Agenda packet, regular meeting — Moreno Valley City Council, May 2, 2023 (part 6 of 11)

9.0 Operational Offroad
Equipment Type Number Hours/Day Days/Year Horse Power Load Factor Fuel Type

10.0 Stationary Equipment
CalEEMod Version: CalEEMod.2016.3.2 Date: 1/12/2021 2:30 PMPage 34 of 35 Village South Specific Plan (Proposed) - Los Angeles-South Coast County, Winter F.2.m
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11.0 Vegetation
Fire Pumps and Emergency Generators
Equipment Type Number Hours/Day Hours/Year Horse Power Load Factor Fuel Type Boilers
Equipment Type Number Heat Input/Day Heat Input/Year Boiler Rating Fuel Type User Defined Equipment
Equipment Type Number
CalEEMod Version: CalEEMod.2016.3.2 Date: 1/12/2021 2:30 PMPage 35 of 35 Village South Specific Plan (Proposed) - Los Angeles-South Coast County, Winter F.2.m
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Attachment: Public Comments [Revision 1] (6239 : Sunnymead Hotel) Total Construction GHG Emissions (MT CO2e) 3,623
Amortized (MT CO2e/year) 120.77
Total Construction GHG Emissions (MT CO2e) 3,024
Amortized (MT CO2e/year) 100.80
% Decrease in Construction-related GHG Emissions 17%
Local Hire Provision Net Change
With Local Hire Provision
Without Local Hire Provision
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EXHIBIT B
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SOIL WATER AIR PROTECTION ENTERPRISE
2656 29th Street, Suite 201
Santa Monica, California 90405
Attn: Paul Rosenfeld, Ph.D.

Mobil: (310) 795-2335
Office: (310) 452-5555
Fax: (310) 452-5550
Email: [email protected]

Paul E. Rosenfeld, Ph.D. Page 1 of 10 June 2019

Paul Rosenfeld, Ph.D. Chemical Fate and Transport & Air Dispersion Modeling Principal Environmental Chemist Risk Assessment & Remediation Specialist

Education
Ph.D. Soil Chemistry, University of Washington, 1999. Dissertation on volatile organic compound filtration.

M.S. Environmental Science, U.C. Berkeley, 1995. Thesis on organic waste economics.

B.A. Environmental Studies, U.C. Santa Barbara, 1991. Thesis on wastewater treatment.

Professional Experience

Dr. Rosenfeld has over 25 years’ experience conducting environmental investigations and risk assessments for evaluating impacts to human health, property, and ecological receptors. His expertise focuses on the fate and transport of environmental contaminants, human health risk, exposure assessment, and ecological restoration. Dr.

Rosenfeld has evaluated and modeled emissions from unconventional oil drilling operations, oil spills, landfills, boilers and incinerators, process stacks, storage tanks, confined animal feeding operations, and many other industrial and agricultural sources. His project experience ranges from monitoring and modeling of pollution sources to evaluating impacts of pollution on workers at industrial facilities and residents in surrounding communities.

Dr. Rosenfeld has investigated and designed remediation programs and risk assessments for contaminated sites containing lead, heavy metals, mold, bacteria, particulate matter, petroleum hydrocarbons, chlorinated solvents, pesticides, radioactive waste, dioxins and furans, semi- and volatile organic compounds, PCBs, PAHs, perchlorate, asbestos, per- and poly-fluoroalkyl substances (PFOA/PFOS), unusual polymers, fuel oxygenates (MTBE), among other pollutants. Dr. Rosenfeld also has experience evaluating greenhouse gas emissions from various projects and is an expert on the assessment of odors from industrial and agricultural sites, as well as the evaluation of odor nuisance impacts and technologies for abatement of odorous emissions. As a principal scientist at SWAPE, Dr. Rosenfeld directs air dispersion modeling and exposure assessments. He has served as an expert witness and testified about pollution sources causing nuisance and/or personal injury at dozens of sites and has testified as an expert witness on more than ten cases involving exposure to air contaminants from industrial sources.

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Professional History:

Soil Water Air Protection Enterprise (SWAPE); 2003 to present; Principal and Founding Partner UCLA School of Public Health; 2007 to 2011; Lecturer (Assistant Researcher) UCLA School of Public Health; 2003 to 2006; Adjunct Professor UCLA Environmental Science and Engineering Program; 2002-2004; Doctoral Intern Coordinator UCLA Institute of the Environment, 2001-2002; Research Associate Komex H2O Science, 2001 to 2003; Senior Remediation Scientist National Groundwater Association, 2002-2004; Lecturer
San Diego State University, 1999-2001; Adjunct Professor Anteon Corp., San Diego, 2000-2001; Remediation Project Manager Ogden (now Amec), San Diego, 2000-2000; Remediation Project Manager Bechtel, San Diego, California, 1999 – 2000; Risk Assessor King County, Seattle, 1996 – 1999; Scientist
James River Corp., Washington, 1995-96; Scientist
Big Creek Lumber, Davenport, California, 1995; Scientist Plumas Corp., California and USFS, Tahoe 1993-1995; Scientist Peace Corps and World Wildlife Fund, St. Kitts, West Indies, 1991-1993; Scientist

Publications:

Remy, L.L., Clay T., Byers, V., Rosenfeld P. E. (2019) Hospital, Health, and Community Burden After Oil Refinery Fires, Richmond, California 2007 and 2012. Environmental Health. 18:48

Simons, R.A., Seo, Y. Rosenfeld, P., (2015) Modeling the Effect of Refinery Emission On Residential Property Value. Journal of Real Estate Research. 27(3):321-342

Chen, J. A, Zapata A. R., Sutherland A. J., Molmen, D.R., Chow, B. S., Wu, L. E., Rosenfeld, P. E., Hesse, R. C., (2012) Sulfur Dioxide and Volatile Organic Compound Exposure To A Community In Texas City Texas Evaluated Using Aermod and Empirical Data. American Journal of Environmental Science , 8(6), 622-632.

Rosenfeld, P.E. & Feng, L. (2011). The Risks of Hazardous Waste. Amsterdam: Elsevier Publishing.

Cheremisinoff, N.P., & Rosenfeld, P.E. (2011). Handbook of Pollution Prevention and Cleaner Production: Best Practices in the Agrochemical Industry, Amsterdam: Elsevier Publishing.

Gonzalez, J., Feng, L., Sutherland, A., Waller, C., Sok, H., Hesse, R., Rosenfeld, P. (2010). PCBs and Dioxins/Furans in Attic Dust Collected Near Former PCB Production and Secondary Copper Facilities in Sauget, IL.

Procedia Environmental Sciences. 113–125.

Feng, L., Wu, C., Tam, L., Sutherland, A.J., Clark, J.J., Rosenfeld, P.E. (2010). Dioxin and Furan Blood Lipid and Attic Dust Concentrations in Populations Living Near Four Wood Treatment Facilities in the United States. Journal of Environmental Health. 73(6), 34-46.

Cheremisinoff, N.P., & Rosenfeld, P.E. (2010). Handbook of Pollution Prevention and Cleaner Production: Best Practices in the Wood and Paper Industries. Amsterdam: Elsevier Publishing.

Cheremisinoff, N.P., & Rosenfeld, P.E. (2009). Handbook of Pollution Prevention and Cleaner Production: Best Practices in the Petroleum Industry. Amsterdam: Elsevier Publishing.

Wu, C., Tam, L., Clark, J., Rosenfeld, P. (2009). Dioxin and furan blood lipid concentrations in populations living near four wood treatment facilities in the United States. WIT Transactions on Ecology and the Environment, Air Pollution, 123 (17), 319-327.

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Tam L. K.., Wu C. D., Clark J. J. and Rosenfeld, P.E. (2008). A Statistical Analysis Of Attic Dust And Blood Lipid Concentrations Of Tetrachloro-p-Dibenzodioxin (TCDD) Toxicity Equivalency Quotients (TEQ) In Two Populations Near Wood Treatment Facilities. Organohalogen Compounds, 70, 002252-002255.

Tam L. K.., Wu C. D., Clark J. J. and Rosenfeld, P.E. (2008). Methods For Collect Samples For Assessing Dioxins And Other Environmental Contaminants In Attic Dust: A Review. Organohalogen Compounds , 70, 000527- 000530.

Hensley, A.R. A. Scott, J. J. J. Clark, Rosenfeld, P.E. (2007). Attic Dust and Human Blood Samples Collected near a Former Wood Treatment Facility. Environmental Research. 105, 194-197.

Rosenfeld, P.E., J. J. J. Clark, A. R. Hensley, M. Suffet. (2007). The Use of an Odor Wheel Classification for Evaluation of Human Health Risk Criteria for Compost Facilities. Water Science & Technology 55(5), 345-357.

Rosenfeld, P. E., M. Suffet. (2007). The Anatomy Of Odour Wheels For Odours Of Drinking Water, Wastewater, Compost And The Urban Environment. Water Science & Technology 55(5), 335-344.

Sullivan, P. J. Clark, J.J.J., Agardy, F. J., Rosenfeld, P.E. (2007). Toxic Legacy, Synthetic Toxins in the Food, Water, and Air in American Cities. Boston Massachusetts: Elsevier Publishing

Rosenfeld, P.E., and Suffet I.H. (2004). Control of Compost Odor Using High Carbon Wood Ash. Water Science and Technology. 49(9),171-178.

Rosenfeld P. E., J.J. Clark, I.H. (Mel) Suffet (2004). The Value of An Odor-Quality-Wheel Classification Scheme For The Urban Environment. Water Environment Federation’s Technical Exhibition and Conference (WEFTEC) 2004. New Orleans, October 2-6, 2004.

Rosenfeld, P.E., and Suffet, I.H. (2004). Understanding Odorants Associated With Compost, Biomass Facilities, and the Land Application of Biosolids. Water Science and Technology. 49(9), 193-199.

Rosenfeld, P.E., and Suffet I.H. (2004). Control of Compost Odor Using High Carbon Wood Ash, Water Science and Technology, 49( 9), 171-178.

Rosenfeld, P. E., Grey, M. A., Sellew, P. (2004). Measurement of Biosolids Odor and Odorant Emissions from Windrows, Static Pile and Biofilter. Water Environment Research. 76(4), 310-315.

Rosenfeld, P.E., Grey, M and Suffet, M. (2002). Compost Demonstration Project, Sacramento California Using High-Carbon Wood Ash to Control Odor at a Green Materials Composting Facility. Integrated Waste Management Board Public Affairs Office, Publications Clearinghouse (MS–6), Sacramento, CA Publication #442-02-008.

Rosenfeld, P.E., and C.L. Henry. (2001). Characterization of odor emissions from three different biosolids. Water Soil and Air Pollution. 127(1-4), 173-191.

Rosenfeld, P.E., and Henry C. L., (2000). Wood ash control of odor emissions from biosolids application. Journal of Environmental Quality. 29, 1662-1668.

Rosenfeld, P.E., C.L. Henry and D. Bennett. (2001). Wastewater dewatering polymer affect on biosolids odor emissions and microbial activity. Water Environment Research. 73(4), 363-367.

Rosenfeld, P.E., and C.L. Henry. (2001). Activated Carbon and Wood Ash Sorption of Wastewater, Compost, and Biosolids Odorants. Water Environment Research, 73, 388-393.

Rosenfeld, P.E., and Henry C. L., (2001). High carbon wood ash effect on biosolids microbial activity and odor.

Water Environment Research. 131(1-4), 247-262.

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Chollack, T. and P. Rosenfeld. ( 1998). Compost Amendment Handbook For Landscaping. Prepared for and distributed by the City of Redmond, Washington State.

Rosenfeld, P. E. (1992). The Mount Liamuiga Crater Trail. Heritage Magazine of St. Kitts, 3(2).

Rosenfeld, P. E. (1993). High School Biogas Project to Prevent Deforestation On St. Kitts. Biomass Users Network, 7(1).

Rosenfeld, P. E. ( 1998). Characterization, Quantification, and Control of Odor Emissions From Biosolids Application To Forest Soil. Doctoral Thesis. University of Washington College of Forest Resources.

Rosenfeld, P. E. (1994). Potential Utilization of Small Diameter Trees on Sierra County Public Land. Masters thesis reprinted by the Sierra County Economic Council. Sierra County, California.

Rosenfeld, P. E. (1991). How to Build a Small Rural Anaerobic Digester & Uses Of Biogas In The First And Third World. Bachelors Thesis. University of California.

Presentations:

Rosenfeld, P.E., Sutherland, A; Hesse, R.; Zapata, A. (October 3-6, 2013). Air dispersion modeling of volatile organic emissions from multiple natural gas wells in Decatur, TX. 44th Western Regional Meeting, American Chemical Society. Lecture conducted from Santa Clara, CA.

Sok, H.L.; Waller, C.C.; Feng, L.; Gonzalez, J.; Sutherland, A.J.; Wisdom-Stack, T.; Sahai, R.K.; Hesse, R.C.; Rosenfeld, P.E. (June 20-23, 2010). Atrazine: A Persistent Pesticide in Urban Drinking Water .

Urban Environmental Pollution. Lecture conducted from Boston, MA.

Feng, L.; Gonzalez, J.; Sok, H.L.; Sutherland, A.J.; Waller, C.C.; Wisdom-Stack, T.; Sahai, R.K.; La, M.; Hesse, R.C.; Rosenfeld, P.E. (June 20-23, 2010). Bringing Environmental Justice to East St. Louis, Illinois. Urban Environmental Pollution. Lecture conducted from Boston, MA.

Rosenfeld, P.E . (April 19-23, 2009). Perfluoroctanoic Acid (PFOA) and Perfluoroactane Sulfonate (PFOS) Contamination in Drinking Water From the Use of Aqueous Film Forming Foams (AFFF) at Airports in the United States. 2009 Ground Water Summit and 2009 Ground Water Protection Council Spring Meeting , Lecture conducted from Tuscon, AZ.

Rosenfeld, P.E. (April 19-23, 2009). Cost to Filter Atrazine Contamination from Drinking Water in the United States” Contamination in Drinking Water From the Use of Aqueous Film Forming Foams (AFFF) at Airports in the United States. 2009 Ground Water Summit and 2009 Ground Water Protection Council Spring Meeting . Lecture conducted from Tuscon, AZ.

Wu, C., Tam, L., Clark, J., Rosenfeld, P . (20-22 July, 2009). Dioxin and furan blood lipid concentrations in populations living near four wood treatment facilities in the United States. Brebbia, C.A. and Popov, V., eds., Air Pollution XVII: Proceedings of the Seventeenth International Conference on Modeling, Monitoring and Management of Air Pollution. Lecture conducted from Tallinn, Estonia.

Rosenfeld, P. E. (October 15-18, 2007). Moss Point Community Exposure To Contaminants From A Releasing Facility. The 23rd Annual International Conferences on Soils Sediment and Water. Platform lecture conducted from University of Massachusetts, Amherst MA.

Rosenfeld, P. E. (October 15-18, 2007). The Repeated Trespass of Tritium-Contaminated Water Into A Surrounding Community Form Repeated Waste Spills From A Nuclear Power Plant . The 23 rd Annual International Conferences on Soils Sediment and Water . Platform lecture conducted from University of Massachusetts, Amherst MA.

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Rosenfeld, P. E. (October 15-18, 2007). Somerville Community Exposure To Contaminants From Wood Treatment Facility Emissions. The 23rd Annual International Conferences on Soils Sediment and Water . Lecture conducted from University of Massachusetts, Amherst MA.

Rosenfeld P. E. (March 2007). Production, Chemical Properties, Toxicology, & Treatment Case Studies of 1,2,3- Trichloropropane (TCP). The Association for Environmental Health and Sciences (AEHS) Annual Meeting . Lecture conducted from San Diego, CA.

Rosenfeld P. E. (March 2007). Blood and Attic Sampling for Dioxin/Furan, PAH, and Metal Exposure in Florala, Alabama. The AEHS Annual Meeting. Lecture conducted from San Diego, CA.

Hensley A.R., Scott, A., Rosenfeld P.E., Clark, J.J.J. (August 21 – 25, 2006). Dioxin Containing Attic Dust And Human Blood Samples Collected Near A Former Wood Treatment Facility. The 26th International Symposium on Halogenated Persistent Organic Pollutants – DIOXIN2006 . Lecture conducted from Radisson SAS Scandinavia Hotel in Oslo Norway.

Hensley A.R., Scott, A., Rosenfeld P.E., Clark, J.J.J. (November 4-8, 2006). Dioxin Containing Attic Dust And Human Blood Samples Collected Near A Former Wood Treatment Facility . APHA 134 Annual Meeting & Exposition. Lecture conducted from Boston Massachusetts.

Paul Rosenfeld Ph.D . (October 24-25, 2005). Fate, Transport and Persistence of PFOA and Related Chemicals.

Mealey’s C8/PFOA. Science, Risk & Litigation Conference. Lecture conducted from The Rittenhouse Hotel, Philadelphia, PA.

Paul Rosenfeld Ph.D . (September 19, 2005). Brominated Flame Retardants in Groundwater: Pathways to Human Ingestion, Toxicology and Remediation PEMA Emerging Contaminant Conference . Lecture conducted from Hilton Hotel, Irvine California.

Paul Rosenfeld Ph.D . (September 19, 2005). Fate, Transport, Toxicity, And Persistence of 1,2,3-TCP. PEMA Emerging Contaminant Conference. Lecture conducted from Hilton Hotel in Irvine, California.

Paul Rosenfeld Ph.D. (September 26-27, 2005). Fate, Transport and Persistence of PDBEs. Mealey’s Groundwater Conference. Lecture conducted from Ritz Carlton Hotel, Marina Del Ray, California.

Paul Rosenfeld Ph.D . (June 7-8, 2005). Fate, Transport and Persistence of PFOA and Related Chemicals.

International Society of Environmental Forensics: Focus On Emerging Contaminants . Lecture conducted from Sheraton Oceanfront Hotel, Virginia Beach, Virginia.

Paul Rosenfeld Ph.D . (July 21-22, 2005). Fate Transport, Persistence and Toxicology of PFOA and Related Perfluorochemicals. 2005 National Groundwater Association Ground Water And Environmental Law Conference .

Lecture conducted from Wyndham Baltimore Inner Harbor, Baltimore Maryland.

Paul Rosenfeld Ph.D . (July 21-22, 2005). Brominated Flame Retardants in Groundwater: Pathways to Human Ingestion, Toxicology and Remediation. 2005 National Groundwater Association Ground Water and Environmental Law Conference. Lecture conducted from Wyndham Baltimore Inner Harbor, Baltimore Maryland.

Paul Rosenfeld, Ph.D. and James Clark Ph.D. and Rob Hesse R.G. (May 5-6, 2004). Tert-butyl Alcohol Liability and Toxicology, A National Problem and Unquantified Liability. National Groundwater Association. Environmental Law Conference. Lecture conducted from Congress Plaza Hotel, Chicago Illinois.

Paul Rosenfeld, Ph.D. (March 2004). Perchlorate Toxicology. Meeting of the American Groundwater Trust .

Lecture conducted from Phoenix Arizona.

Hagemann, M.F., Paul Rosenfeld, Ph.D. and Rob Hesse (2004). Perchlorate Contamination of the Colorado River.

Meeting of tribal representatives. Lecture conducted from Parker, AZ.

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Paul Rosenfeld, Ph.D. (April 7, 2004). A National Damage Assessment Model For PCE and Dry Cleaners.

Drycleaner Symposium. California Ground Water Association . Lecture conducted from Radison Hotel, Sacramento, California.

Rosenfeld, P. E ., Grey, M., (June 2003) Two stage biofilter for biosolids composting odor control. Seventh International In Situ And On Site Bioremediation Symposium Battelle Conference Orlando, FL.

Paul Rosenfeld, Ph.D. and James Clark Ph.D. (February 20-21, 2003) Understanding Historical Use, Chemical Properties, Toxicity and Regulatory Guidance of 1,4 Dioxane. National Groundwater Association. Southwest Focus Conference. Water Supply and Emerging Contaminants .. Lecture conducted from Hyatt Regency Phoenix Arizona.

Paul Rosenfeld, Ph.D. (February 6-7, 2003). Underground Storage Tank Litigation and Remediation. California CUPA Forum. Lecture conducted from Marriott Hotel, Anaheim California.

Paul Rosenfeld, Ph.D . (October 23, 2002) Underground Storage Tank Litigation and Remediation. EPA Underground Storage Tank Roundtable. Lecture conducted from Sacramento California.

Rosenfeld, P.E . and Suffet, M. (October 7- 10, 2002). Understanding Odor from Compost, Wastewater and Industrial Processes. Sixth Annual Symposium On Off Flavors in the Aquatic Environment. International Water Association. Lecture conducted from Barcelona Spain.

Rosenfeld, P.E. and Suffet, M. (October 7- 10, 2002). Using High Carbon Wood Ash to Control Compost Odor.

Sixth Annual Symposium On Off Flavors in the Aquatic Environment. International Water Association . Lecture conducted from Barcelona Spain.

Rosenfeld, P.E. and Grey, M. A. (September 22-24, 2002). Biocycle Composting For Coastal Sage Restoration.

Northwest Biosolids Management Association . Lecture conducted from Vancouver Washington..

Rosenfeld, P.E. and Grey, M. A. (November 11-14, 2002). Using High-Carbon Wood Ash to Control Odor at a Green Materials Composting Facility. Soil Science Society Annual Conferenc e. Lecture conducted from Indianapolis, Maryland.

Rosenfeld. P.E. (September 16, 2000). Two stage biofilter for biosolids composting odor control. Water Environment Federation. Lecture conducted from Anaheim California.

Rosenfeld. P.E. ( October 16, 2000). Wood ash and biofilter control of compost odor. Biofest. Lecture conducted from Ocean Shores, California.

Rosenfeld, P.E. ( 2000). Bioremediation Using Organic Soil Amendments. California Resource Recovery Association. Lecture conducted from Sacramento California.

Rosenfeld, P.E ., C.L. Henry, R. Harrison. (1998). Oat and Grass Seed Germination and Nitrogen and Sulfur Emissions Following Biosolids Incorporation With High-Carbon Wood-Ash. Water Environment Federation 12th Annual Residuals and Biosolids Management Conference Proceedings . Lecture conducted from Bellevue Washington.

Rosenfeld, P.E., and C.L. Henry. (1999). An evaluation of ash incorporation with biosolids for odor reduction. Soil Science Society of America. Lecture conducted from Salt Lake City Utah.

Rosenfeld, P.E. , C.L. Henry, R. Harrison. (1998). Comparison of Microbial Activity and Odor Emissions from Three Different Biosolids Applied to Forest Soil. Brown and Caldwell. Lecture conducted from Seattle Washington.

Rosenfeld, P.E. , C.L. Henry. (1998). Characterization, Quantification, and Control of Odor Emissions from Biosolids Application To Forest Soil. Biofest. Lecture conducted from Lake Chelan, Washington.

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Rosenfeld, P.E, C.L. Henry, R. Harrison. (1998). Oat and Grass Seed Germination and Nitrogen and Sulfur Emissions Following Biosolids Incorporation With High-Carbon Wood-Ash. Water Environment Federation 12th Annual Residuals and Biosolids Management Conference Proceedings. Lecture conducted from Bellevue Washington.

Rosenfeld, P.E. , C.L. Henry, R. B. Harrison, and R. Dills. (1997). Comparison of Odor Emissions From Three Different Biosolids Applied to Forest Soil. Soil Science Society of America . Lecture conducted from Anaheim California.

Teaching Experience:

UCLA Department of Environmental Health (Summer 2003 through 20010) Taught Environmental Health Science 100 to students, including undergrad, medical doctors, public health professionals and nurses. Course focused on the health effects of environmental contaminants.

National Ground Water Association, Successful Remediation Technologies. Custom Course in Sante Fe, New Mexico. May 21, 2002. Focused on fate and transport of fuel contaminants associated with underground storage tanks.

National Ground Water Association; Successful Remediation Technologies Course in Chicago Illinois. April 1, 2002. Focused on fate and transport of contaminants associated with Superfund and RCRA sites.

California Integrated Waste Management Board, April and May, 2001. Alternative Landfill Caps Seminar in San Diego, Ventura, and San Francisco. Focused on both prescriptive and innovative landfill cover design.

UCLA Department of Environmental Engineering, February 5, 2002. Seminar on Successful Remediation Technologies focusing on Groundwater Remediation.

University Of Washington, Soil Science Program, Teaching Assistant for several courses including: Soil Chemistry, Organic Soil Amendments, and Soil Stability.

U.C. Berkeley, Environmental Science Program Teaching Assistant for Environmental Science 10.

Academic Grants Awarded:

California Integrated Waste Management Board. $41,000 grant awarded to UCLA Institute of the Environment.

Goal: To investigate effect of high carbon wood ash on volatile organic emissions from compost. 2001.

Synagro Technologies, Corona California: $10,000 grant awarded to San Diego State University.

Goal: investigate effect of biosolids for restoration and remediation of degraded coastal sage soils. 2000.

King County, Department of Research and Technology, Washington State. $100,000 grant awarded to University of Washington: Goal: To investigate odor emissions from biosolids application and the effect of polymers and ash on VOC emissions. 1998.

Northwest Biosolids Management Association, Washington State. $20,000 grant awarded to investigate effect of polymers and ash on VOC emissions from biosolids. 1997.

James River Corporation, Oregon: $10,000 grant was awarded to investigate the success of genetically engineered Poplar trees with resistance to round-up. 1996.

United State Forest Service, Tahoe National Forest: $15,000 grant was awarded to investigating fire ecology of the Tahoe National Forest. 1995.

Kellogg Foundation, Washington D.C. $500 grant was awarded to construct a large anaerobic digester on St. Kitts in West Indies. 1993
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Deposition and/or Trial Testimony:

In the United States District Court For The District of New Jersey Duarte et al, Plaintiffs, vs. United States Metals Refining Company et. al. Defendant.

Case No.: 2:17-cv-01624-ES-SCM
Rosenfeld Deposition. 6-7-2019

In the United States District Court of Southern District of Texas Galveston Division M/T Carla Maersk, Plaintiffs, vs. Conti 168., Schiffahrts-GMBH & Co. Bulker KG MS “Conti Perdido” Defendant.

