RESOLUTION NO. 6401-2022
A RESOLUTION OF THE SEBASTOPOL CITY COUNCIL APPROVING ADJUSTMENTS TO THE BUDGET OF FISCAL YEAR 2021-22
WHEREAS, the City of Sebastopol City Council did, on July 20, 2021, adopt the budget for fiscal year 2021-22; and
WHEREAS, the City of Sebastopol has experienced various adjustments to changing conditions continues due to COVID-19 since the budget was adopted and needs to amend the budget to reflect these adjustments.
WHEREAS, the adjusted FY 2021-22 budget includes uses of this ARPA one-time funding to enable the City to continue to maintain current levels of service. Funds can be used to backfill for revenue loss and expenses incurred due to COVID-19 and to make investments in broadband and storm drain infrastructure.
Funds must be allocated by December 31, 2024 and expended by December 31, 2026. If the funds are not spent by the said deadline, the City will need to return the funds.
WHEREAS, Sebastopol received the first disbursement of $917,892 in July 2021 and the amended budget earmarked expenditures of ARPA funds for the following:
Item Description Amount
1 General Fund Revenue Loss Through December 2020 $ 171,000 2 COVID Expenses (year to date) $ 385,000
Labor $ 133,000
Materials & Services $ 252,000
3 Business Econonic Development - Co-Mission $ 155,000
4 Relaunch Sebastopol Consulting Service $ 86,000
5 Homeless Case Manager $ 72,000
6 Storm Drain Maintenance $ 94,000
7 Calder Creek Storm Drain & Outfall Maintenance (CIP 0701-34) $ 75,000 Total Allocated Expenses $ 1,038,000
THEREFORE, BE IT RESOLVED, that the City Council of the City of Sebastopol adopts the following changes to the operating budgets for 2021-22:
2019-20
Actual
2020-21
Actual
2020-21
Adjusted
Budget
2021-22
Adopted
Budget
2021-22
Adjusted
Budget
$
Inc/(Dec)
%
Change
$ 2,781,985 $ 2,770,952 $ 2,733,000 $ 2,780,700 $ 3,070,534 $ 289,834 10.4% 38,066 79,547 39,000 41,000 50,000 9,000 22.0%
3,697,725 4,362,811 3,765,000 3,977,500 4,547,000 569,500 14.3% 763,643 795,113 744,600 742,600 755,700 13,100 1.8%
518,175 402,255 400,000 400,000 400,000 - 0.0%
336,738 363,167 335,500 335,500 355,000 19,500 5.8%
449,875 498,475 292,900 292,900 347,900 55,000 18.8%
48,171 30,439 46,500 35,000 30,000 (5,000) -14.3%
1,729,540 503,343 166,700 938,950 1,018,350 79,400 8.5% 237,347 8,173 200,500 170,500 68,500 (102,000) -59.8%
179,196 176,848 128,600 128,600 122,600 (6,000) -4.7%
555,280 299,831 262,625 60,000 60,000 - 0.0%
TOTAL 11,335,741 10,290,954 9,114,925 9,903,250 10,825,584 922,334 9.3% $ 226,256 $ 226,795 $ 257,729 $ 290,990 $ 285,070 $ (5,920) -2.0% 258,082 353,044 324,758 366,894 431,694 64,800 17.7%
153,522 153,522 142,623 146,050 238,050 92,000 63.0%
285,483 285,483 321,978 313,791 346,142 32,351 10.3%
180,045 180,045 268,756 306,073 342,073 36,000 11.8%
467,783 467,783 536,505 588,574 588,574 - 0.0%
239,296 239,296 227,347 197,510 197,510 - 0.0%
