HomeMy WebLinkAbout6.1 Adoption of the Fiscal Year 2023-24 Budgetr
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DUBLIN
CALIFORNIA
STAFF REPORT
CITY COUNCIL
DATE: May 16, 2023
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
Agenda Item 6.1
SU B.ECT: Adoption of the Fiscal Year 2023-24 Budget
Prepared by: Lisa Hisatomi, Director of Administrative Services
EXECUTIVE SUMMARY:
The City Council will consider adopting the City's budget for Fiscal Year 2023-24.
STAFF RECOMMENDATION:
Conduct the public hearing, deliberate, and adopt the Resolution Adopting a Budget for the City of
Dublin for Fiscal Year 2023-24.
FINANCIAL IMPACT:
The proposed Fiscal Year 2023-24 Budget totals $146,203,913 in all funds. This is made up of
operating appropriations of $121,261,576, which consist of $115,725,470 in Governmental Funds
accounting for City operations, and $5,536,106 in Internal Service Funds for equipment purchases,
deferred maintenance set -asides, information technology costs, and retiree health payments.
Capital Improvement Program appropriations total $24,942,337 for General Improvements,
Public Art, Parks, and Streets projects.
The Fiscal Year 2023-24 General Fund operating budget includes $115,891,861 in revenues and
$56,600 in transfers in; and $99,573,224 in operating expenditures and $20,929,893 in transfers
out to capital projects, Internal Services Funds, and the City's unfunded pension liability. Total
reserves by June 30, 2024 are projected to decrease $4,554,655 from Fiscal Year 2022-23.
All budgeted funds are balanced, with revenues covering expenditures. Negative fund balances in
grants and impact fees funds are a normal condition related to the timing gap between project
expenditures and revenue collection.
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DESCRIPTION:
The City of Dublin utilizes a biennial budget process, in which a comprehensive budget document
is prepared that establishes high-level priorities and specific departmental goals for a two-year
period. The second year of the cycle is the update year, in which prior projections are revised and
significant changes highlighted. The budget update is a pared -down document containing fund
financial schedules, while the original budget document continues to serve as the guiding financial
plan, with departmental narratives, fund descriptions, a glossary, an explanation of accounting
principles, and related defining information. The Fiscal Year 2023-24 Budget covers the second
year of the two-year budget cycle.
FY 2023-24 Budget - Document Overview
The Fiscal Year 2023-24 Budget (Attachment 4) includes the following sections:
1. Funds Summary - These schedules reflect revenue and expenditures for each fund and
include a brief description of variances and fund balance projections.
2. General Fund Summary.
3. Fiduciary Funds - This section presents revenues and expenditures associated with non -
City funds, such as the Community Facilities District 2015-1 (Dublin Crossing) Fund, and
the four Geologic Hazard Abatement Districts (GHADs). The City Council will consider
approval of the GHAD budgets under a separate item at this meeting, but the fund
summaries are included in the City budget document.
4. Adopted Strategic Plan.
5. Appendix - This section contains departmental historical expenditures, the Position
Allocation Plan, information on Human Services grants, and the City's Appropriations Limit.
General Fund Overview
The preliminary General Fund budget was presented to the City Council on April 18, 2023. There
have been no changes made to the General Fund revenues and operating expenditures since then.
The only changes are to Transfers Out, to account for $1 million added to a reserve for the Library
Tenant Improvements project, and $50,000 to ensure that shade structures are added to
Stagecoach Park as part of work being planned for the Iron Horse Trail Nature Park
Improvements. The City Council requested those items at the April meeting.
Total General Fund revenues are budgeted at $115,891,861, and operating expenditures are
budgeted at $99,573,224. After transfers, total reserves are projected at $193,160,244, a decrease
of $4,554,655 from the prior year. This is due primarily to the planned spending down of
Committed and Assigned Reserves on capital projects.
While the Budget Update is in a surplus position, it is important to recognize that there are several
potential areas for future one-time expenditures, such as the Village Parkway Reconstruction and
the Dublin Sports Ground Phase 5 renovation, which is beyond the five-year CIP. There are also
funding needs for infrastructure maintenance and reinvestment as the City transitions to a built -
out community. In addition, due to cash flow needs in the Public Facility Fee and Eastern Dublin
Transportation Impact Fee programs, General Fund advances have been made for the construction
of Wallis Ranch Community Park, Jordan Ranch Neighborhood Square, Library Tenant
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Improvement projects, and Dublin Boulevard Extension projects. The advances will be reimbursed
by the respective impact fee programs as development occurs and fees are collected.
As shown in Table 1, revenues in Fiscal Year 2023-24 are increasing a net $3,679,531 (3.3%) over
the prior year, due primarily to higher property tax revenue. Expenditures are increasing
$2,351,368 (2.4%) over the prior year. Changes by categories are explained in the section below.
Table 1: Operating Budget Impact & Reserve
FY 2022-23
Amended
FY 2023-24
Projected
$
Change
%
Change
Revenues
Expenditures
Net Operating Budget Impact
Transfers In
Transfers Out/Contribution to Other
$112,212,330
97,221,855
$14,990,475
$121,600
41,254,681
Total Reserves, End of Year $197,714,899
$115,891,861
99,573,224
$16,318,637
$56,600
20,929,893
$193,160,244
$3,679,531 3.3%
2,351,368 2.4%
$1,328,162 8.9%
($65,000) -53.5%
(20,324,789) -49.3%
($34,554,655) -2.3%
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Revenues
Figure 1 illustrates the City's General Fund revenue source allocation for Fiscal Year 2023-24.
Figure 1. Revenues by Categories
Charges for Svcs _
6%
Interest
2%
Other Taxes
7%
Development
6%
Sales Tax-
23%
Rentals & Leases Other*
2% —2%
Property Tax
52%
*Other includes Licenses & Permits, Fines & Penalties, Intergovernmental, and Misc. revenues
The following is a summary of the net changes reflected in the Proposed Budget as compared to
the Fiscal Year Amended Budget (+/-$200,000).
Property Tax Revenue - increase of$3,433, 000 (+6.1%)
The following factors contributed to the net impact:
• An increase of $2.2 million or 4.6% to secured and unsecured property taxes, reflecting an
adjustment of 2.0% to the assessed property value (the maximum allowable by Prop 13)
and an increase in valuation due to home sales and new construction.
• An increase of $0.9 million in Motor Vehicle In -lieu Fees (the state's replacement funding
for Vehicle License Fees that were reduced in 2004), as this is tied to the change from the
prior year in the City's gross assessed valuation of taxable property.
• A budgeted delinquency rate of 1%.
Sales Tax Revenue - decrease of$400, 000 (-1.5%)
It is projected that the City's Sales Tax will decrease slightly, primarily in Auto & Transportation
and Business to Business categories. The contributing factors include inflation and interest rate
increases, which trickle over into weaker consumer confidence and lower household discretionary
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spending. Fuel prices are also declining from historic highs experienced in the 2022 calendar year.
Development Revenue — decrease of$277,526 (-3.8%)
Development revenue includes permitting fees and payments for planning and engineering
services provided by the City. Revenue projections are based on the timing of development
projects, and the receipt of revenues and corresponding services (i.e., City cost) do not happen
simultaneously. Plan check costs are typically incurred approximately 12 months after revenue
has been received, meaning that as development decreases, the associated decrease in costs will
lag. In anticipation of this, the City has maintained the Service Continuity reserve (currently at
$3.2 million) to cover costs during that lag.
Other Taxes — increase of$220,500 (+3.4%)
Other Taxes include Property Transfer Taxes, and multiple Franchise Taxes (electric, gas, garbage,
cable). The increase is primarily due to the incorporation of the annual rate adjustment as part of
the garbage franchise agreement.
Charges for Services — net increase of$439,488 (+6.3%)
Charges for Services include revenue primarily from Parks and Community Services programs,
which are returning to pre -pandemic participation levels in most programs, except for the closure
of two after -school program sites due to low enrollment. This category also includes
administrative fees collected from the City's contracted garbage collector (Amador Valley
Industries), and Santa Rita reimbursement revenue, whereby the County pays the City for costs
incurred when responding to emergency calls at the Santa Rita Jail.
Interest — increase of$200, 000 (+8.7%)
The City is experiencing higher returns on its investments, and Staff has transferred additional
funds to Chandler Asset Management's investment portfolio to take advantage of better
performance than the local pools.
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Expenditures
The following figure illustrates the allocation of General Fund expenditures by major categories.
Figure 2. Expenditures by Categories
Contrac
Services
63%
Salaries &
Benefits
20%
Svcs& Supplies
6%
ISF Charges
5%
Other'
2%
Utilities
4%
*Other includes Capital Outlay and Debt Service Payment for the Energy Revenue Lease Bond
Salaries - increase of$618,782 (+4.6%)
The increase in the Proposed Budget is attributed to the net impact of the following:
• Addition of two new positions in the General Fund:
o Public Works Inspector in the Public Works Department - this position will work on
capital improvement projects; the salary is included in the General Fund but will be
allocated to CIP funds accordingly.
o Recreation Coordinator in the Parks and Community Services Department.
• Transfer of the Special Projects Manager from the City Manager's Office (General Fund) to
Information Services (Information Technology Fund), resulting in a decrease in General
Fund personnel costs offset by an increase in Internal Service Charges (the IT Fund charges
the General Fund back).
• Inclusion of full -year salaries for positions new in the current year - GIS Coordinator and
Senior Office Assistant in the Public Works Department.
Benefits - decrease of$176,205 (-3.2%)
The decrease in benefit costs is primarily attributed to a decrease in retirement costs, partly due
to shifting of employees from Classic to PEPRA with new hires, a less costly retirement plan, and a
decrease in the City's allocated share of pension payments to the Dougherty Regional Fire
Authority (DRFA). The City Council has approved a one-time, additional lump sum payment of
$3.46 million from The Committed Reserve for Fire Services Pension/OPEB to the City's allocated
share of the DRFA closed pension plan.
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Services & Supplies - increase of$794,578 (+14.6%)
During the budget process, Staff were asked to hold the line on operating supplies and services
expenditures. The net increase in this category is tied to higher insurance premiums through
PLANJPA, the City's insurance pool. Premiums are impacted by several factors: 1) claims
experience of the pool in general, which is seeing an increase in settlement costs of claims related
to dangerous conditions (e.g., roads and intersections); 2) property insurance increases which are
higher as a direct result of across-the-board inflation, real estate pricing escalation, supply chain
disruptions, and natural disasters; 3) impacts of ransomware attacks and data breaches on cyber
insurance; and 4) a three-year past look at claims experience.
Internal Service Fund Charges - increase of$511,176 (+10.4%)
Internal Service Charges include the allocation to the General Fund of replacement costs of
facilities, vehicles, and equipment, based on a specified formula. The Fiscal Year 2023-24
proposed budget increase is in IT service charges, primarily due to the addition of three new
positions: the Special Projects Manager; the Audio -Video Specialist (both added in the current
year); and a Senior Office Assistant (added in Fiscal Year 2023-24). These new positions,
respectively, will address and reduce the City's vulnerability to cybersecurity threats, provide a
dedicated resource to support citywide AV facilities, and assist with the administrative function of
Information Services.
Contract Services Expenditures - increase of$866,568 (+1.4%)
The Fiscal Year 2022-23 Amended Budget includes a contract services budget carryover of
$1,507,299 from Fiscal Year 2021-22. Excluding the carryover, the Proposed Budget projects a net
increase of $2,373,867, as illustrated in Table 2:
Table 2: Contract Services Changes
Type
FY22-23
Amended
Carryover
from
FY 21-22
FY22-23
Net of
Carryover
FY 23-24
Update
$
Change
%
Change
Police Services
Fire Services
Maint. Services (MCE)
Development Services
Other
$24,085,730
15,471,310
7,220,710
4,630,128
10,503,978
$100,000
336,156
1,071,142
$23,985,730
15,471,310
7,220,710
4,293,972
9,432,835
$24,835,923
16,313,430
7,925,056
3,606,108
10,097,906
$850,193
842,120
704,346
(687,864)
665,071
3.5%
5.4%
9.8%
-16.0%
7.1%
Total $61,911,855 $1,507,299 $60,404,556 $62,778,423 $2,373,867
3.9%
Police and Fire Services budget increases are due primarily to annual COLA and benefit cost
increases. Maintenance services increases are due to the opening of Fallon Sports Park Phase 3,
additional street landscaping, and an adjustment in labor rates. Development contract services,
like development revenues, are based on the timing of development projects.
The increase in other contract services is attributed to contracts for ongoing street sweeping, a
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community survey, an update of the Economic Development Strategy and Economic Development
Element to the General Plan, drainage maintenance services for the stormwater program, staff
augmentation for disaster preparedness, and estimated expenditures for the 2024 March election.
Additional contract services in the "other" category include library services, crossing guards, the
City Attorney, animal control, parks and recreation instructor and program contracts, non-MCE
street maintenance contracts, and finance and administration consulting services.
Capital Outlay - decrease of$506,362 (-80.8%)
Capital Outlay items are typically one-time expenditures. The Fiscal Year 2022-23 Budget includes
the purchase of vehicles for Police Services and the Public Works maintenance division,
equipment and capital assets for Parks and Recreation special events and The Wave, and furniture
for City facilities. There are no major capital asset purchases planned in Fiscal Year 2023-24.
Transfers Out/Contributions
The Proposed Budget includes transfers of $2.0 million to the Internal Services Fund - Facilities
for preventive maintenance, $1.0 million to the pension unfunded liability reserve, and
$17,929,893 to capital improvement projects. Transfers out to capital projects include $7,195,281
from Committed/Assigned reserves and $10,734,612 from Unassigned reserves. CIP projects
funded by the General Fund in Fiscal Year 2023-24 are shown in Table 3 below.
