6/1/2022 10:11
General Funds Special Revenue
Fu
nds Total FY23 to FY24 Delta % Change
58,277,850 51,300,899 6,242,459 57,543,358 (734,492) -1% Transfers In 6,535,966 157,560 6,623,346 6,780,906 244,940 4% - - 977,803 977,803 977,803 0%
64,813,816 51,458,459 13,843,608 65,302,067 488,251 1% 33,893,086 31,185,710 4,829,225 36,014,935 2,121,849 6% Services and Supplies 21,578,492 15,813,113 8,254,438 24,067,551 2,489,059 12% Transfers Out
General Funds 542,000 157,560 157,560 (384,440) -71%
Other Fund Subsidies 3,748,789 3,909,575 3,909,575 160,786 4% Debt Service 2,245,177 2,713,771 2,713,771 468,594 21% 1,030,000 458,515 602,385 1,060,900 30,900 3% 63,037,544 54,080,684 13,843,608 67,924,292 4,886,748 8% 1,776,272 (2,622,225) - (2,622,225) Budget Balancing Measures
Presented To Council 2,336,193 2,622,225 2,622,225 Surplus/(Shortfall) 4,112,465 (0) - (0)
General Funds
Special Revenue
Funds Total FY23 to FY24 Delta % Change
Casino Pilot 2,185,215 2,228,920 - 2,228,920 43,705 2% Casino Revenue 29,351,198 30,454,029 - 30,454,029 1,102,831 4% Fines and Fees 397,250 402,018 - 402,018 4,768 1%
Grants 5,518,236 2,080,309 759,910 2,840,219 (2,678,017) -49% Intergovernmental 1,877,043 250,000 1,659,263 1,909,263 32,220 2% Licenses and Permits 324,585 38,476 295,847 334,323 9,738 3% Miscellaneous Revenue 120,500 - 121,500 121,500 1,000 1% Other Taxes (incl. Franchise Fees) 1,780,000 1,860,300 - 1,860,300 80,300 5% Property Taxes (incl. RPTTF) 2,244,935 1,082,537 1,165,000 2,247,537 2,602 0% Sales Tax (incl. Meas Q/S/Bradley Burns) 5,826,696 5,047,284 1,183,560 6,230,844 404,148 7% Use of Property and Money 1,174,600 1,180,720 - 1,180,720 6,120 1% Utility Users Tax 2,645,000 2,706,000 - 2,706,000 61,000 2% Property Taxes in Lieu of VLF 3,254,890 3,405,592 - 3,405,592 150,702 5% C
harges for Services 1,577,702 564,714 1,057,379 1,622,093 44,391 3% Note Repayment - - - - - 0%
58,277,850 51,300,899 6,242,459 57,543,358 (734,492) -1% General Funds Special Revenue
Funds Total FY23 to FY24 Delta % Change
General Fund 5,993,966 6,623,346 6,623,346 629,380 11% Other Funds:
Fund 120 ARPA 300,000 - - (300,000) -100%
Fund 203 Public Safety 156,000 157,560 157,560 1,560 1% Fund 230 Measure J 86,000 - - (86,000) -100%
Total Other Funds 542,000
6,535,966 157,560 6,623,346 6,780,906 244,940 4% From Available Special Revenue Fund Balance
FY 2023-2024 PROPOSED BUDGET SUMMARY
ALL FUNDS
BUDGET SUMMARY
FY 2022-23
Proposed
(Combined)
FY 2023-24 Proposed
Baseline Revenue
Total Revenue Sources
Personnel (including UAL)
CIP
Total Uses of Resources
Surplus/(Shortfall)
FY 2022-23
Proposed
(Combined)
FY 2023-24 Proposed
Total
TRANSFERS IN
FY 2022-23
Proposed
(Combined)
FY 2023-24 Proposed
BASELINE REVENUE DETAILS
Special Revenue Funds:
Total
1 General Funds Special Revenue
Funds Total FY23 to FY24 Delta % Change
29,943,674 26,788,710 4,829,225 31,617,935 1,674,261 6% 3,949,412 4,397,000 4,397,000 447,588 11% 33,893,086 31,185,710 4,829,225 36,014,935 2,121,849 6% General Funds Special Revenue
Funds Total FY23 to FY24 Delta % Change
General Funds Special Funds Total
1110 City Council 3,929,740 2,418,710 1,778,112 4,196,822 267,082 7% 1210 City Attorney 112,876 116,264 - 116,264 3,388 3%
1310 City Manager 816,160 824,022 - 824,022 7,862 1%
