TO:
Honorable Mayor and Members of the City Council
THROUGH:
Bruce Moe, City Manager
FROM:
Steve S. Charelian, Finance Director
Libby Bretthauer, Financial Services Manager
Julie Bondarchuk, Financial Controller
Marcelo Serrano, Management Analyst
SUBJECT:Title
Conduct Public Hearing and Consideration of Resolutions Adopting the Fiscal Year 2022-2023 Operating Budget and the Gann Appropriations Limit (Finance Director Charelian).
(Estimated Time: 15 Min.)
A) CONDUCT PUBLIC HEARING
B) ADOPT RESOLUTION NOS. 22-0081 AND 22-0082
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_________________________________________________________
Recommended Action
RECOMMENDATION:
Staff recommends that the City Council: (1) Conduct a public hearing; (2) Adopt Resolution No. 22-0081 adopting the Fiscal Year 2022-2023 Operating Budget and authorizing the City Manager to take certain personnel-related actions; and (3) and Adopt Resolution No. 22-0082 establishing the Gann appropriation limit for Fiscal Year 2022-2023.
FISCAL IMPLICATIONS:
With the passage of Resolution No. 22-0081, the FY 2022-2023 Budget will be adopted, as modified, for the fiscal year commencing on July 1, 2022.
The FY 2022-2023 Budget includes revenues of $145,201,709 and expenditures totaling $148,620,035 across all funds. The General Fund is balanced with revenues of $86,669,227 and expenditures of $85,275,151 resulting in a projected year-end surplus of $1,394,076. The FY 2022-2023 Budget, as amended for budget adoption, projects a General Fund balance on June 30, 2023, after adjustments and net transfers out, of $28.7 million. Within this total fund balance, the City’s Financial Policy reserve is 20% of operating expenditures, or $17.0 million in FY 2022-2023, which is greater than the Government Finance Officers’ Association (GFOA) recommendation of “no less than two months (17%) of regular general fund operating revenues or regular general fund operating expenditures.” Additionally, the City Council has set aside $4.0 million as an “Economic Uncertainty” reserve. The balance of $7.7 million is unreserved.
General Fund transfers out of $1.49 million to the Stormwater Fund and $221,200 Street Lighting and Landscape Fund to cover ongoing operations and capital expenses. This fund receives revenues from assessments to property owners, which have not increased since 1996. Without a successful Prop 218 vote, the fund will continue to require subsidies from the General Fund.
Please note that all annual expenditures and estimated fund balances listed in the budget and five year forecast include up-to-date pension rate estimates as well as fixed debt service payments that resulted from the Pension Obligation Bonds issued in May 2021.
BACKGROUND:
On February 18, 2022, staff presented the FY 2021-2022 Mid-Year Budget report. Year-end estimates for FY 2021-2022 indicate that revenues will exceed expenditures by about $8.5 million before transfers. Excluding the one-time American Rescue Plan Act (ARPA) funds of $4.2 million, the projected surplus would be $4.3 million. This anticipated surplus is primarily due to temporary cost controls adopted with the FY 2021-2022 Budget, unanticipated savings from vacant positions, and revenues exceeding conservative estimates.
Revenues $86,966,164
Expenditures 78,452,354
FY 2021-2022 Year-End Projection $ 8,513,810
FY 2021-2022 ARPA Allocation (4,208,260)
FY 2021-2022 Projected Surplus $ 4,305,550
Based on the year-end projection, the unreserved (available) General Fund balance on June 30, 2022, is projected to be $15.1 million after accounting for financial policy designations. These funds will be needed to fund capital priorities and relieve future anticipated deficits in the Stormwater Fund and Street Lighting & Landscape Fund.
The FY 2022-2023 Proposed Budget and Five Year Capital Improvement Plan (CIP) were presented during the Budget Study Session on May 10, 2022. The budget overview presentation outlined budgeted revenues, expenditures and changes in the fund balance due to transfer activity. The CIP presentation included a listing of funded capital projects included in the FY 2022-2023 capital budget as well as future fiscal years 2023-2024 through 2026-2027.
A subsequent budget discussion occurred during the City Council Budget Study Session on May 24. In addition to reviewing the proposed spending plan, the City Council also discussed minor modifications to the budget and CIP.
