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CC 2024-06-11_11a Mid Cycle Budget Update and 5 year CIP MEMORANDUM TO: City Council FROM: Matthew Downing, City Manager Bill Robeson, Assistant City Manager/Public Works Director BY: Nicole Valentine, Administrative Services Director SUBJECT: Adopt Resolutions of Approval for the Fiscal Year (FY) 2024-25 Mid- Cycle Budget Update Report and the 5-Year Capital Improvement Program Budget FY 2024-29 DATE: June 11, 2024 RECOMMENDATION: 1)Adopt a Resolution approving the Fiscal Year 2024-25 Budget and Making Appropriations for the Amount Budgeted; and 2) Adopt a Resolution approving the Fiscal Year 2024-29 Capital Improvement Program Budget and Making Appropriations for the Amount Budgeted. IMPACT ON FINANCIAL AND PERSONNEL RESOURCES: The proposed Mid-Cycle Update for FY 2024-25 Budget recommends approximately $48 million in expenditures, including operating costs such as salaries, benefits, services, supplies, maintenance, debt service, and capital related items. The Consolidated General Fund budget includes approximately $30.4 million. The projected fund balance for the Consolidated General Fund at the end of FY 2024-25 is $6,762,402 or 22.2%. The 5- year Capital Improvement Program Budget allocates $46.7 million for projects, from various funding sources, over a 5-year period. The budget as presented is balanced with the use of reserves, maintains adequate reserves at or above policy levels, and addresses several goals and priorities discussed previously with the City Council. BACKGROUND: Each year the City Council adopts a budget, which commits resources for the next fiscal year. The City Council adopted the FY 2023-24 and 2024-25 Biennial Budget on June 27, 2023. The biennial budget process includes updates each quarter of the first year, a Mid- Cycle Update at the beginning of the second year that also includes appropriation of the second year budget and updates each quarter of the second year. Quarterly updates for Item 11.a. City Council Adopt Resolutions of Approval for the Fiscal Year (FY) 2024-25 Mid-Cycle Budget Update Report and the 5-Year Capital Improvement Program Budget FY 2024-29 June 11, 2024 Page 2 the FY 2023-24 were provided on December 12, 2023, February 27, 2024, and May 14, 2024. On February 27, 2024, the City Council approved an update on City Council Goals and Priorities for FY 2024-25. Additionally, on April 23, 2024, the City Council provided direction on the 5-year Capital Improvement Program (CIP) budget and the 5-Year Local Sales Tax Fund Expenditures Program. On May 7, 2024, the CIP was provided to the Planning Commission prioritization and direction provided by the City Council at these previous meetings have been incorporated into the FY 2024-25 Mid-Cycle Budget Update. On May 28, 2024, the City Council reviewed the preliminary FY 2024-25 Mid-Cycle Budget Update Report and provided direction to staff regarding proposed staffing requests, services and supplies requests, vehicle replacement requests, the appropriation of excess available consolidated General Fund balance, and changes related to Enterprise and Special Revenue funds. This direction was used in preparation for consideration and approval of the FY 2024-25 Mid-Cycle Budget Update Report (Attachment 1). ANALYSIS OF ISSUES: The proposed FY 2024-25 Mid-Cycle Budget Update Report presents a balanced budget, with excess revenues and fund balance sufficient to cover recommended work plan and capital project budget expenditures. The proposed budget includes a total of $25.1 million in revenues and $30.4 million in operating and capital budget for a net of $5.3 million more expenditures than revenues. The operating budget is balanced, with a $677,913 net operating surplus. The expenditures that exceed revenues are for one-time projects that the City has been anticipating. Fund balances accumulated over time offset the additional expenditures. Consolidated General Fund Revenues As shown in Chart 1, Sales and Property Taxes comprise the largest sources of revenue in the General Fund, together accounting for approximately 68% of revenue for that fund. Given this dependence on just two revenue sources, fluctuations in the amount of taxes As long as the real estate market stays reasonably strong, property taxes are a relatively stable revenue source. Item 11.a. City Council Adopt Resolutions of Approval for the Fiscal Year (FY) 2024-25 Mid-Cycle Budget Update Report and the 5-Year Capital Improvement Program Budget FY 2024-29 June 11, 2024 Page 3 Chart 1:FY 2024-25 Consolidated General Fund Revenues $25.1Million Total Overall, General Fund tax revenues have been trending upward overthe past several years and are projectedto increase in FY 2024-25. Based on the latest information provided by the County Auditor-property taxes are projectedto increase 4%inFY 2024-25. This is the result of an increase in the assessed valuation of properties in Arroyo Grande and a housing market that has remained robust throughout the past year. s sales tax consultant projected a reduction in sales tax revenues of 1.9% in FY 2023-24 due to an anticipated minor economic slowdown. These projections reflect anticipateddeclines in categories like automobiles and transportation, fuel and service stations, and general consumer goods. The lower projections in these categories are the result of lower expected consumer demand in the short-term. This budget is projecting a decrease in sales tax revenues of 2% in FY 2024-25, as the economy is only anticipating a minor slowdown. Item 11.a. City Council Adopt Resolutions of Approval for the Fiscal Year (FY) 2024-25 Mid-Cycle Budget Update Report and the 5-Year Capital Improvement Program Budget FY 2024-29 June 11, 2024 Page 4 Chart 2:Consolidated General Fund Tax Revenues $19.5 Million Consolidated General Fund Expenditures The following two charts show the proposed $30.4million Consolidated General Fund expenditure budget for FY 2024-25, both in terms of the relative size of each department as well as the total dollars budgeted for each department. As the charts show, the Police with 25% of the budget. Fire services for the FCFA will receive 13% of the budget. Public Works and Community Development will receive 11% and 7% of FY 2024-- 7% of the General Fund budget and includes items Liability (UAL), property and general liability insurance, and transfers to the Street and Capital Improvement Project funds. Item 11.a. City Council Adopt Resolutions of Approval for the Fiscal Year (FY) 2024-25 Mid-Cycle Budget Update Report and the 5-Year Capital Improvement Program Budget FY 2024-29 June 11, 2024 Page 5 Chart 3:FY 2023-24 Consolidated General Fund Expenditures by Department $30.4 Million Chart 4:FY 2023-24 Consolidated General Fund Expenditures by Department $30.4 Million Summary The proposed FY 2024-25 Mid-Cycle Budget Update recommends approximately $48 million in expenditures, including operating costs such as salaries, benefits, services, supplies, maintenance, debt service, and capital related items as shown in the consolidated fund summary Table 1 shown below: Item 11.a. City Council Adopt Resolutions of Approval for the Fiscal Year (FY) 2024-25 Mid-Cycle Budget Update Report and the 5-Year Capital Improvement Program Budget FY 2024-29 June 11, 2024 Page 6 Table 1:FY 2024-25All Funds Operating Budget Revisions to the May 28, 2024Preliminary Budget During the May 28, 2024,preliminary budget discussion, the City Council provided direction to appropriate $560,000 of Excess Available Consolidated General Fund Balance tothe three replacement/repairs reserves: Information Technology Reserve Fleet Replacement Reserve Facility Repairs Reserve These new reserves will be established with funds appropriated as of July 1, 2024. No changes have been made to the budget that was presented to the City Council. The budget also maintainssufficient ending reserves in the General fund that exceed the City financial position. Staff recommends that the City Council adopt the attachedResolutions to approve final budget and personnel allocationsfor FY 2024-25 Mid-Cycle Budget Update and to approve the CIP Budget for FY 2024-29(Attachment 2). After the City Council adopts the FY 2024-25 Mid-Cycle Budget Update, staff will publish a copy of the Adopted FY 2024- 25 Mid-Cycle Budget Update . ALTERNATIVES: 1.Adopt (1) a Resolution approving the FY 2024-25 Mid-Cycle Budget UpdateReport and (2) a Resolution approving the 5-Year Capital Improvement Program Budget FY 2024-29; Item 11.a. City Council Adopt Resolutions of Approval for the Fiscal Year (FY) 2024-25 Mid-Cycle Budget Update Report and the 5-Year Capital Improvement Program Budget FY 2024-29 June 11, 2024 Page 7 2. Amend and Adopt (1) a Resolution approving the FY 2024-25 Mid-Cycle Budget Update Report and (2) a Resolution approving the 5-Year Capital Improvement Program Budget FY 2024-29; or 3. Provide other direction to staff. ADVANTAGES: Adoption of the FY 2024-25 Mid-Cycle Budget Update Report, and 5-year Capital Improvement Budget will allow the City to continue funding all City services after the end of the current fiscal year on June 30, 2024, and meet Council directed goals and priorities for the fiscal year. The recommendations in the proposed budget reflect revenue and expenditure strategies that will accomplish the following: Maintain and, in certain cases, increase key service levels; facilities; Address operational sustainability concerns; and DISADVANTAGES: The recommendations do not fully address the long-term replacement needs of all City equipment and infrastructure. Limited staffing levels continue to be a challenge in regard to accomplishing all desired City priorities in a timely manner. Significant cost increases related to pensions and insurance are still threats that will require close monitoring. The performance of the economy in general, and the impacts of specific economic development activities will also affect the financial condition and sustainability of City operations. ENVIRONMENTAL REVIEW: No environmental review is required for this item. PUBLIC NOTIFICATION AND COMMENTS: Government Code Section 54954.2. ATTACHMENTS: 1. FY 2024-25 Mid-Cycle Budget Update Report 2. Proposed Resolution Approving the FY 2024-25 Mid-Cycle Budget Update 3. Proposed Resolution Approving the 5-Year Capital Improvement Program Budget Item 11.a. #)49 /& !22/9/ '2!.