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THE CITY’S ANNUAL FINANCIAL STATEMENTS ARE PROVIDED
SOLELY TO COMPLY WITH THE SECURITIES EXCHANGE COMMISSION STAFF’S INTERPRETATION OF RULE 15c2-12. EXCEPT FOR THE
REVENUES AND CERTAIN FUNDS AND ACCOUNTS HELD UNDER THE
INDENTURE RELATING TO THE BONDS, NO FUNDS OR ASSETS OF THE
CITY ARE REQUIRED TO BE USED TO PAY DEBT SERVICE ON THE BONDS. THE CITY IS NOT OBLIGATED TO ADVANCE AVAILABLE
FUNDS TO COVER ANY DELINQUENCIES. INVESTORS SHOULD NOT
RELY ON THE FINANCIAL CONDITION OF THE CITY IN EVALUATING WHETHER TO BUY, HOLD OR SELL THE BONDS.
(b) To the extent not contained in the audited financial statements filed pursuant to the preceding subsection (a) by the date required by Section 3 hereof, the following information:
1) The principal amount of Bonds outstanding as of October 1 preceding the filing of the Annual Report.
2) The current balance in the Reserve Account of the Special Tax Fund held under the Indenture and the Reserve Requirement, as of the October 1 preceding the filing of the Annual Report.
(c) To the extent not contained in the audited financial statements filed pursuant to the preceding subsection (a) by the date required by Section 3 hereof, other financial information and operating data relating to the Improvement Area No. 2 of the District, contained in the Official Statement for the Bonds as follows:
1) For the more recent ended Fiscal Year preceding the filing of the Annual Report, an update to the development status of the parcels within Improvement Area No. 2 of the District, in substantially the form set forth in table entitled “Appraised Values and Value to Lien Ratio” contained in the Official Statement under “THE DISTRICT -- Appraised Value to Lien Ratio.” 2) The Special Tax delinquency rate for all parcels within Improvement Area No. 2 of the District on which the Special Taxes are levied, as shown on the assessment roll of the San Bernardino County Assessor last equalized prior to October 1 preceding the filing of the Annual Report and other related information.
Any or all of the items listed above may be included by specific reference to other documents, including official statements of debt issues of the District or related public entities, which have been available to the public on the MSRB’s internet web site or filed with the Securities and Exchange Commission. The District shall clearly identify each such other document so included by reference.
Section 5. Reporting of Significant Events.
(a) Pursuant to the provisions of this Section 5, the District shall give, or cause to be given, notice of the occurrence of any of the following Listed Events with respect to the Bonds, which notice shall be given in a timely manner, not in excess of ten (10) business days after the occurrence of such Listed Event:
1) Principal and interest payment delinquencies;
2) Non-payment related defaults, if material;
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3) Unscheduled draws on debt service reserves reflecting financial difficulties;
4) Unscheduled draws on credit enhancements reflecting financial difficulties;
5) Substitution of credit or liquidity providers, or their failure to perform; 6) Adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB) or other material notices or determinations with respect to the tax status of the security, or other material events affecting the tax status of the security;
7) Modifications to rights of security holders, if material; 8) Bond calls, if material, and tender offers;
9) Defeasances;
10) Release, substitution, or sale of property securing repayment of the securities, if material;
11) Rating changes;
12) Bankruptcy, insolvency, receivership or similar event of the Obligated Person;
13) The consummation of a merger, consolidation, or acquisition involving an Obligated Person or the sale of all or substantially all of the assets of the Obligated Person, other th an in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to any such actions, other than pursuant to its terms, if material;
14) Appointment of a successor or additional trustee or the change of name of a trustee, if material;
15) Incurrence of a Financial Obligation of the Obligated Person, if material, or agreement to covenants, events of default, remedies, priority rights, or other similar terms of a Financial Obligation of the Obligated Person, any of which affect security holders, if material; and
16) Default, event of acceleration, termination event, modification of terms, or other similar events under the terms of a Financial Obligation of the Obligated Person, any of which reflect financial difficulties. (b) The Dissemination Agent shall, within one (1) business day after obtaining knowledge of the occurrence of any of the events listed in Section 5(a) (1), (3), (4), (5), (6), (9), (11), (12) or (16) inform the District of the occurrence of such event. As soon as reasonably practicable after obtaining knowledge of the occurrence of such event, the District shall, or shall cause the Dissemination Agent to, file in a timely manner, not in excess of ten (10) busine ss days after the occurrence of any such event, a notice of such occurrence with the MSRB, in an electronic format accompanied by identifying information as prescribed by the MSRB.
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(c) The Dissemination Agent shall, within one (1) business day after obtaining knowledge of the occurrence of any of any of the events listed in Section 5(a) (2), (7), (8), (10), (13), (14), or (15) inform the District of the occurrence of such event and request that the District promptly notify the Dissemination Agent in writing whether or not to report the event pursuant to subsection (d). (d) Whenever the District obtains knowledge of the occurrence of any event specified in Section 5(a) (2), (7), (8), (10), (13), (14) or (15), the District shall as soon as possible, in order to meet the ten (10) business day deadline to file notices required under the Rule and pursuant to the following sentence, determine if such event would be material under applicable Federal securities law. If the District determines that knowledge of the occurrence of such event would be material under applicable Federal securities law, the District shall, or shall cause the Dissemination Agent to, file in a timely manner, not in excess of ten (10) business days after the occurrence of any such event, a notice of such occurrence with the MSRB, in an electronic format accompanied by identifying information as prescribed by the MSRB.
Section 6. Termination of Reporting Obligation. The District’s obligations under this Disclosure Agreement shall terminate upon the legal defeasance, prior redemption or payment in full of all the Bonds. If such termination occurs prior to the final maturity of the Bonds, the District shall give notice of such termination in the same manner as for a Listed Event under Section 5(b).
Section 7. Dissemination Agent.
(a) The District hereby appoints and engages Willdan Financial Services as the Dissemination Agent to assist it in carrying out its obligations under this Disclosure Agreement. The Dissemination Agent shall not be responsible in any manner for the content of any notice or report prepared by the District pursuant to this Disclosure Agreement. The District may replace the Dissemination Agent with or without cause. If at the time there is no designated Dissemination Agent appointed by the District, the District shall be the Dissemination Agent and undertake or assume its obligations hereunder.
Any company succeeding to all or substantially all of the Dissemination Agent’s corporate trust business shall be the successor to the Dissemination Agent hereunder without the execution or filing of any paper or any further act. The Dissemination Agent may resign its duties hereunder by giving 30 - days written notice to the District.
(b) The Dissemination Agent shall be paid compensation by the District for its services provided hereunder in accordance with its schedule of fees agreed to between the Dissemination Agent and the District from time to time and for all expenses, legal fees and advances made or incurred by the Dissemination Agent in the performance of its duties hereunder. The Dissemination Agent shall have no duty or obligation to review any information provided to it by the District hereunder and shall not be deemed to be acting in any fiduciary capacity for the District, holders or beneficial owners or any other party. The Dissemination Agent may rely and shall be protected in acting or refraining from acting upon any direction from the District or an opinion of bond counsel.
Section 8. Amendment; Waiver. Notwithstanding any other provision of this Disclosure Agreement, the District may amend this Disclosure Agreement, and any provision of this Disclosure Agreement may be waived, provided that the following conditions are satisfied:
(a) if the amendment or waiver relates to the provisions of Sections 3(a), 4 or 5(a), it may only be made in connection with a change in circumstances that arises from a change in legal requirements, change in law, or change in the identity, nature, or status of an Obligated Person with respect to the Bonds, or type of business conducted;
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(b) the undertakings herein, as proposed to be amended or waived, would, in the opinion of bond counsel, have complied with the requirements of the Rule at the time of the primary offering of the Bonds, after taking into account any amendments or interpretations of the Rule, as well as any change in circumstances; and
(c) the proposed amendment or waiver either (i) is approved by holders of the Bonds in the manner provided in the Indenture for amendments to the Indenture with the consent of holders, or (ii) does not, in the opinion of bond counsel, materially impair the interests of the holders or beneficial owners of the Bonds.
If the annual financial information or operating data to be provided in the Annual Report is amended pursuant to the provisions hereof, the first annual financial information filed pursuant hereto containing the amended operating data or financial information shall explain, in narrative form, the reasons for the amendment and the impact of the change in the type of operating data or financial information being provided. For purposes of this paragraph, “impact” has the meaning as that word is used in the letter from the staff of the Securities and Exchange Commission to the National Association of Bond Lawyers dated June 23, 1995.
If an amendment is made to the undertaking specifying the accounting principles to be followed in preparing financial statements, the annual financial information for the year in which the change is made shall present a comparison between the financial statements or information prepared on the basis of the new accounting principles and those prepared on the basis of the former accounting principles. The comparison shall include a qualitative discussion of the differences in the accounting principles and the impact of the change in the accounting principles on the presentation of the financial information, in order to provide information to investors to enable them to evaluate the ability of the District to meet its obligations. To the extent reasonably feasible, the comparison shall be quantitative. A notice of the change in the accounting principles shall be sent to the MSRB in the same manner as for a Listed Event under Section 5(b).
No amendment to this Agreement which modifies the duties or rights of the Dissemination Agent shall be made without the prior written consent of the Dissemination Agent.