DISCUSSION:
Proposed Budget Recap
The Proposed Budget is attached and available on the City’s website at www.manhattanbeach.gov/Budget. For highlights, it is recommended to read the City Manager’s Budget Message and Budget Overview within the Budget document. The Proposed Budget was developed as a spending plan that aligns with results of the recent Community Opinion Survey and includes sufficient funding for City Council Work Plan initiatives as appropriate. With all of the City’s most significant revenue sources exceeding conservative estimates and expected to be at or above pre-pandemic levels in FY 2022-2023, the City is now in a position to re-invest in our infrastructure, maintenance and service levels.
The FY 2022-2023 Proposed Budget was presented at the May 10, 2022, City Council Budget Study Session. After an initial Budget Overview presentation, departments presented expenditures by program, performance measures/metrics, key objectives for FY 2022-2023, and investments in service delivery, maintenance and infrastructure.
Several service delivery investments are recommended to adapt to changing operational needs and service requests from the community, as well as provide adequate support staffing to fulfill our mission of satisfying community priorities.
In December 2020, the City Council approved Early Retirement Incentives (ERI) for certain employee classifications with a corresponding retirement election window from January through April of 2021. The ERI opt-in resulted in the reduction of five full-time employees at an approximate annual on-going cost savings of $500,000 across all funds, which were included in the FY 2021-2022 Budget. The reduction of headcount from the ERI last year offsets some of the new personnel position recommendations and reclassifications included in the FY 2022-2023 Proposed Budget to continue the most efficient and effective levels of service delivery.
Annual costs of the changes, which are further explained in the Budget Message included in the Budget document, are summarized below:
Finance Department
• Reclassify Receptionist Clerk to Administrative Assistant as the job scope has changed over time. Less time is spent answering phones and greeting customers due to changes in technology (automatic phone trees, transition to City services online causing less foot traffic, etc.), which allows for time to be spent on higher-level duties. (annual cost: $3,894)
• Reclassify Management Analyst to Budget & Financial Analyst to accurately reflect the level of financial analysis and complex budget expertise required, including collaboration with all other departments (e.g. Capital Improvements Plan). (annual cost: $4,911)
• Reclassify General Services Coordinator to Purchasing Analyst to align the title with other government agencies and reflect the job duties and expectations to act in a lead capacity. (annual cost: $9,101)
• Allocate one of the two Accountant positions at the Senior Accountant level to allow flexibility in hiring talent at either level and provide for upward mobility to increase job retention. Both positions are anticipated to be filled at the Accountant level for FY 2022-2023. ($0)
These changes do not impact the number of full-time positions. The net impact to the General Fund is $17,906.
Human Resources Department
• Fund current part-time Human Resources management-level support to oversee public safety and other recruitments, partner with departments to implement re-organizations, reclassifications, and position requests, and implement projects. (annual cost: $81,638)
• Upgrade Human Resources Analyst to Senior Human Resources Analyst to provide lead support for the City’s Human Resources Information System (HRIS), perform supervisory duties, and create growth opportunities within the job classification series. (annual cost: $5,458)
• Upgrade Human Resources Assistant to Human Resources Technician to provide additional recruitment and HR generalist support in lieu of clerical work to support departments Citywide. (annual cost: $3,430)
These changes result in the addition of one part-time position, and do not impact the number of full-time positions. The net impact to the General Fund is $90,526.
Parks and Recreation Department
• Eliminate one unfilled Older Adults Recreation Program Supervisor (annual cost: -$111,408) and two part-time Senior Recreation Leader positions (annual cost: -$62,972) and reinstate the frozen Older Adults Recreation Coordinator position (annual cost: $79,151), who will be responsible for the reassigned duties of promoting and leading social and recreational programs for older adults.
• Eliminate part-time Senior Recreation Leader position (annual cost: -$39,026) and add Recreation Coordinator in Cultural Arts (annual cost: $79,151) to oversee the Ceramics Studio. This position requires knowledge of specialized equipment, ceramics education and production, and safety practices in a studio environment.
• Upgrade part-time Recreation Leader position to a part-time Ceramics Technician (annual cost: $3,844) to reflect the specialized knowledge and skill required to operate ceramics equipment and program activities.
