Agenda packet, regular meeting — Banning City Council, May 13, 2025 (part 4 of 5)

RESOLUTION 2025-61

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BANNING, CALIFORNIA, OPPOSING THE SOUTH COAST AIR QUALITY MANAGEMENT DISTRICT’S PROPOSED AMENDED RULES 1111 AND 1121
WHEREAS, the South Coast Air Quality Management District (SCAQMD) has proposed amendments to Rules 1111 and 1121 to require a transition to zero-emission residential furnaces and water heaters in an effort to reduce nitrogen oxide (NOx) emissions; and WHEREAS, the City of Banning recognizes the importance of improving air quality and reducing emissions to meet state and federal environmental goals; and WHEREAS, the proposed amendments would place significant financial burdens on homeowners, businesses, and local governments due to the high costs of new appliances, infrastructure upgrades, and installation requirements; and WHEREAS, there are concerns regarding the technological readiness of zero-emission heating appliances, particularly in existing housing stock where retrofitting may be costly or infeasible; and
WHEREAS, the proposed implementation timeline may not allow sufficient time for communities, manufacturers, and contractors to transition effectively, potentially leading to supply chain challenges and increased costs; and
WHEREAS, several cities, councils of governments, and industry stakeholders have expressed opposition to the proposed amendments due to their economic and logistical challenges; and
WHEREAS, the City of Banning supports a more measured approach that balances air quality improvements with economic feasibility, technological advancements, and equitable implementation strategies.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Banning as follows:

SECTION 1. City Council adopts Resolution 2025-61, opposing SCAQMD’s Proposed Amended Rules 1111 and 1121.

SECTION 2. The City Clerk is authorized to certify the adoption of this resolution and shall cause a certified resolution to be filed in the book of original resolutions.

PASSED, APPROVED AND ADOPTED this 13th day of May 2025. 470
Resolution 2025-61

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Sheri Flynn, Mayor
City of Banning
ATTEST:

Caroline Patton, Administrative City Clerk
City of Banning

APPROVED AS TO FORM AND
LEGAL CONTENT:

John Pinkney, City Attorney
471
Resolution 2025-61

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CERTIFICATION:

I, Caroline Patton, Administrative City Clerk of the City of Banning, California, do hereby certify that the foregoing Resolution 2025-61, was duly adopted by the City Council of the City of Banning, California, at a regular meeting thereof held on the 13th day of May 2025 by the following vote, to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

Caroline Patton, Administrative City Clerk
City of Banning, California
472

CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Robert Fisher, Acting City Manager
PREPARED BY: Holly Stuart, Public Works Program Manager Art Vela, Director of Public Works
MEETING DATE: May 13, 2025
SUBJECT: Consideration of Resolution 2025-62, Receiving a Report in Connection with the proposed Collection on the 2025/2026 Riverside County Property Tax Roll of Delinquent Solid Waste Service Charges for SingleFamily and Multi-Family Accounts for Calendar Year 2024, Setting a Public Hearing on the Report and Making a Determination of Exemption Under CEQA
RECOMMENDATION:

Adopt Resolution 2025-62.

BACKGROUND:

On April 27, 2021, the City Council approved a solid waste franchise agreement with Waste Management of the Inland Empire (Waste Management) for Residential and Commercial Garbage, Recyclable Materials and Organics Waste Collection, Transportation, Recycling and Disposal Services (Franchise Agreement), effective July 1, 2021.

In accordance with the Franchise Agreement, on October 12, 2021, the City Council adopted Ordinance No. 1576, amending and restating Chapter 8.28, “Garbage Collection and Disposal,” of Title 8, “Health and Safety,” of the Banning Municipal Code. In addition to implementing many aspects of the new Franchise Agreement, the ordinance allows the collection of delinquent residential service charges on the County Tax Roll in accordance with the Franchise Agreement and Article 4 of Chapter 6 of Part 3 of Division 5 of the California Health and Safety Code, commencing with Section 5470 (“Article 4”). The operative date of the amendments to the Municipal Code was January 1, 2022.

Pursuant to Article 4, delinquent charges collected on the County Tax Roll will be collected in the same manner, by the same persons, and at the same time as, together with and not separately from, the general taxes of the City.

The Franchise Agreement provides that Waste Management shall provide solid waste collection services to residential accounts, which includes both single-family dwellings (SFD) and multi-family dwellings (MFD). Pursuant to the Franchise Agreement, services provided to residential accounts that become delinquent are not able to be discontinued. In consideration of Waste Management not being able to discontinue residential services, the City committed to working with Waste Management in placing qualifying residential delinquencies on the County Tax Roll. To initiate the process, the Franchise Agreement requires Waste Management, on May 1st of each year or such other agreed upon date, to notify the City in writing that it seeks to have the City place qualifying delinquencies on the County Tax Roll. At no cost to the City, Waste Management is responsible for timely preparing required information, 473
reports, notices, and materials.

Pursuant to the Franchise Agreement, a qualifying delinquent charge is a SFD or MFD charge that is at least 90 days in arrears and for which Waste Management has provided at least one written notice of the delinquency by mail to the service recipient and to the property owner, as listed on the last equalized assessment roll.

JUSTIFICATION:

In accordance with Article 4, and as permitted by the Franchise Agreement, Waste Management submitted a formal letter to the City requesting that qualifying delinquent solid waste service charges for calendar year 2024 be placed on the 2025-26 County Tax Roll, including a description of each parcel within the City for which there is a qualifying delinquent charge (“Identified Parcel”) and the delinquent amount for each Identified Parcel (the “Report”). The Report is on file in the office of the City Clerk.

Amounts listed in the Report include past due charges for service and delinquent fees (2.5% or $5 minimum on balances over $15). Additionally, County Tax Roll Fees amount to 10% of unpaid balances per occurrence.

For the 2024 calendar year period, Waste Management’s request amounts to 1,018 delinquent residential accounts for a total principal balance of $347,329.72. The principal balance includes all invoices within the dates of January 1, 2024 through December 31, 2024, and include service fees, monthly late fees, extra services and may include multiple account billings for some parcels. Multiple account billings usually occur when the parcel has multiple units on one parcel.

The City Council must hold a Public Hearing on the Report and cause notice of the Public Hearing to be published and mailed. Under this resolution, the City acknowledges receipt of the Report, sets a public hearing on the Report on June 24, 2025, and directs the City Clerk or designee to cause notice of the public hearing to be mailed and published. Notice must be published at least 14 days prior to the date of the Public Hearing and again at least five days after the first publication. The notice must be mailed at least 14 days prior to the Public Hearing to the owner of each Identified Parcel at the address shown on the last equalized assessment roll available on the date the Report was prepared or as known to the City Clerk, and to the address to which the invoices are customarily mailed, if different than the owner’s address.

The notice will identify that delinquent account holders or parcel owners have until July 18, 2025, to resolve any outstanding balances directly with Waste Management and be removed from placement on the County Tax Roll. Consequently, following this date, Waste Management shall provide an updated Report to the City which reflects the removal of any resolved delinquencies from the initial list. At the time of the Public Hearing, staff will provide the updated Report including an updated number of delinquent residential accounts to be placed on the County Tax Roll and the revised principal balance.

At the Public Hearing, the City Council shall hear and consider all objections or protests, if any, to the Report. If the City Council finds at the conclusion of the Public Hearing that the protest is made by the owners of a majority of the separate Identified Parcels, then the Report shall not be adopted and the delinquent charges shall not be collected on the County Tax Roll. In the absence of a majority protest, the City Council may adopt or reduce any delinquent charge or overrule any or all objections.

By approving this Resolution, the City Manager or his designee is authorized, prior to the submission of the delinquent charges to the County Auditor Controller for collection on the 2025-26 County Tax Roll, to remove from the Report any Identified Parcel for which the delinquent charge has been paid in full, or to reduce the delinquent amount set forth in the Report for any Identified Parcel for which there has been a partial payment of the delinquent amount.

Under this approval, the City Council will be authorizing the scheduling of a Public Hearing on June 24, 2025 and directing staff to initiate the County Tax Roll collection process. 474
CEQA
City staff has evaluated the proposed collection of the delinquent charges on the County Tax Roll for purposes of compliance with the California Environmental Quality Act (CEQA) and the State CEQA Guidelines. City staff has determined that the proposed collection of delinquent charges on the tax roll is an activity covered by the common sense exemption in that it can be seen with certainty that there is no possibility that such collection may have a significant effect on the environment because the collection only addresses the cost of an existing service provided to the public and not the commencement of a new service or program. Accordingly, the process for the collection of the delinquent charges on the County Tax Roll is exempt from CEQA pursuant to CEQA Guidelines Section 15061(b)(3).

FISCAL IMPACT:

At no cost to the City, Waste Management shall be responsible, without limitation, for all costs associated with preparing required information, including but not limited to, reports, notices, and materials, publication costs, and Riverside County fees. The Franchise Agreement provides that the City will pay Waste Management moneys collected from the payment of the delinquent charges placed on the County Tax Roll, less the franchise fee equal to twelve and one-half percent (12.5%).

ALTERNATIVES:

1. Adopt Resolution as recommended.

2. Adopt Resolution with modifications.

3. Reject Resolution and provide alternative direction to staff. If rejected, pursuant to the Franchise Agreement, Waste Management shall have the right to dispute the denial action by pursing measures outlined in the Franchise Agreement.

BUDGETED?:

No
CONTRACT/AGREEMENT:

No
ATTACHMENTS:

1. Resolution 2025-62, Solid Waste Tax Roll.docx

2. 2024 Banning Tax Roll Letter Rev.pdf
475
Resolution 2025-62

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RESOLUTION 2025-62

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BANNING, CALIFORNIA,

RECEIVING A REPORT IN CONNECTION WITH THE PROPOSED COLLECTION ON THE 2025-26 RIVERSIDE COUNTY PROPERTY TAX ROLL OF DELINQUENT SOLID WASTE

SERVICE CHARGES FOR SINGLE-FAMILY AND MULTI-FAMILY ACCOUNTS, SETTING A

PUBLIC HEARING ON THE REPORT, AND MAKING A DETERMINATION OF EXEMPTION

UNDER CEQA
WHEREAS, the City Council is authorized pursuant to Section 8.28.270 of the Banning Municipal Code and Article 4 of Chapter 6 of Part 3 of Division 5 of the California Health and Safety Code, commencing with Section 5470 (“HSC Code”), to levy and collect annual service charges for the collection, transportation, recycling and disposal of solid waste (“Charges”) and to have the delinquent Charges for single-family and multi-family accounts collected on the County of Riverside Property Tax Roll (“Tax Roll”); and WHEREAS, the City Council agreed to collect qualifying delinquent Charges for singlefamily and multi-family accounts on the Tax Roll in consideration of the agreement of the City’s franchised hauler, Waste Management of the Inland Empire (“Waste Management”), not to discontinue collection services for single-family and multi-family customers with delinquent accounts; and
WHEREAS, pursuant to HSC Section 5473, delinquent Charges collected on the Tax Roll shall be collected in the same manner, by the same persons, and at the same time as, together with and not separately from, the general taxes of the City; and WHEREAS, pursuant to its solid waste franchise agreement with the City, Waste Management notified the City in writing on May 1, 2025, that it seeks to have the City collect qualifying delinquent Charges for single-family and multi-family accounts for the 2024 calendar year on the 2025-26 Tax Roll. Pursuant to the Franchise Agreement, a qualifying delinquent Charge is a Charge that is at least 90 days in arrears and for which Waste Management has provided at least one written notice of the delinquency by mail to the service recipient and to the property owner, as the property owner is listed on the last equalized assessment roll (“Delinquent Charge”); and
WHEREAS, the City has caused a written report to be prepared and filed with the City Clerk in accordance with HSC Sections 5473 and 5473a (“Report”). The Report contains a description of each parcel within the City for which there is Delinquent Charge in connection with a single-family or multi-family account (“Identified Parcel”) and the delinquent amount for each Identified Parcel. The City has received the Report, which is on file in the office of the City Clerk; and
WHEREAS, the City Council desires to set a public hearing on the Report pursuant to HSC Sections 5473 and 5473a to consider collecting the Delinquent Charges on the 2025-26 Tax Roll, as described herein.
476
Resolution 2025-62

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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Banning as follows:

SECTION 1. Each of the above recitals is true and correct and is adopted by the City Council.

SECTION 2. The City Council concurs with staff’s determination that the proposed collection of the Delinquent Charges on the 2025-26 Tax Roll is exempt from the California Environmental Quality Act (“CEQA”) because it can be seen with certainty that there is no possibility that such collection will have a significant effect on the environment because the collection of the Delinquent Charges on the Tax Roll only addresses the cost of an existing service provided to the public and not the commencement of a new service or program. Consequently, the City Council finds the process for the collection of the Delinquent Charges on the 2025-26 Tax Roll is exempt from CEQA pursuant to State CEQA Guidelines Section 15061 (b)(3).

SECTION 3. The City Council hereby sets a Public Hearing at 5:00 p.m., or as soon thereafter as the matter may be heard, in the City Council Chambers, 99 East Ramsey Street, Banning, CA, on June 24, 2025, to hear any objections or protests to the Report and the collection of the Delinquent Charges on the 2025-26 Tax Roll in accordance with the Report.

SECTION 4. The City Clerk is hereby directed to cause notice of the filing of the Report and the time and place of the Public Hearing thereon to be: (i) published prior to the date set for the Public Hearing pursuant to HSC Section 5473.1 and Government Code Section 6066, and (ii) mailed at least 14 days prior to the date of the Public Hearing to the owner of each Identified Parcel at the address shown on the last equalized assessment roll available on the date the Report was prepared or as known to the City Clerk, and to the service address, if different than the owner’s address.

SECTION 5. At the Public Hearing, the City Council shall hear and consider all objections or protests, if any, to the Report. The City Council may continue the Public Hearing from time to time. If the City Council finds at the conclusion of the Public Hearing that the protest is made by the owners of a majority of the separate Identified Parcels, then the Report shall not be adopted and the Delinquent Charges shall be collected separately from the Tax Roll and shall not constitute a lien against any parcel. In the absence of a majority protest, the City Council may adopt or reduce any Delinquent Charge or overrule any or all objections and shall make its determination upon the Delinquent Charges as described in the Report, which determination shall be final. Further, the City Council authorizes the City Manager or designee, prior to the submission of the Delinquent Charges to the County Auditor Controller for collection on the 2025-26 Tax Roll, to remove from the Report any Identified Parcel for which the Delinquent Charge has been paid in full, or to reduce the delinquent amount set forth in the Report for any Identified Parcel for which there has been a partial payment of the delinquent amount.

SECTION 6. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the book of original resolutions.

PASSED, APPROVED AND ADOPTED this 13th day of May, 2025. 477
Resolution 2025-62

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Sheri Flynn, Mayor
City of Banning
ATTEST:

Caroline Patton, Administrative City Clerk
City of Banning
APPROVED AS TO FORM:

John Pinkney, Interim City Attorney
Slovak, Baron, Empey, Murphy & Pinkney, LLP
478
Resolution 2025-62

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CERTIFICATION:

I, Caroline Patton, Administrative City Clerk of the City of Banning, California, do hereby certify that the foregoing Resolution 2025-62, was duly adopted by the City Council of the City of Banning, California, at a regular meeting thereof held on the 13th day of May, 2025 by the following vote, to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

Caroline Patton, Administrative City Clerk
City of Banning, California
479
April 28, 2025
Mr. Art Vela, P.E.

Director of Public Works/City Engineer
City of Banning
99 East Ramsey Street
Banning, CA 92220
RE: 2024 Tax Roll Process
Dear Mr. Vela,
As a part of WM responsibilities, per Section 4.02.1 of the Franchise Agreement, WM is required to provide notification in writing by May 1st our intent to place delinquent accounts on tax roll for calendar year 2024.

4.02.1 Delinquent SFD and MFD Service Accounts. Contractor shall provide SFD and MFD Service Recipients with a notice of delinquency in the event of non-payment if an account is five (5) or more days past due. Contractor will not discontinue Collection Service from delinquent SFD and MFD Service Units. In consideration for Contractor’s agreement to not discontinue Collection Service from delinquent SFD and MFD Service Units, City agrees to assist Contractor with placing and collecting qualifying delinquencies on the tax roll in accordance with Health & Safety Code §5473a. Contractor shall, by May 1st of each year or at such other time as agreed upon by City and Contractor, notify City in writing as to whether it will seek to have City place and collect qualifying delinquencies on the tax roll. Contractor shall be responsible for timely preparing, at no cost to City, all required information, reports, notices, and materials including without limitation, the report required by Health & Safety Code §5473, the notices required by Health & Safety Code §5473.1 and paying for any publication costs. City agrees that it shall within one-hundred twenty (120) days after the Effective Date of this Agreement adopt the necessary ordinance authorizing collection of eligible delinquent SFD and MFD Service Recipients on the tax roll, and to hold all hearings, timely publish all notices, and to timely make all filings required under the above sections, provided Contractor has timely provided the required information, reports, notices, and materials to City. For the purposes of this Section, a “qualifying delinquency” is an SFD or MFD Service Recipient that is at least ninety (90) days in arrears and for which Contractor has provided at least one written notice of the delinquency delivered to the service recipient and to the property owner, as that owner is listed on the last equalized assessment roll, by mail. City shall pay Contractor money collected from payment of the delinquent fees, less the Franchise Fee and the City’s cost to administer the tax roll lien process.

Once we established the dates, we will provide the customer delinquent report, notification to customers, and all other required information and support for the hearing, and any other related activities to this matter.

Should you have any questions, please contact me at (951) 415-4389. Thank you for your time.

Respectfully,
Douglas Tani
WM Public Sector Manager
480

CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Robert Fisher, Acting City Manager
PREPARED BY: Nate Smith, Deputy Director of Public Works/City Engineer Art Vela, Director of Public Works
MEETING DATE: May 13, 2025
SUBJECT: Consideration of Resolution 2025-63, Declaring the Intention to Levy and Collect Assessments for Fiscal Year 2025/2026, Approving the Engineer’s Report and Setting the Date for the Public Hearing for Landscape Maintenance District No. 1
RECOMMENDATION:

Adopt Resolution 2025-63.

BACKGROUND:

LMD No. 1 in the City of Banning was established through the adoption of Resolution 1990-59 on August 14, 1990 (9 tracts), with another, Tract No. 22913, being annexed into the District in 1992. An additional five tracts and three tentative tracts were annexed into LMD No. 1 (Annexation No. 1) when the City Council approved Resolution 2005-36 on May 10, 2005. Annexation No. 2, adding Tract No. 32370, occurred on November 14, 2023 when the City Council approved Resolution No. 2023-177. There are currently eleven (11) Zones and 1,034 assessment units (i.e. properties) in LMD No. 1. A map displaying the District and its’ Zones is shown as Attachment 2. On March 25, 2025 the City Council approved Resolution No. 2025-38, initiating proceedings for the fiscal year update of LMD No.1.

LMD No. 1 provides a mechanism for the operation and maintenance of landscape medians and parkways, perimeter strips, landscaped hillsides with high visibility, side slopes adjacent to sidewalks and retention basins annexed into it. LMD No. 1 funds expenses (e.g. utility costs, landscape maintenance contractor, etc.) by revenues collected from the special benefit assessments paid for by each property owner within LMD No. 1. The District, by special benefit assessments, provides funding for the operation and maintenance of certain landscape areas within the City of Banning, all of which were constructed as part of private development projects and all of which are located in the public right-of-way. The 1972 Act requires that assessments are to be levied according to benefit rather than according to assessed value.

Adoption of this Resolution 2025-XX will accomplish three goals for the fiscal year update and renewal of LMD No. 1. First, it provides the resolution of intention to levy and collect assessments; second, it permits the City Council to review and approve the Annual Engineer’s Report; and third, it sets the date and time for a public hearing. Subsequent to the approval of this Resolution, the City Council will be requested to confirm the assessments for Fiscal Year 2025/2026.

The Engineer’s Report, which provides background on the proposed Assessments, is on file with the City Clerk and is shown as Attachment 3. Upon approval of this resolution, the public hearing will be held at the regularly scheduled City Council meeting on June 10, 2025, at 5:00 p.m., as shown in the attached schedule, Attachment 4. A detailed list of tracts in LMD No. 1 and their respective assessments is 481
shown as Attachment 5.

For Fiscal Year 2025/2026, the Engineer’s Report does reflect a Consumer Price Index (CPI) percentage increase of 2.94% on the assessments over the last fiscal year applied only to those tracts annexed into LMD No.1 (currently six built tracts) in 2005 and 2023 (Tract 32370), at which time, those property owners authorized the CPI adjustment.

The annual assessments may be increased without further notice or public hearing by a percentage equal to the increase in the CPI for all Urban Consumers in the Riverside-San Bernardino-Ontario, CA area, published by the United States Department of Labor, Bureau of Labor Statistics during the preceding calendar year, provided however, that any such increase shall not exceed five percent (5%) per fiscal year.

Due to the revenue shortfall and the lack of funding for replacement projects, the Public Works Department prepared a Request for Proposals in December of 2018 with the intention to hire a consultant with expertise in the Proposition (Prop) 218 process and assessment districts to determine the proper zones and assessment amounts for each tract and the basis of assessments; assist in holding a Prop 218 balloting proceeding and public hearing; determine the estimated budget for the next 20 years; prepare necessary reports; and perform community outreach. In essence, a complete overhaul of LMD No. 1 was to be explored, including the potential restructuring of the Zones and assessments.

A professional services contract was awarded to Webb Municipal Finance, LLC at the April 9, 2019 City Council meeting. They analyzed the existing LMD No. 1 structure, prepared a financial analysis, and determined the proper zones and assessment amounts for each tract in order to assure the LMD No.1 is operated with a balanced budget. On January 14, 2020, the City Council approved the Financial Analysis, Redevelopment, and Proposition 218 Report (“Financial Report”) prepared by Webb Municipal Finance, LLC. The consultant prepared a detailed analysis and budget for all the existing tracts within LMD No. 1 and recommended that it be rezoned in a manner that allows each tract to pay only for benefits that it is receiving. Thus, ten (10) new Zones were developed to better reflect each tract’s unique expenses and revenues and benefits bestowed to its’ property owners residing within the Zone, as shown in Attachment 2, the LMD No.1 map. Zone No. 11 was annexed into the LMD No. 1 on November 14, 2023, and is comprised of Tract No. 32370, known as Canterbury.

Additionally, the Financial Report analyzed the LMD No. 1 budget and recommended changes including some increases to the Assessment Units to ensure revenues were sufficient to support the rising expenditures. A Prop 218 hearing was recommended in the Financial Report to change the Assessments needed to balance the budget. Webb Municipal Finance, LLC prepared a “Proposition 218” Engineer’s Report that presented the new escalated Assessment Unit rates for each Zone reflected on the Proposition 218 notice and ballot for each Zone. A Prop 218 public hearing was held on December 8, 2020 with the results tabulated showing a “No” vote for each of the ten Zones. Thus, the Assessment Unit rate remained unchanged, equal to the rate in the Annual Engineer’s Report recommended to be approved as part of this resolution, with no increases despite rising costs. The exception are Zones six through ten whose tracts were annexed into LMD No.1 in 2005, at which time, those property owners authorized the annual CPI adjustment.

Since the Prop 218 public hearing held on December 8, 2020, certain operational adjustments (i.e. maintenance contract scope reduction and reduction in watering) have been made to reduce costs.

Beginning this FY 25/26, the Parks Department will maintain Richard Sanchez Park and trail since the general benefit to the public outweighs the special benefit bestowed to the residents within Zone 1. The Park and trail are deemed to provide a citywide benefit and thus will be maintained by the City. Zone 1 has an operational deficit that will be cured with the removal of the Park and trail. At the March 25, 2025 City Council meeting, the Council requested that the vinyl fencing along the equestrian trail in Zone 9 be removed as it is often vandalized. Due to the lack of use of its intended purpose and costly repairs due to vandalism, the vinyl fence portion of the equestrian trail shall be physically removed and deleted from 482
future maintenance obligations. Zone 9 has a deficit of about $3,000 in FY 24/25, removing this fencing will save funds that were previously spent on repairs.

The Annual Engineer’s Report requested to be approved as part of Resolution 2025-XX lists the Assessment Unit (AU) rates and costs to be levied to the property owners within LMD No. 1 for FY 2025/2026.

After the landscape maintenance contract for the LMD is finalized for FY25/26, City staff can begin to evaluate the fiscal health in each zone. If the zones have positive revenues, then City staff can plan for improvement projects, grow reserve balances for improvement projects, or increase the maintenance level of services within the zone budgets.

JUSTIFICATION:

The City Council approved the formation of Landscape Maintenance District (LMD) No. 1 by adopting Resolution No. 1990-59 on August 14, 1990. The adoption of this Resolution will enable the assessments to be collected from the property owners located within LMD No. 1 to provide for the funding required to maintain landscape areas located within the public right-of-way directly benefiting said property owners.

FISCAL IMPACT:

Based on the proposed assessments in the Engineer’s Report, the estimated revenues for Fiscal Year 2025/2026 for LMD No. 1 will be approximately $161,443.15, with the 2.94% CPI increase applied to the existing tracts annexed into LMD No. 1 in 2005 and 2023, respectively: Tracts 28252, 30793, 31833, 31834, 31835 and 30906, Zones six through ten and Tract 32370, Zone 11 of Annexation No. 2. If approved, the annual assessment for a single-family dwelling in Zones six through ten would increase from the current rate of $259.91 to $267.55 and in Zone 11, from $403.95 to $415.83.

The estimated expenses for FY 25/26 are $124,597.08 (based on FY 2024/2025 actual costs), a surplus of approximately $36,846.07 for the overall District.

City staff worked to reduce the administrative costs that were assessed to the LMD in previous years to reduce the overall financial burden on each of the zones. This benefited the individual zones, freeing up revenues collected to rebuild diminished reserves, and to allow for future improvement projects in some zones.

Attachment 6 identifies funding reserve balances in each zone. Some of the zones (Zones 3,4, 5 and 9) do not have sufficient reserves to cover the projected expenses in future years; therefore, a further reduction in maintenance services is imminent to reduce costs.

ALTERNATIVES:

Do not adopt Resolution 2025-63 and provide alternative direction to staff. If this Resolution is not approved, the City cannot levy the assessment on the property owners with the District and there would be no funds to pay for the operation and maintenance of LMD No. 1.

BUDGETED?:

Yes
CONTRACT/AGREEMENT:

No
ATTACHMENTS:

1. Resolution 2025-63, LMD No 1 Engineers.docx

2. Att. 1 LMD No.1 Map of Zones 1 through 11.pdf

3. Att. 2 Engineer's Report FY 2025 2026 (unsigned).pdf

4. Att. 3- Tentative Schedule for Updating LMD No. 1.pdf 483

5. Att. 4 LMD No. 1 Tracts, Zones and Assessments for FY 25-26.pdf

6. Att. 5 Zone Funding.pdf

7. Att. 6 Reso. 2025-38, 3.25.25 CC Meeting.pdf
484
Resolution 2025-63

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RESOLUTION 2025-63

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BANNING, CALIFORNIA, IN CONNECTION WITH THE CITY OF BANNING LANDSCAPE MAINTENANCE DISTRICT NO. 1, DECLARING ITS INTENTION TO LEVY AND COLLECT ASSESSMENTS WITHIN THE CITY OF BANNING LANDSCAPE MAINTENANCE DISTRICT NO. 1 FOR FISCAL YEAR 2025-26, APPROVING THE REPORT OF THE ENGINEER FOR FISCAL YEAR 2025-26 AND

APPOINTING A TIME AND PLACE FOR HEARING PROTESTS
WHEREAS, on August 14, 1990, the City Council of the City of Banning (“City Council”) adopted Resolution 1990-59, authorizing the formation of Landscape Maintenance District No. 1 (“LMD No. 1” or the “District”); and
WHEREAS, on May 10, 2005, the City Council adopted Resolution 2005-36, ordering the annexation of an additional five tracts and three tentative tracts to the City’s LMD No. 1 (“Annexation No. 1 Tracts”); and
WHEREAS, on November 14, 2023, the City Council adopted Resolution 2023-177, ordering the annexation of Tract No. 32370, known as Canterbury, to the City’s LMD No. 1 (“Annexation No. 2 Tract”); and
WHEREAS, on March 25, 2025, the City Council adopted Resolution 2025-38, initiating proceedings for the levy of an assessment for fiscal year 2025-26 in connection with LMD No. 1 pursuant to the “Landscaping and Lighting Act of 1972,” Part 2 (commencing with Section 22500) of Division 15 of the California Streets and Highways Code (the “Act”), for the operation, maintenance and servicing of landscape medians, parkways, perimeter strips and slopes adjacent to sidewalks, flood detention or retention basins, and the irrigation of the above facilities and all appurtenant facilities related thereto; and
WHEREAS, by Resolution 2025-38 the City Council also ordered the City Engineer to prepare and file a written Report with the City Clerk in accordance with Article 4 (commencing with Section 22565) of Chapter 1 of Part 2 of Division 15 of the Act; and WHEREAS, the Deputy Director of Public Works/City Engineer has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, a report dated April, 2025 that is titled “Engineer’s Report for FY 2025-26 City of Banning Landscape Maintenance District No. 1” (the “Report”); and
WHEREAS, Richard Sanchez Park and trail, located in Zone 1 of the District shall be removed and maintained by the City’s Parks Department on July 1, 2025 due to the fact that the general benefit to the public outweighs the special benefit bestowed to the residents within Zone 1 and therefore, the Park and trail are deemed to provide a citywide benefit and thus will be maintained by the City; and
WHEREAS, the vinyl fencing along the equestrian trail border in Zone 9 shall be physically removed due to the lack of use of its intended purpose and frequent vandalism; and WHEREAS, it is essential that the City Council adopt this Resolution, so that the City may assess and collect assessments from the property owners located within LMD No. 1; and WHEREAS, the City Council hereby finds that funding for LMD No. 1 is available through a special assessment of property owners located within the District. 485
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Page 2 of 5 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Banning as follows:

SECTION 1. The City Council has carefully examined and reviewed the Report, and the Report is approved as filed and considered final.

SECTION 2. The City Council hereby (1) finds that the public interest and convenience requires and (2) declares its intention to order, the levy and collection of assessments against the lots and parcels of property within LMD No. 1 pursuant to the provisions of the Act for Fiscal Year 2025- 26, commencing July 1, 2025, and ending June 30, 2026, to pay for the costs and expenses of the improvements described below in Section 3. The boundaries of the District are located in the City of Banning, County of Riverside, and are shown on Exhibit “A” to this Resolution and on the District Location Map in Section 4 of the Report.

SECTION 3. The existing improvements are briefly described as follows: landscaped street medians and parkways, landscaped perimeter strips and backup walls, landscaped side slopes adjacent to sidewalks, landscaped hillsides with high visibility, landscaped flood detention or retention basins, open spaces, and equestrian trails, drainage channel bordering Tract 23446, and the irrigation of the above facilities and all appurtenant facilities related thereto.

SECTION 4. The assessments to be levied and collected against the assessable lots and parcels of property within Tracts 21882, 22810, 22811, 22913, 23446, 23598, 29721, 30186, 30222, and 32109 within the District for fiscal year 2025-26 are not proposed to increase from the assessments levied and collected for fiscal year 2024-25. The assessments to be levied and collected against the assessable lots and parcels of property within the Annexation No. 1 Tracts (Tracts 28252, 30793, 30906, 31833, 31834, and 31835) and Annexation No. 2 Tract 32370 are proposed to increase by a 2.94% Consumer Price Index (“CPI”) increase from the assessments levied and collected against the assessable lots and parcels of property within the Annexation No. 1 and No. 2 Tracts from last fiscal year 2024-25, as authorized by the property owners’ assessable lots and parcels of property within the Annexation No. 1 and No. 2 Tracts at the time of annexation into LMD No. 1 in 2005 and 2023, respectively.

SECTION 5. Reference is made to a map on file in the offices of the City Clerk and the City Engineer, attached as Exhibit “A,” and open for public inspection for a description of the exterior boundaries of the District and the improvements described in Section 3. Reference is further made to the Report on file in the office of the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.

SECTION 6. NOTICE IS HEREBY GIVEN THAT THE CITY COUNCIL APPOINTS TUESDAY, THE 10TH DAY OF JUNE, 2025, AT THE HOUR OF 5:00 P.M., IN THE COUNCIL CHAMBERS AT CITY HALL, CITY OF BANNING, 99 E RAMSEY STREET, BANNING, CALIFORNIA 92220,

AS THE TIME AND PLACE FOR THE HEARING OF PROTESTS OR OBJECTIONS TO THE LEVY OF THE PROPOSED ASSESSMENTS IN CONNECTION WITH THE DISTRICT. All interested persons shall be afforded the opportunity to hear and be heard. Any interested person may file a written protest with the City Clerk prior to the conclusion of the hearing. A written protest shall state all grounds of objection. A protest by a property owner shall contain a description sufficient to identify the property owned by the signer. The City Council shall consider all oral statements, and all written protests made or filed by any interested person. 486
Resolution 2025-63

Page 3 of 5 ends

SECTION 7. The Administrative City Clerk shall give notice of the time and place of said public hearing by publishing this Resolution once in a local newspaper notice not less than ten (10) days before the date of the hearing in accordance with the provisions of Streets and Highways Code Sections 22552 and 22553 and Government Code Section 6061.

SECTION 8. The Administrative City Clerk shall certify the adoption of this resolution and shall cause a certified resolution to be filed in the book of original resolutions.

PASSED, APPROVED AND ADOPTED this 13th day of May, 2025.

Sheri Flynn, Mayor
City of Banning
ATTEST:

Caroline Patton, Administrative City Clerk
City of Banning

APPROVED AS TO FORM AND
LEGAL CONTENT:

John Pinkney, Interim City Attorney
Slovak, Baron, Empey, Murphy & Pinkney,
LLC
487
Resolution 2025-63

Page 4 of 5 ends

CERTIFICATION:

I, Caroline Patton, Administrative City Clerk of the City of Banning, California, do hereby certify that the foregoing Resolution 2025-63, was duly adopted by the City Council of the City of Banning, California, at a regular meeting thereof held on the 13th day of May, 2025 by the following vote, to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

Caroline Patton, Administrative City Clerk
City of Banning, California
488
Resolution 2025-63

Page 5 of 5 ends

EXHIBIT A
Landscape Maintenance District No. 1 Map
489
TR 32370
TR 21882
TR 30222 TR 30906
TR 28252
TR 30186
TR 23598
TR 31835
TR 23446
TR 30793
TR 32109
TR 31834
TR 22810
TR 22811
TR 31833
TR 29721
TR 22913
LEGEND
City Boundary
Tracts
Existing Zone
1 2
3 4
5 6
7 8
9 10
11 LMD No. 1 Zones
2025-2026
490
Landscape Maintenance Areas
LMD 1 Zone 1
Riverside Co. GIS, January, 2025

WILSON ST
O
M
A
R
ST

PALM DR

WHITE OAK DR

HOFFER ST

RED BLUFF LN
M

OUNTAIN AVE
FO
O

THILL D
R

GILMAN ST
A

SPEN LN

CATCHEN RD
SUNSET
AVE

CYPRESS
ST
ELM DR
OAK LN
41S
T
S
T
H
OLLY
CT

SUGAR PINE
C
O
IR
REG
ON T
RL

DAWN LN
BILB
E
RRY LN

PINE CIRWILLOW
PL

PEPPER LN

JUNIPER PL

EUCALYPTUS
D
R
ELISA
DAWN
D
R
DYSART
D
R

DAISY LN
G
CT
S
Y
CAM
O
R
E
CT

CHESTNUT LN

CEDAR LN
LEGEND
Zone 1
TR 22810
TR 22811
TR 22913
TR 30186
TR 30222
Landscaped Areas
M:\GIS-Assessment\Banning\LM
D1_Zone1.mxd; Map Date 16 Apr 2025 0 500 1,000 1,500
Feet

CITY OF BANNING
491
Landscape Maintenance Areas
LMD1 Zone 2
Riverside Co. GIS, January, 2025

WILSON ST

HIGHLAND HO
ME R
D
KING
S

WELL AVE
EVELYN
DR
D
O
R
OTHY
ANNA
DR
D
Y
S
A
R
T
D

HOFFER R
ST

AUTUMN GOLD
RAMSEY
ST

SUMMER CT

FOOTHILL
DR

AUTUMN LN
SPRING
VIEW
DR

FALLING LEAF LN

SPRING CT

CASEY CIR

CORRAL CIR
O
M
A
R
S
T
JA
N
A
N
C
T

WINTERBERRY CT

CORNUCOPIA CT

CHRISTY DR
LE
SLIE C
T

WINTERGREEN CT

WESTERN SUNSET RD
M
A
RLBO
R
O
W
AY
CLAIR
CT

BEVERLY
D
R
GRAND
VIEW
AVE

LORI WAY

CO P PERLEAF LN
G

OLDEN S
K
Y
C
T

PROSPECTOR CIR
MEADOW
WAY
C
ST

CHAPPAREL
WAY
ALDER
C
T
LEGEND
Zone 2
TR 21882
TR 23446
Landscaped Areas
M:\GIS-Assessment\Banning\LM
D1_Zone2.mxd; Map Date 16 Apr 2025 0 400 800 1,200
Feet

CITY OF BANNING
492
L
andscapeMaintenanceAreas
LMD1Zone3
Riverside Co. GIS, January, 2025
W
I
L
S
O
N
S
T

PEPPER LN

MOUNTAIN AVE
H
O
F
F
E
R
S
T
A
U
TU
M
N
GOLD
C
AT
C
H
E
N
R
D
B
U
N
K
E
R
H
I
L
L
R
D

DOROTHY ANNA DR

DYSART DR
G
E
O
R
G
E
S
T

WINCHESTER DR
S
P
R
I
N
G
C

T FALLING LEAF LN

OMAR ST

FOOTHILL
DR
41ST ST
40TH AVE

WINTERBERRYCT

CORNUCOPIACT

SPRING DR
W
E
S
T
E
R
N
S
U
N
S
E
T
R
D
COM
S
TOCK
RD

KELLOGG DR

ALDER CT
LEGENDZo
ne3
TR29721
LandscapedAreas
M:\GIS-Assessment\Banning\LMD1_Zone3.mxd; Map Date 16 Apr 2025 0250500750F
eet

CITYOFBANNING
493
Landscape Maintenance Areas
LMD1 Zone 4
Riverside Co. GIS, January, 2025

WILSON ST
SPRING
VIEW
DR
M
A
RLBO
R
O
W
AY

AUTUMN GOLD

SUMMER CT

WINCHES
TER
D
R

GEORGE ST
AUTUMN
LN

HIGHLAND HO
ME R
D

FALLING LEAF LN
D
O
R
O
THY
A
NNA
DR
O
M
A
R
ST

CATCHEN RD

BUNKER HILL RD

SPRING CT

WINTERBERRY CT

CORNUCOPIA CT

JACINTO VIEW RD

WINTERGREEN CT
SPRING
D
R
D
Y
S
A
R
T
D
R
M

OUNTA NI AVE

WESTERN SUNSET RD

COPPERLEAF LN

KINGSTON RD

COMSTOCK
RD

GOLDRUSH
PL

PRAIRIE
PL

FOOTHILL
DR
G

OLDEN S
KY
C
T
KELLO
G
G
D
R
41S
T
S
T
40TH AVE
ALDER
C
T
LEGEND
Zone 4
TR 32109
Landscaped Areas
M:\GIS-Assessment\Banning\LM
D1_Zone4.mxd; Map Date 16 Apr 2025 0 250 500 750 1,000
Feet

CITY OF BANNING
494
Landscape Maintenance Areas
LMD1 Zone 5
Riverside Co. GIS,January, 2025

ECLIPSE
DR

WILSON ST

MOONBEAM DR
G
R
O
VE S
T
DAWN
LN

SUNRAY CT
S
TA
R
G
A
ZE WAY
LUNA
R LN
SIM
S
S
T
18TH S
T
19TH S
T
20TH S
T

SUNRISE AVE
HALFM
O
O
N
C
T
S
TA
RLIGHT
C
T

SILVER STAR
DR

SUNVIEW
DR
HARVE
ST M
O
ON LN
LEGEND
Zone 5
TR 23598
Landscaped Areas
M:\GIS-Assessment\Banning\LM
D1_Zone5.mxd; Map Date 16 Apr 2025 0 250 500 750 1,000
Feet

CITY OF BANNING
495
L
andscapeMaintenanceAreas
LMD1Zone6
Riverside Co. GIS, January, 2025
B
R
YA
N
S
T

DRIFTWOOD CIR

HATHAWAY ST

LISA LN
C
H
A
R
L
E
S
S
T
W
E
S
L
E
Y
S
T
A
D
A
M
S
T
LEGENDZo
ne6
TR28252
LandscapedAreas
M:\GIS-Assessment\Banning\LMD1_Zone6.mxd; Map Date 16 Apr 2025 02505007501,000Fe
et

CITYOFBANNING
496
Landscape Maintenance Areas
LMD1 Zone 7
Riverside Co. GIS,January, 2025

WILSON ST

PALM DR

HIGHLAND HO
ME R
D

HOFFER ST

DOROTHY
ANNA
D
R

CATCHEN RD

RED BLUFF LN

GILMAN ST

ELSIE LEE CIR
M

OUNTAIN AVE

TERRY LEE CIR
O
M
A
R
ST
SPRING
D
R

FALLING LEAF LN
ELM DR

WINTERGREEN CT CORNUCOPIA CT
DYSART
DR

WESTERN SUNSET RD

PEPPER LN
41S
T
S
T
ELISA
DAWN
DR

FOOTHILL
D
R

MERIDIAN AVE

CEDAR LN
LEGEND
Zone 7
TR 30793
Landscaped Areas
M:\GIS-Assessment\Banning\LM
D1_Zone7.mxd; Map Date 16 Apr 2025 0 250 500 750 1,000
Feet

CITY OF BANNING
497
L
andscapeMaintenanceAreas
LMD1Zone8
Riverside Co. GIS, January, 2025
B
R
YA
N
S
T
C
H
A
R
L
E
S
S
T

HATHAWAY ST
V
I
C
T
O
R
Y
AV
E

DRIFTWOOD CIR

HARGRAVE ST

JUAREZ ST

HERMOSA AVE

LISA LN

CALDERON WAY
A
D
A
M
S
T
B
R
YA
N
S
T
C
H
A
R
L
E
S
S
T

HATHAWAY ST
V
I
C
T
O
R
Y
AV
E

DRIFTWOOD CIR

HARGRAVE ST

LISA LN
A
D
A
M
S
T
LEGENDZo
ne8
TR31834
TR31833
LandscapedAreas
M:\GIS-Assessment\Banning\LMD1_Zone8.mxd; Map Date 16 Apr 2025 02505007501,000Fe
et

CITYOFBANNING
498
L
andscapeMaintenanceAreas
LMD1Zone9
Riverside Co. GIS, January, 2025
C
H
A
R
L
E
S
V
I
C
T
O
R
Y
AV
E

HARGRAVE ST

HERMOSA AVE

CALDERON WAY
LEGENDZo
ne9
TR31835
LandscapedAreas
M:\GIS-Assessment\Banning\LMD1_Zone9.mxd; Map Date 16 Apr 2025 02505007501,000Fe
et

CITYOFBANNING
499
L
andscapeMaintenanceAreas
LMD1Zone10
Riverside Co. GIS, January, 2025
R
E
D
B
L
U
F
F
L
N

DYSART DR

CYPRESS
ST

MOUNTAIN AVE
G
I
L
M
A
N
S
T

PEPPER LN

FOOTHILL DR
O
A
K
L
N
F
R
A
S
E
R
P
L
E
V
E
R
G
R
E
E
N
L
N

MAGNOLIA PL

MERIDIAN AVE

BILBERRY LN

PINE CIR

WILLOW PL

EUCALYPTUS DR
D
A
I
S
Y
L
N

SYCAMORE CT
WOODLN
G
C
T
C
H
E
S
T
N
U
T
L
N
C
E
D
A
R
L
N
LEGENDZo
ne10
TR30906
LandscapedAreas
M:\GIS-Assessment\Banning\LMD1_Zone10.mxd; Map Date 16 Apr 2025 04008001,200Fe
et

CITYOFBANNING
500
L
andscapeMaintenanceAreas
LMD1Zone11
Riverside Co. GIS, January, 2025
PA
L
M
D
R
M
R
E
D
B
L
U
F
F
L
N

OUNTAIN AVE
GIL
MAN

ST TERRY LEE CIR

CYPRESS
ST

BILBERRY LN

FOOTHILL DR

WILLOW PL

PINE CIR
O
A
K
L
N

PEPPER LN
DYSART
DR
ELISA
DAWN
DR

SYCAMORE CT
C
H
E
S
T
N
U
T
L
N
C
E
D
A
R
L
N
LEGENDZo
ne11
TR32370
LandscapedAreas
M:\GIS-Assessment\Banning\LMD1_Zone11.mxd; Map Date 16 Apr 2025 04008001,200Fe
et

CITYOFBANNING
501
Engineer’s Report for FY 2025-26
City of Banning
Landscape Maintenance District No. 1
April, 2025
Prepared by: Public Works Department,
City of Banning
99 E. Ramsey Street
Banning, CA 92220
502
Table of Contents
Engineer’s Report ____________________________________________________________________ i Sections
Section i. Engineer’s Statement ____________________________________________________ iv Section 1. Plans and Specifications __________________________________________________ 5 Section 2. Method of Apportionment ________________________________________________ 8 Section 3. Estimate of Costs ______________________________________________________ 12 Section 4. District Diagrams______________________________________________________ 155 Section 5. Assessment Roll ______________________________________________________ 166 Tables
Table 3-1. FY 2025-26 Budget _____________________________________________________ 12 Table 3-2. FY 2025-26 Assessment Rates ___________________________________________ 144 Diagrams
Diagram 4-1. Official Boundary Map _________________________________________________ 15 Appendix
Appendix A. Assessment Roll ________________________________________________________ A 503
Engineer’s Report for FY 2025-2026 City of
Banning Landscape Maintenance District No. 1 i.

AGENCY: CITY OF BANNING
PROJECT: ENGINEER'S REPORT
DISTRICT: LANDSCAPE MAINTENANCE DISTRICT NO. 1
TO: CITY COUNCIL OF CITY OF BANNING

STATE OF CALIFORNIA
REPORT PURSUANT TO "LANDSCAPING AND LIGHTING ACT OF 1972" Pursuant to the order of the City Council of the City of Banning, this report is prepared in compliance with the requirements of Article 4, Chapter 1, Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of the State of California.

This report presents the engineering analysis for the 2025/2026 Fiscal Year renewal of the district known as:

LANDSCAPE MAINTENANCE DISTRICT NO. 1

CITY OF BANNING
(Hereinafter referred to as "District")
This District, by special benefit assessments, provides funding for the servicing and maintenance of certain landscaped areas within the City of Banning, all of which are located in public right-of-ways in the City of Banning.

Section 22573, Landscaping and Lighting Act of 1972, requires assessments to be levied according to benefit rather than according to assessed value. The section states:
"The net amount to be assessed upon lands within as assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.

The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000 of the Streets and Highways Code, State of California)."
The 1972 Act also provides for the classification of various areas within an assessment district into difference zones where;
"by reason of variations in the nature, location and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements. A zone shall consist of all territory which will receive substantially the same degree of benefit from the improvements." An assessment district may consist of contiguous or noncontiguous areas.

As the assessments are levied on the basis of benefit, they are considered a user's fee, not a tax and therefore, are not governed by Article XIIIA of the California Constitution. 504
Engineer’s Report for FY 2025-2026 City of
Banning Landscape Maintenance District No. 1 ii.

Properties owned by public agencies, such as a City, County, State or the Federal Government, are not assessable without the approval of the particular agency and, normally, are not assessed.

PROPOSITION 218
On November 5, 1996, the California electorate approved Proposition 218, the “Right to Vote on Taxes Act.” Proposition 218 adds articles XIIIC and XIIID to the California Constitution and makes numerous changes to local government finance law. Proposition 218 provides in relevant part:

No …assessment … shall be assessed by any agency upon any parcel of property… as an incident of property ownership except:
(1) The ad valorem property tax…
(2) Any special tax receiving a two-thirds vote..

There are exceptions to this provision. Article XIIID, Section 5, Subsection (b) provides: Any assessment imposed pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment is initially imposed. Subsequent increases in such assessments shall be subject to the procedures and approval process set forth in Section 4.

SECTION 1 PLANS AND SPECIFICATIONS: Provides a description of the appurtenant Zones within the District and the overall nature and extent of the improvements and services provided. The proposed increased assessments as outlined in this Report are based on the local landscaping improvements and appurtenant facilities that provide a special benefit to the properties within these Zones and operational expenses authorized pursuant to the Landscape and Lighting Act of 1972.

SECTION 2 METHOD OF APPORTIONMENT: Provides a discussion of the general and special benefits associated with the overall local landscaping improvements provided within the District (Proposition 218 Benefit Analysis). This Section also outlines the method of calculating each property’s proportional special benefit necessary to calculate the property’s annual assessment. This method of apportionment is consistent with the previously adopted method of apportionment for the District, which was approved by the property owners in a protest ballot proceeding conducted when the original Zones were formed.

SECTION 3 ESTIMATE OF COSTS: The budget identifies an estimate of anticipated annual expenses to service, maintain, and operate existing landscape improvements within each Zone for FY 2025-26 including, but not limited to, servicing of those improvements and related facilities, utility costs, contractor costs and related incidental expenses authorized by the 1972 Act. The budget also identifies the maximum and proposed assessment rates for each Zone of the District.

SECTION 4 DISTRICT DIAGRAMS: Showing the boundaries of the Zones within the District and the parcels determined to receive special benefit from the various Zone improvements. These diagrams also provide a visual depiction of the location of the landscaped areas being maintained. Parcel identification, the lines and dimensions of each lot, parcel and subdivision of land within the Zones are shown on the Riverside County Assessor's Parcel Maps and shall include any subsequent lot 505
Engineer’s Report for FY 2025-2026 City of
Banning Landscape Maintenance District No. 1 iii.
line adjustments or parcel changes therein. Reference is hereby made to the Riverside County Assessor’s Parcel Maps for a detailed description of the lines and dimensions of each lot and parcel of land within the Zones.

SECTION 5 ASSESSMENT ROLL: A listing of the proposed assessment amount for each parcel within the District.

The proposed assessment amount for each parcel is based on the parcel's calculated proportional special benefit as outlined in the method of apportionment and proposed assessment rates established in the District Budget. These assessment amounts represent the assessments proposed to be levied and collected on the Riverside County Tax Rolls for FY 2025-26. 506
Engineer’s Report for FY 2025-2026 City of
Banning Landscape Maintenance District No. 1 iv.
i. Engineer’s Statement ____________________________________________________________________ I, Nathan Smith, a Professional Civil Engineer, acting on behalf of the City of Banning (the "City"), pursuant to the Landscaping and Lighting Act of 1972 (California Streets and Highways Code Section 22500 et seq.) (the "1972 Act"), do hereby submit the following:

Pursuant to Article XIII D, Section 4 of the California Constitution, presenting plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations, and servicingofthe improvementsforthe referenced fiscal year, an assessmentofthe estimated costs of the maintenance, operations and servicing the improvements, assessing the net amount upon all assessable lots and/or parcels within each Zone in proportion to the special benefit received thereby setting the proposed increased assessments;
Reference is hereby made to the Riverside County Assessor’s Parcel Maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council of the City of Banning (the "City Council").

Executed this day of 2025.

Nathan Smith, P.E.

Professional Civil Engineer No. 74754
Deputy Director of Public Works/City Engineer
City of Banning, State of California
Final approval, confirmation and levy of the annual assessments and all matters in the Engineer's Report were made on the day of 2025, by adoption of Resolution No.
by the City Council of the City of Banning.

Sandra Calderon, Acting Administrative City Clerk
City of Banning, State of California
A copy of the Preliminary Assessment Roll and Engineer's Annual Levy Report were filed in the Office of the City Clerk on the day of 2025.

Sandra Calderon, Acting Administrative City Clerk
City of Banning, State of California
507
Plans and Specifications
Engineer’s Report for FY 2025-26 City of
Banning Landscape Maintenance District No. 1 5

DESCRIPTION OF THE DISTRICT
The territory within this District consists of all lots and parcels of land that receive special benefit from the landscape improvements maintained and funded by the District assessments. The boundary of the District is completely within the City limits and is shown on the District Location Map in Section 4. Each parcel within the District is assigned to a Zone that funds landscape maintenance services that specially benefit that parcel. The District is comprised of property within the following Tracts.

1. Tract 21882 10. Tract 30222

2. Tract 22810 11. Tract 30793 (Annexation No. 1)

3. Tract 22811 12. Tract 30906 (Annexation No. 1)

4. Tract 22913 13. Tract 31833 (Annexation No. 1)

5. Tract 23446 14. Tract 31834 (Annexation No. 1)

6. Tract 23598 15. Tract 31835 (Annexation No. 1)

7. Tract 28252 (Annexation No. 1) 16. Tract 32109

8. Tract 29721 17. Tract 32370 (Annexation No. 2)

9. Tract 30186
The Tracts indicated above have been included in the District as a condition of tract approval. All parcels of Real Property included within the District are described in detail on maps on file in the Riverside County Assessor's Office and in the Office of the City Engineer.

ZONE DESCRIPTION AND IMPROVEMENTS
The boundaries of each Zone within the District are based on the improvements being maintained through the District assessments and the relationship and/or proximity of the developments and properties that derive special benefit from those specific improvements. The location, extent and types of improvements or similar types of improvements identified within each Zone and the various parcels and developments that created the need for such improvements were utilized in establishing the boundaries of these Zones and proportional special benefit cost allocations. Because most Zone improvements are the result of, and associated with, a particular development or group of developments, the perimeter boundaries of the Zones are typically defined by the perimeter streets of that Zone. The following is a brief description and summary of the landscaped areas associated with each Zone.

Zone 1 – Tract Nos. 22810, 22811, 22913, 30186 and 30222:

Comprised of residential properties generally located on the northeast corner of W. Wilson Street and Mountain Avenue. The total landscaping area being maintained is approximately 125,343 square feet, fronting West Wilson Street and Mountain Avenue, it includes a retention basin. Beginning this FY 25/26, the Parks Department will maintain Richard Sanchez Park and trail since the general benefit to the public outweighs the special benefit 508
Plans and Specifications
Engineer’s Report for FY 2025-26 City of
Banning Landscape Maintenance District No. 1 6
bestowed to the residents within Zone 1. The Park and trail are deemed to provide a citywide benefit and thus will be maintained by the City.

Zone 2 – Tract Nos. 21882 and 23446:

Comprised of residential properties generally located south of W. Wilson Steet and west of Omar Street. The total landscaping area being maintained is approximately 92,301 square feet fronting W. Wilson Street and Highland Home Road including the median on Highland Home Road.

Zone 3 – Tract No. 29721:

Comprised of residential properties generally located on the southeast corner of W. Wilson Street and Omar Street. The total landscaping area being maintained is approximately 11,652 square feet fronting the tract on W.

Wilson Street and Omar Street. Also being maintained is the slope area south of Western Sunset Avenue.

Zone 4 – Tract No. 32109:

Comprised of residential properties generally located on the southwest corner of W. Wilson Street and Omar Street. The total landscaping area being maintained is approximately 18,014 square feet fronting the tract on W.

Wilson Street as well as the interior landscaping on Alder Court.

Zone 5 – Tract No. 23598:

Comprised of residential properties generally located on the northeast corner of W. Wilson Street and Eclipse Drive. The total landscaping area being maintained is approximately 29,860 square feet fronting the tract on W.

Wilson Street and Eclipse Drive. Also maintained is the landscaping on the interior street, Moon Beam Drive.

Zone 6 – Tract No. 28252:

Comprised of residential properties generally located on the southwest corner of Charles Street and Hathaway Street. The total landscaping area being maintained is approximately 37,260 square feet fronting the tract on S.

Hathaway Street and includes a retention basin.

Zone 7 – Tract No. 30793:

Comprised of residential properties generally located north of W. Wilson Street and west of Mountain Avenue.

The total landscaping area being maintained is approximately 14,392 square feet fronting the tract on W. Wilson Street and Omar Street and includes open space on the interior street, Foothill Drive.

Zone 8 – Tract Nos. 31834 and 31833:

Comprised of residential properties generally located north of Wesley Street and east of Hargrave Street. The total landscape area being maintained is approximately 19,478 square feet fronting both tracts on Charles Street.

Zone 9 – Tract No. 31835:

Comprised of residential properties generally located on the southwest corner of Charles Street and Hargrave Street. The total landscape area being maintained is 51,469 square feet surrounding the tract on Charles Street, S. Hargrave Street, and E. Victory Avenue, including the equestrian trail. Due to the lack of use of its intended purpose and frequent vandalism, the vinyl fence portion of the equestrian trail shall be physically removed and deleted from future maintenance obligations.

Zone 10 – Tract No. 30906:

Comprised of residential properties generally located north of Cedar Lane and west of Mountain Avenue. The total landscape area being maintained is 146,307 square feet fronting the tract on Mountain Avenue and both sides of Oak Lane from Mountain Avenue to Bilberry Lane. Also being maintained is a shared retention basin with Zone

11. Zone 11 – Tract No. 32370:
509
Plans and Specifications
Engineer’s Report for FY 2025-26 City of
Banning Landscape Maintenance District No. 1 7
Comprised of residential properties generally located north and south of Cedar Lane and west of Mountain Avenue. The total landscape area being maintained is 4,731 square feet fronting the tract on Mountain Avenue.

Also being maintained is a shared retention basin with Zone 10.

DISTRICT FACILITIES AND IMPROVEMENTS
The landscape improvements and facilities being serviced and maintained within the District are as follows:

1. Landscaped street medians and parkways

2. Landscaped perimeter strips and backup walls

3. Landscaped hillsides with high visibility

4. Landscaped side slopes adjacent to sidewalks

5. Landscaped flood detention or retention basins, open spaces, and equestrian trails

6. Drainage channel bordering Tract 23446

7. Irrigation of improvements applicable to the items listed above.

Servicing includes the furnishing of water and electricity for the irrigation of any landscaping, the operation of any fountains, and the maintenance of any other improvements.

Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of any improvement, including:

1. The repair, redesign, removal, or replacement of all or any part of any landscape improvement

2. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, and treating disease or injury

3. The removal of trimmings, rubbish, debris, and other solid waste. 510

2. Method of Apportionment
Engineer’s Report for FY 2025-26 City of
Banning Landscape Maintenance District No. 1 8
PROPOSITION 218 COMPLIANCE
On November 5, 1996, California voters approved Proposition 218, entitled “Right to Vote on Taxes Act,” which added Article XIIID to the California Constitution. While its title refers only to taxes, Proposition 218 establishes new procedural requirements for the formation and administration of assessment districts. Proposition 218 also requires that with certain specified exceptions, which are described below, all existing assessment districts must be ratified by the property owners within the District using the new procedures.

Some of these exceptions include:

1. Any assessments imposed exclusively to finance the capital cost or maintenance and operation expenses for streets.

2. Any assessments levied pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment was initially imposed.

However, even if assessments are initially exempt from Proposition 218, if the assessments are increased in the future, the City will need to comply with the provisions of Proposition 218 for that portion of the increased assessment formula (e.g., increase in the Consumer Price Index).

Proposition 218 does not define the term “streets,” however, based on the opinions of the public agency officials, attorneys, assessment engineers, and Senate Bill 919, it has been determined that streets include all public improvements located within the street rights-of-way. This would include median and parkway landscaping, traffic signals, safety lighting, and street lighting.

Proposition 218 defines “assessment” as “any levy or charge upon real property by an agency for a special benefit conferred upon the real property.” Cal. Const., art. XIIID, §2(b). A special assessment, sometimes called a “benefit assessment,” is a charge generally levied upon parcels of real property to pay for benefits the parcels receive from local improvements. Special assessments are levied according to statutory authority granted by the Legislature or, in some instances, local charters. Distinguishing among taxes, fees, and assessments can be difficult and often depends on the context in which the distinction is made. For example, taxes, assessments, and property-related fees may all be imposed on property. The key feature that distinguishes an assessment from a tax, fee, or charge is the existence of a special benefit to real property. Without identifying a special benefit, there can be no assessment.

DISTINGUISHING GENERAL AND SPECIAL BENEFIT
Proposition 218 added a set of procedures and requirements, which local government must follow to levy an assessment. In addition to notice, hearing, and assessment ballot proceedings, Proposition 218 provides that “only special benefits are assessable” and requires a local government to “separate the general benefits from the special benefits conferred on a parcel.”
By its nature, most public improvements financed through an assessment district contain an element of public benefit. The test is: does there exist, with relation to the improvement, a special benefit to the property assessed? The law requires that portion of the cost of the improvement, which benefits the public generally to be separated from that portion of the cost of the improvement, which specially benefits assessed properties. Proposition 218 provides the following definition of “special benefit”:
“Special benefit” means a particular and distinct benefit over, and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefit”. 511

2. Method of Apportionment
Engineer’s Report for FY 2025-26 City of
Banning Landscape Maintenance District No. 1 9
General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to be funded by the District's Zone assessments and the proximity and relationship to properties to be assessed, it is evident these improvements are local improvements that were installed for the specific benefit of the various tracts and zones within the District. The maintenance of these improvements provides a direct and particular benefit to those properties (i.e. a "special benefit") and provides no specific general benefit.

Richard Sanchez Park and trail, a neighborhood park built as part of the development of Tract Nos. 22810, 22811, 22913, 30186 and 30222, and is located within the boundaries of Zone 1. The City has determined that the general benefit to the public outweighs the special benefit bestowed to the residents within Zone 1. The Park and trail are used by city residents in surrounding neighborhoods not within this zone, and therefore deemed to provide citywide benefit and will be maintained by the City Parks Department in FY 25/26.

METHOD OF APPORTIONMENT
Pursuant to the Landscaping and Lighting Act of 1972 and Article XIII D of the Constitution of the State of California, all parcels that have special benefit conferred upon them as a result of the maintenance and operation of improvements shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire cost of the maintenance and operation of the improvements. Only parcels that receive direct special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

The maintenance and servicing of public landscaping facilities installed and constructed in public places in the City of Banning provides a special benefit which is received by each and every lot or parcel within the specified zones of benefit in the District, tending to enhance the aesthetic appeal of parcels within the landscaping zone and provide a sense of community. Such landscaping improves erosion resistance and dust control, resulting in additional special benefit. The primary benefits of landscaping are as set forth below:

1. Improved aesthetic appeal of nearby parcels due to landscaped backup walls.

2. Improved erosion resistance.

3. Improved dust control.

4. Provides potential “nature walk” for neighborhood.

5. A sense of community pride resulting from well-maintained green spaces.

6. Beautifies and makes useful flood control facilities that would otherwise be unsightly and potentially dangerous.

7. The enhancement of the value of property which results from the foregoing benefits.

ASSESSMENT FORMULA
To proportionally allocate special benefit to each parcel, it is necessary to correlate each property’s proportional benefit to other properties that benefit from the improvements and services being funded. In order to do this, the assessment methodology assigns each parcel a number of Assessment Units (AUs) based on land use. One AU is defined as the special benefit received by a single-family home.

Single-Family Residential (SFR) property is used as the basic unit of measure and assigned an assessment unit (AU) of one (1).
512

2. Method of Apportionment
Engineer’s Report for FY 2025-26 City of
Banning Landscape Maintenance District No. 1 10
Vacant property receives no special benefit from landscaping installed in close proximity to it and is therefore assigned zero AUs, until developed.

Multi-family units (duplexes, triplexes and apartments) are assessed at 0.9 AU for the first 20 units, 0.8 AU for the next 30 units plus the 18 AU for the first 20 units, etc. Please refer to the Assessment Formula for the entire multifamily formula. Multi-family units are assessed at a reduced rate because such units are generally smaller in size than SFR units and therefore have less benefit accruing to them.

Commercial/industrial parcels are assessed at a rate of 5 AUs per acre. The rationale for this is based upon the fact that the majority of SFR parcels have areas between 7,200 and 8,500 square feet. The number of such parcels of land contained in one acre is approximately five (5). Therefore, commercial/industrial property relates to SFR property at 5 AUs per acre. Public utility parcels are assessed at the same rate as commercial parcels for the same reason. Railroad parcels, which contain railroad tracks, are exempt because they receive no benefit from landscaping.

Special land uses are assessed based on a reasonable relationship to SFR parcels. For example, churches are assessed 2 AUs per parcel because they tend to have a benefit that is greater than that received by an SFR but less than a commercial/industrial parcel.

LIMITATION ON ANNUAL ASSESSMENT INCREASES
For the purpose of determining assessments for each fiscal year beyond FY 2025-26, the annual assessments may be increased without further notice or public hearing by a percentage equal to the increase in the Consumer Price Index (CPI) for all Urban Consumers in the Riverside-San Bernardino-Ontario, CA area, published by the United States Department of Labor, Bureau of Labor Statistics during the preceding available year, provided however, that any such increase shall not exceed five percent (5%) per fiscal year. Each fiscal year the City shall compute the percentage difference between the CPI on January 1, and the CPI for the previous January 1 or a similar time period. This percentage difference shall then establish the range of increased assessments allowed based on CPI.

Note: The City will charge a 2.94% CPI increase to the Assessment Units from Annexation No. 1 and Annexation No. 2 Tracts (Zones 6 through 11) only for FY 2025/2026.

CALCULATION OF ASSESSMENTS
An assessment amount per AU is calculated as follows:

The amount identified as the Total Revenue Costs is divided by the Total AUs of parcels to be Assessed to establish the "Assessment Rate" or "Assessment per AU" for the fiscal year. The Assessment Rate is then applied to each individual parcel's total AUs to calculate the parcel’s proportionate special benefit and assessment obligation for the improvements. The original Assessment Units were established in this manner many years ago when the tract was annexed into LMD No.1 but now can only be increased through the Proposition 218 process. The revenue formula shown on the next page must be utilized since the Assessments cannot be increased to rise with the increased costs due to Proposition 218 limitations, except for Zones 6 through 11, which have an approved CPI clause.

Total Estimated Revenues ÷ Total AU (to be Assessed) = Assessment per AU 513

2. Method of Apportionment
Engineer’s Report for FY 2025-26 City of
Banning Landscape Maintenance District No. 1 11
Example
The FY 2025-26 Total Estimated Revenue for Zone 1 is $34,739.10. There are 319 Assessment Units (AU) in this Zone. To determine the Assessment per AU, due to Proposition 218 limits on increasing the Assessment, the current $108.90/AU must continue to be used:
$34,739.10 ÷ 319 = $108.90 per AU
514

3. Estimate of Costs
Engineer’s Report for FY 2025-26 City of
Banning Landscape Maintenance District No. 1 12

DISTRICT BUDGET
The following budgets outline each Zone’s estimated cost to maintain the Zone’s improvements and the anticipated expenditures for FY 2025-26.

Table 3-1
FY 2025-26 Budget
Budget Fiscal Year 2025-26
Zone 1 Zone 2 Zone 3
Tract Nos.
22810, 22811,
22913, 30186, 30222
Tract Nos.
21882 & 23446
Tract No.
29721

DIRECT COSTS
Landscape Contract $15,355.12 $15,265.49 $1,187.35
Utilities (water and electric costs) $3,973.25 $9,959.18 $638.10 Landscape Maintenance Costs (PW staff, repairs,
plants, etc.) $6,000.00 $3,500.00 $1,000.00
TOTAL DIRECT COSTS $25,328.37 $28,724.67 $2,825.45
TOTAL COSTS $25,328.37 $28,724.67 $2,825.45

PROPOSED ASSESSMENT RATE
AUs 319 272 21
FY 2025-26 Assessment Rate $108.90 $113.31 $113.31
TOTAL REVENUE $34,739.10 $30,820.32 $2,379.51
FY 2025-26 Budget
Budget Fiscal Year 2025-26
Zone 4 Zone 5 Zone 6 Zone 7
Tract No.
32109
Tract No.
23598
Tract No.
28252
Tract No.
30793

DIRECT COSTS
Landscape Contract $2,228.01 $5,395.92 $6,507.82 $2,174.46 Utilities (water and electric costs) $2,053.00 $4,353.85 $1,516.90 $774.34 Landscape Maintenance Costs (PW staff, repairs,
plants, etc.) $1,000.00 $1,000.00 $1,000.00 $1,000.00
TOTAL DIRECT COSTS $5,281.01 $10,749.77 $9,024.72 $3,948.80 TOTAL COSTS $5,281.01 $10,749.77 $9,024.72 $3,948.80

PROPOSED ASSESSMENT RATE
AUs 38 97 70 43
FY 2025-26 Assessment Rate $113.31 $98.91 $267.55 $267.55 TOTAL REVENUE $4,305.78 $9,594.27 $18,728.50 $11,504.65 515

3. Estimate of Costs
Engineer’s Report for FY 2025-26 City of
Banning Landscape Maintenance District No. 1 13
FY 2025-26 Budget
CPI of 2.94% applied to 2005 Annexation No. 1 and 2023 Annexation No. 2 Tracts only, Zones 6 -11.

Budget Fiscal Year 2025-26
Zone 8 Zone 9 Zone 10 Zone 11
Tract Nos.
31833 &
31834
Tract No.
31835
Tract No.
30906
Tract No.
32370

DIRECT COSTS
Landscape Contract $2,654.14 $6,214.11 $6,696.12 $1,323.54 Utilities (water and electric costs) $2,485.75 $3,612.06 $7,600.27 $2,628.30 Landscape Maintenance Costs (PW staff, repairs,
plants, etc.) $1,000.00 $2,000.00 $2,000.00 $500.00
TOTAL DIRECT COSTS $6,139.89 $11,826.17 $16,296.39 $4,451.84 TOTAL COSTS $6,139.89 $11,826.17 $16,296.39 $4,451.84

PROPOSED ASSESSMENT RATE
AUs

35 33

87 19
FY 2025-26 Assessment Rate $267.55 $267.55 $267.55 $415.83 TOTAL REVENUE $9,364.25 $8,829.15 $23,276.85 $7,900.77
516

3. Estimate of Costs
Engineer’s Report for FY 2025-26 City of
Banning Landscape Maintenance District No. 1 14

ASSESSMENT RATES
The following shows the assessment rates applicable to each Zone for FY 2025-26 based on the budget, the method of apportionment presented in this Report and Proposition 218 limits on increasing the Assessment.

Table 3-2
FY 2025-26 Proposed Assessment Rates
Tracts Zone Rates Total Assessment
22810, 22811, 22913, 30186, 30222 Zone 1 $108.90 per AU $34,739.10 21882 & 23446 Zone 2 $113.31 per AU $30,820.32
29721 Zone 3 $113.31 per AU $2,379.51
32109 Zone 4 $113.31 per AU $4,305.78
23598 Zone 5 $98.91 per AU $9,594.27
28252 Zone 6 $267.55 per AU $18,728.50
30793 Zone 7 $267.55 per AU $11,504.65
31833 & 31834 Zone 8 $267.55 per AU $9,364.25
31835 Zone 9 $267.55 per AU $8,829.15
30906 Zone 10 $267.55 per AU $23,276.85
32370 Zone 11 $415.83 per AU $7,900.77
Total Assessments: $161,443.15
CPI of 2.94% applied to 2005 Annexation No. 1 and 2023 Annexation No. 2 Tracts only, Zones 6 -11. 517

4. District Diagrams
Engineer’s Report for FY 2025-26
Landscape Maintenance District No. 1 15

DISTRICT DIAGRAM
The following diagram depicts the parcels within the Zones that make up the District, which are those that existed at the time this Report was prepared.
518

5. Assessment Roll
Engineer’s Report for FY 2025-26
Landscape Maintenance District No. 1 16

ASSESSMENT ROLL CERTIFICATION
Parcel identification for each lot within the District is based on available parcel maps and property data from the Riverside County Assessor’s Office. A listing of the parcels to be assessed within the District, along with the corresponding assessment amounts for FY 2025-26, has been attached to this Engineer's Report as Appendix "A" and is on file in the Office of the City Engineer of the City of Banning. If any parcel identified therein is submitted for collection and identified by the Riverside County Auditor/Controller of the County of Riverside to be an invalid parcel number for any fiscal year, a corrected parcel number/numbers will be identified and resubmitted to the Riverside County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment, as described in this Report and approved by the City Council.
519

