Agenda packet — Big Bear Lake City Council, May 24, 2023

CITY COUNCIL ADJOURNED REGULAR MEETING AGENDA
May 24, 2023
Please note: This Adjourned Regular City Council Meeting was adjourned from the Regular City Council Meeting that was held on May 10, 2023.

Closed Session: 9:00 am, Training Room, 39707 Big Bear Boulevard, Big Bear Lake, CA 92315 Open Session: Immediately Following Closed Session, Hofert Hall, 39707 Big Bear Boulevard, Big Bear Lake, CA 92315
____________________________________________________________________________________________

COUNCILMEMBERS

MAYOR RANDALL PUTZ

MAYOR PRO TEM PERRI MELNICK

COUNCILMEMBER RICK HERRICK

COUNCILMEMBER BYNETTE MOTE

COUNCILMEMBER KENDI SEGOVIA

CITY STAFF

CITY MANAGER ERIK SUND

CITY ATTORNEY STEPHEN DEITSCH

CITY CLERK ERICA STEPHENSON

DEPUTY CITY CLERK REBECCA CANNON
Please Note: Agenda items may be moved at the discretion of the City Council.

The public is encouraged to submit written public communications about any item on this meeting agenda, or about any subject matter within the jurisdiction of the City, to the City Clerk in person, via mail or by email at [email protected]. If your comment is related to a specific Agenda item, please identify the Agenda item in the header of your letter or the subject line of your email. All written communications received by the City Clerk prior to the meeting will be distributed to the City Council prior to the start of the meeting, however, the public is encouraged to submit comments by 8:00 am on the day of the meeting to ensure adequate time for Council review and consideration.

OPEN SESSION – 9 A.M.

CALL TO ORDER

ROLL CALL

CLOSED SESSION COMMUNICATIONS
Any member of the public is entitled to speak on Closed Session Agenda items. If you wish to address any other items listed on the Agenda, you must do so during Open Session.

DECLARATION OF CLOSED SESSION ITEMS

1. CONFERENCE WITH LABOR NEGOTIATORS pursuant to Government Code Section 54957.6 Name of Negotiators: City Manager and Director of Human Resources Name of Organization: Teamsters Local 1932

CITY COUNCIL AGENDA
MAY 24, 2023 - Page 2

2. PUBLIC EMPLOYEE PERFORMANCE EVALUATION pursuant to Government Code Section 54957 Title of Position: City Manager

RECESS TO CLOSED SESSION
OPEN SESSION – 10 A.M.

CALL TO ORDER

PLEDGE OF ALLEGIANCE

RESULTS OF CLOSED SESSION

PUBLIC COMMUNICATIONS
Public comment is permitted at this time only on consent calendar items and other matters not listed on the posted agenda that are within the subject matter jurisdiction of the City. Please note that State law prohibits the City Council from taking any action on items not listed on the agenda. There is a three-minute maximum time limit when addressing Council during this time period. The time limit is subject to adjustment at the discretion of the Presiding Officer.

Speakers are limited to their individual maximum time limit and other members of the public cannot cede their speaking time to another person. Public comment on items listed on the posted agenda (public hearing & discussion/ action items) will be taken at the time each item is called for discussion.

1. CONSENT CALENDAR

1.1 ORDINANCE AUTHORIZING THE CITY TO ADOPT FUTURE NEW OR INCREASED RATES

FOR WASTEWATER AND SOLID WASTE SERVICE FEES BY RESOLUTION City Council will consider adopting an ordinance authorizing the City to adopt future new or increased rates for wastewater and solid waste services by resolution. The proposed ordinance would expressly allow the City to adopt fees and charges for sewer and solid waste services by resolution without having to bring forth an ordinance to adopt those fees and charges. City Council introduced the ordinance, read the title, and waived further reading of the ordinance at their May 12, 2023, Special Meeting.

Environmental Determination: The project is not subject to the California Environmental Quality Act (CEQA) under California Code of Regulations, title 14, section 15378(b)(5), which exempts measures involving the organization or administrative activities of a local government that will not involve direct changes in the environment as not being a project under CEQA.

ITEMS REMOVED FROM THE CONSENT CALENDAR

2. DISCUSSION/ACTION ITEMS

2.1 FISCAL YEAR 2023-24 PROPOSED BUDGET AND 5-YEAR CAPTIAL REPLACEMENT /

IMPROVEMENT PLAN
City Council will receive a presentation of the City’s proposed FY 2023-24 Budget and 5-Year Capital Replacement Improvement Plan and provide direction to City staff in preparation for formal Council adoption in June.

CITY COUNCIL AGENDA
MAY 24, 2023 - Page 3

3. COMMENTS, ANNOUNCEMENTS & ADDITIONAL CITY BUSINESS

3.1 CITY CLERK, CITY ATTORNEY, CITY MANAGER COMMENTS

3.2 COUNCILMEMBER BOARD/COMMITTEE REPORTS & COMMENTS

ADJOURNMENT

TENTATIVE ITEMS TO BE CONSIDERED AT A FUTURE CITY COUNCIL MEETING JUNE 14, 2023 (9:00am) - PLANNING COMMISSION & DWP BOARDMEMBER INTERVIEWS JUNE 14, 2023 – FY 2023-24 BUDGET ADOPTION
I hereby certify under penalty of perjury, under the laws of the State of California, that the foregoing agenda was posted in accordance with the applicable legal requirements. Dated this 19th day of May 2023.

Erica Stephenson, City Clerk
The City of Big Bear Lake wishes to make all of its public meetings accessible to the public. If you need special assistance to participate in this meeting, please contact the City Clerk’s Office at (909) 866-5831. Notification 72 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.

MEETING
DATE: May 24, 2023
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Erica Stephenson, City Clerk
Rebecca Cannon, Deputy City Clerk
SUBJECT: Ordinance Authorizing the City to Adopt Future New or Increased Rates for Wastewater and Solid Waste Service Fees by Resolution

BACKGROUND
At the May 12, 2023 Council meeting, City Council considered an ordinance that would provide the City with more flexibility in adopting fees and charges by resolution and approved a motion to read the title, waive further reading and formally introduce the ordinance.

DISCUSSION
The City Council will consider the adoption of the attached ordinance (Attachment 1).

FISCAL IMPACT
There is no fiscal impact associated with the adoption of this ordinance. In the future, the City may have reduced administrative expenses associated with adopting resolutions instead of ordinances for the adoption of new or increased sewer and solid waste service fees and charges.

ENVIRONMENTAL CONSIDERATIONS
The project is not subject to the California Environmental Quality Act (CEQA) under California Code of Regulations, title 14, section 15378(b)(5), which exempts measures involving the organization or administrative activities of a local government that will not involve direct changes in the environment as not being a project under CEQA.

RECOMMENDATION
It is recommended that City Council adopt an ordinance entitled Ordinance Authorizing the City to Adopt Future New or Increased Rates for Wastewater and Solid Waste Fees by Resolution.

ATTACHMENTS

1. Ordinance No. 2023-xxx

2. Agenda Report dated May 12, 2023
ITEM 1.1
ATTACHMENT 1
ORDINANCE NO. 2023-xxx

ORDINANCE AUTHORIZING THE CITY TO ADOPT FUTURE

NEW OR INCREASED RATES FOR WASTEWATER AND

SOLID WASTE SERVICE FEES BY RESOLUTION
WHEREAS, the City of Big Bear Lake (“City”) provides wastewater and solid waste services to properties within the City’s jurisdiction, and charges service fees and charges for providing such services to properties pursuant to the authority set forth under California Health and Safety Code section 5471 (“Section 5471”); and
WHEREAS, in order to use the authority of Section 5471 to adopt service fees and charges, public agencies previously were required to adopt such fees and charges by ordinance; and WHEREAS, effective January 1, 2017, Section 5471 and the statutes following it were amended to allow for adoption of new or increased service fees by resolution as well as by ordinance; and WHEREAS, the City previously adopted fees and charges for wastewater and solid waste service by ordinance in order to comply with Section 5471 prior to its amendment, and now wishes to authorize future new or increased wastewater and solid waste service fees and charges to be adopted by resolution.

NOW, THEREFORE, the City Council of the City of Big Bear Lake, California, does ordain as follows:

Section 1. Incorporation of Recitals. The above recitals are true and correct and are incorporated herein by this reference.

Section 2. Authorization for Adoption by Resolution. The City hereby authorizes any future new or increased fees or charges for wastewater and solid waste service to be adopted by resolution. Any new or increased fee or charge adopted by resolution pursuant to the authority granted by this Ordinance shall have the same force and effect as if such new or increased fee or charge had been adopted by ordinance, and to the extent authorized in such resolution, shall repeal or replace any conflicting fee or charge previously adopted by the City Council, whether such conflicting fee or charge had been adopted by resolution or ordinance.

