Agenda Item No. 26
CITY OF YUCAIPA
AGENDA REPORT
TO: Honorable Mayor and City Council
FROM: Phil White, Director of Finance
Ryan Blackerby, Deputy Director of Finance
FOR: City Council Meeting of May 13, 2024
SUBJECT: FY25 Proposed Budget Summary
RECOMMENDATION:
1. That the City Council review the fiscal year 2024-25 draft budget (FY25 Proposed Budget) summary and provide direction to staff as appropriate; and
2. That the Successor Agency to the Yucaipa Redevelopment Agency review the FY25 Proposed Budget summary and provide direction to staff, as appropriate; and
3. That the Yucaipa Housing Authority review the FY25 Proposed Budget summary and provide direction to staff, as appropriate.
DISCUSSION:
Staff is pleased to present the FY25 Proposed Budget summary for City Council/Successor Agency/Housing Authority consideration. The FY25 Proposed Budget summary is a draft of the City's spending plan for the fiscal year beginning July 1, 2024. Feedback provided by the City Council will be gathered and incorporated and the final FY25 Proposed Budget will be presented for City Council adoption at the June 10, 2024 City Council meeting.
The FY25 Proposed Budget continues delivering public protection, development services, and community services, which are the City's three service lines at the current service levels.
Similarly, supporting services (General Government) do not have significant changes proposed.
The City's primary operating costs continue to be police, fire and paramedic contracts ($21M) and employee salaries/benefits ($14M).
Beginning with the FY25 Proposed Budget, reporting funds have been updated to provide greater clarity for City Council to make informed decisions. Public safety costs (Police previously reported in the General Fund, Fire previously reported in the Fire Fund, and Paramedic previously reported in the Paramedic Fund) are now consolidated in the newly created Public Safety Special
Revenue Fund. Going forward, new capital projects are being tracked in the General Capital Projects Fund and restricted funding is reported in applicable special revenue funds.
Status of Budget Deficit
In general terms, municipal accounting requires each reporting fund to have its own budget. The City has budgetary surplus in some reporting funds and budgetary deficit in others.
City management considers the financial trends in the General Fund and Public Safety Fund as a key indication of the financial health and direction of the City operations. Over the past several years, these reporting units have reported a budgetary deficit (FY24 $4.4M) and the trend continues in the FY25 Proposed Budget with the deficit growing to $7.3M.
The City's development services activities are primarily reported in capital projects funds.
Budgeting for these activities has an added layer of complexity in that many of these projects take multiple years to complete. These multi -year projects have budgets that carry over from one year to the next until the project is complete. That is, the City Council authorizes the spending only once as part of the Capital Improvement Program (CIP) and the budget remains intact until the project is completed. As such, included in the expenditure budgets in capital projects funds are both the operating budgets that will lapse at the end of the year and the multi -year capital budgets that will roll over to the subsequent year.
City's Approach to Compiling the FY25 Proposed Budget
In consideration of the continued budgetary deficit, the City Manager provided the following department guidelines in the development of the FY25 Proposed Budget.
Police/Fire/Paramedic
Costs beyond contractual obligations should be targeted to programs that have been effective in the City. While there is a recognized need for capital investment in the fire and paramedic operations and staffing needs in the paramedic operations, this is not the budget year to meet those challenges and therefore are deferred. Based on these guidelines, the costs (both contract and non -contract) increased 6% from prior year to $23.5M.
Development Services
Prioritize the use of restricted funds for road maintenance. Inventory anticipated facility maintenance costs and develop a plan to rehabilitate existing City facilities. Prioritize the projects in the CIP to determine which projects make sense to complete and whether any projects could be delayed or cancelled. As a rule, the use of General Fund money should be minimized. Any opportunities to defer capital acquisition should be exercised. Winding down public infrastructure costs is a slow process and the continued focus of these guidelines is anticipated to reduce future costs.
Community Services
Community Services is a unique operation that can recover costs. The department is continuing its effort to maximize cost recovery. Policies and programs continue to be modified and revised to continue to deliver high level programming while pursuing cost recovery. Cost recovery ratios historically have been actual FY22 55%, actual FY23 55%,
budget FY24 67%, budget FY25 78%. Should the budgeted cost recovery ratio be met, the net cost of the department is anticipated to be $1.8M.