APPENDIX
A
Assessment Roll
Number APN Tract Assessment Unit (AU) 1 535321001 22810 $108.90 2 535321002 22810 $108.90 3 535321003 22810 $108.90 4 535321004 22810 $108.90 5 535321005 22810 $108.90 6 535321006 22810 $108.90 7 535321007 22810 $108.90 8 535321008 22810 $108.90 9 535321009 22810 $108.90 10 535321010 22810 $108.90
11 535321011 22810 $108.90
12 535321012 22810 $108.90
13 535321013 22810 $108.90
14 535321014 22810 $108.90
15 535321015 22810 $108.90
16 535321016 22810 $108.90
17 535321017 22810 $108.90
18 535321018 22810 $108.90
19 535321019 22810 $108.90
20 535321020 22810 $108.90
21 535321021 22810 $108.90
22 535321022 22810 $108.90
23 535321023 22810 $108.90
24 535321024 22810 $108.90
25 535321025 22810 $108.90
26 535321026 22810 $108.90
27 535321027 22810 $108.90
28 535321028 22810 $108.90
29 535321029 22810 $108.90
30 535321030 22810 $108.90
31 535321031 22810 $108.90
32 535321032 22810 $108.90
33 535321033 22810 $108.90
34 535322001 22810 $108.90
35 535322002 22810 $108.90
36 535322003 22810 $108.90
37 535322004 22810 $108.90
38 535322005 22810 $108.90
520
39 535322006 22810 $108.90
40 535322007 22810 $108.90
41 535322008 22810 $108.90
42 535322009 22810 $108.90
43 535322010 22810 $108.90 1 535322012 22811 $108.90 2 535322013 22811 $108.90 3 535322014 22811 $108.90 4 535322015 22811 $108.90 5 535322016 22811 $108.90 6 535322017 22811 $108.90 7 535322018 22811 $108.90 8 535322019 22811 $108.90 9 535322020 22811 $108.90 10 535322021 22811 $108.90
11 535322022 22811 $108.90
12 535322023 22811 $108.90
13 535322024 22811 $108.90
14 535322025 22811 $108.90
15 535322026 22811 $108.90
16 535323001 22811 $108.90
17 535323002 22811 $108.90
18 535323003 22811 $108.90
19 535323004 22811 $108.90
20 535323005 22811 $108.90
21 535323006 22811 $108.90
22 535323007 22811 $108.90
23 535323008 22811 $108.90
24 535323009 22811 $108.90
25 535323010 22811 $108.90
26 535323011 22811 $108.90
27 535323012 22811 $108.90
28 535323013 22811 $108.90
29 535323014 22811 $108.90
30 535323015 22811 $108.90
31 535323016 22811 $108.90
32 535323017 22811 $108.90
33 535323018 22811 $108.90
34 535323019 22811 $108.90
35 535323020 22811 $108.90
36 535323021 22811 $108.90
37 535323022 22811 $108.90
38 535323023 22811 $108.90
39 535323024 22811 $108.90
521
1 535360002 22913 $108.90 2 535360003 22913 $108.90 3 535360004 22913 $108.90 4 535360005 22913 $108.90 5 535360006 22913 $108.90 6 535360014 22913 $108.90 7 535360015 22913 $108.90 8 535360016 22913 $108.90 9 535361028 22913 $108.90 1 535380001 30186 $108.90 2 535380002 30186 $108.90 3 535380003 30186 $108.90 4 535380004 30186 $108.90 5 535380005 30186 $108.90 6 535380006 30186 $108.90 7 535380007 30186 $108.90 8 535380008 30186 $108.90 9 535380009 30186 $108.90 10 535380010 30186 $108.90
11 535381001 30186 $108.90
12 535381002 30186 $108.90
13 535381003 30186 $108.90
14 535381004 30186 $108.90
15 535381005 30186 $108.90
16 535381006 30186 $108.90
17 535381007 30186 $108.90
18 535381008 30186 $108.90
19 535381009 30186 $108.90
20 535381010 30186 $108.90
21 535381011 30186 $108.90
22 535381012 30186 $108.90
23 535381013 30186 $108.90
24 535381014 30186 $108.90
25 535381015 30186 $108.90
26 535381016 30186 $108.90
27 535381017 30186 $108.90
28 535381018 30186 $108.90
29 535381019 30186 $108.90
30 535381020 30186 $108.90
31 535381021 30186 $108.90
522
32 535381022 30186 $108.90
33 535381023 30186 $108.90
34 535381024 30186 $108.90
35 535381025 30186 $108.90
36 535381026 30186 $108.90
37 535381027 30186 $108.90
38 535381028 30186 $108.90
39 535381029 30186 $108.90
40 535381030 30186 $108.90
41 535381031 30186 $108.90
42 535382001 30186 $108.90
43 535382002 30186 $108.90
44 535382003 30186 $108.90
45 535382004 30186 $108.90
46 535382005 30186 $108.90
47 535382006 30186 $108.90
48 535382007 30186 $108.90
49 535382008 30186 $108.90
50 535382009 30186 $108.90
51 535382010 30186 $108.90
52 535382011 30186 $108.90
53 535382012 30186 $108.90
54 535382013 30186 $108.90
55 535382014 30186 $108.90
56 535382015 30186 $108.90
57 535382016 30186 $108.90
58 535382017 30186 $108.90
59 535382018 30186 $108.90
60 535382019 30186 $108.90
61 535382020 30186 $108.90
62 535382021 30186 $108.90
63 535382022 30186 $108.90
64 535382023 30186 $108.90
65 535390001 30186 $108.90
66 535390002 30186 $108.90
67 535390003 30186 $108.90
68 535390004 30186 $108.90
69 535390005 30186 $108.90
70 535390006 30186 $108.90
71 535390014 30186 $108.90
72 535390015 30186 $108.90
73 535391001 30186 $108.90
74 535391002 30186 $108.90
75 535391003 30186 $108.90
76 535391004 30186 $108.90
523
77 535391005 30186 $108.90
78 535391006 30186 $108.90
79 535391007 30186 $108.90
80 535391008 30186 $108.90
81 535391009 30186 $108.90
82 535391010 30186 $108.90
83 535391011 30186 $108.90
84 535392001 30186 $108.90
85 535392002 30186 $108.90
86 535392003 30186 $108.90
87 535392004 30186 $108.90
88 535392005 30186 $108.90
89 535392006 30186 $108.90
90 535392007 30186 $108.90
91 535392008 30186 $108.90
92 535392009 30186 $108.90
93 535392010 30186 $108.90
94 535392011 30186 $108.90
95 535392012 30186 $108.90
96 535393001 30186 $108.90
97 535393002 30186 $108.90
98 535393003 30186 $108.90
99 535393004 30186 $108.90
100 535393005 30186 $108.90
101 535393006 30186 $108.90
102 535393007 30186 $108.90
103 535393008 30186 $108.90
104 535393009 30186 $108.90
105 535393010 30186 $108.90
106 535393011 30186 $108.90
107 535393012 30186 $108.90 1 535360018 30222 $108.90 2 535360019 30222 $108.90 3 535360020 30222 $108.90 4 535360021 30222 $108.90 5 535360022 30222 $108.90 6 535360023 30222 $108.90 7 535360024 30222 $108.90 8 535360025 30222 $108.90 9 535360026 30222 $108.90 10 535360027 30222 $108.90
11 535360028 30222 $108.90
12 535360029 30222 $108.90
13 535361001 30222 $108.90
524
14 535361002 30222 $108.90
15 535361003 30222 $108.90
16 535361004 30222 $108.90
17 535361005 30222 $108.90
18 535361006 30222 $108.90
19 535361007 30222 $108.90
20 535361008 30222 $108.90
21 535361009 30222 $108.90
22 535361010 30222 $108.90
23 535361011 30222 $108.90
24 535361012 30222 $108.90
25 535361013 30222 $108.90
26 535361014 30222 $108.90
27 535361015 30222 $108.90
28 535361016 30222 $108.90
29 535361017 30222 $108.90
30 535361018 30222 $108.90
31 535361019 30222 $108.90
32 535361020 30222 $108.90
33 535361021 30222 $108.90
34 535361022 30222 $108.90
35 535361023 30222 $108.90
36 535361024 30222 $108.90
37 535361025 30222 $108.90
38 535362001 30222 $108.90
39 535362002 30222 $108.90
40 535362003 30222 $108.90
41 535362004 30222 $108.90
42 535362005 30222 $108.90
43 535362006 30222 $108.90
44 535362007 30222 $108.90
45 535362008 30222 $108.90
46 535362009 30222 $108.90
47 535362010 30222 $108.90
48 535362011 30222 $108.90
49 535362012 30222 $108.90
50 535362013 30222 $108.90
51 535362014 30222 $108.90
52 535362015 30222 $108.90
53 535400001 30222 $108.90
54 535400002 30222 $108.90
55 535400003 30222 $108.90
56 535400004 30222 $108.90
57 535400005 30222 $108.90
58 535400006 30222 $108.90
525
59 535400007 30222 $108.90
60 535400008 30222 $108.90
61 535400009 30222 $108.90
62 535400010 30222 $108.90
63 535400011 30222 $108.90
64 535400012 30222 $108.90
65 535400013 30222 $108.90
66 535400014 30222 $108.90
67 535400015 30222 $108.90
68 535400016 30222 $108.90
69 535400017 30222 $108.90
70 535400018 30222 $108.90
71 535400019 30222 $108.90
72 535400020 30222 $108.90
73 535400021 30222 $108.90
74 535400022 30222 $108.90
75 535400023 30222 $108.90
76 535400024 30222 $108.90
77 535400025 30222 $108.90
78 535400026 30222 $108.90
79 535400027 30222 $108.90
80 535400028 30222 $108.90
81 535401001 30222 $108.90
82 535401002 30222 $108.90
83 535401003 30222 $108.90
84 535401004 30222 $108.90
85 535401005 30222 $108.90
86 535401006 30222 $108.90
87 535401007 30222 $108.90
88 535401008 30222 $108.90
89 535401009 30222 $108.90
90 535401010 30222 $108.90
91 535401011 30222 $108.90
92 535401012 30222 $108.90
93 535401013 30222 $108.90
94 535401014 30222 $108.90
95 535401015 30222 $108.90
96 535401016 30222 $108.90
97 535401017 30222 $108.90
98 535401018 30222 $108.90
99 535401019 30222 $108.90
100 535401020 30222 $108.90
101 535401021 30222 $108.90
102 535401022 30222 $108.90
103 535401023 30222 $108.90
526
104 535401024 30222 $108.90
105 535401025 30222 $108.90
106 535402001 30222 $108.90
107 535402002 30222 $108.90
108 535402003 30222 $108.90
109 535402004 30222 $108.90
110 535402005 30222 $108.90
111 535402006 30222 $108.90
112 535402007 30222 $108.90
113 535402008 30222 $108.90
114 535402009 30222 $108.90
115 535402010 30222 $108.90
116 535402011 30222 $108.90
117 535402012 30222 $108.90
118 535402013 30222 $108.90
119 535402014 30222 $108.90
120 535402015 30222 $108.90
121 535402016 30222 $108.90
TOTAL: Tracts 22810,22811,22913, 30186 and
30222
319 AUs $34,739.10
Number APN Tract Assessment Unit (AU)
1 419341001 21882 $113.31
2 419341002 21882 $113.31
3 419341003 21882 $113.31
4 419341004 21882 $113.31
5 419341005 21882 $113.31
6 419341006 21882 $113.31
7 419341007 21882 $113.31
8 419341008 21882 $113.31
9 419341009 21882 $113.31
10 419341010 21882 $113.31
11 419341011 21882 $113.31
12 419341012 21882 $113.31
13 419341013 21882 $113.31
14 419342001 21882 $113.31
15 419342002 21882 $113.31
16 419342003 21882 $113.31
17 419342004 21882 $113.31
18 419342005 21882 $113.31
19 419342006 21882 $113.31
20 419342007 21882 $113.31
21 419342008 21882 $113.31
22 419342009 21882 $113.31
527
23 419342010 21882 $113.31
24 419342011 21882 $113.31
25 419342012 21882 $113.31
26 419342013 21882 $113.31
27 419342014 21882 $113.31
28 419342015 21882 $113.31
29 419342016 21882 $113.31
30 419342017 21882 $113.31
31 419342018 21882 $113.31
32 419342019 21882 $113.31
33 419342020 21882 $113.31
34 419342021 21882 $113.31
35 419342022 21882 $113.31
36 419342023 21882 $113.31
37 419342024 21882 $113.31
38 419342025 21882 $113.31
39 419342026 21882 $113.31
40 419342027 21882 $113.31
41 419342028 21882 $113.31
42 419342029 21882 $113.31
43 419343001 21882 $113.31
44 419343002 21882 $113.31
45 419343003 21882 $113.31
46 419343004 21882 $113.31
47 419351001 21882 $113.31
48 419351002 21882 $113.31
49 419351003 21882 $113.31
50 419351004 21882 $113.31
51 419351005 21882 $113.31
52 419351006 21882 $113.31
53 419351007 21882 $113.31
54 419351008 21882 $113.31
55 419351009 21882 $113.31
56 419351010 21882 $113.31
57 419351011 21882 $113.31
58 419351012 21882 $113.31
59 419351013 21882 $113.31
60 419351014 21882 $113.31
61 419351015 21882 $113.31
62 419351016 21882 $113.31
63 419351017 21882 $113.31
64 419351018 21882 $113.31
65 419351019 21882 $113.31
66 419351020 21882 $113.31
67 419352001 21882 $113.31
528
68 419352002 21882 $113.31
69 419352003 21882 $113.31
70 419352004 21882 $113.31
71 419352005 21882 $113.31
72 419352006 21882 $113.31
73 419352007 21882 $113.31
74 419352008 21882 $113.31
75 419352009 21882 $113.31
76 419352010 21882 $113.31
77 419352011 21882 $113.31
78 419352012 21882 $113.31
79 419352013 21882 $113.31
80 419352014 21882 $113.31
81 419352015 21882 $113.31
82 419352016 21882 $113.31
83 419352017 21882 $113.31
84 419352018 21882 $113.31
85 419353001 21882 $113.31
86 419353002 21882 $113.31
87 419353003 21882 $113.31
88 419353004 21882 $113.31
89 419353005 21882 $113.31
90 419353006 21882 $113.31
91 419353007 21882 $113.31
92 419361001 21882 $113.31
93 419361002 21882 $113.31
94 419361003 21882 $113.31
95 419361004 21882 $113.31
96 419361005 21882 $113.31
97 419361006 21882 $113.31
98 419361007 21882 $113.31
99 419361008 21882 $113.31
100 419361009 21882 $113.31
101 419361010 21882 $113.31
102 419361011 21882 $113.31
103 419361012 21882 $113.31
104 419361013 21882 $113.31
105 419361014 21882 $113.31
106 419361015 21882 $113.31
107 419361016 21882 $113.31
108 419361017 21882 $113.31
109 419361018 21882 $113.31
110 419361019 21882 $113.31
111 419362001 21882 $113.31
112 419362002 21882 $113.31
529
113 419362003 21882 $113.31
114 419362004 21882 $113.31
115 419362005 21882 $113.31
116 419362006 21882 $113.31
117 419362007 21882 $113.31
118 419362008 21882 $113.31
119 419362009 21882 $113.31
120 419362010 21882 $113.31
121 419362011 21882 $113.31
122 419362012 21882 $113.31
123 419362013 21882 $113.31
124 419362014 21882 $113.31
125 419362015 21882 $113.31
126 419362016 21882 $113.31
127 419362017 21882 $113.31
128 419363001 21882 $113.31
129 419363002 21882 $113.31
130 419363003 21882 $113.31
131 419363004 21882 $113.31
132 419363005 21882 $113.31
133 419363006 21882 $113.31
134 419363007 21882 $113.31
Number APN Tract Assessment Unit (AU) 1 537251001 23446 $113.31 2 537251002 23446 $113.31 3 537251003 23446 $113.31 4 537251004 23446 $113.31 5 537251005 23446 $113.31 6 537251006 23446 $113.31 7 537251007 23446 $113.31 8 537251008 23446 $113.31 9 537251009 23446 $113.31 10 537251010 23446 $113.31
11 537251011 23446 $113.31
12 537252001 23446 $113.31
13 537252002 23446 $113.31
14 537252003 23446 $113.31
15 537252004 23446 $113.31
16 537252005 23446 $113.31
17 537252006 23446 $113.31
18 537252007 23446 $113.31
19 537252008 23446 $113.31
20 537252009 23446 $113.31
530
21 537252010 23446 $113.31
22 537252011 23446 $113.31
23 537252012 23446 $113.31
24 537252013 23446 $113.31
25 537252014 23446 $113.31
26 537252015 23446 $113.31
27 537252016 23446 $113.31
28 537252017 23446 $113.31
29 537252018 23446 $113.31
30 537252019 23446 $113.31
31 537252020 23446 $113.31
32 537252021 23446 $113.31
33 537252022 23446 $113.31
34 537252023 23446 $113.31
35 537252024 23446 $113.31
36 537252025 23446 $113.31
37 537252026 23446 $113.31
38 537252027 23446 $113.31
39 537252028 23446 $113.31
40 537252029 23446 $113.31
41 537252030 23446 $113.31
42 537252031 23446 $113.31
43 537252032 23446 $113.31
44 537252033 23446 $113.31
45 537253001 23446 $113.31
46 537253002 23446 $113.31
47 537253003 23446 $113.31
48 537253004 23446 $113.31
49 537253005 23446 $113.31
50 537253006 23446 $113.31
51 537253007 23446 $113.31
52 537253008 23446 $113.31
53 537253009 23446 $113.31
54 537253010 23446 $113.31
55 537253011 23446 $113.31
56 537253012 23446 $113.31
57 537253013 23446 $113.31
58 537253014 23446 $113.31
59 537253015 23446 $113.31
60 537253016 23446 $113.31
61 537253017 23446 $113.31
62 537253018 23446 $113.31
63 537253020 23446 $113.31
64 537253021 23446 $113.31
65 537253022 23446 $113.31
531
66 537253023 23446 $113.31
67 537253024 23446 $113.31
68 537253025 23446 $113.31
69 537253026 23446 $113.31
70 537253027 23446 $113.31
71 537253028 23446 $113.31
72 537253029 23446 $113.31
73 537253030 23446 $113.31
74 537253031 23446 $113.31
75 537253032 23446 $113.31
76 537261001 23446 $113.31
77 537261002 23446 $113.31
78 537261003 23446 $113.31
79 537261004 23446 $113.31
80 537261005 23446 $113.31
81 537261006 23446 $113.31
82 537261007 23446 $113.31
83 537261008 23446 $113.31
84 537261009 23446 $113.31
85 537261010 23446 $113.31
86 537261011 23446 $113.31
87 537261012 23446 $113.31
88 537261013 23446 $113.31
89 537261014 23446 $113.31
90 537261015 23446 $113.31
91 537261016 23446 $113.31
92 537261017 23446 $113.31
93 537261018 23446 $113.31
94 537261019 23446 $113.31
95 537261020 23446 $113.31
96 537261021 23446 $113.31
97 537261022 23446 $113.31
98 537261024 23446 $113.31
99 537261025 23446 $113.31
100 537261026 23446 $113.31
101 537261027 23446 $113.31
102 537261028 23446 $113.31
103 537261029 23446 $113.31
104 537261030 23446 $113.31
105 537261031 23446 $113.31
106 537261033 23446 $113.31
107 537261034 23446 $113.31
108 537261035 23446 $113.31
109 537261036 23446 $113.31
110 537261037 23446 $113.31
532
111 537261038 23446 $113.31
112 537261039 23446 $113.31
113 537261040 23446 $113.31
114 537261041 23446 $113.31
115 537261042 23446 $113.31
116 537261044 23446 $113.31
117 537262001 23446 $113.31
118 537262002 23446 $113.31
119 537262003 23446 $113.31
120 537262004 23446 $113.31
121 537262005 23446 $113.31
122 537262006 23446 $113.31
123 537262007 23446 $113.31
124 537262008 23446 $113.31
125 537262009 23446 $113.31
126 537263001 23446 $113.31
127 537263002 23446 $113.31
128 537263003 23446 $113.31
129 537263004 23446 $113.31
130 537263005 23446 $113.31
131 537263006 23446 $113.31
132 537263007 23446 $113.31
133 537263008 23446 $113.31
134 537263009 23446 $113.31
135 537263010 23446 $113.31
136 537263011 23446 $113.31
137 537263012 23446 $113.31
138 537263013 23446 $113.31
TOTAL: Tracts 21882 and 23446 272 AUs $30,820.32
Number APN Tract Assessment Unit (AU)
1 537030021 29721 $113.31
2 537030022 29721 $113.31
3 537030023 29721 $113.31
4 537030024 29721 $113.31
5 537030025 29721 $113.31
6 537030026 29721 $113.31
7 537030027 29721 $113.31
8 537030028 29721 $113.31
9 537030029 29721 $113.31
10 537030030 29721 $113.31
11 537030031 29721 $113.31
12 537030032 29721 $113.31
533
13 537030033 29721 $113.31
14 537030034 29721 $113.31
15 537032001 29721 $113.31
16 537032002 29721 $113.31
17 537032003 29721 $113.31
18 537032004 29721 $113.31
19 537032005 29721 $113.31
20 537032006 29721 $113.31
21 537032007 29721 $113.31
TOTAL: Tract 29721 21 AUs $2,379.51
Number APN Tract Assessment Unit (AU)
1 537270001 32109 $113.31
2 537270002 32109 $113.31
3 537270003 32109 $113.31
4 537270004 32109 $113.31
5 537271001 32109 $113.31
6 537271002 32109 $113.31
7 537271003 32109 $113.31
8 537271004 32109 $113.31
9 537271005 32109 $113.31
10 537271006 32109 $113.31
11 537271007 32109 $113.31
12 537271008 32109 $113.31
13 537271009 32109 $113.31
14 537271010 32109 $113.31
15 537271011 32109 $113.31
16 537271012 32109 $113.31
17 537271013 32109 $113.31
18 537271014 32109 $113.31
19 537271015 32109 $113.31
20 537271016 32109 $113.31
21 537271017 32109 $113.31
22 537271018 32109 $113.31
23 537271019 32109 $113.31
24 537271020 32109 $113.31
25 537271021 32109 $113.31
26 537271022 32109 $113.31
27 537271023 32109 $113.31
28 537271024 32109 $113.31
29 537271025 32109 $113.31
30 537271026 32109 $113.31
31 537271027 32109 $113.31
32 537271028 32109 $113.31
534
33 537271029 32109 $113.31
34 537271030 32109 $113.31
35 537272001 32109 $113.31
36 537272002 32109 $113.31
37 537272003 32109 $113.31
38 537272004 32109 $113.31
TOTAL: Tract 32109 38 AUs $4,305.78
Number APN Tract Assessment Unit (AU)
1 535331001 23598 $98.91
2 535331002 23598 $98.91
3 535331003 23598 $98.91
4 535331004 23598 $98.91
5 535331005 23598 $98.91
6 535331006 23598 $98.91
7 535331007 23598 $98.91
8 535331008 23598 $98.91
9 535331009 23598 $98.91
10 535331010 23598 $98.91
11 535331011 23598 $98.91
12 535332001 23598 $98.91
13 535332002 23598 $98.91
14 535332003 23598 $98.91
15 535332004 23598 $98.91
16 535332005 23598 $98.91
17 535332006 23598 $98.91
18 535332007 23598 $98.91
19 535332008 23598 $98.91
20 535332009 23598 $98.91
21 535332010 23598 $98.91
22 535332011 23598 $98.91
23 535332012 23598 $98.91
24 535332013 23598 $98.91
25 535332014 23598 $98.91
26 535332015 23598 $98.91
27 535332016 23598 $98.91
28 535332017 23598 $98.91
29 535332018 23598 $98.91
30 535332019 23598 $98.91
31 535332020 23598 $98.91
32 535332021 23598 $98.91
33 535332022 23598 $98.91
34 535332023 23598 $98.91
35 535332024 23598 $98.91
535
36 535332025 23598 $98.91
37 535332026 23598 $98.91
38 535332027 23598 $98.91
39 535332028 23598 $98.91
40 535332029 23598 $98.91
41 535332030 23598 $98.91
42 535332031 23598 $98.91
43 535333001 23598 $98.91
44 535333002 23598 $98.91
45 535333003 23598 $98.91
46 535333004 23598 $98.91
47 535333005 23598 $98.91
48 535333006 23598 $98.91
49 535333007 23598 $98.91
50 535333008 23598 $98.91
51 535333009 23598 $98.91
52 535333010 23598 $98.91
53 535333011 23598 $98.91
54 535333012 23598 $98.91
55 535333013 23598 $98.91
56 535341001 23598 $98.91
57 535341002 23598 $98.91
58 535341003 23598 $98.91
59 535341004 23598 $98.91
60 535341005 23598 $98.91
61 535341006 23598 $98.91
62 535341007 23598 $98.91
63 535341008 23598 $98.91
64 535341009 23598 $98.91
65 535341010 23598 $98.91
66 535341011 23598 $98.91
67 535341012 23598 $98.91
68 535341013 23598 $98.91
69 535341014 23598 $98.91
70 535341015 23598 $98.91
71 535341016 23598 $98.91
72 535341017 23598 $98.91
73 535341018 23598 $98.91
74 535341019 23598 $98.91
75 535342001 23598 $98.91
76 535342002 23598 $98.91
77 535342003 23598 $98.91
78 535342004 23598 $98.91
79 535342005 23598 $98.91
80 535342006 23598 $98.91
536
81 535342007 23598 $98.91
82 535342008 23598 $98.91
83 535342009 23598 $98.91
84 535342010 23598 $98.91
85 535342011 23598 $98.91
86 535342012 23598 $98.91
87 535342013 23598 $98.91
88 535343001 23598 $98.91
89 535343002 23598 $98.91
90 535343003 23598 $98.91
91 535343004 23598 $98.91
92 535343005 23598 $98.91
93 535343006 23598 $98.91
94 535343007 23598 $98.91
95 535343008 23598 $98.91
96 535350001 23598 $98.91
97 535350002 23598 $98.91
TOTAL: Tract 23598 97 AUs $9,594.27
Number APN Tract Assessment Unit (AU)
1 543210001 28252 $267.55
2 543210002 28252 $267.55
3 543210003 28252 $267.55
4 543210004 28252 $267.55
5 543210005 28252 $267.55
6 543210006 28252 $267.55
7 543210007 28252 $267.55
8 543210008 28252 $267.55
9 543210009 28252 $267.55
10 543210010 28252 $267.55
11 543210011 28252 $267.55
12 543210012 28252 $267.55
13 543210013 28252 $267.55
14 543210014 28252 $267.55
15 543210015 28252 $267.55
16 543210016 28252 $267.55
17 543210017 28252 $267.55
18 543210018 28252 $267.55
19 543210019 28252 $267.55
20 543210020 28252 $267.55
21 543210021 28252 $267.55
22 543210022 28252 $267.55
23 543210023 28252 $267.55
537
24 543210024 28252
$267.55
25 543210025 28252
$267.55
26 543210026 28252
$267.55
27 543220001 28252
$267.55
28 543220002 28252
$267.55
29 543220003 28252
$267.55
30 543220004 28252
$267.55
31 543220005 28252
$267.55
32 543220006 28252
$267.55
33 543220007 28252
$267.55
34 543220008 28252
$267.55
35 543220009 28252
$267.55
36 543220010 28252
$267.55
37 543220011 28252
$267.55
38 543220012 28252
$267.55
39 543220013 28252
$267.55
40 543220014 28252
$267.55
41 543220015 28252
$267.55
42 543220016 28252
$267.55
43 543220017 28252
$267.55
44 543220018 28252
$267.55
45 543220019 28252
$267.55
46 543220020 28252
$267.55
47 543220021 28252
$267.55
48 543220022 28252
$267.55
49 543220023 28252
$267.55
50 543220024 28252
$267.55
51 543220025 28252
$267.55
52 543220026 28252
$267.55
53 543221001 28252
$267.55
54 543221002 28252
$267.55
55 543221003 28252
$267.55
56 543221004 28252
$267.55
57 543221005 28252
$267.55
58 543221006 28252
$267.55
59 543221007 28252
$267.55
60 543221008 28252
$267.55
61 543221009 28252
$267.55
62 543221010 28252
$267.55
63 543221011 28252
$267.55
64 543221012 28252
$267.55
65 543221013 28252
$267.55
66 543221014 28252
$267.55
67 543221015 28252
$267.55
68 543221016 28252
$267.55
538
69 543221017 28252 $267.55
70 543221018 28252 $267.55
TOTAL: Tract 28252 70 AUs $18,728.50
Number APN Tract Assessment Unit (AU)
1 535241004 30793 $267.55
2 535241005 30793 $267.55
3 535241006 30793 $267.55
4 535241007 30793 $267.55
5 535241008 30793 $267.55
6 535241009 30793 $267.55
7 535241010 30793 $267.55
8 535241011 30793 $267.55
9 535241012 30793 $267.55
10 535241013 30793 $267.55
11 535241014 30793 $267.55
12 535241015 30793 $267.55
13 535241016 30793 $267.55
14 535241017 30793 $267.55
15 535241018 30793 $267.55
16 535241019 30793 $267.55
17 535241020 30793 $267.55
18 535241021 30793 $267.55
19 535241022 30793 $267.55
20 535243013 30793 $267.55
21 535243014 30793 $267.55
22 535243015 30793 $267.55
23 535243016 30793 $267.55
24 535243017 30793 $267.55
25 535243018 30793 $267.55
26 535243019 30793 $267.55
27 535243020 30793 $267.55
28 535243021 30793 $267.55
29 535243022 30793 $267.55
30 535243023 30793 $267.55
31 535243024 30793 $267.55
32 535243025 30793 $267.55
33 535244001 30793 $267.55
34 535244002 30793 $267.55
35 535244003 30793 $267.55
36 535244004 30793 $267.55
37 535245001 30793 $267.55
38 535245002 30793 $267.55
539
39 535245003 30793 $267.55
40 535245004 30793 $267.55
41 535245005 30793 $267.55
42 535245006 30793 $267.55
43 535245007 30793 $267.55
TOTAL: Tract 30793 43 AUs $11,504.65
Number APN Tract Assessment Unit (AU)
1 543230001 31833 $267.55
2 543230002 31833 $267.55
3 543230003 31833 $267.55
4 543230004 31833 $267.55
5 543230005 31833 $267.55
6 543230006 31833 $267.55
7 543230007 31833 $267.55
8 543230008 31833 $267.55
9 543230009 31833 $267.55
10 543230010 31833 $267.55
11 543230011 31833 $267.55
12 543230012 31833 $267.55
13 543230013 31833 $267.55
14 543230014 31833 $267.55
15 543230015 31833 $267.55
16 543230016 31833 $267.55
17 543230018 31833 $267.55
1 543231001 31834 $267.55
2 543231002 31834 $267.55
3 543231003 31834 $267.55
4 543231004 31834 $267.55
5 543231005 31834 $267.55
6 543231006 31834 $267.55
7 543231007 31834 $267.55
8 543231008 31834 $267.55
9 543231009 31834 $267.55
10 543231010 31834 $267.55
11 543231011 31834 $267.55
12 543231012 31834 $267.55
13 543231013 31834 $267.55
14 543231014 31834 $267.55
15 543231015 31834 $267.55
16 543231016 31834 $267.55
17 543231017 31834 $267.55
540
18 543231018 31834 $267.55
TOTAL: Tract 31833 and 31834 35 AUs $9,364.25
Number APN Tract Assessment Unit (AU)
1 543240001 31835 $267.55
2 543240002 31835 $267.55
3 543240003 31835 $267.55
4 543240004 31835 $267.55
5 543240005 31835 $267.55
6 543240006 31835 $267.55
7 543240007 31835 $267.55
8 543240008 31835 $267.55
9 543240009 31835 $267.55
10 543240010 31835 $267.55
11 543240011 31835 $267.55
12 543240012 31835 $267.55
13 543240013 31835 $267.55
14 543240014 31835 $267.55
15 543240015 31835 $267.55
16 543240016 31835 $267.55
17 543241001 31835 $267.55
18 543241002 31835 $267.55
19 543241003 31835 $267.55
20 543241004 31835 $267.55
21 543241005 31835 $267.55
22 543241006 31835 $267.55
23 543241007 31835 $267.55
24 543241008 31835 $267.55
25 543241009 31835 $267.55
26 543241010 31835 $267.55
27 543241011 31835 $267.55
28 543241012 31835 $267.55
29 543241013 31835 $267.55
30 543241014 31835 $267.55
31 543241015 31835 $267.55
32 543241016 31835 $267.55
33 543241017 31835 $267.55
Total: Tract 31835 33 $8,829.15
Number APN Tract Assessment Unit (AU)
1 535372009 30906 $267.55
541
2 535372010 30906
$267.55
3 535372011 30906
$267.55
4 535372012 30906
$267.55
5 535372013 30906
$267.55
6 535372014 30906
$267.55
7 535372015 30906
$267.55
8 535372016 30906
$267.55
9 535372017 30906
$267.55
10 535373001 30906
$267.55
11 535373002 30906
$267.55
12 535373003 30906
$267.55
13 535373004 30906
$267.55
14 535410001 30906
$267.55
15 535410002 30906
$267.55
16 535410003 30906
$267.55
17 535410004 30906
$267.55
18 535411001 30906
$267.55
19 535411002 30906
$267.55
20 535411003 30906
$267.55
21 535411004 30906
$267.55
22 535411005 30906
$267.55
23 535411006 30906
$267.55
24 535411007 30906
$267.55
25 535411008 30906
$267.55
26 535411009 30906
$267.55
27 535411010 30906
$267.55
28 535412001 30906
$267.55
29 535412002 30906
$267.55
30 535412003 30906
$267.55
31 535412004 30906
$267.55
32 535412005 30906
$267.55
33 535412006 30906
$267.55
34 535412007 30906
$267.55
35 535412008 30906
$267.55
36 535412009 30906
$267.55
37 535412010 30906
$267.55
38 535412011 30906
$267.55
39 535412012 30906
$267.55
40 535412013 30906
$267.55
41 535412014 30906
$267.55
42 535412015 30906
$267.55
43 535412016 30906
$267.55
44 535412017 30906
$267.55
45 535412018 30906
$267.55
46 535412019 30906
$267.55
542
47 535412020 30906
$267.55
48 535412021 30906
$267.55
49 535412022 30906
$267.55
50 535412023 30906
$267.55
51 535412024 30906
$267.55
52 535412025 30906
$267.55
53 535412026 30906
$267.55
54 535412027 30906
$267.55
55 535412028 30906
$267.55
56 535412029 30906
$267.55
57 535412030 30906
$267.55
58 535412031 30906
$267.55
59 535412032 30906
$267.55
60 535412033 30906
$267.55
61 535421001 30906
$267.55
62 535421002 30906
$267.55
63 535421003 30906
$267.55
64 535421004 30906
$267.55
65 535421005 30906
$267.55
66 535421006 30906
$267.55
67 535421007 30906
$267.55
68 535421008 30906
$267.55
69 535421009 30906
$267.55
70 535421010 30906
$267.55
71 535421011 30906
$267.55
72 535421012 30906
$267.55
73 535421013 30906
$267.55
74 535421014 30906
$267.55
75 535421015 30906
$267.55
76 535421016 30906
$267.55
77 535421017 30906
$267.55
78 535421018 30906
$267.55
79 535421019 30906
$267.55
80 535421020 30906
$267.55
81 535422001 30906
$267.55
82 535422002 30906
$267.55
83 535422003 30906
$267.55
84 535422004 30906
$267.55
85 535422016 30906
$267.55
86 535422017 30906
$267.55
87 535422018 30906
$267.55
Total: Tract 30906 87$23,276.85
543
Number APN Tract Assessment Unit (AU)
1 535422005 32370 $415.83
2 535422006 32370 $415.83
3 535422007 32370 $415.83
4 535422008 32370 $415.83
5 535422009 32370 $415.83
6 535422010 32370 $415.83
7 535422011 32370 $415.83
8 535422012 32370 $415.83
9 535422013 32370 $415.83
10 535422014 32370 $415.83
11 535423001 32370 $415.83
12 535423002 32370 $415.83
13 535423003 32370 $415.83
14 535423004 32370 $415.83
15 535423005 32370 $415.83
16 535423006 32370 $415.83
17 535423007 32370 $415.83
18 535423008 32370 $415.83
19 535423009 32370 $415.83
Total: Tract 32370 19 $7,900.77
GRAND
TOTALS:
1,034 AUs $161,443.15
544
Resolution No. 2025-XX
ATTACHMENT 4
(Tentative Schedule for Updating Landscape Maintenance District No. 1) Item Council Meeting
Resolution Initiating Update March 25, 2025
Resolution of Intention (Approving Engineer’s
Report)
May 13, 2025
Resolution Confirming Assessment (Public Hearing) June 10, 2025 545
Resolution No. 2025-63
ATTACHMENT 5
Landscape Maintenance District No. 1 Tracts/Zones and Assessments for Fiscal Year 2025/2026
Tract No. No. of AU Zone
Proposed Cost/AU
(FY 2025/26)
22810 43 1 $108.90
22811 39 1 $108.90
22913 9 1 $108.90
30186 107 1 $108.90
30222 121 1 $108.90
21882 134 2 $113.31
23446 138 2 $113.31
29721 21 3 $113.31
32109 38 4 $113.31
23598 97 5 $98.91
28252 70 6 $267.55
30793 43 7 $267.55
31833 17 8 $267.55
31834 18 8 $267.55
31835 33 9 $267.55
30906* 87 10 $267.55
32370 19 11 $415.83
Total 1,034 $161,443.15
AU= Assessment Unit
CPI of 2.94% applied to 2005 Annexation No. 1 and 2023 Annexation No. 2 Tracts only, Zones 6 -11.
*Tract No. 30906 has a total of 303 AU; therefore, a total of 216 remain. 546
Resolution No. 2025-63
ATTACHMENT 6

PROJECTED ZONE RESERVE BALANCES
Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 25/26
Reserve
Balance
Available
$16,800.94 $36,779.15 $3,164.30 $4,867.49 $9,645.35 $29,614.90 $19,537.06 $10,964.03 $7,858.40 $35,021.88 $12,545.33 25/26
Total
Costs
$25,328.37 $28,724.67 $2,825.45 $5,281.01 $10,749.77 $9,024.72 $3,948.80 $6,139.89 $11,826.17 $16,296.39 $4,451.84 25/26
Total
Revenue
$34,739.10 $30,820.32 $2,379.51 $4,305.78 $9,594.27 $18,728.50 $11,504.65 $9,364.25 $8,829.15 $23,276.85 $7,900.77 25/26
Rev. –
Expenses
(Costs)
$9,410.73 $2,095.65 ($445.94) ($975.23) ($1,555.50) $9,703.78 $7,555.85 $3,224.36 ($2,997.02) $6,980.46 $3,448.93 26/27
Reserve
Balance
$26,211.67 $38,874.80 $2,718.36 $3,892.26 $8,489.85 $39,318.68 $27,092.91 $14,188.39 $4,861.38 $42,002.34 $15,994.26 547

CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Robert Fisher, Acting City Manager
PREPARED BY: Nate Smith, Deputy Director of Public Works/City Engineer Art Vela, Director of Public Works
MEETING DATE: March 25, 2025
SUBJECT: Consideration of Resolution 2025-38, Initiating Proceedings to Update Landscape Maintenance District No. 1 for Fiscal Year 2025/2026 RECOMMENDATION:

Adopt Resolution 2025-38.

BACKGROUND:

In accordance with the “Landscaping and Lighting Act of 1972” (“1972 Act”) of the Streets and Highways Code, the City Council adopted a resolution on August 14, 1990, ordering the formation of Landscape Maintenance District (LMD) No. 1, (“the District”) the boundaries of which are shown in Attachment “2.” An additional five tracts and three tentative tracts were annexed (Annexation No. 1) into LMD No. 1 when the City Council approved Resolution No. 2005-36 on May 10, 2005. Tract No. 37320 then joined LMD No. 1 on November 14, 2023 when the City Council approved Resolution No. 2023-177, as Annexation No. 2. The District, by special benefit assessments, provides funding for the servicing and maintenance of certain landscape areas within the City of Banning, all of which are located in the public right-of-way. The 1972 Act requires that assessments are to be levied according to benefit rather than according to assessed value. Adopting this resolution will initiate the proceedings to update the District for Fiscal Year 2025/2026. A tentative schedule for updating the District, as required by the “Landscaping and Lighting Act of 1972,” is attached hereto as Attachment “3” for your information.

On February 11, 2025 an update of LMD No. 1 was presented to the City Council, along with options to consider in ensuring the budget within each Zone stays within its’ means, which includes required budget cuts. The staff report and presentation are attached as Attachment “4” and the options for the Council’s consideration were listed and explained. The direction from the City Council was to research the prospect of removing Richard Sanchez Park from Zone 1 and assigning its operation and maintenance to the Parks Department. Currently, the City Attorney’s Office and Engineering Division staff are researching the process to deannex Richard Sanchez Park from the LMD and if feasible, it can be removed from the District when the Engineer’s Report for FY 25/26 is brought forward for consideration at the May 13, 2025 City Council meeting.

Additionally, the City Council requested that staff look at the possibility of removing the horse vinyl fencing from the trails within LMD No. 1. The fencing is often vandalized, leading to thousands of dollars of required repairs each year and it appears it is not used as an equestrian trail, as intended.

JUSTIFICATION:

The City Council approved the formation of LMD No. 1 by adopting Resolution No. 1990-59 on August 14, 1990. The adoption of Resolution 2025-38 will enable the City Engineer to prepare the assessments 548
for Fiscal Year 2025/2026.

FISCAL IMPACT:

None. A detailed estimate will be prepared and forwarded with the Engineer’s Report which will be bought before the City Council on May 13, 2025.

ALTERNATIVES:

Do not approve Resolution 2025-38 and provide alternative direction to staff. If this Resolution is not approved, then the assessment of properties within LMD No. 1 for FY 25/26 will not occur, leaving no revenues for the FY 25/26 budget.

BUDGETED?:

No
CONTRACT/AGREEMENT:

No
ATTACHMENTS:

1. Resolution 2025-38, LMD Proceedings.docx

2. LMD No.1 Map of Zones 1 thru 11 Combined.pdf

3. Tentative Schedule for Updating LMD No. 1.pdf

4. February 11, 2025 LMD No. 1 Options Agenda Packet.pdf 549

CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Robert Fisher, Acting City Manager
PREPARED BY: Holly Stuart, Public Works Program Manager Art Vela, Director of Public Works
MEETING DATE: May 13, 2025
SUBJECT: Consideration of Resolution 2025-64, Establishing Fiscal Year 2025/2026 Rates for Residential and Commercial Garbage, Recyclable and Organic Waste Collection, Transportation, Recycling and Disposal Services, and Making a Finding of Exemption Under the California Environmental Quality Act
RECOMMENDATION:

Adopt Resolution 2025-64.

BACKGROUND:

On April 27, 2021, the City Council approved a solid waste franchise agreement (“Franchise Agreement”) with Waste Management of the Inland Empire (“Waste Management”) for Residential and Commercial Garbage, Recyclable Materials and Organics Waste Collection, Transportation, Recycling and Disposal Services (“Solid Waste Services”), effective July 1, 2021. The Franchise Agreement establishes many Solid Waste Services provided to the community and helps ensure that the City complies with State solid waste regulations. The term of the Franchise Agreement is valid through June 30, 2041.

As part of adopting the new Franchise Agreement, the City Council established the initial rates (“Rates”) for the City’s monthly service charge (“Service Charge”) for Solid Waste Services following a noticed public hearing conducted in accordance with Proposition (“Prop”) 218 on June 22, 2021. The Rate components that make up the monthly Service Charge for Solid Waste Services include the following: 1) the SB 1383 Residential Component (for residential customers only), 2) Service Component; 3) Disposal Component; 4) Organics Waste Processing Component (“Organics Component”); and 5) Recycling Processing Component (“Recycling Component”).

Since the adoption of the Franchise Agreement, rates have been adjusted annually pursuant to the Franchise Agreement and approved Prop 218 noticing. Most recently, a Prop 218 process was conducted and adopted by City Council at a Public Hearing on April 11, 2023 and is valid through July 1, 2027. As identified by this Prop 218 process and as outlined in the Franchise Agreement, the Service Component, Disposal Component, Organics Component, and Recycling Component can be adjusted annually to account for inflation and changes in disposal and processing fees as follows:

The Service Component shall be adjusted based on the percentage increase of the Consumer Price Index (CPI-U) published by the U.S. Department of Labor, Bureau of Labor Statistics, for All Urban Consumers in the Riverside-San Bernardino-Ontario area, using the change in the 12-month annual average of CPI-U index values between the January to December period of the prior year (the previous year), and the January to December period of the year before the prior year (the prior previous year). 550
The annual adjustment will be at least one percent (1.00%) (the “Floor”) and cannot exceed four percent (4.00%) (the “Cap”). If the annual CPI adjustment exceeds the Cap or is less than the Floor, then the amount above the Cap or below the Floor shall be carried over into any succeeding year until such time as it may be applied without violating the Cap or Floor limits.

The Disposal, Organics, and Recycling Components shall be adjusted for changes in tipping fees or processing fees, as applicable, charged at the disposal, recycling processing, or organic processing facilities used by Waste Management as follows:

A. If Waste Management or its affiliates own and/or operate the facility, and the tipping/processing fee is not set or adjusted by a public agency, then applicable Component (Disposal, Organics, or Recycling) shall be adjusted using the same methodology described above for adjusting the Service Component and be subject to the same Floor and Cap provisions.

B. In all other circumstances (e.g., Waste Management uses a facility owned by a third party or public agency), the applicable Component (Disposal, Organics, or Recycling) shall be adjusted using the actual change in the per ton tip fee or per ton processing fee charged at the disposal, organic waste processing facility, or recyclable processing facility, as applicable, between the previous year and the prior previous year. If Waste Management uses multiple facilities that have different per ton tip/processing fees, the City shall determine the change in the per ton tip/processing fee charged between the previous year and the prior previous year for each applicable facility and multiply this amount by the percentage of the total tonnage delivered to the facility. The City shall then add these sums together to determine the total change in the per ton tip/processing fees for each Component (Disposal, Organics, or Recycling).

JUSTIFICATION:

As permitted by the Franchise Agreement, Waste Management requested an annual rate adjustment for Fiscal Year 2025/2026 (July 1, 2025 - June 30, 2026), as shown in the attached letter.

Based on the methodology of the Franchise Agreement and the Prop 218 approval mentioned above, staff evaluated each Rate Component to determine applicable adjustments. As described above, the Service Component is adjusted by the increase in CPI with the 1% “Floor” and 4% “Cap”. For this period, the CPI is 2.61%. Since there is a CPI balance not yet applied from previous years amounting to

5.35%, a portion will be applied to this period for a total CPI increase of 4% for the period. The remaining CPI balance from previous years is 3.96% which shall be carried over into any succeeding year until such time it may be applied without violating the Cap or Floor limits.

The Recycling Component will also be adjusted by the CPI since Waste Management owns and operates the facility used for processing this material. The Recycling Component shall be adjusted using the same methodology described above for adjusting the Service Component and is subject to the same Floor and Cap provisions.

The below chart summarizes years with active CPI balances that were carried forward and include CPI changes identified for each period; applied for each period or previous period/s and CPI percentages carried forward to future dates:

Rate Period CPI Requested
CPI % Applied
from Previous
Years
Total CPI
Applied
CPI Carried
Forward
Balance Per
FY
Total CPI
Carried
Forward
Balance
Remaining
July 2023 -
June 2024

8.7% 0.0% 4.0% 4.7% 4.7%
551
July 2024 -
June 2025

4.65% 0.0% 4.0% 0.65% 5.35%
July 2025 -
June 2026

2.61% 1.39% 4.0% 0.0% 3.96%
For the Disposal Component, it was determined that Waste Management uses a facility owned by a third-party/public agency and that the component will be adjusted using the actual change in the per ton processing fee charged at the disposal facility between the previous year and the prior previous year.

The percentage change for this component is 3.54%.

For the Organics Component, there will be no change in the fee at this time.

The City Council may use the rate adjustment methodology approved pursuant to Resolution 2023-63 to establish the Rates for a five-year period through July 1, 2027 without undertaking a new Prop 218 process.

CEQA:

City staff has evaluated the adoption of the Rates pursuant this Resolution purposes of compliance with the California Environmental Quality Act (CEQA) and the State CEQA Guidelines and has determined that the adoption of the Rates is an activity covered by the common sense exemption in that it can be seen with certainty that there is no possibility that adoption of the Rates may have a significant effect on the environment because the adoption of the Rates only address the cost of existing services provided to the public and not the commencement of a new service or program. Accordingly, staff recommends that the City Council find that the adoption of this Resolution exempt from CEQA pursuant to CEQA Guidelines Section 15061(b)(3).

FISCAL IMPACT:

The current residential Rate for the collection of refuse is $30.60 per month per household and the rate will increase to $31.62. The commercial Rate will be adjusted in accordance with the rate adjustment methodology, as shown in the attached residential and commercial rate schedule, attached hereto. The new rate schedule will be effective July 1, 2025 for Fiscal Year 2025/2026.

ALTERNATIVES:

Reject WM’s request to increase the Rates for Solid Waste Services. If rejected, pursuant to the Franchise Agreement, WM shall have the right to dispute the denial action by pursuing measures outlined in the Franchise Agreement.

BUDGETED?:

No
CONTRACT/AGREEMENT:

No
ATTACHMENTS:

1. Resolution_2025-64__Solid_Waste_Rates (1).docx

2. Attachment 2C_Proposed Rate Schedule Effective 7.1.25.docx

3. Attachment 3_WM Letter.pdf

4. Attachment 4_2025_Rate Survey.pdf
552
Resolution 2025-64

Page 1 of 5 ends

RESOLUTION 2025-64

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BANNING, CALIFORNIA, ESTABLISHING FISCAL YEAR 2025/2026 RATES FOR RESIDENTIAL AND COMMERCIAL

GARBAGE, RECYCLABLE MATERIALS AND ORGANICS WASTE COLLECTION,

TRANSPORTATION, DISPOSAL AND RECYCLING SERVICES, AND MAKING A FINDING OF

EXEMPTION UNDER THE CALIFORNIA ENVIRONMENTAL QUALITY ACT WHEREAS, on April 27, 2021, the City Council approved a new solid waste franchise agreement (“Franchise Agreement”) with Waste Management of the Inland Empire (“Waste Management”) for Residential and Commercial Garbage, Recyclable Materials and Organics Waste Collection, Transportation, Recycling and Disposal Services (“Solid Waste Services”), effective July 1, 2021; and
WHEREAS, as part of adopting the new Franchise Agreement, the City Council established the initial rates (“Rates”) for the City’s monthly service charge (“Service Charge”) for Solid Waste Services following a noticed public hearing conducted in accordance with Proposition (“Prop”) 218 on June 22, 2021; and
WHEREAS, the Rate components that make up the monthly Service Charge for Solid Waste Services include the following: 1) the SB 1383 Residential Component (for residential customers only), 2) Service Component; 3) Disposal Component; 4) Organics Waste Processing Component (“Organics Component”); and 5) Recycling Processing Component (“Recycling Component”); and WHEREAS, rates have been adjusted annually pursuant to the Franchise Agreement and approved Prop 218 noticing with the most recent Prop 218 process being conducted and adopted by City Council at a Public Hearing on April 11, 2023; a process which is valid through July 1, 2027; and
WHEREAS, the approved rate adjustment methodology set forth in the Franchise Agreement and most recent approved Prop 218 process is as follows:

The Service Component shall be adjusted based on the percentage increase of the Consumer Price Index (CPI-U) published by the U.S. Department of Labor, Bureau of Labor Statistics, for All Urban Consumers in the Riverside-San Bernardino- Ontario area, using the change in the 12- month annual average of CPI-U index values between the January to December period of the prior year (the previous year), and the January to December period of the year before the prior year (the prior previous year). The annual adjustment will be at least one percent (1.00%) (the “Floor”) and cannot exceed four percent (4.00%) (the “Cap”). If the annual CPI adjustment exceeds the Cap or is less than the Floor, then the amount above the Cap or below the Floor shall be carried over into any succeeding year until such time as it may be applied without violating the Cap or Floor limits.

A. If Waste Management or its affiliates own and/or operate the facility, and the tipping/processing fee is not set or adjusted by a public agency, then the applicable Component (Disposal, Organics, or Recycling) shall be adjusted using the same methodology described above for adjusting the Service Component and be subject to the same Floor and Cap provisions. 553
Resolution 2025-64

Page 2 of 5 ends

B. In all other circumstances (e.g. Waste Management uses a facility owned by a third party or public agency), the applicable Component (Disposal, Organics, or Recycling) shall be adjusted using the actual change in the per ton tip fee or per ton processing fee charged at the disposal, organic waste processing facility, or recyclable processing facility, as applicable, between the previous year and the prior previous year. If Waste Management uses multiple facilities that have different per ton tip/processing fees, the City shall determine the change in the per ton tip/processing fee charged between the previous year and the prior previous year for each applicable facility and multiply this amount by the percentage of the total tonnage delivered to the facility. The City shall then add these sums together to determine the total change in the per ton tip/processing fees for each Component (Disposal, Organics, or Recycling); and WHEREAS, the City Council may adjust the Rates in accordance with the approved rate adjustment methodology effective July 1, 2023 and each July 1 thereafter through July 1, 2027 without undertaking a new Prop 218 process; and
WHEREAS, the City Council adopts this Resolution to approve the Rates for Fiscal Year 2025/2026, effective on July 1, 2025.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Banning as follows:

SECTION 1. The above recitals are true and correct and are incorporated herein.

SECTION 2. The Rates for Fiscal Year 2025/2026 are increased as follows:

A. The Service Component is increased by 4%;
B. The Recycling Component is increased by 4%;
C. The Disposal Component is increased by 3.54%; and
D. The Organics Component is 0% and not adjusted for Fiscal Year 2026.

E. The carried forward percentage balance that remains and can be applied to the Service and Recycling Components at a later date pursuant to the Franchise Agreement and Prop 218 is 3.96% as detailed below:

Rate Period CPI
Requested
CPI %
Applied from
Previous
Years
Total
CPI Applied
CPI
Carried
Forward
Balance
per FY
TOTAL
CPI
Carried
Forward
Balance
Remaining
July 1, 2023 -
June 30, 2024

8.7% 0% 4% 4.7% 4.7%
July 1, 2024 -
June 30, 2025

4.65% 0% 4% 0.65% 5.35%
July 1, 2025 –
June 30, 2026

2.61% 1.39% 4% 0.0% 3.96%
554
Resolution 2025-64

Page 3 of 5 ends

SECTION 3. The City Council hereby approves the Rates for Fiscal Year 2025/2026, with the above-described increases, which Rates will be effective on July 1, 2025, and are shown on Exhibit “A”, attached hereto and incorporated herein.

SECTION 4. The City Council has evaluated the Rates approved for Fiscal Year 2025/2026 pursuant to this Resolution for purposes of compliance with the California Environmental Quality Act (CEQA) and the State CEQA Guidelines and has determined that the adoption of the Rates is an activity covered by the common sense exemption in that it can be seen with certainty that there is no possibility that adoption of the Rates may have a significant effect on the environment because the adoption of the Rates only address the cost of existing services provided to the public and not the commencement of a new service or program. Accordingly, the City Council hereby finds that the adoption of this Resolution is exempt from CEQA pursuant to CEQA Guidelines Section 15061(b)(3). Staff is hereby directed to file a Notice of Exemption with the County Clerk of the County of Riverside.

SECTION 5. All previous Collection, Transportation, Disposal and Recycling solid waste structures are hereby adjusted and superseded by the Rates approved by this Resolution as of July 1, 2025. Substantiative errors and/or omissions may be resolved within the parameters and calculation method approved under the Franchise Agreement and Proposition 218 process as accepted by the City Attorney.

SECTION 6. This Resolution shall be effective upon adoption.

PASSED, APPROVED AND ADOPTED this 13th day of May, 2025.

Sheri Flynn, Mayor
City of Banning
ATTEST:

Caroline Patton, Administrative City Clerk
City of Banning
APPROVED AS TO FORM:

John Pinkney, City Attorney
Slovak, Baron, Empey, Murphy & Pinkney, LLP
555
Resolution 2025-64

Page 4 of 5 ends

CERTIFICATION:

I, Caroline Patton, Administrative City Clerk of the City of Banning, California, do hereby certify that the foregoing Resolution 2025-64, was duly adopted by the City Council of the City of Banning, California, at a regular meeting thereof held on the 13th day of May, 2025 by the following vote, to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

Caroline Patton, Administrative City Clerk
City of Banning, California
556
Resolution 2025-64

Page 5 of 5 ends

Exhibit A
Effective July 1, 2025 - 2025/2026 Solid Waste Rate Schedule for Collection, Transportation, Disposal and Recycling Services 557
Revised 5.2.25 Page 1
Exhibit A
July 1, 2025 - 2025/2026 Solid Waste Rate Schedule
for Collection, Transportation, Disposal and Recycling Services Residential Cart Service Rates Current
Rate New Rate Service Disposal Organics Recycling SB 1383 Basic Rate (96-gal Garbage, 96-gal
Recycling, and 96-gal Organic Waste) $30.60 $31.62 $22.68 $3.25 $1.84 $1.13 $2.72 Late Fees – 2.5% or $5 minimum on balances over $15.00
Tax Roll Fees – 10% of unpaid balance per occurrence
Other Residential Service Rates Current
Rate New Rate Service Disposal Organics Recycling SB 1383 Non-Qualifying Valet Service $16.86 $17.53 $17.53
Additional 96-Gal Garbage Cart $11.23 $11.66 $8.41 $3.25 Additional 64-Gal Garbage Cart $8.95 $9.29 $7.13 $2.16
Additional 35-Gal Garbage Cart $6.72 $6.98 $5.79 $1.19
Additional Recycle Cart - Any Size $2.84 $2.95 $1.82 $1.13 Additional Organic Waste Cart –
Any Size $6.73 $6.93 $5.09 $1.84
Residential Set-up Fee $14.61 $15.19 $15.19
Cart Exchange - Excess of 1 p/year $33.42 $34.76 $34.76 Additional Bulky & E-waste - Per Item $25.42 $26.44 $26.44 Residential Contamination/Overage Fee $19.88 $20.68 $20.68 Return Service Fee $19.23 $20.00 $20.00
Insufficient Funds Fee $25.00 $25.00 $25.00
Additional Sharps Refill Fee 1.4 QT
(after 1 free kit/year) $50.61 $52.63 $52.63
Cart Cleaning Fee $33.41 $34.75 $34.75
Late Fees – 2.5% or $5 minimum on balances over $15.00
Tax Roll Fees – 10% of unpaid balance per occurrence
Commercial Cart Collection
Service Rates
Current
Rate New Rate Service Disposal Organics Recycling SB 1383 96 Gallon Garbage Cart, 1x a week* $15.43 $16.03 $12.78 $3.25 96 Gallon Garbage Cart, 2x a week* $27.80 $28.88 $22.38 $6.50 96 Gallon Garbage Cart, 3x a week* $41.72 $43.34 $33.59 $9.75 96 Gallon Garbage Cart, 4x a week* $55.63 $57.79 $44.79 $13.00 96 Gallon Garbage Cart, 5x a week* $69.56 $72.27 $56.00 $16.27 96 Gallon Recycle Cart, 1x a week* $12.97 $13.49 $12.36 $1.13 96 Gallon Recycle Cart, 2x a week* $23.35 $24.29 $22.02 $2.27 96 Gallon Recycle Cart, 3x a week* $35.03 $36.43 $33.02 $3.41 96 Gallon Recycle Cart, 4x a week* $46.70 $48.56 $44.02 $4.54 96 Gallon Recycle Cart, 5x a week* $58.36 $60.70 $55.02 $5.68 MAXIMUM 2 Carts Per Commercial Service Unit
*Commercial cart service due to space constraints or low waste generation must be pre-approved by the City Commercial Bin
Garbage Collection
Service Rates Current Rate New Rate Service Disposal Organics Recycling SB 1383 2 Yard, 1x a week $134.61 $139.91 $122.03 $17.88
2 Yard, 2x a week $269.22 $279.83 $244.06 $35.77
558
Revised 5.2.25 Page 2
2 Yard, 3x a week $393.61 $409.11 $355.47 $53.64
2 Yard, 4x a week $520.56 $541.07 $469.53 $71.54
2 Yard, 5x a week $644.96 $670.36 $580.94 $89.42
2 Yard, 6x a week $769.38 $799.68 $692.37 $107.31
3 Yard, 1x a week $176.45 $183.39 $156.55 $26.84
3 Yard, 2x a week $352.87 $366.74 $313.10 $53.64
3 Yard, 3x a week $516.54 $536.84 $456.35 $80.49
3 Yard, 4x a week $680.18 $706.91 $599.60 $107.31
3 Yard, 5x a week $843.86 $877.02 $742.88 $134.14
3 Yard, 6x a week $1,007.53 $1,047.11 $886.15 $160.96
4 Yard, 1x a week $236.08 $245.36 $209.59 $35.77
4 Yard, 2x a week $472.13 $490.70 $419.16 $71.54
4 Yard, 3x a week $690.38 $717.52 $610.21 $107.31
4 Yard, 4x a week $911.16 $946.97 $803.91 $143.06
4 Yard, 5x a week $1,129.39 $1,173.77 $994.93 $178.84
4 Yard, 6x a week $1,347.64 $1,400.59 $1,185.97 $214.62 6 Yard, 1x a week $332.44 $345.50 $291.86 $53.64
6 Yard, 2x a week $664.94 $691.06 $583.75 $107.31
6 Yard, 3x a week $974.42 $1012.68 $851.72 $160.96
6 Yard, 4x a week $1,281.37 $1,331.67 $1,117.05 $214.62 6 Yard, 5x a week $1,590.91 $1,653.35 $1,335.08 $268.27 6 Yard, 6x a week $1,897.86 $1,972.35 $1,650.43 $321.92 (Service available if also subscribed to Recycling or Organics above Compliance Service minimum) Commercial Garbage
Compactor Collection
Service Rates Current Rate New Rate Service Disposal Organics Recycling SB 1383 2 Yard, 1x a week $187.60 $194.86 $141.22 $53.64
2 Yard, 2x a week $375.18 $389.71 $282.40 $107.31
2 Yard, 3x a week $552.58 $573.96 $413.00 $106.96
2 Yard, 4x a week $732.51 $760.86 $546.24 $214.62
2 Yard, 5x a week $909.91 $945.11 $676.84 $268.27
2 Yard, 6x a week $1,087.28 $1,129.34 $807.42 $321.92
3 Yard, 1x a week $255.92 $265.80 $185.31 $80.49
3 Yard, 2x a week $511.85 $531.61 $370.65 $160.96
3 Yard, 3x a week $754.98 $784.10 $542.66 $241.44
3 Yard, 4x a week $998.10 $1,036.60 $714.68 $321.92
3 Yard, 5x a week $1,241.23 $1,289.09 $886.68 $402.41
3 Yard, 6x a week $1,484.40 $1,541.63 $1,058.74 $482.89 4 Yard, 1x a week $342.06 $355.27 $247.96 $107.31
4 Yard, 2x a week $684.08 $710.49 $495.88 $214.61
4 Yard, 3x a week $1,008.28 $1,047.18 $725.26 $321.92
4 Yard, 4x a week $1,335.03 $1,386.52 $957.31 $429.21
4 Yard, 5x a week $1,659.28 $1,723.26 $1,186.73 $536.53 4 Yard, 6x a week $1,983.48 $2,059.96 $1,416.12 $643.84 6 Yard, 1x a week $491.41 $510.35 $349.39 $160.96
6 Yard, 2x a week $982.79 $1,020.68 $698.76 $321.92
6 Yard, 3x a week $1,451.26 $1,507.17 $1,024.28 $482.89 6 Yard, 4x a week $1,917.20 $1,991.02 $1,347.18 $643.84 6 Yard, 5x a week $2,385.68 $2,477.54 $1,672.73 $804.81 6 Yard, 6x a week $2,851.57 $2,961.34 $1,995.58 $965.76 (Service available if also subscribed to Recycling or Organics above Compliance Service minimum) 559
Revised 5.2.25 Page 3
Commercial Bin
Recycling Collection
Service Rates Current Rate New Rate Service Disposal Organics Recycling SB 1383 2 Yard, 1x a week $124.73 $129.72 $119.52 $10.20
2 Yard, 2x a week $249.44 $259.41 $239.03 $20.38
3 Yard, 1x a week $159.66 $166.05 $150.76 $15.29
3 Yard, 2x a week $319.32 $332.10 $301.51 $30.59
4 Yard, 1x a week $212.05 $220.53 $200.15 $20.38
4 Yard, 2x a week $424.16 $441.13 $400.32 $40.81
6 Yard, 1x a week $274.41 $285.39 $254.80 $30.59
6 Yard, 2x a week $548.87 $570.82 $509.64 $61.18
Extra Pick Up – Recycle $92.57 $96.27 $96.27
Contamination Fee $93.23 $96.96 $96.96
(Available if additional capacity is needed above Recycling or Organics Compliance Service minimum) Commercial Organic
Waste Collection
Service Rates Current Rate New Rate Service Disposal Organics Recycling SB 1383 64 Gallon, 1x a week $66.76 $68.49 $44.91 $23.58
64 Gallon, 2x a week $133.53 $136.98 $89.81 $47.17
64 Gallon, 3x a week $200.31 $205.49 $134.73 $70.76
64 Gallon, 4x a week $267.08 $273.99 $179.65 $94.34
64 Gallon, 5x a week $333.81 $342.45 $224.53 $117.92
64 Gallon, 6x a week $400.59 $410.95 $269.44 $141.51
2 Yard, 1x a week $373.04 $382.01 $233.14 $148.87
2 Yard, 2x a week $746.10 $764.04 $466.32 $297.72
2 Yard, 3x a week $1,119.22 $1,146.13 $699.54 $446.59
2 Yard, 4x a week $1,492.27 $1,528.14 $932.71 $595.43
2 Yard, 5x a week $1,865.31 $1,910.15 $1,165.85 $744.30 2 Yard, 6x a week $2,238.38 $2,292.19 $1,399.03 $893.16 (Available if additional capacity is needed above Recycling or Organics Compliance Service minimum) Commercial Garbage,
Recycling, And Organic
Waste Bundled
Collection Service
Rates Current Rate New Rate Service Disposal Organics Recycling SB 1383 2 Yard Garbage bin, 1x a
week $214.36 $221.91 $179.32 $17.88 $23.58 $1.13
2 Yard Garbage bin, 2x a
week $348.94 $361.79 $301.31 $35.77 $23.58 $1.13
2 Yard Garbage bin, 3x a
week $473.35 $491.09 $412.74 $53.64 $23.58 $1.13
2 Yard Garbage bin, 4x a
week $600.30 $623.05 $526.80 $71.54 $23.58 $1.13
2 Yard Garbage bin, 5x a
week $724.71 $752.36 $638.23 $89.42 $23.58 $1.13
2 Yard Garbage bin, 6x a
week $849.11 $881.65 $749.63 $107.31 $23.58 $1.13
560
Revised 5.2.25 Page 4
3 Yard Garbage bin, 1x a
week $256.18 $265.36 $213.81 $26.84 $23.58 $1.13
3 Yard Garbage bin, 2x a
week $432.61 $488.73 $370.38 $53.64 $23.58 $1.13
3 Yard Garbage bin, 3x a
week $596.26 $618.80 $513.60 $80.49 $23.58 $1.13
3 Yard Garbage bin, 4x a
week $759.93 $788.90 $656.88 $107.31 $23.58 $1.13
3 Yard Garbage bin, 5x a
week $923.60 $959.01 $800.16 $134.14 $23.58 $1.13
3 Yard Garbage bin, 6x a
week $1,087.27 $1,129.10 $943.43 $160.96 $23.58 $1.13
4 Yard Garbage bin, 1x a
week $315.82 $327.34 $266.86 $35.77 $23.58 $1.13
4 Yard Garbage bin, 2x a
week $551.87 $572.68 $476.43 $71.54 $23.58 $1.13
4 Yard Garbage bin, 3x a
week $770.13 $799.51 $667.49 $107.31 $23.58 $1.13
4 Yard Garbage bin, 4x a
week $990.90 $1,028.95 $861.18 $143.06 $23.58 $1.13
4 Yard Garbage bin, 5x a
week $1,209.14 $1,255.76 $1,052.21 $178.84 $23.58 $1.13 4 Yard Garbage bin, 6x a
week $1,427.39 $1,482.59 $1,243.26 $214.62 $23.58 $1.13 6 Yard Garbage bin, 1x a
week $412.19 $427.49 $349.14 $53.64 $23.58 $1.13
6 Yard Garbage bin, 2x a
week $774.67 $773.03 $641.01 $107.31 $23.58 $1.13
6 Yard Garbage bin, 3x a
week $1,054.15 $1,094.65 $908.98 $160.96 $23.58 $1.13
6 Yard Garbage bin, 4x a
week $1,361.11 $1,413.66 $1,174.33 $214.62 $23.58 $1.13 6 Yard Garbage bin, 5x a
week $1,670.66 $1,735.35 $1,442.37 $268.27 $23.58 $1.13 6 Yard Garbage bin, 6x a
week $1,977.59 $2,054.32 $1,707.69 $321.92 $23.58 $1.13 96 Gallon Garbage Cart,
1x a week* $95.18 $98.02 $70.06 $3.25 $23.58 $1.13
96 Gallon Garbage Cart,
2x a week* $152.26 $157.37 $126.16 $6.50 $23.58 $1.13
96 Gallon Garbage Cart,
3x a week* $216.06 $223.71 $189.25 $9.75 $23.58 $1.13
96 Gallon Garbage Cart,
4x a week* $279.87 $290.06 $252.35 $13.00 $23.58 $1.13
96 Gallon Garbage Cart,
5x a week* $343.71 $356.44 $315.46 $16.27 $23.58 $1.13
All services include 1 time per week collection with 96-gallon Recycling Cart and 64-gallon Organic Waste Cart *Commercial cart service due to space constraints or low waste generation must be pre-approved by City 561
Revised 5.2.25 Page 5
Commercial & Recycle
Bundled Collection
Service Rates (Organic
Waste Service Exempt) Current Rate New Rate Service Disposal Organics Recycling SB 1383 2 Yard Garbage bin, 1x
a week $147.81 $153.64 $134.63 $17.88 $1.13
2 Yard Garbage bin, 2x
a week $282.60 $293.74 $256.84 $35.77 $1.13
2 Yard Garbage bin, 3x
a week $407.23 $423.27 $368.50 $53.64 $1.13
2 Yard Garbage bin, 4x
a week $534.39 $555.45 $482.78 $71.54 $1.13
2 Yard Garbage bin, 5x
a week $659.03 $684.99 $594.44 $89.42 $1.13
2 Yard Garbage bin, 6x
a week $783.66 $814.53 $706.09 $107.31 $1.13
3 Yard Garbage bin, 1x
a week $189.74 $197.21 $169.24 $26.84 $1.13
3 Yard Garbage bin, 2x
a week $366.50 $380.91 $326.14 $53.64 $1.13
3 Yard Garbage bin, 3x
a week $530.48 $551.34 $469.72 $80.49 $1.13
3 Yard Garbage bin, 4x
a week $694.47 $721.77 $613.33 $107.31 $1.13
3 Yard Garbage bin, 5x
a week $858.29 $892.03 $756.76 $134.14 $1.13
3 Yard Garbage bin, 6x
a week $1,021.94 $1,062.10 $900.01 $160.96 $1.13
4 Yard Garbage bin, 1x
a week $249.50 $259.31 $222.41 $35.77 $1.13
4 Yard Garbage bin, 2x
a week $485.96 $505.08 $432.41 $71.54 $1.13
4 Yard Garbage bin, 3x
a week $704.65 $732.36 $623.92 $107.31 $1.13
4 Yard Garbage bin, 4x
a week $925.58 $961.96 $817.77 $143.06 $1.13
4 Yard Garbage bin, 5x
a week $1,143.82 $1,188.77 $1,008.80 $178.84 $1.13
4 Yard Garbage bin, 6x
a week $1,362.06 $1,415.59 $1,199.84 $214.62 $1.13
6 Yard Garbage bin, 1x
a week $346.06 $359.66 $304.89 $53.64 $1.13
6 Yard Garbage bin, 2x
a week $679.22 $705.91 $597.47 $107.31 $1.13
6 Yard Garbage bin, 3x
a week $988.83 $1,027.66 $865.57 $160.96 $1.13
6 Yard Garbage bin, 4x
a week $1,295.79 $1,346.67 $1,130.92 $214.62 $1.13
6 Yard Garbage bin, 5x
a week $1,605.35 $1,668.37 $1,398.97 $268.27 $1.13
6 Yard Garbage bin, 6x
a week $1,912.27 $1,987.33 $1,664.28 $321.92 $1.13
96 Gallon Garbage Cart,
1x a week* $28.41 $29.53 $25.15 $3.25 $1.13
562
Revised 5.2.25 Page 6
96 Gallon Garbage Cart,
2x a week* $51.17 $53.19 $44.42 $6.50 $2.27
96 Gallon Garbage Cart,
3x a week* $76.76 $79.78 $66.62 $9.75 $3.41
96 Gallon Garbage Cart,
4x a week* $102.34 $106.37 $88.83 $13.00 $4.54
96 Gallon Garbage Cart,
5x a week* $127.94 $132.99 $111.05 $16.27 $5.67
All services include 1 time per week collection with 96-gallon Recycling Cart *Commercial cart service due to space constraints or low waste generation must be pre-approved by City Roll-Off Service Rates Current Rate New Rate Service Disposal Organics Recycling SB 1383 40 Yard with 4 tons $686.48 $713.02 $506.51 $206.51
Compactor – plus landfill
tipping fees $481.25 $500.50 $500.50
40 Yard Permanent plus
landfill tipping fees $372.79 $387.70 $387.70
10 Yard Permanent plus
tipping fee $372.79 $387.70 $387.70
Roll-Off Recycle/per load $372.79 $387.70 $387.70
Delivery/Relocate/Trip
Charge $136.06 $141.50 $141.50
Minimum Pull Fee (1 per
month) $372.79 $387.70 $387.70
Industrial Set-up Fee $31.63 $32.90 $32.90
Other Commercial
Collection Service
Rates Current Rate New Rate Service Disposal Organics Recycling SB 1383 Extra Pick Up –
Garbage $92.57 $96.27 $96.27
Lost, Stolen, or Burned
Bin – 3 yard $646.43 $672.29 $672.29
Lost, Stolen, or Burned
Bin – 6 yard $943.24 $980.97 $980.97
Lost, Stolen, or Burned
Cart - 64 Gallon $52.28 $54.37 $54.37
Lost, Stolen, or Burned
Cart - 96 Gallon $57.82 $60.13 $60.13
Cart Overage Fee $19.87 $20.66 $20.66
Bin Overage Fee $82.47 $85.77 $85.77
Temporary 3 Yard
Garbage Bin -
One month with up to 4
collections
$317.53 $330.11 $303.28 $26.83
Temporary 3 Yard
Garbage Bin - 7 day $194.25 $201.99 $195.79 $6.20
Locking Lids $22.63 $23.54 $23.54
Commercial Set-up
Fee/Reactivation Fee $27.24 $28.33 $28.33
Bin Exchange $71.05 $73.89 $73.89
563
Revised 5.2.25 Page 7
Replacement Lock $47.15 $49.04 $49.04
Replacement key $9.42 $9.80 $9.80
Pull-out service per bin
16-35 feet $20.61 $21.43 $21.43
Pull-out service per bin
36-50 feet $30.95 $32.19 $32.19
Pull-out service per bin
over 51 feet $41.25 $42.90 $42.90
Return to Service $37.09 $38.57 $38.57
Insufficient Funds Fee $25.00 $25.00 $25.00
Bin Cleaning Fee $71.04 $73.88 $73.88
Cart Cleaning Fee $33.41 $34.75 $34.75
Cart Contamination Fee $19.86 $20.65 $20.65
Bin Contamination Fee $93.23 $96.96 $96.96
Late Fees – 2.5% or $5 minimum on balances over $15.00
Tax Roll Fees (MFD Only) – 10% of unpaid balance per occurrence 564
May 1, 2025
Art Vela
Director of Public Works
City of Banning
99 E. Ramsey Street
Banning, CA 92220
RE: 2025/2026 City of Banning Rate Adjustment Revision
Dear Mr. Vela,
WM respectfully requests an annual rate adjustment for the 2025-2026 period, in accordance with Section

4.03 of the Franchise Agreement. As part of our responsibilities, we calculate and submit the annual rate adjustment for Residential and Commercial refuse and recycling services by April 1st of each year.

Attached for your review, please find the updated Schedule of Rates detailing the 2025-2026 rate adjustment, along with the supporting Rate Adjustment Percentage Calculation data.

In line with Section 4.03.7 of the Franchise Agreement, the annual rate adjustment allows for any unapplied percentages from previous years to be carried over and applied at a future adjustment, provided it does not violate the provisions of this section. This year’s 2025-2026 rate adjustment includes a 1.39% carryover that is applied to both the Service Component & Recycling Component. The remaining balance of the carryover is

3.96%. Below is the documentation of our carryover percentages.

CPI Cap Carryover
2023/2024 Rate Adjustment 8.70% 4% Unapplied Carryover - 4.70% 2024/2025 Rate Adjustment 4.65% 4% Unapplied Carryover - 0.65% 2025/2026 Rate Adjustment 2.61% 4% Applied Carryover – 1.39% 2025/2026 Applied Carryover - 1.39% Service Component & Recycling Component Remaining Carryover Balance

3.96%
We appreciate the City of Banning’s continued support and the opportunity to serve its residents and businesses. If you require any additional information or have any questions regarding this year’s annual rate adjustment, please feel free to contact me via email at [email protected] or by phone at (951) 415-4389.

Thank you once again for your time.

Respectfully,
Douglas Tani
Public Sector Manager
WM
565
Burrtec WM CR&R Burrtec CR&R WM Burrtec WM Burrtec WM CR&R WM WM CR&R Burrtec WM CR&R CR&R CR&R CR&R Burrtec Burrtec Athens/C
ity
Services
CR&R
Series1 $23.36 $26.35 $29.40 $29.80 $29.85 $29.98 $30.48 $30.60 $30.80 $31.62 $32.18 $32.99 $33.41 $34.15 $34.73 $35.55 $35.61 $35.68 $36.27 $36.39 $36.66 $37.07 $37.32 $39.23 Palm Desert, $23.36
Beaumont
Hemet, $29.40
Rancho Mirage, $29.80
Temecula, $29.85
Corona, $29.98
Indio, $30.48
Banning (Current), $30.60
Cathedral City, $30.80
Banning (Proposed), $31.62
Lake Elsinore, $32.18
Moreno Valley, $32.99
Norco, $33.41
Blythe, $34.15
Coachella, $34.73
Menifee, $35.55
Canyon Lake , $35.61
San Jacinto, $35.68
Calimesa, $36.27
Wildomar, $36.39
Indian Wells, $36.66
Jurupa Valley, $37.07
Riverside, $37.32
Perris, $39.23
$-
$5.00
$10.00 $15.00 $20.00 $25.00 $30.00 $35.00 $40.00 $45.00 Residential Refuse Rate Comparison Effective July 1, 2024 Beaumont, $ 26.35
566
567

CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Robert Fisher, Acting City Manager
PREPARED BY: Michelle Green, Interim Administrative Services Director Michelle Green, Interim Administrative Services Director MEETING DATE: May 13, 2025
SUBJECT: Consideration of Resolutions 2025-65, 2025-02 UA, and 2025-02 SA, Approving the Citywide Proposed Midyear Budget for Fiscal Year 2024- 25 RECOMMENDATION:

Adopt Resolutions 2025-65, 2025-02 UA, and 2025-02 SA.

BACKGROUND:

Each year in February or March, staff brings an updated mid-year budget that sets expectations for the ending financial results of the City. This item was originally brought forward on March 25, 2025 and pulled by Council. After further review, it is being brought back before the City Council.

JUSTIFICATION:

Our proposed budget is located at the following link:
https://banningca.opengov.com/transparency#/139399/accountType=revenuesVersusExpenses&embed=n&breakdow A summary is also attached below. Staff is working to identify any additional reductions to close the deficit and will bring any changes to Council for the meeting.

FISCAL IMPACT:

Staff has been able to close the shortfall in the General Fund to approximately $556 thousand. Each year there remains unexpended budget. Last year the city came in around $600 thousand better than the mid-year budget. If that were the case this year as well, this budget would result in actual results near breakeven for FY 2024-25.

Many challenges still exist:

Electric Enterprise (originally discussed with Council on August 15, 2023) General Fund (discussed with Council when presenting Citywide Forensic Investigation) Internal Service Funds (discussed with Council over the last couple of years and when presenting Citywide Forensic Investigation)
These same items were discussed by Urban Futures during the last City Council Meeting There are many possible solutions to address these challenges. Currently, Mr. Deis, who has been retained by the City, is working closely with staff to analyze the issues and bring forth recommendations.

ALTERNATIVES:

Provide direction and feedback.
568
BUDGETED?:

Yes
CONTRACT/AGREEMENT:

No
ATTACHMENTS:

1. Resolution 2025-65 MidYear Budget 24-25.pdf

2. Resolution 2025-02 SA, MidYear Budget 24-25.docx

3. Resolution 2025-02 UA, MidYear Budget 24-25.docx

4. FY 2024-25 Proposed Budget.pdf

5. City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses - 12193 - 03.14.2025 - Allocation Results.pdf
569
Resolution 2025-65

Page 1 of 4 ends

RESOLUTION 2025-65

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BANNING, CALIFORNIA, APPROVING AND ADOPTING THE MID-YEAR 2024-2025 BUDGET FOR THE FISCAL PERIOD JULY 1, 2024, THROUGH JUNE 30, 2025, AND MAKING APPROPRIATIONS TO

MEET EXPENSES APPROVED THEREIN
WHEREAS, the Administrative Services Director prepared the Mid-Year budget plan for Fiscal Year 2024-25 which set forth all of the expected revenue of the City of Banning, and the recommended appropriations to meet the operating and capital expenses for all City of Banning funds; and
WHEREAS, the Mid-Year budget for Fiscal Year 2024-25 of the City of Banning has been submitted to this Council, and said budget has been considered and, is in form and substance satisfactory to this Council; and
WHEREAS, the City departments may not exceed their appropriations by character of expense, with character of expense being defined as personnel services, services and supplies, capital outlay, debt service and interfund transfers, without the consent of the City Manager; and WHEREAS, the City may transfer appropriations, between departments and within their respective funds, as long as those appropriations do not exceed their fund total unless approved by Council; and
WHEREAS, the City requires public improvements, and a capital improvement program (CIP) which allows for the planning, financing, and prioritizing of said improvements; and WHEREAS, the City departments may not hire in excess of the approved number of positions in the job classification as indicated by the budget detail without the consent of the City Council; and
WHEREAS, it is essential that the City of Banning adopt a budget plan establishing the revenues and expenditures for all of its governmental, proprietary and fiduciary funds in accordance with the adopted budget and fiscal policies.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Banning as follows:

SECTION 1. The Mid-Year Budget for the City of Banning, for fiscal period July 1, 2024, through June 30, 2025, as summarized in the fund summary, is hereby approved and adopted in the form on file with the City Clerk.

SECTION 2. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the book of original resolutions. 570
Resolution 2025-65

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Caroline Patton, Administrative City Clerk
City of Banning
APPROVED AS TO FORM:

John Pinkney, Interim City Attorney
Slovak, Baron, Empey, Murphy & Pinkney,
LLP
ATTEST:

Sheri Flynn, Mayor
City of Banning
PASSED, APPROVED AND ADOPTED this 13th day of May, 2025. 571
Resolution 2025-65

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AYES:

NOES:

ABSENT:

ABSTAIN:

Caroline Patton, Administrative City Clerk
City of Banning, California
I, Caroline Patton, Administrative City Clerk of the City of Banning, California, do hereby certify that the foregoing Resolution 2025-65, was duly adopted by the City Council of the City of Banning, California, at a regular meeting thereof held on the 13th day of May, 2025 by the following vote, to wit:

CERTIFICATION:
572
Resolution 2025-02 SA

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RESOLUTION 2025-02 SA

A RESOLUTION OF THE SUCCESSOR AGENCY OF THE CITY OF BANNING, CALIFORNIA,

AUTHORIZING THE TO THE FORMER BANNING COMMUNITY REDEVELOPMENT AGENCY ADOPTING THE MID-YEAR BUDGET PLAN FOR JULY 1, 2024, THROUGH JUNE 30, 2025,

AND MAKING APPROPRIATIONS TO MEET EXPENSES APPROVED THEREIN The Banning Successor Agency does hereby resolve as follows:

WHEREAS, the Community Redevelopment Agency of the City of Banning is a public body, corporate and politic, organized and existing under the California Community Redevelopment laws (Health & Safety Code § 33000, et seq.; hereinafter, the “CCRL”); and WHEREAS, as a result of Assembly Bill X1 26 (AB26), which was signed by the Governor on June 28, 2011 and confirmed by the Supreme Court (California Redevelopment Association, et al. v. Matosantos, et al. (Case No. S194861) on December 29, 2011, all California redevelopment agencies were dissolved as of February 1, 2012, and successor entities became responsible for winding down the affairs of the former redevelopment agencies; and
WHEREAS, the City is, by operation of law, the Successor Agency to the Redevelopment Agency for purposes of winding-down the Redevelopment Agency under ABX126; and
WHEREAS, the Administrative Services Director prepared the Mid-Year budget plan for Fiscal Year 2024-25 which set forth all of the expected revenues of the City of Banning Successor Agency (Agency), and the recommended appropriations to meet the operating and capital expenses for all Agency funds; and
WHEREAS, the Mid-Year budget for Fiscal Year 2024-25 of the Successor Agency has been submitted to this Agency, and said budget has been considered and, is in form and substance satisfactory to the Agency Board; and
WHEREAS, the Agency departments may not exceed their appropriations by character of expense, with character of expense being defined as personnel services, services and supplies, capital outlay, debt service and interfund transfers, without the consent of the City Manager; and
WHEREAS, the Agency may transfer appropriations, between departments and within their respective funds, with approval of the Administrative Services Director, as long as those appropriations do not exceed their fund total unless approved by this Board; and WHEREAS, , the Agency requires public improvements, and a capital improvement program (CIP) which allows for the planning, financing, and prioritizing of said improvements; and
WHEREAS, the Agency departments may not hire in excess of the approved number of positions in the job classification as indicated by the budget detail without the consent of this Board; and
573
Resolution 2025-02 SA

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WHEREAS, it is essential that the Agency adopt a budget plan establishing the revenues and expenditures for all of its funds; and
WHEREAS, the Banning Oversight Board and California Department of Finance approve the Recognized Obligation Payment Schedule (ROPS) every six months which incorporate expenditures identified in the budget; and
WHEREAS, the Budgetary and Fiscal Policies that are incorporated into the budget document provide some policies applicable to the Agency.

NOW, THEREFORE, BE IT RESOLVED by the Banning Successor Agency of the City of Banning as follows:

SECTION 1. SECTION 1. The Banning Successor Agency approves the FY2024-25 Mid-Year Budget and authorizes the City Manager to implement.

SECTION 2. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the book of original resolutions.

PASSED, APPROVED AND ADOPTED this 13th day of May, 2025.

Sheri Flynn, Chairperson
Banning Successor Agency
ATTEST:

Caroline Patton, Secretary
Banning Successor Agency
APPROVED AS TO FORM:

John Pinkney, Interim Agency Counsel
Slovak, Baron, Empey, Murphy & Pinkney,
LLP
574
Resolution 2025-02 SA

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CERTIFICATION:

I, Caroline Patton, Secretary of the Banning Successor Agency, do hereby certify that the foregoing Resolution 2025-02 SA, was duly adopted by the Successor Agency of the City of Banning, California, at a regular meeting thereof held on the 13th day of May, 2025 by the following vote, to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

Caroline Patton, Secretary
Banning Successor Agency
575
Resolution 2025-02 UA

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RESOLUTION 2025-02 UA

A RESOLUTION OF THE UTILITY AUTHORITY OF THE CITY OF BANNING, CALIFORNIA, ADOPTING THE MID-YEAR BUDGET PLAN FOR THE FISCAL PERIOD JULY 1, 2024, THROUGH JUNE 30, 2025, AND MAKING APPROPRIATIONS TO MEET EXPENSES

APPROVED THEREIN
WHEREAS, the Administrative Services Director prepared the budget plan for Fiscal Year 2024-25 which sets forth all of the expected revenues of the City of Banning Utility Authority (Authority), and the recommended appropriations to meet the operating and capital expenses for all Authority funds; and
WHEREAS, the Authority has considered the recommendations and approved or modified them so as to best serve the interest of the citizens of the City of Banning; and WHEREAS, the Mid-Year budget for Fiscal Year 2024-25 of the City of Banning Utility Authority has been submitted to this Board, and said budget has been considered and, is in form and substance satisfactory to this Board; and
WHEREAS, the Authority departments may not exceed their appropriations by character of expense, with character of expense being defined as personnel services, services and supplies, capital outlay, debt service and interfund transfers, without the consent of the City Manager; and
WHEREAS, the Authority may transfer appropriations, between departments and within their respective funds, as long as those appropriations do not exceed their fund total unless approved by this Board; and
WHEREAS, the Authority requires public improvements, and a capital improvement program (CIP) which allows for the planning, financing, and prioritizing of said improvement; and WHEREAS, the Authority departments may not hire in excess of the approved number of positions in the job classification as indicated by the budget detail without the consent of this Board; and
WHEREAS, it is essential that the City’s Utility Authority adopt a budget plan establishing the revenues and expenditures for all of its funds.

NOW, THEREFORE, BE IT RESOLVED by the Banning Utility Authority of the City of Banning as follows:

SECTION 1. SECTION 1. The Banning Utility Authority approves the FY2024-25 Mid-Year Budget and authorizes the City Manager (“Authorized Representative”) to implement.

SECTION 2. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the book of original resolutions. 576
Resolution 2025-02 UA

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PASSED, APPROVED AND ADOPTED this 13th day of May, 2025.

