City of Merced
Budget 2024-25
1 FY 2024/25
Budget
City Budget Overview
General Fund
Measure C
Measure Y
Parks & Community
Services
Other Departments
Pending Direction
2 FY 2024-25 Budget Overview
Total City Budget $423.3 million
$62.6
$186.6
$50.7
$123.4
General Fund
Enterprise Funds
Internal Service Funds
Other Operating Funds
3 Overview
4 Labor Negotiation
Increases NOT
included-TBD
Maintenance,
Supplies, and Services
at a 2% increase
Maintenance and
One-Time Acquisitions
included in General
Fund, Measure Y and
Measure C
Parks and Community
Services –creating a
Sustainable Budget
PC and Fleet
Replacement
•Not included in the
General Fund
•Included in Enterprise
Funds
CalPERS
5 -
$3.7 $4.5 $5.7 $6.4 $7.2 $8.2 $8.2 $9.7 $10.1 $10.6 $12 $13.3 $6.4
$3.4
$3.8
$4.4 $4.7
$4.3
$4.9 $5.7
$5.0
$4.9 $4.9 $5.6
$5.4
Unfunded Accrued Liability Employer Normal Costs
10.9%
16.4%
8.2%15.9%
11.25%
10%
9.2%
12.7%
4.5% 4% 3% 7%
Citywide-Largest Cost Drivers
$1.3
$2.1
$2.7 $2.8
$3.4
$4.9
$2.2 $2.5 $2.4
$3.0 $3.2 $3.5
$4.0 $4.0
$5.0
$5.6 $5.8
$6.4
$9.0 $9.2
$8.8
$9.4
$11.3
$12.4
$-
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
19/20A 20/21A 21/22A 22/23A 23/24B 24/25B
General Liability Workers Comp Vehicle O&M Health Insurance 277%
60%
38%
59%
$’s in Millions
6 Enterprise Fund Summary
$23.1
$16.0
$24.6
$23.3
$16.1
$22.3
$0.0
$5.0
$10.0
$15.0
$20.0
$25.0
$30.0
Wastewater Water Refuse
Revenue Operating Expense
$’s in Millions
7 Recommended Staffing
8 Functional Area Add Delete Total
FY 23-24 Staffing 551
City Manager 1 (1) -
Police 4 (1) 3
Engineering 1 (1) -
Inspection Services 1 (2) (1)
Streets 2 2
PW-Downtown MD (1) (1)
PW-Refuse 3 3
PW-Fleet 1 1
PW-Facilities 1 (1) -
Total 14 (7) 7
FY 24-25 Staffing 558*
*4 positions unfunded
FY 2024/25 General Fund
Estimated Beginning Balance – July 1, 2024 $11,526,743
Budgeted Revenue $63,479,348
Operating Expenses $59,422,897
Operating Transfers $1,793,278
Total Operating Expenditures $61,216,175
Revenue over/under Expense $2,263,173
Below the Line (Non-operating) $656,635
Future Planning $2,051,477
Prior Year Projects $744,161
Recommended Ending Balance – June 30, 2025 $10,337,643
Less Committed Funds-5% Contingency Reserve $3,060,809
Total Available Funds – June 30, 2024 $7,276,834
9 General Fund Summary
$31.2
$33.8
$33.8 $33.9
$42.1 $41.0
$41.7
$45.4
$44.3
$52.7
$57.9
$59.9
$61.2
$31.9
$32.5
$36.8 $36.1
$40.1
$40.2
$43.3
$46.6
$52.5
$53.1
$58.6
$55.7
$63.5
$30
$35
$40
$45
$50
$55
$60
$65
12/13A 13/14A 14/15A 15/16A 16/17A 17/18A 18/19A 19/20A 20/21A 21/22A 22/23A 23/24B 24/25B Expenses Revenue
$64.6
$’s in Millions
10 27%
16%
15%
11%
9%
4%
18%
Total Revenues of $63.5 million
Sales Tax
Property Tax
Vehicle in Lieu
Other Taxes
Administration
Direct Svc Chgs
Other
General Fund Revenues
11 General Fund Expenses
67.1%
22.6%
0.6%
0.1%
0.1%
2.8%
2.2% 1.5% 3.2%
Total Expenses $64.7 million
Personnel
M.S. & S.
