CITY OF ANTIQ CH CALIFORNIA CALL OF SPECIAL MEETING Antioch City Council Special Meeting/Budget Study Session Pursuant to Government Code section 54956, I hereby call a Special Meeting/Budget Study Session of the Antioch City Council. Said meeting shall be held on the following date, time and place: DATE: Wednesday, April 15, 2025 TIME: 6:00 P.M. Special Meeting/Budget Study Session PLACE: Council Chambers 200 H' Street Antioch, CA 94509 The only items of business to be considered at such Special Meeting/Budget Study Session shall be set forth on the Special Meeting Agenda. Dated: March 25, 2025 Ambul RON BERNAL, Mayor City of Antioch CITY OF ANTIOCH CALIFORNIA AGENDA Antioch City Council SPECIAL MEETING/BUDGET STUDY SESSION Date: Wednesday, April 15, 2025 Time: 6:00 P.M. = Special Meeting/Budget Study Session Place: Council Chambers 200 'H' Street Antioch, CA 94509 PLEASE TURN OFF CELL PHONES BEFORE ENTERING COUNCIL CHAMBERS. Ron Bernal, Mayor Melissa Rhodes, City Clerk Louie Rocha, Mayor Pro Tem (District 2) Jorge R. Rojas, City Treasurer Tamisha Torres-Walker, Council Member District 1 Donald P. Freitas, Council Member District 3 Bessie Marie Scott, City Manager Monica E. Wilson, Council Member District 4 Derek Cole, Interim City Attorney ACCESSIBILITY: In accordance with the Americans with Disabilities Act and California law, it is the policy of the City of Antioch to offer its public programs, services and meetings in a manner that is readily accessible to everyone, including individuals with disabilities. If you are a person with a disability and require information or materials in an appropriate alternative format; or if you require any other accommodation, please contact the ADA Coordinator at the number or address below at least 72 hours prior to the meeting or when you desire to receive services. Advance notification within this guideline will enable the City to make reasonable arrangements to ensure accessibility. The City's ADA Coordinator can be reached @ Phone: (925) 779-6950, and e-mail: pubiowpisgantothaso. Notice of Opportunity to Address Council The City Council can only take action on items that are listed on this agenda. The public has the opportunity to address the Council on each agenda item. To address the Council, fill out a Speaker Request form and place in the Speaker Card Tray near the City Clerk before the meeting begins. Please identify the specific agenda item number you would like to speak on. Speakers will be notified shortly before they are called to speak. When you are called to speak, please limit your comments to the time allotted (up to 3 minutes, at the discretion of the Mayor). The Speaker Request forms are located at the entrance of the Council Chambers. No one may speak more than once on an agenda item. 6:00 P.M. ROLL CALL - SPECIAL MEETING/BUDGET STUDY SESSION = for Council Members PLEDGE OF ALLEGIANCE BUDGET STUDY SESSION 1. FISCAL YEAR 2025-27 BUDGET DEVELOPMENT NON-DEPARIMENTAL, LEGISLATIVE, FINANCE, INFORMATION SYSTEMS, AND REMAINING FUNDS Recommended Action: It is recommended that the City Council provide feedback and direction regarding the budget development information provided for the Fiscal Year 2025-27 Budget. MOTION TO ADJOURN = The Mayor will make a motion to adjourn the Special Meeting. A second motion is required, and then a majority vote is required to adjourn the Special Meeting. ANTIOCH CITY COUNCIL APRIL 15, 2025 CITY OF ANTIOCH CALIFORNIA STAFF REPORT TO THE CITY COUNCIL DATE: Special Meeting of April 15, 2025 TO: Honorable Mayor and Members of the City Council SUBMITTED BY: Dawn Merchant, Finance Director mu gyo APPROVED BY: Bessie Marie Scott, City Manager SUBJECT: FY2025-27 Budget Development - Non-Departmenta, Legislative, Finance, information Systems and Remaining Funds RECOMMENDED ACTION It is recommended that the City Council provide feedback and direction regarding the budget development information provided for the fiscal year 2025-27 budget. FISCAL IMPACT The fiscal impact of this budget is outlined in this report and attachments. DISCUSSION This budget session will focus on the Non-Departmental, Legislative departments, Finance Department, Information Services and remaining budgets not previously covered. Each department will be presenting their budgets and Attachment A provides the departmental/fund budget sheets. Non-Departmental Budget The Non-Departmental budget is for revenues and expenditures not specifically attributed to any one department or division within the General Fund. The budget worksheet was initially provided as an attachment to the April 1st budget session report and has been updated in FY25 for revised claims cost estimate and in FY26 and FY27 for revised library contribution amounts. LEGISLATIVE DEPARTMENTS: City Council Budget The City Council budget includes part-time budgeted at $27,137 in the revised FY25 budget and $63,127 and $64,329 in the FY26 and 27 budgets respectively, representing two part-time office assistants to assist Council members. This was requested and budgeted by the previous City Council in the FY24 and 25 budgets. City Council direction is requested to maintain the proposed budgets, revise the amounts or eliminate. SM- 1 Agenda Item # Antioch City Council Report April 15, 2025 Agenda Item #SM-1 2 City Clerk Budget The City Clerk budget reflects the purchase of records management and agenda management software in FY25 and the addition of a new Public Records Coordinator as previously approved by City Council. City Treasurer Budget The City Treasurer budget accounts for financial advisory fees for managing the City's investment portfolio and banking fees, of which mainly comprises credit card processing fees. The entire budget is allocated among all City funds based on month end cash balances and thus "Total Source of Funds" equals "Total Use of Funds" in the budget worksheet included in Attachment A. Finance Department Budgets The Finance Department consists of Administration, Accounting, and Operations. These divisions handle general accounting, payroll, accounts payable, accounts receivable, business licensing, central cashiering, purchase order processing, water utility billing and customer service functions and other finance related duties of the City. The draft budget proposes freezing one Business License Representative position and one Accounting Specialist II position for a total budget savings of $303,200 in FY26 and $318,916 in FY27. Both positions are currently vacant. Duties of these positions will be spread among various staff in the Finance Department. Information Systems Budgets The Information Systems budget is accounted for in an Internal Service fund. The Information Systems Director is also responsible for the PEG Special Revenue Fund, included in Attachment A. Other Remaining Funds There are several other funds of the City managed either directly by the Finance Director or by the Finance Director in conjunction with some other Departments that have not been included in the previous budget sessions. The additional funds included in Attachment A are: American Rescue Plan Special Revenue Fund Child Care Special Revenue Fund Abandoned Vehicle Special Revenue Fund Traffic Safety Special Revenue Fund Supplemental Law Enforcement Services (SLESF) Special Revenue Fund Byrne Grant Special Revenue Fund Street Impact Special Revenue Fund SB1186 Special Revenue Fund CFD 2016-01 Police Protection Special Revenue Fund CFD 2018-02 Police Protection Special Revenue Fund Residential Development Allocation Capital Project Fund Post Retirement Medical Special Revenue Funds Antioch Public Finance Authority (APFA) 2015A Lease Revenue ABAG Portion Fund Antioch City Council Report April 15, 2025 Agenda Item #SM-1 3 Antioch Public Finance Authority (APFA) 2015A Lease Revenue 