Pismo Beach City Council
August 15, 2023

PISMO BEACH CITY COUNCIL STAFF REPORT
Agenda Item #12.A

SUBJECT/TITLE:

BUDGET ADJUSTMENTS FOR FISCAL YEARS 2023 THROUGH 2025

RECOMMENDATION:

Adopt a Resolution approving and appropriating budget adjustments for Fiscal Years 2023 through 2025.

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. 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-year budget adjustments for Fiscal Years (FY) 2023, 2024, and 2025, via adoption of a Resolution provided as Attachment 1.

The FY 2023 through FY 2025 proposed mid-year budget adjustments reflect: revenue adjustments, project adjustments, additional costs, carryforward vehicle budgets, aligning budget to actual expenditures, and technical corrections. The net fiscal impact of approving all these changes across all funds is a net additional cost of $471,472 in FY 2023 and $566,233 in FY 2024 and net additional revenues of $137,350 in FY 2025.

Table 1 below 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 2023 Proposed
Budget Adjustment
Fiscal Impact
FY 2024 Proposed
Budget Adjustment
Fiscal Impact
FY 2025 Proposed
Budget Adjustment
Fiscal Impact
Revenue (1,376,060)$ -$ -$ Project Adjustments 455,860 75,000 - Additional costs (309,946) 106,890 137,350 Carryforward Vehicles 738,123 (738,123) - Align budget to actuals 20,480 - - Technical Corrections 72 - - Total Fiscal Impact (471,472)$ (556,233)$ 137,350$ Council Agenda 8-15-2023 12.A-1

Revenue Adjustments
The following proposed one-time budget adjustments reflect aligning the revenue budgets to actual revenues received in FY 2023 for property tax, transient occupancy tax (TOT), and Lodging Business Improvement District (LBID) assessment revenues. The net fiscal impact for these revenue adjustments is a net reduction of revenues compared to budget by $1,376,060 in FY 2023. Table 2 below illustrates the net fiscal impact of the proposed budget adjustments by fund, followed by a brief description of the major changes.

Table 2: Proposed Budget Adjustments for Revenue Adjustments

 Reflect projected actual Property Tax revenues: Based on projected actual property tax secured revenues received in FY 2023, staff recommends that the Council increase the General Fund property tax budget by $427,859 in FY 2023.  Reflect projected actual TOT revenues: Based on projected actual TOT revenues of $15,456,911 received in FY 2023, staff recommends that the Council decrease the TOT budget by $1,520,551 in FY 2023. The most recent FY 2023 third quarter financial status update already included a similar projected decrease in TOT revenues. The next two-year budget also included growth based on this projected TOT revenues.
 LBID Assessment Revenues: LBID Fund assessment revenues represent 1% of gross room rental revenues, following the same trend as TOT revenues. As such, staff recommends that the Council de-appropriate $141,684 in FY 2023 based on actual revenues received.
 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 de-appropriate $141,684 in FY 2023 based on actual revenues received.

Project Adjustments
The following proposed budget adjustments reflect various one-time project adjustments to existing projects to reflect cost savings from completing projects, cancelling/deferring projects, and shifting project funding. Table 3 below illustrates the net fiscal impact of the proposed changes by fund, followed by a brief description of each adjustment.

Fund Title Description
FY 2023 Proposed
Budget Adjustment
General Fund Reflect Property Tax revenue actuals for FY 2023 427,859$ General Fund Reflect TOT actuals for FY 2023 (1,520,551) LBID Fund Reflect LBID Assessment revenues for improvements actuals for FY 2023
(141,684)
LBID Fund Reflect LBID Assessment revenues for marketing actuals for FY 2023
(141,684)
Subtotal Revenues (1,376,060)$
Net Fiscal Impact (Revenues - Expenditures)(1,376,060)$ Council Agenda 8-15-2023 12.A-2

Table 3: Proposed Budget Adjustments for Projects

 De-appropriate budget for completed projects: Staff recommends that the Council de- appropriate the remaining budgets from the following completed projects: $124,774 from the North Shell Beach Storm Drain project, $6,321 from the Bello Vets Hall gas line project, $1,611 from the Barricades for City Events project.  Cancel/Defer projects: Staff recommends that the Council de-appropriate the remaining budgets from the following cancelled/deferred projects: $203,154 from the Description Fund
FY 2023 Proposed
Budget Adjustment
FY 2024 Proposed
Budget Adjustment
Revenues
North Shell Beach Storm Drain - deappropriate
project savings
Capital Projects (124,774)$ -$
De-appropriate cancelled tennis relocation project Capital Projects (203,154) - De-appropriate Spyglass dog park budget Capital Projects (75,000) (75,000) Add Local Transportation Funds to support FY22
Paving project, reduce General Fund support
Capital Projects - -
Bello Vets Hall Gas Line - project complete Capital Projects (6,321) - Barricades for City Events - project complete Capital Projects (1,611) - Subtotal Revenues (410,860)$ (75,000)$
Expenditures
North Shell Beach Storm Drain - deappropriate
project savings
General Fund (124,774)$ -$
North Shell Beach Storm Drain - deappropriate
project savings
Capital Projects (124,774) -
Remove Police and Fire roof repair project General Fund (45,000) - De-appropriate cancelled tennis relocation project Half Cent Sales Tax Fund (203,154) - De-appropriate cancelled tennis relocation project Capital Projects (203,154) - De-appropriate Spyglass dog park budget General Fund (75,000) (75,000) De-appropriate Spyglass dog park budget Capital Projects (75,000) (75,000) Add Local Transportation Funds to support FY22
Paving project, reduce General Fund support
General Fund (300,000) -
Add Local Transportation Funds to support FY22
Paving project, reduce General Fund support
Local Transportation 300,000 -
Bello Vets Hall Gas Line - project complete General Fund (6,321) - Bello Vets Hall Gas Line - project complete Capital Projects (6,321) - Barricades for City Events - project complete General Fund (1,611) - Barricades for City Events - project complete Capital Projects (1,611) - Subtotal Expenditures (866,719)$ (150,000)$ Net Fiscal Impact (Revenues - Expenditures)455,860$ 75,000$ Council Agenda 8-15-2023 12.A-3

