HomeMy Public PortalAbout08) 9A_3rd Quarter Financial Report FY 213 ADMINISTRATIVE SERVICES DEPARTMENT
MEMORANDUM
DATE: May 4, 2021
TO: The Honorable City Council
FROM: Bryan Cook, City Manager
Via: Susan Paragas, Administrative Services Director
SUBJECT: FISCAL YEAR 2020-21 THIRD QUARTER FINANCIAL STATUS REPORT
RECOMMENDATION:
The City Council is requested to:
1. Receive and file the Third (3rd) Quarter Fiscal Year 2020-21 (i.e., January 2021 to
March 2021) Financial Status Report and related reports; and
2. Approve and authorize staff to revise revenue and expenditure budget estimates as
proposed.
BACKGROUND:
1. On June 16, 2020, the City Council approved a Fiscal Year 2020-21 (FY21)
Community Development Block Grant (CDBG) budget amendment to reflect the
Coronavirus Aid, Relief and Economic Security (CARES) Act of 2020 allocation for
rental and business assistance. The FY21 Adopted Budget did not reflect this
amendment.
2. On June 29, 2020, the City Council approved Resolution No. 20-5479, adopting
the FY21 Operating Budget for all funding source in the amount of $30,116,805.
3. On June 29, 2020, the City Council adopted Resolution No. 20-5482 adopting the
FY21 Statement of Investment Policy.
4. On September 30, 2020, a $210,000 General Fund Capital Improvement Project
carryover was made for the Las Tunas Drive and Pavement Management Projects
to show the City’s maintenance effort as authorized by Resolution No. 20-5479,
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Section 3.
5. On October 20, 2020, the City Council approved the funding of the Community
Development Director position and defunded the Planning Manager position with
a budget amendment of $7,265.
6. On December 1, 2020, the City Council adopted Resolution No. 20-5489,
approving the salary ranges for unrepresented part-time classifications implementing
the minimum wage effective on January 1, 2021 with a budget amendment of $7,485.
7. On January 19, 2021, the City Council approved and authorized staff to revise
revenue and expenditure budget estimates as proposed at the mid-year financial status
report.
ANALYSIS:
The FY21 3rd Quarter Financial Status Report, July 2020 to March 2021, forecasts year-
end projections of revenues and expenditures for City funds and compares them to their
current budget. The financial status report provides an opportunity to review and adjust
current revenue projections and budgeted appropriations based on nine months of actual
activities.
Quarterly reports are presented to the City Council each fiscal year. This 3rd Quarter report
is an integral part of the budget process and provides transparency to the City’s budget
and finances and delivers critical data for informed decision -making most especially with
the coronavirus (COVID-19) pandemic’s financial impacts.
The 3rd Quarter FY21 Financial Status Report include the following reports and will be
discussed below:
1. Proposed Revenue Budget Amendments (Attachment “A”)
2. Proposed Expenditure Budget Amendments (Attachment “B”);
3. Revenue Summary Report (Attachment “C”);
4. Expenditure Summary Report (Attachment “D”);
5. Treasurer's Report (Attachment “E”); and
6. Capital Improvement Financial Status Report (Attachment “F”).
Overview of General Fund
The General Fund (GENERAL FUND) revenues are projected to be under budget by
$285,735, not including Transfer-In revenues. Therefore, proposed revenue budget
amendments are listed in Attachment “A” and reported in more detail below. A majority of
the revenue shortfalls are a result of the ongoing COVID-19 pandemic restrictions that
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impacted the revenues produced by businesses and generated by City services. These
will be discussed in Section 1.
GENERAL FUND operating expenditures are projected to be under budget by $651,595.
Therefore, proposed expenditure budget amendments are listed in Attachment “B”. Most
of the expenditure budget decreases are due to adjustments required and dictated by the
operating protocols of the pandemic. With the reduction in demand for our services and
programs, the costs to provide those services are also reduced. Section 2 will address
the major expenditures below.
With the proposed budget adjustments listed in Attachment “A” and Attachment “B”, the
overall fiscal health of the City is projected to meet its operating expenditures most
especially in GENERAL FUND, the City’s primary operating fund. Despite the financial
impacts from the COVID-19 pandemic restrictions, GENERAL FUND is estimated to
have an operating surplus of $507,420. And, when adding in the one -time expenditures
of $78,000, the projected total GENERAL FUND surplus is $429,420. The one-time
CARES Act allocation from the federal government of $446,349 was the main factor in
achieving this surplus, otherwise, GENERAL FUND would result with an estimated deficit
of $16,929.
Non-General Fund sources
Most non-GENERAL FUND revenues are expected to meet their budgets except in four
special revenue funds where allocations are higher than anticipated: COPS Law
Enforcement Block Grant; Gas Tax; Measure W; and the Road Maintenance and Repair
Act funds. Their budget amendments are also included in Attachment “A”.
