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CC Resolution 12940 - Mid-Year Budget Adjustments in Projected Revenues and Requested Expeniture needs for Fiscal Year 2023RESOLUTION NO. 12940 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 2023 WHEREAS, the City Council adopted an annual budget for the operation of all municipal departments and facilities for Fiscal Year (FY) 2023 and a capital improvement plan (CIP) for 2023-2027 on June 21, 2022; and WHEREAS, at the February 21, 2023 City Council meeting, staff presented a Mid - Year Report on the City's General Fund revenues and expenditures for FY 2023 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 2023 will be greater than budget estimates by approximately $3,005,399; and WHEREAS, staff requests General Fund expenditure increases of $1,768,602 for FY 2023; and WHEREAS, after all mid -year adjustments, the General Fund will be fully balanced for FY 2022 with a slight projected surplus of 542 688; and WHEREAS, staff requests other revenue and expenditure adjustments outside the General Fund for FY 2023 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 2023 shown in Attachment C of the accompanying staff report and incorporated by reference. PASSED AND ADOPTED this 21 st day of February 2023, by the following roll call vote: AYES: COUNCILMEMBERS: Lopez, Scozzola, Furtado, Landry, Bybee NOES: COUNCILMEMBERS: None ABSENT: COUNCILMEMBERS: None APP VED: Anne Bybee, Mayor ATTEST: 4�,teke� 4 & Andrea Sand r , City Clerk Line -Item Detail for Mid -Year Adjustments (FY 2023) GENERAL FUND (#101) 1) Revenue Revisions Account Title Cateaory Dept GL Account Amount PROP TAXES - CURR SECURE A - PROPERTY TAX FN 101.535.4001 244,900 PROP TAXES - CURR UNSECR A - PROPERTY TAX FN 101.535.4002 (16,800) PROPERTY TAX PASS THRU A - PROPERTY TAX FN 101.535.4007 (7,500) RESIDUAL RPTTF DISTRIBUT A - PROPERTY TAX FN 101.535.4008 (32,500) PROP TAXES - ERAF A - PROPERTY TAX FN 101.535.4011 (316,500) A - PROPERTY TAX Total (128,400) SALES AND USE TAXES B - SALES TAX FN 101.535.4110 2,093,909 TRANSACTIONS & USE TAX B - SALES TAX FN 101.535.4112 224,538 8 - SALES TAX Total 2,318,447 FRANCHISES - CABLE TV C - OTHER TAXES CM 101.510.4122 (36,500) AT&T FRANCHISE FEE C - OTHER TAXES CM 101.510.4125 (43,000) TRANSIENT OCCUPANCY TAX C - OTHER TAXES FN 101.535.4150 450,000 REAL PROP TRANSFER TAX C - OTHER TAXES FN 101.535.4153 (387,500) CONSTRUCTION TAX C - OTHER TAXES CD 101.554.4151 (10,800) FARMERS MARKET IN LIEU C - OTHER TAXES CM 101.556.4155 7,500 C - OTHER TAXES Total (20,300) CONSTRUCTION PERMITS D - LICENSES & PERMITS CD 101.554.4210 222,000 ADVANCED PLAN CHECK FEE D - LICENSES & PERMITS CD 101.554.4211 67,200 GENERAL REVENUE-BLDG DEP D - LICENSES & PERMITS CD 101.SS4.4212 4,600 PLN CHECK -TITLE 24 ENERG D - LICENSES & PERMITS CD 101.554.4213 4,600 TECHNOLOGY ENHANCEMNT FE D - LICENSES & PERMITS CD 101.554.4214 (19,720) D - LICENSES & PERMITS Total 278,680 CODE ENFORCEMENT FINES E - FINES/FORFEITS/PENALTIES CD 101.559.4371 40,000 VEHICLE CODE FINES -COUNT E - FINES/FORFEITS/PENALTIES PS 101.604.4320 (25,000) VEHICLE CODE FINES -STATE E - FINES/FORFEITS/PENALTIES PS 101.604.4330 (12,500) E - FINES/FORFEITS/PENALTIES Total 