HomeMy WebLinkAboutAGENDA REPORT 2024 0306 CCSA REG ITEM 09ACITY OF MOORPARK, CALIFORNIA
City Council Meeting
of March 6, 2024
ACTION ADOPTED RESOLUTION NO.
2024-4227. (ROLL CALL VOTE:
UNANIMOUS)
BY A. Hurtado.
A. Consider Resolution Authorizing Mid-Year Amendments to Fiscal Year 2023/24
Budget. Staff Recommendation: Adopt Resolution No. 2024-4227 amending the
Fiscal Year 2023/24 budget as noted in Exhibits "A", "B", and "C" to the attached
resolution. (Staff: Hiromi Dever, Interim Finance and Administrative Services
Director) (ROLL CALL VOTE REQUIRED)
Item: 9.A.
MOORPARK CITY COUNCIL
AGENDA REPORT
TO: Honorable City Council
FROM: Hiromi Dever, Interim Finance and Administrative Services Director
DATE: 03/06/2024 Regular Meeting
SUBJECT: Consider Resolution Authorizing Mid-Year Amendments to Fiscal
Year 2023/24 Budget
BACKGROUND
The City Council adopted a budget for Fiscal Year (FY) 2023/24 on June 21, 2023, and
periodically has amended it by resolution for various projects and programs. In addition,
now that approximately half of the fiscal year has passed, as is a best practice and
standard tradition, staff has reviewed budget assumptions of projected revenues and
expenditures against actual receipts and expenses and can provide more accurate
budget presumptions. After a review of the current budget status, in anticipation of
developing a budget recommendation for the new fiscal year, staff has compiled
additional recommended budget amendments for the City Council’s consideration.
DISCUSSION
The Mid-Year report provides City Council and the community with high level and
currently available information updated in the City’s baseline budget. The report
encompasses a few minor adjustments and operational corrections needed to realign the
first half of the fiscal year’s spending with the City’s mission and Council’s stated goals.
The attached resolution makes several revenue and expenditure adjustments to the
currently adopted FY 2023/24 budget, with an explanation for each item. Exhibit A
summarizes the projected changes to revenues and expenditures and the net fiscal
impact by fund. Revenue adjustments in Exhibit B reflect overall decreases in revenue,
and expenditure adjustments in Exhibit C show cost increases and decreases for the
remainder of the FY.
Total projected revenues will decrease by $9,351,492 and total projected expenditures
will increase by $462,556, resulting in a net total decrease of $9,814,048 to estimated
fund balance. The largest projected changes are primarily from increase in investment
earnings and decrease in development agreement related fees.
Item: 9.A.
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Honorable City Council
03/06/2024 Regular Meeting
Page 2
While investment earnings show strong growth, the economy slowed down due to high
inflation and interest rates. Although the report reflects a positive outlook on overall
General Fund revenues, it is important to note that the estimates are made based upon
available information on or before February 2024. The data may be different by the end
of the fiscal year due to the current economic climate that is fluid and changing daily.
Revenues
Property Tax is expected to largely remain the same as originally estimated at $5.3
million; however, assessed values on the tax roll for this fiscal year has increased by 6%.
Other property taxes such as supplemental taxes are also expected to increase.
Sales and Use Tax revenue is expected to decrease by $496,000 from its current
estimate of $5.3 million to $4.8 million due to current economic conditions of inflation and
interest rates.
Transient Occupancy Tax revenues are projected to remain the same at $450,000 for
FY 2023/24 based on amounts reported by the Fairfield Inn and Suites.
Investment Earnings shows strong recovery from previous year and projected to
increase by $2.5 million. Federal Reserve Bank increased interest rates several times
during 2023 and reinvesting matured investments with higher interest rates resulted
higher return than anticipated.
Development Agreement fees are reduced by $13.1 million due to changes in project
timelines. The reduced amount will be included in FY 2024/25. In addition, $0.8 million
in building permit fees are reduced and will be added to FY 2024/25 revenue.
Transit revenues are expected to increase by $555,042 due to additional funding for MCT
on Demand. This usage of this new service has increased rapidly since FY 2022/23 and
continue to provide exceptional service to Moorpark residents.
Expenditures
Staff reviewed and analyzed operational projections for each department for the
remainder of the fiscal year. Any changes within department budgets were netted out
among line-item expenses where feasible.
Exhibit C represents additional amounts departments will need to pay for expenses not
originally budgeted, including the following: Annual leave cash out and leave pay out
relates to retirement, increase of health insurance premium was higher than anticipated,
recruitment for Finance Director position, increase in Merchant fee for credit card
transactions, additional tree maintenance, increased plan reviews for development
projects, additional legal services form Franchise Agreement and new City Hall. The
payroll allocations for Parks and Recreation Director and Deputy Parks and Recreation
Director are reclassified to reflect current job duties and funding availabilities.
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Honorable City Council
03/06/2024 Regular Meeting
Page 3
In addition, the erroneous in overhead allocation is corrected and redistributed using
correct percentage split.
