CC Resolution 13270 - Fiscal Year 2025 Mid-Year Financial Update and Budget Adjustments RESOLUTION NO. 13270
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CAMPBELL
AUTHORIZING MID-YEAR BUDGET ADJUSTMENTS TO REFLECT CHANGES IN
PROJECTED REVENUES AND REQUESTED EXPENDITURE NEEDS FOR FISCAL
(FY) YEAR 2025
WHEREAS, the City Council adopted an annual budget for the operation of all
municipal departments and facilities for Fiscal Year (FY) 2025 and a capital improvement
plan (CIP) for 2025-2029 on June 18, 2024; and
WHEREAS, at the March 18, 2025 City Council meeting, staff presented a Mid-
Year Report on the City's General Fund revenues and expenditures for FY 2025 along
with necessary revenue and expenditure adjustments in other funds; and
WHEREAS, staff has reviewed and presented recommended revenue and
expenditure budget adjustments shown in Attachment C of the accompanying staff report;
and
WHEREAS, staff projects that year-end General Fund revenues for FY 2025 will
be greater than budget estimates by $270,742; and
WHEREAS, staff recommends General Fund expenditure increases of $390,409
for FY 2025; and
WHEREAS, after all mid-year adjustments, the General Fund will be fully balanced
for FY 2025; and
WHEREAS, staff requests other revenue and expenditure adjustments outside the
General Fund for FY 2025 and shown in Attachment C of the accompanying staff report;
and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Campbell
hereby authorizes Mid-Year General Fund Revenue Budget Adjustments for FY 2025
shown in Attachment C of the accompanying staff report and incorporated by reference.
PASSED AND ADOPTED this 18th day of March, 2025, by the following roll call vote:
AYES: Councilmembers: Bybee, Hines, Scozzola, Furtado, Lopez
NOES: Councilmembers: None
ABSENT: Councilmembers: None
APP
Sergio Lopez,
ATTEST:
(��4ajnO&%,Andrea Sandty Clerk
Line-Item Detail for Mid-Year Adjustments(FY 2025)
GENERAL FUND(#101)
1) Revenue Revisions
Account Title Category Dept GL Account Amount
PROP TAXES-CURR SECURE Property Tax FN 101.535.4001 227,600
PROP TAXES-CURR UNSECR Property Tax FN 101.535.4002 (13,300)
PROPERTY TAX PASS THRU Property Tax FN 101.535.4007 (3,500)
RESIDUAL RPTTF DISTRIBUT Property Tax FN 101.535.4008 23,900
PROP TAXES- ERAF Property Tax FN 101.535.4011 (17,500)
Property Tax Total 217,200
SALES AND USE TAXES Sales & Use Taxes FN 101.535.4110 (440,768)
TRANSACTIONS& USE TAX Sales& Use Taxes FN 101.535.4112 (81,445)
PROP 172 PUBLIC SAFETY Sales & Use Taxes FN 101.535.4113 (52,640)
Sales&Use Taxes Total (574,853)
TRANSIENT OCCUPANCY TAX Other Taxes FN 101.535.4150 (50,000)
REAL PROP TRANSFER TAX Other Taxes FN 101.535.4153 131,000
CONSTRUCTION TAX Other Taxes CD 101.554.4151 (30,800)
Other Taxes Total 50,200
CONSTRUCTION PERMITS Licenses and Permits CD 101.554.4210 100,000
ADVANCED PLAN CHECK FEE Licenses and Permits CD 101.554.4211 600,000
GENERAL REVENUE-BLDG DEP Licenses and Permits CD 101.554.4212 (9,400)
PLN CHECK-TITLE 24 ENERG Licenses and Permits CD 101.554.4213 6,600
Licenses and Permits Total 697,200
ST HOMEOWNERS PROP TAX R Intergovernmental Revenue FN 101.535.4581 (3,400)
REIMBURSE-MANDATED COSTS Intergovernmental Revenue FN 101.535.4584 42,000
RATTF REIMBURSEMENT Intergovernmental Revenue PS 101.604.4560 (103,000)
