CC - Item 2A - Study Session - FY 2024-25 Budget PresentationFiscal Year 2024-25
CITY OF RO`.
V
MEAD, CALIFORNIA
r Proposed Annual Bud
Overview
Tonight -,June 1 1 , 2024
FY 2023-24 Recommended Budget Amendments
FY 2024-25 Operating Budget
Housing Development Corporation Budget
Capital Improvement Program Budget
Next Up - June 27, 2024
Adoption of FY 2024-25 Operating and CIP Budgets
Housing Development Corporation Budget
GANN Limit
Recommended Budget Amendments
Fiscal Year 2023-24
► Budget Transfers
Transfer street sweeping services budget from SB 1 (Fund 202) to Gas
Tax (Fund 201) in the amount of $115,000.
Transfer SB 1383 expense budget from the General Fund (Fund 101)
to SB 1383 (Fund 234) in the amount of $181,100.
Transfer permitting system budget from ARPA (Fund 228) to
Technology Replacement (Fund 505) in the amount of $500,000.
3
Recommended Budget Amendments
Fiscal Year 2023-24
► Budget Increases
Increase Prop A (Fund 215) budget relating to excursions ($32,000)
and buss pass subsidies ($40,000) for a total amount of $72,000.
Increase Prop C (Fund 220) budget relating to salaries and benefits in
the amount of $27,600.
4
Recommended Budget Amendments
Fiscal Year 2023-24
► Budget Decreases
Decrease SLFRF Revenue Loss (Fund 233) for Public Safety Center
upgrades and City Hall renovations project which is already
budgeted in ARPA (Fund 228). The decrease amounts to
$2,150,000.
Decrease ARPA (Fund 228) budget relating to project management
of ARPA capital projects in the amount of $170,000. This
reduction is to better align budget with anticipated expenses.
5
Recommended Budget Amendments
Fiscal Year 2023-24
► Transfer of Funds from General Fund to Internal Service Funds
• Transfer $500,000 from the General Fund (Fund 101) to the Equipment
Replacement Fund (Fund 501) to better support future vehicle and
equipment replacements.
• Transfer $500,000 from the General Fund (Fund 10 1) to the Information
Technology Fund (Fund 50 1) to better support future computer, server,
software purchases, including the purchase of the permitting system.
o Transfer $2,000,000 from the General Fund (Fund 101) to Public
Facilities (Fund 510) to support the future cost of building and
infrastructure replacements and purchases.
0
Recommended Budget Amendments
Fiscal Year 2023-24
► Impact on General Fund
o Overall the recommended budget amendments would result
in a projected ending General Fund — Fund Balance of
$32,423,200for fiscal year 2023-24which is slightly less than
the fiscal year 2022-23 ending fund balance of $32,430,433.
The difference is approximately $7,200.
Proposed Budget Fiscal Year 2024-25
► Recommended Staffing Changes of Full -Time Positions
► Budget Overview —All Funds
► Budget Overview —General Fund
► Estimated Revenues
► Discussed Proposed Budget Expenditures
► Discuss Department General Fund Budgets
► Discuss Capital Improvement Program (CIP)
0
Summary of Full Time Positions
Authorized Authorized Authorized Authorized Proposed
2007-08 2021-22 2022-23 2023-24 2024-25
Administration
8
9
9
9
9
City Clerk
2
3
3
3
3
Finance
5
6
6
6
6
Public Safety
11
8
8
8
8
Public Works
19
21
24
25
25
Parks & Recreation
12
8
8
8
8
Community Development
10
5
12
14
14
67 60 70 73 73
Proposed Position Changes
Delete 1
CD
Deputy Dir of Comm Dev
MMPC
$ 122,400
-5159,696
Add 1
CD
Planning & Econ Dev Mgr
MMPC
$ 102,552
-5133,900
Delete 1
CD
Associate Planner
MMPC
$ 73,584
- $ 96,000
Add 1
CD
Senior Planner
MMPC
$ 89,172
-5116,352
Delete 1
CD
Assistant Planner
REA
$ 64,812
- $ 84,552
Add 1
CD
Associate Planner
MMPC
$ 73,584
- $ 96,000
The overall position changes do not result in a net increase of budget positions for the Community
Development department.