CONCLUSION
The budget process for the FY 2023/24was especially difficult facing unique challenges
of constant changes in economy. This report represents the City’s continued commitment
to prudent fiscal management, effective delivery of services and programs to residents
and businesses, and adherence to long-term policies and goals of the City Council to
ensure a stable financial future for the City.
Staff will continue to monitor this fiscal year’s financial implications and will report back to
the City Council before the year-end on the results of revenues and expenditures, and
finalize adjustments needed to close the books for the year.
FISCAL IMPACT
The attached resolution shows revenue and expenditure adjustments for FY 2023/24 with
a net overall decrease of $9,814,045 in estimated fiscal year end fund balance.
COUNCIL GOAL COMPLIANCE
This action does not support a current strategic directive.
STAFF RECOMMENDATION (ROLL CALL VOTE REQUIRED)
Adopt Resolution No. 2024-______ amending the Fiscal Year 2023/24 budget as noted
in Exhibits “A”, “B”, and “C” to the attached resolution.
Attachment: Draft Resolution No. 2024-_____
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ATTACHMENT
RESOLUTION NO. 2024-____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
MOORPARK, CALIFORNIA, AUTHORIZING AN AMENDMENT
TO THE FISCAL YEAR 2023/24 ADOPTED OPERATING AND
CAPITAL IMPROVEMENT BUDGET
WHEREAS, on June 21, 2023, the City Council adopted the Operating and
Capital Improvement Budget for fiscal year 2023/24; and
WHEREAS, certain additions and adjustments to the budget are proposed to
allow for effective service delivery for the balance of the fiscal year; and
WHEREAS, the City Council now wishes to amend the 2023/24 fiscal year
budget as noted in Exhibits “A”, “B”, and “C”.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MOORPARK
DOES HEREBY RESOLVE AS FOLLOWS:
SECTION 1. A budget amendment as more particularly described in Exhibits
“A”, “B” and “C” attached hereto is hereby approved.
SECTION 2. The City Clerk shall certify to the adoption of this resolution and
shall cause a certified resolution to be filed in the book of original resolutions.
PASSED AND ADOPTED this 6th day of March, 2024.
_____________________________________
Chris R. Enegren, Mayor
ATTEST:
__________________________________
Ky Spangler, City Clerk
Attachment: Exhibits “A”, “B”, and “C” – Mid-Year Budget Amendment
4
Exhibit "A"
City of Moorpark
Mid-Year Budget Amendment for the 2023/2024 Fiscal Year
Summary by Fund
Projected Projected Net Fund Balance
Revenue Expenditure Impact
Increase Increase Increase
(Decrease)(Decrease)(Decrease)
1000 GENERAL FUND 1,399,560 1,178,618 220,942
1010 LIBRARY OPERATING FUND 210,000 (231,007)441,007
2000 TRAFFIC SAFETY FUND (50,000)(50,000)
2001 TRAFFIC SYSTM MGMT FUND (143,926)(13,650)(130,276)
2002 CITY-WIDE TRAFFIC MITIGAT (655,293)(655,293)
2004 LIBRARY FACILITIES 112,848 112,848
2007 ART IN PUBLIC PLACES (974,000)(974,000)
2010 COMMUNITY WIDE PARK DEVT (2,085,167)(2,085,167)
2011 PARK IMPROVEMENT ZONE 2017-1 (3,127,751)(3,127,751)
2014 LOS ANGELES A.O.C.(2,721,228)(2,721,228)
2018 ENDOWMENT FUND (2,589,036)(2,589,036)
2019 OPEN SPACE ACQUISITION FUND 80,000 80,000
2121 CITY AFFORDABLE HOUSING 49,000 (22,855)71,855
2123 CALHOME PROG REUSE FUND -(35,342)35,342
2200 COMMUNITY DEVELOPMENT (272,209)(467,235)195,026
2205 ENGINEERING/PW FUND 284,800 284,800 -
2300 AD 84-2 CITYWIDE LLMD -25,000 (25,000)
Fund
5
Exhibit "A"
City of Moorpark
Mid-Year Budget Amendment for the 2023/2024 Fiscal Year
Summary by Fund
Projected Projected Net Fund Balance
Revenue Expenditure Impact
Increase Increase Increase
(Decrease)(Decrease)(Decrease)Fund
