IMPERIAL Imperial City Council
OF
Katherine Burmrorth- Mayor
Robert Amparano-Mayor Pro Tem
Ida Obeso-Martinez-Council Member
CITY
Stacy Mendoza- Council Member
James Tucker-Council Member
AGENDA
Regular Meeting of the Imperial City Council
City Council Chambers
220 West 9th Street
Imperial, CA 92251-1637
November 15, 2023
Closed Session at 06:00 pm
Open Session at 07:00 pm
The Imperial City Council meetings, including public comments, are being livestreamed on the city's social media pages. By remaining in the room, you are giving your permission to be recorded.
1. You are encouraged to observe the City Council meetings via Livestream at the City of Imperial Facebook page.
2. All documents containing an executive summary and staff recommendation associated with open session action items are made available for public inspection on the City's website, www.cityofimperial.org seventy-two (72) hours prior to the posted meeting time.
Government Code section 54957.5(b)(2)(B)
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in the meeting, please contact (760) 355-4373. A notification of 48 hours prior to the meeting will enable the city to make reasonable arrangements to ensure accessibility to this meeting [28CFR 35.102-35.104 ADA title II].
6:00 P.M. CLOSED SESSION
CALL TO ORDER:
PUBLIC COMMENT FOR CLOSED SESSION ITEMS ONLY: The City Council welcomes public input. Members of the public may address the City Council on Closed Session items by contacting the City Clerk's Office at 760-355-3334. Pursuant to State Law, the City Council may not discuss or take action on issues not on the meeting agenda (Government Code Section 54954.2). If you are compensated to communicate with City officials, you may be required to register and/or make certain disclosures as a lobbyist. Please see the City Clerk for additional information. There is a time limit of three (3) minutes for anyone wishing to address the City Council on these matters.
CONFERENCE WITH LEGAL COUNSEL: The City Council finds, based on advice from the City Attorney, that discussion in open session of the following described matters) will prejudice the position of the City in existing and anticipated litigation.
City of Imperial Council Agenda
November 15, 2023
A. CONFERENCE WITH REAL PROPERTY NEGOTIATORS - G.C § 54956.8 Property Address: Old Post Office
(APN# 064-055-005)
Agency Negotiator: Dennis H. Morita, City Manager
Negotiating Parties: AT & T
Under Negotiation: Instructions to Negotiator Regarding Price & Terms
CITY COUNCIL CONVENES TO REGULAR MEETING
7:00 P.M. REGULAR MEETING
CALL TO ORDER:
ROLL CALL:
PLEDGE OF ALLEGIANCE:
ADJUSTMENTS TO THE AGENDA: The City Council will discuss the order of the agenda, may amend the order, add urgency items, note abstentions or "no" votes on consent calendar items and request consent calendar items be removed from the consent calendar for discussion. The City Council may also remove items from the consent calendar prior to that portion of the agenda. For purposes of the official city record, the City Council may take care of these issues by entertaining a formal motion.
CITY ATTORNEY REPORT ON CLOSED SESSION ACTIONS:
PUBLIC COMMENT: There is a time limit of three (3) minutes for anyone wishing to address the City Council on these matters.
Matters not appearing on the agenda: If you wish to address the City Council concerning any item within the City Council's jurisdiction, please raise your hand and be acknowledged by the Mayor. At that time, state your name and address for the record. The Mayor reserves the right to place a time limit of three (3) minutes on each person's presentation. It is requested that longer presentations be submitted to the City Clerk's Office in writing 48 hours before the meeting.
A. CONSENT AGENDA:
All items appearing under "Consent Agenda" will be acted upon by the City Council with one motion vithout discussion. Should any Council member or other person request that any item be considere reparately, that item will then be taken up at the time as determined by the Mayor A-1. Approval of Claims and Warrants Report
A-2. Authorize Bid Process for Fence Replacement along Highway 86 A-3. Continuation of Emergency at Aten Road and Highway 86 Intersection
City of Imperial Council Agenda
November 15, 2023
B. ACTION ITEMS (DISCUSSION/ACTION-APPROVE-DISAPPROVE):
B-1. Selection of Imperial Middle School Mayor for a Day Staff Report: Dennis Morita, City Manager
Recommended Action: Select one of three candidates to be Mayor for a Day B-2. Approval of Side Letter Agreement to Teamsters Memorandum of Understanding fo Payment of Physical Examinations for Class B License Requirements Staff Report: Kristen Smith, Direct of Human Resources
Recommended Action: Approve Side Letter Agreement to Teamsters MOU B-3. Quarterly Budget Update for Quarter Ending September 30, 2023 Staff Report: John Herrera, Interim Finance Director
Recommended Action: Adopt Resolution No. 2023-57, A RESOLUTION OF THE
CITY COUNCIL FOR THE CITY OF IMPERIAL, CALIFORNIA AMENDING THE MUNICIPAL BUDGET FOR FIRST QUARTER (Q1) OF THE FISCAL YEAR THAT BEGINS JULY 1, 2023 AND ENDS JUNE 30, 2024 AND CREATING NEW CITY
FUNDS IN THE GENERAL LEDGER
C. REPORTS:
C-1. Department Reports
C-2. City Manager Report
C-3. Mayor and Councilmember Reports
ADJOURNMENT:
djournment of this regular meeting of the City Council until the next regularly schedule reeting to be held on Wednesday, December 6, 2023, at 7:00 p.m
City of Imperial Council Agenda
November 15, 2023
AFFIDAVIT OF POSTING
I, KRISTINA M. SHIELDS, City Clerk for the City of Imperial, California, DO HEREBY CERTIFY under penalty of perjury under the laws of the State of California, that the foregoing revised notice was posted at the City of Imperial City Hall bulletin board at 420S. Imperial Avenue, Imperial, CA and on the City of Imperial's website not less than 72 hours prior to the meeting, per Government Code 54954.2.
Dated: November 9, 2023
Kinte shit
KRISTINA M. SHIELDS
City Clerk
City of Imperial Council Agenda
November 15, 2023
Item No. A-l
Check Register Report
Date: 11/08/2023
Time: 8:56 am
CITY OF IMPERIAL BANK: UNION BANK Page: 1
Check Check Status Vaid/Stop Racencile Wunder Vendor Name Check Description Amount Number Date Date Number
UNION BANK Checks
714056 10/31/23 Printed 735 ACADEMI AWARDS & 7613 76201 30.31
TROPHIES
114057 10/31/23 Printed 8105 ADAM CARPENTER TUITION REIMB FY23124 75838 1,175.94 114058 10/31/23 Printed 3186 ADRIANA ZAMUDIO 11/13/23 - 11/14/23 66.00 114059 10/31/23 Printed 5201 AIR MED CARE NETWORK 5882-10272023 75841 53.00 114060 10/31/23 Printed 8305 ALCY GARCIA 9986-1700/125 W BARIONI#109 133.69 114061 10/31/23 Printed 5956 AMAZON CAPITAL SERVICES :D01-2467254-0217862 76113 1,330.55 114062 10/31/23 Printed 6474 ANTHONY LOPEZ 11/1/23 - 11/3/23 99.00 114063 10/31/23 Printed 8279 AT&T MOBILITY 287326019818X10042023 166.48 114065 10/31/23 Printed 4400 BABCOCK LABORATORIES, CJ30578-8203 76071 2,769.43 INC.
114066 10/31/23 Printed 313 BARRETT ENGINEERED 129904 76070 660.26 PUMPS
114067 10/31/23 Printed 7146 BEAR ELECTRICAL 20214 76072 3,974.00
SOLUTIONS
114068 10/31/23 Printed 6370 BIG STATE INDUSTRIAL 1537641 76069 5.512.13 SUPPLY
114069 10/31/23 Printed 250 BLUE SHIELD OF CALIFORNIA 232890116608 NOV. 2023 76158 46,216.98 114070 10/31/23 Printed 7158 BLUETARP FINANCIAL, INC. G25292/5 76035 117.34 114071 10/31/23 Printed 7808 BOOT BARN HOLDINGS 090741 L. CORDOVA 75884 721.48 114072 10/31/23 Printed 674 BRENNTAG BPI381220 76073 6,457.58 114073 10/31/23 Printed 8307 BRIAN ROQUE 9420-0267/169 SAMPSON 121.15 114074 10/31/23 Printed 455 CALIFORNIA STATE 11/3/23 851.99
DISBURSEMENT
114075 10/31/23 Printed 3669 CANON 31387692 76154 1,850.24 114076 10/31/23 Printed 8104 CLIFFORD SCHNEIDER IV REIMB. WITP FUNDAMENTALS 75842 882.94 114077 10/31/23 Printed 6222 CODE EXXPERTS, LLC 2023-0043 76036 766.79 114078 10/31/23 Printed 1132 COMPUTERSHARE IMPE516TTARB 12/1/23 76161 1,127,330.18
CORPORATE
114079 10/31/23 Printed 8309 CONSUELO HERNANDEZ CUP 23-06 REFUND 75729 1,598.35 114080 10/31/23 Printed 514 CORE & MAIN LP T696050 76068 316.63 114081 10/31/23 Printed 132 COSTCO WHOLESALE 44053 76300 149.36 114082 10/31/23 Printed 6857 COUNTY MOTOR PARTS CO. 556776 75896 379.74 INC
114083 10/31/23 Printed 203 COUNTY OF IMPERIAL 2324-001 76163 2,100.00 114084 10/31/23 Printed 4627 CSMFO 300012719 76164 125.00 114085 10/31/23 Printed 8304 DAVID LOPEZ WASTE MGMT DEPOSIT REFUND 500.00 75733
114086 10/31/23 Printed 8308 DAYANNA SERRANO 9928-0946/2300 MYRTLE#41 101.23 114087 10/31/23 Printed 6812 DIANA QUINTANA 11/1/23 - 11/3/23 99.00 114088 10/31/23 Printed 4049 DIVISION OF THE STATE 3RD QTR JULY-SEP 2023 76153 22.90 114089 10/31/23 Printed 8191 ELLIS INVESIGATIONS LAW 10520 75839 1,687.50 114090 10/31/23 Printed 818 ERS INDUSTRIAL SERVICES. 101077 76075 8,740.00 INC.