tennis court relocation project, $150,000 from the Spyglass dog park project ($75,000 in FY 2023 and $75,000 in FY 2024), and $45,000 from the police and fire roof repair project.
 Shifting funding from General Fund to Local Transportation Funds for FY 2022 Paving Project: Based on additional Local Transportation Fund revenues received, staff recommends shifting $300,000 from the General Fund supported portion of the FY 2022 Paving project to the Local Transportation Fund, including appropriating any related transfers between funds.

Additional Costs
The subsequent proposed budget adjustments reflect additional actual and projected costs in FY 2023 through FY 2025. Table 4 below illustrates the net fiscal impact of the proposed changes by fund, followed by a brief description of the major components of this category.

Table 4: Proposed Budget Adjustments for Additional Costs

Description Fund
One-time/
Ongoing
FY 2023 Proposed
Budget
Adjustment
FY 2024 Proposed
Budget
Adjustment
FY 2025 Proposed
Budget
Adjustment
Revenues
IT allocation Technology Service Fund Ongoing -$ 9,900$ 11,150$ LCP/GP Coastal Commisison grant award General Fund One-time - 250,000 250,000 Motor Vehicle Allocation Motor Vehicle Fund Ongoing - 2,374 70 Subtotal Revenues -$ 262,274$ 261,220$ Expenditures
Additional user IT license subscription costs Technology Service Fund Ongoing -$ 3,000$ 3,000$ Additional user IT software subscription costs Technology Service Fund Ongoing - 3,000 3,000 Building docusign account General Fund One-time - 3,400 - Central Coast Blue JPA operating costs Water Enterprise Fund Ongoing 10,113 - - Central Coast Blue JPA operating costs Wastewater Treatment Fund Ongoing 20,533 - - Chemical for Wastewater Treatment Plant Wastewater Treatment Fund Ongoing - 11,500 15,500 City Manager recruitment, relocation expense,
interview expenses
General Fund One-time 29,300 15,000 - Civic Plus internet Technology Service Fund Ongoing - 2,900 3,650 Cubicle walls and sound reducing panels General Fund One-time - 5,000 - Gas Boy Ekos card reader Motor Vehicle Fund One-time - 2,310 - Granicus video streaming and minutes for City
Clerk and Planning Division
Technology Service Fund Ongoing - 1,000 1,500 HASLO Grant Agreement Housing In Lieu Fee One-time 250,000 - - IT allocation General Fund Ongoing - 8,935 10,105 IT allocation Water Enterprise Fund Ongoing - 418 453 IT allocation Wastewater Treatment Fund Ongoing - 354 383 IT allocation Parking Enterprise Fund Ongoing - 129 139 IT allocation Motor Vehicle Fund Ongoing - 64 70 Janitorial Services agreement General Fund Ongoing - 60,000 60,000 Legal Settlement Wastewater Treatment Fund One-time - 10,000 - Motor Vehicle Allocation General Fund Ongoing - 2,374 70 Wastewater NPDES Permit Testing cost
increase
Wastewater Treatment Fund Ongoing - 26,000 26,000 Subtotal Expenditures 309,946$ 155,384$ 123,870$ Net Fiscal Impact (Revenues - Expenditures)(309,946)$ 106,890$ 137,350$ Council Agenda 8-15-2023 12.A-4

 FY 2023 proposed budget adjustments for additional costs reflect a fiscal impact across all funds of $309,946 of net additional costs, including:
o appropriating $250,000 in the Housing In Lieu Fee Fund for the HASLO Grant agreement for the affordable senior housing project at 2655 Shell Beach Road of $250,000 that was approved as part of Resolution R-2021-023, but not appropriated;
o City Manager recruitment agreement of $29,300; and
o Central Coast Blue Joint Powers Agreement operating costs of $30,646, allocated across the Water and Wastewater Enterprise Funds.

 FY 2024 and FY 2025 proposed budget adjustments for additional costs reflect a fiscal impact across all funds of $106,890 in FY 2024 and $137,350 in FY 2025 of net additional revenues, including:
o $250,000 additional revenues in FY 2024 and FY 2025 in the General Fund to reflect an anticipated Coastal Commission grant award for the Local Coastal Plan and General Plan update project;
o $60,000 ongoing additional expenditures based on the most recent janitorial services agreement in FY 2024 and FY 2025 in the General Fund; o $26,000 ongoing additional expenditures for Wastewater National Pollutant Discharge Elimination System (NPDES) permit testing cost increases in FY 2024 and FY 2025;
o $11,500 in FY 2024 and $15,500 in FY 2025 of additional ongoing expenditures for wastewater treatment plant chemicals in the Wastewater Enterprise Fund; and o Other costs increases are reflected on the table above, including allocation of costs for the Technology Services Fund and Motor Vehicle Fund.

Carryforward Vehicle Budgets
The subsequent proposed budget adjustments reflect a one-time carrying forward of vehicle budgets in the amount of $738,123 in the Motor Vehicle Replacement Fund from FY 2023 to FY 2024. The majority of these vehicles have not been purchased due to availability of the vehicles due to supply chain issues impacting the electric and new vehicle market. Table 5 below illustrates the net fiscal impact of the proposed changes.

