PLACENTIA
Rich Heritage, Bright Future
DRAFT
City of Placentia
2021-22 Mid -Year Budget Report
As of January 31, 2022
ATTACHMENT 1
City of Placentia
2021-22 Mid -Year Budget Report
By Fund Type
NOTE: Sources includes Transfers In and Requirements includes Transfers Out
Unaudited
Budgeted Sources
Budgeted Requirements
Fund Balance
Est. Fund
7/1/2020
Amended
Requested
Amended
Requested
Balance
FUND TYPE
1/31/2022
Adjustment
Proposed
1/31/2022
Adjustment
Proposed
6/30/2021
General Fund
16,839,445
41,617,545
9,786,038 51,403,583
42,083,942
9,022,076 51,106,018
17,137,011
Special Revenue Funds
16,654,372
25,426,506
5,300,845 30,727,352
31,249,161
5,156,046 36,405,207
10,976,517
Debt Service
78,594
409,500
- 409,500
409,500
- 409,500
78,594
City Capital Projects
(350,441)
1,642,057
- 1,642,057
1,400,511
- 1,400,511
(108,895)
Enterprise Funds
5,605,609
6,032,100
- 6,032,100
5,419,258
20,206 5,439,464
6,198,245
Internal Service Funds
(1,775,993)
2,823,300
441,035 3,264,335
2,823,300
472,865 3,296,165
(1,807,823)
Fiduciary Funds
(46,407,971)
3,839,100
- 3,839,100
3,839,100
- 3,839,100
(46,407,971)
Other Agencies
(14,048,988)
2,102,500
- 2,102.500
2,095,200
2,365 2,097,565
(14,044,053)
Total All Funds
1 (23,405,373)1
83,892,608
1 15,527,919 99,420,527
89,319,972
14,673,557 103,993,529
27,978,376)
NOTE: Sources includes Transfers In and Requirements includes Transfers Out
City of Placentia
2021-22 Mid -Year Budget Report
General Fund Revenue
ATTACHMENT 1
Budgeted Sources
Amended
Requested
General Fund
1/31/2022
Adjustment
Proposed
Revenue
Property Taxes
17,545,700
- 17,545,700
Sales & Use Taxes
7,778,460
360,000 8,138,460
Other Taxes
6,850,985
- 6,850,985
Permits
874,900
55,000 929,900
Fines & Forfeitrues
444,200
- 444,200
Intergovernmental
274, 000
274,000
Charges for Services
1,328,200
- 1,328,200
Miscellaneous
2,302,700
119,446 2,422,146
37,399,145
Total Revenue
534,446 37,933,591
Transfers In
990,800
9,005,992 9,996,792
Measure U Transfers -In
Reserve Contribution
-
- -
Employee Retention
2,420,700
184,200 2,604,900
OPEB
806,900
61,400 868,300
4,218,400
Total Transfers In
9,251,592 13,469,992
Total Sourcesl
41,617,545
9,786,038 51,403,583
ATTACHMENT 1
City of Placentia
2021-22 Mid -Year Budget Report
General Fund Expenditures by Department
ATTACHMENT
Bud
3eted Requirements
Amended
Requested
I
General Fund
1/31/2022
Adjustment
Proposed
Department
Legislative
1,082,623
45,000 1,127,623
Administration
5,377,193
3,996 5,381,189
Finance
1,307,688
(15,793) 1,291,895
Development Services
1,367,728
152,219 1,519,947
Public Safety - Police
11,860,565
64,860 11,925,425
Public Safety - Animal Control
-
- -
Fire & Life Safety
4,352,188
(340,394) 4,011,794
Public Works
4,195,105
167,280 4,362,385
Community Services
2,375,500
134,160 2,509,660
General Government
4,388,382
- 4,388,382
Debt Service
4,748,300
4,000 4,752,300
41,055,272
Total Department
215,326 41,270,598
Capital Improvement Program
546,870
8,806,750 9,353,620
Transfers Out
53,000
- 53,000
Total Requirements
41,655,142
9,022,076 50,677,218
ATTACHMENT
City of Placentia
2021-22 Mid -Year Budget Report
Summary
FUND TYPE
Unaudited Fund
Sources
I
Requirements
Estimated Fund
Balance
Balance
Amended
Requested
Amended Requested
Fund Name
7/1/2021
1/31/2022
Adjustment
Proposed