114091 10/31/23 Printed 314 FRANCHISE TAX BOARD 11/3/23 646.06 114092 10/31/23 Printed 1349 HDL COREN & CONE SIN032867 76162 1,875.00 114093 10/31/23 Printed 028 IMPERIAL IRRIGATION OCTOBER 20, 2023 12,694.28
DISTRICT
114094 10/31/23 Printed 102 ASSER AL POLCE OFFICERS 113223 1,000.00 114095 10/31/23 Printed 221 IMPERIAL PRINTERS 23-3184 75875 242.44 114096 10/31/23 Printed 3187 IMPERIAL TRUSS & LUMBER B63305 75893 124.38 114097 10/31/23 Printed 4139 ISAIAH GONZALEZ 11/1/23 -11/3/23 99.00 114098 10/31/23 Printed 8141 JGC GOVERNMENT 1787 76202 3,000.00 114099 10/31/23 Printed 8310 DOE ARONS. INC. 9979-0460/303 WINCHESTER 21.01 114100 10/31/23 Printed 868 K-C WELDING & RENTALS. 186580 75897 179.68 114101 10/31/23 Printed 7983 KRISTEN SMITH 11/1/23 - 11/3/23 99.00 114102 10/31/23 Printed 1647 LA BRUCHERIE IRRIGATION 271792c 75898 724.44 SUPPLY
Check Register Report
Date: 11/08/2023
Time: 8:56 am
CITY OF IMPERIAL BANK: UNION BANK Page: 2
Check Check Status Darestop Batenile Number Vendor Name Check Description Amount Number Date Number
UNION BANK Checks
714103 10/31/23 Printed 101 LINCOLN LIFE 11/3/23 767.00 114104 10/31/23 Printed 8306 LORENA ROSAS 9920-0702/2397 BARBARA 112.86 114105 10/31/23 Printed 2028 MAD GRAPHIX INC. 7212 75894 107.75 114106 10/31/23 Printed 1888 MARK COON LEASE-DEC. 2023 76160 2,893.33 114107 10/31/23 Printed 6779 MARTIN TORRES 11/1/23 - 11/3/23 99.00 114108 10/31/23 Printed 2689 MAX SHEFFIELD 11/6/23 - 11/9/23 225.00 114109 10/31/23 Printed 1190 MISSIONSQUARE - 304257 10/20/23 416.40 114110 10/31/23 Printed 7992 MUNITEMPS 130305 76156 72,135.00 114111 10/31/23 Printed 2782 PRINCIPAL LIFE INSURANCE 1044724-10001 NOV. 2023 76157 5,578.11 COMP
114112 10/31/23 Printed 3897 QT SANITATION 2803 75890 1,797.00 114113 10/31/23 Printed 7940 RICARDO ARGUELLEZ 11/1/23 - 11/3/23 99.00 114114 10/31/23 Printed 2681 RIVERSIDE COUNTY A. HERNANDEZ- EMTZCKHR 75972 278.00
SHERIFF-
114115 10/31/23 Printed 8218 RUBEN GUTIERREZ 9998-3110/498 TRESHILL#223 122.44 114116 10/31/23 Printed 4569 SIERRA MATERIAL TESTING 1956 76039 2,700.00 114117 10/31/23 Printed 135 SOCALGAS 420 S IMPERIAL 9/8/-10/10/23 69.77 114118 10/31/23 Printed 4028 SOUTHERN CALIFORNIA SCAG FY24 0076 76200 2,725.00 114119 10/31/23 Printed 8301 STEPHANIE SANCHEZ 10/22123-10/25123 parking 59.00 114120 10/31/23 Printed 7991 STORWISE-IMPERIAL 4428 75888 200.00 114121 10/31/23 Printed 104 TEAMSTERS, LOCAL 542 10/20/23 1,453.00 114122 10/31/23 Printed 7443 TEXAS LIFE INSURANCE 10/20/23 1,077.72
COMPANY
114123 10/31/23 Printed 5545 TOMAS GARCIA 9933-0060/180 W 2ND 76.09 114124 10/31/23 Printed 4473 TRACTOR SUPPLY CO 181776 76040 30.20 114125 10/31/23 Printed 7708 TUCKER MINI STORAGE NOVEMBER 2023 75889 125.00 114126 10/31/23 Printed 5837 U.S. BANK SQ JESSICA 8/31/23 75721 569.11 114127 10/31/23 Printed 2008 UNITED PARCEL SERVICE Y00924423 10/27123 70.21 114128 10/31/23 Printed 944 UNITED WAY OF IMPERIAL 11/3/23 6.00 COUNTY
114129 10/31/23 Printed 8303 VERONICA SOSA FREGOZO 000019 75834 1,560.00 114130 10/31/23 Printed 5674 WAGEWORKS, INC INV5778110 76159 121.60 114131 10/31/23 Printed 1827 WILKINSON REAL ESTATE 8921-0203/1431 CABAZON 73.68 114132 10/31/23 Printed 7695 WINNCOM TECHNOLOGIES STDINVO228456 75598 409.47 CORP
Total Checks: 76 Checks Total (excluding void checks): 1,333,769.20 Total Payments: 76 Bank Total (excluding void checks): 1,333,769.20 Total Payments: 76 Grand Total (excluding void checks): 1,333,769.20 Agenda Item No. A -2
DATE SUBMITTED _November 8, 2023 COUNCIL ACTION (X)
PUBLIC HEARING REQUIRED ()
SUBMITTED BY _City Manager RESOLUTION ()
ORDINANCE IST READING ()
DATE ACTION REQUIRED November 15. 2023 ORDINANCE 2ND READING ()
CITY CLERK'S INITIALS ()
IMPERIAL CITY COUNCIL
AGENDA ITEM
SUBJECT: DISSCUSION/ACTION:
Authorize bid process for replacement of fence on east side of Highway 86 along fairgrounds property.
DEPARTMENT INVOLVED:
City Manager
BACKGROUND/SUMMARY:
The chain link fence on the east side of highway 86 along the fairground's property is in a deteriorated condition. Councilperson Amparano brought to light the potential for funding through ICTC. The funding request will be considered at the ICTC meeting of November 8, 2023. If such funding is approved, staff recommendation is to proceed with a formal bid process for replacement of the fence.
FISCAL IMPACT: No fiscal impact. FINANCE
INITIALS
STAFF RECOMMENDATION:
DEPT. INITIALS
MANAGER'S RECOMMENDATION: Initiate formal bid process for fence CITY replacement. MANAGER'S
INITIALS
MOTION:
SECONDED: APPROVED REJECTED
DISAPPROVED 8 DEFERRED
AYES:
NAYES:
ABSENT: REFERRED TO:
Agenda Item No. A -3
DATE SUBMITTED 11/08/23 COUNCIL ACTION ()
PUBLIC HEARING REQUIRED ()
SUBMITTED BY Public Services RESOLUTION ()
ORDINANCE IST READING ()
DATE ACTION REQUIRED 11/15/23 ORDINANCE 2ND READING ()
CITY CLERK'S INITIALS ()
IMPERIAL CITY COUNCIL
AGENDA ITEM
SUBJECT: DISCUSSION/ACTION:
1. DISCUSS, APPROVE/DISAPPROVE CONTINUATION OF EMERGENCY AT ATEN RD & HWY 86 INTERSECTION
86 Intersection
DEPARTMENT INVOLVED: Public Services - Streets
BACKGROUND/SUMMARY:
On June 1", 2023 around 6:40 A.M., a Signal Pole on the Northwest corner of Aten Rd & Hwy 86 was knocked down by a Commercial Truck. The pole and supporting equipment were damaged beyond repair causing the intersection to be placed on red-flash, causing traffic back up and potential safety hazards to life & property. City manager has authorized purchase of a mobile signal that is hoped to provide temporary service by the end of the week.
The City is working diligently to repair and restore control of intersection. Expected shipment date & new equipment is 4-6 months from June.
FISCAL IMPACT: $32K to date. TBD FINANCE
INITIALS
STAFF RECOMMENDATION: Approve Continuance
DEPT. INITIALS 8
MANAGER'S RECOMMENDATION: Approve CITY
MANAGER's
INITIALS
MOTION:
SECONDED: APPROVED REJECTED
AYES: DISAPPROVED 8 8
DEFERRED
NAYES:
ABSENT: REFERRED TO:
Agenda Item No. B-|
DATE SUBMITTED November 8, 2023 COUNCIL ACTION (X)
PUBLIC HEARING REQUIRED ()
SUBMITTED BY City Manager RESOLUTION ()
ORDINANCE 1ST READING ()
DATE ACTION REQUIRED November 15, 2023 ORDINANCE 2ND READING
CITY CLERK'S INITIALS ()
IMPERIAL CITY COUNCIL
AGENDA ITEM
SUBJECT: DISCUSION/ACTION:
Imperial Middle School Mayor for a Day.
DEPARTMENT INVOLVED:
City Manager
BACKGROUND/SUMMARY:
This opportunity was created in cooperation with the Imperial School District. The District established an application process and forwarded three candidates to the council for further action.
FISCAL IMPACT: No fiscal impact. FINANCE
INITIALS
STAFF RECOMMENDATION:
DEPT. INITIALS
MANAGER'S RECOMMENDATION: Select a Mayor for a Day CITY MANAGER's
INITIALS
MOTION:
SECONDED: APPROVED REJECTED
DISAPPROVED 8 DEFERRED
AYES:
NAYES:
ABSENT: REFERRED TO:
Student Application #1
Mayor for the Day Application/ Solicitud para
Alcade por el Día
The deadline to apply is Wednesday, November 1, 2023 at 4 PM./ La fecha límite para aplicar es el miercoles 1 de noviembre de 2023 a las 4 PM.
Email *
1. Student First Name & Last Name/ *
Nombre y Apellido del Estudiante
2. Grade Level/ Nivel de Grado *
6th
3. School/ Escuela *
•
4. Why do you want to be the Mayor for the day?! *
¿Por qué quiere ser alcalde por el día?
Having lived in the city of Imperial my entire life, I have benefited from all of the great things it has to offer. We have excellent schools, great parks, great citizens and one AWESOME library.
Imperial is growing fast and I think I have some great ideas for our growing community.
It has always been my dream to become the first female president of the United States. My journey began by being elected as the 2022-2023 TL Waggoner 5th grade class president. Becoming Mayor for the day would provide me so much experience on how I
can serve my community's needs.
5. What advice would you give to your fellow classmates about being an active and engaged member of * the community?!
¿Qué consejo le darías a tus compañeros de clase sobre ser un miembro activo y comprometido de la comunidad?
I would tell my classmates to put themselves out there and make themselves heard and seen so people don't overlook them.
Most of us fail to recognize the amount of talent we have at our disposal and we should use that talent to better our community for ourselves and for future citizens.
I love to volunteer. Just recently, I volunteered at TL Waggoner's pumpkin patch and Harding's fall festival. Both of these events are fundraisers for the individual school and help provide much needed financial resources.
6. Write a short essay on one change you would make if you were Mayor for the city of Imperial./ * Escribe un ensayo breve sobre un cambio que harías si fueras alcalde de la ciudad de Imperial.
Picking just one idea is difficult.
A fairly simple change would be to install flashing crosswalk signs around schools and major intersections. Barioni Blvd, in between Ben Hulse and the high school, would be a great place to start.
A more long term goal would be to build a community gym. Imperial is growing so fast. We have so many new houses and apartments being built that we need more space for indoor events. All ages could benefit, especially in the summer when it is so hot outside.
These are only a few of my ideas. If chosen I'd love to share them with you. But even if I'm not chosen, I'll be proud to say i tried.
Thank you for taking the time to read my essay!
My parent/guardian is willing to sign a permission slip to excuse me from school and my parent will * accompany me to all activities on that day./
Mi padre/tutor está dispuesto a firmar un permiso para justificar mi ausencia de la escuela y mis padres me acompañarán a todas las actividades ese dia.
• Yes
This form was created inside of Imperial Unified School District.
Google Forms
Student Application #2
Mayor for the Day Application/ Solicitud para
Alcade por el Día
The deadline to apply is Wednesday, November 1, 2023 at 4 PM./ La fecha límite para aplicar es el miercoles 1 de noviembre de 2023 a las 4 PM.