Support Services
All other departments are considered support services and exist for the sole purpose of supporting the service lines. These budgetary departments include city council, city manager, finance, general services, city clerk, information technology and governmental affairs. These support services balance the optimization of efficient local government operation with the cost of doing so. Budget guidelines employed this year were to limit requests to the necessary budget to operate effectively. Defer any new projects or activities to the extent practical.
A budgetary deficit of $7.3M is reported based on these guidelines, the General Fund ($4.4M), the Public Safety Fund ($0) and the Fire Fund ($2.9M). This means that the annual cost to deliver the service levels is $7.3M more than estimated revenues. To balance the budget in FY25, the City will use $7.3M of previously accumulated fund equity. Accumulated equity acts as a financial runway in times of deficit. Structural deficits must be corrected before the end of the runway is reached.
Budgetary challenges exist in other accounting funds as well. All other special revenue funds have a combined budget deficit of $1.4M in the FY25 Proposed Budget. Capital projects funds contain multi -year CIP budget that carries forward and might not be spent until future years. The FY25 combined shortfall in capital projects funds is $13.4M.
Estimated citywide fund equity at the beginning of FY25 is $39.9M. This amount is based on budgetary estimates and trends and not generally accepted accounting principles (gaap) or audited financial information. Based on the total authorizations anticipated in the FY25 Proposed Budget, including multi -year authorizations, the projected budgetary fund equity at the end year is $18M.
Budgetary fund equity differs from estimated citywide fund equity and is the mathematical result of projecting the future year's equity considering all authorized expenditure budget (one-year and multi -year) and revenue estimates.
Correcting the deficit trend requires a change. Either current service levels can be funded with additional revenues, or service levels can be reduced to current funding levels. Staff has developed the FY25 Proposed Budget using the former alternative. The assumption is that the community enjoys the services at least at the current levels and would like the opportunity to fund those services. At a future meeting, staff will bring a variety of revenue options to the City Council for consideration. Implementing a mix of those revenue options will fund current service levels and allow for the deferred items excluded in this proposed budget to be funded.
Budget Based on Current Funding Levels (Alternative Budget Scenario) Should the assumption that the community is willing to fund the current service levels prove to be incorrect, staff has been directed to prepare an alternative budget based on current funding levels.
This alternative budget scenario is generalized as to the areas of cost cutting and a less detailed proposal than the FY25 Proposed Budget. The City is unable to deliver the current service levels with current ongoing funding and therefore service levels would be impacted if the City were
forced to balance. This alternative scenario budget reduces the deficit by cutting service levels to police services, fire services, and community services. The reduced service levels will allow support services to downsize as well. Development services are not impacted in this alternative scenario as those cost-cutting measures are already incorporated into the FY25 Proposed Budget.
Web -Based Proposed Budget
The web -based version of the City's currently proposed budget is available at https:Hcity-yucaipa- ca-budget-book.cleargov.com/1 666 1.
FISCAL IMPACT:
There is no fiscal impact associated with recommendations 1-3.
