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HomeMy WebLinkAboutItem 25 - Fiscal Year 2021-2022 Mid-Year Budget UpdateFinance and Management Services www.santa-ana.org/finance Item # 25 City of Santa Ana 20 Civic Center Plaza, Santa Ana, CA 92701 Staff Report March 1, 2022 TOPIC: Fiscal Year 2021-2022 Mid-Year Budget Update AGENDA TITLE: Fiscal Year 2021-2022 Mid-Year Budget Update RECOMMENDED ACTION 1. Receive and file the Fiscal Year 2021-22 Mid-Year Budget Update, including revised revenue estimates (Exhibit 1). 2. Approve recommended Mid-Year Appropriation Adjustments described below and in Exhibit 2. (Requires five affirmative votes) 3. Approve recommended Appropriation Adjustments described in Exhibit 3 to reallocate Pension Debt and Unfunded Liability expenditures for Fiscal Year 2021-2022 to align with results of the pension debt refinancing. There is no net fiscal impact to the overall budget, but there are adjustments between departments and funds. (Requires five affirmative votes) 4. Adopt a resolution amending the current Fiscal Year 2021-2022 Annual Budget to add 14 full-time positions in the Public Works Agency, Clerk of the Council, City Attorney’s Office, Parks, Recreation & Community Service Agency, and Library, and to delete 6 full-time positions in the Parks, Recreation & Community Services Agency and Library. There is no net fiscal impact to the overall budget (Exhibit 4). 5. Adopt a resolution adding classification titles to the Classification and Compensation Plan (Exhibit 5). EXECUTIVE SUMMARY The Mid-Year Budget Update provides a General Fund snapshot of the first six months of the fiscal year. The report also includes notable budget impacts for other funds, a summary of General Fund revenues and expenditures, a vacancy report as of December 31, 2021, proposed workforce changes, and proposed budget amendments. In addition, the Estimated Fund Balance report includes an updated summary of all funds as detailed in Exhibit 6, which highlights the estimated fund balance at June 30, 2022, including funds with projected deficit balances to be addressed. Brief descriptions are provided in each Receive and file the FY 2021-2022 Mid-Year Budget Update March 1, 2022 Page 2 section, but more detailed information is provided in related exhibits noted throughout the report. A summary of the General Fund follows. Original Budget With Carryovers Approved September 21, 2021 With First Quarter Adjustments Approved January 18, 2022 With Adjustments Proposed in this Report Beginning Balance $71,187,440 $75,229,927 $109,415,983 $109,415,983 Revenue 340,944,200 340,944,200 357,524,200 364,127,209 Expenditures (328,791,570 (332,834,057)(351,455,957)(350,438,147) Net Transfers (24,703,590)(24,703,590)(35,503,590)(36,568,949) Net Activity (12,550,960)(16,593,447)(29,435,347)(22,879,887) Ending Balance $58,636,480 $58,636,480 $79,980,636 $86,536,096 Policy Reserve Requirement 61,369,956 61,369,956 64,354,356 65,542,898 Excess/(Deficiency)$(2,733,476)$(2,733,476)$15,626,280 $20,993,198 DISCUSSION The General Fund is the City’s primary operating budget. During the year, staff meets with consultants, reviews current trends, and meets with City departments to identify potential adjustments to revenues and expenditures. Discussed below is a review of revenue and expenditures. General Fund Revenues During the second quarter FY 2021-22, the City received approximately $128.5 million in General Fund revenues, which is 35.9 percent of the annual estimate. After analyzing revenue through December 2021, staff recommends adjustments to the estimates with a net increase of $6.6 million as summarized below. Receive and file the FY 2021-2022 Mid-Year Budget Update March 1, 2022 Page 3 Sales Tax (Bradley-Burns & Measure X): Total Sales Tax collected for the second quarter is approximately $19.6 million for Bradley-Burns and $27.3 million for Measure X, for a combined total of $46.8 million. The First Quarter Budget Report approved on January 18, 2022 included adjustments for Sales Tax estimates. The City’s Sales Tax consultant has noted strong performance from General Retail (i.e., Department Stores/Online Retailers) and Transportation (i.e., New Auto Sales) sectors, which warrants a further increase of the Measure X estimate by $1.75 million. Property Tax, Property Tax in lieu of VLF (VLF), & Santa Ana Residual Property Tax: The City received updated information for current fiscal year property assessments and included an adjustment in the First Quarter Budget Report. However, an adjustment for Property Tax in lieu of Vehicle License Fees (VLF) can be made with this report. The City receives its first 50-percent allocation from the State in January and can forecast the total revenue for the fiscal year. The City has received the January payment and can increase the revenue estimate by $517,300. Half-Cent Sales Tax for Public Safety: Half-Cent Sales Tax (Safety) collected for the second quarter is nearly one million. The latest projections from the City’s Sales Tax consultant for annual revenue is $2.6 million, which represents a 6.4 percent increase from FY 2020-21 actual revenue, in line with other sales tax revenues. Staff has increased the budget estimate by $140,700 accordingly. Hotel Visitors’ Tax (HVT): HVT collected for the second quarter is $3.3 million, which is nearly double the amount of the prior year’s second quarter results of $1.7 million. During the first six months of the year, HVT revenue has continued to improve, showing some semblance of recovery from the pandemic. The top 15 hotels in Santa Ana generated the majority of HVT revenues, including the hotels along Hotel Terrace Drive near John Receive and file the FY 2021-2022 Mid-Year Budget Update March 1, 2022 Page 4 Wayne Airport, driving the revenue recovery from the pandemic. Given this recent performance, the revenue estimate is increased by $2.0 million, for a total budget estimate of $7.0 million. Utility Users’ Tax (UUT): UUT collected for the second quarter is $10.8 million, which exceeded last year’s second quarter revenues of $10.2 million by $0.6 million. Currently, the electric, gas and water utilities are trending above last year’s second quarter results due to rate increases. However, the telecommunications utility users’ tax is nearly $0.7 million less than the prior year. Original UUT estimates anticipated positive results of revenue audits. However, the audits are ongoing, with completion likely occurring during FY 2022-23. At this time, we do not recommend any adjustments to revenue estimates, as we expect UUT revenue in aggregate to approximate the budget. Business License Tax (BLT): The BLT revenue of $3.4 million collected in the second quarter exceeded last year’s revenues of $2.9 million by $0.5 million. The current trend and annual rate increase based on the Consumer Price Index (CPI) have resulted in the revenue estimate increasing by $1.8 million for a total adjusted budget of $14 million in business tax revenue, which is in line with revenue received in FY 2020-21 of $13.7 million. Peak business license tax activity occurs during the second half of the fiscal year, when approximately 70 percent of annual BLT is collected. Cannabis Tax Revenues: The Cannabis Tax includes revenues received from medical, adult-use retail, cultivation, distribution, manufacturing and testing. With the availability of retail cannabis, we continue to see tax revenue decrease from the medical sector, and are reducing the estimate by $350,000. Cannabis tax from the medical sector is not part of the two-thirds set-aside. Therefore, this adjustment will not impact the Cannabis Public Benefit Fund. Overall, tax revenue from the retail and commercial sectors are on track to meet the original budget estimate and staff does not propose any adjustments at this time. Parks, Recreation and Community Service Fees: Staff reduced the revenue estimates from nearly $2.0 million to $0.7 million the prior year as the pandemic continued to significantly delay the operation of recreation programs and facility usage. The City received $1.3 million in FY 2020-21, which is better than expected. Though the pandemic has continued to impact PRCSA operations for much longer than originally anticipated, current year revenue estimates were slightly decreased by $29,191, from $1.94 million to $1.91 million. Zoo admission revenues are anticipating some uptick in activity, meanwhile Zoo Education and Leisure Classes revenues continues to be negatively impacted by delays in resuming recreation programs and facility operations. Planning and Building Charges and Fees: The City received $11.1 million of Planning and Building revenue in FY 2020-21. The current budget includes a revenue estimate of $10.4 million. Plan Check activity is performing a little better than expected as a result of Receive and file the FY 2021-2022 Mid-Year Budget Update March 1, 2022 Page 5 