4,831,685 4,831,685 5,158,415 5,112,900 5,167,900 55,000 1.1% 965,223 965,223 1,126,880 1,265,369 1,265,369 - 0.0%
1,336,565 1,336,565 1,358,254 1,284,027 1,335,477 51,450 4.0% 193,153 193,153 266,346 279,846 302,646 22,800 8.1%
568,624 568,624 525,555 487,850 584,420 96,570 19.8%
241,064 241,065 206,394 230,699 235,619 4,920 2.1%
TOTAL 9,946,781 10,042,283 10,721,540 10,870,571 11,320,542 449,971 4.1% 204,670 204,670 204,790 175,112 175,112 - 0.0%
- 819,000 b 1,200,000 a - 251,250 251,250 0.0%
204,670 1,023,670 1,404,790 175,112 76,138 251,250 143.5% 4,493 107,373 102,000 211,000 211,000 - 0.0%
(2,154,774) (113,152) (190,000) (121,000) (121,000) - 0.0% TOTAL (2,150,281) (5,779) (88,000) 90,000 90,000 - 0.0% 12,306,225 11,179,105 12,316,330 11,166,683 11,616,654 449,971 4.0% (965,991) (780,778) (3,099,405) (1,052,433) (328,820)
4,993,434 4,027,443 3,246,665 3,246,665 3,246,665
4,027,443 3,246,665 147,260 2,194,232 2,917,845
1,845,934 1,676,866 1,847,449 1,675,002 1,742,498
32.7% 29.0% 1.2% 19.6% 25.1%
a. $1.2M in budget expense due to April 2021 cyber theft b. This actual calculation allocates the loss across the general fund, water, and wastewater funds based on their respective share of cash balances.
Recoveries during FY 21-22 will be allocated back to the funds based on their respective percentages shared c. $375,000 year to date recovery funds through insurance reimbursement. As mentioned above in item#2, recovery is allocated back to funds based on their respective percentages shared
Actual Reserve Level
TOTAL OPERATING EXPENDITURES
Net General Fund Surplus/(Deficit)
Beginning Unassigned Fund Balance
Ending Unassigned Fund Balance
RESERVE
Policy Reserve Level (Minimum-15%)
Transfers Out
Fire
Public Works
Engineering / Storm Water
Sr. Cntr/SCCC / Ives Pool
Non Departmental
OTHER SOURCES/(USES)
Debt Service
Other Sources - Insurance Reimbursement
TOTAL
TRANSFERS IN/(OUT)
Transfers In
Police
Interest and Rents
Charges for Current Services
Miscellaneous/Other Income
OPERATING EXPENDITURE
City Council
City Manager
City Attorney
Assistant City Manager | City Clerk
Administrative Services (Finance)
Planning
Building
Intergovernmental
CONSOLIDATED GENERAL FUND
FINANCIAL SCHEDULE
Description
OPERATING REVENUE
Property Taxes
Real Property Transfer
Sales Tax
Use Tax
Transient Occupancy Tax
Franchise Fees
Licenses and Permits
Fines & Forfeitures
DESCRIPTION
2019-20
Actuals
2020-21
Actuals
2020-21
Adjusted
Budget
2021-22
Adopted
Budget
2021-22
Adjusted
Budget $ Inc(Dec) % Change
OPERATING REVENUE
Charges for Services
Residential 1,777,550 $ 1,885,097 $ 1,812,800 $ 1,867,180 $ 1,867,180 $ - 0.00% Commercial 492,000 504,700 482,040 496,500 496,500 - 0.00% Other Income 23,312 138,672 37,000 37,000 226,250 189,250 511.49% Interest Earnings 47,748 15,105 14,000 14,000 14,000 - 0.00% TOTAL $ 2,340,610 $ 2,543,574 $ 2,345,840 $ 2,414,680 $ 2,603,930 $ 189,250 7.84%
OPERATING EXPENDITURES
