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CC - Item 6A - Fiscal Year 2019-20 Mid-Year Budget Review l--iE M F * 1 a ROSEMEAD CITY COUNCIL CIVIC PRIDE STAFF REPORT 414-oRPpRATE0 Agg0. TO: THE HONORABLE MAYOR AND CITY COUNCIL FROM: GLORIA MOLLEDA, CITY MANAGER,.,6, 0 DATE: MARCH 24, 2020 SUBJECT: FISCAL YEAR 2019/20 MID-YEAR BUDGET REVIEW SUMMARY The City Council will consider amendments to the Fiscal Year (FY) 2019/20 Adopted Budget. During the fiscal year, unforeseen financial needs and opportunities arise which require Council approval and amendments to the Fiscal Year Adopted Budget, and the Council has already approved several amendments listed on Exhibit A. At this time, there are several additional items that require Council approvals and budget amendments. STAFF RECOMMENDATION It is recommended that the City Council: 1. Receive and file the Mid-Year Budget Review and related reports; and 2. Approve Resolution No. 2020-07, approving various appropriations, fund transfers and budget amendments. BACKGROUND 1. On June 11, 2019, the City Council approved the FY 2019/20 Operating and Capital Improvement Budget. 2. Between July 1, 2019 and March 1, 2020, the City Council approved various budget adjustments and transfers which are included in Exhibit A. 3. Two other Departments are requesting the City Council to approve budget adjustments and amendments for continuing operations and unanticipated programmatic changes as outlined in greater detail later in this report. 4. The 2019/20 Fiscal Year began with a projected fund balance of$20.2 million or 81.3% per the FY 2019/20 Adopted Budget Revenues. To date, the City has a net draw down of AGENDA ITEM 6.A • City Council Meeting March 24,2020 Page 2 of 3 $205,400 or 1.01% of the unassigned general fund balance after the City Council's approved net amendments (both revenue and appropriations), and the new projected general fund balance is $20 million or 80.5% of projected general fund revenues. The resulting fund balance is made up of two components per the City's General Fund Reserve Policy: 1) 31% of each fiscal year's general fund revenues is committed to maintain a General Fund Reserve and 2) the rest constitutes unassigned fund balance, which is available for spending at the City Council's discretion. ANALYSIS During any fiscal year, unforeseen financial needs and opportunities may arise, which require City Council's approval of additional appropriations, revenues and/or transfers. The needed mid-year adjustments to the current operating budget including the following: • Parks and Recreation: Staff is requesting to purchase a new Replacement of the T Style Strainer with Basket at the Rosemead Aquatic Center. A new pump was recently installed at the Rosemead Aquatic Center and the existing strainer and basket are not compatible with the new pump system. Staff is requesting to increase the Facilities Repair & Maintenance account(101-4015-5340) by $6,000 from unallocated General Fund appropriations. • Parks and Recreation: Staff is requesting to increase the class instruction account and the class instruction revenue account to accommodate programmatic changes in the Department. Council originally approved a $100,000 budget for Class Instruction costs, which is used to pay for the Rosemead Rapids Swim Team Coach. During the current fiscal year,the City has paid the instructor approximately $84,000; however, the City has already generated approximately $119,000 in revenues to date with another 3 months to go until the end of the fiscal year with an anticipated total revenue of approx. $150,000. Staff is requesting to increase the Class Instruction account (101-4015-5505) by $50,000 to $150,000 to offset the increase in costs of instruction. • Parks and Recreation: Staff is requesting the replacement of the HVAC System in the snack bar at Rosemead Park. The current system in the snack bar does not function properly. The system has been recommended to be replaced after a routine maintenance check earlier this year. Staff is requesting to increase the Facilities Repairi& Maintenance account (101-4015- 5340)by $1,600 from unallocated General Fund appropriations. • Finance: Staff is requesting a line-item transfer from Salaries and Wages account to Other Professional and Technical Services to provide funding for professional consulting agreements to handle finance related matters until a permeant Finance Director is selected. Staff is requesting to transfer $120,000 from the Salaries and Wages account (110-1305- 5005) to the Other Professional and Technical Services account (101-1305-5299) to cover these expenses. No new funds are being requested at this time. City Council Meeting March 24,2020 Page 3 of 3 APPROPRIATION REQUESTS: General Fund appropriations requested is a total of$57,600. The new net total with all requests approved tonight and previously by the City Council is $263,000. Also, as a result of preciously approved Council Items earlier in this fiscal year, the following Special Funds are affected: • Measure R for$25,000 (see Attachment A) • Proposition A for$232,091 (see Attachment A) • Measure R, Proposition A, Proposition C and Gas Tax for$6,600 (see Attachment A) REVENUES REVISION REQUESTS: General Fund revenue adjustments requested is a