CITY COUNCIL SPECIAL
STUDY SESSION MEETING AGENDA
TUESDAY APRIL 23, 2024 5:30 PM
SAN DIMAS COUNCIL CHAMBER
CONFERENCE ROOM
245 EAST BONITA AVENUE
A public agenda packet is available for review on the City’s website www.sandimasca.gov or by contacting the City Clerk’s Office at [email protected].
CITY COUNCIL
Mayor Emmett Badar, Mayor Pro Tem Ryan A. Vienna, Councilmember Rachel Bratakos, Councilmember Eric Nakano, Councilmember Eric Weber
CALL TO ORDER AND FLAG SALUTE
ORAL COMMUNICATIONS
(Members of the audience are invited to address the City Council on any item on this agenda. Public comment will not be taken during each individual agenda item, except for public hearing items.
Comments on public hearing items will be heard when that item is scheduled for discussion. Under the provisions of the Brown Act, the legislative body is prohibited from engaging in discussion on any item not appearing on the posted agenda. However, your concerns may be referred to staff or set for discussion at a later date. Each speaker will be limited to speaking once for up to (3) three minutes.) STUDY SESSION
1. Discussion of and Direction Related to the Preliminary 202425 Operating and Capital Budget
ADJOURNMENT
Notice Regarding Americans with Disabilities Act: In compliance with the ADA, if you need assistance to participate in a city meeting, please contact the City Clerk’s Office at (909) 3946216. Early notification before the meeting you wish to attend will make it possible for the City to make reasonable arrangements to ensure accessibility to this meeting [28 CFR 35.10235.104 ADA Title II].
Copies of documents distributed for the meeting are available in alternative formats upon request. Any
Notice Regarding Americans with Disabilities Act: In compliance with the ADA, if you need assistance to participate in a city meeting, please contact the City Clerk’s Office at (909) 3946216. Early notification before the meeting you wish to attend will make it possible for the City to make reasonable arrangements to ensure accessibility to this meeting [28 CFR 35.10235.104 ADA Title II].
Copies of documents distributed for the meeting are available in alternative formats upon request. Any writings or documents provided to the City Council regarding any item on this agenda will be made available for public review Monday through Thursday 7:30 a.m. to 5:30 p.m. and on Fridays from 7:30 a.m. to 4:30 p.m. at the Administration Counter at City Hall and San Dimas Library. In addition, most documents are posted on the City’s website at www.sandimasca.gov.
Posting Statement: I declare under penalty of perjury that on April 19, 2024, I posted a true and correct copy of this agenda on the bulletin board in the Civic Center Plaza of City Hall at 245 E. Bonita Ave., San Dimas Library 145 N. Walnut Ave., San Dimas Post Office 300 E. Bonita Ave., Von’s Via Verde Shopping Center 1160 Via Verde Ave., and on the City’s website www.sandimasca.gov/agendasminutes/ as required by law.
April 19, 2024
Debra Black
Debra Black, City Clerk Page 2
Agenda Item Staff Report
To: Honorable Mayor and Members of City Council
For the Meeting of April 23, 2024
From: Chris Constantin, City Manager
Prepared by: Michael O'Brien, Director of Administrative Services Subject: Discussion of and Direction Related to the Preliminary 2024-25 Operating and Capital Budget
____________________________________________________________________________
SUMMARY
An overview of the preliminary 2024-25 Operating & Capital Improvement Program Budget
RECOMMENDATION
Staff recommends that the City Council:
Review the draft version of the 2024-25 Operating and Capital Improvement Program Budget, provide comments and direct staff to proceed with one of the following three options to address the budgeted General Fund budget deficit:
1. Utilize Reserves – Utilize Reserves to fund the budget deficit, reducing the unassigned fund balance from 47% to 40% and the combined Unassigned and Assigned fund balance from 112% to 101%. Revisit the budget at mid-year to reassess any necessary spending reductions.
2. Reduce Operating Expenditures – Reduce operating expenditures to balance with operating revenue, resulting in an unassigned fund balance of 48% and an Unassigned and assigned fund balance of 112%.
3. Reduce Some Operating Expenditures and Use Reserves – Implement a mix of reserves and Council directed service reductions.
4. Other Direction – Provide further direction on areas to consider as we move forward with a final draft Operating and Capital Improvement Program Budget.
Discuss Preliminary Draft Budget Page 2
For the Meeting of April 23, 2024
FISCAL IMPACT
The overall budget demonstrates a deficit of $1,726,407 prior to considering the implications of other items, such as labor negotiations, capital improvements to the Recreation Center, Consumer Price Index (CPI) increase to contracts that may be more than anticipated in the preliminary budget.
The proposed budget would reduce the unassigned fund balance of $14,260,551 by ($1,726,407) to a total of $12,534,144, with the General Fund Assigned & Unassigned total balance decreasing by ($1,142,407) to total of $31,456,930. A transfer of unspent funds from the unassigned to the assigned reserve, totaling $584,000, is designated for future capital asset replacement needs.
The reserve balance for all funds would decrease from $70,176,860 to $57,747,351 a reduction of ($12,429,509), primarily allocated for major road reconstruction and Housing capital projects.
BACKGROUND
The 2024-25 budget cycle commenced with a January 10, 2024, kickoff meeting with senior staff.
Over the next three months, staff meet with the city commissions to consider their recommendations for the budget and discussed budget priorities with Council at the February 27th study session.
Guided by the priorities and principals established by the City Council in both 2021 and 2022, staff formulated and submitted budget proposals that were reviewed by Finance staff.
Starting March 18th, 2024, Finance staff met with each department to discuss proposals and identify adjustments based on past actuals and activity, aiming to propose budgets aligning with anticipated service levels.
During the week of March 25th, 2024, departments, along with Finance staff, met with City Management to discuss proposed projects, and equipment additions and replacements as well as their operational plans. Based on recommendations for items to be included, the preliminary budget includes the results of the Finance and City Management review of department requests, actuals, and activity levels.
Given the deficit spending anticipated, as part of the City’s resiliency efforts, each department provided reduction proposals to be available to reduce the difference between revenues and anticipated expenditures. The extent of reductions is based on the extent to which the City Council desires to subsize operational deficits with reserves. Priority is given to retain permanent staff, but department proposals include service level reductions for potential consideration.
Finance staff continues to monitor the current year's revenues and expenditures to better calculate the deficit and reserve balance for the ending 2023-24 fiscal year and make any necessary revisions to the projected revenues and expenditures for the final draft 2024-25 budget. The final budget will include the most up to date adjustments which should include considerations for mandatory vendor contract increases for CPI, changes in what department requests are considered, and City Council direction on various expenditures.
The purpose of the discussion is to provide more details of the extent of the deficit and provide direction to staff on how to proceed in addressing the deficit.
Discuss Preliminary Draft Budget Page 3
For the Meeting of April 23, 2024
DISCUSSION/ANALYSIS
Several years ago, the city projected deficits when considering a conservative estimate of revenues and fully expending operating and capital allocations in approved budgets. Fortunately, for a variety of reasons, the City has avoided incurring significant deficits. This included the unanticipated revenue during the pandemic, which included more than $3 million in pandemic related sales tax, over $8 million in American Recovery Plan Act grant funding, vacancy savings, delaying capital projects planned for each fiscal year, and departments not fully expending their appropriate budgets.
While the result of these previous years has allowed the city to not dip into reserves, the reality of the situation is that the projected deficit will be a reality without considering the ongoing demands of current expenditures against revenue. In the City’s 5-Year Forecast, projections show that starting in 2024-25 and going forward over the subsequent four years, the City’s expenditures will exceed revenues. While the extent of deficit will change based on what the final 2024-25 activity will be following the close of the fiscal year on June 30, 2025, the city will no longer have American Recovery Plan Act grant funding to subsidize projected deficits. Thus, the deficit could rise to the $2-3 million mark depending on what additional expenditures are added into the final budget.
Implementing Resiliency Efforts to Close the Budget Deficit Gap The City has been working to strengthen the City’s resiliency to future deficits by increasing revenue and taking a closer look at expenditures. To this end, the city implemented its first holistic fee study which reduced taxpayer subsidies for activities paid by fees. Additionally, the City has made the decision to reduce the growth in unfunded pension liabilities by contributing additional funds to pay down such liabilities which grow regularly, specifically in the case of liabilities for new employees hired after 2012.
This budget cycle, the city is taking a closer look at 2023-24 budget appropriations versus projected actual expenditures and reducing 2024-25 budget appropriations to more realistic expectations for services levels. To ensure the reductions do not hamper a department’s ability to provide critical service, each department is being given a contingency to address unanticipated overages that may occur at a budget category level.
Departments provided reduction proposals for consideration in the case the city turns to operational activity reductions instead of relying on reserves to cover operating deficits. Reserves, specifically unassigned reserves, are provided to protect the city from unanticipated or strategic deficits and are not generally intended to support deficit operations in lieu of decisions to increase revenue, reduce cost for program, or considering alternative delivery models, including eliminating the activity to balance a deficit.
For example, the City will need to replace the San Dimas Loop due to damage during the storms, and due to its age and condition, the item was denied for funding from emergency funding sources. This is a sudden and important item with funding unavailable and is unanticipated. This is a reasonable use for reserves. This is different than predictable increases in expenses in operational or capital programming that are not sudden such as the increasing cost of providing planning services. The city either should revisit fees, adjust operations, reduce services to match revenue, or reduce another activity to allow for those savings to cover the deficit in planning services.
Discuss Preliminary Draft Budget Page 4
For the Meeting of April 23, 2024
Preliminary 2024-25 Budget
The preliminary budget was formulated to not add new full-time equivalent positions and intends to retain permanent positions. There are service level reductions that may occur in some of the reduction proposals which would reduce hourly service, but the goal is to retain our permanent employees.
City Council and the Commissions identified the following items they desired considered in the budget.
• Allocate money to Fund 20, the Community Parks and Development Fund, to start saving for future capital projects. No additional transfer in at this time. Fund currently has $114,628 available for future use.
• Arts and Culture line item: $10,000-$30,000. Not budgeted at this time. • Housing Trust Fund membership. Not budgeted at this time. • Tree planting. Increase tree planting budget by $20,000 as compared to 2022-23. Increase not budgeted at this time.
• Dog and people respite station in a park. This is comprised of a bench, a tree, a people drinking fountain and a dog drinking fountain. Dog/People respite budgeted to be added to Civic Center Park.
• Activate the alley next to San Dimas Grain Co. install hanging lights, benches, a table with an umbrella, potted plants, etc. No enhancements to alley budgeted at this time. • Planning Commission: sending commissioners to Planning Commissioner’s Academy. Included in preliminary budget.
• Senior Commission: Improvements to the Art room at the Senior Center, currently budgeted but will likely be carried over to next fiscal year due to workload – Not budgeted at this time. Project delayed to a future budget cycle.
• Equestrian Commission: Expanding the walking/horse riding trail system.
No expansions are budgeted at this time.
• Public Safety Commission: Expand flock camera system; leverage savings from staffing for public safety technology and additional resources for certain crimes (i.e. business smashes). No expansion budgeted at this time.