Salaries & Benefits $ 535,807 $ 447,255 $ 396,750 $ 425,500 $ 425,500 $ - 0.00% Contracted Services 117,826 72,395 185,850 170,500 170,500 - 0.00% Services & Supplies 136,154 297,596 198,125 176,600 176,600 - 0.00% Training / Meetings / Travels 3,868 1,927 9,000 8,000 8,000 - 0.00% Telecommuniciatons 6,077 6,171 8,900 9,000 9,000 - 0.00% Utilites 193,363 216,582 254,300 268,700 268,700 - 0.00% Allocated Insurance 62,620 65,145 65,375 77,600 77,600 - 0.00% Capital Outlay 102,454 23,658 107,000 26,700 26,700 - 0.00% Debt Service 304,824 148,564 291,984 212,220 212,220 - 0.00% Other Sources (Uses) - 222,735 - - - 0.00%
TOTAL 1,462,993 1,502,028 1,517,284 1,374,820 1,374,820 - 0.00%
OTHER SOURCES/(USES)
G & A Allocation - City Council $ 27,803 $ 32,238 $ 34,253 $ 37,669 $ 36,709 $ (960) -2.55% G & A Allocation - City Manager 46,244 47,399 48,586 50,798 52,398 1,600 3.15% G & A Allocation - City Attorney 7,466 7,752 7,751 7,938 12,938 5,000 62.99% G & A Allocation - City Clerk 26,606 25,941 28,374 28,874 31,919 3,045 10.54% G & A Allocation - Finance 387,540 364,938 401,670 456,110 510,830 54,720 12.00% G & A Allocation - Planning 22,711 25,598 27,975 31,798 31,798 - 0.00% G & A Allocation - Building 41,417 35,492 39,237 33,995 33,995 - 0.00% G & A Allocation - Engineering 112,678 117,390 137,562 122,128 142,528 20,400 16.70% G & A Allocation - Fire 71,070 77,768 80,214 84,382 84,382 - 0.00% G & A Allocation - PW Corp Yard 231,432 224,615 243,780 240,852 267,252 26,400 10.96% G & A Allocation - PW Govt Bldg 30,894 38,795 42,625 39,938 39,938 - 0.00% G & A Allocation - Non Departmental 24,718 22,652 22,653 25,321 25,861 540 2.13% TOTAL 1,030,579 1,020,578 1,114,681 1,159,801 1,270,546 110,745 9.55%
TRANSFERS IN/(OUT)
Transfers In $ - $ - $ - $ - $ - 0.00%
Transfers Out - - $ (157,350) $ (330,500) $ (330,500) $ - 0.00% TOTAL $ - $ - $ (157,350) $ (330,500) $ (330,500) $ - 0.00% TOTAL OPERATING EXPENDITURES 2,493,572 2,522,606 2,789,315 2,865,121 2,975,866 $ 110,745 3.87% Net Surplus/(Deficit) (152,962) 20,968 (443,475) (450,441) (371,936) Beginning Unrestricted Net Position 2,239,409 2,239,409 2,260,377 2,260,377 2,260,377 Ending Unrestricted Net Position $ 2,086,447 $ 2,260,377 $ 1,816,902 $ 1,809,936 $ 1,888,441
RESERVE
Policy Reserve Level (25%) 623,393 630,652 697,329 716,280 743,966 Actual Reserve Level 84% 90% 65% 63% 63%
WATER FUND - COMBINED
FINANCIAL REPORTING
DESCRIPTION
2019-20
Actuals
2020-21
Actuals
2020-21
Adjusted
Budget
2021-22
Adopted
Budget
2021-22
Adjusted
Budget $ Inc/(Dec) % Change
OPERATING REVENUE
Charges for Services $ 2,874,449 $ 2,870,250 $ 3,165,750 $ 3,260,723 $ 3,260,723 $ - 0.00% Other Income 13,011 19,217 13,000 13,000 135,500 122,500 942.31% Interest Earnings 39,376 9,446 10,000 6,000 6,000 - 0.00% TOTAL $ 2,926,836 $ 2,898,913 $ 3,188,750 $ 3,279,723 $ 3,402,223 122,500 3.74%
OPERATING EXPENSES