1. Revenue Summary Report and Proposed Budget Amendments
The Revenue Summary report (Attachment “C”) is a summary of revenues by fund
and category for the period of July 1, 2020 through March 31, 2021. The City has
received $8.29 million (57.8% of estimated revenues) in the General Fund to date.
This represents a decrease of $776,726 (-8.46%) of revenues for the same period
last fiscal year.
The impact of the COVID-19 restrictions continues to be felt most notably in GENERAL
FUND revenues particularly with Sales Taxes, Court Fines, Zoning Fees, Parking
Permit Fees and Recreation Fees. Fortunately, other GENERAL FUND revenue
sources helped avoid a deeper reduction in revenues such as In-Lieu Vehicle License
Fees, Plan Check Fees and the newly established Franchise In -Lieu Fees. Budget
amendments for revenues are listed in Attachment “A.”
GENERAL FUND revenues are summarized into seven categories:
• Taxes include revenues from property taxes, sales taxes, real
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estate transfer taxes and franchise fees. Primary revenue
sources in this category are property taxes and sales taxes.
This category is $233,581 lower (-6.41%) than the same period
last year primarily due to the Sales Tax revenues impacted by the
health orders of the COVID-19 pandemic. Sales Tax revenues are
down by 26.2% or (-$340,784) and Transient Occupancy Tax
(TOT) revenues also decreased by 37.5% or (-$12,927).
However, Franchise Fees increased by 24.1% or +$37,836 due to
increased income by the franchisees and Property Tax revenues
increased by 3.2% or $64,416 as a result in higher real estate
property assessed values.
These are the major budget amendments proposed in this
category:
• Franchise Fees-In-Lieu (+$150,000) – Athens agreement;
• Sales Tax (-$198,420) – Lower collections projected.
• Licenses and Permits include building permits, business
license fees, animal license fees, parking permits, impound
fees, temporary parking permits, code enforcement fees, in-lieu
parking fees and encroachment permit fees. Actual receipts for
the 3rd quarter are lower than prior year’s collections by
$361,283 (-31.8%) primarily due to reductions from the effects
of COVID-19. The largest reductions were from Building Permit
Fees (-$119,772 or -21.7%) and the Temporary Parking Permit
Fees (-$146,338 or -100.0%) as overnight parking
enforcements have been suspended. Also, Parking Permit
Fees (longer term) were also affected by the non-enforcement
with reductions of (-$66,111 or -100.0%).
The total budget amendment in this category is a reduction of
$119,545 based on the 9 months of activities.
• Intergovernmental is mainly the Motor Vehicle In-Lieu revenues
which are payments from the State of California that are received
in January and May each year. The revenue collected is $107,813
(+4.3%) higher than previous FY. It is projected that the actual
receipts will be $178,655 greater than budgeted. Therefore, an
amendment is proposed.
• Charges for Services are from recreation fees, facility rental fees,
zoning fees, plan check fees and public works and engineering
fees. These revenues are reflected when services, classes or
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events are provided. Actual receipts are significantly lower than the
same period last year by $325,890 (-34.01%). The following
revenues are currently zero or near zero and :
- Recreation Fees (prior year actuals = $309,272); and
- Facility Rental Fees (prior year actuals = $35,211).
Zoning Fees are down by $134,941 (-76.92%). Budget reductions
are included in the budget amendment proposals. The reduction
in these revenues were attributable to the restrictions from the
COVID-19 pandemic. However, Plan Check Fees increased by
$141,855 or 35.5% due to a large project development that is
moving forward despite COVID-19.
Budget amendments are listed in Attachment “A” for this category.
• Fines and Forfeitures reflect revenues received from court fines on
a monthly basis and parking citations issued by the Los Angeles
County Sheriff’s Department and the City's Parking Control
Officers. Actual collections were $280,838 lower (-63.7%) than 3rd
quarter last year. A budget amendment is proposed.
• Use of Money and Property category is interest earned on City
investments from LAIF, Certificates of Deposit (CD), and bond
investments. Local Agency Investment Fund interest is received on
a quarterly basis and other investment interests from CDs,
Government Securities and Corporate Bonds are received
monthly, semi-annually or when the account matures. The interest
to be received by year end is estimated to be higher than budgeted
by $53,000, thus, a budget amendment is proposed.
• Other Revenue category reflects revenues received on a
monthly basis from reimbursement for recyclable revenue,
rental income and reimbursement of administrative charges
from the Lighting and Landscape District (LLD) and other
miscellaneous sources. A total reduction of $7,800 in budget
amendments is proposed for this category and is mainly
because of the Recyclable Revenues ($10,000) that are not
expected to be received this year largely due to the downturn in
demand for the materials. The budget will be amended to zero.
