FY 2021-22
Mid-Year
Budget
Review
March 15th, 2022
1 FY 2021-22 Mid-Year Budget Review
Presentation Outline
2 General Fund Mid-Year Budget Review
FY 2021-22 Mid-Year Adjustments
All Funds Mid-Year Budget Review
General Fund Reserve Level
New Staffing Request
Staff recommendations
General Fund (100) FY 2021-22 Mid-Year
Budget Review
3 General Fund Adopted Budget Mid Year Adjustment Amended Budget Revenue & Transfer In 24,230,575 173,059 24,403,634
Appropriation and Transfer Out 23,356,379 1,844,857 25,201,236 Net change in current year 874,196 (1,671,798) (797,602) FY 2021-22 Projected to Have a deficit at Year End
General Fund (100) FY 2021-22 Mid-Year
Budge Review, continued
General Fund budgeted revenue majority of
the upward adjustment is due to the following
revenue:
• FEMA COVID 19 Grant - Federal
• Cal Recycle grant - State
• Fire permit
General Fund budgeted expenditures majority
of upward adjustment due to the following:
• Salaries and Benefits adjustment 5% for
PMMEA bargaining unit group.
• 2 New staff for Administration
department. 1 staff for Recreation
department.
• Pool resurfacing and gate for vehicle
storage for Recreation department.
• 10% downpayment for Fire Ladder Truck
and PPE for Fire department.
• Chipper truck for green waste diversion
program.
4 FY 2021-22 Mid-Year Adjustments
5 Jun-22 Jun-22
Adopted Amended
Budget Budget Change
Adjustments:
Revenue and Transfers In
General Fund Revenues 24,230,575 24,403,634 173,059
Enterprise Fund Revenues 30,771,349 30,883,410 112,061
All Other Fund Revenues 42,735,928 56,262,769 13,526,842 Total Revenue 97,737,852 111,549,814 13,811,962
FY 2021-22 Mid-Year Adjustments
6 Jun-22 Jun-22
Adopted Amended
Budget Budget Change
Adjustments:
Expenditure and Transfers Out
General Fund Expenditures 23,356,379 25,201,236 1,844,857 Enterprise Fund Expenditures 33,861,423 34,241,993 380,570 All Other Fund Expenditures 36,782,038 37,832,005 1,049,968 Total Expenditures 93,999,840 97,275,235 3,275,395
All Other Funds FY 2021-22 Mid Year
Budget Review, continued
u All Other Funds budgeted
expenditures majority of the
upward adjustment is due to the
following expenditures:
• Salaries and Benefits adjustment
5% for PMMEA bargaining unit
group.
• 4 New staffs for Public Works
department.
• Cost of issuance for CFD2005-1 and
CFD2018-1 bond issuance.
• Council chamber equipment
upgrade.
7 u All Other Funds budgeted revenue
majority of the upward adjustment
is due to the following revenue:
• Bond proceeds from CFD 2005-1
and CFD 2018-1.
• American Rescue Relief Grant.
• CFD 2018-1 and CFD 2001-1 Mello
Roos prepayment of special tax.
• Construction water and water
meter for new sites due to increase
developments.
All Funds Mid-Year Budget Review
8 Jun-22 Jun-22
Adopted Amended
Budget Budget Change
City wide
Revenue & Transfer In 97,737,852 111,549,814 13,811,962 Appropriation and Transfer Out 93,999,840 97,275,235 3,275,395 Net change in current year 3,738,012 14,274,579 10,536,567 General Fund Reserve Level after MidYear Adjustment
9 -
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
Actual
2013-14
Actual
2014-15
Actual
2015-16
Actual
2016-17
Actual
2017-18
Actual
2018-19
Actual
2019-20
Actual
2020-21
Adopted Budget
2021-22
Amended
Budget
2021-22
General Fund Reserve Level
Total City Reserve Level 16.67% GFOA Recommended Reserve Level 5% Minimum Reserve Level New Staffing Request – Mid-Year Budget Review
FY2021-22
10 Comments / Purpose
Dept Name GL Account
Full-Time (FT)
/ Part-Time
(PT) / PT to FT
Funding Source
available
Surplus/(Deficit)
Position / Title
New /
Replacement /
Reclass
Total
Annual
Impact
Salary Benefits Total Salary Benefits Total
Admin 100-100-6001 FT General Fund - Sales Tax Program Manager New $ 68,175 $ 56,568 11,607 $ 68,175 - New FT Classification and salary range
approved by Council 12/07/2021- Totals
reflecting half a year impact only
Admin
100-100-6001
100-710-6001
190-405-6001
600-790-6001
605-790-6001
610-790-6001
FT
CFD 2003-1 10%, Water
14%, Sewer 15%,
Garbage 3%, GF (Park
Maint.) Sales Tax 9% ,
GF (Admin) Sales Tax
49%
HR Analyst New 54,782 22,133 9,641 31,773 16,027 6,981 23,008 Totals reflecting half a year impact only RECREATION 100-611-6001 PT to FT General Fund - Sales Tax Recreation Maint. Worker I Reclass 26,449 14,861 11,588 26,449 - $20,000 Funds Avail in PT Salaries from
100.611.6003. Position would be filled March
2022 Impact should reflect 4 months.
Public Works - Fleet
Services
610-790-6001
600-790-6001 FT 50% Water 50% Garbage Full-Time Equipment Mechanic I/II New 26,778 - 18,519 8,259 26,778 Equipment Mechanic II (Salary Range 24, Step
C) plus benefits @ 45%. This position was
included and approved in both Water Rate
Study 2017/18 and Garbage Study 2018/19.
Position would be filled March 2022 Impact
should reflect 4 months.
Public Works - Urban
Forestry
600-790-6001 FT 100 % Garbage Full-Time Maintenance Worker I/II New 21,887 - 14,861 7,026 21,887 Maintenance Worker I (Salary Range (15, Step
C) plus benefits @ 45%. This position was
included and approved in Garbage Study
2018/19
Public Works - Urban
Forestry
600-790-6001 PT to FT 100 % Garbage Part-Time Maintenance Worker I to Full-Time Reclass 21,887 - 14,861 7,026 21,887
Conversion from Part-Time to Full-Time
Maintenance Worker I (Salary Range 15, Step C)
plus benefits @ 45%. Since this is a P/T to F/T
conversion, there would be funding from P/T
Salaries available (4 Months). This position was
included and approved in Garbage Study
2018/19
Public Works -
Administration 600-790-6001 PT to FT
100% Garbage - Offset
with Per Capita Grant
Funds
Part-Time Environmental
Compliance Specialist to FullTimeReclass 26,190 - 18,061 8,129 26,190 Conversion from Part-Time to Full-Time
Environmental Compliance Specialist (Salary
Range 23, Step C) plus benefits @ 45%. Since
this is a P/T to F/T conversion, there would be
funding from P/T Salaries available (4 Months).
This position would be paid by Garbage 100%
with offset from Per Capita Grant Funds 100%
for the remainder of FY 21/22.
Total NEW STAFFING REQUESTS for 2021-2022 Mid Year Budget $ 246,147 $ 93,562 $ 32,836 $ 126,397 $ 82,329 $ 37,420 $ 119,750 General Fund FY21-22 Impact Other Funds FY21-22 Impact
Staff Recommendations
u Adopt a Resolution Approving the Mid-Year Operating and Capital Budget Adjustments for FY 2021-22.
11 12
Questions?