2002 Bonds Portion Fund Redevelopment Obligation Retirement Successor Agency Fund Successor Agency Project Area #1 Debt Service Fund ATTACHMENTS A. Budget Worksheets Budget Study Session - - Non-Departmental, Legislative, Finance, Information Systems and Remaining Funds April 15, 2025 BUDGET STUDY SESSION = APRIL 15, 2025 DEFINITIONS/EXPLANATIONS OF EXPENSE CATEGORIES USED: PERSONNEL: All salary and benefit cost associated with full and part-time employees of the City, including projected overtime and standby costs. MATERIALS & SUPPLIES: Office and operating supplies (pens, paper, etc); postage; copier charges; printing costs; chemicals; pipes & fittings; fuel; paving and building materials and other miscellaneous operating supplies and costs. CONTRACTS: Contracts for professional services such as legal services, landscape services, design services, software maintenance, repairs, outside staffing (plan review, etc.), County lab testing, etc. COMPUTERIPHONE MAINTENANCE & REPLACEMENT: The Information Services Department is responsible for Citywide computer and phone maintenance and replacement of devices and is accounted for in an Internal Service Fund of the City. Departments are charged/allocated a share of the cost of maintaining the Information Services Department as well as a charge to put aside money in the Information Services Internal Service Fund for future replacement of devices. VEHICLE MAINTENANCE & REPLACEMENT: The City's Vehicle/Fleet Division is responsible for Citywide vehicle maintenance and replacement of vehicles and is accounted for in an Internal Service Fund of the City. Departments are chargedlallocated a share of cost of maintaining the Vehicle/Fleet Division as well as a charge to put aside money in the Vehicle Replacement Internal Service Fund for future replacement of vehicles. BUSINESS EXPENSE: Expenses related to costs of training, conferences, membership dues to organizations, long distance phone charges, recruitment, etc. UTILITIES: Electricity and gas charges. FURNITURE & EQUIPMENT: Includes office furniture, computer/sortware purchases, vehicle purchases and other equipment needs. INTERNAL SERVICES: As determined by the City's Cost Allocation Plan last updated in 2023, this is the cost of General Fund services provided to other departments. The amount is allocated to funds other than the General Fund and shown as a "positive" Internal Services expense in those funds and as a "negative" Internal Services expense in the General Fund departments that are being allocated. 2 BUDGET STUDY SESSION = APRIL 15, 2025 NON-DEPARIMENTAL DEPARTMENT (100-1250) - The Non-Departmental classification is for revenues and expenditures that are not attributed to any one City department or division within the General Fund. Revenue items recognized in Non-Departmental include property taxes, franchise fees, business licenses, sales and use tax and motor-venice-n-leu. Non-Departmental operating expenses include Insurance policies and claims, sales tax audits, property tax audits, ABAG and League of California Cities membership dues. GENERAL FUND NONDEPARIMENTAL (100-1250) = REVENUESSOURCE OF FUNDS 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds: Taxes 51,941,232 55,621,688 56,146,325 57,981,803 56,452,226 58,354,776 3% 59,979,998 3% Investment Income & Rentals (50,053) 1,814,661 3,221,639 1,175,000 3,140,000 1,872,500 -40%1 1,210,000 -35% Revenue from other Agencies 147,614 212,277 186,834 130,000 125,000 135,000 8% 140,000 4% Charges for Services 1,803,081 1,932,069 2,122,922 2,148,400 2,167,150 2,160,150 0% 2,185,150 1% Other Revenue 4,623,073 21,731 2,436,226 150,000 150,000 250,000 67%2 250,000 0% Transfer In - ARPA 0 2,813,059 4,303,594 0 -100%3 0 0% Transfer In = CIP Fund U 0 0 550,000 550,000 0 -100%4 0 0% Transfer in = Budget Stabilization 4,617,143 1,382,061 0 -100%5 0 0% Total Source of Funds 58,464,947 59,602,426 64,113,946 69,565,405 68,270,031 62,772,426 -7% 63,765,148 2% VARIANCE: Project reduction in interest earnings allocated to General Fund due to declining fund balance. 2VARIANCE: Increase for projected Amports revenue. 3VARIANCE: ARPA funding for government services in FY25 which has ended. 4VARIANCE: Return of General Fund monies previously allocated to match Bike Garden project. Park Development Impact fees will be used instead. SVARIANCE: No amounts for FY26 & 27 have been determined while budget is being deliberated. 3 BUDGET STUDY SESSION = APRIL 15, 2025 NON-DEPARIMENTAL DEPARTMENT (100-1250) = Cont. GENERAL FUND NONDEPARTMENTAL (100-1250) = EXPENSES/USE OF FUNDS 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Use of Funds: Personnel 14,333 15,919 15,626 20,600 20,600 20,500 0% 20,500 0% Supplies 12,159 22,123 15,475 10,000 20,000 22,000 10% 24,000 9% Contracts' 61,658 230,160 163,480 353,458 275,000 275,000 0% 275,000 0% Contracts - County Admin. 97,651 91,338 105,657 115,268 113,923 121,030 6% 127,085 5% Utility Box Artwork 0 1,000 500 83,891 83,891 U -100%2 C 0% Murals 56,106 5,000 108,772 108,772 0 -100%2 0 0% Chinese History Project J 0 0 60,000 60,000 U -100%3 0% Community Grants 0 49,715 50,000 50,000 50,000 50,000 0% 50,000 0% Non-Profit Capacity Grants U U 0 277,131 277,131 0 -100%4 C 0% Insurance & Claims 2,516,518 3,614,088 4,420,458 4,767,077 4,854,149 5,650,813 19%5 6,155,894 9% Library Contribution 152,529 170,963 162,657 175,000 180,259 164,080 -9% 175,000 7% Water = Golf Course 70,264 181,315 127,462 200,000 200,000 200,000 0% 200,000 0% Water - AUSD 117,254 59,149 71,801 100,000 100,000 100,000 0% 100,000 0% Vehicle MaintReplacement 5,735 6,522 4,325 4,971 4,971 10,080 103% 10,080 0% Business Expense 187,006 522,867 176,024 281,000 291,000 253,000 -13% 298,000 18% Transfer Out - CIP 2,309,372 2,208,788 2,806,365 J 0% 0% Transfer Out = Debt Service 344,520 348,688 341,933 344,977 344,988 342,276 -1% 344,026 1% Transfers Out = Marina Subsidy 100,000 585,000 621,000 685,375 300,000 708,000 0% 708,000 0% Transfer Out = Budget Stabilization 7,583,062 3,676,917 3,504,092 0 0 0% 0 0% Internal Services (702,736) (702,736) (851,589) (851,589) (851,208) (850,930) 0% (850,930) 0% Total Use of Funds 12,925,431 11,081,816 11,740,266 6,785,931 6,433,476 7,065,849 10% 7,636,655 8% 'NOTE: Contracts are for 4th of July event funding, actuarial services, collection agency services and other city wide event promotional activity. ZVARIANCE: Prior year one time revenue funding allocated to these projects. 3VARIANCE: Prior City Council allocation to a Chinese History Project 4VARIANCE: One time revenue funding allocated to non-profit capacity building grants. As of yet, no guidelines or parameters have been established to carry this out, Council may want to evaluate returning funds to reserves or another program. SVARIANCE: 19% projected increase in General Liability insurance premium. 4 BUDGET STUDY SESSION = APRIL 15, 2025 CITY COUNCIL (100-1110) - The City Council acts on all legislative matters concerning the City. As the City policy-making and legislative body, the City Council is responsible to more than 115,000 residents of Antioch for approving all programs and services provided in the City. They approve and adopt all ordinances, resolutions, contracts and other matters regarding overall policy decisions and leadership. The Council appoints the City Manager and the City Attorney, as well as various commissions, boards and other citizen advisory committees. In reaching policy decisions, the City Council reviews proposals designed to meet community needs and sustain desired service levels; initiates new programs to upgrade existing City services; determines the ability of the City to provide financing for all municipal activities; and adopts the City budget following review and modification of a proposed budget, as submitted by the City Manager. In addition to holding regular and special Council meetings, the members of the City Council also function as directors of the City of Antioch as Successor Agency to the Antioch Development Agency and the Antioch Public Financing Authority. City Council (100-1110) 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Use of Funds: Personnel 168,172 167,782 184,963 309,234 213,729 263,125 23%1 266,824 1% Supplies 1,040 5,864 339 2,000 2,000 2,000 0% 2,000 0% Computer/Phone Maint. & Replace 17,680 17,680 22,469 22,469 28,580 28,580 0% 28,580 0% Business Expense 13,401 21,451 35,415 143,979 47,933 44,100 -8% 44,100 0% Internal Services (173,955) (173,955) (230,946) (343,939) (270,000) (299,913) 11% (299,913) 0% Total Use of Funds 26,338 38,822 12,240 133,743 22,242 37,892 70% 41,591 10% Elected Officials 5.00 5.00 5.00 5.00 5.00 5.00 5.00 VARIANCE: Increase in part-time help budget. 