Budget Committee FY23-24 Year to Date Financial Update December 8, 2023 Agenda Item Number:__6___
CITY OF SEBASTOPOL
CITY COUNCIL
AGENDA ITEM
Meeting Date: December 19, 2023
To: Honorable Mayor and City Councilmembers
From: Budget Committee
Subject: FY23-24 Year to Date Financial Update
Recommendation: Informational Item for FY23-24 Financial Update Funding: Currently Budgeted: 5 Yes տ No տ Not Applicable Account Code: Various
Costs authorized in City Approved Budget: 5 Yes (Finance Initialed __AK___) ܆ No (Finance Exempt) INTRODUCTION/PURPOSE:
This item is to update the City Council the overall financial position of FY23-24, beginning July 1, 2023 and ending November 30, 2023. The purpose of this report is to monitor budgetary results on an interim basis and to provide an accounting summary that give a general indication of progress to date and for Council’s review.
BACKGROUND:
The level of budget control lies at the department and fund level. Therefore, departments are authorized to spend up to the total department budget that has been authorized. Budgetary amendments can be completed throughout the year to adjust account categories but require City Council authorization for any additional budgetary appropriations.
Revenues are collected on a cash basis for the purpose of this update. Certain revenues, like property taxes, are collected only a few times per year. Therefore, throughout portions of the year those accounts may look to be materially under budget. Additionally, certain budgetary expenditure accounts are not monthly recurring costs. This may result in each budget account to look over/under budget as well.
The Administrative Services (Finance) Department has reported to Council in past years to provide assurance of budget compliance and for informational and comparative purposes in relation to the budget which the City Council adopted on June 27, 2023. Attached to this staff report is FY23-24 from July through November 2023 adopted budget and financial status report for period ending November 30, 2023.
DISCUSSION:
The financial information reported includes transactions through November 30, 2023. The adopted budget that was approved by the City Council serves as starting point for budget to actual comparisons. We are at our five month mark of the fiscal year that starts July 1st and ends June 30th. As we are close to the half year point in this fiscal year, the current actual collection shows total general fund revenue is $2.04M, trending 18.9% of budget. Specific items attributed to the less than 42% of fiscal year to date are as follows:
REVISED AS OF 12.18.23 - 5PM
Agenda Item Number 6
City Council Meeting Packet of December 19, 2023
Budget Committee FY23-24 Year to Date Financial Update December 8, 2023 Agenda Item Number:__6___
1. The first half of the property tax revenue doesn’t come in until late December.
2. General Sales Tax and Measures T&Q are historically 2 months behind in cash disbursement. Through November 30, 2023, the California Department of Tax & Fee Administration (CDTFA) has disbursed through September 2023.
3. Transient occupancy tax is historically one month in arrear with actual collection. Based on the budgeted revenue, this income would be averaging at $41,600 monthly. The actual collection monthly averaging with the first 3 months at $52,700, which is approximately 26% above projection. It is too early to decide at this point if the projection for TOT revenue is too low.
4. The franchise fee category includes PG&E, Video, Garbage, and Cable TV. The PG&E franchise fees are normally received in late April. The Video franchise fees are submitted quarterly, and collections to-date have been received through September. The Garbage franchise fees is 2 months in arrear and projected to be on target.
These major categories of revenues are too early to decide whether it is trending with the adopted budget. Staff will know more as collection through the half year mark materialized.
The Administrative (Finance) Services staff in conjunction with all the department heads have analyzed the transactions in major accounts, and believe that at 5 months into the fiscal year, the budget is trending as intended/projected with overall expenditures are tracking with 35.1% expended through November and some expenditures are not linear and will eventually catch up by year-end. City departments continue to control the expenditures and achieve savings where necessary with the exception of Public Works Department would be asking for budget amendments.
In respect to the Public Works Department there are a few items of changes that have emerged during the first 5 months of the year. It was identified after the FY23-24 budget had been finalized there were two items that inadvertently were not carried over from the approved FY22-23 budget. These items include the previously approved repairs of the Ives Pool Building roof totaling $18,788 and $8,000 in funding for tree replacement and tree maintenance. This tree funding was identified in the Capital Improvement Plan to be transferred to the Public Works operations and completion of this transfer was not finalized in the approved budget. Other budget adjustments to the Public Works operating budgets include, the emergency replacement of the Ives Pool circulating pump totaling $10,914 and unexpected major repairs of Public Works vehicle and heavy equipment maintenance totaling $12,000.
