City of Patterson Page 1 Updated 7/22/2024 3:29 PM
Agenda
City of Patterson
City Council Special Meeting (Budget Workshop)
July 23, 2024
6:00 PM
Council Chambers
1 Plaza
Patterson, CA 95363
PUBLIC MEETING GUIDELINES
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City of Patterson Page 2 Updated 7/22/2024 3:29 PM
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Clerk at (209) 895-8012. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. [28 CFR 35.102-35.104 ADA Title II] The City Council agenda and supporting public documents are available for viewing in City Hall, Administration Department, 1 Plaza, 2nd Floor, Patterson, California, during normal business hours. The City Council agenda and supporting public documents are also available online on the City web site pattersonca.gov listed under Popular Links “City Council Agendas” or please call or email the City Clerk at (209) 895-8012 or [email protected] If you wish to be notified of future City Council Meetings, please visit our web site pattersonca.gov go to Popular Links “City Council Agendas” and Subscribe to “RSS” ═══════════════════════════════════════════════════════════════
1. Call to Order
2. Pledge of Allegiance
3. Statements of Conflict
4. Items from the Public
Any member of the audience desiring to address the Council regarding a matter not on the agenda, please raise your hand or step to the podium, or if using the zoom app by pressing *9 on your cell phone at the time the item is announced by the Mayor. The public wishing to address the Council on items that do not appear on the agenda may do so; however, Council will take no action other than referring the item to staff for study and analysis and may place the item on a future agenda (Resolution 92-25)
In order that all interested parties have an opportunity to speak, any person addressing the Council will be limited to a maximum of five (5) minutes unless the Mayor grants a longer period of time (Resolution 92-25)
Please State Your Name and City for the Record.
5. City Staff Reports
5.1. Finance - Receive a presentation from staff and conduct a review and discussion of the proposed Fiscal Year 2024/25 General Fund and All Other Funds budget for the City of Patterson. Provide direction to staff regarding the proposed budget.
Staff Report: Finance Director Riedeman
6. Other Matters
7. Adjournment
DECLARATION OF POSTING
I, Aracely Alegre, City Clerk of the City of Patterson, California do hereby declare that the foregoing notice was posted on the Bulletin Board at City Hall, 1 Plaza, Patterson, California on July 22, 2024.
The Agenda is also posted for public view on the Bulletin Boards of the Hammon Senior Center, 1033 W. Las Palmas, Patterson, the Patterson Branch Library, 46 N. Salado Avenue, Patterson, and the City of Patterson City Web Site www.ci.patterson.ca.us Dated this 22nd day of July 2024
/s/ Aracely Alegre, CMC
City Council Agenda Report
TO:
FROM:
BY:
Mayor Clauzel and Members of the City Council
Fernando Ulloa, Interim City Manager
Jennifer Riedeman, Finance Director
MEETING DATE: July 23, 2024
ITEM NO:
SUBJECT:
5.1 Receive a presentation from staff and conduct a review and discussion of the proposed Fiscal Year 2024/25 General Fund and All Other Funds budget for the City of Patterson. Provide direction to staff regarding the proposed budget.
RECOMMENDATION
Review the Proposed Budget for Fiscal Year 2024/25, and provide direction to staff for any amendments to the budget prior to adoption.
BACKGROUND
The City provides its services through three separate legal entities: the City of Patterson, the Patterson Public Financing Authority, and the West Patterson Financing Authority. The fiscal year for all three entities runs from July 1 through June 30. Staff prepares operating and capital improvement budgets for the City and the Authorities, which are then reviewed, discussed, amended and eventually approved by the City Council and the City Council sitting in its capacity as the Governing Board of the Authorities.
The City has 56 Other Funds in addition to the General Fund and its various departments. Other Funds consist of Enterprise Funds (Water, Sewer, Garbage) and Special Revenue Funds - including Assessments (Landscape Maintenance Districts, Benefit Assessment Districts, Community Facilities Districts, etc.), Housing, Streets, Local Transportation Funds, Gas Tax, and Impact Fees for Community Facilities, Water, Sewer, Street, Public Safety and others.
Due to the City's strong General Fund reserve position of 42% of General Fund operating costs, Council has elected to use fund balance over the past budget cycles as a way to minimize the impacts on service levels while maintaining a general fund reserve budget well above state
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standards. Staff has worked diligently to provide accurate and detailed projections and estimates to Council. Barring major concerns from the City Council with the budget proposed this evening, we are anticipating final adoption of the budgets for the City and the Authorities at a Council meeting on August 20,2024.
