City of San Ramon
FINANCE COMMITTEE
AGENDA - REVISED
Sridhar Verose, Chair • Sabina Zafar, Vice Chair
TELECONFERENCE Special Meeting
4:00 PM
March 1, 2022
AGENDA QUESTIONS: PLEASE CALL THE ADMINISTRATIVE SERVICES DIRECTOR AT (925) 973-2576 Documents received after publication of this Agenda and considered by the Finance Committee in its deliberation will be available for inspection only via electronic document transfer, due to COVID-19. See the COVID-19 provisions outlined below. Please call or email the Administrative Services Director during normal business hours if you require access to any such documents.
COVID-19 ADVISORY AND MEETING PROCEDURE
Assembly Bill 361 suspends certain provisions of the Brown Act, allowing public meetings to be held by teleconference. As a precaution to protect the health and safety of staff, officials, and the general public. Committee members will not be physically in attendance, but will be available via video conference.
There will be no physical location for members of the public to participate in the meeting. We encourage members of the public to access the meeting online using Zoom. It is recommended that anyone wishing to view and/or participate in the meeting, download the Zoom application, www.zoom.us, before the start of the meeting. Zoom participants will have the opportunity to speak during Public Comment (for topics not on the agenda), in addition to each of the agendized items.
If you would like to submit written public comment via email, please do so by 3:00 p.m. on Tuesday, March 1, 2022, to [email protected]. Please include “Public Comment 3/1/2022” in the subject line. In the body of the email please include your name and the item you wish to comment on. Written comments submitted will be provided to the Committee prior to the start of the meeting. Written public comment will not be read aloud during the meeting. If you wish to make your comments heard, you must participate in the Zoom meeting.
There will be zero tolerance for any person addressing the Committee making profane, offensive and disruptive remarks, or engaging in loud, boisterous, or other disorderly conduct, that disrupts the orderly conduct of the public meeting.
2 Finance Committee Meeting – March 1, 2022
HOW TO VIEW OR PARTICIPATE IN THE MEETING REMOTELY:
1. To view or participate in the meeting through Zoom
Livestream online at: https://cityofsanramon.zoom.us/j/96437639945 Webinar ID: 964 3763 9945
Use the “Raise Your Hand” button to request to speak when Public Comment is being taken on the Agenda item. You will then be unmuted when it is your turn to make your comment for up to three minutes. After the allotted time, you will then be re-muted.
2. To view the meeting live online at: www.sanramon.ca.gov/YouTube
3. To listen or participate in the meeting by telephone, dial: +1 (669) 900-6833 Webinar ID: 964 3763 9945
Use *9 on your telephone to raise your hand and request to speak when Public Comment is being taken on the Agenda item. You will then be unmuted when it is your turn to make your comment for up to three minutes. After the allotted time, you will then be remuted. 3 Finance Committee Meeting – March 1, 2022
1. CALL TO ORDER
2. NEW BUSINESS
2.1 Mid-Year 2021-2022 Financial Review March 2022
Recommendation: Accept Report
Revised 2/28/22 – The attachment has been updated.
3. ADJOURNMENT
I hereby certify that the attached Finance Committee Meeting Agenda was posted 72 hours before the noted meeting.
Dated: February 25, 2022
FINANCE COMMITTEE STAFF REPORT
DATE: March 1, 2022
TO: Finance Committee/City Manager
FROM: Kelly Sessions, Administrative Services Director
By: Candace Daniels, Finance Division Manager
SUBJECT: Mid-Year 2021-2022 Financial Review March 2022 ATTACHMENT:
MID-YEAR FINANCIAL REPORT FY2022.
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CITY OF SAN RAMON
MID-YEAR 2021-2022
FINANCIAL REVIEW
MARCH 2022
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) Mid-Year Financial Review 2021-2022
Key Highlights:
The current fiscal year beginning reserves were $19.2 million, which was $3.2 million more than estimated when the budget was adopted. General Fund revenue collections for the six months ending December 31, 2021 were $22.1 million, which was $3.1 million more than the $19.1 million collected during the same period in the prior fiscal year. General Fund expenditures for the six months ending December 31, 2021 were $23.0 million, which was $1.6 million above the $21.4 million during the same period in the prior year.
General Fund revenue is projected to come in at $53.3 million, $1.6 million below budgeted levels.
General Fund expenditures are projected to come in at $53.8 million, $1.2 million below budgeted levels.
General Fund net transfers in from other funds is projected at $2.2 million.
General Reserves for the fiscal year ending June 30, 2022 is projected to be $21.0 million--41% of prior year expenditures—before supplemental appropriations.
City will receive its second round of ARPA funds in the amount of $4.05 million
There are appropriation actions that are recommended for consideration related to the upcoming budget year.
City of San Ramon
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) Overview
This mid-year report provides information pertaining to the financial performance of the City to date, along with estimates for the full 2021-22 fiscal year. Actual financial results through December 31, 2021 have been analyzed and updated revenue and expenditure projections for the current fiscal year are included in this report.
The 2021-22 fiscal year budget was prepared based on the City’s best assumptions, projections, and estimates of financial impacts in the light of an unprecedented global pandemic affecting, in one way or another, every government service and related budget provided by the City.
San Ramon has realized and is further estimating severe revenue losses due to the pandemic. Total revenue estimates are $3.6 million below budget levels, but are $14.6 million above last year’s actuals, primarily due to an increase in grant revenue. The hardest hit revenue sources are development fees, recreation program revenue and transient occupancy taxes (TOT). Property tax, the City’s top revenue category, continues to show growth and remain a stabilizing factor due to higher assessed values and home sales. Sales tax, the City’s second largest revenue category, is showing higher estimates as well.
The State is making a strong recovery from the COVID-19 pandemic. Governor Gavin Newsom’s FY 2022-23 proposed budget projects a surplus of $45.7 billion.
To aid families during the pandemic, the State has included funding to expand paid family leave, establish a young child tax credit and provide no-cost school meals. There is also additional funding for K-12 education and after school programs. The City does not anticipate a negative impact from the State on City resources.
Based on the analysis of the first half of the year, revenue estimates, and an updated forecast for the current fiscal year, San Ramon’s General Fund is projected to have overall revenues below budgeted levels by $1.6 million. The City has been continuously monitoring this wildly fluctuating revenue picture as revenue recedes when the pandemic surges. In a continuing effort to mitigate revenue shortfalls, the City has carefully monitored expenditures and staffing, limiting them to only the most necessary expenditures to maintain quality service levels. Current year expenditures are projected to come in $1.2 million under budget. The General Fund reserve ending balance is estimated to be a healthy $21.0 million, which represents 41% of the prior fiscal year’s audited General Fund expenditures, plus the General Fund transfer to the Dougherty Valley Fund. This level exceeds the 36% minimum reserve fund balance required by the policy for General Fund expenditures.