Non-GENERAL FUND sources (i.e., Special Revenue Funds) are received from
various funds such as Gas Tax, Proposition A, Proposition C, Measure R, LLD and
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CDBG. Some revenues are received on a monthly basis while others are received
when reimbursement requests are submitted to the other governmental agencies
(i.e., or State of California or Los Angeles County). Actual revenues received are
currently lower by $93,443 (-2.25%) than the same period last year primarily due to
decrease in sales tax revenues as a result of the impacts of the COVID-19
pandemic. The adopted budget revenue allocations in FY21 have been adjusted
to reflect the anticipated reductions in sales tax revenues collected. However,
budget amendments are proposed for estimated increases in the following funds
due to higher allocations received these past 9 months:
• COPS Law Enforcement Block Grant +$16,725
• Gas Tax +$180,380;
• Measure W +$50,785; and
• Road Maintenance and Repair Act +$228,470 .
2. Expenditure Summary Report and Proposed Budget Amendments
This report (Attachment “D”) is a summary of expenditures for the period of July 1,
2020 through March 31, 2021. At 3rd quarter, the percent expended, as strict
percentage divided over the course of the fiscal year, is 75% of the budget, 9
months out of 12 months. However, the timing of expenditure throughout the fiscal
year fluctuates, some payments are made in one lump-sum for the annual expenses
of programs (i.e., memberships, insurance premiums and CalPERS’ lump-sum
contribution). Conversely, programs with lower percentages spent is attributable to
the timing of the invoices submitted to the City. (i.e., invoicing for contracts with Los
Angeles County that typically have a lag time of one or two months).
The Administrative Services Department (ASD) is at 103.4% of its budgeted
expenditures. As discussed above, the primary cause for this was due to the lump-
sum annual payments for general liability insurance premiums and contributions as
well as information technology annual maintenance support. Additionally, for
accounting purposes at this time, the Administrative Leave salaries and benefits
(Admin Leave) are recorded to ASD’s Support Services/Human Resources division.
Also, the full workers compensation (WC) premium was paid out of ASD’s Risk
Management division. However, the actual costs will be allocated to the employees’
respective departments by year end as that is where the budgets for Admin Leave
and WC expenditures are reflected. No amendments are needed.
The Emergency Services program expenditures are 118.1% above its budget and
were due to items purchased to help mitigate the spread of COVID-19. A budget
amendment increase is proposed and is included in Attachment “B.”
The 3rd quarter total expenditures for all City funds are only 41.9% of the annual budget
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and 63.2% in the GENERAL FUND which is below the 75% threshold
The proposed expenditure budget amendments in Attachment “B” primarily reflect
reductions to program budgets that were affected by the COVID-19 restrictions. As
mentioned above, the Emergency Services Special Department Supplies budget is
proposed to be increased by $75,000 due to the purchase of small equipment and
supplies to help mitigate the spread of COVID-19. A portion of the costs have
already been reimbursed through the CARES Act. The balance of the expenditures
can be reimbursed through the third federal stimulus act, the American Rescue Plan
Act, that was recently approved by Congress and the President.
The Law Enforcement Special Services budget is requested to be reduced by
$127,000 as annual events held and sponsored by the City were canceled, thus,
Sheriff special services were not required. However, it is also requested that a
budget of $27,100 in Law Enforcement Special Equipment be approved for the
purchase of portable and mobile digital frequency radios to meet the needs of the
new Los Angeles Regional Communications Systems (LA-RICS). The radios our
Public Safety staff currently utilizes will be incompatible once the Sheriff’s
Department transitions to the new digital frequency technology. The vendor,
Foothill Communications, currently has a cooperative purchasing contract under
NASPO, a national procurement agency that bids for goods and services.
A one-time expenditure budget for Planning’s Objective Design Standards will be
carried over to FY 2021-22 so a budget amendment for the reduction of $160,000
is proposed.
Staff is also proposing that 25% of the Management Analyst salary and benefit costs
be distributed from the GENERAL FUND to the AB 939 fund (Integrated Waste
Management Act) for an estimated annual amount of $29,095. The Management
Analyst performs duties in support of the new waste and recyclable programs and
compliance activities required by the State, thus, the costs are eligible to be funded
with AB 939 funds.
The Parks and Recreation Department has the largest total proposed reductions in
expenditure budgets of $387,500. This is due to the cancellation of programs and
events due to the COVID-19 restrictions and mitigation. The following budget
reductions provide cost savings to GENERAL FUND:
- Part-Time Salary (-$150,000);
- Special Programs (-$80,000);
- Contracted Services for Rec Specialists (-$61,500);
- Annual Events (-$50,000);
- Temple City Unified District-Rental (-$35,000); and
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- Rental Facilities (-$11,000).
