SUPPLEMENTAL REPORTS & COMMUNICATIONS
Office of the City Clerk
City Council of the City of Napa
Regular Meeting
May 21, 2024
FOR THE CITY COUNCIL OF THE CITY OF NAPA
AFTERNOON SESSION:
SUBMITTED PRIOR TO THE CITY COUNCIL MEETING
8. PUBLIC HEARINGS:
8.A. City of Napa FY 2024/25 Proposed Mid-Cycle Budget Update • PowerPoint Presentation from Staff.
Mid
-
Cycle Budget Review
FY 2024/25
Presentation to the
City Council
City Council Regular Meeting
5/21/2024
Supplemental -
Item 8.A.
From: City Staff
AGENDA
• General Fund
• FY 2023/24 Projections
• FY 2024/25 Financial Overview
• Summary of Proposed Adjustments & Budget Packages
• Non-Recurring General Fund
• FY 2023/24 Projections
• FY 2024/25 Financial Overview
• Summary of Proposed Adjustments & Budget Packages
• Other Funds
• Proposed Adjustments & Budget Packages
• CIP Changes
• Proposed Staffing Adjustments
• Recommended Action
General Fund
FY 2023/24 Projections
$124.7
$131.5
$124.7
$130.7
100.0
110.0
120.0
130.0
140.0
Revenues Expenditures
Millions
FY 2023/24 Adjusted Budget FY 2023/24 Projected
General Fund
FY 2024/25 Adopted Budget
$126.4 $125.5
80.0 90.0
100.0
110.0
120.0
130.0
Revenues Expenditures
Millions
Proposed General Fund
Adjustments
General Fund - FY 2024/25
Revenue Adjustments
General Fund
Revenue
Adjustment
(millions)
Property Tax $2.62
Sales Tax $0.08
Transient Occupancy Tax ($4.29)
Business License Tax $0.20
Other Taxes ($0.13)
Licenses and Permits $0.60
Charges for Services $0.49
Intergovernmental $0.01
Investment Earnings $1.07
Miscellaneous Revenues $0.06
Financing Revenues ($0.02)
Total $0.71
General Fund - FY 2024/25
Expenditure Adjustments
General Fund
Expenditures
Adjustment
(millions)
PERs UAL Prepayment $1.90
3 New Fire Captains $0.72
Bus. Lic. Discovery & Recovery Cost $0.18
Additional Contribution to CIP Reserves $0.11
Additional Contribution to GF Reserves $0.17
Other Adjustments $0.55
Total $3.63
Proposed General Fund
Budget Packages
General Fund
Budget Packages – FY 2024/25
City Manager Amount
Climate Action/Sustainability $175,000
Total $175,000
General Government Amount
Civic Plus Website $30,000
Total $30,000
General Fund
Budget Packages – FY 2024/25
Police Amount
Flock ALPR Camera Software 51,000$
Total 51,000$
General Fund - FY 2024/25
Proposed Adjustments
$127.1
$129.4
$126.4
$124.8
$0.7 $3.5
$0.3
$0.9
120.0
121.0
122.0
123.0
124.0
125.0
126.0
127.0
128.0
129.0
130.0
Revenues Expenditures
Millions
FY 2024/25 Adopted Budget Proposed Adjustments Proposed Budget Packages Transfers to GF Reserves General Fund – FY 2024/25
Revenue Adjustments
General Fund
Revenue
Adjustment
(millions)
Excess ERAF (Property Tax) $0.50
Transfer In from Section 115 Trust $2.00
Total $2.50
General Fund - FY 2024/25
Proposed Adjustments
$126.4
$124.8
$3.2
$3.5
$0.3
$0.9
120.0
121.0
122.0
123.0
124.0
125.0
126.0
127.0
128.0
129.0
130.0
Revenues Expenditures
Millions
FY 2024/25 Adopted Budget Proposed Adjustments Proposed Budget Packages Transfers to GF Reserves $129.6 $129.4
General Fund
One-Time Revenues
7.9 5.5
3.5 2.2
9.5 5.0
20.0 40.0
60.0 80.0
100.0
120.0
140.0
FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Actual
FY 2023/24
Revised
Budget
FY 2024/25
Proposed
Budget
Millions
Operating Revenue One-Time Revenue Expenditures
General Fund
FY 2024/25
General Fund (millions) FY 2024/25
Adopted
Proposed
Adjustments
FY 2024/25
Proposed
Operating Revenues $123.94 $0.71 $124.65
Expenditures $124.77 $3.72 $128.50
Reserve Contributions $0.75 $0.17 $0.92
Operating Surplus / (Deficit) ($1.58) ($4.77)
Non-Operating Revenue $2.50 $2.50 $5.00
Net Surplus / (Deficit) $0.92 $0.23
Non-Recurring
General Fund
Non-Recurring General Fund
FY 2023/24 - Projections
$5.9
$12.3
$5.9
$11.2
-
2.0 4.0
6.0 8.0
10.0 12.0
14.0 Revenues Expenditures
Millions
FY 2023/24 Adjusted Budget FY 2023/24 Projected
Non-Recurring General Fund
FY 2024/25 - Adopted Budget
$1.7
$2.0
-
0.5 1.0
