BLUE FOLDER ITEM
Blue folder items are additional back up material to administrative reports and/or public comments received after the printing and distribution of the agenda packet for receive and file.
CITY COUNCIL MEETING
JUNE 18, 2024
L.2 CONTINUE THE PUBLIC HEARING TO CONSIDER THE FISCAL YEAR 2024-2025 CITY
MANAGER'S PROPOSED BUDGET AND FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM
AND ASSOCIATED BUDGET RESPONSE REPORTS
ADOPT BY TITLE ONLY RESOLUTION NO. CC-2406-054, A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF REDONDO BEACH, CALIFORNIA, ADOPTING AN ANNUAL BUDGET FOR FISCAL YEAR 2024-25
a. Reconvene the Public Hearing, take testimony;
b. Close the Public Hearing;
c. Receive and file the Budget Response Reports; and
d. Adopt by title only Resolution No. CC-2406-054, including approval of Budget Response Report Nos. 1 and 56.
CONTACT: WENDY COLLAZO, FINANCE DIRECTOR
• BUDGET RESPONSE REPORT #1-REVISION 2
BRR #1
CITY OF REDONDO BEACH
Budget Response Report
#1-Revised v. 2
June 13, 2024
Question:
What corrections/adjustments need to be made to the FY 2024-25 Proposed Budget document for inclusion in the Adopted Budget?
Response:
Corrections/adjustments that need to be made to the FY 2024-25 Proposed Budget document are listed below.
Corrections or Adjustments which modified revenue or appropriations calculations:
Background: When the projection is prepared for Budget the City’s financial system will occasionally insert hardcoding that reverses the numerical operation when entering the budget numbers. This causes debits to reflect as credits and vice versa. Munis Tyler (the Financial System provider) has been contacted to review the settings that were incorporated in the system when it was established to help reduce these transpositions, but for now they must be caught manually.
The table below outlines the adjustments needed to correct these errors. The net impact to the General Fund for the below corrections totals $13,887, which reduces the available unallocated Fund Balance to $69,304 Fund Type Dept Div. Account Correction / Adjustment Amount General
Fund Revenue CS Performing Art Center Other Fees $0.38 incorrectly allocated. Corrected to $0 $ (0.38) General
Fund Expense CS Cultural Activities Donations
Donation expenditure line
appropriated a negative
($300). Corrected to $0
$ (300)
General
Fund Expense CD Planning Advertising / Promotions
The reduction of prior year
one-time did not allocate
correctly. Increase
appropriation to reflect
core costs.
$14,216.77
General
Fund Expense CCO Elections Vac/Holiday Cash out (NON-PERS) A negative appropriation
was allocated. Corrected
to $0 to reflect correct
cost.
$ (30.77)
BRR #1
Fund Type Dept Div. Account Correction / Adjustment Amount Measure R Revenue CS
Beach City
Transport
Operations
Measure R Clean Fuel
FY 23-24 Carryover
amount populated.
Adjustment removes the
carryover revenue.
$ (31,983)
Measure R Expense PW Capital Building /
Improvements
This is existing project
moved to a new funding
source. New Expense
account was created for
the project in the fund.
$300,000
Harbor
Tidelands Revenue CS Seaside Lagoon Seaside Lagoon Entrance Fee Revenue was entered as a
debit versus credit.
Adjustment will reflect
revenue correctly.
$ 460,142
Harbor
Tidelands Revenue CS User Pay Prog -Tidelands Recreation Programs Revenue was entered as a
debit versus credit.
Adjustment will reflect
revenue correctly.
$ 31,500
Harbor
Tidelands Revenue CS User Pay Prog -Tidelands Miscellaneous Revenue Revenue was entered as a
debit versus credit.
Adjustment will reflect
revenue correctly.
$ 300.00
Harbor
Tidelands Revenue WED User Pay Prog -Tidelands Grant Revenue Grant revenue incorrectly
recognized in the fund and
mini financial tables.
Revenue will be reflected
when received.
$(6,750,000)
Harbor
Tidelands Expense Various
Fire / Police /
PW / Property
Mgmt.
Principal / Interest
Payment POB (Debt)
Removed duplicate
appropriation of debt
which is reflected In
Transfers.
$ (570,084)
Harbor
Tidelands Expense FD Harbor Patrol Furniture / Equipment The reduction of prior year
one-time did not allocate
correctly. Increase
appropriation to reflect
core costs.
