Agenda Item No.
CITY OF YUCAIPA
AGENDA REPORT
TO: Honorable Mayor and City Council
FROM: Phillip White, Director of Finance
Ryan Blackerby, Deputy Director of Finance PO
FOR: City Council Meeting of September 25, 2023
SUBJECT: Fiscal Year 2022-23 Budget Review
RECOMMENDATION:
That the City Council:
Receive the preliminary Fiscal Year 2022-2023 (FY23) General Fund budgetary results; and
2. Amend the FY23 Annual Budget by the amounts indicated in Attachment 1.
BACKGROUND:
The Annual Budget is a dynamic document reflecting the spending plan for the City. In June 2022, the City Council adopted the FY23 Annual Budget for all accounting funds of the City.
DISCUSSION:
Finance staff has begun working on closing the books for FY23. As an early step in this process, staff is performing a review of the preliminary results of the operating budget and has identified budget adjustments to reconcile the budget with actual expenses and close-out the budget.
General Fund FY23 PrelimigM Budget Results
The FY23 preliminary budget results to date are provided below for analysis. For comparison, columns are presented that represent the originally adopted budget, the budget as presented at the Mid -Year Budget Review, the revised budget as it currently stands, and the FY23 preliminary/expected actuals. The numbers are preliminary as Finance staff continues to work on closing the year and prepare for the annual audit.
Currently, budgeted General Fund inflows (including Fire Fund) compared to actual inflows are as follows:
FY23 Adopted
FY23 Mid -Year
FY23 Revised
FY23 Prelim/Expected
Difference from
Revenues
Budget
Budget
Budget'
Actuals2
Revised
Property Taxes
$
13,392,875
$
19,781,875
$
13,392,875
$
13,615,398
$
222,S23
Sales and Use Tax
$
5,164,000
$
5,164,000
$
5,164,000
$
5,488,377
$
324,377
Franchise Fees
$
1,488,000
$
1,488,000
$
1,488,000
$
1,723,581
$
235,581
Other Revenues
$
12,314,063
$
6,232,563
$
14,263,587
$
15,676,682
$
1,413,095
Transfers -In
$
4,031,056
$
3,385,734
$
3,403,210
$
3,181,082
$
(222,128)
Total Revenues &
Transfers -In
$
36,389,994
$
36,052,172
$
37,711,672
$
39,685,120
$
1,973,448
NOTES: 1) Revised Budget consists of original adopted budget, any adjustments authorized either directly by Council or by staff authority per the Budget Policy, and the budget adjustments recommended with this item. 2) Preliminary/expected actuals include activity related to budget adjustments recommended with this item.
Total General Fund inflow actuals are currently expected to be higher than the revised budget by $1.97 million.
Currently, budgeted General Fund outflows (including Fire Fund) compared to actual outflows are as follows:
FY23 Adopted
FY23 Mid -Year
FY23 Revised
FY23 Prelim/Expected
Difference from
Expenditures
Budget
Budget3
Budget'
Actuals2
Revised
City Manager
$
1,285,863
$
1,561,192
$
1,601,767
$
1,532,688
$
69,079
City Council
$
75,585
$
75,585
$
75,585
$
65,019
$
10,566
General Svcs
$
2,956,404
$
2,966,945
$
3,073,139
$
2,299,946
$
773,192
Finance
$
1,285,182
$
1,278,471
$
1,322,471
$
1,246,240
$
76,232
Community Svcs
$
4,815,468
$
5,237,228
$
5,S20,267
$
4,340,141
$
1,180,126
Develop. Svcs
$
6,253,888
$
6,209,719
$
7,1S2,653
$
6,180,473
$
972,180
Police Services
$
12,130,256
$
12,130,256
$
12,130,256
$
11,846,963
$
283,293
Fire Services
$
5,201,261
$
5,486,775
$
5,516,024
$
5,151,435
$
364,589
Non -Department
$
(233,866)
$
3,651,802
$
750,134
$
382,176
$
367,958
Transfers -Out
$
2,619,955
$
7,157,913
$
6,906,426
$
251,487
Total Expenditures
& Transfers -Out
$
36,389,994
$
38,597,973
$
44,300,209
$
39,951,507
$
4,348,701
NOTES: 1) Revised Budget consists of original adopted budget, any adjustments authorized either directly by Council or by staff authority per the Budget Policy, and the budget adjustments recommended with this item. 2) Preliminary/expected actuals include activity related to budget adjustments recommended with this item. 3) At Mid -Year, Non -Department & Transfers -Out were presented together.