Case No.: 3:15-CV-00106 consolidated with 3:15-CV-00237 Rosenfeld Deposition. 5-9-2019

In The Superior Court of the State of California In And For The County Of Los Angeles – Santa Monica Carole-Taddeo-Bates et al., vs. Ifran Khan et al., Defendants Case No.: No. BC615636
Rosenfeld Deposition, 1-26-2019

In The Superior Court of the State of California In And For The County Of Los Angeles – Santa Monica The San Gabriel Valley Council of Governments et al. vs El Adobe Apts. Inc. et al., Defendants Case No.: No. BC646857
Rosenfeld Deposition, 10-6-2018; Trial 3-7-19

In United States District Court For The District of Colorado Bells et al. Plaintiff vs. The 3M Company et al., Defendants Case: No 1:16-cv-02531-RBJ
Rosenfeld Deposition, 3-15-2018 and 4-3-2018

In The District Court Of Regan County, Texas, 112 th Judicial District Phillip Bales et al., Plaintiff vs. Dow Agrosciences, LLC, et al., Defendants Cause No 1923
Rosenfeld Deposition, 11-17-2017

In The Superior Court of the State of California In And For The County Of Contra Costa Simons et al., Plaintiffs vs. Chevron Corporation, et al., Defendants Cause No C12-01481
Rosenfeld Deposition, 11-20-2017

In The Circuit Court Of The Twentieth Judicial Circuit, St Clair County, Illinois Martha Custer et al., Plaintiff vs. Cerro Flow Products, Inc., Defendants Case No.: No. 0i9-L-2295
Rosenfeld Deposition, 8-23-2017

In The Superior Court of the State of California, For The County of Los Angeles Warrn Gilbert and Penny Gilber, Plaintiff vs. BMW of North America LLC Case No.: LC102019 (c/w BC582154)
Rosenfeld Deposition, 8-16-2017, Trail 8-28-2018

In the Northern District Court of Mississippi, Greenville Division Brenda J. Cooper, et al., Plaintiffs, vs. Meritor Inc., et al., Defendants Case Number: 4:16-cv-52-DMB-JVM
Rosenfeld Deposition: July 2017

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In The Superior Court of the State of Washington, County of Snohomish Michael Davis and Julie Davis et al., Plaintiff vs. Cedar Grove Composting Inc., Defendants Case No.: No. 13-2-03987-5
Rosenfeld Deposition, February 2017
Trial, March 2017

In The Superior Court of the State of California, County of Alameda Charles Spain., Plaintiff vs. Thermo Fisher Scientific, et al., Defendants Case No.: RG14711115
Rosenfeld Deposition, September 2015

In The Iowa District Court In And For Poweshiek County
Russell D. Winburn, et al., Plaintiffs vs. Doug Hoksbergen, et al., Defendants Case No.: LALA002187
Rosenfeld Deposition, August 2015

In The Iowa District Court For Wapello County
Jerry Dovico, et al., Plaintiffs vs. Valley View Sine LLC, et al., Defendants Law No,: LALA105144 - Division A
Rosenfeld Deposition, August 2015

In The Iowa District Court For Wapello County
Doug Pauls, et al.,, et al., Plaintiffs vs. Richard Warren, et al., Defendants Law No,: LALA105144 - Division A
Rosenfeld Deposition, August 2015

In The Circuit Court of Ohio County, West Virginia
Robert Andrews, et al. v. Antero, et al.

Civil Action N0. 14-C-30000
Rosenfeld Deposition, June 2015

In The Third Judicial District County of Dona Ana, New Mexico Betty Gonzalez, et al. Plaintiffs vs. Del Oro Dairy, Del Oro Real Estate LLC, Jerry Settles and Deward DeRuyter, Defendants
Rosenfeld Deposition: July 2015

In The Iowa District Court For Muscatine County
Laurie Freeman et. al. Plaintiffs vs. Grain Processing Corporation, Defendant Case No 4980
Rosenfeld Deposition: May 2015

In the Circuit Court of the 17th Judicial Circuit, in and For Broward County, Florida Walter Hinton, et. al. Plaintiff, vs. City of Fort Lauderdale, Florida, a Municipality, Defendant.

Case Number CACE07030358 (26)
Rosenfeld Deposition: December 2014

In the United States District Court Western District of Oklahoma Tommy McCarty, et al., Plaintiffs, v. Oklahoma City Landfill, LLC d/b/a Southeast Oklahoma City Landfill, et al. Defendants.

Case No. 5:12-cv-01152-C
Rosenfeld Deposition: July 2014

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In the County Court of Dallas County Texas
Lisa Parr et al, Plaintiff, vs. Aruba et al, Defendant.

Case Number cc-11-01650-E
Rosenfeld Deposition: March and September 2013
Rosenfeld Trial: April 2014

In the Court of Common Pleas of Tuscarawas County Ohio
John Michael Abicht, et al., Plaintiffs, vs. Republic Services, Inc., et al., Defendants Case Number: 2008 CT 10 0741 (Cons. w/ 2009 CV 10 0987) Rosenfeld Deposition: October 2012

In the United States District Court of Southern District of Texas Galveston Division Kyle Cannon, Eugene Donovan, Genaro Ramirez, Carol Sassler, and Harvey Walton, each Individually and on behalf of those similarly situated, Plaintiffs, vs. BP Products North America, Inc., Defendant.

Case 3:10-cv-00622
Rosenfeld Deposition: February 2012
Rosenfeld Trial: April 2013

In the Circuit Court of Baltimore County Maryland
Philip E. Cvach, II et al., Plaintiffs vs. Two Farms, Inc. d/b/a Royal Farms, Defendants Case Number: 03-C-12-012487 OT
Rosenfeld Deposition: September 2013

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EXHIBIT C
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Attachment: Public Comments [Revision 1] (6239 : Sunnymead Hotel) 1640 5th St.., Suite 204 Santa
Santa Monica, California 90401
Tel: (949) 887‐9013
Email: [email protected]
Matthew F. Hagemann, P.G., C.Hg., QSD, QSP
Ge
ologic and Hydrogeologic Characterization
Industrial Stormwater Compliance
Investigation and Remediation Strategies
Litigation Support and Testifying Expert
CEQA Review
Education:

M.S. Degree, Geology, California State University Los Angeles, Los Angeles, CA, 1984.

B.A. Degree, Geology, Humboldt State University, Arcata, CA, 1982.

Professional Certifications:

California Professional Geologist
California Certified Hydrogeologist
Qualified SWPPP Developer and Practitioner
Professional Experience:

Matt has 25 years of experience in environmental policy, assessment and remediation. He spent nine years with the U.S. EPA in the RCRA and Superfund programs and served as EPA’s Senior Science Policy Advisor in the Western Regional Office where he identified emerging threats to groundwater from perchlorate and MTBE. While with EPA, Matt also served as a Senior Hydrogeologist in the oversight of the assessment of seven major military facilities undergoing base closure. He led numerous enforcement actions under provisions of the Resource Conservation and Recovery Act (RCRA) while also working with permit holders to improve hydrogeologic characterization and water quality monitoring.

Matt has worked closely with U.S. EPA legal counsel and the technical staff of several states in the application and enforcement of RCRA, Safe Drinking Water Act and Clean Water Act regulations. Matt has trained the technical staff in the States of California, Hawaii, Nevada, Arizona and the Territory of Guam in the conduct of investigations, groundwater fundamentals, and sampling techniques.

Positions Matt has held include:
• Founding Partner, Soil/Water/Air Protection Enterprise (SWAPE) (2003 – present); • Geology
Instructor, Golden West College, 2010 – 2014;
• Senior
Environmental Analyst, Komex H2O Science, Inc. (2000 ‐‐ 2003); F.2.m
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Attachment: Public Comments [Revision 1] (6239 : Sunnymead Hotel) • Executive Director, Orange Coast Watch (2001 – 2004); • Senior Science Policy Advisor and Hydrogeologist, U.S. Environmental Protection Agency (1989– 1998);
• Hydrogeologist, National Park Service, Water Resources Division (1998 – 2000); • Adjunct Faculty Member, San Francisco State University, Department of Geosciences (1993 – 1998);
• Instructor, College of Marin, Department of Science (1990 – 1995); • Geologist, U.S. Forest Service (1986 – 1998); and
• Geologist, Dames & Moore (1984 – 1986).

Senior Regulatory and Litigation Support Analyst:

With SWAPE, Matt’s responsibilities have included:
• Lead analyst and testifying expert in the review of over 100 environmental impact reports since 2003 under CEQA that identify significant issues with regard to hazardous waste, water resources, water quality, air quality, Valley Fever, greenhouse gas emissions, and geologic hazards. Make recommendations for additional mitigation measures to lead agencies at the local and county level to include additional characterization of health risks and implementation of protective measures to reduce worker exposure to hazards from toxins and Valley Fever.
• Stormwater analysis, sampling and best management practice evaluation at industrial facilities. • Manager of a project to provide technical assistance to a community adjacent to a former Naval shipyard under a grant from the U.S. EPA.
• Technical assistance and litigation support for vapor intrusion concerns. • Lead analyst and testifying expert in the review of environmental issues in license applications for large solar power plants before the California Energy Commission. • Manager of a project to evaluate numerous formerly used military sites in the western U.S. • Manager of a comprehensive evaluation of potential sources of perchlorate contamination in Southern California drinking water wells.
• Manager and designated expert for litigation support under provisions of Proposition 65 in the review of releases of gasoline to sources drinking water at major refineries and hundreds of gas stations throughout California.
• Expert witness on two cases involving MTBE litigation. • Expert witness and litigation support on the impact of air toxins and hazards at a school. • Expert witness in litigation at a former plywood plant.

With Komex H2O Science Inc., Matt’s duties included the following:
• Senior author of a report on the extent of perchlorate contamination that was used in testimony by the former U.S. EPA Administrator and General Counsel. • S enior researcher in the development of a comprehensive, electronically interactive chronology of MTBE use, research, and regulation.
• Senior researcher in the development of a comprehensive, electronically interactive chronology of perchlorate use, research, and regulation.
• Senior researcher in a study that estimates nationwide costs for MTBE remediation and drinking water treatment, results of which were published in newspapers nationwide and in testimony against provisions of an energy bill that would limit liability for oil companies. • Research to support litigation to restore drinking water supplies that have been contaminated by MTBE in California and New York.
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Executive Director:

As Executive Director with Orange Coast Watch, Matt led efforts to restore water quality at Orange County beaches from multiple sources of contamination including urban runoff and the discharge of wastewater. In reporting to a Board of Directors that included representatives from leading Orange County universities and businesses, Matt prepared issue papers in the areas of treatment and disinfection of wastewater and control of the discharge of grease to sewer systems. Matt actively participated in the development of countywide water quality permits for the control of urban runoff and permits for the discharge of wastewater. Matt worked with other nonprofits to protect and restore water quality, including Surfrider, Natural Resources Defense Council and Orange County CoastKeeper as well as with business institutions including the Orange County Business Council.

Hydrogeology:

As a Senior Hydrogeologist with the U.S. Environmental Protection Agency, Matt led investigations to characterize and cleanup closing military bases, including Mare Island Naval Shipyard, Hunters Point Naval Shipyard, Treasure Island Naval Station, Alameda Naval Station, Moffett Field, Mather Army Airfield, and Sacramento Army Depot. Specific activities were as follows:
• Led efforts to model groundwater flow and contaminant transport, ensured adequacy of monitoring networks, and assessed cleanup alternatives for contaminated sediment, soil, and groundwater.
• Initiated a regional program for evaluation of groundwater sampling practices and laboratory analysis at military bases.
• Identified emerging issues, wrote technical guidance, and assisted in policy and regulation development through work on four national U.S. EPA workgroups, including the Superfund Groundwater Technical Forum and the Federal Facilities Forum.

At the request of the State of Hawaii, Matt developed a methodology to determine the vulnerability of groundwater to contamination on the islands of Maui and Oahu. He used analytical models and a GIS to show zones of vulnerability, and the results were adopted and published by the State of Hawaii and County of Maui.

As a hydrogeologist with the EPA Groundwater Protection Section, Matt worked with provisions of the Safe Drinking Water Act and NEPA to prevent drinking water contamination. Specific activities included the following:
• Received an EPA Bronze Medal for his contribution to the development of national guidance for the protection of drinking water.
• M anaged the Sole Source Aquifer Program and protected the drinking water of two communities through designation under the Safe Drinking Water Act. He prepared geologic reports, conducted public hearings, and responded to public comments from residents who were very concerned about the impact of designation.
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Attachment: Public Comments [Revision 1] (6239 : Sunnymead Hotel) • Reviewed a number of Environmental Impact Statements for planned major developments, including large hazardous and solid waste disposal facilities, mine reclamation, and water transfer.

Matt served as a hydrogeologist with the RCRA Hazardous Waste program. Duties were as follows:
• Supervised the hydrogeologic investigation of hazardous waste sites to determine compliance with Subtitle C requirements.
• Reviewed and wrote ʺpart Bʺ permits for the disposal of hazardous waste. • Conducted RCRA Corrective Action investigations of waste sites and led inspections that formed the basis for significant enforcement actions that were developed in close coordination with U.S.

EPA legal counsel.
• Wrote contract specifications and supervised contractor’s investigations of waste sites.

With the National Park Service, Matt directed service‐wide investigations of contaminant sources to prevent degradation of water quality, including the following tasks:
• Applied pertinent laws and regulations including CERCLA, RCRA, NEPA, NRDA, and the Clean Water Act to control military, mining, and landfill contaminants. • Conducted watershed‐scale investigations of contaminants at parks, including Yellowstone and Olympic National Park.
• Identified high‐levels of perchlorate in soil adjacent to a national park in New Mexico and advised park superintendent on appropriate response actions under CERCLA. • Served as a Park Service representative on the Interagency Perchlorate Steering Committee, a national workgroup.
• Developed a program to conduct environmental compliance audits of all National Parks while serving on a national workgroup.
• Co‐authored two papers on the potential for water contamination from the operation of personal watercraft and snowmobiles, these papers serving as the basis for the development of nation‐ wide policy on the use of these vehicles in National Parks. • C ontributed to the Federal Multi‐Agency Source Water Agreement under the Clean Water Action Plan.

Policy:

Served senior management as the Senior Science Policy Advisor with the U.S. Environmental Protection Agency, Region 9. Activities included the following:
• Advised the Regional Administrator and senior management on emerging issues such as the potential for the gasoline additive MTBE and ammonium perchlorate to contaminate drinking water supplies.
• Shaped EPA’s national response to these threats by serving on workgroups and by contributing to guidance, including the Office of Research and Development publication, Oxygenates in Water: Critical Information and Research Needs.
• Improved the technical training of EPAʹs scientific and engineering staff. • Earned an EPA Bronze Medal for representing the region’s 300 scientists and engineers in negotiations with the Administrator and senior management to better integrate scientific principles into the policy‐making process.
• Established national protocol for the peer review of scientific documents. 5 F.2.m
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With the U.S. Forest Service, Matt led investigations to determine hillslope stability of areas proposed for timber harvest in the central Oregon Coast Range. Specific activities were as follows:
• Mapped geology in the field, and used aerial photographic interpretation and mathematical models to determine slope stability.
• Coordinated his research with community members who were concerned with natural resource protection.
• Characterized the geology of an aquifer that serves as the sole source of drinking water for the city of Medford, Oregon.

As a consultant with Dames and Moore, Matt led geologic investigations of two contaminated sites (later listed on the Superfund NPL) in the Portland, Oregon, area and a large hazardous waste site in eastern Oregon. Duties included the following:
• Supervised year‐long effort for soil and groundwater sampling. • Conducted aquifer tests.
• Investigated active faults beneath sites proposed for hazardous waste disposal.

Teaching:

From 1990 to 1998, Matt taught at least one course per semester at the community college and university levels:
• At San Francisco State University, held an adjunct faculty position and taught courses in environmental geology, oceanography (lab and lecture), hydrogeology, and groundwater contamination.
• Served as a committee member for graduate and undergraduate students. • Taught courses in environmental geology and oceanography at the College of Marin.

Matt taught physical geology (lecture and lab and introductory geology at Golden West College in Huntington Beach, California from 2010 to 2014.

Invited Testimony, Reports, Papers and Presentations:

Hagemann, M.F., 2008. Disclosure of Hazardous Waste Issues under CEQA. Presentation to the Public Environmental Law Conference, Eugene, Oregon.

Hagemann, M.F., 2008. Disclosure of Hazardous Waste Issues under CEQA. Invited presentation to U.S.

EPA Region 9, San Francisco, California.

Hagemann, M.F., 2005. Use of Electronic Databases in Environmental Regulation, Policy Making and Public Participation. Brownfields 2005, Denver, Coloradao.

Hagemann, M.F., 2004. Perchlorate Contamination of the Colorado River and Impacts to Drinking Water in Nevada and the Southwestern U.S. Presentation to a meeting of the American Groundwater Trust, Las Vegas, NV (served on conference organizing committee).

Hagemann, M.F., 2004. Invited testimony to a California Senate committee hearing on air toxins at schools in Southern California, Los Angeles.
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Brown, A., Farrow, J., Gray, A. and Hagemann, M., 2004. An Estimate of Costs to Address MTBE Releases from Underground Storage Tanks and the Resulting Impact to Drinking Water Wells.

Presentation to the Ground Water and Environmental Law Conference, National Groundwater Association.

Hagemann, M.F., 2004. Perchlorate Contamination of the Colorado River and Impacts to Drinking Water in Arizona and the Southwestern U.S. Presentation to a meeting of the American Groundwater Trust, Phoenix, AZ (served on conference organizing committee).

Hagemann, M.F., 2003. Perchlorate Contamination of the Colorado River and Impacts to Drinking Water in the Southwestern U.S. Invited presentation to a special committee meeting of the National Academy of Sciences, Irvine, CA.

Hagemann, M.F., 2003. Perchlorate Contamination of the Colorado River. Invited presentation to a tribal EPA meeting, Pechanga, CA.

Hagemann, M.F., 2003. Perchlorate Contamination of the Colorado River. Invited presentation to a meeting of tribal repesentatives, Parker, AZ.

Hagemann, M.F., 2003. Impact of Perchlorate on the Colorado River and Associated Drinking Water Supplies. Invited presentation to the Inter‐Tribal Meeting, Torres Martinez Tribe.

Hagemann, M.F., 2003. The Emergence of Perchlorate as a Widespread Drinking Water Contaminant.

Invited presentation to the U.S. EPA Region 9.

Hagemann, M.F., 2003. A Deductive Approach to the Assessment of Perchlorate Contamination. Invited presentation to the California Assembly Natural Resources Committee.

Hagemann, M.F., 2003. Perchlorate: A Cold War Legacy in Drinking Water. Presentation to a meeting of the National Groundwater Association.

Hagemann, M.F., 2002. From Tank to Tap: A Chronology of MTBE in Groundwater. Presentation to a meeting of the National Groundwater Association.

Hagemann, M.F., 2002. A Chronology of MTBE in Groundwater and an Estimate of Costs to Address Impacts to Groundwater. Presentation to the annual meeting of the Society of Environmental Journalists.

Hagemann, M.F., 2002. An Estimate of the Cost to Address MTBE Contamination in Groundwater (and Who Will Pay). Presentation to a meeting of the National Groundwater Association.

Hagemann, M.F., 2002. An Estimate of Costs to Address MTBE Releases from Underground Storage Tanks and the Resulting Impact to Drinking Water Wells. Presentation to a meeting of the U.S. EPA and State Underground Storage Tank Program managers.

Hagemann, M.F., 2001. From Tank to Tap: A Chronology of MTBE in Groundwater. Unpublished report.
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Hagemann, M.F ., 2001. Estimated Cleanup Cost for MTBE in Groundwater Used as Drinking Water.

Unpublished report.

Hagemann, M.F., 2001. Estimated Costs to Address MTBE Releases from Leaking Underground Storage Tanks. Unpublished report.

Hagemann, M.F., and VanMouwerik, M., 1999. Potential Water Quality Concerns Related to Snowmobile Usage. Water Resources Division, National Park Service, Technical Report.

VanMouwerik, M. and Hagemann, M.F. 1999, Water Quality Concerns Related to Personal Watercraft Usage. Water Resources Division, National Park Service, Technical Report.

Hagemann, M.F ., 1999, Is Dilution the Solution to Pollution in National Parks? The George Wright Society Biannual Meeting, Asheville, North Carolina.

Hagemann, M.F., 1997, The Potential for MTBE to Contaminate Groundwater. U.S. EPA Superfund Groundwater Technical Forum Annual Meeting, Las Vegas, Nevada.

Hagemann, M.F., and Gill, M., 1996, Impediments to Intrinsic Remediation, Moffett Field Naval Air Station, Conference on Intrinsic Remediation of Chlorinated Hydrocarbons, Salt Lake City.

Hagemann, M.F., Fukunaga, G.L., 1996, The Vulnerability of Groundwater to Anthropogenic Contaminants on the Island of Maui, Hawaii. Hawaii Water Works Association Annual Meeting, Maui, October 1996.

Hagemann, M. F., Fukanaga, G. L., 1996, Ranking Groundwater Vulnerability in Central Oahu, Hawaii. Proceedings, Geographic Information Systems in Environmental Resources Management, Air and Waste Management Association Publication VIP‐61.

Hagemann, M.F., 1994. Groundwater Characterization and Cleanup a t Closing Military Bases in California. Proceedings, California Groundwater Resources Association Meeting.

Hagemann, M. F. and Sabol, M.A., 1993. Role of the U.S. EPA in the High Plains States Groundwater Recharge Demonstration Program. Proceedings, Sixth Biennial Symposium on the Artificial Recharge of Groundwater.

Hagemann, M.F., 1993. U.S. EPA Policy on the Technical Impracticability of the Cleanup of DNAPL‐ contaminated Groundwater. California Groundwater Resources Association Meeting. 8 F.2.m
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Other Experience:

Selected as subject matter expert for the California Professional Geologist licensing examination, 2009‐ 2011.
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Report to City Council

ID#6222 Page 1
TO: Mayor and City Council
Mayor and City Council Acting in its Capacity as
President and Members of the Board of Directors of the
Moreno Valley Community Services District (CSD)
Mayor and City Council Acting in its Capacity as
Chairman and Commissioners o f the Moreno Valley
Housing Authority (HA)
Mayor and City Council Acting in its Capacity as Members of the Moreno Valley Successor Agency (SA)
Mayor and City Council Moreno Valley Community
Foundation (MVCF)

FROM: Brian Mohan, Assistant City Manager
Mike Lee, City Manager

AGENDA DATE: May 2, 2023

TITLE: ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25
OPERATING BUDGET (RESO. NOS 2023 -XX, CSD 2023 -
XX, HA 2023-XX, SA 2023-XX, MVCF 2023-XX)

RECOMMENDED ACTION
Recommendations: That the City Council:

1. Conduct a Public Hearing to Approve and Adopt Resolution No. 2023 -XX, approving the Budget for the City of Moreno Valley for FY 2023/24 – 2024/25; and

2. Authorize the Chief Financial Officer to prepare/finalize the Adopted Budget Book, including the imp act of the Capital Improvement Plan (CIP) once adopted by Council for the purpose of completing the Government Financial Officers Association and California Society of Municipal Finance Officers award program requirements and final distribution.

Recommendations: That the CSD:

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1. Conduct a Public Hearing to Approve and Adopt Resolution No. CSD 2023 -XX, approving the Budget for the Moreno Valley Community Services District for FY 2023/24 – 2024/25; and

2. Authorize the Chief Financial Officer to prepare/fi nalize the Adopted Budget Book, including the impact of the Capital Improvement Plan (CIP) once adopted by CSD for the purpose of completing the Government Financial Officers Association and California Society of Municipal Finance Officers award program requirements and final distribution.

Recommendation: That the Housing Authority:

1. Conduct a Public Hearing to Approve and Adopt Resolution No. HA 2023 -XX, approving the Budget for the Moreno Valley Housing Authority for FY 2023/24 – 2024/25; and

2. Authorize the Chief Financial Officer to prepare/finalize the Adopted Budget Book, including the impact of the Capital Improvement Plan (CIP) once adopted by HA for the purpose of completing the Government Financial Officers Association and California Society of Municipal Finance Officers award program requirements and final distribution.

Recommendation: That the Successor Agency:

1. Conduct a Public Hearing to Approve and Adopt Resolution No. SA 2023 -XX, approving the Budget for the Successor Agency to the Co mmunity Redevelopment Agency of the City of Moreno Valley for FY 2023/24 – 2024/25; and

2. Authorize the Chief Financial Officer to prepare/finalize the Adopted Budget Book, including the impact of the Capital Improvement Plan (CIP) once adopted by SA for the purpose of completing the Government Financial Officers Association and California Society of Municipal Finance Officers award program requirements and final distribution.

Recommendation: That the Moreno Valley Community Foundation:

1. Conduct a Public Hearing to Approve and Adopt Resolution No. MVCF 2023 -XX, approving the Budget for the Successor Agency to the Community Redevelopment Agency of the City of Moreno Valley for FY 2023/24 – 2024/25; and

2. Authorize the Chief Financial Officer to prepare/ finalize the Adopted Budget Book, including the impact of the Capital Improvement Plan (CIP) once adopted by MVCF for the purpose of completing the Government Financial Officers Association and California Society of Municipal Finance Officers award program requirements and final distribution.

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SUMMARY

This report recommends that the Council convene a Public Hearing and consider staff recommendations to approve the proposed rollover budget for the City of Moreno Valley for Fiscal Years 2023/24 – 2024/25. The budget was developed based on the City’s “Momentum MoVal” strategic plan and continues to rollover the previously Council approved investments/commitments in the six strategic priorities that encompass the strategic plan. It also includes additional i nvestments in these priorities while still achieving the primary goal of a structurally balanced General Fund budget.

This item was presented to the Finance Subcommittee on April 25, 2023 for review and discussion.

DISCUSSION
The proposed budget serves as the foundation of the City’s financial planning which highlights the City’s dedication to sound fiscal stewardship while delivering service levels in keeping the City Council’s priorities established in Momentum MoVal, the City Council’s strategic vision for Moreno Valley. This Strategic Plan aligns the City’s resources and creative energy toward meeting objectives identified by community stakeholders and approved by its elected leaders. The proposed two -year budget was developed to continue addressing th e priorities identified in Momentum MoVal while maintaining a balanced budget without the use of General Fund reserves, despite State takeaways and increased County costs. This represents twelve straight years of structurally balanced budgets and adhering to the City Council’s directive to live within our means, while providing strategic reinvestments into our community to maintain the quality of life. The City has been able to continue to provide a balanced budget while maintaining services through stron g institutional framework, very strong management, strong financial policies and practices, and very strong budgetary flexibility.

Moreno Valley’s fiscal position remains strong; however, moderating revenues are projected to be outpaced by increasing operational costs. As the City continues to grow in population, the infrastructure and operations continue to expand to meet the City needs of the community. The City’s tradition of sound fiscal management has allowed us to manage through tough times and prov ides us with a strong foundation. This coming year we face a turning point as we focus on strategies to keep us on firm fiscal footing and prepare to lay the groundwork for a sustainable fiscal future.