Property
Administration
Direct Svc Chgs
Transfers
Debt
Capital
Future Planning
12 General Fund Transfers
$’s in Millions
13 07/08A 08/09A 09/10A 10/11A 11/12A 12/13A 13/14A 14/15A 15/16A 16/17A 17/18A 18/19A 19/20A 20/21A 21/22A 22/23A 23/24B 24/25B Airport $0.08 $0.20 $0.07 $0.10 $0.06 $0.02 $0.06 $0.05 $0.04 $0.08 $0.00 $0.04 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Development Services $0.00 $0.00 $0.57 $0.70 $0.50 $0.30 $0.96 $0.46 $0.25 $0.54 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Parks and Recreation $2.43 $1.80 $1.27 $1.10 $0.85 $0.50 $0.67 $0.75 $0.76 $1.00 $1.02 $1.32 $1.34 $1.13 $1.34 $1.21 $1.44 $1.62 $0.00
$0.50
$1.00
$1.50
$2.00
$2.50
$3.00
Parks and Recreation Development Services Airport
$2.00 $1.91 $1.90
$1.41
$0.82
$1.69
$1.05
$1.62
$1.02
$1.36 $1.34
$1.13
$1.21
$1.44
$1.34
$1.62
$1.26
Set-Aside Balances
$’s in Millions
14 $10.34
$18.36
$7.60
$0.30
$1.00
$-
$2
$4
$6
$8
$10
$12
$14
$16
$18
$20
General Fund GF Reserve Trust 115 Pension Ec Dev Op Fund Affordable Housing Fund FY 24/25 Balance
$1.6
$0.19$3.0
Contingency
$0.12$0.07
Below the Line Expenses (Non-Operating)
15 Enterprise Resource Planning (ERP) System $ 281,635 Community Funding $ 50,000
Elections $ 100,000
Civic Center HVAC Chiller Repair $ 100,000
Civic Center HVAC Boiler Repair $ 50,000
Shannon Parcade HVAC Chiller Repair $ 75,000
Economic Development Opportunity Fund $ 77,400
Affordable Housing Fund $ 116,100
Trust 115-Pension $ 193,500
General Fund Reserve – 30% set aside $1,664,477
Total $2,708,112
Measure C 16
Fund 2001-Old
Measure C
Fund 2030-Public
Safety
Fund 2031-
Roads Total
Beginning Balance 7/1/24 $9,989,209 $0 $0 $9,989,209
Sales and Use Tax 0 8,645,000 455,000 9,100,000
Other Revenue 136,050 131,035 0 267,085
Total Budgeted Revenue 136,050 8,776,035 455,000 9,367,085 Transfers 179,792 557 0 180,349
Operating Expenses 2,328 7,399,016 0 7,401,344
Acquisitions 1,435,069 0 0 1,435,069
Capital Improvements 2,993,192 0 0 2,993,192
Total Budgeted Expense 4,610,381 7,399,573 0 12,009,954 Ending Balance 6/30/25 $5,514,878 $1,376,462 $455,000 $7,346,340 *Meets GFOA Recommended Minimum
Measure C -
17 Police
▪ AXON/Taser Agreement $212k
▪ Replaces 98 devices
▪ Vehicle Replacements
▪ 10 Patrol $875k
▪ 2 Code Enforcement $169k
▪ 3 Community Service Officer
$178k
Fire
▪ Station 53 Renovation $235k
▪ Plumbing Repairs
▪ Bathroom Remodel
▪ Window Replacement
▪ Apparatus Replacement
▪ 4-5 Truck/Engine Needed
▪ 4-5 year delivery times
▪ Debt Options
Measure C-
Roads
Project Carryovers
R St (Olive to
Northwood)
Quiet Zones
Highway 59
Glen Ave
M St
Canal St
Safe Streets lighting
18 Measure Y
19 Police-20% Fire-20%
Parks & Rec-
20%
Discretionary–
40% Total
Beginning Balance
7/1/24
$165,704 $92,620 $88,900 $81,554 $428,778
Estimated Tax Revenue 376,000 376,000 376,000 752,000 1,880,000 Estimated Other
Revenue
7,800 11,870 5,350 25,770 50,820
Estimated Transfers-In 446,764 (446,764) 0
Estimated Transfers-Out 399,984 376,000 775,984
Estimated Expenses 478,712 346,585 447,299 0 1,272,596
Ending Balance 6/30/25 $70,822 $133,905 $69,731 $36,560 $311,018 Measure Y-Cannabis Tax by Fiscal Year
20 $0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
2019/20A
2020/21A
2021/22A
2022/23A
2023/24B
2024/25B
Measure Y - Police/Fire 21
Police 20%
▪ Reserve Officer Program $66k
▪ Temp Dispatcher $31k
▪ Temp Sergeant $54k
▪ Replace HVAC Boiler $45k
▪ Real Time Info Center Cameras
and Drones $58k
▪ K-9 Police Dog $12k
▪ Fleet Repairs (unanticipated)
$75k
Fire 20%
▪ HVAC Replacement $20k
▪ Station 51 Renovation $90k
▪ Kitchen Remodel
▪ Carpet Removal
▪ Interior Painting
▪ Station 52 Renovation $235k
▪ Plumbing Repairs
▪ Bathroom Remodel
