1 General Fund and All Other Funds Proposed Budget -WorkshopJune 13, 2023 CITY OF PATTERSONFY 2023-24
Budget Presentation Outline
2 Budget Process
3 Budget Terminology
Administration – City Manager, City Clerk, Contract City Attorney, Human Resources, Code Enforcement & Information Technology Finance
Community Development – Planning
Engineering and Building Services
Public Safety – Police (Stanislaus County) and Fire
Recreation and Community Services
Public Works – Water, Wastewater, Urban Forestry, Parks, Regulatory Compliance & Administration, Electrical & Instrumentation, Fleet Services and Streets & Collection Services 4 Budget Terminology (continued)
Revenue Types
Discretionary – available for use at the discretion of the City Council Sales Tax, Property Tax, Transient Occupancy Tax, Franchise Fees and Business License Fees Non-Discretionary – earmarked for a specific purpose – not at the discretion of the City Council Grant funds, Gas Tax funds, Assessments for Landscape Maintenance Districts, Benefit Assessment Districts & Community Facility Districts, and Utility Revenues 5 Budget Terminology (continued)
Expenditure Types
Personnel – wages and benefits of FT and PT personnel.
Maintenance & Operations – all other costs not related to personnel services.
E.g.: utilities, contracted services, vehicle maintenance, postage, telephones.
Vehicle, Equipment, Improvements – costs related to special items or projects.
E.g.: purchase of vehicle or forklift, major structural improvements.
Fund Balance
Fund’s excess resources.
Committed & Assigned – specific to a certain expenditure. E.g.: Pension liability, debt service.
Unassigned – available for use at the discretion of the City Council. 6 Budget Assumptions
REVENUE
Available estimates for Property and Sales Taxes
Removed one-time funding
Included increases in anticipated fees, service charges, assessments, and permits Increase in additional services to be provided
Removed previously awarded grants
EXPENSE
Salaries: Known changes in Personnel Benefits (e.g.: pension, health, insurance) + requested staffing + major events (e.g.: retirements during FY) based on MOU’s Maintenance & Operations: Applied known costs changes + anticipated growth in costs Projects: Removed one-time projects completed and added new projects or project carry overs Debt Service: Included payments based on schedules.
7 PROPOSED BUDGET
FY 2023-24
GENERAL FUND
8 General Fund Review
9 General Fund
Funds 100, 101,102, 103, 105, 111
Audited
Audited
Adopted
Adjusted
Proposed
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2020-21
2021-22
2022-23
2022-23
2023-24
Revenues
Taxes
Property (including MVILF)
$ 6,196,152
$ 6,466,295
$ 6,925,702
$ 7,225,702
$ 7,774,111
Sales
10,029,499
12,317,056
13,081,296
13,081,296
13,161,426
Franchise Fees
222,803
193,226
233,943
233,943
255,000
Other
248,158
277,779
227,738
227,738
286,451
Licenses and Permits
1,067,612
1,603,136
1,994,357
1,994,357
1,963,287
Charges for services
158,749
312,798
337,688
337,688
369,780
Intergovernmental
Federal grants and subsidies
1,167,655
774,113
3,948,903
4,027,339
15,000
Other governmental
1,243,518
921,632
2,731,757
2,916,490
3,086,570
Fines and Forfeitures
339,079
158,125
105,000
105,000
96,000
Use of money and Property
(95,891)
(405,274)
34,708
34,708
32,103
Miscellaneous
287,710
510,756
278,339
278,339
233,089
Total Revenues
20,865,044
23,129,642
29,899,431
30,462,600
27,272,817
Expenditures
Salaries and Benefits
8,908,017
10,520,359
12,508,370
13,209,689
14,930,795
Operations and Maint.
