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HomeMy WebLinkAbout- - Agenda Packet - 4/28/2026CITY OF COSTA MESA REGULAR CITY COUNCIL AND HOUSING AUTHORITY* Agenda City Council Chambers 77 Fair Drive 5:00 PMTuesday, April 28, 2026 SPECIAL STUDY SESSION The City Council meetings are presented in a hybrid format, both in-person at City Hall and as a courtesy virtually via Zoom Webinar. If the Zoom feature is having technical difficulties or experiencing any other critical issues, and unless required by the Brown Act, the meeting will continue in person. TRANSLATION SERVICES AVAILABLE / SERVICIOS DE TRADUCCIÓN DISPONIBLE Please contact the City Clerk at (714) 754-5225 to request language interpreting services for City meetings. Notification at least 48 hours prior to the meeting will enable the City to make arrangements. Closed Captioning is available via the Zoom option in English and Spanish . Los subtítulos están disponibles a través de la opción Zoom en inglés y español. Favor de comunicarse con la Secretaria Municipal al (714) 754-5225 para solicitar servicios de interpretación de idioma para las juntas de la Ciudad . Se pide notificación por lo mínimo 48 horas de anticipación, esto permite que la Ciudad haga los arreglos necesarios . Members of the public can view the City Council meetings live on COSTA MESA TV (SPECTRUM CHANNEL 3 AND AT&T U-VERSE CHANNEL 99) or http://costamesa.granicus.com/player/camera/2?publish_id=10&redirect=true and online at youtube.com/costamesatv. Page 1 of 5 1 REGULAR CITY COUNCIL AND HOUSING AUTHORITY* Agenda April 28, 2026 Members of the public are welcome to speak during the meeting when the Mayor opens the floor for public comment. There is no need to register in advance or complete a comment card. When it's time to comment, line up at one of the two podiums in the room and wait for your turn. Each speaker will have up to 3 minutes (or as directed) to address the City Council . To maintain a respectful and orderly atmosphere during the meeting, attendees shall refrain from using horns or amplified speakers . Signs and props may be brought into the Chamber, provided they do not exceed 11 inches by 18 inches in size and do not hinder the visibility of other attendees. The possession of poles, sticks, or stakes is strictly prohibited . All attendees must remain seated while in the chamber until instructed by the Presiding Officer to approach and line up for public comment . To ensure safety and maintain order during the proceedings, standing or congregating in the aisles or foyer is strictly prohibited . Further information regarding the City's regulations on addressing the City Council and expected conduct during meetings are available at the following links . Title 2: Administration § 2-61: Conduct while addressing the council . https://ecode360.com/42609578 Title 2: Administration § 2-64: Disorderliness by members of the audience . https://ecode360.com/42609598 As a courtesy, the public may participate via the Zoom option . Zoom Webinar: Please click the link below to join the webinar : https://us06web.zoom.us/j/84588365077?pwd=ZZnIHlXpJlNEUxfVYAP2PoOh8NvbBo.1 Or sign into Zoom.com and “Join a Meeting” Enter Webinar ID: 845 8836 5077 / Password: 176936 • If Zoom is not already installed on your computer, click “Download & Run Zoom” on the launch page and press “Run” when prompted by your browser . If Zoom has previously been installed on your computer, please allow a few moments for the application to launch automatically. • Select “Join Audio via Computer .” • The virtual conference room will open . If you receive a message reading, “Please wait for the host to start this meeting,” simply remain in the room until the meeting begins. • During the Public Comment Period, use the “raise hand” feature located in the participants’ window and wait for city staff to announce your name and unmute your line when it is your turn to speak . Comments are limited to 2 minutes, or as otherwise directed. Page 2 of 5 2 REGULAR CITY COUNCIL AND HOUSING AUTHORITY* Agenda April 28, 2026 Participate via telephone: Call: 1 669 900 6833 Enter Webinar ID: 845 8836 5077 / Password: 176936 During the Public Comment Period, press *9 to "raise your hand" and to be added to the queue to speak and wait for city staff to announce your name /phone number and press *6 to unmute your line when it is your turn to speak . Comments are limited to 2 minutes, or as otherwise directed. Note, if you have installed a zoom update, please restart your computer before participating in the meeting. Additionally, members of the public who wish to make a written comment on a specific agenda item, may submit a written comment via email to the City Clerk at cityclerk@costamesaca .gov. Any written communications, photos, or other materials for copying and distribution to the City Council that are 10 pages or less, can be e-mailed to cityclerk@costamesaca .gov, submitted to the City Clerk’s Office on a flash drive, or mailed to the City Clerk ’s Office. Kindly submit materials to the City Clerk AS EARLY AS POSSIBLE, BUT NO LATER THAN 12:00 p.m. on the day of the meeting. Comments received by 12:00 p.m. on the day of the meeting will be provided to the City Council, made available to the public, and will be part of the meeting record . Please know that it is important for the City to allow public participation at this meeting . If you are unable to participate in the meeting via the processes set forth above, please contact the City Clerk at (714) 754-5225 or cityclerk@costamesaca.gov and staff will attempt to accommodate you . While the City does not expect there to be any changes to the above process for participating in this meeting, if there is a change, the City will post the information as soon as possible to the City’s website. Note that records submitted by the public will not be redacted in any way and will be posted online as submitted, including any personal contact information . All pictures, PowerPoints, and videos submitted for display at a public meeting must be previously reviewed by staff to verify appropriateness for general audiences . This includes items submitted for the overhead screen during the meeting. Items submitted for the overhead screen should be 1 page and provided to the City Clerk prior to the start of the meeting . No links to YouTube videos or other streaming services will be accepted, a direct video file will need to be emailed to staff prior to each meeting in order to minimize complications and to play the video without delay . The video must be one of the following formats, .mp4, .mov or .wmv. Only one file may be included per speaker for public comments, for both videos and pictures . Please e-mail to the City Clerk at cityclerk@costamesaca.gov NO LATER THAN 12:00 Noon on the date of the meeting. If you do not receive confirmation from the city prior to the meeting, please call the City Clerks office at 714-754-5225. Page 3 of 5 3 REGULAR CITY COUNCIL AND HOUSING AUTHORITY* Agenda April 28, 2026 Note regarding agenda-related documents provided to a majority of the City Council after distribution of the City Council agenda packet (GC §54957.5): Any related documents provided to a majority of the City Council after distribution of the City Council Agenda Packets will be made available for public inspection . Such documents will be posted on the city ’s website and will be available at the City Clerk's office, 77 Fair Drive, Costa Mesa, CA 92626. All cell phones and other electronic devices are to be turned off or set to vibrate . Members of the audience are requested to step outside the Council Chambers to conduct a phone conversation. Free Wi-Fi is available in the Council Chambers during the meetings . The network username available is: CM_Council. The password is: cmcouncil1953. As a LEED Gold Certified City, Costa Mesa is fully committed to environmental sustainability . A minimum number of hard copies of the agenda will be available in the Council Chambers . For your convenience, a binder of the entire agenda packet will be at the table in the foyer of the Council Chambers for viewing. Agendas and reports can be viewed on the City website at https://costamesa.legistar.com/Calendar.aspx. Las agendas y los informes se pueden ver en español en el