12.A Report Mid-Cycle Budget Adjustments 2022-08-16 — Pismo Beach City Council, August 16, 2022

PISMO BEACH COUNCIL AGENDA REPORT
Agenda Item #12.A

SUBJECT/TITLE:

BUDGET ADJUSTMENTS FOR FISCAL YEARS 2022 AND 2023

RECOMMENDATION:

Adopt a Resolution approving and appropriating budget adjustments for Fiscal Years 2022 and 2023.

EXECUTIVE SUMMARY:

The City of Pismo Beach operates on a two-year budget cycle, which allows for long-term planning, coordination of multi-year capital projects, and efficiency of staff time as budget preparation only occurs every other year. In order to maintain accuracy of the budget and update the City’s financial plan, it is important to review and revise it periodically (i.e., every six months) to ensure the budget reflects current revenues received and operating costs and trends. The purpose of this agenda item is to provide an opportunity for the City Council to review, approve, and/or make changes to staff’s recommended mid-cycle budget adjustments for Fiscal Years (FY) 2022 and 2023, via adoption of a Resolution provided as Attachment 1.

The FY 2022 and FY 2023 proposed mid-cycle budget adjustments reflect: revenue projections, new initiatives, capital project adjustments, operating savings and costs, professional services, training costs, carryforward budgets, and aligning budget to actual revenues and expenditures. The net fiscal impact of approving all these changes across all funds is net cost savings of $295,441 in FY 2022 and net additional costs of $3,705,450 in FY 2023. The following table illustrates the net fiscal impact for each category and fiscal year, where negative amounts reflect additional costs or reduced revenues, and positive amounts reflect reduced costs or additional revenues.

Table 1: Proposed Mid-Cycle Budget Adjustments Fiscal Impact by Category

Category
FY 2022 Proposed
Budget Adjustment
Fiscal Impact
FY 2023 Proposed
Budget Adjustment
Fiscal Impact
Revenues (266,574)$ (815,988)$
New initiatives - (555,086)
Capital Projects 30,619 (1,316,268)
Operating savings and costs 812,147 (312,579) Professional Services (9,751) (126,000) Employee Development - (62,300) Carry forward budget 147,600 (147,600)
Align budget to actuals (418,600) (369,630) Total Fiscal Impact 295,441$ (3,705,450)$

12.A-1Council Agenda 8-16-2022

If all the proposed budget amendments are approved, the General Fund unassigned fund balance is projected to end the year at $6.52 million in FY 2022 and $8.86 million in FY 2023. All other funds are projected to be balanced. The following table is a summary of the FY 2021 actuals; the FY 2022 General Fund revised budget, projected actuals, and a variance comparing the budget to projected actuals; and the FY 2023 General Fund revised budget.

Table 2: General Fund Budget Summary

The following sections describe the components of each category.

Revenue Projections
The following proposed budget adjustments reflect updated ongoing revenue projections compared to the budget for property tax, transient occupancy tax (TOT), local transportation tax, and Lodging Business Improvement District (LBID) assessment revenues. The net fiscal impact is a net reduction of revenues compared to budget of $266,574 in FY 2022 and $815,988 in FY 2023. Note that revenues still reflect year-over- year growth, but not as much as projected in the budget. The following table illustrates the net fiscal impact of the proposed budget adjustments by fund, followed by a brief description of the major changes.

AB CD = C - B
($ thousands)
FY 2021
Actuals
FY 2022
Revised
Budget
FY 2022
Year-End
Projected
Actuals
Variance
(Actuals-
Budget)
FY 2023
Revised
Budget
(Projection)
Unassigned Fund Balance 6,642$ 14,225$ 14,225$ -$ 6,519$ Committed Fund Balance 7,569 3,976 3,976 - 17,134 a Beginning Fund Balance 14,210 18,200 18,200 - 23,653 b Operating Revenues 28,851 31,152 32,506 1,354 32,402 c Operating Expenditures 19,764 24,497 21,677 (2,820) 26,966 d = b - c Net Operating Surplus/(Deficit) 9,087 6,655 10,829 4,174 5,436 e One-time Revenues 1,247 489 273 (216) 150 f One-time/Capital Expenditures 2,800 20,784 3,649 (17,134) 18,330 g =
a+d+e-f Ending Fund Balance 21,745$ 4,561$ 25,653$ 21,092$ 10,909$ Unassigned Fund Balance 15,669$ 2,561$ 6,519$ 3,958$ 8,859$ Committed Fund Balance 3,976 - 17,134 17,134 - Contribution to Reserves 100 - - - 50 Budget Stabilitation Set-Aside 2,000 2,000 2,000 - 2,000

12.A-2Council Agenda 8-16-2022

Table 3: Proposed Budget Adjustments for Revenue Projections

 Property Tax Revenues: Based on actual secured property tax revenues received in FY 2022 compared to the budget, staff recommends that the Council appropriate an additional $75,690 to align the actual property tax revenues received compared to the budget.
 Sale & Use Tax Revenues: Based on actual Bradley Burns sales and use tax revenues received in FY 2022 and projected revenues for FY 2023, staff recommends that the Council appropriate an additional $204,012 in Bradley Burns sales and use tax revenues in FY 2023.
 TOT projection: TOT revenues are projected to reach $16.99 million in FY 2022, a

20.9% increase in revenues compared to the previous fiscal year. The increase in TOT revenues reflects a full year of the additional 1.0% TOT revenue in FY 2022 (Measure B-20 that was approved on November 3, 2020, increasing TOT from 10% to 11% of gross lodging revenues and effective January 2021), compared to only half a year of the additional 1% TOT in FY 2021. This increase is also due to an increase of tourism activity because of lessened COVID-19 restrictions and travel advisories and an increase of average nightly room rates.

Based on actual Transient Occupancy Tax (TOT) revenues received in FY 2022 in comparison to budget, staff recommends that the Council decrease the TOT budget by $383,557 in FY 2022. Based on a review of projected occupancies and room rates through discussions with lodging properties and the City’s economic outlook, staff estimates that TOT revenues may be 0.5% greater in FY 2023 compared to FY 2022.

As such, staff recommends that the TOT budget be decreased by $900,000 in FY 2023. Staff projects that TOT revenues will reach $17.07 million in FY 2023.  Local Transportation Tax Revenues: Based on actual local transportation tax revenues received in FY 2022 compared to the budget, staff recommends that the Council appropriate an additional $104,313 to align the actual local transportation tax revenues received compared to the budget. These funds can be used for various Fund Description
FY 2022 Proposed
Budget Adjustment
FY 2023 Proposed
Budget Adjustment
Revenues
General Fund Property Tax Revenues 75,690$
General Fund Sales & Use Tax Revenues 204,012
General Fund TOT 11% revenues (383,557) (900,000) Local Transportation Local Transportation Tax revenues 104,313 LBID Fund LBID 1% for Marketing (31,510) (60,000) LBID Fund LBID 1% for Physical Improvements (31,510) (60,000) Subtotal Revenues (266,574)$ (815,988)$
Net Fiscal Impact (Revenues - Expenditures)(266,574)$ (815,988)$

12.A-3Council Agenda 8-16-2022

transportation costs such as streets, sidewalks, and bicycle improvements. Currently, these funds are used for the Paving Project.
 LBID Assessment Revenues: Lodging Business Improvement District (LBID) Fund assessment revenues represent 1% of gross room rental revenues. As the LBID 1% assessment follows the same trends as TOT described above, staff recommends that the Council deappropriate LBID 1% assessment budget by $31,510 in FY 2022 and $60,000 in FY 2023. This updated projection reflects $1.54 million of revenues in FY 2022 and $1.55 million of revenues in FY 2023 for marketing of the City’s lodging properties.
 LBID Assessment Revenues for Improvements: LBID Fund assessment revenues for improvements represents another 1% assessment on gross room rental revenues to support various visitor-serving improvements. As such, staff recommends that the Council deappropriate the LBID 1% for physical improvements assessment budget by $31,510 in FY 2022 and $60,000 in FY 2023. This updated projection reflects $1.54 million of revenues in FY 2022 and $1.55 million of revenues in FY 2023 for various visitor-serving improvements.

New Initiatives
The following proposed budget adjustments reflect new initiatives in FY 2023. The net fiscal impact of these adjustments across all funds is $555,086 of net additional costs.

The following table illustrates the net fiscal impact of the proposed changes by fund, followed by a brief description of each adjustment.