Email *
1. Student First Name & Last Name/ *
Nombre y Apellido del Estudiante
2. Grade Level/ Nivel de Grado *
6th
3. School/ Escuela *
4. Why do you want to be the Mayor for the day?! *
¿Por qué quiere ser alcalde por el día?
I want to be mayor for the day because I want to inspire kids who want to grow up to be part of the government. I also like to be mayor because I love being a leader changing minds and working with people to help create a better life for everyone in our community.
5. What advice would you give to your fellow classmates about being an active and engaged member of the community?!
¿Qué consejo le darias a tus compañeros de clase sobre ser un miembro activo y comprometido de la comunidad?
I would tell them to help our community by using their talents to help make our community stronger or more well known . Say if a group of kids were very good at planning parties or events, they can help their community by helping plan a parade, or a festival. I would tell them to use their minds and skills to help their community.
6. Write a short essay on one change you would make if you were Mayor for the city of Imperial./ * Escribe un ensayo breve sobre un cambio que harias si fueras alcalde de la ciudad de Imperial.
I am not interested in changing, I'm interested in adding. If I was to have the chance to become mayor I would ask to create a community club to help kids create small businesses or help assist professional workers in the Imperial. Say if a kid had a skill with making robots or working with computers,they would learn about a specific job that they can do and then turn it into a small business. Kids about the age 11-15 would be able to learn about the concepts of businesses and how to help their community using their skills .
As you know the building that used to be a Ricochet trampoline park is now abandoned. I think the building should be used for the club that would help the kids learn about their community and business. The building would be used for activities and practices for this club.
*
My parent/guardian is willing to sign a permission slip to excuse me from school and my parent will accompany me to all activities on that day./
Mi padre/tutor está dispuesto a firmar un permiso para justificar mi ausencia de la escuela y mis padres me acompañarán a todas las actividades ese día.
Yes
Student Application #3
Mayor for the Day Application/ Solicitud para
Alcade por el Día
The deadline to apply is Wednesday, November 1, 2023 at 4 PM./ La fecha límite para aplicar es el miercoles 1 de noviembre de 2023 a las 4 PM.
Email *
1. Student First Name & Last Name/ *
Nombre y Apellido del Estudiante
2. Grade Level/ Nivel de Grado *
7th
3. School/ Escuela *
4. Why do you want to be the Mayor for the day?! *
¿Por qué quiere ser alcalde por el día?
As an Imperial Community Member I have lived here for as long as I can remember, I hear many complaints from people about the roads and how we only have one market. I personally want to support my city being Imperial and support its businesses, but that is hard when there is only one market. So I want to be the Mayor for the day so then I can look into what the City Council can do about this complaint and can show how much of an impact these small changes can do in the city and on the Community.
5. What advice would you give to your fellow classmates about being an active and engaged member of the community?!
¿Qué consejo le darias a tus compañeros de clase sobre ser un miembro activo y comprometido de la comunidad?
My advice would be to go to community events, community meetings, and support community businesses as doing these community activities can make them an active and engaged member of are community but it will also help to support the community.
6. Write a short essay on one change you would make if you were Mayor for the city of Imperial./* Escribe un ensayo breve sobre un cambio que harías si fueras alcalde de la ciudad de Imperial.
If I were the Mayor for the city of Imperial I would follow the communities complaints and find businesses that want to build here in Imperial, use the taxes we have to fix main roads, and talk with the community to see what the community wants like, giving Law enforcement better pay, better gear, also things like supporting local churches like the Imperial Community Church or the Baptist church, helping out other local businesses like Johnny's, but most importantly taking the time to talk with other City Officials and see what they want changes to. P.S: I am sorry for going off topic, I have many changes I want to to express to are community leaders. This would be a great way for me to not only help my community but share ideas that other people don't want to bring up.
My parent/guardian is willing to sign a permission slip to excuse me from school and my parent will * accompany me to all activities on that day./
Mi padre/tutor está dispuesto a firmar un permiso para justificar mi ausencia de la escuela y mis padres me acompañarán a todas las actividades ese día.
Yes
This form was created inside of Imperial Unified School District.
Google Forms
B-2
Agenda Item No.
11/07/23 COUNCIL ACTION
DATE SUBMITTED (X)
PUBLIC HEARING REQUIRED ( )
Kristen Smith RESOLUTION
SUBMITTED BY
11/15/23 ORDINANCE 1S READING
DATE ACTION REQUIRED ORDINANCE 2ND READING
CITY CLERK'S INITIALS (
IMPERIAL CITY COUNCIL
AGENDA ITEM
SUBJECT: DISCUSSION/ACTION:
Approve the proposed side letter agreement with Teamsters Local No. 542 to allow the
1. City to pay for DMV Physical costs for employees required to maintain a Class A or Class B driver's license.
DEPARTMENT INVOLVED: Human Resources
BACKGROUND/SUMMARY:
It is proposed that the City Council approve a side letter agreement with Teamsters Local No. 542 that would allow the City to pay the costs of DMV physicals for employees whose job requires a Class A or Class B license to perform their duties. Under the proposed agreement, the City would coordinate the DMV physical appointment with an occupational medicine physician of the City's choice and the cost of the exams would be invoiced to and paid by the City. This agreement would provide a cost-effective way to manage the City's offer to pay the costs of DMV physicals for employees who are required to maintain a Class B license.
DMV Physicals are typically required once every two years. There are 32 employees who are currently required by their job description to maintain a class A or Class B drivers license.
FISCAL IMPACT: NOT TO EXCEED FINANCE
INITIALS
The fiscal impact for this request is approximately $2,800 over a period of two years.
STAFF RECOMMENDATION:
Recommendation to approve the proposed side letter agreement with DEPT. INITIALS KwS Teamsters Local No. 542.
CITY
MANAGER'S RECOMMENDATION: Approve staff recommendation. MANAGE MOTION:
SECONDED: APPROVED REJECTED
DISAROVED 8 DEFERRED 8
AYES:
NAYES:
ABSENT: REFERRED TO:
Side Letter Agreement
Date: November 7, 2023
Parties:
City of Imperial (the "City")
Teamsters Local No. 542 (the "Union")
Subject: Payment for DMV Physical Exams for Class A and Class B Licenses In consideration of the mutual covenants and agreements contained herein, the parties agree as follows:
1. The City agrees to pay for the cost of DMV physical exams for the Class A or Class B license for those staff whose job classification requires such licenses be maintained in order to perform their job duties.
2. Employees will request a DMV physical appointment through the Human Resources Department.
3. The Human Resources Department will schedule an appointment for the employee to attend the DMV Physical with the City's occupational medicine provider.
4. The City will be invoiced directly by the occupational medicine provider for the cost of the appointment, at no cost to the employee.
This Side Letter Agreement will be presented to the Imperial City Council and shall be effective upon approval of the Imperial City Council on November 15, 2023 and shall remain in effect for the duration of the Collective Bargaining Agreement between the City of Imperial and Teamsters Local Union No. 542 ending June 30, 2026.
Signatures:
Dennis Morita, City Manager Date
Flavio Grijalva, Teamsters Business Representative Date This Side Letter Agreement is an addendum to the Collective Bargaining Agreement between the City of Imperial and Teamsters Local Union No. 542 July 1, 2023 - June 30, 2026 and shall have the same force and effect as the Collective Bargaining Agreement.
Agenda Item No. B-3
DATE SUBMITTED 11/07/2023 COUNCIL ACTION (X)
FINANCE PUBLIC HEARING REQUIRED ()
SUBMITTED BY DIRECTOR RESOLUTION (X)
ORDINANCE IST READING ()
DATE ACTION REQUIRED 11/15/2023 ORDINANCE 2ND READING
CITY CLERK'S INITIALS ()
IMPERIAL CITY COUNCIL
AGENDA ITEM
SUBJECT: Q1 FY 2024 QUARTERLY BUDGET REPORT AND BALANCE SHEET CHANGES.
1. Receive and file the Ql Quarterly Budget Report for Fiscal Year 2024, summarizing transactions for July 1, 2023 through September 30, 2023.
General Fund
5. Establish a new Risk Management Fund, transferring assets to establish a reserv fund for future claims and related legal costs, separate from the Operating Budget.
6. Establish the new Capital Improvement Program (CIP) Fund to begin work on the City's 5-Year CIP Budget.
7. Approve Ql Budget Amendment Resolution with sundry list of budget adjustments to keep the FY 2024 City Budget on track through June 30, 2024.
8. Approve the revised Personnel Budget Position Control schedule with Ql changes requesting reclassification of 1.0 FTE Police Corporal to Sergeant, and adding a
0.5 FTE School Resource Officer in the Police budget.
DEPARTMENT
INVOLVED:
BACKGROUND/SUMMARY:
See attached Staff Report.
FISCAL IMPACT: Budget changes as requested in item #7 above ADMIN
SERVICES
in the Ql Budget Amendment Resolution for FY 2024. SIGN INITIALS STAFF RECOMMENDATION: Staff recommends that the City
Council receive and file the Q1 Quarterly Budget Report for the DEPT. INITIALS 1" quarter of FY 2024 ending September 30, 2023, as well as approve Balance Sheet changes and the establishment of new Enterprise Funds, which will strengthen the long-term fiscal capacity of the City for economic development initiatives, future budgets and the financial plans that will assist with managing the growth of the City of Imperial.
CITY MANAGER'S RECOMMENDATION: CITY
MANAGER'S
axprove stay recommendation INITIALS
MOTION:
SECONDED: APPROVED REJECTED
AYES: DISAPPROVED DEFERRED
NAYES:
ABSENT: REFERRED TO:
RIAL
1906
Staff Report
Agenda Item No.
To: City of Imperial City Council
From: John Herrera, Interim Finance Director / City Treasurer Date: November 15, 2023
Subject: Q1 Quarterly Budget Report as of September 30, 2023 Summary:
As directed by the City Council, staff continues to place greater emphasis on transparency and accountability as well as regularly evaluating the fiscal health of the City. This staff report presents a "Budget vs Actual" fiscal analysis for Q1 ending September 30, 2023.
Background/Discussion and Analysis
This Q1 Budget Report is comprehensive. The focus is on redesigning the financial accounting system and updating purchasing policies to provide the most accurate Quarterly Budget Updates in the future.
The major financial items covered in this Q1 Report includes the following:
1. Solid Waste Enterprise Fund: This fund is being created to move the Sanitation / Solid Waste financial activities out of the General Fund and into a separate Enterprise Fund.
2. Equipment / Vehicle Replacement Fund: By transferring cash and assets into a separate fund, this expands the City's cost-savings options when replacing vehicles and equipment.
3. IT Services Fund: By moving IT activities and assets out of the General Fund and into its own Fund, our IT staff can better track financial results from services IT provides to users.
4. Risk Management Fund: To set aside funding for future claims, legal services, and related risk management activities that are outside of the operating side of the annual City budget.
5. Establishment of Citywide CIP Fund: To design a comprehensive Capital Improvement Program with capital budgeting and investment planning to develop a 5-Year CIP Budget that will come before the Council as part of the FY 2025 Budget Calendar that begins in January 2024.
6. Personnel Budget Position Control: Updates the list of "authorized" positions and FTE count to allow the City Council greater control, reconciliation, and ongoing recruiting efforts.
7. Purchasing Policy Update: This ensures "large" purchases are "encumbered" in the budget for more accurate Budget Reports. This policy update improves the math in the "Budget Equation" Available Budget = Adopted Budget less Actual Expense less Encumbrances.