Section 9. Additional Information. Nothing in this Disclosure Agreement shall be deemed to prevent the District from disseminating any other information, using the means of dissemination set forth in this Disclosure Agreement or any other means of communication, or including any other information in any Annual Report or notice of occurrence of a Listed Event, in addition to that which is required by this Disclosure Agreement. If the District chooses to include any information in any Annual Report or notice of occurrence of a Listed Event in addition to that which is specifically required by this Disclosure Agreement, the District shall have no obligation under this Disclosure Agreement to update such information or include it in any future Annual Report or notice of occurrence of a Listed Event.
Section 10. Default. In the event of a failure of the District or the Dissemination Agent to comply with any provision of this Disclosure Agreement, any Participating Underwriter or any holder or beneficial owner of the Bonds may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the District or the Dissemination Agent, as the case may be, to comply with its obligations under this Disclosure Agreement. A default under this Disclosure Agreement shall not be deemed an Event of Default under the Indenture, and the sole remedy under this Disclosure Agreement in the event of any failure of the District or the Dissemination Agent to comply with this Disclosure Agreement shall be an action to compel performance.
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Section 11. Duties, Immunities and Liabilities of Dissemination Agent. All the immunities, indemnities, and exceptions from liability in Article VI of the Indenture insofar as they relate to the Trustee shall apply to the Dissemination Agent in this Disclosure Agreement. The Dissemination Agent (if other than the Trustee or the Trustee in its capacity as Dissemination Agent) shall have only such duties as are specifically set forth in this Disclosure Agreement, and the District agrees to indemnify and save the Dissemination Agent, its officers, directors, employees and agents, harmless against any loss, expense and liabilities which it may incur arising out of or in the exercise or performance of its powers and duties hereunder, including the costs and expenses (including attorneys’ fees) of defending against any claim of liability, but excluding liabilities due to the Dissemination Agent’s negligence or willful misconduct. The Dissemination Agent shall be paid compensation by the District for its services provided hereunder in accordance with its schedule of fees as amended from time to time and all expenses, legal fees and advances made or incurred by the Dissemination Agent in the performance of its duties hereunder. The Dissemination Agent shall have no duty or obligation to review any information provided to it hereunder and shall not be deemed to be acting in any fiduciary capacity for the District, the Owners, or any other party. The Dissemination Agent may rely and shall be protected in acting or refraining from acting upon any direction from the District or an opinion of bond counsel. The obligations of the District under this Section shall survive resignation or removal of the Dissemination Agent and payment of the Bonds. No person shall have any right to commence any action against the Dissemination Agent seeking any remedy other than to compel specific performance of this Agreement. The Dissemination Agent shall not be liable under any circumstances for monetary damages to any person for any breach of this Agreement.
Section 12. Notices. Any notices or communications to or among any of the parties to this Disclosure Agreement may be given as follows:
To the District: Community Facilities District No. 2015-1 (Sycamore Hills) of the City of Upland, County of San Bernardino, State of California
460 North Euclid Avenue
P.O. Box 460
Upland, California 91785-0460
Attention: Finance Officer
Email: [email protected]
To the Dissemination Agent: Willdan Financial Services
27368 Via Industria, Suite 200
Temecula, California 92590
Attention: Chris Fisher, Vice President
Email: [email protected]
To the Participating Underwriter: Hilltop Securities, Inc.
Attention: Robin Thomas
2533 South Coast Highway 101, Suite 250
Cardiff, California 92007
Phone: (760) 632-1152
Email: [email protected]
Section 13. Beneficiaries. This Disclosure Agreement shall inure solely to the benefit of the District, the Dissemination Agent, the Participating Underwriter and holders and beneficial owners from time to time of the Bonds and shall create no rights in any other person or entity.
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Section 14. Counterparts. This Disclosure Agreement may be executed in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument.
IN WITNESS WHEREOF, the parties hereto have executed this Disclosure Agreement as of the date first written above.
COMMUNITY FACILITIES DISTRICT NO. 2015-1
(SYCAMORE HILLS) OF THE CITY OF UPLAND,
COUNTY OF SAN BERNARDINO, STATE OF
CALIFORNIA
Mayor of the City of Upland
WILLDAN FINANCIAL SERVICES
as Dissemination Agent
Authorized Representative
S T A F F R E P O R T
I T E M N O . 13.C .
D A T E :M arch 1 4, 2 02 2
T O :M A YO R A N D C I T Y C O U N C I L
F R O M : M I C H A E L B L A Y, C I T Y M A N A G E R P R E P A R E D B Y : S T E P H E N PA R K E R , C PA , A S S I S TA N T C I T Y M A N A G E R S U B J E C T :M I D -Y E A R B U D G E T R E V I E W F Y 2 02 1/2 2
R E C O M M E N D E D A C T I O N
I t is recom m end ed that th e C ity C oun cil:
1. Receive and file th e M id -Year B ud g et Review for F iscal Year 20 21 /22 (Attach m en ts 1 - 3); an d
2. A p p rove th e M id -Year B ud g et Review's P rop osed A d justm ents (Attachm ent 4); an d
3. A p p rove th e up d ated S ch ed u le of Position s (Attachm ent 5).
G O A L S T A T E M E N T
Th e p rop osed act ion su p p orts th e C i ty's g oal to p rovid e fis cal st ew ard sh ip for th e C ity of Up lan d .
B A C K G R O U N D
I n J u ne 2 02 1, th e C ity C ou n ci l ad op ted an op erat in g an d cap it al i m p rovem ent b u d g et for F iscal Year 20 21 /22 th at inclu d ed $1 48 ,02 4,8 60 in reven ue an d $17 8,5 95 ,27 0 in op eratin g and cap it al exp en d i tu res. G en eral F u n d reven u e was b ud g eted at $45 ,96 8,4 80 inclu d ing a $1 ,07 7,3 40 t ran sfer i n of A m erican Rescu e P lan A ct (A R PA ) fun d s, an d op eratin g exp en d itu res w ere b ud g eted at $4 5,7 63 ,11 0.
I n N ovem b er 2 02 1, C ity C ou ncil ap p roved th e F irst Q u arter B ud g et Review's P rop osed B u d g et A d justm ents, w h i ch in clud ed ad d in g $2,5 17 ,65 0 in G eneral F u n d reven ue, ad d ed a slig h t in crease of $7 7,6 01 in G eneral F u n d exp en d i tu res and ad d ed a tran s fer ou t of $75 ,00 0 from th e G eneral F u nd to th e U A L an d E m p l oyee B enefit I nt ern al S ervice F u nd . T hos e n et ad ju stm en ts eli m i n at ed th e n eed t o u se a tran s fer in from A R PA t o b ackfill th e curren t year's b u d g et.
A m end m en ts h ave b een m ad e to th e ori g i n al b u d g et in ad d ition to t h e F irst Q uarter B u d g et ad ju stm en ts t h rou g h C it y C ou ncil ac ti on an d C ity M an ag er au th ority (cos t n eut ral ch ang es w ithin t h e exis ti n g d ep artm en t an d fu n d ) an d are reflec ted i n th e at tachm ent s in the A m end ed B ud g et totals.
E ach year, s taff p res en t s a M i d -Year B u d g et rep ort t o th e C i ty C ou ncil and U p lan d resid ents.
Th is rep ort review s ac tu al reven ues an d exp en d itu res throug h D ec em b er 31 , 2 02 1. S taff th en recom m end s ch ang es to t he curren t years ' b ud g et b ased on th e m ost rec ent in form ation availab le. Th e p rim ary focus of th is review is on G en eral F u nd reven ues and exp en d itu res.
I S S U E S /A N A L Y S I S
Th e first att ach m en t to t his s taff rep ort d et ail s ad ju s tm en t s i n th e U n assig ned F u n d B alan ce for F Y 20 21 /22 . T he b eg i n n in g U n ass ig n ed F un d B alance fig u re is fin alized at $2 49 ,24 5 now th at th e aud it for F Y 2 0 2 0 /2 1 h as b een com p leted . W ith th e exis ti n g am en d ed b u d g et in p lace, an end in g U n as si g n ed F u nd B al ance is curren tly p roject ed at $3 1 9 ,4 9 4 . B as ed on the results of t he C ity's M id -Year B u d g et Revi ew, U n assig ned F un d B alance is p rojec ted t o g row b y $63 ,78 9 to $3 83 ,28 3.
Th ere are a nu m b er of m od i ficati ons p rop os ed t o th e b u d g et i n t h i s p res en t ati on , al m os t 9 m on th s after th e b u d g et w as orig in all y ad op ted . I w ill h i g h li g h t s om e of th e m ore sig n ifican t ch ang es in this staff rep ort.
R evenue:
O verall G en eral F u n d revenu e is an t ic ip ated t o in crease b y $1,4 54 ,58 0, b u t t hat fig u re is m ad e up of in creases and d ecreases.