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) Economic Outlook
The City has experienced some recovery from the severe revenue losses at the height of the COVID-19 global pandemic. National and State levels have seen recovery as well. Below are some indicators of improvement:
The Bureau of Economic Analysis reported the U.S. economy increased 2.3% in the third quarter of 2021 and 6.9% in the fourth quarter of 2021, reflecting the continued economic recovery from the COVID-19 pandemic. For all of 2021, the economy increased 5.7% from 2020 levels.
The Bureau of Labor Statistics reported 199,000 new jobs added in December 2021, which was much lower than predicted. Leisure and hospitality showed the highest increase, with professional and business services showing the next highest gains. Overall, US employment is still 2.9% less than pre-pandemic levels.
Unemployment rates for December 2021 showed California at 5.0% compared to 9.1% in 2020. The national average was 3.9% compared to 6.7% in 2020.
Contra Costa County’s unemployment rate was at 4.2% compared to 7.7% in 2020. However, San Ramon continues to show a lower unemployment rate of
2.8% compared to 5.5% in 2020.
U.S. housing starts increased 15.6% in 2021 over 2020, as historically low mortgage rates continued to support the housing market. Home prices grew by a record 16.9% over the past year. Economists predict that homes sales will experience a decline in 2022 due to the increase in mortgage rates. California median home prices increased 11.0% compared to December 2020, while existing single-family home sales decreased 15.7% from 2020. The National Association of Realtors predicts that California’s housing market will continue to grow in 2022, but at a slower pace than 2021.
Growth in the local economy continues to affect revenue related to economic trends and development projects within the City. The most significantly impacted revenue sources has been development fees, transient occupancy tax (TOT) and recreation program revenue, which fall under the charges for services and miscellaneous revenue categories. Staff will continue to monitor all revenue sources and adjust future revenue estimates accordingly. 4 2.1.a
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) Financial Results – General Fund
General Fund Revenue by Source (000’s)
December
2021-2022
To Date
December
2020-2021
To Date Difference
Annual
2021-2022
Estimate
Annual
2021-2022
Budget
Annual
2020-2021
Actuals
Property Tax 10,164$ $ 9,749 $ 22,767$ 416 $ 23,002 21,862$ Sales and Use Tax 3,847 4,009 (162) 11,054 10,715 10,773 Property Transfer Tax 578 428 151 1,044 887 1,044
Transient Occupancy Taxes (TOT) 701 235 466 1,490 2,439 768 Franchise Fees 1,680 1,659 5,518 21 5,975 5,434
Licenses and Permits 1,200 967 233 2,795 2,543 1,925
Intergovernmental 159 151 8 457 470 336
Charges for Services 2,656 1,281 1,374 5,131 5,601 3,283 Fines and Forfeitures 55 54 0 289 289 172
Investment Income 63 34 28 100 100 (5)
Miscellaneous Revenue 1,046 507 539 2,669 2,942 1,564
Total 22,148$ $ 19,073 3,075$ 53,315$ $ 54,964 47,156$
Revenue Results:
Based on the first six months of 2021-22 financial data, General Fund revenue is above last year’s amount by $3.1 million or 16%.
Revenue Estimates:
After analysis of year-to-date revenue and consideration of the projected economic environment, 2021-22 General Fund revenue estimates for the year have been revised to $53.3 million. This is $1.6 million below the estimate prepared when the budget was adopted. The decrease is reflected in lowered property tax, transient occupancy tax, franchise fees, charges for services, and miscellaneous revenue; offset by increases in sales and use tax, property transfer tax, licenses and permits.
Property Tax – ($0.2 million below budget) – Revenue during the first-half of the year is $0.4 million above last year during the same period. The full-year estimate is $22.8 million, which is $0.9 million more than actuals from the previous fiscal year, but still slightly short of budget. San Ramon’s assessed property values have increased 6.5%.
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) Property Tax Revenue Estimates (in 000’s)
Sales Tax – ($0.3 million above budget) – Revenue during the first-half of the year is $0.2 million below last year during the same period. The full-year estimate is $11.1 million, which is $0.3 million higher than the actuals from the previous fiscal year.
Receipts and reporting of sales tax revenue lags by several months. As a result, the most recent actual sales tax results reported to the City by the CDTFA was for the period ending September 30, 2021. In mid-March, the City will receive actual results for the quarter ending December 31, 2021. When this information is available, staff will again review the full-year sales tax estimate.
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) Sales Tax Revenue Estimate (in 000's)
Property Transfer Tax – ($0.2 million above budget) – Revenue during the first-half of the year is $0.2 million above last year during the same period. The full-year estimate is $1.0 million, which is conservatively projected at last year’s actual collections. This revenue source is generated by transfer of title on real estate transactions.
Transient Occupancy Taxes – ($0.9 million below budget) – Revenue during the first-half of the year is $0.5 million above last year during the same period. The fullyear estimate is $1.5 million, which is $0.8 million above last year’s actual collections.
This revenue source is produced by hotel occupancy, which has been greatly reduced by the COVID-19 pandemic and is not recovering as quickly as previous projected.
Franchise Fees – ($0.5 million below budget) – Revenue during the first-half of the year is $0.02 million above last year during the same period. The full-year estimate is $5.5 million, which is $0.1 million above last year’s actual collections. Growth of this revenue source is impacted by annexations and rates. This revenue source was impacted by the COVID-19 pandemic, primarily resulting in ongoing business closures and a reduction in commercial waste hauling.
Licenses and Permits – ($0.3 million above budget) – Revenue during the first-half of the year is $0.2 million above last year during the same period. The full-year estimate is $2.8 million, which is $0.9 million above last year’s actual total. This revenue source is subject to the timing of development projects. The departments performing the services estimated the revenue in this category. 7 2.1.a
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) Intergovernmental – (Slightly below budget) – Revenue during the first-half of the year is $0.01 million above last year during the same period. The full-year estimate is $0.5 million, which is $0.1 million above last year’s actual total. This revenue source comes from Federal, State, and local agencies for grants.
Charges for Services – ($0.5 million below budget) – Revenue during the first-half of the year is $1.4 million above last year during the same period. The full-year estimate is $5.1 million, which is $1.8 million above last year’s actual total. This revenue source is subject to the timing of development projects as well as fees for service, such as charges for recreation programming impacted by the COVID-19 pandemic. The departments performing the services estimated the revenue in this category.
Fines and Forfeitures – (at budget) – Revenue during the first half of the year is slightly above last year during the same period. The full-year estimate is $0.03 million, which is $0.1 million above last year’s actual total.
Investment Income – (at budget) – Revenue during the first-half of the year is $0.03 million above last year during the same period. The full-year estimate for this revenue source is $0.1 million. This revenue source is subject to market value fluctuations.
Miscellaneous Revenue – ($0.3 million below budget) – Revenue during the first half of the year is $0.5 million above last year during the same period. The full year estimate is $2.7 million, which is $1.1 million above actuals from last fiscal year. The departments receiving fees for facility rentals and cell site leases estimated the revenue in this category. This revenue source was also greatly affected by the COVID-19 pandemic.
