CITY OF CALEXICO CALIFORNIA. PROPOSED ANNUAL BUDGET (FY 2022-2023)

City of Calexico

2022-23 Budget

Capital Projects

Development Impact Fees

Funds #430-436

Purpose of Fund

Development Impact Fees finance the cost of public improvements, public services, and community amenities connected to new

development pursuant to the State Mitigation Fee Act (Government Code section 66000) and the Calexico Municipal Code (Title 3 Chapter

32). Expenditures are limited to capital projects and cannot be used to fund operations or ongoing maintenance.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

$ 3,383,749

$ 3,184,710

$ 3,022,669

$ 2,969,569

Annual Activity

Revenues

Development Impact Fees

#430 - Libraries

7,045

9,519

3,200

#431 - Parks/Recreation

22,281

20,416

12,400

#432 - Parking In Lieu

4,809

263

#433 - General Government

8,049

3,548

3,000

#434 - Traffic

46,923

17,286

12,200

#435 - Police

12,698

9,706

7,400

#436 - Fire

8,725

9,845

7,700

110,530

70,583

45,900

Expenditures

Capital Outlay

#990 Library Facilities:

#430 - Libraries

121,894

130,000

Parking Lot resurface,

Computers, Equipment

#431 - Parks/Recreation

261,287

3,404

85,000

340,000

#978 Cordova Park

#432 - Parking In Lieu

265,000

#91-918 Downtown Lots

#433 - General Government

273

64,250

14,000

250,000

#994 City Hall & ADA

#434 - Traffic

43,076

#91-901 Message Boards

#434 - Traffic

500,000

#968 Cole Road

#434 - Traffic

1,303,082

#980 East Facilities Plan

#435 - Police

48,009

#436 - Fire

309,569

232,624

99,000

2,788,082

Net Annual Activity

(199,039)

(162,041)

(53,100)

(2,788,082)

Ending Fund Balance

#430 - Libraries

243,004

130,628

133,828

3,828

#431 - Parks/Recreation

408,745

425,757

353,157

13,157

#432 - Parking In Lieu

264,793

265,056

#433 - General Government

340,713

280,010

269,010

19,010

#434 - Traffic

1,830,662

1,804,872

1,817,072

13,990

#435 - Police

239,403

249,109

256,509

#436 - Fire

(142,610)

(132,764)

(125,064)

The Fire Fund deficit

$ 3,184,710

$ 3,022,669

$ 2,969,569

181,487

is due to purchase

Balance Sheet

of Fire apparatus.

Cash

3,425,858

$ 3,161,683

The Fire deficit

Due from (to) other funds

(142,610)

(132,764)

is expected to be

Accounts Payable

(98,538)

(6,250)

cleared through future

3,184,710

$ 3,022,669

fee collections.

Proposed Budget June 14, 2022

159

City of Calexico

2022-23 Budget

Capital Projects

Development Projects

Funds #452-64

Purpose of Fund

The City has a series of eight funds established to track revenues collected related to specific development agreements. Funds are

committed to financing plans and improvements at the development sites. Several projects are on hold pending further development

activity.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

$ 2,936,863

$ 2,973,732

$ 2,976,684

Annual Activity

Revenues

Development Projects

#452 - Cole Road

28,580

1,562

#453 - NW Ind EDA Project

6,112

334

#454 - NW Area - Jasper

#455 - NW Area - Yourman

159

#456 - NW Area - W Cole

2,144

117

#457 - E Area Fac Plan

16,995

929

54,006

2,952

Expenditures

Project #

#452 - Cole Road

16,800

1,573,683

#968

#453 - NW Ind EDA Project

338

336,000

#955

#454 - NW Area - Jasper

#970

#455 - NW Area - Yourman

#971

#456 - NW Area - W Cole

118,000

#976

#457 - E Area Fac Plan

935,773

#980

#460/1 - Corsair, LLC

#989

17,138

2,963,457

Net Annual Activity

36,868

2,952

(2,963,457)

Ending Fund Balance

$ 2,973,732

$ 2,976,684

13,227

Balance Sheet

Cash

2,973,732

2,976,684

Receivables

Due To Other Funds

Available Fund Balance

2,973,732

2,976,684

Fund Balance by Project

#452 - Cole Road

1,573,683

1,575,246

1,562

#453 - NW Ind EDA Project

336,525

336,859

859

#454 - NW Area - Jasper

919

920

#455 - NW Area - Yourman

8,770

8,779

#456 - NW Area - W Cole

118,061

118,178

178

#457 - E Area Facilities

935,773

936,702

936,702.21

929

2,973,732

2,976,684

13,227

Proposed Budget June 14, 2022

160

City of Calexico

2022-23 Budget

Capital Projects

New River Projects

Grant Funds #474, 475, 476

Purpose of Funds

The City receives federal and state grants to implement a portion of the larger New River Improvement Project established in the New River

Improvement Strategic Plan. Fund #474 reports State grant activity. Fund #476 reports Federal grant activity. Fund #475 reports the State Calexico

REACH project.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

Annual Activity

Revenues

Grant Revenue - Federal #476

701

3,852

1,267,702

Grant Revenue - State #474

(571)