• Parks and Recreation Commission:
a. Dog/people water fountain park feature – Installation of one station in the Civic Center Park.
b. Welcome wagon replacement. Budgeted transfer to fund 100 for future replacement.
Discuss Preliminary Draft Budget Page 5
For the Meeting of April 23, 2024
c. Pickleball – (specifically, the request was that staff begin outreach around the issue).
No courts are funded at this time.
d. Park Restrooms – rehab park restrooms as needed. No rehabs budgeted at this time. e. Upgrade tennis court lights to LED. No tennis court lighting replacements budgeted at this time.
f. Continue to install cameras in city parks as funding permits. No additional park cameras budgeted at this time.
The preliminary budget includes purchases of major equipment and capital improvements such as the following:
Major Equipment
Tractor & Skip Loader $220,000
150 Gallon Crack Sealer & Compressor $120,000
Toro Dingo Attachments $25,210
Building & Code Enforcement Vehicles $180,000
Public Work Vehicles $80,000
Total Major Equipment $625,210
Capital Projects
Arrow Highway Pavement Rehabilitation $3,625,000
San Dimas Loop Road Repair $3,000,000
Badillo Pavement Rehabilitation $2,295,045
Fifth Street Pavement Rehabilitation $900,000
Cul-de-sac repairs $200,000
Annual Pavement Preservation $444,000
Red Steel Pole and Wooden Street Light Replacements $555,000 Charter Oak Existing Wall Extension & Repair $50,000
Roof replacements & City Hall and the Train Depot $480,000 Utility Under grounding San Dimas Avenue to Third Street $2,350,000 Total Capital Projects $13,902,045
Attachment 1, the City’s budget by category, is included with this staff report. At the lowest level, the City Council approves budget appropriations at the category level. Thus, this document provides details including the following
• 2022-23 Actual
• 2023-24 Approved Budget (as of 3/31/2024)
• 2023-24 Revised Estimate, (how accounts are trending to end the year) • 2024-25 Proposed Budget (preliminary budget).
While major revenues, such as property and sales taxes, continue to be estimated based on inputs from HDL Companies and LA Metro for special fund tax revenues, permit and fee revenues were budgeted slightly less conservatively this year to align with historical trends. However, some
Discuss Preliminary Draft Budget Page 6
For the Meeting of April 23, 2024
revenue sources, such as returns on investments, remain conservative due to potential fluctuations in market values.
Despite these measures, the General Fund still anticipates a structural budget deficit, totaling ($1,726,407), affecting the unassigned fund balance. While the General Fund possesses adequate reserves to cover this deficit in the upcoming fiscal year, prolonged operational deficits could rapidly deplete the unassigned fund balance over the next few years.
One option to address this deficit is to utilize reserves and reassess the budget mid-year to determine necessary adjustments based on actual revenue and expenditure data. We will still end higher than the target unassigned fund balance reserve if the City fully incurs the projected deficit.
Alternatively, the Council could establish a percentage of the deficit to be funded by reserves and determine the remaining amount to be achieved through service reductions. Senior staff have explored reducing service levels to align expenditures with revenues. This reduction plan would primarily target operational expenditures related to contract services, routine maintenance, technology upgrades, and employee training, without impacting permanent staffing levels.
However, it may affect response times for repairs and services, funding for major projects (including a grant-funded under grounding project), professional television production, city programs, and special events.
Implementing such reductions would impact service levels and may raise concerns about residents' quality of life, as well as pose risks due to potential deficiencies in employee training and limited availability of professional services.
Additional Considerations Not in the Preliminary Budget Additional budget considerations that are likely to impact the final 2024-25 budget as they are not included in the preliminary budget include
1. Labor Negotiations: Potential agreements reached through labor negotiations could impact budget allocations for employee compensation and items that have a financial impact.
2. Recreation Center Repairs: Required repairs at the Recreation Center may necessitate budget adjustments to cover pool renovation costs.
3. CPI Increases: Impact of Consumer Price Index (CPI) increases on business licenses and Landscape Parcel tax could influence revenue projections and budget planning.
4. Contract and Professional Services: Budgets for contract and professional services may be affected by contract increases tied to the March-to-March CPI. The CPI rate may differ from the estimates provided in the draft budget, necessitating adjustments to accommodate higher costs.
ALTERNATIVES
Council could elect to provide alternative direction to proposed options.
Discuss Preliminary Draft Budget Page 7
For the Meeting of April 23, 2024
ENVIRONMENTAL REVIEW
Pursuant to CEQA guidelines Section 15061 (b)(3), CEQA does not apply to this item because there is no potential for causing a significant effect on the environment. Therefore, no additional environmental review is needed at this time.
Respectfully submitted,
Michael O'Brien
Director of Administrative Services
Attachments:
1. Category Budget
2. Budget presentation slides
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
GENERAL FUND 01 BUDGET ESTIMATE BUDGET
UNASSIGNED FUND BALANCE 12,154,646 16,659,477 16,659,477 14,280,635 ASSIGNED FUND BALANCE RISK/LAW 2,036,592 2,036,592 2,036,592 2,036,592 ASSIGNED FUND BALANCE EMERG SRV 1,000,000 1,000,000 1,000,000 1,000,000 ASSIGNED FUND BALANCE GENERAL PLAN UPDATE 250,000 250,000 250,000 3,000,000 ASSIGNED FUND BALANCES OPEB 2,978,932 2,978,932 2,978,932 2,300,000 ASSIGNED FUND BALANCES COMPENSATED ABSENCES 1,264,766 1,264,766 1,264,766 1,500,000 ASSIGNED FB - NPDES (281-004) 600,000 600,000 600,000 - TOTAL GENERAL FUND BALANCE 20,284,936 24,789,767 24,789,767 24,117,227
GENERAL FUND DETAIL OF REVENUES
311 PROPERTY TAX 9,085,891 9,008,662 9,310,164 9,692,071 312 SALES TAX 8,764,235 9,015,486 8,652,832 8,846,248
314 FRANCHISE FEE 2,817,961 2,754,000 2,873,330 2,934,500 315 LICENSE & PERMIT TAXES/FEES 629,843 595,000 622,500 623,000 316 TRANSIENT OCCUPANCY TAXES 1,770,634 1,730,000 1,675,000 1,695,000 317 DOCUMENTARY STAMP 207,165 225,000 200,000 200,000
Total All Taxes 23,275,729 23,328,148 23,333,826 23,990,819 321 BUILDING PERMITS 1,085,952 701,500 1,008,400 912,000 322 OTHER PERMITS 542,300 362,050 498,025 550,025
Total Building/Other Permits 1,628,252 1,063,550 1,506,425 1,462,025 331 FINES & PENALTIES 100,370 89,050 100,075 177,075
332 CITATIONS 337,201 283,000 298,500 291,000
Total Fines & Penalties 437,570 372,050 398,575 468,075 341 USE OF MONEY AND PROPERTY 785,488 2,130,877 2,148,972 1,220,569 GASB 87 & 96 Lease & Subcriptions (341) 7,084
116 REPAYMENT OF ADVANCED FUNDS 1,172,634 1,034,760 1,034,760 1,437,325 Total Use of Money & Property 1,958,122 3,165,637 3,183,732 2,657,894 353 INTER GOVERNMENTAL 35,816 30,000 30,000 30,000
355 HOMEOWNERS EXEMPTIONS 14,583 15,000 15,000 15,000
Total Intergovernmental 50,399 45,000 45,000 45,000
356 STATE GRANTS 95,604 225,932 116,209 93,360
358 MISC GRANTS 8,892 8,664 8,664 8,744
359 FEDERAL GRANTS 32,056 9,500 9,500 13,900
Total State & Federal Grants 136,552 244,096 134,373 116,004 360 CHARGES FOR CURRENT SERVICES 65,467 39,400 31,100 32,900 Total Charges for Current Services 65,467 39,400 31,100 32,900 361 CHARGES FOR ADMINISTRATIVE SERVICES 425,000 400,000 400,000 400,000 Total Charges for Administrative Services 425,000 400,000 400,000 400,000 CHARGES FOR SERVICES OTHER (363/364/365)
363 AUTO IMPOUND STORAGE FEES 10,788 15,000 10,000 10,000 365 SALE OF MAPS & PUBLICATIONS - 500 - -
Total Charges for Services Other 10,788 15,500 10,000 10,000 367 RECREATION FEES & CHARGES 507,905 445,350 434,000 570,350 Total Recreation Fees 507,905 445,350 434,000 570,350
