City of
Manteca
PROPOSED
BUDGET
FISCAL YEAR
2022-2023
ATTACHMENT 2
Mayor and City Council
Fiscal Year 2022-2023
Benjamin J. Cantu, Mayor
Charlie Halford, Vice Mayor - District 1
David Breitenbucher, Councilmember - District 3
Jose Nuño, Councilmember - District 4
Gary Singh, Councilmember - District 2
Executive Team
Toni Lundgren, Interim City Manager
Jose Jasso, Interim Assistant City Manager
David Nefouse, City Attorney
Cassandra Candini-Tilton, Director of Legislative Services/City Clerk Dawn Cortesi, Acting Director of Human Resources
Pennie Arounsack, Director of Information Technology & Innovation Bret Harmon, Director of Finance
Carl Brown, Director of Public Works
Kevin Jorgensen, Director of Engineering
Chris Erias, Director of Development Services
Mike Aguilar, Police Chief
Dave Marques, Fire Chief
Budget Prepared by:
Bret Harmon, Director of Finance
Jared Hansen, Deputy Director of Finance
Kevin Williams, Budget Analyst
Lana McBroom, Budget Analyst
Portia Sandoval, Accounting Technician
Suzanne Mallory, Retired Annuitant
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CITY OF MANTECA | FY 2022-2023 PRELIMINARY BUDGET
CONTENTS
Preface .................................................................................................................................................................... 6 Financial Plan and Budget Organization ............................................................................................................. 6 Capital Improvement Plan................................................................................................................................... 7 Budget Message...................................................................................................................................................... 8 Budget Overview................................................................................................................................................. 8 City of Manteca Profile.......................................................................................................................................... 11 Early History of Manteca................................................................................................................................... 11 Modern Era of Manteca.................................................................................................................................... 12 Policies and Objectives.......................................................................................................................................... 14 Budget and Fiscal Policies ................................................................................................................................. 14 Financial Plan Purpose and Organization.......................................................................................................... 14 Financial Report and Budget Administration.................................................................................................... 15 General Revenue Management........................................................................................................................ 16 User Fee Cost Recovery Goals........................................................................................................................... 17 Enterprise Fund Fees and Rates........................................................................................................................ 20 Investments....................................................................................................................................................... 21 GANN Appropriations Limitation ...................................................................................................................... 22 Capital Improvement Management.................................................................................................................. 23 Capital Financing and Debt Management Policy .............................................................................................. 24 Debt Capacity .................................................................................................................................................... 26 Policy Goals Related to Planning Goals and Objectives.................................................................................... 29 SB 1029 Compliance.......................................................................................................................................... 29 Personnel Management.................................................................................................................................... 30 Productivity ....................................................................................................................................................... 32 Contracting for Services.................................................................................................................................... 32 ATTACHMENT 2
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City Attorney ......................................................................................................................................................... 34 Department Description ................................................................................................................................... 34 Department Organization ................................................................................................................................. 34 Department Functions...................................................................................................................................... 35 Accomplishments for 2021-2022...................................................................................................................... 35 Objectives for 2022-2023.................................................................................................................................. 35 Legislative Services/City Clerk............................................................................................................................... 36 Department Description ................................................................................................................................... 36 Department Organization ................................................................................................................................. 36 Department Activities....................................................................................................................................... 37 Accomplishments for 2021-2022...................................................................................................................... 37 Objectives for 2022-2023.................................................................................................................................. 38 Budget Highlights.............................................................................................................................................. 38 City Manager......................................................................................................................................................... 39 Department Description ................................................................................................................................... 39 Department Organization ................................................................................................................................. 39 Department Functions...................................................................................................................................... 39 Accomplishments for 2021-2022...................................................................................................................... 40 Objectives for 2022-2023.................................................................................................................................. 40 Budget Highlights.............................................................................................................................................. 40 Development Services Department...................................................................................................................... 41 Department Description ................................................................................................................................... 41 Department Organization ................................................................................................................................. 41 Department Functions...................................................................................................................................... 42 Accomplishments for 2021-2022...................................................................................................................... 42 Objectives for 2022-2023.................................................................................................................................. 43 Budget Highlights.............................................................................................................................................. 43 ATTACHMENT 2
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Engineering ........................................................................................................................................................... 44 Department Description ................................................................................................................................... 44 Department Organization ................................................................................................................................. 45 Department Functions...................................................................................................................................... 45 Accomplishments for 2021-2022...................................................................................................................... 46 Objectives for 2022-2023.................................................................................................................................. 46 Budget Highlights.............................................................................................................................................. 47 Finance .................................................................................................................................................................. 48 Department Description ................................................................................................................................... 48 Department Organization ................................................................................................................................. 48 Department Activities....................................................................................................................................... 49 Budget Highlights.............................................................................................................................................. 50 Accomplishments for 2021-2022...................................................................................................................... 50 Objectives for 2022-2023.................................................................................................................................. 50 Fire......................................................................................................................................................................... 51 Department Description ................................................................................................................................... 51 Department Organization ................................................................................................................................. 51 Department Functions...................................................................................................................................... 51 Accomplishments for 2021-2022...................................................................................................................... 52 Objectives for 2022-2023.................................................................................................................................. 52 Budget Highlights.............................................................................................................................................. 53 Human Resources ................................................................................................................................................. 54 Department Description ................................................................................................................................... 54 Department Organization ................................................................................................................................. 55 Department Functions...................................................................................................................................... 55 Accomplishments for 2021-2022...................................................................................................................... 56 Objectives for 2022-2023.................................................................................................................................. 56 Budget Highlights.............................................................................................................................................. 57 ATTACHMENT 2
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Information Technology & Innovation.................................................................................................................. 58 Department Description ................................................................................................................................... 58 Department Organization ................................................................................................................................. 59 Department Activities....................................................................................................................................... 59 2021-2022 Accomplishments to Date............................................................................................................... 60 2022-2023 Objectives ....................................................................................................................................... 60 Budget Highlights.............................................................................................................................................. 61 Police..................................................................................................................................................................... 62 Department Description ................................................................................................................................... 62 Department Organization ................................................................................................................................. 62 Department Functions...................................................................................................................................... 63 Accomplishments for 2021-2022...................................................................................................................... 63 Objectives for 2022-2023.................................................................................................................................. 64 Budget Highlights.............................................................................................................................................. 64 Public Works.......................................................................................................................................................... 65 Department Description ................................................................................................................................... 65 Department Organization ................................................................................................................................. 66 Accomplishments for 2021-2022...................................................................................................................... 66 Objectives for 2022-2023.................................................................................................................................. 69 Budget Highlights.............................................................................................................................................. 70 Recreation & Community Services........................................................................................................................ 71 Department Description ................................................................................................................................... 71 Department Organization ................................................................................................................................. 71 Department Functions...................................................................................................................................... 72 Accomplishments for 2021-2022...................................................................................................................... 73 Objectives for 2022-2023.................................................................................................................................. 73 Budget Highlights.............................................................................................................................................. 74 ATTACHMENT 2
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Funds Used by Type .............................................................................................................................................. 75 Glossary of Terms.................................................................................................................................................. 81
FINANCIAL SECTION
Budget by Fund………………………………………………………………………………………………………………………………………… FS-1 Budget by Department……………………………………………………………………………………………………………………………. FS-16 Staffing by Department…………………………………………………………………………………………………………………………… FS-29 Transfers………………………………………………………………………………………………………………………………………………… FS-44 Debt Service…………………………………………………………………………………………………………………………………………… FS-45 ATTACHMENT 2
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CITY OF MANTECA | FY 2022-2023 PRELIMINARY BUDGET
PREFACE
This document is the City of Manteca’s financial plan for fiscal year 2023, which runs from July 1, 2022 through June 30, 2023. The Manteca City Council (Council) uses this plan and budget to allocate resources to prioritize operations and programs. Beyond its value as a financial plan, this document contains relevant and guiding policies regulating the use of City monies.
Council, as the City’s legislative body, uses a variety of workshops and meetings to establish its short-term and long-term priorities, objectives, and policies. Under the City’s Council-Manager form of government, the City Manager, along with the executive leadership team and staff, implement Council’s policies and pursue its objectives. This document is used by staff to measure accountability and success in providing services and achieving objectives. The community can use the document as a primary source for transparent information about what the City is doing with taxpayer money.
Available resources and funding constrain the extent to which the City achieves its goals, objectives, and service standards. The budget sets the spending authorization for the year according to projected revenues. If an increase in funding needs arises during the year, then Council considers the request for additional funding in a public meeting as it did in approving the original budget.
Financial Plan and Budget Organization
The reader will find the budget is divided into sections designed to provide context to the financial plan, to educate the public on how to use the plan, and to inform others in the business and government communities about how the City uses its resources. This financial plan is organized into the following sections:
• Budget Message: The message from the City Manager discussing key elements of the current status of the fiscal condition of the City, economic impacts, budget highlights, and areas of note. • Policies and Objectives: Summarizes the fiscal policies that guide preparation and management of the budget.
• Department Summaries: Examines each department’s purpose, organizational structure, prior year accomplishments, and objectives for FY 2022-2023.
• Financial Summaries: Includes supplemental financial and statistical information regarding revenue, expenditures, operating transfers, projected fund balances, and debt service requirements. Debt Service summarizes the City’s debt obligations as of the beginning of the fiscal planning period. Graphical displays of key components are also included to make the information easier to study. • Personnel Summary: Reports the new personnel included in the budget as approved-and-funded or approved-and-unfunded positions.
• Operating Budget: Presents the City’s operating programs based on functional units and the requested resources to:
o Provide essential service levels to the community.
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o Identify activities performed in delivery program services. o Propose objectives for improving the delivery of service.
The City’s operating programs are distributed across departmental functional areas.
Capital Improvement Plan
The City’s FY 2023 capital improvement plan (CIP) includes all of the City’s equipment purchases of $25,000 or greater, non-public works capital projects of $25,000 or greater, and all public works projects of $100,000 or greater.
Administration
• City Manager
• Legislative
Services/City Clerk
• Human Resources
• Finance
• Information
Technology &
Innovation
Public Safety
• Police
• Fire
Cultural
Services
• Recreation &
Community
Services
Development
and
Infrastructure
• Development
Services
• Public Works
• Engineering
• Transit
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CITY OF MANTECA | FY 2022-2023 PRELIMINARY BUDGET
BUDGET MESSAGE
Honorable Mayor, Members of the City Council, and Residents of Manteca:
During this time of opportunity and positive change, it is a pleasure to present to you a balanced Preliminary Fiscal Year (FY) 2022-2023 Operating Budget for the City of Manteca. Preparing a budget for a full-service city always has its share of unknown variables. The lives of residents, visitors, and staff have changed in many ways over the last several years as we have lived through a global pandemic and weathered significant staffing changes along with uncertainty at City Hall. This annual budget sets forth the city’s spending plan for the fiscal year starting July 1, 2022 and ending June 30, 2023 as well as represents the implementation plan for executing the Council’s goals, policies, and objectives for the upcoming year. This budget represents a renewed focus on fiscal stability and sustainability while the City continues to make progress on closing prior year audits in order to prepare for the city’s growth and economic evolution.
We will continue a slow-roll and methodical approach to our fiscal recovery. Council and staff have dedicated resources and time to living within its means, being financially prudent, and producing clean financial statements. These efforts aligned with Council’s objectives and directions will move the City forward to a new, brighter, more transparent future. A special thank you to every employee that was involved with putting together the preliminary budget and a special thank you to the Budget Team for their tireless efforts to bring this budget to Council.
Budget Overview
The budget supports maintaining existing service levels and financial solvency. The FY 2022-2023 operating budget includes $207,039,433 in revenues and other sources and $179,840,617 in expenses and other uses.
FY 2022-2023 Annual Budget Summary
General Fund All Other Funds Citywide Total
REVENUE & OTHER SOURCES $68,500,348 $138,539,085 $207,039,433 Operating Revenues 66,400,848 137,041,585 203,442,433
Pulled from Assigned Balances 2,099,500 0 2,099,500
Transfers In 0 1,497,500 1,497,500
EXPENSES & OTHER USES 67,958,696 111,881,921 179,840,617 Personnel 42,583,958 40,031,833 82,615,791
Operations 21,473,238 53,618,998 75,092,236
Capital 1,085,000 12,241,950 13,326,950
Debt Service 0 5,989,140 5,989,140
Transfer Out 1,497,500 0 1,497,500
Sent to Assigned Balances 1,319,000 0 1,319,000
NET $541,652 $26,657,164 $27,198,816
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Revenues
• Based on the most-recent trend analysis, staff forecasts sales tax will grow to $18.35M in FY 2022-2023 compared to the FY 2021-2022 amended budget amount of $16.19M. Inflation and service station sales are significant contributors to the increase.
Fund Balance
• The Finance department is conducting a complete review and reconciliation of fund balances and net positions (fund balances) for each fund.
• The audit process is essential to the reconciling the fund balances. We anticipate completing the Fiscal Year 2020-2021 audit by the end of calendar year 2022, followed immediately by the audit of FY 2021-2022, which will restore the City to a standard auditing cycle.
• Completing the audits and reconciliations will verify the fund balances. • Because the fund balances are not complete, a fund balance report is not included in this budget. Finance will present an updated fund balance report at the mid-year update.
Pension Liability
• The Unfunded Accrued Actuarial Liability (UAL) and costs related to the City’s Pension Plan and Other PostEmployment Benefits (OPEB) continue to rise. The current required annual UAL contribution for the City is $11,577,803 and funded through a combination of reserves and current contributions.
Staffing
• Memorandums of Understanding and Schedules of Salaries and Benefits are under negotiations with the City’s bargaining units. Fiscal impact related to new agreements are not included in the budget, but will be presented at Mid-Year Update.
• This budget includes 463 full-time positions, which is an increase of two from prior year end.
Capital Projects
• This budget includes new capital projects FY 2022-2023. • A five-year plan will come to Council later in the year. The five-year plan will include all previously approved projects, current projects, and projected future projects. • Due to known funding gaps in water, sewer, and solid waste, non-emergency capital projects will be on hold until funding is available. The City is conducting rate studies to evaluate future funding needs.
Cost Distributions
• Department staff may provide services funded by multiple funds. For example, customer service representatives provide services to water, sewer, and solid waste, which are different funds. These situations require a distribution of staffing costs to those funds. This budget includes changes to direct staffing distributions based on analysis of job responsibilities. These changes have significantly impacted some funds. Trend analysis may not appear correct without the context of distribution changes.
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• Similar to updating staffing distributions, the budget includes adjustments to internal cost allocation charges paid by funds to internal service funds like the Vehicle Fund (Fleet) or Information Technology Fund. Cost allocations have been set to capture the full cost of the internal services to ensure transparent and accurate accounting of all costs.
• Department staff are planning a full cost allocation study for the Mid-Year Update ATTACHMENT 2
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CITY OF MANTECA | FY 2022-2023 PRELIMINARY BUDGET
CITY OF MANTECA PROFILE
The City of Manteca is located in the Central Valley of California, 76 miles east of San Francisco, between the larger cities of Stockton and Modesto. Manteca is
nicknamed “The Family City” and was incorporated in
1918.
According to the California Department of Finance, the
population in the City of Manteca is 86,859 as of
January, 2022, which makes it the 93rd largest city in
California.
Early History of Manteca
Early pioneer farmers settled in the heart of one of the greatest agricultural areas in the world, in what later became known as Manteca. A combination of good soil, excellent climate, and clean water insured its destiny as a prosperous farming center. There was very little activity in Manteca that was not related to agriculture until World War II.
Before the first settlers came, there were few Native Americans living permanently here on what was then known as the “sand plains.” As the California Gold Rush subsided, permanent settlers came to the area. On the first large land holdings, the principle productions were grain and cattle. Joshua Cowell, known later as the “father of Manteca” crossed the plains in 1861 and took up land in what has become the center of town. At one time he owned most of Manteca with a claim to 1,000 acres and he rented another 1,000. He had the honor of becoming the first Mayor in 1918.
In 1873, when the Central Pacific Railroad went through this area, the track was laid through the center of the Cowell Farm. At first, the train stopping point was merely a boxcar called Cowell Station. Because there was another Cowell Station south of Tracy named after Wright Cowell, a brother of Joshua, the railroad and the farmers agreed to a name change. The new name chosen was Monteca. The citizens of the town were dismayed when the railroad printed the first tickets and found the name misspelled, “Manteca” (Spanish for “lard”). Many of the townspeople were unhappy with the error, but it was never corrected and was eventually accepted as the name.
In 1902, J.J. Overshiner built the first store building which was occupied by a general store and barber shop. The residential area of the city consisted of only a few homes by 1910, with the population at about 100. Shortly after the opening of the first store, the citizens petitioned for a post office.
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Cost-effective, reliable irrigation was essential for the development of the area. It was slow in coming but finally in 1909, an election was held to form the South San Joaquin Irrigation District and to authorize a bond issue. The bonds were not issued until 1913. Irrigation water was diverted from the Stanislaus River about 18 miles northeast of Oakdale. The district built all the lateral ditches and prepared to deliver water to every 40-acre tract. That was the town’s real beginning of growth.
Modern Era of Manteca
Manteca lies at the crossroads of two major highways, Interstate 5 and Highway 99, and existed primarily on agriculture. It was barely a stop for those driving from the Bay Area to Yosemite a few generations ago; however, with the construction of the State Route 120 portion in Manteca, and the continuing rise in Bay Area housing prices, the city has become a popular choice for commuters to settle in over the past 30 years. The ACE Train (Altamont Commuter Express) is a train that services the Stockton/Manteca region connecting it with many Bay Area locations and the Manteca Transit Center is the hub of public transit in the city.
Today, Manteca is a booming full-service city and home to Great Wolf Lodge Water Park, Big League Dreams Sports Park, Bass Pro Shop, Costco, Walmart, and many other amenities attracting thousands of tourists each year.
Local Highlights
East Union Cemetery is one of the oldest landmarks of the entire county. The cemetery dates back to 1872 and was incorporated in 1877.
The Manteca Mural Society has several murals located throughout downtown that are designed to give visitors, newcomers, and longtime residents alike an insight into the community’s culture, history, and economy.
Manteca is also (unofficially) known as the “Pumpkin Capital of the World” because it is one of the largest pumpkin producing regions in the world. The downtown area is transformed into a robust Pumpkin Fair the first weekend in October each year offering food and craft vendors, carnival rides, entertainment, and more. The annual event anticipates 20,000 in attendance each year.
Crossroads of California Street Fair is held the first weekend each April. This fair includes entertainment, Boat & RV Shows, children’s activities, food and unique vendors from all over California. This event also attracts thousands of regional visitors.
Manteca Golf Course is a public course with a country club feel. Redesigned in the late 1980’s, this 18-hole course is walkable and enjoyable, yet challenging.
Bass Pro Shops Manteca offers hand-painted murals from renowned artists depicting scenes of California’s picturesque countryside. Spectacular waterfalls, lush forests, pristine mountain lakes and beautiful beaches – all ATTACHMENT 2
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beautifully replicated by artists’ brushes. Giant, exquisitely crafted outdoor themed chandeliers hang throughout the store. Several displays in the store include a pictorial and memorial tribute to John Muir and the 26th United States President, Theodore Roosevelt. The store offers an indoor archery range, General Store and Fudge Shop, Boat Center, and more.
Great Wolf Lodge, a 500-room family resort on a 29-acre site, is a destination location for family fun. Registered guests will have access to the large indoor water park and other private amenities. The general public can enjoy dining options and other attractions.
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POLICIES AND OBJECTIVES
The overall goal of this annual budget and financial plan is to link what Council wants to accomplish over the year with the resources required to do so. Formal statements of fiscal policies and major objectives provide the foundation for achieving this goal.
This section outlines the policies used in guiding the preparation and management of the City’s overall budget.
Budget and Fiscal Policies
The following budget and fiscal policies guide the preparation and execution of the FY 2022-2023 Operating Budget:
• Financial Plan Purpose and Organization
• Financial Reporting and Budget Administration
• General Revenue Management
• User Fee Cost Recovery Goals
• Enterprise Funds Fees and Rates
• Revenue Distribution
• Investments
• Appropriation Limitation
• Fund Balance and Reserves
• Capital Improvement Management
• Human Resource Management
• Productivity
• Contracting for Services
Financial Plan Purpose and Organization
Financial Plan Objectives
Through its annual budget process, the City will link resources with results by:
• Identifying community needs for essential services.
• Organizing the programs required to provide these essential services. • Establishing program policies and goals, which define the nature and level of program services required. • Identifying activities performed in delivering program services. • Proposing objectives for improving the delivery of program services. • Identifying and appropriating the resources required to perform program activities and accomplish program goals.
• Setting standards to measure and evaluate the following:
o Output of program activities
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o Accomplishment of program objectives
o Expenditure of program appropriations
Mid-Year Budget Review
Before the beginning of the next fiscal year planning period, the Council will review progress since adoption of the plan in preparation for setting goals and objectives for the next planning period.
Operating Carryover
Operating program appropriations not spent during the previous fiscal year may be carried over for specific purposes in the following fiscal year with the approval of the City Manager or designee. Consideration will be given to the following:
• Appropriations that have been encumbered prior to June 30. • Appropriations required to meet approved professional contracts. • Appropriations required for completion of minor capital projects or required maintenance. • Appropriations required to complete approved information technology replacements and upgrades. • Appropriations related to grant revenues and expenditures.
Balanced Budget
The City will endeavor to maintain a balanced budget with the adoption of the annual budget. This means that:
• Operating revenues should fully cover operating expenditures, including debt service. • Ending fund balance (or working capital in the enterprise funds) must meet minimum policy levels as established in the City’s adopted Reserve Policy. For the enterprise funds, this level has been established at 25% of operating expenditures.
Under this policy, it is allowable for total expenditures to exceed revenues in a given year; however, in this situation:
• Beginning fund balance can only be used to fund capital improvement plan projects, other “one-time,” “nonrecurring expenditures,” or • In times of fiscal crisis when a plan has been developed to prevent long-term imbalance and depletion of operating reserves.
Financial Report and Budget Administration
Annual Reporting
The City will prepare annual financial statements as follows:
• The City will contract for an annual audit by a qualified independent certified public accountant. The City will strive for an unqualified “clean” auditors’ opinion. • The City will use generally accepted accounting principles in preparing its annual financial statements, and will strive to meet the requirements of the GFOA’s Award for Excellence in the Financial Reporting program. • The City will endeavor to issue audited financial statements by December 31.
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Interim Reporting
The City will prepare and issue timely interim reports on the City’s fiscal status to the Council and staff. This includes: on-line access to the City’s financial management system by City staff, access to monthly reports, and mid-year budget reviews.
Budget Administration
• The Council may amend or supplement the budget at any time after its adoption by majority vote of the Council members.
• The City Manager or designee has the authority to make administrative adjustments to the budget as long as those changes will not have a significant policy impact nor affect budgeted year-end fund balances. • The City Manager may approve operating budget adjustments not to exceed $75,000 per adjustment. • Department Heads may approve operating budget adjustments between line-item accounts within their own department budgets not to exceed $25,000 per adjustment. • All budget adjustments must be made within the same fund. • Adjustments to salaries expenses, capital outlay, or capital improvement projects (CIP) require approval of the City Council.
o Salary appropriations may be adjusted to the contract professional services account for the sole purpose of covering the cost of staffing vacancies and require Human Resources and Finance approval.
• Budget adjustments may not increase or decrease overall appropriations. Any requests to increase or decrease appropriations requires a budget amendment approved by the City Council.
General Revenue Management
Diversified and Stable Base
The City will seek to maintain a diversified and stable revenue base to protect it from short-term fluctuations in any one revenue source.
Long-Range Focus
To emphasize and facilitate long-range financial planning, the City will maintain current projections of revenues for the succeeding five years.
Current Revenues for Current Uses
The City will pay all current expenditures with current revenues, avoiding procedures that balance budgets by postponing needed expenditures, accruing future revenues, or rolling over short-term debt.
Inter-fund Transfers and Loans
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activities. Accordingly, each fund exists as a separate financing entity from other funds, with its own revenue sources, expenditures and fund equity.
Any transfers between funds for operating purposes are clearly set forth in the Financial Plan and can only be made by the Director of Finance in accordance with the adopted budget. These operating transfers, under which financial resources are transferred from one fund to another, are distinctly different from inter-fund borrowings, which are usually made for temporary cash flow reasons, and are not intended to result in a transfer of financial resources by the end of the fiscal year.
In summary, inter-fund transfers result in a change in fund equity; inter-fund borrowings do not as the intent is to repay the loan in the near term.
From time-to-time, inter-fund borrowings may be appropriate; however, these are subject to the following criteria to ensure that the fiduciary purpose of the fund is met:
• The Director of Finance is authorized to approve temporary inter-fund borrowings for cash flow purposes whenever the cash shortfall is expected to be repaid in less than 12 months. The most common use of interfund borrowing under this circumstance is for grant programs where costs are incurred before drawdowns are initiated and received.
• Any other inter-fund borrowings for cash flow or other purposes require case-by-case approval by the Council.
• Any transfers between funds where reimbursement is not expected within one fiscal year shall not be recorded as inter-fund borrowings; they shall be recorded as inter-fund operating transfers or long-term loans that affect equity by moving financial resources from one fund to another.
User Fee Cost Recovery Goals
Ongoing Review
Fees will be reviewed and updated on an ongoing basis to ensure that they keep pace with changes in the costof-living, as well as changes in methods or levels of service delivery.
In implementing this goal, a comprehensive analysis of City costs and fees should be made at least every five years. In the interim, fees will be adjusted by annual changes in the Consumer Price Index for materials, supplies, and services, and by approved personnel costs based on negotiated Memorandums of Understanding for salaries and benefits. Fees may be adjusted during this interim period based on supplemental analysis whenever there have been significant changes in the method, level or cost of service delivery.
User Fee Cost Recovery Levels
In setting user fees and cost recovery levels, the following factors will be considered:
• Community-Wide vs. Special Benefit. The level of user fee cost recovery should consider the communitywide versus special service nature of the program or activity. The use of general-purpose revenues is ATTACHMENT 2
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appropriate for community-wide services, while user fees are appropriate for services that are of special benefit to easily identified individuals or groups.
• Service Recipient vs. Service Driver. After considering community-wide versus special benefit of the service, the concept of service recipient versus service driver should also be considered. For example, it could be argued that the applicant is not the beneficiary of the City's development review efforts: the community is the primary beneficiary. However, the applicant is the driver of development review costs, and as such, cost recovery from the applicant is appropriate.