9,130,590
9,494,706
11,971,413
12,686,387
15,933,896
Capital Outlay
504,745
960,100
3,253,545
3,771,661
3,589,881
Debt Service
209,079
221,476
209,086
209,086
209,087
Total Expenditures
18,752,431
21,196,641
27,942,414
29,876,823
34,663,659
Revenues Over (Under) Exp
2,112,613
1,933,001
1,957,017
585,777
(7,390,842)
Transfers In
3,332,592
3,054,782
5,125,196
5,285,196
5,571,286
Transfers Out
(806,271)
(277,210)
(3,189,541)
(3,189,541)
(1,649,897)
Net Change
4,638,934
4,710,573
3,892,672
2,681,432
(3,469,453)
Begin Balance
9,076,328
13,715,262
18,425,835
18,425,835
21,107,267
Ending Balance
$ 13,715,262
$ 18,425,835
$ 22,318,507
$ 21,107,267
$ 17,637,814
General Fund BudgetMajor Revenue Sources
Sales Tax revenues represent 61.28% of total tax revenue.
Property Tax - Current Secured represents 36.20% of total tax revenue. 10 General Fund BudgetMajor Revenue Assumptions
Sales Tax - Projected to increase by 0.61% from amended Budget FY 2023-24 due to a one-time sales tax adjustment was received in FY 2022-23 .
Property Tax – Current Secured is projected to increase by 7.73% due to an increase in residential and commercial properties in Patterson. In addition, the City/County Property Tax Sharing Agreement was changed to 50/50 split. 11 General Fund (100) BudgetMajor Revenue Trends
12 General Fund BudgetMajor Expenditures Assumptions
13 Incorporates other provisions of current MOU agreements, estimate salary increase of 5% for Upper Management, Management and Mid-Management, Fire and Miscellaneous Adjusted for any remaining equity per MOU’s
Part-Time staff wage increase due to State minimum wage increase.
General Fund Budget FY 2023-24City Reserve Level
14 AMENDED
General Fund Reserve Requirement vs. Fund Balance Available 15 AMENDED
16 New Budget Request – Operation and Maintenance
Dept Name
Expenditure
New/Replacement /Reclass
Funding/Division
General Fund
Other Funds
Total All Funds
Public Works (Solid Waste)
Cal Recycle Beverage Container (Transfer Revenue funds to an Expense Account) New
Grants
-
12,000
12,000
Public Works (Parks)
Central Rainmaster controller communication upgrade
New
Parks & LMDs
3,360.00
17,640
21,000
Public Works
Computer Replacement Program
Replacement
GF, Water, Sewer, Garbage
5,000.00
10,000
15,000
Public Works (Streets)
Penguin Ct (25ft Solar Panel) BAD funds from Heartland Ranch New
BADs
8,000
8,000
Public Works (Electrical & Instrumentation)
Parts wash cabinet
New
Shop
7,500
7,500
Public Works (Solid Waste)
Rate study for Garbage
New
Garbage
20,000
20,000
Public Works (Building Maintenance)
Carpet Replacement for City Hall (Council Chambers, Small Community Room, and offices) Replacement
Building Maintenance
25,000.00
25,000
Public Works (Solid Waste)
Recycling Event (Garbage)
New
Garbage
4,000
4,000
Public Works (Sewer)
Audit City Facilitate and Municipal Activities (Storm Programs) New
Sewer
5,000
5,000
Administration
Computer Equipment, Software and Phones
New
General Fund
7,060.00
7,060
Administration
Computer Equipment, Software and Phones
New
General Fund
2,500.00
2,500
Administration
Computer Equipment (3)
Replacement
General Fund
5,500.00
5,500
Administration
Computer Equipment
New / Replacement
General Fund
4,000.00
4,000
Fire
Replacement Furniture
Replacement
General Fund
1,600.00
1,600
Fire
Replacement Furniture
Replacement
General Fund
1,600
1,600
Engineering
Computer/Monitors
New
General Fund
200.00
1,800
2,000
Engineering
Workstation
New
General Fund
200.00
1,800
2,000
Engineering
Dept. Supplies
New
General Fund
20.00 180
200
Engineering
Citywide Benchmark Survey
New
Impact Fees
175,000
175,000
Finance
Computers
Replacement
General Fund
2,800.00
2,800
Grand Total
$ 57,240.00
$ 264,520.00
$ 321,760.00
17 Dept Name
Expenditure
New / Replacement / Reclass
Funding/Division
General Fund
Other Funds
Total All Funds
Public Works (Parks Division)