Sheri Flynn, Chairperson
Banning Utility Authority
ATTEST:

Caroline Patton, Secretary
Banning Utility Authority
APPROVED AS TO FORM:

John Pinkney, Interim Authority Counsel
Slovak, Baron, Empey, Murphy & Pinkney,
LLP
577
Resolution 2025-02 UA

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CERTIFICATION:

I, Caroline Patton, Secretary of the Banning Utility Authority, do hereby certify that the foregoing Resolution 2025-02 UA, was duly adopted by the Utility Authority of the City of Banning, California, at a regular meeting thereof held on the 13th day of May, 2025 by the following vote, to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

Caroline Patton, Secretary
Banning Utility Authority
578
FY 2024-25 Proposed Budget
Values Type
Sum of FY 2021-22 Actuals Sum of FY 2022-23 Actuals Sum of FY 2023-24 Actuals Sum of FY 2024-25 YTD Actuals Sum of Period 1 Proposed Funds Funds Name Division Division Name Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses 001 GENERAL FUND 0001 GENERAL 16,694,296.94 0.00 16,049,276.47 0.00 19,212,216.19 0.00 9,027,873.91 0.00 20,637,834.00 (118.00) 1000 CITY COUNCIL 149,153.00 (105,819.29) 88,792.88 (171,922.23) 148,881.56 (195,790.74) 0.00 (165,663.93) 306,393.00 (219,142.00) 1200 CITY MANAGER 368,089.36 (726,483.87) 418,358.84 (911,419.69) 576,089.00 (1,219,369.03) 0.00 (756,738.74) 1,246,798.00 (1,156,935.00) 1210 ECONOMIC DEVELOPMENT 7,632.34 (261,102.48) 140,000.00 (395,801.91) 0.00 (317,897.83) 0.00 (233,974.76) 0.00 (427,845.00) 1220 PUBLIC INFORMATION 0.00 0.00 0.00 (463.11) 0.00 (143,880.64) 0.00 (160,796.70) 137,106.00 (239,215.00) 1230 GRANTS MANAGEMENT 0.00 0.00 0.00 (534.33) 0.00 (140,272.12) 0.00 (267,680.99) 128,941.00 (334,827.00) 1300 PERSONNEL 222,347.16 (421,915.20) 173,124.20 (411,872.11) 312,509.64 (374,563.66) 0.00 (169,612.93) 616,658.00 (295,028.00) 1400 CITY CLERK 149,816.68 (157,514.21) 57,450.44 (163,572.47) 93,904.68 (185,205.24) 335.00 (123,992.83) 196,911.00 (220,952.00) 1500 ELECTIONS (7,063.15) (60,412.12) (383.40) 6,809.82 (56,052.00) 1800 CITY ATTORNEY 0.00 (374,450.00) 0.00 (423,247.21) 0.00 (766,758.17) 0.00 0.00 549,637.00 0.00 1900 FISCAL SERVICES 777,503.24 (1,311,289.30) 948,839.92 (1,546,548.32) 1,182,097.48 (1,772,346.93) 0.00 (1,357,245.88) 1,863,123.00 (2,090,116.00) 1910 PURCHASING 328,537.02 (417,674.56) 361,425.12 (378,012.20) 361,579.32 (586,114.71) 0.00 (339,049.03) 621,374.00 (618,017.00) 2060 TV GOVERNMENT ACCES 64,675.64 (142,069.48) 54,625.01 (159,967.42) 49,372.94 (195,003.19) 22,639.61 (116,916.27) 260,810.00 (202,034.00) 2200 POLICE 1,960,677.13 (10,539,774.34) 1,394,106.47 (11,556,582.00) 2,332,664.68 (12,787,006.22) 619,666.34 (7,528,139.11) 1,204,733.00 (13,089,587.00) 2205 CLETEP PROGRAM FY05 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2210 DISPATCH 54,189.61 (1,065,407.83) 0.00 (1,136,918.70) 0.00 (1,296,965.41) 0.00 (811,450.44) 0.00 (1,308,322.00) 2279 POLICE TASIN - SB621 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2289 RIVERSIDE COUNTY MOU 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2300 ANIMAL CONTROL 26,678.99 (390,470.10) 8,099.09 (275,906.05) 7,572.98 (279,184.55) 1,453.28 (109,008.52) 7,000.00 (282,853.00) 2310 ANIMAL SHELTER 0.00 0.00 0.00 0.00 0.00 (65,854.56) 0.00 (140.00) 0.00 (13,140.00) 2400 FIRE 512,451.79 (3,262,837.95) 620,780.58 (3,577,340.35) 621,199.22 (3,882,928.46) 334,103.94 (151,555.32) 618,280.00 (4,761,755.00) 2479 FIRE TASIN - SB621 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2700 BUILDING SAFETY 1,361,246.43 (1,068,352.97) 2,059,827.06 (1,128,623.99) 3,875,579.52 (1,328,488.24) 3,930,082.74 (1,073,318.85) 4,645,944.00 (2,031,953.00) 2740 CODE ENFORCEMENT 73,983.79 (408,049.29) 25,128.77 (390,354.57) 58,385.55 (559,724.09) 146,353.62 (514,939.28) 173,173.00 (786,253.00) 2800 PLANNING 466,796.60 (798,576.01) 359,550.85 (829,796.87) 449,629.32 (1,050,300.35) 464,435.93 (907,002.35) 558,283.00 (1,774,370.00) 3000 ENGINEERING 1,483,130.23 (1,678,062.05) 897,896.80 (2,066,172.47) 1,448,474.38 (2,122,842.18) 489,050.79 (1,701,526.31) 616,164.00 (2,301,778.00) 3200 BUILDING MAINTENANCE 166,516.23 (444,298.96) 250,750.73 (568,425.62) 0.00 (3,491.64) 0.00 (42,902.82) 0.00 0.00 3600 PARKS 22,525.34 (699,279.14) 6,580.00 (779,660.29) 5,471.00 (1,232,819.27) 5,775.00 (774,905.81) 356,500.00 (1,718,135.00) 4000 RECREATION 108,395.97 (623,134.59) 92,384.50 (774,074.90) 169,285.50 (1,038,984.50) 202,263.58 (537,880.65) 334,616.00 (1,664,080.00) 4010 AQUATICS 73,945.79 (169,505.70) 61,953.75 (250,273.67) 92,301.48 (350,135.19) 24,662.75 (150,336.61) 79,150.00 (615,643.00) 4020 DAY CARE 21,820.00 (1,037.55) 28,150.00 (5,346.36) 29,000.52 (30,059.07) 4,923.00 (34,272.38) 31,000.00 (83,399.00) 4050 SENIOR CENTER 18,479.55 (101,965.20) 5,400.00 (118,847.38) 4,950.00 (199,545.96) 14,327.83 (93,803.70) 14,900.00 (334,349.00) 4060 SENIOR CENTER ADVISORY BOARD 0.00 0.00 0.00 0.00 0.00 4080 RECREATION STAGECOACH DAYS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4500 CENTRAL SERVICES 443,420.00 (656,138.77) 0.00 (1,101,743.66) 0.00 53,542.84 0.00 (100,539.04) 0.00 0.00 4800 DEBT SERVICE 0.00 0.00 0.00 0.00 0.00
5040 LIABILITY INSURANCE 0.00 0.00 0.00 0.00 0.00
5400 COMMUNITY ENHANCEMENT 413.25 (87,660.38) 638.00 (97,761.51) 20,448.45 (160,658.34) 560.00 (60,712.13) 26,000.00 (143,752.00) 9100 SPECIAL DONATIONS 0.00 0.00 0.00 0.00 0.00
9600 REFUSE 0.00 0.00 0.00 0.00 1,654,645.41 (881,206.79) 1,177,561.21 (370,605.19) 1,565,459.00 (1,121,182.00) GENERAL FUND Total 25,556,722.08 (25,919,932.37) 24,103,139.48 (29,281,601.51) 32,706,258.82 (33,114,237.64) 16,466,068.53 (18,647,900.75) 36,796,787.00 (37,890,832.00) 001 Total 25,556,722.08 (25,919,932.37) 24,103,139.48 (29,281,601.51) 32,706,258.82 (33,114,237.64) 16,466,068.53 (18,647,900.75) 36,796,787.00 (37,890,832.00) 002 DEVELOPER DEPOSIT FUND 1210 ECONOMIC DEVELOPMENT 0.00 0.00 0.00 0.00 0.00 2800 PLANNING 503,733.47 (514,922.59) 202,981.00 (458,020.53) 492,694.99 (243,082.58) 141,886.18 (169,910.93) 275,864.00 (235,878.00) 2830 DEVELOPER-PARDEE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3000 ENGINEERING 63,613.92 (63,488.80) 2,311.20 (2,311.20) 0.00 0.00 0.00 0.00 0.00 0.00 DEVELOPER DEPOSIT FUND Total 567,347.39 (578,411.39) 205,292.20 (460,331.73) 492,694.99 (243,082.58) 141,886.18 (169,910.93) 275,864.00 (235,878.00) 002 Total 567,347.39 (578,411.39) 205,292.20 (460,331.73) 492,694.99 (243,082.58) 141,886.18 (169,910.93) 275,864.00 (235,878.00) 003 RIVERSIDE COUNTY MOU FUND 2289 RIVERSIDE COUNTY MOU 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 RIVERSIDE COUNTY MOU FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 003 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 005 ADMIN ALLOWANCE FUND 1210 ECONOMIC DEVELOPMENT 250,000.00 (9,135.00) 250,000.00 (8,622.56) 250,000.00 (2,512.44) 0.00 0.00 250,000.00 (22,568.00) ADMIN ALLOWANCE FUND Total 250,000.00 (9,135.00) 250,000.00 (8,622.56) 250,000.00 (2,512.44) 0.00 0.00 250,000.00 (22,568.00) 005 Total 250,000.00 (9,135.00) 250,000.00 (8,622.56) 250,000.00 (2,512.44) 0.00 0.00 250,000.00 (22,568.00) 100 GAS TAX STREET FUND 4900 STREET 1,529,510.23 (1,578,257.00) 2,010,475.25 (2,072,465.77) 1,714,075.41 (2,415,350.35) 535,179.20 (8,949,290.03) 5,339,577.00 (3,163,912.00) 4901 GAS TAX AB2928 TRAFFIC CONGESTION 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4902 GAS TAX PROP 1B STREETS & ROADS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 GAS TAX STREET FUND Total 1,529,510.23 (1,578,257.00) 2,010,475.25 (2,072,465.77) 1,714,075.41 (2,415,350.35) 535,179.20 (8,949,290.03) 5,339,577.00 (3,163,912.00) 100 Total 1,529,510.23 (1,578,257.00) 2,010,475.25 (2,072,465.77) 1,714,075.41 (2,415,350.35) 535,179.20 (8,949,290.03) 5,339,577.00 (3,163,912.00) 101 MEASURE A STREET FUND 4900 STREET 1,210,444.15 (2,014,413.73) 1,189,616.72 (470,714.30) 1,035,615.76 (1,414,405.54) 451,862.41 (1,114,400.06) 1,202,000.00 (1,405,793.00) MEASURE A STREET FUND Total 1,210,444.15 (2,014,413.73) 1,189,616.72 (470,714.30) 1,035,615.76 (1,414,405.54) 451,862.41 (1,114,400.06) 1,202,000.00 (1,405,793.00) 101 Total 1,210,444.15 (2,014,413.73) 1,189,616.72 (470,714.30) 1,035,615.76 (1,414,405.54) 451,862.41 (1,114,400.06) 1,202,000.00 (1,405,793.00) 102 RMRA (SB1) GAS TAX FUND 0000 Non-Departmental 640,858.80 689,097.77 806,439.11 435,514.22 799,761.00 4900 STREET 0.00 0.00 0.00 0.00 (50,268.00)
4904 GAS TAX RMRA (SB1) 0.00 (719,475.62) 0.00 (926,289.25) 58,822.00 (762,549.03) 0.00 (763,627.07) 0.00 (788,388.00) RMRA (SB1) GAS TAX FUND Total 640,858.80 (719,475.62) 689,097.77 (926,289.25) 865,261.11 (762,549.03) 435,514.22 (763,627.07) 799,761.00 (838,656.00) 102 Total 640,858.80 (719,475.62) 689,097.77 (926,289.25) 865,261.11 (762,549.03) 435,514.22 (763,627.07) 799,761.00 (838,656.00) 103 SB 300 STREET FUND 4900 STREET 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 SB 300 STREET FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 103 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 104 ARTICLE 3 SIDEWALK FUND 4900 STREET 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ARTICLE 3 SIDEWALK FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 104 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 105 NPDES STORM WATER 6100 STORMWATER 0.00 0.00 0.00 (59,949.00) (59,650.00) NPDES STORM WATER Total 0.00 0.00 0.00 (59,949.00) (59,650.00) 105 Total 0.00 0.00 0.00 (59,949.00) (59,650.00)
107 TRAFFIC SAFETY FUND 4900 STREET 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 579
FY 2024-25 Proposed Budget
Values Type
Sum of FY 2021-22 Actuals Sum of FY 2022-23 Actuals Sum of FY 2023-24 Actuals Sum of FY 2024-25 YTD Actuals Sum of Period 1 Proposed Funds Funds Name Division Division Name Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses 107 TRAFFIC SAFETY FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 107 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 110 CDBG FUND 5500 CDBG GRANT 146,577.46 (316,472.21) 29,783.71 (29,942.91) 90,540.69 (95,274.32) 0.00 (9.60) 539,000.00 (178,493.00) 5501 CDBG FY 2001 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5502 CDBG FY 2002 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5503 CDBG FY 2003 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5504 CDBG FY 2004 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5505 CDBG FY 2005 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5506 CDBG FY 2006 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5507 CDBG FY 2007 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5508 CDBG FY 2008 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5509 CDBG FY 2009 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5510 CDBG FY 2010 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5511 CDBG FY 2011 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5512 CDBG FY 2012 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5513 CDBG FY 2013 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5514 CDBG FY 2014 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5515 CDBG FY 2015 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5516 CDBG FY 2016 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5517 CDBG FY 2017 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5518 CDBG FY 2018 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 CDBG FUND Total 146,577.46 (316,472.21) 29,783.71 (29,942.91) 90,540.69 (95,274.32) 0.00 (9.60) 539,000.00 (178,493.00) 110 Total 146,577.46 (316,472.21) 29,783.71 (29,942.91) 90,540.69 (95,274.32) 0.00 (9.60) 539,000.00 (178,493.00) 111 LANDSCAPE MAINTENANCE FUND 4900 STREET 35,117.14 (152,068.05) 146,303.83 (149,679.67) 148,813.99 (145,880.00) 83,142.88 (165,052.66) 165,843.00 (288,855.00) LANDSCAPE MAINTENANCE FUND Total 35,117.14 (152,068.05) 146,303.83 (149,679.67) 148,813.99 (145,880.00) 83,142.88 (165,052.66) 165,843.00 (288,855.00) 111 Total 35,117.14 (152,068.05) 146,303.83 (149,679.67) 148,813.99 (145,880.00) 83,142.88 (165,052.66) 165,843.00 (288,855.00) 115 EECBG FUND 5211 EECBG FY11 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EECBG FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 115 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 120 ECONOMIC DEVELOPMENT FUND 5600 ECONOMIC DEVELOPMENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ECONOMIC DEVELOPMENT FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 120 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 132 AIR QUALITY IMPROVEMENT FUND 4900 STREET 190,968.51 (3,199.00) 35,386.16 (191,504.34) 51,639.64 (18,524.48) 21,928.02 0.00 49,000.00 (8,016.00) AIR QUALITY IMPROVEMENT FUND Total 190,968.51 (3,199.00) 35,386.16 (191,504.34) 51,639.64 (18,524.48) 21,928.02 0.00 49,000.00 (8,016.00) 132 Total 190,968.51 (3,199.00) 35,386.16 (191,504.34) 51,639.64 (18,524.48) 21,928.02 0.00 49,000.00 (8,016.00) 140 ASSET FORFEIT-POLICE FUND 2200 POLICE 41.59 (5,472.00) 18.43 0.00 52.53 0.00 4.86 0.00 30.00 (89.00) 4900 STREET 0.00 0.00 0.00 0.00 0.00
ASSET FORFEIT-POLICE FUND Total 41.59 (5,472.00) 18.43 0.00 52.53 0.00 4.86 0.00 30.00 (89.00) 140 Total 41.59 (5,472.00) 18.43 0.00 52.53 0.00 4.86 0.00 30.00 (89.00) 141 HOMELESS SHELTER FUND 2200 POLICE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 HOMELESS SHELTER FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 141 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 144 LOCAL LAW ENFORECEMENT B G FUND 2200 POLICE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2201 SUPPLEMENTAL LAW ENFORCEMENT FY01 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2202 SUPPLEMENTAL LAW ENFORCEMENT FY02 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2203 SUPPLEMENTAL LAW ENFORCEMENT FY03 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2204 SUPPLEMENTAL LAW ENFORCEMENT FY04 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2205 CLETEP PROGRAM FY05 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2260 POLICE BLOCK GRANT FY 99 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 LOCAL LAW ENFORECEMENT B G FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 144 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 145 COPS MORE GRANT FUND 2251 POLICE COPS MORE TECH GRANT FY 01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 COPS MORE GRANT FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 145 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 146 SAN GORGONIO GANG TASK FUND 2200 POLICE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 SAN GORGONIO GANG TASK FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 146 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 148 SUPPLEMENTAL LAW ENFORCEMENT FUND 2200 POLICE 24,805.67 (26,952.83) 431,267.20 (429,182.42) 27,523.91 (21,051.74) 466.81 0.00 7,000.00 (21,086.00) 2201 SUPPLEMENTAL LAW ENFORCEMENT FY01 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2202 SUPPLEMENTAL LAW ENFORCEMENT FY02 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2203 SUPPLEMENTAL LAW ENFORCEMENT FY03 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2204 SUPPLEMENTAL LAW ENFORCEMENT FY04 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2205 CLETEP PROGRAM FY05 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2206 SUPPLEMENTAL LAW ENFORCEMENT FY06 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2207 SUPPLEMENTAL LAW ENFORCEMENT FY07 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2208 SUPPLEMENTAL LAW ENFORCEMENT FY08 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2209 SUPPLEMENTAL LAW ENFORCEMENT FY09 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2210 DISPATCH 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2211 SUPPLEMENTAL LAW ENFORCEMENT FY11 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2212 SUPPLEMENTAL LAW ENFORCEMENT FY12 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2213 SUPPLEMENTAL LAW ENFORCEMENT FY13 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2214 SUPPLEMENTAL LAW ENFORCEMENT FY14 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2215 SUPPLEMENTAL LAW ENFORCEMENT FY15 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2216 SUPPLEMENTAL LAW ENFORCEMENT FY16 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2217 SUPPLEMENTAL LAW ENFORCEMENT FY17 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2251 POLICE COPS MORE TECH GRANT FY 01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2252 POLICE COPS MORE TECH GRANT FY 02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 580
FY 2024-25 Proposed Budget
Values Type
Sum of FY 2021-22 Actuals Sum of FY 2022-23 Actuals Sum of FY 2023-24 Actuals Sum of FY 2024-25 YTD Actuals Sum of Period 1 Proposed Funds Funds Name Division Division Name Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses 148 SUPPLEMENTAL LAW ENFORCEMENT FUND 2253 POLICE COPS MORE TECH GRANT FY 03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 SUPPLEMENTAL LAW ENFORCEMENT FUND Total 24,805.67 (26,952.83) 431,267.20 (429,182.42) 27,523.91 (21,051.74) 466.81 0.00 7,000.00 (21,086.00) 148 Total 24,805.67 (26,952.83) 431,267.20 (429,182.42) 27,523.91 (21,051.74) 466.81 0.00 7,000.00 (21,086.00) 149 PUBLIC SAFETY SALES TAX FUND 2250 POLICE PUBLIC SAFETY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 PUBLIC SAFETY SALES TAX FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 149 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 150 STATE PARK BOND ACT FUND 3600 PARKS 0.00 0.00 0.00 (89.32) 0.00 (28.52) 0.00 0.00 0.00 (29.00) STATE PARK BOND ACT FUND Total 0.00 0.00 0.00 (89.32) 0.00 (28.52) 0.00 0.00 0.00 (29.00) 150 Total 0.00 0.00 0.00 (89.32) 0.00 (28.52) 0.00 0.00 0.00 (29.00) 170 PEACOCK VALLEY II FUND 2700 BUILDING SAFETY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 PEACOCK VALLEY II FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 170 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 190 BANNING HOUSING AUTHORITY 3900 HOUSING AUTHORITY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 BANNING HOUSING AUTHORITY Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 190 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 200 SPECIAL DONATION FUND 9100 SPECIAL DONATIONS 5,593.54 (16,750.07) 5,405.00 (285.24) 4,204.25 (1,305.96) 2,595.00 0.00 3,500.00 (12,332.00) SPECIAL DONATION FUND Total 5,593.54 (16,750.07) 5,405.00 (285.24) 4,204.25 (1,305.96) 2,595.00 0.00 3,500.00 (12,332.00) 200 Total 5,593.54 (16,750.07) 5,405.00 (285.24) 4,204.25 (1,305.96) 2,595.00 0.00 3,500.00 (12,332.00) 201 SENIOR CENTER ACTIVITIES FUND 4000 RECREATION 0.00 0.00 0.00 0.00 0.00 4050 SENIOR CENTER 3,265.81 (5,339.31) 1,836.13 (1,120.76) 5,987.64 (1,622.90) 4,508.06 (2,343.86) 6,800.00 (6,542.00) 4060 SENIOR CENTER ADVISORY BOARD 992.53 (286.26) 4,972.21 (804.29) 6,661.23 (442.02) 4,606.04 (329.33) 6,933.00 (3,587.00) SENIOR CENTER ACTIVITIES FUND Total 4,258.34 (5,625.57) 6,808.34 (1,925.05) 12,648.87 (2,064.92) 9,114.10 (2,673.19) 13,733.00 (10,129.00) 201 Total 4,258.34 (5,625.57) 6,808.34 (1,925.05) 12,648.87 (2,064.92) 9,114.10 (2,673.19) 13,733.00 (10,129.00) 202 ANIMAL CONTROL RESERVE FUND 2300 ANIMAL CONTROL 0.00 0.00 0.00 (86.44) 0.00 (28.52) 0.00 0.00 0.00 (29.00) ANIMAL CONTROL RESERVE FUND Total 0.00 0.00 0.00 (86.44) 0.00 (28.52) 0.00 0.00 0.00 (29.00) 202 Total 0.00 0.00 0.00 (86.44) 0.00 (28.52) 0.00 0.00 0.00 (29.00) 203 POLICE VOLUNTEER FUND 2200 POLICE 1,468.33 (715.00) 1,534.19 (291.72) 1,659.81 (199.36) 16.98 0.00 1,600.00 (159.00) POLICE VOLUNTEER FUND Total 1,468.33 (715.00) 1,534.19 (291.72) 1,659.81 (199.36) 16.98 0.00 1,600.00 (159.00) 203 Total 1,468.33 (715.00) 1,534.19 (291.72) 1,659.81 (199.36) 16.98 0.00 1,600.00 (159.00) 204 DARE/GREAT FUND 2200 POLICE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2209 SUPPLEMENTAL LAW ENFORCEMENT FY09 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2210 DISPATCH 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DARE/GREAT FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 204 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 221 CSCDA-CFD 2020-02 ATWELL 4300 COMMUNITY FACILITIES DIST 0.00 234,916.85 325,795.18 358,770.92 358,771.00 CSCDA-CFD 2020-02 ATWELL Total 0.00 234,916.85 325,795.18 358,770.92 358,771.00 221 Total 0.00 234,916.85 325,795.18 358,770.92 358,771.00 222 ARPA-AMERICA RESCUE PLAN 0001 GENERAL 2,572,025.56 (2,572,025.56) 538,140.69 (538,140.69) 2,599,126.84 (2,597,971.30) 0.00 (87,470.73) 1,762,728.00 (1,763,661.00) ARPA-AMERICA RESCUE PLAN Total 2,572,025.56 (2,572,025.56) 538,140.69 (538,140.69) 2,599,126.84 (2,597,971.30) 0.00 (87,470.73) 1,762,728.00 (1,763,661.00) 222 Total 2,572,025.56 (2,572,025.56) 538,140.69 (538,140.69) 2,599,126.84 (2,597,971.30) 0.00 (87,470.73) 1,762,728.00 (1,763,661.00) 300 CITY ADMINISTRATION DEBT SVC FUND 6800 CITY HALL CONST. (44.30) 0.00 59.09 0.00 0.00 0.00 0.00 0.00 0.00 (14.00) CITY ADMINISTRATION DEBT SVC FUND Total (44.30) 0.00 59.09 0.00 0.00 0.00 0.00 0.00 0.00 (14.00) 300 Total (44.30) 0.00 59.09 0.00 0.00 0.00 0.00 0.00 0.00 (14.00) 360 SUN LAKES CFD #86-1 FUND 6700 HS GRADE SEPARATION (269.96) 0.00 366.44 0.00 1,045.22 0.00 96.63 0.00 600.00 (89.00) SUN LAKES CFD #86-1 FUND Total (269.96) 0.00 366.44 0.00 1,045.22 0.00 96.63 0.00 600.00 (89.00) 360 Total (269.96) 0.00 366.44 0.00 1,045.22 0.00 96.63 0.00 600.00 (89.00) 365 WILSON ST #91-1 ASSMT DBT FUND 4900 STREET (558.16) 0.00 757.68 0.00 2,161.20 0.00 199.80 0.00 1,200.00 (89.00) WILSON ST #91-1 ASSMT DBT FUND Total (558.16) 0.00 757.68 0.00 2,161.20 0.00 199.80 0.00 1,200.00 (89.00) 365 Total (558.16) 0.00 757.68 0.00 2,161.20 0.00 199.80 0.00 1,200.00 (89.00) 370 AREA POLICE OCMPUTER FUND 2200 POLICE (199.04) (34,049.62) 313.92 (31,117.87) 0.00 0.00 0.00 0.00 0.00 0.00 AREA POLICE OCMPUTER FUND Total (199.04) (34,049.62) 313.92 (31,117.87) 0.00 0.00 0.00 0.00 0.00 0.00 370 Total (199.04) (34,049.62) 313.92 (31,117.87) 0.00 0.00 0.00 0.00 0.00 0.00 375 FAIR OAKS AD #2004-1 DEBT FUND 4900 STREET 192,870.07 (193,454.50) 195,846.72 (214,178.81) 191,693.39 (188,525.67) 101,250.15 (153,579.34) 199,516.00 (207,119.00) FAIR OAKS AD #2004-1 DEBT FUND Total 192,870.07 (193,454.50) 195,846.72 (214,178.81) 191,693.39 (188,525.67) 101,250.15 (153,579.34) 199,516.00 (207,119.00) 375 Total 192,870.07 (193,454.50) 195,846.72 (214,178.81) 191,693.39 (188,525.67) 101,250.15 (153,579.34) 199,516.00 (207,119.00) 376 CAMEO HOMES FUND 4900 STREET (352.87) 0.00 310.00 (8,191.57) 0.00 0.00 0.00 0.00 0.00 0.00 CAMEO HOMES FUND Total (352.87) 0.00 310.00 (8,191.57) 0.00 0.00 0.00 0.00 0.00 0.00 376 Total (352.87) 0.00 310.00 (8,191.57) 0.00 0.00 0.00 0.00 0.00 0.00 400 POLICE FACILITIES DVLP FUND 2200 POLICE 6,696.07 (123.00) 37,306.91 (149.80) 40,795.97 (193.88) 357,170.58 0.00 41,469.00 (186.00) POLICE FACILITIES DVLP FUND Total 6,696.07 (123.00) 37,306.91 (149.80) 40,795.97 (193.88) 357,170.58 0.00 41,469.00 (186.00) 400 Total 6,696.07 (123.00) 37,306.91 (149.80) 40,795.97 (193.88) 357,170.58 0.00 41,469.00 (186.00) 410 FIRE FACILITIES DEVELOPMENT FUND 2400 FIRE (4,285.88) (123.00) 33,548.24 (149.80) 116,153.44 (210.96) 225,200.10 0.00 96,005.00 (187.00) FIRE FACILITIES DEVELOPMENT FUND Total (4,285.88) (123.00) 33,548.24 (149.80) 116,153.44 (210.96) 225,200.10 0.00 96,005.00 (187.00) 410 Total (4,285.88) (123.00) 33,548.24 (149.80) 116,153.44 (210.96) 225,200.10 0.00 96,005.00 (187.00) 420 TRAFFIC CONTROL FUND 4900 STREET 3,181.84 (7,805.50) 110,143.75 (8,103.56) 146,645.07 (7,559.16) 5,407.07 (171,437.63) 132,001.00 (202,836.00) TRAFFIC CONTROL FUND Total 3,181.84 (7,805.50) 110,143.75 (8,103.56) 146,645.07 (7,559.16) 5,407.07 (171,437.63) 132,001.00 (202,836.00) 420 Total 3,181.84 (7,805.50) 110,143.75 (8,103.56) 146,645.07 (7,559.16) 5,407.07 (171,437.63) 132,001.00 (202,836.00) 421 RAMSEY/HIGHLAND HOMES SIG FUND 4900 STREET 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 RAMSEY/HIGHLAND HOMES SIG FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 421 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 422 SPECIAL ASSESSMENT DISTR-WILSON ST 4900 STREET 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 SPECIAL ASSESSMENT DISTR-WILSON ST Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 422 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 430 GENERAL FACILITIES FUND 2900 GENERAL FACILITIES (221.73) (4,244.00) 22,192.89 (184.20) 119,011.85 (163,011.51) 156,015.63 20,475.00 28,000.00 (25,066.00) GENERAL FACILITIES FUND Total (221.73) (4,244.00) 22,192.89 (184.20) 119,011.85 (163,011.51) 156,015.63 20,475.00 28,000.00 (25,066.00) 430 Total (221.73) (4,244.00) 22,192.89 (184.20) 119,011.85 (163,011.51) 156,015.63 20,475.00 28,000.00 (25,066.00) 441 SUNSET GRADE SEPARATION FUND 6500 SUNSET GRADE SEPARATION 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 581
FY 2024-25 Proposed Budget
Values Type
Sum of FY 2021-22 Actuals Sum of FY 2022-23 Actuals Sum of FY 2023-24 Actuals Sum of FY 2024-25 YTD Actuals Sum of Period 1 Proposed Funds Funds Name Division Division Name Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses 441 SUNSET GRADE SEPARATION FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 441 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 444 WILSON MEDIAN FUND 4900 STREET (2,908.85) (110.00) 3,949.50 (126.76) 11,259.33 (136.84) 1,040.56 0.00 6,000.00 (122.00) WILSON MEDIAN FUND Total (2,908.85) (110.00) 3,949.50 (126.76) 11,259.33 (136.84) 1,040.56 0.00 6,000.00 (122.00) 444 Total (2,908.85) (110.00) 3,949.50 (126.76) 11,259.33 (136.84) 1,040.56 0.00 6,000.00 (122.00) 451 PARK DEVELOPMENT FUND 3600 PARKS 25,296.17 (2,411.00) 110,283.82 (888.00) 93,741.48 2,939.88 758.13 102,916.59 307,791.00 (144,970.00) PARK DEVELOPMENT FUND Total 25,296.17 (2,411.00) 110,283.82 (888.00) 93,741.48 2,939.88 758.13 102,916.59 307,791.00 (144,970.00) 451 Total 25,296.17 (2,411.00) 110,283.82 (888.00) 93,741.48 2,939.88 758.13 102,916.59 307,791.00 (144,970.00) 470 CAPITAL IMPROVEMENT FUND 2200 POLICE 0.00 0.00 0.00 0.00 0.00 3200 BUILDING MAINTENANCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4000 RECREATION 0.00 0.00 0.00 0.00 0.00
6900 GENERAL CONSTRUCTION 133.70 (82.00) 20,135.26 (508.28) 34,168.28 (88.40) 0.00 0.00 0.00 (3,822.00) CAPITAL IMPROVEMENT FUND Total 133.70 (82.00) 20,135.26 (508.28) 34,168.28 (88.40) 0.00 0.00 0.00 (3,822.00) 470 Total 133.70 (82.00) 20,135.26 (508.28) 34,168.28 (88.40) 0.00 0.00 0.00 (3,822.00) 475 FAIR OAKS AD #2004-1 FUND 4900 STREET 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FAIR OAKS AD #2004-1 FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 475 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 480 BOND EXPENDITURE AGREEMENT (BEA) PROJ FUND 9500 TAX ALLOCATION BONDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 BOND EXPENDITURE AGREEMENT (BEA) PROJ FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 480 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 481 BOND EXPENDITURE AGREEMENT (BEA) LOW/MOD FUND 9700 SUCCESSOR AGENCY LOW/MOD 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 BOND EXPENDITURE AGREEMENT (BEA) LOW/MOD FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 481 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 600 AIRPORT FUND 5100 AIRPORT 695,933.72 (461,485.73) 237,735.18 (430,484.20) 215,781.32 (504,052.77) 450.00 (319,363.48) 155,600.00 (357,087.00) AIRPORT FUND Total 695,933.72 (461,485.73) 237,735.18 (430,484.20) 215,781.32 (504,052.77) 450.00 (319,363.48) 155,600.00 (357,087.00) 600 Total 695,933.72 (461,485.73) 237,735.18 (430,484.20) 215,781.32 (504,052.77) 450.00 (319,363.48) 155,600.00 (357,087.00) 610 TRANSIT FUND 5100 AIRPORT 0.00 0.00 0.00 0.00 0.00
5800 FIXED ROUTE 1,685,849.57 (1,496,272.73) 1,773,481.61 (2,045,624.20) 6,188,044.12 (3,697,419.17) 1,515,942.75 (4,696,374.87) 13,446,347.00 (6,924,001.00) 5850 DIAL-A-RIDE 223,675.76 (239,364.43) 184,052.52 (250,074.58) 185,568.24 (455,574.88) 176,232.43 (135,383.58) 269,467.00 (191,596.00) TRANSIT FUND Total 1,909,525.33 (1,735,637.16) 1,957,534.13 (2,295,698.78) 6,373,612.36 (4,152,994.05) 1,692,175.18 (4,831,758.45) 13,715,814.00 (7,115,597.00) 610 Total 1,909,525.33 (1,735,637.16) 1,957,534.13 (2,295,698.78) 6,373,612.36 (4,152,994.05) 1,692,175.18 (4,831,758.45) 13,715,814.00 (7,115,597.00) 660 WATER FUND 6300 WATER OPERATIONS 15,442,698.64 (10,570,840.30) 16,892,579.12 (11,344,660.25) 29,596,230.66 (12,536,858.38) 9,170,467.86 (19,224,250.80) 18,400,573.00 (19,265,431.00) 7000 ELECTRIC 0.00 0.00 0.00 0.00 0.00
WATER FUND Total 15,442,698.64 (10,570,840.30) 16,892,579.12 (11,344,660.25) 29,596,230.66 (12,536,858.38) 9,170,467.86 (19,224,250.80) 18,400,573.00 (19,265,431.00) 660 Total 15,442,698.64 (10,570,840.30) 16,892,579.12 (11,344,660.25) 29,596,230.66 (12,536,858.38) 9,170,467.86 (19,224,250.80) 18,400,573.00 (19,265,431.00) 661 WATER CAPITAL FACILITIES FUND 6300 WATER OPERATIONS 232,436.48 (49,260.55) 900,340.51 (1,009,815.53) 671,098.29 (1,920,460.61) 394,141.26 (565,525.26) 368,000.00 (773,570.00) WATER CAPITAL FACILITIES FUND Total 232,436.48 (49,260.55) 900,340.51 (1,009,815.53) 671,098.29 (1,920,460.61) 394,141.26 (565,525.26) 368,000.00 (773,570.00) 661 Total 232,436.48 (49,260.55) 900,340.51 (1,009,815.53) 671,098.29 (1,920,460.61) 394,141.26 (565,525.26) 368,000.00 (773,570.00) 662 IRRIGATION WATER FUND 6300 WATER OPERATIONS (9,855.17) 0.00 13,378.21 0.00 38,160.18 2,472.46 3,527.81 (1,400,000.00) 20,000.00 (150,000.00) IRRIGATION WATER FUND Total (9,855.17) 0.00 13,378.21 0.00 38,160.18 2,472.46 3,527.81 (1,400,000.00) 20,000.00 (150,000.00) 662 Total (9,855.17) 0.00 13,378.21 0.00 38,160.18 2,472.46 3,527.81 (1,400,000.00) 20,000.00 (150,000.00) 663 BUA WATER CAPITAL PROJECT FUND 6300 WATER OPERATIONS 30,023.60 (50.00) 3,555.61 0.00 6,033.65 0.00 0.00 (476,345.40) 0.00 (100,000.00) BUA WATER CAPITAL PROJECT FUND Total 30,023.60 (50.00) 3,555.61 0.00 6,033.65 0.00 0.00 (476,345.40) 0.00 (100,000.00) 663 Total 30,023.60 (50.00) 3,555.61 0.00 6,033.65 0.00 0.00 (476,345.40) 0.00 (100,000.00) 666 WATER PARTICIPATON CTF 86 FUND 6300 WATER OPERATIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 WATER PARTICIPATON CTF 86 FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 666 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 667 WATER PARTICIPATION CTFS-8 FUND 6300 WATER OPERATIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 WATER PARTICIPATION CTFS-8 FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 667 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 668 WATER DEBT SERVICE FUND 6300 WATER OPERATIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 WATER DEBT SERVICE FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 668 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 669 BUA WATER DEBT SERVICE FUND 6300 WATER OPERATIONS 1,965,517.78 (805,162.50) 1,967,897.33 (749,615.18) 1,963,749.65 (691,281.84) 0.00 (1,614,781.26) 1,991,263.00 (1,952,387.00) BUA WATER DEBT SERVICE FUND Total 1,965,517.78 (805,162.50) 1,967,897.33 (749,615.18) 1,963,749.65 (691,281.84) 0.00 (1,614,781.26) 1,991,263.00 (1,952,387.00) 669 Total 1,965,517.78 (805,162.50) 1,967,897.33 (749,615.18) 1,963,749.65 (691,281.84) 0.00 (1,614,781.26) 1,991,263.00 (1,952,387.00) 670 ELECTRIC FUND 7000 ELECTRIC 40,146,919.56 (13,087,847.58) 38,441,065.98 (12,974,000.94) 35,439,800.75 (16,833,201.94) 15,002,350.29 (7,512,227.06) 33,575,191.00 (16,332,149.00) 7010 GENERATION & TRANSMISSION 1,000,267.09 (20,274,275.48) 1,011,463.45 (22,358,117.11) 3,855,779.36 (22,538,256.14) 2,625,433.60 (15,060,179.78) 5,000,000.00 (23,881,599.00) ELECTRIC FUND Total 41,147,186.65 (33,362,123.06) 39,452,529.43 (35,332,118.05) 39,295,580.11 (39,371,458.08) 17,627,783.89 (22,572,406.84) 38,575,191.00 (40,213,748.00) 670 Total 41,147,186.65 (33,362,123.06) 39,452,529.43 (35,332,118.05) 39,295,580.11 (39,371,458.08) 17,627,783.89 (22,572,406.84) 38,575,191.00 (40,213,748.00) 672 RATE STABILITY FUND 7000 ELECTRIC (47,961.34) 0.00 65,106.57 0.00 185,710.99 0.00 17,168.50 0.00 100,000.00 0.00 RATE STABILITY FUND Total (47,961.34) 0.00 65,106.57 0.00 185,710.99 0.00 17,168.50 0.00 100,000.00 0.00 672 Total (47,961.34) 0.00 65,106.57 0.00 185,710.99 0.00 17,168.50 0.00 100,000.00 0.00 673 ELECTRIC IMPROVEMENT FUND 7000 ELECTRIC 2,543,600.99 (10,577,503.71) 2,894,200.24 (7,904,919.39) 1,105,223.44 (4,254,170.20) 2,192,306.15 (473,633.85) 2,300,000.00 (2,914,728.00) ELECTRIC IMPROVEMENT FUND Total 2,543,600.99 (10,577,503.71) 2,894,200.24 (7,904,919.39) 1,105,223.44 (4,254,170.20) 2,192,306.15 (473,633.85) 2,300,000.00 (2,914,728.00) 673 Total 2,543,600.99 (10,577,503.71) 2,894,200.24 (7,904,919.39) 1,105,223.44 (4,254,170.20) 2,192,306.15 (473,633.85) 2,300,000.00 (2,914,728.00) 674 ELECTRIC REVENUE BOND PROJECT FUND 7000 ELECTRIC 274,575.73 (7,496.89) 20,117.15 (22,978.62) 27,880.53 24,238.13 0.00 0.00 0.00 (72.00) ELECTRIC REVENUE BOND PROJECT FUND Total 274,575.73 (7,496.89) 20,117.15 (22,978.62) 27,880.53 24,238.13 0.00 0.00 0.00 (72.00) 674 Total 274,575.73 (7,496.89) 20,117.15 (22,978.62) 27,880.53 24,238.13 0.00 0.00 0.00 (72.00) 675 PUBLIC BENEFIT FUND 7020 PUBLIC BENEFIT PROGRAM 768,784.02 (610,310.16) 721,813.96 (1,026,269.90) 712,075.19 (546,572.15) 335,325.67 (669,876.80) 865,000.00 (1,412,054.00) PUBLIC BENEFIT FUND Total 768,784.02 (610,310.16) 721,813.96 (1,026,269.90) 712,075.19 (546,572.15) 335,325.67 (669,876.80) 865,000.00 (1,412,054.00) 675 Total 768,784.02 (610,310.16) 721,813.96 (1,026,269.90) 712,075.19 (546,572.15) 335,325.67 (669,876.80) 865,000.00 (1,412,054.00) 676 HYDRO PARTICIPAT. CTF-1 7000 ELECTRIC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 HYDRO PARTICIPAT. CTF-1 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 676 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 677 HYDRO PARTICIPAT. CTF-2 7000 ELECTRIC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 HYDRO PARTICIPAT. CTF-2 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 582
FY 2024-25 Proposed Budget
Values Type
Sum of FY 2021-22 Actuals Sum of FY 2022-23 Actuals Sum of FY 2023-24 Actuals Sum of FY 2024-25 YTD Actuals Sum of Period 1 Proposed Funds Funds Name Division Division Name Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses 677 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 678 ELECTRIC REVENUE BOND DEBT SERVICE FUND 7000 ELECTRIC 2,432,566.07 (1,116,867.17) 2,431,497.96 (1,052,892.20) 2,422,400.78 (986,371.34) 0.00 (479,521.88) 2,426,619.00 (2,391,705.00) ELECTRIC REVENUE BOND DEBT SERVICE FUND Total 2,432,566.07 (1,116,867.17) 2,431,497.96 (1,052,892.20) 2,422,400.78 (986,371.34) 0.00 (479,521.88) 2,426,619.00 (2,391,705.00) 678 Total 2,432,566.07 (1,116,867.17) 2,431,497.96 (1,052,892.20) 2,422,400.78 (986,371.34) 0.00 (479,521.88) 2,426,619.00 (2,391,705.00) 680 WASTEWATER FUND 8000 WASTEWATER UTILITY 4,885,530.24 (4,168,252.07) 5,229,075.72 (4,173,989.67) 16,308,829.78 (5,006,993.30) 3,346,492.25 (2,908,320.11) 9,536,000.00 (7,297,084.00) 8050 TERTIARY RESERVES 0.00 0.00 0.00 0.00 0.00
WASTEWATER FUND Total 4,885,530.24 (4,168,252.07) 5,229,075.72 (4,173,989.67) 16,308,829.78 (5,006,993.30) 3,346,492.25 (2,908,320.11) 9,536,000.00 (7,297,084.00) 680 Total 4,885,530.24 (4,168,252.07) 5,229,075.72 (4,173,989.67) 16,308,829.78 (5,006,993.30) 3,346,492.25 (2,908,320.11) 9,536,000.00 (7,297,084.00) 681 WASTEWATER CAPITAL FACILITY FUND 8000 WASTEWATER UTILITY 22,144.86 (18,334.00) 276,863.38 0.00 448,876.35 (42,993.09) 174,572.74 (1,181,628.91) 246,650.00 (1,331,629.00) 8050 TERTIARY RESERVES 0.00 0.00 0.00 0.00 0.00
WASTEWATER CAPITAL FACILITY FUND Total 22,144.86 (18,334.00) 276,863.38 0.00 448,876.35 (42,993.09) 174,572.74 (1,181,628.91) 246,650.00 (1,331,629.00) 681 Total 22,144.86 (18,334.00) 276,863.38 0.00 448,876.35 (42,993.09) 174,572.74 (1,181,628.91) 246,650.00 (1,331,629.00) 682 WASTEWATER TERTIARY FUND 8050 TERTIARY RESERVES 300,511.11 0.00 477,130.02 0.00 567,277.69 (1,782.49) 159,704.10 0.00 490,000.00 (200,000.00) WASTEWATER TERTIARY FUND Total 300,511.11 0.00 477,130.02 0.00 567,277.69 (1,782.49) 159,704.10 0.00 490,000.00 (200,000.00) 682 Total 300,511.11 0.00 477,130.02 0.00 567,277.69 (1,782.49) 159,704.10 0.00 490,000.00 (200,000.00) 683 BUA WASTEWATER CAPITAL PROJECT FUND 8000 WASTEWATER UTILITY 250.23 (173,166.92) 250.26 (39,683.16) 250.61 (2,313.63) 0.00 (1,619.75) 2,502,807.00 (1,620.00) BUA WASTEWATER CAPITAL PROJECT FUND Total 250.23 (173,166.92) 250.26 (39,683.16) 250.61 (2,313.63) 0.00 (1,619.75) 2,502,807.00 (1,620.00) 683 Total 250.23 (173,166.92) 250.26 (39,683.16) 250.61 (2,313.63) 0.00 (1,619.75) 2,502,807.00 (1,620.00) 685 STATE REVOLVING LOAN FUND 8000 WASTEWATER UTILITY (3,900.68) 0.00 5,158.57 0.00 14,714.36 0.00 1,360.30 0.00 8,000.00 0.00 STATE REVOLVING LOAN FUND Total (3,900.68) 0.00 5,158.57 0.00 14,714.36 0.00 1,360.30 0.00 8,000.00 0.00 685 Total (3,900.68) 0.00 5,158.57 0.00 14,714.36 0.00 1,360.30 0.00 8,000.00 0.00 687 WASTEWATER PARTICIPATION CTFS 89 8000 WASTEWATER UTILITY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 WASTEWATER PARTICIPATION CTFS 89 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 687 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 689 BUA WASTEWATER DEBT SERVICE FUND 8000 WASTEWATER UTILITY 402,776.05 (60,340.31) 293,783.32 (56,320.31) 294,686.75 (54,710.31) 0.00 (263,225.00) 290,920.00 (289,250.00) BUA WASTEWATER DEBT SERVICE FUND Total 402,776.05 (60,340.31) 293,783.32 (56,320.31) 294,686.75 (54,710.31) 0.00 (263,225.00) 290,920.00 (289,250.00) 689 Total 402,776.05 (60,340.31) 293,783.32 (56,320.31) 294,686.75 (54,710.31) 0.00 (263,225.00) 290,920.00 (289,250.00) 690 REFUSE FUND 8000 WASTEWATER UTILITY 0.00 0.00 0.00 0.00 0.00 9600 REFUSE 5,672,345.32 (1,223,022.80) 1,162,967.30 (1,481,592.30) 0.00 (1,042,518.50) (17.60) (9,321.28) 0.00 0.00 REFUSE FUND Total 5,672,345.32 (1,223,022.80) 1,162,967.30 (1,481,592.30) 0.00 (1,042,518.50) (17.60) (9,321.28) 0.00 0.00 690 Total 5,672,345.32 (1,223,022.80) 1,162,967.30 (1,481,592.30) 0.00 (1,042,518.50) (17.60) (9,321.28) 0.00 0.00 691 RECYCLING FUND 9600 REFUSE 0.00 0.00 0.00 0.00 0.00 RECYCLING FUND Total 0.00 0.00 0.00 0.00 0.00
691 Total 0.00 0.00 0.00 0.00 0.00
700 RISK MANAGEMENT FUND 1300 PERSONNEL 0.00 0.00 0.00 0.00 0.00 5020 WORKERS COMPENSATION 965,383.08 (1,600,218.56) 1,189,041.54 (817,693.77) 1,465,082.94 (2,766,925.91) 958,438.95 (349,357.40) 1,327,000.00 (429,636.00) 5030 UNEMPLOYMENT INSURANCE 97,082.25 (48,691.77) 100,504.83 (44,786.58) 116,815.41 (51,691.92) 84,621.17 (38,765.10) 179,524.00 (57,153.00) 5040 LIABILITY INSURANCE 1,099,130.09 (2,000,763.99) 1,127,264.68 (2,841,234.62) 1,922,776.66 (3,559,671.89) 0.00 (3,072,076.28) 3,266,741.00 (3,151,722.00) 5300 CITY ATTORNEY 549,848.00 (453,521.28) 399,985.16 (1,608,239.38) 909,719.00 (1,102,543.23) 0.00 (1,003,507.69) 1,403,311.00 (1,500,500.00) RISK MANAGEMENT FUND Total 2,711,443.42 (4,103,195.60) 2,816,796.21 (5,311,954.35) 4,414,394.01 (7,480,832.95) 1,043,060.12 (4,463,706.47) 6,176,576.00 (5,139,011.00) 700 Total 2,711,443.42 (4,103,195.60) 2,816,796.21 (5,311,954.35) 4,414,394.01 (7,480,832.95) 1,043,060.12 (4,463,706.47) 6,176,576.00 (5,139,011.00) 702 FLEET MAINTENANCE FUND 3800 FLEET MAINTENANCE 1,750,460.86 (1,637,421.20) 1,665,147.50 (2,134,670.24) 2,490,427.86 (1,750,548.13) 87,935.31 (1,503,630.09) 1,394,134.00 (2,183,432.00) FLEET MAINTENANCE FUND Total 1,750,460.86 (1,637,421.20) 1,665,147.50 (2,134,670.24) 2,490,427.86 (1,750,548.13) 87,935.31 (1,503,630.09) 1,394,134.00 (2,183,432.00) 702 Total 1,750,460.86 (1,637,421.20) 1,665,147.50 (2,134,670.24) 2,490,427.86 (1,750,548.13) 87,935.31 (1,503,630.09) 1,394,134.00 (2,183,432.00) 703 INFORMATION SYSTEMS SERVICE FUND 3700 INFORMATION SYSTEMS SERVICES 388,086.74 (556,404.47) 621,727.68 (751,129.84) 1,222,515.09 (1,765,319.46) 0.00 (849,819.57) 1,265,864.00 (1,144,082.00) INFORMATION SYSTEMS SERVICE FUND Total 388,086.74 (556,404.47) 621,727.68 (751,129.84) 1,222,515.09 (1,765,319.46) 0.00 (849,819.57) 1,265,864.00 (1,144,082.00) 703 Total 388,086.74 (556,404.47) 621,727.68 (751,129.84) 1,222,515.09 (1,765,319.46) 0.00 (849,819.57) 1,265,864.00 (1,144,082.00) 704 BUILDING MAINTENANCE 3200 BUILDING MAINTENANCE 0.00 0.00 0.00 0.00 873,855.97 (944,999.46) 0.00 (1,150,770.13) 981,220.00 (2,059,080.00) BUILDING MAINTENANCE Total 0.00 0.00 0.00 0.00 873,855.97 (944,999.46) 0.00 (1,150,770.13) 981,220.00 (2,059,080.00) 704 Total 0.00 0.00 0.00 0.00 873,855.97 (944,999.46) 0.00 (1,150,770.13) 981,220.00 (2,059,080.00) 705 SUPPORT SERVICES 4500 CENTRAL SERVICES 0.00 0.00 0.00 0.00 1,554,084.24 (2,315,556.67) 0.00 (1,046,182.90) 1,974,337.00 (1,807,469.00) SUPPORT SERVICES Total 0.00 0.00 0.00 0.00 1,554,084.24 (2,315,556.67) 0.00 (1,046,182.90) 1,974,337.00 (1,807,469.00) 705 Total 0.00 0.00 0.00 0.00 1,554,084.24 (2,315,556.67) 0.00 (1,046,182.90) 1,974,337.00 (1,807,469.00) 761 UTILITY BILLING ADMINISTRATION FUND 3100 UTILITY BILLING ACCOUNT & COLLECTION SERVICE 1,420,286.97 (939,148.96) 1,900,921.38 (1,604,807.58) 2,199,990.74 (2,647,680.70) 114,434.10 (1,100,721.92) 2,872,460.00 (1,816,473.00) 3110 METER READING & SERVICE 617,971.64 (687,960.50) 579,265.00 (648,831.76) 648,831.76 (610,657.53) 0.00 (317,971.78) 849,841.00 (549,817.00) UTILITY BILLING ADMINISTRATION FUND Total 2,038,258.61 (1,627,109.46) 2,480,186.38 (2,253,639.34) 2,848,822.50 (3,258,338.23) 114,434.10 (1,418,693.70) 3,722,301.00 (2,366,290.00) 761 Total 2,038,258.61 (1,627,109.46) 2,480,186.38 (2,253,639.34) 2,848,822.50 (3,258,338.23) 114,434.10 (1,418,693.70) 3,722,301.00 (2,366,290.00) 805 REDEVELOPMENT OBLIGATION RETIREMENT FUND 9200 SUCCESSOR AGENCY 2,261,732.00 (2,400,292.00) 2,438,551.00 (2,246,062.84) 2,455,366.00 (2,421,960.12) 535,526.00 0.00 2,838,275.00 (2,653,686.00) 9300 SUCCESSOR AGENCY-DOWNTOWN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9400 SUCCESSOR AGENCY-MIDWAY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 REDEVELOPMENT OBLIGATION RETIREMENT FUND Total 2,261,732.00 (2,400,292.00) 2,438,551.00 (2,246,062.84) 2,455,366.00 (2,421,960.12) 535,526.00 0.00 2,838,275.00 (2,653,686.00) 805 Total 2,261,732.00 (2,400,292.00) 2,438,551.00 (2,246,062.84) 2,455,366.00 (2,421,960.12) 535,526.00 0.00 2,838,275.00 (2,653,686.00) 810 SUCCESSOR AGENCY LOW/MOD FUND (HOUSING AGENCY) 9700 SUCCESSOR AGENCY LOW/MOD 189,235.91 (586,046.06) 374,262.15 (526,227.34) 471,571.19 (549,227.19) 11,945.95 (194,664.34) 33,000.00 (1,064,650.00) SUCCESSOR AGENCY LOW/MOD FUND (HOUSING AGENCY) Total 189,235.91 (586,046.06) 374,262.15 (526,227.34) 471,571.19 (549,227.19) 11,945.95 (194,664.34) 33,000.00 (1,064,650.00) 810 Total 189,235.91 (586,046.06) 374,262.15 (526,227.34) 471,571.19 (549,227.19) 11,945.95 (194,664.34) 33,000.00 (1,064,650.00) 830 SUCCESSOR AGENCY DEBT SERVICE FUND 9200 SUCCESSOR AGENCY 2,150,247.00 (1,006,693.32) 1,996,011.00 (995,428.26) 2,171,886.00 (944,943.63) 0.00 (1,781,945.76) 2,295,239.00 (2,278,616.00) 9210 2007 T.A.P. BOND EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (74,611.00) 9300 SUCCESSOR AGENCY-DOWNTOWN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9400 SUCCESSOR AGENCY-MIDWAY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 SUCCESSOR AGENCY DEBT SERVICE FUND Total 2,150,247.00 (1,006,693.32) 1,996,011.00 (995,428.26) 2,171,886.00 (944,943.63) 0.00 (1,781,945.76) 2,295,239.00 (2,353,227.00) 830 Total 2,150,247.00 (1,006,693.32) 1,996,011.00 (995,428.26) 2,171,886.00 (944,943.63) 0.00 (1,781,945.76) 2,295,239.00 (2,353,227.00) 831 CRA-92 DEBT SERVICE FUND 9300 SUCCESSOR AGENCY-DOWNTOWN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 CRA-92 DEBT SERVICE FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 831 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 832 CRA-MIDWAY DEBT SVC FUND 9400 SUCCESSOR AGENCY-MIDWAY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 CRA-MIDWAY DEBT SVC FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 832 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 583
FY 2024-25 Proposed Budget
Values Type
Sum of FY 2021-22 Actuals Sum of FY 2022-23 Actuals Sum of FY 2023-24 Actuals Sum of FY 2024-25 YTD Actuals Sum of Period 1 Proposed Funds Funds Name Division Division Name Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses 840 BEA CAPITAL PROJECTS FUND 9500 TAX ALLOCATION BONDS 530.70 (1,668,416.85) 587.32 (197,923.23) 386.05 73,937.64 0.00 8,349.85 0.00 (4,479.00) BEA CAPITAL PROJECTS FUND Total 530.70 (1,668,416.85) 587.32 (197,923.23) 386.05 73,937.64 0.00 8,349.85 0.00 (4,479.00) 840 Total 530.70 (1,668,416.85) 587.32 (197,923.23) 386.05 73,937.64 0.00 8,349.85 0.00 (4,479.00) 841 BEA LOW/MOD CAPITAL PROJECTS FUND 9700 SUCCESSOR AGENCY LOW/MOD 0.00 (128.00) 0.00 (109.48) 0.00 (45.60) 0.00 0.00 0.00 (30.00) BEA LOW/MOD CAPITAL PROJECTS FUND Total 0.00 (128.00) 0.00 (109.48) 0.00 (45.60) 0.00 0.00 0.00 (30.00) 841 Total 0.00 (128.00) 0.00 (109.48) 0.00 (45.60) 0.00 0.00 0.00 (30.00) 850 SUCCESSOR AGENCY ADMIN FUND 9200 SUCCESSOR AGENCY 0.00 (384,042.89) 1,500.00 (250.64) 19,500.00 (5,132.00) 0.00 (272,914.26) 0.00 (745.00) 9500 TAX ALLOCATION BONDS (600,000.00) 0.00 0.00 0.00 0.00 SUCCESSOR AGENCY ADMIN FUND Total 0.00 (984,042.89) 1,500.00 (250.64) 19,500.00 (5,132.00) 0.00 (272,914.26) 0.00 (745.00) 850 Total 0.00 (984,042.89) 1,500.00 (250.64) 19,500.00 (5,132.00) 0.00 (272,914.26) 0.00 (745.00) 851 CRA-DWNTWN OPER/PROJ FUND 9300 SUCCESSOR AGENCY-DOWNTOWN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 CRA-DWNTWN OPER/PROJ FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 851 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 852 CRA-MIDWAY OPER/PROJ FUND 9400 SUCCESSOR AGENCY-MIDWAY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 CRA-MIDWAY OPER/PROJ FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 852 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 853 TAX ALLOC. BDS FUND 9500 TAX ALLOCATION BONDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TAX ALLOC. BDS FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 853 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 854 SA-LOW/MOD BOND FUND 9700 SUCCESSOR AGENCY LOW/MOD 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 SA-LOW/MOD BOND FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 854 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 855 2007 TAP BOND PROCEEDS FUND 9500 TAX ALLOCATION BONDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2007 TAP BOND PROCEEDS FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 855 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 856 2003 TABS PROCEEDS FUND 9500 TAX ALLOCATION BONDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2003 TABS PROCEEDS FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 856 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 857 2003 TABS PROCEEDS LOW/MOD FUND 9700 SUCCESSOR AGENCY LOW/MOD 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2003 TABS PROCEEDS LOW/MOD FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 857 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 860 CRA PROJECT FUND 9200 SUCCESSOR AGENCY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9250 SUCCESSOR AGENCY GANG TASK FORCE 0.00 0.00 0.00 0.00 0.00 9270 SUCCESSOR AGENCY CODE ENFORCEMENT 0.00 0.00 0.00 0.00 0.00 CRA PROJECT FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 860 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 950 GASB 34 FUND 7900 GASB 34 0.00 (397,532.64) 0.00 (5,668,283.04) 0.00 (3,329,891.59) 0.00 (1,851,091.06) 0.00 0.00 GASB 34 FUND Total 0.00 (397,532.64) 0.00 (5,668,283.04) 0.00 (3,329,891.59) 0.00 (1,851,091.06) 0.00 0.00 950 Total 0.00 (397,532.64) 0.00 (5,668,283.04) 0.00 (3,329,891.59) 0.00 (1,851,091.06) 0.00 0.00 952 GASB 34 FUND-REDEVELOPMNT 7900 GASB 34 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 GASB 34 FUND-REDEVELOPMNT Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 952 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 975 INVESTMENT FUND 7500 INVESTMENT (638,298.01) 905,782.63 2,233,679.22 194,220.45 0.00 INVESTMENT FUND Total (638,298.01) 905,782.63 2,233,679.22 194,220.45 0.00 975 Total (638,298.01) 905,782.63 2,233,679.22 194,220.45 0.00 998 KEYING MASTER 7000 ELECTRIC 0.00 0.00 0.00 0.00 0.00 KEYING MASTER Total 0.00 0.00 0.00 0.00 0.00
998 Total 0.00 0.00 0.00 0.00 0.00
999 GASB34 GOVWIDE CONVERSION 7900 GASB 34 3,534,059.00 4,793,113.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 GASB34 GOVWIDE CONVERSION Total 3,534,059.00 4,793,113.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 999 Total 3,534,059.00 4,793,113.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Grand Total 126,005,521.71 (109,275,330.84) 118,716,465.88 (121,831,467.71) 162,087,247.85 (136,972,930.78) 56,456,268.80 (101,678,556.90) 161,051,159.00 (153,026,810.00) 584
Budgeted Positions
Row Labels Sum of FTE*
1000-CITY ADMINISTRATION SERIES 57.50
CITY ADMINISTRATION GROUP 17.00
ADMINISTRATIVE CITY CLERK 1.00
ASSISTANT CITY MANAGER 1.00
CASE MANAGER SPECIALIST 3.00
CASE MANAGER SPECIALIST P/T 1.00
CITY CLERK 1.00
CITY MANAGER 1.00
COMMUNICATIONS MANAGER 1.00
COUNCIL MEMBER 5.00
ECONOMIC DEVELOPMENT MANAGER 1.00
GRANTS PROGRAM MANAGER 1.00
HOMELESS SERVICES DIRECTOR 1.00
FINANCIAL SERVICES GROUP 16.50
ACCOUNTANT I 2.00
ACCOUNTING SPECIALIST 4.00
ADMINISTRATIVE SERVICES DIRECTOR 1.00
BUDGET AND FINANCIAL ANALYST 1.00
BUYER 2.00
CHIEF PROCUREMENT OFFICER 1.00
CITY TREASURER 1.00
CONTRACT SPECIALIST 1.00
DEPUTY FINANCE DIRECTOR 1.00
FINANCE MANAGER 1.00
P.T. ACCOUNTING SPECIALIST 0.50
SENIOR ACCOUNTANT 1.00
HUMAN RESOURCES GROUP 4.00
HUMAN RESOURCES GENERALIST 1.00
HUMAN RESOURCES MANAGER 1.00
RISK & SAFETY ANALYST 1.00
SR HUMAN RESOURCES GENERALIST 1.00
INFORMATION/CABLE SYSTEMS GROUP 5.00
INFORMATION TECH ANALYST I 2.00
INFORMATION TECH ANALYST II 1.00
INFORMATION TECHNOLOGY MANAGER 1.00
MULTIMEDIA SPECIALIST 1.00
OFFICE SUPPORT GROUP 1.00
OFFICE SPECIALIST 1.00
UTILITY BILLING GROUP 14.00
CUSTOMER SERVICE SUPERVISOR 1.00
CUSTOMER SVC & BILLING MANAGER 1.00
CUSTOMER SVC REPRESENTATIVE 5.00
FIELD SERVICE REPRESENTATIVE 3.00
LEAD FIELD SERVICE REPRESENTATIVE 1.00
SR. UTILITY BILLING REPRESENTATIVE 3.00
2000-POLICE SERIES 60.50
CODE ENFORCEMENT 3.00
CODE COMPLIANCE OFFICER 2.00
585
Budgeted Positions
CODE COMPLIANCE SUPERVISOR 1.00
POLICE GROUP 39.50
POLICE CADET 0.50
POLICE CAPTAIN 1.00
POLICE CHIEF 1.00
POLICE CORPORAL 4.00
POLICE LIEUTENANT 2.00
POLICE OFFICER 25.00
POLICE SERGEANT 6.00
POLICE SUPPORT GROUP 18.00
ANIMAL CONTROL OFFICER 2.00
COMMUNITY SERVICES OFFICER 1.00
EXECUTIVE ASSISTANT/SUPPORT SERVICES MANAGER 1.00
POLICE RECORDS TECHNICIAN I 3.00
POLICE RECORDS TECHNICIAN II 1.00
PROPERTY & EVIDENCE SPECIALIST 1.00
PUBLIC SAFETY DISPATCH SUPERVISOR 1.00
PUBLIC SAFETY DISPATCHER 6.00
PUBLIC SAFETY DISPATCHER II 2.00
3000-COMMUNITY DEVELOPMENT SERIES 13.00
COMMUNITY DEVELOPMENT GROUP 6.00
ASSISTANT PLANNER 1.00
ASSOCIATE PLANNER 1.00
COMMUNITY DEVELOPMENT DIRECTOR 1.00
DEVELOPMNT.PROJECT COORDINATOR 2.00
PLANNING MANAGER 1.00
DEVELOPMENT SERVICES GROUP 5.00
BUILDING INSPECTOR 1.00
BUILDING OFFICIAL 1.00
BUILDING PERMIT SPECIALIST 2.00
SENIOR BUILDING INSPECTOR 1.00
OFFICE SUPPORT GROUP 2.00
COMMUNITY DEVELOPMENT OPERATIONS MANAGER 1.00
OFFICE SPECIALIST 1.00
3300-PARKS AND RECREATION SERIES 21.70
PARKS AND RECREATIONS GROUP 21.70
ASSISTANT POOL MANAGER 0.47
CASHIERS - POOL 0.43
LIFEGUARDS 3.01
MAINTENANCE WORKER I 3.00
OFFICE SPECIALIST 1.00
PARKS AND RECREATION DIRECTOR 1.00
PARKS SUPERVISOR 1.00
POOL MANAGER 0.48
PROGRAM COORDINATOR 1.00
RECREATION LEADER 5.10
RECREATION MANAGER 1.00
RECREATION SUPERVISOR 1.00
SPORTS COORDINATOR 0.67
586
Budgeted Positions
SR. RECREATION LEADER 1.54
WORK RELEASE CREW LEADER 1.00
4000-PUBLIC WORKS SERIES 63.80
ENGINEERING GROUP 4.75
ASSOCIATE ENGINEER 2.00
ASSOCIATE ENGINEER W/CERTIF. 0.75
PUBLIC WORKS INSPECTOR 1.00
SENIOR CIVIL ENGINEER 1.00
GENERAL MAINTENANCE AND SUPPORT GROUP 5.00
BUILDING MAINTENANCE SPECIALIST I 1.00
FLEET MAINTENANCE MECHANIC II 2.00
FLEET MANAGER 1.00
SR BUILDING MAINTENANCE SPECIALIST 1.00
OFFICE SUPPORT GROUP 4.00
ENGINEERING SERVICES ASSISTANT 1.00
EXECUTIVE SECRETARY 1.00
MANAGEMENT ANALYST 1.00
OFFICE SPECIALIST 1.00
PUBLIC WORKS MANAGEMENT GROUP 4.80
CIP MANAGER 1.00
DEPUTY PUBLIC WORKS DIRECTOR/CITY ENGINEER 1.00
ENVIRONMENTAL PROGRAM COORDINATOR 1.00
PUBLIC WORKS DIRECTOR 0.80
PUBLIC WORKS PROGRAM MANAGER 1.00
STREETS GROUPS 8.75
AIRPORT ATTENDANT 0.75
MAINTENANCE WORKER II 3.00
PUBLIC WORKS SUPERINTENDENT 1.00
PUBLIC WORKS SUPERVISOR 2.00
SENIOR MAINTENANCE WORKER 1.00
WORK RELEASE CREW LEADER 1.00
TRANSIT OPERATIONS GROUP 12.50
BUS DRIVER 9.00
P.T. BUS DRIVER 1.50
TRANSIT FIELD SUPERVISOR 1.00
TRANSIT MANAGER 1.00
WATER/WASTEWATER GROUP 24.00
ASSISTANT WATER/WASTEWATER SUPERINTENDENT 1.00
BACKFLOW/LOCATOR SPECIALIST 1.00
DEPUTY WATER/WASTEWATER DIRECTOR 1.00
WAREHOUSE SERVICES SPECIALIST 1.00
WASTEWATER COLL SYS SUPV 1.00
WASTEWATER COLL SYS TECH I 3.00
WATER CREW LEAD 4.00
WATER CREW SUPERVISOR 2.00
WATER PRODUCTION OPERATOR II 2.00
WATER SERVICES WORKER I 5.00
WATER SERVICES WORKER III 2.00
WATER/WASTEWATER SUPERINTENDENT 1.00
587
Budgeted Positions
5000-ELECTRIC UTILITIES SERIES 33.20
ELECTRIC SERVICES & OPERATIONS GROUP 33.20
APPRENTICE ELEC METER TEST TECH 1.00
ASSOCIATE ELECTRICAL ENGINEER 1.00
ASST ELECTRIC SERVICE PLANNER 1.00
AUTOCAD GIS TECHNICIAN 1.00
BUSINESS SUPPORT MANAGER 1.00
CORE MANAGER 1.00
DEPUTY ELECTRIC DIRECTOR 1.00
ELECTRIC METER TEST TECHNICIAN 1.00
ELECTRIC OPERATIONS MANAGER 1.00
ELECTRIC SERVICE PLANNER 2.00
ELECTRICAL ENGINEERING SPVSR 1.00
OPERATIONS SYSTEM TECHNICIAN 1.00
POWERLINE APPRENTICE 1 4.00
POWERLINE CREW SUPERINTENDENT 1.00
POWERLINE CREW SUPERVISOR 4.00
POWERLINE TECHNICIAN 5.00
PUBLIC BENEFITS ANALYST 1.00
PUBLIC WORKS DIRECTOR 0.20
PWR RESOURCES & REV ADMINISTRATOR 1.00
SERVICE PLANNING SUPERVISOR 1.00
UTILITY SERVICES ASSISTANT 2.00
WAREHOUSE SERVICES SPECIALIST 1.00
Grand Total 249.70
588
Vacancies at Mid-Year
Row Labels Sum of FTE*
1000-CITY ADMINISTRATION SERIES 5.00
CITY ADMINISTRATION GROUP 1.00
CITY MANAGER 1.00
FINANCIAL SERVICES GROUP 3.00
ACCOUNTING SPECIALIST 2.00
DEPUTY FINANCE DIRECTOR 1.00
UTILITY BILLING GROUP 1.00
CUSTOMER SVC REPRESENTATIVE 1.00
2000-POLICE SERIES 15.50
CODE ENFORCEMENT 2.00
CODE COMPLIANCE OFFICER 1.00
CODE COMPLIANCE SUPERVISOR 1.00
POLICE GROUP 7.50
POLICE CADET 0.50
POLICE CAPTAIN 1.00
POLICE OFFICER 5.00
POLICE SERGEANT 1.00
POLICE SUPPORT GROUP 6.00
ANIMAL CONTROL OFFICER 1.00
COMMUNITY SERVICES OFFICER 1.00
POLICE RECORDS TECHNICIAN I 1.00
PUBLIC SAFETY DISPATCHER 3.00
3000-COMMUNITY DEVELOPMENT SERIES 3.00
COMMUNITY DEVELOPMENT GROUP 1.00
PLANNING MANAGER 1.00
DEVELOPMENT SERVICES GROUP 2.00
BUILDING OFFICIAL 1.00
SENIOR BUILDING INSPECTOR 1.00
3300-PARKS AND RECREATION SERIES 1.00
PARKS AND RECREATIONS GROUP 1.00
WORK RELEASE CREW LEADER 1.00
4000-PUBLIC WORKS SERIES 5.50
ENGINEERING GROUP 1.00
SENIOR CIVIL ENGINEER 1.00
OFFICE SUPPORT GROUP 1.00
MANAGEMENT ANALYST 1.00
STREETS GROUPS 1.00
MAINTENANCE WORKER II 1.00
TRANSIT OPERATIONS GROUP 0.50
P.T. BUS DRIVER 0.50
WATER/WASTEWATER GROUP 2.00
BACKFLOW/LOCATOR SPECIALIST 1.00
WASTEWATER COLL SYS TECH I 1.00
5000-ELECTRIC UTILITIES SERIES 1.00
ELECTRIC SERVICES & OPERATIONS GROUP 1.00
POWERLINE TECHNICIAN 1.00
Grand Total 31.00
589
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 0001 321.18-01 Revenue FORFEITS/PENALTIES / CVC FINES 93,000.00 001 0001 321.18-03 Revenue FORFEITS/PENALTIES / BUSINESS LIC-PENALTIES 13,000.00 001 0001 341.31-01 Revenue ST MOTOR VEH LICENSE-REG 60,000.00 001 0001 341.31-10 Revenue ST HMOWN PROP TX RELIEF 27,200.00 001 0001 341.31-14 Revenue REIMB MANDATED COSTS 58,000.00 001 0001 331.25-86 Revenue DSA ADMIN FEE SB1186 7,000.00 001 0001 349.34-50 Revenue CITY / PASS THRU - CRA 1,100,000.00 001 0001 351.35-04 Revenue RETURNED CHECK FEES-UT 6,000.00 001 0001 361.41-03 Revenue SPC PRGRMS / ONLINE CREDIT CHECK REV 3,000.00 001 0001 361.41-40 Revenue PERMIT REVENUE 1,500.00
001 0001 361.41-56 Revenue SPC PRGRMAS / ENA FEE 375,000.00 001 0001 361.41-61 Revenue SPC PRGRMS / MISC. RECEIPTS/REVENUE 1,000.00 001 0001 301.10-01 Revenue PROPERTY TAXES-CURRENT 4,360,000.00 001 0001 301.10-03 Revenue PROP TX-SUPPLEMENTAL ROLL 200,000.00 001 0001 301.10-09 Revenue PROP TX-CURRENT UNSECURED 267,011.00 001 0001 301.10-10 Revenue PROPERTY TAX BACKFILL 4,360,000.00 001 0001 302.11-01 Revenue SALES & USE TAXES 3,566,327.00 001 0001 302.11-03 Revenue SALES TAX SHARING AGREEMT (250,000.00) 001 0001 302.11-06 Revenue CABAZON OUTLET 680,000.00
001 0001 302.11-09 Revenue CANNABIS 1,640,000.00
001 0001 306.12-03 Revenue BED TAX - TOT TAX 1,250,000.00 001 0001 306.12-04 Revenue FRANCHISE TAX 225,000.00
001 0001 306.12-07 Revenue BUSINESS LICENSE TAX 210,000.00 001 0001 306.12-08 Revenue PROPERTY TRANSFER TAX 250,000.00 001 0001 306.12-11 Revenue FRANCHISE FEE - CTV 240,000.00 001 0001 306.13-00 Revenue MINING TAX 315,000.00
001 0001 351.35-49 Revenue HDL PROCESSING FEE (30,483.00) 001 0001 381.56-31 Revenue TRANSFER-OP VILLAGE SALARIES 608,605.00 001 0001 381.57-01 Revenue LEASE PAYMENTS 651,000.00
001 0001 331.20-01 Revenue INVESTMENT INTEREST 275,000.00 001 0001 331.25-07 Revenue LEASE INCOME 6,000.00
001 0001 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 118.00 001 0001 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 69,674.00 001 1000 23-02 Expense PRINTING/BINDING 293.00
001 1000 23-03 Expense DUES/SUBSCRIPTIONS 24,822.00
001 1000 23-05 Expense TRAVEL/CONFERENCES 31,500.00
001 1000 26-05 Expense TELEPHONE SERVICE 2,700.00
001 1000 33-11 Expense PROFESSIONAL SERVICES 67,440.00
001 1000 36-07 Expense FOOD/MEALS COST 1,700.00
001 1000 41-86 Expense SPC PRGRMS / COMMUNITY PROMOTION 4,500.00 001 1000 89-48 Expense COMPUTER HARDWARE 1,100.00
001 1000 10-10 Expense PAYROLL-REGULAR 24,570.00
001 1000 15-10 Expense FICA 1,880.00
001 1000 15-20 Expense WORKERS COMP 459.00
001 1000 15-30 Expense UNEMPLOYMENT INSURANCE 150.00
001 1000 15-40 Expense LIFE INSURANCE 504.00
001 1000 15-50 Expense HEALTH INSURANCE 56,912.00
001 1000 15-60 Expense DENTAL INSURANCE 540.00
001 1000 15-65 Expense VISION COVERAGE 72.00
001 1000 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 306,393.00 590
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 1200 23-02 Expense PRINTING/BINDING 93.00
001 1200 23-03 Expense DUES/SUBSCRIPTIONS 1,575.00
001 1200 23-04 Expense POSTAGE/MAILING COSTS 50.00
001 1200 23-05 Expense TRAVEL/CONFERENCES 7,700.00
001 1200 23-47 Expense GENERAL EXPENSES 1,000.00
001 1200 25-06 Expense OVERTIME MEALS 2,200.00
001 1200 26-05 Expense TELEPHONE SERVICE 3,400.00
001 1200 36-00 Expense DEPARTMENTAL SUPPLIES 3,900.00
001 1200 36-07 Expense FOOD/MEALS COST 107.00
001 1200 41-46 Expense SPC PRGRMS / COMMUNITY PROMOTIONS 130.00 001 1200 89-48 Expense COMPUTER HARDWARE 2,505.00
001 1200 10-10 Expense PAYROLL-REGULAR 666,586.00
001 1200 10-30 Expense OVERTIME 30,000.00
001 1200 10-51 Expense INCENTIVE PAY 2,475.00
001 1200 10-56 Expense WORKING OUT OF CLASS 113.00
001 1200 10-70 Expense COMP TIME PAYOFF 5,051.00
001 1200 10-71 Expense VACATION PAYOFF 10,809.00
001 1200 10-72 Expense SICK LEAVE PAYOFF 7,672.00
001 1200 10-73 Expense HOLIDAY PAYOFF 6,410.00
001 1200 15-10 Expense FICA 50,848.00
001 1200 15-15 Expense PERS 202,525.00
001 1200 15-20 Expense WORKERS COMP 35,149.00
001 1200 15-30 Expense UNEMPLOYMENT INSURANCE 4,067.00
001 1200 15-40 Expense LIFE INSURANCE 792.00
001 1200 15-70 Expense UTILITY CREDIT 8,550.00
001 1200 15-80 Expense BENEFIT ALLOWANCE 94,828.00
001 1200 15-84 Expense VEHICLE ALLOWANCE 8,400.00
001 1200 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 1,246,798.00 001 1210 23-01 Expense ADVERTISING/PUBLISHING 2,750.00
001 1210 23-02 Expense PRINTING/BINDING 1,000.00
001 1210 23-03 Expense DUES/SUBSCRIPTIONS 7,650.00
001 1210 23-04 Expense POSTAGE/MAILING COSTS 100.00
001 1210 23-05 Expense TRAVEL/CONFERENCES 6,220.00
001 1210 26-05 Expense TELEPHONE SERVICE 720.00
001 1210 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 2,000.00 001 1210 33-11 Expense PROFESSIONAL SERVICES 71,736.00
001 1210 36-00 Expense DEPARTMENTAL SUPPLIES 250.00
001 1210 41-46 Expense SPC PRGRMS / COMMUNITY PROMOTIONS 14,000.00 001 1210 10-10 Expense PAYROLL-REGULAR 150,706.00
001 1210 10-70 Expense COMP TIME PAYOFF 1,450.00
001 1210 10-71 Expense VACATION PAYOFF 2,261.00
001 1210 10-72 Expense SICK LEAVE PAYOFF 1,844.00
001 1210 10-73 Expense HOLIDAY PAYOFF 1,450.00
001 1210 15-10 Expense FICA 10,912.00
001 1210 15-15 Expense PERS 45,619.00
001 1210 15-20 Expense WORKERS COMP 2,815.00
001 1210 15-30 Expense UNEMPLOYMENT INSURANCE 920.00
001 1210 15-40 Expense LIFE INSURANCE 288.00
001 1210 15-70 Expense UTILITY CREDIT 1,800.00
001 1210 15-80 Expense BENEFIT ALLOWANCE 27,198.00
591
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 1210 15-84 Expense VEHICLE ALLOWANCE 4,200.00
001 1210 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 69,956.00 001 1220 23-01 Expense ADVERTISING/PUBLISHING 1,500.00
001 1220 23-03 Expense DUES/SUBSCRIPTIONS 500.00
001 1220 23-05 Expense TRAVEL/CONFERENCES 230.00
001 1220 26-05 Expense TELEPHONE SERVICE 500.00
001 1220 33-11 Expense PROFESSIONAL SERVICES 57,175.00
001 1220 36-00 Expense DEPARTMENTAL SUPPLIES 500.00
001 1220 41-46 Expense SPC PRGRMS / COMMUNITY PROMOTIONS 1,500.00 001 1220 311.16-55 Revenue FIM PERMIT FEES 1,500.00
001 1220 10-10 Expense PAYROLL-REGULAR 106,173.00
001 1220 10-70 Expense COMP TIME PAYOFF 1,021.00
001 1220 10-71 Expense VACATION PAYOFF 1,593.00
001 1220 10-72 Expense SICK LEAVE PAYOFF 1,299.00
001 1220 10-73 Expense HOLIDAY PAYOFF 1,021.00
001 1220 15-10 Expense FICA 8,821.00
001 1220 15-15 Expense PERS 32,139.00
001 1220 15-20 Expense WORKERS COMP 3,600.00
001 1220 15-30 Expense UNEMPLOYMENT INSURANCE 648.00
001 1220 15-40 Expense LIFE INSURANCE 288.00
001 1220 15-80 Expense BENEFIT ALLOWANCE 16,507.00
001 1220 15-84 Expense VEHICLE ALLOWANCE 4,200.00
001 1220 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 135,606.00 001 1230 23-05 Expense TRAVEL/CONFERENCES 125.00
001 1230 25-10 Expense VISION ALLOWANCE 300.00
001 1230 26-05 Expense TELEPHONE SERVICE 400.00
001 1230 33-11 Expense PROFESSIONAL SERVICES 160,000.00 001 1230 10-10 Expense PAYROLL-REGULAR 112,058.00
001 1230 10-51 Expense INCENTIVE PAY 3,300.00
001 1230 10-70 Expense COMP TIME PAYOFF 1,078.00
001 1230 10-71 Expense VACATION PAYOFF 1,681.00
001 1230 10-72 Expense SICK LEAVE PAYOFF 1,371.00
001 1230 10-73 Expense HOLIDAY PAYOFF 1,078.00
001 1230 15-10 Expense FICA 9,545.00
001 1230 15-15 Expense PERS 34,919.00
001 1230 15-20 Expense WORKERS COMP 3,800.00
001 1230 15-30 Expense UNEMPLOYMENT INSURANCE 684.00
001 1230 15-40 Expense LIFE INSURANCE 288.00
001 1230 15-84 Expense VEHICLE ALLOWANCE 4,200.00
001 1230 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 128,941.00 001 1300 23-01 Expense ADVERTISING/PUBLISHING 500.00
001 1300 23-02 Expense PRINTING/BINDING 400.00
001 1300 23-03 Expense DUES/SUBSCRIPTIONS 2,750.00
001 1300 23-04 Expense POSTAGE/MAILING COSTS 150.00
001 1300 23-05 Expense TRAVEL/CONFERENCES 20,000.00
001 1300 23-06 Expense STAFF TRAINING 3,000.00
001 1300 25-05 Expense MILEAGE REIMBURSEMENT 600.00
001 1300 25-06 Expense OVERTIME MEALS 48.00
001 1300 25-09 Expense TUITION/BOOKS REIMBURSE 2,500.00 001 1300 25-10 Expense VISION ALLOWANCE 550.00
592
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 1300 26-05 Expense TELEPHONE SERVICE 1,670.00
001 1300 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 500.00 001 1300 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 4,000.00 001 1300 33-11 Expense PROFESSIONAL SERVICES 20,000.00
001 1300 33-32 Expense MEDICAL/PHYSICAL EXAMS 10,000.00 001 1300 36-00 Expense DEPARTMENTAL SUPPLIES 3,000.00
001 1300 36-07 Expense FOOD/MEALS COST 600.00
001 1300 36-68 Expense HOLIDAY LUNCHEON 9,200.00
001 1300 41-15 Expense SPC PRGRMS / SPECIAL EMPLOYEE PROGRA 6,000.00 001 1300 41-16 Expense SPC PRGRMS / RECRUITMENT EXPENSE 7,000.00 001 1300 41-17 Expense SPC PRGRMS / PERSONNEL TEST COSTS 2,500.00 001 1300 41-18 Expense ADMINISTRATION FEE 5,000.00
001 1300 41-19 Expense SPC PRGRMS / DEVELOPER ASSIST PROGRA 400.00 001 1300 89-48 Expense COMPUTER HARDWARE 1,000.00
001 1300 10-10 Expense PAYROLL-REGULAR 114,557.00
001 1300 10-30 Expense OVERTIME 1,177.00
001 1300 10-51 Expense INCENTIVE PAY 1,418.00
001 1300 10-56 Expense WORKING OUT OF CLASS 143.00
001 1300 10-70 Expense COMP TIME PAYOFF 829.00
001 1300 10-71 Expense VACATION PAYOFF 1,364.00
001 1300 10-72 Expense SICK LEAVE PAYOFF 1,305.00
001 1300 10-73 Expense HOLIDAY PAYOFF 1,102.00
001 1300 15-10 Expense FICA 9,157.00
001 1300 15-15 Expense PERS 35,106.00
001 1300 15-20 Expense WORKERS COMP 3,885.00
001 1300 15-30 Expense UNEMPLOYMENT INSURANCE 699.00
001 1300 15-40 Expense LIFE INSURANCE 144.00
001 1300 15-80 Expense BENEFIT ALLOWANCE 20,785.00
001 1300 15-84 Expense VEHICLE ALLOWANCE 2,100.00
001 1300 15-95 Expense FICA REIMB-BENEFIT ALLOW (111.00) 001 1300 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 616,658.00 001 1400 23-01 Expense ADVERTISING/PUBLISHING 1,200.00
001 1400 23-02 Expense PRINTING/BINDING 750.00
001 1400 23-03 Expense DUES/SUBSCRIPTIONS 1,000.00
001 1400 23-05 Expense TRAVEL/CONFERENCES 2,000.00
001 1400 23-06 Expense STAFF TRAINING 1,600.00
001 1400 23-07 Expense MISC CONTRACT SVC 750.00
001 1400 23-42 Expense FEES/PENALTIES 200.00
001 1400 25-06 Expense OVERTIME MEALS 100.00
001 1400 25-10 Expense VISION ALLOWANCE 300.00
001 1400 26-05 Expense TELEPHONE SERVICE 520.00
001 1400 33-11 Expense PROFESSIONAL SERVICES 12,000.00
001 1400 33-72 Expense ORDINANCE CODIFICATION 7,785.00
001 1400 36-00 Expense DEPARTMENTAL SUPPLIES 8,350.00
001 1400 36-07 Expense FOOD/MEALS COST 150.00
001 1400 89-48 Expense COMPUTER HARDWARE 3,500.00
001 1400 351.36-10 Revenue SUBPOENA RECORDS FEE 500.00
001 1400 10-10 Expense PAYROLL-REGULAR 104,912.00
001 1400 10-70 Expense COMP TIME PAYOFF 1,009.00
001 1400 10-71 Expense VACATION PAYOFF 1,574.00
593
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 1400 10-72 Expense SICK LEAVE PAYOFF 1,284.00
001 1400 10-73 Expense HOLIDAY PAYOFF 1,009.00
001 1400 15-10 Expense FICA 8,720.00
001 1400 15-15 Expense PERS 31,757.00
001 1400 15-20 Expense WORKERS COMP 3,558.00
001 1400 15-30 Expense UNEMPLOYMENT INSURANCE 640.00
001 1400 15-40 Expense LIFE INSURANCE 392.00
001 1400 15-65 Expense VISION COVERAGE 143.00
001 1400 15-80 Expense BENEFIT ALLOWANCE 21,614.00
001 1400 15-84 Expense VEHICLE ALLOWANCE 4,200.00
001 1400 15-95 Expense FICA REIMB-BENEFIT ALLOW (65.00) 001 1400 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 196,411.00 001 1500 23-01 Expense ADVERTISING/PUBLISHING 1,000.00
001 1500 33-71 Expense COUNTY ELECTION SERVICE 55,000.00 001 1500 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 52.00 001 1800 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 549,637.00 001 1900 23-01 Expense ADVERTISING/PUBLISHING 250.00
001 1900 23-02 Expense PRINTING/BINDING 1,000.00
001 1900 23-03 Expense DUES/SUBSCRIPTIONS 1,500.00
001 1900 23-04 Expense POSTAGE/MAILING COSTS 100.00
001 1900 23-05 Expense TRAVEL/CONFERENCES 15,600.00
001 1900 23-06 Expense STAFF TRAINING 1,000.00
001 1900 23-42 Expense FEES/PENALTIES 1,350.00
001 1900 23-46 Expense RETURNED CHECK/BANK FEES (1,270.00) 001 1900 25-05 Expense MILEAGE REIMBURSEMENT 150.00
001 1900 25-06 Expense OVERTIME MEALS 1,000.00
001 1900 25-10 Expense VISION ALLOWANCE 1,100.00
001 1900 26-05 Expense TELEPHONE SERVICE 2,500.00
001 1900 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 33,365.00 001 1900 33-11 Expense PROFESSIONAL SERVICES 222,155.00 001 1900 33-12 Expense AUDIT SERVICES (1,484.00)
001 1900 36-00 Expense DEPARTMENTAL SUPPLIES 2,000.00
001 1900 89-46 Expense OFF FURN/EQUIP/FIXTURES 500.00
001 1900 89-48 Expense COMPUTER HARDWARE 5,017.00
001 1900 10-10 Expense PAYROLL-REGULAR 1,039,838.00
001 1900 10-30 Expense OVERTIME 55,000.00
001 1900 10-51 Expense INCENTIVE PAY 14,210.00
001 1900 10-70 Expense COMP TIME PAYOFF 7,233.00
001 1900 10-71 Expense VACATION PAYOFF 15,229.00
001 1900 10-72 Expense SICK LEAVE PAYOFF 11,402.00
001 1900 10-73 Expense HOLIDAY PAYOFF 9,630.00
001 1900 10-80 Expense WORKERS COMP-REIMBURSEMNT (3,828.00) 001 1900 15-10 Expense FICA 78,690.00
001 1900 15-15 Expense PERS 319,061.00
001 1900 15-20 Expense WORKERS COMP 35,184.00
001 1900 15-30 Expense UNEMPLOYMENT INSURANCE 6,331.00
001 1900 15-40 Expense LIFE INSURANCE 1,136.00
001 1900 15-50 Expense HEALTH INSURANCE 21,667.00
001 1900 15-70 Expense UTILITY CREDIT 750.00
001 1900 15-80 Expense BENEFIT ALLOWANCE 177,150.00
594
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 1900 15-84 Expense VEHICLE ALLOWANCE 15,600.00
001 1900 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 1,863,123.00 001 1910 23-01 Expense ADVERTISING/PUBLISHING 500.00
001 1910 23-02 Expense PRINTING/BINDING 100.00
001 1910 23-03 Expense DUES/SUBSCRIPTIONS 2,300.00
001 1910 23-04 Expense POSTAGE/MAILING COSTS 100.00
001 1910 23-05 Expense TRAVEL/CONFERENCES 10,300.00
001 1910 23-06 Expense STAFF TRAINING 5,000.00
001 1910 23-27 Expense CONTRACT EMPLOYMENT SVCS 10,000.00 001 1910 23-33 Expense COMPUTER SERVICES 500.00
001 1910 25-05 Expense MILEAGE REIMBURSEMENT 100.00
001 1910 25-06 Expense OVERTIME MEALS 550.00
001 1910 25-10 Expense VISION ALLOWANCE 200.00
001 1910 26-05 Expense TELEPHONE SERVICE 600.00
001 1910 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 9,000.00 001 1910 36-00 Expense DEPARTMENTAL SUPPLIES 10,000.00
001 1910 89-46 Expense OFF FURN/EQUIP/FIXTURES 750.00
001 1910 89-48 Expense COMPUTER HARDWARE 500.00
001 1910 10-10 Expense PAYROLL-REGULAR 342,002.00
001 1910 10-30 Expense OVERTIME 16,000.00
001 1910 10-51 Expense INCENTIVE PAY 4,046.00
001 1910 10-56 Expense WORKING OUT OF CLASS 2,439.00
001 1910 10-70 Expense COMP TIME PAYOFF 2,049.00
001 1910 10-71 Expense VACATION PAYOFF 3,510.00
001 1910 10-72 Expense SICK LEAVE PAYOFF 3,712.00
001 1910 10-73 Expense HOLIDAY PAYOFF 3,253.00
001 1910 15-10 Expense FICA 27,415.00
001 1910 15-15 Expense PERS 104,749.00
001 1910 15-20 Expense WORKERS COMP 11,470.00
001 1910 15-30 Expense UNEMPLOYMENT INSURANCE 2,064.00
001 1910 15-40 Expense LIFE INSURANCE 288.00
001 1910 15-80 Expense BENEFIT ALLOWANCE 41,312.00
001 1910 15-84 Expense VEHICLE ALLOWANCE 4,200.00
001 1910 15-95 Expense FICA REIMB-BENEFIT ALLOW (992.00) 001 1910 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 621,374.00 001 2060 23-03 Expense DUES/SUBSCRIPTIONS 350.00
001 2060 23-05 Expense TRAVEL/CONFERENCES 500.00
001 2060 25-06 Expense OVERTIME MEALS 750.00
001 2060 26-05 Expense TELEPHONE SERVICE 350.00
001 2060 26-09 Expense SATELLITE TELEVISION 3,600.00
001 2060 33-11 Expense PROFESSIONAL SERVICES 7,500.00
001 2060 36-00 Expense DEPARTMENTAL SUPPLIES 300.00
001 2060 89-48 Expense COMPUTER HARDWARE 1,258.00
001 2060 89-49 Expense COMPUTER SOFTWARE 700.00
001 2060 89-56 Expense MACHINERY/EQUIPMENT 3,610.00
001 2060 306.12-12 Revenue PUB EDUC GRNT FEE 56,656.00
001 2060 10-10 Expense PAYROLL-REGULAR 96,514.00
001 2060 10-30 Expense OVERTIME 11,000.00
001 2060 10-70 Expense COMP TIME PAYOFF 372.00
001 2060 10-71 Expense VACATION PAYOFF 724.00
595
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 2060 10-72 Expense SICK LEAVE PAYOFF 984.00
001 2060 10-73 Expense HOLIDAY PAYOFF 928.00
001 2060 15-10 Expense FICA 7,614.00
001 2060 15-15 Expense PERS 29,215.00
001 2060 15-20 Expense WORKERS COMP 7,978.00
001 2060 15-30 Expense UNEMPLOYMENT INSURANCE 589.00
001 2060 15-80 Expense BENEFIT ALLOWANCE 27,198.00
001 2060 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 204,154.00 001 2200 90-48 Expense COMPUTER HARDWARE 33,806.00
001 2200 90-52 Expense VEHICLES 642,509.00
001 2200 321.18-05 Revenue FORFEITS/PENALTIES / PARKING FINES 10,000.00 001 2200 321.18-06 Revenue FORFEITS/PENALTIES / PKG TCKT DISBURSE DUE CO (734.00) 001 2200 341.31-18 Revenue STATE AID-P.O.S.T. 5,000.00
001 2200 341.31-42 Revenue PACT AB 109 125,000.00
001 2200 341.31-46 Revenue OTS-TRAFFIC SAFETY GRANT 27,500.00 001 2200 341.31-57 Revenue CA - ALCOHOL BEVRG CONTR 25,000.00 001 2200 341.31-60 Revenue DEPT OF JUSTICE 6,000.00
001 2200 341.31-66 Revenue BSCC LAW ENFORCE GRANT 10,000.00 001 2200 347.34-16 Revenue FED AID-EMERG MGMT SVC 607.00 001 2200 347.34-25 Revenue OJP - BYRNE GRANT 10,513.00
001 2200 351.35-05 Revenue REIMB FOR POLICE SERVICES 112,319.00 001 2200 351.35-06 Revenue MISC POLICE FEES 29,064.00
001 2200 351.35-90 Revenue VEH IMP REL FEES (OTHER) 7,904.00 001 2200 351.35-99 Revenue FINGERPRINTING 10,948.00
001 2200 361.41-04 Revenue SPC PRGRMS / SPECIAL EVENTS REIMB 145,000.00 001 2200 361.41-24 Revenue SPC PRGRMS / SALE OF SURPLUS PROPERT 25,000.00 001 2200 361.41-53 Revenue SPC PRGRMS / RESTITUTION/SUBROGATION 1,803.00 001 2200 361.41-61 Revenue SPC PRGRMS / MISC. RECEIPTS/REVENUE 54,900.00 001 2200 361.42-02 Revenue SPC PRGRMS / COST REIMBURSMENT: BUSD 275,000.00 001 2200 23-01 Expense ADVERTISING/PUBLISHING 1,500.00
001 2200 23-02 Expense PRINTING/BINDING 4,000.00
001 2200 23-03 Expense DUES/SUBSCRIPTIONS 3,000.00
001 2200 23-04 Expense POSTAGE/MAILING COSTS 3,000.00
001 2200 23-05 Expense TRAVEL/CONFERENCES 5,500.00
001 2200 23-06 Expense STAFF TRAINING 100,000.00
001 2200 23-07 Expense MISC CONTRACT SVC 2,000.00
001 2200 23-19 Expense ALARM SERVICE 2,000.00
001 2200 23-24 Expense PEST ERADICATION SERVICE 1,804.00 001 2200 23-25 Expense HAZARDOUS MATERIAL CLN-UP 250.00 001 2200 23-27 Expense CONTRACT EMPLOYMENT SVCS 7,000.00 001 2200 23-33 Expense COMPUTER SERVICES 506.00
001 2200 23-42 Expense FEES/PENALTIES 52.00
001 2200 23-45 Expense CITATION PROCESSING SVC 4,967.00 001 2200 25-02 Expense UNIFORM PURCHASE/MAINT 1,256.00
001 2200 25-06 Expense OVERTIME MEALS 560.00
001 2200 25-09 Expense TUITION/BOOKS REIMBURSE 9,000.00 001 2200 25-10 Expense VISION ALLOWANCE 750.00
001 2200 26-01 Expense UTILITIES-BANNING 102,000.00
001 2200 26-05 Expense TELEPHONE SERVICE 142,215.00
001 2200 26-06 Expense NATURAL GAS SERVICE 15,000.00
596
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 2200 26-07 Expense RADIO TRANSMISSION SVCS 55,000.00 001 2200 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 3,500.00 001 2200 30-05 Expense MAINT / REPAIR/MAINT-VEHICLES 17,000.00 001 2200 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 2,500.00 001 2200 30-08 Expense MAINT / REPAIR/MAINT-RADIOS 36,095.00 001 2200 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 100,299.00 001 2200 30-19 Expense MAINT / REPAIR/MAINT-HARDWARE 5,000.00 001 2200 32-02 Expense LEASE / RENTAL OF BLDG 4,608.00
001 2200 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 19,763.00 001 2200 33-11 Expense PROFESSIONAL SERVICES 72,000.00
001 2200 33-31 Expense MEDICAL/HOSPITAL 46,127.00
001 2200 33-94 Expense FINGERPRINTING - DOJ 14,130.00
001 2200 36-00 Expense DEPARTMENTAL SUPPLIES 61,923.00
001 2200 36-01 Expense ORDNANCE 40,000.00
001 2200 36-04 Expense CLOTHING/ACCOUNTERMENTS 33,248.00 001 2200 36-07 Expense FOOD/MEALS COST 3,000.00
001 2200 36-62 Expense SPECIAL DEPARTMENTAL SPLY 10,000.00 001 2200 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 2,000.00 001 2200 41-26 Expense SPC PRGRMS / CAL-ID SYSTEM 31,250.00 001 2200 89-15 Expense BUILDING IMPROVEMENTS 3,905.00
001 2200 89-48 Expense COMPUTER HARDWARE 2,036.00
001 2200 10-10 Expense PAYROLL-REGULAR 4,440,438.00
001 2200 10-30 Expense OVERTIME 1,000,000.00
001 2200 10-35 Expense OVERTIME - SPECIAL EVENTS 130,000.00 001 2200 10-51 Expense INCENTIVE PAY 182,512.00
001 2200 10-56 Expense WORKING OUT OF CLASS 6,000.00
001 2200 10-70 Expense COMP TIME PAYOFF 33,767.00
001 2200 10-71 Expense VACATION PAYOFF 37,646.00
001 2200 10-72 Expense SICK LEAVE PAYOFF 11,939.00
001 2200 10-73 Expense HOLIDAY PAYOFF 79,115.00
001 2200 10-80 Expense WORKERS COMP-REIMBURSEMNT (519,493.00) 001 2200 15-10 Expense FICA 352,812.00
001 2200 15-15 Expense PERS 1,153,584.00
001 2200 15-20 Expense WORKERS COMP 603,907.00
001 2200 15-25 Expense LONG TERM DISABILITY 1,157.00
001 2200 15-30 Expense UNEMPLOYMENT INSURANCE 26,238.00 001 2200 15-40 Expense LIFE INSURANCE 4,265.00
001 2200 15-70 Expense UTILITY CREDIT 1,800.00
001 2200 15-80 Expense BENEFIT ALLOWANCE 626,044.00
001 2200 15-82 Expense UNIFORM ALLOWANCE 58,471.00
001 2200 15-84 Expense VEHICLE ALLOWANCE 4,200.00
001 2200 15-88 Expense BOOT ALLOWANCE 750.00
001 2200 15-95 Expense FICA REIMB-BENEFIT ALLOW (1,356.00) 001 2200 302.11-04 Revenue PUBLIC SAFETY SALES TAX 273,909.00 001 2200 306.12-10 Revenue FRANCHISE FEE-TOWING SVC 50,000.00 001 2200 56-17 Expense TRSFR-POLICE VOLUNTEER FD 1,500.00 001 2200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 3,172,000.00 001 2210 23-06 Expense STAFF TRAINING 2,127.00
001 2210 25-06 Expense OVERTIME MEALS 2,000.00
001 2210 26-05 Expense TELEPHONE SERVICE 800.00
597
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 2210 36-00 Expense DEPARTMENTAL SUPPLIES 600.00
001 2210 36-04 Expense CLOTHING/ACCOUNTERMENTS 1,684.00 001 2210 10-10 Expense PAYROLL-REGULAR 396,585.00
001 2210 10-30 Expense OVERTIME 300,000.00
001 2210 10-51 Expense INCENTIVE PAY 26,656.00
001 2210 10-52 Expense SHIFT DIFFERENTIAL 2,352.00
001 2210 10-56 Expense WORKING OUT OF CLASS 647.00
001 2210 10-70 Expense COMP TIME PAYOFF 1,526.00
001 2210 10-71 Expense VACATION PAYOFF 2,975.00
001 2210 10-72 Expense SICK LEAVE PAYOFF 4,042.00
001 2210 10-73 Expense HOLIDAY PAYOFF 3,814.00
001 2210 15-10 Expense FICA 34,195.00
001 2210 15-15 Expense PERS 129,320.00
001 2210 15-20 Expense WORKERS COMP 13,447.00
001 2210 15-30 Expense UNEMPLOYMENT INSURANCE 2,420.00
001 2210 15-40 Expense LIFE INSURANCE 26.00
001 2210 15-70 Expense UTILITY CREDIT 3,600.00
001 2210 15-80 Expense BENEFIT ALLOWANCE 90,781.00
001 2210 15-82 Expense UNIFORM ALLOWANCE 117.00
001 2210 15-84 Expense VEHICLE ALLOWANCE 4,200.00
001 2210 15-88 Expense BOOT ALLOWANCE 1,125.00
001 2210 15-95 Expense FICA REIMB-BENEFIT ALLOW (979.00) 001 2210 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 284,262.00 001 2300 311.16-01 Revenue ANIMAL LICENSES 12,000.00
001 2300 351.35-09 Revenue MISC ANIMAL CONTROL FEES (5,000.00) 001 2300 23-02 Expense PRINTING/BINDING 500.00
001 2300 23-06 Expense STAFF TRAINING 1,500.00
001 2300 25-06 Expense OVERTIME MEALS 250.00
001 2300 26-08 Expense CELLULAR PHONE SERVICE 700.00
001 2300 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 12,000.00 001 2300 33-90 Expense ANIMAL CONTROL SVCS 30,000.00
001 2300 36-00 Expense DEPARTMENTAL SUPPLIES 1,000.00
001 2300 36-04 Expense CLOTHING/ACCOUNTERMENTS 3,000.00 001 2300 89-48 Expense COMPUTER HARDWARE 81.00
001 2300 10-10 Expense PAYROLL-REGULAR 87,846.00
001 2300 10-30 Expense OVERTIME 3,000.00
001 2300 10-70 Expense COMP TIME PAYOFF 338.00
001 2300 10-71 Expense VACATION PAYOFF 659.00
001 2300 10-72 Expense SICK LEAVE PAYOFF 896.00
001 2300 10-73 Expense HOLIDAY PAYOFF 845.00
001 2300 15-10 Expense FICA 6,987.00
001 2300 15-15 Expense PERS 26,818.00
001 2300 15-20 Expense WORKERS COMP 7,262.00
001 2300 15-30 Expense UNEMPLOYMENT INSURANCE 536.00
001 2300 15-80 Expense BENEFIT ALLOWANCE 20,634.00
001 2300 15-88 Expense BOOT ALLOWANCE 750.00
001 2300 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 81,253.00 001 2310 26-06 Expense NATURAL GAS SERVICE 3,140.00
001 2310 33-90 Expense ANIMAL CONTROL SVCS 10,000.00
001 2400 90-15 Expense BUILDING IMPROVEMENTS 130,000.00 598
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 2400 321.18-09 Revenue FORFEITS/PENALTIES / PASS ZONE NONCOMPLIANCE 29,064.00 001 2400 321.18-11 Revenue FORFEITS/PENALTIES / AMR TRANS COST REIMB 20,000.00 001 2400 23-03 Expense DUES/SUBSCRIPTIONS 275.00
001 2400 23-05 Expense TRAVEL/CONFERENCES 900.00
001 2400 23-19 Expense ALARM SERVICE 475.00
001 2400 23-24 Expense PEST ERADICATION SERVICE 1,400.00 001 2400 26-01 Expense UTILITIES-BANNING 15,750.00
001 2400 26-05 Expense TELEPHONE SERVICE 2,940.00
001 2400 26-06 Expense NATURAL GAS SERVICE 9,000.00
001 2400 26-09 Expense SATELLITE TELEVISION 3,100.00
001 2400 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 6,322.00 001 2400 33-11 Expense PROFESSIONAL SERVICES 30,000.00
001 2400 33-13 Expense CONSULTING SERVICES 58,500.00
001 2400 33-93 Expense FIRE SUPPRESSION SERVIC 4,150,000.00 001 2400 33-95 Expense DIRECT BILL EXP-CNTY CO 54,641.00 001 2400 36-00 Expense DEPARTMENTAL SUPPLIES 1,500.00
001 2400 89-46 Expense OFF FURN/EQUIP/FIXTURES 500.00
001 2400 351.35-11 Revenue BLDG PERMIT INSP-FIRE 110,410.00 001 2400 351.35-12 Revenue BLDG PLAN CHECK FEES-FIRE 206,482.00 001 2400 351.35-14 Revenue MISC FIRE DEPARTMENT FEES 50,000.00 001 2400 361.42-14 Revenue SPC PRGRMS / DISASTER EDUC'N MATERIA 1,415.00 001 2400 302.11-04 Revenue PUBLIC SAFETY SALES TAX 200,909.00 001 2400 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 296,452.00 001 2700 23-02 Expense PRINTING/BINDING 193.00
001 2700 23-03 Expense DUES/SUBSCRIPTIONS 1,016.00
001 2700 23-05 Expense TRAVEL/CONFERENCES 884.00
001 2700 23-06 Expense STAFF TRAINING 2,600.00
001 2700 23-33 Expense COMPUTER SERVICES 47,500.00
001 2700 25-06 Expense OVERTIME MEALS 100.00
001 2700 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 3,659.00 001 2700 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 986.00 001 2700 33-11 Expense PROFESSIONAL SERVICES 989,476.00 001 2700 36-00 Expense DEPARTMENTAL SUPPLIES 1,069.00
001 2700 38-05 Expense PHOTOGRAPHIC SUPPLIES 15,000.00
001 2700 41-28 Expense SPC PRGRMS / SMIP FEES TO STATE 6,132.00 001 2700 89-48 Expense COMPUTER HARDWARE 7,000.00
001 2700 311.16-03 Revenue BUILDING PERMITS 1,200,000.00 001 2700 311.16-04 Revenue PLUMBING PERMITS 60,000.00
001 2700 311.16-05 Revenue ELECTRICAL PERMITS 75,000.00 001 2700 311.16-06 Revenue MECHANICAL PERMITS 50,000.00 001 2700 311.16-10 Revenue GRADING PERMITS 1,270.00
001 2700 351.35-16 Revenue CONSTRUCTION PLAN CK FEE 3,000,000.00 001 2700 351.35-17 Revenue PLAN STORAGE/COMP DATA 43,175.00 001 2700 351.35-18 Revenue S M I P FEES 7,539.00
001 2700 351.35-19 Revenue CONSTRUCTION REINSPECTION 701.00 001 2700 351.35-20 Revenue CODE CONFORMANCE INSPEC 89,000.00 001 2700 351.35-22 Revenue TITLE 24 ENERGY CALCS 14,635.00 001 2700 351.35-24 Revenue MISC BLDG INSP FEES 672.00
001 2700 351.35-97 Revenue MISC BUILDING DEPT FEES 103,412.00 001 2700 361.41-61 Revenue SPC PRGRMS / MISC. RECEIPTS/REVENUE 540.00 599
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 2700 10-10 Expense PAYROLL-REGULAR 360,190.00
001 2700 10-30 Expense OVERTIME 300.00
001 2700 10-51 Expense INCENTIVE PAY 2,260.00
001 2700 10-70 Expense COMP TIME PAYOFF 2,157.00
001 2700 10-71 Expense VACATION PAYOFF 5,274.00
001 2700 10-72 Expense SICK LEAVE PAYOFF 3,917.00
001 2700 10-73 Expense HOLIDAY PAYOFF 3,434.00
001 2700 15-10 Expense FICA 27,065.00
001 2700 15-15 Expense PERS 109,714.00
001 2700 15-20 Expense WORKERS COMP 10,509.00
001 2700 15-30 Expense UNEMPLOYMENT INSURANCE 2,179.00
001 2700 15-40 Expense LIFE INSURANCE 192.00
001 2700 15-80 Expense BENEFIT ALLOWANCE 62,193.00
001 2700 15-84 Expense VEHICLE ALLOWANCE 2,550.00
001 2700 15-90 Expense CAPTLZED FRINGE BENEFITS (1,164.00) 001 2700 15-95 Expense FICA REIMB-BENEFIT ALLOW (46.00) 001 2700 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 365,614.00 001 2740 23-04 Expense POSTAGE/MAILING COSTS 75.00
001 2740 23-05 Expense TRAVEL/CONFERENCES 5,372.00
001 2740 23-06 Expense STAFF TRAINING 1,167.00
001 2740 23-07 Expense MISC CONTRACT SVC 1,500.00
001 2740 23-27 Expense CONTRACT EMPLOYMENT SVCS 25,000.00 001 2740 23-39 Expense WEED ABATEMENT SERVICES 300,191.00 001 2740 25-06 Expense OVERTIME MEALS 1,160.00
001 2740 26-05 Expense TELEPHONE SERVICE 2,000.00
001 2740 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 15,148.00 001 2740 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 20,339.00 001 2740 33-11 Expense PROFESSIONAL SERVICES 24,600.00
001 2740 36-00 Expense DEPARTMENTAL SUPPLIES 460.00
001 2740 36-04 Expense CLOTHING/ACCOUNTERMENTS 4,500.00 001 2740 36-07 Expense FOOD/MEALS COST 61.00
001 2740 38-05 Expense PHOTOGRAPHIC SUPPLIES 5,000.00
001 2740 89-49 Expense COMPUTER SOFTWARE 15,178.00
001 2740 89-53 Expense RADIO EQUIPMENT/RADIOS 1,500.00
001 2740 351.35-15 Revenue NUISANCE ABATEMENT FEE 125,000.00 001 2740 351.35-20 Revenue CODE CONFORMANCE INSPEC 2,300.00 001 2740 351.35-83 Revenue WEED ABATEMENT FEE 18,373.00 001 2740 351.35-89 Revenue VEHICLE ABATEMENT FEE 5,000.00 001 2740 351.36-06 Revenue ABAND PROP REGIST FEE 500.00 001 2740 321.18-10 Revenue FORFEITS/PENALTIES / CODE ENF - ADMIN CITATIO 10,000.00 001 2740 10-10 Expense PAYROLL-REGULAR 131,516.00
001 2740 10-30 Expense OVERTIME 13,500.00
001 2740 10-51 Expense INCENTIVE PAY 125.00
001 2740 10-70 Expense COMP TIME PAYOFF 502.00
001 2740 10-71 Expense VACATION PAYOFF 979.00
001 2740 10-72 Expense SICK LEAVE PAYOFF 1,330.00
001 2740 10-73 Expense HOLIDAY PAYOFF 1,255.00
001 2740 15-10 Expense FICA 10,478.00
001 2740 15-15 Expense PERS 40,226.00
001 2740 15-20 Expense WORKERS COMP 10,786.00
600
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 2740 15-30 Expense UNEMPLOYMENT INSURANCE 796.00
001 2740 15-80 Expense BENEFIT ALLOWANCE 23,857.00
001 2740 15-88 Expense BOOT ALLOWANCE 1,250.00
001 2740 306.15-05 Revenue TAX ASSMT SERVICE CHARGE 12,000.00 001 2740 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 126,402.00 001 2800 341.31-71 Revenue HCD LEAP GRANT 150,000.00
001 2800 23-01 Expense ADVERTISING/PUBLISHING 13,365.00 001 2800 23-02 Expense PRINTING/BINDING 16,885.00
001 2800 23-03 Expense DUES/SUBSCRIPTIONS 930.00
001 2800 23-04 Expense POSTAGE/MAILING COSTS 100.00
001 2800 23-05 Expense TRAVEL/CONFERENCES 6,000.00
001 2800 23-06 Expense STAFF TRAINING 3,500.00
001 2800 23-27 Expense CONTRACT EMPLOYMENT SVCS 9,711.00 001 2800 25-06 Expense OVERTIME MEALS 112.00
001 2800 25-09 Expense TUITION/BOOKS REIMBURSE 4,500.00 001 2800 26-05 Expense TELEPHONE SERVICE 5,694.00
001 2800 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 3,540.00 001 2800 33-11 Expense PROFESSIONAL SERVICES 100,000.00 001 2800 33-41 Expense PLANNING SERVICES 73,400.00
001 2800 33-42 Expense GENERAL PLAN UPDATE 258,963.00
001 2800 36-00 Expense DEPARTMENTAL SUPPLIES 1,500.00
001 2800 36-07 Expense FOOD/MEALS COST (254.00)
001 2800 41-13 Expense SPC PRGRMS / JOINT AGENCY ASSESSMENT 9,360.00 001 2800 89-48 Expense COMPUTER HARDWARE 5,998.00
001 2800 311.16-02 Revenue TEMPORARY USE PERMIT 5,000.00 001 2800 311.16-11 Revenue CONDITIONAL USE PERMIT 30,000.00 001 2800 311.16-14 Revenue HOME OCCUPATION PERMIT 500.00 001 2800 311.16-21 Revenue SIGN PERMITS 6,000.00
001 2800 311.26-30 Revenue CANNABIS RETAIL RG PERMIT 25,000.00 001 2800 311.27-40 Revenue CANNABIS COMMCL REG PERMT 14,100.00 001 2800 311.27-41 Revenue CANNABIS COMMERCIAL - CUP 10,000.00 001 2800 351.35-26 Revenue SITE PLAN REVIEW 17,310.00
001 2800 351.35-27 Revenue ZONE CHANGE FEES 15,372.00
001 2800 351.35-29 Revenue SPECIFIC PLAN FEES 34,430.00 001 2800 351.35-30 Revenue GENERAL PLAN AMENDMENT 8,296.00 001 2800 351.35-31 Revenue SPECIFIC PLAN AMENDMENT 12,490.00 001 2800 351.35-32 Revenue LOT LINE ADJ FEE/LOT MEGR 3,046.00 001 2800 351.35-33 Revenue DESIGN REVIEW FEE 54,426.00
001 2800 351.35-34 Revenue T M - SUB FEE (1-4 LOTS) 8,550.00 001 2800 351.35-35 Revenue T M SUB FEES (5+ LOTS) 9,588.00 001 2800 351.35-36 Revenue T M - TIME EXT - SUB FEE 4,458.00 001 2800 351.35-40 Revenue ENVIRONMENTAL ASST REVIEW 34,020.00 001 2800 351.35-41 Revenue E I R REVIEW FEE 19,448.00
001 2800 351.35-44 Revenue APPEALS FEES 5,519.00
001 2800 351.35-45 Revenue MISC PLANNING DPT FEES 57,000.00 001 2800 351.35-48 Revenue SERVICE LETTER/PLNG LTR 760.00 001 2800 351.35-56 Revenue LNDSCP/IRRIG PLAN CHECK 7,455.00 001 2800 351.36-01 Revenue ENVIRONMENTAL REVIEW 25,515.00 001 2800 10-10 Expense PAYROLL-REGULAR 509,542.00
001 2800 10-30 Expense OVERTIME 2,500.00
601
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 2800 10-51 Expense INCENTIVE PAY 2,740.00
001 2800 10-70 Expense COMP TIME PAYOFF 4,387.00
001 2800 10-71 Expense VACATION PAYOFF 8,018.00
001 2800 10-72 Expense SICK LEAVE PAYOFF 6,015.00
001 2800 10-73 Expense HOLIDAY PAYOFF 4,860.00
001 2800 15-10 Expense FICA 40,766.00
001 2800 15-15 Expense PERS 155,068.00
001 2800 15-20 Expense WORKERS COMP 11,311.00
001 2800 15-30 Expense UNEMPLOYMENT INSURANCE 3,084.00
001 2800 15-40 Expense LIFE INSURANCE 1,032.00
001 2800 15-80 Expense BENEFIT ALLOWANCE 61,893.00
001 2800 15-84 Expense VEHICLE ALLOWANCE 14,650.00
001 2800 15-90 Expense CAPTLZED FRINGE BENEFITS (840.00) 001 2800 15-95 Expense FICA REIMB-BENEFIT ALLOW (331.00) 001 2800 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 436,371.00 001 3000 311.16-15 Revenue ENCROACHMENT PERMIT 26,000.00 001 3000 311.16-16 Revenue PUBLIC WORKS PERMIT/INSPT 30,000.00 001 3000 311.16-17 Revenue DEVELOPMENT PERMIT 7,500.00
001 3000 311.16-18 Revenue EXCAVATION PERMIT/INSPECT 12,000.00 001 3000 351.35-47 Revenue RECORD OF SURVEY 814.00
001 3000 351.35-50 Revenue PLAN STORAGE & MICROFILM 7,500.00 001 3000 351.35-52 Revenue STRT/ALLEY/ESMNT ABANDMNT 7,000.00 001 3000 351.35-54 Revenue IMPROVEMENT PLAN CHECK 80,000.00 001 3000 351.35-55 Revenue SUBDIV'N PLAN CHECK/INSPT 300,000.00 001 3000 351.35-57 Revenue PARCEL MAP REVIEW 12,150.00
001 3000 351.35-58 Revenue TENTATIVE SUBDIV REVIEW 80,000.00 001 3000 351.35-59 Revenue MISC ENGINEERING FEES 3,200.00 001 3000 351.36-04 Revenue NPDES INSPECTION 50,000.00
001 3000 23-01 Expense ADVERTISING/PUBLISHING 4,580.00
001 3000 23-02 Expense PRINTING/BINDING 10,500.00
001 3000 23-03 Expense DUES/SUBSCRIPTIONS 1,000.00
001 3000 23-04 Expense POSTAGE/MAILING COSTS 200.00
001 3000 23-05 Expense TRAVEL/CONFERENCES 3,670.00
001 3000 23-06 Expense STAFF TRAINING 2,000.00
001 3000 23-27 Expense CONTRACT EMPLOYMENT SVCS 9,000.00 001 3000 23-42 Expense FEES/PENALTIES 10.00
001 3000 26-05 Expense TELEPHONE SERVICE 3,000.00
001 3000 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 2,478.00 001 3000 32-02 Expense LEASE / RENTAL OF BLDG 2,500.00
001 3000 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 9,000.00 001 3000 33-11 Expense PROFESSIONAL SERVICES 33,931.00
001 3000 33-53 Expense ENGINEERING SERVICES 1,365,793.00 001 3000 36-00 Expense DEPARTMENTAL SUPPLIES 3,222.00
001 3000 89-48 Expense COMPUTER HARDWARE 5,000.00
001 3000 89-49 Expense COMPUTER SOFTWARE 46.00
001 3000 10-10 Expense PAYROLL-REGULAR 269,551.00
001 3000 10-30 Expense OVERTIME 200.00
001 3000 10-51 Expense INCENTIVE PAY 4,144.00
001 3000 10-70 Expense COMP TIME PAYOFF 2,266.00
001 3000 10-71 Expense VACATION PAYOFF 4,011.00
602
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 3000 10-72 Expense SICK LEAVE PAYOFF 3,182.00
001 3000 10-73 Expense HOLIDAY PAYOFF 2,592.00
001 3000 15-10 Expense FICA 18,415.00
001 3000 15-15 Expense PERS 82,870.00
001 3000 15-20 Expense WORKERS COMP 12,252.00
001 3000 15-30 Expense UNEMPLOYMENT INSURANCE 1,635.00
001 3000 15-40 Expense LIFE INSURANCE 300.00
001 3000 15-80 Expense BENEFIT ALLOWANCE 16,987.00
001 3000 15-84 Expense VEHICLE ALLOWANCE 3,940.00
001 3000 15-88 Expense BOOT ALLOWANCE 75.00
001 3000 15-90 Expense CAPTLZED FRINGE BENEFITS (9,206.00) 001 3000 15-95 Expense FICA REIMB-BENEFIT ALLOW (330.00) 001 3000 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 432,964.00 001 3600 331.25-02 Revenue FACILITY RENTAL 6,500.00
001 3600 331.25-20 Revenue CAPITAL CONTRIBUTIONS 350,000.00 001 3600 23-06 Expense STAFF TRAINING 600.00
001 3600 23-17 Expense TREE TRIMMING SERVICE 29,210.00
001 3600 23-19 Expense ALARM SERVICE 700.00
001 3600 23-24 Expense PEST ERADICATION SERVICE 12,750.00 001 3600 23-29 Expense LANDSCAPE MAINTENANCE 100,910.00 001 3600 25-02 Expense UNIFORM PURCHASE/MAINT 4,500.00
001 3600 25-06 Expense OVERTIME MEALS 150.00
001 3600 26-01 Expense UTILITIES-BANNING 242,000.00
001 3600 26-05 Expense TELEPHONE SERVICE 1,600.00
001 3600 26-06 Expense NATURAL GAS SERVICE 1,000.00
001 3600 30-01 Expense MAINT / REPAIR/MAINT-GRNDS/FIEL 46,606.00 001 3600 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 5,000.00 001 3600 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 12,077.00 001 3600 30-07 Expense MAINT / REPAIR/MAINT-FENCING 10,000.00 001 3600 30-16 Expense MAINT / REPAIR/MAINT-IRRIGATION 22,688.00 001 3600 32-02 Expense LEASE / RENTAL OF BLDG 2,400.00
001 3600 32-05 Expense LEASE / EQUIPMENT LEASE/RENTAL 1,750.00 001 3600 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 38,000.00 001 3600 33-11 Expense PROFESSIONAL SERVICES 35,513.00
001 3600 33-18 Expense CUSTODIAN SERVICES 12,536.00
001 3600 36-00 Expense DEPARTMENTAL SUPPLIES 2,500.00
001 3600 36-10 Expense FERTILIZER 8,500.00
001 3600 36-57 Expense HERBICIDES/WEED CONTROL 4,000.00 001 3600 38-50 Expense REPAIR PARTS/SUPPLIES 2,000.00
001 3600 38-54 Expense GRAFFITI PAINT 3,000.00
001 3600 89-56 Expense MACHINERY/EQUIPMENT 10,000.00
001 3600 90-05 Expense IRRIGATION IMPROVEMENTS 71,095.00 001 3600 90-30 Expense ROOSEVELT WMS PARK IMPROV 25,000.00 001 3600 90-56 Expense MACHINERY/EQUIPMENT 137,117.00
