HomeMy WebLinkAboutItem No. 19 - Adoption of the FY 2024-25 Annual Operating Budget, Schedule of Authorized Posit19)Adoption of the FY 2024-25 Annual Operating Budget, Schedule of Authorized
Positions, and the Gann Limit
1.Adopt A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE,
CALIFORNIA, ADOPTING THE FY 2024-25 ANNUAL OPERATING BUDGET AND
ESTABLISHING THE CONTROLS ON CHANGES IN THE APPROPRIATIONS;
2.Adopt A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE,
CALIFORNIA, APPROVING THE 2024-2025 SCHEDULE OF AUTHORIZED
POSITIONS; and
3.Adopt A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE,
CALIFORNIA, ESTABLISHING THE APPROPRIATIONS GANN LIMIT FOR FY 2024-25
AND SELECTING THE POPULATION AND INFLATION FACTOR ACCORDINGLY.
Page 1 of 5
REPORT TO CITY COUNCIL
To:Honorable Mayor and Members of the City Council
From:Jason Simpson, City Manager
Prepared by:Brendan Rafferty, Assistant Administrative Services Director
Date:June 11, 2024
Subject:Adoption of the FY 2024-25 Annual Operating Budget, Schedule of
Authorized Positions, and the Gann Limit
Recommendation
1. Adopt A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE,
CALIFORNIA, ADOPTING THE FY 2024-25 ANNUAL OPERATING BUDGET AND
ESTABLISHING THE CONTROLS ON CHANGES IN THE APPROPRIATIONS;
2. Adopt A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE,
CALIFORNIA, APPROVING THE 2024-2025 SCHEDULE OF AUTHORIZED POSITIONS;
and
3. Adopt A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE,
CALIFORNIA, ESTABLISHING THE APPROPRIATIONS GANN LIMIT FOR FY 2024-25
AND SELECTING THE POPULATION AND INFLATION FACTOR ACCORDINGLY.
Background
The Proposed FY2024-25 Annual Operating Budget is attached for your review. The budget
includes revenue projections and expenditure requests for the General Fund, Special Revenue
Funds, Capital Project Funds, and Agency Funds. Also presented with this report are the FY2024-
25 proposed authorized position schedule and the Gann Limit Calculation. The budget
subcommittee has reviewed and discussed the FY2024-25 Annual Operating Budget and the
items noted.
FY 24-25 Operating Budget, Positions, & Gann Limit
Page 2 of 5
Despite high interest rates and increasing consumer debt, the economy is not expected to fall into
recession. Instead, the economy is expected to cool down with economic growth slowing. The
City will continue operating in a fiscally prudent manner while maintaining current public safety
service levels and providing critical services that our citizens have come to expect.
The City is committed to reflecting the community's priorities in the budget and is looking forward
to the ongoing engagement of soliciting resident feedback from residents and reporting to the
public and City Council on needs and priorities. The City seeks to keep Lake Elsinore clean and
well-maintained to help protect and improve local property values. Working together, we will
ensure our budget and financial policies reflect spending consistent with the community's
priorities.
As such, the FY2024-25 Annual Operating Budget Status Report proposes maintaining current
services through June 30, 2025, and the Uncertainty Reserve at 20%.
Discussion
Current Condition - State of California – May 2024 Revision Budget (Governor Newsom)
Gov. Gavin Newsom unveiled his May revision to the FY2024-25 budget proposal on Friday, May
10, 2024. The revised budget proposal closes this year's remaining $27.6 billion budget shortfall
and next year's projected $28.4 billion deficit. The May Revision assumes steady but slowing
economic growth. It does not anticipate a recession. However, the state is seeing increased
unemployment and stubbornly high inflation.
Governor Newsom's revised balanced state budget cuts one-time spending by $19.1 billion and
ongoing spending by $13.7 billion through 2025-26. Nearly an 8% cut to state operations and a
targeted elimination of 10,000 unfilled state positions, improving government efficiency and
reducing non-essential spending. Highlights from the budget cuts include:
▪Reductions. The May Revision reduces funding for various items in addition to the reductions
made in the Governor's Budget. Significant solutions in this category include:
•Middle-Class Scholarship Program - Reduce $510 million in ongoing General Fund
support for the Middle-Class Scholarship program. Combined with a technical adjustment,
$100 million in ongoing support for this program would remain.
•California Preschool, Transitional Kindergarten, and Full-Day - Kindergarten Facilities
Grant Program—Pull back a planned 2025-26 General Fund investment of $550 million
that would have supported the California Preschool, Transitional Kindergarten, and Full-
Day Kindergarten Program. Such an investment could be considered for inclusion in
education facilities bond proposals contemplated by the Legislature.
•Children and Youth Behavioral Health Initiative - A reduction of one-time $72.3 million
General Fund in 2023-24, $348.6 million General Fund in 2024-25, and $5 million General
Fund in 2025-26 for school-linked health partnerships and capacity grants for higher
education institutions, behavioral health services and supports platform, evidence-based
and community-defined grants, public education and change campaign, and youth suicide
reporting and crisis response pilot.
FY 24-25 Operating Budget, Positions, & Gann Limit
Page 3 of 5
•California Department of Corrections and Rehabilitation Housing Unit Deactivations
- An ongoing reduction of $80.6 million General Fund to reflect the deactivation of 46
housing units across 13 prisons, totaling approximately 4,600 beds.
•Ongoing Reductions to State Operations - A reduction to state operations by
approximately 7.95 percent beginning in 2024-25 to nearly all department budgets. The
planned reduction involves all categories, including personnel, operating costs, and
contracting. In the fall, the Department of Finance will work with agencies and departments
on the appropriate budget reductions.
▪Revenue/Internal Borrowing. The May Revision includes additional and adjusted support
from revenue sources and borrows internally from special funds. Significant solutions in this
category include:
•Net Operating Loss (NOL) Suspension and Limit Credit to $5 Million - The Governor's
Budget NOL suspension proposal is modified to begin in 2025-26 and include an
opportunity to trigger the suspension if revenues improve, resulting in $900 million revenue
gain ($558 million net of Proposition 98) in 2024-25 and $5.5 billion ($3.4 billion net of
Proposition 98) in 2025-26.
•Additional Managed Care Organization (MCO) Tax (Medicare Revenue - Increase the
MCO Tax to achieve additional net state benefit of $689.9 million in 2024-25, $950 million
in 2025-26, and $1.3 billion in 2026-27 by including health plan Medicare revenue in the
total revenue limit calculation, which increases the allowable size of the tax.
▪Delays and Pauses. The May Revision minimizes delays to avoid increased future
obligations and potential shortfalls, and some delays proposed in the Governor's Budget have
been changed to reductions. There are limited exceptions in which funding is spread over a multi-
year period. These include:
•Broadband Last Mile - Delay $200 million from 2025-26 to 2027-28.
•Child Care Slot Expansion Pause at Current Level - Approximately 119,000 slots have
been added; a pause at the current level until fiscal conditions allow for resuming the
expansion will result in a revenue gain of $489 million in 2024-25 and $951 million in 2025-
26.
•Fund Shifts - The May Revision shifts certain expenditures from the General Fund
to other funds in addition to those in the Governor's Budget. Significant solutions
in this category include:
o Capitol Annex Projects—Shift $450 million in 2024-25 and $250 million in
2025-26 from cash to bonds.
•Cap and Trade Fund Shifts - Several General Fund commitments are shifted into the
Greenhouse Gas Reduction Fund, focusing on equity programs, priorities to help meet
climate goals, and programs that support greenhouse gas reductions for a total shift of
$1.7 billion in 2024-25.
FY 24-25 Operating Budget, Positions, & Gann Limit
Page 4 of 5
The next step is negotiation with lawmakers. The California Legislature must sign off on a state
budget by June 15.
City General Fund Revenues
The projected General Fund revenues are $71.17 million for FY2024-25, which reflects a
$2,017,120, or 2.92% increase from FY2023-24. General Fund revenues have increased primarily
due to the passing of Measure Z. The most significant revenue increases are identified below:
•Tax Credit - 26.7% ($1.1 million)
o Fire Service Tax Credit - $1.1 million
•Intergovernmental - 16.53% ($73,310)
o AMR Fines - $61,350
•Fees - 6.62% ($393,230)
o Planning and building activity.
•Property Tax - 3.36% ($377,020)
•Sales Tax – Decrease of 2.6% (-$456,480)
o Receipts for the 2nd quarter of FY 23/24 were down 1.4%.
o Inflation continues to burden consumers and businesses as customer spending
has been reduced to essential needs.
o Up $1.3 million vs. FY 22/23
City General Fund Expenditures
The proposed budget of $71.17 million reflects an increase in General Fund expenditures of
$2,017,120, or 2.92% from the FY2023-24 projected budget. The primary increases contributing
to this increase are:
•Police Services – 4.71% ($878,810)
o New union contracts and estimated cost increase of 4.25%.
o Added 1 Special Enforcement Team BRS Officer
•Fire Services – 10.29% ($1,132,200)
o Move from a 72-hour work week to a 66-hour work week.
•Animal Services - 22.8% ($224,540)
o Minimum wage increase and contract for Shelter Service.
