Item No. 14
AGENDA REPORT
DATE: November 10, 2025
TO:
FROM: Phillip White, Director of Finance lt"/
Ryan Blackerby, Deputy Director o Finance iN5
Honorable Mayor and City Council
SUBJECT: Budget Adjustment Report — November 2025
RECOMMENDATION:
That the City Council:
1. Receive and file the Fiscal Year 2024-25 Staff Approved Budget Adjustments (Attachment 1); and
2. Approve the Budget Adjustments Requiring Council Approval (Attachment 2).
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. This report provides what are anticipated to be the final "clean-up" budget adjustments pertaining to Fiscal Year 2024-25, though the fiscal year is not considered closed until the final financial statements are published.
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, do not alter previously authorized budget and therefore are not presented in the attachments.
FISCAL IMPACT:
The fiscal impact for each budget adjustment is contained in the descriptions within each attachment.
Attachments:
1. FY25 Staff Approved Budget Adjustments
2. Budget Adjustments Requiring Council Approval
Approved by:
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ATTACHMENT 1
Staff Approved Budget Adjustments
FY25
Budget Adjustment Report - November 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
S-26
General Fund
Community
Development
Temporary
Exp
No
No
DoF
No
$ 9,337.00
FY25 Clean Up
S-26
General Fund
Community
Development
Professional Services
Exp
No
No
DoF
No
$ (9,337.00)
FY25 Clean Up
5-26
General Fund
Community
Services
Temporary
Exp
No
No
DD
No
$ 8,156.00
FY25 Clean Up
S-26
General Fund
Community
Services
Temporary
Exp
No
No
DD
No
$ (8,156.00)
FY25 Clean Up
S-26
General Fund
Community
Services
Temporary
Exp
No
No
DD
No
$ 23,106.00
FY25 Clean Up
S-26
General Fund
Community
Services
Temporary
Exp
No
No
DD
No
$ (23,106.00)
FY25 Clean Up
5-26
General Fund
Community
Services
Temporary
Exp
No
No
DD
No
$ 420.00
FY25 Clean Up
S-26
General Fund
Community
Services
Temporary
Exp
No
No
DD
No
$ (420.00)
FY25 Clean Up
5-26
General Fund
Engineering
Staff Labor Sell-Interfund
Exp
No
No
DD
No
$ 28,275.00
FY25 Clean Up
5-26
General Fund
Public Works
Health Insurance - City Paid
Exp
No
No
DD
No
$ (28,275.00)
FY25 Clean Up
5-30
General Fund
Community
Temporary
Exp
No
No
DoF
No
$ 3,612.17
FY25 Clean Up
5-30
General Fund
Community
General Supplies
Exp
No
No
DoF
No
$ (3,612.17)
FY25 Clean Up
S-30
General Fund
Community
Social Security (Payroll Tax)
Exp
No
No
DoF
No
$ 275.00
FY25 Clean Up
S-30
General Fund
Community
Professional Svcs
Exp
No
No
DoF
No
$ (275.00)
FY25 Clean Up
S-30
General Fund
Engineering
Staff Labor Sell Interfund
Exp
No
No
DoF
No
$ 5,690.00
FY25 Clean Up
S-30
General Fund
Engineering
Professional Svcs
Exp
No
No
DoF
No
$ (5,690.00)
FY25 Clean Up
5-30
General Fund
Community
Development
Salaries
Exp
No
No
DoF
No
$ 520.00
FY25 Clean Up
S-30
General Fund
Community
Development
Professional Services
Exp
No
No
DoF
No
$ (520.00)
FY25 Clean Up
General Fund Total
$ -
5-30
Self -Insurance Fund
Finance
Insurance Premiums
Exp
No
No
DoF
No
$ 4,156.59
FY25 Clean Up
S-30
Self -Insurance Fund
Finance
Salaries
Exp
No
No
DoF
No
$ (1,620.48)
FY25 Clean Up
S-30
Self -Insurance Fund
Finance
Health Insurance
Exp
No
No
DoF
No
$ (1,681.93)
FY25 Clean Up
5-30
Self -Insurance Fund
Finance
Workers Comp
Exp
No
No
DoF
No
$ (854.18)
FY25 Clean Up
Self -Insurance Fund Total
$ -
S-30
Successor Agency
Successor Agency
CaIPERS - PEPRA
Exp
No
No
DoF
No
$ 225.00
FY25 Clean Up
S-30
Successor Agency
Successor Agency
Professional Svcs
Exp
No
No
DoF
No
$ (225.00)
FY25 Clean Up
Successor Agency Total
$ -
ATTACHMENT 2
Budget Adjustment Report — November 2025
Attachment 2
Budget Adjustments
Fiscal Year 2024-25
General Fund
• A budget adjustment is necessary in the General Fund to increase the transfer -out to the Public Safety Fund in the amount of $989,300. The required General Fund subsidy for the Public Safety Fund is higher than anticipated at the beginning of the year due to the adoption of a new Cost Allocation Plan (C.A.P.), which significantly increased the expenses in the Public Safety Fund compared to the previous C.A.P., as the Public Safety Fund did not exist under the previous C.A.P. Taken in context, this transfer -out does not negatively impact the General Fund, as every dollar that was increased in expense in the Public Safety Fund under the new C.A.P. was a dollar of revenue that was increased in the General Fund.
Public Safety Fund
• A budget adjustment is necessary in the Public Safety Fund to increase the transfer -in from the General Fund in the amount of $989,300 (discussed in the General Fund budget adjustment above).
• A budget adjustment is necessary in the Public Safety Fund in the amount of $2,240 to increase the transfer -out to the Homeland Security Grant Fund to cover prior year expenditures unreimbursed by the HSGP grant.
Self -Insurance Fund
• A budget adjustment is necessary in the Self -Insurance Fund to increase the operating expense budget by $470,500 mainly for estimated claims liabilities.
Development Impact Fee (DIF) Special Revenue
• A budget adjustment is necessary in the DIF Special Revenue Fund to increase the transfer -out to the DIF Capital Fund in the amount of $26,745 for higher that anticipated Drainage DIF revenues received.
Miscellaneous Special Revenue
• A budget adjustment is necessary in the Homeland Security Grant Fund in the amount of $2,240 to increase the transfer -in from the Public Safety Fund to cover prior year expenditures unreimbursed by the HSGP grant.
• A budget adjustment in the amount of $55,330 is necessary to increase the transfer -in from the DIF Capital Fund (Drainage) to the Miscellaneous Special Revenue Fund, to return funding related to the Upper Wildwood Basin 4 project NRCS grant that was cancelled.
Budget Adjustment Report — November 2025
Attachment 2
Development Impact Fee (DIF) Capital Fund
• A budget adjustment is necessary in the DIF Capital Fund to increase the transfer -in from the DIF Special Revenue Fund in the amount of $26,745 for higher than anticipated Drainage DIF revenues received.
• A budget adjustment is necessary in the amount of $55,330 to increase the transfer -out from the DIF Capital Fund (Drainage) to the Miscellaneous Special Revenue Fund, to return funding related to the Upper Wildwood Basin 4 project from the NRCS grant that was cancelled.