1/31/2022
Adjustment
7proposed
6/30/2021
General Fund (0010)
16,839,437.78
41,617,545.00
9,786,038.23
51,403,583 23
42,083,942.00
9,022,075.88
51,106,017.88
17,137,003 13
Rehab Reimbursements Fd (0059)
7.44 7.44
General Fund Total
16,839,445.22
41,617,545.00
9,786,038.23
51,403,583.23
42,083,942.00
9,022,075.88
51,106,017.88
17,137,010.57
Special Revenues
Air Quality Management (0019)
153,057.41
69,000.00
69,000 00
184,438.00
184,438.00
37,619 41
Asset Seizure (0021)
363,215.26
-
331,437.00
-
331,437.00
31,778.26
CDBG Fund (0030)
(86,783.61)
1,121,017.61
1,121,017.61
1,034,234.00
1.034,234.00
-
Community Fac District (0047)
48,868.59
48,868.59
COVID-19 Relief Fund (0081)
2,938.27
4,538,588.73
4,544,465.27
9,083,054 00
4,207,417.00
4,878,575.27
9,085,992.27
-
Explorer Grant NOC (0076)
167,016.20
-
-
166,830.00
166,830.00
186.20
Housing Successor Agncy (0053)
1,851,539.75
101,800 00
101,800.00
-
1,953,339.75
Landscape Maintenance (0029)
(75,407.85)
417,300 00
417,300.00
417,300.00
(9,888 15)
407,411.85
(65,519.70)
Measure M (0018)
659,940.93
815,000.00
-
815,000.00
1,474,419.00
-
1,474,419 00
521.93
Measure U Fund (0079)
3,300,982.90
8,069,000.00
614,000 00
8,683,000.00
9,398,984 00
365,600.00
9,764,584 00
2,219,398.90
Misc Grants Fund (0050)
(55,501.24)
1,726,100.00
135,380 00
1,861,480.00
1,726,478.00
79,500 00
1,805,978.00
0.76 NOC-Public Safety Grant(0061)
163,972 19
111,000.00
7,000.00
118,000 00
169,606.00
112,366 19
281,972.19
-
OCATT Fund (0077)
068
165,200 00
165,200.00
165,136.00
(8,336 00)
156,800.00
8,40068
Park Development (0023)
20,151 41
-
-
-
-
20,151.41
PEG Fund (0058)
(29,729 96)
165,100.00
165,100.00
129,481 00
18,228.53
147,709.53
(12,339 49)
Placentia Reg Nav Cent(0078)
(789,904.79)
2,713,000 00
2,713,000.00
1,923,014.00
-
1,923,014.00
81.21 Public Safety CFD (0055)
31,047.24
-
31,047 24
Sewer Construction (0024)
21,977.35
-
21,977 35
State Gas Tax- RMRA (0060)
1,145,812.40
1,022,800.00
1,022,800.00
1,783,414.00
1,783,414.00
385,198 40
State Gas Tax (0017)
452.65
1,342,800 00
-
1,342,800.00
1,310,300 00
1,310,300.00
32,952.65
Storm Drain Constrction (0025)
24,518 30
-
-
24,400.00
24,400.00
11830
Street Lighting Distrct (0028)
-
188,000 00
188,000 00
170,900.00
-
170,900.00
17,100 00
Suppl Law Enfrcmnt (0022)
152,452.07
-
-
100,000.00
100,000.00
52,452.07
Technology Impact Fees (0075)
334,605.36
60,000 00
60.000.00
218,000 00
218,000.00
176,605.36
Thoroughfare Constction (0026)
5,567.47
-
5,000.00
5,000.00
56747
Traffic Offender Fund (0051)
5,684.88
-
5,684.88
City of Placentia
2021-22 Mid -Year Budget Report
Summary
FUND TYPE
Unaudited Fund
Sources
Requirements
Estimated Fund
Amended
Requested
Amended
Requested
Balance
Balance
Fund Name
7/1/2021
1/31/2022
Adjustment
Proposed
1/31/2022
Adjustment
Proposed
6/30/2021
Special Revenues - Developeer Impact
Fees
Afford Housing In -Lieu (0034)
55,191.07
53,500 00
53,500.00
1,691 07
City Pub Sfty Impct Fee (0067)
218,328.37
201,000.00
201,000.00
209,830 00
209,830 00
209,498.37
City Quimby In Lieu Fee (0069)
922,051.10
575,500.00
575,500.00
1,277,500.00
(280,000.00)
997,500.00
500,051.10
City Traffic Impct Fees (0065)
212,848.16
281,900.00
281,900.00
207,995.00
-
207,995.00
286,753 16
CW Aford House ImpactFee(0068)
1,428,733.00
754,100.00
754,100.00