• Effect of Pricing on the Demand for Services. The level of cost recovery and related pricing of services can significantly affect the demand and subsequent level of services provided. At full cost recovery, this has the specific advantage of ensuring that the City is providing services for which there is genuinely a market that is not overly-stimulated by artificially low prices. Conversely, high levels of cost recovery will negatively impact the delivery of services to lower income groups. This negative feature is especially pronounced, and works against public policy, if the services are specifically targeted to low income groups. • Feasibility of Collection and Recovery. Although it may be determined that a high level of cost recovery may be appropriate for specific services, it may be impractical or too costly to establish a system to identify and charge the user. Accordingly, the feasibility of assessing and collecting charges should also be considered in developing user fees, especially if significant program costs are intended to be financed from that source.
Factors Favoring Low Cost Recovery Levels
Very low cost recovery levels are appropriate under the following circumstances:
• There is no intended relationship between the amount paid and the benefit received. • Collecting fees is not cost-effective or will significantly impact the efficient delivery of service. • There is no intent to limit the use of the service. Public safety (police and fire) emergency response services fit into this category. Historically, access to neighborhood and community parks would also fit into this category.
• The service is non-recurring, generally delivered on a “peak demand” or emergency basis, cannot be reasonably planned for on an individual basis, and is not readily available from a private sector source.
Many public safety services also fall into this category. • Collecting fees would discourage compliance with regulatory requirements and adherence is primarily selfidentified, and as such, failure to comply would not be readily detected by the City. Many small-scale licenses and permits might fall into this category.
Factors Favoring High Cost Recovery Levels
The use of service charges as a major source of funding service levels is especially appropriate under the following circumstances:
• The service is similar to services provided through the private sector. • Other private or public sector alternatives could or do exist for the delivery of the service. • The use of the service is specifically discouraged. Police responses to disturbances or false alarms might fall into this category.
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• The service is regulatory in nature and voluntary compliance is not expected to be the primary method of detecting failure to meet regulatory requirements. Building permits, plan checks, and subdivision review fees for large projects would fall into this category.
General Concepts Regarding the Use of Service Charges
The following general concepts will be used in developing and implementing service charges:
• Revenues should not exceed the reasonable cost of providing the service. • Cost recovery goals should be based on the total cost of delivering the service, including direct costs, departmental administration costs and organization-wide support costs such as accounting, personnel, information technology, legal services, fleet maintenance and insurance. • The method of assessing and collecting fees should be as simple as possible in order to reduce the administrative cost of collection.
• Rate structures should be sensitive to the "market" for similar services as well as to smaller, infrequent users of the service.
• A unified approach should be used in determining cost recovery levels for various programs based on the factors discussed above.
Low Cost-Recovery Services
Based on the criteria discussed above, the following types of services should have very low cost recovery goals.
In selected circumstances, there may be specific activities within the broad scope of services provided that should have user charges associated with them. However, the primary source of funding for the operation as a whole should be general-purpose revenues, not user fees. • Delivering public safety emergency response services such as police patrol services and fire suppression. • Maintaining and developing public facilities that are provided on a uniform, communitywide basis such as streets, parks and general-purpose buildings.
Development Review Programs
The following cost recovery policies apply to the development review programs:
• Services provided under this category include:
o Planning (planned development permits, tentative tract and parcel maps, rezoning’s, general plan amendments, variances, use permits).
o Building and safety (building permits, structural plan checks, inspections). o Engineering (public improvement plan checks, inspections, subdivision requirements, encroachments).
o Fire plan check.
Cost recovery for these services should generally be very high. In most instances, the City's cost recovery goal should be 100% for Building Safety and engineering and 60% for Development Services fees. However, in charging high cost recovery levels, the City needs to clearly establish and articulate standards for its performance in reviewing developer applications to ensure that there is “value for cost.” ATTACHMENT 2
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Comparability with Other Communities
In setting user fees, the City will consider fees charged by other agencies in accordance with the following criteria:
• Surveying the comparability of the City's fees to other communities provides useful background information in setting fees for several reasons:
o They reflect the "market" for these fees and can assist in assessing the reasonableness of the City of Manteca’s fees.
o If prudently analyzed, they can serve as a benchmark for how cost-effectively the City of Manteca provides its services.
• However, fee surveys should never be the sole or primary criteria in setting City fees as there are many factors that affect how and why other communities have set their fees at their levels. For example:
o What level of cost recovery is their fee intended to achieve compared with our cost recovery objective?
o What costs have been considered in computing the fees? o When was the last time that their fees were comprehensively evaluated? o What level of service do they provide compared with our service or performance standards? o Is their rate structure significantly different than ours and what is it intended to achieve? These can be very difficult questions to address in fairly evaluating fees among different communities. As such, the comparability of our fees to other communities should be one factor among many that is considered in setting City fees.
Enterprise Fund Fees and Rates
Water, Sewer, and Solid Waste
The City will set fees and rates at levels which fully cover the total direct and indirect costs, including operations, capital outlay, and debt service of the following enterprise programs: water, sewer and solid waste.
Golf
Golf program fees and rates should fully cover direct operating costs. Because of the nature of the golf course with its focus on youth and seniors, subsidies from the General Fund to cover indirect costs and capital improvements may be considered by the Council as part of the Financial Plan process, along with the need to possibly subsidize direct operating costs as well.
Transit
Based on targets set under the Transportation Development Act, the City will strive to cover at least twenty percent of transit operating costs with fare revenues.
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Ongoing Rate Review
The City will review and adjust enterprise fees and rate structures as required to ensure that they remain appropriate and equitable.
Investments
Responsibility
Investments and cash management are the responsibility of the Finance Director or designee. The Director of Finance serves as the Treasurer for the City and the Successor Agency to the Manteca Redevelopment Agency.
Investment Objective
The City's primary investment objective is to achieve a reasonable rate of return while minimizing the potential for capital losses arising from market changes or issuer default. Accordingly, the following factors will be considered in priority order in determining individual investment placements:
• Safety
• Liquidity
• Yield
Tax and Revenue Anticipation Notes
There is an appropriate role for tax and revenue anticipation notes (TRANS) in meeting legitimate short-term cash needs within the fiscal year. However, many agencies issue TRANS as a routine business practice, not solely for cash flow purposes, but to capitalize on the favorable difference between the interest cost of issuing TRANS as a tax-preferred security and the interest yields on them if re-invested at full market rates.
As part of its cash flow management and investment strategy, the City will only issue TRANS or other forms of short-term debt if necessary to meet demonstrated cash flow needs; TRANS or any other form of short-term debt financing will not be issued for investment purposes.
Selecting Maturity Dates
The City will strive to keep all idle cash balances fully invested through daily projections of cash flow requirements. To avoid forced liquidations and losses of investment earnings, cash flow and future requirements will be the primary consideration when selecting maturities.
Diversification
As the market and the City's investment portfolio change, care will be taken to maintain a healthy balance of investment types and maturities.
Authorized Investments
The City will invest only in those instruments authorized by California Government Code Section 53601.
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The City will not invest in stock, will not speculate and will not deal in futures or options. The investment market is highly volatile and continually offers new and creative opportunities for enhancing interest earnings.
Accordingly, the City will thoroughly investigate any new investment vehicles before committing City funds to them.
Consolidated Portfolio
In order to maximize yields from its overall portfolio, the City will consolidate cash balances from all funds for investment purposes, and will allocate investment earnings to each fund in accordance with generally accepted accounting principles.
Safekeeping
Ownership of the City's investment securities will be protected through third-party custodial safekeeping.
Reporting
The City Treasurer will develop and maintain a comprehensive, well-documented investment reporting system, which will comply with Government Code Section 53607. This reporting system will provide the Council with appropriate investment performance information.
Investment Policy
The City will develop and maintain an Investment Policy that addresses the City’s administration of its portfolio, including investment strategies, practices, and procedures.
GANN Appropriations Limitation • The Council will annually adopt a resolution establishing the City's appropriation limit calculated in accordance with Article XIII-B of the Constitution of the State of California, Section 7900 of the State of California Government Code, and any other voter approved amendments or state legislation that affect the City's appropriation limit.
• The supporting documentation used in calculating the City's appropriation limit and projected appropriations subject to the limit will be available for public and Council review before Council consideration of a resolution to adopt an appropriation limit. The Council will generally consider this resolution in connection with final approval of the budget. • The City will strive to develop revenue sources, both new and existing, which are considered non-tax proceeds in calculating its appropriations subject to limitation. • The City will annually review user fees and charges and report to the Council the amount of program subsidy, if any, that is being provided by the General or Enterprise Funds. • The City will actively support legislation or initiatives sponsored or approved by League of California Cities which would modify Article XIII-B of the Constitution in a manner which would allow the City to retain projected tax revenues resulting from growth in the local economy for use as determined by the Council. • The City will seek voter approval to amend its appropriation limit at such time that tax proceeds are in excess of allowable limits.
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Capital Improvement Management
CIP Purpose
The purpose of the CIP is to systematically plan, schedule, and finance capital projects in accordance with established policies. The CIP is a five-year plan organized into the same functional groupings used for the operating programs. The CIP will reflect a balance between capital replacement projects that repair, replace or enhance existing facilities, equipment or infrastructure, and capital facility projects that significantly expand or add to the City's existing capital assets.
Capital Improvement Plan (CIP) Projects: $25,000 or More Non-public works construction projects and equipment purchases which cost $25,000 and public works construction projects of $100,000 or more will be included in the CIP. All other minor capital outlays will be included with the operating program budgets.
Project Manager
Every CIP project will have a project manager who will prepare the project proposal, ensure that required phases are completed on schedule, authorize all project expenditures, ensure that all regulations and laws are observed, and periodically report project status.
CIP Review Committee
Headed by the City Manager or designee, this Committee will review project proposals, determine project phasing, recommend project managers, review and evaluate the draft CIP budget document, and report CIP project progress on an ongoing basis.
CIP Phases
The CIP will emphasize project planning, with projects progressing through at least two and up to ten of the following phases:
• Designate. Appropriates funds based on projects designated for funding by the Council through adoption of the Financial Plan.
• Study. Concept design, site selection, feasibility analysis, schematic design, environmental determination, property appraisals, scheduling, grant application, grant approval, specification preparation for equipment purchases.
• Environmental Review. EIR preparation, other environmental studies. • Real Property Acquisitions. Property acquisition for projects, if necessary. • Site Preparation. Demolition, hazardous materials abatements, other pre-construction work. • Design. Final design, plan and specification preparation and construction cost estimation. • Construction. Construction contracts.
• Construction Management. Contract project management and inspection, soils and material tests, other support services during construction.
• Equipment Acquisitions. Vehicles, heavy machinery, computers, office furnishings, other equipment items acquired and installed independently from construction contracts.
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• Debt Service. Installment payments of principal and interest for completed projects funded through debt financings. Expenditures for this project phase are included in the Financial Summary section of the Financial Plan.
CIP Appropriation
The City’s annual CIP appropriation for study, design, acquisition and/or construction is based on the projects designated by the Council through adoption of the Financial Plan. Adoption of the Financial Plan CIP appropriation does not automatically authorize funding for specific project phases. This authorization generally occurs only after the preceding project phase has been completed and approved by the Council and costs for the succeeding phases have been fully developed.
Accordingly, project appropriations are generally made when contracts are awarded. If project costs at the time of bid award are less than the budgeted amount, the balance will be unappropriated and returned to fund balance or allocated to another project. If project costs at the time of bid award are greater than budget amounts, five basic options are available:
• Eliminate the project.
• Defer the project for consideration to the next Financial Plan period. • Re-scope or change the phasing of the project to meet the existing budget. • Transfer funding from another specified, lower priority project. • Appropriate additional resources as necessary from fund balance.
CIP Budget Carryover
Appropriations for CIP projects lapse three years after budget adoption if projects do not have expenditures, appropriations, or approved contracts. Projects which lapse from lack of project account expenditures may be resubmitted for inclusion in a subsequent CIP.
Project accounts, which have been appropriated and that have account activity, will not lapse until completion of the project phase and remaining appropriated funding will be carried over into future Financial Plans.
Capital Financing and Debt Management Policy
Capital Financing
• The City will consider the use of debt financing only for one-time capital improvement projects and only under the following circumstances:
o When project revenues or specific resources will be sufficient to service the long-term debt. o When the project’s useful life will meet or exceed the term of the financing. • The City will integrate debt issuances with the objectives of the Capital Improvement Plan and will incorporate such integration in the City’s Financial Plan.
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• Debt financing will not be considered appropriate for any recurring purpose such as current operating and maintenance expenditures. The issuance of short-term instruments such as revenue, tax or bond anticipation notes is excluded from this limitation. (See Investment Policy) • Capital improvements will be financed primarily through user fees, service charges, assessments, special taxes or developer agreements when benefits can be specifically attributed to users of the facility.
Accordingly, development impact fees should be created and implemented at levels sufficient to ensure that new development pays its fair share of the cost of constructing necessary community facilities.
The City will use the following criteria to evaluate pay-as-you-go versus long-term financing in funding capital improvements:
Factors Favoring Pay-As-You-Go Financing
• Current revenues and adequate fund balances are available or project phasing can be accomplished. • Existing debt levels adversely affect the City's credit rating. • Market conditions are unstable or present difficulties in marketing.
Factors Favoring Long-Term Financing
• Revenues available for debt service are deemed sufficient and reliable so that long-term financings can be marketed with investment grade credit ratings.
• The project securing the financing is of the type, which will support an investment grade credit rating. • Market conditions present favorable interest rates and demand for City financings. • A project is mandated by state or federal requirements, and resources are insufficient or unavailable. • The project is immediately required to meet or relieve capacity needs and current resources are insufficient or unavailable.
• The life of the project or asset to be financed is 10 years or longer.
Debt Management Policy
• The City will not obligate the General Fund to secure long-term financings except when marketability can be significantly enhanced.
• An internal feasibility analysis will be prepared for each long-term financing which analyzes the impact on current and future budgets for debt service and operations. This analysis will also address the reliability of revenues to support debt service.
• The City will generally conduct financings on a competitive basis. However, negotiated financings may be used due to market volatility or the use of an unusual or complex financing or security structure. • The City will seek an investment grade rating (Baa/BBB or greater) on any direct debt and will seek credit enhancements such as letters of credit or insurance when necessary for marketing purposes, availability and cost-effectiveness.
• The City will monitor all forms of debt and report concerns and remedies, if needed, to the Council annually.
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• The City will diligently monitor its compliance with bond covenants, including but not limited to any federal tax compliance requirements with respect to any tax exempt debt obligations and ensure its adherence to applicable regulations.
• The City will maintain good, ongoing communications with bond rating agencies about its financial condition. The City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).
• The City will periodically review the requirements of, and will remain in compliance with, any continuing disclosure undertakings, particularly under Rule 15c2-12 promulgated by the Securities and Exchange Commission under the Securities Exchange Act of 1934 with respect to debt issues. • The City will diligently monitor the use of proceeds from its debt issues to ensure that the proceeds will be directed to the intended use. The City will maintain records of the intended use of the proceeds when the debt was originally issued (by keeping related documents, such as the Official Statements, tax certificates, as applicable) and the use of the proceeds at the time they are expended. Such records shall be retained so long as the debt issue (and any subsequent debt issue which refunded the debt) remains outstanding and for three years following the final maturity or redemption. The City shall consult legal counsel regarding the use of proceeds that is a change from the original intended purpose. • So long as required by Government Code Section 8855(k), the City shall file annual report(s) to the California Debt and Investment Advisory Commission (“CDIAC”) in accordance with CDIAC’s requirements on a timely basis. The City shall retain a copy of each such annual report. • In connection with each debt issue, the City will file or cause Bond Counsel or another applicable member of the financing team to file on behalf of the City, a report of proposed issuance and a report of final sale, as required by Government Code Section 8855(i) and (j).
Debt Capacity
General Purpose Debt Capacity
The City will carefully monitor its levels of general-purpose debt. The City’s general-purpose debt capacity is limited; therefore, it is important that general purpose debt financing is only used for high-priority projects where other financing sources are not feasible.
Enterprise Fund Debt Capacity
The City will set enterprise fund rates at levels needed to fully cover debt service requirements as well as operations, maintenance, administration and capital improvement costs. The ability to afford new debt for enterprise operations will be evaluated as an integral part of the City’s rate review and setting process.
Independent Disclosure Counsel
For any public offering debt issue, the City will retain independent disclosure counsel to assist with the preparation of the official statement or any other similar offering document and the continuing disclosure agreement. The roles of bond counsel and disclosure counsel may be served by the same firm, based on the City’s determination on a case-by-case basis.
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Land Based Financings
• Public Purpose: There will be a clearly articulated public purpose in forming an assessment or special tax district in financing public infrastructure improvements. This should include a finding by the Council as to why this form of financing is preferred over other funding options such as impact fees, reimbursement agreements or direct developer responsibility for the improvements. • Eligible Improvements: Except as otherwise determined by the Council when proceedings for district formation are commenced, preference in financing public improvements through a special tax district shall be given for those public improvements that help achieve clearly identified community facility and infrastructure goals in accordance with adopted facility and infrastructure plans as set forth in key policy documents such as the General Plan, Specific Plan, Facility or Infrastructure Master Plans, or Capital Improvement Plan. Such improvements include study, design, construction and/or acquisition of:
o Public safety facilities.
o Water supply, distribution and treatment systems.
o Waste collection and treatment systems.
o Major transportation system improvements, such as freeway interchanges, bridges, intersection improvements; construction of new or widened arterial or collector streets (including related landscaping and lighting); sidewalks and other pedestrian paths; transit facilities; and bike paths. o Storm drainage and flood protection improvements.
o Parks, community centers, and other recreational facilities. o Open space.
o Cultural and social service facilities.
o Other governmental facilities and improvements such as offices, information technology systems and telecommunication systems.
• Active Role: Even though land-based financings may be a limited obligation of the City, staff will play an active role in managing the district. This means that the City will select and retain the financing team, including the financial advisor, bond counsel, trustee, appraiser, disclosure counsel, assessment engineer and underwriter. Any costs incurred by the City in retaining these services will generally be the responsibility of the property owners or developer, and will be advanced via a deposit when an application is filed; or will be paid on a contingency fee basis from the proceeds from the bonds. • Credit Quality: When a developer requests a district formation, the City will carefully evaluate the applicant’s financial plan and ability to carry the project, including the payment of assessments and special taxes during build-out. This may include detailed background, credit and lender checks, and the preparation of independent appraisal reports and market absorption studies. For districts where one property owner accounts for more than 25% of the annual debt service obligation, a letter of credit further securing the financing may be required.
• Reserve Fund: A reserve fund should be established pursuant to the terms of the issuance documents.
Generally, the reserve fund requirement shall equal the least of: the maximum annual debt service; 125% of the annual average debt service; or 10% of the principal amount of the bonds (or 10% of the sale proceeds of the bonds), subject to Section 148 of the Federal Internal Revenue Code.
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• Maximum Burden: Annual assessments (or special taxes in the case of Mello-Roos or similar districts) should generally not exceed 1% of the sales price of the property; and total property taxes, special assessments and special taxes payments collected on the tax roll should generally not exceed 2%. • Benefit Apportionment: Assessments will be apportioned according to a formula that is clear, understandable, equitable and reasonably related to the benefit received by—or burden attributed to— each parcel with respect to its financed improvement. Any annual escalation factor should generally not exceed 2%.
• Special Tax District Administration: In the case of Mello-Roos or similar special tax districts, the total maximum annual tax should not exceed 110% of annual debt service. The rate and method of apportionment should include a back-up tax in the event of significant changes from the initial development plan, and should include procedures for prepayments.
• Disclosure to Bondholders: In general, each property owner who accounts for more than 10% of the annual debt service or bonded indebtedness must provide ongoing disclosure information annually as described under SEC Rule 15(c)-12.
• Disclosure to Prospective Purchasers: Full disclosure about outstanding balances and annual payments should be made by the seller to prospective buyers at the time that the buyer bids on the property. It should not be deferred to after the buyer has made the decision to purchase. When appropriate, applicants or property owners may be required to provide the City with a disclosure plan. • General Guidelines: Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities. Refinancings will be considered (within federal tax law constraints) under the following conditions:
o There is net economic benefit.
o It is needed to modernize covenants that are adversely affecting the City’s financial position or operations.
o The City wants to reduce the principal outstanding in order to achieve future debt service savings, and it has available working capital to do so from other sources. • Standards for Economic Savings: In general, refinancings for economic savings will be undertaken whenever net present value savings of at least five percent (5%) of the refunded debt can be achieved. o Refinancings that produce net present value savings of less than five percent will be considered on a case-by-case basis, provided that the present value savings are at least three percent (3%) of the refunded debt.
o Refinancings with savings of less than three percent (3%), or with negative savings, will not be considered unless there is a compelling public policy objective. • Notwithstanding the foregoing, a refunding of Successor Agency bonds shall be determined based on the requirements of Health and Safety Code Section 34177.5.
Types of Debt That May Be Issued
To implement the financing (or refinancing) objectives, the City will consider the issuance of generally accepted types of debt, including:
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• Revenue Bonds – limited-liability obligations tied to a specific enterprise or special fund revenue stream where the projects financed clearly benefit or relate to the enterprise or are otherwise permissible uses of the special revenue;
• Special Assessment/Special Tax Bonds – limited liability obligations secured by special assessments or special taxes as described above under “Land-Based Financings”; • General Fund Supported Lease Revenue Bonds or Certificates of Participation – generally involves a lease arrangement between the City and a joint powers authority (or another entity), whereby bonds are issued by the authority for the financing of the project, and the City agrees to make lease payments in sufficient amounts to secure debt service payments on the bonds.
• General Obligation Bonds – bonds secured by a dedicated property tax override (i.e., a property tax in excess of the 1% basic ad valorem property tax rate) that will be issued only after voter approval pursuant to the State Constitution and other applicable laws.
• Tax Increment Bonds – bonds secured by a portion of ad valorem property tax that are allocated to a successor agency (to a former redevelopment agency) or another entity formed pursuant by law (such as an enhanced infrastructure financing district or a community revitalization infrastructure district). The successor agency will consider issuance of bonds for refunding purposes. The City has not yet formed any enhanced infrastructure financing district, community revitalization infrastructure district or any similar entity, and will undertake applicable legal and feasibility analysis at the time of consideration of the formation of any such entity.
• Conduit Financing Bonds – bonds secured by the applicant’s payments and the role of the City (or the City affiliated entity) will be limited to the conduit issuer, without financial liability. • The above list is not exhaustive. The City may from time to time consider other types of debt to accommodate its financing and refinancing objectives.
Policy Goals Related to Planning Goals and Objectives
• It is a policy goal of the City to protect taxpayers and constituents by utilizing conservative financing methods and techniques so as to obtain the highest practical credit ratings (if applicable) and the lowest practical borrowing costs.
• The City is committed to financial planning, maintaining appropriate reserves levels and employing prudent practices in governance, management and budget administration, including debt issuance and management.
• The City will comply with applicable state and federal law as it pertains to the maximum term of debt and the procedures for levying and imposing any related taxes, assessments, rates and charges.
SB 1029 Compliance
Senate Bill 1029, signed by Governor Brown on September 12, 2016, and enacted as Chapter 307, Statutes of 2016, requires issuers to adopt debt policies addressing each of the five items below:
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• The purposes for which the debt proceeds may be used. o The sections entitled “Capital Financing” and “Land-Based Financing” are among the provisions that provide information regarding the purposes for which debt proceeds may be used. • The types of debt that may be issued
o The section entitled “Types of Debt That May be Issued” provides information regarding the types of debt that may be issued.
• The relationship of the debt to, and integration with, the issuer's capital improvement program or budget, if applicable.
o The sections entitled “Capital Financing” and “Debt Capacity” are among the provisions that address the relationship between the City's debt and Capital Improvement Program. • Policy goals related to the issuer's planning goals and objectives. o See section under the caption “Policy Goals Related to Planning Goals and Objectives.” • The internal control procedures that the issuer has implemented, or will implement, to ensure that the proceeds of the proposed debt issuance will be directed to the intended use. o The section under the caption “Debt Management Policy” provides information regarding the City's internal control procedures designed to ensure that the proceeds of its debt issues are spent as intended.
Personnel Management
Regular Staffing
• The budget will fully appropriate the resources needed for authorized regular staffing and will limit programs to the regular staffing authorized.
• Regular employees will be the core workforce and the preferred means of staffing ongoing, year-round program activities that should be performed by full-time City employees rather than independent contractors. The City will strive to provide competitive compensation and benefit schedules for its authorized regular workforce. Each regular employee will:
o Fill an authorized regular position.
o Be assigned to an appropriate bargaining unit.
o Receive salary and benefits consistent with labor agreements or other compensation plans. • To manage the growth of the regular workforce and overall staffing costs, the City will follow these procedures:
• The Council will authorize all regular positions.
• The Human Resources Department will coordinate and approve the hiring of all regular and temporary employees.
• All requests for additional regular positions will include evaluation of:
o The necessity, term, and expected results of the proposed activity. o Staffing and materials costs including salary, benefits, equipment, uniforms, clerical support, and facilities.
o Additional revenues or cost savings, which may be realized.
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• Staffing and contract service cost ceilings will limit total expenditures for regular employees, temporary employees, and independent contractors hired to provide operating and maintenance services.
Temporary Staffing
• The hiring of temporary employees will not be used as an incremental method for expanding the City's regular workforce.
• Temporary employees include all employees other than regular employees, elected officials and volunteers.
Temporary employees will generally augment regular City staffing as extra-help employees, seasonal employees, contract employees, interns and work-study assistants. • The City Manager and Department Managers will encourage the use of temporary rather than regular employees to meet peak workload requirements, fill interim vacancies, and accomplish tasks where less than full-time, year-round staffing is required. Under this guideline, temporary employee hours will generally not exceed 50% of a regular, full-time position (1,000 hours annually). There may be limited circumstances where the use of temporary employees on an ongoing basis in excess of this target may be appropriate due to unique programming or staffing requirements. However, any such exceptions must be approved by the City Manager based on the review and recommendation of the Human Resources Director. • Contract employees are defined as temporary employees with written contracts approved by the City Manager. Contract employees will generally be used for medium-term projects, programs or activities requiring specialized or augmented levels of staffing for a specific period, generally between six months and two years.
The services of contract employees will be discontinued upon completion of the assigned project, program or activity. Accordingly, contract employees will not be used for services that are anticipated to be delivered on an ongoing basis.