Table 5: Proposed Budget Adjustments for Carryforward Vehicle Budgets

Description Fund
FY 2023 Proposed
Budget Adjustment
FY 2024 Proposed
Budget Adjustment
Expenditures
FDE264 Fire & Ambulance replacement Motor Vehicle Fund (72,354)$ 72,354$ FDU63 Fire & Ambulance replacement Motor Vehicle Fund (8,193) 8,193 New Code Enforcement SUV Motor Vehicle Fund (75,000) 75,000 New Electric Vehicle - City Hall Admin Motor Vehicle Fund (41,800) 41,800 New Electric Vehicle - City Hall Building Motor Vehicle Fund (41,800) 41,800 New Electric Vehicle - Parking Motor Vehicle Fund (41,800) 41,800 New Fire and LN Curtis Extrication System Motor Vehicle Fund (47,176) 47,176 New Trash Utility Truck Motor Vehicle Fund (40,000) 40,000 PWLP2014 LOAD & PACK replacement Motor Vehicle Fund (290,000) 290,000 WT091 Light Truck replacement Motor Vehicle Fund (80,000) 80,000 Subtotal Expenditures (738,123)$ 738,123$ Net Fiscal Impact (Revenues - Expenditures)738,123$ (738,123)$ Council Agenda 8-15-2023 12.A-5

Align Budget to Actuals
The following proposed budget adjustments reflect several one-time adjustments in FY 2023 to better align the budget to actual revenues received and expenditures. These adjustments reflect total net expenditure savings across all funds of $20,480 in FY 2023.

The largest components of the category include:
o De-appropriating $961,100 in planned Public Safety Facility (PSF) debt service costs. This assumption of cost savings was already included in the FY 2023 third quarter financial status update report.
o Reducing the projected Five Cities Lift Station State Revolving Fund loan proceeds based on the actual expenditures of the project.

The remaining alignment of budget to actual expenditures reflect various budget adjustments across various accounts. Table 6 below illustrates the net fiscal impact of the proposed changes by fund.

Table 6: Proposed Budget Adjustments to Align Budget to Actuals

Technical Corrections
The following proposed budget adjustments include one-time technical corrections in FY 2023 to balance an unbalance IT project and to correct the accounts for various budgets for a net cost savings of $72 across all funds. Table 7 below illustrates the net fiscal impact of the proposed changes by fund.

Description Fund
FY 2023 Proposed
Budget Adjustment
Revenues
Reflects actual bond proceeds for Five Cities
Lift Station project
Wastewater Capital
Projects
(541,668)$
Remove PSF planned debt service payment Public Financing Agency (961,100) Subtotal Revenues (1,502,768)$
Expenditures
Align budget to actuals General Fund 326,388$
Align budget to actuals Public Financing Agency 30,609
Align budget to actuals Wastewater Treatment
Fund
5,777
Align budget to actuals Parking Enterprise Fund 36,178 Remove PSF planned debt service payment General Fund (961,100) Remove PSF planned debt service payment Public Financing Agency (961,100) Subtotal Expenditures (1,523,248)$
Net Fiscal Impact (Revenues - Expenditures)20,480$
Council Agenda 8-15-2023 12.A-6

Table 7: Proposed Budget Adjustments for Technical Corrections

Conclusion and Recommendation
Staff recommends that the City Council adopt a Resolution (Attachment 1) approving and appropriating budget adjustments for FY 2023 through FY 2025.

FISCAL IMPACT:

The net fiscal impact of approving the attached Resolution (Attachments 1) across all funds is net additional costs of $471,472 in FY 2023 and $556,233 in FY 2024 and net additional revenues of $137,350 in FY 2025. All funds have sufficient fund balances to support the one-time costs and net operating surpluses sufficient to support the ongoing costs. Table 8 below illustrates the proposed revenue and expenditure budget adjustments by fund and fiscal year.

Table 8: Proposed Mid-Cycle Budget Adjustments

Description Fund
FY 2023 Proposed
Budget Adjustment
Revenues
Correct Account Technology Service Fund -$
Correct to balance IT project Technology Service Fund (15,157) Subtotal Revenues (15,157)$
Expenditures
Correct Account Water Expansion Fund -$
Correct to balance IT project General Fund (15,157)
Correct to balance IT project Water Enterprise Fund (72) Subtotal Expenditures (15,229)$
Net Fiscal Impact (Revenues - Expenditures)72$
Fund Type
FY 2023 Proposed
Budget Adjustment
FY 2024 Proposed
Budget Adjustment
FY 2025 Proposed
Budget Adjustment
General Fund Rev (1,092,692)$ 250,000$ 250,000$ General Fund Exp (1,173,275) 19,709 70,175 Subtotal General Fund Net 80,583 230,291 179,825 Half Cent Sales Tax Fund Exp (203,154)
Subtotal Half Cent Sales Tax Fund Net 203,154 - - Local Transportation Exp 300,000
Subtotal Local Transportation Fund Net (300,000) - - Housing In Lieu Fee Exp 250,000
Subtotal Housing In Lieu Fee Fund Net (250,000) - - LBID Fund Rev (283,368)
LBID Fund Exp - -
Subtotal LBID Fund Net (283,368) - - Capital Projects Rev (410,860) (75,000) Capital Projects Exp (410,860) (75,000) Subtotal Capital Projects Net - - - Council Agenda 8-15-2023 12.A-7

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 2023 through FY 2025
Meeting Date: August 15, 2023 Submitted by
Nadia Feeser, Administrative Services Director
Interim City Manager Approval:

Fund Type
FY 2023 Proposed
Budget Adjustment
FY 2024 Proposed
Budget Adjustment
FY 2025 Proposed
Budget Adjustment
Public Financing Agency Rev (961,100)
Public Financing Agency Exp (930,491)
Subtotal Public Financing Agency Net (30,609) - -
Water Enterprise Fund Exp 10,041 418 453
Subtotal Water Enterprise Fund Net (10,041) (418)(453) Water Expansion Fund Exp -
Subtotal Water Expansion Fund Net - - -
Wastewater Treatment Fund Exp 26,310 47,854 41,883
Subtotal Wastewater Treatment Fund Net (26,310) (47,854) (41,883) Wastewater Capital Projects Rev (541,668)
Subtotal Wastewater Capital Projects Net (541,668) - - Parking Enterprise Fund Exp 36,178 129 139
Subtotal Parking Enterprise Fund Net (36,178) (129)(139) Technology Service Fund Rev (15,157) 9,900 11,150
Technology Service Fund Exp 9,900 11,150
Subtotal Technology Service Fund Net (15,157) - -
Motor Vehicle Fund Rev 2,374 70
Motor Vehicle Fund Exp (738,123) 740,497 70
Subtotal Motor Vehicle Fund Net 738,123 (738,123) -
Total All Funds (471,472)$ (556,233)$ 137,350$
Council Agenda 8-15-2023 12.A-8

PAGE 1 OF 2
R-2023-___
RESOLUTION NO. R-2023-XXX

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

CALIFORNIA APPROVING AND APPROPRIATING BUDGET ADJUSTMENTS FOR FISCAL YEARS 2023 THROUGH 2025
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-year budget adjustments to reflect updated projections and estimates to the FY 2023 through FY 2025 budgets; and WHEREAS, the FY 2023, FY 2024, and FY 2025 proposed budget adjustments reflect revenue adjustments, project adjustments, additional costs, carryforward vehicles, aligning budget to actual expenditures, and technical corrections; and WHEREAS, the net fiscal impact of the mid-year budget adjustments across all funds is net additional costs of $471,472 in FY 2023 and $556,233 in FY 2024 and net additional revenues of $137,350 in FY 2025.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Pismo Beach hereby appropriates changes in revenues and expenditures for FY 2023 through FY 2025 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 net additional costs of $471,472 in FY 2023 and $556,233 in FY 2024 and net additional revenues of $137,350 in FY 2025 across all funds, to reflect the Council-approved budget adjustments.

Fund Type
FY 2023 Proposed
Budget Adjustment
FY 2024 Proposed
Budget Adjustment
FY 2025 Proposed
Budget Adjustment
General Fund Rev (1,092,692)$ 250,000$ 250,000$ General Fund Exp (1,173,275) 19,709 70,175
Subtotal General Fund Net 80,583 230,291 179,825
Half Cent Sales Tax Fund Exp (203,154)
Subtotal Half Cent Sales Tax Fund Net 203,154 - -
Local Transportation Exp 300,000
Subtotal Local Transportation Fund Net (300,000) - -
Housing In Lieu Fee Exp 250,000
Subtotal Housing In Lieu Fee Fund Net (250,000) - -
LBID Fund Rev (283,368)
LBID Fund Exp - -
Subtotal LBID Fund Net (283,368) - -
Attachment 1
Council Agenda 8-15-2023 12.A-9

PAGE 2 OF 2
R-2023-___

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 2023 through FY 2025.

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 15th day of August 2023, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

RECUSED:

Approved: Attest:

________________________ ________________________
Ed Waage, Mayor Erica Inderlied, City Clerk
Fund Type
FY 2023 Proposed
Budget Adjustment
FY 2024 Proposed
Budget Adjustment
FY 2025 Proposed
Budget Adjustment
Capital Projects Rev (410,860) (75,000) Capital Projects Exp (410,860) (75,000) Subtotal Capital Projects Net - - - Public Financing Agency Rev (961,100)
Public Financing Agency Exp (930,491)
Subtotal Public Financing Agency Net (30,609) - - Water Enterprise Fund Exp 10,041 418 453 Subtotal Water Enterprise Fund Net (10,041) (418) (453) Water Expansion Fund Exp -
Subtotal Water Expansion Fund Net - - - Wastewater Treatment Fund Exp 26,310 47,854 41,883 Subtotal Wastewater Treatment Fund Net (26,310) (47,854) (41,883) Wastewater Capital Projects Rev (541,668)
Subtotal Wastewater Capital Projects Net (541,668) - - Parking Enterprise Fund Exp 36,178 129 139 Subtotal Parking Enterprise Fund Net (36,178) (129) (139) Technology Service Fund Rev (15,157) 9,900 11,150 Technology Service Fund Exp 9,900 11,150 Subtotal Technology Service Fund Net (15,157) - - Motor Vehicle Fund Rev 2,374 70
Motor Vehicle Fund Exp (738,123) 740,497 70 Subtotal Motor Vehicle Fund Net 738,123 (738,123) - Total All Funds (471,472)$ (556,233)$ 137,350$ Attachment 1
Council Agenda 8-15-2023 12.A-10

Mid-Year Budget Adjustments August 15, 2023
Category Description Fund Fund Title Dept Title Account Account Description
Project
Title
One-time/
Ongoing
FY 2023
Budget
Adjustment
FY 2024
Budget
Adjustment
FY 2025
Budget
Adjustment
Revenue Reflect LBID
Assessment
revenues for
improvements
actuals for FY 2023
2006 Lodging
Business
Improvement
General
Government
41604 LBID
Assessment-
Improvements
No
Project
One-time
(141,684.00)

Revenue Reflect LBID
Assessment
revenues for
marketing actuals
for FY 2023
2006 Lodging
Business
Improvement
General
Government
41601 LBID
Assessment
Revenue
No
Project
One-time
(141,684.00)