Section 3. Severability. If any section or provision of this Ordinance is for any reason held to be invalid or unconstitutional by any court of competent jurisdiction, the remaining sections and/or provisions of this Ordinance shall remain valid. The City Council hereby declares that it would have adopted this Ordinance, and each section or provision thereof, regardless of the fact that any one or more section(s) or provision(s) may be declared invalid or unconstitutional.

Section 4. Certification, Publication, and Effective Date. The City Clerk shall certify to the adoption of this ordinance and shall either: (a) have this ordinance published in a newspaper of general circulation within 15 days after its adoption or (b) have a summary of this ordinance published twice in a newspaper of general circulation, once five days before its adoption and again within 15 days after its adoption. This Ordinance shall become effective 30 days following its adoption.

PASSED, APPROVED AND ADOPTED this 24th day of May, 2023. __________________________
Randall Putz, Mayor
ATTEST:
__________________________
Erica Stephenson, City Clerk

STATE OF CALIFORNIA )

COUNTY OF SAN BERNARDINO )

ORDINANCE AUTHORIZING THE CITY TO ADOPT FUTURE

NEW OR INCREASED RATES FOR WASTEWATER AND SOLID

WASTE SERVICE FEES BY RESOLUTION
was duly passed and adopted by the said City Council, approved and signed by the Mayor of said City, and attested by the Clerk of Said City, all at a regular meeting of the said Council on the 24th day of May, 2023, and that the same was so passed and adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

I do hereby further certify that pursuant to the provisions of Section 36933 of the Government Code of the State of California that the foregoing Ordinance No. 2023-xxx was duly and regularly published according to law and the order of the City Council and circulated within the said City. __________________________
Erica Stephenson, City Clerk
ATTACHMENT 2

MEETING
DATE: May 12, 2023
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Sean Sullivan, Director of Public Services
SUBJECT: Ordinance Authorizing the City to Adopt Future New or Increased Rates for Wastewater and Solid Waste Service Fees by Resolution

BACKGROUND
The City provides sewer and solid waste services to residents within the City, and charges fees to customers for the provision of such services. Prior to January 1, 2017, California Health and Safety Code sections 5471 and 5473 required that the City adopt new or increased fees for sewer and solid waste services by ordinance. Effective January 1, 2017, Health and Safety Code sections 5471 and 5473 now authorize the City to adopt such new or increased fees by resolution as well. In light of the amendments to the Health and Safety Code, the attached Ordinance allows for future new or increased sewer and solid waste fees to be adopted by resolution or ordinance, to facilitate an easier process for the City.

DISCUSSION
Revisions to the Health and Safety Code provide the City with more flexibility in adopting fees as the state statute now allows an agency to adopt fees and charges by resolution or ordinance. Fees adopted by resolution are not subject to the standard ordinance procedural requirements that include two readings, and a 30-day waiting period prior to the ordinance becoming effective. The proposed ordinance would expressly allow the City to adopt fees and charges for sewer and solid waste services by resolution without having to bring forth an ordinance to adopt those fees and charges.

RECOMMENDATION
It is recommended that the City Council read the title, waive further reading and introduce an Ordinance Authorizing the City to Adopt Future New Or Increased Rates for Wastewater and Solid Waste Service Fees by Resolution.

ATTACHMENTS

1. Ordinance No. 2023-xxx

MEETING
DATE:

TO:

THROUGH:

FROM:

SUBJECT:

May 24, 2023
Honorable Mayor and Members of the City Council
Erik Sund, City Manager
Kelly Ent, Director of Administrative Services
Fiscal Year 2023-24 Budget Review and 5-Year Capital Replacement / Improvement Plan

BACKGROUND
On June 6, 2022, City Council adopted the Fiscal Year 2022-23 budget. Staff will provide an update and will propose mid-year budget amendments to represent the latest projections. In addition, staff will present a proposed budget for Fiscal Year 2023-24 and the 5-Year Capital Replacement / Improvement Plan (CIP) through Fiscal Year 2027-28. This presentation and discussion is in preparation for a public hearing and adoption of the Fiscal Year 2023-24 Budget and 5-Year CIP in June.

DISCUSSION
An update will be provided on the current operating budget for Fiscal Year 2022-23. All operating funds remain structurally balanced and on track with budget projections. The adopted budget includes a conservative budget for Transient Occupancy Taxes (TOT) in both the General Fund and Measure Y funds. As visitation levels continue to moderate, TOT performance remains ahead of budget. Proposed mid-year budget amendments will include an increase in TOT revenue, appropriations to cover the cost of snow removal efforts associated with the significant snowfall received, and some other minor changes.

The City’s management team will present the proposed budget for Fiscal Year 2023-24 and will review the 5-Year CIP through Fiscal Year 2027-28. Highlights are described in the City Manager’s budget transmittal letter beginning on Page 6 of the attached budget document. The budget includes the Fiscal Year 2023-24 law enforcement contract which contains an additional deputy for traffic enforcement. Staff will be seeking authorization for the City Manager to execute the contract amendment in time for the County Board of Supervisors to take action ahead of the July 1 effective date.

FISCAL IMPACT
Approval of the proposed mid-year budget amendments will result in a net increase in resources of approximately $1.6 million as shown in the schedule attached to the proposed Resolution.

There is no fiscal impact associated with the review of the proposed Fiscal Year 2023-24 budget and 5-Year CIP. This discussion is in preparation for a public hearing to adopt the budget in June.

ITEM 2.1
Included in the proposed budget is the law enforcement contract which includes the addition of a deputy for traffic enforcement. The total change in the contract from the previous year is approximately $700,000 which includes cost of living adjustments as well as approximately $300,000 for the additional deputy and associated support costs.

In total, the proposed budget appropriations across all funds for Fiscal Year 2023-24 are approximately $67.3 million of which $25.7 million is for General Fund operations and investments in capital improvements and reserves. The 5-Year CIP includes a total investment of $25.9 million of which $9.8 million is programmed for projects in Fiscal Year 2023-24.

ENVIRONMENTAL CONSIDERATIONS
None requiring review under California Environmental Quality Act.

RECOMMENDATION
It is recommended that the City Council receive a presentation on the status of the Fiscal Year 2022-23 budget and the proposed budget for Fiscal Year 2023-24 including the 5-Year CIP and provide staff direction to prepare for adoption in June. In addition, it is recommended that the City Council take the following actions:

1. Approve Resolution No. 2023-XX authorizing amendments to the Fiscal Year 2022-23 adopted budget, and

2. Authorize the City Manager to execute the Fiscal Year 2023-24 Law Enforcement Services Contract Amendment No. 31 as provided in the proposed budget.

ATTACHMENTS

1. FY 2023-24 Proposed Budget & 5-Year Capital Replacement / Improvement Plan

2. Resolution No. 2023-XX amending the Fiscal Year 2022-23 adopted budget

3. Fiscal Year 2023-24 Law Enforcement Services Contract Amendment No. 31 ATTACHMENT 1
City Council Meeting
May 24, 2023
Fiscal Year 2023/24
Recommended Budget & 5‐year Capital
Replacement / Improvement Plan

1.0 INTRODUCTION
Budget Message / Transmittal Letter 6

2.0 SUMMARIES
Summary of All Funds Budget 11Schedule of Resources by Fund & Category 17Schedule of Expenditures by Fund & Category 18Organization Chart 19Full-Time Equivalent (FTE) Distribution of Personnel 20

3.0 GENERAL FUND
General Fund Summary of Revenues & Expenditures 25General Fund Revenue Detail 26General Fund Expenditures by Department 30

3.1 MANAGEMENT SERVICES
City Council 31City Manager 32City Attorney 33Law Enforcement 34Information Technology 36City Clerk / Communications 37Human Resources / Risk Management 38Tourism Registration / Administration 39Neighborhood Preservation 40Performing Arts Center (PAC) Administration 41

TABLE OF CONTENTS
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 2

TABLE OF CONTENTS

3.2 FINANCE / TREASURY SERVICES
Finance 42General Government 43Successor Administration 44

3.3 PUBLIC WORKS / ENGINEERING
Engineering 45
Public Works
Traffic Utilities 46Animal Regulation 47Street Maintenance & Snow Removal 48Vehicle Maintenance 50Street Lighting 51City Parking Lots / Chamber Building 52City Parks & Trails 53Civic Center 54PAC Operations & Maintenance 55

3.4 COMMUNITY & ECONOMIC DEVELOPMENT
Planning Commission 56
Planning & Economic Development 57Building & Safety 58
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 3

