Mid -Year Budget Adjustments
FY 2023-24REVENUESFund Program Account Account/Project Title Adjustment General Fund Other Funds Explanation 001 000 31110 Current Year Secured Taxes 200,000 200,000 - Adjustment based on property tax rolls 001 000 31130 ERAF Property Tax 25,000 25,000 - Adjustment based on property tax rolls 001 000 31310 General Sales Tax (250,000) (250,000) - Adjustment based on current receipt and expected amount 001 000 31610 San Diego Gas & Electric 50,000 50,000 - Adjustment based on revised expectations001 000 31620 Southern California Gas 30,000 30,000 - Adjustment based on revised expectations 001 000 31640 Cox Cable TV (80,000) (80,000) - Adjustment based on revised expectations 001 000 32210 Building Permits 50,000 50,000 - Based on current activity levels 001 000 33440 S.O.N.G.S. Grant 10,000 10,000 - Based on billed amount 001 000 33790 Other County Grants 49,000 49,000 - Based on revenues for SC Rides reimb 001 000 34132 Improvement Plan Check Fees (20,000) (20,000) - Less commercial and multi-familay development application plan check projects than expected
001 000 34136 Single Family Residence Plan Check Fee 10,000 10,000 - More fixed fee SRF projects submitted for plan check than expected 001 000 34234 Special Beach Events Fees 1,800 1,800 - Increase in Special Event Permit applications 001 000 34237 Film Permit Fees 6,500 6,500 - Increase in drone permits 001 000 34310 Parking Meters 85,000 85,000 - Based on current activity levels 001 000 34520 Engineering Plan Review 1,500 1,500 - More review of Building Permit applications than expected 001 000 34532 Engr. & Geotech. Reimbursements 4,000 4,000 - More reviews/OH than expected001 000 34712 Swimming Pool Rec Prog Fees 17,000 17,000 - Increase in swim lessions at Beach Club with expanded operating hours001 000 34720 Offsite Contract Class Fees (57,030) (57,030) - Reduction in offsite contract class programs (ie. Contract with SC Gymnast001 000 34740 Recreation Special Events 15,000 15,000 - Increase in attendance at City special events002 000 33585 State COPS Grant 15,000 - 15,000 Based on current receipt levels 016 000 36110 Investment Earnings 20,000 - 20,000 Based on current activity levels 021 000 39290 Transfers From Other Funds 176,800 - 176,800 Green line trolley support for pilot period 052 000 36110 Investment Earnings 50,000 - 50,000 Based on current activity levels 052 000 34180 Late Payment Charges (100,000) - (100,000) Due to restrictions on late charges 057 000 39290 Transfers From Other Funds 100,000 - 100,000 Due to restrictions on late charges065 000 39411 Fleet Operating 40,000 - 40,000 Adjustment based on expectations 065 000 39412 Fleet Replacement (40,000) (40,000) Adjustment based on expectations 067 000 36855 Miscellaneous Reimbursements 13,600 - 13,600 Based on current activity levels 068 000 36855 Miscellaneous Reimbursements 4,800 4,800 Based on current activity levels Total REVENUE changes 427,970 147,770 280,200
Funds Affected
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Mid -Year Budget Adjustments
FY 2023-24EXPENDITURESFund Program Account Account/Project Title Adjustment General Fund Other Funds Explanation 001 142 43570 Accounting And Auditing (5,000) (5,000) - Adjustment based on anticipated costs001 151 43605 Brokers Commissions 2,600 2,600 - Broker commision costs for Novella Royalle amendment 001 171 43560 Clerical Services (12,500) (12,500) - Adjustment based on anticipated costs001 171 43690 Other Professional Services 20,750 20,750 - Adjustment based on anticipated costs001 171 43690 Other Professional Services 3,000 3,000 - Adjustment based on anticipated costs 001 191 41010 Salaries, Regular Full Time (10,000) (10,000) - Adjustment based on anticipated costs001 218 43624 Crossing Guards (23,400) (23,400) - Adjustment based on anticipated costs001 219 44420 Special Meetings And Events 5,100 5,100 - Increased costs related to meetings and events 001 227 43612 Ambulance Program 16,000 16,000 - GEMT Participation Cost Increase001 411 43535 Single Family Residence Plan Check 20,000 20,000 - Potentially more plan check projects than expected. 