2312 84-2 CARLSBERG 10,000 10,000
2315 COUNTRY CLUB ESTATES 30,000 30,000
2320 MERIDIAN HILLS 10,000 10,000
2322 MOORPARK HIGHLANDS 20,000 102,000 (82,000)
2390 PARK MAINTENANCE DISTRICT -(97,613)97,613
2409 FEDERAL & STATE GRANTS 70,000 70,000
2410 SOLID WASTE AB939 117,305 (12,377)129,682
2411 LOCAL TDA ARTICLE 3 20,000 20,000
2412 LOCAL TDA ARTICLE 8A 40,000 40,000
2413 STATE TRANSIT ASSISTANCE 10,000 10,000
2414 LOCAL TDA ARTICLE 8C 565,042 29,500 535,542
2415 GAS TAX 10,000 12,000 (2,000)
2416 ROAD MAINT & REHAB 90,000 90,000
2434 PROP 1B-LOCAL STREETS&RDS 10,000 10,000
2800 AMERICAN RESCUE PLAN ACT (ARPA-CLFR)250,000 97,000 153,000
3000 CAPITAL PROJECTS FUND 10,000 10,000
3001 CITY HALL IMPROVEMENT FUND 90,000 (366,099)456,099
6
Exhibit "A"
City of Moorpark
Mid-Year Budget Amendment for the 2023/2024 Fiscal Year
Summary by Fund
Projected Projected Net Fund Balance
Revenue Expenditure Impact
Increase Increase Increase
(Decrease)(Decrease)(Decrease)Fund
3002 POLICE FACILITIES FUND (231,437)(231,437)
3003 EQUIPMENT REPLACEMENT FUND 10,000 10,000
3009 VEHICLE REPLACEMENT FUND -12,000 (12,000)
9000 INTERNAL SERVICES FUND -(32,185)32,185
($ 9,351,492)$ 462,556 ($ 9,814,048)
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Exhibit "B"
City of Moorpark
Mid Year Budget Amendment FY 2023/24
Fund Account Number Account Description Current
Budget YTD Actual Revision Amended
Budget Explanation
REVENUE:
1000 1000-000-00000-40000 GF - PROP TAXES-CY SEC (4,230,000.00)(2,607,601.85)(270,000.00)(4,500,000.00)Tax Assessment increased
1000 1000-000-00000-40070 GF - PROP TAXES - VLF (4,400,000.00)0.00 (265,000.00)(4,665,000.00)Tax Assessment increased
1000 1000-000-00000-40080 GF - OTHER PROP TAXES (700,000.00)(678,732.42)(300,000.00)(1,000,000.00)Tax Assessment increased
1000 1000-000-00000-40100 GF - SALES&USE TAX (5,296,000.00)(1,854,250.35)496,000.00 (4,800,000.00)Decline in taxable sales
1000 1000-000-00000-42000 GF - INVEST EARN (125,000.00)(806,016.04)(1,100,000.00)(1,225,000.00)Investment earnings higher than expected
1000 1000-000-00000-42050 GF - RENTS&CONCESS (40,000.00)(30,348.70)(5,000.00)(45,000.00)Rental revenue increased
1000 1000-000-00000-44000 GF - MUNI CODE FINES (155,000.00)(53,219.00)35,000.00 (120,000.00)Number of citations issued declined
1000 1000-171-F0007-42050 AVRC - RENTS&CONCESS (15,000.00)(17,426.50)(5,000.00)(20,000.00)Facility Rental increased
1000 1000-171-R0010-42060 POINDEXTR PK - PARK & FAC USE FEE (12,000.00)(17,368.50)(8,000.00)(20,000.00)Facility Rental increased
1000 1000-441-P0001-41050 ANIMAL CTRL - ANIMAL LICENSES (180,000.00)(24,230.00)60,000.00 (120,000.00)Lower than anticipated
1000 1000-521-00000-43300 RECR - RECREATION FEES (30,000.00)(27,062.95)(12,000.00)(42,000.00)Inreased enrollment
1000 1000-521-E0006-43300 TEEN PROGRAMS - RECREATION FEES (54,700.00)(538.64)51,300.00 (3,400.00)Teen After School program cancelled
1000 1000-521-E0009-43300 CAMP MOORPARK - RECREATION FEES (189,680.00)(57,043.75)(30,000.00)(219,680.00)Estimate is higher than anticipated
1000 1000-521-E0012-43300 GEN RECR CLASSES - RECREATION FEES (140,000.00)(84,186.86)(10,000.00)(150,000.00)Estimate is higher than anticipated
1000 1000-521-E0064-43300 PRESCHOOL - RECREATION FEES (173,140.00)(133,239.26)(36,860.00)(210,000.00)Estimate is higher than anticipated
1010 1010-000-00000-40000 LIBR OPS - PROP TAXES-CY SEC (1,120,000.00)(671,442.54)(180,000.00)(1,300,000.00)Tax Assessment increased
1010 1010-000-00000-42000 LIBR OPS - INVEST EARN (20,000.00)(108,803.34)(30,000.00)(50,000.00)Investment earnings higher than expected
2000 2000-000-00000-44000 TRF SFTY - MUNI CODE FINES (168,000.00)(35,784.52)50,000.00 (118,000.00)Lower than anticipated