TABLE OF CONTENTS

3.5 GENERAL FUND RESERVES / INTERFUND TRANSFERS
Summary of Reserve Commitments 59Contributions to Replacement Reserve 60Interfund Transfers Out 61

4.0 WASTE MANAGEMENT FUNDS
Sanitation (Wastewater) Fund Summary of Revenues & Expenditures 62 Sanitation (Wastewater) Fund Detail of Revenues & Expenditures 63Sanitation (Wastewater) Summary of Reserve Commitments 66Refuse (Solid Waste) Fund Summary of Revenues & Expenditures 67Refuse (Solid Waste) Fund Detail of Revenues & Expenditures 68Refuse (Solid Waste) Summary of Reserve Commitments 71

5.0 ASSESSMENT DISTRICTS
Village Streetscape Maintenance Fund Revenue and Expenditure Detail 72Tourism Business Improvement District (TBID) 73

6.0 TRANSPORTATION FUNDS
Traffic Safety 74Gas Tax - Highway User Tax Account (HUTA) 75Gas Tax - Road Maintenance and Repair Account (RMRA) 76Measure I Fund - Local 10-40 77Measure I Fund - Major Local Highways Program (MLHP) 78Mobile Source Air Pollution 79Mountain Transit (MTA) 80Local Transportation 81 FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 4

TABLE OF CONTENTS

7.0 MISCELLANEOUS FUNDS
Property Lease General Operations 82Pass-through Fees 83Public, Education, and Government (PEG) Access Fund 84Measure Y Transient Occupancy Tax (TOT) 85Community Development Block Grant (CDBG) 86Grant Funding 87Supplemental Law Enforcement Services Fund (State COPS Subvention) 88

8.0 GROWTH MANAGEMENT FUNDS
Developer Impact - General Facilities 89Developer Impact - Circulation 90Developer Impact - Drainage 91Developer Impact - Public Facilities 92Developer Impact - Parkland 93Developer Impact - Fire Suppression 94

9.0 CAPITAL / STREET IMPROVEMENT FUNDS
Summary of Planned Projects 95Capital Improvements Fund Detail by Account 96Street Improvements Fund Detail by Account 98

10.0 5-Year Capital Replacement / Improvement Plan (CIP) Appendix A FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 5 City Manager’s Office
39707 Big Bear Boulevard, PO Box 10000, Big Bear Lake, CA 92315 • (909) 866-5831 • www.citybigbearlake.com May 19, 2023
Honorable Mayor and Councilmembers:

I am pleased to present a balanced Operating Budget and Capital Improvement Plan for the City of Big Bear Lake for Fiscal Year 2023-24 (July 1, 2023 to June 30, 2024).

I want to thank the City Council and City staff for their support as I stepped into the role of City Manager in September of 2022. Since September, I have been experiencing all of the beauty that this four season community has to offer, but also quickly learned with great beauty there is also risk. Right before my tenure started, the Big Bear Valley was faced with the Radford Fire and then the Winter of 2022-23, which was one of the most significant winters the valley experienced in some time. My lesson, with great beauty comes risk, but more importantly, how a city prepares, manages, and builds relationships is key to mitigating risk and preserving the beauty of the valley. The proposed budget for Fiscal Year 2023-24 is a first step in preparing and managing the City’s risks to make this great community even better.

The total City budget amounts to $67.3 million with the General Fund budget at $25.7 million.

The budget theme for the Fiscal Year 2023-24 budget can best be described as the year of Reset and Investment, as the pandemic ends and the 2022 election concludes, the City is positioned to reset and focus on investing in its community, fiscal strength, public safety, staff, and capital improvement projects. Ongoing efforts to be cautious with fiscal decisions have been applied to all aspects of City operations and services. We are striving for innovative approaches to providing City services, while minimizing operational costs. Department budgets are structured to maintain appropriate levels of core City services.

Strategic Priorities
As we embark into the Fiscal Year 2023-24 budget, the City Council has developed five strategic priorities to provide direction to City staff. The priorities set the goals of the City Council, City Manager, and City staff and the associated objectives are incorporated into the budget to set the course for this year’s areas of focus.

City Manager’s Office
39707 Big Bear Boulevard, PO Box 10000, Big Bear Lake, CA 92315 • (909) 866-5831 • www.citybigbearlake.com Fiscal Year 2023-24
Strategic Priority Goals Objectives
Support and invest in sustainable
infrastructure projects and programs
consistent with the needs of our community
 Conduct a Sewer Assessment and Sewer
Rate Study
 Invest $9.8M in Capital Improvement
Projects
 Invest $5.3M to Maintain Infrastructure
Ensure fiscal responsibility  Conduct a Citywide Fee Study  Review & Update Reserve Policy
 Review & Update Investment Policy
Invest in attracting, retaining and
developing staff, strive to deliver the best
customer service
 Improve Customer Service through
training and system enhancements
 Maintain a competitive wage and benefit
package
 Review and Update Personnel Policy &
Procedures
Enhance community engagement and local
advocacy strategies, while bolstering
partnerships with residents, businesses and
regional partners
 Develop a Quarterly Legislative Reporting
process
 Initiate an Economic Development
Program
 Adding tools and staff to broaden
community engagement
Preserve and protect the quality of life for
the residents and the businesses, while
maintaining a balance with the environment
to foster a sustainable economic base
 Develop, Implement & Train Citywide
Emergency Operations Plan
 Initiate General Plan Update & General
Plan Advisory Committee
 Continue implementation of the 2021-
2029 Housing Element Action items
City staff has considered these priorities and incorporated them into the proposed budget for Fiscal Year 2023-24 in a balanced approach. The budget includes funding for public safety, prioritizing the residential community, significant investment in the City’s Capital Improvement Plan and infrastructure maintenance, improving services to support the City’s business community, enhancing communications, funding levels to meet the operational needs, and continued implementation of technology improvements to provide more efficient services.

City management focused on maintaining quality public services and capital projects, while minimizing expenses where possible. As a result, the City’s operating position is positive and sufficient resources are available to address forecasted cost increases. The City has begun City Manager’s Office
39707 Big Bear Boulevard, PO Box 10000, Big Bear Lake, CA 92315 • (909) 866-5831 • www.citybigbearlake.com focusing on funding reserves so they are available to offset any future economic downturn and to fund planned future expenditures while still being responsive to our residents' needs and providing the best services possible. The City continues to operate with staff vacancies and remains committed to delivering essential City services. I would like to thank City Council and City staff for their commitment to the City and its citizens.

Economic Outlook
After a period with fewer restrictions and higher activity levels, the economy has continued to expand during Fiscal Year 2022-23, and the City has seen increases in its property and transient occupancy tax revenues and sustained sales tax levels. The economy continues to contribute to increased housing prices and strong demand for retail and dining services. These areas of economic growth bode well for the City as property, sales, and transient occupancy tax are major revenue categories, improving the outlook for the City of Big Bear Lake. This growth has also led to an increase in inflation which, based on local forecasts and Federal Reserve rate increases, are anticipated to level out over the next year. Although concerns still exist, such as energy prices and inflation, the overall economic outlook for the City is positive.

With that said, the City is committed to maintaining a strong fiscal foundation and will remain conservative in our fiscal actions and forecasting.

The Budget
The City is investing in bringing higher levels of service throughout the organization. City staff conducted a comprehensive review of all departments and programs and are recommending five (5) new positions as part of the Budget process. This analysis included review of staffing levels, specific costs and contracts, and other operational considerations to identify certain departments that were not adequately staffed. As part of the budget theme of “invest”, the proposed budget is investing in these departments to ensure they can meet the needs of the City now and into the foreseeable future. City Management prioritizes maintaining a positive operating position to absorb anticipated cost increases and effects of any inflationary impacts.

The City realizes potential future cost increases may occur and will maintain a conservative financial position. As part of the development of the Fiscal Year 2023-24 budget, staff sought opportunities to improve City services and maintain adequate staffing levels. These actions are summarized in following paragraphs by category below:
• Staffing: City Management has assessed all City Departments and will continue to City Manager’s Office
39707 Big Bear Boulevard, PO Box 10000, Big Bear Lake, CA 92315 • (909) 866-5831 • www.citybigbearlake.com assess staffing vacancies to determine priority in the recruitment process based on current City needs and reevaluation of vacant positions. This budget document contains an overview of the City’s staffing plan (Refer to Page 19). • Compensation and Benefits: The City and the employee association have a fantastic relationship and the City has been actively negotiating with the association and are in final stages of approving a three year Memorandum of Understanding (MOU) that is a fair and balanced package, but also compliments the City’s budget while reflecting a fair investment in City staff.
• Pension: Pension actuarial rates remain mostly flat with Fiscal Year 2023-24 rates based on the June 2022 actuarial reports. The payments are anticipated to decrease over time as SBCERA continues to pay down past unfunded liabilities and 2022's positive investment returns are recognized.
• Maintenance: Prevailing wage requirements continue to impact maintenance contracts as costs, along with some inflation adjustments, are budgeted to increase. Additionally, the City is allocating $5.3M to ensure existing capital assets are properly maintained extending the asset lives and lowering future replacement costs. • Capital Projects: Prioritized projects in the proposed $9.8M budget include street rehabilitation, expansion of the Rathbun Creek Trail, Civic Center roof replacement, various park improvements, and investment in the City’s resiliency by replacing emergency generators and installing an emergency fuel supply.

