ATTACHMENT B
(129,792,961) (89,327,959)
0 (157,233)
DECEMBER 17th BALANCING - IMMEDIATE ACTIONS
Total AmountGPF Amount $* Total AmountGPF Amount $*
City Council Authority (refer to Exhibit 1 for details) (40,843,430) (39,720,506) (40,843,430) (39,720,506) City Administrator Authority
Fund Dept. Description Level of Action GPF
Percentage Total AmountGPF Amount $* GPF PercentageTotal AmountGPF Amount $* 1010 CAO Eliminate Expenditure Budget Admin - Budget
Reso 100% (99,648) (99,648) 100% (99,648) (99,648) 1010 CAO Reduce Expenditure Budget Admin - Budget
Reso 100% (190,403) (190,403) 100% (190,403) (190,403) 1010 CAO Transfer funding to Fund 2252 - 0.70 FTE Assistant to the City Administrator
Admin - Budget
Reso 100% (85,876) (85,876) 100% (85,876) (85,876) 1010 City Council Savings from Councilmember serving as Interim Mayor (5mo)Assumption Change 100% (71,835) (71,835) 100% (71,835) (71,835) 1010 DOT Restoration of Parking Enforcement Efforts Assumption Change 100% (3,692,308) (3,692,308) 100% (3,692,308) (3,692,308) 1010 DVP Eliminate GPF Contracts Admin - Budget
Reso 100% (490,304) (490,304) 100% (490,304) (490,304) 1010 DVP Transfer Positions out of Fund 1010 to meet Target ReductionAdmin - Budget Reso 100% (808,745) (808,745) 100% (808,745) (808,745) 1010 DWES Reduce GPF Contracts Admin - Budget
Reso 100% (343,449) (343,449) 100% (343,449) (343,449) 1010 DWES Reduce GPF O&M Admin - Budget
Reso 100% (227,129) (227,129) 100% (227,129) (227,129) 1010 EWD Eliminate Ambassador Program Admin - Budget
Reso 100% (1,100,000) (1,100,000) 100% (1,100,000) (1,100,000) 1010 EWD Cut Cultural Arts Grant program Admin - Budget Reso 100% (683,532) (683,532) 100% (683,532) (683,532) 1010 EWD Eliminate Plaza Activation Funding Admin - Budget Reso 100% (100,000) (100,000) 100% (100,000) (100,000) 1010 EWD Increase Revenue for Billboards Admin - Budget Reso 100% (400,000) (400,000) 100% (400,000) (400,000) 1010 EWD Transfer 1.0 FTE ELDE Admin - Budget
Reso 100% (178,600) (178,600) 100% (178,600) (178,600) 1010 Finance BT Revenue Tax Enforcement Efforts Assumption Change 100% (4,250,000) (4,250,000) 100% (1,100,000) (1,100,000) 1010 Finance Eliminate Amplifund Contract Admin - Budget Reso 100% (250,000) (250,000) 100% (250,000) (250,000) 1010 Finance Eliminate Finance Admin O&M Admin - Budget Reso 100% (150,000) (150,000) 100% (150,000) (150,000) 1010 Finance Eliminate Payroll and Purchasing AI O&M Admin - Budget Reso 100% (200,000) (200,000) 100% (200,000) (200,000) 1010 Fire Academy related OT backfills Assumption
Change 100% (2,500,000) (2,500,000) 100% (2,500,000) (2,500,000) 1010 Fire Brownouts of 2 additional Fire Stations (beyond Station 10), January 1 - June 30, 2025.