2001 2001-000-00000-42000 TSM - INVEST EARN (65,000.00)(49,402.32)20,000.00 (45,000.00)Investment earnings lower than expected
2001 2001-000-00000-43010 TSM - DEVT AGRMT FEES (675,934.00)0.00 123,926.00 (552,008.00)Delay in housing project
2002 2002-000-00000-42000 CW TRAF MITI - INVEST EARN (275,000.00)(833,775.13)(350,000.00)(625,000.00)Investment earnings higher than expected
2002 2002-000-00000-43010 CW TRAF MITI - DEVT AGRMT FEES (3,508,711.00)(5,500.00)1,015,293.00 (2,493,418.00)Delay in housing project
2002 2002-000-00000-43060 CW TRAF MITI – DEVT AGRMT IMPACT FEES 0.00 (6,732.83)(10,000.00)(10,000.00)New fee for FY23/24
2004 2004-000-00000-42000 LIBR FAC - INVEST EARN (20,000.00)(225,421.06)(140,000.00)(160,000.00)Investment earnings higher than expected
2004 2004-000-00000-42200 LIBR FAC - CONTRIB/DONATION 0.00 (57,528.72)(57,000.00)(57,000.00)Donation received
2004 2004-000-00000-43000 LIBR FAC - GEN DEVT FEES (385,592.00)(564.29)84,152.00 (301,440.00)Delay in housing project
2007 2007-000-00000-42000 ART IN PP - INVEST EARN (90,000.00)(241,045.82)(80,000.00)(170,000.00)Investment earnings higher than expected
2007 2007-000-00000-43000 ART IN PP - GEN DEVT FEES (1,334,000.00)0.00 1,054,000.00 (280,000.00)Delay in housing project
2010 2010-000-00000-43010 PK DEVT CW - DEVT AGRMT FEES (2,388,219.20)0.00 2,085,167.20 (303,052.00)Delay in housing project
2011 2011-000-00000-43010 PK DEVT Z1 - DEVT AGRMT FEES (3,154,920.60)0.00 3,127,750.60 (27,170.00)Delay in housing project
2014 2014-000-00000-42000 LA-AOC - INVEST EARN (225,000.00)(311,898.92)(10,000.00)(235,000.00)Investment earnings higher than expected
2014 2014-000-00000-43000 LA-AOC - GEN DEVT FEES (3,965,450.00)0.00 2,731,228.00 (1,234,222.00)Delay in housing project
2018 2018-000-00000-42000 ENDOW - INVEST EARN (250,000.00)(429,273.55)(60,000.00)(310,000.00)Investment earnings higher than expected
8
Exhibit "B"
City of Moorpark
Mid Year Budget Amendment FY 2023/24
Fund Account Number Account Description Current
Budget YTD Actual Revision Amended
Budget Explanation
2018 2018-000-00000-43010 ENDOW - DEVT AGRMT FEES (3,317,107.00)0.00 2,649,036.00 (668,071.00)Delay in housing project
2019 2019-000-00000-42000 OPEN SPACE ACQ - INVEST EARN (1,000.00)(120,657.10)(80,000.00)(81,000.00)Investment earnings higher than expected
2121 2121-000-00000-42000 CITY HSNG - INVEST EARN (55,000.00)(116,557.84)(30,000.00)(85,000.00)Investment earnings higher than expected
2121 2121-000-00000-42050 CITY HSNG - RENTS&CONCESS 0.00 (19,318.61)(19,000.00)(19,000.00)Housing Equity Share
2200 2200-000-00000-42000 CDF - INVEST EARN (15,000.00)(6,778.52)10,000.00 (5,000.00)Investment earnings lower than expected
2200 2200-000-00000-43170 CDF - SIGN&BANNERS PERMIT (14,000.00)(1,615.00)4,000.00 (10,000.00)Reallocation of Open House Permit
2200 2200-000-00000-43190 CDF - OPEN HOUSE PERMIT 0.00 0.00 (4,000.00)(4,000.00)Reallocation of Open House Permit
2200 2200-000-00000-46350 CDF - STATE GRANTS (30,000.00)(67,518.36)(37,000.00)(67,000.00)Leap Grant received
2200 2200-000-00000-49010 CDF - TFER FR OTH FUND (872,028)0.00 (547,479.00)(1,419,507.00)Delay in housing project
2200 2200-000-E0046-43200 CDF - RES B&S PERMIT FEE (820,470.00)(135,927.66)518,996.00 (301,474.00)Delay in housing project
2200 2200-000-E0046-43210 CDF - RES B&S PLAN CHECK (394,245.00)(37,769.59)234,858.00 (159,387.00)Delay in housing project
2200 2200-000-E0047-43200 CDF - NR B&S PERMIT FEE (190,840.00)(35,293.70)61,235.00 (129,605.00)Delay in housing project
2200 2200-000-E0047-43210 CDF - NR B&S PLAN CHECK (97,687.00)(24,083.92)31,599.00 (66,088.00)Delay in housing project