4,136

393,017

28,000,000

Grant Revenue - State #475

139,139

321,000

130

147,128

1,981,719

28,000,000

Expenditures

Capital Outlay

903 New River Parkway - Fed

701

3,852

1,267,702

903 New River Parkway - State

(571)

4,136

393,017

91-902 Calexico REACH

139,139

321,000

28,000,000

130

147,128

1,981,719

28,000,000

Net Annual Activity

Ending Fund Balance

Balance Sheet

Cash

690

694

Current Receivables

38,659

182,286

Due to Other Funds

(38,659)

(121,485)

Current Payables

(690)

(61,495)

Unearned Revenues

Available Fund Balance

Proposed Budget June 14, 2022

161

City of Calexico

2022-23 Budget

Debt Service

Measure D 2012 Bond

Fund #301

Purpose of Fund

In 2012, the Imperial County Local Transportation Authority issued LTA Sales Tax Revenue Bonds on behalf of the City in the

amount of $15,4010,000. Debt service for the bonds is paid from an allocation of Measure D tax collections. This debt service

fund reports the annual payment of debt service to the bond holders.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

2,006,097

2,022,555

2,080,917

Annual Activity

Revenues

Measure D Tax

1,110,215

1,185,014

1,132,800

1,130,750

Investment Income

35,743

448

1,145,958

1,185,462

1,132,800

1,130,750

Expenditures

Bond Trustee and Disclosure Fees

2,000

Debt Service

1,129,500

1,127,100

1,130,800

1,128,750

1,129,500

1,127,100

1,132,800

1,130,750

Net Annual Activity

16,458

58,362

Ending Fund Balance

2,022,555

2,080,917

Balance Sheet

Restricted cash held by fiscal agent

1,131,408

1,131,310

Debt Service Reserve

Restricted cash held by fiscal agent

891,148

949,608

Principal and Interest Payment Accounts

Available Fund Balance

2,022,555

2,080,917

Proposed Budget June 14, 2022

162

City of Calexico

2022-23 Budget

Debt Service

Measure D 2018 Bond

Fund #302

Purpose of Fund

In 2018, the Imperial County Local Transportation Authority issued LTA Sales Tax Revenue Bonds on behalf of the City in the

amount of $12,375,000. Debt service for the bonds is paid from an allocation of Measure D tax collections. This debt service

fund reports the annual payment of debt service to the bond holders.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

5,292

6,644

6,675

Annual Activity

Revenues

Measure D Tax

659,850

665,220

659,050

662,450

Bond Proceeds

Bond Premium

Investment Income

3,026

662,876

665,252

659,050

662,450

Expenditures

Transfer to Capital Fund

Costs of Issuance

Bond Trustee and Disclosure Fees

1,675

1,570

2,000

Debt Service

659,850

663,650

657,050

660,450

661,525

665,220

659,050

662,450

Net Annual Activity

1,351

Ending Fund Balance

6,644

6,675

Balance Sheet

Cash

Restricted cash held by fiscal agent

6,644

6,675

6,644

6,675

Proposed Budget June 14, 2022

163

City of Calexico

2022-23 Budget

Debt Service

Measure H Bond

Funds # 310

Purpose of Fund

In 2014, the City issued Measure H Sales Tax/Lease Revenue Bonds to fund capital improvements including a Fire Station, park

improvements, and a contribution to the Calexico school District swimming pool project. Debt service for the bonds is paid from

an allocation of Measure H sales tax collections. This debt service fund reports the annual payment of debt service to the bond

holders.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

1,000,359

998,831

998,039

Annual Activity

Revenues

Transfer In- Measure H Fund #120

996,077

997,154

999,600

998,000

Investment Income

1,473

997,550

997,208

999,600

998,000

Expenditures

Bond Trustee Fee and Disclosure

3,877

2,200

4,200

4,000

Debt Service

995,200

995,800

995,400

994,000

999,077

998,000

999,600

998,000

Net Annual Activity

(1,528)

(792)

Ending Fund Balance

998,831

998,039

Balance Sheet

Restricted cash held by fiscal agent

998,831

998,039

Debt Service Reserve

Accounts Payble

Available Fund Balance

998,831

998,039

Proposed Budget June 14, 2022

164

City of Calexico

2022-23 Budget

Public Works

Water Operations

Fund #513

Purpose of Fund

The Water Fund provides domestic potable water service to 8,000 residential and commercial customers. A user fee study was prepared in

2018-19 to adjust customer service fees to meet the Water System's long-term financial requirements. Bonds were issued in 2020 that

include a covenant to set user rates to provide revenues, net of operating expenses, of 125% of annual debt service. Surplus operating

revenues are transferred to the CIP fund to provide for ongoing capital requirements.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