ANALYSIS
Tonight's workshop will focus on the City's General Fund, from which most of our basic services such as law enforcement, fire prevention and suppression, planning, engineering, building and capital projects, parks and recreation, and general administration are paid.
The General Fund net change in the current year is projected to have approximately $1.5 million of available fund balance at the end of Fiscal Year 2024/25. Fiscal Year 2024/25 Sales Tax revenues are expected to decrease by 15.3% over the amended Fiscal Year 2023/24 budget, but property tax is anticipated to increase by 7.7%. In addition, several funds required support from the General Fund by way of Transfers to cover costs not funded by other revenues from rates and fees.
The workshop will also cover the Enterprise Funds. The Garbage Fund is projected to end Fiscal Year 2024/25 with a negative fund balance of ($1,005,840), pending an updated garbage rate study. The Sewer Fund is projected to end Fiscal Year 2024/25 with a negative fund balance of ($3,619,133), pending an updated sewer rate study. The Water Fund is projected to end Fiscal Year 2024/25 with an available fund balance of $4,981,721.
Projected ending balances are estimates using the ending balance form the audited financial statements for Fiscal Year ended June 30, 2023, adjusted budget totals for revenue and expenses for Fiscal Year 2023/24, and projections for Fiscal Year 2024/25. However, the adjusted budget totals will vary from the actual results for Fiscal Year 2023/24 and staff will bring updated information to Council as part of the Mid-Year Budget for Fiscal Year 2024/25.
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1 General Fund and All Other
Funds
Proposed Budget
Budget Workshop
July 23, 2024
CITY OF PATTERSON
FY 2024-25
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Budget Presentation Outline
2 GENERAL FUND
General Fund Budget FY 2024-25 Assumptions
General Fund FY 2023-24
General Fund Budget FY 2024-25
New Requests for FY 2024-25
OTHER FUNDS – CIP and
ENTERPRISE
Capital Improvement Program (CIP)
Carryover List for FY 2024-25
Enterprise Fund Budgets FY 2023-24
Enterprise Fund Budgets FY 2024-25
CITY-WIDE BUDGET
FY 2024-25
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Budget Process
3 Revenue
Projections
Expenditure
Projections
Budget Draft
Review
BUDGET
WORKSHOPS
Proposed
Budget
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Budget Terminology
Revenue Types
Ø Discretionary – available for use at the discretion of the City Council Sales Tax, Property Tax, Transient Occupancy Tax, Franchise Fees and Business License Fees
Ø Non-Discretionary – earmarked for a specific purpose – not at the discretion of the City Council
Grant funds, Gas Tax funds, Assessments for LMD’s and BAD’s, Utility Revenues
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Budget Terminology
(continued)
Expenditure Types
Ø Personnel – wages and benefits of FT and PT personnel.
Ø Maintenance & Operations – all other costs not related to personnel services.
E.g.: utilities, contracted services, vehicle maintenance, postage, telephones.
Ø Vehicle, Equipment, Improvements – costs related to special items or projects.
E.g.: purchase of vehicle or forklift, major structural improvements.
Fund Balance
Fund’s available excess resources.
Ø Committed & Assigned – specific to a certain expenditure.
E.g.: Pension liability, debt service.
Ø Unassigned (available) – available for use at the discretion of the City Council. 5 5.1.a
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Budget Assumptions
REVENUE
Ø Available estimates for Property and Sales Taxes
Ø Removed one-time funding
Ø Included increases in anticipated fees, service charges, assessments, and permits Ø Increase in additional services to be provided
Ø Removed previously awarded grants
EXPENSE
Ø Salaries: Known changes in Personnel Benefits (e.g COLA’s pension, health, insurance) + requested staffing + major events (e.g.: retirements during FY) based on MOU’s
Ø Maintenance & Operations: Applied known costs changes + anticipated growth in costs Ø Projects: Removed one-time projects completed and added new projects or project carry over estimates Ø Debt Service: Included payments based on schedules.
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year
PROPOSED BUDGET
2024-25
GENERAL FUND
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year 8 General Fund Budget
Major Revenue Sources
Sales Tax revenues represent 47% of total tax revenue.
Property Tax represents 32% of total tax revenue.