General Fund Expenditures
General Fund Expenditures by Department (in 000’s)
December
2021-2022
To Date
December
2020-2021
To Date Difference
Annual
2021-2022
Estimate
Annual
2021-2022
Budget*
Annual
2020-2021
Actuals
General Government 1,364$ $ 1,241 $ 123 3,213$ $ 3,187 7,593$ Administrative Services 2,524 2,320 204 5,261 5,271 4,482 Community Development 1,885 1,800 85 4,503 4,603 3,959
Police Services 6,800 6,589 211 17,014 16,970 14,227
Public Works 6,969 6,525 444 16,253 16,278 14,088
Parks & Community Services 3,412 2,899 514 8,354 8,641 6,851 Non-Departmental - 10 (10) 50 50 -
Total Expenditures 22,953$ $ 21,383 1,571$ 54,648$ $ 55,000 51,200$ * Includes carry-over encumbrances
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) Expenditure Results:
Year-to-date General Fund expenditures are $1.6 million higher than the previous year during the same period. The increase in expenditures reflects higher salary and benefit costs and service contracts as well as higher service levels due to increasing recovery from the COVID-19 pandemic.
Expenditure Estimate:
General Fund full-year expenditures are projected to be $53.8 million, which is $1.2 million below budget.
General Fund Expenditures Estimate (in 000’s)
December
2021-2022
To Date
December
2020-2021
To Date Difference
Annual
2021-2022
Estimate
Annual
2021-2022
Budget*
Annual
2020-2021
Actuals
General Government 1,364$ $ 1,241 $ 123 3,187$ $ 3,187 2,887$ Administrative Services 2,524 2,320 204 5,261 5,271 4,696 Community Development 1,885 1,800 4,503 85 4,603 3,960
Police Services 6,800 6,589 16,562 211 16,970 15,110
Public Works 6,969 6,525 16,253 444 16,278 14,748
Parks & Community Services 3,412 2,899 514 7,997 8,641 6,892 Non-Departmental - 10 (10) 50 50 10
Total Expenditures 22,953$ $ 21,383 1,571$ 53,813$ $ 55,000 48,303$ General Fund expenditures for the year are projected to be $53.8 million (11.4%) above the $48.3 million prior year’s total. The current year estimate assumes expenditures over the last six months of the year to be higher than the first six months of the year. This is due to the impact of full expenditure accruals at the end of each fiscal year. The expenditure estimate is projected to be $1.2 million under budget and reflects position vacancy savings. Each department has estimated expenditures through the balance of the year.
General Government – (at budget) – The full-year expenditure estimate is $3.2 million. This category includes the City Council, City Manager, City Clerk and City Attorney budgets. Spending over the first-half of the year was 42% of budget and 42% of the year-end projection.
Administrative Services – ($0.09 budget) – The full-year expenditure estimate is $5.3 million. This category includes Finance, Information Technology, and Human Resources budgets. Spending over the first-half of the year was 48% of the budget and the year-end projection.
Community Development – ($0.1 below budget) – The full-year expenditure estimate is $4.5 million. This category includes Planning and Building budgets. The spending over the first-half of the year was 41% of the budget and 42% of the yearend projection. 9 2.1.a
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) Police Services – ($0.4 million below budget) – The full-year expenditure estimate is $16.6 million (General Fund only). Spending over the first-half of the year was 41% of budget and the year-end projection. It should be noted that the remainder of the Police Department expenditures show up in the Dougherty Valley Fund.
Public Works – ($0.02 million below budget) – The full-year expenditure estimate is $16.3 million (General Fund only). This category includes Engineering, Transportation and Public Services budgets. Spending over the first-half of the year was 43% of the budget and the year-end projection. It should be noted that the remainder of the Public Works Department expenditures are part of the Dougherty Valley Fund and other Special Revenue funds.
Parks and Community Services – ($0.6 million below budget) – The full-year expenditure estimate is $8.0 million. Spending over the first-half of the year was 39% of budget and 43% of current year-end projection.
Non-Departmental – (at budget) – The full-year expenditure estimate is $0.05 million. The Non-Department Budget covers expenditures for the City Manager’s contingency reserve.
Policy Reserves Estimate (in 000’s)
Actual Policy Reserves - June 30, 2021
2021-22
Estimate
2021-22
Budget**
General Fund Unreserved $ 19,221 $ 19,221
Total $ 19,221 $ 19,221
General Fund Financial Summary:
Revenues 53,315 54,964
Expenditures (53,813) (55,000)
Net Transfers in 2,167 (1,883)
Net Increase/(Decrease) in Fund Balance 1,669 (1,919)
General Fund Unreserved $ 20,890 $ 17,302
Debt Service Funds - -
Estimated Policy Reserves - June 30, 2021 $ 20,890 $ 17,302 **Budget as adjusted during the year plus carry-over encumbrances Policy reserves are projected to finish the year at $20.9 million. This represents 41% of the prior fiscal year’s audited actual General Fund expenditures and the transfer to the Dougherty Valley Fund, thus exceeding policy minimums by 5%. 10 2.1.a
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) Other City Funds:
The Other City Funds include:
Special Revenue funds that primarily fund CIP projects, GHAD, and Stormwater Management
Assessment District funds that fund lighting and landscaping, and special zones maintenance
The Dougherty Valley Fund which pays for services covered by the CSA assessment
The San Ramon Housing Fund is used to fund housing projects and programs Debt Service funds which account for the accumulation of resources for payment of principal and interest on general long-term debt obligations Internal Service funds which accumulate funds for equipment replacement, insurance costs, healthcare and building maintenance
The American Rescue Plan Act (ARPA) Fund was established to account for revenues received under this pandemic-inspired federal grant program. Funding of $4.05 million was received in FY 2020-21 with the same amount expected in FY 2021-22, which will be transferred into the General Fund to make up for the significant revenue shortfall caused by the pandemic. However, after this fiscal year, the fund will be closed due to the end of the program.
The timing of revenue received by these funds varies depending on the funding source. Funds that are currently projected to have financial results that are significantly different from the budget are discussed below.
Development Mitigation Revenue: ($0.2 million below budget) – The full year estimate is $0.6 million, which is $0.1 million less than last year’s actual totals. The lower than budget estimate is due to a decrease in development fees received.
Park Development Revenue: ($0.9 million below budget) – The full year estimate is $0.1 million, which is $0.01 million higher than last year’s actual totals. The lower than budget estimate is due to development being delayed until next fiscal year.
Traffic Improvement Revenue: ($0.2 million below budget) – The full year estimate is $0.3 million, which is $0.2 million more than last year’s actual totals. The lower than budget estimate is due to a decrease in development fess received. 11 2.1.a
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) Tri-Valley Transportation Revenue: ($0.2 million above budget) – The full year estimate is $0.3 million, which is $0.3 million more than last year’s actual totals. The greater than budget estimate is due to an increase in developments fees received.