$% 3³ ³¤ ®¥ # «¨¥®±¨ Mayor Caren Ray Russom Mayor Pro Tem Jim Guthrie Council Member Kristen Barneich Council Member Lan George Council Member Kate Secrest &9 ΕΓΕ4-2025 Mid-#¸¢«¤ "´£¦¤³ 5¯£ ³¤ 2¤¯®±³ 0±¤¯ ±¤£ £ 3´¡¬¨³³¤£ ¡¸ $¤¯ ±³¬¤³ ®¥ !£¬¨¨²³± ³¨µ¤ 3¤±µ¨¢¤² &5.$ 35--!2)%3 CONSOLIDATED SUMMARY – ALL FUNDS ΑΏΑΓȃΑΔ BUDGET Local Sales Tax Enterprise Special General FundFundFundsRevenue Agency FundsTotal Beginning Fund Balance$ 10,274,662$ 1,759,416$ 4,535,607$ 10,958,995$ (610,413) $ 26,918,267 Revenues: Revenues 19,388,470 2,966,000 9,871,840 2,443,011 423,944 35,093,265 Transfers In 2,796,300 - 3,889,750 655,000 - 7,341,050 Total Revenues 22,184,770 2,966,000 13,761,590 3,098,011 423,944 42,434,315 Expenditures: Salaries and Benefits 13,538,725 - 1,278,500 600,300 - 15,417,525 Services and Supplies 9,932,023 1,087,000 5,732,850 1,025,406 7,900 17,785,179 Debt Service 294,386 - 47,500 8,369 382,944 733,199 Capital Outlay 129,500 - 530,000 140,000 - 799,500 Transfers Out 2,475,000 2,965,812 6,341,850 1,446,400 35,900 13,264,962 Total Expenditures 26,369,634 4,052,812 13,930,700 3,220,475 426,744 48,000,365 Total Operating Incr/(Decr) (4,184,864) (1,086,812) (169,110) (122,464) (2,800) (5,566,050) Available Fund Balance$ 6,089,798$ 672,604$ 4,366,497$ 10,836,532$ (613,213) $ 21,352,217 &5.$ 35--!2)%3 FUND: 010 GENERAL FUND This is the primary operating fund of the City, which accounts for resources and services traditionally associated with government. The General Fund provides administrative, financial, police protection, community development, public works, and recreation services to the community and other funds. The General Fund accounts for revenues that have unrestricted uses and are not required legally or by contractual agreement to be accounted for in another fund. 2023-24 2024-25 2021-222022-23ADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEMACTUALACTUALBUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 8,088,010 $ 10,823,192$ 8,992,955$ 11,862,259$ 11,862,259$ 10,274,662 $ 10,274,662 Revenues: Revenues 18,587,624 19,689,225 18,544,027 18,818,551 19,247,076 18,999,668 19,388,470 Transfers In 2,993,204 3,068,829 3,114,066 3,114,066 2,754,600 3,185,100 2,796,300 Total Revenues 21,580,828 22,758,054 21,658,093 21,932,617 22,001,676 22,184,769 22,184,770 Expenditures: Salaries and Benefits 10,850,612 13,197,956 12,089,400 12,833,612 12,852,488 12,437,200 13,538,725 Services and Supplies 6,454,835 7,315,351 9,434,771 9,292,003 9,295,815 9,774,816 9,932,023 Debt Service 128,493 307,933 309,566 309,566 307,166 294,386 294,386 Capital Outlay 12,998 241,459 239,500 317,933 317,933 149,500 129,500 Transfers Out 1,398,707 656,288 115,000 815,872 815,872 2,475,000 2,475,000 Total Expenditures 18,845,646 21,718,987 22,188,237 23,568,986 23,589,274 25,130,902 26,369,634 Total Operating Increases (De 2,735,183 1,039,067 (530,144) (1,636,369) (1,587,598) (2,946,133) (4,184,864) Available Fund Balance$ 10,823,192$ 11,862,259$ 8,462,811$ 10,225,890$ 10,274,662$ 7,328,528$ 6,089,798 Percent of Expenditures57.4%54.6%38.1%43.4%43.6%29.2%23.1% FUND: 218 LOCAL SALES TAX This fund accounts for the revenues derived from Measure O 2006 Sales Tax, a local 1/2% sales tax approved by the City's voters in November 2006. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 4,761,492$ 5,967,139$ 3,092,620$ 7,625,336 $ 7,625,336$ 1,759,416$ 1,759,416 Revenues: Revenues 2,840,596 3,004,610 2,962,000 2,962,000 2,906,000 3,033,000 2,955,000 Transfers In - - - - - - - Total Revenues 2,840,596 3,004,610 2,962,000 2,962,000 2,906,000 3,033,000 2,955,000 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies 591,981 588,427 1,041,500 1,041,500 1,041,500 1,087,000 1,087,000 Capital Outlay - - - - - - - Transfers Out 1,042,968 757,986 2,109,272 7,943,991 7,730,420 3,857,579 2,965,812 Total Expenditures 1,634,949 1,346,413 3,150,772 8,985,491 8,771,920 4,944,579 4,052,812 Change in Fund Balance 1,205,647 1,658,197 (188,772) (6,023,491) (5,865,920) (1,911,579) (1,097,812) Ending Fund Balance$ 5,967,139$ 7,625,336$ 2,903,848$ 1,601,846 $ 1,759,416$ (152,163)$ 661,604 &5.$ 35--!2)%3 CONSOLIDATED GENERAL FUND The General Fund is the primary operating fund of the City, which accounts for resources and services traditionally associated with government. The General Fund provides administrative, financial, police protection, community development, public works, fire, and recreation services to the community and other funds. The General Fund accounts for revenues that have unrestricted uses and are not required legally or by contractual agreement to be accounted for in another fund. The City has historically reported on the General Fund separately from the Local Sales Tax Fund, although the City’s auditors traditionally combine this information in the Annual Comprehensive Financial Report (ACFR). The Local Sales Tax Fund accounts for the revenues derived from Measure O-06, a local 1/2% sales tax approved by the City's voters in November 2006. Measure O-06 included advisory measures when passed providing direction on the uses to which the funding should be allocated. To ensure accountability, the measure included a provision requiring the City to publish and distribute an annual report to each household on the revenues and expenditures from the sales tax proceeds. To aid in the collection and reporting of this information, the City has accounted for this fund in a separate account. FY 2023-24 Estimated BudgetFY 2024-25 Proposed Budget GeneralLocal Consolidated GeneralLocal Consolidated FundSales Tax TotalFundSales Tax Total Beginning Fund Balance$11,862$7,625$19,487$10,275$1,759$12,034 Revenues: Revenues 19,247 2,906 22,153 19,388 2,966 22,354 Transfers In 2,755 - 2,755 2,796 - 2,796 Total Revenues 22,002 2,906 24,908 22,184 2,966 25,150 Expenditures: Salaries and Benefits 12,852 - 12,852 13,539 - 13,539 Services and Supplies 9,296 1,042 10,338 9,932 1,087 11,019 Debt Service 307 - 307 294 - 294 Capital Outlay 318 - 318 130 - 130 Transfers Out 816 7,730 8,546 2,475 2,966 5,441 Total Expenditures 23,589 8,772 32,361 26,370 4,053 30,423 Total Operating Incr/(Decr) (1,587) (5,866) (7,453) (4,186) (1,087) (5,273) Available Fund Balance$10,275$1,759$12,034$6,089$673$6,761 Reserve %43.6%20.1%37.2%23.1%16.6%22.2% $ Above Reserve Policy 5,557 5 5,562 816 (138) 678 Funds Available to Allocate 4,500 - 4,500 560 - 560 &5.$ 35--!2)%3 CONSOLIDATED GENERALFUND REVENUES BY SOURCE &5.