ABANDONED VEHICLE FEES Intergovernmental Revenue PS 101.604.4582 (8,463)
Intergovernmental Revenue Total (72,863)
ADULT SERVICES-CLASSES Charges for Service RC 101.526.4612 54,400
ADULT SERVICES- PROGRAM Charges for Service RC 101.526.4626 (4,300)
COMM GRP SPON-SPEC EVENT Charges for Service RC 101.527.4630 4,300
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Line-Item Detail for Mid-Year Adjustments(FY 2025)
THEATER REVENUE Charges for Service RC 101.529.4631 (500)
THEATER PRESERVATION CHG Charges for Service RC 101.529.4632 57,600
THEATRE FACILITY FEE Charges for Service RC 101.529.4633 (20,550)
THEATER TICKET SALES Charges for Service - RC 101.529.4644 (52,570)
SPONSORSHIP INCOME Charges for Service RC 101.529.4645 (17,000)
THEATER PROGRAM ADS Charges for Service RC 101.529.4646 (2,950)
PROGRAM FEES-SPORTS Charges for Service RC 101.531.4613 24,735
PROGRAM FEES-AQUATICS Charges for Service RC 101.531.4614 42,350
PROGRAM FEES-DAY CAMPS Charges for Service RC 101.532.4617 18,000
PROGRAM FEES-CLASSES Charges for Service RC 101.532.4619 (72,000)
PROGRAM FEES-PRESCHOOL Charges for Service RC 101.532.4620 (4,000)
PROGRAM FEES-FITNESS Charges for Service RC 101.532.4622 32,320
RENTAL DISPUTE RES FEE Charges for Service CD 101.550.4663 5,800
ZONING FEES Charges for Service ., CD 101.551.4660 (154,000)
GENERAL PLAN MAINT FEE Charges for Service CD 101.552.4670 15,000
TRAINING& EDUCATION FEE Charges for Service CD 101.554.4672 4,500
STOP WORK FEE Charges for Service CD 101.554.4673 (36,800)
PROJECT OVERHEAD OFFSET Charges for Service PW 101.720.4725. 4,000
TRAFFIC ENGINEERING FEES Charges for Service PW 101.720.4728 10,000
PROJECT OVERHEAD.OFFSET Charges for Service PW 101.730.4725 (100,000)
ENGR&SUBDIV FILING FEE Charges for Service PW 101.740.4722 125,000
' Charges for Service Total (66,665)
RENTS/LEASES(REAL&PER Leases&Rentals RC 101.527.4810 (130,000)
OTHER RENTAL INCOME Leases& Rentals RC 101.527.4819 26,000
OTHER RENTAL INCOME Leases& Rentals RC 101.529.4819 (45,500)
RENTS/LEASES (REAL& PER Leases& Rentals CD 101.550.4810 46,400
Leases&Rentals Total (103,100)
DONATIONS-YOUTH SCHOLAR Miscellaneous Revenues RC 101.524.4821 1,573
INSURANCE CLAIMS REIMB Miscellaneous Revenues FN 101.535.4962 . 28,000
OTHER REVENUE Miscellaneous Revenues FN 101.535.4965 20,000
NOTICE/IMPROVE/OBLIGATIO Miscellaneous Revenues PW 101.730.4924 41,000
Miscellaneous Revenues Total 90,573
•
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Line-Item Detail for Mid-Year Adjustments(FY 2025)
TRANSACTION PROCESS FEE Other Revenues FN 101.540.4910 33,050
Other Revenues Total 33,050
Grand Total 270,742
2) Expenditure Revisions
Department Description GL Account Amount
City Clerk's Office Ballot Measure Postage 101.511.7424 16,100
City Manager's Office HR Salary Savings for HR Manager, HR Rep, and HR Analyst 101.515.7001 (200,000)
shifted to contractual services
City Manager's Office HR Support for Vacancies in HR Rep, HR Analyst,and Office 101.515.7430 200,000
Support
Recreation &Comm Srvcs Less temporary personnel used for front desk than 101.524.7002 (6,900)
anticipated
Recreation &Comm Srvcs Increase for Activity Guide printing added 8 pages to W/S 101.524.7427 6,260
edition, mailing costs also went up
Recreation&Comm Srvcs Increased class offerings expense is offset by increased 101.526.7002 . 25,000
revenue.