•Economic Development - 71.1% ($458,470)
o Full-year of the new department
•Community Center - 19.7% ($229,760)
o Lake Elsinore Unified School District Expanded Learning Program
•City Clerk - 21.5% ($193,370)
o Elections
•City Council - 11.8% ($37,400)
o Salary Increase.
FY 24-25 Operating Budget, Positions, & Gann Limit
Page 5 of 5
The City has continued to focus on reorganizing department structures to streamline processes
and enhance efficiencies without reducing essential public services to the community.
Schedule of Authorized Positions
Section 37206 of the California Government Code requires the City Council to prescribe the time
and method of paying salaries and wages of City officers and employees. Under Government
Section 37206, the City Council annually adopts by resolution a schedule of authorized positions
for each fiscal year.
"Gann" Appropriations Limit
Under Government Section 7910, the City Council is required, on an annual basis, to adopt by
resolution the "Gann" Appropriations Limit. The Appropriations Limit restricts the revenue that can
be appropriated in any fiscal year. The Limit is adjusted each year based on the change in the
population, the change in non-residential assessed valuation, or the change in California's per
capita income. The Limit for the FY2024-25 is based on California's per capita income.
Using population and per capita personal income data provided by the State Department of
Finance, the City's Appropriations Limit for FY2024-25 has been computed to be $133,841,190.
Appropriations are subject to the Limit in the proposed FY2024-25 budget, which totals
$48,087,116, or $85,754,074 less than the computed Limit. Additional appropriations to the
budget are funded by non-tax sources such as service charges, restricted revenues from other
agencies, grants, or beginning fund balances, which would be unaffected by the Appropriations
Limit. However, any supplemental appropriations funded through increased tax sources could not
exceed the $85,754,074 variance indicated above. Further, any overall actual receipts from tax
sources greater than $85,754,074 from the budget estimates will result in proceeds from taxes above
the City's Appropriations Limit, requiring refunds of the excess within the next two fiscal years or voter
approval to increase the City's Appropriations Limit. taxes above the City's Appropriations Limit,
requiring refunds of the excess within the next two fiscal years or voter approval to increase the
City's Appropriations Limit.
Fiscal Impact
The Proposed FY2024-25 Annual Operating Budget is balanced while maintaining the 20.0%
designation for the economic uncertainty reserve target of $14,234,670.
Attachments
Attachment 1 - Resolution Operating Budget
Exhibit A - General Fund Summary
Exhibit B - FY 24-25 All Other Funds Summary
Exhibit C - FY 23-24 All Other Funds Summary
Attachment 2 - Resolution Authorized Positions FY 24-25
Exhibit A - Schedule of Authorized Positions
Attachment 3 - Resolution Gann Limit FY 24-25
Exhibit A - Appropriations Limit Calculation
Attachment 4 - Measure Z Spending Plan
Administrative Services
RESOLUTION NO. 2024-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE,
CALIFORNIA, ADOPTING THE FY 2024-25 ANNUAL OPERATING BUDGET
AND ESTABLISHING THE CONTROLS ON CHANGES IN THE
APPROPRIATIONS
WHEREAS, the City Council (Council) has a policy of adopting an annual operating budget
to plan expenditures and to match anticipated revenues available in various City accounts to make
the most efficient use of the City’s limited resources for each fiscal year; and,
WHEREAS, the City of Lake Elsinore (City) Municipal Code Section 3.04.010 defines the
fiscal year for the City of Lake Elsinore as extending from July 1st of each year to and including
June 30th of the following year.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE DOES
HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. The City of Lake Elsinore Annual Operating Budget is hereby approved and
adopted for the 2024-25 fiscal year and as amended herein 2023-24 fiscal year for as attached per
Exhibit A to this Resolution.
Section 2. A copy of the City of Lake Elsinore Operating Budget hereby adopted and
certified by the City Clerk shall be filed with the City Manager or a designated representative, and a
further copy so certified shall be placed and shall remain on file in the Office of the City Clerk
where it shall be available for inspection. Copies of the certified budgets shall be made available
for the use of departments, offices, and agencies of the City.
Section 3. That the following controls are hereby placed on the use and transfer of budget
appropriations:
(a) No expenditure of funds shall be made unless there is an unencumbered appropriation
available to cover the expenditure.
(b) The Department Director may prepare a transfer of appropriations within departmental
budget accounts, with the approval of the City Manager.
(c) The City Council must authorize transfers (appropriations) of funds from the Unreserved
Fund Balance and transfers between departmental budget accounts.
(d) The City Council must authorize any changes to the Schedule of Authorized Positions. The
City Manager may authorize the hiring of temporary or part-time staff as necessary within the limits
imposed by the controls listed above.
(e) The City Manager may approve change orders on Public Works contracts approved by the
City Council in amounts up to project contingency established by the City Council.
(f) Outstanding encumbrances shown on the City books at June 30, 2024, that are approved
by the City Manager, are hereby appropriated for such contracts or obligations for FY2024-25.
CC Reso. No. 2024-
Page 2 of 2
(g) The City of Lake Elsinore Annual Operating Budget is hereby approved.
Section 4. This Resolution shall take effect from and after the date of its passage and
adoption.
Passed and Adopted at a regular meeting of the City Council of the City of Lake Elsinore,
California, this 11th day of June 2024.
Steve Manos
Mayor
Attest:
_____________________________
Candice Alvarez, MMC
City Clerk
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF LAKE ELSINORE )
I, Candice Alvarez, MMC City Clerk of the City of Lake Elsinore, California, hereby certify that
