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HomeMy WebLinkAboutH.14 Mid-Year Year-End Jun2024CITY OF GRAND TERRACE MID-YEAR & YEAR-END BUDGET REVIEWMarch 12, 2024 2030 VISION •Goal #1: Ensuring our Fiscal Viability through the continuous monitoring of revenues & expenditures against approved budget allocations. 2 PURPOSE OF REVIEW •Mid-Year actuals & Year-end projections; •Proposed budget adjustments for the current year, if any; 3 MID-YEAR ACTUALS DECEMBER 31, 2023 FY2023-24 ACTUAL REVENUES AS OF 12-31-2023 9 As of December 31, 2023, General Fund operating revenues received were $3,395,377, or 43.1% of the approved budget of $7,886,852. General Fund operating expenditures through December 31, 2023 were $3,491,299, which represents 43.6% of the approved expenditures of $7,998,760. 9 Approved Budget DEC-2023 Monthly Actuals REVENUES $7,886,852 $3,395,377 EXPENDITURES (7,998,760)(3,491,299) NET ($111,908) ($95,922) REVENUE & EXPENDITURES AS OF 12 -31-2023 YEAR-END PROJECTIONS FY2023-24 PROJECTED REVENUES 9 As of January 31, 2022, General Fund operating revenues received were $4,139,414, or 47.8% of the approved budget of $8,654,269. General Fund operating expenditures through January 31, 2022 are $3,617,338, which represents 53% of the approved expenditures of the approved budget of $6,822,395. With 58% of the fiscal year elapsed through January, this shows a positive result of $339,651 against expected budget of $3,956,989. REVENUES Approved Budget Year-end Projection 2017-18 Actuals Year-end vs. Appr Budget Property Tax $1,980,000 $1,976,300 $1,799,310 $(3,700) Residual Receipts - RPTTF 1,090,000 1,091,100 1,125,223 1,100 Residual Receipts - Housing 60,000 0 0 (60,000) Franchise Fees 524,300 515,000 510,761 (9,300) Licenses, Fees & Permits 419,415 376,080 432,805 (43,335) Sales Tax 770,000 770,000 773,093 0 Other revenues 310,100 285,200 372,146 (24,900) Proceeds - Sale of Property 80,000 80,000 0 0 Waste Water Receipts 300,000 318,350 300,000 18,350 OPERATING REVENUES $5,533,815 $5,412,030 $5,313,338 $(121,785) REVENUES Approved Budget DEC-2023 Monthly Actuals Year-End Projection Variance (Year-end vs. Budget) Property Tax $4,640,463 $1,678,468 $4,824,446 183,983 Franchise Fees 650,000 192,050 706,945 56,945 Licenses, Fees & Permits 654,870 405,395 618,141 (36,729) Sales Tax 1,234,000 441,071 1,363,000 129,000 Charges for Services 161,500 107,652 138,311 (23,189) Fines & Forfeitures 37,800 26,528 37,496 (304) Miscellaneous 26,710 6,873 18,389 (8,321) Use of Money & Property 34,660 201,524 298,384 263,724 Intergovernmental Rev/Grants 58,500 17,467 32,967 (25,533) Proceeds from Sale of Prop 0 0 0 0 Transfers In 50,000 0 50,000 0 Waste Water Receipts 318,349 318,349 318,349 0 TOTAL REVENUES $7,866,852 $3,395,377 $8,406,428 $539,576 9 FY2023-24 PROJECTED EXPENDITURES EXPENDITURES Approved Budget DEC-2023 Monthly Actuals Year-end Projection Year-end vs. Appr Budget City Council $123,708 $48,354 $112,016 $11,692 City Manager 714,415 312,444 801,987 (87,572) City Clerk 285,686 135,303 301,874 (16,188) City Attorney 185,000 60,841 184,341 659 Finance 561,493 211,601 582,220 (20,727) Planning & Dev. Svcs.1,044,707 364,195 1,060,275 (15,568) Public Works 1,412,635 639,295 1,788,079 (375,443) Law Enforcement 2,655,500 1,206,210 2,656,003 (503) Non-Departmental 1,015,616 513,056 894,447 121,168 TOTAL EXPENSE $7,998,760 $3,491,299 $8,381,242 ($382,482) 9 FY2023-24 REVENUE & EXPENSE Approved Budget DEC-2023 Actuals Year-End Projection Year-end vs. Appr Budget REVENUE $7,866,852 $3,395,377 $8,406,428 $539,576 EXPENSE (7,998,760)(3,491,299)(8,381,242)($382,482) NET ($131,908) ($95,922) $25,186 $157,094 FY2023-24 EXPENDITURES 9 As presented above, General Fund operating expenditures through December 31, 2023 were $3,491,299, which represents 43.6% of the approved expenditures of $7,998,760. With 50% of the fiscal year elapsed through December, this shows a positive result of $508,081 against the expected budget of $3,999,380. WHY EXPENSES ARE REDUCED 9 •Staff is cross-trained •Provide better customer service •Reduce overtime •Eliminate contract services. •Legal costs reduced. •Security lighting to reduce vandalism. •Public Works Efficiencies. •Planning and Public Works reduced use of consultants. •Use of interns for Public Works projects. •Assigning full costs to developers for environmental studies FY2023-24 EXPENDITURES 9 With this $508,081 savings from the first half of the year the City is doing the following: Mt Vernon Slope Soil Survey and Engineering Stormwater Preliminary Engineering “Flock” ALPR Cameras (Law Enforcement) Animal Control Vehicle Replace Turf on Veterans Park Ballfield Paint Basketball Court Veterans Park EOC Building Roof Repair Barton Rd Landscape Solar speed signs Lighting on west side of City Hall QUESTIONS?