HomeMy WebLinkAbout02 - SS - FY2021-2022 Proposed Budget - 5/25/2021 1
CITY COUNCIL AGENDA
REPORT
MEETING DATE: MAY 25, 2021 ITEM NUMBER: 1
SUBJECT: FISCAL YEAR 2021-22 PROPOSED BUDGET STUDY SESSION
DATE: MAY 21, 2021
FROM: CITY MANAGER’S OFFICE
FINANCE DEPARTMENT
PRESENTATION
BY:
LORI ANN FARRELL HARRISON, CITY MANAGER
CAROL MOLINA, FINANCE DIRECTOR
FOR FURTHER INFORMATION CONTACT: CAROL MOLINA, FINANCE DIRECTOR,
(714) 754-5036
RECOMMENDATIONS:
Conduct a Study Session regarding the Fiscal Year 2021-22 Proposed All Funds Budget
of $197.9 million, with a General Fund component of $154.4 million, and provide initial
feedback and direction to staff in advance of final adoption of the budget by June 30, 2021.
BACKGROUND:
The Proposed Budget for FY 2021-22 is designed to invigorate the City’s economic
recovery through strategic investments in Citywide infrastructure, restoring staffing and
services to pre-pandemic levels, and maximizing Federal stimulus dollars while the global,
national and regional economies recover from the impacts of COVID-19. The Proposed
All Funds Budget represents Phase Three of a multi-year effort to restore financial
sustainability for the City after experiencing significant revenue losses caused by the
pandemic. Phase One of the City’s economic stability plan, implemented in April 2020, for
the final quarter of FY 2019-20, was hugely successful resulting in a balanced year-end
budget on June 30, 2020 without the use of reserves. Phase two of the City’s plan for
economic stability was the adoption of the current FY 2020-21 Budget that began last July
1, 2020, which reduced spending across City Departments and implemented furloughs.
With the reopening of the California economy on June 15, 2021, next year’s Proposed FY
2021-22 Budget represents the third phase of implementation as it positions Costa Mesa
to succeed in overcoming the myriad challenges posed by the worldwide pandemic. The
City’s management team has developed a proposed expenditure plan for FY 2021-22 that
addresses many of the City Council’s goals and priorities, while providing the highest
levels of service to the community within existing financial resources. This plan allows the
City to chart a distinct path towards economic resilience for both the near and long term.
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Guiding Principles
The guiding principles that inspired the recommendations for the FY 2021-22 Budget were
created in January 2021, when the City Council conducted a Strategic Planning workshop
identifying key priorities, as well as a new Mission Statement for Costa Mesa, as follows:
“The City of Costa Mesa serves our residents, businesses, and visitors by promoting a
safe, inclusive, and vibrant community.”
In addition to a new Mission Statement, five new Strategic Plan Goals were developed:
Recruit and retain high quality staff;
Achieve long-term fiscal sustainability;
Strengthen public safety and keep the community safe;
Maintain and enhance the City’s infrastructure, facilities, equipment and
technology; and,
Diversify, stabilize, and increase housing to reflect community needs.
The recommendations contained in the FY 2021-22 Proposed Budget are rooted in the Five
Strategic Plan Goals created by the City Council for a safe, inclusive and vibrant City.
ANALYSIS:
The theme for the FY 2021-22 Proposed Budget, “Charting the Path to Recovery,”
conveys the restoration of core services while incorporating key strategies to ensure long-
term fiscal sustainability. It provides a framework for reinstating service levels cut during the
pandemic while using Federal American Rescue Plan funds, along with the City’s Disaster
Reserves, if needed, to sustain core services until revenues return to pre-pandemic levels.
Overview of FY 2021-22 Proposed All Funds Budget
The Proposed FY 2021-22 Budget totals $197.9 million in All Funds. This reflects a $34.1
million, or 21 percent increase from the FY 2020-21 All Funds Budget of $163.8 million.
Table 1
FY 2021-22 PROPOSED BUDGET - ALL FUNDS
Appropriations
All Funds
Adopted
FY 2020-21
Proposed
FY 2021-22
Increase/Decrease
Amount Percent
Operating Budget
$ 145,841,031
$ 163,522,932
$ 17,681,901
12.1%
Transfers Out 4,099,924 9,841,585 5,741,661 140.0%
Capital Budget 13,855,245 24,566,362 10,711,117 77.3%
Total $ 163,796,201 $ 197,930,878 $ 34,134,678 20.8%
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The All Funds Budget for a City contains all of the governmental, proprietary and internal
service funds of a City, including grants and other restricted funds designed for specific
services and purposes provided by higher levels of government (i.e. Federal, State and
County governments and agencies). As such, the All Funds Budget contains many funds that
are separate entities with specific accounting and reporting requirements as per government
regulations and in some cases, statutes. The City’s General Fund is not restricted and can
be used to provide a broad array of public services and is comprised of multiple revenue
sources including taxes (such as property, sales and hotel taxes, among others), user fees,
fines, facility rentals, and development related fees, to name a few.
The Proposed FY 2021-22 Budget totals $197.9 million in All Funds. This reflects a $34.1
million, or 21 percent increase from the FY 2020-21 All Funds Budget of $163.8 million. Many
of the City’s special and restricted funds receive ongoing revenue streams, while some are
one-time competitive grants and require careful monitoring and record keeping. In some
instances, a Fund can have available fund balances that have accumulated over time and are
expended as the need arises and/or to complete specific projects at assigned timeframes.
Hence, there is no one size fits all solution to fund management and monitoring. Each Fund
is reviewed on a case-by-case basis to ensure sufficient fund balances and/or ongoing
revenues are or will be available to cover proposed expenses. The main factors related to
the year-over-year increase in the FY 2021-22 Proposed All Funds Budget are as follows:
Operating Budget
The projected increase of $17.7 million in the Operating Budget’s portion of the FY 2021-22
All Funds Budget is mostly comprised of the reinstated staffing and service levels previously
cut as a result of the pandemic’s fiscal impacts. The General Fund has the most significant
increase; estimated at $12.9 million. Of the $12.9 million increase in spending in the General
Fund, half of that amount or $6.6 million is from Federal American Rescue Plan Part Two
funds the City will receive after July 1, 2021. The $6.6 million in ARP funded restorations
include 17.4 full-time and part-time positions defunded throughout the City, as well as training,
supplies, and other services (see Attachment 1 under “ARP: II).
Further, the Operating budget contains the 7.25 additional positions approved to administer
Measure Q, the retail cannabis measure, approved by the City Council in February 2021 and
estimated at $1.2 million. It is expected this increased cost for staffing Measure Q will be
offset by Cannabis Conditional Use Permit and Business Permit fees, and the 7 percent tax
authorized by the voters. Lastly, the General Fund increase also reflects an additional $3.0
million to restore the five percent furlough cuts for all employees Citywide for the new fiscal
year starting July 1, 2021. To be clear, the FY 2021-22 Proposed Budget does not recommend
the use of ARP Phase Two funds for this purpose and instead recommends the use of
Declared Disaster Reserves. That is because the City Council previously approved ARP funds
to eliminate furloughs and reimburse employees for the cuts taken in the current year, FY
2020-21, from ARP Part One monies. Given the fact that the City has not yet dipped into its
reserves, and even if required to do so before June 30, 2021 for the current year, there is still
sufficient Council authority from Declared Disaster Reserves to cover this expense for one
more year. Utilizing a combination of Federal stimulus funds and disaster reserves will assist
the City in restoring services to near pre-pandemic levels while the economy recovers.
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Transfers Out
Transfers Out from All Funds total $9.8 million. Two Funds are transferring funds out to other
funds for planned and specific purposes. The main Transfer Out is from the General Fund
and totals $9.0 million. The General Fund is transferring monies into two funds, the Capital
Improvement Fund ($6.9 million) to support the Capital Assets Needs Ordinance (CAN)
contribution to the annual Capital Improvement Plan; and the Information Technology
Replacement Fund ($2.1 million) for the planned replacement of aging equipment and
software systems throughout the City. The second fund that is initiating a Transfer Out is the
Federal American Rescue Plan Fund that is transferring a combined $0.9 million to the
Information Technology Fund and the Capital Improvement Fund to reflect 1.5 percent and 5
percent of ARP local revenue replacement funds for each program area respectively.
Capital Budget
The All Funds Capital Budget of $24.6 million reflects the City’s annual Capital Improvement
Program Budget that contains an increase of $10.7 million as a result of the full funding of the
CAN, as well as changes in other special and restricted funds for Capital projects. The FY
2021-22 transfer increase from the General Fund and the American Rescue Plan is $5.3
million, utilizing the projected modest increase in General Fund Revenues and the anticipated
receipt of American Rescue Plan funds, and $2.7 million in additional Measure M2 funding.
Additional detail regarding the CIP Budget was presented at the May 11, 2021 Study Session
for the CIP and will be contained in further detail in the CIP section of the FY 2021-22
Proposed Budget Book to be released shortly.
FY 2021-22 Proposed General Fund Budget Overview
The Proposed FY 2021-22 General Fund expenditure budget is $154.4 million. This reflects
an increase of $17.8 million or 13.0 percent, from the FY 2020-21 Adopted Budget of $136.6
million. Table 1 is a summary of the FY 2021-22 General Fund Proposed Budget.
Table 1
FY 2021-22 GENERAL FUND PROPOSED BUDGET
Adopted
FY 2020-21
Proposed
FY 2021-22
Increase/Decrease
Amount Percent
Estimated Revenues
$ 126,360,101
$ 144,622,060
$18,261,959
14.5%
Transfers In - 6,561,529 6,561,529 100.0%
Use of Fund Balance 10,277,168 3,219,101 (7,058,067) (68.7%)
Total Resources $ 136,637,270 $ 154,402,680 17,765,421 13.0%
Operating Budget $ 132,537,346 $ 145,421,744 $ 12,884,398 9.7%
Transfers Out 4,099,924 8,980,936 4,881,012 119.1%
Total Appropriations $ 136,637,270 $ 154,402,680 $ 17,765,410 13.0%
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General Fund Revenue Highlights
The FY 2021-22 Proposed Budget for General Fund revenue and other sources of funds totals
$154.4 million, a $17.8 million, or 13.0 percent increase from the current Adopted Budget.
The total amount of General Fund revenue and sources of funds is comprised of the following:
1) Projected recurring General Fund revenue of $144.6 million; 2) The use of $6.6 million in
Federal American Rescue Plan Funds (Part Two) as permitted by Congress to serve as
“revenue replacement” in the General Fund to restore cuts made due to the pandemic; and,
3) The use of an estimated $3.2 million in Declared Disaster Reserves, if needed, to cover
the restoration of employee base salaries previously reduced via furloughs.
Even with the planned use of $3.2 million in Declared Disaster Reserves next fiscal year, the
City will not have expended the full $10.3 million in reserves approved by the City Council to
address financial challenges related to the pandemic. Last year’s FY 2019-20 Budget closed
the fiscal year without requiring the use of reserves. The FY 2020-21 current year budget is
anticipated to draw down a maximum of $2.0 million from reserves to close the year in balance
in a worst case scenario. Under a best case scenario for the current year, the City will again
close its fiscal year in balance due to the aggressive and early budget balancing actions
implemented in April 2020 and beyond to ensure financial sustainability. Hence, the amount
recommended for a next year drawdown of funds is conservative and modest, allowing the
City to spread out the use of Federal American Rescue Plan funds over the next two years as
permitted by the Federal government.