All City Expenditures by Category
As shown in the table below, total City expenditures by category are $2.1 million below the same time period for last fiscal year, and are estimated to come in $1.4 million under budget for the entire year. This is primarily due to vacancy savings and conservative spending by departments.
All City Expenditures by Category (in 000’s)
(All City Funds)
December
2021-2022
To Date
December
2020-2021
To Date Difference
Annual
2021-2022
Estimate
Annual
2021-2022
Budget* Difference
Personnel Services 27,775$ $ 25,259 2,516$ 59,590$ $ 60,718 (1,128)$ Contract Services 9,077 8,219 858 23,768 23,894 (127)
Material & Supplies 813 676 137 2,478 2,438 40
Other Costs 6,856 6,865 (9) 14,500 14,500 0
Capital Outlay 455 569 (114) 1,211 1,423 (212)
Capital Improvement Program (CIP) 6,650 11,074 (4,424) 18,317 18,317 - Debt Service 77 1,135 (1,058) 3,792 3,792 -
Total 51,704$ $ 53,798 (2,094)$ $ 123,656 $ 125,083 (1,426)$ *Includes City Council approved budget adjustments and carry-over encumbrances 12 2.1.a
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) _______________________________________________________________________ Mid-Year Budget Adjustments :
There are a number of budgetary needs that have been identified since the budget was adopted last June. The City Manager recommends the following adjustments:
Proposed changes impacting the General Fund:
City Attorney Staffing – Requesting funding for a new Administrative Coordinator position in the City Attorney’s office to handle consolidation of all City contract-related functions and to assist with administrative duties in the City Attorney and City Clerk’s Offices - $43,608.
Administrative Services Staffing – Requesting reclassification of a Senior Administrative Analyst to a Program Manager. Over time, this position has become responsible for complex financial functions, including purchasing and contract administration, primary contact for the annual audit and budget preparation. Moreover, after the recent Finance Division reorganization, the Senior Administrative Analyst was assigned three direct reports, significantly adding more responsibilities and warranting a reclassification. No additional funding is needed in the current fiscal year.
Public Works CIP 200008 – Funding needed to create a new CIP for Citywide Electrical Vehicle Charging Stations - $210,022.
Public Works Fuel Costs – Funding needed for vehicle and equipment fuel due to increase fuel costs and increased usage - $36,000. Public Works Janitorial Services – Funding needed for janitorial services for the San Ramon Olympic Pool, Dougherty Station Community Center and Dougherty Station Library. The janitorial services budget was reduced in anticipation of renovation work, which has been delayed. Funds are needed to continue service at these locations through June 2022 - $19,857. Public Works Fence Removal – Funds are needed for fence removal at the San Ramon Golf Course due to poor maintenance. Multiple attempts were made to ask the golf course to remedy the situation before a decision was made to remove the fence. - $39,000.
The above-proposed mid-year changes total $348,487 in appropriation increases and are proposed to be funded from General Fund reserves.
Proposed changes impacting other operating funds include:
Public Works Janitorial Services (Dougherty Valley Fund) – Funding needed for janitorial services for the San Ramon Olympic Pool, Dougherty Station Community Center and Dougherty Station Library. The janitorial services budget was reduced in anticipation of renovation work, which has been 13 2.1.a
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) delayed. Funds are needed to continue service at these locations through June 2022 - $23,670 to come from General Fund reserves. Fund Balance:
$(5,363,239).*
Public Works Recyclist Software (Solid Waste Fund) – Funding needed for Recyclist software to comply with Senate Bill 1383 reporting. SB 1383 regulation requires jurisdictions to keep an “Implementation Record” where all jurisdictional data is stored. The State requires that a jurisdiction reply with specific data requests in annual reports and CalRecycle audits in a timely manner - $36,410. Fund Balance: $668,630.
Public Works street light wire theft (Dougherty Valley Fund) – Funding needed for repairs to inoperable streetlights caused by wire theft - $89,530 to come from General Fund reserves. Fund Balance: $(5,363,239).* Public Works tree pruning (Village Parkway Fund) – Funding needed to address emergency tree pruning caused by storm damage and trees identified with poor and hazardous structures - $1,500. Fund Balance:
$74,811.
Public Works water costs (various funds) – Funding needed for water costs:
o Old Ranch Estates Fund - $1,000. Fund Balance: $128,209 o Village Parkway Fund - $2,500. Fund Balance: $74,811
o Old Ranch Summit Fund - $8,300. Fund Balance: $210,175 o Henry Ranch - $6,600. Fund Balance: $81,717
Public Works Staffing – Requesting reclassification of a Maintenance Technician II to a Maintenance Coordinator to oversee utility crew and trail maintenance responsibilities. There is no additional funding needed for this request in the current fiscal year.
Public Works tree removal (Henry Ranch Fund) – Funding needed for emergency tree removal in the Henry Ranch Arterial area of the City - $2,000.
Fund Balance $81,717.
Public Works tree pruning (Bent Creek Fund) – Funding needed to address emergency tree pruning caused by storm damage and trees identified with poor and hazardous structure - $10,000. Fund Balance: $239,376. Public Works tree aphid treatment (Dougherty Valley Fund) – Funding needed to address pest issues identified in select tree species (Chinese Hackberry) that are causing a public nuisance and safety hazard - $40,000 to come from General Fund reserves. Fund Balance: $(5,363,239).*
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) Public Works auto accident repairs (various funds) – Funding needed for various auto accident damage repairs that occurred throughout the City - $190,013:
o Citywide Landscaping Fund - $6,840. Fund Balance: $870,946 o Citywide Lighting Fund - $53,421. Fund Balance: $1,807,629 o Dougherty Valley Fund - $129,752 to come from General Fund reserves. Fund Balance: $(5,363,239).*
Public Works Staffing (various funds) – Funding needed for a new Maintenance Technician I/II for the roadway and flood control program:
o Citywide Lighting Fund - $35,197. Fund Balance: $1,807,629 o Stormwater NPDES Fund - $4,170. Fund Balance: $105,587 Public Works fountain repairs – CIP 955478 (Infrastructure Maintenance Fund) - Funding needed to replace the butterfly valve on the Bollinger Canyon Fountain - $8,276. Fund Balance: $450,450.
Public Works HVAC duct cleaning – CIP 925425 (Infrastructure Maintenance Fund) – Funding needed for CIP 925425 for HVAC cleaning and equipment replacement - $50,000. Fund Balance: $450,450.
Public Works Citywide parks and amenities – CIP 955584 (various funds):
o Park Development Fund – Removing the project budget of $413,212 and returning the funds to the Park Development Fund. Fund Balance:
$221,778
o Infrastructure Maintenance Fund - Appropriating $200,000 to CIP 955584. Fund Balance: $450,450
Public Works irrigation booster pump installation – CIP 955516 (Park Development Fund) – Removing the project budget of $40,000 and returning the funds to the Park Development Fund. Fund Balance: $ 221,778. Public Works shade structure – CIP 955566 (Park Development Fund) – Removing the project budget of $44,448 and returning the funds to the Park Development Fund. Fund Balance $221,778.