Anticipated cost savings of $8,600
i
Budget Overview — All Funds
Revenues
Surplus/(Deficit)
Surplus/(Deficit)
$41,584,100
$6,073,800
($1,575,467)
10
Budget Overview — General Fund
Revenues
Recurring
Expenses
C Irr►II Ic // Ilnfinitl
Line - lime
Expenses
CI P Prn is rtc
\I IrnI Ile /I I IATIPITI
$30,120,000
$31,123,100
3%
$28,359,900 $30,496,850 8%
t7 /F.11 71111
$1,077,900
<97A a1 E;
1711 t I—L_C1
$596,850 -45%
07L WI 10 10 1
Budget Overview — General Fund
FY 20-21
Total General Reserves $ 25,587,612
Reserves %of Next Yr Expense 91%
Balance at 40.1 Reserve Level 11,235,640
Reserve above 40% level 14,351,972
V$35,000,000
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
FY 21-22
$ 28,556,266
102%
14, 020, 258
14, 536,008
FY 22-23
$ 32,430,433
101%
11, 885, 086
20, 545, 347
Total General Fund Reserves
FY 23-24 B
$ 32,423,802
92%
12, 437, 480
20, 400, 238
FY 24-25 B
$ 32,453,202
92%
12,474,586
19, 978, 616
FY 2 0-2 1 FY 2 1 -22 FY 22-23 FY 23-24 B FY 24-25 B .
12
IMA
Proposed
?e..eh 1 le
13
Revenue Summary by Fund
General Fund
38,924,810
30,120,000
20,702,494
31,123,100
Gas Tax
1,349,180
1,465,600
1,134,777
1,535,100
RMRASBI
1,202,337
1,273,700
960,542
1,371,100
Local Transportation (TDA)
50,998
50,000
59
50,000
Proposition A
1,462,262
1,486,900
1,186,700
1,536,400
Proposition C
1,251,481
1,241,000
1,019,979
1,306,600
Measure R
944,105
923,000
763,123
982,900
Measure M
1,072,159
1,048,000
882,869
1,132,900
Measure H
-
-
-
-
American Rescue Plan
340,931
885,400
665,400
Measure R Highway Capital
118,740
-
(7,254)
-
AirQualityManagementDistrict
74,734
75,000
44,251
79,100
Clean Water
576,721
572,500
17,237
604,700
Grant Fund
334,841
138,000
1,400,858
385,000
State & Local Fiscal Recovery Funds
7,647,217
-
-
410,000
SB 1383
-
265,000
272,246
265,000
Street Lighting District
1,510,069
1,407,100
1,245,209
1,566,100
Development Impact Fees
361,058
98,000
270,370
286,000
CDBG
887,736
1,431,600
892,625
761,700
HOME
60,017
2,743,700
310,535
2,908,700
Internal Services
8,512,244
50,000
297,746
688,100
Total City Revenues
66,681,641
45,274,500
31,394,366
47,657,900
14
General Fund Revenue Assumptions
► Major revenue sources— Property Tax, Property Tax In -Lieu —
will continue to increase —Estimates provided by HdL Companiesand in
line with current trends
► Sales tax increase
► TOT continuingto be above to pre -pandemic levels
► Development permits back to more normal levels
► Recreation related revenues continuing to rebound
► Use of money and property flattening due to anticipated
interest rate decrease.
15
Taxes
Intergovernmental
Permits, Licenses, Fees
Fines &Forfeitures
Use of Property
Charges for Services
Miscellaneous
Donations
Transfer In
Total
General Fund Revenues
23,039,366
346,531
4,514,892
572,478
1,432,234
1,348,454
250,281
22,274
7,398,300
38,924,810
22,911,000
254,100
3,414,800
574,300
1,524,100
1,393,900
13,300
34,500
14,733,823
222,301
3,083,851
440,849
1,216,846
977,675
11,163
15,984
23,959,800
359,700
3,395,900
624,800
1,385,800
1,355,200
15,100
26,800
r
30,120,000 20,702,494 31,123,100
5%
42
-1%
9%
-9%
-3
14%
-22%
3%
16
17
Expenditure Assumptions/Inclusions
► 3 position changes proposed
► Salaries budgeted at current step plus any merit increase due
during the year with a 3% COLA
► PERS Unfunded Accrued Liability assumes prepayment amount of
$837,870.
► Sheriff Contract increase of 3.44% to cost with an additional
increase of 0.5% due to increase in liability cost
► Property Services Maintenance cost increasing — Grounds repair and
maintenance, bridge repair and maintenance, street sweeping, etc.