$9,854.95
Harbor
Tidelands Expense WED
Tidelands
Property
Management
Special Departmental
Supplies
The reduction of prior year
one-time did not allocate
correctly. Increase
appropriation to reflect
core costs.
$8,000
Harbor
Uplands Expense Various
Fire / Police /
PW / Property
Mgmt.
Principal / Interest
Payment POB (Debt)
Removed duplicate
appropriation of debt
which is reflected In
Transfers.
$188,567
Harbor
Uplands Expense WED
Uplands
Property
Management
Special Departmental
Supplies
The reduction of prior year
one-time did not allocate
correctly. Increase
appropriation to reflect
core costs.
$153,000
Harbor
Uplands Expense WED
Uplands
Property
Management
Maintenance / Repair
The reduction of prior year
one-time did not allocate
correctly. Increase
appropriation to reflect
core costs.
$15,000
BRR #1
Fund Type Dept Div. Account Correction / Adjustment Amount Harbor
Uplands Expense CIP Capital Building / Improvements
The capital outlay cost was
incorrectly allocated to
Upland’s fund. It was
reclassified to grants for
project 70760.
$(1,466,279)
John
Parson's Revenue CS Cultural Activities Public Art Contribution Revenue was entered as a
debit versus credit.
Adjustment will reflect
revenue correctly.
$ 275,000
John
Parson's Revenue CS Cultural Activities Public Art Contribution Revenue was entered as a
debit versus credit.
Adjustment will reflect
revenue correctly.
$150,000
John
Parson's Revenue CS Cultural Activities Public Art Contribution Revenue was entered as a
debit versus credit.
Adjustment will reflect
revenue correctly.
$125,000
John
Parson's Revenue CS Cultural Activities Public Art Contribution Revenue was entered as a
debit versus credit.
Adjustment will reflect
revenue correctly.
$100,000
CDBG Revenue CS CDBG Grant Revenue
Revenue was entered as a
debit versus credit.
Adjustment will reflect
revenue correctly.
$140,071
Grant Expense NA Grants Special Departmental
Supplies
The reduction of prior year
one-time expenses did not
allocate correctly. Increase
appropriation to reflect
core costs.
$3,000
Narcotic
Forfeiture
& Seizure
Expense CIP N/A Building/Improvements
Move project 20690 to
proper fund for CIP. Move
from fund 302 to Fund 300
to allocate in the correct
funding source.
($250,000)
Capital Expense CIP N/A Building/
Improvements
Move project 20690 to
proper fund for CIP. Move
from fund 302 to Fund 300
to allocate in the correct
funding source.
$250,000
Major
Facilities &
Repair
Expense CIP N/A Building/
Improvements
Move project 20800 from
fund 707 to fund 300 to
allocate in the correct
funding source.
($150,000)
Capital Expense CIP N/A Building/
Improvements
Move project 20800 from
fund 707 to fund 300 to
allocate in the correct
funding source.
$150,000
BRR #1
Fund Type Dept Div. Account Correction / Adjustment Amount General Expense Fire Special Services n/a
Correction to the
Personnel summary on p.
60-61 of the budget to
show 1.0 FTE Emergency
Preparedness Coordinator.
Position costs are included
in the budget; change
adds title and updates
total position count to
70.0 from 69.0
$0
Typographical Corrections or Adjustments to Format that do not modify financial calculations:
Background: The City launched Cleargov for the 2024-25 budget year to improve efficiency and transparency in budget reporting. With the launch of the new system, many items required customization to accommodate reporting that was relevant to the City’s objectives and to provide a budget document that was informative and could be useful when comparing revenues/expenses to prior years. The first edition on the new platform produced formatting discrepancies that need to be edited to provide a product that is easier to follow and compare to prior years.
The table outlines the adjustments requested for approval:
Section Page
Number
Issue Difference Action
Overall All pages The footer includes City of Redondo Beach FY 2024-25 Budget twice
Remove duplication.
City Manager's
Message
7 The table shows the total for General Fund
Revenue for Proposed FY 24-25 is $116,503,013
vs the General Fund Comprehensive Summary
table that shows a total of $116,498,773 for
Proposed FY 24-25 (page 88). The difference of
$4,240 is in the category Other Revenues
4,240 The tables were not correlated
based on the formatting from
Cleargov. Corrections to the
tables have been reflected.
City Manager's
Message
19 The FY 24-25 General Fund Summary table shows
Recommended Decision Packages-One-Time
Recommended Expenditures of ($3,280,131) vs
the FY 24-25 Recommended Decision Packages
Table that shows the total General Fund OneTime of $3,380,131 (page 24). The difference is $100,000
100,000 The tables were not correlated
based on the formatting from
Cleargov. Corrections to the
tables have been reflected.
