HomeMy WebLinkAboutD-4 Staff Report - Two Year Budget Policy January 2023 SCHEDULED ITEM
D-4
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
VIA: SERGIO GONZALEZ, CITY MANAGER
FROM: TALIKA M. JOHNSON, DIRECTOR OF ADMINISTRATIVE SERVICES
DATE: JANUARY 17, 2023
SUBJECT: ADOPTION OF REVISED BUDGET POLICY (BIENNIAL BUDGET)
BACKGROUND:
In January 2016, Council adopted a formal budget policy which set forth budget management objectives
for the City of Azusa, and established general parameters to assure that the City’s finances are managed
in manner that is acceptable and transparent to the Azusa community. Currently, the City budgets for a
one fiscal year period. However, many financially stable organizations have adopted a Biennial (two-
year budget) cycle. A Biennial budget process, emphasizing long-range planning and effective program
management, allows staff to plan ahead, to take advantage of the efficiencies when not recreating the
budget document each year to focus on strategic projects and capital budgeting, and has the added
benefit of decreasing requested budget increases from one year to the next. Staff is seeking Council’s
consideration of adopting a revised Budget Policy which establishes a Biennial budget process.
RECOMMENDATION:
Staff recommends the City Council take the following action:
1)Adopt Resolution No. 2023-C03 approving a revised Budget Policy establishing a Biennial
Budget process.
ANALYSIS:
Azusa Municipal Code Chapter 2 – Administration, Article VI. – Finance, Division 2. – Budget, sets
forth certain requirements in the preparation and amendment of the City’s budget, such as requiring a
meeting be held to provide the public an opportunity to review and provide input on the budget before
its adoption on or before the first Monday in June, requiring the City to adopt an annual budget by
resolution on or before the first Monday in July of each year, and requiring a public hearing for budget
amendment requests made mid budget year over a certain dollar amount.
APPROVED
CITY COUNCIL
1/17/2023
Adopt Revised Budget Policy (Biennial Budget)
January 17, 2023
Page 2
Many municipalities around the country have adopted two-year budgets. Generally, these municipalities
adopt two, separate 12-month budgets to cover the two-year adopted budget time frame. Few
municipalities adopt a single 24-month, two-year budget. Per Azusa Municipal Code Section 2-449, the
City must adopt an annual budget, meaning that each budget period must be no more than 12-months.
However, the proposed Biennial (two-year) Budget would still require staff to obtain budget approval
from Council annually. The only difference is the mid-point of the budget cycle would be the beginning
of the second budget year, which is referred to as Mid-Cycle, would run concurrently with the Mid-Year
budget meeting and would serve as the public review before Council adopts the Year Two budget.
Provided below is an illustration of the Biennial Budget Cycle for the upcoming two fiscal years,
showing multiple public meetings where the Council and Community would have the opportunity to
provide input on the budget, if Council adopts the recommended Budget Policy. If adopted, Council will
continue to receive quarterly financial reports, five-year financial projections, and extensive budget
reviews during Mid-Year and public study sessions.
Biennial budgeting helps policymakers focus on long-term and strategic aspects of budgeting, rather
than narrowly concentrating on a short-term assessment for a single year. A biennial budget is also a
better planning tool to the City's five-year financial plan and five-year Capital Improvement Program.
In addition, the biennial budget will allow Council priorities to be addressed more consistently from one
year to the next year by allowing more stability and focus on long-term strategic planning. Since the
City’s financial position is strong and continues to improve, this would be the ideal time to implement
the Biennial Budget policy.
Adopt Revised Budget Policy (Biennial Budget)
January 17, 2023
Page 3
Additional rationale for biennial budgeting is that it would improve and streamline the budget
preparation process. Preparing the budget under the current structure is very time-consuming, and it
involves extensive staff time and effort Citywide to complete the budget. In an effort to focus on a
longer-term perspective and improve efficiency, more and more agencies are beginning to adopt the
Biennial or two-year budget cycle. Using all the efforts and resources to prepare for a two-year period
budget instead of a one-year budget would streamline the current budget process, and would free up
staff time to focus on other activities that may serve the Azusa Community better.
Attached is a listing of all the California municipalities that are currently using the Biennial budget
process.