BALANCE SHEET vs CITY BUDGET
Equally important as the quarterly review of the revenues and expenditures in the City Budget is the review of the assets and liabilities of the City as presented in the Balance Sheet. The Balance Sheet is basically a financial report that lists the Assets, Liabilities, and residual Equity (Fund Balance) for every Fund of the City.
Few if any City organizations open up their Balance Sheet, for numerous reasons that are beyond the scope of this staff report. This is not the case in Imperial where the City Council is committed to asking the tough questions to achieve their transparency and accountability goals for the community which they represent. During the last 12 months, the City Council has reiterated their request to make the City Budget more accessible to the public, by expanding the availability of financial information to the public, not only to receive feedback from the community on the budget, but to allow the Council to better carry out their fiscal stewardship responsibilities.
As the Mayor stated in the 2023 State of the City last month, "Our focus needs to be on our budget, and keeping our financial house in order". This is truly an exciting time at the City of Imperial, and even during times of economic volatility, the leadership of the City Council is vital to remaining nimble, adjusting the ship on a quarterly basis as spelled out in this staff report.
By reviewing the Balance Sheet together with the Budget, the City Council can have the information to be well-versed in both the current financial position of the City, as well as lay the foundation to expand their planning horizon with a 5-year forecast to stay ahead of leading economic trends locally and nationally.
MUNICIPAL CORPORATION COMPETES IN THE ECONOMIC DEVELOPMENT MARKETPLACE The City of Imperial is a municipal corporation with over $100 million in total assets, $30 million in annual revenues, and an investment portfolio with over $45 million. The accounting, auditing, budgeting, financial planning, and investing activities must adhere to "best practices" to ensure the City of Imperial remains fiscally strong today and a "going concern" for generations to come.
Like any private corporation in the Imperial Valley, the City of Imperial must continually look for economic development opportunities to maintain and expand its fiscal sustainability in the long term.
The old adage on the definition of luck is relevant here: " Luck is when preparation meets opportunity".
By no means should the City ever take unreasonable risks when considering economic development 2 REVIEW OF THE BUDGET AND THE BALANCE SHEET
GENERAL FUND:
The General Fund is the fund that accounts for all of the operating departments of the City, unless there is a legal or statutory requirement that expenditures be in a separate fund. Although staff monitors and posts cash flows on a "daily" basis, the General Fund follows the "cash basis" of accounting for Q1 -Q3.
It is not until Q4 that staff performs GAAP basis of accounting, using the "modified accrual" basis of accounting for governmental funds and the "full accrual" basis of accounting for proprietary type funds like enterprise funds and internal service funds. However, by Q2 of FY 2025, staff expects to be able to expand the use of GAAP basis accounting within the Quarterly Budget Updates provided to City Council.
Bottom line: The General Fund was "positive" at Q1 ending September 30, 2023 on a "cash basis".
However, to get a more accurate Quarterly Budget Report, it is important to consider not just the "cash flow basis" data, but also "budgetary basis", and "encumbrance accounting" data as discussed below.
Cash Flow Basis: Q1 ended the quarter in a $16,056 positive nominal position, generated through cash inflows of $3,379,139 and cash outflows of $3,363,083 (average of $1,121,028 per month). The reconciled cash balance in the General Fund stands at $7,938,329 at September 30, 2023. Total cash balances of the City stand at $47,877,910 for the same period.
Budgetary Basis: The $19,614,700 FY 2024 General Fund budget stands at 17% of budget, well below the 25% target at Q1. The 8% savings is substantial; however, before we do the math and conclude that the City Budget is inflated, it is important to perform more in depth analysis of the budget as we are doing through the Q1 and subsequent Quarterly Budget Updates.
The "actual" budget savings may well be less than 8% at Q1 because the City budget estimates the City Will spend $1,634,558 per month in the General Fund, which is $513,530 more than the $1,121,028 "average" expenditures in the General Fund during Q1.
This $513,530 "per month" budget savings during Q1 may very well be due, in part, to the lack of the use of Purchase Orders. A Purchase Order "encumbers" the City budget for all purchases made by City Departments, to show more accurate budget figures pending receipt of the vendor invoice.
Encumbrance Accounting Basis: During any month of the fiscal year, the City has about $500,000 or more in purchases which have not been invoiced by vendors, and therefore these invoices may not be reflected in the Q1 Budget Report because those purchases were "not encumbered" in the budget. It can take 30 to 60 days for vendor invoices to be processed from the date of purchase.
Note: This is why Purchase Orders (which encumber the budget) are essential, to improve the "accuracy" of the Quarterly Budget Reports. We do not want to simply present expenditures in the Quarterly Budget Report; we need to include "encumbrances" which reflects "purchases" made which have not yet generated an invoice for payment by the City.
Purchasing Policy & Procedure Update Project: The City Manager and Departments are currently working with the Finance Director to update the City's Purchasing Policy & Procedures, to implement an effective Purchase Order and Encumbrance accounting system for all purchases "above a certain dollar amount". Staff is also working to determine the "dollar amount" threshold for "encumbering" purchases and obtaining City Manager approval of the Purchase Order "before" the purchase is made by City Departments. Once this Purchase Order and Encumbrance policy is established, it will be followed as part of the City's Purchasing Policy & Procedures going forward. Staff expects to complete its update of the Purchasing Policy & Procedures for the Q2 or Q3 Quarterly Budget Update report.
LEGAL LEVEL OF BUDGETARY CONTROL
After the Purchasing Policy & Procedures are updated and approved by the City Manager, the Accounts Payable desk in the Finance Department will be the front-line employee responsible for performing the role of "gatekeeper" on the City Budget. Any purchase order or vendor invoice submitted to the Finance Department with "insufficient" money in each line item of the budget, will require the City Department to prepare a "Budget Transfer". The Budget Transfer will be approved by the City Manager and/or Finance Director, to move money from one budget line item to another, to make sure there is "available budget" for Purchase Orders, and/or to post and pay vendor invoices, especially when City Manager approval for purchase was not obtained "in advance".
The Budget Transfer will only be allowed "within" their Department budget, "not" from one Department budget to another Department budget.
The reason for this limitation is that the City Council has delegated budgetary "control" of the City Budget to the City Manager at the "Department Level". This means that the City Manager has authority to approve Budget Transfers "within" individual City Department budgets, not "from one Department budget to another Department budget".
This is another example of the importance of the Encumbrance Accounting system, advance approval of purchases using the "duly authorized" Purchase Order (approved by the City Manager "before purchase is made"), and the Purchasing Policy & Procedures are essential for the accurate reporting of Budget vs Actual reports within the Quarterly Budget Update reports that come before the City Council.
FUND BALANCE ANALYSIS IN THE GENERAL FUND
The fund balance in the General Fund for Q1 stands at $8,171,590 as of September 30, 2023. The General Fund spent an "average" of $1,121,028 monthly on a cash flow basis for general government, public safety, public services, community development, library, parks and recreation, and related General Fund activities. However, the budgeted amount approved for FY 2024 is $1,634,558 per month. Thus, the City has over 5 months of "liquid" reserves in the General Fund to provide these vital public services to the residents of Imperial. Put another way, the City's General Fund could continue to operate for up to 5 months without receiving "any" revenues and still be able to pay all of its bills.
The City as a whole has $44,877,910 in cash at Q1 ending September 30, 2023 for all funds. On an "acid test" balance sheet basis, the City potentially has significantly more than 5 months of liquidity should there be a serious fiscal emergency. Nevertheless, the $44.9 million cash balance is not all General Fund cash; it is part of a Citywide investment portfolio which is being "safely" invested in higher- yielding US government securities to enhance both the General Fund and all other funds of the City.
To provide a historical perspective, the General Fund has "positive" net revenue at Q1 of FY 2024.
During the past 12 months, staff has been actively monitoring cash flows, posting revenues on a "daily" basis, rather than waiting for the end of month or even quarter. Thus, the prior four (4) fiscal years show "negative" net revenue, even though in all likelihood this was just due to a lack of timely accounting:
Q1 Quarter FY 2024 FY 2023 FY 2022 FY 2021 FY 2020
Revenue $3,379,139 $ 1,754,417 $ 699,553 $ 728,682 $ 1,023,169 Expenditure $3,363,083 $ 3,066,090 $ 2,959,233 $ 2,322,967 $ 2,250,118 Net Revenue $ 16,056 $1,311,673 $2,259,680 $1,594,285 $1,226,949 4 SINGLE LEADING ECONOMIC INDICATOR FLASHING YELLOW AT Q1 The single most important leading indicator affecting the Q1 Budget Report is Sales Tax.
The City's Sales Tax revenues is the largest revenue source in the General Fund, estimated at $3,419,000 for FY 2024. This was conservatively estimated by staff based on "actual" Sales Tax revenues in FY 2023 which totaled $3,429,052. The FY 2023 Sales Tax revenue estimate was $3,399,500. Thus, staff basically estimated the FY 2024 Sales Tax revenue with "zero change" when compared to FY 2023.
The City Manager and Finance Director met last month with the City's Sales Tax consultant. HdL's fiscal analysis for Q4 of FY 2023, shows that auto sales, and other retailers, are experiencing declining sales.
This is an important leading indicator that requires careful consideration and monitoring, with a possible downward adjustment of $192,000 to Sales Tax revenue estimates in the Budget.
Staff will monitor and bring back a budget amendment to the FY 2024 Budget based on the "actual" Sales Tax revenues received by the City and the next quarter report from HdL Companies.
At the Q2 Budget Update, if Sales Tax revenues continue on their trajectory, staff will recommend a solution this and any other budget adjustment needed.
Note: This $192,000 possible revenue impact from Sales Tax represents 1% of the total General Fund budget. Staff believes this item is material, but manageable, and can be addressed as part of our $19,614,700 "total" Budget.
The detailed Q1 FY 2023 report for Revenues and Expenditures, with Budget vs Actual numbers by Department is attached to this staff report.
GENERAL FUND ADJUSTMENTS TO THE BUDGET AND THE BALANCE SHEET BUDGET
The City's FY 2024 Adopted Budget has a "budgetary" net revenue of $8,500 determined as follows:
• Revenues $19,623,200
• Expenditures $19,614,700
• Net Revenue $ 8,500
As requested in the Resolution #2023-57 (Exhibit A), staff is requesting $4,200 "net" increase in General Fund expenditures for the FY 2024 City Budget. These can be funded out of the $8,500 budgetary Net Revenue shown. This leaves a residual budgetary Net Revenue of $4,300 as of Q1.
BALANCE SHEET
The General Fund has a fund balance at Q1 of $8,171,590 and a cash balance of $7,938,329. Staff is recommending that the City Council approve a Balance Sheet transfer of $4.0 million as it establishes the new proprietary type funds in the general ledger as follows:
• Equipment / Vehicle Replacement Fund $ 2,000,000
• Information Technology Services Fund $ 1,000,000
• Risk Management Fund $ 1,000,000
• Total Transfers $4,000,000
5 Equipment / Vehicle Replacement Fund
The original cost basis of the City's fleet of vehicles and equipment is about $4 million. The replacement cost is significantly higher than $4 million; however, the entire fleet does not have to be replaced at the same time. Based on the life cycle of the vehide and/or equipment to be replaced, as well as the "residual value" at the time of replacement, the $2 million Balance Sheet transfer from the General Fund to the new Equipment / Vehide Replacement Fund should fully fund what is needed in FY 2024. Staff will perform a more comprehensive analysis of this Replacement Fund and provide it to the City Council as part of the FY 2025 City Budget analysis that begins in January 2024.