001 413 41350 Accrued Leave Payoff 6,340 6,340 - More accured leave paid out than expected001 451 42410 Clothing And Uniforms 600 600 - Addition of two new code officers 001 481 41010 Salaries, Regular Full Time (35,700) (35,700) - Salary savings based on vacation position001 611 42490 Other Operating Supplies 25,000 25,000 - Traffic signal knockdowns001 625 41320 Premium Overtime – Regular 2,000 2,000 - Hourly Lifeguard needs + F/T Specialist vacancy 001 626 43890 Other Contractual Services 11,900 11,900 - Field trips require payment at time of reservation; increase offset by revenue offset001 628 41320 Premium Overtime – Regular 6,650 6,650 - New staff working programs for familiarity 001 628 41350 Accrued Leave Payoff (1,500) (1,500) - New staff - no payout balance available001 628 42491 Concession Supplies (10,000) (10,000) - Field Closures - operations closed for weekends001 628 43890 Other Contractual Services 19,450 19,450 - Rooftop replacement of batting cages at Steed001 633 43426 Maintenance Of Trees 30,000 30,000 - Appropriation for Emergency Tree Service/Storms001 634 43470 Maint. Of Other Facilities 30,000 30,000 - Maintain New Flock Cameras for 6 months, ongoing annual cost of $75,000001 635 43470 Maint. Of Other Facilities 25,060 25,060 - Maintenance New Tempoary Pickle Ball Courts 001 636 43470 Maint. Of Other Facilities 15,000 15,000 - Install of 2 Volleyball courts on beach019 819 47250 Transfers To Other Funds 176,800 - 176,800 Transfer to support Green line trolley support for pilot period052 461 42130 Medical Supplies 800 - 800 First aid kits for vehicles, costs increased to restock first aid kits in Bldg N 052 461 43480 Contracted Custodial Services 3,000 - 3,000 Additional custodial services for Bldg N052 461 43565 Answering Service 2,000 - 2,000 Additional funds needed for answering service for Utilities052 462 41320 Premium Overtime – Regular 50,000 - 50,000 Overtime costs higher than anticipated052 462 42280 Protective Supplies 4,000 - 4,000 Additional funds needed for mud boots, respirators, atmospheric analyzers, harnesses and first aid supplies 052 462 42390 Small Tools And Equipment 5,000 - 5,000 Due to increased costs for small tools & equipment, an adjustment is needed 052 462 42610 Purchased Water 160,000 - 160,000 Trabuco Canyon Water District and Baker Reliability Pass Through Charges were delayed and unavailable 052 462 43450 Maintenance Of Operating Equip. 25,000 - 25,000 Calle Agua pump rebuild project 052 462 43470 Maint. Of Other Facilities 181,000 - 181,000 Costs higher than anticipated for JRWSS Operation & Maintenance Chanrges ($89,226.92/month)052 462 43890 Other Contractual Services 20,000 - 20,000 OCFA weed abatement requirements for reservoirs ($15,000), and reservoir inspection/repairs based on Department of Drinking Water requirements after inspection of City facilities ($5,000). 052 463 42150 Chemical Supplies 50,000 - 50,000 Chemicals to treat water have increased as a result of inflation require additional funding. This includes Sodium Hypochlorite and Aqua Ammonia for the City's Reservoir Management System 052 463 42280 Protective Supplies 4,000 - 4,000 Significantly increased costs for PPE, and the need to purchase PPE and safety gear for new staff052 463 43470 Maint. Of Other Facilities 6,000 - 6,000 Unanticipated costs for pump house termite treatment for Reservoir 11 & 12, and fence repair052 463 43440 Maintenance Of Auto Equipment 10,000 - 10,000 A repair for a truck mounted compressor performed by an outside vendor Funds Affected
Attachment B
Fund Program Account Account/Project Title Adjustment General Fund Other Funds Explanation 052 463 43890 Other Contractual Services 28,800 - 28,800 An unanticipated expense of $15,000 due to a new fence installation around the Bahia Filter Plant. Santa Margarita Water District costs for Upper Chiquita O&M was was recd late and additional funding is needed to finish out the fiscal year's anticipated expenditures.
052 463 44110 Dues And Subscriptions 2,000 - 2,000 New employees obtaining required certifications052 464 43890 Other Contractual Services 50,000 - 50,000 MWDOC costs for the Water Use Efficiency and school programs came in higher than the initial budget was estimated at $50,000
052 465 42150 Chemical Supplies 100,000 - 100,000 Chemical costs to treat water have increased as a result of the pandemic, which requires additional funding.