18
Operating Expenditures Summary by Fund
General Fund
24,093,355
27,712,200
19,392,631
29,618,900
7%
Gas Tax
620,837
1,243,600
i
521,512
1,145,500
-8%
RMRASBI
158,827
34,300
25,566
50,000
46%
Local Transportation (TDA)
-
51,000
bho -
-
-100%
Proposition A
1,251,280
967,500
791,603
501,200
-48%
Proposition C
39,589
731,500
211,824
1,055,200
44%
Measure R
176,237
416,000
49,969
52,600
-87%
Measure M
15,318
281,300
23,975
33,300
-88%
Measure H
5,000
-
-
-
American Rescue Plan
170,989
379,000
295,840
485,400
28%
Air Quality Management District
15,389
122,600
35,075
242,600
98%
Safe Clean Water
281,946
530,000
222,477
127,500
-76%
Grant Fund
74,093
348,000
36,963
138,000
-60%
State & Local Fiscal Recovery
-
1,400,000
-
-
-100%
Street Lighting District
870,083
1,013,600
684,675
1,623,300
60%
*
CDBG
461,823
1,989,300
312,522
1,141,900
-43%
HOME
75,588
2,181,100
30,375
2,743,700
26%
Tech/Equip Replacement
119,876
127,500
26,737
50,000
-61%
Total Operating Expenditures
28,430,229
39,528,500
22,661,745
39,009,100
-1%
19
General Fund Expenditures by Department
Legislative
669,885
814,100
551,338
909,500
12%
City Clerk
1,128,252
1,299,700
1,077,266
1,243,600
-4%
Administration
1,242,379
1,385,900
1,009,982
1,692,400
22%
Finance
865,419
1,002,200
856,902
1,066,600
6%
General Services
960,618
1,145,200
933,210
1,120,300
-2%
Public Safety
10,860,000
12,897,900
8,571,081
13,097,700
2%
Public Works
3,954,745
4,385,500
3,034,528
4,442,800
1%
Parks & Recreation
3,285,212
4,030,500
3,123,170
4,553,500
13%
Community Development
2,230,697
2,476,800
1,556,158
2,617,300
6%
Total General Fund Budget
25,197,207
29,437,800
20,713,634
30,743,700
4%
20
Council/Commission/City Attorney Overview
1105 - City Council
399,127
410,800
505,200
94,400 23%
1110 - Commissions
28,114
53,700
54,700
11000 2%
1120 - City Attorney
242,645
349,600
349,600
- 0%
Tota 1
669,885
814,100
909,500
95,400 12%
Significant Changes:
► Increase to council member
compensation and benefits - $34,700.
► Increase to legislative advocacy - $55,000
City Clerk Overview — General Fund
1115 - City Clerk 462,755
1320 - Risk Management 657,506
Tota 1 11120,261
Sign ificantChanges:
► Increases primarily attributable to normal
merit and COLA increases.
► Increase of $42,700 in Insurance
Premiums offset by recovered cost
relating to worker's compensation
charged to receiving departments.
687,100
612,600
1,299,700
636,700
606,900
1,243,600
(50,400)
(5,700)
(56,100)
22
Administration Overview—General Fund
City Manager's Office
110131448
8771200 111201200
2431000
28%
Human Resources
3031784
5071900 5721200
641300
13%
Information Technology
(74,852)
800 -
(800)
-100%
Tota 1
112421379
113851900 116921400
3061500
22%
Sign ificantChanges:
► Increases primarily attributable to normal
merit, COLA increases, and changes in
personnel.
23
Expenditure
Ir
OSE EAD
FY 2023
Actuals
FY 2024
Budget
FY 2025
Proposed
$ Change % Change
4 YEAR EXPENDITURE HISTORY
1,066,600
l,00z,zoo
822,108 865,419
2022 2023 20248 20258
General Services Overview — General Fund
General Services 960,618 11145,200 11120,300
Sign ificantChanges:
► OPEB Trust Contribution to match
actuarial recommendation - $68,000.
► Eliminate prior year supplemental
budget relating to temporary services —
($100,000).
