Goleta City Council
December 19, 2023

Agenda Item A.1

CONSENT CALENDAR
Meeting Date: December 19, 2023
TO: Mayor and Councilmembers
FROM: Luke Rioux, Finance Director
CONTACT: Tony Gonzalez, Accounting Manager
SUBJECT: Fiscal Year 2023/24 First Quarter Financial Review RECOMMENDATION:

A. Adopt Resolution No. 23-__ 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 2023/24, Amending the City of Goleta Schedule of Authorized Positions for Fiscal Year 202 3/24, and Amending the City of Goleta Salary Schedule for Fiscal Year 2023/24.”
B. Adopt Resolution No. 23-_entitled, “A Resolution of the City Council of Gol eta, California, Amending the Wage Schedule for Hourly Employees and Intern Assignments Effective January 1, 2024.”
BACKGROUND:

This report provides a financial update on the City’s preliminary actual revenue and expenditure activity through the first quarter (Q1) of the Fiscal Year (FY) 2023/24 Operating and Capital Improvement Program (CIP) Budget, which was adopted on June 20, 2023, as part of the two-year FY 2023/24 and FY 2024/25 budget plan. The information in this report is preliminary and provides a review of the revenue and expenditure activity from July 1 through September 30, 2023, and other relevant financial information. Additionally, this report recommends various adjustments to the adopted budget, schedule of authorized positions, and salary schedule.

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

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

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

3. Expenditures for salaries and some operating costs may be disbursed evenly on a month-to-month basis; however, there are some expenditure line items whereby 1 Meeting Date: December 19, 2023

funds are released or encumbered at the start of the new fiscal year. In addition, expenditures for Liability Insurance, Workers Compensation and Debt Service are made on a quarterly, semi-annual or annual basis.

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 2023/24 Adopted Budget was approved on June 20, 2023, with total expenditures at $4 6.46 million. The adopted budget included adjusting revenues to capture the new transaction and use tax that goes into effect on January 1, 2024. The budget also included increasing expenditures related to the sheriff’s contract, homelessness programs, community center, two new positions (a Facilities and Fleet Coordinator and Assistant Planner), and new one-time funds for capital.

The FY 2023/24 Current Budget total expenditures are now at $59 million, which includes a carryover budget of $12.5 million (supported by the fund balance of the General Fund) and new appropriations authorized by the City Council. Since July 1, 2023, the City Council has approved various new expenditure b udget appropriations totaling approximately $123,000. New appropriations include additional funding for HVAC equipment and services and Ellwood Beach Drive Drainage Repair.

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

General Fund - Carryover Budget Summary:

The FY 2022/23 carryover budget has been finalized and has increased the current budget by $12.5 million. Carryovers result from encumbered funds not paid until after the end of the fiscal year and are required to be reported in the new fiscal year. They also include one-time programmed budgets for active city operating projects and CIP projects that were not completed in the previous year , and still needed the one -time budget to complete the project in FY 2023/24 . The carryover amounts are summarized in Table 2 below by Department.

Category
2022/23
Actuals
2023/24
Adopted Budget
2023/24
Current Budget
Recommended
Amendments
2023/24
Amended Budget
Revenues and Other Sources 38,357,365$ 42,113,909$ 42,113,909$ (381,386)$ 41,732,523$ Operating Expenditures 36,998,432$ 44,635,898$ 49,701,103$ 189,385$ 49,890,488$ Capital Expenditures 1,144,183$ 1,825,472$ 9,397,295$ (9)$ 9,397,287$ Total Expenditures 38,142,615$ 46,461,370$ 59,098,398$ 189,377$ 59,287,774$ Net Change to Fund Balance 214,750$ (4,347,461)$ (16,984,489)$ (570,763)$ (17,555,251)$ Beginning Fund Balance 39,268,940$ 39,483,690$ 39,483,690$ 39,483,690$ Ending Fund Balance 39,483,690$ 35,136,229$ 22,499,201$ (570,763)$ 21,928,439$ 2 Meeting Date: December 19, 2023

Table 2 – General Fund FY 2022/23 Carryover Budget Summary into FY 2023/24

General Fund – Recommended Amendments Summary:

Staff is recommending various budget adjustments this quarter which include a net decrease of $-381,386 in revenues and a net increase of $189,377 in expenditures. These adjustments are summarized below and further described in the General Fund – Revenue Analysis and General Fund – Expenditure – Analysis Section below.  Staff recommends a net decrease of -$381,386 in revenues, which is listed below:
o Property Tax category $108,614 increase
o License & Service Charges $10,000 increase
o Cannabis Tax -$500,000 decrease
 Staff recommends a net increase of $189,377 in expenditures, which is listed below:
o General Government – City Manager’s Office, increase of $1,000 o Planning and Environmental Review (PER) – Increase of $2,826.10 for BlueBeam training and $ 13,900 for stipends and meetings , to reflect the stipend increase
Department
2022/23
Carryover Budget
Description of One-time Projects, CIP, or expenditures
recognized in FY 23/24
General Government 130,688$
Project Labor Agreements, City-Wide Classification Analysis and Total Compensation Market Assessment Update, Sheriff Contract Analysis
General Services 535,327$
HVAC Maintenance and Repairs and City Hall alarm and
monitoring, Asset Management System implementation, Vehicle Replacements (2), Chevrolet Silverado EV, JLG Electric Powered Towable Boom Lift Model T350 for material handling
Planning and Environmental Review 333,032$
Historic Preservation, Subdivison APN Magnet Project- mapping services, Document Imaging project, Oil and Gas
Decommissioning, Objective Design Standards, Airport Impact Analysis and Planning Document Review, Local Coastal Program, Permit Tracking System, City Hall Solar PV, EV Charger Project Installation
Public Works 3,929,122$
Engineering Project Management Support on CIP Projects, Construction Management Services for CIP, Arboricultural Consulting Support, Environmental Monitoring, Construction Management and Inspection with Pavement, Pavement
Rehabilitation Project, Emergency Traffic Signal Repairs, Project and Construction Management Support, Traffic Signal Operations, Trafic Signal and Video Equipment, Concrete Maintenance Project, 2023 Winter Storm projects
Neighborhood Services 63,921$ Goleta Community Center Pickleball Courts, Homeless Consulting and Outreach Services
Capital Improvement 7,521,823$
Ellwood Mesa, Cathedral Oaks Crib Wall Interim Repair, LED Street Lighting Project, Goleta Community Center Seismic Upgrade, Electrical Utility Undergrounding, RFFB Improvements at School Crosswalks, City Hall Purchase & Improvements, Mathilda Park Improvements, Public Works Corp Yard Repairs, San Jose Creek Channel Fish Passage Modification and IT Strategic Plan Implementation, Ellwood Beach Drive Drainage, Evergreen Park Drainage Repair, Goleta Community Center ADA Improvements, MIS/ERP System Implementation
Grand Total 12,513,913$
3 Meeting Date: December 19, 2023

o Public Safety – Increase of $158,755 to support the final FY 23/24 Sheriff contract cost that was approved on September 19, 2023.

Recommended Personnel Updates:

Reclassification – Management Analyst to Senior Management Analyst

In review and discussion with Finance, HR , and City Manager’s Office, staff is recommending 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.

Staff recommends that the vacant Management Analyst (Grade 109) in Neighborhood Services be reclassified to Senior Management Analyst (Grade 112), which is an annualized increase of approximately $33,500. However, due to staff vacancies, no additional budget appropriation is recommended as budget savings are projected to be available to support the position cost in the current FY 2023/24. The recommendation for the reclassification is based on the needs of this position will take on additional responsibility for budget, other financial, and administrative management for the whole department and will have additional supervisory resp onsibility. The proposed Schedule of Authorized Positions can be seen in Exhibit B of Attachment 5.

Salary Schedule Updates

Staff also need to adopt an updated citywide salary schedule and wage schedule for hourly employees and intern assignments. The citywide salary schedule has been updated to reflect changes to the Mayor, City Council, and City Manager's salary required by statute and contract.

The Mayor and City Council’s salary is subject to annual adjustment effective the first pay period in December, per the passage of MeasureW2018 passed by voters in November 2018. The Mayor's salary is set at 90%, and the City Council is set at 75% of the most recent nonfamily household median income of the City of Goleta residents as published annually by the United States Census Bureau. For this year, nonfamily household median income increased by approximately 0.91%.

The City Manager's salary is subject to the percent change in the June California Consumer Price Index for Urban Wage Earners and Clerical Workers, as calculated by the Department of Industrial Relations , during the preceding 12 -month period, per the employment agreement. For June 2023, the annual percent change was 2.40%.

No additional appropriation is needed as the budget was adopted to account for the updates. The updated salary schedule is provided as Exhibit C to Attachment 5.

Wage Schedule for Hourly Employees and Intern Assignments Updates

The wage schedule for hourly employees and intern assignments also requires an amendment due to California’s minimum wage increase from $15.50 to $16.00 per hour on January 1, 2024 . Staff is recommending adjusting all hourly employee rates at all levels, 4 Meeting Date: December 19, 2023

except for the Principal Project Manager, Extra Help, by $0.50 to match the state's increase and keep the range between the lower and higher wage levels the same. This will help us remain competitive with the labor market for hourly jobs and retain flexibility in assigning employees within a range of pay rates. In addition, this would be consistent with the last $0.50 increase adjustment which the City Council authorized on July 19, 2022 , when the minimum wage increased from $15.00 to $15.50. The changes are summarized in the table below:

Table 3 – Wage Schedule for Hourly and Intern Assignments

Current
7/1/2023
Proposed
1/1/2024
Level Entry Maximum Entry Maximum
Custodian, Community Center $19.00 $23.00 $19.50 $23.50 Event Monitor/Bldg. Attendant,
Community Center
$15.80 $19.80 $16.30 $20.30
Library Page $15.80

$16.30

Department Aide $15.80 $19.80 $16.30 $20.30
Intern I $15.50

$16.00

Intern II $16.00 $19.80 $16.50 $20.30
Intern III $20.80

$21.30

Legal Intern I $20.80

$21.30

Legal Intern II $21.80 $24.80 $22.30 $25.30
Principal Project Manager, Extra Help $66.89 $85.37 $66.89 $85.37

The increase is estimated at approximately $14,000 when annualized . Due to vacancies this fiscal year , no new budget appropriation is recommended to support the $0.50 increase. The resolution for adopting the hourly wages is provided in Attachment 6.

General Fund Revenue Analysis:

The tables presented in this section include budget -to-actual comparisons between the current fiscal year and the previous fiscal year's quarter-to-date actuals.

Property tax, sales tax, transaction and use 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 the first quarter budget -to-actual activity, which is followed by a brief discussion of the key revenue variances and where the City is trending.

5 Meeting Date: December 19, 2023

Table 4 – General Fund FY 2023/24 Revenues through Q1 (September 30)

Property Tax

Property tax is the second largest revenue source for the City as it accounts for 21.4% 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, which is derived from changes in ownership of real property and assessed value. Staff has received updated property tax reports from the County and recommends an increase of $108,614 related to the Property Tax VLF revenue account.

Total property tax revenues anticipated for the fiscal year are estimated at $9 million. When compared to the prior year's quarter actuals, a decrease of 12.4% is ex perienced in this category due to lower Documentary Transfer Tax revenues received through the quarter , which was anticipated during budget adoption, due to the high interest rate environment and low inventory.

Sales Tax

Sales tax collections are projected to be the third largest revenue source for the City at $8.7 million and account for 20.7% of total General Fund revenues. Sales tax is considered one of the most volatile revenue sources , given the dependency on consumer behavior and business activity. The City does not receive its full 1% sales tax (also known as Bradley - Burns) 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 $3.7 million.

The City’s sales tax base is generated from various main industry categories, including General Consumer Goods , with a dominant share at an average of 20%. The General Consumer Goods category is represented by many retail stores providing various Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget Qtr YTD Actuals
%
Realized
Qtr YTD
% Chg
Property Taxes 9,332,590 24,618 9,015,100 21,575 0.2% -12.4% Sales Taxes 8,726,058 813,821 8,702,900 1,035,088 11.9% 27.2% Transaction and Use Tax - - 5,300,000 - 0.0% - Transient Occupancy Tax 13,884,890 2,711,781 13,400,000 1,751,650 13.1% -35.4% Cannabis Tax 1,021,742 - 1,130,000 - 0.0% - Franchise Fee 1,636,443 190,530 1,558,900 95,812 6.1% -49.7% License & Service Charges 2,120,862 546,861 2,014,100 508,136 25.2% -7.1% Fines & Penalties 170,039 16,281 122,000 26,314 21.6% 61.6% Interest & Rent Income 996,093 520,343 462,200 590,923 127.9% 13.6% Reimbursements 314,505 57,152 323,000 70,963 22.0% 24.2% Other Revenues 125,585 38,340 35,000 3,014 8.6% -92.1% Other Sources 28,558 8,569 50,709 8,576 16.9% 0.1% Total Revenues 38,357,365$ 4,928,297$ 42,113,909$ 4,112,052$ 9.8% -16.6% Revenues
FY 2023/24FY 2022/23
6 Meeting Date: December 19, 2023

consumer goods. 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, 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 bars), Building and Construction at 11% to 13%, and Autos and Transportation at 1 1%. 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 $8.7 million. Through the end of the first quarter, sales tax receipts were tracking higher in comparison to the prior year first quarter by 27.2% (or $221,268) at approximately $ 1 million . This is largely due to the California Department of Tax and Fee Administration (CDTFA) methodology on advancing payments and timing of payments received . When reviewing sales tax receipts o n an accrual basis and accounting for the November cleanup payment that is related to sales activity for July through September, sales tax receipts were at $2.1 million or 1.8% below the prior year’s quarter. During the budget process it was anticipated that sales tax activity would be relatively flat this year.

Staff will have its next key sales tax meeting in January 2023 to discuss the July – September activity and will report further in the Q2 (mid-year) financial review in February.

Given the level of uncertainty and volatility, staff is not recommending an adjustment to its current sales tax estimates.

Transaction and Use Tax (TUT)

The new 1% TUT measure will be effective January 1, 2024, and is anticipated to bring in $5.3 million in FY 2023/24. Staff will monitor activity levels and should start reporting numbers in the Q3 financial review report. Staff have been working with the CDTFA for Autos and
Transportation
11%
Building and
Construction
11%
Business and Industry
13%
Food and Drugs
5%Fuel and Service
Stations
8%
General Consumer
Goods
20%
Restaurants and Hotels
13%
State and County Pools
18%
7 Meeting Date: December 19, 2023

implementation, and since the new tax will not start until January 2024 . Our first advance payment for the next tax is expected in March 2024. In addition, staff are waiting for more information on implementation fees with the CDTFA associated with the new tax and may recommend a budget appropriation during Q2.

Transient Occupancy Tax (TOT)

The City’s TOT was the largest General Fund revenue source at 31.8% this fiscal year .