2205 2205-000-00000-43020 ENG/PWE - DEVT PLAN REV&PROCE FEE (150,000.00)(366,642.80)(250,000.00)(400,000.00)Reallocation of Inspection & Review Fees
2205 2205-000-00000-43030 ENG/PWE - DEVT/CONSTR INSP FEES (86,000.00)0.00 86,000.00 0.00 Reallocation of Inspection & Review Fees
2205 2205-000-00000-44030 ENG/PWE - FINES/FEES (35,000.00)0.00 20,000.00 (15,000.00)Fee revenue lower than anticipated
2205 2205-000-00000-49010 ENG/PWE - TFER FR OTH FUND (174,293.00)0.00 (161,450.00)(335,743.00)Delay in housing project
2205 2205-000-E0040-43040 ENG/PWE - ENGR REVIEW FEE (20,650.00)0.00 20,650.00 0.00 Reallocation of Inspection & Review Fees
2312 2312-000-00000-42000 LMD-Z12 - INVEST EARN (2,500.00)(30,148.38)(10,000.00)(12,500.00)Investment earnings higher than expected
2315 2315-000-00000-42000 LMD-Z15 - INVEST EARN (10,000.00)(62,259.21)(30,000.00)(40,000.00)Investment earnings higher than expected
2320 2320-000-00000-42000 LMD20 MER HILLS - INVEST EARN (5,000.00)(33,089.28)(10,000.00)(15,000.00)Investment earnings higher than expected
2322 2322-000-00000-42000 LMD-Z22 - INVEST EARN (22,000.00)(61,126.73)(20,000.00)(42,000.00)Investment earnings higher than expected
2409 2409-000-00000-42000 FED/ST GRNT - INVEST EARN 0.00 (11,036.37)(10,000.00)(10,000.00)Investment earnings higher than expected
2409 2409-000-G0004-46360 FED/ST GRNT - ST GRANTS-PUB SAFETY (100,000.00)(119,492.28)(60,000.00)(160,000.00)Estimated too low
2410 2410-000-00000-42000 SLD WSTE - INVEST EARN (15,000.00)(80,639.98)(40,000.00)(55,000.00)Investment earnings higher than expected
2410 2410-000-G0029-46370 SLD WSTE - ST GRANTS-SOLID WASTE 0.00 0.00 (77,305.00)(77,305.00)SB1383 Grant
2411 2411-000-00000-42000 TRANS-3 - INVEST EARN (4,000.00)(45,680.41)(20,000.00)(24,000.00)Investment earnings higher than expected
2412 2412-000-00000-42000 TRANS-8A - INVEST EARN (10,000.00)(75,053.32)(40,000.00)(50,000.00)Investment earnings higher than expected
2413 2413-000-00000-46200 STA - TRANSIT ALLOC (CNTY)(10,000.00)(12,633.62)(10,000.00)(20,000.00)Estimated too low
2414 2414-000-00000-42000 TRANS-8C - INVEST EARN (2,000.00)(16,581.12)(10,000.00)(12,000.00)Investment earnings higher than expected
2414 2414-000-00000-46200 TRANS-8C - TRANSIT ALLOC (CNTY)(1,210,424.00)(441,366.00)(555,042.00)(1,765,466.00)Additional funding for MCT on Demand
2415 2415-000-00000-42000 GAS TX - INVEST EARN (15,000.00)(42,711.80)(10,000.00)(25,000.00)Investment earnings higher than expected
2416 2416-000-00000-42000 RD MAINT&REHAB - INVEST EARN (500.00)(131,401.89)(90,000.00)(90,500.00)Investment earnings higher than expected
2434 2434-000-00000-42000 PROP1B-ST/RDS - INVEST EARN (10,000.00)(31,562.65)(10,000.00)(20,000.00)Investment earnings higher than expected
2800 2800-000-00000-42000 ARPA-CLFR INVEST EARN 0.00 (350,053.26)(250,000.00)(250,000.00)Investment earnings higher than expected
9
Exhibit "B"
City of Moorpark
Mid Year Budget Amendment FY 2023/24
Fund Account Number Account Description Current
Budget YTD Actual Revision Amended
Budget Explanation
3000 3000-000-00000-42000 CAP PROJ - INVEST EARN (10,000.00)(34,738.51)(10,000.00)(20,000.00)Investment earnings higher than expected
3001 3001-000-00000-42000 CH IMPRV - INVEST EARN (55,000.00)(194,537.48)(90,000.00)(145,000.00)Investment earnings higher than expected
3002 3002-000-00000-43000 POL FAC FEE - GEN DEVT FEES (543,543.00)(440.61)231,437.00 (312,106.00)Delay in housing project
3003 3003-000-00000-42000 ERF - INVEST EARN (30,000.00)(47,358.33)(10,000.00)(40,000.00)Investment earnings higher than expected
Total Revenue Revision 9,351,491.80
10
Exhibit "C"
City of Moorpark
Mid Year Budget Amendment FY 2020/21
Fund Account Number Account Description Current
Budget YTD Actual Revision Amended
Budget Explanation