3/4 Ton Standard Non-Utility Bed Truck (Single Cab- Long Bed) - Parks/LMDs New
LMDs
30,000
30,000
60,000
Public Works (Fleet Services Division)
3/4 Ton Standard Utility Truck for Parks - Walker Ranch New
LMDs
75,000
75,000
Public Works (Streets Division)
Replace #9 (2006 Chevy Silverado Utility Truck) - Streets Division Replacement
Streets
75,000
75,000
Public Works (Fleet Services Division)
Replace #26 (2006 Chevy Silverado Utility Truck) - Streets Division Replacement
Streets
75,000
75,000
Public Works (Vegetation Management)
Replace Equipment #21 (Spray Rig) - Urban Forestry Division Replacement
Urban Forestry
10,000
10,000
Public Works (Urban Forestry)
Brush Chipper
New
(General Fund/LMDs/CFD)
60,000
60,000
120,000
Public Works (WQCF)
Barricades for Public Works Traffic Control Inventory
New
Streets (Gas Tax)
7,500
7,500
Public Works (Fleet Services Division)
Fleet Management Cloud Based Software (Shop)
New
Corp Yard Impact Fees
10,000
10,000
Public Works (Fleet Services Division)
Extended Cab Pickup Truck for New Deputy Director
New
Corp Yard Impact Fees
60,000
60,000
Public Works (Fleet Services Division)
Extended Cab Pickup Truck for New Supervisor (Parks & Landscape Maintenance Division) New
Corp Yard Impact Fees
60,000
60,000
Public Works (Streets Division)
New Gooseneck Trailer for Shop
New
Corp Yard Impact Fees
30,000
30,000
Public Works (Electrical & Instrumentation & IT Services) Communication Towers - WQCF Facility & Rogers Road Lift Station (2) New
Sewer - Collections/CFD 2013-1
10,000
10,000
Public Works (Fleet Services Division)
Replace #118 - Electric Utility Cart (Replace with Kubota RTV-x900G-H) Replacement
Sewer
20,000
20,000
Public Works (WQCF)
Levy Road Repair (Funds will be spread during a 5-year period) phase I (23/24) Replacement
Sewer
25,000
25,000
Public Works (WQCF)
Rebuild centrifuge/rotating assembly
Replacement
Sewer
40,000
40,000
Public Works (IT)
Replace existing 5G Point to Point Wireless Connection from City Hall to WQCF Facility with licensed 11G Point to Point Wireless Connection (Fiber Optic from COMCAST) New
Sewer
105,000
105,000
Public Works (WQCF)
Rodent Abatement Equipment
New
Sewer
28,000
28,000
Public Works (Collections Division)
Replace Vehicle #54 (1998 Backhoe) - Collections Division Replacement
Collections - Sewer
170,000
170,000
New Budget Requests – Capital Outlay
18 New Budget Request – Capital Outlay continued
Dept Name
Expenditure
New / Replacement / Reclass
Funding/Division
General Fund
Other Funds
Total All Funds
Public Works (Fleet Services Division)
Parade Trailer (Outreach & Education Program Float)
New
Water, Coll, Garbage
12,000
12,000
Public Works (Fleet Services Division)
Extended Cab Pickup Truck for Existing Deputy Director
New
Water, Sewer, Garbage
60,000
60,000
Public Works (Electrical & Instrumentation)
SCADA Computer Software Upgrade
Replacement
Water/Sewer
31,500
31,500
Public Works (Electrical & Instrumentation)
Replace Faulty Shop TIG Welder
Replacement
Water/Sewer
6,000
6,000
Public Works (Fleet Services Division)
New Standard Truck for New Water Operator - Water Division New
Water
60,000
60,000
Public Works (Fleet Services Division)
Replace Vehicle #7 with a utility truck (2007 Chevy 2500 Utility Truck) - Water Division Replacement
Water
75,000
75,000
Public Works (Water Division)
Replace #139 (Traffic Plate Trailer)
Replacement
Water
10,000
10,000
Public Works (Water)
Replace Vehicle #27 (Air Compressor Trailer)
Replacement
Water
30,000
30,000
Public Works (Electrical & Instrumentation)
Replace Pressure Zone 2 Flow Meter
Replacement
Water
16,000
16,000
Public Works (Electrical & Instrumentation)
Repair to Well #11 VFD
Replacement
Water
30,000
30,000
Public Works (Water)
Small Non-Potable Water Well
New
Water
30,000
30,000
Recreation
Shade Structures
New
General Fund
65,000
65,000
Recreation
Storage Building
