1 Exhibit A
CITY OF PATTERSON
Mid-Year Budget Review Report
The fiscal Year 2021-22
State of the Budget
Although the economy has some uncertainty due to the COVID-19 Pandemic, the City of Patterson remains focused on several interested new businesses that have visited our business Parks over the last year. We are also directing the American Rescue Plan funds in ways that will significantly help our City budget, bring in several new part time positions, and unfreeze positions in the Police and Fire Departments. Factors that will impact our economic strength are the online sales which, in some instances, do not provide the City with a “point-of-sale” taxable nexus. The City is still fortunate to have a more diverse revenue structure which can continue to benefit from Measure L; the ½ cents transaction and use tax over 25 years, SB1 revenue, new businesses such as the La Quinta Hotel, Love Travel Center, Grocery Outlet and Dutch Brothers Coffee.
City received the first tranch of $2.6 million from the American Rescue Plan Act grant in FY 2022 to help the City to respond, rebuild and recover from the pandemic. Currently, City is focusing on economic recovery, stabilizing the government and uplifting our communities.
City’s sales tax has performed well above expectation and projection for FY 2021. General Fund’s fund balance reserve as of June 30, 2021 is 53%. Improving the General Fund’s available fund balance to allow City staff to bring back operations to normal capacity; in staffing level, operation and maintenance costs and capital outlay.
City issued CFD 2018-1 bond and CFD 2005-1 bond in the first half of FY 2022 with total amount of $12.3 million. The bond proceeds are to be used to build infrastructures in those districts and will be spend down over 3 years.
The General Fund
The current year's Adopted Budget was conservative. Estimated revenues are lower than expenditures, maintaining the general fund balance reserve level at 30.18%, well above the GFOA recommended reserve level of 16.67%.
Mid-Year budget recommendations include an upward adjustment in revenues FEMA COVID 19 grant from California State, Fire Permit, Per Capita Grant, Sales of Surplus, Miscellaneous Revenue (Recreation programs and interest income). The total revenue budget adjustment is $173,059.
Description Amount Comments
FEMA COVID 19 grant $ 66,741 The increase is due to FEMA COVID 19 grant received from CA State Fire - Permits 43,324 The Fire permit increase is due to an increase in residential development Cal Recycle Grant - State 32,109 The increase is due to Per Capita Grant awarded in FY22 Sale of Surplus/Salvage 12,800 The increase is due to sale of surplus due to the Police Zero brand motorcycle count of 2 Youth Soccer 9,521 The increase is due to an increase in Recreation Sport events activities Swim Lessons 6,750 The increase is due to an increase in Recreation Sport events activities Interest Income 1,814 The increase is due to an increase in Interest income Total General Fund Revenue budget adjustment $ 173,059
2 The recommendations for the Mid-year budget is an increase in General Fund appropriations, which includes the approved Professional Management-Mid Management Employees Association (PMMEA) Salary Schedule increase of 5% per City Council in Dec 07th, 2021, as well as the approved Part-Time Classification Salary Schedule per City Council in July 20th, 2021. Total Salary and Benefit expenditures budget adjustment upward of $1,268,461.