The City's budget continues to allocate resources to address public safety. These costs are dedicated to quality of life issues within the City. Key Public Safety costs include:
• San Bernardino Sheriff's Department (SBSD): The Fiscal Year 2022-23 Law Enforcement Services contract amount of $5.3 million increases in Fiscal Year 2023-24 to $6.0 million.

This increase is contributed to two things: cost of living and the $300,000 addition for a Traffic Deputy to address traffic related issues throughout the community. • Code Compliance/Neighborhood Preservation: The City’s Tourism Division is being rebranded as Neighborhood Preservation and being brought into the City Manager’s Office, in an effort to prioritize the quality of life in the residential communities and provide dedicated services to address negative impacts. Under Community Development (which includes one Code Compliance Officer), the City is proposing to add an additional Code Compliance Officer to focus on commercial property and building and safety issues. These two programs together total $2.3 million and address quality of life issues, parking enforcement, and code violations. These programs are instrumental in enforcement issues relative to the quality of life of our residents.

City Manager’s Office
39707 Big Bear Boulevard, PO Box 10000, Big Bear Lake, CA 92315 • (909) 866-5831 • www.citybigbearlake.com Accomplishments
There have been a number of significant accomplishments over the past fiscal year including completing the Moonridge Corridor Improvements Project, ongoing investment in City streets, and the acquisition and improvement of the Stanfield Boardwalks. The city hosted three very successful community events: Fourth of July, Halloween in the Village, and Christmas in the Village and supported many others. The City executed a 99-year lease on 19 acres of lakeside property and is working to conduct major improvements that will benefit the community and the residents of the existing mobile home park. In addition, City staff remained focused on improving service delivery and community support through procedural and technological enhancements. City staff flawlessly managed the Blizzard of 2023 and maintained safe access throughout the community. The City Council deliberated and provided Strategic Priorities for Fiscal Year 2023-24.

Summary
In Fiscal Year 2023-24, we will focus on implementing the City Council's strategic priorities while maintaining a balanced budget, providing quality services to residents, and implementing the adopted Capital Improvement Plan.

In closing, I have to take a moment and thank the City Council and the employees at the City of Big Bear Lake. I am confident in their ability to meet the needs of this City and its residents. City employees have pushed through the turbulent environment of the pandemic and extreme weather events and continued to provide essential services to our residents, even under constrained staffing levels. I look forward to next year's challenges and opportunities knowing that the team of Big Bear Lake employees will rise to meet them.

Erik Sund
City Manager
Total
General Village Sanitation Refuse Other Fund Bal.

Revenues & Other Resources 20,979,800 385,660 6,581,900 4,656,300 26,470,171 59,073,831Expenditures & Other Uses (25,682,680) (458,720) (7,853,600) (4,566,614) (28,782,018) (67,343,632) Change in Fund Balance (4,702,880) (73,060) (1,271,700) 89,686 (2,311,847) (8,269,801)Projected Fund Balance 07/01/23 15,325,697 (1,305,973) 4,931,669 1,226,417 6,494,307 26,672,116Projected Fund Balance 06/30/24 10,622,817 (1,379,033) 3,659,969 1,316,103 4,182,460 18,402,316 Measure Y Transient Occupancy Taxes 4,179,247
Development Impact Fees 2,139,515Other Restricted Revenue: Transportation Funds (2,868,578) * COPS 301,977 PEG 395,460 CDBG (680) Grants - Property Lease 1,500Total Other Restricted Revenue (2,170,321)Pass-through Charges 34,019 4,182,460
*Includes $3.2 million Measure I MLHP AEA
Operating Funds $12.4 million
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 11 General Village Sanitation Refuse Total
Fund LL&M Fund Fund All Funds
Fund Balance 6/30/22 $ (1,145,483) 17,501,335 $ 5,456,342 $ 1,014,131 $ 31,887,452 $ Resources $ 327,230 22,807,053 $ 6,380,800 $ 4,154,600 $ 61,980,318 $ Uses $ (487,720) (24,982,691) $ (6,905,473) $ (3,942,314) $ (67,195,653) $ $ (2,175,638) $ (160,490) $ (524,673) $ 212,286 $ (5,215,335) Projected Balance 6/30/23 $ (1,305,973) 15,325,697 $ 4,931,669 $ 1,226,417 $ 26,672,116 $ Resources $ 385,660 20,979,800 $ 6,581,900 $ 4,656,300 $ 52,440,893 $ Uses $ (458,720) (25,682,680) $ (7,853,600) $ (4,566,614) $ (60,710,694) $ $ (4,702,880) $ (73,060) $ (1,271,700) $ 89,686 $ (8,269,801) Projected Balance 6/30/24 $ (1,379,033) 10,622,817 $ 3,659,969 $ 1,316,103 $ 18,402,316 $ Fund Balance Projection
June 30, 2024
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 12 Fund Balance 6/30/22
ResourcesUsesProjected Balance 6/30/23
ResourcesUsesProjected Balance 6/30/24
Traffic HUTA RMRA Measure I Measure I Air Mountain
Safety Gas Tax Gas Tax Local MLHP Pollution Transit
$ 9,854 13,339 $ (2,887) $ 384,928 $ (79,815) $ 90,794 $ - $ $ 220,000 $ 495,450 $ 109,500 $ 654,000 $ - $ 6,600 $ 265,000 $ (233,339) $ (505,304) $ (106,613) $ (489,900) $ (3,120,185) $ (90,000) $ (265,000) $ (13,339) $ (9,854) $ 2,887 $ 164,100 $ (3,120,185) $ (83,400) $ - $ - $ - $ - $ 549,028 $ (3,200,000) $ 7,394 $ -
$ 220,000 $ 1,144,980 $ 124,800 $ 652,400 $ - $ 5,800 $ 500,000 $ (220,000) $ (1,144,980) $ (124,800) $ (883,200) $ - $ (500,000) - $ $ - $ - $ (230,800) - $ $ - $ 5,800 $ -$ - $ - $ - $ 318,228 $ (3,200,000) $ 13,194 $ - Fund Balance Projection
June 30, 2024
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 13 Fund Balance 6/30/22
ResourcesUsesProjected Balance 6/30/23
ResourcesUsesProjected Balance 6/30/24
Property State PEG Measure Y CDBG Grant COPS
Lease Pass-throughs Access Fund Fund Funding Subvention $ 24,319 - $ 337,960 $ 5,587,030 $ (680) $ (9,709) $ 342,677 $ $ 310,000 $ 5,200 $ 61,000 $ 2,691,000 $ 172,223 $ 2,883,063 $ 171,300 $ (310,000) $ - $ (55,000) $ (1,991,159) $ (2,873,354) - $ $ (255,000) $ - $ 5,200 $ 6,000 $ 699,841 $ 172,223 $ 9,709 $ (83,700) $ - $ 29,519 $ 343,960 $ 6,286,871 $ 171,543 $ - $ 258,977 $ 510,000 $ 5,200 $ 56,500 $ 1,891,900 $ 35,853 $ - $ 143,000 $ (508,500) $ (700) $ (5,000) $ (3,999,524) $ (208,076) $ (100,000) - $ $ 1,500 $ 4,500 $ 51,500 $ (2,107,624) $ (172,223) $ - $ 43,000$ 1,500 $ 34,019 $ 395,460 $ 4,179,247 $ (680) $ - $ 301,977 Fund Balance Projection
June 30, 2024
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 14 Fund Balance 6/30/22
ResourcesUsesProjected Balance 6/30/23
ResourcesUsesProjected Balance 6/30/24