New
General Fund
130,000
130,000
Recreation
Exterior Building Painting
Replacement
General Fund
34,000
34,000
Recreation
Server Upgrade
Replacement
General Fund
10,000
10,000
Recreation
Maintenance Vehicle
Replacement
General Fund
75,000
75,000
Recreation
Mower
New
General Fund
35,000
35,000
19 New Budget Request – Capital Outlay continued
Dept Name
Expenditure
New / Replacement / Reclass
Funding/Division
General Fund
Other Funds
Total All Funds
Fire
2011 W/93000+ MILES
Replacement
General Fund
80,000
80,000
Fire
Station security
New
General Fund
22,000
22,000
Fire
Replace asphalt
New
General Fund
200,000
200,000
Fire
Water damage repairs
New
General Fund
38,200
38,200
Fire
Training
New
General Fund
45,000
45,000
Fire
Water Rescue Gear Replacement
Replacement
General Fund
5,000
5,000
Fire
Water Rescue Gear Replacement
Replacement
General Fund
5,000
5,000
Fire
Ballistic Gear
Replacement
General Fund
7,500
7,500
Fire
Ballistic Gear
Replacement
General Fund
7,500
7,500
Fire
Replace old equipment plus purchase new equipment
Replacement/new
General Fund
20,000
20,000
Fire
Replace old equipment plus purchase new equipment
Replacement/new
General Fund
20,000
20,000
Finance
Cost to implement GovInvest Labor Costing Module
Replacement
General Fund
7,000
7,000
Finance
Cost to implement Springbrook Project Management Module for tracking CIP projects, non-CIP projects, Developer Deposits, and other activity requiring specific tracking Replacement
General Fund
9,000
9,000
Finance
Estimated costs to implement electronic timekeeping system compatible with Springbrook Replacement
General Fund
10,000
10,000
Grand Total
$ 1,065,200.00
$ 1,101,000.00
$ 2,166,200.00
20 New Budget Request – Staffing
Dept Name
Funding Source
Expenditure
New/Replacement /Reclass
Position/Division
General Fund Amount (Includes 45% for Benefits)
Other Fund Amount (Includes 45% for Benefits)
Total
Public Works (Parks)
General Fund &LMDs
Park Maintenance Worker (Part-time/Full-time Conversion) Conversion
General Fund/LMD’s
38,233
38,233
76,465
Public Works (Parks)
Garbage & Sewer
Maintenance Worker (Part-time/Full-time Conversion)
Conversion
Garbage & Sewer
73,829
73,829
Public Works (Administration & Regulatory Compliance)
Water, Sewer, Garbage
Part-time internship (from Patterson High School) Job shadow New
Administration & Regulatory Compliance
18,000
18,000
Public Works (Streets)
Streets
Maintenance Worker (Part-time/Full-time Conversion)
Conversion
Streets
76,465
76,465
Public Works (Garbage)
Garbage
Maintenance Worker (Part-time/Full-time Conversion)
Conversion
Garbage
76,465
76,465
Public Works (Parks)
Parks
Part-time Maintenance Worker I to help with Loves/Sperry South Landscaped Slope Area New
Maint. CFD 2013-1
20,000
20,000
Public Works (Parks)
Parks
Part-time Maintenance Worker I to help with Heartland Ranch & Heartland Ranch overlay New
Parks (Reimb. By LMD’s)
20,000
20,000
Public Works (Administration & Regulatory Compliance)
Water
Part-time to assist water patrolling and rebates (Public Outreach) New
Administration & Regulatory Compliance
33,488
33,488
Recreation
Gen Fund
PT to FT
Reclass
Rec Coordinator
93,894
93,894
Recreation
Gen Fund
FT
New
Rec Coordinator
93,894
93,894
Recreation
Gen Fund
FT
New
Rec Supervisor
113,991
113,991
Recreation
Gen Fund
PT
New
PT Maint. Worker 1
19,530
19,530
HR
General Fund
FT
New
HR Technician
42,810
31,000
73,810
Administration
General Fund
FT
New
Public Information Officer
46,380
33,585
79,965
Building
General Fund
FT
Reclass
Building Supervisor
22,000
22,000
Engineering
General Fund , Sewer & Water
FT
New
Management Analyst
8,412
75,708
84,120
Grand Total
$ 555,609
$ 420,308
$ 975,917
CAPITAL IMPROVEMENT PROGRAM
21 22
Capital Improvement Program (CIP) Funds FY 2023-24 Overview Projections of user fee revenues in the Water and Sewer funds based on current approved user rates.
