CITY COUNCIL
MEETING
JUNE 4, 2024
PRESENTATIONS
Item#11
PH 24-024
FY 2025 Budget/
CIP Public Hearing
and Adoption
Hayward Police Department Year-End Report
FY 2025
Proposed
Operating & CIP
Budgets
Public Hearing &
Adoption
June 4, 2024
Nicole Gonzales, Director of Finance
Hayward Police Department Year-End Report
Where We’ve Been
January-February
• Budget Kick-Off
• Department budget
submittals are due
• Department budget review
meetings
• CIP Screening Committee
March-April
• Discussion of FY 2025 Budget
Process and Work Session
Framework with CBFC
• Department budget review
meetings with City Manager
• Presentation of the Draft CIP
to City Manager
• Final Department Budget
Submittals due
• Budget Document delivered
to Council
May
• Saturday Budget Work
Session #1
• CIP Presentation & Work
Session#1
June
• June 4 – Public Hearing (and
potential adoption) of
Proposed FY 2025 Operating
and CIP Budgets
• June 18 – Budget Adoption, if
not on June 4
Hayward Police Department Year-End Report
FY 2025 Budget Expenditure Summary
City of Hayward Budget FY 2025
City Funds
General Fund 218,167,592
Measure C Fund 20,251,280
Special Revenue Funds 8,448,320
Debt Service Funds 7,963,825
Enterprise Funds 112,974,643
Internal Service Funds 44,671,144
412,476,804
Agency Funds
Hayward Successor Redevelopment Agency Operating Fund 4,511,459 Housing Authority Fund 226,330
Hayward Shoreline JPA 12,000
4,749,790
Total City Operating Budget 417,226,595
Total CIP Budget 158,507,382
Hayward Police Department Year-End Report
FY 2025 Proposed Operating Expenditure Budget
in 1,000's
FY 2024
Adopted
FY 2025
Proposed
4/26/2024
FY 2025
Proposed
6/4/2024
Change
from
4/26/2024
$
Change from
FY 2024
Adopted
%
Change from
FY 2024
Adopted
General Fund $ 204,978 $ 218,068 $ 218,168 $ 100 $ 13,190 6.4% All Other Funds $ 196,784 $ 198,650 $ 199,059 $ 409 $ 2,276 1.2% Total City Budget $ 401,762 $ 416,718 $ 417,227 $ 509 $ 15,466 3.8% Hayward Police Department Year-End Report
FY 2025 Proposed Operating Budget
Changes Since April
General Fund
• Library Collection Development
purchases – Increase of $100,000
All Other Funds
• Update Community Development Block
Grant Entitlement Award - Net Increase of
$106,654 in Supplies and Services
• Administrative Correction – Duplicate
budget reduction in FY 2025 Proposed
Budget – Increase of $302,074
Hayward Police Department Year-End Report
General Fund Five-Year Forecast Update
Proposed FY 2025
Revenues $216,360 $222,033 $223,887 $227,558 $234,847
Expenditures $218,168 $224,858 $231,284 $235,572 $243,796 Net Change in Reserve - Surplus / (Shortfall) ($1,808) ($2,825) ($7,397) ($8,014) ($8,949) Beginning Balance $39,029 $37,221 $34,396 $26,999 $18,984 Ending Balance $37,221 $34,396 $26,999 $18,984 $10,034
Target to maintain 20% GF Reserves of Expenditures 17.1% 15.3% 11.7% 8.1% 4.1% Beginning Balance $29,428 $27,620 $25,370 $18,548 $11,108 Net Change in Reserves - Surplus / (Shortfall) ($1,808) ($2,825) ($7,397) ($8,014) ($8,949) Employee Home Loan Pilot Program
Economic Development Corporation Loan $575 $575 $575 $575 Net Ending Balance $27,620 $25,370 $18,548 $11,108 $2,733 Net Target to maintain 20% GF Reserves of Expenditures 12.7% 11.3% 8.0% 4.7% 1.1% FY 2028
Forecast
Year 4
FY 2029
Forecast
Year 5
GENERAL FUND FORECAST
FY 2025 Proposed
$ in thousands
FY 2025
Proposed
Year 1
FY 2026
Forecast
Year 2
FY 2027
Forecast
Year 3
Hayward Police Department Year-End Report
General Fund
Revenue by Source
Property Tax
33.7%
Transfer Tax
8.1%
Sales Tax
22.0%
Utility User's Tax
11.1%
Franchise Fees
6.0%
Other Taxes
4.4%
Charges for Service
7.0%
Other & Interest
0.5%