-
2,182,833 00
CW Stormdr Impact Fee (0066)
12,340.20
36,700.00
36,700.00
12,300 00
-
12,300 00
36,740 20
Gen Plan Update Fees (0074)
709,121.56
120,000.00
120,000.00
225,000.00
225,000.00
604,121 56
Parks & Rec Impact Fees (0063)
1,997,320.64
633,600 00
633,600.00
2,386,279.00
2,386,279.00
244,641.64
TOD Sewer Impact Fees (0071)
1,618,351.40
198,000.00
198,000 00
1,615,969.00
1,615,969.00
200,382.40
TOD Strscape Impct Fee (0072)
1,312,668.93
220,000.00
220,000.00
1,092,668.93
TOD Traffic Impact Fees (0070)
750,943.57
-
100,000 00
100,000 00
650,943.57
Special Revenues Total
16,654,371.86
25,426,506.34 5,300,845.27 30,727,351.61 31,249,161.00 5,156,045.84 36,405,206.84 10,976,516.63
Debt Service
Gas Tax Bond Fund (0052)
78,594.29
409,500.00
-
409,500 00
409,500.00
409,500.00
78,594 29
78,594.29
409,500.00
409,500.00
409,500.00
-
409,500.00
78,594.29
Debt Service Total
Capital Projects
City Capital Projects (0033)
(350,440.85)
1,642,057 00
1,642,057.00
1,400,511 00
-
1,400,511.00
(108,894 85)
(350,440.85)
1,642,057.00
1,642,057.00
1,400,511.00
-
1,400,511.00
(108,894.85)
Capital Projects Total
Enterprise Funds
Sewer Maintenance (0048)
6,057,265.71
2,214,900.00
2,214,900.00
1,452,262 00
21,424.30
1,473,686 30
6,798,479.41
Refuse Administration (0037)
(451,656.40)
3,817,200 00
3,817,200.00
3,966,996 00
(1,218.42)
3,965,777.58
(600,233.98)
5,605,609.31
6,032,100.00
6,032,100 00
5,419,258 00
20,205.88
5,439,463 88
6,198,245.43
Enterprise Funds Total
City of Placentia
2021-22 Mid -Year Budget Report
Summary
FUND TYPE
Fund Name
Unaudited Fund
Balance
7/1/2021
Sources
Requirements
Estimated Fund
Balance
6/30/2021
Amended
1/31/2022
Requested
Adjustment
Proposed
Amended Requested
1/31/2022 Adjustment
Proposed
Internal Service Funds
Employee Health & Wlfre (0039)
Risk Management (0040)
Equipment Replacement (0041)
Internal Service Funds Total
Fiduciary Funds
Public Financing Autho(0082)
Fiduciary Funds Total
Agency Funds
Sccssr Agncy Ret Oblg (0054)
Agency Funds Total
Grand Total
19,014.90
(1,833,884.15)
38,875.91
1,143,400 00
1,679,900 00
-
441,035.00
-
1,143,400.00
2,120,935.00
1,143,400.00
1,679,900.00
-
441,034 70
31,830.18
1,143,400.00
2,120,934.70
31,830.18
19,014.90
(1,833,883.85)
7,045.73
(1.775,993.34)
2,823,300.00 441,035.00 3,264,335.00 2,823,300.00 472,864.88 3,296,164.88 1,807,823.22)
46.407.971.39
3.839.100.00 - 3.839.100.00 3.839.100 00 - 3.839.100.00 (46.407.971.39)
(46.407.971.39)
3.839.100.00 3.839.100.00 3.839.100.00 - 3,839,100.00
(46,407,971.39)
(14.048.988.31)
2.102,500.00 2.102.500.00 2.095.200.00 2,364.94 2,097,564.94 (14,044,053.25)
(14,048,988.31)
2,102,500.00 - 2,102,500.00 2,095,200.00 2,364.94 2,097,554.94 (14,044,05325)
(23,405,373.21)
83,892,608.34 15,527,918.50 99,420,526.84 89,319,972.00 14,673,557.42 103,993,529.42 1 (27,978,375.79)
City of Placentia
2021-22 Mid -Year Budget Report
General Fund Budget Request Detail
Amended
Requested
SOURCES
113112022
Adjustment Proposed
Explanation
General Fund Sources
41,617,545
9,786,038 51,403,583
Increase in revenue of $1,121,447 primarily due to:
Administration
- General Sales & Use Taxes of $360,000 based on actuals 3,996 5,381,189
Net Increase in expenditures of $3,996 including the following:
year-to-date compared to the same period prior year.