DIF DIF DIF DIF DIF DIF
Gen. Facilities Circulation Drainage Public Facilities Parkland Fire Fees $ 161,354 $ 409,251 $ 572,378 $ 136,707 $ 299,688 $ 159,637 $ 25,000 $ 66,000 $ 60,000 $ 63,000 $ 66,000 $ 28,000
$ - $ - $ - $ - $ - $ -
$ 25,000 $ 66,000 $ 60,000 $ 63,000 $ 66,000 $ 28,000
$ 186,354 $ 475,251 $ 632,378 $ 199,707 $ 365,688 $ 187,637 $ 23,500 $ 63,000 $ 55,000 $ 61,500 $ 63,000 $ 26,500
$ - $ (200,000) - $ $ - $ - $ -
$ 23,500 $ 63,000 $ (145,000) $ 61,500 $ 63,000 $ 26,500 $ 209,854 $ 538,251 $ 487,378 $ 261,207 $ 428,688 $ 214,137 Fund Balance Projection
June 30, 2024
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 15 Fund Balance 6/30/22
ResourcesUsesProjected Balance 6/30/23
ResourcesUsesProjected Balance 6/30/24
Capital Street Total
Improvements Improvements TBID Other Funds
$ - - $ 624,302 $ 6,494,307 $
$ 8,569,725 6,520,999 $ 4,867,575 $ 28,310,635 $
$ (8,569,725) (6,520,999) $ (5,491,877) $ (30,877,455) $ $ - - $ (624,302) $ (2,566,820) $
$ - - $ - $ 6,494,307 $
$ 2,374,000 7,467,600 $ 4,412,700 $ 19,837,233 $
$ (2,374,000) (7,467,600) $ (4,412,700) $ (22,149,080) $ $ - - $ - $ (2,311,847) $
$ - - $ - $ 4,182,460 $
Fund Balance Projection
June 30, 2024
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 16

SCHEDULE OF RESOURCES BY FUND & CATEGORY
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedActual Actual Adopted Adjusted Projected Proposed Adopted Difference % Diff Comments $ 23,497,212 20,968,411 $ 19,117,992 $ 19,416,382 $ $ 22,849,979 $ 20,979,800 $ 9.7 1,861,808 % Assumes TOT growth moderating post-COVID
Sanitation 5,839,782 $ 6,048,600 $ 6,283,000 $ 6,333,000 $ $ 6,430,800 $ 6,581,900 $ 4.8% 298,900 City fees + 3.7% CPI; BBARWA capped at + 5%Refuse 3,502,667 3,576,391 4,103,200 4,103,200 4,154,600 4,656,300 553,100 13.5% City fees + 3.7%; solid waste fees per agreementTotal Waste Management Funds $ 9,342,449 $ 9,624,991 $ 10,386,200 $ 10,436,200 $ 10,585,400 $ 11,238,200 $ 852,000 8.2 %
Traffic Safety 189,602 229,921 130,000 130,000 220,000 220,000 90,000 69.2% Gas Tax - HUTA 535,390 671,025 416,570 416,570 495,450 1,144,980 728,410 174.9% Includes snow reimbursement Gas Tax - RMRA 96,512 103,813 118,300 118,300 109,500 124,800 6,500 5.5% Measure I Local 10-40 644,845 586,001 489,900 489,900 654,000 652,400 162,500 33.2% Based on SBCTA estimates Measure I Major Local Hwys 10-40 0 0 0 3,200,000 0 0 0% MLHP funding for Moonridge project.Mobile Source Air Pollution 8,573 53,597 5,200 5,200 6,600 5,800 600 11.5%Mountain Transit (MTA) 0 165,000 265,000 265,000 265,000 500,000 235,000 88.7% No-Fare Trolley & bus stops contributionsLocal Transportation 0 1,655,894 0 0 0 0 0% Total Transportation Funds $ 1,474,922 $ 3,465,250 $ 1,424,970 $ 4,624,970 $ 1,750,550 $ 2,647,980 $ 1,223,010 35.3 %
Village Streetscape Maintenance $ 206,455 $ 260,097 $ 327,230 $ 327,230 $ 327,230 $ 385,660 $ 58,430 17.9% Tourism Business Improvement District 5,370,208 $ $ 5,492,381 $ - $ - $ 4,867,575 $ 4,412,700 $ 4,412,700 % Accounting changes to include budget
Total Assessment District Funds $ 5,576,663 $ 5,752,478 $ 327,230 $ 327,230 $ 5,194,805 $ 4,798,360 $ 4,471,130 1366.4 %
Property Lease General Operations 0 0 0 250,000 310,000 510,000 510,000 % Long-term property lease entered into in FY 22/23State Pas-through Fees 2,537 5,059 0 0 5,200 5,200 5,200 % Accounting change to include budgetPEG Access $ 55,737 $ 56,536 $ 55,600 $ 55,600 $ 61,000 $ 56,500 $ 900 1.6%Measure Y TOT 2,795,548 2,880,045 1,676,000 1,676,000 2,691,000 1,891,900 215,900 12.9% Assumes TOT growth moderating post-COVIDCommunity Development Block Grant 0 0 34,000 290,567 172,223 35,853 1,853 5.5% Grant Funding 0 1,262,850 331,388 2,873,354 2,883,063 0 (331,388) -100.0% COPS Grant 179,038 157,872 141,300 141,300 171,300 143,000 1,700 1.2% Total Miscellaneous Funds $ 3,032,860 $ 4,362,362 $ 2,238,288 $ 5,286,821 $ 6,293,786 $ 2,642,453 $ (105,835) -2.4 %
Developer Impact - General Facilities 24,123 70,424 22,200 22,200 25,000 23,500 1,300 5.9% Developer Impact - Circulation 82,007 153,171 60,600 60,600 66,000 63,000 2,400 4.0% Developer Impact - Drainage 50,752 141,450 51,000 51,000 60,000 55,000 4,000 7.8% Developer Impact - Public Facilities 57,502 70,936 60,200 60,200 63,000 61,500 1,300 2.2% Developer Impact - Parkland 66,036 80,930 60,500 60,500 66,000 63,000 2,500 4.1% Developer Impact - Fire Supp 26,378 149,829 25,800 25,800 28,000 26,500 700 2.7% Total Growth Management Funds $ 306,798 $ 666,741 $ 280,300 $ 280,300 $ 308,000 $ 292,500 $ 12,200 4.4 %
Capital Improvements 2,264,717 2,402,918 5,681,089 9,059,761 6,520,999 7,467,600 1,786,511 31.4%Street Improvements $ 1,238,501 $ 4,155,264 $ 2,175,000 $ 8,569,725 $ 8,569,725 $ 2,374,000 $ 199,000 9.1% Capital Project Funds $ 3,503,218 $ 6,558,182 $ 7,856,089 $ 17,629,486 $ 15,090,724 $ 9,841,600 $ 1,985,511 25.3 %
$ 53,927,217 44,205,321 $ 41,631,069 $ 58,001,389 $ 62,073,244 $ 52,440,893 $ 10,809,824 $ 26.0 %
$ 4,621,817 $ 8,238,416 $ 9,229,401 $ 19,476,188 $ 17,318,933 $ 12,807,550 $ 3,578,149 38.8 %
$ 45,688,801 39,583,504 $ 32,401,668 $ 38,525,201 $ 44,754,311 $ 39,633,343 $ 7,231,675 $ 22.3 %
General FundCapital Project FundsWaste Management FundsTransportation FundsAssessment District FundsGrowth Management Funds Refer to Capital Improvement Plan for detailed project information and funding.

Miscellaneous FundsGrand TotalLess Transfers from Other FundsAdjusted Total Refer to Capital Improvement Plan for detailed project information and funding.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 17

