PISMO BEACH CITY COUNCIL STAFF REPORT
Agenda Item #9.I
Meeting Date: April 15, 2025
TITLE:
Miscellaneous Budget Adjustments for Fiscal Year 2025
RECOMMENDATION:
Adopt a Resolution approving and appropriating miscellaneous budget adjustments for Fiscal Year 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 to ensure the budget reflects current revenues received and operating costs and trends. Due to the development of the upcoming two-year budget, staff recommends reviewing various projects that are completed or may be deferred to free up funds for projects proposed in the next two-year budget. 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 miscellaneous budget adjustments for Fiscal Year (FY) 2025, via adoption of a Resolution provided as Attachment 1.
The FY 2025 proposed miscellaneous budget adjustments reflect: asset management, beautification, and completed and deferred projects. The net fiscal impact of approving all these changes across all funds is net additional costs of $3,001,338 in FY 2025, largely due to the purchase of the former Wolosz lot, now called the Dolliver Parking Lot. The following table illustrates the net fiscal impact for each category and fiscal year, where negative amounts reflect additional costs or reduced revenues, and positive amounts reflect reduced costs or additional revenues.
Table 1: Proposed Miscellaneous Budget Adjustments Fiscal Impact by Category The following sections describe the components of each category.
Category FY 2025 Fiscal Impact
Asset Management (3,661,117)$
Beautification (8,885)
Completed & Deferred Projects 668,663
Total (3,001,338)$
Council Agenda 4-15-2025 9.I-1
Asset Management
The following proposed budget adjustments reflect the additional expenditures associated with managing and growing the City’s assets, including:
•the purchase of 350 Pismo Avenue, formerly known as the Wolosz parking lot and now called the Dolliver Street Parking Lot,
•repair of the North Oak Park & James Way infrastructure due to the waterline break, an updated sewer system management plan to support the assets, •a review of the water supply to develop a short- and long-range water supply strategy,
•parks equipment, and
•the deductible to repair the vandalized Blair Field concession stand.
Details of each item are by fund and amount are described below. The net fiscal impact is an additional cost of $3,661,117.11 in FY 2025.
Table 2: Proposed Budget Adjustments for Asset Management Costs Beautification
The following proposed budget adjustments reflect additional beautification items, including:
•Hiring two new part-time Maintenance Workers to perform the cleaning and pressure washing of an expanded area of the City’s downtown sidewalks, purchasing equipment with Lodging Business Improvement District improvements Fund, and reducing the existing sidewalk cleaning and pressure washing contract. •Performing a biological assessment for the proposed beach cleaning equipment, supported by the Lodging Business Improvement District (LBID) improvements Fund.
Project Title Description Fund Fund One-time/ FY 2025 Proposed Budget Adjustment
Expenditures
Parking Lot Purchase of 350 Pismo Ave (former Wolosz lot)6501 Parking Enterprise Fund
one-time $ 3,301,516.11
N Oak Park Repair North Oak Park Waterline break repair 6101 Water Enterprise Fund
one-time 213,601.00
Sewer System
Management Plan
Sewer System Management Plan 6201 Wastewater
Treatment Fund
one-time 75,000.00
Water Supply Water Supply Review (State Water, Lake Lopez, Groundwater). Developing short and long range
water supply strategy
6101 Water Enterprise
Fund
one-time 45,000.00
Parks Equipment Parks equipment 1001 General Fund one-time 16,000.00 Blair Field Repair Blair Field Concession Stand, CJPIA Deductible for repairs
1001 General Fund one-time 10,000.00
Total Expenditures 3,661,117.11$
Council Agenda 4-15-2025 9.I-2
The net fiscal impact of these changes is a net additional cost of $8,884.75 across all funds.