Department/ Division Description Amount Funding Source Comments Fire - Station 1 Fire Salary & Benefit 539,957 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Streets - Urban Forestry Streets - Urban Forestry Salary & Benefit 147,620 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Recreation Administration Recreation - Admin Salary & Benefit 74,716 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Street Maintenance Streets Salary & Benefit 70,437 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Administration Administration Salary & Benefit 68,175 General Fund - Sales tax The increase is due to new staff request - Program Manager Aquatic Center Recreation- Aquatics Salary & Benefit 52,641 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Engineering, Building & Capital Projects Engineering Building Salary & Benefit 38,310 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Administration Administration Salary & Benefit 36,939 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Finance Finance Salary & Benefit 32,585 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Community Development Planning Salary & Benefit 30,700 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Crossing Guards Crossing Guard Salary & Benefit 28,495 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Sports Park Maintenance Sports Park Salary & Benefit 28,121 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
General Fund - Administration
General Fund - Administration Salary &
Benefit 26,843
49% General FundAdmin, 15% Sewer, 14% Water, 10% Public Safety CFD 2003-1, 9%
General Fund - Park
Maint., 3% Garbage
The increase is due to new staff request - HR Analyst- 15% Sewer, 14% Water, 3% Garbage, 9% 'General Fund - Administration - Park Maintenance, 49% 'General Fund - Administration, 10% Public Safety CFD 2003-1
Hammon Senior Center
Recreation - Hammon Senior Center Salary
& Benefit 26,449 General Fund - Sales tax
The increase is due to staffing conversion of P/T to F/T Recreation Maint. Worker I
Aquatic Center
Recreation- Aquatics Salary & Benefit - Part
Time 18,878 General Fund - Sales tax
The increase is due to Part-Time Salary Increase - Recreation Staff FY21-22 approved by City Council- Agenda Report 07/20/2021 item
5.3 Hammon Senior Center
Recreation - Hammon Senior Center Salary
& Benefit - Part Time 13,645 General Fund - Sales tax
The increase is due to Part-Time Salary Increase - Recreation Staff FY21-22 approved by City Council- Agenda Report 07/20/2021 item
5.3 Crossing Guards Crossing Guard Salary & Benefit - Part Time 11,324 General Fund - Sales tax The increase is due to Part-Time Salary Increase - Recreation Staff FY21-22 approved by City Council- Agenda Report 07/20/2021 item
5.3 Building Maintenance Building Maintenance Salary & Benefit 8,010 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Park Maintenance Park Maintenance Salary & Benefit 6,491 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Code Enforcement Code Enforcement Salary & Benefit 6,263 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Teen Programs Recreation- Teen Center Salary & Benefit 6,074 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Hammon Senior Center
Recreation - Hammon Senior Center Salary
& Benefit 5,163 General Fund - Sales tax
The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Recreation Administration
Recreation - Admin Salary & Benefit - Part
Time 5,056 General Fund - Sales tax
The increase is due to Part-Time Salary Increase - Recreation Staff FY21-22 approved by City Council- Agenda Report 07/20/2021 item
5.3 General Fund- Park Maintenance
General Fund- Park Maintenance - Salary &
Benefit 4,930
49% General FundAdmin, 15% Sewer, 14% Water, 10% Public Safety CFD 2003-1, 9%
General Fund - Park
Maint., 3% Garbage
The increase is due to new staff request - HR Analyst- 15% Sewer, 14% Water, 3% Garbage, 9% 'General Fund - Administration - Park Maintenance, 49% 'General Fund - Administration, 10% Public Safety CFD 2003-1
Recreation Programs Recreation - Programs Salary & Benefit 3,352 General Fund - Sales tax The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Sports Park Maintenance Sports Park Salary & Benefit - Part Time 2,683 General Fund - Sales tax The increase is due to Part-Time Salary Increase - Recreation Staff FY21-22 approved by City Council- Agenda Report 07/20/2021 item
5.3 Recreation Sports
Recreation - Sports Salary & Benefit - Part
Time 2,671 General Fund - Sales tax
The increase is due to Part-Time Salary Increase - Recreation Staff FY21-22 approved by City Council- Agenda Report 07/20/2021 item
5.3 Teen Programs
Recreation- Teen Center Salary & Benefit -
Part Time 2,416 General Fund - Sales tax
The increase is due to Part-Time Salary Increase - Recreation Staff FY21-22 approved by City Council- Agenda Report 07/20/2021 item
5.3 Recreation Youth Development and Camps
Recreation Youth Development Salary &
Benefit - Part Time 2,045 General Fund - Sales tax
The increase is due to Part-Time Salary Increase - Recreation Staff FY21-22 approved by City Council- Agenda Report 07/20/2021 item
5.3 Recreation Programs
Recreation Programs Salary & Benefit - Part
Time 187 General Fund - Sales tax
The increase is due to Part-Time Salary Increase - Recreation Staff FY21-22 approved by City Council- Agenda Report 07/20/2021 item
5.3 Recreation Sports Recreation - Sports Salary & Benefit (4,655) General Fund - Sales tax The decrease is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Recreation Youth Development and Camps
Recreation Youth Development Salary &
Benefit (6,529) General Fund - Sales tax
The decrease is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Hammon Senior Center
Recreation - Hammon Senior Center Salary
& Benefit - Part Time (21,530) General Fund - Sales tax The decrease is due to staffing conversion of P/T to F/T Recreation Maint. Worker I
Total General Fund Salary and Benefits
Expenditure budget adjustment 1,268,461
3 The General Fund appropriations budget adjustments continue to include the pool resurfacing project approved by the City Council on Oct 05th, 2021. Fire Station One 10% down payment quint ladder truck, person protective equipment and command new vehicle, adjustment upward of $176,400. Administration department new hire salaries, and Benefits adjustment upward of $122,957 for Program Manager, HR Analyst. Recreation department adjustment upward $68,450 for staffing conversion of PT to FT for Maintenance Worker I and fence/gate for vehicle storage. Public Works department adjustment upward $64,000 for Trim Palm Trees project. The General Fund total operation, maintenance and capital outlay expenditure budget adjustment upward is $576,396. Overall total General Fund expenditure adjustment is $1,844,857.