Moreno Valley prides itself on being a safe, well -maintained community where we can live, do business, or raise a family. Recent state and national changes mean our City must continue to work to maintain our financial stability and community quality of life, no matter what happens with state and federal pol icies that potentially affect the funding Moreno Valley and other California cities receive. However, the continued State takeaways and cost increases at the County level are beginning to impact the City’s ability to provide the services and programs at th e levels our residents expect and deserve.

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The City prides itself in being responsive, as well as responsible, stewards of the taxpayer dollar. In past years, the City conducted a series of community surveys, which asked the public about a range of issues, including satisfaction with some of the services we provide and issues of concern to the public. Many of the public’s past responses were utilized to create the City’s strategic priorities and commitments. Some of the priorities identified by the community in those surveys included:

• Public Safety
• Pavement & Roads
• Maintaining safe and clean streets and parks
• Youth programs (e.g. Afterschool programs, sports programs, libraries) • Addressing Homelessness
In preparation for this budget cycle, the city has uti lized prior feedback and again asked the community to provide their input on service priorities. Additionally, the City has provided an interactive budget presentation for the public utilizing Balancing Act, through an online budget simulation tool. Prepar ation of the budget this year required careful consideration and a balancing of the community’s survey results and community feedback during the budget process along with the City’s strategic priorities and commitments. Each department evaluated efficiencies and reviewed costs to ensure its budget aligns with City Council’s strategic priorities and goals. The result is a budget that allocates existing resources and includes additions to funding only where necessary to maintain service levels in a responsible manner.

As a result of moderating revenue growth and increasing demand for City services, coupled with County cost increases, preparation of this budget required careful consideration and a balancing of the City’s strategic priorities and commitments.

Despite rising costs, the Budget fully funds anticipated expenditures without reducing core service levels this budget cycle. The Budget allows the City to continue to provide the community with the service it expects. Anticipating and knowing where our challenges lie is critical in being able to address them, and we must, in future planning, come to agreement on a long -term budgetary solution to address State takeaways and County increases. However, the FY 2023/24 – 2024/25 General Fund Budget is balanced and comprised of revenues and transfers in of $152.8 million and expenditures and transfers out of $152.8 million and revenues and transfers in of $155.2 million and expenditures and transfers out of $155.2 million as shown below.

FY 2023/24 Proposed FY2024/25 Proposed
Budget Budget

Revenues $ 152,834,043 $ 155,190,489 Expenses 152,830,827 155,185,813

Variance $ 3,216 $ 4,676

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Budget Highlights
In addition to maintaining our budgetary discipline, FY 2023/24 - 2024/25 budget advances the key initiatives in “Momentum MoVal” and continues the City’s operations and strategic goals identified below:

Public Safety
• Add eight sworn police officers (four (4) each FY) bringing the total sworn officers to 174, which is still below the number of sworn officers in 2010, which was 186.

The unmandated national officer to resident ratio s tandard is 1 officer to every 1,000 residents, which means Moreno Valley should be at 209 officers. With the additional investments our new officer to resident ratio will be 83.3% • Add an additional Fire Medic Squad Team since 76.5% of calls for service are medical emergencies, non -fire related calls (Vehicle and six (6) additional personnel)
• Maintain the additional investment in Public Safety (Council approved 05/2022) o Twelve (12) Officers added incrementally over the course of FY 2022/23 – FY 2024/25 (Four (4) Patrol Officers added each FY)
o One (1) Office Assistant III
• Maintain the additional investment in Public Safety (Council approved 02/2022) o Fire Medic Squad Team (Vehicle and six (6) additional personnel) o Police Motors & Officers (3)
o Police Clinical Behavioral Assessment Team (1)
o Community Enhancement Program expansion (1)
o Park Ranger Program Expansion
• Maintain the number of fire engines in service
• Maintain citywide camera system
• Drone Program expansion
• Provide additional public safety services funded through commercial cannabis activities
Infrastructure
• Over $65.4 million programed over the next two years to fund and maintain infrastructure
• Approximately $5.0 million allocated toward annual pavement rehabilitation • Additional $5.6 million from capital p roject fund investment in pavement rehabilitation each year of this two-year budget
• Capital Improvement Projects (CIP) – over $97.8 million of improvements including estimated project carryover (presented to Council for adoption in June 2023)
• Complete Pavement Rehabilitation Program (10 years of Design/Repavement) F.3
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• Complete Fleet replacement purchases
• Maintain existing facilities
Quality of Life
• Maintain the additional investment in Beautification & Quality of Life (Council approved 02/2022)
o Public Works Maintenance Team Expansion (11)
o Park Maintenance Team Expansion (9)
• Beautify MoVal program
• CLiC – Community Learning & Internet Connectivity
o Expand our WiFi Garden locations
• Expand Homeless to Work & Homeless Assistance programs • Continue MoVal Emergency Shelter/Rapid Rehousing program • Continued Landscape, Lighting and Maintenance support • Laserfiche software upgrade for public records (Approved prior FY) • Hire MoVal programs
• Critical home repair and clean up through CDBG funding • Continue utilizing the Amphitheatre for concerts and events Youth Programs
• 500 programs provided annually and advertised in the Soaring Guides • Maintenance of 675.77 acres of parkland and trails
• Mayor’s apprentice program (MAPPED)
• Summer at City Hall - Val Verde USD
• ASTERISK internship program – Moreno Valley USD
• Promise Initiative - Moreno Valley College
• $0.9 million for Crossing Guards
• $9.3 million ASES Grant program (serves more than 4,000 students daily at 43 elementary and middle school sites)
• $0.9 million Child Care program (year -round licensed childcare serving 142 children at five elementary school sites)
• Portions of Community Development Block Grants focused on youth services Library
• Pursue design phase of main library renovation (ADA improvements) • Increase broadband connections t o better serve customers (WiFi and mobile hotspots)
• Provide access to emerging technologies at the libraries (STEAM -based literacy, career advancement, and personal enrichment)
Economic Development
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• Maintain City’s Economic Development Team efforts to attra ct, retain and grow businesses
• Continued marketing and outreach efforts
• Funding to the Business & Employment Resource Center (BERC), which is designated as an America’s Job Center of California
• Economic and Community Development staff support
Transparency and Public Outreach
This review of the proposed budget provides a public process to discuss the City’s proposed budget with the City Council and public to make the process as transparent as possible. The review of the budget as part of this initial adopti on, subsequent amendments, and periodic reviews provides an ongoing public process to monitor expenditures and revenues throughout the fiscal years.

As part of the budget adoption process, the City Council has requested a series of discussions related to the proposed budget long -term financial issues impacting the City. These discussions occurred through various City Council meetings and study sessions, with the intent to review and discuss details and related impacts. Information presented on these top ics was posted on the City’s web site as part of the posted Agenda Packets. The following provides a summary of some of the budget programs, concepts and activities which have occurred to date:

ALTERNATIVES

1. Approve Recommended Actions as set forth in this staff repor t, including the approval of the Proposed Budget for FY 2023/24 – 2024/25. The approval of the F.3
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budget will allow for the estimated revenues and appropriations to be established as set forth in the Proposed Budget plan. Staff recommends this alternative.

2. Provide staff with further direction.

FISCAL IMPACT
The FY 2023/24 – 2024/25 Budget provides the funding and expenditure plan for all operating funds. As such, it serves as the City’s financial plan for the upcoming two fiscal years. The City Counc il will be kept apprised of the City’s financial condition through Quarterly Budget Reviews. This practice has been utilized in the past and will be continued during this two -year funding cycle to ensure that the City Council is apprised of the revenue an d expense progress compared to the budget. Any unexpected changes in revenues or expenditures will be analyzed and addressed quickly to maintain the integrity of the budget.

NOTIFICATION
Publication of the agenda. In addition, the proposed budget prog rams and concepts were presented in Study Sessions, Finance Subcommittee and Public Hearing meetings. A notice was published on April 24, 2023, in the Press Enterprise, noticing the date of the Public Hearing.

PREPARATION OF STAFF REPORT

Prepared By: Department Head Approval:

Stephanie Cuff Brian Mohan
Senior Management Analyst Assistant City Manager/CFO/City Treasurer

Concurred By: Approved by:

Launa Jimenez Mike Lee
Financial Resources Division Manager City Manager

CITY COUNCIL GOALS
Advocacy. Develop cooperative intergovernmental relationships and be a forceful advocate of City policies, objectives, and goals to appropriate external governments, agencies and corporations.

Revenue Diversification and Preservation. Develop a variety of City revenue sources and policies to create a stable revenue base and fiscal policies to support essential City services, regardless of economic climate.

Public Safety. Provide a safe and secure environment for people and property in the community, control the number and severity of fire and hazardous material incidents, and provide protection for citizens who live, work and visit the City of Moreno Valley.

Public Facilities and Capital Projects . Ensure that needed public facilities, roadway improvements, and other infrastructure improvements are constructed and maintained.

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Positive Environment. Create a positive environment for the development of Moreno Valley's future.

Community Image, Neighborhood Pride and Cleanliness . Promote a sense of community pride and foster an excellent image about our City by developing and executing programs which will result in quality development, enhanced neighborhood preservation efforts, including home rehabilitation and neighborhood restoration.

CITY COUNCIL STRATEGIC PRIORITIES

1. Economic Development

2. Public Safety

3. Library

4. Infrastructure

5. Beautification, Community Engagement, and Quality of Life

6. Youth Programs

ATTACHMENTS
To view large attachments, please click your “bookmarks” on the left hand side of this document for the necessary attachment.

1. 2.1 - City Resolution 2023-XX

2. 2.2 - CSD Resolution 2023-XX

3. 2.3 - HA Resolution 2023-XX

4. 2.4 - SA Resolution 2023-XX

5. 2.5 - MVCF Resolution 2023-XX

APPROVALS

Budget Officer Approval ✓ Approved . 4/27/23 1:38 PM City Attorney Approval ✓ Approved .

City Manager Approval ✓ Approved . 4/27/23 1:42 PM F.3
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1 Resolution No. 2023-XX
Date Adopted: May 2, 2023
RESOLUTION NO. 2023-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

MORENO VALLEY, CALIFORNIA, ADOPTING THE
BUDGET FOR FISCAL YEARS 2023/24 – 2024/25

WHEREAS, the City Manager has heretofore submitted to the City Council a Proposed Budget for the City for Fiscal Years 2023/24 – 2024/25, a copy of which, as may have been amended by the City Council, is on file in the Office of the City Clerk and is available for public inspection; and
WHEREAS, the said Proposed Budget contains estimates of the services , activities and projects comprising the budget, and contains expenditure requirements and the resources available to the City; and
WHEREAS, the said Proposed Budget contains the estimates of uses of fund balance as required to stabilize the delivery of Ci ty services during periods of operational deficits; and
WHEREAS, the City Council has made such revisions to the Proposed Budget as so desired; and
WHEREAS, the Proposed Budget, as herein approved, will enable the City Council to make adequate financial pl ans and will ensure that City officers can administer their respective functions in accordance with such plans; and WHEREAS, the City Council approves appropriations at the fund level, the City Manager may transfer appropriations, between departments and within their respective funds, as long as those appropriations do not exceed their fund total unless approved by Council; and
WHEREAS, the City Manager may authorize submittal of grant applications and is also auth orized to accept grant awards on behalf of the City as further described in the Grants Administrative Procedure; and
WHEREAS, it is the intent to ensure that maximum efficiency and savings are realized in the procurement of the annual technology m aintenance agreements, the City Manager is authorized to approve such agreements as long as budget was previously appropriated by the City Council and approved by the City Attorney; and WHEREAS, it is the intent to ensure that maximum efficiency and savings are realized in the procurement of the annual leg al services agreements, the City Manager is authorized to approve such agreements as long as budget was previously appropriated by the City Council and approved by the City Attorney; and WHEREAS, it is the intent to ensure that maximum efficiency and savi ngs are F.3.a
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- 2 Resolution No. 2023-XX
Date Adopted: May 2, 2023
realized in the procurement of the Moreno Valley Utility purchase power agreement s less than five years, the City Manager is authorized to approve such agreements as long as budget was previously ap propriated by the City Council and approved by the City Attorney; and
WHEREAS, the City may not hire in excess of the approved number of positions as indicated by the budget detail without the approval of the City Council; and WHEREAS, the Capital Improvement Plan (CIP) will be presented to City Council for adoption prior to June 30, 202 3, the Chief Financial Officer shall be authorized to consolidate the approved CIP with the approved and adopted Budget and make minor adjustments in order to finalize the a dopted budget book for the purpose of completing the Government Finance Officers Association and California Society of Municipal Finance Officers award program requirements and final public distribution; and WHEREAS, for certain contract s, agreements and commitments which have been previously approved by the City Council for appropriation in previous fiscal years, the City Manager shall be authorized to extend the termination and expiration dates of any such the contracts, agreements and commitments as long as there is no change to the dollar amount of the original Council approval, and WHEREAS, certain ongoing maintenance and admi nistrative services contracts, programs and commitments have been previously approved by the City Council for appropriation in fiscal year 2022/23 and current adoption of fiscal year 2023/24, the Chief Financial Officer shall be authorized to carry over such appropriation budgets for these items as approved by the City Manager; and
WHEREAS, certain capital projects, programs and commi tments have been previously approved by the Ci ty Council for appropriation in fiscal year 2022/23 and current adoption of fiscal year 2023/24, the Chief Financial Officer shall be authorized to carry over such appropriation budgets for these items as approved by the City Manager.

NOW, THEREFORE, THE CI TY COUNCIL OF THE CITY OF MORENO VALLEY, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:

1. The Proposed Budget , as Exhibit A to this Resolution and as on file in the Office of the City Clerk is hereby approved and adopted as the Budget of the City of Moreno Valley for the Fiscal Years 2023/24 – 2024/25.

2. The Fund Balance and Financial Reserv es Policy, as Exhibit B to this Resolution is hereby approved and adopted.

3. The Budget Appropriation Adjustments Administrative Pr ocedure, as Exhibit C to this Resolution is hereby approved and adopted.

4. The Grants Administrative Procedure , as Exhibit D to this Resolution is hereby approved and adopted.

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- 3 Resolution No. 2023-XX
Date Adopted: May 2, 2023

5. The City Position Summary, as Ex hibit E to this Resolution is hereby approved and adopted.

6. The Career Positions Salary Schedule, as Ex hibit F to this Resolution is hereby approved and adopted.

7. The Executive Team Salary Scale, as Exhibit G to this Resolution is hereby approved and adopted.

8. The amounts of proposed expen ditures, which include the uses of fund balance specified in the a pproved budget, are hereby appropriated for the various budget programs and units for said fiscal years.

9. Pursuant to Section 53901 of the California G overnment Code, by not later than August 30, 2023, the City Clerk shall file a copy of this Resolution wit h the Auditor/Controller of the County of Riverside.

10. Within fifteen (15) days after the adoption of this Resolution, the City Clerk shall ce rtify to th e adoption hereof and, as so certified, cause a copy t o be posted in at least three (3) public places within the City.

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- 4 Resolution No. 2023-XX
Date Adopted: May 2, 2023
APPROVED AND ADOPTED this 2nd day of May, 2023.

___________________________
Mayor of the City of Moreno Valley

ATTEST:

____________________________
City Clerk

APPROVED AS TO FORM:

____________________________
City Attorney

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- 5 Resolution No. 2023-XX
Date Adopted: May 2, 2023

RESOLUTION JURAT

STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.

CITY OF MORENO VALLEY )

I, Jane Halstead, City Clerk of the City of Moreno V alley, California, do hereby certify that Resolution No. 20 23-XX was duly and regularly adopted by the City Council of the City of Moreno Valley at a regular meeting thereof held on the 2nd day of May, 2023 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

(Council Members, Mayor Pro Tem and Mayor)

___________________________________

CITY CLERK

(SEAL)

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Introduction
Proposed Budget
Draft

EXHIBIT A
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- User’s Guide to the Budget
A local government budget is a plan to match existing resources with the needs of the community. The functions of local government stem from three levels of policy direction:
federal, state and local. Within this intergovernmental system, local government is the workhorse of domestic policy. Local government has the responsibility to provide basic public services such as maintaining streets and roadways, providing traffic management systems, maintaining parks, providing community services, and providing public safety.

Local government must also fulfill certain state and federal policy objectives such as transportation and environmental protection while implementing the expectations and values of its citizens. For local governments, the primary tool used to coordinate these requirements is the budget. The City of Moreno Valley’s Budget provides the residents with a plan for matching available resources to the services, goals and objectives of the City’s Strategic Plan, known as “Momentum MoVal” , which was adopted August 2016.

This plan will continue to be the foundation of the budget until it is completed.

The below guide is designed to assist readers in understanding the information provided in the FYs 2023/24 – 2024/25 Budget, as well as how the document is organized. The budget document includes 1 5 chapters. The explanations below provide additional details for each of the sections.

1. Introduction
Provides a description of the City’s budget development process, citywide organization chart, key contacts throughout the City, and budget awards (California Society of Municipal Finance Officers Excellence in Budgeting Award and Government Finance Officers Association Distinguished Budget Presentation Award).

2. City Manager’s Budget Message
Overview of the budget including a summary of critical issues, City Council directed core services, and basic operations and strategic goals for the FYs 2023/24 – 2024/25 budget.

3. Revenue and Resource Estimates
General Fund revenue overview, description of revenue assumptions and methodology used to develop revenue estimates, revenue summary by category, and historical trends.

4. Personnel and Staffing
Overview of City’s vision, mission, customer care standards and summary of funded personnel and staffing changes, as well as a list of full-time personnel by classification.

Proposed Budget
Draft

EXHIBIT A
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023-

5. Budget Summary
Overview of Department operations, including citywide revenues and expenditures for all funds, as well as fund balance projections.

6. Departmental Chapters
Presents summary information on the City’s operating departments:

• City Council
• City Manager
• City Attorney
• City Clerk
• Community Development
• Economic Development
• Financial and Management Services
• Fire
• Human Resources
• Parks and Community Services
• Police
• Public Works
• Non-Departmental
Department-wide summary information includes organizational charts, as well as a summary of staffing, revenues and expenditures.

7. General Fund
Overview of the City’s General Fund, including fund descriptions, revenues and expenditures.

8. Special Funds
Overview of each of the City’s Special Funds, including fund descriptions, revenues and expenditures.

Special Funds are classified into one of eight categories:

• Community Services District
• Successor Agency
• Housing Authority
• Special Revenue Funds
• Capital Projects Funds
• Enterprise Fund
• Internal Service Funds
• Debt Service Funds
Proposed Budget
Draft

EXHIBIT A
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023-

9. Capital Improvement Program
Overview of the City’s Capital Improvement Program (CIP), including propos ed revenues and expenditures.

10. Long Range Business Projections
Provides General Fund projections beyond the budget year’s proposed revenues and expenditures.

11. Momentum MoVal
Describes City Council’s priorities established in the Momentum MoVal Strategic Plan, adopted August 16, 2016, serve as the foundation for the City’s budget to ensure the priorities established in the plan are met.

12. Financial Policies
Describes the City’s financial objectives and outlines the City’s financial management policies that guide the development and administration of the annual operating and capital budgets.

13. General Information and City Profile
Provides historical, demographic and statistical information on the City of Moreno Valley, including information on the City’s population, educational facilities, and listing of the top property taxpayers, sales tax producers and employers in the City.

14. Glossary
Listing of acronyms and terms used throughout the budget document.

15. Appendices
Provides the City Council Resolutions for the adoption of the budget, CIP and appropriations (GANN) limit.

Budget Process Summary
The City of Moreno Valley operates on a fiscal year basis, starting July 1 and ending June 30. The budget is prepared by the Financial and Management Services Department under the supervision of the City Manager. The proposed budget is transmitted to the City Council in May for review, public input, deliberation and adoption prior to the beginning of each new fiscal year (July 1).

The budget process for the City of Moreno Valley generally begins in December each year with a kick -off meeting. The City Manager outlines the goals and directives for the development of the upcoming budget. Budget parameters are provided to the Proposed Budget
Draft

EXHIBIT A
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- departments based on a preliminary revenue forecast and current economic conditions. The Financial & Management Services Department distributes the budget calendar, instructions, forms, and budget worksheets to the departments. The Financial & Management Services Department, along with the Public Works Department, coordinates the equipment and vehicle replacement requests. Public Works coordinates the capital improvement project requests.

After the departments have input their budget requests, the Financial & Management Services Department reviews, analyzes, compiles the data, and calculates the total expense budget requested, as well as refining revenue estimates for the upcoming fiscal year. Th e Budget Review Committee then holds budget meetings to review departmental submittals. Subsequently, the City Manager provides direction to finalize the proposed budget and the Financial & Management Services Department prepares the proposed budget docum ent reflecting the City Manager’s direction. The City Manager submits the proposed budget to City Council and a public hearing is held.

The Council conducts budget study sessions and/or budget deliberations. City Council then adopts the budget prior to the beginning of the fiscal year.

The f
ollowing provides a summary of the budget process:

December: Internal City Budget Process Began
January: Budget Kickoff
Online Balancing Act (Budget Simulation Tool)
February: Homeless Programs Presentation (Study Session) March: Citywide Pavement Management Program Presentation (Study Session)
Capital Improvement Plan Presentation (Study Session)
Police Department Presentation (Study Session)
Fire Department Presentation (Study Session)
April: Business & Employment Resource Center (BERC) Programs Presentation (Study Session)
Animal Shelter Services and Programs Presentation (Study Session)
Finance Subcommittee (Updates)
City Manager’s Proposed Budget
May/June: Operating Budget Adoption (Public Hearing)
Capital Improvement Plan & Budget Adoption (Public Hearing) Af
ter the budget is adopted, the Financial & Management Services Department integrates the budgetary data into the City’s financial system at the beginning of the fiscal year. Financial reports are available on-line to the departments to monitor budget performance throughout the year. Monthly and Quarterly financial reports are also prepared by the Financial & Management Services Department, analyzing budget -to- actual results. These reports are reviewed with the City Manager and executive staff; then distributed to departmental management.

Quarterly Budget Reviews are presented to the City Council to review budget-to-actual results for both revenues and expenditures. Appropriation adjustments requested by departments are also considered during the Quarterly Budget Reviews.

Proposed Budget
Draft

EXHIBIT A
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Budget Amendments: Supplemental appropriations requested during the fiscal year, when necessitating the use of reserves/fund balance, require approval by the City Council. Supplemental appropriations requested during the fiscal year with offsetting revenues and budget adjustments between funds and departments are approved by the City Manager throughout the fiscal year.

Basis of Accounting and Budget: Basis of accounting refers to the timing of revenue and expenditure recognition for budgeting and financial reporting. The City’s financial statements and accounting records are maintained in accordance with the recommendations of the Governmental Accounting Standards Board (GASB).

Government-wide financial statements are reported using the economic resources measurement focus and accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows.

Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the providers have been met. Budget development and budget adjustments utilize these same revenue and expenditure recognition timing policies and practices.

As a general rule, the effect of inter -fund activity has been eliminated from the government-wide financial statements.

A carefully designed system of internal accounting controls is in operation at all times.

These controls are designed to provide reasonable, but not absolute, assurances that safeguard assets against loss from unauthorized use or disposition and to ensure the reliability of financial records used in the preparation of financial statements. The concept of reasonable assurance recognizes the cost of a control should not exceed the benefit. The evaluation of costs and benefits likely to be derived require estimates and judgments by management. An independent, certified public accounting firm reviews the City’s financial accounting processes, practices and records annually.

Budgetary Data: Annual budgets are legally adopted for all funds on a basis consistent with generally accepted accounting principles.

Operations Budget : The operations budget, or General Fund budget, is the City’s annual fiscal blueprint. The operations budget is a guide for the receipt and disbursement of funds used to provide daily, routine public services to the community.

The operations budget outlines the many municipal services, programs and projects provided by the City during the fiscal year. It also identifies specific General Fund revenue estimates and expenditures necessary to implement services to the community.

Special Funds Budget: Special Funds are used to account for revenues and expenditures that are restricted by law or set aside for a special purpose. Each fund can be classified into one of eight categories: Community Services District, Successor Agency, Housing Authority, Special Revenue Funds, Capital Projects Funds, Enterprise Funds, Internal Service Funds, and Debt Service Funds.

Proposed Budget
Draft

EXHIBIT A
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Capital Improvement Program Budget: The CIP budget details the acquisition, construction or rehabilitation of major capital facilities and infrastructure. The CIP budget is used to account for the receipt and disbursement of funds for specific CIP projects.

For many projects, revenue resources and expenditures may extend over several years.

The following Flow chart depicts the City’s standard annual budget process.

Proposed Budget
Draft

EXHIBIT A
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley - Budget Process Flow Chart
May/June May/June

CITY COUNCIL/

CITY MANAGER
Conduct Budget Study
Sessions and City Council
Meetings

CITY COUNCIL
A
dopted Budget
January
FINANCE DEPT.

February
FINANCE DEPT.

January
BUDGET

KICK-OFF
Analyze & Develop
Revenue Estimates
Current Fiscal
Budget Review
February/March

BUDGET REVIEW

COMMITTEE

DEPARTMENT
FINANCE DEPT.

Budget Meetings with
Departments
Budget development
parameters provided
based on preliminary
revenue forecast
Submit Budget
Requests
Review & Analyze
Department Budget
Requests/Finalize
Revenue Estimates

CITIZEN
Launch of Balancing
Act Application

CITIZEN

CITIZEN OUTREACH
Study Session
Town Hall Meeting
Study Session
April
May
FINANCE DEPT.

CITY MANAGER
Prepare Proposed
Operating Budget
Submit Proposed Operating
Budget to City Council

CITIZEN OUTREACH

CITIZEN OUTREACH
Study Session
City Council Meetings
Proposed Budget
Draft

EXHIBIT A
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 Financial Structure
The following provides the City of Moreno Valley Financial Structure. *Council adopts the Citywide Budget at the FUND Level.

The City of Moreno Valley’s financial system is organized around a structure that is commonly found in most public agencies, as described below.

FUND: Each Fund represents a self-balancing group of accounts and a balance sheet that allows for the proper segregation of the City’s financial resources.

For example, the General Fund accounting structure accumulates and tracks funds collected for the purpose of providing services that fulfill the general government role of the City. These services include essential public safety functions of Police, Fire, Community Development, Public Works and Animal Control, as well as the central administration functions of the City Council, City Manager’s office, City Attorney’s *FUND

DEPARTMENT

DIVISION

SECTION

ACCOUNT CODE
Proposed Budget
Draft

EXHIBIT A
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- office, City Clerk’s office, and portions of the Financial & Management Services Department.

DEPARTMENT: The functions carried out by the City are organized by Department.

The leadership and staff assigned to each department are charged with carrying out these assigned functions.