001 3600 90-69 Expense LIONS PARK IMPROVEMENTS 2,000.00 001 3600 10-10 Expense PAYROLL-REGULAR 312,885.00
001 3600 10-30 Expense OVERTIME 40,000.00
001 3600 10-51 Expense INCENTIVE PAY 2,786.00
001 3600 10-55 Expense STANDBY PAY 31,000.00
001 3600 10-56 Expense WORKING OUT OF CLASS 1,124.00
603
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 3600 10-70 Expense COMP TIME PAYOFF 1,875.00
001 3600 10-71 Expense VACATION PAYOFF 4,632.00
001 3600 10-72 Expense SICK LEAVE PAYOFF 3,423.00
001 3600 10-73 Expense HOLIDAY PAYOFF 3,005.00
001 3600 15-10 Expense FICA 23,422.00
001 3600 15-15 Expense PERS 95,864.00
001 3600 15-20 Expense WORKERS COMP 25,835.00
001 3600 15-30 Expense UNEMPLOYMENT INSURANCE 1,907.00
001 3600 15-40 Expense LIFE INSURANCE 202.00
001 3600 15-70 Expense UTILITY CREDIT 1,980.00
001 3600 15-80 Expense BENEFIT ALLOWANCE 73,699.00
001 3600 15-84 Expense VEHICLE ALLOWANCE 2,340.00
001 3600 15-88 Expense BOOT ALLOWANCE 1,025.00
001 3600 15-95 Expense FICA REIMB-BENEFIT ALLOW (4.00)
001 3600 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 245,933.00 001 4000 23-01 Expense ADVERTISING/PUBLISHING 1,000.00
001 4000 23-02 Expense PRINTING/BINDING 3,000.00
001 4000 23-03 Expense DUES/SUBSCRIPTIONS 2,900.00
001 4000 23-05 Expense TRAVEL/CONFERENCES 7,000.00
001 4000 23-06 Expense STAFF TRAINING 1,500.00
001 4000 23-14 Expense ELECTRICIAN SERVICES 1,000.00
001 4000 23-15 Expense RECREATION OFFICIALS/INST 51,000.00 001 4000 23-16 Expense LAUNDRY/CLEANING 100.00
001 4000 23-19 Expense ALARM SERVICE 1,000.00
001 4000 23-24 Expense PEST ERADICATION SERVICE 3,500.00 001 4000 23-29 Expense LANDSCAPE MAINTENANCE 10,280.00
001 4000 23-52 Expense CREDIT CARD FEES 4,000.00
001 4000 25-02 Expense UNIFORM PURCHASE/MAINT 2,000.00
001 4000 25-05 Expense MILEAGE REIMBURSEMENT 250.00
001 4000 25-06 Expense OVERTIME MEALS 800.00
001 4000 26-01 Expense UTILITIES-BANNING 14,000.00
001 4000 26-05 Expense TELEPHONE SERVICE 6,850.00
001 4000 26-06 Expense NATURAL GAS SERVICE 2,800.00
001 4000 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 10,000.00 001 4000 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 6,061.00 001 4000 32-05 Expense LEASE / EQUIPMENT LEASE/RENTAL 1,200.00 001 4000 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 3,100.00 001 4000 33-11 Expense PROFESSIONAL SERVICES 6,000.00
001 4000 36-00 Expense DEPARTMENTAL SUPPLIES 27,500.00
001 4000 36-03 Expense JANITORIAL SUPPLIES 4,500.00
001 4000 36-09 Expense RECREATION SUPPLIES 30,000.00
001 4000 36-11 Expense GASOLINE/DIESEL FUEL 48,693.00
001 4000 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 2,450.00 001 4000 42-31 Expense SPC PRGRMS / HELP HELP CORPORATION 25,506.00 001 4000 42-32 Expense SPC PRGRMS / ANIMAL SHELTER 10,000.00 001 4000 89-46 Expense OFF FURN/EQUIP/FIXTURES 4,000.00 001 4000 89-48 Expense COMPUTER HARDWARE 6,500.00
001 4000 89-49 Expense COMPUTER SOFTWARE 4,500.00
001 4000 331.25-02 Revenue FACILITY RENTAL 6,500.00
001 4000 331.25-16 Revenue FACILITY RENTAL-STAFFING 6,000.00 604
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 4000 351.35-69 Revenue SPORTS LEAGUE FEES 41,000.00 001 4000 351.35-71 Revenue CONTRACT CLASS FEES 52,500.00 001 4000 351.35-95 Revenue RECREATION CLASS FEES 10,500.00 001 4000 341.31-69 Revenue OUTDOOR EQUITY GRANT 217,916.00 001 4000 347.34-16 Revenue FED AID-EMERG MGMT SVC 200.00 001 4000 10-10 Expense PAYROLL-REGULAR 513,804.00
001 4000 10-30 Expense OVERTIME 8,500.00
001 4000 10-51 Expense INCENTIVE PAY 2,309.00
001 4000 10-70 Expense COMP TIME PAYOFF 2,447.00
001 4000 10-71 Expense VACATION PAYOFF 5,537.00
001 4000 10-72 Expense SICK LEAVE PAYOFF 4,195.00
001 4000 10-73 Expense HOLIDAY PAYOFF 3,626.00
001 4000 15-10 Expense FICA 31,073.00
001 4000 15-15 Expense PERS 115,479.00
001 4000 15-20 Expense WORKERS COMP 34,711.00
001 4000 15-30 Expense UNEMPLOYMENT INSURANCE 3,123.00
001 4000 15-40 Expense LIFE INSURANCE 346.00
001 4000 15-70 Expense UTILITY CREDIT 6,687.00
001 4000 15-80 Expense BENEFIT ALLOWANCE 76,879.00
001 4000 15-84 Expense VEHICLE ALLOWANCE 4,440.00
001 4000 15-88 Expense BOOT ALLOWANCE 125.00
001 4000 15-95 Expense FICA REIMB-BENEFIT ALLOW (399.00) 001 4000 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 536,412.00 001 4010 23-06 Expense STAFF TRAINING 3,000.00
001 4010 23-14 Expense ELECTRICIAN SERVICES 1,250.00
001 4010 23-15 Expense RECREATION OFFICIALS/INST 2,000.00 001 4010 23-19 Expense ALARM SERVICE 500.00
001 4010 23-29 Expense LANDSCAPE MAINTENANCE 13,774.00
001 4010 25-02 Expense UNIFORM PURCHASE/MAINT 2,000.00
001 4010 26-01 Expense UTILITIES-BANNING 35,000.00
001 4010 26-06 Expense NATURAL GAS SERVICE 17,800.00
001 4010 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 5,500.00 001 4010 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 10,000.00 001 4010 30-12 Expense MAINT / REPAIR/MAINT-POOL 2,000.00 001 4010 36-00 Expense DEPARTMENTAL SUPPLIES 500.00
001 4010 36-08 Expense CHMCLS/GASES/POOL SUPPLS 15,000.00 001 4010 36-09 Expense RECREATION SUPPLIES 2,000.00
001 4010 36-22 Expense SNACK BAR-CONCESSION SUP 3,000.00 001 4010 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 2,000.00 001 4010 89-56 Expense MACHINERY/EQUIPMENT 12,500.00
001 4010 331.25-02 Revenue FACILITY RENTAL 9,000.00
001 4010 351.35-67 Revenue SWIMMING POOL ADMISSIONS 30,000.00 001 4010 351.35-71 Revenue CONTRACT CLASS FEES 3,000.00 001 4010 351.35-95 Revenue RECREATION CLASS FEES 31,000.00 001 4010 351.36-02 Revenue SNACK BAR CONCESSIONS 5,500.00 001 4010 351.36-09 Revenue AQUATIC CONCESSIONS 650.00
001 4010 10-10 Expense PAYROLL-REGULAR 197,581.00
001 4010 10-30 Expense OVERTIME 600.00
001 4010 10-51 Expense INCENTIVE PAY 134.00
001 4010 10-70 Expense COMP TIME PAYOFF 160.00
605
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 4010 10-71 Expense VACATION PAYOFF 269.00
001 4010 10-72 Expense SICK LEAVE PAYOFF 273.00
001 4010 10-73 Expense HOLIDAY PAYOFF 236.00
001 4010 15-10 Expense FICA 4,972.00
001 4010 15-15 Expense PERS 9,598.00
001 4010 15-20 Expense WORKERS COMP 16,333.00
001 4010 15-30 Expense UNEMPLOYMENT INSURANCE 1,206.00
001 4010 15-40 Expense LIFE INSURANCE 29.00
001 4010 15-70 Expense UTILITY CREDIT 450.00
001 4010 15-80 Expense BENEFIT ALLOWANCE 5,778.00
001 4010 15-84 Expense VEHICLE ALLOWANCE 420.00
001 4010 15-88 Expense BOOT ALLOWANCE 63.00
001 4010 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 249,717.00 001 4020 351.35-88 Revenue DAY CAMP 31,000.00
001 4020 36-09 Expense RECREATION SUPPLIES 8,000.00
001 4020 10-10 Expense PAYROLL-REGULAR 64,834.00
001 4020 15-10 Expense FICA 941.00
001 4020 15-20 Expense WORKERS COMP 5,360.00
001 4020 15-30 Expense UNEMPLOYMENT INSURANCE 396.00
001 4020 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 3,868.00 001 4050 344.33-03 Revenue COUNTY NUTRITION PROGRAM 14,400.00 001 4050 351.35-74 Revenue SENIOR CITIZEN PROGRAMS 500.00 001 4050 23-03 Expense DUES/SUBSCRIPTIONS 400.00
001 4050 23-05 Expense TRAVEL/CONFERENCES 500.00
001 4050 23-06 Expense STAFF TRAINING 500.00
001 4050 23-19 Expense ALARM SERVICE 2,220.00
001 4050 23-24 Expense PEST ERADICATION SERVICE 1,000.00 001 4050 23-29 Expense LANDSCAPE MAINTENANCE 8,074.00
001 4050 25-06 Expense OVERTIME MEALS 60.00
001 4050 26-01 Expense UTILITIES-BANNING 8,000.00
001 4050 26-05 Expense TELEPHONE SERVICE 600.00
001 4050 26-06 Expense NATURAL GAS SERVICE 4,750.00
001 4050 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 4,012.00 001 4050 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 1,000.00 001 4050 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 2,559.00 001 4050 33-18 Expense CUSTODIAN SERVICES 467.00
001 4050 36-00 Expense DEPARTMENTAL SUPPLIES 4,000.00
001 4050 36-09 Expense RECREATION SUPPLIES 200.00
001 4050 36-65 Expense SENIOR PROGRAM SUPPLIES 1,500.00 001 4050 10-10 Expense PAYROLL-REGULAR 106,167.00
001 4050 10-30 Expense OVERTIME 3,000.00
001 4050 10-51 Expense INCENTIVE PAY 525.00
001 4050 10-70 Expense COMP TIME PAYOFF 202.00
001 4050 10-71 Expense VACATION PAYOFF 394.00
001 4050 10-72 Expense SICK LEAVE PAYOFF 535.00
001 4050 10-73 Expense HOLIDAY PAYOFF 505.00
001 4050 15-10 Expense FICA 6,893.00
001 4050 15-15 Expense PERS 24,952.00
001 4050 15-20 Expense WORKERS COMP 8,614.00
001 4050 15-30 Expense UNEMPLOYMENT INSURANCE 636.00
606
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 4050 15-70 Expense UTILITY CREDIT 1,425.00
001 4050 15-80 Expense BENEFIT ALLOWANCE 11,602.00
001 4050 15-88 Expense BOOT ALLOWANCE 63.00
001 4050 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 128,994.00 001 5400 361.41-26 Revenue SPC PRGRMS / JULY 4TH DONATIONS 1,000.00 001 5400 41-30 Expense SPC PRGRMS / COMMUNITY SERVICES 2,000.00 001 5400 41-36 Expense SPC PRGRMS / STAGECOACH DAYS APPROPR 41,600.00 001 5400 41-58 Expense SPC PRGRMS / 4TH OF JULY CELEBRATION 42,000.00 001 5400 41-59 Expense SPC PRGRMS / PLAYHOUSE BOWL 14,500.00 001 5400 41-60 Expense SPC PRGRMS / DISASTER SURVIVAL EXPO 5,000.00 001 5400 41-86 Expense SPC PRGRMS / COMMUNITY PROMOTION 23,000.00 001 5400 361.41-37 Revenue STAGECOACH DONATIONS 25,000.00 001 5400 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 15,652.00 001 9600 356.38-95 Revenue FRANCHISE FEE 1,200,000.00
001 9600 356.38-96 Revenue AB 939 SUPPORT FEE 337,459.00 001 9600 366.44-13 Revenue SHARE OF RECYCLABLE MATLS 8,000.00 001 9600 23-01 Expense ADVERTISING/PUBLISHING 10,000.00 001 9600 23-02 Expense PRINTING/BINDING 2,000.00
001 9600 23-03 Expense DUES/SUBSCRIPTIONS 3,171.00
001 9600 23-06 Expense STAFF TRAINING 500.00
001 9600 23-10 Expense CONTRACTED REFUSE SERVICE 10,000.00 001 9600 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 35,000.00 001 9600 33-11 Expense PROFESSIONAL SERVICES 115,000.00 001 9600 36-00 Expense DEPARTMENTAL SUPPLIES 200.00
001 9600 36-07 Expense FOOD/MEALS COST 250.00
001 9600 41-46 Expense SPC PRGRMS / COMMUNITY PROMOTIONS 7,000.00 001 9600 45-15 Expense RECYCLING EXPENSES 5,000.00
001 9600 90-22 Expense FENCING IMPROVEMENTS 45,200.00
001 9600 90-56 Expense MACHINERY/EQUIPMENT 15,000.00
001 9600 341.31-31 Revenue STATE RECYCLING REBATE 20,000.00 001 9600 10-10 Expense PAYROLL-REGULAR 170,449.00
001 9600 10-51 Expense INCENTIVE PAY 3,824.00
001 9600 10-70 Expense COMP TIME PAYOFF 1,431.00
001 9600 10-71 Expense VACATION PAYOFF 2,581.00
001 9600 10-72 Expense SICK LEAVE PAYOFF 2,011.00
001 9600 10-73 Expense HOLIDAY PAYOFF 1,639.00
001 9600 15-10 Expense FICA 12,312.00
001 9600 15-15 Expense PERS 52,753.00
001 9600 15-20 Expense WORKERS COMP 7,522.00
001 9600 15-30 Expense UNEMPLOYMENT INSURANCE 1,033.00
001 9600 15-40 Expense LIFE INSURANCE 245.00
001 9600 15-70 Expense UTILITY CREDIT 900.00
001 9600 15-80 Expense BENEFIT ALLOWANCE 21,238.00
001 9600 15-84 Expense VEHICLE ALLOWANCE 2,325.00
001 9600 56-04 Expense TRNSFR-GAS TAX STREET FD 432,000.00 001 9600 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 160,598.00 002 2800 33-04 Expense LEGAL SERVICES 156,930.00
002 2800 33-11 Expense PROFESSIONAL SERVICES 46,839.00
002 2800 351.36-01 Revenue ENVIRONMENTAL REVIEW 5,864.00 002 2800 361.41-02 Revenue SPC PRGRMS / MISC REIMBURSEMENTS 270,000.00 607
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 002 2800 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 32,109.00 005 1210 381.56-88 Revenue TRANS-RDV OBLIG RETIRE FD 250,000.00 005 1210 381.56-88 Revenue TRANS-RDV OBLIG RETIRE FD 250,000.00 005 1210 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 22,568.00 100 4900 90-10 Expense PLANNING/ENGINEERING SVC 597,418.00 100 4900 90-15 Expense BUILDING IMPROVEMENTS 75,648.00
100 4900 93-15 Expense STREET IMPROVEMENTS 10,000.00
100 4900 341.31-05 Revenue GAS TAX-SEC 2106 125,659.00
100 4900 341.31-06 Revenue GAS TAX-SEC 2107 265,138.00
100 4900 341.31-07 Revenue GAS TAX-SEC 2107.5 6,000.00
100 4900 341.31-09 Revenue ST. GASOLINE TAX-2105 194,007.00 100 4900 341.31-62 Revenue GAS TAX-SEC 2103 277,500.00
100 4900 341.31-64 Revenue CA DEPT OF TRANS GRANT 688,864.00 100 4900 344.33-20 Revenue RCTC GRANT 1,300,000.00
100 4900 347.34-16 Revenue FED AID-EMERG MGMT SVC 1,000.00 100 4900 347.34-38 Revenue REVENUE FROM FEDERAL/CAPITAL FEDERAL GRANTS 700,000.00 100 4900 366.44-21 Revenue TUMF FUNDING 1,000,000.00
100 4900 10-10 Expense PAYROLL-REGULAR 452,303.00
100 4900 10-30 Expense OVERTIME 40,000.00
100 4900 10-51 Expense INCENTIVE PAY 3,999.00
100 4900 10-55 Expense STANDBY PAY 20,360.00
100 4900 10-56 Expense WORKING OUT OF CLASS 1,256.00
100 4900 10-70 Expense COMP TIME PAYOFF 2,113.00
100 4900 10-71 Expense VACATION PAYOFF 4,057.00
100 4900 10-72 Expense SICK LEAVE PAYOFF 4,682.00
100 4900 10-73 Expense HOLIDAY PAYOFF 4,285.00
100 4900 10-90 Expense CAPITALIZED WAGES (35,272.00)
100 4900 15-10 Expense FICA 35,661.00
100 4900 15-15 Expense PERS 138,581.00
100 4900 15-20 Expense WORKERS COMP 35,457.00
100 4900 15-30 Expense UNEMPLOYMENT INSURANCE 2,714.00
100 4900 15-40 Expense LIFE INSURANCE 112.00
100 4900 15-70 Expense UTILITY CREDIT 7,020.00
100 4900 15-80 Expense BENEFIT ALLOWANCE 101,206.00
100 4900 15-84 Expense VEHICLE ALLOWANCE 465.00
100 4900 15-88 Expense BOOT ALLOWANCE 1,513.00
100 4900 15-90 Expense CAPTLZED FRINGE BENEFITS (14,141.00) 100 4900 15-95 Expense FICA REIMB-BENEFIT ALLOW (414.00) 100 4900 361.41-31 Revenue SPC PRGRMS / COST-SHRE REIMB-TLMA&BM 7,463.00 100 4900 361.41-53 Revenue SPC PRGRMS / RESTITUTION/SUBROGATION 5,946.00 100 4900 23-01 Expense ADVERTISING/PUBLISHING 500.00
100 4900 23-02 Expense PRINTING/BINDING 3,194.00
100 4900 23-03 Expense DUES/SUBSCRIPTIONS 2,000.00
100 4900 23-05 Expense TRAVEL/CONFERENCES 2,000.00
100 4900 23-06 Expense STAFF TRAINING 5,000.00
100 4900 23-17 Expense TREE TRIMMING SERVICE 25,000.00
100 4900 23-19 Expense ALARM SERVICE 400.00
100 4900 23-27 Expense CONTRACT EMPLOYMENT SVCS 4,830.00 100 4900 23-29 Expense LANDSCAPE MAINTENANCE 3,703.00
100 4900 23-37 Expense NPDES STORM WATER EXPENSE 10,920.00 608
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 100 4900 25-02 Expense UNIFORM PURCHASE/MAINT 7,070.00
100 4900 25-06 Expense OVERTIME MEALS 500.00
100 4900 25-10 Expense VISION ALLOWANCE 150.00
100 4900 26-01 Expense UTILITIES-BANNING 5,000.00
100 4900 26-02 Expense TRAFFIC SIGNAL ELECTRIC 20,000.00 100 4900 26-03 Expense STREET LIGHTING POWER 400,000.00 100 4900 26-05 Expense TELEPHONE SERVICE 4,000.00
100 4900 26-06 Expense NATURAL GAS SERVICE 850.00
100 4900 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 3,000.00 100 4900 30-09 Expense MAINT / REPAIR/MAINT-TRFFC SIGN 38,695.00 100 4900 30-13 Expense MAINT / REPAIR/MAINT-SIDEWALKS 2,000.00 100 4900 30-15 Expense MAINT / REPAIR/MAINT-OTHER 1,400.00 100 4900 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 1,600.00 100 4900 32-05 Expense LEASE / EQUIPMENT LEASE/RENTAL 5,000.00 100 4900 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 70,000.00 100 4900 33-11 Expense PROFESSIONAL SERVICES 148,750.00 100 4900 36-00 Expense DEPARTMENTAL SUPPLIES 8,500.00
100 4900 36-57 Expense HERBICIDES/WEED CONTROL 4,500.00 100 4900 38-54 Expense GRAFFITI PAINT 2,000.00
100 4900 38-58 Expense BITUMINOUS MATERIALS 4,203.00
100 4900 38-59 Expense OTHER STREET MATERIALS 2,500.00
100 4900 89-48 Expense COMPUTER HARDWARE 4,500.00
100 4900 89-49 Expense COMPUTER SOFTWARE 478.00
100 4900 89-54 Expense STREET & TRAFFIC SIGNS 15,000.00 100 4900 89-56 Expense MACHINERY/EQUIPMENT 11,197.00
100 4900 381.55-01 Revenue TRANSFER-GENERAL FUND 336,000.00 100 4900 381.56-68 Revenue TRANSFER-REFUSE FUND 432,000.00 100 4900 56-59 Expense TRNSFR-ELECTRIC FUND 350,000.00
100 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 506,449.00 101 4900 93-16 Expense MEASURE A ST IMPROVEMEN 1,312,279.00 101 4900 366.44-21 Revenue TUMF FUNDING 280,000.00
101 4900 302.11-02 Revenue MEASURE A SALES TAX 900,000.00 101 4900 331.20-01 Revenue INVESTMENT INTEREST 22,000.00 101 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 93,514.00 102 0000 341.31-04 Revenue SB1 RMRA GAS TAX REVENUE 799,761.00 102 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 50,268.00 102 4904 93-15 Expense STREET IMPROVEMENTS 788,388.00
105 6100 33-11 Expense PROFESSIONAL SERVICES 59,650.00
110 5500 90-30 Expense ROOSEVELT WMS PARK IMPROV 25,000.00 110 5500 90-37 Expense REPPLIER PARK IMPROVEMENT 100,000.00 110 5500 90-38 Expense SYLVAN PARK IMPROVEMENTS 10.00
110 5500 90-63 Expense DYSART PARK IMPROVEMENTS 40,000.00 110 5500 347.34-02 Revenue FEDERAL C D B GRANTS 539,000.00 110 5500 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 13,483.00 111 4900 10-10 Expense PAYROLL-REGULAR 16,177.00
111 4900 10-30 Expense OVERTIME 10.00
111 4900 10-51 Expense INCENTIVE PAY 642.00
111 4900 10-56 Expense WORKING OUT OF CLASS 55.00
111 4900 10-70 Expense COMP TIME PAYOFF 156.00
111 4900 10-71 Expense VACATION PAYOFF 243.00
609
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 111 4900 10-72 Expense SICK LEAVE PAYOFF 198.00
111 4900 10-73 Expense HOLIDAY PAYOFF 156.00
111 4900 10-90 Expense CAPITALIZED WAGES (373.00)
111 4900 15-10 Expense FICA 1,216.00
111 4900 15-15 Expense PERS 5,091.00
111 4900 15-20 Expense WORKERS COMP 1,026.00
111 4900 15-30 Expense UNEMPLOYMENT INSURANCE 99.00
111 4900 15-40 Expense LIFE INSURANCE 26.00
111 4900 15-80 Expense BENEFIT ALLOWANCE 2,010.00
111 4900 15-90 Expense CAPTLZED FRINGE BENEFITS (104.00) 111 4900 23-01 Expense ADVERTISING/PUBLISHING 4,000.00
111 4900 23-29 Expense LANDSCAPE MAINTENANCE 176,940.00 111 4900 23-33 Expense COMPUTER SERVICES 1,287.00
111 4900 26-01 Expense UTILITIES-BANNING 50,000.00
111 4900 30-01 Expense MAINT / REPAIR/MAINT-GRNDS/FIEL 10,000.00 111 4900 33-11 Expense PROFESSIONAL SERVICES 20,000.00
111 4900 306.15-01 Revenue SPECIAL BENEFIT ASSMT 164,543.00 111 4900 331.20-01 Revenue INVESTMENT INTEREST 1,300.00 132 4900 341.31-22 Revenue AB 2766 AQMD SUBVENTION 42,000.00 132 4900 41-13 Expense SPC PRGRMS / JOINT AGENCY ASSESSMENT 3,000.00 132 4900 331.20-01 Revenue INVESTMENT INTEREST 7,000.00 132 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 5,016.00 140 2200 331.20-01 Revenue INVESTMENT INTEREST 30.00
140 2200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 89.00 148 2200 30-05 Expense MAINT / REPAIR/MAINT-VEHICLES 18,168.00 148 2200 89-48 Expense COMPUTER HARDWARE 1,216.00
148 2200 331.20-01 Revenue INVESTMENT INTEREST 7,000.00 148 2200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 1,702.00 150 3600 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 29.00 200 9100 361.41-73 Revenue SPC PRGRMS / DONATIONS-SENIOR CENTER 1,000.00 200 9100 361.42-18 Revenue SPC PRGRMS / DONAT'N RECREATION FEES 2,500.00 200 9100 36-00 Expense DEPARTMENTAL SUPPLIES 5,327.00
200 9100 41-26 Expense SPC PRGRMS / CAL-ID SYSTEM 1,791.00 200 9100 42-71 Expense SPC PRGRMS / FILL THE CUPBOARD PGM (10.00) 200 9100 89-46 Expense OFF FURN/EQUIP/FIXTURES 2,000.00 200 9100 89-48 Expense COMPUTER HARDWARE 3,000.00
200 9100 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 224.00 201 4050 36-00 Expense DEPARTMENTAL SUPPLIES 2,200.00
201 4050 42-08 Expense SPC PRGRMS / CHRISTMAS DINNER FUND 1,550.00 201 4050 89-48 Expense COMPUTER HARDWARE 1,500.00
201 4050 361.41-12 Revenue SPC PRGRMS / DONATIONS 6,000.00 201 4050 331.20-01 Revenue INVESTMENT INTEREST 800.00
201 4050 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 1,292.00 201 4060 36-65 Expense SENIOR PROGRAM SUPPLIES 1,750.00 201 4060 42-06 Expense SPC PRGRMS / BUS TRIPS 1,000.00
201 4060 351.35-70 Revenue ADVERTISEMENT 4.00
201 4060 361.41-96 Revenue SPC PRGRMS / SENIOR CITIZEN PROGRAMS 650.00 201 4060 361.41-97 Revenue SPC PRGRMS / BUS TRIPS 1,900.00 201 4060 361.41-98 Revenue SPC PRGRMS / SANTA'S SHOPPE 879.00 201 4060 361.41-12 Revenue SPC PRGRMS / DONATIONS 3,500.00 610
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 201 4060 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 837.00 202 2300 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 29.00 203 2200 381.55-01 Revenue TRANSFER-GENERAL FUND 1,500.00 203 2200 331.20-01 Revenue INVESTMENT INTEREST 100.00
203 2200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 159.00 221 4300 306.15-11 Revenue ATWELL-SAFETY SERVICES 70,644.00 221 4300 306.15-12 Revenue ATWELL-MAINTENANCE 142,444.00 221 4300 306.15-13 Revenue ATWELL IA2-MAINTENANCE 48,664.00 221 4300 306.15-14 Revenue ATWELL-IA2 SERVICE 97,019.00 222 0001 90-49 Expense COMPUTER SOFTWARE 93,590.00
222 0001 90-55 Expense CITY HALL RENOVATION 345.00
222 0001 347.34-33 Revenue ARPA-AMERCN RSCUE PL ACT 1,762,728.00 222 0001 56-53 Expense TRNSFR-WATER FUND-DEBT 1,537,873.00 222 0001 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 131,853.00 300 6800 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 14.00 360 6700 331.20-01 Revenue INVESTMENT INTEREST 600.00
360 6700 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 89.00 365 4900 331.20-01 Revenue INVESTMENT INTEREST 1,200.00 365 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 89.00 375 4900 61-12 Expense PRINCIPAL-LIMIT OBL BONDS 105,000.00 375 4900 62-12 Expense INTEREST-LIMIT OBL BONDS 84,815.00 375 4900 65-08 Expense BOND PAYING AGENT FEES 3,777.00
375 4900 33-11 Expense PROFESSIONAL SERVICES 950.00
375 4900 33-19 Expense ADMINISTRATION SERVICES 3,165.00 375 4900 33-20 Expense DELINQUENCY NOTICES 203.00
375 4900 306.15-01 Revenue SPECIAL BENEFIT ASSMT 199,516.00 375 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 9,209.00 400 2200 361.41-33 Revenue SPC PRGRMS / POLICE FACIL DVLP FEE 37,469.00 400 2200 331.20-01 Revenue INVESTMENT INTEREST 4,000.00 400 2200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 186.00 410 2400 361.41-34 Revenue SPC PRGRMS / F/FACIL DVLP FEE 74,005.00 410 2400 331.20-01 Revenue INVESTMENT INTEREST 22,000.00 410 2400 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 187.00 420 4900 90-10 Expense PLANNING/ENGINEERING SVC 202,136.00 420 4900 361.41-42 Revenue SPC PRGRMS / TRAFFIC IMPROVEMENT FEE 100,001.00 420 4900 331.20-01 Revenue INVESTMENT INTEREST 32,000.00 420 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 700.00 430 2900 361.41-43 Revenue SPC PRGRMS / GENERAL FACILITIES FEES 20,000.00 430 2900 331.20-01 Revenue INVESTMENT INTEREST 8,000.00 430 2900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 25,066.00 444 4900 331.20-01 Revenue INVESTMENT INTEREST 6,000.00 444 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 122.00 451 3600 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 95,926.00 451 3600 33-11 Expense PROFESSIONAL SERVICES 35,000.00
451 3600 361.41-32 Revenue SPC PRGRMS / PARKLAND DEDICATION FEE 105,865.00 451 3600 341.31-29 Revenue STATE GRANT-PARK CAPITAL 196,926.00 451 3600 331.20-01 Revenue INVESTMENT INTEREST 5,000.00 451 3600 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 14,044.00 470 6900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 3,822.00 600 5100 23-19 Expense ALARM SERVICE 900.00
611
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 600 5100 26-01 Expense UTILITIES-BANNING 22,500.00
600 5100 26-06 Expense NATURAL GAS SERVICE 1,000.00
600 5100 30-01 Expense MAINT / REPAIR/MAINT-GRNDS/FIEL 555.00 600 5100 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 1,500.00 600 5100 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 13,085.00 600 5100 30-07 Expense MAINT / REPAIR/MAINT-FENCING 3,895.00 600 5100 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 1,145.00 600 5100 33-11 Expense PROFESSIONAL SERVICES 10,300.00
600 5100 36-00 Expense DEPARTMENTAL SUPPLIES 350.00
600 5100 36-12 Expense AVIATION FUEL 50,000.00
600 5100 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 3,300.00 600 5100 41-07 Expense SPC PRGRMS / CREDIT CARD FEES 1,250.00 600 5100 44-99 Expense SPC PRGRMS / PRIOR PERIOD ADJUSTMENT 147.00 600 5100 89-56 Expense MACHINERY/EQUIPMENT 900.00
600 5100 331.25-10 Revenue HANGAR RENTS-CITY 125,000.00 600 5100 331.25-15 Revenue OTHER AIRPORT RENTALS 600.00 600 5100 351.35-76 Revenue AVIATION FUEL SALES 30,000.00 600 5100 10-10 Expense PAYROLL-REGULAR 78,789.00
600 5100 10-30 Expense OVERTIME 200.00
600 5100 10-51 Expense INCENTIVE PAY 1,215.00
600 5100 10-56 Expense WORKING OUT OF CLASS 26.00
600 5100 10-70 Expense COMP TIME PAYOFF 490.00
600 5100 10-71 Expense VACATION PAYOFF 862.00
600 5100 10-72 Expense SICK LEAVE PAYOFF 623.00
600 5100 10-73 Expense HOLIDAY PAYOFF 490.00
600 5100 10-90 Expense CAPITALIZED WAGES (3,262.00)
600 5100 15-10 Expense FICA 5,709.00
600 5100 15-15 Expense PERS 24,217.00
600 5100 15-20 Expense WORKERS COMP 3,033.00
600 5100 15-30 Expense UNEMPLOYMENT INSURANCE 479.00
600 5100 15-40 Expense LIFE INSURANCE 80.00
600 5100 15-80 Expense BENEFIT ALLOWANCE 3,438.00
600 5100 15-84 Expense VEHICLE ALLOWANCE 600.00
600 5100 15-90 Expense CAPTLZED FRINGE BENEFITS (1,404.00) 600 5100 15-95 Expense FICA REIMB-BENEFIT ALLOW (5.00)
600 5100 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 130,680.00 610 5800 331.25-20 Revenue CAPITAL CONTRIBUTIONS 4,565,000.00 610 5800 341.31-74 Revenue LCTOP 75,000.00
610 5800 351.35-80 Revenue TRANSIT FARES 23,000.00
610 5800 351.35-81 Revenue BUS PASSES 4,500.00
610 5800 361.41-27 Revenue SPC PRGRMS / GAIN ON SALE OF ASSET 525.00 610 5800 361.41-53 Revenue SPC PRGRMS / RESTITUTION/SUBROGATION 1,117.00 610 5800 23-01 Expense ADVERTISING/PUBLISHING 5,000.00
610 5800 23-02 Expense PRINTING/BINDING 7,559.00
610 5800 23-03 Expense DUES/SUBSCRIPTIONS 1,000.00
610 5800 23-05 Expense TRAVEL/CONFERENCES 2,000.00
610 5800 23-06 Expense STAFF TRAINING 2,000.00
610 5800 23-16 Expense LAUNDRY/CLEANING 1,530.00
610 5800 23-52 Expense CREDIT CARD FEES 300.00
610 5800 25-02 Expense UNIFORM PURCHASE/MAINT 6,917.00
612
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 610 5800 25-05 Expense MILEAGE REIMBURSEMENT 255.00
610 5800 25-06 Expense OVERTIME MEALS 1,000.00
610 5800 25-10 Expense VISION ALLOWANCE 494.00
610 5800 26-05 Expense TELEPHONE SERVICE 10,000.00
610 5800 26-07 Expense RADIO TRANSMISSION SVCS (1.00)
610 5800 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 15,000.00 610 5800 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 1,096.00 610 5800 33-11 Expense PROFESSIONAL SERVICES 350,581.00 610 5800 33-18 Expense CUSTODIAN SERVICES 765.00
610 5800 33-32 Expense MEDICAL/PHYSICAL EXAMS 245.00
610 5800 36-00 Expense DEPARTMENTAL SUPPLIES 9,203.00
610 5800 36-07 Expense FOOD/MEALS COST 1,000.00
610 5800 89-48 Expense COMPUTER HARDWARE 11,365.00
610 5800 89-49 Expense COMPUTER SOFTWARE 4,184.00
610 5800 90-15 Expense BUILDING IMPROVEMENTS 201,106.00 610 5800 90-56 Expense MACHINERY/EQUIPMENT 3,652,128.00 610 5800 306.12-01 Revenue TRANSIT-SB325 ART 4 2,143,314.00 610 5800 341.31-24 Revenue OPERATING GRANT - STA 169,746.00 610 5800 341.31-25 Revenue CAPITAL GRANT - STA 6,258,555.00 610 5800 341.31-28 Revenue OPERATING GRANT-SGR 60,000.00 610 5800 10-10 Expense PAYROLL-REGULAR 850,062.00
610 5800 10-30 Expense OVERTIME 90,000.00
610 5800 10-51 Expense INCENTIVE PAY 6,164.00
610 5800 10-56 Expense WORKING OUT OF CLASS 821.00
610 5800 10-70 Expense COMP TIME PAYOFF 3,964.00
610 5800 10-71 Expense VACATION PAYOFF 7,185.00
610 5800 10-72 Expense SICK LEAVE PAYOFF 8,230.00
610 5800 10-73 Expense HOLIDAY PAYOFF 7,436.00
610 5800 15-10 Expense FICA 67,232.00
610 5800 15-15 Expense PERS 256,851.00
610 5800 15-20 Expense WORKERS COMP 69,169.00
610 5800 15-30 Expense UNEMPLOYMENT INSURANCE 5,103.00
610 5800 15-40 Expense LIFE INSURANCE 267.00
610 5800 15-70 Expense UTILITY CREDIT 8,430.00
610 5800 15-80 Expense BENEFIT ALLOWANCE 192,028.00
610 5800 15-84 Expense VEHICLE ALLOWANCE 5,255.00
610 5800 15-88 Expense BOOT ALLOWANCE 2,750.00
610 5800 15-95 Expense FICA REIMB-BENEFIT ALLOW (909.00) 610 5800 381.56-34 Revenue TRNSFR-SUPPORT SVCS FD 137,590.00 610 5800 331.20-01 Revenue INVESTMENT INTEREST 8,000.00 610 5800 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 1,059,236.00 610 5850 351.35-73 Revenue MISC TRANSIT 17,380.00
610 5850 351.35-79 Revenue DIAL-A-RIDE RECEIPTS 9,081.00 610 5850 361.41-24 Revenue SPC PRGRMS / SALE OF SURPLUS PROPERT 4,025.00 610 5850 361.41-27 Revenue SPC PRGRMS / GAIN ON SALE OF ASSET 835.00 610 5850 25-02 Expense UNIFORM PURCHASE/MAINT 450.00
610 5850 26-05 Expense TELEPHONE SERVICE 2,400.00
610 5850 36-00 Expense DEPARTMENTAL SUPPLIES 42.00
610 5850 306.12-01 Revenue TRANSIT-SB325 ART 4 238,146.00 610 5850 10-10 Expense PAYROLL-REGULAR 20,174.00
613
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 610 5850 10-30 Expense OVERTIME 5,500.00
610 5850 10-51 Expense INCENTIVE PAY 443.00
610 5850 10-70 Expense COMP TIME PAYOFF 194.00
610 5850 10-71 Expense VACATION PAYOFF 401.00
610 5850 10-72 Expense SICK LEAVE PAYOFF 247.00
610 5850 10-73 Expense HOLIDAY PAYOFF 194.00
610 5850 15-10 Expense FICA 1,389.00
610 5850 15-15 Expense PERS 6,241.00
610 5850 15-20 Expense WORKERS COMP 1,456.00
610 5850 15-30 Expense UNEMPLOYMENT INSURANCE 121.00
610 5850 15-40 Expense LIFE INSURANCE 36.00
610 5850 15-80 Expense BENEFIT ALLOWANCE 2,151.00
610 5850 15-84 Expense VEHICLE ALLOWANCE 495.00
610 5850 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 149,662.00 660 6300 356.38-01 Revenue METERED SALES 13,750,000.00
660 6300 356.38-06 Revenue TURN ON CHARGES 55,000.00
660 6300 356.38-09 Revenue BACKFLOW CHARGES 27,500.00
660 6300 356.38-12 Revenue MISCELLANEOUS REVENUES 10,000.00 660 6300 361.41-24 Revenue SPC PRGRMS / SALE OF SURPLUS PROPERT 5,000.00 660 6300 23-01 Expense ADVERTISING/PUBLISHING 15,000.00 660 6300 23-02 Expense PRINTING/BINDING 20,000.00
660 6300 23-03 Expense DUES/SUBSCRIPTIONS 5,000.00
660 6300 23-04 Expense POSTAGE/MAILING COSTS 22.00
660 6300 23-05 Expense TRAVEL/CONFERENCES 6,500.00
660 6300 23-06 Expense STAFF TRAINING 8,000.00
660 6300 23-19 Expense ALARM SERVICE 10,993.00
660 6300 23-24 Expense PEST ERADICATION SERVICE 7,500.00 660 6300 23-32 Expense LABORATORY SERVICES 125,000.00
660 6300 23-37 Expense NPDES STORM WATER EXPENSE 39,465.00 660 6300 25-02 Expense UNIFORM PURCHASE/MAINT 12,000.00 660 6300 25-06 Expense OVERTIME MEALS 4,635.00
660 6300 25-10 Expense VISION ALLOWANCE 2,049.00
660 6300 26-01 Expense UTILITIES-BANNING 1,250,000.00
660 6300 26-04 Expense ELECTRICITY-EDISON 37,500.00
660 6300 26-05 Expense TELEPHONE SERVICE 18,000.00
660 6300 26-06 Expense NATURAL GAS SERVICE 4,500.00
660 6300 26-07 Expense RADIO TRANSMISSION SVCS 27,641.00 660 6300 27-14 Expense SVC-RESALE / WATER PURCHASE - RESALE 750,000.00 660 6300 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 7,500.00 660 6300 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 35,000.00 660 6300 30-15 Expense MAINT / REPAIR/MAINT-OTHER 1,000.00 660 6300 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 111,518.00 660 6300 32-05 Expense LEASE / EQUIPMENT LEASE/RENTAL 10,000.00 660 6300 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 165,000.00 660 6300 33-11 Expense PROFESSIONAL SERVICES 672,434.00 660 6300 33-12 Expense AUDIT SERVICES 4,000.00
660 6300 33-32 Expense MEDICAL/PHYSICAL EXAMS 650.00
660 6300 33-53 Expense ENGINEERING SERVICES 15,000.00
660 6300 36-00 Expense DEPARTMENTAL SUPPLIES 5,672.00
660 6300 36-07 Expense FOOD/MEALS COST 500.00
614
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 660 6300 36-08 Expense CHMCLS/GASES/POOL SUPPLS 40,000.00 660 6300 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 80,000.00 660 6300 41-05 Expense SPC PRGRMS / TAXES/ASSESSMENTS 2,500.00 660 6300 41-46 Expense SPC PRGRMS / COMMUNITY PROMOTIONS 45,672.00 660 6300 42-43 Expense SPC PRGRMS / WATERMASTER SERVICES 100,000.00 660 6300 42-51 Expense SPC PRGRMS / VOL CENTER OF RIVERSIDE 132,000.00 660 6300 45-06 Expense WELLS/PUMP EQUIP EXPENSE 198,429.00 660 6300 45-07 Expense RESERVOIR EXPENSES 135,000.00
660 6300 45-08 Expense WTR DISTRIBUTION SYS EXP 475,000.00 660 6300 45-11 Expense METERS EXPENSE 70,000.00
660 6300 45-16 Expense TOOLS/MISC SUPPLIES 38,943.00
660 6300 45-17 Expense AGGREGATE/ASPHALT 35,000.00
660 6300 45-19 Expense WATER REG, VALVES, ETC. 10,000.00 660 6300 45-99 Expense INVENTORY ADJUSTMENTS 6,130.00
660 6300 89-22 Expense FENCING IMPROVEMENTS 12,556.00
660 6300 89-48 Expense COMPUTER HARDWARE 11,769.00
660 6300 89-49 Expense COMPUTER SOFTWARE 10,000.00
660 6300 89-56 Expense MACHINERY/EQUIPMENT 19,494.00
660 6300 90-15 Expense BUILDING IMPROVEMENTS 10,000.00
660 6300 90-22 Expense FENCING IMPROVEMENTS 82,307.00
660 6300 90-51 Expense AUTOMOTIVE EQUIPMENT 370,785.00
660 6300 90-78 Expense PLANNING/DESIGN-CAPITAL 279,055.00 660 6300 95-08 Expense WELLS/PUMPING EQUIPMENT 750,000.00 660 6300 95-09 Expense RESERVOIRS 963,965.00
660 6300 95-10 Expense WATER MAINS 2,750,000.00
660 6300 95-11 Expense WATER REG, VALVES, ETC 50,000.00 660 6300 95-27 Expense SCADDA/TELEMETRY 112,290.00
660 6300 95-31 Expense SMART METER PROJECT 5,502.00
660 6300 341.31-11 Revenue CA DEPT OF WATER RESOURCE 2,500,000.00 660 6300 347.34-16 Revenue FED AID-EMERG MGMT SVC 200.00 660 6300 366.44-03 Revenue METER INSTALLATION & CONN 175,000.00 660 6300 10-10 Expense PAYROLL-REGULAR 1,769,461.00
660 6300 10-30 Expense OVERTIME 148,000.00
660 6300 10-51 Expense INCENTIVE PAY 32,535.00
660 6300 10-55 Expense STANDBY PAY 44,254.00
660 6300 10-56 Expense WORKING OUT OF CLASS 82.00
660 6300 10-58 Expense EDUCATION INCENTIVE BONUS 91,003.00 660 6300 10-70 Expense COMP TIME PAYOFF 9,526.00
660 6300 10-71 Expense VACATION PAYOFF 17,575.00
660 6300 10-72 Expense SICK LEAVE PAYOFF 18,938.00
660 6300 10-73 Expense HOLIDAY PAYOFF 16,954.00
660 6300 10-90 Expense CAPITALIZED WAGES (97,171.00)
660 6300 15-10 Expense FICA 145,569.00
660 6300 15-15 Expense PERS 574,439.00
660 6300 15-20 Expense WORKERS COMP 84,941.00
660 6300 15-30 Expense UNEMPLOYMENT INSURANCE 10,738.00 660 6300 15-40 Expense LIFE INSURANCE 851.00
660 6300 15-70 Expense UTILITY CREDIT 4,860.00
660 6300 15-80 Expense BENEFIT ALLOWANCE 279,245.00
660 6300 15-84 Expense VEHICLE ALLOWANCE 8,965.00
615
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 660 6300 15-88 Expense BOOT ALLOWANCE 4,719.00
660 6300 15-90 Expense CAPTLZED FRINGE BENEFITS (49,160.00) 660 6300 15-95 Expense FICA REIMB-BENEFIT ALLOW (3,926.00) 660 6300 381.56-22 Revenue (222) ARPA FUND 1,537,873.00 660 6300 56-62 Expense TRSF - BUA WATER DEBT SVC 1,991,263.00 660 6300 57-01 Expense LEASE PAYMENT 470,000.00
660 6300 331.20-01 Revenue INVESTMENT INTEREST 340,000.00 660 6300 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 3,523,294.00 661 6300 366.44-04 Revenue CAPITAL FACILITIES FEE 300,000.00 661 6300 33-11 Expense PROFESSIONAL SERVICES 118,576.00 661 6300 90-78 Expense PLANNING/DESIGN-CAPITAL 29,994.00 661 6300 95-08 Expense WELLS/PUMPING EQUIPMENT 625,000.00 661 6300 331.20-01 Revenue INVESTMENT INTEREST 68,000.00 662 6300 95-08 Expense WELLS/PUMPING EQUIPMENT 150,000.00 662 6300 331.20-01 Revenue INVESTMENT INTEREST 20,000.00 663 6300 95-08 Expense WELLS/PUMPING EQUIPMENT 100,000.00 669 6300 33-11 Expense PROFESSIONAL SERVICES 2,600.00
669 6300 61-18 Expense PRIN - 2015 REV BONDS 1,250,000.00 669 6300 62-18 Expense INTEREST - 2015 REV BONDS 773,688.00 669 6300 65-07 Expense AMORT-DEBT DISCT/EXP (76,381.00) 669 6300 65-08 Expense BOND PAYING AGENT FEES 2,480.00
669 6300 381.56-53 Revenue TRNSFR-WATER FUND 1,991,263.00 670 7000 90-46 Expense OFF FURN/EQUIP/FIXTURES 5,000.00 670 7000 90-56 Expense MACHINERY/EQUIPMENT 20,000.00
670 7000 95-05 Expense LINE TRANSFORMERS 34,565.00
670 7000 95-17 Expense METERS 25,000.00
670 7000 331.27-01 Revenue TEMP POLE CONNECTION 1,000.00 670 7000 331.27-02 Revenue ELECT JOINT POLES 15,875.00
670 7000 356.38-01 Revenue METERED SALES 29,920,000.00
670 7000 356.38-06 Revenue TURN ON CHARGES 50,000.00
670 7000 356.38-08 Revenue DELINQ. RECONNECT FEE 5,000.00 670 7000 356.38-10 Revenue BULK ENERGY SALES 200,000.00 670 7000 356.38-12 Revenue MISCELLANEOUS REVENUES 25,000.00 670 7000 356.38-17 Revenue CRR REVENUE - CAISO 25,000.00 670 7000 356.38-18 Revenue POWER COST ADJUSTMENT 1,250,000.00 670 7000 356.38-20 Revenue TRANSMISSION SALES-CAISO 1,100,000.00 670 7000 356.38-25 Revenue EV CHARGING STATION 200.00
670 7000 357.38-10 Revenue MEDICAL DISCOUNT (140,763.00) 670 7000 361.41-24 Revenue SPC PRGRMS / SALE OF SURPLUS PROPERT 20,000.00 670 7000 361.41-27 Revenue SPC PRGRMS / GAIN ON SALE OF ASSET 9,100.00 670 7000 361.41-53 Revenue SPC PRGRMS / RESTITUTION/SUBROGATION 388,280.00 670 7000 361.41-61 Revenue SPC PRGRMS / MISC. RECEIPTS/REVENUE 1,804.00 670 7000 366.44-07 Revenue IN AID OF CONSTRUCTION 300,000.00 670 7000 366.44-09 Revenue PLAN CHECK FEES 1,180.00
670 7000 23-01 Expense ADVERTISING/PUBLISHING 1,250.00
670 7000 23-02 Expense PRINTING/BINDING 3,616.00
670 7000 23-03 Expense DUES/SUBSCRIPTIONS 87,000.00
670 7000 23-04 Expense POSTAGE/MAILING COSTS 1,000.00
670 7000 23-05 Expense TRAVEL/CONFERENCES 15,000.00
670 7000 23-06 Expense STAFF TRAINING 20,000.00
616
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 670 7000 23-19 Expense ALARM SERVICE 1,000.00
670 7000 23-24 Expense PEST ERADICATION SERVICE 2,060.00 670 7000 23-42 Expense FEES/PENALTIES 200.00
670 7000 23-54 Expense DISPOSAL FEES 27,500.00
670 7000 25-02 Expense UNIFORM PURCHASE/MAINT 25,013.00 670 7000 25-05 Expense MILEAGE REIMBURSEMENT 500.00
670 7000 25-06 Expense OVERTIME MEALS 3,500.00
670 7000 25-10 Expense VISION ALLOWANCE 3,500.00
670 7000 26-01 Expense UTILITIES-BANNING 45,000.00
670 7000 26-04 Expense ELECTRICITY-EDISON 2,000.00
670 7000 26-05 Expense TELEPHONE SERVICE 30,000.00
670 7000 26-06 Expense NATURAL GAS SERVICE 2,250.00
670 7000 26-07 Expense RADIO TRANSMISSION SVCS 36,000.00 670 7000 26-09 Expense SATELLITE TELEVISION 2,500.00
670 7000 27-11 Expense SVC-RESALE / JOINT POLE EXP 45,000.00 670 7000 27-75 Expense SVC-RESALE / EV CHARGING STATION 2,000.00 670 7000 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 8,000.00 670 7000 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 7,896.00 670 7000 30-10 Expense MAINT / REPAIR/MAINT-ST. LIGHTS 5,000.00 670 7000 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 380,000.00 670 7000 32-05 Expense LEASE / EQUIPMENT LEASE/RENTAL 10,029.00 670 7000 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 67,697.00 670 7000 33-11 Expense PROFESSIONAL SERVICES 55,000.00
670 7000 33-32 Expense MEDICAL/PHYSICAL EXAMS 307.00
670 7000 33-91 Expense ELECTRICAL CONSULTANT 5,000.00
670 7000 36-00 Expense DEPARTMENTAL SUPPLIES 17,470.00
670 7000 36-07 Expense FOOD/MEALS COST 1,000.00
670 7000 41-29 Expense SPC PRGRMS / FIRE SAFETY PROGRAMS 40,000.00 670 7000 42-50 Expense SPC PRGRMS / MISCELLANEOUS EXPENSE 1,500.00 670 7000 45-01 Expense POLES/TOWERS/FIXTURES 100,000.00 670 7000 45-02 Expense ELEC DISTR LINES-MAINT 100,000.00 670 7000 45-03 Expense P C B EXPENSE 350.00
670 7000 45-04 Expense LINE TRANSFORMER MAINTENC 3,418.00 670 7000 45-05 Expense SUBSTATION EXPENSE 150,000.00
670 7000 45-11 Expense METERS EXPENSE 25,041.00
670 7000 45-16 Expense TOOLS/MISC SUPPLIES 75,000.00
670 7000 45-99 Expense INVENTORY ADJUSTMENTS 24,559.00
670 7000 89-46 Expense OFF FURN/EQUIP/FIXTURES 22,000.00 670 7000 89-48 Expense COMPUTER HARDWARE 30,000.00
670 7000 89-49 Expense COMPUTER SOFTWARE 19,999.00
670 7000 89-52 Expense VEHICLES 1,200.00
670 7000 366.44-03 Revenue METER INSTALLATION & CONN 13,515.00 670 7000 10-10 Expense PAYROLL-REGULAR 4,085,612.00
670 7000 10-30 Expense OVERTIME 498,886.00
670 7000 10-51 Expense INCENTIVE PAY 88,079.00
670 7000 10-55 Expense STANDBY PAY 67,231.00
670 7000 10-56 Expense WORKING OUT OF CLASS 6,902.00
670 7000 10-70 Expense COMP TIME PAYOFF 20,234.00
670 7000 10-71 Expense VACATION PAYOFF 37,214.00
670 7000 10-72 Expense SICK LEAVE PAYOFF 42,920.00
617
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 670 7000 10-73 Expense HOLIDAY PAYOFF 38,945.00
670 7000 10-82 Expense JURY DUTY REIMBURSEMENT (15.00)
670 7000 15-10 Expense FICA 295,405.00
670 7000 15-15 Expense PERS 1,265,556.00
670 7000 15-20 Expense WORKERS COMP 145,052.00
670 7000 15-30 Expense UNEMPLOYMENT INSURANCE 24,689.00 670 7000 15-40 Expense LIFE INSURANCE 1,335.00
670 7000 15-70 Expense UTILITY CREDIT 23,760.00
670 7000 15-80 Expense BENEFIT ALLOWANCE 568,332.00
670 7000 15-84 Expense VEHICLE ALLOWANCE 19,220.00
670 7000 15-88 Expense BOOT ALLOWANCE 7,200.00
670 7000 15-90 Expense CAPTLZED FRINGE BENEFITS (208,314.00) 670 7000 15-95 Expense FICA REIMB-BENEFIT ALLOW (5,015.00) 670 7000 381.56-04 Revenue TRNSFR-GAS TAX STREET FD 350,000.00 670 7000 56-94 Expense TRNSF-ELEC DBT SVC 2,426,619.00
670 7000 331.20-01 Revenue INVESTMENT INTEREST 40,000.00 670 7000 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 5,291,382.00 670 7010 366.44-55 Revenue CAP & TRADE 1,500,000.00
670 7010 366.44-60 Revenue REC SALES 3,500,000.00
670 7010 26-03 Expense STREET LIGHTING POWER 194,287.00 670 7010 27-08 Expense SVC-RESALE / STATE POWER CHARGE 45,000.00 670 7010 27-09 Expense SVC-RESALE / POWER SCHEDULE/DISPATCHN 630,000.00 670 7010 27-20 Expense SVC-RESALE / CUSTOMER GENERATION 90,000.00 670 7010 27-50 Expense SVC-RESALE / CAPACITY 10,970,000.00 670 7010 27-60 Expense SVC-RESALE / ENERGY - LOCAL 5,750,000.00 670 7010 27-70 Expense SVC-RESALE / TRANSMISSION 5,750,000.00 670 7010 33-02 Expense LEGAL SERVICES-ENERGY 136,653.00 670 7010 33-11 Expense PROFESSIONAL SERVICES 17,982.00
670 7010 10-10 Expense PAYROLL-REGULAR 186,054.00
670 7010 10-51 Expense INCENTIVE PAY 5,161.00
670 7010 10-70 Expense COMP TIME PAYOFF 1,789.00
670 7010 10-71 Expense VACATION PAYOFF 2,791.00
670 7010 10-72 Expense SICK LEAVE PAYOFF 2,276.00
670 7010 10-73 Expense HOLIDAY PAYOFF 1,789.00
670 7010 15-10 Expense FICA 11,497.00
670 7010 15-15 Expense PERS 57,881.00
670 7010 15-20 Expense WORKERS COMP 6,309.00
670 7010 15-30 Expense UNEMPLOYMENT INSURANCE 1,135.00
670 7010 15-40 Expense LIFE INSURANCE 288.00
670 7010 15-80 Expense BENEFIT ALLOWANCE 16,507.00
670 7010 15-84 Expense VEHICLE ALLOWANCE 4,200.00
672 7000 331.20-01 Revenue INVESTMENT INTEREST 100,000.00 673 7000 90-01 Expense LAND ACQUISITION 323,081.00
673 7000 90-47 Expense SECURITY SYSTEMS 25,000.00
673 7000 93-77 Expense PARDEE-ATWELL IMPROVEMN 15,000.00 673 7000 93-78 Expense RANCHO SAN GORGONIO IMP 15,000.00 673 7000 95-31 Expense SMART METER PROJECT 22,849.00
673 7000 96-12 Expense MIDWAY SUBSTATION 133,819.00
673 7000 96-18 Expense SUNSET SUBSTATION 20,055.00
673 7000 96-19 Expense TRANS. VOLTAGE STUDY 25,000.00
618
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 673 7000 96-20 Expense SUBSTATION MODIFICATION 14,954.00 673 7000 96-22 Expense SYSTEM IMPROVEMENT/SCAD 10,000.00 673 7000 96-25 Expense SAN GORGONIO SUBSTATION 51,040.00 673 7000 96-36 Expense UNDGRND UTILITY REPLCMN 141,457.00 673 7000 96-37 Expense ELECTRC IMPRV HATHAWAY 5,835.00
673 7000 96-39 Expense 69KV PLE LN RELOC I10&M 241,920.00 673 7000 96-40 Expense POLE REPLACEMENTS 100,560.00
673 7000 96-41 Expense 4-12K DISTRIBUTION CNVR 50,000.00 673 7000 96-42 Expense FIRE MITIGATION PLAN DV 74,670.00 673 7000 96-43 Expense SCADA SUBSTATION UPGRAD 280,000.00 673 7000 96-45 Expense STAGECOACH SUBSTATION 621,584.00 673 7000 96-46 Expense EV CHARGING STATIONS 10,000.00
673 7000 96-47 Expense FEASIBILITY SDY/230KV SUB 191,105.00 673 7000 96-52 Expense FIRST HATHAWAY LOGISTICS 15,000.00 673 7000 96-53 Expense 10 E COMMERCE CENTER 15,000.00
673 7000 96-54 Expense SUN LAKES BLVD EXTENSION 15,000.00 673 7000 96-59 Expense HECATE GRID BATT STORAGE 25,000.00 673 7000 33-11 Expense PROFESSIONAL SERVICES 471,799.00 673 7000 366.44-07 Revenue IN AID OF CONSTRUCTION 2,300,000.00 674 7000 96-33 Expense AIRPORT SUBSTATION 72.00
675 7020 356.38-15 Revenue PUBLIC BENEFIT PGM SURCHG 850,000.00 675 7020 23-01 Expense ADVERTISING/PUBLISHING 5,000.00
675 7020 23-02 Expense PRINTING/BINDING 9,000.00
675 7020 23-03 Expense DUES/SUBSCRIPTIONS 705.00
675 7020 23-06 Expense STAFF TRAINING 5,000.00
675 7020 33-11 Expense PROFESSIONAL SERVICES 25,000.00
675 7020 33-25 Expense SOLAR PLAN REVIEW 25,000.00
675 7020 36-00 Expense DEPARTMENTAL SUPPLIES 5,500.00
675 7020 41-46 Expense SPC PRGRMS / COMMUNITY PROMOTIONS 25,000.00 675 7020 42-26 Expense SPC PRGRMS / COPS AND KIDS COPE 500.00 675 7020 42-27 Expense SPC PRGRMS / SKATE PARK 1,000.00 675 7020 42-28 Expense SPC PRGRMS / PUB BEN- LOW INCOME- LI 350,000.00 675 7020 42-29 Expense SPC PRGRMS / PUBLIC BENEFIT PROGRAMS 3,000.00 675 7020 42-35 Expense SPC PRGRMS / PUB BEN-RESI AIR COND 50,000.00 675 7020 42-36 Expense SPC PRGRMS / PUB BEN-LOW INCOME - MM 35,000.00 675 7020 42-38 Expense SPC PRGRMS / PUB BEN-COMM-AIR COND 1,500.00 675 7020 42-41 Expense SPC PRGRMS / PUB BEN-ENERGY STAR 5,000.00 675 7020 42-52 Expense SPC PRGRMS / PUB BEN-RESI ULF TOILET 1,500.00 675 7020 42-54 Expense SPC PRGRMS / PUB BEN - RESI TREES 31,300.00 675 7020 42-56 Expense SPC PRGRMS / BANNING CULTURAL ALLIAN 50,000.00 675 7020 42-57 Expense SPC PRGRMS / PUB BEN - MUNI TREES 7,500.00 675 7020 42-58 Expense SPC PRGRMS / PUB BEN - COMM ENERGY C 405,000.00 675 7020 42-64 Expense SPC PRGRMS / PUB BEN - RECYCLE REFRI 1,000.00 675 7020 42-65 Expense SPC PRGRMS / PUB BEN - REFRIGERATOR 1,500.00 675 7020 42-66 Expense SPC PRGRMS / PUB BEN-RESI ENERGY CON 5,000.00 675 7020 42-83 Expense EDUCATION/INSTRUCTION 10,000.00
675 7020 42-84 Expense SPONSORSHIPS 20,000.00
675 7020 89-46 Expense OFF FURN/EQUIP/FIXTURES 5,000.00 675 7020 89-48 Expense COMPUTER HARDWARE 500.00
675 7020 10-10 Expense PAYROLL-REGULAR 198,714.00
619
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 675 7020 10-30 Expense OVERTIME 15,000.00
675 7020 10-70 Expense COMP TIME PAYOFF 1,632.00
675 7020 10-71 Expense VACATION PAYOFF 2,613.00
675 7020 10-72 Expense SICK LEAVE PAYOFF 2,312.00
675 7020 10-73 Expense HOLIDAY PAYOFF 1,890.00
675 7020 15-10 Expense FICA 15,539.00
675 7020 15-15 Expense PERS 61,839.00
675 7020 15-20 Expense WORKERS COMP 3,916.00
675 7020 15-30 Expense UNEMPLOYMENT INSURANCE 1,199.00
675 7020 15-40 Expense LIFE INSURANCE 317.00
675 7020 15-80 Expense BENEFIT ALLOWANCE 12,381.00
675 7020 15-84 Expense VEHICLE ALLOWANCE 4,620.00
675 7020 331.20-01 Revenue INVESTMENT INTEREST 15,000.00 678 7000 61-18 Expense PRIN - 2015 REV BONDS 1,400,000.00 678 7000 62-18 Expense INTEREST - 2015 REV BONDS 1,023,044.00 678 7000 65-07 Expense AMORT-DEBT DISCT/EXP (35,189.00) 678 7000 65-08 Expense BOND PAYING AGENT FEES 2,750.00
678 7000 33-11 Expense PROFESSIONAL SERVICES 1,100.00
678 7000 381.56-59 Revenue TRANSFER-ELECTRIC FUND 2,426,619.00 680 8000 23-01 Expense ADVERTISING/PUBLISHING 2,500.00
680 8000 23-02 Expense PRINTING/BINDING 12,888.00
680 8000 23-03 Expense DUES/SUBSCRIPTIONS 1,650.00
680 8000 23-04 Expense POSTAGE/MAILING COSTS 300.00
680 8000 23-05 Expense TRAVEL/CONFERENCES 3,000.00
680 8000 23-06 Expense STAFF TRAINING 7,500.00
680 8000 23-27 Expense CONTRACT EMPLOYMENT SVCS 15,000.00 680 8000 23-32 Expense LABORATORY SERVICES 19,344.00
680 8000 23-36 Expense SLUDGE HAULING 25,000.00
680 8000 23-37 Expense NPDES STORM WATER EXPENSE 25,000.00 680 8000 23-38 Expense CONTRACTED WWTR PLANT SVC 1,181,988.00 680 8000 23-40 Expense INDUSTRIAL WASTE EXPENSE 71,000.00 680 8000 25-02 Expense UNIFORM PURCHASE/MAINT 5,000.00
680 8000 25-06 Expense OVERTIME MEALS 500.00
680 8000 25-09 Expense TUITION/BOOKS REIMBURSE 7,500.00 680 8000 25-10 Expense VISION ALLOWANCE 452.00
680 8000 26-01 Expense UTILITIES-BANNING 150,000.00
680 8000 26-05 Expense TELEPHONE SERVICE 2,000.00
680 8000 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 25,000.00 680 8000 30-04 Expense MAINT / REPAIR/MAINT-PLANT 25,000.00 680 8000 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 44,465.00 680 8000 30-07 Expense MAINT / REPAIR/MAINT-FENCING 10,000.00 680 8000 30-08 Expense MAINT / REPAIR/MAINT-RADIOS 10,000.00 680 8000 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 11,978.00 680 8000 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 135,000.00 680 8000 33-11 Expense PROFESSIONAL SERVICES 133,146.00 680 8000 33-12 Expense AUDIT SERVICES 3,000.00
680 8000 33-32 Expense MEDICAL/PHYSICAL EXAMS 250.00
680 8000 33-53 Expense ENGINEERING SERVICES 25,512.00
680 8000 36-00 Expense DEPARTMENTAL SUPPLIES 1,000.00
680 8000 36-07 Expense FOOD/MEALS COST 200.00
620
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 680 8000 36-08 Expense CHMCLS/GASES/POOL SUPPLS 20,000.00 680 8000 38-03 Expense LABORATORY SUPPLIES 10,000.00
680 8000 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 100,000.00 680 8000 41-86 Expense SPC PRGRMS / COMMUNITY PROMOTION 2,500.00 680 8000 45-09 Expense SEWER COLL SYSTEM EXPENSE 130,068.00 680 8000 45-16 Expense TOOLS/MISC SUPPLIES 9,959.00
680 8000 89-48 Expense COMPUTER HARDWARE 2,500.00
680 8000 89-49 Expense COMPUTER SOFTWARE 20,000.00
680 8000 89-56 Expense MACHINERY/EQUIPMENT 30,000.00
680 8000 356.38-02 Revenue USER FEES 8,000,000.00
680 8000 90-10 Expense PLANNING/ENGINEERING SVC (294,227.00) 680 8000 90-22 Expense FENCING IMPROVEMENTS 32,902.00
680 8000 90-48 Expense COMPUTER HARDWARE 15,000.00
680 8000 90-56 Expense MACHINERY/EQUIPMENT 75,000.00
680 8000 95-12 Expense TREATMENT PLANT IMPROV 1,856,504.00 680 8000 65-08 Expense BOND PAYING AGENT FEES 5,557.00
680 8000 347.34-29 Revenue EPA GRANT 1,500,000.00
680 8000 10-10 Expense PAYROLL-REGULAR 749,432.00
680 8000 10-30 Expense OVERTIME 7,166.00
680 8000 10-51 Expense INCENTIVE PAY 14,597.00
680 8000 10-55 Expense STANDBY PAY 18,887.00
680 8000 10-56 Expense WORKING OUT OF CLASS 46.00
680 8000 10-58 Expense EDUCATION INCENTIVE BONUS 12,661.00 680 8000 10-70 Expense COMP TIME PAYOFF 5,107.00
680 8000 10-71 Expense VACATION PAYOFF 9,297.00
680 8000 10-72 Expense SICK LEAVE PAYOFF 8,417.00
680 8000 10-73 Expense HOLIDAY PAYOFF 7,199.00
680 8000 10-90 Expense CAPITALIZED WAGES (35,130.00)
680 8000 15-10 Expense FICA 58,807.00
680 8000 15-15 Expense PERS 235,624.00
680 8000 15-20 Expense WORKERS COMP 35,418.00
680 8000 15-30 Expense UNEMPLOYMENT INSURANCE 4,547.00
680 8000 15-40 Expense LIFE INSURANCE 686.00
680 8000 15-70 Expense UTILITY CREDIT 4,680.00
680 8000 15-80 Expense BENEFIT ALLOWANCE 104,439.00
680 8000 15-84 Expense VEHICLE ALLOWANCE 8,230.00
680 8000 15-88 Expense BOOT ALLOWANCE 1,719.00
680 8000 15-90 Expense CAPTLZED FRINGE BENEFITS (13,957.00) 680 8000 15-95 Expense FICA REIMB-BENEFIT ALLOW (1,702.00) 680 8000 56-72 Expense TRSF - BUA WWTR DEBT SVC 290,920.00 680 8000 57-01 Expense LEASE PAYMENT 181,000.00
680 8000 331.20-01 Revenue INVESTMENT INTEREST 36,000.00 680 8000 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 1,618,058.00 681 8000 366.44-04 Revenue CAPITAL FACILITIES FEE 80,000.00 681 8000 366.44-20 Revenue CAPITAL FRONTAGE FEE 1,650.00 681 8000 90-78 Expense PLANNING/DESIGN-CAPITAL 192,892.00 681 8000 95-12 Expense TREATMENT PLANT IMPROV 1,138,737.00 681 8000 331.20-01 Revenue INVESTMENT INTEREST 165,000.00 682 8050 356.38-16 Revenue SURCHARGE-TERTIARY RESERV 350,000.00 682 8050 95-10 Expense WATER MAINS 200,000.00
621
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 682 8050 331.20-01 Revenue INVESTMENT INTEREST 140,000.00 683 8000 361.41-02 Revenue SPC PRGRMS / MISC REIMBURSEMENTS 2,502,807.00 683 8000 90-78 Expense PLANNING/DESIGN-CAPITAL 1,620.00 685 8000 331.20-01 Revenue INVESTMENT INTEREST 8,000.00 689 8000 33-11 Expense PROFESSIONAL SERVICES 2,700.00
689 8000 61-02 Expense PRINCIPAL-REVENUE BONDS 235,000.00 689 8000 62-02 Expense INTEREST ON REV BONDS 58,320.00
689 8000 65-07 Expense AMORT-DEBT DISCT/EXP (6,770.00)
689 8000 381.56-64 Revenue TRANSFER-WASTEWATER FUND 290,920.00 700 5020 374.51-01 Revenue WORKERS COMP-GENERAL FU 840,000.00 700 5020 374.51-02 Revenue WORKERS COMP-OTHER FUND 487,000.00 700 5020 23-07 Expense MISC CONTRACT SVC 5,062.00
700 5020 33-01 Expense LEGAL SERVICES-INS CLAI 80,000.00 700 5020 40-01 Expense SPC PROGRM / CLAIMS-WORKERS COMP 189,000.00 700 5020 10-10 Expense PAYROLL-REGULAR 92,298.00
700 5020 10-30 Expense OVERTIME 1,213.00
700 5020 10-51 Expense INCENTIVE PAY 1,196.00
700 5020 10-70 Expense COMP TIME PAYOFF 658.00
700 5020 10-71 Expense VACATION PAYOFF 1,086.00
700 5020 10-72 Expense SICK LEAVE PAYOFF 1,048.00
700 5020 10-73 Expense HOLIDAY PAYOFF 888.00
700 5020 15-10 Expense FICA 7,492.00
700 5020 15-15 Expense PERS 28,301.00
700 5020 15-20 Expense WORKERS COMP 3,130.00
700 5020 15-30 Expense UNEMPLOYMENT INSURANCE 564.00
700 5020 15-40 Expense LIFE INSURANCE 130.00
700 5020 15-70 Expense UTILITY CREDIT 360.00
700 5020 15-80 Expense BENEFIT ALLOWANCE 15,320.00
700 5020 15-84 Expense VEHICLE ALLOWANCE 1,890.00
700 5030 374.51-21 Revenue UNEMPLOYMENT-GENERAL FU 59,846.00 700 5030 374.51-22 Revenue UNEMPLOYMENT-OTHER FUND 66,758.00 700 5030 40-03 Expense SPC PROGRM / CLAIMS-UNEMPLOYMENT 25,000.00 700 5030 10-10 Expense PAYROLL-REGULAR 19,360.00
700 5030 10-30 Expense OVERTIME 303.00
700 5030 10-51 Expense INCENTIVE PAY 299.00
700 5030 10-70 Expense COMP TIME PAYOFF 129.00
700 5030 10-71 Expense VACATION PAYOFF 216.00
700 5030 10-72 Expense SICK LEAVE PAYOFF 217.00
700 5030 10-73 Expense HOLIDAY PAYOFF 187.00
700 5030 15-10 Expense FICA 1,607.00
700 5030 15-15 Expense PERS 5,951.00
700 5030 15-20 Expense WORKERS COMP 657.00
700 5030 15-30 Expense UNEMPLOYMENT INSURANCE 119.00
700 5030 15-40 Expense LIFE INSURANCE 29.00
700 5030 15-70 Expense UTILITY CREDIT 180.00
700 5030 15-80 Expense BENEFIT ALLOWANCE 2,479.00
700 5030 15-84 Expense VEHICLE ALLOWANCE 420.00
700 5030 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 52,920.00 700 5040 23-07 Expense MISC CONTRACT SVC 15,000.00
700 5040 29-01 Expense PROPERTY INS PREMIUMS 702,571.00 622
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 700 5040 29-03 Expense LIABILITY INS PREMIUMS 2,242,874.00 700 5040 29-04 Expense BLANKET BOND PREMIUMS 2,042.00
700 5040 29-05 Expense AIRPORT LIAB PREMIUMS 10,371.00
700 5040 29-10 Expense DEADLY WEAPON RESP PREM 1,352.00 700 5040 33-11 Expense PROFESSIONAL SERVICES 50,000.00
700 5040 10-10 Expense PAYROLL-REGULAR 76,709.00
700 5040 10-30 Expense OVERTIME 766.00
700 5040 10-51 Expense INCENTIVE PAY 729.00
700 5040 10-70 Expense COMP TIME PAYOFF 598.00
700 5040 10-71 Expense VACATION PAYOFF 969.00
700 5040 10-72 Expense SICK LEAVE PAYOFF 889.00
700 5040 10-73 Expense HOLIDAY PAYOFF 738.00
700 5040 15-10 Expense FICA 6,227.00
700 5040 15-15 Expense PERS 23,441.00
700 5040 15-20 Expense WORKERS COMP 2,601.00
700 5040 15-30 Expense UNEMPLOYMENT INSURANCE 468.00
700 5040 15-40 Expense LIFE INSURANCE 130.00
700 5040 15-70 Expense UTILITY CREDIT 360.00
700 5040 15-80 Expense BENEFIT ALLOWANCE 10,997.00
700 5040 15-84 Expense VEHICLE ALLOWANCE 1,890.00
700 5040 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 3,266,741.00 700 5300 33-04 Expense LEGAL SERVICES 1,500,000.00
700 5300 41-38 Expense SETTLEMENT 500.00
700 5300 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 1,403,311.00 702 3800 23-01 Expense ADVERTISING/PUBLISHING 249.00
702 3800 23-04 Expense POSTAGE/MAILING COSTS 190.00
702 3800 23-05 Expense TRAVEL/CONFERENCES 8,500.00
702 3800 23-06 Expense STAFF TRAINING 24,530.00
702 3800 23-16 Expense LAUNDRY/CLEANING 1,600.00
702 3800 23-19 Expense ALARM SERVICE 1,486.00
702 3800 23-49 Expense RECYCLING SERVICES 3,500.00
702 3800 25-02 Expense UNIFORM PURCHASE/MAINT 3,385.00
702 3800 25-03 Expense TOOL ALLOWANCE 3,000.00
702 3800 25-06 Expense OVERTIME MEALS 300.00
702 3800 25-10 Expense VISION ALLOWANCE 1,194.00
702 3800 25-11 Expense BOOT ALLOWANCE 750.00
702 3800 26-01 Expense UTILITIES-BANNING 32,000.00
702 3800 26-05 Expense TELEPHONE SERVICE 2,500.00
702 3800 26-06 Expense NATURAL GAS SERVICE 4,500.00
702 3800 30-05 Expense MAINT / REPAIR/MAINT-VEHICLES 200,000.00 702 3800 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 110,000.00 702 3800 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 15,000.00 702 3800 30-19 Expense MAINT / REPAIR/MAINT-HARDWARE 2,836.00 702 3800 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 24,830.00 702 3800 33-11 Expense PROFESSIONAL SERVICES 215,498.00 702 3800 33-32 Expense MEDICAL/PHYSICAL EXAMS 100.00
702 3800 36-00 Expense DEPARTMENTAL SUPPLIES 2,000.00
702 3800 36-11 Expense GASOLINE/DIESEL FUEL 500,000.00
702 3800 36-14 Expense OIL/LUBICANTS 12,000.00
702 3800 36-16 Expense TOOLS 6,400.00
623
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 702 3800 36-61 Expense CNG FUEL 140,000.00
702 3800 38-52 Expense AUTO PARTS 200,069.00
702 3800 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 10,500.00 702 3800 41-07 Expense SPC PRGRMS / CREDIT CARD FEES 2,000.00 702 3800 41-13 Expense SPC PRGRMS / JOINT AGENCY ASSESSMENT 7,920.00 702 3800 89-48 Expense COMPUTER HARDWARE 883.00
702 3800 89-49 Expense COMPUTER SOFTWARE 1,500.00
702 3800 351.35-91 Revenue FUEL FACILITY SALES 110,000.00 702 3800 361.41-24 Revenue SPC PRGRMS / SALE OF SURPLUS PROPERT 7,310.00 702 3800 361.41-54 Revenue SPC PRGRMS / PROCEEDS FROM INS. LOSS 4,942.00 702 3800 361.41-61 Revenue SPC PRGRMS / MISC. RECEIPTS/REVENUE 12,192.00 702 3800 10-10 Expense PAYROLL-REGULAR 349,301.00
702 3800 10-30 Expense OVERTIME 10,000.00
702 3800 10-51 Expense INCENTIVE PAY 958.00
702 3800 10-55 Expense STANDBY PAY 23,149.00
702 3800 10-56 Expense WORKING OUT OF CLASS 53.00
702 3800 10-70 Expense COMP TIME PAYOFF 2,229.00
702 3800 10-71 Expense VACATION PAYOFF 3,855.00
702 3800 10-72 Expense SICK LEAVE PAYOFF 3,822.00
702 3800 10-73 Expense HOLIDAY PAYOFF 3,304.00
702 3800 10-80 Expense WORKERS COMP-REIMBURSEMNT (2,851.00) 702 3800 15-10 Expense FICA 26,472.00
702 3800 15-15 Expense PERS 106,175.00
702 3800 15-20 Expense WORKERS COMP 25,861.00
702 3800 15-30 Expense UNEMPLOYMENT INSURANCE 2,094.00
702 3800 15-40 Expense LIFE INSURANCE 296.00
702 3800 15-70 Expense UTILITY CREDIT 1,170.00
702 3800 15-80 Expense BENEFIT ALLOWANCE 87,759.00
702 3800 15-84 Expense VEHICLE ALLOWANCE 75.00
702 3800 15-88 Expense BOOT ALLOWANCE 500.00
702 3800 15-95 Expense FICA REIMB-BENEFIT ALLOW (10.00) 702 3800 331.20-01 Revenue INVESTMENT INTEREST 8,000.00 702 3800 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 1,251,690.00 703 3700 23-04 Expense POSTAGE/MAILING COSTS 50.00
703 3700 23-05 Expense TRAVEL/CONFERENCES 320.00
703 3700 25-06 Expense OVERTIME MEALS 50.00
703 3700 26-05 Expense TELEPHONE SERVICE 3,500.00
703 3700 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 249,331.00 703 3700 30-19 Expense MAINT / REPAIR/MAINT-HARDWARE 25,000.00 703 3700 33-11 Expense PROFESSIONAL SERVICES 160,000.00 703 3700 36-00 Expense DEPARTMENTAL SUPPLIES 3,327.00
703 3700 89-48 Expense COMPUTER HARDWARE 11,000.00
703 3700 89-49 Expense COMPUTER SOFTWARE 5,000.00
703 3700 10-10 Expense PAYROLL-REGULAR 388,088.00
703 3700 10-30 Expense OVERTIME 13,763.00
703 3700 10-51 Expense INCENTIVE PAY 10,136.00
703 3700 10-70 Expense COMP TIME PAYOFF 2,269.00
703 3700 10-71 Expense VACATION PAYOFF 3,909.00
703 3700 10-72 Expense SICK LEAVE PAYOFF 4,190.00
703 3700 10-73 Expense HOLIDAY PAYOFF 3,689.00
624
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 703 3700 15-10 Expense FICA 31,051.00
703 3700 15-15 Expense PERS 120,542.00
703 3700 15-20 Expense WORKERS COMP 22,919.00
703 3700 15-30 Expense UNEMPLOYMENT INSURANCE 2,341.00
703 3700 15-40 Expense LIFE INSURANCE 288.00
703 3700 15-80 Expense BENEFIT ALLOWANCE 79,119.00
703 3700 15-84 Expense VEHICLE ALLOWANCE 4,200.00
703 3700 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 1,265,864.00 704 3200 23-03 Expense DUES/SUBSCRIPTIONS 400.00
704 3200 23-06 Expense STAFF TRAINING 2,500.00
704 3200 23-19 Expense ALARM SERVICE 101,466.00
704 3200 23-24 Expense PEST ERADICATION SERVICE 14,000.00 704 3200 23-29 Expense LANDSCAPE MAINTENANCE 184,354.00 704 3200 25-02 Expense UNIFORM PURCHASE/MAINT 500.00
704 3200 25-06 Expense OVERTIME MEALS 100.00
704 3200 25-10 Expense VISION ALLOWANCE 67.00
704 3200 26-05 Expense TELEPHONE SERVICE 375.00
704 3200 26-06 Expense NATURAL GAS SERVICE 2,700.00
704 3200 30-01 Expense MAINT / REPAIR/MAINT-GRNDS/FIEL 17,500.00 704 3200 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 109,704.00 704 3200 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 1,500.00 704 3200 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 800.00 704 3200 30-21 Expense MAINT / REPAIR/MAINT AC/HEATING 47,705.00 704 3200 33-11 Expense PROFESSIONAL SERVICES 109,818.00 704 3200 33-18 Expense CUSTODIAN SERVICES 224,100.00
704 3200 36-00 Expense DEPARTMENTAL SUPPLIES 3,500.00
704 3200 36-16 Expense TOOLS 1,500.00
704 3200 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 4,757.00 704 3200 89-15 Expense BUILDING IMPROVEMENTS 5,000.00
704 3200 89-48 Expense COMPUTER HARDWARE 500.00
704 3200 90-15 Expense BUILDING IMPROVEMENTS 619,950.00 704 3200 10-10 Expense PAYROLL-REGULAR 351,480.00
704 3200 10-30 Expense OVERTIME 5,000.00
704 3200 10-51 Expense INCENTIVE PAY 3,003.00
704 3200 10-70 Expense COMP TIME PAYOFF 2,033.00
704 3200 10-71 Expense VACATION PAYOFF 3,809.00
704 3200 10-72 Expense SICK LEAVE PAYOFF 3,797.00
704 3200 10-73 Expense HOLIDAY PAYOFF 3,352.00
704 3200 15-10 Expense FICA 26,721.00
704 3200 15-15 Expense PERS 107,529.00
704 3200 15-20 Expense WORKERS COMP 25,375.00
704 3200 15-30 Expense UNEMPLOYMENT INSURANCE 2,119.00
704 3200 15-40 Expense LIFE INSURANCE 207.00
704 3200 15-70 Expense UTILITY CREDIT 3,600.00
704 3200 15-80 Expense BENEFIT ALLOWANCE 65,849.00
704 3200 15-84 Expense VEHICLE ALLOWANCE 1,660.00
704 3200 15-88 Expense BOOT ALLOWANCE 750.00
704 3200 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 981,220.00 705 4500 90-46 Expense OFF FURN/EQUIP/FIXTURES 30,000.00 705 4500 90-49 Expense COMPUTER SOFTWARE 12,000.00
625
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 705 4500 23-04 Expense POSTAGE/MAILING COSTS 5,207.00
705 4500 23-42 Expense FEES/PENALTIES 200.00
705 4500 26-01 Expense UTILITIES-BANNING 30,048.00
705 4500 26-05 Expense TELEPHONE SERVICE 60,316.00
705 4500 26-06 Expense NATURAL GAS SERVICE 1,056.00
705 4500 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 35,982.00 705 4500 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 165,818.00 705 4500 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 13,926.00 705 4500 33-11 Expense PROFESSIONAL SERVICES 936,285.00 705 4500 36-00 Expense DEPARTMENTAL SUPPLIES 12,663.00
705 4500 89-46 Expense OFF FURN/EQUIP/FIXTURES 12,000.00 705 4500 89-49 Expense COMPUTER SOFTWARE 18,378.00
705 4500 56-04 Expense TRNSFR-GAS TAX STREET FD 336,000.00 705 4500 56-51 Expense TRNSFR-TRANSIT FUND 137,590.00
705 4500 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 1,974,337.00 761 3100 23-01 Expense ADVERTISING/PUBLISHING 409.00
761 3100 23-02 Expense PRINTING/BINDING 11,484.00
761 3100 23-03 Expense DUES/SUBSCRIPTIONS 200.00
761 3100 23-04 Expense POSTAGE/MAILING COSTS 84,631.00
761 3100 23-05 Expense TRAVEL/CONFERENCES 3,700.00
761 3100 23-06 Expense STAFF TRAINING 1,000.00
761 3100 23-27 Expense CONTRACT EMPLOYMENT SVCS 16,000.00 761 3100 23-43 Expense COURIER SERVICES 45,000.00
761 3100 23-51 Expense ONLINE CREDIT CHECKS 6,500.00
761 3100 23-52 Expense CREDIT CARD FEES 100,000.00
761 3100 23-53 Expense LOCKBOX FEES 18,000.00
761 3100 25-05 Expense MILEAGE REIMBURSEMENT 100.00
761 3100 25-06 Expense OVERTIME MEALS 866.00
761 3100 25-09 Expense TUITION/BOOKS REIMBURSE 1,000.00 761 3100 26-05 Expense TELEPHONE SERVICE 1,100.00
761 3100 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 5,000.00 761 3100 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 116,526.00 761 3100 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 2,680.00 761 3100 33-11 Expense PROFESSIONAL SERVICES 114,122.00 761 3100 36-00 Expense DEPARTMENTAL SUPPLIES 5,818.00
761 3100 89-46 Expense OFF FURN/EQUIP/FIXTURES 250.00
761 3100 89-48 Expense COMPUTER HARDWARE 2,500.00
761 3100 356.38-07 Revenue DELINQUENT PROCESSING FEE 350,000.00 761 3100 10-10 Expense PAYROLL-REGULAR 721,711.00
761 3100 10-30 Expense OVERTIME 58,137.00
761 3100 10-51 Expense INCENTIVE PAY 4,094.00
761 3100 10-56 Expense WORKING OUT OF CLASS 655.00
761 3100 10-70 Expense COMP TIME PAYOFF 4,309.00
761 3100 10-71 Expense VACATION PAYOFF 7,396.00
761 3100 10-72 Expense SICK LEAVE PAYOFF 7,863.00
761 3100 10-73 Expense HOLIDAY PAYOFF 6,903.00
761 3100 15-10 Expense FICA 57,161.00
761 3100 15-15 Expense PERS 219,701.00
761 3100 15-20 Expense WORKERS COMP 24,342.00
761 3100 15-30 Expense UNEMPLOYMENT INSURANCE 4,380.00
626
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 761 3100 15-40 Expense LIFE INSURANCE 576.00
761 3100 15-70 Expense UTILITY CREDIT 7,350.00
761 3100 15-80 Expense BENEFIT ALLOWANCE 147,914.00
761 3100 15-84 Expense VEHICLE ALLOWANCE 8,400.00
761 3100 15-95 Expense FICA REIMB-BENEFIT ALLOW (1,305.00) 761 3100 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 2,522,460.00 761 3110 23-05 Expense TRAVEL/CONFERENCES 320.00
761 3110 25-02 Expense UNIFORM PURCHASE/MAINT 5,000.00
761 3110 25-10 Expense VISION ALLOWANCE 400.00
761 3110 26-05 Expense TELEPHONE SERVICE 2,097.00
761 3110 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 1,500.00 761 3110 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 2,000.00 761 3110 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 5,000.00 761 3110 36-00 Expense DEPARTMENTAL SUPPLIES 500.00
761 3110 38-56 Expense TOOLS/SHOP SUPPLIES 500.00
761 3110 89-48 Expense COMPUTER HARDWARE 500.00
761 3110 10-10 Expense PAYROLL-REGULAR 295,104.00
761 3110 10-30 Expense OVERTIME 7,625.00
761 3110 10-51 Expense INCENTIVE PAY 2,244.00
761 3110 10-70 Expense COMP TIME PAYOFF 1,135.00
761 3110 10-71 Expense VACATION PAYOFF 2,214.00
761 3110 10-72 Expense SICK LEAVE PAYOFF 3,008.00
761 3110 10-73 Expense HOLIDAY PAYOFF 2,838.00
761 3110 15-10 Expense FICA 23,543.00
761 3110 15-15 Expense PERS 90,371.00
761 3110 15-20 Expense WORKERS COMP 24,394.00
761 3110 15-30 Expense UNEMPLOYMENT INSURANCE 1,801.00
761 3110 15-80 Expense BENEFIT ALLOWANCE 76,719.00
761 3110 15-88 Expense BOOT ALLOWANCE 1,200.00
761 3110 15-95 Expense FICA REIMB-BENEFIT ALLOW (196.00) 761 3110 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 849,841.00 805 9200 301.10-01 Revenue PROPERTY TAXES-CURRENT 2,838,275.00 805 9200 56-86 Expense TRSFR MRGD AREA DEBT SERV 2,295,239.00 805 9200 56-87 Expense TRNSFR-CRA ADMIN FUND 250,000.00 805 9200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 108,447.00 810 9700 361.41-61 Revenue SPC PRGRMS / MISC. RECEIPTS/REVENUE 10,000.00 810 9700 90-59 Expense BRYANT ST TEMP SHELTER PJ 272,502.00 810 9700 90-60 Expense BCSHA 122,221.00
810 9700 36-00 Expense DEPARTMENTAL SUPPLIES 2,500.00
810 9700 55-02 Expense SPECIAL TRNSFR-GENERAL FD 608,605.00 810 9700 331.20-01 Revenue INVESTMENT INTEREST 23,000.00 810 9700 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 58,822.00 830 9200 381.56-88 Revenue TRANS-RDV OBLIG RETIRE FD 2,191,282.00 830 9200 61-03 Expense PRINCIPAL-TAX ALLOC BONDS 1,355,000.00 830 9200 62-03 Expense INT-TAX ALLOC BONDS 865,057.00
830 9200 65-08 Expense BOND PAYING AGENT FEES 2,750.00
830 9200 65-12 Expense INSURANCE 13,239.00
830 9200 381.56-88 Revenue TRANS-RDV OBLIG RETIRE FD 2,295,239.00 830 9200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 42,570.00 830 9210 65-07 Expense AMORT-DEBT DISCT/EXP 74,611.00
627
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 840 9500 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 4,479.00 841 9700 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 30.00 850 9200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 745.00 628
Table Of Contents
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Schedule Description Allocation Basis Units Page#Summary Schedule 5001-0001 Non-Departmental 15 5 Department Costs 16 5 Incoming Costs 17 5 Non-Dept Total Operating Budget, Governmental Funds Only 18 5 Allocation Summary 20001-1000 City Council 22 10 Department Costs 23 10 Incoming Costs 24 10 Council Support - Fiscal Total Operating Budget 26 10 Council Support - Personnel # of FTEs 29 10 Council Support-Agendas # of Council Agenda Items 31 10 Allocation Summary 32001-1200 City Manager 35 15 Department Costs 36 15 Incoming Costs 37 15 City Mgr Support-Fiscal Total Operating Budget 39 15 City Mgt Support-Personnel # of FTEs 42 15 Allocation Summary 44001-1220 Public Information 47 17 Department Costs 48 17 Incoming Costs 49 17 Public Information # of FTEs 51 17 Allocation Summary 53001-1230 Grants Management 55 18 Department Costs 56 18 Incoming Costs 57 18 Grants Mgmt $ of Federal Expenditures 59 18 Allocation Summary 60001-1300 Human Resources 61 20 Department Costs 62 20 Incoming Costs 63 20 HR Support # of FTEs 65 Prepared by Client Page 1
629
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
20 Allocation Summary 67001-1400 City Clerk 69 25 Department Costs 70 25 Incoming Costs 71 25 City Clerk Support-Fiscal Total Operating Budget 73 25 City Clerk Support-Personnel # of FTEs 76 25 City Clerk Support-Agendas # of Council Agenda Items 78 25 City Clerk Support-Boards & Comm # of Boards & Commissions 79 25 Elections Direct to Unallowable & Genl Govt 80 25 Allocation Summary 81001-1800 City Attorney 84 26 Department Costs 85 26 Incoming Costs 86 26 001-1800 City Attorney # of FTEs 87 26 Allocation Summary 89001-1900 Fiscal Services 91 30 Department Costs 92 30 Incoming Costs 94 30 Budget Total Operating Budget 98 30 Gen'l Accounting # of Accounting Transactions 101 30 Payroll # of FTEs 105 30 Accounts Payable # of AP Transactions 107 30 Business License Total Operating Budget 110 30 AR (Non-Utility Billing) # of AR Transactions 113 30 AR Utility Billing # of Utility Billing Accounts 116 30 Contracts Direct to 001-1910 Purchasing 117 30 Allocation Summary 118001-1910 Purchasing 124 35 Department Costs 125 35 Incoming Costs 126 35 # of POs # of POs 128 35 $ Amount of POs Dollar Amount of POs 130 35 Allocation Summary 132001-2060 TV Government Access 134 36 Department Costs 135 36 Incoming Costs 136 36 001-2060 TV Government Access # of FTEs 138 Prepared by Client Page 2
630
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
36 Allocation Summary 140700-5020 Workers Comp 142 61 Department Costs 142 61 Incoming Costs 143 61 700-5020 Workers Comp # of FTEs 144700-5030 Unemployment Insurance 146 62 Department Costs 147 62 Incoming Costs 148 62 Unemployment Ins $ of Unemployment Claims Paid 150 62 Allocation Summary 151700-5040 Liability Insurance 152 63 Department Costs 153 63 Incoming Costs 154 63 Liability Insurance (Exp) Total Operating Budget 156 63 Liability Insurance (FTE) # of FTEs 159 63 Allocation Summary 161700-5300 City Attorney 164 65 Department Costs 165 65 Incoming Costs 166 65 Attorney Support Dollar Amount of City Atty Costs of Support 167 65 # of FTEs # of FTEs 168 65 Allocation Summary 170702-3800 Fleet Maintenance 172 66 Department Costs 173 66 Incoming Costs 175 66 Vehicle Maintenance $ of Fleet Costs 177 66 CNG Gas Contract Dollar Amount of Fleet Fuel Used 178 66 Allocation Summary 179703-3700 Information Systems Services 180 67 Department Costs 181 67 Incoming Costs 183 67 Info Services Support # of PCs, Laptops & Printers 185 67 Phone Support # of Phones 187 67 Security # of FTEs in City Hall 189 67 Allocation Summary 190704-3200 Building Maintenance 192 68 Department Costs 193 Prepared by Client Page 3
631
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
68 Incoming Costs 195 68 Buildings Maintained- Single Use Square Footage Maintained In Single Use Bldgs 199 68 City Hall # of FTEs in City Hall 200 68 City Yard # of FTEs in City Yard Bldg 201 68 Corp Yard Warehouse Square Footage Occupied in Corp Yard Warehouse 202 68 Police Station Direct to 001-2200 Police 203 68 Fleet Maint Office # of FTEs in Fleet Maint Office 204 68 Water Shop # of FTEs in Water Shop 205 68 Community Ctr # of FTEs in Community Center 206 68 Allocation Summary 207705-4500 Central Services 211 69 Department Costs 212 69 Incoming Costs 214 69 Central Services- Fiscal Total Operating Budget 215 69 Central Services- Personnel # of FTEs 218 69 Allocation Summary 220761-3100 Account & Collection Service 223 71 Department Costs 224 71 Incoming Costs 226 71 Account & Collection Svc # of Utility Billing Accounts 228 71 Allocation Summary 229761-3110 Meter Reading & Service 230 72 Department Costs 231 72 Incoming Costs 233 72 Meter Reading & Svc # of Utility Billing Accounts 235 72 Allocation Summary 236 Prepared by Client Page 4
632
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 001-1210
Economic
Development
001-1500
Elections
001-2200
Police
001-2210
Dispatch
001-2300
Animal
Control
001-2400 Fire 001-2700
Building &
Safety
001-2740
Code
Enforcement
001-2800
Planning
5 001-0001 Non-Departmental $645.85 $0.72 $24,048.21 $2,439.00 $525.02 $7,302.02 $2,627.69 $1,093.52 $2,025.05 10 001-1000 City Council $999.94 $0.39 $46,395.59 $5,229.03 $935.10 $7,122.07 $4,824.48 $2,842.10 $20,520.5915 001-1200 City Manager $5,775.55 $2.23 $221,714.39 $30,203.90 $5,401.18 $22,623.23 $23,239.38 $7,162.51 $21,372.2917 001-1220 Public Information $877.42 $0.00 $34,219.45 $5,264.53 $877.42 $0.00 $3,509.69 $877.42 $3,509.6918 001-1230 Grants Management $0.00 $0.00 $70,686.43 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0020 001-1300 Human Resources $3,990.02 $0.00 $155,610.77 $23,940.12 $3,990.02 $0.00 $15,960.08 $3,990.02 $15,960.0825 001-1400 City Clerk $252.26 $0.10 $20,255.93 $1,321.56 $236.11 $5,204.29 $9,637.82 $2,426.15 $30,697.6826 001-1800 City Attorney $3,556.37 $0.00 $138,698.43 $21,338.22 $3,556.37 $0.00 $14,225.48 $3,556.37 $14,225.4830 001-1900 Fiscal Services $9,843.21 $35.97 $207,282.59 $21,424.00 $9,492.69 $28,695.97 $32,356.70 $15,315.98 $26,008.1135 001-1910 Purchasing $2,357.08 $0.00 $45,894.29 $522.41 $260.94 $3,991.68 $14,120.30 $9,014.87 $16,746.5636 001-2060 TV Government Access $1,320.96 $0.00 $51,517.27 $7,925.73 $1,320.96 $0.00 $5,283.82 $1,320.96 $5,283.8261 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $4,772.07 $0.00 $16,225.02 $0.00 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $12,078.58 $8.83 $457,102.83 $54,884.18 $10,598.79 $89,423.30 $48,856.50 $17,560.85 $41,476.4165 700-5300 City Attorney $7,318.58 $0.00 $321,830.98 $43,911.47 $7,318.58 $0.00 $94,184.26 $9,659.74 $128,377.2066 702-3800 Fleet Maintenance $0.00 $0.00 $401,628.41 $0.00 $0.00 $261.08 $5,672.65 $12,403.47 $0.0067 703-3700 Information Systems Services
$9,021.35 $0.00 $355,370.69 $18,149.27 $11,979.13 $10,042.80 $43,223.70 $25,053.71 $65,245.63 68 704-3200 Building Maintenance $2,787.73 $0.00 $264,495.53 $0.00 $0.00 $85,810.49 $11,150.91 $2,787.73 $11,150.9169 705-4500 Central Services $9,130.57 $3.55 $350,475.42 $47,708.17 $8,535.26 $35,974.29 $36,740.39 $11,336.04 $33,771.4371 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $69,955.47 $51.79 $3,171,999.30 $284,261.60 $81,252.59 $296,451.20 $365,613.84 $126,401.44 $436,370.94 Prepared by Client Page 5
633
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 001-3000
Engineering
001-3600
Parks
001-4000
Recreation
001-4010
Aquatics
001-4020 Day
Care
001-4050
Senior Center
001-5400
Community
Enhancement
002 Developer
Deposit Fund
005 SA
Adminstration
5 001-0001 Non-Departmental $3,992.10 $2,318.37 $1,957.50 $658.44 $56.53 $375.25 $302.12 $1,015.73 $4.72 10 001-1000 City Council $15,168.30 $6,408.05 $7,552.68 $3,587.55 $30.33 $854.74 $162.12 $545.03 $9,614.2215 001-1200 City Manager $27,466.62 $18,506.49 $34,373.95 $20,724.07 $175.13 $4,937.18 $936.05 $3,146.95 $14.6417 001-1220 Public Information $3,509.69 $2,632.27 $6,580.66 $4,343.24 $0.00 $877.42 $0.00 $0.00 $0.0018 001-1230 Grants Management $85.89 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0020 001-1300 Human Resources $15,960.08 $11,970.06 $29,925.15 $19,750.60 $0.00 $3,990.02 $0.00 $0.00 $0.0025 001-1400 City Clerk $14,938.65 $8,818.69 $7,403.03 $909.31 $7.56 $216.08 $40.39 $135.79 $12,684.8926 001-1800 City Attorney $14,225.48 $10,669.11 $26,672.78 $17,604.03 $0.00 $3,556.37 $0.00 $0.00 $0.0030 001-1900 Fiscal Services $38,614.51 $28,680.68 $52,108.81 $18,474.96 $1,575.36 $8,592.93 $4,807.25 $8,301.24 $167.7035 001-1910 Purchasing $33,550.71 $19,790.34 $16,594.51 $4,215.32 $1,052.24 $3,134.24 $4,215.28 $1,520.36 $0.0036 001-2060 TV Government Access $5,283.82 $3,962.87 $9,907.17 $6,538.73 $0.00 $1,320.96 $0.00 $0.00 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $19.09 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $65,565.59 $40,899.28 $55,241.34 $28,701.14 $692.26 $8,764.72 $3,699.94 $12,439.00 $57.8665 700-5300 City Attorney $54,581.92 $25,003.92 $57,937.53 $36,226.96 $0.00 $7,318.58 $0.00 $0.00 $0.0066 702-3800 Fleet Maintenance $6,065.15 $26,961.75 $22,805.15 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0067 703-3700 Information Systems Services
$79,341.67 $10,042.80 $42,107.53 $5,021.40 $0.00 $28,192.07 $0.00 $0.00 $0.00 68 704-3200 Building Maintenance $11,150.91 $0.00 $110,966.05 $50,270.43 $0.00 $49,065.96 $0.00 $0.00 $0.0069 705-4500 Central Services $43,462.32 $29,267.81 $54,259.03 $32,689.92 $278.49 $7,797.43 $1,488.46 $5,004.11 $23.2871 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $432,963.41 $245,932.49 $536,411.95 $249,716.11 $3,867.90 $128,993.95 $15,651.61 $32,108.21 $22,567.31 Prepared by Client Page 6
634
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 100 Gas Tax
Street
101 Measure
A Street
102 RMRA
(SB1) Gas Tax
110 C.D.B.G. 111
Landscape
Maintenance
Assmt. Dist.#1
132 Air
Quality
Improvement
140 Asset
Forfeiture
148
Supplemental
Law
Enforcement
150 State Park
Bond Act
5 001-0001 Non-Departmental $4,630.76 $2,659.85 $1,434.01 $179.17 $0.00 $34.84 $0.00 $39.59 $0.05 10 001-1000 City Council $5,751.72 $2,228.22 $769.47 $96.14 $0.00 $18.69 $0.00 $21.24 $0.0315 001-1200 City Manager $33,219.90 $8,240.80 $4,442.86 $555.10 $0.00 $107.93 $0.00 $122.65 $0.1717 001-1220 Public Information $4,387.11 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0018 001-1230 Grants Management $2,412.99 $0.00 $0.00 $5,192.61 $0.00 $0.00 $0.00 $0.00 $0.0020 001-1300 Human Resources $19,950.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0025 001-1400 City Clerk $1,448.66 $1,412.61 $191.71 $23.95 $0.00 $4.66 $0.00 $5.29 $0.0126 001-1800 City Attorney $17,781.85 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0030 001-1900 Fiscal Services $54,410.27 $9,674.80 $4,525.88 $1,569.82 $0.00 $349.27 $88.18 $299.32 $27.2835 001-1910 Purchasing $31,367.98 $23,619.88 $14,277.16 $2,789.25 $0.00 $3,901.39 $0.00 $533.46 $0.0036 001-2060 TV Government Access $6,604.78 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $77,556.14 $32,573.56 $17,561.40 $2,194.15 $0.00 $426.62 $0.00 $484.82 $0.6665 700-5300 City Attorney $36,592.89 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0066 702-3800 Fleet Maintenance $62,742.04 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0067 703-3700 Information Systems Services
$16,399.52 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 68 704-3200 Building Maintenance $78,634.64 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0069 705-4500 Central Services $52,557.47 $13,104.09 $7,064.81 $882.69 $0.00 $171.62 $0.00 $195.04 $0.2671 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $506,448.81 $93,513.81 $50,267.30 $13,482.87 $0.00 $5,015.02 $88.18 $1,701.41 $28.46 Prepared by Client Page 7
635
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 200 Special
Donations
201-4050
Senior Center
201-4060
Senior Center
Advisory
Board
202 Animal
Control
Reserve
203 Police
Volunteer
221 Atwell
CFD
Maintenance
222 American
Rescue Plan
Act
300 City Hall
COP Debt
Service*
360 Sun Lakes
CFD #86-1
5 001-0001 Non-Departmental $2.46 $3.05 $0.83 $0.05 $0.37 $0.00 $4,887.77 $0.00 $0.00 10 001-1000 City Council $1.32 $1.64 $0.45 $0.03 $0.20 $0.00 $2,622.72 $0.00 $0.0015 001-1200 City Manager $7.61 $9.46 $2.58 $0.17 $1.16 $0.00 $15,143.38 $0.00 $0.0017 001-1220 Public Information $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0018 001-1230 Grants Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0020 001-1300 Human Resources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0025 001-1400 City Clerk $0.33 $0.41 $0.11 $0.01 $0.05 $0.00 $653.44 $0.00 $0.0026 001-1800 City Attorney $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0030 001-1900 Fiscal Services $169.79 $636.95 $593.88 $27.28 $150.29 $27.13 $16,326.56 $13.57 $88.1835 001-1910 Purchasing $0.00 $587.75 $224.42 $0.00 $0.00 $0.00 $8,280.68 $0.00 $0.0036 001-2060 TV Government Access $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $30.08 $37.38 $10.18 $0.66 $4.59 $0.00 $59,857.53 $0.00 $0.0065 700-5300 City Attorney $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0066 702-3800 Fleet Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0067 703-3700 Information Systems Services
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
68 704-3200 Building Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0069 705-4500 Central Services $12.10 $15.04 $4.10 $0.26 $1.85 $0.00 $24,080.21 $0.00 $0.0071 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $223.68 $1,291.67 $836.54 $28.46 $158.52 $27.13 $131,852.29 $13.57 $88.18 Prepared by Client Page 8
636
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 365 Wilson
Street #91-1
Assessment
Debt
370 Area
Police
Computer
(001)
375 Fair Oaks
#2004-1 Debt
Service
376 Cameo
Homes (001)
400 Police
Facilities
Development
410 Fire
Facility
Development
420 Traffic
Control
Facility
421
Ramsey/Highl
and Home
Traffic Signal
430 General
Facilities
5 001-0001 Non-Departmental $0.00 $0.00 $0.00 $0.00 $0.36 $0.40 $14.22 $0.00 $306.55 10 001-1000 City Council $0.00 $0.19 $193.21 $0.31 $0.20 $0.21 $7.63 $0.00 $3,368.3915 001-1200 City Manager $0.00 $1.12 $1,115.60 $1.81 $1.13 $1.23 $44.04 $0.00 $949.7617 001-1220 Public Information $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0018 001-1230 Grants Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $4,741.1420 001-1300 Human Resources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0025 001-1400 City Clerk $0.00 $0.05 $48.14 $0.08 $0.05 $0.05 $1.90 $0.00 $4,269.0726 001-1800 City Attorney $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0030 001-1900 Fiscal Services $88.18 $34.94 $1,668.34 $35.58 $177.39 $177.48 $387.22 $0.00 $1,900.0735 001-1910 Purchasing $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $4,265.8836 001-2060 TV Government Access $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $0.00 $4.42 $4,409.67 $7.14 $4.47 $4.86 $174.09 $0.00 $3,754.1365 700-5300 City Attorney $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0066 702-3800 Fleet Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0067 703-3700 Information Systems Services
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
68 704-3200 Building Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0069 705-4500 Central Services $0.00 $1.78 $1,773.98 $2.87 $1.80 $1.95 $70.03 $0.00 $1,510.2671 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $88.18 $42.50 $9,208.94 $47.79 $185.39 $186.19 $699.13 $0.00 $25,065.24 Prepared by Client Page 9
637
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 441 Sunset
Grade
Separation
444 Wilson
Median
451 Park
Development
470 Capital
Improvement
600 Airport 610 5800
Fixed Route
610 5850 DialA-Ride 660 Water Operations 661 Water Capital Facility Fee
5 001-0001 Non-Departmental $0.00 $0.26 $552.85 $0.17 $0.00 $0.00 $0.00 $0.00 $0.00 10 001-1000 City Council $0.00 $0.14 $296.65 $1,602.04 $1,815.39 $17,181.63 $1,113.09 $30,097.05 $1,937.8915 001-1200 City Manager $0.00 $0.80 $1,712.86 $0.52 $10,485.90 $66,855.93 $6,428.89 $155,320.69 $11,189.2417 001-1220 Public Information $0.00 $0.00 $0.00 $0.00 $1,754.84 $10,529.06 $877.42 $18,425.86 $0.0018 001-1230 Grants Management $0.00 $0.00 $0.00 $0.00 $14.71 $0.00 $0.00 $41,218.68 $0.0020 001-1300 Human Resources $0.00 $0.00 $0.00 $0.00 $7,980.04 $47,880.24 $3,990.02 $83,790.42 $0.0025 001-1400 City Clerk $0.00 $0.03 $73.91 $2,114.07 $458.56 $10,320.52 $280.45 $10,994.12 $482.8226 001-1800 City Attorney $0.00 $0.00 $0.00 $0.00 $7,112.74 $42,676.44 $3,556.37 $74,683.77 $0.0030 001-1900 Fiscal Services $0.00 $116.04 $1,913.36 $101.59 $21,066.30 $57,872.74 $12,259.01 $373,360.04 $12,963.4435 001-1910 Purchasing $0.00 $0.00 $0.00 $0.00 $1,852.66 $56,051.31 $11,125.33 $102,235.03 $42,841.9736 001-2060 TV Government Access $0.00 $0.00 $0.00 $0.00 $2,641.91 $15,851.47 $1,320.96 $27,740.07 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $9,544.13 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $0.00 $3.15 $6,770.46 $2.04 $19,946.68 $135,255.98 $14,661.03 $388,177.32 $44,227.9465 700-5300 City Attorney $0.00 $0.00 $0.00 $0.00 $14,839.46 $87,822.94 $7,318.58 $157,804.32 $0.0066 702-3800 Fleet Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $292,429.39 $72,688.24 $172,379.27 $0.0067 703-3700 Information Systems Services
$0.00 $0.00 $0.00 $0.00 $9,074.64 $45,590.05 $3,872.66 $122,455.28 $0.00 68 704-3200 Building Maintenance $0.00 $0.00 $0.00 $0.00 $15,068.53 $57,703.65 $0.00 $32,798.83 $0.0069 705-4500 Central Services $0.00 $1.27 $2,723.70 $0.82 $16,567.29 $105,669.81 $10,169.47 $245,861.12 $17,792.5571 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $989,408.62 $0.00 72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $333,341.22 $0.00 Total Current Allocations $0.00 $121.69 $14,043.80 $3,821.23 $130,679.65 $1,059,235.29 $149,661.52 $3,360,091.71 $131,435.85 Prepared by Client Page 10
638
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 662 Irrigation
Water
663 BUA
Water Capital
Project
669 BUA
Water Debt
Service
670-7000
Electric
670-7010
Generation &
Transmission
672 Rate
Stability
673 Electric
Improvement
674 2007/2015
Elec Rev
Bond Project
675 Public
Benefit
5 001-0001 Non-Departmental $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10 001-1000 City Council $2.49 $0.00 $697.56 $54,291.85 $23,396.22 $0.00 $4,292.79 $24.46 $569.5415 001-1200 City Manager $14.41 $0.00 $4,027.64 $225,666.04 $135,089.94 $0.00 $24,786.21 $141.22 $3,288.5017 001-1220 Public Information $0.00 $0.00 $0.00 $26,322.66 $877.42 $0.00 $0.00 $0.00 $0.0018 001-1230 Grants Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0020 001-1300 Human Resources $0.00 $0.00 $0.00 $119,700.59 $3,990.02 $0.00 $0.00 $0.00 $0.0025 001-1400 City Clerk $0.62 $0.00 $173.79 $29,912.25 $5,832.21 $0.00 $1,069.53 $6.09 $141.9026 001-1800 City Attorney $0.00 $0.00 $0.00 $106,691.10 $3,556.37 $0.00 $0.00 $0.00 $0.0030 001-1900 Fiscal Services $195.78 $236.15 $4,013.11 $360,174.56 $134,717.74 $88.18 $30,148.81 $265.11 $27,586.2035 001-1910 Purchasing $0.00 $0.00 $0.00 $29,360.68 $2,421.17 $0.00 $40,735.29 $0.00 $4,876.3636 001-2060 TV Government Access $0.00 $0.00 $0.00 $39,628.67 $1,320.96 $0.00 $0.00 $0.00 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $56.94 $0.00 $15,920.12 $569,477.68 $523,222.12 $0.00 $97,972.95 $558.20 $12,998.5265 700-5300 City Attorney $0.00 $0.00 $0.00 $239,559.10 $7,318.58 $0.00 $0.00 $0.00 $0.0066 702-3800 Fleet Maintenance $0.00 $0.00 $0.00 $135,468.12 $0.00 $0.00 $0.00 $0.00 $0.0067 703-3700 Information Systems Services
$0.00 $0.00 $0.00 $341,339.28 $0.00 $0.00 $0.00 $0.00 $0.00 68 704-3200 Building Maintenance $0.00 $0.00 $0.00 $167,297.11 $1,430.52 $0.00 $0.00 $0.00 $0.0069 705-4500 Central Services $22.91 $0.00 $6,404.54 $357,239.87 $214,759.57 $0.00 $39,413.74 $224.56 $5,229.2071 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $817,084.88 $0.00 $0.00 $0.00 $0.00 $0.00 72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $275,283.71 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $293.15 $236.15 $31,236.76 $3,894,498.16 $1,057,932.83 $88.18 $238,419.32 $1,219.65 $54,690.23 Prepared by Client Page 11
639
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 678 2007 Elec
Rev Bond
Debt Service
680
Wastewater
Operations
681
Wastewater
Capital
Facility Fees
682
Wastewater
Tertiary
683 BUA
WWtr Capital
Project
685 State
Revolving
Loan
689 BUA
Wastewater
Debt Service
001-9600
Refuse
805
Redevelopme
nt Obligation
Retirement
Fund
5 001-0001 Non-Departmental $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,991.29 $0.00 10 001-1000 City Council $995.32 $10,214.33 $43.38 $1.80 $2.33 $0.00 $3,259.10 $2,440.60 $2,443.9415 001-1200 City Manager $5,746.93 $45,110.44 $250.49 $10.39 $13.48 $0.00 $318.76 $14,096.03 $14,111.1517 001-1220 Public Information $0.00 $3,509.69 $0.00 $0.00 $0.00 $0.00 $0.00 $1,842.59 $0.0018 001-1230 Grants Management $0.00 $4,587.96 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0020 001-1300 Human Resources $0.00 $15,960.08 $0.00 $0.00 $0.00 $0.00 $0.00 $8,379.04 $0.0025 001-1400 City Clerk $247.98 $5,129.77 $10.81 $0.45 $0.58 $0.00 $4,241.84 $614.64 $608.9026 001-1800 City Attorney $0.00 $14,225.48 $0.00 $0.00 $0.00 $0.00 $0.00 $7,468.38 $0.0030 001-1900 Fiscal Services $5,688.21 $163,731.42 $708.84 $185.92 $85.24 $88.18 $662.72 $15,524.43 $13,066.3035 001-1910 Purchasing $0.00 $48,065.89 $853.81 $0.00 $114.87 $0.00 $195.02 $0.00 $0.0036 001-2060 TV Government Access $0.00 $5,283.82 $0.00 $0.00 $0.00 $0.00 $0.00 $2,774.01 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $22,358.72 $0.0063 700-5040 Liability Insurance $22,716.00 $135,306.67 $990.12 $41.05 $53.28 $0.00 $1,259.97 $33,141.47 $55,777.4165 700-5300 City Attorney $0.00 $43,016.15 $0.00 $0.00 $0.00 $0.00 $0.00 $15,369.01 $0.0066 702-3800 Fleet Maintenance $0.00 $40,110.28 $0.00 $0.00 $0.00 $0.00 $0.00 $74.14 $0.0067 703-3700 Information Systems Services
$0.00 $17,974.04 $0.00 $0.00 $0.00 $0.00 $0.00 $6,366.75 $0.00 68 704-3200 Building Maintenance $0.00 $22,794.97 $0.00 $0.00 $0.00 $0.00 $0.00 $5,854.23 $0.0069 705-4500 Central Services $9,138.46 $71,518.60 $398.32 $16.51 $21.44 $0.00 $506.88 $22,302.60 $22,438.8171 761-3100 Account & Collection Service
$0.00 $715,966.27 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 72 761-3110 Meter Reading & Service $0.00 $241,215.88 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $44,532.90 $1,603,721.75 $3,255.78 $256.11 $291.22 $88.18 $10,444.29 $160,597.91 $108,446.50 Prepared by Client Page 12
640
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 810
Successor
Housing
Agency
830 Debt
Service
840 BEA
Capital
Project
841 BEA L/M
Capital
Project
850
Successor
Agency
950
Governmentwi
de GASB 34
All Other Unallowable &
Genl Govt
Residual
Costs
5 001-0001 Non-Departmental $1,408.16 $0.00 $138.71 $0.09 $0.00 $0.00 $0.00 $0.00 $0.00 10 001-1000 City Council $755.60 $953.52 $74.43 $0.05 $15.27 $0.00 $0.00 $9,049.04 $0.0015 001-1200 City Manager $4,362.78 $5,505.56 $429.76 $0.27 $88.16 $0.00 $0.00 $33,753.38 $0.0017 001-1220 Public Information $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,754.84 $0.0018 001-1230 Grants Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $21,221.21 $0.0020 001-1300 Human Resources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $7,980.04 $0.0025 001-1400 City Clerk $188.26 $237.57 $18.54 $0.01 $3.80 $0.00 $0.00 $40,344.71 $0.0026 001-1800 City Attorney $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $7,112.74 $0.0030 001-1900 Fiscal Services $14,827.24 $5,355.94 $717.43 $27.38 $149.04 $0.00 $0.00 $55,640.91 $0.0035 001-1910 Purchasing $13,097.13 $0.00 $717.53 $0.00 $0.00 $0.00 $0.00 $17,596.83 $0.0036 001-2060 TV Government Access $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,641.91 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $17,244.86 $21,761.92 $1,698.72 $1.05 $348.49 $0.00 $0.00 $111,916.51 $0.0065 700-5300 City Attorney $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $14,637.16 $0.0066 702-3800 Fleet Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0067 703-3700 Information Systems Services
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
68 704-3200 Building Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $11,246.25 $0.0069 705-4500 Central Services $6,937.47 $8,754.65 $683.38 $0.42 $140.19 $0.00 $0.00 $53,566.03 $0.0071 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $58,821.50 $42,569.15 $4,478.50 $29.26 $744.96 $0.00 $0.00 $388,461.56 $0.00 Prepared by Client Page 13
641
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name Total
5 001-0001 Non-Departmental $69,673.70
10 001-1000 City Council $315,441.8315 001-1200 City Manager $1,280,550.5317 001-1220 Public Information $137,360.4018 001-1230 Grants Management $150,161.6120 001-1300 Human Resources $624,637.6025 001-1400 City Clerk $236,755.6226 001-1800 City Attorney $556,749.7230 001-1900 Fiscal Services $1,918,763.6235 001-1910 Purchasing $638,969.8636 001-2060 TV Government Access $206,795.6161 700-5020 Workers Comp $0.0062 700-5030 Unemployment Insurance $52,919.0363 700-5040 Liability Insurance $3,378,656.5965 700-5300 City Attorney $1,417,947.9266 702-3800 Fleet Maintenance $1,251,689.1567 703-3700 Information Systems Services
$1,265,863.97
68 704-3200 Building Maintenance $992,465.3869 705-4500 Central Services $2,027,902.3571 761-3100 Account & Collection Service
$2,522,459.77
72 761-3110 Meter Reading & Service $849,840.81
Total Current Allocations $19,895,605.09
Prepared by Client Page 14
642
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-0001 Non-Departmental
Nature and Extent of Services
The Governmental Non-Departmental is comprised of general Governmental costs that support Governmental-Type activities as a whole.