Salaries & Benefits $ 375,722 $ 307,020 $ 296,700 $ 398,850 $ 398,850 $ - 0.00% Contracted Services 75,139 70,061 195,700 86,700 86,700 - 0.00% Subregional Expense 1,621,200 1,650,400 1,650,400 1,650,780 1,650,780 - 0.00% Services & Supplies 63,195 66,321 132,475 109,300 109,300 - 0.00% Training / Meetings / Travels 6,910 3,717 12,000 9,500 9,500 - 0.00% Telecommuniciatons 2,576 1,930 4,000 3,500 3,500 - 0.00% Utilites 40,159 43,630 59,700 59,700 59,700 - 0.00%
Allocated Insurance 35,850 38,264 38,285 50,900 50,900 - 0.00% Capital Outlay 41,471 99,764 28,000 38,750 46,500 7,750 20.00% Debt Service 89,132 96,423 91,107 72,781 72,781 - 0.00% Other Sources (Uses) - 158,226 - - - - 0.00%
TOTAL 2,351,354 2,535,756 2,508,367 2,480,761 2,488,511 7,750 0.31%
OTHER SOURCES/(USES)
G & A Allocation - City Council $ 32,437 $ 37,614 $ 39,962 $ 43,947 $ 43,947 $ - 0.00% G & A Allocation - City Manager 46,244 47,399 48,586 50,798 52,398 1,600 3.15% G & A Allocation - City Attorney 4,478 4,652 4,651 4,763 7,763 3,000 62.99% G & A Allocation - City Clerk 23,280 22,696 24,828 25,265 27,929 2,664 10.54% G & A Allocation - Finance 388,100 364,802 391,099 444,107 497,387 53,280 12.00% G & A Allocation - Planning 13,627 15,357 16,785 19,079 19,079 - 0.00% G & A Allocation - Building 41,417 35,492 39,237 33,995 33,995 - 0.00% G & A Allocation - Engineering 92,792 96,673 113,287 100,576 117,376 16,800 16.70% G & A Allocation - PW Corp Yard 168,752 163,781 177,756 175,621 194,871 19,250 10.96% G & A Allocation - PW Govt Bldg 30,894 38,795 42,625 39,938 39,938 - 0.00% G & A Allocation - Non Departmental 24,718 22,652 22,653 25,321 25,861 540 2.13% TOTAL $ 866,739 $ 849,913 $ 921,468 $ 963,408 $ 1,060,543 $ 97,134 0.00%
TRANSFERS IN/(OUT)
Transfers In $ - $ 80,000 $ - $ - $ - 0.00%
Transfers Out (206,995) - (18,000) (507,800) (507,800) - 0.00% TOTAL $ (206,995) $ - $ 62,000 $ (507,800) $ (507,800) - 0.00% TOTAL OPERATING EXPENDITURES $ 3,425,088 $ 3,385,669 $ 3,367,836 $ 3,951,969 $ 4,056,853 Net Surplus/(Deficit) (498,252) (486,756) (179,086) (672,247) (654,631) Beginning Unrestricted Net Position 1,891,464 1,393,212 906,456 906,456 906,456 Ending Unrestricted Net Position 1,393,212 906,456 727,370 234,209 251,825
RESERVE
Policy Reserve Level (25%) $ 856,272 $ 846,417 $ 841,959 $ 987,992 $ 1,014,213 Actual Reserve Level 41% 27% 22% 6% 6%
WASTEWATER FUND - COMBINED
FINANCIAL REPORTING
PASSED AND ADOPTED, by the CITY COUNCIL of THE CITY OF SEBASTOPOL, COUNTY OF SONOMA, of STATE OF CALIFORNIA on this 1st day of February 2022.
I, the undersigned, hereby certify that the foregoing Resolution was duly adopted by City of Sebastopol City Council following a roll call vote:
VOTE:
Ayes: Councilmembers Glass, Gurney, Rich, Vice Mayor Hinton and Mayor Slayter Noes: None
Absent: None
Abstain: None
APPROVED:
Mayor Patrick Slayter
ATTEST: ______________________________
Mary Gourley, Assistant City Manager/City Clerk, MMC
Larry McLaughlin, City Attorney