EXHIBIT A
FY 2024-25
General Fund Deficit - as projected in original budget $0 Adjusted Expenditures:
Totals as detailed on Exhibit A $460,606
Adjusted Revenues:
Totals as detailed on Exhibit A ($471,959)
Net General Fund Adjustment ($11,353)
Mid-Year (Surplus)/Deficit ($11,353)
GENERAL FUND
1 EXHIBIT A
GENERAL FUND
GL Account FY 2024-25
General Fund - Projected Surplus/(Deficit)* $0
Adjusted Expenditures:
Public Safety
Operations Dispatch expenditures 105056-521010- 5,000 Reimbursable for rescue task force course costs 105056-581000-66402 50,000 Health & Wellness Canine 105056-581062- 3,000 Fire Prevention training 105057-581000- 2,606 Behavioral Health expenses related to incident response 105056-521002- 5,000 Fire Administration Incident Deployment Overtime 105053-511001 200,000 Fire Operations Incident Deployment Overtime 105056-511001 175,000 Part-time staffing due to increased workload 105057-511100 20,000 Subtotal Expenditures - Public Safety 460,606 Total Expenditure Adjustment Increase By 460,606
2 EXHIBIT A
GENERAL FUND
GL Account FY 2024-25
Adjusted Revenues:
General Government
Decrease in Bradley-Burns sales tax 100-411000 1,374,122 Increase in vehicle license fee revenue 100-412100 (176,081) Increase in Transient Occupancy Tax increase from new hotel 100-411002 (358,000) Subtotal Revenues - General Government 840,041 Public Safety
Reimbursement for rescue task force course costs 105056-443300-66402 (55,000) Fire operations revenue related to reimbursable Fire deployments 105056-443001- (500,000) Increase in Fire administration revenue related to reimbursable Fire deployments 105053-443001- (100,000) Increase urban search and rescue revenue to include reimbursable deployments 105056-443001- (22,000) Reimbursement for fire review of project plans 105057-443001-77823 (20,000) Increase in Successor Agency Real Property Tax Trust fund residual revenue 105056-412250 (240,000) Increase in Fire revenue related to reimbursable Fire deployments 105053/105056-443001 (375,000) Subtotal Revenues - Public Safety (1,312,000) Total Revenue Adjustment Increase By (471,959)
Net Adjusted General Fund Adjustment Increase By (11,353) Revised FY 2024-25 Budgeted Expenditures - after Mid Year Adjustment 93,885,957 Revised FY 2024-25 Budgeted Revenues - after Mid Year Adjustment 93,897,310 Revised FY 2024-25 Budgeted Surplus/(Deficit) From this Action 11,353 3 EXHIBIT A
Other Funds
GL Account FY 2024-25
Gas Tax Fund 200
Adjusted Expenditures
Storm drain project: bid-related delays resulting in deferral until FY 26 200-521012 (450,000) Net Adjustment to the Gas Tax Fund 200 Decrease By ($450,000) Lighting and Landscaping Maintenance District Fund 202
Adjusted Expenditures
Contract maintenance services 202-521012-LMD (20,111) Net Adjustment to the Lighting and Landscaping Maintenance District Fund 202 Decrease By ($20,111) CFD 98-02 Fund 205
Adjusted Expenditures
Contract Maintenance Services 205-521012-Z-C 343,490 Subscription services 205-532001- 3,971 Updated staff allocation 205-51xxxx 32,668 Reimbursements for administrative costs 205-582000-00100 250,000 Sub-Total - Adjusted Expenditures 630,129
Adjusted Revenues
Special Assessments 205-414000 (772,000)
Net Adjustment to the CFD 98-02 Fund 205 Decrease By (141,871) Senior Nutrition Grant Fund 206
Adjusted Expenditures
Increase in SAC funding from CDBG grant funds 206-5xxxxx 20,000 Adjusted Revenues
Increase in SAC funding from CDBG grant funds 206-4xxxxx (20,000) Net Adjustment to the Senior Nutrition Grant Fund 206 Decrease By $0 Community Development Block Grant Fund 207
Adjusted Expenditures
Adjustment in-line with allowable public service costs amount 207-521001- (17,110) Updated staff allocation 207-51xxxx (85,172) Sub-Total - Adjusted Expenditures ($102,282)
Adjusted Revenues
Final CDBG 2024-25 Entitlement Allocation 207-435001- 47,402 Net Adjustment to the Community Development Block Grant Fund 207 Decrease By (54,880) 4 EXHIBIT A
Other Funds
GL Account FY 2024-25
Center Drive Maintenance Fund (Fund 211)
Adjusted Expenditures
Property Insurance 211-582000 24,000
Net Adjustment to the Center Drive Maintenance Fund (Fund 211) Increase By 24,000 Congestion Management Fund (Fund 215)
Adjusted Expenditures
Reimbursement agreement interest expense 215-572002-77820 167,000 Sub-Total - Adjusted Revenues 167,000
Adjusted Revenues
Special Assessments 215-414000 (238,000)
Sub-Total - Adjusted Revenues (238,000)
Net Adjustment to the Congestion Management Fund (Fund 215) Decrease By (71,000) P.E.G Fund (Fund 216)
Adjusted Expenditures
Audio/Video equipment upgrade for council chambers 216-561000 30,000 Net Adjustment to the Congestion Management Fund (Fund 215) Increase By 30,000 SM Successor Housing Fund 250
Adjusted Expenditures
Future reallocation of developer loan 250-581017- (7,193,787) Sub-Total - Adjusted Expenditures (7,193,787)