Table 4: Proposed Budget Adjustments for New Initiatives

Description Fund
One-time/
Ongoing
FY 2023
Proposed
Budget
Adjustment
Revenues
Barricades for City-Events Capital Projects one-time 162,142$ Bello Vets Hall gas line replacement Capital Projects one-time 45,000 Bello Bridge De Anza Trail Extension Capital Projects one-time 90,000 Subtotal Revenues 297,142$
Expenditures
Barricades for City-Events General Fund one-time 162,142$ Barricades for City-Events Capital Projects one-time 162,142 Bello Vets Hall gas line replacement General Fund one-time 45,000 Bello Vets Hall gas line replacement Capital Projects one-time 45,000 Bello Bridge De Anza Trail Extension General Fund one-time 90,000 Bello Bridge De Anza Trail Extension Capital Projects one-time 90,000 Council Chamber automated camera system Public Education Government Fund one-time 100,000 Police Vigilant LPR General Fund one-time 700
Police Vigilant LPR ongoing 25,244
Clam Chronicle upgrades General Fund ongoing 7,000
City branded communication General Fund ongoing 50,000
New Code Enforcement Officer Vehicle Motor Vehicle Fund one-time 75,000 Subtotal Expenditures 852,228$
Net Fiscal Impact (Revenues - Expenditures)(555,086)$

12.A-4Council Agenda 8-16-2022

 Barricades for City Events: This adjustment includes purchasing barricades to proactively mitigate the threat of vehicle attacks on the safety and security of residents and visitors during special events or unusual occurrences. The proposed barricades create an anti-vehicle barrier system that are engineered for speed of deployment, requiring no electricity, hydraulics assembly, maintenance, or parts. These barriers are designed to stop vehicles from entering restricted areas to ensure the safety of pedestrians or others who may be at risk. The barriers were used by City staff for the Annual Classic Car Show and were found to be easy to set up, and did not require any water, which is an advantage compared to the City’s current solution. Staff recommends that the Council appropriate $162,142 in the Capital Projects Funds, supported by the General Fund, in FY 2023 to support this cost for several of the City’s special events.
 Bello Vets’ Hall Gas Line Replacement: This adjustment reflects $45,000 for the replacement of the Bello Street Veterans’ Hall gas line. At least 11 gas leaks have been detected at the property in recent history and the City needs to replace the gas line, which is currently in progress. This will not be reimbursed by the City’s insurance as it is normal wear and tear and not caused by a specific event.  Bello Bridge De Anza Trail Extension: This adjustment reflects $90,000 for the construction and related costs associated with the Bello Bridge De Anza Trail extension. This estimated cost includes $50,000 for construction and testing, $20,000 for construction management, $10,000 for geotechnical testing, and $10,000 contingency. Staff recommends that the Council appropriate $90,000 in the Capital Projects Funds, supported by the General Fund, in FY 2023 to support this effort.  Council Chamber Automated Camera System: The City has traditionally contracted out the broadcasting and video production of City Council and Planning Commission meetings, at a cost of about $22,000 per year depending on the number of meetings that are televised. The City’s existing vendor recently indicated that it would no longer be able to perform these services, and after going through an RFP process, staff has determined that contracting out the work is no longer a viable long-term solution as there are limited vendors that have both the capability and capacity to perform this work. The proposed Chamber automated camera system will provide the City with a high-quality video production solution that is the best quality available without the use of a vendor. Staff recommends that the Council appropriate $100,000 from the Public Education Government Fund to support this one-time project in FY 2023.  Police Vigilant LPR: The Vigilant Solutions License Plate Recognition (LPR) platform is an investigative platform that can assist the Police Department with solving crimes by linking individuals, license plates, and locations when crimes are committed.

Agencies use Vigilant's LPR solution on a daily basis to develop leads and solving crimes including abductions, assault, burglary/theft, homicides, kidnapping, missing persons, organized crime, pattern crimes, rape, terrorism, and human trafficking. Staff recommends that the Council appropriate an ongoing $25,244 in the General Fund Police Department budget and a one-time shipping cost of $700 to support this platform.

12.A-5Council Agenda 8-16-2022

 Clam Chronicle: The Clam Chronicle newsletter is the City’s quarterly communication tool to all City residents and property owners. Staff recommends adding an ongoing $7,000 to the General Fund Management Services Department budget for the Chronicle to be printed in color for more effective communications with residents about various improvements and investments by the City Council.  City Branded Communication: The City recently adopted a style guide and branding effort to unify the City’s brand. City departments have an ongoing need to perform outreach to and communication with the community about various initiatives, projects, and important notifications, and it is critical that these communications reflect the City’s adopted brand. As such, staff recommends that the Council add and ongoing $50,000 to the General Fund Management Services Department budget for communications, graphic design, and marketing of various City services to reflect the consistent City brand.
 New Code Enforcement Officer Vehicle: This adjustment appropriates Motor Vehicle Replacement Fund balance of $75,000 to support the purchase of a new SUV for the full-time Code Enforcement Officer.

Capital Project Adjustments
The following proposed budget adjustments reflect various one-time capital project adjustments to existing projects based on additional costs for additional services or more defined scope of work. One project deappropriation is included to reflect the completion of the Storm Drain project completed in FY 2022. Total capital project adjustments reflect $30,619 of net cost savings in FY 2022 and appropriating $1,316,268 of net project costs across various funds in FY 2023. The following table illustrates the net fiscal impact of the proposed changes by fund, followed by a brief description of each adjustment.

12.A-6Council Agenda 8-16-2022

Table 5: Proposed Budget Adjustments for Capital Projects

 Bello Bridge Fence: Staff recommends appropriating $30,000 in the Capital Projects Fund, supported by a transfer from the General Fund, to build a fence near the Bello Bridge.
 Chapman Estate Improvements: Based on additional Chapman Estate window replacement and ADA restroom construction management costs estimated at $70,000 and additional ADA restroom design and engineering services during construction estimated at $15,000, staff recommends that the Council appropriate an additional $85,000 in the Capital Projects Fund in FY 2023, supported by a transfer from the General Fund.
 FY 2022 Paving Project: Per Council direction, staff proposes that the Council appropriate an additional $875,000 from the Half-Cent Sales Tax Fund to support a sidewalk on Dolliver Street / Highway 1 near Frady Lane to the Senior Mobile Home Park, a parking lot at Palisades Park, and signal modifications.

At its June 21, 2022 meeting, the Council directed staff to pursue the installation of a sidewalk along the inland side of Highway 1 between Frady Lane and Paseo Drive, effectuating the work in the most cost-effective manner identified by staff, possibly Description Fund
FY 2022
Proposed
Budget
Adjustment
FY 2023
Proposed
Budget
Adjustment
Revenues
Bello bridge fence Capital Projects 30,000$
Chapman Estate Improvements Chapman Estate Fund 85,000
FY 2022 Paving Project Capital Projects 875,000
Mobile Command Vehicle Motor Vehicle Fund 26,212$
Police Substation, Parking Office Capital Projects 250,000 Storm Drain Project - Project Complete, deappropriate Capital Projects (56,831) Subtotal Revenues (30,619)$ 1,240,000$
Expenditures
Bello bridge fence Capital Projects 30,000$
Bello bridge fence General Fund 30,000
Chapman Estate Improvements General Fund 85,000
Chapman Estate Improvements Chapman Estate Fund 85,000
FY 2022 Paving Project Half Cent Sales Tax Fund 875,000 FY 2022 Paving Project Capital Projects 875,000
Mobile Command Vehicle Grants - Non-Capital 26,212
Mobile Command Vehicle Motor Vehicle Fund 26,212
Parking kiosk replacements Parking Enterprise Fund 51,268 Police Substation, Parking Office Capital Projects 250,000 Police Substation, Parking Office Parking Enterprise Fund 250,000 St. Jude’s tunnel fence General Fund 25,000
Storm Drain Project - Project Complete, deappropriate Half Cent Sales Tax Fund (56,831) Storm Drain Project - Project Complete, deappropriate Capital Projects (56,831) Subtotal Expenditures (61,238)$ 2,556,268$
Net Fiscal Impact (Revenues - Expenditures)30,619$ (1,316,268)$

12.A-7Council Agenda 8-16-2022

including a change order with the existing contractor for the FY 2022 Paving Project.

Signal modifications on Dolliver Street include updating the signal to include pedestrian crossing with the install of a sidewalk.

Regarding the Palisades parking lot, in support of the proposed park improvements project, this change order with the current contractor would be the most cost-effective way to make the parking lot improvements meet ADA requirements. Improvements to the parking lot were not included in the original park project budget.  Mobile Command Vehicle: The Mobile Command Vehicle is completed and fully operational. Prior to completion, staff incurred additional costs for the project for a leveling system and various technologies to put it into service. Staff recommends that the Council appropriate $26,212 in the Motor Vehicle Replacement Fund, supported by the COPS grant, to support these final costs.
 Police Substation, Parking Office: The City’s building located at 585 S. Dolliver is planned to support a Downtown substation for Police and Parking Divisions staff, and then transition to primarily Parking Division functions after the Public Safety Facility is built. The current budget of $500,000, supported half by the General Fund and half by the Parking Enterprise Fund, is planned to be used to make the changes necessary to remodel and update security on the building for this purpose. Based on the updated design and estimated construction costs to configure a secure building for the Department, staff estimates an additional $250,000 is needed. As the building will be used primarily for the Parking Division once the Public Safety Facility is built and the Police Division staff are relocated to the Facility, staff recommends that an additional $250,000 from the Parking Enterprise Fund be used to support this additional cost.  Storm Drain Project Deappropriation: The Storm Drain Project that addressed damaged infrastructure and runoff issues at three locations: Reef Court, Encanto Avenue, and Windward Avenue, is complete. Staff recommends deappropriating the remaining portion of this project in the amount of $56,831 in the Capital Projects Fund, returning $56,831 to the Half-Cent Sales Tax Fund.
 Parking Kiosk Replacements: Based on the current condition of the existing parking kiosks due to normal wear and tear and the sea salt air corroding the working parts of the kiosks, staff recommends that all 8 kiosks be replaced. The new kiosks will improve the user experience with better technology, antiglare monitors, and increased visibility. As such, staff recommends that the Council appropriate $51,268 in the Parking Enterprise Fund Parking Kiosk Machines budget in FY 2023.  St. Jude’s Fence: Staff recommends appropriating $25,000 in the General Fund St.

