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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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Open Space & Parks Fund Long -Term Forecast <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, to ensure seamless operations. <br />Because of the various scenarios of the pending Ballot Measure 2C - running a long-term financial <br />model on the "Status Quo" scenario doesn't yield consumable results. Therefore, no Fund Financial <br />Forecast is being presented for this fund. However, upon the results of the ballot measure and in <br />early 2024, Council will be asked to modify/amend the status quo budget to align with measures <br />outcome <br />The City's Reserve Policy for the Open Space & Parks Fund states, <br />The minimum fund balance of the Open Space and Parks Fund shall be maintained at or <br />above 15% of current operating expenditures. For purpose of this policy, operating <br />expenditures include only open space and parks operations and exclude all interfund <br />transfers and capital outlay. <br />The Open Space & Parks Fund requires a recurring annual transfer from the General Fund <br />to fund its operating deficit. This annual transfer will be calculated by taking the amount of <br />funding provided by the General Fund for Parks in 2007 ($626,900) and inflating that <br />amount on an annual basis by the regional Consumer Price Index for All Urban Consumers. <br />The 2007 funding level for Parks is the starting point for the calculation, since that was the last <br />year that Parks was funded within the General Fund. <br />12 <br />
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