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File #: 25-883   
Type: Consent Calendar Status: Agenda Ready
File created: 11/4/2025 In control: City Council/Public Financing Authority
On agenda: 11/18/2025 Final action:
Title: Approve FY 2024/25 Year-End Budget Adjustments, Year-End Audit Entries and Transfer Recommendations
Attachments: 1. Att #1 FY 24/25 Year-End Appropriations & Inter-Fund Transfers, 2. Att #2 PowerPoint Presentation
REQUEST FOR CITY COUNCIL ACTION

SUBMITTED TO: Honorable Mayor and City Council Members

SUBMITTED BY: Travis Hopkins, City Manager

VIA: Robert Torrez, Interim Chief Financial Officer

PREPARED BY: Zack Zithisakthanakul, Assistant Chief Financial Officer

Subject:
title
Approve FY 2024/25 Year-End Budget Adjustments, Year-End Audit Entries and Transfer Recommendations
body

Statement of Issue:
The Finance Department is completing the year-end closing process for Fiscal Year 2024/25, which began on July 1, 2024, and ended on June 30, 2025. Certain budgetary transfers are needed to reconcile the budget with actual expenditures incurred; to comply with auditing, actuarial, accounting, and legal requirements; and to align with City Council's strategic goal of fiscal stability. City Council authorization is requested to perform these reconciliations in order to officially close Fiscal Year 2024/25.

Financial Impact:
1. Appropriation Increases: Appropriation increases of $94,195 are requested to reconcile the budget with actual expenditures incurred in the Bella Terra Parking Structure Fund (Attachment 1).

2. Appropriation and Inter-Fund Transfers (various funds): Appropriation increases and inter-fund transfer authority of $301,906 are requested to reconcile the budget with actual expenditures incurred in The CDBG and HOME Funds (Attachment 1).

3. Appropriation and Inter-Fund Transfers (General Fund): Authorization is requested for appropriation and inter-fund transfers totaling $4,500,000 from the General Fund in the following amounts:

* Transfer of $2,500,000 to the Workers' Compensation Fund; and

* Transfer of $2,000,000 to the Equipment Replacement Fund.

Recommended Action:
recommendation
A) Increase appropriations for the Fiscal Year 2024/25 Revised Budget by $94,195 in the funds and amounts contained in Attachment 1 to reconcile the budget with actual expenses incurred; and,

B) Approve the $301,906 appropriations and transfers for the Fiscal ...

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