This includes deliveries of Sodium Hypochlorite and Aqua Ammonia for the City's Reservoir Management System
052 465 43730 Rental Of Equipment 6,000 - 6,000 An increase is needed for ongoing rental of a Poly-tank which is being renting while the new tank is being constructed and there have been unforeseen construction delays. 052 465 43890 Other Contractual Services 3,000 - 3,000 Santa Margarita Water District Invoice 12454 for $2,908.40 dated 7/31/23 for FY 2023 4th Qtr O&M for Trampas Reservoir & Pico RW PS was recd 12/19/23 and processed from FY 2024 054 471 41350 Accrued Leave Payoff 2,100 - 2,100 Accrued Leave Payoff higher than anticipated054 471 42130 Medical Supplies 1,000 - 1,000 First aid kits, costs increased to restock first aid kits in Bldg J, vehicles, and other WRP buildings054 471 43480 Contracted Custodial Services 5,000 - 5,000 Additional custodial services for Bldg J and other WRP facilities054 471 43565 Answering Service 2,000 - 2,000 Additional funds needed for answering service for Utilities054 471 42380 Office Furniture And Equipment (Non-C 1,670 - 1,670 For new office furniture in the Collections Room to make a meeting space for the newly combined work groups (Collections/Electrical/Mechanical)
054 472 41350 Accrued Leave Payoff 2,000 - 2,000 Accrued Leave Payoff higher than anticipated054 472 42150 Chemical Supplies 70,000 - 70,000 Supply and fuel costs have continued to increase post pandemic, and overall chemical costs to treat wastewater have increased as a result, which requires additional funding. This includes Ferric Chloride, Sodium Hydroxide, Polymer, and Flosperse.
054 472 43370 Landfill Fees 20,000 20,000 Increased costs for transport of biosolids from WRP to composting facilities054 473 42150 Chemical Supplies 8,000 8,000 Additional funds required for purchase of RootX.054 473 42490 Other Operating Supplies 10,000 10,000 Additional funds needed due to inflation for other operating supplies for Collections054 473 43060 Travel And Training 2,380 2,380 Additional Training was needed for new employees054 473 43690 Other Professional Services 7,740 7,740 ECIS contract costs require and adjustment based on the contract amount.056 661 41320 Premium Overtime – Regular 4,100 - 4,100 FT Staff Working Holidays056 661 42110 Horticultural Supplies 13,070 - 13,070 Bunker and Divot Sand056 661 42310 Gasoline 1,700 - 1,700 Based on current fuel and activity levels056 661 42330 Diesel Fuel 5,000 - 5,000 Based on current fuel and activity levels056 661 42550 Automotive & Equipment Parts 11,300 - 11,300 Inflation056 661 43750 Rental Of Uniforms 2,500 - 2,500 More Full Time Staff056 661 43890 Other Contractual Services 58,420 - 58,420 Temporary employees and Men's Club Clock repair057 541 43890 Other Contractual Services (6,780) - (6,780) Reduction in amounts based on contract amounts and levels.057 541 44256 N P D E S Permits 6,000 - 6,000 County Cost-Share was more than anticipated058 518 47250 Transfers To Other Funds 100,000 - 100,000 Transfer to support street sweeping services (trash services)059 551 42380 Office Furniture And Equipment (Non-C 1,380 - 1,380 Office furniture in the Collections Room for a meeting space for the newly combined work groups (Collections/Electrical/Mechanical)
059 552 43890 Other Contractual Services 25,000 - 25,000 Ocean Blue Environmental Services contract for on-call hazardous waste cleanup to cover the contract amount of $75,000 for multiple fiscal years to finish out the contract and cover costs. 059 552 43471 Maint. Of M02 Diversion Facility 14,500 - 14,500 An unforeseen pump rebuild was necessary with funds requested065 619 42310 Gasoline 36,250 - 36,250 Increased fuel prices065 824 45600 Automotive Equipment 111,000 - 111,000 Vehicle costs atnticipated based on quotes and personal watercraft replacement068 816 44050 Claims Paid 520,000 - 520,000 Various claim payments made during the course of the year Total EXPENDITURE changes 2,064,080 141,350
A
1,922,730
ttachment B