- Net Salaries and benefits of $(102,404) due to MOU
- Transfers In of $9,005,992 due to final ruling on use of Agreements and vacancies
ARPA funds. City is allowed to claim ARPA Funds as loss - Management Consulting Services of $78,000 for legal
revenue.
services regarding labor negotiations for expiring City MOU's - Building Permits of $55,000 due to fee revenue being higher and HR Consultants to cover vacancies .
than anticipated.
- Professional Services of $8,000 to cover outstanding
- Miscellaneous Revenue of $94,446 due to reimbursement of commitments
Loan proceeds and contributions/donations
- Posting of $400 for overnight mailing related to employee - Transfers In of $245,600 due to a revised Measure U
disputes
forecast based on actuals year-to-date.
Total Sources
41.617.545
9.786.038 51.403.583
Amended
Requested
REQUIREMENTS
113112022
Adjustment
Proposed
Explanation
Department
Administration
5,377,193
3,996 5,381,189
Net Increase in expenditures of $3,996 including the following:
- Net Salaries and benefits of $(102,404) due to MOU
Agreements and vacancies
- Management Consulting Services of $78,000 for legal
services regarding labor negotiations for expiring City MOU's and HR Consultants to cover vacancies .
- Professional Services of $8,000 to cover outstanding
commitments
- Posting of $400 for overnight mailing related to employee disputes
- Additional hardward purchases including RingCentral of $20,000
Community Services
2,375,500
134,160 2,509,660
Net Increase in expenditures of $134,160 including the
following:
- Net Net Salaries and benefits of $47,210 due to MOU
Agreements and vacancies
- Repair & Maintenance of $72,550 for unanticipated repairs in irrigation, fields and pools
- Office Supplies $1,000 for a new desk for new Full time employee
- Special Department Expenses of $3,400 due to
unanticipated cost of replacing facility chairs and tables Development Services
1,367,728
152,219 1,519,947
Net Increase in expenditures of $152,219 including the
following:
- Net Salaries and benefits of $97,219 due to MOU
Agreements and vacancies
- Fire plan check service of $20,000 that is backed by
revenue recovery
- Department Contract services of $35,000 that is backed by revenue recovery
City of Placentia
2021-22 Mid -Year Budget Report
General Fund Budget Request Detail
Amended
Requested
REQUIREMENTS
1/3112022
Adjustment
Proposed
Explanation
Department
- Net Salaries and benefits of $15,793 due to MOU
Finance
1,307,688
(15,793) 1,291,895
Agreements and vacancies
Fire & Life Safety
4,352,188
(340,394) 4,011,794
- Net Net Salaries and benefits of $340,394 due to MOU
Agreements and vacancies
General Government
4,388,382
4,388,382
No changes.
Legislative
1,082,623
45,000 1,127,623
Increase in expenditures of $45,000 including the following:
- Litigation (City Clerk) of $5,000 for attorney review of redistricting
- Other Purchased Services of $15,000 for redistricting demographer and elections
-Litigation of $25,000 for anticipated litigation
Public Safety - Police
11,860,565
64,860 11,925,425
Net Increase in expenditures of $64,860 including the
following:
- Net Salaries and Benefits of $(86,640) related to MOU agreements and Vacancies
- Net Salaries and Benefits of $150,000 related to Overtime - Postage of $1,500 to ship 10-33 rifles
Public Works
4,195,105
167,280 4,362,385
Increase in expenditures of $167,280 including the following:
- Net Salaries and Benefits of $11,980 related to MOU
agreements and Vacancies
- Engineering Services of $15,000 for CASPs/ADA
inspections.
- Professional Services of $25,000 for assistance with traffic maintenance software
- Street signs of $5,000 for new signs and decorative signs - Repair and maintenance of facilities of $50,000 for lighting, soundproofing and additional maintenance and repairs
- Software maintenance of $10,300 for AIIData and EJ
Software costs increases
- Repair and maintenance of fleet of 50,000 for repairs of fleet involved in accidents, Fire vehicles, Fuel station repair, and MCV repairs
Debt Service
4,748,300
4,000 4,752,300
- Increase of lease expenditures to cover Trustee Fee for 2020A LRB Bond
Capital Improvement Program
123,355
8,806,750 8,930,104
Increase in expenditures of $8,806,750 is due to ARPA final ruling that allowed for the City to claim ARPA funding as revenue loss. Significant projects include:
- $3,829,677 for TOD/Crowther Sewer Project
- $2,000,000 City Hall HVAC Replacement
- $400,000 Civic Center Solar and Storage project
- $600,000 City Hall Roof Replacement
- $560,000 Public Safety Building Design
- $600,000 for Senior/Community Center Design
Transfers Out
53,000
- 53,000 INo
changes.