a one-time spike in activity related to large construction projects for residential and mix- use development on 3rd & Broadway, Rafferty, Warner & Red Hill, 2727 Main Place, and Lacy Crossing. Staff has increased the revenue estimate by $774,200 accordingly. Jail Revenue: The jail revenue is based on a fee of $115 per inmate, multiplied by the average daily population (ADP). The current level of ADP for the US Marshals indicates that revenue is on track to meet the current year’s budget estimates. However, the revenue for the Federal Bureau of Prisons (BOP) is showing a decline based on a lower ADP count used for the budget projections. Staff will continue to monitor jail revenue and does not recommend an adjustment at this time, as we expect jail revenue in aggregate to approximate the budget. General Fund Expenditures As of December 2021, General Fund expenditures are at 53.5 percent of budget. The City has spent more than half of the General Fund budget due to the pension debt payment in the first half of the fiscal year and the one-month advance for contracted fire services. As part of the Mid-Year Report adjustments, staff recommends an increase in the General Fund Operating Budget by a net adjustment of $53,690, which includes the pension debt expense savings discussed in more detail below. Exhibit 2 and 3 includes a table of recommended adjustments. Discussion follows for notable items. Pension Obligation Bonds Adjustment Summary As part of the debt refinancing, housekeeping adjustments are necessary to realign the overall current year budget between departments and funds. There is no impact to the overall budget. However, the net impact to the General Fund is an expenditure reduction of $690,577. A summary of these proposed appropriation adjustments is identified in Exhibit 3. At the February 15, 2021 meeting, staff provided the City Council with a Pension Debt Update and proposed that the FY 2022-23 budget reflect the same budget level as the current year of $54.3 million, with a plan to deposit the $9.5 million of cost-savings across all funds into the City’s Section 115 Trust for future cost stabilization. Workforce Changes In preparation for the Mid-Year Report, City departments review budgets and propose budget updates and workforce changes to reflect organizational changes. A summary of key updates is below with a more detailed report in Exhibits 2, 4, 5 and 6. Human Resources: The Human Resources Department is requesting the creation of four full-time classifications and one part-time classification as detailed in Exhibit 5. The classifications will enhance program operations and efficiency in the areas of organizational development and training and risk management in the future. The creation of the classifications and applicable salary ranges will not result in an increase in Receive and file the FY 2021-2022 Mid-Year Budget Update March 1, 2022 Page 6 budgeted positions. As such, there is no net fiscal impact to the budget associated with the creation of the classifications. Library: The Library is requesting the following workforce changes to streamline departmental staffing and onboarding processes. The Library is requesting the deletion of a Bibliographic Technician, Youth Services Technician, and Supervising Library Services Assistant to eliminate solitary positions that do not correspond with the Library’s paraprofessional promotional ladder. The deletion of these positions streamlines and clarifies the paraprofessional promotional ladder, allowing Library Service Assistants to promote to Library Technicians and subsequently to Senior Library Technicians. The deleted positions will be reallocated to two Senior Library Technicians and one Library Technician. Additionally, to reduce the number of part-time personnel in order to save on recruitment and training, the department is requesting the addition of one Library Technician and one Library Services Assistant to be funded with salary savings from the consolidation and elimination of part-time positions. Furthermore, the Parks, Recreation & Community Services Agency is reassigning one Management Analyst to Library to provide administrative support for fiscal operations. Parks, Recreation & Community Services Agency (PRCSA): PRCSA is requesting the following workforce changes to promote programmatic efficiencies, supervision and recent operational changes. To provide appropriate supervision for various programs, PRCSA is requesting the deletion of one Recreation and Community Events Supervisor and one Recreation Leader, and reallocating those positions to two Recreation and Community Services Supervisors. Funding for remainder of the fiscal year will come from the deleted positions and salary savings from vacancies during the first half of the fiscal year, resulting in no net fiscal impact. As mentioned above, PRCSA is requesting to reassign the Management Analyst position to Library to complete the final transition of Library services. Police Department: As requested by the City Council, the Police Department has initiated a strategic plan to reallocate $1.07M funding proposal from the Metropolitan Division to focus on youth investment services, trauma-informed training, sensitivity training in interacting with impacted communities such as the LGBTQ community, and re-organized the Department to include a Community Engagement / Family and Youth Services Division. Further youth services investment in PAAL and the Family Justice Center have been implemented and Police personnel will also be engaging local Santa Ana-based nonprofits for gang/trauma prevention, mitigation and response. Public Works Agency (PWA): The Public Works Agency (PWA) is involved in numerous capital improvement projects (CIP) for FY 2021-22, including $14.6 million in Revive Santa Ana projects. As such, PWA is proposing additional staff to the CIP team, including a Projects Manager and two Engineering Technicians. Budget from contractual services savings will be reallocated to fund these three positions, resulting in no net fiscal impact to the budget. Receive and file the FY 2021-2022 Mid-Year Budget Update March 1, 2022 Page 7 Additionally, the City approved funding for the Protected Bike Lane sweeping program as part of the First Quarter Budget Report. Part of the funding will be for the operation of a mini-sweeper and will be operated by an Equipment Operator. The proposed workforce change includes this addition. Summary of Workforce Changes The following table summarizes the Workforce Changes, including the addition and reallocation of positions. There is no net fiscal impact to the overall budget as existing department budgets will be used to fund the eight total net positions, which includes five positions from the General Fund and three positions from the Non-General Fund. Department Quantity Position General Fund (GF) or Non-General Fund (Non-GF) Public Works Agency 1 Equipment Operator I GF Public Works Agency 1 Projects Manager Non-GF Public Works Agency 2 Engineering Technicians Non-GF Clerk of the Council 1 Senior Deputy Clerk of the Council GF City Attorney’s Office 1 Senior Asst. City Attorney - Employee Relations GF PRCSA 2 Recreation and Community Services Supervisor GF PRCSA -1 Recreation Leader GF PRCSA -1 Recreation and Community Events Supervisor GF PRCSA -1 Management Analyst (Transfer to Library)GF Library 2 Senior Library Technician GF Library 2 Library Technician GF Library 1 Management Analyst (Transfer from PRCSA)GF Library 1 Library Services Assistant GF Library -1 Bibliographic Technician GF Library -1 Youth Services Technician GF Library -1 Supervising Library Services Assistant GF 8 Total Net Positions Other General Fund Budget Adjustments Staff also proposes a budget reduction for the PWA General Fund to correct a duplicate budget entry of $800,000 for streetlights debt service budgeted twice in error. Furthermore, a funding shortfall of $466,626 for the crossing guard contract was reported at the July 20, 2021 City Council meeting, which was to be addressed during the carryforward process at the second Council meeting in September 2021. However, the carryforward for this was inadvertently missed and an adjustment is necessary to cover the shortfall. Receive and file the FY 2021-2022 Mid-Year Budget Update March 1, 2022 Page 8 OTHER CITY FUNDS Cannabis Public Benefit Fund The Cannabis Public Benefit Fund provides dedicated funding for youth programs implemented through the Parks, Recreation and Community Service Agency and the Library. The Mid-Year budget adjustment includes an increase to the Cannabis Public Benefit Fund expenditures by $7.5 million to spend the remaining fund balance available from the one-third originally allocated to enforcement activities, as reported to City Council on July 20, 2021. Now that the FY 2020-21 books have been closed, the updated balance available from allocations to enforcement activities