$ 3,000,000

3,000,000

Annual Activity

Revenues

Customer Service Fees

7,524,309

7,852,878

8,000,000

8,160,000

2% Annual Increase

Other fees/charges

412,687

191,463

290,000

490,000

2020-21: Suspended

Investment Income

66,673

2,879

10,000

late/disconnection fees

8,003,670

8,047,219

8,300,000

8,660,000

for Covid relief; resumed

fees January 2022

Expenditures

Salaries and Benefits

2,295,666

2,592,231

3,242,873

3,746,602

Materials/Supplies

958,290

994,197

1,098,900

1,128,900

Repairs/Maintenance

100,987

173,536

194,800

Contracts/Professional Services

243,861

292,641

453,200

General Liability Insurance

181,872

166,015

214,577

241,986

Administration/Office Costs

111,930

111,289

145,500

City-wide Cost Allocation

595,000

684,694

585,032

643,906

Land Lease

176,460

179,989

183,589

189,096

Capital Outlay

4,275

Transfer - Debt Service/Vehicles

50,143

48,176

Subtotal, Operating Budget

4,718,485

5,242,768

6,166,647

6,792,166

% Increase

14%

11%

18%

10%

Transfer - Debt Service/Bonds

974,782

841,094

827,150

825,150

Transfer - Capital Fund

2,310,403

1,963,358

1,306,203

1,042,684

8,003,670

8,047,219

8,300,000

8,660,000

Net Annual Activity

Ending Fund Balance

$ 3,000,000

3,000,000

Operating Reserve

Balance Sheet

Debt Service Coverage

Cash

607,531

202,997

8,660,000

Revenues

Customer Accounts Receivable, net

2,748,533

3,142,753

(6,792,166)

Operating Expenditures

Current Payable

(124,756)

(112,869)

1,867,834

Net

Customer Deposits

(231,308)

(232,881)

825,150

Debt Service Transfer

Available Fund Balance

$ 3,000,000

226%

Proposed Budget June 14, 2022

166

City of Calexico

2022-23 Budget

Public Works

Water Debt Service

Fund #514

Purpose of Fund

This fund reports on status of the Water System's Water Revenue Bond debt service and vehicle leases. During 2020, the prior 2007

bonds were retired and new 2020 bonds were issued to fund the 5-year CIP program.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

990,768

989,179

(0)

Annual Activity

Revenues

Transfer In - #513 - Bonds

974,782

841,094

827,150

825,150

Transfer In - #513 - Vehicles

50,143

48,176

Transfer In - #516 Retire 2007 Bonds

8,000,000

Debt Proceeds - 2020 Bond Issue

17,687,906

Debt Proceeds - Vehicle Leases

20,962

Investment Income

1,223

1,047,110

26,577,182

875,326

873,326

Expenditures

Debt Service - Current Bonds

972,623

918,298

823,150

821,150

Debt Service - Vehicle Leases

50,143

48,176

Debt Service - Retire 2007 Bonds

11,671,982

Trustee Fees/Disclosure Costs

1,815

10,500

4,000

2020 Bond Cost of Issuance

396,350

Transfer to Capital Fund - 2020 Bonds

14,521,055

Transfer to Capital Fund - New Leases

24,118

1,048,699

27,566,361

875,326

873,326

Net Annual Activity

(1,589)

(989,179)

Ending Fund Balance

989,179

(0)

Balance Sheet

Restricted Cash/Debt Reserve

989,179

Available Fund Balance

989,179

Proposed Budget June 14, 2022

167

City of Calexico

2022-23 Budget

Public Works

Water Development Impact Fees

Fund #515

Purpose of Fund

This fund reports on status of Water Development Impact Fees. Revenues are transferred to pay for Capital Projects when eligible capital

costs are incurred.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

Annual Activity

Revenues

Development Fees are

Development Impact Fees

45,233

47,723

25,000

transferred to capital

Investment Income

837

fund as received to

46,069

47,770

25,000

support Capital

Program

Expenditures

Transfer - Water Capital Fund

46,069

47,770

25,000

46,069

47,770

25,000

Net Annual Activity

Ending Fund Balance

Balance Sheet

Cash

Available Fund Balance

Proposed Budget June 14, 2022

168

City of Calexico

2022-23 Budget

Public Works

Water Capital Improvement Program

Fund #516

Purpose of Fund

This fund tracks capital investment in the City's Water System. Bonds were issued in 2020 to finance the 5-year CIP program including

treatment plant improvements.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

$ 11,727,595

$ 13,728,494

$ 19,872,618

$ 21,021,581

Annual Activity

Revenues- Transfers from Other Funds

515

Water Development Fees

46,069

47,770

25,000

513

Water Operating Fund

2,310,403

1,963,358

1,387,704

1,042,684

514

Water Debt Fund - Vehicle Leases

24,118

514

Water Debt Fund - 2020 Bond, net

6,521,055

Investment Income

205,691

3,520

2,586,281

8,535,703

1,412,704

1,042,684

Expenditures

924

Water System Master Plan

2,788

927

Chlorine Analyzer

75,000

960

New Clarifier and Filter System

16,340

6,000,000

961

Storage Tank Baffle Repairs

150,000

962

Raw Water Reservoir Improvements

66,412

1,151,000

964

Eastside Storage Tank

12,682

232,178

300,000

965

Treatment/Vehicles

2,300

966

Water Pipeline Replacement

103,024

1,844,117

139,750

2,086,000

975

Distibution/Vehicles

977

Water Rate study

45,000

984

Urban Water Management Study

301

17,578

985

Water Distribution Expansion

3,500,000

987

Switch to Hypochlorine

85,000

988

Prelim Engineering/Treatment Plant

31,220

37,680

992

Water Equipment

433,369

260,965

40,000

700,000

91-919

Replacement of VFD

300,000

91-920

Repair Pumps at WTP, Raw and

Eastside Raw Water Reservoir

350,000

585,382

2,391,580

263,740

14,742,000

Net Annual Activity

2,000,899

6,144,123

1,148,964

(13,699,316)