1) S ales tax is b eing p roject ed b y H d L , th e C ity's sal es t ax consultan t, t o in crease b y $8 81 ,92 0 over t hei r p reviou s es ti m at es. T his g rowt h is on top of th e $2 .5 m illion the p rojection s in creased in th e F i rs t Q u art er B u d g et Review. Th e cau ses of th e in crease inclu d e con tinu ed g row th in th e b uild in g and construction sector as well as hig h er fuel p rices. W ith m ore taxes received , th e C i ty w il l have s om e exp en ses increase b y a sim ilar fac tor for the C ou nty's ad m inist rat ion fee (p roject ed to increase b y $13 ,40 0) as well for p aym ent s rel ated to th e C ity's sales tax sharin g ag reem ent (in creasing b y $10 0,0 00 ).
2) O ther Revenu e is p rojected to in crease b y $6 07 ,26 0. T he en tire increase relates to the C ity's recent ly com p l eted C ost A l locati on P l an b y W i ll d an F in an c ial S ervices. A C ost A llocation P lan d eterm ines th e ap p rop riate all ocat ion of c ost s from cen tral services d ep artm en ts t o t h e op eratin g d ep art m en ts . T he com p l eted p lan cal ls for an in crease in G eneral F u n d reim b ursem ent from t he Water, S oli d Waste an d S ewer U tility F u n d s an d oth er S p ecial Reven u e F u nd s in th e am ou nt of $60 7,2 60 . T h es e in creases are m od ifi ed in the cu rrent fiscal year an d will b e in effect in the u p com ing fiscal year as w ell.
3) C h arg es for S ervices are p rojec ted to d ec reas e b y $6 7,5 00 . Th e m ajority of th e d ecreases are m ad e up of p rojected d ec reas es of $12 0,0 00 and $6 0,0 00 t o E n g in eeri n g M ap & P lan C h eck Fees an d P lann in g D ep artm ent Fees , resp ectively. M u ch of th at d ecrease w ill b e offset b y p reviou sly u nb ud g eted E con om ic D evelop m en t Fees, w hich are an ticip ated to reach $1 50 ,00 0 as th e C it y col lec ts a n ew revenu e st ream from its J u ly 20 21 ag reem en t w ith H ollid ay Rock.
4) Reven u e from O th er G overn m en ts is p rojected to i ncrease $3 2,9 00 from t he curren t b u d g et. T h e in crease i s m ad e u p of M otor Veh icle I n L ieu Tax reven ue t h at h as al read y com e from th e S tate (the C ity receives one p aym en t an nu ally in J an uary).
E xpenses:
O verall G en eral F un d exp en ses are an ticip ated to increase b y $1 ,39 0,7 91 , b u t th at fig u re is m ad e u p of increases an d d ecreases. I 'll d iscuss all th e ad ju stm en ts t h at exceed $1 50 ,00 0 here, b u t th e P rop os ed A d justm ent (A tt ach m en t 4 ) lists th e com p let e d et ail of al l p rop osed m od ification s.
1) T he m ost sig n ifican t chan g e p rop osed in E xp en ses for t he curren t fiscal year is a Transfer O ut of t he G en eral F u nd . Tran sfers O u t th at t otal $1 ,95 8,1 50 are p rop os ed t o b e sen t t o 4 d ifferen t fu nd s:
$9 0,0 00 to G en eral C ap ital P rojects F un d , w ith $3 0,0 00 d esig n ated for the rep lacem en t of a w in d storm -d am ag ed scoreb oard at O lived ale Park and $60 ,00 0 allocated for stain less steel cat kenn els at t he an im al s h el ter to rep l ace t h e orig in al p ressb oard m aterial th at is not eas y t o d isinfect and w i ll assist in p reven ti n g th e sp read of d iseases in th e sh elter.
$5 50 ,00 0 to the S el f-F u nd ed Liab ility I n su ran ce I ntern al S ervic e F u nd , wi th $3 00 ,00 0 set as id e for ad d it ion al leg al exp ens es for on g oi ng claim s and $2 50 ,00 0 to cover in su ran ce p rem i um in creases t hat w ere not kn ow n t o t h e C it y wh en the ori g i nal b u d g et w as fin ali zed . I n su ran ce cost s h ave g on e up n ati on w i d e as un p reced ent ed wild fires an d oth er n atu ral d isasters h ave cau sed sig n ifican t losses for in su rers. $5 78 ,15 0 to t he F l eet M ain ten ance & Rep lacem en t I n tern al S ervice F u n d , wi th $3 00 ,90 0 set asid e for 4 p oli ce ad m i n i st rat ion veh i cl es, 1 p at rol veh i cl e, an d im p rovem en ts to 3 traffic d ivision m ot orcycl es. A n ad d i ti on al $27 7,2 50 d esig nated for th e p u rc has e of a 6 0 foot b asket tru c k an d t he c h i p p er trailer t hat it wou ld tow, w h i ch will rep lace th e existin g 20 06 5 yard d um p t ru ck used for t ree cl eanu p . T h is n ew eq uip m ent w il l b e a m uch m ore useful tool for P ub lic Works to ad d ress fallen trees and lim b s. $7 40 ,00 0 to th e I n form ation System s I ntern al S ervice F un d , with $3 60 ,00 0 set asid e for server an d st orag e rep lac em en ts at th e Police D ep artm en t an d C it y H al l, $2 30 ,00 0 d esig nated for security up g rad es in th e Police D ep artm en t p arking lot and 4 recreation facilities (M ag n oli a Recreat ion , G ib son S eni or C en ter, L an d ecen a C om m un it y B uild in g and t he T i n y Tot b u il d i n g ), $1 10 ,00 0 set asid e for ti m es h eet m an ag em ent s oftware th at w ould allow t he C it y to m ove to electronic t im esh eets, savi ng ti m e an d p ap er, an d $4 0,0 00 for c om p u t er eq u ip m en t, i n c lu d i n g a c om p u t er lab u p d at e at G ib son S enior C en ter.
2) O verall S al ari es & B en efit E xp en ses are an t ic ip ated to com e in $1 ,1 5 5 ,7 5 9 l ow er after evalu ation in the M id -Year B u d g et Review. Th e C it y b ud g et s a vacancy allowan ce in the N on- D ep artm ental F un d , an d d ue p rim arily to the inab ility to retain p olice officers, a $1,2 00 ,00 0 exp en se red u ct ion is p rop osed to b e record ed th ere. Th ere are als o a coup le of relatively nom in al s alary i ncreases p rop osed w i th t hi s b u d g et t h at red u ce th e d ec reas ed cost slig htly, in clud in g a $2 5 ,0 0 0 i n c reas e i n p art ti m e sal ari es for Recreati on to im p lem en t p ark m onitors 7 d ays a w eek and $1 7,1 03 for t he curren t year effect of a newly req uested L ead Record s S p ecialist i n t he Poli ce D ep art m en t, wh ich w il l b e d is cu ss ed fu rt her in t h e Person nel section b elow.
3) T he P u b l ic W orks D ep artm ent h as p roject ed in creases of $35 6,0 00 in th is b u d g et review, w ith over 8 0% of th e in creases relating t o ad d it ion al costs in cl eani ng up for th e w in d storm th at com m enced on J an u ary 2 1 . C it y M an ag er B l ay d ec lared th e existen ce of a local em erg n ecy p ertai n i n g to t he wind storm , an d C it y C ou ncil ratified th at d ecl arat ion on J anu ary 31 . T he C it y is h op i ng to rec eive fun d s from the C ali forn ia O ffice of E m erg ency S ervic es for th e m ajori ty of the w in d s torm -relat ed cost s, b ut wi th th e p art ial rei m b ursem ent un certain, reven ues from th at sou rce are n ot in clud ed in this b u d g et review. T he m ajor increases relating t o th e wi nd st orm cleanu p in cl ud e a $16 7,0 00 i n c reas e in C on t rac t S ervices i n S treet
Tree M ain ten ance for West C oas t A rb oris ts , a $10 5,0 00 in crease in O t h er S ervices in Parkway M aintenan ce p ri m aril y for B rig ht view L and scap e D evel op m ent an d an $11 ,50 0 i nc reas e in O th er E q uip m ent Rental in P ub lic Works A d m inistration for a b ucket tru ck rental.
4) T he Police D ep art m en t is p roject ed to s p en d $1 65 ,00 0 m ore in th e p rop osed b u d g et th an th e exist in g m od ifi ed b u d g et d u e p rim arily to in creased l eg al c ost s. L eg al S ervi ces are p rojected to in crease $1 55 ,00 0 - $1 35 ,00 0 in C od e E n forcem en t and $20 ,00 0 in Police A d m inistration , as th e Poli ce D ep artm ent p u ts ad d itional effort s toward s ad d res si ng street vend ors an d exp lores p oten tial ord inan ces s u c h as th e sh op p in g cart on e th at will b e p resen ted as a p ub lic h earing d u ring th is sam e M arch 14 th C ity C oun cil m eeting .
5) D evelop m ent S ervices is p rojected to s p en d $15 9,5 00 m ore in th is M i d -Year B u d g et Review. Th ere are a n um b er of sm all er in creases th at m ake u p th is fig u re. A n i n c reas e of $4 9,0 00 i s b ein g req u est ed for s p ac e p l ann in g consultan t to effi ci en t ly c onfi g u re a storag e room as w ell as cover th e cab in ets an d shel vin g that wou ld b e n eed ed b ased on the recom m end ation. $3 4,5 00 is b ein g req u es ted for a w eed ab atem en t land scap e con tractor, $2 5,0 00 i s b ei n g req uested for fron t cou n t er im p rovem ents to en h an c e cu st om er s ervi ce, an d $2 0,0 00 i s b ein g req ues ted for econ om i c d evelop m en t m arketi ng m aterials. A d d ition al sm aller am oun ts req u es ted will all ow for th e p u rc h as e of a l arg e form at scann er t h at can d ig itize p lans, p rofessional en g ineerin g services relating to the co-location of an A T&T cellular tower at M em orial Park, an d ad d ition al cred it card fees as m ore p lan s are b eing sub m itted onlin e.
