City of Piedmont
COUNCIL AGENDA REPORT
DATE: October 17, 2022
TO: Mayor and Council
FROM: Sara Lillevand, City Administrator
SUBJECT: Consideration of FY 2021-22 Year End Appropriations and Carryforward
RECOMMENDATION
By motion, approve the FY 2021-2022 year-end General Fund and Other Fund’s appropriations and carryforwards as detailed in this report.
BACKGROUND /SUMMARY
The City Council adopted the FY 2021-22 Budget on June 21, 2021. Additional appropriations were approved by the City Council at the January 18th and May 2nd 2022 meetings. In order to close the books and appropriately account for the required budget adjustment and recommended carryforward for the fiscal year, staff recommends that the City Council approve adjustments as detailed below.
Appropriation requests from the General Fund:
Public Works: $ 285,594
Workers Compensation: $ 130,314
Total $ 415,908
Carryforward requests:
Public Works Department
Contract Services – Tree inventory program $ 70,000
Recreation Center Tennis Court Lighting
(Facilities Maintenance > Facilities Capital Fund) $100,000
APPROPRIATIONS
General Fund
All operating department expenditures were lower than budget, except for Public Works and Recreation staff is not requesting an additional appropriation for the Recreation Department as recreation revenue exceeded budget by $852,000, resulting in net revenue of $243,000. In the Non-Departmental area, Workers Compensation costs exceeded budget.
Public Works:
City Engineer Services $ 152,364
The overage was driven primarily by increased inspection workload (PGE, Sonic, Crown Castle, EBMUD) and traffic related work.
Park Stabilization/ Storm Maintenance $ 62,238
Supplemental Park Maintenance $ 54,566
Higher than anticipated costs as increased services were needed due to drought (tree removals, drainage issues) and clean up after two large storms.
Janitorial & Maintenance Services $ 53,622
Costs incurred exceeded budget as extra services added due to COVID-19 precautions continued throughout the year.
The above overages were offset by various favorable variances totaling $37,196. Staff requests FY 2021-22 appropriation for the Public Works Department be increased by $285,594.
Non-Departmental:
Workers Compensation and General Liability Insurance expenses exceeded budget by $130,314 due to higher than expected workers compensation claims. Staff requests FY 2021-22 appropriations be increased by this amount.
CARRYFORWARDS
Carryforwards are typically requested for items that were budgeted and expected to be completed within the same fiscal year but were either only partially completed in the year or delayed to the next year. Staff requests to carryforward the following items from the Fiscal Year 2021-22 budget to the FY 2022-23 budget:
Tree Inventory
A complete, computerized tree inventory performed using GPS equipment or other GIS compatible data collection hardware that is capable of being imported into the City’s GIS system is currently getting underway. The inventory will locate, identify, and assess each public tree and provide maintenance data and recommendation in a spreadsheet and electronic format.
Staff requests $70,000 Carryforward.
CRTC Lighting
The replacement of the lighting at the Corey Reich Tennis Center (CRTC) was included in the FY 2021-22 budget in the Facilities Maintenance Fund. As this project was not started until August 2022 and is nearing completion, staff requests to carryforward $100,000 to FY 2022-23.
By: Michael Szczech, Finance Director