Jude’s tunnel project budget to replace the broken fence on either side of the St.

Jude’s tunnel.

Operating Savings and Additional Costs
The following proposed budget adjustments reflect additional costs for FY 2022 and FY 2023. The net fiscal impact of these adjustments across all funds is $812,147 of net cost savings in FY 2022 and $306,463 of additional costs in FY 2023. The largest components of the FY 2022 cost savings is deappropriating the unused portion of Next-Level Service funding and the General Fund general contingency budget. FY 2023 additional costs

12.A-8Council Agenda 8-16-2022

reflect overall cost increases across all funds and departments, offset by savings in general liability and workers’ compensation insurance costs compared to budget. The following table illustrates the net fiscal impact of the proposed changes by fund.

Table 6: Proposed Budget Adjustments for Operating Savings and Costs

Fund Description
One-time/
Ongoing
FY 2022
Proposed
Budget
Adjustment
FY 2023
Proposed
Budget
Adjustment
Revenues
General Fund Add July 4th revenues to reflect actuals ongoing 11,600$ General Fund Storage container for Volleyball courts, permitted one-time 4,000 General Fund Clam Festival - no clam bake or related revenues ongoing (13,000) Technology Service Fund IT Allocation ongoing 3,000 25,500 Subtotal Revenues 7,000$ 24,100$
Expenditures
General Fund 5 @ 250.00 Steel Toe Boots for 5 Employees ongoing 125$ General Fund 7 @ 250.00 Steel Toe Boots for 7 Employees ongoing 175 General Fund Add July 4th expenditures to reflect actuals ongoing 8,340 General Fund All City Staff annual employee holiday celebration, increased costs for staff events & employee retention
one-time 5,000
General Fund Bello Bridge Revegtation - Plant Establishment Construction Management (plants replaced, water
plants, reporting to appropriate agencies, complies with irrigation). Ongoing through FY 2027
ongoing 16,500
General Fund Cal Fire Contract Savings one-time (100,000) General Fund City Hall annual maintenance ongoing 15,000 General Fund CREBs Bond trustee ongoing 200 200 General Fund Deappropriate Contingency one-time (529,066) General Fund Downtown Sidewalk Cleaning/Pressure Washing Rental Fees
ongoing 20,550
General Fund Electricity cost increases ongoing 1,000 1,500 General Fund Father Daughter Dance increase in vendor and material costs.
ongoing 900
General Fund Fire EMS System valuation study one-time 2,173 General Fund Fire EMS System valuation study, cost savings from CalFire contract
one-time (2,173)
General Fund Fire lease of 990 Bello Street ongoing 28,600 General Fund FY Safety Supplies - Parks ongoing 3,500 3,500 General Fund FY Safety Supplies - Streets ongoing 1,000 1,500 General Fund Gas bill increase for So Cal Gas ongoing 4,000 4,800 General Fund Gas Line Re-Pipe for Bello Veteran's Hall one-time 45,000 General Fund GASB 87 Compliance software (DebtBook)ongoing 10,000 10,000 General Fund Increase Community Risk Reduction Program for an additional day of mastication
ongoing 3,000
General Fund Increase in costs to replace radios ongoing 1,500 General Fund Increase in general costs for rec programming materials ongoing 1,000 General Fund Increased costs to EIS Maintenance Contract/PS Net

CAD/RMS
ongoing 2,799
General Fund Increased fees to SLO Bomb Task Force ongoing - 1,400 General Fund IT Allocation ongoing 3,000 30,065

12.A-9Council Agenda 8-16-2022

Fund Description
One-time/
Ongoing
FY 2022
Proposed
Budget
Adjustment
FY 2023
Proposed
Budget
Adjustment
Expenditures
General Fund Litter Removal Services ongoing 6,855
General Fund On call labor law attorney for employee matters ongoing 5,000 General Fund One time clothing purchase for new Code Enforcement Officer
one-time 600
General Fund PD RIPA Software/Mandatory Reporting ongoing - 4,600 General Fund Replacement of expired Active Shooter medical supplies ongoing 2,900 General Fund Replacement of mattresses and old furniture at Station 63 ongoing 5,000
General Fund Safety equipment for New Code Enforcement Officer one-time 300 General Fund Shell Beach Litter Removal Services ongoing 9,300 General Fund Storage container for Volleyball courts, permitted one-time 4,000 General Fund Traffic Signal Maintenance of City Owned Signals ongoing 2,700 2,700 General Fund Unused Next Level funding (Deappropriate)one-time (270,700) General Fund Labor Negotiations Software - 2 year cost ongoing 13,121 General Fund Recreation Coordinator training, supplies ongoing 3,000 General Fund Code Enforcement Officer training, supplies ongoing 3,000 General Fund Increase in printing costs for Activity Guide, increased marketing Costs for activities programming and events
(Peachjar), and Office supplies
ongoing 2,500
General Fund Community Services Technician - Parks Muni Code Compliance, pilot program continued from FY 2022
ongoing 40,000
General Fund Police Officer training, supplies ongoing 3,000 General Fund Paint the exterior of Bello Veterans Hall one-time (20,000) 20,000 General Fund CJPIA Gen Liability and Workers Comp - cost adjustment
ongoing (105,947)
General Fund CJPIA Property insurance - cost adjustment ongoing 7,433 General Fund Reclassify Adminitrative Assistant to Executive Assistant to reflect then changing administrative needs of the
department have changed over time, requiring the
position to have increasingly higher responsibilities and coordination to properly support the City Council and
Management Services Department
ongoing 6,116
General Fund Holiday Harmony increase in costs for Snow and Bounce Houses
ongoing 1,000
General Fund Pumpkins in the Park ncrease in costs for Pumpkins and Bounce Houses
ongoing 1,500
General Fund Recreation Teen Programs increase in vendor costs for Screen Rental
ongoing 1,000
General Fund Outdoor performance increase in vendor costs fees (3 concerts @ $600)
ongoing 1,800
General Fund Eggstravagana Event - Purchase of new eggs and other costs for FY23 (to replace recycled eggs after several
uses)
one-time 2,000
Chapman Estate Fund Chapman Estate Grounds & Building Maintenance ongoing 5,000 Water Enterprise Fund IT Allocation ongoing 966
Water Enterprise Fund Technical adjustment to remove unbalanced transfer one-time 204 Water Enterprise Fund Utility Billing transaction costs ongoing 22,500 24,000 Water Enterprise Fund Water/Wastewater Central Coast Blue Quick Update from 20% to 39%
one-time 2,797
Water Enterprise Fund CJPIA Gen Liability and Workers Comp - cost adjustment
ongoing (7,479)
Water Enterprise Fund CJPIA Property insurance - cost adjustment ongoing 525

12.A-10Council Agenda 8-16-2022

Professional Services
The following proposed budget adjustments reflect two professional service agreement cost increases in FY 2022 and FY 2023. These include $126,000 for the Local Coastal Plan update to include additional study sessions as requested by the City Council in FY 2023, and $9,751 to reflect the remaining costs to restart the paused IT Strategic Plan, Assessment work in FY 2022. These adjustments reflect total net expenditure costs of $9,751 in FY 2022 and $126,000 in FY 2023. The following table illustrates the net fiscal impact of the proposed changes by fund.

Table 7: Proposed Budget Adjustments for Professional Services

Fund Description
One-time/
Ongoing
FY 2022
Proposed
Budget
Adjustment
FY 2023
Proposed
Budget
Adjustment
Expenditures
Wastewater Treatment Fund CREBs Bond trustee ongoing 1,800 1,800 Wastewater Treatment Fund De-Chlorination ongoing 15,000 Wastewater Treatment Fund Gas bill increase for So Cal Gas ongoing 2,000 3,000 Wastewater Treatment Fund IT Allocation ongoing 966
Wastewater Treatment Fund Utility Billing transaction costs ongoing 22,500 24,000 Wastewater Treatment Fund Water/Wastewater Central Coast Blue Quick Update from 20% to 39%
one-time 2,797
Wastewater Treatment Fund Polymer for Wastewater Treatment ongoing 5,000 5,500 Wastewater Treatment Fund CJPIA Gen Liability and Workers Comp - cost adjustment
ongoing (11,218)
Wastewater Treatment Fund CJPIA Property insurance - cost adjustment ongoing 787 Pier Enterprise Fund Electricity cost increases ongoing 8,500 9,000 Parking Enterprise Fund Electricity cost increases ongoing 1,000 1,000 Parking Enterprise Fund IT Allocation ongoing 351
Parking Enterprise Fund Parking iPads (2) Service Contract ongoing - 870 Parking Enterprise Fund Parking transaction costs ongoing 24,000 Parking Enterprise Fund Parking enforcement officer training, supplies ongoing 3,000 Technology Service Fund Grover Beach Dispatching IT Support costs ongoing 3,000 2,500 Technology Service Fund IT Helpdesk Tech full-time position (desk, office space) ongoing 5,000 Technology Service Fund IT Helpdesk Tech training, computer ongoing 3,000 Subtotal Expenditures (805,147)$ 336,679$
Net Fiscal Impact (Revenues - Expenditures)812,147$ (312,579)$ Fund Description
FY 2022 Proposed
Budget Adjustment
FY 2023 Proposed
Budget Adjustment
Revenues
Technology Service Fund Remaining restart of the IT Strategic Plan 9,751$ Subtotal Revenues 9,751$ -$
Expenditures
General Fund Local Coastal Plan Update - Study Sessions 126,000$ General Fund Remaining restart of the IT Strategic Plan 9,751 Technology Service Fund Remaining restart of the IT Strategic Plan 9,751 Subtotal Expenditures 19,502$ 126,000$ Net Fiscal Impact (Revenues - Expenditures)(9,751)$ (126,000)$

