PREPARED BY: ARTURO CASTILLO DATE OF MEETING: 08/04/2025
SUBJECT:
TITLE
CONSIDER ADOPTING A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN PABLO APPROVING THE MID-CYCLE BUDGET AMENDMENT TO THE BIENNIAL 2024-26 ADOPTED BUDGET TOTALING $593,508
CEQA: This proposed action is not a project as defined by CEQA.
Label
CITY MANAGER RECOMMENDATION
Recommendation
Adopt Resolution
BODY
COMPLIANCE STATEMENTS
Continue Best Management Practices, Fiscal Excellence, and Fiscal Transparency is an adopted City Council Priority contained in the adopted Fiscal Year 2025-2027 City Council Priority Workplan, effective April 7, 2025.
BACKGROUND
The City of San Pablo adopted the FY 2024-26 Biennial Budget on May 20, 2024.
Throughout the fiscal year, the budget is reviewed to confirm that budget assumptions for revenues and expenditures are in line with adopted projections. The Mid-cycle budget process allows for the finance and line departments to evaluate budgeted assumptions and recommend budget amendments based on updated revenue and expenditure trends, known factors such as cost increases to services, supplies and wages, and adjusted revenue estimates provided by one of two state-wide sales and property tax consultants, for example.
The budget review process for FY 2024-25 resulted in no proposed budget amendments, a budget amendment of $593,508 in revenues and expenditures is proposed for FY 2025-26.
General Fund: FY 2025-26 revenues will be increased by $280,507 based on refined budget estimates and previously unbudgeted contract revenue. Expenditures will increase by $171,749 due to increases in contract costs and telephone/internet services. In this proposed amendment, revenues exceed expenditures, and the use of reserves or unassigned fund balance is not necessary.
Table A summarizes the proposed FY 2025-26 General Fund budget amendment:
Table A:
DESCRIPTION
FUND
Expenditures
Revenue
Variance
CCC Animal Services
100-1110-43600
$44,955
County L...
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