EXHIBIT A
FY 2022-23
General Fund Deficit - as projected in original budget $0 Unanticipated Expenditures:
Totals as detailed on Exhibit A $8,495,363
Unbudgeted Revenues:
Totals as detailed on Exhibit A ($7,056,036)
Net General Fund Impact $1,439,327
GENERAL FUND
1 EXHIBIT A
GENERAL FUND
GL Account FY 2022-23
General Fund - Projected Surplus/(Deficit)* $0
Unanticipated Expenditures:
General Government
Credit Card processing fee volume increase 101717-521008 250,000 Animal Control contract costs 101101-521005 12,130 City Attorney costs 101313-521000 100,000
Scanning projects for master files 101414-521002 30,000 Legal Ads 101414-532002 12,000
Phone charges increase 101718-553000 50,000 IT Consultants for Munis upgrade and other system updates 101718-521012 250,000 Transfer of property sale to 602-603-604 100-582000 1,000,000 Staffing requests for finance operations and backfill 101717-511* 60,000 Subtotal Expenditures - General Government 1,764,130 Public Works
Adjusted to account for special event cleanings and added location 103036-531004-Z-D 50,000 Cost recovery for rented sign damage from car accident 103032-521012-66001 25,195 Increase in Fuel costs 103033-531005- 550,000 Increased costs for repair of fire equipment 103033-542008- 100,000 Fulton house demo and cleanup for fire fire training exercise 103035-521012- 30,225 Parking lot lighting safety repairs at Walnut Grove and Mission Sports Park 103035-521012- 40,420 Emergency Las Posas pool heater repair 103036-521012-Z-D 32,283 Additional park maintenance to accommodate Rancho Coronado Park 103035-521012- 15,000 Additional park maintenance to accommodate Rancho Coronado Park 103035-521012-Z-D 33,750 MOE Update 103032-51** 1,773,339
Subtotal Expenditures - Public Works 2,650,212 2 EXHIBIT A
GENERAL FUND
GL Account FY 2022-23
Development Services
Salary savings from unfilled positions 104043-511000 (375,000) Salary savings from unfilled positions 104041-511000 (50,000) Lake San Marcos remediation settlement 104003-581033 3,725,000 Subtotal Expenditures - Development Services 3,300,000 Public Safety
Unanticipated GEMT Cost Report and CMS Survey Costs 105055-521002 18,500 Public Provider GEMT IGT (PP-GEMT-IGT) Initial Program Costs (Two Quarters) 105055-521002 390,000 Fire Admin Vacation 105053-511004 5,000 Fire Admin Sick Leave 105053-511005 55,000 EMS Vacation 105055-511004 2,000
EMS Sick Leave 105055-511005 24,000
Fire Operations Sick Leave Overage 105056-511005 150,000 Fire Prevention Vacation 105057-511004 2,000 Fire Prevention Sick Leave 105057-511005 22,000 Emer Prep Holiday Pay - No budget/Overage 105054-511002 2,000 Fire Prevention Holiday Pay - No budget/Overage 105057-511002 5,000 Savings from unfilled Deputy position 105252-521011 (170,000) EMS Full Time Increase 105055-511000 8,959 EMS Full Time Increase 105055-511100 7,906 Fire Admin Part Time Increase 105053-511100 1,249 Subtotal Expenditures - Public Safety 523,615 Parks & Recreation
Adjustment needed for increased event costs 106161-521002-33033 80,000 Adjustment needed for increased event costs 106161-521002-33034 39,000 Adjustment needed for increased event costs 106161-521002-33035 13,000 Adjustment needed for increased event costs 106161-521002-33038 35,000 Adjustment needed for increased activity 106161-531015-22511 4,500 Increased event printing 106161-532000- 4,700 Special event supplies 106161-531015- 740 Increase in Personnel-related costs 106161-511004- 14,464 Increase in Personnel-related costs 106161-511005- 21,610 Increase for Part time Park Staff 106161-5111* 44,392 Subtotal Expenditures - Parks & Recreation 257,406 Total Expenditure Adjustment Increase By 8,495,363
3 EXHIBIT A
GENERAL FUND
GL Account FY 2022-23
Unbudgeted Revenues:
General Government
Sales tax mid year update 100-411000 (664,971) Uncollected CFD Administrative Fees 101717-441000-77504 3,000 Uncollected CFD Administrative Fees 101717-441000-77506 85,525 Increase vehicle license fees 100-412100 (137,498) Sale of property 100-4* (1,000,000)
Cancel TR004 100-491002-00401 (310,715)
Transfer in for MOE 100-491002-00604 (1,462,624) Subtotal Revenues - General Government (3,487,283) Public Works
Cost recovery offset 103032-4**-66001 (25,195) Fuel reimbursement revenue adjustment 103033-443200- (441,784) Decrease S 1383 revenue 103031-434005 127,635 Subtotal Revenues - Public Works (339,344) Development Services
Insurance offset related to settlement 104003-443300 (2,029,750) Subtotal Revenues - Development Services (2,029,750) Public Safety