Resolution No. 2024-___ was adopted by the City Council of the City of Lake Elsinore, California,
at the regular meeting of June 11, 2024, and that the same was adopted by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
___
Candice Alvarez, MMC
City Clerk
CITY OF LAKE ELSINORE, CALIFORNIA
FY21-22
ACTUALS
FY22-23
ACTUALS
FY23-24
ADOPTED
BUDGET
FY24-25
PROPOSED
BUDGET $Inc/(Dec) % Inc/ (Dec)
Revenues:
Sales Tax 16,445,263$ 15,746,683$ 17,543,480$ 17,087,000$ (456,480)$ -2.60%
Property Tax 9,606,584 10,453,295 11,237,300 11,614,320 377,020 3.36%
Franchise Tax 2,901,961 3,302,290 2,799,910 2,883,910 84,000 3.00%
Building Permit Fee 1,511,782 953,803 1,420,310 1,462,920 42,610 3.00%
Property Transfer Tax 621,757 368,479 367,610 378,640 11,030 3.00%
Other Taxes 779,621 657,963 620,840 639,470 18,630 3.00%
Licenses & Permits 1,711,503 1,901,867 2,043,390 2,104,390 61,000 2.99%
Intergovernmental 181,362 347,004 443,490 516,800 73,310 16.53%
Fees 5,408,860 3,614,438 5,944,390 6,337,620 393,230 6.62%
Fines & Forfeitures 881,791 843,740 987,050 1,016,670 29,620 3.00%
Tax Credit 3,722,847 3,869,416 4,248,380 5,382,550 1,134,170 26.70%
Investment Earnings (619,754) 435,013 411,000 423,330 12,330 3.00%
Reimbursements & Other 7,663,323 9,332,069 12,582,660 12,598,200 15,540 0.12%
Special Assessments 5,659,438 5,957,127 6,989,360 7,194,960 205,600 2.94%
Reimbursements - Public Safety 391,966 352,586 517,060 532,570 15,510 3.00%
Reimbursements - Street Program 800,000 800,000 1,000,000 1,000,000 - 0.00%
Total Revenues 57,668,304 58,935,773 69,156,230 71,173,350 2,017,120 2.92%
Expenditures by Department:
General Government:
City Council 240,045$ 291,610$ 317,370$ 354,770$ 37,400$ 11.78%
Community Support 564,015 405,457 624,060 604,260 (19,800) -3.17%
City Clerk 703,549 741,437 901,650 1,095,020 193,370 21.45%
City Attorney 667,277 851,967 676,210 675,190 (1,020) -0.15%
City Manager 862,325 1,338,511 1,396,520 1,333,230 (63,290) -4.53%
Administrative Services
Finance 1,304,991 1,391,476 1,707,600 1,666,310 (41,290) -2.42%
Human Resources 540,819 542,186 725,650 790,530 64,880 8.94%
Public Safety:
Police Services 15,876,391 16,727,969 18,652,220 19,531,030 878,810 4.71%
Fire Services 8,015,325 9,409,288 11,004,250 12,136,450 1,132,200 10.29%
Animal Services 814,818 906,465 984,500 1,209,040 224,540 22.81%
Emergency Services 22,562 417,936 422,630 431,460 8,830 2.09%
Community Development:
Planning 1,328,697 1,966,663 2,714,590 2,242,660 (471,930) -17.38%
Building & Safety 1,486,756 1,517,827 1,747,650 1,729,510 (18,140) -1.04%
Code Enforcement 1,501,144 1,711,941 2,227,440 2,201,690 (25,750) -1.16%
Economic Development 334,526 339,820 644,540 1,103,010 458,470 71.13%
Fire Prevention 496,565 575,673 846,770 894,900 48,130 5.68%
Public Services:
Engineering 2,925,212 3,157,786 3,953,000 4,133,950 180,950 4.58%
Public Works 3,803,629 4,254,745 5,263,920 4,808,110 (455,810) -8.66%
Park Maintenance 2,941,158 3,417,791 4,061,510 4,031,600 (29,910) -0.74%
Lake Maintenance 1,203,235 1,364,283 1,371,520 1,362,060 (9,460) -0.69%
Community Services:
Recreation 1,150,638 1,381,043 2,383,470 2,297,450 (86,020) -3.61%
Community Center 767,923 869,954 1,165,950 1,395,710 229,760 19.71%
Senior Center 492,561 692,979 856,740 910,810 54,070 6.31%
Neighborhood Center - 650,318 1,063,070 1,039,070 (24,000) -2.26%
Campground 484,300 - - - - 0.00%
Non-Departmental - Operating 5,497,813 3,119,647 3,443,400 3,195,530 (247,870) -7.20%
Total Expenditures 54,026,274 58,044,772 69,156,230 71,173,350 2,017,120 2.92%
Excess of Revenues Over
(Under) Expenditures 3,642,030 891,001 - - -
Operating Transfers:
Operating Transfers In - - - - -
Operating Transfers out - - - - -
Excess of Revenues Over (Under)
Expenditures & Op Transfers
In/(Out) 3,642,030 891,001 - - -
Estimated Year-End Adjustments
Fund Balance, Beg. of Year 14,735,680 18,377,710 19,268,711 19,268,711
SUMMARY OF REVENUES, EXPENDITURES, AND CHANGE IN FUND BALANCE
FY2024-25 UNAUDITED - GENERAL FUND FINANCIAL REPORT
CITY OF LAKE ELSINORE, CALIFORNIA
FY21-22
ACTUALS
FY22-23
ACTUALS
FY23-24
ADOPTED
BUDGET
FY24-25
PROPOSED
BUDGET $Inc/(Dec) % Inc/ (Dec)
SUMMARY OF REVENUES, EXPENDITURES, AND CHANGE IN FUND BALANCE
FY2024-25 UNAUDITED - GENERAL FUND FINANCIAL REPORT
Fund Balance, End of Year 18,377,710$ 19,268,711$ 19,268,711$ 19,268,711$
Detail of Fund Balance
Nonspendable:
Deposits and prepaid items 32,002$ 23,690$ 23,690$ 23,690$
Loans Receivable 1,000,000 1,000,000 1,000,000 1,000,000
Assigned
Uncertainty reserve (20%) 10,805,255 11,608,954 13,831,246 14,234,670
Unassigned
Unallocated reserve 6,540,453 6,636,067 4,413,775 4,010,351
Total Fund Balance (net) 18,377,710$ 19,268,711$ 19,268,711$ 19,268,711$
BEGINNING FUND
BALANCE REVENUES APPROPRIATIONS
NET TRANSFERS
IN/(OUT)
PROJECTED
ENDING FUND
BALANCE
FY2024-25 ADOPTED OPERATING BUDGETSFund:100 GENERAL FUND 19,268,711 71,173,350 71,173,350 - 19,268,711 Fund: 101 SUPPLEMENTAL LAW ENF. (SLESF)- 267,000 267,000 - - Fund: 102 MEASURE Z 9,482,026 17,044,000 26,526,026 - - Fund: 103 THE ANCHOR - 1,020,980 1,020,980 - Fund: 104 TRAFFIC OFFENDER FUND - 30,570 30,570 - - Fund: 106 AFFORDABLE HOUSING IN-LIEU 4,440,533 500,000 4,940,533 - - Fund: 107 DEVELOPER AGREEMENT 445,134 204,000 649,134 - Fund: 108 AMERICAN RESCUE PLAN - 4,762,435 4,762,435 - - Fund: 110 STATE GAS TAX FUND (OPER & CIP)377,446 2,007,248 2,384,694 - - Fund: 114 SB1186 CAS EDUCATION FUND 66,596 22,000 2,100 - 86,496 Fund: 115 TRAFFIC SAFETY FUND - 235,000 235,000 - - Fund: 130 CITY-WIDE LLMD FUND 104,088 2,109,162 2,213,250 - - Fund: 135 LLMD NO. 1 754,447 821,140 809,120 - 766,467 Fund: 155 NPDES 4,802 1,551,150 1,555,952 - - Fund: 180 LAUNCH POINTE 14,189,520 5,501,900 6,500,808 - 13,190,612 Fund: 300 INSURANCE SERVICES 1,467,000 967,710 1,059,690 - 1,375,020 Fund: 305 INFORMATION SYSTEMS SERVICES 2,532,002 2,203,990 2,103,634 - 2,632,358 Fund: 310 SUPORT SERVICES 57,705 127,496 115,906 - 69,295 Fund: 315 FLEET SERVICES 2,149,324 1,142,210 1,161,475 - 2,130,059 Fund: 320 FACILITIES SERVICES 2,063,853 1,158,610 1,178,286 - 2,044,177 Fund: 330 CFD 2015-2S MAINTENANCE SERVICES FUND - 581,145 581,145 - - Fund: 341 CFD 2017-1S MISSION TRAIL SERVICES FUND - 10,305 10,305 - - Fund: 342 CFD 2007-5S RED KITE SERVICES FUND - 16,220 16,220 - - Fund: 343 CFD 2006-2S VISCAYA SERVICES FUND - 59,230 59,230 - - Fund: 344 CFD 2005-2S ALBERHILL RANCH SERVICES FUND - 199,900 199,900 - - Fund: 358 CFD 2007-4S MAKENNA SERVICES FUND - 30,910 30,910 - - Fund: 362 CFD 2006-8S RUNNING DEER ESTATES SERVICE FUND - 114,580 114,580 - - Fund: 367 CFD 2006-1S SUMMERLY SERVICE FUND - 591,180 591,180 - - Fund: 373 CFD 2005-5S WASSON CANYON SERVICES FUND - 66,990 66,990 - - Fund: 650 CFD 2003-1S LAW, FIRE & PARAMEDIC SERVICES FUND - 3,589,940 3,589,940 - - Fund: 651 CFD 2006-5S PARK, OPEN SPACE & STORM DRAIN SERVICES FUND - 121,980 121,980 - - Fund: 652 CFD 2007-1S LAW, FIRE & PARAMEDIC SERVICES FUND - 122,040 122,040 - - Fund: 653 CFD 2009-1S PARK, OPEN SPACE & STREET LIGHT SERVICES FUND - 805,580 805,580 - - Fund: 654 CFD 2003-2S FIRE TAX SERVICES FUND - - - Fund: 655 CFD 2015-1S LAW, FIRE & PARAMEDIC SERVICES FUND - 1,037,740 1,037,740 - -
