File #: 24-228    Version: 1 Name: Fiscal Year 2023-24 Third Quarter Financial Update
Type: Staff Report Status: Agenda Ready
In control: Finance Committee
Meeting Date: 5/22/2024 Final action:
Enactment date: Enactment #:
Title: Fiscal Year 2023-2024 Third Quarter Financial Report as of March 31, 2024
Sponsors: T. Michael Yuen
Attachments: 1. A - Third Quarter Financial Report as of March 31, 2024, 2. B - Third Quarter Financial Report Presentation
Title
Fiscal Year 2023-2024 Third Quarter Financial Report as of March 31, 2024

Staffreport
CITY COUNCIL PRIORITY
* Fiscal Sustainability and Transparency

SUMMARY

The Fiscal Year 2023-2024 Third Quarter Financial Report as of March 31, 2024, is for information only.

RECOMMENDATION

Staff recommends that the City Council Finance Committee review the Fiscal Year 2023-2024 Third Quarter Financial Report as of March 31, 2024.

BACKGROUND

The City Council adopted the 2023-2024 and 2024-25 General Fund, Enterprise and Internal Service Funds, and Special Revenue Funds budgets on May 15, 2023. The approved budgets are the annual expenditure and resource allocation plans guiding and insuring implementation of City Council policies and priorities. The budget provides funding direction for the broad range of services that meet the needs of the community in accordance with City Council policy.

This financial review as of March 31, 2024, provides the third-quarter budget update to the City Council for the current fiscal year. Analysis of the revenues collected and all expenditures through March 31, 2024, measures operational adherence to the budgetary allocation plan.

Analysis

The City budget for 2023-2024 was adopted in May 2023. The amended budget incorporates estimated revenues and planned expenditures for all funds. The attached Third Quarter Financial Report as of March 31, 2024, provides the revenue and expenditure summary for the General Fund, Enterprise and Internal Service Funds, and the Parking Fund. The detailed discussion offers comparisons to the prior year and focuses on variances from the revenue and expenditure plans and allocations contemplated in the budget.

General Fund

The General Fund finances the operations of the City having no special or dedicated revenue sources and pays for basic municipal services. The amended 2023-2024 General Fund budget projects revenues totaling $138,028,000 and expenditures totaling $150,775,000, including ...

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