Increase in Revenue for PP-GEMT-IGT for One Quarter 105055-441600 (362,000) GEMT Revenue (four cost reports) 105055-435015 (508,000) Subtotal Revenues - Public Safety (870,000) Parks & Recreation
Increase Grant Revenue 106161-435009-66019 (10,159) Increased event volume anticipated 106161-442008-33033 (132,000) Increased event volume anticipated 106161-442008-33034 (71,000) Increased event volume anticipated 106161-442008-33035 (20,000) Increased event volume anticipated 106161-442008-33038 (65,000) Adjustment for increase in ticket sales 106161-442012-22511 (1,500) Anticipated increase in park shelter revenue 106161-442010- (30,000) Subtotal Revenues - Parks & Recreation (329,659) 4 EXHIBIT A
GENERAL FUND
GL Account FY 2022-23
Total Revenue Adjustment Increase By (7,056,036)
Net Adjusted General Fund Impact Increase By 1,439,327
Revised FY 2022-23 Budgeted Expenditures - after Mid Year Adjustment 97,918,756 Revised FY 2022-23 Budgeted Revenues - after Mid Year Adjustment 96,479,429 Revised FY 2022-23 Budgeted Surplus/(Deficit) (1,439,327) 5 EXHIBIT A
Other Funds
GL Account FY 2022-23
Gas Tax Fund 200
Unanticipated Expenditures
MOE Update 200-51* (1,773,339)
Net Impact to the Gas Tax Fund 200 Decrease By ($1,773,339) Lighting and Landscaping Maintenance District Fund 202
Unanticipated Expenditures
Emergency Irrigation well repairs at Discovery Hills 202-521012-LMD-A 35,073 Discovery bridge two not covered by F-19 202-521012-LMD-A 6,477 Net Impact to the Lighting and Landscaping Maintenance District Fund 202 Increase By $41,550 CFD 98-02 Fund 205
Unanticipated Expenditures
Adjusted to account for overages and added location 205-531004-Z-D 8,000 Emergency Las Posas pool heater repair 205-521012-Z-D 10,761 Pickleball striping at Innovation Park 205-521012-F-53 16,500 Pickleball striping at Innovation Park 205-521012-Z-D 5,500 Additional park maintenance to accommodate Rancho Coronado Park 205-521012-Z-D 11,250 Net Impact to the CFD 98-02 Fund 205 Increase By 52,011 Senior Nutrition Grant Fund 206
Unanticipated Expenditures
Costs related to increased activity 206-532012- 5,438
Costs related to increased activity 206-521002-55059 3,214 Costs related to increased activity 206-511004- 1,877
Unanticipated Revenues
Increased grant revenue 206-435003- (29,392) Net Impact to the Senior Nutrition Grant Fund 206 Decrease By ($18,863) SM Successor Housing Fund 250
Unanticipated Expenditures
New Analyst for Housing 250-511000 56,600
Net Impact to the SM Successor Housing Fund 250 Increase By $56,600 6 EXHIBIT A
Other Funds
GL Account FY 2022-23
Infrastructure Funds 602,603,604
Unanticipated Expenditures
Emergency repair, chiller coil replacement 603-521012- 27,856 Office workstation reconfiguration in Development Services 603-561000 250,000 Transfer out for MOE 604-582000-00100 1,462,624 Unanticipated Revenues
Sale of property, per policy 60*-491002-00100 (1,000,000) Net Impact to the Infrastructure Funds 602,603,604 Increase By 740,480 Real Property Management Fund 605
Unanticipated Expenditures
EV Chargers at Civic Center 605-5*** 530,000 IRS TI 605-544003 2,023,548
Unanticipated Revenues
EV Charger rebate 605-482007 (530,000)
IRS TI Tenant Portion 605-443100 (1,376,234)
Net Impact to the Real Property Management Fund 605 Increase By $647,314 Total Impact of Other Funds Increase By ($254,247)
7 EXHIBIT A
CIP Changes
CIP Number FY 2022-23
Project Name
San Marcos Blvd & Discovery Project Budget Increase 401-600000-86002 100,000 Annual Surface Seal Project Budget Increase 401-600000-ST001 330,000 General Plan Amendment Project Budget Increase 401-600000-PL001 160,000 Creek District Creekside Dr. Project Budget Decrease 401-600000-88505 (4,120,632) Creek District Environmental Mitigation Project Budget Decrease 401-600000-88529 (88,769) Creek District Bent Bridge Project Budget Increase 401-600000-88263 3,268,980 Creek District Via Vera Cruz Bridge Project Budget Increase 401-600000-88264 1,252,830 Creek District Discovery St. Project Budget Increase 401-600000-88265 1,182,232 Creek District Promenade Project Budget Increase 401-600000-88507 199,495 Sycamore Dr. Road Improvements Project Budget Increase 401-600000-ST013 650,000 Cardiac Monitors Project Budget Decrease 401-600000-FC012 (150,000) Grand Ave Improvements Project Cancelled 401-600000-TR004 (310,715) Total Budget Expenditure Amendments to CIP Increase By 2,473,421 8