SCHEDULE OF EXPENDITURES BY FUND & CATEGORY
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedActual Actual Adopted Adjusted Projected Proposed Adopted Difference % Diff Comments $ 16,993,981 15,726,541 $ 21,807,150 $ 25,599,806 $ $ 25,282,691 $ 26,447,680 $ 21.3% 4,640,530 Includes $4.0 million investment in capital projects Sanitation 5,194,509 $ 6,082,008 $ 6,997,050 $ 7,293,665 $ $ 6,905,473 $ 7,853,600 $ 12.2% 856,550 Assumes pass-through capped at 5%Refuse 3,314,942 3,527,068 3,993,710 3,993,710 3,942,314 4,566,614 572,904 14.3% Includes new solid waste agreement & AB 1383 impactTotal Waste Management Funds $ 8,509,450 $ 9,609,075 $ 10,990,760 $ 11,287,375 $ 10,847,787 $ 12,420,214 $ 1,429,454 13.0% Traffic Safety $ 125,160 $ 289,920 $ 130,000 $ 130,000 $ 233,339 $ 220,000 $ 90,000 69.2% Gas Tax - HUTA 535,390 661,172 416,570 416,570 505,304 1,144,980 728,410 174.9% Includes snow reimbursement Gas Tax - RMRA 123,444 106,700 119,100 119,100 106,613 124,800 5,700 4.8% Measure I Local 10-40 586,071 471,200 489,900 489,900 489,900 883,200 393,300 80.3% Refer to capital improvement plan Measure I Local Highways 10-40 - 79,815 - 3,120,185 3,120,185 - - % MLHP funding for Moonridge Corridor ImprovementsAir Pollution Trust - 50,000 - 90,000 90,000 - - % Electric vehicle charging stationsMountain Transit (MTA) - 165,000 265,000 265,000 265,000 500,000 235,000 88.7% Contributions to No-Fare Trolley & bus stopsLocal Transportation 694,992 869,143 - - - - - % Total Transportation Funds $ 2,065,056 $ 2,692,950 $ 1,420,570 $ 4,630,755 $ 4,810,341 $ 2,872,980 $ 1,452,410 102.2% Village Streetscape Maintenance $ 401,805 $ 444,765 $ 519,220 $ 544,842 $ 487,720 $ 458,720 $ (60,500) -11.7% Tourism Business Improvement District $ 5,201,733 $ 5,632,257 $ - $ - $ 5,491,877 $ 4,412,700 $ 4,412,700 % Accounting change to include budget
Total Assessment District Funds $ 5,603,538 $ 6,077,021 $ 519,220 $ 544,842 $ 5,979,597 $ 4,871,420 $ 4,352,200 838.2%% %
Property Lease General Operations - - - 250,000 310,000 508,500 % 508,500 Long-term property lease entered into in FY 22/23 State Pas-through Fees 341 - - - - 700 700
% Accounting change to include budget
PEG Access $ 27,445 $ 1,361 $ 205,000 $ 205,000 $ 55,000 $ 5,000 $ (200,000) -97.6% Broadcasting equipmentMeasure Y TOT 1,344,920 1,933,962 2,102,384 2,651,518 1,991,159 3,999,524 1,897,140 90.2% Capital / Infrastructure project fundingCommunity Development Block Grant - 680 256,567 256,567 - 208,076 (48,491) -18.9% Grant Funding - 1,272,559 331,388 2,873,354 2,873,354 - (331,388) -100.0% COPS / SLESF 7,434 98,745 100,000 100,000 255,000 100,000 0.0% - Supplemental law enforcement services Total Miscellaneous Funds $ 1,380,140 $ 3,307,307 $ 2,995,339 $ 6,336,439 $ 5,484,513 $ 4,821,800 $ 1,826,461 61.0% Developer Impact - General Facilities - - - - - - - %
Developer Impact - Circulation - - - - - - - %
Developer Impact - Drainage - - - - - 200,000 200,000
%
Developer Impact - Public Facilities 9,197 - - - - - - %Developer Impact - Parkland 36,544 - 200,000 200,000 - - (200,000) -100.0% Developer Impact - Fire Supp - 400,000 - - - - - %
Total Growth Management Funds $ 45,741 $ 400,000 $ 200,000 $ 200,000 $ - $ 200,000 $ 0.0% - Capital Improvements / General & Sanitation 2,264,717 2,402,918 5,681,089 9,059,761 6,520,999 7,467,600 1,786,511 31.4% Street Improvements $ 1,238,501 $ 4,155,264 $ 2,175,000 $ 8,569,725 $ 8,569,725 $ 2,374,000 $ 199,000 9.1% Total Capital Project Funds $ 3,503,218 $ 6,558,182 $ 7,856,089 $ 17,629,486 $ 15,090,724 $ 9,841,600 $ 1,985,511 25.3% $ 36,833,684 $ 45,638,517 $ 45,789,128 $ 66,228,703 $ 67,495,653 $ 61,475,694 $ 15,686,566 34.3% $ 4,621,817 $ 8,238,416 $ 9,220,909 $ 19,417,696 $ 12,021,864 - $ $ 2,800,955 30.4% $ 32,211,867 $ 37,400,101 $ 36,568,219 $ 46,811,007 $ 67,495,653 $ 49,453,829 $ 12,885,610 35.2% General FundCapital Project FundsWaste Management FundsAssessment District FundsMiscellaneous FundsGrowth Management Funds Refer to Capital Improvement Plan for detailed project information and funding.

Grand TotalAdjusted TotalTransportation FundsLess Transfers to Other Funds Refer to Capital Improvement Plan for detailed project information and funding. Refer to Capital Improvement Plan for detailed project information and funding.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 18

