POINT ARENA CITY COUNCIL
AGENDA ITEM SUMMARY
AGENDA ITEM: X B
MEETING DATE: 2/28/2023
TITLE
Fiscal Year 2022-2023 Midyear Budget Review
RECOMMENDED ACTION
Receive report and discuss
ANALYSIS
Themid-year budgetreviewprovidesthe City Council an opportunity to review the Fiscal Year 2022-2023 budget. The largest caveat in the review is that the City has multiple projects with grant funding. Most of our grants are “spend first, reimburse later,” meaning the City in essence “fronts” the money until the State of Federal government reimburse to bring accounts back into balance. This has caused some of our funds to appear underwater.
GENERAL FUND
General revenues appear to be tracking projections.
The big issue in the General Fund is Planning expenses. The City had a larger than expected number of projects to review over the past six months. We anticipate that continuing but at a slower pace. Planning fees should be adjusted during the FY 2023- 24 budget process.
Parks costs have increased substantially, largely due to park projects that are ongoing and the wait for reimbursements. There will be additional expenses for improvements to the parks covered by $175,000 in funding from the Prop 68 Park Bond.
REVOLVING LOAN FUND
Two projects affect the RLF: the ongoing Veteran’s Building study (reimbursable) and the COVID-19 CDBG program that lends money to local businesses. There has been a lot of activity and, again, most expenses are reimbursable.
WWTP
The capital expenses include the purchase of a generator for the plant and new mixers, totaling approx. $105,000. There is an ongoing sewer system study that is reimbursable.
Operations costs have been higher as we have begun training a new Operator.
PIER
Fees and services are outpacing projections. Capital expenses reflect the Pier Piling project which is complete. Operations costs have been higher as we have begun training a new pier technician.
FISCAL IMPACT
See attached
ATTACHMENTS
Midyear 22-23 Budget Summary
Midyear 22-23 General Fund
Midyear 22-23 Enterprise Funds
CITY MANAGER SIGNATURE
_________________________________
Paul Andersen, City Manager
22‐23
Final
Budget
Actuals
through
12/31/22 %
6/30/23
Estimated
Actuals
$ Change
from
Adopted
% Change
from
Adopted
General FundGeneral Revenues 525,000 226,197 43% 452,394 (72,606) ‐14% ←Planning Revenues 20,000 4,880 24% 9,760 (10,240) ‐51%COPS Funding 175,000 116,923 67% 179,723 4,723 3%Grants (Reimbursements) ‐ 57,116 0% 156,845 156,845 0%Recycling Grant 5,000 ‐ 0% 5,000 ‐ 0%BLM Reimbursements 5,000 ‐ 0% 5,000 ‐ 0% 405,116 730,000 55% 808,722 78,722 11% Administration Costs 340,000 231,013 68% 400,000 60,000 18%Legislative Costs 23,000 5,688 25% 11,376 (11,624) ‐51%Planning Costs 50,000 94,783 190% 126,377 76,377 153% ←Public Safety Costs 120,000 51,225 43% 102,450 (17,550) ‐15%Recycling Costs 5,000 6,706 134% 10,000 5,000 100%Maintenance Costs 22,000 20,714 94% 41,428 19,428 88%Parks Costs 65,000 108,691 167% 151,890 86,890 134% ← 518,820 625,000 83% 843,521 218,521 35%