Table 3: Proposed Budget Adjustments for Beautification Completed or Deferred Projects
The following proposed budget adjustments reflect projects that are completed, cancelled or deferred to a future fiscal year. De-appropriating these projects will free up budgeted funds for other purposes. Included in this category is an additional FY 2022 Paving project cost of $389,776.00 to support the support installation of a new storm drain on lower Wadsworth, poor soil conditions and gas line conflicts at Wadsworth, mill and overlay work at Vista Del Mar, widening the paver medians on Price Street, road repairs at Oak Park, and drainage repairs at Solar Way. The net fiscal impact of these completed or deferred projects is net expenditure savings of $609,716.39 across all funds. The following table illustrates the net fiscal impact of the proposed changes by project, fund, and amount.
Table 4: Proposed Budget Adjustments for Completed or Deferred Projects Description Fund One-time/ FY 2025 Proposed
Budget Adjustment
Revenues
Trailer and Pressure washer - Downtown
Beautification
LBID Fund one-time $ 18,794.00
Subtotal Revenues 18,794.00
Expenditures
Trailer and Pressure washer - Downtown
Beautification
LBID Fund one-time $ 18,794.00
Beach Cleaning equipment Biological
Assessment
LBID Fund one-time 8,000.00
Two Part-time Maintenance Workers to
perform in house sidewalk cleaning and
pressure washing
General Fund Ongoing 4,991.00
Reduce current Achievement House
sidewalk cleaning and pressure washing
agreement
General Fund Ongoing (4,106.25)
Subtotal Expenditures 27,678.75$
Net Revenues less Expenditures (8,884.75)$
Project Fund Description FY 2025 Proposed
Budget Adjustment
Revenues
ABC Grant General Fund Project de-appropriation, project completed (24,971.32)$ Chapman Condition
Assessment
Chapman Estate Fund Project de-appropriation, project completed (6,000.00) Chapman Inventory Chapman Estate Fund Project de-appropriation, project completed (24,379.28) City Hall Security Doors Capital Projects Project de-appropriation, project completed (13,974.91) Dolliver/Pomeroy Ped
Scramble
Capital Projects Project de-appropriation, project deferred (50,000.00) Fire Station 63 Roof Repair Capital Projects De-appropriate - project completed (54,057.00) Council Agenda 4-15-2025 9.I-3
Table 4: Proposed Budget Adjustments for Completed or Deferred Projects continued Project Fund Description FY 2025 Proposed
Budget Adjustment
Revenues
Five Cities Lift St Wastewater
Treatment Fund
Five Cities Bond Proceeds, already received in
prior year
(239,572.00)
FY 2022 Paving Project Capital Projects Additional project costs to support various paving and drainage improvements
230,829.00
Hazard Mitigation General Fund Project de-appropriation, project completed (13,250.04) Hinds/Ocean View Ped Path Capital Projects Project de-appropriation, project completed (210,667.60) Housing Element General Fund Project de-appropriation, project completed (57,215.78) James Way Beautification Capital Projects Project de-appropriation, project completed (400,000.00) Police Substation Capital Projects Project de-appropriation, project completed (1,635.75) South Palisades Workout/Trail Capital Projects Proj ect de-appropriation, project deferred (200,000.00) Trestle Rehab Wastewater Capital
Projects
Project de-appropriation, project completed, shift
funds to WWTP Project
(28,370.00)
WWTP Improvements Wastewater Capital
Projects
Project de-appropriation, project completed, shift
funds to WWTP Project
28,370.00
Subtotal Revenues (1,064,894.68)
Expenditures
ABC Grant General Fund Project de-appropriation, project completed $ (62,929.50) Affordable Housing 2655 Shell Housing In Lieu Fee Project de-appropriation, project completed (116,269.06) Assessment District Study General Fund De-a ppropriate - project completed (20,000.00) Ballot Measure for Sales Tax General Fund Project de-appropriation, project completed (24,832.73) Chapman Condition