Budget amendments are also proposed to zero out GENERAL FUND maintenance
of effort budgets totaling $420,000 for the City’s share that was required in order to
use the SB1 funds (Road Maintenance and Repair Act). The SB1 funds are not
planned to be used this year as a source for the Pavement Management and Street
Resurfacing projects (#P19-07 and #P20-05) and the Bridge Repair and
Maintenance project (#P20-04). These funds will be proposed as a carryover in the
FY 2021-22 proposed budget.
And, lastly the 1992/1996 Park Bond fund transfer-out (to GENERAL FUND) budget
of $14,500 is proposed to be zero as County funding for this program has expired.
3. City Treasurer's Report
This report is completed and submitted to the City Council on a monthly basis and
reflects the market value cash balances and investments (Balance). As reported in
the Treasurer’s Report of March 31, 2021 (Attachment “E”), the City’s total Balance
is $34,612,829. An additional $1,873,863 is restricted for use towards Other Post-
Employment Benefits.
The Balance indicates that the City continues to maintain fiscal responsibility and
has adequate cash and investments to meet disbursement requirements.
4. Capital Improvement Financial Status Report
The 3rd quarter Capital Improvement Program (CIP) Projects expenditures
(Attachment “F”) currently reflect costs totaling $1.26 million that consists of for two
CIPs, Primrose Park at $143,609 and Las Tunas Drive Resurfacing at $1.12 million.
At this current time, several projects approved in the CIP could be carried over to
Fiscal Year 2021-2022 as FY21’s year-end is approaching. Any changes will be
provided to the Council at the next quarter’s financial report.
As previously mentioned above, GENERAL FUND is projected to have an operating
surplus of $507,420. And, when adding in the adjusted one-time expenditures of $78,000,
the projected total GENERAL FUND surplus is $429,420. Thus, the revised June 30, 2021
GENERAL FUND balance is estimated to be $20.53 million which is higher than the
FY2019-20 audited fund balance of $20.10 million.
As more of the population become vaccinated from COVID-19 and the positive case rates
decrease, it is hoped that City revenues will recover as businesses reopen. The City
cannot rely on one-time revenue sources to fund its on-going operating expenditures.
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However, because of the City’s fiscal prudence, the City has a healthy fund balance that
can temporarily support a financial downturn should another surge of COVID -19 cases
occur. Staff will keep monitoring revenues, expenditures and impacts from COVID-19.
Council will continue to be updated at the next quarter’s financial review, or sooner, if
necessary.
CITY STRATEGIC GOALS:
The City Council is requested to receive and file the 3rd Quarter FY21 Financial Status
Report to further City's Strategic Goal to promote Good Governance.
FISCAL IMPACT:
This item impacts the FY21 Budget with the proposed budget amendments. The
GENERAL FUND estimated budget amendments result in a net increase of $429,420
to the ending June 30, 2021 fund balance. The Special Revenue funds’ net budget
amendments increase the affected fund balances by an estimated $436,765.
ATTACHMENTS:
A. Proposed Revenue Budget Amendments-3rd Quarter FY21
B. Proposed Expenditure Budget Amendments-3rd Quarter FY21
C. Revenue Summary Report-3rd Quarter FY21
D. Expenditure Summary Report-3rd Quarter FY21
E. Treasurer's Report-3rd Quarter FY21
F. Capital Improvement Project Summary Report-3rd Quarter FY21
Current Proposed Revised
Account Budget Budget Budget
Revenue Description Number Amount Adjustment Amount Explanation
General Fund:
Animal License Fees 01-820-33-3303 $41,000 ($13,650)$27,350 Lower collections projected.
Building Permit Fees 01-820-33-3303 560,000 (40,000)520,000 Lower collections projected.
Business License Fees 01-820-33-3301 179,590 (12,935)166,655 Lower collections projected.
Code Enforcement Fees 01-820-33-3313 41,450 (14,680)26,770 Lower collections projected.
Court Fines 01-850-36-3601 311,030 (81,030)230,000 Lower collections projected.
Facility Rental Fees 01-840-35-3510 13,500 (13,500)0 Cancellation of events.
Franchise Fees 01-810-32-3207 530,000 30,000 560,000 Higher collections projected.
Franchise Fees - In-Lieu 01-810-32-3208 0 150,000 150,000 Athens Services Agreement.
In Lieu VLF 01-830-34-3430 5,018,620 178,655 5,197,275 Higher collections projected.
Interest - CD Investment 01-860-37-3704 75,000 45,000 120,000 Higher interest income projected.
Interest - Reserve Funds 01-860-37-3701 10,000 42,000 52,000 Higher interest income projected.
Interest - Securities 01-860-37-3702 35,000 (34,000)1,000 Higher interest income projected.
