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HomeMy WebLinkAbout65A - RECIEVE AND FILE FY 2019-20 GENERAL FUND MIDYEARREQUEST FOR a COUNCIL ACTION°1T CITY COUNCIL MEETING DATE: FEBRUARY 18, 2020 TITLE: RECEIVE AND FILE FISCAL YEAR 2019-20 GENERAL FUND MID -YEAR UPDATE; AMEND FY 2019-20 BUDGET TO ADD TWO FULL-TIME POSITIONS; APPROVE MID -YEAR APPROPRIATION ADJUSTMENTS /s/Kristine CITY MANAGER CLERK OF COUNCIL USE ONLY: _••e• W ❑ As Recommended ❑ As Amended ❑ Ordinance on 111 Reading ❑ Ordinance on 2nd Reading ❑ Implementing Resolution ❑ Set Public Hearing For CONTINUED TO �1��►1�1�1:3q:7 RECOMMENDED ACTION 1. Receive and file Fiscal Year 2019-20 General Fund Mid -Year Update, including revised revenue estimates. 2. Amend Fiscal Year 2019-20 Budget to add the full-time position of Executive Secretary in Parks, Recreation and Community Services Agency (General Fund) and the full-time position of Business Tax Collector -Inspector in the Finance and Management Services Agency (Cannabis Public Benefit Fund). 3. Approve Mid -Year Appropriation Adjustments. (Exhibit 3) DISCUSSION This Mid -Year Report includes an analysis of revenue and expenditures recorded for the first half of FY 2019-20. The report is focused on the General Fund, which is the primary operating fund of the City. However, the report also includes notable information for other funds, such as the Gas Tax Fund. The vacancy report for full-time funded employee positions and proposed workforce changes is included. Tables and summaries include FY 2018-19 actuals, FY 2019-20 year-to-date actuals, FY 2019-20 original budget, and FY 2019-20 revised budget. The revised budget includes updated revenue estimates, appropriation adjustments approved by the City Council, and appropriations continued from FY 2018-19 to FY 2019-20 approved by the City Council. A summary of the estimated General Fund balance at June 30, 2020 follows: 65A-1 Receive and file Fiscal Year 2019-20 General Fund Mid -Year Update February 18, 2020 Page 2 General Fund Summary in millions FY 18-19 FY 19-20 FY 19-20 Year End Actuals Budget Revised Budget Beginning Fund Balance $ 57.9 $ 67.0 $ 67.0 Revenues 270.4 316.7 323.2 Expenditures (261.3) (316.1) (323.0) Ending Fund Balance $ 67.0 $ 67.6 $ 67.2 Projected Fund Balance - 06/30/20 $ 67.2 Operating Reserve based on Revised Revenues 16.67% 53.9 Economic Uncertainty 1 % 3.2 Projected Net Available $ 10.1 General Fund Revenues for FY 2019-20 The following table summarizes the City's most significant General Fund revenue sources. A discussion of each follows. FY 19-20 MID -YEAR BUDGET REVIEW KEY GENERAL FUND REVENUES Description FY 18-19 Actuals Adopted FY 19-20 op et Bud FY 19-20 2nd Quarter FY 19-20 Projections Sales Tax 51,321,860 51,509,900 16,866,019 52,150,000 Sales Tax - Measure X 1.5% 13,636,350 60,000,000 21,917,861 61,100,000 Property Tax 37,309,791 37,346,100 20,242,998 38,100,000 Prop Tax -In Lieu VLF 32,897,695 34,167,600 - 34,663,784 Utility User Tax 22,655,737 22,500,000 9,894,586 22,500,000 Business Tax 13,115,518 13,000,000 2,644,633 13,000,000 Hotel Visitor's Tax 9,414,661 9,500,000 4,116,511 9,500,000 Jail Revenues 15,523,216 15,126,700 3,821,068 15,126,700 Paramedic Services Charge 5,109,445 5,175,000 4,067,377 6,792,300 Santa Ana Residual 10,231,641 8,368,700 - 10,231,650 Combined Cannabis Revenue 8,379,195 10,830,000 4,228,906 10,830,000 Permits and Plan Checks' 7,851,323 7,881,000 4,452,515 7,881,000 SUBTOTAL TOP SIX AND KEY REVENUES: 2P7 446,433 275,405,000 92,252,474 281,875,434 OTHER REVENUES: 42,943,596 41,273,040 16,941,791 41,273,040 GRAND TOTAL: $270,390,029 $316,678,040 $109,194,265 $323,148,474 'Permits: Building, Electrical, Heating, Plumbing Permits; Plan Checks: Building, Electrical, Plumbing and Mechanical Plancheck 65A-2 Receive and file Fiscal Year 2019-20 General Fund Mid -Year Update February 18, 2020 Page 3 Sales Tax (Bradley Burns 1%): The second quarter revenues of $16.8 million represents sales tax received for the months of July through October. Sales Tax disbursements are received monthly, two months in arrears, and may include prior period adjustments or true -ups. Based on the sales tax consultant's current projections, staff increased the revenue estimate by $640,100. Sales Tax (Measure X 1.5%): The second quarter revenue of $21.9 million represents sales tax received for the months of July