Information Technology Services Fund
The IT Fund is being established with a $1 million Balance Sheet transfer from the General Fund. This $1 million is being requested to fully fund the City's IT infrastructure as well as provide working capital and an IT Capital Improvement Program CIP Fund that allows the City to be forward-looking as it considers mission-critical IT investments in hardware, software, and other IT initiatives of high value to the City Council and the IT Director that leads this Department.
As we have said before, the City has to be on the "cutting edge" of technology for risk management and going concern purposes. Notice we are not saying "bleeding edge", but "cutting edge" technology as there are more risks than ever to the City's data processing, communications, and information technology infrastructure.
Risk Management Fund
Staff believes it is important to fully-fund the risk management activities of the City in a separate fund.
This allows the City to achieve fiscal stability in its General Fund by setting aside funds for legal matters that are above and beyond the ongoing annual legal costs of managing the City. The Balance Sheet transfer of $1 million provides a long-term funding structure for the inevitable costs of doing business as a City government organization. However, there is more budget analysis needed on the fiscal review of the Risk Management Fund, which will be provided during the FY 2025 Budget Calendar. 25% Emergency Reserve Fund in the General Fund at Q1 FY 2024 The General Fund "emergency" reserves would decrease from $8,171,590 to $4,171,590 in the General Fund. This $4.1 million General Fund reserve constitutes a 25% "emergency" reserve, which equates to three (3) months operating reserve.
Most Cities in Califomia strive to maintain a minimum 25% operating reserve in their General Fund. At he City of Imperial, our goal is to increase that reserve, however, given that the City of Imperial is chieving important fiscal objectives of funding (a) an Equipment / Vehice Replacement Fund, and (b) al IT Services Fund, and (C) a Risk Management Fund, this strengthening the fiscal capacity of the General Fund and the City as a whole, makes the 25% a conservative emergency reserve for the City of Imperial.
LIGHTING & LANDSCAPE FUNDS
The City of Imperial operates three different Lighting & Landscape District funds, the Wildflower, Paseo el Sol, and Sky Ranch District Funds. During the Q2 Report, staff will provide a more comprehensiv nalysis of all three (3) of its Lighting and Landscape Districts 6 The following schedule shows the "actual" revenues vs expenditures for the last five fiscal years:
Wildflower Lighting & Landscape Fund 21
FY 2024 FY 2023 FY 2022 FY 2021 FY 2020
Revenues $ 2,569 $78 $0 $ 17,977 $ 671
Expenditures $4,562 $812 $0 $ 1,000 $3,275
Net Revenue $1,993. $734_ $0 $16,977 $2,604
Paseo Del Sol Lighting & Landscape Fund 23
FY 2024 FY 2023 FY 2022 FY 2021 FY 2020
Revenues $1,787 $88 $0 $20,987 $ 867
Expenditures $ 17,951 $10,101 $0 $0 $4,410
Net Revenue $16,164 $10,013 $0 $20,987 $3,543
Sky Ranch Landscape District Fund 35
FY 2024 FY 2023 FY 2022 FY 2021 FY 2020
Revenues $ 6,982 $ 246 $ 245 $ 74,970 $0
Expenditures $ 28,284 $4,580 $ 2,230 $ 49,535 $32,363
Net Revenue $21,302 $4,334 $1,985. $25,435 $32,363
ENTERPRISE FUNDS
The City of Imperial operates two different enterprise funds, the Water Fund and the Wastewater Fund.
The following schedule shows the "actual" revenues vs expenditures for the last five fiscal years:
Water Fund 50
FY 2024 FY 2023 FY 2022 FY 2021 FY 2020
Revenues $1,928,191 $1,822,109 $1,187,376 $1,194,954 $1,102,629 Expenses $1,878,763 $1,723,969 $1,525,317 $1,925,185 $1,714,282 Net Revenue $ 49,428 $ 98,140 $ 337,941 $ 730,231 $ 611,653 The Q1 budget vs actual results for FY 2023 ending September 30, 2023 exudes "capital improvement" costs which total $558,944.
Historically, there have been inconsistencies in the classification of capital and operating expenditures in the "operating" expenses of the Water Fund. Also, due to the $906,817 bond debt payment made during Q1, this "front loads" expenses in the Water Fund. This is why we see deficits in FY 2020 - FY 2022 when Water revenues were 75% lower than they are in FY 2024.
Wastewater Fund 55
FY 2024 FY 2023 FY 2022 FY 2021 FY 2020
Revenues $ 1,673,699 $ 1,485,146 $ 913,109 $ 896,968 $ 860,774 Expenses $ 1,837,542 $ 1,542,077 $1,425,335 $1,570,332 $1,168,661 Net Revenue $ 163,843 56,931 $ 512,226 $ 673,364 $ 307,887 7 Like the Water Fund, there are inconsistencies in the classification of expenditures in the Wastewater Fund. However, for Q1, the reason for the deficit cash flows is due to $1,125,877 bond debt service payments that "front load" Fund 55 expenses. These costs will balance out by the Q2 and Q3 reports.
Enterprise Funds - Balance Sheet and Cash Balances
The Enterprise Funds do not report fund balances, like the General Fund. No, Enterprise Funds of the City are operated more like a private business. Here we use accounting terms like "working capital" and "retained earnings". A detailed balance sheet analysis of the Water and Wastewater Funds will be expanded upon during the Q2 Quarterly Budget Report; however, we can consider the existing liquidity in these two funds at Q1 to show the Council the possible "reserves" available for emergencies and for financing capital improvements on a "pay as you go" basis.
The Water Fund cash balance totals $6,342,178 at September 30, 2023. The Wastewater Fund cash balance stands at $11,044,442 for the same period ending September 30, 2023.
CFD FUNDS (COMMUNITY FACILITIES DISTRICTS)
The CFD's for six (6) different districts were established to finance the construction of tax-exempt financed infrastructure, with the ultimate goal of providing more affordable housing costs to residents moving into newly developed housing. Bonds were issued and, except for the Mayfield CFD, all CFDs have generated sufficient special taxes to pay for the bond debt service (facilities taxes) and the services related to the maintenance of related amenities.
The CFD special taxes also pay for reimbursement of a minimum level of administrative costs incurred in the General Fund to manage the CFD program.
Since inception, the City erroneously accounted for the $3 million annual program of Community Facilities Districts (CFDs) special taxes, bond debt service payments, and related CFD facilities and services costs, for all six 6) CFDs; CFD funds were incorrectly "comingled" with the General Fund.
All CFD special taxes and CFD expenditures were accounted for through a Deposits Payable account 01-000-2300. Due to accounting for the CFD program as a "trust fund", City has never even adopted a budget for the CDs in prior years as discuss during the FY 2023 Q4 Quarterly Budget Update.
On April 11, 2023 staff completed a comprehensive financial accounting analysis to separate out the entire CFD special tax and bond program into six (6) separate funds in the budget. In FY 2024 and going forward, City staff and Council will be able to present a Quarterly Budget Report for the adopted budget for each CFD, and project out revenues and estimate expenditures in the City budget.
The following Q1 Quarterly Budget Report presents the results of financial operations for each of the six CFDs. However, because FY 2023 is the first year that revenue and expenditure detail exists for the CFD program at the City of Imperial, there is no 5-year historical comparison to provide. The FY 2024 financial results of Q1 are presented below:
Fund 61 - Bratton Paseo CFD
The Bratton Paseo CFD has a fund balance of $180,535 at end of Q1. Total revenues were $405 and expenditures are $347,640, for a net revenue of ($347,235) decreasing the total fund balance for the fiscal year ending September 30, 2023. The reason for the deficit cash flow at Q1 is due to the fact that CFD special tax revenues are received by the City during Q2, while CFD bond payments begin in Q1.
8 Fund 62 - Mayfield CFD
The Mayfield CFD has a fund balance of $77,037 as of September 30, 2023. Total revenues total $92 and expenditures total $158,890, for a net revenue of ($158,798) decreasing the total fund balance as of Q1 ending September 30, 2023. The reason for the deficit cash flow at Q1 is due to CFD special tax revenues not received by the City until Q2, while CFD bond payments begin in Q1.
Note: The Mayfield CFD has some fiscal matters and proceedings related to delinquent parcels with unpaid special taxes from prior years. The General Fund will benefit from potential reimbursement for prior-year "advances" made from the General Fund for the Mayfield CFD. Staff will update the Council on a "quarterly" basis on the Mayfield CFD fiscal matters as part of the budget vs actual presentations.
Fund 63 - Monterrey CFD
The Monterrey CFD has a fund balance of $184,893 at September 30, 2023. Total revenues are $416 and expenditures are $367,878, for a net revenue of ($367,462) decreasing the total fund balance as of FY ending Q1 on September 30, 2023. The reason for the deficit cash flow at Q1 is due to the fact that CFD special tax revenues are received by the City during Q2, while CFD bond payments begin in Q1.
Fund 71 - Savannah CFD
The Savannah CFD has a fund balance of $112,687 at September 30, 2023. Total revenues are $263 and expenditures ended the year at $247,179, for a net revenue of ($246,916) decreasing the total fund balance for Q1 of the fiscal year ended September 30, 2023. The reason for the deficit cash flow at Q1 is due to the fact that CFD special tax revenues are received by the City during Q2, while CFD bond payments begin in Q1.
Fund 73 - Springfield CFD
The Springfield CFD has a fund balance of $62,569 at end of Q1. Total revenues for Springfield totaled $129 and expenditures were $330,008, for a net revenue of ($329,879) decreasing the total fund balance for Q1 ending September 30, 2023. The reason for the deficit cash flow at Q1 is due to the fact that CFD special tax revenues are received by the City during Q2, while CFD bond payments begin in Q1.
Fund 74 - Victoria CFD
The Victoria CFD has a fund balance of $99,181 as of September 30, 2023. Total revenues were $183 and actual expenditures were$344,449, for a net revenue of ($344,266) decreasing the total fund balance for Q1 of the fiscal year ended September 30, 2023. The reason for the deficit cash flow at Q1 is due to the fact that CFD special tax revenues are received by the City during Q2, while CFD bond payments begin in Q1.
The Council will note that any fund balances remaining at the end of any fiscal year ending September 30th, is reserved for bond debt service (principal and interest) that matures every six months, shortly after the end of the fiscal year on September 30th of each year. CFD fund balances are "reserved" on September 30th for debt service in the 3125 Facilities account and the 3126 Services account as required under GAAP (generally accepted accounting principle).
As stated above, now that all CFDs have their own separate and distinct fund within the City's Fund Balance accounting system, the City Council will now be able to adopt an annual budget and prepare and include CFD activities within the independent audit performed each year. Also, a Quarterly Budget Report like this Q1 report, will be prepared every three months, with annual comparisons of CFD budget results going forward.
9 NEXT QUARTERLY BUDGET UPDATE FOR Q2 DUE JANUARY 17, 2024 The Q2 Budget Report will be brought to the City Council for review and approval on January 17, 2024.