368 RECREATION CENTER FEES 442,758 473,885 542,470 578,260 Total Recreation Center Fees 442,758 473,885 542,470 578,260 REFUNDS\REIMBURSEMENTS/CONTRIBUTIONS (369/370/391/393/395) 369 REFUNDS & REIMBURSMENTS 155,561 148,430 148,430 140,000 395 OTHER SOURCES OF REVENUE 1,480,662 468,040 470,540 483,637 Total Ref\Reimbursements 1,636,223 616,470 618,970 623,637 SUB-TOTAL GENERAL FUND REVENUE 30,574,764 30,209,086 30,638,471 30,954,964 500 From Gas Tax Fund 02 225,000 225,000 225,000 250,000 500 From Lighting District Fund 07 125,000 125,000 125,000 150,000 500 From AQMD Fund 71 2,000 2,000 2,000 2,000
Total Transfers 352,000 352,000 352,000 402,000
TOTAL GENERAL FUND REVENUE & TRFS 30,926,764 30,561,086 30,990,471 31,356,964 TOTAL AVAILABLE FUNDS 51,211,700 55,350,853 55,780,237 55,474,190
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
ATTACHMENT 1
GENERAL FUND 01 2022-23 2023-24 2023-24 2024-25
GENERAL FUND DETAIL OF EXPENDITURES ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
01-4110 CITY COUNCIL
101 FULL TIME PERSONNEL SALARIES 39,748 39,720 45,000 66,240 200 EMPLOYEE BENEFITS - 115,000 115,500 116,842
020 PROFESSIONAL SERVICES (72) 15,000 15,000 10,000
021 TRAVEL & MEETING 29,627 29,093 29,093 29,093
033 SPECIAL DEPARTMENTAL SUPPLIES 3,646 13,700 3,800 12,000 Total City Council 72,949 212,513 208,393 234,175
01-4120 CITY MANAGER
101 FULL TIME PERSONNEL SALARIES 615,913 691,000 691,000 805,500 102 PART TIME PERSONNEL SALARIES - - - 71,500
103 OVERTIME 14,282 - - 500
200 EMPLOYEE BENEFITS - 175,500 175,500 240,000
010 ADVERTISEMENT 48,599 40,000 40,000 40,000
012 CAR ALLOWANCE 8,400 10,600 10,600 10,800
016 PUBLICATIONS AND DUES 11,159 16,775 16,775 17,850
020 ELECTION SERVICES 136,026 150,000 160,000 150,000
021 TRAVEL & MEETING 9,271 16,276 16,276 17,776
033 SPECIAL DEPARTMENTAL SUPPLIES 83 3,000 1,500 1,000
450 CONTINGENCY - - - 10,000
Total City Manager 843,734 1,103,151 1,111,651 1,364,926 01-4150 ADMINISTRATIVE SERVICES
101 FULL TIME PERSONNEL SALARIES 1,033,149 1,138,500 1,138,500 1,072,000 102 PART TIME PERSONNEL SALARIES 62,046 71,500 71,500 - 103 OVERTIME 123 500 150 500
200 EMPLOYEE BENEFITS - 402,500 415,000 365,000
010 ADVERSTING 1,120 4,500 9,600 4,640
012 CAR ALLOWANCE 9,612 9,600 9,600 9,600
016 PUBLICATIONS AND DUES 6,508 9,025 9,674 11,239
018 PRINTING 455 890 413 1,000
020 PROFESSIONAL SERVICES 45,004 121,500 63,000 79,500
021 TRAVEL & MEETING 11,325 18,000 11,520 19,500
033 SPECIAL DEPARTMENTAL SUPPLIES 16,007 14,200 13,211 16,250 038 EQUIPMENT 10,537 1,000 50 500
408 ANNUAL AWARDS/PROGRAMS 21,878 18,500 16,050 14,500
409 RECRUITMENTS 127 2,500 1,500 2,000
424 ACCIDENT PREVENTION PROGRAM - 2,000 500 1,000
430 SICK LEAVE INCENTIVE PROGRAM 21,890 27,357 27,357 30,000 431 PRODUCTIVITY PROGRAM 1,022 12,000 6,500 2,000
433 PHYSICAL EXAMINATIONS 5,534 8,000 7,500 4,000
434 EMPLOYEE TRAINING 24,616 80,000 30,000 50,000
435 EMPLOYEE ASSISTANCE PROGRAM 2,874 3,500 1,500 1,500 450 CONTINGENCY - - - 10,000
Total Administrative Services 1,273,827 1,945,572 1,833,124 1,694,729 01-4170 CITY ATTORNEY
020 PROFESSIONAL SERVICES 578,078 733,605 684,000 675,000 Total City Attorney 578,078 733,605 684,000 675,000
01-4180 ECONOMIC DEVELOPMENT
016 PUBLICATIONS AND DUES 5,250 5,500 5,250 5,500
020 PROFESSIONAL SERVICES - 16,250 16,250 16,250
021 TRAVEL & MEETING - 7,250 7,250 7,250
Total Economic Development 5,250 29,000 28,750 29,000
01-4190 GENERAL SERVICES
010 ADVERSTING 88,731 24,000 16,800 91,000
014 INSURANCE 539,396 5,000 4,645 700,000
015 MAINTENANCE 66,251 6,700 2,373 85,111
016 PUBLICATIONS AND DUES 37,451 - - 47,785
017 POSTAGE 33,737 30,000 30,000 15,000
018 PRINTING 1,823 2,000 1,000 1,500
019 RENT OF PROPERTY & EQUIPMET 4,450 5,000 5,000 5,000 020 PROFESSIONAL SERVICES 110,653 181,664 169,667 553,349 022 CITY CELL PHONES 28,427 32,000 32,000 32,000
030 COMPUTER SUPPLIES 4,716 8,585 7,500 8,585
033 SPECIAL DEPARTMENTAL SUPPLIES 6,126 5,000 5,000 5,000 035 TECHNOLOGY SUBSCRIPTIONS & LICENSES - - 424,869
038 PUBLIC ACCESS EQUIPMENT - - 8,705
101 FULL TIME SALARIES (CITYWIDE ACCRUAL) 36,921 50,000 50,000 50,000 200 EMPLOYEE BENEFITS (CITYWIDE) 3,767,488 1,797,727 1,790,727 1,545,758 460 OIL PAYMENT PROGRAM/UOBG (041) 4,673 5,200 5,200 5,200 Total General Services 4,730,842 2,152,876 2,119,912 3,578,862
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
GENERAL FUND 01 BUDGET ESTIMATE BUDGET
GENERAL FUND DETAIL OF EXPENDITURES
01-4210 PUBLIC SAFETY
015 MAINTENANCE - 1,000 1,000 1,000
018 PRINTING - 1,500 - 1,000
Sub-Total M & O - 2,500 1,000 2,000
020 PROFESSIONAL SERVICES 7,272,505 7,559,479 7,541,792 8,876,508 Sub-Total Contract Law 7,272,505 7,559,479 7,541,792 8,876,508 021 TRAVEL & MEETING - - - -
411 PARKING ADMINISTRATION 95,024 56,200 76,500 77,000
412 MAINTENANCE OF PRISONERS 151 1,015 500 500
413 ANIMAL CONTROL SERVICES 208,610 - - 315,450
428 COMMUNITY INVOLVEMENT PROGRAM CRIME PREVENTION 2,206 5,000 5,000 5,000 Sub-Total Other Services 305,991 62,215 82,000 397,950
Total Public Safety 7,578,496 7,624,194 7,624,792 9,276,458 01-4211 RISK MANAGEMENT/LAW ENFORCEMENT
014 UNINSURED CLAIMES 3,512 7,500 - 5,000
Total Risk Management/Law Enforcement 3,512 7,500 - 5,000 01-4212 EMERGENCY SERVICES
020 PROFESSIONAL SERVICES 3,788 20,500 22,132 32,050
033 SPECIAL DEPARTMENTAL SUPPLIES 2,317 6,713 2,500 5,000 078 EMERGENCY REPAIRS 42,855 - - -
Total Emergency Services 48,959 27,213 24,632 37,050
01-4308 COMMUNITY DEVELOPMENT
101 FULL TIME PERSONNEL SALARIES 1,042,753 1,002,000 979,000 1,071,881 102 PART TIME PERSONNEL SALARIES 132,427 130,000 165,000 175,000 103 OVERTIME 14,364 2,000 500 1,000
200 EMPLOYEE BENEFITS - 380,000 315,000 388,000
012 CAR ALLOWANCE 18,600 18,600 18,600 18,600
016 PUBLICATIONS AND DUES 1,818 3,760 2,960 4,000
018 PRINTING 10,506 11,200 8,800 12,700
020 PROFESSIONAL SERVICES 359,949 201,060 217,659 263,100 021 TRAVEL & MEETING 5,080 31,320 14,180 26,100
029 UNIFORMS 866 1,600 1,600 600
033 SPECIAL DEPARTMENTAL SUPPLIES 4,421 5,058 2,700 4,600 450 CONTINGENCY - - - 10,000
Total Community Development 1,590,784 1,786,598 1,725,999 1,975,581 01-4310 PUBLIC WORKS ADMIN/ENG
101 FULL TIME PERSONNEL SALARIES 938,557 1,006,500 1,006,500 1,020,000 102 PART TIME PERSONNEL SALARIES 17,237 35,000 28,000 35,000 103 OVERTIME 405 3,000 2,000 3,000
200 EMPLOYEE BENEFITS - 332,000 332,000 326,000
012 CAR ALLOWANCE 12,600 12,600 12,600 12,600
016 PUBLICATION & DUES 14,003 15,500 15,000 16,800
020 PROFESSIONAL SERVICES - 449,700 61,000 437,200
021 TRAVEL & MEETING 2,539 9,000 4,000 9,000
033 SPECIAL DEPARTMENTAL SUPPLIES 3,952 4,000 4,000 3,000 450 CONTINGENCY - - - 15,000
Total PW Admin/Eng 989,293 1,867,300 1,465,100 1,877,600 01-4311 BUILDING & SAFETY
101 FULL TIME PERSONNEL SALARIES 421,507 452,500 427,000 430,500 102 PART TIME PERSONNEL SALARIES 18,692 40,000 12,000 35,000 103 OVERTIME 1,648 1,000 500 1,000
200 EMPLOYEE BENEFITS - 142,372 115,000 148,500
012 CAR ALLOWANCE 3,600 3,600 3,600 3,600
016 PUBLICATION & DUES 6,682 4,715 1,770 3,080
018 PRINTING 1,395 2,000 1,500 2,000
020 PROFESSIONAL SERVICES 4,678 13,000 8,100 174,000
021 TRAVEL & MEETING 4,260 6,300 5,035 6,600
029 UNIFORMS 1,311 2,500 2,300 1,700
033 SPECIAL DEPARTMENTAL SUPPLIES 557 1,000 1,000 3,500 450 CONTINGENCY - - - 10,000
Total Building & Safety 464,329 668,987 577,805 819,480
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
GENERAL FUND DETAIL OF EXPENDITURES (CONTINUED)
01-4341 STREET MAINTENANCE
101 FULL TIME PERSONNEL SALARIES 366,305 388,500 388,500 408,500 103 OVERTIME 51,347 50,000 46,000 50,000
200 EMPLOYEE BENEFITS - 162,936 162,500 183,000
016 PUBLICATION & DUES - 3,250 3,250 3,250
019 RENT OF PROPERTY & EQUIPMENT - 2,500 2,500 2,500
020 PROFESSIONAL SERVICES 291,037 390,295 322,695 420,400 021 TRAVEL & MEETING 4,310 9,600 9,600 9,600
024 NPDES 156,306 327,844 161,500 262,500
028 HAZARDOUS WASTE DISPOSAL 6,419 80,000 22,000 40,000 029 UNIFORMS 10,536 13,000 13,000 13,000
033 SPECIAL DEPARTMENTAL SUPPLIES 111,878 195,800 150,178 132,000 450 CONTINGENCY - - - 15,000
Total Street Maintenance 998,138 1,623,725 1,281,723 1,539,750 01-4342 VEHICLE/YARD MAINTENANCE
101 FULL TIME PERSONNEL SALARIES 65,873 40,000 40,000 66,752 103 OVERTIME 3,390 7,000 6,000 7,000
200 EMPLOYEE BENEFITS - 20,000 20,000 31,500
011 VEHICLE USE & MAINTENANCE 138,418 150,500 147,500 148,500 016 PUBLICATION & DUES - 500 500 500
020 PROFESSIONAL SERVICES 66,639 40,000 40,000 105,000
021 TRAVEL & MEETING - 1,500 1,500 1,500
022 UTILITIES 40,765 59,500 54,000 59,500
031 BUILDING MAINTENANCE & SUPPLIES 6,160 20,000 10,000 10,000 033 SPECIAL DEPARTMENTAL SUPPLIES 22,870 53,174 50,000 53,174 041 CAPITAL OUTLAY - 20,000 20,000 20,000
450 CONTINGENCY - - - 15,000
Total Vehicle/Yard Maintenance 344,115 412,174 389,500 518,426 01-4345 TRAFFIC CONTROL