through October including $1.6 million related to the prior fiscal year, but not received until after August 31, 2019. Similar to the Bradley Burns Sales Tax, disbursements are received monthly, two months in arrears and may include prior period adjustments or true -ups. Based on the sales tax consultant's current projections, staff increased the revenue estimate by $1.1 million. It should be noted the City's sales tax consultant is currently projecting future annual increases of approximately 2.6% for both categories of sales tax revenue. However, the consultant does have recession scenarios that include a 4.3% reduction of revenue in the first year of a recession (roughly $5 million), and another 1.9% reduction in the second year of recession (another $2 million). In addition to the General Fund operating reserve of 16.67% of annual revenue, the City has a reserve for economic uncertainty equivalent to 1 % of annual revenue or approximately $3.2 million. During the next budget process, the City Council may want to consider using the excess General Fund balance to increase the reserve for economic uncertainty to at least 2% of annual revenue or $6.4 million. Property Tax and Property Tax in lieu of VLF: Total Property Tax collected for the second quarter is $20.2 million. This does not include the first payment (50%) of Property Tax in lieu of VLF which was received in January of $17.3 million. Based on current receipts and updated projections from the property tax consultant, staff's estimate has increased by $1.2 million. The updated revenue estimate represents a 3.6% increase from prior year actuals. Utility Users' Tax: Utility Users Tax remains steady overall with an increases to both electric and water utilities while the gas utility remains stable. Telecommunications continues to decline and is projected to decrease this fiscal year. Overall, staff anticipates total UUT revenue will meet budget projections. Santa Ana Residual Property Tax Allocation: As part of the dissolution of redevelopment, the City is one of the taxing entities receiving a residual allocation from the Redevelopment Property Tax Trust Fund (RPTTF). Due to savings from refinancing the tax allocation bonds in 2018 and the increase in assessed property values, this revenue source increased significantly in FY 2018- 19. For FY 2019-20, a recent payment of $6 million was received in January and the next payment is in May. With the updated information, staff increased this revenue estimate by $1.8 million. It should be noted the City's share of savings from the 2018 bond refinancing was structured to be received over a three-year period (FY 2018-19, FY 2019-20, and FY 2020-21). Beginning FY 2021- 22, this revenue source will decrease by approximately $1 million. 65A-3 Receive and file Fiscal Year 2019-20 General Fund Mid -Year Update February 18, 2020 Page 4 Hotel Visitors' Tax: Hotel Visitors' Tax collected through the second quarter is over $4.1 million, similar to the previous fiscal year. New hotel developments are expected in the future (Hampton Inn, Tapestry Hotel), but is unlikely to impact the current fiscal year. As such, there is no adjustment to staffs original revenue estimate. Business License: Business license is trending similar to last year and is projected to meet anticipated revenue of $13 million. The current amount collected, $2.6 million represents about 20% of total revenue. Peak business license periods occur in the third (53%) and fourth quarters (27%) of total business license revenue collected. Jail Revenue: Jail revenue to date represents only three months' receipts totaling $3.8 million. Payments of $2.4 million for the months of October and November were received in January. The Police Department is projecting to meet the budgeted revenue estimate of $15.1 million due to an increase in average daily projection (ADP). An additional module will be available and is anticipated to open in April 2020 which will likely lead to a revenue estimate increase for fiscal year 2020-2021. Cannabis Revenues: Adult -Use Retail Cannabis revenues are projected to exceed budget by $1.8 million. The year-to-date revenue for Adult -Use Retail is $3.8 million which represents five months of receipts. The growth of the retail sector continues to erode revenue related to Medical Cannabis and therefore, staff anticipates a related $1 