FISCAL IMPACT:
There is not fiscal impact with the proposed recommendation. This proposed policy if implemented will
improve operation efficiency, and allow staff more time to focus on other council initiatives that would
better serve the City and its residents.
Prepared by: Reviewed and Approved:
Richard Lam Talika M. Johnson
Budget and Revenue Manager Director or Administrative Services
Reviewed and Approved:
Sergio Gonzalez
City Manager
Attachments:
1) Proposed Budget Policy
2) Summary of municipalities with biennial/two-year budgets
RESOLUTION NO. 2023-C03
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AZUSA
ADOPTING AND APPROVING A REVISED BUDGET POLICY
WHEREAS, the City of Azusa (“City”) desires to maintain current and comprehensive
financial policies; and
WHEREAS, staff periodically presents operational efficiencies to the City Council for
consideration; and
WHEREAS, with adoption of the Fiscal Year 2022/23 Budget, the City had a projected
operating budget surplus $9.3 million and estimated ending cash reserve balances of $33.5 million,
exceeding its $23.1 million cash reserves target by approximately $10.5 million; and
WHEREAS, given the City’s strong financial position, an area where operational
efficiencies can be introduced is streamlining the annual budget preparation process; and
WHEREAS, Biennial (two-year) budgeting helps policymakers focus on long-term and
strategic aspects of budgeting, rather than narrowly concentrating on a short-term assessment for
a single year; and
WHEREAS, the City desires to adopt a revised Budget Policy (Exhibit A), which
establishes a Biennial budget process;
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Azusa,
California does hereby find, determine and declare as follows:
Section 1. Approve and adopt the Budget Policy attached hereto as Exhibit A;
Section 2. Authorize City staff to take all actions necessary to carry out the Policy.
Section 3. Repeal of prior Resolution. Resolution No. 2016-C9 is hereby repealed in its
entirety.
Section 4. Effective Date. This Resolution shall become effective upon its adoption.
PASSED, APPROVED and ADOPTED this 17th day of January, 2023.
Robert Gonzales
Mayor
ATTEST:
_______________________________________
Jeffrey L. Cornejo, Jr.
City Clerk
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss.
CITY OF AZUSA )
I HEREBY CERTIFY that the foregoing Resolution No. 2023-C03 was duly adopted by
the City Council of the City of Azusa at a regular meeting thereof, held on the 17th day of January,
2023, by the following vote of Council:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
___________________________________
Jeffrey L. Cornejo, Jr.,
City Clerk APPROVED AS TO FORM: ___________________________________ Best Best & Krieger, LLP City Attorney
BUDGET POLICY
(See Exhibit A)
Budget Policy
January 17, 2023
ATTACHMENT A
City of Azusa Budget Policy
1
SECTION 1 – GOAL STATEMENT
This Budget Policy complies with Azusa Municipal Code Chapter 2 – Administration, Article VI. –
Finance, Division 2. – Budget, sets forth budget management objectives for the City of Azusa, and
establishes general parameters to assure that the City’s finances are managed in a manner that will:
(1) Focus resources towards ensuring a balanced, fiscally sustainable budget while: supporting the local
economy; delivering quality services and products to the community as cost effectively as possible;
provide for an acceptable level of services and products as the community grows; and addresses City
Council directives;
(2) Ensure the City is fiscally responsible including the incorporation of budget control systems to all
stakeholders expending City funds and by regularly reviewing the City’s revenue
contracts/agreements and examines ways to ensure proper and timely collections;
(3) Review and establish the appropriate reserves for unbudgeted or catastrophic needs that might arise
from time to time;
(4) Evaluate and develop solutions to address the City’s long-term financial liabilities including pensions
and other post‐employment benefits; and
(5) Utilize the Budget as an effective communication tool for all stakeholders.
While this policy provides guidelines for general use, it allows for exceptions in extraordinary conditions.
In the event there are proposed exceptions to the Budget Policy guidelines, those exceptions will be
discussed in the applicable staff reports at the time the exception is identified for City Council
consideration.
SECTION 2 – GENERAL OBJECTIVES
2.1 The Budget involves the development, implementation, and assessment of the provision of services
and capital assets. The budget process includes budget decisions by all stakeholders that will deliver
on performance results.