Recurring General Fund Revenue is showing signs of recovery, particularly in certain key
areas such as Sales Tax, Licenses and Permits, Use of Money and Property, and Fees and
Charges. The recurring portion of General Fund revenue projected for next year is $144.6
million and reflects the funds typically used to cover public safety, parks and community
services, development services, and other activities and programs known to residents.
Sales Tax: Sales tax is the largest revenue category in Costa Mesa, and is estimated at $61.0
million, or a 10 percent increase over the FY 20-21 Adopted Budget; but still $4.0 million below
FY 2018-19 actuals, the last year with no pandemic fiscal impacts. The increase is mostly
attributed to the pent up demand of sales, including an increase in the sale of luxury items,
building and construction, and the exponential growth in online purchases.
Property Tax: All combined Property Tax revenues are estimated at $49.6 million, reflecting
a 12 percent growth over the prior fiscal year, largely attributed to a steady increase in
assessed valuations for multiple property types and an increase in homes sales surpassing
the prior year.
Transient Occupancy Tax (TOT): Although key revenue areas are showing signs of economic
recovery, there are certain areas that continue to struggle. Transient Occupancy Tax,
estimated at $5.6 million, will likely struggle to recover to previous levels. The hotel, travel
and leisure industry was the most severely impacted sector of the economy suffering up to 60
percent losses in revenue due to government health orders restricting travel, conventions,
and conferences. This industry will likely not recover until 2024, at the earliest, as a result.
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Fees and Charges: Fees and Charges are assumed to recover for the most part, but not to
previous levels, at $7.6 million, a loss of $1.2 million from FY 2018-2019 actuals.
Measure Q Retail Cannabis: On November 3, 2020, voters approved the “City of Costa Mesa
Retail Cannabis Tax and Regulation” measure, also known as Measure Q, which allows
cannabis retail storefront and delivery uses. City Council voted to adopt a 7 percent tax on
cannabis retail businesses.
The General Fund budget includes first year estimates of additional revenue associated with this
initiative including an estimated $2.0 million or more in retail cannabis tax receipts, and Marijuana
CUP and Business Permit fees. Revenue received from this Measure is subject to annual audits,
which the City has set aside $50,000 for in order to secure an independent qualified auditing firm
to conduct the audits. The City is not expected to generate $3.0 million or more in annual
revenue until at least the second year of implementation.
½ Percent for the Arts: Of the total 7 percent Cannabis tax rate, half a percent is
dedicated to the Arts and Culture Master Plan in the FY 2021-22 Proposed Budget, and another
half percent to a new First Time Homebuyers Program. Due to reallocation of one percent of
the seven percent of Measure Q tax funding as approved by the Council, these two new
programs are not included in the General Fund. The Proposed Budget creates two new restricted
Funds: the Arts and Culture Master Plan Fund and the new First Time Homebuyers Fund each
have a distinct and dedicated Special Revenue Fund for these programs.
The Proposed Budget fully funds Year One of the Council-adopted Arts and Culture
Master Plan, including the new Arts Specialist position originally slated for Year Two, and all
activities proposed for Year One of the plan that increase opportunities for all to experience arts
and culture throughout the City and expand public art, both indoor and outdoor, to name a few
goals as established by the Plan. The FY 2021-22 Proposed Budget includes funding for such
projects as “ART Venture”; enhanced branding for the City as the “City of the Arts;” “Honorarium”
Laureate speaking engagements; a new Arts Commission; a Public Art Policy; and a new Arts
Specialist position that will support and coordinate the many programs created as a result of the
newly adopted Arts and Culture Master Plan. Funding for these activities will be funded by
Measure Q in the FY2021-22 Proposed budget at an amount of $194,400.
½ Percent for a First Time Homebuyers Program: The FY 2021-22 Proposed Budget
includes funding to establish a first-time homebuyer program for current City residents as well
as graduates of the Newport Mesa Unified School District. The first-time homebuyer program
is intended to provide mortgage assistance to qualified lower-income homebuyers to
encourage homeownership for those who otherwise cannot qualify or afford to purchase a
home in Costa Mesa without assistance. This program will be funded by Measure Q in the FY
2021-22 Proposed budget at an amount of $194,400.
Federal American Rescue Plan (ARP) Funds: The American Rescue Plan of 2021 passed by
the United States Congress and signed into law by President Joe Biden on March 11, 2021, is
a $1.9 trillion economic stimulus bill providing for a wide variety of funding efforts to offset the
economic losses resulting from the worldwide pandemic, COVID-19.
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The American Rescue Plan (ARP) includes $360 billion in direct funding to states, counties and
cities to offset economic losses and increased expenses resulting from the pandemic. The
American Rescue Plan includes economic relief to local, state and tribal governments that have
experienced a significant revenue loss and/or increased expenditures resulting from this
pandemic. Costa Mesa plans to receive $26.5 million from the Treasury Department over the
next two fiscal years as “revenue replacement” to cover losses in revenue streams and increased
expenses to manage the pandemic. This amount is approximately $2.0 million lower than
previous estimates provided by the United States Treasury due to multiple cities being left out of
their initial estimates, which required subsequent revision of per City amounts.
The use of these funds is more flexible than the previous CARES Act funding to cover
expenditures related to the pandemic. Expenditure reductions due to revenue losses incurred
due to the pandemic are eligible as long as they do not cover pension costs. Therefore, the
Fiscal Year 2021-22 Proposed Budget is strategically utilizing $6.6 million in ARP funds Part
Two to restore cuts to departments, reallocate funding to capital projects that were deferred
due to the economic impacts of the pandemic, fund enhancements to the City’s information
technology, and restore employee compensation and staffing to pre-pandemic levels.
FY 2021-22 General Fund Budget Expenditure Highlights
The Proposed General Fund budget for FY 2021-22 reflects total expenditures of $154.4
million. Of this amount, $145.4 million in operating costs represents an increase of $12.9
million, or 9.7 percent, from the current year adopted budget of $132.5 million. The FY 2021-
22 Proposed Budget for expenditures includes the following key items, to name a few:
A Table of Organization reflecting 530 full time employees and 122 part-time employees
for a total of 652;
This reflects 9.7 additional FTEs added to the Table of Organization; of which 4.0 are
funded from sources other than the General Fund;
New positions include a new Active Transportation Coordinator, Arts Specialist,
Assistant City Manager, Network Administrator and Programmer Analyst II, Senior
Management Analyst and Associate Engineer in Public Services, Crime Prevention
Specialist, and Emergency Medical Services Coordinator;
The elimination of 8 part time positions Citywide;
The 7.25 full-time positions related to Measure Q administration added in mid-year;
The reinstatement of five percent of compensation for employees of $3.0 million;
Restores 13.75 full time positions and 3.68 part time positions for $1.7 million;
A $0.8 million increase in the annual required CalPERS contributions;
An additional $4.7 million in capital spending required by Ordinance to fully comply with
the Capital Assets Ordinance (CAN) for a total General Fund commitment of $7.0 million,
or five percent of estimated General Fund revenues;
A $210,600 increase for the Council-approved Five Year Information Technology
Strategic Plan reflecting 1.5 percent of higher General Fund revenues in FY 2021-22;
$6.6 million in the reinstatement of prior fiscal year’s reductions; and contractually
required, fixed cost and other miscellaneous increases; and,
The continuation of the $4.0 million vacancy factor (negative appropriation) adopted in
FY 2019-20 General Fund Budget.
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It is important to note that the Proposed FY 2021-22 General Fund expenditure estimate of
$154.4 million does not include approximately $3.0 million in new funding requests from City
departments that are not contained in the Proposed Budget for Council consideration.
Staffing Levels
The Proposed budget includes a total of 530 full-time employees. This amount reflects the
addition of 2.0 positions funded in the IT Replacement Fund, as approved in the Information
Technology Strategic Plan. Mid-year staffing adjustments of 7.25 Measure Q positions and
1.5 in staffing realignments are also included. The Proposed Budget incorporates an
additional 9.7 full time positions which are mostly attributed to the reallocation of part time
positions to full time. During the Great Recession, the City lost 146 full time positions. While
the number of full-time staff at the City has grown, the workload attributed to the pandemic,
implementation of Measure Q, and major development projects across the City, has
magnified the need to both stabilize and enhance the workforce commensurately. Even with
the proposed changes full time staffing levels are 13 percent under FY 2009-10 levels.
As a result of the COVID-19 pandemic, the City was faced with significant financial challenges
which resulted in Side Letter Agreements to achieve the equivalency of a five percent (5%)
furlough savings. On May 4, 2021, the City Council approved the elimination of all furloughs
across all labor groups and restored employee salaries back to pre-pandemic levels. The FY
2021-22 Proposed General Fund Budget includes an additional $3.0 million in salaries and
benefits to fully restore the amounts cut via the furloughs and 17.4 defunded positions. The
Proposed FY 2021-22 Operating Budget reinstates funding for those positions in the Fire and
Rescue, Information Technology, Development Services, Public Services, and Finance
Departments in order to enhance public service and improve productivity and reflects a $1.7
million increase in General Fund spending above the FY 20-21 Adopted General Fund Budget.
Commitment to Public Safety: One of the main priorities of the FY 2021-22 Proposed Budget
is public safety. As such, more than 55 percent of the General Fund Adopted Budget,
approximately $81.5 million is designated for public safety.
The Police Department budget contains138 full time sworn personnel, reflecting two additional
police officer positions approved mid-year as part of the Measure Q Cannabis Retail
Program’s implementation for an increase of $498,203. We are pleased to report this is the
highest level of Police Department sworn staffing since the Great Recession.
In addition, the Police Department’s maintenance and operations budget increased by
$495,301, to restore the previous year’s FY 2020-21 budget reductions, mostly for training,
and necessary equipment and other purchases. As part of the City’s multi-pronged approach
to balance the General Fund budget, the Police Department still retains a vacancy factor of
seven percent or $3.7 million in the FY 2020-21 Adopted Budget.
The Fire Department budget contains 94 total of full time personnel; 84 full time sworn
personnel and 7 non-sworn positions and 3 Part-time positions. The Fire Department provides
emergency response services and staffs six fire stations, 24 hours a day seven days a week,
365 days a year with an increase of $2,395,120 over the FY 2020-21 Adopted Budget. We
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are pleased to also report this is the highest level of Fire Department sworn staffing since the
Great Recession. In addition, the Fire Department’s maintenance and operations budget
was increased by $27,400 for training, necessary equipment and other purchases.
Operating Budget
The Operating Budget increase of $12.9 million is mostly comprised of the reinstatement of
the multiple reductions Citywide as a result of the pandemic’s fiscal impacts. Included is $6.6
million of the FY 2020-21 General Fund operating reductions that includes 17.43 defunded full
time and part time positions, training, supplies, and other operating reductions. Additional
funding of $0.5 million will support the new permanent Airway Homeless Shelter. The General
Fund contribution towards all activities and services related to address homelessness,
including the shelter, is proposed at $1.7 million, which is still significantly lower than the FY
2019-20 actual expense of all programs related to homelessness of $2.4 million. The General
Fund’s share of the expense of managing and maintaining the permanent shelter is offset by
the recent partnership with the City of Newport Beach, providing for an annual $1.0 million.
During mid-year, the City Council approved multiple staffing enhancement opportunities that
also included in the proposed budget. In February, staffing realignments resulting in an
additional 1.5 positions were approved to provide increased staff productivity and efficiency. In
March 2021, in an effort to address the myriad workload requirements resulting from the
implementation of Measure Q and the ongoing impacts of this new line of business, the Council
approved staffing enhancements of 7.25 positions, estimated at $1.2 million; offset by the
projected tax and permit fee revenues resulting from Measure Q. Also included is the
reinstatement of the five percent pay furloughs, estimated annually at $3.0 million.