Table 3: Transfers Out to the Capital Improvement Program
Reserves / Projects
Amount
Committed/Assigned
Civic Center Rehabilitation
Dublin Boulevard Extension
Village Parkway Reconstruction
Unassigned
Audio Visual System Upgrade
Citywide Bicycle and Pedestrian Improvements
Citywide Storm Drain Improvements
Downtown Dublin Street Grid Network
Downtown Dublin Town Square Park
Dublin Boulevard Extension
Kolb Park Renovation
Iron Horse Nature Park and Open Space
Library Tenant Improvements
Marquee Signs
Parks Playground Replacement
$7,195,281
687,840
6,257,441
250,000
$10,734,612
314,000
105,000
30,000
8,990
4,680
7,167,382
450,000
50,000
1,000,000
495,000
1,109,560
Total I $17,929,893
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In addition, $9.5 million will be utilized from the Committed reserve as an advance to the Public
Facility Fee program for the construction of Jordan Ranch Neighborhood Square, Wallis Ranch
Community Park, and the Library Tenant Improvements. The advance is for cash flow purpose,
due to the timing of the receipt of revenues and project construction. The General Fund will be
reimbursed by the fee program.
At the City Council's direction, Staff has also included additional funding for the Dublin Library
improvements (GI0521) and for a shade structure to Stagecoach Park as part of the Iron Horse
Nature Park and Open Space project (PK0422).
General Fund Reserves
Total reserves are projected to be $193.2 million at the end of Fiscal Year 2023-24, a decrease of
$4.6 million from Fiscal Year 2022-23. The unassigned reserve is projected at $74.1 million,
representing about nine months of the projected Fiscal Year 2023-24 General Fund operating
expenditures. While this is well above the cash flow target of two to four months of the budget,
this figure has not been adjusted for any reserve designations in the current year, and it is before
Staff completes the necessary accounting adjustments to reserves. The City Council will make
reserve designations at the meeting of June 6, 2023. Table 4 provides a summary of the General
Fund Reserves.
Table 4. General Fund Reserve Summary
Reserve
FY 2022-23
Amended
FY 2023-24
Projected
$ Change % Change
Non -Spendable
Restricted
Committed
Assigned
Unassigned
Total Reserves
$10,541
4,261,640
$50,576,582
70,890,586
71,975,551
$197,714,899
$10,541
4,261,640
$50,576,582
64,255,305
74,056,176
$193,160,244
(6,635,281)
2,080,626
($4,554,655)
-9.4%
2.9%
-2.3%
10-Year Forecast and Next Steps
As part of the Fiscal Year 2022-23 and Fiscal Year 2023-24 Budget (June 7, 2022), the City Council
received an update to the 10-Year General Fund Forecast, which showed a projected operating
deficit of $0.5 million in Fiscal Year 2029-30.
Staff has adjusted and refined the assumptions about the City's major revenue and expenditure
categories. In general, Staff is anticipating a mild recession during which revenue will grow slowly
(an annual average of 2.9%) based on conservative assumptions, comparing to an average growth
rate of 6.1% in the prior 10 years. It should be noted that projected revenue growth will not be
sufficient to offset the projected 5.4% annual increase in operating expenditures.
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Forecast assumptions are discussed below.
Revenues
Property Tax
• Years 2-5: average 5% annual growth; includes new construction.
• Years 6-10: average 2.5% annual growth (average $1.9 million).
• CPI adjustment: 2% increase (out of a maximum of 2%).
Sales Tax
• Years 2-4 growth: 2.3%, 3.0%, 3.0%.
• Year 5: a "recessionary blip" of 1.0% growth.
• Years 6-10 growth: 2.5% (Average $750,000) annually.
• No new, large sales tax generators in 10-year period.
Development Revenue
• Based on development project projections.
• Steady decline as the community nears build -out.
Charge for Services
• 2% increase per year as an inflationary factor, as Parks and Recreation program revenue
has returned to pre -pandemic level.
Other Revenue
• Franchise Taxes: annual growth of 5.0%.
• Interest Income: Moderate increase based on current interest rate environment.
Expenditures
Personnel Costs
• No new positions.
• COLA: up to 3.5% annually; Merit Pay: up to 3.0% annually
• Benefit increases according to actuarial estimates (increased Ca1PERS rates incorporated,
along with decreased retiree health costs)
• $1 million annual funding for the Ca1PERS unfunded liability and rate hike protection.
Services and Supplies
• 10% annual increase, the great majority of which (8%) is for potential insurance premium
increases.
Contracted Services
• Annual increase to Police Services Costs: 6.0% - addition of a deputy in each year beginning
Fiscal Year 2024-25.
• Annual increase to Fire Services: 5.0%
• Annual increase to Maintenance Services: 5.0%
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• Annual increase to all other: 3.0%
Internal Service Charges
• 4% annual increase.
Transfers Out:
• $2.0 million annually in transfers out to the Internal Service Fund - Facilities for
preventative maintenance.
Results
Based on the conservative assumptions, the 10-Year Forecast is now balanced at Fiscal Year 2029-
30, as shown in Figure 3 below.
It is important to note that the Forecast does not incorporate any major structural shifts over the
10-year period (e.g., new major businesses coming into Dublin, increased Police Services beyond
what is included in the projection, or any other significant investment in capital projects using the
General Fund). While the City is set to absorb the recent annual increases resulting from Ca1PERS'
lower investment earnings and has built that cushion into the Forecast, Staff will continue to look
for opportunities to increase reserves to weather such dramatic increases in the future.
180,000
160,000
140,000
120,000
100,000
80,000
60,000
40,000
20,000
Figure 3. 10-Year Forecast
Property Taxes Sales Tax Development
Other Taxes Licenses & Permits Fines
Interest Rentals & Leases Intergovernmental
Charges for Svcs Other —Total Expenditures
23-24
24-25
25-26
26-27
27-28
28-29
29-30
30-31
31-32
32-33
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23-24
24-25
25-26
26-27
27-28
28-29
29-30
30-31
31-32
32-33
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Other Funds
Special Revenue Funds
The Proposed Budget includes an appropriation of $1.9 million from the American Recovery Plan
Act (ARPA), which provides funding for the Dublin Police Mental Health and Behavioral unit,
community grants, and the City's business recovery efforts through various programs and
initiatives. ARPA fund is only available to cover costs incurred by the City by December 31, 2024.
In addition, the Proposed Budget also includes three-year grant funding from the State Tobacco
Grant Program for one School Resource Officer. Fiscal Year 2023-24 is the final year for this
funding source.
There are no other significant budgetary changes in other funds.
Other Item
Out -of -State Travel
The Budget Update includes appropriations for Staff's out-of-state travel for conferences and
trainings. All out-of-state travel requests require the City Manager's approval.
STRATEGIC PLAN INITIATIVE:
The Proposed Budget reflects priorities established in the City's Two -Year Strategic Plan.
NOTICING REQUIREMENTS/PUBLIC OUTREACH:
Budget Meeting notices were posted on May 13, 2023 on the City's website and at the City's public
notice posting location. The City Council Agenda was posted.
ATTACHMENTS:
1) Resolution Adopting a Budget for the City of Dublin for Fiscal Year 2023-24
2) Fiscal Year 2023-24 General Fund Summary
3) Fiscal Year 2023-24 General Fund Reserves
4) Proposed Fiscal Year 2023-24 Budget
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Attachment 1
RESOLUTION NO. XX -23
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
ADOPTING A BUDGET FOR THE CITY OF DUBLIN FOR FISCAL YEAR 2023-24
WHEREAS, the City Council of the City of Dublin desires to establish a Budget for Fiscal Year
2023-24; and
WHEREAS, the City Council has reviewed and considered the Budget documents and has
received input from the public; and
WHEREAS, the City Manager has prepared a balanced budget which provides for organizational
adjustments and allocation of resources in a manner which aligns with available resources and the
Strategic Plan elements; and
WHEREAS, the General Fund Operating Budget is balanced without the need to draw from the
Reserve for Economic Stability in order to balance funding with planned expenditures; and
WHEREAS, the City Council is required to adopt a budget and financial plan before the Fiscal
Year begins on July 1, 2023; and
WHEREAS, the Summary of Appropriations (Exhibit A) attached hereto and made part of this
Resolution, reflects the Fiscal Year 2023-24 Budget for Governmental and Proprietary Funds for the
City of Dublin; and
WHEREAS, the City Council desires to confirm adjustments made administratively to the
Capital Improvement Project balances during the preparation of the Proposed Budget and
accommodate the carryover of unspent Fiscal Year 2022-23 Capital Improvement Project
appropriations, for those projects where work and expenditures will continue in Fiscal Year 2023-24;
and
WHEREAS, the City Council desires to carry over unspent Fiscal Year 2022-23 operating
expenditures, both encumbered and unencumbered, excluding personnel costs, for activities where
work and expenditures will continue in Fiscal Year 2023-24; and
WHEREAS, the City Council desires to delegate the authority to appropriate Internal Service
fund balances that have been set aside for facilities, vehicle, and equipment replacement purposes to
the City Manager in Fiscal Year 2023-24; and
WHEREAS, The City Council also desires to delegate the authority to appropriate Public
Educational & Government Television (PEG) funds to the City Manager according to the Tri-Valley
Community Television adopted budget allocation to the City for Fiscal Year 2023-24.
WHEREAS, the City Council also desires to delegate the authority to appropriate Committed
and Assigned fund balances that have been approved by the City Council for specific purposes to the
City Manager in Fiscal Year 2023-24.
Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 1 of 4
203
Attachment 1
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby:
1. Adopt the Fiscal Year 2023-24 Budget Appropriation for the City of Dublin, as outlined in Exhibit
A;
2. Authorize the City Manager to make expenditures appropriations in accordance with the Budget
as adopted, with the exception of those expenditures which require prior City Council approval,
in accordance with the adopted City ordinances, rules and regulations;
3. Authorize the City Manager to transfer budgeted amounts between line items, provided that the
transfer is within the same fund, regardless of the specific department activity. This includes the
authority to transfer from the General Fund budgeted contingency amounts that are approved
by the City Council during the budget adoption. A full accounting of any such transfers will be
provided to the City Council during the quarterly financial reviews;
4. Recognize that the Budget as presented also includes a Contingency for Fiscally Responsible
Adjustments, the utilization of which will be determined by fiscal outcomes of June 30, 2023;
5. Authorize the City Manager to increase revenue and expenditure budget for various
departmental functions, when corresponding revenues comes in over budget: this would apply
to developmental activity, inspection activity, recreation program activity, and any other
departmental activity which generates correlating revenues, as verified by the Administrative
Services Director. Increased appropriations shall continue to be documented in the financial
records and conveyed to the City Council as part of the quarterly financial reviews;
6. Authorize the City Manager to increase revenues and expenditures related to the award of
grants, where there is no net impact to the City, as verified by the Administrative Services
Director. Increased appropriations shall continue to be documented in the financial records and
conveyed to the City Council as part of the quarterly financial reviews;
7. Authorize the City Manager to make transfers among the various funds, consistent with the
"Fund Balances FY 2023-24" as presented in the Proposed Budget. Fund transfers are reported
as part of the regular financial reports provided to the City Council;
8. Authorize the City Manager to increase the appropriations for Fiscal Year 2023-24 expenditures
in an amount not to exceed the amount of funds encumbered or designated by the City Manager
as needed for expenses that did not occur prior to the year-end, but are expected to be expended
in Fiscal Year 2023-24 consistent with the original purpose. This ability to carry-over funding
shall not apply to savings from personnel costs and shall only occur if the Department Activity
total for non -personnel expenditures was less than the amount budgeted for the same. This
must also be evaluated on a fund -by -fund basis. The actual amount of the increased
appropriation shall be reported to the City Council, and the City Manager may assign the fund
balance in an amount sufficient to account for the increase;
9. Authorize the City Manager to adjust the Fiscal Year 2023-24 appropriations to account for the
carryover of unspent Capital Improvement Project appropriations from Fiscal Year 2022-23. All
such adjustments shall be clearly recorded in the City financial records and shall only be for
projects that remain incomplete as of June 30, 2023;
Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 2 of 4
204
Attachment 1
10.Authorize the City Manager to transfer funds between capital projects, within the same funding
source. Any revisions, which alter the project's budget by adding a new funding source, except
new grants, are to be approved by the City Council;
11.Authorize the City Manager to appropriate funds from Committed and Assigned fund balances
that have been approved by the City Council for specific purposes;
12.Authorize the City Manager to appropriate funds from Internal Service Funds that have been set
aside for facilities, vehicle, and equipment replacement purposes; and
13.Authorize the City Manager to appropriate PEG fund based on the Tri-Valley Community
Television adopted budget allocation to the City.
