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Home My WebLink AboutCC Resolution 26-13377 - Fiscal Year 2026 Mid Year Financial Update and Budget AdjustmentsRESOLUTION NO. 26-13377 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 2026 WHEREAS, the City Council adopted an annual budget for the operation of all municipal departments and facilities for Fiscal Year (FY) 2026 and a capital improvement plan (CIP) for 2026-2030 on June 17, 2025; and WHEREAS, at the March 24, 2026 City Council meeting, staff presented a Mid -Year Report on the City's General Fund revenues and expenditures for FY 2026 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 2026 will be greater than budget estimates by 53 193; and WHEREAS, staff recommends General Fund expenditure decreases of $529,876 for FY 2026; and WHEREAS, after all mid -year adjustments, the General Fund will remain fully balanced for FY 2026; and WHEREAS, staff requests other revenue and expenditure adjustments outside the General Fund for FY 2026 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 2026 shown in Attachment 3 of the accompanying staff report and incorporated by reference. PASSED AND ADOPTED this 24th day of March 2026, by the following roll call vote: AYES: Councilmembers: Lopez, Hines, Bybee, Scozzola, Furtado NOES: Councilmembers: None ABSENT: Councilmembers: None PP OVED: (� t Daniel E. Fu ado, May r ATTEST: Andrea SaDders, City Clerk GENERAL FUND (#101) 1) Revenue Revisions Account Title PROP TAXES - CURR SECURE PROP TAXES - CURR UNSECR PROPERTY TAX PASS THRU RESIDUAL RPTTF DISTRIBUT PROP TAXES - ERAF Line -Item Detail for Mid -Year Adjustments (FY 2026) Cateaory Dept GL Account Amount A - PROPERTY TAX FN 101.535.4001 373,300 A - PROPERTY TAX FN 101.535.4002 23,200 A - PROPERTY TAX FN 101.535.4007 3,500 A - PROPERTY TAX FN 101.535.4008 (63,900) A - PROPERTY TAX FN 101.535.4011 444,20.0 A - PROPERTY TAX Total 780,300 SALES AND USE TAXES B - SALES TAX FN 101.535.4110 (159,171) TRANSACTIONS & USE TAX B - SALES TAX FN 101.535.4112 (156,238) B - SALES TAX Total (315,409) FRANCHISES - CABLE TV C - OTHER TAXES CM 101.510.4122 (50,000) AT&T FRANCHISE FEE C - OTHER TAXES CM 101.510.4125 (5,000) CONSTRUCTION TAX C - OTHER TAXES CD 101.554.4151 (100,000) BUSINESS LICENSE TAX C - OTHER TAXES FN 101.535.4152 (49,900) C - OTHER TAXES Total (204,900) CONSTRUCTION PERMITS D - LICENSES & PERMITS CD 101.554.4210 (100,000) ADVANCED PLAN CHECK FEE D - LICENSES & PERMITS CD 101.554.4211 100,000 GENERAL REVENUE-BLDG DEP D - LICENSES & PERMITS CD 101.554.4212 6,000 PLN CHECK -TITLE 24 ENERG D - LICENSES & PERMITS CD 101.554:4213 5,000 D - LICENSES & PERMITS Total 11,000 RATTF REIMBURSEMENT G - INTERGOVERNMENTAL REVENUE PS 101.604.4560 (103,000) STATE MTR VEH IN LIEU TA G - INTERGOVERNMENTAL REVENUE FN 101.535.4580 20,500 ST HOMEOWNERS PROP TAX R G - INTERGOVERNMENTAL REVENUE FN 101.535.4581 (1,400) REIMBURSE -MANDATED COSTS G - INTERGOVERNMENTAL REVENUE FN 101.535.4584 (38,600) POST REIMBURSEMENTS G - INTERGOVERNMENTAL REVENUE PS 101.601.4588 11,500 G - INTERGOVERNMENTAL REVENUE Total (111,000) PROGRAM REVENUE -MUSEUM H - CHARGES FOR SERVICES RC 101.528.4609 6,440 AINSLEY HOUSE RENTAL H - CHARGES FOR SERVICES RC 101.528.4610 (3,480) Page 1 of 6 Line -Item Detail for Mid -Year Adjustments (FY 2026) ADMISSION FEES -MUSEUM H - CHARGES FOR SERVICES RC 101.528.4611 900 ADULT SERVICES - CLASSES H - CHARGES FOR SERVICES RC 101.526.4612 72,000 PROGRAM FEES -SPORTS H - CHARGES FOR SERVICES RC 101.531.4613 (106,000) PROGRAM FEES -AQUATICS H - CHARGES FOR SERVICES RC 101.531.4614 (57,000) PROGRAM FEES -DAY CAMPS H - CHARGES FOR SERVICES RC 101.532.4617 37,000 PROGRAM FEES -FITNESS H - CHARGES FOR SERVICES RC 101.532.4622 (14,000) ADULT SERVICES - PROGRAM H - CHARGES FOR SERVICES RC 101.526.4626 (18,000) SKATE PARK INCOME H - CHARGES FOR SERVICES RC 101.531.4628 4,100 COMM GRP SPON-SPEC EVENT H - CHARGES FOR SERVICES RC 101.527.4630 (1,921) THEATER PRESERVATION CHG H - CHARGES FOR SERVICES RC 101.529.4632 1,305 THEATRE FACILITY FEE H - CHARGES FOR SERVICES RC 101.529.4633 4,831 THEATER TICKET SALES H - CHARGES FOR SERVICES RC 101.529.4644 (31,290) SPONSORSHIP INCOME H - CHARGES FOR SERVICES RC 101.529.4645 (3,000) THEATER PROGRAM ADS H - CHARGES FOR SERVICES RC 101.529.4646 (1,750) ZONING FEES _ H - CHARGES FOR SERVICES CD 101.551.4660 (180,000) RENTAL DISPUTE RES FEE H - CHARGES FOR SERVICES CD 101.550.4663 17,800 GENERAL PLAN MAINT FEE H - CHARGES FOR SERVICES CD 101.552.4670 30,000 TRAINING & EDUCATION FEE H - CHARGES FOR SERVICES CD 101.554.4672 6,000 STOP WORK FEE H - CHARGES FOR SERVICES CD 101.554.4673 (13,000) OTHER FILING FEES H - CHARGES FOR SERVICES PS 101.603.4690 (2,600) FALSE ALARM FEES-PD H - CHARGES FOR SERVICES PS 101.602.4693 (1,000) COST RECOVERY-PD DUI H - CHARGES FOR SERVICES PS 101.604.4698 (2,700) COST RECOVERY-PD H - CHARGES FOR SERVICES PS 101.604.4704 (79,800) PROJECT OVERHEAD OFFSET H - CHARGES FOR SERVICES PW 101.730.4725 (140,000) H - CHARGES FOR SERVICES Total (475,165) RENTS/LEASES (REAL & PER I - LEASES & RENTALS RC 101.527.4810 40,000 RENTS/LEASES (REAL & PER I - LEASES & RENTALS CD 101.550.4810 32,400 OTHER RENTAL INCOME I - LEASES & RENTALS RC 101.527.4819 30,000 OTHER RENTAL INCOME I - LEASES & RENTALS RC 101.529.4819 66,157 I - LEASES & RENTALS Total 168,557 DONATIONS -MEALS J - MISC. & OTHER REVENUE RC 101.525.4816 7,000 J - MISC. & OTHER REVENUE Total 7,000 Page 2 of 6 Line -Item Detail for Mid -Year Adjustments (FY 2026) DONATIONS -YOUTH SCHOLAR SALE OF REAL/PERS PROP OTHER REVENUE J - MISCELLANEOUS REVENUE J - MISCELLANEOUS REVENUE J - MISCELLANEOUS REVENUE RC FN PS 101.524.4821 101.535.4960 101.602.4965 1,300 19,000 11,750 J - MISCELLANEOUS REVENUE Total 32,050 BEG FUND BAL-OPERATING O - OFS - OPERATING TRANSFERS FN 101.535.6090 160,760 O - OFS - OPERATING TRANSFERS Total 160,760 Grand Total 53,193 2) Expenditure Revisions Department Description GL Account Amount City Clerk's Office Savings to offset increased disclosure system costs 101.511.7422 (4,200) City Clerk's Office Savings to offset increased disclosure system costs. 101.511.7424 (4,200) City Clerk's Office Increased costs needed for disclosure system. 101.511.7430 8,400 City Manager's Office Partial offset to increased HR legal costs. Reduction in unemployment claims expenses based on actual costs to date and trends. 101.515.7442 (80,000) City Manager's Office Increased HR legal costs related to negotiations and other employment matters. 101.515.7430 124,000 Recreation & Comm Srvcs Temporary personnel needs based on YTD actuals. 101.524.7002 (6,900) Recreation & Comm Srvcs Special Department Exp. - Activity Guide increases (number of pages, number printed, postal costs, production) 101.524.7427 7,510 Recreation & Comm Srvcs Other Contractual Services - Increased meal donations (offset by revenue increase in 101.525.4816) 101.525.7432 7,000 Page 3 of 6 Line -Item Detail for Mid -Year Adjustments (FY 2026) Recreation & Comm Srvcs Temporary Personnel - Increased class offerings (offset by 101.526.7002 16,773 revenue increase in 101.526.4612) Recreation & Comm Srvcs Special Community Services - Reduced expenses - 2 less trips 101.526.7441 (16,291) offered (corresponding reduction in revenue in 101.526.4626) Recreation & Comm Srvcs Other Contractual Services - Additional need for security, 101.527.7432 13,500 based on actuals, (direct pass -through to customer and increase in revenue recognized in 101.527.4819) Recreation & Comm Srvcs Temporary Personnel - Increase in field trips (offset by 101.528.7002 2,000 revenue increase in 101.528.4609) Recreation & Comm Srvcs Special Department Expense - Based on actuals for season 101.529.7427 (8)300) shows Recreation & Comm Srvcs Professional & Specialized Service - Based on actuals for 101.529.7430 (4,162) season shows Recreation & Comm Srvcs Temporary Personnel - Decrease due to pool closure Nov -Jan 101.531.7002 (50,000) (corresponding reduction in revenue 101.531.4616) Recreation & Comm Srvcs Other Contractual Services - Decrease in enrollment for 101.531.7432 (13,780) contract sports classes/camps (corresponding reduction in revenue in 101.531.4613) Recreation & Comm Srvcs Special Department Expense - Preschool licensing 101.532.7427 3,000 requirements (lead testing, application fees) Recreation & Comm Srvcs Other Contractual Services - Decrease in enrollment for 101.532.7432 (5,000) contracts (theatre classes) Recreation & Comm Srvcs Special Community Services - Based on YTD actuals and 101.532.7441 (32,400) estimates for summer 2026 Finance Offset higher than anticipated professional meeting costs. 