$ 35--!2)%3 CONSOLIDATED GENERAL FUND REVENUE DETAIL 2021-222022-232023-242024-25 FINALFINALADOPTEDAMENDED ESTIMATEDCURRENTPROPOSED ACCOUNT LINE ITEMACTUAL ACTUAL BUDGETBUDGETACTUALBUDGETBUDGET TAXES 4001 Current Secured$ 5,792,623$ 6,211,315$ 5,976,386$ 5,976,386$ 6,017,065$ 6,187,300$ 6,261,459 4002 Current Unsecured 201,742 207,888 205,000 205,000 222,500 210,000 210,000 4003 Prior Secured (26,738) (14,481) (18,000) (18,000) (18,000) (18,000) (18,000) 4004 Prior Unsecured 3,638 2,638 4,600 4,600 4,600 4,600 4,600 4005 Redemptions 262 572 300 300 300 300 300 4007 Property Tax in Lieu of VLF 1,901,447 2,014,752 2,001,300 2,001,300 2,129,113 2,071,300 2,215,938 4010 Transient Occupancy Tax 1,476,939 1,519,395 1,545,000 1,545,000 1,445,000 1,591,350 1,591,350 4011 Sales & Use Tax 5,195,913 4,997,353 5,071,135 5,071,135 4,919,238 5,193,568 5,043,533 4012 Sales Tax-Safety 193,213 198,770 197,023 197,023 190,793 202,934 192,859 4013 Property Transfer Tax 147,489 100,922 159,200 159,200 159,200 162,400 162,400 4018 Measure O-06 Sales & Use Tax 2,840,596 3,004,610 2,962,000 2,962,000 2,906,000 3,033,000 2,966,000 4030 Franchise Taxes 782,494 940,060 795,600 795,600 795,600 811,500 811,500 4050 Business License Tax 97,812 103,143 100,000 100,000 100,000 100,000 100,000 Total 18,607,431 19,286,938 18,999,544 18,999,544 18,871,409 19,550,252 19,541,939 LICENSES & PERMITS 4124 Fire Permits 5,505 6,416 12,300 12,300 12,300 12,500 12,500 4125 Police Permits 25,434 27,470 38,500 38,500 38,500 39,300 39,300 4126 Other Permits-Alcohol 10 110 - - - - - 4127 Other Permits-Tobacco Retailers 2,045 1,833 2,100 2,100 2,100 2,100 2,100 4128 Other Permits-Solicitation - 50 200 200 200 200 200 4141 Other Permits-Encroachment 81,608 95,638 77,300 77,300 77,300 78,800 78,800 4161 Sign Permits 6,870 8,805 7,000 7,000 7,000 7,100 7,100 4162 Use Permits 10,273 61,984 32,000 32,000 32,000 32,600 32,600 4164 Use Permits-Temporary 1,176 1,208 1,600 1,600 1,600 1,600 1,600 4181 Building Permits 178,623 168,691 173,400 297,100 297,100 176,900 303,000 4182 Plumbing Permits 5,624 5,234 5,100 5,100 5,100 5,200 5,200 4183 Electrical Permits 91,191 144,367 78,500 78,500 78,500 80,100 80,100 4185 Excav/Grade Permits 11,006 9,910 15,900 15,900 15,900 16,200 16,200 4187 Mechanical Permits 9,043 6,055 9,100 9,100 9,100 9,300 9,300 4188 Other Permits-Roof - - - - - 4189 Other Permits-Demolition 4,380 5,210 2,800 2,800 2,800 2,800 2,800 Total 432,787 542,981 455,800 579,500 579,500 464,700 590,800 FINES 4201 Vehicle Code Fines 54,830 57,424 38,000 38,000 50,000 39,000 50,000 4202 Local Ordinance 387 185 400 400 400 400 400 4203 Parking 6,102 4,898 5,500 5,500 5,500 5,500 5,500 Total 61,318 62,507 43,900 43,900 55,900 44,900 55,900 &5.$ 35--!2)%3 2021-222022-232023-242024-25 FINALFINALADOPTEDAMENDED ESTIMATEDCURRENTPROPOSED ACCOUNT LINE ITEMACTUAL ACTUAL BUDGETBUDGETACTUALBUDGETBUDGET USE OF MONEY AND PROPERTY 4301 Interest 73,257 92,890 10,000 10,000 200,000 10,200 125,000 4350 Rent 58,905 51,939 50,000 50,000 65,000 51,000 25,740 4351 Telecommunication Site Leases 398,933 375,591 378,000 378,000 400,000 385,600 408,000 4353 Rent-Commercial Buildings 7,705 25,363 12,200 12,200 15,000 12,400 15,300 4354 Park User Fees 95,994 115,980 70,100 70,100 105,000 71,500 107,100 4355 Building Supervision 425 629 - - - - - 4356 Le Point Charging Station 1,252 - 1,000 1,000 1,200 1,000 1,200 4375 Returned Check Fees 75 125 200 200 - 200 - 4376 Collection-Credit Bureau - - - - - - - Total 636,547 662,516 521,500 521,500 786,200 531,900 682,340 AID FROM OTHER GOVERNMENTS 4411 Motor Vehicle License Fees 20,281 18,794 15,800 15,800 22,000 16,100 20,000 4413 Homeowners P.T.R. 32,595 32,483 33,000 33,000 33,000 33,700 33,700 4424 ICAC Reimbursement 140 - - - - - - 4426 P.O.S.T. Reimbursement 19,503 - 10,600 10,600 10,600 10,800 10,800 4427 Mandated Cost Recovery 10,623 8,101 10,500 10,500 10,500 10,700 10,700 4451 Lucia Mar Reimbursement - 78,750 80,300 80,300 80,200 81,900 81,900 4458 State Grant 13,241 94,366 - 41,500 41,500 - 51,275 4460 Department of Justice Grant - 5,025 - - - - 4462 Local Grant - 34,177 - - 73,900 - - 4463 CDBG Grant 26,107 - - - - - - 4479 Office of Traffic Safety Grant - Police - 162,512 - 87,824 87,824 - - 4499 Rev from other Govmt Agencies - 11,494 363,416 384,916 384,916 363,416 363,416 Total 192,739 445,702 513,616 664,440 744,440 516,616 571,791 COMMUNITY DEVELOPMENT CHARGES FOR SERVICES 4501 Developer Application Fees 31,857 31,374 21,400 21,400 21,400 21,800 21,400 4502 Filing/Certificate Fees - - 2,100 2,100 2,100 2,100 2,100 4504 File Fees-Appeals 4,471 (477) 1,000 1,000 1,000 1,000 1,000 4505 Plan Check Fees 286,846 274,670 275,400 275,400 390,000 280,900 306,000 4506 Lot Split/Subdivision 20,990 16,303 15,000 15,000 15,000 15,300 15,000 4507 Architect Review Fees 7,591 15,717 10,000 10,000 10,000 10,200 10,000 4509 Home Occupancy Permits 10,317 6,881 8,500 8,500 8,500 8,700 8,500 4510 Miscellaneous Plan Fees 47,521 41,721 33,600 33,600 33,600 34,300 33,600 4511 Pre-application Reviews 1,228 3,789 2,800 2,800 2,800 2,800 2,800 4512 Sign Reviews - 353 600 600 600 600 600 4514 Minor Exceptions - - 1,100 1,100 1,100 1,100 1,100 4518 EIR Administrative Fee - - - - - - - Total 410,821 390,331 371,500 371,500 486,100 378,800 402,100 &5.$ 35--!2)%3 2021-222022-232023-242024-25 FINALFINALADOPTEDAMENDED ESTIMATEDCURRENTPROPOSED ACCOUNT LINE ITEMACTUAL ACTUAL BUDGETBUDGETACTUALBUDGETBUDGET RECREATION CHARGES FOR SERVICES 4602 Children in Motion 349,297 325,292 60,615 60,615 113,600 - - 4603 Play/Learn Sessions 61,775 70,783 4,752 4,752 1,494 - - 4604 Play/Learn-Summer 3,287 1,789 - - 1,333 - - 4605 Special Interest Classes 332,176 311,921 285,000 285,000 285,000 290,700 290,700 4606 Sports Leagues 8,044 23,196 22,800 22,800 22,800 23,300 23,300 4607 Special Events 24,336 44,070 19,100 19,100 50,000 19,500 45,000 4608 Softball Leagues 17,787 12,427 18,600 18,600 5,000 19,000 7,500 4609 Recreation - Other Revenue 28,122 21,726 5,000 5,000 7,800 5,100 5,100 4614 Youth Wrestling Fund Raising - 600 - - - - - 4655 Building Supervision 2,460 12,062 - - 7,200 - - Total 827,286 823,866 415,867 415,867 494,227 357,600 371,600 PUBLIC WORKS CHARGES FOR SERVICES 4701 Miscellaneous Engineering Fees - - 700 700 700 700 700 4702 Engineering Map/Plan Check 12,614 15,847 15,200 15,200 15,200 15,500 15,500 4703 Engineering Inspection Fees 69,670 1 62,400 62,400 - 63,600 - 4704 Grading Fees - - - - - - - 4706 Stormwater Permit Fees 5,607 824 - - - - - Total 87,891 16,672 78,300 78,300 15,900 79,800 16,200 OTHER CHARGES FOR SERVICES 4728 Fingerprint Fees - - 4731 Live Scan Fingerprinting 1,525 1,888 1,300 1,300 1,300 1,300 1,300 4753 Sanitation District Billing Services 27,759 22,113 21,400 21,400 21,400 21,800 21,800 4762 Sewer Facility Charge 1,049 1,606 4,800 4,800 4,800 4,900 4,900 4771 County TMD Assessment Admin Fee 4,391 4,475 3,100 3,100 3,100 3,200 3,200 4772 FCFA Admin/Support Services 46,762 51,153 34,600 34,600 48,000 35,300 49,000 Total 81,486 81,235 65,200 65,200 78,600 66,500 80,200 OTHER REVENUE 4801 Other Revenue 21,058 45,629 15,300 15,300 15,300 15,600 15,600 4803 Sales-Equipment/Materials 144,346 9,150 - - - - - 4804 Sales-Publications/Reports 362 618 500 500 500 500 500 4807 Expense Recovery 1,624 28,253 8,000 8,000 8,000 8,200 8,200 4808 Expense Recovery-Police 14,552 12,329 7,000 7,000 7,000 7,100 7,100 4809 Donations 14,459 9,313 - - - - - 4817 Santa Cop Sponsorship 8,799 12,848 10,000 10,000 10,000 10,200 10,200 4818 Cash over(short) 31 (84) - - - - - Total 205,231 118,055 40,800 40,800 40,800 41,600 41,600 &5.$ 35--!2)%3 2021-222022-232023-242024-25 FINALFINALADOPTEDAMENDED ESTIMATEDCURRENTPROPOSED ACCOUNT LINE ITEMACTUAL ACTUAL BUDGETBUDGETACTUALBUDGETBUDGET TRANSFERS IN 4901 Personnel Transfers 1,454,508 1,410,504 798,800 798,800 798,800 823,900 823,900 4902 Operating Transfers - - - - - - - 4903 Cost Allocation 1,306,092 1,308,096 1,974,466 1,974,466 1,675,000 2,014,000 1,675,000 4907 Transfers In - CDBG Fund - - - - - - - 4909 Transfers In - TBID Fund 3,000 3,000 42,500 42,500 42,500 42,500 42,500 4920 Transfers In - Streets Fund - - - - - - - 4930 Transfers In - Sewer Fund - - - - - - - 4940 Transfers In - Water Fund - - - - - - - 4950 Transfers In - Sales Tax Fund 202,104 203,100 268,300 268,300 208,300 274,700 224,900 4952 Transfers In - RDA Successor Fund 27,500 30,000 30,000 30,000 30,000 30,000 30,000 4965 Transfers In - American Rescue Plan Act - 114,129 - - - - - Total 2,993,204 3,068,829 3,114,066 3,114,066 2,754,600 3,185,100 2,796,300 Grand Total$ 24,536,740$ 25,499,631$ 24,620,093$ 24,894,617$ 24,907,676$ 25,217,769$ 25,150,770 &5.$ 35--!2)%3 CONSOLIDATED GENERAL FUND EXPENDITURE 2024-25 General Fund Expenditures by Department &5.$ 35--!2)%3 GENERAL FUND EXPENDITURE BY OBJECT 2021-222022-23FISCAL YEAR 2023-24FISCAL YEAR 2024-25 FINALFINALADOPTEDAMENDED ESTIMATEDCURRENTPROPOSED ACCOUNT LINE ITEMACTUAL ACTUAL BUDGETBUDGETACTUALBUDGETBUDGET SALARIES/FRINGE BENEFITS 5101 Salaries-Full Time$ 4,687,631 $ 4,923,452$ 6,994,400$ 7,614,625$ 7,614,625$ 7,224,000$ 7,917,700 5102 Salaries-Part Time 120,251 114,823 113,800 113,800 113,800 116,400 125,200 5103 Salaries-Temporary Part Time 387,084 420,313 199,900 209,900 209,900 224,700 194,000 5105 Salaries-Overtime 280,201 253,872 164,800 278,787 278,787 164,800 305,725 5107 Standby/Call Back Pay 7,200 8,064 7,000 7,000 7,000 7,000 11,500 5108 Holiday Pay 283,831 295,331 129,500 129,500 129,500 134,000 147,600 5109 Sick Leave Pay 102,148 79,807 - - - - - 5110 Annual Leave Buy Back 18,839 31,908 31,800 31,800 31,800 30,800 26,500 5111 Vacation Buy Back 20,365 24,232 21,500 21,500 21,500 21,500 24,000 5112 Sick Leave Buy Back 11,867 15,711 11,800 11,800 11,800 11,800 10,100 5113 Vacation Leave Pay 153,945 176,296 - - - 1,000 1,000 5114 Compensation Pay 81,619 65,811 - - - - - 5115 Annual Leave 149,867 239,103 - - - - - 5116 Field Training Premium 6,234 5,832 6,000 6,000 6,000 6,000 5,000 5121 PERS Retirement 690,239 698,628 880,400 880,400 880,400 906,000 1,016,200 5122 Social Security 451,661 525,730 535,400 535,400 535,400 549,400 579,500 5123 PARS-Retirement 7,987 8,505 5,200 5,200 5,200 5,500 5,700 5126 State Disability (SDI) 20,219 20,004 18,000 18,000 18,000 18,500 21,100 5127 Deferred Compensation 16,696 16,173 18,100 18,100 18,100 18,100 18,700 5128 UAL (Unfunded Accrued Liability) 1,519,503 2,206,923 1,380,100 1,380,100 1,336,767 1,350,200 1,630,500 