A separate agenda item will be taken to the full City Council for these emergency items for a budget amendment.
For the Sebastopol Community Cultural Center (SCCC), the City recently received a request for reimbursement of replacement of lighting that was damaged by the 2019 flood. The lighting work consisted of repair and replacement of lighting in the SCCC main hall (time and materials) damaged during the flood. The work is eligible for reimbursement for the flood mitigation monies that the City received from the State for the 2019 flood event. The reimbursement request is for $17,600.00. There is sufficient flood mitigation monies to cover this reimbursement request.
In regard to the CIP, the Americorp Trail Extension Project (CP#0411-73.00) would need to return to the City Council for a budget amendment because there is insufficient funding to continue the project. The construction contract was awarded by Council and when the work was to start, it was discovered that environmental permits are needed. In addition, due to the Sonoma County Open Space District grant set to expire, extra effort was needed to extend the permit, and to coordinate with the contractor and State Fish and Wildlife to address the delay of the work and the permits needed. The budget also does not have sufficient funds to cover engineering during construction. Therefore, Agenda Item Number 6
City Council Meeting Packet of December 19, 2023
Budget Committee FY23-24 Year to Date Financial Update December 8, 2023 Agenda Item Number:__6___
a budget amendment for additional funding is needed with the breakdown of costs shown below. The funding source is Fund 202 Measure M Parks.
Project Management 10,000
Environmental and permits 32,000
Construction engineering 13,000
$ 55,000
The City Council has declared the fiscal emergency on November 21, 2023 due to stagnant revenue and increased expenditures, which created a structural deficit for many years. The City has been fortunate to receive one-time revenues which allows the City to weather through these budget deficits. In order to lessen further impact to General Fund reserves and being cognizant of the City’s long term financial health, the budget committee has reconvened on December 6, 2023 with staff in attendance to continue to examine the list of revenue streams. The FY23-24 adopted budget conservatively estimates the City’s revenues, and prudently reducing expenditures to close the budget gap, but the City still tapped into reserves and used $1.67M to cover the deficit. Therefore, it is critical for the budget committee to meet regularly with staff to find ways to bring in more revenue into the City and ultimately close the structural gap. The Budget Committee will be meeting every 1st Wednesday of each month. The following list of potential revenues that are currently in review and being actively discussed:
1. Parcel tax for general use - 3 yes/2 no – continue discussion
2. Vacancy tax - 5 yes – the committee is requesting for further research
3. Events licenses enforcement - 5 yes – continue to explore for ways to address this
4. Asking the County to help with funding for Senior Center, Community Cultural Center, Ives Pool and the Library because they serve both Sebastopol and West County residents - 5 yes
5. EMS (Emergency Medical Services) reimbursement - 5 yes
6. Review City leases - 4 yes/1 no – requesting for further research
7. Review Business Licenses - 5 yes – staff has researched and compared the type of business license in other agencies as listed in the attached document.
8. Continue to seek grants - 5 yes – continue discussion
9. Cannabis tax - 5 yes (for more information) – Further discussion needed ENVIRONMENTAL REVIEW:
The proposed action is ց Not a project under CEQA ܆ Not exempt տ Exempt under Section ______ from the requirements of the California Environmental Quality Act (CEQA).
GOALS:
This action supports the following City Council Goals and General Plan Actions:
Goal 1 – Maintain the long-term financial stability and sustainability of the City of Sebastopol and Operate City government in a responsive manner.
1.1 Develop and Implement Sound Financial Management Policies and Procedures Economic Vitality (EV)
Goal EV7: Maintain a stable and self-sustaining fiscal base in order to generate the resources necessary to provide desired city services and support new growth that is consistent with the City’s values and goals (Pg.9-8) PUBLIC COMMENT:
As of the writing of this staff report, the City has not received any public comment. However, staff anticipates receiving public comment from interested parties following the publication and distribution of this staff report. Such Agenda Item Number 6
City Council Meeting Packet of December 19, 2023
Budget Committee FY23-24 Year to Date Financial Update December 8, 2023 Agenda Item Number:__6___
comments will be provided to the City Council as supplemental materials before or at the meeting. In addition, public comments may be offered during the public comment portion of the agenda item.
