Goleta City Council
March 5, 2024

Agenda Item A.3

CPMS CONSENT CALENDAR
Meeting Date: March 5, 2024
TO: Mayor and Councilmembers
SUBMITTED BY: Luke Rioux, Finance Director
PREPARED BY: Tony Gonzalez, Accounting Manager
Shawna Stokes, Budget Analyst
SUBJECT: Fiscal Year 2023/24 Second Quarter Financial Review RECOMMENDATION:

A. Adopt Resolution No. 24-__ 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;” and
B
. Adopted Resolution No. 24-_entitled, “A Resolution of the City Council of Goleta, California, Amending the Wage Schedule for Hourly Employees and Intern Assignments Effective February 24, 2024.”
BACKGROUND:

This report provides a financial update on the City’s preliminary actual revenue and expenditure activity through the second quarter of the Fiscal Year (FY) 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 and amended on June 25, 2024 (Mid-Cycle Budget). The information in this report is preliminary and provides a review of the revenue and expenditure activity from July 1 through December 31, 2023, and other relevant financial information. Additionally, this report recommends various adjustments to the adopted budget.

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

1. Revenues and expenditures are recorded during the 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.
1 Meeting Date: March 5, 2024

2. The receipt of revenues varies accord ing to the source of funding, so the December totals may not represent three months of revenues in many categories.

For example, “Traditional” Property Tax payments are normally received as follows: 55% in December, 41% in April, and 4% in June.

3. Expenditures for salaries and some operating costs may be disbursed evenly on a month-to-month basis; however, there are some expenditure line items whereby funds are released or encumbered at the start of the new fiscal year. In addition, expenditures for Liability Insurance, Workers Compensation, and Debt 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
FY 2023/24 Adopted Budget Recap
The FY 2023/24 Adopted Budget was approved on June 20, 2023, with total expenditures at $46.46 million. The adopted budget included adjusting revenues to capture the new transaction and use tax that went into effect on January 1, 2024. The adopted 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 projects.

FY 2023/24 Current Budget Recap and Recommended Amendments The FY 2023/24 Current Budget with recommended amendments has total expenditures at $65.99 million, a net increase of $19.5 million when compared to the adopted budget.

This $19.5 million increase includes the following:
 Carryover budget of $12.5 million (supported by the fund balance of the General Fund), which was detailed in the Q1 Financial Report taken to City Council on December 19, 2023.

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$ 43,332,722$ 663,700$ 43,996,422$ Operating Expenditures 36,998,432$ 44,635,898$ 47,698,228$ (150,000)$ 47,548,228$ Capital Expenditures 1,144,183$ 1,825,472$ 18,289,745$ 480,000$ 18,769,745$ Total Expenditures 38,142,615$ 46,461,370$ 65,987,973$ 330,000$ 66,317,973$ Net Change to Fund Balance 214,750$ (4,347,461)$ (22,655,251)$ 333,700$ (22,321,551)$ Beginning Fund Balance 39,268,940$ 39,369,258$ 39,369,258$ 39,369,258$ Ending Fund Balance 39,483,690$ 35,021,797$ 16,714,006$ 333,700$ 17,047,706$ 2 Meeting Date: March 5, 2024

 New appropriations of $7 million authorized by the City Council since July 1, 2023.

The City Council has approved various new expenditure budget appropriations totaling approximately $7 million. Of the $7 million, $6.6 million was programmed for Project Connect. Other new appropriations include additional funding needed for the Library Facilities Improvement Program , HVAC Equipment, and Services, Ellwood Beach Drive Draining Repair project, and the Goleta Train Depot.

FY 2023/24 Q2 – General Fund Recommended Amendments Summary:

Staff is recommending various budget adjustments this quarter, which include an increase of $663,700 to revenues and an increase of $ 330,000 to expenditures. The budget also included increasing expenditures related to the two new part -time positions (a Management Analyst and a Recreation Technician) and new one-time funds for capital.

These adjustments are summarized below and further described in the “General Fund – Revenue Analysis” and “General Fund – Expenditure – Analysis” sections below:
 Staff recommends a net increase of $663,700 in revenues, which includes:
o $305,000 increase to Property Taxes related to RDA pass-through. o $8,700 increase to Other Licenses and Permits related to STR license fees. o $350,000 increase in Interest Revenue related to investment income realized.
 Staff recommends a net increase of $ 330,000 in expenditures , which includes cleanup adjustments related to Project Connect, budget transfers for Evergreen Park Drainage Repair and Library Equipment, and fair share costs associated with a future Storke Road Widening Project.

Attachment 1 provides the General Fund Statement of Revenues & Expenditures, which summarizes the major revenue and expenditure categories by department.

Recommended Personnel Updates:

In review and discussion with Finance, HR, and City Manager’s Office, staff recommends various personnel updates outside the annual normal budget process due to the critical support needed and review of evaluating current duties and responsibilities of staff positions. Personnel updates include the following and are further described below:
 Adding a Part-Time (0.5 FTE) Management Analyst to Public Works Department - Environmental Services
 Adding a Part-Time (0.5 FTE) Recreation Technician to Neighborhood Services - Community Center
 Amending the hourly salary schedule to add an “Executive – Extra Help Retired Annuitant” position.

New Personnel – Public Works – Environmental Services Division During the adoption of the budget on June 20, 2023, the City Council directed staff to evaluate a new part -time or full -time position. The work assignments for the position 3 Meeting Date: March 5, 2024

would emphasize meeting the goals of the Creeks and Watershed Management Plan.

The direction included assigning the new position to the Parks and Open Space Division of Public Works. However, after evaluating Division responsibilities and workload, Public Works is recommending the addition of a part-time position to the Environmental Services Division, as discussed during the Creeks and Watershed Management Program update on February 6, 2024.

The proposed part-time Management Analyst is estimated at $16,250 in current FY 23/24 (assuming the position is filled by the last three months of the fiscal year) and an annual ongoing cost of approximately $65,000. No new appropriation is needed for this position in the current fiscal year due to vacancy salary savings available. Future budgets will be adjusted accordingly.

New Personnel – Neighborhood Services – Community Center On February 20, 2024 , the City Council received a report on Senior Programs at the Goleta Community Center , authorized direct senior programming by city staff, and approved a job classification for a part-time Recreation Technician position (Grade 102).

The part-time Recreation Technician is estimated at $ 15,000 in current FY 23/24 and at an annual ongoing cost of approximately $36,700. No new appropriation is needed for this position in the current fiscal year due to the $30,000 budgeted for Senior Center services.

Wage Schedule for Hourly Employees and Intern Assignment Updates On July 18, 2023, the City Council approved the temporary appointment of Dian e Satchwell as Interim Library Director during recruitment for a permanent appointment.

The City has concluded recruitment and appointed Elizabeth Saucedo as the new City Librarian (Library Director) and will officially assume the position on February 24, 2024.

During this transition phase, s taff recommends transferring Ms. Satchwell to an “Executive - Extra Help Retired Annuitant” position at less than 960 hours per fiscal year.

Ms. Satchwell will lead the Library Strategic Plan development effort and will continue to support the Neighborhood Services Director in training the new City Librarian in their new role. Due to the timing of this report, staff is recommending the extra help position and wage schedule be amended effective February 24, 202 4. Ms. Satchwell’s contract will simultaneously be terminated as Interim Library Director and transferred to the “Executive - Extra Help Retired Annuitant” position. Under Government Code Section 21224, the City may appoint retired annuitants to perform work of “limited duration,” only work less than 960 hours per fiscal year, and pay r ate set within the salary schedule, with no other compensation or benefits. The pay rate is recommended to stay consistent under the previous appointment as the Interim Library Director. The extra help position is estimated at an annual ongoing cost of approximately $89,000. No new appropriation is needed in the current fiscal year due to sufficient salary savings. It is anti cipated the extra help position will conclude at the end of September 2024.

The wage schedule for hourly employees and intern assignments was last updated on December 19, 202 3, in which City Council authorized amendments to conform with 4 Meeting Date: March 5, 2024

California’s minimum wage increase, along with adjusting other rates to maintain the range between the lower and higher levels. The changes are summarized in the table below to include the “Executive – Extra Help Retired Annuitant” position:

Table 2 – Wage Schedule for Hourly and Intern Assignments Current
1/1/2024
Proposed
2/24/2024
Level Entry Entry Entry Maximum
Custodian, Community Center $19.50 $23.50 $19.50 $23.50 Event Monitor/Bldg. Attendant, Community Center $16.30 $20.30 $16.30 $20.30 Library Page $16.30 $16.30
Department Aide $16.30 $20.30 $16.30 $20.30
Intern I $16.00 $16.00
Intern II $16.50 $20.30 $16.50 $20.30
Intern III $21.30 $21.30
Legal Intern I $21.30 $25.30 $21.30
Legal Intern II $22.30 $25.30 $22.30 $25.30
Principal Project Manager - Extra Help Retired Annuitant $66.89 $85.37 $66.89 $85.37 Executive – Extra Help Retired Annuitant $72.91 $93.05
The resolution for adopting the Wage Schedule for Hourly and Intern Assignments 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, 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 second 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: March 5, 2024

Table 3 – General Fund FY 2023/24 Revenues through Q2 (December 31) Property Tax
Property tax is the second largest revenue source for the City as it accounts for 21.1% 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.

Total property tax revenues anticipated for the fiscal year are estimated at $ 9.1 million.

When compared to the prior year's quarter actuals, a decrease of 5.8% is currently experienced in this category due to a decrease in Documentary Transfer Tax revenues received through the quarter. Due to the high-interest rate environment and low inventory, the Documentary Transfer Tax reve nue decrease was anticipated during budget adoption. However, based on updated property tax reports, staff is recommending an increase of $305,000 related to the RDA pass-through payments, for a total of $650,000 expected by the end of the fiscal year. This increase is primarily related to the bond refunding of the former RDA successor agency bonds.

Sales Tax
Sales tax collections are projected to be the third largest revenue source for the City at $8.7 million and account for 2 0.1% of total General Fund revenues. Sales tax is considered one of the most volatile revenue sources, given the dependency on consumer behavior and business activity. The City does not receive its full 1% sales tax (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.

Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget Qtr YTD Actuals
%
Realized
Qtr YTD
% Chg
Property Taxes 9,332,590 2,467,978 9,123,714 2,324,476 25.5% -5.8% Sales Taxes 8,726,058 3,290,722 8,702,900 3,205,205 36.8% -2.6% Transaction and Use Tax - - 5,300,000 - 0.0% -
Transient Occupancy Tax 13,884,890 5,789,817 13,400,000 5,697,030 42.5% -1.6% Cannabis Tax 1,021,742 273,470 630,000 184,236 29.2% -32.6% Franchise Fee 1,636,443 389,957 1,558,900 293,357 18.8% -24.8% License & Service Charges 2,120,862 1,108,478 2,024,100 1,228,845 60.7% 10.9% Fines & Penalties 170,039 49,273 122,000 67,335 55.2% 36.7% Interest & Rent Income 996,093 738,696 462,200 1,020,698 220.8% 38.2% Reimbursements 314,505 114,273 323,000 165,828 51.3% 45.1% Other Revenues 125,585 47,059 1,635,199 3,631 0.2% -92.3% Other Sources 28,558 10,700 50,709 12,703 25.1% 18.7%
Total Revenues 38,357,365$ 14,280,421$ 43,332,722$ 14,203,343$ 32.8% -0.5% Revenues
FY 2023/24FY 2022/23
6 Meeting Date: March 5, 2024

The City’s sales tax base is ge nerated 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 consumer goods. The businesses in this c ategory 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 ranging between 12% to 13%, and Autos and Transportation at 10%. For comparison purposes , the percentage share by the eight major industry groups for the City is shown 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 second quarter, sales tax receipts were tracking lower in comparison to the prior year's second quarter by -2.6% (or -$85,517) at approximately $3.2 million. This decrease is due to the difference in the advance payment received in December for the second quarter. In January 202 4, staff had its key sales tax meeting with our consultants HdL, and learned the city’s actual sales tax remained flat overall for the July through September period when compared to the prior year . Based on current actual sales tax data and revised estimates, the City’s sales tax is projected to reach up to $8.7 million, which is at current budget estimates . Given the level of uncertainty and volatili ty, staff is not recommending an adjustment to its current sales tax estimates.

Autos and
Transportation
10%
Building and
Construction
12%
Business and Industry
13%
Food and Drugs
6%
Fuel and Service
Stations
8%
General Consumer
Goods
20%
Restaurants and Hotels
13%
State and County Pools
18%
7 Meeting Date: March 5, 2024

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 in May 2024. Staff have been working with the CDTFA for implementation, and since the new tax will not start until January 2024. Our first advance payment for the new 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 future budget appropriation.

Transient Occupancy Tax (TOT)
The City’s TOT is projected to be the largest General Fund revenue source at 30.9% this fiscal year with a current budget estimate of $13. 4 million. TOT has historically been the largest revenue source since FY 2012/13. TOT is the most volatile and was the most impacted by the pandemic due to a decrease in overnight stays , and it has since recovered.

Based on actual receipts (cash basis) received by December 31, TOT revenues of $5.70 million were down -0.4% when compared to the same quarter in the prior year of $5 .78 million. Th ese amounts represent the timing of receipts received and processed by December 31. TOT is due within thirty days after the end of the prior month. For example, TOT collected for November is due by December 31. The $5. 70 million reflected in the report represents July through October TOT receipts.

To accurately compare and analyze performance, TOT should be reviewed on an accrual basis from July to December. Staff has prepared the following table for informational purposes to show how our TOT is performing through the end of December on an accrual basis of actual receipts received. Table 4 summarizes TOT revenues by month compared to the same months in prior years.

Table 4 – TOT Revenues for the First Six Months of FY 2023/24 (Accrual Basis) Since February 2023 of last year, TOT revenues have declined 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 accr ual basis, for the first six Month
2018/19
Actuals
2019/20
Actuals
2020/21
Actuals
2021/22
Actuals
2022/23
Actuals
2023/24
Actuals
$ Chg from
Prior Year
% Chg from
Prior Year
July 1,325,613$ 1,389,695$ 669,922$ 1,704,247$ 1,618,463$ 1,586,116$ (32,348)$ -2.0% August 1,278,046 1,365,353 894,806 1,546,744 1,524,459 1,425,737 (98,722) -6.5% September 1,010,472 1,057,156 858,289 1,322,888 1,455,445 1,359,267 (96,178) -6.6% October 904,428 1,008,713 845,369 1,130,339 1,139,646 1,212,844 73,198 6.4% November 875,203 826,170 639,146 968,997 1,049,988 1,040,140 (9,847) -0.9% December 692,371 731,050 322,282 891,069 846,705 884,200 37,495 4.4% Total 6,086,133$ 6,378,137$ 4,229,813$ 7,564,285$ 7,634,706$ 7,508,304$ (126,402)$ -1.7% 18/19 Baseline $ Change 292,004$ (1,856,320)$ 1,478,152$ 1,548,573$ 1,422,171$ 18/19 Baseline % Change 4.8% -30.5% 24.3% 25.4% 23.4%
8 Meeting Date: March 5, 2024

months, TOT revenues were at $7.5 million or down by -$126,402 or -1.7% when compared to the prior year for the same period at $7.6 million.

While an overall decline continues to remain through the end of the second quarter, it is important to note that the adopted budget for FY 2023/24 factored in declining TOT revenues at $13.4 million when compared to the 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 trending on target at approximately 42.5% of the total budget. Generally, on average, TOT for the second quarter is about 41% of total revenues. Staff will continue to monitor TOT performance closely, but currently, it is projected to meet estimates.

Short-Term Vacation Rentals (STVR)
On July 18, 2023, the City Council adopted updates to its STVR ordinance, which took effect on August 18, 2023. Staff has been working on ongoing implementation efforts with STVR hosting platforms, onboarding operators to the updated licensing process, and updating 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 the timing of collection and remittance, and should have ad ditional updates in the Q3 financial review provided in May. In the meantime, staff will continue to work with hosting platforms and operators and collecting data. Finance staff plans to collaborate with consultants to assist with ongoing education, TOT/T BID collection (including back tax collections), and reporting efforts.

Table 5 below summarizes the STVR license activity at a point in time.

Table 5 – STVR License Data
STVR License Data
(Status)
Total
(5/16/2023)
Total
(10/13/2023)
Total
12/10/2023)
Total
(2/13/2024)
Active 28 44 55 41
Pending 6 12 11 12
Inactive or Expired 36 19 42 52
Revoked, Terminated, or
Suspended 2 5 5 9
Total 72 80 113 114
Note: Terminated status can be due to violations, suspended can be due to several reasons, including code compliance finding unpermitted changes 9 Meeting Date: March 5, 2024

Approximately 24 operators have been remitting TOT. The total STVR TOT that has been collected through the July – December period is approximately $80,401, which is a 22.2% 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 into 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:

Table 6 – Current Cannabis Tax Rates
At the time of writing this report , the City of Goleta currently has 1 2 active licenses, with ten 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, the curren t $184,236 reported in Attachment 1 reflects only cannabis tax revenues received through September. At the time of preparing this report, preliminary data shows that the City has now collected approximately $ 389,000 of cannabis tax revenue related to activity through the end of December . Actual amounts through the end of December will be reported during the Q3 financial review in May 2024.

During the Q1 Financial Review, staff recommended an adjustment of cannabis business tax revenues from $1.13 million to $630,000, a decrease of approximately $500,000 or - 44%. That decrease reflected the closure of a major cannabis distributor and the ongoing volatility and uncertainty that surrounds the cannabis industry. Based on preliminary data, staff anticipates reaching its revised estimate of $630,000. Staff will continue to evaluate 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: March 5, 2024

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

Table 7 – Cannabis Business License Application Summary Currently, there are no pending applicants that the staff is aware of . Staff has been working with cannabis operators through the annual renewal process since early January.

In addition, staff has been working with cannabis operators on the updated ordinance changes the City Council adopted on December 5, 2023, that go into effect in January.

As a recap, this ordinance changed 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 application 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 g eneral 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.
# Status Business Application Name Location Primary License Type Other Uses or Notes Paying Tax? 1 Approved CalGreen
(Legal Non-Conforming)
164 Aero Camino Storefront Retail Yes
2 Approved Santa Barbara Care Center
(Legal Non-Conforming)
5814 Gaviota Street Microbusiness Storefront Retail
Cultivation
Distribution
Yes
3 Approved Organic Greens Collective
(Legal Non-Conforming)
5902 Daley Street Storefront Retail Yes
4 Approved Green Rush Alliances LLC 6332 Lindmar Ave Manufacturing Distribution Yes 5 Approved Greenbridge Patient Collective 5940 Matthews St Microbusiness Distribution Manufacturing
Non-Storefront Retail (Delivery)
Yes
6 Approved Twisted Roots, Inc
(previously Sublime Processing, LLC)
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 only No 11 Approved Hollister Distribution, Inc. 5631 Calle Real Storefront Retail License issued, not operating yet
No
12 Approved Megan's Organic Market 5999 Hollister Storefront Retail License issued Yes 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 Went under receivership. No longer operating
No
15 No longer
operating
HERBL 839 Ward Drive Distribution Went under receivership. No longer operating
No
16 No longer
operating
HERBL 749 Ward Drive Distribution Went under receivership. No longer operating
No
11 Meeting Date: March 5, 2024

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

Electric and Gas providers make annual payments in April. The Cable provider is on a quarterly payment plan, while Solid Waste fees are collected monthl y. Total franchise fees collected by the end of the second quarter were $293,357 or 18.8% of the budget, which is on track with historical amounts.

Licenses and Service Charges
This revenue category reflects t he user fees and charges related 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 antici pated activity for FY 202 3/24. Table 8 summarizes the primary revenue accounts within the Licenses and Service Charges category.

Table 8 – Licenses and Service Charges Summary
Through the end of the second quarter, revenues were at $1.2 million and are tracking as expected against the current budget of $2.0 million at 60.7%. Compared to the same period in the previous year, overall revenues are up by 10.9%, primarily due to building permit activity and plan check fees. Currently, staff is recommending a $8,700 increase to Other Licenses and Charges to adjust for actual short-term rental license activity.

Fines and Penalties
The City collects various fines and penalties for traffic, parking, towing, and lost item fees related to the library. Overall receipts of $ 67,335 were 55.2% of budget estimates of $122,000. Compared to the same period last year, overall revenues are up by 36.7%.

Staff will continue to monitor activity levels.

Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget

QTR YTD
Actuals
%
Realized
Qtr YTD
% Chg
Legal Deposits Earned 7,300 6,072 1,000 - 0.0% -100.0%
Planning Fees 117,807 71,137 120,000 62,188 51.8% -12.6% Planning Deposits Earned 329,810 105,760 268,500 127,914 47.6% 20.9% Building Permits 456,122 270,978 550,000 335,200 60.9% 23.7% Public Works Deposits Earned 32,733 16,179 62,300 9,169 14.7% -43.3% PW/Engineering Fees 98,905 48,280 107,400 37,864 35.3% -21.6% Solid Waste Roll Off Fees 26,455 13,780 30,000 10,803 36.0% -21.6% Business License 539,876 237,941 466,500 251,262 53.9% 5.6% Plan Check Fees 397,352 243,880 300,000 286,291 95.4% 17.4% Other Licenses & Charges 114,501 94,470 118,400 108,154 91.3% 14.5% TOTAL 2,120,862$ 1,108,478$ 2,024,100$ 1,228,845$ 60.7% 10.9% Licenses and Service
Charges
FY 2022/23 FY 2023/24
12 Meeting Date: March 5, 2024

Interest and Rent Income

Interest and rent income accounts for rental income from property owned by the City and investment earnings generated from the City’s investment program. Through the end of the second quarter, interest and rent income of $1.02 million were at 220.8% of the total budget. Compared to the prior year for the same quarter, revenues were up 38.2%. This increase is largely due to a fair market value (FMV) adjustment of $519,117 applied to the City’s investment program as required by the Governmental Accounting Sta ndards Board (GASB) and reflects an FMV amount of unrealized gains and losses. When considering only actual realized interest earnings, total revenues are at $438,022 or 125% of budget projections. This increase is due to the current interest rate environment. The City’s interest earnings are forecasted to gradually increase , as short -term and liquid investments like local government investment pools and money market funds tend to follow the Federal Funds Rate very closely. The Federal Open Mar ket Committee (FOMC) held its most recent meeting on January 30-31, 2024, and decided to hold the Federal Funds Rate steady at a range between 5.25% - 5.50%. This was the fourth consecutive meeting where the FOMC elected to keep the rate unchanged. The FOMC signaled that the committee is unlikely to rai se the Federal Funds Rate further unless inflation starts to rise again . The next FOMC meeting will be on March 19 -20, 2024.