2,500 INVESTMENT EARNINGS F - INVESTMENT INCOME FN 101.535.4410 (200,000) Page 1 of 9 Line -Item Detail for Mid -Year Adjustments (FY 2023) UNREALIZED GAINS/LOSSES F - INVESTMENT INCOME FN 101.535.4431 500,000 F - INVESTMENT INCOME Total 300,000 ST HOMEOWNERS PROP TAX R G - INTERGOVERNMENTAL REVENUE FN 101.535.4581 (3,900) OTHER GRANTS G - INTERGOVERNMENTAL REVENUE PS 101.604.4523 3,500 TRANSIT SHELTER ADVERTIS G - INTERGOVERNMENTAL REVENUE PW 101.720.4544 2,000 G - INTERGOVERNMENTAL REVENUE Total 1,600 ADULT SERVICES - CLASSES H - CHARGES FOR SERVICES RC 101.526.4612 26,775 ADULT SERVICES - PROGRAM H - CHARGES FOR SERVICES RC 101.526.4626 (17,200) COMM GRP SPON-SPEC EVENT H - CHARGES FOR SERVICES RC 101.527.4630 1,930 FACILITY RENTAL SURCHARG H - CHARGES FOR SERVICES RC 101.527.4634 2,000 THEATER PRESERVATION CHG H - CHARGES FOR SERVICES RC 101.529.4632 (20,550) THEATRE FACILITY FEE H - CHARGES FOR SERVICES RC 101.529.4633 (9,300) THEATER TICKET SALES H - CHARGES FOR SERVICES RC 101.529.4644 (56,600) SPONSORSHIP INCOME H - CHARGES FOR SERVICES RC 101.529.4645 6,500 THEATER PROGRAM ADS H - CHARGES FOR SERVICES RC 101.529.4646 225 PROGRAM FEES -SPORTS H - CHARGES FOR SERVICES RC 101.531.4613 115,000 PROGRAM FEES -FITNESS H - CHARGES FOR SERVICES RC 101.531.4622 9,000 SKATE PARK INCOME H - CHARGES FOR SERVICES RC 101.531.4628 5,700 PROGRAM FEES -DAY CAMPS H - CHARGES FOR SERVICES RC 101.532.4617 60,000 PROGRAM FEES -CLASSES H - CHARGES FOR SERVICES RC 101.532.4619 136,500 PROGRAM FEES -PRESCHOOL H - CHARGES FOR SERVICES RC 101.532.4620 (68,500) ZONING FEES H - CHARGES FOR SERVICES CD 101.551.4660 (160,000) GENERAL PLAN MAINT FEE H - CHARGES FOR SERVICES CD 101.552.4670 (56,600) MICROFILM FEES H - CHARGES FOR SERVICES CD 101.554.4661 (100) TRAINING & EDUCATION FEE H - CHARGES FOR SERVICES CD 101.554.4672 16,000 STOP WORK FEE H - CHARGES FOR SERVICES CD 101.554.4673 50,000 FALSE ALARM FEES-PD H - CHARGES FOR SERVICES PS 101.602.4693 (1,000) COMM GRP SPON-SPEC EVENT H - CHARGES FOR SERVICES PS 101.604.4630 31,950 COST RECOVERY-PD DUI H - CHARGES FOR SERVICES PS 101.604.4698 (2,500) COST RECOVERY-PD H - CHARGES FOR SERVICES PS 101.604.4704 (26,700) PROJECT OVERHEAD OFFSET H - CHARGES FOR SERVICES PW 101.720.4725 2,000 TRAFFIC ENGINEERING FEES H - CHARGES FOR SERVICES PW 101.720.4728 3,000 Page 2 of 9 Line -Item Detail for Mid -Year Adjustments (FY 2023) PROJECT OVERHEAD OFFSET H - CHARGES FOR SERVICES PW 101.730.4725 (30,000) SMALL CELLS PERMIT—PUBLI H - CHARGES FOR SERVICES PW 101.730.4737 10,000 SALE -MAPS & PUBLICATIONS H - CHARGES FOR SERVICES PW 101.730.4760 (20,000) ENGR & SUBDIV FILING FEE H - CHARGES FOR SERVICES PW 101.740.4722 42,000 PROJECT OVERHEAD OFFSET H - CHARGES FOR SERVICES PW 101.740.4725 50,000 COMMUNITY GARDEN FEES H - CHARGES FOR SERVICES PW 101.745.4735 700 H - CHARGES FOR SERVICES Total 100,230 RENTS/LEASES (REAL & PER I - LEASES & RENTALS RC 101.527.4810 50,000 OTHER RENTAL INCOME I - LEASES & RENTALS RC 101.527.4819 125,000 OTHER RENTAL INCOME I - LEASES & RENTALS RC 101.529.4819 (144,000) RENTS/LEASES (REAL & PER I - LEASES & RENTALS FN 101.540.4810 200 RENTS/LEASES (REAL & PER I - LEASES & RENTALS PW 101.701.4810 1,400 1 - LEASES & RENTALS