Transfers Out
The Transfers Out proposed budget of $8.9 million, an increase of $4.9 million, or 119.1
percent, reinstates the full funding of the Capital Asset Needs (CAN) requirement of 5 percent
of General Fund Revenues towards the Capital Fund 401, and 1.5% towards the Information
Technology Replacement Fund. These transfers invest in the Council approved IT Strategic
Plan, where there is a significant need to update and maintain the multitude of the software
systems, and the additional two Information Technology full time positions.
Capital Asset Needs (CAN): On March 3, 2020, the City Council updated the City’s Financial
and Budget Policies providing that the City allocates a minimum of five percent of General
Fund revenues to fund capital expenditures and reallocating one and a half percent previously
dedicated to the Capital Facilities Account to the City’s Information Technology needs.
Although the current FY 2020-21 Budget included a Council-approved waiver of the full CAN
requirement due to the pandemic, next year’s Proposed FY 2021-22 General Fund Budget
includes the full allocation of five percent to fund investments to the City’s extensive capital
assets inventory ($6.9 million) and one and a half percent to fund the City’s Five Year
Information Technology Strategic Plan ($2.1 million).
LEGAL REVIEW: City Attorney has reviewed and approved this report as to form.
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CONCLUSION:
This overview of the Proposed General Fund expenditure and revenue projections for FY
2021-22 presents the challenges of developing a balanced budget in the hopefully tail-end
of a worldwide pandemic that has infected 32,855,010 people in the United States and
caused 584,975 fatalities nationwide and crippled the global economy.
The impact to the American economy, as well as to state and local governments is
unprecedented, and has resulted in the significant loss of revenue that supports core
essential services that are vital as we prepare to carefully and thoughtfully emerge from the
restrictions imposed due to the pandemic.
The City will need to utilize multiple budget balancing strategies to restore prior year cuts to
staffing and service levels, and reinstate full funding for the CAN and information technology
needs, among other priorities, while remaining fiscally sustainable. The planned and
intentional use of designated emergency reserves, and Federal American Rescue Plan funds
in the short term will help maintain high quality services to the greatest extent possible.
To help develop a balanced FY 2021-22 Proposed General Fund Budget with the above
stated goals in mind, Staff recommends that the City Council discuss and provide feedback
on the FY 2021-22 Proposed Budget.
The chart below reflects the ten (10) planned Study Sessions, Commission and Committee
meetings, and City Council Public Hearings that have been held or will be held to assist the
City Council in obtaining input regarding the City’s budget by June 30, 2021. In addition, one
or more Special Meetings can be held later in June, if needed, to finalize the budget.
FY 2021-22 PROPOSED BUDGET REVIEW
ENTITY
DATE
FY 2021-22 Proposed CIP Budget Review Planning Commission May 10, 2021
FY 2021-22 Proposed CIP Budget Study Session City Council May 11, 2021
FY 2021-22 Proposed CIP Budget Review FiPAC May 12, 2021
FY 2021-22 Proposed Budget Study Session # 1 City Council May 25, 2021
FY 2021-22 Proposed Budget Review #1 FiPAC May 26, 2021
FY 2021-22 Proposed CIP Budget Review Parks, Arts and Community
Services Commission
May 27, 2021
FY 2021-22 Proposed Budget Public Hearing #1 City Council June 1, 2021
FY 2021-22 Proposed Budget Study Session #2 City Council June 8, 2021
FY 2021-22 Proposed Budget Review #2 FiPAC June 9, 2021
FY 2021-22 Proposed Budget Public Hearing #2
and Potential Adoption – first option
City Council June 15, 2021
FY 2021-22 Proposed Budget Public Hearing #3
and Adoption, if needed, special meetings
City Council June 22 and/or
June 29, 2021
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Staff appreciates the City Council’s continued support as we navigate the multitude of
challenges and ever changing circumstances related to this pandemic in the weeks and
months to come.
It is our hope that the FY 2021-22 Proposed Budget creates a solid foundation for Charting
a Path Toward Recovery for the City of Costa Mesa for the near future and beyond.
CAROL MOLINA
Finance Director
LORI ANN FARRELL HARRISON
City Manager
KIMBERLY HALL BARLOW
City Attorney
1. FY 2021-22 Key Proposed Budget Adjustments by Department
2. FY 2021-22 Proposed All Funds Budget Appropriations by Fund
3. FY 2021-22 Proposed All Funds Budget Revenue by Fund
4. FY 2021-22 Proposed General Fund Appropriations by Account
5. FY 2021-22 Proposed General Fund Appropriations by Department
6. FY 2021-22 Proposed General Fund Revenues and Sources of Funds
7. FY 2021-22 Table of Organization (Full Time and Part Time)
Proposed Budget
City of Costa Mesa
FY 2021/2022 Key Proposed Budget Adjustments by Department
CITY COUNCIL-10100
Description FT/PT FTE Proposed ARP: II Use of FB New Measure Q Measure Q: Arts Restricted Funds
CITY COUNCIL
5% Salary Restoration 28,767 28,767
Dues & Memberships 72,306 38,661 33,645
101,073 38,661 28,767 33,645 - - -
CITY MANAGER
5% Salary Restoration 251,096 - 251,096 -
Human Resources Analyst FT (1.00) (145,928) - (145,928)
Human Resources Technician FT 1.00 131,594 - 131,594
Human Resources Office Specialist II FT (1.00) (105,819) - (105,819)
Human Resources Secretary FT 1.00 114,173 - 114,173
Office Specialist II - Central Services FT 0.25 26,951 - 26,951
Office Specialist II - City Clerk PT (0.38) (31,264) - (31,264)
Administrative Secretary FT (1.00) (111,040) - (111,040)
Management Analyst FT 1.00 140,864 - 140,864
Assistant City Manager FT 1.00 269,468 269,468
0.88 540,095 - 251,096 288,999 - - -
CITY ATTORNEY
Restore Legal Services 50,000 50,000 -
50,000 50,000 - -
FINANCE DEPARTMENT
5% Salary Restoration 162,078 - 162,078 -
Fund defunded Vacant Positions 127,982 127,982 -
Senior Administrative Analyst -
Reinstate citywide fees study and analysis requests 90,000 90,000 -
Measure Q Consulting and Auditing Contract 50,000 - - 50,000
- 430,060 217,982 162,078 - 50,000 - -
PARKS AND COMMUNITY SERVICES
5% Salary Restoration 136,764 - 136,764 -
Fund defunded Part Time furloughs and layoffs 217,992 217,992 -
Security Services at Senior Center-Lions Park 39,994 - 39,994
Chronicle Magazine Publication 27,000 - 27,000
Janitorial Svcs at Neighborhood Community Center
increase 7,090 - 7,090
Security Guard Services (Lions Park, Senior Ctr, DRC) - - -
Arts and Culture Master Plan (CC 3/16/2021) - -
Consultants- ARTVenture (2 day event) over 125+ artists 20,000 - - 20,000
Consultant-Graphic: Costa Mesa's" City of the Arts" Stature
& Brand 15,000 - - 15,000
Consultant-Public Art Policy Consultant for a Public Art
Policy 9,000 - - 9,000
Consultant-'Honorarium"artist Laureate, for 1-year Term 2,500 - - 2,500
Consultant-for Utility Box Art Program: - - - -
City program offering opportunities to local artists 12,500 - - 12,500
ATTACHMENT 1
Description FT/PT FTE Proposed ARP: II Use of FB New Measure Q Measure Q: Arts Restricted Funds
Establish a City of the Arts Commission: Stipends 8,400 - - - 8,400
Artists and art organization for special projects 4,000 - - 4,000
Need App subscription for remote program registration 3,000 - - 3,000
Concerts-One outdoor concert offered FY 21-22 2,500 2,500 -
Outdoor & Indoor Programming return to capacity 16,033 16,033 -
Outdoor & Indoor Programming return to capacity 21,873 21,873 -
Smart Summer Camps Instructor payments 64,952 64,952 -
Contract obligations with NACH & PPR) 35,000 35,000 -
Office furniture, conferences, and special events 18,530 18,530 -
Reinstate Animal On-Call Services 96,589 96,589 -
New Personnel Requests (S & B) Arts Specialist FT 1.00 120,000 - - 120,000
Reclass Personnel Requests - -
FT Maintenance W orker from PT positions FT 0.06 6,504 - 6,504
PT Recreation Specialist PT (0.35) - - -
0.71 885,221 473,469 136,764 80,588 - 194,400 -
INFORMATION TECHNOLGY
5% Salary Restoration 103,568 - 103,568 -
Fund defunded Vacant Positions 100,000 100,000 -
Reduce Attrition Factor from FY 19/20 Adopted 60,000 60,000
Office Furniture 10,000 10,000 -
Add Position per ITSP: Program Analyst II 1.00 150,000 150,000
Add Position per ITSP: Network Administrator 1.00 140,000 140,000
Professional Development 18,450 18,450 -
Annual price increases to equipment and supplies 67,901 19,553 48,348
Document Imaging Services 40,000 40,000 -
Pictometry Program 20,000 20,000 -
Accella Program 31,633 31,633 -
Software maintenance price increases 84,145 10,001 74,144
POLICE DEPARTMENT-15100-15400
POLICE DEPARTMENT
2.00 825,697 249,637 103,568 182,492 - - 290,000
