FY24-25 Mid-Year General Fund Requests
EXHIBIT 1
Dept Request
Type
Account
Type Fund Type Fund Accounting
Unit Account Description FY24-25
Amount
Miscellaneous
Revenue One-Time Revenue GF 011 01102002 5002X Reduction in Sales Tax and Local Sales Tax (5,432,304) Miscellaneous
Revenue One-Time Revenue GF 011 01102002 50031 Utility User Tax - Electric Increase 1,500,000 Miscellaneous
Revenue One-Time Revenue GF 011 01102002 50045 Business Tax Increase 1,250,000 Miscellaneous
Revenue One-Time Revenue GF 011 01102002 50200 Documentary Stamp Tax Increase 400,000 Miscellaneous
Revenue One-Time Revenue GF 011 01102002 50016 Property Tax-In Lieu VLF Increase 456,660 Miscellaneous
Revenue One-Time Revenue GF 011 01102002 50058 Refuse Franchise Fee Increase 500,000 PRCSA One-Time Revenue GF 011 01113002 5XXXX Increase in Zoo & Recreational Programs revenue mainly due to higher park reservation activity 354,650 Miscellaneous
Revenue One-Time Revenue GF 011 01102002 501XX Reduction in Cannabis revenues due to lower-than- expected tax collections (2,392,195)
1 of 9
FY24-25 Mid-Year General Fund Requests EXHIBIT 1
Dept Request
Type
Account
Type Fund Type Fund Accounting
Unit Account Description FY24-25
Amount
Miscellaneous
Revenue One-Time Revenue GF 011 01106019 68000-012
Reduction in General Fund Two-Thirds Transfer to
Cannabis Public Benefit Fund due to lower-than-
expected Cannabis Tax collections
(1,594,340)
Miscellaneous
Revenue One-Time Revenue GF 011 01102002 59000-078
Additional deposit to the Section 115 Trust (Pension
Stabilization) from remaining balance in Payroll &
Retirement Funds
310,000
Miscellaneous
Revenue One-Time Revenue GF 011 01102002 59000-083
Additional deposit to the Section 115 Trust (Pension
Stabilization) from remaining balance in Payroll &
Retirement Funds
690,000
PWA One-Time Expense GF 011 01117660 66220
Reduction in Alley Improvement Program due to lower
sales tax revenue estimates (1,400,000)
Fire & Emergency
Medical Services One-Time Revenue GF 011 01115330 62300 Reduction in Orange County Fire Authority (OCFA)
contract due to lower FY24-25 annual contractual rate
increases
(212,840)
PRCSA One-Time Expense GF 011 01113230 62300
Appropriation for the Santiago Gym flooring and
Children's Zoo programming, which were initially
included in the Cannabis Public Benefit Fund
200,000
PWA One-Time Expense GF 011 01117017 62300
Appropriation for QOLT Homeless Services cleaning
contract to sustain current service levels through the
end of FY24-25
63,500
PWA Recurring Expense GF 011 01117630 62000
Appropriation for streetlight utility expenses due to
rising energy rates and installation of over 300 new
streetlights
400,000
2 of 9
FY24-25 Mid-Year General Fund Requests EXHIBIT 1
Dept Request
Type
Account
Type Fund Type Fund Accounting
Unit Account Description FY24-25
Amount
PWA Recurring Expense GF 011 01117642 62300
Appropriation for Graffiti Abatement Program due to
annual contractual rate increases and enhanced
service levels
56,800
PBA Recurring Expense GF 011 01116520 66511
Appropriation for new plan check software to be used
with Accela to accommodate increased development
activity ($330 x 50 user licenses)
16,500
3 of 9
FY24-25 Mid-Year All Other Fund Requests EXHIBIT 1
Dept Request
Type
Account
Type Fund Fund Accounting
Unit Account Description FY24-25
Amount
Miscellaneous
Revenue One-Time Revenue 012 Cannabis 01202002 59000-011 Reduction in General Fund Two-Thirds Transfer to
Cannabis Public Benefit Fund to rebalance the
Cannabis budget due to lower-than-expected
Cannabis Tax collections
(1,594,340)
L
IB One-Time Expense 012 Cannabis 01211020 61020
Reduction in part-time salaries from the Book Mobile
program and Youth Program/Events to rebalance the
Cannabis budget
(66,000)
FMSA One-Time Expense 012 Cannabis 01210010 62300 Reduction in Collections staffing and contracts to rebalance the Cannabis budget (120,550)
PD One-Time Expense 012 Cannabis 01214010 61040 Reduction in staff overtime to rebalance the Cannabis budget (67,640)
PD One-Time Expense 012 Cannabis 01214010 62120 Reduction in training budget to rebalance the Cannabis budget (45,000)
PD One-Time Expense 012 Cannabis 01214010 66511 Reduction in Axon Enterprise body-worn camera program to rebalance the Cannabis budget (1,029,150)