Ending Fund Balance

$ 13,728,494

$ 19,872,618

$ 21,021,581

7,322,266

Balance Sheet

5-Year Capital Improvement Program

Cash

$ 13,735,595

$ 20,109,366

2023-24

2,611,000

Accounts Payable

(7,100)

(236,749)

2024-25

2,262,000

Available Fund Balance

$ 13,728,494

$ 19,872,618

2025-26

2,211,000

2026-27

2,211,000

9,295,000

Funding Source

2023 Fund Balance

7,322,266

Future user fees

1,972,734

9,295,000

Proposed Budget June 14, 2022

169

City of Calexico

2022-23 Budget

Public Works

Airport

Operating Fund #522

Purpose of Fund

The City operates an international airport. Primary revenue sources include fuel sales and hangar rentals.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Available Fund Balance

215,354

$ 161,664

163,005

23,317

Annual Activity

Revenues

Fees and Charges

186,471

166,339

184,113

250,211

Rents and Concessions

90,894

86,513

99,000

109,696

Other

676

Operating Grant - Federal Covid Relief

39,000

22,000

Covid Relief Grants

Operating Grant - State

10,000

Aid to Airport Program

Investment Income

2,461

279,849

302,606

315,139

369,961

Expenditures

Salaries and Benefits

76,796

98,143

95,427

180,792

Proposed 2 PT FTEs/Fuel

Linemen

Materials/Supplies

154,621

130,392

230,600

175,208

Increase in Fuel Cost

Repairs/Maintenance

15,880

11,742

16,500

12,600

Contracts/Professional Services

77,043

50,984

101,000

14,300

Moved Temporary Staff

to 2 PT FTEs

Administration/Office Costs

9,199

9,725

11,300

10,064

Transfer out to Capital Fund #525

279

333,539

301,265

454,827

392,964

Net Annual Activity

(53,690)

1,341

(139,688)

(23,003)

Ending Available Fund Balance

161,664

$ 163,005

23,317

314

Balance Sheet

Cash

147,472

90,490

Receivables

214

39,000

Prepaid/Inventory

20,417

39,141

Payables

(6,440)

(5,626)

Available Fund Balance

161,664

$ 163,005

Proposed Budget June 14, 2022

170

City of Calexico

2022-23 Budget

Public Works

Airport

Capital Fund #525

Purpose of Fund

This fund tracks capital investment in the City's Airport Infrastructure. Runway and Taxiway capital improvements are typically funded with

Federal and State grants.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Available Fund Balance

Annual Activity

Revenues

Grants - Federal

150,572

7,501

165,000

4,212,565

Grants - State

528

6,814

Transfer from Operating Fund #522

Transfer from Local Capital Fund #411

9,999

279

Local Match

161,099

14,594

165,000

4,212,565

Expenditures

Capital Outlay

983 Taxiway Rehabilitation

161,099

14,594

165,000

4,212,565

161,099

14,594

165,000

4,212,565

Net Annual Activity

Ending Available Fund Balance

Balance Sheet

Cash/Due to Other Funds

(11,836)

Grants Receivable

12,510

Accounts Payable

(674)

Available Fund Balance

(0)

Proposed Budget June 14, 2022

171

City of Calexico

2022-23 Budget

Public Works Department

Wastewater Operations

Funds #544

Purpose of Fund

The Wastewater Fund provides service to 8,000 residential and commercial customers. A user fee study was prepared during 2018-19 to adjust

customer service fees to meet the System's long-term requirements. Bonds were issued in 2020 that include a covenant to set user rates to provide

revenues, net of operating expenses, of 125% of annual debt service. Surplus operating revenues are transferred to the CIP fund to provide for

ongoing capital requirements.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

3,000,000

Annual Activity

Revenues

Customer Service Fees

5,729,512

5,853,033

5,970,000

6,089,000

2% Annual Rate Increase

Other Fees

43,537

Investment Income

120,617

3,785

10,000

5,850,129

5,900,355

5,980,000

6,099,000

Expenditures

Salaries and Benefits

1,607,769

1,694,602

1,933,309

2,132,851

Materials/Supplies

672,899

674,066

767,750

794,750

Repairs/Maintenance

126,578

150,446

343,700

318,700

Contracts/Professional Services

114,771

115,416

301,400

331,400

General Liability Insurance

68,701

67,447

93,425

102,834

Administration/Office Costs

178,982

158,917

165,800

175,800

City-wide Cost Allocation

409,721

450,294

395,799

410,800

Land Lease

129,540

132,131

134,773

77,817

Capital Outlay

Transfer/Debt Fund - Leases

35,255

33,711

Subtotal, Operating Budget

3,344,216

3,477,031

4,169,668

4,378,663

% Increase

10%

20%

Transfers - Debt Service/Bonds

1,149,388

1,152,400

1,150,700

Transfer/Capital Fund

2,505,914

1,273,936

657,932

569,637

5,850,129

5,900,355

5,980,000

6,099,000

Net Annual Activity

Ending Fund Balance

3,000,000

Operating Reserve

Balance Sheet

Debt Service Coverage Ratio

Cash

3,070,372

3,074,230

6,099,000

Revenues

Current Receivables/Prepaid

5,661

(4,378,663)