Revenue Reflect Property
Tax revenue
actuals for FY 2023
1001 General Fund General
Government
41101 Prop Taxes-
Curr Secured
No
Project
One-time 427,859.00
Revenue Reflect TOT
actuals for FY 2023
1001 General Fund General
Government
41301 Trans
Occupancy
Tax
No
Project
One-time (1,520,551.00)
Project
Adjustments
Add Local
Transportation
Funds to support
FY22 Paving
project, reduce
General Fund
support
1001 General Fund Public Works 59301 Transfer Out
Cap Project
FY 2022
Paving
Project
One-time
(300,000.00)

Project
Adjustments
Add Local
Transportation
Funds to support
FY22 Paving
project, reduce
General Fund
support
2002 Local
Transportation
Public Works 59301 Transfer Out
Cap Project
FY 2022
Paving
Project
One-time 300,000.00
Project
Adjustments
Add Local
Transportation
Funds to support
FY22 Paving
project, reduce
General Fund
support
3001 Capital Projects Public Works 49101 Transfer In
General Fund
FY 2022
Paving
Project
One-time
(300,000.00)

Attachment 1.A
Council Agenda 8-15-2023 12.A-11

Category Description Fund Fund Title Dept Title Account Account Description
Project
Title
One-time/
Ongoing
FY 2023
Budget
Adjustment
FY 2024
Budget
Adjustment
FY 2025
Budget
Adjustment
Project
Adjustments
Add Local
Transportation
Funds to support
FY22 Paving
project, reduce
General Fund
support
3001 Capital Projects Public Works 49202 Transfer In
Local Trans
FY 2022
Paving
Project
One-time 300,000.00
Project
Adjustments
Barricades for City
Events - project
complete
1001 General Fund Public Works 59301 Transfer Out
Cap Project
Barricad
es for
City-
Events
One-time
(1,610.51)

Project
Adjustments
Barricades for City
Events - project
complete
3001 Capital Projects Public Works 49101 Transfer In
General Fund
Barricad
es for
City-
Events
One-time
(1,610.51)

Project
Adjustments
Barricades for City
Events - project
complete
3001 Capital Projects Public Works 56001 Cap Outlay-
Mach & Equip
Barricad
es for
City-
Events
One-time
(1,610.51)

Project
Adjustments
Bello Vets Hall Gas
Line - project
complete
1001 General Fund Public Works 59301 Transfer Out
Cap Project
Bello
Vets Hall
Gas Line
One-time
(6,321.35)

Project
Adjustments
Bello Vets Hall Gas
Line - project
complete
3001 Capital Projects Public Works 49101 Transfer In
General Fund
Bello
Vets Hall
Gas Line
One-time
(6,321.35)

Project
Adjustments
Bello Vets Hall Gas
Line - project
complete
3001 Capital Projects Public Works 56004 Capital
Outlay-
Building
Bello
Vets Hall
Gas Line
One-time
(6,321.35)

Project
Adjustments
De-appropriate
cancelled tennis
relocation project
1002 Half Cent Sales
Tax Fund
Public Works 59301 Transfer Out
Cap Project
Tennis
Bball
Court
relocatio
n
One-time
(203,153.82)

Project
Adjustments
De-appropriate
cancelled tennis
relocation project
3001 Capital Projects Public Works 49102 Transfer In
Half-Cent
Tennis
Bball
Court
relocatio
n
One-time
(203,153.82)

Project
Adjustments
De-appropriate
cancelled tennis
relocation project
3001 Capital Projects Public Works 56011 Infrastructure Tennis Bball
Court
relocatio
n
One-time
(203,153.82)

Attachment 1.A
Council Agenda 8-15-2023 12.A-12

Category Description Fund Fund Title Dept Title Account Account Description
Project
Title
One-time/
Ongoing
FY 2023
Budget
Adjustment
FY 2024
Budget
Adjustment
FY 2025
Budget
Adjustment
Project
Adjustments
De-appropriate
Spyglass dog park
budget
1001 General Fund Public Works 59301 Transfer Out
Cap Project
Spyglass
Dog Park
One-time
(75,000.00)

(75,000.00)

Project
Adjustments
De-appropriate
Spyglass dog park
budget
3001 Capital Projects Public Works 49101 Transfer In
General Fund
Spyglass
Dog Park
One-time
(75,000.00)

(75,000.00)

Project
Adjustments
De-appropriate
Spyglass dog park
budget
3001 Capital Projects Public Works 56007 Capital Outlay -
Improvements
Spyglass
Dog Park
One-time
(75,000.00)

(75,000.00)

Project
Adjustments
North Shell Beach
Storm Drain – de-
appropriate project
savings
1001 General Fund Public Works 59301 Transfer Out
Cap Project
FY17
Rainstor
m
One-time
(124,774.00)

Project
Adjustments
North Shell Beach
Storm Drain – de-
appropriate project
savings
3001 Capital Projects Public Works 49101 Transfer In
General Fund
FY17
Rainstor
m
One-time
(124,774.00)

Project
Adjustments
North Shell Beach
Storm Drain – de-
appropriate project
savings
3001 Capital Projects Public Works 56011 Infrastructure FY17 Rainstor
m
One-time
(124,774.00)

Project
Adjustments
Remove Police and
Fire roof repair
project
1001 General Fund Public Works 52313 Major Repair
& Maint
Roof
Repair
Police
Fire
Bldgs
One-time
(45,000.00)

Additional
costs
Additional user IT
license subscription
costs
7101 Technology
Service Fund
Administrative
Services
52201 Contract
Services
No
Project
Ongoing
3,000.00

3,000.00
Additional
costs
Additional user IT
software
subscription costs
7101 Technology
Service Fund
Administrative
Services
52125 IT
Professional
Serv
No
Project
Ongoing
2,000.00

2,000.00
Additional
costs
Additional user IT
software
subscription costs
7101 Technology
Service Fund
Administrative
Services
52206 Phone No
Project
Ongoing
1,000.00