is $9,152,718. The recommended spending plan for the $7.5 million previously identified in July follows. Description Amount Renovation of Centennial Lake for a Youth Fishing Program $2,500,000 Renovate and Program Nature Center at Santiago Park $1,000,000 Install synthetic turf at Dan Young Soccer Complex and synthetic turf and lights at Field 1 $2,500,000 Funding for movies and concerts in the park $500,000 Funding for sports field maintenance $1,000,000 Total $7,500,000 Staff also proposes to reduce the Cannabis Public Benefit Fund expenditure budget by $214,300 to correct the IT overhead allocation as reported to City Council on September 7, 2021. Gas Tax Fund The City receives Gas Tax revenue estimates from the League of California Cities fiscal policy advisor, Michael Coleman. Based on recent information received, we can increase the revenue estimate by $1.0 million. With that adjustment, the updated estimate for the Gas Tax fund balance at June 30, 2022 is $9.8 million. The Budget and Reserve Policy includes a target reserve level of 20 percent of the annual budget, which would be approximately $3.1 million, leaving $6.7 million available for spending. Public Works has identified a list of immediate sidewalk repairs and the need for additional funding for the Bristol Street Improvement project. Staff recommends appropriating an additional $2.0 million from the available Gas Tax fund balance for sidewalk repairs and $4.0 million for the Bristol Street Improvements Phase 3A (between Civic Center and Washington) and Phase 4 (between Warner and St. Andrew). The proposed one-time $2.0 million appropriation for sidewalk repairs, combined with the original budget of $2.0 million and the $500,000 recurring appropriation approved with the First Quarter Budget Report will fund significant progress on the City’s sidewalks. Receive and file the FY 2021-2022 Mid-Year Budget Update March 1, 2022 Page 9 Revive Santa Ana – ARPA Funding On October 5, 2021, the City approved revisions to the Revive Santa Ana, which included a list of projects assigned to various City departments. The requested appropriation adjustments are to align the project budgets into the appropriate City department. The Revive Santa Ana spending plan had originally included a $1.5 million allocation to reimburse the City for OCFA’s COVID-19-related calls. However, COVID-related call volume is much less than previously anticipated. Thus, $500,000 will be reallocated towards accounting and compliance efforts. There is no net fiscal impact associated with this action. In addition, the City received $117,675 in ticket sales from the Santa Ana Winter Village event and an adjustment is needed to recognize revenue and offset anticipated costs above the project amount. Invoices are currently being processed and staff anticipates that this revenue should be sufficient for the additional costs. Civic Center Authority The City has a Joint Powers Authority (JPA) agreement with the County of Orange to pay for shared expenses related to the Civic Center area. These expenses include maintenance, security, and capital projects. The parking revenue collected helps to offset these expenses and the remaining costs are shared with the County of Orange. The City and County each approved the JPA budget. Due to the reduction of parking revenue, the approved Civic Center Authority budget was reduced, which includes a reduction to the City’s shared cost. The requested appropriation adjustments will align the City’s budget with the approved JPA budget. Community Development Agency (CDA) Grant Funds CDA is primarily a grant-funded agency. Staff recommends adjustments to various grant fund revenues and expenditures to align the budget with actual funding available and spending plans approved by granting agencies. These adjustments include recognizing revenue and appropriating expenses for the Peebler Capital Projects Fund (South Main Redevelopment Project) and Emergency Rental Assistance (ERA 1) Fund. Furthermore, staff estimates that several CDA grant funds (i.e., Emergency & Health Grants, Prison to Employment, MS5 HAP CARES Act COVID-19, Housing Authority- Voucher HAP, WIOA, etc.) and the Peebler Capital Projects Fund will have a deficit balance at June 30, 2022 (Exhibit 6). This is the result of timing of billing and pending prior-year grant reimbursements, as grants are multi-year and operate across different fiscal year and calendar year cycles. However, CDA expects to close out several grants this year and receive additional revenue from grant reimbursements to address some of the projected deficit fund balances. Staff will continue to monitor grant and capital activity over the next six months. Receive and file the FY 2021-2022 Mid-Year Budget Update March 1, 2022 Page 10 Parking Enterprise Fund The Parking Enterprise fund was significantly impacted by the pandemic, but with the option of outdoor dining and events planned for the year in the downtown area, parking revenue has slightly improved. Staff is recommending an adjustment to increase the revenue estimate by $242,000. However, the City began offering free parking during the weekdays from 7 a.m. to 5 p.m. at four City-owned downtown parking structures beginning February 14, 2022 to provide additional support to downtown businesses affected by the OC Streetcar construction. To help mitigate the revenue loss, staff proposes a one-time General Fund subsidy of $789,000 to address the estimated deficit balance at year-end. City Services The City Services fund allows for developers to submit fees to have City staff or consultants perform expedited inspections, accelerated plan checks, and CIP Construction Project Permits. The proposed adjustments are to recognize revenue and appropriate expenses of $250,000 for CIP Construction Project Permits that were not budgeted in Fiscal Year 2021-22. Additionally, a reduction of $79,700 is needed to eliminate the budget in this fund for the Planning & Building Agency. The revenue and expense were incorrectly budgeted in City Services and has since been corrected to the appropriate funding source. Federal Clean Water Fund Unforeseen legal expenses related to the Santa Ana Delhi Conversion Project require the use of available fund balance in the amount of $200,000 to resolve contractor claims as unexpected field conditions discovered during the construction project required additional work to be completed. The contractor claims to seek reimbursement for costs associated with the additional work. Residential Street Improvements The proposed adjustments are to recognize street construction fees and appropriate expenses of $300,000 for residential street improvement contracts not included in the original FY 2021-22 budget. Water Fund The Water Enterprise revenue provides funding to Water Capital Projects. The adjustment of $10.6 million is to reflect funding for projects that were carried forward from FY 2020-21. In addition, the Water Enterprise reimburses the City’s General Fund for overhead costs. The General Fund budget includes the reimbursement, but the Water Enterprise budget does not. A budget adjustment is necessary to correct the oversight. Deferred Compensation Plan FMSA is the Plan Administrator for the City’s Deferred Compensation Program and is in receipt of additional fees used to offset administrative costs. Therefore, an adjustment is requested to reflect anticipated revenue and expense. Receive and file the FY 2021-2022 Mid-Year Budget Update March 1, 2022 Page 11 Central Services Fund Central Services is responsible for mail, printing, and delivery services and charges City departments for these services. With the usage of email and multifunctioning printers, service levels have decreased and revenue has declined. Staff estimates the fund will have a deficit balance of approximately $426,000 at June 30, 2022 resulting from multiple years of an unbalanced budget. Staff proposes a one-time General Fund subsidy of $426,000 to address the estimated deficit balance at year-end. The proposed FY 2022- 23 budget will include a recommendation to fold this fund’s activity into the General Fund and rebalance the budget. PWA Engineering and Project Management Fund This fund charges capital projects for engineering services provided by City staff. Funds are received from the capital funds to recover the City’s cost for labor and overhead costs. PWA is currently updating its cost recovery plan, which will be used as a basis for covering these costs. When submitted and approved by the appropriate grant agency, the City may recover additional costs not currently being received, which will improve the current projected deficit. During the upcoming budget year, Public Works and Finance staff will review its current practice for project charges, which may require some General Fund support. Other Grant Funds As part of the Mid-Year review, staff is taking a proactive