Assessment
General Fund Project de-appropriation, project completed (6,000.00) Chapman Condition
Assessment
Chapman Estate
Fund
Project de-appropriation, project completed (6,000.00)
Chapman Inventory General Fund Project de-appropriation, project completed (24,379.28) Chapman Inventory Chapman Estate
Fund
Project de-appropriation, project completed (24,379.28) City Hall Exterior Repair General Fund Project de-appropriation, project completed (8,473.28) City Hall Security Doors General Fund Project de-appropriation, project completed (13,974.91) City Hall Security Doors Capital Projects Project de-appropriation, project completed (13,974.91) Dolliver/Pomeroy Ped Scramble Half Cent Sales Tax
Fund
Project de-appropriation, project deferred (50,000.00) Dolliver/Pomeroy Ped Scramble Capital Projects Proj ect de-appropriation, project deferred (50,000.00) Fire Station 63 Roof Repair General Fund De-a ppropriate - project completed (54,057.00) FY 2022 Paving Project Half Cent Sales Tax
Fund
Additional project costs to support various paving
and drainage improvements
230,829.00
FY 2022 Paving Project Capital Projects Additional project costs to support various paving and drainage improvements
230,829.00
Hazard Mitigation General Fund Project de-appropriation, project completed (39,056.10) Hinds/Ocean View Ped Path General Fund Project de-appropriation, project completed (210,667.60) Hinds/Ocean View Ped Path Capital Projects Project de-appropriation, project completed (210,667.60) Council Agenda 4-15-2025 9.I-4
Table 4: Proposed Budget Adjustments for Completed or Deferred Projects continued Alternatives
1.Approve some of the proposed miscellaneous budget adjustments.
2.Do not approve the proposed miscellaneous budget adjustments; provide alternative direction to staff.
Conclusion and Recommendation
Staff recommends that Council adopt a Resolution (Attachment 1) approving and appropriating miscellaneous budget adjustments for FY 2025.
FISCAL IMPACT:
The net fiscal impact of approving the attached Resolution (Attachments 1) across all funds is net additional costs of $3,001,338.47 in FY 2025. All funds have sufficient fund balance to support the one-time costs and net operating surpluses sufficient to support the ongoing costs. The following table illustrates the proposed revenue and expenditure budget adjustments by fund.
Project Fund Description FY 2025 Proposed
Budget Adjustment
Expenditures
Housing Element General Fund Project de-appropriation, project completed (44,465.08) James Way Beautification General Fund Project de-appropriation, project completed (400,000.00) James Way Beautification Capital Projects Project de-appropriation, project completed (400,000.00) No Project LBID Fund Trailer and Pressure washer - Downtown Beautification
18,794.00
Police Substation General Fund Project de-appropriation, project completed (1,635.75) Police Substation Capital Projects Project de-appropriation, project completed (1,635.75) Police VOIP Phone System Technology Service
Fund
Project de-appropriation, project completed (2,505.62)
South Palisades Workout/Trail General Fund Proj ect de-appropriation, project deferred (90,000.00) South Palisades Workout/Trail Capital Projects Proj ect de-appropriation, project deferred (190,000.00) South Palisades Workout/Trail Park Development
Fund
Project de-appropriation, project deferred (100,000.00) Stormwater General Fund Project de-appropriation, project completed (7,651.80) Trestle Rehab Wastewater
Treatment Fund
Project de-appropriation, project completed, shift
funds to WWTP Project
(28,370.00)
Trestle Rehab Wastewater Capital
Projects
Project de-appropriation, project completed, shift
funds to WWTP Project