PUBLIC NOTICE:
This item was noticed in accordance with the Ralph M. Brown Act and was available for public viewing and review at least 72 hours prior to schedule meeting date.
FISCAL IMPACT:
There is no fiscal impact from receiving this report.
RECOMMENDATION:
Staff recommends the Sebastopol City Council receive the year-to-date financial information.
Attachments:
Consolidated General Fund – Financial Schedule
Water & Wastewater Fund – Combined Financial Reporting
Business License Comparison
PowerPoint Presentation
Public Works Budget Amendment Worksheet
Agenda Item Number 6
City Council Meeting Packet of December 19, 2023
(1) (2) (3) (4) (5) (6) (7)
2021-22
Actual
2022-23
Preliminary
Actuals *
2022-23
Adjusted
Budget
2023-24
Adopted
Budget
2023-24
YTD Actuals
Thru
November
Column
5 - 4
$
Available
Column
6 / 4
%
Available
Property Tax 3,142,858 3,293,347 3,178,200 3,241,600 7,349 3,234,251 Ͳ99.8% Real Property Transfer Tax 59,493 49,530 45,000 50,000 15,817 34,183 Ͳ68.4% Other Sales Taxes 4,816,172 4,726,029 4,907,900 4,794,560 1,210,638 3,583,922 Ͳ74.7% User Taxes 742,775 850,624 737,200 908,000 224,370 683,630 Ͳ75.3% Transient Occupancy Tax 504,292 544,128 450,000 500,000 158,233 341,767 Ͳ68.4% Franchise Fees 405,507 468,871 370,000 410,000 90,452 319,548 Ͳ77.9% Licenses & Permits 427,814 728,112 640,100 439,500 195,297 244,203 Ͳ55.6% Fines & Special Assessments 50,044 28,766 34,100 47,500 35,251 12,249 Ͳ25.8% Intergovernmental Revenues 307,668 1,717,800 933,650 16,700 4,845 11,855 Ͳ71.0% Interest & Rents Ͳ28,460 96,033 73,800 96,000 20,273 75,727 Ͳ78.9% Charges for Services 169,392 268,729 134,900 124,100 56,041 68,059 Ͳ54.8% Miscellaneous Revenue 725,010 703,867 525,000 130,500 19,716 110,784 Ͳ84.9% TOTAL 11,322,566 13,475,836 12,029,850 10,758,460 2,038,282 8,720,178 Ͳ81.1% 10ͲCity Council 323,555 440,683 502,479 170,318 59,495 110,823 65.1% 11ͲCity Manager 236,807 226,816 229,306 302,683 86,019 216,664 71.6% 12ͲCity Attorney 354,650 435,786 300,679 593,621 48,836 544,784 91.8% 13ͲCity Clerk 311,507 363,890 399,492 369,258 128,112 241,147 65.3% 14ͲFinance 309,429 306,996 345,345 397,920 75,341 322,579 81.1% 21ͲPlanning 518,688 548,669 604,886 592,259 205,364 386,895 65.3% 22ͲBuilding 188,060 185,143 182,792 185,481 63,482 121,999 65.8% 23ͲEngineering 324,245 263,820 335,134 288,087 92,720 195,366 67.8% 31ͲFire & Prevention 1,077,526 1,216,296 1,385,080 1,452,312 384,864 1,067,448 73.5% 32ͲPolice 4,968,998 5,002,999 5,957,860 5,477,732 1,945,349 3,532,383 64.5% 40ͲSenior Center 56,862 64,732 78,050 69,572 18,395 51,177 73.6% 41ͲPublic Works 1,179,759 1,169,673 1,468,856 1,286,184 376,278 909,906 70.7% 42ͲPWͲCommunity Center 287,025 442,528 406,250 322,830 92,887 229,943 71.2% 43ͲPWͲIves Pool 195,947 146,925 153,925 275,355 136,339 139,016 50.5% 00ͲNon Departmental 207,170 280,357 289,542 236,980 44,345 192,635 81.3% TOTAL 10,540,229 11,095,314 12,639,676 12,020,592 3,757,827 8,262,765 68.7% Loss due to theft Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ 0.0% Debt Service Payments 142,646 254,140 261,802 265,903 147,097 