5% Salary Restoration 1,006,017 - 1,006,017 -
Restore Overtime reduction 81,472 81,472 -
Restore Helicopter Services 152,500 152,500 -
Restore postage, small tools, and office supplies 18,250 18,250 -
Officer training and non-essential memberships 55,729 55,729 -
Monthly warehouse rentals for Measure Q products 156,000 156,000
Mandatory officer training 31,263 - 31,263
County Printing Services 14,000 6,000 - 8,000
City telecom related fees 15,600 - 15,600
Avaya contract and 800MHz 33,000 - 33,000
Radio Repairs 12,000 - 12,000
Crime Prevention Specialist (0.50) (85,748) - (85,748)
Crime Prevention Specialist 1.00 121,711 - 121,711
0.50 1,611,794 313,951 1,006,017 135,826 156,000 - -
Description FT/PT FTE Proposed ARP: II Use of FB New Measure Q Measure Q: Arts Restricted Funds
FIRE AND RESCUE DEPARTMENT
5% Salary Restoration 587,344 - 587,344 -
Fund defunded Full Time Positions: 602,732 602,732 -
4.0 Firefighter Positions -
Fire Uniform and PPE 10,600 - - 10,600
Mandatory training 16,799 - - 16,799
EMS Coordinator PT 0.25 45,252 - - 45,252
Fire Protection Specialist FT 0.50 102,448 - - 102,448
0.75 1,365,175 602,732 587,344 175,099 - - -
DEVELOPMENT SERVICES
5% Salary Restoration 286,185 - 286,185 -
Fund defunded Full Time Positions: 268,061 268,061 -
0.75 Plan Checker -
1.0 Building Official -
1.0 Plan Check Engineer -
1.0 Code Enforcement Officer - - -
Fund defunded Part Time Positions: 72,553 72,553 -
0.75 Assistant Planner - -
0.75 Code Enforcement Officer - -
0.50 Code Enforcement Officer - -
0.75 Plan Checker - - -
Reinstate positions transferred to CDBG 70,627 70,627 -
0.75 PT Permit Processing Specialist -
0.18 Office Specialist II -
Fund Overtime: FY 20/21 reduction 44,244 44,244 -
Restore Professional Development 12,000 12,000 -
Contract staff for several large,upcoming construction
projects and increased workloads. 243,398 243,398 -
Reinstate Multi-media 15,000 15,000 -
Reinstate equipment, legal, business meeting costs 18,770 18,770 -
Standby pay for inspectors to respond to emergency fire
calls 18,000 - - 18,000
Restore reduced cannabis consulting 29,000 - - 29,000
Measure Q Cannabis processing and consulting contract 124,000 - - 124,000
Assistant Planner: PT .75 to 1.00 FT 0.25 41,703 41,703
FT Building Technician II FT 0.25 31,332 - 31,332
FT Plan Checker: PT 0.5 to 1.00 FT 0.50 63,914 - 63,914
1.00 1,338,786 744,653 286,185 183,948 124,000 - -
Description FT/PT FTE Proposed ARP: II Use of FB New Measure Q Measure Q: Arts Restricted Funds
PUBLIC SERVICES
5% Salary Restoration 472,621 - 472,621 -
Fund defunded Full Time Positions: 558,497 558,497 -
1.0 Maintenance Services Manager -
1.0 Engineering Technician III -
1.0 Plan Assistant Engineer -
0.5 City Engineer -
0.5 Engineering Technician III - - -
Construction inspection hours to inspect private
development 10,000 10,000 -
Restore equipment budget 132,000 132,000 -
Restore water rate increase 74,100 74,100 -
Restore sprinklers, landscaping contractual services 387,500 387,500 -
Restore pressure washing and sidewalk grinding contracts 450,000 450,000 -
Restore street improvements, striping, etc. contract 50,000 50,000 -
Executive Secretary FT (1.00) (131,224) (131,224)
Office Specialist II FT 1.00 113,878 113,878
Associate Engineer (Active Transportation Coordinator) FT 1.00 175,346 175,346
Engineering Technician II FT 0.25 31,332 31,332
Maintenance Assistant FT 0.25 42,962 42,962
Senior Management Analyst FT 1.00 145,504 145,504
Associate Engineer FT 1.00 163,835 - 163,835
3.50 2,676,351 1,662,097 472,621 377,798 - - 163,835
NON-DEPARTMENTAL
Restore Contingency 361,698 361,698 -
Restore special events budget reduced from BIA 164,000 164,000 -
Reinstate GF cut for the Homeless Pgm (CDBG-CV) 668,000 668,000
Reinstate remaining GF cuts for Homeless Services 154,000 154,000
Reintating Cuts to Operating Transfer Out: - - -
CAN: Capital Fund 401 -
Elimnate waiver of CAN for Debt Service 2,800,000 - - 2,800,000
5% of Round 2 of ARP 662,038 662,038 -
CAN: Technology Replacement Fund: YOY Increase Only 210,600 184,661 25,939
1.5% of Round 2 of ARP 198,611 198,611 -
5,218,947 2,208,347 184,661 2,825,939 - - -
TOTAL PROPOSED ADJUSTMENTS 9.69 $ 15,043,199 $ 6,561,529 $ 3,219,101 $ 4,284,334 $ 330,000 $ 194,400 $ 453,835
SUMMARY OF APPROPRIATIONS BY FUND
FY 19/20
Fund Actuals
FY 20/21
Adopted
FY 21/22
Proposed
% Incr /
(Decr)
GENERAL FUND
General Fund - 101 $ 137,426,066 $ 136,637,271 $ 154,402,680 12%
SPECIAL REVENUE FUNDS
Arts Cultural Master Plan - 130 $ 194,401 100%
Gas Tax Fund - 201 $ 1,912,674 $ 2,705,001 $ 6,398,427 58%
AQMD Fund - 203 184,748 130,356 345,000 62%
American Rescue Plan Fund - 204 860,649 100%
HOME Fund - 205 580,820 551,298 -5%
CDBG Fund - 207 1,366,887 1,327,226 -3%
SLESF Fund - 213 245,013 277,372 12%
Rental Rehabilitation Program Fund - 216 80,000 100%
Narcotics & Seizure Fund - 217
Office of Traffic Safety - 220
Grants - State - 231 262,722 577,333 54%
RMRA Gas Tax Fund - 251 377,558 2,134,145 2,336,177 9%
CAPITAL PROJECTS FUNDS
Park Development Fees Fund - 208 $ 985,600 $ 981,000 0%
Drainage Fund - 209 194,127 550,000 575,000 4%
Traffic Impact Fees Fund - 214 295,544 481,000 1,293,000 63%
Fire System Devel Fund - 218
Capital Improvement Fund - 401 7,318,463 5,550,336 7,017,306 21%
Vehicle Parking District 1 - 409
Vehicle Parking District 2 - 410
Golf Course Improvement Fund - 413 45,142 275,000 265,000 -4%
Measure "M2" Regional Fund - 415 684,807 74,500 1,773,000 96%
Measure "M2" Fairshare Fund - 416 1,932,955 2,479,937 3,537,065 30%
Jack Hammett SC Capital Improvement Fund - 417 663,000 100%
Lions Park Project 2017 Bond Fund - 418 816,101
INTERNAL SERVICE FUNDS
Equipment Replacement Fund - 601 $ 3,196,452 $ 2,604,000 $ 4,680,281 44%
Self-Insurance Fund - 602 4,135,919 4,871,689 4,908,965 1%
IT Replacement Fund - 603 135,774 1,861,924 4,886,698 62%
GRAND TOTAL $ 158,656,330 $ 163,796,201 $ 197,930,878 17%
ATTACHMENT 2
ALL FUNDS REVENUES AND SOURCES OF FUNDS
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 20-21 FY 21-22 %
FY 18-19 FY 19-20 Adopted Proposed Incr/
Fund/Account Description Actual Actual Budget Budget (Dec)
GENERAL FUND
Fund 101 - General Fund $ 144,969,950 $ 137,600,019 $ 126,360,101 $ 151,183,589 20%
SPECIAL REVENUE FUNDS
Fund 130 - Cultural Arts Master Plan
Marijuana Gross Receipts Tax $ - $ - $ - $ 166,667 -
Total Fund 130 $ - $ - $ - $ 166,667 -
Fund 140 - First Time Homebuyer Program
Marijuana Gross Receipts Tax $ - $ - $ - $ 166,667 -
Total Fund 140 $ - $ - $ - $ 166,667 -
Fund 201 - Gas Tax
Investment Earnings $ 138,971 $ 133,849 $ 40,000 $ 40,000 0%
GASB 31 Market Value Adjustment 132,063 121,627 - - -
Gas Tax - 2103 385,174 798,691 978,674 1,023,231 5%
Gas Tax - 2105 632,586 590,859 613,965 666,742 9%
Gas Tax - 2106 418,770 369,871 398,957 406,808 2%
Gas Tax - 2107.1 795,546 746,072 738,605 848,480 15%
Gas Tax - 2107.5 10,000 10,000 10,000 10,000 0%
Other Reimbursements - 10,780 - - -
Total Fund 201 $ 2,513,110 $ 2,781,749 $ 2,780,201 $ 2,995,261 8%
Fund 203 - Air Quality
Investment Earnings $ 6,295 $ 8,508 $ 3,547 $ 3,005 -15%
GASB 31 Market Value Adjustment 7,119 5,748 - - -
AB 2766 - Air Q uality Improvement Fees 149,546 146,894 126,809 146,900 16%
Total Fund 203 $ 162,960 $ 161,150 $ 130,356 $ 149,905 15%
Fund 204 - American Rescue Plan
Other Federal Grants $ - $ - $ - $ 13,240,757 -
Total Fund 204 $ - $ - $ - $ 13,240,757 -
Fund 205 - HOME Investment Partnerships Program (HOME)
Lien/Loan Repayment $ 1,454,658 $ 49,818 $ 70,000 $ 20,000 -71%
Investment Earnings 31,758 33,005 10,000 30,000 200%
GASB 31 Market Value Adjustment 32,873 28,221 - - -
HOME Invest. Partnership Grant 69,058 141,967 505,820 501,749 -1%
Total Fund 205 $ 1,588,347 $ 253,011 $ 585,820 $ 551,749 -6%
Fund 207 - Community Development Block Grant (CDBG)
Lien/Loan Repayment $ 75,316 $ - $ 30,000 $ - -100%
Investment Earnings 124 445 - - -
Community Dev. Block Grant 1,086,273 411,358 1,136,657 1,121,215 -1%
Total Fund 207 $ 1,161,713 $ 411,803 $ 1,166,657 $ 1,121,215 -4%
ATTACHMENT 3
ALL FUNDS REVENUES AND SOURCES OF FUNDS
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 20-21 FY 21-22 %
FY 18-19 FY 19-20 Adopted Proposed Incr/
Fund/Account Description Actual Actual Budget Budget (Dec)
Fund 213 - Supplemental Law Enforcement Services (SLESF)
Investment Earnings $ 80 $ 5 5 $ - $ - -
GASB 31 Market Value Adjustment 66 193 - - -
Safety (COPS) 263,294 273,684 258,111 265,965 3%
Total Revenues $ 263,440 $ 273,932 $ 258,111 $ 265,965 3%
Operating Transfers In $ 44,544 $ - $ - $ - -
Total Other Financing Sources $ 44,544 $ - $ - $ - -
Total Fund 213 $ 307,984 $ 273,932 $ 258,111 $ 265,965 3%
Fund 216 - Rental Rehabilitation Program
Investment Earnings $ 4,358 $ 5,381 $ 1,000 $ 1,000 0%
GASB 31 Market Value Adjustment 4,574 4,758 - - -
Lien/Loan Repayment 171,749 40,000 - - -