5 BUDGET STUDY SESSION = APRIL 15, 2025 CITY CLERK City Clerk Assistant City Clerk* Administrative Public Records Analyst (2)* Coordinator* *Positions report to City Manager's office. 6 BUDGET STUDY SESSION = APRIL 15, 2025 CITY CLERK (100-1140) - The position of City Clerk is elected to a four-year term and operates under statutory provision of the California Government Code, the Elections Code, and City ordinances and policies. The Clerk's Office is staffed with one elected City Clerk, one full-time Assistant City Clerk and two full-time Administrative Analysts. Duties of the City Clerk's Office include: keeping records of the official actions of the City Council, City acting as Successor Agency to the Antioch Development Agency, Antioch Public Financing Authority and the Board of Administrative Appeals; preparing agendas for both Regular and Special City Council, Board of Administrative Appeals, Antioch Police Oversight Commission, Cannabis Standing Committee, and the Sales Tax Citizens' Oversight Committee Meetings, minutes and public hearing notices; conducting municipal elections as the Elections Officer, serving as filing officer for the implementation of the Political Reform Act; accepting claims and legal actions against the City; maintaining the Municipal Code; maintaining registration/ownersnp certificates for City vehicles; attesting City documents including resolutions, ordinances and agreements; conducting bid openings; receiving California Public records Act requests and ensuring a timely response, serving as the Secretary to the Board of Administrative Appeals and the Sales Tax Citizens' Oversight Committee; and interacting with the City Council, City staff, and the general public on all related matters. City Clerk (100-1140) 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds: Other 150 3,857 50 13,345 12,845 500 -96%1 3,000 0% Total Source of Funds 150 3,857 50 13,345 12,845 500 -96% 3,000 0% Use of Funds: Personnel 260,767 486,562 391,620 630,818 630,527 929,725 47%2 969,146 4% Supplies 19,975 15,221 14,110 28,716 28,716 28,960 1% 28,960 0% Elections 53,124 41,029 0 123,305 191,024 0 -100% 60,000 100% Contracts 98,172 142,210 166,971 201,000 421,333 215,133 -49%3 215,833 0% Computer/Phone Maint. & Replace 13,589 13,589 14,453 14,453 18,475 18,475 0% 18,475 0% Business Expense 6,286 8,374 6,277 17,365 17,465 24,140 38% 24,140 0% Internal Services (27,674) (27,674) (48,357) (48,357) (96,714) (96,707) 0% (96,707) 0% Total Use of Funds 424,239 679,311 545,316 967,300 1,210,826 1,119,726 -7% 1,219,847 9% Funded FTE's 4.00 4.00 4.00 5.00 5.00 5.00 5.00 VARIANCE: FY25 included candidate filing fees, no election in FY26. 2VARIANCE: Vacancy savings in FY25 and addition of a Public Records Coordinator position. 3VARIANCE: FY25 includes one- time purchase of $125,000 for a records management system and $22,208 for agenda management software. Remaining annual contracts include minutes clerk, Laserfiche software, American Legal Publishing for municipal code updates and Netfile for form 700's. 7 BUDGET STUDY SESSION = APRIL 15, 2025 CITY TREASURER (100-1150) - The City Treasurer is elected to a four-year term of office. The duties of a City Treasurer are to receive and safely keep all money coming into the City; to comply with all laws governing the deposit and securing of public funds and the handling of trust funds in the possession of the City; to pay out money on warrants signed by persons legally designated by the City; and review and update the City's investment policy. The City Treasurer prepares the monthly Investment Report to Council. City Treasurer (100-1150) 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds: Billings to Departments 456,697 482,663 344,505 490,577 469,509 495,979 6% 520,241 5% Total Source of Funds 456,697 482,663 344,505 490,577 469,509 495,979 6% 520,241 5% Use of Funds: Personnel 67,554 75,214 67,710 74,742 72,481 78,961 9% 83,223 5% Supplies 1 0 0 0 0% 0% Investment Svcs/Bank Charges 384,946 402,673 271,835 410,000 389,000 410,000 5% 430,000 5% Computer/Phone Maint. & Replace 3,856 3,856 4,225 4,225 5,418 5,418 0% 5,418 0% Business Expense 340 920 735 1,610 2,610 1,600 -39% 1,600 0% Total Use of Funds 456,697 482,663 344,505 490,577 469,509 495,979 6% 520,241 5% Funded FTE's' 1.15 1.15 1.15 1.15 1.15 1.15 1.15 1.05 of Finance Director and .10 of Accountant charged to division. 8 BUDGET STUDY SESSION = APRIL 15, 2025 FINANCE DEPARTMENT Finance Director Deputy Finance Financial Services Director Supervisor Accounting Specialist Business Accounting Technician I/II License Customer Lead Customer Service Accountant (3) Payroll Specialist (3) (3) (2) Rep. (2) Serv. Rep (5) Rep # of Finance Positions General Fund Positions Water/Sewer Positions 22.00* 13.30' 8.70 *Although 22 actual positions under Finance, some positions split funding between Water and Sewer Funds. 1Draft budget includes freezing 1 Business License Representative and 1 Accounting Specialist II 9 BUDGET STUDY SESSION = APRIL 15, 2025 The Finance Department provides internal support to other City Departments and external support to other government agencies by providing financial information to facilitate their decision making process. The Department administers more than 50 funds in accordance with Generally Accepted Accounting Principles. The Department is also responsible for overseeing the City's compliance with purchasing guidelines. Along with the City Treasurer, the Finance Department is responsible for the safekeeping, management and accounting of the City's financial assets. The Department also supplies timely and accurate financial reports to elected and appointed officials and to the State. The Finance Department works with the City Manager to ensure that a sound program of fiscal control is undertaken with respect to developing and implementing the two-year budget. The following divisions are in the Finance Department: Administration, Accounting, and Operations. FINANCE SUMMARY 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change SOURCE OF FUNDS: 1% Sales Tax 125,364 120,806 0 0% 0% Billings to Departments 7,727 6,321 6,632 6,000 6,000 6,632 11% 6,000 -10% Other 1,766 2,453 1,963 1,700 1,700 1,929 13% 1,700 -12% Lease Proceeds 0 26,023 0 0 U 0 0% 0 0% TOTAL SOURCE OF FUNDS 134,857 155,603 8,595 7,700 7,700 8,561 11% 7,700 -10% USE OF FUNDS: Personnel 1,624,077 1,753,987 1,783,577 2,306,755 2,188,562 2,160,180 -1% 2,313,377 7% Services & Supplies 523,737 556,632 683,840 713,357 737,187 738,162 0% 759,902 3% Debt Service - Leases 0 4,203 5,604 0% 0% Internal Services (579,542) (579,542) (730,152) (730,152) (882,237) (1,182,133) 34% (1,182,133) 0% TOTAL USE OF FUNDS 1,568,272 1,735,280 1,742,869 2,289,960 2,043,512 1,716,209 -16% 1,891,146 10% Funded Funded Funded Funded FTE's: 2024-25 2025-26 2026-27 Finance Administration 0.80 0.80 0.80 Finance Accounting 9.90 8.90 8.90 