Attachments:
1. Draft All Funds Summary
2. Draft General Fund FY25 Budget Summary
3. Draft Public Safety FY25 Budget Summary
Approved by:
ATTACHMENT 1
Governmental Funds
General Fund
Special Revenue Funds
Air Quality Improvement
American Rescue Plan Act
California Dept. of Transportation (CatTRANS)
Development Impact Fees (DIF)
Fire Services Fund
Gas Tax
Housing Authority
Landscaping and Lighting Maintenance Districts
Measure I (Arterial)
Measure I (Local)
Miscellaneous Special Revenue
Paramedic Zone
Public Educational & Government Access (PEG)
Public Safety Fund
Road Maintenance & Rehabilitation Account (SBl)
State Law Enforcement Grant
Total Special Revenue Funds
Capital Projects Funds2
Community Development Block Grant (CDBG) Capital
Development Impact Fee Capital Funds
General Capital Projects
Low Water Crossings
Miscellaneous Capital Projects Fund
Park Capital Replacement Fund
Sidewalks
Street Maintenance (Pavement Management Program)
Total Capital Projects Funds
Proprietary Funds
Internal Service Funds
Information Technology Fund
Self -Insurance Fund
Total Internal Service Funds
City of Yucaipa Budget Summary
All Governmental and Proprietary Funds
Estimated
Carryover
Estimated Expenditure Proposed Proposed Proposed Proposed Estimated Net Estimated Equity' Authorization Revenues Expenditures Transfers -In Transfers -Out Equity' Change in Fund 6/30124 6/30/24 2024-2025 2024-2025 2024-2025 2024-2025 6/30/25 Balance $ 36,135,710 $ 250,000 $ 35,315,604 $ 23,238,801 $ 456,941 $ 16,652,579 $ 31,766,873 $ (4,368,836) 53,760
60,000
60,000
53,760
(79,831)
880,000
880,000
(79,831)
(110,280)
679,270
679,270
(110,280)
-
2,260,000
2,260,000
-
9,638,618
200,000 -
100,000 300,000
2,874,503
6,764,115
(2,874,503)
(229,166)
- 1,519,143
1,700,641 -
85,000
(495,664)
(266,498)
(161,495)
-
4,413
-
(165,908)
(4,413)
3,089,313
878,694
878,694
-
3,089,313
(1,340,772)
7,827,136
2,107
8,585,867
(2,101,610)
(760,838)
846,895
2,152,000
-
2,182,388
816,507
(30,388)
(1,296,551)
3,009,417
273,348
2,763,323
(1,323,805)
(27,254)
1,028,123
92,000
85 1,120,038
91,915
-
6,070,000
23,520,956 17,450,956
-
-
154,110
1,401,693
- -
1,850,000
(294,197)
(448,307)
704,970
100,000
100,000 -
-
704,970
$ 12,297,694 $
200,000 $ 26,929,353
$ 26,580,243 $ 17,750,956 $
22,220,351 $
7,977,408
(4,320,286)
85,412
123,951
-
200,291
324,242
-
85,412
(17,430,010)
19,610,727
90,000
427,211
13,795,329
972,412
(24,555,031)
(7,125,021)
-
915,000
465,000
-
450,000
-
(2,096,507)
933,092
-
3,826
314,535
-
(2,718,890)
(622,383)
6,269,092
3,698,590
298,518
210,761
450,000
2,032,745
(4,236,347)
633,717
205,098
186
-
-
428,433
(205,284)
312,342
1,490,141
67,000
1,387,412
-
142,613
(169,729)
3,338,728
986,135
40,000
4,263,705
4,149,123
8,442
2,269,569
(1,069,159)
$ (8,887,226) $
27,962,734 $
595,000 $
5,260,737 $
20,631,402 $
1,430,854 $
(22,315,149)
(13,427,923)
- 1,793,206 1,566,305 - 226,901 226,901
377,762 - 1,471,485 1,471,485 377,762 -
$ 377,762 $ $ 1,793,206 $ 3,037,790 $ 1,471,485 $ $ 604,663 226,901 NOTES:
1) Equities as presented are tentative estimates that are subject to change. 2) Capital Projects Funds contain multi -year Capital Improvement Program (CIP) budget that carries -forward (does not lapse at the end of the fiscal year) and may not be spent until future years.