• Reclassify two Recreation Program Supervisors and one Recreation Manager to Senior Recreation Supervisor to align the responsibilities for all three positions with the expected duties and scope of work. These positions are responsible for broad program areas and for special event programming and facility management, policy development and implementation, and budget oversight, which includes $1.5 million in annual program revenue. (annual cost: $11,643)
• Reclassify three Recreation Coordinators to Recreation Supervisor to match current duties and scope of work, and to recognize broad programmatic responsibilities (annual cost: $12,068). The following include the specific responsibilities for each position:
§ Sports and Facilities position oversees maintenance and operations of eight parks and two community centers, oversees dozens of part-time staff, and assists with youth sports field allocations and programming.
§ Recreation Services position supervises the Afterschool Program during the school year at two different parks, summer camps for kids and teens, and the Teen Center, and oversees fifteen part-time staff.
§ Aquatics position oversees operations and pool maintenance for Begg Pool and Mira Costa Pool, hires, trains, schedules, and evaluates dozens of year-round and seasonal part-time staff.
• Add part-time Recreation Leader position to continue community enrichment classes and summer camps that generate approximately $170,000 in revenue. (annual cost: $22,770)
• Add part-time Recreation Leader position for enhanced park monitoring. (annual cost: $16,858)
• Reclassify one Recreation Coordinator to Recreation Supervisor (annual cost: $4,472) - Prop A Transit Fund
§ This Community Programs position requires multifaceted supervision of programs, services, Dial-a-Ride transportation staff, and City volunteers, and ensures related policies, insurance, and legal requirements are fulfilled.
These changes do not impact the number of full-time positions. However, two part-time positions were added. Overall, the department reorganization increased personnel costs in the General Fund by $12,079 and Proposition “A” Transit Fund by $4,472.
Police Department
• Add one Public Safety Systems Specialist with expertise in radio technology, patrol vehicle technology (i.e. mobile data computers, in-car video), body worn cameras, and digital evidence management. This position directly supports the field technology that is critical to officer safety and ensures the most efficient and effective levels of public safety service. (annual cost: $108,040)
• Reclassify one Office Assistant to Administrative Assistant to align with the duties performed and level of administrative support required for the personnel and training office. (annual cost: $3,810)
• Reclassify IS Specialist to Technology Specialist to align with the comparable positions in the Information Technology Department. ($5,795)
These changes result in the addition of one full-time position in the General Fund at a net cost of $117,645.
Fire Department
• Eliminate part-time Emergency Services Coordinator (-$72,025) and add full-time Emergency Preparedness Administrator to oversee all things within the emergency preparedness sphere of influence (e.g. Emergency Operations Center, cost recovery, etc.). (annual cost: $133,479)
These changes result in the elimination of one part time position and the addition of one full-time position in the General Fund at a net cost of $61,454.
Community Development Department
• Add one Planning Technician to assist with plan review duties including staffing the public counter, reviewing minor plan checks, and coordinating with the Building Division. This will allow Associate Planners to continue to meet and exceed turnaround times for complex projects. Furthermore, the Planning Technician position would create an entry-level planning position in line with industry standards. (annual cost: $85,719)
• Add one part-time Office Assistant to support records digitization for a significant backlog of Planning and Building Division files. This effort includes reviewing all documents, preparing transmittals, preparing documents to be sent to off-site vendor for digitization, quality control post-digitization and maintaining and managing files through digitization process. Staffing to be based on the quantity of backlogged Building and Planning files that are pending digitization. (annual cost: $21,249)
These changes result in the addition of one part-time position and one full-time position in the General Fund at a cost of $106,968.
Public Works Department
• Eliminate two “frozen” unfilled Maintenance Worker I/II positions ($0)
• Add one Maintenance Inspector (annual cost: $86,051) to perform quality assurance work and ensure City standards are maintained.
• Add one Lead Maintenance Worker position (annual cost: $85,373) and two part-time Maintenance Worker I/II positions (annual cost: $27,906 each) to establish a Public Works crew on the weekends to address maintenance operations issues throughout the City, including parks, fields, and businesses areas. (net impact of $141,185)
• Eliminate part-time Management Analyst (-$37,766) and add one full-time Management Analyst (annual cost: $111,627) to support the Engineering Division
• Upgrade one Senior Civil Engineer to Principal Civil Engineer (annual cost: $8,158) and add one Associate Engineer (annual cost: $125,976) to enhance the Engineering Division’s ability to deliver projects
• Add Water Treatment Operator to assist with efforts to increase local groundwater pumping, operate the new water treatment plant at Peck Reservoir, and manage the distribution system (annual cost: $88,396) - Water Fund
• Reclassify one Management Analyst to Senior Management Analyst ($5,285) and add two Utilities Technicians (annual cost: $96,012 each) to enhance the administration of regulatory programs such as cross-connection control, water quality, water conservation, and MS4 permit compliance (net impact of $197,309) - Water Fund
• Add one Lead Sewer Maintenance Worker (annual cost: $97,577) and one Sewer Maintenance Worker (annual cost: $81,841) to improve the operations and maintenance aspects of the sewer and storm drain systems (net impact $179,418) - Wastewater Fund
These changes result in the addition of two part-time positions and seven net full-time positions at a total cost of $900,354. Of this amount, $435,231 is budgeted in the General Fund, $285,705 is budgeted in the Water Fund, and $179,418 is budgeted in the Wastewater Fund.