Finance Operations 2.55 1.45 1.45 Total Finance Funded FTE's 13.25 11.15 11.15 10 BUDGET STUDY SESSION = APRIL 15, 2025 Finance Administration (100-1210) 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds: Other 0 0 34 0 0 0% 0 0% Total Source of Funds 0 34 0 0% 0% Use of Funds: Personnel 282,080 301,022 294,696 314,639 319,020 326,594 2% 336,773 3% Supplies 7,693 7,919 5,750 12,555 12,625 13,600 8% 13,600 0% Contracts 0 U 0 6,180 a 0% 0% Computer/Phone Maint. & Replace 11,234 11,234 36,080 36,080 46,064 46,064 0% 46,064 0% Business Expense 1,726 3,153 4,008 3,900 3,830 4,300 12% 4,300 0% Internal Services (30,372) (30,372) (37,009) (37,009) (36,949) (36,905) 0% (36,905) 0% Total Use of Funds 272,361 292,956 303,525 336,345 344,590 353,653 3% 363,832 3% Funded FTE's 0.80 0.80 0.80 0.80 0.80 0.80 0.80 11 BUDGET STUDY SESSION = APRIL 15, 2025 Finance Accounting (100-1220) 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds: 1% Sales Tax 125,364 120,806 0 0 0 0% 0% Other U 567 0 0 U 0 0% 0 0% Total Source of Funds 125,364 121,373 0% 0% Use of Funds: Personnel 1,111,029 1,194,203 1,180,556 1,639,360 1,507,916 1,595,426 6% 1,730,733 8% Supplies 17,101 17,228 18,185 22,000 22,300 22,850 2% 22,850 0% Contracts' 105,759 99,408 100,977 92,134 92,134 96,420 5% 100,820 5% Contracts Software Maint. 239,258 237,608 337,020 316,721 316,721 314,815 -1% 330,555 5% Computer/Phone Maint. & Replace 48,458 48,458 59,235 59,235 75,628 75,628 0% 75,628 0% Business Expense 804 7,950 4,903 8,850 8,850 6,850 -23% 6,850 0% Furniture & Equipment 0 3,000 0% 0% Internal Services (523,832) (523,832) (693,143) (693,143) (845,288) (1,145,228) 35% (1,145,228) 0% Total Use of Funds 998,577 1,081,023 1,007,733 1,448,157 1,178,261 966,761 -18% 1,122,208 16% Funded FTE's 7.90 8.90 8.90 9.90 9.90 8.902 8.90 'NOTE: Contracts include audit services, state controller report preparation, and Debtbook platform for GASB financial reporting. 2FTE's: Budget includes freezing 1 Accounting Specialist Il position 12 BUDGET STUDY SESSION = APRIL 15, 2025 Finance Operations (100-1230) 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds: Billings to Departments 7,727 6,321 6,632 6,000 6,000 6,632 11% 6,000 -10% Other 1,766 1,886 1,929 1,700 1,700 1,929 13% 1,700 -12% Total Source of Funds 9,493 8,207 8,561 7,700 7,700 8,561 11% 7,700 -10% Use of Funds: Personnel 230,968 258,762 308,325 352,756 361,626 238,160 -34%3 245,871 3% Supplies 23,118 25,537 30,571 42,061 42,400 43,000 1% 43,600 1% Contracts' 29,480 30,456 12,850 13,000 13,000 14,000 8% 14,000 0% Contracts = Software Maint. 2 13,099 13,998 14,686 27,500 20,000 21,000 5% 22,000 5% Computer/Phone Maint. & Replace 24,350 24,350 57,041 57,041 74,035 74,035 0% 74,035 0% Business Expense 1,657 3,310 2,534 13,100 9,600 5,600 -42% 5,600 0% Furniture & Equipment 26,023 0 0 0 0 0% 0 0% Debt Service - Leases 4,203 5,604 0 0 0 0% 0 0% Internal Services (25,338) (25,338) J 0 0 U 0% 0 0% Total Use of Funds 297,334 361,301 431,611 505,458 520,661 395,795 -24% 405,106 2% Funded FTE's 2.55 2.55 2.55 2.55 2.55 1.453 1.45 'Contracts for postage and folder inserter machines. Contract for business license software maintenance. 3FTE's: Budget includes freezing 1 Business License Representative position. 13 BUDGET STUDY SESSION = APRIL 15, 2025 INFOKMATION SERVICES DEPAKIMENI Information Systems Director Network Administrative Computer Administrator Assistant Technician (2) (2) 14 BUDGET STUDY SESSION = APRIL 15, 2025 INFORMATION SYSTEMS FUND 573 - The Information Systems Department serves as an internal service provider to all City Departments. The department encompasses the City's computer technology and telecommunications systems. The balance in the account is maintained for office equipment replacement. INFORMATION SYSTEMS (Fund 573) Statement of Revenues, Expenditures and Change in Net Position 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $1,558,682 $1,276,077 $1,386,558 $1,386,558 $1,319,185 $1,088,264 Revenue Source: Investment Income 17,909 40,679 5,000 40,000 40,000 0% 40,000 0% Current Service Charges 1,854,506 2,879,748 2,880,365 3,646,838 3,666,273 1% 3,678,288 0% Other 7,209 0 0 0 0% U 0% Financing Proceeds - SBITA 664,753 U 0 0 0% U 0% Transfers In 538,380 280,678 529,020 445,048 570,180 28% 597,402 5% Total Revenues 3,082,757 3,201,105 3,414,385 4,131,886 4,276,453 3% 4,315,690 1% Expenditures: Personnel 1,558,642 1,531,450 2,023,088 1,870,743 2,120,771 13% 2,237,391 5% Services & Supplies 1,705,275 1,419,556 2,280,731 2,146,605 2,118,501 -1% 1,766,907 -17% Internal Services 101,445 139,618 165,632 181,911 268,102 47% 268,102 0% Total Expenditures 3,365,362 3,090,624 4,469,451 4,199,259 4,507,374 7% 4,272,400 -5% Ending Balance, June 30 $1,276,077 $1,386,558 $331,492 $1,319,185 $1,088,264 $1,131,554 Funded Funded Funded Funded FTE's: 2024-25 2025-26 2026-27 Information Services 1.10 1.10 1.10 Network Support & PCs 4.75 4.75 4.75 Telephone System 0.15 0.15 0.15 GIS Support' 4.08 4.08 4.08 Total Funded FTE's 10.08 10.08 10.08 'GIS division managed by the Public Works Department and GIS budget was presented on 4.1.25 15 BUDGET STUDY SESSION = APRIL 15, 2025 INFORMATION SYSTEMS FUND 573 (Continued) = Information Services Administration (573-1410) 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds: Investment Income 17,909 40,679 5,000 40,000 40,000 0% 40,000 0% Total Source of Funds 17,909 40,679 5,000 40,000 40,000 0% 40,000 0% Use of Funds: Personnel 325,055 324,736 349,279 344,810 357,145 4% 376,343 5% Services & Supplies 447,244 183,927 51,611 53,614 56,814 6% 59,133 4% Total Use of Funds 772,299 508,663 400,890 398,424 413,959 4% 435,476 5% Funded FTE's 1.10 1.10 1.10 1.10 1.10 1.10 Information Services - Network Support & PC's (573-1420) 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds: Billings to Departments 1,545,638 2,374,129 2,369,329 3,086,373 3,086,373 0% 3,086,373 0% Total Source of Funds 1,545,638 2,374,129 2,369,329 3,086,373 3,086,373 0% 3,086,373 0% Expenditures: Personnel 670,690 760,326 871,467 896,194 986,821 10% 1,040,795 5% Services & Supplies 617,113 620,685 940,812 994,673 1,005,864 1% 991,882 -1% Total Expenditures 1,287,803 1,381,011 1,812,279 1,890,867 1,992,685 5% 2,032,677 2% Funded FTE'S 4.75 4.75 4.75 4.75 4.75 4.75 16 BUDGET STUDY SESSION = APRIL 15, 2025 INFORMATION SYSTEMS FUND 573 (Continued) = Information Systems - Telephone System (573-1430) 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Revenue Source: Billings to Departments 180,974 217,141 212,571 262,000 262,000 0% 262,000 0% Total Revenues 180,974 217,141 212,571 262,000 262,000 0% 262,000 0% Expenditures: Personnel 24,520 28,783 31,792 33,607 36,104 7% 39,626 10% Services & Supplies 68,616 114,112 222,227 223,385 136,176 -39% 141,386 4% Total Expenditures 93,136 142,895 254,019 256,992 172,280 -33% 181,012 5% Funded FTE'S 0.15 0.15 0.15 0.15 0.15 0.15 Information Services - Office Equipment Replacement (573-1440) 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Revenue Source: Current Service Charges 127,894 147,380 147,380 147,380 147,380 0% 147,380 0% Total Revenues 127,894 147,380 147,380 147,380 147,380 0% 147,380 0% Expenditures: ervcasuppleEqupment 127,141 160,825 157,883 157,883 500,000 217%1 150,000 -70% Internal Services 766 956 956 1,166 1,871 60% 1,871 0% Total Expenditures 127,907 161,781 158,839 159,049 501,871 216% 151,871 -70% VARIANCE: FY26 includes $300,000 for replacement of police MDT's. 17 BUDGET STUDY SESSION = APRIL 15, 2025 PEG FRANCHISE FEE FUND 238 = This fund accounts for a 1% fee collected from video franchises to support local Public, Educational and Governmental Programming (PEG). PEG FRANCHISE FEE (FUND 238) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $149,649 $374,361 $552,540 $552,540 $683,309 $827,714 Revenue Source: Investment Income (90) 13,985 5,000 14,000 15,000 7% 18,000 20% Franchise Fees 236,253 217,568 255,000 225,000 230,000 2% 235,000 2% Total Revenue 236,163 231,553 260,000 239,000 245,000 3% 253,000 3% Expenditures: Services & Supplies 6,787 47,837 130,300 100,600 90,600 -10% 90,600 0% Internal Services 4,664 5,537 5,744 7,631 9,995 31% 9,995 0% Total Expenditures 11,451 53,374 136,044 108,231 100,595 -7% 100,595 0% Ending Balance, June 30 $374,361 $552,540 $676,496 $683,309 $827,714 $980,119 18 BUDGET STUDY SESSION = APRIL 15, 2025 AMERICAN RESCUE PLAN FUND 206 = The American Rescue Plan Act of 2021 was signed into law on March 11, 2021, and will deliver $350 billion for eligible state, local, territorial, and tribal governments to respond to the COVID-19 emergency. Funding for eligible expenditures must be spent or obligated by December 31, 2024. Antioch is an entitlement City and received a total of $21,550,900 directly from the Department of the Treasury. AMERICAN RESCUE PLAN (FUND 206) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $48,181 $239,956 $668,316 $668,316 $0 $0 Revenue Source: Investment Income 224,041 450,581 175,000 214,762 -100% 0 0% Revenue from Other Agencies 1,747,475 5,220,329 14,573,095 14,583,095 0 -100% 0 0% Total Revenue 1,971,516 5,670,910 14,748,095 14,797,857 0 -100%1 U 0% Expenditures: MAP 145,633 261,776 217,590 217,590 0 -100% 0 0% Mental Health Crisis Response 862,172 1,548,039 3,289,789 3,289,789 0 -100% 0 0% Bridge Housing Lease 217,841 1,168,000 957,111 957,111 0 -100% 0 0% Bridge Housing Support Services 299,123 1,548,448 1,535,189 1,535,189 0 -100% 0 0% Prewett Perimeter Fence Replace. 14,189 328,768 77,567 77,567 0 -100% 0 0% Wi-Fi Install Downtown 0 0 130,000 130,000 0 -100% 0 0% Prewett Concrete Maintenance 0 0 178,451 178,451 0 -100% 0 0% PSCR Building 86,005 92 1,796,464 1,796,465 0 -100% 0 0% Meals on Wheels 25,000 0 0 0 0 0% 0 0% Small Business Grants/Support 97,512 365,206 1,621,758 1,621,758 0 -100% 0 0% EBRCS Radios 0 0 475,581 475,581 0 -100% 0 0% Transfers Out = General Fund 0 0 4,303,594 4,303,594 0 -100% 0 0% Transfer Out = CIP Fund 0 0 832,982 875,063 0 -100% 0 0% Internal Services/Admin Expenses 32,266 22,221 1,054 8,015 0 -100% 0 0% Total Expenditures 1,779,741 5,242,550 15,417,130 15,466,173 0 -100%1 0 0% Ending Balance, June 30 $239,956 $668,316 ($719) $0 $0 $0 1NOTE: Any unspent funds remaining at 6.30.25 will be re-appropriated into FY26. All obligated funds must be spent by 12/31/26. 19 BUDGET STUDY SESSION = APRIL 15, 2025 CHILD CARE FUND 223 - This fund accounts for lease revenue received from the YWCA and City expenditures relating to the Mary Rocha Child Care Center at 931 Cavallo Road. In 1990 the City purchased a modular building for $240,000 and made improvements in the amount of $75,000 for a low income child care facility. The land and modular building of the center belong to the City. CHILD CARE (FUND 223) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $167,134 $196,027 $222,756 $222,756 $252,310 $189,177 Revenue Source: Investment Income 3,104 8,577 3,000 8,500 8,000 -6% 7,500 -6% Current Service Charges 97,893 100,731 98,613 103,955 107,074 3% 110,286 3% Total Revenue 100,997 109,308 101,613 112,455 115,074 2% 117,786 2% Expenditures: Services & Supplies 2,026 2,441 2,844 2,717 2,950 9% 3,200 8% Transfer Out to Recreation 70,000 80,000 80,000 80,000 175,000 119%1 175,000 0% Internal Services 78 138 138 184 257 40% 257 0% Total Expenditures 72,104 82,579 82,982 82,901 178,207 115% 178,457 0% Ending Balance, June 30 $196,027 $222,756 $241,387 $252,310 $189,177 $128,506 VARIANCE: Increasing amount to support recreation programs and reduce General Fund contribution to recreation. City maintains fund balance of at least $100,000 for any needed facility maintenance or repairs. 20 BUDGET STUDY SESSION = APRIL 15, 2025 ABANDONED VEHICLE FUND 228 - This fund accounts for revenue from AB 4114, which charges a $1.00 fee on the registration of all vehicles located in the City. The funds are received from the County and are used to remove abandoned vehicles from City streets. ABANDONED VEHICLES (FUND 228) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $670,113 $787,671 $882,907 $882,907 $943,623 $1,003,146 Investment Income 10,476 28,995 5,000 15,000 15,000 0% 15,000 0% Revenue from Other Agencies 112,620 71,458 100,000 100,000 100,000 0% 100,000 0% Total Revenues 123,096 100,453 105,000 115,000 115,000 0% 115,000 0% Expenditures: Personnel 55 838 22,096 22,096 22,096 0% 22,096 0% Services & Supplies 1,595 1,308 27,900 27,900 27,900 0% 27,900 0% Internal Services 3,888 3,071 3,209 4,288 5,481 28% 5,481 0% Total Expenditures 5,538 5,217 53,205 54,284 55,477 2% 55,477 0% Ending Balance, June 30 $787,671 $882,907 $934,702 $943,623 $1,003,146 $1,062,669 NOTE: Although there are no directly allocated employees to this fund, Code Enforcement Officers or other staff may charge time here for abandoned vehicle abatement work 21 BUDGET STUDY SESSION = APRIL 15, 2025 SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND GRANT (SLESF) FUND 232 - This fund accounts for the revenue dispersed by the State to local jurisdictions for the staffing of "front line" officers. This money is passed through the County. SUPPLEMENTAL LAW ENFORCEMENT GRANT (FUND 232) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $25,344 $0 $0 $0 $0 $0 Revenue Source: Investment Income 3,852 2,915 1,000 2,500 2,500 0% 2,500 0% Revenue From Other Agencies 290,570 332,622 275,000 300,000 300,000 0% 300,000 0% Total Revenue 294,422 335,537 276,000 302,500 302,500 0% 302,500 0% Expenditures: Services & Supplies 230 126 60 125 125 0% 125 0% Transfer Out to General Fund 319,536 335,411 275,940 302,375 302,375 0% 302,375 0% Total Expenditures 319,766 335,537 276,000 302,500 302,500 0% 302,500 0% Ending Balance, June 30 $0 $0 $0 $0 $0 $0 22 BUDGET STUDY SESSION = APRIL 15, 2025 BYRNE GRANT FUND 233 = This fund accounts for public safety funding allocated under the Fiscal Year 1996 Omnibus Appropriations Act. Funds may be used for a wide variety of activities from increasing personnel equipment resources for law enforcement to developing and supporting programs to enhance effective criminal justice processes. The current grant cycle is passed through Contra Costa County. Funds have historically been used to fund a youth diversion program and the volunteer program at the police department. BYRNE GRANT (FUND 233) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $0 $0 $0 $0 $0 $0 Revenue Source: Revenue From Other Agencies 0 47,058 0 50,685 43,462 -14% 0 0% Total Revenue 0 47,058 0 50,685 43,462 -14% 0 0% Expenditures: Services & Supplies 0 2,353 0 2,535 2,535 0% 0% Transfer Out to General Fund 0 44,705 0 48,150 40,927 -15% 0 0% Total Expenditures 0 47,058 0 50,685 43,462 -14% 0 0% Ending Balance, June 30 $0 $0 $0 $0 $0 $0 23 BUDGET STUDY SESSION = APRIL 15, 2025 TRAFFIC SAFETY FUND 237 = This fund accounts for fines and forfeitures received under Section 1463 of the Penal Code. Funds shall be used exclusively for official traffic control devices, the maintenance thereof, equipment and supplies for traffic law enforcement and traffic accident prevention. TRAFFIC SAFETY (FUND 237) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $41,060 $23,042 $12,782 $12,782 $3,224 $3,664 Revenue Source: Investment Income 652 972 500 500 500 0% 500 0% Vehicle Code Fines 101,382 69,956 110,000 75,000 75,000 0% 75,000 0% Total Revenue 102,034 70,928 110,500 75,500 75,500 0% 75,500 0% Expenditures: Services & Supplies 48 47 110 50 50 0% 50 0% Transfer Out to General Fund 120,000 81,135 110,000 85,000 75,000 -12% 75,000 0% Internal Services 4 6 6 8 10 25% 10 0% Total Expenditures 120,052 81,188 110,116 85,058 75,060 -12% 75,060 0% Ending Balance, June 30 $23,042 $12,782 $13,166 $3,224 $3,664 $4,104 24 BUDGET STUDY SESSION = APRIL 15, 2025 STREET IMPACT FUND 241 - This fund accounts for the street impact fee portion of the garbage franchise agreement approved on August 9, 2005. These funds are earmarked for road repair work. STREET IMPACT FUND (FUND 241) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $560,601 $582,653 $449,959 $449,959 $293,568 $451,953 Revenue Source: Investment Income 10,200 27,757 10,000 20,000 25,000 25% 25,000 0% Franchise Taxes 1,907,054 1,738,984 1,940,900 1,750,000 1,785,000 2% 1,820,700 2% Total Revenue 1,917,254 1,766,741 1,950,900 1,770,000 1,810,000 2% 1,845,700 2% Expenditures: Services & Supplies 1,274 1,235 1,200 1,300 1,500 15% 1,500 0% Transfer Out to General Fund 1,893,893 1,898,135 1,925,000 1,925,000 1,650,000 -14% 1,850,000 12% Internal Services 35 65 65 91 115 26% 115 0% Total Expenditures 1,895,202 1,899,435 1,926,265 1,926,391 1,651,615 -14% 1,851,615 12% Ending Balance, June 30 $582,653 $449,959 $474,594 $293,568 $451,953 $446,038 25 BUDGET STUDY SESSION = APRIL 15, 2025 SB1186 DISABILITY ACCESS FUND 242 - This fund accounts for a $4 state fee collected with new or renewed business licenses for the purposes of increasing disability access and compliance with construction-related accessibility requirements. SB1186 DISABILITY ACCESS (FUND 242) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $125,219 $162,535 $205,324 $205,324 $240,016 $274,706 Revenue Source: Investment Income 1,743 6,363 500 8,000 8,000 0% 8,000 0% Charges for Services 35,852 36,659 32,600 37,000 37,000 0% 37,000 0% Total Revenue 37,595 43,022 33,100 45,000 45,000 0% 45,000 0% Expenditures: Services & Supplies 279 227 10,225 10,300 10,300 0% 10,300 0% Internal Services 0 6 6 8 10 25% 10 0% Total Expenditures 279 233 10,231 10,308 10,310 0% 10,310 0% Ending Balance, June 30 $162,535 $205,324 $228,193 $240,016 $274,706 $309,396 26 BUDGET STUDY SESSION = APRIL 15, 2025 CFD 2016-01 POLICE PROTECTION FUND 280 - On January 24, 2017, the City passed Resolution 2017/10 authorizing the formation of City of Antioch Community Facilities District 2016-01 (Police Protection) (CFD) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Section 53311 et seq. of the California Government Code. A special tax, secured by a continuing lien against all non-exempt real property in the CFD, will be levied annually upon the same roll as ordinary, ad valorem real property taxes. The CFD is authorized to fund all or a portion of the cost of Police protection services, including the maintenance and upkeep of facilities and equipment, as well as overhead and administrative expenses performed in relation to the CFD. CFD 2016-01 POLICE PROTECTION (FUND 280) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $0 $0 $0 $0 $0 $0 Revenue Source: Investment Income 1,408 5,979 400 1,500 1,500 0% 1,500 0% Assessment Revenue 246,948 283,564 283,565 313,303 313,303 0% 313,303 0% Total Revenue 248,356 289,543 283,965 314,803 314,803 0% 314,803 0% Expenditures: Services & Supplies 246 123 8,650 225 225 0% 225 0% Transfers Out - General Fund (PD) 248,108 289,085 274,980 314,117 313,962 0% 313,962 0% Internal Services 2 335 335 461 616 34% 616 0% Total Expenditures 248,356 289,543 283,965 314,803 314,803 0% 314,803 0% Ending Balance, June 30 $0 $0 $0 $0 $0 $0 27 BUDGET STUDY SESSION = APRIL 15, 2025 CFD 2018-02 POLICE PROTECTION FUND 282 - On October 23, 2018, the City passed Resolution 2018/137 authorizing the formation of City of Antioch Community Facilities District 2018-02 (Police Protection) (CFD) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Section 53311 et seq. of the California Government Code. A special tax, secured by a continuing lien against all non-exempt real property in the CFD, will be levied annually upon the same roll as ordinary, ad valorem real property taxes. The CFD is authorized to fund all or a portion of the cost of Police protection services, including the maintenance and upkeep of facilities and equipment, as well as overhead and administrative expenses performed in relation to the CFD. CFD 2018-02 POLICE PROTECTION (FUND 282) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $0 $0 $0 $0 $0 $0 Revenue Source: Investment Income 399 11,920 500 5,500 5,000 -9% 5,000 0% Assessment Revenue 460,045 631,642 631,642 750,556 750,556 0% 750,556 0% Total Revenue 460,444 643,562 632,142 756,056 755,556 100% 755,556 0% Expenditures: Services & Supplies 1,392 273 7,300 300 300 0% 300 0% Transfer Out - General Fund (PD) 459,011 642,863 624,416 755,170 754,469 0% 754,469 0% Internal Services 41 426 426 586 787 34% 787 0% Total Expenditures 460,444 643,562 632,142 756,056 755,556 0% 755,556 0% Ending Balance, June 30 $0 $0 $0 $0 $0 $0 28 BUDGET STUDY SESSION = APRIL 15, 2025 POST RETIREMENT MEDICAL FUNDS 577, 578, 579 = Post Retirement Medical Funds are used to pay post retirement medical benefits for retirees under the following separate fund categories: Police (Fund 577), Miscellaneous (Fund 578), and Management (Fund 579). RETIREE MEDICAL POLICE (FUND 577) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $57,544 $1,618 ($12,370) ($12,370) $0 $0 Revenue Source: Interest Income 2 0 100 100 -100% 0% Billings to Departments 876,782 965,128 1,011,000 1,054,000 0 -100% 0 0% Total Revenues 876,784 965,128 1,011,100 1,054,100 0 -100%1 0 0% Expenditures: Post Retirement Medical - Police1 878,255 961,391 995,050 1,020,057 -100% U 0% Internal Services 54,455 17,725 17,725 21,673 U -100% 0 0% Total Expenditures 932,710 979,116 1,012,775 1,041,730 0 -100%1 0 0% Ending Balance, June 30 $1,618 ($12,370) ($14,045) $0 $0 $0 'NOTE: This represents the pay as you go cost of retiree reimbursement for medical. Since all a General Fund Police Department expense, cost is being moved to PD budget starting in FY26. 29 BUDGET STUDY SESSION = APRIL 15, 2025 RETIREE MEDICAL MISCELLANEOUS (FUND 578) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $192,083 $174,577 $236,354 $236,354 $174,197 $169,093 Source of Funds: Interest Income 4,477 7,250 500 8,000 2,000 -75% 1,000 -50% Billings to Departments 513,658 594,410 550,000 550,000 345,000 -37% 345,000 0% Total Source of Funds 518,135 601,660 550,500 558,000 347,000 -38% 346,000 0% Use of Funds: Post Retirement Medical - Misc.1 533,761 505,203 540,400 540,400 420,400 -22% 450,400 7% Internal Services 34,578 19,204 19,204 23,478 37,545 60% 37,545 0% Total Use of Funds 568,339 524,407 559,604 563,878 457,945 -19% 487,945 7% Ending Balance, June 30 $186,150 $263,403 $254,299 $257,525 $146,580 $4,635 'NOTE: This represents the pay as you go cost of retiree reimbursement for medical. 30 BUDGET STUDY SESSION = APRIL 15, 2025 RETIREE MEDICAL MANAGEMENT (FUND 579) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $730,713 $1,200,399 $1,161,860 $1,161,860 $729,011 $387,345 Source of Funds: Interest Income 8,447 42,746 500 40,000 10,000 -75% 1,000 -90% Billings to Departments 1,099,414 552,809 500,000 500,000 365,000 -27% 365,000 0% Total Source of Funds 1,107,861 595,555 500,500 540,000 375,000 -31% 366,000 -2% Use of Funds: Post Retirement Medical = Mgmt 586,382 608,440 941,500 941,500 666,500 -29%1 686,500 3% Internal Services 51,793 25,654 25,654 31,349 50,166 60% 50,166 0% Total Use of Funds 638,175 634,094 967,154 972,849 716,666 -26% 736,666 3% Ending Balance, June 30 $1,200,399 $1,161,860 $695,206 $729,011 $387,345 $16,679 NOTENARIANCE: This represents the pay as you go cost of retiree reimpursement for medical. FY25 includes contribution to section 115 trust. 