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 it has since recovered.

Based on actual receipts received by September 30, TOT revenues of $ 1.7 million were down -35.4% compared to the same quarter in the prior year of $2.7 million. This decrease is mostly due to the timing of payments received and posted on a cash basis.

To accurately compare and analyze for performance, TOT should be reviewed on an accrual basis from July to September. Staff has prepared the following ta ble for informational purposes to show how our TOT is performing through the end of September on an accrual basis of actual receipts received. Table 5 summarizes TOT revenues by month compared to the same months in prior years.

Table 5 - TOT Revenues for the First Three Months of FY 2023/24 (Accrual Basis)

Since February 2023, TOT revenues have continued to decline compared to the historical highs experienced in the prior years. Decreases continued to be experienced in the average daily rate (ADR) and occupancy levels. On an accrual basis, TOT revenues were down

5.4% or $ 247,306 for the first quarter , at $4. 4 million. While this decline is significant compared to the prior year’s first quarter, it should be important to note that the adopted budget for FY 2023/24 factored in a decline in TOT revenues when compared to the total prior two fiscal years at $14.3 million in FY 2021/22 and $13.9 million in FY 2022/23. TOT also remains elevated way above pre-pandemic (FY 2018/19 levels). For FY 2023/24 TOT was estimated conservatively at $13.4 million, accounting for lower ADR and occupancy levels. When comparing the total budget of $13.4 million, TOT is on target at approximately 33% of the total budget. Generally, on average, TOT for the first quarter is about 31% of total revenues. Staff will continue to monitor TOT performance closely , but currently is projected to meet estimates.

Month
2021/22
Actuals
2022/23
Actuals
2023/24
Actuals
$ Chg from
Prior Year
% Chg from
Prior Year
July 1,704,247$ 1,618,463$ 1,586,116$ (32,348)$ -1.9% August 1,546,744 1,524,417 1,425,737 (98,680) -6.4% September 1,322,888 1,458,868 1,342,590 (116,278) -8.8% Total 4,573,880$ 4,601,748$ 4,354,442$ (247,306)$ -5.4% 18/19 Baseline $ Change 959,749$ 987,617$ 740,311$ 18/19 Baseline % Change 26.6% 27.3% 20.5%
8 Meeting Date: December 19, 2023

Short-Term Vacation Rentals (STVR)

On July 18, 2023, the City Council adopted updates to its STVR ordinance, which took effect August 18, 2023. Staff have been working on ongoing implementation efforts with STVR hosting platforms , onboarding operators to the updated license and process, and city TOT/TBID remittance forms tailored to STVR operators for future reporting. Staff are still working out further details with monitoring and compliance with the hosting platform, including timing of collection and remittance and should have more updates at the time of the Q2 financial review in February. In the meantime, staff will continue work with hosting platforms, onboarding operators that have been delisted, and collecting data. Finance staff will also be continuing work with consultants in January to assist with ongoing education and tax collection (including back tax) and reporting efforts.

The table below summarizes the STVR license activity at a point in time.

Table 6 – STVR License Data

Out of the licensed operators, approximately 24 operators have been remitting TOT. Total STVR TOT that have been collected through the July – September period is approximately $50,633, which is a 28.2% increase when compared to the same period in the prior fiscal year.

Cannabis Business Tax

On November 6, 2018, the voters passed Measure Z2018, establishing a tax on cannabis business operations within the City of Goleta. The passing of this ballot measure subjects cannabis businesses to taxation on gross receipts of cannabis based on classifications up to a maximum of 10 percent . Initial rates were established when passing and codified as Chapter 3.08 in to the Goleta Municipal Code. On December 5, 2023, the City Council approved Ordinance No. 23 -12, which changed the medical cannabis retail rate from 0% to 5% and will be effective in January 2024. The cannabis tax rates are seen in Table 6:

STVR License Data (Status)
Total
(5/16/2023)
Total
(10/13/2023)
Total
12/10/2023)
Active 28 44 55
Inactive/Expired 36 19 42
Pending 6 12 11
Revoked/Terminated 2 5 5
Total 72 80 113
9 Meeting Date: December 19, 2023

Table 7 – Cannabis Tax Rates

At the time of writing this report, t he City of Goleta currently has 12 active licenses, with 9 operators now reporting cannabis business tax revenues.

Cannabis business tax payments are due quarterly by the end of the following month (e.g., July through September are due by October 30). Given the timing of when cannabis tax revenues are due, there are no reported receipts yet on a cash basis in this report for the quarter against the overall budgeted a mount of $1.13 million. When preparing this report, preliminary data shows that the City has collected approximately $ 184,200 of cannabis business tax revenue. Actual amounts for Q1 will be reported at mid-year.

At the end of June 2023, staff learned that HERBL (cannabis distributor) had filed for receivership and all three locations had permanently closed. From the cannabis inspections conducted in late Septembe r, staff learned no new cannabis distribution will be replacing the business and has not received any applications or information indicating any interest.

Due to the receivership and closure of HERBL, staff is recommending a Q1 adjustment to the cannabis business tax revenues from $1.13 million to $ 630,000, a decrease of $500,000 or -44%. Staff expects cannabis tax revenues will continue to experience ongoing volatility as uncertainty surrounds the cannabis industry. Staff will continue to evaluate the cannabis tax activity and potential fiscal impacts as new operators begin to collect and remit taxes. Should revenues continue to fall short of estimates, the unassigned fund balance is available to serve as a revenue stabilizer and absorb the impact , followed by the contingency reserve.

Table 8 below summarizes the approved Cannabis Business License Operators as of the date preparing this report.

Cannabis Business Classification Activities Taxed Tax Rate Non-Medical Cannabis Retail Gross Receipts 5%
Medical Cannabis Retail*
*Starting January 2024, tax rate will be 5% Gross Receipts 5% Processing/Manufacturing Gross Receipts 2%
Cultivation Gross Receipts 4%
Distribution/Transport 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%
10 Meeting Date: December 19, 2023

Table 8 – Cannabis Business License Application Summary

At this time there are new pending applicants’ staff is aware about. Staff will be working with cannabis operators through the annual renewal process in the coming weeks and early January. In addition, staff has been working with cannabis operators on the updated ordinance changes the City Council adopted on De cember 5, 2023 , that go in effect in January. As a recap, this ordinance will change the medical cannabis retail rate from zero percent of gross receipts to five percent of gross receipts. The ordinance further clarifies definitions, license types, and a pplication processes and includes updated sections for a change in ownership and a change in premises. The ordinance further streamlines the application process removing the social security card requirement and updating the criminal background check requirements. The proposed ordinance also modifies the general liability insurance requirement to require $1 million per occurrence and $2 million per aggregate and changes the business hours of operations for both storefront retailers and non - storefront retailers (delivery) to now occur from 6:00 a.m. to 10:00 p.m. These updates will give the current operators more flexibility in terms of the operations of their business and streamline some of the processes.

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 . # 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 Currently expanding licensed
premise - Pre-license
inspection scheduled in June
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 Thornwood Distribution LLC 5756 Thornwood Drive Cultivation (Processor) Nursery yes 8 Approved One Plant 290 Storke Road Storefront Retail yes 9 Approved Firefly Delivery, LLC 5775 Dawson Ave Non-Store Front Retail (Delivery)
Delivery only yes
10 Approved AGQ Green Nature 859 Ward Drive. Suite 103 Testing Testing facility no 11 Approved Hollister Distribution, Inc. 5631 Calle Real Storefront Retail License issued no 12 Approved Megan's Organic Market 5999 Hollister Storefront Retail License issued no 13 No longer
operating
Ocean Grown Farms 176 Aero Camino Microbusiness Distribution Manufacuring
Non-Storefront Retail
(Delivery)
no
14 No longer
operating
HERBL 759 Ward Drive Distribution Under receivership no 15 No longer
operating
HERBL 839 Ward Drive Distribution Under receivership no 16 No longer
operating
HERBL 749 Ward Drive Distribution Under receivership no 11 Meeting Date: December 19, 2023

Electric and Gas providers make annual payments in April. The Cable provider is on a quarterly payment plan, while Solid Waste fees are collected monthly. Total franchise fees collected by the end of first quarter were $ 95,812 or 6.1% of the budget, which is on track with historical amounts.

Licenses and Service Charges

This revenue category reflects the user fees (cost recovery) 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 2023/24. Table 9 summarizes the primary revenue accounts within the Licenses and Service Charges category.

Table 9 – Licenses and Service Charges Summary

Through the end of the first quarter, revenues were at $508,136 and are tracking as expected against the current budget of $2 million at 25%. In comparison to the same period in the previous year, overall revenues are down by 7.1%, primarily due to building permit activity and plan check fees . As this time, staff is recommending a $10,000 related to merchant card services to align with activity levels.

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 $26,314 were at 21.6% of budget estimates of $122,000. In comparison to the same period last year, overall revenues are up by 61.6%.

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. Through the end of the first quarter, interest and rent income of $590,923 were at 127.9% of the total budget. In comparison to prior year for the same quarter, revenues were up 13.6%. Staff will make a recommendation to increase at mid-year.

Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget

QTR YTD
Actuals
%
Realized
Qtr YTD
% Chg
Legal Deposits Earned 7,300 2,992 1,000 - 0.0% -100.0% Planning Fees 117,807 33,423 120,000 28,668 23.9% -14.2% Planning Deposits Earned 329,810 50,247 268,500 73,172 27.3% 45.6% Building Permits 456,122 112,883 550,000 134,770 24.5% 19.4% Public Works Deposits Earned 32,733 9,686 62,300 6,667 10.7% -31.2% PW/Engineering Fees 98,905 22,543 107,400 11,695 10.9% -48.1% Solid Waste Roll Off Fees 26,455 6,539 30,000 4,394 14.6% -32.8% Business License 539,876 81,024 466,500 73,228 15.7% -9.6% Plan Check Fees 397,352 139,984 300,000 78,617 26.2% -43.8% Other Licenses & Charges 114,501 87,540 108,400 96,925 89.4% 10.7% TOTAL 2,120,862$ 546,861$ 2,014,100$ 508,136$ 25.2% -7.1% Licenses and Service
Charges
FY 2022/23 FY 2023/24
12 Meeting Date: December 19, 2023

Reimbursements

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

Additionally, it includes claim reimbursements or other one -time miscellaneous reimbursements. Staff that work directly on project s 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 tot aled $ 70,963 and were at 22% of the total budgeted amount of $323,000. In comparison to prior year for the same quarter, revenues increased by 24.2% or $ 13,811 due to an increase of Sheriff shared costs and RDA administrative fees.

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 $3,014 by the end of the quarter or approximately 8.6% of the total budgeted amount of $ 35,000. In comparison to prior year for the same quarter, revenues decreased by -92.1%. This decrease is primarily due to the timing of the MVLF and a reduction of the Library Friends donation.

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 utilize 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 end of the quarter were at

16.9% or $8,576 of the total budget amount of $50,709. This was due to less than anticipate staff time activity charged.

General Fund Expenditure Analysis:

The General Fund expenditures budget is currently at $ 59 million. Total expenditures through the first quarter should be about 25% of the budget, assuming the timing of expenditures is consistent throughout the year. By the end of the first quarter total expenditures of $8.9 million were at 15.1% of the total budgeted amount. In comparison to prior year for the same quarter, expenditures were up 29.6%. This is primarily due to 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 first quarter along with savings in others. Staff have reviewed their budgets and operations and are recommending various new appropriations, budget transfer s and personnel updates described further below.
13 Meeting Date: December 19, 2023

Table 10 summarizes the General Fund expenditure budget activity by department, which is followed by a brief discussion of the key expenditure variances and recommended year- end adjustments.

Table 10 - General Fund FY 2023/24 Expenditures through Q1 (September 30)

All departments were within range of their overall allocated budgets as of September 30, 2023. Provided in Attachment 2 of this report is a “Budget to Actuals” comparison of the Department’s divisions and programs. It should be noted that part of this year’s two -year budget plan, staff recommended updates to the accounting structure for Goleta Library and created a separate Goleta Library Fund (Fund 215). The budget shown in the table above, is currently only reflecting the General Fund support to the overall library budget of $2.1 million. Actuals are currently reported at $0, due to the timing of when General Fund transfers are needed. Fund 215 was designed to make it administratively easier to manage and account for operating expenditures for the library, instead of relying on multiple funds.

Funding sources reported in Fund 215 will consist of General Fund contribution, Library Special Tax (Fund 501), County Per Capital for Goleta (Fund 208). Due to the updates and changes, staff will be working to include separate information for reporting on the Library.

Currently, expenditure activity on the Goleta Library Fund and all other funds can be seen in Attachment 3.

At this time, staff are recommending the following budget adjustments, which can be seen in further detail by line item in Attachment 5.

General Government

Staff is recommending an increase of $1,000 in the City Manager’s Office to support the supplies budget that was inadvertently left out during the budget adoption.

Planning and Environmental Review (PER)

Staff is recommending an i ncrease of $2,826.10 for Bluebeam software training and $13,900 for stipends and meetings, to reflect the stipend increases, related to Planning Commission, Design Review Board,

Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget

QTR YTD
Actuals
%
Realized
Qtr YTD
% Chg
General Government 6,090,972 1,720,729 6,576,740 1,735,915 26.4% 0.9% General Services 2,823,600 818,471 4,134,942 1,079,973 26.1% 32.0% Library 369,363 68,985 810,810 0 0.0% -100.0%
Finance 1,391,911 312,136 1,849,300 332,246 18.0% 6.4%
Planning & Env. Review 3,717,494 696,431 5,228,232 840,441 16.1% 20.7% Public Works 9,267,171 919,530 16,640,622 1,418,679 8.5% 54.3% Neighborhood Services 2,340,295 585,114 3,045,021 713,764 23.4% 22.0% Public Safety 9,157,530 1,583,224 10,542,436 2,487,021 23.6% 57.1% Non-Departmental 1,840,096 6,992 873,000 10,512 1.2% 50.3% Capital Improvement Projects 1,144,183 158,173 9,397,295 287,476 3.1% 81.7% Total Expenditures 38,142,615$ 6,869,784$ 59,098,398$ 8,906,028$ 15.1% 29.6% Expenditures
FY 2023/24FY 2022/23
14 Meeting Date: December 19, 2023

Public Safety

The FY 2023/24 adopted budget amount for the Sheriff’s Contract was estimated at $10,639,936, which includes $100,000 from the Citizen’s Option for Public Safety (COPS) program for front-line law enforcement allocated by the State. On September 19, 2023, City Council approved and executed the updated Law Enforcement Services Agreement between the City of Goleta and the County of S anta Barbara from July 1, 2023 through June 30, 2027, with the FY 2023/24 contract amount at $10,884,869. In that staff report, it was mentioned that staff would be recommending a budget adjustment for FY 23/24 as part of Q1 due to pending information on the State’s COPS allocation. Since that time, staff has received information that the total COPS allocation for the City will be $186,158.93, which represents the fixed base amount of $100,000 and a one -time growth adjustment allocation of $86,158.96 , for a total of $186,158.93. The following table summarizes the adopted budget, the final FY 2023/24 contract amount, and recommended appropriations.