FY23 total General Fund outflows are currently expected to be under the revised budget by $4.35 million.
Staff is currently expecting General Fund actual outflows to exceed actual inflows by approximately $266,387 ($39,951,507 less $39,685,120).
FISCAL IMAPCT:
Details of the fiscal impacts of the budget adjustments are noted in Attachment 1.
Attachment(s):
1. FY23 Budget Adjustments
Approved By: ��
ATTACHMENT 1
FISCAL YEAR 2022-23
General Fund
City Council, September 25, 2023
Fiscal Year 2022-23 Budget Review
Attachment 1
A budget adjustment is necessary to amend the Fiscal Year 2022-23 (FY23) Annual Budget by authorizing a transfer out of the General Fund and into the Miscellaneous Capital Projects Fund for future capital projects, in the amount of $3 million.
Various Funds (Transfers)
Budget adjustments are necessary to amend the FY23 Annual Budget by authorizing transfers in and out of various funds, as detailed in the table below, to allow for funding sources to cover previously authorized project -related expenditures:
Addnt'I Funding
Recommended
Source
Budget
FROM Fund
TO Fund
Project
Information
Increase
General Fund
Park Facilities
13th St. Sports Complex
(100)
(550)
(C05041)
$ 9,150
General Fund
Drainage
13th Street Detention Basin
(100)
Facilities (510)
(C05264)
$ 773
General Fund
Capital Projects
Dunlap Park - Design, Specs,
(100)
Fund (610)
Landsc (C05283)
$ 2,465
General Fund
Drainage
El Dorado Fire Storm Season
(100)
Facilities (510)
Prepara (C05336)
$ 2,801
General Fund
Park Facilities
El Dorado Park / Five Winds
(100)
(550)
Ranch (C05146)
$ 105,949
General Fund
Park Facilities
Wildwood Mountain Bike
(100)
(550)
Trail (C05329)
$ 69,334
General Fund
Drainage
Wilson Creek 14th to 1-10
(100)
Facilities (510)
(C05155)
$ 656,395
General Fund
Drainage
Wilson Creek Detention
(100)
Facilities (510)
Basin III (C05136)
$ 232,090
General Fund
(100) Total
$ 1,078,957
Traffic Facilities
County Line & Calimesa Blvd
RMRA (202)
(520)
Imprvmn (C05174)
SB1
$ 19,740
Traffic Facilities
Intersections Along Avenue E
RMRA (202)
(520)
(C05096)
SB1
$ 257,743
RMRA (202)
Total
$ 277,483
CDBG - Capital
CDBG 5th St Curb, Gutter,
Measure 1 (206)
(600)
Sidewalks (C05180)
$ 3,099
Traffic Facilities
County Line & Calimesa Blvd
Measure 1 (206)
(520)
Imprvmn (C05174)
$ 1,294,735
General Fund
FY23 Senior Transport.