Admin - Budget
Reso 100% (5,543,070) (5,543,070) 100% (5,543,070) (5,543,070) 1010 Fire Mutual Aid Reimbursements (Revenue) Assumption Change 100% (993,607) (993,607) 100% - 1010 Fire Position Freeze/Reduction: Assistant Chief (Fire Chief) (1.0 FTE) Anticipated Retirement
Admin - Budget
Reso 100% (281,220) (281,220) 100% (281,220) (281,220) 1010 HSD Homelessness Funding in the GPF to Prioritize Draw Downs on Restricted Funds
Admin - Budget
Reso 100% (1,900,000) (1,900,000) 100% (1,900,000) (1,900,000) 1010 HSD Transfer Eligible GPF Expenditures for HeadStart ProgramAdmin - Budget Reso 100% (573,194) (573,194) 100% (573,194) (573,194) 1010 HSD Transfer Eligible Positions for HeadStart ProgramAdmin - Budget Reso 100% (196,300) (196,300) 100% (196,300) (196,300) 1010 HSD Transfer Eligible Positions to Measure BB Admin - Budget Reso 100% (65,525) (65,525) 100% (65,525) (65,525) 1010 IT Transfer Eligible Expenditures to Fund 4600 Fund BalanceAdmin - Budget Reso 100% (1,000,000) (1,000,000) 100% (1,000,000) (1,000,000) 1010 IT Reduce contracts - Intranet restoration Admin - Budget Reso 100% (200,000) (200,000) 100% (200,000) (200,000) 1010 IT Staff reduction - Info Sys Spec II [Pending Retirement]Admin - Budget Reso 100% (106,008) (106,008) 100% (106,008) (106,008) 1010 IT Transfer position from 1010 to 2159 Admin - Budget Reso 100% (105,000) (105,000) 100% (105,000) (105,000) 1010 Library Transfer personnel actuals out of fund 1010 to Measures C fund 2241 and Measure D fund 2243.
Admin - Budget
Reso 100% (3,265,952) (3,265,952) 100% (3,265,952) (3,265,952) 1010 Office of the
City AttorneyRestricted Affirmative Litigation Funds (Project 1007397) 100% (538,340) (538,340) 100% - 1010 Office of the
City AttorneyRestricted Affirmative Litigation Funds (Santos Settlement) 100% (245,943) (245,943) 100% - 1010 OPD Transfer 1.0 FTE Police Officer (PERS) to Measure Z CYAdmin - Budget Reso 100% (1,470,755) (1,470,755) 100% (1,470,755) (1,470,755) 1010 OPD Reduce GPF Travel Admin - Budget
Reso 100% (280,000) (280,000) 100% (280,000) (280,000) 1010 OPD Reduce 2 Remaining Police Academies Admin - Budget Reso 100% (6,938,277) (6,938,277) 100% (6,938,277) (6,938,277)
VARIANCE (SURPLUS)/DEFICIT
REDUCTIONS
TOTAL REDUCTION TARGET 129,792,961 89,170,726
AMOUNT REDUCED
Estimated Ending Fund Balance (129,792,961) (89,170,726) Return of Excess Fund Balance in Equipment Fund 8,320,000 8,320,000 Legal Settlements (10,575,655) (3,467,590) Use of Fund Balance in FY 2024-25
Estimated Current Year Surplus/(Shortfall) (120,711,306) (87,197,136) Estimated Ending Fund Balance (127,537,306) (94,023,136) Revenue 758,515,757 756,493,467 Expenditures 879,227,063 843,690,603 GENERAL PURPOSE FUND (1010)
FY 2024-25 Balancing
DESCRIPTION 17-Dec-24 3-Feb-25
Beginning Fund Balance (6,826,000) (6,826,000)
ATTACHMENT B
GENERAL PURPOSE FUND (1010)
FY 2024-25 Balancing
City Administrator Authority (cont.)