Total Requirements
41,231,627
9,022,076 50.253.702
City of Placentia
2021-22 Mid -Year Budget Report
Other Funds Budget Request Detail
FUND TYPE
Amended
Requested
I
Fund Name
1/31/2022
Adjustment
Proposed
Explanation
SPECIAL REVENUE FUNDS
COVID-19 Relief Fund (0081)
Beginning Fund Balance
2,938
- 2,938
Increase in Sources of $4,544,465 due to Audit
adjustment for FY20-21. Revenue is recognized in
Sources
4,538,589
4,544,465 9,083,054
FY21-22. Final ruling for ARPA allowed for the City
to recognize its allocation of ARPA funding as
Requirements
4,207,417
4,878,575 9,085,992
revenue loss. With exceptions of ARPA funding the
331,172
Net Impact to Fund Balance
(334,110) (2,938)
Media Services Specialist, ARPA funds will be
transferred to the General Fund.
Ending Fund Balance
334,110
(334,110) -
Measure U Fund (0079)
Beginning Fund Balance
3,300,983
- 3,300,983
Increase in revenue of $614,000 due to a revised
forecast actuals year-to-date compared to prior year.
Sources
8,069,000
614,000 8,683,000
Increase in expenditures of $365,600 including the
Requirements
9,398,984
365,600 9,764,584
following:
(1,329,984)
Net Impact to Fund Balance
248,400 (1,081,584)
- $365,000 transfer to General Fund for Employee
retention and OPEB expenses
Ending Fund Balance
1,970,999
248,400 2,219,398
Misc Grants Fund (0050)
Beginning Fund Balance
(55,501)
- (55,501)
- STRONG grant of $276,600 was not received.
Closed out Grant and reclassed expenditures to
Sources
1,726,100
135,380 1,861,480
different funding sources such as NOC Public Safety
grant and General fund
Requirements
1,726,478
79,500 1,805,978
(378)
Net Impact to Fund Balance
55,880 55,502
- OCTA Grant for Bicycle Corridor for $280,000
- Caltrans Public Art Program of $70,000 awarded
Ending Fund Balance
(55,879)
55,880 -
to the City
- Added $100,000 funding source for Permit tracking
software not previously included in budget
Landscape Maintenance (0029)
Beginning Fund Balance
(75,408)
(75,408)
- Decrease is due to MOU agreements and
estimated vacancies for staff turnover
Sources
417,300
417,300
Requirements
417,300
(9,888) 407,412
-
Net Impact to Fund Balance
9,888 9,888
Ending Fund Balance
(75,408)
9,888 (65,519)
City of Placentia
2021-22 Mid -Year Budget Report
Other Funds Budget Request Detail
FUND TYPE
Amended
Requested
Fund Name
1/31/2022
Adjustment
Proposed
Explanation
NOC-Public Safety Grant(0061)
Beginning Fund Balance
163,972
- 163,972
- Increase of $7,000 in sources is for estimated
NOC Public safety grant that is to be awarded. The
Sources
111,000
7,000 118,000
grant extends the program 2 years.
Requirements
169,606
112,366 281,972
-Increase of $112,366 is for one officer and
(58,606)
Net Impact to Fund Balance
(105,366) (163,972)
programming of allowable costs to fully utilize
available funds for the grant.
Ending Fund Balance
105,366
(105,366)
OCATT Fund (0077)
Beginning Fund Balance
1 1
Adjustment based on MOU changes and Staff
changes. No officer has been assigned to the Task
Sources
165,200
- 165,200
force as of Midyear.