ATTACHMENT 2
FY25 Proposed Budget
General Fund Comprehensive Summary
Name
FY2022 Actuals
FY2023 Actuals
FY2024 Adopted
FY2024 Revised FY2024 Projected Actuals
FY2025 Budgeted
Beginning Fund Balance:
$42,025,168.67
$40,858,624.57
$40,823,240.96
$40,823,240.96
$40,923,240.96
$36,135,708.82
Revenues
1_
Property Taxes
$8,406,981.50
$9,028,795.01
$9,166,000.00
$9,166,000.00'�
$9,266,000.00
$9,646,000.00
�I
Sales and Use Taxes i
$5,299,432.58
$5,488,377.15
$5,548,294.00
$5,548,294.001
$5,548,294.00
$5,605,327.00
e Franchise Fees �q
$1,600,430.17
$1,723,581.47
$1,538,000.00
$1,538,000.001
$1,638,000.00
$1,738,000.00
_ Documentary Transfer
$318,284.82
$238,017.93
$200,000.00
$200,000.00
$200,000.00
$200,000.00
y Other Taxes
$23,657.71
$30,036.75
$100,000.00
$100,000.00
$150,000.00
$175,000.00
_ Licenses & Permits
$1,381,151.04
$2,117,419.21
$1,060,304.43
$1,060,304.43
$2,137,304.43
$1,574,414.43
Fines & Forfeitures
$63,266.57
$50,652.31
$44,197.00
$44,197.00i
$44,197.00
$48,697.00
Charges for Services J
$3,570,348.05
$5,701,402.48
$4,511,808.04
__.
$5,886,134.09
$5,949,053.29
$7,495,463.04
_ Intergovernmental
$6,357,266.29
$6,478,182.74
$6,500,000.00
$6,500,000.00
$6,500,000.00
$7,240,000.00
_ Investment Income
($133,918.32)
$188,308.69
$17,631.48
$17,631.48
$17,631.48
$16,000.00
e Other Revenue __..
$49,981.46
$125,549.01
$124,041.67
$124,041.67
$124,041.67
$1,576,702.26
W Transfer In (Rev)
$3,574,144.95
$3,186,436.63
$3,865,587.00
$3,865,587.00
$3,865,587.00
$456,941.00
Total Revenues:
$30,511,026.82
$34,356,759.38
$32,675,863.62
$34,050,189.67
$35,440,108.87
$35,772,544.73
Expenditures
Salaries & BenefitsT
$7,723,671.43
$8,496,260.32
$10,702,183.58
$10,691,383.58
$11,532,919.58
$12,157,844.00
Total Salaries &
$7,723,671.43
$8,496,260.32
$10,702,183.58
$10,691,383.58
$11,532,919.58
$12,157,844.00
Benefits:
-Operating
_ Expenses
Other Operating
$3,057,811.06
$3,794,976.00
$4,446,524.00
$9,563,437.48j
$7,913,437.48
$5,299,595.24
Exp
Contracted Services
$14,049,722.21
$15,464,299.52
$16,099,989.00
$17,727,394.00
$17,222,994.00
$4,101,569.00
Total Operating
Expenses:
$17,107,533.27
$19,259,275.52
$20,546,513.00
$27,290,831.48
$25,136,431.48
$9,401,164.24
Cost Allocation
$0.00
$0.00
($768,432.05)
($768,432.05)
($768,432.05)
$1,479,793.00
Total Cost Allocation:
$0.00
$0.00
($768,432.05)
($768,432.05)
($768,432.05)
$1,479,793.00
Capital
P�Total
$352,997.29
$187,029.97
$485,000.00
$745,000.00
$505,000.00
$250,000.00
Capital:
$352,997.29
$187,029.97;
$485,000.00
$745,000.00
$505,000.00
$250,000.00
Contingency
$8,979.38
$0.00
$200,000.00
$190,000.00
$190,000.00
$200,000.00
_ Total Contingency:
$8,979.38
$0.00
$200,000.00
5190,000.00
$190,000.00
$200,000.00
_ Transfer Out (Exp)
$6,484,389.55
$6,449,534.80
$3,531,722.00
$3,533,829.94
$3,531,722.00
$16,652,579.00
_ Total Transfer Out .�
$6,484,389.55,
$6,449,534.80
$3,531,722.00
$3,533,829.94
$3,531,722.001
$16,652,579.00
(Exp):
Total Expenditures:
$31,677,570.92
$34,392,100.61
$34,696,986.53
$41,682,612.95
$40,127,641.01
$40,141,380.24
Total Revenues Less
($1,166,544.30)
($35,341.23),
($2,021,122.91)
($7,632,423.28)
($4,687,532.14)
($4,368,835.51)
Expenditures:
Ending Fund Balance:
$40,858,624.57
$40,823,283.34
$38,302,118.05
$33,190,817.68
$36,135,708.82
$31,766,873.31
FY25 Proposed Budget
General Fund Expenditures by Department & Appropriation Unit Name FY2022 Actuals
Expenditures I
City Council --
Salaries & Benefits $43,061.93
Operating Expenses $23,372.65
Cost Allocation $0.00
Total City Council:���6,434.58
City Manager �!