12.A-11Council Agenda 8-16-2022

Employee Development
The following proposed budget adjustments reflect additional employee development and training costs FY 2023. Employee development includes mandatory and additional trainings recommended to ensure qualified personnel are performing their duties for the City. These adjustments reflect total net expenditure costs of $62,300 in FY 2023. The following table illustrates the net fiscal impact of the proposed changes by fund.

Table 8: Proposed Budget Adjustments for Employee Development

Carryforward Budget
The following proposed budget adjustments reflect a one-time carrying forward of vehicle budgets in the amount of $147,600 in the Motor Vehicle Replacement Fund from FY 2022 to FY 2023. Three vehicles that were budgeted in FY 2022 have not been purchased due to unavailability of the vehicles due to supply chain issues impacting the electric and new vehicle market. The following table illustrates the net fiscal impact of the proposed changes by fund.

Fund Description
One-time/
Ongoing
FY 2023 Proposed
Budget Adjustment
Revenues
General Fund Reimbursement for Training from Cal OES 911 Emergency Communications Branch
ongoing 10,000$
Subtotal Revenues 10,000$
Expenditures
General Fund 911 Dispatcher Training through State's Annual Training Allotment
ongoing 10,000$
General Fund Training / Professional Development for
Recreation staff
ongoing 2,000$
General Fund Finance City-wide cash handling training (Public Treasury Institute)
ongoing 2,600$
General Fund Finance City-wide fraud training ongoing 3,000$ General Fund Intensive mulit-day REC Staff Training on Active Net software
one-time 3,200$
General Fund PD Cal Chiefs conference, IACP conference - for Commanders
ongoing 5,000$
Water Enterprise Fund Increase to cover Federal ELDT requirement for commercial licenses
ongoing 14,000$
Wastewater Treatment Fund Increase to cover Federal ELDT requirement for commercial licenses
ongoing 17,500$
Technology Service Fund Quarterly Phishing Tests/Training ongoing 15,000 Subtotal Expenditures 72,300$
Net Fiscal Impact (Revenues - Expenditures)(62,300)$

12.A-12Council Agenda 8-16-2022

Table 9: Proposed Budget Adjustments for Carryforward Budgets

Align Budget to Actuals
The following proposed budget adjustments reflect several adjustments in FY 2022 and FY 2023 to better align the budget to actual revenues received and expenditures. These adjustments reflect total net additional expenditures across all funds of $373,600 in FY 2022 and $315,757 in FY 2023.

The majority of the cost increases reflect additional ongoing transaction costs due to more visitors compared to the budget. The budget included a slower (less costly) ramp-up of services and transactions in FY 2022 due to the COVID-19 pandemic. This includes $77,888 of COVID-19 related costs, $73,152 of Recreation instructor salaries, $47,000 of parking transaction costs, and $30,521 of parking citation costs. Finally, $58,127 of the Clean Water State Revolving Fund loan for the Five Cities Lift Station debt service has been determined following completion of the project and that debt service is proposed to be budgeted in FY 2022 and FY 2023. The following table illustrates the net fiscal impact of the proposed changes by fund and department.

Description
FY 2022
Proposed
Budget
Adjustment
FY 2023
Proposed
Budget
Adjustment
Expenditures
Carryforward City Hall electric vehicle due to shortage of vehicles (41,800)$ 41,800$ Carryforward Fire Ford F250 due to truck on back order (64,000) 64,000 Carryforward Parking electric vehicle due to shortage of vehicles (41,800) 41,800 Subtotal Expenditures (147,600)$ 147,600$
Net Fiscal Impact (Revenues - Expenditures)147,600$ (147,600)$

12.A-13Council Agenda 8-16-2022

Table 10: Proposed Budget Adjustments to Align Budget to Actuals

Conclusion and Recommendation
Staff recommends that Council adopt a Resolution (Attachment 1) approving and appropriating budget adjustments for FY 2022 and FY 2023.

FISCAL IMPACT:

The net fiscal impact of approving the attached Resolution (Attachments 1) across all funds is net cost savings of $295,441.32 in FY 2022 and net additional costs of $3,705,450.43 in FY 2023. All funds have sufficient fund balance to support the one-time Fund Description Department
One-time/
Ongoing
FY 2022
Proposed
Budget
Adjustment
FY 2023
Proposed
Budget
Adjustment
Revenues
General Fund Align Budget to Actuals - Engineering Reimbursements Public Works one-time (50,000) Subtotal Revenues (50,000)$ -$
Expenditures
General Fund Align budget to actuals City Council one-time 3,892$ General Fund Align budget to actuals City Manager one-time 1,600 General Fund Align budget to actuals Management Services one-time 2,450 General Fund Align budget to actuals Tourism & Events one-time 5,000 General Fund Align budget to actuals Tourism & Events Ongoing 5,500 5,500 General Fund Align Budget to Actuals - COVID-19 Costs General Government one-time 77,888 General Fund Legal Costs Realign Budget to Actuals Civil Litigation Legal Ongoing (41,400) General Fund Legal Costs Realign Budget to Actuals Community Dev Legal Ongoing 23,000 23,000 General Fund Legal Costs Realign Budget to Actuals Council & Admin Legal Ongoing 18,000 18,000 General Fund Legal Costs Realign Budget to Actuals Finance Legal Ongoing (6,400) General Fund Legal Costs Realign Budget to Actuals Lifeguards Legal Ongoing (4,380) General Fund Legal Costs Realign Budget to Actuals Police Legal Ongoing (7,600) General Fund Legal Costs Realign Budget to Actuals Public Works Legal Ongoing 2,400 2,400 General Fund Recreation instructors Tourism & Events Ongoing 58,120 50,000 General Fund Recreation Temporary employees Tourism & Events Ongoing 12,000 12,000 General Fund Recreation Volleyball instructors Tourism & Events Ongoing 3,032 3,500 General Fund Align budget to actuals - ATT phone cost increases Fire Ongoing 9,300 23,000 General Fund Align budget to actuals - postage costs General Government Ongoing 3,530 5,000 General Fund Align budget to actuals - subscriptions City Manager Ongoing 800 800 General Fund Align budget to actuals - lifeguards Fire Ongoing 2,922 3,000 General Fund Align budget to actuals - bond trustee Fire one-time 568 General Fund Align budget to actuals - Police recruitments Management Services one-time 12,000 LBID Fund ISA AmpSurf Internet at Pier Restroom Tourism & Events one-time - LBID Fund TJA align budget to actuals Tourism & Events one-time - Wastewater Treatment Fund NPDES Permit Testing Public Works one-time 26,000 Wastewater Treatment Fund Align budget to actuals - bond trustee Debt Service Ongoing 3,430 3,430 Wastewater Treatment Fund Align budget to actuals - new CWSRF Five Cities Lift Station debt service
Debt Service Ongoing 58,127 62,000
Parking Enterprise Fund Align budget to actuals - Parking transaction costs Police Ongoing 47,000 50,000 Parking Enterprise Fund Align budget to actuals - Parking citation costs Police Ongoing 30,521 32,000 Motor Vehicle Fund Align budget to actuals - overtime Public Works Ongoing 2,300 Motor Vehicle Fund Align budget to actuals - fuel, oil, and gas Public Works Ongoing 45,000 50,000 Align budget to actuals - fuel, oil, and gas Public Works Ongoing 368,600$ 369,630$ Net Fiscal Impact (Revenues - Expenditures)(418,600)$ (369,630)$

12.A-14Council Agenda 8-16-2022

costs and net operating surpluses sufficient to support the ongoing costs. The following table illustrates the proposed revenue and expenditure budget adjustments by fund and fiscal year.