Recreation &Comm Srvcs One less trip offered than budgeted 101.526.7441 (3,000)
Recreation &Comm Srvcs Increased building attendant staffing to support rental 101.527.7002 9,724
program
Recreation &Comm Srvcs Increased PG&E costs 101.527.7420 130,000
Recreation &Comm Srvcs Additional costs associated with replacement of AV 101.527.7429 5,000
equipment in OCBH
Recreation &Comm Srvcs Not as many events requiring security as projected in budget 101.527.7432, (3,000)
Recreation&Comm Srvcs Concerts won't start until July reduced expenditures to just 101.527.7441 (3,000)
cover deposits and equipment needs.
Recreation&Comm Srvcs increased cost in utilities 101.528.7420 8,200
Recreation&Comm Srvcs haven't been able to cancel comcast line 101.529.7421 1,500
Recreation&Comm Srvcs Purchased additional tickets 101.529.7424 2,000
Recreation &Comm Srvcs decreased cost in show expenditures 101.529.7427 (7,110)
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Line-Item Detail for Mid-Year Adjustments(FY 2025)
Recreation &Comm Srvcs based on actual projected needs for reimbursable labor 101.529.7430 (58,355)
Recreation &Comm Srvcs actual cost for the year 101.529.7433 752
Recreation &Comm Srvcs Estimates show savings closer.to$65k, being conservative 101.531.7002 (50,000)
with this estimate
Recreation &Comm Srvcs Emergency purchase of Pool Covers. Last purchased over 10 101.531.7427 11,000
years ago,they began to rip, making it difficult to remove/add
Recreation&Comm Srvcs Increased costs for classes offset by revenue 101.531.7432 10,500
Recreation &"Comm Srvcs Lower costs than expected 101.531.7441 (2,800)
Recreation &Comm Srvcs Correction of IT Internal Service.Fund Charge 101.531.7551 . 20,624
Recreation &Comm Srvcs Estimates show savings closer to$65k, being conservative 101.532.7002 (59,009)
with this estimate
Recreation &Comm Srvcs Additional expenditures needed for Fitness equipment. 101.532.7427 1,000
Recreation &Comm Srvcs Less expenditures needed based upon actual spent ytd. 101.532.7432 (25,000)
Recreation &Comm Srvcs Less expenditures needed based upon actual spent ytd. 101.532.7441 (14,082)
Non-Departmental (Other) Normalizing at 50%YTD;Adding$314,272 to balance General 101.540.7001 (494,887)
Fund
' Non-Departmental (Other) Transfer Out to support increased IT Fund licensing costs • 101.980.9899 143,891
Community Development Unhoused Coordinator—Cell Phone Usage 101.550.7421 1,600
Community Development Added Administrative Office Expenses 101.550.7424 5,000
Community Development Telecom Lawsuit Outside Legal Council ($27K) and Training 101.550.7427 22,000
($10K) Less Savings for Cities Association Planning
Collaborative (-$15K)
Community Development Savings from MGO Project Manager 101.550.7430 (50,000)
Community Development Temporary Administrative Staffing Support 101.550.7432 48,000
Community Development Overtime Savings 101.551.7003 (37,000)
Community Development LAFCO Annual Cost Increase 101.552.7427 315
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Line-Item Detail for Mid-Year Adjustments(FY 2025)
Community Development Increased Building Division Office Expenditures 101.554.7424 3,086
Community Development Third Party Plan Check Services Offset by Added Revenue 101.554.7430 330,000
Community Development Code Enforcement Hearing Officer 101.559.7430 3,000
Legal Services Ballot Measure Litigation Outside Legal Counsel ($100K),Jane 101.560.7430 150,000