Department/ Division Description Amount Funding Source Comments Aquatic Center Improvements Expense 139,700 Aquatic Center Fee The increase is due to pool resurfacing approved by city council 10/05/2021 Item#5.9
Fire - Station 1 Vehicle 100,000 General Fund - Sales tax The increase is due to the replacement of the Quint Ladder Truck, total cost $1m. 10% is the down payment
Streets - Urban Forestry General Contract Services 64,000 General Fund - Sales tax The increase is due to trim Palm Trees on Las Palmas Avenue & Old Las Palmas Avenue. County/City Project.
Fire - Station 1 Vehicle 60,000 General Fund - Sales tax The increase is due to Command new Vehicle Sports Park Maintenance Vehicle 50,000 General Fund - Sales tax The increase is due to purchase of utility truck for the new Full Time maintenance worker.
Recreation Administration Improvement Expenses 42,000 General Fund - Sales tax The increase is due to fence/gate for vehicle storage Urban Forestry Transfer Out -Garbage 39,000 General Fund - Sales tax 30% Urban Forestry transfer out to Garbage fund 600 to fund bucket/chipper truck needed for Green Waste Diversion Program Fire - Station 1 Person Protective Equip (Fire) 13,200 General Fund - Sales tax The increase is due to Firefighter needs for safety - protection from Virus/diseases
Administration Recruitment 11,000 General Fund - Sales tax The increase is due to an increased recruitments across all departments
Teen Programs Departmental Supplies-Programs 10,550 General Fund - Sales tax The increase is due to programs budgeted for, but program supplies were not reflected in this account
Park Maintenance Departmental Supplies 10,000 General Fund - Sales tax The increase is due to purchase irrigation/landscaping materials only for Center Building.
Park Maintenance Departmental Supplies 10,000 General Fund - Sales tax The increase is due to purchase bark/compost materials only for Ward Avenue Easement.
Community Development Planning Services 8,357 General Fund - Sales tax The increase is due to due to money received from Best Development Group, that was paid by the City
Non Departmental Miscellaneous Expense 5,379 General Fund - Sales tax The increase is due to Roger Rd Repair Fire - Station 1 Overtime - Training 5,000 General Fund - Sales tax The increase is due to Team Building classes that will require additional overtime
Recreation Administration Rents & Leases - Buildings 3,210 General Fund - Sales tax The increase is due to purchase to own, which is a higher monthly price
Recreation Programs Special Events 3,000 General Fund - Sales tax The increase is due to previous budget reductions, special events were canceled such as Farm to Fork
Aquatic Center Uniform 2,000 General Fund - Sales tax The increase is due to Aquatics added sweaters and instructor apparel Total General Fund Operation,
Maintenance and Capital Outlay
Expenditure budget adjustment 576,396
Total General Fund Expenditure budget
adjustment 1,844,857
4 Overall, the proposed General Fund operating budget remains balanced, despite the current year's net change being in the deficit of $797,602. However, the budget does continue to include the planned use of Fund Balances budgeted at the beginning of the year. In addition, staff factoring in the FY 2021 actual performance adjustment of $4.2 million. As a result, the budget shows fund balance totaling $8.6 million prior to moving $1.5 million to Pension Section Trust Fund account.
After the mid year budget adjustment, the General Fund’s fund balance reserve level for the end of this fiscal year is 42.41%.
All Other Funds
Enterprise Fund
Our Mid-year budget recommendation for Enterprise Fund revenue upward adjustment of $112,061 is due to an increase in new developments, transfer in from other funds to fund capital outlay.