R eallo catio n:
O ne oth er series of p rop osed b u d g et ad ju stm en ts i n th e M id -Year B u d g et Review rel ates to th e U A L and E m p loyee B enefits I ntern al S ervice F un d . I n th e F irst Q u arter B u d g et Up d ate, a $7 5,0 00 tran s fer from t h e G en eral F u n d was ap p roved for a C lassification and C om p ensation con su ltant to assist th e C ity. T he G en eral F u nd p ays th e p red om in ant am ou nt of costs in to th at in tern al service fun d , b u t ot her fun d s c on t ri b u te as w ell. T hi s b ud g et review inclu d es an ad ju stm en t for ad d ing th e allocation for t he ot h er fu nd s, in clud in g H ou si ng ($4,1 50 ), G as Tax ($9 30 ), M easu re I ($75 0), R M R A ($2 10 ), Wat er ($2 6,9 30 ), S ol id W ast e ($3 ,66 0), S ew er ($1 1,2 90 ), S el f-F u nd ed L iab ility I n su ran ce ($1 ,21 0), F leet M ain ten ance & Rep lacem en t ($2 ,45 0), I nform ation System s ($2 ,12 0), an d B uild in g M ain ten ance & O p erations ($4 ,08 0).
Th ese fu nd s will p ay for th eir allocation w ith existin g fu nd b alance.
Perso nnel:
Th e M id -Year B ud g et Revi ew i nc lu d es t h ree p rop osed recl ass ifi cat ion s of em p l oyees an d one newly req u est ed p os it ion . A ll d ep artm en ts h ave s u b m i tt ed p rop osed reclassificat ion s for the F iscal Year 20 22 /23 B ud g et. H um an Resou rces has reviewed for ap p rop riateness and p assed th em along to F inan ce for con si d erati on in th e u p com in g b u d g et. Fou r req uests w ere m ad e to b e inclu d ed in th e M id -Year B ud g et Review.
D evelop m en t S ervic es is p rop os in g t hree reclassifications t o b et ter s erve t he d ep art m en t. T he d ep artm en t i s req uesti ng on e B u il d i n g I ns p ec tor I I p osi ti on b e reclassified to a B uild in g I n sp ector I t o red u c e th e ent ry req u irem en ts after a l im it ed n um b er of ap p lican ts w ere received for th e B u il d i ng I nsp ector I I recruitm ent. T he ot her tw o req ues ted reclassification s occurred as th e C it y is t ran si ti on i n g from a contract P lan n i n g M anag er to one i n -h ou s e. I t h as b een d eterm ined t hat t w o em p l oyees h ave b een p erform in g ad van ced d ut ies ab ove t h ei r title.
Th e req u est ed recl ass ifi cat ion s are m od ifyi ng a filled A ssociate P lan n er p os it ion to a S enior P lann er and a fil led A ss is tan t P l an n er p osition to an A ssociat e P lan ner. H u m an Resou rc es h as verified th e d u ties of the filled p ositions and th ey d o q ualify for th e hig h er assig n m en ts.
Th e Police D ep artm en t is req u estin g a n ew classification - a L ead Record s S p ecialist. S in ce 20 10 , t h e Record s d ivision h as d ec reas ed from 11 .5 em p l oyees to 6 . Th e red u ct ion w as the result of th e d i sc on t in u i n g of som e resp on sib ilities, such as rep ort d ic tat ion and utilizin g a record s m an ag em en t soft w are. T he recent increase in d ata req u i rem en t s set b y the
D ep artm ent of J usti ce has cau sed a trem en d ou s in crease i n w orkl oad , sp ecifically the verification of t h e d ata th at i s entered in to t h e record s m anag em en t s oftware. T here h as also b een an in crease in p u b l ic rec ord s req u est s of th e Police D ep artm en t, often in clud in g req u ests for b od y worn vid eo, w hich n eed s to b e red act ed to p reven t t h e con fid entiality of th e involved p arties. Th ese req u i rem en t s req u ire s p ec ial ized t raining an d are lab or in ten si ve. C reat in g a sp ecialized p osition w il l h elp m anag e t h e workload i n Record s and h elp th e C it y s tay in com p lian ce with recent Fed eral m and ates.
Th e S ch ed u le of Pos it ion s d etai li n g th e C i ty's c u rren t b u d g et ed p osi ti ons can b e fou nd on attach m en t 5, w hi le th e fin ancial effect of th e fou r p os it ion c h an g es is d etai led i n the Reclassification s I m p act in attachm ent 6 . Th e total G en eral F un d im p act for all fou r ch ang es in th e curren t fiscal year is $1 9,2 41 , an d th e all fu nd s effec t is $19 ,49 2. Th e b u d g et for th ese ad ju stm en ts has alread y b een factored into th is M id -Year B ud g et Review.
F I S C A L I M P A C T S
P rop osed F iscal Year 20 21 /22 b ud g et ad justm ents in crease G eneral F u nd revenu es b y $1 ,45 4,5 80 , in crease m ain ten ance and op erations exp en ses b y $58 8,4 00 , d ecrease salary an d b en efit exp en ses b y $1 ,15 5,7 59 and in crease transfers out b y $1 ,9 5 8 ,1 5 0 , resulting in a n et in crease to reserves of $63 ,78 9 an d an est im ated end in g U nassig n ed F un d B alan ce of $3 83 ,28 3. A d jus tm ent s t o ot h er fu n d s in clud e Transfers I n of $1,9 58 ,15 0 an d a net in crease in exp en d itu res of $2 ,29 0,3 71 . S ee attachm ent 4 for all p rop osed b ud g et ad ju stm en ts.
A L T E R N A T I V E S
P rovid e altern ative d irection to staff.
AT TAC HM E NT S :
Description
Attachment 1 - Budget Review
Attachment 2 - Revenues
Attachment 3 - Expenses
Attachment 4 - Summary of Proposed Adjustments
Attachment 5 - Schedule of Positions
Attachment 6 - Reclassifications Impact
Attachment 1
Fund Balance
(Unassigned)
7/1/21
FY 2021-22
Budgeted
Revenues and
Transfers In
FY 2021-22
Budgeted
Expenditures and
Transfers Out
Projected Fund
Balance
(Unassigned)
6/30/22
FY 2021-22 Amended Budget 249,245$ 47,408,790 47,338,541 319,494$ Proposed Revenue Adjustments:
Sales Tax 881,920
Other Revenue 607,260
Charges for Services (67,500)
Revenue from Other Governments 32,900
Total Proposed Revenue Adjustments 1,454,580 1,454,580 Proposed Expenditure and Transfer Out Adjustments:
Transfers Out 1,958,150
Salaries & Benefit Expenses (1,155,759)
General Government (125,000)
Administrative Services 23,400
Development Services 159,500
Police 165,000
Community Services 9,500
Public Works 356,000
Subtotal Proposed Expenditure and Transfer Out Adjustments 1,390,791 1,390,791 FY 2021-22 Amended Budget 249,245$ 48,863,370 48,729,332 383,283$ City of Upland
Mid-Year Budget Review - Proposed Adjustments
FY 2021-22
Attachment 2