(28,370.00)
Urban Greening General Fund Project de-appropriation, project cancelled (40,000.00) WWTP Improvements Wastewater
Treatment Fund
Project de-appropriation, project completed, shift
funds to WWTP Project
28,370.00
WWTP Improvements Wastewater Capital
Projects
Project de-appropriation, project completed, shift
funds to WWTP Project
28,370.00
Body Camera Replacement General Fund Project de-appropriation, project completed (454.82) Subtotal Expenditures (1,733,558.07)$
Net Revenues less Expenditures 668,663.39$
Council Agenda 4-15-2025 9.I-5
Table 5: Proposed Miscellaneous Budget Adjustments by Fund ATTACHMENTS:
1.Resolution for Miscellaneous Budget Adjustments
1.A. Exhibit A to Resolution: Summary of Budget Adjustments by Fund and Fiscal Year for FY 2025
Submitted by: Nadia Feeser, Administrative Services Director City Manager Approval:
Fund
Rev/
Exp
FY 2025 Proposed Budget
Adjustment
General Fund Rev (95,437.14)$
General Fund Exp (1,021,693.10)
Subtotal General Fund Net 926,255.96
Half Cent Sales Tax Fund Exp 180,829.00
Subtotal Half Cent Sales Tax Fund Net (180,829.00)
Housing In Lieu Fee Exp (116,269.06)
Subtotal Housing In Lieu Fee Net 116,269.06
LBID Fund Exp 26,794.00
Subtotal LBID Fund Net (26,794.00)
Chapman Estate Fund Rev (30,379.28)
Chapman Estate Fund Exp (30,379.28)
Subtotal Chapman Estate Fund Net -
Capital Projects Rev (699,506.26)
Capital Projects Exp (635,449.26)
Subtotal Capital Projects Net (64,057.00)
Park Development Fund Exp (100,000.00)
Subtotal Park Development Fund Net 100,000.00
Water Enterprise Fund Exp 258,601.00
Subtotal Water Enterprise Fund Net (258,601.00)
Wastewater Treatment Fund Rev (239,572.00)
Wastewater Treatment Fund Exp 75,000.00
Subtotal Wastewater Treatment Fund Net (314,572.00)
Wastewater Capital Projects Rev -
Wastewater Capital Projects Exp -
Subtotal Wastewater Capital Projects Net -
Parking Enterprise Fund Exp 3,301,516.11
Subtotal Parking Enterprise Fund Net (3,301,516.11)
Technology Service Fund Exp (2,505.62)
Subtotal Technology Service Fund Net 2,505.62
Motor Vehicle Fund Rev 18,794.00
Motor Vehicle Fund Exp 18,794.00
Subtotal Motor Vehicle Fund Net -
Total All Funds (3,001,338.47)$
Council Agenda 4-15-2025 9.I-6
RESOLUTION NO. R-2025-XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PISMO BEACH,
CALIFORNIA APPROVING AND APPROPRIATING MISCELLANEOUS BUDGET ADJUSTMENTS FOR FISCAL YEAR 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, due to the development of the two-year budget, staff recommends reviewing various projects that are completed or may be closed out to free up funds for projects proposed in the next two-year budget; and
WHEREAS, staff proposes miscellaneous budget adjustments to reflect updated projections and estimates to the Fiscal Year (FY) 2025 budget; and WHEREAS, the FY 2025 proposed miscellaneous budget adjustments reflect: asset management, beautification, and completed and deferred projects; and WHEREAS, the net fiscal impact of approving all these changes across all funds is net additional costs of $3,001,338.47 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 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 an all-funds net additional cost of $3,001,338.47 in FY 2025, to reflect the Council-approved budget adjustments.
Fund
Rev/
Exp
FY 2025 Proposed Budget
Adjustment
General Fund Rev (95,437.14)$
General Fund Exp (1,021,693.10)
Subtotal General Fund Net 926,255.96
Half Cent Sales Tax Fund Exp 180,829.00
Subtotal Half Cent Sales Tax Fund Net (180,829.00)
Housing In Lieu Fee Exp (116,269.06)
Subtotal Housing In Lieu Fee Net 116,269.06
Council Agenda 4-15-2025 9.I-7
Attachment 1
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 April 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
RECUSED:
Fund
Rev/
Exp
FY 2025 Proposed Budget
Adjustment
LBID Fund Exp 26,794.00