sitio web de la Ciudad en https://www.costamesaca.gov/trending/current-agendas/spanish-city-council-agendas. In compliance with the Americans with Disabilities Act, Assistive Listening headphones are available and can be checked out from the City Clerk . If you need special assistance to participate in this meeting, please contact the City Clerk at (714) 754-5225. Notification at least 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. [28 CFR 35.102.35.104 ADA Title II]. En conformidad con la Ley de Estadounidenses con Discapacidades (ADA), aparatos de asistencia están disponibles y podrán ser prestados notificando a la Secretaria Municipal . Si necesita asistencia especial para participar en esta junta, comuníquese con la oficina de la Secretaria Municipal al (714) 754-5225. Se pide dar notificación a la Ciudad por lo mínimo 48 horas de anticipación para garantizar accesibilidad razonable a la junta . [28 CFR 35.102.35.104 ADA Title II]. Page 4 of 5 4 REGULAR CITY COUNCIL AND HOUSING AUTHORITY* Agenda April 28, 2026 SPECIAL STUDY SESSION MEETING OF THE CITY COUNCIL APRIL 28, 2026 – 5:00 P.M. JOHN STEPHENS Mayor MANUEL CHAVEZ ANDREA MARR Mayor Pro Tem - District 4 Council Member - District 3 ARLIS REYNOLDS LOREN GAMEROS Council Member - District 5 Council Member - District 2 JEFF PETTIS MIKE BULEY Council Member - District 6 Council Member - District 1 KIMBERLY HALL BARLOW CECILIA GALLARDO-DALY City Attorney City Manager CALL TO ORDER ROLL CALL SPECIAL STUDY SESSION ITEM: 1.FISCAL YEAR 2025-26 MID-YEAR BUDGET UPDATE 26-232 RECOMMENDATION: Receive and file the Fiscal Year 2025-26 Mid-Year Update, including updated projections for General Fund revenues and expenditures for the fiscal year ending June 30, 2026. 2025-26 - Mid-Year ReportAttachments: ADJOURNMENT Page 5 of 5 5 CITY OF COSTA MESA Agenda Report 77 Fair Drive Costa Mesa, CA 92626 File #:26-232 Meeting Date:4/28/2026 TITLE: FISCAL YEAR 2025-26 MID-YEAR BUDGET UPDATE DEPARTMENT:FINANCE DEPARTMENT PRESENTED BY:MARK KHOU, BUDGET AND PURCHASING MANAGER CONTACT INFORMATION:MARK KHOU, BUDGET AND PURCHASING MANAGER (714) 754-5241 RECOMMENDATION: Receive and file the Fiscal Year 2025-26 Mid-Year Update,including updated projections for General Fund revenues and expenditures for the fiscal year ending June 30, 2026. BACKGROUND: On June 3,2025,the City Council approved a General Fund (Fund 101)balanced budget of $186.9 million,and the All Funds (including Restricted Funds)budget totaled $224.9 million with a total of 599 Full-Time Equivalents (FTEs)across City Departments.The Council approved a partial waiver of the Capital Asset Needs (CAN)in the amount of $1.25 million contribution and partial waiver of the Technology Information Needs contribution in the amount of $1.16 million to ensure a balanced FY 2025-26 budget.The repayment towards the deferral of both respective funds is spread over a 10- year period beginning in FY 2026-27.All City Departments continue to exercise fiscal prudence by monitoring their budgets to ensure focused delivery of essential services and programs. During calendar year 2025,the U.S.economy exhibited volatility driven by market and consumer reactions to evolving federal policies and changes including the implementation of new tariffs,and the extended federal government shutdowns.The volatility continued into 2026 and so far, exacerbated by the ongoing war in Iran.The resulting spike in fuel prices along with economy-wide uncertainties has shaken consumer confidence and restrained discretionary spending for the average household.Furthermore,Federal immigration enforcement and lingering impacts from tariff policies add to unsettled consumer confidence across a range of markets including but not limited to the labor,real estate,and financial markets.Although the full impact of these policies and geopolitical developments remains uncertain,forecasts indicate that the U.S.conflict in Iran,rapid increases to fuel prices,and shifting household liquidity are likely to influence the City’s revenues and expenditures in the near and longer term. Page 1 of 6 6 File #:26-232 Meeting Date:4/28/2026 ANALYSIS: Overall,the FY 