5131 Health Insurance 944,476 928,701 1,127,000 1,127,000 1,130,352 1,218,600 1,205,000 5132 Dental Insurance 62,216 60,153 69,300 69,300 69,300 69,300 67,300 5133 Vision Insurance 15,775 15,823 19,000 19,000 19,000 18,900 18,500 5134 Life Insurance 7,704 7,512 9,400 9,400 9,400 9,200 9,200 5135 Long Term Disability Insurance 15,040 13,495 21,700 21,700 21,700 21,700 22,700 5136 Retirees Health Insurance 142,689 139,487 235,000 235,000 235,000 235,000 235,000 5137 Leave Payouts 15,260 103,307 - - - - - 5141 Workers Compensation 558,144 672,557 660,100 660,100 717,373 659,300 581,200 5142 Unemployment Insurance 12,559 13,145 - - - - - 5143 Uniform Allowance 10,195 11,111 10,900 10,900 10,900 10,900 13,400 5144 Car Allowance 20,159 19,321 20,100 20,100 20,100 20,100 21,300 5146 Expense Allowance - - - - - - - 5147 Employee Assistance Program 2,107 1,487 - - 1,584 - 2,000 5170 Employee Retention Incentive Progra - 1,053,976 - - - - - 5148 Boot Allowance 1,853 2,511 2,200 2,200 2,200 2,200 2,200 5149 Motor Pay 2,229 4,270 2,000 2,000 2,000 2,000 2,000 5150 Bilingual Pay 3,611 3,461 3,600 3,600 3,600 3,600 4,200 5151 Cell Phone Allowance 18,044 20,676 26,800 26,800 26,800 26,100 25,600 5199 Salary Reimbursement 1,165 (3,554) (635,400) (635,400) (635,400) (649,400) (710,900) Total$ 10,850,612$ 13,197,956$ 12,089,400$ 12,833,612$ 12,852,488$ 12,437,200$ 13,538,725 &5.$ 35--!2)%3 2021-222022-23FISCAL YEAR 2023-24FISCAL YEAR 2024-25 FINALFINALADOPTEDAMENDED ESTIMATEDCURRENTPROPOSED ACCOUNT LINE ITEMACTUAL ACTUAL BUDGETBUDGETACTUALBUDGETBUDGET SERVICES & SUPPLIES 5201 Supplies - Office $ 25,319$ 37,410$ 41,100$ 41,100$ 41,100$ 37,000$ 37,000 5208 Postage/Mailing 19,889 13,305 20,200 20,200 20,200 20,200 20,200 5250 Supplies-Volunteer Program 1,050 1,199 1,850 1,850 1,850 1,850 1,850 5251 Supplies-Classes 6,029 10,726 9,000 9,000 9,000 9,000 9,000 5252 Supplies-Recreation Events 20,083 25,042 15,000 15,000 15,000 15,000 15,000 5253 Play/Learn Sessions 2,381 2,134 930 930 1,992 - - 5254 Play/Learn-Summer 448 366 300 300 230 - - 5255 Special Department Supplies 67,697 63,711 73,675 81,344 80,499 72,050 72,300 5257 Supplies-Leagues 7,778 15,385 27,600 27,600 27,600 27,600 27,600 5259 Children In Motion Supplies-Snacks 5,510 2,000 750 750 860 - - 5261 Santa Cop 8,799 12,848 10,000 10,000 10,000 10,000 10,000 5272 Protective/Safety Clothing 45,894 32,232 43,500 43,500 43,500 43,500 43,500 5273 Small Tools 4,621 7,935 6,100 6,100 6,100 6,200 6,200 5274 Chemicals 3,422 4,993 3,700 3,700 3,700 3,700 3,700 5301 Advertising 5,006 4,456 12,100 12,100 12,100 12,100 12,100 5303 Contractual Services 1,541,286 2,139,391 3,459,201 3,129,596 3,089,151 3,533,288 3,391,958 5304 Professional Services 234,633 207,022 266,400 416,400 466,400 274,392 500,000 5306 Printing Services 47 185 600 600 600 600 600 5307 Disposal Fees - - 2,200 2,200 2,200 2,200 2,200 5308 Street Trees 156 1,765 2,100 2,100 2,100 2,100 2,100 5313 Five Cities Fire Authority 2,052,061 2,052,061 2,847,000 2,847,000 2,847,000 2,983,500 2,983,500 5315 Pre-Employment Physicals 6,074 23,975 12,780 12,780 12,780 12,780 22,780 5316 Job Recruitment Expense 1,127 1,585 5,890 5,890 5,890 5,889 5,889 5319 Services-Miscellaneous 5,738 4,198 6,800 6,800 6,800 6,800 6,800 5321 Animal Control Services 74,455 88,491 100,405 100,405 100,405 105,425 105,425 5322 Canine Program - - - - - - - 5324 Forensic Mandate Services 13,135 2,388 15,500 15,500 15,500 15,500 15,500 5327 Services-Litigation Non-Insurance 24,814 112,839 25,000 25,000 25,000 25,750 25,750 5328 Task Force Services 24,600 24,600 30,000 30,000 30,000 30,000 30,000 5329 Live Scan Fingerprinting Expense 1,610 1,902 8,000 8,000 8,000 8,000 8,000 5330 Cable Casting Expense 27,896 30,463 35,000 35,000 35,000 35,000 35,000 5351 Services-Classes 185,075 216,307 150,000 150,000 150,000 150,000 150,000 5352 Services-Leagues 5,257 8,099 10,000 10,000 10,000 12,600 12,600 5353 Services-Events 4,685 5,972 41,550 41,550 41,550 42,800 42,800 5354 Building Supervision - 20 250 250 250 250 250 5395 Community Services Grants 82,065 82,065 75,000 75,000 75,000 75,000 75,000 5396 Holiday Lights in the Village - - - - - - - 5397 Business Assistance Grant - - - - - - - 5398 Retraining Scholarship Program 15,000 3,500 - 21,500 21,500 - - 5401 Utilities 230,459 221,460 245,300 245,300 245,300 255,800 255,800 5402 Power 214,529 218,433 230,000 230,000 230,000 235,000 235,000 5403 Telephone 45,599 48,304 48,700 48,700 48,700 48,700 35,000 5501 Travel/Conference/Training 105,862 88,947 135,220 140,388 134,388 133,220 163,220 5502 Tuition Reimbursement 3,940 11,099 5,300 5,300 5,300 5,300 5,300 5503 Memberships & Subscriptions 39,168 40,717 46,685 46,685 46,685 50,260 50,260 5504 Public Relations 58,937 85,405 37,500 37,500 37,500 38,000 38,000 5506 Elections 321 51,545 500 500 500 55,000 55,000 5508 Miscellaneous Expense 6,403 830 11,500 11,500 11,500 11,500 11,500 5551 Property Taxes 71 71 75 75 75 75 75 5552 Rent-Equipment 1,295 2,495 3,700 3,700 3,700 3,700 3,700 &5.$ 35--!2)%3 2021-222022-23FISCAL YEAR 2023-24FISCAL YEAR 2024-25 FINALFINALADOPTEDAMENDED ESTIMATEDCURRENTPROPOSED ACCOUNT LINE ITEMACTUAL ACTUAL BUDGETBUDGETACTUALBUDGETBUDGET SERVICES & SUPPLIES (Continued) 5553 Rent-Buildings & Land 11,942 12,434 17,500 17,500 17,500 18,000 33,000 5555 Bank Charges 64,929 65,745 55,000 55,000 55,000 60,000 60,000 5556 Penalties & Interest - - - - - - - 5576 Liability Insurance-JPA Share 653,220 621,631 707,270 707,270 707,270 742,634 752,518 5578 Liability Insurance-Underground Tank 1,203 1,208 1,300 1,300 1,300 1,300 1,300 5579 Property Insurance 65,572 71,591 87,455 87,455 87,455 91,828 100,323 5580 Surety Bonds 1,401 1,471 1,600 1,600 1,600 1,600 1,600 5601 Maintenance-Vehicles 94,661 71,093 73,000 73,000 73,000 73,200 73,200 5602 Maintenance-Office Equipment 14,234 17,111 19,800 19,800 19,800 19,800 19,800 5603 Maintenance-Machinery & Equipmen 8,093 14,019 17,400 17,400 17,400 17,400 17,400 5604 Maintenance-Buildings 29,067 23,856 35,300 35,300 35,300 39,100 39,100 5605 Maintenance-Grounds 52,410 65,498 57,210 57,210 57,210 57,950 57,950 5606 Maintenance-Radio Communications 16,327 17,560 22,750 22,750 22,750 22,750 22,750 5607 Maintenance-Automated Services 70,784 97,538 88,385 88,385 88,385 88,385 88,385 5608 Gas & Oil 93,132 110,145 91,400 91,400 91,400 92,200 92,200 5614 Maintenance - PD Remodel - - - - - - - 5615 Janitorial Services 19,350 19,935 16,200 16,200 16,200 16,400 16,400 5701 Office Equipment and Furniture 5,794 396 5,000 5,000 5,000 5,000 5,000 5702 Data Processing Equipment 22,497 94,244 14,240 16,740 16,740 10,640 23,640 Total$ 6,454,835 $ 7,315,351$ 9,434,771$ 9,292,003$ 9,295,815$ 9,774,816$ 9,932,023 DEBT SERVICE 5801 Debt - Principal Payment$ 98,245$ 284,633 $ 268,692 $ 268,692 $ 288,087 $ 265,747 $ 265,747 5802 Debt - Interest Payment 1,165 16,932 32,874 32,874 13,479 20,639 20,639 5803 Lease Purchase Payments 29,083 6,368 8,000 8,000 5,600 8,000 8,000 Total$ 128,493$ 307,933 $ 309,566 $ 309,566 $ 307,166 $ 294,386 $ 294,386 TRANSFERS 5904 Transfers out - CIP Fund$ 246,048$ 282,467 $ -$ 610,872 $ 610,872 $ 2,360,000$ 2,360,000 5902 Transfer out - Streets Fund 1,020,352 238,311 75,000 165,000 165,000 75,000 75,000 5906 Transfers out - USDA City Hall loan 39,996 39,996 40,000 40,000 40,000 40,000 40,000 5907 Transfers out - OPEB Fund 92,311 95,513 - - - - - 5909 Transfers out - TBID Fund - - - - - - - 5973 Stormwater Resource Planning Grant - - - - - - - Total$ 1,398,707 $ 656,288 $ 115,000 $ 815,872 $ 815,872 $ 2,475,000$ 2,475,000 CAPITAL OUTLAY 6001 Office Equipment & Furniture$ 366 $ 17,896$ -$ -$ -$ -$ - 6101 Data Processing Equipment - - - - - - - 6103 Computer Licensing/Software - - - - - - - 6201 Machinery & Equipment 12,632 33,625 29,500 79,500 79,500 149,500 29,500 6301 Vehicles - 189,938 210,000 238,433 238,433 - 100,000 6401 Structures & Improvements - - - - - - - Total$ 12,998$ 241,459 $ 239,500 $ 317,933 $ 317,933 $ 149,500 $ 129,500 Grand Total$ 18,845,646$ 21,718,987$ 22,188,237$ 23,568,986$ 23,589,274$ 25,130,902$ 26,369,634 &5.