Independent Contractors
Independent contractors are not City employees. They may be used as follows:
• Short-term, peak workload assignments to be accomplished using personnel contracted through an outside temporary employment agency (OEA). In this situation, it is anticipated that City staff will closely monitor the work of OEA employees and minimal training will be required. However, they will always be considered to be the employees of the OEA and not the City. All placements through an OEA will be coordinated through the Human Resources Department and subject to the approval of the Human Resources Director. • Construction of public works projects and delivery of operating, maintenance or specialized professional services not routinely performed by City employees. Such services will be provided without close supervision by City staff, and the required methods, skills and equipment will generally be determined and provided by the contractor. Contract awards will be guided by the City's purchasing policies and procedures. (See Contracting for Services Policy).
Overtime Management
• Overtime should be used only when necessary and when other alternatives are not feasible or cost effective.
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• All overtime must be pre-authorized by a Department Manager or delegate unless it is assumed preapproved by its nature. For example, overtime that results when an employee is assigned to standby and/or must respond to an emergency or complete an emergency response. • Departmental operating budgets should reflect anticipated annual overtime costs and departments will regularly monitor overtime use and expenditures.
• When considering the addition of regular or temporary staffing, the use of overtime as an alternative will be considered. The department will take into account:
o The duration that additional staff resources may be needed. o The cost of overtime versus the cost of additional staff. o The skills and abilities of current staff.
o Training costs associated with hiring additional staff. o The impact of overtime on existing staff.
Productivity
The City will constantly monitor and review our methods of operation to ensure that services continue to be delivered in the most cost-effective manner possible. This review process encompasses a wide range of productivity issues, including:
• Analyzing systems and procedures to identify and remove unnecessary review requirements. • Evaluating the ability of new technologies and related capital investments to improve productivity. • Developing the skills and abilities of all City employees. • Developing and implementing appropriate methods of recognizing and rewarding exceptional employee performance.
• Evaluating the ability of the private sector to perform the same level of service at a lower cost. • Periodic formal reviews of operations on a systematic, ongoing basis. • Maintaining a decentralized approach in managing the City's support service functions. Although some level of centralization is necessary for review and control purposes, decentralization supports productivity by:
o Encouraging accountability by delegating responsibility to the lowest possible level. o Stimulating creativity, innovation and individual initiative. o Reducing the administrative costs of operation by eliminating unnecessary review procedures. o Improving the organization's ability to respond to changing needs, and identify and implement cost-saving programs.
o Assigning responsibility for effective operations and citizen responsiveness to the department.
Contracting for Services
General Policy Guidelines
• Contracting with the private sector for the delivery of services provides the City with a significant opportunity for cost containment and productivity enhancements. As such, the City is amenable to using ATTACHMENT 2
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private sector resources in delivering municipal services as a key element in our continuing efforts to provide cost-effective programs.
• In evaluating the costs of private sector contracts compared with in-house performance of the service, indirect, direct, and contract administration costs of the City will be identified and considered. • Whenever private sector providers are available and can meet established service levels, they will be seriously considered as viable service delivery alternatives using the evaluation criteria outlined below. • For programs and activities currently provided by City employees, conversions to contract services will generally be made through attrition, reassignment or absorption by the contractor.
Evaluation Criteria
Within the general policy guidelines stated above, the cost-effectiveness of contract services in meeting established service levels will be determined on a case-by-case basis using the following criteria:
• Is a sufficient private sector market available to competitively deliver this service and assure a reasonable range of alternative service providers?
• Can the contract be effectively and efficiently administered? • What are the consequences if the contractor fails to perform, and can the contract reasonably be written to compensate the City for any such damages?
• Can a private sector contractor better respond to expansions, contractions or special requirements of the service?
• Can the work scope be sufficiently defined to ensure that competing proposals can be fairly and fully evaluated, as well as the contractor's performance after bid award? • Does the use of contract services provide us with an opportunity to redefine service levels? • Will the contract limit our ability to deliver emergency or other high priority services? • Overall, can the City successfully delegate the performance of the service but still retain accountability and responsibility for its delivery?
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CITY ATTORNEY
Department Description
The City Attorney’s Office reviews, monitors, and evaluates the conduct of the City activities for conformance with laws, regulations, policies, and rules; represents the City in state and federal civil litigation; provides legal advice to the City Council and the City’s departments; and ensures that violators of City laws are prosecuted.
Department Organization
City Attorney
Assistant
City Attorney
Deputy
City Attorney
Legal Assistant
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Department Functions
• Provide timely, cost-effective, and complete legal advice, risk analysis, and services to the City Council and City departments and divisions
• Reduce the City's liability exposure
Accomplishments for 2021-2022
• First In-House City Attorney and legal team (e.g., Deputy City Attorney and Legal Assistant); • 8102, Workplace Violence Restraining Orders (WVRO) and Gun Violence Restraining Orders (GVRO) petitions and trainings;
• Working diligently with Human Resources to minimize risks on personnel matters and other departments on their high-risk matters;
• In-House labor negotiations;
• City Attorney and City Clerk’s Offices conducting department training on California Public Records Act; • Consolidation of Legal Issues/Matters to City Attorney’s Office; • Ordinance development;
• Reduced costs and reliance on outside counsel; and
• Enforcement of Municipal Code compliance through Judicial and administration proceedings.
Objectives for 2022-2023
• Oversee work of the remaining cases handled by outside counsel with pending litigation; • Continue to bring more work into the City Attorney’s Office for the following: Arbitrations, non-insurance complaints, Code Enforcement matters, all labor negotiations and related personnel administrative matters, mediation and staff all publicly noticed meetings and commissions. • Continue to coordinate with Human Resources staff in the resolution of employment related grievances and disciplinary HR and personnel issues
• Continue to enforce Municipal Code compliance through Judicial and administration proceedings; and • Legal support for upcoming labor negotiations.
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LEGISLATIVE SERVICES/CITY CLERK
Department Description
The Legislative Services/City Clerk Program administers democratic processes such as elections, access to city records, and all legislative actions ensuring transparency to the public; acts as a compliance officer for federal, state, and local statutes including the Political Reform Act, the Brown Act, and the Public Records Act. The Program manages public inquiries and relationships, arranges for ceremonial and official functions, and provides legislative, technical, and administrative support to the Mayor, City Council, Boards and Commissions, and City Manager.
Department Organization
City Clerk
Assistant
Director/Assistant
Clerk
Deputy City Clerk /
Records Manager Clerk Technician
Administrative
Assistant III
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Department Activities
Elections Administration
Administer municipal elections in accordance with all applicable city, state, and federal laws and regulations.
The City Clerk is the Election Official and administers the City’s elections including: 1) the nomination process for candidates; 2) processing of petitions and ballot measures; 3) coordination with the San Joaquin County Registrars of Voters for regular elections; 4) conduction special elections.
Records Management
Ensures transparency in local government by recording and preserving the City’s legislative history; official custodian of city records; maintains a citywide record retention schedule; oversees the citywide records management program, ensures legal compliance related to policies, procedures, and standards for preservation of official records, and the destruction of obsolete records.
Compliance Officer
Ministerial role fulfilling compliance officer obligations related to the Brown Act, Political Reform Act, Public Records Act, the Maddy Act, and other local and state Statutes; process AB 1234 ethics training and AB 1661 sexual harassment training, publishing notices, bids, administering oaths of office, and providing attestation.
Local Legislative Official
Manage and maintain the legislative records by recording the proceedings of the City Council and Successor Agency; prepare and distribute the City Council and Agency agendas and minutes, provide publication of public hearing notices, maintain the Municipal Code, and administer the appeals process.
Boards and Commissions
Manage the recruitment and section process of City board, commission, and committee appointments; process Statements of Economic Interests, ethics training, onboarding training, oath of office, and maintain rosters and upcoming scheduled vacancies list.
Contract and Bid Process
Administer the citywide contracts and agreements process; routing, executing, and archiving. Conduct bid openings and process notice of completions.
Event and Recognition Coordination
Process special event permits preparation and distribution of proclamations and certificates of recognition; coordinate and arrange ceremonial and official functions on behalf of the City Council.
Accomplishments for 2021-2022
• Successful Citywide Records Program tested and completed file plans for Finance, Economic Development, Development Services, City Manager, Human Resources, and Information Technology and Innovation. • The districting process has transitioned Manteca from at-large City Council Member elections to district based elections.
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• As of 4/5/2022 City Council has held 43 meetings (15 regular and 28 special meetings) and processed 137 resolutions and 19 ordinances for approval.
• As of 3/23/2022 the City Clerk’s office has routed over 230 contracts, amendments, and change orders. • As of 5/16/2022 the City Clerk’s office has closed 304 public records requests.
Objectives for 2022-2023
• Complete testing phase of Citywide Records Program for City Attorney’s Office, Public Works, Engineering, and the Recreation Department by January 1, 2023.
• Records Management: File plans, efficiency, transparency, archiving, consolidation • Complete Municipal Code review.
• Prepare and complete the 2022 Elections of for Mayor, District 3 and District 4. • Compile the necessary changes/updates for Records, for final review and approval.
Budget Highlights
• Continuance of the Citywide Records program, which includes implementing and launching the following:
o Citywide electronic contract routing process.
o Public Records Portal on the City’s Website.
o Electronic submission of Public Records Act Requests. o Electronic submission of Business Licenses.
o File plans for Engineering and Public Works.
• General Elections in November 2022, for the following:
o Mayor
o Councilmember for District 3
o Councilmember for District 4
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CITY MANAGER
Department Description
Working under the Council-Manager form of government, the City Manager supervises department heads and oversees all city operations, budgets, and policies. The City Manager’s Office provides information and recommendations to the City Council, implements Council policy direction, directs the delivery of municipal services, and oversees accomplishment of City objectives, and capital projects, specializing in economic development, media relations, community relations, and special projects.
Department Organization
Department Functions
• Carry out Council’s Strategic Goals & Priorities
• Oversee Economic Development, Public Relations, Homeless services, and Affordable Housing Initiatives City Manager
Assistant City Manager
Deputy City Manager
Executive Assistant to the City
Manager
Economic Development Manager
Housing & Homeless Services
Manager
Senior Management Analysts
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Accomplishments for 2021-2022
• Development of a cannabis program
• Received a funding commitment from San Joaquin County in the amount of $2 million for the purchase of 682 S. Main Street for a Homeless Navigation Center
• Commercial expansion at Big League Dreams Sports Park and Loma Brewery ground lease agreement Objectives for 2022-2023
• Tax measure exploration
• Seek funding for a Homeless Navigation Center
• Develop a citywide cannabis permitting process
• Expand fiber infrastructure
Budget Highlights
• Work towards financial stability
• Focus on educating the public on the need and reason for various rate increases • Concentrate on services and programs related to homelessness ATTACHMENT 2
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DEVELOPMENT SERVICES DEPARTMENT
Department Description
The Development Services Department consists of the Building Safety and Planning Divisions. The Department seeks a hands-on approach to development that provides a high level of customer service and helps business or development opportunity succeed.
Department Organization
Development
Services Director
Admin Assistant III
Deputy Director
Permit Center Manager Technicians
Senior Plan Check
Engineer
Senior Building Plans
Examiner
Building Inspectors
Planning Manager Associate
Planners
Deputy Director
(Long-Range
Planning)
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Department Functions
The Development Services Department’s customer service-driven team is responsible for:
• Guiding the City's growth and development
• Ensuring the City's long-range development goals and policies established by the General Plan are met • Entitling applications for new development
• Reviewing plans and applications for compliance with state and local regulations • Issuing building permits and performing inspections
Accomplishments for 2021-2022
• The Building Safety Division:
o Issued 4,750 building permits totaling over 3.9 million square feet with a total valuation of $445 million dollars.
o Issued 799 Single Family Dwellings permits, an increase of over 11% from the previous twelve-month period.
o Issued 201 Multiple Family Dwelling Unit permits.
o Conducted over 10,000 inspections during the fiscal year. • The Department:
o Completed review or inspections of several major projects including Valencia Apartments, The Machado Sports Complex, Austin Self Storage, Tru Hotel, and others. o Completed its interior remodel ensuring an ADA accessible and customer focused front counter and lobby.
o Completed the initial draft of the Citywide CFD Fiscal Impact Analysis with the help and assistance from several other city department.
• The Planning Division successfully entitled:
o One General Plan Amendment
o Two large family daycare permits
o Two minor plan modifications
o Three minor zone modifications
o Four municipal code amendments
o One planned development
o Five conditional use permits
o Nine site plan and design review applications
o Twenty temporary use permits
o Three tentative parcel maps
o Two tentative subdivision maps
o Two rezones
• Major projects include:
o Rotten Robbie fueling station
o Best Office Building
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o CenterPoint South Industrial
o Tesoro solar and storage facility
o Manteca Medical Building
o Paradise Villas townhomes
o Thomas Street Subdivision
Objectives for 2022-2023
• Complete the General Plan Update
• Begin process for a comprehensive Development Code Update • Implement new permitting software
• Complete staff succession plan
• Continue updating Planning Division operating procedures • Implement an affordable housing strategy
• Select and fund a consultant to create the Downtown Specific Plan Budget Highlights
• Completed separation of Engineering from Development Services (Fund 340) • Requested new Chief Building Official position and reclassification of Deputy Director of Development Services to Assistant Director
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ENGINEERING
Department Description
The Engineering Department oversees planning, design, and construction for new traffic and transportation, water treatment and distribution, wastewater collection and treatment, drainage and storm water control and other infrastructure projects. It administers the subdivision review process, participates in site plan review and manages the City’s Capital Improvement Program. The Department’s vision is to work together collaboratively with the community, City Council and City Management to engineer a better tomorrow for the City of Manteca.
Departmental Goals include:
• Managing the City’s infrastructure to ensure high quality development and capital projects, promote safety and public health, and improve quality of life.
• Providing quality customer service and information to internal and external customers. • Safeguarding the City’s resources by effectively managing expenditures while providing efficient engineering services.
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Department Organization
Department Functions
City’s Infrastructure
Engineering oversees planning, design, and construction for new traffic and transportation, the improvement of water treatment and distribution, wastewater collection and treatment, drainage and storm water control, as well as other infrastructure projects. As a part of this process, Engineering oversees infrastructure master plans and rate studies, including obtaining grants for use on City projects.
Public Infrastructure Installed by Developers
Engineering coordinates development projects with both Development Services and Public Works. As a part of this process, the department oversees development fees and funding programs, manages encroachment permits, traffic control and transportation permits, reviews development entitlements and conditions of approval, tentative and final maps, improvement plans, development improvement agreements, and the inspection of development projects.
Engineering
Director
Deputy Director
(Infrastructure)
Senior Engineer
(Water)
Assosciate
Engineer
Assistant Engineer
Senior Engineer
(Sewer/Storm)
Associate
Engineer
Assistant
Engineers
Senior Engineer
(Transportation)
Assistant Engineer
Sr. Engineering
Tech
Deputy Director
(Development)
Senior Engineer
(Development)
Assistant Engineer
Engineering
Technicians
Senior Inspector Inspectors Associate
Engineer
Assistant Engineer
Engineering
Technician
Administrative
Analyst
Administrative
Assistant III
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Traffic Engineering
Engineering assesses and designs solutions for traffic engineering issues, administers the City’s Traffic Calming program, serves on regional committees related to traffic, transportation, and transit issues, and coordinates with Caltrans for an integrated approach to City streets and freeway systems.
General Engineering Support
The Engineering Department provides public information, responds to public inquiries, assists with questions regarding the City’s engineering standards, coordinates with utility companies, and provides engineering assistance upon request.
Accomplishments for 2021-2022
• SR120/Union Road Diverging Diamond Interchange (DDI) project completed o APWA Project of the Year, ASCE Sacramento Outstanding Project of the Year • SR120/McKinley Interchange - design completed
• Administered installation of infrastructure ($41M) for new developments including plan check, project approvals, and inspection services
• TCP water treatment project - construction completed and five wells in compliance • Mayors Park Paving Project – construction completed
• Springtime Estates Paving Project – construction completed • Airport Way (Woodward Ave. to Roth Rd.) pavement improvement project – completed in-house design • Traffic calming projects completed
o Doctors’ Hospital LED flashing beacons, new signs, & bus stop relocation o Additional traffic lump system installation on Hacienda Ave. • Water & Wastewater Masterplan updates – awarded & started • WQCF Bar Screen project – awarded & started
• Main Street Traffic Signal Synchronization – project completed • North Sewer Trunk & Reclaimed Water Line (WQCF to Golf Course) – project completed • Pavement Condition Index (PCI) update – project completed Objectives for 2022-2023
• WQCF Capacity improvements project – complete design and start construction • TCP well 29 water treatment – complete design & begin construction • Phase I of Water, Sewer, and Sold Waste rate studies - complete • Manage Water & Wastewater Masterplan updates
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• PFIP update – complete project
• Storm Drain Zone 36/39 project – complete design, environmental, & permitting • Citywide Cast-In-Place-Pipe Sewer Pipe Liner – complete design • FCOC Capacity Analysis – complete project
• Airport Way/SR120 DDI Project Study Report (PSR) – compete study • Main Street/SR120 DDI Project Study Report (PSR) – complete study • Highway Safety Improvement Program (HSIP)
o Citywide Traffic Signal, Signs & Fiber upgrades – complete design o Main Street & Yosemite Avenue Improvements – complete design • Safe-Route-to-School Traffic Safety project – complete design • SR99/120 Improvement Project Phase 1A – begin construction Budget Highlights
• The Engineering Department is now a standalone fund (Fund 810) after separating from Public Works and Development Services
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FINANCE
Department Description
The Finance Department provides strategic financial leadership and support to the City. The Department is responsible for coordinating the preparation of the City’s annual budget, financial reporting, treasury and debt management, accounting, revenue management including business licensing, utility billing, accounts receivable/miscellaneous billing, and cash receipts, accounts payable, and payroll. The Department goals are:
• Develop and implement effective and efficient financial planning, reporting, and accounting systems • Provide quality customer service to internal and external customers • Safeguard the City’s resources
• Foster a sense of trust and transparency with the community, the Council, and City Management Department Organization
Finance
Director
Accounting Deputy
Director Accountant II Accountant Accounting Technicians Budget Analysts Accounting
Technician
Revenue Revenue
Manager
Accounting
Technician
Customer
Service Reps
Payroll Sr. Payroll
Technician
Payroll
Technician
Support Admin
Assistant
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Department Activities
Budgeting and Financial Planning
Coordinates preparation of the annual budget, and is responsible for ongoing budget administration, and reporting. Calculates the annual appropriations limit, and provides budgetary support to City leadership. Assists with the financial management of grants, reporting, and projections. Coordinates with accounting on the establishment of purchasing policies and procedures.
Accounting
Prepares the annual comprehensive financial report (ACFR); coordinates annual and special audits; reviews the preparation of the annual State Controller's Reports; issues interim financial reports, maintains the general ledger system and chart of accounts; prepares daily cash deposits and reports; establishes accounting and purchasing policies systems and practices; coordinates cooperative purchasing opportunities; reviews contract documents for compliance with City purchasing policies
Treasury and Debt
Manages the City's investment portfolio in accordance with adopted policies and plans, including preparing cash flow projections, identifying appropriate investment vehicles and timeframes and allocating interest earnings among funds in accordance with generally accepted accounting principles; administers the City's banking services contracts; coordinates project financings and administers debt service obligations in accordance with bond covenants.
Payroll
Processes the City's employee payroll; periodic and annual reports with taxing authorities and regulatory agencies; coordinates employee benefit coverage and reports with the Human Resources Department; processes payments for insurance benefits and taxes withheld; provides payroll statistics to various departments and agencies.
Accounts Payable
Processes the City's accounts payable and issues checks to vendors; files annual reports required by regulatory agencies; and adheres to established payables procedures; maintains vendor files; files year-end reports.
Revenue
Record the receipt of all revenues received by the City including utility billing, delinquencies, business licenses, and miscellaneous accounts receivable. Monitor and pursue delinquent accounts. Provide customer service for utility services include starting and stopping services, cart change-outs, etc.
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Budget Highlights
• Staffing levels and approved positions remain the same • The Finance Department Budget is largely unchanged in an effort to use resources effectively and efficiently Accomplishments for 2021-2022
• FY 2019-2020 Audit and Annual Comprehensive Financial Report • State Controller Reports (Streets, City, Financing Authority, Transit Operators) • Reorganized department to enhance service quality to internal and external customers • Improved debt rating outlook (similar to a credit score) from negative to stable, which indicates meaningful improvements in financial and resource management.
• Implemented grand jury report requirements
Objectives for 2022-2023
• Complete the City’s Master Fee Study
• Complete Phase I of the Enterprise Fund Rate Studies
• Complete the FY 2020-21 and FY 2021-2022 Audit and ACFR • Review Policies, Procedures, and Internal Controls
• Implement the Financial Reporting Policy
• Update and streamline the City’s Purchasing Policy
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FIRE
Department Description
The Fire Department is responsible for protecting the lives and property of the citizens of Manteca. As a full service fire department it provides fire protection, emergency medical care, hazardous materials response, community risk reduction, water rescue, and emergency operations preparations and oversight. The three primary department functions are Administration, Operations and Prevention.
Department Organization
Department Functions
• Administration is responsible for the day-to-day administration of the activities and regulations of the Manteca Fire Department. The responsibilities include budget preparation and control, purchasing, personnel management, employee health and safety, record keeping, facilities management, information and press releases, and clerical management. Administration provides for and manages several important functions of the Department including department wide training, cost-recovery, grant writing, and maximizing the department’s volunteer programs.
Fire Chief
Assistant
Fire Chief
Battalion
Chief Captain Engineer Fire Fighter Reserve Firefighter Fire
Marshal
Part Time
Admin
Assistant
Fire
Inspectors
Executive
Assistant
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• Prevention actively reduces the likelihood of fire, burns, and environmental emergencies, and mitigates the potential severity of events that do occur. Safety and prevention is accomplished through plan review, inspection of buildings and premises, monitoring and regulating the storage handling and use of hazardous materials, preparing and revising laws and codes, public education, fire investigation, and the enforcement of all fire and life safety related regulations.
• Operations is responsible for the most traditional elements of the Department’s mission by managing the emergency response component and associated resources of the Fire Department. This Division provides for a constant state of readiness and provides 24-hour emergency response to a variety of emergencies including, but not limited to, fires, medical, vehicle accidents, hazardous materials, and public assistance.
Personnel resources include 45 full-time firefighters as well as a cadre of Reserve Firefighters. Other vital resources essential to the emergency response component of the department include vehicles and equipment, communications and dispatch, and many other support functions. For example, the Operations Division’s functions also include implementation of fire prevention practices such as hazard abatement, prefire planning, and public education. Similarly, when not engaged in emergency response, operational personnel provide logistical support in the areas of facility preservation, communication equipment maintenance, and apparatus upkeep and repair.
Accomplishments for 2021-2022
• In 2021 we responded to 10,490 calls for service, an all-time record and 15% higher than 2020. • Welcomed our new Fire Chief, Assistant Chief and three new Battalion Chiefs • Took delivery of a brand new Type 1 Fire Engine
• Ordered our first ever Aerial Tiller Truck
• Responded to a near record breaking number of wildland fires on long-term mutual aid Objectives for 2022-2023
• Our primary objective for FY 2022-23 is to secure plans for a complete rebuild of Fire Station 3. We hope to have construction begin in FY 2023-24.
• Fire Station 2, our headquarters, is in need of an extensive overhaul and modernization. Our goal is to install new floors, counters, heating and air as well as paint and light fixtures. • Purchase a Type 1 Fire Engine to replace a front line engine that is 22 years old. • Rebuild the city classroom behind Fire Station 1
• Hire an Administrative Captain
• Hire three Firefighters
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Budget Highlights
• Hire Administrative Captain
• Hire three Firefighters
• Secure plans for Fire Station 3 rebuild
• Update and overhaul Fire Station 2
• Purchase Type 1 Engine
• Rebuild city classroom behind Fire Station 1
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HUMAN RESOURCES
Department Description
The Human Resources Department (HR) houses both Human Resources and Risk Management Divisions.
The Human Resources Division (HR) ensures qualified individuals are recruited to fill vacant positions, trained to successfully perform the functions of the job and retained by providing a healthy work/life balance while offering development opportunities for future growth. These functions are important to assist the community and provide critical services to the residents of Manteca. In support of this program, the HR team is responsible for administering the City’s personnel information system (HRIS), employee benefits administration, recruitment and selection, employee and labor relations, training and development, policy development, classification and compensation, as well as equal employment opportunities. The Division provide consultation and advice to leaders, supervisors and front-line employees regarding Human Resources issues including performance management, corrective actions, workforce planning, as well as interpretation of policies and collective bargaining agreements (MOUs).
The Risk Management Division is responsible for supporting a safe work environment for employees and a safe City for community members and visitors. The Division administers safety training and OSHA-mandated programs, workers’ compensation and liability insurance programs, as well as responds to community and employee safety concerns. Our goal is to minimize accidents and the adverse effects of unpredictable events.
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Department Organization
Department Functions
Employee and Labor Relations
Provide employees and leaders with work-related issue resolution through consultation, advice, performance management and training. Work to resolve issues regarding changes in labor laws, collective bargaining and grievance processes. It also encompasses oversight of performance evaluations and ongoing review and maintenance of personnel rules, regulations, policies and procedures.
Recruitment and Selection
Creation and management of job advertisements, administration of the online recruitment system, coordination with all departments for recruitment, testing and candidate selection.
Benefits Administration
Oversight of medical, dental, vision and retirement benefits, including supplemental retirement, deferred compensation and 401(a) programs. Adherence to and the appropriate application of the Family Medical Leave Act (FMLA), California Family Rights Act (CFRA) and disability administration.
Training and Development
Direct Citywide employee training to meet recommended, statutory and regulatory requirements through the use of Employment Risk Management Authority (ERMA) and training via the interagency consortium.
Workers Compensation
Process and advise on employee injury claims and recommend adjustment or other action. Promote opportunities that encourage employees’ return to work while minimizing time lost.
Liability Claims Administration
Review and process general liability claims against the City and recommend action. Actively participate in Municipal Pooling Authority to ensure that insurance provisions provide adequate resources to cover losses without unduly burdening the City’s finances.
Human
Resources
Director
Human
Resources
Manager
Human
Resources
Analyst
Risk Analyst
Human
Resources
Technicians
Administrative
Assistant II
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Safety Training
Maintain a City-wide safety program inclusive of all OSHA and state required training. Training is recommended and/or mandated by program and discipline and may be required on an annual, bi-annual, or other periodic basis.