Subtotal LBID Fund Net (26,794.00)
Chapman Estate Fund Rev (30,379.28)
Chapman Estate Fund Exp (30,379.28)
Subtotal Chapman Estate Fund Net -
Capital Projects Rev (699,506.26)
Capital Projects Exp (635,449.26)
Subtotal Capital Projects Net (64,057.00)
Park Development Fund Exp (100,000.00)
Subtotal Park Development Fund Net 100,000.00
Water Enterprise Fund Exp 258,601.00
Subtotal Water Enterprise Fund Net (258,601.00)
Wastewater Treatment Fund Rev (239,572.00)
Wastewater Treatment Fund Exp 75,000.00
Subtotal Wastewater Treatment Fund Net (314,572.00)
Wastewater Capital Projects Rev -
Wastewater Capital Projects Exp -
Subtotal Wastewater Capital Projects Net -
Parking Enterprise Fund Exp 3,301,516.11
Subtotal Parking Enterprise Fund Net (3,301,516.11)
Technology Service Fund Exp (2,505.62)
Subtotal Technology Service Fund Net 2,505.62
Motor Vehicle Fund Rev 18,794.00
Motor Vehicle Fund Exp 18,794.00
Subtotal Motor Vehicle Fund Net -
Total All Funds (3,001,338.47)$
Council Agenda 4-15-2025 9.I-8
Attachment 1
Approved: Attest:
________________________ ________________________
Ed Waage, Mayor Erica Inderlied, City Clerk
IN WITNESS WHEREOF, I have hereunto set my hand on _______________________. ________________________
Erica Inderlied, City Clerk
Council Agenda 4-15-2025 9.I-9
Attachment 1
Miscellaneous Budget Adjustments April 15, 2025
Category Description Fund Fund Title Dept Title Activity Rev/
Exp Account
Account
Description Project Title
Ongoing/
One-
time FY 2025
Asset
Management
Blair Field Concession
Stand, CJPIA Deductible for
repairs
1001 General
Fund
Public Works 3032 Exp 52306 Operating
Supp & Maint
No Project one-time 10,000.00
Asset
Management
North Oak Park Waterline
break repair
6101 Water
Enterprise
Fund
Public Works 3122 Exp 56008 Cap Outlay-
Street Const
N Oak Park
Repair
one-time 213,601.00
Asset
Management
Parks equipment 1001 General
Fund
Public Works 3032 Exp 56001 Cap Outlay-
Mach & Equip
No Project one-time 16,000.00
Asset
Management
Purchase of 350 Pismo Ave
(former Wolosz lot)
6501 Parking
Enterprise
Fund
Public Works 3022 Exp 56005 Capital Outlay-
Land
Parking Garage one-time 3,301,516.11
Asset
Management
Sewer System
Management Plan
6201 Wastewater
Treatment
Fund
Public Works 3131 Exp 52101 Professional
Services
Sewer System
Management
Plan
one-time 75,000.00
Asset
Management
Water Supply Review (State
Water, Lake Lopez,
Groundwater). Developing
short and long range water
supply strategy
6101 Water
Enterprise
Fund
Public Works 3121 Exp 52101 Professional
Services
No Project one-time 45,000.00
Beautification Beach Cleaning equipment
Biological Assessment
2006 LBID Fund City Manager 1222 Exp 52101 Professional Services
No Project one-time 8,000.00
Beautification Reduce current
Achievement House
sidewalk cleaning and
pressure washing
agreement
1001 General
Fund
Public Works 3033 Exp 52201 Contract
Services
No Project Ongoing (4,106.25)
Beautification Trailer and Pressure
washer - Downtown
Beautification
7201 Motor
Vehicle Fund
Public Works 3036 Rev 49206 Transfer In
LBID
No Project one-time 18,794.00
Beautification Trailer and Pressure
washer - Downtown
Beautification
7201 Motor
Vehicle Fund
Public Works 3036 Exp 56003 Cap Outlay-
Automotive
No Project one-time 18,794.00
Beautification Two Part-time Maintenance
Workers to perform in
1001 General
Fund
Public Works 3033 Exp 50101 Salaries No Project Ongoing 4,080.00 Council Agenda 4-15-2025 9.I-10
Attachment 1.A
Category Description Fund Fund Title Dept Title Activity Rev/
Exp Account
Account
Description Project Title
Ongoing/
One-
time FY 2025
house sidewalk cleaning
and pressure washing
Beautification Two Part-time Maintenance
Workers to perform in
house sidewalk cleaning
and pressure washing
1001 General
Fund
Public Works 3033 Exp 51201 Social Security No Project Ongoing 312.00 Beautification Two Part-time Maintenance