1320 City Manager-ED 211,630 213,081 392,000 605,081 393,451 186% 1741 City Manager-Housing Admin. 51,500 - 53,045 53,045 1,545 3% 1510 City Manager-I.T. 372,063 414,483 - 414,483 42,420 11% 1420 Finance 389,570 358,333 - 358,333 (31,237) -8%
1430 Multi-Dept-Gen. Gov. 3,657,752 3,767,483 - 3,767,483 109,731 3% 1450 Multi-Dept-Debt Serv. 2,331,041 85,864 2,713,771 2,799,635 468,594 20% Multi-Dept-Cap Asset & Equipt 1,035,669 500,000 1,003,467 1,503,467 467,798 45% Multi-Dept-EBRCS 75,705 77,976 - 77,976 2,271 3%
1755 Development Services 516,030 - 500,130 500,130 (15,900) -3% 2110 Po lice 4,107,534 4,557,378 - 4,557,378 449,844 11% 3310 PW Engineering 300,568 306,895 - 306,895 6,327 2% 3410 PW-Building Maintenance 461,762 525,075 - 525,075 63,313 14% 3510 PW-Environmental Serv. 196,353 - 151,500 151,500 (44,853) -23% 3610 PW-Street Lighting 821,212 - 852,447 852,447 31,235 4% 3710 PW
-Street Maintenance 535,388 - 551,448 551,448 16,060 3% 5110 CS-YSCP 1,203,636 1,236,356 203,834 1,440,190 236,554 20% 5210 CS-Recreation 399,214 411,193 - 411,193 11,979 3% 5310 CS-Senior Services - - - - - 0%
5410 CS-Paratransit 53,089 - 54,684 54,684 1,595 3%
21,578,492 15,813,113 8,254,438 24,067,551 2,489,059 12% General Funds Special Revenue
Funds Total FY23 to FY24 Delta % Change
General Fund 542,000 157,560 157,560 (384,440) -71%
Other Funds Subsidies:
Fund 200 Gas Tax 135,163 168,673 168,673 33,510 25%
Fund 201 Measure K 693,440 752,112 752,112 58,672 8%
Fund 212 Development Services 1,174,748 1,325,128 1,325,128 150,380 13% Fund 237 Street Lighting 1,220,200 1,124,181 1,124,181 (96,019) -8% Fund 255 NPDES Environmental Svcs 525,238 539,481 539,481 14,243 3% Total Other Funds Subsidies 3,748,789 3,909,575 3,909,575 Debt Service:
Fund 315 LRB-2015A 132,379 132,441 132,441 62 0%
Fund 419 Series 2022 1,303,430 1,774,715 1,774,715 471,285 36% Fund 469 Series 2018 809,368 806,615 806,615 (2,753) 0% Total Debt Service 2,245,177 2,713,771 2,713,771 Total Special Revenue Funds 5,993,966 6,623,346 6,623,346 CIP:
1,030,000 458,515 602,385 1,060,900 30,900 3% 7,565,966 7,081,861 759,945 7,684,246 275,840 4% CY Baseline Salary & Benefits wo/UAL
PERSONNEL EXPENSE DETAILS
FY 2022-23
Proposed
(Combined)
FY 2023-24 Proposed
PERS UAL
Total
SERVICE AND SUPPLIES EXPENSE
DETAILS
FY 2022-23
Proposed
(Combined)
FY 2023-24 Proposed
Fund 320
Total
% Change
Total
TRANSFERS OUT
FY 2022-23
Proposed
(Combined)
FY 2023-24 Proposed
Special Revenue Funds:
Division Departments FY 2022-23
Proposed
FY 2023-24 Proposed
FY23 to FY24 Delta
2 6/1/2022 10:11
General Fund Public Works
Construction
2015 Lease Revenue
Bonds
2018 JPFA Lease
Revenue Bonds 2022 Revenue Bonds Special Revenue
Funds
Total Governmental
Funds
Revenues
2,228,920 - - - - - 2,228,920
30,454,029 - - - - - 30,454,029
402,018 - - - - - 402,018
2,080,309 - - - - 759,910 2,840,219
250,000 - - - - 1,659,263 1,909,263
38,476 - - - - 295,847 334,323
- - - - - 121,500 121,500
1,860,300 - - - - - 1,860,300
1,082,537 - - - - 1,165,000 2,247,537
5,047,284 - - - - 1,183,560 6,230,844
1,180,720 - - - - - 1,180,720
2,706,000 - - - - - 2,706,000
3,405,592 - - - - - 3,405,592
564,714 - - - - 1,057,379 1,622,093
- - - - - - -
51,300,899 - - - - 6,242,459 57,543,358
157,560 1,060,900 132,441 806,615 1,774,715 3,909,575 7,841,806 - - - - - - -
Total Resources 51,458,459 1,060,900 132,441 806,615 1,774,715 10,152,034 65,385,164 Ex
penditures
26,788,710 - - - - 4,829,225 31,617,935