1.5 2.0
2.5 Revenues Expenditures
Millions
Non-Recurring General Fund
Budget Packages - FY 2024/25
Non-Recurring General Fund Amount
Police - Range Ammunition 35,000$
Total 35,000$
Non-Recurring General Fund
FY 2024/25
Proposed Adjustments
$1.7
$2.0
-
- $0.04
1.0 1.2
1.4 1.6
1.8 2.0
2.2 Revenues Expenditures
Millions
FY 2024/25 Adopted Budget Proposed Budget Packages
Non-Recurring General Fund
FY 2024/25
Non-Recurring General Fund
(millions)
FY 2024/25
Adopted
Proposed
Adjustments
FY 2024/25
Proposed
Revenues $1.65 $0.00 $1.65
Expenditures $2.01 $0.04 $2.05
Operating Surplus / (Deficit) ($0.36) ($0.40)
Projected Ending Fund Balance $0.93 $0.89
Adjustments to Other Funds
Other Funds – FY 2024/25
Solid Waste & Recycling
SWR Adjustments
(millions) Revenue Expenditure
PERS UAL Prepayment Increase $0.03
Operational Revenue Adjustments $0.74
Operational Expenditure Adjustments $0.72
Transfer In/Out from Operating Fund
Balance to CIP $0.77 $0.77
CIP Changes $0.55
Total $1.51 $2.07
Other Funds – FY 2024/25
Water
Water Adjustments
(millions) Revenue Expenditure
Increase to Water Rates $6.37
Operational Expenditure Adjustments $0.26
PERS UAL Prepayment incease $0.22
CIP Change - BJTP Chain & Flight
Renovation ($0.40)
Budget Package - Asset Management
System Coordinator into Senior Civil
Engineer $0.04
Total $6.37 $0.13
Other Funds – FY 2024/25
Special Revenue
Special Revenue Fund Adjustments Revenue Expenditure
Gas Tax ($0.24)
Road Maintenance and Rehabilitation
(RMRA) Fund ($0.09)
Measure T Fund ($0.43) $1.10
EIFD Fund ($0.40)
Parking Fund $0.04 $0.04
Measure F 1% to AH ($0.31) $0.00
Lake Park Fund $0.07
River Park Maintenance Fund $0.13
Tourism Improvement District ($0.15) $0.00
Total ($1.38) $1.14
Other Funds – FY 2024/25
Capital Projects
Captial Fund Changes Revenue Expenditures
Increase General Fund Contribution to
Reserves $0.11
Paving/Sidewalks (PERS UAL) $0.04
CIP Changes $1.69 $2.08
Total $1.79 $2.12
Other Funds – FY 2024/25
Internal Service
Internal Service Fund Adjustments Revenue Expenditure
Fleet Management
(Includes Apparatus Prepayment) $0.06 $1.96
Risk (Budget Correction) $2.82
Risk Budget Package - Environmental Legal,
Testing & Technical Services $0.06
Total $0.06 $4.84
CIP Changes
CIP Project Changes
FY 2024/25
General Fund Building Reserve - CIP Changes Adjustment
Increase Project Budgets
Police & Fire HVAC Chiller 500,000$
Reduce Project Budgets
Surface Repair City Parking Lots (22,592)$
Total 477,408$
Other CIP Changes Adjustment
Increase Project Budgets
Surface Repair City Parking Lots 22,592$
Total 22,592$
CIP Project Changes
FY 2024/25
Measure T Fund - CIP Changes Adjustment
Increase Project Budgets
Westwood Sidewalks 1,100,000$
Total 1,100,000$
CIP Project Changes
FY 2024/25
Water Fund - CIP Changes Adjustment
Increase Project Budgets
Browns Valley Rd Water Main Replacements 2,500,000$
Reduce Project Budgets
BJTP Chain & Flight Renovation (400,000)$
Milliken TP Upgrades (2,500,000)$
Total (400,000)$
CIP Project Changes
FY 2024/25
Solid Waste & Recycling Fund - CIP Changes Adjustment
Add New Project
MDF Recycled Water Connection 125,000$
MDF Stormwater Mitigation Improvements -
Phase I 675,000$
Postpone Project Budgets
MDF Partial Fence Replacement (250,000)$
Total 550,000$
Proposed Staffing Changes
Proposed Staffing Adjustments
FY 2024/25
• Full-Time Positions
– Parking
• 1 Community Service Officer – Parking Enforcement
(Limited-Term) Extension
• Reallocation
– Utilities - Water
• Deletion
- 1 Asset Management Systems Coordinator
• Addition
– 1 Senior Civil Engineer
FY 2024/25 Net Impact on FTEs – (1)
Recommended Action
Recommended Actions
1. Provide direction to staff to amend and finalize
the proposed FY 2024/25 Mid-Cycle Budget
and the City-Wide Position Staffing Plan, and to
present those documents for final review and
approval at the regularly scheduled meeting on
June 04, 2024.
Questions?