Public Works CIP 200008 funding:
o Project will receive grant funding in the amount of $44,000 from the Bay Area Air Quality Management District, Transportation Fund for Clean Air (TFCA).
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) o Project will receive $22,823 from the 511 Contra Costa Measure J Commute Alternate funds. No additional funding is requested Insurance Liability Fund – PERS Replacement Benefit Fees – Funding needed for ongoing CalPERS Replacement Benefit Fees. Participation in the Replacement Benefit Plan allows retirees to receive retirement benefits for amounts that have exceeded their benefit limit. Each CalPERS employer whose service was included in the retirement allowance calculation will receive an invoice each year for each eligible retiree, which is $500,000 this fiscal year. Funding will be withdrawn from the PARS Pension Rate Stabilization Trust. Trust Balance: $5,036,730 (January 2022) The non-General Fund proposed mid-year changes total $709,166 in expenditure appropriations. All proposed appropriations are funded by dedicated funding sources. * At fiscal year end, the Dougherty Valley Fund will be reconciled and made whole with funding from the County CSA-M29 property revenues and approximately $2.8 million from the General Fund.
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) Looking Forward to 2022-2023:
The budget development process for FY 2022-23 is underway. The City received funding from the American Rescue Plan Act in FY 2020-21 of $4.05 million and has been approved to receive an additional $4.05 million during FY 2021-22. These funds have been very crucial in helping to maintain the General Reserve balance at or above the required 36%. Moving forward to FY 2022-23, these funds will no longer be available. The City continues to experience a positive recovery from the pandemic; however, some revenue sources have been sluggish, specifically in the area of Transient Occupancy Tax revenue and program revenues. While continuing to monitor the recovery from the pandemic, the City will strategize ways to reduce the burden on the General Fund until a full recovery has been realized. These strategies include options such as using funds from the PARS Pension Stabilization Trust to make PERS normal cost payments, as well as the use of surplus reserves to maintain quality service delivery.
Other key issues in developing the budget include:
Strategic Pandemic Recovery
Revenue recovery
Rising costs of employee benefits and inflationary costs Maintaining service levels with resource constraints
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) Conclusion:
Projections indicate that the General Fund 20210-2022 will finish the year with a fund balance higher than what was adopted in the budget. This positive result is due to a better than anticipated ending result in the prior year, carefully monitoring expenditures and salary savings from position vacancies. Funding received from the American Rescue Plan Act will also help to mitigate revenue losses.
The General Fund revenue is estimated to be $1.6 million below the budget estimates, while the expenditures are estimated to be $1.2 million lower than budget estimates. The projected ending policy reserves before mid-year adjustments are $20.9 million or 41% of the prior fiscal year’s audited General Fund expenditures, plus the General Fund transfer to the Dougherty Valley Fund. If Council approves the $0.3 million of General Fund mid-year requests, the projected ending reserves would be at $20.5 million or 40% of the prior fiscal year’s audited General Fund expenditures, plus the General Fund transfer to the Dougherty Valley Fund. The remaining $0.7 million of mid-year requests will be funded by other dedicated sources.
Staff will continue to monitor revenue receipts and will update the estimates as part of the upcoming budget process for 2022-2023.
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) DESCRIPTION 12/31/2021 12/31/2020 DIFFERENCE ESTIMATE BUDGET DIFFERENCE FUND BALANCE, JULY 1 $ 19,221,260 $ 19,221,260 $ -
REVENUES
Property Tax $ 10,164,343 $ 9,748,519 $ 415,824 $ 22,767,102 $ 23,002,248 $ (235,146) Sales and Use Tax 3,847,447 4,009,444 (161,997) 11,054,474 10,714,853 339,621 Property Transfer Tax 578,186 427,609 150,577 1,044,253 887,436 156,817 Transient Occupancy Taxes (TOT) 700,735 234,917 465,818 1,489,850 2,438,850 (949,000) Franchise Fees 1,679,835 1,659,095 20,740 5,517,854 5,975,212 (457,358) Licenses and Permits 1,199,923 966,617 233,305 2,795,030 2,542,577 252,453 Intergovernmental 158,919 150,688 8,231 457,281 470,354 (13,073) Charges for Services 2,655,726 1,281,352 1,374,375 5,130,747 5,600,996 (470,249) Fines and Forfeitures 54,504 54,231 273 289,000 289,000 - Investment Income 62,624 34,152 28,473 100,000 100,000 - Miscellaneous Revenue 1,045,825 506,817 539,008 2,668,923 2,942,146 (273,223) Total Revenues 22,148,069 19,073,441 3,074,627 53,314,514 54,963,672 (1,649,158)
EXPENDITURES
General Government 1,363,561 1,241,042 122,519 3,187,425 3,187,425 - Administrative Services 2,523,567 2,319,687 203,879 5,260,999 5,270,698 (9,699) Community Development 1,885,275 1,799,849 85,426 4,503,274 4,603,274 (100,000) Police Services 6,799,573 6,588,658 210,915 16,561,903 16,970,052 (408,149) Public Works 6,969,320 6,525,181 444,139 16,252,619 16,277,569 (24,950) Parks & Community Services 3,412,151 2,898,537 513,614 7,996,936 8,640,785 (643,849) Non-Departmental - 9,990 (9,990) 50,000 50,000 -
Total Expenditures 22,953,446 21,382,944 1,570,502 53,813,156 54,999,803 (1,186,647)
OTHER FINANCING SOURCES (USES)
Operating Transfers In 5,280,762 5,280,762 -