101 FULL TIME PERSONNEL SALARIES 138,411 140,000 140,000 147,000 103 OVERTIME 2,072 9,000 5,000 9,000
200 EMPLOYEE BENEFITS - 55,000 55,000 65,000
016 PUBLICATION & DUES 1 320 320 320
020 PROFESSIONAL SERVICES 133,035 330,000 265,000 301,000 021 TRAVEL & MEETING - 2,675 2,675 2,675
033 SPECIAL DEPARTMENTAL SUPPLIES 46,981 55,000 55,000 105,000 038 SIGN MAINTENANCE 40,635 58,000 45,000 51,000
041 CAPITAL OUTLAY 38,914 50,000 50,000 50,000
450 CONTINGENCY - - - 15,000
Total Traffic Control 400,047 699,995 617,995 745,995
01-4410 FACILITIES
101 FULL TIME PERSONNEL SALARIES 429,306 519,000 519,000 526,000 102 PART TIME PERSONNEL SALARIES 73,705 91,000 91,000 94,355 103 OVERTIME 5,520 8,000 8,000 10,000
200 EMPLOYEE BENEFITS - 230,000 230,000 235,000
012 CAR ALLOWANCE 3,000 3,000 3,000 3,000
015 MAINTENANCE 8,239 10,780 7,780 10,780
016 PUBLICATION & DUES 240 575 450 450
021 TRAVEL & MEETING 229 1,400 500 1,000
022 UTILITIES 15,894 39,090 23,600 23,700
023 CONTRACT SERVICES - 6,690 6,690 93,116
029 UNIFORMS 5,458 4,900 4,900 5,500
031 BUILDING MAINTENANCE & SUPPLIES 8,805 8,500 8,500 8,500 033 SPECIAL DEPARTMENTAL SUPPLIES 7,255 5,500 5,500 5,500 041 CAPITAL OUTLAY - - - -
450 CONTINGENCY - - - 10,000
Total Facilities 557,652 928,435 908,920 1,026,901
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
GENERAL FUND DETAIL OF EXPENDITURES (CONTINUED)
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
01-4411 CIVIC CENTER
015 MAINTENANCE 45,122 45,944 46,544 53,044
020 PROFESSIONAL SERVICES 1,416 2,600 1,932 2,200
022 UTILITIES 160,507 188,000 175,000 177,200
023 CONTRACT SERVICES - - - 76,422
031 BUILDING MAINTENANCE & SUPPLIES 9,195 13,500 13,500 13,500 033 SPECIAL DEPARTMENTAL SUPPLIES 7,886 8,000 8,000 8,000 041 CAPITAL OUTLAY p 45,334 10,000 10,000 10,000
450 CONTINGENCY - - - 10,000
Total Civic Center 269,460 268,044 254,976 350,366
01-4412 SENIOR CENTER
101 FULL TIME PERSONNEL SALARIES 121,951 130,500 125,500 131,000 102 PART TIME PERSONNEL SALARIES - 99,912 99,912 104,908 200 EMPLOYEE BENEFITS - 78,000 70,000 73,000
013 SENIOR PROGRAMS 38,068 40,314 40,314 40,314
015 MAINTENANCE 11,211 17,030 17,082 17,082
022 UTILITIES 45,856 57,250 53,750 53,750
023 CONTRACT SERVICES - - - 54,220
031 BUILDING MAINTENANCE & SUPPLIES 5,952 9,750 9,750 9,000 033 SPECIAL DEPARTMENTAL SUPPLIES 4,407 5,000 5,000 5,000 041 CAPITAL OUTLAY 6,945 7,000 7,000 7,000
450 CONTINGENCY - - - 10,000
Total Senior Center 234,390 444,756 428,308 505,274
01-4414 PARK MAINTENANCE
101 FULL TIME PERSONNEL SALARIES 277,818 308,000 287,250 311,813 103 OVERTIME 2,949 5,000 5,000 5,000
200 EMPLOYEE BENEFITS - 120,500 115,000 131,000
015 MAINTENANCE 2,918 4,000 5,103 4,500
016 PUBLICATION & DUES - 1,785 1,785 1,850
018 PRINTING - 200 200 200
020 PROFESSIONAL SERVICES 45,569 9,065 11,565 55,223
021 TRAVEL & MEETING 125 1,000 1,000 1,500
022 CELL PHONES - - - -
023 GRAFFITI REMOVAL CONTRACT - - - 111,583
029 UNIFORMS 2,377 2,380 2,380 2,650
033 SPECIAL DEPARTMENTAL SUPPLIES 7,385 10,000 10,000 12,500 450 CONTINGENCY 10,000
Total Park Maintenance 339,142 461,930 439,283 647,819
01-4415 MEDIAN & PARKWAY MAINTENANCE
101 FULL TIME PERSONNEL SALARIES 330,715 339,591 332,250 352,813 103 OVERTIME 3,930 5,000 5,000 5,000
200 EMPLOYEE BENEFITS 150,500 145,000 148,000
016 PUBLICATION & DUES 485 1,880 1,880 2,480
020 PROFESSIONAL SERVICES 117,459 128,090 128,090 128,833 021 TRAVEL & MEETING 150 1,250 1,250 1,250
022 UTILITIES 134,723 146,000 146,000 146,000
029 UNIFORMS 2,145 2,380 2,380 2,650
033 SPECIAL DEPARTMENTAL SUPPLIES 2,032 4,000 4,000 4,000 450 CONTINGENCY - 10,000
Total Parkways & Median Island Maint 591,639 778,691 765,850 801,025 01-4420 RECREATION
101 FULL TIME PERSONNEL SALARIES 470,574 530,000 530,000 538,500 102 PART TIME PERSONNEL SALARIES 480,025 448,787 446,823 451,349 103 OVERTIME 8,595 10,000 9,265 10,000
200 EMPLOYEE BENEFITS - 247,000 247,000 280,000
012 CAR ALLOWANCE 9,600 10,000 10,000 10,000
016 PUBLICATIONS & DUES 1,620 1,730 1,568 2,028
018 PRINTING 4,701 5,200 5,200 5,700
019 RENT OF PROPERTY & EQUIPMENT 20,333 58,410 32,000 43,600 020 PROFESSIONAL SERVICES 237,166 250,260 203,700 205,700 021 TRAVEL & MEETING 12,953 9,235 9,235 12,300
033 SPECIAL DEPARTMENTAL SUPPLIES 32,863 27,600 27,600 27,600 034 FEE & CHARGE PROGRAM - 102,515 86,015 97,005
450 CONTINGENCY - 10,000
110 SUMMER FOOD PROGRAM 13,958 9,500 13,481 13,500
Total Recreation 1,292,387 1,710,237 1,621,887 1,707,282
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
GENERAL FUND DETAIL OF EXPENDITURES (CONTINUED)
01-4430 SAN DIMAS RECREATION CENTER
101 FULL TIME PERSONNEL SALARIES 68,878 67,500 67,500 70,500 102 PART TIME PERSONNEL SALARIES 379,491 409,741 390,268 497,394 103 OVERTIME 539 - - -
200 EMPLOYEE BENEFITS - 105,000 100,000 110,000
010 Advertising - 1,050 - -
012 CAR ALLOWANCE 77 490 490 490
015 Maintenance of Equipment 48,601 37,335 37,335 32,075 016 PUBLICATIONS & DUES 559 2,065 2,288 2,300
018 PRINTING 1,040 1,450 1,450 1,800
019 RENT OF PROPERTY & EQUIPMENT 2,906 3,200 3,200 3,500 020 PROFESSIONAL SERVICES 172,594 205,281 211,885 217,885 021 TRAVEL & MEETING (287) 815 815 850
022 UTILITIES 172,059 178,530 163,530 173,530
023 CONTRACT SERVICES - - - 72,376
029 UNIFORMS 2,216 4,500 4,500 4,500
031 BUILDING MAINTENANCE & SUPPLIES 5,803 10,000 10,000 10,000 033 SPECIAL DEPARTMENTAL SUPPLIES 38,689 45,000 45,000 45,000 034 FEE & CHARGE PROGRAM 1,906 4,000 4,000 4,000
041 CAPITAL OUTLAY 20,466 20,000 15,000 -
450 CONTINGENCY - 10,000
Total SAN DIMAS RECREATION CENTER 915,537 1,095,958 1,057,261 1,256,200 SUB-TOTAL GENERAL EXPENDITURES 24,122,560 26,582,455 25,169,862 30,666,901 01-5000 Transfers Out/Loans
099 Transfer to City Hall/CB Plz Fund 04 (004) 691,330 689,639 689,639 - 099 Transfer to Landscape Maint Fund 08 (008) 91,000 - - 149,690 099 Transfer to Housing Fund 34 (20% loan set aside) (034) 234,527 206,952 206,952 287,465 099 Transfer to Fund 75 (075) 28,000 5,974 5,974 1,562
Total Transfers Out/Loans 1,044,857 902,565 902,565 438,717 01-5000 Use of Reserves
099 Reserves to Infrastructure (012) 892,476 3,339,657 3,339,657 347,752 099 Reserves to Park Dev Fund 20 (020) - 645,000 645,000 - 099 Reserves to Open Space #1 Fund 21 (021) 298,250 - - - 099 Reserves to Open Space #2 Fund 22 (022) 63,791 10,925 10,925 - 099 Reserves to Capital Reserve Fund 100 (100) - 1,595,000 1,595,000 1,630,000 Total Use of Reserves 1,254,517 5,590,582 5,590,582 1,977,752 TOTAL GENERAL FUND EXP/TRFS 26,421,934 33,075,602 31,663,010 33,083,371
FUND BALANCE DETAIL
UNASSIGNED FUND BALANCE (281-001) 16,659,477 12,438,659 14,280,635 12,554,228 ASSIGNED FB RISK MGT/LAW ENF (281-076) 2,036,592 2,036,592 2,036,592 2,036,592 ASSIGNED FB EMERG SERVICES (281-078) 1,000,000 1,000,000 1,000,000 1,000,000 ASSIGNED FB GENERAL PLAN (281-079) 250,000 3,000,000 3,000,000 3,000,000 ASSIGNED FB OPEB 2,978,932 2,300,000 2,300,000 2,300,000 ASSIGNED FB COMPENSATED ABSENCES 1,264,766 1,500,000 1,500,000 1,500,000 ASSIGNED FB - NPDES (281-004) 600,000 - - -
TOTAL ENDING GENERAL FUND BALANCE 24,789,767 22,275,251 24,117,227 22,390,820 TOTAL EXP/TRFS/AND FUND BALANCE 51,211,700 55,350,853 55,780,237 55,474,191
ANNUAL CAPITAL AND OPERATING BUDGET
CITY OF SAN DIMAS
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
STATE GAS TAX FUND 02
RESTRICTED FUND BALANCE 1,563,806 1,474,384 1,474,384 812,219
REVENUE
341 USE OF MONEY & PROPERTY 36,772 10,000 50,000 40,000 358 GAS TAXES 879,740 991,761 941,335 956,572
Total Revenue 916,512 1,001,761 991,335 996,572
Total Available Funds 2,480,318 2,476,145 2,465,719 1,808,791 EXPENDITURES (4841)
020 PROFESSIONAL SERVICES 3,861 4,000 4,000 4,000
041 CAPITAL OUTLAY - - - 90,000
554 PAVEMENT 196,565 1,199,732 1,100,000 360,000
557 VIA VERDE 332,255 - - -
559 SIDEWALK REPAIR 248,253 364,922 324,500 359,000
616 GOLDEN HILLS ROAD - 75,785 - 75,000
639 BADILLO ST. - 100,000 - 100,000
EXPENDITURES (5000)
5000 TRANSFER TO THE GENERAL FUND 001 225,000 225,000 225,000 250,000 Total Expenditures 1,005,934 1,969,439 1,653,500 1,238,000 RESTRICTED FUND BALANCE 1,474,384 506,706 812,219 570,791 Total Estimated Requirements
and Restricted Fund Balance 2,480,318 2,476,145 2,465,719 1,808,791
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
WALKER HOUSE LLC FUND 03
ASSIGNED FUND BALANCE 286,311 76,735 76,735 68,612
REVENUE
341 USE OF MONEY & PROPERTY 39,831 30,586 77,186 100,991 116 REPAYMENT OF ADVANCED FUNDS 98,938 103,885 103,885 109,079 Total Revenue 138,768 134,470 181,071 210,070
