ACTION:
____________________________
Clerk/Secretary
Department: Recreation & Community Services Item No: C17 Prepared by:
Sydney Roff, Management Analyst
Mike Pacheco, Recreation & Community
Services Director Meeting Date: June 24, 2025
Approved by: John Conley, City Manager Agenda Location: Consent Calendar SUBJECT: RECONCILIATION OF CULTURAL ARTS DIVISION BUDGET RECOMMENDATION: Adopt City Council Resolution No. 2025- , amending the Fiscal Years 2023/24 and 2024/25 Operating Budget.
CORRELATION TO CITY COUNCIL GOALS: Fiscal Responsibility, and Parks and Recreation.
PRIOR ACTION: On June 27, 2023, adopted City Council Resolution No. 2023-117, approving the Fiscal Years 2023/24 and 2024/25 Operating Budget. (Vote: 5-0) STATEMENT ON THE SUBJECT: A significant portion of the Cultural Arts Division’s financial activity occurs from April through June, with approximately 40% of both expenditures and revenue realized during the last three months of the fiscal year. This concentrated financial activity can make it challenging to accurately forecast without a final year-end adjustment. An additional adjustment ensures projections and allocations remain aligned with actual financial trends and helps maintain fiscal responsibility as fiscal year- end approaches.
Staff recommend the budget adjustment outlined below to reconcile actual revenues that exceed original projections to offset an increase in expenditures:
Current
Budget Proposed Budget Net Increase
Expenditures $ 5,009,484 5,244,392 234,908
Revenues &
Other Sources $ 4,769,982 5,007,653 237,671
FISCAL IMPACT: Approval of the staff report would recognize additional revenue of $237,670.64 and additional expenditures of $234,907.60 in the various Cultural Arts accounts included in Exhibit 1. This budget adjustment would not increase the General Fund subsidy.
EXHIBITS:
1.City Council Resolution No. 2025- , amending the Fiscal Years 2023/24 and 2024/25 Operating Budget
AGENDA
REPORT
CITY COUNCIL
COMMUNITY DEVELOPMENT COMMISSION
SUCCESSOR AGENCY
BUENA SANITATION DISTRICT
JOINT POWERS FINANCING AUTHORITY
Approved above recommendation, adopted City Council Resolution No. 2025-129. Vote: 5-0
00029213 7
RESOLUTION NO. 2025-
A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF
VISTA, CALIFORNIA, AMENDING THE OPERATING BUDGET FOR FISCAL YEARS 2023/24 AND 2024/25
The City Council of the City of Vista does resolve as follows:
1. Findings. The City Council hereby finds and declares the following:
A. On June 27, 2023, the City Council adopted Resolution 2023-117 approving the Operating Budget for fiscal years 2023/24 and 2024/25.
B. The City Council desires to amend the operating budget at this time to reflect changed circumstances.
2. Action.
A. The Operating Budget for fiscal years 2023/24 and 2024/25 is amended as set forth in Exhibit A.
3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on June 24, 2025, by the following vote:
AYES:
NOES:
ABSTAIN:
APPROVED AS TO FORM:
WALTER CHUNG, CITY ATTORNEY
By:
APPROVED
Walter C. Chung
20250610143505
JOHN B. FRANKLIN, MAYOR
ATTEST:
KATHY VALDEZ, CITY CLERK
By:
06/24/2025 C17 2 of 3
EXHIBIT 1
RESOLUTION NO. 2025-
CITY COUNCIL FOR THE CHARTERED CITY OF VISTA
PAGE 1 EXHIBIT A
1. Account Number Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010560.512000.Salaries-Temporary $ 210,000.00 0010560.541000.Electricity & Natural Gas $ 23,500.00 0010560.543000.AVREN Water $ 821.00 0010560.544000.AVREN Sewer $ 586.60 0010071.472750.MCF MCF Donations $ 34,319.65 0010030.431200.SH1 Moonlight Amphitheatre (16,692.29)$
0010030.431200.SH2 Moonlight Amphitheatre 62,676.51$
0010030.431200.SH3 Moonlight Amphitheatre (127,191.94)$ 0010030.431200.SH4 Moonlight Amphitheatre 170,099.05$
0010030.431210.CURB Curbside Café Rental (2,900.00)$
0010030.431250.MRNTL Moonlight Rental 30,000.00$
0010030.431260.PRESN Moonlight Special Events 87,359.66$ Total 234,907.60$ 237,670.64$
Revenues are hereby adjusted and appropriations are hereby made for the Cultural Arts Division of the Recreation & Community Services Department.
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