Currently, staff recommends a $3 50,000 increase only to recognize actual interest earnings.

Reimbursements

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

Additionally, it includes claim reimbursements or other one -time miscellaneous reimbursements. Staff that work directly on projects or programs supported by special revenue funds can charge staff time against the CIP project budgets supported by special revenue funds (if eligible) and reimburse the General Fund. The overall amounts vary year to year, depending on the use of contract engineering services. Contract engineering services are paid for directly from the CIP project budgets supported by the special revenue funds and, therefore, do not require payments from the General Fund. The revenues received through the end of the quarter totaled $165,828 and were 51.3% of the total budgeted amount of $32 3,000. In comparison to the prior year for the same quarter, revenues increased by 45.1% or $51,556 due to an increase in shared costs and admin fees recognized in the second quarter.

Other Revenues

This category accounts for all other remaining General Fund revenue amounts , such as Motor Vehicle License Late Fees (MVLF), one -time donations, and other one -time miscellaneous revenues. Revenues were at $3,631 by the end of the quarter or approximately .2% of the total budgeted amount of $1.6 million. In comparison to the prior year for the same quarter, revenues decreased by -92.3%. This decrease in revenue 13 Meeting Date: March 5, 2024

activity is primarily due to library donations being reflected directly in the Goleta Library Fund (Fund 215) and the timing of when revenues are expected to be received this fiscal year.

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 the sale of securities or cash received from loans or when bonds are issued. City staff primarily utilize this category to account for funds transfer red in for staff time spent administering the Community Development Block Grants (CDBG) program. Other sources received throughout the quarter were at 25.1% or $12,703 of the total budget amount of $50,709.

General Fund Expenditure Analysis:

The General Fund expenditures budget is currently at $ 66 million. Total expenditures through the second quarter should be about 50% of the budget, assuming the timing of expenditures is consistent throughout the year. By the end of the second quarter, total expenditures of $17 million were at 25.8% of the total budget. Compared to the prior year for the same quarter, expenditures were up 9.7%. This is primarily due to the timing of payments made for public safety, additional one-time payments made related to projects, and other expenditures related to staffing levels. Staff have reviewed their budgets and determined various unanticipated costs experienced in the second quarter and savings in others.

Table 9 summarizes the General Fund expenditure budget activity by department, which is followed by a brief discussion of the key expenditure variances and recommended adjustments.

Table 9 - General Fund FY 2023/24 Expenditures through Q2 (December 31)

All departments were within range (at or below 50%) of their overall allocated budgets as of December 31, 202 3. Provided in Attachment 2 of this report is a “Budget to Actuals” comparison of the Department’s divisions and programs.

Prior Year
Year End Actuals
Qtr YTD
Actuals
Current
Budget

QTR YTD
Actuals
%
Realized
Qtr YTD
% Chg
General Government 6,090,972 2,900,561 6,577,740 2,874,391 43.7% -0.9% General Services 2,823,600 1,508,882 4,134,942 1,693,785 41.0% 12.3% Library 369,363 152,613 810,810 0 0.0% -100.0%
Finance 1,391,911 619,321 1,849,300 690,443 37.3% 11.5% Planning & Env. Review 3,717,494 1,669,563 5,247,842 1,885,152 35.9% 12.9% Public Works 9,267,171 2,497,465 14,448,363 3,650,718 25.3% 46.2% Neighborhood Services 2,340,295 1,196,730 3,045,021 1,097,530 36.0% -8.3% Public Safety 9,157,530 4,690,554 10,701,211 4,353,707 40.7% -7.2% Non-Departmental 1,840,096 16,802 883,000 23,983 2.7% 42.7% Capital Improvement Projects 1,258,615 247,259 18,289,745 725,774 4.0% 193.5% Total Expenditures 38,257,047$ 15,499,750$ 65,987,973$ 16,995,484$ 25.8% 9.7% Expenditures
FY 2023/24FY 2022/23
14 Meeting Date: March 5, 2024

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

Public Works and Capital Improvements Program (CIP)

Staff is recommending budget appropriation s of $330,000 for three CIP projects. When considering the appropriations, these funds are sourced from either the budget being reprogrammed from the operating budget , deferred CIP project, or fair share revenues .

Staff recommendations and additional details are summarized below:

 A cleanup budget appropriation of $330,000 related to City Council action taken on December 19, 2023, related to Project Connect funding for the Ekwill Street and Fowler Extension Project (Project No. 9002). This amount is related to one- time funds being reprogrammed from Measure B , previously marked for future design costs for Lake Los Carneros Bridge Replacement that will be deferred.  A budget appropriation transfer of $150,000 from the P W Street Maintenance Division (Maintenance – Concrete) to the Evergreen Park Drainage Repair Project (Project No. 9120) for urgent repairs to correct safety concerns.

General Fund - Fund Balance and Reserves:

Table 10 shows a recap of Fund Balance as of June 30, 2023, and June 30, 2024, which has been revised. The FY 2022/23 ending fund balance column 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 the policy level and adjusted to the adopted budgeted amounts. Staff have included IT Reserves.

15 Meeting Date: March 5, 2024

Table 10 – General Fund FY 2023/24 – Estimated Fund Balance and Reserves

As shown above, the revised estimated FY 2023/24 total fund balance is projected at $17 million as of June 30, 2024. This figure includes all city fund balance categories. After incorporating final carryover amounts and recommended Q 2 budget adjustments , the unassigned fund balance, which is not earmarked for any specific purpose, is projected at approximately $688,000 on 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. Most recently, $5 million was recommended for appropriation towards the Ekwill Street and Fowler Road Extensions Project.

While this reduction substantially decreases the unassigned fund balance, it’s important to note that the city continues to maintain its separate contingency reserve of $12,828,740 for emergencies or further interruptions in cash inflows.

Classification
FY 22/23
Ending Fund Balance Increase Decrease
FY 23/24
Est. Ending Fund
Balance
Q2 Pending
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 - - - IT Reserve - - 160,000 160,000 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 8,110,926 - (7,616,547) 494,379 173,700 668,079 Total Fund Balance 39,369,258 1,593,486$ (24,248,737)$ 16,714,006$ 333,700$ 17,047,706$ 16 Meeting Date: March 5, 2024

Note: The 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.

Revenue Neutrality Agreement (RNA):

The receipts and payments resulting from the RNA are not included in the budget. Under the RNA, 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 for some of the City’s major operating funds . Attachment 4 provides a CIP Expenditure Summary on a budget-to-actual basis to ensure that projects do not exceed the appropriations allocated to the project.

Other Funds:

Gas Tax Fund (Fund 201)

The state imposes sales taxes and per -gallon excise taxes on gasoline and diesel fuel.

The local portion of these allocations flows through the Highway Users Tax Account (HUTA). State law requires that these funds be used exclusively for the maintenance of the street and highway system. Gas tax revenues through the end of the quarter are at $432,259 or 46.3% of the $887,463 revenue budget amount. Budgeted expenditures are programmed at $2 million for the fiscal year. Actual expenditures were at $80,363 or 3.2% of the budget. Based on the current financial analysis of this fund, staff are recommending a net decrease of ($45,617) to gas tax revenues to align with the state’s most recent projections and recommending cleanup adjustments, reducing expenditures by ($504,382).

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 to be used exclusively for the transportation system.

SB 1 revenues through the end of the quarter are at $292,386 or 35.7% of the $792,772 17 Meeting Date: March 5, 2024

revenue budget amount Budgeted expenditures are programmed at $ 1.18 million .

Through the end of the quarter, $321,908, or 27.2% of the budget has been expended or encumbered. All budget is programmed towards the City’s pavement rehabilitation program. Based on current information, staff is recommending reducing the revenue budget appropriation of ($25,456) to align with recent state projections.

Measure A Fund (Fund 205)

The Santa Barbara County Association of Governments (SBCAG) receives a half -cent sales tax for transportation improvements in Santa Barbara County. The City of Goleta receives a portion of those fund s to use exclusively for transportation-related purposes.

Measure A revenues through the end of the quarter are at $ 1.1 million or 50.8% of the $2.2 million revenue budget amount. Budgeted expenditures are programmed at $ 6.9 million. Through the end of the quarter , $1.6 million , or 23.3% of the budget has been expended or encumbered.

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 met to review the Fiscal Year 2023/24 Second Quarter Financial Review Report on February 26, 2024.

FISCAL IMPACTS:

General Fund

Revenues are recommended for a n increase of $ 663,700, and expenditures for an increase of $330,000. The recommended budget adjustment results in a net increase of $333,700 to the total fund balance of the General Fund. After adjustments, the total ending fund balance is projected at $ 17 million, which includes an unassigned fund balance of $ 668,079. Additional details of the accounts affected by the recommended General Fund budget adjustments can be found in Exhibit A of Attachment 5.

The proposed part-time Management Analyst in Public Works – Environmental Services is estimated at an ongoing cost of approximately $ 65,000. No new appropriation is needed for this new positio n in the current fiscal year due to vacancy salary savings available.

The proposed part-time Recreation Technician in Neighborhood Services - Community Center Program is estimated at an ongoing cost of approximately $ 36,700. No new appropriation is needed for this new position in the current fiscal year due to the senior programs' budget availability that can cover the current year's costs. 18 Meeting Date: March 5, 2024

The proposed part -time “Executive - Extra Help Retired Annuitant” position in Goleta Library is estimated at an ongoing cost of approximately $89,000. No new appropriation is needed in the current fiscal year due to vacancy salary savings available.

If the Council approves the recommended personnel changes, total FTEs will increase by

1.0 FTE from 120.525 to 121.525. The proposed Schedule of Authorized Positions can be seen in Exhibit B of Attachment 5. The proposed Wage Schedule for Hourly Positions and Intern Assignments can be seen in Attachment 6.

Other Funds
Recommended amendments to Other Special Revenue Funds that were described above can be found in detail in Attachment 5 - Exhibit A.

Staff is recommending the Council adopt the attached resolutions (Attachment 5 and 6) 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 a committed fund balance that is pooled all together with the General Fund. When pooled all together, the City’s cash position has been on December 30th was approximately $66 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.