Projection of Impact Fee revenues based on current fees and development projections.
Calculation of the interest on project and account balances where appropriate.
Ongoing Federal and State grants.
Various Bond Proceeds remaining balance.
To determine the funds available for Capital Projects in the FY 2023-24 Capital budget, the City considered the following:
23 These projects are carried over from FY 22-23, with completion date in FY 23-24 or beyond Budget FY 2023-24 Major CIP Projects
General Fund - Fund 100
Carryover/New
Budget FY 23-24
Corp Yard Building Expansion
Carryover
55,000
Public Safety Center - Tenant Improvement at the temporary facility Carryover
100,000
Public Safety Center - Demolition
Carryover
100,000
Public Safety Center - Thrift Store Reinforcement
New
500,000
Public Safety Building - (Design)
Carryover
202,060
Old Corp Yard Improvement
Carryover
65,000
South Park Improvement
Carryover
142,001
Washburn Infrastr /CDBG Sidewalk Repair and replacement Carryover
150,000
Aquatics - Starting Blocks
Carryover
32,000
Hammon Senior Center-Patio Shade Expansion
Carryover
200,000
Hammon Senior Center-Patio Concrete Extension
Carryover
21,000
South Park-Restrooms Replacement
Carryover
200,000
Aquatics- Pump Replacement - Recurring
Carryover
29,000
Grand Total
$ 1,796,061
24 These projects are carried over from FY 22-23, with completion date in FY 23-24 or beyond Budget FY 2023-24Major CIP Projects, continued
Street Funds - Fund 325-329
Carryover/New
Budget FY 23-24
Ward Ave Overly - New?
New
150,000
Solyo Walking Path - New?
New
29,888
New traffic signal at Sperry and Highway 33 (Non-Measure L) New
1,154,700
New traffic signal at Sperry and Highway 33 (Measure L) New
128,300
9th Street Improvements
New
150,000
Kinshire Street Rehabilitation - (Design) & construction Phase II (Measure L street portion and 2019 water bond proceed) Carryover
1,561,530
Slurry Seal - (Design) and construction (Keystone, PG, WR, Mirragio, and Sutter & Non-Residential CFD Areas); Park Center Drive (look at this area for possible overlay) New
821,000
Retro Reflectivity Project (5 Year Phasing Project)/Sign safety Replacement - Phase 2 Carryover
28,843
I-5 Interchange PS&E - (Design)
Carryover
715,473
Bike/Ped projects (5%) - Salado Creek Bike Trail
Carryover
120,654
ATP Sidewalk Repair and Replacement Project
Carryover
36,259
ATP Sidewalk Repair and Replacement Project
Carryover
12,741
Rogers Road Bridge Project
Carryover
842,517
Salado Creek Bike Trail Project
Carryover
1,783,995
Sperry Avenue Improvement betw Baldwin Rd to HWY 33 (Design) and Construction Carryover
1,497,884
Conservation Core Projects
Carryover
21,000
City of Patterson Local Road Safety Plan
Carryover
40,722
Pedestrian Controlled Crosswalk safety Project- (Design) Carryover
249,309
Grand Total
$ 9,344,814
25 These projects are carried over from FY 22-23, with completion date in FY 23-24 or beyond Budget FY 2023-24Major CIP Projects, continued
Storm Drain Impact Fee - Fund 415
Carryover/New
Budget FY 23-24
Black Gulch Repairs / Bureau of Reclamation
Carryover
69,373
Headwall @ Salado Creek Diversion Pipes
Carryover
200,000
Tyler Street ((Design) & Construction)