Table 11 – Sheriff Contract Budget

Non-Departmental

Staff is recommending an increase of $10,000 related to merchant card fees that are passed through the city. This increase is offset by the increase in revenues.

General Fund - Fund Balance and Reserves:

Table 12 shows a recap of Fund Balance as of June 30, 202 3, and June 30, 2024, which has been revised. The revised ending fund balance reflects actual revenues and expenditures, and factors in final carryover amounts related to FY 202 2/23. The carryover amounts are reflected in “CIP Project Funding” and “Encumbrances” in the table below. In addition, reserve categories were updated to policy level, and reflect the adopted budgeted amounts.

See next page.

Fund Type GL Account
FY 23/24
Adopted Budget
FY 23/24
Sheriff Contract
Recommended
Appropriations
General Fund 101-70-7100-51305 10,539,936$ 10,698,711$ 158,775$ COPS 302-70-7100-51301 100,000$ 186,158$ 86,158$ 10,639,936$ 10,884,869$ 244,933$ 15 Meeting Date: December 19, 2023

Table 12 – General Fund FY 2023/24 – Estimated Fund Balance and Reserves

As shown above, the revised estimate of the total fund balance for FY 2023/24 is projected to be $21.9 million as of June 30, 2024. This figure includes all city fund balance categories.

After incorporating final carryover amounts and recommended Q1 budget adjustments, the unassigned fund balance, which is not earmarked for any specific purpose, is projected at $5.7 million at June 30, 2024. The unassigned fund balance consists of one-time funds that are essential for:

 Ensuring economic stability in case of revenue shortfalls,  Managing liquidity and cash flow needs
 Addressing various unanticipated one-time expenditures  Meeting other priority needs as they arise.

Maintaining an adequate unassigned fund balance is vital for the city’s fiscal health, as it also supports creditworthiness and offers a financial cushion against unforeseen one-time expenses or immediate revenue shortfalls. The City has utilized this balance when additional appropriations are needed for capital projects or major projects. It should be noted, that a separate staff report recommends using $5 million from the unassigned fund balance for the Ekwill Street and Fowler Road Extensions Project . After adjusting for this appropriation, the projected ending unassigned fund balance would be approximately $708,811. While this reductio n substantially decreases the unassigned fund balance, it’s important to note that the city will continue to maintain its separate contingency reserve of $12,828,740.

Note: Finance Annual Work Program for FY 23/24 includes a comprehensive review of evaluating reserve categories and amounts under long range projects contingent on staff capacity.

Classification
FY 22/23
Ending Fund Balance Increase Decrease
FY 23/24
Est. Ending Fund
Balance
Reserve
Adjustments
FY 23/24 Revised
Est. Ending Fund
Balance
Prepaids and Deposit 15,049 (15,049) - - - City Hall Solar Removal 94,500 94,500 94,500 Public Facilities/Building
Maintenance 830,108 (73,115) 756,993 756,993 Capital Equipment 791,653 791,653 - 791,653 Compensated Leave 428,625 428,625 - 428,625 Building Maintenance - - - Risk Management 200,000 200,000 200,000 Litigation Defense Fund 600,000 600,000 600,000 Contingency 11,235,254 1,593,486 12,828,740 12,828,740 Street Maintenance - - - Sustainability - - -

OPEB UAL - - - CalPERS Pension UAL - - - CIP Project - Train Depot Match - - - CIP Project Funding 8,586,626 (8,586,626) - - Encumbrances 4,957,399 (4,957,399) - - FMV Adjustment 519,117 519,117 519,117 Unassigned Fund
Balance - Held for liquidity
and revenue stability 3,000,000 - (3,000,000) - - - Unassigned Fund Balance 8,225,358 - (1,945,785) 6,279,573 (570,763) 5,708,811 Total Fund Balance 39,483,690 1,593,486$ (18,577,975)$ 22,499,201$ (570,763)$ 21,928,439$ 16 Meeting Date: December 19, 2023

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 2023/24 of the total RNA payments is $ 7.6 million. The estimated total contribution since City incorporation in 2002 is approximately $ 151.9 million through the end of FY 2023/24.

Capital Improvement Program and Other Funds:

Staff has provided Attachment 3 to summarize all other Special Revenue Fund revenues and expenditures with budget-to-actual comparison. On a budget basis, the various grant- type funds are balanced with revenues matching expenditures. However, on an actual basis, funds are reimbursed after they are expended. The reimbursement requests for grant expenditures are submitted either on a monthly or quarterly basis by the department staff responsible for the project reimbursements. Any negative balances are due to the timing of revenues being received by the City. Revenue projections are reviewed on a quarterly basis and recommended adjustments are made when necessary. The Other Funds section below briefly describes the financial activity through the quarter . Attachment 4 provides a CIP Expenditure Summary on a budget to actual basis to ensure that projects do not exceed the appropriations allocated to the project.

A General Fund Budget Appropriation has been requested in a separate staff report that will also be presented on December 19, 2023 for the Ekwill Street and Fowler Road Extensions Capital Improvement Project for $5 million to cover transportation construction costs associated with Hollister Avenue and State Route 217 interchange.

Other Funds:

Gas Tax Fund (Fund 201)

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

State law requires that these funds be used exclusively for maintenance of the street and highway system. Gas tax revenues through the end of the quarter are at $182,831 or 19.6% of the $933,080 revenue budget amount. Budgeted expenditures are programmed at $2.5 million for the fiscal year and actual expenditures were at $73,362 or 2.9% of budget.

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 $ 81,311 or 9.9% of the $ 818,228 revenue budget amount. Budgeted expenditures are programmed at $1.18 million. Through the end of the quarter $321,908 or 27.2% of budget has been expended . All budget is programmed towards the City’s pavement rehabilitation program.

17 Meeting Date: December 19, 2023

Measure A Fund (Fund 205)

The Santa Barbara County Association of Governments (SBCAG) receives a half -cent sales tax for transpor tation 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 $ 465,819 or 20.9% of the $2.2 million revenue budget amount. Budgeted expenditures are programmed at $ 6.9 million Through the end of the quarter $1.5 million or 22.8% of budget have been expended.

Recommended Budget Amendments – Special Revenue Funds:

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

FINANCE COMMITTEE REVIEW:

The Finance Committee normally meets quarterly for the First Quarter Financial Review Report. To get this report out before the end of the year staff is recommending submitting to City Council, and staff will meet for the Second Quarter (Mid -Year) Financial Review in February 2024.

FISCAL IMPACTS:

General Fund

Revenues are recommended for a decrease of -$381,386 and expenditures for an increase of $189,377. The recommended budget adjustment results in a net decrease of -$570,763 to the total fund balance of the General Fund. After adjustments, the total ending fund balance is projected at $ 21.9 million, which includes an unassigned fund balance of $ 5.7 million. Additional details of the accounts affected by the recommended General Fund budget adjustments can be found in Exhibit A that is part of At tachment 5 – Resolution Amending the City’s Operating and CIP Budget for Fiscal Year 2023/24.

The proposed reclassification of the Management Analyst to Senior Management Analyst in Neighborhood Services is estimated at an annualized cost of approximately $33,500. No new appropriation is needed for this reclassification in the current fiscal year due to vacancy salary savings available. The proposed Schedule of Authorized Positions can be seen in Exhibit B of Attachment 5.

18 Meeting Date: December 19, 2023

Other Funds

Recommended amendments to Other Special Revenue Funds that were described above can be found in detail in Attachment 5 - Exhibit A. Council is asked to adopt the attached resolution (Attachment 5) approving the recommended budget adjustments.

City’s Cash Flow and Position:

The City’s Finance Department monitors its cash flow and position daily. The cash funds are pooled and are considered very liquid, as most of its funds are invested in overnight pooled investment accounts such as LAIF or its money market account. The City’s special revenue accounts have committed fund balance that is pooled all together with the General Fund. Wh en pooled all together, the City’s cash position on September 30th was approximately $75 million.

ALTERNATIVES:

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

Reviewed by: Approved by:

_____________________ _____________________
Kristine Schmidt 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 No. 2 3-__ 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 2023/24, Amending the City of Goleta Schedule of Authorized Positions for Fiscal Year 2023/24, and Amending the City of Goleta Salary Schedule for Fiscal Year 2023/24.”

6. Resolution No. 23 -_entitled, “A Resolution of the City Council of Goleta, California, Amending the Wage Schedule for Hourly Employees and Intern Assignments Effective January 1, 2023.”
19 ATTACHMENT 1:

General Fund Statement of Revenue and Expenditures
Budget to Actual Comparison
20 Attachment 1
Property Taxes 9,015,100 - 9,015,100 21,575 0% 108,614 9,123,714 Sales Taxes 8,702,900 - 8,702,900 1,035,088 12% - 8,702,900 Transaction and Use Tax 5,300,000 - 5,300,000 - 0% - 5,300,000 Transient Occupancy Tax 13,400,000 - 13,400,000 1,751,650 13% - 13,400,000 Cannabis Tax 1,130,000 - 1,130,000 - 0% (500,000) 630,000 Franchise Fee 1,558,900 - 1,558,900 95,812 6% - 1,558,900 License & Service Charges 2,014,100 - 2,014,100 508,136 25% 10,000 2,024,100 Fines & Penalties 122,000 - 122,000 26,314 22% - 122,000 Interest & Rent Income 462,200 - 462,200 590,923 128% - 462,200 Reimbursements 323,000 - 323,000 70,963 22% - 323,000 Other Revenues 35,000 - 35,000 3,014 9% - 35,000 Other Sources 50,709 - 50,709 8,576 17% - 50,709 Total Revenues 42,113,909 - 42,113,909 4,112,052 10% (381,386) 41,732,523 General Government 6,446,052 130,688 6,576,740 1,735,915 26% 1,000 6,577,740 General Services 3,526,500 608,442 4,134,942 1,079,973 26% - 4,134,942 Library 810,810
- 810,810 0 0% - 810,810 Finance 1,849,300 - 1,849,300 332,246 18% - 1,849,300 Planning & Env. Review 4,895,200 333,032 5,228,232 840,441 16% 19,610 5,247,842 Public Works 12,711,500 3,929,122 16,640,622 1,418,679 9% - 16,640,622 Neighborhood Services 2,981,100 63,921 3,045,021 713,764 23% - 3,045,021 Public Safety 10,542,436 - 10,542,436 2,487,021 24% 158,775 10,701,211 Non-Departmental 873,000 - 873,000 10,512 1% 10,000 883,000 Capital Improvement Projects 1,825,472 7,571,823 9,397,295 287,476 3% (9) 9,397,287 Total Expenditures 46,461,370 12,637,028 59,098,398 8,906,028 15% 189,377 59,287,774 Net Change in Fund Balance (4,347,461) (12,637,028) (16,984,488.6) (4,793,976) (570,763) (17,555,251) Beginning Fund Balance 39,483,690 39,483,690 39,483,690 39,483,690 Ending Fund Balance 35,136,229 22,499,201 34,689,714 21,928,439 Amended BudgetExpenditures % of BudgetOriginal Budget Prior Revisions Current Budget 9/30/2023 Actuals
Recommended
Revisions
General Fund Statement of Revenue and Expenditures
City of Goleta
Amended Budget Recommended
RevisionsOriginal Budget Prior Revisions Current Budget 9/30/2023 Actuals % of Budget
Budget to Actual Comparison
For the Quarter Ended September 30, 2023
Revenues

21 ATTACHMENT 2:

General Fund Interim Statements by Department and Program Budget to Actual Comparison
22 City of Goleta
General Fund Interim Statement of Revenues and Expenditures by Department and Program Budget to Actual Comparison
For the Quarter Ended September 30, 2023
Attachment 2
Annual
"Current"
Budget

QTR YTD
Actuals
Remaining
Balance
Percent
Received
Prior Year

QTR YTD
Actuals
Taxes
Property Taxes 9,015,100 21,575 8,993,525 0.2% 24,618 Sales Taxes 8,702,900 1,035,088 7,667,812 11.9% 813,821 Transaction and Use Tax 5,300,000 - 5,300,000 0.0% - Transient Occupancy Tax 13,400,000 1,751,650 11,648,350 13.1% 2,711,781 Cannabis Tax 1,130,000 - 1,130,000 0.0% - Franchise Fee 1,558,900 95,812 1,463,088 6.1% 190,530 Total 39,106,900 2,904,126 36,202,774 7.4% 3,740,750 Licenses & Service Charges
Legal Deposits Earned 1,000 - 1,000 0.0% 2,992 Planning Fees 120,000 28,668 91,332 23.9% 33,423 Planning Deposits Earned 268,500 73,172 195,328 27.3% 50,247 Building Permits 550,000 134,770 415,230 24.5% 112,883 Public Works Deposits Earned 62,300 6,667 55,633 10.7% 9,686 PW/Engineering Fees 107,400 11,695 95,705 10.9% 22,543 Solid Waste Roll Off Fees 30,000 4,394 25,606 14.6% 6,539 Business License 466,500 73,228 393,272 15.7% 81,024 Plan Check Fees 300,000 78,617 221,383 26.2% 139,984 Other Licenses & Charges 108,400 96,925 11,475 89.4% 87,540 Total 2,014,100 508,136 1,505,964 25.2% 546,861 Fines and Forfeitures
Fines & Penalties 122,000 26,314 95,686 21.6% 16,281 Total 122,000 26,314 95,686 21.6% 16,281 Investment Income
Interest & Rent Income 462,200 590,923 (128,723) 127.9% 520,343 Total 462,200 590,923 (128,723) 127.9% 520,343 Reimbursements
Reimbursements 323,000 70,963 252,037 22.0% 57,152 To
tal 323,000 70,963 252,037 22.0% 57,152 Other Revenues
Other Revenues 35,000 3,014 31,986 8.6% 38,340 Total 35,000 3,014 31,986 8.6% 38,340 Other Financing Sources
Transfers In 50,709 8,576 42,133 16.9% 8,569 Total 50,709 8,576 42,133 16.9% 8,569 TOTAL REVENUES 42,113,909 4,112,052 38,001,857 9.8% 4,928,297

23 City of Goleta
General Fund Interim Statement of Revenues and Expenditures by Department and Program Budget to Actual Comparison
For the Quarter Ended September 30, 2023
Attachment 2
Annual
"Current"
Budget