stance in working with departments to address grant funds projected to end the fiscal year with a deficit balance, such as the Police Athletic and Activities League, Department of Justice Grant, Office of Safety Grant, and Planning Grants Program. As such, departments are expecting to bill or receive reimbursements this year to correct the estimated deficit balance, which will help bring some balances back in the positive. Capital Projects Funds Similarly, staff is working to address capital projects with projected deficit balances at year-end resulting from timing of billing and pending prior year grant reimbursements. PWA also expects to bill or receive reimbursements to address the estimated deficit balance. Full-Time Employee Position Vacancy Report Exhibit 1 includes the staff vacancy report is as of December 31, 2021. It reflects all staffing changes authorized to date, including the 21 positions across various departments approved by the City Council on October 5, 2021 for the Revive Santa Ana program. As of December 31, there is a total of 168 total vacancies (Exhibit 1), of which 138 are funded vacant positions and 30 are subject to the hiring freeze. Positions subject to the Receive and file the FY 2021-2022 Mid-Year Budget Update March 1, 2022 Page 12 hiring freeze provided $2.9 million in savings in the current-year budget. With the First Quarter Budget Report, the City Council approved a partial restoration of frozen positions in the current year, with a total fiscal impact of $0.4 million across various departments. The vacancy report as of December 31 does not reflect the approved $0.4 million to partially restore hiring freeze positions. ENVIRONMENTAL IMPACT There is no environmental impact associated with this action. FISCAL IMPACT The summary of General Fund fiscal impact appears at the beginning of this report, and staff has listed all recommended appropriation adjustments in Exhibits 2 and 3, which incorporates the updated revenue estimates (i.e., Sales Tax and Property Tax) and workforce changes approved from the First Quarter Budget Report on January 18, 2022 and the updated recommendations contained herein. The Estimated Fund Balance Summary as of June 30, 2022 in Exhibit 6 includes the updated budget and estimated ending fund balance for all funds with the approved First Quarter Budget Report adjustments. However, Exhibit 6 does not reflect the proposed Mid-Year budget adjustments within this report. EXHIBITS 1. Fiscal Year 2021-2022 – Mid-Year Budget Update 2. Mid-Year Appropriation Adjustments 3. Pension Related Appropriation Adjustments 4. Personnel Resolution 5. Classification and Compensation Plan Resolution 6. Estimated Fund Balance Summary as of June 30, 2022 Submitted By: Kathryn Downs, FMSA Executive Director Approved By: Kristine Ridge, City Manager 1 Mid -Ye ar Report Fiscal Year 2021 -2022 CITY OF SANTA ANA City Counc il Me e ting -March 1, 2022 EXHIBIT 1 AGENDA Topics To Be Covered •NET GENERAL FUND IMPACT •MID -YEAR GENERAL FUND REVENUES •MID -YEAR GENERAL FUND EXPENDITURES •VACANCY REPORT AS OF DECEMBER 31 2 NET GENERAL FUND IMPACT 3 NET GENERAL FUND ACTIVITY 4 MID -YEAR GENERAL FUND REVENUES 5 MID -YEAR GENERAL FUND EXPENDITURES 6 VACANCY REPORT AS OF DEC. 31 7 General Fund Revenue Adjustments Description FY 20-21 Actual FY 21-22 Budget FY 21-22 Update Mid-Year Adjustment Increase/ (Decrease) Prop Tax-In Lieu VLF 36,073,260 37,332,300 37,849,600 517,300 Half-Cent Sales Tax (Safety)2,440,216 2,455,700 2,596,400 140,700 Sales Tax - Measure X*75,094,336 77,250,000 79,000,000 1,750,000 Hotel Visitor's Tax 4,349,952 5,000,000 7,000,000 2,000,000 Business Tax 13,718,021 12,200,000 14,000,000 1,800,000 Medical Marijuana Taxes 1,297,741 1,350,000 1,000,000 (350,000) Zoo Education 319 77,500 1,858 (75,642) Zoo Admissions 997,565 1,046,900 1,253,260 206,360 Leisure Classes (2,483)172,100 12,191 (159,909) Building Plan Check 2,058,215 1,925,800 2,700,000 774,200 Other Revenue* - No Adjustments Needed 216,902,443 218,713,900 218,713,900 0 Total General Fund Revenue Adjustments 352,929,584 357,524,200 364,127,209 6,603,009 *FY 21-22 Budget includes 1st Quarter Budget Report revenue adjustments EXHIBIT 2A General Fund Adjustments Department Accounting Unit Account Description of Adjustment Revenue Increase/ (Decrease) Expenditure Increase/ (Decrease) Library 01111110 61XXX Reassign Management Analyst to Library from PRCSA to provide administrative and fiscal support 42,549.00 Parks, Recreation and Community Services 01113200 61XXX Reassign Management Analyst to Library from PRCSA to complete the final transition of Library services (42,549.00) Public Works Agency 01117002 59000-162 Transfer from Energy Conservation Program Fund for retrofitting of streetlights 6,140.78 Public Works Agency 01117630 63001 Increase appropriations for retrofitting of streetlights 6,140.78 Public Works Agency 01117630 67004 Adjustment for duplicate budget entry for streetlights debt service (800,000.00) Public Works Agency 01117644 62300 Increase appropriations for crossing guard contract shortfall as identified in the July 20, 2021 City Council Meeting 466,626.00 Transfers Out 01106019 68000-027 Subsidy to Parking Enterprise Fund for year-end projected negative fund balance 789,000.00 Transfers Out 01106019 68000-071 Subsidy to Central Services for year-end projected negative fund balance 426,000.00 Transfers Out 01106019 68000-074 Reduce City's contribution to Civic Center Authority (143,500.00) Total General Fund:6,140.78 744,266.78 EXHIBIT 2B Non-General Fund Adjustments Department Accounting Unit Account Description of Adjustment Revenue Increase/ (Decrease) Expenditure Increase/ (Decrease) Cannabis Public Benefit Fund 01202002 50001 Use of available Cannabis Public Benefit Fund balance for youth programs and projects 7,500,000.00 Cannabis Public Benefit Fund 01213020 66220 Renovation of Centennial Lake for a Youth Fishing Program 2,500,000.00 Cannabis Public Benefit Fund 01213020 66220 Renovate and program Nature Center at Santiago Park 1,000,000.00 Cannabis Public Benefit Fund 01213020 66220 Install synthetic turf at Dan Young Soccer Complex and synthetic turf and lights at Field 1 2,500,000.00 Cannabis Public Benefit Fund 01213020 62300 Funding for movies and concerts in the park 500,000.00 Cannabis Public Benefit Fund 01213020 62300 Funding for sports field maintenance 1,000,000.00 Cannabis Public Benefit Fund 01208010 65050 Adjustment to reduce appropriations to correct IT overhead erroneously charged to CAO in Cannabis Public Benefit Fund as identified in the September 7, 2021 City Council Meeting (214,300.00) CDA - Parking Enterprise Fund 02718002 5XXXX Increase Parking Enterprise Fund revenues to align with current trend 242,000.00 CDA - Parking Enterprise Fund 02718002 59000-011 Transfer from General Fund to rebalance Parking Enterprise Fund's year-end projected negative fund balance 789,000.00 Public Works - Gas Tax 02917002 52300 Updated revenue estimate from League of California Cities 63,220.00 Public Works - Gas Tax 02917002 52301 Updated revenue estimate from League of California Cities 34,918.00 Public Works - Gas Tax 02917002 52302 Updated revenue estimate from League of California Cities 258,700.00 Public Works - Gas Tax 02917002 52320 Updated revenue estimate from League of California Cities 228,103.00 Public Works - Gas Tax 02917002 52321 Updated revenue estimate from League of California Cities 427,030.00 Public Works - Gas Tax 02917002 50001 Use of available Gas Tax Fund balance for additional sidewalk repairs and Bristol Street Improvements Phase 3A & Phase 4 6,000,000.00 Department Accounting Unit Account Description of Adjustment Revenue Increase/ (Decrease) Expenditure Increase/ (Decrease) Public Works - Gas Tax 02917660 62300 Funding for additional sidewalk repairs and Bristol Street Improvements Phase 3A & Phase 4 6,000,000.00 PBA - City Services 05316002 53635 Reduce revenues to zero out budget due to revenue being incorrectly budgeted in City Services (79,700.00) PBA - City Services 05316021 62312 Reduce appropriations to zero out budget due to expense being incorrectly budgeted in City Services (79,700.00) PWA - City Services 05317002 51708 Increase CIP Construction Projects Permits revenues 250,000.00 PWA - City Services 05317021 62340 Funding for Community Workforce Agreement consultant 250,000.00 PWA - Federal Clean Water Protection 05717002 50001 Use of available Federal Clean Water Protection fund balance for unforeseen legal expenses to resolve a contractor claim associated with the Santa Ana Delhi Diversion Project 200,000.00 PWA - Federal Clean Water Protection 05717640 62300 Funding for unforeseen legal expenses to resolve a contractor claim associated with the Santa Ana Delhi Diversion Project 200,000.00 PWA - Residential Street Improvement 05817002 53706 Increase Street Construction Fee revenues 300,000.00 PWA - Residential Street Improvement 