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Finance and Management Services <br />https://www.santa-ana.org/finance <br />Item # 9 <br />City of Santa Ana <br />20 Civic Center Plaza, Santa Ana, CA 92701 <br /> Staff Report <br />September 19, 2023 <br />TOPIC: Carry-Over of Unspent Amounts from FY 2022-23 to FY 2023-24 <br />AGENDA TITLE <br />Approve Appropriation Adjustment to Carry Over Unspent Amounts from Fiscal Year <br />2022-23 to Fiscal Year 2023-24 <br />RECOMMENDED ACTION <br />1. Approve an Appropriation Adjustment to reduce the FY 2022-23 budget for <br />unspent amounts to be carried over to FY 2023-24. (Requires five affirmative <br />votes) <br />2. Approve an Appropriation Adjustment to increase the FY 2023-24 budget for <br />amounts carried forward from FY 2022-23. (Requires five affirmative votes) <br />DISCUSSION <br />Carryover of Unspent Budgets from FY 2022-23 <br />It is common for a City to budget for non-recurring (one-time) expenditures, such as <br />construction projects, which are not completed by the close of the fiscal year on June <br />30. When this happens, the City Council may approve the “carry-over” of the unspent <br />budget from one fiscal year to the next to provide resources for project completion. Staff <br />typically does not request carry-over for recurring operating budget amounts unless <br />projects have not begun, with initial maintenance/operating costs, as each annual <br />budget already includes provisions for operational expenses. <br />The City Council adopts a budget one year at a time and the City’s Charter requires City <br />Council approval for appropriation adjustments. Increasing the current year’s budget for <br />unspent amounts carried over from the prior year constitutes an appropriation <br />adjustment. <br />Staff has compiled a list of carry-over requests (Exhibit 1) such as multi-year <br />capital/grant projects, delayed purchases due to vendor availability, and various one- <br />time projects approved for FY 2022-23 that were not completed by June 30, 2023. The <br />largest projects are a combination of Public Works and Community Development <br />projects for the modernization of the OC Civic Center and land acquisitions such as <br />1815 E. Carnegie Avenue for the Homeless Navigation Center, as well as various <br />parcels of land throughout the city to expand the city’s green space.