The City’s Departments/Offices are listed below:

City Council’s Office
City Manager’s Office
City Attorney’s Office
City Clerk’s Office
Community Development Department
Economic Development Department
Financial & Management Services Department
Fire Department
Human Resources
Parks & Community Services Department
Police Department
Public Works Department
DIVISION: In certain instances, functions carried out by a particular department are numerous and diverse. In these instances, leadership within a department is further organized by Divisions as reflected in the City’s organization chart.

SECTION: The Section is used within the City’s financial system to identify a division or program area within a department. A department can have one or more cost centers assigned to it in order to capture costs for each separate function.

ACCOUNT CODE: The basic unit of the City’s financial system is the account code. Its purpose is to provide a means of separating each type of cost from another.

The City of Moreno Valley maintains this type of formal structure to maintain accountability over the assets and other financial resources for which it has control.

Proposed Budget
Draft

EXHIBIT A
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Budget Development Guidelines
The following guidelines have been approved by the City Council and should be utilized for development of the FYs 2023/24 – 2024/25 budgets:

• A primary goal of the process is to maintain a balanced fund. • Departments will submit budgets that reflect existing service levels with minimal changes in staffing or service levels from FY 2022/23.

• Continue to examine new costs savings and potential efficiencies. • Any proposed changes to operations or budgets should be justified through the City’s strategic plan, “Momentum MoVal”.

• Personnel budgets will be based on compensation levels, as negotiated with the employee organizations.

• Where possible, a general inflation factor will not be applied to contractual services or maintenance/operations line items; if multi-year contracts are in place that provide for inflationary adjustments, departments will make every effort to renegotiate these contracts to maintain expenditures at their current levels.

• Following review by the Budget Review Committee, the City Manager will submit a Proposed Budget reflecting the above guidelines. Based on the current budget analysis, the General Fund Budget will be structurally balanced for FYs 2023/24 – 2024/25
.

Proposed Budget
Draft

EXHIBIT A
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023-

City Manager’s
Budget Message
Proposed Budget
Draft

EXHIBIT A
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- TO: HO

NORABLE MAYOR, MAYOR PRO TEM, MEMBERS OF THE CITY

COUNCIL AND RESIDENTS OF MORENO VALLEY
FROM: MIKE LEE, CITY MANAGER
INT

RODUCTION
It is my privilege to present the Proposed City of Moreno Valley Budget for Fiscal Years (FYs) 2023/24 – 2024/25. Our City is proud of its award- winning budget and financial management, which has led to recognition as one of the most fiscally fit cities of its size in the nation, both in good and challenging times . Our conservative, responsible fiscal safeguards ensure that resources are directed to meet Council priorities maintaining quality of life throughout our community and living within our means . The Proposed Budget is fully balanced for the 12th consecutive year while providing services to residents and businesses. As the economic engine of Inland Southern California, Moreno Valley is home to a thriving business community.

The b
udget serves as the foundation for the City’s continued success in ensuring sound fiscal stewardship while delivering service levels in keeping with the City Council’s priorities established in the Momentum MoV al Strategic Plan. The budget as proposed for Fiscal Years 2023/24 and 2024/25 remains balanced despite the impact of historic State takeaways of local funds and unfunded mandates, as well as increased County costs. The 2023/24 General Fund spending plan comprises revenues totaling $1 52.8 million and expenditures totaling $152.8 million. The overall City Budget (all funds) exceeds $278.8 million.

The spending plan meets the City Council’s directive to live within our means while maintaining services, managing resources effectively, adhering to strong financial practices and preserving budgetary flexibility to meet emerging needs.

Due to careful and prudent planning, Moreno Valley’s fiscal position remains strong; however, service needs remain, and moderating revenues are projected to be outpaced by increasing operational costs, primarily in the public safety area. Public safety contract cost for Police and Fire, provided by the County, is expected to grow $4 million annual ly to maintain the current level of service. As the City continues to grow in population, the need for and cost to maintain basic infrastructure and operations will continue to grow .

The City’s tradition of sound fiscal management has allowed us to manage through tough times and provides us with a strong foundation, even as current and projected future needs remain. This budget cycle represents a turning point as we focus on strategies to keep us on firm fiscal footing and prepare to lay the groundw ork for a bright and sustainable fiscal future.

Proposed Budget
Draft

EXHIBIT A
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Moreno Valley prides itself on being a safe, well -maintained community where residents enjoy their neighborhoods, build successful businesses and raise their families. Recent state and national changes mean our City must continue to work to maintain our financial stability and community quality of life, no matter what happens with state and federal policies that potentially affect the funding Moreno Valley and other California cities receive. Historic and continued takeaways of local funds by the State as well as cost increases at the County level are beginning to impact the City’s ability to provide the services and programs at the levels our residents expect and deserve.

The City also pr ides itself on being responsive, as well as responsible, stewards of the taxpayer dollar. In past years, the City conducted a series of community surveys which asked the public about a range of issues, including satisfaction with some of the services we provide and issues of concern to the public. Many of the public’s past responses were utilized to create the City’s strategic priorities and commitments. Some of the priorities identified by the community in those surveys included:
• Public Safety
• Pavement & Roads
• Maintaining safe and clean streets and parks
• Youth programs (e.g. Afterschool programs, sports programs, libraries) • Addressing Homelessness
In preparation for this budget cycle, the C ity utilized prior feedback and again asked the community to provide input on service priorities. Preparation of this Proposed Budget required careful planning to effectively balance community feedback with the City’s strategic priorities and commitments. Each City Department evaluated efficiencies and reviewed costs to ensure its budget aligns with City Council’s strategic priorities and goals. The result is a Proposed Budget that allocates existing resources and includes additional funding only where necessary to maintain service levels in a responsible manner.

Despite rising costs, the Budget fully funds anticipated expenditures without reducing core service levels this budget cycle. The Budget allows the City to continue to provide the community with the service it expects. Understanding our fiscal challenges will continue to lead the City toward a long- term budgetary solution to address State takeaways and County increases.

COMMUNITY VALUES

Moreno Valley is home to more than 21 3,574 people who value the City’s safety, educational opportunities, business friendliness, cultural diversity, and family -focused environment. Safe neighborhoods , parks, libraries, programs for children and seniors, Proposed Budget
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The City provides a wide range of exceptional municipal services and amenities to its residents including public safety, infrastructure maintenance, partnerships with public schools and financial support to local college students . The City is committed to maintaining 911 emergency response times while enhancing community policing and investment in community enhancement, community beautification, disaster preparedness along with drug and gang prevention programs that keep our children safe. Despite looming increases in costs for County -provided services, the City is working diligently to maintain and enhance safety services for this and future budgets.

Education is a priority in Moreno Valley and its two award winning school districts. In addition to excellent primary schools, Moreno Valley’s residents have access to a number of highly-regarded institutions of higher learning, including the Moreno Valley College, Cal Baptist University, University of California Riverside, and a number of satellite campuses for other regional universities. As parents return to in-person work and children to school, supervised after-school programs become even more necessary. Studies show that between 3 p.m. and 6 p.m. – the hours after school ends and before parents typically return home from work – children without an after -school activity are three times more likely to get into trouble. This spending plan maintains supervised park, recreation and library programs that are essential to keeping kids focused on productive activities. In FY 2023/24, the Budget dedicates approximately $11.1 million in direct and indirect funding along with staff hours to support the Moreno Valley ’s schools through the following programs:
• Host Mayor’s Apprenticeship Program Promoting Employment Development (MAPPED)
• Continue Summer at City Hall program - Val Verde USD
• Partner with Moreno Valley USD for the Accelerating Success Through Employment, Responsibility, Inspiration, Skills, and Knowledge (ASTERISK) internship program
• Fund MoVaLearn Program
• Fund tuition assistance through Moreno Valley College’s Promise Initiative • Provide $0.9 million for Crossing Guards
• Manage the $9.3 million ASES Grant program
• Deliver Child Care program services ($0.9 million)
• Direct portions of Community Development Block Grants toward youth services

BUDGET HIGHLIGHTS

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- While maintaining strong budgetary discipline, the FY s 2023/24 – 2 024/25 budget advances key Momentum MoVal initiatives in alignment with operational and strategic priorities such as those listed below:

Public Safety
As Police and Fire represent the majority of the City’s budget, the budget focuses on maintaining services while providing some key investments into equipment and service levels where possible. Budget accomplishments include:
• Add eight sworn police officers bringing the total sworn officers to 174, which is still below the number of sworn officers in 2010 , which was 186. The unmandated national standard is 1 officer to every 1,000 residents, which means Moreno Valley should be at 213 officers
• Add an additional Fire Squad since 76.5% of calls for service are medical emergencies, non-fire related calls
• Maintain the additional investment in Public Safety (Council approved 02/2022) o Fire Squad
o Police Motors & Deputies (3)
o Police Clinical Behavioral Assessment Team (3)
o Community Enhancement Program expansion (1)
o Park Ranger Program Expansion
• Maintain the number of fire engines in service
• Maintain citywide camera system
• Drone Program expansion
• Provide additional public safety services funde d through C ommercial Cannabis Business activities
Infrastructure
The City continues to invest in the infrastructure with a strong emphasis on streets, while living within our means. The City’s last pavement condition index (PCI) was completed in 2018. The overall pavement rating for all of the City maintained streets was 66, which is categorized as “Fair”. However, almost 30% of the City’s streets are rated “Poor” or “Very Poor” having a PCI of 49 or less. Staff recommends that the City address road repairs before conditions worsen and become more expensive to address. Budget accomplishments include:
• Program more than $65.4 million of restricted funds over the next two years to fund and maintain infrastructure
• Direct $5.0 million allocated for annual street maintenance • Additional $5.6 million from capital project fund investment in pavement rehabilitation each year of this two-year budget
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- • Deliver Capital Improvement Projects (CIP) - $97.8 million of improvements • Complete Vehicle/Fleet replacement
• Maintain existing facilities
Quality of Life
Quality of life including community engagement, and keeping parks and other public areas safe and clean continue to be a focus through many aspects of the budget. Budget accomplishments include:
• Continue the additional investment in Beautification & Quality of Life (Council approved 02/2022)
o Public Works Maintenance Team Expansion (11)
o Park Maintenance Team Expansion (9)
• Continue Beautify MoVal program
• Continue CLiC – Community Learning & Internet Connectivity o Expand our WiFi Garden locations
• Expand Homeless to Work & Homeless Assistance program’s outreach element • Continue MoVal Emergency Shelter/Rapid Rehousing program • Continue Landscape, Lighting and Maintenance support
• Complete Laserfiche software upgrade for access to public records • Promote Hire MoVal programs
• Provide critical home repair and clean up through grant funding • Continue utilizing the Amphitheatre for concerts and events Youth Programs
The City continues to invest millions in our youth and programs. Studies show that between 3 PM and 6 PM – the hours after school ends and before parents typically return home from work – children without an afterschool activity are 3 times more likely to get in trouble. The City conducts more than 500 programs annually, including supervised afterschool park, recreation and library programs to keep children safe, off the streets and out of trouble, promoting youth programs in Soa ring Guides ; and maintaining 6 75.77 acres of parkland and trails. Budget accomplishments include:
• Host Mayor’s Apprenticeship Program Promoting Employment Development (MAPPED)
• Continue Summer at City Hall program - Val Verde USD
• Partner with Moreno Valley USD for the Accelerating Success Through Employment, Responsibility, Inspiration, Skills, and Knowledge (ASTERISK) internship program
• Fund MoVaLearn Program
• Fund tuition assistance through Moreno Valley College’s Promise Initiative Proposed Budget
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- • Provide $0.9 million for Crossing Guards
• Manage the $9.3 million ASES Grant program
• Deliver Child Care program services ($0.9 million)
• Direct portions of Community Development Block Grants toward youth services Library
A central objective in the City’s Momentum MoVal Strategic plan is to expand library services to meet the needs of our growing City. Budget accomplishments include:
• Pursue design phase of main library renovation (ADA improvements) • Increase broadband connections to better serve customers (WiFi and mobile hotspots)
• Provide access to emerging technologies at the libraries (STEAM -based literacy, career advancement, and personal enrichment)
Economic Development
Economic Development is part of the foundation to future growth for the City and services for the public. As such, we will continue to invest into attracting business to the City, creating new jobs, and maintaining the quality of life in our community. B udget accomplishments include:
• Maintain City’s Economic Development Team efforts to attract, retain and grow businesses
• Continue marketing and outreach efforts
• Fund the Business & Employment Resource Center (BERC), which is designated as an America’s Job Center of California
• Economic and Community Development staff support

ECONOMIC ENVIRONMENT
Moreno Valley continues to set the pace for regional economic growth. L eading economic indicators (employment, consumer confidence, housing starts and new hotels) attest to the City’s economic development success. Home prices are continuing to rise and demand for housing is strong. Hotel occupancy is at an all-time high. The job market is also thriving with Moreno Valley’s highest employment rates in more than a decade.

The stage is set for continued, robust economic expansion throughout the City.

Revenue projections in the budget are based on solid economic data and detailed internal analyses. New construction is evident in the residential and non- residential markets and will bolster the City’s largest revenue source, property tax. While the addition of new residents and businesses will increase the need for additional infrastructure and servic es to maintain the quality of life our residents expect and Proposed Budget
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- deserve, and the increase in costs for existing services from the County continues to strain our budget, expected revenues will address some of the additional need. Property tax, the City’s largest source of revenue is expected to grow by more than 8 percent as the City’s assessed valuation grows. Sales tax, the City’s second largest source of revenue, is anticipated to continue growing 3% over the next two fiscal years. The Utility Users Tax is the City’s third largest revenue source and will continue to be a stable revenue source, as it has been through various economic cycles. The Transient Occupancy Tax (TOT) is projected to increase sharply with the completion of multiple new hotels. Together, property tax, sales tax, utility users tax and hotel tax account for more than 64% of the City’s General Fund operating revenues.

The FY 2023/24 General Fund budget is balanced with $152 .8 million in revenues and $152.8 in expenditures. For FY 2024/25, the revenues and expenses are increased to $155.2 million and $ 155.2 million, respectively. Included in the budget are multiple investments in ec onomic development, public safety, infrastructure, and community services.

All staffing resources are directed to meet community values and priorities while fulfilling customer care promises embodied in our “Service That Soars” initiative.

Population growth increases service demand, particularly in the areas of public safety and community services, while the increase in costs from the County for current safety services provides additional strain on the budget . Fast response times to 911 cal ls are critical to saving lives. Our City’s firefighters and paramedics will continue to save lives.

Increases in Police and Fire services along with the allocations of safety personnel resources are not based on arbitrary formulas or ratios, but on a careful determination of geographically based needs to ensure swift response times. The City’s growth is also addressed through the City’s strategic use of contract staff, enabling the organization to maintain a lean and flexible workforce, even in the face of increasing County public safety costs.

STRATEGIC PRIORITIES
In August 2016, the City Council adopted the City’s first strategic plan, Momentum MoVal.

The plan outlines the City Council’s strategic vision for Moreno Valley’s evolution as a premier community where residents and businesses will continue to thrive. As a dynamic and forward-leaning endeavor, Momentum MoVal identified the City’s top priorities for the next three to five years while allowing the Council to adjust priorities as needed to address emerging issues. On March 7, 2023, Council directed staff to continue the use of Momentum MoVal as the City’s Strategic Plan. It is a living document with a laser focus on achieving the aspirations of our diverse community.

Momentum MoVal is built around six top priorities, informed by community input, toward which collective efforts will be focused. The plan features detailed objectives and specific Proposed Budget
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These components serve as the primary Work Plan for efforts by all City employees to fulfill the direction given by the Council. Customer Care standards, which have been incorporated into all aspects of daily service delivery to residents and businesses, will continue to guide staff’s approach and manner in fulfilling the Council’s strategic vision.

Momentum MoVal is visionary while remaining mindful that our community expects its City government to function at peak efficiency. In developing priorities, objectives and initiatives, the City’s financial capabilities have been fully considered. The annual operating and capital improvement budgets reflect the City Council’s policy direction as outlined in this strategic document.

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CORE GOALS
The City’s core goals and the foundation for the services provided consist of:

Advocacy. Develop cooperative intergovernmental relationships and be a forcefu l advocate of City policies, objectives, and goals to appropriate external governments, agencies and corporations.

Public Facilities and Capital Projects . Ensur e that needed public facilities, roadway improvements, and other infrastructure improvements are constructed and maintained.

Positive Environment. Create a pos itive environment for the development of Moreno Valley's future.

Community Image, Neighborhood Pride and Cleanliness. Promote a sense of community pride and foster an excellent image about our City by developing and executing programs which will result in quality development, enhanced neighborhood preservation eff orts, including home rehabilitation and neighborhood restoration.

These goals are met through the services provided through the City’s Departments , which are f
urther detailed in their sections of this budget:
• City Council
• City Manager
• City Attorney
• City Clerk
• Community Development
• Economic Development
• Financial and Management Services
• Fire
• Human Resources
• Parks and Community Services
• Police
• Public Works

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BUDGET HIGHLIGHTS
The budget includes all component units of the City, including the General Fund, Community Services District, Housing Authority, Successor Agency and Moreno Valley Community Foundation. Balancing the budget requires each Department’s careful evaluation and discipline. Revenues are based on the most current economic indicators available while expenditures reflect our constant efforts to achieve efficiencies.

Contingencies traditionally built into budgets as a means of accounting for unexpected needs have been reduced to the most basic level . As a result, t he City’s proposed operating budget is lean.

The budget include s capital improvement project expenditures; the details of these projects are compiled and fully described in a separately issued Capital Improvement Plan (CIP). The CIP is a mul ti-year plan that identifies and prioritizes funding for future capital improvements such as land acquisitions, buildings and infrastructure. In most cases, capital projects are funded by sources other than the General Fund and restricted revenues or grants must be spent on the specific purpose for which they are collected.

With the completion or acceptance of all capital projects, the City’s General Fund must account for future operating costs including cost for maintenance and future replacement needs.

Throughout the two-year budget period, the City Council will remain apprised of the City’s financial condition through the process of Quarter ly Budget Reviews. This ongoing process ensures a forum to review expenditure and revenue trends. Additionally, any significant variances in projected revenue or unanticipated expenditures will be shared with the City Council should they occur.

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- FYs 2023/24 and 2024/25 BUDGET EXPENDITURE SUMMARY
The following table contains a summary of the expenditures as proposed in the two-year budget. The totals represent each major fund type and component unit of the City.

The majority of the budget summary will focus on the General Fund, as it supports all basic services provided to City residents. Highlights for other key component funds will be discussed at a summary level as well.

Fund/Component Unit
FY 2023/24
Proposed
Budget
FY 2024/25
Proposed
Budget
General Fund 152,830,827$ 155,185,813$
Community Services District (CSD) 24,338,400 25,134,010 Successor Agency 2,461,216 2,400,666
Housing Fund - -
Special Revenue Funds 27,257,747 27,913,038
Capital Projects Funds 11,200,000 11,200,000
Enterprise Funds 41,485,847 42,090,191
Internal Service Funds 15,200,310 15,349,694
Debt Service Funds 4,018,340 4,010,854
Total Budget 278,792,687$ 283,284,266$
Table 1: Budget Expenditure Summary
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GENERAL FUND
General Fund Revenue for FY 2023/24 and FY 2024/25
The General Fund is comprised of several revenue types. However, the five main sources account for over 83% of the total. These include property tax, sales tax, utility users tax, charges for services and franchise fees. Each of these is impacted by different economic activity cycles and pressures.

Revenues of $152.8 million are projected for FY 2023/24, which is an increase of 8.3% compared to FY 2022/23. Significant measures continue to be undertaken to maintain reserves and to focus on attempting to generate new development and related increases in revenue, as well as controlling expenditure growth.

Fund/Component Unit
FY 2022/23
Amended
Budget
FY 2023/24
Proposed
Budget
FY 2024/25
Proposed
Budget
Taxes:

Property Tax 19,738,500$ 21,500,000$ 22,136, 000$
Property Tax in-lieu 25,623,093 27,500,000 28,100,000 Utility Users Tax 15,717,540 17,500,000 18,000,000 Sales Tax 36,725,489 37,500,000 37,750,000
Franchise Fees 7,222,588 7,800,000 8,100,000
Business Gross Receipts 5,633,787 6,300,000 6,300,000 Transient Occupancy Tax 3,000,000 4,700,000 4,700,000 Other Taxes 810,000 900,000 900,000
Charges for Services 14,077,395 14,476,273 14,529,973 Use of Money & Property 4,669,753 4,723,000 4,725,100 Licenses & Permits 5,614,135 5,638,254 5,639,454 Fines & Forfeitures 504,500 532,500 532,500 Intergovernmental 610,803 615,803 615,803 Transfers In 939,216 2,926,713 2,940,159
Miscellaneous 166,000 221,500 221,500
Total Revenue Budget 141,052,799$ 152,834,043$ 155,190,489$ Table 2: General Fund Revenues
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- General Fund Expenditure for FY 2023/24 and FY 2024/25
As set forth in the Momentum MoVal strategic plan, the City is focused on enhancing services, encouraging economic development, and completing critical re-investments into the community through infrastructure and quality of life projects. The General Fund is projecting expenditures of $152.8 million and $155.2 million for the two fiscal years, which maintains a balanced budget.

FY 2022/23
Amended
Budget
FY 2023/24
Proposed
Budget
FY 2024/25
Proposed
Budget
Department
City Council 1,026,248$ 1,098,852$ 1,164,811$
City Clerk 1,223,051 913,394 769,143
City Attorney 486,154 1,094,769 1,094,769 City Manager 2,332,268 2,451,565 2,591,807
Community Development 13,325,450 14,611,542 15,484,210 Economic Development 2,237,740 2,490,137 2,589,931 Human Resources - 1,793,197 1,886,331 Financial & Management Services 15,131,614 19,422,262 15,877, 282 Public Works 12,339,580 15,600,403 16,114, 873
Non-Departmental 36,240,567 2,571,132 2,494,961 Non-Public Safety Subtotal 84,342,672$ 62,047,253$ 60,068,118$ Public Safety
Police 40,939,528 61,854,760 64,732,911
Fire 20,315,535 28,928,814 30,384,784
Public Safety Subtotal 61,255,063$ 90,783,574$ 95,117,695$ Operating Budget 145,597,735$ 152,830,827$ 155,185,813$ Table 3: General Fund Operating Budget
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OTHER KEY FUNDS
The following summaries describe other major funds in the City.

Moreno Valley Community Services District
The Moreno Valley Community Services District (CSD) was formed by voters in 1984 to collect fees and certain taxes to provide an array of services including parks, recreation and community services, streetlights, landscaping and ongoing maintenance. The CSD provides these services through separate “zones” and financing districts which define the services that are provided.

FY 2022/23
Amended
FY 2023/24
Proposed
FY 2024/25
Proposed
Revenues
Property Tax 6,066,819$ 6,045,278$ 6,045,278$
Other Taxes 6,727,600 7,268,090 7,328,090
Charges for Services 5,918,779 6,229,297 6,351,095 Use of Money & Property 995,954 1,164,220 1,164,220 Fines & Forfeitures 30,000 24,897 24,897 Miscellaneous 25,210 14,500 14,500 Intergovernmental 32,035 - - Transfers In 8,754,354 1,338,472 1,480,120
Total Revenues 28,550,751$ 22,084,754$ 22,408,200$
Expenditures
5010 LIBRARY SERVICES 3,190,212 3,281,250 3,283,990 5011 ZONE A PARKS 18,652,185 12,396,080 12,778,268 5012 LMD 2014-01 LIGHTING MAINT DIST 1,657,218 1,452,095 1,498,648 5013 ZONE E EXTENSIVE LANDSCAPE 471,745 375,412 395,267 5014 LMD 2014-02 LANDSCAPE MAINT DIST 3,453,225 2,606,916 2,766,825 5016 CFD 2021-01 Parks Fac Maint 77,000 147,900 145,900 5110 ZONE C ARTERIAL ST LIGHTS 954,443 780,940 831,808 5111 ZONE D STANDARD LANDSCAPE 2,662,003 1,179,957 1,239,192 5112 ZONE M MEDIANS 598,074 328,776 346,213 5113 CFD#1 1,699,041 1,711,244 1,766,316
5114 ZONE S 89,132 77,830 81,583 5211 ZONE A PARKS - RESTRICTED ASSETS 47,000 - - Total Expenditures 33,551,278$ 24,338,400$ 25,134,010$ Net Change/Proposed Use of Fund Balance (5,000,527)$ (2,253,646)$ (2, 725,810)$ Table 4: Community Services District
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Community Services District Zone A – Parks & Community Services The largest Zone within the CSD is Zone A. It accounts for the administration and maintenance of the Parks & Community Services facilities and programs. Funding sources for these services come from a combination of property taxes, fees for service and smaller amounts from other City funds. The summary of all CSD zones’ budgets compared to FY 2022/23 is illustrated in Table 5.

FY 2022/23
Amended
Budget
FY 2023/24
Proposed
Budget
FY 2024/25
Proposed
Budget
Revenues
Property Tax 3,294,219$ 2,979,205$ 2,979,205$
Other Taxes 4,977,000 5,024,390 5,024,390
Charges for Services 1,191,129 1,139,842 1,139,842 Use of Money & Property 988,754 1,155,220 1,155,220 Miscellaneous 25,200 14,500 14,500
Transfers In 6,991,362 - -
Total Revenues 17,467,664$ 10,313,157$ 10,313,157$
Expenditures
35010 Parks & Comm Svcs - Admin 1,207,175 1,028,430 1,075,031 35210 Park Maintenance - General 5,056,650 5,078,807 5,254,257 35211 Contract Park Maintenance 472,130 512,197 517,617 35212 Park Ranger Program 213,283 - - 35213 Golf Course Program 497,739 684,086 699,017 35214 Parks Projects 89,846 283,141 297,834 35310 Senior Program 629,202 756,537 777,867 35311 Community Services 345,817 16,516 17,434 35312 Community Events 299,983 801,467 831,499 35313 Conf & Rec Cntr 476,133 614,518 616,992 35314 Conf & Rec Cntr - Banquet 385,340 262,759 271,278 35315 Recreation Programs 1,207,890 1,504,040 1,538,063 35317 July 4th Celebration 111,990 - - 35318 Sports Programs 629,285 751,720 779,517 35319 Towngate Community Center 30,200 59,262 59,262 35320 Amphitheater 41,805 13,500 13,500 35321 March Annex - 29,100 29,100 80003 CIP - Buildings 789,200 - - 80007 CIP - Parks 6,000,000 - -
95011 Non-Dept Zone A Parks 215,517 - - Total Expenditures 18,699,185$ 12,396,080$ 12,778,268$ Net Change/Adopted Use of Fund Balance (1,231,521)$ (2,082,923)$ (2,465,111)$ Table 5: Zone A Parks Fund (5011/5211)
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Electric Utility
The Moreno Valley Utility (MVU) manages the operation, maintenance and business planning of the City’s electric utility. MVU’s basic purpose is to purchase and distribute electricity to customers in newly developed areas of the City. The City began serving new customers in February 2004, and now serves more than 7,860 customers. As it reaches fiscal and operational maturity, MVU continues to be a key component of the City’s economic development strategy. The City Council established special tiered rates for electric utility customers based on factors such as the number of local jobs created.