General Fund
Adopted Budget Fund Balance FY 2021-22 $ 6,122,984
Adjustment from FY 2020-21 Per audited fund balance 4,218,314 Mid Year Budget Adjustment (1,671,798)
Adjusted Fund Balance FY 2021-22 $ 8,669,499
Description Amount Comments
Transfer In - General Fund
$ 39,000
30% Urban Forestry transfer In from general fund
to fund bucket/chipper truck needed for Green
Waste Diversion Program
New Meters - New Sites 23,683
The New Meter increase is due to the rise in new
developments
Construction Water 20,378
The Construction Water increase is due to the rise
in new developments
Transfer In - CFD2013-1 Non Residential Maintenance 13,000 10% CFD 2013-1 transfer In to Garbage to fund
bucket/chipper truck needed for Green Waste
Diversion Program
Transfer In - LMD 13,000
10% LMD transfer In to Garbage to fund
bucket/chipper truck needed for Green Waste
Diversion Program
Miscellaneous Revenue 3,000
The Misc. Revenue increase is due to deposit kept
for lost meters
Total Enterprise Fund Revenue budget adjustments $ 112,061 5 The recommendations for the Mid-year budget is an increase in Enterprise Fund appropriations, almost all of which is the approved Professional Management-Mid Management Employees Association (PMMEA) Salary Schedule increase of 5% per City Council in Dec 07th, 2021, new hire Equipment Mechanic I/II, Maintenance Worker I/II, staffing conversion of P/T to F/T Environmental Compliance Specialist, Truck for Green Waste Diversion Program. The total expenditures budget adjustment is $380,570.
Fund Description Amount Funding Source Comments
Water Water Salary & Benefit $ 153,765 Water
The decrease is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Sewer Sewer Salary & Benefit 142,066 Sewer
The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Garbage Machinery & Equipment Expense 130,000
50% Garbage, 10% LMDs,
10% CFDs, 30% Urban
Forestry
The increase is due to bucket/chipper truck needed for Green Waste Diversion Program
Garbage Garbage Salary & Benefit 13,389 50% 'Garbage 50% Water The increase is due to new staffing Full-Time Equipment Mechanic I/II 50% Garbage
Water Garbage Salary & Benefit 13,389 50% 'Garbage 50% Water The increase is due to new staffing Full-Time Equipment Mechanic I/II 50% Water
Garbage Garbage Salary & Benefit 21,887 Garbage The increase is due to new staffing Full-Time Maintenance Worker I/II Garbage Garbage Salary & Benefit 26,190
Garbage - Offset with Per
Capita Grant Funds
The increase is due to staffing conversion of P/T to F/T Environmental Compliance Specialist
Garbage Garbage Salary & Benefit 21,887 Garbage
The increase is due to staffing conversion of Part-Time Maintenance Worker I to Full-Time
Sewer Sewer Salary & Benefit 8,217
49% General Fund- Admin,
15% Sewer, 14% Water, 10%
Public Safety CFD 2003-1, 9%
General Fund - Park Maint.,
3% Garbage
The increase is due to new staff request - HR Analyst- 15% Sewer, 14% Water, 3% Garbage, 9% 'General Fund - Administration - Park Maintenance, 49% 'General Fund - Administration, 10% Public Safety CFD 2003-1 Water Water Salary & Benefit 7,669
49% General Fund- Admin,
15% Sewer, 14% Water, 10%
Public Safety CFD 2003-1, 9%
General Fund - Park Maint.,
3% Garbage
The increase is due to new staff request - HR Analyst- 15% Sewer, 14% Water, 3% Garbage, 9% 'General Fund - Administration - Park Maintenance, 49% 'General Fund - Administration, 10% Public Safety CFD 2003-1 Garbage Garbage Salary & Benefit 1,643
49% General Fund- Admin,
15% Sewer, 14% Water, 10%
Public Safety CFD 2003-1, 9%
General Fund - Park Maint.,
3% Garbage
The increase is due to new staff request - HR Analyst- 15% Sewer, 14% Water, 3% Garbage, 9% 'General Fund - Administration - Park Maintenance, 49% 'General Fund - Administration, 10% Public Safety CFD 2003-1 Sewer Collections Salary & Benefit (8,532) Sewer
The decrease is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Sewer
Vegetation Management Salary &
Benefit (52,107) Sewer
The decrease is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Garbage Garbage Salary & Benefit (85,921) Garbage
The decrease is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
Garbage
Garbage Salary & Benefit - Part
Time (9,385) Garbage
The decrease is due to staffing conversion of P/T to F/T Environmental Compliance Specialist and Maintenance Worker I to Full-Time Sewer Sewer Salary & Benefit - Part Time (3,588) Sewer
The decrease is due to staffing conversion of P/T to F/T Environmental Compliance Specialist
Total Enterprise Fund
Expenditure budget adjustments
$ 380,570
6 Other Funds
Our Mid-year budget recommendation revenue adjustment, mainly for the new bond proceeds from CFD 2005-1 is $7.4 million and CFD 2018-1 is $4.9 million, ARPA Grant adjustment upward of $629,014. Mello Roos Assessment Prepayment for CFD 2018-1, is adjusted upward $347,092 and CFD 2001-1 $38,633 respectively.The total revenue budget adjustment upward is $13.5 million.