QTR YTD
Actuals Encumbrances Totals
Remaining
Balance
%YTD Expended
w/ Encumbr
General Government
City Council 454,290 119,101 - 119,101 335,189 26.2% City Manager 2,194,050 406,739 435,333 842,072 1,351,977 38.4% City Clerk 731,200 172,573 43,035 215,608 515,592 29.5% Support Services 197,700 18,094 32,000 50,094 147,606 25.3% City Attorney 1,070,900 143,724 587,088 730,812 340,088 68.2% Community Relations 597,300 122,227 59,508 181,736 415,564 30.4% Support Services 1,331,300 753,457 2,525 755,982 575,318 56.8% Total 6,576,740 1,735,915 1,159,490 2,895,405 3,681,335 44.0% General Services
General Services 972,600 241,771 35,895 277,666 694,934 28.5% Facilities 1, 712,035 503,827 230,688 734,515 977,520 42.9% Information Technology 997,163 292,766 264,070 556,836 440,327 55.8% Fleet Management 453,144 41,609 154,998 196,607 256,537 43.4% Total 4,134,942 1,079,973 685,651 1,765,624 2,369,318 42.7% Library
Library Services 760,810 - - - 760,810 0.0% Book Van 50,000 - - - 50,000 0.0% Total 810,810 - - - 810,810 0.0% Finance
Administration 1,849,300 332,246 61,473 393,719 1,455,581 21.3% Total 1,849,300 332,246 61,473 393,719 1,455,581 21.3% Planning & Environmental Review
Administration 446,800 106,078 - 106,078 340,722 23.7% Current Planning 1,946,554 379,335 61,223 440,558 1,505,996 22.6% Building & Safety 596,600 59,082 535,918 595,000 1,600 99.7% Advanced Planning 1,182,982 157,809 283,982 441,791 741,192 37.3% Planning Commission 154,400 19,863 - 19,863 134,537 12.9% Sustainability Program 429,595 72,518 79,850 152,368 277,227 35.5% Housing Program 471,300 45,757 - 45,757 425,543 9.7% Total 5,228,232 840,441 960,973 1,801,415 3,426,817 34.5% Public Works
Administration 1,152,500 213,557 27,914 241,471 911,029 21.0% Engineering Services 3,633,123 451,239 1,962,998 2,414,237 1,218,886 66.5% Facility Maintenance - - - - - #DIV/0! Parks & Open Spaces 3,132,900 264,919 1,163,081 1,428,000 1,704,900 45.6% C
apital Improvement Program 1,573,242 221,182 157,825 379,007 1,194,235 24.1% Street Lighting 35,000 10,033 - 10,033 24,967 28.7% Traffic Ops & Maintenance 1,344,000 29,940 4,500 34,440 1,309,560 2.6% Street Maintenance 5,769,857 227,388 1,269,598 1,496,987 4,272,871 25.9% Solid Waste and Environmen - 419 - 419 (419) Total 16,640,622 1,418,679 4,585,915 6,004,175 10,636,447 36.1% Neighborhood Services
Neighborhood Services 935,173 276,838 10,152 286,990 648,183 30.7% Homelessness 866,048 36,746 370,948 407,694 458,354 47.1% Economic Development - - - - - #DIV/0! Parks & Recreation 825,500 400,180 50,750 450,930 374,570 54.6% Parks & Recreation 418,300 - - - 418,300 0.0% Total 3,045,021 713,764 431,850 1,145,614 1,899,407 37.6% Public Safety
Public Safety 10,542,436 2,487,021 - 2,487,021 8,055,415 23.6% Total 10,542,436 2,487,021 - 2,487,021 8,055,415 23.6% Non-Departmental
Debit Service 853,000 5,436 - 5,436 847,564 0.6% Non-Departmental 20,000 5,076 - 5,076 14,924 25.4% Total 873,000 10,512 - 10,512 862,488 1.2% Capital Improvement Projects
Capital Improvement Projects 9,397,295 287,476 2,942,268 3,229,744 6,167,551 34.4% Total 9,397,295 287,476 2,942,268 3,229,744 6,167,551 34.4% TOTAL EXPENDITURES 59,098,398 8,906,028 10,827,620 19,733,648 39,364,750 33.4%

NET REVENUES OVER
EXPENDITURES (16,984,489) (4,793,976)
BEGINNING FUND BALANCE 39,483,690 39,483,690
ENDING FUND BALANCE 22,499,201 34,689,714

24 ATTACHMENT 3:

Interim Revenue and Expenditure Summary By Fund
25 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2023
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 42,113,909 42,113,909 (381,386) 41,732,523 4,112,052 - 4,112,052 9.8% Expenditures 46,461,370 59,098,398 189,377 59,287,774 8,906,028 10,827,620 19,733,648 33.4% Addition to/(use of) reserves (4,347,461) (16,984,489) (570,763) (17,555,251) (4,793,976) (10,827,620) (15,621,596) Beginning Fund Balance 39,483,690 39,483,690 39,483,690 39,483,690 Ending Fund Balance 35,136,229 22,499,201 21,928,439 34,689,714 201 Gas Tax
Revenue 933,080 933,080 - 933,080 182,831 - 182,831 19.6% Expenditures 1,416,000 2,540,162 - 2,540,162 - 73,362 73,362 2.9% Addition to/(use of) reserves (482,920) (1,607,082) - (1,607,082) 182,831 (73,362) 109,469 Beginning Fund Balance 1,148,317 1,148,317 1,148,317 1,148,317 Ending Fund Balance 665,397 (458,765) (458,765) 1,331,148 202 Local Transportation
Revenue 37,300 37,300 - 37,300 8,038 - 8,038 21.5% Expenditures - 55,232 - 55,232 - 28,000 28,000 50.7% Addition to/(use of) reserves 37,300 (17,932) - (17,932) 8,038 (28,000) (19,962) Beginning Fund Balance 252,859 252,859 252,859 252,859 Ending Fund Balance 290,159 234,927 234,927 260,897 203 RMRA
Revenue 818,228 818,228 - 818,228 81,311 - 81,311 9.9% Expenditures 808,000 1,184,926 - 1,184,926 - 321,908 321,908 27.2% Addition to/(use of) reserves 10,228 (366,698) - (366,698) 81,311 (321,908) (240,597) Beginning Fund Balance 711,720 711,720 711,720 711,720 Ending Fund Balance 721,948 345,023 345,023 793,031 205 Measure A
Revenue 2,230,000 2,230,000 - 2,230,000 465,819 - 465,819 20.9% Expenditures 3,247,000 6,926,610 - 6,926,610 43,537 1,539,167 1,582,705 22.8% Addition to/(use of) reserves (1,017,000) (4,696,610) - (4,696,610) 422,281 (1,539,167) (1,116,886) Beginning Fund Balance 5,557,373 5,557,373 5,557,373 5,557,373 Ending Fund Balance 4,540,373 860,764 860,764 5,979,655 206 Measure A-Other
Revenue 438,378 2,630,847 - 2,630,847 - - - 0.0% Expenditures 438,378 1,797,253 - 1,797,253 130,112 131,129 261,241 14.5% Addition to/(use of) reserves - 833,594 - 833,594 (130,112) (131,129) (261,241) Beginning Fund Balance (833,594) (833,594) (833,594) (833,594) Ending Fund Balance (833,594) - - (963,705) 208 County Per Capita - Goleta Library
Revenue 751,790 751,790 - 751,790 3,150 - 3,150 0.4% Expenditures 776,790 776,790 - 776,790 - - - 0.0% Addition to/(use of) reserves (25,000) (25,000) - (25,000) 3,150 - 3,150 Beginning Fund Balance 206,392 206,392 206,392 206,392 Ending Fund Balance 181,392 181,392 181,392 209,542 209 County Per Capita - Buellton Library
Revenue 159,920 159,920 - 159,920 2,753 - 2,753 1.7% Expenditures 155,900 155,900 55,238 211,138 40,286 92,346 132,631 85.1% Addition to/(use of) reserves 4,020 4,020 (55,238) (51,218) (37,533) (92,346) (129,879) Beginning Fund Balance 210,483 210,483 210,483 210,483 Ending Fund Balance 214,503 214,503 159,265 172,951 210 County Per Capita - Solvang Library
Revenue 183,133 183,133 - 183,133 2,383 - 2,383 1.3% Expenditures 187,100 187,100 74,028 261,128 64,244 96,023 160,268 85.7% Addition to/(use of) reserves (3,967) (3,967) (74,028) (77,995) (61,862) (96,023) (157,885) Beginning Fund Balance 170,568 170,568 170,568 170,568 Ending Fund Balance 166,601 166,601 92,573 108,707 211 Solid Waste
Revenue 1,439,500 1,439,500 - 1,439,500 256,238 - 256,238 17.8% Expenditures 1,818,300 1,818,300 - 1,818,300 154,163 917,499 1,071,661 58.9% Addition to/(use of) reserves (378,800) (378,800) - (378,800) 102,076 (917,499) (815,423) Beginning Fund Balance 1,593,368 1,593,368 1,593,368 1,593,368 Ending Fund Balance 1,214,568 1,214,568 1,214,568 1,695,444 212 Public Safety Donations
Revenue - - - - - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance 11,748 11,748 11,748 11,748 Ending Fund Balance 11,748 11,748 11,748 11,748 Page "1
26 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2023
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
213 Buellton Library
Revenue 195,479 195,479 - 195,479 1,100 - 1,100 0.6% Expenditures 252,600 252,600 (32,000) 220,600 62,825 - 62,825 24.9% Addition to/(use of) reserves (57,121) (57,121) 32,000 (25,121) (61,725) - (61,725) Beginning Fund Balance 25,330 25,330 25,330 25,330 Ending Fund Balance (31,791) (31,791) 209 (36,394) 214 Solvang Library
Revenue 197,555 197,555 - 197,555 12,770 - 12,770 6.5% Expenditures 243,900 243,900 (58,000) 185,900 59,610 - 59,610 24.4% Addition to/(use of) reserves (46,345) (46,345) 58,000 11,655 (46,841) - (46,841) Beginning Fund Balance - - - - Ending Fund Balance (46,345) (46,345) 11,655 (46,841) 215 Goleta Library
Revenue 2,196,200 2,196,200 4,678 2,200,878 7,246 - 7,246 0.3% Expenditures 2,196,200 2,196,200 4,678 2,200,878 344,903 500,465 845,369 38.5% Addition to/(use of) reserves - - - - (337,658) (500,465) (838,123) B
eginning Fund Balance - - - - Ending Fund Balance - - - (337,658) 216 Book Van Library
Revenue 125,000 125,000 - 125,000 - - - 0.0% Expenditures 125,000 125,000 - 125,000 22,001 - 22,001 17.6% Addition to/(use of) reserves - - - - (22,001) - (22,001) Beginning Fund Balance - - - - Ending Fund Balance - - - (22,001) 217 Community Center
Revenue 733,000 733,000 - 733,000 60,840 - 60,840 8.3% Expenditures 734,900 734,900 - 734,900 94,562 18,496 113,058 15.4% Addition to/(use of) reserves (1,900) (1,900) - (1,900) (33,722) (18,496) (52,218) Beginning Fund Balance - - - - Ending Fund Balance (1,900) (1,900) (1,900) (33,722) 220 GTIP
Revenue 1,168,200 1,168,200 - 1,168,200 142,303 - 142,303 12.2% Expenditures 110,000 13,538,238 - 13,538,238 101,126 6,325,641 6,426,767 47.5% Addition to/(use of) reserves 1,058,200 (12,370,038) - (12,370,038) 41,177 (6,325,641) (6,284,464) Beginning Fund Balance 10,746,295 10,746,295 10,746,295 10,746,295 Ending Fund Balance 11,804,495 (1,623,742) (1,623,742) 10,787,472 221 Parks DIF
Revenue 85,700 85,700 - 85,700 105,321 - 105,321 122.9% Expenditures 655,000 7,272,703 - 7,272,703 107,957 4,045,992 4,153,949 57.1% Addition to/(use of) reserves (569,300) (7,187,003) - (7,187,003) (2,636) (4,045,992) (4,048,628) Beginning Fund Balance 8,227,095 8,227,095 8,227,095 8,227,095 Ending Fund Balance 7,657,795 1,040,092 1,040,092 8,224,459 222 Public Facilities DIF
Revenue 9,100 9,100 - 9,100 - - - 0.0% Expenditures 42,279 59,309 - 59,309 - - - 0.0% Addition to/(use of) reserves (33,179) (50,209) - (50,209) - - - Beginning Fund Balance (2,409) (2,409) (2,409) (2,409) Ending Fund Balance (35,588) (52,617) (52,617) (2,409) 223 L
ibrary DIF
Revenue 1,700 1,700 - 1,700 2,404 - 2,404 141.4% Expenditures 1,700 1,700 126,146 127,846 - 1,700 1,700 100.0% Addition to/(use of) reserves - - (126,146) (126,146) 2,404 (1,700) 704 Beginning Fund Balance 167,880 167,880 167,880 167,880 Ending Fund Balance 167,880 167,880 41,734 170,284 224 Sheriff Facilities DIF
Revenue - - - - 1,763 - 1,763 #DIV/0! Expenditures 97,721 168,002 - 168,002 - - - 0.0% Addition to/(use of) reserves (97,721) (168,002) - (168,002) 1,763 - 1,763 Beginning Fund Balance 142,419 142,419 142,419 142,419 Ending Fund Balance 44,698 (25,583) (25,583) 144,183 225 Housing in Lieu
Revenue 209,700 209,700 - 209,700 15,493 - 15,493 7.4% Expenditures 25,000 25,000 - 25,000 - - - 0.0% Addition to/(use of) reserves 184,700 184,700 - 184,700 15,493 - 15,493 B
eginning Fund Balance 1,251,357 1,251,357 1,251,357 1,251,357 Ending Fund Balance 1,436,057 1,436,057 1,436,057 1,266,850 Page "2
27 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2023
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 1,300 1,300 - 1,300 2,164 - 2,164 166.5% Expenditures 9,400 9,400 - 9,400 - - - 0.0% Addition to/(use of) reserves (8,100) (8,100) - (8,100) 2,164 - 2,164 Beginning Fund Balance 174,782 174,782 174,782 174,782 Ending Fund Balance 166,682 166,682 166,682 176,946 229 Fire DIF
Revenue 48,000 48,000 - 48,000 42,743 - 42,743 89.0% Expenditures - 4,835,138 - 4,835,138 117 637,433 637,550 13.2% Addition to/(use of) reserves 48,000 (4,787,138) - (4,787,138) 42,626 (637,433) (594,807) Beginning Fund Balance 3,452,181 3,452,181 3,452,181 3,452,181 Ending Fund Balance 3,500,181 (1,334,957) (1,334,957) 3,494,807 230 Long Range Development Plan (LRDP)
Revenue 3,031,933 3,031,933 3,157,950 6,189,883 - - - 0.0% Expenditures 3,031,933 6,233,509 - 6,233,509 19,490 323,314 342,804 5.5% Addition to/(use of) reserves - (3,201,576) 3,157,950 (43,626) (19,490) (323,314) (342,804) B
eginning Fund Balance 43,626 43,626 43,626 43,626 Ending Fund Balance 43,626 (3,157,950) (0) 24,137 231 Developer Agreements
Revenue - - - - - - - #DIV/0! Expenditures - 270,000 - 270,000 - - - 0.0% Addition to/(use of) reserves - (270,000) - (270,000) - - - Beginning Fund Balance 615,163 615,163 615,163 615,163 Ending Fund Balance 615,163 345,163 345,163 615,163 232 County Fire DIF
Revenue - 849,514 - 849,514 - - - 0.0% Expenditures - 572,440 - 572,440 1,420 20,922 22,342 3.9% Addition to/(use of) reserves - 277,075 - 277,075 (1,420) (20,922) (22,342) Beginning Fund Balance (277,075) (277,075) (277,075) (277,075) Ending Fund Balance (277,075) - - (278,495) 233 OBF-SCE
Revenue - 503,201 - 503,201 - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - 503,201 - 503,201 - - - Beginning Fund Balance 128,210 128,210 128,210 128,210 Ending Fund Balance 128,210 631,411 631,411 128,210 234 Storm Drain Facilities
Revenue 40,900 40,900 - 40,900 6,394 - 6,394 15.6% Expenditures 300,000 873,587 - 873,587 705 191,295 192,000 22.0% Addition to/(use of) reserves (259,100) (832,687) - (832,687) 5,689 (191,295) (185,606) Beginning Fund Balance 516,264 516,264 516,264 516,264 Ending Fund Balance 257,164 (316,423) (316,423) 521,953 235 Bicycle & Pedestrian Facilities
Revenue 5,400 5,400 - 5,400 2,778 - 2,778 0.0% Expenditures - - - - - - - 51.5% Addition to/(use of) reserves 5,400 5,400 - 5,400 2,778 - 2,778 Beginning Fund Balance 224,407 224,407 224,407 224,407 Ending Fund Balance 229,807 229,807 229,807 227,185 236 M
isc Grants Library
Revenue 2,000 4,150 17,607 21,757 17,607 - 17,607 424.3% Expenditures 2,000 34,673 17,607 52,280 - - - 0.0% Addition to/(use of) reserves - (30,523) - (30,523) 17,607 - 17,607 Beginning Fund Balance 34,823 34,823 34,823 34,823 Ending Fund Balance 34,823 4,300 4,300 52,430 237 Local Grants
Revenue - 136,333 7,500 143,833 - - - 0.0% Expenditures - 75,555 7,500 83,055 - - - 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) 238 Non-Residential Affordable Housing DIF
Revenue 40,700 40,700 - 40,700 79 - 79 0.2% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves 40,700 40,700 - 40,700 79 - 79 Beginning Fund Balance 6,359 6,359 6,359 6,359 Ending Fund Balance 47,059 47,059 47,059 6,438 Page "3
28 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2023
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
301 State Park Grant
Revenue - 177,952 - 177,952 - - - 0.0% Expenditures - 177,952 - 177,952 - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 302 Public Safety Fund COPS
Revenue 100,000 100,000 86,159 186,159 - - - 0.0% Expenditures 100,000 100,000 86,159 186,159 - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 304 Solid Waste Fund Recycle
Revenue 9,000 9,000 - 9,000 - - - 0.0% Expenditures 16,000 44,316 - 44,316 4,458 7,235 11,693 26.4% Addition to/(use of) reserves (7,000) (35,316) - (35,316) (4,458) (7,235) (11,693) Beginning Fund Balance 67,650 67,650 67,650 67,650 Ending Fund Balance 60,650 32,334 32,334 63,191 305 RSTP State Grant
Revenue - 565,315 - 565,315 - - - 0.0% Expenditures - 10,150 - 10,150 - 2,137 2,137 21.1% Addition to/(use of) reserves - 555,164 - 555,164 - (2,137) (2,137) Beginning Fund Balance (420,350) (420,350) (420,350) (420,350) Ending Fund Balance (420,350) 134,814 134,814 (420,350) 306 LSTP
Revenue - 603,109 - 603,109 - - - 0.0% Expenditures - 382,525 - 382,525 - - - 0.0% Addition to/(use of) reserves - 220,584 - 220,584 - - - Beginning Fund Balance (220,140) (220,140) (220,140) (220,140) Ending Fund Balance (220,140) 444 444 (220,140) 308 STIP
Revenue - 11,386,694 - 11,386,694 - - - 0.0% Expenditures - 11,372,000 - 11,372,000 1,540 - 1,540 0.0% A
ddition to/(use of) reserves - 14,694 - 14,694 (1,540) - (1,540) Beginning Fund Balance (4,309) (4,309) (4,309) (4,309) Ending Fund Balance (4,309) 10,385 10,385 (5,849) 310 CAL FIRE GRANT
Revenue - - - - - - - 0.0% Expenditures - - - - - 657,740 657,740 0.0% Addition to/(use of) reserves - - - - - (657,740) (657,740) Beginning Fund Balance - - - - Ending Fund Balance - - - - 311 Misc. Grants
Revenue 30,000 252,235 50,000 302,235 - - - 0.0% Expenditures 80,000 371,164 - 371,164 4,582 75,201 79,783 21.5% Addition to/(use of) reserves (50,000) (118,929) 50,000 (68,929) (4,582) (75,201) (79,783) Beginning Fund Balance 68,959 68,959 68,959 68,959 Ending Fund Balance 18,959 (49,970) 30 64,377 317 SSARP Grant
Revenue - 53,000 - 53,000 - - - 0.0% Expenditures - (482) - (482) - - - 0.0% Addition to/(use of) reserves - 53,482 - 53,482 - - - Beginning Fund Balance (53,482) (53,482) (53,482) (53,482) Ending Fund Balance (53,482) - - (53,482) 318 Active Transportation Program - State
Revenue - 3,359,000 - 3,359,000 - - - 0.0% Expenditures - 3,344,245 - 3,344,245 - - - 0.0% Addition to/(use of) reserves - 14,755 - 14,755 - - - 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 - 153,388 - 153,388 - - - 0.0% Expenditures - 70,159 - 70,159 2,840 63,588 66,428 94.7% Addition to/(use of) reserves - 83,230 - 83,230 (2,840) (63,588) (66,428) Beginning Fund Balance (83,230) (83,230) (83,230) (83,230) Ending Fund Balance (83,230) - - (86,070) Page "4
29 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2023
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
320 Cal OES
Revenue - - - - - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance 14,231 14,231 14,231 14,231 Ending Fund Balance 14,231 14,231 14,231 14,231 321 TIRCP
Revenue 5,559,000 15,360,624 - 15,360,624 - - - Expenditures 5,559,000 15,330,464 - 15,330,464 - 395,956 395,956 2.6% Addition to/(use of) reserves - 30,160 - 30,160 - (395,956) (395,956) -1312.8% Beginning Fund Balance 444 444 444 444 Ending Fund Balance 444 30,604 30,604 444 322 MBHMP
Revenue - 2,996,008 - 2,996,008 - - - Expenditures - 2,397,255 - 2,397,255 - 493,590 493,590 20.6% Addition to/(use of) reserves - 598,753 - 598,753 - (493,590) (493,590) -82.4% Beginning Fund Balance (615,637) (615,637) (615,637) (615,637) Ending Fund Balance (615,637) (16,884) (16,884) (615,637) 323 Cal OES PSPS Grant
Revenue - - - - - - - Expenditures - 5,521 - 5,521 5,518 - 5,518 100.0% Addition to/(use of) reserves - (5,521) - (5,521) (5,518) - (5,518) 100.0% Beginning Fund Balance 5,521 5,521 5,521 5,521 Ending Fund Balance 5,521 - - 3 324 California Planning Program Grant
Revenue - 7,091 - 7,091 - - - Expenditures - 7,091 - 7,091 - - - 0.0% Addition to/(use of) reserves - - - - - - - 0.0% Beginning Fund Balance - - - - Ending Fund Balance - - - - 325 Isla Vista Library Grant
Revenue - - - - - - - Expenditures - - - - - - - 0.0% A
ddition to/(use of) reserves - - - - - - - 0.0% Beginning Fund Balance - - - - Ending Fund Balance - - - - 401 HBP
Revenue 4,306,653 19,554,611 - 19,554,611 - - - 0.0% Expenditures 4,306,653 19,045,265 - 19,045,265 31,829 2,126,070 2,157,899 11.3% Addition to/(use of) reserves - 509,346 - 509,346 (31,829) (2,126,070) (2,157,899) Beginning Fund Balance (509,346) (509,346) (509,346) (509,346) Ending Fund Balance (509,346) 0 0 (541,175) 402 CDBG
Revenue 276,047 411,047 314,702 725,749 - - - 0.0% Expenditures 389,823 426,563 299,185 725,749 51,316 254,797 306,114 71.8% Addition to/(use of) reserves (113,776) (15,516) 15,516 - (51,316) (254,797) (306,114) Beginning Fund Balance - - - - Ending Fund Balance (113,776) (15,516) - (51,316) 409 OTS
Revenue - 3,972 - 3,972 - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - 3,972 - 3,972 - - - Beginning Fund Balance (3,972) (3,972) (3,972) (3,972) Ending Fund Balance (3,972) - - (3,972) 417 HSIP Hwy Safety Imp.