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year General Fund Budget
Major Revenue Assumptions
Sales Tax is projected to decrease by 15.3% from amended Budget FY 2024-25 due to a one time change in reporting in FY 2023-24 and significant reduction estimated due to tax allocation based on POS location changes.
Property Tax is projected to increase by 7.7% due to an increase in residential and commercial properties in
Patterson.
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year General Fund (100) Budget
Major Revenue Trends
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year General Fund Budget
Major Expenditures Assumptions
Ø Incorporates other provisions of current MOU agreements, estimate salary increase of 3% for Upper Management,
Management and Mid-Management, Fire and Miscellaneous
Ø Adjusted for any remaining equity per MOU’s
Ø Part-Time staff wage increase due to State minimum wage increase
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year General Fund
Funds 100, 101,102, 103, 105, 111
Audited Adopted Adjusted Proposed
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
2022-23 2023-24 2023-24 2024-25
Revenues
Taxes
Property (including MVILF) $ 7,380,341 $ 7,774,111 $ 7,774,111 $ 8,371,449 Sales 12,842,865 13,161,426 14,542,635 12,319,058
Franchise Fees 247,538 255,000 255,000 255,000
Other 308,014 286,451 286,451 286,451
Licenses and Permits 1,238,967 1,963,287 1,963,287 1,254,682 Charges for services 532,914 369,780 971,339 383,170
Intergovernmental 1,465,792 3,101,570 3,118,766 1,987,672 Fines and Forfeitures 112,090 96,000 96,000 96,000
Use of money and Property 174,896 32,103 737,937 744,577 Miscellaneous 697,374 233,089 166,599 158,600
Total Revenues $ 25,000,791 $ 27,272,817 $ 29,912,125 $ 25,856,659 Expenditures
Salaries and Benefits 12,589,599 14,930,795 15,021,183 15,593,222 Operations and Maintenance 11,249,552 15,787,083 15,726,385 14,264,983 Capital Outlay 2,529,001 3,589,881 4,199,437 644,389
Debt Service 380,324 355,900 583,492 453,792
Total Expenditures $ 26,748,476 $ 34,663,659 $ 35,530,497 $ 30,956,386 Revenues Over (Under) Exp (1,747,685) (7,390,842) (5,618,372) (5,099,727) Inception of Lease Liability 464,205
Transfers In 3,340,378 5,571,286 5,752,390 15,263,314
Transfers Out (732,309) (1,649,897) (1,649,897) (17,615,352) Net Change 1,324,589 (3,469,453) (1,515,879) (7,451,765) Beginning Balance 16,838,574 5,383,937 5,383,937 3,007,445 Non-spendable Balance (12,779,226) (860,613) 6,012,356
Available Ending Balance $ 5,383,937 $ 1,914,484 $ 3,007,445 $ 1,568,036 General Fund
Review
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year 13 FY 2024-25 General Fund Expenditure Budget by Department
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year General Fund Budget FY 2023-24
City Reserve Level
CITY OF PATTERSON
FY 2024/25 BUDGET
GENERAL FUND RESERVE ANALYSIS
After Allocation Plan
Actual Adjusted Budget Proposed Budget Proposed Budget
Description 2022-23 2023-24 2024-25 2024-25
TOTAL EXPENSES - FUND 100 23,839,151 28,295,563 28,858,875 28,858,875 Operating Reserve Requirement - 42% of Expenditures = 5 months of operating expenses 9,932,980 11,884,137 12,024,531 12,024,531 Actual Emergency Contingency - Committed Fund Balance - Fund 100 & Fund 101 9,838,576 11,878,645 12,024,541 12,024,541 Unassigned Fund Balance - Fund 100 1,389,339 2,779,335 3,527,761 3,527,761 Reduced for Additional Deficit in Fund 190 - (2,756,734) - - Reclassification of Assigned Fund Balance from FY 22/23 & FY 23/24 - 628,091 14,191,357 14,191,357 Adjusted for Excess General Fund Balance FY 23/24 Adjusted & 24/25 Proposed - 2,877,069 (16,191,565) (16,191,565) Total Adjusted Unassigned Fund Balance - Fund 100 FY 24/25 1,389,339 3,527,761 1,527,553 1,527,553 Total Fund Balance Available (Emergency Contingency plus Adjusted Unassigned Fund Balance) 11,227,915 15,406,406 13,552,094 13,552,094 Total Fund Balance Available as a Percentage of Reserve Requirement 113.0% 129.6% 112.7% 112.7% Total Fund Balance Available as an amount over the Reserve Requirement 1,294,935 3,522,269 1,527,563 1,527,563 Excess General Fund Reserve allocation Plan