Operating Expenditures

Advance to General Fund

1,720,337

Net

Current Payables

(76,033)

(74,230)

1,150,700

Debt Service Transfer

Available Fund Balance

3,000,000

150% Coverage Ratio

Proposed Budget June 14, 2022

172

City of Calexico

2022-23 Budget

Public Works Department

Wastewater Debt Service

Funds #545

Purpose of Fund

This fund tracks the status of the Wastewater System's debt service obligations including vehicle leases. A new bond issue was issued in 2020

to finance the System's 5-year CIP program.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

Annual Activity

Revenues

Transfer In - #544 - Bonds

1,149,390

1,152,400

1,150,700

Transfer In - #544 - Vehicles

35,255

33,711

Debt Proceeds - 2020 Bond Issue

24,716,440

35,255

25,899,541

1,186,111

1,184,411

Expenditures

Debt Service - Bonds

1,147,888

1,148,400

1,146,700

Debt Service - Vehicle Leases

35,255

33,711

Trustee Fees/Disclosure Costs

1,500

4,000

2020 Bond Cost of Issuance

534,860

Transfer to Capital Fund - 2020 Bonds

24,181,581

35,255

25,899,541

1,186,111

1,184,411

Net Annual Activity

Ending Fund Balance

Balance Sheet

Cash

Available Fund Balance

Proposed Budget June 14, 2022

173

City of Calexico

2022-23 Budget

Public Works

Wastewater Impact Fees

Fund #546

Purpose of Fund

This fund reports on the status of the Wastewater Development Impact Fees. Funds are transferred to pay for Wastewater Capital Projects

when eligible capital costs are incurred.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

Annual Activity

Revenues

Development Fees are

Development Impact Fees

35,190

37,337

20,000

transferred to capital

Investment Income

651

fund as received to

35,841

37,374

20,000

support Capital Program

Expenditures

Transfer to Capital Fund

35,841

37,374

20,000

35,841

37,374

20,000

Net Annual Activity

Ending Fund Balance

Balance Sheet

Cash

Available Fund Balance

Proposed Budget June 14, 2022

174

City of Calexico

2022-23 Budget

Public Works

Wastewater Capital Improvement Program

Fund #547

Purpose of Fund

This fund tracks capital investment in the City's Wastewater System. Bonds were issued in 2020 to finance the 5-year CIP program including

plant expansion and upgrade.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

$19,809,677

20,612,764

$ 45,685,687

$ 44,980,667

Annual Activity

Revenues

Transfer - Impact Fees

35,841

37,374

20,000

Transfer In - Operating Fund

2,505,914

1,273,936

748,432

569,637

Transfer In - Bond Proceeds

24,181,581

Investment Income

328,556

19,983

2,870,310

25,512,875

768,432

569,637

Expenditures

Capital Outlay

931

Wastewater Master Plan

933

Lift Station No. 9 and 11 Rehab.

53,968

184,086

80,000

6,427,217

934

Emergency Generator Replacement

1,025,000

936

UV Disinfection System Upgrade

66,946

24,509

375,000

937

Laboratory Equipment Replacement

6,519

15,000

70,000

938

Compactor, Bar Screen, Grit Chamber

Replacement (Headwork)

60,647

4,728

1,190,000

940

Sewer Manhole/Collection Rehab

142,311

87,754

1,342,653

2,330,000

972

Lift Station No. 1 Replacement

1,700,000

973

Plant Expansion and Upgrade

1,321,293

43,706

15,854,785

974

CCTV Inside/Sewer Collection Pipes

8,510

1,200

800

150,000

975

Distibution/Vehicles

2,300

977

Wastewater Rate study

45,000

982

Flores Stree Improvements

7,616

986

Collection System Master Plan

201,000

993 Wastewater Equipment

403,633

87,450

35,000

600,000

2,067,224

439,951

1,473,453

29,968,002

Net Annual Activity

803,087

25,072,924

(705,021)

(29,398,365)

Ending Fund Balance

$20,612,764

45,685,687

$ 44,980,667

$ 15,582,302

Balance Sheet

5-Year Capital Improvement Program

Cash

$ 20,665,271

45,697,495

2023-24

15,745,215

Accounts Payable

(52,507)

(11,808)

2024-25

1,600,000

Available Fund Balance

$ 20,612,764

45,685,687

2025-26

1,600,000

2026-27

1,600,000

20,545,215

Funding Source

2023 Fund Balance

15,582,302

Future user fees

4,962,913

20,545,215

Proposed Budget June 14, 2022

175

City of Calexico

2022-23 Budget

CFD/Special District Funds

Bravo Victoria

Fund #261

Purpose of Fund

This district was established in June 2003 to support ongoing maintenance within the district including parks, landscaping, lighting and

regional storm water/drainage retention system facilities.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

910,787

1,042,345

1,056,713

789,651

Annual Activity

Revenues

District Assessments

152,188

221,954

219,000

Reserve for Delinquencies

(19,000)