Revenue - 3,120,100 - 3,120,100 - - - 0.0% Expenditures - 3,120,100 - 3,120,100 - 380,600 380,600 12.2% Addition to/(use of) reserves - - - - - (380,600) (380,600) Beginning Fund Balance 5,636 5,636 5,636 5,636 Ending Fund Balance 5,636 5,636 5,636 5,636 419 TIGER
Revenue - - - - - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - Page "5
30 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2023
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
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 - 2,582,764 - 2,582,764 697,653 1,145,598 1,843,251 71.4% Addition to/(use of) reserves - 1,275,856 - 1,275,856 (697,653) (1,145,598) (1,843,251) Beginning Fund Balance (1,275,856) (1,275,856) (1,275,856) (1,275,856) Ending Fund Balance (1,275,856) - - (1,973,509) 423 Coronavirus State & Local Fiscal Recovery Funds
Revenue - - - - - - - 0.0% Expenditures 175,000 5,108,990 - 5,108,990 145,500 25,000 170,500 3.3% Addition to/(use of) reserves (175,000) (5,108,990) - (5,108,990) (145,500) (25,000) (170,500) Beginning Fund Balance - - - - Ending Fund Balance (175,000) (5,108,990) (5,108,990) (145,500) 424 Community Project Funding HMGP
Revenue - 3,000,000 - 3,000,000 - - - 0.0% Expenditures - 3,000,000 - 3,000,000 - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 501 Library Services
Revenue 603,100 603,100 (4,678) 598,422 8,763 - 8,763 1.5% Expenditures 653,100 653,100 - 653,100 - - - 0.0% Addition to/(use of) reserves (50,000) (50,000) (4,678) (54,678) 8,763 - 8,763 Beginning Fund Balance 888,726 888,726 888,726 888,726 Ending Fund Balance 838,726 838,726 834,048 897,489 502 Street Lighting
Revenue 305,500 305,500 - 305,500 3,394 - 3,394 1.1% Expenditures 502,500 520,500 - 520,500 37,816 - 37,816 7.3% Addition to/(use of) reserves (197,000) (215,000) - (215,000) (34,423) - (34,423) Beginning Fund Balance 270,522 270,522 270,522 270,522 Ending Fund Balance 73,522 55,522 55,522 236,100 503 PEG
Revenue 61,000 61,000 - 61,000 2,794 - 2,794 4.6% Expenditures 40,000 40,000 - 40,000 - - - 0.0% Addition to/(use of) reserves 21,000 21,000 - 21,000 2,794 - 2,794 Beginning Fund Balance 237,907 237,907 237,907 237,907 Ending Fund Balance 258,907 258,907 258,907 240,701 504 CASp Cert and Training
Revenue - - - - 443 - 443 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - 443 - 443 Beginning Fund Balance 1,162 1,162 1,162 1,162 Ending Fund Balance 1,162 1,162 1,162 1,605 605 RDA Successor-NonHousing
Revenue 1,238,700 1,238,700 - 1,238,700 146,680 - 146,680 11.8% Expenditures 1,224,690 1,224,690 - 1,224,690 - - - 0.0% Addition to/(use of) reserves 14,010 14,010 - 14,010 146,680 - 146,680 Beginning Fund Balance (8,675,781) (8,675,781) (8,675,781) (8,675,781) Ending Fund Balance (8,661,771) (8,661,771) (8,661,771) (8,529,101) 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 - 2,000 180 - 180 9.0% Expenditures 2,000 2,000 - 2,000 - - - 0.0% Addition to/(use of) reserves - - - - 180 - 180 Beginning Fund Balance 1,974 1,974 1,974 1,974 Ending Fund Balance 1,974 1,974 1,974 2,154 Page "6
31 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended September 30, 2023
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
702 Section 115 Trust - Pension
Revenue - - - - - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance 162,792 162,792 162,792 162,792 Ending Fund Balance 162,792 162,792 162,792 162,792 703 Section 115 Trust - OPEB
Revenue - - - - - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance 319,359 319,359 319,359 319,359 Ending Fund Balance 319,359 319,359 319,359 319,359 801 Developer Deposit
Revenue - - - - - - - 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - -

TOTAL FOR ALL FUNDS
Revenue 69,688,105 128,150,583 3,252,532 131,403,115 5,697,832 5,697,832 4.4% Expenditures 76,185,237 181,486,602 769,918 182,256,519 11,136,138 31,719,825 42,855,964 23.6% Addition to/(use of) reserves (6,497,132) (53,336,018) 2,482,614 (50,853,404) (5,438,307) 31,719,825 (37,158,132) Beginning Fund Balance 64,154,986 64,154,986 64,154,986 64,154,986 Ending Fund Balance 57,657,854 10,818,967 13,301,581 58,716,679 Page "7
32 ATTACHMENT 4:

Capital Improvement Program (CIP) Expenditure Summary
33 City of Goleta
Capital Improvement Program (CIP) Expenditure Summary
For the Quarter Ended September 30, 2023
Attachment 4
Project No. & Description Current Budget Activity Encumbrances Remaining Budget
9002 Ekwill Street & Fowler Extension $ 29,777,079 $ 51,096 $ 4,049,891 $ 25,676,092 9006 Capital Improvement Projects - Neighborhood Srvs $ 7,990,137 $ 64,765 $ 1,973,777 $ 5,951,595 9007 San Jose Creek Bike Path - Middle Segment $ 838,736 $ 135,999 $ 555,241 $ 147,496 9024 Ellwood Mesa $ 1,547 $ - $ - $ 1,547 9025 Fire Station No. 10 $ 5,677,578 $ 1,537 $ 658,355 $ 5,017,686 9027 101 Overpass $ 47,803 $ - $ 6,904 $ 40,899 9031 Old Town Sidewalk Improvement $ 25,245 $ - $ - $ 25,245 9033 Hollister Avenue Bridge Replacement (SJC Phase II) $ 22,090,509 $ 36,690 $ 2,448,994 $ 19,604,825 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 $ 2,308,948 $ - $ 729,398 $ 1,579,550 9056 LED Street Lighting Project $ 90,007 $ 5,879 $ 35,833 $ 48,296 9062 Storke Road Medians $ 621,352 $ - $ 7,203 $ 614,150 9063 Evergreen Park Restroom $ 258,506 $ - $ - $ 258,506 9065 Reclaimed Water Service to Bella Vista Park $ 204,141 $ - $ - $ 204,141 9066 Miscellaneous Park Improvements $ 22,289 $ - $ 2,080 $ 20,208 9067 Goleta Community Center Seismic Upgrades $ 4,918,655 $ 952,029 $ 2,611,074 $ 1,355,552 9071 Improvements to Athletic Field @ GCC $ 27,918 $ - $ - $ 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 $ 1,283,758 $ 40,332 $ 23,908 $ 1,219,518 9078 Rancho La Patera Improvements $ 648,304 $ - $ - $ 648,304 9079 Goleta Train Depot & S. La Patera Improvements $ 15,347,593 $ - $ 395,956 $ 14,951,637 9080 Electrical Utility Undergrounding $ 9 $ - $ - $ 9 9083 Signal Upgrades $ 3,543,633 $ - $ 430,000 $ 3,113,633 9084 Community Garden $ 1,847,524 $ 61,210 $ 1,785,875 $ 438 9085 Old Town Goleta Drainage Study $ 200,000 $ - $ - $ 200,000 9086 Vision Zero Plan $ 10,000 $ - $ - $ 10,000 9087 Mid-Block Crossing on Calle Real/Encina (HAWK) $ 68,497 $ 61 $ - $ 68,436 9088 RRFB Improvements at School Crosswalks $ 67,514 $ - $ 4,063 $ 63,451 9089 Goleta Traffic Safety Study (GTSS) $ 45,817 $ - $ - $ 45,817 9093 San Miguel Park Improvements $ 275,000 $ - $ - $ 275,000 9094 Santa Barbara Shores Park Improvements $ 305,000 $ - $ - $ 305,000 9097 Fairview Corridor Study (Fowler to Calle Real) $ 140,100 $ - $ - $ 140,100 9099 Crosswalk at Calle Real @ Fairview $ 290,059 $ - $ 135,669 $ 154,390 9101 City Hall Purchase & Improvements $ 628,014 $ 3,526 $ - $ 624,488 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 $ 623,587 $ 705 $ 91,295 $ 531,587 9108 Winchester II Park $ 59,641 $ - $ - $ 59,641 9110 Hollister Ave Class 1 Bike Path Lighting $ 725,670 $ 4,236 $ 68,230 $ 653,204 9111 Jonny D. Wallis Park Phase 2 - Splash Pad $ 2,240,544 $ 6,415 $ 2,234,128 $ 1 9112 Ellwood Mesa/Sperling Preserve Open Space Plan $ 2,847,255 $ - $ 493,590 $ 2,353,665 9113 Mathilda Park Improvements $ 377,650 $ - $ 74,275 $ 303,375 9114 Hollister Ave Old Town Interim Striping Project $ 1,343,546 $ - $ 58,107 $ 1,285,438 9115 Public Works Corp Yard Repairs $ 320,321 $ - $ 5,321 $ 315,000 9116 Pickleball Courts $ 100,000 $ - $ - $ 100,000 9117 San Jose Creek Channel Fish Passage Modification $ 1,462,441 $ 19,645 $ 426,019 $ 1,016,777 9118 Ellwood Coastal Trails & Habitat Restoration $ 208,500 $ - $ - $ 208,500 9119 Ellwood Beach Drive Drainage $ 234,359 $ - $ 185,359 $ 49,000 9120 Evergreen Park Drainage Repair $ 48,972 $ - $ 45,397 $ 3,575 9121 Goleta Community Center ADA Improvements $ 3,592,044 $ 43,477 $ 235,585 $ 3,312,982 9126 Pickleball Entry/Waiting Area at GCC $ 185,000 $ 3,314 $ 11,686 $ 170,000 9127 Goleta Community Center Campus Refresh $ 54,431 $ - $ - $ 54,431 9130 Goleta Library ADA and Building Refresh $ 200,000 $ - $ - $ 200,000 9131 Historic Train Station Preservation $ 250,000 $ - $ - $ 250,000 9133 Hollister Ave Sidewalk Improvement at Ellwood School Project $ 100,000 $ - $ - $ 100,000 9807 Goleta Prepare Now Grant $ 519 $ - $ - $ 519 9901 MIS/ERP System Implementation $ 349,272 $ - $ 41,309 $ 307,963 Grand Total $ 116,725,824 $1,430,916 $ 19,824,522 $ 95,470,386 34 ATTACHMENT 5:

Resolution Amending the City's Operating & CIP Budget
for Fiscal Year 2023/24
35 Attachment 5

RESOLUTION NO. 23-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

GOLETA, CALIFORNIA , AMENDING THE CITY OF GOLETA
OPERATING AND CIP BUDGET FOR FISCAL YEAR 202 3/24,

AMENDING THE CITY OF GOLET A SCHEDULE OF
AUTHORIZED POSITIO NS FOR FISCAL YEAR 202 3/24, AND

AMENDING THE CITY OF GOLETA SALARY SCHEDULE FOR
FISCAL YEAR 2023/24.

WHEREAS, the City Council of the City of Goleta adopted the Operating Budget and Capital Improvement Program for Fiscal Year 2023/24 on June 20, 2023; and

WHEREAS, the City Manager has proposed a budget adjustment as described in the Council report dated December 19, 202 3 for Fiscal Year 2023/24 based on the determination by the City Manager that this adjustment is essential to the City’s operations; and

WHEREAS, the City Council has reviewed the proposed b udget adjustments for the First Quarter Ended September 30, 202 3 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 July 1 8, 2023 and August 15 , 2023 the City Council adopted most recent said recommended authorized positions , salary schedule and appropriations for the City of Goleta Operating and CIP Budget for Fiscal Year 2023/24; and

WHEREAS, the City Council has reviewed the proposed amended authorized positions , salary schedule and budget adjustments for Fiscal Year 2023/24 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 2023/24 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 36 Attachment 5

2023/24 included herein as Exhibit B is amended to reclassify the Management Analyst to Senior Management Analyst in Neighborhood Services.

SECTION 3.

The City of Goleta Salary Schedule for Fiscal Year 2023/24 is amended effective December 19, 2023 to include an additional salary increase for certain positions, as included herein as Exhibit C.

SECTION 4.

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

PASSED, APPROVED, AND ADOPTED this 19th day of December, 2023.

__________________________

PAULA PEROTTE, MAYOR

ATTEST: APPROVED AS TO FORM:

_____________________________ ___________________________ DEBORAH S. LOPEZ MEGAN GARIBALDI

CITY CLERK CITY ATTORNEY
37 Attachment 5

STATE OF CALIFORNIA )
COUNTY OF SANTA BARBARA ) ss.

CITY OF GOLETA )

I, DEBORAH S. LOPEZ, City Clerk of t he City of Goleta, California, DO HEREBY CERTIFY that the foregoing Resolution No. 23-___ was duly adopted by the City Council of the City of Goleta at a regular meeting held on the 19th day of December, 2023, by the following vote of the Council:

AYES:

NOES:

ABSENT:

(SEAL)

_________________________
DEBORAH S. LOPEZ

CITY CLERK

38 Schedule of FY 2023/24
1st QTR Adjustments - Revenues
Exhibit A
Program/Project
Name Fund Proj Object Account Code Requests Account Name FY 2023/24
Current
Budget
FY 2023/24
Actuals
FY 2023/24
Budget
Balance
Type of
Request
FY 2023/24
Amended Budget
FY 2023/24
Adjusted
Budget Balance
Non-Departmental 101 8500 40003 101-80-8500-40003 108,614.00 Property Tax In- Lieu of VLF 4,576,600.00 - 4,576,600.00 Cleanup 4,685,214.00 4,685,214.00 Non-Departmental 101 8500 40300 101-80-8500-40300 (500,000.00) Cannabis Tax 1,130,000.00 - 1,130,000.00 Cleanup 630,000.00 630,000.00 Non-Departmental 101 8500 45902 101-80-8500-45902 10,000.00 Merchant Card Service Fee 20,000.00 4,897.93 15,102.07 Cleanup 30,000.00 25,102.07 Goleta Library 215 2100 49000 215-20-2100-49000 4,677.68 Transfers In from General Fund 2,115,700.00 - 2,115,700.00 Transfer 2,120,377.68 2,120,377.68 Non-Departmental 230 8500 40601 230-80-8500-40601 3,157,950.09 LRDP Agreement Payments 3,031,933.00 - 3,031,933.00 Cleanup 6,189,883.09 6,189,883.09 Goleta Library 236 2100 44701 236-20-2100-44701 17,607.00 Grant Proceeds - Other Agencies - 17,607.00 (17,607.00) New 17,607.00 - Goleta Communit
y
Center 237 6510 44701 237-60-6510-44701 7,500.00 Grant Proceeds - Other Agencies - - - New 7,500.00 7,500.00 Non-Departmental 302 8500 44400 302-80-8500-44400 86,158.96 Grant Proceeds - State 100,000.00 - 100,000.00 Cleanup 186,158.96 186,158.96 Pickleball
Entr
y/Waiting area
at GCC
311 9126 44701 311-90-9126-44701 50,000.00 Grant Proceeds - Other Agencies - - - Cleanup 50,000.00 50,000.00 Non-Departmental 402 8500 44600 402-80-8500-44600 314,701.53 Grant Proceeds - Federal 411,047.00 - 411,047.00 Cleanup 725,748.53 725,748.53 Non-Departmental 501 8500 40402 501-80-8500-40402 (4,677.68) Library Special Tax - County 238,100.00 - 238,100.00 Transfer 233,422.32 233,422.32 Total 3,252,531.58$
39 Schedule of FY 2023/24
1st QTR Adjustments - Expenditures
Exhibit A
Program/Project
Name Fund Department Program Subcategory Account Code

Appropriation/
Transfer
Requests
Account Name FY 2023/24
Current Budget
FY 2023/24
Actuals
FY 2023/24
Encumbrance
FY 2023/24
Budget
Balance
Type of
Request
FY 2023/24
Amended
Budget
FY 2023/24
Adjusted Budget
Balance
Frequency
City Manager 101 10 General Government 1200 City Manager 5103 Supplies 101-10-1200-51031 1,000.00 Special
Department
Supplies
- 622.31 - (622.31) New 1,000.00 377.69 One-Time Current Planning 101 40 Community Development 4100 Current Planning 5100 Travel & Education 101-40-4100-51001 2,826.10 Conferences,
Meetings And
Travel
16,500.00 2,575.00 - 13,925.00 New 19,326.10 16,751.10 One-Time Planning Commission
& Design Review
Board
101 40 Community Development 4400 Planning Commission & Design Review Board 5400 Miscellaneous Services 101-40-4400-54005 1,750.00 Stipends for Meetings 21,200.00 7,425.00 - 13,775.00 New 22,950.00 15,525.00 On-Going Planning Commission
& Design Review
Board
101 40 Community Development 4400 Planning Commission & Design Review Board 5400 Miscellaneous Services 101-40-4400-54005 4,400.00 Stipends for Meetings 21,200.00 7,425.00 - 13,775.00 New 25,600.00 18,175.00 On-Going Planning Commission
& Design Review
Board
101 40 Community Development 4400 Planning Commission & Design Review Board 5400 Miscellaneous Services 101-40-4400-54005 6,250.00 Stipends for Meetings 21,200.00 7,425.00 - 13,775.00 New 27,450.00 20,025.00 On-Going Planning Commission
& Design Review
Board
101 40 Community Development 4400 Planning Commission & Design Review Board 5400 Miscellaneous Services 101-40-4400-54005 1,500.00 Stipends for Meetings 21,200.00
7,425.00 - 13,775.00 New 22,700.00 15,275.00 One-Time Sustainability 101 40 Community Development 4500 Sustainability 5100 Travel & Education 101-40-4500-51003 2,884.00 Memberships & Dues 5,400.00 3,909.00 - 1,491.00 Cleanup 8,284.00 4,375.00 One-Time Police Services 101 70 Police Services 7100 Police Services 5120 Professional & Contract Services 101-70-7100-51305 158,775.00
Contract
Services - Law
Enforcement
10,539,936.00 2,487,021.15 - 8,052,914.85 Cleanup 10,698,711.00 8,211,689.85 One-Time Non-Departmental 101 80 Non-Departmental 8500 Non-Departmental 5400 Miscellaneous Services 101-80-8500-54000 10,000.00 Bank Fees 20,000.00 5,076.16 - 14,923.84 Cleanup 30,000.00 24,923.84 One-Time Electrical Utility
Undergrounding 101 90 Capital Improvement 9080 Electrical Utility Undergrounding 5707 Capital Project 101-90-9080-57070 (8.50) Design 8.50 - - 8.50 Cleanup - - One-Time Capital Improvement
Projects -
Neighborhood Srvs
205 90 Capital Improvement 9006 Capital Improvement
Projects - Neighborhood Srvs 5707 Capital Project 205-90-9006-57071 172,584.46 Construction 2,250,000.00 - 44,900.00 2,205,100.00 Transfer 2,422,584.46 2,377,684.46 One-Time 101 Overpass 205 90 Capital Improvement 9027 101 Overpass 5707 Capital Project 205-90-9027-57070 (13,684.46) Design - - - - Transfer (13,684.46) (13,684.46) One-Time Fairview Corridor Study
(Fowler to Calle Real) 205 90 Capital Improvement 9097 Fairview Corridor Study (Fowler to Calle Real) 5705 Land 205-90-9097-57050 (80,000.00) Land Acquisition 80,000.00 - - 80,000.00 Transfer - - One-Time Fairview Corridor Study
(Fowler to Calle Real) 205 90 Capital Improvement 9097 Fairview Corridor Study (Fowler to Calle Real) 5707 Capital Project 205-90-9097-57070 (10,100.00) Design 10,100.00 - - 10,100.00 Transfer - - One-Time
Citywide Evaluation of
Existing Traffic Signals 205 90 Capital Improvement 9104 Citywide Evaluation of Existing Traffic Signals 5707 Capital Project 205-90-9104-57070 (68,800.00) Design 68,800.00 - - 68,800.00 Transfer - - One-Time Buellton Library 209 20 Library Services 2200 Buellton Library 5000 Salaries 209-20-2200-50001 32,000.00 Salaries &
Wages -
Regular & Part
Time
- - - - Transfer 32,000.00 32,000.00 One-Time Buellton Library 209 20 Library Services 2200 Buellton Library 5103 Supplies 209-20-2200-51035 23,238.09 Books & Subscriptions 40,200.00 - 34,650.00 5,550.00 New 63,438.09 28,788.09 One-Time Solvang Library 210 20 Library Services 2300 Solvang Library 5000 Salaries 210-20-2300-50001 58,000.00 Salaries &
Wages -
Regular & Part
Time
- - - - Transfer 58,000.00 58,000.00 One-Time Solvang Library 210 20 Library Services 2300 Solvang Library 5103 Supplies 210-20-2300-51035 16,028.03 Books & Subscriptions 34,400.00 1,751.76 31,148.24 1,500.00 New 50,428.03 17,528.03 One-Time Buellton Library 213 20 Library Services 2200 Buellton Library 5000 Salaries 213-20-2200-50001 (32,000.00) Salaries &
Wages -
Regular & Part
Time
158,500.00 33,933.40 - 124,566.60 Transfer 126,500.00 92,566.60 One-Time Solvang Library 214 20 Library Services 2300 Solvang Library 5000 Salaries 214-20-2300-50001 (58,000.00) Salaries &
Wages -
Regular & Part
Time
168,600.00 40,748.85 - 127,851.15 Transfer 110,600.00 69,851.15 One-Time Goleta Library 215 20 Library Services 2100 Goleta Library 5103 Supplies 215-20-2100-51035 4,677.68 Books & Subscriptions 204,700.00 3,720.00 180,950.00 20,030.00 New 209,377.68 24,707.68 One-Time Ekwill Street & Fowler
Extension 220 90 Capital Improvement 9002 Ekwill Street & Fowler Extension 5707 Capital Project 220-90-9002-57071 799,646.34 Construction 5,606,431.20 23,596.70 3,026,897.19 2,555,937.31 Transfer 6,406,077.54 3,355,583.65 One-Time Hollister Widen Storke
to 280 Ft W of S Glen
A
nnie
220 90 Capital Improvement 9044 Hollister Widen Storke to 280 Ft W of S Glen Annie 5707 Capital Project 220-90-9044-57070 (392,312.29) Design 392,312.29 - - 392,312.29 Transfer - - One-Time Los Carneros Rd
Interchange SB 101
Onramp
220 90 Capital Improvement 9045 Los Carneros Rd
Interchange SB 101 Onramp 5707 Capital Project 220-90-9045-57070 (8,885.35) Design 8,885.35 - - 8,885.35 Transfer - - One-Time 40 Schedule of FY 2023/24
1st QTR Adjustments - Expenditures
Exhibit A
Program/Project
Name Fund Department Program Subcategory Account Code

