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Finance and Management Services <br />www.santa-ana.org/finance <br />Item # 26 <br />City of Santa Ana <br />20 Civic Center Plaza, Santa Ana, CA 92701 <br />Staff Report <br />April 4, 2023 <br />TOPIC: Fiscal Year 2022-23 Mid -Year Appropriation Requests <br />AGENDA TITLE <br />Fiscal Year 2022-23 Mid -Year Appropriation Requests <br />RECOMMENDED ACTION <br />1. Approve the recommended Appropriation Adjustments. (Requires five affirmative <br />votes) <br />EXECUTIVE SUMMARY <br />On February 21, 2023, the City Council received the Mid -Year Budget Update <br />presentation. On March 21, 2023, the City Council received and filed the report, <br />adopted resolutions to effect workforce changes, and continued consideration of the <br />recommended appropriation adjustments to the April 4 agenda. <br />A summary of the General Fund budget follows: <br />FY22-23 Budget <br />Updated with First <br />Quarter Report on <br />November 15, 2022 <br />Proposed Mid -Year <br />Adjustments <br />Updated Estimate <br />Beginning Balance at July 1,2022 <br />$113,509,544 <br />$0 <br />$113,509,544 <br />Revenue Estimate <br />$391,552,940 <br />$7,200,000 <br />$398,752,940 <br />Appropriated Spending <br />$406,880,124 <br />4,079,260 <br />$410,959,384 <br />Pension Trust Set -Aside <br />$7,748,811 <br />$0 <br />$7,748,811 <br />Estimated Ending Balance at <br />June 30,2023 <br />$90,433,549 <br />$3,120,740 <br />$93,554,289 <br />Less 18% Reserve <br />70,479,529 <br />1,296,000 <br />$71,775,529 <br />Estimated Spendable Balance <br />19,954,020 <br />1,824,740 <br />$21,778,760 <br />DISCUSSION <br />The Mid -Year report is an opportunity for staff to present updated revenue estimates <br />and recommendations for appropriation adjustments, based on information received <br />after the City Council adopted the budget in June 2022. The City's budget ledger <br />already includes the increased revenue estimates presented on February 21, as no City <br />Council action was required. <br />City Council 26 — 1 4/4/2023 <br />