EXPENDITURE:
1000 1000-111-00000-50200 CCOUNCIL - MEDICAL HLTH INSUR 106,700.00 76,522.49 12,300.00 119,000.00 Increase in Health Insurance
1000 1000-120-00000-50020 CMGR - SALARIES (FT)425,693.00 257,837.27 17,867.00 443,560.00 Annual Cash-out
1000 1000-120-00000-50030 CMGR - SALARIES (PT)9,990.00 11,516.63 5,000.00 14,990.00 PT hours increased
1000 1000-131-00000-50020 PILA - SALARIES (FT)166,960.00 102,015.97 4,800.00 171,760.00 Annual Cash-out
1000 1000-132-00000-50020 CCLERK - SALARIES (FT)303,792.00 146,258.96 5,560.00 309,352.00 Annual Cash-out
1000 1000-132-00000-50200 CCLERK - MEDICAL HLTH INSUR 53,503.00 34,472.93 9,497.00 63,000.00 Increase in Health Insurance
1000 1000-133-00000-50020 HR/RISK - SALARIES (FT)273,353.00 211,253.97 23,263.00 296,616.00 Retirement payout
1000 1000-133-E0053-52000 HR RECRUITMENT - GENERAL/PROGRAM SUPPL 34,091.00 9,200.70 5,000.00 39,091.00 Recruitment for a Director position
1000 1000-134-00000-50020 ISD/CABLE - SALARIES (FT)209,739.00 124,822.98 2,761.00 212,500.00 Annual Cash-out
1000 1000-151-00000-51000 FIN - CONTRACTUAL SVC 274,817.50 78,027.69 (34,817.50)240,000.00 Reassessment of contractual services
1000 1000-151-00000-56000 FIN - OVERHEAD ALLOCATE 100,353.00 0.00 50,583.59 150,936.59 Correct overhead allocation
1000 1000-160-00000-59010 CDD ADM - TFER TO OTH FUNDS 872,028.00 0.00 547,479.00 1,419,507.00 Decline in revenue due to project delay
1000 1000-171-00000-50020 FAC MNT - SALARIES (FT)273,519.00 158,504.74 (9,953.00)263,566.00 Reallocation of payroll cost
1000 1000-171-00000-50300 FAC MNT - PERS CONTRIBUTIONS 33,737.00 12,098.65 (2,046.00)31,691.00 Reallocation of payroll cost
1000 1000-171-00000-51500 FACILITY RENTALS - INSURANCE&BOND PREM 3,000.00 5,289.00 5,000.00 8,000.00 Special Event insurance increased
1000 1000-171-00000-51910 FACILITIES - SUSPENSE ACCOUNT 2,142.00 0.00 (2,142.00)0.00 Remove duplicate budget
1000 1000-171-F0001-51040 CITY HALL - LEGAL SVC 1,500.00 5,053.40 8,500.00 10,000.00 Legal expense higher than anticipated
1000 1000-171-F0001-52050 CITY HALL - TOOL&NON-CAPITAL EQUIP 3,850.00 4,078.69 1,150.00 5,000.00 City Hall maintenance equipments
1000 1000-171-P0016-50030 FACILITY RENTALS - SALARIES (PT)9,007.00 5,910.00 3,869.00 12,876.00 Facility Rental increased
1000 1000-223-00000-59010 ENGR - TFER TO OTH FUNDS 174,293.00 5,910.00 161,450.00 335,743.00 Decline in revenue due to project delay
1000 1000-310-00000-56000 PWE ADM - OVERHEAD ALLOCATE 25,707.00 0.00 44,795.98 70,502.98 Correct overhead allocation
1000 1000-411-00000-50200 AAC - MEDICAL HLTH INSUR 55,826.00 34,747.85 3,065.00 58,891.00 Increase in Health Insurance
1000 1000-441-00000-50020 ANI/VCT - SALARIES (FT)92,859.00 53,564.54 15,141.00 108,000.00 Retirement payout
1000 1000-441-P0001-50020 ANIMAL REG - SALARIES (FT)92,859.00 53,563.53 15,141.00 108,000.00 Retirement payout
1000 1000-510-00000-50020 PRCS ADM - SALARIES (FT)58,686.00 33,667.93 8,002.00 66,688.00 Reallocation of payroll cost
1000 1000-510-00000-50300 PRCS ADM - PERS CONTRIBUTIONS 9,910.00 8,231.36 1,655.00 11,565.00 Reallocation of payroll cost
1000 1000-510-00000-56000 PRCS ADM - OVERHEAD ALLOCATE 139,595.00 0.00 310,912.09 450,507.09 Correct overhead allocation
1000 1000-521-00000-50020 RECR - SALARIES (FT)479,750.00 249,866.27 (9,953.00)469,797.00 Reallocation of payroll cost
1000 1000-521-00000-50030 RECR - SALARIES (PT)430,060.00 193,380.45 (23,940.00)406,120.00 Tean program cancelled
1000 1000-521-00000-50200 RECR - MEDICAL HLTH INSUR 139,818.00 69,348.93 (1,501.00)138,317.00 Reallocation of payroll cost
1000 1000-521-00000-50300 RECR - PERS CONTRIBUTIONS 59,049.00 31,928.47 (2,046.00)57,003.00 Reallocation of payroll cost
