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CC 05-21-2024 Item No. 10 City Manager's Third Quarter Financial Report for FY 2023-24_Written CommunicationsCC 05-21-2024 Item #10 City Manager's Third Quarter Financial Report for FY 2023-24 Written Communications From:Rhoda Fry To:City Clerk; City Council Subject:City Council 5/21/2024 Agenda Item #10 Q3 Report Date:Tuesday, May 21, 2024 8:19:54 AM CAUTION: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Dear City Council, Regarding City Council 5/21/2024 Agenda Item #10 Q3 Report. According to the city’s opengov website, the City has now budgeted for $45.5M in Employee Compensation and benefits. In FY 2018/19, our actual expenses were $31.2M!!! The budget is bloated. Even last year 2022/3, our expenses were $38.6. Please, stop bloating the budget. See https://cupertino.opengov.com/transparency/#/28185/accountType=expenses&embed=n&bre akdown=28459e6a-563e-4695-97d4- 8a0d97d881e1&currentYearAmount=false&currentYearPeriod=false&graph=bar&legendSort =desc&proration=true&saved_view=111352&selection=436F3ABB13EDF4AD7D0C0B7A3 43CEA3A&projections=null&projectionType=null&highlighting=null&highlightingVariance =null&year=2024&selectedDataSetIndex=null&fiscal_start=2019&fiscal_end=latest Please explain the numbers. The $30M sales-tax drop in revenue number does not make sense, “CDTFA audit of a taxpayer was projected to result in a $30 million loss in sales tax revenue.” In FY 2018/2019, received about $12M in net sales-tax revenue from Apple. However, even in FY 2018/19, the City was saving money, even while spending lavishly. During the highest fiscal year earnings in 20/21, the City’s net sales tax revenue from Apple was about $26M. I don’t know where that $30M is coming from. Please stop exaggerating. We need to look at the spending side. Cost of Contract Services: Law enforcement is a big part of our contract services. Please put law enforcement costs on its own line item. This will provide greater transparency for other contract services. It seems that we spend too much money on go-nowhere studies. That has got to stop. The term “defund” (page 18) is used to cover different events. One is where a project just won’t be done. Another is where we came in under budget for a project and the money is being refunded to the general fund. That is a good thing, but I don’t think that the word “defund” accurately represents what is happening. Regarding the statement: “Increase revenues by $19.4 million to account for Sales Tax revenue adjustments.” This statement was initially confusing. We are not looking to increase revenues – we are looking at adjusting the budget based on revenues that we are receiving that will need to be returned to the state. Regards, Rhoda Fry