2.2 The City will maintain sound financial practices in accordance with Federal, State, and local laws,
and direct its financial resources toward meeting the City’s goals as identified and prioritized by the
City Council.
2.3 The City will develop and maintain financial management policies to assure its long-term ability to
pay the costs necessary to provide the services required by its citizens.
2.4 Department directors have the primary responsibility for formulating budget proposals directly in
alignment with City Council and City Manager goals and priorities, and for implementing them once
they are approved.
2.5 The Finance Department is responsible for coordinating the overall preparation and administration
of the City's annual budget and Capital Improvement Program.
2.6 The Finance Department assists department staff in identifying budget problems, formulating
solutions and alternatives, and implementing any necessary corrective actions. Analysis and
evaluation shall be considered including the outsourcing or alternate delivery methods if it will
improve operation efficiency.
2.7 Surpluses will be used first to maintain reserve levels that are established by the reserve policies.
One time expenditures from the surplus must be approved by Council.
2.8 The City prepares its budget for all funds on an estimated cash receipts and disbursements basis
and by a process. The City maintains three primary types of funds: operating, capital project and
ATTACHMENT A
City of Azusa Budget Policy
2
other special revenue funds.
2.8.1 Operating funds finance the continuous, traditional service delivery functions of a municipality.
Expenditure authority (appropriations) for each of these funds lapses at the end of each fiscal
year, and a new budget must be adopted by the City Council.
2.8.2 Capital project funds include the General and Enterprise Capital Improvement Program funds.
2.8.3 Special revenue funds are distinguished from operating/budgetary funds by their limited
objectives and/or finite life spans. Examples of special revenue funds are the Proposition A
and C Funds, and Grant Funds.
2.9 The City will maintain a financial records management information system capable of tracking
revenues and expenditures by line item, by source, by fund, by department or any other format
deemed necessary or desirable.
The purpose of the policy is to assist the City in the pursuit of the aforementioned objectives, while
providing full and complete financial disclosure and ensuring compliance with applicable federal, state and
local laws.
SECTION 3 – BUDGET ADOPTION AND PROCESS
The Finance Department is responsible for coordinating the overall preparation of the City's budgets. To
accomplish this, staff issues budget instructions and forms, and communicates regularly with city-wide
department staff. The information outlined below will summarize all the key overall budget development
process:
3.1 The City Council will adopt by resolution a Biennial (Two-Fiscal Year) Budget Plan at the beginning
of each two-year cycle and adopts an annual operating and capital budgets by July 1 of each year.
Multiple budget meetings will take place before and after budget adoption to provide the opportunity
for City Council and public comment and review. Important dates and definitions are provided
below:
• Fiscal Year definition – July 1 through June 30.
• Budget Cycle definition – Two consecutive fiscal years beginning July 1 of the first year through
June 30 of the second fiscal year or two full fiscal years.
• Mid-Year definition – public budget meeting that takes place in early March of each year to
review the current fiscal year’s budget versus actual performance and recommended budget
amendments, and to preview economic trends and factors that may impact the next fiscal year’s
budget.
• Mid-Cycle definition – public budget meeting that takes place on or before the first Monday in
June, which can also be conducted simultaneously with the Mid-Year Budget meeting, to
receive Council direction on budget modifications for the second fiscal year of the Budget Cycle
prior to adopting the Year Two budget.
• Budget Study Session definition – prior to adoption of the Biennial Budget, on or before the first
Monday in June, a public meeting where participants and/or residents are given an opportunity
to comment on the proposed budget.
• The Mid-Year budget review takes place in early March of each year and: analyzes the budget
status at the mid-point of each fiscal year, provides an opportunity to adjust revenue projections
and make expenditure appropriation changes, for the current year, and may run concurrently
with a Mid-Cycle review where the City Council and public has the opportunity to provide input
and direction before the upcoming year’s budget is adopted.
• Before the beginning of the second year of the two-year cycle, the Council will consider and
approve the budget for the second year, including necessary revisions, including direction
provided during the Mid-Cycle meeting, since the Biennial Budget adoption.