PASSED, APPROVED AND ADOPTED this 16th day of May 2023 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Mayor
ATTEST:
City Clerk
Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 3 of 4
205
Attachment 1
EXHIBIT A
FISCAL YEAR 2023-24 SUMMARY OF APPROPRIATIONS
(Governmental and Proprietary Funds)
OPERATING PROGRAMS
APPROPRIATIO
City Attorney
City Council
City Manager's Office
Community Development
Finance
Fire
Non -Departmental
Parks & Community Services
Police
$985,000
599,803
13,837,058
6,275,880
2,527,616
17,432,170
6,949,131
9,078,128
29,680,541
Public Works
Total Operating Programs
33,896,248
$121,261,576
CAPITAL IMPROVEMENT PROGRAMS
111
General
Public Art
Parks
Streets
$2,696,840
500,000
3,894,115
17,851,382
Total Capital Improvement Programs (1)
$24,942,337
(1) Includes City funded project costs only
Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 4 of 4
206
GENERAL FUND SUMMARY Attachment 2
Revenues
Property Tax
Sales Tax
Sales Tax Reimbursements
Development Revenue
Transient Occupancy Tax
Other Taxes
Licenses & Permits
Fines & Penalties
Interest Earnings
Rentals and Leases
Intergovernmental
Charges for Services
Community Benefit Payments
Other Revenue
Actual Adopted
2021-22 2022-23
$55,186,388
26,456,903
(346,696)
9,803,444
1,255,575
7,025,567
354,643
70,714
2,269,289
1,647,882
324,519
8,022,099
50,000
2,452,034
$55,163,000
26,400,000
(405,555)
7,702,334
1,400,000
6,560,000
351,373
85,000
1,510,000
1,477,330
290,000
6,496,124
1,680,156
Amended
2022-23
$56,463,000
27,400,000
(405,555)
7,387,355
1,400,000
6,560,000
351,373
65,000
2,310,000
1,653,427
290,000
6,950,194
1,787,536
Update
2023-24
59,896,000
27,000,000
(375,000)
7,109,829
1,500,000
6,780,500
286,417
50,000
2,510,000
1,648,021
290,000
7,389,682
1,806,412
$ Change
from
Amended
3,433,000
(400,000)
30,555
(277,526)
100,000
220,500
(64,956)
(15,000)
200,000
(5,406)
439,488
18,876
% Change
from
Amended
6.1%
- 1.5%
- 7.5%
- 3.8%
7.1%
3.4%
-18.5%
- 23.1%
8.7%
- 0.3%
6.3%
Subtotal Revenues Operating $114,572,363 $108,709,762 $112,212,330 $115,891,861 $3,679,531
Transfers In
Unrealized Gains/Losses
$312,874
(15,525,055)
$77,900
$121,600
56,600
($65,000)
Total Revenues 1= $99,360,182 $108,787,662
Expenditures
Salaries & Wages $11,670,597 $13,249,383
Benefits 4,728,716 5,488,704
Services & Supplies 3,894,567 5,178,309
Internal Service Fund Charges 3,907,323 4,932,571
Utilities 2,511,166 3,485,435
Contracted Services 52,920,629 59,695,219
Capital Outlay 339,943 432,737
Debt Service Payment - 1,333,050
Contingency & Miscellaneous 958,117 223,440
$112,333,930 $115,948,461
$3,614,531
$13,531,615
5,562,488
5,444,414
4,932,571
3,720,435
61,911,855
626,987
1,333,050
158,440
14,150,396
5,386,283
6,238,992
5,443,747
3,898,997
62,778,423
120,625
1,331,850
223,910
$618,782
(176,205)
794,578
511,176
178,562
866,568
(506,362)
(1,200)
65,470
3.2°
4.6%
- 3.2%
14.6%
10.4%
4.8%
1.4%
- 80.8%
- 0.1 %
41.3%
Subtotal Expenditures - Operating
$80,931,058 $94,018,847
$97,221,855 $99,573,224
$2,351,368
2.4%
Operating Impact (REV-EXP)
$33,641,305 $14,690,915
$14,990,475 $16,318,637
$1,328,162
Transfer Outs & Contributions to Other Funds
Transfers Out (CIPs) - Com./Assig. Reserve
Transfers Out (CIPs) - Undesignated
Contribution to OPEB/PERS
Contribution to ISF & Other
Subtotal - Transfers Out & Contribution;
2,803,478 2,291,645
532,636 2,316,170
4,460,000
1,000,000 2,000,000
$4,336,114 $11,067,815
27,217,469
7,553,834
4,460,000
2,023,378
$41,254,681
$138,476,536
7,195,281
10,734,612
1,000,000
2,000,000
$20,929,893
$120,503,116
(20,022,188)
$3,180,778
(3,460,000)
(23,378)
($20,324,789)
($17,973,420)
Total Expenditures
$85,267,172 $105,086,662
GF Impact (Include CIP & Transfers)
$14,093,010
$3,701,000
($26,142,606)
($4,554,655)
- 73.6%
42.1%
- 77.6%
-1.2%
-49.3%
TOTAL GENERAL FUND BALANCE $223,857,505 $227,558,505
$197,714,899 $193,160,244 ($4,554,655)
-2.3%
Contracted Services Detail
Police Services
Fire Services
Maintenance Services (MCE)
Development (CDD and PW)
Other Contracted Services
Total Contracted Services
Actual
2021-22
$21,437,403
14,699,226
5,875,493
3,858,842
7,049,665
Adopted
2022-23
$23,985,730
15,311,310
7,220,710
4,312,851
8,864,618
Amended
2022-23
$24,085,730
15,471,310
7,220,710
4,630,128
10,503,978
Update
2023-24
24,835,923
16,313,430
7,925,056
3,606,108
10,097,906
$ Change
from
Amended
$750,193
842,120
704,346
(1,024,020)
(406,072)
Change
from
Amended
3.1%
5.4%
9.8%
- 22.1%
- 3.9%
$52,920,629 ` $59,695,219
$61,911,855 $ 62,778,423
$866,568
1.40%
(1) Amended budget for operating expenditures includes $1,856,112 carryover from FY
(2) Amended Budget for Transfers Out to CIP reflects the $12,510,109 carryover from
(3) Police and Fire liability insurance amounts are not included above, they are included
21-22
FY 21-22
in Services & Supplies.
207
GENERAL FUND RESERVES
Attachment 3
RESERVE DESCRIPTION
Actual
2021-22
Net
Change
Projected
2022-23
Net
Change
Projected
2023-24
on -Spendable
Prepaid Expenses
' estricted
$10,541
10,541
$4,261,640
$10,541
$10,541
10,541
$4,261,640
10,541
$4,261,640
Cemetery Endowment
Developer Contribution - Downtown
Developer Contr - Heritage Park
Developer Contr - Nature Park
Section 115 Trust - Pension
Heritage Park Maintenance
60,000
1,490,000
19,000
60,000
1,882,640
750,000
60,000
1,490,000
19,000
60,000
1,882,640
750,000
60,000
1,490,000
19,000
60,000
1,882,640
750,000
Committed
$73,346,367 ($22,769,786)
$50,576,582
$50,576,582
Advance to Public Facility Fee
Downtown Public Improvement
Economic Stability
Emergency Communications
Fire Svcs Pension/OPEB
Innovations & New Opportunity
One -Time Initiative - Capital
One -Time Initiative - Operating
Public Safety Reserve
Specific Committed Reserves
Cemetery Expansion (CIP)
Contribution to Public Facility Fee
Cultural Arts Center (CIP)
Don Biddle Park (CIP)
Fallon Sports Park III Contingency
Lease Revenue Bond Payoff
Maintenance Facility (CIP)
Utility Undergrounding (CIP)
Assigned
9,523,096
15,176,230
8,000,000
532,113
5,671,094
1,026,591
6,419,657
503,860
2,600,000
(9,523,096)
(426,221)
(3,460,000)
(132,093)
(1,420,149)
(13,748)
(6,964,197)
(675,193)
(100,000)
(55,089)
$93,266,322 ($22,375,736)
(4,088,843)
(2,182,419)
(4,277)
(1,600,546)
13,748
6,000,000
7,139,197
675,193
510,500
6,000,000
55,089
3,500,000
14,750,009
8,000,000
532,113
2,211,094
894,498
4,999,508
503,860
2,600,000
6,000,000
175,000
410,500
6,000,000
3,500,000
$70,890,586 ($6,635,281)
14,750,009
8,000,000
532,113
2,211,094
894,498
4,999,508
503,860
2,600,000
6,000,000
175,000
410,500
6,000,000
3,500,000
$64,255,305
Accrued Leave
Catastrophic Loss
CIP Carryovers
Fiscally Responsible Adjustment
Municipal Regional Permit
Non -Streets CIP Commitments
Operating Carryovers
Parks and Streets Contingency
Pension & OPEB
Relocate Parks Dept
Service Continuity
Dublin Blvd Extension
Specific Assigned Reserves
ARPA Revenue Replacement
Climate Action Plan
Contribution to ISF
Facade Improvement Grants
HVAC Replace. & Civic Ctr Improv. (CIP)
Pavement Management
Public Safety Complex (CIP)
Village Pkwy Pavement Reconstruction
1,308,044
17,710,320
4,088,843
325,000
2,209,778
3,276,777
1,600,546
201,270
17,000,000
500,000
3,150,000
20,000,000
665,878
3,000,000
1,500,000
364,256
3,278,409
2,000,000
87,200
11,000,000
1,000,000
(13,742,559)
(62,000)
(1,307,892)
(87,200)
(300,000)
1,308,044
17,710,320
325,000
27,359
3,272,500
201,270
18,000,000
500,000
3,150,000
6,257,441
665,878
2,938,000
1,500,000
364,256
1,970,517
2,000,000
10,700,000
1,000,000
(6,257,441)
(440,000)
(687,840)
(250,000)
1,308,044
17,710,320
325,000
27,359
3,272,500
201,270
19,000,000
500,000
3,150,000
665,878
2,498,000
1,500,000
364,256
1,282,677
2,000,000
10,450,000
Unassigned
$52,972,635 $19,002,916
$71,975,551 $2,080,626
$74,056,176
Unassigned -Unrealized Gains
Unassigned (Available)
TOTAL RESERVES
(11,008,294)
63,980,929
$223,857,505
(11,008,294)
82,983,845
($26,142,606) $197,714,899
(11,008,294)
85,064,471
($4,554,655) $193,160,244
208
Attachment 4
City of Dublin
CALIFORNIA
PROPOSED BUDGET
Fiscal Years 2023-24
209
i1
DUBLIN
CALIFORNIA
Fiscal Year 2023-24
Budget Update
May 2023
210
1. TABLE OF CONTENTS
3 I Fiscal Year 2023-24 Table of Contents
211
Table of Contents
Contents
1. TABLE OF CONTENTS 3
Table of Contents 4
2. FUNDS SUMMARY 6
Overview of Revenue 7
Revenue Overview by Fund 8
Overview of Expenditures 13
Operating Budget Overview 15
Overview of Fund Balances 17
3. GENERAL FUND SUMMARY 22
General Fund Operating Summary 23
General Fund Reserves 26
4. FIDUCIARY FUNDS 28
Dublin Crossing Bond Series 2015-1 (Fund 5102) 29
Fallon Village Geologic Hazard Abatement District (5301) 30
Schaefer Ranch Geologic Hazard Abatement District (5302) 31
Fallon Crossing (North Tassajara) Geologic Hazard Abatement District (5321) 32
CERBT (OPEB) Trust Fund (Fund 5171) 33
5. STRATEGIC PLAN 34
Adopted Strategic Plan 35
6. APPENDIX 38
Historical Comparison of Expenditures 39
Fiscal Year 2023-24 Human Services Grant 42
4 I Fiscal Year 2023-24 Table of Contents
212
Position Allocation Plan
Fiscal Year 2023-24 Appropriations Limit
5 I Fiscal Year 2023-24 Table of Contents
43
48
213
2.FUNDS SUMMARY
6 I Fiscal Year 2023-24 Funds Summary
214
Overview of Revenue
REVENUE SUMMARY BY FUND TYPE
Category
Actual
2021-22
Adopted
Budget
2022-23
Amended
Budget
2022-23
Update
2023-24
$ Change
from
Amended
Change
from
Amended
Governmental Funds
Property Taxes
Sales Taxes
Other Taxes
Special Assessments
Licenses & Permits
Fines & Penalties
Use Of Money & Property
Intergovernmental
Charges For Services
Other Revenue
Other Financing Sources
$55,190,700
27,935,894
8,281,142
1,522,725
5,908,828
193,019
(10,021,701)
7,753,473
20,191,228
22,741,442
21,191,327
$55,163,000 $56,463,000
27,508,445 28,508,445
7,960,000 7,960,000
1,644,797 1,644,797
4,024,891 3,849,891
185,000 165,000
4,002,780 4,978,877
11,357,652 20,341,967
18,350,795 18,664,886
2,514,440 2,691,578
$59,896,000
28,392,708
8,280,500
1,691,788
3,728,989
150,000
5,190,591
7,275,879
19,082,794
2,721,168
$3,433,000
(115,737)
320,500
46,991
(120,902)
(15,000)
211,714
(13,066,088)
417,908
29,590
6.1%
- 0.4%
4.0%
2.9%
- 3.1%
- 9.1%
4.3%
-64.2%
2.2%
1.1%
Total
$160,888,077
$132,711,800 $145,268,441 $136,410,417 $8,858,024
-6.1%
Pro • rietar Funds
Use Of Money & Property
Internal Service Charges
Other Revenue
Total
$220,908
4,041,760
932,847
$5,195,515
$195,000
5,026,703
1,048,320
$195,00011 $195,000
5,026,703 5,559,660
1,048,320 1,087,640
532,957
39,320
$6,270,023 $6,270,023 $6,842,300 $572,277
0.0%
10.6%
3.8%
9.1%
Grand Total (1)
$166,083,592
$138,981,823 $151,538,464 $143,252,717 ($8,285,747)
-5.5%
7 I Fiscal Year 2023-24
Funds Summary
215
Revenue Overview by Fund
Fund
Fund Title
1001 General Fund
1005 Community Benefits Payment
1009 Developer Deposit
2101 State Seizure/Special Activity Fund
2102 Vehicle Abatement
2103 SLES/COPS Fund - CA
2104 Local Law Enforcement Block Grant - Fed
2106 Traffic Safety
2109 EMS Special Revenue
2111 Enforcement Grants
2201 State Gas Tax
2202 SAFETEA-LU
2203 Transportation Development Act
2204 Measure B-Local Streets
2205 Measure B-Bike & Ped
2206 State Transportation Improvement
2207 TFAC/Transportation for Clean Air
2212 ACTC - Vehicle Registration Fee
2214 Measure BB -Local Streets
2215 Measure BB -Bike & Ped
2216 Measure B Grants
2217 Measure BB Grants
2218 Measure RR - Safe Routes to BART
2220 Road Maint & Rehab Account (RMRA)
2302 Measure D
8 I Fiscal Year 2023-24
Actual
2021-22
$94,849,970
67,726
4,129,613
81,476
85,979