101.535.7424 (2,500) Decrease in office expenses based on actual needs. Finance Higher than expected training and professional meeting costs. 101.535.7435 2,500 Page 4 of 6 Line -Item Detail for Mid -Year Adjustments (FY 2026) Non -Departmental (Other) Higher than expected general liability and insurance claims expenses. 101.540.7442 75,000 Non -Departmental (Other) Excess vacancy savings over 2% factor and based on YTD actual trends. 101.540.7001 (1,005,905) Non -Departmental (Other) Transfer Out to support increased IT Fund licensing costs. 101.980.9899 60,502 Community Development Salary Savings to Offset Interim Planning Staff Services. 101.551.7001 (49,999) Community Development Interim Planning Staff Services - Planning Tech. 101.551.7430 49,999 Legal Services Additional Outside Legal Counsel for Measure K, 820 Harriet, 1368 Theresa, and Jane Doe vs CPD cases. 101.560.7430 262,000 Police Department Salary Savings to Offset OT Increase. 101.602.7001 (120,000) Police Department OT Increase due to Staffing Shortages. 101.602.7003 100,000 Police Department Increased need or IT supplies. 101.602.7427 20,000 Police Department Salary Savings to Offset OT Increase. 101.605.7001 (275,000) Police Department OT Increase due to Staffing Shortages. 101.605.7003 275,000 Public Works Salary savings to offset temporary office assistant. 101.701.7001 (25,000) Public Works Temporary office assistant. 101.701.7430 25,000 Public Works Purchase of one (1) new HVAC unit at the Campbell Community Center Building N and \repair work to the fire sprinkler system at the Campbell Community Center for repair work to the fire sprinkler system at the Campbell Community Center. Proposed funding from Community Center reserve. 101.780.7432 56,000 Public Works Emergency pool repairs at CCC. Proposed funding from Community Center reserve. 101.780.7428 51,577 Public Works Emergency roof repairs at CCC Building A. Proposed funding from Community Center reserve. 101.780.7429 14,000 Grand Total (529,876) Page 5 of 6 OTHERFUNDS Fund Line -Item Detail for Mid -Year Adjustments (FY 2026) Descri otion Rev or Exo GL Account Amount 204 -Gas Tax Fund Salary Savings to Offset contractual service needs Exp 204.760.7001 (170,000) 204 - Gas Tax Fund Contractual services for Centerline stripping annual project Exp 204.760.7432 170,000 and sidewalk removal and replacement projects 207 - LLD Fund , Salary Savings to Offset equipment needs Exp 207.770.7001 (80,000) 207 - LLD Fund Purchase two (2) Gridsmart Processors, Video Detection Exp 207.770.7429 80,000 Equipment for Winchester Blvd and Hacienda Ave intersection, and four (4) Signalized Intersection Battery Backups 207 - LLD Fund Salary Savings to Offset contractual service needs Exp 207.775.7001 (98,000) 207 - LLD Fund Additional contractual tree pruning and purchase and Exp 207.775.7432 98,000 installation of new irrigation controllers 641- Motor Vehicle Pool Fund Salary Savings to Offset equipment needs Exp 641.750.7001 (70,000) 641- Motor Vehicle Pool Fund Budget shift from maintenance account to equipment account Exp 641.750.7429 (30,000) for purchase of electric service vehicle for parks. 641- Motor Vehicle Pool Fund Purchase of electric light duty truck, striper attachment, Exp 641.750.7884 100,000 electric powered service vehicle for parks 647 - IT Pool Fund ESRI - Service price increase as they changed their Exp 647.547.7429 12,700 subscription 647 - IT Pool Fund VMWare Renewal - Changed their service to subscription Exp 647.547.7429 18,708 based 647 - IT Pool Fund SQL for Laserfiche Exp 647.547.7429 2,651 647 - IT Pool Fund PC's for PD report writing Exp 647.547.7438 16,443 647 - IT Pool Fund Teams conference rooms - Need to purchase controllers for Exp 647.547.7429 10,000 Teams room for all conference rooms. 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