Operating Expenses ' $276,592.83
Salaries & Benefits $598,624.95
Cost Allocation $0.00
Capital $0.00
Total City Manager: $875,217.78
FY2023 Actuals
FY2024 Adopted
FY2024 Revised
FY2024 Projected Actuals
FY2025 Budgeted
$42,554.19
$80,927.05
$80,927.05
$80,927.05
$123,199.00
$22,464.84
$46,500.00
$46,500.00
$46,500.00
$57,500.00
$0.00
$0.00
$0.00
$0.00
$15,379.00
$65,019.03
$127,427.05
$127,427.05
$127,427.05
$196,078.00
$422,722.02
$481,310.00
$481,310.00
$481,310.00
$540,600.00
$1,095,091.18
$758,310.89
$758,310.89
$758,310.89
$756,506.00
$0.00
$0.00
$0.00
$0.00
$49,311.00
$0.00
$100,000.00
$100,000.00
$100,000.00
$100,000.00
$1,517,813.20
$1,339,620.89
$1,339,620.89
$1,339,620.89
$1,446,417.00
Community
Development
Operating Expenses
$1,324,425.45
$1,729,517.55
$1,399,101.00
$1,479,101.00
$2,029,101.00
$1,787,050.00
Cost Allocation
$0.00
$0.00
$0.00
$0.00
$0.00
$368,296.00
Salaries & Benefits
$838,717.26
$846,299.94
$1,451,613.10
$1,451,613.10
$1,451,613.10
$1,504,980.00
Total Community
Development:
$2,163,142.71
$2,575,817.49y
$2,850,714.10
$2,930,714.10,
$3,480,714.10.
$3,660,326.00
Community Services
Salaries & Benefits
$2,037,965.39
$2,544,080.39
$3,417,604.26
$3,412,604.26'
$3,412,604.26
$4,464,228.00
Operating Expenses
$1,245,392.73
$1,724,945.61
$2,040,790.00
$3,587,390.00
$2,527,990.00
$2,845,125.00
Cost Allocation
$0.00
$0.00
$0.00
$0.00
$0.00
$358,741.00
Capital
$3,338.79
$71,115.19
$0.00
$0.00
$0.00
$0.00
Total Community
$3,286,696.91
$4,340,141.19
$5,458,394.26'
$6,999,994.26
$5,940,594.26,
$7,668,094.00
Services:
Dept. Of Gen. Svcs./City
Clerk
Salaries & Benefits
$789,463.74
$889,221.49
$546,402.59
$599,927.59
$569,927.59
$668,670.00
Operating Expenses
$904,058.51
$1,381,154.01
$532,660.00
$540,660.00
$540,660.00
$523,600.00
Cost Allocation
$0.00
$0.00
$0.00
$0.00
$0.00
$62,772.00
Capital
$146,919.31
$29,570.98
$280,000.00
$280,000.00
$280,000.00
$150,000.00
Transfer Out (Exp)
$0.00
$0.00
$2,012,081.00
$2,012,081.00
$2,012,081.00
$0.00
Total Dept. Of Gen.
