RESOLUTION NO. RES-2024-092
RESOLUTION OF COUNCIL OF THE CITY OF SANTA ROSA APPROVING THE BUDGET FOR THE CITY OF SANTA ROSA FOR FISCAL YEAR 2024-25, THE CAPITAL IMPROVEMENT PROGRAM BUDGET FOR FISCAL YEAR 2024-25 AND ESTABLISHING RESERVES FOR THE 2024-25 FISCAL YEAR WHEREAS, the City Manager has submitted to the Council an estimate of expenditures, revenues and transfers for all City Departments for the Fiscal Year 2024-25, together with such other budget information as required by the Charter of the City of Santa Rosa; and WHEREAS, sufficient copies of such estimates were placed on the City of Santa Rosa’s website (https://srcity.org/800/Budget-Information) and have been placed on file in the Office of the City Manager for inspection by the public as required by the Charter of the City of Santa Rosa and other applicable laws; and WHEREAS, the Council has reviewed the proposed budget for the Fiscal Year 2024-25 based upon the City Manager's estimate of expenditures, revenues and transfers; and WHEREAS, the City of Santa Rosa submits its budget document to the Government Finance Officer’s Association “Distinguished Budget Presentation Award”; and WHEREAS, it is City practice, at the end of each fiscal year, to appropriate all available fund balances to a reserve in each fund in accordance with Generally Accepted Accounting Principles (GAAP); and WHEREAS, approval of the budget for the Capital Improvements Program does not constitute final approval for any project, and each project will be subject to environmental and engineering review.
NOW, THEREFORE, BE IT RESOLVED that the Council of the City of Santa Rosa approves the budget of the City of Santa Rosa for the Fiscal Year 2024-25, as set forth in the 2024-25 Budget columns of those documents marked, “City of Santa Rosa Proposed Operations and Maintenance Budget – Fiscal Year 2024-25” and “City of Santa Rosa Proposed Capital Improvement Program Budget – Fiscal Year 2024-25,” together with the detailed back-up to those documents, with the exception of the FY 2024-25 Recreation and Parks department Operations and Maintenance budget and Recreation and Parks Capital Improvement Program budget, which shall be addressed separately.
BE IT FURTHER RESOLVED that the Council approves the FY 2024-25 Operating and Capital budgets with the following Modifications:
Modifications:
Changes directed or approved by the Council during the review of the budget in open session; The Council has approved a policy to fund public safety services in kind for community promotion programs in the budget. The actual cost may exceed the estimated budgeted appropriations for these services; Adjustment of salary and benefit costs in accordance with applicable ordinances and resolutions of the Council and updated cost calculations regarding such salaries and benefits; Adjustment of revenues and expenditures in the Risk Fund to cover benefit costs associated with new Fiscal Year 2024-25 positions approved by Council and benefit costs associated with Fiscal Year 2024-25 Memorandum of Understanding (MOU) agreements; Adjustment of interfund charges, indirect costs, and other costs which are allocated to various accounts in accordance with City accounting practice; Carryover of Fiscal Year 2023-24 appropriations in the Internal Service Equipment and Replacement Fund related to equipment purchases that were delayed due to issues with the manufacturer, a change in need, or finalization of grants supporting the purchases; Incorporation of approved budget adjustments in Fiscal Year 2023-24 which affect the Fiscal Year 2024-25 budget, and which are not reflected in the budget document; Any necessary adjustments to the allocation of costs to the agencies in the Santa Rosa Subregional Wastewater System, including the issuance of refunds or credits for payments and/or the collection of additional funds; Inclusion of any additional Fiscal Year 2023-24 projects which are to be carried forward into Fiscal Year 2024-25 without appropriation of additional funds and exclusion of any other Fiscal Year 2023-24 projects which are not to be carried forward into Fiscal Year 2024-25; The adjustment of revenues and expenditures for grant-funded activities up to $500,000, in which the expenditures and the revenues must be “balanced”; The adjustment of offsetting revenues and expenditures; the City Manager may authorize increases in appropriations for a specific purpose where the appropriation is offset by unbudgeted revenue, which is designated for said specific purpose; Other administrative or accounting adjustments and corrections which are necessary, and which are in accordance with the Council’s direction and approval of the budget including the creation of capital project accounts for the purpose of administrative tracking and including, but not limited to substitutions/exchanges of non-General Fund funding sources; The Council authorizes 1,308.15 FTE as of July 1, 2024, as the total authorized positions for the City for Fiscal Year 2024-15, and authorizes any necessary adjustments and corrections which are necessary, and which are in accordance with the Council’s direction and approval of the budget or previous Council approval; and The Council authorizes the issuance of Project Work Orders under Master Professional Services Agreements in Exhibit A attached hereto, with a cumulative not to exceed sum of $18 million for Fiscal Year 2024-25.
BE IT FURTHER RESOLVED that the Council confirms reductions, increases, and adjustments in Fiscal Year 2024-25 appropriations, which have been accomplished by administrative action.
BE IT FURTHER RESOLVED as follows:
All available fund balances as of June 30, 2024, as determined upon completion of the annual audit, are appropriated in a reserve in each fund in accordance with GAAP.
The City Manager and Chief Financial Officer are authorized to make changes to the budget document that enhance the presentation of the document in such a way to meet the criteria set forth by the Government Finance Officer’s Association “Distinguished Budget Presentation Award” but shall not make any material changes to budget appropriations approved by the City Council.
3. Deficits in available fund balances are adjusted by an appropriation from the existing reserves.
BE IT FURTHER RESOLVED that the City Manager is authorized to administer the budget in accordance with established administrative policies, and the City Manager is authorized to approve the transfer of budgeted amounts, as necessary and without restriction within a fund, not to exceed $50,000 between funds, including the use of contingency funds, and the establishment, substitution, or deletion of projects and capital items. ///
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BE IT FURTHER RESOLVED that the City Manager is authorized to delegate approval authority for such budget changes, in accordance with administrative policy; and the City Manager is further authorized to decrease the total budget for a fund if required during the year.
IN COUNCIL DULY PASSED this 18th day of June, 2024.
AYES: (6) Mayor N. Rogers, Vice Mayor Stapp, Council Members Alvarez, MacDonald, Okrepkie, C. Rogers
NOES: (0)
ABSENT: (1) Council Member Fleming
ABSTAIN/RECUSE: (0)
ATTEST: _________________________ APPROVED: ______________________________ City Clerk Mayor
APPROVED AS TO FORM: ________________________
City Attorney
Exhibit A – Master Professional Services Agreements List Reso. No. RES-2024-092