OPERATING BUDGET SUBTOTALS 57,403,187 120,197,691 136,037,683 - 41,563,195
FY2024-25 ADOPTED AD/CFD/LERA/PFA BUDGETSFund: 331 CFD 2006-1 IA CC SUMMERLY IMPROVEMENT FUND 312,882 195,270 508,152 - - Fund: 332 CFD 2006-1 IA B SUMMERLY IMPROVEMENT FUND 154,776 190,290 345,066 - - Fund: 333 CFD 2015-4 TERRACINA IMPROVEMENT FUND - 252,110 252,110 - - Fund: 334 CFD 2015-5 TRIESTE IMPROVEMENT FUND 114,942 169,830 284,772 - - Fund: 335 CFD 2003-2 IA E CANYON HILLS IMPROVEMENT FUND 269,610 184,630 454,240 - - Fund: 336 CFD 2006-1 IA FF SUMMERLY IMPROVEMENT FUND 172,511 230,790 403,301 - - Fund: 337 CFD 2016-2 CANYON HILLS IMPROVEMENT FUND 3,644,165 1,350,780 4,994,945 - - Fund: 338 CFD 2006-1 IA JJ SUMMERLY IMPROVEMENT FUND 602,964 346,010 948,974 - - Fund: 339 CFD 2006-1 IA KK SUMMERLY IMPROVEMENT FUND 556,875 284,090 840,965 - - Fund: 340 CFD 2006-1 IA EE SUMMERLY IMPROVEMENT FUND 555,406 305,790 861,196 - - Fund: 345 CFD 2003-2 IA D CANYON HILLS IMPROVEMENT FUND 2,238,703 1,979,760 4,218,463 - - Fund: 346 CFD 2014-1 SOUTHSHORE IMPROVEMENT FUND 7,219 3,000 10,219 - - Fund: 347 CFD 2006-1 IA A SUMMERLY IMPROVEMENT FUND 159,626 255,000 414,626 - - Fund: 350 CFD 98-1 SUMMERHILL IMPROVEMENT FUND 859,225 1,110,400 1,969,625 - - Fund: 351 CFD 2006-1 IA II SUMMERLY IMPROVEMENT FUND 784,525 446,670 1,231,195 - - Fund: 354 CFD 90-2 TUSCANY HILLS IMPROVEMENT FUND 1,079,785 100,000 1,179,785 - - Fund: 355 RAD 2021-1 CANYON HILLS IMPROVEMENT FUND 1,432,845 1,223,040 2,488,055 - 167,830 Fund: 357 CFD 2003-2 IA A CANYON HILL IMPROVEMENT FUND 1,708,262 1,006,890 2,715,152 - - Fund: 359 CFD 2021-1 IA 2 TUSCANY VALLEY IMPROVEMENT FUND - 10,500 10,500 - - Fund: 361 CFD 2022-2 LAKESHORE IMPROVEMENT FUND - 10,500 10,500 - Fund: 363 CFD 2023-1 LAKESIDE IMPROVEMENT FUND - 10,500 10,500 - Fund: 366 CFD 2005-6 CITY CENTER TOWNHOMES IMPROVEMENT FUND 405,711 276,810 682,521 - - Fund: 368 CFD 2006-2 VISCAYA IMPROVEMENT FUND 840,548 545,860 1,386,408 - - Fund: 369 CFD 2004-3 IA 1 ROSETTA CANYON IMPROVEMENT FUND 3,033,976 1,790,000 4,823,976 - - Fund: 370 CFD 2006-1 IA HH SUMMERLY IMPROVEMENT FUND 637,718 346,240 983,958 - - Fund: 371 CFD 2005-1 SERENITY IMPROVEMENT FUND 1,164,032 685,200 1,849,232 - - Fund: 372 CFD 2005-2 IA A ALBERHILL RANCH IMPROVEMENT FUND 2,922,667 1,670,070 4,592,737 - - Fund: 374 CFD 2005-4 LAKE VIEW VILLAS IMPROVEMENT FUND 1,050 10,500 11,550 - - Fund: 375 CFD 2006-4 CLURMAN FUND 3,308 319,020 322,328 - - Fund: 376 CFD 2006-3 LA STRADA IMPROVEMENT FUND - 10,500 10,500 - - Fund: 377 CFD 2006-6 TESSARA IMPROVEMENT FUND 374,161 230,070 604,231 - - Fund: 378 CFD 2006-8 RUNNING DEER ESTATES IMPROVEMENT FUND 4,112 237,290 241,402 - - Fund: 379 CFD 2022-1 ALBERHILL IMPROVEMENT FUND - 106,860 106,860 - Fund: 384 CFD 2003-2 IA B CANYON HILLS IMPROVEMENT FUND 2,731,350 2,044,020 4,775,370 - - Fund: 385 CFD 2004-3 IA 2 ROSETTA CANYON IMPROVEMENT FUND 3,175,922 1,969,420 5,145,342 - - Fund: 386 CFD 2007-4 MAKENNA COURT IMPROVEMENT FUND 120,710 193,710 314,420 - - Fund: 387 CFD 2007-5 RED KITE IMPROVEMENT FUND 174,286 134,600 308,886 - - Fund: 388 CFD 2007-6 HOLIDAY INN EXPRESS IMPROVEMENT FUND 365 6,870 7,235 - - Fund: 390 CFD 2003-2 IA C CANYON HILLS IMPROVEMENT FUND 1,540,035 877,600 2,417,635 - - Fund: 392 CFD 95-1 CIVIC CENTER IMPROVEMENT FUND 177,174 165,440 342,614 - - Fund: 394 CFD 2005-5 WASSON CANYON IMPROVEMENT FUND 195,630 296,010 491,640 - - Fund: 395 CFD 2018-1 WASSON CANYON II IMPROVEMENT FUND 1,603 10,500 12,103 - - Fund: 396 CFD 2019-2 NICHOLS RANCH IMPROVEMENT FUND 276 325,080 325,356 - - Fund: 397 CFD 2019-1 WESTLAKE IMPROVEMENT FUND 680,302 384,280 1,064,582 - - Fund: 398 CFD 2021-1 IA 1 TUSCANY VALLEY IMPROVEMENT FUND - 10,500 10,500 - -
CITY WIDE ALL FUNDS SUMMARY
BEGINNING FUND
BALANCE REVENUES APPROPRIATIONS
NET TRANSFERS
IN/(OUT)
PROJECTED
ENDING FUND
BALANCE
CITY WIDE ALL FUNDS SUMMARY
Fund: 400 LE FINANCING AUTHORITY FUND 8,885,902 289,000 565,000 - 8,609,902 Fund: 402 LEFFA 2017 LOCAL OBLIGATION BONDS FUND 3,993,901 160,000 293,550 - 3,860,351 Fund: 403 LEFFA 2020A REVENUE REFUNDING BONDS 14,852,524 489,600 1,764,600 - 13,577,524 Fund: 404 LEFFA 2021 REVENUE REFUNDING BONDS 32,229,401 750,000 2,260,000 - 30,719,401 Fund: 405 LEFFA 2021B REVENUE REFUNDING BONDS 10,324,838 404,000 575,900 - 10,152,938 Fund: 406 LEFFA 2021A REVENUE REFUNDING BONDS 9,495 1,065,505 1,075,000 - - Fund: 407 LEFFA 2022A REVENUE REFUNDING BONDS 25,088,893 4,061,890 22,785,580 - 6,365,203 Fund: 510 SARDA AREA I, II, III FUNDS (26,600,129) 22,366,153 9,636,180 - (13,870,156) Fund: 603 PUBLIC PURPOSE TRUST - CARL GRAVES FUND 59,341 4,500 640 - 63,201 Fund: 604 ENDOWMENT TRUST - ADOLPH KORN FUND 33,724 1,500 630 - 34,594 Fund: 617 SARDA HOUSING FUND 61,084,500 7,077,550 1,050,000 - 67,112,050 Fund: 630 LAKE WATER MANAGEMENT ESCROW FUND 3,290,039 1,650,000 4,940,039 - - Fund: 631 DESTRATIFICATION EQUIPMENT REPLACEMENT FUND 503,977 100,000 603,977 - - Fund: 739 LEPFA 2014 SERIES B FUND 14,766,659 611,320 1,331,320 - 14,046,659 Fund: 740 LEPFA 2015 FUND 88,320,333 3,752,520 7,197,520 - 84,875,333 Fund: 741 LEPFA 2015 SERIES A FUND 2,754,250 100,000 156,390 - 2,697,860
Fund: AD/CFD/LERA/PFA SUBTOTALS 272,436,905 65,195,838 109,220,053 - 228,412,690