118,806 44.7% TOTAL 142,646 254,140 261,802 265,903 147,097 118,806 44.7% 3999ͲTransfers In 116,000 102,500 102,500 102,000 Ͳ0 102,000 Ͳ100.0% 4999ͲTransfers Out (386,427) (167,570) (160,000) (251,500) (855) (250,645) Ͳ99.7% TOTAL (270,427) (65,070) (57,500) (149,500) (855) 148,645 Ͳ99.4% 11,069,301 11,517,024 13,061,478 12,537,995 3,905,779 8,130,926 64.9% 369,265 2,061,312 (929,128) (1,677,535) (1,867,497) 2,688,223 3,057,488 3,057,488 5,118,799 5,118,799 3,057,488 5,118,799 2,128,360 3,441,265 3,251,303
1,660,395 1,727,554 1,959,222 1,880,699 585,867
27.6% 44.4% 16.3% 27.4% 83.2%
* Amount is subject to change once year end audit is finalized Actual Reserve Level
Policy Reserve Level (Minimum-15%)
CONSOLIDATED GENERAL FUND
FINANCIAL SCHEDULE
TRANSFERS IN/(OUT)
OPERATING EXPENDITURE
TOTAL OPERATING EXPENDITURES
RESERVE
Ending Unassigned Fund Balance
Beginning Unassigned Fund Balance
Net General Fund Surplus/(Deficit)
Description
OPERATING REVENUE
OTHER SOURCES/(USES)
Agenda Item Number 6
City Council Meeting Packet of December 19, 2023
(1) (2) (3) (4) (5) (6) (7)
2021-22
Actual
2022-23
Preliminary
Actuals *
2022-23
Adjusted
Budget
2023-24
Adopted
Budget
2023-24
YTD Actuals
Thru
November
Column
5 - 4
$
Available
Column
6 / 4
%
Available
3600 - Usage Charges 2,228,816 2,199,007 2,410,954 2,300,000 937,763 1,362,237 -59.2% 3300 - Interest Income -75,185 67,805 10,000 100,000 44,412 55,588 -55.6% 3603 - Backflow Inspections -0 133 -0 150 -0 150 -100.0% 3604 - New Service Fee 10,300 16,457 -0 8,500 3,800 4,700 -55.3% 3605 - Water Meter Sales 833 1,845 -0 2,000 125 1,875 -93.8% 3606 - Penalties -0 7,667 -0 3,500 6,132 (2,632) 75.2%
3607 - Other Charges 40,373 -0 35,000 -0 279 (279) 0.0% 3804 - Insurance Claims 166,250 60,185 -0 -0 -0 - 0.0%
3805 - Miscellaneous Income 58,704 43,364 -0 500 120 380 -76.1% TOTAL 2,430,091 2,396,463 2,455,954 2,414,650 992,631 1,422,019 -58.9% Salaries & Wages 271,001 286,807 360,500 334,837 123,987 210,850 63.0% Benefits 224,574 143,383 161,400 133,610 62,826 70,784 53.0% Contracted Services 112,903 275,989 411,400 390,475 106,536 283,939 72.7% Services & Supplies 181,868 180,048 158,400 176,950 42,476 134,474 76.0% Special Programs 13,199 12,356 24,400 24,200 9,870 14,330 59.2% Equipment (under $10K) - 2,055 - 3,000 - 3,000 100.0%
Vehicle Expense - - - 6,000 - 6,000 100.0%
Conference & Training Expense 1,235 2,329 9,000 7,200 1,416 5,784 80.3% Utilities 215,389 196,877 282,200 296,300 79,751 216,549 73.1% Telecommunications 5,173 5,237 9,250 8,000 2,171 5,829 72.9% Bad Debt Expense 14,980 8,328 - - - - 0.0%
Allocated Insurance 76,545 82,414 91,800 87,949 36,643 51,306 58.3% Capital Outlay 21,546 31,760 113,500 46,500 - 46,500 100.0% Debt Service Payments 55,559 351,271 321,583 357,298 276,803 80,495 22.5% TOTAL 1,193,970 1,578,853 1,943,433 1,872,319 742,478 1,129,841 60.3% 10 - City Council 31,121 28,880 33,110 19,381 8,075 11,306 58.3% 11 - City Manager 52,400 56,891 57,502 84,728 35,302 49,426 58.3% 12 - City Attorney 12,938 16,341 16,341 32,262 13,441 18,821 58.3% 13 - City Clerk 28,876 32,441 34,324 30,660 