05817660 62300 Funding for residential street improvement contracts 300,000.00 Public Works - Water Fund 06017002 50001 Adjustment for Water General Fund Overhead 4,537,900.00 Public Works - Water Fund 06017642 65500 Adjustment for Water General Fund Overhead 4,537,900.00 Public Works - Water Fund 06017002 50001 Use of available Water Enterprise Fund balance for Water Capital Projects 10,553,117.00 Public Works - Water Fund 06017019 68000-66 Transfer to Water Capital Fund 10,553,117.00 Public Works - Water Capital Fund 06617002 59000-060 Transfer from Water Enterprise Fund 10,553,117.00 Public Works - Water Capital Fund 06617647 66301 Funding for Water Capital Projects 10,553,117.00 FMSA - Central Services 07110002 59000-011 Transfer from General Fund to rebalance Central Services' year- end projected negative fund balance 426,000.00 Department Accounting Unit Account Description of Adjustment Revenue Increase/ (Decrease) Expenditure Increase/ (Decrease) Civic Center Authority 07413002 53322 Revenue adjustment to reflect Civic Center Authority's Adopted Budget - Projects 76,816.00 Civic Center Authority 07413002 53323 Revenue adjustment to reflect Civic Center Authority's Adopted Budget - Maintenance (430,454.00) Civic Center Authority 07413002 53324 Revenue adjustment to reflect Civic Center Authority's Adopted Budget - Security (370,000.00) Civic Center Authority 07413002 59000-011 Transfer from General Fund for City's reduced contribution to Civic Center Authority (143,500.00) Civic Center Authority - Maintenance 07413015 69135 Adjustment to reflect Civic Center Authority's Adopted Budget (143,500.00) Civic Center Authority - Maintenance 07413250 61XXX Adjustment to reflect Civic Center Authority's Adopted Budget (237,804.00) Civic Center Authority - Maintenance 07413250 62XXX Adjustment to reflect Civic Center Authority's Adopted Budget (117,650.00) Civic Center Authority - Maintenance 07413250 63XXX Adjustment to reflect Civic Center Authority's Adopted Budget (31,090.00) Civic Center Authority - Maintenance 07413250 65400 Adjustment to reflect Civic Center Authority's Adopted Budget (36,910.00) Civic Center Authority - Capital 07413260 66220 Adjustment to reflect Civic Center Authority's Adopted Budget for replacement of street and pedestrian lighting with LED lighting along the Civic Center perimeter 76,816.00 Civic Center Authority - Security 07414400 65XXX Adjustment to reflect Civic Center Authority's Adopted Budget (50,000.00) PWA - CIP Engineering 08617613 61000 Transfer from contractual services savings to fund one Projects Manager and two Engineering Technicians 128,000.00 PWA - CIP Engineering 08617613 62300 Transfer contractual services savings to salary to fund one Projects Manager and two Engineering Technicians (128,000.00) Deferred Compensation Plan - Section 457 Admin 10010002 57994 Projected revenue increase for Deferred Compensation Plan - Fees 18,000.00 Deferred Compensation Plan - Section 457 Admin 10010002 57991 Projected revenue increase for Deferred Compensation Plan - Misc. Receipts 200.00 Deferred Compensation Plan - Section 457 Admin 10010172 69109 Projected increase for deferred compensation expenses 36,500.00 Department Accounting Unit Account Description of Adjustment Revenue Increase/ (Decrease) Expenditure Increase/ (Decrease) CDA - HEAP Grant 12218002 5XXXX Reduce revenues to reflect grant close-out and fully expended funds (235,320.00) CDA - HEAP Grant 12218700 6XXXX Reduce appropriations to reflect grant close-out and fully expended funds (235,320.00) CDA - Workforce Innovation and Opportunity Act 12318002 52001 Use of FY20/21 unspent grant revenues for WIOA Youth and Dislocated Worker Program 32,031.54 CDA - Workforce Innovation and Opportunity Act 12318750 6XXXX Appropriate FY20/21 unspent grant budget for WIOA Youth Council 17,295.18 CDA - Workforce Innovation and Opportunity Act 12318754 6XXXX Appropriate FY20/21 unspent grant budget for WIOA Dislocated Worker 14,736.36 CDA - Community Development Block Grant 13518002 52008 Reduce revenues to reflect available CDBG grant fund balance (400,000.00) CDA - Community Development Block Grant 13518783 66220 Reduce appropriations to reflect available CDBG grant fund balance (400,000.00) CDA - Community Development Block Grant 13518002 52008 Reduce revenues to reflect available CDBG-CV grant reimbursement (1,399,029.32) CDA - Community Development Block Grant 13518788 69135 Reduce appropriations to reflect available CDBG-CV grant fund balance (1,399,029.32) CDA - Community Development Block Grant 13518002 52010 Reduce revenues to reflect available ESG-CV grant reimbursement (471,169.06) CDA - Community Development Block Grant 13518789 69135 Reduce appropriations to reflect available ESG-CV grant fund balance (471,169.06) PWA - Energy Conservation Program 16217630 68000-011 Transfer to General Fund for retrofitting streetlights 6,140.78 CDA - Emergency Rental Assistance 17718002 5XXXX Use of FY20/21 unspent grant revenues and investment earnings (ERA 1)679,118.21 CDA - Emergency Rental Assistance 17718700 69135 Appropriate FY20/21 unspent grant budget and investment earnings (ERA 1)679,118.21 American Rescue Plan Act (ARPA)18102002 57991 Recognize revenues for Santa Ana Winter Village event ticket sales 117,675.00 PRCSA - American Rescue Plan Act (ARPA)18113013 62300 Increase appropriations for Santa Ana Winter Village event expenses, which will be offset by revenues collected from ticket sales 117,675.00 Department Accounting Unit Account Description of Adjustment Revenue Increase/ (Decrease) Expenditure Increase/ (Decrease) FMSA - American Rescue Plan Act (ARPA)18110013 69011 Adjustment to align project budgets to the appropriate city department for the Revive Santa Ana Program (7,600,000.00) FMSA - American Rescue Plan Act (ARPA)18110013 61XXX Adjustment to align project budgets to the appropriate city department for the Revive Santa Ana Program 400,000.00 FMSA - American Rescue Plan Act (ARPA)18110013 62300 Adjustment to align project budgets to the appropriate city department for the Revive Santa Ana Program (200,000.00) HR - American Rescue Plan Act (ARPA)18109013 61XXX Adjustment to align project budgets to the appropriate city department for the Revive Santa Ana Program 125,000.00 HR - American Rescue Plan Act (ARPA)18109013 62300 Adjustment to align project budgets to the appropriate city department for the Revive Santa Ana Program 75,000.00 PWA - American Rescue Plan Act (ARPA)18117013 62300 Adjustment to align project budgets to the appropriate city department for the Revive Santa Ana Program 4,500,000.00 CDA - American Rescue Plan Act (ARPA)18118013 62300 Adjustment to align project budgets to the appropriate city department for the Revive Santa Ana Program 2,700,000.00 CDA - Peebler Capital Fund 41818002 5XXXX Reduce revenues to reflect available grant fund balance (Peebler Fund Capital Projects)(71,683.55) CDA - Peebler Capital Fund 41818830 66220 Reduce appropriations to reflect available grant fund balance (Peebler Fund Capital Projects)(71,683.55) CDA - Peebler Capital Fund 41818002 5XXXX Recognize capital project revenues and prior year/current year investment earnings (S. Main Redevelopment)2,093,569.57 CDA - Peebler Capital Fund 41818831 66220 Appropriate capital project budget and prior year/current year investment earnings (S. Main Redevelopment)2,093,569.57 Total Non-General Fund:41,779,659.39 39,447,829.17 Accounting Unit Fund Fund Type Fund Group 61102/61103/61104 Increase/(Decrease) 02718131 027 ENTERPRISE FUNDS PARKING FUND (22,891) 02718132 027 ENTERPRISE FUNDS PARKING FUND (561) 02718133 027 ENTERPRISE FUNDS PARKING FUND (5,751) 05617640 056 ENTERPRISE FUNDS SANITARY SEWER SERVS 66,534 05717640 057 ENTERPRISE FUNDS FEDERAL CLEAN WATER FUND 13,930 06017640 060 ENTERPRISE FUNDS WATER 11,575 06017641 060 ENTERPRISE FUNDS WATER (34,788) 06017644 060 ENTERPRISE FUNDS WATER (5,514) 06017645 060 ENTERPRISE FUNDS WATER 34,055 06017646 060 ENTERPRISE FUNDS WATER 1,467 06017647 060 ENTERPRISE FUNDS WATER 3,826 06717650 067 ENTERPRISE FUNDS SANTA ANA TRAIN STATION 316 06817640 068 ENTERPRISE FUNDS SANITATION 7,197 06817641 068 ENTERPRISE FUNDS SANITATION (24,939) 06917640 069 ENTERPRISE FUNDS REFUSE FUND 24,753 01105020 011 GOVERNMENTAL GENERAL FUND (743,482) 01105020 011 GOVERNMENTAL GENERAL FUND (2,578,459) 01105020 011 GOVERNMENTAL GENERAL FUND (1,203,682) 01117620 011 GOVERNMENTAL GENERAL FUND (10,800) 02917620 029 GOVERNMENTAL GAS TAX 26,115 02917635 029 GOVERNMENTAL GAS TAX 12,729 02917660 029 GOVERNMENTAL GAS TAX 12,729 03109050 031 GOVERNMENTAL AIR QUALITY 4,307 03116510 031 GOVERNMENTAL AIR QUALITY 12,254 07413250 074 GOVERNMENTAL CIVIC CENTER AUTHORITY FUND 4,851 12218700 122 GOVERNMENTAL GRANTS (31,680) 12218715 122 GOVERNMENTAL GRANTS 2,781 12318748 123 GOVERNMENTAL GRANTS (7,305) 12318750 123 GOVERNMENTAL GRANTS (3,769) 12318751 123 GOVERNMENTAL GRANTS (26,886) 12318752 123 GOVERNMENTAL