FY2024-25 ADOPTED CAPITAL BUDGETFund: 105 GENERAL PROJECTS (OPER & CIP)21,355 - 21,355 - - Fund: 109 SB1 ROAD MAINTENANCE AND REHAB 1,848,842 1,861,959 3,710,801 - - Fund: 111 TUMF CAPITAL PROJECT FUND - 10,000,000 10,000,000 - - Fund: 112 MEASURE 'A' FUND 756,373 2,303,000 3,059,373 - - Fund: 113 SB821 FUND - 150,000 150,000 - - Fund: 116 CITY HALL/P.W. DIF FUND 72,316 204,000 276,316 - - Fund: 117 COMMUNITY CENTER DIF FUND 312,412 104,000 400,000 - 16,412 Fund: 118 LAKE SIDE FACILITIES DIF FUND 55,032 165,000 220,032 - - Fund: 119 ANIMAL SHELTER FACILITY DIF FUND - 40,600 40,600 - - Fund: 121 TOTAL ROAD IMPROVEMENT PRGM (TRIP)- 491,675 491,675 - - Fund: 140 GEOTHERMAL FUND 14,039 300 14,339 - - Fund: 150 CDBG FUND - 1,317,890 1,317,890 - - Fund: 160 PEG GRANT FUND 8,223 15,600 23,823 - - Fund: 203 SUMMERLY TRAFFIC INFRASTRUCTURE
FEE (ELSP)3,485,332 35,000 3,520,332 - - Fund: 205 TRAFFIC IMPACT FEE FUND 171,912 456,000 627,912 - - Fund: 211 STORM DRAIN CIP FUND 3,416,359 260,000 3,676,359 - - Fund: 221 QUIMBY FUND 2,864 128,500 131,364 - - Fund: 231 LIBRARY CIP DIF FUND 883,546 51,000 934,546 - - Fund: 232 FIRE PROTECTION DIF FUND 828,879 120,000 948,879 - - Fund: 500 CAPITAL IMPROVEMENT PLAN FUND 17,796,382 82,690,615 100,486,997 - - Fund: 540 SARDA DIAMOND STADIUM FUND 423,660 1,463,371 1,887,031 - - Fund: 605 PUBLIC IMPROVEMENTS IN-LIEU FUND 1,830,067 100,000 1,930,067 - - Fund: 606 AB2766 AIR POLLUTION REDUCTION FUND 116,655 66,000 182,655 - -
CAPITAL BUDGET SUBTOTALS 32,044,248 102,024,510 134,052,346 - 16,412
TOTALS 361,884,340$ 287,418,039$ 379,310,082$ -$ 269,992,297$
BEGINNING FUND
BALANCE REVENUES APPROPRIATIONS
NET TRANSFERS
IN/(OUT)
PROJECTED
ENDING FUND
BALANCE
FY2023-24 ADOPTED OPERATING BUDGETSFund: 100 GENERAL FUND 19,268,716 69,236,230 69,236,230 - 19,268,716 Fund: 101 SUPPLEMENTAL LAW ENF. (SLESF)3 220,000 220,003 - - Fund: 102 MEASURE Z 14,829,236 17,650,000 32,479,236 - - Fund: 103 THE ANCHOR 3,483 1,210,480 1,213,963 - Fund: 104 TRAFFIC OFFENDER FUND - 30,000 30,000 - - Fund: 106 AFFORDABLE HOUSING IN-LIEU 3,955,533 625,000 4,580,533 - - Fund: 107 DEVELOPER AGREEMENT 60,286 617,076 677,362 - Fund: 108 AMERICAN RESCUE PLAN 7,113,854 315,000 7,428,854 - - Fund: 110 STATE GAS TAX FUND (OPER & CIP)90,215 1,975,055 2,065,270 - - Fund: 114 SB1186 CAS EDUCATION FUND 55,458 15,000 2,500 - 67,958 Fund: 115 TRAFFIC SAFETY FUND - 175,000 175,000 - - Fund: 130 CITY-WIDE LLMD FUND - 2,174,187 2,174,187 - - Fund: 135 LLMD NO. 1 1,141,813 791,059 1,932,872 - - Fund: 155 NPDES - 1,198,170 1,198,170 - - Fund: 180 LAUNCH POINTE 14,189,520 5,087,000 5,898,193 - 13,378,327 Fund: 300 INSURANCE SERVICES 802,905 871,420 986,457 - 687,868 Fund: 305 INFORMATION SYSTEMS SERVICES 2,432,347 2,443,220 2,518,470 - 2,357,097 Fund: 310 SUPORT SERVICES 57,705 119,590 108,720 - 68,575 Fund: 315 FLEET SERVICES 2,149,324 1,881,720 1,834,035 - 2,197,009 Fund: 320 FACILITIES SERVICES 2,063,853 1,017,880 1,050,310 - 2,031,423 Fund: 330 CFD 2015-2S MAINTENANCE SERVICES FUND 7,775 432,460 440,235 - - Fund: 341 CFD 2017-1S MISSION TRAIL SERVICES FUND - 9,860 9,860 - - Fund: 342 CFD 2007-5S RED KITE SERVICES FUND - 15,900 15,900 - - Fund: 343 CFD 2006-2S VISCAYA SERVICES FUND 3,597 58,070 58,070 - 3,597 Fund: 344 CFD 2005-2S ALBERHILL RANCH SERVICES FUND 1,677 197,280 197,280 - 1,677 Fund: 358 CFD 2007-4S MAKENNA SERVICES FUND - 29,960 29,960 - - Fund: 362 CFD 2006-8S RUNNING DEER ESTATES SERVICE FUND 24,373 65,060 65,060 - 24,373 Fund: 367 CFD 2006-1S SUMMERLY SERVICE FUND 3,116 581,610 584,726 - - Fund: 373 CFD 2005-5S WASSON CANYON SERVICES FUND - 65,670 65,670 - - Fund: 650 CFD 2003-1S LAW, FIRE & PARAMEDIC SERVICES FUND 32,447 3,519,653 3,519,653 - 32,447 Fund: 651 CFD 2006-5S PARK, OPEN SPACE & STORM DRAIN SERVICES FUND - 119,591 119,591 - - Fund: 652 CFD 2007-1S LAW, FIRE & PARAMEDIC SERVICES FUND 924 119,641 119,641 - 924 Fund: 653 CFD 2009-1S PARK, OPEN SPACE & STREET LIGHT SERVICES FUND - 789,803 789,803 - - Fund: 655 CFD 2015-1S LAW, FIRE & PARAMEDIC SERVICES FUND 1,300 749,967 749,967 - 1,300
OPERATING BUDGET SUBTOTALS 68,289,460 114,407,612 142,575,781 - 40,121,291
FY2023-24 ADOPTED AD/CFD/LERA/PFA BUDGETSFund: 331 CFD 2006-1 IA CC SUMMERLY IMPROVEMENT FUND 312,882 194,740 497,540 - 10,082 Fund: 332 CFD 2006-1 IA B SUMMERLY IMPROVEMENT FUND 154,776 188,660 334,150 - 9,286 Fund: 333 CFD 2015-4 TERRACINA IMPROVEMENT FUND - 10,600 10,600 - - Fund: 334 CFD 2015-5 TRIESTE IMPROVEMENT FUND 114,942 168,740 273,740 - 9,942 Fund: 335 CFD 2003-2 IA E CANYON HILLS IMPROVEMENT FUND 269,610 185,800 424,760 - 30,650 Fund: 336 CFD 2006-1 IA FF SUMMERLY IMPROVEMENT FUND 172,511 227,270 390,570 - 9,211 Fund: 337 CFD 2016-2 CANYON HILLS IMPROVEMENT FUND 3,644,165 1,373,410 2,280,060 - 2,737,515 Fund: 338 CFD 2006-1 IA JJ SUMMERLY IMPROVEMENT FUND 602,964 346,230 930,580 - 18,614 Fund: 339 CFD 2006-1 IA KK SUMMERLY IMPROVEMENT FUND 556,875 284,520 825,080 - 16,315 Fund: 340 CFD 2006-1 IA EE SUMMERLY IMPROVEMENT FUND 555,406 306,000 838,310 - 23,096 Fund: 345 CFD 2003-2 IA D CANYON HILLS IMPROVEMENT FUND 2,238,703 1,966,040 4,204,743 - - Fund: 346 CFD 2014-1 SOUTHSHORE IMPROVEMENT FUND 7,219 400 6,620 - 999 Fund: 347 CFD 2006-1 IA A SUMMERLY IMPROVEMENT FUND 159,626 250,100 306,680 - 103,046 Fund: 350 CFD 98-1 SUMMERHILL IMPROVEMENT FUND 859,225 1,116,750 1,975,975 - - Fund: 351 CFD 2006-1 IA II SUMMERLY IMPROVEMENT FUND 784,525 449,510 1,234,035 - - Fund: 354 CFD 90-2 TUSCANY HILLS IMPROVEMENT FUND 1,079,785 1,101,660 2,181,445 - - Fund: 355 RAD 2021-1 CANYON HILLS IMPROVEMENT FUND 1,432,845 1,210,930 2,643,775 - - Fund: 357 CFD 2003-02 IA A CANYON HILL IMPROVEMENT FUND 1,708,262 1,006,940 2,715,202 - - Fund: 359 CFD 2021-1 IA 2 TUSCANY VALLEY IMPROVEMENT FUND - 10,500 10,500 - - Fund: 361 CFD 2022-2 LAKESHORE IMPROVEMENT - 10,600 10,600 - - Fund: 363 CFD 2023-1 LAKESIDE IMPROVEMENT FUND - 28,750 28,750 - - Fund: 364 CFD 2023-2 COASTAL MISSION TRAIL IMPROVEMENT - 42,900 42,900 - Fund: 366 CFD 2005-6 CITY CENTER TOWNHOMES IMPROVEMENT FUND 405,711 277,380 683,091 - - Fund: 368 CFD 2006-2 VISCAYA IMPROVEMENT FUND 840,548 533,850 1,374,398 - - Fund: 369 CFD 2004-3 IA 1 ROSETTA CANYON IMPROVEMENT FUND 3,033,976 1,761,690 4,795,666 - - Fund: 370 CFD 2006-1 IA HH SUMMERLY IMPROVEMENT FUND 637,718 352,450 990,168 - - Fund: 371 CFD 2005-1 SERENITY IMPROVEMENT FUND 1,164,032 687,200 1,851,232 - - Fund: 372 CFD 2005-2 IA A ALBERHILL RANCH IMPROVEMENT FUND 2,922,667 1,663,340 4,586,007 - - Fund: 374 CFD 2005-4 LAKE VIEW VILLAS IMPROVEMENT FUND 1,050 10,500 11,550 - - Fund: 375 CFD 2006-4 CLURMAN FUND 3,308 265,300 268,608 - - Fund: 376 CFD 2006-3 LA STRADA IMPROVEMENT FUND 2 10,500 10,502 - - Fund: 377 CFD 2006-6 TESSARA IMPROVEMENT FUND 374,161 249,560 623,721 - - Fund: 378 CFD 2006-8 RUNNING DEER ESTATES IMPROVEMENT FUND 4,112 139,690 143,802 - - Fund: 379 CFD 2022-1 ALBERHILL IMPROVEMENT FUND - 10,600 10,600 - Fund: 384 CFD 2003-2 IA B CANYON HILLS IMPROVEMENT FUND 2,731,349 2,073,940 4,805,289 - - Fund: 385 CFD 2004-3 IA 2 ROSETTA CANYON IMPROVEMENT FUND 3,175,922 2,013,810 5,189,732 - - Fund: 386 CFD 2007-4 MAKENNA COURT IMPROVEMENT FUND 120,710 193,360 314,070 - - Fund: 387 CFD 2007-5 RED KITE IMPROVEMENT FUND 174,286 136,100 310,386 - - Fund: 388 CFD 2007-6 HOLIDAY INN EXPRESS IMPROVEMENT FUND 365 6,830 7,195 - - Fund: 389 CFD 88-3 WEST LAKE VILLAGES IMPROVEMENT FUND - 11,000 11,000 - - Fund: 390 CFD 2003-2 IA C CANYON HILLS IMPROVEMENT FUND 1,540,036 874,100 2,414,136 - - Fund: 392 CFD 95-1 CIVIC CENTER IMPROVEMENT FUND 177,174 165,540 342,714 - - Fund: 394 CFD 2005-5 WASSON CANYON IMPROVEMENT FUND 195,630 290,300 485,930 - - Fund: 395 CFD 2018-1 WASSON CANYON II IMPROVEMENT FUND 1,603 10,600 12,203 - - Fund: 396 CFD 2019-2 NICHOLS RANCH IMPROVEMENT FUND 276 206,870 207,146 - - Fund: 397 CFD 2019-1 WESTLAKE IMPROVEMENT FUND 680,302 384,030 1,064,332 - - Fund: 398 CFD 2021-1 IA 1 TUSCANY VALLEY IMPROVEMENT FUND - 10,600 10,600 - - Fund: 400 LE FINANCING AUTHORITY FUND 8,885,902 559,120 853,025 - 8,591,997
CITY WIDE ALL FUNDS SUMMARY
BEGINNING FUND
BALANCE REVENUES APPROPRIATIONS
NET TRANSFERS
IN/(OUT)
PROJECTED
ENDING FUND
BALANCE
CITY WIDE ALL FUNDS SUMMARY
Fund: 402 LEFFA 2017 LOCAL OBLIGATION BONDS FUND 3,993,901 200,000 291,970 - 3,901,931 Fund: 403 LEFFA 2020A REVENUE REFUNDING BONDS 14,852,524 500,000 1,030,000 - 14,322,524 Fund: 404 LEFFA 2021 REVENUE REFUNDING BONDS 32,229,402 800,000 2,223,000 - 30,806,402 Fund: 405 LEFFA 2021B REVENUE REFUNDING BONDS 10,324,839 500,000 554,100 - 10,270,739 Fund: 406 LEFFA 2021A REVENUE REFUNDING BONDS 9,495 1,064,780 1,074,275 - - Fund: 407 LEFFA 2022A LEASE REVENUE BONDS 25,088,894 2,458,400 4,098,400 - 23,448,894 Fund: 510 SARDA AREA I, II, III FUNDS (26,600,129) 22,200,464 10,336,180 - (14,735,845) Fund: 603 PUBLIC PURPOSE TRUST - CARL GRAVES FUND - 6,700 6,700 - - Fund: 604 ENDOWMENT TRUST - ADOLPH KORN FUND - 2,000 2,000 - - Fund: 617 SARDA HOUSING FUND 61,084,501 7,699,835 1,050,000 - 67,734,336 Fund: 630 LAKE WATER MANAGEMENT ESCROW FUND 3,290,039 1,700,000 4,562,717 - 427,322 Fund: 631 DESTRATIFICATION EQUIPMENT REPLACEMENT FUND 503,977 200,000 50,000 - 653,977 Fund: 739 LEPFA 2014 SERIES B FUND 14,766,660 700,000 1,316,063 - 14,150,597 Fund: 740 LEPFA 2015 FUND 88,320,334 4,000,000 7,070,349 - 85,249,985
Fund: AD/CFD/LERA/PFA SUBTOTALS 269,589,594 65,411,489 87,209,472 - 247,791,615
FY2023-24 ADOPTED CAPITAL BUDGETFund: 105 GENERAL PROJECTS (OPER & CIP)72,256 - 72,256 - - Fund: 109 SB1 ROAD MAINTENANCE AND REHAB 104,813 1,738,445 1,843,258 - - Fund: 111 TUMF CAPITAL PROJECT FUND - 7,100,000 7,100,000 - - Fund: 112 MEASURE 'A' FUND 1,053,183 2,338,000 3,391,183 - - Fund: 113 SB821 FUND - 463,766 463,766 - - Fund: 116 CITY HALL/P.W. DIF FUND 935 405,000 405,935 - - Fund: 117 COMMUNITY CENTER DIF FUND 161,274 260,000 421,274 - - Fund: 118 LAKE SIDE FACILITIES DIF FUND 272,059 362,600 634,659 - - Fund: 119 ANIMAL SHELTER FACILITY DIF FUND 76 160,500 160,576 - - Fund: 121 TOTAL ROAD IMPROVEMENT PRGM (TRIP)16,686 500,500 517,186 - - Fund: 140 GEOTHERMAL FUND 13,739 500 14,239 - - Fund: 150 CDBG FUND - 1,042,020 1,042,020 - - Fund: 160 PEG GRANT FUND 84,300 21,630 105,930 - - Fund: 202 LA STRADA RBBD FUND 23,936 1,500 25,436 - - Fund: 203 SUMMERLY TRAFFIC INFRASTRUCTURE
FEE (ELSP)3,375,321 160,000 3,535,321 - - Fund: 205 TRAFFIC IMPACT FEE FUND 94,214 915,000 1,009,214 - - Fund: 211 STORM DRAIN CIP FUND 3,077,017 320,000 3,397,017 - - Fund: 221 QUIMBY FUND 88,140 227,100 315,240 - - Fund: 231 LIBRARY CIP DIF FUND 1,327,151 145,000 1,472,151 - - Fund: 232 FIRE PROTECTION DIF FUND 578,661 435,000 1,013,661 - - Fund: 500 CAPITAL IMPROVEMENT PLAN FUND 11,117,276 74,805,496 85,922,772 - - Fund: 540 SARDA DIAMOND STADIUM FUND - 3,474,526 3,474,526 - - Fund: 605 PUBLIC IMPROVEMENTS IN-LIEU FUND 1,677,760 125,500 1,803,260 - - Fund: 606 AB2766 AIR POLLUTION REDUCTION FUND 302,030 74,300 376,330 - -
CAPITAL BUDGET SUBTOTALS 23,440,825 95,076,383 118,517,210 - -
TOTALS 361,319,878$ 274,895,484$ 348,302,463$ -$ 287,912,906$
RESOLUTION NO. 2024-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE,
CALIFORNIA, APPROVING THE FY 2024-2025 SCHEDULE OF AUTHORIZED
POSITIONS
Whereas, the City Council has a policy of adopting an annual operating budget to plan
expenditures and to match anticipated revenues available in various City accounts to make the
most efficient use of the City’s limited resources for each fiscal year; and,
Whereas, the City Council, pursuant to Section 37206 of the California Government
Code, has a policy of adopting a schedule of authorized positions for each fiscal year; and,
Whereas, the City Council has a policy of promoting transparency and adopting a
schedule of authorized positions for each fiscal year so that CalPERS may verify pay rates
following publically available salary schedules.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE DOES
HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. The City of Lake Elsinore FY 23024-2025 Schedule of Authorized Positions
attached hereto, Exhibit A is hereby adopted according to Section 37206 of the California
Government Code.
Section 2. The Schedule of Authorized Positions shall become effective July 1, 2024,
and may be, thereafter, amended.
Section 3. The City Manager shall implement the attached Schedule of Authorized
Positions and has the authority to select and appoint employees employees in accordance with
the Lake Elsinore Municipal Code Chapter 2.04.030.C. and per the City’s personnel policies.
Section 4. All prior Resolutions in conflict with this Resolution are hereby rescinded.
Section 5. The City Clerk shall certify the adoption of this Resolution and enter it into
the book of original Resolutions.
Passed and Adopted at a regular meeting of the City Council of the City of Lake Elsinore,
California, this 11th day of June 2024.