million decrease in revenue. Commercial Cannabis tax revenue related to distribution is projected to exceed budget by $139,000, however the other commercial sectors are expected to underperform the original revenue estimate by nearly $1.1 million. When considering Cannabis tax revenue in total, there is no change to the original revenue estimate at this time. Permits and Plan Check: Year-to-date permit and plan check revenues total over $4 million, and are primarily driven by spikes in building plan check revenue for the months of October and December. Staff will continue to monitor the development activity and related revenue, and provide updates during the third quarter report. At this time, there is no change to the original overall revenue estimate. Paramedic Service Charge: In Fiscal Year 2018-19, the City experienced an increase in this revenue due to the state's Ground Emergency Medical Transport (GEMT) Quality Assurance Fee that was retroactive to July 1, 2018 and continues to June 30,2021. Combined with this fee, there has been increase in advanced life support services provided which results in higher than anticipated revenue. Therefore, revenue estimates will increase by $1.6 million to nearly $6.8 million for FY 2019-20. Proposed Workforce Changes Parks, Recreation and Community Services Agency: The proposed workforce change is to add a position of Executive Secretary for administrative support to the Executive Director and the Agency. The anticipated start date will be in May 2019 and the Agency will absorb the costs within the existing General Fund budget. Going forward, the annual cost of the position is expected to be $79,600 in FY 2020-21. 65A-4 Receive and file Fiscal Year 2019-20 General Fund Mid -Year Update February 18, 2020 Page 5 Finance and Management Services Agency: The Agency is proposing to add a full-time Business Tax Collector -Inspector related to oversight of Cannabis business. The position performs pre -audit review/analysis of tax calculations, collection of tax and regulatory fee payments, assesses penalties/interest and actively communicates with potential and current businesses. This position will be primarily funded by the Cannabis Public Benefit fund (85%), with the remainder to be funded by the General Fund. Currently, the City only has 2 Business Tax Collector -Inspector positions to monitor more than 30,000 businesses in the City, which generate a total of $13 million in annual tax revenue. Over the last 18 months, one of those positions has been primarily dedicated to Cannabis business activity, leaving only one full-time position to monitor 30,000 businesses. Approval of this request, to align Cannabis tax enforcement with the funding source, will restore a second full-time position to the large portfolio of other business activity. General Fund Expenditures FY 2019-20 Overall, year-to-date General Fund department expenditures are tracking 3% less than budget, which is within normal parameters based upon past history. Noteworthy items follow. • The City is currently reviewing its internal charges to departments to ensure compliance with outside regulations and best practices. Until the study is complete, an estimate of the charges has been used as a placeholder for actual expenditures. • Fire Department expenditures include two payments in July (for July and August), and monthly payments thereafter. • The Police Department is carefully monitoring its budget, and expects the existing expenditure appropriations to be sufficient for department operations. Proposed Appropriation Adjustments As part of the mid -year report, staff recommends a variety of budget adjustments (Exhibit 3) that includes workforce changes, administrative corrections, and other budget requests. Below are key highlights: GENERALFUND Public Works Agencv The City is undergoing an energy retrofit project including energy efficient lighting, window shading and environmental controls to reduce energy costs. The Public Works Agency (PWA) has identified leaky windows in City Hall that are in need of repair prior to completing the window shading installation. PWA has estimated that the costs for this project will be approximately $89,000. Increase General Fund budget: $89,000 (one-time) Homelessness Efforts Public Works Agency (PWA) PWA continues to provide clean-up services in response to homelessness