▪ Window Replacement
▪ Interior Paint
Measure Y – Parks & Recreation
Parks & Recreation Programs
▪ Summer Tennis HITS
▪ Junior Giants
▪ Teal Top Street Hockey
▪ Pickleball
▪ Movies in the Park
▪ Block Party Trailer
▪ Community Program Scholarships
▪ Applegate Zoo Supplement
22 Discretionary
▪ Recreation Programs $376k
▪ Bike Path Maintenance $60k
▪ Tree Trimming $100k
▪ Ada Givens Pool Restoration $71.7K
▪ Park Improvements
▪ Applegate-Basketball Renovation $50k (50%)
▪ Rahilly-Playground $50k
▪ Dennis Chavez-Playground $25k
▪ Diego Rivera-Playground $40k
Parks & Community Services-
Balancing the Operating Budget
Measure Y
20% Allocation $376,000
50% of 40% Discretionary $376,000 (ongoing)
General Fund Transfer
$28,811=2% annual increase ($1.46M)
$150,000 =10% additional
$1,619,353 (12%) Total GF Transfer (new base)
Budget Revisions $160,000
Sponsorship and Ballfield revenue increases
Extra Help Expense reductions
Reduce Boys & Girls Contract $10,000
23 Parks & Community Services
59%20%
16%
5%
0.4% 0.3% Expense
Personnel $1.8M
M.S. & S. $617k
Internal Svc Chgs
$507k
Administration $170k
Direct Svc Chgs
$13k
Transfers $8.8k
24 Total Expenses $3.2 million
16%
51%
12%
12%
6%
3%
Revenue
Program Fees
$490k
General Fund
$1.6M
Measure Y-20%
$376k
Measure Y-40%
$376k
CFD $197k
State Grant $107k
General Fund Staffing/Admin
City Manager
Delete 1 Records Clerk I/II
Add 1 Administrative Asst I/II
Unfund 1 Peer Support Specialist (CalVip)
Recreation Coordinator (Prop64)
Police
Unfund 3 Police Officers
Add 1 Community Service Officer
Add 1 Crime Analyst
Add 1 Administrative Asst I/II
Delete 1 Police Records Supervisor
Add 1 Management Analyst
25 Administration
26 Info Technology
Replacement of Storage Area Network
$550k
PC Replacements $120k
Microsoft Software Licenses $400k
ERP Allocation $670k
GF Allocation $280k
Downtown/Economic
Dev/Airport
Property Based Improvement District
(PBID)
ARPA
Bob Hart Square Expansion $800k
Main St one-way redesign $750k
South Merced Employment Center Study
Small Business Grant
MCE Terminal Construction
Art Projects
27 Development
Services/Housing
Remove Senior Engineer for
Management Analyst
Remove Building Inspector I/II and
Development Services Tech I/II for
Assistant Building Official
Housing Element Update $125k
Local Road Safety Plan $50k
Carryover of $1M for General Plan
Update
ARPA Allocation $7.5M
28 Parks
Park Reserve
Fahrens Park Disc Golf Course
parking lot $100k
Joe Herb Sports Field
Renovation $300k
Applegate Park Basketball
Court Renovation $50k (50%)
Public Facilities Financing Plan
(impact fees)
General Vang/Aletha June Park
Construction $450k
Community Park 42 $200k
Final funding through
Phase 2
29 Public Works
Staffing
Delete 1 Park Worker I/II- Downtown
Maintenance District
Add 2 Maintenance Worker I/II-Streets
Add 3 Maintenance Worker I/II-Refuse
Add 1 Mechanic-Fleet
Delete Custodian I/II and add 1 Lead
Custodian-Facilities
30 Public Works
Wastewater /Water/Refuse
Rate Studies in process
WWTP Roof Replacement
$1M
Drive on Scale $120k
Shannon Parcade Elevator
Repairs $350k
31 Public Works
32 Streets (new)
Replace School Flashing Beacons
APS Polara-Push Buttons @ Schools
Traffic Signal Assessment
Controllers 2070 Replacement
Public Works-Engineering
Streets (continuing projects)
South Merced Improvements
Santa Fe Strip Park Speed Table
Yosemite M to R Reconstruction
18th St-R to V Improvements
Loughborough Curb & Gutter Replacements
Fiber Slurry various arterials
G St Undercrossing Crash Cushion
Collins Dr Rehab and Reconstruction
Canal/Childs Sidewalk Improvements
Hwy 59 Widening
Hwy 59 Black Rascal Bridge
Mission Ave Widening
33 Questions?
34 Council Budget DirectionCouncil Budget Direction