(34,799)
Gas Tax Fund
Revenues 95,000 21,481 23% 42,962 (52,038) ‐55%Expenses 75,000 31,245 42% 62,490 (12,510) ‐17% (19,528)
Revolving Loan FundRevenues 20,000 38,990 195% 173,812 153,812 769%Expenses 30,000 103,460 345% 148,937 118,937 396% ← 24,875
WWTP
Sewer Fees ‐ Operations 210,000 126,429 60% 252,858 42,858 20%Sewer Fees ‐ Capital 54,000 29,510 55% 59,020 5,020 9%Connection Fees 8,800 0% 8,800 ‐ 0%Grants (Reimbursements) 37,894 0% 113,770 113,770 0%Interest ‐ 0% ‐ ‐ 0% $67,718 Planning Projects$42,458 LCP Update (reimbursable)$32,746 Equipment (reimbursable)$24,525 Park Engineering (reimbursable)$70,000 Mini‐grants (reimbursable)$25,832 Vet's Hall (reimbursable) This does not include the TOT from 4th Q received in Jan/Feb which was approx. $45,000 Operations Costs 160,000 113,113 71% 226,226 66,226 41% Capital Costs 55,000 244,613 445% 300,000 245,000 445% ← (91,778)
Pier
Fees & Services 42,000 27,858 66% 55,716 13,716 33%HarborFest Contributions ‐ 33,843 33,843 33,843 0%Grants (Reimbursements) 108,479 108,479 0%Operating Costs 95,000 55,459 58% 110,918 15,918 17%Storm Damage Mitigation ‐ ‐ ‐Repair & Replacement Costs 50,000 112,569 225% 150,000 100,000 200% ← (62,880)
Used Oil
Revenues 5,000 ‐ 0% 5,000 ‐ 0%Expenses 5,000 3,940 79% 7,880 2,880 58% (2,880)
Capital projects
Revenues ‐ 928,125 0% 928,125 928,125 0%Expenses ‐ 277,451 0% 277,451 277,451 0% 650,674463,684
$106,386 I&I Study (reimbursable)$26,438 New Mixers
$108,479 Pier Pilings Project (reimbursable)
City of Point Arena 5:16 PM
P&L Enterprise 02/26/2023
July through December 2022 Accrual Basis
PRF PR - Other WWR WW - Other
(PR) (PR) Total PR (WW) (WW) Total WW TOTAL
Ordinary Income/Expense
Income
4910 ꞏ Event Admission Tickets 1,745.21 0.00 1,745.21 0.00 0.00 0.00 1,745.214210 ꞏ Mandated Cost Reimbursements 3,236.50 0.00 3,236.50 0.00 0.00 0.00 3,236.504300 ꞏ Grant Revenues 4360 ꞏ State Water Grants 0.00 0.00 0.00 20,302.00 17,592.00 37,894.00 37,894.00 Total 4300 ꞏ Grant Revenues 0.00 0.00 0.00 20,302.00 17,592.00 37,894.00 37,894.004510 ꞏ Interest Income 0.00 0.00 0.00 0.00 31.71 31.71 31.714520 ꞏ Rents & Concessions 0.00 100.00 100.00 0.00 0.00 0.00 100.004610 ꞏ Boat Storage 0.00 4,650.00 4,650.00 0.00 0.00 0.00 4,650.004620 ꞏ Fish Poundage 0.00 4,624.22 4,624.22 0.00 0.00 0.00 4,624.224630 ꞏ Hoist Rental 0.00 1,336.00 1,336.00 0.00 0.00 0.00 1,336.004640 ꞏ Launch Fees 0.00 13,677.15 13,677.15 0.00 0.00 0.00 13,677.154710 ꞏ Sewer Service Fees 0.00 0.00 0.00 0.00 126,296.39 