Fund Dept. Description Level of Action GPF
Percentage Total AmountGPF Amount $* GPF PercentageTotal AmountGPF Amount $* 1010 OPD Reduce GPF Overtime & Eliminate Special OPD UnitsAdmin - Budget Reso 100% (25,150,411) (25,150,411) 100% (1,445,000) (1,445,000) 1010 OPRYD Transfer Eligible Positions to Fund 1820 Admin - Budget Reso 100% (461,600) (461,600) 100% - 1010 OPRYD Reduce O&M set aside for Pool Managers Admin - Budget Reso 100% (403,258) (403,258) 100% (403,258) (403,258) 1010 PC - CPRA 52211 - Stationery and Office Supplies Admin - Budget Reso 100% (6,000) (6,000) 100% (6,000) (6,000) 1010 PC - CPRA 52213 - Minor Computer Hardware and Software (No Asset Number, Not Capitalized)
Admin - Budget
Reso 100% (33,516) (33,516) 100% (33,516) (33,516) 1030 HSD Eliminate Food Program Admin - Budget
Reso 100% (299,735) (299,735) 100% - 1030 CAO Reduce Expenditure Budget Admin - Budget
Reso 100% (60,680) (60,680) 100% - 1720 Citywide FB & Underspending: Transfer 4400 Water Charges to LLAD and Personnel Expenses from LLAD to 1720
Admin - Budget
Reso 55% (807,000) (445,951) 55% (600,000) (331,562) 1720 Citywide Equipment Refund: Transfer 4400 Water Charges to LLAD and Personnel Expenses from LLAD to 1720
Admin - Budget
Reso 55% (1,427,065) (788,602) 55% - - 1720 OPW Reduce O/M Funding Admin - Budget
Reso 55% (100,000) (55,260) 55% (100,000) (55,260) 1720 OPW Release Old PO Encumbrances in KOCB Admin - Budget Reso 55% (75,000) (41,445) 55% (75,000) (41,445) 1720 OPW Release Old PO Encumbrances in PTSD Admin - Budget Reso 55% (4,578) (2,530) 55% (4,578) (2,530) 1720 OPW Park Supervisor I.SC193-moved 6 months cost to F2244Admin - Budget Reso 55% (102,609) (56,702) 55% (102,609) (56,702) 1720 OPW Tree Supervisor II.SC230 move 6 months cost to F2244Admin - Budget Reso 55% (149,977) (82,878) 55% (149,977) (82,878) 1870 EWD Transfer 0.19 FTE Real Estate Agent Admin - Budget Reso 100% (27,000) (27,000) 100% - 1870 EWD Transfer 0.5 FTE Real Estate Agent Admin - Budget Reso 100% (141,050) (141,050) 100% - 1870 EWD Transfer 1.0 FTE Real Estate Agent Admin - Budget Reso 100% (282,100) (282,100) 100% - 1870 HCD Transfer 3.84 FTE + ISFs from 1870 to 2108 Admin - Budget Reso 100% (1,201,527) (1,201,527) 100% - 4100 OPW Eliminate Funding for Grant Writing Contract Admin - Budget Reso 45% (250,000) (112,845) 45% (250,000) (112,845) 4100 OPW Reduced Self Insurance Contribution Admin - Budget Reso 45% (864,572) (390,250) 45% (864,572) (390,250) 4200 IT Reduce contracts - Phone repair Admin - Budget
Reso 80% (6,450) (5,158) 80% (6,450) (5,158) 4210 IT Reduce contracts - Phone repair Admin - Budget
Reso 60% (108,882) (65,573) 60% (108,882) (65,573) 4300 City Wide Reallocation of Underspending Admin - Budget Reso 60% (694,265) (416,777) 60% (694,265) (416,777) 4400 OPW Eliminate Facilities Master Plan Project Funding Admin - Budget Reso 55% (915,880) (506,119) 55% (915,880) (506,119) 4510 Finance Eliminate Meals Admin - Budget
Reso 61% (750) (461) 61% (750) (461) 4510 Finance Eliminate Miscellaneous Educational Expenses Admin - Budget Reso 61% (750) (461) 61% (750) (461) 4510 Finance Eliminate Miscellaneous Travel Admin - Budget Reso 61% (2,000) (1,229) 61% (2,000) (1,229) 4510 Finance Eliminate O&M For Payroll Consolidation ExpensesAdmin - Budget Reso 61% (50,000) (30,720) 61% (50,000) (30,720) 4510 Finance Eliminate Per Diem and Lodging Admin - Budget Reso 61% (2,000) (1,229) 61% (2,000) (1,229) 4510 Finance Eliminate Registration & Tuition Admin - Budget Reso 61% (1,500) (922) 61% (1,500) (922) 4510 HRM Reduce GPF O&M Admin - Budget