Steve Manos
Mayor
CC Reso. No. 2024-
Page 2 of 3
Attest:
_______________________
Candice Alvarez, MMC
City Clerk
CC Reso. No. 2024-
Page 3 of 3
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF LAKE ELSINORE )
I, Candice Alvarez, MMC, City Clerk of the City of Lake Elsinore, California, hereby certify that
Resolution No. 2024-___was adopted by the City Council of the City of Lake Elsinore,
California, at the regular meeting of June 11, 2024, and that the same was adopted by the
following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Candice Alvarez, MMC
City Clerk
AUTHORIZED
FY23-24 CHANGES
AUTHORIZED
FY24-25
MONTHLY
LOW RANGE
MONTHLY
HIGH RANGE
CITY COUNCIL
Council Member Total 5.00 - 5.00 1,600$ 1,600$
CITY TREASURER
City Treasurer Total 1.00 - 1.00 150$ 150$
COMMUNITY SUPPORT
Director of Community Support (Unfunded)1.00 - 1.00 13,001$ 16,593$
Community Support Manager 1.00 - 1.00 11,500$ 14,678$
Senior Management Analyst (Unfunded)1.00 - 1.00 8,390$ 10,709$
Management Analyst 1.00 - 1.00 6,934$ 8,850$
Administrative Assistant (Unfunded)1.00 - 1.00 4,964$ 6,335$
Total 5.00 - 5.00
CITY CLERK
PUBLIC SAFETY ADVISORY COMMITTEE
PSAC Commissioner - PT Total 5.00 - 5.00 100$ 100$
CITY CLERK
City Clerk 1.00 - 1.00 12,609$ 16,093$
Deputy City Clerk 1.00 - 1.00 6,554$ 8,365$
Administrative Assistant 1.00 - 1.00 4,964$ 6,335$
Total 3.00 - 3.00
CITY MANAGER
City Manager 1.00 - 1.00 25,000$ 25,750$
Assistant City Manager 1.00 - 1.00 17,637$ 22,510$
Executive Assistant II 1.00 - 1.00 6,506$ 8,304$
Executive Assistant I 1.00 - 1.00 5,409$ 6,903$
Total 4.00 - 4.00
ADMINISTRATIVE SERVICES
FINANCE
Director of Administrative Services (Unfunded)0.33 - 0.33 13,001$ 16,593$
Assistant Director of Administrative Services 0.33 - 0.33 12,460$ 15,902$
Finance Manager 1.00 - 1.00 11,500$ 14,678$
Fiscal Officer 1.00 - 1.00 9,014$ 11,505$
Senior Accountant (1 Unfunded)2.00 - 2.00 8,390$ 10,709$
Accountant I (1 Unfunded)2.00 - 2.00 6,934$ 8,850$
Account Specialist III 1.00 - 1.00 5,583$ 7,125$
Account Specialist II (1 Unfunded)2.00 - 2.00 5,409$ 6,903$
Total 9.66 - 9.66
HUMAN RESOURCES
Director of Administrative Services (Unfunded)0.33 - 0.33 13,001$ 16,593$
Assistant Director of Administrative Services 0.33 - 0.33 12,460$ 15,902$
Human Resources Manager - 1.00 1.00 11,500$ 14,678$
Senior Human Resources Analyst (Unfunded)1.00 (1.00) - 8,390$ 10,709$
Human Resource Specialist (Unfunded)- 1.00 1.00 6,520$ 8,321$
Payroll Specialist 1.00 - 1.00 6,520$ 8,321$
Total 2.66 1.00 3.66
PUBLIC SAFETY
FIRE PREVENTION
Deputy Fire Marshal (Unfunded)1.00 - 1.00 11,500$ 14,678$
Administrative Assistant (Unfunded)1.00 - 1.00 4,964$ 6,335$
Total 2.00 - 2.00
EMERGENCY SERVICES
Emergency Services Manager 1.00 - 1.00 11,500$ 14,678$
Total 1.00 - 1.00
COMMUNITY DEVELOPMENT
PLANNING COMMISSION
Planning Commissioner - PT Total 5.00 - 5.00 300$ 300$
PLANNING & ZONING
Assistant City Manager 1.00 (1.00) - 17,637$ 22,510$
Director of Community Development - 1.00 1.00 13,001$ 16,593$
Assistant Community Development Director (Unfunded)1.00 - 1.00 12,460$ 15,902$
CITY OF LAKE ELSINORE, CALIFORNIA
SCHEDULE OF AUTHORIZED POSITIONS
FOR FISCAL YEAR 2024-2025
AUTHORIZED
FY23-24 CHANGES
AUTHORIZED
FY24-25
MONTHLY
LOW RANGE
MONTHLY
HIGH RANGE
CITY OF LAKE ELSINORE, CALIFORNIA
SCHEDULE OF AUTHORIZED POSITIONS
FOR FISCAL YEAR 2024-2025
Planning Manager (Unfunded)1.00 - 1.00 11,500$ 14,678$
Principal Planner 2.00 - 2.00 10,193$ 13,009$
Cannabis Coordinator (Unfunded)1.00 - 1.00 10,193$ 13,009$
Senior Planner (Unfunded)1.00 - 1.00 8,286$ 10,576$
Associate Planner 2.00 - 2.00 6,934$ 8,850$
Assistant Planner (Unfunded)1.00 - 1.00 6,241$ 7,965$
Community Development Technician 2.00 - 2.00 5,027$ 6,416$
Administrative Assistant 1.00 - 1.00 4,964$ 6,335$
Total 13.00 - 13.00
BUILDING & SAFETY
Building & Safety Manager 1.00 - 1.00 11,500$ 14,678$
Senior Community Development Technician 1.00 - 1.00 6,205$ 7,919$
Building Inspector 2.00 - 2.00 5,709$ 7,286$
Community Development Technician 2.00 - 2.00 5,027$ 6,416$
Administrative Assistant 1.00 - 1.00 4,964$ 6,335$
Total 7.00 - 7.00
CODE ENFORCEMENT
Code Enforcement Manager 1.00 - 1.00 11,500$ 14,678$
Code Enforcement Supervisor 1.00 - 1.00 7,281$ 9,293$
Code Enforcement Officer II (1 Unfunded)3.00 - 3.00 5,709$ 7,286$
Code Enforcement Officer I 2.00 - 2.00 5,027$ 6,416$
Parking Enforcement Officer - PT (Unfunded)1.00 - 1.00 3,189$ 4,070$
Community Development Technician I 1.00 - 1.00 5,027$ 6,416$
Total 9.00 - 9.00
ECONOMIC DEVELOPMENT
Director of Economic & Legislative Affairs 1.00 - 1.00 15,235$ 19,445$
Economic Development Manager 1.00 - 1.00 11,500$ 14,678$
Management Analyst (Unfunded)1.00 - 1.00 6,934$ 8,850$
Total 3.00 - 3.00
PUBLIC SERVICES
ENGINEERING
City Engineer 1.00 - 1.00 15,776$ 20,135$
City Traffic Engineer 1.00 - 1.00 11,500$ 14,678$
Assistant City Engineer 1.00 - 1.00 10,951$ 13,976$
Senior Civil Engineer (1 Unfudned)2.00 - 2.00 10,401$ 13,275$
Land Development Engineer 1.00 - 1.00 8,286$ 10,576$
CIP Engineer 1.00 - 1.00 8,286$ 10,576$
Associate Engineer (Unfunded)1.00 - 1.00 7,836$ 10,001$
Senior Construction Inspector 1.00 - 1.00 7,505$ 9,578$
Assistant Engineer 1.00 - 1.00 6,506$ 8,304$
Engineering Inspector (1 Unfunded)2.00 - 2.00 6,554$ 8,365$
CIP Specialist 1.00 - 1.00 6,520$ 8,321$
Engineering Technician I 1.00 - 1.00 5,201$ 6,638$
Administrative Assistant 1.00 - 1.00 4,964$ 6,335$
Total 15.00 - 15.00
PUBLIC WORKS ADMINISTRATION
Public Works Manager 1.00 - 1.00 11,500$ 14,678$
Public Works Superintendent 1.00 - 1.00 9,725$ 12,412$
Management Analyst 1.00 - 1.00 6,934$ 8,850$
Public Works Supervisor 1.00 - 1.00 7,281$ 9,293$
Public Works Inspector 1.00 - 1.00 6,414$ 8,186$
Lead Worker 1.00 - 1.00 5,709$ 7,286$
Maintenance Worker III 2.00 - 2.00 5,409$ 6,903$
Maintenance Worker II 3.00 2.00 5.00 5,027$ 6,416$
Maintenance Worker I 7.00 (2.00) 5.00 4,571$ 5,833$
Account Specialist II 1.00 - 1.00 5,409$ 6,903$
Administrative Assistant 1.00 - 1.00 4,964$ 6,335$
Total 20.00 - 20.00
PARKS MAINTENANCE
Public Works Supervisor 1.00 - 1.00 7,281$ 9,293$
Lead Worker 1.00 - 1.00 5,709$ 7,286$
Maintenance Worker III 1.00 - 1.00 5,409$ 6,903$
Maintenance Worker II 6.00 1.00 7.00 5,027$ 6,416$
AUTHORIZED
FY23-24 CHANGES
AUTHORIZED
FY24-25
MONTHLY
LOW RANGE
MONTHLY
HIGH RANGE
CITY OF LAKE ELSINORE, CALIFORNIA
SCHEDULE OF AUTHORIZED POSITIONS
FOR FISCAL YEAR 2024-2025
Maintenance Worker I 3.00 (1.00) 2.00 4,571$ 5,833$
Total 12.00 - 12.00
LAKE SERVICES
LAKE MAINTENANCE
Maintenance Worker II 2.00 - 2.00 5,027$ 6,416$
Total 2.00 - 2.00
COMMUNITY SERVICES
RECREATION
Director of Community Services 1.00 - 1.00 13,001$ 16,593$
Assistant Community Services Director 0.75 - 0.75 12,460$ 15,902$
Senior Management Analyst - 1.00 1.00 8,390$ 10,709$
Special Events Manager 1.00 - 1.00 11,500$ 14,678$
Management Analyst 1.00 - 1.00 6,934$ 8,850$
Special Events Coordinator 1.00 - 1.00 5,201$ 6,638$
Administrative Assistant 1.00 - 1.00 4,964$ 6,335$
Project Assistant - PT 1.00 - 1.00 3,380$ 4,314$
Recreation Specialist - PT 8.00 - 8.00 3,189$ 4,070$
Total 14.75 1.00 15.75
COMMUNITY CENTER
Recreation Supervisor (Unfunded)1.00 - 1.00 7,281$ 9,293$
Community Services Coordinator 1.00 - 1.00 5,201$ 6,638$
Aquatics Program Coordinator - PT 1.00 - 1.00 3,421$ 4,367$
Recreation Specialist - PT 1.00 - 1.00 3,189$ 4,070$
Water Safety Instructor - PT 9.00 - 9.00 3,102$ 3,960$
Recreation Leader - PT 4.00 - 4.00 2,974$ 3,795$
Recreation Aide - PT 6.00 - 6.00 2,773$ 3,540$