2025-26 General Fund budget expenditures are projected to end at $193.9 million,an increase of $5.3 million from the amended budget of $188.6 million.General Fund revenues are estimated to end the year at $193.9 million,an increase of $6.5 million above the amended budget of $187.4 million.A detailed summary of these year-end projections is included in Attachment 1 for Council’s reference,General Fund Financial Report. The City’s year-to-date revenues have reflected the continued resilience of consumers despite various macro-economic challenges,and generally low levels of consumer confidence.Despite increased tariffs,elimination of EV credits,and reduced international travels to the U.S.,consumers continued to spend across most sectors,including automobiles,hotels,and dining.However,the impacts from the U.S.conflict with Iran,including the increased cost of gasoline and supply chain disruptions,will likely influence city revenue generation and collections as these challenges linger. Nonetheless, the City expects to conclude FY 2025-26 with a balanced budget. FY 2025-26 OVERVIEW REVENUES City staff continually monitors and adjusts its revenue projections based on historical and currently observed revenue performance and other impactful developments in the regional and national economy.Also,it is important to note that certain key revenues are received at different times throughout the fiscal year and are typically no less than one month in arrears.Sales Tax represents approximately 40%of the total annual General Fund revenue and is the largest revenue category. Sales tax is primarily received two months in arrears.Property Tax represents 34%of the total General Fund revenues budget and is received in two large installments within the December/January and April/May periods.Transient Occupancy Tax (TOT)represents 5%of total General Fund Revenues and is received monthly.Cannabis Gross Receipts Tax represents 2%of total budgeted General Fund Revenues. The General Fund year-end projections (including transfers)are estimated at $193.9 million,a difference of approximately $6.5 million from the amended budget. Table 1: General Fund Overview Property Taxes -Based on assessed values are thus far running at an anticipated increase of Page 2 of 6 7 File #:26-232 Meeting Date:4/28/2026 Property Taxes -Based on assessed values are thus far running at an anticipated increase of approximately 5%growth from prior year,as property values continue to increase along with home prices.However,property tax revenues currently projected at $62.2 million as at fiscal year-end is slightly below pace with the adopted budget of $63.0 million. Sales Taxes -Revenue received as of March 2026 inclusive of recent December holiday sales activity stand at $47.1 million (4.6%increase year over year).While the City’s sales tax revenue is currently trending above budget,impacts to consumer behavior in the remaining months of the fiscal year due to supply chain pressures from the current conflict with Iran,along with changing tariff policies,run the risk of dampening current trends.Our current expectation is that sales tax receipts at year end will be approximately $80.9 million. Transient Occupancy Tax (Hotel Tax)-Revenues are $6.7 million as of March year-to-date (+3.2%) running modestly above prior YTD levels,as consumers thus far have continued to spend on experiences despite higher prices.However,prolonged increases to fuel prices may impact summer travel and hotel stays.TOT is anticipated to end the fiscal year slightly higher than the budget at $10.1 million. Cannabis Tax -As of March year-to-date,total Cannabis Tax revenues (Measure Q &X)are $2.6 million (-4.9%to prior fiscal year)and anticipated to end the fiscal year relatively close to the adopted budget of $3.7 million.The Cannabis Tax revenues finance two restricted special revenue funds receiving half a percent to the Arts and Culture Master Plan Fund (130)and another half a percent to the First Time Homebuyers Fund (140).The Arts and Culture Master Plan Fund has a budget of $416,990,of which $227,472 is funded by the Cannabis Tax and the General Fund funds the