126,296.39 126,296.394715 ꞏ Sewer Fees R&R Allocation 0.00 0.00 0.00 29,510.41 0.00 29,510.41 29,510.414810 ꞏ Donations and Contributions 32,098.27 0.00 32,098.27 0.00 0.00 0.00 32,098.274990 ꞏ Miscellaneous Sales & Services 0.00 234.00 234.00 0.00 100.00 100.00 334.00 Total Income 37,079.98 24,621.37 61,701.35 49,812.41 144,020.10 193,832.51 255,533.86 Gross Profit 37,079.98 24,621.37 61,701.35 49,812.41 144,020.10 193,832.51 255,533.86 Expense
6100 ꞏ Salaries & Wages
6110 ꞏ Salaries & Wages, Regular 22,334.54 26,378.39 48,712.93 20,628.20 26,616.27 47,244.47 95,957.406120 ꞏ Overtime Wages 374.39 1,014.97 1,389.36 10.65 227.61 238.26 1,627.626140 ꞏ Vacation Pay 764.24 1,980.93 2,745.17 733.26 1,952.08 2,685.34 5,430.516150 ꞏ Sick Pay 1,249.84 339.10 1,588.94 388.87 487.20 876.07 2,465.016160 ꞏ Holiday Pay 1,447.49 1,281.18 2,728.67 1,167.17 1,447.15 2,614.32 5,342.996170 ꞏ On-Call Pay 0.00 0.00 0.00 0.00 5,520.00 5,520.00 5,520.00 6190 ꞏ Other Pay 0.00 286.84 286.84 30.26 29.46 59.72 346.56 Total 6100 ꞏ Salaries & Wages 26,170.50 31,281.41 57,451.91 22,958.41 36,279.77 59,238.18 116,690.096200 ꞏ Payroll Taxes & Benefits 6210 ꞏ FICA/Medicare - Employer 1,998.78 2,400.14 4,398.92 1,756.30 2,775.39 4,531.69 8,930.616220 ꞏ Unemployment Insurance 52.46 32.37 84.83 0.00 0.00 0.00 84.836240 ꞏ Health Benefits 6241 ꞏ Health Insurance - Employer 0.00 692.76 692.76 0.00 692.76 692.76 1,385.52
PRF PR - Other WWR WW - Other
(PR) (PR) Total PR (WW) (WW) Total WW TOTAL
6242 ꞏ HSA - Employer 0.00 657.60 657.60 0.00 0.00 0.00 657.60 Total 6240 ꞏ Health Benefits 0.00 1,350.36 1,350.36 0.00 692.76 692.76 2,043.126250 ꞏ SIMPLE IRA - Employer 478.97 158.77 637.74 128.52 164.01 292.53 930.27 Total 6200 ꞏ Payroll Taxes & Benefits 2,530.21 3,941.64 6,471.85 1,884.82 3,632.16 5,516.98 11,988.836300 ꞏ General Administration Costs 6310 ꞏ Advertising/Noticing 165.00 0.00 165.00 0.00 0.00 0.00 165.00 6340 ꞏ Liability Insurance 656.00 0.00 656.00 0.00 0.00 0.00 656.006350 ꞏ Licenses/Permits/Fees 292.00 160.47 452.47 0.00 28,948.00 28,948.00 29,400.476360 ꞏ Office Supplies 0.00 328.05 328.05 0.00 565.63 565.63 893.686370 ꞏ Printing 2,698.48 0.00 2,698.48 0.00 0.00 0.00 2,698.486390 ꞏ Training/Travel 26.00 227.85 253.85 0.00 155.53 155.53 409.38 Total 6300 ꞏ General Administration Costs 3,837.48 716.37 4,553.85 0.00 29,669.16 29,669.16 34,223.016400 ꞏ Professional Services 6440 ꞏ Professional - Engineer 55,670.82 0.00 55,670.82 106,385.92 0.00 106,385.92 162,056.74 Total 6400 ꞏ Professional Services 55,670.82 0.00 55,670.82 106,385.92 0.00 106,385.92 162,056.746500 ꞏ Program Supplies & Services 6510 ꞏ Disposal 0.00 0.00 0.00 0.00 132.50 132.50 132.50 6521 ꞏ Rent - Equipment 450.00 0.00 450.00 0.00 0.00 0.00 450.006530 ꞏ Outside Services 