Appropriation/
Transfer
Requests
Account Name FY 2023/24
Current Budget
FY 2023/24
Actuals
FY 2023/24
Encumbrance
FY 2023/24
Budget
Balance
Type of
Request
FY 2023/24
Amended
Budget
FY 2023/24
Adjusted Budget
Balance
Frequency
La Patera Road
Overcrossing/Undercro
ssing
220 90 Capital Improvement 9072 La Patera Road
Overcrossing/Undercrossing 5707 Capital Project 220-90-9072-57070 (218,643.70) Design 218,643.70 - - 218,643.70 Transfer - - One-Time La Patera Rd Sidewalk
Infill & Class II Bike
Lanes
220 90 Capital Improvement 9073 La Patera Rd Sidewalk
Infill & Class II Bike Lanes 5707 Capital Project 220-90-9073-57070 (129,805.00) Design 129,805.00 - - 129,805.00 Transfer - - One-Time Fairview Corridor Study
(Fowler to Calle Real) 220 90 Capital Improvement 9097 Fairview Corridor Study (Fowler to Calle Real) 5707 Capital Project 220-90-9097-57070 (50,000.00) Design 50,000.00 - - 50,000.00 Transfer - - One-Time Goleta Library 223 20 Library Services 2100 Goleta Library 5103 Supplies 223-20-2100-51035 126,145.98 Books & Subscriptions 1,700.00 - 1,700.00 - New 127,845.98 126,145.98 One-Time Goleta Library 236 20 Library Services 2100 Goleta Library 5103 Supplies 236-20-2100-51035 17,607.00 Books & Subscriptions 923.83 - - 923.83 New 18,530.83 18,530.83 One-Time Goleta Community
Center 237 60 Neighborhood Services
& Public Safety 6510 Goleta Community Center 5106 Maintenance and Repairs 237-60-6510-51064 7,500.00 Maintenance- Facilities - - - - New 7,500.00 7,500.00 One-Time Police Services 302 70 Police Services 7100 Police Services 5120 Professional & Contract Services 302-70-7100-51301 86,158.96
Contract
Services -
Other
100,000.00 - - 100,000.00 Cleanup 186,158.96 186,158.96 One-Time Mathilda Park
Improvements 402 90 Capital Improvement 9113 Mathilda Park Improvements 5707 Capital Project 402-90-9113-57070 132,330.55 Design - - 74,274.85 (74,274.85) Cleanup 132,330.55 58,055.70 One-Time Goleta Community
Center ADA
Improvements
402 90 Capital Improvement 9121 Goleta Community Center ADA Improvements 5707 Capital Project 402-90-9121-57070 166,854.68 Design - 39,426.68 127,429.29 (166,855.97) Cleanup 166,854.68 (1.29) One-Time Total 769,917.57$
41 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
August 15,
2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
January 1,
2024
General Government:

City Manager
City Manager 1.00 1.00
Manager Emeritus 1.00 1.00
Assistant City Manager 1.00 1.00
Assistant to the City Manager 1.00 1.00
Management Analyst 1.00 1.00
Executive Assistant 1.00 1.00
Office Specialist - -
Total City Manager 6.00 - - - 6.00 City Clerk
City Clerk 1.00 1.00
Deputy City Clerk 2.00 2.00
Public Records Specialist 1.00 1.00
Office Specialist 0.90 0.90
Total City Clerk 4.90 - - - 4.90 City Attorney
Assistant City Attorney 1.00 1.00
Human Resources Technician 1.00 1.00
Total City Attorney 2.00 - - - 2.00 Community Relations
Community Relations Manager 1.00 1.00
Management Assistant 2.00 2.00
Total Community Relations 3.00 - - - 3.00 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 - -
Management Assistant - -
Total Human Resources/Risk Management 3.00 - - - 3.00 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 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
Facilities & Fleet Coordinator 1.00 1.00
Total City Facilities Management 2.00 - - - 2.00 Information and Communications
Management Analyst 1.00 1.00
Total Information and Communications 1.00 - - - 1.00 Total General Services 6.00 - - - 6.00 Finance:

Finance Administration
Finance Director 1.00 1.00
Accounting Manager 1.00 1.00
Accounting Supervisor 1.00 1.00
Accountant 2.00 2.00
Budget Analyst 1.00 1.00
Management Assistant 1.00 1.00
Accounting Specialist 4.00 4.00
Senior Office Specialist 1.00 1.00
Total Finance 12.00 - - - 12.00 42 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
August 15,
2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
January 1,
2024
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
Code Compliance Officer 2.00 2.00
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
Supervising Senior Planner 1.00 1.00
Senior Planner 1.00 1.00
Assistant Planner 1.00 1.00
Total Advance Planning 4.00 - - - 4.00 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
Management Analyst 1.00 1.00
Management Assistant - -
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 20.50 - - - 20.50 Public Works:

Administration
Public Works Director 1.00 1.00
Assistant Public Works Director 1.00 1.00
Public Works Business and Administration Manager 1.00 1.00 Mangement Analyst 1.00 1.00
Management Assistant 1.00 1.00
Total Administration 5.00 - - - 5.00 Engineering
Principal Civil Engineer / Engineering Manager 1.00 1.00 Assistant Engineer 1.00 1.00
Public Works Inspector 1.00 1.00
Senior Engineering Technician 1.00 1.00
Total Engineering 4.00 - - - 4.00 Parks & Open Spaces
Parks & Open Spaces Manager 1.00 1.00
Public Works Supervisor 1.00 1.00
Management Analyst 1.00 1.00
Administrative Assistant 1.00 1.00
Maintenance Worker II 2.00 2.00
Maintenance Worker I 2.00 2.00
Total Parks & Open Spaces 8.00 - - - 8.00 43 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
August 15,
2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
January 1,
2024
Capital Improvement
Principal Civil Engineer / Engineering Manager 2.00 2.00 Senior Project Engineer 1.00 1.00
Senior Engineer 1.00 1.00
Assistant Engineer 2.00 2.00
Senior Office Specialist 1.00 1.00
Total Capital Improvement 7.00 - - - 7.00 Street Lighting
Assistant Engineer - -
Total Street Lighting - - - - - Traffic Ops & Maint
Principal Civil Engineer / Engineering Manager 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
Administrative Assistant 1.00 1.00
Maintenance Worker II 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 Specialist 1.00 1.00
Administrative Assistant 1.00 1.00
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
Emergency Services Coordinator 1.00 1.00
Senior Management Analyst - 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 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 Library - Goleta
City Librarian (Library 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 L 5.25 5.25 Total Library - Goleta 12.13 - - - 12.13 44 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
August 15,
2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
January 1,
2024
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: 120.525 - - - 120.525 45 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
August 15,
2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
January 1,
2024
*Schedule of Proposed Authorized Positions has been summarized to reflect positions in the Departments/Programs by 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
Assistant to the City Manager 1.00 1.00
Management Analyst 1.00 1.00
Executive Assistant 1.00 1.00
Management Assistant 0.25 0.25
Total City Manager 6.25 - - - 6.25 City Clerk
City Clerk 1.00 1.00
Deputy City Clerk 2.00 2.00
Public Records Specialist 1.00 1.00
Office Specialist 0.90 0.90
Total City Clerk 4.90 - - - 4.90 City Attorney
Assistant City Attorney 1.00 1.00
Human Resources Technician 0.50 0.50
Total City Attorney 1.50 - - - 1.50 Community Relations
Community Relations Manager 1.00 1.00
Management Assistant 2.00 2.00
Total Community Relations 3.00 - - - 3.00 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
Total Human Resources/Risk Management 3.50 - - - 3.50 Total General Government 19.15 - - - 19.15 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
Facilities Maintenance Technician 1.00 1.00
Facilities & Fleet Coordinator 0.75 0.75
Total City Facilities 1.75 - - - 1.75 Information and Communications
Management Analyst 0.50 0.50
Total Information and Communications 0.50 - - - 0.50 Fleet Management
Facilities & Fleet Coordinator 0.25 0.25
Total Fleet Management 0.25 - - - 0.25 Total General Services 5.75 - - - 5.75 46 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
August 15,
2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
January 1,
2024
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 Manager 1.00 1.00
Supervising Senior Planner 2.00 2.00
Senior Planner 1.00 1.00
Associate Planner 3.00 3.00
Code Compliance Officer 2.00 2.00
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
Supervising Senior Planner 1.00 1.00
Senior Planner 1.00 1.00
Assistant Planner 1.00 1.00
Total Advance Planning 4.00 - - - 4.00 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
Management Analyst 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 20.50 - - - 20.50 Public Works:

Administration
Public Works Director 1.00 1.00
Assistant Public Works Director 1.00 1.00
Public Works Business and Administration Manager 1.00 1.00 Management Analyst 1.00 1.00
Management Assistant 1.00 1.00
Total Administration 5.00 - - - 5.00 47 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
August 15,
2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
January 1,
2024
Engineering
Assistant Public Works Director - -
Principal Civil Engineer / Engineering Manager 1.00 1.00 Assistant Engineer 1.00 1.00
Public Works Inspector 1.00 1.00
Sr. Engineering Technician 1.00 1.00
Total Engineering 4.00 - - - 4.00 Parks & Open Spaces
Parks & Open Spaces Manager 1.00 1.00
Public Works Supervisor 1.00 1.00
Management Analyst 1.00 1.00
Administrative Assistant 1.00 1.00
Maintenance Worker II 2.00 2.00
Maintenance Worker I 2.00 2.00
Total Parks & Open Spaces 8.00 - - - 8.00 Capital Improvement
Principal Civil Engineer / Engineering Manager 2.00 2.00 Sr. Project Engineer 1.00 1.00
Senior Engineer 1.00 1.00
Assistant Engineer 1.75 1.75
Senior Office Specialist 1.00 1.00
Total Capital Improvement 6.75 - - - 6.75 Street Lighting
Assistant Engineer 0.25 0.25
Total Street Lighting 0.25 - - - 0.25 Traffic Ops & Maint
Principal Civil Engineer / Engineering Manager 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
Administrative Assistant 1.00 1.00
Public Works Supervisor 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 Specialist 1.00 1.00
Administrative Assistant 1.00 1.00
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
Emergency Services Coordintor 1.00 1.00
Senior Management Analyst - 0.90 0.90 Management Analyst 0.90 (0.90) -
Management Assistant 0.80 0.80
Total Neighborhood Services 3.60 - - - 3.60 Homelessness
Homelessness Services Coordinator 1.00 1.00
Total Homelessness 1.00 - - - 1.00 48 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
August 15,
2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
January 1,
2024
Parks & Recreation
Neighborhood Services Director 0.10 0.10
Parks & Recreation Manager 1.00 1.00
Senior Management Analyst - 0.10 0.10 Management Analyst 0.10 (0.10) -
Management Assistant 1.20 1.20
Total Parks & Recreation 2.40 - - - 2.40 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
City Librarian (Library 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 L 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: 120.525 - - - 120.525 49 CITY OF GOLETA, CALIFORNIA
SALARY SCHEDULE FY 2023/24 AND FY 2024/25