Total Available Funds 425,079 211,205 257,806 278,682
EXPENDITURES
Equipment (4410-011-xxx) - - - 15,000
014 INSURANCE 56,739 65,679 65,679 67,649
015 MAINTENANCE 36,275 30,360 29,460 27,445
020 PROFESSIONAL SERVICES 24,936 25,000 25,000 25,000
022 UTILITIES 17,774 22,300 25,350 26,350
023 CONTRACT SERVICES 206,674 62,164 37,705 38,476
031 BUILDING MAINTENANCE & SUPPLIES 2,972 3,000 3,000 3,500 033 SPECIAL DEPARTMENTAL SUPPLIES 2,975 3,000 3,000 3,000 Total Expenditures 348,345 211,503 189,194 206,420
ASSIGNED FUND BALANCE 76,735 (298) 68,612 72,262
Total Estimated Requirements
and Assigned Fund Balance 425,079 211,205 257,806 278,682
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
CITY HALL/COMM BLDG/PLAZA FUND 04
ASSIGNED FUND BALANCE - - - -
REVENUE
500 TRANSFER IN FROM THE GENERAL FUND 001 691,331 689,639 689,639 - Total Revenue 691,331 689,639 689,639 -
Total Available Funds 691,331 689,639 689,639 -
EXPENDITURES (4411)
049 DEBT SERVICE PAYMENT 691,330 689,639 689,639 -
Total Expenditures 691,331 689,639 689,639 -
ASSIGNED FUND BALANCE - - - -
Total Estimated Requirements
and Assigned Fund Balance 691,331 689,639 689,639 -
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
SEWER EXPANSION FUND 06
ASSIGNED FUND BALANCE 1,354,052 1,372,818 1,372,818 1,351,218
REVENUES
364 INDUSTRIAL WASTE/SEWER CHARGES 96,596 85,000 80,000 85,000 372 BONELLI SEWER MAINTENANCE 7,692 7,900 7,900 7,900
392 SEWER CONNECTION FEES 4,060 2,500 500 500
Total Revenue 108,348 95,400 88,400 93,400
Total Available Funds 1,462,400 1,468,218 1,461,218 1,444,618 EXPENDITURES (4310)
020 PROFESSIONAL SERVICES 70,127 105,000 80,000 110,000 EXPENDITURES (4841)
604 MISCELLANEOUS SEWER PROJECTS 19,455 200,000 30,000 180,000 Total Expenditures 89,582 305,000 110,000 290,000
ASSIGNED FUND BALANCE 1,372,818 1,163,218 1,351,218 1,154,618 Total Estimated Requirements
and Assigned Fund Balance 1,462,400 1,468,218 1,461,218 1,444,618
ANNUAL CAPITAL AND OPERATING BUDGET
CITY OF SAN DIMAS
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
CITY WIDE LIGHTING DISTRICT FUND 07
RESTRICTED FUND BALANCE 3,881,657 4,319,205 4,319,205 3,497,185
REVENUES
311 PROPERTY TAXES 1,621,048 1,581,700 1,497,140 1,501,500 355 HOMEOWNERS EXEMPTION 5,980 5,940 5,940 5,940
358 MISCELLANEOUS GRANTS g g g ( ) 45,044 793,455 - 50,000 Total Revenue 1,672,070 2,381,095 1,503,080 1,557,440
Total Available Funds 5,553,727 6,700,300 5,822,285 5,054,625 EXPENDITURES (4341)
020 PROFESSIONAL SERVICES 52,231 504,680 102,100 534,000 022 UTILITIES 640,015 730,000 720,000 760,000
033 SPECIAL DEPARTMENTAL SUPPLIES 10,907 79,000 15,000 50,000 041 CAPITAL OUTLAY - 1,345,000 745,000 555,000
EXPENDITURES (4345)
020 PROFESSIONAL SERVICES 361,319 672,000 461,000 526,000 022 UTILITIES 57,069 82,000 82,000 85,000
041 CAPITAL OUTLAY 2,523 169,477 15,000 127,000
602 BADILLO - 130,800 - 130,000
657 ARROW HIGHWAY - 250,000 60,000 250,000
660 BONITA (14,542) 100,000 - -
EXPENDITURES (5000)
Transfer to General Fund 01 (5000-099-001) 125,000 125,000 125,000 150,000 Total Expenditures 1,234,522 4,187,957 2,325,100 3,167,000 RESTRICTED FUND BALANCE 4,319,205 2,512,343 3,497,185 1,887,625 Total Estimated Requirements
and Restricted Fund Balance 5,553,727 6,700,300 5,822,285 5,054,625
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
LANDSCAPE PARCEL TAX FUND 08
RESTRICTED FUND BALANCE 114,309 120,853 120,853 (4,990)
REVENUES
369 REIMBURSEMENTS 25,109 35,000 26,038 27,000
371 ASSESSMENTS 986,008 1,014,550 1,015,000 1,020,000
500 TRANSFER IN FROM GENERAL FUND 001 91,000 - - 149,690 Total Revenue 1,102,117 1,049,550 1,041,038 1,196,690
Total Available Funds 1,216,426 1,170,403 1,161,891 1,191,700
EXPENDITURES
PARK MAINTENANCE (4414)
020 PROFESSIONAL SERVICES 260,594 279,492 296,685 304,549 022 UTILITIES 350,993 345,950 345,950 345,950
033 DEPARTMENTAL SUPPLIES 20,768 20,000 27,081 30,000
Sub-Total Park Maintenance 632,355 645,442 669,716 680,499 PARKWAYS & TREES (4415)
020 PROFESSIONAL SERVICES 421,984 442,256 447,215 459,691 022 UTILITIES 25,438 31,950 31,950 31,950
033 DEPARTMENTAL SUPPLIES 15,796 18,000 18,000 19,560
Sub-Total Parkways & Trees 463,218 492,206 497,165 511,201 Total Expenditures 1,095,573 1,137,648 1,166,881 1,191,700 RESTRICTED FUND BALANCE 120,853 32,755 (4,990) -
Total Estimated Requirements
and Restricted Fund Balance 1,216,426 1,170,403 1,161,891 1,191,700
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
INFRASTRUCTURE FUND 12 BUDGET ESTIMATE BUDGET
ASSIGNED FUND BALANCE 1,795,393 2,480,086 2,480,086 4,427,281
REVENUES
358 MISC GRANTS 54,250 60,000 60,000 20,000
359 STATE GRANTS - 48,950 - 96,352
366 SOLAR GRANTS - 40,000 - 40,000
369 REIMBURSEMENTS/GRANTS 387,000 1,977,000 20,000 6,497,000 500 USE OF RESERVES FROM THE GENERAL FUND 001 892,476 3,339,657 3,339,657 347,752 Total Revenue 1,333,726 5,465,607 3,419,657 7,001,104
Total Available Funds 3,129,119 7,945,693 5,899,743 11,428,385 EXPENDITURES (4310)
020 PROFESSIONAL SERVICES y y ( ) - 88,950 88,950 96,342 EXPENDITURES (4410)
020 PROFESSIONAL SERVICES 32,435 10,000 10,000 10,000
EXPENDITURES (4841)
020 PROFESSIONAL SERVICES 616,600 7,770,646 1,373,512 11,322,043 Total Expenditures 649,033 7,869,596 1,472,462 11,428,385 ASSIGNED FUND BALANCE 2,480,086 76,097 4,427,281 -
Total Est Req and Assigned Fund Balance 3,129,119 7,945,693 5,899,743 11,428,385
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
COMMUNITY PARKS & FACILITIES DEVELOPMENT FUND 20
ASSIGNED FUND BALANCE 128,047 107,509 107,509 114,628
REVENUES
319 DEVELOPMENT TAX 7,944 - 3,200 -
358 MISC GRANTS 64,223 208,899 - -
500 TRANSFER FROM GENERAL FUND - 645,000 645,000 -
Total Revenue 72,167 853,899 648,200 -
Total Available Funds 200,214 961,408 755,709 114,628
EXPENDITURES (4410)
929 PEDESTRIAN & EQUESTRIAN BRIDGE 40,925 9,675 - -
937 REPAIR/REPLACE 51,780 784,412 641,081 -
Total Expenditures 92,705 794,087 641,081 -
ASSIGNED FUND BALANCE 107,509 167,321 114,628 114,628
Total Estimated Expenditures
and Assigned Fund Balance 200,214 961,408 755,709 114,628
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
OPEN SPACE DISTRICT #1 (NORTH & WEST) FUND 21
ASSIGNED FUND BALANCE 124,003 511,851 511,851 6,137
REVENUES
356 STATE GRANTS 134,830 862,561 847,391 -
393 CONTRIBUTIONS - 33,254 - -
500 TRANSFERS IN FROM THE GENERAL FUND 001 298,250 - - - Total Revenue 433,080 895,815 847,391 -
Total Available Funds 557,083 1,407,666 1,359,242 6,137 EXPENDITURES (4410)
601 LONE HILL - 311,983 283,693 -
605 SPORTS SPLEX/FIELD IMPROVEMENTS - - - -
650 LODGEPOLE FENCE 16,588 21,412 21,412 -
927 HORSETHIEF CANYON PARK IMPROVEMENTS 12,739 648,000 648,000 - 928 NORTHERN FOOTHILL TRAILS 5,451 - - -
EXPENDITURES (4430)
430 RECREATION CENTER IMPROVEMENTS - 400,000 400,000 -
EXPENDITURES (4841)
650 MEDIANS 10,453 19,547 - -
Total Expenditures 45,232 1,400,942 1,353,105 -
ASSIGNED FUND BALANCE 511,851 6,724 6,137 6,137
Total Estimated Requirements
and Assigned Fund Balance 557,083 1,407,666 1,359,242 6,137
ANNUAL CAPITAL AND OPERATING BUDGET
CITY OF SAN DIMAS
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
OPEN SPACE DISTRICT #2 (EAST) FUND 22
ASSIGNED FUND BALANCE 253,684 298,180 298,180 259,932
REVENUE
500 TRANSFERS IN FROM THE GENERAL FUND 001 63,791 10,925 - - Total Revenue 63,791 10,925 - -
Total Available Funds 317,475 309,105 298,180 259,932
EXPENDITURES (4410)
041 CAPITAL OUTLAY - 30,000 - 100,000
603 CIVIC CENTER - 100,000 8,953 -
924 PIONNER PARK TENNIS COURT LIGHTS 19,295 19,295 19,295 - 937 REPAIR/REPLACE - 29,000 10,000 -
Total Expenditures 19,295 178,295 38,248 100,000
ASSIGNED FUND BALANCE 298,180 130,810 259,932 159,932
Total Estimated Requirements
and Assigned Fund Balance 317,475 309,105 298,180 259,932
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
OPEN SPACE DISTRICT #3 ( SOUTH) FUND 23
ASSIGNED FUND BALANCE 45,786 29,791 29,791 29,791
REVENUE g ( )
500 TRANSFERS IN FROM THE GENERAL FUND 001 - - - - Total Revenue - - - - Total Available Funds 45,786 29,791 29,791 29,791
EXPENDITURES (4410)
937 REPAIR/REPLACE 15,995 - - -
Total Expenditures 15,995 - - -
ASSIGNED FUND BALANCE 29,791 29,791 29,791 29,791
Total Estimated Requirements
and Assigned Fund Balance 45,786 29,791 29,791 29,791
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
HOUSING AUTHORITY SUCCESSOR FUND 34 (02-01-12)
RESTRICTED FUND BALANCE 2,871,187 1,150,653 1,847,574 1,289,787 RESTRICTED FB GROVE STATION L&M 579,276 579,276 579,276 579,276 TOTAL RESTRICTED FUND BALANCE 3,450,463 1,729,929 2,426,850 1,869,063
REVENUE
