RESOLUTION NO. 2024-49
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PATTERSON, CALIFORNIA, ADOPTING THE GENERAL FUND
AND ALL OTHER FUNDS BUDGET AND APPROPRIATIONS
LIMIT FOR FISCAL YEAR 2024-2025
WHEREAS, on June 18, 2024 Council adopted Resolution No. 2024-41 to continue the FY 2023/24 Budget until adoption of the Fiscal Year 2024-2025 Budget to allow further review and internal discussion; and WHEREAS, on July 23, 2024 the City Manager, Finance Director and City Staff submitted and presented to the Patterson City Council the proposed General Fund and All Other Funds Budget for Fiscal Year 2024-2025 commencing on July 1, 2024; and
WHEREAS, annually, the City of Patterson is required to prepare a statement of appropriations limit in compliance with Section XIIIB of the California Constitution and Section 7910 of the California Government Code; and WHEREAS, new price and population factors have been established for determining the City’s appropriation limit.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Patterson approves as follows:
1. The budgeted expenditure appropriations for the General Fund and all Other Funds are hereby adopted as the final budget for Fiscal Year 2024-2025 in the amount of $117,097,184, plus any additional items Council approves to be included in a Budget Errata at the time of adoption.
2. At any time during the fiscal year, Council may approve consent items that require budget amendment, and the approval of such items will be sufficient to allow the finance department the authority to amend the budgets according to the approved action(s).
3. The approved budgets for individual capital outlay projects and capital improvement projects remain as authorized until these projects are completed or canceled. Any unexpended authorized appropriation for each capital project, including related transfers, is automatically carried over from fiscal year to fiscal year until the funds of the individual capital project are expended or the capital project is canceled by the City Manager. Following the completion of the individual capital projects, the unexpended appropriation of each completed capital project shall be canceled, and the capital projects' funding sources shall be released from their unexpended funding commitment. Actual carryover budget amounts for capital improvement projects revenue and unspent appropriation from 2023/2024 shall be recalculated and updated to reflect balances as of June 30, 2024 and are hereby incorporated as part of the 2024/25 approved budget.
4. The approved budgets for individual grants remain as authorized appropriations for the individual grants until the grant is completed or expires. Any unexpended authorized appropriation for each grant and the corresponding revenue budget is automatically carried over from fiscal year to fiscal year until the funds of the individual grant are expended, the grant expires, or the grant is canceled by the City Manager. Grant funds received and appropriated and any remaining unspent appropriation actual carryover budget amounts from 2023/24 shall be recalculated and updated to reflect balances as of June 30, 2024 and hereby incorporated as part of the 2024/25 approved budget.
5. The City Council hereby authorizes the Finance Director to advance from Pooled Cash funds to cover expenditures, for which revenues will be received at a later date.
6. At the end of Fiscal Year 2023/24, certain purchase orders exist as outstanding encumbrances representing contractual obligations of previously budgeted funds. In addition, certain amounts have been included in the Fiscal Year 2024/25 budget related to Mid-Year or one-time allocations for specific projects and services but remain unspent. Outstanding encumbrances and unspent Mid-Year and one-time budget allocations may be carried forward to Fiscal Year 2024/25 upon review by the Finance Director and approval of the City Manager.
7. Estimated carryover balances as of June 30, 2024 shall be recalculated when actuals are determined and appropriations from estimated carryover balances will be updated to reflect actual amounts. In addition, the Finance Director may reduce expenditure budgets if revenues are insufficient to cover related expenditures.
8. The City Manager or City Manager's designee is authorized to make transfers of budget appropriations between classifications and activities within a fund to purchase such items and services needed to accomplish those purposes set forth in the Budget document and to insure the efficient and effective administration of City services.
9. State Law requires that an Appropriations Limit be adopted annually by the City Council. Article XIII 8 of the California constitution which places certain restrictions on appropriations made by local governments and restrictions are applicable to appropriations that met the definition of "Proceeds of Taxes". The law allows the option to select the factors to be used to calculate the Annual Appropriations Limit. For one of the factors the City must select between: (A) the change in the State per capita income; or (8) the change in the assessed valuation of local nonresidential construction, and the City has selected the change in the State per capita income. The appropriations subject to limitation in Fiscal Year 2024/25 shall be as set forth on and as calculated on Exhibit "A" and Exhibit “B”attached hereto and made a part hereof with the following conditions for the calculation:
a. The calculated appropriation limit for fiscal year 2024/25 is $75,466,859. The total appropriations subject to limitation is $21,931,437.
b. The price factor used is the percentage change in California per capita personal income over the prior year, or 3.62%;
c. the population factor used is the percentage change in the County of Stanislaus population over the prior year, or 0.55%.
10.This resolution shall be effective immediately upon adoption but shall be operative as of July 1, 2024.
PASSED, APPROVED AND ADOPTED this 20
th day of August 2024, by
the City Council of the City of Patterson in the State of California by the following roll call vote:
AYES:
NOES:
EXCUSED:
APPROVED:
______________________________
Michael Clauzel
Mayor of the City of Patterson
ATTEST:
___________________________________
Aracely Alegre
City Clerk if the City of Patterson
I hereby certify that the foregoing is a full, correct and true copy of a resolution passed by the City Council of the City of Patterson, a Municipal Corporation of the County of Stanislaus, State of California, held on the 20th day of August 2024, and I further certify that said resolution is in full force and effect and has never been rescinded or modified.
DATED:
______________________________________
City Clerk of the City of Patterson