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2023-2024 Biennial Operating & Capital Budget Supplemental
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BUDGET and ACFR__ANNUAL COMPREHENSIVE FINANCIAL RPTS (30.080 & 30.040A)
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2023-2024 Biennial Operating & Capital Budget Supplemental
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2/8/2024 1:41:41 PM
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1/25/2024 9:46:12 AM
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LONG-TERM FINANCIAL PLAN SUMMARY <br />Section 5.6 of the City's Financial Policies states: <br />Six -year financial forecasts for each of the City's major operating funds will be presented to <br />the City Council for consideration during budget development. <br />Staff have updated forecasts of revenue, expenditures, and reserves for all funds. However, staff <br />has performed a more detailed review and has made more detailed forecasts for the major <br />operating and capital funds, defined as the: <br />• General Fund; <br />• Recreation Fund; <br />• Capital Projects Fund; <br />• Utility Funds; and <br />• Golf Course Fund. <br />The forecasting model uses the 2024 budget as the base year and then applies the revenue <br />assumptions, operating expenditure targets, proposed interfund transfers, and the updated <br />Capital Improvements Plan to project revenue, expenditures, and fund balances (or working <br />capital for proprietary funds) for years 2023 through 2028. <br />Note: For the Open Space and Parks Fund, a "Status Quo" budget with Parks and OS in the same <br />fund is currently being recommended as a starting point for 2024, this is to ensure seamless <br />operations. Because of the various scenarios of the pending Ballot Measure 2C - running a long- <br />term financial model on the "Status Quo" scenario doesn't yield consumable results. Therefore, no <br />Fund Financial Forecast is being presented for this fund. However, upon the results of the ballot <br />measure and in early 2024, Council will be asked to modify/amend the status quo budget to align <br />with measures outcome <br />10 <br />
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