164,371
50,000
122,304
209,902
314,362
1,571,684
17,416
551,459
199,562
29,651
274,580
289,701
821,644
272,094
2,109
444,014
121,242
1,378,477
214,796
Adopted
Budget
2022-23
$104,772,583
10,000
3,927,179
200
35,500
102,000
100,100
216,000
321,584
1,898,231
17,317
270,367
1,142,000
377,000
741,717
1,277,424
238,000
Amended
Budget
2022-23
$108,415,130
10,000
3,787,200
69,957
35,500
102,000
100,100
216,000
321,584
1,898,231
661,000
17,317
42,349
753,839
996,367
1,142,000
377,000
5,183,703
1,378,758
1,277,424
238,000
Update
2023-24
$112,332,191
10,000
3,549,670
420
37,150
1 104,200
1
100,200
222,200
F 331,681
2,120,096
270,367
1,318,556
454,152
J♦ 1,851,014
J 239,000
$ Change
from
Amended
$3,917,061
(237,530)
(69,537)
1,650
2,200
100
6,200
10,097
221,865
(661,000)
(17,317)
(42,349)
(753,839)
(726,000)
176,556
77,152
(5,183,703)
(1,378,758)
573,590
1,000
Change
from
Amended
Funds Summary
3.6%
-6.3%
- 99.4%
4.6%
2.2%
0.1
2.9%
3.1%
11.7%
- 100.0%
- 100.0%
-100.0%
- 100.0%
- 72.9%
15.5%
20.5%
- 100.0%
- 100.0%
44.9%
0.4%
216
REVENUE OVERVIEW BY FUND CONTINUED
Fund
Fund Title
2303 Garbage Service Fund
2304 Local Recycling Programs
2321 Storm Water Management
2322 Box Culvert
2323 Dublin / Dougherty
2324 Village Parkway
2403 State Grant Park
2601 Small Business Assistance
2701 Street Light District 1983-1
2702 Landscape District Stagecoach 1983-2
2703 Landscape District Dougherty 1986-1
2704 Landscape District Santa Rita 1997-1
2705 Street Light District East Dublin 1999-1
2710 Dublin Crossing CFD Series 2017-1
2801 Public Art Fund
2811 Cable TV Facilities
2901 Affordable Housing Fund
2902 Noise Mitigation Fund
2903 Community Development Block Grant
2906 Federal COVID-19 Financial Assistance
2907 American Rescue Plan Act (ARPA)
2911 Building Homes and -fobs Act
2912 State Housing Grant
2920 Federal Grant - General
9 I Fiscal Year 2023-24
Adopted Amended
Actual Budget Budget
2021-22 2022-23 2022-23
7,700,745 7,627,500 7,627,500
112,375 55,256 55,256
676 1,000 1,000
4,422 5,000 5,000
789 500 500
520 500 500
2,022,400 2,022,400
101,215 100,000 100,000
321,671 320,395 320,395
103,533 104,694 104,694
166,266 198,091 198,091
373,624 390,680 390,680
323,693 336,937 336,937
77,143 117,000 117,000
90,865 45,000 45,000
130,981 127,000 127,000
5,708,962 218,827 218,827
1,921 762 762
405,780 305,600 525,984
10,081
2,027,867 3,544,256 3,544,256
310,000
300,000 300,000
450,000
Update
2023-24
7,828,250
147,202
1,100
5,500
550
550
271,600
100,000
319,916
127,261
206,138
391,680
352,293
117,200
45,000
127,000
205,855
435
105,600
1,579,419
$ Change
from
Amended
200,750
91,946
100
500
50
50
(1,750,800)
(479)
22,567
8,047
1,000
15,356
200
(12,972)
(327)
(420,384)
(1,964,837)
(310,000)
(300,000)
(450,000)
% Change
from
Amended
Funds Summary
2.6%
166.4%
10.0%
10.0%
10.0%
10.0%
- 86.6%
- 0.1
21.6%
4.1
0.3%
4.6%
0.2%
- 5.9%
- 42.9%
- 79.9%
- 55.4%
- 100.0%
-100.0%
- 100.0%
217
REVENUE OVERVIEW BY FUND CONTINUED
Fund
Fund Title
Adopted Amended $ Change
Actual Budget Budget Update from
2021-22 2022-23 2022-23 2023-24 Amended
Change
from
Amended
4101
4102
4103
4104
4105
4106
4107
4108
4110
4111
4201
4310
4304
4305
4306
4309
4311
4401
6105
6205
6305
6605
6901
7102
otal (1)
Community Park Land
Neighborhood Park Land
Community Park Improvements
Neighborhood Park Improvements
Community Buildings
Library
Civic Center
Aquatic Center
Community Nature Park Land
Community Nature Park Improvements
Fire Impact Fees
Eastern Dublin Transportation Impact Fee
West Dublin Transportation Impact Fee
Dougherty Valley TIF
Tri-valley Transportation Fee
Mitigation Contributions
Dublin Crossing TIF - Cat1
Dublin Crossing Fund
Vehicles Replacement
Facilities Replacement
Equipment Replacement
IT Fund
Retiree Health
Energy Improv Lease - Bond
(1) Excludes Transfers In and Fiduciary Funds
10 I Fiscal Year 2023-24
2,898,453
1,329,568
1,582,338
955,662
2,037,664
164,183
591,633
182,268
71
117,684
172,221
393,062
716,817
63,279
659,507
2,970
386,604
3,515,502
564,586
448,772
1,069,709
2,179,601
932,849
21,191,327
$166,083,592
100,000 100,000 105,618 5,618 5.6%
100,000 100,000 100,000
63,580 63,580 100.0%
50,000 50,000 50,000
460,460 460,460 300,769 (159,691) -34.7%
45,806 45,806 37,660 (8,146) -17.8%
60,000 60,000 121,064 61,064 101.8%
41,314 41,314 26,759 (14,555) -35.2%
50 50 50
20,000 20,000 23,943 3,943 19.7%
39,674 39,674 28,712 (10,962) -27.6%
153,000 153,000 333,281 180,281 117.8%
20,000 20,000 20,000
60,000 60,000 60,000
212,896 212,896 185,535 (27,361) -12.9%
80,000 80,000
766,088 766,088
514,278 514,278
1,024,559 1,024,559
2,916,778 2,916,778
1,048,320 1,048,320
$138,981,823
$151,538,464
80,000
658,058 (108,030)
490,531 (23,747)
876,865 (147,694)
3,729,206 812,428
1,087,640 39,320
$143,252,717
$8,285,747
-14.1%
-4.6%
-14.4%
27.9%
3.8%
-5.5%
Funds Summary
218
REVENUE BY FUND HIGHLIGHTS:
Fund Fund Title
Variance Analysis
1000 General Fund
2201 State Gas Tax
2202 Federal Transportation Grant
2207 Transportation for Clean Air
2212
Alameda County Transportation
Vehicle Registration Fee
2214-5 Measure BB -Local Streets/Bike & Ped
2217 Measure BB Grants
2218 Measure RR - Safe Routes to BART
2220 Road Maint & Rehab Account (RMRA)
2403 State Park Grants
11 I Fiscal Year 2023-24
Increase. Due to increase in projected Property Taxes.
Increase. Based on State projections with rate increase.
Decrease. FY 2022-23 included onetime grant funding for the Dublin
Boulevard Pavement Rehabilitation Project.
Decrease. FY 2022-23 included County grant funds for the Citywide
Signal Communication Upgrade and Iron Horse Trail Bridge.
Commission - Decrease. FY 2022-23 included a onetime grant for the Citywide
Bicycle and Pedestrian Improvements project.
Increase. Due to sunset of Measure B sales tax revenues and combine
with Measure BB.
Decrease. FY 2022-23 included grant funds for the Iron Horse Bridge
Project.
Decrease. FY 2022-23 included grant funds for the Iron Horse Bridge
Project.
Increase. Based on State projections. Department of Finance estimates
FY 2022-23 and FY 2023-24 RMRA revenues with double digit
increase.
Decrease. City received onetime State Park grant fund the Iron Horse
Nature Park and Open Space project.
Funds Summary
219
REVENUE BY FUND HIGHLIGHTS:
2903 Community Development Block Grant
2907 American Rescue Plan Act (ARPA)
2911 Building Homes and Jobs Act
2912 State Housing Grant
2920 Federal Grant - General
4000 Impact Fees
6605 IT Fund
12 I Fiscal Year 2023-24
Decrease. City received two one-time passthrough grants in FY
2022-23, one for Axis Community Health new service site and the
other for School of Imagination parking lot improvements.
Decrease. Budgeted amount represents the recognized ARPA revenue,
ARPA revenue is only recognized when expenditures incurred.
Decrease. One-time State Grant for Multi -Family Residence Design
Standards and Housing Element Site Analysis
Decrease. One-time grant funding for the Housing Element Update
Decrease. One-time passthrough grant funding for Mental Health
Urgent Care services
Based on development project timelines.
Increase. The revenue is an internal service charge of IT operating
costs to City departments. The increase is primarily due to the addition
of positions to reduce the City's vulnerability to cybersecurity threats
and provide a dedicated resource to support citywide AV facilities.
Funds Summary
220
Overview of Expenditures
EXPENDITURES OVERVIEW BY CATEGORY
eratin . Pro . rams
overnmenta un. s
Salaries & Wages
Benefits
Services & Supplies
Internal Service Fund Charges
Utilities
Contracted Services
Professional Consulting
Loans
Capital Outlay
Other
Total Governmental Funds
Proprietary Funds
Salaries & Wages
Benefits
Services & Supplies
Internal Service Fund Charges
Utilities
Contracted Services
Professional Consulting
Capital Outlay
Other
Total Proprietary Funds
Actual
2021-22
$11,869,948
4,780,043
4,093,506
3,968,591
3,088,642
62,560,132
2,524,545
713,283
474,853
1,314,117
$95,387,661
$632,683
1,096,026
797,345
73,169
121,083
132,849
91,945
1,039,821
419,521
$4,404,442
Adopted
Budget
2022-23
$13,651,710
10,120,578
5,472,481
4,979,168
4,007,497
70,109,412
2,869,476
160,000
467,737
1,856,490
$113,694,548
$660,693
1,217,669
1,389,894
47,535
212,493
121,318
315,496
919,400
$4,884,498
Amended
Budget
2022-23
$14,065,087
10,194,362
5,914,612
4,979,168
4,265,497
71,899,855
4,253,410
160,000
863,947
2,819,940
$119,415,877
$743,242
1,228,767
1,314,247
47,535
212,493
121,318
374,626
1,435,878
$5,478,106
Update
2023-24
$14,623,142
6,503,163
6,639,715
5,525,375
4,552,062
73,247,957
2,608,123
160,000
150,172
1,715,760
$115,725,470
$1,117,120
1,426,402
1,641,468
34,284
229,275
128,467
221,590
737,500
$5,536,106
$ Change
from
Amended
$558,055
(3,691,199)
725,104
546,207
286,565
1,348,102
(1,645,287)
(713,775)
(1,104,180)
$3,690,407
$373,878
197,635
327,221
(13,251)
16,782
7,149
(153,036)
(698,378)
$58,000
% Change
from
Amended
4.0%
- 36.2%
12.3%
11.0%
6.7%
1.9%
- 38.7%
0.0%
-82.6%
- 39.2%
-3.1%
50.3%
16.1%
24.9%
- 27.9%
7.9%
5.9%
- 40.9%
- 48.6%
Total 0 . eratin • Pro • rams
$99 792 102
$118 579 046
$124 893 983
$121 261 576
$3 632 407
-2.9%
13 I Fiscal Year 2023-24
Funds Summary
221
EXPENDITURES OVERVIEW BY CATEGORY
Actual
2021-22
Adopted
Budget
2022-23
Amended
Budget
2022-23
Update
2023-24
$ Change
from
Amended
Change
from
Amended
Ca . ital Im . rovement Pro • rams
General
Public Art
Parks
Streets
$12,978,975
99,457
13,301,230
4,030,044
$5,660,495
150,000
7,193,465
9,999,924
$32,504,973
1,445,860
24,734,796
63,566,325
$2,696,840
500,000
3,894,115
17,851,382
($29,808,133)
(945,860)
(20,840,681)
45,714,943
- 91.7%
- 65.4%
-84.3%
- 71.9%
Total Ca 'ital Im . rovement Pro • rams (1)
$30 409 707 $23 003 884 $122 251 954
$24 942 337
$97 309 617
-79.6%
GRAND TOTAL (2)
$130,201,809 $141,582,930 $247,145,937
$146,203,913
($100,942,024)
-40.8%
(1) Excludes Developer Built and outside funding sources
(2) Excludes Fiduciary Funds, Transfers Out, and Depreciation Expenditures
14 I Fiscal Year 2023-24
Funds Summary
222
Operating Budget Overview
Department
Actual
FTE 2021-22
Adopted
Budget
2022-23
Amended
Budget
2022-23
Update
2023-24
$ Change
from
Amended
% Change
from
Amended
City Attorney
City Council
City Manager's Office
Community Development
Finance
Fire
Non -Departmental
Parks & Community Services
Police
Public Works
$602,473
421,111
27 9,782,529
19 5,795,290
8 2,164,756
1 15,562,867
7,203,711
24 8,781,098
4 25,682,401
22 23,795,866
$985,000
543,506
12,240,213
7,105,179
2,408,430
16,154,987
11,236,310
8,534,085
28,951,654
30,419,682
$985,000
543,506
12,994,903
8,287,348
2,418,430
16,314,987
12,933,559
8,764,364
29,442,393
32,209,493
$985,000
599,803
13,837,058
6,275,880
2,527,616
17,432,170
6,949,131
9,078,128
29,680,541
33,896,248
$56,297
842,155
(2,011,468)
109,186
1,117,183
(5,984,428)
313,764
238,149
1,686,755
10.4%
6.5%
-24.3%
4.5%
6.8%
-46.3%
3.6%
0.8%
5.2%
TOTAL OPERATING PROGRAMS
105 $99,792,102
$118,579,046
$124,893,983
$121,261,576
($3,632,407)
-2.9%
15 I Fiscal Year 2023-24
Funds Summary
223
EXPENDITURES BY DEPARTMENT HIGHLIGHTS:
Department Variance Analysis
City Manager's Office
Community Development
Finance
Fire Department
Non -Departmental
Parks & Community Services
Police
Public Works
Increase due to personnel cost of three additional staff in Information
Services, increase in costs for insurance premiums, increase in animal
control contract costs, and budget for disaster preparedness consulting
services and 2024 March election.