12,281.92 892.40 13,174.32 16,396.50 600.00 16,996.50 30,170.826542 ꞏ Repairs/Maint - Equipment 1,963.12 0.00 1,963.12 0.00 147.20 147.20 2,110.326544 ꞏ Repairs/Maint - Infrastructure 1,264.23 0.00 1,264.23 7,440.00 0.00 7,440.00 8,704.236551 ꞏ Supplies - Safety 1,372.08 2,921.54 4,293.62 411.83 1,258.32 1,670.15 5,963.776552 ꞏ Supplies & Tools 5,042.64 9,243.56 14,286.20 3,194.21 1,175.98 4,370.19 18,656.396560 ꞏ Telephone 0.00 989.92 989.92 0.00 838.38 838.38 1,828.306561 ꞏ Utilities 0.00 4,608.14 4,608.14 0.00 10,958.63 10,958.63 15,566.77 6572 ꞏ Vehicle - Fuel 120.00 631.40 751.40 0.00 2,768.13 2,768.13 3,519.536573 ꞏ Vehicle - Maintenance 0.00 201.88 201.88 0.00 0.00 0.00 201.88 Total 6500 ꞏ Program Supplies & Services 22,493.99 19,488.84 41,982.83 27,442.54 17,879.14 45,321.68 87,304.516600 ꞏ Enterprise Supplies & Services 6610 ꞏ Chlorine 0.00 0.00 0.00 0.00 14,877.72 14,877.72 14,877.72 6630 ꞏ Lab/Testing 0.00 0.00 0.00 0.00 6,675.00 6,675.00 6,675.00 Total 6600 ꞏ Enterprise Supplies & Services 0.00 0.00 0.00 0.00 21,552.72 21,552.72 21,552.726900 ꞏ Other Expenses 6910 ꞏ Miscellaneous Expense 1,865.50 30.70 1,896.20 0.00 0.00 0.00 1,896.20 Total 6900 ꞏ Other Expenses 1,865.50 30.70 1,896.20 0.00 0.00 0.00 1,896.207000 ꞏ Capital Expenses 7500 ꞏ Capital Equipment 0.00 0.00 0.00 85,941.38 4,100.00 90,041.38 90,041.38
PRF PR - Other WWR WW - Other
(PR) (PR) Total PR (WW) (WW) Total WW TOTAL
Total 7000 ꞏ Capital Expenses 0.00 0.00 0.00 85,941.38 4,100.00 90,041.38 90,041.38 Total Expense 112,568.50 55,458.96 168,027.46 244,613.07 113,112.95 357,726.02 525,753.48 Net Ordinary Income -75,488.52 -30,837.59 -106,326.11 -194,800.66 30,907.15 -163,893.51 -270,219.62 Net Income -75,488.52 -30,837.59 -106,326.11 -194,800.66 30,907.15 -163,893.51 -270,219.62
City of Point Arena 5:38 PM
P&L - Governmental (exc. Fixed Assets) 02/26/2023
July through December 2022 Accrual Basis
Total CP Total GF GT UO MR BR TOTAL
Ordinary Income/Expense
Income
4220 ꞏ Traffic Congestion Relief 0.00 0.00 1,263.79 0.00 0.00 0.00 1,263.794108 ꞏ Sales Tax - General 0.00 68,365.87 0.00 0.00 0.00 0.00 68,365.874109 ꞏ Sales Tax - Streets 0.00 0.00 7,092.11 0.00 0.00 0.00 7,092.114111 ꞏ Transient Occupancy Tax 0.00 69,344.69 0.00 0.00 0.00 0.00 69,344.694117 ꞏ TOT Measure AC 0.00 726.17 0.00 0.00 0.00 0.00 726.174200 ꞏ Gas Tax 0.00 0.00 7,328.26 0.00 0.00 0.00 7,328.264250 ꞏ RMRA SB1 Funds 0.00 0.00 5,796.52 0.00 0.00 0.00 5,796.524300 ꞏ Grant Revenues 4355 ꞏ Grants - COVID 0.00 0.00 0.00 0.00 0.00 23,597.00 23,597.004325 ꞏ CalTrans Grants 346,699.73 0.00 0.00 0.00 0.00 0.00 346,699.734311 ꞏ ARPA Covid 0.00 53,705.00 0.00 0.00 0.00 0.00 53,705.004315 ꞏ OES Grant 381,426.90 0.00 0.00 0.00 0.00 0.00 381,426.904310 ꞏ Grants - CDBG 0.00 0.00 0.00 