ARPA Funds Transfer In 4,050,000
Operating Transfers Out (7,163,527) (7,163,527) -
Total Other Financing Sources 2,167,235 (1,882,765) -
Net Increase (Decrease) in Fund Balance $ 1,668,593 $ (1,918,896) $ (462,511) TOTAL FUND BALANCE, JUNE 30 $ 20,889,853 $ 17,302,364
GENERAL FUND
REVENUE - EXPENDITURE - FUND BALANCE
6 MONTHS ENDING FULL YEAR 21/22
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) FUND # FUND DESCRIPTION 12/31/2021 12/31/2020 DIFF ESTIMATE BUDGET DIFF 101 General Fund $ 22,148,069 $ 19,073,441 $ 3,074,627 $ 53,314,514 $ 54,963,672 $ (1,649,158) 201 Planning Cost Recovery 119,393 71,848 47,544 171,943 171,943 - 202 Geographic Information Systems 46,842 50,246 (3,404) 95,000 95,000 - 203-207 Development Mitigation 274,437 270,919 3,519 635,230 827,193 (191,963) 208 Gas Tax 1,551,889 1,474,565 77,325 3,785,996 3,785,996 - 209-210 Park Development 1,604 91,154 (89,550) 101,604 1,040,915 (939,311) 211 Crow Canyon Project 29 15 14 29 - 29
212 SCCJEPA 312,556 36,348 276,207 940,634 940,634 -
213 Street Maintenance & Improvement 9,600 (5,458) 15,058 1,056,285 1,056,285 - 214 Traffic Improvement 93,640 38,480 55,160 278,455 478,455 (200,000) 215 Tri-Valley Transportation Fund 345,501 111,436 234,066 345,501 138,453 207,048 216 Public Education & Governement 56,883 53,554 3,329 200,000 200,000 - 217 Vehicle Refuse Impact Fees 60,265 625,179 (564,914) 750,000 1,568,175 (818,175) 218 Open Space Development 19 500,676 (500,657) 71,250 71,250 - 219 ARPA 2021 - 4,050,000 4,050,000 -
251/252 CFD 2014-1 Acres/Faria 202,715 147,577 55,138 328,332 328,332 - 301 Citywide Landscaping 1,020,334 976,495 43,839 1,813,709 1,792,480 21,229 302 Citywide Lighting 437,355 425,630 11,725 807,454 799,175 8,279 303-319 Landscaping & Lighting Special Districts 631,017 643,055 (12,038) 1,132,986 1,132,986 - 330 The Preserve Faria 58,226 53,428 4,797 114,522 114,522 - 341 Canyon Park 1,495 691 805 10,990 10,990 -
342 Village Center Common Area 446 244 202 6,006 6,006 - 343 Dougherty Valley 25,298 24,395 903 21,318,876 20,787,217 531,659 344 Solid Waste 460,822 450,040 10,782 1,227,417 1,227,417 - 345 Non Point Drainage 43,357 2,023 41,335 1,201,185 1,200,185 1,000 346 Streets Smarts Program 94,562 75,126 19,436 211,500 211,500 - 347 TDM Programs 61,702 38,716 22,985 655,034 655,034 - 348 Local Law Enforcement Block Grant 38 19 18 38 - 38
349 Police Services Donations 67 56 11 67 - 67
350 Narcotics Asset Forfeiture 8,344 21,240 (12,896) 8,344 - 8,344 351 TRAFFIX Program 56,182 89,932 (33,750) 179,140 179,140 - 361 GHAD-Dougherty Valley 1,289,673 1,240,924 48,749 2,561,215 2,561,215 - 362 GHAD-NW San Ramon 217,217 166,568 50,649 459,506 459,506 - 371 San Ramon Housing 78,902 15,077 63,825 252,800 252,800 - 401 Capital Projects 632,862 214,278 418,584 723,452 723,452 - 501-521 Debt Service Funds 659,666 730,253 (70,588) 1,398,110 1,398,110 - 601-618 Internal Service Funds 4,153,257 5,252,014 (1,098,757) 15,516,066 15,528,066 (12,000) Total Revenues Excluding Transfers $ 35,154,262 $ 32,960,185 $ 2,194,077 $ 115,723,190 $ 118,756,104 $ (3,032,914) 6 MONTHS ENDING FULL YEAR 21/22
All City Revenue by Fund
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) REVENUE SOURCE 12/31/2021 12/31/2020 DIFF ESTIMATE BUDGET DIFF Property Tax $ 10,164,343 $ 9,748,519 $ 415,824 $ 22,767,102 $ 23,002,248 $ (235,146) Special Assessments 3,743,515 3,594,706 148,809 8,215,883 8,215,883 - Sales Tax 3,847,447 4,009,444 (161,997) 11,054,474 10,714,853 339,621 Property Transfer Tax 578,186 427,609 150,578 1,044,253 887,436 156,817 Transient Occupancy Tax (TOT) 644,028 234,917 409,111 1,489,850 2,438,850 (949,000) Franchise Fees 1,736,542 1,659,095 77,447 5,517,854 5,975,212 (457,358) Licenses & Permits 1,203,883 968,537 235,345 2,801,030 2,548,577 252,453 Intergovernmental 3,071,895 2,064,284 1,007,611 33,459,458 32,940,872 518,586 Charges for Services 2,850,391 1,990,661 859,730 6,144,240 7,443,664 (1,299,424) Fines & Forfeitures 60,285 75,245 (14,960) 289,000 289,000 - Investment Income 542,481 464,931 77,550 390,315 379,708 10,607 Development Fees 1,078,564 1,090,302 (11,738) 2,718,345 3,844,700 (1,126,355) Miscellaneous Revenue 5,632,701 6,631,934 (999,233) 19,831,386 20,075,101 (243,715) Total Revenue Excluding Transfers $ 35,154,262 $ 32,960,185 $ 2,194,077 $ 115,723,190 $ 118,756,104 $ (3,032,914) All City Revenue by Source
6 MONTHS ENDING FULL YEAR 21/22
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) FUND # FUND DESCRIPTION 12/31/2021 12/31/2020 DIFF ESTIMATE BUDGET * DIFF 101 General Fund $ 22,953,446 $ 21,382,944 $ 1,570,502 $ 53,813,156 $ 54,999,803 $ (1,186,647) 201 Planning Cost Recovery 116,796 116,796 157,511 157,511 - 202 Geographic Information Systems 67,470 51,212 16,258 96,920 96,920 - 203-207 Development Mitigation - - - - - -
216 Public Education & Government 11,175 7,736 3,439 250,000 250,000 - 208 Gas Tax - - - - - -
209-210 Park Development/Henry Ranch - - - - - -
211 Crow Canyon Project - - - - - -
212 SCCJEPA - - - - - -
213 Street Maintenance & Improvement - - - - - -
214 Traffic Improvement - - - - - -
215 Tri-Valley Transportation Fund - - - - - -
301 Citywide Landscaping 529,535 577,832 (48,297) 1,203,001 1,203,001 - 302 Citywide Lighting 162,851 217,785 (54,934) 543,785 543,785 - 303-319 Landscaping & Lighting Special Districts 588,938 523,015 65,923 1,330,256 1,330,256 - 330 The Preserve Faria 721 - 721 49,275 49,275 -
341 Canyon Park 2,465 4,377 (1,913) 59,229 59,229 -