seven days a week by patrolling the City. As needed, major cleanup efforts are provided in the Santiago Creek area and along the railroads. To ensure continuity, PWA is requesting a budget increase of $80,000, as the current allocation for existing contracts will be exhausted prior to the end of the year. Increase General Fund Budget: $80,000 (one-time) 65A-5 Receive and file Fiscal Year 2019-20 General Fund Mid -Year Update February 18, 2020 Page 6 Police Department In response to homelessness efforts, PD is requesting to invest in technology, including the one- time purchase of mobile phones to enter data in to the City's homeless portal, and the purchase and installation of covert cameras to investigate unlawful activates related to homelessness issues. Investment in these resource will provide more efficient responses to homelessness activities citywide. Increase General Fund Budget: $10,000 (one-time) The Police Department continues to actively recruit Police Officers and met the hiring goal of 50 Officers for 2019. To continue those efforts, staff plans to request funding for the remaining 18 authorized Police Officer positions as part of the fiscal year 2020-2021 budget process. The primary source of funding would be the General Fund. The FY 2019-20 budget includes $6.9 million of one-time General Fund expenditures that will not be automatically included in the proposed FY20-21 budget, which can make room for the annual cost of $2.7 million for 18 additional Officers. In addition, the Police Department is looking at temporary outside restricted funding for a portion of the new officers. More information will be provided during the FY 2020-21 budget process. City Manager's Office On February 10, 2020, the City of Santa Ana was awarded a Census Outreach Grant for $50,000 by the County of Orange. The grant will be used to promote the upcoming census through a place - based strategy in collaboration with neighborhood associations in the hardest -to -count areas of the city. An adjustment is requested to recognize the revenue and approporite it for spending. Increase General Fund Budget: $50,000 (one-time) OTHER FUNDS Library Services Grant In December, the Library Services was awarded an American Library Association (ALA) Census Grant for $2,000. The grant will be used to promote the upcoming census and Library staff is in the process of purchasing promotional supplies. An adjustment is requested to recognize the revenue and appropriate it for spending. Increase to grant fund: $2,000 Public Works Agency On January 10, 2020, the California Department of Finance provided new revenue estimates with the Governor's Proposed 2020-2021 State Budget. Based on these estimates, there will be an update to the City's estimated Gas Tax allocation for fiscal year 2019-2020 as well as a slight increase in projections for next fiscal year 2020-2021. Increase Gas Tax fund to reflect updated estimates resulting in a net increase: $356,003 At the September 17th, 2019 City Council Meeting, Council approved a variety of continuing appropriations for projects in the Select Street Construction Fund. The funding source for these projects is accumulated Gas Tax revenue. The requested adjustment will re -appropriate the accumulated Gas Tax fund balance for the projects, as a funding transfer to the Select Street Construction Fund. 65A-6 Receive and file Fiscal Year 2019-20 General Fund Mid -Year Update February 18, 2020 Page 7 Increase budget for at Interfund Transfer from Gas Tax Fund to Select Street Construction Capital Fund: $6,564,027 The Santa Ana Regional Transportation Center (SARTC) enterprise fund continues to operate with a deficit. Without any additional revenues to support SARTC, the spendable fund balance will continue to decrease resulting in a larger negative balance. This fund will be discussed during the fiscal year 2020-2021 Budget Process. At this time, no adjustments are proposed pending a full policy discussion. r111a11L:C al IVIa11a4C111C11L JCI VIL:CJ A4CII1:Y - Lia1111a LP1b C111U11:CIIICIIL Funding in the amount of $78,866 for a Business Tax -Collector Inspector will be transferred from the City Manager's budget in the Cannabis Fund to the Finance & Management Services budget within the same fund. No net increase to the Cannabis Public Benefit Fund budget. r II lalwc a Ma11a4VI I I¢nL JVI VI .VZ �4¢II .y —Val nu 14 LI I LQIIJIIDQ On December 17th, 2019, the City Council approved an appropriation adjustment to provide General Fund relief for the Parking Enterprise fund related to overtime and unfunded liability expenses. In addition, parking meter rates have been increased and it is projected that the Parking Enterprise will be balanced by the end of the fiscal year. Planning & Building Agency (PBAI In Fiscal Year 2018-2019, PBA was allocated $850,000 to update the City's General Plan. At the close of the fiscal year, there is a remaining project balance of $283,177 that is available to carry forward into the current fiscal year 2019-2020. This information was not available when Council considered continuing appropriations in September 2019. Therefore, an adjustment is requested at this time. Increase AMES budget for the General Plan: $283,177 Community Development Agency (CDA) CDA has experienced a reduction in grant awards such as the Workforce Innovation and Opportunity Act (WIOA) and prior year funding for Rapid Response Formula and Layoff Aversion funds. Therefore, CDA will adjust their budget to be in alignment with current available funding. Decrease grant funding for WIOA and other grant programs: $448,792 STRATEGIC PLAN ALIGNMENT Approval of this item supports the City's effort to meet Goal #4 - City Financial Stability, Objective #1 (maintain a stable, efficient and transparent financial environment). FISCAL IMPACT The fiscal impacts for General Fund and Other funds are summarized in the tables in Exhibits 1 and 3. 65A-7 Receive and file Fiscal Year 2019-20 General Fund Mid -Year Update February 18, 2020 Page 8 Kathryn Downs, CPA Executive Director Finance and Management Services Agency Exhibits: 1. General Fund Mid -Year Update Presentation and Revenue Estimates 2. Budget Resolution to add two positions of Executive Secretary and Business Tax Collector -Inspector 3. 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LL4D V l+ O m m w O V V N O w d) O m N V m .� LL4D V Cd li N co 4 LO � �i O � T U � Q U U i PdP U T C tLo GD + j w U O bL Q ®D t? O E = O Q tLo T py N � _ 0 U w I O O a O _ 2 GD tARN O ' .� O E 0 T w � cm Cc 4) m s a i wwtN P � 6 W L Q cc Co T o a) O a�-o S � U � T a) ®A E U 7 T L 3 E e� -i Z x ma m a. 1. U- a. a. 0 N M r l 00 00 Ol i t 111 Ol lD 00 W O O O lD rl 01 O Lr) O O r I � 00 N M r l N I� O r l O M � L(1 M O rl il1 ri Lr) I*� 00 RZT I*� N N l0 t0 rl f0 H (A N u VI V > > In i EF !0 l0 4-1 (U E jA o � Q 4-1N 0 • V o � 4-7 Y i U 4-1 C: ai N E o � o N v1 a-1 N N � !0 ii > o Q v 4-1 � M 4- S. � C l0 E 2 mW C E 4-1 E N 0 N V O E E U �( co N vi Y i u C: Q V EXHIBIT 2 RESOLUTION NO. 2020-XXX A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA ANA TO AMEND THE CURRENT ANNUAL BUDGET FOR FISCAL YEAR 2019-2020. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SANTA ANA AS FOLLOWS: Section 1: The City Council hereby finds, determines and declares as follows: A. Section 1004, Article X of the City Charter of the City of Santa Ana requires the City Manager to prepare, install and maintain a position classification and pay plan subject to civil service rules and regulations and the approval of the City Council. B. On July 2, 2019, the City Council passed and adopted Ordinance No. NS- 2969, establishing the City's Budget for Fiscal Years 2019-2020, authorizing position allocations for Fiscal Years 2019-2020, and requiring that alterations in the allocation of authorized positions be reviewed and approved by the City Council. C. The Human Resources Department has completed a mid -year review of the various departmental requests to make changes to the City's organizational structure, classification titles, and staffing. The Parks, Recreation and Community Services Agency is requesting the addition of one Executive Secretary (UC) and the Finance and Management Services Agency is requesting the addition of one Business Tax Collector -Inspector to the FY 2019-2020 City Budget. D. It is now desired to amend the Annual Budget for Fiscal Years 2019-2020, as amended, in order to effect these changes, as shown below: Section 2: That the City Budget for Fiscal Years 2019-2020, as amended, is hereby further amended by: A. Adding one (1) full time position in the Parks, Recreation and Community Services Agency, at the monthly six -step rate range as indicated: Resolution 2020-XXX Page 1 of 3 65A-1 5 