Total Fund 216 $ 180,681 $ 50,139 $ 1,000 $ 1,000 0%
Fund 217 - Narcotics Forfeiture
Asset Forfeiture - US Treasury $ - $ 10,824 $ - $ - -
Asset Forfeiture - DOJ 571,025 587,525 - - -
Asset Forfeiture - County/Other 38,915 58,421 - - -
Asset Forf Drug/Gang Activity 7,163 10,310 - - -
Investment Earnings 20,261 26,109 1,000 1,000 0%
GASB 31 Market Value Adjustment 21,810 31,005 - - -
Total Fund 217 $ 659,174 $ 724,193 $ 1,000 $ 1,000 0%
Fund 219 - Local Law Enforcement Block Grant
Investment Earnings $ 584 $ 7 15 $ - $ - -
GASB 31 Market Value Adjustment 655 582 - - -
Total Fund 219 $ 1,239 $ 1,297 $ - $ - -
Fund 220 - Office of Traffic Safety
Other Federal Grants $ 162,919 $ 163,410 $ - $ - -
Total Fund 220 $ 162,919 $ 163,410 $ - $ - -
Fund 230 - Federal Grants
Investment Earnings $ - $ 12,363 $ - $ - -
GASB 31 Market Value Adjustment - 47,638 - - -
Other Federal Grants - 13,300 - - -
Total Fund 230 $ - $ 73,301 $ - $ - -
Fund 231 - State Grants
Investment Earnings $ - $ 6 86 $ - $ 500 -
GASB 31 Market Value Adjustment - 2,775 - - -
State Government - - - - -
Other State Grants - 273,025 262,722 329,813 26%
Total Fund 231 $ - $ 276,486 $ 262,722 $ 330,313 26%
ALL FUNDS REVENUES AND SOURCES OF FUNDS
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 20-21 FY 21-22 %
FY 18-19 FY 19-20 Adopted Proposed Incr/
Fund/Account Description Actual Actual Budget Budget (Dec)
Fund 251 - Road Maintenance and Rehabilitation Account (RMRA) Gas Tax
Investment Earnings $ 21,872 $ 69,267 $ 5,000 $ 15,000 200%
GASB 31 Market Value Adjustment 48,499 74,796 - - -
Gasoline Tax - RMRA 2,114,320 2,006,161 2,133,947 2,263,862 6%
Gas Tax Loan Repayment 130,020 130,218 - - -
Total Fund 251 $ 2,314,711 $ 2,280,442 $ 2,138,947 $ 2,278,862 7%
CAPITAL PROJECTS FUNDS
Fund 208 - Park Development Fees
Investment Earnings $ 133,708 $ 125,578 $ 25,000 $ 50,000 100%
GASB 31 Market Value Adjustment 120,639 98,324 - - -
Park Development Fees 2,299,373 1,049,018 672,869 708,869 5%
Total Fund 208 $ 2,553,720 $ 1,272,919 $ 697,869 $ 758,869 9%
Fund 209 - Drainage Fees
Investment Earnings $ 27,785 $ 39,586 $ 10,000 $ 20,000 100%
GASB 31 Market Value Adjustment 29,417 38,898 - - -
Drainage Assessment Fees 268,800 898,498 613,730 426,411 -31%
Total Fund 209 $ 326,002 $ 976,982 $ 623,730 $ 446,411 -28%
Fund 214 - Traffic Impact Fees
Investment Earnings $ 86,181 $ 93,197 $ 15,000 $ 30,000 100%
GASB 31 Market Value Adjustment 90,992 81,608 - - -
Traffic Impact Fees 182,166 259,298 50,000 200,000 300%
Total Fund 214 $ 359,339 $ 434,104 $ 65,000 $ 230,000 254%
Fund 218 - Fire System Development
Investment Earnings $ 2,764 $ 10,844 $ 700 $ 700 0%
GASB 31 Market Value Adjustment 3,101 5,764 - - -
Fire Protect. Sys. Dev. Fees - 167,540 - - -
Total Fund 218 $ 5,865 $ 184,148 $ 700 $ 700 0%
Fund 228 - Fire Protection System Paramedic Fund
Investment Earnings $ - $ 3,462 $ - $ - -
GASB 31 Market Value Adjustment - 5,249 - - -
Fire Prot System Paramedic - 301,792 - - -
Total Fund 228 $ - $ 310,503 $ - $ - -
ALL FUNDS REVENUES AND SOURCES OF FUNDS
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 20-21 FY 21-22 %
FY 18-19 FY 19-20 Adopted Proposed Incr/
Fund/Account Description Actual Actual Budget Budget (Dec)
Fund 401 - Capital Outlay
Investment Earnings $ 239,676 $ 191,364 $ 50,000 $ 60,000 20%
GASB 31 Market Value Adjustment 242,587 113,335 - - -
Other Federal Grants 2,027,482 599,689 - - -
Other State Grants - 727,500 3,312,336 - -100%
Other County Grants/Programs 51,371 - - - -
Other G overnmental Agencies 197,893 - - - -
Contributions 242,000 - - - -
Donations 254,925 - - - -
Other Reimbursements 74,767 1,076,110 - - -
Loan Proceeds 153,914 - - - -
Total Revenues $ 3,484,615 $ 2,707,998 $ 3,362,336 $ 60,000 -98%
Operating Transfers In $ 12,005,734 $ 4,402,681 $ 2,238,000 $ 7,570,450 238%
Total Other Financing Sources $ 12,005,734 $ 4,402,681 $ 2,238,000 $ 7,570,450 238%
Total Fund 401 $ 15,490,349 $ 7,110,679 $ 5,600,336 $ 7,630,450 36%
Fund 403 - Measure M Regional
Other Reimbursements $ (9,097) $ - $ - $ - -
Total Fund 403 $ (9,097) $ - $ - $ - -
Fund 409 - Vehicle Parking District 1
Property Tax - Secured $ 3,771 $ 4,126 $ 3,922 $ 3,500 -11%
Property Tax - Unsecured 12 12 12 12 -4%
Property Tax - Supplemental 11 8 11 11 -4%
Property Tax - Homeowners 2 2 2 2 -4%
Delinquent Tax - Penalties/Int 1 1 1 1 -4%
Investment Earnings 481 169 100 200 100%
GASB 31 Market Value Adjustment 577 575 - - -
Total Fund 409 $ 4,855 $ 4,894 $ 4,049 $ 3,726 -8%
Fund 410 - Vehicle Parking District 2
Property Tax - Secured $ 11,788 $ 12,653 $ 12,260 $ 12,260 0%
Property Tax - Unsecured 10 10 11 11 0%
Property Tax - Supplemental 10 7 11 11 0%
Property Tax - Homeowners 2 2 2 2 0%
Delinquent Tax - Penalties/Int 1 1 1 1 0%
Investment Earnings 954 365 100 500 400%
GASB 31 Market Value Adjustment 1,189 1,258 - - -
Total Fund 410 $ 13,954 $ 14,295 $ 12,385 $ 12,785 3%
Fund 413 - Golf Course Improvement
Investment Earnings $ - $ 5,435 $ 1,500 $ 1,500 0%
GASB 31 Market Value Adjustment 3,759 4,951 - - -
Golf Course Operations 102,916 108,759 100,000 110,000 10%
Total Fund 413 $ 106,675 $ 119,145 $ 101,500 $ 111,500 10%
ALL FUNDS REVENUES AND SOURCES OF FUNDS
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 20-21 FY 21-22 %
FY 18-19 FY 19-20 Adopted Proposed Incr/
Fund/Account Description Actual Actual Budget Budget (Dec)
Fund 415 - Measure M2 Competitive
Investment Earnings $ - $ 9,702 $ - -
GASB 31 Market Value Adjustment 3,154 - -
Measure "M2" Regional Grant 3,757,881 750,841 74,500 1,773,000 2280%
Total Fund 415 $ 3,757,881 $ 763,697 $ 74,500 $ 1,773,000 2280%
Fund 416 - Measure M2 Fairshare
Investment Earnings $ 130,750 $ 91,847 $ 25,000 $ 40,000 60%
GASB 31 Market Value Adjustment 125,849 89,714 - - -
Measure "M2" Fairshare 2,646,626 2,688,605 2,277,652 2,496,909 10%
Total Fund 416 $ 2,903,225 $ 2,870,166 $ 2,302,652 $ 2,536,909 10%
Fund 417 - Jack Hammett Sports Complex Capital Improvement
Investment Earnings $ 5,901 $ 10,560 $ 3,000 $ 3,000 0%
GASB 31 Market Value Adjustment 6,496 8,438 - - -
Jack Hammett Field Rental 150,750 150,750 150,750 150,750 0%
Total Fund 417 $ 163,147 $ 169,748 $ 153,750 $ 153,750 0%
Fund 418 - Lions Park Project 2017 Bond
Investment Earnings $ 182,191 $ 24,556 $ - $ 1,000 -
GASB 31 Market Value Adjustment 3,390 2,994 - - -
Proceeds Fr. Issuance of Bonds - - - - -
Total Fund 418 $ 185,581 $ 27,550 $ - $ 1,000 -
INTERNAL SERVICE FUNDS
Fund 601 - Equipment Replacement Fund
Investment Earnings $ 7,217 $ 17,488 $ - $ 15,000 -
GASB 31 Market Value Adjustment - 26,885 - - -
Other Charges for Services - - - - -
Internal Svc. Charges - Automotive Equip. 2,178,121 2,571,510 2,604,000 2,656,416 2%
Donations - 278,521 - - -
Damage to City Property 54,008 - - - -
Sale of Automotive Equipment 41,925 32,156 - - -
Sale of Office Furniture 11 - - - -
Sale of Office Equipment 10,626 - - - -
Sale of Other Equipment - 4,042 - - -
Total Revenues $ 2,291,908 $ 2,930,601 $ 2,604,000 $ 2,671,416 3%
Operating Transfers In $ 28,284 $ 1,125,000 $ - $ - -
Total Other Financing Sources $ 28,284 $ 1,125,000 $ - $ - -
Total Fund 601 $ 2,320,192 $ 4,055,601 $ 2,604,000 $ 2,671,416 3%
ALL FUNDS REVENUES AND SOURCES OF FUNDS
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 20-21 FY 21-22 %
FY 18-19 FY 19-20 Adopted Proposed Incr/
Fund/Account Description Actual Actual Budget Budget (Dec)
Fund 602 - Self Insurance Fund
Investment Earnings $ 217,063 $ 241,645 $ 50,000 $ 110,000 120%
GASB 31 Market Value Adjustment 243,992 219,612 - - -
Internal Service Charges - General Liability 2,544,919 2,246,078 2,051,459 2,051,459 0%
Internal Service Charges - W orkers' Comp. 3,313,009 2,977,926 2,690,018 2,690,018 0%
Internal Service Charges - Unemployment 85,572 80,421 80,212 80,000 0%
Settlements 13,220 - - - -
Total Revenues $ 6,417,775 $ 5,765,682 $ 4,871,689 $ 4,931,477 1%
Operating Transfers In $ 3,290,813 $ - $ - $ - -
Total Other Financing Sources $ 3,290,813 $ - $ - $ - -
Total Fund 602 $ 9,708,588 $ 5,765,682 $ 4,871,689 $ 4,931,477 1%
Fund 603 - IT Replacement Fund
Investment Earnings $ 80,649 $ 101,291 $ 10,000 $ 50,000 400%
GASB 31 Market Value Adjustment 99,462 87,159 - - -
Rental of IT Equipment 250,000 - - - -
Total Revenues $ 430,111 $ 188,450 $ 10,000 $ 50,000 400%
Operating Transfers In $ 1,930,183 $ - $ 1,861,924 $ 2,271,135 22%
Total Other Financing Sources $ 1,930,183 $ - $ 1,861,924 $ 2,271,135 22%
Total Fund 603 $ 2,360,294 $ 188,450 $ 1,871,924 $ 2,321,135 24%
TOTAL REVENUES $ 176,932,514 $ 163,709,906 $ 148,569,074 $ 179,632,964 21%
TOTAL OTHER SOURCES $ 17,340,845 $ 6,677,681 $ 4,099,924 $ 16,403,114 300%
GRAND TOTAL ALL FUNDS $ 194,273,359 $ 170,387,587 $ 152,668,998 $ 196,036,078 28%
* In previous years, the Sales and Use Tax - Prop 172 was included in a separate fund. Effective
July 1, 2019 this revenue is recorded in the General Fund.