Intergovernmental
3.8%
Fines
1.3%
Transfers In
2.2%
Total:
$216.4M
Hayward Police Department Year-End Report
Salaries &
Benefits, 78.7%
Econ Dev Transfer,
0.2%
CIP Transfers,
1.0%
Supplies & Services,
5.3%
Internal Service Fees
8.6%
Maintenance & Utilities
0.8%
Liability Insurance
3.1%
OPEB Unfunded Liabilities
1.2%
Debt Service Transfer
1.2%
General Fund
Expenditures by
Category
Total:
$218.2M
Hayward Police Department Year-End Report
9 FY 2025 CIP
Expenditures
by Category
Total:
$158.5M
Water System
27%
Airport
5%
Fleet Management
2%
Sewer System
26%
Measure C
2%
Information Technology
1%
General Capital Projects
15%
Measure B/BB
8%
Gas Tax/RRAA/VRF
5%
Street/Transportation System
5%
Route 238
3%
Facilities
1%
Hayward Police Department Year-End Report
10 Total:
$158.5M
FY 2025 CIP
Expenditures
by Fund
Water System
$43,198,638
Sewer System
$40,872,508
Fund 405 Capital Projects
$24,524,726
Measure B/BB
$12,254,000
Gas Tax/RRAA/VRF
$8,826,970
Street/Transportation
System $7,321,332
Airport
$7,692,000
Route 238
$5,195,000
Fleet Management
$2,525,000
Measure C
$2,882,208
Information Technology
$1,890,000 Facilities
$1,325,000
Hayward Police Department Year-End Report
Recommendation
1. Conduct a Public Hearing in accordance with the City’s Charter • SECTION 1202. PUBLIC HEARING ON THE BUDGET
2. That the Council adopts resolutions approving the FY 2025 Operating and CIP Budgets in accordance with the City’s Charter
• SECTION 1203. ADOPTION OF THE BUDGET After the conclusion of the public hearing, the Council shall further consider the proposed budget and make any revisions thereof that it may deem advisable and thereafter it shall adopt the budget with revisions, if any. Upon final adoption, the budget shall be in effect for the ensuing fiscal year*.
* SECTION 1200. THE FISCAL YEAR Unless otherwise provided by ordinance, the fiscal year of the City shall begin on the first day of July of each year and end on the thirtieth day of June of the following year.
Hayward Police Department Year-End Report
12 ➢ Council Questions
➢ Hold Public Hearing
➢ Council Discussion & Motion
Item#12
PH 24-025
Gann Limit Adoption
FY 2025
Gann
Appropriation
Limit
June 4, 2024
Nicole Gonzales, Director of Finance
2 What is a Gann Appropriations Limit?
• State Proposition 4, commonly known as the Gann Initiative, was approved by California voters in November 1979.
• Proposition 4 created Article XIIIB of the State Constitution, which placed limits on the amount of revenue that can be spent by government agencies. • Proposition 111, was approved by the voters in June 1990 and provided new adjustment formulas to the Gann Limit and requires local governments to adopt Gann Appropriations Limits each fiscal year.
• The appropriations limitation imposed by Propositions 4 and 111 creates a restriction on the amount of revenue that can be appropriated in any fiscal year. The limit is based on actual appropriations during the 1978-79 fiscal year and is increased each year using population and inflation growth factors.
• Only revenues that are classified as "proceeds of taxes" are subject to the limit. 3 Gann Appropriations Limits
$0
$50
$100
$150
$200
$250
$300
$350
$400
$450
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Gann Appropriation Limit
($ in millions)
Appropriations Subject to Limit Appropriations Limit
FY 2025
Gann Appropriation Limit
$413 million
4 Recommendation
• Adopt a Resolution establishing a Gann Appropriation Limit for Fiscal Year 2025.
Item#13
LB 24-015
Fiscal Year 2025
Strategic
Roadmap
STRATEGIC
ROADMAP
ADOPTION
Adoption of PDF Document for the Budget
QUESTIONS/
FEEDBACK