$1,840,441.56
$2,299,946.48
$3,371,143.59
$3,432,668.59
$3,432,668.59
$1,405,042.00
Svcs./City Clerk:
Economic Development
Salaries & Benefits
$95,105.04
$102,126.27
$0.00
$0.00
$0.00
$0.00
Operating Expenses
$132,601.20
$123,185.06
$0.00
$0.00
$0.00
$0.00
Total Economic
$227,706.24
$225,311.33
$0.00
$0.00
$0.00
$0.00
Development:
Engineering
Salaries & Benefits
$1,094,219.26
$760,204.00
$856,451.71
$856,451.71
$1,697,987.71
$1,056,527.00
Operating Expenses
$153,414.93
$291,926.22
$284,705.00
$284,705.00
$284,705.00
$338,450.00
i Cost Allocation
$0.00
$0.00
$0.00
$0.00
$0.00
$128,891.00
Capital
$0.00
$0.00
$0.00
$100,000.00
$0.00
$0.00
Transfer Out (Exp)
$0.00
$1,135,873.88
$0.00
$0.00
$0.00
$0.00
Total Engineering:
$1,247,634.19
$2,188,004.10
$1,141,156.71
$1,241,156.71
$1,982,692.71
$1,523,868.00
Finance (prev. Adm
Svcs)
Salaries & Benefits $980,284.41 $1,106,487.86 $1,916,889.41 $1,857,564.41 $1,857,564.41 $1,746,415.00 m Operating Expenses $528,419.13 $131,351.64 $247,764.00 $285,064.00 $285,064.00 $231,155.00 Cost Allocation $0.00 $0.00 $0.00 $0.00 $0.00 $218,186.00 W Total Finance (prev.
Adm Svcs):
$1,508,703.54 $1,237,839.50, $2,164,653.41 $2,142,628.41 $2,142,628.4>2,195,756.00 '1
_
Governmental Affairs
Salaries & Benefits $0.00 $0.00 $370,020.88 $370,020.88 $370,020.88 $437 542.00 Operating Expenses $0.00 $0.00 $346,700.00 $346,700.00 $346,700.00 $577,450.00 Cost Allocation $0.00 $0.00 $0.00 $0.00 $0.00 $34,572.00 Total Governmental
$0.00 $0.00 $716,720.88: $716,720.88; $716,720.88. $1,049,564.00 Affairs:
Police Services
Operating Expenses $11,025,084.64 $11,919,452.58 $13,406,811.00 $13,823,116.00 $13,823,116.00 $0.00 Transfer Out (Exp) $0.00 $0.00 $0.00 $2,107.94 $0.00 $0.00 Total Police Services: $11,025,084.64 $11,919,452.58 $13,406,811.00 $13,825,223.94 $13,823,116.00 $0.00 Public Works
Operating Expenses $1,212,455.90 $1,241,632.96 $1,478,530.00 $1,488,530.00 $1,488,530.00 $2,142,234.24 Cost Allocation $0.00 $0.00 $0.00 $0.00 $0.00 $242,548.00 Transfer Out (Exp) $0.00 $1,336,277.05 $10,000.00 $10,000.00 $10,000.00 $15,000.00 Salaries & Benefits $1,046,645.36 $1,085,580.71 $1,123,111.69 $1,123,111.69 $1,123,111.69 $1,367,777.00 Capital $27,027.07 $0.00 $70,000.00 $210,000.00 $70,000.00 $0.00 Total Public Works: $2,286,128.33 $3,663,490.72 $2,681,641.69 $2,831,641.69 $2,691,641.6-9-}:� $3,767,559.24 _ 1
Non -Departmental
Salaries & Benefits $199,584.09 $24,614.29 $180,852.00 $180,852.00 $180,852.00 $32,000.00 Operating Expenses $281,715.30 $270,923.03 $281,642.00 $4,927,755.48 $3,282,755.48 $358,000.00 Cost Allocation $0.00 $0.00 ($768,432.05) ($768,432.05) ($768,432.05) $1,097.00 Capital $175,712.12 $86,343.80 $35,000.00 $55,000.00 $55,000.00 $0.00 Contingency $8,979.38 $0.00 $200,000.00 $190,000.00 $190,000.00 $200,000.00 Transfer Out (Exp) $6,484,389.55 $3,977,383.87 $1,509,641.00 $1,509,641.00 $1,509,641.00 $16,637,579.00 Total Non -
Departmental: $7,150,380.44 $4,359,264.99 $1,438,702.95 $6,094,816.43 $4,449,816.43 $17,228,676.00 Total Expenditures: $31,677,570.92 $34,392,100.61 $34,696,986.53 $41,682,612.95 $40,127,641.01 $40,141,380.24