Information Technology Department
• Reclassify the Information Systems (IS) Specialist position to a Technology Specialist (journey-level) and Senior Technology Specialist (advanced journey-level). The change more appropriately reflects the full scope of work activities performed currently, including project management functions in addition to systems and help desk support. The budget includes reclassifying two existing IS Specialist positions to the Senior Technology Specialist job classification. (annual cost: $12,368)
• Eliminate the part-time Information Systems (IS) Specialist (-$40,375) and add a full-time Technology Specialist (annual cost: $106,445). This position ensures that high service and security levels are maintained.
These changes result in the elimination of one part-time position and addition of one full-time position at a total cost of $78,438 in the Information Technology Fund.
Across all funds, these changes total approximately $1.4 million. Of this amount, eleven new full-time positions are included at an approximate cost of $980,958; the remaining funds are for various position reclassifications and part-time staffing. The total amount includes five new full-time positions in the General Fund at an approximate cost of $455,050.
As we have seen over the past few years, the City’s ability to quickly adapt to changing service level demands and dynamic shifts in employee attraction and retention patterns is critical to our success in serving our community. With the inability to make some of these investments over the last two years of uncertainty during the pandemic, and the ERI reduction of five positions in FY 2021-2022, these position changes are now critical to our mission and organizational needs in order to maintain service levels.
The FY 2022-2023 Budget also includes one-time software, equipment and other investments to address public safety and other organizational needs:
Public Safety Investments
• Contracted supplemental parking enforcement services to provide concentrated and consistent meter enforcement and street sweeping enforcement, thereby allowing police staff to focus on more critical public safety and quality of life issues. ($200,000; however, this expenditure is fully offset by additional parking citation revenue of $300,000)
• Ruggedized Mobile Data Computers for patrol and field operations vehicles to replace the existing aging inventory (approximately ten years old) with reliable and field-ready computers that meet the demands of law enforcement and align with the City's Information Technology standards for computer equipment. ($120,000)
• Vehicle-stopping barriers at critical perimeter locations around nine of the City’s largest and most populated special events to enhance public safety. ($55,000)
• Crisis Negotiations Team (CNT) van to maintain crisis equipment in a deployable state and to provide a space to operate out of when negotiating during crisis calls. ($40,000)
• Multi-dimensional resiliency and wellness training program for Police Department employees to address the traumas encountered by police officers and develop resiliency strategies. ($20,000)
• Four pole-mounted speed radar signs to deter speeding in areas of concern. ($14,000)
Information Technology Investments
• Budget Builder software to improve and automate compilation of the budget document to increase efficiencies and reduce opportunities for keying errors. The software also allows for a more streamlined process for the collaboration that occurs between the Finance Department and other departments during budget development. ($13,500) - General Fund
• NEOGOV Onboarding and Performance modules to modernize and create efficiencies in employee onboarding and orientation, employee performance evaluation processes, goal tracking and succession planning. ($35,000) - General Fund
• Agenda management solution replacement to improve, automate, and streamline the process for compilation, tracking, approval and distribution of City Council agenda packets. The City last upgraded the agenda management software solution, Legistar, approximately 15 years ago. In response to the approved City Council Work Plan item titled “Explore Agenda Management Solutions,” staff had dedicated funds in the Fiscal Year 2022-2023 Budget to evaluate solutions that could improve the agenda process. ($84,820) - IT Fund
• A survey tool is recommended in anticipation of an increase in demand for engaging the community on various projects, including long-term outdoor dining options, parks and recreation facility renovations and replacements, infrastructure projects, and community budget priorities. ($10,000) - General Fund
• Update to City eNotification email delivery system, which is currently outdated and lacks the functionality of modern email methods. ($9,900) - General Fund