3.2 The Biennial Budget will include both the operating and capital budget for the first and second
consecutive fiscal years including revenues, operating and personnel costs, capital outlay costs,
ATTACHMENT A
City of Azusa Budget Policy
3
and a five-year Capital Improvement Plan (CIP). The data will be presented in a format that will
allow City Council to identify and make decisions based on an annual and two-year budget at the
beginning of the two-year budget cycle, and, it will include a full two fiscal year strategic planning
perspective for the purpose of review and approval.
3.3 The budget process starts off every other year in February. The Administrative Services Director
and staff will produce a budget calendar with key dates and milestones. The City Manager, at the
direction of the City Council, will determine the strategic initiatives for the two-year budget plan.
The budget instructions and materials will be distributed to the departments at the beginning of
February prior to the two-year budget cycle. The Finance Department will consolidate the data and
perform their analysis and prepare the draft budget for department meetings. From March through
April prior to the two-year budget cycle, the department directors will meet with the City Manager
and Administrative Services Director/Finance Team to go over their respective budget submissions.
After the Department meetings, the City Manager will meet with the Administrative Services
Director to determine what requests will be approved and included in the proposed budget.
3.4 In late May – early June, a preliminary budget is reviewed by the City Manager and Director of
Administrative Services and a study session is held for the City Council. This will include projected
ending fund balances of the current fiscal year. Amendments to the preliminary budget can be
requested by City Council during the study session.
3.5 In June, usually the second meeting, a final budget is presented to City Council for adoption.
3.6 The final budget will be published online and will be available at the City Clerk’s Office and the
City’s Library on or before July 1 of each calendar year.
3.7 During the Year One Mid-Year Budget review, the City Council will review and approve any
recommended amendments for the current (Year One) budget. The amendments will be adopted
via resolution by the City Council.
3.8 During the Mid-Cycle (Year Two) budget re-review the City Council will provide direction on
changes they wish to make prior to bringing the Year Two Budget back for adoption. The
adjustments for the Year Two Budget will be presented to Council for their review and approval
through a resolution by July 1 of the Year Two Budget Cycle.
An illustration of the two-year budget cycle is provided below:
4
City of Azusa Budget Policy
ATTACHMENT A
SECTION 4 – REVENUE OBJECTIVES
4.1 The City strives to maintain its diverse and stable its revenue base, reducing dependency upon any single
revenue source.
4.2 The City will utilize conservative growth and revenue forecasts, but at the same time, staff will use the most
accurate and best available data including consultant reports and State allocation estimates at the time of the
budget revenue projection; in the case of assumption uncertainty, conservative projections will be used
factoring in historic data.
4.3 The City will maximize the availability of revenue proceeds through timely collection and ensure the amounts
owed to the City through franchise agreements, ordinance, business agreements, and other relevant taxes
are fully enforced.
4.4 The City will actively seek Federal and State grants and reimbursements for mandated costs whenever
possible.
4.5 The City will explore potential new revenue sources to improve the City’s fiscal position whenever possible,
particularly those that will not add to the tax burden of residents or local businesses.
4.6 General Fund revenues shall be pooled and allocated according to Council goals, priorities and established
financial and reserve policies. Enterprise funds and other legally restricted sources shall be allocated
according to their respective special purpose.
4.7 The City will proactively review and monitor legislations at the Federal and State level that may impact the
City's revenues.
4.8 One-time revenues will be used for one-time appropriations for the specific approved period.
4.9 The City will maintain a citywide user fee and charges schedule that:
4.9.1 Imposes regulatory user fees and charges when appropriate to capture the cost of delivery of
services and goods;
4.9.2 Imposes levels of cost recovery that support all costs including administrative overhead and
depreciation;
4.9.3 Is reviewed and updated:
4.9.3.1 By applying a positive Consumer Price Index-Los Angeles-Long Beach-Anaheim, CA (CPI-
U) rate annually; or
4.9.3.2 By applying the recommendation resulting from a regulatory fee recovery study and or
development impact fee study immediately upon council approval; and
4.9.3.3 All proposed fee changes must be approved by City Council.
4.10 The City will prepare quarterly financial reports of actual revenue received for review by the City Council.
SECTION 5 – EXPENDITURE AND BUDGETING OBJECTIVES
5.1 Budgeted expenditures shall reflect the Council’s goals.
5.2 The operating budget will be prepared annually. The City will ensure current and ongoing appropriations with
be supported by current and ongoing revenues to avoid a deficit.