Parking Permit Fees 01-820-33-3305 38,280 (38,280)0 Suspension of enforcement.
Plan Check Fees 01-840-35-3508 554,350 94,330 648,680 Higher activities projected.
Public Works/Engineering Fees 01-840-35-3512 32,145 14,345 46,490 Higher collections projected.
Real Estate Transfer Tax 01-810-32-3201 130,000 20,000 150,000 Higher property sales.
Recreation Fees 01-840-35-3505 252,500 (252,500)0 Cancellation of classes/events.
Recyclable Revenue 01-870-38-3809 10,000 (10,000)0 No collections projected.
Rental Income 01-870-38-3811 32,600 4,700 37,300 Higher rental rates.
CITY OF TEMPLE CITY
PROPOSED FY 2020-21 THIRD QUARTER REVENUE BUDGET AMENDMENTS
Page 1 of 3
ATTACHMENT A
Current Proposed Revised
Account Budget Budget Budget
Revenue Description Number Amount Adjustment Amount Explanation
CITY OF TEMPLE CITY
PROPOSED FY 2020-21 THIRD QUARTER REVENUE BUDGET AMENDMENTS
Sales Tax 01-810-32-3205 1,823,420 (198,420)1,625,000 Lower collections projected.
Sundry 01-870-38-3817 3,500 (2,500)1,000 Lower collections projected.
Temp Parking Permit Fees 01-820-33-3311 75,000 (75,000)0 Suspension of enforcement.
Transient Occupancy Tax 01-810-32-3209 11,800 20,200 32,000 Higher collections projected.
Zoning Fees 01-840-35-3503 168,320 (98,470)69,850 Lower activities projected.
Transfer from 92/96 Park Bonds 01-990-90-9070 14,500 (14,500)0 County funding expired.
Total General Fund Revenue Amendments (300,235)$
Page 2 of 3
ATTACHMENT A
Current Proposed Revised
Account Budget Budget Budget
Revenue Description Number Amount Adjustment Amount Explanation
CITY OF TEMPLE CITY
PROPOSED FY 2020-21 THIRD QUARTER REVENUE BUDGET AMENDMENTS
Non-General Fund:
COPS Law Enforcement Block Grant
State COPS Grant 13-830-34-3402 $140,000 $16,725 156,725$ Higher allocation.
Gas Tax
Gas Tax 2105 21-830-34-3408 $150,355 $44,780 195,135$ Higher allocation.
Gas Tax 2106 21-830-34-3409 91,350 21,725 113,075 Higher allocation.
Gas Tax 2107 21-830-34-3410 192,175 55,510 247,685 Higher allocation.
Gas Tax 2107.5 21-830-34-3411 5,100 900 6,000 Higher allocation.
Gas Tax 2103 21-830-34-3437 225,640 57,465 283,105 Higher allocation.
Measure W
Measure W Allocation 24-830-34-3438 $391,000 $50,785 441,785$ Higher allocation.
Road Maintenance and Repair
Road Maint.and Repair Alloc 40-830-34-3425 $424,390 $228,470 652,860$ Higher allocation.
Total Non-GF Budget Amendment $476,360
Page 3 of 3
ATTACHMENT A
Current Proposed Revised
Account Budget Budget Budget
Department/Program Reappropriations Number Amount Adjustment Amount Explanation
General Fund:
Management Services Department
Emergency Services:
Special Dept Supplies 01-950-64-4465 $10,000 $75,000 $85,000 COVID-19 mitigation supplies.
Law Enforcement:
Law Enf.-Special Services 01-950-61-4730 200,855 (100,000)73,755 Lower expenditures.
Law Enf.-Special Services (27,100)Transfer to Special Equipment.
Law Enf.-Special Equipment 01-950-61-5011 0 27,100 27,100 Purchase of radios.
Community Development Department
Planning
Prv/Spc Programs Contract 01-930-53-4271 190,000 (160,000)30,000 Carryover to FY 2021-22.
Administrative & Engineering
Salaries-Full-Time 01-960-71-4010 234,495 (19,185)215,310 Re-distribute costs to AB939.
PERS Retirement 01-960-71-4340 67,010 (6,155)60,855 Re-distribute costs to AB939.
Medicare Tax 01-960-71-4350 3,370 (280)3,090 Re-distribute costs to AB939.
Life/Disability Insurance 01-960-71-4361 4,700 (370)4,330 Re-distribute costs to AB939.
Health Insurance 01-960-71-4320 27,440 (2,265)25,175 Re-distribute costs to AB939.
Workers Compensation 01-910-47-4352 202,420 (840)201,580 Re-distribute costs to AB939.
