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CC 06-04-2024 Item No. 14. Fiscal Year 2024-2025 Budget Adoption_Updated Staff PresentationJune 4, 2024 Fiscal Year 2024-25 Final Budget Adoption CC 05-30-2024 Item No. 14 Updated Staff Presentation Proposed Budget Changes Additional Information Next Steps Agenda 2 Proposed Budget Changes 3 Roadmap to FY 2024-25 Budget Adoption and Balancing Co u n c i l G o a l S e t t i n g / Wo r k P r o g r a m FY 2024-25 Proposed Budget -Community Funding -Festivals & Fee Waivers Budget Update 1st Quarter Report Budget Update Mid-Year Report Fee Study and Revenue Tax Measures Budget Update SLR Review #2 FY 2024-25 Adopted Budget Bu d g e t U p d a t e Se r v i c e L e v e l R e d u c t i o n (S L R ) P r e v i e w October 2023 November 2023 January 2024 April 2024 June 2024 February 2024 Community Budget Meeting #1 Commission/ Committee Feedback Labor Contracts March 2024 Budget Update 3rd Quarter Report May 2024 City Hall & Blackberry Farm Update Community Budget Meeting #2 Budget Update -Audit Update -Committed Reserve Revenue Tax Measures December 2023 Budget Update Capital Improvement Plan (CIP) Last Updated 5,23.2024 5 Proposed Budget Expenditure Changes as of June 4, 2024 Fund Proposed Budget as of May 1, 2024 Operating Changes Proposed Budget as of June 4, 2024 General Fund 89,938,989 102,805 90,041,794 Special Revenue Funds 13,956,348 - 13,956,348 Debt Service Funds 2,676,200 - 2,676,200 Capital Projects Funds 22,057,580 - 22,057,580 Enterprise Funds 9,271,222 - 9,271,222 Internal Service Funds 8,643,349 -8,643,349 Total All Funds $146,543,688 $102,805 $146,646,493 6 Description Revenue Expense Change in Fund Balance GENERAL FUND Animal services contract increase - 64,350 (64,350) Reduce permit parking and crane lift fees (21,200)- (21,200) Artists Award Program - 2,050 (2,050) Community Grant Funding - 32,500 (32,500) Festival Costs - 3,905 (3,905) TOTAL GENERAL FUND (21,200)102,805 (124,005) SPECIAL REVENUE FUNDS Increase SB 1 (Gas Tax) Revenue Estimate 212,614 - 212,614 TOTAL SPECIAL REVENUE FUNDS 212,614 - 212,614 TOTAL ALL FUNDS $191,414 $102,805 $88,609 Changes Since Proposed Budget Printing as of June 4, 2024 7 Proposed Budget Financial Overview by Fund as of June 4, 2024 Fund Revenues Expenditures Change in Fund Balance/ Net Position General Fund 89,804,468 90,041,794 (237,326) Special Revenue Funds 18,829,495 13,956,348 4,873,147 Debt Service Funds 2,676,200 2,676,200 - Capital Projects Funds 13,635,000 22,057,580 (8,422,580) Enterprise Funds 6,608,500 9,271,222 (2,662,722) Internal Service Funds 7,784,696 8,643,349 (858,653) Total All Funds $139,338,359 $146,646,493 $(7,308,134) Additional Information 8 9 Department Revenues Expenditures Council & Commissions 0.1 0.2 Administration 2.8 0.5 Administrative Services 5.1 0.5 Innovation & Technology 4.7 0.2 Public Works 1.8 7.5 Community Development 2.8 Law Enforcement 0.4 Parks & Recreation 2.3 Total $14.6 $14.6 Cost Allocation Plan (in Millions) Link to OpenGov View FY 2022-23 Amended Budget Q3 FY 2022-23 Amended Budget Q4 FY 2023-24 Adopted Budget FY 2023-24 Amended Budget Q1 (750-061) Community Shuttle Pilot Program $ 836,485 $ 825,911 $ 0 $ 10,574 Special Project Carryover Example 10Link to OpenGov View The $10,574 unspent in FY 2022-23 is carried over to the FY 2023-24 budget and reduced from the FY 2022-23 budget Next Steps 12 13 Next Steps1 May 21, 2024 Proposed Budget Study Session June 4, 2024 Final Budget Hearing and Adoption Nov 2024 1st Quarter Financial Report 1Additional meetings to be added if needed Questions?