Carryover
100,000
Salado Creek Grate HWY33 (Design)
Carryover
145,303
Trash Capturing/Amendments (Design)
Carryover
41,054
Trash Capturing/Amendments (Design)
New
200,000
Grand Total
$ 755,730
Sewer - Fund 606
Carryover/New
Budget FY 23-24
WQCF Administration Building Project
Carryover
614,708
WQCF Expansion Phase III Finish (Design)/Construction
Carryover
8,923,645
Ward Avenue Sewer Lift Station Rehab (Design and construction) Carryover
248,439
Solids Thickening Pilot Testing
Carryover
25,000
Solids Dewatering Improvements - Phase I
Carryover
137,000
South Ditch Clarifier - (Design)
Carryover
50,000
South Ditch Clarifier - Construction Rehab
Carryover
250,000
Percolation Pond Repair (Pond #10-18)
Carryover
150,000
Pond #8 & #2 inter connection
Carryover
100,000
Grand Total
$ 10,498,792
26 These projects are carried over from FY 22-23, with completion date in FY 23-24 or beyond Budget FY 2023-24Major CIP Projects, continued
Water - Fund 611
Carryover/New
Budget FY 23-24
WL-2 Well #14 Construction & Site Improvements**
Carryover
2,597,859
WM-1B Kinshire Way (WM-1B) - (Design)
Carryover
25,747
WM-1B Kinshire Way (WM-1B) - Construction
Carryover
756,816
WM-6A Pipe Replace around 10,180 lf of existing pipe with 4, 6, and 8-inch pipe.(Design) only. The scope of WM-5 will be added to this project.
Carryover
575,000
WM-6B Pipe Replace around 20,750 lf of existing pipe with 4, 6, 8 and 10-inch pipe. (Design) only.
Carryover
575,000
WM 19B- Meter Replacement Program - Phase III
Carryover
-
NP-1 Install 300 lf of new 6-inch 2,500 lf of new 10-inch non- potable pipe on Las Palmas Carryover
225,000
NP-6 Install 7,910 lf of new 12-inch non- potable pipe to connect non-potable system to the WCQF. (Design) Carryover
250,000
PP-1 New percolation ponds to capture and recharge stormwater from Del Puerto Creek.
Carryover
475,000
Well #8 Storage Tank Interior reno and repairs (Recoating & Cothadic Protection - Orange Avenue) New
400,000
Grand Total
$ 5,880,423
ENTERPRISE FUNDS
27 28
Budget FY 2023-24Enterprise Funds
Garbage services in the amount of $4.3 million. Trend continues to increase due to rate increase of 4.9% through FY 23/24.
Water services in the amount of $6.7 million that includes a water rate increase of 2% for the next 5 years.
Sewer services in the amount of $5.5 million. Trend continue to increase due to rate increase of 6% from 2022 - 2025.
Budget FY 2023-24Enterprise Funds Expenditures
29 30
Budget FY 2023-24Enterprise Funds Other Budget Considerations Garbage services contracted to Bertolotti
Sewer Salaries and Benefits
Sewer Capital projects
Water Salaries and Benefits
Water Capital projects
Debt service payments
Enterprise Funds Review - Garbage
31 Garbage Fund
Fund 600
Audited
Audited
Adopted
Adjusted
Proposed
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2020-21
2021-22
2022-23
2022-23
2023-24
Revenues
Service Charges
$ 3,540,022
$ 3,819,669
$ 3,982,292
$ 3,982,292
$ 4,300,917
Other Revenues
43,692
69,553
80,384
80,384
78,377
Total Revenues
3,583,714
3,889,222
4,062,676
4,062,676
4,379,294
Expenditures
Salaries and Benefits
772,148
696,365
1,139,925
1,206,449
1,396,584
Operations and Maint.