CITY OF TEMPLE CITY
PROPOSED FY 2020-21 THIRD QUARTER EXPENDITURE BUDGET AMENDMENTS
Page 1 of 3
ATTACHMENT B
Current Proposed Revised
Account Budget Budget Budget
Department/Program Reappropriations Number Amount Adjustment Amount Explanation
CITY OF TEMPLE CITY
PROPOSED FY 2020-21 THIRD QUARTER EXPENDITURE BUDGET AMENDMENTS
Infrastructure & Maint.-Street Maint.
Capital Improvement 01-980-75-6010 210,000 (210,000)0 Carryover project to FY 2021-22.
Street Maintenance 01-960-75-4257 210,000 (210,000)0 Carryover project to FY 2021-22.
Parks and Recreation Department
Human Services:
Annual Events 01-940-57-4630 150,000 (50,000)100,000 Cancellation of major events.
Recreation Specialists 01-940-57-4272 61,500 (61,500)0 Cancellation of classes.
Rental Facilities 01-940-57-4618 11,000 (11,000)0 Cancellation of programs.
Salaries-Part-Time 01-940-57-4015 381,330 (150,000) 231,330 Salary savings-program & event
cancellations.
Special Programs 01-940-57-4690 110,500 (80,000)30,500 Cancellation of major programs.
TC Unified School District-Rental 01-940-57-4617 35,000 (35,000)0 Cancellation of programs.
Trees and Parkways
Vehicles 01-970-83-5012 0 48,000 48,000 Wheel Loader-Shared Costs
Total General Fund Budget Amendments (973,595)$
Page 2 of 3
ATTACHMENT B
Current Proposed Revised
Account Budget Budget Budget
Department/Program Reappropriations Number Amount Adjustment Amount Explanation
CITY OF TEMPLE CITY
PROPOSED FY 2020-21 THIRD QUARTER EXPENDITURE BUDGET AMENDMENTS
Non-General Fund:
1992/1996 Park Bond Fund
Transfer to General Fund 41-990-90-9105 $14,500 ($14,500)0 County funding expired.
AB939 Fund
Salaries-Full-Time 65-960-71-4010 0 19,185 19,185 Re-distribute costs from GF.
PERS Retirement 65-960-71-4340 0 6,155 6,155 Re-distribute costs from GF.
Medicare Tax 65-960-71-4350 0 280 280 Re-distribute costs from GF.
Life/Disability Insurance 65-960-71-4361 0 370 370 Re-distribute costs from GF.
Health Insurance 65-960-71-4320 0 2,265 2,265 Re-distribute costs from GF.
Workers Compensation 65-960-71-4352 0 840 840 Re-distribute costs from GF.
Prv/Spc Contract Services 65-960-71-4231 0 25,000 25,000 Re-distribute costs from GF.
Total Non-GF Budget Amendment $39,595
Page 3 of 3
ATTACHMENT B
CITY OF TEMPLE CITY
REVENUE SUMMARY REPORT - ALL FUNDS
THIRD QUARTER-ENDING MARCH 31, 2021
2019-20 2019-20 PERCENT 2020-21 2020-21 PERCENT
BUDGET YEAR TO DATE RECEIVED BUDGET YEAR TO DATE RECEIVED
JUL-MAR JUL-MAR
Taxes 6,423,690$ 3,643,585$ 56.7%6,104,925$ 3,410,004$ 55.9%
Licenses and Permits 1,533,000 1,136,626 74.1%1,110,780 775,343 69.8%
Intergovernmental 4,817,905 2,504,082 52.0%5,462,530 3,055,804 55.9%
Charges for Services 1,483,350 958,106 64.6%1,025,315 632,216 61.7%
Fines, Forfeitures, & Penalties 500,000 441,016 88.2%311,030 160,178 51.5%
Use of Money and Property 215,000 218,152 101.5%155,000 129,469 83.5%
Other Revenue 218,000 157,678 72.3%185,400 129,505 69.9%
Total General Fund Revenue 15,190,945$ 9,059,245$ 59.6% 14,354,980$ 8,292,519$ 57.8%
Total Special Revenue Funds 7,228,080$ 4,150,594$ 57.4%5,523,630$ 4,057,151$ 73.5%
TOTAL REVENUE 22,419,025$ 13,209,839$ 58.9% 19,878,610$ 12,349,670$ 62.1%
ATTACHMENT C
Page 1 of 1
CITY OF TEMPLE CITY
EXPENDITURE SUMMARY REPORT - ALL FUNDS
THIRD QUARTER-ENDING MARCH 31, 2021
2019-20 2019-20 PERCENT 2020-21 2020-21 PERCENT
BUDGET YEAR TO DATE EXPENDED BUDGET YEAR TO DATE EXPENDED
JUL-MAR JUL-MAR