Table 11: Proposed Mid-Cycle Budget Adjustments

Fund Type
FY 2022 Proposed
Budget Adjustment
FY 2023 Proposed
Budget Adjustment
General Fund Rev (353,867.00)$ (687,388.00)$ General Fund Exp (685,272.41) 1,043,196.43 Subtotal General Fund Net 331,405.41 (1,730,584.43) Half Cent Sales Tax Fund Exp (56,830.71) 875,000.00 Subtotal Half Cent Sales Tax Fund Net 56,830.71 (875,000.00) Local Transportation Rev 104,313.00
Subtotal Local Transportation Net 104,313.00 - Public Education Government Fund Exp 100,000.00
Subtotal Public Education Governmen Net - (100,000.00) Grants - Non-Capital Exp 26,211.80
Subtotal Grants - Non-Capital Net (26,211.80) - LBID Fund Rev (63,020.00) (120,000.00)
LBID Fund Exp -
Subtotal LBID Fund Net (63,020.00) (120,000.00) Chapman Estate Fund Rev 85,000.00
Chapman Estate Fund Exp 90,000.00
Subtotal Chapman Estate Fund Net - (5,000.00) Capital Projects Rev (56,830.71) 1,452,142.00 Capital Projects Exp (56,830.71) 1,452,142.00 Subtotal Capital Projects Net - - Water Enterprise Fund Exp 25,501.00 32,012.00 Subtotal Water Enterprise Fund Net (25,501.00) (32,012.00) Wastewater Treatment Fund Exp 95,654.00 148,765.00 Subtotal Wastewater Treatment Fund Net (95,654.00) (148,765.00) Pier Enterprise Fund Exp 8,500.00 9,000.00 Subtotal Pier Enterprise Fund Net (8,500.00) (9,000.00) Parking Enterprise Fund Exp 78,521.00 412,489.00 Subtotal Parking Enterprise Fund Net (78,521.00) (412,489.00) Technology Service Fund Rev 12,751.00 25,500.00 Technology Service Fund Exp 12,751.00 25,500.00 Subtotal Technology Service Fund Net - - Motor Vehicle Fund Rev 26,211.80
Motor Vehicle Fund Exp (74,088.20) 272,600.00 Subtotal Motor Vehicle Fund Net 100,300.00 (272,600.00) Total All Funds 295,441.32$ (3,705,450.43)$

12.A-15Council Agenda 8-16-2022

Table 12: General Fund Budget Summary
ALTERNATIVES:

1. Approve some of the proposed mid-cycle budget adjustments.

2. Do not approve the proposed mid-cycle budget adjustments; provide alternative direction to staff.

ATTACHMENTS:

1. Resolution for Mid-Year Budget Adjustments

1.A. Exhibit A to Resolution: Summary of Budget Adjustments by Fund and Fiscal Year for FY 2022 and FY 2023
Submitted by: Meeting Date: August 16, 2022
Nadia Feeser, Administrative Services Director
City Manager Approval:

AB CD = C - B
($ thousands)
FY 2021
Actuals
FY 2022
Revised
Budget
FY 2022
Year-End
Projected
Actuals
Variance
(Actuals-
Budget)
FY 2023
Revised
Budget
(Projection)
Unassigned Fund Balance 6,642$ 14,225$ 14,225$ -$ 6,519$ Committed Fund Balance 7,569 3,976 3,976 -17,134
a Beginning Fund Balance 14,210 18,200 18,200 -23,653 b Operating Revenues 28,851 31,152 32,506 1,354 32,402 c Operating Expenditures 19,764 24,497 21,677 (2,820) 26,966 d = b - c Net Operating Surplus/(Deficit) 9,087 6,655 10,829 4,174 5,436 e One-time Revenues 1,247 489 273 (216) 150
f One-time/Capital Expenditures 2,800 20,784 3,649 (17,134) 18,330 g =
a+d+e-f Ending Fund Balance 21,745$ 4,561$ 25,653$ 21,092$ 10,909$ Unassigned Fund Balance 15,669$ 2,561$ 6,519$ 3,958$ 8,859$ Committed Fund Balance 3,976 - 17,134 17,134 -
Contribution to Reserves 100 --- 50
Budget Stabilitation Set-Aside 2,000 2,000 2,000 -2,000

12.A-16Council Agenda 8-16-2022

RESOLUTION NO. R-2022-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PISMO BEACH,

CALIFORNIA APPROVING AND APPROPRIATING BUDGET ADJUSTMENTS FOR FISCAL YEARS 2022 and 2023

WHEREAS, the City of Pismo Beach operates on a two-year budget cycle, which allows for long-term planning, coordination of multi-year capital projects, and efficiency of staff time as budget preparation only occurs every other year; and

WHEREAS, in order to maintain accuracy of the budget and update the City’s financial plan, it is important to review and revise it periodically to ensure the budget reflects current revenues received and operating costs and trends; and

WHEREAS, City staff proposes mid-cycle budget adjustments to reflect updated projections and estimates to the FY 2022 and FY 2023 budgets; and

WHEREAS, the FY 2022 and FY 2023 proposed budget adjustments reflect revenue projections, new initiatives, capital project adjustments, operating savings and costs, professional services, training costs, carryforward budgets, and aligning budget to actual revenues and expenditures; and

WHEREAS, the net fiscal impact of approving all these changes across all funds is net cost savings of $295,441 in FY 2022 and net additional costs of $3,699,334 in FY 2023.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Pismo Beach hereby appropriates changes in revenues and expenditures for FY 2022 and FY 2023 as summarized in the table below, and detailed in attached Exhibit A, which by this reference are made a part hereof. This table and attached exhibit include an all-funds net cost savings of $295,441.32 in FY 2022 and net additional costs of $3,705,450.43 in FY 2023, to reflect the Council-approved budget adjustments.

12.A-17Council Agenda 8-16-2022
Attachment 1

BE IT FURTHER RESOLVED that the City Council of the City of Pismo Beach hereby appropriates any transfers or allocations between funds necessary to implement these Council-approved adjustments for FY 2022 and FY 2023.

UPON MOTION OF Council Member , seconded by Council Member , the foregoing resolution was adopted by the City Council of the City of Pismo Beach this 16th day of August 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Fund Type
FY 2022 Proposed
Budget Adjustment
FY 2023 Proposed
Budget Adjustment
Grants - Non-Capital Exp 26,211.80
Subtotal Grants - Non-Capital Net (26,211.80) - LBID Fund Rev (63,020.00) (120,000.00)
LBID Fund Exp -
Subtotal LBID Fund Net (63,020.00) (120,000.00) Chapman Estate Fund Rev 85,000.00
Chapman Estate Fund Exp 90,000.00
Subtotal Chapman Estate Fund Net - (5,000.00) Capital Projects Rev (56,830.71) 1,452,142.00 Capital Projects Exp (56,830.71) 1,452,142.00 Subtotal Capital Projects Net - - Water Enterprise Fund Exp 25,501.00 32,012.00 Subtotal Water Enterprise Fund Net (25,501.00) (32,012.00) Wastewater Treatment Fund Exp 95,654.00 148,765.00 Subtotal Wastewater Treatment Fund Net (95,654.00) (148,765.00) Pier Enterprise Fund Exp 8,500.00 9,000.00 Subtotal Pier Enterprise Fund Net (8,500.00) (9,000.00) Parking Enterprise Fund Exp 78,521.00 412,489.00 Subtotal Parking Enterprise Fund Net (78,521.00) (412,489.00) Technology Service Fund Rev 12,751.00 25,500.00 Technology Service Fund Exp 12,751.00 25,500.00 Subtotal Technology Service Fund Net - - Motor Vehicle Fund Rev 26,211.80
Motor Vehicle Fund Exp (74,088.20) 272,600.00 Subtotal Motor Vehicle Fund Net 100,300.00 (272,600.00) Total All Funds 295,441.32$ (3,705,450.43)$

12.A-18Council Agenda 8-16-2022
Attachment 1

RECUSED:

Approved: Attest:

________________________ ________________________
Ed Waage, Mayor Erica Inderlied, City Clerk

12.A-19Council Agenda 8-16-2022
Attachment 1

Mid-Cycle Budget Adjustments

Category Report Description Fund Fund Title Department Title Rev/Exp FY 2022 Budget
Adjustment
FY 2023
Budget
Adjustment
One-time/
Ongoing
Revenues LBID 1% Assessment for Marketing 2006 LBID Fund General Government Rev (31,510.00) (60,000) ongoing Revenues LBID 1% Assessment for Physical Improvements 2006 LBID Fund General Government Rev (31,510.00) (60,000) ongoing Revenues Local Transportation Tax revenues 2002 Local Transportation General Government Rev 104,313.00 ongoing Revenues Property Tax Revenues 1001 General Fund General Government Rev 75,690.00 ongoing Revenues Sales & Use Tax Revenues 1001 General Fund General Government Rev 204,012 ongoing Revenues TOT 11% revenues 1001 General Fund General Government Rev (383,557.00) (900,000) ongoing New initiatives Barricades for City-Events 1001 General Fund Public Works Exp 162,142.00 one-time New initiatives Barricades for City-Events 3001 Capital Projects Public Works Exp 162,142.00 one-time New initiatives Barricades for City-Events 3001 Capital Projects Public Works Rev 162,142.00 one-time New initiatives Bello Bridge De Anza Trail Extension 1001 General Fund Public Works Exp 90,000.00 one-time New initiatives Bello Bridge De Anza Trail Extension 3001 Capital Projects Public Works Rev 90,000.00 one-time New initiatives Bello Bridge De Anza Trail Extension 3001 Capital Projects Public Works Exp 90,000.00 one-time New initiatives Bello Vets Hall gas line replacement 1001 General Fund Public Works Exp 45,000 one-time New initiatives Bello Vets Hall gas line replacement 3001 Capital Projects Public Works Exp 45,000 one-time New initiatives Bello Vets Hall gas line replacement 3001 Capital Projects Public Works Rev 45,000 one-time New initiatives City branded communication 1001 General Fund Management Services Exp 50,000.00 ongoing New initiatives Clam Chronicle upgrades 1001 General Fund City Council Exp 7,000.00 ongoing New initiatives Council Chamber automated camera system 2003 Public Education Government Fund Management Services Exp 100,000 one-time New initiatives New Code Enforcement Officer Vehicle 7201 Motor Vehicle Fund Public Works Exp 75,000.00 one-time New initiatives Police Vigilant LPR 1001 General Fund Police Exp 25,243.75 ongoing New initiatives Police Vigilant LPR 1001 General Fund Police Exp 700.00 one-time Capital Project Bello bridge fence 1001 General Fund Public Works Exp 30,000.00 one-time Capital Project Bello bridge fence 3001 Capital Projects Public Works Rev 30,000.00 one-time Capital Project Bello bridge fence 3001 Capital Projects Public Works Exp 30,000.00 one-time Capital Project Chapman Estate Improvements 1001 General Fund Public Works Exp 85,000.00 one-time Capital Project Chapman Estate Improvements 2007 Chapman Estate Fund Public Works Rev 85,000.00 one-time Capital Project Chapman Estate Improvements 2007 Chapman Estate Fund Public Works Exp 85,000.00 one-time Capital Project FY 2022 Paving Project 1002 Half Cent Sales Tax Fund Public Works Exp 875,000.00 one-time Capital Project FY 2022 Paving Project 3001 Capital Projects Public Works Rev 875,000.00 one-time Capital Project FY 2022 Paving Project 3001 Capital Projects Public Works Exp 875,000.00 one-time Capital Project Mobile Command Vehicle 2004 Grants - Non-Capital Police Exp 26,211.80 one-time Capital Project Mobile Command Vehicle 7201 Motor Vehicle Fund Public Works Rev 26,211.80 one-time Capital Project Mobile Command Vehicle 7201 Motor Vehicle Fund Public Works Exp 26,211.80 one-time Capital Project Parking kiosk replacements 6501 Parking Enterprise Fund Police Exp 51,268.00 one-time Capital Project Police Substation, Parking Office 3001 Capital Projects Public Works Rev 250,000.00 one-time Capital Project Police Substation, Parking Office 3001 Capital Projects Public Works Exp 250,000.00 one-time Capital Project Police Substation, Parking Office 6501 Parking Enterprise Fund Public Works Exp 250,000.00 one-time Capital Project St. Jude’s tunnel fence 1001 General Fund Public Works Exp 25,000.00 one-time Capital Project Storm Drain Project - Project Complete, deappropriate 1002 Half Cent Sales Tax Fund Public Works Exp (56,830.71) one-time Capital Project Storm Drain Project - Project Complete, deappropriate 3001 Capital Projects Public Works Rev (56,830.71) one-time Capital Project Storm Drain Project - Project Complete, deappropriate 3001 Capital Projects Public Works Exp (56,830.71) one-time

12.A-20Council Agenda 8-16-2022
Attachment 1A

Category Report Description Fund Fund Title Department Title Rev/Exp FY 2022 Budget
Adjustment
FY 2023
Budget
Adjustment
One-time/
Ongoing
Operating savings and costs 5 @ 250.00 Steel Toe Boots for 5 Employees 1001 General Fund Public Works Exp 125.00 ongoing Operating savings and costs 7 @ 250.00 Steel Toe Boots for 7 Employees 1001 General Fund Public Works Exp 175.00 ongoing Operating savings and costs Add July 4th expenditures to reflect actuals 1001 General Fund Tourism & Events Exp 8,340.00 ongoing Operating savings and costs Add July 4th revenues to reflect actuals 1001 General Fund Tourism & Events Rev 11,600.00 ongoing Operating savings and costs All City Staff annual employee holiday celebration, increased costs for staff events & employee retention
1001 General Fund General Government Exp 5,000.00 one-time Operating savings and costs Bello Bridge Revegtation - Plant Establishment Construction Management (plants replaced, water plants, reporting to appropriate agencies, complies with irrigation). Ongoing through FY 2027
1001 General Fund Public Works Exp 16,500 ongoing Operating savings and costs Cal Fire Contract Savings 1001 General Fund Fire Exp (100,000.00) one-time Operating savings and costs Chapman Estate Grounds & Building Maintenance 2007 Chapman Estate Fund Community Development Exp 5,000.00 ongoing Operating savings and costs City Hall annual maintenance 1001 General Fund Public Works Exp 15,000.00 ongoing Operating savings and costs CJPIA Gen Liability and Workers Comp - cost adjustment 1001 General Fund General Government Exp (105,947.00) ongoing Operating savings and costs CJPIA Gen Liability and Workers Comp - cost adjustment 6101 Water Enterprise Fund Public Works Exp (7,479.00) ongoing Operating savings and costs CJPIA Gen Liability and Workers Comp - cost adjustment 6201 Wastewater Treatment Fund Public Works Exp (11,218.00) ongoing Operating savings and costs CJPIA Property insurance - cost adjustment 1001 General Fund General Government Exp 7,433.00 ongoing Operating savings and costs CJPIA Property insurance - cost adjustment 6101 Water Enterprise Fund Public Works Exp 525.00 ongoing Operating savings and costs CJPIA Property insurance - cost adjustment 6201 Wastewater Treatment Fund Public Works Exp 787.00 ongoing Operating savings and costs Clam Festival - no clam bake or related revenues 1001 General Fund Tourism & Events Rev (13,000.00) ongoing Operating savings and costs Code Enforcement Officer training, supplies 1001 General Fund Community Development Exp 3,000.00 ongoing Operating savings and costs Community Services Technician - Parks Muni Code Compliance, pilot program continued from FY 2022
1001 General Fund Police Exp 32,800.00 ongoing
Operating savings and costs Community Services Technician - Parks Muni Code Compliance, pilot program continued from FY 2022
1001 General Fund Police Exp 2,400.00 ongoing
Operating savings and costs Community Services Technician - Parks Muni Code Compliance, pilot program continued from FY 2022
1001 General Fund Police Exp 4,800.00 ongoing
Operating savings and costs CREBs Bond trustee 1001 General Fund Debt Service Exp 200.00 200.00 ongoing Operating savings and costs CREBs Bond trustee 6201 Wastewater Treatment Fund Debt Service Exp 1,800.00 1,800.00 ongoing Operating savings and costs Deappropriate Contingency 1001 General Fund General Government Exp (529,066.39) one-time Operating savings and costs De-Chlorination 6201 Wastewater Treatment Fund Public Works Exp 15,000.00 ongoing Operating savings and costs Downtown Sidewalk Cleaning/Pressure Washing Rental Fees 1001 General Fund Public Works Exp 20,550.00 ongoing Operating savings and costs Eggstravagana Event - Purchase of new eggs and other costs for FY23 (to replace recycled eggs after several uses)
1001 General Fund Tourism & Events Exp 2,000.00 one-time Operating savings and costs Electricity cost increases 1001 General Fund Police Exp 1,000.00 1,500.00 ongoing Operating savings and costs Electricity cost increases 6401 Pier Enterprise Fund Public Works Exp 8,500.00 9,000.00 ongoing Operating savings and costs Electricity cost increases 6501 Parking Enterprise Fund Police Exp 1,000.00 1,000.00 ongoing Operating savings and costs Father Daughter Dance increase in vendor and material costs.1001 General Fund Tourism & Events Exp 900.00 ongoing Operating savings and costs Fire EMS System valuation study 1001 General Fund Fire Exp 2,173.00 one-time Operating savings and costs Fire EMS System valuation study, cost savings from CalFire contract
1001 General Fund Fire Exp (2,173.00) one-time
Operating savings and costs Fire lease of 990 Bello Street 1001 General Fund Fire Exp 28,600 ongoing Operating savings and costs FY Safety Supplies - Parks 1001 General Fund Public Works Exp 3,500.00 3,500.00 ongoing Operating savings and costs FY Safety Supplies - Streets 1001 General Fund Public Works Exp 1,000.00 1,500.00 ongoing Operating savings and costs Gas bill increase for So Cal Gas 1001 General Fund Public Works Exp 4,000.00 4,800.00 ongoing Operating savings and costs Gas bill increase for So Cal Gas 6201 Wastewater Treatment Fund Public Works Exp 2,000.00 3,000.00 ongoing Operating savings and costs Gas Line Re-Pipe for Bello Veteran's Hall 1001 General Fund Public Works Exp 45,000.00 one-time Operating savings and costs GASB 87 Compliance software (DebtBook)1001 General Fund Administrative Services Exp 10,000.00 10,000.00 ongoing Operating savings and costs Grover Beach Dispatching IT Support costs 7101 Technology Service Fund Administrative Services Exp 3,000.00 2,500.00 ongoing