341 USE OF MONEY & PROPERTY 181,447 109,238 105,174 122,442 358 MISC GRANTS - 10,000 - 10,000
500 TRANSFERS IN FROM THE GENERAL FUND 001 234,527 206,952 206,952 287,465 Total Revenue 415,973 326,190 312,126 419,907
Total Available Funds 3,866,436 2,056,119 2,738,976 2,288,970 EXPENDITURES (4120)
012 CAR ALLOWANCE 3,000 3,000 3,000 3,000
016 PUBLICATION & DUES - 1,000 - 1,000
020 PROFESSIONAL SERVICES 197,215 467,000 374,000 452,000 021 TRAVEL & MEETING 267 1,000 500 2,000
101 FULL TIME PERSONNEL SALARIES 135,985 141,250 141,250 179,586 200 EMPLOYEE BENEFITS 40,313 61,080 61,080 61,530
506 REIMBURSEMENTS 487,918 - - -
EXPENDITURES (4802)
014 INSURANCE 11,086 12,833 12,833 13,218
015 MAINTENANCE 231,684 418,316 6,300 6,300
020 PROFESSIONAL SERVICES 3,305 60,000 35,200 55,000
022 UTILITIES 22,781 16,250 16,250 19,791
033 SPECIAL DEPARTMENTAL SUPPLIES 28 4,500 4,500 4,500
851 MOBILE HOME REHAB 97,052 297,334 95,000 205,000
863 MOBILITY RAMPS 75,093 224,907 120,000 100,000
864 PROPERTY IMPROVEMENTS 133,860 316,112 - -
Total Expenditures 1,439,586 2,024,582 869,913 1,102,925 RESTRICTED FUND BALANCE 1,847,574 (547,739) 1,289,787 606,770 RESTRICTED FB GROVE STATION L&M 579,276 579,276 579,276 579,276 TOTAL ENDING FUND BALANCE 2,426,850 31,537 1,869,063 1,186,046 Total Est Req. & Restricted Fund Balance 3,866,436 2,056,119 2,738,976 2,288,970
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
SUCCESSOR AGENCY FUND 38
ASSIGNED FUND BALANCE (1,150,039) (1,187,999) (1,062,000) (875,962) TOTAL RESTRICTED FUND BALANCE (1,150,039) (1,187,999) (1,062,000) (875,962)
REVENUE
341 USE OF MONEY & PROPERTY - - - -
500 TRANSFERS IN FROM RETIREMENT OBLIGATION FUND 39 2,143,990 1,710,796 1,641,296 4,864,798 Total Revenue 2,143,990 1,710,796 1,641,296 4,864,798
Total Available Funds 993,951 522,797 579,296 3,988,836
BALANCE SHEET
251 LONG TERM DEPT ADVANCE FROM WALKER HOUSE 003 1,271,572 962,607 962,607 1,546,404
EXPENDITURES
020 PROFESSIONAL SERVICES p ( ) 24,000 139,000 59,500 139,000 500 INTEREST ON DEBT WALKER HOUSE FUND 03 143,421 110,414 110,414 132,470 565 COSTCO PARKING LOT LEASE 726,846 404,565 404,565 3,046,924 Total Expenditures 2,165,839 1,616,586 1,537,086 4,864,798 FUND BALANCE OFFSET - EXPENSE TO INCREASE DEBT 109,888 81,828 81,828 109,079 RESTRICTED FUND BALANCE (1,062,000) (1,011,961) (875,962) (766,883) Total Estimated Requirements
and Restricted Fund Balance 1,103,839 604,625 661,124 4,097,915
ANNUAL CAPITAL AND OPERATING BUDGET
CITY OF SAN DIMAS
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
REDEVELOPMENT OBLIGATION RETIREMENT FUND 39
RESTRICTED FUND BALANCE 1,705,567 1,641,296 1,641,296 4,864,798
REVENUE
370 RETIREMENT OBLIGATION PAYMENTS 2,079,719 1,710,796 4,864,798 1,739,000 Total Revenue 2,079,719 1,710,796 4,864,798 1,739,000
Total Available Funds 3,785,286 3,352,092 6,506,094 6,603,798
EXPENDITURES
099 TRANSFER OUT TO SUCCESSOR AGENCY FUND 038 2,143,990 1,710,796 1,641,296 4,864,798 Total Expenditures 2,143,990 1,710,796 1,641,296 4,864,798 RESTRICTED FUND BALANCE 1,641,296 1,641,296 4,864,798 1,739,000 Total Estimated Requirements
and Restricted Fund Balance 3,785,286 3,352,092 6,506,094 6,603,798
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
COMMUNITY DEVELOPMENT BLOCK GRANT FUND 40
RESTRICTED FUND BALANCE - - - -
CARRY OVER PROGRAM INCOME - - - -
REVENUES
359 FEDERAL GRANTS 183,977 427,504 427,504 474,672
Total Revenue 183,977 427,504 427,504 474,672
Total Available Funds 183,977 427,504 427,504 474,672
EXPENDITURES
819 CDBG SERVICES 34,438 40,361 40,361 15,188
820 HOUSING REHABILITATION 146,324 161,447 161,447 60,754 852 LOCAL HOUSING PROGRAM - 215,696 215,696 388,730
858 CDBG PROGRAMS 3,215 10,000 10,000 10,000
Total Expenditures 183,977 427,504 427,504 474,672
RESTRICTED FUND BALANCE - - - -
Total Estimated Requirements
and Restricted Fund Balance 183,977 427,504 427,504 474,672
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
CITIZEN'S OPTION FOR PUBLIC SAFETY FUND 41
RESTRICTED FUND BALANCE 208,985 217,296 217,296 204,955
REVENUES
341 USE OF MONEY & PROPERTY 6,857 1,000 13,500 10,000
358 MISC GRANTS (COPS) 165,271 165,000 186,159 190,000
Total Revenue 172,128 166,000 199,659 200,000
Total Available Funds 381,113 383,296 416,955 404,955
EXPENDITURES
020 PROFESSIONAL SERVICES 163,817 199,887 212,000 212,000 Total Expenditures 163,817 199,887 212,000 212,000
RESTRICTED FUND BALANCE 217,296 183,409 204,955 192,955 Total Estimated Requirements
and Restricted Fund Balance 381,113 383,296 416,955 404,955
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
GOLF COURSE FUND 53
ASSIGNED FB RECEIVABLES OVER PAYABLES 46,477
ASSIGNED FB RESTRICTED FOR CAPITAL 596,157 596,157 596,157 921,157 ASSIGNED FB RESTRICTED FOR GC WATER/IMP 466,912 466,912 466,912 466,912 1,063,069 1,063,069 1,063,069 1,388,069
REVENUES
341 USE OF MONEY & PROPERTY 993,836 799,000 817,000 822,000 369 CONTRIBUTIONS 160,000 160,000 160,000 160,000
Total Revenue 1,153,836 959,000 977,000 982,000
Total Available Funds 1,620,748 1,425,912 1,443,912 1,448,912 EXPENDITURES (4410)
021 TRAVEL & MEETING - - - -
022 UTILITIES 187,657 292,800 255,000 255,000
023 CONTRACT SERVICES 495 57,000 - 12,000
026 INTEREST PAYMENTS 158,933 302,200 397,000 385,000
Total Expenditures 347,086 652,000 652,000 652,000
ASSIGNED FB RECEIVABLES OVER PAYABLES 45,965 - - -
ASSIGNED FUND BALANCE CAPITAL 596,157 1,209,157 921,157 1,251,157 ASSIGNED FB RESTRICTED FOR GC WATER/IMP 466,912 466,912 466,912 466,912 Assigned Capital Fund Balance 1,109,034 1,676,069 1,388,069 1,718,069 Total Estimated Requirements
and Assigned Fund Balance 943,243 1,861,157 1,573,157 1,903,157
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
EQUIPMENT REPLACEMENT FUND 70
ASSIGNED FUND BALANCE 1,366,663 1,186,817 1,186,817 915,045
REVENUE
391 SALE OF PROPERTY 20,940 - - -
500 TRANSFER IN FROM THE GENERAL FUND 001 - - - - Total Revenue 20,940 - - - Total Available Funds 1,387,603 1,186,817 1,186,817 915,045 EXPENDITURES (4314)
039 VEHICLES/RIDING EQUIPMENT & OUTFITTING 64,213 183,348 181,722 - 041 CAPITAL OUTLAY (TECHNOLOGY & EQUIPMENT) 136,573 308,716 90,050 166,000 Total Expenditures 200,786 492,064 271,772 166,000
ASSIGNED FUND BALANCE 1,186,817 694,753 915,045 749,045 Total Estimated Requirements
and Assigned Fund Balance 1,387,603 1,186,817 1,186,817 915,045
ANNUAL CAPITAL AND OPERATING BUDGET
CITY OF SAN DIMAS
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
AQMD FUND 71
RESTRICTED FUND BALANCE 299,567 335,295 335,295 94,055
REVENUE
341 USE OF MONEY & PROPERTY 7,289 2,000 2,000 2,000
358 MISC GRANTS (AQMD ENTITLEMENTS) 56,530 45,000 45,000 45,000 Total Revenue 63,819 47,000 47,000 47,000
Total Available Funds 363,386 382,295 382,295 141,055
EXPENDITURES (4190)
041 CAPITAL OUTLAY 26,091 486,131 286,240 139,055
099 TRANSFER OUT TO THE GENERAL FUND 001 2,000 2,000 2,000 2,000 Total Expenditures 28,091 488,131 288,240 141,055
RESTRICTED FUND BALANCE 335,295 (105,836) 94,055 -
Total Estimated Requirements
and Restricted Fund Balance 363,386 382,295 382,295 141,055
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
PROP A TRANSIT FUND 72
RESTRICTED FUND BALANCE 1,628,449 6,078,888 6,078,888 6,383,816
REVENUE
312 SALES TAXES (PROP A) 893,758 992,810 992,810 958,528 341 USE OF MONEY AND PROPERTY 65,392 5,000 255,293 200,000 391 SALE OF PROPERTY & EQUIPMENT 4,044,551 - - -
395 OTHER SOURCES OF REVENUE 2,218 2,500 2,000 2,000
Total Revenue 5,005,919 1,000,310 1,250,103 1,160,528
Total Available Funds 6,634,368 7,079,198 7,328,991 7,544,344 EXPENDITURES (4120)
016 PUBLICATION & DUES - 3,500 3,500 3,500
020 PROFESSIONAL SERVICES 102,400 102,400 102,400 102,400 EXPENDITURES (4125)
433 GET ABOUT SERVICES 205,276 205,275 205,275 289,186
434 RECREATIONAL TRANSIT 43,189 85,000 85,000 90,000
442 SR. HANDICAP BUS BUYDOWN 5,600 10,000 10,000 10,000 445 DIAL A CAB 147,750 258,000 258,000 114,360
453 PARK & RIDE 49,665 205,050 141,000 375,000
EXPENDITURES (4841)
691 BUS STOP ENHANCEMENTS - 44,000 40,000 -
Gold Line Consultant Services (4125-453-005) - - - 50,000 Goldline Parking Management (4125-453-006) - - - 300,000 Bus Stop Maintenance (4125-455-000) 1,601 100,000 100,000 120,000 Total Expenditures 555,480 1,013,225 945,175 1,104,446
RESTRICTED FUND BALANCE 6,078,888 6,065,973 6,383,816 6,439,898 Total Estimated Requirements
and Restricted Fund Balance 6,634,368 7,079,198 7,328,991 7,544,344
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
PROP C TRANSIT FUND 73
RESTRICTED FUND BALANCE 2,793,040 1,622,476 1,622,476 1,624,896