Classification and Compensation
Oversee and maintain the City’s compensation plan and job classification system.
Americans with Disabilities Act (ADA) Compliance and Review Provide accessibility options for all of our services to all of our community members and visitors Citywide.
Coronavirus (COVID-19) Response, Prevention and Mitigation Recognizing the COVID-19 pandemic health crisis, communicate ever changing local guidance to employees while reinforcing and recommending proper protocols for a safe and healthy workplace.
Accomplishments for 2021-2022 • The Department moved from the Administration Building to the Annex in July 2021. • Successful placements occurred for many department positions that were simultaneously vacant due to the great resignation. Filling these roles have improved service levels across all departments at the City reducing transactional processing time for both internal and external customers. Filling the remaining department head positions has improved direction for the individual departments, maximizing efficiency that promoted innovation and creativity to set and attain new goals.
• The COVID-19 crisis had an enormous impact on all of the City, State and Country. The economic and social disruption was staggering. The Human Resources Department placed the challenges in the forefront of its daily operations, successfully managing all time-off associated with the pandemic, maintaining compliance with all State and Federal laws, as well as public health guidelines and recommendations that affected all full-time and part-time staff. The Department maintained communication with all employees during the ever-changing rules, reporting new practices, procedures and mandated notices. • The Department has spearheaded many subcommittees from the Common Threads workgroup to help improve morale across the City, create a better work/life balance and continue advancements to improve the culture at the City.
Objectives for 2022-2023 • Fill the vacant Director of Human Resources position. • Successfully negotiate updated bargaining contracts for all eight units prior to contract expiration while remaining fiscally responsible.
• The Department is actively working with legal counsel to update Rules and Regulations as well as individual polices, which have not been updated since 2006. Further, the Department looks forward to an up-to-date ATTACHMENT 2
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and carefully drafted, final working document that minimizes liability and protects the organization with a tradition of transparency.
• The Department will look to improve employee retention, talent recruitment and innovation through the Common Thread subcommittees that have been established. There is no cost associated with this, as the committees will consist of a variety of employees already on staff. • The results of the grand jury report have guided us to develop policies for Citywide cross training and succession planning. This will help with retaining our current workforce as they progress into future leadership roles.
Budget Highlights
• One position has been requested to move forward the backlog of risk and public works personnel work to redistribute appropriate duties and advance needed initiatives. • Insurance premiums have increased significantly through our risk management authority. Of note, workers’ compensation premiums are increasing by almost $1M from approximately $3M, it is estimated that our property insurance coverage will see an increase of 35% next fiscal year, and the employment practice coverage is indicating an estimated 20% increased premium with the most significant increase in Cyber Liability, which is 191%.
• Training and development will also see an increase as we distribute opportunities to develop our current workforce for succession planning.
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INFORMATION TECHNOLOGY & INNOVATION
Department Description
The Department of Information Technology (IT) and Innovation is dedicated to providing the highest level of customer service for the City, its staff, and ultimately, its citizens through teamwork, collaborative leadership, and conscientious innovation. The department, comprised of the Operations and Applications divisions, is responsible for providing technical support and reliable infrastructure, strengthening security, protecting City assets, and ensuring the efficient and effective management of the City’s technology resources. IT and Innovation staff are customer-focused and committed to improving the quality of workflow and services for employees, as well as the quality of life throughout the City for its citizens. The department’s overarching goals are the following:
• Streamline productivity through automation
• Continuously improve efficiency of internal business processes • Foster citywide transparency
• Investigate and deploy new technologies conscientiously • Provide the highest level of customer service
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Department Organization
Department Activities
Operations
• Provide reliable networking infrastructure and support for City staff • Manage City telecommunications systems
• Provide helpdesk and technology project support
• Provide high-level data security, confidentiality, and integrity • Provide high availability and recovery of City systems • Provide appropriate hardware, software, networking and communications infrastructure • Provide hardware, software, and connectivity support for Public Safety Applications
• Manage Geographic Information Systems (GIS)
• Develop and maintain applications
• Manage internal/external City websites
• Manage and support citywide databases
• Assess, implement, and manage citywide software
• Manage software/system upgrades
• Assist with Public Safety software support
Director of Information
Technology & Innovation
Admin Assistant
IT Ops Manager
Systems Engineer
IT Analyst
Lead IT Specialist
IT Specialists
IT Apps Manager
Applications Engineer
GIS Analyst
GIS Specialist II
GIS Tech I
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2021-2022 Accomplishments to Date
• Refined the City Council Chambers’ audio and visual system upgrades • Completed Backup Expansion
• Completed Gallagher cardkey installations at several departments • Upgraded Kronos/Telestaff
• Upgraded Police Enterprise Tyler/New World Systems (HFS) • Website Upgrade – Wireframe complete
• Konica copier deployment in several departments
• Replaced Sophos AV with Crowdstrike
• Upgraded VPN servers for City and PD laptops (Netmotion) • Upgraded/consolidated Fire Department’s file servers
• Upgraded City Hall’s data center to VMware 7 with no downtime • Virtualized WQCF and Water SCADA servers and isolate Water SCADA PLCs from the rest of the City’s network
• Created Laserfiche Forms
• Completed Police IAPro and BlueTeam server upgrade
• Virtualized Police CLETS system
• Completed Executime integration with Logos New World
• Completed PC refresh for multiple departments
• Upgraded Police firewall
2022-2023 Objectives
• Complete website upgrade/implement data analytics dashboard • Commission an IT Strategic Plan
• Analyze and implement recommended cybersecurity measures • Upgrade wireless infrastructure to fiber ENS
• Upgrade City Hall campus fiber
• Launch new 10.9 GIS Viewer
• Retire outdated GIS infrastructure
• Review policies, procedures, and internal processes
• Upgrade Disaster Recovery (DR) site hardware
• Upgrade storage capacity to backup system
• Continue PC refresh
• Implement Endpoint Detection and Response to desktops and servers • Expand Card Key Access System
• Design new City Hall server room
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• Implement wireless remote encoder system for City Council meetings Budget Highlights
• Fill vacant/needed positions
• Review and implement cybersecurity measures to protect the City’s critical infrastructure • Implement IT Strategic Plan
• Upgrade server storage space, backup system, and infrastructure • Upgrade wireless infrastructure
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POLICE
Department Description
The Police Department serves the community while protecting the rights of all persons. The Police Department is responsible for maintaining public order and safety, enforcing the law, and preventing, detecting, and investigating criminal activities. Officers patrol assigned areas and monitor activities to protect people and property. The Police Department has a variety of specialized units designed to support the overall operations and mission of the Department in serving our community. Some of the Department goals are:
• Enhance crime suppression efforts
• Use technology to promote more efficient operations and service to the community • Increase community input and outreach
• Have beat/sector policing ownership strategy
• Collaborate on shared initiatives with other City of Manteca departments and the community Department Organization
Chief
Services Captain
Sergeants Officers Community
Service Ofc
Crime
Analyst
Animal
Control
Lead Animal
Control Ofc
Animal
Control Ofc
Kennel
Assistant
Dispatch Coordinator Dispatcher
Code
Enforcement
C. E.
Supervisor C. E. Officers
Records Lead Clerk Clerks
Property
Officer
Operations Captain Lieutenants Sergeants Officers
Community
Service Ofc
Booking
Admin Officer
Assistant
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Department Functions
Patrol
Patrol consists of officers assigned to work specific areas in the city for handling calls for service, deterring and detecting criminal activity, proactive patrol and enforcement, and focusing on addressing crime trends. The Community Resource Officers, School Resource Officers, and Community Service Officers assist Patrol operations.
Investigations
In-depth investigations are conducted by Detectives and the Street Crimes Unit (SCU) who comprise the Investigations Unit. The Detectives Unit investigates general crimes which range from property crimes to crimes against persons. SCU is comprised of both narcotics investigators and gang investigators. SCU investigates quality of life issues that impact Manteca and they work special events along with supporting Detectives in their work as needed. The Organized Retail Crime Detective, Delta Regional Auto Theft Taskforce Detective, and AB109 Taskforce Detective are also part of the Investigations Unit.
Specialized Units
The police department has a variety of specialized units that are utilized for specific functions and needs. These specialty units include SWAT, Traffic Unit, Hostage Negotiations Team, Bomb Squad (EOD), UAS (Unmanned Aerial Systems) Unit, Mobile Field Force, Bicycle Patrol Unit, and Canine Unit. Code Enforcement, Animal Services, Records, Property/Evidence, and volunteers (SHARPs, Chaplains, and Explorers) all do work that is essential in the successful operation of the police department.
Communications Center
The police communications center is staffed with Public Safety Dispatchers who are responsible for answering all 9-1-1 calls, non-emergency calls, outside agency transfers, and all Manteca police radio traffic 24/7. The Dispatchers perform a variety of tasks which include records checks, confirm warrants, and are a resource for officers in the field.
Community Outreach
Building an effective partnership between the police department and those in our community are essential to the success of public safety. Various outreach programs and events assist in the goal of public safety and law enforcement being a shared responsibility between our department and the community.
Accomplishments for 2021-2022 • Handled 45,959 calls for service in 2021 • Made 1,761 arrests in 2021
• Communications Center received 25,696 9-1-1 calls and 93,003 non-emergency calls with 28,320 outgoing calls
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• Collaborated with other City Departments, non-profit organizations, Inner City Action, and other community members and organizations for homeless related matters • The Traffic Unit received and began use of electronic ticket writers • Awarded a Bullet Proof Vest partnership grant in the amount of $10,488 • Awarded an Edward Byrne Memorial Justice Assistance Grant in the amount of $17,809 • Drone (UAS) Unit obtained two indoor UAS (Unmanned Aerial Systems) platforms to assist SWAT and Search & Rescue operations
• Our Explosive Ordinance Disposal (EOD) Unit (Bomb Squad) formed a new (FBI fully accredited) Stockton/Manteca Regional Bomb Squad serving the Manteca, Stockton, Ripon, Tracy, Lathrop, Escalon communities
• The EOD Unit also acquired a new X-ray system
Objectives for 2022-2023
• Reduce crime and increase the safety of the community through proactive policing through on the following objectives:
o Continue to provide timely response to all requests for police service o Use of a Crime Analyst for identifying issues/trends to assist in a more proactive response and intelligence led policing
o Continue work combatting Organized Retail Crime
• Reduce traffic collisions through increased traffic enforcement and education with a focus on the top five causes of collisions
• Continue to build relationships in the community through community oriented policing, community involvement, and outreach
• Continue to seek federal and state funds to provide equipment and staffing at little to no cost • Ongoing collaboration with our community to reduce the amount of homelessness in Manteca and reduce the number of quality of life issues
• Increase the minimum shift staffing to five for all of our shifts Budget Highlights
• Request for a Lieutenant for the Services Division
• Request for two Police Officers for Patrol and one Community Service Officer for the Traffic Unit • Funding request for three new marked Patrol vehicles
• Funding request for three unmarked Police vehicles
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PUBLIC WORKS
Department Description
The Public Works Department is a full-service department comprised of five different divisions. These divisions are:
• Administration
• Operations and Maintenance
• Transit
• Solid Waste
• Water Resources
These five divisions provide:
• Facilities and Fleet Maintenance
• Golf Course
• Landscape Maintenance of Community Facility Districts • Parks and Urban Forest
• Park Planning and Projects
• Solid Waste
• Streets
• Transit
• Water Quality Control Compressed Natural Gas
• Wastewater Customer Service, Collection, Treatment, and Compliance • Water Customer Service, Treatment, Distribution, and Compliance The Department prides itself on proactively taking care of infrastructure operations, maintenance, and project planning to provide reliable and safe infrastructure and continuance of services to the community.
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In addition, the Department remains committed to continuance of extensive planning efforts, employee development, and the innovative use of technology. The department remains committed to ensuring essential services meet and exceed regulatory requirements while providing high-quality customer service to both internal and external customers.
Technology-driven public outreach and education, such as the Government Outreach Portal or the GO.app, provide a pathway for residents to report infrastructure deficiencies such as potholes, water leaks, street lights, sidewalks, and more to staff. Residents currently have the option to call, email, and interact with Public Works on social media.
Department Organization
Accomplishments for 2021-2022
Administration
• Streamlined internal workflow processes
• Expanded staff training opportunities
Operations & Maintenance
• Replaced 310 feet of damaged residential sound wall
• Replaced and installed five lane miles of buttons and thermoplastic striping Public Works Director
Admin Analyst
Deputy Director
Operations &
Maintenance
Fleet, Facilities, Streets,
Parks, Golf, Planning &
Development
Deputy Director
Water Resources
Water, Sewer, and
Maintenance
Deputy Director
Solid Waste
Residential, Commercial,
& Corporation Yard
Transit Manager Analyst Contractor /
Operator
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• Applied ten tons of crack sealant to road pavement
• Completed a successful leaf pick up season in cooperation with the Solid Waste Division • Paved the truck washout area at the Wastewater Quality Control Facility (WQCF) • Paved scheduled sections of deteriorated streets
• Painting of approximately four linear miles of sound wall to provide consistent aesthetic • Added two Lead Worker positions to provide better oversight and efficiency Parks Planning
• Completed of over 120+ development reviews for the Development Services Department • Reviewed and provided comments and conditions of approval for six subdivisions • Reviewed over eight improvement plans for landscape development of parks and streetscapes • Developed and processed various new annexations into a single city wide CFD for the new subdivision and commercial developments
• Continued the Update to Standards and Specifications for Landscape Development and completed over 80% of the update.
• Bid and started the construction of the Community Development Block Grant Senior Improvements – Phase II Project
• Completed and closed out Northgate Park Picnic Area Renovation Water Resources
• Maintained system pressure > 40 psi 99% of the time.
• Balanced water supply to meet SSJID’s surface water allotment with a voluntary 10% reduction. • Reduced total water consumption in 2021 vs 2020 by 5.5%. • Recorded 100% of water sampled had a chlorine residual between 0.2 – 1.5 mg/L. • Gained operational experience of our 24 new G.A.C vessels at fourseparate production sites for the removal of 1, 2, 3, TCP.
• Filled our new SCADA/engineer programmer position.
• Experienced zero employee injuries.
• Meter readers averaged 1605 meter reads per day (includes radio read meters) with a high degree of accuracy (>99.2%).
• Upgraded 2,049 meters to automated meters.
• Installed 690 new meter sets for commercial and residential. • Completed 4,550 customer service work orders
• Upgraded certification levels of staff.
• Laboratory passed annual performance evaluation samples for both drinking & wastewater to maintain laboratory certification and received renewed certificate • Passed biannual ELAP audit to maintain certification
• All laboratory staff are California Water Environment Association (CWEA) certified laboratory analysts • By end of fiscal year, the laboratory will be fully staffed with a Supervisor and four Laboratory Technicians • Replacement of missing “No Dumping Drains to River” storm drain markers throughout the City • Assisted in inspecting storm water outfalls for illicit discharges • Cleaned 21 storm pump stations
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• Cleaned 11 storm basins
• Removed 737 cubic feet of debris from the storm system • Initiated Water Characterization Study, Pyrethroid, and Water Column toxicity yearlong monitoring requirements of NPDES permit
• Clean and compressed over 146,000 Diesel Gallon Equivalents of fuel • Fueled all of the City’s Compressed Natural Gas fleet • Anaerobic Digestion optimization has maximized renewable CNG product and existing system is now at capacity
• Initiated process to capture RIN carbon credits as revenue Solid Waste
• Provided excellent customer service to residents and businesses while providing convenient disposal options to prevent improper dumping
• Complied with all applicable regulations and laws
• Adapted operations to maintain uninterrupted services • Sent the “Recycling Guide in Manteca” to all residents to educate them on the recycling process and options. • Engaged the community through timely posts on and responses to social media information, outreach and education events, and direct communications
• Resolved service requests within 24-48 hours.
• Engaged the business community to improve compliance with mandatory commercial organics recycling (AB 1826)
Transit
• Acquired three parcels for the Transit Center Parking Lot Expansion Project • Achieved successful CHP inspection with no findings
• Maintained all transit services throughout the pandemic. • New 35’ CNG bus put in service for the local fixed route system • Implemented a Free fares program for High School students generating a 134% increase in youth ridership • Held successful “Stuff the bus” event during Thanksgiving holiday 2021 • Completed the closeout of the Community Development Block Grant (CDBG) Senior Improvements – Phase II Project
• Completed update to Standards and Specifications for Landscape Development • Started the planning process and design for any approved CIP projects for this year • Continued various development reviews as assigned by Development Services Department • Continued review and approval of improvement plans for new landscape development of parks and streetscapes
• Continued to process CFD annexations
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Objectives for 2022-2023
Administration
• Expand office and operations staffing
• Continue and expand training processes
Operations & Maintenance
• Continue to crack seal, stripe and pave aging arterial streets (Union, Louise, Lathrop) • Continue painting sound walls
• Continue to be proactive and replace aging sound walls through CIP projects with CMU walls • Start a concrete grinding program with a third party vendor to eliminate sidewalk trip hazards • Perform additional paving projects to improve various road conditions • Increase staffing level
• Replace aging and non-compliant equipment
• Establish succession plan for division
• Establish a fueling rate for City fleet and general public Water Resources
• Continue to meet our state drinking water permit requirements for all constituents • Maintain our goal of safety first with 0 employee injuries or accidents and no lost time from injuries • Maintain 40 psi throughout the distribution system, including peak demand periods • Maintain a chlorine residual (0.2 – 1.5 mg/L) throughout the distribution system that meets state standards. • Bring on new Water Treatment Operator position
• Grow the C.M.M.S system to incorporate more production facilities • Of the total 25,691 meters in the city we would like to upgrade the last 700 water meters to automated meters
• Maintain an average of 1,600 meter reads per meter reader per day with less than 1% error (radio read routes included)
• Implement City-wide Automated Meter Infrastructure
• Keep providing employees with appropriate education and training to advance their knowledge base • Continue to provide efficient and timely internal sampling and analytical testing to support Wastewater (including Pretreatment Program) and Water divisions
• Pass all performance testing to maintain ELAP certification • Ensure that all solids, liquid and river sampling and analytical tests are in conformance with the National Pollution Discharge Elimination System (NPDES) discharge permit, self-monitoring and reporting regulatory requirements
• Ensure that all treated effluent discharged for land application has been sampled, analyzed and calculated loadings are met under the direction of the Waste Discharge Requirements • Complete a ‘gap analysis/audit’ by the International Accreditation Service in an effort to move closer to becoming TNI compliant in 2024
• Complete yearlong Water Characterization Study
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• Continue to remove debris from storm stations and basins • Assist inspecting storm water outfalls for illicit discharges • Perform necessary maintenance on storm station pumps to ensure pumping redundancy • Begin regular cleaning program for storm collection pipeline • Install an additional high pressure tank to ensure all digester gas is converted into renewable CNG instead of flaring excess gas
• Complete the RIN credit process and begin to collect revenue Solid Waste
• Transition to three carts picked up weekly (garbage, recycling, and organics) • Streamline maps and routing with the help of IT/GIS and making it all digitized • Comply with Cal Recycle and SB 1383 organics regulations • Turbo separator needed for commercial businesses for food program Transit
• Deliver outstanding trip experiences for Fixed Route service and Dial-A-Ride • Conduct additional outreach to inform the community of the different mobility options that are provided by Manteca Transit
• Increase route frequency. Start a 30-minute service on route 1 • Continue working with San Joaquin Regional Rail Commission (SJRRC) on the Transit Center Parking Lot Expansion Project. With ACE Train service to Modesto and Ceres in 2023, there is a need to expand the Transit Center parking lot to add more parking spaces to account for the commuters that will leave their vehicles for 8 hours or greater
• Purchase and Install ITS on all Transit Buses
• Locate property for Manteca’s Transit Bus Yard
Budget Highlights
• Placed staffing changes and non-emergency capital projects on hold until adequate funding is available • Supporting utility fee studies to match utility needs with revenues • Transit Department pursued additional funding sources such as Low Carbon Transit Operations Program (LCTOP) to offer free bus fares to the community
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RECREATION & COMMUNITY SERVICES
Department Description
The Recreation Department is responsible for improve lives through recreation and activities for residents of all ages. The Department’s four primary functions are recreation services, senior services, special events and community outreach, and library services.
Department Organization
Recreation Manager
Recreation Supervisor
Recreation Coordinator
1400-HR Staff
Part Time Staff
Recreation Supervisor
Recreation Coordinator
Customer Service Rep
1400-HR Staff
Part Time Office Staff
Part-Time Staff
Management Analyst
Administrative Assistant III
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Department Functions
Recreation Services
Plans, delivers, and evaluates activities for the enrichment of youth, teens, and adults in our community, including: Kids' Zone Before- and After-School Programs; youth day camps; youth and adult sports; preschool programs; enrichment programs; aquatics programs including swim lessons; teen programs; special events, and cultural arts. Markets programs and services through brochures, social media, news releases, presentations, and serving as liaisons to the community. Administers recreation and park facility use and scheduling with Manteca Unified School District (MUSD), nonprofits, sports groups, private parties, and parks maintenance. Manages partnerships and facility-use agreements with strategic partners for the BMX Track and Tennis Center. MUSD, concessionaires, local non-profits, and vendors. Provides administrative support to the Recreation and Parks Commission, Youth Advisory Commission, Senior Advisory Committee, Mayor's Committee on the Arts, Friends of Manteca Parks and Recreation Foundation, and Millennial Advisory Committee.
Senior Services
Oversees the day-to-day operation of the Manteca Senior Center, providing various senior-oriented programs in leisure, educational, and social services. Includes management of the Senior Center facility, supervision of paid and volunteer staff, program planning and coordination, need assessments, marketing, budgeting, fundraising, and facility-usage coordination. Programs include Trips-n-Tours, health and exercise classes and programs, craft classes, special events, dances, drop-in programs, nutrition program, exercise programs, fundraisers and special events, volunteer programs, educational classes, social-services assistance programs including paralegal and tax-preparation assistance, and information and referral programs.
Special Events/Community Outreach
Plans and facilitates major special events for the City and collaborates with community non-profits for several events. Coordinates volunteers and facility-use and works closely with advisory groups and community partners.
Takes the lead in the coordination, staffing, and execution of citywide events including: Independence Day Celebration and Fireworks, Halloween Trunk-or-Treat, Therapeutic Recreation Social Dances, National Night Out, Teen Dances, Movies in the Park, Swing For Youth Golf Tournament, Glitz and Glamour, Breakfast with Santa, Holiday Tree-Lighting, Christmas at the Center, Christmas in the Park, Breakfast with the Easter Bunny, Bunny Grams, Water Safety Day, Father-Daughter Dances and Mother-Son Dances, as well as grand openings, dedications, and community-engagement activities.
Library Services
The Manteca branch of the San Joaquin County Library System is jointly funded by the City of Manteca, the City of Stockton, and San Joaquin County. The major function of the Library is to collect, organize, and interpret materials in a wide range of formats to meet the needs of the community. The Manteca Library creates an environment for connecting people and ideas by providing residents of all ages with resources to pursue their educational, civic, business and personal interests. The Library is organized to serve age levels from preschool ATTACHMENT 2
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to senior citizens; educational levels from preschoolers to university-educated; socio-economic groups across the entire spectrum; and cultural-ethnic groups including English speaking, non-English speaking and multilingual. Materials Maintenance Includes purchasing, cataloging, and loaning materials in many formats, and providing reference materials in all fields.
Accomplishments for 2021-2022
• Since undergoing a name change, the department has developed a new logo and color scheme and continued the process of updating the office lobby, which had not been improved in 15 years or more. Frontdoor signage has been replaced, the office has been painted inside, new carpet and flooring have been installed, and the new logo is prominently displayed on the lobby wall. We added screen images of participants in our programs and events to the office windows facing the courtyard. Exterior building signage, painting, and additional improvements have been submitted as a CIP request for FY 2022-2023. • Since completing the redesign of the department logo and name, we have been updating our branding materials, including promotional items and booth signage for events like the Manteca Street Faire, as well as balloons, staff shirts, and jackets. The new logo was introduced on the cover of the 2022 Summer Activity Guide.
• After being without a director for an extended period, the department undertook a major reorganization, which included a new Department Manager position being created, as well as reorganization within the Recreation Supervisor and Coordinator positions. The reorganization was approved by City Council and implemented over the past several months.
• Two new youth sports programs were introduced, including an NFL Flag Football program in the fall, NBA Basketball program in the winter, and MLB Junior Giants baseball and softball program being offered in the summer.
• The Market on Maple event was held on Thursday evenings through October 2021 and will begin a new Saturday morning format in May 2022. The market brings together fresh produce, vendor booths, food booths, live music, and family activities and games.
• After modifying advertising outreach during pandemic restrictions, the Department put out a new, complete activity guide for the spring/summer of 2022. Due to paper shortages and increased prices, staff has been looking for ways to save money on production while still reaching the most residents possible. We are sending a postcard to all homes in Manteca, which has a QR code that can be scanned to go directly to the online version of our guide. We also printed 5,000 copies of the guide and are making them available in the Recreation office, Senior Center, and Library. In the past, guides have been printed and mailed to every home, which has become prohibitively expensive.
• The Recreation Department has continued to provide administrative support to other City Departments as needed and requested.
Objectives for 2022-2023 • Provide high quality, recreational programs and services throughout the community that provide fun, educational, and accessible programming for people of all ages and abilities.
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o Support aquatics and swimming programs, youth and adult sports programs, fitness classes, leisure classes, community events, youth enrichment including; toddler play groups, youth daycare and day camps and programs, classes and events for senior citizens. • Continue to implement new recreational programming and events based on community needs and trends. • Pursue and maintain partnerships with sports user groups, school district, local agencies, nonprofits and businesses in the Community.
• Expand upon personnel performance by encouraging innovation and creativity. • Provide quality services that match community needs, deliver exceptional customer service, and strengthen community awareness.
• Staff will continue to work diligently throughout the year to closely monitor revenue and expenses, as well as seek ways to generate new revenue sources.
Budget Highlights
Payroll expenses were reduced, as the Department was without a director for roughly half of the year. A department re-organization was approved by City Council during mid-year budgeting and created a Manager position to oversee the department, as well as reclassification of some existing staff. Part-time staff costs continue to fluctuate through a combination of staff shortages and minimum-wage increases. These changes are reflected in the Department’s budget requests for FY 2022-2023.