Investment Income

17,840

1,132

170,028

223,085

200,000

Expenditures

Professional Services

4,631

6,250

30,000

Materials and Supplies

413

11,686

25,000

Temporary Staffing

24,715

27,727

75,000

Repairs & Maintenance

3,374

382

15,000

Capital

5,337

162,672

322,062

740,000

#978 Cordova Park

38,470

208,717

467,062

885,000

Net Annual Activity

131,558

14,368

(267,062)

(685,000)

Ending Fund Balance

1,042,345

1,056,713

789,651

104,651

Balance Sheet

Fund Balance Reserve

Cash/Due from Other Funds

982,311

1,093,056

Six Months Operating Revenue

100,000

Accounts Receivable

63,196

6,004

5-Year CIP Program

Accounts Payable

(3,161)

(42,347)

Available Fund Balance

4,651

Available Fund Balance

1,042,345

1,056,713

104,651

Proposed Budget June 14, 2022

178

City of Calexico

2022-23 Budget

CFD/Special District Funds

Hearthstone

Funds #903

Purpose of Fund

Community Facilities District #2005-01 (Hearthstone) provides revenue from annual assessments on property within the District.

Assessment revenues pay for debt service on a bond issued to finance public facilities and capital impact fees relating to a residential

development within the District. An additional assessment is levied to provide for Public Safety services within the District. District

assessment revenue collections are short of debt service requirements due to undeveloped parcels and delinquencies.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

$ 499,109

446,563

647,534

509,827

Annual Activity

Revenues

Assessments - Debt

615,967

560,376

1,037,293

1,038,545

Reserve for delinquencies

(475,000)

615,967

560,376

562,293

563,545

Assessments - Special Services

118,647

131,753

133,951

145,930

Investment Income

3,407

252

738,021

692,381

696,244

709,475

Expenditures

Debt Service

Debt Service - Principal

460,000

Sept 2022

Debt Service - Interest

650,088

325,044

650,000

Sept 2022, Mar 2023

Debt Service - Shortfall

(85,000)

650,088

325,044

650,000

1,025,000

Special Services

Public Safety - General Fund

118,647

131,753

133,951

141,617

118,647

131,753

133,951

141,617

Administration

24,262

25,000

23,000

Rate Consultant

3,806

5,164

6,000

Bond Disclosure

6,538

1,500

2,000

Bond Trustee

2,000

Arbitrage Calculation

2,000

Attorney

11,464

3,688

15,000

Foreclosure

21,833

34,613

50,000

proceedings on

delinquent

Total Expenditures

790,568

491,410

833,951

1,216,617

assessements

Net Annual Activity

(52,546)

200,971

(137,707)

(507,142)

Ending Fund Balance

$ 446,563

647,534

509,827

2,685

Balance Sheet

Cash in City Pool

57,046

226,041

Cash with Fiscal Agent - Debt Reserve

138,581

137,432

2,685

Cash with Fiscal Agent - Other

56,518

274,360

372,395

Accounts Receivable

197,260

13,487

Accounts Payable

(2,842)

(3,786)

Available Fund Balance

$ 446,563

647,534

509,827

2,685

Proposed Budget June 14, 2022

179

City of Calexico

2022-23 Budget

CFD/Special District Funds

Gran Plaza

Fund #906

Purpose of Fund

This district was established to finance certain public facilities at the outlet mall project located at West Second Street across from Calexico

Airport. The fund tracks the tax and assessment revenues collected to pay debt service on bonds.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

1,076,777

1,089,238

728,305

1,051,231

Annual Activity

Revenues

District Assessments

248,978

179,983

721,956

363,846

Annual Rate Report

Taxes

381,281

142,052

Gross Tax Projection

442,052

Less City Retention

(300,000)

142,052

Investment Income

14,851

346

645,110

180,329

864,008

505,898

Expenditures

Debt Service

Principal

145,000

150,000

155,000

165,000

Interest

371,475

366,400

360,581

353,975

Redemption

130,000

Development

Professional Services

Agreement Step 4

Rate Consultant

4,134

4,137

4,200

5,200

Attorney

234

Trustee

1,750

1,800

2,000

Bond Disclosure

1,525

1,500

2,000

Arbitrage Calculation

2,000

Administration

17,008

17,453

18,000

16,954

Costs of Issuance

91,524

Delinquency/Other

7,277

632,649

541,262

541,081

684,406

Net Annual Activity

12,461

(360,934)

322,927

(178,508)

Ending Fund Balance

1,089,238

728,305

1,051,231

872,723

Balance Sheet

Projected

Cash in City Pool

195,576

51,595

53,921

3,920

Cash with Fiscal Agent - Reserve

547,023

365,385

522,827

Cash with Fiscal Agent - P& I

137

90,007

343,741

345,234

Sept 2023 Payment

Cash with Fiscal Agent - COI

91,524

91,560

Redemption Fund

130,703

130,742

742

Accounts Receivable

124,489

Accounts Payable

(213)

(985)

Available Fund Balance

1,089,238

728,305

1,051,231

872,723

Proposed Budget June 14, 2022

180

City of Calexico

2022-23 Budget

Internal Service Funds

Employee Medical Benefits

Fund #601

Purpose of Fund

The City administers a medical insurance program for the benefit of active employees. Program costs are estimated by the City's insurance

broker. Beginning in FY 2020-21, the City purchases third party medical insurance on behalf of employees and continues to pay certain out-

of pocket costs through a third party administrator. Estimated program costs for current employees are contributed by City departments

through a bi-weekly payroll allocation.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