REVENUE
312 SALES TAX (PROP C) 741,347 823,510 823,510 795,073
341 USE OF MONEY & PROPERTY 65,094 10,000 56,910 45,000 Total Revenue 806,441 833,510 880,420 840,073
Total Available Funds 3,599,481 2,455,986 2,502,896 2,464,969 EXPENDITURES (4120)
020 PROFESSIONAL SERVICES 35,470 100,000 60,000 25,000
EXPENDITURES (4125)
453 GOLDLINE ART IMPROVEMENTS - 20,000 - -
EXPENDITURES (4841)
041 CAPITAL OUTLAY 2,000 72,000 72,000 70,000
554 PAVEMENT - 40,000 - -
557 VIA VERDE AVE. 1,939,535 - - -
601 LONE HILL AVE. - 746,500 746,000 -
639 BADILLO ST. - 120,000 - 120,000
652 ARROW HWY - - - 700,000
660 BONITA AVE - - - 75,000
667 COVINA BLVD. - - - -
Total Expenditures 1,977,005 1,098,500 878,000 990,000
RESTRICTED FUND BALANCE 1,622,476 1,357,486 1,624,896 1,474,969 Total Estimated Requirements
and Restricted Fund Balance 3,599,481 2,455,986 2,502,896 2,464,969
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
MEASURE R TRANSIT FUND 74
RESTRICTED FUND BALANCE 1,885,887 1,426,709 1,426,709 1,674,891
REVENUE
312 SALES TAX (MEASURE R) 555,850 617,632 617,632 596,305 341 USE OF MONEY & PROPERTY 38,174 5,000 57,000 50,000
Total Revenue 594,024 622,632 674,632 646,305
Total Available Funds 2,479,911 2,049,341 2,101,341 2,321,196
EXPENDITURES
554 PAVEMENT - 269,091 - 384,000
557 VIA VERDE AVE 470,212 - - -
616 STREET MAINTENANCE - 149,622 30,000 150,000
639 BADILLO - 55,000 - 255,000
640 VIA VAQUERO 579,440 - - -
642 EATON RD 3,550 396,450 396,450 -
929 SAN DIMAS CANYON RD - - - 150,000
Total Expenditures 1,053,202 870,163 426,450 939,000
RESTRICTED FUND BALANCE 1,426,709 1,179,178 1,674,891 1,382,196 Total Estimated Requirements
and Restricted Fund Balance 2,479,911 2,049,341 2,101,341 2,321,196
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
OPEN SPACE MAINTENANCE FUND 75
RESTRICTED FUND BALANCE BOULEVARD 5,531 1,381 1,381 (4,797) RESTRICTED FUND BALANCE NORTHWOODS (6,643) 4,885 4,885 10,040 TOTAL RESTRICTED FUND BALANCE (1,112) 6,266 6,266 5,243
REVENUES
371 ASSESSMENTS 45,868 46,638 45,595 45,940
500 TRANFERS FRO THE GENERAL FUND 001 28,000 5,974 5,974 1,562 Total Revenue 73,868 52,612 51,569 47,502
Total Available Funds 72,756 58,878 57,835 52,745
EXPENDITURES
BOULEVARD (4440)
020 PROFESSIONAL SERVICES 4,962 5,907 5,907 6,060
022 UTILITIES 9,961 12,565 12,565 12,565
Sub-total Boulevard 14,923 18,472 18,472 18,625
NORTHWOODS (4443)
020 PROFESSIONAL SERVICES 30,412 20,442 20,422 21,035
022 UTILITIES 21,155 13,698 13,698 13,085
Sub-total Northwoods 51,567 34,140 34,120 34,120
Total Expenditures 66,490 52,612 52,592 52,745
RESTRICTED FUND BALANCE BOULEVARD 1,381 521 (4,797) (10,060) RESTRICTED FUND BALANCE NORTHWOODS 4,885 5,745 10,040 10,060 TOTAL RESTRICTED FUND BALANCE 6,266 6,266 5,243 (0)
Total Estimated Requirements
and Restricted Fund Balance 72,756 58,878 57,835 52,745
ANNUAL CAPITAL AND OPERATING BUDGET
CITY OF SAN DIMAS
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
MEASURE M FUND 76
RESTRICTED FUND BALANCE 2,096,499 2,285,710 2,285,710 2,024,471
REVENUE
312 SALES TAX (MEASURE M) 628,785 699,983 699,983 675,812 341 USE OF MONEY & PROPERTY 52,149 5,000 92,000 80,000
Total Revenue 680,934 704,983 791,983 755,812
Total Available Funds 2,777,433 2,990,693 3,077,693 2,780,283 EXPENDITURES g ( )
554 PAVEMENT - 125,000 125,000 15,000
557 VIA VERDE 328,444 361,556 85,000 -
601 LONE HILL - 311,137 311,137 -
640 VIA VAQUERO 150,000 - - -
641 DERBY KENT 11,129 79,621 11,265 -
642 EATON RD 2,150 497,850 497,850 -
652 ARROW HWY - - - 400,000
667 COVINA BLVD - - - 60,000
929 SAN DIMAS AVE - 22,970 22,970 -
Total Expenditures 491,723 1,398,134 1,053,222 475,000
RESTRICTED FUND BALANCE 2,285,710 1,592,559 2,024,471 2,305,283 Total Estimated Requirements
and Restricted Fund Balance 2,777,433 2,990,693 3,077,693 2,780,283
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
ROAD MAINT. REHAB ACT FUND 77
RESTRICTED FUND BALANCE 1,427,184 1,469,235 1,469,235 416,629
REVENUE
312 SALES TAX (RMRA LOCAL RETURN) 779,818 863,775 836,569 894,248 341 USE OF MONEY & PROPERTY 26,762 9,000 45,000 30,000
Total Revenue 806,580 872,775 881,569 924,248
Total Available Funds 2,233,764 2,342,010 2,350,804 1,340,877 EXPENDITURES g ( )
554 PAVEMENT - 300,000 300,000 600,000
601 LONEHILL 11,640 703,075 703,075 -
637 GLADSTONE/PEARLANNA & BILLOW 10,772 589,228 400,000 - 640 VIA VAQUERO 300,000 400,000 400,000 -
641 DERBY KENT 393,937 6,063 - -
642 EATON RD 29,280 150,720 20,000 -
660 BONITA AVE 18,900 111,100 111,100 -
Total Expenditures 764,529 2,260,186 1,934,175 600,000
RESTRICTED FUND BALANCE 1,469,235 81,824 416,629 740,877 Total Estimated Requirements
and Restricted Fund Balance 2,233,764 2,342,010 2,350,804 1,340,877
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
MEASURE W FUND 78
RESTRICTED FUND BALANCE 871,807 1,335,585 1,335,585 401,141
REVENUE
311 PROPERTY TAX (SAFE CLEAN WATER) 597,016 598,000 598,421 598,450 341 USE OF MONEY & PROPERTY 45,473 5,000 117,000 100,000 359 STATE GRANT 60,766 675,000 675,000 -
Total Revenue 703,255 1,278,000 1,390,421 698,450
Total Available Funds 1,575,062 2,613,585 2,726,006 1,099,591 EXPENDITURES (4120/4341/4841)
039 VEHICLES/RIDING EQUIPMENT & OUTFITTING - 250,000 250,000 - 020 PROFESSIONAL SERVICES - - - -
024 NPDES 160,576 372,966 208,000 194,000
601 LONE HILL PARK (DESIGN) 60,766 1,514,234 1,475,000 - 813 STORM DRAINS 18,135 391,865 391,865 300,000
Total Expenditures 239,477 2,529,065 2,324,865 494,000
RESTRICTED FUND BALANCE 1,335,585 84,520 401,141 605,591 Total Estimated Requirements
and Restricted Fund Balance 1,575,062 2,613,585 2,726,006 1,099,591
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
Capital Assets Reserve 100
RESTRICTED FUND BALANCE 6,500,000 6,500,000 6,500,000 7,587,149
REVENUE
500 TRANSFERS IN FROM THE GENERAL FUND 001 - 1,595,000 1,595,000 1,630,000 Total Revenue - 1,595,000 1,595,000 1,630,000
Total Available Funds 6,500,000 8,095,000 8,095,000 9,217,149 EXPENDITURES (4314)
039 VEHICLES/RIDING EQUIPMENT & OUTFITTING - 737,851 507,851 660,000 041 CAPITAL OUTLAY - 203,500 - 220,000
Total Expenditures - 941,351 507,851 880,000
RESTRICTED FUND BALANCE 6,500,000 7,153,649 7,587,149 8,337,149 Total Estimated Requirements
and Restricted Fund Balance 6,500,000 8,095,000 8,095,000 9,217,149
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
ARPA FUND 101
RESTRICTED FUND BALANCE 2,051,110 4,034,278 4,034,278 (0)
REVENUE
359 FEDERAL GRANT (ARPA) 4,021,429 - - -
Total Revenue 4,021,429 - - -
Total Available Funds 6,072,539 4,034,278 4,034,278 (0) EXPENDITURES (4190)
010 ADVERTISING - 67,000 67,000 -
014 INSURANCE - 679,752 679,752 -
015 EQUIPMENT - 70,211 50,000 -
016 PUBLICATION & DUES - 42,995 42,995 -
020 PROFESSIONAL SERVICES 373,672 553,192 382,715 -
030 COMPUTER SUPPLIES - - - -
035 TECHNOLOGY SUBSCRIPTIONS & LICESENSES 287,033 426,001 352,956 - 038 EQUIPMENT (PUBLIC ACCESS) 15,000 - - -
EXPENDITURES (4210)
020 PROFESSIONAL SERVICES (PUBLIC SAFETY CONTRACT LAW) 596,573 1,600,000 1,152,303 - 413 ANIMAL CONTROL SERVICES - 224,783 224,783 -
EXPENDITURES (4310)
020 PROFESSIONAL SERVICES (PUBLIC SAFETY CONTRACT LAW) 89,919 200,000 75,000 - EXPENDITURES (4311)
020 PROFESSIONAL SERVICES (PUBLIC SAFETY CONTRACT LAW) 96,325 160,000 160,000 - EXPENDITURES (4314)
039 EQUIPMENT - 184,000 171,000 -
041 CAPITAL OUTLAY 104,147 150,715 134,000 -
EXPENDITURES (4342)
020 PROFESSIONAL SERVICES (PUBLIC SAFETY CONTRACT LAW) - 65,000 65,000 - EXPENDITURES (4410)
023 CONTRACT SERVICES 59,900 90,822 93,947 -
041 CAPITAL OUTLAY
EXPENDITURES (4411)
023 CONTRACT SERVICES 52,129 124,377 74,680 -
EXPENDITURES (4412)
023 CONTRACT SERVICES 45,243 58,730 58,730 -
041 CAPITAL OUTLAY
EXPENDITURES (4414)
020 PROFESSIONAL SERVICES 8,583 44,814 44,814 -
023 CONTRACT SERVICES 94,417 111,583 111,583 -
041 CAPITAL OUTLAY
EXPENDITURES (4420)
034 RECREATION PROGRAMS 101,943 - - -
EXPENDITURES (4430)
023 CONTRACT SERVICES 87,330 93,020 93,020 -
EXPENDITURES (4841)
927 HORSE THEIF CANYON PARK 26,046 - - -
Total Expenditures 2,038,261 4,946,995 4,034,278 -
RESTRICTED FUND BALANCE 4,034,278 (912,717) (0) (0)
Total Estimated Requirements
and Restricted Fund Balance 6,072,539 4,034,278 4,034,278 (0)
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
2022-23 2023-24 2023-24 2024-25
ACTUAL APPROVED REVISED PROPOSED
BUDGET ESTIMATE BUDGET
Housing Authority Trustee Administration Fund 113
RESTRICTED FUND BALANCE 5,675,830 6,154,033 6,273,561 6,919,461
REVENUE
341 USE OF MONEY & PROPERTY 1,990,809 1,825,000 1,820,000 1,825,000 369 REIMBURSEMENT (BOND DEBT) 487,918 - 487,918 -