GRANTS 2,515 12318753 123 GOVERNMENTAL GRANTS 64 12318754 123 GOVERNMENTAL GRANTS 4,011 12318755 123 GOVERNMENTAL GRANTS (2,293) 12318756 123 GOVERNMENTAL GRANTS (3,646) 12318757 123 GOVERNMENTAL GRANTS 40 12318762 123 GOVERNMENTAL GRANTS 11,195 12418737 124 GOVERNMENTAL GRANTS (2,151) 12418743 124 GOVERNMENTAL GRANTS 724 12418750 124 GOVERNMENTAL GRANTS (2,703) 12418751 124 GOVERNMENTAL GRANTS 1,326 13018780 130 GOVERNMENTAL GRANTS (15,046) 13318780 133 GOVERNMENTAL HOUSING 4,073 FY21-22 Unfunded Liability Budget Adjustments EXHIBIT 3A Accounting Unit Fund Fund Type Fund Group 61102/61103/61104 Increase/(Decrease) 13518780 135 GOVERNMENTAL GRANTS (19,932) 13518783 135 GOVERNMENTAL GRANTS 95,263 13518785 135 GOVERNMENTAL GRANTS 2,164 13518788 135 GOVERNMENTAL GRANTS (12,698) 13518789 135 GOVERNMENTAL GRANTS 8,477 13918780 139 GOVERNMENTAL HOUSING 220 14018760 140 GOVERNMENTAL HOUSING 26,455 14218760 142 GOVERNMENTAL GRANTS (10) 14218761 142 GOVERNMENTAL GRANTS - 14218762 142 GOVERNMENTAL GRANTS (75) 14418760 144 GOVERNMENTAL GRANTS 2,220 15718760 157 GOVERNMENTAL HOUSING - 15818700 158 GOVERNMENTAL GRANTS (19,500) 17718700 177 GOVERNMENTAL GRANTS 9,750 17718701 177 GOVERNMENTAL GRANTS (15,000) 41718820 417 GOVERNMENTAL INCLUSIONARY HOUSING FEE (2,768) 60718810 607 GOVERNMENTAL RDA-NEW HOUSING (10,013) 07110100 071 INTERNAL SERVICE FUNDS CENTRAL SERVICES (1,820) 07317100 073 INTERNAL SERVICE FUNDS BUILDING MAINTENANCE 1,257 07317101 073 INTERNAL SERVICE FUNDS BUILDING MAINTENANCE (50,729) 07517100 075 INTERNAL SERVICE FUNDS FLEET REPLACEMENT FUND 17,409 07617102 076 INTERNAL SERVICE FUNDS STORES & PROPERTY CONTROL 1,138 08009051 080 INTERNAL SERVICE FUNDS GENERAL LIABILITY (38,734) 08109053 081 INTERNAL SERVICE FUNDS BENEFITS FUND (16,193) 08209054 082 INTERNAL SERVICE FUNDS WORKERS COMPENSATION FUND (67,722) 08517138 085 INTERNAL SERVICE FUNDS CITY YARD (97) 08617611 086 INTERNAL SERVICE FUNDS PWA: ENGINEERING - 08617612 086 INTERNAL SERVICE FUNDS PWA: ENGINEERING - 08617613 086 INTERNAL SERVICE FUNDS PWA: ENGINEERING 123,786 08617620 086 INTERNAL SERVICE FUNDS PWA: ENGINEERING - 10117601 101 INTERNAL SERVICE FUNDS PWA: ADMINISTRATION 16,579 10117605 101 INTERNAL SERVICE FUNDS PWA: ADMINISTRATION 22,938 10920140 109 INTERNAL SERVICE FUNDS IT SERVICES 5,971 10920141 109 INTERNAL SERVICE FUNDS IT SERVICES (10,166) 10920143 109 INTERNAL SERVICE FUNDS IT SERVICES 17,909 10920146 109 INTERNAL SERVICE FUNDS IT SERVICES (8,844) 10920147 109 INTERNAL SERVICE FUNDS IT SERVICES (14,988) 10920148 109 INTERNAL SERVICE FUNDS IT SERVICES (1,201) 67018843 670 PRIVATETRUST RDA-SUCCESSOR PRIVATE TRUST (10,838) (4,412,771) Accounting Unit/Account Transfer Out Accounting Unit/Account Transfer In 01105020-68001-406 1,242,300 40619002-59000-011 3,845,846 01105020-68002-406 1,774,956 40619002-59000-029 7,412 01105020-68002-406 828,590 40619002-59000-031 1,812 02917620-68001-406 6,116 40619002-59000-074 3,389 02917635-68001-406 648 40619002-59000-122 208 02917660-68001-406 648 40619002-59000-123 11,759 03109050-68001-406 376 40619002-59000-124 3,098 03116510-68001-406 1,436 40619002-59000-130 2,467 07413250-68001-406 3,389 40619002-59000-133 336 12218715-68001-406 208 40619002-59000-135 27,654 12318748-68001-406 1,106 40619002-59000-139 61 12318750-68001-406 1,279 40619002-59000-140 23,613 12318751-68001-406 1,795 40619002-59000-142 25 12318752-68001-406 1,105 40619002-59000-144 3,553 12318753-68001-406 1,780 40619002-59000-177 648 12318754-68001-406 612 40619002-59000-417 2,521 12318755-68001-406 1,298 40619002-59000-607 3,094 12318756-68001-406 1,222 3,937,496 12318757-68001-406 586 12318762-68001-406 976 12418737-68001-406 2,737 12418743-68001-406 63 12418750-68001-406 182 12418751-68001-406 116 13018780-68001-406 2,467 13318780-68001-406 336 13518780-68001-406 5,843 13518783-68001-406 11,191 13518785-68001-406 579 13518788-68001-406 6,809 13518789-68001-406 3,232 13918780-68001-406 61 14018760-68001-406 23,613 14218760-68001-406 10 14218762-68001-406 15 14418760-68001-406 3,553 17718700-68001-406 648 41718820-68001-406 2,521 60718810-68001-406 3,094 3,937,496 FY21-22 Debt Service Payment Transfers Out/In - Governmental Funds EXHIBIT 3B AU Account Fund Amount 02718131 67311 Parking 10,978 02718132 67311 Parking 35 02718133 67311 Parking 1,956 05617640 67311 Sanitary Sewer 30,471 05717640 67311 Federal Clean Water 9,228 06017640 67311 Water 16,201 06017641 67311 Water 25,555 06017644 67311 Water 5,928 06017645 67311 Water 25,455 06017646 67311 Water 5,424 06017647 67311 Water 1,438 06717650 67311 Santa Ana Train Station 1,283 06817640 67311 Sanitation 7,867 06817641 67311 Sanitation 19,079 06917640 67311 Refuse 5,983 40619020 67311 Debt Service 1,333,934 40619020 67312 Debt Service 2,603,545 07110100 67311 Central Services 2,286 07317100 67311 Building Maintenance 29,768 07317101 67311 Building Maintenance 3,540 07517100 67311 Fleet Services 35,966 07617102 67311 Stores/Property Control 5,048 08009051 67311 General Liabilty 11,280 08109053 67311 Benefits 13,916 08209054 67311 Workers Compensation 9,754 08517138 67311 City Yard 418 08617613 67311 PWA: Engineering 62,435 10117601 67311 PWA: Administration 30,291 10117605 67311 PWA: Administration 19,583 10920140 67311 IT Services 7,141 10920141 67311 IT Services 19,019 10920143 67311 IT Services 447 10920146 67311 IT Services 5,921 10920147 67311 IT Services 296 10920148 67311 IT Services 9,335 67018843 67311 RDA - Successory Agency 1,275 4,372,079 FY21-22 Debt Service Payment Other Funds EXHIBIT 3C EXHIBIT 4 Resolution 2022-XXX Page 1 of 4 RESOLUTION NO. 2022-XX A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA ANA TO AMEND THE CURRENT FISCAL YEAR 2021- 2022 ANNUAL BUDGET TO ADD AND DELETE FULL-TIME POSITIONS IN THE LIBRARY DEPARTMENT, PARKS, RECREATION, AND COMMUNITY SERVICES DEPARTMENT, CLERK OF THE COUNCIL’S OFFICE, CITY ATTORNEY’S OFFICE, AND PUBLIC WORKS DEPARTMENT. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SANTA ANA AS FOLLOWS: Section 1: The City Council hereby finds, determines and declares as follows: A.On June 15, 2021, the City Council passed and adopted Ordinance No. NS-3005, establishing the City’s Annual Budget for Fiscal Year 2021-2022 and authorizing position allocations for Fiscal Year 2021- 2022. The Ordinance also sets forth the requirement that alterations in the allocation of authorized positions be reviewed and approved by the City Council. B.The Annual Budget has been amended to add or delete positions in various City departments since its adoption. C.The Executive Director of the Library Department requests to amend its Fiscal Year 2021-2022 budget to add the following full-time positions: two (2) Senior Library Technicians, two (2) Library Technicians, one (1) Management Analyst, one (1) Library Services Assistant, and deletion of the following positions: one (1) Bibliographic Technician, one (1) Youth Services Technician, and one (1) Supervising Library Services Assistant. D.The Executive Director of the Parks, Recreation, and Community Services Department requests to amend its Fiscal Year 2021-2022 budget to add the following full-time positions: two (2) Recreation and Community Services Supervisors, and deletion of the following positions: one (1) Management Analyst, one (1) Recreation Leader, and one (1) Recreation and Community Events Supervisor. E.The Clerk of the Council Office requests to amend its Fiscal Year 2021-2022 budget to add one (1) full-time Senior Deputy Clerk of the Council. Resolution 2022-XXX Page 2 of 4 F.The City Attorney’s Office requests to amend its Fiscal Year 2021- 2022 budget to add one (1) full-time Senior Assistant City Attorney – Employee Relations. G.The Executive Director of the Public Works Department requests to amend its Fiscal Year 2021-2022 budget to add the following full-time positions: one (1) Equipment Operator, one (1) Projects Manager, and two (2) Engineering Technicians. H.It is now desired to amend the City’s Annual Budget for Fiscal Year 2021-2022, as amended, in order to effect this change, as shown below. Section 2: The City’s Annual Budget for Fiscal Year 2021-2022, as amended, is hereby further amended by: A.Adding the following position in the Library Department, at the monthly six- step range as indicated: 6-Step Salary Rate Range Effective 07/01/2021 Classification Title Number of Positions Added Monthly Salary Minimum-Maximum Management Analyst 1 $6,538 - $8,346 B.Adding and deleting the following positio ns in the Library Department, at the monthly seven-step range as indicated: 7-Step Salary Rate Range Effective 07/01/2021 Classification Title Number of Positions Added Monthly Salary Minimum-Maximum Senior Library Technician 2 $4,360 - $5,847 Library Technician Library Services Assistant 2 1 $3,954 - $5,304 $3,398 - $4,556 Bibliographic Technician -1 $4,296 - $5,762 Youth Services Technician -1 $4,091 - $5,488 Supervising Library Services Assistant -1 $3,974 - $5,330 C.Deleting the following position in the Parks, Recreation, and Community Services Department at the monthly six-step range as indicated: 6-Step Salary Rate Range Effective 07/01/2021 Classification Title Number of Positions Added Monthly Salary Minimum-Maximum Management Analyst -1 $6,538 - $8,346 EXHIBIT 4 Resolution 2022-XXX Page 3 of 4 D.Adding and deleting the following positions in the Parks, Recreation, and Community Services Department, at the monthly seven-step range as indicated: 7-Step Salary Rate Range Effective 07/01/2021 Classification Title Number of Positions Added Monthly Salary Minimum-Maximum Recreation and Community Services Supervisor 2 $7,039 - $9,434 Recreation Leader -1 $3,954 - $5,304 Recreation and Community Events Supervisor -1 $4,296 - $5,762 E.Adding the following position in the Clerk of the Council, at the monthly seven-step range as indicated: 7-Step Salary Rate Range Effective 07/01/2021 Classification Title Number of Positions Added Monthly Salary Minimum-Maximum Senior Deputy Clerk of the Council 1 $5,596 - $7,499 F.Adding the following positions in the City Attorney’s Office, at the monthly seventeen-step range as indicated: 17-Step Salary Rate Range Effective 07/01/2021 Classification Title Number of Positions Added Monthly Salary Minimum-Maximum Senior Assistant City Attorney - 1 $11,439 - $16,980 Employee Relations G.Adding the following positions in the Public Works Department, at the monthly seven-step range as indicated: 7-Step Salary Rate Range Effective 07/01/2021 Classification Title Number of Positions Added Monthly Salary Minimum-Maximum Equipment Operator Projects Manager Engineering Technician 1 1 2 $4,764 - $6,384 $7,761 - $10,401 $4,858 - $6,510 Section 3: All salary rate range classifications are set forth in t he City's "Salary Schedule" as periodically updated. Section 4: That except as amended by this Resolution, all other provisions of the Annual Budget for Fiscal Year 2021-2022, as amended, shall remain in full force and effect. Resolution 2022-XXX Page 4 of 4 Section 5: This Resolution is operative from and after the date upon which it is adopted. ADOPTED this 1st day of March, 2022. ___________________________ Vicente Sarmiento Mayor APPROVED AS TO FORM: Sonia R. Carvalho City Attorney By: __________________ Laura A. Rossini Chief Assistant City Attorney AYES: Councilmembers NOES: Councilmembers ABSTAIN: Councilmembers NOT PRESENT: Councilmembers CERTIFICATE OF ATTESTATION AND ORIGINALITY I, Daisy Gomez, Clerk of the Council, do hereby attest to and certify the attached Resolution No. 2022-___ to be the original Resolution adopted by the City Council of the City of Santa Ana on March 1, 2022. Date: ___________________ ____________________________ Clerk of the Council City of Santa Ana Resolution 2022-XXX Page 1 of 4 EXHIBIT 5 RESOLUTION NO. 2022-XX A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA ANA TO AMEND RESOLUTION NO. 2015-026, AS AMENDED, TO EFFECT CERTAIN CHANGES TO THE CITY’S BASIC CLASSIFICATION AND COMPENSATION PLAN. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SANTA ANA AS FOLLOWS: Section 1: The City Council hereby finds, determines and declares as follows: A.Section 1004, Article X of the City Charter of the City of Santa Ana requires the City Manager to prepare, install, and maintain a position classification and pay plan subject to civil service rules and regulations and the approval of the City Council. B.On June 16, 2015, the City Council adopted Resolution No. 2015-026 amending and re-establishing the Basic Classification and Compensation Plan for all Full-Time and Part-Time Classifications of Officers and Employees of the City of Santa Ana. C.It is the City’s practice to assign job titles that reflect the duties and responsibilities of the classification and are consistent with other classifications within the City’s organizational structure as well as comparable job titles in the labor market, while maintaining internal pay equity relationships and attracting and retaining qualified candidates. D.The Human Resources Department has completed a review of the various departmental requests to make changes to the City’s organizational structure, classification titles, and staffing which revealed the need to effect certain changes to the City’s basic classification and compensation plans. E.The City Council has amended and reestablished the Basic Classification and Compensation Plan on numerous occasions since its adoption. F.It is now desired to amend Council Resolution No. 2015-026, as amended, in order to effect these changes, as shown below: Resolution 2022-XXX Page 2 of 4 Section 1: The Santa Ana City Council amends Resolution No. 2015-026, Exhibit “B” as follows: A.Adding the following full-time classification titles at the monthly six-step salary rate range indicated: 6-Step Salary Rate Range Effective 03/01/2022 Monthly Salary Classification Title SRR Minimum-Maximum Organizational Development and Training Analyst 663 $6,380 - $8,142 Section 2: The Santa Ana City Council amends Resolution No. 2015-026, Exhibit “E” as follows: A.Adding the following full-time classification title at the monthly seventeen-step salary rate range indicated: 17-Step Salary Rate Range Effective 03/01/2022 Monthly Salary Classification Title SRR Minimum-Maximum Safety Administrator MM-18 $8,937 - $13,265 B.Adding the following full-time classification title at the monthly five-step salary range indicated: 5-Step Salary Rate Range Effective 03/01/2022 Monthly Salary Classification Title SRR Minimum-Maximum Senior Organizational Development and AM-722 $8,509 - $10,345 Training Analyst Senior Risk Management Analyst AM-722 $8,509 - $10,345 Section 3: The Santa Ana City Council amends Resolution No. 2015-026, Exhibit “I” as follows: C.Adding the following part-time classification title at the five-step hourly wage range indicated: 5-Step Hourly Wage Range Effective 03/01/2022 Hourly Wage Range Classification Title Minimum-Maximum Risk Management Technician $31.62 - $38.46 Resolution 2022-XXX Page 3 of 4 Section 4: All salary rate range classifications are set forth in the City’s Master “Salary Schedule” as periodically updated. Section 5: That except as amended by this Resolution, all other provisions of Resolution No. 2015-026 as amended shall remain in full force and effect Section 6: This Resolution is operative from and after March 1, 2022. ADOPTED this 1st day of March, 2022. , ___________________________ Vincente Sarmiento Mayor APPROVED AS TO FORM: Sonia R. Carvalho City Attorney By: __________________ Laura A. Rossini Chief Assistant City Attorney AYES: Councilmembers NOES: Councilmembers ABSTAIN: Councilmembers NOT PRESENT: Councilmembers Resolution 2022-XXX Page 4 of 4 CERTIFICATE OF ATTESTATION AND ORIGINALITY I, Daisy Gomez, Clerk of the Council, do hereby attest to and certify the attached Resolution No. 2022-___ to be the original Resolution adopted by the City Council of the City of Santa Ana on March 1, 2022. Date: ___________________ ____________________________ Clerk of the Council City of Santa Ana Fund Number Fund Name Estimated Beginning Balance FY 21-22 Revenues FY 21-22 Transfers In FY 21-22 Total Resources FY 21-22 Expenditures FY 21-22 Transfers Out FY 21-22 Total Uses Change in Fund Balance Estimated Ending Fund Balance GENERAL FUND 011 GENERAL FUND 109,415,983 357,524,200 357,524,200 (351,455,956) (35,503,590)(386,959,546) (29,435,346)79,980,637 SPECIAL REVENUE-GF 012 CANNABIS PUBLIC BENEFIT FUND 16,205,481 60,000 13,016,700 13,076,700 (19,099,529) (19,099,529) (6,022,829)10,182,652 016 CASP CERTIFICATION & TRAINING 258,927 85,000 85,000 (85,000) (85,000) -258,927 021 PRCSA CATV FUND 1,252,366 250,000 250,000 (250,000) (250,000) -1,252,366 051 CAPITAL OUTLAY FUND 5,024,450 1,023,500 292,000 1,315,500 (5,659,223) (5,659,223) (4,343,723)680,727 053 CITY SERVICES 1,136,125 3,433,240 3,433,240 (4,052,991) (4,052,991) (619,751)516,374 100 SECTION 457 FIDUCIARY ADMIN 120,647 54,600 54,600 (54,500) (54,500) 100 120,747 110 STRONG MOTION INSTRUMENTATION 97,777 16,000 16,000 (16,000) (16,000) -97,777 120 FIRE FACILITIES FUND 1,583,904 723,500 723,500 (723,500) (723,500) -1,583,904 121 SPECIAL REPAIR/DEMOLITION 431,796 30,000 30,000 (30,000) (30,000) -431,796 GRANT FUNDS 031 AIR QUALITY IMPR. (AB 2766)1,720,497 645,000 645,000 (1,719,140) (1,719,140) (1,074,140)646,357 122 EMERGENCY & HEALTH GRANTS 6,770,236 2,250,000 2,250,000 (10,831,407) (10,831,407) (8,581,407)(1,811,171) 123 WORKFORCE INVESTMENT ACT - 3,335,313 3,335,313 (3,363,655) (3,363,655) (28,342)(28,342) 124 ORANGE COUNTY SSA GRANTS 494,995 1,373,970 1,373,970 (1,373,970) (1,373,970) -494,995 125 OES UASI (282,638) 7,055,062 7,055,062 (5,285,572) (5,285,572) 1,769,490 1,486,852 127 D.O.J. GRANT FUND (4,071) 798,740 798,740 (798,740) (798,740) -(4,071) 128 POLICE BLOCK GRANTS 778,634 838,065 838,065 (838,075) (838,075) (10)778,624 130 HOME PROGRAM