31 BUDGET STUDY SESSION = APRIL 15, 2025 RESIDENTIAL DEVELOPMENT ALLOCATION FUND 319 = The Residential Development Allocation Program (RDA) was adopted May 14, 2002 by the City Council. t requires that allocations be obtained prior to receiving residential development entitlements and ultimately, the issuance of building permits for residential projects. A Development Allocation is the right to proceed, subject to all applicable requirements, to obtain entitlements. Monies collected funded projects as approved by the City Council. This ordinance has expired and the budget represents use of remaining funds only. RESIDENTIAL DEVELOPMENT ALLOCATION (FUND 319) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $40,906 $41,452 $41,220 $41,220 $14,105 $11,156 Revenue Source: Investment Income 667 1,525 100 1,200 100 -92% 100 0% Total Revenue 667 1,525 100 1,200 100 -92% 100 0% Expenditures: Services & Supplies 80 51 25,931 25,931 0 -100%1 0 0% Internal Services 41 1,706 1,775 2,384 3,049 28% 3,049 0% Total Expenditures 121 1,757 27,706 28,315 3,049 -89% 3,049 0% Ending Balance, June 30 $41,452 $41,220 $13,614 $14,105 $11,156 $8,207 VARIANCE: FY25 budget includes $25,861 for Economic Development. 32 BUDGET STUDY SESSION = APRIL 15, 2025 APFA 2015A LEASE REVENUE REFUNDING BOND (ABAG 2001) FUND 410 = These bonds were issued to refund the ABAG 2001 Lease Revenue Bonds and the Antioch Public Financing Authority 2002 A&B Lease Revenue Bonds. TWO funds have been established to account for the portions related to each respective bond issue that was refunded as the portion related to the 2002 Bonds are an enforceable obligation of the Successor Agency. The portion related to the ABAG 2001 Bonds will be reimbursed by the Lone Tree Golf Course. The final debt service payment is due May 1, 2032. 2015A LEASE REVENUE REFUNDING BOND (ABAG 2001) (FUND 410) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $70 $226 $236 $236 $236 $236 Revenue Source: Transfer In General Fund 348,688 341,933 344,977 344,988 342,276 -1% 344,026 1% Total Revenues 348,688 341,933 344,977 344,988 342,276 -1% 344,026 1% Expenditures: Services & Supplies 225 371 425 425 425 0% 425 0% Debt Service 348,250 341,500 344,500 344,500 341,750 -1% 343,500 1% Internal Services 57 52 52 63 101 60% 101 0% Total Expenditures 348,532 341,923 344,977 344,988 342,276 -1% 344,026 1% Ending Balance, June 30 $226 $236 $236 $236 $236 $236 33 BUDGET STUDY SESSION = APRIL 15, 2025 APFA 2015A LEASE REVENUE REFUNDING BONDS (2002 BONDS) FUND 417 - These bonds were issued to refund the ABAG 2001 Lease Revenue Bonds and the Antioch Public Financing Authority 2002 A&B Lease Revenue Bonds. TWO funds have been established to account for the portions related to each respective bond issue that was refunded as the portion related to the 2002 Bonds are an enforceable obligation of the Successor Agency. The final debt service payment is due May 1, 2032. 2015A LEASE REVENUE REFUNDING BONDS (2002 BONDS) (FUND 417) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $416 $3,187 $4,197 $4,197 $4,602 $4,950 Revenue Source: Investment Income 2,471 5,149 10 4,000 2,500 0% 2,500 0% Transfer In from ADA Retirement Fd 1,578,253 1,611,806 1,654,178 1,650,600 1,695,900 3% 1,659,700 -2% Total Revenues 1,580,724 1,616,955 1,654,188 1,654,600 1,698,400 3% 1,662,200 -2% Expenditures: Services & Supplies 1,246 1,967 2,200 2,200 2,500 14% 2,800 14% Debt Service 1,576,650 1,613,900 1,651,900 1,651,900 1,695,400 3% 1,658,900 -2% Internal Services 57 78 78 95 152 60% 152 0% Total Expenditures 1,577,953 1,615,945 1,654,178 1,654,195 1,698,052 3% 1,661,852 -2% Ending Balance, June 30 $3,187 $4,197 $4,207 $4,602 $4,950 $5,298 34 BUDGET STUDY SESSION = APRIL 15, 2025 REDEVELOPMENT OBLIGATION RETIREMENT FUND 239 - This fund was established by the City as Successor Agency to the Antioch Development Agency to account for property tax receipts from Contra Costa County to pay enforceable obligations of the former Antioch Development Agency. REDEVELOPMENT OBLIGATION RETIREMENT FUND (FUND 239) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $572,063 $490,778 $449,524 $449,524 $458,098 $453,378 Revenue Source: Taxes1 1,631,409 1,694,351 1,780,439 1,780,339 1,821,339 2% 1,784,214 -2% Investment Income 16,576 19,527 5,000 22,000 22,000 0% 22,000 0% Total Revenue 1,647,985 1,713,878 1,785,439 1,802,339 1,843,339 2% 1,806,214 -2% Expenditures: Administration/Other 1,895 656 2,250 1,500 2,250 50% 2,250 0% Transfers Out2 1,724,727 1,752,921 1,801,814 1,790,094 1,843,032 3% 1,807,056 -2% Internal Services 2,648 1,555 1,624 2,171 2,777 28% 2,777 0% Total Expenditures 1,729,270 1,755,132 1,805,688 1,793,765 1,848,059 3% 1,812,083 -2% Ending Balance, June 30 $490,778 $449,524 $429,275 $458,098 $453,378 $447,509 'NOTE: The County distributes taxes each June and January to pay for obligations due for the upcoming six-month period. The payment expected in June will cover expenditures for the period of July 1 through December 31 of the next fiscal year. Therefore, revenues will not equal expenditures due to the timing difference of what period the money received covers. 2NOTE: Transfers Out are to the Antioch Public Financing Authority Fund to pay for debt service on the 2002 /2015A Lease Revenue Bonds for which the former Antioch Development Agency is obligated to pay, and debt service fund for the 2009 Tax Allocation Bonds. 35 BUDGET STUDY SESSION = APRIL 15, 2025 THE CITY OF ANTIOCH AS SUCCESSOR AGENCY TO THE ANTIOCH DEVELOPMENT AGENCY DEBT SERVICE AREA #1 FUND 431 = This fund accounts for the repayment of the 2009 Tax Allocation Bonds. The fund has been renamed to reflect the transfer of the obligation from the Antioch Development Agency to the City of Antioch as Successor Agency. Details of the outstanding bond issues are as follows: 2009 Series Tax Allocation Bonds These bonds were issued in 2009 and purchased directly by the State of California Department of Water Resources for the Markley Creek Remediation Project. The final debt service payment is scheduled to occur in September 2027. SUCCESSOR AGENCY PROJECT AREA #1 DEBT SERVICE (FUND 431) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $146,100 $151,181 $153,176 $153,176 $151,604 $155,543 Revenue Source: Investment Income 4,802 7,559 33 5,860 4,010 -32% 4,010 0% Transfer In-ADA Retirement Fd. 146,474 141,115 147,636 139,494 147,132 5% 147,356 0% Total Revenues 151,276 148,674 147,669 145,354 151,142 4% 151,366 0% Expenditures: Debt Service 146,086 146,544 147,501 146,746 146,952 0% 147,176 0% Internal Services 109 135 135 180 251 39% 251 0% Total Expenditures 146,195 146,679 147,636 146,926 147,203 0% 147,427 0% Ending Balance, June 30 $151,181 $153,176 $153,209 $151,604 $155,543 $159,482 36 ANTIQ CH CALIFORNIA OPPORTUNITY LIVES HERE CITY CLERK DEPARTMENT BUDGET April 15, 2025 1 CITY CLERK FUNCTIONS The City Clerk is the local official who administers democratic processes such as elections, access to city records, and all legislative actions ensuring transparency to the public. The City Clerk acts as a compliance officer for federal, state, and local statutes including the Political Reform Act, the Brown Act, and the Public Records Act. The City Clerk manages public inquiries and relationships and arranges for ceremonial and official functions. 3 CITY CLERK DEPARTMENT Administrative Analyst (2)* City Clerk Assistant City Clerk* (Elected) Public Records Coordinator* *Positions report to City Manager's office. 