Pension - prefunding 0
OPEB - prefunding 0
Total allocation plan 0
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year General Fund Reserve Requirement vs. Fund Balance Available 15 5.1.a
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year CFD 2003-1 Public Safety
Fund 190
Audited Adopted Adjusted Proposed
Fiscal Year Budget Budget Fiscal Year
2022-23 2023-24 2023-24 2024-25
Revenues
Charges for Services $ 1,448,114 $ 1,346,155 $ 1,346,155 $ 1,346,155 Other Revenues 3,000 47,000 47,000 47,000
Total Revenues 1,451,114 1,393,155 1,393,155 1,393,155
Expenditures $ 2,452,830 $ 2,696,125 $ 2,074,257 $ 3,718,424 Operating Balance (1,001,716) (1,302,970) (681,102) (2,325,268) Capital Outlay (769,442) (1,269,400) (1,280,564) (351,400) Transfers In 1,245,000 585,000 585,000 8,171,508
Transfers Out--- (660,000)
Net Change (526,158) (1,987,370) (1,376,666) 4,834,840
Beginning Balance (3,592,016) (4,118,174) (4,118,174) (4,834,840) Non-spendable Balance- 660,000 660,000-
Ending Available Balance $ (4,118,174) $ (5,445,544) $ (4,834,840) $ (0) CFD 2003-1
Fund Review
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year
CAPITAL IMPROVEMENT PROGRAM
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year 18 Capital
Improvement
Program (CIP)
Funds
FY 2024-25
Overview
Ø Projections of user fees in the Water and Sewer funds based on current approved user rates.
Ø Projection of Impact Fee revenues based on current fees and development projections
Ø Calculation of the interest on project and account balances where appropriate
Ø Ongoing Federal and State grants or loans
Ø Various Bond Proceeds remaining balance
To determine the funds available for Capital Projects in the FY 2024-25 Capital budget, staff considered the following:
es
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Budget FY 2024-25 Major CIP Projects
PROJECTS ARE CARRIED OVER FROM THE PREVIOUSLY APPROVED CIP BUDGE TS FROM FY 23 - 24 WITH COMPLETION DATE IN FY 24 - 25 OR BEYOND
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Funding Description Phase Estimated
Carryover
General Fund Shade Structure & Storage Building Planning $ 154,465 General Fund Server Upgrade Non-CIP $ 7,820
General Fund Sports Park Restrooms Replacement Design/Const $ 85,850 Per Capita Grant & AARPA South Park Improvements Design/Const $ 304,233 CFD 2001-1 Public Safety Center (Demo, Reinforce, Relocation Tenant Improvements) Design/Const $ 929,851 CDBG Washburn Infrastructure Planning $ 150,000
Gas Tax Traffic Sign Replacement Project Maintenance $ 8,730 Street I-5 Interchange PS&E Ph2 - Design Design $ 1,904,441 HBP Grant Rogers Road Bridge Design $ 382,712
Street Fund Conservation Corps (Bike Racks, Baldwin/Landscaping) Construction $ 12,748 Urban Green Grant Salado Creek Bike Trail Construction $ 2,613,048 Street Fund Ward Ave Overlay Design Design $ 56,832
Street Fund Solyo Walking Path Design $ 29,888
Street Fund 2024 Slurry Seal Design/Const $ 821,000
Street Fund 9th St Improvements Design $ 52,877
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Funding Description Phase Estimated
Carryover
Measure L Ped Controlled Crosswalk - Design Design $ 160,814 Corp Yard Impact Fee Corp Yard Building Expansion Planning $ 39,606 Corp Yard Impact Fee Old Corp Yard Improvements Planning $ 54,439 Storm Impact Fee Black Gulch Repairs Design $ 69,373
Storm Impact Fee Salado Creek Hwy 33 Grate Feasibility Study Planning $ 145,303 Storm Impact Fee Salado Creek Headwall (Repairs for Barros) Planning $ 200,000 Sewer O&M South Ditch Clarifier Planning $ 300,000