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FUNDS USED BY TYPE
GENERAL FUND
The General Fund is used for all of the general revenues of the City not specifically levied or collected for other City funds and related expenditures. The general fund accounts for all financial resources which are not accounted for in another fund. Major revenue sources are property taxes, sales taxes, franchise fees, motor vehicle in-lieu fees, and various charges for services provided. Services funded include police, fire, engineering, library, parks maintenance, and administration.
SPECIAL REVENUE FUNDS
These funds account for the proceeds from specific revenue sources that are legally restricted to expenditures for specified purposes. The following lists the City’s special revenue funds and their purpose. • COVID Relief Fund
Established to account for funds provided by the American Rescue Plan Act of 2021 and other federal funding used in the mitigation of and recovery from the COVID-19 Pandemic. • Community Development Block Grant
Established to account for projects financed by Federal Housing and Urban Development Department grants through San Joaquin County.
• Public Safety Grants
These funds account for grants received from the U.S. Department of Justice and FEMA (or related federal agencies) for various Public Safety hiring programs. Grants typically run for three years at the end of which the City is responsible for making a concerted effort to continue funding the positions through other means.
To date, the City’s General Fund, Public Safety Sales Tax Fund and Public Safety Endowment Fund has taken over funding at the expiration of the hiring grants.
Also account for in the Public Safety Grants funds are various Local Law Enforcement Block Grants and other smaller grants. These grants have provided a funding source for additional equipment used in law enforcement and crime prevention as well as overtime.
• Supplemental Law Enforcement Grants
This fund accounts for funding received from specific state appropriations for local public safety services under the Citizens Option for Public Safety (COPS) Program. These funds, along with those identified above are used to purchase technologically advanced equipment to increase the department’s efficiency and effectiveness.
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• Federal Transit
Established to account for all funding received (federal, state, and local transportation) associated with the formation and operations of the City’s public transit system. • Recreation Programs
Established to account for the operations of the City’s recreation program. Financing is provided primarily by fees collected from those who participate in recreational activities. • Low and Moderate Income Housing Assets Fund
On February 27, 2012, through the adoption of Resolution No. R2012-13, the Council elected to retain the housing assets and functions previously performed by the Manteca Redevelopment Agency and to become the Successor Housing Authority. All assets transferred to the City in this role are accounted for in this fund.
The activities are governed by California redevelopment law and must be used to provide house for people with low and moderate income.
• Street Improvement Funds
These are the City’s Traffic Signal Installation and Highway Interchange funds. Projects undertaken within these funds include the installation of traffic signals within the City and road improvements by specific fees imposed on new development. These fees have been replaced by the Public Facilities Implementation Plan – Transportation fee. Remaining funds should be spend down by the end of FY 2022-2023. • Development Mitigation
Established to account for the collection and use of the City’s development agreement fees established by the City Council and included in various development agreements. Types of fees collected include those for Public Facilities, Development Services, and Recreation Amenities. • Innovation and Technology
Established to account for all funding received from lease revenue from cellular towers and other technology projects for use in economic development.
• Major Equipment Purchase
Established to account for financing of major equipment utilized by City departments. Financing is provided by specific fees imposed on new development.
• Assessment Districts
Established to account for the financing of lighting and landscape maintenance districts (LMD) formed pursuant to the Landscaping and Lighting Act of 1972, benefit assessment districts (BAD) formed pursuant to the Benefit Assessment Act of 1982 and Community Facilities Districts (CFD) formed pursuant to the Mello-Roos Community Facilities Act of 1982.
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• Public Safety Sales Tax
In November 2006, Manteca approved Measure M – Public Safety Tax. This fund has been established to track the ½-cent sales tax the city receives to fund additional Public Safety Police and Fire personnel. A Council-approved public committee oversees the expenditure plan to ensure the City adheres to the ordinance.
• Public Safety Endowment Fund
Created to account for the collection and use of the City’s development agreement fees established by the City Council and included in various development agreements. This fund is specific to Public Safety expenditures and remaining funds should be spend down by the end of FY 2022-2023. • Development Services Fund
Established to account for the collection and use of the City’s development services and building related fees and associated development services activities.
• Engineering Fund
Established to oversee planning, design, and construction for new capital projects.
CAPITAL IMPROVEMENT FUNDS
Capital Improvement Funds are utilized to account for resources used for the acquisition and construction of capital facilities by the City, except for those financed by the enterprise funds. The expenditure of these revenue sources is legally and/or contractually restricted to the funding’s, or revenue source’s, stated purpose. The following lists the City’s capital improvement funds and their purpose. • State Gasoline Tax (Gas Tax)
Established to account for the construction and maintenance of the street system within Manteca and financed by the City’s share of the state gasoline taxes. • Regional Transportation Impact Fees
Established to account for fees collected from development projects that have an impact upon the Regional Transportation Network. Funds will be used exclusively to construct projects identified in the RTIF Capital Project list. Funds collected locally are part of a regional effort and will be used within the region and City to mitigate traffic congestion.
• Measure K
Established to account for the construction and maintenance of the street system within Manteca and financed with a ½-cent sales tax approved by voters in 1990 and levied for that purpose by San Joaquin County. The tax was authorized by to be levied and collected for a 20-year period. In November 2006, voters extended the tax for an additional 30 years.
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• Local Transportation Fund (Streets)
These are the City’s Local Transportation Fund (LTF) and Subsidized Street Projects funds that account for the construction and maintenance of the City’s street system. These projects are funded using the City’s portion of the 1/4-cent of the 6 cents retail sales tax collected statewide for transportation and using state and federal grants.
• Park Acquisition and Improvement Fee
Established to account for the construction and maintenance of all City-owned parks. Financing is provided by a special park improvement fee imposed on development. • Redevelopment Bonds Projects
Established to account for the financing and construction activities funded with the tax-exempt proceeds from the issuance of the former Manteca Redevelopment Agency’s long-term debt. • Government Building/Fire Facilities
Established to account for the financing and construction activities of the Civic Center expansion and other City facilities. Financing is provided by a government building facilities fee imposed on development. This fund also accounts for the collection of the Fire Sprinkler fee which is dedicated to the planning, development and construction of additional fire stations and to the purchase of related equipment. • Flood Protection Improvement
Established to account for levee improvement costs needed to provide Urban Level of Flood Protection (ULOP) to the Reclamation District 17 area. Funding is provided by permit payments that are collected for the two-hundred-year flood.
• Public Facilities Implementation Plan (PFIP) – Drainage and Transportation Established to account for the financing and construction for the City’s storm drain and transportation systems using development fees collected under the PFIP program.
ENTERPRISE FUNDS
These funds account for the City operations financed and operated in a manner similar to a private business enterprise. The intent of these funds is that the cost of providing good and services be financed primarily through user charges. The following lists the City’s enterprise funds and their purpose. • Golf Fund
This fund accounts for the operations at the City’s municipal golf course. All activities necessary to provide this service are accounted for in this fund, including course maintenance, equipment purchases, capital improvements and related financing.
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• Sewer Funds
These funds account for the provision of sewer service to residents of the City and some County residents.
All activities necessary to provide such services are accounted for in these funds.
The Sewer Maintenance and Operations fund accounts for the day-to-day operations, including sewer collection and flow to the Wastewater Treatment Plant, treatment at the Plant, billing, collections and system maintenance. These activities are funded through the monthly service fees collected from sewer service customers.
The Sewer Improvement Fee and Public Facilities Implementation Plan – Sewer funds account for the capital improvements necessary to maintain and expand the system, including sewer main construction and expansion and Plant expansion. These activities are funded through fees imposed on new development. • Solid Waste Fund
The Solid Waste Fund accounts for the collection of refuse and recyclables throughout the City. All activities necessary to provide these services are accounted for in this fund, including operations, billing, collections, equipment purchases, capital improvements, and related financing activities.
The Solid Waste Cost Recovery funds account for the service initiation cost recovery charge for all new residential dwelling units and newly constructed commercial units. All revenue derived from this charge will be used for the acquisition and delivery of containers, equipment and solid waste collection trucks. • Water Funds
These funds account for the provision of water service to residents of the City. All activities necessary to provide such services are accounted for in these funds.
The Water Maintenance and Operations fund accounts for the day-to-day operations, including water pumping and deliveries, billing, collections and system maintenance. These activities are funded through the monthly service fees collected from water service customers.
The Water Fee Improvement and Public Facilities Implementation Plan – Water funds account for the capital improvements necessary to maintain and expand the system, including water main construction and rehabilitation and well construction and rehabilitation. These activities are funded through fees imposed on new development.
INTERNAL SERVICE FUNDS
Internal Service Funds are used to account for special activities and services performed by a designated department within the City to other departments also within the city. Such activities are financed on a costreimbursement basis from the user department(s) to the provider department(s).
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• Vehicle Fund
Originally established to account for the acquisition of new or replacement vehicles for General Fund and non-Enterprise Fund fleet purchases. This fund is transition to also account for the maintenance and repair of those vehicles and the management of the City’s fleet. These activities are funded by the user departments (funds) through the payment of a “vehicle/fleet fee” to the Vehicle Fund. • Information Technology Fund
Established to account for the acquisition, maintenance, and replacement of information technology equipment and software. This fund also accounts for all personnel expenditures related to information technology and applications. These activities are funded by the user departments (funds) through the payment of a “technology fee” to the Information Technology Fund. • Equipment Fund
Established to account for the acquisition of new or replacement of minor capital equipment. These activities are funded by the user departments (funds) through the payment of an “equipment fee” to the Equipment Fund.
• Self-Insurance/Risk Management Funds
Established to account for the City’s workers’ compensation and liability insurance programs. These activities are funded by the user departments (funds) through the payment of “insurance premiums” to the SelfInsurance Funds. • Payroll Tax Benefit Allocation
Established to fund and account for the City’s liability for the payment of earned, but not yet taken, paid time off (compensated absences) and employee benefits. User departments (funds) provide funding through their personnel salaries and benefits expenditures.
SUCESSOR AGENCY TO THE MANTECA REDEVELOPMENT AGENCY
The Manteca Redevelopment Agency was created in 1985 under the provisions of the Redevelopment Law (California Health and Safety Code) to clear and rehabilitate areas determined to be in a declining condition. On June 29, 2011 the Governor signed Bill ABX1 26, which called for the dissolution of all redevelopment agencies.
Successor agencies were designated as the successor entities to the former redevelopment agencies. Except for the provisions of the Redevelopment Law that were appealed, restricted or revised pursuant to ABX1 26, all authority, rights, powers, duties and obligations vested with the former redevelopment agencies under the Redevelopment Law are vested in the successor agencies.
On September 20, 2011 the City Council adopted Resolution No. R2011-173 making the election to have the City of Manteca serve as the Successor Agency to the Manteca Redevelopment Agency. Further, on February 27, 2012, through the adoption of Resolution No. R2012-13, the Council elected to retain the housing assets and functions previously performed by the Redevelopment Agency and to become the Successor Housing Authority.
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GLOSSARY OF TERMS
ACTIVITY – A specific and distinguishable line of work performed by one or more organizational components of a government for the purpose of accomplishing a function for which the government is responsible (e.g., the Police Department is an activity within the public safety function).
ADOPTED BUDGET – The City Council-approved annual budget establishing the legal authority for the expenditure of funds as set forth in the budget resolution adopted by Council.
ALLOCATION – The portion of an appropriation which is designated for expenditure by specific organization units and/or for specific purposes.
ANNUAL OPERATING BUDGET – The City’s spending plan of current expenditures and the proposed means of financing them. The annual operating budget is the primary controlling document for most of the City’s spending, financing, and/or acquisition activities.
APPROPRIATION – The legal authorization granted by a legislative body (the City Council) to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in both amount and time.
ASSESSED VALUATION – The valuation set upon real estate and certain personal property by the County Assessor as a basis for levying property taxes.
ASSESSMENT DISTRICT – Not a separate government entity, but rather a defined area of land that will benefit from the acquisition, construction, or maintenance of a public improvement.
AUDIT – A systematic collection of sufficient and competent evidential matter needed to attest to the fairness of management’s assertions in the financial statements, or to evaluate whether management has efficiently and effectively carried out its responsibility.
BOND – A written promise to pay a specified sum of money (the face value of principal amount) together with interest calculated at a specified interest rate on a specified date(s) in the future (the maturity date(s)).
BUDGET DOCUMENT – The instrument used by the budget-making authority (the City Manager) to present a comprehensive financial program to the appropriating body (the City Council).
BUDGET MESSAGE – A written general discussion of the proposed budget usually prepared by the City Manager and addressed to the legislative body (the City Council). The budget message usually contains: (1) an explanation of the principal budget items, (2) an outline of the City’s experience in the prior year and its financial status at the time the message is prepared, and (3) expectations regarding the City’s activities in the upcoming year along with recommendations of financial policy to carry out those expectations.
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CITY OF MANTECA | FY 2022-2023 PRELIMINARY BUDGET
CAPITAL ASSETS – Long-lived tangible assets obtained or controlled by the City. These assets may be referred to in the private sector as property, plant and equipment. The majority of the City’s capital assets are obtained as a result of completing its capital improvement projects.
CAPITAL IMPROVEMENT PROGRAM – A plan for purchasing, leasing, and/or constructing the equipment or property needed to complete the City’s long-term improvement projects. The plan details expenditures by year for each project. The plan also specifies the resources estimated to be available to pay for the project expenditures.
CAPTIAL OUTLAY – Expenditures which become an acquisition that is an addition to fixed assets.
CASH BASIS OF ACCOUNTING – A basis of accounting under which revenues are recognized when cash is received and expenditures incurred when cash is paid.
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) – A federal grant that aims to develop viable urban communities by providing decent housing, a suitable living environment, and expanded opportunities for persons of low and moderate income. The City of Manteca receives an annual CDBG entitlement from the U.S.
Department of Housing and Urban Development through San Joaquin County.
DEBT SERVICE REQUIREMENT – The amount of money required to pay the interest currently due on outstanding debit, and/or the principal portion due on debt maturing in the upcoming year. The City’s debt service requirement may also include required annual contributions to sinking funds set up to accumulate monies for the retirement of term bonds.
ENCUMBRANCE – Commitments related to unperformed contracts for goods or services. Encumbrances represent the estimated amount of expenditures ultimately to result if the unperformed contracts are completed. Encumbrances are used for budgetary purposes only and are not expenditures under generally accepted accounting principles (GAAP).
ENTERPRISE FUNDS – Also known as Proprietary Funds, this fund type is used to account for operations that are:
(1) financed and operated in a manner similar to private sector enterprises and intent that the costs (including depreciation) for providing goods or services to the general public be financed or recovered primarily through user charges, or, (b) the City, or an outside grantor agency, has determined that a periodic determination of revenues earned, expenses, and net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The City’s enterprise funds are golf, water, sewer, and solid waste.
EXPENDITURE – A decrease in the City’s available financial resources due to the purchase of goods or services, the completion of a contract related to a prior encumbrance, or payments currently due on outstanding debt.
FIDUCIARY FUNDS – Used to report assets held in a trustee or agency capacity for others.
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CITY OF MANTECA | FY 2022-2023 PRELIMINARY BUDGET
FISCAL YEAR – The twelve (12) month period to which the annual operating budget applies, and at the end of which the City determines its financial position and the results of its operations. The fiscal year for the City of Manteca is July 1 – June 30.
FULL ACCRUAL BASIS OF ACCOUNTING – The method of accounting where revenues are recognized when earned, expenditures are recognized when incurred, and fixed assets are depreciated over their estimated useful life. All enterprise and internal service funds are accounted for using this method of accounting (See Modified Accrual Basis of Accounting).
FUND – A separate fiscal and accounting entity which is self-balancing and freestanding for the purpose of maintaining records for a series of financial resources which are segregated for a particular purpose. The set of accounts in a fund include cash and other financial resources, all related liabilities, and the residual equities, or balances, and changes therein.
FUND BALANCE – For each separate fund, this is the excess of assets over liabilities. A negative fund balance is sometimes called a deficit. Working capital is the spendable fund balance.
GANN APPROPRIATIONS LIMIT – This term refers to Article XIIIB of the California State Constitution that places limits on the amount of proceeds from taxes that state and local governmental agencies can receive and spend each year.
GAS TAX – Administered by the State Board of Equalization (SBOE), this is a per gallon tax on fuel used to propel a motor vehicle or aircraft. Use of the revenue is for research, planning, construction, improvement, maintenance, and operation of public streets, highways, or public mass transit.
GENERAL FUND – The fund used to account for all financial resources traditionally associated with government which are not required to be accounted for separately.
GENERAL OBLIGATION BONDS – Bonds backed by the full faith and credit of a governmental unit. These bonds usually contain a pledge of the general taxing authority for their repayment.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) –GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practices at a particular time. They govern the form and content of the basic financial statements of an entity by including not only broad guidelines of general applications, but also detailed practices and procedures. GAAP provides a standard by which to measure and compare financial presentations.
GOVERNMENTAL FUNDS – Funds used to account for tax-supported activities.
GRANT – Contribution, gift, cash, or other assets from another entity to be used or expended for a specific purpose, activity, or facility.
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CITY OF MANTECA | FY 2022-2023 PRELIMINARY BUDGET
INTER-FUND TRANSFERS – Monies moved from one fund to another. The money is transferred to finance the operations of another fund or to reimburse the fund for expenses.
INTERNAL SERVICE FUND – Funds established to account for the financing of goods or services that are provided by one City department to another. Cost allocations spread the costs incurred by the internal service fund to other funds.
MODIFIED ACCRUAL BASIS OF ACCOUNTING – The method of accounting where revenues are recognized when they become both “measurable” and “available” to finance expenditures for the current period. Measurable means the amount of the transaction can be determined and available means the amount is collectible within the current period or soon enough thereafter (generally sixty days) to be used to pay liabilities of the current period. All governmental funds are accounted for using this method of accounting (See Full Accrual Basis of Accounting).
OPERATING BUDGET – Annual appropriation of funds for ongoing program costs, including salaries and benefits, services and supplies, debt service, and capital outlay.
OPERATING EXPENSES – Expenditures for materials, supplies, and services which are ordinarily consumed within a fiscal year and which are not included in program inventories.
OPERATING TRANSFERS – legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended. An example would be the transfer of funds from the general fund, or an enterprise fund, to an internal service fund to finance the services provided by the internal service fund (See the Fiscal Overview section of this document for further definitions of the types of funds).
ORDINANCE – A formal legislative enactment by the governing board of a municipality (the City Council). If it is not in conflict with any higher form of law, such as a State statute, Federal law, or constitutional provision, it has the full force and effect of law within the boundaries of municipality to which it applies. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status.
Ordinarily, the City’s statues or charter will specify or imply those legislative actions which must be by ordinance and those which may be by resolution.
PERFORMANCE MEASURES – Performance measures are an important component of decision making, and at a minimum, they should be based on program goals and objectives, measure program results or accomplishments, provide for comparisons over time, measure efficiency and effectiveness, and be reliable, verifiable, and understandable.
PROPERTY TAX – Property tax is imposed on real property (land and permanently attached improvements such as a building) and tangible personal property located within the City.
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CITY OF MANTECA | FY 2022-2023 PRELIMINARY BUDGET
PRELIMINARY BUDGET – The budget in its initial preparation stage prior to being reviewed and formulated by the budget-making authority (the City Manager). In the preliminary stage, a budget consists of various estimates forecasting current costs into the future and new or modified spending proposals for the future.
PROPOSED BUDGET – The budget as formulated and proposed by the budget-making authority (the City Manager). It is submitted to the legislative body (the City Council) for review and approval.
RESERVE – An account used to earmark a portion of the fund balance. This may be done for various reasons. The most common is to indicate that this portion of the fund balance is not available for general expenditures, or the amount has been legally segregated for specific future use.
RESOLUTION – A special or temporary order of a legislative body (the City Council). This action requires less legal formality than an ordinance (See Ordinance).
REVENUE – Amounts received or receivable from taxes, fees, permits, licenses, interest, and intergovernmental sources during the fiscal year.
SINKING FUND – A group of accounts established to account for the accumulation of resources for, and the payment of, long-term bond principal and interest. Bonds issued in such a fund contain an agreement requiring the governmental unit to periodically set aside a sum which, when compounded with interest, will be sufficient to redeem the debt at the stated maturity date. Bonds of this type are commonly known as term bonds.
SPECIAL REVENUE FUND – A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.
SUPPLEMENTAL APPROPRIATION – An additional appropriation made by the legislative body (the City Council) after the budget year has begun.
SUPPORT SERVICES – The expenditure class for charges paid by one City department or agency to another for services rendered or materials supplied.
TAXES – Charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against persons or property for current or permanent benefits, such as special assessment districts. Neither does the term include charges for services rendered only to those paying such charges, such as sewer service charges.
TRANSIENT OCCUPANCY TAX (TOT) – A tax imposed on travelers who stay in temporary lodging facilities within the City. Also referred to as a Hotel/Motel Tax.
USER CHARGES – The payment of a fee for direct receipt of a public service by the party benefitting from the service (e.g., fees paid for periodic refuse pick-up).
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CITY OF MANTECA | FY 2022-2023 PRELIMINARY BUDGET
WORKING CAPITAL – Broadly defined as the excess of current assets over current liabilities. A practical definition for governmental units would be the excess of cash, investments and accounts receivable over accounts payable.
Amount of fund balance that is available to spend.
ATTACHMENT 2
Financial Section | FS-1
FUND LEVEL
FY 2022-2023 OPERATING BUDGET
GENERAL FUND Fund Type: Governmental
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Revenues & Other Sources 46,764,801 49,800,801 53,202,740 60,650,530 68,500,348 Revenues 46,764,801 49,800,801 53,202,740 60,650,530 66,400,848 Pulled from Economic Revitalization Assigned Balance 1,169,500 Pulled from Public Facilities Oversized Assigned Balance 660,000 Pulled from Capital Facilities Assigned Balance 270,000 Expenditures & Other Uses (50,234,703) (45,142,629) (46,809,807) (65,826,376) (67,958,696) Personnel (31,390,546) (33,514,516) (34,958,519) (40,045,724) (42,583,958) Operations (8,752,540) (8,793,007) (10,397,383) (22,845,922) (21,473,238) Capital (5,446,363) (1,510,731) (747,905) (1,991,200) (1,085,000) Transfers (4,645,255) (1,324,375) (706,000) (943,530) (1,497,500) Sent to Economic Revitalization Assigned Balance (873,500) Sent to Fund Public Facilities Oversizing Assigned Balance (445,500) Net (3,469,903) 4,658,172 6,392,933 (5,175,846) 541,652 Commentary
CITY OF MANTECA
FUND 100 : The General Fund is used for all of the general revenues of the City not specifically levied or collected for other City funds and related expenditures. Major revenue sources are property taxes, sales taxes, franchise fees, motor vehicle in-lieu fees, and various charges for services provided. Services funded include police, fire, engineering, library, parks maintenance, and administration.
Sales tax, motor vehicle in-lieu fee (VLF), and transient occupancy tax are expected to lead the increase in revenue. Inflation, higher gas prices, and post-pandemic demand contribute to higher sales tax revenue. VLF is increasing because the value of used cars continues to due to supply-demand imbalances. Transient occupancy tax (hotel tax) has increased significantly due to hotel development and postpandemic travel. Fully staffing an in-house City Attorney's office, scheduled employee step increases, sharing-agreement payments, and a rise in pension unfunded actuarial liability payments contribute to the increase in expenditures. The use of Capital-Reserve is for the purchase of three police vehicles. Use of Economic Development Reserve is for housing, homeless, and economic development services.
46,764,801 49,800,801 53,202,740
60,650,530
68,500,348
(50,234,703) (45,142,629) (46,809,807)
(65,826,376) (67,958,696)
(3,469,903)
4,658,172 6,392,933
(5,175,846) 541,652
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures &
Other Uses
Revenues &
Other Sources
Net
ATTACHMENT 2
Financial Section | FS-2
FUND LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
COVID RELIEF & ARPA Fund Type: Governmental
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Revenues - - 8,011,226 7,314,189 -
Expenditures - - - (6,723,500) (5,127,000)
Personnel - - - (1,897,500) -
Operations - - - (525,000) -
Capital - - - (4,301,000) (5,127,000)
Transfers - - - - -
Net - - 8,011,226 590,689 (5,127,000)
Commentary
FUND 110 : Fund was established to account for the COVID relief grants the City has received. The American Rescue Plan Act of 2021 (ARPA) is the largest portion of the funds at $14.6M. Treasury placed restrictions on the use of the ARPA funds. A selection of these restrictions includes water infrastructure, sewer infrastructure, business support, resident support, city revenue replacement, and hazard paid.
This was a two-year program. The City received two tranches of funds. One was in June 2021 and the other is expected June 2022. The $5M expected expenditures in FY 2023 includes four repairs needed at the Wastewater Plant to improve basin capacity and improve monitoring and control of denitrification.
- -
8,011,226
7,314,189
-
-
(6,723,500)
(5,127,000)
- -
8,011,226
590,689
(5,127,000)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures
Revenues
Net
ATTACHMENT 2
Financial Section | FS-3
FUND LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
OTHER GOVERNMENTAL FUNDS Fund Type: Governmental
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Revenues 10,820,741 11,371,789 14,009,868 14,413,848 12,549,652 Expenditures (6,242,706) (9,052,007) (6,471,116) (16,096,668) (3,406,430) Personnel (823,061) (481,650) (562,917) (665,776) (715,017) Operations (2,298,836) (2,816,689) (2,331,244) (4,318,402) (2,565,813) Capital (3,120,809) (5,753,668) (3,576,956) (11,112,490) (125,600) Transfers - - - - -
Net 4,578,035 2,319,783 7,538,752 (1,682,820) 9,143,222 Commentary
FUND 120 - FIRE GRANTS; FUND 140 - COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG); FUND 150 - POLICE GRANTS; FUND 160 - SUPPLEMENTAL LAW ENFORCEMENT; FUND 190 - FEDERAL TRANSIT MANAGEMENT; FUND 210 - LOW AND MODERATE HOUSING ASSETS; FUND 220 - TRAFFIC SIGNAL; FUND 250 - DEVELOPMENT MITIGATION; FUND 260 - MAJOR EQUIPMENT PURCHASE FEE; FUND 330 - PUBLIC SAFETY ENDOWMENT FUND; FUND 350 - INNOVATION AND TECHNOLOGY; FUND 500 - PARKS ACQUISITION & IMPROVEMENT; FUND 540 - GOVERNMENT FACILITIES FEES; AND FUND 570 - FLOOD PROTECTION IMPROVEMENT; FUND 580 - PFIP
DRAINAGE
These funds set aside funding over one or more years before spending it on capital outlays or projects, which explains the varied trend line. Additionally, the City has exhausted its SAFER Grant funding and the FY 2023 CDBG budget has already been taken to council and appropriated. The City has also paused a significant portion of new CIPs. It will focus on carryover projects in the short-term before considering new projects.