PRCSA One-Time Expense 012 Cannabis 01213020 62300
Reduction in one-time capital projects for the Salgado
Gym flooring and Children's Zoo programming, which
will be funded in the General Fund to rebalance the
Cannabis budget
(200,000)
P
RCSA One-Time Expense 012 Cannabis 01213020 61020 Reduction in Children's Eco Center programming to rebalance the Cannabis budget (66,000)
4 of 9
FY24-25 Mid-Year All Other Fund Requests EXHIBIT 1
Dept Request
Type
Account
Type Fund Fund Accounting
Unit Account Description FY24-25
Amount
PRCSA One-Time Revenue 022 PRCSA FEES &
DONATION 02213002 52040
Align grant revenue budget with estimated revenues
received to address the projected negative spendable
fund balance
27,013
PWA One-Time Revenue 029 Gas Tax 02917002 52XXX Increase in Gas Tax revenues based on January estimates 928,180
PWA One-Time Expense 067 SARTC 06717650 66XXX Appropriations for SARTC outdoor fountain renovation, fencing, and exterior painting 64,340
PWA Recurring Expense 074 Civic Center 07417655 62000 Appropriation for Civic Center utility increase to align budget to JPA Agreement with the County of Orange 48,410 PWA One-Time Expense 074 Civic Center 07417655 62320
Appropriations for Civic Center project budget
increases to repair Civic Center/Courthouse concrete
($250,000), Upgrade Calsense Irrigation Controllers
($50,000), Waterproof Plaza of the Sun ($50,000) and
to align budget to JPA Agreement with the County of
Orange
350,000
PW
A One-Time Expense 074 Civic Center 07417655 66220
Appropriation for Civic Center capital budget increase
to rehabilitate Civic Center Drive (Shelton to Flower)
and to align budget to JPA Agreement with the County
of Orange
500,000
PW
A Recurring Expense 074 Civic Center 07417655 62320
Appropriation for Civic Center unanticipated operating
expenses to align budget to JPA Agreement with the
County of Orange
9,190
H
R One-Time Expense 080
LIABILITY AND
PROPERTY INS
FND
08009051 64050
Appropriation for anticipated settlements based on
loss history - City is trying to settle more claims and litigated matters before incurring litigation expenses
1,000,000
5 of 9
FY24-25 Mid-Year All Other Fund Requests EXHIBIT 1
Dept Request
Type
Account
Type Fund Fund Accounting
Unit Account Description FY24-25
Amount
HR One-Time Expense 082
WORKERS
COMPENSATION
FUND
08209054 64080
Appropriation for anticipated settlements based on
loss history - City is trying to settle worker's
compensation claims through settlement rather than
allowing the claim to be left open for indeterminant
amount of time
946,266
HR One-Time Expense 088 Quality Service
Training Fund 08809050 6XXXX Appropriation for prior fiscal year's invoices being processed and paid in the current fiscal year 61,400 PWA One-Time Revenue 085 City Yard
Operation Fund 08517002 53826
Reduction in rent revenue for Aldridge Electric to
reflect its departure from the City as we will no longer be receiving any revenue from this source
(27,528)
PWA One-Time Expense 085 City Yard
Operation Fund 08517138 61020
Reduction City Yard's expenditures to correspond with
reduction in Aldrige Electric rent revenue (27,528) CDA Grant Expense 417 CDA Inclusionary
Housing Fee 41718002 5XXXX
Revenue increase from density bonus fees generated
through the Third & Broadway project's miscellaneous
service charges
133,640
CDA Grant Revenue 417 CDA Inclusionary
Housing Fee 41718820 6XXXX
Appropriation for the administration of the City's
Inclusionary Housing Ordinance to correspond with
revenue increase for density bonus fees.
133,640
CDA Grant Revenue 417 Inclusionary
Housing Fund 41718008 59000-185
The
Inclusionary Housing Fund provided the funding
for the first-year implementation of the Rent
Stabilization Program.
T
his transfer will replenish the
Inclusionary Housing Fund for the first year expenses.
1,267,705
6 of 9
FY24-25 Mid-Year All Other Fund Requests EXHIBIT 1
Dept Request
Type
Account
Type Fund Fund Accounting
Unit Account Description FY24-25
Amount
CDA Grant Expense 185 Rent Stabilization 18518700 68000-417 Trans
fer from the Rent Stabilization Fund to the
Inclusionary Housing Fund to reimburse the funding
for the first-year implementation of the Rent
Stabilization Program.
Thi
s transfer will replenish the
Inclusionary Housing Fund for the first year expenses.