4,397,000 - - - - - 4,397,000
500,000 - - - - - 500,000
2,990,053 - - - - 1,778,112 4,768,165
520,200 - - - - 20,655 540,855
2,818,321 - - - - - 2,818,321
389,358 - -
- - 96,803 486,161
36,941 - - - - 849 37,790
980,341 - - - - 563,895 1,544,236
4,872,112 - 2,122 6,365 6,365 1,605,991 6,492,955
904,007 - - - - 3,600 907,607
357,925 - - - - 43,212 401,137
722,518 - - - - 330,147 1,052,665
46,277,486 - 2,122 6,365 6,365 9,272,489 55,564,827
7,081,861 - - - - 759,945 7,841,806
85,864 130,319 800,250 1,768,350 - 2,784,783
635,477 1,097,403 1,732,880
Total Use of Resources 54,080,688 - 132,441 806,615 1,774,715 11,129,837 67,924,296 (2,622,229) 1,060,900 - - - (977,803) (2,539,132)
Use of Property and Money
SUMMARY OF ACTIVITIES BY FUND
GOVERNMENTAL FUND FY 2023-24 PROPOSED
Casino Pilot
Casino Revenue
Fines and Fees
Grants
Intergovernmental
Licenses and Permits
Miscellaneous Revenue
Other Taxes
Property Taxes
Sales Tax
PERS Smoothing-Annual Payment
Utility Users Tax
Property Taxes in Lieu of VLF
Charges for Services
Note Repayment
Total Revenues
Transfers In
Bond Proceeds
Salary and Benefits
Total Expenditures
CM Contingency Account
Community Grants & Spec Events
Dues & Subscriptions
Insurance
Maintenance & Repair
Misc. Expense
Office Expenses, Supplies & Materials
Professional Services
Special Department Expense
Travel & Training
Utilities & Communications
Transfers Out
Debt Service
Capital Outlay
Annual Surplus (Shortfall)
3 6/1/2022 10:11
ARPA (120) Gas Tax (200) Measure K (201) Public Safety (203) Development Services (212) RMRA (221) Measure J (230) Street Lighting (237) Total (Continue on Pg 2)
Revenues
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - 3,727 - 472,260 - 475,987
- 927,543 - - - 721,720 - - 1,649,263
- - - - 295,847 - - - 295,847
- - - - - - - - -
- - - - - - - - -
- - - - - - - 845,000 845,000
- - 1,026,000 157,560 - - - - 1,183,560
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - 1,057,379 - - - 1,
057,379
- - - - - - - - -
- 927,543 1,026,000 157,560 1,356,953 721,720 472,260 845,000 5,507,036 - 168,673 752,112 - 1,325,128 - - 1,124,181 3,370,094 - - - - - - - - -
Total Resources - 1,096,216 1,778,112 157,560 2,682,081 721,720 472,260 1,969,181 8,877,130 Expenditures
- 544,768 - - 2,181,951 - - 1,116,734 3,843,453
- - - - - - - - -
- - 1,778,112 - - - - - 1,778,112
- - - - 4,830 - - 1,136 5,966
- - - - - - - - -
- 17,347 - - - - - 54,643 71,990
- - - - - - - - -
203,834 85,131 - - 70,900 - - 155,132 514,997
392,000 407,504 - - 395,000 - - 253,642 1,448,146
- - - - 3,600
- - - 3,600
- 6,456 - - 23,300 - - 3,802 33,558
- 3,183 - - 2,500 - - 321,983 327,666
595,834 1,064,389 1,778,112 - 2,682,081 - - 1,907,072 8,027,488 - - - 157,560 - 602,385 - - 759,945
- - - - - - - - -
1,003,467 31,827 - - - - - 62,109 1,097,403
Total Use of Resources 1,599,301 1,096,216 1,778,112 157,560 2,682,081 602,385 - 1,969,181 9,884,836 (1,599,301) (0) - - 0 119, 335 472,260 0 (1,007,706)
2,081,466 - - 40,392 - 122,729 3,744,597 -
482,165 (0) - 40,392 0 242,064 4,216,857 0
Intergovernmental
Debt Service
SUMMARY OF ACTIVITIES BY FUND
SPECIAL REVENUE FUNDS FY 2023-24 PROPOSED
Casino Pilot
Casino Revenue
Fines and Fees
Grants
Licenses and Permits
Miscellaneous Revenue
Other Taxes
Property Taxes
Sales Tax
Use of Property and Money
Utility Users Tax
Property Taxes in Lieu of VLF