12,775 17,885 58.3% 14 - Finance 463,197 461,983 517,628 508,319 211,800 296,519 58.3% 21 - Planning 27,953 29,653 32,684 31,998 13,334 18,664 58.3% 22 - Building 31,290 31,454 31,454 31,899 13,291 18,608 58.3% 23 - Engineering 142,528 138,164 151,671 162,383 67,660 94,723 58.3% 31 - Fire & Prevention 78,066 86,408 96,670 101,591 42,330 59,261 58.3% 41 - Public Works 290,675 285,859 324,184 333,866 139,110 194,756 58.3% 00 - Non Departmental 23,108 31,313 31,779 26,010 10,836 15,174 58.3% TOTAL 1,182,152 1,199,387 1,327,347 1,363,096 567,954 795,142 58.3% 4999 - Transfers Out (226,998) (373,081) (894,700) (633,000) (162,362) (470,638) -74.4% TOTAL (226,998) (373,081) (894,700) (633,000) (162,362) 470,638 -74.4% 3,151,322 2,603,120 4,165,480 3,868,415 1,472,794 1,454,345 (754,859) (173,029) (1,709,526) (1,453,765) (480,162)
2,078,126 2,251,155 2,078,126 1,323,267 1,323,267
2,078,126 1,323,267 368,600 (130,498) 843,105
650,780 787,830 1,041,370 967,104 368,198
79.8% 42.0% 8.8% -3.4% 57.2%
* Amount is subject to change once year end audit is finalized
WATER FUND - COMBINED
FINANCIAL REPORTING
Description
OPERATING REVENUE
OTHER SOURCES/(USES)
Actual Reserve Level
Policy Reserve Level (25%)
TRANSFERS IN/(OUT)
OPERATING EXPENDITURE
TOTAL OPERATING EXPENDITURES
RESERVE
Ending Unrestricted Cash Balance
Beginning Unrestricted Cash Balance
Net Surplus/(Deficit)
Agenda Item Number 6
City Council Meeting Packet of December 19, 2023
(1) (2) (3) (4) (5) (6) (7)
2021-22
Actual
2022-23
Preliminary
Actuals *
2022-23
Adjusted
Budget
2023-24
Adopted
Budget
2023-24
YTD Actuals
Thru
November
Column
5 - 4
$
Available
Column
6 / 4
%
Available
3610 - Wastewater Service Charge 2,923,288 2,915,853 3,407,455 3,100,000 1,004,247 2,095,753 -67.6% 3300 - Interest Income -43,007 45,617 4,000 5,500 12,790 (7,290) 132.5% 3606 - Penalties -0 8,545 -0 2,500 5,955 (3,455) 138.2% 3607 - Other Charges -0 -0 -0 -0 -0 - 0.0%
3804 - Insurance Claims 113,750 47,136 -0 -0 -0 - 0.0%
3805 - Miscellaneous Income 3,634 899 3,000 1,000 98 902 -90.2% TOTAL 2,997,664 3,018,050 3,414,455 3,109,000 1,023,091 2,085,909 -67.1% Salaries & Wages 259,143 241,347 304,100 290,287 111,542 178,746 61.6% Benefits (5,086) 216,201 159,100 131,241 55,412 75,829 57.8% Contracted Services 121,014 72,232 193,300 248,475 43,911 204,564 82.3% Subregional O&M 1,737,404 1,650,401 1,737,400 1,952,850 650,947 1,301,903 66.7% Services & Supplies 72,775 54,445 126,150 135,000 16,148 118,852 88.0% Special Programs 419 50,450 1,000 1,000 - 1,000 100.0%
Equipment (under $10K) 1,938 - - - - - 0.0%
Vehicle Expense - 58 - 3,000 - 3,000 100.0%
Conference & Training Expense 4,658 7,307 10,500 10,500 5,627 4,873 46.4% Utilities 58,723 46,277 65,250 65,250 19,981 45,269 69.4% Telecommunications 1,954 1,755 3,500 3,500 704 2,796 79.9% Bad Debt Expense 11,778 22,145 - - - - 0.0%
Loss due to theft - - - - - - 0.0%