total of $50,000. The total with all requests approved tonight and previously by the City Council is $238,421. FISCAL IMPACT Staff projects a minor impact in General Fund balance changes. Staff projects a gross impact in General Fund expenditures dollars for all the previous Council approved requests and adjustments in this report of $451,421 with a new General Fund Appreciation increase to $24,343,121. Additionally, staff projects an increase in General Fund Additional Revenues of $238,421 resulting in a General Fund revenue increase of$ 25,101,321 and a negative General Fund balance to date of$213,000 or a negative net impact of approximately 1%. STRATEGIC PLAN IMPACT—None PUBLIC NOTICE PROCESS This item has been noticed through the regular agenda notification process. Prepared by: Tess Anson, Finance Manager Scott Miller, Financial Consultant Attachment A: Revenue, Expenditure Budget Summary Report Attachment B: Resolution No. 2020-07 S E M � '9 CIVIC. PRIDE IP f 'NC�AppRA7E0�g� Attachment A Revenue, Expenditure Budget Summary Report ATTACHMENT A CITY OF ROSEMEAD MID-YEAR BUDGET ADJUSTMENTS APPROVED BY CITY COUNCIL. FY 2019-20 Date of Approval from City Council Department Amount Explanation General Fund Revenue 11/12/2019 City Clerk 28,421.00 Census 2020 Outreach Efforts 12/10/2019 Planning 160,000.00 Reimbursement from HCD(State)for the SB2 Planning Grant Total $ 188,421.00 Expenditure: 6/11/2019 Public Works $ 85,000.00 Landscape Maintenance Services Contract Award 7/23/2019 City Administion 3,000.00 City Wide Salary Range Adjustments to various classifications Planning 8,900.00 City Wide Salary Range Adjustments to various classifications Public Works 7,520.00 City Wide Salary Range Adjustments to various classifications Parks&Recreation 22,980.00 City Wide Salary Range Adjustments to various classifications 10/8/2019 Public Safety 10,000.00 Coyote Management Plan 2019 10/8/2019 City Clerk 68,000.00 Additional Funds for General Municipal Election Assignment of Freeway Corridor Mixed-Use Overlay Zone and CEQA 12/10/2019 Planning 160,000.00 Analysis/Report Contract to RRM Design Group 11/12/2019 City Clerk 28,421.00 Census 2020 Outreach Efforts Total $ 393,821.00 Other Funds 6/11/2019 City Council 25,000.00 Forming a Joint Powers of Authority for Light Rail Transit(Measure R) 2/25/2020 Public Works 232,091.00 Purchase of two transit buses(Prop A) City Wide Salary Range Adjustments to various classifications(Gas 7/23/2019 Public Works 6,600.00 Tax,Prop A&C,and Measure R) $ 263,691.00 Transfers Professional Services Agreement for City Engineering,Traffic 2/11/2020 Public Works 294,000.00 Engeering and General Engineering Services Elimination of the Housing Coordination position and creation of 12/10/2019 Human Resources 5,951.00 Management Analyst for Human Resources Elimination of the Housing Coordination position and creation of 12/10/2019 Public Works 103,500.00 Management Analyst for Public Works Total $ 403,451.00 S E M F O '9 t1 CIVIC PRIDE NCOAPORA SO Attachment B Resolution No. 2020-07 RESOLUTION NO. 2020-07 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEMEAD, CALIFORNIA,APPROVING VARIOUS APPROPRIATIONS,TRANSFERS AND ADJUSTMENTS FOR FISCAL YEAR 2019-20 WHEREAS, appropriations are the legal authority for a City to spend its funds; and WHEREAS, from time to time it is necessary to amend the budget with additional appropriations and or adjustments; and WHEREAS, certain budget changes including additional appropriations and transfers have received prior City Council approval. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ROSEMEAD, DOES HEREBY RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS: SECTION 1. A $451,421 General Fund budget appropriations increase and a $238,421 General Fund budget revenue increase for the FY 19-20 General Fund Budget (comprising all previously approved Council Adjustments and today's requested adjustments) and for all previously approved Council Adjustments to Special Funds as outlined in Attachment A of this report. These additional appropriations, transfers and budget adjustments outlined in this report are made a part of the approved FY 2019-20 Budget as though it were a part of the initial approved budget fully set forth and the City Manager is authorized and empowered to expend such sums for the purpose of such account, but with no expenditure by any office or department for any item within an account shall exceed the amount budgeted therefore without prior written approval of the City Manager. SECTION 2. The City Clerk shall certify to the adoption of this resolution and hereafter the same shall be in full force and effect. PASSED, APPROVED,AND ADOPTED this 24th day of March 2020. Margaret Clark, Mayor APPROVED AS TO FORM: ATTEST: Rachel Richman, City Attorney Ericka Hernandez, City Clerk STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) § CITY OF ROSEMEAD ) I, Ericka Hernandez, City Clerk of the City Council of the City of Rosemead, California, do hereby certify that the foregoing City Council Resolution No. 2020-07, was duly adopted by the City Council of the City of Rosemead, California, at a regular meeting thereof held on the 24th day of March, 2020,by the following vote, to wit: AYES: NOES: ABSENT: ABSTAIN: Ericka Hernandez, City Clerk