167,421

131,691

277,091

327,091

Annual Activity

Revenues

Department Payroll Contributions

Budget assumes

General Fund

2,410,509

all positions are

Water Fund

594,203

filled; Actual

Wastewater Fund

373,436

results based on

Other Funds

126,450

filled positions

1,582,786

2,115,107

2,500,000

3,504,597

Employee Cost Share

315,756

366,559

450,000

662,554

1,898,542

2,481,665

2,950,000

4,167,152

Department Admin Contributions

General Fund

43,360

29,304

33,971

Water Fund

8,847

5,194

7,344

Wastewater Fund

6,092

3,802

4,685

58,300

38,300

46,000

Other Sources

Reimbursements, COBRA

14,411

5,362

Interest

8,251

383

Transfer from other ISF program

1,979,504

2,525,711

2,996,000

4,213,152

Expenditures

Includes insurance

Active Employees

premiums, claims,

Benefits/Premiums paid

1,979,495

2,337,646

2,900,000

4,167,152

and administrator

Broker Services

27,600

30,000

Employee Assistance Program

8,139

8,445

9,000

Other program costs

6,621

7,000

2,015,234

2,380,311

2,946,000

4,213,152

Transfer to other ISF Programs

2,015,234

2,380,311

2,946,000

4,213,152

Net Annual Activity

(35,730)

145,400

50,000

Ending Fund Balance

131,691

277,091

327,091

Target Reserve

% Annual Expenditures

11%

8% = 1 month

Balance Sheet

Cash/Due from Other Funds

214,339

397,161

Current Receivables

11,629

Current Payables

(94,277)

(120,070)

Available Fund Balance

131,691

277,091

Proposed Budget June 14, 2022

182

City of Calexico

2022-23 Budget

Internal Service Funds

Retiree Medical Benefits

Fund #602

Purpose of Fund

The City administers a medical insurance program for the benefit of certain eligible retirees. Program costs are estimated by the City's

actuary. Beginning in FY 2020-21, the City purchases third party medical insurance on behalf of eligible retirees and continues to pay

certain out-of pocket costs through a third party administrator. Program costs for retirees are allocated to City departments based upon

the number of authorized employee positions. Starting in 2021, the City has started prefunding its retiree medical obligations with the

intent to amortize the unfunded liability over 30 years.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

113,302

74,764

313,135

113,135

Annual Activity

Revenues

Department Benefit Contributions

General Fund

654,146

719,292

Water Fund

128,750

155,501

Wastewater Fund

87,105

99,207

805,000

942,000

870,000

974,000

Retiree Share

57,604

56,620

60,000

862,604

998,620

930,000

1,034,000

Admin/Premium Contributions

General Fund

137,593

137,719

232,583

Merged into Benefit

Water Fund

28,075

24,412

45,580

Contribution above

Wastewater Fund

19,332

17,869

30,837

185,000

180,000

309,000

Other Sources

Program Contributions to OPEB

135,000

242,000

Interest

2,271

561

1,049,875

1,179,181

1,374,000

1,276,000

Expenditures

Benefits paid

885,704

549,299

930,000

1,370,000

Actuary Projection

(320,000)

Claims Trend

Claims Administration/Premiums

194,309

265,111

300,000

Combined

Other program costs

8,400

9,000

1,088,412

822,810

1,239,000

1,059,000

OPEB Trust Contribution

135,000

242,000

Supplemental OPEB Trust Contribution

200,000

Transfer to other ISF Programs

118,000

1,088,412

940,810

1,574,000

1,301,000

Net Annual Activity

(38,537)

238,371

(200,000)

(25,000)

Ending Fund Balance

74,764

313,135

113,135

88,135

Target Reserve

% Annual Expenditures

8% = 1 month

Current Benefits

Balance Sheet

Cash/Due from Other Funds

100,073

347,498

313,135

288,135

Current Receivables

34,068

Current Payables

(59,377)

(34,363)

Available Fund Balance

74,764

313,135

288,135

OPEB Prefunding Reserve

135,000

470,000

712,000

Total Fund Balance

74,764

448,135

783,134

$ 1,000,134

Proposed Budget June 14, 2022

183

City of Calexico

2022-23 Budget

Internal Service Funds

Workers Compensation

Fund #603

Purpose of Fund

The City administers its Workers Compensation Program through this Internal Service Fund. Program costs are estimated by

a third party broker and actuary. City departments contribute premiums through payroll contributions as a percentage of salary.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

(922,308)

(165,178)

2,628

27,649

Annual Activity

Revenues

Department Payroll Contributions

General Fund

955,949

1,055,231

Water Fund

225,665

250,404

Wastewater Fund

125,510

134,875

Other Funds

64,897

66,002

Vacancy

(150,000)

1,200,760

1,289,486

1,222,020

1,356,512

General Fund - JPIA

227,647

Investment Income

28,137

2,244

Transfer from Other ISF Funds

513,000

1,969,544

1,291,730

1,222,020

1,356,512

Expenditures

(0.00)

Claims

Claim payments

556,375

432,046

811,000

852,000

Actuarial Projection

Actuarial Loss reserves

339,000

133,000

(75,000)