LEGAL REVIEW BY: Megan Garibaldi, City Attorney
APPROVED BY: Robert Nisbet, 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
19 Meeting Date: March 5, 2024

5. Resolution No. 24-__ 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. 24-_entitled, “A Resolution of the City Council of Goleta, California, Amending the Wage Schedule for Hourly Employees and Intern Assignments Effective February 24, 2024.”
20 ATTACHMENT 1:

General Fund Statement of Revenue and Expenditures
Budget to Actual Comparison
21 Attachment 1
Property Taxes 9,015,100 108,614 9,123,714 2,324,476 25% 305,000 9,428,714 Sales T
axes 8,702,900 -
8,702,900 3,205,205 37% - 8,702,900 T
ransaction and Use Tax 5,300,000 -
5,300,000 - 0% - 5,300,000
T
ransient Occupancy Tax 13,400,000 -
13,400,000 5,697,030 43% -
13,400,000
Cannabis Tax 1,130,000 (500,000) 630,000 184,236 29% - 630,000 Franchise Fee 1,558,900 -
1,558,900 293,357 19% - 1,558,900
License & Serv
ice Charges 2,014,100 10,000 2,024,100 1,228,845 61% 8,700 2,032,800 Fines & Penalties 122,000 - 122,000 67,335 55% - 122,000 Interest & Rent Incom
e 462,200 - 462,200 1,020,698 221% 350,000 812,200 Reim
bursements 323,000 - 323,000 165,828 51% - 323,000 Other Rev
enues 35,000 1,600,199 1,635,199 3,631 0% - 1,635,199 Other Sources 50,709 - 50,709 12,703 25% - 50,709
Total Rev
enues 42,113,909 1,218,813 43,332,722 14,203,343 33% 663,700 43,996,422 General Gov
ernment 6,446,052 131,688 6,577,740 2,874,391 44% - 6,577,740 General Serv
ices 3,526,500 608,442 4,134,942 1,693,785 41% - 4,134,942 Library 810,810 - 810,810 0 0% - 810,810
Finance 1,849,300 -
1,849,300 690,443 37% - 1,849,300
Planning & Env
. Review 4,895,200 352,642 5,247,842 1,885,152 36% - 5,247,842 Public W
orks 12,711,500 1,736,863 14,448,363 3,650,718 25% (150,000) 14,298,363 Neighborhood Services 2,981,100 63,921 3,045,021
1,097,530 36% - 3,045,021
Public Saf
ety 10,542,436 158,775 10,701,211 4,353,707 41% - 10,701,211
Non-Departmental 873,000 10,000 883,000 23,983 3% - 883,000 Capital Im
provement Projects 1,825,472 16,464,273 18,289,745 725,774 4% 480,000 18,769,745 Total Expenditures 46,461,370 19,526,603 65,987,973 16,995,484 26% 330,000 66,317,973 Net Change in Fund Balance (4,347,461) (18,307,790) (22,655,251.2) (2,792,140) 333,700 (22,321,551) Beginning Fund Balance 39,369,258 39,369,258 39,369,258 39,369,258 Ending Fund Balance 35,021,797 16,714,006 36,577,117 17,047,706 A
mended BudgetExpenditures % of BudgetOriginal Budget Prior Revisions Current Budget 12/31/2023 Actuals
Recommended
Revisions
General Fund Statement of Revenue and Expenditures
City of Goleta
Amended BudgetRecommended
Rev isionsOriginal Budget Prior Revisions Current Budget 12/31/2023 Actuals % of Budget
Budget to Actual Comparison
For the Quarter Ended December 31, 2023
Revenues

22 ATTACHMENT 2:

General Fund Interim Statements by Department and Program Budget to Actual Comparison
23 City of Goleta
General Fund Interim Statement of Revenues and Expenditures by Department and Program Budget to Actual Comparison
For the Quarter Ended December 31, 2023
Attachment 2
Annual
"Current"
Budget

QTR YTD
Actuals
Remaining
Balance
Percent
Received
Prior Year

QTR YTD
Actuals
Taxes
Property Taxes 9,123,714 2,324,476 6,799,238 25.5% 2,467,978 Sales Taxes 8,702,900 3,205,205 5,497,695 36.8% 3,290,722 Transaction and Use Tax 5,300,000 - 5,300,000 0.0% - Transient Occupancy Tax 13,400,000 5,697,030 7,702,970 42.5% 5,789,817 Cannabis Tax 630,000 184,236 445,764 29.2% 273,470
F
ranchise Fee 1,558,900 293,357 1,265,543 18.8% 389,957 To
tal 38,715,514 11,704,304 27,011,210 30.2% 12,211,944 Licenses & Service Charges
Legal Deposits Earned 1,000 - 1,000 0.0% 6,072
Planning F
ees 120,000 62,188 57,812 51.8% 71,137
Planning Depos
its Earned 268,500 127,914 140,586 47.6% 105,760
Building Per
mits 550,000 335,200 214,800 60.9% 270,978
Public
Works Deposits Earned 62,300 9,169 53,131 14.7% 16,179
PW
/Engineering Fees 107,400 37,864 69,537 35.3% 48,280
Solid W
aste Roll Off Fees 30,000 10,803 19,197 36.0% 13,780
Bus
iness License 466,500 251,262 215,238 53.9% 237,941
Plan Chec
k Fees 300,000 286,291 13,709 95.4% 243,880
O
ther Licenses & Charges 118,400 108,154 10,246 91.3% 94,470 To
tal 2,024,100 1,228,845 795,255 60.7% 1,108,478 Fine
s and Forfeitures
Fines & Penalties 122,000 67,335 54,665 55.2% 49,273
To
tal 122,000 67,335 54,665 55.2% 49,273
Inv
estment Income
Interest & Rent Income 462,200 1,020,698 (
558,498) 220.8% 738,696
To
tal 462,200 1,020,698 (
558,498) 220.8% 738,696
Reimb
ursements
Reimbursements 323,000 165,828 157,172 51.3% 114,273
Tota
l 323,000 165,828 157,172 51.3% 114,273
Othe
r Revenues
Other Revenues 1,635,199 3,631 1,631,568 0.2% 47,059 To
tal 1,635,199 3,631 1,631,568 0.2% 47,059 Othe
r Financing Sources
Transfers In 50,709 12,703 38,006 25.1% 10,700
To
tal 50,709 12,703 38,006 25.1% 10,700
TOTA
L REVENUES 43,332,722 14,203,343 29,129,379 32.8% 14,280,421

24 City of Goleta
General Fund Interim Statement of Revenues and Expenditures by Department and Program Budget to Actual Comparison
For the Quarter Ended December 31, 2023
Attachment 2
Annual
"Current"
Budget

QTR YTD
Actuals Encumbrances Totals
Remaining
Balance
%YTD Expended
w/ Encumbr
General Government
City Council 454,290 203,099 - 203,099 251,191 44.7% City Manager 2,160,050 793,969 370,714 1,164,683 995,367 53.9% City Clerk 736,200 335,548 29,864 365,412 370,788 49.6% Support Services 197,700 69,649 19,669 89,318 108,382 45.2% City Attorney 1,070,900 337,430 311,023 648,453 422,447 60.6% Community Relations 597,300 253,270 48,745 302,015 295,285 50.6% Support Services 1,361,300 881,427 38,793 920,220 441,080 67.6% Total 6,577,740 2,874,391 818,808 3,693,199 2,884,540 56.1% General Services
General Services 972,600 389,765 21,139 410,904 561,696 42.2% Facilities 1, 667,035 697,387 218,926 916,313 750,722 55.0% Information Technology 1,042,163 494,520 174,387 668,907 373,256 64.2% Fleet Management 453,144 112,114 108,133 220,246 232,898 48.6% Total 4,134,942 1,693,785 522,585 2,216,370 1,918,572 53.6% 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 1,849,300 690,443 120,467 810,911 1,038,389 43.8% Total 1,849,300 690,443 120,467 810,911 1,038,389 43.8% Planning & Environmental Review
Administration 446,800 202,026 - 202,026 244,774 45.2% Current Planning 1,949,381 754,374 66,192 820,566 1,128,815 42.1% Building & Safety 596,600 278,933 316,125 595,058 1,542 99.7% Advanced Planning 1,182,982 359,188 207,951 567,139 615,844 47.9% Planning Commission 168,300 50,255 - 50,255 118,045 29.9% Sustainability Program 432,479 148,286 72,100 220,386 212,093 51.0% Housing Program 471,300 92,091 15,750 107,841 363,459 22.9% Total 5,247,842 1,885,152 678,117 2,563,269 2,684,573 48.8% Public Works
Administration 1,197,500 431,624 7,311 438,935 758,565 36.7% Engineering Services 3,533,123 998,349 1,868,491 2,866,841 666,282 81.1% Facility Maintenance - - - - - #DIV/0! Parks & Open Spaces 2,982,900 777,838 924,900 1,702,738 1,280,162 57.1% C
apital Improvement Program 1,573,242 471,401 184,351 655,752 917,490 41.7% Street Lighting 35,000 18,959 - 18,959 16,041 54.2% Traffic Ops & Maintenance 1,222,000 162,517 348,386 510,902 711,098 41.8% Street Maintenance 3,904,597 789,193 1,056,706 1,845,899 2,058,698 47.3% Solid Waste and Environmen - 838 - 838 (838) Total 14,448,363 3,650,718 4,390,145 8,040,025 6,408,337 55.7% Neighborhood Services
Neighborhood Services 935,173 434,404 6,303 440,707 494,466 47.1% Homelessness 866,048 117,850 328,705 446,555 419,493 51.6% Economic Development - - - - - #DIV/0! Parks & Recreation 825,500 545,276 719 545,995 279,505 66.1% Parks & Recreation 418,300 - - - 418,300 0.0% Total 3,045,021 1,097,530 335,727 1,433,257 1,611,764 47.1% Public Safety
Public Safety 10,701,211 4,353,707 - 4,353,707 6,347,504 40.7% Total 10,701,211 4,353,707 - 4,353,707 6,347,504 40.7% Non-Departmental
Debit Service 853,000 10,872 - 10,872 842,128 1.3% Non-Departmental 30,000 13,111 - 13,111 16,889 43.7% Total 883,000 23,983 - 23,983 859,017 2.7% Capital Improvement Projects
Capital Improvement Projects 18,289,745 725,774 3,028,438 3,754,212 14,535,533 20.5% Total 18,289,745 725,774 3,028,438 3,754,212 14,535,533 20.5% TOTAL EXPENDITURES 65,987,973 16,995,484 9,894,287 26,889,771 39,098,202 40.7%

NET REVENUES OVER
EXPENDITURES (22,655,251) (2,792,140)
BEGINNING FUND BALANCE 39,369,258 39,369,258
ENDING FUND BALANCE 16,714,006 36,577,117