Major Revenue Accounts Original Budget
Amended
Budget
Actuals as of
2/28/22 Projected Variance
Proposed
Budget
Property Tax 18,453,410$ 18,453,410$ 10,521,946$ 18,453,410$ -$ 18,453,410$ Weed Abatement 75,000 15,530 559 15,530 - 15,530 Sales & Use Tax 14,789,060 17,271,710 9,390,942 18,153,630 881,920 18,153,630 Business License Tax 1,080,000 1,080,000 585,636 1,080,000 - 1,080,000 Other Taxes 774,000 774,000 546,042 774,000 - 774,000 Franchise Tax 1,252,060 1,252,060 363,226 1,252,060 - 1,252,060 Licenses & Permits 1,886,520 1,449,330 1,017,602 1,449,330 - 1,449,330 Revenue from Other Governments 94,800 103,140 127,864 136,040 32,900 136,040 Charges for Services 2,095,270 2,577,400 1,376,065 2,509,900 (67,500) 2,509,900 Fines & Forfeitures 497,160 590,160 253,465 590,160 - 590,160 Use of Money & Property 899,070 889,070 784,640 889,070 - 889,070 Other Revenue 2,994,790 2,952,980 2,007,461 3,560,240 607,260 3,560,240 Transfers In 1,077,340 - - - - - Total General Fund Revenues 45,968,480$ 47,408,790$ 26,975,448$ 48,863,370$ 1,454,580$ 48,863,370$ Select Other Funds Expenses Original Budget
Amended
Budget
Actuals as of
2/28/22 Projected Variance
Proposed
Budget
General Capital Projects -$ -$ -$ 90,000$ 90,000$ 90,000$ Self-Funded Liability Insurance 4,818,350 4,818,350 3,466,918 5,368,350 550,000 5,368,350 Fleet Maintenance & Replacement 1,435,390 1,435,390 923,614 2,013,540 578,150 2,013,540 Information Systems 2,505,680 2,505,680 1,657,834 3,245,680 740,000 3,245,680 Total Other Funds Expenses 8,759,420$ 8,759,420$ 6,048,366$ 10,717,570$ 1,958,150$ 10,717,570$
GENERAL FUND
OTHER FUNDS
Fiscal Year 2021-22
City of Upland
Mid-Year Budget Update
Revenues
Attachment 3
Maintenance & Operations Expenses Original Budget
Amended
Budget
Actuals as of
2/28/21 Projected Variance
Proposed
Budget
General Government 724,800$ 757,800$ 285,726$ 632,800$ (125,000)$ 632,800$ Administrative Services 6,377,750 7,263,189 4,705,083 7,286,589 23,400 7,286,589 Development Services 1,409,970 1,429,970 944,693 1,589,470 159,500 1,589,470 Police 11,789,360 11,856,510 10,016,983 12,021,510 165,000 12,021,510 Community Services 1,092,390 1,109,890 804,757 1,119,390 9,500 1,119,390 Public Works 5,129,310 5,129,310 3,540,770 5,485,310 356,000 5,485,310 Transfers Out 200,000 475,000 298,300 2,433,150 1,958,150 2,433,150 Total M&O Expenses 26,723,580$ 28,021,669$ 20,596,312$ 30,568,219$ 2,546,550$ 30,568,219$ Salaries & Benefits Expenses Original Budget
Amended
Budget
Actuals as of
2/28/21 Projected Variance
Proposed
Budget
Total S&B Expenses 19,239,530$ 19,316,872$ 11,953,209$ 18,161,113$ (1,155,759)$ 18,161,113$ Total General Fund Expenses 45,963,110$ 47,338,541$ 32,549,521$ 48,729,332$ 1,390,791$ 48,729,332$ Other Funds Expenses Original Budget
Amended
Budget
Actuals as of
2/28/21 Projected Variance
Proposed
Budget
Housing 3,941,910$ 3,950,808$ 395,088$ 3,955,209$ 4,401$ 3,955,209$ Gas Tax 9,135,880 9,004,401 671,581 9,075,491 71,090 9,075,491 Measure I 6,631,740 6,609,424 1,046,834 6,660,864 51,440 6,660,864 RMRA 1,420,510 1,420,294 40,882 1,432,344 12,050 1,432,344 General Capital Projects 371,530 370,553 3,519 460,553 90,000 460,553 Water Utility 45,162,860 45,453,056 19,904,304 45,577,986 124,930 45,577,986 Solid Waste Utility 15,378,800 15,328,692 9,046,327 15,375,852 47,160 15,375,852 Sewer Utility 13,353,490 13,407,341 5,519,785 13,418,631 11,290 13,418,631 Self-Funded Liability Insurance 4,818,350 4,818,350 3,329,449 5,369,560 551,210 5,369,560 Fleet Maintenance & Replacement 1,376,390 1,645,362 650,464 2,225,962 580,600 2,225,962 Information Systems 2,506,440 2,839,079 1,528,114 3,581,199 742,120 3,581,199 Building Maintenance & Operations 1,428,970 1,434,970 582,066 1,439,050 4,080 1,439,050 Total Other Fund Expenses 105,526,870$ 106,282,330$ 42,718,413$ 108,572,701$ 2,290,371$ 108,572,701$
OTHER FUNDS
City of Upland
Mid-Year Budget Update
Fiscal Year 2021-22
Expenses
GENERAL FUND
Attachment 4
Account Description Account Number Revised Budget Projected Budget Proposed Adjustment
General Fund Revenues:
SALES TAX 1010000-4101 17,271,710 18,153,630 881,920 MOTOR VEHICLE IN LIEU TAX 1010000-4403 57,800 90,700 32,900 WATER - ADMINISTRATIVE SVCS FEE 1010000-4910 1,404,900 1,727,000 322,100 SOLID WASTE - ADMINISTRATIVE SVCS FEE 1010000-4911 481,780 546,540 64,760 SEWER - ADMINISTRATIVE SVCS FEE 1010000-4912 472,000 559,710 87,710 ADMINISTRATIVE SERVICES FEE 1010000-4919 482,890 615,580 132,690 ECONOMIC DEVELOPMENT FEES 1010000-4617 - 150,000 150,000 PLANNING DEPARTMENT FEES 1012205-4613 205,000 145,000 (60,000) RECREATION PROGRAM FEES 1014202-4655 37,500 - (37,500) ENGINEERING MAP & PLAN CHECK 1015302-4646 245,000 125,000 (120,000) Total General Fund Revenue Adjustments:1,454,580
General Fund Expenses:
TRANSFER OUT 1010000-5070 475,000$ 2,433,150$ 1,958,150$ PROFESSIONAL SERVICES 1011201-5252 168,000 118,000 (50,000) CONTRACT SERVICES 1011201-5253 241,000 166,000 (75,000) PROFESSIONAL SERVICES 1011301-5252 37,573 27,573 (10,000) CONTRACT SERVICES 1011301-5253 107,281 87,281 (20,000) OTHER SERVICES 1011301-5258 228,760 218,760 (10,000) CONTRACT SERVICES 1011504-5253 213,970 227,370 13,400 SALES TAX SHARE/DDA/OPA 1011504-5303 743,000 843,000 100,000 OTHER SERVICES 1011701-5258 123,050 73,050 (50,000) FURNITURE & OFFICE EQUIP <$5,000 1012201-5231 - 6,000 6,000 CONTRACT SERVICES 1012201-5253 - 25,000 25,000 BANKING SERVICES 1012201-5255 29,000 39,000 10,000 OTHER SERVICES 1012202-5258 5,742 40,242 34,500 OTHER SUPPLIES/MATERIALS 1012203-5217 10,000 30,000 20,000 PROFESSIONAL SERVICES 1012203-5252 74,000 80,000 6,000 CONTRACT SERVICES 1012203-5253 61,400 70,400 9,000 FURNITURE & OFFICE EQUIP <$5,000 1012205-5231 - 29,000 29,000 CONTRACT SERVICES 1012205-5253 - 20,000 20,000 LEGAL SERVICES 1013201-5251 79,500 99,500 20,000 CONTRACT SERVICES 1013205-5253 - 2,500 2,500 LEGAL SERVICES 1013233-5251 113,970 248,970 135,000 OTHER SERVICES 1013233-5258 8,880 16,380 7,500 OTHER SERVICES 1014202-5258 26,450 950 (25,500) CONTRACT SERVICES 1014206-5253 - 15,000 15,000 OTHER SERVICES 1014206-5258 49,850 69,850 20,000 UTILITIES - ELECTRIC 1015201-5241 18,000 20,000 2,000 FUEL USAGE 1015301-5220 1,000 5,000 4,000 FUEL USAGE 1015401-5220 26,500 31,500 5,000 OTHER EQUIPMENT RENTAL 1015401-5234-40155 - 11,500 11,500 OTHER SERVICES 1015401-5258 50,000 60,000 10,000 FUEL USAGE 1015404-5220 2,300 2,800 500 UTILITIES - ELECTRIC 1015404-5241 710,000 720,000 10,000 OTHER SUPPLIES/MATERIALS 1015405-5217 40,000 45,000 5,000 CONTRACT SERVICES 1015409-5253 625,000 792,000 167,000 OTHER SERVICES 1015410-5258 66,000 171,000 105,000 OTHER SERVICES 1015420-5258 50,000 60,000 10,000 OTHER SUPPLIES/MATERIALS 1015421-5217 3,500 13,500 10,000 OTHER EQUIPMENT 1015421-5233 1,000 4,000 3,000 UTILITIES - ELECTRIC 1015421-5241 32,000 37,000 5,000 OTHER SERVICES 1015421-5258 5,000 13,000 8,000 Total General Maintenance & Operations Fund Expense Adjustments:2,546,550$ - General Fund Salaries & Benefits Expense Adjustments:
SALARIES-FULL TIME 1011504-5111 (1,082,960)$ (2,282,960)$ (1,200,000)$ SALARIES-FULL TIME 1012205-5111 288,880 291,018 2,138 SALARIES-FULL TIME 1013201-5111 483,456 500,559 17,103 SALARIES-PART TIME 1014204-5112 58,000 83,000 25,000 Total General Fund Salaries & Benefits Expense Adjustments:(1,155,759) Total General Fund Expense Adjustments 1,390,791$
TOTAL GENERAL FUND ADJUSTMENTS, NET 63,789$
City of Upland
Mid-Year Budget Review - Summary of Proposed Budget Adjustments FY 2021-22
Attachment 4
Account Description Account Number Revised Budget Projected Budget Proposed Adjustment
OTHER FUNDS REVENUE
General Capital Projects Fund
TRANSFER IN 4250000-4970 200,000 290,000 90,000 Total General Capital Projects Fund Revenue Adjustments 90,000$ Self-Funded Liability Insurance Fund
TRANSFER IN 7510000-4970 -$ 550,000$ 550,000$ Total Self-Funded Liability Insurance Fund Revenue Adjustments 550,000$ Fleet Maintenance & Replacement Internal Service Fund
TRANSFER IN 7520000-4970 -$ 578,150$ 578,150$ Total Fleet Maintenance & Replacement Internal Service Fund Revenue Adjustments 578,150$ Information Systems Internal Service Fund
TRANSFER IN 7530000-4970 -$ 740,000$ 740,000$ Total Information Systems Internal Service Fund Revenue Adjustments 740,000$ TOTAL OTHER FUNDS REVENUE ADJUSTMENTS 1,958,150$
OTHER FUNDS EXPENSE
Housing Fund
SALARIES- FULL TIME 2012931-5111 459,456$ 459,707$ 251$ OPEB & EMPLOYEE BENEFITS ALLOCATION 2012931-5706 19,970 24,120 4,150 Total Housing Fund Expense Adjustments 4,401$
Gas Tax Special Revenue Fund
ADMINISTRATIVE SERVICES EXPENSE 2045201-5292 257,130$ 327,290$ 70,160$ OPEB & EMPLOYEE BENEFITS ALLOCATION 2045301-5706 5,490 6,420 930 Total Gas Tax Special Revenue Fund Expense Adjustments 71,090$ Measure I Special Revenue Fund
ADMINISTRATIVE SERVICES EXPENSE 2055201-5292 187,720$ 238,410$ 50,690$ OPEB & EMPLOYEE BENEFITS ALLOCATION 2055301-5706 4,330 5,080 750 Total Measure I Revenue Fund Expense Adjustments 51,440$ RMRA Special Revenue Fund
ADMINISTRATIVE SERVICES EXPENSE 2065201-5292 38,050$ 49,890$ 11,840$ OPEB & EMPLOYEE BENEFITS ALLOCATION 2065301-5706 1,280 1,490 210 Total RMRA Special Revenue Fund Expense Adjustments 12,050$ General Capital Projects Fund
OLIVEDALE PARK SCOREBOARD 4257500-XXXX -$ 30,000$ 30,000$ ANIMAL SHELTER KENNEL IMPROVEMENTS 4257500-XXXX - 60,000 60,000 Total General Capital Projects Fund Expense Adjustments 90,000$ Water Utility Fund
OPEB & EMPLOYEE BENEFITS ALLOCATION 6406201-5706 121,810$ 148,740$ 26,930$ MAINTENANCE - EQUIPMENT 6406205-5246 - 30,000 30,000 UNIFORM EXPENSE 6406206-5218 - 21,000 21,000 OTHER SERVICES 6406206-5258 12,300 52,300 40,000 PERMITS/LICENSES/FEE/ASSESSMENT 6406211-5219 33,000 40,000 7,000 Total Water Utility Fund Expense Adjustments 124,930$
Solid Waste Utility Fund
OPEB & EMPLOYEE BENEFITS ALLOCATION 6416301-5706 16,090$ 19,750$ 3,660$ OTHER EQUIPMENT 6416302-5233 - 3,500 3,500 CONTRACT SERVICES 6416302-5253 115,000 155,000 40,000 Total Solid Waste Utility Fund Expense Adjustments 47,160$ City of Upland
Mid-Year Budget Review - Summary of Proposed Budget Adjustments FY 2021-22
Attachment 4
OTHER FUNDS EXPENSE, CONTINUED
Sewer Utility Fund
OPEB & EMPLOYEE BENEFITS ALLOCATION 6456402-5706 51,860$ 63,150$ 11,290$ Total Sewer Utility Fund Expense Adjustments 11,290$
Self-Funded Liability Insurance Internal Service Fund
OPEB & EMPLOYEE BENEFITS ALLOCATION 7511611-5706 1,680$ 1,920$ 240$ OPEB & EMPLOYEE BENEFITS ALLOCATION 7511612-5706 410 650 240 OPEB & EMPLOYEE BENEFITS ALLOCATION 7511613-5706 230 470 240 LEGAL SERVICES 7511614-5251 174,000 474,000 300,000 INSURANCE PREMIUM 7511614-5271 1,140,620 1,390,620 250,000 OPEB & EMPLOYEE BENEFITS ALLOCATION 7511614-5706 3,110 3,350 240 OPEB & EMPLOYEE BENEFITS ALLOCATION 7511615-5706 1,400 1,650 250 Total Self-Funded Liability Insurance Internal Service Fund Expense Adjustments 551,210$ Fleet Maintenance & Replacement Internal Service Fund
VEHICLES 7523201-5531 192,968$ 437,168$ 244,200$ VEHICLES 7523211-5531 206,900 263,600 56,700 VEHICLES 7525407-5531 - 277,250 277,250 OPEB & EMPLOYEE BENEFITS ALLOCATION 7525414-5706 10,690 13,140 2,450 Total Fleet Maintenance & Replacement Internal Service Fund Expense Adjustments 580,600$ Information Systems Internal Service Fund
COMPUTER EQUIP. (UNDER $5000.)7531401-5232 70,211$ 110,211$ 40,000$ MACHINERY & EQUIPMENT 7531401-5530 290,000 725,000 435,000 MACHINERY & EQUIPMENT 7533201-5530 2,055 267,055 265,000 OPEB & EMPLOYEE BENEFITS ALLOCATION 7531401-5706 11,550 13,670 2,120 Total Information Systems Internal Service Fund Expense Adjustments 742,120$ Building Maintenance & Operations Internal Service Fund OPEB & EMPLOYEE BENEFITS ALLOCATION 7545602-5706 16,870$ 20,950$ 4,080$ Total Building Maintenance & Operations Internal Service Fund Expense Adjustments 4,080$ TOTAL OTHER FUNDS EXPENSE ADJUSTMENTS 2,290,371$
TOTAL OTHER FUNDS ADJUSTMENTS, NET (332,221)$
FY 2021-22
City of Upland
Mid-Year Budget Review - Summary of Proposed Budget Adjustments
Bargaining Salary Minimum Maximum 2018-19 2019-20 2020-21 2021-22 2021-22 2021-22 Unit Grade (Step 1)(Step 13)ACTUAL ACTUAL ACTUAL ADOPTED CHANGE AMENDED
GENERAL GOVERNMENT
ELECTED/APPOINTED
MAYOR ELEC ---1.00 1.00 1.00 1.00 0.00 1.00
COUNCIL ELEC ---4.00 4.00 4.00 4.00 0.00 4.00
TREASURER ELEC ---1.00 1.00 1.00 1.00 0.00 1.00
6.00 6.00 6.00 6.00 0.00 6.00
ADMINISTRATION