Requirements
165,136
(8,336) 156,800
64 Net Impact to Fund Balance
8,336 8,400
Ending Fund Balance
65 8,336 8,400
PEG Fund (0058)
Beginning Fund Balance
(29,730)
- (29,730)
Increase in expenditures of $18,229 due to new
MOU agreement
Sources
165,100
- 165,100
Requirements
129,481
18,229 147,710
35,619
Net Impact to Fund Balance
(18,229) 17,390
Ending Fund Balance
5,889
(18,229) (12,339)
City Quimby In Lieu Fee (0069)
Beginning Fund Balance
922,051
922,051
Decrease of $280,000 is due to change in funding
from Quimby to OCTA grant
Sources
575,500
- 575,500
Requirements
1,277,500
(280,000) 997,500
(702,000)
Net Impact to Fund Balance
280,000 (422,000)
Ending Fund Balance
220,051
280,000 500,051
TOTAL SPECIAL REVENUE
Beginning Fund Balance
4,229,306
- 4,229,306
Sources
15,767,789
5,300,845 21,068,634
Requirements
17,491,902
5,156,046 22,647,948
City of Placentia
2021-22 Mid -Year Budget Report
Other Funds Budget Request Detail
FUND TYPE
Amended
Requested
Fund Name
1/31/2022
Adjustment
Proposed
Explanation
Net Impact to Fund Balance
(1,724,113)
144,799 (1,579,314)
Ending Fund Balance
2,505,193
144,799 2,649,992
CITY CAPITAL PROJECTS
Enterprise Funds
Beginning Fund Balance
5,605,609
- 5,605,609
Change in requirements of $20,206 the net
difference between new MOU agreements and
vacancies from staff turnover.
Sources
6,032,100
- 6,032,100
Requirements
5,419,258
20,206 5,439,464
612,842
Net Impact to Fund Balance
(20,206) 592,636
Ending Fund Balance
6,218,451
(20,206) 6,198,245
INTERNAL SERVICE FUNDS
Risk Management (0040)
Beginning Fund Balance
(1,833,884)
- (1,833,884)
Increase of $200,000 in Risk Management is due
large $200,000 settlement in December. To be
reimbursed from insurance
Sources
1,679,900
441,035 2,120,935
Requirements
1,679,900
441,035 2,120,935
Received two invoices from CIRA (California
-
Net Impact to Fund Balance
0 0
Intergovernmental Risk Authority) for FY22
(Property, Crime, Cyber, Pollution, and PARSAC
Payroll Adjustment). To be paid using Flex spending
Ending Fund Balance
(1,833,884)
0 (1,833,883)
balance with CIRA
Equipment Replacement (0041)
Beginning Fund Balance
38,876
38,876
Emergency Lease of new patrol vehicle to replace
vehicle that was totaled due to accident
Sources
-
- -
Repair of Fire Chief Explorer for Deputy Fire Chief
Requirements
31,830 31,830
-
Net Impact to Fund Balance
(31,830) (31,830)
Ending Fund Balance
38,876
(31,830) 7,045
OTHER AGENCIES
Sccssr Agncy Ret Oblg (0054)
Beginning Fund Balance
(14,048,988)
(14,048,988)
Change in requirements of $2,365 the net difference
between new MOU agreements and vacancies from
staff turnover.
Sources
2,102, 500
2,102, 500
City of Placentia
2021-22 Mid -Year Budget Report
Other Funds Budget Request Detail
FUND TYPE
Fund Name
Amended
1/31/2022
Requested
Adjustment
Proposed
Explanation
Requirements
2,095,200
2,365 2,097,565
7,300
Net Impact to Fund Balance
(2,365) 4,935
Ending Fund Balance
(14,041,688)
(2,365) (14,044,053)
City of Placentia
2021-22 Mid -Year Budget Report
Classification Actions
Establish the classifications and salaries and add the positions as detailed below:
Department
Classification Title
Annual
Type
New Classification Title
Number of
Annual
Salary
Ran a
Positions
Salary
Range
Administration - Human Resources
Human Resource Clerical Aide (PT
18,540.00
to
19,670.00
Reclassification
Human Resource Office Clerk
1 39,713.86
to
49,012.23
1000 hours)
Human Resource Tech
52,276.43
to
64,516.15
Reclassification
Senior Human Resource
54,861.37
to
67,706.31
Tech
Hunan Resource Analyst
71,189.93
to
86,531.80
Reclassification
Senior Human Resource
82,994.62
to
100,880.48
Analyst
New
HR Director
1 108,256.22
to
131,586.11
Administration
Clerk - Office Asst.
35,830.50
to
44,219.64
Reclassification
Administrative Specialist
49,661.75
to
61,289.28
Admin - Office Asst.