Utility Rates Well #8 Storage Tank Interior Rehab/Re-Coat WT2 Design/Const $ 677,472 Bond Proceeds Pond #8 & #2 Interconnection Planning $ 100,000 Bond Proceeds Percolation Pond Repair (#10-18) Planning $ 150,000 21 5.1.a
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Funding Description Phase Estimated
Carryover
Bond Proceeds WQCF Expansion Phase III Planning $ 8,000,000 Bond Proceeds Solids Thickening Pilot Testing (Combined with WWTP Expansion Phase III) Planning $ 25,000 Bond Proceeds Solids Dewatering Imp - Phase I (Combined with WWTP Expansion Phase III) Planning $ 137,000 Bond Proceeds Ward Avenue Sewer Lift Station Design $ 61,845 Bond Proceeds Pipe Replacement - Water System (El Circulo Area) WM-6A Design $ 575,000 Bond Proceeds Pipe Replacement - Water System (W. Las Palmas, S. 9th, Sperry, Del Puerto & S. El Circulo Areas) WM-6B Design $ 575,000
Bond Proceeds Well #14 Site Improvements WL-2 Construction $ 2,070,718 ARPA Grant Way Finding Sign Design/Const $ 400,000
ARPA Grant Centennial Park Design $ 535,172
ARPA Grant Downtown Circle Lighting Design $ 350,000
Grand Totals: $ 22,141,236
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year New Requests
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Funding Account Description Description Amount
General Fund Part-Time Staffing Part-time Administrative Assistant $24,240.00 General Fund Planning Services Downtown Master Plan Environmental Review $20,000.00 General Fund Telephone Cell phone service for 2 existing employees $770.00 General Fund Training & Travel Conferences/Lodging for Fire Chief per Fire Chief Contract $5,000.00 General Fund Equipment Wireless Headsets for TEMS incidents & Confined Space $19,000.00 General Fund Equipment Equipment for TEMS Program $8,950.00 General Fund Facility Maintenance Fence Replacement $7,000.00 General Fund Machinery & Equipment Expense Pump Replacement $45,000.00 General Fund South Park Improvement Replace the bathroom door at South Park $4,500.00 General Fund Machinery & Equipment Expense Steel Cutter $1,500.00 General Fund Total $135,960.00
Benefit Assessment Districts Improvements Expense Solar Powered Light @ Salado Creek Grate $3,400.00 Benefit Assessment Districts Total $3,400.00
CFD 2013 Improvements Expense Solar Powered Light @ Salado Creek Grate $3,400.00 CFD 2013 Total $3,400.00
CFD 2018-02 VOP Machinery & Equipment Expense Request for new 2-axle dump trailer for CFD 2018-2 $14,000.00 CFD 2018-02 VOP Total $14,000.00
Gas Tax Machinery & Equipment Expense Equipment/truck #47 replacement $135,000.00 Gas Tax Total $135,000.00
Funding Account Description Description Amount
General Fund Part-Time Staffing Part-time Administrative Assistant $24,240.00 General Fund Planning Services Downtown Master Plan Environmental Review $20,000.00 General Fund Telephone Cell phone service for 2 existing employees $770.00 General Fund Training & Travel Conferences/Lodging for Fire Chief per Fire Chief Contract $5,000.00 General Fund Equipment Wireless Headsets for TEMS incidents & Confined Space $19,000.00 General Fund Equipment Equipment for TEMS Program $8,950.00 General Fund Facility Maintenance Fence Replacement $7,000.00 General Fund Machinery & Equipment Expense Pump Replacement $45,000.00 General Fund South Park Improvement Replace the bathroom door at South Park $4,500.00 General Fund Machinery & Equipment Expense Steel Cutter $1,500.00 General Fund Total $135,960.00
Benefit Assessment Districts Improvements Expense Solar Powered Light @ Salado Creek Grate $3,400.00 Benefit Assessment Districts Total $3,400.00
CFD 2013 Improvements Expense Solar Powered Light @ Salado Creek Grate $3,400.00 CFD 2013 Total $3,400.00
CFD 2018-02 VOP Machinery & Equipment Expense Request for new 2-axle dump trailer for CFD 2018-2 $14,000.00 CFD 2018-02 VOP Total $14,000.00
Gas Tax Machinery & Equipment Expense Equipment/truck #47 replacement $135,000.00 Gas Tax Total $135,000.00
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Funding Account Description Description Amount
