Attachment #1
Adopted
Budget
Amended
Budget
YTD
Activity
(cash basis)
% Activity/
Amended
Budget
Outstanding
Balance
Proposed
Changes
Proposed
Revised
Budget
Notes
10‐4020 Sales & Use Tax 2,316,490 2,316,490 942,680 40.7% (1,373,810) 300,000 2,616,490 Activity represents only four months of revenue.
Expect sales tax to be higher due to COVID impact
less that expected
10‐4025 Transactions & Use Tax ‐ Measure C 3,422,785 3,422,785 1,008,716 29.5% (2,414,069) 250,000 3,672,785 Activity represents only three months of revenue.
Expect sales tax to be higher due to COVID impact
less that expected
10‐4027 Cannabis Business Tax ‐ Measure F 840,000 840,000 401,150 47.8% (438,850) 60,000 900,000 Activity represents only five months of revenue.
Revenue higher than expected but monthly revenue
is stabilizing
10‐4030 Prop 172 Public Safety Augment 166,864 166,864 83,720 50.2% (83,144) 27,000 193,864 Allocation is determined by the State. Allocation higher than expected 10‐4040 Transient Occupancy Tax 140,400 140,400 75,545 53.8% (64,855) 40,000 180,400 New management at local motel generating additional revenue 10‐4105 Refuse Tipping Fees 480,000 480,000 166,031 34.6% (313,969) (80,000) 400,000 Working with Recology on cause of decrease in fees 10‐4135 Construction Permits 180,000 180,000 218,118 121.2% 38,118 55,000 235,000 Several new development projects within the City created additional permit fee revenue 10‐4140 Encroachment & Excavation Permits 40,000 40,000 42,711 106.8% 2,711 18,000 58,000 Several new development projects within the City created additional permit fee revenue10‐4180 Technology Fees 13,000 13,000 19,225 147.9% 6,225 8,000 21,000 Several new development projects within the City created additional technology fee revenue 10‐4301 Vehicle Code Fines 20,000 20,000 1,770 8.9% (18,230) (5,000) 15,000 Decrease in parking enforcement due to Covid 10‐4305 Parking Citation Fees 25,000 25,000 8,653 34.6% (16,347) (10,000) 15,000 Decrease in parking enforcement due to Covid10‐4584 SAFER Grant Revenue Reserve 7,200 7,200 10,590 147.1% 3,390 24,000 31,200 Reimbursable grant ‐ estimate did not include uniforms, physicals, etc. 10‐4701 Police Other Services 20,000 20,000 1,820 9.1% (18,180) (14,000) 6,000 Misc. revenue that varies from year to year ‐ dependent on demand for services 10‐4710 Fire Strike Team Revenue 60,000 60,000 80,936 134.9% 20,936 21,000 81,000 Higher than estimated strike team activity 10‐4814 Fireworks Sponsorship 20,000 20,000 2,500 12.5% (17,500) (12,000) 8,000 Timing on payments received before/after fiscal yearend causes revenue receipt to be to be sporadic from year to year
10‐4835 Vehicle Release Fees 20,000 20,000 18,005 90.0% (1,995) 8,000 28,000 Number of vehicles impounded higher than expected 10‐4840 Towing Company Fees 12,000 12,000 18,500 154.2% 6,500 6,500 18,500 Increase in number of towing contracts from previous
years (contractors pay an annual flat fee to provide
the service)
696,500
10‐105‐5030 Accrued Leave Payout 0 0 1,471 0% (1,471) 1,472 1,472 Approved cash out of annual leave/holiday pay per MOU 1,472
10‐110‐5260 Holiday Festival Expenses 14,252 14,252 31,827 223.3% (17,575) 17,576 31,828 Higher than expected commissions for sponsorships ‐ sponsorship revenue offset. 17,576
Total Proposed Revenue Changes
Proposed Department Change ‐ City Manager
Proposed Department Change ‐ Economic Development