(1,267,705)
CDA Grant Revenue 122 Emergency &
Health Grants 12218002 5XXXX Housekeeping adjustment to align Emergency & Health Grants revenue with approved funding levels (2,437,720) CDA Grant Expense 123 Workforce Innov
& Opp Act 12318748 62500
Align budget with available funding with Carry
Forward adjustments and final FY23-24 year-end
remaining balances
(292)
CDA Grant Expense 123 Workforce Innov
& Opp Act 12318751 6XXXX
Align budget with available funding with Carry
Forward adjustments and final FY23-24 year-end
remaining balances
181,219
CDA Grant Expense 123 Workforce Innov
& Opp Act 12318753 69138
Align budget with available funding with Carry
Forward adjustments and final FY23-24 year-end
remaining balances
52,528
CDA Grant Expense 123 Workforce Innov
& Opp Act 12318754 69138
Align budget with available funding with Carry
Forward adjustments and final FY23-24 year-end
remaining balances
15,758
CDA Grant Expense 123 Workforce Innov
& Opp Act 12318756 6XXXX
Align budget with available funding with Carry
Forward adjustments and final FY23-24 year-end
remaining balances
37,433
CDA Grant Expense 123 Workforce Innov
& Opp Act 12318757 61000
Align budget with available funding with Carry
Forward adjustments and final FY23-24 year-end
remaining balances
13,132
7 of 9
FY24-25 Mid-Year All Other Fund Requests EXHIBIT 1
Dept Request
Type
Account
Type Fund Fund Accounting
Unit Account Description FY24-25
Amount
CDA Grant Expense 123 Workforce Innov
& Opp Act 12318763 6XXXX
Align budget with available funding with Carry
Forward adjustments and final FY23-24 year-end
remaining balances
62,479
CDA Grant Revenue 123 Workforce Innov
& Opp Act 12318002 5XXXX
Align budget with available funding with Carry
Forward adjustments and final FY23-24 year-end
remaining balances
209,498
CDA Grant Expense 136 HAP Voucher 13618760 6XXXX Align budget with actual award amounts for market rate increase for HAP Payments & PBV Lease Up 5,800,000 CDA Grant Expense 140 HAP Voucher Adm 14018760 69131
Housing voucher programs were extended leading to
more applicants which resulted in an increase in unit
inspections
25,000
CDA Grant Expense 140 HAP Voucher Adm 14018002 59011 Align budget with actual award amounts for Family Self-Sufficiency Award 145,640
CDA Grant Revenue 140 HAP Voucher Adm 14018760 69011 Align budget with actual award amounts for Family Self-Sufficiency Award 145,640
CDA Grant Expense 158
Housing &
Community Dev
Grants
15818701 69011 Reduction in Housing & Community Development Grants expenditures due to lower funding level (1,496) CDA Grant Revenue 158
Housing &
Community Dev
Grants
15818002 52025 Reduction in Housing & Community Development Grant expenditures due to lower funding level (1,496) 8 of 9
FY24-25 Mid-Year All Other Fund Requests EXHIBIT 1
Dept Request
Type
Account
Type Fund Fund Accounting
Unit Account Description FY24-25
Amount
CDA Grant Expense 183 ARPA CA For All
Youth WDP 18318763 6XXXX Reduction in ARPA CA For All Youth WDP Grant due to lower anticipated reimbursements (568,335)
CDA Grant Revenue 183 ARPA CA For All
Youth WDP 18318002 52009 Reduction in ARPA CA For All Youth WDP Grant due to lower anticipated reimbursements (496,695)
CDA Grant Expense 418 CDA Capital
Projects 41818830 66220
Align budget with remaining available balance for CDA
Capital Projects Fund 33,483
H
R One-Time Expense 078 RETIREMENT
SYSTEM 07809950 68000-011
Additional deposit to the Section 115 Trust (Pension
Stabilization) from remaining balance in Payroll &
Retirement Funds
310,000
HR One-Time Expense 083 PAYROLL
REVOLVING FUND 08309550 68000-011
Additional deposit to the Section 115 Trust (Pension
Stabilization) from remaining balance in Payroll &
Retirement Funds
690,000
PWA One-Time Expense 056 Sanitary Sewer
Service 05617640 66XXX Appropriation for Sewer Enterprise purchase of CCTV Truck and equipment 450,000
PWA One-Time Expense 060 Water 06017641 66XXX
Appropriation for Water Enterprise purchase of
Backhoe (John Deere 410 P-Tier), utility truck (Ford F- 550), crew leader truck (Chevrolet 1500), heavy duty
truck (saw cutting), concrete & pavement cutting
equipment (saws, vacuum systems), portable
restroom, and asphalt grinder (Zipper 420X Wheel
Assist)
990,000
9 of 9