342 Village Center Common Area 1,472 1,750 (278) 6,117 6,117 - 343 Dougherty Valley 9,635,473 9,499,804 135,669 22,734,090 22,973,797 (239,707) 344 Solid Waste 1,134,223 341,151 793,073 1,975,863 1,975,863 - 345 Non Point Drainage 322,647 378,340 (55,693) 1,261,643 1,261,643 - 346 Street Smarts Program 58,840 55,229 3,611 211,400 211,400 - 347 TDM Programs 116,694 63,897 52,796 655,034 655,034 - 350 Narcotics Asset Forfeiture - - - - - -
351 TRAFFIX Program 42,625 64,528 (21,903) 179,140 179,140 - 361 GHAD - Dougherty Valley 299,814 217,597 82,218 841,181 841,081 100 371 San Ramon Housing 76,469 64,487 11,981 148,588 148,588 - 401 Capital Projects 6,911,477 11,074,132 (4,162,655) 18,317,022 18,317,022 - 501-521 Debt Service Funds 77,290 1,135,188 (1,057,899) 3,791,918 3,791,918 - 601-611 Internal Service Funds 8,593,641 8,136,926 456,715 16,031,162 16,031,162 - Total Expenditures Excluding Transfers $ 51,704,060 $ 53,797,930 $ (2,093,870) $ 123,656,291 $ 125,082,545 $ (1,426,254) * Includes Council approved budget adjustments and carry-over encumbrances All City Expenditures by Fund
6 MONTHS ENDING FULL YEAR 21/22
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) CATEGORY 12/31/2021 12/31/2020 DIFF ESTIMATE BUDGET * DIFF Personnel Services $ 27,775,089 $ 25,259,474 $ 2,515,615 $ 59,590,094 $ 60,717,936 $ (1,127,842) Contract Services 9,077,178 8,219,447 857,731 23,767,739 23,894,340 (126,601) Material & Supplies 812,916 675,846 137,070 2,478,000 2,438,231 39,769 Other Costs 6,856,134 6,865,218 (9,084) 14,500,183 14,500,164 19 Capital Outlay 455,018 568,633 (113,615) 1,211,335 1,422,934 (211,599) Capital Improvement Program (CIP) 6,650,435 11,074,123 (4,423,688) 18,317,022 18,317,022 - Debt Service 77,290 1,135,188 (1,057,899) 3,791,918 3,791,918 - Total Expenditures Excluding Transfers $ 51,704,060 $ 53,797,930 $ (2,093,869) $ 123,656,291 $ 125,082,545 $ (1,426,254) * Includes Council approved budget adjustments and carry-over encumbrances All City Expenditures by Category
6 MONTHS ENDING FULL YEAR 21/22
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) DEPARTMENT 12/31/2021 12/31/2020 DIFF ESTIMATE BUDGET * DIFF General Government $ 1,363,561 $ 1,241,042 $ 122,519 $ 3,187,425 $ 3,187,425 $ - Administrative Services 2,523,566 2,331,832 191,734 5,261,000 5,270,698 (9,699) Community Development 2,002,070 1,799,849 202,222 4,660,785 4,760,785 (100,000) Police Services 10,725,073 10,430,128 294,946 26,288,715 26,936,571 (647,856) Public Works 16,007,587 14,659,021 1,348,566 37,672,741 37,697,591 (24,850) Parks & Community Services 3,412,151 2,898,537 513,614 7,996,936 8,640,785 (643,849) San Ramon Housing 68,054 64,487 3,566 148,588 148,588 - Non-Departmental 11,175 17,726 (6,551) 300,000 300,000 - Total Expenditures $ 36,113,237 $ 33,442,622 $ 2,670,615 $ 85,516,190 $ 86,942,443 $ (1,426,254) * Includes Council approved budget adjustments and carry-over encumbrances + Excludes Transfers, Capital Outlay, CIP, Debt Service and Internal Service All City Expenditures by Department *
6 MONTHS ENDING FULL YEAR 21/22
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) PROGRAM 12/31/2021 12/31/2020 DIFF ESTIMATE BUDGET DIFF City Council $ 160,449 $ 107,663 $ 52,785 $ 424,946 $ 424,946 $ - City Management 291,346 279,219 12,127 620,331 620,331 - Communication and Public Affairs 157,713 144,322 13,391 437,240 437,240 - Economic Development 85,937 86,244 (306) 175,126 175,126 - City Attorney 401,895 372,755 29,140 911,492 911,492 -
City Clerk Administration 216,156 194,592 21,564 514,511 514,511 - Election/Voter Outreach 31,345 39,490 (8,145) 65,094 65,094 - Legislative History 18,719 16,757 1,962 38,685 38,685 - Program Totals $ 1,363,561 $ 1,241,042 $ 122,519 $ 3,187,425 $ 3,187,425 $ -
GENERAL GOVERNMENT
COMPARATIVE TOTALS
Program Summary
6 MONTHS ENDING FULL YEAR 21/22
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) PROGRAM 12/31/2021 12/31/2020 DIFF ESTIMATE BUDGET DIFF Finance Administration $ 148,533 $ 157,922 (9,390) 296,123 296,123 - Accounting 347,404 326,755 20,649 839,935 842,249 (2,314) Payroll 153,244 123,232 30,012 313,231 313,231 -
Cash Management 118,577 146,086 (27,509) 303,201 312,338 (9,137) Business Registration 27,227 23,887 3,340 93,327 91,573 1,754 Human Resources Administration 98,271 85,182 13,090 225,907 225,907 - Labor Relations 57,072 32,134 24,938 75,975 75,975 -
Organizational Development 41,587 40,205 1,382 103,640 103,640 - Recruitment 100,521 95,689 4,832 205,024 205,024 -
Risk Management/Safety 295,332 234,416 60,916 346,293 346,293 - Wages & Benefits 112,290 109,999 2,291 249,419 249,419 - Information Technology Administration 745,702 644,457 101,245 1,600,666 1,600,666 - Project Development 36,543 35,893 650 75,617 75,617 -
Telecommunications 169,032 152,779 16,253 381,196 381,196 - Web Services 46,603 34,704 11,899 101,066 101,066 -
911 Dispatch Center 25,627 88,491 (62,864) 50,381 50,381 - Program Totals $ 2,523,566 $ 2,331,832 $ 191,734 $ 5,261,000 $ 5,270,698 $ (9,699)
ADMINISTRATIVE SERVICES
COMPARATIVE TOTALS
Program Summary
6 MONTHS ENDING FULL YEAR 21/22
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) PROGRAM 12/31/2021 12/31/2020 DIFF ESTIMATE BUDGET DIFF Planning Administration $ 383,834 $ 331,585 $ 52,250 $ 796,352 $ 796,352 $ - Development Administration 223,334 207,654 15,680 466,500 466,500 - Zoning Administration 103,263 94,651 8,612 218,473 218,473 - Building Administration 440,045 417,454 22,591 997,128 997,128 - Inspection 411,096 400,902 10,194 1,015,254 1,115,254 (100,000) Code Enforcement 122,664 124,124 (1,461) 274,384 274,384 - Plan Checking 317,834 223,479 94,356 892,694 892,694 -
Program Totals $ 2,002,070 $ 1,799,849 $ 202,222 $ 4,660,785 $ 4,760,785 $ (100,000)
COMMUNITY DEVELOPMENT
COMPARATIVE TOTALS
Program Summary
6 MONTHS ENDING FULL YEAR 21/22