Governmental Non-Departmental costs are distributed by the following function:

Non-Departmental Support - Costs have been allocated based on expenditures per department.

Prepared by Client Page 15 643
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 5: 001-0001 NonDepartmentalDescription Type Amount General Admin Non-DeptPersonnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits $0.00 $0.00 $0.00Subtotal - Personnel Costs $0.00 0 0Services & Supplies Cost CAPITAL EXPENDITURES D $47,517.97 $0.00 $0.00 CONTRACT SVC-RENTAL/LEASE D $22,493.08 $0.00 $0.00 CONTRACTUAL SERVICES P $9,000.00 $0.00 $9,000.00 DEBT SERVICE - INTEREST D $4,211.61 $0.00 $0.00 DEBT SERVICE-PRINCIPAL D $114,718.59 $0.00 $0.00 SUNDRY CHARGES/SPC PRGRMS P $53,042.57 $0.00 $53,042.57Subtotal - Services & Supplies $250,983.82 $0.00 $62,042.57Department Cost Total $250,983.82 $0.00 $62,042.57Adjustments to Cost CAPITAL EXPENDITURES D -$47,517.97 $0.00 $0.00 CONTRACT SVC-RENTAL/LEASE D -$22,493.08 $0.00 $0.00 DEBT SERVICE-PRINCIPAL D -$114,718.59 $0.00 $0.00 DEBT SERVICE - INTEREST D -$4,211.61 $0.00 $0.00Subtotal - Adjustments -$188,941.25 0 0Total Costs After Adjustments $62,042.57 $0.00 $62,042.57General Admin Distribution $0.00 $0.00Grand Total $62,042.57 $0.00 $62,042.57 Prepared by Client Page 16
644
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Expenditures) Seq. 5: 001-0001 NonDepartmental Seq # Department/Cost Pool First Incoming Second
Incoming
Non-Dept
5 Non-Dept $0.00 $294.72 $294.72
Subtotal - 001-0001 NonDepartmental $0.00 $294.72 $294.72 10 Council Support - Fiscal $0.00 $95.84 $95.84
Subtotal - 001-1000 City Council $0.00 $95.84 $95.84
15 City Mgr Support-Fiscal $0.00 $889.46 $889.46
Subtotal - 001-1200 City Manager $0.00 $889.46 $889.46
25 City Clerk Support-Fiscal $0.00 $32.19 $32.19
Subtotal - 001-1400 City Clerk $0.00 $32.19 $32.19
30 Budget $0.00 $667.33 $667.3330 Gen'l Accounting $0.00 $9,678.12 $9,678.1230 Accounts Payable $0.00 $152.25 $152.2530 Business License $0.00 $187.27 $187.2730 AR (Non-Utility Billing) $0.00 $54.98 $54.98 Subtotal - 001-1900 Fiscal Services $0.00 $10,739.94 $10,739.94 63 Liability Insurance (Exp) $0.00 $4,517.50 $4,517.50
Subtotal - 700-5040 LiabilityInsurance
$0.00 $4,517.50 $4,517.50
69 Central Services- Fiscal $0.00 $1,847.07 $1,847.07
Subtotal - 705-4500 Central Services $0.00 $1,847.07 $1,847.07 Total Incoming $0.00 $18,416.72 $18,416.72C. Total Allocated $80,459.29 $80,459.29 100%
Prepared by Client Page 17
645
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Non-Dept Seq. 5: 001-0001 NonDepartmental Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 203,465.85 0.48% $294.72 $0.00 $294.72 $0.00 $294.72 10 001-1000 City Council 195,790.74 0.46% $283.61 $0.00 $283.61 $84.59 $368.1915 001-1200 City Manager 1,219,369.03 2.85% $1,766.27 $0.00 $1,766.27 $526.80 $2,293.0817 001-1220 Public Information 143,880.64 0.34% $208.41 $0.00 $208.41 $62.16 $270.5718 001-1230 Grants Management 137,722.42 0.32% $199.49 $0.00 $199.49 $59.50 $258.9920 001-1300 Human Resources 374,733.89 0.87% $542.81 $0.00 $542.81 $161.90 $704.7025 001-1400 City Clerk 185,205.24 0.43% $268.27 $0.00 $268.27 $80.01 $348.2926 001-1800 City Attorney 766,758.17 1.79% $1,110.66 $0.00 $1,110.66 $331.26 $1,441.9230 001-1900 Fiscal Services 1,772,346.93 4.14% $2,567.27 $0.00 $2,567.27 $765.71 $3,332.9835 001-1910 Purchasing 586,114.71 1.37% $849.00 $0.00 $849.00 $253.22 $1,102.2136 001-2060 TV Government Access 196,712.55 0.46% $284.94 $0.00 $284.94 $84.99 $369.9380 001-1210 Economic Development 343,439.71 0.8% $497.48 $0.00 $497.48 $148.38 $645.8585 001-1500 Elections 383.40 0% $0.56 $0.00 $0.56 $0.17 $0.7295 001-2200 Police 12,787,907.17 29.86% $18,523.46 $0.00 $18,523.46 $5,524.75 $24,048.21 100 001-2210 Dispatch 1,296,965.41 3.03% $1,878.67 $0.00 $1,878.67 $560.33 $2,439.00105 001-2300 Animal Control 279,184.55 0.65% $404.40 $0.00 $404.40 $120.62 $525.02110 001-2400 Fire 3,882,928.46 9.07% $5,624.48 $0.00 $5,624.48 $1,677.54 $7,302.02115 001-2700 Building & Safety 1,397,301.95 3.26% $2,024.01 $0.00 $2,024.01 $603.68 $2,627.69120 001-2740 Code Enforcement 581,490.21 1.36% $842.30 $0.00 $842.30 $251.22 $1,093.52125 001-2800 Planning 1,076,844.26 2.51% $1,559.82 $0.00 $1,559.82 $465.23 $2,025.05130 001-3000 Engineering 2,122,842.18 4.96% $3,074.97 $0.00 $3,074.97 $917.13 $3,992.10135 001-3600 Parks 1,232,819.27 2.88% $1,785.76 $0.00 $1,785.76 $532.61 $2,318.37140 001-4000 Recreation 1,040,921.74 2.43% $1,507.79 $0.00 $1,507.79 $449.71 $1,957.50145 001-4010 Aquatics 350,135.19 0.82% $507.18 $0.00 $507.18 $151.27 $658.44150 001-4020 Day Care 30,059.07 0.07% $43.54 $0.00 $43.54 $12.99 $56.53155 001-4050 Senior Center 199,545.96 0.47% $289.05 $0.00 $289.05 $86.21 $375.25160 001-5400 Community Enhancement 160,658.34 0.38% $232.72 $0.00 $232.72 $69.41 $302.12165 002 Developer Deposit Fund 540,124.83 1.26% $782.38 $0.00 $782.38 $233.35 $1,015.73170 005 SA Adminstration 2,512.44 0.01% $3.64 $0.00 $3.64 $1.09 $4.72175 100 Gas Tax Street 2,462,459.43 5.75% $3,566.91 $0.00 $3,566.91 $1,063.85 $4,630.76180 101 Measure A Street 1,414,405.54 3.3% $2,048.79 $0.00 $2,048.79 $611.06 $2,659.85185 102 RMRA (SB1) Gas Tax 762,549.03 1.78% $1,104.56 $0.00 $1,104.56 $329.44 $1,434.01 Prepared by Client Page 18
646
Allocation Basis Units: Total Operating Budget, Governmental Funds Only City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Non-Dept Seq. 5: 001-0001 NonDepartmental Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
190 110 C.D.B.G. 95,274.32 0.22% $138.01 $0.00 $138.01 $41.16 $179.17200 132 Air Quality Improvement 18,524.48 0.04% $26.83 $0.00 $26.83 $8.00 $34.84210 148 Supplemental Law Enforcement 21,051.74 0.05% $30.49 $0.00 $30.49 $9.09 $39.59215 150 State Park Bond Act 28.52 0% $0.04 $0.00 $0.04 $0.01 $0.05220 200 Special Donations 1,305.96 0% $1.89 $0.00 $1.89 $0.56 $2.46230 201-4050 Senior Center 1,622.90 0% $2.35 $0.00 $2.35 $0.70 $3.05235 201-4060 Senior Center Advisory Board 442.02 0% $0.64 $0.00 $0.64 $0.19 $0.83240 202 Animal Control Reserve 28.52 0% $0.04 $0.00 $0.04 $0.01 $0.05245 203 Police Volunteer 199.36 0% $0.29 $0.00 $0.29 $0.09 $0.37247 222 American Rescue Plan Act 2,599,126.84 6.07% $3,764.87 $0.00 $3,764.87 $1,122.90 $4,887.77280 400 Police Facilities Development 193.88 0% $0.28 $0.00 $0.28 $0.08 $0.36285 410 Fire Facility Development 210.96 0% $0.31 $0.00 $0.31 $0.09 $0.40290 420 Traffic Control Facility 7,559.16 0.02% $10.95 $0.00 $10.95 $3.27 $14.22300 430 General Facilities 163,011.51 0.38% $236.12 $0.00 $236.12 $70.43 $306.55310 444 Wilson Median 136.84 0% $0.20 $0.00 $0.20 $0.06 $0.26315 451 Park Development 293,986.12 0.69% $425.84 $0.00 $425.84 $127.01 $552.85320 470 Capital Improvement 88.40 0% $0.13 $0.00 $0.13 $0.04 $0.17440 001-9600 Refuse 1,058,891.78 2.47% $1,533.82 $0.00 $1,533.82 $457.47 $1,991.29480 810 Successor Housing Agency 748,804.26 1.75% $1,084.65 $0.00 $1,084.65 $323.51 $1,408.16490 840 BEA Capital Project 73,761.58 0.17% $106.84 $0.00 $106.84 $31.87 $138.71495 841 BEA L/M Capital Project 45.60 0% $0.07 $0.00 $0.07 $0.02 $0.09 SubTotal 42,831,873.06 100% $62,042.57 $0.00 $62,042.57 $18,416.72 $80,459.29Direct Bills $0.00 $0.00Total $62,042.57 $80,459.29 Prepared by Client Page 19
647
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 5: 001-0001 NonDepartmental
Seq # Department Name Non-Dept Total
R Residual Costs $0.00 $0.00
5 001-0001 Non-Departmental $294.72 $294.72
10 001-1000 City Council $368.19 $368.1915 001-1200 City Manager $2,293.08 $2,293.0817 001-1220 Public Information $270.57 $270.5718 001-1230 Grants Management $258.99 $258.9920 001-1300 Human Resources $704.70 $704.7025 001-1400 City Clerk $348.29 $348.2926 001-1800 City Attorney $1,441.92 $1,441.9230 001-1900 Fiscal Services $3,332.98 $3,332.9835 001-1910 Purchasing $1,102.21 $1,102.2136 001-2060 TV Government Access $369.93 $369.9380 001-1210 Economic Development $645.85 $645.8585 001-1500 Elections $0.72 $0.7295 001-2200 Police $24,048.21 $24,048.21 100 001-2210 Dispatch $2,439.00 $2,439.00105 001-2300 Animal Control $525.02 $525.02110 001-2400 Fire $7,302.02 $7,302.02115 001-2700 Building & Safety $2,627.69 $2,627.69120 001-2740 Code Enforcement $1,093.52 $1,093.52125 001-2800 Planning $2,025.05 $2,025.05130 001-3000 Engineering $3,992.10 $3,992.10135 001-3600 Parks $2,318.37 $2,318.37140 001-4000 Recreation $1,957.50 $1,957.50145 001-4010 Aquatics $658.44 $658.44150 001-4020 Day Care $56.53 $56.53155 001-4050 Senior Center $375.25 $375.25160 001-5400 Community Enhancement $302.12 $302.12165 002 Developer Deposit Fund $1,015.73 $1,015.73170 005 SA Adminstration $4.72 $4.72175 100 Gas Tax Street $4,630.76 $4,630.76180 101 Measure A Street $2,659.85 $2,659.85185 102 RMRA (SB1) Gas Tax $1,434.01 $1,434.01 Prepared by Client Page 20
648
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 5: 001-0001 NonDepartmental
Seq # Department Name Non-Dept Total
190 110 C.D.B.G. $179.17 $179.17200 132 Air Quality Improvement $34.84 $34.84210 148 Supplemental Law Enforcement $39.59 $39.59215 150 State Park Bond Act $0.05 $0.05220 200 Special Donations $2.46 $2.46230 201-4050 Senior Center $3.05 $3.05235 201-4060 Senior Center Advisory Board $0.83 $0.83240 202 Animal Control Reserve $0.05 $0.05245 203 Police Volunteer $0.37 $0.37247 222 American Rescue Plan Act $4,887.77 $4,887.77280 400 Police Facilities Development $0.36 $0.36285 410 Fire Facility Development $0.40 $0.40290 420 Traffic Control Facility $14.22 $14.22300 430 General Facilities $306.55 $306.55310 444 Wilson Median $0.26 $0.26315 451 Park Development $552.85 $552.85320 470 Capital Improvement $0.17 $0.17440 001-9600 Refuse $1,991.29 $1,991.29480 810 Successor Housing Agency $1,408.16 $1,408.16490 840 BEA Capital Project $138.71 $138.71495 841 BEA L/M Capital Project $0.09 $0.09 Direct Bills $0.00 $0.00Total $80,459.29 $80,459.29
Prepared by Client Page 21
649
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1000 City Council
Nature and Extent of Services
The City Council provides policy direction upon which all City actions, programs and priorities are based. The Council relies on the input from appropriate committees, commissions and others interested in the issues under consideration to assist in the public debates upon which policy is formulated. City Council extends its influence through review and comments on proposed federal and state legislation, and through participation in regionally oriented governing bodies.

City Council costs are distributed by the following functions:

Council Support - Fiscal - Costs have been allocated based on total operating budget per department.

Council Support - Personnel - Costs have been allocated based on number of FTE's per department.

Council Support-Agendas - Costs have been allocated based on number of agendas per department.