City Manager's
Message
After 25 Insert Final Budget Motion Letter For Adopted Budget Version General
Information
Before
page 25
Insert GFOA Budget Award Added to book
General
Information
After
GFOA
Budget
Award
Insert Adopted Budget Resolution For Adopted Budget Version BRR #1
Section Page
Number
Issue Difference Action
General
Information
28 Paragraphs needed for economic outlook section
including Redondo Beach Economy
Draft of paragraphs done here:
Redondo Beach Economy
section is auto complete by
Cleargov
General
Information
31 Update Principal Employers list Updated information provided by Robert. Total of number of
employees for the entire City
is not easily accessible so top
Employer’s list was provided
with number of employees
here:
General
Information
38 Add Section Title Demographics to Cleargov
demographics section. Possibly move Cleargov
demographic section after Principal Employers
(page 31)
Demographics title creates an
extra page. Moved
Demographics section after
General Information Section
General
Information
43 Add Section Title Statement of Financial
Principles, in the PDF it jumps to the City Policy
section of that page
Section has been added.
General
Information
55 Add Gann Limit Section For Adopted Budget Version
Financial
Summaries
68 The Grand Total line of the Summary Before City
Manager Recommendations table is pushed to
the next page. Possibly shrink table to fit on one
page
Updated with new data
uploaded.
Financial
Summaries
75 The Total Revenues in the Financial Summaries
Comprehensive Summary is $237,445,514 vs.
Revenue Estimates Overview $238,255,514 (page
169). The difference is $810,000
810,000 The tables were not correlated
based on the formatting from
Cleargov. Corrections to the
tables have been reflected.
Financial
Summaries
76 Create page for Citywide Revenues section. This
way it shows up in the table of contents and is
more visibly noted. Added Summary paragraphs
to section
Updated with new data
uploaded.
Financial
Summaries
76 Update Graph Descriptions to FY 2024-25
Adopted Revenue by Fund
Updated with new data
uploaded.
Financial
Summaries
76 Update Graph to Stacked Dollars instead of
Percentage
Updated with new data
uploaded.
Financial
Summaries
77 Update Graph Descriptions to FY 2024-25
Adopted Revenue by Source
Updated with new data
uploaded.
Financial
Summaries
77 Page Break on the table so it shows up
completely on next page
Updated with new data
uploaded.
Financial
Summaries
81 Create page for Citywide Expenditures section.
This way it shows up in the table of contents and
is more visibly noted. Added Summary
paragraphs to section
Updated with new data
uploaded.
Financial
Summaries
82 Page Break on the table so it shows up
completely on next page
Updated with new data
uploaded.
Financial
Summaries
82 Changed title to Expenditures by Department
instead of Function
Updated with new data
uploaded.
BRR #1
Section Page
Number
Issue Difference Action
Financial
Summaries
84 Page Break on the table so it shows up
completely on next page
Updated with new data
uploaded.
Financial
Summaries
88 In General Fund Comprehensive Summary, the
Charges for Services is $22,768,055 vs. table in
City Manager's Message $22,767,054 (page 7) vs.
Revenue Estimate Overview table $22,767,054
(page 173
1,001 The tables were not correlated
based on the formatting from
Cleargov. Corrections to the
tables have been reflected.
Financial
Summaries
89 In Revenues by Sources paragraph, change town
to City. Table also has total Revenue Source of
$116,498,773 like page 88 which is different than
page 7
Adjustment to have
information correlate added.
Financial
Summaries
89 Update Graph to Stacked Dollars instead of
Percentage
Adjustment to have
information correlate added.
Financial
Summaries
91 Page Break on the table so it shows up
completely on next page
Adjustment to have
information correlate added.
Financial
Summaries
91 Update Graph to Stacked Dollars instead of
Percentage
Adjustment to have
information correlate added.
Financial
Summaries
93 Update Graph to Stacked Dollars instead of
Percentage
Adjustment to have
information correlate added.
Financial
Summaries
96 In Enterprise Funds Summary paragraph change
town to City
Adjustment to have
information correlate added.
Financial
Summaries
97 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
97 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
99 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
100 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
102 In Special Revenue Funds Summary paragraph
change town to City
Adjustment to have
information correlate added.
Financial
Summaries
103 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
105 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
107 In Capital Projects Funds Summary paragraphs
change town to City
Adjustment to have
information correlate added.