FY25 Proposed Budget
General Fund Revenues by Department
Name FY2022 Actuals FY2023 Actuals FY2024 Adopted FY2024 Revised FY2024 Projected Actuals FY2025 Budgeted Revenue
No Dept
Other Revenue
$0.00
$628.17
$0.00
Total No Dept:
$0.00
$628.17
_ $0.00
Non -Departmental
Property Taxes
$8,406,981.50
$9,028,795.01
$9,166,000.00'
Sales and Use Taxes
$5,299,432.58
$5,488,377.15
$5,548,294.00
Franchise Fees
$1,600,430.17
$1,723,581.47
$1,538,000.00
Documentary
$318,284.82
$238,017.93
$200,000.00
Transfer
Other Taxes
$23,657.71
$30,036.75
$100,000.00
Licenses & Permits
$148.00
$335.00
$150.00
Fines & Forfeitures
$60,253.87
$47,913.52
$42,000.00
Charges for Services
$55,208.62
$232,292.49
$52,000.00
Intergovernmental
$6,053,719.09
$6,478,182.74
$6,500,000.00
Investment Income
($133,918.32)
$128,318.56
$17,631.48
Other Revenue
$48,517.36
$124,920.84
$119,041.67
Transfer In (Rev)
$3,548,920.72
$3,099,601.92
$3,855,587.00
Total Non -Departmental:
$25,281,636.12
$26,620,373.38:
$27,138,704.15
City Manager
Transfer In (Rev)
$15,309.00
$0.00
$0.00
Total City Manager:
$15,309.00
$0.00
$0.00
Dept. Of Gen. Svcs./City
Clerk
Licenses & Permits
$36,319.20
$36,109.50
$36,145.00
Charges for Services
$357,064.82
$327,637.82
$335,604.00
Transfer In (Rev)
$0.00
$17,476.00
$0.00
Total Dept. Of Gen.
$393,384.02
$381,223.32
$371,749.00
Svcs./City Clerk:
Finance (prev. Adm Svcs) IJ
(
Licenses & Permits
$120,752.27
$149,146.99
Charges for Services
$0.00
$567.69
Total Finance (prey. Adm
$120,752.27
$149,714.68
Svcs):
Economic Development
Charges for Services
'•
$937.08
Investment Income
$0.00
Total Economic
$937.08
Development:
Community Services`
Charges for Services
$1,488,387.28
Transfer In (Rev)
$9,888.05
Other Revenue
$1,464.10
Intergovernmental
$303,547.20
Total Community
$1,803,286.63I
Services:
4. $12,652.40
$59,990.13
$72,642.53
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$9,166,000.00 _ $9,266,000.00' $9,646,000.00'
$5,548,294.00 $5,548,294.00 $5,605,327.00
$1,538,000.00 $1,638,000.00 $1,738,000.00
$200,000.00 $200,000.00 $200,000.00
$100,000.00 $150,000.00 $175,000.00
$150.00 $150.00 $150.00
$42,000.00 $42,000.00 $46,500.00
$53,066.05 $53,066.05 $52,000.00
$6,500,000.00 $6,500,000.00 $7,240,000.00
$17,631.48 $17,631.48 $16,000.00
$119,041.67 $119,041.67 $1,571,702.26
$3,855,587.00 $3,855,587.00 $289,641.00
$27,139,770.20, $27,389,770.20; $26,580,320.26:
$0.00 $0.00 �$0.00
$0.00� $0.00 $0.00
._F fi
$36,145.00 $36,145.00 $36,145.00
$335,604.00 $335,604.00 $292,500.00
$0.00 $0.00 $0.00
$371,749.00 $371,749.00 $328,645.00
$130,500.00
$130,500.00
$258.00
$218.00
$130,758.00
$130,758.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$130, 500.00
$258.00
$130,758.00
$0.00
$0.00
$0.00
��$130,000.00
$258.00
$130,258.00
$0.00
$0.00
$0.00
$2,381,535.92
$2,787,032.00
$3,836,032.00
$3,898,951.20
$5,776,275.00
$69,358.71
$10,000.00
$10,000.00
$10,000.00
$167,300.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$2,450,894.63
$2,797,032.00
$3,946,032.00I
$3,908,951.20