2,001,356
2,440,137
2,600,237
2,610,572
2,555,609
Total Expenditures
2,773,504
3,136,502
3,740,162
3,817,021
3,952,193
Operating Balance
810,210
752,720
322,514
245,655
427,101
Capital Outlay
(1,210)
(700)
(140,000)
(304,504)
(7,260)
Transfers In
1,284
-
-
-
-
Transfers Out
(575,909)
(613,580)
(773,229)
(773,229)
(789,206)
Changes in Balance
234,375
138,440
(590,715)
(832,078)
(369,365)
Beginning Balance
1,088,607
1,322,982
1,461,422
1,461,422
629,344
Ending Balance
$ 1,322,982
$ 1,461,422
$ 870,707
$ 629,344
$ 259,979
Enterprise Funds Review - Sewer
32 Sewer Fund
Funds 605, 606, 607
Audited
Audited
Adopted
Adjusted
Proposed
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2020-21
2021-22
2022-23
2022-23
2023-24
Revenues
Service Charges
$ 4,419,740
$ 4,670,038
$ 5,304,236
$ 5,304,236
$ 5,558,665
Other Revenues
53,165
76,077
131,244
131,244
126,960
Total Revenues
4,472,905
4,746,115
5,435,480
5,435,480
5,685,625
Expenditures
Salaries & Benefits
2,380,801
1,659,717
2,642,959
2,762,087
3,268,781
Operations & Maint.
2,947,452
3,004,258
1,501,603
1,669,631
1,700,525
Total Expenditures
5,328,253
4,663,975
4,144,562
4,431,718
4,969,306
Operating Balance
(855,348)
82,140
1,290,918
1,003,762
716,319
Debt Service
(184,233)
(189,264)
(610,926)
(610,926)
(628,386)
Capital Outlay
(19,695)
(6,593)
(13,798,400)
(14,449,302)
(10,922,802)
Other Financing Sources
-
-
2,000,000
2,000,000
617,353
Transfers In
633,330
805,731
13,271,575
13,271,575
10,907,714
Transfers Out
(971,649)
(761,096)
(3,854,160)
(3,854,160)
(2,646,567)
Changes in Balance
(1,397,595)
(69,082)
(1,700,993)
(2,639,051)
(1,956,369)
Beginning Balance
19,839,332
18,441,737
18,372,655
18,372,655
15,733,604
Ending Balance
$ 18,441,737
$ 18,372,655
$ 16,671,662
$ 15,733,604
$ 13,777,235
Enterprise Funds Review - Water
33 Water Fund
Funds 610, 611, 612
Audited
Audited
Adopted
Adjusted
Proposed
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2020-21
2021-22
2022-23
2022-23
2023-24
Revenues
Service Charges
$ 6,337,510
$ 6,705,927
$ 7,461,251
$ 7,461,251
$ 6,718,821
Other Revenues
68,553
168,774
161,405
161,405
161,168
Total Revenues
6,406,063
6,874,701
7,622,656
7,622,656
6,879,989
Expenditures
Salaries & Benefits
2,272,943
1,770,337
3,065,085
3,265,766
3,140,382
Operations & Maint.
2,185,685
2,257,543
1,285,059
1,292,147
1,484,651
Total Expenditures
4,458,628
4,027,880
4,350,144
4,557,913
4,625,033
Operating Balance
1,947,435
2,846,821
3,272,512
3,064,743
2,254,956
Debt Service
(542,285)
(530,702)
(848,706)
(848,706)
(1,203,673)
Capital Outlay
(55,488)
34,991
(10,756,625)
(10,954,049)
(6,247,653)
Other Financing Source
-
-
1,930,000
1,930,000
1,930,000
Transfers In
1,370,375
2,575,469
8,357,331
8,357,331
6,021,932
Transfers Out
(1,950,728)
(3,084,298)
(10,203,417)
(10,203,417)
(5,865,555)
Changes in Balance
769,309
1,842,281
(8,248,905)
(8,654,098)
(3,109,993)
Beginning Balance
22,521,745
23,291,054
25,133,335
25,133,335
16,479,237
Ending Balance
$ 23,291,054
$ 25,133,335
$ 16,884,430
$ 16,479,237
$ 13,369,244
Budget FY 2023-24All Funds
All funds are presented before you in the
Fiscal Year 2023-24 Proposed Budget book.
34 35
FY 2023-24 City Wide Revenue Budget By Category
36 FY 2023-24 City Wide Expenditure Budget by Category
Questions?
Open Discussion
37