12.A-21Council Agenda 8-16-2022
Attachment 1A

Category Report Description Fund Fund Title Department Title Rev/Exp FY 2022 Budget
Adjustment
FY 2023
Budget
Adjustment
One-time/
Ongoing
Operating savings and costs Reclassify Adminitrative Assistant to Executive Assistant to reflect then changing administrative needs of the department have changed over time, requiring the position to have
increasingly higher responsibilities and coordination to properly support the City Council and Management Services
Department
1001 General Fund Management Services Exp 2,811.47 ongoing Operating savings and costs Reclassify Adminitrative Assistant to Executive Assistant to reflect then changing administrative needs of the department have changed over time, requiring the position to have
increasingly higher responsibilities and coordination to properly support the City Council and Management Services
Department
1001 General Fund Management Services Exp 215.08 ongoing Operating savings and costs Reclassify Adminitrative Assistant to Executive Assistant to reflect then changing administrative needs of the department have changed over time, requiring the position to have
increasingly higher responsibilities and coordination to properly support the City Council and Management Services
Department
1001 General Fund Management Services Exp 31.49 ongoing Operating savings and costs Reclassify Adminitrative Assistant to Executive Assistant to reflect then changing administrative needs of the department have changed over time, requiring the position to have
increasingly higher responsibilities and coordination to properly support the City Council and Management Services
Department
1001 General Fund Management Services Exp 1,124.59 ongoing Operating savings and costs Reclassify Adminitrative Assistant to Executive Assistant to reflect then changing administrative needs of the department have changed over time, requiring the position to have
increasingly higher responsibilities and coordination to properly support the City Council and Management Services
Department
1001 General Fund Management Services Exp 86.03 ongoing Operating savings and costs Reclassify Adminitrative Assistant to Executive Assistant to reflect then changing administrative needs of the department have changed over time, requiring the position to have
increasingly higher responsibilities and coordination to properly support the City Council and Management Services
Department
1001 General Fund Management Services Exp 12.60 ongoing Operating savings and costs Reclassify Adminitrative Assistant to Executive Assistant to reflect then changing administrative needs of the department have changed over time, requiring the position to have
increasingly higher responsibilities and coordination to properly support the City Council and Management Services
Department
1001 General Fund Management Services Exp 1,686.88 ongoing Operating savings and costs Reclassify Adminitrative Assistant to Executive Assistant to reflect then changing administrative needs of the department have changed over time, requiring the position to have
increasingly higher responsibilities and coordination to properly support the City Council and Management Services
Department
1001 General Fund Management Services Exp 129.05 ongoing Operating savings and costs Reclassify Adminitrative Assistant to Executive Assistant to reflect then changing administrative needs of the department have changed over time, requiring the position to have
increasingly higher responsibilities and coordination to properly support the City Council and Management Services
Department
1001 General Fund Management Services Exp 18.89 ongoing Operating savings and costs Holiday Harmony increase in costs for Snow and Bounce Houses
1001 General Fund Tourism & Events Exp 1,000.00 ongoing Operating savings and costs Increase Community Risk Reduction Program for an additional day of mastication
1001 General Fund Fire Exp 3,000.00 ongoing
Operating savings and costs Increase in costs to replace radios 1001 General Fund Fire Exp 1,500.00 ongoing Operating savings and costs Increase in general costs for rec programming materials 1001 General Fund Tourism & Events Exp 1,000.00 ongoing Operating savings and costs Increase in printing costs for Activity Guide, increased marketing Costs for activities programming and events
(Peachjar), and Office supplies
1001 General Fund Tourism & Events Exp 2,500.00 ongoing Operating savings and costs Increased costs to EIS Maintenance Contract/PS Net

CAD/RMS
1001 General Fund Police Exp 2,799.00 ongoing
Operating savings and costs Increased fees to SLO Bomb Task Force 1001 General Fund Police Exp - 1,400.00 ongoing

12.A-22Council Agenda 8-16-2022
Attachment 1A

Category Report Description Fund Fund Title Department Title Rev/Exp FY 2022 Budget
Adjustment
FY 2023
Budget
Adjustment
One-time/
Ongoing
Operating savings and costs IT Allocation 1001 General Fund Administrative Services Exp 1,580.00 ongoing Operating savings and costs IT Allocation 1001 General Fund City Council Exp 527.00 ongoing Operating savings and costs IT Allocation 1001 General Fund City Manager Exp 176.00 ongoing Operating savings and costs IT Allocation 1001 General Fund Community Development Exp 1,492.00 ongoing Operating savings and costs IT Allocation 1001 General Fund Community Development Exp 1,931.00 ongoing Operating savings and costs IT Allocation 1001 General Fund Fire Exp 790.00 ongoing Operating savings and costs IT Allocation 1001 General Fund Fire Exp 88.00 ongoing Operating savings and costs IT Allocation 1001 General Fund Management Services Exp 1,316.00 ongoing Operating savings and costs IT Allocation 1001 General Fund Management Services Exp 527.00 ongoing Operating savings and costs IT Allocation 1001 General Fund Police Exp 3,000.00 9,348.00 ongoing Operating savings and costs IT Allocation 1001 General Fund Police Exp 6,848.00 ongoing Operating savings and costs IT Allocation 1001 General Fund Public Works Exp 2,106.00 ongoing Operating savings and costs IT Allocation 1001 General Fund Public Works Exp 527.00 ongoing Operating savings and costs IT Allocation 1001 General Fund Public Works Exp 88.00 ongoing Operating savings and costs IT Allocation 1001 General Fund Public Works Exp 88.00 ongoing Operating savings and costs IT Allocation 1001 General Fund Tourism & Events Exp 1,229.00 ongoing Operating savings and costs IT Allocation 1001 General Fund Tourism & Events Exp 1,404.00 ongoing Operating savings and costs IT Allocation 6101 Water Enterprise Fund Administrative Services Exp 88.00 ongoing Operating savings and costs IT Allocation 6101 Water Enterprise Fund Public Works Exp 878.00 ongoing Operating savings and costs IT Allocation 6201 Wastewater Treatment Fund Administrative Services Exp 88.00 ongoing Operating savings and costs IT Allocation 6201 Wastewater Treatment Fund Public Works Exp 878.00 ongoing Operating savings and costs IT Allocation 6501 Parking Enterprise Fund Police Exp 351.00 ongoing Operating savings and costs IT Allocation 7101 Technology Service Fund General Government Rev 3,000.00 25,500.00 ongoing Operating savings and costs IT Helpdesk Tech full-time position (desk, office space)7101 Technology Service Fund Administrative Services Exp 5,000.00 ongoing Operating savings and costs IT Helpdesk Tech training, computer 7101 Technology Service Fund Administrative Services Exp 3,000.00 ongoing Operating savings and costs Labor Negotiations Software - 2 year cost 1001 General Fund Administrative Services Exp 13,121.00 ongoing Operating savings and costs Litter Removal Services 1001 General Fund Public Works Exp 6,854.60 ongoing Operating savings and costs On call labor law attorney for employee matters 1001 General Fund Management Services Exp 5,000.00 ongoing Operating savings and costs One time clothing purchase for new Code Enforcement Officer 1001 General Fund Community Development Exp 600.00 one-time Operating savings and costs Outdoor performance increase in vendor costs fees (3 concerts @ $600)
1001 General Fund Tourism & Events Exp 1,800.00 ongoing Operating savings and costs Paint the exterior of Bello Veterans Hall 1001 General Fund Public Works Exp (20,000.00) 20,000.00 one-time Operating savings and costs Parking enforcement officer training, supplies 6501 Parking Enterprise Fund Police Exp 3,000.00 ongoing Operating savings and costs Parking iPads (2) Service Contract 6501 Parking Enterprise Fund Police Exp - 870.00 ongoing Operating savings and costs Parking transaction costs 6501 Parking Enterprise Fund Police Exp 24,000.00 ongoing Operating savings and costs PD RIPA Software/Mandatory Reporting 1001 General Fund Police Exp - 4,600.00 ongoing Operating savings and costs Police Officer training, supplies 1001 General Fund Police Exp 3,000.00 ongoing Operating savings and costs Polymer for Wastewater Treatment 6201 Wastewater Treatment Fund Public Works Exp 5,000.00 5,500.00 ongoing Operating savings and costs Pumpkins in the Park ncrease in costs for Pumpkins and Bounce Houses
1001 General Fund Tourism & Events Exp 1,500.00 ongoing Operating savings and costs Recreation Coordinator training, supplies 1001 General Fund Tourism & Events Exp 3,000.00 ongoing Operating savings and costs Recreation Teen Programs increase in vendor costs for Screen Rental
1001 General Fund Tourism & Events Exp 1,000.00 ongoing Operating savings and costs Replacement of expired Active Shooter medical supplies 1001 General Fund Fire Exp 2,900.00 ongoing Operating savings and costs Replacement of mattresses and old furniture at Station 63 1001 General Fund Fire Exp 5,000.00 ongoing Operating savings and costs Safety equipment for New Code Enforcement Officer 1001 General Fund Community Development Exp 300.00 one-time Operating savings and costs Shell Beach Litter Removal Services 1001 General Fund Public Works Exp 9,300.00 ongoing Operating savings and costs Storage container for Volleyball courts, permitted 1001 General Fund Public Works Exp (600.00) one-time Operating savings and costs Storage container for Volleyball courts, permitted 1001 General Fund Tourism & Events Exp 6,600.00 one-time Operating savings and costs Storage container for Volleyball courts, permitted 1001 General Fund Tourism & Events Rev 4,000.00 one-time Operating savings and costs Storage container for Volleyball courts, permitted 1001 General Fund Tourism & Events Exp (2,000.00) one-time Operating savings and costs Technical adjustment to remove unbalanced transfer 6101 Water Enterprise Fund Administrative Services Exp 204.00 one-time Operating savings and costs Traffic Signal Maintenance of City Owned Signals 1001 General Fund Public Works Exp 2,700.00 2,700.00 ongoing Operating savings and costs Unused Next Level funding (Deappropriate)1001 General Fund General Government Exp (270,700.02) one-time Operating savings and costs Utility Billing transaction costs 6101 Water Enterprise Fund Administrative Services Exp 22,500.00 24,000.00 ongoing Operating savings and costs Utility Billing transaction costs 6201 Wastewater Treatment Fund Administrative Services Exp 22,500.00 24,000.00 ongoing Operating savings and costs Water/Wastewater Central Coast Blue Quick Update from 20% to 39%
6101 Water Enterprise Fund Administrative Services Exp 2,797.00 one-time Operating savings and costs Water/Wastewater Central Coast Blue Quick Update from 20% to 39%
6201 Wastewater Treatment Fund Administrative Services Exp 2,797.00 one-time