$5,943,575.00
Community Development
Other Revenue $0.00 $0.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 Licenses & Permits $1,223,931.57 $1,931,827.72 $893,509.43 $893,509.43 $1,970,509.43 $1,408,119.43 Charges for Services $1,177,674.77 $1,315,357.67 $782,005.64 $782,005.64, $782,005.64 $1,044,792.64 Total Community �~
Development: $2,401,606.34 $3,247,185.39$1,680,515.07. $1,680,515.07 $2,757,515.07 $2,457,912.07 Public Works
Charges for Services $114,000.41 $220,104.76 $49,800.00 $49,800.00: $49,800.00 $49,800.00 Total Public Works: $114,000.41 $220,104.76 $49,800.00 $49,800.00 $49,800.00 $49,800.00 Engineering
Charges for Services $258,046.72 $302,578.10 $279,837.40 $279,837.40 $279,837.40 $279,837.40 Transfer In (Rev) $27.18 $0.00 $0.00 $0.00 $0.00 $0.00
Total Engineering: s $258,073.90 $302,578.10 $279,837.40 $279,837.40 $279,837.40 $279,837.40 Police Services
Fines & Forfeitures $3,012.70 $2,738.79 $2,197.00 $2,197.00 $2,197.00 $2,197.00 Charges for Services $119,028.35 $908,675.63 $225,271.00 $549,531.00 $549,531.00 $0.00 Total Police Services: $122,041.05 $911,414.42 $227,468.00 $551,728.00 $551,728.00 $2,197.00 Total Revenue: $30,511,026.82 $34,356,759.38 $32,675,863.62 $34,050,189.67 $35,440,108.87 $35,772,544.73
ATTACHMENT 3
FY25 Proposed Budget
Public Safety Fund Revenues & Expenditures
Revenues by Source & Department
Name
Revenue Source
Property Taxes
Paramedic Services
Fire Protection Services
Total Property Taxes:
Transfer In (Rev)
Non -Departmental
Paramedic Services
Fire Protection Services
Total Transfer In (Rev):
-i offal Revenue Source:
FY2025 Budgeted
$1,090,000.00
$4,980,000.00
$6,070,000.00i
1 $14,876,453.00
$1,154,187.63
$1,420,315.00
$17,450,955.631
$23,520,955.63
Fire Services Fund Budget Summary
from "City of Yucaipa Budget Surnmary"
Estimated Equity 6/30/24 $9,638,618.00
Proposed Revenues2024-2025 $0.00
Proposed Expenditures 2024-2025 $300,000.00
Proposed Transfer -In 2024-2025 $300,000.00
Proposed Transfer -Out 2024-2025 $2,874,503.00
Estimated Equity 6/30/2, $6,764,115.C^
Expenditures by Department & Appropriation Unit
Name
Expenditures
City Manager
Public Safety Admin
Salaries & Benefits
Operating Expenses
Cost Allocation
Total Public Safety Admin
Total City Manager:
Fire Protection Services
Fire Protection Services
Operating Expenses
Cost Allocation
Total Fire Protection Services
Total Fire Protection Services:
I Paramedic Services
Paramedic Services
Operating Expenses
V
I Cost Allocation
Total Paramedic Services
Total Paramedic Services;
Police Services
Salaries & Benefits
Operating Expenses
Cost Allocation
otal Police Services:
Public Works
Operating Expenses
Total Public Work -.-
Non -Departmental
Cost Allocation
E Total Non -Departmental:
Total Expenditures:
FY2025 Budgeted
$252,684.00
$14, 600.00
$41,020.00
308, 304.00
$ 308,304.00
$5,826,000.00
$574,315.00
$6,400,3 -D-. )c
$6,400,315.00;
$2,192,677.63
$51,510.00
$2,244,187, c
$2,244,187.6
$138,475.00
$13,763,409.00
$234,295.00
$i4,136,179.00
$282,860.00
$282,860.00
$149,110.00
$149,110.00
$23,520,955.63