Prepared by Client Page 22 650
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 10: 001-1000 City CouncilDescription Type Amount General Admin Council Support - Fiscal
Council
Support -
Personnel
Council
SupportAgendas
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Fringe Benefits S $52,267.84 $0.00 $17,422.61 $17,422.61 $17,422.61Subtotal - Personnel Costs $52,267.84 $0.00 $17,422.61 $17,422.61 $17,422.61Services & Supplies Cost CONTRACT SVC-PROFESSIONAL S $22,750.00 $0.00 $7,583.33 $7,583.33 $7,583.33 CONTRACTUAL SERVICES S $42,078.17 $0.00 $14,026.06 $14,026.06 $14,026.06 CONTRACTUAL SVC-UTILITIES S $2,608.75 $0.00 $869.58 $869.58 $869.58 DEPARTMENTAL SUPPLIES S $1,798.53 $0.00 $599.51 $599.51 $599.51 INTERFUND SERVICE PYMTS S $46,513.32 $0.00 $15,504.44 $15,504.44 $15,504.44 LEGISLATIVE S $329.21 $0.00 $109.74 $109.74 $109.74 NONCAPITALIZED ASSETS S $1,659.35 $0.00 $553.12 $553.12 $553.12 SALARY & WAGES S1 $22,692.94 $0.00 $7,564.31 $7,564.31 $7,564.31 SUNDRY CHARGES/SPC PRGRMS S $3,092.63 $0.00 $1,030.88 $1,030.88 $1,030.88Subtotal - Services & Supplies $143,522.90 $0.00 $47,840.97 $47,840.97 $47,840.97Department Cost Total $195,790.74 $0.00 $65,263.58 $65,263.58 $65,263.58Adjustments to CostSubtotal - Adjustments $0.00 0 0 0 0Total Costs After Adjustments $195,790.74 $0.00 $65,263.58 $65,263.58 $65,263.58General Admin Distribution $0.00 $0.00 $0.00 $0.00Grand Total $195,790.74 $0.00 $65,263.58 $65,263.58 $65,263.58 Prepared by Client Page 23
651
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 10: 001-1000 City Council Seq # Department/Cost Pool First Incoming Second
Incoming
Council
Support - Fiscal
Council
Support -
Personnel
Council
SupportAgendas
5 Non-Dept $283.61 $84.59 $122.73 $122.73 $122.73
Subtotal - 001-0001 NonDepartmental $283.61 $84.59 $122.73 $122.73 $122.73 10 Council Support - Fiscal $0.00 $92.23 $30.74 $30.74 $30.7410 Council Support - Personnel $0.00 $1,508.38 $502.79 $502.79 $502.7910 Council Support-Agendas $0.00 $3,631.01 $1,210.34 $1,210.34 $1,210.34 Subtotal - 001-1000 City Council $0.00 $5,231.61 $1,743.87 $1,743.87 $1,743.87 15 City Mgr Support-Fiscal $0.00 $855.91 $285.30 $285.30 $285.3015 City Mgt Support-Personnel $0.00 $13,998.58 $4,666.19 $4,666.19 $4,666.19 Subtotal - 001-1200 City Manager $0.00 $14,854.49 $4,951.50 $4,951.50 $4,951.50 17 Public Information $0.00 $3,413.04 $1,137.68 $1,137.68 $1,137.68 Subtotal - 001-1220 PublicInformation
$0.00 $3,413.04 $1,137.68 $1,137.68 $1,137.68
20 HR Support $0.00 $9,110.76 $3,036.92 $3,036.92 $3,036.92 Subtotal - 001-1300 HumanResources
$0.00 $9,110.76 $3,036.92 $3,036.92 $3,036.92
25 City Clerk Support-Fiscal $0.00 $30.98 $10.33 $10.33 $10.3325 City Clerk Support-Personnel $0.00 $506.66 $168.89 $168.89 $168.8925 City Clerk Support-Agendas $0.00 $6,098.23 $2,032.74 $2,032.74 $2,032.7425 City Clerk Support-Boards & Comm $0.00 $4,390.73 $1,463.58 $1,463.58 $1,463.58 Subtotal - 001-1400 City Clerk $0.00 $11,026.60 $3,675.53 $3,675.53 $3,675.53 26 001-1800 City Attorney $0.00 $17,040.37 $5,680.12 $5,680.12 $5,680.12 Subtotal - 001-1800 City Attorney $0.00 $17,040.37 $5,680.12 $5,680.12 $5,680.12 30 Budget $0.00 $642.16 $214.05 $214.05 $214.0530 Gen'l Accounting $0.00 $1,974.59 $658.20 $658.20 $658.2030 Payroll $0.00 $6,476.04 $2,158.68 $2,158.68 $2,158.6830 Accounts Payable $0.00 $4,186.92 $1,395.64 $1,395.64 $1,395.6430 Business License $0.00 $180.20 $60.07 $60.07 $60.0730 AR (Non-Utility Billing) $0.00 $2,429.90 $809.97 $809.97 $809.97 Subtotal - 001-1900 Fiscal Services $0.00 $15,889.80 $5,296.60 $5,296.60 $5,296.60 35 # of POs $0.00 $2,084.91 $694.97 $694.97 $694.9735 $ Amount of POs $0.00 $375.66 $125.22 $125.22 $125.22 Subtotal - 001-1910 Purchasing $0.00 $2,460.57 $820.19 $820.19 $820.19 36 001-2060 TV Government Access $0.00 $4,939.85 $1,646.62 $1,646.62 $1,646.62 Prepared by Client Page 24
652
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 10: 001-1000 City Council Seq # Department/Cost Pool First Incoming Second
Incoming
Council
Support - Fiscal
Council
Support -
Personnel
Council
SupportAgendas
Subtotal - 001-2060 TV GovernmentAccess
$0.00 $4,939.85 $1,646.62 $1,646.62 $1,646.62
63 Liability Insurance (Exp) $0.00 $4,347.10 $1,449.03 $1,449.03 $1,449.0363 Liability Insurance (FTE) $0.00 $19,852.88 $6,617.63 $6,617.63 $6,617.63 Subtotal - 700-5040 LiabilityInsurance
$0.00 $24,199.97 $8,066.66 $8,066.66 $8,066.66
65 # of FTEs $0.00 $36,592.89 $12,197.63 $12,197.63 $12,197.63 Subtotal - 700-5300 City Attorney $0.00 $36,592.89 $12,197.63 $12,197.63 $12,197.63 67 Info Services Support $0.00 $18,198.76 $6,066.25 $6,066.25 $6,066.2567 Phone Support $0.00 $4,379.35 $1,459.78 $1,459.78 $1,459.7867 Security $0.00 $12,796.16 $4,265.39 $4,265.39 $4,265.39 Subtotal - 703-3700 InformationSystems Services
$0.00 $35,374.26 $11,791.42 $11,791.42 $11,791.42
68 City Hall $0.00 $12,249.35 $4,083.12 $4,083.12 $4,083.12 Subtotal - 704-3200 BuildingMaintenance
$0.00 $12,249.35 $4,083.12 $4,083.12 $4,083.12
69 Central Services- Fiscal $0.00 $1,777.39 $592.46 $592.46 $592.4669 Central Services- Personnel $0.00 $29,069.74 $9,689.91 $9,689.91 $9,689.91 Subtotal - 705-4500 Central Services $0.00 $30,847.13 $10,282.38 $10,282.38 $10,282.38 Total Incoming $283.61 $223,315.29 $74,532.97 $74,532.97 $74,532.97C. Total Allocated $419,389.64 $139,796.55 $139,796.55 $139,796.55

33.33% 33.33% 33.33%
Prepared by Client Page 25
653
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Council Support - Fiscal Seq. 10: 001-1000 City Council Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 203,465.85 0.15% $95.84 $0.00 $95.84 $0.00 $95.84 10 001-1000 City Council 195,790.74 0.14% $92.23 $0.00 $92.23 $0.00 $92.2315 001-1200 City Manager 1,219,369.03 0.88% $574.38 $0.00 $574.38 $656.06 $1,230.4417 001-1220 Public Information 143,880.64 0.1% $67.77 $0.00 $67.77 $77.41 $145.1918 001-1230 Grants Management 137,722.42 0.1% $64.87 $0.00 $64.87 $74.10 $138.9720 001-1300 Human Resources 374,733.89 0.27% $176.52 $0.00 $176.52 $201.62 $378.1425 001-1400 City Clerk 185,205.24 0.13% $87.24 $0.00 $87.24 $99.65 $186.8926 001-1800 City Attorney 766,758.17 0.55% $361.18 $0.00 $361.18 $412.54 $773.7230 001-1900 Fiscal Services 1,772,346.93 1.28% $834.85 $0.00 $834.85 $953.58 $1,788.4335 001-1910 Purchasing 586,114.71 0.42% $276.09 $0.00 $276.09 $315.35 $591.4336 001-2060 TV Government Access 196,712.55 0.14% $92.66 $0.00 $92.66 $105.84 $198.5062 700-5030 Unemployment Insurance 51,470.69 0.04% $24.24 $0.00 $24.24 $27.69 $51.9463 700-5040 Liability Insurance 3,558,737.58 2.56% $1,676.32 $0.00 $1,676.32 $1,914.72 $3,591.0465 700-5300 City Attorney 1,102,543.23 0.79% $519.35 $0.00 $519.35 $593.21 $1,112.5566 702-3800 Fleet Maintenance 1,764,161.15 1.27% $831.00 $0.00 $831.00 $949.18 $1,780.1767 703-3700 Information Systems Services 1,604,626.66 1.16% $755.85 $0.00 $755.85 $863.34 $1,619.1968 704-3200 Building Maintenance 911,423.93 0.66% $429.32 $0.00 $429.32 $490.38 $919.7069 705-4500 Central Services 2,344,673.44 1.69% $1,104.44 $0.00 $1,104.44 $1,261.51 $2,365.9671 761-3100 Account & Collection Service 2,649,716.75 1.91% $1,248.13 $0.00 $1,248.13 $1,425.64 $2,673.7772 761-3110 Meter Reading & Service 615,822.54 0.44% $290.08 $0.00 $290.08 $331.33 $621.4180 001-1210 Economic Development 343,439.71 0.25% $161.77 $0.00 $161.77 $184.78 $346.5685 001-1500 Elections 383.40 0% $0.18 $0.00 $0.18 $0.21 $0.3995 001-2200 Police 12,787,907.17 9.22% $6,023.65 $0.00 $6,023.65 $6,880.33 $12,903.98 100 001-2210 Dispatch 1,296,965.41 0.93% $610.93 $0.00 $610.93 $697.81 $1,308.74105 001-2300 Animal Control 279,184.55 0.2% $131.51 $0.00 $131.51 $150.21 $281.72110 001-2400 Fire 3,882,928.46 2.8% $1,829.03 $0.00 $1,829.03 $2,089.15 $3,918.17115 001-2700 Building & Safety 1,397,301.95 1.01% $658.19 $0.00 $658.19 $751.80 $1,409.99120 001-2740 Code Enforcement 581,490.21 0.42% $273.91 $0.00 $273.91 $312.86 $586.77125 001-2800 Planning 1,076,844.26 0.78% $507.24 $0.00 $507.24 $579.38 $1,086.62130 001-3000 Engineering 2,122,842.18 1.53% $999.95 $0.00 $999.95 $1,142.16 $2,142.11135 001-3600 Parks 1,232,819.27 0.89% $580.71 $0.00 $580.71 $663.30 $1,244.01140 001-4000 Recreation 1,040,921.74 0.75% $490.32 $0.00 $490.32 $560.05 $1,050.37145 001-4010 Aquatics 350,135.19 0.25% $164.93 $0.00 $164.93 $188.38 $353.31 Prepared by Client Page 26
654
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Council Support - Fiscal Seq. 10: 001-1000 City Council Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
150 001-4020 Day Care 30,059.07 0.02% $14.16 $0.00 $14.16 $16.17 $30.33155 001-4050 Senior Center 199,545.96 0.14% $93.99 $0.00 $93.99 $107.36 $201.36160 001-5400 Community Enhancement 160,658.34 0.12% $75.68 $0.00 $75.68 $86.44 $162.12165 002 Developer Deposit Fund 540,124.83 0.39% $254.42 $0.00 $254.42 $290.61 $545.03170 005 SA Adminstration 2,512.44 0% $1.18 $0.00 $1.18 $1.35 $2.54175 100 Gas Tax Street 2,462,459.43 1.77% $1,159.92 $0.00 $1,159.92 $1,324.89 $2,484.81180 101 Measure A Street 1,414,405.54 1.02% $666.25 $0.00 $666.25 $761.00 $1,427.24185 102 RMRA (SB1) Gas Tax 762,549.03 0.55% $359.19 $0.00 $359.19 $410.28 $769.47190 110 C.D.B.G. 95,274.32 0.07% $44.88 $0.00 $44.88 $51.26 $96.14200 132 Air Quality Improvement 18,524.48 0.01% $8.73 $0.00 $8.73 $9.97 $18.69210 148 Supplemental Law Enforcement 21,051.74 0.02% $9.92 $0.00 $9.92 $11.33 $21.24215 150 State Park Bond Act 28.52 0% $0.01 $0.00 $0.01 $0.02 $0.03220 200 Special Donations 1,305.96 0% $0.62 $0.00 $0.62 $0.70 $1.32230 201-4050 Senior Center 1,622.90 0% $0.76 $0.00 $0.76 $0.87 $1.64235 201-4060 Senior Center Advisory Board 442.02 0% $0.21 $0.00 $0.21 $0.24 $0.45240 202 Animal Control Reserve 28.52 0% $0.01 $0.00 $0.01 $0.02 $0.03245 203 Police Volunteer 199.36 0% $0.09 $0.00 $0.09 $0.11 $0.20247 222 American Rescue Plan Act 2,599,126.84 1.87% $1,224.30 $0.00 $1,224.30 $1,398.42 $2,622.72265 370 Area Police Computer (001) 191.85 0% $0.09 $0.00 $0.09 $0.10 $0.19270 375 Fair Oaks #2004-1 Debt Service 191,476.17 0.14% $90.19 $0.00 $90.19 $103.02 $193.21275 376 Cameo Homes (001) 310.00 0% $0.15 $0.00 $0.15 $0.17 $0.31280 400 Police Facilities Development 193.88 0% $0.09 $0.00 $0.09 $0.10 $0.20285 410 Fire Facility Development 210.96 0% $0.10 $0.00 $0.10 $0.11 $0.21290 420 Traffic Control Facility 7,559.16 0.01% $3.56 $0.00 $3.56 $4.07 $7.63300 430 General Facilities 163,011.51 0.12% $76.79 $0.00 $76.79 $87.71 $164.49310 444 Wilson Median 136.84 0% $0.06 $0.00 $0.06 $0.07 $0.14315 451 Park Development 293,986.12 0.21% $138.48 $0.00 $138.48 $158.17 $296.65320 470 Capital Improvement 88.40 0% $0.04 $0.00 $0.04 $0.05 $0.09325 600 Airport 504,052.77 0.36% $237.43 $0.00 $237.43 $271.20 $508.63335 610 5800 Fixed Route 3,700,651.16 2.67% $1,743.17 $0.00 $1,743.17 $1,991.08 $3,734.24340 610 5850 Dial-A-Ride 455,574.88 0.33% $214.60 $0.00 $214.60 $245.11 $459.71345 660 Water Operations 13,053,659.13 9.41% $6,148.83 $0.00 $6,148.83 $7,023.31 $13,172.15350 661 Water Capital Facility Fee 1,920,460.61 1.38% $904.62 $0.00 $904.62 $1,033.27 $1,937.89 Prepared by Client Page 27
655
Allocation Basis Units: Total Operating Budget
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Council Support - Fiscal Seq. 10: 001-1000 City Council Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
355 662 Irrigation Water 2,472.46 0% $1.16 $0.00 $1.16 $1.33 $2.49360 663 BUA Water Capital Project 0.01 0% $0.00 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service 691,281.84 0.5% $325.62 $0.00 $325.62 $371.93 $697.56375 670-7000 Electric 19,296,748.73 13.91% $9,089.60 $0.00 $9,089.60 $10,382.31 $19,471.91380 670-7010 Generation & Transmission 22,538,256.14 16.24% $10,616.49 $0.00 $10,616.49 $12,126.35 $22,742.84390 673 Electric Improvement 4,254,170.20 3.07% $2,003.90 $0.00 $2,003.90 $2,288.89 $4,292.79395 674 2007/2015 Elec Rev Bond Project 24,238.13 0.02% $11.42 $0.00 $11.42 $13.04 $24.46400 675 Public Benefit 564,420.35 0.41% $265.87 $0.00 $265.87 $303.68 $569.54405 678 2007 Elec Rev Bond Debt Service 986,371.34 0.71% $464.62 $0.00 $464.62 $530.70 $995.32410 680 Wastewater Operations 5,151,131.35 3.71% $2,426.40 $0.00 $2,426.40 $2,771.48 $5,197.89415 681 Wastewater Capital Facility Fees 42,993.09 0.03% $20.25 $0.00 $20.25 $23.13 $43.38420 682 Wastewater Tertiary 1,782.49 0% $0.84 $0.00 $0.84 $0.96 $1.80425 683 BUA WWtr Capital Project 2,313.63 0% $1.09 $0.00 $1.09 $1.24 $2.33435 689 BUA Wastewater Debt Service 54,710.31 0.04% $25.77 $0.00 $25.77 $29.44 $55.21440 001-9600 Refuse 1,058,891.78 0.76% $498.78 $0.00 $498.78 $569.72 $1,068.50475 805 Redevelopment Obligation Retirement Fund
2,421,960.12 1.75% $1,140.85 $0.00 $1,140.85 $1,303.10 $2,443.94 480 810 Successor Housing Agency 748,804.26 0.54% $352.72 $0.00 $352.72 $402.88 $755.60485 830 Debt Service 944,943.63 0.68% $445.11 $0.00 $445.11 $508.41 $953.52490 840 BEA Capital Project 73,761.58 0.05% $34.74 $0.00 $34.74 $39.69 $74.43495 841 BEA L/M Capital Project 45.60 0% $0.02 $0.00 $0.02 $0.02 $0.05500 850 Successor Agency 15,132.00 0.01% $7.13 $0.00 $7.13 $8.14 $15.27530 Unallowable & Genl Govt 4,497,556.24 3.24% $2,118.54 $0.00 $2,118.54 $2,419.84 $4,538.38 SubTotal 138,751,907.66 100% $65,358.12 $0.00 $65,358.12 $74,438.43 $139,796.55Direct Bills $0.00 $0.00Total $65,358.12 $139,796.55 Prepared by Client Page 28
656
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Council Support - Personnel Seq. 10: 001-1000 City Council Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $1,508.38 $0.00 $1,508.38 $0.00 $1,508.3815 001-1200 City Manager 7.00 3.23% $2,111.73 $0.00 $2,111.73 $2,461.94 $4,573.6717 001-1220 Public Information 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.3818 001-1230 Grants Management 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.3820 001-1300 Human Resources 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.5325 001-1400 City Clerk 2.00 0.92% $603.35 $0.00 $603.35 $703.41 $1,306.7630 001-1900 Fiscal Services 11.00 5.08% $3,318.44 $0.00 $3,318.44 $3,868.76 $7,187.2035 001-1910 Purchasing 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.5336 001-2060 TV Government Access 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.3862 700-5030 Unemployment Insurance 0.25 0.12% $75.42 $0.00 $75.42 $87.93 $163.3563 700-5040 Liability Insurance 0.85 0.39% $256.42 $0.00 $256.42 $298.95 $555.3766 702-3800 Fleet Maintenance 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.5367 703-3700 Information Systems Services 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.5368 704-3200 Building Maintenance 3.00 1.38% $905.03 $0.00 $905.03 $1,055.12 $1,960.1471 761-3100 Account & Collection Service 8.00 3.69% $2,413.41 $0.00 $2,413.41 $2,813.64 $5,227.0572 761-3110 Meter Reading & Service 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.5380 001-1210 Economic Development 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.3895 001-2200 Police 39.00 18% $11,765.37 $0.00 $11,765.37 $13,716.51 $25,481.87 100 001-2210 Dispatch 6.00 2.77% $1,810.06 $0.00 $1,810.06 $2,110.23 $3,920.29105 001-2300 Animal Control 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.38115 001-2700 Building & Safety 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.53120 001-2740 Code Enforcement 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.38125 001-2800 Planning 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.53130 001-3000 Engineering 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.53135 001-3600 Parks 3.00 1.38% $905.03 $0.00 $905.03 $1,055.12 $1,960.14140 001-4000 Recreation 7.50 3.46% $2,262.57 $0.00 $2,262.57 $2,637.79 $4,900.36145 001-4010 Aquatics 4.95 2.28% $1,493.30 $0.00 $1,493.30 $1,740.94 $3,234.24155 001-4050 Senior Center 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.38175 100 Gas Tax Street 5.00 2.31% $1,508.38 $0.00 $1,508.38 $1,758.53 $3,266.91325 600 Airport 2.00 0.92% $603.35 $0.00 $603.35 $703.41 $1,306.76335 610 5800 Fixed Route 12.00 5.54% $3,620.11 $0.00 $3,620.11 $4,220.46 $7,840.58340 610 5850 Dial-A-Ride 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.38345 660 Water Operations 21.00 9.69% $6,335.20 $0.00 $6,335.20 $7,385.81 $13,721.01 Prepared by Client Page 29
657
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Council Support - Personnel Seq. 10: 001-1000 City Council Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
375 670-7000 Electric 30.00 13.85% $9,050.28 $0.00 $9,050.28 $10,551.16 $19,601.44380 670-7010 Generation & Transmission 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.38410 680 Wastewater Operations 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.53440 001-9600 Refuse 2.10 0.97% $633.52 $0.00 $633.52 $738.58 $1,372.10530 Unallowable & Genl Govt 2.00 0.92% $603.35 $0.00 $603.35 $703.41 $1,306.76 SubTotal 216.65 100% $65,358.12 $0.00 $65,358.12 $74,438.43 $139,796.55Direct Bills $0.00 $0.00Total $65,358.12 $139,796.55 Prepared by Client Page 30
658
Allocation Basis Units: # of Council Agenda Items
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 3: Council Support-Agendas Seq. 10: 001-1000 City Council Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 10 5.56% $3,631.01 $0.00 $3,631.01 $0.00 $3,631.0115 001-1200 City Manager 18 10% $6,535.81 $0.00 $6,535.81 $7,881.72 $14,417.5318 001-1230 Grants Management 3 1.67% $1,089.30 $0.00 $1,089.30 $1,313.62 $2,402.9220 001-1300 Human Resources 7 3.89% $2,541.70 $0.00 $2,541.70 $3,065.11 $5,606.8230 001-1900 Fiscal Services 22 12.22% $7,988.21 $0.00 $7,988.21 $9,633.21 $17,621.4271 761-3100 Account & Collection Service 3 1.67% $1,089.30 $0.00 $1,089.30 $1,313.62 $2,402.9295 001-2200 Police 10 5.56% $3,631.01 $0.00 $3,631.01 $4,378.73 $8,009.74 110 001-2400 Fire 4 2.22% $1,452.40 $0.00 $1,452.40 $1,751.49 $3,203.90115 001-2700 Building & Safety 1 0.56% $363.10 $0.00 $363.10 $437.87 $800.97120 001-2740 Code Enforcement 2 1.11% $726.20 $0.00 $726.20 $875.75 $1,601.95125 001-2800 Planning 21 11.67% $7,625.11 $0.00 $7,625.11 $9,195.34 $16,820.45130 001-3000 Engineering 13 7.22% $4,720.31 $0.00 $4,720.31 $5,692.35 $10,412.66135 001-3600 Parks 4 2.22% $1,452.40 $0.00 $1,452.40 $1,751.49 $3,203.90140 001-4000 Recreation 2 1.11% $726.20 $0.00 $726.20 $875.75 $1,601.95170 005 SA Adminstration 12 6.67% $4,357.21 $0.00 $4,357.21 $5,254.48 $9,611.69180 101 Measure A Street 1 0.56% $363.10 $0.00 $363.10 $437.87 $800.97300 430 General Facilities 4 2.22% $1,452.40 $0.00 $1,452.40 $1,751.49 $3,203.90320 470 Capital Improvement 2 1.11% $726.20 $0.00 $726.20 $875.75 $1,601.95335 610 5800 Fixed Route 7 3.89% $2,541.70 $0.00 $2,541.70 $3,065.11 $5,606.82345 660 Water Operations 4 2.22% $1,452.40 $0.00 $1,452.40 $1,751.49 $3,203.90375 670-7000 Electric 19 10.56% $6,898.91 $0.00 $6,898.91 $8,319.59 $15,218.50410 680 Wastewater Operations 3 1.67% $1,089.30 $0.00 $1,089.30 $1,313.62 $2,402.92435 689 BUA Wastewater Debt Service 4 2.22% $1,452.40 $0.00 $1,452.40 $1,751.49 $3,203.90530 Unallowable & Genl Govt 4 2.22% $1,452.40 $0.00 $1,452.40 $1,751.49 $3,203.90 SubTotal 180 100% $65,358.12 $0.00 $65,358.12 $74,438.43 $139,796.55Direct Bills $0.00 $0.00Total $65,358.12 $139,796.55 Prepared by Client Page 31
659
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 10: 001-1000 City Council
Seq # Department Name Council
Support - Fiscal
Council
Support -
Personnel
Council
SupportAgendas
Total
R Residual Costs $0.00 $0.00 $0.00 $0.00
5 001-0001 Non-Departmental $95.84 $0.00 $0.00 $95.84
10 001-1000 City Council $92.23 $1,508.38 $3,631.01 $5,231.6115 001-1200 City Manager $1,230.44 $4,573.67 $14,417.53 $20,221.6317 001-1220 Public Information $145.19 $653.38 $0.00 $798.5718 001-1230 Grants Management $138.97 $653.38 $2,402.92 $3,195.2820 001-1300 Human Resources $378.14 $2,613.53 $5,606.82 $8,598.4825 001-1400 City Clerk $186.89 $1,306.76 $0.00 $1,493.6526 001-1800 City Attorney $773.72 $0.00 $0.00 $773.7230 001-1900 Fiscal Services $1,788.43 $7,187.20 $17,621.42 $26,597.0535 001-1910 Purchasing $591.43 $2,613.53 $0.00 $3,204.9636 001-2060 TV Government Access $198.50 $653.38 $0.00 $851.8862 700-5030 Unemployment Insurance $51.94 $163.35 $0.00 $215.2863 700-5040 Liability Insurance $3,591.04 $555.37 $0.00 $4,146.4165 700-5300 City Attorney $1,112.55 $0.00 $0.00 $1,112.5566 702-3800 Fleet Maintenance $1,780.17 $2,613.53 $0.00 $4,393.7067 703-3700 Information Systems Services $1,619.19 $2,613.53 $0.00 $4,232.7268 704-3200 Building Maintenance $919.70 $1,960.14 $0.00 $2,879.8469 705-4500 Central Services $2,365.96 $0.00 $0.00 $2,365.9671 761-3100 Account & Collection Service $2,673.77 $5,227.05 $2,402.92 $10,303.7472 761-3110 Meter Reading & Service $621.41 $2,613.53 $0.00 $3,234.9480 001-1210 Economic Development $346.56 $653.38 $0.00 $999.9485 001-1500 Elections $0.39 $0.00 $0.00 $0.3995 001-2200 Police $12,903.98 $25,481.87 $8,009.74 $46,395.59 100 001-2210 Dispatch $1,308.74 $3,920.29 $0.00 $5,229.03105 001-2300 Animal Control $281.72 $653.38 $0.00 $935.10110 001-2400 Fire $3,918.17 $0.00 $3,203.90 $7,122.07115 001-2700 Building & Safety $1,409.99 $2,613.53 $800.97 $4,824.48120 001-2740 Code Enforcement $586.77 $653.38 $1,601.95 $2,842.10125 001-2800 Planning $1,086.62 $2,613.53 $16,820.45 $20,520.59130 001-3000 Engineering $2,142.11 $2,613.53 $10,412.66 $15,168.30135 001-3600 Parks $1,244.01 $1,960.14 $3,203.90 $6,408.05140 001-4000 Recreation $1,050.37 $4,900.36 $1,601.95 $7,552.68145 001-4010 Aquatics $353.31 $3,234.24 $0.00 $3,587.55 Prepared by Client Page 32
660
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 10: 001-1000 City Council
Seq # Department Name Council
Support - Fiscal
Council
Support -
Personnel
Council
SupportAgendas
Total
150 001-4020 Day Care $30.33 $0.00 $0.00 $30.33155 001-4050 Senior Center $201.36 $653.38 $0.00 $854.74160 001-5400 Community Enhancement $162.12 $0.00 $0.00 $162.12165 002 Developer Deposit Fund $545.03 $0.00 $0.00 $545.03170 005 SA Adminstration $2.54 $0.00 $9,611.69 $9,614.22175 100 Gas Tax Street $2,484.81 $3,266.91 $0.00 $5,751.72180 101 Measure A Street $1,427.24 $0.00 $800.97 $2,228.22185 102 RMRA (SB1) Gas Tax $769.47 $0.00 $0.00 $769.47190 110 C.D.B.G. $96.14 $0.00 $0.00 $96.14200 132 Air Quality Improvement $18.69 $0.00 $0.00 $18.69210 148 Supplemental Law Enforcement $21.24 $0.00 $0.00 $21.24215 150 State Park Bond Act $0.03 $0.00 $0.00 $0.03220 200 Special Donations $1.32 $0.00 $0.00 $1.32230 201-4050 Senior Center $1.64 $0.00 $0.00 $1.64235 201-4060 Senior Center Advisory Board $0.45 $0.00 $0.00 $0.45240 202 Animal Control Reserve $0.03 $0.00 $0.00 $0.03245 203 Police Volunteer $0.20 $0.00 $0.00 $0.20247 222 American Rescue Plan Act $2,622.72 $0.00 $0.00 $2,622.72265 370 Area Police Computer (001) $0.19 $0.00 $0.00 $0.19270 375 Fair Oaks #2004-1 Debt Service $193.21 $0.00 $0.00 $193.21275 376 Cameo Homes (001) $0.31 $0.00 $0.00 $0.31280 400 Police Facilities Development $0.20 $0.00 $0.00 $0.20285 410 Fire Facility Development $0.21 $0.00 $0.00 $0.21290 420 Traffic Control Facility $7.63 $0.00 $0.00 $7.63300 430 General Facilities $164.49 $0.00 $3,203.90 $3,368.39310 444 Wilson Median $0.14 $0.00 $0.00 $0.14315 451 Park Development $296.65 $0.00 $0.00 $296.65320 470 Capital Improvement $0.09 $0.00 $1,601.95 $1,602.04325 600 Airport $508.63 $1,306.76 $0.00 $1,815.39335 610 5800 Fixed Route $3,734.24 $7,840.58 $5,606.82 $17,181.63340 610 5850 Dial-A-Ride $459.71 $653.38 $0.00 $1,113.09345 660 Water Operations $13,172.15 $13,721.01 $3,203.90 $30,097.05350 661 Water Capital Facility Fee $1,937.89 $0.00 $0.00 $1,937.89355 662 Irrigation Water $2.49 $0.00 $0.00 $2.49 Prepared by Client Page 33
661
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 10: 001-1000 City Council
Seq # Department Name Council
Support - Fiscal
Council
Support -
Personnel
Council
SupportAgendas
Total
360 663 BUA Water Capital Project $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service $697.56 $0.00 $0.00 $697.56375 670-7000 Electric $19,471.91 $19,601.44 $15,218.50 $54,291.85380 670-7010 Generation & Transmission $22,742.84 $653.38 $0.00 $23,396.22390 673 Electric Improvement $4,292.79 $0.00 $0.00 $4,292.79395 674 2007/2015 Elec Rev Bond Project $24.46 $0.00 $0.00 $24.46400 675 Public Benefit $569.54 $0.00 $0.00 $569.54405 678 2007 Elec Rev Bond Debt Service $995.32 $0.00 $0.00 $995.32410 680 Wastewater Operations $5,197.89 $2,613.53 $2,402.92 $10,214.33415 681 Wastewater Capital Facility Fees $43.38 $0.00 $0.00 $43.38420 682 Wastewater Tertiary $1.80 $0.00 $0.00 $1.80425 683 BUA WWtr Capital Project $2.33 $0.00 $0.00 $2.33435 689 BUA Wastewater Debt Service $55.21 $0.00 $3,203.90 $3,259.10440 001-9600 Refuse $1,068.50 $1,372.10 $0.00 $2,440.60475 805 Redevelopment Obligation Retirement Fund
$2,443.94 $0.00 $0.00 $2,443.94
480 810 Successor Housing Agency $755.60 $0.00 $0.00 $755.60485 830 Debt Service $953.52 $0.00 $0.00 $953.52490 840 BEA Capital Project $74.43 $0.00 $0.00 $74.43495 841 BEA L/M Capital Project $0.05 $0.00 $0.00 $0.05500 850 Successor Agency $15.27 $0.00 $0.00 $15.27530 Unallowable & Genl Govt $4,538.38 $1,306.76 $3,203.90 $9,049.04 Direct Bills $0.00 $0.00 $0.00 $0.00Total $139,796.55 $139,796.55 $139,796.55 $419,389.64 Prepared by Client Page 34
662
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1200 City Manager
Nature and Extent of Services
The Office of the City Manager is responsible for the implementation and administration of goals, policies, procedures, and programs adopted by the City Council. This requires ongoing planning, organization, direction, and evaluation of the City’s programs and resources. The City Manager’s Office researches and prepares recommendations for consideration by the City Council on issues facing the City. The City Manager’s Office is also responsible for the implementation of the City’s Strategic Plan Goals and Objectives adopted by the City Council.

City Manager costs are distributed by the following functions:

City Mgr Support-Fiscal - Costs have been allocated based on total operating budget per department.

City Mgr Support-Personnel - Costs have been allocated based on number of FTE's per department.

Prepared by Client Page 35 663
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 15: 001-1200 City ManagerDescription Type Amount General Admin City Mgr Support-Fiscal
City Mgt
SupportPersonnel
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 Fringe Benefits S $369,909.82 $0.00 $184,954.91 $184,954.91Subtotal - Personnel Costs $369,909.82 $0.00 $184,954.91 $184,954.91Services & Supplies Cost CAPITAL EXPENDITURES D $17,240.00 $0.00 $0.00 $0.00 CONTRACT SVC REPAIR/MAINT S $0.00 $0.00 $0.00 $0.00 CONTRACT SVC-EMPLOYEE SPC S $445.09 $0.00 $222.54 $222.54 CONTRACT SVC-PROFESSIONAL S $51,619.06 $0.00 $25,809.53 $25,809.53 CONTRACTUAL SERVICES S $13,291.34 $0.00 $6,645.67 $6,645.67 CONTRACTUAL SVC-UTILITIES S $3,272.40 $0.00 $1,636.20 $1,636.20 DEPARTMENTAL SUPPLIES S $116.88 $0.00 $58.44 $58.44 INTERFUND SERVICE PYMTS S $52,035.16 $0.00 $26,017.58 $26,017.58 MANAGEMENT AND SUPPORT S $2,405.62 $0.00 $1,202.81 $1,202.81 NONCAPITALIZED ASSETS S $3,300.63 $0.00 $1,650.32 $1,650.32 SALARY & WAGES S1 $704,951.16 $0.00 $352,475.58 $352,475.58 SUNDRY CHARGES/SPC PRGRMS S $781.87 $0.00 $390.94 $390.94Subtotal - Services & Supplies $849,459.21 $0.00 $416,109.60 $416,109.60Department Cost Total $1,219,369.03 $0.00 $601,064.52 $601,064.52Adjustments to Cost CAPITAL EXPENDITURES D -$17,240.00 $0.00 $0.00 $0.00Subtotal - Adjustments -$17,240.00 0 0 0Total Costs After Adjustments $1,202,129.03 $0.00 $601,064.52 $601,064.52General Admin Distribution $0.00 $0.00 $0.00Grand Total $1,202,129.03 $0.00 $601,064.52 $601,064.52 Prepared by Client Page 36
664
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 15: 001-1200 City Manager Seq # Department/Cost Pool First Incoming Second
Incoming
City Mgr
Support-Fiscal
City Mgt
SupportPersonnel
5 Non-Dept $1,766.27 $526.80 $1,146.54 $1,146.54
Subtotal - 001-0001 NonDepartmental $1,766.27 $526.80 $1,146.54 $1,146.54 10 Council Support - Fiscal $574.38 $656.06 $615.22 $615.2210 Council Support - Personnel $2,111.73 $2,461.94 $2,286.83 $2,286.8310 Council Support-Agendas $6,535.81 $7,881.72 $7,208.76 $7,208.76 Subtotal - 001-1000 City Council $9,221.92 $10,999.72 $10,110.82 $10,110.82 15 City Mgr Support-Fiscal $0.00 $5,330.51 $2,665.26 $2,665.2615 City Mgt Support-Personnel $0.00 $19,598.02 $9,799.01 $9,799.01 Subtotal - 001-1200 City Manager $0.00 $24,928.53 $12,464.26 $12,464.26 17 Public Information $0.00 $4,778.26 $2,389.13 $2,389.13 Subtotal - 001-1220 PublicInformation
$0.00 $4,778.26 $2,389.13 $2,389.13
18 Grants Mgmt $0.00 $3,774.43 $1,887.22 $1,887.22
Subtotal - 001-1230 GrantsManagement
$0.00 $3,774.43 $1,887.22 $1,887.22
20 HR Support $0.00 $12,755.06 $6,377.53 $6,377.53
Subtotal - 001-1300 HumanResources
$0.00 $12,755.06 $6,377.53 $6,377.53
25 City Clerk Support-Fiscal $0.00 $192.93 $96.47 $96.4725 City Clerk Support-Personnel $0.00 $709.33 $354.66 $354.6625 City Clerk Support-Agendas $0.00 $10,976.82 $5,488.41 $5,488.41 Subtotal - 001-1400 City Clerk $0.00 $11,879.07 $5,939.54 $5,939.54 26 001-1800 City Attorney $0.00 $23,856.52 $11,928.26 $11,928.26 Subtotal - 001-1800 City Attorney $0.00 $23,856.52 $11,928.26 $11,928.26 30 Budget $0.00 $3,999.29 $1,999.65 $1,999.6530 Gen'l Accounting $0.00 $4,001.83 $2,000.92 $2,000.9230 Payroll $0.00 $9,066.45 $4,533.23 $4,533.2330 Accounts Payable $0.00 $3,444.69 $1,722.35 $1,722.3530 Business License $0.00 $1,122.28 $561.14 $561.1430 AR (Non-Utility Billing) $0.00 $1,880.15 $940.07 $940.07 Subtotal - 001-1900 Fiscal Services $0.00 $23,514.70 $11,757.35 $11,757.35 35 # of POs $0.00 $2,366.65 $1,183.33 $1,183.3335 $ Amount of POs $0.00 $1,119.08 $559.54 $559.54 Subtotal - 001-1910 Purchasing $0.00 $3,485.73 $1,742.87 $1,742.87 Prepared by Client Page 37
665
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 15: 001-1200 City Manager Seq # Department/Cost Pool First Incoming Second
Incoming
City Mgr
Support-Fiscal
City Mgt
SupportPersonnel
36 001-2060 TV Government Access $0.00 $6,915.79 $3,457.90 $3,457.90 Subtotal - 001-2060 TV GovernmentAccess
$0.00 $6,915.79 $3,457.90 $3,457.90
62 Unemployment Ins $0.00 $7,031.21 $3,515.60 $3,515.60 Subtotal - 700-5030 UnemploymentInsurance
$0.00 $7,031.21 $3,515.60 $3,515.60
63 Liability Insurance (Exp) $0.00 $27,073.36 $13,536.68 $13,536.6863 Liability Insurance (FTE) $0.00 $27,794.03 $13,897.02 $13,897.02 Subtotal - 700-5040 LiabilityInsurance
$0.00 $54,867.39 $27,433.70 $27,433.70
65 Attorney Support $0.00 $14,304.84 $7,152.42 $7,152.4265 # of FTEs $0.00 $51,230.05 $25,615.02 $25,615.02 Subtotal - 700-5300 City Attorney $0.00 $65,534.89 $32,767.44 $32,767.44 66 Vehicle Maintenance $0.00 $364.72 $182.36 $182.3666 CNG Gas Contract $0.00 $1,156.27 $578.13 $578.13 Subtotal - 702-3800 FleetMaintenance
$0.00 $1,520.99 $760.50 $760.50
67 Info Services Support $0.00 $40,037.28 $20,018.64 $20,018.6467 Phone Support $0.00 $15,765.64 $7,882.82 $7,882.8267 Security $0.00 $17,914.62 $8,957.31 $8,957.31 Subtotal - 703-3700 InformationSystems Services
$0.00 $73,717.54 $36,858.77 $36,858.77
68 City Hall $0.00 $17,149.09 $8,574.55 $8,574.55
Subtotal - 704-3200 BuildingMaintenance
$0.00 $17,149.09 $8,574.55 $8,574.55
69 Central Services- Fiscal $0.00 $11,069.45 $5,534.72 $5,534.7269 Central Services- Personnel $0.00 $40,697.63 $20,348.82 $20,348.82 Subtotal - 705-4500 Central Services $0.00 $51,767.08 $25,883.54 $25,883.54 Total Incoming $10,988.19 $399,002.81 $204,995.50 $204,995.50C. Total Allocated $1,612,120.03 $806,060.01 $806,060.01 50% 50%
Prepared by Client Page 38
666
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: City Mgr Support-Fiscal Seq. 15: 001-1200 City Manager Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 203,465.85 0.15% $889.46 $0.00 $889.46 $0.00 $889.46 10 001-1000 City Council 195,790.74 0.14% $855.91 $0.00 $855.91 $0.00 $855.9115 001-1200 City Manager 1,219,369.03 0.88% $5,330.51 $0.00 $5,330.51 $0.00 $5,330.5117 001-1220 Public Information 143,880.64 0.1% $628.98 $0.00 $628.98 $209.32 $838.3018 001-1230 Grants Management 137,722.42 0.1% $602.06 $0.00 $602.06 $200.36 $802.4220 001-1300 Human Resources 374,733.89 0.27% $1,638.16 $0.00 $1,638.16 $545.16 $2,183.3225 001-1400 City Clerk 185,205.24 0.13% $809.63 $0.00 $809.63 $269.44 $1,079.0726 001-1800 City Attorney 766,758.17 0.55% $3,351.91 $0.00 $3,351.91 $1,115.48 $4,467.3930 001-1900 Fiscal Services 1,772,346.93 1.28% $7,747.87 $0.00 $7,747.87 $2,578.41 $10,326.2835 001-1910 Purchasing 586,114.71 0.42% $2,562.22 $0.00 $2,562.22 $852.68 $3,414.9036 001-2060 TV Government Access 196,712.55 0.14% $859.94 $0.00 $859.94 $286.18 $1,146.1162 700-5030 Unemployment Insurance 51,470.69 0.04% $225.01 $0.00 $225.01 $74.88 $299.8963 700-5040 Liability Insurance 3,558,737.58 2.56% $15,557.14 $0.00 $15,557.14 $5,177.25 $20,734.3965 700-5300 City Attorney 1,102,543.23 0.79% $4,819.80 $0.00 $4,819.80 $1,603.98 $6,423.7866 702-3800 Fleet Maintenance 1,764,161.15 1.27% $7,712.09 $0.00 $7,712.09 $2,566.50 $10,278.5967 703-3700 Information Systems Services 1,604,626.66 1.16% $7,014.68 $0.00 $7,014.68 $2,334.41 $9,349.0968 704-3200 Building Maintenance 911,423.93 0.66% $3,984.32 $0.00 $3,984.32 $1,325.94 $5,310.2669 705-4500 Central Services 2,344,673.44 1.69% $10,249.82 $0.00 $10,249.82 $3,411.03 $13,660.8571 761-3100 Account & Collection Service 2,649,716.75 1.91% $11,583.33 $0.00 $11,583.33 $3,854.81 $15,438.1372 761-3110 Meter Reading & Service 615,822.54 0.44% $2,692.09 $0.00 $2,692.09 $895.90 $3,587.9980 001-1210 Economic Development 343,439.71 0.25% $1,501.36 $0.00 $1,501.36 $499.64 $2,000.9985 001-1500 Elections 383.40 0% $1.68 $0.00 $1.68 $0.56 $2.2395 001-2200 Police 12,787,907.17 9.22% $55,902.76 $0.00 $55,902.76 $18,603.84 $74,506.60 100 001-2210 Dispatch 1,296,965.41 0.93% $5,669.73 $0.00 $5,669.73 $1,886.82 $7,556.55105 001-2300 Animal Control 279,184.55 0.2% $1,220.46 $0.00 $1,220.46 $406.16 $1,626.62110 001-2400 Fire 3,882,928.46 2.8% $16,974.35 $0.00 $16,974.35 $5,648.88 $22,623.23115 001-2700 Building & Safety 1,397,301.95 1.01% $6,108.35 $0.00 $6,108.35 $2,032.79 $8,141.15120 001-2740 Code Enforcement 581,490.21 0.42% $2,542.00 $0.00 $2,542.00 $845.95 $3,387.96125 001-2800 Planning 1,076,844.26 0.78% $4,707.46 $0.00 $4,707.46 $1,566.59 $6,274.05130 001-3000 Engineering 2,122,842.18 1.53% $9,280.08 $0.00 $9,280.08 $3,088.31 $12,368.39135 001-3600 Parks 1,232,819.27 0.89% $5,389.31 $0.00 $5,389.31 $1,793.50 $7,182.82140 001-4000 Recreation 1,040,921.74 0.75% $4,550.42 $0.00 $4,550.42 $1,514.33 $6,064.76145 001-4010 Aquatics 350,135.19 0.25% $1,530.63 $0.00 $1,530.63 $509.38 $2,040.00 Prepared by Client Page 39
667
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: City Mgr Support-Fiscal Seq. 15: 001-1200 City Manager Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
150 001-4020 Day Care 30,059.07 0.02% $131.40 $0.00 $131.40 $43.73 $175.13155 001-4050 Senior Center 199,545.96 0.14% $872.32 $0.00 $872.32 $290.30 $1,162.62160 001-5400 Community Enhancement 160,658.34 0.12% $702.32 $0.00 $702.32 $233.73 $936.05165 002 Developer Deposit Fund 540,124.83 0.39% $2,361.17 $0.00 $2,361.17 $785.77 $3,146.95170 005 SA Adminstration 2,512.44 0% $10.98 $0.00 $10.98 $3.66 $14.64175 100 Gas Tax Street 2,462,459.43 1.77% $10,764.72 $0.00 $10,764.72 $3,582.38 $14,347.11180 101 Measure A Street 1,414,405.54 1.02% $6,183.12 $0.00 $6,183.12 $2,057.68 $8,240.80185 102 RMRA (SB1) Gas Tax 762,549.03 0.55% $3,333.51 $0.00 $3,333.51 $1,109.36 $4,442.86190 110 C.D.B.G. 95,274.32 0.07% $416.49 $0.00 $416.49 $138.61 $555.10200 132 Air Quality Improvement 18,524.48 0.01% $80.98 $0.00 $80.98 $26.95 $107.93210 148 Supplemental Law Enforcement 21,051.74 0.02% $92.03 $0.00 $92.03 $30.63 $122.65215 150 State Park Bond Act 28.52 0% $0.12 $0.00 $0.12 $0.04 $0.17220 200 Special Donations 1,305.96 0% $5.71 $0.00 $5.71 $1.90 $7.61230 201-4050 Senior Center 1,622.90 0% $7.09 $0.00 $7.09 $2.36 $9.46235 201-4060 Senior Center Advisory Board 442.02 0% $1.93 $0.00 $1.93 $0.64 $2.58240 202 Animal Control Reserve 28.52 0% $0.12 $0.00 $0.12 $0.04 $0.17245 203 Police Volunteer 199.36 0% $0.87 $0.00 $0.87 $0.29 $1.16247 222 American Rescue Plan Act 2,599,126.84 1.87% $11,362.17 $0.00 $11,362.17 $3,781.21 $15,143.38265 370 Area Police Computer (001) 191.85 0% $0.84 $0.00 $0.84 $0.28 $1.12270 375 Fair Oaks #2004-1 Debt Service 191,476.17 0.14% $837.04 $0.00 $837.04 $278.56 $1,115.60275 376 Cameo Homes (001) 310.00 0% $1.36 $0.00 $1.36 $0.45 $1.81280 400 Police Facilities Development 193.88 0% $0.85 $0.00 $0.85 $0.28 $1.13285 410 Fire Facility Development 210.96 0% $0.92 $0.00 $0.92 $0.31 $1.23290 420 Traffic Control Facility 7,559.16 0.01% $33.05 $0.00 $33.05 $11.00 $44.04300 430 General Facilities 163,011.51 0.12% $712.61 $0.00 $712.61 $237.15 $949.76310 444 Wilson Median 136.84 0% $0.60 $0.00 $0.60 $0.20 $0.80315 451 Park Development 293,986.12 0.21% $1,285.17 $0.00 $1,285.17 $427.69 $1,712.86320 470 Capital Improvement 88.40 0% $0.39 $0.00 $0.39 $0.13 $0.52325 600 Airport 504,052.77 0.36% $2,203.48 $0.00 $2,203.48 $733.30 $2,936.78335 610 5800 Fixed Route 3,700,651.16 2.67% $16,177.52 $0.00 $16,177.52 $5,383.70 $21,561.23340 610 5850 Dial-A-Ride 455,574.88 0.33% $1,991.56 $0.00 $1,991.56 $662.77 $2,654.33345 660 Water Operations 13,053,659.13 9.41% $57,064.51 $0.00 $57,064.51 $18,990.45 $76,054.96350 661 Water Capital Facility Fee 1,920,460.61 1.38% $8,395.36 $0.00 $8,395.36 $2,793.88 $11,189.24 Prepared by Client Page 40
668
Allocation Basis Units: Total Operating Budget
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: City Mgr Support-Fiscal Seq. 15: 001-1200 City Manager Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
355 662 Irrigation Water 2,472.46 0% $10.81 $0.00 $10.81 $3.60 $14.41360 663 BUA Water Capital Project 0.01 0% $0.00 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service 691,281.84 0.5% $3,021.96 $0.00 $3,021.96 $1,005.68 $4,027.64375 670-7000 Electric 19,296,748.73 13.91% $84,356.38 $0.00 $84,356.38 $28,072.90 $112,429.28380 670-7010 Generation & Transmission 22,538,256.14 16.24% $98,526.74 $0.00 $98,526.74 $32,788.64 $131,315.38390 673 Electric Improvement 4,254,170.20 3.07% $18,597.25 $0.00 $18,597.25 $6,188.96 $24,786.21395 674 2007/2015 Elec Rev Bond Project 24,238.13 0.02% $105.96 $0.00 $105.96 $35.26 $141.22400 675 Public Benefit 564,420.35 0.41% $2,467.38 $0.00 $2,467.38 $821.12 $3,288.50405 678 2007 Elec Rev Bond Debt Service 986,371.34 0.71% $4,311.96 $0.00 $4,311.96 $1,434.97 $5,746.93410 680 Wastewater Operations 5,151,131.35 3.71% $22,518.34 $0.00 $22,518.34 $7,493.86 $30,012.21415 681 Wastewater Capital Facility Fees 42,993.09 0.03% $187.95 $0.00 $187.95 $62.55 $250.49420 682 Wastewater Tertiary 1,782.49 0% $7.79 $0.00 $7.79 $2.59 $10.39425 683 BUA WWtr Capital Project 2,313.63 0% $10.11 $0.00 $10.11 $3.37 $13.48435 689 BUA Wastewater Debt Service 54,710.31 0.04% $239.17 $0.00 $239.17 $79.59 $318.76440 001-9600 Refuse 1,058,891.78 0.76% $4,628.98 $0.00 $4,628.98 $1,540.48 $6,169.46475 805 Redevelopment Obligation Retirement Fund
2,421,960.12 1.75% $10,587.68 $0.00 $10,587.68 $3,523.47 $14,111.15 480 810 Successor Housing Agency 748,804.26 0.54% $3,273.42 $0.00 $3,273.42 $1,089.36 $4,362.78485 830 Debt Service 944,943.63 0.68% $4,130.85 $0.00 $4,130.85 $1,374.70 $5,505.56490 840 BEA Capital Project 73,761.58 0.05% $322.45 $0.00 $322.45 $107.31 $429.76495 841 BEA L/M Capital Project 45.60 0% $0.20 $0.00 $0.20 $0.07 $0.27500 850 Successor Agency 15,132.00 0.01% $66.15 $0.00 $66.15 $22.01 $88.16530 Unallowable & Genl Govt 4,497,556.24 3.24% $19,661.22 $0.00 $19,661.22 $6,543.04 $26,204.26 SubTotal 138,751,907.66 100% $606,558.61 $0.00 $606,558.61 $199,501.40 $806,060.01Direct Bills $0.00 $0.00Total $606,558.61 $806,060.01 Prepared by Client Page 41
669
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: City Mgt Support-Personnel Seq. 15: 001-1200 City Manager Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $13,998.58 $0.00 $13,998.58 $0.00 $13,998.5815 001-1200 City Manager 7.00 3.23% $19,598.02 $0.00 $19,598.02 $0.00 $19,598.0217 001-1220 Public Information 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.5618 001-1230 Grants Management 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.5620 001-1300 Human Resources 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.2325 001-1400 City Clerk 2.00 0.92% $5,599.43 $0.00 $5,599.43 $1,949.68 $7,549.1230 001-1900 Fiscal Services 11.00 5.08% $30,796.88 $0.00 $30,796.88 $10,723.26 $41,520.1435 001-1910 Purchasing 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.2336 001-2060 TV Government Access 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.5662 700-5030 Unemployment Insurance 0.25 0.12% $699.93 $0.00 $699.93 $243.71 $943.6463 700-5040 Liability Insurance 0.85 0.39% $2,379.76 $0.00 $2,379.76 $828.62 $3,208.3766 702-3800 Fleet Maintenance 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.2367 703-3700 Information Systems Services 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.2368 704-3200 Building Maintenance 3.00 1.38% $8,399.15 $0.00 $8,399.15 $2,924.53 $11,323.6871 761-3100 Account & Collection Service 8.00 3.69% $22,397.73 $0.00 $22,397.73 $7,798.74 $30,196.4772 761-3110 Meter Reading & Service 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.2380 001-1210 Economic Development 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.5695 001-2200 Police 39.00 18% $109,188.95 $0.00 $109,188.95 $38,018.84 $147,207.78 100 001-2210 Dispatch 6.00 2.77% $16,798.30 $0.00 $16,798.30 $5,849.05 $22,647.35105 001-2300 Animal Control 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.56115 001-2700 Building & Safety 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.23120 001-2740 Code Enforcement 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.56125 001-2800 Planning 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.23130 001-3000 Engineering 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.23135 001-3600 Parks 3.00 1.38% $8,399.15 $0.00 $8,399.15 $2,924.53 $11,323.68140 001-4000 Recreation 7.50 3.46% $20,997.87 $0.00 $20,997.87 $7,311.31 $28,309.19145 001-4010 Aquatics 4.95 2.28% $13,858.60 $0.00 $13,858.60 $4,825.47 $18,684.07155 001-4050 Senior Center 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.56175 100 Gas Tax Street 5.00 2.31% $13,998.58 $0.00 $13,998.58 $4,874.21 $18,872.79325 600 Airport 2.00 0.92% $5,599.43 $0.00 $5,599.43 $1,949.68 $7,549.12335 610 5800 Fixed Route 12.00 5.54% $33,596.60 $0.00 $33,596.60 $11,698.10 $45,294.70340 610 5850 Dial-A-Ride 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.56345 660 Water Operations 21.00 9.69% $58,794.05 $0.00 $58,794.05 $20,471.68 $79,265.73 Prepared by Client Page 42
670
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: City Mgt Support-Personnel Seq. 15: 001-1200 City Manager Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
375 670-7000 Electric 30.00 13.85% $83,991.50 $0.00 $83,991.50 $29,245.26 $113,236.76380 670-7010 Generation & Transmission 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.56410 680 Wastewater Operations 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.23440 001-9600 Refuse 2.10 0.97% $5,879.40 $0.00 $5,879.40 $2,047.17 $7,926.57530 Unallowable & Genl Govt 2.00 0.92% $5,599.43 $0.00 $5,599.43 $1,949.68 $7,549.12 SubTotal 216.65 100% $606,558.61 $0.00 $606,558.61 $199,501.40 $806,060.01Direct Bills $0.00 $0.00Total $606,558.61 $806,060.01 Prepared by Client Page 43
671
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 15: 001-1200 City Manager
Seq # Department Name City Mgr
Support-Fiscal
City Mgt
SupportPersonnel
Total
5 001-0001 Non-Departmental $889.46 $0.00 $889.46
10 001-1000 City Council $855.91 $13,998.58 $14,854.4915 001-1200 City Manager $5,330.51 $19,598.02 $24,928.5317 001-1220 Public Information $838.30 $3,774.56 $4,612.8618 001-1230 Grants Management $802.42 $3,774.56 $4,576.9820 001-1300 Human Resources $2,183.32 $15,098.23 $17,281.5625 001-1400 City Clerk $1,079.07 $7,549.12 $8,628.1826 001-1800 City Attorney $4,467.39 $0.00 $4,467.3930 001-1900 Fiscal Services $10,326.28 $41,520.14 $51,846.4335 001-1910 Purchasing $3,414.90 $15,098.23 $18,513.1336 001-2060 TV Government Access $1,146.11 $3,774.56 $4,920.6762 700-5030 Unemployment Insurance $299.89 $943.64 $1,243.5363 700-5040 Liability Insurance $20,734.39 $3,208.37 $23,942.7665 700-5300 City Attorney $6,423.78 $0.00 $6,423.7866 702-3800 Fleet Maintenance $10,278.59 $15,098.23 $25,376.8267 703-3700 Information Systems Services $9,349.09 $15,098.23 $24,447.3268 704-3200 Building Maintenance $5,310.26 $11,323.68 $16,633.9369 705-4500 Central Services $13,660.85 $0.00 $13,660.8571 761-3100 Account & Collection Service $15,438.13 $30,196.47 $45,634.6072 761-3110 Meter Reading & Service $3,587.99 $15,098.23 $18,686.2280 001-1210 Economic Development $2,000.99 $3,774.56 $5,775.5585 001-1500 Elections $2.23 $0.00 $2.2395 001-2200 Police $74,506.60 $147,207.78 $221,714.39 100 001-2210 Dispatch $7,556.55 $22,647.35 $30,203.90105 001-2300 Animal Control $1,626.62 $3,774.56 $5,401.18110 001-2400 Fire $22,623.23 $0.00 $22,623.23115 001-2700 Building & Safety $8,141.15 $15,098.23 $23,239.38120 001-2740 Code Enforcement $3,387.96 $3,774.56 $7,162.51125 001-2800 Planning $6,274.05 $15,098.23 $21,372.29130 001-3000 Engineering $12,368.39 $15,098.23 $27,466.62135 001-3600 Parks $7,182.82 $11,323.68 $18,506.49140 001-4000 Recreation $6,064.76 $28,309.19 $34,373.95145 001-4010 Aquatics $2,040.00 $18,684.07 $20,724.07150 001-4020 Day Care $175.13 $0.00 $175.13 Prepared by Client Page 44
672
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 15: 001-1200 City Manager
Seq # Department Name City Mgr
Support-Fiscal
City Mgt
SupportPersonnel
Total
155 001-4050 Senior Center $1,162.62 $3,774.56 $4,937.18160 001-5400 Community Enhancement $936.05 $0.00 $936.05165 002 Developer Deposit Fund $3,146.95 $0.00 $3,146.95170 005 SA Adminstration $14.64 $0.00 $14.64175 100 Gas Tax Street $14,347.11 $18,872.79 $33,219.90180 101 Measure A Street $8,240.80 $0.00 $8,240.80185 102 RMRA (SB1) Gas Tax $4,442.86 $0.00 $4,442.86190 110 C.D.B.G. $555.10 $0.00 $555.10200 132 Air Quality Improvement $107.93 $0.00 $107.93210 148 Supplemental Law Enforcement $122.65 $0.00 $122.65215 150 State Park Bond Act $0.17 $0.00 $0.17220 200 Special Donations $7.61 $0.00 $7.61230 201-4050 Senior Center $9.46 $0.00 $9.46235 201-4060 Senior Center Advisory Board $2.58 $0.00 $2.58240 202 Animal Control Reserve $0.17 $0.00 $0.17245 203 Police Volunteer $1.16 $0.00 $1.16247 222 American Rescue Plan Act $15,143.38 $0.00 $15,143.38265 370 Area Police Computer (001) $1.12 $0.00 $1.12270 375 Fair Oaks #2004-1 Debt Service $1,115.60 $0.00 $1,115.60275 376 Cameo Homes (001) $1.81 $0.00 $1.81280 400 Police Facilities Development $1.13 $0.00 $1.13285 410 Fire Facility Development $1.23 $0.00 $1.23290 420 Traffic Control Facility $44.04 $0.00 $44.04300 430 General Facilities $949.76 $0.00 $949.76310 444 Wilson Median $0.80 $0.00 $0.80315 451 Park Development $1,712.86 $0.00 $1,712.86320 470 Capital Improvement $0.52 $0.00 $0.52325 600 Airport $2,936.78 $7,549.12 $10,485.90335 610 5800 Fixed Route $21,561.23 $45,294.70 $66,855.93340 610 5850 Dial-A-Ride $2,654.33 $3,774.56 $6,428.89345 660 Water Operations $76,054.96 $79,265.73 $155,320.69350 661 Water Capital Facility Fee $11,189.24 $0.00 $11,189.24355 662 Irrigation Water $14.41 $0.00 $14.41360 663 BUA Water Capital Project $0.00 $0.00 $0.00 Prepared by Client Page 45
673
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 15: 001-1200 City Manager
Seq # Department Name City Mgr
Support-Fiscal
City Mgt
SupportPersonnel
Total
365 669 BUA Water Debt Service $4,027.64 $0.00 $4,027.64375 670-7000 Electric $112,429.28 $113,236.76 $225,666.04380 670-7010 Generation & Transmission $131,315.38 $3,774.56 $135,089.94390 673 Electric Improvement $24,786.21 $0.00 $24,786.21395 674 2007/2015 Elec Rev Bond Project $141.22 $0.00 $141.22400 675 Public Benefit $3,288.50 $0.00 $3,288.50405 678 2007 Elec Rev Bond Debt Service $5,746.93 $0.00 $5,746.93410 680 Wastewater Operations $30,012.21 $15,098.23 $45,110.44415 681 Wastewater Capital Facility Fees $250.49 $0.00 $250.49420 682 Wastewater Tertiary $10.39 $0.00 $10.39425 683 BUA WWtr Capital Project $13.48 $0.00 $13.48435 689 BUA Wastewater Debt Service $318.76 $0.00 $318.76440 001-9600 Refuse $6,169.46 $7,926.57 $14,096.03475 805 Redevelopment Obligation Retirement Fund
$14,111.15 $0.00 $14,111.15
480 810 Successor Housing Agency $4,362.78 $0.00 $4,362.78485 830 Debt Service $5,505.56 $0.00 $5,505.56490 840 BEA Capital Project $429.76 $0.00 $429.76495 841 BEA L/M Capital Project $0.27 $0.00 $0.27500 850 Successor Agency $88.16 $0.00 $88.16530 Unallowable & Genl Govt $26,204.26 $7,549.12 $33,753.38 Direct Bills $0.00 $0.00 $0.00Total $806,060.01 $806,060.01 $1,612,120.03 Prepared by Client Page 46
674
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1220 Public Information
Nature and Extent of Services
The Public Information Office is comprised of 1 employee offering a variety of services to the general public, city departments and city staff in order to promote transparency between the City and the public with the goal of increasing communications about public meetings and gatherings and the operations, initiatives, and services the City offers.

Public Information costs are distributed by the following function:

Public Information Office Support - Costs have been allocated based on number of FTE's per department.

Prepared by Client Page 47 675
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 17: 001-1220 Public
Information
Description Type Amount General Admin Public
Information
Personnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits S $43,328.40 $0.00 $43,328.40Subtotal - Personnel Costs $43,328.40 $0.00 $43,328.40Services & Supplies Cost CONTRACT SVC-EMPLOYEE SPC S $0.00 $0.00 $0.00 CONTRACTUAL SERVICES S $1,571.26 $0.00 $1,571.26 CONTRACTUAL SVC-UTILITIES S $290.63 $0.00 $290.63 MANAGEMENT AND SUPPORT S $351.85 $0.00 $351.85 NONCAPITALIZED ASSETS S $1,082.80 $0.00 $1,082.80 SALARY & WAGES S1 $96,598.80 $0.00 $96,598.80 SUNDRY CHARGES/SPC PRGRMS S $656.90 $0.00 $656.90Subtotal - Services & Supplies $100,552.24 $0.00 $100,552.24Department Cost Total $143,880.64 $0.00 $143,880.64Adjustments to CostSubtotal - Adjustments $0.00 0 0Total Costs After Adjustments $143,880.64 $0.00 $143,880.64General Admin Distribution $0.00 $0.00Grand Total $143,880.64 $0.00 $143,880.64 Prepared by Client Page 48
676
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 17: 001-1220 Public Information
Seq # Department/Cost Pool First Incoming Second
Incoming
Public
Information
5 Non-Dept $208.41 $62.16 $270.57
Subtotal - 001-0001 NonDepartmental $208.41 $62.16 $270.57 10 Council Support - Fiscal $67.77 $77.41 $145.1910 Council Support - Personnel $301.68 $351.71 $653.38 Subtotal - 001-1000 City Council $369.45 $429.12 $798.57 15 City Mgr Support-Fiscal $628.98 $209.32 $838.3015 City Mgt Support-Personnel $2,799.72 $974.84 $3,774.56 Subtotal - 001-1200 City Manager $3,428.70 $1,184.16 $4,612.86 17 Public Information $0.00 $682.61 $682.61
Subtotal - 001-1220 PublicInformation
$0.00 $682.61 $682.61
20 HR Support $0.00 $1,822.15 $1,822.15
Subtotal - 001-1300 HumanResources
$0.00 $1,822.15 $1,822.15
25 City Clerk Support-Fiscal $0.00 $22.77 $22.7725 City Clerk Support-Personnel $0.00 $101.33 $101.33 Subtotal - 001-1400 City Clerk $0.00 $124.10 $124.10
26 001-1800 City Attorney $0.00 $3,408.07 $3,408.07
Subtotal - 001-1800 City Attorney $0.00 $3,408.07 $3,408.07 30 Budget $0.00 $471.90 $471.9030 Gen'l Accounting $0.00 $1,237.41 $1,237.4130 Payroll $0.00 $1,295.21 $1,295.2130 Accounts Payable $0.00 $589.98 $589.9830 Business License $0.00 $132.43 $132.4330 AR (Non-Utility Billing) $0.00 $318.86 $318.86 Subtotal - 001-1900 Fiscal Services $0.00 $4,045.77 $4,045.77 35 # of POs $0.00 $281.74 $281.7435 $ Amount of POs $0.00 $32.93 $32.93 Subtotal - 001-1910 Purchasing $0.00 $314.67 $314.67
36 001-2060 TV Government Access $0.00 $987.97 $987.97
Subtotal - 001-2060 TV GovernmentAccess
$0.00 $987.97 $987.97
63 Liability Insurance (Exp) $0.00 $3,194.55 $3,194.5563 Liability Insurance (FTE) $0.00 $3,970.58 $3,970.58 Prepared by Client Page 49
677
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 17: 001-1220 Public Information
Seq # Department/Cost Pool First Incoming Second
Incoming
Public
Information
Subtotal - 700-5040 LiabilityInsurance
$0.00 $7,165.12 $7,165.12
65 # of FTEs $0.00 $7,318.58 $7,318.58
Subtotal - 700-5300 City Attorney $0.00 $7,318.58 $7,318.58 67 Security $0.00 $2,559.23 $2,559.23
Subtotal - 703-3700 InformationSystems Services
$0.00 $2,559.23 $2,559.23
68 City Hall $0.00 $2,449.87 $2,449.87
Subtotal - 704-3200 BuildingMaintenance
$0.00 $2,449.87 $2,449.87
69 Central Services- Fiscal $0.00 $1,306.15 $1,306.1569 Central Services- Personnel $0.00 $5,813.95 $5,813.95 Subtotal - 705-4500 Central Services $0.00 $7,120.10 $7,120.10 Total Incoming $4,006.56 $39,673.68 $43,680.24C. Total Allocated $187,560.88 $187,560.88 100%
Prepared by Client Page 50
678
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Public Information Seq. 17: 001-1220 Public Information
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $3,413.04 $0.00 $3,413.04 $0.00 $3,413.0415 001-1200 City Manager 7.00 3.23% $4,778.26 $0.00 $4,778.26 $0.00 $4,778.2617 001-1220 Public Information 1.00 0.46% $682.61 $0.00 $682.61 $0.00 $682.6118 001-1230 Grants Management 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.4220 001-1300 Human Resources 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.6925 001-1400 City Clerk 2.00 0.92% $1,365.22 $0.00 $1,365.22 $389.63 $1,754.8430 001-1900 Fiscal Services 11.00 5.08% $7,508.70 $0.00 $7,508.70 $2,142.94 $9,651.6435 001-1910 Purchasing 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.6936 001-2060 TV Government Access 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.4262 700-5030 Unemployment Insurance 0.25 0.12% $170.65 $0.00 $170.65 $48.70 $219.3663 700-5040 Liability Insurance 0.85 0.39% $580.22 $0.00 $580.22 $165.59 $745.8166 702-3800 Fleet Maintenance 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.6967 703-3700 Information Systems Services 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.6968 704-3200 Building Maintenance 3.00 1.38% $2,047.83 $0.00 $2,047.83 $584.44 $2,632.2771 761-3100 Account & Collection Service 8.00 3.69% $5,460.87 $0.00 $5,460.87 $1,558.50 $7,019.3872 761-3110 Meter Reading & Service 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.6980 001-1210 Economic Development 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.4295 001-2200 Police 39.00 18% $26,621.74 $0.00 $26,621.74 $7,597.71 $34,219.45 100 001-2210 Dispatch 6.00 2.77% $4,095.65 $0.00 $4,095.65 $1,168.88 $5,264.53105 001-2300 Animal Control 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.42115 001-2700 Building & Safety 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.69120 001-2740 Code Enforcement 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.42125 001-2800 Planning 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.69130 001-3000 Engineering 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.69135 001-3600 Parks 3.00 1.38% $2,047.83 $0.00 $2,047.83 $584.44 $2,632.27140 001-4000 Recreation 7.50 3.46% $5,119.57 $0.00 $5,119.57 $1,461.10 $6,580.66145 001-4010 Aquatics 4.95 2.28% $3,378.91 $0.00 $3,378.91 $964.32 $4,343.24155 001-4050 Senior Center 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.42175 100 Gas Tax Street 5.00 2.31% $3,413.04 $0.00 $3,413.04 $974.07 $4,387.11325 600 Airport 2.00 0.92% $1,365.22 $0.00 $1,365.22 $389.63 $1,754.84335 610 5800 Fixed Route 12.00 5.54% $8,191.31 $0.00 $8,191.31 $2,337.76 $10,529.06340 610 5850 Dial-A-Ride 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.42 Prepared by Client Page 51
679
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Public Information Seq. 17: 001-1220 Public Information
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
345 660 Water Operations 21.00 9.69% $14,334.79 $0.00 $14,334.79 $4,091.07 $18,425.86375 670-7000 Electric 30.00 13.85% $20,478.26 $0.00 $20,478.26 $5,844.39 $26,322.66380 670-7010 Generation & Transmission 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.42410 680 Wastewater Operations 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.69440 001-9600 Refuse 2.10 0.97% $1,433.48 $0.00 $1,433.48 $409.11 $1,842.59530 Unallowable & Genl Govt 2.00 0.92% $1,365.22 $0.00 $1,365.22 $389.63 $1,754.84 SubTotal 216.65 100% $147,887.20 $0.00 $147,887.20 $39,673.68 $187,560.88Direct Bills $0.00 $0.00Total $147,887.20 $187,560.88 Prepared by Client Page 52
680
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 17: 001-1220 Public
Information
Seq # Department Name Public
Information
Total
10 001-1000 City Council $3,413.04 $3,413.0415 001-1200 City Manager $4,778.26 $4,778.2617 001-1220 Public Information $682.61 $682.6118 001-1230 Grants Management $877.42 $877.4220 001-1300 Human Resources $3,509.69 $3,509.6925 001-1400 City Clerk $1,754.84 $1,754.8430 001-1900 Fiscal Services $9,651.64 $9,651.6435 001-1910 Purchasing $3,509.69 $3,509.6936 001-2060 TV Government Access $877.42 $877.4262 700-5030 Unemployment Insurance $219.36 $219.3663 700-5040 Liability Insurance $745.81 $745.8166 702-3800 Fleet Maintenance $3,509.69 $3,509.6967 703-3700 Information Systems Services $3,509.69 $3,509.6968 704-3200 Building Maintenance $2,632.27 $2,632.2771 761-3100 Account & Collection Service $7,019.38 $7,019.3872 761-3110 Meter Reading & Service $3,509.69 $3,509.6980 001-1210 Economic Development $877.42 $877.4295 001-2200 Police $34,219.45 $34,219.45 100 001-2210 Dispatch $5,264.53 $5,264.53105 001-2300 Animal Control $877.42 $877.42115 001-2700 Building & Safety $3,509.69 $3,509.69120 001-2740 Code Enforcement $877.42 $877.42125 001-2800 Planning $3,509.69 $3,509.69130 001-3000 Engineering $3,509.69 $3,509.69135 001-3600 Parks $2,632.27 $2,632.27140 001-4000 Recreation $6,580.66 $6,580.66145 001-4010 Aquatics $4,343.24 $4,343.24155 001-4050 Senior Center $877.42 $877.42175 100 Gas Tax Street $4,387.11 $4,387.11325 600 Airport $1,754.84 $1,754.84335 610 5800 Fixed Route $10,529.06 $10,529.06340 610 5850 Dial-A-Ride $877.42 $877.42345 660 Water Operations $18,425.86 $18,425.86 Prepared by Client Page 53
681
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 17: 001-1220 Public
Information
Seq # Department Name Public
Information
Total
375 670-7000 Electric $26,322.66 $26,322.66380 670-7010 Generation & Transmission $877.42 $877.42410 680 Wastewater Operations $3,509.69 $3,509.69440 001-9600 Refuse $1,842.59 $1,842.59530 Unallowable & Genl Govt $1,754.84 $1,754.84 Direct Bills $0.00 $0.00Total $187,560.88 $187,560.88
Prepared by Client Page 54
682
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1230 Grants Management
Nature and Extent of Services
The Grants Management Office is comprised of 1 employee that works to find, secure, and report on federal, state, county, and other grant funding opportunities for the City.

Grants Management costs are distributed by the following function:

Grants Management Support - Costs have been allocated based on costs identified and reported in the Schedule of Expenditures of Federal Awards that are audited as a part of the City Single Audit.

Prepared by Client Page 55 683
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 18: 001-1230 Grants
Management
Description Type Amount General Admin Grants MgmtPersonnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits S $42,570.24 $0.00 $42,570.24Subtotal - Personnel Costs $42,570.24 $0.00 $42,570.24Services & Supplies Cost CONTRACT SVC-EMPLOYEE SPC S $300.00 $0.00 $300.00 CONTRACTUAL SERVICES S $43.10 $0.00 $43.10 CONTRACTUAL SVC-UTILITIES S $264.98 $0.00 $264.98 SALARY & WAGES S1 $94,544.10 $0.00 $94,544.10Subtotal - Services & Supplies $95,152.18 $0.00 $95,152.18Department Cost Total $137,722.42 $0.00 $137,722.42Adjustments to CostSubtotal - Adjustments $0.00 0 0Total Costs After Adjustments $137,722.42 $0.00 $137,722.42General Admin Distribution $0.00 $0.00Grand Total $137,722.42 $0.00 $137,722.42 Prepared by Client Page 56
684
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 18: 001-1230 Grants Management
Seq # Department/Cost Pool First Incoming Second
Incoming
Grants Mgmt
5 Non-Dept $199.49 $59.50 $258.99
Subtotal - 001-0001 NonDepartmental $199.49 $59.50 $258.99 10 Council Support - Fiscal $64.87 $74.10 $138.9710 Council Support - Personnel $301.68 $351.71 $653.3810 Council Support-Agendas $1,089.30 $1,313.62 $2,402.92 Subtotal - 001-1000 City Council $1,455.85 $1,739.42 $3,195.28 15 City Mgr Support-Fiscal $602.06 $200.36 $802.4215 City Mgt Support-Personnel $2,799.72 $974.84 $3,774.56 Subtotal - 001-1200 City Manager $3,401.77 $1,175.20 $4,576.98 17 Public Information $682.61 $194.81 $877.42
Subtotal - 001-1220 PublicInformation
$682.61 $194.81 $877.42
20 HR Support $0.00 $1,822.15 $1,822.15
Subtotal - 001-1300 HumanResources
$0.00 $1,822.15 $1,822.15
25 City Clerk Support-Fiscal $0.00 $21.79 $21.7925 City Clerk Support-Personnel $0.00 $101.33 $101.3325 City Clerk Support-Agendas $0.00 $1,829.47 $1,829.47 Subtotal - 001-1400 City Clerk $0.00 $1,952.59 $1,952.59 26 001-1800 City Attorney $0.00 $3,408.07 $3,408.07
Subtotal - 001-1800 City Attorney $0.00 $3,408.07 $3,408.07 30 Budget $0.00 $451.70 $451.7030 Gen'l Accounting $0.00 $1,311.13 $1,311.1330 Payroll $0.00 $1,295.21 $1,295.2130 Accounts Payable $0.00 $209.35 $209.3530 Business License $0.00 $126.76 $126.7630 AR (Non-Utility Billing) $0.00 $120.95 $120.95 Subtotal - 001-1900 Fiscal Services $0.00 $3,515.09 $3,515.09 36 001-2060 TV Government Access $0.00 $987.97 $987.97
Subtotal - 001-2060 TV GovernmentAccess
$0.00 $987.97 $987.97
63 Liability Insurance (Exp) $0.00 $3,057.82 $3,057.8263 Liability Insurance (FTE) $0.00 $3,970.58 $3,970.58 Prepared by Client Page 57
685
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 18: 001-1230 Grants Management
Seq # Department/Cost Pool First Incoming Second
Incoming
Grants Mgmt
Subtotal - 700-5040 LiabilityInsurance
$0.00 $7,028.39 $7,028.39
65 # of FTEs $0.00 $7,318.58 $7,318.58
Subtotal - 700-5300 City Attorney $0.00 $7,318.58 $7,318.58 67 Security $0.00 $2,559.23 $2,559.23
Subtotal - 703-3700 InformationSystems Services
$0.00 $2,559.23 $2,559.23
68 City Hall $0.00 $2,449.87 $2,449.87
Subtotal - 704-3200 BuildingMaintenance
$0.00 $2,449.87 $2,449.87
69 Central Services- Fiscal $0.00 $1,250.25 $1,250.2569 Central Services- Personnel $0.00 $5,813.95 $5,813.95 Subtotal - 705-4500 Central Services $0.00 $7,064.19 $7,064.19 Total Incoming $5,739.73 $41,275.08 $47,014.81C. Total Allocated $184,737.23 $184,737.23 100%
Prepared by Client Page 58
686
Allocation Basis Units: $ of Federal Expenditures
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Grants Mgmt Seq. 18: 001-1230 Grants Management
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
15 001-1200 City Manager 86,888.08 2.63% $3,774.43 $0.00 $3,774.43 $0.00 $3,774.4362 700-5030 Unemployment Insurance 221.23 0.01% $9.61 $0.00 $9.61 $2.84 $12.4563 700-5040 Liability Insurance 934.31 0.03% $40.59 $0.00 $40.59 $11.99 $52.5867 703-3700 Information Systems Services 545,757.81 16.53% $23,707.81 $0.00 $23,707.81 $7,005.21 $30,713.0368 704-3200 Building Maintenance 374.09 0.01% $16.25 $0.00 $16.25 $4.80 $21.0571 761-3100 Account & Collection Service 36.82 0% $1.60 $0.00 $1.60 $0.47 $2.0795 001-2200 Police 1,256,068.78 38.03% $54,563.85 $0.00 $54,563.85 $16,122.58 $70,686.43 130 001-3000 Engineering 1,526.26 0.05% $66.30 $0.00 $66.30 $19.59 $85.89175 100 Gas Tax Street 42,877.80 1.3% $1,862.62 $0.00 $1,862.62 $550.37 $2,412.99190 110 C.D.B.G. 92,270.48 2.79% $4,008.25 $0.00 $4,008.25 $1,184.36 $5,192.61300 430 General Facilities 84,248.18 2.55% $3,659.76 $0.00 $3,659.76 $1,081.39 $4,741.14325 600 Airport 261.32 0.01% $11.35 $0.00 $11.35 $3.35 $14.71345 660 Water Operations 732,438.91 22.18% $31,817.27 $0.00 $31,817.27 $9,401.40 $41,218.68410 680 Wastewater Operations 81,526.16 2.47% $3,541.51 $0.00 $3,541.51 $1,046.45 $4,587.96530 Unallowable & Genl Govt 377,092.15 11.42% $16,380.95 $0.00 $16,380.95 $4,840.26 $21,221.21 SubTotal 3,302,522.38 100% $143,462.15 $0.00 $143,462.15 $41,275.08 $184,737.23Direct Bills $0.00 $0.00Total $143,462.15 $184,737.23 Prepared by Client Page 59
687
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 18: 001-1230 Grants
Management
Seq # Department Name Grants Mgmt Total
15 001-1200 City Manager $3,774.43 $3,774.4362 700-5030 Unemployment Insurance $12.45 $12.4563 700-5040 Liability Insurance $52.58 $52.5867 703-3700 Information Systems Services $30,713.03 $30,713.0368 704-3200 Building Maintenance $21.05 $21.0571 761-3100 Account & Collection Service $2.07 $2.0795 001-2200 Police $70,686.43 $70,686.43 130 001-3000 Engineering $85.89 $85.89175 100 Gas Tax Street $2,412.99 $2,412.99190 110 C.D.B.G. $5,192.61 $5,192.61300 430 General Facilities $4,741.14 $4,741.14325 600 Airport $14.71 $14.71345 660 Water Operations $41,218.68 $41,218.68410 680 Wastewater Operations $4,587.96 $4,587.96530 Unallowable & Genl Govt $21,221.21 $21,221.21 Direct Bills $0.00 $0.00Total $184,737.23 $184,737.23
Prepared by Client Page 60
688
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1300 Human Resources
Nature and Extent of Services
The Human Resources Department is comprised of 4 divisions offering a variety of services to the general public, city departments and city staff in order to promote the health, well-being, safety, economic and career growth of its many talented and hard-working employees.

Human Resources costs are distributed by the following function:

HR Support - Costs have been allocated based on number of FTE's per department.

Prepared by Client Page 61 689
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 20: 001-1300 Human
Resources
Description Type Amount General Admin HR SupportPersonnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits S $64,316.21 $0.00 $64,316.21Subtotal - Personnel Costs $64,316.21 $0.00 $64,316.21Services & Supplies Cost CONTRACT SVC REPAIR/MAINT S $760.05 $0.00 $760.05 CONTRACT SVC-EMPLOYEE SPC S $3,129.42 $0.00 $3,129.42 CONTRACT SVC-PROFESSIONAL S $55,095.58 $0.00 $55,095.58 CONTRACTUAL SERVICES S $26,004.04 $0.00 $26,004.04 CONTRACTUAL SVC-UTILITIES S $1,163.16 $0.00 $1,163.16 DEPARTMENTAL SUPPLIES S $6,034.56 $0.00 $6,034.56 INTERFUND SERVICE PYMTS S $36,183.04 $0.00 $36,183.04 MANAGEMENT AND SUPPORT S $2,875.89 $0.00 $2,875.89 NONCAPITALIZED ASSETS S $1,938.13 $0.00 $1,938.13 SALARY & WAGES S1 $118,547.92 $0.00 $118,547.92 SUNDRY CHARGES/SPC PRGRMS S $58,685.89 $0.00 $58,685.89Subtotal - Services & Supplies $310,417.68 $0.00 $310,417.68Department Cost Total $374,733.89 $0.00 $374,733.89Adjustments to CostSubtotal - Adjustments $0.00 0 0Total Costs After Adjustments $374,733.89 $0.00 $374,733.89General Admin Distribution $0.00 $0.00Grand Total $374,733.89 $0.00 $374,733.89 Prepared by Client Page 62
690
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 20: 001-1300 Human Resources
Seq # Department/Cost Pool First Incoming Second
Incoming
HR Support
5 Non-Dept $542.81 $161.90 $704.70
Subtotal - 001-0001 NonDepartmental $542.81 $161.90 $704.70 10 Council Support - Fiscal $176.52 $201.62 $378.1410 Council Support - Personnel $1,206.70 $1,406.82 $2,613.5310 Council Support-Agendas $2,541.70 $3,065.11 $5,606.82 Subtotal - 001-1000 City Council $3,924.92 $4,673.55 $8,598.48 15 City Mgr Support-Fiscal $1,638.16 $545.16 $2,183.3215 City Mgt Support-Personnel $11,198.87 $3,899.37 $15,098.23 Subtotal - 001-1200 City Manager $12,837.03 $4,444.53 $17,281.56 17 Public Information $2,730.44 $779.25 $3,509.69
Subtotal - 001-1220 PublicInformation
$2,730.44 $779.25 $3,509.69
20 HR Support $0.00 $7,288.61 $7,288.61
Subtotal - 001-1300 HumanResources
$0.00 $7,288.61 $7,288.61
25 City Clerk Support-Fiscal $0.00 $59.29 $59.2925 City Clerk Support-Personnel $0.00 $405.33 $405.3325 City Clerk Support-Agendas $0.00 $4,268.76 $4,268.76 Subtotal - 001-1400 City Clerk $0.00 $4,733.38 $4,733.38 26 001-1800 City Attorney $0.00 $13,632.30 $13,632.30
Subtotal - 001-1800 City Attorney $0.00 $13,632.30 $13,632.30 30 Budget $0.00 $1,229.05 $1,229.0530 Gen'l Accounting $0.00 $4,428.34 $4,428.3430 Payroll $0.00 $5,180.83 $5,180.8330 Accounts Payable $0.00 $7,802.90 $7,802.9030 Business License $0.00 $344.90 $344.9030 AR (Non-Utility Billing) $0.00 $4,189.10 $4,189.10 Subtotal - 001-1900 Fiscal Services $0.00 $23,175.13 $23,175.13 35 # of POs $0.00 $1,183.33 $1,183.3335 $ Amount of POs $0.00 $80.79 $80.79 Subtotal - 001-1910 Purchasing $0.00 $1,264.12 $1,264.12 36 001-2060 TV Government Access $0.00 $3,951.88 $3,951.88 Subtotal - 001-2060 TV GovernmentAccess
$0.00 $3,951.88 $3,951.88
Prepared by Client Page 63
691
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 20: 001-1300 Human Resources
Seq # Department/Cost Pool First Incoming Second
Incoming
HR Support
63 Liability Insurance (Exp) $0.00 $8,320.13 $8,320.1363 Liability Insurance (FTE) $0.00 $15,882.30 $15,882.30 Subtotal - 700-5040 LiabilityInsurance
$0.00 $24,202.43 $24,202.43
65 Attorney Support $0.00 $238,402.05 $238,402.0565 # of FTEs $0.00 $29,274.31 $29,274.31 Subtotal - 700-5300 City Attorney $0.00 $267,676.37 $267,676.37 67 Info Services Support $0.00 $21,838.51 $21,838.5167 Phone Support $0.00 $6,131.08 $6,131.0867 Security $0.00 $10,236.92 $10,236.92 Subtotal - 703-3700 InformationSystems Services
$0.00 $38,206.52 $38,206.52
68 City Hall $0.00 $9,799.48 $9,799.48
Subtotal - 704-3200 BuildingMaintenance
$0.00 $9,799.48 $9,799.48
69 Central Services- Fiscal $0.00 $3,401.84 $3,401.8469 Central Services- Personnel $0.00 $23,255.79 $23,255.79 Subtotal - 705-4500 Central Services $0.00 $26,657.63 $26,657.63 Total Incoming $20,035.20 $430,647.07 $450,682.27C. Total Allocated $825,416.16 $825,416.16 100%
Prepared by Client Page 64
692
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: HR Support Seq. 20: 001-1300 Human Resources
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $9,110.76 $0.00 $9,110.76 $0.00 $9,110.7615 001-1200 City Manager 7.00 3.23% $12,755.06 $0.00 $12,755.06 $0.00 $12,755.0617 001-1220 Public Information 1.00 0.46% $1,822.15 $0.00 $1,822.15 $0.00 $1,822.1518 001-1230 Grants Management 1.00 0.46% $1,822.15 $0.00 $1,822.15 $0.00 $1,822.1520 001-1300 Human Resources 4.00 1.85% $7,288.61 $0.00 $7,288.61 $0.00 $7,288.6125 001-1400 City Clerk 2.00 0.92% $3,644.30 $0.00 $3,644.30 $4,335.74 $7,980.0430 001-1900 Fiscal Services 11.00 5.08% $20,043.66 $0.00 $20,043.66 $23,846.55 $43,890.2235 001-1910 Purchasing 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.0836 001-2060 TV Government Access 1.00 0.46% $1,822.15 $0.00 $1,822.15 $2,167.87 $3,990.0262 700-5030 Unemployment Insurance 0.25 0.12% $455.54 $0.00 $455.54 $541.97 $997.5063 700-5040 Liability Insurance 0.85 0.39% $1,548.83 $0.00 $1,548.83 $1,842.69 $3,391.5266 702-3800 Fleet Maintenance 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.0867 703-3700 Information Systems Services 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.0868 704-3200 Building Maintenance 3.00 1.38% $5,466.45 $0.00 $5,466.45 $6,503.61 $11,970.0671 761-3100 Account & Collection Service 8.00 3.69% $14,577.21 $0.00 $14,577.21 $17,342.95 $31,920.1672 761-3110 Meter Reading & Service 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.0880 001-1210 Economic Development 1.00 0.46% $1,822.15 $0.00 $1,822.15 $2,167.87 $3,990.0295 001-2200 Police 39.00 18% $71,063.90 $0.00 $71,063.90 $84,546.87 $155,610.77 100 001-2210 Dispatch 6.00 2.77% $10,932.91 $0.00 $10,932.91 $13,007.21 $23,940.12105 001-2300 Animal Control 1.00 0.46% $1,822.15 $0.00 $1,822.15 $2,167.87 $3,990.02115 001-2700 Building & Safety 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.08120 001-2740 Code Enforcement 1.00 0.46% $1,822.15 $0.00 $1,822.15 $2,167.87 $3,990.02125 001-2800 Planning 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.08130 001-3000 Engineering 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.08135 001-3600 Parks 3.00 1.38% $5,466.45 $0.00 $5,466.45 $6,503.61 $11,970.06140 001-4000 Recreation 7.50 3.46% $13,666.13 $0.00 $13,666.13 $16,259.01 $29,925.15145 001-4010 Aquatics 4.95 2.28% $9,019.65 $0.00 $9,019.65 $10,730.95 $19,750.60155 001-4050 Senior Center 1.00 0.46% $1,822.15 $0.00 $1,822.15 $2,167.87 $3,990.02175 100 Gas Tax Street 5.00 2.31% $9,110.76 $0.00 $9,110.76 $10,839.34 $19,950.10325 600 Airport 2.00 0.92% $3,644.30 $0.00 $3,644.30 $4,335.74 $7,980.04335 610 5800 Fixed Route 12.00 5.54% $21,865.82 $0.00 $21,865.82 $26,014.42 $47,880.24340 610 5850 Dial-A-Ride 1.00 0.46% $1,822.15 $0.00 $1,822.15 $2,167.87 $3,990.02 Prepared by Client Page 65
693
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: HR Support Seq. 20: 001-1300 Human Resources
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
345 660 Water Operations 21.00 9.69% $38,265.18 $0.00 $38,265.18 $45,525.24 $83,790.42375 670-7000 Electric 30.00 13.85% $54,664.54 $0.00 $54,664.54 $65,036.05 $119,700.59380 670-7010 Generation & Transmission 1.00 0.46% $1,822.15 $0.00 $1,822.15 $2,167.87 $3,990.02410 680 Wastewater Operations 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.08440 001-9600 Refuse 2.10 0.97% $3,826.52 $0.00 $3,826.52 $4,552.52 $8,379.04530 Unallowable & Genl Govt 2.00 0.92% $3,644.30 $0.00 $3,644.30 $4,335.74 $7,980.04 SubTotal 216.65 100% $394,769.09 $0.00 $394,769.09 $430,647.07 $825,416.16Direct Bills $0.00 $0.00Total $394,769.09 $825,416.16 Prepared by Client Page 66
694
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 20: 001-1300 Human
Resources
Seq # Department Name HR Support Total
10 001-1000 City Council $9,110.76 $9,110.7615 001-1200 City Manager $12,755.06 $12,755.0617 001-1220 Public Information $1,822.15 $1,822.1518 001-1230 Grants Management $1,822.15 $1,822.1520 001-1300 Human Resources $7,288.61 $7,288.6125 001-1400 City Clerk $7,980.04 $7,980.0430 001-1900 Fiscal Services $43,890.22 $43,890.2235 001-1910 Purchasing $15,960.08 $15,960.0836 001-2060 TV Government Access $3,990.02 $3,990.0262 700-5030 Unemployment Insurance $997.50 $997.5063 700-5040 Liability Insurance $3,391.52 $3,391.5266 702-3800 Fleet Maintenance $15,960.08 $15,960.0867 703-3700 Information Systems Services $15,960.08 $15,960.0868 704-3200 Building Maintenance $11,970.06 $11,970.0671 761-3100 Account & Collection Service $31,920.16 $31,920.1672 761-3110 Meter Reading & Service $15,960.08 $15,960.0880 001-1210 Economic Development $3,990.02 $3,990.0295 001-2200 Police $155,610.77 $155,610.77 100 001-2210 Dispatch $23,940.12 $23,940.12105 001-2300 Animal Control $3,990.02 $3,990.02115 001-2700 Building & Safety $15,960.08 $15,960.08120 001-2740 Code Enforcement $3,990.02 $3,990.02125 001-2800 Planning $15,960.08 $15,960.08130 001-3000 Engineering $15,960.08 $15,960.08135 001-3600 Parks $11,970.06 $11,970.06140 001-4000 Recreation $29,925.15 $29,925.15145 001-4010 Aquatics $19,750.60 $19,750.60155 001-4050 Senior Center $3,990.02 $3,990.02175 100 Gas Tax Street $19,950.10 $19,950.10325 600 Airport $7,980.04 $7,980.04335 610 5800 Fixed Route $47,880.24 $47,880.24340 610 5850 Dial-A-Ride $3,990.02 $3,990.02345 660 Water Operations $83,790.42 $83,790.42 Prepared by Client Page 67
695
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 20: 001-1300 Human
Resources
Seq # Department Name HR Support Total
375 670-7000 Electric $119,700.59 $119,700.59380 670-7010 Generation & Transmission $3,990.02 $3,990.02410 680 Wastewater Operations $15,960.08 $15,960.08440 001-9600 Refuse $8,379.04 $8,379.04530 Unallowable & Genl Govt $7,980.04 $7,980.04 Direct Bills $0.00 $0.00Total $825,416.16 $825,416.16
Prepared by Client Page 68
696
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1400 City Clerk
Nature and Extent of Services
The City Clerk Department provides Legislative Services, Records Management, and Election Services in compliance with State and municipal requirements. The City Clerk ensures that all documents certifying City Council actions are preserved and maintained as the official records and are accessible to the public. The City Clerk also compiles the City Council Meeting Agenda, verifies that legal notices have been posted and/or published, and maintains indexes of Minutes, Ordinances, and Resolutions adopted by the legislative body.