12.A-23Council Agenda 8-16-2022
Attachment 1A

Category Report Description Fund Fund Title Department Title Rev/Exp FY 2022 Budget
Adjustment
FY 2023
Budget
Adjustment
One-time/
Ongoing
Professional Services Local Coastal Plan Update - Study Sessions 1001 General Fund Community Development Exp 126,000.00 one-time Professional Services Remaining restart of the IT Strategic Plan 1001 General Fund Administrative Services Exp 9,751.00 one-time Professional Services Remaining restart of the IT Strategic Plan 7101 Technology Service Fund Administrative Services Rev 9,751.00 one-time Professional Services Remaining restart of the IT Strategic Plan 7101 Technology Service Fund Administrative Services Exp 9,751.00 one-time Employee Development 911 Dispatcher Training through State's Annual Training Allotment
1001 General Fund Police Exp 10,000.00 ongoing
Employee Development Finance City-wide cash handling training (Public Treasury Institute)
1001 General Fund Administrative Services Exp 2,600.00 ongoing Employee Development Finance City-wide fraud training 1001 General Fund Administrative Services Exp 3,000.00 ongoing Employee Development Increase to cover Federal ELDT requirement for commercial licenses
6101 Water Enterprise Fund Public Works Exp 14,000.00 ongoing Employee Development Increase to cover Federal ELDT requirement for commercial licenses
6201 Wastewater Treatment Fund Public Works Exp 17,500.00 ongoing Employee Development Intensive mulit-day REC Staff Training on Active Net software 1001 General Fund Tourism & Events Exp 3,200.00 one-time Employee Development PD Cal Chiefs conference, IACP conference - for Commanders
1001 General Fund Police Exp 5,000.00 ongoing
Employee Development Quarterly Phishing Tests/Training 7101 Technology Service Fund Administrative Services Exp 15,000 ongoing Employee Development Reimbursement for Training from Cal OES 911 Emergency Communications Branch
1001 General Fund Police Rev 10,000.00 ongoing
Employee Development Training / Professional Development for Recreation staff 1001 General Fund Tourism & Events Exp 2,000.00 ongoing Carry forward budget Carryforward City Hall electric vehicle due to shortage of vehicles
7201 Motor Vehicle Fund Public Works Exp (41,800.00) 41,800.00 one-time Carry forward budget Carryforward Fire Ford F250 due to truck on back order 7201 Motor Vehicle Fund Public Works Exp (64,000.00) 64,000.00 one-time Carry forward budget Carryforward Parking electric vehicle due to shortage of vehicles
7201 Motor Vehicle Fund Public Works Exp (41,800.00) 41,800.00 one-time Align budget to actuals Align budget to actuals 1001 General Fund City Council Exp 3,892.00 one-time Align budget to actuals Align budget to actuals 1001 General Fund City Manager Exp 1,600.00 one-time Align budget to actuals Align budget to actuals 1001 General Fund Management Services Exp 2,450.00 one-time Align budget to actuals Align budget to actuals 1001 General Fund Tourism & Events Exp 5,000.00 one-time Align budget to actuals Align budget to actuals 1001 General Fund Tourism & Events Exp 5,500.00 5,500.00 ongoing Align budget to actuals Align budget to actuals - ATT phone cost increases 1001 General Fund Fire Exp 9,300.00 23,000.00 ongoing Align budget to actuals Align budget to actuals - bond trustee 1001 General Fund Fire Exp 568.00 one-time Align budget to actuals Align budget to actuals - bond trustee 6201 Wastewater Treatment Fund Debt Service Exp 1,630.00 1,630.00 ongoing Align budget to actuals Align budget to actuals - bond trustee 6201 Wastewater Treatment Fund Debt Service Exp 1,800.00 1,800.00 ongoing Align budget to actuals Align Budget to Actuals - COVID-19 Costs 1001 General Fund General Government Exp 77,888.00 one-time Align budget to actuals Align Budget to Actuals - Engineering Reimbursements 1001 General Fund Public Works Rev (50,000.00) one-time Align budget to actuals Align budget to actuals - fuel, oil, and gas 7201 Motor Vehicle Fund Public Works Exp 45,000.00 50,000.00 ongoing Align budget to actuals Align budget to actuals - lifeguards 1001 General Fund Fire Exp 2,922.00 3,000.00 ongoing Align budget to actuals Align budget to actuals - new CWSRF Five Cities Lift Station debt service
6201 Wastewater Treatment Fund Debt Service Exp 20,827.00 22,000.00 ongoing Align budget to actuals Align budget to actuals - new CWSRF Five Cities Lift Station debt service
6201 Wastewater Treatment Fund Debt Service Exp 37,300.00 40,000.00 ongoing Align budget to actuals Align budget to actuals - overtime 7201 Motor Vehicle Fund Public Works Exp 2,300.00 ongoing Align budget to actuals Align budget to actuals - Parking citation costs 6501 Parking Enterprise Fund Police Exp 30,521.00 32,000.00 ongoing Align budget to actuals Align budget to actuals - Parking transaction costs 6501 Parking Enterprise Fund Police Exp 47,000.00 50,000.00 ongoing Align budget to actuals Align budget to actuals - Police recruitments 1001 General Fund Management Services Exp 12,000.00 one-time Align budget to actuals Align budget to actuals - postage costs 1001 General Fund General Government Exp 3,530.00 5,000.00 ongoing Align budget to actuals Align budget to actuals - subscriptions 1001 General Fund City Manager Exp 800.00 800.00 ongoing Align budget to actuals ISA AmpSurf Internet at Pier Restroom 2006 LBID Fund Tourism & Events Exp (6,000.00) one-time Align budget to actuals ISA AmpSurf Internet at Pier Restroom 2006 LBID Fund Tourism & Events Exp 6,000.00 one-time Align budget to actuals Legal Costs Realign Budget to Actuals Civil Litigation 1001 General Fund Legal Exp (41,400.00) ongoing Align budget to actuals Legal Costs Realign Budget to Actuals Community Dev 1001 General Fund Legal Exp 23,000.00 23,000.00 ongoing Align budget to actuals Legal Costs Realign Budget to Actuals Council & Admin 1001 General Fund Legal Exp 18,000.00 18,000.00 ongoing Align budget to actuals Legal Costs Realign Budget to Actuals Finance 1001 General Fund Legal Exp (6,400.00) ongoing Align budget to actuals Legal Costs Realign Budget to Actuals Lifeguards 1001 General Fund Legal Exp (4,380.00) ongoing Align budget to actuals Legal Costs Realign Budget to Actuals Police 1001 General Fund Legal Exp (7,600.00) ongoing Align budget to actuals Legal Costs Realign Budget to Actuals Public Works 1001 General Fund Legal Exp 2,400.00 2,400.00 ongoing Align budget to actuals NPDES Permit Testing 6201 Wastewater Treatment Fund Public Works Exp 26,000.00 one-time Align budget to actuals Recreation instructors 1001 General Fund Tourism & Events Exp 58,120.00 50,000.00 ongoing Align budget to actuals Recreation Temporary employees 1001 General Fund Tourism & Events Exp 12,000.00 12,000.00 ongoing Align budget to actuals Recreation Volleyball instructors 1001 General Fund Tourism & Events Exp 3,032.00 3,500.00 ongoing Align budget to actuals TJA align budget to actuals 2006 LBID Fund Tourism & Events Exp 4,544.00 one-time Align budget to actuals TJA align budget to actuals 2006 LBID Fund Tourism & Events Exp (4,544.00) one-time

12.A-24Council Agenda 8-16-2022
Attachment 1A

Pismo Beach City CouncilAugust 16, 2022

Pismo Beach City Council
August 16, 2022