Reso 61% (98,700) (60,641) 61% (98,700) (60,641) 4510 City Wide Reallocation of Underspending Admin - Budget Reso 61% (3,128,020) (1,921,851) 61% (3,128,020) (1,921,851) 4550 Finance Reduce Transfer To Fund Balance Admin - Budget Reso 64% (64,317) (40,856) 64% (64,317) (40,856) 4550 City Wide Reallocation of Underspending Admin - Budget Reso 64% (1,632,254) (1,036,844) 64% (1,632,254) (1,036,844) 4600 CAO Reduce Expenditure Budget Admin - Budget
Reso 65% (3,000) (1,939) 65% (3,000) (1,939) 4600 Finance Eliminate Finance Admin O&M Admin - Budget Reso 65% (207,267) (133,967) 65% (207,267) (133,967) 4600 IT Reduce contracts - Fire WiFi project Admin - Budget Reso 65% (281,170) (181,734) 65% (281,170) (181,734) 4600 IT Reduce contracts - Microsoft on-call support Admin - Budget Reso 65% (198,588) (128,357) 65% (198,588) (128,357) 7760 OPW Reduce O&M in BIAD Admin - Budget
Reso 0% (400,000) - 0% (400,000) - 7760 OPW Reduce O&M in OPW HR Admin - Budget
Reso 0% (69,907) - 0% (69,907) - 7760 OPW Reduce O&M in OPW Fiscal Admin - Budget
Reso 0% (104,161) - 0% (104,161) - 7760 OPW Reduce O&M in Directors Org Admin - Budget
Reso 0% (52,031) - 0% (52,031) - 7760 OPW Reduce O&M in BDC Administration Admin - Budget Reso 0% (20,000) - 0% (20,000) - 7760 OPW Reduce O&M in Facilities Planning and DevelopmentAdmin - Budget Reso 0% (18,000) - 0% (18,000) - 7760 OPW Reduce O&M in Bureau of Environment Admin. Admin - Budget Reso 0% (18,370) - 0% (18,370) - 7760 OPW Reduce O&M in Bureau of Maint.and Int. ServicesAdmin - Budget Reso 0% (9,710) - 0% (9,710) - City Administrator Authority Subtotal (79,460,670) (74,103,196) (46,719,612) (42,093,213) IMMEDIATE ACTIONS TOTAL (120,304,101) (113,823,703) (87,563,042) (81,813,719) 17-Dec-24 3-Feb-25
ATTACHMENT B
GENERAL PURPOSE FUND (1010)
FY 2024-25 Balancing
DECEMBER 17th BALANCING - ACTIONS WITH LATER EFFECT
Fund Dept. Description Level of Action GPF
Percentage Total AmountGPF Amount $* GPF PercentageTotal AmountGPF Amount $* 1010 CAO Eliminate Positions and Position Change Admin - Budget Reso 100% (351,926) (351,926) 100% (62,971) (62,971) 1010 City Attorney Eliminate Positions Admin - Budget
Reso 100% (91,531) (91,531) 100% (40,045) (40,045) 1010 City Clerk Eliminate Positions Admin - Budget
Reso 100% (115,428) (115,428) 100% - 1010 City Clerk City Council Translation Services Admin - Budget Reso 100% (109,064) (109,064) 100% - 1010 City Council Eliminate Positions Admin - Budget
Reso 100% (435,564) (435,564) 100% - 1010 DOT Position Changes Admin - Budget
Reso 100% (1,013,724) (1,013,724) 100% - 1010 Fire Brownouts of 4 additional Fire Stations (beyond Station 10), January 1 - June 30, 2025.
Admin - Budget
Reso 100% (7,675,020) (7,675,020) 100% - 1010 Fire Position Eliminations Admin - Budget
Reso 100% (445,497) (445,497) 100% (27,018) (27,018) 1010 HSD Eliminate Positions and O&M Admin - Budget
Reso 100% (346,339) (346,339) 100% (27,018) (27,018) 1010 Mayor Eliminate Positions Admin - Budget
Reso 100% (516,140) (516,140) 100% - 1010 OPD Eliminate Positions - Non-Sworn Admin - Budget Reso 100% (590,705) (590,705) 100% (397,488) (397,488) 1010 OPRYD Reduce O&M for Cultural, Arts, Nature and Science (CANS) DECOM
Admin - Budget
Reso 100% (113,010) (113,010) 100% - 1010 OPRYD Reduce O&M for Lake Merritt Health & Safety, Park Ambassador Pilot Program
Admin - Budget
Reso 100% (114,000) (114,000) 100% - 1010 OPW Eliminate Positions and O&M Admin - Budget
Reso 100% (1,451,402) (1,451,402) 100% (289,386) (289,386) 1010 CPRA Eliminate Positions Admin - Budget
Reso 100% (187,527) (187,527) 100% (89,502) (89,502) 1010 Race & Equity Eliminate Position Admin - Budget