remaining balance of $189,518.The First Time Homebuyer Program is also funded by the Cannabis Tax and has a current balance of $537,656.Staff will be presenting an update to City Council on the First Time Homebuyer Program in June. Since a significant portion of the City’s revenues and expenses do not occur evenly throughout the year,the remaining fiscal year numbers cannot simply be extrapolated or annualized to arrive at the full year’s amounts.City staff utilize historical data,macro-economic,micro-economic,and industry trends (including industry experts in particular segments),to forecast and provide estimates of the fiscal year-end performance.As of February 28,2026,total General Fund revenues were $105.3 million (56.1%of total revenue budget)and expenditures were $141.4 million (75.6%of total expenditure budget).These percentages are consistent with projections for this time in the fiscal year.City Departments strive towards achieving City Council’s goals for long-term fiscal sustainability by monitoring revenues and finding ways to improve performance.Moreover,departments exercise prudence with the budget to deliver effective and efficient services to the residents of Costa Mesa. EXPENDITURES The Fiscal Year 2025-26 adopted expenditures budget for Citywide services was $186.9 million compared to the amended budget of $188.6 million.As of this writing,General Fund expenditures are estimated to end at $193.9 million,approximately $5.4 million above the amended budget.These expenditures include $1.3 million in subsidies towards the Housing Authority Fund (Fund 222)to help support homeless services programs.In addition,insurance premiums increased by $300,000 from the prior fiscal year,and utilities cost continue to grow on an annual basis.The City has contractual obligations for general services,software subscriptions,landscaping and maintenance,and other Page 3 of 6 8 File #:26-232 Meeting Date:4/28/2026 operational expenses, which have impacts on the General Fund. The City Council’s core goal to Strengthen Public Safety and Improve Quality of Life remain a top priority in the expenditure budget.As such,the combined amended Fiscal Year 2025-26 budget for the Police Department and Fire and Rescue Department of $102.3 million reflects the City’s commitment toward ensuring the safety of residents and visitors citywide;including high-traffic venues such as South Coast Plaza,Harbor Center,Metro Pointe,and Triangle Square;and at large public events such as the annual OC Fair and OC Marathon.As of March 31,2026,the two public safety departments have combined for a total of approximately $84.4 million in expenditures, representing approximately 59.7% of the total General Fund expenditures to date. SALARIES AND BENEFITS Salaries and benefits account for 73.5%of the City’s FY 2025-26 General Fund budget.The rising labor cost has been a challenge for the City given limited revenue resources and rising operating costs.Previously,the job market allowed for mobility for the local workforce,which made it a challenge to retain or attract high quality staff.Through the Human Resources strategic talent acquisition, the City’s March 2026 vacancy is at 34 compared to the 51 vacancies in March 2025. The City updated its Hiring and Referral Incentive Program in September 2024 to support recruitment of Lateral Police Officers (transfers from other jurisdictions),Entry ‑ Level Police Recruits,and both Lateral and Entry ‑ Level Dispatchers.This two ‑ year pilot program was created to attract qualified candidates to hard ‑ to ‑ fill positions and encourage employee referrals,with incentives ranging from $10,000 to $25,000 depending on position type,plus a $2,000 referral incentive.Since the implementation of the program,total incentive costs have reached $242,500,including $172,500 in FY 2024 ‑ 25 and $70,000 in FY 2025 ‑ 26,and have resulted in large part to the filling of 27 Police Officer vacancies in two years among other successful recruitments. Operationally,the hiring of Police Recruits provides a continuous pipeline of candidates.The costs for Police Recruits are funded by vacancies in the Police Officer