0.00 0.00 5,876.00 5,876.004330 ꞏ STP D1/Streets & Hwy Dis 199,998.00 0.00 0.00 0.00 0.00 0.00 199,998.004340 ꞏ COP's AB1913 Allocation 0.00 116,923.20 0.00 0.00 0.00 0.00 116,923.204300 ꞏ Grant Revenues - Other 0.00 3,410.63 0.00 0.00 0.00 0.00 3,410.63 Total 4300 ꞏ Grant Revenues 928,124.63 174,038.83 0.00 0.00 0.00 29,473.00 1,131,636.464420 ꞏ Business License Fee 0.00 392.00 0.00 0.00 0.00 0.00 392.004440 ꞏ Planning Fees/Permits 0.00 4,880.00 0.00 0.00 0.00 0.00 4,880.004510 ꞏ Interest Income 0.00 171.81 0.00 0.00 1,057.49 79.86 1,309.164520 ꞏ Rents & Concessions 0.00 1,240.00 0.00 0.00 0.00 0.00 1,240.004590 ꞏ Principal Collected 0.00 0.00 0.00 0.00 7,913.19 466.10 8,379.294810 ꞏ Donations and Contributions 0.00 33,639.00 0.00 0.00 0.00 0.00 33,639.004990 ꞏ Miscellaneous Sales & Services 0.00 12,614.55 0.00 0.00 0.00 0.00 12,614.554993 ꞏ Cash Over and Short 0.00 -297.00 0.00 0.00 0.00 0.00 -297.00 Total Income 928,124.63 365,115.92 21,480.68 0.00 8,970.68 30,018.96 1,353,710.87 Gross Profit 928,124.63 365,115.92 21,480.68 0.00 8,970.68 30,018.96 1,353,710.87 Expense
6100 ꞏ Salaries & Wages
6110 ꞏ Salaries & Wages, Regular 283.77 98,127.24 25,219.36 1,800.29 0.00 1,096.79 126,527.45 6120 ꞏ Overtime Wages 0.00 1,288.03 327.95 32.90 0.00 0.00 1,648.886140 ꞏ Vacation Pay 0.00 563.47 544.38 0.00 0.00 10.48 1,118.336150 ꞏ Sick Pay 0.00 1,195.65 456.51 51.08 0.00 56.32 1,759.56
Total CP Total GF GT UO MR BR TOTAL
6160 ꞏ Holiday Pay 0.00 3,612.11 1,354.86 67.37 0.00 74.64 5,108.986190 ꞏ Other Pay 0.00 3,670.14 0.00 0.00 0.00 0.00 3,670.14 Total 6100 ꞏ Salaries & Wages 283.77 108,456.64 27,903.06 1,951.64 0.00 1,238.23 139,833.34 6200 ꞏ Payroll Taxes & Benefits
6210 ꞏ FICA/Medicare - Employer 21.70 8,317.09 2,126.99 144.89 0.00 94.72 10,705.396220 ꞏ Unemployment Insurance 0.00 182.45 0.00 0.00 0.00 0.00 182.456230 ꞏ Workers Comp 0.00 118.22 0.00 0.00 0.00 0.00 118.226240 ꞏ Health Benefits 6241 ꞏ Health Insurance - Employer 0.00 35,815.40 0.00 0.00 0.00 0.00 35,815.406242 ꞏ HSA - Employer 0.00 2,598.90 550.00 0.00 0.00 0.00 3,148.90 Total 6240 ꞏ Health Benefits 0.00 38,414.30 550.00 0.00 0.00 0.00 38,964.306250 ꞏ SIMPLE IRA - Employer 0.00 4,486.60 596.28 43.66 0.00 37.15 5,163.69 Total 6200 ꞏ Payroll Taxes & Benefits 21.70 51,518.66 3,273.27 188.55 0.00 131.87 55,134.056300 ꞏ General Administration Costs 6310 ꞏ Advertising/Noticing 0.00 1,743.47 0.00 0.00 0.00 0.00 1,743.476330 ꞏ Dues & Memberships 0.00 4,481.18 0.00 0.00 0.00 0.00 4,481.186340 ꞏ Liability Insurance 0.00 31,359.00 0.00 0.00 0.00 0.00 31,359.006342 ꞏ Crime Bond 0.00 912.00 0.00 0.00 0.00 0.00 912.006347 ꞏ Property Insurance 0.00 7,887.23 0.00 0.00 0.00 0.00 7,887.236350 ꞏ Licenses/Permits/Fees 0.00 587.07 0.00 1,800.00 0.00 0.00 2,387.076360 