25 ATTACHMENT 3:

Interim Revenue and Expenditure Summary By Fund
26 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 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 43,332,722 663,700 43,996,422 14,203,343 - 14,203,343 32.8%
Expenditures 46,461,370 65,987,973 330,000 66,317,973 16,995,484 9,894,287 26,889,771 40.7% Addition to/(use of) reserves (4,347,461) (22,655,251) 333,700 (22,321,551) (2,792,140) (9,894,287) (12,686,428) Beginning Fund Balance 39,369,258 39,369,258 39,369,258 39,369,258 Ending Fund Balance 35,021,797 16,714,006 17,047,706 36,577,117 201 Gas Tax
Revenue 933,080 933,080 (45,617) 887,463 432,259 -
432,259 46.3%
Expenditures 1,416,000 2,540,162 (504,382) 2,035,780 78,313 2,050
80,363 3.2%
Addition to/(use of) reserves (482,920) (1,607,082) 458,765 (1,148,317) 353,946 (2,050)
351,896
Beginning Fund Balance 1,148,317 1,148,317 1,148,317 1,148,317 Ending Fund Balance 665,397 (458,765) - 1,502,263 202 L
ocal Transportation
Revenue 37,300 37,300 - 37,300 19,600 - 19,600 52.5%
E
xpenditures - 55,232 - 55,232 - 28,000 28,000 50.7%
A
ddition to/(use of) reserves 37,300 (17,932) - (17,932) 19,600 (28,000) (8,400) B
eginning Fund Balance 252,859 252,859 252,859 252,859 End
ing Fund Balance 290,159 234,927 234,927 272,459 203 R
MRA
Revenue 818,228 818,228 (25,456) 792,772 292,386 - 292,386 35.7% E
xpenditures 808,000 1,184,926 - 1,184,926 221,903 100,005 321,908 27.2% A
ddition to/(use of) reserves 10,228 (366,698) (25,456) (392,154) 70,483 (100,005) (29,522) B
eginning Fund Balance 711,720 711,720 711,720 711,720 End
ing Fund Balance 721,948 345,023 319,567 782,203 205 M
easure A
Revenue 2,230,000 2,230,000 - 2,230,000 1,133,576 - 1,133,576 50.8% E
xpenditures 3,247,000 6,926,610 - 6,926,610 489,832 1,123,689 1,613,521 23.3% A
ddition to/(use of) reserves (1,017,000) (4,696,610) - (4,696,610) 643,744 (1,123,689) (479,945) B
eginning Fund Balance 5,557,373 5,557,373 5,557,373 5,557,373 Ending Fund Balance 4,540,373 860,764 860,764 6,201,118 206 M
easure A-Other
Revenue 438,378 2,630,847 - 2,630,847 - - - 0.0% E
xpenditures 438,378 1,797,253 - 1,797,253 183,310 97,169 280,479 15.6% A
ddition to/(use of) reserves - 833,594 - 833,594 (183,310) (97,169) (280,479) B
eginning Fund Balance (833,594) (833,594) (833,594) (833,594) End
ing Fund Balance (833,594) - - (1,016,904)
208 C
ounty Per Capita - Goleta Library
Revenue 751,790 751,790 37,201 788,991 5,199 - 5,199 0.7% E
xpenditures 776,790 956,790 - 956,790 - - - 0.0% A
ddition to/(use of) reserves (25,000) (205,000) 37,201 (167,799) 5,199 - 5,199 B
eginning Fund Balance 206,392 206,392 206,392 206,392 End
ing Fund Balance 181,392 1,392 38,593 211,591 209 C
ounty Per Capita - Buellton Library
Revenue 159,920 159,920 1,971 161,891 4,459 - 4,459 2.8% E
xpenditures 155,900 211,138 - 211,138 59,003 76,664 135,666 64.3% A
ddition to/(use of) reserves 4,020 (51,218) 1,971 (49,247) (54,544) (76,664) (131,207) B
eginning Fund Balance 210,483 210,483 210,483 210,483 End
ing Fund Balance 214,503 159,265 161,236 155,940 210 C
ounty Per Capita - Solvang Library
Revenue 183,133 183,133 3,132 186,265 3,473 - 3,473 1.9% E
xpenditures 187,100 261,128 - 261,128 85,065 78,559 163,625 62.7% A
ddition to/(use of) reserves (3,967) (77,995) 3,132 (74,863) (81,593) (78,559) (160,152) B
eginning Fund Balance 170,568 170,568 170,568 170,568 End
ing Fund Balance 166,601 92,573 95,705 88,976 211 S
olid Waste
Revenue 1,439,500 1,439,500 (50,000) 1,389,500 592,220 - 592,220 41.1% E
xpenditures 1,818,300 2,053,300 - 2,053,300 488,787 761,558 1,250,345 60.9% A
ddition to/(use of) reserves (378,800) (613,800) (50,000) (663,800) 103,433 (761,558) (658,125) B
eginning Fund Balance 1,593,368 1,593,368 1,593,368 1,593,368 Ending Fund Balance 1,214,568 979,568 929,568 1,696,801 212 Public Safety Donations
Revenue - - - - - - - 0.0%
E
xpenditures - - - - - - - 0.0%
A
ddition to/(use of) reserves - - - - - - -
B
eginning Fund Balance 11,748 11,748 11,748 11,748
End
ing Fund Balance 11,748 11,748 11,748 11,748
Page "1
27 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 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 - 195,479 195,663 - 195,663 100.1% Expenditures 252,600 220,600 - 220,600 113,251 - 113,251 51.3% Addition to/(use of) reserves (57,121) (25,121) - (25,121) 82,412 - 82,412 Beginning Fund Balance 25,330 25,330 25,330 25,330 Ending Fund Balance (31,791) 209 209 107,742 214 Solvang Library
Revenue 197,555 197,555 - 197,555 200,977 - 200,977 101.7% Expenditures 243,900 185,900 - 185,900 114,095 - 114,095 61.4% Addition to/(use of) reserves (46,345) 11,655 - 11,655 86,883 - 86,883 Beginning Fund Balance - - - - Ending Fund Balance (46,345) 11,655 11,655 86,883 215 Goleta Library
Revenue 2,196,200 2,200,878 261,450 2,462,328 48,764 - 48,764 2.2% Expenditures 2,196,200 2,450,878 11,450 2,462,328 766,342 404,070 1,170,412 47.8% Addition to/(use of) reserves - (250,000) 250,000 - (717,578) (404,070) (1,121,648) B
eginning Fund Balance - - - - Ending Fund Balance - (250,000) - (717,578) 216 Book Van Library
Revenue 125,000 125,000 12,500 137,500 - - - 0.0% Expenditures 125,000 125,000 12,500 137,500 44,543 - 44,543 35.6% Addition to/(use of) reserves - - - - (44,543) - (44,543) Beginning Fund Balance - - - - Ending Fund Balance - - - (44,543) 217 Community Center
Revenue 733,000 733,000 - 733,000 160,748 - 160,748 21.9% Expenditures 734,900 734,900 - 734,900 188,346 34,268 222,613 30.3% Addition to/(use of) reserves (1,900) (1,900) - (1,900) (27,597) (34,268) (61,865) Beginning Fund Balance - - - - Ending Fund Balance (1,900) (1,900) (1,900) (27,597) 220 GTIP
Revenue 1,168,200 1,168,200 236,578 1,404,778 244,126 - 244,126 20.9% Expenditures 110,000 13,538,238 106,140 13,644,378 700,484 4,342,208 5,042,693 37.2% Addition to/(use of) reserves 1,058,200 (12,370,038) 130,438 (12,239,600) (456,358) (4,342,208) (4,798,566) Beginning Fund Balance 10,746,295 10,746,295 10,746,295 10,746,295 Ending Fund Balance 11,804,495 (1,623,742) (1,493,304) 10,289,938 221 Parks DIF
Revenue 85,700 85,700 162,465 248,165 339,433 - 339,433 396.1% Expenditures 655,000 7,459,703 - 7,459,703 1,241,908 2,912,041 4,153,949 55.7% Addition to/(use of) reserves (569,300) (7,374,003) 162,465 (7,211,538) (902,474) (2,912,041) (3,814,516) Beginning Fund Balance 8,227,095 8,227,095 8,227,095 8,227,095 Ending Fund Balance 7,657,795 853,092 1,015,557 7,324,621 222 Public Facilities DIF
Revenue 9,100 9,100 42,852 51,952 6,776 - 6,776 74.5% Expenditures 42,279 59,309 - 59,309 - - - 0.0% Addition to/(use of) reserves (33,179) (50,209) 42,852 (7,356) 6,776 - 6,776 Beginning Fund Balance (2,409) (2,409) (2,409) (2,409) Ending Fund Balance (35,588) (52,617) (9,765) 4,367 223 L
ibrary DIF
Revenue 1,700 1,700 13,401 15,101 4,095 - 4,095 240.9% Expenditures 1,700 127,846 - 127,846 378 1,322 1,700 1.3% Addition to/(use of) reserves - (126,146) 13,401 (112,745) 3,717 (1,322) 2,395 Beginning Fund Balance 167,880 167,880 167,880 167,880 Ending Fund Balance 167,880 41,734 55,134 171,597 224 Sheriff Facilities DIF
Revenue - - - - 3,172 - 3,172 #DIV/0! Expenditures 97,721 168,002 - 168,002 - - - 0.0% Addition to/(use of) reserves (97,721) (168,002) - (168,002) 3,172 - 3,172 Beginning Fund Balance 142,419 142,419 142,419 142,419 Ending Fund Balance 44,698 (25,583) (25,583) 145,592 225 Housing in Lieu
Revenue 209,700 209,700 - 209,700 27,874 - 27,874 13.3% Expenditures 25,000 25,000 - 25,000 - - - 0.0% Addition to/(use of) reserves 184,700 184,700 - 184,700 27,874 - 27,874 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 1,279,231 Page "2
28 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 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 3,893
-
3,893 299.5%
Expenditures 9,400
9,400 -
9,400 - -
-

0.0%
Addition to/(use of) reserves (8,100) (8,100)
-
(8,100)
3,893
-
3,893
Beginning Fund Balance 174,782 174,782 174,782 174,782 End
ing Fund Balance 166,682 166,682 166,682 178,675 229 F
ire DIF
Revenue 48,000
48,000 139,454 187,454 99,114
-
99,114 206.5%
Expenditures - 4,835,138 -
4,835,138 3,262
635,208
638,470 13.2%
Addition to/(use of) reserves 48,000
(4,787,138) 139,454 (4,647,684) 95,852 (635,208) (539,356)
Beginning Fund Balance 3,452,181 3,452,181 3,452,181 3,452,181 Ending Fund Balance 3,500,181 (1,334,957) (1,195,503) 3,548,033 230 Long Range Development Plan (LRDP)
Revenue 3,031,933 6,189,883 -
6,189,883 - -
-

