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Home My WebLink About4. Budget WorkshopBudget Workshop FY2026-27 Tonight’s Presentation Staff will cover the following: •Property Tax Revenues •Sales Tax Revenues •All Revenues •Expenditures •FY25-26 Projects completed and FY26-27 Projects by Departments Property Tax Revenues ACTUAL ACTUAL ACTUAL Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Secured Taxes , CY/RPTTF/STAT PT $ 2,806,802 $ 2,657,013 $ 2,824,229 $ 3,043,146 $ 3,794,551 $ 3,800,000 Unsecured Taxes Current Year 13,875 119,311 140,434 150,255 184,836 175,000 Secured & Unsecured Prior year 8,032 (4,717)76,084 70,783 72,971 70,000 Real Property Transfer Tax 67,020 40,263 36,659 29,992 27,602 25,000 Homeowners Property Tax Relief 2,442 16,914 16,799 17,649 18,939 15,000 Supplemental Property Tax 8,928 45,162 70,954 61,461 64,897 50,000 Penalties Delinquent Taxes 2,080 1,817 15,113 15,302 12,500 10,000 Property Tax VLF Swap 1,481,627 1,550,412 1,662,547 1,798,728 2,301,928 2,370,000 Excess Proceeds Distribution 188,340 8 9,427 0 0 Property Tax Statutory Pt - - - - - 4,579,146 4,426,183 4,852,246 5,187,316 6,478,224 6,515,000 Residual Receipts - RPTTF - - - - -- Total Property Taxes $ 4,579,146 $ 4,426,183 $ 4,852,246 $ 5,187,316 $ 6,478,224 $ 6,515,000 ACTUAL PROJECTION BUDGET Property Tax Sales Tax ACTUAL ACTUAL ACTUAL Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Sales Tax $ 1,185,907 $ 1,441,471 $ 3,679,516 $ 1,365,441 $ 1,372,682 $1,350,000 ACTUAL PROJECTION BUGET Grand Terrace Sales Tax by quarter Revenue Totals ACTUAL ACTUAL ACTUAL Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Property Taxes $ 4,579,146 $ 4,426,183 $ 4,852,246 $ 5,187,316 $ 6,478,224 $ 6,515,000 Sales Tax 1,185,907 1,441,471 3,679,516 1,365,441 1,372,682 1,350,000 Sales of Property 870,601 1,304,058 7,310 1,325 0 0 All Other Revenues 1,691,118 2,162,689 2,658,332 2,359,625 2,118,599 2,267,700 Total Revenues $ 8,326,772 $ 9,334,401 $ 11,197,404 $ 8,913,707 $ 9,969,505 $ 10,132,700 ACTUAL PROJECTION BUDGET Expenditures by Department ACTUAL ACTUAL ACTUAL Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 City Council $ 55,459 $ 101,185 $ 112,203 $ 117,662 $ 109,088 $ 124,294 City Manager 697,166 464,317 519,816 716,938 881,948 1,052,071 City Clerk 207,576 260,650 319,583 346,428 303,264 362,485 Finance 411,665 527,294 521,962 666,857 759,139 807,302 City Attorney 251,955 179,265 179,244 219,259 294,887 235,000 Building & Safety 198,791 248,179 273,391 343,820 298,280 244,054 Public Works 294,840 505,430 754,292 1,003,019 805,610 796,000 Code Enforcement 284,707 223,252 304,169 268,499 304,307 343,276 Enforcement Programs 45,886 72,914 58,981 53,150 57,473 60,200 Non-Departmental 1,042,609 1,194,894 1,193,034 2,669,149 1,497,063 1,333,202 Facilities Maintenance 61,545 116,149 121,434 191,448 184,830 83,655 Planning & Development 324,955 251,347 287,108 602,336 426,345 456,261 Management Information Systems 83,123 123,454 136,254 129,404 134,853 138,500 ACTUAL PROJECTION BUDGET Expenditures by Department ACTUAL ACTUAL ACTUAL Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Sheriff $ 2,356,772 $ 2,417,818 $ 2,567,564 $ 2,668,483 $ 2,982,396 $ 3,336,200 Parks Maintenance 317,329 388,639 532,823 493,323 815,252 622,257 NPDES 21,014 60,338 65,885 69,961 73,431 85,400 Storm Drain Maintenance 4,196 140,638 23,611 89,327 108,723 8,100 Planning Commission 2,538 5,805 4,387 1,996 10,268 22,475 Historical & Cultural Committee 600 1,385 3,558 1,414 1,849 2,000 Senior Citizen’s Program 38,132 40,970 55,256 81,997 83,733 91,800 Emergency Operations Program 5,749 9,245 20,195 44,236 33,206 16,500 Capital Projects 112,465 18,313 8,823 0 0 0 Overhead Cost Allocation (41,950)43,524 (81,950)(90,145) (90,145)(90,145) Total Expenditures $ 6,777,122 $ 7,395,005 $ 7,981,623 $ 10,688,561 $ 10,075,800 $ 10,130,887 ACTUAL PROJECTION BUDGET FY2026-27 Revenue, Expenditure, & Fund Balance Fund Fund Title Actual Fund Balance, June 30, 2024 Actual Revenues FY2024-25 Actual Expenditures FY2024-25 Actual Fund Balance, June 30, 2025 Estimated Fund Balance, June 30, 2026 Projected Fund Balance, June 30, 2027 FUNDS GENERAL FUND – less fire station proceeds $9,718,759 $8,977,009 $9,999,980 $8,695,788 $8,548,932 $8,550,745 DEVELOPMENT IMPACT FEES (DIF)$1,358,203 $116,198 $0 $1,474,401 $1,486,653 $1,489,153 SPECIAL REVENUE FUNDS $2,581,456 $1,551,012 $1,604,697 $2,527,771 $2,612,002 $1,616,814 ENTERPRISE FUND $1,768,302 $64,578 $88,570 $1,744,310 $1,433,995 $1,443,995 GRANT FUNDS ($326,536) $146,551 $168,033 ($348,018) ($375,337) ($375,337) SUCCESSOR AGENCY $0 $0 $0 $0 $0 $0 CAPITAL PROJECTS FUNDS $582,924 $1,950,158 $960,877 $1,572,205 $1,592,159 $1,592,159 HOUSING AUTHORITY $2,059,334 $108,638 $22,338 $2,145,634 $2,097,075 $2,073,058 DOG PARK ENDOWMENT FUND $0 $0 $0 $0 $0 $0 TOTAL $17,742,442 $12,914,144 $12,844,495 $17,812,091 $17,395,479 $16,390,587 Risk & Workers’ Compensation Performance Workers’ Compensation: • $0.06 per $100 payroll (vs. $3.70 avg) • 1.6 incidents per 100 FTE (vs. 8.5 avg) Liability (Risk Management): • Zero-loss rate in last 2 years • 5-year avg: $2.37 per $100 payroll (vs. $6.36 avg) Result: • Top-tier performance among peer agencies Staff Turnover 2021-22: 13 Terms, 21 Staffed positions = 62% 2022-23: 7 Terms, 20 Staffed positions = 35% 2023-24: 3 Terms, 21 Staffed positions = 14% 2024-25: 2 Terms, 23 Staffed positions = 9% Culture Operations Human Resources (HR) Leadership at Every Level Annual Training Current Classes Scheduled •CPR, AED and First Aid with Fire Extinguisher certification •Traffic Control Technician (Public Works & CERT) Upcoming Classes •Leadership Fundamentals •Emergency Preparedness Questions