DATE:June 27, 2024
TO:Mayor and Members of the City Council
President and Members of the Board of Directors
FROM:John R. Gillison, City Manager
INITIATED BY: Noah Daniels, Finance Director
Rick Flinchum, Finance Manager
SUBJECT: Consideration of Approval of Revisions to Amended Fiscal Year 2023/24 Appropriations. (CITY/FIRE)
RECOMMENDATION:
Staff recommends the City Council and Board of Directors approve the revisions to the Amended Fiscal Year 2023/24 Appropriations as submitted.
BACKGROUND:
On May 15, 2024, the City Council and Board of Directors approved the Amended Fiscal Year 2023/24 Appropriations. After approval of the amended appropriations, staff identified accounts that would have insufficient funds for the remainder of the fiscal year and, as such, are recommended to be revised. The appropriations recommended are deemed necessary by staff and the reasons for the revisions are noted in the analysis section.
ANALYSIS:
To ensure that sufficient funding is available for all known expenditures, staff is requesting the City Council and Board of Directors approve the revisions to the Fiscal Year 2023/24 budget in the following table:
REVISIONS TO AMENDED FISCAL YEAR 2023/24 APPROPRIATIONS Account
Number
Account Description Reason for Revision Increase /
(Decrease)
1001305-5300 General Fund/
Engineering/Development
Management/Contract Services
Purchase order carry
over for on-call traffic
analysis preparation.
(POCO)
$26,670
1017701-5603 Law Enforcement Reserve –
Capital Outlay – Equipment
Purchase order carry
over for A/V upgrades
at multiple City
facilities. (POCO)
$178,720
1025001-5417 Capital Reserve Fund/General
Liability Claims
Additional
unanticipated liability
claims.
$80,000
2 4
1 9
Account
Number
Account Description Reason for Revision Increase /
(Decrease)
1025001-5607 Capital Reserve/Capital Outlay-
Improvements Other than Bldg.
Purchase order carry
over for electrical
engineering services
for EV infrastructure.
(POCO)
$41,800
1073002-5000 Benefits Contingency Fund –
Salaries
Timing of employee
buybacks occurred in
June rather than July.
$234,120
1109301-5200 Public Art Trust Fund – O&M Additional expenses for mini-mural project.
$5,400
1119401-5603 Park Improvement
Fund/Community Services-
Admin/Capital Outlay
Purchase order carry
over for Quakes
Stadium scoreboard
replacement. (POCO)
$174,950
1120303-5650/
2022120-0
Park Development
Fund/Engineering/Capital Project
Purchase order carry
over for dog park
contractor services.
$53,380
1120401-5650/
2022120-0
Park Development
Fund/Community Services
Purchase order carry
over for dog park
construction services.
(POCO)
$168,370
1130303-5650/
2110130-0
LMD 1/Engineering
Administration/Capital Project
Purchase order carry
over for Almond Trail
drainage. (POCO)
$225,670
1381701-5603 Homeland Security Grant/Capital
Outlay/Equipment
Purchase order carry
over for Public Works
Yard equipment.
(POCO)
$13,380
1876203-5300 CFD 2018-01/Assessment
District/Contract Services
Purchase order carry
over for special
counsel for annexation.
(POCO)
$35,190
1274208-5650/
2022274-0
State Grants Fund/Capital Project Purchase order carry
over for dog park
project (POCO)
$257,830
3288501-5207 Fire Protection Capital Fund –
O&M
Transfer budget for line
extension project for
FS 178.
($150,910)
3288501-5607 Fire Protection Capital Fund –
Capital Outlay
Transfer of budget for
line extension project
for FS 178.
$150,910
1110303-5650/
2112110-0
Beautification/Engineering/Capital
Project
Restated appropriation
for payment to City of
Fontana for San
Sevaine trail project.
$576,000
1120303-5300 Park Development/Engineering-
Admin/Contract Services
Restated appropriation
for professional land
survey services.
$130,000
2 4
1 9
FISCAL IMPACT:
It is recommended that the City Council and Fire Board approve the appropriations noted in the analysis section. In total, the impact across all funds requiring revisions is an increase of $2,201,480 in expenditures.
Items designated as POCOs (purchase order carryover), totaling the amount of $1,175,960, represent purchase orders carried over from Fiscal Year 2022/23 which utilize the planned use of fund balance. Due to turnover of staff in several departments, these items were not included in the Amended Budget adopted by the City Council on May 15, 2024.
There is an impact to the General Fund in the amount of $26,670, resulting from the above mentioned POCO impacts. Thus, no current General Fund resources are being utilized for this appropriation revision.
Two appropriations are submitted as a re-authorization. $576,000 in the Beautification Fund was previously approved by the City Council at the October 18, 2023, meeting. $130,000 in the Park Development Fund was previously approved by the City Council at the September 19, 2023, meeting. Similar to the POCO items, these were not previously included in the Amended Budget adopted on May 15, 2024, and thus require reapproval.
Increased general liability claims expenditures will be funded by the City’s self-insurance reserve.
There is zero impact as a result of amended appropriations to the Fire Protection Capital Fund, as the changes in expenditures are offset as an equal transfer between two-line items.
COUNCIL MISSION / VISION / GOAL(S) ADDRESSED:
The adoption of the Fiscal Year 2023/24 amended appropriations supports the City Council’s core value of providing and nurturing a high quality of life for all by demonstrating the active, prudent fiscal management of the City’s financial resources in order to support the various services the City provides to all Rancho Cucamonga stakeholders.
ATTACHMENTS:
None