SUMMARY OF APPROPRIATIONS BY ACCOUNT -
GENERAL FUND ONLY
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 20-21 FY 21-22
Account FY 18-19 FY 19-20 Adopted Proposed
Account Description Number Actuals Actuals Budget Budget
Salaries and Benefits
Regular Salaries - Sworn 501100 $ 2 3,157,490 $ 2 3,006,629 $ 2 4,523,647 $ 2 5,672,446
Regular Salaries - Non Sworn 501200 18,544,135 18,301,887 22,354,248 24,611,703
Regular Salaries - Part time 501300 5,014,563 4,385,061 5,234,920 4,733,435
Overtime 501400 7,711,156 6,731,151 3,828,632 3,957,348
Accrual Payoff - Excess Maximum 501500 513,040 525,746 186,128 186,128
Vacation/Comp. Time Cash Out 501600 377,567 414,427 292,980 302,980
Holiday Allowance 501700 745,091 907,540 781,937 755,107
Separation Pay-Off 501800 230,709 429,726 145,375 145,376
Other Compensation 501900 2,394,596 2,538,032 3,248,273 2,885,269
Vacancy Attrition 501000 - - (5,842,430) (4,019,104)
Furloughs 502200 - - (3,036,369) -
Cafeteria Plan 505100 7,108,344 8,781,834 10,428,402 11,253,029
Medicare 505200 877,837 876,510 809,123 843,843
Retirement 505300 24,212,220 26,251,816 30,805,190 31,614,526
Longevity 505400 2,768 3,412 3,600 3,600
Executive Professional Development(1) 505500 733,392 66,465 77,115 87,235
Auto Allowance 505600 45,415 39,163 49,200 56,100
Unemployment(2)505800 84,487 - - -
W orkers' Compensation(2) 505900 3,299,992 - - -
Employer Contr. Retirees' Med. 506100 1,846,589 1,828,496 2,460,000 2,460,000
Subtotal Salaries and Benefits $ 96,899,391 $ 95,087,897 $ 96,349,971 $ 105,549,021
Maintenance and Operations
Stationery and Office 510100 $ 2 44,779 $ 1 69,573 $ 1 70,900 $ 203,850
Multi-Media, Promotions and Subs 510200 556,897 410,401 319,889 565,989
Small Tools and Equipment 510300 345,922 136,653 239,316 252,116
Uniform and Clothing 510400 409,627 309,704 355,700 377,660
Safety and Health 510500 535,290 405,625 511,430 527,980
Maintenance & Construction 510600 448,700 304,632 322,850 329,350
Agriculture 510700 92,011 77,154 97,000 97,000
Electricity - Buildings & Fac. 515100 544,291 554,495 604,550 578,820
Electricity - Power 515200 244,007 230,387 281,800 281,800
Electricity - Street Lights 515300 976,105 1,066,403 1,000,000 1,000,000
Gas 515400 54,214 57,759 45,400 45,400
W ater - Domestic 515500 65,205 79,446 75,100 75,100
W ater - Parks and Parkways 515600 617,773 773,895 785,000 859,100
W aste Disposal 515700 126,032 147,270 161,800 161,400
Janitorial and Housekeeping 515800 449,185 444,656 481,713 495,333
Postage 520100 111,654 3,383 - -
Legal Advertising/Filing Fees 520200 230,048 237,964 235,100 236,600
Advertising and Public Info. 520300 8,106 13,121 14,300 14,300
Telephone/Radio/Communications 520400 582,697 823,593 765,200 816,400
Business Meetings 520500 63,708 38,671 41,380 48,580
Mileage Reimbursement 520600 3,590 1,100 3,300 3,300
Dues and Membership 520700 32,393 147,133 40,525 198,992
Board Member Fees 520800 31,000 37,800 41,300 41,300
ATTACHMENT 4
SUMMARY OF APPROPRIATIONS BY ACCOUNT -
GENERAL FUND ONLY
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 20-21 FY 21-22
Account FY 18-19 FY 19-20 Adopted Proposed
Account Description Number Actuals Actuals Budget Budget
Maintenance and Operations (continued)
Professional Development(1) 520900 - 254,286 485,188 539,769
Buildings and Structures 525100 259,843 130,389 202,500 202,500
Landscaping and Sprinklers 525200 2,983,595 3,150,341 2,842,500 3,230,500
Automotive Equipment 525400 658 446 - -
Office Furniture 525600 95 583 1,500 2,000
Office Equipment 525700 32,773 53,094 29,400 44,000
Other Equipment 525800 832,959 792,089 768,300 917,750
Streets, Alleys and Sidewalks 525900 973,954 974,745 507,200 1,007,200
Employment 530100 134,202 276,944 26,000 26,000
Consulting 530200 4,428,065 2,583,785 2,950,980 3,289,863
Legal 530300 415,218 3,306,286 2,805,600 2,768,300
Engineering and Architectural 530400 290,224 375,079 318,930 568,898
Financial and Information Services 530500 498,135 517,175 1,028,749 1,078,750
Medical and Health Inspection 530600 151,955 127,366 151,600 192,100
Public Safety 530700 2,191,438 2,397,054 2,532,100 2,513,300
Recreation 530800 486,988 295,010 382,442 495,330
Sanitation 530900 140 530 800 1,200
Principal Payments 535100 1,610,261 1,610,000 2,375,000 2,450,000
Interest Payments 535200 1,253,450 1,203,487 1,155,360 1,067,905
External Rent 535400 994,995 593,143 690,598 846,198
Grants, Loans and Subsidies 535500 11,231 2,438,845 23,000 23,000
Internal Rent - Central Services 535800 177,002 87,706 99,722 99,722
Internal Rent - Postage 535900 - 92,159 110,296 110,792
Internal Rent - Maint. Charges 536100 1,509,905 884,300 884,300 884,300
Internal Rent - Fleet 536200 654,769 1,142,301 1,217,256 1,217,256
Internal Rent - IT Replacement 536300 250,000 - - -
Internal Rent - Fuel 536400 - 540,095 501,400 501,400
Internal Rent - General Liability 536500 - 2,240,855 2,069,259 2,069,259
Internal Rent - W orkers Comp(2)
Internal Rent - Unemployment(2)
536600 - 2,945,345 2,688,443 2,688,442
536700 - 79,165 79,685 79,687
General Liability 540100 2,525,332 - - -
Taxes and Assessments 540700 91,796 91,729 96,200 96,200
Contingency 540800 - - 138,302 500,000
Other Costs 540900 835 311 1,178,803 1,715,427
Assistance 545300 41,634 - - -
Acquisition Costs 545500 36,588 13,376 - -
Subtotal Maintenance and Operations $ 29,611,274 $ 35,668,836 $ 34,934,966 $ 38,437,418
Fixed Assets
Buildings and Structures 590400 $ 2 0,000 $ - $ - $ -
Office Furniture 590600 39,015 9,363 2,900 16,900
Office Equipment 590700 12,198 6,960 - -
Other Equipment 590800 890,319 1,247,869 1,249,509 1,418,406
Subtotal Fixed Assets $ 961,531 $ 1,264,192 $ 1,252,409 $ 1,435,306
SUMMARY OF APPROPRIATIONS BY ACCOUNT -
GENERAL FUND ONLY
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 20-21 FY 21-22
Account FY 18-19 FY 19-20 Adopted Proposed
Account Description Number Actuals Actuals Budget Budget
Transfers Out
Transfers Out 595100 $ 2 0,049,115 $ 5 ,405,141 $ 4 ,099,924 $ 8,980,936
Subtotal Transfers Out $ 20,049,115 $ 5,405,141 $ 4,099,924 $ 8,980,936
TOTAL APPROPRIATIONS - GENERAL FUND $ 1 47,521,312 $ 137,426,066 $ 1 36,637,270 $ 1 54,402,680
(1)In Fiscal Year 2019-20, the City changed the budgeting methodology for professional development. Only executive
professional development included in the employee MOUs is included in this account. Other professional development
such as training, licenses and certificates are accounted for under maintenance and operations.
(2)In Fiscal Year 2019-20, the City corrected the budgeting method for billing internal charges. The prior years have not
been adjusted to ensure consistency with the audited financial statements.
General Fund Appropriations by Department
FY 20/21
Department Adopted
FY 21/22
Proposed
% Incr /
(Decr)
City Council $ 769,749 $ 891,341 15.8%
City Manager 7,480,589 7,385,715 -1.3%
City Attorney 950,000 1,000,000 5.3%
Finance 4,485,375 4,750,218 5.9%
Parks and Community Services 7,414,732 7,664,502 3.4%
Information Technology 3,714,192 4,523,856 21.8%
Police 48,334,032 51,313,014 6.2%
Fire and Rescue 27,747,083 30,142,203 8.6%
Development Services 6,325,666 7,782,564 23.0%
Public Services 17,801,071 19,960,600 12.1%
Non-Departmental 11,614,782 18,988,668 63.5%
GRAND TOTAL $ 136,637,270 $ 154,402,680 13.0%
FY 2021-22 Proposed Budget
Departmental
12%
Public Services
13%
Development
Services
5%
1%
City Manager
5%
City Attorney
1%
Finance
3%
Parks and
Community
Services
5%
Information
Technology
3%
Fire and Rescue
19%
Police
33%
Non-City Council
ATTACHMENT 5
GENERAL FUND REVENUES AND SOURCES OF FUNDS
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 20-21 FY 21-22 %
FY 18-19 FY 19-20 Adopted Proposed Incr/
Fund/Account Description Actual Actual Budget Budget (Dec)
GENERAL FUND
Fund 101 - General Fund
Taxes
Property Tax - Secured $ 2 8,381,704 $ 30,094,033 $ 28,742,126 $ 33,133,820 15%
Property Tax - Unsecured 843,551 892,821 748,065 935,865 25%
Property Tax - Supplemental 775,854 603,451 765,525 671,697 -12%
Property Tax - Homeowners 149,872 149,197 149,613 149,613 0%
Delinquent Tax - Penalties/Int 44,080 45,014 15,750 50,000 217%
Property Transfer Tax 727,391 791,414 816,560 816,560 0%
Property Tax In-Lieu of VLF 11,951,449 12,672,511 12,931,291 13,795,244 7%
Sales and Use Tax 64,902,009 55,866,830 54,343,382 59,938,452 10%
Sales and Use Tax - Prop 172* 1,126,008 1,102,506 1,035,655 1,088,281 5%
Transient Occupancy Tax 8,595,417 6,587,223 4,772,862 5,569,330 17%
Electric Franchise Fee 1,222,349 1,183,884 1,234,572 1,240,745 0%
Cable TV Franchise Fee 1,030,699 988,888 1,020,392 988,929 -3%
PEG Cable Franchise Fee 259,732 179,114 233,759 233,759 0%
Gas Franchise Fee 198,422 210,033 200,406 225,067 12%
Solid W aste Hauler Franchise Fee 2,331,349 2,261,045 2,494,543 2,494,543 0%
Business License 941,857 899,426 716,250 928,160 30%
Marijuana Gross Receipts Tax 163,803 763,673 107,864 2,000,000 1754%