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) PROGRAM 12/31/2021 12/31/2020 DIFF ESTIMATE BUDGET DIFF Administration $ 1,852,967 $ 2,934,279 $ (1,081,311) $ 6,633,465 $ 6,585,019 $ 48,446 Crime Prevention 517,030 461,813 55,217 1,337,797 1,337,797 - Investigation 1,960,726 1,209,974 750,752 4,273,207 4,296,826 (23,619) Patrol 5,039,268 4,581,134 458,134 11,059,923 11,732,606 (672,683) Traffic Safety 689,763 688,384 1,379 1,766,702 1,766,702 - School Resources 352,179 324,122 28,057 500,996 500,996 - Emergency Preparedness 90,986 22,299 68,687 158,915 158,915 - Fleet 222,154 208,123 14,031 557,710 557,710 -
Program Totals $ 10,725,073 $ 10,430,128 $ 294,946 $ 26,288,715 $ 26,936,571 $ (647,856)
POLICE SERVICES
COMPARATIVE TOTALS
Program Summary
6 MONTHS ENDING FULL YEAR 21/22
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) PROGRAM 12/31/2021 12/31/2020 DIFF ESTIMATE BUDGET DIFF Engineering Administration $ 216,772 $ 208,950 $ 7,821 $ 495,581 $ 495,581 $ - GIS 157,915 131,508 26,408 303,694 303,694 -
Canyon Park 2,465 4,377 (1,913) 59,229 59,229 -
CIP Administration 435,771 405,654 30,117 935,611 935,611 - Development Engineering 299,782 323,622 (23,840) 695,745 695,745 - Development Inspection 267,628 242,586 25,042 541,645 566,645 (25,000) Encroachments 253,775 201,918 51,857 516,704 516,704 -
Transportation Engineering 179,765 170,272 9,493 404,151 404,151 - GHAD 299,814 217,597 82,218 841,181 841,081 100
Open Space/Drainage 32,548 30,981 1,567 69,359 69,359 - Landscaping/Drainage Engineering 4,754 4,540 214 10,159 10,159 - Storm Water Mgmt 128,871 115,216 13,655 616,210 616,210 - Public Services Administration 839,136 977,375 (138,238) 2,365,509 2,365,509 - Solid Waste Administration 944,469 101,793 842,676 1,393,351 1,393,351 - Aquatics Maintenance 728,584 627,431 101,153 1,935,333 1,935,333 - Facilities Maintenance 1,426,991 1,072,551 354,440 3,649,145 3,649,145 - Landscaping Maintenance 3,593,922 3,844,065 (250,142) 7,894,989 7,894,989 - Parks Maintenance 3,718,737 3,559,355 159,383 8,321,169 8,321,169 - Roadway Maintenance 1,139,260 1,149,543 (10,283) 3,010,538 3,010,538 - Service Center 525,036 374,963 150,072 1,047,726 1,047,676 50 Flood Control 227,734 367,194 (139,460) 714,112 714,112 - Transportation Administration 156,367 135,431 20,935 370,778 370,778 - Residential Traffic Calming 81,264 97,848 (16,584) 171,542 171,542 - Traffic Safety Admin 27,466 24,110 3,356 57,506 57,506 - Transportation Planning 100,604 86,487 14,118 206,200 206,200 - TDM - Administration 2,691 7,435 (4,743) 140,963 140,963 - TDM - School Program - 9,998 (9,998) - - -
PUBLIC WORKS
COMPARATIVE TOTALS
Program Summary
6 MONTHS ENDING FULL YEAR 21/22
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) PROGRAM 12/31/2021 12/31/2020 DIFF ESTIMATE BUDGET DIFF TDM - Vanpool Program - 15,158 (15,158) - - -
TDM - Voluntary Employer Based Program 114,002 31,307 82,695 514,071 514,071 - Street Smarts 58,840 55,229 3,611 211,400 211,400 -
TRAFFIX Program 42,625 64,528 (21,903) 179,140 179,140 - Program Totals $ 16,007,587 $ 14,659,021 $ 1,348,566 $ 37,672,741 $ 37,697,591 $ (24,850) ok
PUBLIC WORKS
COMPARATIVE TOTALS
Program Summary
6 MONTHS ENDING FULL YEAR 21/22
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) PROGRAM 12/31/2021 12/31/2020 DIFF ESTIMATE BUDGET DIFF Administration $ 611,714 $ 534,882 $ 76,833 $ 1,513,407 $ 1,842,881 $ (312,331) Aquatics 494,727 456,507 38,220 1,122,503 1,115,579 6,924 Facilities 583,962 449,591 134,371 1,306,858 1,435,859 (94,714) The Arts 510,889 438,476 72,413 1,090,915 1,131,120 (40,205) Special Programs & Event 306,458 263,242 43,216 849,776 874,435 (110,375) Youth/Teen Services 359,554 336,914 22,640 876,407 929,046 (35,496) Adult/Senior Enrichment 201,081 163,327 37,754 474,162 515,298 (41,136) Adult/Youth Sports 343,766 255,598 88,168 762,908 796,567 (16,516) Program Totals $ 3,412,151 $ 2,898,537 $ 513,614 $ 7,996,936 $ 8,640,785 $ (643,849)
PARKS & COMMUNITY SERVICES
COMPARATIVE TOTALS
Program Summary
6 MONTHS ENDING FULL YEAR 21/22
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) PROGRAM 12/31/2021 12/31/2020 DIFF ESTIMATE BUDGET DIFF Housing Administration $ 68,054 $ 64,487 $ 3,566 $ 148,588 $ 148,588 $ - Housing Rehabilitation Grant Program - - - - -
Housing Crime Prevention Program - - - - -
Program Totals $ 68,054 $ 64,487 $ 3,566 $ 148,588 $ 148,588 $ -
SAN RAMON HOUSING
COMPARATIVE TOTALS
Program Summary
6 MONTHS ENDING FULL YEAR 21/22
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) PROGRAM 12/31/2021 12/31/2020 DIFF ESTIMATE BUDGET DIFF Contingency Reserve $ - $ 9,990 $ (9,990) $ 50,000 $ 50,000 $ - Public Education & Government (PEG) 11,175 7,736 3,439 250,000 250,000 - Equipment Replacement 274,010 267,756 6,254 818,654 818,654 - I/S Replacement 111,490 127,390 (15,900) 263,280 263,280 - Insurance Liability 5,637,740 4,512,011 1,125,730 6,273,009 6,273,009 - Healthcare 2,539,749 3,201,122 (661,373) 8,614,925 8,614,925 - Program Totals $ 8,574,164 $ 8,126,005 $ 448,160 $ 16,269,868 $ 16,269,868 $ -
NON-DEPARTMENTAL
COMPARATIVE TOTALS
Program Summary
6 MONTHS ENDING FULL YEAR 21/22
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22) ACTUAL
DEPARTMENT AUTHORIZED FUNDED 12/31/2021
VACANT
(Funded)
General Government 9.00 9.00 9.00 -
Administrative Services 19.00 18.00 17.00 1.00
Community Development 21.00 20.00 19.00 1.00
Police Services 89.00 89.00 82.00 7.00
Public Works 105.75 105.75 104.75 1.00
Parks and Community Services 34.00 30.00 26.00 4.00
Total FTE Personnel 277.75 271.75 257.75 14.00
5%
FULL-TIME EQUIVALENTS (FTE) BY DEPARTMENT
STAFFING LEVELS
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Attachment: MID-YEAR FINANCIAL REPORT FY2022. (3504 : Mid-Year Review 2021-22)