35,830.50
to
44,219.64
Reclassification
Administrative Assistant
46,402.53
to
57,266.96
New
Risk Manager
1 83,541.27
to
101,544.94
Administration - Information
New
IT Manager
1 83,541.27
to
101,544.94
Technology
IT Management Analyst
71,189.93
to
86,531.80
Reclassification
IT Tech - GIS
52,276.43
to
64,516.15
Total Positions Added
284,857
to
345,689
4 601,249
to
735.347
MIDYEAR PROPOSED BUDGET
FISCAL YEAR 2021-22
Beginning Fund Balance
REVENUE
Property Taxes
Sales & Use Taxes
Other Taxes
Permits
Fines & Forefeitures
Intergovernmental
Charges for Services
Miscellaneous Revenue
Subtotal Revenues
Operating Transfers -In
Measure U Transfers -in:
Reserve Contribution
Employee Retention
OPER
Subtotal Transfers -in
Less: Transfer to Reserve Contribution
TOTAL OPERATING RESOURCES
EXPENDITURES
Legislative
Administration
Finance
Development Services
Public Safety - Police
Public Safety- Fire & Paramedic,
Fire & Life Safety
Public Works
Community Services
General Government
GF Debt Service
Subtotal Expenditures
Capital Improvement Program
Interfund Transfers (Transfers Out)
GF CIP Debt Service
TOTAL EXPENDITURES
Contribution to Retention Reserve
Net Change in Unassigned Fund Balance
Ending Total Fund Balance
Fund Balance
Nonspendable
Restricted
Committed Fund Balance - TOD Sewer Project
Committed Fund Balance - Metrolink Station
Assigned Fund Balance - Section 115 Trust
Measure U - Contingency Reserve
General Fund Reserve
Unassigned Fund Balance
TOTAL FUND BALANCE
City of Placentia
2021-22 Mid -Year Budget Report
General Fund Yearend Estimate
General Fund
Revenues vs. Expenditures
r
t ,_,o
.2020-21
n auditedAmended
r
t
r
Ac'u""
r
Midyear
t
Year End
Cha.nge
'r..
Actuals
7,811,268
Audited
8,758,622
Act
11,320,030
17,313,350
16,839,438
V31122
16,839,438
Reqested
Estimate
16,839,438
Unaudited
148.8%
15,477,587
15,980,808
16,752,112
17,545,700
17,545,700
9,378,336
.Adjusted Operating Expenses
17,545,700
104.74%
6,757,698
6,861,920
7,409,742
7,134,800
7,778,460
3,315,182
360,000
8,138,460
109.83%
4,574,352
6,712,675
6,980,841
6,684,800
6,850,985
3,697,054
3,680,809
6,850,985
98.14%
895,666
1,449,557
1,838,426
874,900
874,900
648,018
55,000
929,900
50.58%
438,468
418,752
290,534
444,200
444,200
226,559
111%
444,200
152.89%
353,593
701,864
9,933
265,000
274,000
40,267
-
274,000
275&46%
1,208,506
989,093
982,843
1,278,200
1,328,200
587,706
1,328,200
135.14%
2,197,527
I 7,848,845
2,240,214
1 .4285,700
4302,700
1,401,286
119,446
2,422,146
108.12%
31,903,397
40,963,513
36,504,646
36,513,300
37,399,145
19,294,409
534,446
37,933,591
103.91%
3,290,801
1,273,074
1,433,261
3,746,300
990,800
195,400
9,005,992
9,996,792
697.49%
1,541,099
1,540,583
-
0.00°/
1,541,287
1,540,583
2,102,100
2,420,700
828,030
184,200
2,604,900
169.09%
770,292
1 700,700
806,900
276,010
61,400
868,300
112.72%
3,290,801
4,355,460
5,284,719
6,549,100
4,218,400
1,299,440
9,251,592
13,469,992
254.89%
(1,541,099)
(1,540,583)
-
35,194,198
43,777,874
40,248,782
43 062,400
41,617,545
20,593,849
9,786,038
51,403,583
127.71%
1,226,406
1,356,861
923,371
1,074,400
1,082,623
579,196
45,000
1,127,623
122.12%
1,680,447
2,008,384
4,998,991
5,372,800
5,377,193
2,860,750
3,996
5,381,189
107.65%
989,283
988,003
1,144,947
1,249,500
1,307,688
641,672
(15,793)
1,291,895
112.83%
997,888
1,198,254
1,255,058
1,351,000
1,367,728
840,764
152,219
1,519,947
121.11%
11,449,915
12,349,937
11,501,898
11,810,000
11,860,565
6,384,718
