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CC - Item 1A - Study Session Review of The FY 2022-23 Operating and Capital Improvement Program BudgetsROSEMEAD CITY COUNCIL STAFF REPORT TO: THE HONORABLE MAYOR AND CITY COUNCIL FROM: BEN KIM, CITY MANAGER DATE: JUNE 14, 2022 SUBJECT: STUDY SESSION — REVIEW OF THE FY 2022-23 OPERATING AND CAPITAL IMPROVEMENT PROGRAM BUDGETS This report summarizes the City's overall financial position for the Proposed FY 2022-23. The purpose of the study session meeting is for staff to present the Proposed FY 2022-23 Budget to City Council, answer related questions and receive feedback on the proposal for possible adoption on June 14, 2022. The Proposed FY 2022-23 Budget for all City operating expenditures is $38,157,500 and is comprised of three operating fund types (General Fund, Special Revenue Funds, and Internal Service Funds). The Capital Improvement Program budget is $13,169,000 and includes funding for 19 new projects, additional funding for 5 existing projects, and funding for 3 annual projects. The Rosemead Housing Development Corporation (RHDC) budget is proposed at $1,423,600. The Successor Agency budget is presented as `informational only' and is set at $4,147,000 to cover debt service on the exiting bonds, operational shortfall and lease payments of the RHDC, and administrative costs. The Proposed FY 2022-23 Budget document is segmented into various sections as described herein. • The City Manager's BUDGET MESSAGE provides an overview and summary of the proposed budget. • The BUDGET GUIDE provides a wide variety of general information including a City overview, budget process and calendar, the budget structure, fund descriptions, the City's financial policies, common terminology, and other useful information. • The STAFFING section includes a summary and comprehensive listing of full-time personnel with historical staffing trends, full-time positions as allocated to funding sources, a summary of part-time staff, a listing of salary and benefit pay components used in determining salary and benefit costs, a summary of personnel costs by component, and PERS related information for the City. • The FINANCIAL SUMMARIES section provides various charts and graphs including projected available balances, revenue and appropriation summaries, a summary of budget data by division, and new for this year, a listing of capital outlay and supplemental budget requests. AGENDA ITEM LA City Council Meeting — FY 2022-23 Budget Study Session June 14, 2022 Page 2 of 2 • The REVENUE DETAIL section contains information including revenue assumptions and 10 - year trend graphs for major General Fund revenue sources, estimate methodology for special revenue funds, and line -item detail of historical and estimated revenues for all funds. • The CAPITAL IMPROVEMENT PROGRAM section contains an overview of the program, charts detailing new projects, carryover (active) projects, completed/deleted projects for the year, the 5 -year CIP summary, and detailed data sheets describing the project, funding source, status, and other relevant information for each new and existing project. • The DEPARTMENTAL BUDGET SECTIONS provide details on all departments including a budget summary for the department, organizational chart, a listing of significant changes from the prior year, summaries and details for each division within the department, the departments strategic goals and objectives, performance measurements, accomplishments, and the department work plan. • The SPECIAL REVENUE FUNDS section provides a description of the fund, the source of the revenue estimate, a financial summary, budget details, and graphs showing the fund balance history. • The OTHER AGENCIES section provides an overview of the Rosemead Housing Development Corporation' and Successor Agency operations with detailed budget data also included. STAFF RECOMMENDATION It is recommended that the City Council review the Fiscal Year 2022-23 Proposed Operating and Capital Improvement Program Budget and provide staff direction. FISCAL IMPACT None — This is informational only. PUBLIC NOTICE PROCESS This item has been noticed through the regular agenda notification process. Prepared by: bac & 64anr ai c Paula Chamberlain Interim Finance Director Attachment A: FY 2022-23 Proposed Budget