Charges for Services
Note Repayment
Total Revenues
Professional Services
Transfers In
Bond Proceeds
Salary and Benefits
CM Contingency Account
Community Grants & Spec Events
Dues & Subscriptions
Insurance
Maintenance & Repair
Misc. Expense
Office Expenses, Supplies & Materials
Estimated Ending Fund Balance
Special Department Expense
Travel & Training
Utilities & Communications
Total Expenditures
Transfers Out
Capital Outlay
Annual Surplus (Shortfall)
Estimated Beginning Fund Balance
4 Total
(From Page 1) Dump Voucher (241) Low Mod Inc Housing
(250)
Environmental
Services (255)
Paratransit Measure C
(263) Senior Nutrition (730) Senior Bingo (733) Davis Park Bingo (738)
Total Special Revenue
Funds
Revenues
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
475,987 - - - 283,923 - - - 759,910
1,649,263 - - - 10,000 - - - 1,659,263
295,847 - - - - - - - 295,847
- - - - - 2,500 113,000 6,000 121,500
- - - - - - - - -
845,000 - - 320,000 - - - - 1,165,000
1,
183,560 - - - - - - - 1,183,560
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
1,057,379 - - - - - - - 1,057,379
- - - - - - - - -
5,507,036 - - 320,000 293,923 2,500 113,000 6,000 6,242,459 3,370,094 - - 539,481 - - - - 3,909,575
- - - - - - - - -
Total Resources 8,877,130 - - 859,481 293, 923 2,500 113,000 6,000 10,152,034 Expenditures
3,843,453 - - 709,572 276,200 - - - 4,829,225
- - - - - - - - -
1,778,112 - - - - - - - 1,778,112
5,966 - - 5,364 9,325 - - - 20,655
- - - - - - - - -
71,990 - - - 24,813 - - - 96,803
- - - - 849 - - - 849
514,997 1,591 - 34,674 12,633 - - - 563,895
1,448,146 - 53,045 104,800 - - - - 1,605,991
3,
600 - - - - - - - 3,600
33,558 - - 4,753 4,901 -
- - 43,212
327,666 - - 318 2,163 - - - 330,147
8,027,488 1,591 53,045 859,481 330,884 - - - 9,272,489
759,945 - - - - - - - 759,945
- - - - - - - - -
1,097,403 - - - - - - - 1,097,403
Total Use of Resources 9,884,836 1,591 53,045 859,481 330,884 - - - 11,129,837 (1,007,706) (1,591) (53,045) (0) (36,961) 2,500 113,000 6,000 (977,803) 180,374 8,162,727 - 437,053 2,500 112,000 6,000
178,783 8,109,682 (0) 400, 092 5,000 225,000 12,000
Property Taxes
SUMMARY OF ACTIVITIES BY FUND
SPECIAL REVENUE FUNDS FY 2023-24 PROPOSED (Continued)
Casino Pilot
Casino Revenue
Fines and Fees
Grants
Intergovernmental
Licenses and Permits
Miscellaneous Revenue
Other Taxes
Sales Tax
Use of Property and Money
Utility Users Tax
Property Taxes in Lieu of VLF
Charges for Services
Note Repayment
Total Revenues
Transfers In
Bond Proceeds
Utilities & Communications
Salary and Benefits
CM Contingency Account
Community Grants & Spec Events
Dues & Subscriptions
Insurance
Maintenance & Repair
Misc. Expense
Office Expenses, Supplies & Materials
Professional Services
Special Department Expense
Travel & Training
Total Expenditures
Transfers Out
Debt Service
Capital Outlay
Annual Surplus (Shortfall)
Estimated Beginning Fund Balance
Estimated Ending Fund Balance
5 6/1/2022 10:11
(2,622,225)$
Reduce Services & Supplies (-7.4% to -10%) 1,306,182
500,000
142,738
Reduce Community Service Part-Time Hours (-20%) 186,749 486,556
-$
Defer Code Enforcement Move From PD to CD Dept.
Surplus/(Shortfall)
FY 2023-2024 PROPOSED BUDGET BALANCING MEASURES
Budget Balancing Measures Reduction Amount
Surplus/(Shortfall)
Eliminate Multi-Dept. Vehicle Replacement Funding
Reduce Police Department Overtime Hours (-10%)
6