RESOLUTION NO. 6512-2023
A RESOLUTION OF THE SEBASTOPOL CITY COUNCIL APPROVING ADJUSTMENTS TO THE BUDGET OF FISCAL YEAR 2022-23
WHEREAS, the City of Sebastopol City Council did, on July 5, 2022, adopt the budget for fiscal year 2022-23; and
WHEREAS, in an effort to provide benefits of budget transparency, these meetings are open to the public. As a Standing Committee, these Committee meetings are agendized in accordance with the Brown Act and allow the opportunity for the community to attend these meetings and provide input into the budget process; and
WHEREAS, the City understands that open and transparent budget process fosters trust in the community and clarity about the use of public funds, which is necessary to support better fiscal outcomes and accountabilities; and
WHEREAS, the Budget Committee conducted publicly noticed meetings with department heads, and has reviewed and revised the mid-year revenue projections for the general fund, water and sewer enterprise funds, as well as for the most significant revenue categories, and now recommends adjustments accordingly; and
WHEREAS, during the mid-year budget review, City staff discussed the much anticipated City-wide staffing study where City engaged Regional Government Services (RGS) to conduct an assessment and provide recommendations regarding the City's staffing structure; and WHEREAS, the staffing study report identified recommendations for additional positions to aid and assist in managing increased work demands for all Departments. City Management also met and conferred in good faith with Service Employees International Union, Local 1021 and the Sebastopol Police Officers’ Association regarding the impacts of study recommendations on employees within their bargaining units.
No adverse comments were received from the unions during these meetings, and all acknowledged their support for the additional staff recommended in the report; and WHEREAS, the Budget Committee requests the City Council to consider the following 3 actions:
1. Approve a change in current Junior Accountant position to be retitled to Accountant
2. Approve the new job classification of Permit Technician, and this would eliminate the current half time Administrative Assistant position
3. Approve the new job classification of Planning Technician, and this would eliminate the current full time Senior Administrative Assistant position
WHEREAS, the City of Sebastopol has experienced various adjustments to changing conditions since the budget was adopted and needs to amend the budget to reflect these adjustments; and THEREFORE, BE IT RESOLVED, that the City Council of the City of Sebastopol adopts the following changes to the operating budgets for 2022-23:
2020-2021
Actuals
2021-2022
Actuals
2022-23
Adopted
Budget
2022-23
Proposed
Adjustment
$
Inc/(Dec)
%
Change
REVENUES:
Property Tax 2,770,982 3,142,858 3,093,610 3,178,200 84,590 2.7% Real Property Transfer Tax 79,547 59,493 60,000 45,000 (15,000) -25.0% Other Sales Taxes 4,454,671 4,816,172 5,073,300 4,907,900 (165,400) -3.3% User Taxes 703,252 742,775 701,700 737,200 35,500 5.1%
Transient Occupancy Tax 402,255 504,292 400,000 450,000 50,000 12.5% Franchise Fees 363,167 405,507 370,000 370,000 - 0.0%
Licenses & Permits 482,100 427,814 335,000 640,100 305,100 91.1% Fines & Special Assessments 50,607 50,044 27,900 34,100 6,200 22.2% Intergovernmental Revenues 499,549 307,668 934,650 938,950 4,300 0.5% Interest & Rents 11,450 (28,460) 71,800 68,500 (3,300) -4.6% Charges for Services 173,573 169,392 121,600 134,900 13,300 10.9% Miscellaneous Revenue 321,004 725,010 77,000 525,000 448,000 581.8% Other Financing Sources 278,022 1,126,307 - - - 0.0%
Total 10,590,178 12,448,873 11,266,560 12,029,850 763,290 6.8% EXPENDITURES:
10 - City Council 213,156 323,555 482,479 482,479 - 0.0% 11 - City Manager 331,630 236,807 229,306 229,306 - 0.0% 12 - City Attorney 152,926 354,650 222,479 300,679 78,200 35.1% 13 - Assistant City Manager | City Clerk 285,487 311,507 392,055 399,493 7,438 1.9% 14 - Administrative Services (Finance) 219,681 309,429 339,720 345,345 5,625 1.7% 21 - Planning 494,464 518,688 604,886 604,886 - 0.0%