$ 35--!2)%3 GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT 2021-222022-23FISCAL YEAR 2023-24FISCAL YEAR 2024-25 FINALFINALADOPTEDAMENDEDESTIMATED CURRENTPROPOSED DEPARTMENTACTUAL ACTUAL BUDGETBUDGETACTUALBUDGETBUDGET City Administration 4001 City Council$ 165,460 $ 159,789$ 157,500 $ 179,000 $ 173,000 $ 159,300 $ 158,500 4099 Retirees 237,673 239,125 235,000 235,000 235,000 235,000 235,000 4101 City Manager 299,468 406,133 599,800 666,200 628,700 613,500 675,800 4110 Human Resources 161,247 221,110 206,200 226,500 226,500 213,200 261,600 4003 City Attorney 262,145 321,245 294,400 444,400 494,400 303,142 528,750 Total City Administration 1,125,993 1,347,401 1,492,900 1,751,100 1,757,600 1,524,142 1,859,650 Legislative and Information Services 4002 City Clerk 346,425 419,825 411,260 419,560 419,560 486,260 547,160 4140 Information Technology - - - - - - - 4102 Printing/Duplicating 18,918 23,488 29,900 29,900 29,900 29,900 29,900 Total Legislative & Information Services 365,343 443,313 441,160 449,460 449,460 516,160 577,060 Administrative Services 4120 Administrative Services 689,306 778,321 799,480 898,780 898,780 825,280 897,280 4140 Information Technology 601,973 726,855 892,900 927,310 927,310 905,000 1,244,650 4145 Non-Departmental 3,989,880 5,599,056 3,501,400 3,460,647 3,479,522 5,901,637 5,267,416 4145 FCFA (Fire Service) 2,052,061 2,052,061 2,847,000 2,847,000 2,847,000 2,983,500 2,983,500 CalPERS UAL payment - - - - - - - Total Administrative Services 7,333,220 9,156,293 8,040,780 8,133,737 8,152,612 10,615,417 10,392,846 Community Development 4130 Planning 460,887 656,453 1,305,982 1,373,882 1,373,882 1,334,882 1,399,382 4301 Engineering 661,724 - - - - - - 4212 Building & Life Safety 403,052 469,974 470,640 622,940 622,940 474,140 680,240 Total Community Development 1,525,663 1,126,427 1,776,622 1,996,822 1,996,822 1,809,022 2,079,622 Police Department 4201 Police 1,102,005 1,828,647 1,478,015 1,506,015 1,503,615 1,546,337 1,593,737 4203 Patrol Services 3,323,697 2,895,898 3,604,500 3,891,900 3,891,900 3,729,900 4,169,500 4204 Police Support Services 1,130,263 1,041,724 1,308,535 1,378,360 1,378,360 1,461,035 1,592,835 4207 ABC Grant - - - 41,500 41,500 - 51,275 4208 DOJ Tobacco Grant 9,230 - - - - - - 4209 OTS - Special Grant Programs 33,504 31,029 - 87,824 87,824 - - 4210 OTS - COLLISION/CITATION E-REPORTING SYS - 108,993 - - - - - Total Police Department 5,598,698 5,906,291 6,391,050 6,905,599 6,903,199 6,737,272 7,407,347 Recreation Department 4421 Recreation Administration 441,507 489,916 552,700 570,100 570,100 524,700 509,900 4423 Pre-School Program 108,063 58,695 16,930 16,930 17,922 - - 4424 Recreation-Special Programs 229,957 282,730 255,000 255,000 255,000 258,850 258,850 4425 Children In Motion 292,824 263,525 59,340 59,340 55,660 - - Total Recreation Services 1,072,351 1,094,865 883,970 901,370 898,682 783,550 768,750 Public Works 4307 Public Works Administration 865,803 896,054 1,075,175 1,138,985 1,198,985 1,109,950 1,187,570 4301 Engineering - 742,241 711,600 688,000 628,000 681,000 757,700 4420 Park Maintenance 376,126 496,788 730,500 852,700 852,700 707,389 630,489 4430 Soto Sports Complex Maintenance 214,021 140,723 240,950 254,350 254,350 235,450 255,050 4305 Automotive Shop 175,956 176,109 181,280 190,880 190,880 172,000 190,100 4213 Government Buildings 192,470 192,481 222,250 305,983 305,983 239,550 263,450 Total Public Works 1,824,377 2,644,396 3,161,755 3,430,898 3,430,898 3,145,339 3,284,359 Grand Total$ 18,845,646$ 21,718,987$ 22,188,237$ 23,568,986$ 23,589,274$ 25,130,902$ 26,369,634 &5.$ 35--!2)%3 ENTERPRISE FUNDS FUND: 612 SEWER This fund is used to account for maintenance of sewer lines connecting City residents to the South San Luis Obispo County Sanitation District sewer treatment plant. Money is collected from utility bills paid by customers. 2023-242024-25 2020-212021-222022-23ADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ACTUAL ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Working Capital$ 1,524,128 $ 1,122,337 $ 581,859$ 1,122,337 $ 30,519 $ 30,519 $ 65,214 $ 65,214 Revenues: Revenues 973,133 915,082 946,512 1,965,850 1,965,850 1,291,427 1,272,250 1,272,250 Transfers In - 20,423 145,111 337,250 337,250 286,875 - - Total Revenues 973,133 935,504 1,091,623 2,303,100 2,303,100 1,578,302 1,272,250 1,272,250 Expenses: Salaries and Benefits 183,733 263,499 289,991 388,700 401,400 361,400 402,100 425,000 Services and Supplies 118,488 130,755 172,269 201,900 209,200 199,200 212,900 223,300 Debt Service 519 163 - - - - - - Operating Equipment 641,597 595,412 570,926 49,500 49,500 53,107 2,500 2,500 Capital Improvement Program 22,483 - 145,111 1,132,000 1,132,000 357,000 282,000 100,000 Transfers Out 408,104 486,153 464,667 572,900 620,400 572,900 531,400 578,900 Total Expenditures 1,374,924 1,475,982 1,642,964 2,345,000 2,412,500 1,543,607 1,430,900 1,329,700 Ending Available Working Capital$ 1,122,337 $ 581,859$ 30,519 $ 1,080,437 $ (78,881)$ 65,214 $ (93,436)$ 7,764 FUND: 634 SEWER FACILITY This fund is used to account for the accumulation of sewer facility revenues to be used in capital improvement projects in the City. Money is collected from development to offset the impacts new development has on the sewer collection system. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Working Capital$ 324,066$ 328,790$ 324,066$ 346,404$ 346,404$ 383,404$ 383,404 Revenues: Revenues 4,724 17,614 37,000 37,000 37,000 37,000 37,000 Transfers In - - - - - - Total Revenues 4,724 17,614 37,000 37,000 37,000 37,000 37,000 Expenses: Salaries and Benefits - - - - - - - Services and Supplies - - - - - - - Debt Service - - - - - - - Capital Outlay - - - - - - - Capital Improvement Program - - - - - - - Transfers Out - - - - - - - Total Expenditures - - - - - - Ending Available Working Capital$ 328,790$ 346,404$ 361,066$ 383,404$ 383,404$ 420,404$ 420,404 &5.$ 35--!2)%3 FUND: 640 WATER This fund is used to account for the activities associated with the transmission and distribution of potable water by the City to its users. Money is collected from utility bills paid by customers. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Working Capital$ 3,867,001$ 3,008,047 $ 3,981,134 $ 2,271,158 $ 2,271,158 $ 2,067,259 2,067,259 Revenues: Revenues 6,703,369 6,743,434 7,944,693 7,944,693 7,944,693 8,507,590 8,497,590 Transfers In 343,398 - - 1,698,563 1,698,563 - - Total Revenues 7,046,767 6,743,434 7,944,693 9,643,256 9,643,256 8,507,590 8,497,590 Expenses: Salaries and Benefits 753,711 814,936 797,900 833,200 833,200 780,800 853,500 Services and Supplies 650,617 643,074 784,265 800,440 800,440 1,569,300 1,619,800 Debt Service 19 - 13,500 - - - - Capital Outlay 279,125 277,240 67,500 1,200 1,200 45,000 45,000 Capital Improvement Progra 323,073 366, 040 2,474,888 1,362,622 2,371,687 430,000 430,000 Transfers Out 5,899,174 5,379,034 5,977,193 6,058,355 5,840,628 5,954,185 5,762,950 Total Expenditures 7,905,720 7,480,324 10,115,246 9,055,817 9,847,155 8,779,285 8,711,250 Ending Available Working Cap$ 3,008,047$ 2, 271,158$ 1,810,581 $ 2,858,597 $ 2,067,259 $ 1,795,564 1,853,599 FUND: 641 LOPEZ This fund is responsible for the purchase of water from Lopez Dam. The City has a 50.55% share of the water and expense generated by Zone 3 – County of San Luis Obispo’s Flood Control and Water Conservation District. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Working Capital$ 1,706,317 $ 1,706,778$ 1,706,778 $ 1,202,662 $ 1,202,662 $ 1,256,189 $ 1,256,189 Revenues: Revenues 461 (4,116) - - - - - Transfers In 3,693,150 3,214,571 3,962,121 3,962,121 3,962,121 3,962,121 3,889,750 Total Revenues 3,693,611 3,210,455 3,962,121 3,962,121 3,962,121 3,962,121 3,889,750 Expenses: Salaries and Benefits - - - - - - - Services and Supplies 3,693,150 3,714,571 3,962,121 3,962,121 3,908,594 3,962,121 3,889,750 Debt Service - - - - - - - Capital Outlay - - - - - - - Capital Improvement Program - - - - - - - Transfers Out - - - - - - - Total Expenditures 3,693,150 3,714,571 3,962,121 3,962,121 3,908,594 3,962,121 3,889,750 Ending Available Working Capital$ 1,706,778 $ 1,202,662$ 1,706,778 $ 1,202,662 $ 1,256,189 $ 1,256,189 $ 1,256,189 &5.$ 35--!2)%3 FUND: 642 WATER FACILITY This fund is used to account for the accumulation of water facility revenues to be used in capital improvement projects in the City. Money is collected from development to offset the impacts new development has on the water distribution system. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Working Capital 1,021,269 1,013,711 1,013,711 1,040,290 1,040,290$ 763,542$ 763,542 Revenues: Revenues (7,557) 26,579 65,000 65,000 65,000 65,000 65,000 Transfers In - - - - - - - Total Revenues (7,557) 26,579 65,000 65,000 65,000 65,000 65,000 Expenses: Salaries and Benefits - - - - - - - Services and Supplies - - - - - - - Debt Service - - - - - - - Capital Outlay - - - - - - - Capital Improvement Program - - - - - - - Transfers Out - - - 341,748 341,748 - - Total Expenditures - - - 341,748 341,748 - - Ending Available Working Capital$ 1,013,711 $ 1,040,290 $ 1,078,711 $ 763,542$ 763,542$ 828,542$ 828,542 &5.$ 35--!2)%3 SPECIAL REVENUE FUNDS FUND: 210 FIRE PROTECTION IMPACT FEES This fund accounts for impact fees collected from developers for the expansion of the existing fire station in order to serve future development. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 341,820$ 354,562$ 405,561$382,385 $382,385 $ 403,385$403,385 Revenues: Revenues 12,742 27,823 21,000 21,000 21,000 26,000 26,000 Transfers In - - - - - - - Total Revenues 12,742 27,823 21,000 21,000 21,000 26,000 26,000 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies - - - - - - - Capital Outlay - - - - - - - Transfers Out - - - - - - - Total Expenditures - - - - - - - Change in Fund Balance 12,742 27,823 21,000 21,000 21,000 26,000 26,000 Ending Fund Balance$ 354,562$ 382,385$ 426,561$403,385 $403,385 $ 429,385$429,385 FUND: 211 PUBLIC ACCESS TELEVISION This fund accounts for fees collected from Charter Communications that are restricted for support of public, education, and government access programming and equipment. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 193,039$ 192,064 $ 193,515 $221,070 $221,070 $ 0$ 0 Revenues: Revenues 40,646 45,194 45,200 45,200 45,200 46,200 46,200 Transfers In - - - - - Total Revenues 40,646 45,194 45,200 45,200 45,200 46,200 46,200 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies 41,621 16,188 218,750 291,350 266,270 39,900 39,900 Capital Outlay - - - - - - - Transfers Out - - - - - - - Total Expenditures 41,621 16,188 218,750 291,350 266,270 39,900 39,900 Change in Fund Balance (975) 29,006 (173,550) (246,150) (221,070) 6,300 6,300 Ending Fund Balance$ 192,064$ 221,070 $ 19,965$ (25,080) $ 0$ 6,300$ 6,300 &5.$ 35--!2)%3 FUND: 212 POLICE PROTECTION IMPACT FEES This fund accounts for impact fees collected from developers for the expansion of the existing police facility in order to serve future development. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 53,434$ 54,271$ 59,571$ 58,518$ 58,518$ 63,818$ 63,818 Revenues: Revenues 837 4,247 5,300 5,300 5,300 5,300 5,300 Transfers In - - - - - - Total Revenues 837 4,247 5,300 5,300 5,300 5,300 5,300 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies - - - - - - - Capital Outlay - - - - - - - Transfers Out - - - - - - - Total Expenditures - - - - - - - Change in Fund Balance 837 4,247 5,300 5,300 5,300 5,300 5,300 Ending Fund Balance$ 54,271$ 58,518$ 64,871$ 63,818$ 63,818$ 69,118$ 69,118 FUND: 213 PARK DEVELOPMENT This fund accounts for the receipts of park-in-lieu fees (Quimby) and grant revenues that are used for construction, park acquisition, and development of park facilities. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 1,337,995$ 1,417,202$ 1,417,202$ 1,430,686$ 1,430,686$ 1,486,686$ 1,486,686 Revenues: Revenues 79,207 13,484 56,000 56,000 56,000 56,000 56,000 Transfers In - - - - - Total Revenues 79,207 13,484 56,000 56,000 56,000 56,000 56,000 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies - - - - - - - Capital Outlay - - - - - - - Transfers Out - - - - - - - Total Expenditures - - - - - - - Change in Fund Balance 79,207 13,484 56,000 56,000 56,000 56,000 56,000 Ending Fund Balance$ 1,417,202$ 1,430,686$ 1,473,202$ 1,486,686$ 1,486,686$ 1,542,686$ 1,542,686 &5.$ 35--!2)%3 FUND: 214 PARK IMPROVEMENT Impact fees collected from developers for park improvements are to be used to maintain the adopted level of service for neighborhood and community parks of 4.0 acres per thousand population. This fund accounts for the receipt and use of these monies. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 308,247$ 215,690$ 206,590 $ 189,988$ 189,988$ 165,888$ 165,888 Revenues: Revenues 23,063 32,547 50,900 50,900 50,900 50,900 50,900 Transfers In - - - - - - - Total Revenues 23,063 32,547 50,900 50,900 50,900 50,900 50,900 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies - - 75,000 75,000 75,000 62,000 62,000 Capital Outlay - - - - - - - Transfers Out 115,620 58,249 - - - - - Total Expenditures 115,620 58,249 75,000 75,000 75,000 62,000 62,000 Change in Fund Balance (92,557) (25,702) (24,100) (24,100) (24,100) (11,100) (11,100) Ending Fund Balance$ 215,690$ 189,988$ 182,490 $ 165,888$ 165,888$ 154,788$ 154,788 FUND: 215 RECREATION COMMUNITY CENTER This fund accounts for impact fees collected from developers and used for recreation facilities in order to maintain the adopted level of service of recreation/community center facilities of 542 square feet per thousand population. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 25,260$ 26,485$ 30,685$ 28,486$ 28,486$ 30,686$ 30,686 Revenues: Revenues 1,225 2,001 2,200 2,200 2,200 2,200 2,200 Transfers In - - - - - - Total Revenues 1,225 2,001 2,200 2,200 2,200 2,200 2,200 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies - - - - - - - Capital Outlay - - - - - - - Transfers Out - - - - - - - Total Expenditures - - - - - - - Change in Fund Balance 1,225 2,001 2,200 2,200 2,200 2,200 2,200 Ending Fund Balance$ 26,485$ 28,486$ 32,885$ 30,686$ 30,686$ 32,886$ 32,886 &5.$ 35--!2)%3 FUND: 216 GRACE LANE ASSESSMENT DISTRICT This fund accounts for the landscape maintenance within the Grace Lane housing tract. A special benefit assessment is levied on property owners to pay for landscape maintenance expenditures. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 40,543$ 39,231$ 29,221$ 32,872 $ 32,872$ 26,737 $ 26,737 Revenues: Revenues 8,767 9,668 10,000 10,000 10,000 10,000 10,000 Transfers In - - - - - - - Total Revenues 8,767 9,668 10,000 10,000 10,000 10,000 10,000 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies 6,982 12,931 14,535 14,535 14,535 14,535 14,535 Capital Outlay - - - - - - - Transfers Out 3,096 3,096 1,600 1,600 1,600 1,600 1,600 Total Expenditures 10,078 16,027 16,135 16,135 16,135 16,135 16,135 Change in Fund Balance (1,311) (6,359) (6,135) (6,135) (6,135) (6,135) (6,135) Ending Fund Balance$ 39,231$ 32,872$ 23,086$ 26,737 $ 26,737$ 20,602 $ 20,602 FUND: 217 LANDSCAPE MAINTENANCE DISTRICTS This fund accounts for the landscape maintenance of parkways within two housing tracts. A special benefit assessment is levied on property owners to pay for landscape maintenance expenditures. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 1,287$ 4,418$ 4,418$ 5,014 $ 5,014$ 5,014$ 5,014 Revenues: Revenues 5,733 5,496 5,900 5,900 5,900 5,900 5,900 Transfers In - - - - - - - Total Revenues 5,733 5,496 5,900 5,900 5,900 5,900 5,900 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies 2,601 2,896 5,700 5,700 5,700 5,700 5,700 Capital Outlay - - - - - - - Transfers Out - 2,004 200 200 200 1,400 1,400 Total Expenditures 2,601 4,900 5,900 5,900 5,900 7,100 7,100 Change in Fund Balance 3,131 596 - - - (1,200) (1,200) Ending Fund Balance$ 4,418$ 5,014$ 4,418$ 5,014 $ 5,014$ 3,814$ 3,814 &5.$ 35--!2)%3 FUND: 219 PARKSIDE ASSESSMENT DISTRICT This fund accounts for revenue derived from annual assessments, which are used to pay the cost incurred by the City for landscape maintenance. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 463,760$ 475,734$ 483,334$ 489,296$ 489,296$ 501,116$ 501,116 Revenues: Revenues 37,240 48,312 46,500 46,500 46,500 46,500 46,500 Transfers In - - - - - - - Total Revenues 37,240 48,312 46,500 46,500 46,500 46,500 46,500 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies 19,170 28,653 32,380 32,380 32,380 32,380 32,380 Capital Outlay - - - - - - - Transfers Out 6,096 6,096 2,300 2,300 2,300 252,300 252,300 Total Expenditures 25,266 34,749 34,680 34,680 34,680 284,680 284,680 Change in Fund Balance 11,974 13,563 11,820 11,820 11,820 (238,180) (238,180) Ending Fund Balance$ 475,734$ 489,296$ 495,154$ 501,116$ 501,116$ 262,936$ 262,936 FUND: 220 STREETS (GAS TAX) This fund accounts for receipts and expenditures of money apportioned by the State under Streets and Highway Code. The use of gas tax revenues can only be used to construct and maintain streets, roads and highways. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 90,338$ 81,326$ 244,024 $ 81,325$ 81,325$ 66,564 66,564 Revenues: Revenues 970,471 894,727 891,066 891,066 953,508 1,027,100 972,800 Transfers In 471,048 507,467 576,000 576,000 576,000 500,000 655,000 Total Revenues 1,441,519 1,402,194 1,467,066 1,467,066 1,529,508 1,527,100 1,627,800 Expenditures: Salaries and Benefits 504,575 507,329 547,200 558,500 558,500 565,000 600,300 Services and Supplies 263,827 326,357 310,800 415,100 415,100 382,700 382,700 Debt Service 28,545 8,369 8,369 8,369 8,369 8,369 8,369 Capital Outlay - 41,352 22,000 22,000 22,000 140,000 140,000 Transfers Out 653,584 518,788 540,300 540,300 540,300 561,100 561,100 Total Expenditures 1,450,531 1,402,195 1,428,669 1,544,269 1,544,269 1,657,169 1,692,469 Change in Fund Balance (9,012) (1) 38,397 (77,203) (14,761) (130,069) (64,669) Ending Fund Balance$ 81,326$ 81,325$ 282,421 $ 4,122$ 66,564$ (63,505) 1,895 &5.$ 35--!2)%3 FUND: 222 TRAFFIC SIGNALIZATION This fund accounts for traffic signalization assessment levied against developments for the future cost of traffic signals. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 1,139,198$ 1,130,771$ 1,186,771$ 1,136,640$ 1,136,640$ 1,172,640 1,172,640 Revenues: Revenues (8,427) 36,942 36,000 36,000 36,000 36,000 36,000 Transfers In - - - - - - - Total Revenues (8,427) 36,942 36,000 36,000 36,000 36,000 36,000 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies - - - - - - - Capital Outlay - - - - - - - Transfers Out - 31,074 - - - - - Total Expenditures - 31,074 - - - - - Change in Fund Balance (8,427) 5,869 36,000 36,000 36,000 36,000 36,000 Ending Fund Balance$ 1,130,771$ 1,136,640$ 1,222,771$ 1,172,640$ 1,172,640$ 1,208,640 1,208,640 FUND: 223 TRAFFIC CIRCULATION This fund accounts for developer traffic mitigation measure fees charged as a result of an environmental review. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 153,760$ 152,089 $ 152,589$ 153,496$ 153,496$ 153,996 153,996 Revenues: Revenues (1,671) 1,407 500 500 500 500 500 Transfers In - - - - - - - Total Revenues (1,671) 1,407 500 500 500 500 500 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies - - - - - - - Capital Outlay - - - - - - - Transfers Out - - - - - - - Total Expenditures - - - - - - - Change in Fund Balance (1,671) 1,407 500 500 500 500 500 Ending Fund Balance$ 152,089$ 153,496 $ 153,089$ 153,996$ 153,996$ 154,496$ 154,496 &5.