Total 32,600 DONATIONS -SR CITIZENS CT J - MISC. & OTHER REVENUE RC 101.526.4813 240 J - MISC. & OTHER REVENUE Total 240 OTHER REVENUE 1 - MISCELLANEOUS REVENUE CM 101.510.4965 1,050 DONATIONS -YOUTH SCHOLAR J - MISCELLANEOUS REVENUE RC 101.524.4821 10,894 OTHER REVENUE J - MISCELLANEOUS REVENUE CD 101.554.4965 1,200 IN -LIEU FEES J - MISCELLANEOUS REVENUE CD 101.554.4974 5,000 OTHER REVENUE J - MISCELLANEOUS REVENUE PS 101.604.4965 75 OTHER REVENUE J - MISCELLANEOUS REVENUE PS 101.605.4965 1,587 TREE IN LIEU FEE J - MISCELLANEOUS REVENUE PW 101.701.4971 10,000 NOTICE/IMPROVE/OBLIGATIO J - MISCELLANEOUS REVENUE PW 101.730.4924 3,500 J - MISCELLANEOUS REVENUE Total 33,306 OPERATING TRANSFERS IN O - OFS - OPERATING TRANSFERS FN 101.980.6899 86,497 O - OFS - OPERATING TRANSFERS Total 86,497 Grand Total 3,005,399 Page 3 of 9 Line -Item Detail for Mid -Year Adjustments (FY 2023) 2) Expenditure Revisions Department Description GL Account Amount City Manager's Office CITY MANAGER: Admin Analyst Savings 10-16-22 to 01-23-23 101.510.7001 (60,000) City Manager's Office CITY MANAGER: Council and Executive Team Facilitator 101.510.7435 18,100 City Manager's Office HR: Temporary staff support 101.515.7430 65,000 City Manager's Office HR: Executive Team Facilitator 101.515.7437 6,800 City Manager's Office Total 29,900 City Clerk's Office CITY CLERK: Depty City Clerk Savings through 03-19-23 101.511.7001 (108,000) City Clerk's Office CITY CLERK: Temporary City Clerk help 101.511.7430 52,500 City Clerk's Office Total (55,500) Recreation & Comm Srvcs RCS: Increase temporary staffing to cover Adult Center office 101.524.7002 8,000 Recreation & Comm Srvcs RCS: Training for new staff and attendance at state 101.524.7435 3,000 conference Recreation & Comm Srvcs RCS: Reduced need for Senior Nutrition meals City funding 101.525.7432 (20,000) Recreation & Comm Srvcs RCS: Increased adult services class offerings 101.526.7002 10,000 Recreation & Comm Srvcs RCS: Reduced trip offerings 101.526.7441 (18,000) Recreation & Comm Srvcs RCS: Building Attendant vacancy savings 101.527.7002 (21,400) Recreation & Comm Srvcs RCS: Higher than expected utility costs 101.527.7420 297,364 Recreation & Comm Srvcs RCS: Lower actual costs for security company; offset by use of 101.527.7432 (13,800) CPD Recreation & Comm Srvcs RCS: Higher than expected credit card fees due to increase in 101.527.7438 44,000 program activity Recreation & Comm Srvcs RCS: Additional Summer Concert Series expenses 101.527.7441 3,200 Recreation & Comm Srvcs RCS: Higher than expected utility costs 101.528.7420 11,008 Recreation & Comm Srvcs RCS: Increaed musuem exhibit expenses 101.528.7427 5,300 Recreation & Comm Srvcs RCS: Higher than expected utility costs 101.529.7420 9,270 Page 4 of 9 Line -Item Detail for Mid -Year Adjustments (FY 2023) Recreation & Comm Srvcs RCS: Decreased materials needs for rentals due to decreased 101.529.7430 (44,445) demand Recreation & Comm Srvcs RCS: Lower than expected annual premium for insurance 101.529.7433 (10,016) Recreation & Comm Srvcs RCS: HT Preservation Reserve - offset with draw down from 101.529.7883 86,496 reserve Recreation & Comm Srvcs RCS: Increased expenses for youth basketball and