IN CONCLUSION
Staff appreciates the patience and consideration of this rather lengthy Q1 Budget Update report which has expanded into a lot more than simply a presentation of Budget vs Actuals for FY 2024 quarter ending September 30, 2023.
Council has delved into a discussion of the Balance Sheet vs the City Budget to "know the numbers" and become more familiar with the fiscal health of the City. A cup of expresso is needed to gruel through a 10-page 5,000-word staff report on the rigorous subject of economics, accounting, and finance.
However, the fruits of this labor will result in the City's goal of "keeping its financial house in order".
The Council considered the redesign of City's General Ledger, and the need to create new Enterprise Funds that will allow the City to present the most accurate financial position of the City at any point in time, while also establishing reserve funds for future replacement of vehicles, equipment, and other fixed assets of the City. Staff proposed establishing a new Information Technology Fund which is self- supporting through internal service charges across the City, and outside the City as our very capable IT Director and staff are positioned to even provide IT services to our partners in the Imperial Valley. We also established a CIP Fund, with a focus on long-term capital infrastructure investments, with the goal of creating a 5-Year Budget for adoption as part of the FY 2025 process. Lastly, the City Council was presented with an updated Personnel Budget Position Control chart, to allow the Council to manage the "authorized" staff positions and FTE count in the City, including the reclassification of a Police Corporal to a Police Sergeant position, and the addition of a 0.5 FTE School Resource Officer (SRO).
Much credit to our City Council and their conservative and proactive fiscal leadership, along with that of our City Manager and the team of Directors and staff who work at City Hall day in and day out to ensure the Mayor and Council achieves their mission to improve the quality of life of our residents, businesses, and all those who call Imperial home.
Recommendation
Staff recommends receive and file this Q1 Quarterly Budget Report for quarter ending September 30, 2023, along with the attached detailed 5-Year History of Revenues and Expenditures.
Respectfully Submitted,
John Herrera, CPA
Interim Finance Director / City Treasurer
Attachments:
Q1 Quarterly Budget Report ending September 30, 2023, with 5-Year History (by Department).
Budget Amendment Resolution #2023-57 for Various Q1 Budget Amendments.
Personnel Budget Position Control Schedule for Q1 FY 2024.
RESOLUTION NO. 2023-57
RESOLUTION OF THE CITY COUNCIL FOR THE CITY OF
IMPERIAL, CALIFORNIA AMENDING THE MUNICIPAL
BUDGET FOR FIRST QUARTER (Q1) OF THE FISCAL YEAR
THAT BEGINS JULY 1, 2023 AND ENDS JUNE 30, 2024 AND
CREATING NEW CITY FUNDS IN THE GENERAL LEDGER
WHEREAS, the FY 2024 City Budget was adopted with a City resolution, and all amendments to said budget will also be made by Resolution; and WHEREAS, the City is requesting to establish a Sanitation / Solid Waste Fund as a proprietary type fund in its general ledger; and
WHEREAS, the City is requesting to establish an Equipment & Vehicle Replacement Fund as a proprietary type fund in its general ledger; and
WHEREAS, the City is requesting to establish an Information Technology Fund as a proprietary type fund in its general ledger; and
WHEREAS, the City is requesting to establish a Risk Management Fund as a proprietary type fund in its general ledger; and
WHEREAS, the City is requesting to establish a Capital Improvement Program (CIP) Fund as a governmental type fund in its general ledger; and
WHEREAS, the City is requesting a list of $4,200 "net" budget adjustments to the General Fund as shown in Exhibit "A".
WHEREAS, the City is updating its Purchasing Policy to encumber all purchases in the Budget above a given dollar amount.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF IMPERIAL DOES RESOLVE, DETERMINE, ORDER AND PROCLAIM AS FOLLOWS:
SECTION 1. The City establish the follow new funds in the City's general ledger:
a. Sanitation / Solid Waste Fund with a zero cash transfer. b. Equipment / Vehicle Replacement Fund with $2 million cash transfer from the General Fund.
" undation Technology Fund with S1 milion cash transfer from the General d. Risk Management Fund with $1 million cash transfer from the General Fund. e. Citywide CIP Fund
1 as shown in attached Exhibit "A".
SECTION 3. That Purchasing Policy be updated to require "advanced" approval of Purchase Requisitions for issuance of duly authorized Purchase Orders above a "certain amount", to encumber the Budget and present a more accurate Available Budget balance. And that the City Manager be authorized to establish the "threshold" at which a Purchase Order is required to be obtained "in advance" for all purchases "before" a City Department makes a purchase from any vendor. The only exception for obtaining a duly authorized Purchase Order is when a health & safety issue exists or an emergency is due cause for ignoring the Purchasing Policy. This update to the Purchasing Policy allows the City to achieve the Available Budget Equation:
a. Budget Less Actual Expenditures Less Encumbrances = Available Budget.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Imperial on the 15" day of November, 2023.
KATHERINE BURNWORTH,
Mayor
ATTEST:
KRISTINA M. SHIELDS,
City Clerk
2 CERTIFICATION
I, Kristina M. Shields, City Clerk of the City of Imperial, California, hereby certify that the foregoing resolution was duly adopted at a meeting of the City Council of said City at its meeting held on the 15"h day of November, 2023, by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Imperial, California, this day of November, 2023.
KRISTINA M. SHIELDS,
City Clerk
City of Imperial
Q1 Quarterly Budget Update
Q1 ending 09-30-23
List of Budget Adjustments, Transfers, and Corrections
Current Budget Amended
Fund Dept Object Budget ADJ +/- Budget Reason / Purpose for Adjustment 01 130 5210 10,000.00 10,000.00
01 131 5210 10,000.00 (10,000.00) Transfer balance to 01-130-5210 01 210 5330 15,000.00 15,000.00 Add budget account
01 305 5101 - 14,800.00 14,800.00
01 350 5221 Add budget amount
01 360 5101 14,800.00 (14,800.00) Transfer balance to 01-305-5101 01 410 5260 1,200.00 1,200.00 Not budgeted
01 421 5210 3,000.00 3,000.00 Need to increase budget
19,200.00 19,200.00
(15,000.00) (15,000.00) Funding from Grant in 62-000-4471 Net Q1 Budget Adjustments 4,200.00 4,200.00
2082029
:R296:2
.....:20e
separap Appreci
8,400.00 8,400.00
Funding Source for Budget Adjustment
62-000-4471 grant
Currently at $17,178.87
Cell phones for Library staff
Request not included in budget
Q1 QUARTERLY BUDGET REPORT ENDING SEPTEMBER 30, 2023 NOVEMBER 15, 2023 COUNCIL AGENDA City of Imperial
FY 2024 FY 2023 FY 2022 FY 2021 FY 2020
BUDGET ACTUAL BUDGET ACTUAL BUDGET ACTUAL BUDGET ACTUAL BUDGET ACTUAL Q1 - QUARTER ENDING SEPTEMBER 30TH
CITY COUNCIL
Salaries & Benefits 66,600 7,768 25,306 5,943 24,545 5,970 24,545 6,013 24,655 6,067 Maintenance & Operations 29,600 1,412 27,675 12,480 20,825 9,949 14,210 822 19,660 1,156 TOTAL CITY COUNCIL 96,200 9,180 52,981 18,422 45,370 15,919 38,755 6,835 44,315 7,223
CITY CLERK
Salaries & Benefits 5,900 1,316 112,615 5,759 112,615 98,101 81,248 18,665 80,889 18,809 Maintenance & Operations 38,600 3,157 45,280 955 18,925 1,257 37,420 641 20,980 283 TOTAL CITY CLERK 44,500 4,473 157,895 6,714 131,540 99,359 118,668 19,306 101,869 19,092
CITY ATTORNEY
Contract Attorney 150,000 2,375 115,000 16,000 135,000 16,000 160,000 930 120,000 60,767 Maintenance & Operations 1,800 1,650 347
TOTAL CITY ATTORNEY 151,800 2,375 116,650 16,347 135,000 16,000 160,000 930 120,000 60,767
CITY MANAGER
Salaries & Benefits 631,400 56,577 482,745 121,248 539,094 128,270 221,513 54,183 230,937 58,989 Maintenance & Operations 189,800 85,065 164,978 35,945 154,738 32,333 131,408 23,044 163,498 25,775 TOTAL CITY MANAGER 821,200 141,642 647,723 157,193 693,832 160,603 352,921 77,228 394,435 84,765
ADMIN/FINANCIAL
Salaries & Benefits 614,100 43,902 255,155 85,071 451,611 100,170 146,135 48,894 137,994 38,725 Maintenance & Operations 98,300 3,617 89,520 26,394 77,733 4,411 64,208 4,538 68,765 5,361 TOTAL ADMIN/FINANCIAL 712,400 47,520 344,675 111,466 529,344 104,581 210,343 53,432 206,759 44,085
INFORMATION TECHNOLOGY
Salaries & Benefits 578,600 62,121 224,820 75,559 358,616 67,426 94,450 21,134 72,190 18,170 Maintenance & Operations 461,700 152,468 393,833 66,049 351,164 117,355 201,178 111,344 363,741 80,449 TOTAL INFORMATION TECHNOLOGY 1,040,300 214,589 618,653 141,608 709,780 184,781 295,628 132,478 435,931 98,619
HUMAN RESOURCES