CITY MANAGER EXEC 96 $17,625 $23,704 1.00 1.00 1.00 1.00 0.00 1.00 ASSISTANT CITY MANAGER EXEC 83 $12,786 $17,195 1.00 1.00 1.00 1.00 0.00 1.00 EXECUTIVE ASSISTANT TO THE CITY MANAGER MMGT 45 $5,003 $6,728 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR ADMINISTRATIVE ASSISTANT GENL 33 $3,720 $5,003 0.00 0.00 0.00 0.00 1.00 1.00
3.00 3.00 3.00 3.00 1.00 4.00
GENERAL GOVERNMENT-TOTAL 9.00 9.00 9.00 9.00 1.00 10.00
ADMINISTRATIVE SERVICES
CITY CLERK
CITY CLERK MMGT 60 $7,246 $9,744 0.50 1.00 1.00 1.00 0.00 1.00 DEPUTY CITY CLERK GENL 35 $3,908 $5,256 0.50 0.00 1.00 1.00 0.00 1.00 SENIOR ADMINISTRATIVE ASSISTANT GENL 33 $3,720 $5,003 1.00 1.00 0.00 1.00 0.00 1.00
2.00 2.00 2.00 3.00 0.00 3.00
FINANCE
FINANCE OFFICER MMGT 62 $7,612 $10,238 1.00 1.00 1.00 1.00 0.00 1.00 ACCOUNTING SUPERVISOR MMGT 57 $6,728 $9,049 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR ACCOUNTANT GENL 46 $5,128 $6,896 1.00 1.00 2.00 2.00 0.00 2.00 ACCOUNTANT GENL ---1.00 1.00 0.00 0.00 0.00 0.00
SENIOR ACCOUNTING TECHNICIAN GENL 40 $4,422 $5,947 1.00 1.00 1.00 1.00 0.00 1.00 PAYROLL TECHNICIAN GENL 39 $4,314 $5,802 1.00 1.00 1.00 1.00 0.00 1.00 ACCOUNTING TECHNICIAN GENL 35 $3,908 $5,256 3.00 3.00 3.00 3.00 0.00 3.00 UTILITY BILLING & CUSTOMER SERVICE SUPERVISOR MMGT 50 $5,660 $7,612 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR CUSTOMER SERVICE SPECIALIST GENL 40 $4,422 $5,947 1.00 1.00 1.00 1.00 1.00 2.00 †(1)
UTILITY BILLING & BUSINESS LICENSE INSPECTOR GENL 38 $4,209 $5,660 0.00 1.00 1.00 1.00 0.00 1.00 CUSTOMER SERVICE SPECIALIST II GENL 29 $3,370 $4,532 2.00 2.00 3.00 3.00 0.00 3.00 CUSTOMER SERVICE SPECIALIST I GENL 25 $3,053 $4,106 3.00 3.00 2.00 2.00 0.00 2.00
16.00 17.00 17.00 17.00 1.00 18.00
INFORMATION TECHNOLOGY
INFORMATION TECHNOLOGY MANAGER MMGT 62 $7,612 $10,238 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR INFORMATION TECHNOLOGY TECHNICIAN GENL ---1.00 0.00 0.00 0.00 0.00 0.00 INFORMATION TECHNOLOGY TECHNICIAN GENL 39 $4,314 $5,802 0.00 2.00 2.00 2.00 0.00 2.00
2.00 3.00 3.00 3.00 0.00 3.00
HUMAN RESOURCES
HUMAN RESOURCES/RISK MANAGER MMGT 62 $7,612 $10,238 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR HUMAN RESOURCES ANALYST MMGT 53 $6,095 $8,198 1.00 1.00 1.00 1.00 0.00 1.00 2021-22 SCHEDULE OF POSITIONS
Bargaining Salary Minimum Maximum 2018-19 2019-20 2020-21 2021-22 2021-22 2021-22 Unit Grade (Step 1)(Step 13)ACTUAL ACTUAL ACTUAL ADOPTED CHANGE AMENDED 2021-22 SCHEDULE OF POSITIONS
(Administrative Services Continued)
HUMAN RESOURCES ANALYST MMGT 44 $4,881 $6,564 1.00 1.00 1.00 1.00 0.00 1.00 ADMINISTRATIVE ASSISTANT GENL 26 $3,129 $4,209 0.00 0.00 1.00 1.00 0.00 1.00
3.00 3.00 4.00 4.00 0.00 4.00
RECREATION AND COMMUNITY SERVICES
RECREATION MANAGER MMGT 55 $6,404 $8,613 1.00 1.00 1.00 1.00 0.00 1.00 RECREATION SUPERVISOR MMGT 42 $4,646 $6,248 2.00 2.00 2.00 2.00 0.00 2.00 RECREATION COORDINATOR GENL 36 $4,006 $5,387 0.00 0.00 1.00 1.00 0.00 1.00 SENIOR ADMINISTRATIVE ASSISTANT GENL 33 $3,720 $5,003 1.00 2.00 1.00 1.00 0.00 1.00 ADMINISTRATIVE ASSISTANT GENL ---1.00 0.00 0.00 0.00 0.00 0.00
5.00 5.00 5.00 5.00 0.00 5.00
ADMINISTRATIVE SERVICES-TOTAL 28.00 30.00 31.00 32.00 1.00 33.00
DEVELOPMENT SERVICES
BUILDING AND PLANNING
DEVELOPMENT SERVICES DIRECTOR EXEC 3243 $10,803 $14,529 1.00 1.00 1.00 1.00 0.00 1.00 DEVELOPMENT SERVICES MANAGER MMGT 62 $7,612 $10,238 1.00 1.00 1.00 1.00 0.00 1.00 ECONOMIC DEVELOPMENT COORDINATOR MMGT 46 $5,128 $6,896 1.00 1.00 1.00 1.00 0.00 1.00 DEVELOPMENT SERVICES SPECIALIST (LIMITED TERM)^GENL 36 $4,006 $5,387 0.00 0.00 0.00 0.00 1.00 1.00 ADMINISTRATIVE ANALYST MMGT 44 $4,881 $6,564 0.00 0.00 1.00 1.00 0.00 1.00 ACCOUNTING TECHNICIAN GENL 35 $3,908 $5,256 0.00 0.00 1.00 1.00 0.00 1.00 SENIOR ADMINISTRATIVE ASSISTANT GENL ---1.00 2.00 0.00 0.00 0.00 0.00 ADMINISTRATIVE ASSISTANT GENL ---1.00 0.00 0.00 0.00 0.00 0.00 PLANNING MANAGER MMGT 63 $7,803 $10,494 0.00 1.00 1.00 1.00 0.00 1.00 SENIOR PLANNER MMGT 54 $6,248 $8,403 1.00 0.00 0.00 0.00 1.00 1.00 ASSOCIATE PLANNER MMGT 46 $5,128 $6,896 1.00 1.00 1.00 1.00 0.00 1.00 ASSISTANT PLANNER MMGT 42 $4,646 $6,248 1.00 1.00 1.00 1.00 (1.00)0.00 BUILDING OFFICIAL (FY 2021-22 FREEZE POSITION)MMGT 63 $7,803 $10,494 1.00 1.00 1.00 1.00 0.00 1.00 *(1) PLANS EXAMINER (FY 2021-22 FREEZE POSITION)GENL 47 $5,256 $7,069 1.00 1.00 1.00 1.00 0.00 1.00 *(1) SENIOR BUILDING INSPECTOR GENL 45 $5,003 $6,728 0.00 0.00 0.00 1.00 0.00 1.00 BUILDING INSPECTOR II GENL 41 $4,532 $6,095 2.00 2.00 3.00 2.00 (1.00)1.00 BUILDING INSPECTOR I GENL 39 $4,314 $5,802 1.00 1.00 0.00 0.00 1.00 1.00 SENIOR DEVELOPMENT SERVICES TECHNICIAN GENL 33 $3,720 $5,003 1.00 1.00 1.00 1.00 0.00 1.00 DEVELOPMENT SERVICES TECHNICIAN GENL 30 $3,454 $4,646 0.00 0.00 0.00 0.00 1.00 1.00
14.00 14.00 14.00 14.00 2.00 16.00
HOUSING / SUCCESSOR AGENCY
HOUSING COORDINATOR GENL 43 $4,762 $6,404 1.00 1.00 1.00 1.00 0.00 1.00
1.00 1.00 1.00 1.00 0.00 1.00
DEVELOPMENT SERVICES-TOTAL 15.00 15.00 15.00 15.00 2.00 17.00
Bargaining Salary Minimum Maximum 2018-19 2019-20 2020-21 2021-22 2021-22 2021-22 Unit Grade (Step 1)(Step 13)ACTUAL ACTUAL ACTUAL ADOPTED CHANGE AMENDED 2021-22 SCHEDULE OF POSITIONS
PUBLIC WORKS
PUBLIC WORKS - ADMINISTRATION
PUBLIC WORKS DIRECTOR/CITY ENGINEER EXEC 3247 $11,243 $15,118 1.00 1.00 1.00 1.00 0.00 1.00 ACCOUNTING TECHNICIAN GENL 35 $3,908 $5,256 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR ADMINISTRATIVE ASSISTANT GENL 33 $3,720 $5,003 1.00 1.00 1.00 1.00 0.00 1.00 ADMINISTRATIVE ASSISTANT GENL 26 $3,129 $4,209 0.00 0.00 1.00 1.00 0.00 1.00
3.00 3.00 4.00 4.00 0.00 4.00
PUBLIC WORKS - OPERATIONS
OPERATIONS MANAGER MMGT 67 $8,613 $11,583 1.00 1.00 1.00 1.00 0.00 1.00 MAINTENANCE SUPERVISOR MMGT 45 $5,003 $6,728 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR MAINTENANCE WORKER GENL 34 $3,813 $5,128 3.00 3.00 3.00 3.00 0.00 3.00 MAINTENANCE WORKER GENL 28 $3,288 $4,422 10.00 10.00 10.00 10.00 0.00 10.00 FACILITIES COORDINATOR GENL 40 $4,422 $5,947 1.00 1.00 1.00 1.00 0.00 1.00 FACILITIES SPECIALIST GENL 36 $4,006 $5,387 1.00 1.50 1.50 2.00 0.00 2.00 CUSTODIAN GENL 22 $2,835 $3,813 3.50 3.00 3.00 3.00 0.00 3.00 SENIOR EQUIPMENT MECHANIC GENL 38 $4,209 $5,660 1.00 1.00 1.00 1.00 0.00 1.00 EQUIPMENT MECHANIC GENL 34 $3,813 $5,128 2.00 2.00 2.00 2.00 0.00 2.00 INVENTORY SPECIALIST GENL 26 $3,129 $4,209 1.00 1.00 1.00 1.00 0.00 1.00