Decrease in professional services due to development activities and
completion of projects that utilize grant funding.
Increase in professional services for investment services and user fee
study.
Fire contract cost increase due to COLA and benefit costs increase.
Decrease due to one-time additional payment to fund DRFA pension
unfunded liability in FY 2022-23, as well as CDBG passthrough grants for
Axis Community Health new service site and the other for School of
Imagination parking lot improvements.
Increase due to addition of one Recreation Coordinator and increase in
cost for contract classes and programs, which are offset by revenues.
Police contract cost increase due to COLA and benefit costs increase. FY
2022-23 Amended budget includes carryover funds for the Behavioral
Unit and Dispatch from prior year, which makes year -over -year increase
appear smaller.
Increase primarily in Maintenance Services division, increase in MCE
contract services costs due to the addition of Fallon Sports Park Phase 3
and adjustment in labor rates, projected rate increase to utilities; and
increases in professional service contracts, includes Transportation
Demand Management Plan.
16 I Fiscal Year 2023-24 Funds Summary
224
Overview of Fund Balances
SUMMARY BY FUND TYPE
Governmental
Proprietary
Total
Fiscal Year 2022-23
Beginning Balance
Revenues
Transfers In
Expenditures
Transfers Out
$345,920,867
145,268,440
122,396,932
241,667,831
120,938,981
$63,716,084
6,270,023
2,000,000
5,478,106
3,457,951
1
$409,636,952
151,538,463
124,396,932
247,145,937
124,396,932
Endin ' Balance
$250,979,428
$63,050,050 $314,029,478
Fiscal Year 2023-24
Beginning Balance
Revenues
Transfers In
Expenditure s
Transfers Out
$250,979,428
136,410,417
24,998,937
140,667,807
26,828,937
$63,050,050
6,842,300
2,000,000
5,536,106
170,000
$314,029,478
143,252,717
26,998,937
146,203,913 '
26,998,937
Ending Balance $244,892,037 $66,186,244 $311,078,282
Note: Fund Balance is equal to the difference between assets and liabilities in a fund. It should not be confused with spendable cash. As an
example, the Affordable Housing Fund has a projected Fund Balance of $28.8 million in FY 23-24; of that amount, $14.3 million is in the form
of loans to affordable housing projects.
17 I Fiscal Year 2023-24
Funds Summary
225
FISCAL YEAR 2022-2023 FUND BALANCE PROJECTIONS
Fund Title
1000 General Fund
2101 State Seizure/Special Activity Fund
2102 Vehicle Abatement
2103 SLES/COPS Fund - CA
2106 Traffic Safety
2109 EMS Special Revenue
2111 Enforcement Grants
2201 State Gas Tax
2202 Federal Transportation Grant
2203 Transportation Development Act
2204 Measure B Sales Tax -Local Streets
2205 Measure B Sales Tax -Bike & Ped
2206 State Transportation Improvement
2207 TFAC/Transportation for Clean Air
2212 ACTC - Vehicle Registration Fee
2214 Measure BB Sales Tax - Local Streets
2215 Measure BB Sales Tax - Bike & Pede;
2216 Measure B Grants
2217 Measure BB Grants
2218 Measure RR - Safe Routes to BART
2220 Road Maint & Rehab Account (RMR
2302 Measure D
2303 Garbage Service Fund
2304 Local Recycling Programs
2321, Storm Water Management
2322 Box Culvert
2403 State Grant - Park
2601 Small Business Assistance
2701, Street Light District Funds
18 I Fiscal Year 2023-24
FY 2022-23 ;, .. - ... .
Beg. Fund
Balance
$223,857,506
$92,329
$326,823
$280,383
($55,791)
$245,562
$1,523
$3,726,665
$17,416
$916,200
$340,043
($13,650)
($465,134)
$242,434
$748,337
$405,775
$187,917
$23,313
$2,863,115
$629,947
$215,129
$196,027
$235,074
$398,344
$275,152
$1,585,155
Revenue
112,212,330
69,957
35,500
102,000
100,100
216,000
321,584
1,898,231
661,000
17,317
42,349
753,839
996,367
1,142,000
377,000
5,183,703
1,378,758
1,277,424
238,000
7,627,500
55,256
2,000
5,000
2,022,400
100,000
657,332
Transfer In
121,600
23,378
Expenditures
101,681,855
125,883
35,677
100,000
58,179
177,937
321,584
1,158,775
215,473
19,080
523,702
7,620,000
96,256
16,800
100,000
624,736
Transfer Out
36,794,681
50,000
3,903,172
661,000
17,317
955,705
345,406
28,699
288,705
996,115
1,425,980
493,814
5,146,840
1,378,758
3,705,950
65,000
4,360
2,294,000
546,909
End. Fund
Balance
$197,714,900
$36,403
$276,646
$282,383
($13,870)
$283,625
$1,523
$562,949
$17,416
($39,505)
($5,364)
$27,212
$464,357
$269,881
$187,917
$60,176
$434,589
$302,623
$222,629
$150,667
$220,274
$403,344
($271,600)
$275,152
$1,070,842
Funds Summary
226
FISCAL YEAR 2022-2023 FUND BALANCE PROJECTIONS
Fund Title
2702- Landscape District Funds
2710 CFD 2017-1
2801 Public Art Fund
2811 Cable TV Facilities
2901 Affordable Housing Fund Ll)
2902 Noise Mitigation Fund
2903 Community Development Block Grai
2906 Federal COVID-19 Financial Assistai
2907 American Rescue Plan Act (ARPA)
2911 Building Homes and jobs Act
2912 State Housing Grant
2920 Federal Grant - General
3000 Capital Improvement Project Funds
4100 Public Facility Fees
4201 Fire Impact Fees
4300 Traffic Impact Fees
4400 Dublin Crossing Fund
6105 ISF - Vehicles
6205 ISF - Facilities "
6305 ISF - Equipment
6605 ISF - IT Fund
6901 ISF - Retiree Health
7102 Energy Improv Lease - Bond
GRAND TOTAL (3)
FY 2022-23 Amended
Beg. Fund
Balance
$2,100,792
$329,252
$3,927,675
$459,006
$29,913,316
$24,413
$6,600
$59,851
($278,013)
($76,913)
$21,315,680
$257,707
$29,181,770
$12,384,221
$6,176,965
$45,902,276
$9,258,095
$2,330,369
$48,380
$9,039,916
$409,636,952
Revenue
693,465
117,000
45,000
127,000
218,827
762
525,984
3,544,256
310,000
300,000
450,000
877,630
39,674
445,896
80,000
766,088
514,278
1,024,559
2,916,778
1,048,320
$151,538,464
Transfer In Expenditures
517,450
30,498
80,250
70,000
868,279
519,384
3,257,857
1,835
223,087
450,000
122,251,954 122,251,954
21,300
200,000
300,000
514,496
2,000,000 132,000
769,657
3,013,633
1,048,320
$124,396,932
(1) Beginning Fund Balance includes $14,394,159 in outstanding loans.
(2) Beginning Fund Balance includes 42,368,681 as Net Investment in Capital Assets.
19 I Fiscal Year 2023-24
$247,145,937
Transfer Out
585,301
1,445,860
6,600
25,823,825
24,284,259
800,000
2,903,638
85,426
468,888
8,890,725
$124,396,932
End. Fund
Balance
$1,691,506
$415,754
$2,446,566
$516,006
$29,263,864
$25,175
$6,600
$59,851
$286,399
$30,152
($3,651,814)
$97,381
$5,043,407
$11,664,221
$6,428,557
$45,380,916
$9,427,571
$1,764,626
$48,380
$149,191
I $314,029,478
Funds Summary
227
FISCAL YEAR 2023-2024 FUND BALANCE PROJECTIONS
Fund Title
1000 General Fund
2101 State Seizure/Special Activity Fund
2102 Vehicle Abatement
2103 SLES/COPS Fund - CA
2106 Traffic Safety
2109 EMS Special Revenue
2111 Enforcement Grants
2201 State Gas Tax
2203 Transportation Development Act
2204 Measure B Sales Tax -Local Streets
2205 Measure B Sales Tax -Bike & Ped
2212 ACTC - Vehicle Registration Fee
2214 Measure BB Sales Tax - Local Streets
2215 Measure BB Sales Tax - Bike & Pede;
2216 Measure B Grants
2217 Measure BB Grants
2220 Road Maint & Rehab Account
2302 Measure D
2303 Garbage Service Fund
2304 Local Recycling Programs
2321, Storm Water Management
2322 Box Culvert
2403 State Grant - Park
2601 Small Business Assistance
2701,
2705 Street Light District Funds
2702-
2704 Landscape District Funds
20 I Fiscal Year 2023-24
FY 2023-24 Update
Beg. Fund
Balance
$197,714,900
$36,403
$276,646
$282,383
($13,870)
$283,625
$1,523
$562,949
$17,416
($39,505)
($5,364)
$27,212
$464,357
$269,881
$187,917
$60,176
(RMR $434,589
$302,623
$222,629
$150,667
$220,274
$403,344
($271,600)
$275,152
$1,070,842
$1,691,506
Revenue
115,891,861
420
37,150
104,200
100,200
222,200
331,681
2,120,096
270,367
1,318,556
454,152
1,851,014
239,000
7,828,250
147,202
2,200
5,500
271,600
100,000
672,209
725,079
Transfer In
56,600
447,638
7,820,000
72,647
23,600
100,000
657,167
755,995
End. Fund
Expenditures Transfer Out Balance
100,573,224
29,547
100,000
84,000
265,610
331,681
1,372,119
19,929,893 $193,160,244
$7,276
50,000 $263,796
$286,583
$2,330
$240,215
$1,523
659,460 $651,466
$17,416
($39,505)
($5,364)
100,000 165,040 $32,539
1,110,000 $672,913
20,225 348,228 $355,580
$187,917
$60,176
1,123,961 $1,161,642
$93,985
$230,879
$225,222
$198,874
$408,844
$275,152
42,000 $1,043,884
$1,660,590
Funds Summary
228
FISCAL YEAR 2023-2024 FUND BALANCE PROJECTIONS
Fund Title
2710 CFD 2017-1
2801 Public Art Fund
2811 Cable TV Facilities
2901 Affordable Housing Fund c`)
2902 Noise Mitigation Fund
2903 Community Development Block Grai
2906 Federal COVID-19 Financial Assistai
2907 American Rescue Plan Act (ARPA)
2911 Building Homes and Jobs Act
3000 Capital Improvement Project Funds
4100 Public Facility Fees
4201 Fire Impact Fees
4300 Traffic Impact Fees
4400 Dublin Crossing Fund
6105 ISF - Vehicles
6205 ISF - Facilities
6305 ISF - Equipment
6605 ISF - IT Fund
6901 ISF - Retiree Health
7102 Energy Improv Lease - Bond
FY 2023-24 Update
Beg. Fund
Balance
$415,754
$2,446,566
$516,006
$29,263,864
$25,175
$6,600
$59,851
$286,399
$30,152
($3,651,814)
$97,381
$5,043,407
$11,664,221
$6,428,557
$45,380,916
$9,427,571
$1,764,626
$48,380
$149,191
Revenue
117,200
45,000
127,000
205,855
435
105,600
1,579,419
829,443
28,712
598,816
80,000
658,058
490,531
876,865
3,729,206
1,087,640
Transfer In
24,942,337
2,000,000
Expenditures
31,030
80,250
35,000
700,920
GRAND TOTAL I $314,029,478 I $143,252,717 I $26,998,937
Beginning Fund Balance includes $14,394,159 in outstanding loans.
Beginning Fund Balance includes 42,368,681 as Net Investment in Capital Assets.