Garbage Fund General Contract Services Annual Generator Service Plan for all city owned facilities $16,000.00 Garbage Fund Total $16,000.00
Sewer Fund Personnel Costs Collectioms Operator for CFD 2018 & CFD 2013 $88,624.00 Sewer Fund General Contract Services Annual Generator Service Plan for all city owned facilities $16,000.00 Sewer Fund Improvements Expense SCADA Overhaul - South Ditch Improvements $400,000.00 Sewer Fund Machinery & Equipment Expense PLC, SCADA Software Licensing & Software Support for Water and Collections System $12,350.00 Sewer Fund Machinery & Equipment Expense Replace Equipment #25 - 1985 Hyster Ex Military Forklift $26,000.00 Sewer Fund Machinery & Equipment Expense Steel Cutter $1,500.00 Sewer Fund Telephone New cellphone for existing employee $315.00 Sewer Fund Machinery & Equipment Expense Replace Equiment #111 Emergency Lift Station Towable Generator $215,000.00 Sewer Fund Total $759,789.00
Water Fund Personnel Costs Management Analyst $100,271.00 Water Fund General Contract Services Annual Generator Service Plan for all city owned facilities $16,000.00 Water Fund Equipment Maintenance Well inspections and repairs for 3 well sites - every 10k hours or 20 years $60,000.00 Water Fund Telephone New cellphone for existing employee $315.00 Water Fund Computer Equipment Security Cameras for Well Sites - Homeland Secruty Requirement $35,000.00 Water Fund Vehicle Chlorine Pumps for Well Sites $10,200.00 Water Fund Improvements Expense Repairs to Well #2 $45,000.00 Water Fund Machinery & Equipment Expense PLC, SCADA Software Licensing & Software Support for Water and Collections System $12,350.00 Water Fund Machinery & Equipment Expense Replace Equipment #25 - 1985 Hyster Ex Military Forklift $26,000.00 Water Fund Machinery & Equipment Expense Steel Cutter $1,500.00 Water Fund Consulting Services/Misc Feasibility Study /Design Services for Well #2 - Hire Consulting Firm $75,000.00 Water Fund Total $381,636.00
Grand Total $1,449,185.00
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year
ENTERPRISE FUNDS
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Budget FY 2024-25
Enterprise Funds
27 Ø Garbage services in the amount of $4.4 million. Revenues are estimated to be flat until a new rate study is finalized and adopted.
Ø Water services in the amount of $7.4 million that includes a water rate increase of 2%.
Ø Sewer services in the amount of $6 million. Trend continue to increase due to rate increase of 6%.
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year 28 Budget FY 2024-25
Enterprise Funds Expenditures
NEED TO MAINTAIN DEBT SERVICE
COVERAGE (WATER & SEWER)
CAPITAL PROJECTS TO REPLACE AGING
INFRASTRUCTURES AND NEW
INFRASTRUCTURES (WATER & SEWER)
FUTURE INCREASES TO SALARY AND
BENEFITS COST (ALL FUNDS)
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Garbage Fund
Fund 600
Audited Adopted Adjusted Proposed
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
2022-23 2023-24 2023-24 2024-25
Service Charges $ 4,081,799 $ 4,300,917 $ 4,300,917 $ 4,401,882 Other Revenues 170,114 78,377 78,377 201,335
Total Revenues 4,251,913 4,379,294 4,379,294 4,603,217
Salaries and Benefits 900,437 1,396,584 1,396,584 1,534,064 Operations and Maint 2,522,040 2,555,609 2,568,203 3,280,589 Total Expenditures 3,422,477 3,952,193 3,964,787 4,814,653 Operating Balance 829,436 427,101 414,507 (211,436)
Capital Outlay 26,423 (7,260) (198,168) (5,000)
Transfers In----
Transfers Out (732,445) (789,206) (789,206) (689,206)
Changes in Balance 123,414 (369,364) (572,867) (905,642) Beginning Balance 1,461,422 804,192 804,192 154,762
Non-spendable Balance (780,644) (76,563) (76,563) (254,960) Ending Spendable Balance $ 804,192 $ 358,265 $ 154,762 $ (1,005,840) Enterprise
Funds Review -
Garbage
29 5.1.a
Packet Pg. 33
Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Sewer Funds