5
City of Azusa Budget Policy
ATTACHMENT A
5.3 In the context of the operating budget, operating expenditures and revenues shall be balanced.
5.4 The City will maintain a level of expenditures that support essential services and promote quality-of-life to its
citizens.
5.5 The City will deliver services and goods in a cost effective manner, including utilization of the services of
volunteers and partnerships where it is economically and operationally viable.
5.6 Staff will analyze opportunities to reduce costs and increase efficiency of operations.
5.7 One-time funding will not be used for on-going operations.
5.8 Surplus fund balances (and working capital in enterprise funds) may be used to increase reserves, fund
Capital Improvement Projects, fund capital outlay or be carried forward to fund one-time special
project/program expenses provided that adopted reserve policies guidelines are met.
5.9 Operating expenditures, exclusive of debt service, within the General Fund or Enterprise Funds will not be
directly supported by any debt financing or Enterprise Fund interest income.
SECTION 6 – BUDGETARY CONTROLS
6.1 The Finance Department will maintain a system for monitoring the City's budget performance. The City will
implement expenditure budget control. This system will provide the City Council with reports regarding major
funds’ level resource collections and department level expenditures. Included will be provisions for amending
the budget during the year in order to address unanticipated needs, emergencies, or compliance
requirements of budgetary statutes. Budget amendments requiring City Council approval will occur through
a process coordinated by the Finance Department. Significant financial issues that need to be addressed
between regular monitoring reports will be provided to Council as warranted.
6.2 The City Manager may take necessary actions to keep expenditures from exceeding revenues, including but
not limited to: establishing a budget freeze, postponing hiring of approved positions, implementing layoffs
and/or reduced schedules.
6.3 Under the provisions of State law and the City's operating procedures, the operating budget may
be adjusted or amended in two different ways: (1) Adjustment of the budget involves a reallocation
of existing appropriations and does not change the budget outcome and (2) Amendment of the
budget involves an addition to or reduction of existing appropriations.
6.3.1 Under the first method, Adjustment, departmental expenditures and requirements are monitored
throughout the year. Certain departments may develop the need for additional expenditure authority
to cover unanticipated costs that cannot be absorbed within the budget, while other departments will
not require their full budget authorizations. The Finance Department reviews and analyzes all
department and/or fund budgets to determine what adjustments are necessary and whether the
adjustments can be made within existing appropriation limits. These changes are then reviewed with
the affected department and/or fund managers. When an adjustment is needed, Finance staff will look
first to savings within the department; and then transfers between departments. No City Council action
is needed as State law allows budget adjustments to be done administratively.
6.3.2 Amending the City's budget occurs whenever the requested changes from department and/or fund
managers will cause the existing appropriation level for the fund to change. This situation generally
occurs when the City Manager and/or the City Council authorize additional appropriation.
6.4 The Finance Department will review all agenda items submitted for City Council action that contain budget
impacts. The objective of these reviews will be to ensure compliance with the budget and disclosure of all
fiscal issues to the Council. This information will be presented in the fiscal impact section of each staff report.
6
City of Azusa Budget Policy
ATTACHMENT A
6.5 At Mid-Year, there will be comprehensive review of the operations to date in comparison to the existing
budget. Projections of revenues and expenditures through the end of the fiscal year will be prepared and
reviewed by the City Manager with a report submitted to the City Council by their first meeting in March. This
review will identify issues that necessitate remedial actions such as budget amendments requiring approval
by the City Council.
6.6 Part of the City’s annual comprehensive financial audit, an independent audit firm will review budget-to-actual
performance and report on budget performance in the Annual Comprehensive Financial Report.
SECTION 7 – REPORTING
7.1 Staff will produce a quarterly revenue/expenditure report that compares budget versus actual results on a
fiscal year-to-date basis for Council review.