6-Step Salary Rate Range Effective 10/01/19 Number of Monthly Salary Classification Title Positions Added SSR Minimum -Maximum Executive Secretary (UC) 1 615 $4709 - $6015 B. Adding one (1) full time position in Finance and Management Services Agency at the monthly seven -step rate range as indicated: 7-Step Salary Rate Range Effective 07/01/19 Monthly Salary Classification Title SSR Minimum -Maximum Business Tax Collector -Inspector 631 $4533 - $6080 Section 3: That except as amended by this Resolution, all other provisions of the Annual Budget for Fiscal Years 2019-2020, as amended, shall remain in full force and effect. Section 4: This Resolution is operative upon adoption. ADOPTED this 18th day of February, 2020. APPROVED AS TO FORM: Sonia R. Carvalho City Attorney By: 0.U� Laura A. Rossini Senior Assistant City Attorney Miguel A. Pulido Mayor 65A-16 Resolution 2019-XXX Page 2 of 3 AYES: NOES: ABSTAIN: NOT PRESENT: Councilmembers Councilmembers Councilmembers Councilmembers CERTIFICATE OF ATTESTATION AND ORIGINALITY I, Daisy Gomez, Clerk of the Council, do hereby attest to and certify the attached Resolution No. 2020- _ to be the original Resolution adopted by the City Council of the City of Santa Ana on February 18, 2020. Date: Resolution 2020-XXX Page 3 of 3 65A-17 Clerk of the Council City of Santa Ana EXHIBIT 3 Budget adjustments Fiscal Year 2019-2020 Revenue Expenditure Increase/ Increase/ Department Accounting Unit Account Acct. Description Description of adjustment (Decrease) (Decrease) Library Services City Manager- Non Departmental Public Works Agency - Capital and Grant Funds Public Works Agency- Sanitation Enterprise Fund D 1 Public Works Agency - General Fund 00 City Manager Office - Cannabis Public Benefit Fund Finance - Cannabis Public Benefit Fund 15211002 52040 Grant Revenue 15211XXX 63001 Misc. Operating Expenses 01102002 57000 Expense Reimbursement 01105015 62300 Contract Services 05917002 59000-029 Transferin 02917019 68000-059 Transfer Out 06817641 68000-059 Transfer Out 01117650 62300 Contract Services 01203010 62300 Contract Services 01210010 61000s (Various) Salary & Benefits City received a grant from the ALA to promote the census. $ 2,000 $ 2,000 Recognition of Census Outreach Grant $ 50,000 $ 50,000 I me rfund Transfer from Gas Tax $ 6,564,027 Fund to Select Street Construction Capital Fund $ 6,564,027 Reduce Transfer to fund 59. PWA staff does not anticipate this transfer $ (195,500) To repair leaky windows in City $ 89,000 Hall Transfer Budget for Business Tax $ (78,866) Collector -Inspector for preaudit, tax and fee collection and other business license revenue $ 78,866 Budget adjustments Fiscal Year 2019-2020 Revenue Expenditure Increase/ Increase/ Department Accounting Unit Account Acct. Description Description of adjustment (Decrease) (Decrease) Community Development - Grant Funds 12318XXX 61000s (Various) Salary & Benefits 5 (354,424) 62120 Training, Transportation, Meeting $ 788 12318XXX 62140 Membership, Subscription & 12318XXX Dues $ (SO) 12318XXX 62300 Contract Services -Professional $ (15,000) 62302 Contracted Vendor Personnel 12318XXX Services $ (3,800) 12318XXX 62400 Auditor Fee $ (10,000) Adjust grant budgets to current 12318XXX 62500 Rent Payments allocations. $ (46,851) 63001 Miscellaneous Operating $ 12318XXX Expenses (3,000) 12318XXX 65400 Indirect Costs $ (20,901) 12318XXX 69135 Payment to Subagent $ 14,136 12318XXX 69138 Payment -Training Portion $ (6,090) 12318XXX 69144 Client Support Services $ S00 12318XXX 69145 Client Assessment $ 7,000 12418737 65040 IT Maintenance Charge $ (6,000) 12418737 65100 Insurance Charges $ (5,100) Reduction to reflect actual 12318002 52001 Federal Grant - Indirect allocation received $ (106,076) Funding for General Plan from Planning& Building Agency -AMES Fund 05017018 62300 Contract Services prior year $ 283,177 Homelessness Efforts Funding to continue to support cleanups services in response to Public Works Agency - General Fund 01117643 62300 Contract Services homelessness 7 days a week. $ 80,000 To provide technological equipment such as cell phones and covert cameras to assist in enforcement of quality of life Police Department -General Fund 01114420 63001 Misc. Operating Expenses concerns. $ 10,000 Total General Fund $ 50,000 $ 229,000 Total Non -General Fund $ 6,420,951 $ 6,254,912 Total Adjustment: $ 6,470,951 $ 6,483,912