City Clerk costs are distributed by the following functions:

City Clerk Support-Fiscal - Costs have been allocated based on total operating budget per department.

City Clerk Support-Personnel - Costs have been allocated based on number of FTE's per department.

City Clerk Support-Agendas - Costs have been allocated based on number of agendas per department.

City Clerk Support-Boards & Comm - Costs have been allocated based on the number of Boards & Commissions per department in charge.

Elections - Costs have been allocated based on expenditures per department.

Prepared by Client Page 69 697
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 25: 001-1400 City ClerkDescription Type Amount General Admin City Clerk Support-Fiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
Support-Boards
& Comm
Elections
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fringe Benefits S $52,050.24 $0.00 $5,783.36 $5,783.36 $28,916.80 $5,783.36 $5,783.36Subtotal - Personnel Costs $52,050.24 $0.00 $5,783.36 $5,783.36 $28,916.80 $5,783.36 $5,783.36Services & Supplies Cost CONTRACT SVC-EMPLOYEE SPC S $403.22 $0.00 $44.80 $44.80 $224.01 $44.80 $44.80 CONTRACT SVC-PROFESSIONAL S $7,385.00 $0.00 $820.56 $820.56 $4,102.78 $820.56 $820.56 CONTRACTUAL SERVICES S $5,417.16 $0.00 $601.91 $601.91 $3,009.53 $601.91 $601.91 CONTRACTUAL SVC-UTILITIES S $460.28 $0.00 $51.14 $51.14 $255.71 $51.14 $51.14 INTERFUND SERVICE PYMTS S $16,928.80 $0.00 $1,880.98 $1,880.98 $9,404.89 $1,880.98 $1,880.98 MANAGEMENT AND SUPPORT S $7,672.70 $0.00 $852.52 $852.52 $4,262.61 $852.52 $852.52 NONCAPITALIZED ASSETS S $494.53 $0.00 $54.95 $54.95 $274.74 $54.95 $54.95 SALARY & WAGES S1 $94,393.31 $0.00 $10,488.15 $10,488.15 $52,440.73 $10,488.15 $10,488.15Subtotal - Services & Supplies $133,155.00 $0.00 $14,795.00 $14,795.00 $73,975.00 $14,795.00 $14,795.00Department Cost Total $185,205.24 $0.00 $20,578.36 $20,578.36 $102,891.80 $20,578.36 $20,578.36Adjustments to CostSubtotal - Adjustments $0.00 0 0 0 0 0 0Total Costs After Adjustments $185,205.24 $0.00 $20,578.36 $20,578.36 $102,891.80 $20,578.36 $20,578.36General Admin Distribution $0.00 $0.00 $0.00 $0.00 $0.00 $0.00Grand Total $185,205.24 $0.00 $20,578.36 $20,578.36 $102,891.80 $20,578.36 $20,578.36 Prepared by Client Page 70
698
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 25: 001-1400 City Clerk Seq # Department/Cost Pool First Incoming Second
Incoming
City Clerk
Support-Fiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
Support-Boards
& Comm
Elections
5 Non-Dept $268.27 $80.01 $38.70 $38.70 $193.49 $38.70 $38.70 Subtotal - 001-0001 NonDepartmental $268.27 $80.01 $38.70 $38.70 $193.49 $38.70 $38.70 10 Council Support - Fiscal $87.24 $99.65 $20.77 $20.77 $103.83 $20.77 $20.7710 Council Support - Personnel $603.35 $703.41 $145.20 $145.20 $725.98 $145.20 $145.20 Subtotal - 001-1000 City Council $690.59 $803.06 $165.96 $165.96 $829.81 $165.96 $165.96 15 City Mgr Support-Fiscal $809.63 $269.44 $119.90 $119.90 $599.48 $119.90 $119.9015 City Mgt Support-Personnel $5,599.43 $1,949.68 $838.79 $838.79 $4,193.95 $838.79 $838.79 Subtotal - 001-1200 City Manager $6,409.06 $2,219.12 $958.69 $958.69 $4,793.44 $958.69 $958.69 17 Public Information $1,365.22 $389.63 $194.98 $194.98 $974.91 $194.98 $194.98 Subtotal - 001-1220 PublicInformation
$1,365.22 $389.63 $194.98 $194.98 $974.91 $194.98 $194.98 20 HR Support $3,644.30 $4,335.74 $886.67 $886.67 $4,433.36 $886.67 $886.67 Subtotal - 001-1300 HumanResources
$3,644.30 $4,335.74 $886.67 $886.67 $4,433.36 $886.67 $886.67 25 City Clerk Support-Fiscal $0.00 $29.30 $3.26 $3.26 $16.28 $3.26 $3.2625 City Clerk Support-Personnel $0.00 $202.66 $22.52 $22.52 $112.59 $22.52 $22.52 Subtotal - 001-1400 City Clerk $0.00 $231.97 $25.77 $25.77 $128.87 $25.77 $25.77 26 001-1800 City Attorney $0.00 $6,816.15 $757.35 $757.35 $3,786.75 $757.35 $757.35 Subtotal - 001-1800 City Attorney $0.00 $6,816.15 $757.35 $757.35 $3,786.75 $757.35 $757.35 30 Budget $0.00 $607.44 $67.49 $67.49 $337.47 $67.49 $67.4930 Gen'l Accounting $0.00 $2,243.13 $249.24 $249.24 $1,246.18 $249.24 $249.2430 Payroll $0.00 $2,590.41 $287.82 $287.82 $1,439.12 $287.82 $287.8230 Accounts Payable $0.00 $2,835.69 $315.08 $315.08 $1,575.38 $315.08 $315.0830 Business License $0.00 $170.46 $18.94 $18.94 $94.70 $18.94 $18.9430 AR (Non-Utility Billing) $0.00 $1,627.26 $180.81 $180.81 $904.04 $180.81 $180.81 Subtotal - 001-1900 Fiscal Services $0.00 $10,074.39 $1,119.38 $1,119.38 $5,596.89 $1,119.38 $1,119.38 35 # of POs $0.00 $3,268.24 $363.14 $363.14 $1,815.69 $363.14 $363.1435 $ Amount of POs $0.00 $160.57 $17.84 $17.84 $89.21 $17.84 $17.84 Subtotal - 001-1910 Purchasing $0.00 $3,428.81 $380.98 $380.98 $1,904.89 $380.98 $380.98 36 001-2060 TV Government Access $0.00 $1,975.94 $219.55 $219.55 $1,097.74 $219.55 $219.55 Subtotal - 001-2060 TV GovernmentAccess
$0.00 $1,975.94 $219.55 $219.55 $1,097.74 $219.55 $219.55 63 Liability Insurance (Exp) $0.00 $4,112.07 $456.90 $456.90 $2,284.48 $456.90 $456.9063 Liability Insurance (FTE) $0.00 $7,941.15 $882.35 $882.35 $4,411.75 $882.35 $882.35 Prepared by Client Page 71
699
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 25: 001-1400 City Clerk Seq # Department/Cost Pool First Incoming Second
Incoming
City Clerk
Support-Fiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
Support-Boards
& Comm
Elections
Subtotal - 700-5040 LiabilityInsurance
$0.00 $12,053.22 $1,339.25 $1,339.25 $6,696.23 $1,339.25 $1,339.25 65 Attorney Support $0.00 $20,384.52 $2,264.95 $2,264.95 $11,324.73 $2,264.95 $2,264.9565 # of FTEs $0.00 $14,637.16 $1,626.35 $1,626.35 $8,131.75 $1,626.35 $1,626.35 Subtotal - 700-5300 City Attorney $0.00 $35,021.67 $3,891.30 $3,891.30 $19,456.49 $3,891.30 $3,891.30 67 Info Services Support $0.00 $10,919.26 $1,213.25 $1,213.25 $6,066.25 $1,213.25 $1,213.2567 Phone Support $0.00 $2,627.61 $291.96 $291.96 $1,459.78 $291.96 $291.9667 Security $0.00 $5,118.46 $568.72 $568.72 $2,843.59 $568.72 $568.72 Subtotal - 703-3700 InformationSystems Services
$0.00 $18,665.33 $2,073.93 $2,073.93 $10,369.63 $2,073.93 $2,073.93 68 City Hall $0.00 $4,899.74 $544.42 $544.42 $2,722.08 $544.42 $544.42 Subtotal - 704-3200 BuildingMaintenance
$0.00 $4,899.74 $544.42 $544.42 $2,722.08 $544.42 $544.42 69 Central Services- Fiscal $0.00 $1,681.30 $186.81 $186.81 $934.05 $186.81 $186.8169 Central Services- Personnel $0.00 $11,627.89 $1,291.99 $1,291.99 $6,459.94 $1,291.99 $1,291.99 Subtotal - 705-4500 Central Services $0.00 $13,309.19 $1,478.80 $1,478.80 $7,393.99 $1,478.80 $1,478.80 Total Incoming $12,377.45 $114,303.96 $14,075.71 $14,075.71 $70,378.56 $14,075.71 $14,075.71C. Total Allocated $311,886.65 $34,654.07 $34,654.07 $173,270.36 $34,654.07 $34,654.07

11.11% 11.11% 55.56% 11.11% 11.11%
Prepared by Client Page 72
700
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: City Clerk Support-Fiscal Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 203,465.85 0.15% $32.19 $0.00 $32.19 $0.00 $32.19 10 001-1000 City Council 195,790.74 0.14% $30.98 $0.00 $30.98 $0.00 $30.9815 001-1200 City Manager 1,219,369.03 0.88% $192.93 $0.00 $192.93 $0.00 $192.9317 001-1220 Public Information 143,880.64 0.1% $22.77 $0.00 $22.77 $0.00 $22.7718 001-1230 Grants Management 137,722.42 0.1% $21.79 $0.00 $21.79 $0.00 $21.7920 001-1300 Human Resources 374,733.89 0.27% $59.29 $0.00 $59.29 $0.00 $59.2925 001-1400 City Clerk 185,205.24 0.13% $29.30 $0.00 $29.30 $0.00 $29.3026 001-1800 City Attorney 766,758.17 0.55% $121.32 $0.00 $121.32 $71.45 $192.7730 001-1900 Fiscal Services 1,772,346.93 1.28% $280.42 $0.00 $280.42 $165.16 $445.5835 001-1910 Purchasing 586,114.71 0.42% $92.74 $0.00 $92.74 $54.62 $147.3536 001-2060 TV Government Access 196,712.55 0.14% $31.12 $0.00 $31.12 $18.33 $49.4662 700-5030 Unemployment Insurance 51,470.69 0.04% $8.14 $0.00 $8.14 $4.80 $12.9463 700-5040 Liability Insurance 3,558,737.58 2.56% $563.07 $0.00 $563.07 $331.62 $894.6965 700-5300 City Attorney 1,102,543.23 0.79% $174.45 $0.00 $174.45 $102.74 $277.1966 702-3800 Fleet Maintenance 1,764,161.15 1.27% $279.13 $0.00 $279.13 $164.39 $443.5267 703-3700 Information Systems Services 1,604,626.66 1.16% $253.89 $0.00 $253.89 $149.53 $403.4268 704-3200 Building Maintenance 911,423.93 0.66% $144.21 $0.00 $144.21 $84.93 $229.1469 705-4500 Central Services 2,344,673.44 1.69% $370.98 $0.00 $370.98 $218.49 $589.4771 761-3100 Account & Collection Service 2,649,716.75 1.91% $419.24 $0.00 $419.24 $246.92 $666.1672 761-3110 Meter Reading & Service 615,822.54 0.44% $97.44 $0.00 $97.44 $57.39 $154.8280 001-1210 Economic Development 343,439.71 0.25% $54.34 $0.00 $54.34 $32.00 $86.3485 001-1500 Elections 383.40 0% $0.06 $0.00 $0.06 $0.04 $0.1095 001-2200 Police 12,787,907.17 9.22% $2,023.33 $0.00 $2,023.33 $1,191.65 $3,214.98 100 001-2210 Dispatch 1,296,965.41 0.93% $205.21 $0.00 $205.21 $120.86 $326.07105 001-2300 Animal Control 279,184.55 0.2% $44.17 $0.00 $44.17 $26.02 $70.19110 001-2400 Fire 3,882,928.46 2.8% $614.37 $0.00 $614.37 $361.83 $976.20115 001-2700 Building & Safety 1,397,301.95 1.01% $221.08 $0.00 $221.08 $130.21 $351.29120 001-2740 Code Enforcement 581,490.21 0.42% $92.00 $0.00 $92.00 $54.19 $146.19125 001-2800 Planning 1,076,844.26 0.78% $170.38 $0.00 $170.38 $100.35 $270.73130 001-3000 Engineering 2,122,842.18 1.53% $335.88 $0.00 $335.88 $197.82 $533.70135 001-3600 Parks 1,232,819.27 0.89% $195.06 $0.00 $195.06 $114.88 $309.94140 001-4000 Recreation 1,040,921.74 0.75% $164.70 $0.00 $164.70 $97.00 $261.70145 001-4010 Aquatics 350,135.19 0.25% $55.40 $0.00 $55.40 $32.63 $88.03 Prepared by Client Page 73
701
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: City Clerk Support-Fiscal Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
150 001-4020 Day Care 30,059.07 0.02% $4.76 $0.00 $4.76 $2.80 $7.56155 001-4050 Senior Center 199,545.96 0.14% $31.57 $0.00 $31.57 $18.59 $50.17160 001-5400 Community Enhancement 160,658.34 0.12% $25.42 $0.00 $25.42 $14.97 $40.39165 002 Developer Deposit Fund 540,124.83 0.39% $85.46 $0.00 $85.46 $50.33 $135.79170 005 SA Adminstration 2,512.44 0% $0.40 $0.00 $0.40 $0.23 $0.63175 100 Gas Tax Street 2,462,459.43 1.77% $389.62 $0.00 $389.62 $229.47 $619.08180 101 Measure A Street 1,414,405.54 1.02% $223.79 $0.00 $223.79 $131.80 $355.59185 102 RMRA (SB1) Gas Tax 762,549.03 0.55% $120.65 $0.00 $120.65 $71.06 $191.71190 110 C.D.B.G. 95,274.32 0.07% $15.07 $0.00 $15.07 $8.88 $23.95200 132 Air Quality Improvement 18,524.48 0.01% $2.93 $0.00 $2.93 $1.73 $4.66210 148 Supplemental Law Enforcement 21,051.74 0.02% $3.33 $0.00 $3.33 $1.96 $5.29215 150 State Park Bond Act 28.52 0% $0.00 $0.00 $0.00 $0.00 $0.01220 200 Special Donations 1,305.96 0% $0.21 $0.00 $0.21 $0.12 $0.33230 201-4050 Senior Center 1,622.90 0% $0.26 $0.00 $0.26 $0.15 $0.41235 201-4060 Senior Center Advisory Board 442.02 0% $0.07 $0.00 $0.07 $0.04 $0.11240 202 Animal Control Reserve 28.52 0% $0.00 $0.00 $0.00 $0.00 $0.01245 203 Police Volunteer 199.36 0% $0.03 $0.00 $0.03 $0.02 $0.05247 222 American Rescue Plan Act 2,599,126.84 1.87% $411.24 $0.00 $411.24 $242.20 $653.44265 370 Area Police Computer (001) 191.85 0% $0.03 $0.00 $0.03 $0.02 $0.05270 375 Fair Oaks #2004-1 Debt Service 191,476.17 0.14% $30.30 $0.00 $30.30 $17.84 $48.14275 376 Cameo Homes (001) 310.00 0% $0.05 $0.00 $0.05 $0.03 $0.08280 400 Police Facilities Development 193.88 0% $0.03 $0.00 $0.03 $0.02 $0.05285 410 Fire Facility Development 210.96 0% $0.03 $0.00 $0.03 $0.02 $0.05290 420 Traffic Control Facility 7,559.16 0.01% $1.20 $0.00 $1.20 $0.70 $1.90300 430 General Facilities 163,011.51 0.12% $25.79 $0.00 $25.79 $15.19 $40.98310 444 Wilson Median 136.84 0% $0.02 $0.00 $0.02 $0.01 $0.03315 451 Park Development 293,986.12 0.21% $46.52 $0.00 $46.52 $27.40 $73.91320 470 Capital Improvement 88.40 0% $0.01 $0.00 $0.01 $0.01 $0.02325 600 Airport 504,052.77 0.36% $79.75 $0.00 $79.75 $46.97 $126.72335 610 5800 Fixed Route 3,700,651.16 2.67% $585.53 $0.00 $585.53 $344.85 $930.37340 610 5850 Dial-A-Ride 455,574.88 0.33% $72.08 $0.00 $72.08 $42.45 $114.54345 660 Water Operations 13,053,659.13 9.41% $2,065.38 $0.00 $2,065.38 $1,216.41 $3,281.79350 661 Water Capital Facility Fee 1,920,460.61 1.38% $303.86 $0.00 $303.86 $178.96 $482.82 Prepared by Client Page 74
702
Allocation Basis Units: Total Operating Budget
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: City Clerk Support-Fiscal Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
355 662 Irrigation Water 2,472.46 0% $0.39 $0.00 $0.39 $0.23 $0.62360 663 BUA Water Capital Project 0.01 0% $0.00 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service 691,281.84 0.5% $109.38 $0.00 $109.38 $64.42 $173.79375 670-7000 Electric 19,296,748.73 13.91% $3,053.17 $0.00 $3,053.17 $1,798.18 $4,851.35380 670-7010 Generation & Transmission 22,538,256.14 16.24% $3,566.05 $0.00 $3,566.05 $2,100.24 $5,666.30390 673 Electric Improvement 4,254,170.20 3.07% $673.10 $0.00 $673.10 $396.43 $1,069.53395 674 2007/2015 Elec Rev Bond Project 24,238.13 0.02% $3.84 $0.00 $3.84 $2.26 $6.09400 675 Public Benefit 564,420.35 0.41% $89.30 $0.00 $89.30 $52.60 $141.90405 678 2007 Elec Rev Bond Debt Service 986,371.34 0.71% $156.07 $0.00 $156.07 $91.92 $247.98410 680 Wastewater Operations 5,151,131.35 3.71% $815.02 $0.00 $815.02 $480.01 $1,295.04415 681 Wastewater Capital Facility Fees 42,993.09 0.03% $6.80 $0.00 $6.80 $4.01 $10.81420 682 Wastewater Tertiary 1,782.49 0% $0.28 $0.00 $0.28 $0.17 $0.45425 683 BUA WWtr Capital Project 2,313.63 0% $0.37 $0.00 $0.37 $0.22 $0.58435 689 BUA Wastewater Debt Service 54,710.31 0.04% $8.66 $0.00 $8.66 $5.10 $13.75440 001-9600 Refuse 1,058,891.78 0.76% $167.54 $0.00 $167.54 $98.67 $266.21475 805 Redevelopment Obligation Retirement Fund
2,421,960.12 1.75% $383.21 $0.00 $383.21 $225.69 $608.90 480 810 Successor Housing Agency 748,804.26 0.54% $118.48 $0.00 $118.48 $69.78 $188.26485 830 Debt Service 944,943.63 0.68% $149.51 $0.00 $149.51 $88.06 $237.57490 840 BEA Capital Project 73,761.58 0.05% $11.67 $0.00 $11.67 $6.87 $18.54495 841 BEA L/M Capital Project 45.60 0% $0.01 $0.00 $0.01 $0.00 $0.01500 850 Successor Agency 15,132.00 0.01% $2.39 $0.00 $2.39 $1.41 $3.80530 Unallowable & Genl Govt 4,497,556.24 3.24% $711.61 $0.00 $711.61 $419.11 $1,130.72 SubTotal 138,751,907.66 100% $21,953.63 $0.00 $21,953.63 $12,700.44 $34,654.07Direct Bills $0.00 $0.00Total $21,953.63 $34,654.07 Prepared by Client Page 75
703
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: City Clerk Support-Personnel Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $506.66 $0.00 $506.66 $0.00 $506.6615 001-1200 City Manager 7.00 3.23% $709.33 $0.00 $709.33 $0.00 $709.3317 001-1220 Public Information 1.00 0.46% $101.33 $0.00 $101.33 $0.00 $101.3318 001-1230 Grants Management 1.00 0.46% $101.33 $0.00 $101.33 $0.00 $101.3320 001-1300 Human Resources 4.00 1.85% $405.33 $0.00 $405.33 $0.00 $405.3325 001-1400 City Clerk 2.00 0.92% $202.66 $0.00 $202.66 $0.00 $202.6630 001-1900 Fiscal Services 11.00 5.08% $1,114.65 $0.00 $1,114.65 $710.42 $1,825.0835 001-1910 Purchasing 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.6636 001-2060 TV Government Access 1.00 0.46% $101.33 $0.00 $101.33 $64.58 $165.9262 700-5030 Unemployment Insurance 0.25 0.12% $25.33 $0.00 $25.33 $16.15 $41.4863 700-5040 Liability Insurance 0.85 0.39% $86.13 $0.00 $86.13 $54.90 $141.0366 702-3800 Fleet Maintenance 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.6667 703-3700 Information Systems Services 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.6668 704-3200 Building Maintenance 3.00 1.38% $304.00 $0.00 $304.00 $193.75 $497.7571 761-3100 Account & Collection Service 8.00 3.69% $810.66 $0.00 $810.66 $516.67 $1,327.3372 761-3110 Meter Reading & Service 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.6680 001-1210 Economic Development 1.00 0.46% $101.33 $0.00 $101.33 $64.58 $165.9295 001-2200 Police 39.00 18% $3,951.96 $0.00 $3,951.96 $2,518.78 $6,470.73 100 001-2210 Dispatch 6.00 2.77% $607.99 $0.00 $607.99 $387.50 $995.50105 001-2300 Animal Control 1.00 0.46% $101.33 $0.00 $101.33 $64.58 $165.92115 001-2700 Building & Safety 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.66120 001-2740 Code Enforcement 1.00 0.46% $101.33 $0.00 $101.33 $64.58 $165.92125 001-2800 Planning 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.66130 001-3000 Engineering 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.66135 001-3600 Parks 3.00 1.38% $304.00 $0.00 $304.00 $193.75 $497.75140 001-4000 Recreation 7.50 3.46% $759.99 $0.00 $759.99 $484.38 $1,244.37145 001-4010 Aquatics 4.95 2.28% $501.59 $0.00 $501.59 $319.69 $821.29155 001-4050 Senior Center 1.00 0.46% $101.33 $0.00 $101.33 $64.58 $165.92175 100 Gas Tax Street 5.00 2.31% $506.66 $0.00 $506.66 $322.92 $829.58325 600 Airport 2.00 0.92% $202.66 $0.00 $202.66 $129.17 $331.83335 610 5800 Fixed Route 12.00 5.54% $1,215.99 $0.00 $1,215.99 $775.01 $1,990.99340 610 5850 Dial-A-Ride 1.00 0.46% $101.33 $0.00 $101.33 $64.58 $165.92345 660 Water Operations 21.00 9.69% $2,127.98 $0.00 $2,127.98 $1,356.26 $3,484.24 Prepared by Client Page 76
704
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: City Clerk Support-Personnel Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
375 670-7000 Electric 30.00 13.85% $3,039.97 $0.00 $3,039.97 $1,937.52 $4,977.49380 670-7010 Generation & Transmission 1.00 0.46% $101.33 $0.00 $101.33 $64.58 $165.92410 680 Wastewater Operations 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.66440 001-9600 Refuse 2.10 0.97% $212.80 $0.00 $212.80 $135.63 $348.42530 Unallowable & Genl Govt 2.00 0.92% $202.66 $0.00 $202.66 $129.17 $331.83 SubTotal 216.65 100% $21,953.63 $0.00 $21,953.63 $12,700.44 $34,654.07Direct Bills $0.00 $0.00Total $21,953.63 $34,654.07 Prepared by Client Page 77
705
Allocation Basis Units: # of Council Agenda Items
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 3: City Clerk Support-Agendas Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 10 5.56% $6,098.23 $0.00 $6,098.23 $0.00 $6,098.2315 001-1200 City Manager 18 10% $10,976.82 $0.00 $10,976.82 $0.00 $10,976.8218 001-1230 Grants Management 3 1.67% $1,829.47 $0.00 $1,829.47 $0.00 $1,829.4720 001-1300 Human Resources 7 3.89% $4,268.76 $0.00 $4,268.76 $0.00 $4,268.7630 001-1900 Fiscal Services 22 12.22% $13,416.11 $0.00 $13,416.11 $9,838.37 $23,254.4871 761-3100 Account & Collection Service 3 1.67% $1,829.47 $0.00 $1,829.47 $1,341.60 $3,171.0795 001-2200 Police 10 5.56% $6,098.23 $0.00 $6,098.23 $4,471.99 $10,570.22 110 001-2400 Fire 4 2.22% $2,439.29 $0.00 $2,439.29 $1,788.79 $4,228.09115 001-2700 Building & Safety 1 0.56% $609.82 $0.00 $609.82 $447.20 $1,057.02120 001-2740 Code Enforcement 2 1.11% $1,219.65 $0.00 $1,219.65 $894.40 $2,114.04125 001-2800 Planning 21 11.67% $12,806.29 $0.00 $12,806.29 $9,391.17 $22,197.46130 001-3000 Engineering 13 7.22% $7,927.70 $0.00 $7,927.70 $5,813.58 $13,741.28135 001-3600 Parks 4 2.22% $2,439.29 $0.00 $2,439.29 $1,788.79 $4,228.09140 001-4000 Recreation 2 1.11% $1,219.65 $0.00 $1,219.65 $894.40 $2,114.04170 005 SA Adminstration 12 6.67% $7,317.88 $0.00 $7,317.88 $5,366.38 $12,684.26180 101 Measure A Street 1 0.56% $609.82 $0.00 $609.82 $447.20 $1,057.02300 430 General Facilities 4 2.22% $2,439.29 $0.00 $2,439.29 $1,788.79 $4,228.09320 470 Capital Improvement 2 1.11% $1,219.65 $0.00 $1,219.65 $894.40 $2,114.04335 610 5800 Fixed Route 7 3.89% $4,268.76 $0.00 $4,268.76 $3,130.39 $7,399.15345 660 Water Operations 4 2.22% $2,439.29 $0.00 $2,439.29 $1,788.79 $4,228.09375 670-7000 Electric 19 10.56% $11,586.64 $0.00 $11,586.64 $8,496.77 $20,083.41410 680 Wastewater Operations 3 1.67% $1,829.47 $0.00 $1,829.47 $1,341.60 $3,171.07435 689 BUA Wastewater Debt Service 4 2.22% $2,439.29 $0.00 $2,439.29 $1,788.79 $4,228.09530 Unallowable & Genl Govt 4 2.22% $2,439.29 $0.00 $2,439.29 $1,788.79 $4,228.09 SubTotal 180 100% $109,768.16 $0.00 $109,768.16 $63,502.20 $173,270.36Direct Bills $0.00 $0.00Total $109,768.16 $173,270.36 Prepared by Client Page 78
706
Allocation Basis Units: # of Boards & Commissions
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 4: City Clerk Support-Boards & Comm Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 1.00 20% $4,390.73 $0.00 $4,390.73 $0.00 $4,390.7330 001-1900 Fiscal Services 1.00 20% $4,390.73 $0.00 $4,390.73 $3,175.11 $7,565.84 115 001-2700 Building & Safety 1.00 20% $4,390.73 $0.00 $4,390.73 $3,175.11 $7,565.84125 001-2800 Planning 1.00 20% $4,390.73 $0.00 $4,390.73 $3,175.11 $7,565.84135 001-3600 Parks 0.50 10% $2,195.36 $0.00 $2,195.36 $1,587.56 $3,782.92140 001-4000 Recreation 0.50 10% $2,195.36 $0.00 $2,195.36 $1,587.56 $3,782.92 SubTotal 5 100% $21,953.63 $0.00 $21,953.63 $12,700.44 $34,654.07Direct Bills $0.00 $0.00Total $21,953.63 $34,654.07 Prepared by Client Page 79
707
Allocation Basis Units: Direct to Unallowable & Genl Govt City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 5: Elections Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
530 Unallowable & Genl Govt 100 100% $21,953.63 $0.00 $21,953.63 $12,700.44 $34,654.07 SubTotal 100 100% $21,953.63 $0.00 $21,953.63 $12,700.44 $34,654.07Direct Bills $0.00 $0.00Total $21,953.63 $34,654.07 Prepared by Client Page 80
708
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 25: 001-1400 City Clerk
Seq # Department Name City Clerk
Support-Fiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
Support-Boards
& Comm
Elections Total
R Residual Costs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
5 001-0001 Non-Departmental $32.19 $0.00 $0.00 $0.00 $0.00 $32.19 10 001-1000 City Council $30.98 $506.66 $6,098.23 $4,390.73 $0.00 $11,026.6015 001-1200 City Manager $192.93 $709.33 $10,976.82 $0.00 $0.00 $11,879.0717 001-1220 Public Information $22.77 $101.33 $0.00 $0.00 $0.00 $124.1018 001-1230 Grants Management $21.79 $101.33 $1,829.47 $0.00 $0.00 $1,952.5920 001-1300 Human Resources $59.29 $405.33 $4,268.76 $0.00 $0.00 $4,733.3825 001-1400 City Clerk $29.30 $202.66 $0.00 $0.00 $0.00 $231.9726 001-1800 City Attorney $192.77 $0.00 $0.00 $0.00 $0.00 $192.7730 001-1900 Fiscal Services $445.58 $1,825.08 $23,254.48 $7,565.84 $0.00 $33,090.9835 001-1910 Purchasing $147.35 $663.66 $0.00 $0.00 $0.00 $811.0236 001-2060 TV Government Access $49.46 $165.92 $0.00 $0.00 $0.00 $215.3762 700-5030 Unemployment Insurance $12.94 $41.48 $0.00 $0.00 $0.00 $54.4263 700-5040 Liability Insurance $894.69 $141.03 $0.00 $0.00 $0.00 $1,035.7265 700-5300 City Attorney $277.19 $0.00 $0.00 $0.00 $0.00 $277.1966 702-3800 Fleet Maintenance $443.52 $663.66 $0.00 $0.00 $0.00 $1,107.1967 703-3700 Information Systems Services $403.42 $663.66 $0.00 $0.00 $0.00 $1,067.0868 704-3200 Building Maintenance $229.14 $497.75 $0.00 $0.00 $0.00 $726.8969 705-4500 Central Services $589.47 $0.00 $0.00 $0.00 $0.00 $589.4771 761-3100 Account & Collection Service $666.16 $1,327.33 $3,171.07 $0.00 $0.00 $5,164.5572 761-3110 Meter Reading & Service $154.82 $663.66 $0.00 $0.00 $0.00 $818.4980 001-1210 Economic Development $86.34 $165.92 $0.00 $0.00 $0.00 $252.2685 001-1500 Elections $0.10 $0.00 $0.00 $0.00 $0.00 $0.1095 001-2200 Police $3,214.98 $6,470.73 $10,570.22 $0.00 $0.00 $20,255.93 100 001-2210 Dispatch $326.07 $995.50 $0.00 $0.00 $0.00 $1,321.56105 001-2300 Animal Control $70.19 $165.92 $0.00 $0.00 $0.00 $236.11110 001-2400 Fire $976.20 $0.00 $4,228.09 $0.00 $0.00 $5,204.29115 001-2700 Building & Safety $351.29 $663.66 $1,057.02 $7,565.84 $0.00 $9,637.82120 001-2740 Code Enforcement $146.19 $165.92 $2,114.04 $0.00 $0.00 $2,426.15125 001-2800 Planning $270.73 $663.66 $22,197.46 $7,565.84 $0.00 $30,697.68130 001-3000 Engineering $533.70 $663.66 $13,741.28 $0.00 $0.00 $14,938.65135 001-3600 Parks $309.94 $497.75 $4,228.09 $3,782.92 $0.00 $8,818.69140 001-4000 Recreation $261.70 $1,244.37 $2,114.04 $3,782.92 $0.00 $7,403.03145 001-4010 Aquatics $88.03 $821.29 $0.00 $0.00 $0.00 $909.31 Prepared by Client Page 81
709
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 25: 001-1400 City Clerk
Seq # Department Name City Clerk
Support-Fiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
Support-Boards
& Comm
Elections Total
150 001-4020 Day Care $7.56 $0.00 $0.00 $0.00 $0.00 $7.56155 001-4050 Senior Center $50.17 $165.92 $0.00 $0.00 $0.00 $216.08160 001-5400 Community Enhancement $40.39 $0.00 $0.00 $0.00 $0.00 $40.39165 002 Developer Deposit Fund $135.79 $0.00 $0.00 $0.00 $0.00 $135.79170 005 SA Adminstration $0.63 $0.00 $12,684.26 $0.00 $0.00 $12,684.89175 100 Gas Tax Street $619.08 $829.58 $0.00 $0.00 $0.00 $1,448.66180 101 Measure A Street $355.59 $0.00 $1,057.02 $0.00 $0.00 $1,412.61185 102 RMRA (SB1) Gas Tax $191.71 $0.00 $0.00 $0.00 $0.00 $191.71190 110 C.D.B.G. $23.95 $0.00 $0.00 $0.00 $0.00 $23.95200 132 Air Quality Improvement $4.66 $0.00 $0.00 $0.00 $0.00 $4.66210 148 Supplemental Law Enforcement $5.29 $0.00 $0.00 $0.00 $0.00 $5.29215 150 State Park Bond Act $0.01 $0.00 $0.00 $0.00 $0.00 $0.01220 200 Special Donations $0.33 $0.00 $0.00 $0.00 $0.00 $0.33230 201-4050 Senior Center $0.41 $0.00 $0.00 $0.00 $0.00 $0.41235 201-4060 Senior Center Advisory Board $0.11 $0.00 $0.00 $0.00 $0.00 $0.11240 202 Animal Control Reserve $0.01 $0.00 $0.00 $0.00 $0.00 $0.01245 203 Police Volunteer $0.05 $0.00 $0.00 $0.00 $0.00 $0.05247 222 American Rescue Plan Act $653.44 $0.00 $0.00 $0.00 $0.00 $653.44265 370 Area Police Computer (001) $0.05 $0.00 $0.00 $0.00 $0.00 $0.05270 375 Fair Oaks #2004-1 Debt Service $48.14 $0.00 $0.00 $0.00 $0.00 $48.14275 376 Cameo Homes (001) $0.08 $0.00 $0.00 $0.00 $0.00 $0.08280 400 Police Facilities Development $0.05 $0.00 $0.00 $0.00 $0.00 $0.05285 410 Fire Facility Development $0.05 $0.00 $0.00 $0.00 $0.00 $0.05290 420 Traffic Control Facility $1.90 $0.00 $0.00 $0.00 $0.00 $1.90300 430 General Facilities $40.98 $0.00 $4,228.09 $0.00 $0.00 $4,269.07310 444 Wilson Median $0.03 $0.00 $0.00 $0.00 $0.00 $0.03315 451 Park Development $73.91 $0.00 $0.00 $0.00 $0.00 $73.91320 470 Capital Improvement $0.02 $0.00 $2,114.04 $0.00 $0.00 $2,114.07325 600 Airport $126.72 $331.83 $0.00 $0.00 $0.00 $458.56335 610 5800 Fixed Route $930.37 $1,990.99 $7,399.15 $0.00 $0.00 $10,320.52340 610 5850 Dial-A-Ride $114.54 $165.92 $0.00 $0.00 $0.00 $280.45345 660 Water Operations $3,281.79 $3,484.24 $4,228.09 $0.00 $0.00 $10,994.12350 661 Water Capital Facility Fee $482.82 $0.00 $0.00 $0.00 $0.00 $482.82355 662 Irrigation Water $0.62 $0.00 $0.00 $0.00 $0.00 $0.62 Prepared by Client Page 82
710
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 25: 001-1400 City Clerk
Seq # Department Name City Clerk
Support-Fiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
Support-Boards
& Comm
Elections Total
360 663 BUA Water Capital Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service $173.79 $0.00 $0.00 $0.00 $0.00 $173.79375 670-7000 Electric $4,851.35 $4,977.49 $20,083.41 $0.00 $0.00 $29,912.25380 670-7010 Generation & Transmission $5,666.30 $165.92 $0.00 $0.00 $0.00 $5,832.21390 673 Electric Improvement $1,069.53 $0.00 $0.00 $0.00 $0.00 $1,069.53395 674 2007/2015 Elec Rev Bond Project $6.09 $0.00 $0.00 $0.00 $0.00 $6.09400 675 Public Benefit $141.90 $0.00 $0.00 $0.00 $0.00 $141.90405 678 2007 Elec Rev Bond Debt Service $247.98 $0.00 $0.00 $0.00 $0.00 $247.98410 680 Wastewater Operations $1,295.04 $663.66 $3,171.07 $0.00 $0.00 $5,129.77415 681 Wastewater Capital Facility Fees $10.81 $0.00 $0.00 $0.00 $0.00 $10.81420 682 Wastewater Tertiary $0.45 $0.00 $0.00 $0.00 $0.00 $0.45425 683 BUA WWtr Capital Project $0.58 $0.00 $0.00 $0.00 $0.00 $0.58435 689 BUA Wastewater Debt Service $13.75 $0.00 $4,228.09 $0.00 $0.00 $4,241.84440 001-9600 Refuse $266.21 $348.42 $0.00 $0.00 $0.00 $614.64475 805 Redevelopment Obligation Retirement Fund
$608.90 $0.00 $0.00 $0.00 $0.00 $608.90
480 810 Successor Housing Agency $188.26 $0.00 $0.00 $0.00 $0.00 $188.26485 830 Debt Service $237.57 $0.00 $0.00 $0.00 $0.00 $237.57490 840 BEA Capital Project $18.54 $0.00 $0.00 $0.00 $0.00 $18.54495 841 BEA L/M Capital Project $0.01 $0.00 $0.00 $0.00 $0.00 $0.01500 850 Successor Agency $3.80 $0.00 $0.00 $0.00 $0.00 $3.80530 Unallowable & Genl Govt $1,130.72 $331.83 $4,228.09 $0.00 $34,654.07 $40,344.71 Direct Bills $0.00 $0.00 $0.00 $0.00 $0.00 $0.00Total $34,654.07 $34,654.07 $173,270.36 $34,654.07 $34,654.07 $311,886.65 Prepared by Client Page 83
711
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1800 City Attorney
Nature and Extent of Services
The City Attorney is the official legal counsel for the City Council. The City Attorney provides legal assistance for all matters of official city operations.

Some costs are also distributed under 700-5300 Legal, which also includes other law firms representing the City.

City Attorney costs are distributed by the following function:

City Attorney Support - Costs have been allocated based on number of FTE's per department.

Prepared by Client Page 84 712
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 26: 001-1800 City AttorneyDescription Type Amount General Admin 001-1800 City Attorney
Personnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits $0.00 $0.00 $0.00Subtotal - Personnel Costs $0.00 0 0Services & Supplies Cost BAD DEBT & DEPREC EXPENSE D $33,343.97 $0.00 $0.00 CONTRACT SVC-PROFESSIONAL S $0.00 $0.00 $0.00 INTERFUND SERVICE PYMTS P $733,414.20 $0.00 $733,414.20Subtotal - Services & Supplies $766,758.17 $0.00 $733,414.20Department Cost Total $766,758.17 $0.00 $733,414.20Adjustments to Cost BAD DEBT & DEPREC EXPENSE D -$33,343.97 $0.00 $0.00Subtotal - Adjustments -$33,343.97 0 0Total Costs After Adjustments $733,414.20 $0.00 $733,414.20General Admin Distribution $0.00 $0.00Grand Total $733,414.20 $0.00 $733,414.20 Prepared by Client Page 85
713
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Expenditures) Seq. 26: 001-1800 City Attorney Seq # Department/Cost Pool First Incoming Second
Incoming
001-1800 City
Attorney
5 Non-Dept $1,110.66 $331.26 $1,441.92
Subtotal - 001-0001 NonDepartmental $1,110.66 $331.26 $1,441.92 10 Council Support - Fiscal $361.18 $412.54 $773.72
Subtotal - 001-1000 City Council $361.18 $412.54 $773.72 15 City Mgr Support-Fiscal $3,351.91 $1,115.48 $4,467.39 Subtotal - 001-1200 City Manager $3,351.91 $1,115.48 $4,467.39 25 City Clerk Support-Fiscal $121.32 $71.45 $192.77
Subtotal - 001-1400 City Clerk $121.32 $71.45 $192.77
30 Budget $0.00 $2,514.82 $2,514.8230 Gen'l Accounting $0.00 $26.33 $26.3330 Business License $0.00 $705.71 $705.71 Subtotal - 001-1900 Fiscal Services $0.00 $3,246.85 $3,246.85 63 Liability Insurance (Exp) $0.00 $17,024.15 $17,024.15 Subtotal - 700-5040 LiabilityInsurance
$0.00 $17,024.15 $17,024.15
69 Central Services- Fiscal $0.00 $6,960.64 $6,960.64
Subtotal - 705-4500 Central Services $0.00 $6,960.64 $6,960.64 Total Incoming $4,945.06 $29,162.38 $34,107.44C. Total Allocated $767,521.64 $767,521.64 100%
Prepared by Client Page 86
714
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: 001-1800 City Attorney Seq. 26: 001-1800 City Attorney Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $17,040.37 $0.00 $17,040.37 $0.00 $17,040.3715 001-1200 City Manager 7.00 3.23% $23,856.52 $0.00 $23,856.52 $0.00 $23,856.5217 001-1220 Public Information 1.00 0.46% $3,408.07 $0.00 $3,408.07 $0.00 $3,408.0718 001-1230 Grants Management 1.00 0.46% $3,408.07 $0.00 $3,408.07 $0.00 $3,408.0720 001-1300 Human Resources 4.00 1.85% $13,632.30 $0.00 $13,632.30 $0.00 $13,632.3025 001-1400 City Clerk 2.00 0.92% $6,816.15 $0.00 $6,816.15 $0.00 $6,816.1530 001-1900 Fiscal Services 11.00 5.08% $37,488.82 $0.00 $37,488.82 $1,631.25 $39,120.0735 001-1910 Purchasing 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.4836 001-2060 TV Government Access 1.00 0.46% $3,408.07 $0.00 $3,408.07 $148.30 $3,556.3762 700-5030 Unemployment Insurance 0.25 0.12% $852.02 $0.00 $852.02 $37.07 $889.0963 700-5040 Liability Insurance 0.85 0.39% $2,896.86 $0.00 $2,896.86 $126.05 $3,022.9166 702-3800 Fleet Maintenance 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.4867 703-3700 Information Systems Services 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.4868 704-3200 Building Maintenance 3.00 1.38% $10,224.22 $0.00 $10,224.22 $444.89 $10,669.1171 761-3100 Account & Collection Service 8.00 3.69% $27,264.59 $0.00 $27,264.59 $1,186.37 $28,450.9672 761-3110 Meter Reading & Service 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.4880 001-1210 Economic Development 1.00 0.46% $3,408.07 $0.00 $3,408.07 $148.30 $3,556.3795 001-2200 Police 39.00 18% $132,914.89 $0.00 $132,914.89 $5,783.54 $138,698.43 100 001-2210 Dispatch 6.00 2.77% $20,448.44 $0.00 $20,448.44 $889.78 $21,338.22105 001-2300 Animal Control 1.00 0.46% $3,408.07 $0.00 $3,408.07 $148.30 $3,556.37115 001-2700 Building & Safety 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.48120 001-2740 Code Enforcement 1.00 0.46% $3,408.07 $0.00 $3,408.07 $148.30 $3,556.37125 001-2800 Planning 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.48130 001-3000 Engineering 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.48135 001-3600 Parks 3.00 1.38% $10,224.22 $0.00 $10,224.22 $444.89 $10,669.11140 001-4000 Recreation 7.50 3.46% $25,560.56 $0.00 $25,560.56 $1,112.22 $26,672.78145 001-4010 Aquatics 4.95 2.28% $16,869.97 $0.00 $16,869.97 $734.06 $17,604.03155 001-4050 Senior Center 1.00 0.46% $3,408.07 $0.00 $3,408.07 $148.30 $3,556.37175 100 Gas Tax Street 5.00 2.31% $17,040.37 $0.00 $17,040.37 $741.48 $17,781.85325 600 Airport 2.00 0.92% $6,816.15 $0.00 $6,816.15 $296.59 $7,112.74335 610 5800 Fixed Route 12.00 5.54% $40,896.89 $0.00 $40,896.89 $1,779.55 $42,676.44340 610 5850 Dial-A-Ride 1.00 0.46% $3,408.07 $0.00 $3,408.07 $148.30 $3,556.37345 660 Water Operations 21.00 9.69% $71,569.56 $0.00 $71,569.56 $3,114.21 $74,683.77 Prepared by Client Page 87
715
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: 001-1800 City Attorney Seq. 26: 001-1800 City Attorney Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
375 670-7000 Electric 30.00 13.85% $102,242.22 $0.00 $102,242.22 $4,448.88 $106,691.10380 670-7010 Generation & Transmission 1.00 0.46% $3,408.07 $0.00 $3,408.07 $148.30 $3,556.37410 680 Wastewater Operations 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.48440 001-9600 Refuse 2.10 0.97% $7,156.96 $0.00 $7,156.96 $311.42 $7,468.38530 Unallowable & Genl Govt 2.00 0.92% $6,816.15 $0.00 $6,816.15 $296.59 $7,112.74 SubTotal 216.65 100% $738,359.26 $0.00 $738,359.26 $29,162.38 $767,521.64Direct Bills $0.00 $0.00Total $738,359.26 $767,521.64 Prepared by Client Page 88
716
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 26: 001-1800 City Attorney
Seq # Department Name 001-1800 City
Attorney
Total
R Residual Costs $0.00 $0.00
10 001-1000 City Council $17,040.37 $17,040.3715 001-1200 City Manager $23,856.52 $23,856.5217 001-1220 Public Information $3,408.07 $3,408.0718 001-1230 Grants Management $3,408.07 $3,408.0720 001-1300 Human Resources $13,632.30 $13,632.3025 001-1400 City Clerk $6,816.15 $6,816.1530 001-1900 Fiscal Services $39,120.07 $39,120.0735 001-1910 Purchasing $14,225.48 $14,225.4836 001-2060 TV Government Access $3,556.37 $3,556.3762 700-5030 Unemployment Insurance $889.09 $889.0963 700-5040 Liability Insurance $3,022.91 $3,022.9166 702-3800 Fleet Maintenance $14,225.48 $14,225.4867 703-3700 Information Systems Services $14,225.48 $14,225.4868 704-3200 Building Maintenance $10,669.11 $10,669.1171 761-3100 Account & Collection Service $28,450.96 $28,450.9672 761-3110 Meter Reading & Service $14,225.48 $14,225.4880 001-1210 Economic Development $3,556.37 $3,556.3795 001-2200 Police $138,698.43 $138,698.43 100 001-2210 Dispatch $21,338.22 $21,338.22105 001-2300 Animal Control $3,556.37 $3,556.37115 001-2700 Building & Safety $14,225.48 $14,225.48120 001-2740 Code Enforcement $3,556.37 $3,556.37125 001-2800 Planning $14,225.48 $14,225.48130 001-3000 Engineering $14,225.48 $14,225.48135 001-3600 Parks $10,669.11 $10,669.11140 001-4000 Recreation $26,672.78 $26,672.78145 001-4010 Aquatics $17,604.03 $17,604.03155 001-4050 Senior Center $3,556.37 $3,556.37175 100 Gas Tax Street $17,781.85 $17,781.85325 600 Airport $7,112.74 $7,112.74335 610 5800 Fixed Route $42,676.44 $42,676.44340 610 5850 Dial-A-Ride $3,556.37 $3,556.37345 660 Water Operations $74,683.77 $74,683.77 Prepared by Client Page 89
717
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 26: 001-1800 City Attorney
Seq # Department Name 001-1800 City
Attorney
Total
375 670-7000 Electric $106,691.10 $106,691.10380 670-7010 Generation & Transmission $3,556.37 $3,556.37410 680 Wastewater Operations $14,225.48 $14,225.48440 001-9600 Refuse $7,468.38 $7,468.38530 Unallowable & Genl Govt $7,112.74 $7,112.74 Direct Bills $0.00 $0.00Total $767,521.64 $767,521.64
Prepared by Client Page 90
718
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1900 Fiscal Services
Nature and Extent of Services
The Fiscal Services Division is responsible for payroll, accounts payable, accounts receivable, purchasing, grants, financial accounting and reporting, debt administration, business tax certificates, budget preparation and administration, cash management and treasury functions Fiscal Services costs are distributed by the following functions:

Budget - Costs have been allocated based on total operating budget per department.

Gen'l Accounting - Costs have been allocated based on number of accounting trans per department.

Payroll - Costs have been allocated based on number of FTE's per department.

Accounts Payable - Costs have been allocated based on number of AP transactions per department.

Business License - Costs have been allocated based on total operating budget per department, GF Only.

AR (Non-Utility Billing) - Costs have been allocated based on number of AR transactions per department.

AR Utility Billing - Costs have been allocated based on number of utility billings accounts per Utility Fund.

Contracts - Costs have been directly allocated to Purchasing.

Prepared by Client Page 91 719
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 30: 001-1900 Fiscal ServicesDescription Type Amount General Admin Budget Gen'l Accounting
Payroll Accounts
Payable
Business
License
AR (Non-Utility
Billing)
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fringe Benefits S $544,480.06 $0.00 $129,739.18 $119,072.70 $79,998.57 $66,719.90 $36,407.51 $37,495.93Subtotal - Personnel Costs $544,480.06 $0.00 $129,739.18 $119,072.70 $79,998.57 $66,719.90 $36,407.51 $37,495.93Services & Supplies Cost CONTRACT SVC REPAIR/MAINT S $5,700.79 $0.00 $1,358.39 $1,246.71 $837.60 $698.57 $381.19 $392.59 CONTRACT SVC-EMPLOYEE SPC S $3,044.12 $0.00 $725.36 $665.72 $447.26 $373.02 $203.55 $209.64 CONTRACT SVC-PROFESSIONAL S $30,191.77 $0.00 $7,194.12 $6,602.66 $4,435.97 $3,699.66 $2,018.82 $2,079.17 CONTRACTUAL SERVICES S $717.34 $0.00 $170.93 $156.88 $105.40 $87.90 $47.97 $49.40 CONTRACTUAL SVC-UTILITIES S $2,848.86 $0.00 $678.83 $623.02 $418.57 $349.10 $190.49 $196.19 INTERFUND SERVICE PYMTS S $105,745.72 $0.00 $25,197.18 $23,125.60 $15,536.85 $12,957.95 $7,070.85 $7,282.24 MANAGEMENT AND SUPPORT S $3,669.61 $0.00 $874.40 $802.51 $539.16 $449.67 $245.37 $252.71 NONCAPITALIZED ASSETS S $9,886.68 $0.00 $2,355.81 $2,162.12 $1,452.62 $1,211.50 $661.09 $680.85 SALARY & WAGES S1 $1,066,061.98 $0.00 $254,022.16 $233,137.79 $156,632.79 $130,633.88 $71,283.90 $73,414.96Subtotal - Services & Supplies $1,227,866.87 $0.00 $292,577.17 $268,523.01 $180,406.23 $150,461.25 $82,103.24 $84,557.75Department Cost Total $1,772,346.93 $0.00 $422,316.35 $387,595.71 $260,404.80 $217,181.14 $118,510.75 $122,053.68Adjustments to CostSubtotal - Adjustments $0.00 0 0 0 0 0 0 0Total Costs After Adjustments $1,772,346.93 $0.00 $422,316.35 $387,595.71 $260,404.80 $217,181.14 $118,510.75 $122,053.68General Admin Distribution $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00Grand Total $1,772,346.93 $0.00 $422,316.35 $387,595.71 $260,404.80 $217,181.14 $118,510.75 $122,053.68 Prepared by Client Page 92
720
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 30: 001-1900 Fiscal ServicesDescription Type Amount AR Utility Billing
Contracts
Personnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits S $544,480.06 $61,386.66 $13,659.62Subtotal - Personnel Costs $544,480.06 $61,386.66 $13,659.62Services & Supplies Cost CONTRACT SVC REPAIR/MAINT S $5,700.79 $642.73 $143.02 CONTRACT SVC-EMPLOYEE SPC S $3,044.12 $343.21 $76.37 CONTRACT SVC-PROFESSIONAL S $30,191.77 $3,403.93 $757.43 CONTRACTUAL SERVICES S $717.34 $80.88 $18.00 CONTRACTUAL SVC-UTILITIES S $2,848.86 $321.19 $71.47 INTERFUND SERVICE PYMTS S $105,745.72 $11,922.16 $2,652.89 MANAGEMENT AND SUPPORT S $3,669.61 $413.73 $92.06 NONCAPITALIZED ASSETS S $9,886.68 $1,114.66 $248.03 SALARY & WAGES S1 $1,066,061.98 $120,191.70 $26,744.78Subtotal - Services & Supplies $1,227,866.87 $138,434.17 $30,804.06Department Cost Total $1,772,346.93 $199,820.82 $44,463.68Adjustments to CostSubtotal - Adjustments $0.00 0 0Total Costs After Adjustments $1,772,346.93 $199,820.82 $44,463.68General Admin Distribution $0.00 $0.00Grand Total $1,772,346.93 $199,820.82 $44,463.68 Prepared by Client Page 93
721
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 30: 001-1900 Fiscal Services Seq # Department/Cost Pool First Incoming Second
Incoming
Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (Non-Utility
Billing)
5 Non-Dept $2,567.27 $765.71 $794.18 $728.89 $489.70 $408.42 $222.86 $229.53 Subtotal - 001-0001 NonDepartmental $2,567.27 $765.71 $794.18 $728.89 $489.70 $408.42 $222.86 $229.53 10 Council Support - Fiscal $834.85 $953.58 $426.15 $391.11 $262.77 $219.15 $119.59 $123.1610 Council Support - Personnel $3,318.44 $3,868.76 $1,712.57 $1,571.77 $1,055.99 $880.71 $480.58 $494.9510 Council Support-Agendas $7,988.21 $9,633.21 $4,198.85 $3,853.64 $2,589.05 $2,159.31 $1,178.28 $1,213.51 Subtotal - 001-1000 City Council $12,141.50 $14,455.55 $6,337.57 $5,816.53 $3,907.81 $3,259.17 $1,778.45 $1,831.62 15 City Mgr Support-Fiscal $7,747.87 $2,578.41 $2,460.56 $2,258.26 $1,517.21 $1,265.37 $690.48 $711.1315 City Mgt Support-Personnel $30,796.88 $10,723.26 $9,893.46 $9,080.07 $6,100.41 $5,087.83 $2,776.31 $2,859.31 Subtotal - 001-1200 City Manager $38,544.76 $13,301.67 $12,354.01 $11,338.33 $7,617.62 $6,353.20 $3,466.79 $3,570.43 17 Public Information $7,508.70 $2,142.94 $2,299.80 $2,110.72 $1,418.08 $1,182.70 $645.37 $664.67 Subtotal - 001-1220 PublicInformation
$7,508.70 $2,142.94 $2,299.80 $2,110.72 $1,418.08 $1,182.70 $645.37 $664.67 20 HR Support $20,043.66 $23,846.55 $10,458.20 $9,598.38 $6,448.64 $5,378.25 $2,934.79 $3,022.52 Subtotal - 001-1300 HumanResources
$20,043.66 $23,846.55 $10,458.20 $9,598.38 $6,448.64 $5,378.25 $2,934.79 $3,022.52 25 City Clerk Support-Fiscal $280.42 $165.16 $106.17 $97.44 $65.47 $54.60 $29.79 $30.6925 City Clerk Support-Personnel $1,114.65 $710.42 $434.88 $399.13 $268.15 $223.64 $122.04 $125.6925 City Clerk Support-Agendas $13,416.11 $9,838.37 $5,541.10 $5,085.54 $3,416.70 $2,849.57 $1,554.95 $1,601.4325 City Clerk Support-Boards & Comm $4,390.73 $3,175.11 $1,802.79 $1,654.58 $1,111.62 $927.11 $505.90 $521.03 Subtotal - 001-1400 City Clerk $19,201.91 $13,889.06 $7,884.95 $7,236.69 $4,861.94 $4,054.93 $2,212.68 $2,278.83 26 001-1800 City Attorney $37,488.82 $1,631.25 $9,321.56 $8,555.19 $5,747.78 $4,793.72 $2,615.82 $2,694.03 Subtotal - 001-1800 City Attorney $37,488.82 $1,631.25 $9,321.56 $8,555.19 $5,747.78 $4,793.72 $2,615.82 $2,694.03 30 Budget $0.00 $5,812.95 $1,385.12 $1,271.24 $854.08 $712.31 $388.69 $400.3130 Gen'l Accounting $0.00 $4,607.37 $1,097.85 $1,007.59 $676.95 $564.58 $308.08 $317.2930 Payroll $0.00 $14,247.28 $3,394.85 $3,115.75 $2,093.30 $1,745.84 $952.67 $981.1530 Accounts Payable $0.00 $2,987.94 $711.97 $653.43 $439.01 $366.14 $199.79 $205.7730 Business License $0.00 $1,631.24 $388.69 $356.74 $239.67 $199.89 $109.08 $112.3430 AR (Non-Utility Billing) $0.00 $1,715.22 $408.70 $375.10 $252.01 $210.18 $114.69 $118.12 Subtotal - 001-1900 Fiscal Services $0.00 $31,002.00 $7,387.18 $6,779.85 $4,555.02 $3,798.95 $2,073.00 $2,134.97 35 # of POs $0.00 $3,042.84 $725.05 $665.44 $447.07 $372.87 $203.46 $209.5535 $ Amount of POs $0.00 $428.01 $101.99 $93.60 $62.89 $52.45 $28.62 $29.48 Subtotal - 001-1910 Purchasing $0.00 $3,470.85 $827.04 $759.04 $509.96 $425.31 $232.08 $239.02 36 001-2060 TV Government Access $0.00 $10,867.67 $2,589.56 $2,376.66 $1,596.75 $1,331.71 $726.68 $748.41 Subtotal - 001-2060 TV GovernmentAccess
$0.00 $10,867.67 $2,589.56 $2,376.66 $1,596.75 $1,331.71 $726.68 $748.41 Prepared by Client Page 94
722
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 30: 001-1900 Fiscal Services Seq # Department/Cost Pool First Incoming Second
Incoming
Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (Non-Utility
Billing)
63 Liability Insurance (Exp) $0.00 $39,351.00 $9,376.59 $8,605.70 $5,781.71 $4,822.02 $2,631.27 $2,709.9363 Liability Insurance (FTE) $0.00 $43,676.33 $10,407.23 $9,551.61 $6,417.21 $5,352.04 $2,920.49 $3,007.80 Subtotal - 700-5040 LiabilityInsurance
$0.00 $83,027.33 $19,783.82 $18,157.30 $12,198.92 $10,174.06 $5,551.75 $5,717.72 65 Attorney Support $0.00 $22,480.20 $5,356.60 $4,916.21 $3,302.94 $2,754.70 $1,503.17 $1,548.1165 # of FTEs $0.00 $80,504.36 $19,182.65 $17,605.55 $11,828.23 $9,864.90 $5,383.05 $5,543.98 Subtotal - 700-5300 City Attorney $0.00 $102,984.56 $24,539.25 $22,521.76 $15,131.17 $12,619.60 $6,886.22 $7,092.09 67 Info Services Support $0.00 $58,236.04 $13,876.53 $12,735.68 $8,556.42 $7,136.17 $3,894.04 $4,010.4667 Phone Support $0.00 $16,641.51 $3,965.35 $3,639.34 $2,445.08 $2,039.23 $1,112.76 $1,146.0367 Security $0.00 $28,151.54 $6,707.97 $6,156.48 $4,136.21 $3,449.65 $1,882.40 $1,938.67 Subtotal - 703-3700 InformationSystems Services
$0.00 $103,029.09 $24,549.86 $22,531.50 $15,137.71 $12,625.05 $6,889.20 $7,095.16 68 City Hall $0.00 $26,948.57 $6,421.33 $5,893.40 $3,959.46 $3,302.24 $1,801.96 $1,855.83 Subtotal - 704-3200 BuildingMaintenance
$0.00 $26,948.57 $6,421.33 $5,893.40 $3,959.46 $3,302.24 $1,801.96 $1,855.83 69 Central Services- Fiscal $0.00 $16,089.39 $3,833.79 $3,518.60 $2,363.96 $1,971.57 $1,075.84 $1,108.0069 Central Services- Personnel $0.00 $63,953.42 $15,238.88 $13,986.02 $9,396.45 $7,836.77 $4,276.35 $4,404.19 Subtotal - 705-4500 Central Services $0.00 $80,042.81 $19,072.67 $17,504.61 $11,760.41 $9,808.34 $5,352.19 $5,512.19 Total Incoming $137,496.62 $511,405.64 $154,620.99 $141,908.86 $95,340.96 $79,515.66 $43,389.87 $44,687.02C. Total Allocated $2,421,249.19 $576,937.34 $529,504.57 $355,745.76 $296,696.80 $161,900.62 $166,740.70

23.83% 21.87% 14.69% 12.25% 6.69% 6.89%
Prepared by Client Page 95
723
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 30: 001-1900 Fiscal Services Seq # Department/Cost Pool First Incoming Second
Incoming
AR Utility
Billing
Contracts
5 Non-Dept $2,567.27 $765.71 $375.77 $83.62
Subtotal - 001-0001 NonDepartmental $2,567.27 $765.71 $375.77 $83.62 10 Council Support - Fiscal $834.85 $953.58 $201.63 $44.8710 Council Support - Personnel $3,318.44 $3,868.76 $810.31 $180.3110 Council Support-Agendas $7,988.21 $9,633.21 $1,986.70 $442.08 Subtotal - 001-1000 City Council $12,141.50 $14,455.55 $2,998.65 $667.25 15 City Mgr Support-Fiscal $7,747.87 $2,578.41 $1,164.22 $259.0615 City Mgt Support-Personnel $30,796.88 $10,723.26 $4,681.13 $1,041.63 Subtotal - 001-1200 City Manager $38,544.76 $13,301.67 $5,845.35 $1,300.69 17 Public Information $7,508.70 $2,142.94 $1,088.16 $242.14 Subtotal - 001-1220 PublicInformation
$7,508.70 $2,142.94 $1,088.16 $242.14
20 HR Support $20,043.66 $23,846.55 $4,948.34 $1,101.09 Subtotal - 001-1300 HumanResources
$20,043.66 $23,846.55 $4,948.34 $1,101.09
25 City Clerk Support-Fiscal $280.42 $165.16 $50.24 $11.1825 City Clerk Support-Personnel $1,114.65 $710.42 $205.77 $45.7925 City Clerk Support-Agendas $13,416.11 $9,838.37 $2,621.79 $583.4025 City Clerk Support-Boards & Comm $4,390.73 $3,175.11 $853.00 $189.81 Subtotal - 001-1400 City Clerk $19,201.91 $13,889.06 $3,730.80 $830.17 26 001-1800 City Attorney $37,488.82 $1,631.25 $4,410.54 $981.42 Subtotal - 001-1800 City Attorney $37,488.82 $1,631.25 $4,410.54 $981.42 30 Budget $0.00 $5,812.95 $655.37 $145.8330 Gen'l Accounting $0.00 $4,607.37 $519.45 $115.5930 Payroll $0.00 $14,247.28 $1,606.29 $357.4330 Accounts Payable $0.00 $2,987.94 $336.87 $74.9630 Business License $0.00 $1,631.24 $183.91 $40.9230 AR (Non-Utility Billing) $0.00 $1,715.22 $193.38 $43.03 Subtotal - 001-1900 Fiscal Services $0.00 $31,002.00 $3,495.28 $777.76 35 # of POs $0.00 $3,042.84 $343.06 $76.3435 $ Amount of POs $0.00 $428.01 $48.26 $10.74 Subtotal - 001-1910 Purchasing $0.00 $3,470.85 $391.32 $87.07 36 001-2060 TV Government Access $0.00 $10,867.67 $1,225.26 $272.64 Subtotal - 001-2060 TV GovernmentAccess
$0.00 $10,867.67 $1,225.26 $272.64
Prepared by Client Page 96
724
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 30: 001-1900 Fiscal Services Seq # Department/Cost Pool First Incoming Second
Incoming
AR Utility
Billing
Contracts
63 Liability Insurance (Exp) $0.00 $39,351.00 $4,436.57 $987.2263 Liability Insurance (FTE) $0.00 $43,676.33 $4,924.23 $1,095.73 Subtotal - 700-5040 LiabilityInsurance
$0.00 $83,027.33 $9,360.80 $2,082.94
65 Attorney Support $0.00 $22,480.20 $2,534.50 $563.9765 # of FTEs $0.00 $80,504.36 $9,076.35 $2,019.65 Subtotal - 700-5300 City Attorney $0.00 $102,984.56 $11,610.85 $2,583.62 67 Info Services Support $0.00 $58,236.04 $6,565.74 $1,460.9967 Phone Support $0.00 $16,641.51 $1,876.22 $417.4967 Security $0.00 $28,151.54 $3,173.91 $706.25 Subtotal - 703-3700 InformationSystems Services
$0.00 $103,029.09 $11,615.87 $2,584.74
68 City Hall $0.00 $26,948.57 $3,038.28 $676.07
Subtotal - 704-3200 BuildingMaintenance
$0.00 $26,948.57 $3,038.28 $676.07
69 Central Services- Fiscal $0.00 $16,089.39 $1,813.98 $403.6469 Central Services- Personnel $0.00 $63,953.42 $7,210.34 $1,604.43 Subtotal - 705-4500 Central Services $0.00 $80,042.81 $9,024.32 $2,008.07 Total Incoming $137,496.62 $511,405.64 $73,159.59 $16,279.31C. Total Allocated $2,421,249.19 $272,980.42 $60,742.98