• Disaster Recovery as a Service (DRaaS) leverages the power of the cloud to provide essential services protecting the City's critical applications and ensuring staff access to critical systems and information during unplanned downtime. The importance of recovering quickly and with little to no data loss has grown significantly because the public and City staff increased dependency on technology to deliver critical services. ($78,000) - IT Fund
• Hybrid Computing Adoption to leverage both on-premise and cloud environments and deliver a more robust, higher-performing, cost-effective and resilient IT service. Cloud computing access delivers a fast recovery in case of hardware failure. ($45,000) - IT Fund
• M365 Add-Ons for advanced features of the Microsoft 365 (M365) solution supply enhanced collaboration and improved security, transparency, information sharing, and access. This may include critical cyber security tools to help protect the City’s data from cyber threats. Implementing these advanced features will allow the City to obtain the full benefit M365 offers and build off the initial implementation of cloud email, files storage, and collaboration. ($25,000) - IT Fund
• Geographic Information System (GIS) Software Upgrade ensures ongoing support and provides access to new features and functionality. The current version used by the City will reach its useful life in December 2022. The GIS is an enterprise resource supporting all departments, facilitating improved information access and sharing, decision-making, and communications. It also integrates with other core City systems such as Land Management, Enterprise Resource Management, and the City website. ($20,000) - IT Fund
• HP Plotter Replacement of the current device that was purchased in 2014. The City relies on this plotter for high-quality, large-scale printing of maps, drawings, and posters. The replacement estimated cost includes the device purchase, five years of maintenance, and required delivery/deployment services. ($14,000) - IT Fund
• Hydrant monitoring system to monitor water distribution system pressure and temperature changes. The system provides alerts to staff via remote sensors at the exact moment when the water grid experiences a hydraulic event or is threatened by rapid pressure. ($18,043 initial annual cost; $3,450 annually thereafter) - Water Fund
Other Essential Services and One-time Initiatives
• Parks Maintenance funding to replace fencing, park furnishings and features as identified in the Park Master Plan, which is a City Council Work Plan item. ($1,000,000)
• Beautification of business areas is another City Council Work Plan item. Added funding will be used to install lighting and enhancements in Downtown Manhattan Beach and address basic infrastructure deficits related to beautification in North Manhattan Beach ($525,000)
• Professional services for project management support in the Public Works Engineering division will assist with the execution of projects identified in the Capital Improvements Plan ($330,000)
• Funding for a consultant to prepare a Historic Preservation Resource Survey ($15,000)
Unless noted otherwise, all of these items are included in the General Fund budget.
Changes to the Proposed Budget
At the May 17 Regular City Council meeting, two items were approved with budget implications for FY 2022-2023.
• Approved part-time salary adjustments increased General Fund expenditures by $130,000.
• The City Council dedicated additional funding of $1.9 million for the Senior and Scout Community Center project, which was added to CIP Fund expenditures.
To offset the impact to the CIP Fund, staff recommends a re-allocation of the budgetary “savings” transfers that resulted from the issuance of Pension Obligation Bonds in 2021. A Pension Liability Policy was approved by the City Council in 2021 to provide guidance on the allocation of “savings” with the baseline standard being 40% to the CIP Fund (for debt service or capital projects) and 60% to the Pension Stabilization Trust Fund (for future pension costs). The Policy also states that a recommendation for the precise allocation will be determined annually during the budget process.
Accordingly, the recommended allocation for the total transfer of $1,995,731 in FY 2022-2023 is:
• $1,596,585 (80%) to the CIP Fund. This transfer is sufficient to pay for debt service on Fire Station No. 2 ($400,875) and help fund capital projects, including the Senior and Scout Community Center.
• $399,146 (20%) to the Pension Stabilization Trust Fund. The City Council has the discretion to use funds accumulated in the Trust fund to pay ongoing pension costs directly to CalPERS, which would provide General Fund relief if needed.
With the new transfer amount to the Pension Stabilization Trust Fund, the estimated ending fund balance in FY 2022-2023 will be $2.9 million. The standard allocation of 40% to the CIP Fund (for debt service or capital projects) and 60% to the Pension Stabilization Trust Fund (for future pension costs) will continue to be programmed in future years of the Five Year Forecast.