10‐115‐5030 Accrued Leave Payout 0 0 2,337 0% (2,337) 2,337 2,337 Approved cash out of annual leave/holiday pay per MOU 10‐115‐5210 Printing & Binding 8,000 8,000 0 0% 8,000 (8,000) 0 Did not print budget book (5,663)
10‐116‐5220 Information Technology Equipment 56,320 56,320 38,032 67.5% 18,288 5,000 61,320 iPad for PW to allow use of software and tech (phones, computers, monitors) for new Directors 5,000
10‐120‐5140 Insurance‐Casualty & Liability 444,112 444,112 465,854 104.9% (21,742) 21,472 465,584 Paid annually ‐ Increased premiums from original estimate 10‐120‐5150 Insurance‐Fidelity 4,069 4,069 6,275 154.2% (2,206) 2,206 6,275 Paid annually ‐ Increased premiums from original estimate10‐120‐5205 Advertising & Legal Notices 4,000 4,000 5,881 147.0% (1,881) 2,500 6,500 Ads for City projects and Public Hearings higher than expected 10‐120‐5340 Payments & Cont. to Other Agencies 69,490 69,490 64,290 92.5% 5,200 (5,199) 64,291 LAFCO payment less than budget estimate 20,979
10‐130‐5015 Salaries‐Overtime 206,000 206,000 178,336 86.6% 27,664 35,000 241,000 Increased overtime for Covid and sick leave coverage 10‐130‐5030 Accrued Leave Payout 0 0 35,972 0% (35,972) 35,972 35,972 Approved cash out of annual leave 10‐130‐5120 Fuel & Oil 70,000 70,000 36,997 52.9% 33,003 5,000 75,000 Increase in fuel prices 75,972
10‐135‐5030 Accrued Leave Payout 0 0 10,721 0% (10,721) 10,721 10,721 Approved cash out of annual leave/holiday pay per MOU 10,721
10‐145‐5015 Salaries‐Overtime 200,000 200,000 162,481 81.2% 37,519 40,000 240,000 Increased overtime for Covid and sick leave coverage 10‐145‐5016 Salaries‐Overtime (Strike Team) 60,000 60,000 64,209 107.0% (4,209) 4,300 64,300 Increased strike team activity, offset by revenue 10‐145‐5030 Accrued Leave Payout 0 0 24,085 0% (24,085) 24,086 24,086 Approved cash out of annual leave/holiday pay per MOU 10‐145‐5120 Fuel & Oil 25,000 25,000 17,337 69.3% 7,663 10,000 35,000 Increase in fuel prices 10‐145‐5135 Household Expenses‐Other 19,740 19,740 5,915 30.0% 13,825 (7,000) 12,740 Reclass to 10‐145‐5200 10‐145‐5200 R&M‐Buildings & Grounds 10,000 10,000 10,259 102.6% (259) 7,000 17,000 HVAC/gas line repairs 10‐145‐5240 Utilities‐Water Service 2,600 2,600 1,556 59.9% 1,044 1,000 3,600 Increase in water CCF charges 79,386
10‐150‐5001 Salaries‐Permanent 164,316 169,116 18,302 10.8% 150,814 (21,000) 148,116 7 month vacancy of Community Development Director offset by addition of assistant 10‐150‐5050 Health Insurance 26,289 26,289 5,674 21.6% 20,615 (6,000) 20,289 7 month vacancy of Community Development Director offset by addition of assistant10‐150‐5060 Retirement‐Pers City 15,585 16,081 1,312 8.2% 14,769 (5,000) 11,081 7 month vacancy of Community Development Director offset by addition of assistant10‐150‐5165 Professional & Specialized Services 182,000 182,000 141,429 77.7% 40,571 61,500 243,500 Remaining MAS contract (transition support and B Street) + PT help 10‐150‐5205 Advertising & Legal Notices 8,000 8,000 312 3.9% 7,688 (4,000) 4,000 Advertising for CD projects lower than estimated 25,500
Proposed Department Change ‐ Finance
Proposed Department Change ‐ Information Technology
Proposed Department Change ‐ General Services
Proposed Department Change ‐ Police
Proposed Department Change ‐ Public Safety Dispatch
Proposed Department Change ‐ Fire
Proposed Department Change ‐ Planning and Zoning