Description Amount Comments
Bond Proceeds $ 7,418,637
The Bond Proceeds increase is due to the
approved new issuance of West Patt Bus. Park
CFD 2005-1 approved by the City Council Nov 02,
2021
Bond Proceeds 4,911,000
The Bond Proceeds increase is due to the
approved new issuance of CFD 2018-1 Villages of
Patterson Bond approved by the City Council Sep
21, 2021
American Rescue Relief Grant 629,014
The American Rescue Relief grant increase is due
to fund received
Mello Roos - Assessment Prepay 347,092
The Mello Roos increase is due to an increase in
tax prepay for CFD 2018-1 Villages of Patterson -
Self Help
Interest Inc-Local Oblig Bond 65,864
The interest income increase is for 2013 Heartland
Ranch
SB 325 - Non Motorized 40,365
The SB 325 - Non Motorized increase is due to the
Transportation Development Act Fund received
Mello Roos - Assessment Prepay 38,633
The Mello Roos increase is due to an increase in
tax prepay for CFD 2001-1
Reimbursements-Other Agencies 21,025
The Reimbursements increase is due to SCABA
payment
Grant Funding 17,213
The increase is due to Ninth Street improvement
grant
Administration Fee 15,000
The Admin Fees increase is due to the approved
new issuance of CFD 2018-1 Villages of Patterson
Bond
Administration Fee 15,000
The Admin Fees increase is due to the approved
new issuance of West Patt Bus. Park CFD 2005-1
Developer Reimbursement 4,566
The Developer Reimbursement increase is due to
Self Help agreement fee received
General Plan Stake Holders 2,291
The General Plan Stakeholders increase is due to
Self Help agreement fee received
Interest Income 1,142
The increase is due to an increase in Interest
income
Total Other Funds Revenue budget adjustment $ 13,526,842 7 The recommendation for the Mid-year budget is an increase in Other Funds appropriations. The majority of the increases are for the Cost of Issuance (COI) for CFD 2018-1 bond and 2005-1 Series 2021 adjustment upward of $566,893. Salaries and benefits adjustment upward $209,795 for Approved Professional Management-Mid Management Employees Association (PMMEA) Salary Schedule increase of 5% per City Council in Dec 07th , 2021. The City Council Chamber upgrade of $96,000 and Principle Expense for CFD 2001-1 of $100,000. The total expenditures budget adjustment upward is $1 million.
All other fund balance after mid-year budget adjustment is $158 million.