Workers to perform in
house sidewalk cleaning
and pressure washing
1001 General
Fund
Public Works 3033 Exp 51202 State
Unemployment
Insurance
No Project Ongoing
21.00 Beautification Two Part-time Maintenance
Workers to perform in
house sidewalk cleaning
and pressure washing
1001 General
Fund
Public Works 3033 Exp 51203 Workers'
Compensation
No Project Ongoing
578.00
Completed &
Deferred
Projects
Additional project costs to
support various paving and
drainage improvements
1002 Half Cent
Sales Tax
Fund
Public Works 3033 Exp 59301 Transfer Out
Cap Project
FY 2022 Paving
Project
one-time
230,829.00
Completed &
Deferred
Projects
Additional project costs to
support various paving and
drainage improvements
3001 Capital
Projects
Public Works 3033 Exp 56008 Cap Outlay-
Street Const
FY 2022 Paving
Project
one-time
230,829.00
Completed &
Deferred
Projects
Additional project costs to
support various paving and
drainage improvements
3001 Capital
Projects
Public Works 3033 Rev 49102 Transfer In
Half-Cent
FY 2022 Paving
Project
one-time
230,829.00
Completed &
Deferred
Projects
De-appropriate - project
completed
1001 General
Fund
Public Works 3031 Exp 59301 Transfer Out
Cap Project
Fire Station 63
Roof Repair
one-time
(54,057.00)
Completed &
Deferred
Projects
De-appropriate - project
completed
1001 General
Fund
Public Works 3021 Exp 52101 Professional
Services
Assessment
District Study
one-time
(20,000.00)
Completed &
Deferred
Projects
De-appropriate - project
completed
3001 Capital
Projects
Public Works 3031 Rev 49101 Transfer In
General Fund
Fire Station 63
Roof Repair
one-time
(54,057.00)
Completed &
Deferred
Projects
Five Cities Bond Proceeds,
already received in prior
year
6201 Wastewater
Treatment
Fund
General
Government
1011 Rev 49001 Bond Proceeds Five Cities Lift St one-time (239,572.00)
Council Agenda 4-15-2025 9.I-11
Attachment 1.A
Category Description Fund Fund Title Dept Title Activity Rev/
Exp Account
Account
Description Project Title
Ongoing/
One-
time FY 2025
Completed &
Deferred
Projects
Project de-appropriation,
project cancelled
1001 General
Fund
Public Works 3032 Exp 52311 Bldg&Grounds
Oper S&M
Urban Greening one-time
(40,000.00)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Public Works 3033 Exp 52225 Misc Schools &
Training
Stormwater one-time
(7,651.80)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Community
Development
4021 Rev 45201 State Gov't
Grants
Housing Element one-time
(57,215.78)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Community
Development
4021 Exp 52101 Professional
Services
Housing Element one-time
(44,465.08)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Community
Development
4021 Rev 45201 State Gov't
Grants
Hazard
Mitigation
one-time
(13,250.04)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Community
Development
4021 Exp 52101 Professional
Services
Hazard
Mitigation
one-time
(39,056.10)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Community
Development
4021 Exp 59207 Transfer Out
Chapman Fund
Chapman
Inventory
one-time
(24,379.28)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Public Works 3031 Exp 59301 Transfer Out
Cap Project
Police
Substation
one-time
(1,635.75)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Public Works 3022 Exp 59301 Transfer Out
Cap Project
Hinds/Ocean
View Ped Path
one-time
(210,667.60)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Public Works 3031 Exp 59301 Transfer Out
Cap Project
City Hall Security
Doors
one-time
(13,974.91)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Public Works 3031 Exp 56007 Capital Outlay
-
Improvements
City Hall Exterior
Repair
one-time
(8,473.28)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Management
Services
1431 Exp 52306 Operating
Supp & Maint
Ballot Measure
for Sales Tax
one-time