classification.The Police Department is fully staffed in the sworn classifications. SUMMARY In summary,staff continue to monitor the budget.Federal policies and geopolitical uncertainty require a proactive approach to ensure expense management and financial efficiency in the delivery of essential services.The City is taking a preemptive approach to implement cost-containment measures.City staff are carrying out several strategies to ensure that the City’s expenditure will stay within its revenue projections.These preemptive measures include tracking and monitoring of spending closely,limiting spending to critical expenditures,renegotiating vendor contracts,as well as analyzing and limiting overtime costs.Lastly,staff continue to pursue available grant funds and other external resources. Page 4 of 6 9 File #:26-232 Meeting Date:4/28/2026 FY 2026-27 PROPOSED BUDGET STATUS The Finance Department kicked off the annual budget development process in December 2025. While the City’s revenue is projected to grow modestly in the next fiscal year,departments were instructed to limit their budgetary enhancement requests to core services or to meet the City’s contractual obligations.Further,as a proactive cost containment measure in readying the FY 2026-27 budget,the City Manager set a 5%budget reduction target and tasked all departments to identify said reductions to their operating budget, without disruption to core services. The FY 2026-27 budget includes several key budget drivers contributing to upward cost pressures. These include the one-time appropriation for the 2026 election,increases in general liability premiums,rising utility and external rental costs.Additionally,the City expects its annual CalPERS unfunded actuarial liability (UAL)payment to increase by approximately $2 million,bringing the FY2026-27 payment to an estimated $33 million.Furthermore,the City has initiated labor negotiations with Costa Mesa City Employee Association (CMCEA),Confidential Unit,Costa Mesa Police Association (CMPA)and Costa Mesa Police Management Association (CMPMA)which may result in potential MOU increases. However, at this time, the fiscal impact is unknown. Historically,the City realized salary savings as a result of a high vacancy rate driven by fluid job markets over the past five years.However,the City is seeing a decrease in the vacancy rate by half compared to this time last year.Additionally,with fewer vacancies than in prior years,the City anticipates reduced salary savings to offset growing labor expenses.Therefore,staff is currently reviewing the previously budgeted attrition factor and recalculating these figures to be reflective of the City’s budget and current staffing levels. Capital Assets Needs Ordinance As part of the FY 2025-26 budget adoption process,Council authorized the usage of the Capital Asset Needs'(CAN)“Emergency Exception”clause under Municipal Code section 2-209.2,Economic Downturn,to reduce the amount allocated to CIP projects by $1.25 million and Information Technology Needs Fund by $1.16 million.As required by the Ordinance,staff developed a plan to replenish the funds deferred in FY 2024-25 and FY 2025-26.The first five-year repayment plan for the deferrals,starting FY 2026-27 as Year 1 will be in the amount of $717,047 combined to the CIP and Information Technology Needs Fund.The repayment amount will be reduced to $237,876 in years six through ten. FY 2026-27 Budget Development Next Steps The FY 2026-27 Proposed Budget is still under development at this time.Staff plans to provide requisite budget details to FiPAC on May 7,2026,and to City Council at a Study Session scheduled on May 12,2026.The City has historically relied on Sales and Use Tax and Property Tax revenues to fund the City’s operations;however,this revenue source fluctuates based on the economy.On April 16,2026,the Finance &Pension Advisory Committee (FiPAC)recommended to update the 41-year- old business license tax structure for Council to review.In addition,FiPAC also recommended to Council to update the Transient Occupancy Tax,which was last updated in 2010.Both ballot measure items will be brought to City Council