Allocated Insurance 61,761 49,658 69,900 66,176 27,575 38,601 58.3% Capital Outlay 32,205 36,896 35,500 46,500 - 46,500 100.0% Debt Service Payments 179,116 1,886 199,263 203,434 150,644 52,790 25.9% TOTAL 2,451,058 2,537,804 2,904,963 3,157,214 1,082,492 2,074,721 34.3% 00 - Non Departmental 31,313 23,108 31,779 26,010 10,836 15,174 58.3% 10 - City Council 33,693 36,310 38,628 22,612 9,421 13,191 58.3% 11 - City Manager 56,891 52,400 57,502 84,728 35,302 49,426 58.3% 12 - City Attorney 9,805 7,762 9,805 19,357 8,065 11,292 58.3% 13 - City Clerk 28,386 25,264 30,034 26,827 11,177 15,650 58.3% 14 - Finance 449,826 451,007 504,007 494,942 206,225 288,717 58.3% 21 - Planning 17,792 16,771 19,610 19,199 8,000 11,199 58.3% 22 - Building 31,454 31,290 31,454 31,899 13,291 18,608 58.3% 23 - Engineering 113,782 117,376 124,905 133,727 55,720 78,007 58.3% 41 - Public Works 217,364 220,034 248,680 253,745 105,726 148,019 58.3% TOTAL 981,322 990,306 1,096,404 1,113,046 463,763 649,283 41.7% 3999 - Transfers In -0 -0 -0 -0 -0 - 0.0%
4999 - Transfers Out (91,206) (112,641) (1,057,350) (606,000) (168,409) (437,591) -72.2% TOTAL (91,206) (112,641) (1,057,350) (606,000) (168,409) 437,591 -72.2% 3,640,751 3,523,586 5,058,717 4,876,260 1,714,665 2,286,414 (622,701) (525,922) (1,644,262) (1,767,260) (691,574)
1,073,249 1,599,171 1,073,249 450,547 450,547
1,073,249 450,547 (571,013) (1,316,713) (241,027)
528,538 546,113 758,808 731,439 257,200
30.5% 12.4% -11.3% -27.0% -14.1%
* Amount is subject to change once year end audit is finalized
WASTEWATER FUND - COMBINED
FINANCIAL REPORTING
Description
OPERATING REVENUE
OTHER SOURCES/(USES)
Actual Reserve Level
Policy Reserve Level (25%)
TRANSFERS IN/(OUT)
OPERATING EXPENDITURE
TOTAL OPERATING EXPENDITURES
RESERVE
Ending Unrestricted Net Position
Beginning Unrestricted Fund Balance
Net Surplus/(Deficit)
REVISED 12/18/23 DUE
TO FORMULA ERROR
Agenda Item Number 6
City Council Meeting Packet of December 19, 2023
Business License Comparison
City
Annual
Budget Population General Professional Rental Home-Based Deliveries Solicitor Specialty Contractor General Contractor 1-3 Employees $90.00 First Professional $150.00 1-4 Units, Rooms $60.00 $27 $90 $150 $175 $1004-7 Employees $135.00 Add'l Prof $75.00 Add'l Units $3.008-14 Employees $200.00 Max. $112.5015+ Employees $340.00Gross Receipts $0.00-25,000 $25.00 Gross Receipts $0.00-25,000 $25.00 Gross Receipts $0.00-25,000 $25.00 Gross Receipts $0.00-25,000 $25.00 Gross Receipts $0.00-25,000 $25.00Add $0.34 per 1,000 over $25,000 Add $1.68 per 1,000 over $25,000 Add $.84 per 1,000 over $25,000 Add $1.09 per 1,000 over $25,000 Add $1.09 per 1,000 over $25,000 1 Employee $ 74.00 First Professional $186.00 First Unit $40.00 Delivery to Retail $44.00/veh $90.00 First Employee $74.00 First Employee $74.00 Add'l Employee $31.00 Add'l Professional $31.00 Add'l Units $3.00 Delivery to Constr. Site $60.00/veh Add'l Employee $31.00 Add'l Employee $31.00 1 Employee $ 50.00 First Professional $200.00 First Unit $50.00 $15.00/day $75.00/ Small Business $100.00/Small Business Add'l Employee $15.00 Add'l Professional $15.00 Add'l Units $25.00 $100.00/6 months $100.00/6 months $150.00/6 months $200.00/1 year $150.00/1 year $250.00/1 year
