CITY OF
i
AGENDA REPORT
DATE: September 22, 2025
TO: Honorable Mayor and City Counc
FROM: Phillip White, Director of Financ
SUBJECT: Budget Adjustment Report — September 2025
Item No.
4 RECOMMENDATION:
That the City Council:
1. Receive and file the Fiscal Year 2024-25 Staff Approved Budget Adjustments (Attachment 1); and
2. Receive and file the Fiscal Year 2025-26 Staff Approved Budget Adjustments (Attachment 2); and
3. Approve the Budget Adjustments Requiring Council Approval (Attachment 3).
BACKGROUND/DISCUSSION:
Staff may, on a quarterly and as -needed basis, present a variety of budget adjustments requiring the approval of the City Council. When presented, these changes include an explanation and justification for each transaction. Included as an attachment to the report are adjustments that have been identified by monitoring department budgets. Adjustments are segregated by fund and department as appropriate.
In addition, the report will also include, as an attachment, a summary of any budget adjustments approved by staff, consistent with the authority levels that were approved and delegated by Council in the City's Budget Policy (Resolution 2024-25). These types of adjustments are primarily movements between spending classifications and do not increase total spending authorizations.
Technical budget adjustments are necessary to keep the system reconciled to the City Council adopted budget document. While these postings occur throughout the year, they are technical in nature and do not alter previously authorized budget.
The Finance Committee reviewed this item at its September 15, 2025, meeting, and recommended forwarding to the City Council for approval.
FISCAL IMPACT:
The recommendation does not result in a fiscal impact.
Attachments:
1. FY25 Staff Approved Budget Adjustments
2. FY26 Staff Approved Budget Adjustments
3. Budget Adjustments Requiring Council Approval
ATTACHMENT 1
Staff Approved Budget Adjustments
FY25
Budget Adjustment Report - September 2025
Attachment 1
BA #
Fund
Department OR
CIP Name
Account Description
Rev/Exp
Technical?
Emergency?
Authority of
CM, DoF, or
DD
From Prior
FY Budget?
Increase /
(Decrease)
Amount
Description
5-25
General Fund
General
Services/City Clerk
Temporary
Exp
No
No
DD
No
$ (10,000.00)
Increase Animal Control expense cost
5-25
S-24
General Fund
General Fund Total
LLMD- Zone DD
LLMD- Zone DD Total
General
Services/City Clerk
Public Works
Animal Control
Utilities
Exp
Exp
No
No
No
No
DD
DoF
No
No
$ 10,000.00
$ -
$ 6.90
$ 6.90
Increase Animal Control expense cost
Department request to increase utilities
expense account
ATTACHMENT 2
Staff Approved Budget Adjustments
FY26
Budget Adjustment Report - September 2025
Attachment 2
BA #
Fund
Department OR
CIP Name
Account Description
Rev/Exp
Technical?
Emergency?
Authority of
CM, DoF, or
DD
From Prior
FY Budget?
Increase /
(Decrease)
Amount
Description
S-2
General Fund
Finance
Salaries
Exp
No
No
DoF
No
$ (4,000.00)
For HdL Contract
S-2
General Fund
Finance
Professional Services
Exp
No
No
DoF
No
$ 4,000.00
For HdL Contract
S-4
General Fund
Planning
Professional Services
Exp
No
No
DoF
No
$ 88,870.00
Increase for Consultant
S-4
General Fund
General Fund Total
Plannin:
Salaries
Ex.
No
No
DoF
No
$ 88,870.00
=
Increase for Consultant
ATTACHMENT 3
Budget Adjustment Report — September 2025
Attachment 3
Budget Adjustments
Fiscal Year 2024-25
Public Safety Fund
• A budget adjustment is necessary in the Public Safety Fund to decrease expenses in the amount of $34,164, previously budgeted for Fire Department equipment. A delay with the manufacturer caused the equipment not to be delivered until after June 30, 2025, and a simultaneous increase of the same amount is being requested in Fiscal Year 2025-26 (below) so the expenses can be correctly recognized in that fiscal year.
Self -Insurance Fund
• A budget adjustment is necessary in the Self -Insurance Fund to increase operating expenses by $3,800 for an unanticipated increase in expenses due to an increase in activity volume. There is enough in the previously existing available fund balance and transfer -in budget to cover this increase.
Fiscal Year 2025-26
Public Safetv Fund
• A budget adjustment is necessary in the Public Safety Fund to increase expenses in the amount of $34,164 for Fire Department equipment previously budgeted in Fiscal Year 2024-25. A delay with the manufacturer caused the equipment not to be delivered until after June 30, 2025, and a simultaneous decrease of the same amount is being requested in Fiscal Year 2024-25 (above).
• A budget adjustment is necessary in the Public Safety Fund to increase expenses in the amount of $11,000, and simultaneously increase the transfer -in revenue by $11,000 to come from the Miscellaneous Revenue Fund ($8,000) and the General Fund ($3,000).
The Sheriff's Department has developed the Skate Park Takeover Event as a proactive community engagement effort designed to provide youth with positive recreational outlets, build trust between law enforcement and the community, and increase awareness around substance misuse prevention. This will be the second year of this outreach event and last year was well attended by both children and their parents with over 125 children in attendance. This event is partially funded with opioid settlement funds. $8,000 will be funded with opioid settlement funds and $3,000 will be funded with unrestricted General Fund revenues.