Fund Description Amount Funding Source Comments
West Patt Bus. Park
CFD 2005-1 Costs of Issuance $ 306,000
West Patt Bus. Park CFD 2005-
1 The Cost of Issuance increase is due to the approved new issuance of West Patt Bus. Park CFD 2005-1 approved by the City Council Nov 02, 2021 CFD 2018-1 Villages of
Patterson Infrastructure
Costs of Issuance 260,893
CFD 2018-1 Villages of
Patterson Infrastructure
The Cost of Issuance increase is due to the approved new issuance of CFD 2018- 1 Villages of Patterson Bond approved by the City Council Sep 21, 2021 CFD 2003-1 Public
Safety - Fire Sta 2 Fire Station II Salary & Benefit 209,795 General Fund The increase is due to salary change effective 7/1/2021 by City Council Dec 7th, 2021 item#5.10
American Rescue
Relief Fund IT Equipment 96,000 ARPA Grant
The increase is due to the City Council Chamber upgrade, approved by City Council Dec 21st 2021 item #5.5
2001-1 West Patterson
Financing Authority -
Local Bonds Principal Expense 50,000
CFD 2001-1 Mello Roos -
Assessment Tax The Principal Expense increase is due to CFD 2001-1 Debt services CFD 2001-1 Patterson
Public Financing
Authority - Revenue
Bonds 2013 Principal Expense 50,000
CFD 2001-1 Mello Roos -
Assessment Tax The Principal Expense increase is due to CFD 2001-1 Debt services CFD 2003-1 Public
Safety - Fire Sta 2 Person Protective Equip (Fire) 13,200 General Fund - Sales tax The increase is due to Firefighter needs for safety - protection from Virus/diseases
LMD
Transfers out to Garbage 13,000 LMD
10% CFD 2013-1 transfer out to Garbage to fund bucket/chipper truck needed for Green Waste Diversion Program
CFD 2013-1 (NonResidential
Maintenance Service) Transfers out to Garbage 13,000 CFD 2013-1 10% LMD transfer out to Garbage to fund bucket/chipper truck needed for Green Waste Diversion Program
LTF - Non Motorized
Funds Non Motorized Projects- Bike Racks 10,000 Non-Motorized LTF The increase is due to purchase bike racks Landscaping
Assessment Districts
(LMD) Fuel 9,155
Landscaping Assessment
Districts (LMD) The Fuel increase is due to actuals in current year CFD 2003-1 Public
Safety - Fire Sta 2
Fire Station II Salary & Benefit 5,478
49% General Fund- Admin,
15% Sewer, 14% Water, 10%
Public Safety CFD 2003-1, 9%
General Fund - Park Maint.,
3% Garbage
The increase is due to new staff request - HR Analyst- 15% Sewer, 14% Water, 3% Garbage, 9% 'General Fund - Administration - Park Maintenance, 49% 'General Fund - Administration, Public Safety CFD 2003-1 10% CFD 2003-1 Public
Safety - Fire Sta 2 Overtime - Training 5,000 Property taxes The increase is due to Team Building classes that will require additional overtime CFD 2013-1 (NonResidential
Maintenance Service) Utilities - Storm Lift Station 3,915 CFD 2013-1 (Non-Residential
Maintenance Service) The Utilities- Storm Lift Station increase is due actual activities CFD 2018-2 Village of
Patterson (Residential
Maintenance Service) Utilities - Building 3,256
CFD 2018-2 Village of
Patterson (Residential
Maintenance Service) The Utilities- Building increase is due actual activities CFD 2018-2 Village of
Patterson (Residential
Maintenance Service) Utilities - Lights 1,275
CFD 2018-2 Village of
Patterson (Residential
Maintenance Service) The Utilities- Lights increase is due actual activities Total Other Funds Expenditure
budget adjustments $ 1,049,968
All Other Funds
Adopted Budget Fund Balance FY 2021-22 $ 145,877,278
Mid Year Budget Adjustment 12,208,365
Adjusted Fund Balance FY 2021-22 $ 158,085,643
8 Overall, City's funds remain healthy, and the conservative budgeting and active management of operations successfully meet the goal of living within our means.
Discussion of Capital Budgets
The Capital Improvement Program (CIP) remains very active this fiscal year, and a substantial amount of available capital projects funds on hand from recent years are being put to work.
As is typical, some of the projects were originated in prior years while others will continue into future fiscal years. The budget policies allow unspent budgeted capital amounts to be rolled forward to the next fiscal year to simplify the accounting process.
Conclusion and Recommendations
If we remain disciplined, as the Council has directed, the City's operations will remain balanced over time.
Although we show expenditures exceed revenue in General Fund, this is not a structural deficit. Actual General Fund financial position for FY 2021 was exceptional due to sales tax performance above expectation. City is observing spending within it means to ensure that there are available funds prior to spending.
Staff recommends the Council receive the Report and adopt the Resolution approving the Report and adopting the recommendations therein.