drop in 101.531.7002 12,900 sports Recreation & Comm Srvcs RCS: Increaed costs for sports, acquatics, and fitness; offset by 101.531.7432 64,500 higher fee revenue Recreation & Comm Srvcs RCS: Reduction in credit card fees which are being charged to 101.531.7438 (16,000) another division instead Recreation & Comm Srvcs RCS: Youth Basketball League uniforms and supplies 101.531.7441 10,500 Recreation & Comm Srvcs RCS: Reduction in temporary personnel for one less preschool 101.532.7002 (29,076) class offerred Recreation & Comm Srvcs RCS: Increased day camp expenses offset by fee revenue 101.532.7432 77,500 Recreation & Comm Srvcs RCS: Reduction in credit card fees which are being charged to 101.532.7438 (16,000) another division instead Recreation & Comm Srvcs Total 454,301 Finance FN: Vacancy savings Office Assistant through 03-31-23 / CIA to 101.535.7001 (88,400) ACII Upgrade Finance FN: Ad Hoc Payroll Support / Temp Office Assistant Support / 101.535.7430 88,400 GASB 75 Actuarial Study Finance Total - Community Development CDD: Third Party Plan Checks / PT Permit Tech Services 101.554.7430 210,000 Community Development Total 210,000 Police Department PD: Various vacancy savings 101.601.7001 (25,000) Police Department PD: Contracted online advertising recruitment management 101.601.7427 25,000 Police Department PD: Various vacancy savings Page 5 of 9 101.604.7001 (52,708) Line -Item Detail for Mid -Year Adjustments (FY 2023) Police Department PD: New 3D laser scanner to document major traffic collision scenes and major crime scenes 101.604.7427 52,708 Police Department Total - Public Works PW: Vacancy savings for temporary staff 101.701.7002 (10,000) Public Works PW: Initial Structural Study of the Ainsley House 101.701.7430 10,000 Public Works PW: Vacancy savings various 101.780.7001 (35,000) Public Works PW: Vacancy savings temporary positions 101.780.7002 (33,000) Public Works PW: Unplanned HVAC control replacement at the Campbell 101.780.7428 56,600 Community Center Building Q / Corp Yard Admin Building emergency roof repair / unplanned auto -door replacement at the Campbell Community Center Building M Room 50 Public Works PW: Campbell Community Center K Wing to replace 3 HVAC 101.780.7429 232,800 units / Unplanned Air Handler Repairs at City Hall / Re -piping existing lines to new heat pumps at the Campbell Community Center Building B / 2nd Street Garage Elevator repairs / Campbell Community Center emergency pool boiler replacement / failing HVAC units (3) at the Campbell Community Center Building C Public Works Total 221,400 Non -Departmental (Other) IT: Transfer to cover IT mid -year adjusts / PW: Outright fleet 101.980.9899 401,180 purchase Non -Departmental (Other) NonDept: Higher than expexted utility costs 101.540.7420 163,000 Non -Departmental (Other) FN: Former Sales Tax Consultant Audits / Trace3 Recovery 101.540.7430 173,000 New Sales Tax Auditors Non -Departmental (Other) FN: PLAN JPA final premium #'s 101.540.7433 (25,657) Non -Departmental (Other) FN: Correct ESCO Loan Payment Budget 101.540.7438 80,000 Non -Departmental (Other) FN: Revised OPEB ARC Costs 101.540.7626 107,978 Non -Departmental (Other) NonDept: Transfer to support CIP project 