24.50 24.50 24.50 25.00 0.00 25.00
PUBLIC WORKS - CAPITAL PROJECTS
ENGINEERING MANAGER MMGT 67 $8,613 $11,583 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR ENGINEER MMGT 60 $7,246 $9,744 1.00 1.00 1.00 1.00 0.00 1.00 ASSOCIATE ENGINEER MMGT 54 $6,248 $8,403 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR PUBLIC WORKS INSPECTOR GENL 45 $5,003 $6,728 2.00 2.00 2.00 2.00 0.00 2.00 CROSS CONNECTION CONTROL TECHNICIAN GENL 45 $5,003 $6,728 1.00 1.00 1.00 1.00 0.00 1.00 (Formerly known as SENIOR WATER UTILITY INSPECTOR)6.00 6.00 6.00 6.00 0.00 6.00
TRAFFIC ENGINEERING
PRINCIPAL ENGINEER MMGT 63 $7,803 $10,494 1.00 1.00 1.00 1.00 0.00 1.00 ASSISTANT ENGINEER MMGT 48 $5,387 $7,246 1.00 1.00 1.00 2.00 0.00 2.00 ENGINEERING TECHNICIAN GENL 30 $3,454 $4,646 1.00 1.00 1.00 1.00 0.00 1.00
3.00 3.00 3.00 4.00 0.00 4.00
PUBLIC WORKS - SEWER
ENVIRONMENTAL QUALITY ADMINISTRATOR MMGT 63 $7,803 $10,494 1.00 1.00 1.00 1.00 0.00 1.00 ASSOCIATE ENGINEER MMGT 54 $6,248 $8,403 1.00 1.00 1.00 1.00 0.00 1.00 ASSISTANT ENGINEER MMGT 48 $5,387 $7,246 1.00 1.00 1.00 2.00 0.00 2.00 SENIOR ENVIRONMENTAL CONTROL TECHNICIAN GENL 38 $4,209 $5,662 1.00 1.00 1.00 1.00 0.00 1.00
4.00 4.00 4.00 5.00 0.00 5.00
PUBLIC WORKS - SOLID WASTE
MANAGEMENT ANALYST MMGT 44 $4,881 $6,564 0.00 1.00 1.00 1.00 0.00 1.00
0.00 1.00 1.00 1.00 0.00 1.00
PUBLIC WORKS - WATER
UTILITIES MANAGER MMGT 67 $8,613 $11,583 1.00 1.00 1.00 1.00 0.00 1.00 CHIEF WATER TREATMENT OPERATOR MMGT 51 $5,802 $7,803 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR WATER TREATMENT OPERATOR GENL 43 $4,762 $6,404 2.00 2.00 2.00 2.00 0.00 2.00
Bargaining Salary Minimum Maximum 2018-19 2019-20 2020-21 2021-22 2021-22 2021-22 Unit Grade (Step 1)(Step 13)ACTUAL ACTUAL ACTUAL ADOPTED CHANGE AMENDED 2021-22 SCHEDULE OF POSITIONS
(Public Works Continued)
WATER TREATMENT OPERATOR GENL 37 $4,106 $5,522 2.00 2.00 2.00 2.00 0.00 2.00 UTILITY SYSTEM SUPERVISOR MMGT 50 $5,660 $7,612 1.00 1.00 1.00 1.00 0.00 1.00 SENIOR UTILITY SYSTEM WORKER GENL 43 $4,762 $6,404 2.00 2.00 2.00 2.00 0.00 2.00 UTILITY SYSTEM WORKER GENL 34 $3,813 $5,128 8.00 10.00 10.00 11.00 0.00 11.00 SENIOR UTILITY SYSTEM WORKER-SEWER GENL 43 $4,762 $6,404 1.00 1.00 1.00 1.00 0.00 1.00 UTILITY SYSTEM WORKER-SEWER GENL 34 $3,813 $5,128 4.00 6.00 6.00 6.00 0.00 6.00 SENIOR WATER METER TECHNICIAN GENL 34 $3,813 $5,128 1.00 1.00 1.00 1.00 0.00 1.00 WATER METER TECHNICIAN GENL 30 $3,454 $4,646 2.00 2.00 2.00 2.00 0.00 2.00 MANAGEMENT ANALYST MMGT 44 $4,881 $6,564 1.00 1.00 1.00 1.00 0.00 1.00 GIS/CAD TECHNICIAN GENL 39 $4,314 $5,802 1.00 1.00 1.00 1.00 0.00 1.00 CUSTOMER SERVICE SPECIALIST I GENL 25 $3,053 $4,106 0.00 0.00 0.00 1.00 0.00 1.00
27.00 31.00 31.00 33.00 0.00 33.00
PUBLIC WORKS-TOTAL 67.50 72.50 73.50 78.00 0.00 78.00
POLICE
POLICE- SWORN
CHIEF OF POLICE EXEC 94 $16,776 $22,562 1.00 1.00 1.00 1.00 0.00 1.00 POLICE CAPTAIN PDCP 6461 $11,796 $14,338 2.00 2.00 2.00 2.00 0.00 2.00 POLICE LIEUTENANT PD-MMGT 5421 $10,002 $12,157 4.00 4.00 4.00 3.00 0.00 3.00 POLICE SERGEANT PD-MMGT 5387 $8,285 $10,071 9.00 9.00 9.00 9.00 0.00 9.00 POLICE DETECTIVE PDSW 6363 $6,794 $8,259 9.00 9.00 9.00 9.00 0.00 9.00 POLICE CORPORAL PDSW 6363 $6,794 $8,259 0.00 0.00 0.00 5.00 0.00 5.00 POLICE OFFICER PDSW 6339 $6,044 $7,347 50.00 50.00 50.00 49.00 0.00 49.00
75.00 75.00 75.00 78.00 0.00 78.00
POLICE- NON-SWORN
CRIME ANALYST MMGT 45 $5,003 $6,728 0.00 1.00 1.00 1.00 0.00 1.00 EXECUTIVE ASSISTANT TO THE CHIEF OF POLICE MMGT 41 $4,532 $6,095 0.00 1.00 1.00 1.00 (1.00)0.00 FORENSIC SPECIALIST GENL 38 $4,209 $5,660 1.00 1.00 1.00 1.00 0.00 1.00 CRIME ANALYST TRAINEE GENL 38 --1.00 0.00 0.00 0.00 0.00 0.00 SENIOR ACCOUNTING TECHNICIAN GENL 40 $4,422 $5,947 0.00 0.00 0.00 1.00 0.00 1.00 ACCOUNTING TECHNICIAN GENL 35 $3,908 $5,256 1.00 1.00 1.00 0.00 0.00 0.00 SENIOR ADMINISTRATIVE ASSISTANT GENL 33 $3,720 $5,003 1.00 0.00 0.00 0.00 1.00 1.00 ADMINISTRATIVE ASSISTANT GENL 26 $3,129 $4,209 0.00 1.00 1.00 1.00 (1.00)0.00 POLICE DISPATCH SUPERVISOR MMGT 44 $4,881 $6,564 1.00 1.00 1.00 1.00 0.00 1.00 LEAD DISPATCHER (FY 2021-22 FREEZE ONE POSITION)GENL 37 $4,106 $5,522 2.00 2.00 2.00 2.00 0.00 2.00 *(1) POLICE DISPATCHER II GENL 35 $3,908 $5,256 10.00 10.00 10.00 10.00 0.00 10.00 POLICE RECORDS SUPERVISOR MMGT 34 $3,813 $5,128 1.00 1.00 1.00 1.00 0.00 1.00 LEAD RECORDS SPECIALIST GENL 29 $3,370 $4,532 0.00 0.00 0.00 0.00 1.00 1.00 POLICE RECORDS SPECIALIST II GENL 25 $3,053 $4,106 6.00 5.00 5.00 5.00 0.00 5.00 HOMELESS SERVICES COORDINATOR GENL 41 $4,532 $6,095 0.00 0.00 0.00 1.00 0.00 1.00 HOMELESS COORDINATOR GENL 30 $3,454 $4,646 0.00 0.00 1.00 0.00 0.00 0.00 TRAFFIC AIDE GENL 28 $3,288 $4,422 0.00 0.00 0.00 0.00 1.00 1.00
Bargaining Salary Minimum Maximum 2018-19 2019-20 2020-21 2021-22 2021-22 2021-22 Unit Grade (Step 1)(Step 13)ACTUAL ACTUAL ACTUAL ADOPTED CHANGE AMENDED 2021-22 SCHEDULE OF POSITIONS
(Police Continued)
POLICE SERVICES TECHNICIAN GENL 27 $3,208 $3,208 5.00 6.00 6.00 6.00 1.00 7.00
29.00 30.00 31.00 31.00 2.00 33.00
ANIMAL SERVICES
ANIMAL SERVICES SUPERVISOR MMGT 38 $4,209 $5,660 1.00 1.00 1.00 1.00 0.00 1.00 ANIMAL SERVICES OFFICER (FY 21-22 FREEZE ONE POSITION)GENL 32 $3,629 $4,881 3.00 3.00 3.00 3.00 0.00 3.00 *(1)
4.00 4.00 4.00 4.00 0.00 4.00
CODE ENFORCEMENT
CODE ENFORCEMENT OFFICER GENL 38 $4,209 $5,660 4.00 4.00 4.00 4.00 0.00 4.00
4.00 4.00 4.00 4.00 0.00 4.00
POLICE-TOTAL 112.00 113.00 114.00 117.00 2.00 119.00
GRAND TOTAL 231.50 239.50 242.50 251.00 6.00 257.00
^ Position funded through 12/31/2024.
† Number of limited term positions. Position funded through 12/31/2023. * Number of positions to remain unfilled for FY 2021-22.
City of Upland
FY21-22 Mid-Year Personnel Changes
Fiscal Impact
Position Department % assigned Org Salary & Benefits
RECLASSIFICATIONS
Senior Planner Development Services 80.00%101 2205 1,008 (from Associate Planner)20.00%201 2931 251
100.00%1,259
Associate Planner Development Services 100.00%101 2205 1,130 (from Assistant Planner)
NEW POSITION Police
Lead Records Specialist 100.00%101 3201 17,103
* 3 month cost 19,492
GENERAL 101 19,241
HOUSING 201 251
19,492
TOTAL BY FUND
TOTAL