1000 1000-521-00000-51000 RECR - CONTRACTUAL SVC 31,640.00 24,090.70 10,000.00 41,640.00 Increased Merchant fees - RecTrac
1000 1000-521-E0006-52000 TEEN PROGRAMS - GENERAL/PROGRAM SUPPL 12,410.00 235.00 (10,760.00)1,650.00 Teen program cancelled
1000 1000-611-00000-50020 ED - SALARIES (FT)96,751.00 57,540.00 2,985.00 99,736.00 Annual Cash-out
1010 1010-530-00000-50020 LIBR SVC - SALARIES (FT)62,072.00 35,011.20 61,867.00 123,939.00 Reallocation of payroll cost
1010 1010-530-00000-50110 LIBR SVC - LONGEVITY PAY 1,109.00 624.45 1,088.00 2,197.00 Reallocation of payroll cost
1010 1010-530-00000-50200 LIBR SVC - MEDICAL HLTH INSUR 11,592.00 6,640.65 10,441.00 22,033.00 Reallocation of payroll cost
1010 1010-530-00000-50210 LIBR SVC - DENTAL INSUR 717.00 412.73 660.00 1,377.00 Reallocation of payroll cost
1010 1010-530-00000-50220 LIBR SVC - VISION INSUR 139.00 82.40 130.00 269.00 Reallocation of payroll cost
11
Exhibit "C"
City of Moorpark
Mid Year Budget Amendment FY 2020/21
Fund Account Number Account Description Current
Budget YTD Actual Revision Amended
Budget Explanation
1010 1010-530-00000-50230 LIBR SVC - ST/LT DISABILITY INSUR 335.00 90.82 334.00 669.00 Reallocation of payroll cost
1010 1010-530-00000-50270 LIBR SVC - TERM LIFE INSUR 82.00 48.94 94.00 176.00 Reallocation of payroll cost
1010 1010-530-00000-50300 LIBR SVC - PERS CONTRIBUTIONS 12,293.00 6,089.93 12,758.00 25,051.00 Reallocation of payroll cost
1010 1010-530-00000-50320 LIBR SVC - FT DEFER COMP 1,314.00 660.30 1,410.00 2,724.00 Reallocation of payroll cost
1010 1010-530-00000-50400 LIBR SVC - MEDICARE 965.00 476.87 956.00 1,921.00 Reallocation of payroll cost
1010 1010-530-00000-50500 LIBR SVC - AUTO ALLOWANCE 186.00 107.25 558.00 744.00 Reallocation of payroll cost
1010 1010-530-00000-50510 LIBR SVC - CELLULAR PHONES/ALLOW 204.00 117.75 234.00 438.00 Reallocation of payroll cost
1010 1010-530-00000-56000 LIBR SVC - OVERHEAD ALLOCATE 427,217.00 0.00 (321,536.90)105,680.10 Correct overhead allocation
2001 2001-172-00000-50020 PROP MNT - SALARIES (FT)42,254.00 24,246.85 (9,953.00)32,301.00 Reallocation of payroll cost
2001 2001-172-00000-50110 PROP MNT - LONGEVITY PAY 309.00 175.80 (149.00)160.00 Reallocation of payroll cost
2001 2001-172-00000-50200 PROP MNT - MEDICAL HLTH INSUR 8,967.00 5,411.65 (1,501.00)7,466.00 Reallocation of payroll cost
2001 2001-172-00000-50300 PROP MNT - PERS CONTRIBUTIONS 8,631.00 4,799.44 (2,047.00)6,584.00 Reallocation of payroll cost
2121 2121-422-00000-50020 CITY HSNG - SALARIES (FT)203,014.00 104,169.09 (16,004.00)187,010.00 Reallocation of payroll cost
2121 2121-422-00000-50200 CITY HSNG - MEDICAL HLTH INSUR 44,361.00 17,436.27 (2,969.00)41,392.00 Reallocation of payroll cost
2121 2121-422-00000-50300 CITY HSNG - PERS CONTRIBUTIONS 25,474.00 13,184.58 (3,309.00)22,165.00 Reallocation of payroll cost
2121 2121-422-00000-50320 CITY HSNG - FT DEFER COMP 4,128.00 2,096.80 (326.00)3,802.00 Reallocation of payroll cost
2121 2121-422-00000-50400 CITY HSNG - MEDICARE 3,114.00 1,580.49 (247.00)2,867.00 Reallocation of payroll cost
2123 2123-000-00000-50020 HSNG SA - SALARIES (FT)24,006.00 13,456.94 (24,006.00)0.00 Reallocation of payroll cost
2123 2123-000-00000-50110 HSNG SA - LONGEVITY PAY 480.00 269.10 (480.00)0.00 Reallocation of payroll cost
2123 2123-000-00000-50200 HSNG SA - MEDICAL HLTH INSUR 4,454.00 2,492.47 (4,454.00)0.00 Reallocation of payroll cost
2123 2123-000-00000-50210 HSNG SA - DENTAL INSUR 283.00 158.80 (283.00)0.00 Reallocation of payroll cost
2123 2123-000-00000-50220 HSNG SA - VISION INSUR 55.00 31.78 (55.00)0.00 Reallocation of payroll cost
2123 2123-000-00000-50230 HSNG SA - ST/LT DISABILITY INSUR 130.00 37.09 (130.00)0.00 Reallocation of payroll cost