Reso 100% (79,662) (79,662) 100% (41,822) (41,822) 1030 CAO Eliminate Positions and Position Change Admin - Budget Reso 100% (26,716) (26,716) 100% - 1720 OPW Eliminate Positions and O&M Admin - Budget
Reso 55% (1,505,669) (832,038) 55% (334,095) (184,622) 1870 CAO Eliminate Positions and Position Change Admin - Budget Reso 100% (141,663) (141,663) 100% (9,661) (9,661) 4100 OPW Eliminate Positions Admin - Budget
Reso 45% (169,854) (76,669) 45% - 4100 OPW Reduce Fuel Expenses due to reduction in Public Safety vehicle usage
Admin - Budget
Reso 45% (500,000) (225,690) 45% - 4200 IT Eliminate Positions Admin - Budget
Reso 80% (215,816) (172,581) 80% - 4210 IT Eliminate Positions Admin - Budget
Reso 60% (112,714) (67,881) 60% - 4400 OPW Eliminate Positions Admin - Budget
Reso 55% (159,486) (88,133) 55% (76,118) (42,063) 4510 Finance Eliminate Positions Admin - Budget
Reso 61% (126,732) (77,864) 61% (29,682) (18,236) 4510 HRM Eliminate Positions Admin - Budget
Reso 61% (397,864) (244,447) 61% - 4550 DWES Eliminate Positions Admin - Budget
Reso 64% (127,382) (80,916) 64% - 4550 Finance Eliminate Positions Admin - Budget
Reso 64% (71,178) (45,214) 64% - 4600 IT Eliminate Positions Admin - Budget
Reso 65% (391,289) (252,909) 65% - 7760 OPW Eliminate Positions Admin - Budget
Reso 0% (611,942) - 0% (261,739) - ACTIONS WITH LATER EFFECT TOTAL (18,194,843) (15,969,258) 1,686,546 (1,229,834) BALANCING ITEMS SUBSEQUENT TO DECEMBER 17th
1010 Citywide Grant Terminations - January 28th 2025 Admin - Budget Reso 100% (2,610,876) (2,610,876)
1010 Non-Dept Coliseum Payment Refund Admin - Budget
Reso 100% (2,610,000) (2,610,000)
1010 OPRYD Needed to Provided Summer 2025 Town Camp Programs 100% $1,137,750 1,137,750 1010 Citywide Contract Terminations Placeholder - February 12th 2025 100% (2,500,000) (2,500,000) 1010 Non-Dept Rose Foundation Grant - Legal Settlment Required 100% $298,720 298,720 -
ACTIONS WITH LATER EFFECT TOTAL - - (6,284,406) (6,284,406) 0$ (157,233) $
17-Dec-24 3-Feb-25
REMAINING (SURPLUS)/DEFICIT
*Reductions in certain non-GPF funds can also result in savings to the GPF because these funds draw from or impact services that are partially supported by the GPF. As such, their reduction indirectly contributes to GPF savings. The percentage column in the table indicates the share of the total reduction in the non-GPF that translates to savings in the GPF.
FY 2024-25 Budget Amendments
City Council Authority Items - EXHIBIT 1
ATTACHMENT B
Immediate Actions
City Council Authority
Fund Dept. Description
Level of
Action
GPF
Percentage Total Amount
GPF
Amount
1010 Citywide
Unrestrict Funding and Transfer Fund
Balance from 1100 - Self Insurance Liability Council 100% (14,851,619) (14,851,619) 1010 Citywide
Unrestrict Funding and Transfer Fund
Balance from 1870 - Affordable Housing
Trust Fund Council 100% (5,778,000) (5,778,000)
1010 Citywide
Unrestrict Funding and Transfer Fund
Balance from 1030 - Measure HH (SSBDT) Council 100% (2,550,000) (2,550,000) 1010 Citywide
Balance from 1020 - Vital Services
Stabilization Fund Council 100% (503,000) (503,000) 1010 EWD
Adds $400,000 O&M for Scotlan Convention
Center Council 100% 400,000 400,000
1010 OPD
Transfer Eligible Expenditures to Measure Z
FB Council 100% (2,489,849) (2,489,849)
1010 EWD
Adds $157,125 O&M for Raiders Training
Facility Prop Tax Council 100% 157,125 157,125
1011 Citywide
Transfer Fund Balance from 1011 in excess
of Fiscal Emergency Declaration required
reserve threshold Council 100% (9,622,793) (9,622,793) 4200 Citywide Reallocation of Fund Balance Council 80% (5,605,295) (4,482,370) City Council Authority Total (40,843,430) (39,720,506)