21 I Fiscal Year 2023-24
99,000
1,865,819
24,942,337
100,000
60,000
207,000
530,500
3,729,206
1,069,400
$146,203,913
End. Fund
Transfer Out Balance
$501,925
500,000 $1,911,316
$608,006
$28,768,799
$25,610
6,600 $6,600
$59,851
2,279,875
613,880
170,000
$26,998,937
$30,152
($5,102,246)
$26,093
$4,968,343
$11,744,221
$6,879,615
$47,701,447
$9,773,936
$1,764,626
$66,620
$149,191
$311,078,282
Funds Summary
229
3. GENERAL FUND SUMMARY
22 I Fiscal Year 2023-24 General Fund Summary
230
General Fund Operating Summary
OVERVIEW
$ Change % Change
Actual Adopted Amended Update from from
2021-22 2022-23 2022-23 2023-24 Amended Amended
•
Property Tax
Sales Tax
Sales Tax Reimbursements
Development Revenue
Transient Occupancy Tax
Other Taxes
Licenses & Permits
Fines & Penalties
Interest Earnings
Rentals and Leases
Intergovernmental
Charges for Services
Community Benefit Payments
Other Revenue
$55,186,388
26,456,903
(346,696)
9,803,444
1,255,575
7,025,567
354,643
70,714
2,269,289
1,647,882
324,519
8,022,099
50,000
2,452,034
$55,163,000
26,400,000
(405,555)
7,702,334
1,400,000
6,560,000
351,373
85,000
1,510,000
1,477,330
290,000
6,496,124
1,680,156
$56,463,000
27,400,000
(405,555)
7,387,355
1,400,000
6,560,000
351,373
65,000
2,310,000
1,653,427
290,000
6,950,194
59,896,000
27,000,000
(375,000)
7,109,829
1,500,000
6,780,500
286,417
50,000
2,510,000
1,648,021
290,000
7,389,682
1,787,536 1,806,412
3,433,000
(400,000)
30,555
(277,526)
100,000
220,500
(64,956)
(15,000)
200,000
(5,406)
6.1%
-1.5%
-7.5%
-3.8%
7.1%
3.4%
-18.5%
-23.1
8.7%
-0.3%
439,488 6.3%
18,876 1.1%
Subtotal Revenues - Operating
$114,572,363 $108,709,762 $112,212,330 $115,891,861 $3,679,531
3.3%
Transfers In
Unrealized Gains/Losses
$312,874
(15,525,055)
$77,900 $121,600
56,600 ($65,000)
Total Revenues $99,360,182
108,787,662 $112,333,930 $115,948,461 $3,614,531 3.2%
23 I Fiscal Year 2023-24
General Fund Summary
231
GENERAL FUND OPERATING SUMMARY CONTINUED
Actual
2021-22
Adopted
2022-23
Amended
2022-23
Update
2023-24
$ Change
from
Amended
Change
from
Amended
1�►:� �1�1it111111;i*`i:i'&.V:VY ((11) i'
Salaries & Wages
Benefits
Services & Supplies
Internal Service Fund Charges
Utilities
Contracted Services
Capital Outlay
Debt Service Payment
Contingency & Miscellaneous
$11,670,597
4,728,716
3,894,567
3,907,323
2,511,166
52,920,629
339,943
958,117
$13,249,383
5,488,704
5,178,309
4,932,571
3,485,435
59,695,219
432,737
1,333,050
223,440
$13,531,615
5,562,488
5,444,414
4,932,571
3,720,435
61,911,855
626,987
1,333,050
158,440
14,150,396
5,386,283
6,238,992
5,443,747
3,898,997
62,778,423
120,625
1,331,850
223,910
$618,782
(176,205)
794,578
511,176
178,562
866,568
(506,362)
(1,200)
65,470
4.6%
- 3.2%
14.6%
10.4%
4.8%
1.4%
- 80.8%
- 0.1%
41.3%
Subtotal Expenditures - Operating
Operating Impact (REV-EXP)
$80,931,058
$33,641,305
$94,018,847
$14,690,915
$97,221,855
$14,990,475
$99,573,224
$16,318,637
$2,351,368
$1,328,162
2.4%
8.9%
Transfer Outs & Contributions to Other Funds
Transfers Out (CIPs) - Com./Assig. Reserve
Transfers Out (CIPs) - Undesignated
Contribution to OPEB/PERS
Contribution to ISF & Other
Subtotal - Transfers Out & Contributions
2,803,478
532,636
1,000,000
$4,336,114
2,291,645
2,316,170
4,460,000
2,000,000
$11,067,815
27,217,469
7,553,834
4,460,000
2,023,378
$41,254,681
7,195,281
10,734,612
1,000,000
2,000,000
$20,929,893
(20,022,188)
$3,180,778
(3,460,000)
(23,378)
($20,324,789)
- 73.6%
42.1%
- 77.6%
- 1.2%
- 49.3%
Total Expenditure
$85,2
105,086,662
$138,476,536
120,503,
$17,973,420)
GF Im.act (Include CIP & Transfers)
$14,093,010
$3,701,000 ($26,142,606) ($4,554,655)
TOTAL GENERAL FUND BALANCE
$223,857,505 $227,558,505 $197,714,899 $193,160,244 ($4,554,655) -2.3%
24 I Fiscal Year 2023-24
General Fund Summary
232
GENERAL FUND OPERATING SUMMARY CONTINUED
Contracted Services Detail
Actual
2021-22
Adopted
2022-23
Amended
2022-23
Update
2023-24
$ Change
from
Amended
Change
from
Amended
Police Services
Fire Services
Maintenance Services (MCE)
Development (CDD and PW)
Other Contracted Services
$21,437,403
14,699,226
5,875,493
3,858,842
7,049,665
$23,985,730
15,311,310
7,220,710
4,312,851
8,864,618
$24,085,730
15,471,310
7,220,710
4,630,128
10,503,978
$24,835,923
16,313,430
7,925,056
3,606,108
10,097,906
$750,193
842,120
704,346
(1,024,020)
(406,072)
3.1%
5.4%
9.8%
-22.1 %
-3.9%
Total Contracted Services
$52,920,629
$59,695,219
$61,911,855
$62,778,423 $866,568
1.40%
(1) Amended budget for operating expenditures includes $1,856,112 carryover from FY 21-22
(2) Amended Budget for Transfers Out to CIP reflects the $12,510,109 carryover from FY 21-22
(3) Police and Fire liability insurance amounts are not included above, they are included in Services & Supplies.
25 I Fiscal Year 2023-24
General Fund Summary
233
General Fund Reserves
GENERAL FUND FY2023-24 RESERVES
RESERVE DESCRIPTION
Actual
2021-22
Net
Change
Projected
2022-23
Net
Change
Projected
2023-24
on -Spendable
$10,541
$10,541
$10,541
Prepaid Expenses
I
estricted
1
10,541 I
$4,261,640
I
10,541
$4,261,640
10,541
$4,261,640
Cemetery Endowment
Developer Contribution - Downtown
Developer Contr - Heritage Park
Developer Contr - Nature Park
Section 115 Trust - Pension
Heritage Park Maintenance
Committed
Advance to Public Facility Fee
Downtown Public Improvement
Economic Stability
Emergency Communications
Fire Svcs Pension/OPEB
Innovations & New Opportunity
One -Time Initiative - Capital
One -Time Initiative - Operating
Public Safety Reserve
Specific Committed Reserves
Cemetery Expansion (CIP)
Contribution to Public Facility Fee
Cultural Arts Center (CIP)
Don Biddle Park (CIP)
Fallon Sports Park III Contingency
Lease Revenue Bond Payoff
Maintenance Facility (CIP)
Utility Undergrounding (CIP)
26 I Fiscal Year 2023-24
60,000
1,490,000
19,000
60,000
1,882,640
750,000
60,000
1,490,000
19,000
60,000
1,882,640
750,000
$73,346,367 ($22,769,786) $50,576,582
9,523,096
15,176,230
8,000,000
532,113
5,671,094
1,026,591
6,419,657
503,860
2,600,000
13,748
6,000,000
7,139,197
675,193
510,500
6,000,000
55,089
3,500,000
(9,523,096)
(426,221)
(3,460,000)
(132,093)
(1,420,149)
(13,748)
(6,964,197)
(675,193)
(100,000)
(55,089)
14,750,009
8,000,000
532,113
2,211,094
894,498
4,999,508
503,860
2,600,000
6,000,000
175,000
410,500
6,000,000
3,500,000
60,000
1,490,000
19,000
60,000
1,882,640
750,000
$50,576,58
14,750,009
8,000,000
532,113
2,211,094
894,498
4,999,508
503,860
2,600,000
6,000,000
175,000
410,500
6,000,000
3,500,000
General Fund Summary
234
GENERAL FUND FY2023-24 RESERVES CONTINUED
RESERVE DESCRIPTION
Actual
2021-22
Net
Change
Projected
2022-23
Net
Change
Projected
2023-24
Assigned
$93,266,322
($22,375,736)
$70,890,586
($6,635,281) $64,255,305
Accrued Leave
Catastrophic Loss
CIP Carryovers
Fiscally Responsible Adjustment
Municipal Regional Permit
Non -Streets CIP Commitments
Operating Carryovers
Parks and Streets Contingency
Pension & OPEB
Relocate Parks Dept
Service Continuity
Dublin Blvd Extension
Specific Assigned Reserves
ARPA Revenue Replacement
Climate Action Plan
Contribution to ISF
Facade Improvement Grants
HVAC Replace. & Civic Ctr Improv. (CIP)
Pavement Management
Public Safety Complex (CIP)
Village Pkwy Pavement Reconstruction
1,308,044
17,710,320
4,088,843
325,000
2,209,778
3,276,777
1,600,546
201,270
17,000,000
500,000
3,150,000
20,000,000
665,878
3,000,000
1,500,000
364,256
3,278,409
2,000,000
87,200
11,000,000
(4,088,843)
(2,182,419)
(4,277)
(1,600,546)
1,000,000
(13,742,559)
(62,000)
(1,307,892)
(87,200)
(300,000)
1,308,044
17,710,320
325,000
27,359
3,272,500
201,270
18,000,000
500,000
3,150,000
6,257,441
665,878
2,938,000
1,500,000
364,256
1,970,517
2,000,000
10,700,000
1,000,000
(6,257,441)
(440,000)
(687,840)
(250,000)
1,308,044
17,710,320
325,000
27,359
3,272,500
201,270
19,000,000
500,000
3,150,000
665,878
2,498,000
1,500,000
364,256
1,282,677
2,000,000
10,450,000
Unassigned
$52,972,635
$19,002,916
$71,975,551 $2,080,626
$74,056,176
Unassigned -Unrealized Gains
Unassigned (Available)
(11,008,294)
63,980,929
(11,008,294) I
82,983,845
I (11,008,294)
85,064,471
TOTAL RESERVES
$223,857,505 ($26,142,606) $197,714,899 ($4,554,655) $193,160,244
27 I Fiscal Year 2023-24
General Fund Summary
235
4. FIDUCIARY FUNDS
28 I Fiscal Year 2023-24
Fiduciary Funds
236
Dublin Crossing Bond Series 2015-1 (Fund 5102)
Actual
2021-22
Adopted
Budget
2022-23
Amended
Budget
2022-23
Update
2023-24
$ Change
from
Amended
Change
from
Amended
BEGINNING FUND BALANCE
($65,819,640) ($78,495,933),
($78,495,933) ($78,629,078)
($133,145)
REVENUES
Special Assessments
Use of Money & Property
Other Revenue
TOTAL REVENUES
EXPENDITURES BY CATEGORY
Services & Supplies
Contracted Services
Professional Consulting
Reimbursement to Others
Debt Service Payment
Transfers Out
$4,835,53
1,410
75,000
5,441,838
$4,911,947 $5,441,838
$888,700
51,755
12,595,910
3,973,804
78,071
319,400
80,000
5,122,438
$5,441,838
$5,441,838
372,545
80,000
5,122,438
$5,561,238
$119,400
$5,561,2.38 $119,400
336,200
84,000
(36,345)
4,000
5,225,038 102,600
2.2%
2.2%
-9.8%
5.0%
2.0%
TOTAL EXPENDITURES
$17,588,240 $5,521,838
$5,574,983 $5,645,238
$70,255
1.3%
ENDING FUND BALANCE
078,495,933)1 078,575,933)1 ($78,629,078) ($78,713,078)
($84,000)
29 I Fiscal Year 2023-24
Fiduciary Funds
237
Fallon Village Geologic Hazard Abatement District (5301)
Actual
2021-22
Adopted
Budget
2022-23
Amended
Budget
2022-23
Update
2023-24
$ Change
from
Amended
% Change
from
Amended
BEGINNING FUND BALANCE
$6,977,791 $8,049,194
$8,049,194
$8,850,609,
$801,415
Special Assessments
Use of Mone & Pro.ert
OTAL REVENUES
$1,147,202
83,030
$1,180,881
75,000
$1,230,232 $1,255,881
$1,180,881
75,000
$1,216,307
75,000
$35,426
$1,255,881 $1,291,307 $35,426
3.0%
0.0%
2.8°/a
1 1 'i : Y CATEGORY
Salaries & Wages
Benefits
'Contract Services
Professional Consultin.