0.016% of Total Gross Receipts 0.048% of Total Gross Receipts $373.87 Short Term Rental $134.07 $54.00/veh $69.00 per 20 days 0.032% of Total Gross Receipts 0.032% of Total Gross Receiptsor $45.00, whichever is highest or $45.00, whichever is highest or $45.00, whichever is higher or $45.00, whichever is higherNew Business License $71.00 New Business License $71.00 New Business License $71.00 New Business License $71.00 New Business License $71.00 New Business License $71.00 New Business License $71.00 New Business License $71.00 Annual Renewal $26.00 Annual Renewal $26.00 Annual Renewal $26.00 Annual Renewal $26.00 Annual Renewal $26.00 Annual Renewal $26.00 Annual Renewal $26.00 Annual Renewal $26.00 1 Employee $87.05 $12.45 Per Rental Under $3000/year $18.66 $78 $124.35 $43.53/6 months $74.61/6 monthsAdd'l FT Employee up to 10 $12.45 $3000-$6000/year $37.31 $62.18/1 year $124.35/1 year Add'l FT Employee over 10 $6.22 Over $6000/year $74.61Add'l PT Employee $6.22 7448
176938
10644414115940326039
7498
Windsor
Cotati
4,605,700 $
387,600 $ 430,000 $
1,241,935 $
60,000 $ 85,000 $
Petaluma
137,500 $ Sebastopol
Santa Rosa
Sonoma
Rohnert Park
Agenda Item Number 6
City Council Meeting Packet of December 19, 2023
FY 2023-24
July – November 2023 Financial Update
December 19, 2023
Agenda Item Number 6
City Council Meeting Packet of December 19, 2023
FY 2023-24 General Fund Overview
2023-24
Adopted
Budget
Actual thru
11/30/23
$ Available
From Budget
%
Available
of Budget
Revenues 10,860,460 $ 2,038,282 $ 8,822,178 $ 81.2%
Expenditures 12,537,995 3,905,779 8,632,216 68.8%
Net Results (1,677,535) (1,867,497)
Agenda Item Number 6
City Council Meeting Packet of December 19, 2023
FY 2023-24
General Fund Expenditures by Departments
Department
2023-24
Adopted
Budget
Actual thru
11/30/23
$ Available
From Budget
%
Available
of Budget
City Council $ 59,495 170,318 $ 110,823 $ 65.1%
City Manager 302,683 86,019 216,664 71.6%City Attorney 593,621 48,836 544,784 91.8%ACM/City Clerk 369,258 128,112 241,147 65.3%Administrative Services 397,920 75,341 322,579 81.1%Planning 592,259 205,364 386,895 65.3%Building 185,481 63,482 121,999 65.8%Engineering 288,087 92,720 195,366 67.8%Fire & Prevention 1,452,312 384,864 1,067,448 73.5%Police 5,477,732 1,945,349 3,532,383 64.5%Senior Center 69,572 18,395 51,177 73.6%Public Works 1,286,184 376,278 909,906 70.7%Community Center 322,830 92,887 229,943 71.2%Ives Pool 275,355 136,339 139,016 50.5%Non-Departmental 236,980 44,345 192,635 81.3%Debt Service 265,903 147,097 118,806 44.7%Transfer Out 251,500 855 250,645 99.7% Total Expenditures 3,905,779 8,632,216 68.8% 12,537,995 REVISED DUE TO FORMULA ERROR Agenda Item Number 6 City Council Meeting Packet of December 19, 2023
FY 2023-24 For All Other Funds
9 The enterprise operating accounts are tracking normally for both revenue and expenditures at this time.
9 One CIP project would need to return to the City Council at a later date to discussion budget amendment.
9 All other fund special revenue funds such as Measure M Streets and Parks, Permit Technology, Incremental, and Artin Lieu, Traffic Impact Funds are trending at target.