The main revenue source for this fund is derived from charges for services. The customer base includes residential, commercial and industrial customers. Staff continues to carefully monitor the growth of the utility operations. The growth in customer base will continue to stabilize rates and fund equipment replacement.

FY 2022/23
Amended
Budget
FY 2023/24
Proposed
Budget
FY 2024/25
Proposed
Budget
Revenues
Charges for Services 40,397,448$ 48,527,796$ 49,374,318$ Use of Money & Property 333,000 338,500 338,500 Miscellaneous 152,500 160,000 160,000
Total Revenues 40,882,948$ 49,026,296$ 49,872,818$
Expenditures
45510 Electric Utility - General 33,937,697 33,313,158 33,863,657 45511 Public Purpose Program 2,457,449 2,102,880 2,111,781 45512 SCE Served Street Lights 1,016,110 850,000 861,312 80005 CIP - Electric Utility 11,547,366 - - 96010 Non-Dept Electric - - - 96011 Non-Dept Electric - Restricted 2,639,000 3,620,898 3,688,898 96021 Non-Dept 2016 Tax LRB of 07 Tax - - - 96031 Non-Dept 2013 Refunding 2005 LRB 4,692 - - 96032 Non-Dept 2014 Refunding 2005 LRB 119,418 115,597 107,784 96040 Non-Dept 2015 Taxable LRB - - - 96041 Non-Dept 2021 LRB Refinance 632,768 627,956 618,516 96050 Non-Dept 2018 Streetlight Fin - - - 96051 Non-Dept 2021 Streetlight Refin. 238,269 218,733 201,618 96060 Non-Dept 2019 Taxable LRB 636,625 636,625 636,625 Total Expenditures 53,229,394$ 41,485,847$ 42,090,191$ Net Change/Adopted Use of Fund Balance (12,346,446)$ 7,540,449$ 7,782,627$ Table 6: Electric Utility (6000's)
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LOOKING AHEAD
Moreno Valley’s recognition as the 3rd most fiscally fit city in the nation confirms that the City’s sound financial management practices are producing positive results. Preserving our fiscal strength and a balanced City budget over the next several years will require the same level of vigilance and strategic planning which produced this national recognition .

While focusing significant energy to attract and retain local businesses, the City will also contend with ongoing fiscal pressures:
• Although Moreno Valley works hard to protect funding for local services, Sacramento continues to find new ways to take millions from cities like ours, while also imposing expensive new regulations without any funding to implement them. • Riverside County continues to increase costs for key public services, including contract law enforcement.
• Fire protection costs are rising.
• The City must continue to re-invest in upgrading the City’s aging infrastructure. • The City Council’s commitment to Pension reform continues to save millions of dollars every year. The City must also contend with factors beyond its control such as revisions to CalPERS rate methodology , which had previously smoothed rate increases over longer periods.
• The General Fund must guarantee debt service payments on the police facility and other obligations of the current Development Impact Fee accounts.

The City’s ongoing success in meeting fiscal challenges demonstrates the City Council’s commitment to manage resources prudently and for maximum public benefit. The Council’s resolve, combined with highly engaged managers at all levels and a collaborative relationship with our employees will continue to serve us well over the next two fiscal years and beyond.

The City staff offers its profound gratitude to the Mayor, Mayor Pro Tem and Members of City Council for their enlightened fiscal leadership.

I also commend all members of Team MoVal for their dedication to our community and our organization. On a daily basis, I see the City staff applying innovation and creativity as they provide quality service to our residents.

The Executive Team and I look forward to working with the City Council and our talented workforce in achieving our community’s collective vision for Moreno Valley’s bright future.

Respectfully submitted,

Mike Lee
City Manager
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Revenue &
Resource
Estimates

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Introduction
The City utilizes many techniques to forecast recurring revenues. These tools allow for multiple variables to be considered in the development of the forecasts, including institutional forecasts; the expert opinion of the City’s sales and property tax consultant; various national, state and local economic indicators; and established formulas that measure relationships between revenue categories and growth within the City.

Revenue estimates are developed using a variety of techniques, including trend analysis, judgmental forecasting, and expert opinion. Trend data includes historical fiscal performance and historical and projected data modified for known past, current and anticipated anomalies. Expert opinion includes the University of California, Riverside (UCR) School of Business – The Center for Economic Forecasting & Development in partnership with Beacon Economics; the City’s sales tax and property tax consultant (HdL Companies); and reports from various state and federal agencies.

In the end, forecasts are based on judgment that incorporates information provided by various analytical methods; known and potential legislative and political impacts; and national, state and local conditions expected to affect local revenue sources.

Staff has considered factors affecting the overall economy when preparing the Long Range Business Projections (LRBP) and fiscal health models. The U.S. economy had the longest economic expansion in the nation’s history prior to the COVID-19 recession.

For as bad as the COVID-19 recession felt by residents and businesses, by economist viewpoints the recession lasted a very short time compared to previous recessionary cycles. The sharp slowing of economic activity over four quarters had an equally sharp increase of economic activity over the following four quarters due to massive economic recovery funds released by the Federal government. T he Center for Economic Forecasting/Beacon Economics is forecasting an expansion to continue as additional Federal recovery will continue over the next few years, which will create jobs and economic development.

Key Indicators
Consumer Price Index
The Consumer Price Index (CPI) is a measure that examines the weighted average of prices of a basket of consumer goods and services, such as transportation, food and medical care. The CPI is calculated by taking price changes for each item in the predetermined basket of goods and averaging them; the goods are weighted according to their importance. Changes in CPI are used to assess price changes associated with the cost of living. The CPI is a key indicator for the City as certain revenues and contract rates are adjusted annually by this index.

The Consumer Price Index for All Urban Consumers, as reported by the U.S. Bureau of Labor Statistics continues to expand and rise since 2015. Over the last 12 months, the Proposed Budget
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6.5%.

Home Values
As reported by Zillow.com, the average home value in Moreno Valley is $506,188 as of March 2023. Moreno Valley home values have fluctuated considerably due to the inflationary period and lack of inventory, but home values are starting to come down more recently as higher mortgage interest rates continue to fluctuate drastically. The median rent price in Moreno Valley is $2,136 as of February 2023, which reflects a 1% increase over the past year.

During the last few years the City has seen a significant improvement in home prices as the overall health of the housing market has continued to improve. The following chart reflects the stabilization of the housing market and the recent levels of the recovery, which will impact the financial position of the City’s General Fund revenues.

The total property values within the City are determined by a combination of the existing residential and non- residential properties along with the valuation for any new developments. The values as reported by the Riverside County Assessor tax rolls are shown below.

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2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 U.S. Consumer Price Index
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$-
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Total Property Values
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Jobs and Employment
In December 2022, the unemployment rate in Moreno Valley was 3.9%. As stated in the introduction section, the short COVID -19 recession and quick recovery had a significant effect on unemployment in every state, industry, and major demographic group in the United States. Non -seasonally adjusted December 2022 rates for Riverside County and the State are 3.7% and 4.1%, respectively.

In summary, assumptions guiding economic growth over the next ten- year period will follow current trends of slow steady economic growth and expansion, with a gradually improving job picture. This appears to be a conservative, responsible approach to estimate future revenues driven by economic activity within the City. The dynamic approach to the City’s long-range planning and multi -year budgeting will allow the Council and staff to quickly allocate faster revenue growth toward priority expenditure needs. Additionally, if the economy falters, the City will be positioned to respond quickly to adjust expenditures to achieve and maintain a balanced General Fund budget.

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Summary of General Fund Resources
The following table summarizes and compares actual General Fund resources realized, the amended budget for FY 2022/23, and projected budgets for FYs 2023/24 – 2024/25.

I
n FY 20 23/24, it is anticipated that General Fund operating revenues, including transfer-in, will increase 11 % compared to the FY 2021/22 actual revenues received.

The increase is due primarily to growth in property and sales taxes as a result of continued economic recovery.

The following chart illustrates the composition of the City’s General Fund resources projected for FY 2023/24.

General
Fund
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Amended
Budget
FY 2023/24
Proposed
Budget
FY 2024/25
Proposed
Budget
Revenues:

Taxes:

Property Tax 17,217,684$ 18,473,330$ 19,290,569$ 19,738,500$ 21,500,000$ 22,136,000$ Property Tax in-lieu 21,232,068 22,738,372 23,835,902 25,623,093 27,500,000 28,100,000 Utility Users Tax 15,499,534 16,361,233 17,708,256 15,717,540 17,500,000 18,000,000 Sales Tax 20,498,386 25,723,710 40,570,137 36,725,489 37,500,000 37,750,000 Other Taxes 12,970,014 15,448,743 19,818,127 16,666,375 19,700,000 20,000,000 Licenses & Permits 3,843,038 4,193,378 4,182,232 5,614,135 5,638,254 5,639,454 Intergovernmental 536,799 3,145,436 663,988 610,803 615,803 615,803 Charges for Services 11,947,306 12,596,206 15,608,929 14,077,395 14,476,273 14,529,973 Use of Money & Property 9,048,856 1,540,805 (6,674,183) 4,669,753 4,723,000 4,725,100 Fines & Forfeitures 573,901 764,279 660,409 504,500 532,500 532,500 Miscellaneous 416,774 294,077 1,812,061 166,000 221,500 221,500 Transfers In 217,760 79,958 65,129 939,216 2,926,713 2,940,159 Total Revenues $ 114,002,120 $ 121,359,525 $ 137,541,555 $ 141,052,799 $ 152,834,043 $ 155,190,489 Proposed Budget
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GENERAL FUND OPERATING REVENUES & TRANSFERS-IN
By Budget Category

Revenue Profiles
The following section provides a profile of the City’s major General Fund revenue categories.

The revenue profiles provide background information on each revenue category. Trend information is also provided, as well as a discussion of the future outlook for each category.

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Property Tax
Description
Property tax is a value-based tax imposed on real property, such as land, buildings and tangible personal property. Property tax revenue is collected by the county and allocated according to state law among cities, counties, school districts and special districts.

Moreno Valley property owners pay a basic tax equal to 1% of the assessed value on real property. Based on the Tax Rate Area where a property may be located, the City’s General Fund receives approximately 11.1 % of these 1% tax payments, with larger shares going to local schools, community colleges and Riverside County.

Trend
Throughout the City’s history, property tax revenue has grown moderately, reflecting both new development and increasing property values in Moreno Valley . During the recession property tax revenues dipped, but has resumed a strong growth trend. Some additional residual revenue is being realized since FY 2012/13 from the redevelopment agency dissolution by the State of California.

Outlook
The City works with its property tax consultant in projecting property tax revenue, an estimate made with four factors in mind: property turnover rate, pricing and appeals exposure, new construction activity, and Proposition 13’s annual inflation adjustment.

After considering these factors, the City has projected that assessed value will increase

8.0% in FY 2023/24 and 2.5% in FY 2024/25.

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Sales Tax
Description
California sales tax is imposed on the total retail price of tangible personal property (excluding a variety of state mandated exemptions), while use tax is imposed on the purchaser for eligible transactions when sales tax has not been collected. The sales and use tax rate in Riverside County is currently 7.75%, of which Moreno Valley receives 1% from the California Department of Tax and Fee Administration (CDTFA) for transactions occurring within the City.

Trend
Sales tax revenues continued to grow in the last year with consumers and businesses showing strong recovery after the recession. Gross taxable sales in the City of Moreno Valley were budgeted to increase by 3.0% in FY 2023/24 compared to prior years .

Revenue growth recently has been driven by higher retail gas prices, autos and transportation, restaurants and hotels, and food and drug categories.

Outlook
The City works closely with its sales tax consultant, HdL Companies, in projecting sales tax revenue. Based on HdL’s analysis of the trend in year -to-date tax receipts, macroeconomic conditions and an examination of local business data, the City anticipates to receive sales tax revenue of $37. 5 million during FY 2023/24 . In forecasting FY 2023/24 revenues, the consultant assumed average economic growth in point-of-sale revenue of 2.0% and then made additions and adjustments to account for fund transfer c orrections expected from the CDTFA , business closeouts and new business openings.

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Utility Users Tax
Description
Utility users tax (UUT) is a 5.75% charge on utility activity in Moreno Valley which has no sunset provisions based on voter approval. The tax is assessed on electricity, energy, water, sewer, cable, wireless and telephone charges.

Trend
In 2008, the UUT, by direction of City Council and by action of the City’s voters, was reduced from 6% to 5.75% and modernized the definitions of taxable services. Since that time, UUT revenues have been relatively consistent.

Outlook
The City’s UUT is the third largest revenue source. Currently, annual UUT is projected to be in excess of $1 7.5 million based on utility usage of existing residents and businesses in the City. Staff projects this will remain relatively flat annually, although actual UUT may be increased based on the development of new businesses.

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Franchise Fees
Description
Franchise fee revenue consists of a tax on four franchise operations in Moreno Valley :
electric, natural gas, cable television and refuse. The State sets gas tax rates that equal 1% of gross annual revenues and 5% of gross cable television revenues from within the City of Moreno Valley. Electricity is set at 2% of gross annual receipts arising from use, operation, or possession of franchise, but not less than 1% of gross annual receipts derived from the sale of electricity within limits of the City, plus a Direct Access Municipal Surcharge. Refuse revenue is based on a rate of 12.5%.

Trend
Franchise tax revenue growth slowed during the recession, but otherwise has been stable and consistent. Over the long-term, revenues have increased with growth in the City’s residential population and business activity. Revenues are also impacted by fluctuations in the commodities markets that impact natural gas and electricity pricing.

Outlook
For FY 2023/24 , franchise fee revenue is estimated at $ 7.8 million. Refuse related revenue is the largest component of the City’s Franchise Tax revenue, followed by cable and electricity. The price of electricity continues to increase and will result in a modest increase in revenues. The forecast assumes additional development within the City.

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Transient Occupancy Tax
Description
Hotel tax (also known as transient occupancy tax or TOT) is a tax that is applied to the cost of hotel or other lodging stays of less than 30 days. The TOT tax rate increased from 8% to 13% in January 2017, following a vote of the registered voters . Factors influencing hotel tax revenues include business and leisure travel, new hotels, hotel expansion, and room rate increases. Hotel taxes account for slightly more than 2.4% of all projected General Fund resources next year.

Trend
Moreno Valley hotel revenue has rebounded strongly from the recessionary bottom as a result of higher room rates, increased occupancy, and the development of new hotels.

Outlook
The FY 2023/24 Budget projects continued growth in Moreno Valley hotel tax revenue consistent with increases in the tax rate and increases in local business activity, reflected in recent improvement in Riverside County jobs. The City is projecting growth in hotel tax revenue due to the addition of new hotels.

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Miscellaneous Revenues

Description
The miscellaneous revenue category is made up of a variety of relatively small revenue categories including fees for services, licenses and permits, fines and forfeitures and revenue from other agencies. These revenues include animal adoption and license fees, false alarms, and business permit fees.

Trend
Revenues in the miscellaneous category were impacted from the recent recession, COVID-19 and impacts on new developments. Revenues from other sources, including animal licenses, traffic fines, and business permit fees, have increased over time as the City has grown.

Outlook
Miscellaneous revenues for FY 2023/24 are estimated at $26.2 million, reflecting an increase of 2.2% from FY 2022/23. Miscellaneous revenues are budgeted cautiously compared to current year estimates due to the volatility of these charges.

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Budget
Summary

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Budget at a Glance
The City’s Budget consists of three major components: its General Fund Budget (general operations), Capital Improvement Program (CIP) Budget, and Special Funds Budget.

The General Fund Budget is the City’s fiscal operating blueprint. The FYs 2023/24 - 2024/25 General Fund operating budget is based on resource projections (including transfers-in) of $152.8 million and $155.2 million, respectively. Departmental operating expenditures and transfers -out are budgeted at $152.8 million and $ 155.2 million, respectively.

The 2023/24 - 2024/25 operating budget furthers the City’s ongoing commitment to fiscal responsibility and effective management. The budget is balanced without the use of contingency reserve funding, and it concentrates resources on maintaining the existing levels of services and an expansion of services to public safety.

Revenue projections are based on the most current economic data available and budgeted appropriations reflect ongoing efforts to achieve efficiencies. Each City department has carefully evaluated its expenditures, seeking to maintain services while reducing costs wherever feasible. Contingencies traditionally built into the operating budget as a means of accounting for unexpected needs has been reduced to the most basic level or eliminated entirely. The assumed vacancy rate in budgeting salary and benefit costs for all personnel was set at 5% and public safety vacancy rates for contractual services were set at 5% , more closely matching the City’s historical experience. Next year’s operating budget is very lean. At the end of the FY 2024/25, however, the City expects to maintain existing fund balance of $54.4 million of Unrestricted General Fund balance as necessary to fund operational cash flow needs.

Based on the Fund Balance and Financial Reserves Policy, this reserve is calculated to be approximately 30.3% of the City’s budget, which is within the reserves requirement of 17 % to 35%. Additionally, the City has established within the General Fund an Emergency Reserve Fund of $1 6.1 million or 12% and a Rainy Day Reserve Fund of $13.4 million or 10%. The City expects to finish the current fiscal year with a surplus that can be used by the City Council at the end of the year to make progress towards funding current unfunded liabilities of the City.

The CIP Budget details the acquisition or construction of major capital facilities, infrastructure or equipment. The CIP Budget is used to account for the receipt and disbursement of funds for specific project related purposes that often span more than one year. Special Fund budgets are used to account for the receipt and disbursement of funds restricted by law or administered for specific purposes. The CIP and Special Fund budgets are detailed in later sections of this document.

A financial summary of the City’s General Fund is provided on the following pages.

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Departmental Summaries
City Council Office
The City Council Office is comprised of five members, one at large mayor serving a two- year term and four council members elected by district serving staggered four -year terms. It is a policy making body of the community. The Council appoints the City Manager, City Attorney, City Clerk, and City Treasurer. Members of the City Council are appointed to serve on internal subcommittees and advisory boards and commissions as well as inter-agency committees.

The department’s budget is based on the continuation of essential, mandated, and City Council-directed services and includes General Fund expenditures of $1.1 million.

City Manager’s Office
The City Manager serves as the chief executive officer of the City. Under City Council direction, the City Manager is responsible for the efficient management of all City business. Professional leadership is provided from this Office to the Executive Management Team to enable them to serve the community in a responsive and resourceful manner. Functions of the City Manager’s Office include coordination of the implementation of City Council policies and programs; providing overall direction to the departments that administer City programs and services; coordinating intergovernmental relations and legislative advocacy; and administration of the City's communications, media relations, and public information programs.

The department’s budget is based on the continuation of essential, mandated, and City Council-directed services and includes General Fund expenditures of $2.5 million.

City Attorney
The Office of the City Attorney provides a wide range of legal services to the City organization. It provides legal advice to the City Council, City Manager, City staff and City Boards, Committees and Commissions. It conducts or oversees all litigation involving the City. The office prepares or reviews ordinances, resolutions, contracts, and other legal documents relating to the City’s business.

The City Attorney’s Office represents the City government rather than individuals and has an attorney -client relationship with the City Council (as an entity) as its primary client, and secondarily with other city boards, commissions, officers, and employees within the scope of their duties for the City.

The department’s budget is based on the continuation of essential, mandated, and City Council-directed services and includes General Fund expenditures of $1.1 million.

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City Clerk
The City Clerk appointed by the City Council serves as the Secretary to the City Council, is legally responsible for the preparation of agendas, the recording and maintenance of all Council actions, filing of public notices, coordination and administration of all City records, documents and public files. The City Clerk maintains the City’s municipal code, receives all claims filed against the City, serves as the official custodian of the City seal, conducts all elections, receives nomination papers and is the filing officer for all requirements of the California Fair Political Practices Commission.

The department’s budget is based on the continuation of essential, mandated, and City Council-directed services and includes General Fund expenditures of $913,000.

Community Development
The Community Development Department provides a variety of development and business services related to enhancing the safety and quality of life in the community.

The Community Development function provides planning, building, code compliance, business licenses services, and oversight for the public safety function of animal control services. The Building & Safety Division provides building plan examination services and conducts field inspections of buildings under construction to ensure that City’s building environment adheres to established construction codes. The Community Enhancement & Neighborhood Services Division is responsible for the enforcement of codes relating to neighborhood nuisances, health & safety, substandard housing, vehicle abatement, illegal dumping, improper signage, parking control, and weed abatement. Community Enhan cement staff also manages Graffiti Restitution and Shopping Cart Retrieval programs. The Planning Division processes land use applications in accordance with the provisions of the City’s Development Code, General Plan, Landscape Guidelines, applicable Specific plan requirements, CEQA, and other State and Federal requirements.

The department’s budget is based on the continuation of essential, mandated, and City Council-directed services and includes General Fund expenditures of $14.6 million.

Economic Development
The Economic Development function facilitates new investment and development in the community. Economic Development Administration promotes the City as a quality place to do business and seeks to attract new development and encourages expansion of existing businesses through an array of strategies including marketing, site selection assistance, ombudsman service and much more.

The department’s budget is based on the continuation of essential, mandated, and City Council-directed services and includes General Fund expenditures of $2.5 million.

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Financial and Management Services
The Financial & Management Services (FMS) Department provides a wide range of support services to other City departments. These services include budget administration; financial reporting; citywide payroll; billing and accounts receivable; accounts payable; cash management and investing; cashiering; purchasing and central stores; technology services, special landscape and lighting districts.

The department’s budget is based on the continuation of essential, mandated, and City Council-directed services and includes General Fund expenditures of $19.4 million.

Fire
The City of Moreno Valley Fire Department operates seven fire stations and a Fire Prevention Bureau that provides fire suppression, emergency medical, rescue, and hazardous materials response as well as fire prevention services to the citizens of Moreno Valley. The equipment utilized by the department has the versatility to respond to both urban and rural emergency conditions. Through a Cooperative Fire Services Agreement with CAL FIRE/Riverside County Fire, the City has access to additional emergency equipment such as brush engines, firefighting aircraft, hazardous materials unit, fire crews, and breathing support units. The Office of Emergency Management and Volunteer Services program provides a wide variety of training to both employees and the community. Additionally, this program is tasked with preparing the City for any emergency situation through mitigation, preparedness, response, and recovery for a variety of natural or man-made disasters that may occur in the community.

The department’s budget is based on the continuation of essential, mandated, and City Council-directed services and includes General Fund expenditures of $28.9 million.

Human Resources
The Human Resources Department functions within the City include talent management, labor relations, personnel rules application and policy setting, training, benefits, risk management services (workers’ compensation, etc.) , Equal Employment Opportunity (EEO), and related support.

The department’s budget is based on the continuation of essential, mandated, and City Council-directed services and includes General Fund expenditures of $1.8 million.

Parks and Community Services
The Parks and Community Service Department plan s, designs, and oversees development of new park sites and facilities, maintains parks and facilities in a safe and aesthetically pleasing manner, maintains and oversees development of the multi -use trail system, provides a wide range of programs for the community including athle tic leagues, classes, field trips, child care, teen and senior activities, schedules use of facilities, plans, organizes and promotes special events, and enforces the park rules and regulations and promotion of safe use of park facilities , and library services. The Proposed Budget
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- library provides a full range of information services via traditional delivery methods and through various electronic venues.

The department’s budget is based on the continuation of essential, mandated, and City Council-directed services. The Parks and Community Service Department is overseen by the Community Services District and includes Zone A Fund expenditures of $12.6 million and revenues of $10. 3 million and the use of available fund balance to be reinvested in the parks division.

Police
The Moreno Valley Police Department is a full -service law enforcement agency. The Department is comprised of divisions that manage city resources and work together to deliver the Department Mission. The Administration Division includes the Office of the Chief of Police, the Accounting Unit, Facilities/Maintenance, the Training Unit, the Business Office and the Community Services Unit. In addition to managing day to day department operations, this Division provides oversight for all the other divisions. The Detective Division consists of the Investigations Unit, the Crime Analysis Unit, the Criminal Registrants Unit, the School Resource Unit and the Riverside County Regional Medical Center Unit. The Patrol Division consists of four patrol shifts, the Mall Team, the K-9 Program, the Telephone Reporting Unit, the Logistics/Property/Evidence Unit, and the Field Training Program. The Special Enforcement Teams Division consi sts of the Gang Unit, the Narcotics Unit, the Career Criminal Apprehension Team, the Traffic Team, the Burglary Suppression Team, the Robbery Suppression Team, the Problem Oriented Policing Team, and the Homeless Outreach Team.

The department’s budget is based on the continuation of essential, mandated, and City Council-directed services and includes General Fund expenditures of $61.9 million.

Public Works
The Public Works department is responsible for public works administration, city engineering, maintenance of public facilities located within the street right -of-way, design and construction of City-built capital improvements, and administration of traffic facilities. The department also provid es electric service to new development in residential, commercial, and industrial areas, and related activities through the Moreno Valley Electric Utility Fund . The Land Development Division is responsible for the review, approval and inspection of private development projects related to tentative and final parcel maps, lot line adjustments, monument inspection and soil & hydrology reports, along with plans for grading, street improvements and storm water management.

The department’s budget is based on the continuation of essential, mandated, and City Council-directed services and includes General Fund expenditures of $15.6 million.

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Non-Departmental
The Non- Departmental operating budget encompasses citywide taxes and assessments, sales tax and property tax audits and payments for recovered revenues, and special situations not related to a specific department. The department’s General Fund expenditures are $2.6 million.

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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- Department/Fund Relationship
The relationship between departments and funds are dependent on the services that are required to be provided by the departments and the resources that are available to fund those services. The following matrix demonstrates this relationship between the departments and funds included in the budget process.

Note: Community Services Districts, a division of Parks & Community Services, has been included in the Special Revenue Funds while the Internal Service Funds, found in in various departments, are included in the Non-Major Proprietary Funds.