Financial
Summaries
108 Page Break on the table so it shows up
completely on next page
Adjustment to have
information correlate added.
Financial
Summaries
110 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
112 In the Internal Service Funds Summary
paragraphs change town to City
Adjustment to have
information correlate added.
Financial
Summaries
113 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
115 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
118 In Debt Service Funds Summary paragraphs
change town to City
Adjustment to have
information correlate added.
Financial
Summaries
119 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
125 In Harbor Tidelands Summary paragraphs change
town to City
Adjustment to have
information correlate added.
Financial
Summaries
122 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
BRR #1
Section Page
Number
Issue Difference Action
Financial
Summaries
129 In Harbor Uplands Summary paragraphs change
town to City
Adjustment to have
information correlate added.
Financial
Summaries
131 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
133 The Solid Waste Summary is written as the
Harbor Uplands Summary. Update Summary to
Solid Waste fund
Adjustment to have
information correlate added.
Financial
Summaries
135 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
137 In Wastewater Summary paragraphs change
town to City. Remove second sentence
Adjustment to have
information correlate added.
Financial
Summaries
138 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
140 In Transit Summary paragraphs change town to
City.
Adjustment to have
information correlate added.
Financial
Summaries
142 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
144 In Vehicle Replacement Summary paragraphs
change town to City
Adjustment to have
information correlate added.
Financial
Summaries
146 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
151 In Community Development Block Grant
Summary paragraphs change town to City
Adjustment to have
information correlate added.
Financial
Summaries
152 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
154 In Housing Authority Summary paragraphs
change town to City. No beginning or Ending
Fund Balance listed
Adjustment to have
information correlate added.
Financial
Summaries
155 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
157 In Successor Agency Summary paragraphs change
town to City. No beginning or Ending Fund
Balance listed
Adjustment to have
information correlate added.
Financial
Summaries
155 Update Graph to Stacked Dollars instead of
Mountain Chart
Adjustment to have
information correlate added.
Financial
Summaries
160 Housing Successor Agency numbers are pulling
the same numbers as the Successor Agency.
Updated page settings to pull
from fund 971 Low Mod
Income Housing
Financial
Summaries
161 Update Graph to Stacked Dollars instead of
Mountain Chart
Added and correlated to
report correctly.
Financial
Summaries
163 In Community Financing Authority Summary
paragraphs change town to City. Beginning and
ending Fund Balances are not available for FY 24
& FY 25
Corrected Town to City.
Revenue 173 In the table Charges for Services $8,957,412 + Overhead $13,809,642 = $22,767,054. The
Charges for Services Summary has $22,768,055
(page 182). The difference is $1,001. The General
Fund Comprehensive Summary has $22,768,055
for Charges for Services (page 88).
1,001 The tables were not correlated
based on the formatting from
Cleargov. Corrections to the
tables have been reflected.
Revenue After 173 Missing Two-Year Comparison of Estimated Revenues by Fund table
Added and correlated to
report correctly.
Revenue After 173 Missing General Fund Revenue Detail FY 20-21 to FY 24-25 table (by Character Code-Object Code)
Added and correlated to
report correctly.
BRR #1
Section Page
Number
Issue Difference Action
Revenue After 173 Missing Other Funds Revenue Detail FY 20-21 to FY 24-25 table (by Fund-Character Code)
Added and correlated to
report correctly.
Revenue 175 Page Break on the table so it shows up
completely on next page
Formatting adjusted.
Revenue 176 Page Break on the table so it shows up
completely on next page
Formatting adjusted.
Revenue 178 Page Break on the table so it shows up
completely on next page
Formatting adjusted.
Mayor & City
Council
193 Delete paragraph in Expenditures by Fund, not
created in other departments
Formatting adjusted.
Mayor & City
Council
193 Make bar graph a pie chart Formatting adjusted.
City Attorney 233 Make bar graph a pie chart Formatting adjusted.
City Attorney 234 Delete last 3 sentences of paragraph. Not relevant
Formatting adjusted.
City Manager 251 Expenditure Summary is $2,514,789 vs. Operating Expenses table $1,364,606 (page 250). The
difference is $1,150,183 (transfers out was not
included in the Operating Expense tables.
Previous budget books did not include transfers
out)
1,150,183 The tables were not correlated
based on the formatting from
Cleargov. Corrections to the
tables have been reflected.
Information
Technology
262 Expenditure Summary is $4,685,676 vs. Operating
Expenses table $4,515,869 (page 261). The
difference is $169,807 (transfers out was not
included in the Operating Expense tables.