(24,832.73)
Council Agenda 4-15-2025 9.I-12
Attachment 1.A
Category Description Fund Fund Title Dept Title Activity Rev/
Exp Account
Account
Description Project Title
Ongoing/
One-
time FY 2025
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
City Manager 1211 Exp 59207 Transfer Out
Chapman Fund
Chapman
Condition
Assessment
one-time
(6,000.00)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Police 2111 Rev 45201 State Gov't
Grants
ABC Grant one-time
(24,971.32)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Police 2111 Exp 50102 Overtime ABC Grant one-time
(50,850.00)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Police 2111 Exp 51201 Social Security ABC Grant one-time (3,890.00)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Police 2111 Exp 51202 State
Unemployment
Insurance
ABC Grant one-time
(241.00)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Police 2111 Exp 51203 Workers'
Compensation
ABC Grant one-time
(5,771.00)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Police 2111 Exp 52225 Misc Schools &
Training
ABC Grant one-time
(2,177.50)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Public Works 3032 Exp 59301 Transfer Out
Cap Project
James Way
Beautification
one-time
(400,000.00)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
1001 General
Fund
Police 2111 Exp 56001 Cap Outlay-
Mach & Equip
Body Camera
Replacement
one-time
(454.82)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
2005 Housing In
Lieu Fee
Community
Development
4021 Exp 58008 Other
Financing Uses
Affordable
Housing 2655
Shell
one-time
(116,269.06)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
2007 Chapman
Estate Fund
Community
Development
4021 Rev 49101 Transfer In
General Fund
Chapman
Inventory
one-time
(24,379.28)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
2007 Chapman
Estate Fund
Community
Development
4021 Exp 52101 Professional
Services
Chapman
Inventory
one-time
(24,379.28)
Council Agenda 4-15-2025 9.I-13
Attachment 1.A
Category Description Fund Fund Title Dept Title Activity Rev/
Exp Account
Account
Description Project Title
Ongoing/
One-
time FY 2025
Completed &
Deferred
Projects
Project de-appropriation,
project completed
2007 Chapman
Estate Fund
City Manager 1211 Rev 49101 Transfer In
General Fund
Chapman
Condition
Assessment
one-time
(6,000.00)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
2007 Chapman
Estate Fund
City Manager 1211 Exp 52101 Professional
Services
Chapman
Condition
Assessment
one-time
(6,000.00)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
3001 Capital
Projects
Public Works 3031 Rev 49101 Transfer In
General Fund
Police
Substation
one-time
(1,635.75)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
3001 Capital
Projects
Public Works 3031 Exp 56007 Capital Outlay
-
Improvements
Police
Substation
one-time
(1,635.75)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
3001 Capital
Projects
Public Works 3022 Rev 49102 Transfer In
Half-Cent
Hinds/Ocean
View Ped Path
one-time
(210,667.60)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
3001 Capital
Projects
Public Works 3022 Exp 56011 Infrastructure Hinds/Ocean
View Ped Path
one-time
(210,667.60)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
3001 Capital
Projects
Public Works 3031 Rev 49101 Transfer In
General Fund
City Hall Security
Doors
one-time
(13,974.91)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
3001 Capital
Projects
Public Works 3031 Exp 56001 Cap Outlay-
Mach & Equip
City Hall Security
Doors
one-time
(13,974.91)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
3001 Capital
Projects
Public Works 3032 Rev 49101 Transfer In
General Fund
James Way
Beautification
one-time
(400,000.00)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
3001 Capital
Projects
Public Works 3032 Exp 56007 Capital Outlay
-