MANAGEMENT SERVICES DEPARTMENT
City Council 194,190$ 131,730$ 67.8%156,405$ 111,690$ 71.4%
City Manager 1,064,305 775,956 72.9%797,530 624,501 78.3%
City Manager (Library Project)1,500,000 1,500,000 100.0%0 0 0.0%
City Attorney 320,000 202,954 63.4%300,000 140,883 47.0%
Elections 9,550 2,474 25.9%0 0 0.0%
City Clerk 362,935 279,595 77.0%365,015 227,239 62.3%
3,450,980$ 2,892,709$ 83.8%1,618,950$ 1,104,313$ 68.2%
PUBLIC SAFETY DIVISION
Law Enforcement 4,860,065$ 3,103,586$ 63.9%5,145,410$ 2,820,216$ 54.8%
Traffic Engineering 38,230 28,671 75.0%28,965 12,147 41.9%
Emergency Services 166,740 137,232 82.3%170,760 201,616 118.1%
Parking Administration 321,115 205,564 64.0%283,535 113,433 40.0%
5,386,150$ 3,475,053$ 64.5%5,628,670$ 3,147,412$ 55.9%
ADMINISTRATIVE SERVICES DEPARTMENT
Support Services/Human Resources 144,755 129,154 89.2%137,605 298,938 217.2%
Personnel/Risk Management 734,580 691,467 94.1%787,705 904,767 114.9%
Accounting 656,235 498,809 76.0%677,490 489,888 72.3%
Purchasing 555,250 414,694 74.7%325,140 300,123 92.3%
2,090,820 1,734,124 82.9%1,927,940 1,993,716 103.4%
PARKS & RECREATION DEPARTMENT
Recreation/Human Services 1,411,610 837,684 59.3%1,222,525 449,132 36.7%
Public Transportation 939,735 436,660 46.5%738,210 233,609 31.6%
Parks-Maint./Facilities 1,234,970 945,223 76.5%1,078,885 696,856 64.6%
Trees & Parkways 727,985 530,569 72.9%680,550 474,094 69.7%
4,314,300 2,750,136 63.7%3,720,170 1,853,691 49.8%
Page 1 of 2
ATTACHMENT D
CITY OF TEMPLE CITY
EXPENDITURE SUMMARY REPORT - ALL FUNDS
THIRD QUARTER-ENDING MARCH 31, 2021
2019-20 2019-20 PERCENT 2020-21 2020-21 PERCENT
BUDGET YEAR TO DATE EXPENDED BUDGET YEAR TO DATE EXPENDED
JUL-MAR JUL-MAR
COMMUNITY DEVELOPMENT DEPARTMENT
COMMUNITY ENHANCEMENT DIVISION
Planning 767,575 612,833 79.8%823,085 493,507 60.0%
Building 729,760 387,535 53.1%660,760 482,052 73.0%
Housing 559,045 153,268 27.4%564,915 329,468 58.3%
Community Preservation 625,215 453,432 72.5%506,540 394,575 77.9%
2,681,595 1,607,068 59.9%2,555,300 1,699,602 66.5%
INFRASTRUCTURE & MAINTENANCE DIVISION
Administration & Engineering 677,710 378,337 55.8%698,710 333,687 47.8%
Traffic Signal Maintenance 156,500 83,455 53.3%156,500 71,720 45.8%
Traffic Signs & Strip Maint.119,365 79,960 67.0%127,800 72,773 56.9%
Street and Sidewalk Maintenance 396,000 251,532 63.5%642,865 232,776 36.2%
Solid Waste Management 9,000 2,067 23.0%9,000 2,375 26.4%
Street Lighting 374,070 230,269 61.6%394,830 60,240 15.3%
General Government Buildings 339,100 249,769 73.7%285,815 196,074 68.6%
Parking Facilities 112,130 81,167 72.4%98,060 72,949 74.4%
2,183,875 1,356,556 62.1%2,413,580 1,042,594 43.2%
SUB TOTAL PROGRAM EXPENDITURES 20,107,720 13,815,646 68.7% 17,864,610 10,841,328 60.7%
CAPITAL IMPROVEMENT FUND 5,437,890 590,249 10.9% 11,422,000 1,260,626 11.0%
EQUIPMENT REPLACEMENT 240,000 3,983 1.7%188,900 180,068 95.3%
CDBG LOAN REPAYMENT 0 96,600 0.0%0 74,209 0.0%
TOTAL EXPENDITURES 25,785,610 14,506,478 56.3%29,475,510 12,356,231 41.9%
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ATTACHMENT D
ATTACHMENT E
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CAPITAL IMPROVEMENT PROGRAM PARKS - MAINTENANCE/FACILITIES
PROJECT DETAIL ACCT. NO. XX-980-59-6010
Year To Date
No.Project Funding Source Budget Expenditure Balance
P20-01 Live Oak Park Community Center Improvement (R) Measure A *425,000 0 425,000
