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File #: 25-0036    Version: 1
Type: Gen. Bus. - Staff Report Status: Agenda Ready
In control: City Council Regular Meeting
On agenda: 2/18/2025 Final action:
Title: Fiscal Year 2025 Mid-Year Budget Report Including Funding Appropriations and Staffing Adjustments; and Fiscal Year 2026 Budget Development Calendar (Partially Budgeted) (Interim Finance Director Jones). (Estimated Time: 30 Mins.) A) RECEIVE REPORT B) APPROPRIATE FUNDS C) APPROVE STAFFING ADJUSTMENTS
Attachments: 1. Fiscal Year 2025 Mid-Year Budget Report, 2. Fiscal Year 2026 Budget Timeline, 3. PowerPoint Presentation
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TO:
Honorable Mayor and Members of the City Council

THROUGH:
Talyn Mirzakhanian, City Manager

FROM:
Onyx Jones, Interim Finance Director
Libby Bretthauer, Financial Services Manager
Marcelo Serrano, Budget and Financial Analyst

SUBJECT:Title
Fiscal Year 2025 Mid-Year Budget Report Including Funding Appropriations and Staffing Adjustments; and Fiscal Year 2026 Budget Development Calendar (Partially Budgeted) (Interim Finance Director Jones).
(Estimated Time: 30 Mins.)
A) RECEIVE REPORT
B) APPROPRIATE FUNDS
C) APPROVE STAFFING ADJUSTMENTS
Body
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RECOMMENDATION:
Staff recommends that the City Council: 1) receive the Mid-Year Budget Report for Fiscal Year (FY) 2025 and FY 2026 budget development calendar; 2) appropriate $1,198,568 along with an adjustment to revenues of $1,978,651 from the General Fund; 3) appropriate $1,699,414 from Other Funds as identified in Attachment #1; and 4)
approve staffing adjustments as identified in Attachment #1.

FISCAL IMPLICATIONS:
Every January, City staff analyzes fiscal year-to-date activity and prepares mid-year projections for revenues and expenditures to evaluate potential budget variances and forecast year-end results. This report focuses on those mid-year projections and explains budget variances to provide a current representation of the City's fiscal position.

Current trends indicate that General Fund revenues are estimated to come in over the adjusted budget by $1,978,651 (2.0%). General Fund expenditures are projected to be $1,198,568 (1.2%) over the adjusted budget, resulting in an operational deficit of approximately $351,750. Attachment # 1 provides detail on the projected General Fund revenues and expenditures through the end of the Fiscal Year (to June 30, 2025).

Budgeted year-end transfers to other funds will also impact General Fund balance. Totaling approximately $4.1 million, these transfers support operations in the Street Lighting & Landscape Fu...

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