FEDERAL GRANT 1,179,293 4,290,120 4,290,120 (9,417,563) (9,417,563) (5,127,443)(3,948,150) 131 MISC GRANTS - 689,120 689,120 (689,120) (689,120) - - 135 COMMUNITY DEV BLOCK GRANT (1,330,032) 23,304,168 23,304,168 (25,704,063) (25,704,063) (2,399,895)(3,729,927) 136 HOUSING AUTHORITY-VOUCHER HAP (114,291) 40,135,000 40,135,000 (40,135,000) (40,135,000) -(114,291) 137 HOUSING AUTHORITY- MAINSTREAM - 2,250,000 2,250,000 (2,250,000) (2,250,000) -- 138 HOUSING AUTHORITY- MS5 686,888 2,635,000 2,635,000 (2,635,000) (2,635,000) -686,888 139 HOUSING AUTHORITY-NEW CONSTR 113,895 225,000 225,000 (225,000) (225,000) -113,895 140 HOUSING AUTHORITY-VOUCHER ADM 2,034,022 4,142,308 4,142,308 (4,242,091) (4,242,091) (99,783)1,934,239 142 NSP FEDERAL GRANT 1,321,609 45,000 45,000 (1,168,130) (1,168,130) (1,123,130)198,479 144 PRISON TO EMPLOYMENT PROGRAM (307,942) 2,884,310 2,884,310 (3,295,089) (3,295,089) (410,779)(718,721) 145 RENTAL REHABILITATION GRANT 393,993 5,000 5,000 (398,000) (398,000) (393,000)993 152 PUBLIC LIBRARY GRANT FUND 4,761 12,353 12,353 (12,353) (12,353) -4,761 154 LIBRARY SVCS & TECHNOLOGY ACT 1,375 16,500 16,500 (16,500) (16,500) -1,375 157 HSG ADMIN CARES ACT COVID-19 5,280 4,852 4,852 (4,852) (4,852) -5,280 158 PLANNING GRANTS PROGRAM (130,101) 3,450,473 3,450,473 (4,048,606) (4,048,606) (598,133)(728,234) 165 OFFICE OF SAFETY GRANT 151,504 623,360 623,360 (857,970) (857,970) (234,610)(83,106) 169 RECREATION GRANTS FUND 409,464 301,450 301,450 (305,667) (305,667) (4,217)405,247 178 COVID-19 RESPONSE - 4,000,000 4,000,000 (4,000,000) (4,000,000) - - 179 ARPA EHV HAP - 1,316,892 1,316,892 (1,316,892) (1,316,892) - - 180 ARPA EHV ADMIN FEES 191,350 488,616 488,616 (488,616) (488,616) -191,350 181 AMERICAN RESCUE PLAN ACT 63,936,641 1,235,000 1,235,000 (63,915,000) (63,915,000) (62,680,000)1,256,641 182 HOME-ARP PROGRAM FEDERAL GRANT - 6,183,914 6,183,914 (6,183,914) (6,183,914) - - Estimated Fund Balance Summary (as of June 30, 2022) Fiscal Year 2021-2022 EXHIBIT 6 Fund Number Fund Name Estimated Beginning Balance FY 21-22 Revenues FY 21-22 Transfers In FY 21-22 Total Resources FY 21-22 Expenditures FY 21-22 Transfers Out FY 21-22 Total Uses Change in Fund Balance Estimated Ending Fund Balance Estimated Fund Balance Summary (as of June 30, 2022) Fiscal Year 2021-2022 OTHER RESTRICTED FUNDS 020 OTS-TRAFFIC OFFENDER PROGRAM 39,092 60,210 60,210 (60,210) (60,210) -39,092 022 PRCSA FEE & DONATION 466,646 600,000 600,000 (1,038,500) (1,038,500) (438,500)28,146 023 INMATE WELFARE FUND 1,531,318 1,869,540 1,869,540 (1,869,540) (1,869,540) -1,531,318 024 PD ATHLETIC ACTIVITIES LEAGUE (23,611) 270,170 270,170 (274,280) (274,280) (4,110)(27,721) 025 IDB & EZ VOUCHER MONITORING 180,185 - (109,000) (109,000) (109,000)71,185 029 SPECIAL GAS TAX 28,255,621 14,490,130 14,490,130 (10,007,295) (23,920,709) (33,928,004) (19,437,874)8,817,747 074 CIVIC CENTER MAINTENANCE (321,567) 4,137,270 743,500 4,880,770 (4,553,770) (4,553,770) 327,000 5,433 133 HOUSING AUTHORITY-ISSUER FEE 2,734,987 85,000 85,000 (87,450) (87,450) (2,450)2,732,537 166 US DOJ ASSET FORFEITURE FUND 1,389,079 - (1,126,648) (1,126,648) (1,126,648)262,431 167 US TREASURY ASSET FORFEITURE 138,832 - (142,270) (142,270) (142,270)(3,438) 170 MS5 HAP CARES ACT COVID-19 (569,209) 565,000 565,000 (565,000) (565,000) -(569,209) 177 EMERGENCY RENTAL ASSISTANCE PG 12,159,149 29,225,701 29,225,701 (29,225,701) (29,225,701) -12,159,149 417 INCLUSIONARY HOUSING FEE 10,197,643 7,006,390 7,006,390 (7,006,390) (7,006,390) -10,197,643 607 HOUSING AUTHORITY LMIHF 3,622,704 225,000 225,000 (2,301,080) (2,301,080) (2,076,080)1,546,624 655 2018 SERIES TAX ALLOC BOND - 6,489,930 6,489,930 (6,489,930) (6,489,930) - - 670 COSA RDA 410,409 150,000 150,000 (150,000) (150,000) -410,409 671 COSA RDA OBLIGATION RETIREMENT 5,732,046 7,074,340 7,074,340 (434,410) (6,639,930) (7,074,340) -5,732,046 ENTERPRISE FUNDS 027 PARKING FUND 73,190 2,707,870 2,707,870 (3,738,450) (3,738,450) (1,030,580)(957,390) 056 SANITARY SEWER SERVICE 8,026,423 7,617,300 7,617,300 (9,413,883) (250,000) (9,663,883) (2,046,583)5,979,840 057 FED CLEAN WATER PROTECTION ENT 4,694,413 1,735,000 2,680,200 4,415,200 (5,552,553) (200,000) (5,752,553) (1,337,353)3,357,060 060 WATER REVENUE 47,425,013 71,518,500 71,518,500 (69,937,712) (24,249,253) (94,186,965) (22,668,465)24,756,548 066 ACQUISITION & CONSTRUCTION 2,173,454 7,550,000 22,968,453 30,518,453 (31,311,423) (31,311,423) (792,970)1,380,484 067 REGIONAL TRANSP CENTER (1,795,138) 664,240 2,981,870 3,646,110 (1,841,631) (1,841,631) 1,804,479 9,341 068 SANITATION FUND 7,765,733 6,047,900 200,000 6,247,900 (9,424,031) (9,424,031) (3,176,131)4,589,602 069 REFUSE COLLECTION SERVICE 8,217,200 14,136,400 14,136,400 (13,696,051) (4,671,740) (18,367,791) (4,231,391)3,985,809 INTERNAL SERVICE FUNDS 070 EQUIPMENT REPLACEMENT FUND 6,507,854 1,762,800 1,762,800 (2,396,767) (2,396,767) (633,967)5,873,887 071 CENTRAL SERVICES (99,496) 441,470 441,470 (767,920) (767,920) (326,450)(425,946) 073 BUILDING MAINT FUND 959,931 4,622,900 2,500,000 7,122,900 (6,000,920) (6,000,920) 1,121,980 2,081,911 075 FLEET MAINTENANCE/STORES 829,589 4,510,000 1,500,000 6,010,000 (6,114,840) (6,114,840) (104,840)724,749 076 STORES & PROPERTY CONTROL 113,988 1,804,100 1,804,100 (1,763,970) (1,763,970) 40,130 154,118 080 LIABILITY AND PROPERTY INS FND 19,100,122 11,637,750 1,500,000 13,137,750 (18,951,890) (18,951,890) (5,814,140)13,285,982 081 EMPLOYEE GROUP INSURANCE (1,187,639) 27,108,000 3,400,000 30,508,000 (29,338,490) (29,338,490) 1,169,510 (18,129) 082 WORKERS COMPENSATION FUND 15,310,117 10,133,000 10,133,000 (10,077,620) (10,077,620) 55,380 15,365,497 085 CITY YARD OPERATION 100,087 1,263,100 1,263,100 (1,319,230) (1,319,230) (56,130)43,957 086 PUB WKS ENG/PROJ MGMT (1,113,629) 10,770,000 10,000 10,780,000 (10,067,580) (113,790) (10,181,370) 598,630 (514,999) 088 QUALITY SERVICE TRAINING 375,463 - (307,500) (307,500) (307,500)67,963 101 PUB WKS-ADMIN & PLANNING 2,475,973 8,090,300 8,090,300 (8,659,930) (94,950) (8,754,880) (664,580)1,811,393 109 INFO SYS STRATEGIC PLAN 13,042,923 9,849,330 9,849,330 (14,905,667) (14,905,667) (5,056,337)7,986,586 Fund Number Fund Name Estimated Beginning Balance FY 21-22 Revenues FY 21-22 Transfers In FY 21-22 Total Resources FY 21-22 Expenditures FY 21-22 Transfers Out FY 21-22 Total Uses Change in Fund Balance Estimated Ending Fund Balance Estimated Fund Balance Summary (as of June 30, 2022) Fiscal Year 2021-2022 CAPITAL PROJECT FUNDS 032 MEASURE M-STREET CONSTRUCTION (2,309,663) 49,400,495 49,400,495 (58,722,472) (58,722,472) (9,321,977)(11,631,640) 034 NEW TRANSPO SYS IMPR AREA E 1,538,388 - (1,408,900) (1,408,900) (1,408,900)129,488 035 NEW TRANSPO SYS IMPR AREA F 1,433,664 - (1,354,008) (1,354,008) (1,354,008)79,656 054 SANITARY SEWER CAPITAL 21,681,348 - (20,318,787) (20,318,787) (20,318,787)1,362,561 055 SEWER CONNECTION FEE 10,945,598 1,099,600 1,099,600 (11,314,395) (11,314,395) (10,214,795)730,803 059 SELECT STREET CONSTRUCTION 18,673,195 3,401,878 27,433,049 30,834,927 (38,575,404) (38,575,404) (7,740,477)10,932,718 147 FEDERAL AID SAFETY PROGRAM (855,644) 830,928 830,928 (830,928) (830,928) -(855,644) 148 TRAFFIC SYSTEM MGMT GRANT (6,478,710) 35,266,289 35,266,289 (35,266,289) (35,266,289) -(6,478,710) 161 REC/COM SVS ST URBAN OPEN SPAC (634,903) 8,088,868 8,088,868 (7,516,725) (7,516,725) 572,143 (62,760) 162 ENERGY CONSERVATION PROGRAM 94,545 176,807 176,807 (176,807) (176,807) -94,545 164 PUB WKS-WTR QUALITY & CONTROL (1,685,286) 10,979,486 10,979,486 (10,979,486) (10,979,486) -(1,685,286) 223 LOCAL DRAINAGE AREA III 418,551 - (39,226) (39,226) (39,226)379,325 224 LOCAL DRAINAGE AREA IV 454,192 - (427,272) (427,272) (427,272)26,920 301 REC/COMM SVS 6,022 127,458 127,458 (127,458) (127,458) -6,022 311 RESIDENTIAL DEVELOP DISTRICT 1 3,214,015 - (2,470,687) (2,470,687) (2,470,687)743,328 312 RESIDENTIAL DEVELOP DISTRICT 2 3,526,459 - (2,818,246) (2,818,246) (2,818,246)708,213 313 RESIDENTIAL DEVELOP DISTRICT 3 11,230,687 70,000 70,000 (8,460,641) (8,460,641) (8,390,641)2,840,046 314 RESIDENTIAL DEVELOP DISTRICT 4 524,331 - (48,664) (48,664) (48,664)475,667 400 POLICE UUT LEASE REVENUE BONDS 5,734 4,622,100 4,622,100 (4,622,100) (4,622,100) -5,734 404 COSA 2014 LEASE FINANCING 74,214 5,156,160 5,156,160 (5,156,160) (5,156,160) -74,214 418 CDA - PEEBLER CAPITAL FUND 4,506,191 37,500 37,500 (5,794,200) (5,794,200) (5,756,700)(1,250,509) 992 TRAN SYS IMP AUT AREA D-TUSTIN 10,908,343 - (3,556,177) (3,556,177) (3,556,177)7,352,166 1 Mid -Ye ar Report Fiscal Year 2021 -2022 CITY OF SANTA ANA City Counc il Me e ting -March 1, 2022 AGENDA Topics To Be Covered NET GENERAL FUND IMPACT MID -YEAR GENERAL FUND REVENUES MID -YEAR GENERAL FUND EXPENDITURES VACANCY REPORT AS OF DECEMBER 31 2 NET GENERAL FUND IMPACT 3 NET GENERAL FUND ACTIVITY 4 MID -YEAR GENERAL FUND REVENUES 5 MID -YEAR GENERAL FUND EXPENDITURES 6 VACANCY REPORT AS OF DEC. 31 7