22AA CCC C-wing 101.990.9999 9,000 Breezeway Re -roofing Non -Departmental (Other) Total 908,501 Page 6 of 9 Line -Item Detail for Mid -Year Adjustments (FY 2023) Grand Total 1,768,602 Page 7 of 9 Line -Item Detail for Mid -Year Adjustments (FY 2023) Fund Desription Rev or Exp GL Account Amount 207 - LLD Fund Vacancy Savings Exp 207.770.7001 (60,000) 207 - LLD Fund Signalized Intersection Battery Backup Project Exp 207.770.7429 60,000 207 - LLD Fund Vacancy Savings Exp 207.775.7001 (80,000) 207 - LLD Fund Tree Trimming Exp 207.775.7432 50,000 207 - LLD Fund Campbell Community Center Turf Renovation Project Exp 207.775.7428 30,000 212 - State & Local Grants Increased funding for CIP 2200 - Measure B Bike/Ped Rev 212.535.4571 264.96 Education & Encouragement 212 - State & Local Grants Increased funding for CIP 2200 - Measure B Bike/Ped Exp 212.990.9999 264.96 Education & Encouragement 212 - State & Local Grants Increased funding for CIP 23QQ- Measure B Bike/Ped Rev 212.535.4571 4,220.46 Education & Encouragement 212 - State & Local Grants Increased funding for CIP 23QQ - Measure B Bike/Ped Exp 212.990.9999 4,220.46 Education & Encouragement 233 - Housing Fund Housekeys Contractual Services Exp 233.537.7430 20,000 233 - Housing Fund Housing Program Audit Consultant Savings Exp 233.557.7430 (160,000) 237 - CFD #2 Actual Assessment Revenue Increase Rev 237.741.5005 17,150 435 - Capital Projects Harriet Ave Sidewalk Exp 435.21QQ.7130 (1,502) 435 - Capital Projects Harriet Ave Sidewalk Exp 435.20GG.7130 1,502 435 - Capital Projects Increased Funding for CCC C-wing Breezeway Re -roofing Exp 435.22AA.7883 9,000 435 - Capital Projects Increased Funding for CCC C-wing Breezeway Re -roofing Rev 435.990.6999 9,000 435 - Capital Projects Increased funding for CIP 2200 - Measure B Bike/Ped Exp 435.2200.7130 264.96 Education & Encouragement 435 - Capital Projects Increased funding for CIP 2200 - Measure B Bike/Ped Rev 435.990.6999 264.96 Education & Encouragement 435 - Capital Projects Increased funding for CIP 23QQ - Measure B Bike/Ped Exp 435.23QQ.7883 4,220.46 Education & Encouragement Page 8 of 9 Line -Item Detail for Mid -Year Adjustments (FY 2023) 435 - Capital Projects Increased funding for CIP 23QQ - Measure B Bike/Ped Rev 435.990.6999 4,220.46 Education & Encouragement 641 - Motor Pool Vacancy Savings Exp 641.750.7001 (60,000) 641 - Motor Pool Greater than Expected Fuel Costs Exp 641.750.7426 60,000 647 - MIS Pool Fund Desktop Computer Replacement Exp 647.547.7438 45,000 647 - MIS Pool Fund Employee Training Exp 647.547.7437 20,000 647 - MIS Pool Fund Overtime to support public meetings after hours Exp 647.547.7003 6,000 647 - MIS Pool Fund secondary internet line to 1G synchronous Exp 647.547.7421 3,600 647 - MIS Pool Fund Archive Social- used to archive Social Media posts for PRA Exp 647.547.7429 4,880 647 - MIS Pool Fund Adobe Acrobat Pro licenses Exp 647.547.7429 900 647 - MIS Pool Fund Lynx technology GIS-related costs over budget because of Exp 647.547.7430 10,000 online GIS Permit Application with GIS layer 647 - MIS Pool Fund Water Tower lighting maintenance Exp 647.547.7430 3,400 647 - MIS Pool Fund Transfer In from General Fund Rev 647.980.6899 93,780 Page 9 of 9