ꞏ Office Supplies 0.00 3,022.59 0.00 0.00 0.00 0.00 3,022.596365 ꞏ Postage 0.00 906.23 0.00 0.00 0.00 0.00 906.236370 ꞏ Printing 0.00 951.96 0.00 0.00 0.00 0.00 951.966390 ꞏ Training/Travel 0.00 8,692.78 0.00 0.00 0.00 0.00 8,692.786300 ꞏ General Administration Costs - Other 0.00 98.25 0.00 0.00 0.00 0.00 98.25 Total 6300 ꞏ General Administration Costs 0.00 60,641.76 0.00 1,800.00 0.00 0.00 62,441.766400 ꞏ Professional Services 6410 ꞏ Professional - Accounting 0.00 12,858.75 0.00 0.00 0.00 0.00 12,858.756420 ꞏ Professional - Audit 0.00 5,225.00 0.00 0.00 0.00 0.00 5,225.006430 ꞏ Professional - Consultant 0.00 42,458.75 0.00 0.00 0.00 27,935.00 70,393.756440 ꞏ Professional - Engineer 38,512.26 81,175.11 0.00 0.00 0.00 4,155.00 123,842.37 Total 6400 ꞏ Professional Services 38,512.26 141,717.61 0.00 0.00 0.00 32,090.00 212,319.87 6500 ꞏ Program Supplies & Services
6521 ꞏ Rent - Equipment 0.00 2,746.29 0.00 0.00 0.00 0.00 2,746.29 6530 ꞏ Outside Services 300.00 29,349.37 0.00 0.00 0.00 0.00 29,649.376541 ꞏ Repairs/Maint - Building 0.00 9,056.31 0.00 0.00 0.00 0.00 9,056.316542 ꞏ Repairs/Maint - Equipment 0.00 1,374.22 0.00 0.00 0.00 0.00 1,374.226543 ꞏ Repairs/Maint - Streets 72,133.71 157.24 0.00 0.00 0.00 0.00 72,290.95
Total CP Total GF GT UO MR BR TOTAL
6551 ꞏ Supplies - Safety 0.00 2,995.49 0.00 0.00 0.00 0.00 2,995.496552 ꞏ Supplies & Tools 2,865.85 11,431.52 68.77 0.00 0.00 0.00 14,366.146560 ꞏ Telephone 0.00 845.63 0.00 0.00 0.00 0.00 845.636561 ꞏ Utilities 0.00 8,234.85 0.00 0.00 0.00 0.00 8,234.856565 ꞏ Internet Fees 0.00 2,885.09 0.00 0.00 0.00 0.00 2,885.096572 ꞏ Vehicle - Fuel 0.00 1,255.50 0.00 0.00 0.00 0.00 1,255.506573 ꞏ Vehicle - Maintenance 0.00 402.08 0.00 0.00 0.00 0.00 402.086580 ꞏ COPS 0.00 37,474.55 0.00 0.00 0.00 0.00 37,474.55 Total 6500 ꞏ Program Supplies & Services 75,299.56 108,208.14 68.77 0.00 0.00 0.00 183,576.476900 ꞏ Other Expenses 6980 ꞏ CDBG Mini-grants 0.00 0.00 0.00 0.00 0.00 70,000.00 70,000.006910 ꞏ Miscellaneous Expense 0.00 14,964.05 0.00 0.00 0.00 0.00 14,964.056950 ꞏ Finance Charges 0.00 567.25 0.00 0.00 0.00 0.00 567.25 Total 6900 ꞏ Other Expenses 0.00 15,531.30 0.00 0.00 0.00 70,000.00 85,531.307000 ꞏ Capital Expenses 7400 ꞏ Infrastructure 137,898.22 0.00 0.00 0.00 0.00 0.00 137,898.227500 ꞏ Capital Equipment 0.00 32,746.51 0.00 0.00 0.00 0.00 32,746.51 Total 7000 ꞏ Capital Expenses 137,898.22 32,746.51 0.00 0.00 0.00 0.00 170,644.738200 ꞏ Debt Service - Interest 25,435.23 0.00 0.00 0.00 0.00 0.00 25,435.23 Total Expense 277,450.74 518,820.62 31,245.10 3,940.19 0.00 103,460.10 934,916.75 Net Ordinary Income 650,673.89 -153,704.70 -9,764.42 -3,940.19 8,970.68 -73,441.14 418,794.12 Net Income 650,673.89 -153,704.70 -9,764.42 -3,940.19 8,970.68 -73,441.14 418,794.12