1,000.00
Attachment 1.A
Council Agenda 8-15-2023 12.A-13

Category Description Fund Fund Title Dept Title Account Account Description
Project
Title
One-time/
Ongoing
FY 2023
Budget
Adjustment
FY 2024
Budget
Adjustment
FY 2025
Budget
Adjustment
Additional
costs
Building docusign
account
1001 General Fund Community
Development
52201 Contract
Services
No
Project
One-time
3,400.00

Additional
costs
Central Coast Blue
JPA operating
costs
6101 Water
Enterprise
Fund
Public Works 52113 Interagency
Contracts
No
Project
Ongoing 10,113.25
Additional
costs
Central Coast Blue
JPA operating
costs
6201 Wastewater
Treatment
Fund
Public Works 52113 Interagency
Contracts
No
Project
Ongoing 20,532.95
Additional
costs
Chemical for
Wastewater
Treatment Plant
6201 Wastewater
Treatment
Fund
Public Works 52320 Polymers No
Project
Ongoing
5,500.00

7,500.00
Additional
costs
Chemical for
Wastewater
Treatment Plant
6201 Wastewater
Treatment
Fund
Public Works 52321 De-
Chlorination
No
Project
Ongoing
6,000.00

8,000.00
Additional
costs
City Manager
recruitment,
relocation expense,
interview expenses
1001 General Fund Management
Services
52104 Profess Svc
Council &
Admin
No
Project
One-time 29,300.00
15,000.00

Additional
costs
Civic Plus internet 7101 Technology
Service Fund
Administrative
Services
52201 Contract
Services
No
Project
Ongoing
2,900.00

3,650.00
Additional
costs
Cubicle walls and
sound reducing
panels
1001 General Fund Administrative
Services
52301 Office
Supplies
No
Project
One-time
5,000.00

Additional
costs
Gas Boy Ekos card
reader
7201 Motor Vehicle
Fund
Public Works 52201 Contract
Services
No
Project
One-time
2,310.00

Additional
costs
Granicus video
streaming and
minutes for City
Clerk and Planning
Division
7101 Technology
Service Fund
Administrative
Services
52201 Contract
Services
No
Project
Ongoing
1,000.00

1,500.00
Additional
costs
HASLO Grant
Agreement
2005 Housing In
Lieu Fee
Community
Development
58008 Other
Financing
Uses
#N/A One-time 250,000.00
Additional
costs
IT allocation 1001 General Fund City Council 52412 Technology Costs
No
Project
Ongoing
193.00
209
Additional
costs
IT allocation 1001 General Fund City Manager 52412 Technology Costs
No
Project
Ongoing
129.00
139
Attachment 1.A
Council Agenda 8-15-2023 12.A-14

Category Description Fund Fund Title Dept Title Account Account Description
Project
Title
One-time/
Ongoing
FY 2023
Budget
Adjustment
FY 2024
Budget
Adjustment
FY 2025
Budget
Adjustment
Additional
costs
IT allocation 1001 General Fund City Manager 52412 Technology Costs
No
Project
Ongoing
450.00
488
Additional
costs
IT allocation 1001 General Fund Management
Services
52412 Technology
Costs
No
Project
Ongoing
1,114.00
1462
Additional
costs
IT allocation 1001 General Fund Management
Services
52412 Technology
Costs
No
Project
Ongoing
209.00
226
Additional
costs
IT allocation 1001 General Fund Administrative
Services
52412 Technology
Costs
No
Project
Ongoing
547.00
592
Additional
costs
IT allocation 1001 General Fund Police 52412 Technology Costs
No
Project
Ongoing
2,636.00
2854
Additional
costs
IT allocation 1001 General Fund Fire 52412 Technology
Costs
No
Project
Ongoing
322.00
348
Additional
costs
IT allocation 1001 General Fund Fire 52412 Technology
Costs
No
Project
Ongoing

64.00 70
Additional
costs
IT allocation 1001 General Fund Public Works 52412 Technology Costs
No
Project
Ongoing
836.00
906
Additional
costs
IT allocation 1001 General Fund Public Works 52412 Technology Costs
No
Project
Ongoing
257.00
279
Additional
costs
IT allocation 1001 General Fund Public Works 52412 Technology Costs
No
Project
Ongoing

64.00 70
Additional
costs
IT allocation 1001 General Fund Public Works 52412 Technology Costs
No
Project
Ongoing

64.00 70
Additional
costs
IT allocation 1001 General Fund Community
Development
52412 Technology
Costs
No
Project
Ongoing
1,021.00
1277
Additional
costs
IT allocation 1001 General Fund Community
Development
52412 Technology
Costs
No
Project
Ongoing
450.00
488
Additional
costs
IT allocation 1001 General Fund Community
Development
52412 Technology
Costs
No
Project
Ongoing
579.00
627
Additional
costs
IT allocation 6101 Water
Enterprise
Fund
Administrative
Services
52412 Technology
Costs
No
Project
Ongoing

32.00 35
Additional
costs
IT allocation 6101 Water
Enterprise
Fund
Public Works 52412 Technology
Costs
No
Project
Ongoing
386.00
418
Additional
costs
IT allocation 6201 Wastewater
Treatment
Fund
Administrative
Services
52412 Technology
Costs
No
Project
Ongoing

32.00 35
Attachment 1.A
Council Agenda 8-15-2023 12.A-15

Category Description Fund Fund Title Dept Title Account Account Description
Project
Title
One-time/
Ongoing
FY 2023
Budget
Adjustment
FY 2024
Budget
Adjustment
FY 2025
Budget
Adjustment
Additional
costs
IT allocation 6201 Wastewater
Treatment
Fund
Public Works 52412 Technology
Costs
No
Project
Ongoing
322.00
348
Additional
costs
IT allocation 6501 Parking
Enterprise
Fund
Police 52412 Technology
Costs
No
Project
Ongoing
129.00
139
Additional
costs
IT allocation 7101 Technology
Service Fund
General
Government
46401 IT Service
Charges
No
Project
Ongoing
9,900.00
11150
Additional
costs
IT allocation 7201 Motor Vehicle
Fund
Public Works 52412 Technology
Costs
No
Project
Ongoing