(24,900) -2%
25
Public Safety Overview — General Fund
Expenditure IFY 2023 IFY 2024 IFY 2025 $ Change % Change
Actuals Budget Proposed
Public Safety 1018601000 1218971900 1310971700 1991800 2%
SignificantChanges: • •
► Sheriff Contract -The public safety contract
with the Los Angeles County Sheriff's
Department increased 3.44% plus an
increase in liability expense from 12% to
12.5% for FY 2024-25. Netted against the
removal of prior one-time expenses the
total contract cost is $100,500 more than
the FY 2023-24 budget.
► Increases to animal control service
contracts relating to SGVCOG
Neighborhood Program, VIDA, Rosemead
Animal Hospital, Stiles - $23,000.
► One-time supplemental budget - $30,000
for Local Hazard Mitigation Plan
26
Expenditure
Art Al.
OSE EAD
0
FY 2023 FY 2024 FY 2025
Actuals Budget Proposed $Change %Change
1))954745 4385500 4442800 57300 '.
4 YEAR EXPENDITURE HISTORY
3,954,745
3,854,930
2022 2023
4,385,500 4,442,800
J
2024 B 2025 8
Parks & Recreation Overview — General Fund
Parks and Recreation 31484,762 41030,500 41553,500
Sign ificantChanges:
► Aquatics -request additional $40,200 for
increased costs for services and routine
maintenance.
► Special events - $26,200 for drum risers
for stage, generators, a new small stage,
and tables.
► Community Events - request additional
$38,500 to cover increased cost of
supplies, materials, and new events such
as a Summer Kickoff and Movies in the
Park.
► Increase in part-time for budget in the
amount of $107,000 for increased Park
Ranger hours.
523,000 13%
28
Community Development Overview — General Fund
Community Development 2,230,697 2,476,800 2,617,300 140,500 6%
Sign ificantChanges:
► Various positions changes amount to a
cost savings of $8,600.
► Taste of Rosemead - $20,000
29
Housing Development Corporation
Expenditure
9951643
8681400
9391520
711120 8%
Revenues
4971304
4971300
4981400
11100 0%
S/ASubs idy
5201694
4371800
5021342
641542 15%
Balance
221354
661700
611222
(5,478) -8%
Sign ificantChanges:
► New property management company
managing both Angelus and Garvey
Senior Housing properties.
30
FY 2024-25
Proposed
Capital Improvement
Program
(ciP)
CIP Project Summary
New Projects 2 $643,000
Additionsto Current Projects 22 410911267
Annual Projects 4 219151000
Current Projects 34 4219211183
Total 40 $50,570,450
Parks &
Fa(
Other, 4%
Streets
Parks & Facilities
Other
Totals
41,495,850
5,590,000
1,760,000
48,845,850
110001000
1,939,000
150,000
310891000
42,495,850
7,529,000
119101000
51,934,850
32
CIP by Funding Source
General Fund
101
214,915
-
214,915
Gas Tax
201
1,316,500
275,000
1,591,500
RMRAS61
202
886,800
1,400,000
2,286,800
TDA 3
205
-
50,000
r
50,000
Prop C
220
1,575,000
700,000
2,275,000
Measure R
225
674,366
1,154,200
1,828,566
Measure M
226
1,271,100
500,000
1,771,100
SLFRF-Categorial
228
3,200,000
50,000
3,250,000
Measure RCapital
229
26,754,676
-
26,754,676
Measure W
231
208,794
-
208,794
Gra nts
232
356,972
113,000
469,972
Street Light District
245
2,419,208
2,008,200
4,427,408
DIF -Traffic
250
50,000
-
50,000
DIF - PublicSafety
251
10,000
-
10,000
DI F - Gen'I Govt
252
75,000
-
75,000
DIF - Parks
253
75,000
-
75,000
SLRF- Categorical
288
800,000
-
800,000
Technology Replacement
505
800,000
70,000
870,000
Public Facilities
510
2.232.853
1.328.867
3.561.720
33
CIP — New Projects — $643,000
15 Protective Barriers for $270,000 Public Facilities $64,000
Unattended Spaces
38 Roof and AC Replacements at Various
City Facilities
373,000 Public Facilities
Grants
260,000
113,000
34
CIP — New Project #1
15 Protective Barriers for $270,000 Public Facilities $64,000
Unattended Spaces
---
If
35
CIP — New Project #2
38 Roof and AC Replacements at Various $373,000 Public Facilities $260,000
City Facilities Grants 1131000
36