$ 35--!2)%3 FUND: 224 TRANSPORTATION FACILITY IMPACT This fund accounts for developer impact fees (AB1600 fees) paid to protect the public health, safety, and welfare by maintaining the existing level of public services for existing and future residents within the City of Arroyo Grande. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 2,601,058 $ 2,587,414$ 1,359,946$ 2,682,500$ 2,682,500$ 2,742,500$ 2,742,500 Revenues: Revenues (13,644) 95,086 60,000 60,000 60,000 60,000 60,000 Transfers In - - - - - - - Total Revenues (13,644) 95,086 60,000 60,000 60,000 60,000 60,000 Expenditures: Salaries and Benefits - - - - - - - Debt Service - - - - - Capital Outlay - - - - - - - Transfers Out - - - - - - - Total Expenditures - - - - - - - Change in Fund Balance (13,644) 95,086 60,000 60,000 60,000 60,000 60,000 Ending Fund Balance$ 2,587,414 $ 2,682,500$ 1,419,946$ 2,742,500$ 2,742,500$ 2,802,500$ 2,802,500 FUND: 225 TRANSPORTATION This revenue source is provided by the San Luis Obispo County of Government’s (SLOCOG) Local Transportation Fund (LTF). The annual appropriation is restricted to transportation systems, including transit, pedestrian, street and road maintenance. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 540,130 $ 967,679 $ 1,248,679$ 1,337,178$ 1,337,178$ 1,452,178$ 1,452,178 Revenues: Revenues 660,553 602,502 515,000 515,000 515,000 516,000 516,000 Transfers In - - - - - - - Total Revenues 660,553 602,502 515,000 515,000 515,000 516,000 516,000 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies - - - - - - - Debt Service - - - - - Capital Outlay - - - - - - - Transfers Out 233,004 233,004 400,000 400,000 400,000 425,000 580,000 Total Expenditures 233,004 233,004 400,000 400,000 400,000 425,000 580,000 Change in Fund Balance 427,549 369,498 115,000 115,000 115,000 91,000 (64,000) Ending Fund Balance$ 967,679 $ 1,337,178$ 1,363,679$ 1,452,178$ 1,452,178$ 1,543,178$ 1,388,178 &5.$ 35--!2)%3 FUND: 226 WATER NEUTRALIZATION IMPACT The City requires development projects that increase total water consumption in the City to “neutralize” that demand by reducing water consumption in existing development by an equivalent amount or by paying a fee in-lieu of performing water consumption reductions. This fund accounts for the amount collected from developers and is used towards the City’s water conservation efforts. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 369,799$ 270,767 $ 204,333$ 218,316 $ 218,316 $ 108,116$ 108,116 Revenues: Revenues 13,389 45,551 52,000 52,000 52,000 52,000 52,000 Transfers In - - - - - - - Total Revenues 13,389 45,551 52,000 52,000 52,000 52,000 52,000 Expenditures: Salaries and Benefits - - - - - - Services and Supplies 112,420 98,002 137,300 162,200 162,200 137,300 137,300 Debt Service - - - - - Capital Outlay - - - - - - - Transfers Out - - - - - - - Total Expenditures 112,420 98,002 137,300 162,200 162,200 137,300 137,300 Change in Fund Balance (99,032) (52,451) (85,300) (110,200) (110,200) (85,300) (85,300) Ending Fund Balance$ 270,767$ 218,316 $ 119,033$ 108,116 $ 108,116 $ 22,816$ 22,816 FUND: 231 DRAINAGE FACILITY This fund accounts for impact fees paid by development and are restricted to improving drainage within the City. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 5,891$ 5,891$ 5,891$ 5,891$ 5,891$ 5,891$ 5,891 Revenues: Revenues - - - - - - - Transfers In - - - - - - - Total Revenues - - - - - - - Expenditures: Salaries and Benefits - - - - - - - Services and Supplies - - - - - - - Capital Outlay - - - - - - - Transfers Out - - - - - - - Total Expenditures - - - - - - - Change in Fund Balance - - - - - - - Ending Fund Balance$ 5,891$ 5,891$ 5,891$ 5,891$ 5,891$ 5,891$ 5,891 &5.$ 35--!2)%3 FUND: 232 IN-LIEU AFFORDABLE HOUSING This fund accounts for monies paid by developers in meeting the City's mandatory affordable housing requirements. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 1,099,746$ 1,145,827$ 1,172,327$ 1,172,609$ 1,172,609$ 750,738$ 750,738 Revenues: Revenues 46,081 26,782 26,500 26,500 26,500 26,500 26,500 Transfers In - - - - - - - Total Revenues 46,081 26,782 26,500 26,500 26,500 26,500 26,500 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies - - - 448,370 448,370 - - Capital Outlay - - - - - - - Transfers Out - - - - - - - Total Expenditures - - - 448,370 448,370 - - Change in Fund Balance 46,081 26,782 26,500 (421,870) (421,870) 26,500 26,500 Ending Fund Balance$ 1,145,827$ 1,172,609$ 1,198,827$ 750,738$ 750,738$ 777,238$ 777,238 FUND: 233 IN-LIEU UNDERGROUND UTILITY This fund accounts for monies paid by developers in meeting the City's underground utility requirements. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 19,943 $ 19,659$ 19,942$ 19,841$ 19,841$ 19,841$ 19,841 Revenues: Revenues (284) 182 - - - - - Transfers In - - - - - - - Total Revenues (284) 182 - - - - - Expenditures: Salaries and Benefits - - - - - - - Services and Supplies - - - - - - - Capital Outlay - - - - - - - Transfers Out - - - - - - - Total Expenditures - - - - - - - Change in Fund Balance (284) 182 - - - - - Ending Fund Balance$ 19,659 $ 19,841$ 19,942$ 19,841$ 19,841$ 19,841$ 19,841 &5.$ 35--!2)%3 FUND: 240 TOURISM BUSINESS IMPROVEMENT DISTRICT The purpose of the Tourism Business Improvement District (TBID) is to provide projects, programs and activities that benefit lodging businesses located and operating within the City of Arroyo Grande. A two percent (2%) assessment is levied on all lodging businesses of the rent charged by the operator per occupied room per night for all transient occupancies. Revenue collected is used to promote the lodging industry within the City. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 328,350 $ 405,833 $ 383,583 $ 436,489 $ 436,489 $ 420,739$ 420,739 Revenues: Revenues 290,014 307,704 309,500 309,500 309,750 319,050 319,020 Transfers In - - - - - - - Total Revenues 290,014 307,704 309,500 309,500 309,750 319,050 319,020 Salaries and Benefits - - - - - - Services and Supplies 204,527 269,044 275,500 275,500 275,500 275,500 411,850 Debt Service - - - - - - - Capital Outlay - - - - - - - Transfers Out 8,004 8,004 50,000 50,000 50,000 50,000 50,000 Total Expenditures 212,531 277,048 325,500 325,500 325,500 325,500 461,850 Change in Fund Balance 77,483 30,656 (16,000) (16,000) (15,750) (6,450) (142,830) Ending Fund Balance$ 405,833 $ 436,489 $ 367,583 $ 420,489 $ 420,739 $ 414,289$ 277,909 FUND: 241 WATER AVAILABILITY FUND Pursuant to the provisions of Section 38743 of the Government Code, water availability charges is a “special charge” which is levied to each parcel of property not served with city water. These charges are restricted for the sole purpose of expanding water supply such as desalination plant, recycled water, scalping plant, etc. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 1,601,901$ 1,291,275$ 45,950$ 40,851$ 40,851 $ 56,080 $ 56,080 Revenues: Revenues (13,048) 40,851 58,000 58,000 58,000 58,000 58,000 Transfers In - - - - - - - Total Revenues (13,048) 40,851 58,000 58,000 58,000 58,000 58,000 Expenditures: Services and Supplies - - - - - - - Debt Service - - - - - Capital Outlay - - - - - - - Transfers Out 297,578 1,291,275 - 42,771 42,771 - - Total Expenditures 297,578 1,291,275 - 42,771 42,771 - - Change in Fund Balance (310,626) (1,250,424) 58,000 15,229 15,229 58,000 58,000 Ending Fund Balance$ 1,291,275$ 40,851$ 103,950 $ 56,080$ 56,080 $ 114,080$ 114,080 &5.$ 35--!2)%3 FUND: 250 CDBG GRANT FUND This fund accounts for revenues and expenditures related to Community Development Block Grant (CDBG) Funds. The program is a flexible program that provides the City with resources to address a wide range of unique community development needs. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 20,923$ 20,923$ 17,242$ 20,923$ 20,923$ 0 0 Revenues: Revenues - - 56,749 64,707 153,458 - 12,391 Transfers In - - - - - - - Total Revenues - - 56,749 64,707 153,458 - 12,391 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies - - 56,749 174,381 174,381 12,391 12,391 Debt Service - - - - - - - Capital Outlay - - - - - - - Transfers Out - - - - - - - Total Expenditures - - 56,749 174,381 174,381 12,391 12,391 Change in Fund Balance - - - (109,674) (20,923) (12,391) - Ending Fund Balance$ 20,923$ 20,923$ 17,242$ (88,751) $ 0$ (12,391) 0 FUND: 260 AMERICAN RESCURE PLAN ACT (ARPA) This fund accounts for American Rescue Plan Act (ARPA) funds. On March 11, 2021 President Biden signed ARPA into law. ARPA is intended to provide financial aid to families, governments, businesses, schools, non-profits and others impacted by the COVID-19 public health crisis. To support the immediate pandemic response, bring back jobs, and lay the groundwork for a strong and equitable recovery, ARPA established the Coronavirus State and Local Recovery Fund, designed to deliver $350 billion to state, local, territorial, and Tribal governments to bolster their response to the COVID-19 emergency and recover from the economic impacts caused by the public health crisis. This legislation provided $27 billion in federal money to the State of California. The State will allocate $1.2 billion to non-entitlement units of local government (NEUs). As an NEU, Arroyo Grande is eligible to receive $4,300,241. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ -$ -$ 1,453,900$ (105,180)$ (105,180)$ (0)$ (0) Revenues: Revenues 604,246 697,722 - 2,998,274 2,998,274 - - Transfers In - - - - - - - Total Revenues 604,246 697,722 - 2,998,274 2,998,274 - - Expenditures: Salaries and Benefits - - - - - - - Services and Supplies 31,643 137,981 - - 300,000 - - Capital Outlay - - - - - - - Transfers Out 572,603 664,921 1,453,900 2,767,944 2,593,095 - - Total Expenditures 604,246 802,902 1,453,900 2,767,944 2,893,095 - - Change in Fund Balance - (105,180) (1,453,900) 230,331 105,180 - - Ending Fund Balance$ -$ (105,180)$ 0$ 125,151$ (0)$ (0)$ (0) &5.$ 35--!2)%3 FUND: 271 STATE COPS BLOCK GRANT This fund accounts for the receipt and use of monies from the State of California restricted to the purchase of police equipment and technology for crime prevention. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 397,272$ 533,489 $ 377,289 $ 683,208 $ 683,208$ 558,708$ 558,708 Revenues: Revenues 158,663 191,763 140,800 140,800 140,800 140,800 140,800 Transfers In - - - - 4,000 - - Total Revenues 158,663 191,763 140,800 140,800 144,800 140,800 140,800 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies - - - - - - - Capital Outlay 22,446 42,043 25,000 25,000 25,000 - - Transfers Out - - 119,300 244,300 244,300 - - Total Expenditures 22,446 42,043 144,300 269,300 269,300 - - Change in Fund Balance 136,217 149,719 (3,500) (128,500) (124,500) 140,800 140,800 Ending Fund Balance$ 533,489$ 683,208 $ 373,789 $ 554,708 $ 558,708$ 699,508$ 699,508 &5.$ 35--!2)%3 AGENCY FUNDS FUND: 286 SUCCESSOR AGENCY TO THE FORMER REDEVELOPMENT AGENCY This private-purpose trust fund was created to hold the assets of the former redevelopment agency of the City of Arroyo Grande until they are distributed to other units of state and local government after the payment of enforceable obligations have been made. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ (2,342,921)$ (2,167,489)$ (2,569,372)$ (2,380,831)$ (2,380,831)$ (2,366,620)$ (2,366,620) Revenues: Revenues 403,763 - 412,944 412,944 412,944 412,944 412,944 Transfers In - - - - - - - Total Revenues 403,763 - 412,944 412,944 412,944 412,944 412,944 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies 6,854 7,225 2,000 2,000 6,854 2,000 2,000 Debt Service 191,478 176,117 382,944 382,944 361,879 382,944 382,944 Capital Outlay - - - - - - - Transfers Out 30,000 30,000 30,000 30,000 30,000 30,000 30,000 Total Expenditures 228,332 213,342 414,944 414,944 398,733 414,944 414,944 Change in Fund Balance 175,431 (213,342) (2,000) (2,000) 14,211 (2,000) (2,000) Ending Fund Balance$ (2,167,489)$ (2,380,831)$ (2,571,372)$ (2,382,831)$ (2,366,620)$ (2,368,620)$ (2,368,620) FUND: 287 SUCCESSOR AGENCY TO THE FORMER REDEVELOPMENT AGENCY - HOUSING FUNCTION This private-purpose trust fund was created to hold the housing assets of the former redevelopment agency of the City of Arroyo Grande until they are distributed to other units of state and local government after the payment of enforceable obligations have been made. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 1,594,478$ 1,620,847$ 1,619,534$ 1,647,160 $ 1,647,160 $ 1,645,486$ 1,645,486 Revenues: Revenues 27,859 27,859 - - - - - Transfers In - - - - - - - Total Revenues 27,859 27,859 - - - - - Expenditures: Salaries and Benefits - - - - - - - Services and Supplies 1,491 1,546 1,500 1,500 1,674 1,500 1,500 Debt Service - - - - - Capital Outlay - - - - - - - Transfers Out - - - - - - - Total Expenditures 1,491 1,546 1,500 1,500 1,674 1,500 1,500 Ending Fund Balance$ 1,620,847$ 1,647,160$ 1,618,034$ 1,645,660 $ 1,645,486 $ 1,643,986$ 1,643,986 &5.$ 35--!2)%3 FUND: 751 DOWNTOWN PARKING This agency fund collects assessments from Arroyo Grande Village merchants for the maintenance of the Village parking lots for the Downtown Village Merchants Association. 2021-222022-232023-242024-25 FINALFINALADOPTED AMENDED ESTIMATEDCURRENTPROPOSED ITEM ACTUAL ACTUAL BUDGETBUDGETBUDGETBUDGETBUDGET Beginning Fund Balance$ 2,029 $ 2,565 $ 147,019$ 150,275 $ 150,275 $ 150,201$ 150,201 Revenues: Revenues 11,352 156,128 11,000 11,000 11,319 11,000 11,000 Transfers In (104) 1,849 - - 4,623 - - Total Revenues 11,248 157,977 11,000 11,000 15,942 11,000 11,000 Expenditures: Salaries and Benefits - - - - - - - Services and Supplies 4,807 4,364 4,400 4,400 10,115 4,400 4,400 Capital Outlay - - - - - - - Transfers Out 5,904 5,904 5,900 5,900 5,900 5,900 5,900 Total Expenditures 10,711 10,268 10,300 10,300 16,015 10,300 10,300 Ending Fund Balance$ 2,565 $ 150,275$ 147,719$ 150,975 $ 150,201 $ 150,901$ 150,901 Capital Improvement Program INTRODUCTION The Capital Improvement Program (CIP) is a five year plan that addresses infrastructure maintenance and improvements throughout the City. The CIP is divided into six major project types – Miscellaneous, Parks, Streets, Drainage, Sewer and Water. The CIP is funded through a variety of sources including significant grants and transfers from other funds. The following pages provide summary information for each project with proposed funding during the five year period as well as an overall summary of all projects. ATTACHMENT 2 RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ARROYO GRANDE ADOPTING THE FISCAL YEAR 2024-25 BUDGET AND MAKING APPROPRIATIONS FOR THE AMOUNT BUDGETED WHEREAS, a proposed Budget for the City of Arroyo Grande for the Fiscal Year commencing July 1, 2024, and ending June 30, 2025, was submitted to the City Council and is on file with the Director of Administrative Services; and WHEREAS, the City Council also serves as the Board of Directors of the Successor Agency to the Dissolved Arroyo Grande Redevelopment Agency; and WHEREAS, proceedings for adoption of said Budget have been duly taken; and WHEREAS, total Operating Expenditures for FY 2024-25 are $48,000,365. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ARROYO GRANDE DOES HEREBY RESOLVE AS FOLLOWS: SECTION 1. The Budget is adopted for the City of Arroyo Grande for Fiscal Year commencing July 1, 2024, and ending June 30, 2025. SECTION 2. At the close of each Fiscal Year, unexpended appropriations in the Operating Budget will be carried forward to the next fiscal year as necessary to underwrite the expense of outstanding purchase commitments. Unexpended appropriations for authorized but uncompleted projects as approved by the City Council may be carried forward to the next succeeding Budget upon recommendation by the Administrative Services Director and approval of the City Manager. On motion of Council Member , seconded by Council Member , and on the following roll call vote, to wit: AYES: NOES: ABSENT: th the foregoing Resolution was passed and adopted this 11 day of June, 2024. RESOLUTION NO. PAGE 2 ____ CAREN RAY RUSSOM, MAYOR ATTEST: ________ JESSICA MATSON, CITY CLERK APPROVED AS TO CONTENT: _______________ MATTHEW DOWNING, CITY MANAGER APPROVED AS TO FORM: __ ISAAC ROSEN, CITY ATTORNEY ATTACHMENT 3 RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ARROYO GRANDE ADOPTING THE FISCAL YEAR 2024- 2025 CAPITAL IMPROVEMENT PROGRAM BUDGET AND MAKING APPROPRIATIONS FOR THE AMOUNT BUDGETED WHEREAS, a proposed Capital Improvement Program Budget for the City of Arroyo Grande for the Fiscal Year commencing July 1, 2024, and ending June 30, 2025, was submitted to the City Council and is on file with the Director of Administrative Services; and WHEREAS, proceedings for adoption of said Budget have been duly taken; and WHEREAS, total Capital Improvement Program Expenditures for FY 2024-25 are $18,620,822. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ARROYO GRANDE DOES HEREBY RESOLVE AS FOLLOWS: SECTION 1. The Capital Improvement Program Budget is adopted for the City of Arroyo Grande for the Fiscal Years commencing July 1, 2024, and ending June 30, 2025. SECTION 2. At the close of each Fiscal Year, unexpended appropriations in the Operating Budget will be carried forward to the next fiscal year as necessary to underwrite the expense of outstanding purchase commitments. Unexpended appropriations for authorized, but uncompleted projects as approved by the City Council may be carried forward to the next succeeding Budget upon recommendation by the Administrative Services Director and approval of the City Manager. On motion of Council Member , seconded by Council Member , and on the following roll call vote, to wit: AYES: NOES: ABSENT: th the foregoing Resolution was passed and adopted this 11 day of June, 2024. RESOLUTION NO. PAGE 2 ____ CAREN RAY RUSSOM, MAYOR ATTEST: ________ JESSICA MATSON, CITY CLERK APPROVED AS TO CONTENT: _______________ MATTHEW DOWNING, CITY MANAGER APPROVED AS TO FORM: __ ISAAC ROSEN, CITY ATTORNEY