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File #: 25-0062    Version: 1
Type: Work Session Item Status: Agenda Ready
File created: 3/4/2025 In control: Visalia City Council
On agenda: 4/7/2025 Final action:
Title: Mid-Year Report - Review Fiscal Year 2024/25 mid-year financial report with recommended budget appropriations.
Agenda Item Wording:
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Mid-Year Report - Review Fiscal Year 2024/25 mid-year financial report with recommended budget appropriations.
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Deadline for Action: 4/7/2025

Submitting Department: Finance and Technology Services

Contact Name and Phone Number: Renee Nagel, Finance & Technology Director 713-4375 Amee Swearingen, Budget Analyst 713-4170

Department Recommendation:
Review Fiscal Year 2024/25 mid-year financial report with recommended budget appropriations.

Recommended appropriations by Fund:
General Fund:
1. Appropriate funds for capital projects in the amount of $613,300 for FY 24/25
2. Appropriate funds for capital projects in the amount of $35,000 for FY 25/26
3. Appropriate funds for a new position in Planning

Internal Service Funds:
Vehicle Replacement Fund
1. Appropriate funds for capital projects in the amount of $308,000

Enterprise Funds:
Convention Center Fund
1. Appropriate funds for capital projects in the amount of $546,000

Background Discussion:
The annual Mid-Year Budget Review is a crucial component in ensuring financial transparency and stability. It allows the City Council to assess major operating funds like the General Fund Budget, make adjustments if needed, and gain a clear understanding of the City's current financial health. The City Council adopted a balanced budget for FY 24/25 & 25/26 in June 2024. The budget is based on the prior years spending history and is adjusted based on estimated cost increases and any new or changed programs. The Mid-Year Budget review looks at revenue and expenditures for the six months ending December 31, 2024 and forecasts them for the remaining six months. This report only includes the General Fund, Measure T Fund, Measure N Fund, and the Enterprise Funds. The report does not include all fund types, however, they are reviewed by the Finance Department to ensure revenues and operating expenditures are in-line with the budget.

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