11.27% 2.51%
Prepared by Client Page 97
725
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Budget Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 203,465.85 0.15% $667.33 $0.00 $667.33 $0.00 $667.33 10 001-1000 City Council 195,790.74 0.14% $642.16 $0.00 $642.16 $0.00 $642.1615 001-1200 City Manager 1,219,369.03 0.88% $3,999.29 $0.00 $3,999.29 $0.00 $3,999.2917 001-1220 Public Information 143,880.64 0.1% $471.90 $0.00 $471.90 $0.00 $471.9018 001-1230 Grants Management 137,722.42 0.1% $451.70 $0.00 $451.70 $0.00 $451.7020 001-1300 Human Resources 374,733.89 0.27% $1,229.05 $0.00 $1,229.05 $0.00 $1,229.0525 001-1400 City Clerk 185,205.24 0.13% $607.44 $0.00 $607.44 $0.00 $607.4426 001-1800 City Attorney 766,758.17 0.55% $2,514.82 $0.00 $2,514.82 $0.00 $2,514.8230 001-1900 Fiscal Services 1,772,346.93 1.28% $5,812.95 $0.00 $5,812.95 $0.00 $5,812.9535 001-1910 Purchasing 586,114.71 0.42% $1,922.34 $0.00 $1,922.34 $533.99 $2,456.3336 001-2060 TV Government Access 196,712.55 0.14% $645.18 $0.00 $645.18 $179.22 $824.4062 700-5030 Unemployment Insurance 51,470.69 0.04% $168.81 $0.00 $168.81 $46.89 $215.7163 700-5040 Liability Insurance 3,558,737.58 2.56% $11,671.96 $0.00 $11,671.96 $3,242.26 $14,914.2365 700-5300 City Attorney 1,102,543.23 0.79% $3,616.13 $0.00 $3,616.13 $1,004.50 $4,620.6266 702-3800 Fleet Maintenance 1,764,161.15 1.27% $5,786.10 $0.00 $5,786.10 $1,607.28 $7,393.3867 703-3700 Information Systems Services 1,604,626.66 1.16% $5,262.86 $0.00 $5,262.86 $1,461.93 $6,724.7968 704-3200 Building Maintenance 911,423.93 0.66% $2,989.29 $0.00 $2,989.29 $830.37 $3,819.6669 705-4500 Central Services 2,344,673.44 1.69% $7,690.07 $0.00 $7,690.07 $2,136.16 $9,826.2471 761-3100 Account & Collection Service 2,649,716.75 1.91% $8,690.55 $0.00 $8,690.55 $2,414.08 $11,104.6372 761-3110 Meter Reading & Service 615,822.54 0.44% $2,019.78 $0.00 $2,019.78 $561.06 $2,580.8480 001-1210 Economic Development 343,439.71 0.25% $1,126.42 $0.00 $1,126.42 $312.90 $1,439.3185 001-1500 Elections 383.40 0% $1.26 $0.00 $1.26 $0.35 $1.6195 001-2200 Police 12,787,907.17 9.22% $41,941.84 $0.00 $41,941.84 $11,650.69 $53,592.53 100 001-2210 Dispatch 1,296,965.41 0.93% $4,253.79 $0.00 $4,253.79 $1,181.63 $5,435.42105 001-2300 Animal Control 279,184.55 0.2% $915.67 $0.00 $915.67 $254.36 $1,170.03110 001-2400 Fire 3,882,928.46 2.8% $12,735.25 $0.00 $12,735.25 $3,537.62 $16,272.87115 001-2700 Building & Safety 1,397,301.95 1.01% $4,582.88 $0.00 $4,582.88 $1,273.04 $5,855.92120 001-2740 Code Enforcement 581,490.21 0.42% $1,907.17 $0.00 $1,907.17 $529.78 $2,436.95125 001-2800 Planning 1,076,844.26 0.78% $3,531.84 $0.00 $3,531.84 $981.08 $4,512.92130 001-3000 Engineering 2,122,842.18 1.53% $6,962.51 $0.00 $6,962.51 $1,934.06 $8,896.57135 001-3600 Parks 1,232,819.27 0.89% $4,043.41 $0.00 $4,043.41 $1,123.19 $5,166.59140 001-4000 Recreation 1,040,921.74 0.75% $3,414.02 $0.00 $3,414.02 $948.35 $4,362.37145 001-4010 Aquatics 350,135.19 0.25% $1,148.38 $0.00 $1,148.38 $319.00 $1,467.37 Prepared by Client Page 98
726
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Budget Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
150 001-4020 Day Care 30,059.07 0.02% $98.59 $0.00 $98.59 $27.39 $125.97155 001-4050 Senior Center 199,545.96 0.14% $654.47 $0.00 $654.47 $181.80 $836.27160 001-5400 Community Enhancement 160,658.34 0.12% $526.93 $0.00 $526.93 $146.37 $673.30165 002 Developer Deposit Fund 540,124.83 0.39% $1,771.50 $0.00 $1,771.50 $492.09 $2,263.60170 005 SA Adminstration 2,512.44 0% $8.24 $0.00 $8.24 $2.29 $10.53175 100 Gas Tax Street 2,462,459.43 1.77% $8,076.39 $0.00 $8,076.39 $2,243.48 $10,319.86180 101 Measure A Street 1,414,405.54 1.02% $4,638.97 $0.00 $4,638.97 $1,288.62 $5,927.60185 102 RMRA (SB1) Gas Tax 762,549.03 0.55% $2,501.01 $0.00 $2,501.01 $694.74 $3,195.75190 110 C.D.B.G. 95,274.32 0.07% $312.48 $0.00 $312.48 $86.80 $399.28200 132 Air Quality Improvement 18,524.48 0.01% $60.76 $0.00 $60.76 $16.88 $77.63210 148 Supplemental Law Enforcement 21,051.74 0.02% $69.05 $0.00 $69.05 $19.18 $88.23215 150 State Park Bond Act 28.52 0% $0.09 $0.00 $0.09 $0.03 $0.12220 200 Special Donations 1,305.96 0% $4.28 $0.00 $4.28 $1.19 $5.47230 201-4050 Senior Center 1,622.90 0% $5.32 $0.00 $5.32 $1.48 $6.80235 201-4060 Senior Center Advisory Board 442.02 0% $1.45 $0.00 $1.45 $0.40 $1.85240 202 Animal Control Reserve 28.52 0% $0.09 $0.00 $0.09 $0.03 $0.12245 203 Police Volunteer 199.36 0% $0.65 $0.00 $0.65 $0.18 $0.84247 222 American Rescue Plan Act 2,599,126.84 1.87% $8,524.63 $0.00 $8,524.63 $2,367.99 $10,892.62265 370 Area Police Computer (001) 191.85 0% $0.63 $0.00 $0.63 $0.17 $0.80270 375 Fair Oaks #2004-1 Debt Service 191,476.17 0.14% $628.00 $0.00 $628.00 $174.45 $802.45275 376 Cameo Homes (001) 310.00 0% $1.02 $0.00 $1.02 $0.28 $1.30280 400 Police Facilities Development 193.88 0% $0.64 $0.00 $0.64 $0.18 $0.81285 410 Fire Facility Development 210.96 0% $0.69 $0.00 $0.69 $0.19 $0.88290 420 Traffic Control Facility 7,559.16 0.01% $24.79 $0.00 $24.79 $6.89 $31.68300 430 General Facilities 163,011.51 0.12% $534.65 $0.00 $534.65 $148.52 $683.16310 444 Wilson Median 136.84 0% $0.45 $0.00 $0.45 $0.12 $0.57315 451 Park Development 293,986.12 0.21% $964.22 $0.00 $964.22 $267.84 $1,232.06320 470 Capital Improvement 88.40 0% $0.29 $0.00 $0.29 $0.08 $0.37325 600 Airport 504,052.77 0.36% $1,653.19 $0.00 $1,653.19 $459.23 $2,112.42335 610 5800 Fixed Route 3,700,651.16 2.67% $12,137.41 $0.00 $12,137.41 $3,371.56 $15,508.97340 610 5850 Dial-A-Ride 455,574.88 0.33% $1,494.20 $0.00 $1,494.20 $415.06 $1,909.26345 660 Water Operations 13,053,659.13 9.41% $42,813.45 $0.00 $42,813.45 $11,892.81 $54,706.27350 661 Water Capital Facility Fee 1,920,460.61 1.38% $6,298.74 $0.00 $6,298.74 $1,749.68 $8,048.41 Prepared by Client Page 99
727
Allocation Basis Units: Total Operating Budget
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Budget Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
355 662 Irrigation Water 2,472.46 0% $8.11 $0.00 $8.11 $2.25 $10.36360 663 BUA Water Capital Project 0.01 0% $0.00 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service 691,281.84 0.5% $2,267.27 $0.00 $2,267.27 $629.81 $2,897.08375 670-7000 Electric 19,296,748.73 13.91% $63,289.57 $0.00 $63,289.57 $17,580.71 $80,870.28380 670-7010 Generation & Transmission 22,538,256.14 16.24% $73,921.08 $0.00 $73,921.08 $20,533.96 $94,455.04390 673 Electric Improvement 4,254,170.20 3.07% $13,952.85 $0.00 $13,952.85 $3,875.85 $17,828.70395 674 2007/2015 Elec Rev Bond Project 24,238.13 0.02% $79.50 $0.00 $79.50 $22.08 $101.58400 675 Public Benefit 564,420.35 0.41% $1,851.19 $0.00 $1,851.19 $514.23 $2,365.42405 678 2007 Elec Rev Bond Debt Service 986,371.34 0.71% $3,235.11 $0.00 $3,235.11 $898.65 $4,133.76410 680 Wastewater Operations 5,151,131.35 3.71% $16,894.70 $0.00 $16,894.70 $4,693.05 $21,587.75415 681 Wastewater Capital Facility Fees 42,993.09 0.03% $141.01 $0.00 $141.01 $39.17 $180.18420 682 Wastewater Tertiary 1,782.49 0% $5.85 $0.00 $5.85 $1.62 $7.47425 683 BUA WWtr Capital Project 2,313.63 0% $7.59 $0.00 $7.59 $2.11 $9.70435 689 BUA Wastewater Debt Service 54,710.31 0.04% $179.44 $0.00 $179.44 $49.84 $229.28440 001-9600 Refuse 1,058,891.78 0.76% $3,472.96 $0.00 $3,472.96 $964.73 $4,437.68475 805 Redevelopment Obligation Retirement Fund
2,421,960.12 1.75% $7,943.56 $0.00 $7,943.56 $2,206.58 $10,150.13 480 810 Successor Housing Agency 748,804.26 0.54% $2,455.93 $0.00 $2,455.93 $682.21 $3,138.15485 830 Debt Service 944,943.63 0.68% $3,099.23 $0.00 $3,099.23 $860.91 $3,960.14490 840 BEA Capital Project 73,761.58 0.05% $241.92 $0.00 $241.92 $67.20 $309.13495 841 BEA L/M Capital Project 45.60 0% $0.15 $0.00 $0.15 $0.04 $0.19500 850 Successor Agency 15,132.00 0.01% $49.63 $0.00 $49.63 $13.79 $63.42530 Unallowable & Genl Govt 4,497,556.24 3.24% $14,751.11 $0.00 $14,751.11 $4,097.59 $18,848.70 SubTotal 138,751,907.66 100% $455,079.16 $0.00 $455,079.16 $121,858.17 $576,937.34Direct Bills $0.00 $0.00Total $455,079.16 $576,937.34 Prepared by Client Page 100
728
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Gen'l Accounting Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 1,838 2.32% $9,678.12 $0.00 $9,678.12 $0.00 $9,678.12 10 001-1000 City Council 375 0.47% $1,974.59 $0.00 $1,974.59 $0.00 $1,974.5915 001-1200 City Manager 760 0.96% $4,001.83 $0.00 $4,001.83 $0.00 $4,001.8317 001-1220 Public Information 235 0.3% $1,237.41 $0.00 $1,237.41 $0.00 $1,237.4118 001-1230 Grants Management 249 0.31% $1,311.13 $0.00 $1,311.13 $0.00 $1,311.1320 001-1300 Human Resources 841 1.06% $4,428.34 $0.00 $4,428.34 $0.00 $4,428.3425 001-1400 City Clerk 426 0.54% $2,243.13 $0.00 $2,243.13 $0.00 $2,243.1326 001-1800 City Attorney 5 0.01% $26.33 $0.00 $26.33 $0.00 $26.3330 001-1900 Fiscal Services 875 1.1% $4,607.37 $0.00 $4,607.37 $0.00 $4,607.3735 001-1910 Purchasing 624 0.79% $3,285.72 $0.00 $3,285.72 $946.71 $4,232.4336 001-2060 TV Government Access 335 0.42% $1,763.97 $0.00 $1,763.97 $508.25 $2,272.2262 700-5030 Unemployment Insurance 439 0.55% $2,311.58 $0.00 $2,311.58 $666.04 $2,977.6263 700-5040 Liability Insurance 497 0.63% $2,616.99 $0.00 $2,616.99 $754.03 $3,371.0265 700-5300 City Attorney 496 0.63% $2,611.72 $0.00 $2,611.72 $752.52 $3,364.2466 702-3800 Fleet Maintenance 2,104 2.65% $11,078.76 $0.00 $11,078.76 $3,192.12 $14,270.8867 703-3700 Information Systems Services 529 0.67% $2,785.49 $0.00 $2,785.49 $802.58 $3,588.0768 704-3200 Building Maintenance 623 0.79% $3,280.45 $0.00 $3,280.45 $945.20 $4,225.6569 705-4500 Central Services 376 0.47% $1,979.85 $0.00 $1,979.85 $570.46 $2,550.3171 761-3100 Account & Collection Service 1,054 1.33% $5,549.91 $0.00 $5,549.91 $1,599.10 $7,149.0172 761-3110 Meter Reading & Service 395 0.5% $2,079.90 $0.00 $2,079.90 $599.28 $2,679.1880 001-1210 Economic Development 360 0.45% $1,895.60 $0.00 $1,895.60 $546.18 $2,441.7985 001-1500 Elections 5 0.01% $26.33 $0.00 $26.33 $7.59 $33.9195 001-2200 Police 3,213 4.05% $16,918.27 $0.00 $16,918.27 $4,874.66 $21,792.94 100 001-2210 Dispatch 481 0.61% $2,532.74 $0.00 $2,532.74 $729.76 $3,262.50105 001-2300 Animal Control 346 0.44% $1,821.89 $0.00 $1,821.89 $524.94 $2,346.83110 001-2400 Fire 470 0.59% $2,474.82 $0.00 $2,474.82 $713.07 $3,187.89115 001-2700 Building & Safety 2,177 2.74% $11,463.14 $0.00 $11,463.14 $3,302.88 $14,766.02120 001-2740 Code Enforcement 519 0.65% $2,732.83 $0.00 $2,732.83 $787.41 $3,520.24125 001-2800 Planning 701 0.88% $3,691.16 $0.00 $3,691.16 $1,063.54 $4,754.70130 001-3000 Engineering 2,177 2.74% $11,463.14 $0.00 $11,463.14 $3,302.88 $14,766.02135 001-3600 Parks 957 1.21% $5,039.15 $0.00 $5,039.15 $1,451.93 $6,491.08140 001-4000 Recreation 1,845 2.33% $9,714.97 $0.00 $9,714.97 $2,799.18 $12,514.15145 001-4010 Aquatics 788 0.99% $4,149.27 $0.00 $4,149.27 $1,195.53 $5,344.80 Prepared by Client Page 101
729
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Gen'l Accounting Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
150 001-4020 Day Care 123 0.16% $647.66 $0.00 $647.66 $186.61 $834.28155 001-4050 Senior Center 375 0.47% $1,974.59 $0.00 $1,974.59 $568.94 $2,543.53160 001-5400 Community Enhancement 104 0.13% $547.62 $0.00 $547.62 $157.79 $705.40165 002 Developer Deposit Fund 143 0.18% $752.98 $0.00 $752.98 $216.96 $969.93170 005 SA Adminstration 17 0.02% $89.51 $0.00 $89.51 $25.79 $115.31175 100 Gas Tax Street 2,358 2.97% $12,416.21 $0.00 $12,416.21 $3,577.48 $15,993.70180 101 Measure A Street 89 0.11% $468.64 $0.00 $468.64 $135.03 $603.66185 102 RMRA (SB1) Gas Tax 18 0.02% $94.78 $0.00 $94.78 $27.31 $122.09190 110 C.D.B.G. 44 0.06% $231.69 $0.00 $231.69 $66.76 $298.44200 132 Air Quality Improvement 29 0.04% $152.70 $0.00 $152.70 $44.00 $196.70205 140 Asset Forfeiture 13 0.02% $68.45 $0.00 $68.45 $19.72 $88.18210 148 Supplemental Law Enforcement 16 0.02% $84.25 $0.00 $84.25 $24.27 $108.52215 150 State Park Bond Act 4 0.01% $21.06 $0.00 $21.06 $6.07 $27.13220 200 Special Donations 24 0.03% $126.37 $0.00 $126.37 $36.41 $162.79230 201-4050 Senior Center 41 0.05% $215.89 $0.00 $215.89 $62.20 $278.09235 201-4060 Senior Center Advisory Board 70 0.09% $368.59 $0.00 $368.59 $106.20 $474.79240 202 Animal Control Reserve 4 0.01% $21.06 $0.00 $21.06 $6.07 $27.13245 203 Police Volunteer 22 0.03% $115.84 $0.00 $115.84 $33.38 $149.22246 221 Atwell CFD Maintenance 4 0.01% $21.06 $0.00 $21.06 $6.07 $27.13247 222 American Rescue Plan Act 96 0.12% $505.49 $0.00 $505.49 $145.65 $651.14250 300 City Hall COP Debt Service* 2 0% $10.53 $0.00 $10.53 $3.03 $13.57255 360 Sun Lakes CFD #86-1 13 0.02% $68.45 $0.00 $68.45 $19.72 $88.18260 365 Wilson Street #91-1 Assessment Debt
13 0.02% $68.45 $0.00 $68.45 $19.72 $88.18
265 370 Area Police Computer (001) 5 0.01% $26.33 $0.00 $26.33 $7.59 $33.91270 375 Fair Oaks #2004-1 Debt Service 35 0.04% $184.29 $0.00 $184.29 $53.10 $237.40275 376 Cameo Homes (001) 5 0.01% $26.33 $0.00 $26.33 $7.59 $33.91280 400 Police Facilities Development 26 0.03% $136.90 $0.00 $136.90 $39.45 $176.35285 410 Fire Facility Development 26 0.03% $136.90 $0.00 $136.90 $39.45 $176.35290 420 Traffic Control Facility 36 0.05% $189.56 $0.00 $189.56 $54.62 $244.18300 430 General Facilities 50 0.06% $263.28 $0.00 $263.28 $75.86 $339.14310 444 Wilson Median 17 0.02% $89.51 $0.00 $89.51 $25.79 $115.31315 451 Park Development 38 0.05% $200.09 $0.00 $200.09 $57.65 $257.74 Prepared by Client Page 102
730
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Gen'l Accounting Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
320 470 Capital Improvement 4 0.01% $21.06 $0.00 $21.06 $6.07 $27.13325 600 Airport 1,979 2.49% $10,420.56 $0.00 $10,420.56 $3,002.48 $13,423.04335 610 5800 Fixed Route 1,543 1.95% $8,124.77 $0.00 $8,124.77 $2,340.99 $10,465.76340 610 5850 Dial-A-Ride 782 0.99% $4,117.67 $0.00 $4,117.67 $1,186.43 $5,304.10345 660 Water Operations 18,707 23.58% $98,503.00 $0.00 $98,503.00 $28,381.68 $126,884.68350 661 Water Capital Facility Fee 92 0.12% $484.43 $0.00 $484.43 $139.58 $624.01355 662 Irrigation Water 16 0.02% $84.25 $0.00 $84.25 $24.27 $108.52360 663 BUA Water Capital Project 13 0.02% $68.45 $0.00 $68.45 $19.72 $88.18365 669 BUA Water Debt Service 16 0.02% $84.25 $0.00 $84.25 $24.27 $108.52375 670-7000 Electric 12,575 15.85% $66,214.53 $0.00 $66,214.53 $19,078.40 $85,292.93380 670-7010 Generation & Transmission 740 0.93% $3,896.52 $0.00 $3,896.52 $1,122.71 $5,019.23385 672 Rate Stability 13 0.02% $68.45 $0.00 $68.45 $19.72 $88.18390 673 Electric Improvement 730 0.92% $3,843.87 $0.00 $3,843.87 $1,107.53 $4,951.40395 674 2007/2015 Elec Rev Bond Project 9 0.01% $47.39 $0.00 $47.39 $13.65 $61.04400 675 Public Benefit 1,342 1.69% $7,066.39 $0.00 $7,066.39 $2,036.04 $9,102.43405 678 2007 Elec Rev Bond Debt Service 18 0.02% $94.78 $0.00 $94.78 $27.31 $122.09410 680 Wastewater Operations 5,546 6.99% $29,202.85 $0.00 $29,202.85 $8,414.22 $37,617.07415 681 Wastewater Capital Facility Fees 33 0.04% $173.76 $0.00 $173.76 $50.07 $223.83420 682 Wastewater Tertiary 26 0.03% $136.90 $0.00 $136.90 $39.45 $176.35425 683 BUA WWtr Capital Project 5 0.01% $26.33 $0.00 $26.33 $7.59 $33.91430 685 State Revolving Loan 13 0.02% $68.45 $0.00 $68.45 $19.72 $88.18435 689 BUA Wastewater Debt Service 20 0.03% $105.31 $0.00 $105.31 $30.34 $135.65440 001-9600 Refuse 921 1.16% $4,849.59 $0.00 $4,849.59 $1,397.31 $6,246.90475 805 Redevelopment Obligation Retirement Fund
10 0.01% $52.66 $0.00 $52.66 $15.17 $67.83
480 810 Successor Housing Agency 287 0.36% $1,511.22 $0.00 $1,511.22 $435.43 $1,946.65485 830 Debt Service 19 0.02% $100.05 $0.00 $100.05 $28.83 $128.87490 840 BEA Capital Project 26 0.03% $136.90 $0.00 $136.90 $39.45 $176.35495 841 BEA L/M Capital Project 4 0.01% $21.06 $0.00 $21.06 $6.07 $27.13500 850 Successor Agency 10 0.01% $52.66 $0.00 $52.66 $15.17 $67.83530 Unallowable & Genl Govt 2,846 3.59% $14,985.81 $0.00 $14,985.81 $4,317.86 $19,303.67 SubTotal 79,320 100% $417,664.94 $0.00 $417,664.94 $111,839.63 $529,504.57Direct Bills $0.00 $0.00 Prepared by Client Page 103
731
Allocation Basis Units: # of Accounting Transactions
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Gen'l Accounting Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
Total $417,664.94 $529,504.57
Prepared by Client Page 104
732
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 3: Payroll Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $6,476.04 $0.00 $6,476.04 $0.00 $6,476.0415 001-1200 City Manager 7.00 3.23% $9,066.45 $0.00 $9,066.45 $0.00 $9,066.4517 001-1220 Public Information 1.00 0.46% $1,295.21 $0.00 $1,295.21 $0.00 $1,295.2118 001-1230 Grants Management 1.00 0.46% $1,295.21 $0.00 $1,295.21 $0.00 $1,295.2120 001-1300 Human Resources 4.00 1.85% $5,180.83 $0.00 $5,180.83 $0.00 $5,180.8325 001-1400 City Clerk 2.00 0.92% $2,590.41 $0.00 $2,590.41 $0.00 $2,590.4130 001-1900 Fiscal Services 11.00 5.08% $14,247.28 $0.00 $14,247.28 $0.00 $14,247.2835 001-1910 Purchasing 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.7736 001-2060 TV Government Access 1.00 0.46% $1,295.21 $0.00 $1,295.21 $404.74 $1,699.9462 700-5030 Unemployment Insurance 0.25 0.12% $323.80 $0.00 $323.80 $101.18 $424.9963 700-5040 Liability Insurance 0.85 0.39% $1,100.93 $0.00 $1,100.93 $344.02 $1,444.9566 702-3800 Fleet Maintenance 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.7767 703-3700 Information Systems Services 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.7768 704-3200 Building Maintenance 3.00 1.38% $3,885.62 $0.00 $3,885.62 $1,214.21 $5,099.8371 761-3100 Account & Collection Service 8.00 3.69% $10,361.66 $0.00 $10,361.66 $3,237.88 $13,599.5472 761-3110 Meter Reading & Service 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.7780 001-1210 Economic Development 1.00 0.46% $1,295.21 $0.00 $1,295.21 $404.74 $1,699.9495 001-2200 Police 39.00 18% $50,513.09 $0.00 $50,513.09 $15,784.67 $66,297.76 100 001-2210 Dispatch 6.00 2.77% $7,771.24 $0.00 $7,771.24 $2,428.41 $10,199.66105 001-2300 Animal Control 1.00 0.46% $1,295.21 $0.00 $1,295.21 $404.74 $1,699.94115 001-2700 Building & Safety 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.77120 001-2740 Code Enforcement 1.00 0.46% $1,295.21 $0.00 $1,295.21 $404.74 $1,699.94125 001-2800 Planning 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.77130 001-3000 Engineering 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.77135 001-3600 Parks 3.00 1.38% $3,885.62 $0.00 $3,885.62 $1,214.21 $5,099.83140 001-4000 Recreation 7.50 3.46% $9,714.06 $0.00 $9,714.06 $3,035.51 $12,749.57145 001-4010 Aquatics 4.95 2.28% $6,411.28 $0.00 $6,411.28 $2,003.44 $8,414.72155 001-4050 Senior Center 1.00 0.46% $1,295.21 $0.00 $1,295.21 $404.74 $1,699.94175 100 Gas Tax Street 5.00 2.31% $6,476.04 $0.00 $6,476.04 $2,023.68 $8,499.71325 600 Airport 2.00 0.92% $2,590.41 $0.00 $2,590.41 $809.47 $3,399.89335 610 5800 Fixed Route 12.00 5.54% $15,542.49 $0.00 $15,542.49 $4,856.82 $20,399.31340 610 5850 Dial-A-Ride 1.00 0.46% $1,295.21 $0.00 $1,295.21 $404.74 $1,699.94345 660 Water Operations 21.00 9.69% $27,199.36 $0.00 $27,199.36 $8,499.44 $35,698.79 Prepared by Client Page 105
733
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 3: Payroll Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
375 670-7000 Electric 30.00 13.85% $38,856.22 $0.00 $38,856.22 $12,142.05 $50,998.28380 670-7010 Generation & Transmission 1.00 0.46% $1,295.21 $0.00 $1,295.21 $404.74 $1,699.94410 680 Wastewater Operations 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.77440 001-9600 Refuse 2.10 0.97% $2,719.94 $0.00 $2,719.94 $849.94 $3,569.88530 Unallowable & Genl Govt 2.00 0.92% $2,590.41 $0.00 $2,590.41 $809.47 $3,399.89 SubTotal 216.65 100% $280,606.70 $0.00 $280,606.70 $75,139.06 $355,745.76Direct Bills $0.00 $0.00Total $280,606.70 $355,745.76 Prepared by Client Page 106
734
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 4: Accounts Payable Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 8 0.07% $152.25 $0.00 $152.25 $0.00 $152.25 10 001-1000 City Council 220 1.79% $4,186.92 $0.00 $4,186.92 $0.00 $4,186.9215 001-1200 City Manager 181 1.47% $3,444.69 $0.00 $3,444.69 $0.00 $3,444.6917 001-1220 Public Information 31 0.25% $589.98 $0.00 $589.98 $0.00 $589.9818 001-1230 Grants Management 11 0.09% $209.35 $0.00 $209.35 $0.00 $209.3520 001-1300 Human Resources 410 3.33% $7,802.90 $0.00 $7,802.90 $0.00 $7,802.9025 001-1400 City Clerk 149 1.21% $2,835.69 $0.00 $2,835.69 $0.00 $2,835.6930 001-1900 Fiscal Services 157 1.28% $2,987.94 $0.00 $2,987.94 $0.00 $2,987.9435 001-1910 Purchasing 136 1.11% $2,588.28 $0.00 $2,588.28 $765.74 $3,354.0236 001-2060 TV Government Access 84 0.68% $1,598.64 $0.00 $1,598.64 $472.96 $2,071.6062 700-5030 Unemployment Insurance 4 0.03% $76.13 $0.00 $76.13 $22.52 $98.6563 700-5040 Liability Insurance 51 0.41% $970.60 $0.00 $970.60 $287.15 $1,257.7665 700-5300 City Attorney 471 3.83% $8,963.82 $0.00 $8,963.82 $2,651.95 $11,615.7666 702-3800 Fleet Maintenance 1,287 10.47% $24,493.48 $0.00 $24,493.48 $7,246.40 $31,739.8867 703-3700 Information Systems Services 149 1.21% $2,835.69 $0.00 $2,835.69 $838.94 $3,674.6368 704-3200 Building Maintenance 545 4.43% $10,372.14 $0.00 $10,372.14 $3,068.60 $13,440.7469 705-4500 Central Services 283 2.3% $5,385.90 $0.00 $5,385.90 $1,593.42 $6,979.3271 761-3100 Account & Collection Service 348 2.83% $6,622.95 $0.00 $6,622.95 $1,959.40 $8,582.3572 761-3110 Meter Reading & Service 110 0.89% $2,093.46 $0.00 $2,093.46 $619.35 $2,712.8180 001-1210 Economic Development 101 0.82% $1,922.18 $0.00 $1,922.18 $568.68 $2,490.8595 001-2200 Police 1,312 10.67% $24,969.27 $0.00 $24,969.27 $7,387.16 $32,356.43 100 001-2210 Dispatch 25 0.2% $475.79 $0.00 $475.79 $140.76 $616.55105 001-2300 Animal Control 100 0.81% $1,903.15 $0.00 $1,903.15 $563.05 $2,466.19110 001-2400 Fire 120 0.98% $2,283.77 $0.00 $2,283.77 $675.65 $2,959.43115 001-2700 Building & Safety 89 0.72% $1,693.80 $0.00 $1,693.80 $501.11 $2,194.91120 001-2740 Code Enforcement 165 1.34% $3,140.19 $0.00 $3,140.19 $929.03 $4,069.22125 001-2800 Planning 216 1.76% $4,110.79 $0.00 $4,110.79 $1,216.18 $5,326.97130 001-3000 Engineering 145 1.18% $2,759.56 $0.00 $2,759.56 $816.42 $3,575.98135 001-3600 Parks 267 2.17% $5,081.40 $0.00 $5,081.40 $1,503.33 $6,584.73140 001-4000 Recreation 553 4.5% $10,524.39 $0.00 $10,524.39 $3,113.64 $13,638.04145 001-4010 Aquatics 74 0.6% $1,408.33 $0.00 $1,408.33 $416.65 $1,824.98150 001-4020 Day Care 16 0.13% $304.50 $0.00 $304.50 $90.09 $394.59155 001-4050 Senior Center 85 0.69% $1,617.67 $0.00 $1,617.67 $478.59 $2,096.26 Prepared by Client Page 107
735
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 4: Accounts Payable Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
160 001-5400 Community Enhancement 84 0.68% $1,598.64 $0.00 $1,598.64 $472.96 $2,071.60165 002 Developer Deposit Fund 111 0.9% $2,112.49 $0.00 $2,112.49 $624.98 $2,737.47170 005 SA Adminstration 1 0.01% $19.03 $0.00 $19.03 $5.63 $24.66175 100 Gas Tax Street 430 3.5% $8,183.53 $0.00 $8,183.53 $2,421.10 $10,604.62180 101 Measure A Street 45 0.37% $856.42 $0.00 $856.42 $253.37 $1,109.79185 102 RMRA (SB1) Gas Tax 8 0.07% $152.25 $0.00 $152.25 $45.04 $197.30190 110 C.D.B.G. 21 0.17% $399.66 $0.00 $399.66 $118.24 $517.90200 132 Air Quality Improvement 1 0.01% $19.03 $0.00 $19.03 $5.63 $24.66210 148 Supplemental Law Enforcement 2 0.02% $38.06 $0.00 $38.06 $11.26 $49.32230 201-4050 Senior Center 9 0.07% $171.28 $0.00 $171.28 $50.67 $221.96235 201-4060 Senior Center Advisory Board 3 0.02% $57.09 $0.00 $57.09 $16.89 $73.99247 222 American Rescue Plan Act 44 0.36% $837.38 $0.00 $837.38 $247.74 $1,085.12270 375 Fair Oaks #2004-1 Debt Service 10 0.08% $190.31 $0.00 $190.31 $56.30 $246.62290 420 Traffic Control Facility 3 0.02% $57.09 $0.00 $57.09 $16.89 $73.99300 430 General Facilities 18 0.15% $342.57 $0.00 $342.57 $101.35 $443.91315 451 Park Development 2 0.02% $38.06 $0.00 $38.06 $11.26 $49.32320 470 Capital Improvement 3 0.02% $57.09 $0.00 $57.09 $16.89 $73.99325 600 Airport 41 0.33% $780.29 $0.00 $780.29 $230.85 $1,011.14335 610 5800 Fixed Route 176 1.43% $3,349.54 $0.00 $3,349.54 $990.96 $4,340.50340 610 5850 Dial-A-Ride 66 0.54% $1,256.08 $0.00 $1,256.08 $371.61 $1,627.69345 660 Water Operations 871 7.08% $16,576.40 $0.00 $16,576.40 $4,904.13 $21,480.53350 661 Water Capital Facility Fee 57 0.46% $1,084.79 $0.00 $1,084.79 $320.94 $1,405.73355 662 Irrigation Water 3 0.02% $57.09 $0.00 $57.09 $16.89 $73.99360 663 BUA Water Capital Project 6 0.05% $114.19 $0.00 $114.19 $33.78 $147.97365 669 BUA Water Debt Service 5 0.04% $95.16 $0.00 $95.16 $28.15 $123.31375 670-7000 Electric 852 6.93% $16,214.80 $0.00 $16,214.80 $4,797.15 $21,011.95380 670-7010 Generation & Transmission 171 1.39% $3,254.38 $0.00 $3,254.38 $962.81 $4,217.19390 673 Electric Improvement 63 0.51% $1,198.98 $0.00 $1,198.98 $354.72 $1,553.70395 674 2007/2015 Elec Rev Bond Project 3 0.02% $57.09 $0.00 $57.09 $16.89 $73.99400 675 Public Benefit 417 3.39% $7,936.12 $0.00 $7,936.12 $2,347.90 $10,284.02405 678 2007 Elec Rev Bond Debt Service 7 0.06% $133.22 $0.00 $133.22 $39.41 $172.63410 680 Wastewater Operations 376 3.06% $7,155.83 $0.00 $7,155.83 $2,117.05 $9,272.88415 681 Wastewater Capital Facility Fees 8 0.07% $152.25 $0.00 $152.25 $45.04 $197.30 Prepared by Client Page 108
736
Allocation Basis Units: # of AP Transactions
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 4: Accounts Payable Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
425 683 BUA WWtr Capital Project 1 0.01% $19.03 $0.00 $19.03 $5.63 $24.66435 689 BUA Wastewater Debt Service 6 0.05% $114.19 $0.00 $114.19 $33.78 $147.97440 001-9600 Refuse 1 0.01% $19.03 $0.00 $19.03 $5.63 $24.66480 810 Successor Housing Agency 234 1.9% $4,453.36 $0.00 $4,453.36 $1,317.53 $5,770.89485 830 Debt Service 4 0.03% $76.13 $0.00 $76.13 $22.52 $98.65490 840 BEA Capital Project 3 0.02% $57.09 $0.00 $57.09 $16.89 $73.99530 Unallowable & Genl Govt 228 1.85% $4,339.17 $0.00 $4,339.17 $1,283.74 $5,622.92 SubTotal 12,297 100% $234,029.80 $0.00 $234,029.80 $62,667.00 $296,696.80Direct Bills $0.00 $0.00Total $234,029.80 $296,696.80 Prepared by Client Page 109
737
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 5: Business License Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 203,465.85 0.15% $187.27 $0.00 $187.27 $0.00 $187.27 10 001-1000 City Council 195,790.74 0.14% $180.20 $0.00 $180.20 $0.00 $180.2015 001-1200 City Manager 1,219,369.03 0.88% $1,122.28 $0.00 $1,122.28 $0.00 $1,122.2817 001-1220 Public Information 143,880.64 0.1% $132.43 $0.00 $132.43 $0.00 $132.4318 001-1230 Grants Management 137,722.42 0.1% $126.76 $0.00 $126.76 $0.00 $126.7620 001-1300 Human Resources 374,733.89 0.27% $344.90 $0.00 $344.90 $0.00 $344.9025 001-1400 City Clerk 185,205.24 0.13% $170.46 $0.00 $170.46 $0.00 $170.4626 001-1800 City Attorney 766,758.17 0.55% $705.71 $0.00 $705.71 $0.00 $705.7130 001-1900 Fiscal Services 1,772,346.93 1.28% $1,631.24 $0.00 $1,631.24 $0.00 $1,631.2435 001-1910 Purchasing 586,114.71 0.42% $539.45 $0.00 $539.45 $149.85 $689.3036 001-2060 TV Government Access 196,712.55 0.14% $181.05 $0.00 $181.05 $50.29 $231.3462 700-5030 Unemployment Insurance 51,470.69 0.04% $47.37 $0.00 $47.37 $13.16 $60.5363 700-5040 Liability Insurance 3,558,737.58 2.56% $3,275.40 $0.00 $3,275.40 $909.85 $4,185.2465 700-5300 City Attorney 1,102,543.23 0.79% $1,014.76 $0.00 $1,014.76 $281.88 $1,296.6466 702-3800 Fleet Maintenance 1,764,161.15 1.27% $1,623.70 $0.00 $1,623.70 $451.04 $2,074.7467 703-3700 Information Systems Services 1,604,626.66 1.16% $1,476.87 $0.00 $1,476.87 $410.25 $1,887.1268 704-3200 Building Maintenance 911,423.93 0.66% $838.86 $0.00 $838.86 $233.02 $1,071.8869 705-4500 Central Services 2,344,673.44 1.69% $2,157.99 $0.00 $2,157.99 $599.45 $2,757.4571 761-3100 Account & Collection Service 2,649,716.75 1.91% $2,438.75 $0.00 $2,438.75 $677.44 $3,116.1972 761-3110 Meter Reading & Service 615,822.54 0.44% $566.79 $0.00 $566.79 $157.44 $724.2480 001-1210 Economic Development 343,439.71 0.25% $316.10 $0.00 $316.10 $87.81 $403.9085 001-1500 Elections 383.40 0% $0.35 $0.00 $0.35 $0.10 $0.4595 001-2200 Police 12,787,907.17 9.22% $11,769.75 $0.00 $11,769.75 $3,269.43 $15,039.18 100 001-2210 Dispatch 1,296,965.41 0.93% $1,193.70 $0.00 $1,193.70 $331.59 $1,525.29105 001-2300 Animal Control 279,184.55 0.2% $256.96 $0.00 $256.96 $71.38 $328.33110 001-2400 Fire 3,882,928.46 2.8% $3,573.78 $0.00 $3,573.78 $992.73 $4,566.51115 001-2700 Building & Safety 1,397,301.95 1.01% $1,286.05 $0.00 $1,286.05 $357.24 $1,643.29120 001-2740 Code Enforcement 581,490.21 0.42% $535.19 $0.00 $535.19 $148.67 $683.86125 001-2800 Planning 1,076,844.26 0.78% $991.11 $0.00 $991.11 $275.31 $1,266.42130 001-3000 Engineering 2,122,842.18 1.53% $1,953.82 $0.00 $1,953.82 $542.74 $2,496.56135 001-3600 Parks 1,232,819.27 0.89% $1,134.66 $0.00 $1,134.66 $315.19 $1,449.85140 001-4000 Recreation 1,040,921.74 0.75% $958.05 $0.00 $958.05 $266.13 $1,224.17145 001-4010 Aquatics 350,135.19 0.25% $322.26 $0.00 $322.26 $89.52 $411.78 Prepared by Client Page 110
738
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 5: Business License Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
150 001-4020 Day Care 30,059.07 0.02% $27.67 $0.00 $27.67 $7.69 $35.35155 001-4050 Senior Center 199,545.96 0.14% $183.66 $0.00 $183.66 $51.02 $234.68160 001-5400 Community Enhancement 160,658.34 0.12% $147.87 $0.00 $147.87 $41.07 $188.94165 002 Developer Deposit Fund 540,124.83 0.39% $497.12 $0.00 $497.12 $138.09 $635.21170 005 SA Adminstration 2,512.44 0% $2.31 $0.00 $2.31 $0.64 $2.95175 100 Gas Tax Street 2,462,459.43 1.77% $2,266.40 $0.00 $2,266.40 $629.57 $2,895.97180 101 Measure A Street 1,414,405.54 1.02% $1,301.79 $0.00 $1,301.79 $361.61 $1,663.41185 102 RMRA (SB1) Gas Tax 762,549.03 0.55% $701.84 $0.00 $701.84 $194.96 $896.79190 110 C.D.B.G. 95,274.32 0.07% $87.69 $0.00 $87.69 $24.36 $112.05200 132 Air Quality Improvement 18,524.48 0.01% $17.05 $0.00 $17.05 $4.74 $21.79210 148 Supplemental Law Enforcement 21,051.74 0.02% $19.38 $0.00 $19.38 $5.38 $24.76215 150 State Park Bond Act 28.52 0% $0.03 $0.00 $0.03 $0.01 $0.03220 200 Special Donations 1,305.96 0% $1.20 $0.00 $1.20 $0.33 $1.54230 201-4050 Senior Center 1,622.90 0% $1.49 $0.00 $1.49 $0.41 $1.91235 201-4060 Senior Center Advisory Board 442.02 0% $0.41 $0.00 $0.41 $0.11 $0.52240 202 Animal Control Reserve 28.52 0% $0.03 $0.00 $0.03 $0.01 $0.03245 203 Police Volunteer 199.36 0% $0.18 $0.00 $0.18 $0.05 $0.23247 222 American Rescue Plan Act 2,599,126.84 1.87% $2,392.19 $0.00 $2,392.19 $664.51 $3,056.70265 370 Area Police Computer (001) 191.85 0% $0.18 $0.00 $0.18 $0.05 $0.23270 375 Fair Oaks #2004-1 Debt Service 191,476.17 0.14% $176.23 $0.00 $176.23 $48.95 $225.18275 376 Cameo Homes (001) 310.00 0% $0.29 $0.00 $0.29 $0.08 $0.36280 400 Police Facilities Development 193.88 0% $0.18 $0.00 $0.18 $0.05 $0.23285 410 Fire Facility Development 210.96 0% $0.19 $0.00 $0.19 $0.05 $0.25290 420 Traffic Control Facility 7,559.16 0.01% $6.96 $0.00 $6.96 $1.93 $8.89300 430 General Facilities 163,011.51 0.12% $150.03 $0.00 $150.03 $41.68 $191.71310 444 Wilson Median 136.84 0% $0.13 $0.00 $0.13 $0.03 $0.16315 451 Park Development 293,986.12 0.21% $270.58 $0.00 $270.58 $75.16 $345.74320 470 Capital Improvement 88.40 0% $0.08 $0.00 $0.08 $0.02 $0.10325 600 Airport 504,052.77 0.36% $463.92 $0.00 $463.92 $128.87 $592.79335 610 5800 Fixed Route 3,700,651.16 2.67% $3,406.01 $0.00 $3,406.01 $946.13 $4,352.14340 610 5850 Dial-A-Ride 455,574.88 0.33% $419.30 $0.00 $419.30 $116.47 $535.78345 660 Water Operations 13,053,659.13 9.41% $12,014.35 $0.00 $12,014.35 $3,337.37 $15,351.72350 661 Water Capital Facility Fee 1,920,460.61 1.38% $1,767.56 $0.00 $1,767.56 $491.00 $2,258.55 Prepared by Client Page 111
739
Allocation Basis Units: Total Operating Budget
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 5: Business License Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
355 662 Irrigation Water 2,472.46 0% $2.28 $0.00 $2.28 $0.63 $2.91360 663 BUA Water Capital Project 0.01 0% $0.00 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service 691,281.84 0.5% $636.24 $0.00 $636.24 $176.74 $812.98375 670-7000 Electric 19,296,748.73 13.91% $17,760.37 $0.00 $17,760.37 $4,933.51 $22,693.88380 670-7010 Generation & Transmission 22,538,256.14 16.24% $20,743.79 $0.00 $20,743.79 $5,762.26 $26,506.05390 673 Electric Improvement 4,254,170.20 3.07% $3,915.46 $0.00 $3,915.46 $1,087.64 $5,003.10395 674 2007/2015 Elec Rev Bond Project 24,238.13 0.02% $22.31 $0.00 $22.31 $6.20 $28.51400 675 Public Benefit 564,420.35 0.41% $519.48 $0.00 $519.48 $144.30 $663.78405 678 2007 Elec Rev Bond Debt Service 986,371.34 0.71% $907.84 $0.00 $907.84 $252.18 $1,160.02410 680 Wastewater Operations 5,151,131.35 3.71% $4,741.01 $0.00 $4,741.01 $1,316.97 $6,057.97415 681 Wastewater Capital Facility Fees 42,993.09 0.03% $39.57 $0.00 $39.57 $10.99 $50.56420 682 Wastewater Tertiary 1,782.49 0% $1.64 $0.00 $1.64 $0.46 $2.10425 683 BUA WWtr Capital Project 2,313.63 0% $2.13 $0.00 $2.13 $0.59 $2.72435 689 BUA Wastewater Debt Service 54,710.31 0.04% $50.35 $0.00 $50.35 $13.99 $64.34440 001-9600 Refuse 1,058,891.78 0.76% $974.58 $0.00 $974.58 $270.72 $1,245.31475 805 Redevelopment Obligation Retirement Fund
2,421,960.12 1.75% $2,229.13 $0.00 $2,229.13 $619.21 $2,848.34 480 810 Successor Housing Agency 748,804.26 0.54% $689.19 $0.00 $689.19 $191.44 $880.63485 830 Debt Service 944,943.63 0.68% $869.71 $0.00 $869.71 $241.59 $1,111.30490 840 BEA Capital Project 73,761.58 0.05% $67.89 $0.00 $67.89 $18.86 $86.75495 841 BEA L/M Capital Project 45.60 0% $0.04 $0.00 $0.04 $0.01 $0.05500 850 Successor Agency 15,132.00 0.01% $13.93 $0.00 $13.93 $3.87 $17.80530 Unallowable & Genl Govt 4,497,556.24 3.24% $4,139.47 $0.00 $4,139.47 $1,149.87 $5,289.34 SubTotal 138,751,907.66 100% $127,704.68 $0.00 $127,704.68 $34,195.94 $161,900.62Direct Bills $0.00 $0.00Total $127,704.68 $161,900.62 Prepared by Client Page 112
740
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 6: AR (Non-Utility Billing) Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 5 0.04% $54.98 $0.00 $54.98 $0.00 $54.98 10 001-1000 City Council 221 1.85% $2,429.90 $0.00 $2,429.90 $0.00 $2,429.9015 001-1200 City Manager 171 1.43% $1,880.15 $0.00 $1,880.15 $0.00 $1,880.1517 001-1220 Public Information 29 0.24% $318.86 $0.00 $318.86 $0.00 $318.8618 001-1230 Grants Management 11 0.09% $120.95 $0.00 $120.95 $0.00 $120.9520 001-1300 Human Resources 381 3.19% $4,189.10 $0.00 $4,189.10 $0.00 $4,189.1025 001-1400 City Clerk 148 1.24% $1,627.26 $0.00 $1,627.26 $0.00 $1,627.2630 001-1900 Fiscal Services 156 1.3% $1,715.22 $0.00 $1,715.22 $0.00 $1,715.2235 001-1910 Purchasing 134 1.12% $1,473.33 $0.00 $1,473.33 $435.35 $1,908.6936 001-2060 TV Government Access 80 0.67% $879.60 $0.00 $879.60 $259.91 $1,139.5262 700-5030 Unemployment Insurance 4 0.03% $43.98 $0.00 $43.98 $13.00 $56.9863 700-5040 Liability Insurance 62 0.52% $681.69 $0.00 $681.69 $201.43 $883.1265 700-5300 City Attorney 457 3.82% $5,024.73 $0.00 $5,024.73 $1,484.75 $6,509.4866 702-3800 Fleet Maintenance 1,273 10.64% $13,996.66 $0.00 $13,996.66 $4,135.87 $18,132.5367 703-3700 Information Systems Services 135 1.13% $1,484.33 $0.00 $1,484.33 $438.60 $1,922.9368 704-3200 Building Maintenance 511 4.27% $5,618.46 $0.00 $5,618.46 $1,660.20 $7,278.6569 705-4500 Central Services 270 2.26% $2,968.66 $0.00 $2,968.66 $877.21 $3,845.8671 761-3100 Account & Collection Service 349 2.92% $3,837.26 $0.00 $3,837.26 $1,133.87 $4,971.1372 761-3110 Meter Reading & Service 115 0.96% $1,264.43 $0.00 $1,264.43 $373.63 $1,638.0580 001-1210 Economic Development 96 0.8% $1,055.52 $0.00 $1,055.52 $311.90 $1,367.4295 001-2200 Police 1,278 10.68% $14,051.64 $0.00 $14,051.64 $4,152.11 $18,203.75 100 001-2210 Dispatch 27 0.23% $296.87 $0.00 $296.87 $87.72 $384.59105 001-2300 Animal Control 104 0.87% $1,143.48 $0.00 $1,143.48 $337.89 $1,481.37110 001-2400 Fire 120 1% $1,319.40 $0.00 $1,319.40 $389.87 $1,709.27115 001-2700 Building & Safety 77 0.64% $846.62 $0.00 $846.62 $250.17 $1,096.78120 001-2740 Code Enforcement 204 1.71% $2,242.98 $0.00 $2,242.98 $662.78 $2,905.76125 001-2800 Planning 235 1.96% $2,583.83 $0.00 $2,583.83 $763.50 $3,347.33130 001-3000 Engineering 146 1.22% $1,605.27 $0.00 $1,605.27 $474.34 $2,079.61135 001-3600 Parks 273 2.28% $3,001.64 $0.00 $3,001.64 $886.95 $3,888.59140 001-4000 Recreation 535 4.47% $5,882.34 $0.00 $5,882.34 $1,738.17 $7,620.51145 001-4010 Aquatics 71 0.59% $780.65 $0.00 $780.65 $230.67 $1,011.32150 001-4020 Day Care 13 0.11% $142.94 $0.00 $142.94 $42.24 $185.17155 001-4050 Senior Center 83 0.69% $912.59 $0.00 $912.59 $269.66 $1,182.25 Prepared by Client Page 113
741
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 6: AR (Non-Utility Billing) Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
160 001-5400 Community Enhancement 82 0.69% $901.59 $0.00 $901.59 $266.41 $1,168.00165 002 Developer Deposit Fund 119 0.99% $1,308.41 $0.00 $1,308.41 $386.62 $1,695.03170 005 SA Adminstration 1 0.01% $11.00 $0.00 $11.00 $3.25 $14.24175 100 Gas Tax Street 428 3.58% $4,705.87 $0.00 $4,705.87 $1,390.54 $6,096.41180 101 Measure A Street 26 0.22% $285.87 $0.00 $285.87 $84.47 $370.34185 102 RMRA (SB1) Gas Tax 8 0.07% $87.96 $0.00 $87.96 $25.99 $113.95190 110 C.D.B.G. 17 0.14% $186.92 $0.00 $186.92 $55.23 $242.15200 132 Air Quality Improvement 2 0.02% $21.99 $0.00 $21.99 $6.50 $28.49210 148 Supplemental Law Enforcement 2 0.02% $21.99 $0.00 $21.99 $6.50 $28.49230 201-4050 Senior Center 9 0.08% $98.96 $0.00 $98.96 $29.24 $128.20235 201-4060 Senior Center Advisory Board 3 0.03% $32.99 $0.00 $32.99 $9.75 $42.73247 222 American Rescue Plan Act 45 0.38% $494.78 $0.00 $494.78 $146.20 $640.98270 375 Fair Oaks #2004-1 Debt Service 11 0.09% $120.95 $0.00 $120.95 $35.74 $156.68290 420 Traffic Control Facility 2 0.02% $21.99 $0.00 $21.99 $6.50 $28.49300 430 General Facilities 17 0.14% $186.92 $0.00 $186.92 $55.23 $242.15315 451 Park Development 2 0.02% $21.99 $0.00 $21.99 $6.50 $28.49325 600 Airport 37 0.31% $406.82 $0.00 $406.82 $120.21 $527.03335 610 5800 Fixed Route 197 1.65% $2,166.02 $0.00 $2,166.02 $640.04 $2,806.06340 610 5850 Dial-A-Ride 83 0.69% $912.59 $0.00 $912.59 $269.66 $1,182.25345 660 Water Operations 854 7.14% $9,389.75 $0.00 $9,389.75 $2,774.57 $12,164.32350 661 Water Capital Facility Fee 44 0.37% $483.78 $0.00 $483.78 $142.95 $626.73365 669 BUA Water Debt Service 5 0.04% $54.98 $0.00 $54.98 $16.24 $71.22375 670-7000 Electric 764 6.39% $8,400.20 $0.00 $8,400.20 $2,482.17 $10,882.37380 670-7010 Generation & Transmission 198 1.66% $2,177.01 $0.00 $2,177.01 $643.29 $2,820.30390 673 Electric Improvement 57 0.48% $626.72 $0.00 $626.72 $185.19 $811.90400 675 Public Benefit 363 3.03% $3,991.19 $0.00 $3,991.19 $1,179.36 $5,170.55405 678 2007 Elec Rev Bond Debt Service 7 0.06% $76.97 $0.00 $76.97 $22.74 $99.71410 680 Wastewater Operations 345 2.88% $3,793.28 $0.00 $3,793.28 $1,120.88 $4,914.16415 681 Wastewater Capital Facility Fees 4 0.03% $43.98 $0.00 $43.98 $13.00 $56.98425 683 BUA WWtr Capital Project 1 0.01% $11.00 $0.00 $11.00 $3.25 $14.24435 689 BUA Wastewater Debt Service 6 0.05% $65.97 $0.00 $65.97 $19.49 $85.46480 810 Successor Housing Agency 217 1.81% $2,385.92 $0.00 $2,385.92 $705.01 $3,090.93485 830 Debt Service 4 0.03% $43.98 $0.00 $43.98 $13.00 $56.98 Prepared by Client Page 114
742
Allocation Basis Units: # of AR Transactions
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 6: AR (Non-Utility Billing) Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
490 840 BEA Capital Project 5 0.04% $54.98 $0.00 $54.98 $16.24 $71.22530 Unallowable & Genl Govt 223 1.86% $2,451.89 $0.00 $2,451.89 $724.51 $3,176.40 SubTotal 11,962 100% $131,522.46 $0.00 $131,522.46 $35,218.24 $166,740.70Direct Bills $0.00 $0.00Total $131,522.46 $166,740.70 Prepared by Client Page 115
743
Allocation Basis Units: # of Utility Billing Accounts
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 7: AR Utility Billing Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
345 660 Water Operations 16,174 39.22% $84,458.09 $0.00 $84,458.09 $22,615.64 $107,073.73375 670-7000 Electric 13,357 32.39% $69,748.16 $0.00 $69,748.16 $18,676.71 $88,424.87410 680 Wastewater Operations 11,704 28.38% $61,116.45 $0.00 $61,116.45 $16,365.37 $77,481.82 SubTotal 41,235 100% $215,322.69 $0.00 $215,322.69 $57,657.73 $272,980.42Direct Bills $0.00 $0.00Total $215,322.69 $272,980.42 Prepared by Client Page 116
744
Allocation Basis Units: Direct to 001-1910 Purchasing
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 8: Contracts Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
35 001-1910 Purchasing 100 100% $47,913.12 $0.00 $47,913.12 $12,829.87 $60,742.98 SubTotal 100 100% $47,913.12 $0.00 $47,913.12 $12,829.87 $60,742.98Direct Bills $0.00 $0.00Total $47,913.12 $60,742.98 Prepared by Client Page 117
745
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 30: 001-1900 Fiscal Services
Seq # Department Name Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (Non-Utility
Billing)
AR Utility
Billing
Contracts
R Residual Costs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 5 001-0001 Non-Departmental $667.33 $9,678.12 $0.00 $152.25 $187.27 $54.98 $0.00 $0.00 10 001-1000 City Council $642.16 $1,974.59 $6,476.04 $4,186.92 $180.20 $2,429.90 $0.00 $0.0015 001-1200 City Manager $3,999.29 $4,001.83 $9,066.45 $3,444.69 $1,122.28 $1,880.15 $0.00 $0.0017 001-1220 Public Information $471.90 $1,237.41 $1,295.21 $589.98 $132.43 $318.86 $0.00 $0.0018 001-1230 Grants Management $451.70 $1,311.13 $1,295.21 $209.35 $126.76 $120.95 $0.00 $0.0020 001-1300 Human Resources $1,229.05 $4,428.34 $5,180.83 $7,802.90 $344.90 $4,189.10 $0.00 $0.0025 001-1400 City Clerk $607.44 $2,243.13 $2,590.41 $2,835.69 $170.46 $1,627.26 $0.00 $0.0026 001-1800 City Attorney $2,514.82 $26.33 $0.00 $0.00 $705.71 $0.00 $0.00 $0.0030 001-1900 Fiscal Services $5,812.95 $4,607.37 $14,247.28 $2,987.94 $1,631.24 $1,715.22 $0.00 $0.0035 001-1910 Purchasing $2,456.33 $4,232.43 $6,799.77 $3,354.02 $689.30 $1,908.69 $0.00 $60,742.9836 001-2060 TV Government Access $824.40 $2,272.22 $1,699.94 $2,071.60 $231.34 $1,139.52 $0.00 $0.0062 700-5030 Unemployment Insurance $215.71 $2,977.62 $424.99 $98.65 $60.53 $56.98 $0.00 $0.0063 700-5040 Liability Insurance $14,914.23 $3,371.02 $1,444.95 $1,257.76 $4,185.24 $883.12 $0.00 $0.0065 700-5300 City Attorney $4,620.62 $3,364.24 $0.00 $11,615.76 $1,296.64 $6,509.48 $0.00 $0.0066 702-3800 Fleet Maintenance $7,393.38 $14,270.88 $6,799.77 $31,739.88 $2,074.74 $18,132.53 $0.00 $0.0067 703-3700 Information Systems Services $6,724.79 $3,588.07 $6,799.77 $3,674.63 $1,887.12 $1,922.93 $0.00 $0.0068 704-3200 Building Maintenance $3,819.66 $4,225.65 $5,099.83 $13,440.74 $1,071.88 $7,278.65 $0.00 $0.0069 705-4500 Central Services $9,826.24 $2,550.31 $0.00 $6,979.32 $2,757.45 $3,845.86 $0.00 $0.0071 761-3100 Account & Collection Service $11,104.63 $7,149.01 $13,599.54 $8,582.35 $3,116.19 $4,971.13 $0.00 $0.0072 761-3110 Meter Reading & Service $2,580.84 $2,679.18 $6,799.77 $2,712.81 $724.24 $1,638.05 $0.00 $0.0080 001-1210 Economic Development $1,439.31 $2,441.79 $1,699.94 $2,490.85 $403.90 $1,367.42 $0.00 $0.0085 001-1500 Elections $1.61 $33.91 $0.00 $0.00 $0.45 $0.00 $0.00 $0.0095 001-2200 Police $53,592.53 $21,792.94 $66,297.76 $32,356.43 $15,039.18 $18,203.75 $0.00 $0.00 100 001-2210 Dispatch $5,435.42 $3,262.50 $10,199.66 $616.55 $1,525.29 $384.59 $0.00 $0.00105 001-2300 Animal Control $1,170.03 $2,346.83 $1,699.94 $2,466.19 $328.33 $1,481.37 $0.00 $0.00110 001-2400 Fire $16,272.87 $3,187.89 $0.00 $2,959.43 $4,566.51 $1,709.27 $0.00 $0.00115 001-2700 Building & Safety $5,855.92 $14,766.02 $6,799.77 $2,194.91 $1,643.29 $1,096.78 $0.00 $0.00120 001-2740 Code Enforcement $2,436.95 $3,520.24 $1,699.94 $4,069.22 $683.86 $2,905.76 $0.00 $0.00125 001-2800 Planning $4,512.92 $4,754.70 $6,799.77 $5,326.97 $1,266.42 $3,347.33 $0.00 $0.00130 001-3000 Engineering $8,896.57 $14,766.02 $6,799.77 $3,575.98 $2,496.56 $2,079.61 $0.00 $0.00135 001-3600 Parks $5,166.59 $6,491.08 $5,099.83 $6,584.73 $1,449.85 $3,888.59 $0.00 $0.00140 001-4000 Recreation $4,362.37 $12,514.15 $12,749.57 $13,638.04 $1,224.17 $7,620.51 $0.00 $0.00145 001-4010 Aquatics $1,467.37 $5,344.80 $8,414.72 $1,824.98 $411.78 $1,011.32 $0.00 $0.00 Prepared by Client Page 118
746
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 30: 001-1900 Fiscal Services
Seq # Department Name Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (Non-Utility
Billing)
AR Utility
Billing
Contracts
150 001-4020 Day Care $125.97 $834.28 $0.00 $394.59 $35.35 $185.17 $0.00 $0.00155 001-4050 Senior Center $836.27 $2,543.53 $1,699.94 $2,096.26 $234.68 $1,182.25 $0.00 $0.00160 001-5400 Community Enhancement $673.30 $705.40 $0.00 $2,071.60 $188.94 $1,168.00 $0.00 $0.00165 002 Developer Deposit Fund $2,263.60 $969.93 $0.00 $2,737.47 $635.21 $1,695.03 $0.00 $0.00170 005 SA Adminstration $10.53 $115.31 $0.00 $24.66 $2.95 $14.24 $0.00 $0.00175 100 Gas Tax Street $10,319.86 $15,993.70 $8,499.71 $10,604.62 $2,895.97 $6,096.41 $0.00 $0.00180 101 Measure A Street $5,927.60 $603.66 $0.00 $1,109.79 $1,663.41 $370.34 $0.00 $0.00185 102 RMRA (SB1) Gas Tax $3,195.75 $122.09 $0.00 $197.30 $896.79 $113.95 $0.00 $0.00190 110 C.D.B.G. $399.28 $298.44 $0.00 $517.90 $112.05 $242.15 $0.00 $0.00200 132 Air Quality Improvement $77.63 $196.70 $0.00 $24.66 $21.79 $28.49 $0.00 $0.00205 140 Asset Forfeiture $0.00 $88.18 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00210 148 Supplemental Law Enforcement $88.23 $108.52 $0.00 $49.32 $24.76 $28.49 $0.00 $0.00215 150 State Park Bond Act $0.12 $27.13 $0.00 $0.00 $0.03 $0.00 $0.00 $0.00220 200 Special Donations $5.47 $162.79 $0.00 $0.00 $1.54 $0.00 $0.00 $0.00230 201-4050 Senior Center $6.80 $278.09 $0.00 $221.96 $1.91 $128.20 $0.00 $0.00235 201-4060 Senior Center Advisory Board $1.85 $474.79 $0.00 $73.99 $0.52 $42.73 $0.00 $0.00240 202 Animal Control Reserve $0.12 $27.13 $0.00 $0.00 $0.03 $0.00 $0.00 $0.00245 203 Police Volunteer $0.84 $149.22 $0.00 $0.00 $0.23 $0.00 $0.00 $0.00246 221 Atwell CFD Maintenance $0.00 $27.13 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00247 222 American Rescue Plan Act $10,892.62 $651.14 $0.00 $1,085.12 $3,056.70 $640.98 $0.00 $0.00250 300 City Hall COP Debt Service* $0.00 $13.57 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00255 360 Sun Lakes CFD #86-1 $0.00 $88.18 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00260 365 Wilson Street #91-1 Assessment Debt
$0.00 $88.18 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
265 370 Area Police Computer (001) $0.80 $33.91 $0.00 $0.00 $0.23 $0.00 $0.00 $0.00270 375 Fair Oaks #2004-1 Debt Service $802.45 $237.40 $0.00 $246.62 $225.18 $156.68 $0.00 $0.00275 376 Cameo Homes (001) $1.30 $33.91 $0.00 $0.00 $0.36 $0.00 $0.00 $0.00280 400 Police Facilities Development $0.81 $176.35 $0.00 $0.00 $0.23 $0.00 $0.00 $0.00285 410 Fire Facility Development $0.88 $176.35 $0.00 $0.00 $0.25 $0.00 $0.00 $0.00290 420 Traffic Control Facility $31.68 $244.18 $0.00 $73.99 $8.89 $28.49 $0.00 $0.00300 430 General Facilities $683.16 $339.14 $0.00 $443.91 $191.71 $242.15 $0.00 $0.00310 444 Wilson Median $0.57 $115.31 $0.00 $0.00 $0.16 $0.00 $0.00 $0.00315 451 Park Development $1,232.06 $257.74 $0.00 $49.32 $345.74 $28.49 $0.00 $0.00320 470 Capital Improvement $0.37 $27.13 $0.00 $73.99 $0.10 $0.00 $0.00 $0.00325 600 Airport $2,112.42 $13,423.04 $3,399.89 $1,011.14 $592.79 $527.03 $0.00 $0.00 Prepared by Client Page 119
747
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 30: 001-1900 Fiscal Services
Seq # Department Name Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (Non-Utility
Billing)
AR Utility
Billing
Contracts
335 610 5800 Fixed Route $15,508.97 $10,465.76 $20,399.31 $4,340.50 $4,352.14 $2,806.06 $0.00 $0.00340 610 5850 Dial-A-Ride $1,909.26 $5,304.10 $1,699.94 $1,627.69 $535.78 $1,182.25 $0.00 $0.00345 660 Water Operations $54,706.27 $126,884.68 $35,698.79 $21,480.53 $15,351.72 $12,164.32 $107,073.73 $0.00350 661 Water Capital Facility Fee $8,048.41 $624.01 $0.00 $1,405.73 $2,258.55 $626.73 $0.00 $0.00355 662 Irrigation Water $10.36 $108.52 $0.00 $73.99 $2.91 $0.00 $0.00 $0.00360 663 BUA Water Capital Project $0.00 $88.18 $0.00 $147.97 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service $2,897.08 $108.52 $0.00 $123.31 $812.98 $71.22 $0.00 $0.00375 670-7000 Electric $80,870.28 $85,292.93 $50,998.28 $21,011.95 $22,693.88 $10,882.37 $88,424.87 $0.00380 670-7010 Generation & Transmission $94,455.04 $5,019.23 $1,699.94 $4,217.19 $26,506.05 $2,820.30 $0.00 $0.00385 672 Rate Stability $0.00 $88.18 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00390 673 Electric Improvement $17,828.70 $4,951.40 $0.00 $1,553.70 $5,003.10 $811.90 $0.00 $0.00395 674 2007/2015 Elec Rev Bond Project $101.58 $61.04 $0.00 $73.99 $28.51 $0.00 $0.00 $0.00400 675 Public Benefit $2,365.42 $9,102.43 $0.00 $10,284.02 $663.78 $5,170.55 $0.00 $0.00405 678 2007 Elec Rev Bond Debt Service $4,133.76 $122.09 $0.00 $172.63 $1,160.02 $99.71 $0.00 $0.00410 680 Wastewater Operations $21,587.75 $37,617.07 $6,799.77 $9,272.88 $6,057.97 $4,914.16 $77,481.82 $0.00415 681 Wastewater Capital Facility Fees $180.18 $223.83 $0.00 $197.30 $50.56 $56.98 $0.00 $0.00420 682 Wastewater Tertiary $7.47 $176.35 $0.00 $0.00 $2.10 $0.00 $0.00 $0.00425 683 BUA WWtr Capital Project $9.70 $33.91 $0.00 $24.66 $2.72 $14.24 $0.00 $0.00430 685 State Revolving Loan $0.00 $88.18 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00435 689 BUA Wastewater Debt Service $229.28 $135.65 $0.00 $147.97 $64.34 $85.46 $0.00 $0.00440 001-9600 Refuse $4,437.68 $6,246.90 $3,569.88 $24.66 $1,245.31 $0.00 $0.00 $0.00475 805 Redevelopment Obligation Retirement Fund
$10,150.13 $67.83 $0.00 $0.00 $2,848.34 $0.00 $0.00 $0.00 480 810 Successor Housing Agency $3,138.15 $1,946.65 $0.00 $5,770.89 $880.63 $3,090.93 $0.00 $0.00485 830 Debt Service $3,960.14 $128.87 $0.00 $98.65 $1,111.30 $56.98 $0.00 $0.00490 840 BEA Capital Project $309.13 $176.35 $0.00 $73.99 $86.75 $71.22 $0.00 $0.00495 841 BEA L/M Capital Project $0.19 $27.13 $0.00 $0.00 $0.05 $0.00 $0.00 $0.00500 850 Successor Agency $63.42 $67.83 $0.00 $0.00 $17.80 $0.00 $0.00 $0.00530 Unallowable & Genl Govt $18,848.70 $19,303.67 $3,399.89 $5,622.92 $5,289.34 $3,176.40 $0.00 $0.00 Direct Bills $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00Total $576,937.34 $529,504.57 $355,745.76 $296,696.80 $161,900.62 $166,740.70 $272,980.42 $60,742.98 Prepared by Client Page 120
748
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 30: 001-1900 Fiscal Services
Seq # Department Name Total
R Residual Costs $0.00
5 001-0001 Non-Departmental $10,739.94
10 001-1000 City Council $15,889.8015 001-1200 City Manager $23,514.7017 001-1220 Public Information $4,045.7718 001-1230 Grants Management $3,515.0920 001-1300 Human Resources $23,175.1325 001-1400 City Clerk $10,074.3926 001-1800 City Attorney $3,246.8530 001-1900 Fiscal Services $31,002.0035 001-1910 Purchasing $80,183.5236 001-2060 TV Government Access $8,239.0262 700-5030 Unemployment Insurance $3,834.4763 700-5040 Liability Insurance $26,056.3265 700-5300 City Attorney $27,406.7466 702-3800 Fleet Maintenance $80,411.1867 703-3700 Information Systems Services $24,597.3068 704-3200 Building Maintenance $34,936.4169 705-4500 Central Services $25,959.1871 761-3100 Account & Collection Service $48,522.8572 761-3110 Meter Reading & Service $17,134.8980 001-1210 Economic Development $9,843.2185 001-1500 Elections $35.9795 001-2200 Police $207,282.59 100 001-2210 Dispatch $21,424.00105 001-2300 Animal Control $9,492.69110 001-2400 Fire $28,695.97115 001-2700 Building & Safety $32,356.70120 001-2740 Code Enforcement $15,315.98125 001-2800 Planning $26,008.11130 001-3000 Engineering $38,614.51135 001-3600 Parks $28,680.68140 001-4000 Recreation $52,108.81145 001-4010 Aquatics $18,474.96 Prepared by Client Page 121
749
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 30: 001-1900 Fiscal Services
Seq # Department Name Total
150 001-4020 Day Care $1,575.36155 001-4050 Senior Center $8,592.93160 001-5400 Community Enhancement $4,807.25165 002 Developer Deposit Fund $8,301.24170 005 SA Adminstration $167.70175 100 Gas Tax Street $54,410.27180 101 Measure A Street $9,674.80185 102 RMRA (SB1) Gas Tax $4,525.88190 110 C.D.B.G. $1,569.82200 132 Air Quality Improvement $349.27205 140 Asset Forfeiture $88.18210 148 Supplemental Law Enforcement $299.32215 150 State Park Bond Act $27.28220 200 Special Donations $169.79230 201-4050 Senior Center $636.95235 201-4060 Senior Center Advisory Board $593.88240 202 Animal Control Reserve $27.28245 203 Police Volunteer $150.29246 221 Atwell CFD Maintenance $27.13247 222 American Rescue Plan Act $16,326.56250 300 City Hall COP Debt Service* $13.57255 360 Sun Lakes CFD #86-1 $88.18260 365 Wilson Street #91-1 Assessment Debt
$88.18
265 370 Area Police Computer (001) $34.94270 375 Fair Oaks #2004-1 Debt Service $1,668.34275 376 Cameo Homes (001) $35.58280 400 Police Facilities Development $177.39285 410 Fire Facility Development $177.48290 420 Traffic Control Facility $387.22300 430 General Facilities $1,900.07310 444 Wilson Median $116.04315 451 Park Development $1,913.36320 470 Capital Improvement $101.59325 600 Airport $21,066.30 Prepared by Client Page 122
750
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 30: 001-1900 Fiscal Services
Seq # Department Name Total
335 610 5800 Fixed Route $57,872.74340 610 5850 Dial-A-Ride $12,259.01345 660 Water Operations $373,360.04350 661 Water Capital Facility Fee $12,963.44355 662 Irrigation Water $195.78360 663 BUA Water Capital Project $236.15365 669 BUA Water Debt Service $4,013.11375 670-7000 Electric $360,174.56380 670-7010 Generation & Transmission $134,717.74385 672 Rate Stability $88.18390 673 Electric Improvement $30,148.81395 674 2007/2015 Elec Rev Bond Project $265.11400 675 Public Benefit $27,586.20405 678 2007 Elec Rev Bond Debt Service $5,688.21410 680 Wastewater Operations $163,731.42415 681 Wastewater Capital Facility Fees $708.84420 682 Wastewater Tertiary $185.92425 683 BUA WWtr Capital Project $85.24430 685 State Revolving Loan $88.18435 689 BUA Wastewater Debt Service $662.72440 001-9600 Refuse $15,524.43475 805 Redevelopment Obligation Retirement Fund
$13,066.30
480 810 Successor Housing Agency $14,827.24485 830 Debt Service $5,355.94490 840 BEA Capital Project $717.43495 841 BEA L/M Capital Project $27.38500 850 Successor Agency $149.04530 Unallowable & Genl Govt $55,640.91 Direct Bills $0.00Total $2,421,249.19
Prepared by Client Page 123
751
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1910 Purchasing
Nature and Extent of Services
The Purchasing Division is part of the Administrative Services Department. The Purchasing Division is responsible for obtaining quotes for services, preparing formal bids and getting the proper authorization from the City Manager or Council to enter into a contract. The Purchasing Division is also responsible for verifying that insurance requirements have been satisfied, issuing purchase orders, and ordering of goods and services.

Purchasing costs are distributed by the following functions:
# of PO's - Costs have been allocated based on number of PO's per department. $ Amount of PO's - Costs have been allocated based on the dollar amount of PO's per department.

Prepared by Client Page 124 752
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 35: 001-1910 PurchasingDescription Type Amount General Admin # of POs $ Amount of POs
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 Fringe Benefits S $168,548.25 $0.00 $84,274.12 $84,274.12Subtotal - Personnel Costs $168,548.25 $0.00 $84,274.12 $84,274.12Services & Supplies Cost CONTRACT SVC REPAIR/MAINT S $7,625.00 $0.00 $3,812.50 $3,812.50 CONTRACT SVC-EMPLOYEE SPC S $632.22 $0.00 $316.11 $316.11 CONTRACTUAL SERVICES S $45,262.40 $0.00 $22,631.20 $22,631.20 CONTRACTUAL SVC-UTILITIES S $557.93 $0.00 $278.96 $278.96 INTERFUND SERVICE PYMTS S $34,289.92 $0.00 $17,144.96 $17,144.96 MANAGEMENT AND SUPPORT S $5,316.99 $0.00 $2,658.49 $2,658.49 NONCAPITALIZED ASSETS S $7,342.08 $0.00 $3,671.04 $3,671.04 SALARY & WAGES S1 $316,539.92 $0.00 $158,269.96 $158,269.96Subtotal - Services & Supplies $417,566.46 $0.00 $208,783.23 $208,783.23Department Cost Total $586,114.71 $0.00 $293,057.35 $293,057.35Adjustments to CostSubtotal - Adjustments $0.00 0 0 0Total Costs After Adjustments $586,114.71 $0.00 $293,057.35 $293,057.35General Admin Distribution $0.00 $0.00 $0.00Grand Total $586,114.71 $0.00 $293,057.35 $293,057.35 Prepared by Client Page 125
753
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 35: 001-1910 Purchasing Seq # Department/Cost Pool First Incoming Second
Incoming
# of POs $ Amount of
POs
5 Non-Dept $849.00 $253.22 $551.11 $551.11
Subtotal - 001-0001 NonDepartmental $849.00 $253.22 $551.11 $551.11 10 Council Support - Fiscal $276.09 $315.35 $295.72 $295.7210 Council Support - Personnel $1,206.70 $1,406.82 $1,306.76 $1,306.76 Subtotal - 001-1000 City Council $1,482.79 $1,722.17 $1,602.48 $1,602.48 15 City Mgr Support-Fiscal $2,562.22 $852.68 $1,707.45 $1,707.4515 City Mgt Support-Personnel $11,198.87 $3,899.37 $7,549.12 $7,549.12 Subtotal - 001-1200 City Manager $13,761.09 $4,752.05 $9,256.57 $9,256.57 17 Public Information $2,730.44 $779.25 $1,754.84 $1,754.84 Subtotal - 001-1220 PublicInformation
$2,730.44 $779.25 $1,754.84 $1,754.84
20 HR Support $7,288.61 $8,671.47 $7,980.04 $7,980.04
Subtotal - 001-1300 HumanResources
$7,288.61 $8,671.47 $7,980.04 $7,980.04
25 City Clerk Support-Fiscal $92.74 $54.62 $73.68 $73.6825 City Clerk Support-Personnel $405.33 $258.34 $331.83 $331.83 Subtotal - 001-1400 City Clerk $498.07 $312.95 $405.51 $405.51 26 001-1800 City Attorney $13,632.30 $593.18 $7,112.74 $7,112.74 Subtotal - 001-1800 City Attorney $13,632.30 $593.18 $7,112.74 $7,112.74 30 Budget $1,922.34 $533.99 $1,228.17 $1,228.1730 Gen'l Accounting $3,285.72 $946.71 $2,116.21 $2,116.2130 Payroll $5,180.83 $1,618.94 $3,399.89 $3,399.8930 Accounts Payable $2,588.28 $765.74 $1,677.01 $1,677.0130 Business License $539.45 $149.85 $344.65 $344.6530 AR (Non-Utility Billing) $1,473.33 $435.35 $954.34 $954.3430 Contracts $47,913.12 $12,829.87 $30,371.49 $30,371.49 Subtotal - 001-1900 Fiscal Services $62,903.06 $17,280.46 $40,091.76 $40,091.76 35 # of POs $0.00 $4,057.12 $2,028.56 $2,028.5635 $ Amount of POs $0.00 $705.80 $352.90 $352.90 Subtotal - 001-1910 Purchasing $0.00 $4,762.92 $2,381.46 $2,381.46 36 001-2060 TV Government Access $0.00 $3,951.88 $1,975.94 $1,975.94 Subtotal - 001-2060 TV GovernmentAccess
$0.00 $3,951.88 $1,975.94 $1,975.94
63 Liability Insurance (Exp) $0.00 $13,013.37 $6,506.68 $6,506.6863 Liability Insurance (FTE) $0.00 $15,882.30 $7,941.15 $7,941.15 Prepared by Client Page 126
754
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 35: 001-1910 Purchasing Seq # Department/Cost Pool First Incoming Second
Incoming
# of POs $ Amount of
POs
Subtotal - 700-5040 LiabilityInsurance
$0.00 $28,895.67 $14,447.83 $14,447.83
65 # of FTEs $0.00 $29,274.31 $14,637.16 $14,637.16
Subtotal - 700-5300 City Attorney $0.00 $29,274.31 $14,637.16 $14,637.16 67 Info Services Support $0.00 $29,118.02 $14,559.01 $14,559.0167 Phone Support $0.00 $4,379.35 $2,189.67 $2,189.6767 Security $0.00 $10,236.92 $5,118.46 $5,118.46 Subtotal - 703-3700 InformationSystems Services
$0.00 $43,734.29 $21,867.14 $21,867.14
68 City Hall $0.00 $9,799.48 $4,899.74 $4,899.74
Subtotal - 704-3200 BuildingMaintenance
$0.00 $9,799.48 $4,899.74 $4,899.74
69 Central Services- Fiscal $0.00 $5,320.76 $2,660.38 $2,660.3869 Central Services- Personnel $0.00 $23,255.79 $11,627.89 $11,627.89 Subtotal - 705-4500 Central Services $0.00 $28,576.55 $14,288.27 $14,288.27 Total Incoming $103,145.34 $183,359.86 $143,252.60 $143,252.60C. Total Allocated $872,619.90 $436,309.95 $436,309.95 50% 50%
Prepared by Client Page 127
755
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: # of POs Seq. 35: 001-1910 Purchasing Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 37 0.6% $2,084.91 $0.00 $2,084.91 $0.00 $2,084.9115 001-1200 City Manager 42 0.69% $2,366.65 $0.00 $2,366.65 $0.00 $2,366.6517 001-1220 Public Information 5 0.08% $281.74 $0.00 $281.74 $0.00 $281.7420 001-1300 Human Resources 21 0.34% $1,183.33 $0.00 $1,183.33 $0.00 $1,183.3325 001-1400 City Clerk 58 0.95% $3,268.24 $0.00 $3,268.24 $0.00 $3,268.2430 001-1900 Fiscal Services 54 0.88% $3,042.84 $0.00 $3,042.84 $0.00 $3,042.8435 001-1910 Purchasing 72 1.18% $4,057.12 $0.00 $4,057.12 $0.00 $4,057.1236 001-2060 TV Government Access 8 0.13% $450.79 $0.00 $450.79 $125.87 $576.6663 700-5040 Liability Insurance 1 0.02% $56.35 $0.00 $56.35 $15.73 $72.0865 700-5300 City Attorney 14 0.23% $788.88 $0.00 $788.88 $220.27 $1,009.1666 702-3800 Fleet Maintenance 1,083 17.71% $61,025.89 $0.00 $61,025.89 $17,039.53 $78,065.4267 703-3700 Information Systems Services 91 1.49% $5,127.75 $0.00 $5,127.75 $1,431.76 $6,559.5168 704-3200 Building Maintenance 493 8.06% $27,780.02 $0.00 $27,780.02 $7,756.69 $35,536.7169 705-4500 Central Services 163 2.67% $9,184.87 $0.00 $9,184.87 $2,564.58 $11,749.4671 761-3100 Account & Collection Service 307 5.02% $17,299.12 $0.00 $17,299.12 $4,830.23 $22,129.3572 761-3110 Meter Reading & Service 86 1.41% $4,846.01 $0.00 $4,846.01 $1,353.09 $6,199.1080 001-1210 Economic Development 25 0.41% $1,408.72 $0.00 $1,408.72 $393.34 $1,802.0695 001-2200 Police 366 5.98% $20,623.71 $0.00 $20,623.71 $5,758.51 $26,382.22 100 001-2210 Dispatch 7 0.11% $394.44 $0.00 $394.44 $110.14 $504.58105 001-2300 Animal Control 3 0.05% $169.05 $0.00 $169.05 $47.20 $216.25110 001-2400 Fire 37 0.6% $2,084.91 $0.00 $2,084.91 $582.14 $2,667.05115 001-2700 Building & Safety 46 0.75% $2,592.05 $0.00 $2,592.05 $723.75 $3,315.80120 001-2740 Code Enforcement 105 1.72% $5,916.64 $0.00 $5,916.64 $1,652.03 $7,568.67125 001-2800 Planning 146 2.39% $8,226.94 $0.00 $8,226.94 $2,297.11 $10,524.05130 001-3000 Engineering 81 1.32% $4,564.26 $0.00 $4,564.26 $1,274.42 $5,838.69135 001-3600 Parks 209 3.42% $11,776.93 $0.00 $11,776.93 $3,288.33 $15,065.26140 001-4000 Recreation 210 3.43% $11,833.27 $0.00 $11,833.27 $3,304.06 $15,137.34145 001-4010 Aquatics 51 0.83% $2,873.80 $0.00 $2,873.80 $802.42 $3,676.21150 001-4020 Day Care 13 0.21% $732.54 $0.00 $732.54 $204.54 $937.07155 001-4050 Senior Center 41 0.67% $2,310.31 $0.00 $2,310.31 $645.08 $2,955.39160 001-5400 Community Enhancement 42 0.69% $2,366.65 $0.00 $2,366.65 $660.81 $3,027.47165 002 Developer Deposit Fund 8 0.13% $450.79 $0.00 $450.79 $125.87 $576.66175 100 Gas Tax Street 308 5.04% $17,355.47 $0.00 $17,355.47 $4,845.96 $22,201.43 Prepared by Client Page 128
756
Allocation Basis Units: # of POs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: # of POs Seq. 35: 001-1910 Purchasing Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
180 101 Measure A Street 24 0.39% $1,352.37 $0.00 $1,352.37 $377.61 $1,729.98185 102 RMRA (SB1) Gas Tax 8 0.13% $450.79 $0.00 $450.79 $125.87 $576.66190 110 C.D.B.G. 16 0.26% $901.58 $0.00 $901.58 $251.74 $1,153.32200 132 Air Quality Improvement 2 0.03% $112.70 $0.00 $112.70 $31.47 $144.17210 148 Supplemental Law Enforcement 2 0.03% $112.70 $0.00 $112.70 $31.47 $144.17230 201-4050 Senior Center 8 0.13% $450.79 $0.00 $450.79 $125.87 $576.66235 201-4060 Senior Center Advisory Board 3 0.05% $169.05 $0.00 $169.05 $47.20 $216.25247 222 American Rescue Plan Act 32 0.52% $1,803.17 $0.00 $1,803.17 $503.48 $2,306.64300 430 General Facilities 17 0.28% $957.93 $0.00 $957.93 $267.47 $1,225.40325 600 Airport 20 0.33% $1,126.98 $0.00 $1,126.98 $314.67 $1,441.65335 610 5800 Fixed Route 158 2.58% $8,903.13 $0.00 $8,903.13 $2,485.92 $11,389.05340 610 5850 Dial-A-Ride 71 1.16% $4,000.77 $0.00 $4,000.77 $1,117.09 $5,117.86345 660 Water Operations 573 9.37% $32,287.93 $0.00 $32,287.93 $9,015.38 $41,303.31350 661 Water Capital Facility Fee 42 0.69% $2,366.65 $0.00 $2,366.65 $660.81 $3,027.47375 670-7000 Electric 300 4.91% $16,904.68 $0.00 $16,904.68 $4,720.09 $21,624.77380 670-7010 Generation & Transmission 23 0.38% $1,296.03 $0.00 $1,296.03 $361.87 $1,657.90390 673 Electric Improvement 49 0.8% $2,761.10 $0.00 $2,761.10 $770.95 $3,532.05400 675 Public Benefit 46 0.75% $2,592.05 $0.00 $2,592.05 $723.75 $3,315.80410 680 Wastewater Operations 264 4.32% $14,876.12 $0.00 $14,876.12 $4,153.68 $19,029.80415 681 Wastewater Capital Facility Fees 4 0.07% $225.40 $0.00 $225.40 $62.93 $288.33425 683 BUA WWtr Capital Project 1 0.02% $56.35 $0.00 $56.35 $15.73 $72.08435 689 BUA Wastewater Debt Service 2 0.03% $112.70 $0.00 $112.70 $31.47 $144.17480 810 Successor Housing Agency 77 1.26% $4,338.87 $0.00 $4,338.87 $1,211.49 $5,550.36490 840 BEA Capital Project 1 0.02% $56.35 $0.00 $56.35 $15.73 $72.08530 Unallowable & Genl Govt 140 2.29% $7,888.85 $0.00 $7,888.85 $2,202.71 $10,091.56 SubTotal 6,116 100% $344,630.02 $0.00 $344,630.02 $91,679.93 $436,309.95Direct Bills $0.00 $0.00Total $344,630.02 $436,309.95 Prepared by Client Page 129
757
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: $ Amount of POs Seq. 35: 001-1910 Purchasing Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 25,764.81 0.11% $375.66 $0.00 $375.66 $0.00 $375.6615 001-1200 City Manager 76,752.00 0.32% $1,119.08 $0.00 $1,119.08 $0.00 $1,119.0817 001-1220 Public Information 2,258.19 0.01% $32.93 $0.00 $32.93 $0.00 $32.9320 001-1300 Human Resources 5,541.32 0.02% $80.79 $0.00 $80.79 $0.00 $80.7925 001-1400 City Clerk 11,012.70 0.05% $160.57 $0.00 $160.57 $0.00 $160.5730 001-1900 Fiscal Services 29,355.04 0.12% $428.01 $0.00 $428.01 $0.00 $428.0135 001-1910 Purchasing 48,407.03 0.2% $705.80 $0.00 $705.80 $0.00 $705.8036 001-2060 TV Government Access 9,087.02 0.04% $132.49 $0.00 $132.49 $35.55 $168.0463 700-5040 Liability Insurance 2,500.00 0.01% $36.45 $0.00 $36.45 $9.78 $46.2365 700-5300 City Attorney 238,909.72 1.01% $3,483.41 $0.00 $3,483.41 $934.54 $4,417.9566 702-3800 Fleet Maintenance 354,441.97 1.5% $5,167.92 $0.00 $5,167.92 $1,386.47 $6,554.3967 703-3700 Information Systems Services 745,390.25 3.15% $10,868.11 $0.00 $10,868.11 $2,915.74 $13,783.8568 704-3200 Building Maintenance 358,780.07 1.52% $5,231.17 $0.00 $5,231.17 $1,403.44 $6,634.6169 705-4500 Central Services 945,256.33 4% $13,782.25 $0.00 $13,782.25 $3,697.56 $17,479.8071 761-3100 Account & Collection Service 169,358.23 0.72% $2,469.32 $0.00 $2,469.32 $662.48 $3,131.7972 761-3110 Meter Reading & Service 18,833.23 0.08% $274.60 $0.00 $274.60 $73.67 $348.2780 001-1210 Economic Development 30,013.89 0.13% $437.62 $0.00 $437.62 $117.41 $555.0295 001-2200 Police 1,055,155.49 4.46% $15,384.62 $0.00 $15,384.62 $4,127.45 $19,512.07 100 001-2210 Dispatch 964.25 0% $14.06 $0.00 $14.06 $3.77 $17.83105 001-2300 Animal Control 2,416.82 0.01% $35.24 $0.00 $35.24 $9.45 $44.69110 001-2400 Fire 71,631.75 0.3% $1,044.42 $0.00 $1,044.42 $280.20 $1,324.62115 001-2700 Building & Safety 584,275.53 2.47% $8,518.99 $0.00 $8,518.99 $2,285.51 $10,804.50120 001-2740 Code Enforcement 78,206.50 0.33% $1,140.28 $0.00 $1,140.28 $305.92 $1,446.20125 001-2800 Planning 336,494.99 1.42% $4,906.24 $0.00 $4,906.24 $1,316.27 $6,222.51130 001-3000 Engineering 1,498,584.56 6.34% $21,850.01 $0.00 $21,850.01 $5,862.01 $27,712.02135 001-3600 Parks 255,518.76 1.08% $3,725.57 $0.00 $3,725.57 $999.51 $4,725.09140 001-4000 Recreation 78,799.55 0.33% $1,148.93 $0.00 $1,148.93 $308.24 $1,457.17145 001-4010 Aquatics 29,153.41 0.12% $425.07 $0.00 $425.07 $114.04 $539.11150 001-4020 Day Care 6,227.89 0.03% $90.81 $0.00 $90.81 $24.36 $115.17155 001-4050 Senior Center 9,672.10 0.04% $141.02 $0.00 $141.02 $37.83 $178.86160 001-5400 Community Enhancement 64,233.49 0.27% $936.55 $0.00 $936.55 $251.26 $1,187.81165 002 Developer Deposit Fund 51,032.75 0.22% $744.08 $0.00 $744.08 $199.62 $943.70175 100 Gas Tax Street 495,700.09 2.1% $7,227.52 $0.00 $7,227.52 $1,939.03 $9,166.55 Prepared by Client Page 130
758
Allocation Basis Units: Dollar Amount of POs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: $ Amount of POs Seq. 35: 001-1910 Purchasing Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
180 101 Measure A Street 1,183,741.55 5.01% $17,259.46 $0.00 $17,259.46 $4,630.44 $21,889.90185 102 RMRA (SB1) Gas Tax 740,882.69 3.13% $10,802.39 $0.00 $10,802.39 $2,898.11 $13,700.50190 110 C.D.B.G. 88,466.02 0.37% $1,289.87 $0.00 $1,289.87 $346.05 $1,635.93200 132 Air Quality Improvement 203,179.90 0.86% $2,962.45 $0.00 $2,962.45 $794.78 $3,757.23210 148 Supplemental Law Enforcement 21,051.74 0.09% $306.94 $0.00 $306.94 $82.35 $389.29230 201-4050 Senior Center 599.63 0% $8.74 $0.00 $8.74 $2.35 $11.09235 201-4060 Senior Center Advisory Board 442.02 0% $6.44 $0.00 $6.44 $1.73 $8.17247 222 American Rescue Plan Act 323,058.49 1.37% $4,710.33 $0.00 $4,710.33 $1,263.71 $5,974.04300 430 General Facilities 164,419.87 0.7% $2,397.31 $0.00 $2,397.31 $643.16 $3,040.47325 600 Airport 22,226.17 0.09% $324.07 $0.00 $324.07 $86.94 $411.01335 610 5800 Fixed Route 2,415,203.99 10.22% $35,214.72 $0.00 $35,214.72 $9,447.54 $44,662.26340 610 5850 Dial-A-Ride 324,866.25 1.37% $4,736.69 $0.00 $4,736.69 $1,270.78 $6,007.47345 660 Water Operations 3,295,008.49 13.94% $48,042.65 $0.00 $48,042.65 $12,889.07 $60,931.72350 661 Water Capital Facility Fee 2,153,051.14 9.11% $31,392.42 $0.00 $31,392.42 $8,422.08 $39,814.50375 670-7000 Electric 418,335.29 1.77% $6,099.51 $0.00 $6,099.51 $1,636.40 $7,735.91380 670-7010 Generation & Transmission 41,275.25 0.17% $601.81 $0.00 $601.81 $161.46 $763.27390 673 Electric Improvement 2,011,842.21 8.51% $29,333.53 $0.00 $29,333.53 $7,869.72 $37,203.25400 675 Public Benefit 84,390.54 0.36% $1,230.45 $0.00 $1,230.45 $330.11 $1,560.56410 680 Wastewater Operations 1,570,186.77 6.64% $22,894.00 $0.00 $22,894.00 $6,142.09 $29,036.10415 681 Wastewater Capital Facility Fees 30,579.41 0.13% $445.86 $0.00 $445.86 $119.62 $565.48425 683 BUA WWtr Capital Project 2,313.63 0.01% $33.73 $0.00 $33.73 $9.05 $42.78435 689 BUA Wastewater Debt Service 2,750.00 0.01% $40.10 $0.00 $40.10 $10.76 $50.85480 810 Successor Housing Agency 408,107.48 1.73% $5,950.38 $0.00 $5,950.38 $1,596.39 $7,546.78490 840 BEA Capital Project 34,903.70 0.15% $508.91 $0.00 $508.91 $136.53 $645.44530 Unallowable & Genl Govt 405,862.76 1.72% $5,917.65 $0.00 $5,917.65 $1,587.61 $7,505.27 SubTotal 23,636,474.72 100% $344,630.02 $0.00 $344,630.02 $91,679.93 $436,309.95Direct Bills $0.00 $0.00Total $344,630.02 $436,309.95 Prepared by Client Page 131
759
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 35: 001-1910 Purchasing
Seq # Department Name # of POs $ Amount of
POs
Total
R Residual Costs $0.00 $0.00 $0.00
10 001-1000 City Council $2,084.91 $375.66 $2,460.5715 001-1200 City Manager $2,366.65 $1,119.08 $3,485.7317 001-1220 Public Information $281.74 $32.93 $314.6720 001-1300 Human Resources $1,183.33 $80.79 $1,264.1225 001-1400 City Clerk $3,268.24 $160.57 $3,428.8130 001-1900 Fiscal Services $3,042.84 $428.01 $3,470.8535 001-1910 Purchasing $4,057.12 $705.80 $4,762.9236 001-2060 TV Government Access $576.66 $168.04 $744.7063 700-5040 Liability Insurance $72.08 $46.23 $118.3165 700-5300 City Attorney $1,009.16 $4,417.95 $5,427.1166 702-3800 Fleet Maintenance $78,065.42 $6,554.39 $84,619.8167 703-3700 Information Systems Services $6,559.51 $13,783.85 $20,343.3768 704-3200 Building Maintenance $35,536.71 $6,634.61 $42,171.3169 705-4500 Central Services $11,749.46 $17,479.80 $29,229.2671 761-3100 Account & Collection Service $22,129.35 $3,131.79 $25,261.1472 761-3110 Meter Reading & Service $6,199.10 $348.27 $6,547.3780 001-1210 Economic Development $1,802.06 $555.02 $2,357.0895 001-2200 Police $26,382.22 $19,512.07 $45,894.29 100 001-2210 Dispatch $504.58 $17.83 $522.41105 001-2300 Animal Control $216.25 $44.69 $260.94110 001-2400 Fire $2,667.05 $1,324.62 $3,991.68115 001-2700 Building & Safety $3,315.80 $10,804.50 $14,120.30120 001-2740 Code Enforcement $7,568.67 $1,446.20 $9,014.87125 001-2800 Planning $10,524.05 $6,222.51 $16,746.56130 001-3000 Engineering $5,838.69 $27,712.02 $33,550.71135 001-3600 Parks $15,065.26 $4,725.09 $19,790.34140 001-4000 Recreation $15,137.34 $1,457.17 $16,594.51145 001-4010 Aquatics $3,676.21 $539.11 $4,215.32150 001-4020 Day Care $937.07 $115.17 $1,052.24155 001-4050 Senior Center $2,955.39 $178.86 $3,134.24160 001-5400 Community Enhancement $3,027.47 $1,187.81 $4,215.28165 002 Developer Deposit Fund $576.66 $943.70 $1,520.36175 100 Gas Tax Street $22,201.43 $9,166.55 $31,367.98 Prepared by Client Page 132
760
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 35: 001-1910 Purchasing
Seq # Department Name # of POs $ Amount of
POs
Total
180 101 Measure A Street $1,729.98 $21,889.90 $23,619.88185 102 RMRA (SB1) Gas Tax $576.66 $13,700.50 $14,277.16190 110 C.D.B.G. $1,153.32 $1,635.93 $2,789.25200 132 Air Quality Improvement $144.17 $3,757.23 $3,901.39210 148 Supplemental Law Enforcement $144.17 $389.29 $533.46230 201-4050 Senior Center $576.66 $11.09 $587.75235 201-4060 Senior Center Advisory Board $216.25 $8.17 $224.42247 222 American Rescue Plan Act $2,306.64 $5,974.04 $8,280.68300 430 General Facilities $1,225.40 $3,040.47 $4,265.88325 600 Airport $1,441.65 $411.01 $1,852.66335 610 5800 Fixed Route $11,389.05 $44,662.26 $56,051.31340 610 5850 Dial-A-Ride $5,117.86 $6,007.47 $11,125.33345 660 Water Operations $41,303.31 $60,931.72 $102,235.03350 661 Water Capital Facility Fee $3,027.47 $39,814.50 $42,841.97375 670-7000 Electric $21,624.77 $7,735.91 $29,360.68380 670-7010 Generation & Transmission $1,657.90 $763.27 $2,421.17390 673 Electric Improvement $3,532.05 $37,203.25 $40,735.29400 675 Public Benefit $3,315.80 $1,560.56 $4,876.36410 680 Wastewater Operations $19,029.80 $29,036.10 $48,065.89415 681 Wastewater Capital Facility Fees $288.33 $565.48 $853.81425 683 BUA WWtr Capital Project $72.08 $42.78 $114.87435 689 BUA Wastewater Debt Service $144.17 $50.85 $195.02480 810 Successor Housing Agency $5,550.36 $7,546.78 $13,097.13490 840 BEA Capital Project $72.08 $645.44 $717.53530 Unallowable & Genl Govt $10,091.56 $7,505.27 $17,596.83 Direct Bills $0.00 $0.00 $0.00Total $436,309.95 $436,309.95 $872,619.90 Prepared by Client Page 133
761
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-2060 TV Government Access
Nature and Extent of Services
The TV Government Access Office is comprised of 1 employee offering a variety of services to the general public, city departments and city staff in order to promote transparency to the public through public broadcasting of all public meetings of the City Council, Boards, Commissions, Committees.

Banning City CouncilMay 13, 2025

Banning City Council
May 13, 2025