Total Taxes $ 123,633,040 $ 115,291,064 $ 110,328,616 $ 124,260,065 13%
Licenses and Permits
Dog License $ 8 5,062 $ 78,070 $ 67,879 $ 78,221 15%
Fire Permits 257,277 85,161 255,000 84,318 -67%
Fire Construction Permits - 147,908 - 210,632 -
Building Permits 1,877,165 2,677,232 1,491,750 1,744,886 17%
Electrical Permits 225,900 366,906 206,132 352,475 71%
Plumbing/Mechanical Permits 309,620 419,733 240,332 355,921 48%
Street Permits 376,580 585,280 248,844 355,491 43%
Special Business Permits 215 215 430 430 0%
Marijuana Business Permits 163,720 64,575 45,203 741,960 1541%
Home Occupation Permits 12,548 22,536 8,400 25,000 198%
Operator's Permits 5,025 3,525 2,100 2,100 0%
Self-Haul Permit 33,400 13,600 21,700 21,700 0%
Other Permits 37,847 32,577 23,039 40,308 75%
Total Licenses and Permits $ 3,384,358 $ 4,497,318 $ 2,610,808 $ 4,013,442 54%
Fines and Forfeitures
Municipal Code Violations $ 2 03,022 $ 119,236 $ 157,500 $ 157,500 0%
Vehicle Code Violations 309,312 285,382 184,159 245,545 33%
Parking Citations 1,307,466 968,044 1,132,699 968,044 -15%
Red Light Violations 32,090 28,146 13,000 30,000 131%
Total Fines and Forfeitures $ 1,851,890 $ 1,400,807 $ 1,487,358 $ 1,401,089 -6%
Use of Money and Property
Investment Earnings $ 6 84,519 $ 712,834 $ 240,000 $ 600,000 150%
Rental - Buildings/Grounds 219,509 221,492 130,000 200,000 54%
Rental - Downtown Comm. Center 14,319 16,827 7,500 11,250 50%
Rental - Balearic Center 36,237 15,037 10,000 20,000 100%
ATTACHMENT 6
GENERAL FUND REVENUES AND SOURCES OF FUNDS
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 20-21 FY 21-22 %
FY 18-19 FY 19-20 Adopted Proposed Incr/
Fund/Account Description Actual Actual Budget Budget (Dec)
Fund 101 - General Fund (continued)
Use of Money and Property (continued)
Rental - Neighborhood Comm. Ctr. $ 9 ,174 $ 5,981 $ 42,500 $ 42,500 0%
Rental - Senior Center 97,112 54,995 52,500 52,500 0%
Rental - Fields 85,875 96,697 44,100 85,000 93%
Rental - Tennis 45,795 41,002 46,789 100,000 114%
Rental - Golf Course Operations 2,230,891 2,245,142 1,840,000 3,500,000 90%
Rental - 3175 Airway - 115,374 172,272 172,272 0%
Rental - Bus Shelter Ads 108,481 88,820 100,000 100,000 0%
Total Use of Money and Property $ 4,431,170 $ 4,480,349 $ 2,685,661 $ 4,883,522 82%
Other Government Agencies
Motor Vehicle In-Lieu Tax $ 5 5,343 $ 91,674 $ 60,000 $ 85,000 42%
POST Reimbursements 4,563 40,080 10,000 10,000 0%
Mattress Recycling Council 11,070 10,650 10,000 10,500 5%
SB 90 - State Mandated Costs 143,076 91,105 50,000 50,000 0%
Other State Grants - Cal OES Reimb. 148,757 201,157 - 55,023 -
Other County Grants 191,610 202,758 172,000 65,000 -62%
Total Other Govt. Agencies $ 785,617 $ 932,738 $ 922,023 $ 275,523 -70%
Fees and Charges
Plan Checking Fee $ 1 ,417,075 $ 812,585 $ 358,479 $ 748,247 109%
Zoning/Variance/CUP Fees 189,693 304,804 437,855 437,855 0%
Measure X MM CUP 302,588 20,008 55,016 480,974 774%
Subdivision Map Fees 7,225 30,090 23,750 23,750 0%
Environmental Impact Fees 287,869 31,477 5,000 5,000 0%
Vacation/Abandonment of ROW 450 150 750 750 0%
Source Reduction/Recycling 6,710 36,504 12,000 12,000 0%
Self Haul Per-Project Fee 76,220 66,320 83,500 83,500 0%
Special Policing Fees 548,591 740,665 163,722 400,000 144%
Marijuana HdL Background 25,465 30,071 11,960 75,000 527%
Vehicle Storage/Impound Fees 398,240 338,440 247,500 350,000 41%
Vehicle Code Violation Fee 1,010 630 1,085 1,085 0%
Repo Vehicle Release Fee 3,930 3,330 3,728 3,728 0%
Jail Booking Fees - City 316,925 70,352 27,373 100,000 265%
Police False Alarms 160,552 192,378 50,442 100,000 98%
Fingerprinting 13,624 11,054 23,175 23,175 0%
Fire Inspections 127,780 90,675 31,250 100,000 220%
Ambulance Transportation Program 3,048,986 3,664,032 3,550,000 3,150,000 -11%
Fire False Alarms 2,835 - 1,400 1,400 0%
Accident Cost Recovery 8,867 8,956 10,000 10,000 0%
Fire Plan Check Fees - 166,132 101,000 101,000 0%
Fire Special Event Fees - 14,042 32,000 32,000 0%
Park Permits 59,419 28,202 50,000 50,000 0%
Park Improvements 18,131 11,357 7,500 7,500 0%
Recreation - Aquatics 64,491 39,902 63,000 63,000 0%
Recreation - Day Camp 183,528 35,973 183,330 183,330 0%
Recreation - Playgrounds 446,152 297,954 475,000 230,000 -52%
Recreation - Special Events 24,876 29,690 37,800 37,800 0%
Recreation - Early Childhood 130,652 83,789 131,328 131,328 0%
Recreation - Instructional Classes 367,536 212,331 332,500 350,000 5%
Recreation - Basketball 19,411 10,928 15,750 15,750 0%
GENERAL FUND REVENUES AND SOURCES OF FUNDS
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 20-21 FY 21-22 %
FY 18-19 FY 19-20 Adopted Proposed Incr/
Fund/Account Description Actual Actual Budget Budget (Dec)
Fund 101 - General Fund (continued)
Recreation - Adult Open Gym 7,015 4,293 6,750 6,750 0%
Recreation - Softball 58,320 27,888 36,000 36,000 0%
Recreation - Adult Sports Futsal 1,888 1,612 1,650 1,650 0%
Recreation - Teen Camp 35,813 (1,892) 34,000 34,000 0%
Senior Center Charges 150 (875) 10,635 10,635 0%
Photocopies 3,178 2,512 3,300 3,300 0%
Document Retention Fees 38,009 92,514 50,000 50,000 0%
Police Reports 27,618 26,587 29,246 29,246 0%
Police Clearance Letters 3,900 3,480 3,958 3,958 0%
Sale - Maps & Publications 309 - 200 200 0%
Sale - Miscellaneous Supplies 475 410 700 700 0%
Internal Service Charges - Central Svcs. 93,162 78,994 303,771 80,000 -74%
Business License Processing Fee - 31,213 257,736 45,000 -83%
EV Charge Station Fees - - - 2,000 -
Charges for Other Services 52,750 11,565 3,400 12,000 253%
Special Assessments - - 1,000 1,000 0%
Total Fees and Charges $ 8,876,734 $ 7,671,756 $ 7,269,538 $ 7,624,611 5%
Other Revenues
Reimb. - Const. Permit Insp. Fees $ 8 3,042 $ 138,815 $ 50,000 $ 100,000 100%
Damage to City Property 7,148 23,462 25,000 25,000 0%
Civil Subpoena Costs 13,367 12,433 14,247 14,247 0%
Bus Shelter Maintenance Reimbursement 35,000 35,000 35,000 35,000 0%
Public Notices 27,358 20,665 24,000 24,000 0%
Other Reimbursements 502,102 380,605 150,000 350,000 133%
Nonoperating Income - Other 962,362 1,060,817 556,850 1,464,562 163%
Sale - Other Equipment - 3 1,000 1,000 0%
Other 107,907 427,175 150,000 150,000 0%
Total Other Revenues $ 1,965,854 $ 2,175,988 $ 1,056,097 $ 2,163,809 105%
Total Revenues $ 144,928,663 $ 136,450,019 $ 126,360,101 $ 144,622,060 14%
Other Financing Sources
Operating Transfers In $ 4 1,287 $ 1,150,000 $ - $ 6,561,529 -
Total Other Financing Sources $ 41,287 $ 1,150,000 $ - $ 6,561,529 -
Total Fund 101 $ 144,969,950 $ 137,600,019 $ 126,360,101 $ 151,183,589 20%
Fund 150 - Disaster Fund
Other Federal Grants $ - $ 1,059,214 $ - $ - $ -
Other County Grants and Programs - 8,877 - - -
Total Revenues $ - $ 1,068,091 $ - $ - $ -
Operating Transfers In $ - $ - $ - $ - $ -
Total Other Financing Sources $ - $ - $ - $ - $ -
Total Fund 150 $ - $ 1,068,091 $ - $ - $ -
FOUR-YEAR PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 21-22
Adopted Adopted Adopted Amended Proposed
CITY COUNCIL
Council Member 7.00 7.00 7.00 7.00 7.00
Executive Secretary 1.00 1.00 1.00 1.00 1.00
Senior Management Analyst//Chief of Staff - 1.00 1.00 1.00 1.00
Management Analyst - - - 1.00 1.00
Total City Council 8.00 9.00 9.00 10.00 10.00
CITY MANAGER'S OFFICE
City Manager 1.00 1.00 1.00 1.00 1.00
Assistant City Manager 1.00 1.00 1.00 1.00 2.00
Administrative Secretary 1.00 1.00 1.00 1.00 -
Assistant to the City Manager - 1.00 1.00 1.00 1.00
Central Services Supervisor 1.00 1.00 1.00 1.00 1.00
City Clerk 1.00 1.00 1.00 1.00 1.00
Community Outreach W orker 2.00 - - - -
Deputy City Clerk 2.00 2.00 2.00 2.00 2.00
Executive Assistant to the City Manager 1.00 1.00 1.00 1.00 1.00
Executive Secretary 1.00 1.00 1.00 1.00 1.00
Graphics Designer 1.00 1.00 1.00 1.00 1.00
Human Resources Administrator 1.00 1.00 1.00 1.00 1.00
Human Resources Analyst 2.00 3.00 4.00 4.00 3.00
Human Resources Manager 1.00 1.00 1.00 1.00 1.00
Human Resources Office Specialist II 1.00 1.00 1.00 1.00 -
Human Resources Secretary - - - - 1.00
Human Resources Technician - - - - 1.00
Management Analyst 1.00 - 1.00 2.00 3.00
Neighborhood Improvement Manager 1.00 - - - -
Office Specialist II - - - - 1.00
Principal Human Resources Analyst 2.00 2.00 2.00 2.00 2.00
Public Affairs Manager 3.00 2.00 2.00 2.00 2.00
Senior Management Analyst - 1.00 1.00 1.00 1.00
Senior Code Enforcement Officer 1.00 - - - -
Video Production Coordinator 1.00 1.00 1.00 1.00 1.00
Video Production Specialist 1.00 1.00 1.00 1.00 1.00
W ebsite Coordinator 1.00 1.00 1.00 1.00 1.00
Total City Manager's Office 28.00 25.00 27.00 28.00 30.00
ATTACHMENT 7
FOUR-YEAR PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 21-22
Adopted Adopted Adopted Amended Proposed
FINANCE DEPARTMENT
Finance Director 1.00 1.00 1.00 1.00 1.00
Accountant 1.00 2.00 2.00 1.00 1.00
Accounting Specialist I 1.00 1.00 1.00 1.00 1.00
Accounting Specialist II 3.00 3.00 3.00 3.00 3.00