64,860
11,925,425
103.68%
6,474,009
7,114,119
-
0.00%
-1:
,773,484
3,357,795
4,271,300
4,352,188
2,195,448
(340,394)
4,011,794
119.48%
3,320,816
3,943,333
4,008,906
4,157,600
4,195,105
2,079,398
167,280
4,362,385
108.82%
1,343,251
1,537,369
1,496,491
2,357,100
2,375,500
1,377,081
134,160
2,509,660
167.70%
4,215,740
3,883,320
4,043,326
4,294,600
4,388,382
2,319,468
4,388,382
108.53%
1,838,723
1 621,570
2.612,583
1 4,748,300
4,748,300
2,474,240
1 4,000
4,752,300
1 181.90%
33,486,478
36,774,634
35.343.366
40.686.600
41,055,272
21,752,734
J 215,326
41,270,598
116,77°/
514,268
5,662,591
449,418
529,400
546,870
123,355
8,806,750
9,353,620
2081.27•/
246,098
270,300
477,173
53,000
53,000
26,500
53,000
11.11%
428.800
428.800
42$800
0,00°/
34246,844
42,707,525
36,269,958
41,697,800
42,083,942
21,902,589
9,022,076
51,10§,018
140.90°/
1,541,099
1,540,583
-
0%
947,353
1,070,350
3,978,824
1,364,600
(466,397)
(1,308.740)
763.962
297,565
7.48%
8,758,622
11,370,070
16,839,438
18,677,950
1 16,373,041
15,530,698
763,962
17,137.003
101.77%
4,706,294
3,734,003
3,262,084
2,209,112
3,262,084
3,262,084
(1,052,972)
2,209,112
67.72%
571,396
555,258
556,084
522,982
556,084
556,084
(33,102)
522,982
94.05%
2,600,000
2,600,000
2,600,000
(2,600,000)
0.00°/
3,400,000
3,400,000
3,400,000
3,400,000
3,400,000
3,400,000
(3,400,000)
0,001A
152,100
152,100
152,1001
52,100
0.00°/
1,541,099
3,081,682
3,081,682
3,081,682
3,081,682
3,081,682
100,00%
7,911,939
7,497,167
5,101,014
5,773,018
5,865,186
1,608,066
5,918,017
11002%
(7,831,007)
(5,357,457)
1,438,574
939,056
(2,391,995)
1,022,782
7,850,036
5,405,209
375.73%
8,758,622
11,370,070
16,839,438
18,677,950
16,525,141
15,682,798
763,962
17,289,103
102.67%
Central Fund Balance Reserve Target
Operating Expenses
31,647,755
36,153,064
32,730,784
35,938,300
36,306,972
19,278,494
36,518,298
Less: One Time Operating Expenses
(519,500)
(519,500)
(519,500)
(519,500)
.Adjusted Operating Expenses
31,647,755
36,153,064
32,730,784
35,418,800
35,787,472
18,758,994
35,998,798
25% of Operating Expenses
7,911,939
9,038,266
8,182,696
8,854,700
8,946,868
4,689,748
8,999,700
General Fund Operating Reserves
80,931
3,680,809
9,621,270
9,793,756
6,554,873
5,712,530
14,404,909
General Fund Operating Reserves %
0%
10%
29%
27%
18%
30%
39%
% Funded
1%
41%
118%
111%
73%
122%
160%
Beginning Fund Balance 7/1/2020
2021-22 Forecast
Revenue
Transfers In
Transfers In Measure U
Operating Expenditures
Capital Improvement Program
GF CIP Debt Service
Transfers Out
Change in Fund Balance
Ending Fund Balance 6/30/2021
Fund Balance
Nonspendable
Restricted
Committed Fund Balance -TCD Sewer Project
Committed Fund Balance
Measure U - Contingency Reserve
General Fund Reserve
Unassigned Fund Balance
TOTAL FUND BALANCE
City of Placentia
2021-22 Mid -Year Budget Report
Yearend Estimated Fund Balance (25%)
16,839,438
37, 933, 591
9,996,792
3,473,200
36,518,298
9,353,620
5,181,100
53.000
297,565
17,137,003
2,209,112
522,982
152,100
3,081,682
5,918,017
5,405,209
17,289,103
General Fund Balance Reserve Target
Operating Expenses
36,518,298
Less: One Time Operating Expenses
(519,500)
Adjusted Operating Expenses
35.998.798
25% of Operating Expenses
8,999,700
General Fund Operating Reserves
14,404,909
General Fund Operating Reserves %
39.4%
% Funded
160.1%
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
I
0%
Forecasted Fund Balance
39%
Reserve Goal
25%
ATTAGCjW5M-F Budget Report