•
URES
$18,078
5,843
80,193
$21,561
7,405
265,500
54,715 160,000
$158,829 $454,466
$21,561
7,405
265,500
160,000
$22,308
8,451
323,465
184,800
$747
1,046
57,965
24,800
3.5%
14.1%
21.8%
15.5%
$454,466 $539,024 $84,558
18.6%
ENDING FUND BALANCE
$8,049,194
$8,850,609
$8,850,609
$9,602,893
$752,2831
30 I Fiscal Year 2023-24
Fiduciary Funds
238
Schaefer Ranch Geologic Hazard Abatement District (5302)
Actual
2021-22
Adopted
Budget
2022-23
Amended
Budget
2022-23
Update
2023-24
$ Change
from
Amended
% Change
from
Amended
BEGINNING FUND BALANCE I $5,371,8951
$5,839,243
$5,839,243
$6,026,475
$187,232
Special Assessments
Use of Mone & Pro.ert
OTAL REVENUES
$551,728
62,281
$614,009
$519,498
60,000
$579,498
$519,498
60,000
$579,498
$535,083
60,000
$595,083
$15,585
$15,585
3.0%
0.0%
2.7%
EXPENDITURES BY CATEGORY
Salaries & Wages
Benefits
Contract Services
Professional Consultin
$18,078
5,843
48,512
74,228
$21,561
7,405
215,700
147,600
$21,561
7,405
215,700
147,600
$22,308
8,451
372,171
172,028
$747
1,046
156,471
24,428
3.5%
14.1%
72.5%
16.6%
TOTAL EXPENDITURES
$146,660
$392,266
$392,266 $574,958 $182,692
46.6%
(ENDING FUND BALANCE
$5,839,243
$6,026,475
$6,026,475
$6,046,600
$20,125
31 I Fiscal Year 2023-24
Fiduciary Funds
239
Fallon Crossing (North Tassajara) Geologic Hazard Abatement District (5321)
Actual
2021-22
Adopted
Budget
2022-23
Amended
Budget
2022-23
Update
2023-24
$ Change
from
Amended
% Change
from
Amended
BEGINNING FUND BALANCE
$1,719,808 $2,397,7081
$2,397,708
$2,778,604
$380,896
Special Assessments
Use of Mone & Pro.ert
OTAL REVENUES
$686,263
22,346
$693,376
15,000
$708,608 $708,376
$693,376
15,000
$708,376
$714,177
15,000
$729,177
$20,801
$20,801
3.0%
0.0%
2.9%
CATEGORY
Salaries & Wages
Benefits
Contract Services
Professional Consultin
TOTAL EXPENDITURES
$9,039
2,920
18,749
$10,781
3,699
190,000
123,000
$30,708 $327,480
$10,781
3,699
190,000
123,000
$11,154
4,220
195,700
126,690
$327,480 $337,764
$373
521
5,700
3,690
$10,284
3.5%
14.1%
3.0%
3.0%
3.1%
ENDING FUND BALANCE
$2,397,7081 $2,778,604 $2,778,6041 $3,170,0171 $391,413
32 I Fiscal Year 2023-24
Fiduciary Funds
240
CERBT (OPEB) Trust Fund (Fund 5171)
Actual
2021-22
Adopted
Budget
2022-23
Amended
Budget
2022-23
Update
2023-24
$ Change
from
Amended
Change
from
Amended
BEGINNING FUND BALANCE
$25,489,329
$22,956,683
$22,956,683
$21,883,363
($1,073,320)
' VENUES
Use of Money & Property
Other Revenue
TOTAL REVENUES
($1,571,293)
EXPENDITURES BY CATEGORY
Benefits
Contract Services
$932,849
28,505
$1,048,320
25,000
$1,048,320
25,000
$1,069,400
50,000
$21,080
25,000
2.0%
100.0%
TOTAL EXPENDITURES
$961,354
$1,073,320
$1,073,320
$1,119,400
$46,080
4.3%
ENDING FUND BALANCE
$22,956,683
$21,883,363
$21,883,363
$20,763,963
($1,119,400)
33 I Fiscal Year 2023-24
Fiduciary Funds
241
5. STRATEGIC PLAN
34 I Fiscal Year 2023-24 Strategic Plan
242
Adopted Strategic Plan
City of Dublin Strategic Plan
Adopted on Apri119, 2022
MISSION
The City of Dublin promotes and supports a high quality of life, ensures a safe and secure environment, fosters new
opportunities, provides equity across all programs, and champions a culture of diversity and inclusion.
VISION
Dublin is a great community to live, work, and a raise a family. Dublin values:
• Safety— We are dedicated to excellent public safety resources, including police and fire.
• Finances — We will strive to be fiscally transparent and balance our budgets annually.
• Inclusivity— We will advocate for programs and policies that support inclusive access to housing, and
cultural opportunities.
• Diversity— We will support a wide range of programs and events that reflect and cater to the diversity
of our residents.
• Equity— We will deliver our services in a way that ensures equitable access to all.
• Innovation— We will continue to innovate in every aspect of government and promote innovation
within the business community.
• Customer Service — We will provide welcoming, excellent customer services to our residents and
businesses at all times.
• Living an Active Lifestyle — We will continuously promote an active lifestyle through our parks and
facilities and encourage participation in local sports.
• History— We will honor our history through places and programs that remind people of our
beginnings.
• Business — We will provide a full spectrum of opportunity by supporting current and prospective
businesses through ongoing economic development efforts and helping them grow and thrive locally.
• Environmental Sustainability— We will continue to lead in building a well -planned sustainable
community and protecting our natural resources.
35 I Fiscal Year 2023-24
Strategic Plan
243
STRATEGIES
. Downtown Dublin and Economic Department.
Strategic Objectives:
1 A.
Continue support of the Downtown Preferred Vision and Downtown Dublin Specific
Plan including improving visual and environmental quality and evaluating specific
business uses.
1B. Pursue mixed -use projects to create economic vitality.
1 C. Grant conditional tax and/or development fee relief for new developments in the
Downtown.
1D. Support local businesses and new business attraction (ensure revenue -generating
industries).
1E. Continue the Fallon -East economic develo.ment strate3
2. HousinAffordability.
Strategic Objectives:
•
1
2A. Develop a Certified Housing Element that balances the location of housing options
for all income types.
2B. Ensure the City's inclusionary zoning regulations incentivize targeted housing
production.
2C. Prepare a nexus study to evaluate the affordable housing commercial linkage fee and
affordable housing in -lieu fee for for -sale and rental housing.
2D. Facilitate the production of affordable housing for lower income seniors, workforce,
and special needs households.
2E. Review the housing market analysis and establish a strategy to meet the "middle
market" demand, if needed, to ensure right mix
2F. Review ownership programs for first-time buyers and explore alternative options.
3. Infrastructure Maintenance and Reinvestmen
Strategic Objectives:
3A. Use surplus and lump sum funding to increase the City's internal service funds.
3B. Provide on -going condition assessments of aging city facilities and assets.
3C. Explore finance options for long-term pavement management needs.
3D. Explore use of funding mechanisms like community facilities districts for capital and
on -going maintenance needs.
3E. Continue to implement measures identified in the Climate Action Plan.
36 I Fiscal Year 2023-24
Strategic Plan
244
4. Or
anizational Health.
Strategic Objectives:
4A. Use existing reserves to address the unfunded Dougherty Regional Fire Authority
pension liability.
4B. Complete an update to the Public Facility Fee Program.
4C. Make annual contributions to reserves for the early payoff of the energy efficiency
bonds.
4D. Conduct a feasibility study into the fiber connectivity between City facilities.
4E. Complete an update to the User Fee Stud
5. Safe and Accessible Communi _
5A. Evaluate the feasibility and strategies for a community -wide fiber network.
5B. Continue to engage with the community using all appropriate methods to share and
exchange information.
5C. Provide more opportunities for residents to complete transactions with the City
online, with appropriate security measures.
5D. Ensure programs remain affordable and accessible to all members of the community,
especially lower income families and seniors.
5E. Support existing and innovative public safety efforts, like the DPS Behavioral Health
Unit.
5F. Support community awareness of protected and preserved open space in and around
Dublin.
37 I Fiscal Year 2023-24
Strategic Plan
245
6.APPENDIX
38 I Fiscal Year 2023-24
Appendix
246
Historical Comparison of Expenditures
EXPENDITURE COMPARISON BY DEPARTMENT
De
City Attorney
City Attorney
Total Ci Attorne
City Council
•
artment
City Council
Total Ci Council
City Manager's Office
City Manager
City Clerk
Human Resources
Information Systems
Economic Development
Communications
Other Programs
Total Ci Mana . er's Office
Community Development
Housing
Planning
Building & Safety
Total Communi Develo
Finance
Finance
Total Finance
•
ment
39 I Fiscal Year 2023-24
Actual
2021-22
$602,473
$602,473
$421,111
$421,111
$1,505,079
578,478
1,995,159
2,154,927
2,114,575
500,425
933,885
$9,782,529
$334,750
2,709,607
2,750,932
$5,795,290
$2,164,756
$2,164,756
Adopted
Budget
2022-23
$985,000
$985,000
$543,506
$543,506
$1,908,678
981,009
2,823,046
2,916,778
1,883,486
582,769
1,144,448
$12,240,213
$808,279
2,976,658
3,320,242
$7,105,179
$2,408,430
$2,408,430
Amended
Budget
2022-23
$985,000
$985,000
$543,506
$543,506
$1,942,823
981,009
3,206,035
3,089,033
1,898,979
790,342
1,086,683
$12,994,903
$1,186,729
3,777,377
3,323,242
$8,287,348
$2,418,430
$2,418,430
Update
2023-24
$985,000
$985,000
$599,803
$599,803
$1,951,858
1,016,879
3,688,356
3,729,206
1,615,532
619,140
1,216,088
$13,837,058
$632,920
2,629,651
3,013,309
$6,275,880
$2,527,616
$2,527,616
$ Change
from
Amended
% Change
from
Amended
0.0%
0.0%
$56,297
$56,297
10.4%
10.4%
$9,035
35,870
482,321
640,173
(283,447)
(171,202)
129,405
$842,155
($553,809)
(1,147,726)
(309,933)
$2,011,468
109,186
109,186
0.5%
3.7%
15.0%
20.7%
- 14.9%
- 21.7%
11.9%
6.5%
- 46.7%
-30.4%
-9.3%
- 24.3%
4.5%
4.5%
Expenditures Comparison
247
EXPENDITURE COMPARISON BY DEPARTMENT CONTINUED
Deuartment
Actual
2021-22
Adopted
Budget
2022-23
Amended
Budget
2022-23
Update
2023-24
$ Change
from
Amended
% Change
from
Amended
Fire Services Contract
Fire Prevention
Total Fire
•
Non -Departmental
Other Contracts
Non -Departmental - ISF Replacements
Total Non -De . artmental
Parks & Community Services
Parks & Community Services Administration
Cultural & Special Events
Heritage Center
Senior Center
Shannon Center
Sports, Stager & Other
The Wave
Total Parks & Community Services
40 I Fiscal Year 2023-24
$15,124,612
438,255
$15,562,867
$3,332,107
2,114,519
1,757,086
$7,203,711
$1,725,280
1,020,753
333,423
729,747
1,034,812
1,244,548
2,692,535
$8,781,098
$15,598,957
556,030
$16,154,987
$3,676,650
5,591,940
1,967,720
$11,236,310
$1,962,823
1,144,359
325,917
682,675
1,088,740
1,134,880
2,194,691
$8,534,085
$15,758,957
556,030
$16,314,987
$4,848,608
5,620,478
2,464,473
$12,933,559
$1,962,823
1,194,359
295,917
682,675
1,088,740
1,174,880
2,364,970
$8,764,364
$16,886,057
546,113
$17,432,170
$3,615,450
1,696,781
1,636,900
$6,949,131
$1,982,344
1,119,103
350,745
720,974
1,193,758
1,424,796
2,286,408
$9,078,128
1,127,100
(9,917)
1,117,183
(1,233,158)
(3,923,697)
(827,573)
5,984,428
19,521
(75,256)
54,828
38,300
105,018
249,916
(78,562)
$313,764
7.2%
-1.8%
6.8%
- 25.4%
- 69.8%
- 33.6%
- 46.3%
1.0%
-6.3%
18.5%
5.6%
9.6%
21.3%
-3.3%
3.6%
Expenditures Comparison
248
EXPENDITURE COMPARISON BY DEPARTMENT CONTINUED
Police Services Contract
Police Operations Support
Other Contracts
Total Police De . artment
Actual
2021-22
$23,205,879
2,173,636
302,886
$25,682,401
Adopted
Budget
2022-23
$25,722,450
2,921,472
307,732
$28,951,654
Amended
Budget
2022-23
$26,045,046
3,089,614
307,732
$29,442,393
Update
2023-24
$26,599,445
2,773,364
307,732
$29,680,541
$ Change
from
Amended
554,399
(316,250)
238,149
% Change
from
Amended
2.1%
-10.2%
0.8%
Public Works
Public Works Administration
Engineering
Environmental & Sustainability
Maintenance
Special Districts
Total Public Works
TOTAL OPERATING PROGRAMS
41 I Fiscal Year 2023-24
$1,576,610
3,217,057
8,652,965
10,296,702
52,532
$23,795,866
$1,461,591
3,489,161
8,806,764
16,286,495
375,671
$30,419,682
$2,021,965
3,592,728
9,403,586
16,815,544
375,671
$32,209,493
$1,855,024
3,891,056
9,659,090
17,928,023
563,056
$33,896,248
(166,941)
298,328
255,504
1,112,480
187,385
1,686,755
$99,792,102 $118,579,046 $124,893,983 $121,261,576 ($3,632,407)
-8.3%
8.3%
2.7%
6.6%
49.9%
5.2%
-2.9%
Expenditures Comparison
249
Fiscal Year 2023-24 Human Services Grant
Oraniz ation
Axis Community Health
Axis Community Health
Centro Legal
Chabot -Las Positas CC District
Chabot -Las Positas CC District
City Serve of the Tri-Valley
City Serve of the Tri-Valley
Community Resources for Independent Living
Easterseals Northern CA
Goodness Village
Hively
Hope Hospice Inc.