7.2 During the Biennial (two-year) budget approval process, staff will present the two-year budget including
revenues, operating and personnel costs, capital outlay costs, a five-year Capital Improvement Plan (CIP),
and a General Fund five-year financial forecast. The data will be presented in a format that will allow City
Council to identify and make decisions based on an annual and two-year budget at the beginning of the two-
year budget cycle, and, it will include a full two fiscal year strategic planning perspective for the purpose of
approval.
7.3 By the first City Council meeting in March, staff will prepare a Mid-Year budget report for Council. The report
will reflect the financial performance through mid-year of the current budget year and the recommended
amendments. Staff will also coordinate a Mid-Cycle review for Council to consider changes to the Year Two
budget prior to adopting the budget by July 1.
7.4 Staff will also monitor progress toward citywide strategic objectives through performance measures. The
measures will illustrate trends, targets, and other criteria by which the City’s efforts on a given program can
be evaluated on a periodic basis. This evaluation will be included in the annual published budget document.
SECTION 8 – BUDGET AMENDMENTS
In accordance with Azusa Municipal Code Section 2-450, Amendments, the following applies:
8.1 During the fiscal year after its adoption the budget may be amended by the city council following a public
hearing held by the city council on the proposed amendment if it exceeds $1,000,000.00. Any proposed
amendment to the budget amounting to $1,000,000.00 or less shall not require a public hearing. Any such
proposed amendment of the budget shall be accomplished by the adoption of a resolution.
8.2 Any proposed amendment to the budget or budget appropriation amounting to $100,000.00 or less shall not
require a resolution. Any such amendment or appropriation amounting to $25,000.00 or less shall be
accomplished by the authorization of the city director of finance. Any proposed amendment to the budget or
budget appropriation amounting to more than $25,000.00 up to $100,000.00 shall be accomplished by the
authorization of both the city director of finance and the city manager.
8.3 The conditions set forth in the above sections 8.1 and 8.2 applies to any budget amendment requests made
throughout the fiscal year via council staff report, including mid-year budget requests.
Attachment 2
CALIFORNIA MUNICIPALITIES CURRENTLY USING BI‐ANNUAL BUDGETS ‐ SOURCE ‐ GOVERNMENT FINANCE OFFICER ASSOCIATION (GFOA)
ENTITY NAME ENTITY TYPE YEAR # of Awards Budget Period LINKS TO BUDGET DOCUMENTS
Agoura Hills Municipality 2022 8 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/AgouraHillsCA.pdf
Alameda Municipality 2022 12 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/AlamedaCA.pdf
Alameda County Water District Special District 2022 2 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/AlamedaCountyWaterDistrictCA.pdf
Arroyo Grande Municipality 2022 15 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/ArroyoGrandeCA.pdf
Buellton Municipality 2022 7 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/BuelltonCA.pdf
Cathedral City Municipality 2022 15 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/CathedralCityCA.pdf
Central Marin Sanitation Agency Special District 2022 12 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/CentralMarinSanitationAgencyCA.pdf
Concord Municipality 2022 2 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/ConcordCA.pdf
Costa Mesa Sanitary District Special District 2022 2 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/CostaMesaSanitaryDistrictCA.pdf
Del Mar Municipality 2022 27 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/DelMarCA.pdf
Delano Municipality 2022 8 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/DelanoCA.pdf
East Bay Municipal Utility District Special District 2022 28 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/EastBayMunicipalUtilityDistrictCA.pdf
Elsinore Valley Municipal Water District Special District 2022 17 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/ElsinoreValleyMunicipalWaterDistrictCA.pdf
Encinitas Municipality 2022 5 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/EncinitasCA.pdf
Fairfield Municipality 2022 9 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/FairfieldCA.pdf
Fontana Municipality 2022 31 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/FontanaCA.pdf
Gilroy Municipality 2022 4 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/GilroyCA.pdf
Glendora Municipality 2022 14 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/GlendoraCA.pdf
Goleta Municipality 2022 6 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/GoletaCA.pdf
Highland Municipality 2022 33 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/HighlandCA.pdf
Indian Wells Municipality 2022 20 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/IndianWellsCA.pdf