0.0%
Expenditures 3,031,933 6,233,509 -
6,233,509 22,154
341,650
363,804 5.8%
Addition to/(use of) reserves - (43,626)
-
(43,626)
(22,154) (341,650) (363,804)
Be
ginning Fund Balance 43,626 43,626 43,626 43,626
End
ing Fund Balance 43,626 (0) (0) 21,472
231 D
eveloper Agreements
Revenue - - - - - - - #DIV
/0!
Expenditures - 270,000 - 270,000 - - - 0.0%
A
ddition to/(use of) reserves - (270,000) - (270,000) - - - B
eginning Fund Balance 615,163 615,163 615,163 615,163 End
ing Fund Balance 615,163 345,163 345,163 615,163 232 C
ounty Fire DIF
Revenue - 849,514 - 849,514 - - - 0.0%
E
xpenditures - 572,440 - 572,440 16,750 5,592 22,342 3.9% A
ddition to/(use of) reserves - 277,075 - 277,075 (16,750) (5,592) (22,342) B
eginning Fund Balance (277,075) (277,075) (277,075) (277,075) End
ing Fund Balance (277,075) - - (293,825)
233 OB
F-SCE
Revenue - 503,201 - 503,201 - - - 0.0%
E
xpenditures - - - - - - - 0.0%
A
ddition to/(use of) reserves - 503,201 - 503,201 - - -
B
eginning Fund Balance 128,210 128,210 128,210 128,210 End
ing Fund Balance 128,210 631,411 631,411 128,210 234 S
torm Drain Facilities
Revenue 40,900 40,900 173,576 214,476 38,958 - 38,958 95.3% E
xpenditures 300,000 873,587 - 873,587 4,700 106,771 111,471 12.8% A
ddition to/(use of) reserves (259,100) (832,687) 173,576 (659,111) 34,258 (106,771) (72,513) B
eginning Fund Balance 516,264 516,264 516,264 516,264 End
ing Fund Balance 257,164 (316,423) (142,847) 550,522 235 Bicy
cle & Pedestrian Facilities
Revenue 5,400 5,400 42,397 47,797 4,999 - 4,999 0.0% E
xpenditures - - - - - - - 92.6%
A
ddition to/(use of) reserves 5,400 5,400 42,397 47,797 4,999 - 4,999 B
eginning Fund Balance 224,407 224,407 224,407 224,407 End
ing Fund Balance 229,807 229,807 272,204 229,406 236 Mi
sc Grants Library
Revenue 2,000 21,757 - 21,757 17,607 - 17,607 80.9%
E
xpenditures 2,000 52,280 - 52,280 - - - 0.0%
A
ddition to/(use of) reserves - (30,523) - (30,523) 17,607 - 17,607 B
eginning Fund Balance 34,823 34,823 34,823 34,823
End
ing Fund Balance 34,823 4,300 4,300 52,430
237 L
ocal Grants
Revenue - 143,833 - 143,833 75,000 - 75,000 52.1%
E
xpenditures - 83,055 - 83,055 75,000 - 75,000 90.3%
A
ddition to/(use of) reserves - 60,778 - 60,778 - - -
B
eginning Fund Balance (60,778) (60,778) (60,778) (60,778) End
ing Fund Balance (60,778) - - (60,778)
238 N
on-Residential Affordable Housing DIF
Revenue 40,700 40,700 4,911 45,611 142 - 142 0.3%
E
xpenditures - - - - - - - 0.0%
A
ddition to/(use of) reserves 40,700 40,700 4,911 45,611 142 - 142 B
eginning Fund Balance 6,359 6,359 6,359 6,359
End
ing Fund Balance 47,059 47,059 51,969 6,501
Page "3
29 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 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 100,000 186,159 - 186,159 125,762 - 125,762 67.6% Expenditures 100,000 186,159 - 186,159 - - - 0.0% Addition to/(use of) reserves - - - - 125,762 - 125,762 Beginning Fund Balance - - - - Ending Fund Balance - - - 125,762 304 Solid Waste Fund Recycle
Revenue 9,000 9,000 - 9,000 - - - 0.0% Expenditures 16,000 44,316 - 44,316 14,301 10,274 24,575 55.5% Addition to/(use of) reserves (7,000) (35,316) - (35,316) (14,301) (10,274) (24,575) Beginning Fund Balance 67,650 67,650 67,650 67,650 Ending Fund Balance 60,650 32,334 32,334 53,349 305 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 - - - 0.0% A
ddition to/(use of) reserves - 14,694 - 14,694 - - - Beginning Fund Balance (4,309) (4,309) (4,309) (4,309) Ending Fund Balance (4,309) 10,385 10,385 (4,309) 310 CAL FIRE GRANT
Revenue - 1,708,872 - 1,708,872 - - - 0.0% Expenditures - 1,708,872 - 1,708,872 68,053 590,941 658,995 38.6% Addition to/(use of) reserves - - - - (68,053) (590,941) (658,995) Beginning Fund Balance - - - - Ending Fund Balance - - - (68,053) 311 Misc. Grants
Revenue 30,000 302,235 - 302,235 4,480 - 4,480 1.5% Expenditures 80,000 371,164 - 371,164 7,025 73,304 80,329 21.6% Addition to/(use of) reserves (50,000) (68,929) - (68,929) (2,545) (73,304) (75,849) Beginning Fund Balance 68,959 68,959 68,959 68,959 Ending Fund Balance 18,959 30 30 66,414 317 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 - 3,344,245 670,703 1,803,575 2,474,278 74.0% Addition to/(use of) reserves - 14,755 - 14,755 (670,703) (1,803,575) (2,474,278) Beginning Fund Balance (14,755) (14,755) (14,755) (14,755) Ending Fund Balance (14,755) 0 0 (685,458) 319 Housing & Community Development State Fund
Revenue - 153,388 - 153,388 45,543 - 45,543 29.7% Expenditures - 70,159 - 70,159 66,428 - 66,428 94.7% Addition to/(use of) reserves - 83,230 - 83,230 (20,885) - (20,885) Beginning Fund Balance (83,230) (83,230) (83,230) (83,230) Ending Fund Balance (83,230) - - (104,115) Page "4
30 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 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 - -
-
-
- -
-
B
eginning Fund Balance 14,231 14,231 14,231 14,231
End
ing Fund Balance 14,231 14,231 14,231 14,231
321 T
IRCP
Revenue 5,559,000 15,360,624 - 15,360,624 - - - E
xpenditures 5,559,000 15,330,464 - 15,330,464 9,078 2,291,878 2,300,956 15.0% A
ddition to/(use of) reserves - 30,160 - 30,160 (9,078) (2,291,878) (2,300,956) -7629.1% B
eginning Fund Balance 444 444 444 444 End
ing Fund Balance 444 30,604 30,604 (8,634)
322 M
BHMP
Revenue - 2,996,008 - 2,996,008 - - -
E
xpenditures - 2,397,255 - 2,397,255 74,537 1,064,701 1,139,238 47.5% A
ddition to/(use of) reserves - 598,753 - 598,753 (74,537) (1,064,701) (1,139,238) -190.3% B
eginning Fund Balance (501,205) (501,205) (501,205) (501,205) End
ing Fund Balance (501,205) 97,548 97,548 (575,742) 323 Cal OES PSPS Grant
Revenue - - - - - - -
E
xpenditures - 5,521 - 5,521 5,518 - 5,518 100.0%
A
ddition to/(use of) reserves - (5,521) - (5,521) (5,518) - (5,518) 100.0% B
eginning Fund Balance 5,521 5,521 5,521 5,521
End
ing Fund Balance 5,521 - - 3
324 C
alifornia Planning Program Grant
Revenue - 7,091 - 7,091 - - -
E
xpenditures - 7,091 - 7,091 - - - 0.0%
A
ddition to/(use of) reserves - - - - - - - 0.0%
B
eginning Fund Balance - - - -
End
ing Fund Balance - - - -
325 C
alifornia State Library Grant
Revenue - 4,278,560 - 4,278,560 - - -
E
xpenditures - 4,278,560 - 4,278,560 - - - 0.0%
Addi
tion to/(use of) reserves - - - - - - - 0.0%
B
eginning Fund Balance - - - -
End
ing Fund Balance - - - -
401 H
BP
Revenue 4,306,653 19,554,611 - 19,554,611 - - - 0.0% E
xpenditures 4,306,653 19,045,265 - 19,045,265 125,554 2,124,033 2,249,587 11.8% A
ddition to/(use of) reserves - 509,346 - 509,346 (125,554) (2,124,033) (2,249,587) B
eginning Fund Balance (509,346) (509,346) (509,346) (509,346) End
ing Fund Balance (509,346) 0 0 (634,900)
402 CDBG
Revenue 276,047 725,749 - 725,749 68,296 - 68,296 9.4% E
xpenditures 389,823 725,749 - 725,749 102,529 352,601 455,130 62.7% A
ddition to/(use of) reserves (113,776) - - - (34,233) (352,601) (386,834) B
eginning Fund Balance - - - -
E
nding Fund Balance (113,776) - - (34,233)
409 OT
S
Revenue - 107,559 - 107,559 - - - 0.0%
E
xpenditures - 103,587 - 103,587 618 - 618 0.6%
A
ddition to/(use of) reserves - 3,972 - 3,972 (618) - (618) B
eginning Fund Balance (3,972) (3,972) (3,972) (3,972)
E
nding Fund Balance (3,972) (0) (0) (4,590)
417 H
SIP Hwy Safety Imp.

Revenue - 3,120,100 - 3,120,100 - - - 0.0%
E
xpenditures - 3,120,100 - 3,120,100 2,991 380,600 383,591 12.3% A
ddition to/(use of) reserves - - - - (2,991) (380,600) (383,591) B
eginning Fund Balance 5,636 5,636 5,636 5,636
End
ing Fund Balance 5,636 5,636 5,636 2,645
419 T
IGER
Revenue - - - - - - - 0.0%
E
xpenditures - - - - - - - 0.0%
A
ddition to/(use of) reserves - - - - - - -
B
eginning Fund Balance - - - -
End
ing Fund Balance - - - -
Page "5
31 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 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 1,933,257 - 1,933,257 50.1% Expenditures - 2,582,764 - 2,582,764 1,036,050 1,000,436 2,036,486 78.8% Addition to/(use of) reserves - 1,275,856 - 1,275,856 897,207 (1,000,436) (103,229) Beginning Fund Balance (1,275,856) (1,275,856) (1,275,856) (1,275,856) Ending Fund Balance (1,275,856) - - (378,649) 423 Coronavirus State & Local Fiscal Recovery Funds
Revenue - - - - - - - 0.0% Expenditures 175,000 5,108,990 - 5,108,990 160,500 10,000 170,500 3.3% Addition to/(use of) reserves (175,000) (5,108,990) - (5,108,990) (160,500) (10,000) (170,500) Beginning Fund Balance - - - - Ending Fund Balance (175,000) (5,108,990) (5,108,990) (160,500) 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 603,100 598,422 4,678 603,100 237,881 - 237,881 39.8% Expenditures 653,100 833,100 4,678 837,778 - - - 0.0% Addition to/(use of) reserves (50,000) (234,678) (0) (234,678) 237,881 - 237,881 Beginning Fund Balance 888,726 888,726 888,726 888,726 Ending Fund Balance 838,726 654,048 654,048 1,126,606 502 Street Lighting
Revenue 305,500 305,500 - 305,500 190,875 - 190,875 62.5% Expenditures 502,500 520,500 - 520,500 97,651 - 97,651 18.8% Addition to/(use of) reserves (197,000) (215,000) - (215,000) 93,225 - 93,225 Beginning Fund Balance 270,522 270,522 270,522 270,522 Ending Fund Balance 73,522 55,522 55,522 363,747 503 PEG
Revenue 61,000 61,000 - 61,000 18,392 - 18,392 30.2% Expenditures 40,000 40,000 - 40,000 - - - 0.0% Addition to/(use of) reserves 21,000 21,000 - 21,000 18,392 - 18,392 Beginning Fund Balance 237,907 237,907 237,907 237,907 Ending Fund Balance 258,907 258,907 258,907 256,299 504 CASp Cert and Training
Revenue - - - - 808 - 808 0.0% Expenditures - - - - - - - 0.0% Addition to/(use of) reserves - - - - 808 - 808 Beginning Fund Balance 1,162 1,162 1,162 1,162 Ending Fund Balance 1,162 1,162 1,162 1,970 605 RDA Successor-NonHousing
Revenue 1,238,700 1,238,700 - 1,238,700 153,799 - 153,799 12.4% Expenditures 1,224,690 1,224,690 - 1,224,690 544,475 - 544,475 44.5% Addition to/(use of) reserves 14,010 14,010 - 14,010 (390,676) - (390,676) Beginning Fund Balance (9,119,184) (9,119,184) (9,119,184) (9,119,184) Ending Fund Balance (9,105,174) (9,105,174) (9,105,174) (9,509,860) 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 1,672 - 1,672 83.6% Expenditures 2,000 2,000 - 2,000 - - - 0.0% Addition to/(use of) reserves - - - - 1,672 - 1,672 Beginning Fund Balance 1,974 1,974 1,974 1,974 Ending Fund Balance 1,974 1,974 1,974 3,646 Page "6
32 City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 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 - -
-
-
- -
-
B
eginning Fund Balance 162,792 162,792 162,792 162,792 End
ing Fund Balance 162,792 162,792 162,792 162,792 703 S
ection 115 Trust - OPEB
Revenue - - - - - - - 0.0%
E
xpenditures - - - - - - - 0.0%
A
ddition to/(use of) reserves - - - - - - -
B
eginning Fund Balance 319,359 319,359 319,359 319,359 End
ing Fund Balance 319,359 319,359 319,359 319,359 801 D
eveloper Deposit
Revenue - - - - - - - 0.0%
E
xpenditures - - - - - - - 0.0%
A
ddition to/(use of) reserves - - - - - - -
B
eginning Fund Balance - - - -
End
ing Fund Balance - - - -
T