2 CITY CLERK DEPARTMENT BUDGET City Clerk (100-1140) 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds: Other 150 3,857 50 13,345 12,845 500 -96%1 3,000 0% Total Source of Funds 150 3,857 50 13,345 12,845 500 -96% 3,000 0% Use of Funds: Personnel 260,767 486,562 391,620 630,818 630,527 929,725 47%2 969,146 4% Supplies 19,975 15,221 14,110 28,716 28,716 28,960 1% 28,960 0% Elections 53,124 41,029 123,305 191,024 -100% 60,000 100% Contracts 98,172 142,210 166,971 201,000 421,333 215,133 -49%3 215,833 0% Computer/Phone Maint. & Replace 13,589 13,589 14,453 14,453 18,475 18,475 0% 18,475 0% Business Expense 6,286 8,374 6,277 17,365 17,465 24,140 38% 24,140 0% Internal Services (27,674) (27,674) (48,357) (48,357) (96,714) (96,707) 0% (96,707) 0% Total Use of Funds 424,239 679,311 545,316 967,300 1,210,826 1,119,726 -7% 1,219,847 9% Funded FTE's 4.00 4.00 4.00 5.00 5.00 5.00 5.00 4 CONTRACTS Contractor Description of Services Budget American Legal Publishing Codify and update online Antioch Municipal $15,000/year *plus ($9,000 one-time Code (AMC) expense to update to four-year digit) ECS Imaging (Laserfiche) Records Scanning and Cloud Storage of $41,625/year electronic records Kitty Eiden Minutes Clerk for Council, Board, Commission $32,000/year and Committee meetings Netfile Election filing of Fair Political Practices $10,000/year Commission (FPPC) filings, in accordance with Political Reform Act NextRequest Online Public Records Requests $13,500/year Total Recall Captioning Closed Captioning of Council Meetings $30,000/year Translation Services Interpreters for meetings $32,000/year One-time expenses -Records Management $125,000 -Agenda Management Software $22,208 -DocuSign = City Wide $11,000 -Temporary Employee $79,500 5 ADDITIONAL USE OF FUNDS Expense/Vendor Description of Expense Budget Contra Costa County Elections held bi-yearly Up to $200,000 Bay Area News Group Publication of Legal Notices $15,000/year Operating Supplies -Election's Code Book $11,766/year -Clerk Handbooks Archival Paper and Books for permanent records of adopted Resolutions, Ordinance, and Meeting Minutes. -Office Supples/Operating Supplies 6 BUSINESS EXPENSES (for City Clerk and staff) Expense Description of Expense Budget City Clerks Association of California Memberships $800/year (CCAC) International Institute of Municipal Memberships $615/year Clerks (IIMC) CCAC/IMC Legislative, New Law and Up to $13,400/year Elections Trainings Business Expenses Expenses associated with $2,650/year attending training, conferences, and materials. 7 UPCOMING GOALS Records Management to scan and file ANTIQ CH records from the Records Warehouse CALIFORNIA OPPORTUNITY LIVES HERE Public Records Request Management Agenda Management Software DocuSign Implementation (Citywide for contracts) 8 ANTIQ CH CALIFORNIA OPPORTUNITY LIVES HERE Questions? ANTIQ CH CALIFORNIA OPPORTUNITY LIVES HERE INFORMATION SYSTEMS DEPARTMENT BUDGET April 15, 2025 1 INFORMATION SYSTEMS DEPARTMENT Director Network Administrator Computer Technician Administrative Assistant (2) (2) 2 DEPARTMENT FUNCTIONS The Information Systems (IS) department plays a crucial role in streamlining public services, enhancing communication between departments, and ensuring data security. It supports everything from managing citizen records and processing permits to running emergency response systems and public safety networks. By enabling data-driven decision-making and maintaining efficient digital infrastructure, IS helps the City deliver services more effectively, improve transparency, and respond quickly to community needs. 3 Information Services Administration (573-1410) 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds: Investment Income 17,909 40,679 5,000 40,000 40,000 0% 40,000 0% Total Source of Funds 17,909 40,679 5,000 40,000 40,000 0% 40,000 0% Use of Funds: Personnel 325,055 324,736 349,279 344,810 357,145 4% 376,343 5% Services & Supplies 447,244 183,927 51,611 53,614 56,814 6% 59,133 4% Total Use of Funds 772,299 508,663 400,890 398,424 413,959 4% 435,476 5% Funded FTE's 1.10 1.10 1.10 1.10 1.10 1.10 Information Services - Network Support & PC's (573-1420) 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds: Billings to Departments 1,545,638 2,374,129 2,369,329 3,086,373 3,086,373 0% 3,086,373 0% Total Source of Funds 1,545,638 2,374,129 2,369,329 3,086,373 3,086,373 0% 3,086,373 0% Expenditures: Personnel 670,690 760,326 871,467 896,194 986,821 10% 1,040,795 5% Services & Supplies 617,113 620,685 940,812 994,673 1,005,864 1% 991,882 -1% Total Expenditures 1,287,803 1,381,011 1,812,279 1,890,867 1,992,685 5% 2,032,677 2% Funded FTE'S 4.75 4.75 4.75 4.75 4.75 4.75 Information Systems - Telephone System (573-1430) 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Revenue Source: Billings to Departments 180,974 217,141 212,571 262,000 262,000 0% 262,000 0% Total Revenues 180,974 217,141 212,571 262,000 262,000 0% 262,000 0% Expenditures: Personnel 24,520 28,783 31,792 33,607 36,104 7% 39,626 10% Services & Supplies 68,616 114,112 222,227 223,385 136,176 -39% 141,386 4% Total Expenditures 93,136 142,895 254,019 256,992 172,280 -33% 181,012 5% Funded FTE'S 0.15 0.15 0.15 0.15 0.15 0.15 Information Services - Office Equipment Replacement (573-1440) 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Revenue Source: Current Service Charges 127,894 147,380 147,380 147,380 147,380 0% 147,380 0% Total Revenues 127,894 147,380 147,380 147,380 147,380 0% 147,380 0% Expenditures: Services & Supplies 127,141 160,825 157,883 157,883 500,000 217% 150,000 -70% Internal Services 766 956 956 1,166 1,871 60% 1,871 0% Total Expenditures 127,907 161,781 158,839 159,049 501,871 216% 151,871 -70% PEG FRANCHISE FEE (FUND 238) Statement of Revenues, Expenditures and Change in Fund Balance 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $149,649 $374,361 $552,540 $552,540 $683,309 $827,714 Revenue Source: Investment Income (90) 13,985 5,000 14,000 15,000 7% 18,000 20% Franchise Fees 236,253 217,568 255,000 225,000 230,000 2% 235,000 2% Total Revenue 236,163 231,553 260,000 239,000 245,000 3% 253,000 3% Expenditures: Services & Supplies 6,787 47,837 130,300 100,600 90,600 -10% 90,600 0% Internal Services 4,664 5,537 5,744 7,631 9,995 31% 9,995 0% Total Expenditures 11,451 53,374 136,044 108,231 100,595 -7% 100,595 0% Ending Balance, June 30 $374,361 $552,540 $676,496 $683,309 $827,714 $980,119 Cost System $145,000 Microsoft 0365 annual licensing $10,000 Data backup software support $10,000 Email Archiver/filter, cloud backup $7,500 Work order/ticketing system $6,000 Virtual server environment support $7,500 Network firewall Annual Service Contracts $10,000 Social media archiver, Text archiver $5,500 Onsite data storage $110,000 Hosted Cyber security solution $67,000 Hosted End Point protection solution $25,000 Multi Factor Authentication $1,800 Internal Documentation $900 Cloud Print Solution $3,000 Software Patching $5,000 Training $6,000 Cloud backup $15,000 Vendor support $100,000 Phones/Data switches $85,000 Website Accomplishments Manage 38 Servers and 443 Laptop and Desktop Computers City Hall Firewall Replaced Multi Factor Authentication implemented Replaced 10 Servers Performed Phone System Version Upgrade Expanded Internal Wi-Fi at Public Works Rolled Out Around 40 Rugged Laptops to Various Public Works Departments Expanded Network at Senior Center Installed Computer Lab at Senior Center Replaced 911 Call Recorders Replaced PD's Computer Aided Dispatch and Report Management System Implemented Information Systems Documentation System Implemented City Wide Mobile Device Management System Replaced City's Main Storage Array Objectives Replace Servers On An As Needed Basis Implement New City Website Replace Police Car Computers Replace Police Departments Community Room Audio Video System Replace Police Departments Surveillance Camera System Upgrade City Computers to windows 11 Install Public Wi-Fi In Downtown Business District Expand Internal Wi-Fi To Community Center Replace Phone System Replace Battery Backup Systems On As Needed Basis Develop Information System Roadmap For AlL Departments Install Backup internet Connection At City Hall Revamp New Employee IS Onboarding Procedure Review/Revamp Departmental Policies and Procedures Service Calls Annual Calls For Annual Service Service Calls Resolved 3717 3663 ANTIQ CH CALIFORNIA OPPORTUNITY LIVES HERE Questions?