Inland Empire Utilities Agency Special District 2022 18 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/InlandEmpireUtilitiesAgencyCA.pdf
Irvine Municipality 2022 33 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/IrvineCA.pdf
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Attachment 2
CALIFORNIA MUNICIPALITIES CURRENTLY USING BI‐ANNUAL BUDGETS ‐ SOURCE ‐ GOVERNMENT FINANCE OFFICER ASSOCIATION (GFOA)
ENTITY NAME ENTITY TYPE YEAR # of Awards Budget Period LINKS TO BUDGET DOCUMENTS
Jurupa Community Services District Special District 2022 4 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/JurupaCommunityServicesDistrictCA.pdf
Laguna Hills Municipality 2022 28 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/LagunaHillsCA.pdf
Lake Forest Municipality 2022 2 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/LakeForestCA.pdf
Livermore Municipality 2022 26 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/LivermoreCA.pdf
Mission Viejo Municipality 2022 31 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/MissionViejoCA.pdf
Moreno Valley Municipality 2022 9 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/MorenoValleyCA.pdf
Murrieta Municipality 2022 6 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/MurrietaCA.pdf
Napa Municipality 2022 14 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/NapaCA.pdf
Oakland Municipality 2022 34 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/OaklandCA.pdf
Oro Loma Sanitary District Special District 2022 8 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/OroLomaSanitaryDistrictCA.pdf
Palmdale Municipality 2022 32 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/PalmdaleCA.pdf
Pico Rivera Municipality 2022 4 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/PicoRiveraCA.pdf
Pismo Beach Municipality 2022 8 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/PismoBeachCA.pdf
Pleasanton Municipality 2022 4 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/PleasantonCA.pdf
Redding Municipality 2022 4 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/ReddingCA.pdf
San Diego County Water Authority Special District 2022 28 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/SanDiegoCountyWaterAuthorityCA.pdf
San Francisco Public Works Special District 2022 7 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/SanFranciscoPublicWorksCA.pdf
San Leandro Municipality 2022 17 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/SanLeandroCA.pdf
San Luis Obispo Municipality 2022 27 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/SanLuisObispoCA.pdf
San Mateo County County 2022 18 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/SanMateoCountyCA.pdf
Santa Ana Watershed Project Authority Special District 2022 16 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/SantaAnaWatershedProjectAuthorityCA.pdf
Santa Barbara Municipality 2022 20 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/SantaBarbaraCA.pdf
Santa Clara Municipality 2022 4 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/SantaClaraCA.pdf
Santa Clara Valley Transportation Authority Special District 2022 14 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/SantaClaraValleyTransportationAuthorityCA.pdf
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Attachment 2
CALIFORNIA MUNICIPALITIES CURRENTLY USING BI‐ANNUAL BUDGETS ‐ SOURCE ‐ GOVERNMENT FINANCE OFFICER ASSOCIATION (GFOA)
ENTITY NAME ENTITY TYPE YEAR # of Awards Budget Period LINKS TO BUDGET DOCUMENTS
Santa Clarita Valley Water Agency Special District 2022 5 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/SantaClaritaValleyWaterAgencyCA.pdf
Santa Monica Municipality 2022 20 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/SantaMonicaCA.pdf
Solvang Municipality 2022 2 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/SolvangCA.pdf
Thousand Oaks Municipality 2022 18 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/ThousandOaksCA.pdf
Union City Municipality 2022 14 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/UnionCityCA.pdf
Vallejo Flood and Wastewater District Special District 2022 4 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/VallejoFloodandWastewaterDistrictCA.pdf
Walnut Creek Municipality 2022 6 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/WalnutCreekCA.pdf
Watsonville Municipality 2022 29 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/WatsonvilleCA.pdf
West County Wastewater District Special District 2022 3 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/WestCountyWastewaterDistrictCA.pdf
Westminster Municipality 2022 28 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/WestminsterCA.pdf
Wildomar Municipality 2022 28 Biennial https://s3.amazonaws.com/gfoa/Budget/2022/WildomarCA.pdf
GFOA Website Address
https://creatorapp.zohopublic.com/mmucha/budget‐award‐applications/report‐perma/Budget_Award_Winners5/gRSfVBJDKa9qKrPjNmg4XkJOGAKVGyNmMyJXQDZTpMOJNd589MX1Azv2O8ez20env4ZW5AGDeKfePM4Z9g7Xg75zVeMjURE8azV6
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