Doe vs CPD ($50,000)
Police Department Salary Savings to Offset OT Increase 101.602.7001 (70,000)
Police Department OT Increase due to Staffing Turnover 101.602.7003 70,000
Public Works Outside City Surveyor Services 101.740.7430 40,000
Public Works Shift in Salary Savings to Cover Some Unexpected Building 101.780.7001 (141,000)
Repairs
Public Works Gas Line Repair at Corp Yard 101.780.7428 80,000
Public Works New Sewer Pump at City Hall ($61K), Repair HVAC Pump at 101.780.7429 271,000
City Hall ($61K); Repair Chiller at CCC Building A($19K), HVAC
Units at CCC Building M ($68K), Battery Backup at 2nd St
Garage($62K)
Grand Total 390,409
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Line-Item Detail for Mid-Year Adjustments(FY 2025)
OTHER FUNDS
Fund Description Rev or Exp GL Account Amount
204-Gas Tax Fund .Transfer vacancy savings to other operational costs Exp 204.760.7001 (40,000)
204-Gas Tax Fund Overtime due to reduced staff Exp 204.760.7003 10,000
204-Gas Tax Fund Thermoplastic Striping material Exp 204.760.7428 10,000
204-Gas Tax Fund Traffic calming measures on Arroyo Seco Drive Exp 204.760.7432 20,000
207-LLD Fund Transfer vacancy savings to other operational costs Exp 207.770.7001 (85,000)
207-LLD Fund Overtime due to reduced staff Exp 207.770.7003 20,000
207-LLD Fund Purchase four(4)Signalized Intersection Battery Backups and Exp 207.770.7429 65,000
one (1)Signalized Intersection Control Cabinet
207-LLD Fund Transfer vacancy savings to other operational costs Exp 207.775.7001 (160,000)
207-LLD Fund Overtime due to reduced staff Exp 207.775.7003 10,000
207-LLD Fund Increased costs of water used for irrigation Exp 207.775.7420 40,000
207-LLD Fund Turf fertilizer and water-saving products Exp 207.775.7428 30,000
207-LLD Fund Contractual tree maintenance services due to reduced in- Exp 207.775.7432 80,000
house staff for the City's tree trimming program
237-CFD#2 Fund Outside legal services for CFD#2 annexations Exp 237.741.7430 10,000
641-Motor Vehicle Pool Fund Transfer vacancy savings to other operational costs Exp 641.750.7001 (15,000)
641-Motor Vehicle Pool Fund. Overtime due to reduced staff Exp 641.750.7003 15,000
647-IT Pool Fund eScribe- New agenda management program for City Clerk Exp 647.547.7429 25,300
647-IT Pool Fund Rubrik Support -3 yr support was initially purchased so I was Exp 647.547.7429 43,541
not aware of the renewal to add to the fiscal year budget.
Support is needed.
647- IT Pool Fund Microsoft Azure Cloud Backup Services -Users are adding Exp 647.547.7429 11,000
more data to our SharePoint so the backup data to the cloud
is increasing.
647-IT Pool Fund Social Assurance -Communications will replace the social Exp 647.547.7429 4,500
media tool to this software.
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Line-Item Detail for Mid-Year Adjustments(FY 2025)
647-IT Pool Fund Microsoft Office 365- Increased Microsoft Office Licensing Exp 647.547.7429 34,000
Costs+CoPilot
647- IT Pool Fund LynxGIS -on pace, City is requesting more work and Exp 647.547.7430 10,000
integrations on the GIS application.
647- IT Pool Fund Provecta- Network Services needed to assist the IT Exp 647.547.7430 10,350
department due to being short staffed.
647-IT Pool Fund KBA Docusys - Increasing number of printer toners being Exp 647.547.7438 5,200
ordered.
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