10‐155‐5001 Salaries‐Permanent 57,947 57,947 19,967 34.5% 37,980 (17,000) 40,947 Building inspector vacancy 10‐155‐5030 Accrued Leave Payout 0 0 3,016 0% (3,016) 3,016 3,016 Approved cash out of annual leave/holiday pay per MOU 10‐155‐5050 Health Insurance 14,772 14,772 6,064 41.1% 8,708 (4,500) 10,272 Building inspector vacancy 10‐155‐5060 Retirement‐Pers City 4,155 4,155 1,432 34.5% 2,723 (1,200) 2,955 Building inspector vacancy (19,684)
10‐157‐5001 Salaries‐Permanent 44,025 48,170 13,066 27.1% 35,104 (23,000) 25,170 Freeze on hiring Public Works Director 10‐157‐5030 Accrued Leave Payout 0 0 4,946 0% (4,946) 4,946 4,946 Approved cash out of annual leave/holiday pay per MOU 10‐157‐5050 Health Insurance 6,572 6,572 3,081 46.9% 3,491 (2,000) 4,572 Freeze on hiring Public Works Director 10‐157‐5060 Retirement‐Pers City 4,108 4,537 1,366 30.1% 3,171 (1,500) 3,037 Freeze on hiring Public Works Director10‐157‐5165 Professional & Specialized Services 90,000 90,000 53,531 59.5% 36,469 20,000 110,000 MHM general contract ‐ Activity higher due to additional project activity (1,554)
10‐160‐5015 Salaries‐Overtime 4,125 4,125 5,925 143.6% (1,800) 8,000 12,125 Support of weekend community volunteer projects, heavy rains 10‐160‐5050 Health Insurance 37,368 37,368 12,950 34.7% 24,418 (8,000) 29,368 Re‐evaluation of employee/dependent status (single versus family)
10‐160‐5120 Fuel & Oil 3,500 3,500 4,668 133.4% (1,168) 6,000 9,500 Increase in fuel prices 10‐160‐5135 Household Expenses‐Other 8,000 8,000 7,177 89.7% 823 5,000 13,000 Gloves, trash bags, etc.‐ community cleanups 10‐160‐5240 Utilities‐Water Service 77,000 77,000 94,169 122.3% (17,169) 70,000 147,000 Increase in water CCF charges 10‐160‐5405 Capital Projects 85,000 85,000 0 0% 85,000 30,000 115,000 Automated security gate at corp yard 111,000
10‐170‐5001 Salaries‐Permanent 51,676 51,676 14,523 28.1% 37,153 (12,000) 39,676 Fire Mechanic vacancy 10‐170‐5030 Accrued Leave Payout 0 0 3,174 0% (3,174) 3,175 3,175 Approved cash out of annual leave/holiday pay per MOU 10‐170‐5050 Health Insurance 5,174 5,174 2,265 43.8% 2,909 1,500 6,674 Fire Mechanic vacancy 10‐170‐5060 Retirement‐Pers City 3,703 3,703 1,080 29.2% 2,623 (800) 2,903 Fire Mechanic vacancy 10‐170‐5120 Fuel & Oil 15,000 15,000 13,212 88.1% 1,788 11,000 26,000 Increase in fuel prices 10‐170‐5200 R&M‐Buildings & Grounds 15,000 15,000 25 0% 14,975 20,000 35,000 Increased cost for concrete pad to support portable vehicle lifts 10‐170‐5240 Utilities‐Water Service 2,800 2,800 1,690 60.4% 1,110 500 3,300 Increase in water CCF charges 23,375
10‐180‐5175 Rents & Leases‐Vehicles & Equip 45,007 45,007 13,216 29.4% 31,791 (13,000) 32,007 Turned in three leased vehicles to Enterprise (13,000)
10‐195‐5125 Household Expenses‐Custodial 8,000 8,000 1,948 24.4% 6,052 (4,000) 4,000 Original budget was for two toilets ‐ only one needed (4,000)
Total Proposed Expense Changes (all depts.) 327,080
Proposed Budget Increase (from amended) 369,420
10‐4872 Covid State & Local Fiscal Recovery Funds 0 0 1,539,240 0% 1,539,240 1,539,240 1,539,240 ARPA funding received Proposed Department Change ‐ Building
Proposed Department Change ‐ Public Works Admin and Engineering Proposed Department Change ‐ Facilities and Parks
Proposed Department Change ‐ Fleet
Proposed Department Change ‐ General Debt
Proposed Department Change ‐ Homeless Services