Accounting Supervisor 1.00 1.00 1.00 1.00 1.00
Assistant Finance Director 1.00 1.00 1.00 1.00 1.00
Budget and Purchasing Manger - - 1.00 1.00 1.00
Budget Analyst 1.00 2.00 2.00 2.00 2.00
Budget Specialist 1.00 - - - -
Buyer 2.00 3.00 3.00 3.00 3.00
Executive Secretary 1.00 1.00 1.00 1.00 1.00
Financial Analyst - - 1.00 1.00 1.00
Management Analyst 1.00 1.00 - - -
Payroll Coordinator 1.00 1.00 1.00 1.00 1.00
Payroll Supervisor - - - 1.00 1.00
Permit Processing Specialist 1.00 1.00 1.00 2.00 2.00
Purchasing Supervisor 1.00 1.00 1.00 1.00 1.00
Revenue Supervisor 1.00 1.00 1.00 1.00 1.00
Senior Management Analyst - - 1.00 1.00 1.00
Tax Auditing Specialist 1.00 - - - -
Treasury Specialist 1.00 1.00 - - -
Total Finance Department 20.00 21.00 22.00 23.00 23.00
PARKS AND COMMUNITY SERVICES DEPARTMENT
Parks and Community Services Director 1.00 1.00 1.00 1.00 1.00
Arts Specialist - - - - 1.00
Assistant Recreation Supervisor 4.00 3.00 3.00 3.00 3.00
Community Outreach W orker - 2.00 2.00 2.00 2.00
Executive Secretary 1.00 1.00 1.00 1.00 1.00
Fairview Park Administrator 1.00 1.00 1.00 1.00 1.00
Maintenance W orker - - - - 1.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Neighborhood Improvement Manager - 1.00 1.00 1.00 1.00
Office Specialist II - 1.00 1.00 1.00 1.00
Recreation Coordinator 2.00 4.00 4.00 4.00 4.00
Recreation Manager 1.00 1.00 1.00 1.00 1.00
Recreation Supervisor 1.00 2.00 2.00 2.00 2.00
Senior Code Enforcement Officer - 1.00 1.00 1.00 1.00
Total Parks and Community Svcs Department 12.00 19.00 19.00 19.00 21.00
FOUR-YEAR PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 21-22
Adopted Adopted Adopted Amended Proposed
INFORMATION TECHNOLOGY DEPARTMENT
Information Technology Director 1.00 1.00 1.00 1.00 1.00
Information Technology Manager - - 1.00 1.00 1.00
Computer Operations & Networking Sup. 1.00 1.00 1.00 1.00 1.00
Executive Secretary 1.00 1.00 1.00 1.00 1.00
Network Administrator 3.00 3.00 5.00 5.00 6.00
Programmer Analyst II - 1.00 2.00 2.00 3.00
Senior Programmer Analyst 3.00 3.00 3.00 3.00 3.00
Systems & Programming Supervisor 1.00 1.00 1.00 1.00 1.00
Total Information Technology Department 10.00 11.00 15.00 15.00 17.00
POLICE DEPARTMENT
Police Chief 1.00 1.00 1.00 1.00 1.00
Administrative Secretary 1.00 1.00 1.00 1.00 1.00
Animal Control Officer 2.00 2.00 2.00 2.00 2.00
Civilian Investigator 1.00 1.00 1.00 1.00 1.00
Communications Installer 1.00 1.00 1.00 1.00 1.00
Communications Officer 17.00 11.00 11.00 11.00 11.00
Communications Supervisor 4.00 4.00 4.00 4.00 4.00
Community Services Specialist 6.00 6.00 6.00 6.00 6.00
Court Liaison 1.00 1.00 1.00 1.00 1.00
Crime Analyst 1.00 1.00 1.00 1.00 1.00
Crime Prevention Specialist - - - - 1.00
Crime Scene Investigation Supervisor 1.00 1.00 1.00 1.00 1.00
Crime Scene Specialist 3.00 3.00 3.00 3.00 3.00
Electronics Technician 1.00 1.00 1.00 1.00 1.00
Emergency Services Administrator 1.00 1.00 1.00 1.00 1.00
Executive Secretary 2.00 2.00 2.00 2.00 2.00
Management Analyst - - 1.00 1.00 1.00
Office Specialist II 1.00 1.00 1.00 1.00 1.00
Park Ranger 6.00 6.00 6.00 6.00 6.00
Police Captain 2.00 2.00 2.00 2.00 2.00
Police Lieutenant 6.00 6.00 6.00 7.00 7.00
Police Officer 102.00 102.00 102.00 105.00 105.00
Police Records Administrator 1.00 1.00 1.00 1.00 1.00
Police Records Bureau Supervisor 1.00 1.00 1.00 1.00 1.00
Police Records Shift Supervisor 3.00 3.00 3.00 3.00 3.00
Police Sergeant 23.00 23.00 23.00 21.00 21.00
Police Training Assistant 1.00 1.00 1.00 1.00 1.00
Property Evidence Specialist 1.00 1.00 1.00 1.00 1.00
Property Evidence Supervisor 1.00 1.00 1.00 1.00 1.00
FOUR-YEAR PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 21-22
Adopted Adopted Adopted Amended Proposed
POLICE DEPARTMENT (CONTINUED)
Public Affairs Manager 1.00 1.00 1.00 1.00 1.00
Range Master 1.00 1.00 1.00 1.00 1.00
Senior Communications Officer - 6.00 6.00 6.00 6.00
Senior Communications Supervisor 1.00 1.00 1.00 1.00 1.00
Senior Police Officer 2.00 2.00 2.00 2.00 2.00
Senior Police Records Technician 16.00 16.00 16.00 16.00 16.00
Total Police Department 212.00 212.00 213.00 215.00 216.00
FIRE AND RESCUE DEPARTMENT
Fire Chief 1.00 1.00 1.00 1.00 1.00
Assistant Fire Marshal 1.00 - - - -
Fire Marshal - 1.00 1.00 1.00 1.00
Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00
Division Chief - Administration 1.00 1.00 1.00 1.00 1.00
Battalion Chief 3.00 3.00 3.00 3.00 3.00
Emergency Medical Services Coordinator - - - - 1.00
Executive Secretary 1.00 1.00 1.00 1.00 1.00
Fire Captain 18.00 18.00 18.00 18.00 18.00
Fire Captain - Administration 1.00 1.00 1.00 1.00 1.00
Fire Engineer 18.00 18.00 18.00 18.00 18.00
Fire Protection Specialist 2.00 2.00 2.00 3.00 5.00
Firefighter 42.00 42.00 42.00 42.00 42.00
Management Analyst 1.00 1.00 1.00 - -
Office Specialist II - - - 1.00 1.00
Senior Management Analyst - - - 1.00 1.00
Total Fire Department 90.00 90.00 90.00 92.00 95.00
DEVELOPMENT SERVICES DEPARTMENT
Economic & Development Services Director 1.00 1.00 1.00 1.00 1.00
Administrative Secretary 1.00 1.00 1.00 1.00 1.00
Assistant Development Services Director 1.00 1.00 1.00 1.00 1.00
Assistant Planner 1.00 2.00 2.00 3.00 4.00
Associate Planner 3.00 3.00 3.00 3.00 3.00
Building/Combination Bldg. Inspector 5.00 5.00 5.00 4.00 4.00
Building Official 1.00 1.00 1.00 1.00 1.00
Building Technician II 2.00 2.00 2.00 2.00 3.00
Chief of Inspection 1.00 1.00 1.00 1.00 1.00
Chief Plans Examiner 1.00 1.00 1.00 1.00 1.00
FOUR-YEAR PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 21-22
Adopted Adopted Adopted Amended Proposed
DEVELOPMENT SERVICES DEPARTMENT (CONTINUED)
Code Enforcement Officer 6.00 5.00 7.00 9.00 9.00
Community Improvement Manager 1.00 1.00 1.00 1.00 1.00
Economic Development Administrator 1.00 1.00 1.00 1.00 1.00
Executive Secretary 1.00 1.00 1.00 1.00 1.00
Grant Administrator - - - 1.00 1.00
Management Analyst 3.00 2.00 2.00 2.00 2.00
Office Specialist II 1.00 1.00 1.00 - -
Permit Processing Specialist 1.00 2.00 2.00 2.00 2.00
Plan Checker 1.00 1.00 1.00 1.00 2.00
Plan Check Engineer - 1.00 1.00 1.00 1.00
Principal Planner 1.00 1.00 1.00 1.00 1.00
Senior Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00
Senior Combination Inspector - - - 1.00 1.00
Senior Management Analyst - 1.00 1.00 1.00 1.00
Senior Planner 1.00 1.00 1.00 1.00 1.00
Zoning Administrator 1.00 1.00 1.00 1.00 1.00
Total Development Services Department 36.00 38.00 40.00 43.00 46.00
PUBLIC SERVICES DEPARTMENT
Public Services Director 1.00 1.00 1.00 1.00 1.00
Active Transportation Coordinator - - - - 1.00
Administrative Secretary 3.00 3.00 3.00 3.00 3.00
Assistant Engineer 5.00 4.00 4.00 4.00 4.00
Associate Engineer 3.00 4.00 4.00 4.00 5.00
City Engineer 1.00 1.00 1.00 1.00 1.00
Construction Inspector 3.00 3.00 3.00 3.00 3.00
Contract Administrator 1.00 1.00 1.00 1.00 1.00
Energy and Sustainability Service Manager - 1.00 1.00 1.00 1.00
Engineering Technician II - - - - 1.00
Engineering Technician III 4.00 5.00 5.00 5.00 5.00
Equipment Mechanic II 2.00 2.00 2.00 2.00 2.00
Equipment Mechanic III 2.00 2.00 2.00 2.00 2.00
Executive Secretary 2.00 2.00 2.00 2.00 1.00
Facilities Maintenance Technician 2.00 2.00 2.00 2.00 2.00
Lead Maintenance W orker 6.00 6.00 6.00 6.00 6.00
Lead Equipment Mechanic - 1.00 1.00 1.00 1.00
Maintenance Assistant - - - - 1.00
Maintenance Services Manager 1.00 1.00 1.00 1.00 1.00
Maintenance Superintendent 3.00 3.00 3.00 3.00 3.00
Maintenance Supervisor 5.00 5.00 5.00 5.00 5.00
FOUR-YEAR PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2018-2019 Through Fiscal Year 2021-2022
FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 21-22
Adopted Adopted Adopted Amended Proposed
PUBLIC SERVICES DEPARTMENT (CONTINUED)
Maintenance W orker 6.00 6.00 6.00 6.00 6.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Office Specialist II 1.00 1.00 1.00 1.00 2.00
Principal Civil Engineer 1.00 1.00 1.00 1.00 1.00
Senior Engineer 3.00 3.00 3.00 3.00 3.00
Senior Maintenance Technician 1.00 1.00 1.00 1.00 1.00
Senior Maintenance W orker 6.00 6.00 6.00 6.00 6.00
Senior Management Analyst - - - - 1.00
Transportation Services Manager 1.00 1.00 1.00 1.00 1.00
Total Public Services Department 64.00 67.00 67.00 67.00 72.00
Total Full-time Employees 480.00 492.00 502.00 512.00 530.00
PART-TIME EMPLOYEES FTE's (FULL-TIME EQUIVALENTS)
City Council - 1.50 1.50 0.50 0.50
City Manager's Office 13.60 9.96 9.00 9.00 7.88
Finance Department 2.50 - - - -
Parks and Community Services 75.23 77.71 76.67 76.67 75.73
Information Technology Department 2.16 1.70 0.50 0.50 0.50
Police Department 21.76 22.92 21.96 20.86 20.36
Fire and Rescue Department 4.00 5.00 5.00 4.25 2.25
Development Services Department 8.80 8.79 8.04 8.64 6.64
Public Services Department 8.05 9.70 9.50 9.50 8.00
Total Part-time FTE 136.10 137.28 132.17 129.92 121.86
Total Citywide FTE 616.10 629.28 634.17 641.92 651.86