Legal Assistance for Seniors
Lions Center for Visually Impaired
Love Never Fails
Open Heart Kitchen
Partners for Change Tri-Valley
Spectrum Community Services
Sunflower Hill
Tri-Valley Haven
Tri-Valley Haven
Program
Axis Section 108 Loan Obligation
Triage Nurse
Fair & Secure Housing Project
Pathways to Employment
VITA Services
Homeless Prevention/Family Stabilization
Senior 60+ Stabilization Program
Housing & Independent Living Skills
Kaleidoscope Community Adult Program
Goodness Village
Family Resource Center
Grief & Volunteer Support Services
Legal Services & Medicare Counseling
Seniors Vision Health
Economic Freedom ITbiz Tech Academy
Senior Meal Program
Education & Mentorship for Poverty Alleviation
Meals on Wheels More Than a Meal
Support for Adults with Developmental Disabilities
Domestic Violence Services
Homeless Services
CDBG General
Fund Fund
$15,000
$18,795
$16,045
$12,295
Affordable
Housing ARPA
Fund Fund
$4,295 $8,000
$12,595
$6,106
$3,545
$20,067 $4,733
$24,795
$4,796
$15,795
$12,296
$15,795
$15,795
$24,795
$8,945
$24,795
$3,689
$7,295
$24,800
$24,795
Total
$59,862 $99,000 $8,000 $163,000
42 I Fiscal Year 2023-24
Human Services Grant
250
Position Allocation Plan
FY 2023-24 POSITION ALLOCATION PLAN CITY POSITIONS
Department / Classification
Actual Adopted Amended Update Update vs
2021-22 2022-23 2022-23 2023-24 Amended
Cit Mana ' er's Office
1.00
City Manager
Assistant City Manager
1.00
Administrative Technician
2.00
Assistant to the City Manager
1.00
Audio -Visual Specialist
Chief Information Security Officer
1.00
City Clerk
1.00
Communications Manager
1.00
Economic Development Director
1.00
Executive Aide
1.00
Resources Director
1.00
_Human
Human Resources Manager
1.00
Information Systems Manager
1.00
Information Systems Specialist
1.00
Information Systems Technician I/II
1.00
Management Analyst II
2.00
Management Analyst II (Limited Term)
1.00
Network Systems Coordinator
1.00
Office Assistant II
2.00
Senior Office Assistant
2.00
Special Projects Manager
1.00
S.ecial Projects Mana'er Limited Term)
1.00
Total - Cit Mana s er's Office
25.00
43 I Fiscal Year 2023-24
1.00
1.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
2.00
1.00
2.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
3.00
1.00
1.00
2.00
2.00
1.00
2.00
1.00
1.00
1.00
1.00
1.00
24.00 26.00 27.00 1.00
Position Allocation Plan
251
FY 2023-24 POSITION ALLOCATION PLAN CITY POSITIONS CONTINUED
De . artment / Classification
.I a1 I • % Development
Actual Adopted Amended Update Update vs
2021-22 2022-23 2022-23 2023-24 Amended
Community Development Director
Administrative Aide
Administrative Technician
Assistant Planner
Associate Planner
Asst. Director of Community Dev.
Chief Building Official
Code Enforcement Officer
Office Assistant II
Permit Technician
Plan Check Engineer
Plans Examiner
Principal Planner
Senior Code Enforcement Officer
Senior Management Analyst
Senior Office Assistant
Senior Planner
1.00
1.00
1.00
1.00
2.00
1.00
1.00
2.00
2.00
1.00
1.00
2.00
1.00
1.00 1.00 1.00_ _
1.00 1.00
1.00
1.00
2.00
1.00
1.00
1.00
2.00
2.00
1.00
1.00
2.00
1.00
1.00 2.00
1.00
1.00
1.00
1.00
1.00
1.00
2.00
2.00
1.00
1.00
2.00
1.00
1.00
1.00
1.00
1.00
2.00
2.00
1.00
1.00
2.00
1.00
2.00
1.00
1.00
2.00
1.00
Total - Co IN u I ' Develo. ment
19.00
19.00
19.00
El
19.00
Fire
Office Assistant II
Administrative Aide
Administrative Technician
Office Assistant II
1.00
1.00
1.00
2.00
1.00
1.00
1.00
2.00
1.00
1.00
1.00
2.00
1.00
1.00
1.00
2.00
Total - Police
4.00
4.00
4.00
4.00
I Fiscal Year 2023-24
Position Allocation Plan
252
FY 2023-24 POSITION ALLOCATION PLAN CITY POSITIONS CONTINUED
Actual Adopted Amended Update Update vs
Department / Classification 2021-22 2022-23 2022-23 2023-24 Amended
Finance Director
Accountant
Administrative Aide
Asst. Finance Director
Finance Technician I/II
Financial Analyst
Management Analyst I
Management Analyst II
Senior Accountant
Senior Office Assistant
Senior Finance Technician
Total - Finance
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
9.00 9.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
8.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Parks & Co.'.. . ' Services
Parks & Community Svcs Director
Asst. Parks & Comm Services Dir.
Heritage & Cultural Arts Manager
Graphic Design & Comm Coordinator
Management Analyst I
Management Analyst II
Office Assistant II
Recreation Coordinator
Recreation Manager
Recreation Supervisor
Recreation Technician
Senior Office Assistant
1.00
1.00
1.00
1.00
1.00
1.00
1.00
7.00
1.00
3.00
2.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
7.00
1.00
3.00
2.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00
8.00
1.00
4.00
1.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00
9.00
1.00
4.00
1.00
3.00
1.00
Total - Parks & Co.... .' Services
23.00
23.00
23.00
24.00
1.00
I Fiscal Year 2023-24
Position Allocation Plan
253
FY 2023-24 POSITION ALLOCATION PLAN CITY POSITIONS CONTINUED
Department / Classification
Actual
2021-22
Public Works
Public Works Director
1.00
Administrative Aide
1.00
Assistant Civil Engineer
1.00
Assistant Public Works Dir/City Engineer
1.00
Associate Civil Engineer
3.00
Capital Improvement Program Manager
1.00
Environmental & Sustain. Manager
1.00
Environmental Technician
1.00
GIS Coordinator
Maintenance Coordinator
Management Analyst I
Management Analyst If
1.00
Office Assistant II
1.00
Parks & Facilities Dev. Coordinator
1.00
Permit Technician
1.00
Principal Engineer
Public Works Inspector
Public Works Manager
Public Works Maintenance Superintendent
1.00
Public Works Trans/Ops Manager
1.00
Senior Civil Engineer
1.00
Senior Office Assistant
Senior Public Works Inspector
Total - Public Works
1.00
18.00
Adopted Amended Update Update vs
2022-23 2022-23 2023-24 Amended
1.00
1.00
1.00
1.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
19.00 ,
1.00
1.00
1.00
1.00
21.00
o
1.00
1.00
1.0-1
22.00
1.00
1.00
(1.00)
o
1.00
GRAND TOTAL - CITY POSITIONS
99.00
99.00
102.00
105.00
3.00
46 I Fiscal Year 2023-24
Position Allocation Plan
254
FY 2023-24 POSITION ALLOCATION PLAN CITY POSITIONS CONTINUED
NOTE: The Position Allocation Plan only accounts for City permanent positions. The Position Allocation Plan does not account for
temporary/seasonal Staff in the Parks & Community Services Department. It also does not include all personnel who perform work under
contract to the City of Dublin, police and fire services with the Alameda County, maintenance services with MCE Corporation; or legal services
provided by Meyers, Nave, Riback, Silver & Wilson.
47 I Fiscal Year 2023-24 Position Allocation Plan
255
Fiscal Year 2023-24 Appropriations Limit
(Based on Fiscal Year 2022-23 Limit Adopted by City Council Resolution No. 57-22)
The Gann Limit, or Proposition 4 Limit, was a 1979 amendment to the California constitution sponsored by
political activist Paul Gann in 1979 on the heels of his property tax -reducing Proposition 13 initiative passed the
prior year. The Gann Limit was designed to regulate state and local spending by linking the rate of
appropriation growth to a statewide index.
In accordance with Chapter 1025 of the statutes of 1987, as amended, each government entity is required to
include the Appropriations Limit in the annual budget. The City of Dublin has calculated a Fiscal Year 2023-24
limit in accordance with Article XIII B of the California Constitution and the recognized methodology for
calculating adjustments. The details of this calculation are shown on the following page.
The Appropriations Limit does not apply to all funds appropriated by the City Council. State law limits only the
appropriations that are funded by "proceeds of taxes," which are narrowly defined. The law also establishes a
formula to be used to calculate annual adjustments to the limit using a combination of two factors selected by
the agency.
The first factor is based on changes in population. Agencies may either select the change in the city population
or the change in county population. For Fiscal Year 2023-24 the City of Dublin population change is a decrease
of 0.38% which is smaller than the Alameda County population decrease of 0.47% (based on the Price and
Population Information provided by the California Department of Finance). Therefore, the adjustment
calculation uses the City of Dublin population change.
The second factor allows the City to use either 1) the increase in the State per capita personal Income, or 2) the
change in local assessed valuation based on changes in the "Non-residential New Construction." The change in
the per capita personal income as provided by the Department of Finance is 4.44%. The change in the
assessed valuation compares the total change in assessed valuation to the amount related strictly to non-
residential improvements, in April 2023, the Alameda County Assessor provided data related to Fiscal Year
2022-23 changes in assessed valuation attributable to Non-residential New Construction, The amount of the
increase was $11,925,000, or 0.98%. Therefore, the City of Dublin elected to use the change in the State per
capita personal Income.
The two factors discussed above are combined to arrive at a growth rate for appropriations, which is then
applied to the prior year to arrive at a limit for the new budget year. The City of Dublin's Fiscal Year 2023-24
Appropriations Limit is $468,263,521, as shown on the following page, while the Fiscal Year 2023-24 Budget
contains appropriations of $92,799,471 that would be categorized as funded by proceeds of taxes. Therefore,
the City's appropriations subject to the Gann Limit are $375,464,050 below the allowed amount calculated for
Fiscal Year 2023-24.
48 I Fiscal Year 2023-24 Appropriations Limit
256
CALCULATION OF FISCAL YEAR 2023-24 APPROPRIATIONS LIMIT
(Based on Fiscal Year 2022-23 Limit)
A. Selection of Optional Factors
1. Change in Population — City vs. County.
Factors 1 /1 /2023 1 /1 /2022 % Increase
a. City of Dublin 70,879 71,148 -0.38%
b. County of Alameda 1,633,886 1,641,554 -0.47%
The City selected Factor la. City of Dublin population change -0.38%
2. Change in State per Capita Personal Income vs. City Non -Residential Building Construction.
Factors % Change
a. Change in State per Capita Personal Income 4.44%
b. Change in Non -Residential Assessed Valuation 0.98%
The City selected Factor 2b. Change in State per Capita Personal Income 4.44%
B. FY2023-24 Growth Adjustment Factor
Calculation of factor for FY2023-24 = X*Y = 0.9962*1.0444 =1.0404
X = Selected Factor #1 + 100 =-0.38+100 = 0.9962
100 100
Y = Selected Factor #2 + 100 = 4.44+100 = 1.0444
100 100
C. Calculation of Appropriations Limit
Fiscal Year 2022-23 Appropriations Limit $450,080,278
Fiscal Year 2021-22 Adjustment Factor x 1.0404
Fiscal Year 2021-22 Appropriations Limit $468,263,521
49 I Fiscal Year 2023-24 Appropriations Limit
257
FY 2023-24 Budget
May I 6, 2023
II
DUBLIN
CALIFORNIA
Overview
• Background
• Citywide Funds
• General Fund
• I O-Year Forecast
• Recommendation
259
Background
• Biennial budget process
• FY 23-24 is an Update Year
• No major changes in other funds
• Focus on General Fund
• GF Preliminary Budget presented on April 18
— No changes in revenues and operating expenditures
— Additional funding for CIPs
Citywide Summary
Governmental
Proprietary Total
Beginning Balance
Revenues
Transfers In
Expenditures
Transfers Out
$250,979,428
136,410,417
24,998,937
140,667,807
26,828,937
$63,050,050
6,842,300
2,000,000
5,536,106
70,000
$3 I4,029,478
143,252,717
26,998,937
146,203,913
26,998,937
Ending Balance $244,892,038 $66,186,244 $311,078,283
GF Revenues
■ Net Increase $3.7M (+3.3%)
• Property Tax +$3.4M (+6.I%)
• Sales Tax -$400K (-1 .5%)
• Development Revenue -$278K (-3.8%)
• Charges for Services +$439K (+6.3%)
• OtherTaxes +$221 K (+3.4%)
• Interest +$200K (+8.7%)
GF Expenditures
■ Net Increase $2.4M (+2.4%)
• Personnel Costs +$443K (+2.3%)
• Services & Supplies +$795K (+1 4.6%)
• ISF Charges +$5 I I K (+10.4%)
• Contract Services +$867K (+1.4%)
Transfers Out
• ISF Facilities $2.OM
• Pension unfunded liability $1.0M
• CIP$I7.9M
— Library Tenant Improve. ($1.0M)
— Shade structure to Stagecoach Park ($50K)
GF Reserves
FY 2022-23
Amended
FY 2023-24
Projected $ Change % Change
Revenues
Expenditures
$112,212,330
97,221,855
$115,891,861 $3,679,531
99,573,224 2,351,368
3.3%
2.4%
Net Operating Impact
$14,990,475 $16,318,637 $1,328,162
8.9%
Transfers In $121,600
Transfers Out/Contribution 41,254,681
$56,600 (65,000)
20,929,893 (20,324,789)
- 53.5%
- 49.3%
End of Year Balance
$197,714,899 $193,160,244 ($4,554,655)
-2.3%
Operating Sur.Ius $16.3M
ecrease in GF Reserve $4.6M
sm
DUBLIN
CALIFORNIA
M
265
180,000
160,000
140,000
120,000
100,000
80,000
60,000
40,000
20,000
IO-Year Forecast
Property Taxes Sales Tax Development
Other Taxes tit Licenses & Permits >• Fines
Interest Rentals & Leases =Intergovernmental
Charges for Svcs s Other —Total Expenditures
23-24
24-25
25-26
26-27
27-28
28-29
29-30
T
30-31
a
31-32
I
32-33
Operating Deficit FY 30-31
sM
DUBLIN
266
CALIFORNIA
Recommendation
Conduct the Public Hearing, deliberate, and adopt:
• Resolution Adopting a Budget for the City of Dublin for
Fiscal Year 2023-24