OTAL FOR ALL FUNDS
Revenue 69,688,105 139,094,333 1,679,192 140,773,525 20,938,621 20,938,621 15.1% Expenditures 76,185,237 196,079,737 (39,614) 196,040,123 24,878,918 30,649,593 55,528,511 28.3% Addition to/(use of) reserves (6,497,132) (56,985,404) 1,718,806 (55,266,598) (3,940,297) 30,649,593 (34,589,890) Beginning Fund Balance 63,711,583 63,711,583 63,711,583 63,711,583 Ending Fund Balance 57,214,451 6,726,178 8,444,985 59,771,286 Page "7
33 ATTACHMENT 4:

Capital Improvement Program (CIP) Expenditure Summary
34 City of Goleta
Capital Improvement Program (CIP) Expenditure Summary
For the Quarter Ended December 31, 2023
Attachment 4
Project No. & Description Current Budget Activity Encumbrances Remaining Budget 9002 Ekwill Street & Fowler Extension $ 41,663,826 $ 528,362 $ 3,894,831 $ 37,240,633 9006 Capital Improvement Projects - Neighborhood Srvs $ 8,162,721 $ 822,411 $ 1,976,598 $ 5,363,712 9007 San Jose Creek Bike Path - Middle Segment $ 838,736 $ 329,627 $ 361,828 $ 147,281 9024 Ellwood Mesa $ 1,547 $ - $ - $ 1,547 9025 Fire Station No. 10 $ 5,677,578 $ 20,012 $ 640,800 $ 5,016,766 9027 101 Overpass $ 34,118 $ - $ 6,904 $ 27,215 9031 Old Town Sidewalk Improvement $ 25,245 $ - $ - $ 25,245 9033 Hollister Avenue Bridge Replacement (SJC Phase II) $ 22,486,269 $ 164,264 $ 2,423,815 $ 19,898,191 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 $ 548,638 $ - $ - $ 548,638 9053 Cathedral Oaks Cribwall Interim Repair $ 1,173,154 $ 192,236 $ 537,162 $ 443,756 9056 LED Street Lighting Project $ 90,007 $ 21,327 $ 20,385 $ 48,296 9062 Storke Road Medians $ 621,352 $ - $ 28,203 $ 593,150 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 $ 4,659,015 $1,476,818 $ 2,330,542 $ 851,655 9071 Improvements to Athletic Field @ GCC $ 27,918 $ - $ - $ 27,918 9074 Stow Grove Park Master Plan & Renovation $ 1,283,758 $ 46,050 $ 18,190 $ 1,219,518 9078 Rancho La Patera Improvements $ 648,304 $ - $ - $ 648,304 9079 Goleta Train Depot & S. La Patera Improvements $ 15,447,593 $ 9,078 $ 2,365,878 $ 13,072,637 9083 Signal Upgrades $ 3,543,633 $ 2,991 $ 430,000 $ 3,110,642 9084 Community Garden $ 1,957,524 $1,021,933 $ 825,152 $ 110,438 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 $ - $ - $ 67,514 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 9099 Crosswalk at Calle Real @ Fairview $ 290,059 $ 11,402 $ 161,176 $ 117,481 9101 City Hall Purchase & Improvements $ 628,014 $ 3,526 $ - $ 624,488 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 $ 4,700 $ 11,300 $ 607,587 9108 Winchester II Park $ 59,641 $ - $ - $ 59,641 9110 Hollister Ave Class 1 Bike Path Lighting $ 725,670 $ 9,877 $ 63,670 $ 652,123 9111 Jonny D. Wallis Park Phase 2 - Splash Pad $ 2,317,544 $ 173,925 $ 2,066,618 $ 77,001 9112 Ellwood Mesa/Sperling Preserve Open Space Plan $ 2,847,255 $ 75,428 $ 1,439,779 $ 1,332,047 9113 Mathilda Park Improvements $ 509,981 $ 2,115 $ 72,210 $ 435,656 9114 Hollister Ave Old Town Interim Striping Project $ 78,938 $ 9,918 $ 50,465 $ 18,556 9115 Public Works Corp Yard Repairs $ 70,321 $ - $ - $ 70,321 9116 Pickleball Courts $ 100,000 $ - $ - $ 100,000 9117 San Jose Creek Channel Fish Passage Modification $ 1,462,441 $ 33,071 $ 398,661 $ 1,030,709 9118 Ellwood Coastal Trails & Habitat Restoration $ 208,500 $ - $ - $ 208,500 9119 Ellwood Beach Drive Drainage $ 234,359 $ 8,529 $ 197,830 $ 28,000 9120 Evergreen Park Drainage Repair $ 48,972 $ 12,329 $ 47,574 $ (10,930) 9121 Goleta Community Center ADA Improvements $ 3,758,899 $ 78,547 $ 201,515 $ 3,478,837 9126 Pickleball Entry/Waiting Area at GCC $ 185,000 $ 5,890 $ 9,110 $ 170,000 9127 Goleta Community Center Campus Refresh $ 54,431 $ - $ - $ 54,431 9130 Goleta Library ADA and Building Refresh $ 5,348,200 $ - $ - $ 5,348,200 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 $ 131,033,019 $5,064,426 $ 20,623,583 $ 105,345,010 35 ATTACHMENT 5:

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

RESOLUTION NO. 24-___

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 GOLETA SCHEDULE OF
AUTHORIZED POSITIONS FOR FISCAL YEAR 202 3/24, ND

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 March 5 , 202 4 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 Second Quarter Ended December 31, 2023 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 18, 2023, August 15, 2023, and December 19 , 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 Coun cil has reviewed the proposed amended authorized positions, and budget adjustments for Fiscal Year 202 3/24 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 37 Attachment 5

2023/24 included herein as Exhibit B is amended to add a Part -Time Management Analyst in Public Works and a Part -Time Recreation Technician in Neighborhood Services.

SECTION 3.

The City of Goleta Salary Schedule for Fiscal Year 2023/24 is amended effective March 5, 2024 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 5th day of March, 2024. __________________________

PAULA PEROTTE
MAYOR
ATTEST: APPROVED AS TO FORM:
_____________________________ ___________________________ DEBORAH S. LOPEZ MEGAN GARIBALDI

CITY CLERK CITY ATTORNEY
38 Attachment 5

STATE OF CALIFORNIA )
COUNTY OF SANTA BARBARA ) ss.

CITY OF GOLETA )
I, DEBORAH S. LOPEZ, City Clerk of the City of Goleta, California, DO HEREBY CERTIFY that the foregoing Resolution No. 24-___ was duly adopted by the City Council of the City of Goleta at a regular meeti ng held on the 5th day of March 2024, by the following vote of the Council:

AYES:

NOES:

ABSENT:
(SEAL)
_________________________
DEBORAH S. LOPEZ

CITY CLERK
39 Schedule of FY 2023/24
2nd 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 40006 101-80-8500-40006 305,000.00 RDA TI Pass-thru 345,000.00 - 345,000.00 Cleanup 650,000.00 650,000.00 Non-Departmental 101 8500 41209 101-80-8500-41209 8,700.00 Other Licenses and Permits 1,300.00 8,483.29 (7,183.29) Cleanup 10,000.00 1,516.71
Non-Departmental 101 8500 43000 101-80-8500-43000 350,000.00 Interest Revenue 350,000.00 438,022.40 (88,022.40) Cleanup 700,000.00 261,977.60
Non-Departmental 101 8500 46000 101-80-8500-46000 1,600,199.00 Miscellaneous Revenue 1,600,199.00 -

1,600,199.00 Ratify 1,600,199.00
1,600,199.00
Non-Departmental 201 8500 44000 201-80-8500-44000 (36,154.00) Gas Tax Section 2103 323,986.00 143,122.62 180,863.38 Cleanup 287,832.00

144,709.38
Non-Departmental 201 8500 44001 201-80-8500-44001 (15,513.00) Gas Tax Section 2105 214,544.00 84,257.11 130,286.89 Cleanup 199,031.00

114,773.89
Non-Departmental 201 8500 44002 201-80-8500-44002 (8,103.00) Gas Tax Section 2106 113,854.00 45,821.17 68,032.83 Cleanup 105,751.00

59,929.83
Non-Departmental 201 8500 44003 201-80-8500-44003 14,153.00 Gas Tax Section 2107 257,696.00 117,020.01 140,675.99 Cleanup 271,849.00

154,828.99
Non-Departmental 203 8500 44006 203-80-8500-44006 (25,456.00) Gas Tax Section 2032(h)(2) 808,228.00 271,526.40 536,701.60 Cleanup 782,772.00

511,245.60
Goleta Library 208 2100 44702 208-20-2100-44702 37,201.00 County Per Capita 751,290.00 - 751,290.00 Cleanup 788,491.00 788, 491.00
Buellton Library 209 2200 44702 209-20-2200-44702 (1,447.00) County Per Capita 91,561.00 - 91,561.00 Cleanup 90,114.00 90,
114.00
Buellton Library 209 2200 44706 209-20-2200-44706 3,418.00 County Additional 68,359.00 - 68,359.00 Cleanup 71,777.00 71,
777.00
Solvang Library 210 2300 44702 210-20-2300-44702 (1,447.00) County Per Capita 91,561.00 - 91,561.00 Cleanup 90,114.00 90,
114.00
Solvang Library 210 2300 44706 210-20-2300-44706 4,579.00 County Additional 91,572.00 - 91,572.00 Cleanup 96,151.00 96,
151.00
Solid Waste &
Environmental 211 5900 46000 211-50-5900-46000 (50,000.00) Miscellaneous Revenue 75,000.00 -