10,820,741 11,371,789
14,009,868 14,413,848
12,549,652
(6,242,706)
(9,052,007)
(6,471,116)
(16,096,668)
(3,406,430)
4,578,035
2,319,783
7,538,752
(1,682,820)
9,143,222
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures
Revenues
Net
ATTACHMENT 2
Financial Section | FS-4
FUND LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
RECREATION & COMMUNITY SERVICES Fund Type: Governmental Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Revenues 1,553,429 1,450,513 384,768 1,558,450 1,878,600 Expenditures (1,739,652) (1,427,798) (1,038,100) (1,558,656) (1,818,807) Personnel (1,388,411) (1,189,201) (881,880) (1,164,077) (1,423,682) Operations (351,241) (238,597) (156,221) (354,579) (395,125) Capital - - - (40,000) -
Transfers - - - - -
Net (186,223) 22,715 (653,332) (206) 59,793
Commentary
FUND 200 : This fund provides recreation and special events services for the community.
The General Fund supports the Recreation & Community Services by subsidizing the cost of programs through an annual transfer. 1,553,429 1,450,513
384,768
1,558,450
1,878,600
(1,739,652)
(1,427,798)
(1,038,100)
(1,558,656)
(1,818,807)
(186,223)
22,715
(653,332)
(206) 59,793
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures
Revenues
Net
ATTACHMENT 2
Financial Section | FS-5
FUND LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
MEASURE M - PUBLIC SAFETY 1/2% SALES TAX Fund Type: Governmental Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Revenues 6,942,841 8,057,196 6,978,703 9,385,180 10,242,029 Expenditures (6,239,688) (8,081,865) (8,627,515) (8,786,473) (9,610,229) Personnel (6,152,051) (7,972,208) (8,200,115) (8,567,813) (9,420,189) Operations (87,637) (109,657) (95,970) (201,454) (190,040) Capital - - (331,430) (17,206) -
Transfers - - - - -
Net 703,153 (24,669) (1,648,812) 598,707 631,800
Commentary
Due to general inflation and an increase in gas prices, sales tax revenue is projected to increase by approximately 9%. Expenditures are also expected to increase by 9%, mostly due to the rising cost of long-term safety personnel (step increases/longevity pay, PERS pool liability, etc.). Capital expenses in FY 2021 were for one-time, allowable equipment purchases.
FUND 320 : This fund has been established to track the ½-cent sales tax the city receives to fund additional Public Safety Police and Fire personnel. A Council-approved public committee oversees the expenditure plan to ensure the City adheres to the ordinance. 6,942,841 8,057,196 6,978,703
9,385,180 10,242,029
(6,239,688)
(8,081,865) (8,627,515) (8,786,473) (9,610,229)
703,153 (24,669)
(1,648,812)
598,707 631,800
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures
Revenues
Net
ATTACHMENT 2
Financial Section | FS-6
FUND LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
DEVELOPMENT SERVICES Fund Type: Governmental
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Revenues 6,300,216 6,614,075 7,189,026 7,479,926 5,384,117 Expenditures (4,663,691) (5,273,000) (5,493,605) (7,585,673) (5,273,846) Personnel (3,288,854) (3,454,901) (3,195,967) (3,210,802) (3,150,746) Operations (1,373,835) (1,630,595) (2,090,692) (4,374,871) (2,123,100) Capital (1,003) (60,004) (79,446) - -
Transfers - (127,500) (127,500) - -
Net 1,636,525 1,341,074 1,695,421 (105,747) 110,271
Commentary
FUND 340 : Accounts for the collection and use of the City’s development services and building related fees and associated development services activities.
Engineering was pulled out of Development Services, which attributes to the variance in both revenues and expenditures. Salary distribution was reviewed and adjusted along with operating costs related to internal service funds (Fleet, IT, and Risk). 6,300,216 6,614,075 7,189,026 7,479,926
5,384,117
(4,663,691) (5,273,000) (5,493,605)
(7,585,673)
(5,273,846)
1,636,525 1,341,074 1,695,421
(105,747) 110,271
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures
Revenues
Net
ATTACHMENT 2
Financial Section | FS-7
FUND LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
ENGINEERING Fund Type: Governmental
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Revenues - - - - 2,583,000
Expenditures - - (292,058) (4,704,932) (2,513,690)
Personnel - - (292,058) (2,371,332) (1,396,190)
Operations - - - (2,333,600) (1,117,500)
Capital - - - - -
Transfers - - - - -
Net - - (292,058) (4,704,932) 69,310
Commentary
FUND 810: Engineering is a recently organized department pulling engineering staff from Development Services and Public Works. It is responsible for providing engineering services and oversight for the City's capital projects.
Until FY 2023, the Engineering revenue was recorded in Fund 340 Development Services. Finance will migrate FY 2021 and FY 2022 Engineering revenues to Fund 810 Engineering as it closes the FY 2021 and FY 2022 books and audits. Salary distribution updates for infrastructure engineering moved significant personnel costs to utility funds. - - - -
2,583,000
(292,058)
(4,704,932)
(2,513,690)
- - (292,058)
(4,704,932)
69,310
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Transfers
Expenditures
Revenues
Net
ATTACHMENT 2
Financial Section | FS-8
FUND LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
STREETS/TRANSPORTATION Fund Type: Governmental
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Revenues 14,562,517 14,335,000 22,964,525 19,274,995 23,099,044 Expenditures (16,258,086) (21,451,342) (13,802,729) (57,284,644) (6,065,916) Personnel (1,296,777) (1,398,012) (1,323,847) (1,317,758) (1,922,516) Operations (5,971,123) (6,004,889) (2,903,116) (6,978,698) (2,509,000) Capital (8,990,185) (14,048,441) (9,575,766) (48,988,188) (1,634,400) Transfers - - - - -
Net (1,695,569) (7,116,342) 9,161,795 (38,009,649) 17,033,128 Commentary
FUND 230 - HIGHWAY INTERCHANGE; FUND 240 - TRAFFIC SIGNAL; FUND 420 - GAS TAX/STREET IMPROVEMENT; FUND 430 - RTIF; FUND 440 - MEASURE K; FUND 460 - TDA/LOCAL TRANSPORTATION; FUND 480 - SUBSIDIZED STREET PROJECT; AND FUND 590 - PFIP TRANSPORTATION.
Street and Transportation money is primarily spent in large amounts when doing a major capital improvement project, which is why the trend line fluctuates as it does. FY 2023 will see the City focus on completing carryover projects and is the cause of the drop in expenditures in FY 2023. FY 2022 showed a large number of projects that will not be finished in FY 2022. 14,562,517 14,335,000
22,964,525 19,274,995 23,099,044
(16,258,086)
(21,451,342)
(13,802,729)
(57,284,644)
(1,695,569) (6,065,916)
(7,116,342)
9,161,795
(38,009,649)
17,033,128
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures
Revenues
Net
ATTACHMENT 2
Financial Section | FS-9
FUND LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
WATER Fund Type: Proprietary
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Revenues 18,246,316 19,512,869 44,290,870 25,515,899 22,087,721 Expenditures (21,175,150) (26,742,377) (29,828,994) (29,213,948) (24,324,088) Personnel (4,824,540) (5,544,115) (4,465,692) (4,117,029) (5,526,533) Operations (7,489,868) (7,771,529) (15,980,057) (11,448,042) (11,293,155) Capital (5,339,172) (9,885,063) (5,840,325) (10,108,207) (4,752,525) Debt Service (2,763,050) (2,753,750) (2,755,000) (2,752,750) (2,751,875) Transfers (758,520) (787,920) (787,920) (787,920) -
Net (2,928,834) (7,229,507) 14,461,876 (3,698,049) (2,236,367) Fund 680 - Water (8,787,866)
Fund 690 - Water Improvement 2,847,679
Fund 700 - PFIP Water 3,703,820
Commentary
The jump in FY 2021 is due to the City receiving $12.5M in proceeds from a lawsuit related to TCP in the ground water. The money from the suit goes toward mitigating TCP in the water system. Additionally, there is a $5.0M grant included in revenue in FY 2022 that is project specific, and will likely need to be carried over. The expenses for that same project will likely need to be carried over as well and can be seen by the drop in expenditures in the graph above.
FUND 680 - WATER; FUND 690 - WATER IMPROVEMENT; AND FUND 700 - PFIP WATER. 18,246,316 19,512,869
44,290,870
25,515,899 22,087,721
(21,175,150)
(26,742,377) (29,828,994) (29,213,948)
(24,324,088)
(2,928,834)
(7,229,507)
14,461,876
(3,698,049) (2,236,367)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures
Revenues
Net
ATTACHMENT 2
Financial Section | FS-10
FUND LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
SEWER Fund Type: Proprietary
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Revenues 33,585,366 28,956,353 26,315,411 24,138,546 28,112,739 Expenditures (35,943,193) (18,336,009) (27,712,806) (60,152,116) (20,659,207) Personnel (5,795,695) (6,645,853) (5,651,610) (5,858,572) (7,153,817) Operations (6,352,926) (6,756,835) (7,934,700) (12,225,735) (10,179,500) Capital (20,829,833) (1,836,031) (10,987,580) (38,861,844) (88,625) Debt Service (2,964,740) (3,097,290) (3,138,915) (3,205,965) (3,237,265) Transfers - - - - -
Net (2,357,827) 10,620,344 (1,397,395) (36,013,570) 7,453,532 Fund 630 - PFIP Sewer 1,460,727
Fund 640 - Sewer 110,439
Fund 650 - Sewer Improvement 5,035,734
Commentary
FUND 630 - PFIP SEWER; FUND 640 - SEWER; AND FUND 650 - SEWER IMPROVEMENT.
The large loss in FY 2022 is the budgeted amount for all CIP in FY 2022. At the time of publishing, the City has spent $12.5M of the $38.9M budgeted in CIP. Projects not completed in FY 2022 will roll to FY 2023. The North Trunk Sewer Line repair constitutes about half the $12.5M spent. Non-emergency infrastructure projects are being on hold pending a sewer rate increase. There is an expected 7% expected in revenue in FY 2023 as the economy recovers from the pandemic. 33,585,366
28,956,353 26,315,411 24,138,546 28,112,739
(35,943,193)
(18,336,009)
(27,712,806)
(60,152,116)
(20,659,207)
(2,357,827)
10,620,344
(1,397,395)
(36,013,570)
7,453,532
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures
Revenues
Net
ATTACHMENT 2
Financial Section | FS-11
FUND LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
SOLID WASTE Fund Type: Proprietary
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Revenues 13,772,728 14,154,712 14,785,472 14,698,353 16,565,379 Expenditures (12,375,834) (13,155,800) (15,661,880) (18,944,885) (17,583,702) Personnel (5,471,593) (5,737,252) (4,859,362) (4,998,336) (6,022,192) Operations (6,540,772) (6,563,052) (6,801,564) (10,523,036) (11,561,510) Capital (363,469) (855,497) (4,000,954) (3,423,513) -
Transfers - - - - -
Net 1,396,894 998,912 (876,409) (4,246,532) (1,018,323) Fund 660 - Solid Waste (1,215,323)
Fund 670 - Solid Waste Cost Recovery 197,000
Commentary
FUND 660 - SOLID WASTE AND FUND 670 - SOLID WASTE COST RECOVERY.
Changes in state requirements have caused the Solid Waste fund to operate at a loss over the last two years, and is expected to be a loss in FY 2023. In order to help alleviate the costs of doing business, the City has decided to hold off on any new CIPs in FY 2023. 13,772,728 14,154,712 14,785,472 14,698,353
16,565,379
(12,375,834) (13,155,800)
(15,661,880)
(18,944,885) (17,583,702)
1,396,894 998,912
(876,409)
(4,246,532)
(1,018,323)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures
Revenues
Net
ATTACHMENT 2
Financial Section | FS-12
FUND LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
GOLF Fund Type: Proprietary
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Revenues 1,132,885 1,516,685 1,769,550 1,768,816 1,722,000 Expenditures (1,218,774) (1,264,643) (1,517,700) (1,958,926) (1,301,522) Personnel (852,123) (844,442) (859,647) (1,170,351) (796,642) Operations (366,651) (420,201) (644,377) (651,575) (504,880) Capital - - (13,676) (137,000) -
Transfers - - - - -
Net (85,889) 252,042 251,850 (190,110) 420,478
Commentary
FUNDS 620 - GOLF COURSE.
The City saw an uptick in revenue during FY 2021 and FY 2022 with the pandemic, which inspired more people to play. In FY 2023, the City is updating internal service fund charges for Fleet, Fuel, and Risk (insurance), which is significantly reducing the fund's expenses. 1,132,885
1,516,685
1,769,550 1,768,816 1,722,000
(1,218,774) (1,264,643)
(1,517,700)
(1,958,926)
(1,301,522)
(85,889)
252,042 251,850
(190,110)
420,478
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures
Revenues
Net
ATTACHMENT 2
Financial Section | FS-13
FUND LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
INTERNAL SERVICE FUNDS Fund Type: Proprietary
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Revenues 6,583,607 7,021,017 7,027,551 11,561,860 11,636,338 Expenditures (6,653,766) (7,062,683) (8,487,154) (13,205,535) (11,583,129) Personnel (1,477,722) (1,558,879) (1,864,004) (2,913,057) (2,504,309) Operations (4,754,321) (5,097,681) (6,138,058) (8,555,721) (9,034,820) Capital (421,723) (406,123) (485,092) (1,690,957) (44,000) Transfers - - - (45,800) -
Net (70,159) (41,666) (1,459,603) (1,643,675) 53,209
Commentary
FUND 820 - VEHICLES; FUND 830 - INFORMATION TECHNOLOGY; FUND 840 - EQUIPMENT; AND FUND 860 - SELF INSURANCE/RISK MANAGEMENT.
The City's internal service funds have remained fairly consistent over the last two years. However, the decrease in expenditures for FY 2023 can be attributed to a change in the Vehicle fund. Personnel costs have been removed from the fund, and placed directly in the funds where they perform most of their work. They will remain there until a true cost allocation plan can be developed. 6,583,607 7,021,017 7,027,551
11,561,860 11,636,338
(6,653,766) (7,062,683)
(8,487,154)
(13,205,535)
(11,583,129)
(70,159) (41,666)
(1,459,603) (1,643,675)
53,209
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures
Revenues
Net
ATTACHMENT 2
Financial Section | FS-14
FUND LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
LMD/CFD ASSESSMENT DISTRICTS Fund Type: Governmental
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Revenues 2,465,662 2,657,854
Expenditures (3,511,621) (2,614,355)
Personnel (773,397) -
Operations (2,281,039) (2,144,555)
Capital (457,185) (469,800)
Transfers - -
Net (1,045,959) 43,499
Commentary
FUND 280 - LMD AND FUND 550 - CFD.
Finance is reconciling the historical data for FY 2019, FY 2020, and FY 2021, which is why it is not shown here. The historical data will be revised at the Mid-Year Update.
2,465,662 2,657,854
(3,511,621)
(2,614,355)
(1,045,959)
43,499
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures
Revenues
Net
ATTACHMENT 2
Financial Section | FS-15
FUND LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
REDEVELOPMENT BOND PROJECT FUND Fund Type: Governmental Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Revenues 792,174 1,004,142 12,579 15,000 20,612
Expenditures (1,623,239) (19,010,828) (2,617,720) (44,445,004) - Personnel - - - - -
Operations - - - - -
Capital (1,623,239) (19,010,828) (2,617,720) (44,445,004) - Transfers - - - - -
Net (831,065) (18,006,686) (2,605,141) (44,430,004) 20,612 Commentary
FUND 520 : Accounts for the financing of construction activities funded with the tax-exempt proceeds from the issuance of the former Manteca Redevelopment Agency’s long-term debt.
The FY 2022 Capital expenditures shown above is for the South Area Regional Infrastructure improvements and will not be completed in FY 2022. Those expenditures will carry over to FY 2023, but nothing new will be appropriated. (831,065)
(18,006,686)
(2,605,141)
(44,430,004)
20,612
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures
Revenues
Net
ATTACHMENT 2
Financial Section | FS-16
DEPARTMENT LEVEL
FY 2022-2023 OPERATING BUDGET
CITY ATTORNEY
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures (286,418) (342,996) (450,402) (1,295,538) (2,047,295) Personnel - - (91,701) (650,815) (924,595)
Operations (286,418) (342,996) (358,701) (644,723) (1,122,700) Capital - - - - -
Transfers - - - - -
Commentary
CITY OF MANTECA
The City Attorney’s Office reviews, monitors, and evaluates the conduct of the City activities for conformance with laws, regulations, policies, and rules; represents the City in state and federal civil litigation; provides legal advice to the City Council and the City’s departments; and ensures that violators of City laws are prosecuted.
Fully staffing this newly formed department, and decentralizing all Legal Services expense lines from all other departments, explains the increase in personnel and operation costs. Overall, there is a reduction of expenditures for the City by utilizing its in-house legal team.
- - (91,701)
(650,815)
(924,595)
(286,418) (342,996)
(358,701)
(644,723)
(1,122,700)
- - - - -
(286,418) (342,996)
(450,402)
(1,295,538)
(2,047,295)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Transfers
Capital
Operations
Personnel
Total
Expenditures
ATTACHMENT 2
Financial Section | FS-17
DEPARTMENT LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
LEGISLATIVE SERVICES/CITY CLERK
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures (1,026,901) (912,477) (1,030,700) (1,480,741) (1,532,943) Personnel (680,226) (661,856) (595,846) (856,934) (997,393) Operations (346,674) (250,621) (434,854) (623,807) (535,550) Capital - - - - -
Transfers - - - - -
Commentary
The Legislative Services/City Clerk Program administers democratic processes such as elections, access to city records, and all legislative actions ensuring transparency to the public; acts as a compliance officer for federal, state, and local statutes including the Political Reform Act, the Brown Act, and the Public Records Act. The Department manages public inquiries and relationships, arranges for ceremonial and official functions, and provides legislative, technical, and administrative support to the Mayor, City Council, Boards and Commissions, and City Manager.
The impact of updating pension obligation and retirement costs, employee salary distributions, and internal charges for risk and insurance combined with temporary staffing needs caused the increases in personnel and operations. (680,226) (661,856) (595,846)
(856,934)
(997,393) (346,674)
(250,621)
(434,854)
(623,807) (535,550)
- - - - -
(1,026,901)
(912,477)
(1,030,700)
(1,480,741) (1,532,943)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Transfers
Capital
Operations
Personnel
Total
Expenditures
ATTACHMENT 2
Financial Section | FS-18
DEPARTMENT LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
CITY MANAGER
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures (1,492,200) (2,037,471) (1,552,005) (3,933,398) (5,447,257) Personnel (898,836) (1,136,088) (1,124,951) (1,471,268) (2,133,057) Operations (201,301) (787,712) (383,885) (2,380,969) (3,314,200) Capital (392,064) (113,671) (43,170) (81,161) -
Transfers - - - - -
Commentary
Working under the Council-Manager form of government, the City Manager supervises department heads and oversees all city operations, budgets, and policies. The City Manager’s Office provides information and recommendations to the City Council, implements Council policy direction, directs the delivery of municipal services, and oversees accomplishment of City objectives, and capital projects, specializing in economic development, media relations, community relations, and special projects.
The increase in expenditures is due to affordable housing programs, which are offset by balances assigned to economic development and grant revenue (CDBG/HOME grants). Funding for unfilled positions was reduced in FY 2022 budget. Personnel in FY 2023 increase due to filled positions and the new Housing and Homeless Services Manager position. (898,836)
(1,136,088) (1,124,951)
(1,471,268)
(2,133,057)
(201,301)
(787,712)
(383,885)
(2,380,969)
(3,314,200)
- - - - -
(1,492,200)
(2,037,471)
(1,552,005)
(3,933,398)
(5,447,257)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Transfers
Capital
Operations
Personnel
Total
Expenditures
ATTACHMENT 2
Financial Section | FS-19
DEPARTMENT LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
DEVELOPMENT SERVICES
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures (4,636,496) (5,149,482) (5,657,098) (7,558,535) (5,022,846) Personnel (3,288,854) (3,454,901) (3,603,789) (3,210,802) (3,150,746) Operations (1,347,642) (1,600,777) (1,939,623) (4,268,871) (1,867,100) Capital - (93,805) (113,686) (78,862) (5,000)
Transfers - - - - -
Commentary
The decrease in FY 2023 is largely related to capital improvement projects that will carryover to FY 2023 and moving Engineering into its own fund.
The Development Services Department consists of the Building Safety and Planning Divisions. It is responsible for guiding the City's growth and development; ensuring the City's long-range development goals and policies established by the General Plan are met; entitling applications for new development; reviewing plans and applications for compliance with state and local regulations; and issuing building permits and performing inspections.
(3,288,854) (3,454,901) (3,603,789)
(3,210,802) (3,150,746)
(1,347,642)
(1,600,777)
(1,939,623)
(4,268,871)
(1,867,100)
- - - - -
(4,636,496)
(5,149,482)
(5,657,098)
(7,558,535)
(5,022,846)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Transfers
Capital
Operations
Personnel
Total
Expenditures
ATTACHMENT 2
Financial Section | FS-20
DEPARTMENT LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
ENGINEERING
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures - - (1,243,975) (11,351,902) (9,372,458)
Personnel - - (1,243,975) (2,371,332) (3,519,958)
Operations - - - (2,572,570) (1,102,500)
Capital - - - (6,408,000) (4,750,000)
Transfers - - - - -
Commentary
The Engineering Department oversees planning, design, and construction for new traffic and transportation, water treatment and distribution, wastewater collection and treatment, drainage and storm water control and other infrastructure projects. It administers the subdivision review process, participates in site plan review and manages the City’s Capital Improvement Program. The Department’s vision is to work together collaboratively with the community, City Council and City Management to engineer a better tomorrow for the City of Manteca.
Engineering was moved into its own fund in FY 2021. There was still some clean-up needed in all areas of capital, personnel and operational budgets. Capital projects not completed in the FY will roll to the next year. - -
(1,243,975)
(2,371,332)
(3,519,958)
-
(2,572,570) (1,102,500)
(6,408,000)
(4,750,000)
- - - - -
- -
(1,243,975)
(11,351,902)
(9,372,458)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Transfers
Capital
Operations
Personnel
Total
Expenditures
ATTACHMENT 2
Financial Section | FS-21
DEPARTMENT LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
FINANCE
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures (2,929,001) (2,875,973) (2,888,184) (5,572,870) (4,397,764) Personnel (2,226,293) (2,102,734) (1,691,756) (3,182,332) (3,156,804) Operations (702,708) (773,239) (1,196,428) (2,390,538) (1,240,960) Capital - - - - -
Transfers - - - - -
Commentary
The Finance Department anticipates a large decrease in expenditures largely due to reducing costs for consultants and special auditrelated assistance.
The Finance Department provides strategic financial leadership and support to the City. The Department is responsible for coordinating the preparation of the City’s annual budget, financial reporting, treasury and debt management, accounting, revenue management including business licensing, utility billing, accounts receivable/miscellaneous billing, cash receipts, accounts payable, and payroll. (2,226,293) (2,102,734)
(1,691,756)
(3,182,332) (3,156,804) (702,708) (773,239) (1,196,428) (2,390,538)
(1,240,960)
- - - - -
(2,929,001) (2,875,973) (2,888,184)
(5,572,870)
(4,397,764)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Transfers
Capital
Operations
Personnel
Total
Expenditures
ATTACHMENT 2
Financial Section | FS-22
DEPARTMENT LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
FIRE
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures (13,174,328) (18,521,857) (16,971,025) (18,698,425) (17,077,367) Personnel (11,589,674) (12,230,843) (14,375,755) (14,366,160) (15,265,727) Operations (1,085,267) (1,229,831) (1,362,729) (1,571,786) (1,806,640) Capital (499,387) (5,061,183) (1,232,541) (2,760,479) (5,000) Transfers - - - - -
Commentary
The Fire Department is responsible for protecting the lives and property of the citizens of Manteca. As a full service fire department it provides fire protection, emergency medical care, hazardous materials response, community risk reduction, water rescue, and emergency operations preparations and oversight. The three primary department functions are Administration, Operations and Prevention.
The reduction in capital expenditures is driving the decrease in Fire Department expenditures in FY 2023. The Fire department's share of the CalPERS Unfunded Actuarial Liability has caused its personnel costs to increase. (11,589,674) (12,230,843)
(14,375,755) (14,366,160)
(15,265,727)
(1,085,267)
(1,229,831)
(1,362,729) (1,571,786)
(1,806,640)
(499,387)
(5,061,183) (1,232,541)
(2,760,479)
- - - - -
(13,174,328)
(18,521,857)
(16,971,025)
(18,698,425)
(17,077,367)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Transfers
Capital
Operations
Personnel
Total
Expenditures
ATTACHMENT 2
Financial Section | FS-23
DEPARTMENT LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
HUMAN RESOURCES
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures (4,472,140) (4,391,626) (4,403,799) (5,151,708) (6,192,106) Personnel (746,125) (656,752) (550,972) (864,721) (1,123,476) Operations (3,719,387) (3,692,808) (3,852,827) (4,286,987) (4,918,630) Capital (6,628) (42,066) - - (150,000)
Transfers - - - - -
Commentary
The Human Resources Department (HR) houses both Human Resources and Risk Management Divisions. The Human Resources Division (HR) ensures qualified individuals are recruited to fill vacant positions, trained to successfully perform the functions of the job and retained by providing a healthy work/life balance while offering development opportunities for future growth. The Risk Management Division is responsible for supporting a safe work environment for employees and a safe City for community members and visitors.