Improvements
James Way
Beautification
one-time
(400,000.00)
Completed &
Deferred
Projects
Project de-appropriation,
project completed
7101 Technology
Service Fund
Administrative
Services
1531 Exp 52201 Contract
Services
Police VOIP
Phone System
one-time
(2,505.62)
Completed &
Deferred
Projects
Project de-appropriation,
project completed, shift
funds to WWTP Project
6201 Wastewater
Treatment
Fund
Public Works 3132 Exp 59622 Transfer Out
WW Capital
Proj
Trestle Rehab one-time
(28,370.00)
Council Agenda 4-15-2025 9.I-14
Attachment 1.A
Category Description Fund Fund Title Dept Title Activity Rev/
Exp Account
Account
Description Project Title
Ongoing/
One-
time FY 2025
Completed &
Deferred
Projects
Project de-appropriation,
project completed, shift
funds to WWTP Project
6201 Wastewater
Treatment
Fund
Public Works 3132 Exp 59622 Transfer Out
WW Capital
Proj
WWTP
Improvements
one-time
28,370.00
Completed &
Deferred
Projects
Project de-appropriation,
project completed, shift
funds to WWTP Project
6202 Wastewater
Capital
Projects
Public Works 3132 Rev 49621 Transfer In
Wastewater
Ent Fnd
Trestle Rehab one-time
(28,370.00)
Completed &
Deferred
Projects
Project de-appropriation,
project completed, shift
funds to WWTP Project
6202 Wastewater
Capital
Projects
Public Works 3132 Exp 56007 Capital Outlay
-
Improvements
Trestle Rehab one-time
(28,370.00)
Completed &
Deferred
Projects
Project de-appropriation,
project completed, shift
funds to WWTP Project
6202 Wastewater
Capital
Projects
Public Works 3132 Rev 49621 Transfer In
Wastewater
Ent Fnd
WWTP
Improvements
one-time
28,370.00
Completed &
Deferred
Projects
Project de-appropriation,
project completed, shift
funds to WWTP Project
6202 Wastewater
Capital
Projects
Public Works 3132 Exp 56007 Capital Outlay
-
Improvements
WWTP
Improvements
one-time
28,370.00
Completed &
Deferred
Projects
Project de-appropriation,
project deferred
1001 General
Fund
Public Works 3032 Exp 59301 Transfer Out
Cap Project
South Palisades
Workout/Trail
one-time
(90,000.00)
Completed &
Deferred
Projects
Project de-appropriation,
project deferred
1002 Half Cent
Sales Tax
Fund
Public Works 3033 Exp 59301 Transfer Out
Cap Project
Dolliver/Pomeroy
Ped Scramble
one-time
(50,000.00)
Completed &
Deferred
Projects
Project de-appropriation,
project deferred
3001 Capital
Projects
Public Works 3033 Rev 49102 Transfer In
Half-Cent
Dolliver/Pomeroy
Ped Scramble
one-time
(50,000.00)
Completed &
Deferred
Projects
Project de-appropriation,
project deferred
3001 Capital
Projects
Public Works 3033 Exp 56011 Infrastructure Dolliver/Pomeroy Ped Scramble
one-time
(50,000.00)
Completed &
Deferred
Projects
Project de-appropriation,
project deferred
3001 Capital
Projects
Public Works 3032 Rev 49101 Transfer In
General Fund
South Palisades
Workout/Trail
one-time
(100,000.00)
Completed &
Deferred
Projects
Project de-appropriation,
project deferred
3001 Capital
Projects
Public Works 3032 Rev 49303 Transfer In
Park Dev Fund
South Palisades
Workout/Trail
one-time
(100,000.00)
Completed &
Deferred
Projects
Project de-appropriation,
project deferred
3001 Capital
Projects
Public Works 3032 Exp 56007 Capital Outlay
-
Improvements
South Palisades
Workout/Trail
one-time
(190,000.00)
Council Agenda 4-15-2025 9.I-15
Attachment 1.A
Category Description Fund Fund Title Dept Title Activity Rev/
Exp Account
Account
Description Project Title
Ongoing/
One-
time FY 2025
Completed &
Deferred
Projects
Project de-appropriation,
project deferred
3003 Park
Development
Fund
Public Works 3032 Exp 59301 Transfer Out
Cap Project
South Palisades
Workout/Trail
one-time
(100,000.00)
Completed &
Deferred
Projects
Trailer and Pressure
washer - Downtown
Beautification
2006 LBID Fund Public Works 3036 Exp 59721 Transfer Out Motor Vehicle
No Project one-time
18,794.00
Council Agenda 4-15-2025 9.I-16
Attachment 1.A