Agenda Item Number 6
City Council Meeting Packet of December 19, 2023
FY 2023-24 Potential Revenue List
1. Parcel tax for general use2. Vacancy Tax3. Events licenses enforcement4. Asking the County for help with funding for Senior Center, Community Cultural Center, Ives Pool and the Library
5. EMS (Emergency Medical Services) reimbursement6. Review of City leases7. Review of Business Licenses8. Continue to seek grants9. Cannabis Tax Agenda Item Number 6
City Council Meeting Packet of December 19, 2023
Council
Questions/Discussions
Agenda Item Number 6
City Council Meeting Packet of December 19, 2023
Instructions:
Use this form to establish or adjust the original budget between line items. Attach justification and documentation requiring change to the original budget. If this amendment is to change salary/benefits and/or to fund a new position and/or revise a job classification attach a copy of the completed Request for Class/Position Form for review. Use the Line Item table below to review budget items.
Submit this form, after approval, directly to the Administrative Services Department.
Department
Contact Person: Extension
Dept/Division Name Fund
Number
Department
Number
Object
Code
Action to be
Taken Current Budget Change +/- Revised Budget
Tree Maintenance and Replacement
Funding CIP Tansfer 100 4101 4330 Increase 0 8000 8000
Ives Pool Circulating Pump
Replacement $10,914 and Ives Pool
Roof Repairs, 2022-23 Rollover
$18,788
100 4302 5100 Increase 65,000 29,702 94,702
PublicWorks Vehicle Maintenance 100 4102 4380 Increase 28,700 18,000 46,700 Replacement Street Painting Trailer 124 4103 5100 Decrease 6,300 (2,382) 3,918 Replacement Mower Painting Trailer 100 4104 5100 Decrease 6,300 (1,241) 5,095 Park Restroom Patritions and Stall
Door Replacements 100 4101 4210 Decrease 14,500 (4,340) 9,666 Replacement Flatbed Dump Truck
1/2 Cost 500 4402 5100 Decrease 46,500 (3,347) 43,153
Replacement Flatbed Dump Truck
1/2 Cost 510 4402 5100 Decrease 46,500 (3,347) 43,153
TOTAL 213,800 33,045 246,387
Department Head Signature Date
City Manager Signature Date
Tree maintenance and replacement was identified in the CIP-Pg 18, to be transferred to the Public Works operation Budget.
Inadvertantly, these funds were not transferred in the final 2023-24 budget. $8,000 Attach justification memo for budget change if need more space.
Approvals
Public Works Vehicle Maintenance experienced multiple unexpected major repairs $18,000 Replacement Street Painting Trailer- purchase completed under budget ($2,382) Ives Pool Circulating Pump Failed and was Replaced as an Emergency Repair $10,914. Ives Pool Roof Repairs funding approved in the 2022-23 budget was inadvertantly not rolled over to the 2023-24 budget. $18,788 Replacement Mower Painting Trailer- purchase completed under budget ($1,241) Replacement Flatbed Truck 1/2 Cost in Water Enterprize Fund- purchase completed under budget ($3,347) Replacement Flatbed Truck 1/2 Cost in Wastewater Enterprize Fund- purchase completed under budget ($3,347) Park Restroom Partitions and Stall Door Replacements- completed under budget ($4,340) Comments/Justification:
Budget Amendment
General Information
2023/24 Budget Amendment Form
Public Works
Dante Del Prete 200
For Administrative Services use only
Data Entry_______
Date__/__/__
Agenda Item Number 6
City Council Meeting Packet of December 19, 2023