75,000.00 Cleanup 25,000.00 25,
000.00
Goleta Library 215 2100 46003 215-20-2100-46003 11,449.86 Donations 67,000.00 34,523.60 32,476.40 New 78,449.86 43, 926.26
Goleta Library
ADA and Building
Refresh
215 9130 46003 215-90-9130-46003 250,000.00 Donations - - -
New 250,000.00 250,
000.00
Goleta Library 215 2100 49000 215-20-2100-49000 (1,354,890.00) Transfers In from General Fund 2,120,377.68 -

2,120,377.68 Cleanup 765,487.68 765,
487.68
Goleta Library 215 2100 49006 215-20-2100-49006 751,790.00 Transfer In from
County Per Capita-
Goleta
-
- -
Cleanup 751,790.00 751,
790.00
Goleta Library 215 2100 49007 215-20-2100-49007 603,100.00 Transfers In from
Library Special Tax
Measure L
-
- - Cleanup 603, 100.00 603, 100.00
Isla Vista Book
Van 216 2110 44706 216-20-2110-44706 12,500.00 County Additional - - -
New 12,500.00 12,
500.00
Non-Departmental 220 8500 40500 220-80-8500-40500 130,438.00 DIF - Facilities - Transportation 1,083,200.00 -

1,083,200.00 Cleanup 1,213,638.00 1,
213,638.00
Storke Road
Widening Phelps
Road to City Limits
220 9042 40500 220-90-9042-40500 106,140.00 DIF - Facilities - Transportation -
- -
New 106,140.00 106,
140.00
Non-Departmental 221 8500 40506 221-80-8500-40506 94,879.74 DIF - Facilities -
Parks & Rec -
Comm & Ind
12,100.00 -

12,100.00 Cleanup 106,979.74 106,
979.74
Non-Departmental 221 8500 40507 221-80-8500-40507 35,092.50 DIF-Facilities-Parks
& Rec-Comm & Ind
(Active Imp)
4,500.00 -
4,
500.00 Cleanup 39,592.50 39,
592.50
Non-Departmental 221 8500 40508 221-80-8500-40508 23,719.93 DIF-Facilities-Parks
& Rec-Comm & Ind
(Pass Land)
3,000.00 -
3,
000.00 Cleanup 26,719.93 26,
719.93
40 Schedule of FY 2023/24
2nd 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 221 8500 40509 221-80-8500-40509 8,773.13 DIF-Facilities-Parks
& Rec-Comm &
Ind(Pass Imp)
1,100.00 -
1,100.00 Cleanup 9,873.13 9,873.13
Non-Departmental 222 8500 40510 222-80-8500-40510 42,852.26 DIF - Facilities -
Public
Administration
9,100.00 6,767.30 2,332.70 Cleanup 51,952.26

45,184.96
Non-Departmental 223 8500 40511 223-80-8500-40511 13,400.70 DIF - Facilities - Library 1,700.00 -

1,700.00 Cleanup 15,100.70
15,100.70
Non-Departmental 229 8500 40512 229-80-8500-40512 139,454.19 DIF - Facilities - Fire 21,800.00 22,179.28 (379.28) Cleanup 161,254.19

139,074.91
Non-Departmental 234 8500 40513 234-80-8500-40513 173,575.71 DIF - Facilities - Storm & Drain 36,900.00 27,418.48 9,481.52 Cleanup 210,475.71

183,057.23
Non-Departmental 235 8500 40514 235-80-8500-40514 42,396.66 DIF - Facilities -
Bicycle &
Pedestrian
5,400.00 -

5,400.00 Cleanup 47,796.66
47,796.66
Non-Departmental 238 8500 40516 238-80-8500-40516 4,910.50 DIF - Facilities -
Non-Res Affordable
Housing
40,700.00 -

40,700.00 Cleanup 45,610.50
45,610.50
Non-Departmental 501 8500 40402 501-80-8500-40402 4,677.68 Library Special Tax - County 233,422.32 - 233,422.32 Cleanup 238,100.00 238,100.00 Total 3,279,390.86$
41 Schedule of FY 2023/24
2nd 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
Street Maintenance 101 50 Public Works 5800 Street Maintenance 5106 Maintenance and Repairs 101-50-5800-51071 (150,000.00) Maintenance-
Concrete 580,309.85 33,155.00 205,121.45 342,033.40 Transfer 430,309.85 192,033.40 One-Time Ekwill Street & Fowler
Extension 101 90 Capital Improvement 9002 Ekwill Street & Fowler Extension 5707 Capital Project 101-90-9002-57071 330,000.00 Construction 9,782,492.95 - - 9,782,492.95 Cleanup 10,112,492.95 10,112,492.95 One-Time Evergreen Park
Drainage Repair 101 90 Capital Improvement 9120 Evergreen Park Drainage Repair 5707 Capital Project 101-90-9120-57070 50,000.00 Design 48,972.25 12,328.75 47,573.50 (10,930.00) Transfer 98,972.25 39,070.00 One-Time Evergreen Park
Drainage Repair 101 90 Capital Improvement 9120 Evergreen Park Drainage Repair 5707 Capital Project 101-90-9120-57071 100,000.00 Construction - - - - Transfer 100,000.00 100,000.00 One-Time Street Maintenance 201 50 Public Works 5800 Street Maintenance 5106 Maintenance and Repairs 201-50-5800-51073 (504,382.01)
Maintenance-
Pavement
Rehab
1,826,161.65 78,313.10 2,050.00 1,745,798.55 Cleanup 1,321,779.64 1,241,416.54 One-Time Goleta Library 208 20 Library Services 2100 Goleta Library 5900 Transfers Out 208-20-2100-59000 (751,790.00) Transfers Out
to General
Fund
751,790.00 - - 751,790.00 Cleanup - - One-Time
Goleta Library 208 20 Library Services 2100 Goleta Library 5900 Transfers Out 208-20-2100-59003 751,790.00 Transfers Out
To Library
Fund
- - - - Cleanup 751,790.00 751,790.00 One-Time Goleta Library 215 20 Library Services 2100 Goleta Library 5103 Supplies 215-20-2100-51032 11,449.86 Minor
Equipment
(under 5k)
- 355.55 3,551.45 (3,907.00) New 11,449.86 7,542.86 One-Time Isla Vista Book Van 216 20 Library Services 2110 Isla Vista Book Van 5000 Salaries 216-20-2110-50001 12,500.00 Salaries &
Wages -
Regular & Part
Time
57,250.00 22,124.43 - 35,125.57 New 69,750.00 47,625.57 One-Time Storke Road Widening
Phelps Road to City
Limits
220 90 Capital Improvement 9042 Storke Road Widening
Phelps Road to City Limits 5707 Capital Project 220-90-9042-57070 106,140.00 Design - - - - New 106,140.00 106,140.00 One-Time Goleta Library 501 20 Library Services 2100 Goleta Library 5900 Transfers Out 501-20-2100-59000 (603,100.00) Transfers Out
to General
Fund
603,100.00 - - 603,100.00 Cleanup - - One-Time Goleta Library 501 20 Library Services 2100 Goleta Library 5900 Transfers Out 501-20-2100-59003 607,777.68 Transfers Out
To Library
Fund
- - - - Cleanup 607,777.68 607,777.68 One-Time Total (39,614.47)$
42 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
December
19, 2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
March 5
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 43 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
December
19, 2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
March 5
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 44 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
December
19, 2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
March 5
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
Management Analyst - 0.50 0.50
Administrative Assistant 1.00 1.00
Total Solid Waste & Environmental Services 3.00 - - 0.50 3.50 Total Public Works 36.00 - - 0.50 36.50 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 - -
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
Recreation Technician - 0.50 0.50 Maintenance Worker I 1.00 1.00
Administrative Assistant 1.00 1.00
Total Community Center 3.00 - - 0.50 3.50 45 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
December
19, 2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
March 5
2024
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 -
- 0.50 27.63
Grand Total: 120.525 -
- 1.000 121.525
46 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
December
19, 2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
March 5
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 47 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
December
19, 2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
March 5
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
48 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
December
19, 2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
March 5
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
Management Analyst - 0.50 0.50
Administrative Assistant 1.00 1.00
Total Solid Waste & Environmental Services 3.00 - - 0.50 3.50 Total Public Works 36.00 - - 0.50 36.50 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 - -
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 49 SCHEDULE OF AUTHORIZED POSITIONS
FISCAL YEAR 2023/24 AND 2024/25
Exhibit B
Department/Positions
FY 23/24
Adopted
December
19, 2023
Program
Reallocation Reclass
Additions/
Deletions
FY 23/24
Proposed
March 5
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 - -
Management Assistant 1.20 1.20
Total Parks & Recreation 2.40 - - - 2.40 Community Center
Recreation Supervisor 1.00 1.00
Recreation Technician - 0.50 0.50 Maintenance Worker I 1.00 1.00
Administrative Assistant (GCC) 1.00 1.00
Total Community Center 3.00 - - 0.50 3.50 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 - - 0.50 27.63 Grand Total: 120.525 - - 1.00 121.525 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 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 Recreation Technician G / NE 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: February 24, 2024 51 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 Library Director - grandfathered class 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 March 6, 2024, December 19, 2023, 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: February 24, 2024 52 ATTACHMENT 6:

Resolution Amending the Wage Schedule for
Hourly Employees and Intern Assignments for
Fiscal Year 2023/24
53 Attachment 6
Resolution 0X-0X
Hourly and Intern Wage Rates

RESOLUTION NO. 24-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

GOLETA, CALIFORNIA, AMENDING THE WAGE SCHEDULE

FOR HOURLY EMPLOYEES AND INTERN ASSIGNMENTS
EFFECTIVE FEBRUARY 24, 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 December 19, 2023, Council adopted Resolution No. 23-71 entitled, “A Resolution of the City Council of the City Council of the City of Goleta, California, Amending the wage schedule for hourly employees and intern assignments effective January 1, 2024”; 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 adopt a Wage Schedule for Fiscal Year 2023-24;

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL 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 classifications identified herein .

Such employment may not exceed 999 hours in any July through June fiscal year without the prior written approval of the City Manager. For those identified as “retired annuitants”, such employment may not exceed 960 hours in any July through June fiscal year. The hourly rates contained in this Resolution shall supersede any other previously approved hourly rates for hourly and intern assignments.
54 Attachment 6
Resolution 0X-0X
Hourly and Intern Wage Rates

SECTION 2.

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

Current Schedule and Wage rates

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

New Schedule and Wage Rates Effective February 24, 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 Retired
Annuitant

66.89 85.37
Executive - Extra Help Retired Annuitant 72.91 93.05

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

SECTION 3.

Where no wage range exists, employees will be appointed 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.

55 Attachment 6
Resolution 0X-0X
Hourly and Intern Wage Rates

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.

PASSED, APPROVED AND ADOPTED this 5th day of March, 2024. __________________________

PAULA PEROTTE
MAYOR
ATTEST: APPROVED AS TO FORM:
_________________________ __________________________
DEBORAH S. LOPEZ MEGAN GARIBALDI

CITY CLERK CITY ATTORNEY
56 Attachment 6
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 foregoing Resolution No. 24-__ was duly adopted by the City Council of the City of Goleta a t a regular meeting held on the 5th day of March, 2024 by the following vote of the Council:

AYES:

NOES:

ABSENT:
(SEAL)
_________________________
DEBORAH S. LOPEZ

CITY CLERK
57