Increase in operational budget is largely due to expected rising costs associated with insurance claims and premiums. (746,125) (656,752) (550,972)
(864,721) (1,123,476)
(3,719,387) (3,692,808) (3,852,827)
(4,286,987)
(4,918,630)
- - - - -
(4,472,140) (4,391,626) (4,403,799)
(5,151,708)
(6,192,106)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Transfers
Capital
Operations
Personnel
Total
Expenditures
ATTACHMENT 2
Financial Section | FS-24
DEPARTMENT LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
INFORMATION TECHNOLOGY
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures (2,696,206) (2,872,523) (3,129,338) (5,899,790) (5,215,845) Personnel (1,203,470) (1,331,373) (869,624) (1,502,745) (2,048,905) Operations (1,211,090) (1,520,161) (2,259,714) (3,877,045) (3,166,940) Capital (281,646) (20,989) - (520,000) -
Transfers - - - - -
Commentary
The department, comprised of the Operations and Applications divisions, is responsible for providing technical support and reliable infrastructure, strengthening security, protecting City assets, and ensuring the efficient and effective management of the City’s technology resources. IT and Innovation staff are customer-focused and committed to improving the quality of workflow and services for employees, as well as the quality of life throughout the City for its residents.
FY 2022 saw an increase in approved positions for the IT department. However, these positions were not filled, and their costs were removed at FY 2022 Mid-Year. The City is now expecting for these positions to be filled, and the total personnel costs are reflective of that. Additionally, no new capital is being appropriated, but carryover expenditures will be. (1,203,470) (1,331,373)
(869,624)
(1,502,745)
(2,048,905)
(1,211,090)
(1,520,161)
(2,259,714)
(3,877,045) (3,166,940)
(281,646)
-
(520,000)
- - - -
(2,696,206) (2,872,523) (3,129,338)
(5,899,790)
(5,215,845)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Transfers
Capital
Operations
Personnel
Total
Expenditures
ATTACHMENT 2
Financial Section | FS-25
DEPARTMENT LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
NON DEPARTMENTAL
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures (55,977,800) (56,560,561) (41,423,520) (161,106,075) (17,487,300) Personnel (17,476) (21,703) (414,360) (2,388,077) -
Operations (5,155,553) (5,065,167) (3,593,862) (13,313,092) (8,283,000) Capital (45,400,996) (49,233,895) (35,793,877) (143,627,656) (7,706,800) Transfers (5,403,775) (2,239,795) (1,621,420) (1,777,250) (1,497,500) Commentary
This is a department used to manage capital and general revenues that are not directly attributable to a department.
Capital improvement carryovers need to take place. Any unexpended amounts will be removed from the FY 2022 budget and then carried over to the FY 2023 budget.
(17,476) (21,703) (414,360) (2,388,077) - (5,155,553) (5,065,167) (3,593,862) (13,313,092)
(8,283,000)
(45,400,996) (49,233,895)
(35,793,877)
(143,627,656)
(7,706,800)
(5,403,775) (2,239,795)
(1,621,420)
(1,777,250)
(1,497,500)
(55,977,800) (56,560,561)
(41,423,520)
(161,106,075)
(17,487,300)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Transfers
Capital
Operations
Personnel
Total
Expenditures
ATTACHMENT 2
Financial Section | FS-26
DEPARTMENT LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
POLICE
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures (20,843,537) (23,348,611) (23,678,758) (26,229,016) (26,854,270) Personnel (18,408,410) (20,827,436) (21,268,222) (22,974,340) (24,091,620) Operations (1,559,292) (1,708,880) (1,615,273) (2,293,170) (2,492,650) Capital (875,835) (812,295) (795,264) (961,506) (270,000) Transfers - - - - -
Commentary
The Police Department serves the community while protecting the rights of all persons. The Police Department is responsible for maintaining public order and safety, enforcing the law, and preventing, detecting, and investigating criminal activities. Officers patrol assigned areas and monitor activities to protect people and property. The Police Department has a variety of specialized units designed to support the overall operations and mission of the Department in serving our community.
The Police department's share of the CalPERS Unfunded Actuarial Liability has caused its personnel costs to increase. Additionally, the FY 2023 budget includes amounts for positions that were experienced reduced funding at FY 2022 Mid-Year because of vacancies. The FY 2023 budget fully funds those positions.
(18,408,410)
(20,827,436) (21,268,222)
(22,974,340) (24,091,620)
(1,559,292)
(1,708,880) (1,615,273)
(2,293,170)
(2,492,650)
- - - - -
(20,843,537)
(23,348,611) (23,678,758)
(26,229,016) (26,854,270)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Transfers
Capital
Operations
Personnel
Total
Expenditures
ATTACHMENT 2
Financial Section | FS-27
DEPARTMENT LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
PUBLIC WORKS
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures (48,163,702) (50,595,682) (61,001,320) (87,859,253) (74,862,887) Personnel (17,716,045) (19,847,331) (18,688,317) (22,862,681) (24,061,206) Operations (26,752,084) (27,294,888) (36,179,965) (48,262,486) (44,372,391) Capital (3,695,573) (3,453,463) (6,133,038) (16,734,086) (6,429,290) Transfers - - - - -
Commentary
Personnel costs have risen mainly due to new employees and a change to the City's Water and Wastewater operators salary schedule.
Public Works also absorbed Golf, Parks Maintenance, and LMD/CFD Assessment District personnel costs that used to be in Parks and Recreation.
Public Works oversees facilities, fleet, golf, landscaping, parks, solid waste, streets, transit, water, and wastewater (sewer). The Department prides itself on proactively taking care of infrastructure operations, maintenance, and project planning to provide reliable and safe infrastructure and continuance of services to the community. (17,716,045) (19,847,331) (18,688,317)
(22,862,681) (24,061,206)
(26,752,084) (27,294,888)
(36,179,965)
(48,262,486) (44,372,391)
(3,695,573) (3,453,463)
(6,133,038)
(16,734,086)
(6,429,290)
- - - - -
(48,163,702) (50,595,682)
(61,001,320)
(87,859,253)
(74,862,887)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Transfers
Capital
Operations
Personnel
Total
Expenditures
ATTACHMENT 2
Financial Section | FS-28
DEPARTMENT LEVEL
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
RECREATION & COMMUNITY SERVICES
Historical Performance
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Expenditures (10,198,456) (9,975,439) (6,545,240) (3,861,706) (3,011,279) Personnel (5,985,962) (6,070,012) (3,057,360) (2,369,317) (2,142,304) Operations (3,414,788) (3,447,236) (3,415,634) (1,131,630) (868,975) Capital (797,707) (458,190) (72,246) (360,759) -
Transfers - - - - -
Commentary
The Recreation & Community Servics Department is responsible for improve lives through recreation and activities for residents of all ages. The Department’s four primary functions are recreation services, senior services, special events and community outreach, and library services. Recreation, special events, and community outreach are recorded in Fund 200 - Recreation & Community Services.
Senior services and library services are recorded in Fund 100 - General Fund.
The Recreation Department split from the Parks Division, which included Golf, Parks Maintenance, and LMD/CFD Assessment Districts, and clean-up has taken place the last two years. Salary savings due to a vacant Director position, coupled with a recent department reorganization, resulted in a decrease in personnel expenses. Quite a few operational expenses were subsequently reallocated back to the Parks Division. COVID impacted program offerings and caused a reduction in personnel. (5,985,962) (6,070,012)
(3,057,360)
(2,369,317) (2,142,304)
(3,414,788) (3,447,236)
(3,415,634)
(1,131,630)
(868,975)
(797,707) (458,190)
(72,246)
(360,759)
- - - - -
(10,198,456) (9,975,439)
(6,545,240)
(3,861,706)
(3,011,279)
FY 2019 Actual FY 2020 Actual FY 2021 Est. FY 2022 Budget FY 2023 Proposed Transfers
Capital
Operations
Personnel
Total
Expenditures
ATTACHMENT 2
Financial Section | FS-29
STAFFING
FY 2022-2023 OPERATING BUDGET
CITYWIDE
Authorized Positions FY 2023 FY 2022 Change Notes
Funded 451.0 449.0 2.0
Unfunded 16.0 5.5 10.5
Total Authorized Positions 467.0 454.5 12.5
CITY OF MANTECA
ATTACHMENT 2
Financial Section | FS-30
STAFFING
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
CITY ATTORNEY
Authorized : Funded Positions FY 2023 FY 2022 Change Notes City Attorney 1.0 1.0 0.0
Assistant City Attorney 1.0 1.0 0.0
Deputy City Attorney 1.0 1.0 0.0
Legal Assistant 1.0 1.0 0.0
Total 4.0 4.0 0.0
Authorized : Unfunded Positions FY 2023 FY 2022 Change Notes Total 0.0 0.0 0.0
Commentary
There are no requested changes for the City Attorney's Office.
ATTACHMENT 2
Financial Section | FS-31
STAFFING
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
LEGISLATIVE SERVICES/CITY CLERK
Authorized : Funded Positions FY 2023 FY 2022 Change Notes Director of Legislative Services 1.0 1.0 0.0
Assistant City Clerk 1.0 1.0 0.0
Dep City Clerk/Records Manager 1.0 1.0 0.0
Temporary Technician 1.0 1.0 0.0
City Clerk Technician 1.0 1.0 0.0
Administrative Assistant III 1.0 1.0 0.0
Total 6.0 6.0 0.0
Authorized : Unfunded Positions FY 2023 FY 2022 Change Notes Total 0.0 0.0 0.0
Commentary
There are no requested changes for City Clerk.
ATTACHMENT 2
Financial Section | FS-32
STAFFING
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
CITY MANAGER
Authorized : Funded Positions FY 2023 FY 2022 Change Notes City Manager 1.0 1.0 0.0
Assistant City Manager 1.0 1.0 0.0
Deputy City Manager 1.0 1.0 0.0
Economic Development Manager 1.0 1.0 0.0
Senior Management Analyst 2.0 2.0 0.0
Homeless & Housing Services Manager 1.0 0.0 1.0
Executive Assistant to City Manager 1.0 1.0 0.0
Total 8.0 7.0 1.0
Authorized : Unfunded Positions FY 2023 FY 2022 Change Notes Real Property Manager 1.0 1.0 0.0
Total 1.0 1.0 0.0
Commentary
The Homeless and Housing Services Manager is a new position to support the City Council objective to address homelessness and housing services.
ATTACHMENT 2
Financial Section | FS-33
STAFFING
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
DEVELOPMENT SERVICES
Positions FY 2023 FY 2022 Change Notes
Director of Development Services 1.0 1.0 0.0
Deputy Director of Community Dev 1.0 1.0 0.0
Deputy Development Dir: Planning 1.0 1.0 0.0
Planning Manager 1.0 1.0 0.0
Senior Plan Check Engineer 1.0 1.0 0.0
Senior Plans Examiner 1.0 1.0 0.0
Associate Planner 3.0 3.0 0.0
Building Inspector II 1.0 1.0 0.0
Permit Center Manager 1.0 1.0 0.0
Assistant Planner 1.0 1.0 0.0
Development Services Technician 5.0 5.0 0.0
Building Inspector I 2.0 2.0 0.0
Administrative Assistant III 1.0 1.0 0.0
Total 20.0 20.0 0.0
Authorized : Unfunded Positions FY 2023 FY 2022 Change Notes Assistant Director of Development Services 1.0 0.0 1.0
Chief Building Official 1.0 0.0 1.0
Total 2.0 0.0 2.0
Commentary
Development Services has requested two new positions to support department operations and succession planning. These positions would be authorized but not funded until future Council action funds them.
ATTACHMENT 2
Financial Section | FS-34
STAFFING
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
ENGINEERING
Authorized : Funded Positions FY 2023 FY 2022 Change Notes Director of Engineering 1.0 1.0 0.0
Deputy Director of Engineering 2.0 2.0 0.0
Senior Engineer 4.0 4.0 0.0
Associate Engineer 3.0 3.0 0.0
Assistant Engineer 6.0 6.0 0.0
Senior Construction Inspector 1.0 1.0 0.0
Construction Inspector II 2.0 2.0 0.0
Senior Engineering Technician 1.0 1.0 0.0
Administrative Analyst 1.0 1.0 0.0
Engineering Technician I 2.0 2.0 0.0
Administrative Assistant III 1.0 1.0 0.0
Total 24.0 24.0 0.0
Authorized : Unfunded Positions FY 2023 FY 2022 Change Notes Total 0.0 0.0 0.0
Commentary
Engineering continues to recruit to fill its vacancies at the senior engineer and other engineer levels.
ATTACHMENT 2
Financial Section | FS-35
STAFFING
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
FINANCE
Authorized : Funded Positions FY 2023 FY 2022 Change Notes Director of Finance 1.0 1.0 0.0
Deputy Director of Finance 1.0 1.0 0.0
Accountant 1.0 1.0 0.0
Revenue Manager 1.0 1.0 0.0
Senior Payroll Technician 1.0 1.0 0.0
Budget Analyst I 2.0 2.0 0.0
Accountant II 1.0 1.0 0.0
Accounting Technician 5.0 5.0 0.0
Payroll Technician 1.0 1.0 0.0
Customer Service Representative 5.0 5.0 0.0
Administrative Assistant II 1.0 1.0 0.0
Total 20.0 20.0 0.0
Authorized : Unfunded Positions FY 2023 FY 2022 Change Notes Budget Analyst I 1.0 1.0 0.0
Purchasing Officer 1.0 1.0 0.0
Utilities Coordinator 1.0 1.0 0.0
Total 3.0 3.0 0.0
Commentary
Finance staffing levels do not change. Approved but unfunded positions continue as currently constituted.
ATTACHMENT 2
Financial Section | FS-36
STAFFING
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
FIRE
Authorized : Funded Positions FY 2023 FY 2022 Change Notes Fire Chief 1.0 1.0 0.0
Assistant Fire Chief 1.0 1.0 0.0
Battalion Chief 3.0 3.0 0.0
Fire Captain 15.0 15.0 0.0
Fire Fighter Engineer 14.0 14.0 0.0
Fire Engineer 1.0 1.0 0.0
Fire Marshall 1.0 1.0 0.0
Fire Fighter 15.0 15.0 0.0
Fire Inspector II 2.0 2.0 0.0
Exec Assistant Public Safety 1.0 1.0 0.0
Total 54.0 54.0 0.0
Authorized : Unfunded Positions FY 2023 FY 2022 Change Notes Firefighters 3.0 0.0 3.0 Measure M - Consider at mid-year Total 3.0 0.0 3.0
Commentary
Fire has requested three new personnel to staff the new engine. The positions would be funded in Measure M by future City Council action.
Staff anticipates consideration at the mid-year budget update.
ATTACHMENT 2
Financial Section | FS-37
STAFFING
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
HUMAN RESOURCES
Authorized : Funded Positions FY 2023 FY 2022 Change Notes Director of Human Resources 1.0 1.0 0.0
Human Resources Manager 1.0 1.0 0.0
Human Resources Analyst 1.0 1.0 0.0
Risk Analyst 1.0 1.0 0.0
Human Resources Technician 2.0 2.0 0.0
Administrative Assistant II 1.0 1.0 0.0
Total 7.0 7.0 0.0
Authorized : Unfunded Positions FY 2023 FY 2022 Change Notes Total 0.0 0.0 0.0
Commentary
There are no requested staffing changes.
ATTACHMENT 2
Financial Section | FS-38
STAFFING
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
INFORMATION TECHNOLOGY
Authorized : Funded Positions FY 2023 FY 2022 Change Notes Director of IT & Innovation 1.0 1.0 0.0
IT Applications Manager 1.0 1.0 0.0
IT Operations Manager 1.0 1.0 0.0
IT Applications Engineer 1.0 1.0 0.0
Lead IT Specialist 1.0 1.0 0.0
Info Tech Systems Engineer 1.0 1.0 0.0
GIS Specialist II 1.0 1.0 0.0
IT Analyst 1.0 1.0 0.0
IT Specialist 2.0 2.0 0.0
GIS Technician I 1.0 1.0 0.0
Administrative Assistant III 1.0 1.0 0.0
Total 12.0 12.0 0.0
Authorized : Unfunded Positions FY 2023 FY 2022 Change Notes GIS Analyst 1.0 1.0 0.0
Total 1.0 1.0 0.0
Commentary
The GIS Analyst will continue as an approved but not funded position until funding is available. Funding the position will require future City Council action.
ATTACHMENT 2
Financial Section | FS-39
STAFFING
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
POLICE
Authorized : Funded Positions FY 2023 FY 2022 Change Notes Police Chief 1.0 1.0 0.0
Police Captain 2.0 2.0 0.0
Police Sergeant 10.0 10.0 0.0
Police Lieutenant 2.0 2.0 0.0
Police Officer 61.0 61.0 0.0
Police Officer Trainee 1.0 1.0 0.0
Code Enforcement Supervisor 1.0 1.0 0.0
PS Dispatch Coordinator 1.0 1.0 0.0
Public Safety Dispatcher II 11.0 11.0 0.0
Property & Evidence Officer 1.0 1.0 0.0
Crime Analyst 1.0 1.0 0.0
Community Service Officer II 5.0 5.0 0.0
Booking Officer 2.0 2.0 0.0
Executive Assistant PS 1.0 1.0 0.0
Code Enforcement Officer 1.0 1.0 0.0
Public Safety Dispatcher I 1.0 1.0 0.0
Lead Police Records Clerk 1.0 1.0 0.0
Lead Animal Control Officer 1.0 1.0 0.0
Police Records Clerk II 5.0 5.0 0.0
Animal Services Officer 2.0 2.0 0.0
Total 111.0 111.0 0.0
Authorized : Unfunded Positions FY 2023 FY 2022 Change Notes Police Lieutenant 1.0 0.0 1.0 Would oversee patrol
Police Officer 2.0 0.0 2.0
Total 3.0 0.0 3.0
Commentary
Police have requested a Police Officer Trainer position to be funded by backfilling vacant police officer positions. The request to authorize but not fund three positions is in preparation for when future Measure M funding would be available to augment police staffing.
ATTACHMENT 2
Financial Section | FS-40
STAFFING
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
PUBLIC WORKS
Authorized : Funded Positions FY 2023 FY 2022 Change Notes ADMININSTRATION 6.0 6.0 0.0
Public Works Director 1.0 1.0 0.0
Deputy Director of M & O 1.0 1.0 0.0
Deputy Director Water Resources 1.0 1.0 0.0
Deputy Director Waste Management 1.0 1.0 0.0
Administrative Analyst 1.0 1.0 0.0
Administrative Assistant III 1.0 1.0 0.0
FACILITIES 8.0 8.0 0.0
Facilities Maintenance Manager 1.0 1.0 0.0
Senior Facilities Mtc Engineer 1.0 1.0 0.0
Facilities Maint Engineer II 1.0 1.0 0.0
Facilities Maint Engineer I 1.0 1.0 0.0
Lead Custodian 1.0 1.0 0.0
Custodian II 3.0 3.0 0.0
Custodian I 0.0 0.0 0.0
FLEET 9.0 9.0 0.0
Fleet Maintenance Manager 1.0 1.0 0.0
Lead Vehicle Equipment Tech 2.0 2.0 0.0
Vehicle Equipment Technician II 4.0 4.0 0.0
Parts Inventory Specialist 1.0 1.0 0.0
Administrative Assistant III 1.0 1.0 0.0
GOLF/PARKS/GROUNDS 32.0 32.0 0.0
Park Plan/Project Superintendent 1.0 1.0 0.0
Parks/Golf Maintenance Manager 1.0 1.0 0.0
Landscape Maintenance Supervisor 1.0 1.0 0.0
Golf Course Supervisor 1.0 1.0 0.0
Senior Landscape Technician 1.0 1.0 0.0
Parks/Golf Maint Supervisor 1.0 1.0 0.0
Parks/Golf Maint Technician 3.0 3.0 0.0
Parks/Golf Maintenance Worker III 2.0 2.0 0.0
Equipment Mechanic II 1.0 1.0 0.0
Parks/Golf Maintenance Worker I 17.0 17.0 0.0
Parks Maintenance Worker I 2.0 2.0 0.0
Equipment Mechanic I 1.0 1.0 0.0
[Continued next page]
ATTACHMENT 2
Financial Section | FS-41
STAFFING
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
PUBLIC WORKS
Authorized : Funded Positions FY 2023 FY 2022 Change Notes TRANSIT 2.0 2.0 0.0
Public Works Manager - Transit 1.0 0.0 1.0
Transit Supervisor 0.0 1.0 (1.0)
Administrative Analyst 1.0 1.0 0.0
WASTEWATER 38.0 38.0 0.0
Water Resources Regulation Mgr 1.0 1.0 0.0
Wastewater Operations Manager 1.0 1.0 0.0
Wastewater Operations Supervisor 1.0 1.0 0.0
Wastewater Maint Supervisor 1.0 1.0 0.0
Lab Supervisor 1.0 1.0 0.0
Wastewater Plant Operator III 7.0 7.0 0.0
Wastewater Plant Operator I 1.0 1.0 0.0
Maintenance Planner/Scheduler 1.0 1.0 0.0
Wastewater Collect Syst Supervisor 1.0 1.0 0.0
Senior Enviro Compliance Inspect 1.0 1.0 0.0
Lead Laboratory Technician 1.0 1.0 0.0
Environmental Compliance Inspect 1.0 1.0 0.0
Laboratory Technician II 2.0 2.0 0.0
Wastewater Maintenance Worker III 3.0 3.0 0.0
Instrument Tech Electrician 2.0 2.0 0.0
Senior Instrument Technician 1.0 1.0 0.0
Utilities Mechanic 5.0 5.0 0.0
Wastewater Maintenance Worker II 4.0 4.0 0.0
Administrative Assistant II 1.0 1.0 0.0
Wastewater Maintenance Worker I 1.0 1.0 0.0
Laboratory Technician I 1.0 1.0 0.0
SOLID WASTE 40.0 40.0 0.0
Solid Waste Manager 1.0 1.0 0.0
Solid Waste Specialist 1.0 1.0 0.0
Lead Solid Waste Worker 3.0 3.0 0.0
Solid Waste Equip Operator III 16.0 16.0 0.0
Solid Waste Utility Worker 2.0 2.0 0.0
Solid Waste Equip Operator II 4.0 4.0 0.0
Customer Service Representative 3.0 3.0 0.0
Solid Waste Equip Operator I 9.0 9.0 0.0
Administrative Assistant III 1.0 1.0 0.0
[Continued next page]
ATTACHMENT 2
Financial Section | FS-42
STAFFING
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
PUBLIC WORKS
Authorized : Funded Positions FY 2023 FY 2022 Change Notes STREETS 13.0 12.0 1.0
Street Maintenance Manager 1.0 1.0 0.0
Lead Street Maintenance Worker 2.0 2.0 0.0
Streets Maint/Equip Operator III 1.0 1.0 0.0
Streets Maint/Equip Operator II 3.0 3.0 0.0
Traffic Sign & Marking Specialist 1.0 1.0 0.0
Streets Maint/Equip Operator I 5.0 4.0 1.0
WATER 29.0 29.0 0.0
Water Treatment Oper Supervisor 1.0 1.0 0.0
Water Distribution Supervisor 1.0 1.0 0.0
Water Superintendent 1.0 1.0 0.0
Water Meter Services Supervisor 1.0 1.0 0.0
Water Distribution Operator III 7.0 7.0 0.0
Water Treatment Operator 2.0 2.0 0.0
Well Mechanic II 2.0 2.0 0.0
Water Regulatory Coordinator 1.0 1.0 0.0
Water Distribution Operator II 2.0 2.0 0.0
Water Systems Maint Worker III 2.0 2.0 0.0
Water Resources Coordinator 1.0 1.0 0.0
Water Regulation Compl Spec II 1.0 1.0 0.0
Administrative Assistant III 1.0 1.0 0.0
Water Systems Maint Worker I 4.0 4.0 0.0
Meter Reader I 2.0 2.0 0.0
Total (All Public Works) 177.0 176.0 1.0
Authorized : Unfunded Positions FY 2023 FY 2022 Change Notes Project Manager 1.0 0.0 1.0 Consider at mid-year
Parks Maintenance Worker I 1.0 0.5 0.5
Streets Maintenance Equip. Operator I 1.0 0.0 1.0
Total 3.0 0.5 2.5
Commentary
There are no new funded positions in this budget for Public Works. The unfunded positions will require future council action to approve and fund dependent on funding availability.
ATTACHMENT 2
Financial Section | FS-43
STAFFING
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
RECREATION & COMMUNITY SERVICES
Authorized : Funded Positions FY 2023 FY 2022 Change Notes Recreation Services Manager 1.0 1.0 0.0
Management Analyst 1.0 1.0 0.0
Recreation Supervisor 2.0 2.0 0.0
Administrative Assistant III 1.0 1.0 0.0
Recreation Coordinator 2.0 2.0 0.0
Customer Service Representative 1.0 1.0 0.0
Total 8.0 8.0 0.0
Authorized : Unfunded Positions FY 2023 FY 2022 Change Notes Total 0.0 0.0 0.0
Commentary
There are neither unfunded positions nor new positions being requested in this budget. Part-time, seasonal staff are accounted for in the part-time salaries line in Fund 200. This report shows the full-time employees only.
ATTACHMENT 2
Financial Section | FS-44
TRANSFERS
FY 2022-2023 OPERATING BUDGET
TRANSFERS
FY 2023 Transfers
From To Amount Out Amount In Purpose
General Fund (902,000) Covers 50% of Fund 200 - Recreation & Community Services Recreation 902,000
General Fund (150,000) Covers 12% of Fund 620 - Golf Course Golf 150,000
General Fund (445,500) Excise tax designated for Sewer PFIP Sewer PFIP 445,500
Total (1,497,500) 1,497,500 Transfers are balanced
Commentary
CITY OF MANTECA
Transfers are movements of money that are not expected to be repaid. Transfers between funds are regulated by the type of fund. For example, City Council has full discretion to authorize transfers from the General Fund to any other fund.
Transfers to Recreation and Golf supplement costs to support going services.The transfer to Sewer PFIP is for excise tax designated for Sewer PFIP.
ATTACHMENT 2
Financial Section | FS-45
DEBT SERVICE
FY 2022-2023 OPERATING BUDGET
DEBT SERVICE
City of Manteca Original $ Outstanding $ Rate Term Starts Term Ends Sewer 2009 Bond 19,000,000 19,000,000 4.875% - 5.375% 12/1/2009 12/1/2036 Sewer 2012 Bond 22,690,000 11,265,000 2.000% - 5.000% 6/1/2013 12/1/2033 Water 2012 Bond 35,840,000 24,715,000 2.000% - 5.000% 7/1/2013 7/1/2033 Total 77,530,000 54,980,000
City debt is paid from enterprise funds.
