FY 2023 Preliminary Budget
City Council Study Session
June 1, 2022
ATTACHMENT 4
Budgeting Mindset 2
City Manager City Attorney City Clerk Community
Development
Engineering Finance Fire
Department
Human
Resources
Information
Technology
Police
Department Public Works
Recreation &
Community
Services
ATTACHMENT 4
Agenda
3 Strategic Approach
Objectives Changes Assumptions Mid-Year Budgets Discussion ATTACHMENT 4
Strategic Approach
Commitment
Today & Tomorrow
Slow & Steady
Team Approach
Employees
Residents
Businesses
Visitors
Action
Expanded Finance Team
Augmented Audit Team
20 Presentations
Pursue Utility Rates
Expand Revenue Sources
Commence Polling
Leveraging ARPA Funds
Put House in Order
Fortitude
Update Rates
Implement Hiring Freeze
Live Within Means
Make the Hard Decisions
Transparency
Grand Jury Responses
ClearGov Website
Videos
Measure Z ($20M/yr)
4 ATTACHMENT 4
Objectives
Council Priorities
Finances
Housing
Economic Development
Infrastructure & Facilities
Quality of Life
Organizational Health
Balanced Budget
Financial State of City
General Fund
Other Funds
Cost Allocations
Internal Service Funds
Employee Allocations
Fund Transitions
Engineering
Vehicle (Fleet)
5 ATTACHMENT 4
Changes
Employee Costs
Distributions
Ongoing Negotiations
Cost Allocations
Internal Service Funds
Cost Allocation Plan
Fund Transitions
Vehicle (Fleet)
Engineering
Document Design
Layout
Commentary
ClearGov
6 ATTACHMENT 4
Assumptions
General Fund
Inflation
Projections
Personnel Costs
Vacant Positions
Vacancy Savings
Step Increases
Health Insurance
Operation Costs
Inflation
Professional Services
Capital Projects
Inflation
Supply Chain
Workload vs. Staffing Level
7 ATTACHMENT 4
Mid-Year Update
Fund Balances
Reconciled
Updated
Personnel & CIP
Fill
Freeze
Authorize
Hold
Major Updates
User Fee Rates
Utility Rates
Address Outdated Rates
Cost Allocation Plan
LMD and CFD
Reconciled
Rates Established
8 ATTACHMENT 4
Budgets 9
ATTACHMENT 4
Budget : City Wide, General Fund & All Other Funds
General Fund All Other Funds Citywide Total
Revenues 67,290,348 138,539,085 205,829,433
Operational Revenues 65,850,848 137,041,585 202,892,433 Transfers In 0 1,497,500 1,497,500
Pulled from Assigned Balances 1,439,500 0 1,439,500
Expenditures (67,243,696) (111,662,489) (178,906,185)
Personnel (42,583,958) (40,058,201) (82,642,159)
Operations (21,418,238) (53,418,998) (74,837,236)
Capital (425,000) (12,196,150) (12,621,150)
Transfers (1,497,500) 0 (1,497,500)
Debt Service 0 (5,989,140) (5,989,140)
Sent to Assigned Balances (1,319,000) 0 (1,319,000)
Net 46,652 26,876,596 26,923,248
10 ATTACHMENT 4
Budget : Citywide Revenues & Expenses by Department 11
Assigned FB : General Fund To or From Assigned Fund Balance Non Departmental : Includes Internal Service Charge Payments, Transfers, and some Capital Costs.
Expenses
Revenues
1,319,000
2,047,295
1,532,943
5,447,257
5,022,846
9,416,458
4,397,764
17,077,367
6,192,106
5,215,845
16,781,500
26,854,270
74,868,755
2,732,779
1,439,500
0 0
0 5,380,000
2,583,000
0 3,256,000
5,080,168
0 93,511,321
1,291,700
92,275,144
1,012,600
Assigned FB
City Attorney
City Clerk
City Manager
Community Development
Engineering
Finance
Fire Department
Human Resources
Information Technology
Non Departmental
Police Department
Public Works
Recreation & Community Services
ATTACHMENT 4
Budget : General Fund 12
46,770,482 49,805,797 53,202,740
60,650,530
67,290,348
(50,147,861) (44,990,911) (46,264,595)
(63,627,476) (67,243,696)
(3,377,379)
4,814,886 6,938,144
(2,976,946) 46,652
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed ATTACHMENT 4
Budget : General Fund
FY22 Budget FY23 Preliminary Variance
Revenue 60,650,530 67,290,348 6,639,818
Revenue 60,650,530 65,850,848 5,200,318
From Assigned FB 1,439,500 1,169,500
Expenses (63,627,476) (67,243,696) (3,616,200)
Personnel (40,045,724) (42,583,958) (2,538,234)
Operations (20,647,022) (21,418,238) (771,216)