64.00 70
Additional
costs
Janitorial Services
agreement
1001 General Fund Public Works 52201 Contract
Services
No
Project
Ongoing
60,000.00

60,000.00
Additional
costs
LCP/GP Coastal
Commission grant
award
1001 General Fund Community
Development
45201 State Gov't
Grants
Local
Coastal
Plan
Update
One-time
250,000.00

250,000.00
Additional
costs
Legal Settlement 6201 Wastewater
Treatment
Fund
Public Works 52112 Other Legal No
Project
One-time
10,000.00

Additional
costs
Motor Vehicle
Allocation
1001 General Fund Public Works 52380 MV
Operations
No
Project
Ongoing
2,374.00

70.00 Additional
costs
Motor Vehicle
Allocation
7201 Motor Vehicle
Fund
Public Works 46712 MV Rental
Charge
No
Project
Ongoing
2,374.00

70.00 Additional
costs
Wastewater
NPDES Permit
Testing cost
increase
6201 Wastewater
Treatment
Fund
Public Works 52204 NPDES
Permit Testing
No
Project
Ongoing
26,000.00

26,000.00
Carry
Forward
Vehicles
FDE264 Fire &
Ambulance
replacement
7201 Motor Vehicle
Fund
Public Works 56003 Cap Outlay-
Automotive
No
Project
One-time
(72,353.69)

72,353.69

Carry
Forward
Vehicles
FDU63 Fire &
Ambulance
replacement
7201 Motor Vehicle
Fund
Public Works 56003 Cap Outlay-
Automotive
No
Project
One-time
(8,193.10)

8,193.10

Carry
Forward
Vehicles
New Code
Enforcement SUV
7201 Motor Vehicle
Fund
Public Works 56003 Cap Outlay-
Automotive
No
Project
One-time
(75,000.00)

75,000.00

Carry
Forward
Vehicles
New Electric
Vehicle - City Hall
Admin
7201 Motor Vehicle
Fund
Public Works 56003 Cap Outlay-
Automotive
No
Project
One-time
(41,800.00)

41,800.00

Attachment 1.A
Council Agenda 8-15-2023 12.A-16

Category Description Fund Fund Title Dept Title Account Account Description
Project
Title
One-time/
Ongoing
FY 2023
Budget
Adjustment
FY 2024
Budget
Adjustment
FY 2025
Budget
Adjustment
Carry
Forward
Vehicles
New Electric
Vehicle - City Hall
Building
7201 Motor Vehicle
Fund
Public Works 56003 Cap Outlay-
Automotive
No
Project
One-time
(41,800.00)

41,800.00

Carry
Forward
Vehicles
New Electric
Vehicle - Parking
7201 Motor Vehicle
Fund
Public Works 56003 Cap Outlay-
Automotive
No
Project
One-time
(41,800.00)

41,800.00

Carry
Forward
Vehicles
New Fire and LN
Curtis Extrication
System
7201 Motor Vehicle
Fund
Public Works 56003 Cap Outlay-
Automotive
No
Project
One-time
(47,176.00)

47,176.00

Carry
Forward
Vehicles
New Trash Utility
Truck
7201 Motor Vehicle
Fund
Public Works 56003 Cap Outlay-
Automotive
No
Project
One-time
(40,000.00)

40,000.00

Carry
Forward
Vehicles
PWLP2014 LOAD
& PACK
replacement
7201 Motor Vehicle
Fund
Public Works 56003 Cap Outlay-
Automotive
No
Project
One-time
(290,000.00)

290,000.00

Carry
Forward
Vehicles
WT091 Light Truck
replacement
7201 Motor Vehicle
Fund
Public Works 56003 Cap Outlay-
Automotive
No
Project
One-time
(80,000.00)

80,000.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund City Council 50101 Salaries No
Project
One-time
6,767.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund City Manager 50101 Salaries No
Project
One-time 63,514.00
Align budget
to actuals
Align budget to
actuals
1001 General Fund Management
Services
50101 Salaries No
Project
One-time
3,500.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund Public Works 50101 Salaries No
Project
One-time 75,000.00
Align budget
to actuals
Align budget to
actuals
1001 General Fund Community
Development
50101 Salaries No
Project
One-time 48,000.00
Align budget
to actuals
Align budget to
actuals
1001 General Fund Management
Services
50102 Overtime No
Project
One-time
1,295.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund Public Works 50102 Overtime No
Project
One-time 20,000.00
Align budget
to actuals
Align budget to
actuals
1001 General Fund City Manager 51201 Social
Security
No
Project
One-time
270.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund Management
Services
51201 Social
Security
No
Project
One-time
3,000.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund Public Works 51201 Social
Security
No
Project
One-time
4,000.00