22 - Building 206,486 188,060 182,792 182,792 - 0.0%
23 - Engineering |Storm Water 255,089 324,245 318,134 335,134 17,000 1 5.3% 31 - Fire & Prevention 1,102,502 1,077,526 1,331,505 1,385,080 53,575 2 4.0% 32 - Police 5,308,825 4,968,998 5,804,860 5,957,860 153,000 2.6% 40 - Senior Center 71,765 56,862 78,050 78,050 - 0.0%
41 - Public Works 1,159,487 1,179,759 1,395,881 1,468,856 72,975 5.2% 42 - PW-Community Center 199,552 287,025 286,950 346,250 59,300 20.7% 43 - PW-Ives Pool 128,566 195,947 148,425 153,925 5,500 3.7% 00 - Non Departmental 1,447,537 207,170 282,162 289,542 7,380 2.6% Total 11,577,151 10,540,229 12,099,684 12,559,677 459,993 3.8%
OTHER SOURCES/(USES)
Debt Service Payments 464,313 142,646 261,802 261,802 - 0.0% Miscellaneous Revenue 13,050 596,087 - - - 0.0%
Total 477,363 738,733 261,802 261,802 - 0.0%
TRANSFERS IN/(OUT)
Transfers In 107,373 116,000 102,500 102,500 - 0.0%
Transfers Out (98,247) (386,427) (160,000) (160,000) - 0.0% Total 9,127 (270,427) (57,500) (57,500) - 0.0%
TOTAL OPERATING EXPENDITURES 12,152,761 11,665,388 12,521,486 12,981,479 Net General Fund Surplus | (Deficit) (1,455,209) 899,485 (1,152,426) (849,129) Beginning Unassigned Fund Balance 4,152,857 2,697,648 3,450,551 3,450,551 Ending Unassigned Fund Balance 2,697,648 3,597,133 2,298,125 2,601,422
RESERVE
Policy Reserve Level (Minimum-15%) 1,822,914 1,749,808 1,878,223 1,947,222 Actual Reserve Level 22.2% 30.8% 18.4% 20.0%
1. Resolution 6467-2022 approved for $17,000 on 8.2.22 for Traffic Engineering services
2. Resolution 6468-2022 approved for an additional $7,500 on 8.2.22 for Fire Study
GENERAL FUND CONSOLIDATION
2020-2021
Actuals
2021-2022
Actuals
2022-23
Adopted
Budget
2022-23
Proposed
Adjustment
$
Inc/(Dec)
%
Change
REVENUES:
Charges for Services 2,523,899 2,280,322 2,445,954 2,445,954 - 0.0% Interest Income 15,105 75,185 10,000 10,000 - 0.0%
Miscellaneous Revenue 4,970 224,954 - - - 0.0%
Total 2,543,974 2,580,461 2,455,954 2,455,954 - 0.0%
EXPENDITURES:
Salary & Wages 278,465 271,001 360,500 360,500 - 0.0%
Benefits 168,790 224,574 161,400 161,400 - 0.0%
Contracted Services 72,395 102,165 251,400 411,400 160,000 63.6% Services & Supplies 264,868 181,868 158,400 158,400 - 0.0% Special Program 16,788 13,199 24,400 24,400 - 0.0%
Equipment (under $10K) 15,338 - - - - 0.0%
Vehicle Expense 602 - - - - 0.0%
Conference & Training Expense 1,927 1,235 9,000 9,000 - 0.0% Utilities 216,582 215,389 282,200 282,200 - 0.0%
Telcommunications 6,171 5,173 9,250 9,250 - 0.0%
Allocated Insurance 65,145 76,545 91,800 91,800 - 0.0%
Capital Outlay 23,658 21,546 113,500 113,500 - 0.0%
Total 1,130,729 1,112,695 1,461,850 1,621,850 160,000 10.9% OTHER SOURCES | (USES)
10 - City Council 32,238 31,121 33,110 33,110 - 0.0%
11 - City Manager 47,399 52,400 57,502 57,502 - 0.0%
12 - City Attorney 7,752 12,938 12,091 16,341 4,250 35.2% 13 - Assistant City Manager | City Clerk 25,941 28,876 33,624 34,324 700 2.1% 14 - Administrative Services (Finance) 364,802 488,914 509,078 517,628 8,550 1.7% 21 - Planning 25,598 27,953 32,684 32,684 - 0.0%
22 - Building 35,492 31,290 31,454 31,454 - 0.0%
23 - Engineering |Storm Water 117,390 142,528 151,671 151,671 - 0.0% 31 - Fire & Prevention 77,768 78,066 94,745 96,670 1,925 2.0% 41 - Public Works 263,410 290,675 324,184 324,184 - 0.0% 00 - Non Departmental 22,652 23,108 30,969 31,779 810 2.6% 99 - Debt Service Payments 148,564 (24,919) 321,583 321,583 - 0.0% Total 1,169,006 1,182,950 1,632,695 1,648,930 16,235 1.0%
TRANSFERS IN/(OUT)
Transfers In - - - - - 0.0%
Transfers Out - (919,624) (894,700) (894,700) - 0.0%
Total - (919,624) (894,700) (894,700) - 0.0%
TOTAL OPERATING EXPENDITURES 2,299,735 3,215,269 3,989,245 4,165,480 Net General Fund Surplus | (Deficit) 244,239 (634,808) (1,533,291) (1,709,526) Beginning Unassigned Fund Balance 1,406,014 1,650,253 1,015,445 1,015,445 Ending Unassigned Fund Balance 1,650,253 1,015,445 (517,846) (694,081)