Total 23.00 - 23.00
SENIOR CENTER
Recreation Supervisor 1.00 - 1.00 7,281$ 9,293$
Community Services Coordinator 1.00 - 1.00 5,201$ 6,638$
Recreation Specialist - PT 1.00 - 1.00 3,189$ 4,070$
Recreation Leader - PT 2.00 - 2.00 2,974$ 3,795$
Recreation Aide - PT 2.00 - 2.00 2,773$ 3,540$
Total 7.00 - 7.00
NEIGHBORHOOD CENTER
Recreation Supervisor 1.00 - 1.00 7,281$ 9,293$
Community Services Coordinator 1.00 - 1.00 5,201$ 6,638$
Recreation Specialist - PT 1.00 - 1.00 3,189$ 4,070$
Recreation Leader - PT 4.00 - 4.00 2,974$ 3,795$
Recreation Aide - PT 4.00 - 4.00 2,773$ 3,540$
Total 11.00 - 11.00
INTERNAL SERVICES
RISK
Director of Administrative Services (Unfunded)Total 0.34 - 0.34 13,001$ 16,593$
Assistant Director of Administrative Services 0.34 - 0.34 12,460$ 15,902$
Total 0.68 - 0.68
INFORMATION TECHNOLOGY
Assistant Information Technology Director - 1.00 1.00 12,460$ 15,902$
Information Technology Manager (Unfunded)1.00 - 1.00 11,500$ 14,678$
Information Technology Administrator 1.00 - 1.00 9,725$ 12,412$
GIS Tech 1.00 - 1.00 5,709$ 7,286$
Information Technician II 1.00 - 1.00 5,409$ 6,903$
Information Technician I 1.00 - 1.00 4,964$ 6,335$
Total 5.00 1.00 6.00
FLEET
Public Works Supervisor 1.00 - 1.00 7,281$ 9,293$
Lead Worker 1.00 - 1.00 5,709$ 7,286$
Maintenance Worker II 1.00 - 1.00 5,027$ 6,416$
Total 3.00 - 3.00
FACILITY MAINTENANCE
Maintenance Worker II 1.00 - 1.00 5,027$ 6,416$
AUTHORIZED
FY23-24 CHANGES
AUTHORIZED
FY24-25
MONTHLY
LOW RANGE
MONTHLY
HIGH RANGE
CITY OF LAKE ELSINORE, CALIFORNIA
SCHEDULE OF AUTHORIZED POSITIONS
FOR FISCAL YEAR 2024-2025
Maintenance Worker I 2.00 - 2.00 4,571$ 5,833$
Total 3.00 - 3.00
ENTERPRISE FUND
LAUNCH POINTE
Assistant Community Services Director 0.25 - 0.25 12,460$ 15,902$
Recreation Supervisor 1.00 - 1.00 7,281$ 9,293$
Community Services Coordinator 4.00 - 4.00 5,201$ 6,638$
Recreation Specialist - PT 2.00 - 2.00 3,189$ 4,070$
Recreation Leader - PT 2.00 - 2.00 2,974$ 3,795$
Recreation Aide - PT 11.00 - 11.00 2,773$ 3,540$
Total 20.25 - 20.25
Total Staffing 212.00 3.00 215.00
RESOLUTION NO. 2024-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE,
CALIFORNIA, ESTABLISHING THE APPROPRIATIONS GANN LIMIT FOR FY
2024-25 AND SELECTING THE POPULATION AND INFLATION FACTOR
ACCORDINGLY
Whereas, Voters approved Proposition 4, the “Gann Limit” Initiative, on November 6, 1979,
in a statewide special election ballot as an initiated constitutional amendment, which would limit the
growth in appropriations, made by the state and individual local governments. The limit in the rate
of growth is the percentage increase in the cost of living and the percentage increase in the state
or local government's population. Require state and local governments to return any funds to
taxpayers in excess of the amount appropriated for a given fiscal year. Require the state to
reimburse local governments for the cost of complying with state mandates.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE DOES
HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. The Appropriations Limit will be calculated based on the changes in City
population and California per capita personal income.
Section 2. The Appropriations Limit for the City of Lake Elsinore for FY 2024-25, attached
hereto, (Exhibit A) is hereby adopted.
Section 3. The City Clerk shall certify to the adoption of this Resolution and shall cause a
certified Resolution to be filed in the office of the City Clerk.
Passed and Adopted at a regular meeting of the City Council of the City of Lake Elsinore,
California, this 11th day of June 2024.
Steve Manos
Mayor
Attest:
_______________________
Candice Alvarez, MMC
City Clerk
CC Reso. No. 2024-
Page 2 OF 2
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF LAKE ELSINORE )
I, Candice Alvarez, MMC, City Clerk of the City of Lake Elsinore, California, hereby certify that
Resolution No. 2024-___ was adopted by the City Council of the City of Lake Elsinore, California,
at the regular meeting of June 11, 2024, and that the same was adopted by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Candice Alvarez, MMC
City Clerk
2023 - 2024 Appropriations Limit:128,984,827$
Price/Population Factor for FY 2023-2024: X =1.0376507
2024-2025 Appropriations Limit:133,841,190$
Amount subject to the limit 48,087,116$
Is the amount subject to the limit below the limit?Yes
B
Change in Per
Capita Personal
Income:B
City
Population
Factor:
3.62 0.14
2023 - 2024 factors
converted to a ratio:1.0362 1.0014
Appropriations Limit
6/30/2024
CITY OF LAKE ELSINORE
CITY OF LAKE ELSINORE, CALIFORNIA
SELECTED ANALYSIS OF PROGRAM & CAPITAL COSTS - MEASURE Z
FY2024-25 PROPOSED BUDGET SPENDING PLAN
DESCRIPTION
FY24-25
MEASURE Z
Fundbalance @ June 30,2024 9,482,026$
Estimated Revenues 16,794,000
Estimated Investment Earnings 250,000
Total Revenues 26,526,026
Expenditures by Department:
General Government:
Community Support
Homeless - Staffing - Community Support Manager (50%)123,130
Homeless - Staffing - Management Analyst (50%)81,550 204,680
Public Safety:
Police Services
Measure Z - Service Increases
Increased Patrol Hours 687,830
Dedicated Positions Increases 1,107,280
Accident Investigation Cars 799,040
Other Overtime Increases and others 283,880 2,878,030
Homeless Team
Homeless - Staffing - 2 Community Patrol Offers 462,560
Homeless - Staffing - 1 Community Service Officer II 144,260
Other Overtime Increases and others 477,970 1,084,790
Fire Services
Medic Squad Personnel - Station 10 Downtown 2,196,700
Quint #97 Replacement 640,000 2,836,700
Animal Services
Field Services 265,000
Emergency Services
Emergency Prepardness - Staffing - 1 Emergency Services Manager 264,140
Emergency Prepardness - Operations 120,460 384,600
Community Development:
Planning
General Plan Update 1,266,050
Code Enforcement
Homeless - Staffing - 1 Code Enforcement Manager 316,210
Homeless - Staffing - 1 Code Enforcement Supervisor - 50%90,240
Homeless - Staffing - 1 Code Enforcement Officer I position -
Homeless - encampments, cleanup, etc.250,000 656,450
Public Services:
Engineering
Traffic Engineering - Staffing - 1 City Traffic Engineer 232,910
Homeless:
Emergency Housing -
Street Outreach 352,150
Supportive Services 490,000
Repair & Maintenance 120,980 963,130
Lake Management
Algae Harvesting 1,247,020
Algaecide 450,000 1,697,020
Total Operating Expenditures 12,469,360
REVENUES
OPERATING & PROGRAM SPENDING PLAN
Amphitheater 2,574,481
Annual Citywide Asphalt Maintenace Program 400,000
Annual Citywide Sidewalk Survey & Improvements 485,992
Auto Center Drive Bridge Retrofit 730,000
Broadway Tract Paving 140,852
Citywide Park IT Improvements 60,000
Gunnerson Street/Riverside Drive Intersection Traffic Signal Improvements 31,000
Highway Safety Improvements Cycle 9 168,105
Highway Safety Improvements Cycle 11 100,000
I-15/Franklin Street Interchange Improvements 1,010,000
I-15/Main Street Interchange Landscape Improvements 600,000
I-15/Nichols Road Interchange 5,000
Lakeshore Sidewalk Improvements 457,630
Main Street Pedestrian Safety Improvements & IT Improvements 2,433,031
Mountain & Avocado Way Tract Paving Rehabilitation 148,990
Murrieta Creek Regional Trail Connection 1,096,866
Railroad Canyon Road Safety Improvements 561,250
Special Needs Sports Park 1,000,000
Sportsplex 871,500
Spring Street Sidewalk 380,000
Terra Cotta Road Street Improvements 801,969
Total Capital Project Expenditures 14,056,666
Net Funding Available -$
CAPITAL PROJECT SPENDING PLAN