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HomeMy WebLinkAboutG.11 - Mid-Year & Year-End Jun2025CITY OF GRAND TERRACE MID-YEAR & YEAR-END BUDGET REVIEWFebruary 11, 2025 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, 2024 FY2024-25 ACTUAL REVENUES AS OF 12-31-2024 9 As of December 31, 2024, General Fund operating revenues received were $3,221,430, or 39.0% of the approved budget of $8,251,489. General Fund operating expenditures through December 31, 2024 were $4,468,833, which represents 50.3% of the approved expenditures of $8,889,426. The approved expenditures includes $676,208.90 that was carried over from the prior fiscal year. 9 Approved Budget DEC-2024 Monthly Actuals REVENUES $8,251,489 $3,221,429 EXPENDITURES (8,889,425)(4,468,833) NET ($637,936) ($1,247,404) REVENUE & EXPENDITURES AS OF 12-31-2024 YEAR-END PROJECTIONS FY2024-25 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-2024 Monthly Actuals Year -End Projection Variance (Year-end vs. Budget) Property Tax $4,910,000 $1,749,099 $4,948,949 38,949 Franchise Fees 675,000 191,809 695,329 20,329 Licenses, Fees & Permits 658,770 268,575 521,065 (137,705) Sales Tax 1,360,000 361,896 1,571,896 211,896 Charges for Services 132,500 81,952 122,492 (10,008) Fines & Forfeitures 39,000 24,907 35,437 (3,563) Miscellaneous 26,710 18,098 19,614 (7,096) Use of Money & Property 72,660 95,900 109,620 36,960 Intergovernmental Rev/Grants 58,500 26,369 46,369 (12,131) Proceeds from Sale of Prop 0 1,325 1,325 1,325 Transfers In 0 0 0 0 Waste Water Receipts 318,349 401,500 401,500 83,151 TOTAL REVENUES $8,251,489 $3,221,430 $8,473,596 $222,107 9 FY2024-25 PROJECTED EXPENDITURES EXPENDITURES Approved Budget DEC-2024 Monthly Actuals Year-end Projection Year-end vs. Appr Budget City Council $115,650 $56,522 $108,897 $6,753 City Manager 1,026,316 424,926 970,794 55,522 City Clerk 355,978 215,249 358,505 (2,527) City Attorney 185,000 96,869 196,369 (11,369) Finance 682,162 307,810 683,186 (1,024) Planning & Dev. Svcs.1,366,671 539,794 1,276,435 90,236 Public Works 1,619,360 939,769 1,982,367 (363,007) Law Enforcement 2,751,200 1,255,414 2,745,911 5,289 Non-Departmental 787,089 632,479 778,524 8,565 TOTAL EXPENSE $8,889,426 $4,468,833 $9,100,988 ($211,562) 9 FY2024-25 REVENUE & EXPENSE Approved Budget DEC-2024 Actuals Year-End Projection Year-end vs. Appr Budget REVENUE $8,251,489 $3,221,429 $8,473,596 $222,107 EXPENSE (8,889,426)(4,468,833)(9,100,988)($211,562) NET ($637,937) ($1,247,404) ($627,392)$10,545 FY2024-25 EXPENDITURES 9 As presented above, General Fund operating expenditures through December 31, 2024 were $4,468,833, which represents 50.3% of the approved expenditures of $8,889,426. Expenditures at year-end without the prior year carryover of $676,209 would be $8,424,779 which includes the $303,471 of additional expenditures. WHY EXPENSES ARE REDUCED 9 •Staff is cross-training in order to provide better customer service at the front desk, reduce overtime and eliminate contract services. •Security lighting to reduce vandalism. •Planning and Public Works reduced use of consultants. •Use of interns for Public Works projects. •Assigning full costs to developers for environmental studies FY2024-25 EXPENDITURES 9 With the $303,471 in additional expenditures, the City will do the following: Automatic Gate at Pico Park Automatic Gate at Richard Rollins Park Tree planting throughout the residential areas Gated area for staff parking Improvements at the Senior Center QUESTIONS?