CalPERS UAL Outstanding $ Term Ends
Miscellaneous 63,655,509 6/30/2044
Fire (Classic) 26,848,069 6/30/2044
Fire (PEPRA) 97,564 6/30/2041
Police (Classic - Tier 1) 40,155,134 6/30/2045
Police (Classic - Tier 2) 164,028 6/30/2041
Police (PEPRA) 129,311 6/30/2041
Citywide CalPERS UAL Total 131,049,615
City presently pays the annual minimum lump-sum payment.
Commentary
Debt service is the repayment of borrowed funds. It includes the principal and interest payments. Principal is the amount borrowed.
Interest is the cost to borrow. While not traditionally a debt service, the CalPERS Unfunded Actuarial Accrued Liability (UAL) behaves similarly, and is included here for transparency purposes. Unlike debt service where the amortization (repayment) schedule is fixed at the time of borrowing, the UAL amortization schedule fluctuates as CalPERS investment impact positively or negatively the City's UAL total.
Specifically addressing the CalPERS UAL, the amount outstanding changes each year based on how investments perform and changes in retiree population. Consequently, the tables show the beginning balance, incremental additions due to investment performance and retiree participation changes, annual payment amount, and the ending balance.
CITY OF MANTECA
ATTACHMENT 2
Financial Section | FS-46
DEBT SERVICE
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
City of Manteca Original $ Outstanding $ Rate Term Starts Term Ends Sewer 2009 Bond 19,000,000 19,000,000 4.875% - 5.375% 12/1/2009 12/1/2036 Fiscal Year Date Principal Interest Total Payment Principal Outstanding FY 2010 12/1/2009 526,440 526,440 38,000,000
FY 2010 6/1/2010 529,381 529,381 38,000,000
FY 2011 12/1/2010 529,381 529,381 38,000,000
FY 2011 6/1/2011 529,381 529,381 38,000,000
FY 2012 12/1/2011 529,381 529,381 38,000,000
FY 2012 6/1/2012 529,381 529,381 38,000,000
FY 2013 12/1/2012 529,381 529,381 38,000,000
FY 2013 6/1/2013 529,381 529,381 38,000,000
FY 2014 12/1/2013 529,381 529,381 38,000,000
FY 2014 6/1/2014 529,381 529,381 38,000,000
FY 2015 12/1/2014 529,381 529,381 38,000,000
FY 2015 6/1/2015 529,381 529,381 38,000,000
FY 2016 12/1/2015 529,381 529,381 38,000,000
FY 2016 6/1/2016 529,381 529,381 38,000,000
FY 2017 12/1/2016 529,381 529,381 38,000,000
FY 2017 6/1/2017 529,381 529,381 38,000,000
FY 2018 12/1/2017 529,381 529,381 38,000,000
FY 2018 6/1/2018 529,381 529,381 38,000,000
FY 2019 12/1/2018 529,381 529,381 38,000,000
FY 2019 6/1/2019 529,381 529,381 38,000,000
FY 2020 12/1/2019 529,381 529,381 38,000,000
FY 2020 6/1/2020 529,381 529,381 38,000,000
FY 2021 12/1/2020 529,381 529,381 38,000,000
FY 2021 6/1/2021 529,381 529,381 38,000,000
FY 2022 12/1/2021 529,381 529,381 38,000,000
FY 2022 6/1/2022 529,381 529,381 38,000,000
FY 2023 12/1/2022 529,381 529,381 38,000,000
FY 2023 6/1/2023 529,381 529,381 38,000,000
FY 2024 12/1/2023 529,381 529,381 38,000,000
FY 2024 6/1/2024 529,381 529,381 38,000,000
FY 2025 12/1/2024 560,000 529,381 1,089,381 37,440,000
FY 2025 6/1/2025 515,731 515,731 37,440,000
FY 2026 12/1/2025 640,000 515,731 1,155,731 36,800,000
FY 2026 6/1/2026 499,731 499,731 36,800,000
FY 2027 12/1/2026 720,000 499,731 1,219,731 36,080,000
FY 2027 6/1/2027 481,731 481,731 36,080,000
FY 2028 12/1/2027 810,000 481,731 1,291,731 35,270,000
FY 2028 6/1/2028 460,975 460,975 35,270,000
ATTACHMENT 2
Financial Section | FS-47
DEBT SERVICE
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
City of Manteca Original $ Outstanding $ Rate Term Starts Term Ends Sewer 2009 Bond 19,000,000 19,000,000 4.875% - 5.375% 12/1/2009 12/1/2036 Fiscal Year Date Principal Interest Total Payment Principal Outstanding FY 2029 12/1/2028 905,000 460,975 1,365,975 34,365,000
FY 2029 6/1/2029 437,219 437,219 34,365,000
FY 2030 12/1/2029 955,000 437,219 1,392,219 33,410,000
FY 2030 6/1/2030 411,553 411,553 33,410,000
FY 2031 12/1/2030 1,005,000 411,553 1,416,553 32,405,000 FY 2031 6/1/2031 383,288 383,288 32,405,000
FY 2032 12/1/2031 1,065,000 383,288 1,448,288 31,340,000 FY 2032 6/1/2032 353,334 353,334 31,340,000
FY 2033 12/1/2032 1,120,000 353,334 1,473,334 30,220,000 FY 2033 6/1/2033 321,834 321,834 30,220,000
FY 2034 12/1/2033 1,185,000 321,834 1,506,834 29,035,000 FY 2034 6/1/2034 288,506 288,506 29,035,000
FY 2035 12/1/2034 3,160,000 288,506 3,448,506 25,875,000 FY 2035 6/1/2035 197,656 197,656 25,875,000
FY 2036 12/1/2035 3,340,000 197,656 3,537,656 22,535,000 FY 2036 6/1/3036 101,631 101,631 22,535,000
FY 2037 12/1/2036 3,535,000 101,631 3,636,631 19,000,000 Total 38,000,000 44,314,259 44,314,259
ATTACHMENT 2
Financial Section | FS-48
DEBT SERVICE
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
City of Manteca Original $ Outstanding $ Rate Term Starts Term Ends Sewer 2012 Bond 22,690,000 11,265,000 2.000% - 5.000% 6/1/2013 12/1/2033 Fiscal Year Date Principal Interest Total Payment Principal Outstanding FY 2013 6/1/2013 377,155 377,155 45,380,000
FY 2014 12/1/2013 1,030,000 421,664 1,451,664 44,350,000 FY 2014 6/1/2014 411,364 411,364 44,350,000
FY 2015 12/1/2014 1,035,000 411,364 1,446,364 43,315,000 FY 2015 6/1/2015 401,014 401,014 43,315,000
FY 2016 12/1/2015 1,105,000 401,014 1,506,014 42,210,000 FY 2016 6/1/2016 384,439 384,439 42,210,000
FY 2017 12/1/2016 1,180,000 384,439 1,564,439 41,030,000 FY 2017 6/1/2017 366,739 366,739 41,030,000
FY 2018 12/1/2017 1,265,000 366,739 1,631,739 39,765,000 FY 2018 6/1/2018 354,089 354,089 39,765,000
FY 2019 12/1/2018 1,220,000 354,089 1,574,089 38,545,000 FY 2019 6/1/2019 331,889 331,889 38,545,000
FY 2020 12/1/2019 1,410,000 331,889 1,741,889 37,135,000 FY 2020 6/1/2020 296,639 296,639 37,135,000
FY 2021 12/1/2020 1,525,000 296,639 1,821,639 35,610,000 FY 2021 6/1/2021 258,514 258,514 35,610,000
FY 2022 12/1/2021 1,655,000 258,514 1,913,514 33,955,000 FY 2022 6/1/2022 233,689 233,689 33,955,000
FY 2023 12/1/2022 1,755,000 233,689 1,988,689 32,200,000 FY 2023 6/1/2023 189,814 189,814 32,200,000
FY 2024 12/1/2023 1,895,000 189,814 2,084,814 30,305,000 FY 2024 6/1/2024 142,439 142,439 30,305,000
FY 2025 12/1/2024 640,000 142,439 782,439 29,665,000
FY 2025 6/1/2025 126,439 126,439 29,665,000
FY 2026 12/1/2025 670,000 126,439 796,439 28,995,000
FY 2026 6/1/2026 117,645 117,645 28,995,000
FY 2027 12/1/2026 695,000 117,645 812,645 28,300,000
FY 2027 6/1/2027 108,089 108,089 28,300,000
FY 2028 12/1/2027 715,000 108,089 823,089 27,585,000
FY 2028 6/1/2028 97,900 97,900 27,585,000
FY 2029 12/1/2028 740,000 97,900 837,900 26,845,000
FY 2029 6/1/2029 83,100 83,100 26,845,000
FY 2030 12/1/2029 765,000 83,100 848,100 26,080,000
FY 2030 6/1/2030 67,800 67,800 26,080,000
FY 2031 12/1/2030 795,000 67,800 862,800 25,285,000
FY 2031 6/1/2031 51,900 51,900 25,285,000
FY 2032 12/1/2031 825,000 51,900 876,900 24,460,000
FY 2032 6/1/2032 35,400 35,400 24,460,000
ATTACHMENT 2
Financial Section | FS-49
DEBT SERVICE
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
City of Manteca Original $ Outstanding $ Rate Term Starts Term Ends Sewer 2012 Bond 22,690,000 11,265,000 2.000% - 5.000% 6/1/2013 12/1/2033 Fiscal Year Date Principal Interest Total Payment Principal Outstanding FY 2033 12/1/2032 865,000 35,400 900,400 23,595,000
FY 2033 6/1/2033 18,100 18,100 23,595,000
FY 2034 12/1/2033 905,000 18,100 923,100 22,690,000
Total 45,380,000 20,217,816 31,642,816
ATTACHMENT 2
Financial Section | FS-50
DEBT SERVICE
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
City of Manteca Original $ Outstanding $ Rate Term Starts Term Ends Water 2012 Bond 35,840,000 24,715,000 2.000% - 5.000% 7/1/2013 7/1/2033 Fiscal Year Date Principal Interest Total Payment Principal Outstanding FY 2014 7/1/2013 905,000 892,633 1,797,633 70,775,000
FY 2014 1/1/2014 832,175 832,175 70,775,000
FY 2015 7/1/2014 1,125,000 832,175 1,957,175 69,650,000 FY 2015 1/1/2015 820,925 820,925 69,650,000
FY 2016 7/1/2015 1,145,000 820,925 1,965,925 68,505,000 FY 2016 1/1/2016 798,025 798,025 68,505,000
FY 2017 7/1/2016 1,190,000 798,025 1,988,025 67,315,000 FY 2017 1/1/2017 774,225 774,225 67,315,000
FY 2018 7/1/2017 1,240,000 774,225 2,014,225 66,075,000 FY 2018 1/1/2018 749,425 749,425 66,075,000
FY 2019 7/1/2018 1,290,000 749,425 2,039,425 64,785,000 FY 2019 1/1/2019 723,625 723,625 64,785,000
FY 2020 7/1/2019 1,340,000 723,625 2,063,625 63,445,000 FY 2020 1/1/2020 690,125 690,125 63,445,000
FY 2021 7/1/2020 1,410,000 690,125 2,100,125 62,035,000 FY 2021 1/1/2021 654,875 654,875 62,035,000
FY 2022 7/1/2021 1,480,000 654,875 2,134,875 60,555,000 FY 2022 1/1/2022 617,875 617,875 60,555,000
FY 2023 7/1/2022 1,555,000 617,875 2,172,875 59,000,000 FY 2023 1/1/2023 579,000 579,000 59,000,000
FY 2024 7/1/2023 1,630,000 579,000 2,209,000 57,370,000 FY 2024 1/1/2024 538,250 538,250 57,370,000
FY 2025 7/1/2024 1,710,000 538,250 2,248,250 55,660,000 FY 2025 1/1/2025 495,500 495,500 55,660,000
FY 2026 7/1/2025 1,800,000 495,500 2,295,500 53,860,000 FY 2026 1/1/2026 450,500 450,500 53,860,000
FY 2027 7/1/2026 1,885,000 450,500 2,335,500 51,975,000 FY 2027 1/1/2027 403,375 403,375 51,975,000
FY 2028 7/1/2027 1,980,000 403,375 2,383,375 49,995,000 FY 2028 1/1/2028 353,875 353,875 49,995,000
FY 2029 7/1/2028 2,080,000 353,875 2,433,875 47,915,000 FY 2029 1/1/2029 301,875 301,875 47,915,000
FY 2030 7/1/2029 2,185,000 301,875 2,486,875 45,730,000 FY 2030 1/1/2030 247,250 247,250 45,730,000
FY 2031 7/1/2030 2,295,000 247,250 2,542,250 43,435,000 FY 2031 1/1/2031 189,875 189,875 43,435,000
FY 2032 7/1/2031 2,410,000 189,875 2,599,875 41,025,000 FY 2032 1/1/2032 129,625 129,625 41,025,000
ATTACHMENT 2
Financial Section | FS-51
DEBT SERVICE
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
City of Manteca Original $ Outstanding $ Rate Term Starts Term Ends Water 2012 Bond 35,840,000 24,715,000 2.000% - 5.000% 7/1/2013 7/1/2033 Fiscal Year Date Principal Interest Total Payment Principal Outstanding FY 2033 7/1/2032 2,530,000 129,625 2,659,625 38,495,000 FY 2033 1/1/2033 66,375 66,375 38,495,000
FY 2034 7/1/2033 2,655,000 66,375 2,721,375 35,840,000
Total 71,680,000 46,441,183 57,566,183
ATTACHMENT 2
Financial Section | FS-52
DEBT SERVICE
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
CalPERS UAL Outstanding $ Term Ends
Miscellaneous 63,655,509 6/30/2044
Date Beginning Balance Return Change Total Payment Ending Balance 6/30/2022 63,655,509 4,248,437 6,029,074 61,874,872
6/30/2023 61,874,872 4,112,597 6,354,438 59,633,031
6/30/2024 59,633,031 3,974,356 5,811,279 57,796,108
6/30/2025 57,796,108 3,844,765 5,840,659 55,800,214
6/30/2026 55,800,214 3,696,530 6,088,245 53,408,499
6/30/2027 53,408,499 3,524,101 6,233,874 50,698,726
6/30/2028 50,698,726 3,329,267 6,383,504 47,644,489
6/30/2029 47,644,489 3,110,181 6,537,251 44,217,419
6/30/2030 44,217,419 2,864,851 6,695,226 40,387,044
6/30/2031 40,387,044 2,615,158 6,159,393 36,842,809
6/30/2032 36,842,809 2,372,531 6,000,527 33,214,813
6/30/2033 33,214,813 2,132,906 5,583,887 29,763,832
6/30/2034 29,763,832 1,897,279 5,411,209 26,249,902
6/30/2035 26,249,902 1,659,616 5,169,725 22,739,793
6/30/2036 22,739,793 1,429,750 4,709,265 19,460,278
6/30/2037 19,460,278 1,208,800 4,458,814 16,210,264
6/30/2038 16,210,264 990,493 4,191,619 13,009,138
6/30/2039 13,009,138 772,882 4,003,676 9,778,344
6/30/2040 9,778,344 551,443 3,866,601 6,463,186
6/30/2041 6,463,186 356,089 2,799,741 4,019,534
6/30/2042 4,019,534 205,264 2,211,775 2,013,023
6/30/2043 2,013,023 72,359 1,992,358 93,024
6/30/2044 93,024 3,201 96,225 -
6/30/2045
6/30/2046
6/30/2047
6/30/2048
6/30/2049
6/30/2050
6/30/2051
Total 63,655,509 48,972,856 112,628,365
ATTACHMENT 2
Financial Section | FS-53
DEBT SERVICE
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
CalPERS UAL Outstanding $ Term Ends
Fire (Classic) 26,848,069 6/30/2044
Date Beginning Balance Return Change Total Payment Ending Balance 6/30/2022 26,848,069 1,802,855 2,223,607 26,427,317
6/30/2023 26,427,317 1,768,166 2,375,810 25,819,673
6/30/2024 25,819,673 1,720,467 2,525,894 25,014,246
6/30/2025 25,014,246 1,660,674 2,625,032 24,049,888
6/30/2026 24,049,888 1,589,893 2,720,250 22,919,531
6/30/2027 22,919,531 1,508,408 2,788,846 21,639,093
6/30/2028 21,639,093 1,416,356 2,859,334 20,196,115
6/30/2029 20,196,115 1,312,853 2,931,760 18,577,208
6/30/2030 18,577,208 1,196,967 3,006,177 16,767,998
6/30/2031 16,767,998 1,067,692 3,082,639 14,753,051
6/30/2032 14,753,051 926,948 3,073,798 12,606,201
6/30/2033 12,606,201 777,066 3,062,317 10,320,950
6/30/2034 10,320,950 618,688 3,016,052 7,923,586
6/30/2035 7,923,586 454,089 2,922,615 5,455,060
6/30/2036 5,455,060 323,889 1,684,608 4,094,341
6/30/2037 4,094,341 249,803 1,069,490 3,274,654
6/30/2038 3,274,654 197,354 926,324 2,545,684
6/30/2039 2,545,684 150,284 811,279 1,884,689
6/30/2040 1,884,689 106,535 738,039 1,253,185
6/30/2041 1,253,185 68,339 563,371 758,153
6/30/2042 758,153 39,902 382,698 415,357
6/30/2043 415,357 18,697 301,594 132,460
6/30/2044 132,460 4,558 137,018 -
6/30/2045
6/30/2046
6/30/2047
6/30/2048
6/30/2049
6/30/2050
6/30/2051
Total 26,848,069 18,980,483 45,828,552
ATTACHMENT 2
Financial Section | FS-54
DEBT SERVICE
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
CalPERS UAL Outstanding $ Term Ends
Fire (PEPRA) 97,564 6/30/2041
Date Beginning Balance Return Change Total Payment Ending Balance 6/30/2022 97,564 6,499 9,636 94,427
6/30/2023 94,427 6,251 10,425 90,253
6/30/2024 90,253 5,932 11,213 84,972
6/30/2025 84,972 5,536 12,001 78,507
6/30/2026 78,507 5,055 12,789 70,773
6/30/2027 70,773 4,515 12,789 62,499
6/30/2028 62,499 3,935 12,790 53,644
6/30/2029 53,644 3,315 12,790 44,169
6/30/2030 44,169 2,651 12,790 34,030
6/30/2031 34,030 2,231 4,388 31,873
6/30/2032 31,873 2,080 4,387 29,566
6/30/2033 29,566 1,919 4,387 27,098
6/30/2034 27,098 1,746 4,388 24,456
6/30/2035 24,456 1,560 4,387 21,629
6/30/2036 21,629 1,363 4,386 18,606
6/30/2037 18,606 1,152 4,387 15,371
6/30/2038 15,371 925 4,387 11,909
6/30/2039 11,909 682 4,387 8,204
6/30/2040 8,204 423 4,386 4,241
6/30/2041 4,241 146 4,387 -
6/30/2042 - -
6/30/2043 - -
6/30/2044 - -
6/30/2045
6/30/2046
6/30/2047
6/30/2048
6/30/2049
6/30/2050
6/30/2051
Total 97,564 57,916 155,480
ATTACHMENT 2
Financial Section | FS-55
DEBT SERVICE
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
CalPERS UAL Outstanding $ Term Ends
Police (Classic - Tier 1) 40,155,134 6/30/2045
Date Beginning Balance Return Change Total Payment Ending Balance 6/30/2022 40,155,134 2,697,687 3,289,117 39,563,704
6/30/2023 39,563,704 2,648,439 3,517,218 38,694,925
6/30/2024 38,694,925 2,579,877 3,742,443 37,532,359
6/30/2025 37,532,359 2,493,377 3,891,234 36,134,502
6/30/2026 36,134,502 2,390,615 4,033,968 34,491,149
6/30/2027 34,491,149 2,272,092 4,135,354 32,627,887
6/30/2028 32,627,887 2,138,080 4,239,525 30,526,442
6/30/2029 30,526,442 1,987,294 4,346,567 28,167,169
6/30/2030 28,167,169 1,818,361 4,456,546 25,528,984
6/30/2031 25,528,984 1,629,801 4,569,557 22,589,228
6/30/2032 22,589,228 1,424,481 4,556,125 19,457,584
6/30/2033 19,457,584 1,205,862 4,538,767 16,124,679
6/30/2034 16,124,679 974,974 4,468,504 12,631,149
6/30/2035 12,631,149 735,288 4,327,258 9,039,179
6/30/2036 9,039,179 536,600 2,794,208 6,781,571
6/30/2037 6,781,571 415,427 1,722,935 5,474,063
6/30/2038 5,474,063 331,233 1,509,871 4,295,425
6/30/2039 4,295,425 254,577 1,339,901 3,210,101
6/30/2040 3,210,101 182,284 1,232,940 2,159,445
6/30/2041 2,159,445 118,319 954,504 1,323,260
6/30/2042 1,323,260 69,985 658,088 735,157
6/30/2043 735,157 33,690 516,478 252,369
6/30/2044 252,369 8,751 259,055 2,065
6/30/2045 2,065 71 2,136 -
6/30/2046
6/30/2047
6/30/2048
6/30/2049
6/30/2050
6/30/2051
Total 40,155,134 28,947,165 69,102,299
ATTACHMENT 2
Financial Section | FS-56
DEBT SERVICE
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
CalPERS UAL Outstanding $ Term Ends
Police (Classic - Tier 2) 164,028 6/30/2041
Date Beginning Balance Return Change Total Payment Ending Balance 6/30/2022 164,028 10,998 14,043 160,983
6/30/2023 160,983 10,728 15,721 155,990
6/30/2024 155,990 10,320 17,400 148,910
6/30/2025 148,910 9,767 19,078 139,599
6/30/2026 139,599 9,058 20,756 127,901
6/30/2027 127,901 8,239 20,755 115,385
6/30/2028 115,385 7,363 20,755 101,993
6/30/2029 101,993 6,425 20,756 87,662
6/30/2030 87,662 5,422 20,755 72,329
6/30/2031 72,329 4,742 9,325 67,746
6/30/2032 67,746 4,422 9,325 62,843
6/30/2033 62,843 4,078 9,325 57,596
6/30/2034 57,596 3,711 9,324 51,983
6/30/2035 51,983 3,318 9,325 45,976
6/30/2036 45,976 2,897 9,325 39,548
6/30/2037 39,548 2,448 9,324 32,672
6/30/2038 32,672 1,966 9,325 25,313
6/30/2039 25,313 1,451 9,324 17,440
6/30/2040 17,440 900 9,325 9,015
6/30/2041 9,015 310 9,325 -
6/30/2042
6/30/2043
6/30/2044
6/30/2045
6/30/2046
6/30/2047
6/30/2048
6/30/2049
6/30/2050
6/30/2051
Total 164,028 108,563 272,591
ATTACHMENT 2
Financial Section | FS-57
DEBT SERVICE
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
CalPERS UAL Outstanding $ Term Ends
Police (PEPRA) 129,311 6/30/2041
Date Beginning Balance Return Change Total Payment Ending Balance 6/30/2022 129,311 8,628 12,326 125,613
6/30/2023 125,613 8,330 13,443 120,500
6/30/2024 120,500 7,934 14,561 113,873
6/30/2025 113,873 7,431 15,679 105,625
6/30/2026 105,625 6,816 16,796 95,645
6/30/2027 95,645 6,117 16,796 84,966
6/30/2028 84,966 5,370 16,797 73,539
6/30/2029 73,539 4,570 16,797 61,312
6/30/2030 61,312 3,714 16,798 48,228
6/30/2031 48,228 3,162 6,217 45,173
6/30/2032 45,173 2,948 6,218 41,903
6/30/2033 41,903 2,719 6,217 38,405
6/30/2034 38,405 2,474 6,218 34,661
6/30/2035 34,661 2,213 6,217 30,657
6/30/2036 30,657 1,932 6,218 26,371
6/30/2037 26,371 1,632 6,218 21,785
6/30/2038 21,785 1,311 6,218 16,878
6/30/2039 16,878 968 6,217 11,629
6/30/2040 11,629 600 6,218 6,011
6/30/2041 6,011 207 6,218 -
6/30/2042
6/30/2043
6/30/2044
6/30/2045
6/30/2046
6/30/2047
6/30/2048
6/30/2049
6/30/2050
6/30/2051
Total 129,311 79,076 208,387
ATTACHMENT 2
Financial Section | FS-58
DEBT SERVICE
FY 2022-2023 OPERATING BUDGET
CITY OF MANTECA
CalPERS UAL Outstanding $ Term Ends
Citywide 131,049,615 6/30/2045
Date Beginning Balance Return Change Total Payment Ending Balance 6/30/2022 131,049,615 8,775,104 11,577,803 128,246,916
6/30/2023 128,246,916 8,554,511 12,287,055 124,514,372
6/30/2024 124,514,372 8,298,886 12,122,790 120,690,468
6/30/2025 120,690,468 8,021,550 12,403,683 116,308,335
6/30/2026 116,308,335 7,697,967 12,892,804 111,113,498
6/30/2027 111,113,498 7,323,472 13,208,414 105,228,556
6/30/2028 105,228,556 6,900,371 13,532,705 98,596,222
6/30/2029 98,596,222 6,424,638 13,865,921 91,154,939
6/30/2030 91,154,939 5,891,966 14,208,292 82,838,613
6/30/2031 82,838,613 5,322,786 13,831,519 74,329,880
6/30/2032 74,329,880 4,733,410 13,650,380 65,412,910
6/30/2033 65,412,910 4,124,550 13,204,900 56,332,560
6/30/2034 56,332,560 3,498,872 12,915,695 46,915,737
6/30/2035 46,915,737 2,856,084 12,439,527 37,332,294
6/30/2036 37,332,294 2,296,431 9,208,010 30,420,715
6/30/2037 30,420,715 1,879,262 7,271,168 25,028,809
6/30/2038 25,028,809 1,523,282 6,647,744 19,904,347
6/30/2039 19,904,347 1,180,844 6,174,784 14,910,407
6/30/2040 14,910,407 842,185 5,857,509 9,895,083
6/30/2041 9,895,083 543,410 4,337,546 6,100,947
6/30/2042 6,100,947 315,151 3,252,561 3,163,537
6/30/2043 3,163,537 124,746 2,810,430 477,853
6/30/2044 477,853 16,510 492,298 2,065
6/30/2045 2,065 71 2,136 -
6/30/2046
6/30/2047
6/30/2048
6/30/2049
6/30/2050
6/30/2051
Total 131,049,615 97,146,059 228,195,674
ATTACHMENT 2