2123 2123-000-00000-50270 HSNG SA - TERM LIFE INSUR 29.00 16.67 (29.00)0.00 Reallocation of payroll cost
2123 2123-000-00000-50300 HSNG SA - PERS CONTRIBUTIONS 4,963.00 2,367.96 (4,963.00)0.00 Reallocation of payroll cost
2123 2123-000-00000-50320 HSNG SA - FT DEFER COMP 490.00 234.33 (490.00)0.00 Reallocation of payroll cost
2123 2123-000-00000-50400 HSNG SA - MEDICARE 371.00 177.93 (371.00)0.00 Reallocation of payroll cost
2123 2123-000-00000-50510 HSNG SA - CELLULAR PHONES/ALLOW 81.00 46.80 (81.00)0.00 Reallocation of payroll cost
2200 2200-160-00000-51000 CDD ADM - CONTRACTUAL SVC 6,500.00 11,690.25 15,500.00 22,000.00 Increased Merchant fees - Tyler
2200 2200-160-00000-56000 CDD ADM - OVERHEAD ALLOCATE 66,660.00 0.00 107,419.40 174,079.40 Correct overhead allocation
2200 2200-161-00000-51000 PLANNING - CONTRACTUAL SVC 473,423.75 53,262.08 (200,000.00)273,423.75 Delay in housing projects
2200 2200-221-E0046-51050 BLD&SFTY RES - BLDG & SAFETY SVC 740,017.00 83,853.18 (370,017.00)370,000.00 Delay in housing projects
2200 2200-221-E0047-51050 BLD&SFTY NON-RES - BLDG & SAFETY SVC 176,137.00 27,801.80 (20,137.00)156,000.00 Delay in housing projects
2205 2205-223-E0037-51060 ENGR REVIEW- MUNI ENGR SVC 105,000.00 160,783.98 145,000.00 250,000.00 Increased due to development projects
2205 2205-223-E0038-51060 ENGR INSPECT - MUNI ENGR SVC 60,200.00 115,345.38 139,800.00 200,000.00 Increased due to development projects
2300 2300-542-P0004-53000 LANDSCAPING - PROP MAINT SVC 86,500.00 51,683.50 25,000.00 111,500.00 Tree maintenance due to high precipitation
2322 2322-542-P0004-51000 LANDSCAPING - CONTRACTUAL SVC 188,228.00 93,359.70 35,000.00 223,228.00 Additional service for damaged trainage facility
2322 2322-542-P0004-53000 LANDSCAPING - PROP MAINT SVC 141,000.00 12,957.74 67,000.00 208,000.00 WeatherTrack subscription & Fence Repairs
2390 2390-541-00000-56000 PARKS - OVERHEAD ALLOCATE 165,303.00 0.00 (97,613.03)67,689.97 Correct overhead allocation
2410 2410-445-P0002-51040 AB 939 - LEGAL SVC 3,000.00 0.00 25,000.00 28,000.00 Franchise Agreement Negotiations 12
Exhibit "C"
City of Moorpark
Mid Year Budget Amendment FY 2020/21
Fund Account Number Account Description Current
Budget YTD Actual Revision Amended
Budget Explanation
2410 2410-445-P0002-56000 AB 939 - OVERHEAD ALLOCATE 64,448.00 0.00 (37,376.51)27,071.49 Correct overhead allocation
2414 2414-430-P0010-51000 PARATRANSIT - CONTRACTUAL SVC 218,750.00 77,050.08 33,000.00 251,750.00 Projected increase in ridership
2414 2414-430-P0013-54030 PUBL TRANS-METROLK - WATER & SEWAGE 8,500.00 1,471.06 (3,500.00)5,000.00 Usage lower than anticipated
2415 2415-311-00000-51220 ST MAINT - VEHICLE MAINT SVC 13,000.00 13,784.71 12,000.00 25,000.00 Unexpected vehicle repairs
2800 2800-231-00000-51000 ARPA - NPDES CONTRACTUAL SVC 0.00 0.00 80,000.00 80,000.00 Approved by council in FY22/23
2800 2800-521-00000-51300 ARPA - REC FEE ASSISTANCE PROGRAM 0.00 0.00 17,000.00 17,000.00 Approved by council in FY22/23
3001 3001-120-C0070-55210 CITY HALL AT 323 SCIENCE DRIVE - BLDG & STRUCT ACQ 276,375.73 0.00 (276,375.73)0.00 Defund - Acquisition completed
3001 3001-120-C0070-55300 CITY HALL AT 323 SCIENCE DRIVE - CAPITAL-PROF SVC 224,723.67 81,200.99 (89,723.67)135,000.00 Defund - Use other funding sources
3009 3009-310-00000-55020 VEH RPLC PW - VEHICLES 55,000.00 0.00 12,000.00 67,000.00 Vehicle cost increased
9000 9000-134-00000-51000 ISD/CABLE - CONTRACTUAL SERVICES 439,109.62 211,473.31 25,000.00 464,109.62 Voicemail Server upgrade
9000 9000-134-00000-56000 ISD/CABLE - OVERHEAD ALLOCATE (423,225.00)0.00 (57,184.62)(480,409.62)Correct overhead allocation
Total Expenditure Revision 462,556.10
13