Net Adjustment to the SM Successor Housing Fund 250 Decrease By ($7,193,787) Public Facilites Fee Fund 402
Adjusted Expenditures
CDBG program administration reallocation 402-51xxxx 15,213 Sub-Total - Adjusted Expenditures 15,213
Adjusted Revenues
Streets - Adjustment related to deferred and delayed projects 402-471000- 675,267 SR 78 -Adjustment related to deferred and delayed projects 402-471100- 752,887 Parks/Trails -Adjustment related to deferred and delayed projects 402-471200- 1,181,474 Sub-Total - Adjusted Revenues 2,609,628
Net Adjustment to the Public Facilites Fee Fund 402 Decrease By 2,624,841 TransNet Revenue (Fund 404)
Adjusted Expenditures
CDBG program administration reallocation 404-51xxxx 7,848 Net Adjustment to the Net Adjustment to the Public Facilites Fee Fund 402 Increase By 7,848 5 EXHIBIT A
Other Funds
GL Account FY 2024-25
RTCIP Fund 408
Adjusted Revenues
Revenue adjustment per state estimates 408-461001- 206,516 Revenue adjustment per state estimates 408-471000- 16,500 Net Adjustment to the RTCIP Fund 408 Decrease By 223,016 County Redevelopment Property Tax Trust Fund 560
Adjusted Expenditures
Adjustment to match ROPS approved budget 560-51xxxx (15,511) Net Adjustment to the County Redevelopment Property Tax Trust Fund 560 Decrease By (15,511) Creekside Marketplace Fund 601
Adjusted Expenditures
Capital project obligations 601-5* 1,558,816
Net Adjustment to the Creekside Marketplace Fund 601 Increase By 1,558,816 Infrastructure Funds 602,603,604
Adjusted Expenditures
Lease and maintenance adjustments 623033-521024- 200,000 Obsolete equipment refresh 604-521012- 102,000 Teams rooms deployment 604-521012- 46,930 HVAC maintenance 603-521012- 180,000
SAC chiller compressor replacement 603-521012- 13,023 SQL server end-of-life upgrade 604-521012- 71,010 Granicus website upgrade 603-581024- 120,000 AI pilot program 604-581024- 50,000
Fire training center furniture 603-561000- 25,000 Development Services Planning and Engineering software 604-521002- 330,000 Purchase of 2 Type I Fire Engines 602-561000 2,378,094 Fire Heavy Equipment Repair 602-542008 215,000 Reporting technology infrastructure 604-581024- 60,800 Fire stations 1-3 maintenance including roof and electrical repairs and equipment602-561000 and 603- 69,675 Public Work facility maintenance repairs including skylight and generator repairs603-521012 21,858 IT Operations Center remodel and server room chiller 603-521012/561000 43,645 Adjusted Revenues
Transfer from Measure Q funds 60x-491002 (2,334,276) Net Adjustment to the Infrastructure Funds 602,603,604 Increase By 1,592,759 Real Property Management Fund 605
Adjusted Expenditures
Capital project obligations at City leased sites 605-5* 1,146,629 Adjusted Revenues
Tenant improvement recovery for costs incured by landlord 605-48200x (200,336) Net Adjustment to the Real Property Management Fund 605 Increase By $946,293 Total Adjustment of Other Funds Increase By ($939,587)
6 EXHIBIT A
Measure Q Fund
GL Account FY 2024-25
Measure Q Fund 606
Adjusted Expenditures
Materials for Bradley bike park maintenance 606-531009- 20,000 Tree trimming contract 606-521012- 78,000 Measure Q CIP projects consulting services 606-521001- 100,000 Transfer to Infrastructure rehabilitation/replacement funds 606-582000 2,334,276 Licence plate reader cameras 606-561000 77,000 Safestreet cameras 606-561000 43,000
Citywide Street sweeping services 60603x-5xxxxx 190,000 Parks and Recreation program-related equipment purchase and repair 606-5xxxxx 41,500 Street Design Manual Consulting services 606-521001 200,000 Watershed Ms4 program implementation 606-521001 255,000 Curb safety repairs 60603x-5xxxxx 220,000
Citywide Park Janitorial Services 606-531004 232,975 Deferred infrastructure maintenance services 60603x-5xxxxx 562,889 Public Provider Ground Emergency Medical Transportation Services 60605x-521012 591,860 Aquatic chemicals for pool maintenance 606061-5xxxxx 35,500 Sub-Total - Adjusted Expenditures 4,982,000
Adjusted Revenues
Measure Q Transactions Use Tax revenue 606-4xxxxx (4,982,000) Sub-Total - Adjusted Revenues (4,982,000)
Net Adjustment to the Measure Q Fund 606 Increase By $0 7 EXHIBIT A
CIP Changes
CIP Number FY 2024-25
Project Name
San Marcos Blvd improvements- Increase for closeout 401-600000-86002 1,323 Meyer-Doran House roof/sliding repairs 401-600000-FC018 30,000 Creek Specific Plan Amendment Project matching funds 401-600000-PL007 40,000 Discovery St at Craven additional improvements 401-600000-ST007 570,000 Twin Oaks Valley Rd and Barham additional improvements 401-600000-ST008 370,000 Sycamore Drive additional street work 401-600000-ST013 200,000 Rancho Santa Fe pavement restoration budget reduction 401-600000-ST014 (2,000,000) Total Budget Expenditure Amendments to CIP Decrease By (788,677) 8