Previous budget books did not include transfers
out)
169,807 The tables were not correlated
based on the formatting from
Cleargov. Corrections to the
tables have been reflected.
Financial Services 291 Expenditure Summary is $3,090,275 vs. Operating Expenses table $3,098,148 (page 289). Part-time
Salaries 500010 in the Operating Expenses table
$40,527 vs. Cleargov $41,036; difference of
($509). Contracts/Professional Services 520040 in
the Operating Expenses table $472,130 vs.
Cleargov $463,747; difference of $8,383. Total
difference of expenditures is $7,874
7,874 The tables were not correlated
based on the formatting from
Cleargov. Corrections to the
tables have been reflected.
Police 301 Operating Expenses tables included transfers out line. Not all departments include transfers out
and previous budget books did not include
transfers out. The Operating Expenses table
matches the Expenditures Summary (Cleargov
total)
Uniformed the reporting
structure.
Police 307 Operating Expenses tables included transfers out line. Not all departments include transfers out
and previous budget books did not include
transfers out. The Operating Expenses table
matches the Expenditures Summary (Cleargov
total)
Uniformed the reporting
structure.
Police 311 Operating Expenses tables included transfers out line. Not all departments include transfers out
and previous budget books did not include
transfers out. The Operating Expenses table
matches the Expenditures Summary (Cleargov
total)
Uniformed the reporting
structure.
BRR #1
Section Page
Number
Issue Difference Action
Fire 329 Expenditure Summary is $21,303,895 vs.
Operating Expenses table $21,207,251 (page
328). Personnel Adjustments 500100 are $0 in
the Operating Expenses table vs. $96,823 in
Cleargov; difference is $96,823. Overtime 500020
are $1,247,782 vs. $1,247,603 in Cleargov;
difference is ($179). Total difference of
expenditures is $96,644
96,644 The tables were not correlated
based on the formatting from
Cleargov. Corrections to the
tables have been reflected.
Library 353 Hide Expenditures by Fund, all general fund Uniformed the reporting structure.
Community
Services
362 Operating Expense tables included transfers out
$3,096,600. Not all departments included
transfers out and previous budget books did not
include transfers out.
Uniformed the reporting
structure.
Community
Services
363 Expenditure Summary is $26,877,179 vs.
Operating Expenses table $26,737,109 (page
362). Undefined Contracts & Professional
Services 0000-520040 are $4,608,368 vs.
$4,708,439 in Cleargov; difference of $100,071.
Undefined Mobility Access 0000-510040 is $0 vs.
$40,000 in Cleargov. These two undefined
accounts are shown in the 234 Fund. These
amounts show up in the FY 23-24 Original Budget
Column
140,070 The tables were not correlated
based on the formatting from
Cleargov. Corrections to the
tables have been reflected.
Community
Services
370 Operating Expense tables included transfers out
of $3,061,680. Not all departments included
transfers out and previous budget books did not
include transfers out.
Uniformed the reporting
structure.
Community
Services
378 Operating Expense tables included transfers out
of $34,920. Not all departments included
transfers out and previous budget books did not
include transfers out.
Uniformed the reporting
structure.
Community
Development
393 Delete paragraph in Expenditures by Fund, not
created in other departments
Uniformed the reporting
structure.
Waterfront &
Economic
Development
412 Expenditure Summary is $4,448,207 vs. Operating
Expenses table of $19,558,800 (page 411). Not all
funds were selected from page settings in
Cleargov. Total when all funds are selected is
$20,364,676 (verified on page 83). Difference
between Expenditure Summary $20,364,676 and
Operating Expenses table $19,558,800 is still
$805,876 due to transfers out not included.
805,876 The tables were not correlated
based on the formatting from
Cleargov. Corrections to the
tables have been reflected.
Public Works 427 Operating Expenses tables included transfers out of $252,980. Not all departments included
transfers out and previous budget books did not
include transfers out
Uniformed the reporting
structure.
Public Works 437 Operating Expenses tables included transfers out of $170,577. Not all departments included
transfers out and previous budget books did not
include transfers out
Uniformed the reporting
structure.
Public Works 439 Operating Expenses tables included transfers out of $82,404. Not all departments included
transfers out and previous budget books did not
include transfers out
Uniformed the reporting
structure.
BRR #1
Section Page
Number
Issue Difference Action
Public Works 449 Operating Expenses tables included transfers out line. Not all departments included transfers out
and previous budget books did not include
transfers out
Uniformed the reporting
structure.