RESERVE
Policy Reserve Level (Minimum-25%) 574,934 803,817 598,387 624,822 Actual Reserve Level 71.8% 31.6% -13.0% -16.7%
WATER FUND CONSOLIDATION
2020-2021
Actuals
2021-2022
Actuals
2022-23
Adopted
Budget
2022-23
Proposed
Adjustment
$
Inc/(Dec)
%
Change
REVENUES:
Charges for Services 2,870,221 2,923,288 3,407,455 3,407,455 - 0.0% Interest Income 9,446 (43,007) 4,000 4,000 - 0.0%
Miscellaneous Revenue 19,246 117,384 3,000 3,000 - 0.0% Total 2,898,913 2,997,665 3,414,455 3,414,455 - 0.0%
EXPENDITURES:
Salary & Wages 177,927 241,347 304,100 304,100 - 0.0%
Benefits 129,093 216,201 159,100 159,100 - 0.0%
Contracted Services 70,061 50,757 193,300 193,300 - 0.0% Services & Supplies 66,321 54,445 126,150 126,150 - 0.0% Special Program 1,650,401 50,450 1,000 1,000 - 0.0%
Equipment (under $10K) 7,725 - - - - 0.0%
Vehicle Expense - 58 - - - 0.0%
Conference & Training Expense 3,717 7,307 10,500 10,500 - 0.0% Utilities 43,630 46,277 65,250 65,250 - 0.0%
Telcommunications 1,930 1,755 3,500 3,500 - 0.0%
Allocated Insurance 38,263 49,658 69,900 69,900 - 0.0%
Capital Outlay 99,765 36,896 35,500 35,500 - 0.0%
Subregional 1,650,401 1,650,401 1,737,400 1,737,400 - 0.0% Total 3,939,234 2,405,552 2,705,700 2,705,700 - 0.0%
OTHER SOURCES | (USES)
10 - City Council 37,614 36,310 38,628 38,628 - 0.0%
11 - City Manager 47,399 52,400 57,502 57,502 - 0.0%
12 - City Attorney 4,652 7,762 7,255 9,805 2,550 35.1%
13 - Assistant City Manager | City Clerk 22,696 25,264 29,421 30,034 613 2.1% 14 - Administrative Services (Finance) 355,128 483,890 495,682 504,007 8,325 1.7% 21 - Planning 15,357 16,771 19,610 19,610 - 0.0%
22 - Building 35,492 31,290 31,454 31,454 - 0.0%
23 - Engineering |Storm Water 96,673 117,376 124,905 124,905 - 0.0% 41 - Public Works 202,576 220,034 248,680 248,680 - 0.0% 00 - Non Departmental 22,652 23,108 30,969 31,779 810 2.6% 99 - Debt Service Payments 28,845 1,886 199,263 199,263 - 0.0% Total 869,084 1,016,091 1,283,369 1,295,667 12,298 1.0%
TRANSFERS IN/(OUT)
Transfers In - - - - - 0.0%
Transfers Out - (697,265) (1,014,850) (1,057,350) (42,500) 4.2% Total - (697,265) (1,014,850) (1,057,350) (42,500) 4.2% TOTAL OPERATING EXPENDITURES 4,808,318 4,118,908 5,003,919 5,058,717 Net General Fund Surplus | (Deficit) (1,909,405) (1,121,243) (1,589,464) (1,644,262) Beginning Unassigned Fund Balance 3,305,149 1,395,744 274,501 274,501 Ending Unassigned Fund Balance 1,395,744 274,501 (1,314,963) (1,369,761)
RESERVE
Policy Reserve Level (Minimum-25%) 1,202,080 1,029,727 750,588 758,808 Actual Reserve Level 29.0% 6.7% -26.3% -27.1%
SEWER FUND CONSOLIDATION
2020-2021
Actuals
2021-2022
Actuals
2022-23
Adopted
Budget
2022-23
Proposed
Adjustment
$
Inc/(Dec)
%
Change
REVENUES:
Intergovernmental Revenues 206,134 93,942 - - - 0.0%
Interest Income 7,315 (18,390) 2,000 2,000 - 0.0%
Miscellaneous Revenue - - - 38,000 38,000 0.0%
Total 213,449 75,552 2,000 40,000 38,000 1900.0%
EXPENDITURES:
31 - Fire & Prevention - 389,241 40,000 40,000 - 0.0%
32 - Police - - 40,000 40,000 - 0.0%
41 - Public Works - - - 0.0%
Total - 389,241 80,000 80,000 - 0.0%
TOTAL OPERATING EXPENDITURES - 389,241 80,000 80,000
Net General Fund Surplus | (Deficit) 213,449 (313,689) (78,000) (40,000) Beginning Unassigned Fund Balance 1,007,839 1,221,288 907,599 907,599 Ending Unassigned Fund Balance 1,221,288 907,599 829,599 867,599 EQUIPMENT | TECHNOLOGY & VEHICLE RESERVE FUND
PASSED AND ADOPTED, by the CITY COUNCIL of THE CITY OF SEBASTOPOL, COUNTY OF SONOMA, of STATE OF CALIFORNIA on this 21st day of February, 2023.
I, the undersigned, hereby certify that the foregoing Resolution was duly adopted by the City of Sebastopol City Council by the following vote:
VOTE:
Ayes: Councilmembers Maurer, McLewis, Zollman, Vice Mayor Rich and Mayor Hinton Noes: None
Absent: None
Abstain: None
ATTEST: ______________________________
Mary Gourley, Assistant City Manager/City Clerk, MMC
APPROVED AS TO FORM:
Larry McLaughlin, City Attorney