Capital (1,991,200) (425,000) 1,566,200
Transfers (943,530) (1,497,500) (553,970)
To Assigned Fund Balance 0 (1,319,000) (1,319,000)
Net (2,976,946) 46,652 3,023,598
Personnel
63%
Operations
32%
Capital
1%
Transfers
2%
To Assigned FB
2%
FY 2023
13 ATTACHMENT 4
Budget : Measure M
FY22 Budget FY23 Preliminary Variance
Revenue 9,385,180 10,242,029 856,849
Revenue 9,385,180 10,242,029 856,849
Expenses (8,786,473) (9,610,229) (823,756)
Personnel (8,567,813) (9,420,189) (852,376)
Operations (201,454) (190,040) 11,414
Capital (17,206) 0 17,206
Debt Service 0 0 0
Transfers 0 0 0
Net 598,707 631,800 33,093
Personnel
98%
Operations
2%
FY 2023
14 ATTACHMENT 4
Budget : Water Funds
FY22 Budget FY23 Preliminary Variance
Revenue 25,515,899 22,087,721 (3,428,178)
Revenue 25,515,899 22,087,721 (3,428,178)
Expenses (29,213,948) (24,324,088) 4,889,860
Personnel (4,117,029) (5,526,533) (1,409,504)
Operations (11,448,042) (11,293,155) 154,887
Capital (10,108,207) (4,752,525) 5,355,682
Debt Service (2,752,750) (2,751,875) 875
Transfers (787,920) 0 787,920
Net (3,698,049) (2,236,367)* 1,461,682
Personnel
23%
Operations
46%
Capital
20%
Debt
Service
11%
FY 2023
*Fund 680 = (8,787,866); Fund 690 = 2,847,679; Fund 700 = 3,703,820 15 ATTACHMENT 4
Budget : Sewer Funds
FY22 Budget FY23 Preliminary Variance
Revenue 23,202,547 27,192,107 3,989,560
Revenue 23,202,547 27,192,107 3,989,560
Expenses (49,983,747) (20,585,207) 29,398,540
Personnel (5,858,572) (7,153,817) (1,295,245)
Operations (11,367,641) (10,105,500) 1,262,141
Capital (29,551,569) (88,625) 29,462,944
Debt Service (3,205,965) (3,237,265) (31,300)
Transfers 0 0 0
Net (26,781,200) 6,606,900* 33,388,100
Personnel
35%
Operations
49%
Capital
0%
Debt
Service
16%
FY 2023
*Fund 630 = 1,460,727; Fund 640 = 110,439; Fund 650 = 5,035,734 16 ATTACHMENT 4
Budget : Solid Waste Funds
FY22 Budget FY23 Preliminary Variance
Revenue 14,698,353 16,565,379 1,867,026
Revenue 14,698,353 16,565,379 1,867,026
Expenses (18,944,885) (17,566,070) 1,378,815
Personnel (4,998,336) (6,004,560) (1,006,224)
Operations (10,523,036) (11,561,510) (1,038,474)
Capital (3,423,513) 0 3,423,513
Debt Service 0 0 0
Transfers 0 0 0
Net (4,246,532) (1,000,691)* 3,245,841
Personnel
34%
Operations
66%
FY 2023
*Fund 660 = (897,691); Fund 670 = (103,000)
17 ATTACHMENT 4
Budget : Transfers
From To Amount Purpose
General Fund (902,000) Supplement Recreation Fund (50%) Recreation Fund 902,000
General Fund (150,000) Supplement Golf Course (12%)
Golf Fund 150,000
General Fund (445,500) Excise Tax (50%) to Sewer PFIP
Sewer PFIP 445,500
From Total (1,497,500) Balanced
To Total 1,497,500
18 ATTACHMENT 4
Budget : Staffing
Funded FTE FY22 Budget FY23 Preliminary Variance
Citywide 446.0 448.0 2.0
City Attorney 4.0 4.0 0.0
City Clerk 6.0 6.0 0.0
City Manager 7.0 8.0 1.0
Development Services 20.0 20.0 0.0
Engineering 24.0 24.0 0.0
Finance 20.0 20.0 0.0
Fire 54.0 54.0 0.0
Human Resources 7.0 7.0 0.0
Information Technology 12.0 12.0 0.0
Police 111.0 111.0 0.0
Public Works 174.0 175.0 1.0
Recreation 8.0 8.0 0.0
Funded
97%
Unfunded
3%
FY 2023
19 ATTACHMENT 4
Budget : CIP
Project Amount Source
City Manager Gateway Design & Construction $70,000 General Fund Engineering Flow Split Repair 304,000 ARPA
IMLR Pumps 1,863,000 ARPA
Aeration Control 908,000 ARPA
Zone B Mixing Sys. 2,052,000 ARPA
Safe Routes to School 1,500,000 Measure K
UPPR Crossing 140,000 TDA/Local/Traffic Sig
Human Resources HR Furniture/ADA 120,000 Development Mitigation Professional Recruit. 150,000 General
Marked Vehicles (3) 270,000 General – Capital Reserve
SWAT Radios 40,000 General – Asset Seizure
CIP 22058 (additional appropriation) Well 29 TCP 4,750,000 Enterprise (Water) CIP 20003 (additional appropriation) Eng. Const. Inspector Vehicle 5,000 Vehicle Fund CIP 22018 (additional appropriation) Fire Station Security Gate 5,000 General 20 ATTACHMENT 4
Discussion 21
ATTACHMENT 4