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 21.29 22.36 23.47 24.65 25.88 27.17 BI-WEEKLY 1,703.27 1,788.43 1,877.85 1,971.75 2,070.33 2,173.85 MONTHLY 3,690.41 3,874.93 4,068.68 4,272.12 4,485.72 4,710.01 ANNUAL 44,284.97 46,499.22 48,824.18 51,265.39 53,828.66 56,520.09 Maintenance Worker I 101 G / NE HOURLY 22.57 23.70 24.88 26.13 27.43 28.80 Library Assistant I G / NE BI-WEEKLY 1,805.46 1,895.74 1,990.52 2,090.05 2,194.55 2,304.28 MONTHLY 3,911.84 4,107.43 4,312.80 4,528.44 4,754.86 4,992.61 ANNUAL 46,942.07 49,289.17 51,753.63 54,341.31 57,058.38 59,911.30 Maintenance Worker II 102 G / NE HOURLY 24.15 25.36 26.62 27.95 29.35 30.82 Office Specialist G / NE BI-WEEKLY 1,931.85 2,028.44 2,129.86 2,236.35 2,348.17 2,465.58 Library Assistant II G / NE MONTHLY 4,185.67 4,394.95 4,614.70 4,845.43 5,087.71 5,342.09 ANNUAL 50,228.01 52,739.41 55,376.38 58,145.20 61,052.46 64,105.09 Senior Office Specialist 103 G / NE HOURLY 25.84 27.13 28.49 29.91 31.41 32.98 Library Technician G / NE BI-WEEKLY 2,067.08 2,170.43 2,278.95 2,392.90 2,512.54 2,638.17 MONTHLY 4,478.66 4,702.60 4,937.73 5,184.61 5,443.84 5,716.04 ANNUAL 53,743.97 56,431.17 59,252.73 62,215.37 65,326.14 68,592.44 Accounting Specialist 104 G / NE HOURLY 27.91 29.30 30.77 32.30 33.92 35.62 Permit Technician G / NE BI-WEEKLY 2,232.44 2,344.06 2,461.27 2,584.33 2,713.55 2,849.22 Senior Library Technician G / E MONTHLY 4,836.96 5,078.81 5,332.75 5,599.38 5,879.35 6,173.32 Facilities Maintenance Technician G / NE ANNUAL 58,043.49 60,945.67 63,992.95 67,192.60 70,552.23 74,079.84 Administrative Assistant 105 G / NE HOURLY 30.14 31.64 33.23 34.89 36.63 38.46 Administrative Assistant, Confidential C / NE BI-WEEKLY 2,411.04 2,531.59 2,658.17 2,791.08 2,930.63 3,077.16 Lead Maintenance Worker G / NE MONTHLY 5,223.91 5,485.11 5,759.37 6,047.33 6,349.70 6,667.19 Librarian I M / NE ANNUAL 62,686.97 65,821.32 69,112.39 72,568.00 76,196.41 80,006.23 Assistant Engineering Technician G / NE
Public Works Supervisor 106 M / NE HOURLY 32.55 34.18 35.89 37.68 39.56 41.54 Librarian II M / NE BI-WEEKLY 2,603.92 2,734.12 2,870.82 3,014.36 3,165.08 3,323.34 Associate Engineering Technician G / NE MONTHLY 5,641.83 5,923.92 6,220.11 6,531.12 6,857.68 7,200.56 ANNUAL 67,701.93 71,087.03 74,641.38 78,373.45 82,292.12 86,406.72 Assistant Planner 107 G / NE HOURLY 35.15 36.91 38.76 40.69 42.73 44.87 Legal Office Assistant C / NE BI-WEEKLY 2,812.23 2,952.85 3,100.49 3,255.51 3,418.29 3,589.20 Management Assistant G / NE MONTHLY 6,093.17 6,397.83 6,717.72 7,053.61 7,406.29 7,776.61 Management Assistant, Confidential C / NE ANNUAL 73,118.08 76,773.99 80,612.69 84,643.32 88,875.49 93,319.26 Senior Engineering Technician G / NE
Planning Commission Clerk G / NE
Public Records Specialist G / NE
Accountant 108 G / NE HOURLY 37.97 39.86 41.86 43.95 46.15 48.45 Accountant, Confidential C/ NE BI-WEEKLY 3,037.21 3,189.07 3,348.53 3,515.95 3,691.75 3,876.34 Budget Analyst C / NE MONTHLY 6,580.63 6,909.66 7,255.14 7,617.90 7,998.79 8,398.73 Code Compliance Officer G / NE ANNUAL 78,967.53 82,915.91 87,061.70 91,414.79 95,985.53 100,784.80 Deputy City Clerk M / E
Executive Assistant C / E
Facilities & Fleet Coordinator G / NE
Human Resources Technician C / NE
Public Works Inspector G / NE
Assistant Engineer* 109 G / NE HOURLY 41.00 43.05 45.21 47.47 49.84 52.33 Emergency Services Coordinator G / E BI-WEEKLY 3,280.19 3,444.20 3,616.41 3,797.23 3,987.09 4,186.45 Human Resources Analyst C / E MONTHLY 7,107.08 7,462.43 7,835.55 8,227.33 8,638.70 9,070.63 Human Resources Analyst/DEI Officer C / E ANNUAL 85,284.93 89,549.18 94,026.64 98,727.97 103,664.37 108,847.59 Management Analyst M / E
Management Analyst, Confidential C / E
Environmental Services Specialist M / NE
Recreation Supervisor M / E
Associate Planner 110 G / NE HOURLY 44.28 46.50 48.82 51.26 53.83 56.52 BI-WEEKLY 3,542.60 3,719.74 3,905.72 4,101.01 4,306.06 4,521.36 MONTHLY 7,675.64 8,059.43 8,462.40 8,885.52 9,329.79 9,796.28 ANNUAL 92,107.73 96,713.11 101,548.77 106,626.21 111,957.52 117,555.39 Associate Engineer** 111 G / NE HOURLY 47.83 50.22 52.73 55.36 58.13 61.04 Supervising Librarian M / E BI-WEEKLY 3,826.01 4,017.31 4,218.18 4,429.09 4,650.54 4,883.07 Accounting Supervisor C / E MONTHLY 8,289.70 8,704.18 9,139.39 9,596.36 10,076.18 10,579.99 ANNUAL 99,476.34 104,450.16 109,672.67 115,156.30 120,914.12 126,959.82 Salary Schedule - Page 1 Effective: December 19, 2023 50 CITY OF GOLETA, CALIFORNIA
SALARY SCHEDULE FY 2023/24 AND FY 2024/25

CLASSIFICATION GRADE CATEGORY
TITLE NO. B.U. / FLS A STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6 Senior Management Analyst 112 C / E HOURLY 51.65 54.23 56.95 59.79 62.78 65.92 Project Manager M / E BI-WEEKLY 4,132.09 4,338.70 4,555.63 4,783.42 5,022.59 5,273.72 Homelessness Services Coordinato r M / E MONTHLY 8,952.87 9,400.51 9,870.54 10,364.07 10,882.27 11,426.38 Senior Planner M / E ANNUAL 107,434.45 112,806.18 118,446.48 124,368.81 130,587.25 137,116.61 Senior Housing Analyst M / E
Accounting Manager 113 MM / E HOURLY 56.30 59.11 62.07 65.17 68.43 71.85 Community Relations Manager MM / E BI-WEEKLY 4,503.98 4,729.18 4,965.64 5,213.92 5,474.62 5,748.35 HR / Risk Manager MM / E MONTHLY 9,758.63 10,246.56 10,758.89 11,296.83 11,861.68 12,454.76 Assistant to the City Manager MM / E ANNUAL 117,103.55 122,958.73 129,106.67 135,562.00 142,340.10 149,457.11 Senior Engineer M / E
Sustainability Manager MM / E
Public Works Business and Administration Manager MM / E Deputy City Attorney 114 C / E HOURLY 61.37 64.44 67.66 71.04 74.59 78.32 Supervising Senior Planner M / E BI-WEEKLY 4,909.34 5,154.81 5,412.55 5,683.18 5,967.33 6,265.70 Parks and Recreation Manager MM / E MONTHLY 10,636.91 11,168.75 11,727.19 12,313.55 12,929.23 13,575.69 Environmental Services Manager MM / E ANNUAL 127,642.87 134,025.02 140,726.27 147,762.58 155,150.71 162,908.25 Planning Manager 115 MM / E HOURLY 66.89 70.23 73.75 77.43 81.30 85.37 Principal Civil Engineer / Engineering Manager MM / E BI-WEEKLY 5,351.18 5,618.74 5,899.68 6,194.66 6,504.40 6,829.61 Public Works Manager MM / E MONTHLY 11,594.23 12,173.94 12,782.64 13,421.77 14,092.86 14,797.50 Senior Project Engineer - grandfathered class M / E ANNUAL 139,130.73 146,087.27 153,391.63 161,061.21 169,114.27 177,569.99 Parks and Open Space Manager MM / E
City Librarian (Library Director) MM / E
CIP Manager M/M / E
Assistant Public Works Director 116 MM / E HOURLY 72.91 76.56 80.38 84.40 88.62 93.05 City Clerk E / E BI-WEEKLY 5,832.79 6,124.43 6,430.65 6,752.18 7,089.79 7,444.28 MONTHLY 12,637.71 13,269.59 13,933.07 14,629.73 15,361.21 16,129.27 ANNUAL 151,652.50 159,235.12 167,196.88 175,556.72 184,334.56 193,551.29 Assistant City Attorney 117 E / E HOURLY 79.47 83.45 87.62 92.00 96.60 101.43 Finance Director E / E BI-WEEKLY 6,357.74 6,675.63 7,009.41 7,359.88 7,727.87 8,114.27 Neighborhood Services Director E / E MONTHLY 13,775.10 14,463.86 15,187.05 15,946.40 16,743.72 17,580.91 General Services Director E / E ANNUAL 165,301.22 173,566.28 182,244.60 191,356.83 200,924.67 210,970.90 Public Works Director*** 118 E / E HOURLY 86.62 90.96 95.50 100.28 105.29 110.56 Planning & Environmental Review Director1
E / E BI-WEEKLY 6,929.94 7,276.43 7,640.25 8,022.27 8,423.38 8,844.55 MONTHLY 15,014.86 15,765.60 16,553.88 17,381.58 18,250.66 19,163.19 ANNUAL 180,178.33 189,187.25 198,646.61 208,578.94 219,007.89 229,958.28 119 E / E HOURLY 90.96 95.50 100.28 105.29 110.56 116.08 BI-WEEKLY 7,276.43 7,640.25 8,022.27 8,423.38 8,844.55 9,286.78 MONTHLY 15,765.60 16,553.88 17,381.58 18,250.66 19,163.19 20,121.35 ANNUAL 189,187.25 198,646.61 208,578.94 219,007.89 229,958.28 241,456.20 Assistant City Manager 120 E / E HOURLY 98.87 103.81 109.00 114.45 120.18 126.18 BI-WEEKLY 7,909.48 8,304.96 8,720.20 9,156.21 9,614.03 10,094.73 MONTHLY 17,137.21 17,994.07 18,893.78 19,838.46 20,830.39 21,871.91 ANNUAL 205,646.54 215,928.87 226,725.31 238,061.58 249,964.65 262,462.89 Manager Emeritus HOURL Y 128.79 (eff. 9/1/22) City Manager HOURLY 143.26
BI-WEEKLY 11,460.61
MONTHLY 24,831.32
ANNUAL 297,975.81 (eff. 9/9/23)
City Councilmember HOURLY 26.79
BI-WEEKLY 2,143.18
MONTHLY 4,643.56
ANNUAL 55,722.75 (eff. 12/2/23)
Mayor HOURLY 32.15
BI-WEEKLY 2,571.82
MONTHLY 5,572.28
ANNUAL 66,867.30 (eff. 12/2/23)
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 w ill receive a 5% pay differential at each step. ***If also serving as City Engineer, this position w ill receive a 5% pay differential at each step.

Category 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, depending on assignment
Document History: Revised August 15, 2023, July 18, 2023, June 20, 2023, June 6, 2023, 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: December 19, 2023 51 ATTACHMENT 6:

Resolution Amending the Wage Schedule for Hourly
Employees for Fiscal Year 2023/24
52 RESOLUTION NO. 23-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

GOLETA, CALIFORNIA, AMENDING THE WAGE SCHEDULE

FOR HOURLY EMPLOYEES AND INTERN ASSIGNMENTS
EFFECTIVE JANUARY 1, 2024

WHEREAS, the City of Goleta has had a long -standing paid internship program in the non-classified service providing local students with the opportunity for on-the-job experience and training in public service; and

WHEREAS, the City hires certain short-hour part-time employees to work on an hourly basis as extra help at less than half time in several different departments; and

WHEREAS, the City wished to establish a regular and transparent method for Council to approve and amend wage schedules and benefits related to these hourly employees and interns; and

WHEREAS, on June 20, 20 23, Council adopted Resolution No. 23-36 entitled, “A Resolution of the City Council of the City Council of the City of Goleta, California, Adopting the Wage Schedule for Hourly Employees and Intern Assignments for Fiscal Year 2023-24”; and

WHEREAS, the City Council has subsequently amended the Wage Schedule for Hourly and Intern Assignments contained therein from time to time; and

WHEREAS, Council now wishes to amend the Wage Schedule for Hourly and Intern Assignments to include additional wage adjustments;

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNC IL OF
THE CITY OF GOLETA, AS FOLLOWS:

SECTION 1.

The category of “Hourly” employment will apply to those part -time, intern, temporary, and seasonal employees in hourly classi fications i dentified herein .

Such employment may not exceed 999 hours in any July through June fiscal year without the prior written approval of the City Manager. The hourly rates contained in this Resolution shall supersede any other previously approved hourly rates for hourly and intern assignments.

SECTION 2.

Wage ranges for hourly employees and interns shall be increased as follows:

53 Resolution 0X-0X
Hourly and Intern Wage Rates

Current Schedule and Wage rates

Level Entry Maximum
Custodian, Community Center $19.00 $23.00
Event Monitor/Bldg. Attendant, Community Center $15.80 $19.80 Library Page $15.80
Department Aide $15.80 $19.80
Intern I $15.50
Intern II $16.00 $19.80
Intern III $20.80
Legal Intern I $20.80
Legal Intern II $21.80 $24.80
Principal Project Manager, Extra Help $66.89 $85.37

Effective January 1, 2024

Level Entry Maximum
Custodian, Community Center $19.50 $23.50
Event Monitor/Bldg. Attendant, Community Center $16.30 $20.30 Library Page $16.30
Department Aide $16.30 $20.30
Intern I $16.00
Intern II $16.50 $20.30
Intern III $21.30
Legal Intern I $21.30
Legal Intern II $22.30 $25.30
Principal Project Manager, Extra Help $66.89 $85.37

These rates will remain in effect until changed by the City Council.

SECTION 3.

Where no wage range exis ts, employees will be appo inted at the identified entry wage rate. Where a wage range exists, the City Manager or his/her designee may assign an employee at any wage level within the range based on qualifications and tenure.

SECTION 4.

Such employees serve in the non-classified service and will receive benefits only as required by state and federal law , or as may be subsequently established for these employees by resolution of the City Council.

SECTION 5
The City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.
54 Resolution 0X-0X
Hourly and Intern Wage Rates

PASSED, APPROVED AND ADOPTED this __ day of _____ 2023.

__________________________

PAULA PEROTTE
MAYOR

ATTEST: APPROVED AS TO FORM:

_________________________ __________________________
DEBORAH S. LOPEZ MEGAN GARIBALDI

CITY CLERK CITY ATTORNEY

55 Resolution 0X-0X
Hourly and Intern Wage Rates

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 forego ing Resolution No. 23-__ was duly adopted by the City Council of the City of Goleta at a regular meeting held on the ___ day of ______, 2023 by the following vote of the Council:

AYES:

NOES:

ABSENT:

(SEAL)

_________________________
DEBORAH S. LOPEZ

CITY CLERK

56