P19-14 Primrose Park and Parking Lot Construction (E) State Parks Grant 2,900,000 143,609 2,756,391
P20-03 Replace Conduit and Wiring Temple City Park (N) Park Acquisition *15,000 0 15,000
P21-02 City Yard Front Building Environmental (N) CDBG 25,000 0 25,000
Assessment
Recap of Funding Sources CDBG 25,000 0 25,000
Park Acquisition 15,000 0 15,000
State Parks Grant 2,900,000 143,609 2,756,391
Measure A 425,000 0 425,000
TOTAL CIP - PARKS MAINTENANCE / FACILITIES 3,365,000 143,609 3,221,391
* Reappropriations from FY 2019-20 to FY 2020-21
(E) = Essential (N) = Necessary (M) = Mandated (R) = Routine (D) = Discretionary
CITY OF TEMPLE CITY
PRELIMINARY FINANCIAL STATUS REPORT
JULY 2020 to MARCH 2021
Page 1 of 4
ATTACHMENT F
CITY OF TEMPLE CITY
PRELIMINARY FINANCIAL STATUS REPORT
JULY 2020 to MARCH 2021
CAPITAL IMPROVEMENT PROGRAM STREET CONSTRUCTION
PROJECT DETAIL ACCT. NO. XX-980-75-6010
Year To Date
No.Project Funding Source Budget Expenditure Balance
P19-05 Safe Clean Water Program (Green Street Impr) (M) Measure W *76,000 0 76,000
P19-07 Pavement Management Street Resurfacing (E) General Fund *105,000 0 105,000
Measure R **1,244,000 0 1,244,000
Road Maintenance and
Repair Act *356,000 0 356,000
Measure M *400,000 0 400,000
Total Pavement Management 2,105,000 0 2,105,000
P19-08 Sidewalks and Cub Ramps ADA Improvements (M) Transportation Development 71,000 0 71,000
Account *
P20-04 Bridge Repair and Maintenance (E) Road Maintenance and 125,000 0 125,000
Repair Act *
P20-05 Las Tunas Drive Resurfacing (E) General Fund *105,000 0 105,000
Proposition C **2,900,000 1,117,017 1,782,983
Road Maintenance and
Repair Act **864,000 0 864,000
Measure M **736,000 0 736,000
Total Las Tunas Drive 4,605,000 1,117,017 3,487,983
P20-06 Rosemead Boulevard Median Irrigation (N) Lighting/Landscape 75,000 75,000
Retrofit District *
* Reappropriations from FY 2019-20 to FY 2020-21
** Reappropriations from FY 2019-20 to FY 2020-21 and new adopted budget
(E) = Essential (N) = Necessary (M) = Mandated (R) = Routine (D) = Discretionary
Page 2 of 4
ATTACHMENT F
CITY OF TEMPLE CITY
PRELIMINARY FINANCIAL STATUS REPORT
JULY 2020 to MARCH 2021
CAPITAL IMPROVEMENT PROGRAM STREET CONSTRUCTION
PROJECT DETAIL ACCT. NO. XX-980-75-6010
Year To Date
No.Project Funding Source Budget Expenditure Balance
Recap of Funding Sources General Fund 210,000 0 210,000
Proposition C 2,900,000 1,117,017 1,782,983
Measure W 76,000 0 76,000
Transportation Development
Account 71,000 0 71,000
Measure R 1,244,000 0 1,244,000
Road Maintenance and Repair
Act 1,345,000 0 1,345,000
Measure M 1,136,000 0 1,136,000
Lighting/Landscape District 75,000 0 75,000
TOTAL CIP - STREET CONSTRUCTION 7,057,000 1,117,017 5,939,983
(E) = Essential (N) = Necessary (M) = Mandated (R) = Routine (D) = Discretionary
Page 3 of 4
ATTACHMENT F
CITY OF TEMPLE CITY
PRELIMINARY FINANCIAL STATUS REPORT
JULY 2020 to MARCH 2021
CAPITAL IMPROVEMENT PROGRAM STREET LIGHTING
PROJECT DETAIL ACCT. NO. XX-980-78-6010
Year To Date
No.Project Funding Source Budget Expenditure Balance
P21-03 LED Lighting (R) Lighting/Landscape 1,000,000 0 1,000,000
District
Recap of Funding Sources Lighting/Landscape 1,000,000 0 1,000,000
District
TOTAL CIP - STREET LIGHTING 1,000,000 0 1,000,000
(E) = Essential (N) = Necessary (M) = Mandated (R) = Routine (D) = Discretionary
GRAND TOTAL 11,422,000 1,260,626 10,161,374
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ATTACHMENT F