for a Study Session in late May. Page 5 of 6 10 File #:26-232 Meeting Date:4/28/2026 FISCAL REVIEW: Staff recommends continuing the proactive and prudent budget strategy that enables quality service to residents and customers while being cost conscious and aggressively pursuing new revenue opportunities.Taking preemptive measures early on during times of economic uncertainty allows for more disciplined planning and thus helps to ensure continuity in the core public services that residents rely on the most. LEGAL REVIEW: The City Attorney’s Office has reviewed this report and approves as to form. CITY COUNCIL GOALS AND PRIORITIES: This item supports the following City Council Goals: ·Strengthen the Public’s Safety and Improve the Quality of Life ·Achieve Long-term Fiscal Sustainability ·Recruit and Retain High Quality Staff ·Diversify, Stabilize and Increase Housing to Reflect Community Needs ·Advance Environmental Sustainability and Climate Resiliency ·Maintain and Enhance the City’s Facilities, Equipment, and Technology CONCLUSION: Receive and file the information regarding the Fiscal Year 2025-26 Budget as described. Page 6 of 6 11 CITY OF COSTA MESA GENERAL FUND FINANCIAL REPORT Ending March 31, 2026 ATT ACHMENT 1 FY 2025-26 FY 2025-26 FY 2025-26 FY 2025-26 Adopted Amended Year to Date Year End % of Budget Budget Actuals Projections Amended REVENUES Taxes Property Tax Sales and Use Tax Transient Occupancy Tax Business Tax Cannabis Gross Receipts Tax Franchise Fees Licenses and Permits Cannabis Business Permits Other Licenses and Permits Fines and Forfeitures Llse of Money and Property Golf Course Operations Other Use of Money and Property Other Government Agencies Fees and Charges for Services Cannabis CUP Paramedic Transportation Other Fees and Charges for Services Other Revenues/Transfers In Other Revenues $62,972,174 $62,972,174 $37,564,006 ' $62,241,609 60% $75,050,176 $75,0501176 $471109,118 2 $80,9391397 63% $9,843,276 $9,843,276 $61740,084 $10,070,106 68% $940,807 $940,807 $714,132 $952,176 76% $3,714,656 $3,714,656 $2,396,076 $3,596,508 65% $618781578 $61878,578 $2,5591247 3 $7,2001673 37% $309,906 $309,906 $90,836 $178,178 29% $51452,758 $51452,758 $3,918,537 $5,409,766 72% $1,303,176 $1,303,176 $1,098,089 $1,524,499 84% $4,205,161 $4,205,161 $2,619,223 $3,994,223 62% $903,089 $9031089 $9871024 $1,6221837 109% $928,157 $1,453,950 $719,055 $1,530,582 49% $0 $0 $21,052 $21,052 $7,757,457 $7,757,157 $6,082,795 $7,694,951 78% $5,377,188 $5,377,188 $4,158,383 $5,639,334 77% $1,219,347 $1,219,347 $889,712 $1,321,214 73% :TOTAL REVENUES 186,855,606 187,3EIl,399 117,687,368 i03,937,10'5 63% EXPENDITURES Operating Expenditures City Council City Manager City Attorney Finance Parks & Community Services Information Technology Police Fire & Rescue Development Services Public Works Non-Departmental $954,143 $958,143 $512,250 $892,576 53% $9,613,230 $9,610,929 $5,014,283 $9,606,809 52% $1,123,700 $1,123,700 $442,101 $'l,132,128 39% $61296,502 $6,296,503 $31070,001 $5,5411702 49% $9,101,830 $9,165,931 $5,026,869 $1al,403,937 55% $6,570,716 $6,558,716 $3,486,426 $6,629,395 53% $62,820,470 $62,818,469 $41,942,791 $73,282,352 67% $38,903,466 $39,469,212 $23,134,529 $39,355,651 59% $9,695,734 $9,695,735 $4,852,510 $9,222,904 50% $22,553,602 $22,553,603 $12,431,647 $23,307,470 55% $19,222,213 $20,317,906 $7,410,520 $13,551,353 36% ITOjAL EXPENDITURES $18618551606 $18815681847 si6j,:iz:i,g:ss a stga,gza:=z - si% USE OF RESERVES TOT AL YEAR TO DATE DIFFERENCE TOTAL FULL TIME EQUIVALENTS (FTE) $0 $0 $0 $0 $0 ($1,187,448) $10,343,440 $10,828 599 599 570 s sgg 1 Property Tax recerpts, the bulk of which is collected Wce per year, amund December and May. 2 Sales Tax is allocated mordhly starfing rn October with a [rue-up in June. a Franchrse Fees are primarily received rn April. Other franchise fees from solrd waste haulers are received quartedy. a Total expendrtures rnclude a prepayment of CalPERS Llnfunded Accrued Lrabilrty (UAL) of $31.0 million, of $29.8 millron is the General Fund's share. 5 Filled Full-Trme Equrvalents (FTEs) af 570, as of the end of March; does not reflect part-trme posrfions. 12