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Item 26 - Early Direction for the Fiscal Year 2024-25 Budget
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Item 26 - Early Direction for the Fiscal Year 2024-25 Budget
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3/13/2024 4:14:25 PM
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3/13/2024 3:59:50 PM
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City Clerk
Doc Type
Agenda Packet
Agency
Finance & Management Services
Item #
26
Date
3/19/2024
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Early Direction for the Fiscal Year 2024-25 Budget <br />March 19, 2024 <br />Page 2 <br />4 <br />1 <br />3 <br />1 <br />Budget Process <br />The City will conduct its internal budget meetings with departments from March 25 to <br />April 5 to receive supplemental budget requests and staff priorities. After comparing the <br />requests to City Council priorities received during Early Direction and community <br />priorities received during budget outreach, Finance will work with the City Manager’s <br />Office to build a proposed budget for City Council consideration in May. <br />City Council Priorities Identified to Date <br />City Council Members have identified some of their top priorities to address during the <br />budget process. Exhibit 1 includes a list of those priorities, along with additional <br />information and recommendations for each. <br />GENERAL FUND <br />The recurring portion of the FY 2023-24 (current year) General Fund budget is <br />summarized below. <br />Revenue $400,824,370 <br />Spending ($400,811,075) <br />Net Recurring Activity $13,295 <br />With costs increasing faster than revenue sources, we expect the FY 2024-25 budget <br />will be difficult to balance. Receiving Early Direction from City Council will help staff <br />develop a balanced proposed budget that meets the needs of the community. <br />General Fund Ten-Year Outlook <br />The General Fund Ten-Year Outlook has been updated with the latest information <br />available. The following assumptions were used: <br />•Only recurring revenues and spending were included; <br />•Property Tax estimates from consultant for FY 2024-25 through FY28-29, 3% <br />increase thereafter; <br />•Sales Tax estimates from consultant for FY 2024-25 through FY 2029-30, 3% <br />increase thereafter; <br />•Inflation Factor for all other revenues: increase of Consumer Price Index as <br />forecasted by CA Department of Finance for FY 2024-25 through FY 2026-27 <br />(2.4%, 2.6%, 2.7%) and 3% thereafter; <br />•Labor at the top of the range: negotiated increases of 3% for FY 2024-25, <br />Inflation Factor thereafter; <br />•For labor below the top of the range, use the same 3% as above + 5% merit step <br />increases; <br />•Orange County Fire Authority contract increase of 4.5% annually; <br />•Contribution to OC Street Car operations beginning November 2025, increasing <br />by Inflation Factor; <br />•Debt retirements (Police Building, City Hall Annex, 800Mhz communication <br />system, Streetlights);
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