Funds 605, 606, 607
Audited Adopted Adjusted Proposed
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
2022-23 2023-24 2023-24 2024-25
Service Charges 5,427,783 5,591,822 5,591,822 6,021,043 Other Revenues 199,366 12,803 12,803 17,495
Total Revenues 5,627,149 5,604,625 5,604,625 6,038,538
Salaries & Benefits 3,111,561 3,268,781 3,321,983 3,657,203 Operations & Maint. 4,214,096 1,658,825 1,795,058 1,899,404 Total Expenditures 7,325,657 4,927,606 5,117,041 5,556,607 Operating Balance (1,698,508) 677,019 487,584 481,931
Debt Service (170,473) (670,086) (674,195) (942,982)
Capital Outlay (10,000) (10,922,802) (2,249,947) (744,850) Other Financing Sources 4,778,400 698,353 699,953 155,114 Transfers In 209,466 10,879,885 1,941,054 3,601,434
Transfers Out (248,617) (2,646,567) (1,747,363) (4,209,864) Changes in Balance 2,860,268 (1,984,198) (1,542,914) (1,659,217) Beginning Balance 18,372,655 (440,484) (440,484) (1,468,425) Non-spendable Balance (21,673,407) 514,973 514,973 (231,048) Ending Spendable Balance (440,484) (1,909,709) (1,468,425) (3,358,690) Enterprise
Funds Review -
Sewer
30 5.1.a
Packet Pg. 34
Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Water Funds
Funds 610, 611, 612
Audited Adopted Adjusted Proposed
Fiscal Year Fiscal Year Fiscal Year Fiscal Year
2022-23 2023-24 2023-24 2024-25
Service Charges $ 6,741,904 6,798,821 6,848,821 $ 7,477,298 Other Revenues $ 282,988 27,068 27,068 $ 276,263
Total Revenues 7,024,892 6,825,889 6,875,889 7,753,561
Salaries & Benefits 2,730,909 3,140,384 3,134,674 3,920,760 Maint. & Operations 3,036,951 1,471,250 1,625,684 2,487,252 Total Expenditures 5,767,860 4,611,634 4,760,358 6,408,012 Operating Balance 1,257,032 2,214,255 2,115,531 1,345,549 Debt Service (513,261) (1,217,073) (1,217,073) (1,230,668) Capital Outlay (1,313,431) (6,247,653) (5,395,933) (1,421,050) Other Financing Source 3,261,292 1,984,100 1,984,100 2,341,498 Transfers In 126 6,021,932 892,282 9,178,533
Transfers Out (2,167,605) (5,865,555) (1,675,542) (9,985,029) Changes in Balance 524,153 (3,109,992) (3,296,635) 228,833 Beginning Balance 25,133,335 11,540,651 11,540,651 8,470,665 Non-spendable Balance (14,116,837) 226,649 226,649 (476,221) Ending Spendable Balance 11,540,651 8,657,308 8,470,665 8,223,277 Enterprise
Funds Review -
Water
31 5.1.a
Packet Pg. 35
Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Budget FY 2024-25
All Funds
ALL FUNDS ARE PRESENTED IN THE FISCAL YEAR 2024-25
PROPOSED BUDGET BOOK.
32 5.1.a
Packet Pg. 36
Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year 33 FY 2024-25 City Wide Revenue Budget By Category
5.1.a
Packet Pg. 37
Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year 34 FY 2024-25 City Wide Expenditure Budget by Category
5.1.a
Packet Pg. 38
Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Budget Recommendations
REVENUE Ø Review/update User Fees Ø Review/update Impact Fees Ø Review/update Utility Rates Ø Review/update Business License Tax Ø Review/update Transient Occupancy Ta x
Ø Seek out additional federal and state grants
EXPENSE Ø Freeze existing and upcoming vacant positions unless deemed necessary and funded Ø Review service level requirements and reduce where available or not funded Ø Review CIP projects to set priorities, phase projects as needed or as funding is available 35 5.1.a
Packet Pg. 39
Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Errata Item – Requested
Public Facing Budget Software
Clear Gov Digital Budget Book Estimate- $10,800
City of Hemet
City of Clearlake
City of Campbell
Gravity Digital Budget Book Estimate - $35,000
City of Fontana
City of Alhambra
City of Costa Mesa
36 5.1.a
Packet Pg. 40
Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year Questions?
OPEN DISCUSSION
37 5.1.a
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Attachment: FY 2025 General Fund and All Other Funds Proposed Budget Workshop 7-23-24 (Fiscal Year