Fiduciary
Funds
Department
General
Fund
Special
Revenue
Capital
Projects
Debt
Service
Successor
Agency
Housing
Authority
Electric
Utility
Non-Major
Proprietary
Funds
Non-Major
Fiduciary
Funds
City Council X
City Manager X X
City Attorney X X X
City Clerk X
Community Development X X
Economic Development X
Financial & Management
Services X X X X X X X
Fire X X
Human Resources X X
Parks & Community
Services X X X X
Police X X
Public Works X X X X X X
Non Departmental X X X X X X X X X
Proprietary FundsGovernmental Funds
Department/Fund Relationship Chart
Proposed Budget
Draft

EXHIBIT A
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Packet Pg. 1040
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- General Fund Resources and Expenditures
For FY 2023/24 the General Fund continues to remain balanced with revenues of $152.8 million and expenditures of $152.8 million.

In FY2022/23, Council approved the use of fund balance for the expansion of the Animal Shelter.

General Fund Summary
The following graphs provide information regarding the City’s General Fund revenues and transfers -in by budget category and General Fund operating expenditures and transfers-out by department.

General
Fund
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Amended
Budget
FY 2023/24
Proposed
Budget
FY 2024/25
Proposed
Budget
Revenues :

Taxes:

Property Tax 17,217,684$ 18,473,330$ 19,290,569$ 19,738,500$ 21,500,000$ 22,136,000$ Property Tax in-lieu 21,232,068 22,738,372 23,835,902 25,623,093 27,500,000 28,100,000 Utility Users Tax 15,499,534 16,361,233 17,708,256 15,717,540 17,500,000 18,000,000 Sales Tax 20,498,386 25,723,710 40,570,137 36,725,489 37,500,000 37,750,000 Other Taxes 12,970,014 15,448,743 19,818,127 16,666,375 19,700,000 20,000,000 Licenses & Permits 3,843,038 4,193,378 4,182,232 5,614,135 5,638,254 5,639,454 Intergovernmental 536,799 3,145,436 663,988 610,803 615,803 615,803 Charges for Services 11,947,306 12,596,206 15,608,929 14,077,395 14,476,273 14,529,973 Use of Money & Property 9,048,856 1,540,805 (6,674,183) 4,669,753 4,723,000 4,725,100 Fines & Forfeitures 573,901 764,279 660,409 504,500 532,500 532,500 Miscellaneous 416,774 294,077 1,812,061 166,000 221,500 221,500 Total Revenues 113,784,360 121,279,567 137,476,426 140,113,583 149,907,330 152,250,330 Expenditures:

Personnel Services 27,238,552$ 21,217,978$ 24,914,012$ 28,581,747$ 29,238,558$ 30,985,300$ Contractual Services 67,759,976 68,974,575 48,883,267 71,757,383 107,114,087 108,073,742 Material & Supplies 3,249,489 3,026,571 1,605,606 3,765,294 5,369,852 4,414,612 Debt Service - - 229,676 - - - Fixed Charges 5,540,701 5,320,890 5,832,375 6,171,821 6,151,248 6,151,248 Fixed Assets 64,888 48,944 1,378,204 45,739 - - Total Expenditures 103,853,606 98,588,958 82,843,140 110,321,984 147,873,745 149,624,902 Excess (Deficiency) of Revenues
Over (Under) Expenditures 9,930,755 22,690,610 54,633,286 29,791,599 2,033,585 2,625,428 Tra nsfe rs:

Transfers In 217,760$ 79,958$ 65,129$ 939,216$ 2,926,713$ 2,940,159$ Tr
ansfers Out (5,411,389) (7,485,485) (44,104,079) (35,275,751) (4,957,082) (5,560,911) Net Transfers (5,193,629) (7,405,527) (44,038,949) (34,336,535) (2,030,369) (2,620,752) Total Revenues & Transfers In 114,002,120 121,359,525 137,541,555 141,052,799 152,834,043 155,190,489 Total Expenditures & Transfers Out (109,264,995) (106,074,443) (126,947,218) (145,597,735) (152,830,827) (155,185,813) Net Change or
Adopted Use of Fund Balance 4,737,126$ 15,285,083$ 10,594,337$ (4,544,936)$ 3,216$ 4,676$ Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1041
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023-

GENERAL FUND OPERATING REVENUES & TRANSFERS-IN
By Budget Category

Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1042
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023-

GENERAL FUND OPERATING EXPENDITURES & TRANSFERS-OUT
By Department

Outstanding Debt
As discussed in the City’s Debt Management Policy, the City’s legal debt limit is set by State of California Statute at 15% of the City’s adjusted assessed valuation. The City currently has no debt that is supported by tax revenues and therefore has no debt service subject to the debt limit. Currently the City has no intention of issuing new debt but continues to review opportunities to refinance existing debt when prudent.

During FY 2021/22 the City did not enter into any new financing arrangements but did refinance the outstanding bonds/debt related to the 2018 Streetlight Financing agreement and the 2015 Lease Revenue Bonds and the 2016 Refunding Lease Revenue Bonds, which are debt issuance of the Moreno Valley Electric Utility Fund.

Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1043
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023-

Principal
Due
Interest
Due
Principal
Due
Interest
Due
2014 Refunding of
2005 LRB
Partial refunding of bond
used to construct
roadways, expand Public
Safety Building and
construct Fire Station.
2014 2036 22,655 22,602 1,297 977 1,355 911
22,602 1,297 977 1,355 911
2020 Refunding Total
Road Improvement
COPs
Refunding of bond used
for the construction of
roadway improvements
2020 2039 20,970 17,905 970 424 980 415
17,905 970 424 980 415
2014 Refunding of
2005 LRB
Partial refunding of bond
used to construct
roadways, expand Public
Safety Building and
construct Fire Station.
2014 2036 2,669 2,663 153 115 160 107
2019 LRB
To construct additional
electric infrastructure and
to provide for smart
metering and other
system automation.
2019 2049 15,830 15,830 0 633 0 633
2021 Refunding of
2015 & 2016
Refunding of 2007
LRB
Refunding of bonds used
to construct electric utility
infrastructure
2016 2045 30,985 27,810 1,450 628 1,460 618
2021 Refunding of
2018 Streetlight
Financing (Private
Placement)
Refunding of bonds used
to purchase streetlights
from SC Edison and retrofit
them to LED.
2021 2034 7,402 6,426 489 219 506 202
52,729 2,092 1,595 2,126 1,560Total Electric Utility Fund SUMMARY OF CITYWIDE DEBT OBLIGATIONS (amounts are in thousands) FY 2023-24 FY 2024-25

GENERAL FUND

ELECTRIC UTILITY FUND

MEASURE A FUND
Total General Fund
Total Measure A Fund
Debt Issue Purpose of Issuance
Issuance
Year
Final
Maturity
Year
Total
Issue
Size
Outstanding
Principal
6/30/23
Note: Bond collateral was Public Safety Development Impact Fee revenue, therefore no General Fund resources are committed for this bond.

Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1044
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget

CITY-WIDE FUND BALANCES
Department/Fund
Projected
Available Fund
Balance
June 30, 2023
Revenues
FY 2023/24 Transfers In
Total Sources of
Funds
FY 2023/24
GENERAL FUND *
1 GENERAL FUND $ 54, 442,085 $ 149,907,330 $ 2,926,713 $ 152,834,043

COMMUNITY SERVICES DISTRICT
2 LIBRARY SERVICES 2,214,333 2,700,955 475,000 3,175,955 3 ZONE A PARKS 8,091,549 10,313,157 - 10,313,157 4 SPECIAL DISTRICT FUNDS 8,032,815 7,732,170 863,472 8,595,642

SUCCESSOR AGENCY
5 SUCCESSOR AGENCY (47,301,921) 3,015,910 - 3,015,910

HOUSING AUTHORITY
7 HOUSING AUTHORITY 37,099,012 - - -

SPECIAL REVENUE FUNDS
16 GAS TAX 4,829,755 11,141,465 - 11,141,465 9 ENDOWMENT FUNDS 203,028 3,300 - 3,300 12 975,807 1,979,019 - 1,979,019 13 DEVELOPMENT IMPACT FEES 21,458,393 4,511,637 1,059,115 5,570,752 17 HOME(FEDERAL) 5,788,067 - - - 18 MEASURE A 6,150,943 6,422,000 - 6,422,000 19 OTHER GRANTS & SPECIAL REVENUES 58,576,827 16,991,374 85,315 17,076,689

CAPITAL PROJECTS
28 CAPITAL PROJECT FUNDS 12,349,346 4,640,390 7,749,030 12,389,420

ELECTRIC UTILITY *
29 ELECTRIC UTILITY 59,749,509 49,026,296 - 49,026,296

INTERNAL SERVICE FUNDS
30 GENERAL LIABILITY INSURANCE (164,469) 1,074,332 1,200,000 2,274,332 31 WORKERS' COMPENSATION 1,158,916 472,251 - 472,251 32 TECHNOLOGY SERVICES 10,863,537 - 725,000 725,000 33 FACILITIES MAINTENANCE 16,357,419 3,917,715 - 3,917,715 34 FLEET MAINTENANCE 9,383,273 2,043,933 45,000 2,088,933 35 EQUIPMENT REPLACEMENT RESERVE 20,878,527 1,075,235 - 1,075,235 36 UNFUNDED LIABILITIES 5,563,042 - - -

DEBT SERVICE
37 OPERATING & CAPITAL DEBT SERVICE 7,632,231 - 4,018,340 4,018,340 Total 304,332,024$ 276,968,469$ 19,146,985$ 296,115,454$

COMMUNITY DEVELOPMENT BLOCK
* Represents unrestricted fund balances available for payment of debt service, capital improvements, or other annual operating costs. Note:

Fund balances include Nonspendable, Restricted, Committed, Assigned, and Unrestricted funds.

Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1045
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget

CITY-WIDE FUND BALANCES
Department/Fund
GENERAL FUND *
1 GENERAL FUND

COMMUNITY SERVICES DISTRICT
2 LIBRARY SERVICES
3 ZONE A PARKS
4 SPECIAL DISTRICT FUNDS

SUCCESSOR AGENCY
5 SUCCESSOR AGENCY

HOUSING AUTHORITY
7 HOUSING AUTHORITY

SPECIAL REVENUE FUNDS
16 GAS TAX
9 ENDOWMENT FUNDS
12 13 DEVELOPMENT IMPACT FEES
17 HOME(FEDERAL)
18 MEASURE A
19 OTHER GRANTS & SPECIAL REVENUES

CAPITAL PROJECTS
28 CAPITAL PROJECT FUNDS
ELECTRIC UTILITY *
29 ELECTRIC UTILITY

INTERNAL SERVICE FUNDS
30 GENERAL LIABILITY INSURANCE
31 WORKERS' COMPENSATION
32 TECHNOLOGY SERVICES
33 FACILITIES MAINTENANCE
34 FLEET MAINTENANCE
35 EQUIPMENT REPLACEMENT RESERVE
36 UNFUNDED LIABILITIES

DEBT SERVICE
37 OPERATING & CAPITAL DEBT SERVICE
Total

COMMUNITY DEVELOPMENT BLOCK
Operating
Expenditures
FY 2023/24
Capital
Expenditures
FY 2023/24
Transfers Out
Total Uses of
Funds
FY 2023/24
$ (147,873,745) $ - $ (4,957,082) $ (152,830,827) (3,281,250) - - (3,281,250) (12,396,080) - - (12,396,080) (8,575,916) - (85,154) (8,661,070)

(2,311,216) - (150,000) (2,461,216)

- - - -

(3,994,804) - (50,000) (4,044,804) (8,342) - (223) (8,565) (692,657) (1,286,362) - (1,979,019) - - (3,003,662) (3,003,662) - - - - (1,837,086) - (1,462,036) (3,299,122) (14,752,575) - (170,000) (14,922,575)

- (5,600,000) (5,600,000) (11,200,000)

(41,485,847) - - (41,485,847)

(2,743,145) - - (2,743,145) (948,799) - - (948,799) (1,333,520) - - (1,333,520) (4,781,713) - (808,705) (5,590,418) (1,724,305) - (2,744,480) (4,468,785) - - (115,643) (115,643) - - - -

(4,018,340) - - (4,018,340) (252,759,340)$ (6,886,362)$ (19,146,985)$ (278,792,687)$ * Represents unrestricted fund balances available for payment of debt service, capital improvements, or other annual operating costs. Note:

Fund balances include Nonspendable, Restricted, Committed, Assigned, and Unrestricted funds.

Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1046
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget

CITY-WIDE FUND BALANCES
Department/Fund
GENERAL FUND *
1 GENERAL FUND

COMMUNITY SERVICES DISTRICT
2 LIBRARY SERVICES
3 ZONE A PARKS
4 SPECIAL DISTRICT FUNDS

SUCCESSOR AGENCY
5 SUCCESSOR AGENCY

HOUSING AUTHORITY
7 HOUSING AUTHORITY

SPECIAL REVENUE FUNDS
16 GAS TAX
9 ENDOWMENT FUNDS
12 13 DEVELOPMENT IMPACT FEES
17 HOME(FEDERAL)
18 MEASURE A
19 OTHER GRANTS & SPECIAL REVENUES

CAPITAL PROJECTS
28 CAPITAL PROJECT FUNDS
ELECTRIC UTILITY *
29 ELECTRIC UTILITY

DEBT SERVICE
37 OPERATING & CAPITAL DEBT SERVICE
Total

COMMUNITY DEVELOPMENT BLOCK
Projected
Available Fund
Balance
June 30, 2024
% Change in
Fund Balance
Reason for Greater Than 10%
Variance
$ 54,445,301 0.0% -
2,109,038 -5.0% -
6,008,626 -34.7%
Use of Fund Balance for a $6M Park
Rehabilitation and Refurbishment
Project
7,967,387 -0.8% -

(46,747,227) -1.2% -

37,099,012 0.0% -

11,926,416 59.5% Retain fund balance for future
projects
197,763 -2.7% -
975,807 0.0% -
24,025,483 10.7% Retain fund balance for future
projects
5,788,067 0.0% -
9,273,821 33.7% Retain fund balance for future
projects
60,730,941 3.5% -

13,538,766 8.8% -

67,289,958 11.2% Retain fund balance for future
projects

(633,282) 74.0% Based on estimated claims. Actual
amounts may vary
682,368 -69.8% Based on estimated claims. Actual
amounts may vary
10,255,017 -5.9% -
14,684,716 -11.4% Use of Fund Balance for several
Facility Rehabilitation Projects
7,003,421 -34.0% Retain fund balance for future
replacement
21,838,119 4.4% -
5,563,042 0.0% -

7,632,231 0.0% -
321,654,791$
* Represents unrestricted fund balances available for payment of debt service, capital improvements, or other annual operating costs. Note:

Fund balances include Nonspendable, Restricted, Committed, Assigned, and Unrestricted funds.

Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1047
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget

CITY-WIDE FUND BALANCES
Department/Fund
GENERAL FUND *
1 GENERAL FUND

COMMUNITY SERVICES DISTRICT
2 LIBRARY SERVICES
3 ZONE A PARKS
4 SPECIAL DISTRICT FUNDS

SUCCESSOR AGENCY
5 SUCCESSOR AGENCY

HOUSING AUTHORITY
7 HOUSING AUTHORITY

SPECIAL REVENUE FUNDS
16 GAS TAX
9 ENDOWMENT FUNDS
12 13 DEVELOPMENT IMPACT FEES
17 HOME(FEDERAL)
18 MEASURE A
19 OTHER GRANTS & SPECIAL REVENUES

CAPITAL PROJECTS
28 CAPITAL PROJECT FUNDS
ELECTRIC UTILITY *
29 ELECTRIC UTILITY

DEBT SERVICE
37 OPERATING & CAPITAL DEBT SERVICE
Total

COMMUNITY DEVELOPMENT BLOCK
Projected
Available Fund
Balance
June 30, 2024
Revenues
FY 2024/25 Transfers In
Total Sources of
Funds
FY 2024/25
$ 54,445,301 $ 152,250,330 $ 2,940,159 $ 155,190,489 2,109,038 2,700,955 475,000 3,175,955 6,008,626 10,313,157 - 10,313,157 7,967,387 7,913,968 1,005,120 8,919,088

(46,747,227) 3,015,910 - 3,015,910

37,099,012 - - -

11,926,416 11,141,465 - 11,141,465 197,763 3,300 - 3,300 975,807 1,979,019 - 1,979,019 24,025,483 4,511,636 1,059,115 5,570,751 5,788,067 - - - 9,273,821 6,550,000 - 6,550,000 60,730,941 16,157,232 86,353 16,243,585

13,538,766 40,000 7,749,030 7,789,030

67,289,958 49,872,818 - 49,872,818

(633,282) 1,074,332 1,665,000 2,739,332 682,368 472,251 - 472,251 10,255,017 - 725,000 725,000 14,684,716 3,917,715 - 3,917,715 7,003,421 2,043,933 45,000 2,088,933 21,838,119 107,235 - 107,235 5,563,042 - - -

7,632,231 - 4,010,854 4,010,854 321,654,791$ 274,065,256 $ 19,760,631 $ 293,825,887 $ * Represents unrestricted fund balances available for payment of debt service, capital improvements, or other annual operating costs. Note:

Fund balances include Nonspendable, Restricted, Committed, Assigned, and Unrestricted funds.

Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1048
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget

CITY-WIDE FUND BALANCES
Department/Fund
GENERAL FUND *
1 GENERAL FUND

COMMUNITY SERVICES DISTRICT
2 LIBRARY SERVICES
3 ZONE A PARKS
4 SPECIAL DISTRICT FUNDS

SUCCESSOR AGENCY
5 SUCCESSOR AGENCY

HOUSING AUTHORITY
7 HOUSING AUTHORITY

SPECIAL REVENUE FUNDS
16 GAS TAX
9 ENDOWMENT FUNDS
12 13 DEVELOPMENT IMPACT FEES
17 HOME(FEDERAL)
18 MEASURE A
19 OTHER GRANTS & SPECIAL REVENUES

CAPITAL PROJECTS
28 CAPITAL PROJECT FUNDS
ELECTRIC UTILITY *
29 ELECTRIC UTILITY

DEBT SERVICE
37 OPERATING & CAPITAL DEBT SERVICE
Total

COMMUNITY DEVELOPMENT BLOCK
Operating
Expenditures
FY 2024/25
Capital
Expenditures
FY 2024/25
Transfers Out
Total Uses of
Funds
FY 2024/25
$ (149,624,902) $ - $ (5,560,911) $ (155,185,813) (3,283,990) - - (3,283,990) (12,778,268) - - (12,778,268) (8,984,081) - (87,671) (9,071,752)

(2,250,666) - (150,000) (2,400,666)

- - - -

(4,207,822) - (50,000) (4,257,822) (8,342) - (223) (8,565) (692,657) (1,286,362) - (1,979,019) - - (2,997,324) (2,997,324) - - - - (1,909,109) - (1,462,714) (3,371,823) (15,128,485) - (170,000) (15,298,485)

- (5,600,000) (5,600,000) (11,200,000)

(42,090,191) - - (42,090,191)

(2,750,168) - - (2,750,168) (955,342) - - (955,342) (1,333,520) - - (1,333,520) (4,852,837) - (808,705) (5,661,542) (1,776,039) - (2,757,440) (4,533,479) - - (115,643) (115,643) - - - -

(4,010,854) - - (4,010,854) (256,637,273)$ (6,886,362)$ (19,760,631)$ (283,284,266)$ * Represents unrestricted fund balances available for payment of debt service, capital improvements, or other annual operating costs. Note:

Fund balances include Nonspendable, Restricted, Committed, Assigned, and Unrestricted funds.

Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1049
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget

CITY-WIDE FUND BALANCES
Department/Fund
GENERAL FUND *
1 GENERAL FUND

COMMUNITY SERVICES DISTRICT
2 LIBRARY SERVICES
3 ZONE A PARKS
4 SPECIAL DISTRICT FUNDS

SUCCESSOR AGENCY
5 SUCCESSOR AGENCY

HOUSING AUTHORITY
7 HOUSING AUTHORITY

SPECIAL REVENUE FUNDS
16 GAS TAX
9 ENDOWMENT FUNDS
12 13 DEVELOPMENT IMPACT FEES
17 HOME(FEDERAL)
18 MEASURE A
19 OTHER GRANTS & SPECIAL REVENUES

CAPITAL PROJECTS
28 CAPITAL PROJECT FUNDS
ELECTRIC UTILITY *
29 ELECTRIC UTILITY

DEBT SERVICE
37 OPERATING & CAPITAL DEBT SERVICE
Total

COMMUNITY DEVELOPMENT BLOCK
Projected
Available Fund
Balance
June 30, 2025
% Change in
Fund Balance
Reason for Greater Than 10%
Variance
$ 54,449,977 0.0% -
2,001,003 -5.4% -
3,543,515 -69.6%
Use of Fund Balance for a $6M Park
Rehabilitation and Refurbishment
Project
7,814,723 -2.0% -

(46,131,983) -1.3% -

37,099,012 0.0% -

18,810,059 36.6% Retain fund balance for future
projects
192,498 -2.7% -
975,807 0.0% -
26,598,910 9.7% -
5,788,067 0.0% -
12,451,998 25.5% Retain fund balance for future
projects
61,676,041 1.5% -

10,127,796 -33.7% Retain fund balance for future
Capital Projects

75,072,585 10.4% Retain fund balance for future
projects

(644,118) 1.7% -
199,277 -242.4% Based on estimated claims. Actual
amounts may vary
9,646,497 -6.3% -
12,940,889 -13.5% Use of Fund Balance for several
Facility Rehabilitation Projects
4,558,875 -53.6% Use of Fund Balance for several
Fleet Purchases
21,829,711 0.0% -
5,563,042 0.0% -

7,632,231 0.0% -
332,196,412$
* Represents unrestricted fund balances available for payment of debt service, capital improvements, or other annual operating costs. Note:

Fund balances include Nonspendable, Restricted, Committed, Assigned, and Unrestricted funds.

Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1050
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget
General Fund Reserve Summary
2021/22
Audited
Projected
Increase
(Decrease) of
Fund Balance Projected Balance
Projected
Increase
(Decrease) of
Fund Balance Projected Balance
Projected
Increase
(Decrease) of
Fund Balance Projected Balance
Nonspendable:

Other $ - $ - $ - $ - $ - $ - $ - Invested in Capital Assets - - - - - - - Capital Contribution - - - - - - - Prepaid & Other 459,554 - 459,554 - 459,554 - 459,554 Advances 5,400,000 - 5,400,000 - 5,400,000 - 5,400,000 Long Term Receivables - - - - - - - Land Held for Redevelopment 2,856,471 - 2,856,471 - 2,856,471 - 2,856,471 Perm Fund Principal - - - - - - - Notes and Loans - - - - - - - Notes to Successor Agency 2,759,823 - 2,759,823 - 2,759,823 - 2,759,823 Restricted For: - - - - - - - Other - - - - - - - Public Purpose Funds - - - - - - - Debt Service - - - - - - - General Fund - - - - - - - Non-General Fund - - - - - - - Committed To: - - - - - - - Other - - - - - - - Outside Legal Services - - - - - - - MVU Line of Credit 2,600,000 - 2,600,000 - 2,600,000 - 2,600,000 Maintain Pedestrian Bridge 240,363 - 240,363 - 240,363 - 240,363 Operating Reserve 16,129,747 16,129,747 - 16,129,747 - 16,129,747 Reserve Stabilization - - - - - - - Assigned To: - - - - - - - Other (8,177,391) - (8,177,391) - (8,177,391) - (8,177,391) Capital Projects - - - - - - - Continuing Appropriations 2,256,992 2,256,992 - 2,256,992 - 2,256,992 Economic Uncertainty Reserve 13,441,456 13,441,456 - 13,441,456 - 13,441,456 Assigned to: Grants 3,941,133 3,941,133 - 3,941,133 - 3,941,133 Unassigned: - - - - - - - Other - - - - - - - General Fund 54,442,085 - 54,442,085 3,216 54,445,301 4,676 54,449,977 Total Fund Balance $ 96,350,233 $ - $ 96,350,233 $ 3,216 $ 96,353,449 $ 4,676 $ 96,358,125 2022/23 2023/24 2024/25
Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1051
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 City of Moreno Valley
FY 2023/24 Proposed Budget
Revenue & Expense Summary
General
Fund
Community
Services
District Successor Agency
Revenues:

Taxes:

Property Tax $ 21,500,000 $ 6,045,278 $ 3,015,910 Property Tax in-lieu 27,500,000 - - Utility Users Tax 17,500,000 - - Sales Tax 37,500,000 - - Other Taxes 19,700,000 7,268,090 - State Gasoline Tax - - - Licenses & Permits 5,638,254 - - Intergovernmental 615,803 - - Charges for Services 14,476,273 6,229,297 - Use of Money & Property 4,723,000 1,164,220 - Fines & Forfeitures 532,500 24,897 - Miscellaneous 221,500 14,500 - Total Revenues 149,907,330 20,746,282 3,015,910 Expenditures:

Personnel Services $ 29,238,558 $ 8,371,280 $ 88,754 Contractual Services 107,114,087 11,183,768 175,212 Material & Supplies 5,369,852 1,286,691 2,800 Debt Service - - 1,976,900 Electric Utility Exp - - - Fixed Charges 6,151,248 3,411,507 67,550 Fixed Assets - - - Total Expenditures 147,873,745 24,253,246 2,311,216 Excess (Deficiency) of Revenues
Over (Under) Expenditures 2,033,585 (3,506,964) 704,694 Transfers:

Transfers In 2,926,713 1,338,472 - Transfers Out (4,957,082) (85,154) (150,000) Net Transfers (2,030,369) 1,253,318 (150,000) Total Revenues & Transfers In 152,834,043 22,084,754 3,015,910 Total Expenditures & Transfers Out (152,830,827) (24,338,400) (2,461,216) Net Change or
Proposed Use of Fund Balance 3,216$ (2,253,646)$ 554,694$ Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1052
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley
FY 2023/24 Proposed Budget
Revenue & Expense Summary
Revenues:

Taxes:

Property Tax
Property Tax in-lieu
Utility Users Tax
Sales Tax
Other Taxes
State Gasoline Tax
Licenses & Permits
Intergovernmental
Charges for Services
Use of Money & Property
Fines & Forfeitures
Miscellaneous
Total Revenues
Expenditures:

Personnel Services
Contractual Services
Material & Supplies
Debt Service
Electric Utility Exp
Fixed Charges
Fixed Assets
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Transfers:

Transfers In
Transfers Out
Net Transfers
Total Revenues & Transfers In
Total Expenditures & Transfers Out
Net Change or
Proposed Use of Fund Balance
Housing
Special
Revenue
Funds Capital Projects
$ - $ - $ - - - - - - - - - - - 400,000 - - 11,140,465 -
- 1,400 - - 18,712,015 4,600,390
- 7,545,643 40,000
- 406,219 - - - - - 2,843,053 -
- 41,048,795 4,640,390
$ - $ 6,343,914 $ - - 12,224,672 -
- 1,310,960 -
- - - - - - - 1,405,918 -
- 1,286,362 5,600,000
- 22,571,826 5,600,000
- 18,476,969 (959,610)
- 1,144,430 7,749,030
- (4,685,921) (5,600,000)
- (3,541,491) 2,149,030
- 42,193,225 12,389,420
- (27,257,747) (11,200,000)
-$ 14,935,478$ 1,189,420$
Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1053
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley
FY 2023/24 Proposed Budget
Revenue & Expense Summary
Revenues:

Taxes:

Transfers In
Transfers Out
Net Transfers
Total Revenues & Transfers In
Total Expenditures & Transfers Out
Net Change or
Proposed Use of Fund Balance
Enterprise
Funds
Internal
Service
Funds
Debt
Service Grand Total
$ - $ - $ - $ 30,561,188 - - - 27,500,000 - - - 17,500,000 - - - 37,500,000 - - - 27,368,090 - - - 11,140,465 - - - 5,639,654 - 25,000 - 23,953,208 48,527,796 8,542,716 - 85,361,725 338,500 - - 6,631,939 - - - 557,397 160,000 15,750 - 3,254,803 49,026,296 8,583,466 - 276,968,469 $ 2,096,557 $ 1,911,509 $ - $ 48,050,572 2,070,205 3,442,546 12,264 136,222,754 699,215 4,359,683 - 13,029,201 1,595,186 - 4,006,076 7,578,162 15,000 - - 15,000 4,509,684 1,817,744 - 17,363,651 30,500,000 - - 37,386,362 41,485,847 11,531,482 4,018,340 259,645,702 7,540,449 (2,948,016) (4,018,340) 17,322,767 - 1,970,000 4,018,340 19,146,985 - (3,668,828) - (19,146,985) - (1,698,828) 4,018,340 - 49,026,296 10,553,466 4,018,340 296,115,454 (41,485,847) (15,200,310) (4,018,340) (278,792,687) 7,540,449$ (4,646,844)$ -$ 17,322,767$ Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1054
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley
FY 2024/25 Proposed Budget
Revenue & Expense Summary
General
Fund
Community
Services
District
Successor
Agency
Revenues:

Taxes:

Property Tax $ 22,136,000 $ 6,045,278 $ 3,015,910 Property Tax in-lieu 28,100,000 - - Utility Users Tax 18,000,000 - - Sales Tax 37,750,000 - - Other Taxes 20,000,000 7,328,090 - State Gasoline Tax - - - Licenses & Permits 5,639,454 - - Intergovernmental 615,803 - - Charges for Services 14,529,973 6,351,095 - Use of Money & Property 4,725,100 1,164,220 - Fines & Forfeitures 532,500 24,897 - Miscellaneous 221,500 14,500 - Total Revenues 152,250,330 20,928,080 3,015,910 Expenditures:

Personnel Services $ 30,985,300 $ 8,869,499 $ 93,789 Contractual Services 108,073,742 11,466,920 170,177 Material & Supplies 4,414,612 1,288,279 2,800 Debt Service - - 1,976,900 Electric Utility Exp - - - Fixed Charges 6,151,248 3,421,641 7,000 Fixed Assets - - - Total Expenditures 149,624,902 25,046,339 2,250,666 Excess (Deficiency) of Revenues
Over (Under) Expenditures 2,625,428 (4,118,259) 765,244 Transfers:

Transfers In 2,940,159 1,480,120 - Transfers Out (5,560,911) (87,671) (150,000) Net Transfers (2,620,752) 1,392,449 (150,000) Total Revenues & Transfers In 155,190,489 22,408,200 3,015,910 Total Expenditures & Transfers Out (155,185,813) (25,134,010) (2,400,666) Net Change or
Proposed Use of Fund Balance 4,676$ (2,725,810)$ 615,244$ Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1055
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley
FY 2024/25 Proposed Budget
Revenue & Expense Summary
Revenues:

Taxes:

Transfers In
Transfers Out
Net Transfers
Total Revenues & Transfers In
Total Expenditures & Transfers Out
Net Change or
Proposed Use of Fund Balance
Housing
Special
Revenue
Funds
Capital
Projects
$ - $ - $ - - - - - - - - - - - 600,000 -
- 11,140,465 -
- 1,400 -
- 17,764,383 -
- 7,585,132 40,000
- 406,219 -
- - - - 2,845,053 -
- 40,342,652 40,000
$ - $ 6,825,640 $ - - 12,451,335 -
- 1,241,866 -
- - - - - - - 1,427,574 -
- 1,286,362 5,600,000
- 23,232,777 5,600,000
- 17,109,875 (5,560,000)
- 1,145,468 7,749,030
- (4,680,261) (5,600,000)
- (3,534,793) 2,149,030
- 41,488,120 7,789,030
- (27,913,038) (11,200,000)
-$ 13,575,082$ (3,410,970)$
Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1056
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley
FY 2024/25 Proposed Budget
Revenue & Expense Summary
Revenues:

Taxes:

Transfers In
Transfers Out
Net Transfers
Total Revenues & Transfers In
Total Expenditures & Transfers Out
Net Change or
Proposed Use of Fund Balance
Enterprise
Funds
Internal
Service
Funds
Debt
Service Grand Total
$ - $ - $ - $ 31,197,188 - - - 28,100,000 - - - 18,000,000 - - - 37,750,000 - - - 27,928,090 - - - 11,140,465 - - - 5,640,854 - 25,000 - 18,405,186 49,374,318 7,574,716 - 85,455,234 338,500 - - 6,634,039 - - - 557,397 160,000 15,750 - 3,256,803 49,872,818 7,615,466 - 274,065,256 $ 2,230,432 $ 2,041,933 $ - $ 51,046,593 2,096,057 3,447,546 12,264 137,718,041 709,175 4,360,683 - 12,017,415 1,560,818 - 3,998,590 7,536,308 15,000 - - 15,000 4,580,684 1,817,744 - 17,405,891 30,898,025 - - 37,784,387 42,090,191 11,667,906 4,010,854 263,523,635 7,782,627 (4,052,440) (4,010,854) 10,541,621 - 2,435,000 4,010,854 19,760,631 - (3,681,788) - (19,760,631) - (1,246,788) 4,010,854 - 49,872,818 10,050,466 4,010,854 293,825,887 (42,090,191) (15,349,694) (4,010,854) (283,284,266) 7,782,627$ (5,299,228)$ -$ 10,541,621$ Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1057
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget

EXPENDITURE SUMMARY BY FUND
2020/21 2021/22 2022/23 2023/24 2024/25
Fund / Fund Title Actual Actual
Amended
Budget
Proposed
Budget
Proposed
Budget
1010 GENERAL FUND $ 106,074,443 $ 126,947,218 $ 145,597,735 $ 152,830,827 $ 7,233,092 $ 155,185,813 $ 2,354,986 2000 STATE GASOLINE TAX 6,783,551 5,226,150 18,324,089 4,044,804 (14,279,285) 4,257,822 213,018 2001 MEASURE A 3,617,284 3,345,242 8,679,770 3,299,122 (5,380,648) 3,371,823 72,701 2002 PROP 42 REPLACEMENT FUND - - - - - - - 2003 TRAFFIC CONGESTION RELIEF - - - - - - - 2004 PROP 1B - - - - - - - 2005 AIR QUALITY MANAGEMENT 317,109 253,914 318,898 239,476 (79,422) 251,076 11,600 2006 SPECIAL DISTRICTS ADMINISTRATION 611,498 708,217 846,975 699,810 (147,165) 682,808 (17,002) 2007 STORM WATER MAINTENANCE 464,844 555,065 545,982 544,457 (1,525) 569,194 24,737 2008 STORM WATER MANAGEMENT 626,858 603,523 946,990 764,158 (182,832) 780,746 16,588 2010 CFD No. 4-M 26,740 44,890 71,670 85,370 13,700 85,370 - 2011 PUB/EDUC/GOVT ACCESS PROG FD 569,985 550,152 575,006 604,440 29,434 617,926 13,486 2012 STRATEGY PLAN GRANT/SCE - - - - - - - 2013 CIVIL PENALTIES 1,466 - 224 - (224) - - 2014 EMERGENCY SERVICES AGENCY FINES 44,362 214,269 90,000 90,000 - 90,000 - 2016 DISASTER - - - - - - - 2017 ENERGY EFFICIENCY REVOLVING - - - - - - -
2018 GENERAL PLAN AMENDMENTS 888,339 35,281 401,783 - (401,783) - - 2019 QUIMBY IN-LIEU PARK FEES 505,000 450,000 168,351 155,000 (13,351) 155,000 - 2020 RECYCLING PROGRAMS - - - 291,925 291,925 221,453 (70,472) 2050 CFD No. 2014-01 135,304 193,633 368,866 365,967 (2,899) 697,836 331,869 2200 BEVERAGE CONTAINER RECYCLING 39,159 47,115 48,409 25,823 (22,586) 27,257 1,434 2201 CHILD CARE GRANT 752,122 807,623 868,600 866,643 (1,957) 915,668 49,025 2202 ASES PROGRAM GRANT 8,152,600 9,360,604 9,374,940 9,335,505 (39,435) 9,348,716 13,211 2206 USED OIL BLOCK GRANTS - - - - - - - 2207 USED OIL RECYCLING 55,913 31,512 27,244 25,823 (1,421) 27,257 1,434 2300 OTHER GRANTS 5,367,401 13,990,436 5,525,117 56,738 (5,468,379) 56,738 - 2301 CAPITAL PROJECTS GRANTS 4,332,442 6,695,930 22,585,793 - (22,585,793) - - 2400 PAL GRANTS - - - - - - - 2410 SLESF GRANTS 496,316 515,252 350,000 350,000 - 350,000 - 2503 EMPG-EMERGENCY MGMT GRANT 73,914 58,345 39,032 - (39,032) - - 2504 EPA GRANT-BOX SPRINGS WATER - - - - - - - 2506 HOME 864,708 849,560 1,269,754 - (1,269,754) - - 2507 NEIGHBORHOOD STABILIZATION GRANT 1,234,206 2,186,476 7,576 - (7,576) - - 2508 HOMELESSNESS PREVENTION PROG - - - - - - - 2509 FHWA TRANSIMS - - - - - - - Increase
(Decrease)
over/(under)
2022/23
Amended
Budget
Increase
(Decrease)
over/(under)
2023/24
Proposed
Budget
Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1058
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget

EXPENDITURE SUMMARY BY FUND
2020/21 2021/22 2022/23 2023/24 2024/25
Fund / Fund Title Actual Actual
Amended
Budget
Proposed
Budget
Proposed
Budget
Increase
(Decrease)
over/(under)
2022/23
Amended
Budget
Increase
(Decrease)
over/(under)
2023/24
Proposed
Budget
2510 EECBG - - - - - - - 2511 FY10 EOC GRANT - - - - - - - 2512 COMM DEV BLOCK GRANT (CDBG) 1,885,918 2,575,529 5,532,634 1,979,019 (3,553,615) 1,979,019 - 2513 CDBG RECOVERY ACT OF 2009 - - - - - - - 2514 EMERGENCY SOLUTIONS GRANT (ESG) 492,228 679,631 2,249,808 - (2,249,808) - - 2517 NEIGH STABILIZATION GRANT - NSP3 140,732 - - - - - - 2610 AMERICAN RESCUE PLAN - 24,395,437 24,159,230 - (24,159,230) - - 2705 OTS GRANTS PUBLIC SAFETY - - - - - - - 2710 UNIVERSAL HIRING GRANT - - - - - - - 2715 JAG GRANTS 48,489 44,598 166,223 - (166,223) - - 2720 COPS TECH GRANTS - - - - - - - 2800 SCAG ARTICLE 3 TRANSPORTATION 210,301 394,549 542,621 - (542,621) - - 2803 TARGET GRANT - PD - - - - - - - 2901 DIF-ARTERIAL STREETS 1,257,143 1,057,011 1,059,115 965,198 (93,917) 961,739 (3,459) 2902 DIF-TRAFFIC SIGNALS 302,000 - - - - - - 2903 DIF-FIRE 240,914 240,883 241,362 219,828 (21,534) 219,040 (788) 2904 DIF-POLICE 641,039 640,956 642,235 583,311 (58,924) 581,220 (2,091) 2905 DIF-PARKLAND FACILITIES 1,318,055 3,062,227 585,325 585,325 - 585,325 - 2906 DIF-QUIMBY IN-LIEU PARK FEES - - - - - - - 2907 DIF-REC CENTER - 200,000 1,100,000 - (1,100,000) - - 2908 DIF-LIBRARY - 250,000 - - - - - 2909 DIF-CITY HALL 480,000 - - - - - - 2910 DIF-CORPORATE YARD - 25,000 600,000 600,000 - 600,000 - 2911 DIF-INTERCHANGE IMPROVEMENT 300,000 - 400,000 - (400,000) - - 2912 DIF-MAINTENANCE EQUIPMENT - - - - - - - 2913 DIF-ANIMAL SHELTER - - 500,000 - (500,000) - - 2914 DIF-ADMINISTRATION 50,000 50,000 50,000 50,000 - 50,000 - 3000 FACILITY CONSTRUCTION 6,651,915 855,067 17,395,577 - (17,395,577) - - 3001 CAPITAL IMPROVEMENTS - - - 5,600,000 5,600,000 5,600,000 - 3002 PUBLIC WORKS CAPITAL PROJECTS 697,278 342,198 11,940,802 - (11,940,802) - - 3003 TUMF CAPITAL PROJECTS 38,923 1,396,101 13,985,513 - (13,985,513) - - 3004 TRAFFIC SIGNAL MITIGATION 32,525 104,874 - - - - - 3005 FIRE SERVICES CAPITAL - 435,000 - - - - - 3006 PARKS-COMM SERV CAPITAL PROJECTS - - 235,587 - (235,587) - - 3007 PARK ACQUISITION & DEVELOPMENT - - - - - - - 3008 CAPITAL PROJECTS REIMBURSEMENTS 327,883 240,600 52,600,852 5,600,000 (47,000,852) 5,600,000 - Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1059
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget

EXPENDITURE SUMMARY BY FUND
2020/21 2021/22 2022/23 2023/24 2024/25
Fund / Fund Title Actual Actual
Amended
Budget
Proposed
Budget
Proposed
Budget
Increase
(Decrease)
over/(under)
2022/23
Amended
Budget
Increase
(Decrease)
over/(under)
2023/24
Proposed
Budget
3015 PCS CAPITAL PROJ (PARKLAND) 477,121 1,822,176 2,641,840 - (2,641,840) - - 3016 PCS CAPITAL PROJ (QUIMBY) 341,868 2,552 1,587,072 - (1,587,072) - - 3301 DIF ARTERIAL STREETS CAPITAL PROJECTS 40,441 84,119 747,992 - (747,992) - - 3302 DIF TRAFFIC SIGNAL CAPITAL PROJ 860,665 293,553 - - - - - 3311 DIF INTERCHANGE IMPROV CAP PROJ 535,958 645,886 676,545 - (676,545) - - 3401 2005 LEASE REV BONDS-CAP ADMIN - - - - - - - 3405 TOWNGATE IMPR SPCL TAX CAP ADMIN - - - - - - - 3406 2007 TWNGTE SPC TAX REF CAP ADM - - - - - - - 3407 AUTOMALL CAP-ADMIN - - - - - - - 3411 TRIP CAPITAL PROJECTS - - - - - - - 3412 2007 TABS A CAPITAL PROJECTS - - - - - - - 3414 IA1 CFD 7 CAPITAL/ADMIN - - - - - - - 3451 WARNER RANCH ASDST - - - - - - - 3701 2005 LEASE REV BONDS-DEBT SVC - - - - - - - 3705 TOWNGATE IMPR SPCL TAX REF DEBTS - - - - - - - 3706 TOWNGATE SPCL TAX REF DEBT SERV - - - - - - - 3707 AUTOMALL REFIN-CFD#3 DEBT SERV - - - - - - - 3708 CFD#5 STONERIDGE DEBT SERVICE - - - - - - - 3711 TRIP COP 13A DEBT FUND 20,386,801 - - - - - - 3712 2013 REFUNDING OF 2005 LRB 1,487,954 1,486,178 1,491,600 - (1,491,600) - - 3713 2014 REFUNDING OF 2005 LRB 1,012,765 1,013,105 1,013,291 2,277,832 1,264,541 2,269,668 (8,164) 3714 IA1 CFD 7 DEBT SERVICE - - - - - - - 3715 2020 REFUNDING OF TRIP COP 13A 22,189,561 1,403,145 1,404,685 1,402,921 (1,764) 1,403,599 678 3751 2011 PRIV PLACE REF 97 LRBS 336,900 337,502 337,587 337,587 - 337,587 - 3753 2011 PRIV PLMT REF 97 VAR COPS - - - - - - - 3754 PUB SAFETY BOND DEBT SERVICE - - - - - - - 3756 OPA SALES TAX #2 - - - - - - - 3910 CELEBRATION PARK ENDOWMENT - - - - - - - 3911 EQUESTRIAN TRAIL ENDOWMENT - - 200 200 - 200 - 3912 ROCKRIDGE PARK ENDOWMENT - - 6,142 8,142 2,000 8,142 - 3913 NPDES ENDOWMENT 223 223 223 223 - 223 - 4011 ASSMT DIST 98-1 DEBT SERVICE - - - - - - - 4015 CTRPT 87-4 - - - - - - - 4016 MV FOUNDATION - DONATIONS 38,589 438,534 6,300,000 420,440 (5,879,560) 420,440 - 4017 ARTS COMMISSION - - 1,000 1,000 - 1,000 - 4019 CFD#5 STONERIDGE - - - - - - - Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1060
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget

EXPENDITURE SUMMARY BY FUND
2020/21 2021/22 2022/23 2023/24 2024/25
Fund / Fund Title Actual Actual
Amended
Budget
Proposed
Budget
Proposed
Budget
Increase
(Decrease)
over/(under)
2022/23
Amended
Budget
Increase
(Decrease)
over/(under)
2023/24
Proposed
Budget
4021 RIV CO FLOOD CONTROL DISTRICT - - - - - - - 4105 2007 TOWNGATE IMPR REFUNDING 983,166 84,247 - - - - - 4106 2007 TOWNGATE REFUNDING 2,379,247 196,555 - - - - - 4108 CFD#5 STONERIDGE 813,238 22,464 - - - - - 4114 IMPROVEMENT AREA #1 CFD #7 384,330 725 - - - - - 4800 SUCCESSOR AGENCY ADMIN FUND 2,370,228 2,333,022 2,095,116 1,878,866 (216,250) 1,818,316 (60,550) 4810 HOUSING ASSET FUND - - - - - - - 4820 SUCCESSOR AGENCY CAP PROJ - - - - - - - 4821 SUCCESSOR AGNCY 2007 TABS A CAP - - - - - - - 4851 SUCSR AGNCY DEBT SERVICE (763,000) (763,000) (763,000) (763,000) - (763,000) - 4852 SUCC AGENCY 2017 REF 2007 TABS 1,345,176 1,345,676 1,345,350 1,345,350 - 1,345,350 - 5010 LIBRARY SERVICES 2,923,121 4,534,254 3,190,212 3,281,250 91,038 3,283,990 2,740 5011 ZONE A PARKS 8,287,725 10,374,058 18,652,185 12,396,080 (6,256,105) 12,778,268 382,188 5012 LMD 2014-01 1,366,113 1,280,442 1,657,218 1,452,095 (205,123) 1,498,648 46,553 5013 ZONE E EXTENSIVE LANDSCAPE 373,771 349,320 471,745 375,412 (96,333) 395,267 19,855 5014 LMD 2014-02 2,856,806 2,517,000 3,453,225 2,606,916 (846,309) 2,766,825 159,909 5015 CFD 2014-01 - - - - - - - 5016 CFD 2021-01 Parks Fac Maint - 50,350 77,000 147,900 70,900 145,900 (2,000) 5110 ZONE C ARTERIAL ST LIGHTS 751,203 718,500 954,443 780,940 (173,503) 831,808 50,868 5111 ZONE D STANDARD LANDSCAPE 1,188,540 1,048,170 2,662,003 1,179,957 (1,482,046) 1,239,192 59,235 5112 ZONE M MEDIANS 324,953 313,341 598,074 328,776 (269,298) 346,213 17,437 5113 CFD#1 1,160,004 1,258,358 1,699,041 1,711,244 12,203 1,766,316 55,072 5114 ZONE S 54,041 53,865 89,132 77,830 (11,302) 81,583 3,753 5211 ZONE A PARKS - RESTRICTED ASSETS - - 47,000 - (47,000) - - 6010 ELECTRIC 26,537,432 29,475,086 34,130,629 33,588,158 (542,471) 34,141,344 553,186 6011 ELECTRIC - RESTRICTED ASSETS 2,694,435 3,091,593 15,009,544 4,195,898 (10,813,646) 4,272,523 76,625 6012 ELECTRIC - PUBLIC PURPOSE 1,152,625 1,305,260 2,457,449 2,102,880 (354,569) 2,111,781 8,901 6020 2007 TAXABLE LEASE REVENUE BONDS - - - - - - - 6021 2016 TAXABLE LRB OF 07 TAX LRB 848,928 614,177 - - - - - 6030 2005 LEASE REVENUE BONDS - - - - - - - 6031 2013 REFUNDING OF 05 LRB 7,486 (672) 4,692 - (4,692) - - 6032 2014 REFUNDING OF 2005 LRB 111,559 111,599 119,418 115,597 (3,821) 107,784 (7,813) 6040 2015 TAXABLE LEASE REVENUE BONDS 448,077 156,525 - - - - - 6041 2021 LEASE REVENUE BONDS REFIN. - 1,081,302 632,768 627,956 (4,812) 618,516 (9,440) 6050 STREETLIGHT FINANCING 414,372 185,282 - - - - - 6051 2021 STREETLIGHT REFINANCE - 290,059 238,269 218,733 (19,536) 201,618 (17,115) Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1061
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget

EXHIBIT A
F.3.a
Packet Pg. 1062
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 GL Account
FY 2023/24
Proposed Budget
FY 2024/25
Proposed Budget
1010-99-99-91010-802914 - Transfers in - from DIF - Administration 50,000$ 50,000$ 1010-99-99-91010-805013 - Transfers in - from ZONE "E" EXT LDSC FUND 16,590.00 17,076.00 1010-99-99-91010-807430 - Transfers in - from FLEET OPS REPLACEMENT RESERVE 2,744,480.00 2,757,440.00 1010-99-99-91010-807510 - Transfers in - from EQUIP REPLACEMENT (FURN & EQUIP) 115,643.00 115,643.00 2007-99-99-92007-802000 - Transfers in - from GAS TAX FUND 50,000 50,000 2008-99-99-92008-803913 - Transfers in - from NPDES ENDOWMENT 223 223 2008-99-99-92008-805013 - Transfers in - from ZONE "E" EXT LDSC FUND 35,092 36,130 2901-99-95-92901-802001 - Transfers in - from MEASURE "A" FUND 1,059,115 1,059,115 3000-99-99-93000-802910 - Transfers in - from DIF - CORPORATE YARD 600,000 600,000 3000-99-99-93000-807330 - Transfers in - from FACILITIES REPLACEMENT RESERVE 808,705 808,705 3008-99-99-93008-803001 - Transfers in - from CAP IMPROVEMENT FUND 5,600,000 5,600,000 3015-99-99-93015-802905 - Transfers in - from DIF - PARK IMPROVEMENTS 585,325 585,325 3016-99-99-93016-802019 - Transfers in - from QUIMBY IN-LIEU PARK FEES 155,000 155,000 3713-99-90-93713-801010 - Transfers in - from GENERAL FUND 509,495 507,669 3713-99-90-93713-802901 - Transfers in - from DIF - ARTERIAL STREETS 965,198 961,739 3713-99-90-93713-802903 - Transfers in - from DIF - FIRE 219,828 219,040 3713-99-90-93713-802904 - Transfers in - from DIF - POLICE 583,311 581,220 3715-99-90-93715-801010 - Transfers in - from GENERAL FUND 1,000,000 1,000,000 3715-99-90-93715-802001 - Transfers in - from MEASURE "A" FUND 402,921 403,599 3751-99-90-93751-801010 - Transfers in - from GENERAL FUND 187,587 187,587 3751-99-90-93751-804800 - Transfers In - From SUCCESSOR AGENCY ADMIN FUND 150,000 150,000 5010-99-99-95010-801010 - Transfers in - from GENERAL FUND 475,000 475,000 5012-99-99-95012-801010 - Transfers in - from GENERAL FUND 330,000 346,500 5014-99-99-95014-801010 - Transfers in - from GENERAL FUND 200,000 210,000 5016-99-99-95016-801010 - Transfers in - from GENERAL FUND - 64,155 5110-99-99-95110-801010 - Transfers in - from GENERAL FUND 100,000 150,000 5112-99-99-95112-801010 - Transfers in - from GENERAL FUND 185,000 185,000 5112-99-99-95112-802050 - Transfers in - from CFD No. 2014-01 15,000 15,000 5113-99-99-95113-805013 - Transfers in - from ZONE "E" EXT LDSC FUND 33,472 34,465 7010-99-99-97010-801010 - Transfers in - from GENERAL FUND 1,200,000 1,665,000 7230-99-99-97230-801010 - Transfers in - from GENERAL FUND 725,000 725,000 7410-99-99-97410-801010 - Transfers in - from GENERAL FUND 45,000 45,000 19,146,985$ 19,760,631$
GL Account
FY 2023/24
Proposed Budget
FY 2024/25
Proposed Budget
4852-99-99-94852-814800 - Transfers in - bet categ SUCCESSOR AGENCY ADMIN 1,512,331$ 1,512,331$ 5211-99-99-95211-825011 - Transfers in - within a categ ZONE "A" PARKS FUND 250,300 250,300 6032-99-90-96032-826010 - Transfers in - within cat ELECTRIC FUND 268,427 267,465 6041-99-99-96041-826010 - Transfers in - within cat ELECTRIC FUND 2,077,956 2,078,516 6051-99-99-96051-826010 - Transfers in - within cat ELECTRIC FUND 707,673 707,673 6060-99-99-96060-826010 - Transfers in - within cat ELECTRIC FUND 636,625 636,625 7210-99-99-97210-827230 - Transfers in - within categ TECHNOLOGY REPLACEMENT RESERVE 126,250 126,250 7220-99-99-97220-827230 - Transfers in - within categ TECHNOLOGY REPLACEMENT RESERVE 200,000 200,000 7310-99-99-97310-827330 - Transfers in - within categ FACILITIES REPLACEMENT RESERVE 455,270 455,270 7320-99-99-97320-827330 - Transfers in - within categ FACILITIES REPLACEMENT RESERVE 291,440 291,440 7330-99-99-97330-827310 - Transfers in - within categ FACILITIES MAINTENANCE 291,440 291,440 7410-99-99-97410-827430 - Transfers in -within cat EQUIPMENT/FLEET OPS RESERVE 311,430 311,430 7430-99-99-97430-827410 - Transfers in -within cat EQUIPMENT MAINT/FLEET OPS 876,966 876,966 8,006,108$ 8,005,706$
City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget

INTRA-FUND REVENUES
City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget

INTER-FUND REVENUES
Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1063
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- GL Account
FY 2023/24
Proposed Budget
FY 2024/25
Proposed Budget
1010-99-99-91010-903713 - Transfers to 2014 REFUNDING 2005 LRB 509,495 507,669 1010-99-99-91010-903715 - Transfers to 2020 REFUNDING OF TRIP COP 13A 1,000,000 1,000,000 1010-99-99-91010-903751 - Transfers to 2011 PRIV PLACE REF. 97 LRBS 187,587 187,587 1010-99-99-91010-905010 - Transfers to LIBRARY SERVICES FUND 475,000 475,000 1010-99-99-91010-905012 - Transfers to LMD 2014-01 330,000 346,500 1010-99-99-91010-905014 - Transfers to LMD 2014-02 200,000 210,000 1010-99-99-91010-905016 - Transfers to CFD 2021-01 Parks Fac Maint - 64,155 1010-99-99-91010-905110 - Transfers to ZONE "C" ART LGHT FUND 100,000 150,000 1010-99-99-91010-905112 - Transfers to ZONE "M" MEDIAN FUND 185,000 185,000 1010-99-99-91010-907230 - Transfers to - TS Replacement Fund 725,000 725,000 1010-99-99-91010-907010 - Transfers to GENERAL LIABILITY INS FUND 1,200,000 1,665,000 1010-99-99-91010-907410 - Transfers to EQUIPMENT MAINTENANCE FUND 45,000 45,000 2000-99-99-92000-902007 - Transfers to STORM WATER MAINTENANCE 50,000 50,000 2001-99-99-92001-902901 - Transfers to DIF - ARTERIAL STREETS 1,059,115 1,059,115 2001-99-99-92001-903715 - Transfers to 2020 REFUNDING OF TRIP COP 13A 402,921 403,599 2019-99-99-92019-903016 - Transfers to PCS CAP PROJECT (QUIMBY) 155,000 155,000 2050-99-99-92050-905112 - Transfers to ZONE "M" MEDIAN FUND 15,000 15,000 2901-99-95-92901-903713 - Transfers to 2014 REFUNDING 2005 LRB 965,198 961,739 2903-99-95-92903-903713 - Transfers to 2014 REFUNDING 2005 LRB 219,828 219,040 2904-99-95-92904-903713 - Transfers to 2014 REFUNDING 2005 LRB 583,311 581,220 2905-99-95-92905-903015 - Transfers to PCS CAP PROJECT (PARK IMPROVEMENTS) 585,325 585,325 2910-99-95-92910-903000 - Transfers to FACILITY CONST FUND 600,000 600,000 2914-99-95-92914-901010 - Transfers to GENERAL FUND 50,000 50,000 3001-99-99-93001-903008 - Transfers to CAPITAL PROJECTS REIMBURSEMENT 5,600,000 5,600,000 3913-99-99-93913-902008 - Transfers to STORM WATER MANAGEMENT 223 223 4800-99-99-94800-903751 - Transfers to 2011 PRIV PLACE REF. 97 LRBS 150,000 150,000 5013-99-99-95013-901010 - Transfers to GENERAL FUND 16,590 17,076 5013-99-99-95013-902008 - Transfers to STORM WATER MANAGEMENT 35,092 36,130 5013-99-99-95013-905113 - Transfers to CFD#1 33,472 34,465 7330-99-99-97330-903000 - Transfers to FACILITY CONST FUND 808,705 808,705 7430-99-99-97430-901010 - Transfers to GENERAL FUND 2,744,480 2,757,440 7510-99-97-88190-901010 - Transfers to GENERAL FUND 115,643 115,643 19,146,985$ 19,760,631$
GL Account
FY 2023/24
Proposed Budget
FY 2024/25
Proposed Budget
4800-99-99-94800-914852 - Transfers to - between cat SUCC AGCY 2017 REF 07 TABS 1,512,331$ 1,512,331$ 5011-99-99-95011-925211 - Transfers to - within cat ZONE A PARKS - RESTRICTED ASSETS 250,300 250,300 6010-99-99-96010-926032 - Transfers to - within cat 2014 REFUNDING 2005 LRB 268,427 267,465 6010-99-99-96010-926041 - Transfers to- within cat 2021 LEASE REVENUE BONDS REFIN. 2,077,956 2,078,516 6010-99-99-96010-926051 - Transfers to- within cat 2021 STREETLIGHT REFINANCE 707,673 707,673 6010-99-99-96010-926060 - Transfers to - within cat - 2019 TAXABLE LEASE REV BONDS 636,625 636,625 7230-99-99-97230-927210 - Transfers to - within cat TECHNOLOGY SERVICES 126,250 126,250 7230-99-99-97230-927220 - Transfers to - within cat TECHNOLOGY SERVICES ASSET FUND 200,000 200,000 7330-99-99-97330-927310 - Transfers to - within cat FACILITIES MAINTENANCE FUND 455,270 455,270 7330-99-99-97330-927320 - Transfers to - within cat FACILITIES MAINTENANCE ASSET FUND 291,440 291,440 7310-99-99-97310-927330 - Transfers to - within cat FACILITIES MAINT REPLACEMENT FUND 291,440 291,440 7410-99-99-97410-927430 - Transfers to - within cat FLEET OPS REPLACEMENT RESERVE 876,966 876,966 7430-99-99-97430-927410 - Transfers to - within cat FLEET OPERATIONS 311,430 311,430 8,006,108$ 8,005,706$
City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget

INTRA-FUND EXPENSES
City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget

INTER-FUND EXPENSES
Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1064
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley
FY 2023/24 - 2024/25 Proposed Budget
Capital Assets
2022/23 2022/23 2023/24 2023/24 2023/24 2024/25
Fund Section Account
2021/22 - 2022/23
Asset Description
Amended
Budget
Year End
Projection
Carry Over from
2022/23 New Request
Proposed
Budget
Proposed
Budget
1010 GENERAL FUND
16110 Media 660310 - Mach-Equip-New - Furn & Equip $ - $ - $ - $ - $ 20,000 $ 20,000 $ 20,000 18210 Animal Services 660320 - Mach-Equip- Repl - Furn & Equip Replacement of surgery tables 15,150 15,150 - - 15,150 15,150 15,150 30110 Fire Operations 660312 - Mach-Equip- New - Vehicles 330,000 330,000 - - - - - 30110 Fire Operations 660310 - Mach-Equip- New - Furn & Equip Equipment replacement 25,000 25,000 - - 10,000 10,000 20,000 40010 Police Admin 660215 - Buildings - Improvements - - - - 130,000 130,000 - 660310 - Mach-Equip-New - Furn & Equip - - - - 25 0,000 250,000 - 40210 Traffic Enforcement 660312 - Mach-Equip- New - Vehicles 85,914 85,914 - - - - - 660322 - Mach-Equip- Repl - Vehicles Equipment replacement 168,643 168,643 - - 21,000 21,000 21,000 45370 Fleet Operations 660322 - Mach-Equip- Repl - Vehicles Multiple vehicle replacements citywide 1,270,403 1,270,403 - - 2,744,480 2,744,480 2,757,440 91010 Non-Dept General Fund 660110 - Land Land 500,000 500,000 - - - - - $ 2,395,110 $ 2,395,110 $ - $ - $ 3,190,630 $ 3,190,630 $ 2,833,590 2000 STATE GASOLINE TAX
2020 RECYCLING PROGRAMS Total
45310 Solid Waste 660312 - Mach-Equip-New - Vehicles - - - - 75,000 75,000 - $ - $ - $ - $ - $ 75,000 $ 75,000 $ - 5011 ZONE D STANDARD LANDSCAPE
35312 Community Events 660310 - Mach-Equip-New - Furn & Equip 25,000 25,000 - - - - - $ 25,000 $ 25,000 $ - $ - $ - $ - $ - 5211 ZONE A PARKS - RESTRICTED ASSETS
35210 Park Maintenance - General 660320 - Mach-Equip- Repl - Furn & Equip Equipment replacement 47,000 47,000 - - - - - $ 47,000 $ 47,000 $ - $ - $ - $ - $ - 6011 ELECTRIC - RESTRICTED
45510 Electric Utility - General 660610 - Improvements Other than Bldg Electric improvements 823,178 823,178 - - 575,000 575,000 583,625 $ 823,178 $ 823,178 $ - $ - $ 575,000 $ 575,000 $ 583,625 7220 TECHNOLOGY SERVICES ASSET FUND
660420 - Computer- Repl - Hardware Layer 3 distribution switches for site segmentation 90,000 90,000 - - 90,000 90,000 90,000 $ 90,000 $ 90,000 $ - $ - $ 90,000 $ 90,000 $ 90,000 TOTAL FIXED ASSETS $ 3,380,288 $ 3,380,288 $ - $ - $ 3,930,630 $ 3,930,630 $ 3,507,215 Unused Amount -
Return to Fund
Balance
Proposed Budget
Draft

EXHIBIT A
F.3.a
Packet Pg. 1065
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 City of Moreno Valley Fiscal Services
Policy #3.11

Page 1 of 11 ends

Fund Balance and Financial Reserves Policy
Approved by: City Council
02/07/17
Last Revised: 05/02/23
PURPOSE: The City of Moreno Valley is dedicated to maintaining the fiscal stability of the City. It is essential that adequate levels of unrestricted fund s be maintained to mitigate financial risk that can occur from unforeseen revenue fluctuations , unanticipated expenditures, and/or other similar circumstances. This policy will provide guidance on establishing and maintaining reasonable levels of reserves in both governmental and proprietary funds. In addition, this policy will improve financial reporting by establishing fund balance classifications that create a hierarchy based on the extent to which the City is bound to observe spending constraints that govern how the City can use amounts reported in the governmental fund balance sheet.

SC
OPE: As referencing governmental funds, this policy in conjunction with Resolution 2011 -62 (adopted June 14, 2011) satisfies the requirements of Governmental Accounting Standards Board (GASB) Statement No. 54.

D
EFINITIONS:

I. Calculation Date: J une 30 th every year. Reviewed during audit and adjusted prior to closing General Ledger.

II
. Capital Projects Funds: are used to account for all financial resources restricted, committed or assigned to expenditures for acquisition or construction of capital assets.

II
I. Debt Service Funds : are used to account for all financial resources restricted, committed or assigned to expenditures for principal and interest.

IV
. Fund Balance: is the excess of total assets as compared to total liabilities in a governmental fund.

A. Fund Balances are listed under five categories:

1. Non-s pendable: Amounts that cannot be spent because they are either not in the spendable form or are legally and contractually required to be maintained intact.

2. Restricted: Am ounts that are constrained on the use of resources by external creditors, grantors, contributor, or laws or regulations of other governments; or, by law through constitutional provisions or enabling legislature.

3. Committed: A m ounts that can be used only for the specific purposes pursuant to constraints imposed by formal action of the government’s highest authority, City Council.

4. Assigned: A m ounts that are constrained by the government’s intent to be used for specific purposes, but are neither restricted nor committed.

5. U nassigned: the r esidual amounts that have not been restricted, committed, or assigned to specific purposes.

V. General Funds: are used to account for all financial resources not accounted for and reported in another fund.

V
I. Operating Expe ndi tures: All expenses excluding Capital Improvement Projects, Capital Assets and Transfers In/Out.

EXHIBIT B
F.3.a
Packet Pg. 1066
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley Fiscal Services
Policy #3.11

Page 2 of 11 ends

Fund Balance and Financial Reserves Policy

Approved by: City Council
02/07/17
Last Revised: 05/02/23
VII. Permanent Funds : are used to account for resources restricted to the extent that only earnings, and not principal, may be used for purposes that support the City’s purposes.

VIII. S pecial Revenue Funds : are used to account and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specific purposes other than debt services or capital projects.

IX. U
naudited Actual: Estimated operating expenses as of June 30 every year.

POLICY:

I. F
und Balance Classification in Governmental Funds

A. GASB 54 outlines the requirement to report the fund balance for governmental funds in specific classifications, which create a hierarchy primarily based on the extent to which the City is bound to the constraints on the specific purposes for which funds can be spent.

1. The Fund Balance consists of the following five categories:

a. Non-spendable
b. Restricted
c. Committed
d. Assigned
e. Unassigned

B. An individual governmental fund could include no n-spendable resources and amounts that are restricted, committed, assigned, unassigned, or any combination of those classifications.

C. Restricted amounts are to be considered spent when expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available and committed or assigned.

D. Unassigned amounts are considered to have been spent when expenditure is incurred for purposes which amounts in any of these unrestricted fund balance classifications can be used.

E. Commitments may be changed or lifted only by the government taking the same formal action that imposed the constraint originally.

F. The general fund is the only fund that may report a positive unassigned fund balance.

1. In other funds, the unassigned classification should be used only to report a deficit balance from overspending for specific purposes for which amounts had been restricted, committed, or assigned.

G. Stabilization Arrangements

1. Per GASB 54, governments have the option to formally set aside unrestricted f und balance amounts to use for budget or revenue stabilization, working capital needs, and contingencies or emergencies.

a. The authority to set aside such amounts can be established by statute, ordinance, or resolution.

EXHIBIT B
F.3.a
Packet Pg. 1067
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley Fiscal Services
Policy #3.11

Page 3 of 11 ends

Fund Balance and Financial Reserves Policy

Approved by: City Council
02/07/17
Last Revised: 05/02/23
b. These amounts are subject to controls that dictate the circumstances under which they can be spent.

c. The formal action that imposes the parameters for spending should identify and describe the specific circumstances under which a need for stabilization arises.

i. Those circumstances should be such that they would not be expected to occur routinely.

d. Stabilization amounts should be reported in the general fund as restricted or committed if they meet the criteria of restricted or committed fund balance.

e. A stabilization arrangement would satisfy the criteria to be reported as a separate special revenue fund only if the resources derive from the specific restricted or committed revenue source.

II. C
ommitting Fund Balance

A. For the City of Moreno Valley, the City Council is the highest level of decision-making authority.

B. The formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is a resolution approved by the Council at a City Council meeting.

1. The resolution must either be approved or rescinded, as applicable, prior to the last day of the fiscal year for which the commitment is made.

2. The amount subject to the constraint may be determined in the subsequent period.

III. A
ssigned Fund Balance

A. The City Council has authorized the City Manager as the official authorized to assign fund balance to a specific purpose as approved by this fund balance policy.

1. Such assignments cannot exceed the available (spendable, unrestricted, uncommitted) fund balance in any particular year.

IV. R
eporting Encumbranc es

A. Encumbering amounts in governmental funds for specific purposes for which resources have already been restricted, committed, or assigned should not result in separate display of encumbered amounts.

B. Encumbered amounts for specific purposes for which amounts have not been previously restricted, committed, or assigned, will be classified as committed or assigned, as appropriate, based on the definitions and criteria set forth in GASB Statement No. 54.

V. H
ierarchy of Fund Balance Use

A. When multiple categ ories of fund balance are available for expenditures, the City will spend the most restricted funds first before moving down the category with available funds in the following order:

EXHIBIT B
F.3.a
Packet Pg. 1068
Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley Fiscal Services
Policy #3.11

Page 4 of 11 ends

Fund Balance and Financial Reserves Policy

Approved by: City Council
02/07/17
Last Revised: 05/02/23

1. Restricted

2. Committed

3. Assigned

4. Unassigned

VI. M inimum Level of Fund Balance/ Net Assets

A. General Fund

1. It is the goal of the City to achieve and maintain a minimum unrestricted (committed, assigned and unassigned) fund balance in its General Fund.

a. Committed Fund Balance for Financial Stabilization Arrangement

i. T he City’s General F und balance committed for Operating Reserve Stabilization is established at a minimum goal of 15% of the General Fund’s operating expenditures.

1) T
hese funds are to be used for catastrophic events, major emergencies, or in periods of severe fiscal crisis.

ii. An Operating Reserve Stabilization Fund Balance in the General Fund is established for the purpose of providing funds for an urgent catastrophic event or major disaster that affects the safety of residents, employees, or property (e.g. earthquake, wildfires, terrorist attack, etc.)

1) The recognition of an urgent event must be established by the City Council by adoption of a resolution explaining the nature of the fiscal crisis and requires approval by a majority vote of the City Council.

2) A budget revis ion must be approved by the City Council. A maximum of 50% of the prior fiscal year ending balance in the Operating Reserve Stabilization Fund may be drawn.

3) The City Council must approve and adopt a plan to restore the fund balance per Section VII, if th e fund balance falls below the minimum requirement.

b. Assigned Fund Balance

i. T
he City’s assigned fund balance for Economic Uncertainty Reserve is established at a minimum of 15% of the General Fund’s operating expenditures.

1) T
hese funds are to be used du ring times of severe economic distress such as recessionary periods, State raids on local resources, or other impactful unforeseen events , which greatly diminish the financial ability of the City to deliver core services.

EXHIBIT B
F.3.a
Packet Pg. 1069
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Policy #3.11

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Fund Balance and Financial Reserves Policy

Approved by: City Council
02/07/17
Last Revised: 05/02/23
2) The Economic Uncertainty Reserve w ill be used during periods of economic distress as measured by one of the
following triggers:

a) Consumer Price Index exceeds the index for the
previous year by more than five percent for two
consecutive years.

b) Local unemployment rate exceeds 9% for three
consecutive quarters.

c) The rate of inflation exceeds the growth in property tax revenue by 5% for two consecutive fiscal years.

d) Significant State take-aways of revenue totaling more than 5% of total revenue in a given fiscal year.

e) Sales Tax revenue fal ls by 5% over the pre vious
quarter.

ii. Once the City Council or their designee (City Manager or Chief Financial Officer) has determined that it is necessary to draw down fund balance, a resolution approving the additional appropriation shall be made at the n ext City Council meeting accompanied by a formal report explaining the nature of the fiscal crisis and the plan to restore the fund balance per Section VII..

c. Unassigned Fund Balance

i. The City will achieve and maintain a minimum unassigned fund balance i n its General Fund of no less than two months ( 17%) with a maximum of 70% of the General Fund’s operating expenditures.

1) The minimum fund balance is to protect against cash flow shortfalls related to timing of projected revenue receipts and to maintain budgeted level of services.

ii. The City Council must approve and adopt a plan to restore the fund balance per Section VII, if the fund balance falls below the minimum requirement.

B. Special Revenue Funds

1. Special revenue funds are created to account for the p roceeds from specific revenue sources that are legally restricted for specific purposes (e.g. CSD zones, grants, gas tax).

2. Each fund is unique based on the timing of revenue receipts.

a. No specific minimum fund balance requirement is created by this policy.

b. Each fund must adhere to any underlying guidelines attached to that revenue source.

EXHIBIT B
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley Fiscal Services
Policy #3.11

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Fund Balance and Financial Reserves Policy

Approved by: City Council
02/07/17
Last Revised: 05/02/23

C. Debt Service Funds

1. The minimum fund balance requirement for any outstanding issue will be consistent with the bond covenants.

D. Capital Projects Funds

1. Capital p rojects funds are created to account for resources set aside to construct or acquire fixed assets or improvements.

2. These projects may extend beyond one fiscal year.

3. No specific amount for minimum fund balance is required per this policy.

E. Enterprise Funds

1. Enterprise funds should strive for positive net operating income to provide for necessary operating and capital expenses while maintaining sufficient debt service coverage ratios.

2. A specific percentage or dollar amount will vary due to the consid erations for working capital, debt coverage, asset replacement, rate stabilization, and revenue volatility.

3. Moreno Valley Utility shall develop a separate Financial Reserves Policy.

F. Internal Service Funds

1. Internal Service Funds, by nature are designed t o operate on a break -even basis for operations, while, if applicable, accruing additional funds to finance future capital costs or potential liabilities.

a. General Liability

i. The minimum fund balance requirement will be based on the actuarial recommended funding level at June 30
th each fiscal year.

b. Workers’ Compensation

i. The minimum fund balance requirement will be based on the actuarial recommended funding level at June 30th each fiscal year.

c. Technology Maintenance and Replacement

i. The City’s computer ne twork, communications system s, desktop and peripheral hardware, and technology software expenses are accounted for in the technology internal service fund.

ii. This fund is utilized for periodic replacement of desktop computers, the annual expense related to enterprise-wide software licenses, upgrades to servers and networks, and maintenance and upkeep of the communications system.

EXHIBIT B
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley Fiscal Services
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Fund Balance and Financial Reserves Policy

Approved by: City Council
02/07/17
Last Revised: 05/02/23
iii. This policy establishes a minimum reserve level of 75%, with a maximum of 150% of the recorded purchase price for the current a ssets at June 30 th each fiscal year . The maximum reserve level exceeds 100% to allow for the cost increases related to future replacement value for the equipment.

d. Facilities Maintenance and Replacement

i. The facilities internal service fund is responsible for costs related to routine maintenance (i.e., custodial services) and major rehabilitation (i.e., roof replacement) of City buildings.

ii. The City maintains a long -term, facilities master plan that is utilized to guide long-range budgeting for major building expenses.

iii. This policy establishes a minimum reserve level of 3%, with a maximum of 50% of the recorded purchase price for the current assets at June 30
th each fiscal year.
1) The lower reserve levels are established based on the longer life of the facilities and the potential of available financing for these types of assets.

e. Fleet Maintenance and Replacement

i. The City has a fleet of rolling stock and other equipment that is maintained and replaced through the equipment internal service fund.

ii. The C ity’s Public Works and Parks and Community Services Departments comprise the largest users of and contributors to the equipment internal service fund.

iii. This fund receives operating resources from Departments in order to provide for fleet maintenance (a nnual ongoing costs) and to fund the regular replacement of major pieces of equipment (primarily rolling stock) at their economic obsolescence.

iv. This policy establishes a minimum reserve level of 50%, with a maximum of 100% of the recorded purchase price for the current assets at June 30
th each fiscal year.

1) The definition of rolling stock includes such equipment as Public Works utility trucks, and Parks and Community
Services utility vehicles.
2) The replacement value shall be that updated and used ann ually as part of the budget development process.

f. Equipment Maintenance and Replacement

i. The City has equipment that is maintained and replaced through the equipment internal service fund.

EXHIBIT B
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley Fiscal Services
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Fund Balance and Financial Reserves Policy

Approved by: City Council
02/07/17
Last Revised: 05/02/23
ii. This fund receives operating resources from Departments in orde r t o provide for equipment maintenance (annual ongoing costs) and to fund the regular replacement of major pieces of equipment at their economic obsolescence.

iii. This policy establishes a minimum reserve level of 75%, with a maximum of 150% of the recorded purchase price for the current assets at June 30 th each fiscal year. The maximum reserve level exceeds 100% to allow for the cost increases related to future replacement value for the equipment.

g. Unfunded Liabilities

i. This fund should allocate all of the costs related to maintaining a highly functioning full-time and part-time work force.

ii. The major expenses allocated to each Department and Program through this fund is unfunded liabilities , including but not limited to, compensated absences/annual leave, etc.

iii. This policy states that the fund balance level for the unfunded liabilities fund related to compensated absences will be calculated using the total amount of compensated absences, as noted in t he ACFR “Long-Term Debt (Note 6)” for Governmental and Internal Service Funds.

1) This amount represents the total outs tanding liability of a ll accrued employee annual leave that is eligible to be paid to the employees at separation.

2) The minimum reserve level is set at 25% of the current liability for compensated absences at June 30
th each fiscal
year, with a maximum of 100%.

3) Using “compensated absences” as a measurement for
appropriate fund balance allows for one type of liability to be covered.

4) Being able to show how the “compensa ted absences” liability could be fully covered, if in the highly unlikely scenario the entire amount needed to be converted to an expense, is a useful metric upon which to base a reserve level policy.

iv. The City Council has authoriz ed the City Manager as the official authorized to reserve other unfunded liabilities as approved by this fund balance policy.

1) Any amounts recorded and authorized by the City Manager as other unfunded liability will be desig nated for a specific purposes a t the time or recordation (i.e. pension liability, OPEB liability, deferred maintenance, etc.).

EXHIBIT B
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Fund Balance and Financial Reserves Policy

Approved by: City Council
02/07/17
Last Revised: 05/02/23
2) No other unfunded liability reserve level has a designated minimum reserve level at June 30 th each fiscal year, and no other unf unded liability reserve will e xceed the maximum of 100%.

VII. R eplenishing Minimum Reserve Balance Deficiencies

A. When the General Fund’s minimum fund balance falls below the required thresholds , the City Council must approve and adopt a plan to restore this balance to the target minimum level within five years using the following budget strategies:

1. The City will use budget surplus or,

2. The City will reduce recurring expenditures to eliminate any structural deficit or,

3. The City will increase revenues or pursue other fund sources, or,

4. A combination of the three options above.

B. Unless a repay ment plan is pre -established at the time reserves are allocated, Staff shall bring for Council consideration a replenishment plan, within 90-days of allocation from the reserve.

1. It would be Council’s expectation that every effort would be made to replenish the reserve as soon as it is financially feasible and practical to do so.

C. If the reserve cannot be replenished by the next annual budget, a repayment plan not to exceed five years should be approved by Council by a majority vote.

VIII. D eficit Unassigned Fund Balance

A. If the General Fund fund balance or net asset balance is not positive at any year -end, the City shall develop a funding plan and a timeframe to bring it into a positive state.

The unassigned fund balance deficit in General Fund will be restored through the same steps as set forth in Section VII.

IX. D
uring Close of Fiscal Year Surplus Fund Balance

A. At June 30
th each fiscal year, if the Committed and Assigned fund requirements have been met and the minimum Unassigned fund balance has been met as stated in section VI , any fiscal year end surplus of revenues over expenditures (including any carryovers) will be Committed by the City Manager as follows:

1. The remaining amounts may be utilized to increase any reserve balance beyond the minimum funding level, but never in excess of the maximum as covered by the policy.

X. Sur
plus Unassigned Fund Balance

B. Unassigned fund balance in General Fund will be considered a surplus if over 35 % of the budgeted expenditures and outgoing transfers of future budget year.

EXHIBIT B
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Attachment: 2.1 - City Resolution 2023-XX (6222 : ADOPTION OF THE FISCAL YEAR 2023/24 – 2024/25 OPERATING BUDGET (RESO. NOS 2023- City of Moreno Valley Fiscal Services
Policy #3.11

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Moreno Valley City CouncilMay 2, 2023

Moreno Valley City Council
May 2, 2023