Total Revenue 2,478,727 1,825,000 2,307,918 1,825,000
Total Available Funds 8,154,557 7,979,033 8,581,479 8,744,461 EXPENDITURES (4120/4411)
012 CAR ALLOWANCE - 3,000 - -
014 INSURANCE - 15,000 15,000 15,000
020 PROFESSIONAL SERVICES 916,782 1,850,000 595,000 2,215,600 033 SPECIAL DEPARTMENTAL SUPPLIES - 1,000 1,000 1,000
049 DEBT SERVICE PAYMENT 487,917 486,688 486,688 487,107 101 FULL TIME PERSONNEL SALARIES 135,984 215,871 203,250 265,086 200 EMPLOYEE BENEFITS 40,313 82,500 61,080 94,836
506 OPERATION OF PROPERTY 300,000 550,000 300,000 300,000 Total Expenditures 1,880,996 3,204,059 1,662,018 3,378,629 RESTRICTED FUND BALANCE 6,273,561 4,774,974 6,919,461 5,365,832 Total Estimated Requirements
and Restricted Fund Balance 8,154,557 7,979,033 8,581,479 8,744,460
CITY OF SAN DIMAS
ANNUAL CAPITAL AND OPERATING BUDGET
CITY OF SAN DIMAS
City Council Study Session
April 23, 2024
Budget Discussion 1st Draft
ATTACHMENT 2
Assumptions in the Budget
• Maintain current service levels (incurs a deficit of $1.7 million) • Retain permanent staffing
• Includes mandated employee/employer compensation increases (step increases, benefits, pension, etc.)
• Includes estimate of CPI for contract and professional services • Revenue estimates provided by HDL companies
• Does not include labor negotiations, final CPI amounts, additional capital necessary for the Recreation Center
CITY OF SAN DIMAS
3 Budget Timeline
CITY OF SAN DIMAS
Council and Commission Considerations
• City Council:
Allocate money to Fund 20, the Community Parks and Development Fund, to start saving for future capital projects. No additional transfer in at this time. Fund currently has $114,628 available for future use.
Arts and Culture line item: $10,000-$30,000. Not budgeted at this time.
Housing Trust Fund membership. Not budgeted at this time.
Tree planting. Increase tree planting budget by $20,000 as compared to 2022-23. Increase not budgeted at this time.
Dog and people respite station in a park. This is comprised of a bench, a tree, a people drinking fountain and a dog drinking fountain. Dog/People respite budgeted to be added to Civic Center Park.
Activate the alley next to San Dimas Grain Co. install hanging lights, benches, a table with an umbrella, potted plants, etc. No enhancements to alley budgeted at this time. • Planning Commission: sending commissioners to Planning Commissioner’s Academy – Included in preliminary budget. Page 48 – 65
CITY OF SAN DIMAS
Continued
• Senior Commission: Improvements to the Art room at the Senior Center, currently budgeted but will likely be carried overt to next fiscal year due to workload – Not budgeted at this time. Project delayed to a future budget cycle.
• Equestrian Commission: Expanding the walking/horse riding trail system – No expansions are budgeted at this time. • Public Safety Commission: Expand flock camera system; leverage savings from staffing for public safety technology and additional resources for certain crimes (i.e. business smashes) – No expansion budgeted at this time. • Parks and Recreation Commission:
1. Dog/people water fountain park feature – Installation of one station in the Civic Center Park.
2. Welcome wagon replacement – Budgeted transfer to fund 100 for future replacement.
3. Pickleball – (specifically, the request was that staff begin outreach around the issue) – No courts are funded at this time.
4. Park Restrooms – rehab park restrooms as needed – No rehabs budgeted at this time.
5. Upgrade tennis court lights to LED – No tennis court lighting replacements budgeted at this time.
6. Continue to install cameras in city parks as funding permits – No additional park cameras budgeted at this time.
Fund Balance
Highlights
Proposed FY 2024-25
CITY OF SAN DIMAS
CITY OF SAN DIMAS
CITY OF SAN DIMAS
5 Year Forecast
CITY OF SAN DIMAS
General Fund Proposed Budget
2024-25
Revenues $ 31.4M Expenditures $ 33.1M
Employee Salaries &
Benefits $13.2M
Public Safety &
Emergency Services
$9.3M
M = Millions
Professional &
Contracted Services
$4.5M
Transfer to Other Funds
$2.4M
Operations $3.6M
Capital Outlay $87,000
Local Taxes $14.1M
Property Taxes
$9.7M
Permits & Charges for Service
$3.1M Use of Money & Property $2.6M
Refunds, Reimbursements & Contributions $623,637
Fines, Penalties & Citations $468,075
Grants & Intergovernmental $161,004
Transfer in Other Funds
$402,000
Use of
Reserves
$1.7M Page 53 – 65
General Fund
Balance Summary
FY 24-25 (Proposed)
Revenues $30,954,964
Transfers In $402,000
Total Revenues $31,356,964
Expenditures $30,666,902
Transfers Out $438,717
Total Expenditures $31,105,619
Reserves/ (Use) of Fund Balance $1,977,752
Change in Unassigned Fund
Balance
($1,726,407)
10 CITY OF SAN DIMAS
All Funds
Fund Balance Summary
FY 24-25 (Proposed)
Total Revenues $51,984,268
Total Expenditures $64,413,777
Change in Total Fund Balance ($12,429,509)
11 CITY OF SAN DIMAS
15 CITY OF SAN DIMAS
CITY OF SAN DIMAS Options for Addressing Deficit
1. Utilize Reserves – Utilize Reserves to fund the budget deficit, reducing the unassigned fund balance from 47% to 40% and the combined Unassigned and Assigned fund balance from 108% to 101%. Revisit the budget at mid-year to reassess any necessary spending reductions.
2. Reduce Operating Expenditures – Reduce operating expenditures to balance with operating revenue, resulting in an unassigned fund balance of 48% and an Unassigned and assigned fund balance of 112%.
3. Reduce Some Operating Expenditures and Use Reserves – Implement a mix of reserves and Council directed service reductions.
4. Other Direction – Provide further direction on areas to consider as we move forward with a final draft Operating and Capital Improvement Program Budget.
CITY OF SAN DIMAS Potential Reduction Scenarios
• Increase Fees
+ $161,266 for Permits and Recreation Programs to get closer to Full Cost Recovery • Public Works Department
– $35,000 Reduction in Part-Time hours & Consulting Services – $55,000 Reduction in Maintenance of Sidewalks and Encampments – $52,000 Increase Timeline for Striping & Sign Replacements – $10,000 Decrease Professional Services Related to Storm Water Compliance Services – $250,000 Forgo grant for undergrounding project and save on required match – $28,174 Delay repairs & Sand Bag Supplies
• Community Development Department
– $18,000 Reductions in employee development & Technology Enhancements – $10,000 Reducing Part-Time Hours for Parking Enforcement – $35,000 Eliminating Vacant Building Intern Position
• Administrative Services Department
– $19,036 Reduction in Employee Development & Equipment Maintenance – $15,700 Eliminate Employee Recognition Programs & Education – $55,000 Information Technology Upgrades, Enhancements and software programs Page 61 – 65 CITY OF SAN DIMAS Potential Reduction Scenarios Continued • City Manager, City Clerk and Economic Development
– $88,750 Reduction in various informational surveys and contractual partnerships – $10,000 Reduction in available funds for miscellaneous Council Recognitions. • General Services
– $30,000 Suspending Leave Buy Back Program
– $134,500 Eliminate Optional Employee development & Training Program and Audit Consulting Services – $98,000 Eliminate Contractual Services related to Cable Television Production – $24,000 Eliminating Contractual Partnerships
• Public Safety
– $300,000 Reduction in Contractual Services
• Legal Services
– $100,000 Reduce use of Legal Consulting Services
• Parks & Recreation
– $47,600 Elimination of Special Events or aspects of
– $70,950 Elimination of Programs offered at the Recreation Center – $58,431 Reduce Maintenance & Additional Trees
– $10,000 Delay Facility Maintenance
– $10,000 Reduction to Senior Services Programs
CITY OF SAN DIMAS Potential Reduction Scenarios Continued Summarized Reductions By Department
– Public Works ($430,174)
– Community Development ($63,000)
– Administrative Services ($89,736)
– City Manager, City Clerk, Econ Dev ($98,750)
– General Services ($286,500)
– Public Safety ($300,000)
– Legal Services ($100,000)
– Parks & Recreation ($196,981)
+ Increase Fees ($161,266)
Total Budget Impact ($1,726,407)
CITY OF SAN DIMAS
Pending Budget Items to Consider
• Labor negotiations ongoing – unknown cost.
• Evaluating need to re-plaster Recreation Center pool – ($250,000).
• Pending approval of tax increases by CPI.
• Estimated 3% CPI increase for contract services may need to be revised once actual CPI data is known.
CITY OF SAN DIMAS
Discussion