Measure 1 (206)
(100)
(Vanpool) (N10005)
OmniTrans Grant
$ 5,356
City Council, September 25, 2023
Fiscal Year 2022-23 Budget Review
Attachment 1
Traffic Facilities
Intersections Along Avenue E
Measure 1 (206)
(520)
(C05096)
$ 17,290
Traffic Facilities
Yucaipa Blvd Improvement
Measure 1 (206)
(520)
15th St. - (C05107)
$ 13,975
Measure 1 (206)
Total
$ 1,334,455
TDA Article 3
Air Quality
Adams St Sidewalk - Yuc Blvd
(208)
Improv. (570)
to Ave (C05262)
$ 50,503
TDA Article 3
(208) Total
$ 50,503
Vehicle Fines
Air Quality
12th & 13th Sidewalks, Ave E
Fund (223)
Improv. (570)
Sth to (C05167)
$ 418
Vehicle Fines
Air Quality
Avenue E Sidewalks 13th to
Fund (223)
Improv. (570)
Dunlap C (C05179)
$ 1,493
Vehicle Fines
CDBG - Capital
CDBG 5th St Curb, Gutter,
Fund (223)
(600)
Sidewalks (C05180)
$ 10,671
Vehicle Fines
Drainage
Wilson Creek 14th to 1-10
Fund (223)
Facilities (510)
(C05155)
$ 242,378
Vehicle Fines
Air Quality
Yucaipa Blvd 2nd to 5th ADA
Fund (223)
Improv. (570)
Improve (C05213)
$ 1,440
Vehicle Fines
Fund (223) Total
$ 256,400
Misc. Special
Traffic Facilities
County Line & Calimesa Blvd
Revenue (225)
(520)
Imprvmn (C05174)
MSRC Grant
$ 212,178
Misc. Special
Drainage
Wilson Creek Detention
State Grant -
Revenue (225)
Facilities (510)
Basin III (C05136)
OWOW
$ 5,400
Misc. Special
Capital Projects
Wine Country Specific Plan-
State Grant - CA
Revenue (225)
Fund (610)
Phase II (C04546)
Conservation
$ 54,331
Misc. Special
Revenue (225)
Total
$ 271,909
Traffic Facilities
Left Turn Phasing
Federal Grant -
CalTrans (236)
(520)
Modification (C05326)
HSIP
$ 40,000
Low Water
Low Water Crossing Fremont
Federal Grant -
CalTrans (236)
Crossings (590)
at Wilso (C05083)
HBP
$ 6,958
Low Water
Low Water Crossing Live Oak
Federal Grant -
CalTrans (236)
Crossings (590)
Cyn Rd (C05160)
HBP
$ 7,434
Low Water
Low Water Crossing
Federal Grant -
CalTrans (236)
Crossings (590)
Pendleton at Oak (C05082)
HBP
$ 55,889
CalTrans (236)
Total
$ 110,281
CDBG Special
CDBG - Capital
4th St Drainage and Sidewalk
Federal Grant -
Revenue (239)
(600)
Improv (C05328)
CDBG
$ 3,670
CDBG Special
Air Quality
Adams St Sidewalk - Yuc Blvd
Federal Grant -
Revenue (239)
Improv. (570)
to Ave (C05262)
CDBG
$ 146,302
CDBG Special
Revenue (239)
Total
$ 149,972
City Council, September 25, 2023
Fiscal Year 2022-23 Budget Review
Attachment 1
Street Maint.
Traffic Facilities
County Line & Calimesa Blvd
Fund (500)
(520)
Imprvmn (C05174)
$ 37,178
Street Maint.
Misc. Special
Local Roadway Safety Plan
Fund (500)
Revenue (225)
(N10004)
$ 6,208
Street Maint.
Low Water
Low Water Crossing Live Oak
Fund (500)
Crossings (590)
Cyn Rd (C05160)
$ 82,000
Street Maint.
Fund (500) Total
$ 125,386
Drainage
Park Facilities
El Dorado Park / Five Winds
Facilities (510)
(550)
Ranch (C05146)
$ 28,550
Drainage
Low Water
Low Water Crossing Fremont
Facilities (510)
Crossings (590)
at Wilso (C05083)
$ 819
Drainage
Low Water
Low Water Crossing Live Oak
Facilities (510)
Crossings (590)
Cyn Rd (C05160)
$ 4,178
Drainage
Low Water
Low Water Crossing
Facilities (510)
Crossings (590)
Pendleton at Oak (C05082)
$ 32,966
Drainage
Facilities (510)
Total
$ 66,513
Traffic Facilities
Air Quality
Yucaipa Blvd 2nd to 5th ADA
(520)
Improv. (570)
Improve (C05213)
$ 519
Traffic Facilities
(520) Total
$ 519
Park Capital
Park Facilities
Replacement
Oak Glen Neighborhood Park
(550)
Fund (560)
(C05228)
$ 4,633
Park Facilities
(550) Total
$ 4,633
Park Capital
Replacement
Park Facilities
13th St. Sports Complex
Fund (560)
(550)
(C05041)
$ 600
Park Capital
Replacement
Fund (560) Total
$ 600
Capital Projects
Misc. Special
2021 Winter Storm Debris
Fund (610)
Revenue (225)
Removal (N10000)
$ 22,171
Capital Projects
Fund (610) Total
$ 22,171
Grand Total
$ 3,749,782