Claims Trend

895,375

565,046

736,000

777,000

Other Costs

CSAC/Excess Insurance

172,543

224,041

335,000

375,000

CSAC/Broker

17,197

16,432

20,000

CSAC/Administration

19,515

20,000

Claims Administrator

56,677

45,227

25,000

Actuary

2,250

3,000

State Fees

21,141

17,993

23,000

Loss Control Programs

2,785

33,420

35,000

JPIA Payment Plan

44,446

317,039

358,878

461,000

501,000

Transfer out to Other ISFs

200,000

1,212,414

1,123,924

1,197,000

1,278,000

Net Annual Activity

757,130

167,806

25,020

78,512

Target Reserve

Ending Fund Balance

(165,178)

2,628

27,649

106,161

8% = 1 month

% Annual Expenditures

Balance Sheet

Cash/Due from Other Funds

$ 2,062,316

$ 2,018,398

Receivables/Deposits

136,074

125,000

Current Payables/Claim Reserve

(727,311)

(690,770)

Actuarial Long-term Claim Reserve

(1,343,000)

(1,450,000)

JPIA Retrospective Charges

(293,257)

Fund Balance (Long-term)

(165,178)

2,628

Proposed Budget June 14, 2022

184

City of Calexico

2022-23 Budget

Internal Service Funds

Unemployment Insurance

Fund #604

Purpose of Fund

The City administers its Unemployment Self Insurance Program through this Internal Service Fund. The State of California bills the City for

unemployment insurance claims. City departments contribute an allocation of estimated program costs through bi-weekly payroll

contributions as a percentage of salary.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

952

784

4,112

4,279

Annual Activity

Revenues

Department Payroll Contributions

Payroll charges

General Fund

39,831

43,968

reduced in 2022

Water Fund

9,403

10,434

due to favorable

Wastewater Fund

5,230

5,620

claims trend.

Other Funds

2,704

2,750

Investment Income

75,969

79,754

57,168

62,771

Expenditures

Claims

18,137

11,426

57,000

62,271

Transfers - Other ISF Programs

58,000

65,000

76,137

76,426

57,000

62,271

Net Annual Activity

(168)

3,328

168

500

Target Reserve

Ending Fund Balance

784

4,112

4,279

4,779

8% = 1 month

% Annual Expenditures

Balance Sheet

Cash/Due from Other Funs

2,333

5,508

Current Receivables

182

Current Payables

(1,731)

(1,327)

Available Fund Balance

784

4,182

Proposed Budget June 14, 2022

185

City of Calexico

2022-23 Budget

Internal Service Funds

General Liability

Fund #605

Purpose of Fund

The City administers its General Liability Insurance Program through this Internal Service Fund. Program costs are estimated by a third

party broker and actuary. City departments contribute an allocation of estimated program costs. Allocations are based 50% upon the

number of budgeted employees and 50% based upon capitalized assets.

2019-20

2020-21

2021-22

2022-23

Actual

Projected

Budget

Notes

Beginning Fund Balance

(228,906)

21,101

292

83,170

Annual Activity

Revenues

Department Contributions

Methodology

General Fund

441,572

713,838

591,998

670,181

50% Program FTEs

Water Fund

182,733

166,015

214,577

241,986

50% Capital Assets

Wastewater Fund

69,695

67,447

93,425

102,834

694,000

947,300

900,000

1,015,000

General Fund/JPIA Installment

406,131

Transfer from Other ISFs

383,000

Investment Income

31,398

915

1,131,529

1,331,215

900,000

1,015,000

Expenditures

Claim Payments

104,130

629,332

150,000

218,000

Actuary Projection

Actuarial Loss Reserves

121,000

201,496

225,130

830,828

150,000

218,000

Excess Insurance

General Liability

228,356

229,640

304,106

360,000

Excess Liability

25,913

40,505

55,742

70,000

Property Program

82,189

173,018

225,413

280,000

Earthquake, Vehicles,

Boiler/Machinery

Crime

3,717

4,417

2,000

4,400

Cyber

1,600

2,550

4,183

6,000

Underground Storage

2,104

4,000

2,300

Pollution

1,339

2,178

10,000

345,218

453,573

597,622

732,700

Third Party Administrator

32,250

31,500

Other Service Providers/Actuary

31,891

36,123

38,000

JPIA Interest and Credits

(207,967)

426,522

1,352,024

817,122

1,020,200

Transfer to Other ISF Program

455,000

To Workers Comp

881,522

1,352,024

817,122

1,020,200

Net Annual Activity

250,007

(20,809)

82,879

(5,200)

Ending Fund Balance

21,101

292

83,170

77,970

Target Reserve

% Annual Expenditures

8% = 1 month

Balance Sheet

Cash/Due from Other Funds

1,273,859

$ 1,565,411

Prepaid and Deposit with TPA

172,729

220,513

Current Payables/Claim Reserve

(1,063,603)

(1,267,632)

Actuarial Long-term Claim Reserve

(231,000)

(518,000)

JPIA Retrospective Charges

(130,883)

Fund Balance (Long-term)

21,101

292

Proposed Budget June 14, 2022

186

CITY OF CALEXICO CALIFORNIA. PROPOSED ANNUAL BUDGET (FY 2022-2023) - page 5