Attachment 1.A
Council Agenda 8-15-2023 12.A-17

Category Description Fund Fund Title Dept Title Account Account Description
Project
Title
One-time/
Ongoing
FY 2023
Budget
Adjustment
FY 2024
Budget
Adjustment
FY 2025
Budget
Adjustment
Align budget
to actuals
Align budget to
actuals
1001 General Fund City Manager 51202 State
Unemploymen
t Insurance
No
Project
One-time
500.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund City Manager 51203 Workers'
Compensation
No
Project
One-time
300.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund Public Works 51203 Workers'
Compensation
No
Project
One-time
8,000.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund Public Works 51205 Deferred
Compensation
No
Project
One-time
3,500.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund Management
Services
51206 PERS UAL
Payment
No
Project
One-time 30,000.00
Align budget
to actuals
Align budget to
actuals
1001 General Fund Public Works 51208 Health
Insurance
No
Project
One-time 11,500.00
Align budget
to actuals
Align budget to
actuals
1001 General Fund Public Works 51212 Flexible
Benefit
Allowance
No
Project
One-time 11,000.00
Align budget
to actuals
Align budget to
actuals
1001 General Fund Community
Development
51212 Flexible
Benefit
Allowance
No
Project
One-time
6,000.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund City Manager 51221 LT Disability No
Project
One-time
4,000.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund City Manager 52101 Professional
Services
No
Project
One-time
1,500.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund Public Works 52201 Contract
Services
No
Project
One-time
2,700.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund Public Works 52222 Travel &
Meetings
No
Project
One-time
1,060.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund Fire 52305 Rec Programs Rec_Jr.

Lifeguard
One-time
8,216.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund Fire 52306 Operating
Supp & Maint
No
Project
One-time
6,000.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund Public Works 52306 Operating
Supp & Maint
Adopt-A-
Bench
One-time
1,766.00

Align budget
to actuals
Align budget to
actuals
1001 General Fund Management
Services
52310 Election
Supplies
No
Project
One-time
5,000.00

Align budget
to actuals
Align budget to
actuals
4002 Public
Financing
Agency
Debt Service 57001 Principal No
Project
One-time 15,612.00
Align budget
to actuals
Align budget to
actuals
4002 Public
Financing
Agency
Debt Service 57002 Interest No
Project
One-time 14,997.00
Attachment 1.A
Council Agenda 8-15-2023 12.A-18

Category Description Fund Fund Title Dept Title Account Account Description
Project
Title
One-time/
Ongoing
FY 2023
Budget
Adjustment
FY 2024
Budget
Adjustment
FY 2025
Budget
Adjustment
Align budget
to actuals
Align budget to
actuals
6201 Wastewater
Treatment
Fund
Public Works 52113 Interagency
Contracts
No
Project
One-time 26,310.00
Align budget
to actuals
Align budget to
actuals
6501 Parking
Enterprise
Fund
Police 52410 Parking Cit-
Trans Fees
No
Project
One-time
3,175.00

Align budget
to actuals
Align budget to
actuals
6501 Parking
Enterprise
Fund
Police 52413 Merchant
Transaction
Fees
No
Project
One-time 33,003.00
Align budget
to actuals
Reflects actual
bond proceeds for
Five Cities Lift
Station project
6202 Wastewater
Capital Projects
General
Government
49001 Bond
Proceeds
Five
Cities Lift
St
One-time
(541,668.00)

Align budget
to actuals
Remove PSF
planned debt
service payment
1001 General Fund Debt Service 59402 Transfer Out
PF Agency
No
Project
One-time
(961,100.00)

Align budget
to actuals
Remove PSF
planned debt
service payment
4002 Public
Financing
Agency
Debt Service 49101 Transfer In
General Fund
No
Project
One-time
(961,100.00)

Align budget
to actuals
Remove PSF
planned debt
service payment
4002 Public
Financing
Agency
Debt Service 57001 Principal No
Project
One-time
(538,216.00)

Align budget
to actuals
Remove PSF
planned debt
service payment
4002 Public
Financing
Agency
Debt Service 57002 Interest No
Project
One-time
(422,884.00)

Technical
Corrections
Correct Account 6104 Water
Expansion
Fund
Public Works 52112 Other Legal No
Project
One-time
(474,577.12)

Technical
Corrections
Correct Account 6104 Water
Expansion
Fund
General
Government
52112 Other Legal No
Project
One-time 474,577.12
Technical
Corrections
Correct account 7101 Technology
Service Fund
Administrative
Services
46401 IT Service
Charges
No
Project
One-time
(47,428.00)

Technical
Corrections
Correct account 7101 Technology
Service Fund
General
Government
46401 IT Service
Charges
No
Project
One-time 47,428.00
Technical
Corrections
Correct to balance
IT project
1001 General Fund Administrative
Services
59711 Transfer Out
IT Fund
Financial
Mgmt
System
One-time
(15,582.77)

Technical
Corrections
Correct to balance
IT project
1001 General Fund Administrative
Services
59711 Transfer Out
IT Fund
IT
Strategic
Plan
One-time
(2,388.75)

Attachment 1.A
Council Agenda 8-15-2023 12.A-19

Category Description Fund Fund Title Dept Title Account Account Description
Project
Title
One-time/
Ongoing
FY 2023
Budget
Adjustment
FY 2024
Budget
Adjustment
FY 2025
Budget
Adjustment
Technical
Corrections
Correct to balance
IT project
1001 General Fund Administrative
Services
59711 Transfer Out
IT Fund
Microsoft
Office
365
One-time
2,814.36
Technical
Corrections
Correct to balance
IT project
6101 Water
Enterprise
Fund
Administrative
Services
59711 Transfer Out
IT Fund
IT
Strategic
Plan
One-time
(72.00)
Technical
Corrections
Correct to balance
IT project
7101 Technology
Service Fund
Administrative
Services
49101 Transfer In
General Fund
Financial
Mgmt
System
One-time
(15,582.77)
Technical
Corrections
Correct to balance
IT project
7101 Technology
Service Fund
Administrative
Services
49101 Transfer In
General Fund
IT
Strategic
Plan
One-time
(2,388.75)
Technical
Corrections
Correct to balance
IT project
7101 Technology
Service Fund
Administrative
Services
49101 Transfer In
General Fund
Microsoft
Office
365
One-time
2,814.36
Attachment 1.A
Council Agenda 8-15-2023 12.A-20