Salaries & Benefits 627,900 99,299 274,583 6,741 273,588 5,762 233,189 24,304 204,950 18,954 Maintenance & Operations 696,900 8,828 421,607 7,113 387,857 5,613 339,000 55,599 418,405 5,671 TOTAL HUMAN RESOURCES 1,324,800 108,127 696,190 13,854 661,445 11,374 572,189 79,903 623,355 24,625
GENERAL SERVICES (NON-DEPARTMENTAL)
Salaries & Benefits 65,000 22,730 82,500 30,651 87,500 27,989 55,000 48,459 58,500 17,634 Maintenance & Operations 201,800 134,828 261,010 88,812 249,352 28,030 92,450 43,260 90,000 20,604 TOTAL GENERAL SERVICES 266,800 157,558 343,510 119,463 336,852 56,019 147,450 91,720 148,500 38,238
SANITATION - SOLID WASTE MANAGEMENT
Salaries & Benefits 1,971,200 473,535 1,635,500 443,267 1,456,346 282,902 1,161,319 257,755 1,162,180 249,576 Maintenance & Operations
TOTAL SANITATION - SOLID WASTE MANAGEMENT 1,971,200 473,535 1,635,500 443,267 1,456,346 282,902 1,161,319 257,755 1,162,180 249,576 Source: Fund Balance System Page 1 of 4 11/9/2023 9:59 AM Q1 QUARTERLY BUDGET REPORT ENDING SEPTEMBER 30, 2023 NOVEMBER 15, 2023 COUNCIL AGENDA City of Imperial
FY 2024 FY 2023 FY 2022 FY 2021 FY 2020
BUDGET ACTUAL BUDGET ACTUAL BUDGET ACTUAL BUDGET ACTUAL BUDGET ACTUAL Q1 - QUARTER ENDING SEPTEMBER 30TH
POLICE
Salaries & Benefits 3,405,100 709,394 3,029,844 678,558 2,808,715 662,876 2,479,741 596,902 2,540,840 627,655 Maintenance & Operations 1,134,000 145,553 497,840 230,953 564,791 139,190 547,054 136,546 467,394 118,024 TOTAL POLICE 4,539,100 854,947 3,527,684 909,511 3,373,506 802,065 3,026,795 733,448 3,008,234 745,679 FIRE
Salaries & Benefits 1,300,000 158,958 1,112,185 163,062 1,079,791 137,000 1,079,791 201,990 1,048,341 181,519 Maintenance & Operations
TOTAL FIRE 1,300,000 158,958 1,112,185 163,062 1,079,791 137,000 1,079,791 201,990 1,048,341 181,519
ANIMAL CONTROL
Salaries & Benefits 94,100 20,074 81,080 18,632 79,758 18,048 63,370 17,571 69,213 18,674 Maintenance & Operations 30,800 2,023 17,043 2,915 15,578 2,628 11,108 2,697 11,650 1,702 TOTAL ANIMAL CONTROL 124,900 22,096 98,123 21,547 95,336 20,676 74,478 20,268 80,863 20,376
PUBLIC SERVICES MANAGEMENT
Salaries & Benefits 623,300 42,355 196,946 85,464 532,282 112,965 75,854 26,602 73,160 21,611 Maintenance & Operations
TOTAL PUBLIC SERVICES MANAGEMENT 623,300 42,355 196,946 85,464 532,282 112,965 75,854 26,602 73,160 21,611
CODE ENFORCEMENT - COMM DEV
Salaries & Benefits 77,800
Maintenance & Operations 11,600 647
TOTAL CODE ENFORCEMENT - COMM DEV 89,400 647 -
ENGINEERING
Salaries & Benefits 333,700 57,500 244,079 64,441 240,920 58,501 195,372 32,576 129,544 31,276 Maintenance & Operations 40,200 341 28,232 1,153 15,026 1,184 7,120 840 6,600 1,065 TOTAL ENGINEERING 373,900 57,842 272,311 65,593 255,946 59,685 202,492 33,417 136,144 32,342
STREET MAINTENANCE
Salaries & Benefits 377,600 83,978 193,502 64,308 254,495 60,994 207,567 47,978 226,071 43,904 Maintenance & Operations 1,218,700 266,476 927,710 86,907 738,797 43,394 529,096 116,433 569,400 62,453 TOTAL STREET MAINTENANCE 1,596,300 350,454 1,121,212 151,215 993,292 104,388 736,663 164,411 795,471 106,357
STORM DRAINS
Salaries & Benefits 311 110 156
Maintenance & Operations 105,200 4,848 27,800 12,136 17,250 7,409 17,850 1,140 20,250 2,392 TOTAL STORM DRAINS 105,200 5,160 27,800 12,136 17,250 7,519 17,850 1,295 20,250 2,392 Source: Fund Balance System Page 2 of 4 11/9/20239:59 AM Q1 QUARTERLY BUDGET REPORT ENDING SEPTEMBER 30, 2023 NOVEMBER 15, 2023 COUNCIL AGENDA City of Imperial
FY 2024 FY 2023 FY 2022 FY 2021 FY 2020
BUDGET ACTUAL BUDGET ACTUAL BUDGET ACTUAL BUDGET ACTUAL BUDGET ACTUAL Q1 - QUARTER ENDING SEPTEMBER 30TH
SHOP
Salaries & Benefits 154,500 25,032 93,225 26,995 127,239 28,412 81,423 19,169 88,960 21,504 Maintenance & Operations 81,000 14,621 80,023 12,975 55,090 10,243 35,840 4,001 21,250 1,063 TOTAL SHOP 235,500 39,653 173,248 39,970 182,329 38,654 117,263 23,171 110,210 22,567
BUILDINGS & GROUNDS
Salaries & Benefits 315,900 33,516 215,568 43,745 269,272 45,816 98,519 22,188 109,615 14,284 Maintenance & Operations 370,500 17,457 170,180 17,298 228,165 16,874 41,200 8,381 36,250 9,615 TOTAL BUILDINGS & GROUNDS 686,400 50,974 385,748 61,043 497,437 62,690 139,719 30,569 145,865 23,899
COMMUNITY DEVELOPMENT
Salaries & Benefits 287,700 54,908 206,382 56,938 357,851 70,338 293,204 97,173 377,240 93,387 Maintenance & Operations 106,900 11,593 62,965 9,326 13,220 56,663 56,770 1,827 42,405 3,543 TOTAL COMMUNITY DEVELOPMENT 394,600 66,501 269,347 66,263 371,071 127,001 349,974 99,001 419,645 96,931
BUILDING & SAFETY
Salaries & Benefits 174,500 43,172 225,766 52,806 174,017 40,846 145,904 39,084 157,068 36,951 Maintenance & Operations 28,400 7,301 23,810 2,737 17,818 4,616 15,855 1,568 20,300 2,469 TOTAL BUILDING & SAFETY 202,900 50,473 249,576 55,543 191,835 45,462 161,759 40,653 177,368 39,419
LIBRARY SERVICES
Salaries & Benefits 813,700 96,539 345,692 59,681 225,856 33,038 185,056 37,256 158,446 75,680 Maintenance & Operations 157,000 31,306 71,361 14,219 59,127 9,737 53,027 6,892 61,100 7,092 TOTAL LIBRARY SERVICES 970,700 127,845 417,053 73,900 284,983 42,775 238,083 44,148 219,546 82,772
COMMUNITY SERVICES MANAGEMENT
Salaries & Benefits 154,930 37,707 156,629 36,703 148,208 38,629 161,241 38,358 Maintenance & Operations 5,350 530 7,001 1,511 3,275 1,166 13,640 4,023 TOTAL COMMUNITY SERVICES MANAGEMENT 160,280 38,237 163,630 38,214 151,483 39,795 174,881 42,381
PARKS MAINTENANCE SERVICES
Salaries & Benefits 1,254,700 231,579 764,658 156,384 653,050 135,651 353,728 76,217 291,216 68,676 Maintenance & Operations 246,000 32,753 313,760 41,296 636,679 219,324 165,185 60,940 220,600 28,689 TOTAL PARKS MAINTENANCE SERVICES 1,500,700 264,332 1,078,418 197,680 1,289,729 354,975 518,913 137,157 511,816 97,365
RECREATIONAL PROGRAMS
Salaries & Benefits 29,500 38,180 159,375 45,444 94,884 38,368 63,426 7,900 94,934 44,668 Maintenance & Operations 37,600 2,834 19,130 4,204 17,626 1,896 54,010 485 61,995 34,190 TOTAL RECREATIONAL PROGRAMS 67,100 41,014 178,505 49,648 112,510 40,264 117,436 8,384 156,929 78,858
POOL PROGRAMS
Salaries & Benefits 29,214 28,713 25,436 28,713 26,777 8,972 28,863 24,958 Maintenance & Operations 3,064 11,450 7,486 10,800 479 3,775 10,800 2,090 TOTAL POOL PROGRAMS 32,278 40,163 32,922 39,513 27,256 12,747 39,663 27,048 Source: Fund Balance System Page 3 of 4 11/9/2023 9:59 AM Q1 QUARTERLY BUDGET REPORT ENDING SEPTEMBER 30, 2023 NOVEMBER 15, 2023 COUNCIL AGENDA City of Imperial
FY 2024 FY 2023 FY 2022 FY 2021 FY 2020
BUDGET ACTUAL BUDGET ACTUAL BUDGET ACTUAL BUDGET ACTUAL BUDGET ACTUAL Q1 - QUARTER ENDING SEPTEMBER 30TH
SPECIAL EVENTS
Salaries & Benefits 78,500 6,411 33,195 1,194 33,195 938 17,048 22,505 825 Maintenance & Operations 297,000 32,145 188,401 12,828 76,214 5,169 55,038 (1,012) 76,740 707 TOTAL SPECIAL EVENTS 375,500 38,556 221,596 14,023 109,409 6,107 72,086 (1,012) 99,245 1,532 GRAND TOTAL 19,614,700 3,363,083 14,143,972 3,066,090 14,289,358 2,959,233 10,150,829 2,322,967 10,455,318 2,250,118 19,614,700 3,363,083 14,143,972 3,066,090 14,289,358 2,959,233 10,150,829 2,322,967 10,455,318 2,250,118 (O) 0
Source: Fund Balance System Page 4 of 4 11/9/2023 9:59 AM CITY OF IMPERIAL PERSONNEL BUDGET POSITION CONTROL SCHEDULE Q1 BUDGET REPORT 11/15/23 FY 2023-2024 BUDGET FY 2023-2024 Current Hourly rate FY 2024 SUPPLEMENTAL CHANGES FY 2024 Proposed Proposed New FY 2024 BUDGET Filled Vacant FY 2024 Council Approved Positions FTE Count Range/Step W/COLA Q1 Position Changes Requested FTE Change Range/Step Hourty Rate Q1 PROPOSED Positions Allocation Allocations FTE Count City Council
City Council 5.0 City Council 5.0 5.0
City Clerk 1.0 City Clerk 1.0 1.0
Total City Council Positions 6.0 6.0 6.0
City Manager
Public Records Analyst 1.0 Public Records Analyst 1.0 1.0 Assistant to the City Manager 1.0 Assistant to the City Manager 1.0 1.0 City Manager 1.0 City Manager 1.0
Executive Assistant 1.0 Executive Assistant 1.0
Total City Manager Positions 4.0 3.0 1.0 4.0
Human Resources
Human Resources Manager 1.0 Human Resources Manager 1.0 1.0 Human Resources Specialist 1.0 Human Resources Specialist 1.0 Human Resources Analyst 1.0 Human Resources Analyst 1.0 Total Human Resources Positions 3.0 3.0 3.0
Administrative Services
Administrative Services Director 1.0 Administrative Services Director 10 1.0 Finance Manager 1.0 Finance Manager 10 1.0
Accounting Technician 1.0 Accounting Technician 1.0 1.0 Accounting Assistant I! 2.0 Accounting Assistant Il 1.0 1.0 2.0 Accounting Assistant !!! 1.0 Accounting Assistant Ill 1.0 1.0 Total Administrative Positions 6.0 4.0 2.0 6.0
information Technology
Information Technology Director 1.0 Information Technology Director 1.0 1.0 GIS Project Manager 1.0 GIS Project Manager 1.0 1.0
IT Technician !!! 2.0 IT Technician III 2.0 2.0
Administrative Assistant 1.0 Administrative Assistant 1.0 1.0 Total Information Technology Positions 5.0 4.0 1.0 5.0