At the May 24 Budget Study Session, the City Council directed two changes to the Operating Budget and CIP:
• Removal of $245,000 from the General Fund Proposed Budget that was included for an Outdoor Dining and Business Use Program consultant.
• Removal of $320,000 from the CIP Fund budget for the Joslyn Center Façade Improvements project. This change results in a decrease of $70,000 from the FY 2022-2023 budget and a decrease of $250,000 that was programmed in the FY 2023-2024 CIP. The total amount of $320,000 will be available in the CIP fund balance for reprogramming to other projects.
These changes are included on Exhibit “A” of the attached Budget Adoption Resolution No. 22-0081. Other items included in Exhibit “A” were the result of staff’s thorough final budget review process:
General Fund:
• Revenues
o An increase to carryforward Measure “H” Homelessness Grant funding approved by City Council on December 21, 2021 (+$216,000).
• Expenditures
o An increase to carryforward expenditures related to the Measure “H” Homelessness Grant for homelessness outreach services that have not been encumbered on a contract (+$146,000).
o An increase to align the budget for the City’s contribution for Zone 10 Streetscape costs with the final Street Lighting and Landscape District Assessment Engineer’s report (+$1,133).
Other Funds:
• An increase in the Street Lighting Fund revenue transfer to correspond with Zone 10 Streetscape expenditures per the final Assessment Engineer’s report (+$1,133).
• A reduction in Gas Tax revenues to reflect revised estimates provided by the State (-$76,516).
Staff recommends that these changes be incorporated into the final budget and adopted with the attached Resolution No. 22-0081. Additionally, the resolution contains approval for the recommended personnel classification changes that require City Council approval.
At the City Council Budget Study Session on May 24, 2022, City Council also discussed the proposed Cultural Arts Recreation Coordinator position, and requested a profit and loss financial overview for the Ceramics Studio. For FY 2022-2023, the projected revenue for ceramics studio operations is $115,000 (a conservative estimate, based on historical trends and functioning kiln concerns), and projected expenditures are $162,000. The proposed Recreation Coordinator position could generate an additional $50,000 through increased capacity for classes, glaze lab hours and workshops.
GANN APPROPRIATIONS LIMIT
In 1980, California voters adopted Article XIIIB of the California State Constitution, commonly referred to as the Gann Initiative or Gann Appropriations Limit, placing limits on the amount of tax proceeds that State and local agencies can appropriate each year. The City’s limit is adjusted each year for inflation, population and other factors.
On June 5, 1990, Proposition 111 was voted into California law. Among other provisions, Proposition 111 provided for changes in the calculation of the Gann Appropriation Limit. The annual adjustments to the spending limit were liberalized by Proposition 111 to be more closely linked to the rate of economic growth in personal income or the percent increase in the local tax roll due to nonresidential property construction. Additionally, cities can choose to use the rate of change in population either within the City or County, whichever is higher. The City utilized elements of these adjustment factors in calculating this year’s Gann Appropriation Limit. The Gann calculation is reviewed annually by the City’s external audit firm as part of the annual audit process.
Staff has calculated the FY 2022-2023 Gann Limit to be $95,823,415. The City’s tax proceeds subject to the FY 2022-2023 Gann Limit equal $62,734,644. Therefore, the City is under the Gann limitation by $33,088,771 and in compliance with state law. Resolution No. 22-0082 adopting the Gann Appropriations Limit and the Gann limit calculation is attached.
PUBLIC OUTREACH:
A Public Hearing notice was published in The Beach Reporter on May 26, 2022, for the adoption of the Budget and Capital Improvement Plan. Additional outreach was conducted using social media and eNews notifications.
ENVIRONMENTAL REVIEW:
The City has reviewed the proposed activity for compliance with the California Environmental Quality Act (CEQA) and has determined that there is no possibility that the activity may have a significant effect on the environment; therefore, pursuant to Section 15061(b)(3) of the State CEQA Guidelines the activity is not subject to CEQA. Thus, no environmental review is necessary.
LEGAL REVIEW:
The City Attorney has reviewed this report and determined that no additional legal analysis is necessary.
ATTACHMENTS:
1. Resolution No. 22-0081 (Budget Adoption and Exhibit “A”)
2. Resolution No. 22-0082 (Gann Appropriations Limit and Calculation)
3. Proposed Budget for Fiscal Year 2022-2023 (Web-Link Provided)
4. Ceramics Studio Financial Overview FY 2022-2023
5. PowerPoint Presentation