FY 2023 BUDGET FY 2023 FY 2024 SUPPLEMENTAL CHANGES FY 2024 Proposed Proposed New FY 2024 BUDGET Filled Vacant FY 2024 Existing Positions FTE Count Hourty rate w/COLA Position Changes Requested FTE Change Range/Step Hourly Rate PROPOSED Positions Allocation Allocations FTE Count Police Department
Chief of Police (Interim) 1.0 Chief of Police (Interim) 1.0 1.0 Police Captain 1.0 Police Captain 1.0 1.0
Sergeant 5.0 Sergeant 5.0 5.0
Corporal 1.0 Corporal 1.0 1.0
Corporal (Filled as Police Officer) 1.0 Reclass to Police Officer 76/1 $29.53 Police Officer 1.0 10 Corporal 1.0 Reclass to Sergeant 87/1 S38.74 Sergeant 1.0 10 Police Officer 13.0 Police Officer 13 13.0
Police Officer | New Police Officer (50% SRO/50% Traffic) 10 76/1 $29.53 Police Officer 10 Police Service Officer Ill 3.0 Police Service Officer I!! 3.0 - w
Police Service Officer 1 1.0 Police Service Officer 1 1.0 Criminal Analyst 1.0 Criminal Analyst 1.0 1.0
Police Chief's Administrative Assistant 1.0 Police Chief's Administrative Assistant 1.0 1.0 Total Police Positions 29.0 1.0 27.0 2.0 30.0
Public Services
Public Services Director 1.0 Public Services Director 1.0 1.0 Public Services Manager 1.0 Public Services Manager 1.0 1.0 Public Services Foreman 1.0 Public Services Foreman 1.0 1.0 Management Analyst 1.0 Management Analyst 1.0 1.0
Lead Equipment Mechanic 1.0 Lead Equipment Mechanic 1.0 1.0 Equipment Mechanic 1.0 Equipment Mechanic 1.0 1.0
Maintenance Electrician | 1.0 Maintenance Electrician 1.0 Source: HR Schedules Page 1 of 3 11/9/2023 10:06 AM
CITY OF IMPERIAL PERSONNEL BUDGET POSITION CONTROL SCHEDULE Q1 BUDGET REPORT 11/15/23 General Maintenance Technician I 1.0 General Maintenance Technician | 1.0 1.0 Building Services Worker 1.0 Building Services Worker 1.0 1.0 Crew Leader 1.0 Crew Leader 2.0 1.0
General Maintenance III 3.0 General Maintenance !!I 3.0 3.0 General Maintenance I| 1.0 General Maintenance lI 1.0 1.0 General Maintenance 1 4.0 General Maintenance 1 4.0 4.0 Total Public Services Positions 18.0 18.0 1.0 18.0
FY 2023 BUDGET FY 2023 FY 2024 SUPPLEMENTAL CHANGES FY 2024 Proposed Proposed New FY 2024 BUDGET Filled Vacant FY 2024 Existing Positions FTE Count Hourly rate w/COLA Position Changes Requested FTE Change Range/Step Hourly Rate PROPOSED Positions Allocation Allocations FTE Count Community Development
Planning Commissioner 5.0 Planning Commissioner 5.0 5.0 Community Development Director 1.0 Community Development Director 1.0 1.0 Project Manager 1.0 Project Manager 1.0 1.0
Administrative Assistant 1.0 Administrative Assistant 1.0 1.0 Building Inspector I 1.0 Building Inspector l 1.0 1.0
Code Enforcement Inspector 1.0 Code Enforcement Inspector 1.0 1.0 Planner I 1.0 Planner I 1.0 1.0
Engineer Tech/Inspector 1.0 Engineer Tech/inspector 1.0 1.0 Community Development Technician 1.0 Community Development Technician 1.0 1.0 Organic Waste Monitor 0.5 Organic Waste Monitor 0.5 0.5 Total Community Development Positions 13.5 13.5 13.5
Library
Community Services Director (Vacant) 1.0 Community Services Director (Vacant) 1.0 1.0 Library Administrator 1.0 Library Administrator 1.0 1.0 [Librarian 1.0 Librarian 1.0 1.0
Literacy Coordinator 1.0 Literacy Coordinator 1.0 1.0
Library Technician 1.0 Library Technician 1.0 1.0
Library Assistant 1 2.0 Library Assistant I 2.0 2.0
Literacy Coordinator PT 1.0 Literacy Coordinator PT 1.0 1.0 Library Page PT 0.5 Library Page PT 0.5 0.5
Total Library Services Positions 8.5 7.5 1.0 8.5
FY 2023 BUDGET FY 2023 FY 2024 SUPPLEMENTAL CHANGES FY 2024 Proposed Proposed New FY 2024 BUDGET Filled Vacant FY 2024 Existing Positions FTE Count Hourty rate w/COLA Position Changes Requested FTE Change Range/Step Hourly Rate PROPOSED Positions Allocation Allocations FTE Count Parks & Recreation
Parks & Recreation Director 1.0 Parks & Recreation Director 1.0 1.0 Special Events Coordinator 1.0 Special Events Coordinator 1.0 1.0 Recreation Coordinator 1.0 Recreation Coordinator 1.0 1.0 Recreation Specialist 3.0 Recreation Specialist 1.0 2.0 3.0 Administrative Assistant 1.0 Administrative Assistant 1.0 1.0 Crew Leader Parks 1.0 Crew Leader Parks 1.0 1.0
Park Maintenance Worker III 2.0 [Park Maintenance Worker !!I 2.0 2.0 Park Maintenance Worker I! 4.0 Park Maintenance Worker Il 4.0 4.0 Park Maintenance Worker I 4.0 Park Maintenance Worker l 4.0 4.0 Lifeguard/Rec Leaders 25 PT 13.0 Lifeguard/Rec Leaders 25 PT 13.0 13.0 Total Parks & Recreation Positions 31.0 29.0 2.0 31.0
Water
Water Plant Chief Operator 1.0 Water Plant Chief Operator 1.0 1.0 Water Treatment Operator !!! 3.0 Water Treatment Operator Ill 3.0 3.0 Water Treatment Operator lI 1.0 Water Treatment Operator Il 1.0 1.0 Distribution Utility Worker !! 1.0 Distribution Utility Worker Il 1.0 1.0 Distribution Utility Worker 1 1.0 Distribution Utility Worker I 1.0 1.0 General Maintenance III 2.0 General Maintenance !!I 2.0 2.0 General Maintenance lI 1.0 General Maintenance Il 1.0 1.0 Total Water Positions 10.0 10.0 10.0
FY 2023 BUDGET FY 2023 FY 2024 SUPPLEMENTAL CHANGES FY 2024 Proposed Proposed New FY 2024 BUDGET Filled Vacant FY 2024 Source: HR Schedules Page 2 of 3 11/9/2023 10:06 AM
CITY OF IMPERIAL PERSONNEL BUDGET POSITION CONTROL SCHEDULE Q1 BUDGET REPORT 11/15/23 Existing Positions FTE Count Hourly rate w/COLA Position Changes Requested FTE Change Range/Step Hourly Rate PROPOSED Positions Allocation| Allocations FTE Count Wastewater
Wastewater Plant Chief Operator 1.0 Wastewater Plant Chief Operator 1.0 1.0 Wastewater Operator !!I 1.0 Wastewater Operator I!! 1.0 1.0 Wastewater Operator I| 1.0 Wastewater Operator I| 1.0 10 Wastewater Operator I 2.0 Wastewater Operator ! 2.0 2.0 General Maintenance Ill 1.0 General Maintenance IlI 1.0 1.0 General Maintenance I 1.0 General Maintenance I 1.0
Total Wastewater Positions 7.0 7.0
GRAND TOTAL ALL DEPARTMENTS 141.0 1.0 132.0 10.0 142.0
Source: HR Schedules Page 3 of 3 11/9/2023 10:06AM
CITY OF IMPERIAL - Q1 QUARTERLY BUDGET UPDATE GENERAL FUND REVENUE SUMMARY
TOP REVENUES IN THE GENERAL FUND
FY 2024 FY 2023 FY 2022 FY 2021
REVENUES Budget Actual Budget Actual Budget Actual Budget Actual Fund: 01 - GENERAL FUND
TOTAL PROPERTY TAXES 2,105,200 16,395 1,926,846 16,964 1,492,392 9,152 1,492,392 14,534 01-000-4120 SALES TAX 3,419,100 523,657 646,625 2,597,436 242,520 1,943,000 157,734 TOTAL CANNIS TAX 765,000 43,093 750,000 10,038 484,000 (900) 368,000 55,835 01-000-4130 FRANCHISES 360,000 94,458 250,000 85,804 250,000 47,853 250,000 35,648 01-000-4140 TRANSIENT OCCUPANCY TAX 350,000 97,505 35,000 33,241 20,000 20,000 (14,396) 01-000-4210 BUSINESS LICENSES 66,300 4,741 65,000 4,760 60,000 3,974 55,000 2,627 COMMUNITY DEVELOPMENT PERMITS & FEES 622,500 350,973 600,000 58,364 565,000 122,168 590,000 149,259 01-000-4330 UTILITY PENALTIES 168,300 45,843 100,000 44,398 30,266 125,000 25,370 01-000-4410 MOTOR VEHICLE IN LIEU 2,173,800 2,131,142 1,757,357 1,757,357 01-000-4508 CFD SERVICE FEE 100,000 100,000 100,000 100,000 SOLID WASTE & RELATED REVENUES 2,142,600 485,514 1,817,000 441,359 1,537,004 141,903 1,244,880 262,851 PARKS & RECREATION FEES 60,000 11,071 36,800 7,196 36,500 11,748 36,500 150 01-000-4610 INTEREST EARNED 490,000 59,951 6,000 2,494 6,500 671 6,500 671 01-000-4910 OPERATING TRANSFERS IN 5,991,000 1,496,500 1,946,558 4,391,878 1,363,797 728,682 TOTAL REVENUES GENERAL FUND 19,623,200 3,379,139 10,776,620 1,376,643 14,087,588 699,553 10,149,367 TOP 5 REVENUES IN THE GENERAL FUND
FY 2024 FY 2023 FY 2022 FY 2021
Budget Actual Budget Actual Budget Actual Budget Actual 01-000-4910 OPERATING TRANSFERS IN 5,991,000 1,496,500 1,946,558 4,391,878 1,363,797 01-000-4120 SALES TAX 3,419,100 523,657 646,625 2,597,436 242,520 1,943,000 157,734 01-000-4410 MOTOR VEHICLE IN LIEU 2,173,800 2,131,142 1,757,357 1,757,357 2,142,600 485,514 441,359 1,537,004 141,903 1,244,880 262,851 SOLID WASTE & RELATED REVENUES 1,817,000
TOTAL PROPERTY TAXES 2,105,200 16,395 1,926,846 16,964 1,492,392 9,152 1,492,392 14,534 TOTAL REVENUES GENERAL FUND 19,623,200 3,379,139 10,776,620 1,376,643 14,087,588 699,553 10,149,367 728,682 Top 5 Revenues 15,831,700 2,522,066 7,821,546 1,104,948 11,776,067 393,575 7,801,426 435,119 81% 73% 84% 77%
Source: Fund Balance System City Council Agenda 11/15/23 11/9/2023 10:23 AM CITY OF IMPERIAL - Q1 QUARTERLY BUDGET UPDATE GENERAL FUND REVENUE SUMMARY FY 2020
Budget Actual
1,738,243 19,729
2,204,964 131,544
265,000 14,283
26,000
55,000 7,595
590,000 117,542
100,000 33,426
1,637,565
100,000 25,000
1,244,880 234,820
68,000 27,278
6,500 671
1,648,647 316,065
10,312,690 1,027,833
FY 2020
Budget Actual
1,648,647 316,065
2,204,964 131,544
1,637,565
1,244,880 234,820
1,738,243 19,729
10,312,690 1,027,833
8,474,299 702,157
82%
Source: Fund Balance System City Council Agenda 11/15/23 11/9/2023 10:23 AM