CITY ATTORNEY CITY COUNCIL

CITY MANAGER

DIRECTOR OF

COMMUNITY &

ECONOMIC

DEVELOPMENT

DEPUTY CITY

MANAGER/CFO

DEPUTY CITY

MANAGER/

DIRECTOR OF

PUBLIC WORKS

ASSISTANT CITY

MANAGER

PLANNING
&

HOUSING

BUILDING
&
SAFETY

ECONOMIC

DEVELOPMENT
&

BUSINESS

SERVICES
CODE

COMPLIANCE

ACCOUNTING
&
BUDGET

FINANCIAL

COMPLIANCY

TREASURY

SERVICES

ENGINEERING
&

CAPITAL

PROJECTS

SANITATION
&
REFUSE

EMERGENCY

SERVICES

STREETS
&
PARKS

MAINTENANCE

NEIGHBORHOOD

PERSERVATION
HUMAN

RESOURCES/RISK

MANAGEMENT

CITY CLERK

COMMUNICATIONS
&
EVENTS

BENEFITS
&

RECRUITMENT

SERVICES

CITYOFBIGBEARLAKE
OrganizationChart
FiscalYear2023‐24

FINANCIAL

REPORTING
&
POLICY

RECORDS

MANAGEMENT

PLANNING COMMISSION
LABOR

RELATIONS

PARKING

ENFORCEMENT

OPERATIONS

VACATION
RENTAL

PROGRAM

PERFORMING

ARTS CENTER
&

FILM PERMITS

ELECTION

SERVICES

CITATION

PROCESSING

SERVICES
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 19 Full-Time Equivalent (FTE) Distribution of Personnel
General
Fund
Sanitation
Fund
Refuse
Fund
Village
Assessment
District
FY 2023-24
Proposed
FY 2022-23
Amended
FY 2022-23
Adopted
FY 2021-22
Adopted
Management Services4120 City Manager's Office
City Manager 0.55 0.15 0.15 - 0.85 1.00 1.00 1.00
Administrative Analyst I/II 0.30 0.05 0.05 - 0.40 - - - Executive Assistant 0.40 0.05 0.05 - 0.50 - - -
Department Total 1.25 0.25 0.25 - 1.75 1.00 1.00 1.00
4810 Information Technology
City Manager 0.15 - - - 0.15 - - -
Director of Administrative Services - - - - - 0.20 0.20 0.20 Administrative Services Manager - - - - - - 0.10 0.10
Administrative Analyst I/II 0.25 - - - 0.25 - - -
Department Total 0.40 - - - 0.40 0.20 0.30 0.30
4130 City Clerk / Communications
Assistant City Manager 0.20 0.05 0.05 - 0.30 - - -
Director of Human Resources/City Clerk - - - - - 0.60 0.60 0.60 City Clerk 1.00 - - - 1.00 - - -
Deputy City Clerk/Public Information Officer - - - - - 1.00 1.00 - Administrative Analyst I/II - - - - - 0.90 1.00 1.00
Communications / Events Specialist 1.00 - - - 1.00 - - - Executive Assistant 0.50 - - - 0.50 - - -
Department Total 2.70 0.05 0.05 - 2.80 2.50 2.60 1.60
4150 Human Resources / Risk Management
Assistant City Manager 0.35 0.05 0.05 - 0.45 - - -Director of Human Resources/City Clerk - - - - - 0.30 0.40 0.40Senior Human Resources / Risk Management Analyst 0.60 0.15 0.15 - 0.90 - - -Administrative Analyst I/II - - - - - 2.00 1.00 2.00Human Resources Technician 0.70 0.15 0.15 - 1.00 - - - Department Total 1.65 0.35 0.35 - 2.35 2.30 1.40 2.40
4415 Neighborhood Preservation
Assistant City Manager 0.15 - - - 0.15 - - -Director of Tourism Management - - - - - 1.00 1.00 1.00Administrative Analyst I/II 0.35 - - - 0.35 - 1.00 1.00Code Compliance Manager 1.00 - - - 1.00 1.00 1.00 -Neighborhood Preservation Officer I/II 3.60 - 0.40 - 4.00 - - - Code Compliance Officer I/II - - - - - 4.00 4.00 4.00Code Compliance Technician 1.00 - - - 1.00 - - -Administrative Assistant 1.00 - - - 1.00 2.00 2.00 2.00 Department Total 7.10 - 0.40 - 7.50 8.00 9.00 8.00
4610 Performing Arts Center (PAC) Administration
Assistant City Manager 0.10 - - - 0.10 - - -Director of Administrative Services - - - - - - 0.10 0.10 Director of Human Resources/City Clerk - - - - - 0.10 - -Administrative Services Manager - - - - - - 0.10 - Senior Human Resources / Risk Management Analyst 0.10 - - - 0.10 - - -Administrative Analyst I/II - - - - - 0.10 - 0.10 Department Total 0.20 - - - 0.20 0.20 0.20 0.20
Total Management Services 13.30 0.65 1.05 - 15.00 14.20 14.50 13.50 FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 20 Full-Time Equivalent (FTE) Distribution of Personnel
General
Fund
Sanitation
Fund
Refuse
Fund
Village
Assessment
District
FY 2023-24
Proposed
FY 2022-23
Amended
FY 2022-23
Adopted
FY 2021-22
Adopted
Finance / Treasury Services4140 Finance
Deputy City Manager / Chief Financial Officer 0.35 0.10 0.10 - 0.55 - - - Director of Administrative Services - - - - - 0.45 0.35 0.35 Finance Manager 0.35 0.10 0.10 - 0.55 0.55 0.65 0.40
Senior Accountant 0.75 0.10 0.10 - 0.95 - - -
Financial Analyst 0.75 0.10 0.10 - 0.95 - - -
Administrative Analyst I/II - - - - - 1.90 0.40 1.50
Accountant I 0.80 0.10 0.10 - 1.00 - - -
Accounting Technician 0.45 0.10 0.10 - 0.65 - - -
Administrative Assistant - - - - - 0.65 0.30 -
Administrative Clerk 0.50 - - - 0.50 0.50 0.50 0.50
Department Total 3.95 0.60 0.60 - 5.15 4.05 3.05 1.90
4800 General Government
Deputy City Manager / Chief Financial Officer 0.15 - - - 0.15 - - - Director of Administrative Services - - - - - 0.05 0.05 0.05Finance Manager 0.15 - - - 0.15 0.15 0.10 0.05 Senior Accountant - - - - - 0.10 0.50 0.10Financial Analyst 0.05 - - - 0.05 - - - Administrative Analyst I/II 0.05 - - - 0.05 - - -
Accounting Technician 0.35 - - - 0.35 - - -
Administrative Assistant - - - - - 0.35 0.70 -
Administrative Clerk 0.50 - - - 0.50 0.50 0.50 0.50
Department Total 1.25 - - - 1.25 1.15 1.85 0.70
4801 Successor Administration
Deputy City Manager / Chief Financial Officer 0.30 - - - 0.30 - - - Director of Administrative Services - - - - - 0.30 0.30 0.30Finance Manager 0.30 - - - 0.30 0.30 0.30 0.30Administrative Analyst I/II - - - - - - - 0.30 Department Total 0.60 - - - 0.60 0.60 0.60 0.90
Total Finance / Treasury Services 5.80 0.60 0.60 - 7.00 5.80 5.50 3.50 Public Works / Engineering4310 Engineering
Deputy City Manager / Director of Public Works 0.25 0.15 0.15 - 0.55 - - -Director of Public Services - - - - - 0.85 0.85 0.85 Public Works Manager-Capital Projects/Emergency Operations 0.70 0.15 0.15 - 1.00 - - -Associate Engineer/Civil Engineer 1.00 0.60 0.40 - 2.00 2.00 2.00 2.00Project Manager 0.50 0.25 0.25 - 1.00 1.00 1.00 -Administrative Analyst I/II - - - - - - - 1.00Administrative Assistant 1.00 - - - 1.00 1.00 1.00 - Department Total 3.45 1.15 0.95 - 5.55 4.85 4.85 3.85
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 21 Full-Time Equivalent (FTE) Distribution of Personnel
General
Fund
Sanitation
Fund
Refuse
Fund
Village
Assessment
District
FY 2023-24
Proposed
FY 2022-23
Amended
FY 2022-23
Adopted
FY 2021-22
Adopted
4320 Public Works
Deputy City Manager / Director of Public Works 0.15 0.15 0.15 - 0.45 - - - Director of Public Services - - - - - 0.15 0.15 0.15
Public Works Manager-Field Operations/Utilities 0.25 0.75 - - 1.00 2.00 2.00 2.00 Public Works Supervisor 0.60 0.15 0.10 0.15 1.00 - - -
Street Maintenance - Crew Leader 0.55 0.35 0.10 - 1.00 1.00 1.00 1.00 Street Maintenance - Maintenance Worker I/II/III 0.10 7.75 0.15 - 8.00 8.00 7.00 7.00 Facilities / Parks - Crew Leader 0.75 0.25 - - 1.00 1.00 1.00 2.00 Facilities / Parks - Maintenance Worker I/II 8.35 - 0.80 2.85 12.00 13.00 14.00 13.00 Wastewater - Crew Leader - 1.00 - - 1.00 1.00 1.00 1.00 Wastewater - Collection Operator I/II/III - 5.00 - - 5.00 4.00 4.00 4.00Mechanic I/II 0.65 0.30 0.05 - 1.00 1.00 1.00 1.00 Theater Technician I/II 1.00 - - - 1.00 1.00 1.00 1.00Administrative Assistant 0.40 0.35 0.25 - 1.00 1.00 1.00 1.00 Department Total 20.45 8.40 1.60 3.00 33.45 33.15 33.15 33.15 Total Public Works / Engineering 23.90 9.55 2.55 3.00 39.00 38.00 38.00 37.00Community & Economic Development4410 Planning & Economic Development Director of Community & Economic Development 0.50 - - - 0.50 0.50 0.50 0.50Economic Development Manager 1.00 - - - 1.00 - - - Senior Principal Planner 1.00 - - - 1.00 1.00 1.00 1.00 Principal Planner 2.00 - - - 2.00 2.00 2.00 1.60
Associate Planner 1.00 - - - 1.00 1.00 1.00 1.00Planning Technician 1.00 - - - 1.00 - - - Administrative Assistant - - - - - 1.00 1.50 1.50
Administrative Clerk 0.50 - - - 0.50 - - -
Department Total 7.00 - - - 7.00 5.50 6.00 5.60
4430 Building & Safety
Director of Community & Economic Development 0.50 - - - 0.50 0.50 0.50 0.50 Senior Building Inspector 1.00 1.00 1.00 1.00 1.00
Code Compliance Officer I/II 2.00 - - - 2.00 1.00 1.00 1.00 Permit Technician 1.00 - - - 1.00 - - -Counter Technician - - - - - 1.00 1.00 1.00Administrative Assistant - - - - - 1.00 0.50 0.50 Administrative Clerk 0.50 - - - 0.50 - - -
Department Total 5.00 - - - 5.00 4.50 4.00 4.00
Total Community & Economic Development 12.00 - - - 12.00 10.00 10.00 9.60Total FTE FY 2023-24 55.00 10.80 4.20 3.00 73.00 68.00 68.00 63.60 Total FTE FY 2022-23 50.85 9.35 4.00 3.80 68.00
Difference 4.15 1.45 0.20 (0.80) 5.00
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 22 Full-Time Equivalent (FTE) Distribution of Personnel
General
Fund
Sanitation
Fund
Refuse
Fund
Village
Assessment
District
FY 2023-24
Proposed
FY 2022-23
Amended
FY 2022-23
Adopted
FY 2021-22
Adopted
Title Changes & Reclassifications:

Director of Human Resources/City Clerk (1.00)Assistant City Manager 1.00 Deputy City Clerk / Public Information Officer (1.00)City Clerk 1.00 Administrative Analyst I/II (1.00)Senior Human Resources / Risk Management Analyst 1.00Code Compliance Officer I/II 4.00 Neighborhood Preservation Officer (4.00)Administrative Assistant (1.00)Code Compliance Technician 1.00 Administrative Analyst I/II (1.00)Executive Assistant 1.00 Director of Administrative Services (1.00)Deputy City Manager / Chief Financial Officer 1.00 Administrative Analyst I/II (1.00)Senior Accountant 1.00 Administrative Analyst I/II (1.00)Financial Analyst 1.00 Administrative Assistant (1.00)Accounting Technician 1.00 Deputy City Manager / Director of Public Works (1.00)Director of Public Services 1.00 Public Works Operations Manager (2.00)Public Works Manager-Capital Projects/Emergency Operations 1.00 Public Works Manager-Field Operations/Utilities 1.00
Street Maintenance - Maintenance Worker I/II/III (1.00)Public Works Supervisor 1.00 Director of Community Development (1.00)Director of Community & Economic Development 1.00 Director of Tourism Management (1.00)Economic Development Manager 1.00 Counter Technician (1.00)
Permit Technician 1.00
Reclassified to Economic Development ManagerTitle Changed from Administrative Analyst I/II Title Changed to Deputy City Manager / Chief Financial OfficerTitle Changed from Director of Administrative ServicesReclassification to Senior AccountantTitle to Neighborhood Preservation Officer I/IITitle Changed from Code Compliance Officer I/IIReclassified from Administrative AnalystReclassified to Executive AssistantTitle Changed to Code Compliance TechnicianTitle Changed from Administrative AssistantReclassified from Director of Public ServicesReclassified to Deputy City Manager / Director of Public WorksTitle Changed to specify operational objectivesTitle Changed from Director of Community DevelopmentTitle Changed to Director of Community & Economic DevelopmentReclassified Vacant Street Maintenance Worker I/II/III Reclassified Vacant Position to Public Works SupervisorTitle Changed from Public Works Operations ManagerTitle Changed from Public Works Operations ManagerTitle Change from Administrative Analyst I/IITitle Change to Financial AnalystReclassified to Accounting TechnicianReclassified from Administrative Assistant Summary of Personnel Changes:

Title Changed to Assistant City ManagerTitle Changed to City ClerkTitle Changed from Deputy City Clerk/Public Information OfficerTitle Changed to Senior Human Resources Analyst I/IITitle Changed from Director of Human Resources/City ClerkReclassification from Administrative Analyst I/IIReclassified Vacant Director of Tourism ManagementTitle Changed to Permit TechnicianTitle Changed from Counter Technician FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 23 Full-Time Equivalent (FTE) Distribution of Personnel
General
Fund
Sanitation
Fund
Refuse
Fund
Village
Assessment
District
FY 2023-24
Proposed
FY 2022-23
Amended
FY 2022-23
Adopted
FY 2021-22
Adopted
Title Changes & Reclassifications (continued):

Administrative Assistant (2.00)Permit Technician 1.00
Administrative Clerk 1.00
Adds to Staff:

Communications / Events Specialist 1.00
Human Resources Technician 1.00
Accountant I 1.00
Code Compliance Officer I/II 1.00
Wastewater - Collection Operator I/II/III 1.00
Total Change in FTEs 5.00
Finance / Treasury ServicesCommunity & Economic DevelopmentReclassified to Administrative Clerk & Planning TechnicianReclassified from Administrative AssistantPublic Works / Waste ManagementReclassified Administrative AssistantHuman Resources / Risk ManagementCity Clerk / Communications FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 24 General Fund Summary of Revenues & Expenditures
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedActual Actual Adopted Adjusted Projected Projected Adopted Difference % Diff Comments Property Taxes 4,469,118 4,733,428 5,076,700 5,076,700 5,045,600 5,452,700 376,000 7.4% Projected growth primarily due to property transfersSales and Use Tax 3,341,084 3,653,841 3,474,000 3,474,000 3,629,000 3,654,000 180,000 5.2% Continues to be a stable revenue sourceTransient Occupancy Tax 8,374,507 8,641,135 5,001,000 5,001,000 7,773,100 5,948,100 947,100 18.9% FY 22/23 ahead of budget ~ 50%; Growth moderating.Franchise Fees 797,268 821,782 830,000 830,000 880,000 880,000 50,000 6.0% Other Taxes 473,618 435,331 204,000 204,000 205,200 204,000 0 0.0% Subventions and Grants 128,558 0 500,000 625,000 625,000 0 (500,000) -100.0% Third-party contributions to capital improvements Building Permits and Fees 336,802 502,253 333,300 333,300 341,190 338,190 4,890 1.5% Licenses and Permits 835,208 1,767,031 1,515,500 1,515,500 1,518,600 1,495,000 (20,500) -1.4% Fines and Forfeitures 121,840 302,589 100,000 100,000 237,000 185,000 85,000 85.0% Use of Property and Money 111,821 23,221 131,000 131,000 161,000 161,000 30,000 22.9% Current Service Charges 646,603 649,410 665,000 665,000 591,900 564,400 (100,600) -15.1% BBMR TMP no longer a pass-through arrangement Miscellaneous Revenue 329,001 512,027 297,430 297,430 297,430 297,430 0 0.0% Other Financing Sources 0 70,325 0 0 0 0 0%Transfer In Traffic Safety [260] 125,160 289,920 130,000 130,000 233,339 220,000 90,000 69.2% Transfer In Gas Tax [270] 535,390 661,172 416,570 416,570 505,304 1,144,980 728,410 174.9% Includes snow removal reimbursement Transfer In Measure I Local [276] 80,000 80,000 80,000 80,000 80,000 80,000 0 0.0% Transfer In Sanitation [250] 150,000 150,000 150,000 150,000 150,000 150,000 0 0.0%Transfer In Refuse [550] 105,000 105,000 105,000 105,000 105,000 105,000 0 0.0%Transfer In COPS [770] 7,434 98,745 100,000 100,000 255,000 100,000 0 0.0%Transfer In Grants [299] 0 0 0 173,390 173,390 0 0% Total Revenues $ 20,968,411 $ 23,497,212 $ 19,109,500 $ 19,407,890 $ 22,807,053 $ 20,979,800 $ 1,870,300 9.8%Direct Labor 6,036,566 6,413,444 7,644,400 7,424,400 6,572,100 8,647,700 1,003,300 13.1% Includes organizational restructuring & staffing additions Supplies 530,168 429,145 574,450 604,750 719,039 675,150 100,700 17.5% FY 22/23 winter storm supplies & EOC provisionsOther Services & Charges 3,513,033 3,295,482 4,315,650 4,675,049 5,592,773 4,958,960 643,310 14.9% FY 22/23 winter storm net of proposed Gen. Plan set-asideLaw Enforcement Services 4,694,699 5,178,790 5,718,400 5,718,400 5,673,100 6,198,900 480,500 8.4% FY 22/23 BBMR responsible for TMP. FY 23/24 add deputyCapital Outlay 330,265 514,459 565,000 589,070 640,000 770,000 205,000 36.3% Prior years snow removal attachments & lighting repairsCapital Lease Payments 106,627 17,997 0 0 0 0 0% FY 21/22 GASB copier lease entryInterfund Transfers to MTA [282] 0 100,000 100,000 100,000 100,000 0 (100,000) -100.0% Contribution to No-Fare Trolley two-year trialInterfund Transfers to Village [291] 115,615 145,397 183,250 183,250 183,250 215,970 32,720 17.9% Interfund Transfers to Capital [321] 143,081 293,968 1,935,000 2,259,347 1,444,403 3,220,000 1,285,000 66.4% Interfund Transfers to Streets [350] 256,485 605,300 771,000 4,045,540 4,058,027 996,000 225,000 29.2%Total Expenditures $ 15,726,541 $ 16,993,981 $ 21,807,150 $ 25,599,806 $ 24,982,691 $ 25,682,680 $ 3,875,530 17.8% $ 5,241,870 $ 6,503,231 $ (2,697,650) $ (6,191,916) $ (2,175,638) $ (4,702,880) $ (2,005,230) 74.3% $ 4,129,576 $ 9,493,142 $ 16,240,716 $ 16,240,716 $ 16,240,716 $ 13,808,004 $ (2,432,712) -15.0% Net Revenue (Expenditure) 5,241,870 6,503,231 (2,697,650) (6,191,916) (2,175,638) (4,702,880) (2,005,230) 74.3% Reflects investment in capital & street improvements Net Contributions From (To) Reserves 121,820 165,565 8,492 8,492 (257,074) (765,000) (773,492) -9108.5% Component of Committed Fund BalanceChange in Nonspendable & Restricted (8,890) 65,147 0 0 0 0 0% GASB accounting entriesEnding Unrestricted Fund Balance $ 9,484,376 $ 16,227,084 $ 13,551,558 $ 10,057,292 $ 13,808,004 $ 8,340,124 $ (5,211,434) -38.5% $ 1,548,004 $ 1,426,184 $ 1,260,619 $ 1,260,619 $ 1,260,619 $ 1,517,693 $ 257,074 20.4% Contribution from Reserves (121,820) (165,565) (8,492) (8,492) (42,926) 0 8,492 -100.0% Contributions to Reserves 0 0 0 0 300,000 765,000 765,000 % Proposed set-aside for future expenditures Ending Commited Fund Balance $ 1,426,184 $ 1,260,619 $ 1,252,127 $ 1,252,127 $ 1,517,693 $ 2,282,693 $ 1,030,566 82.3% Total Available Fund Balance $ 10,919,326 $ 17,501,335 $ 14,803,685 $ 11,309,419 $ 15,325,697 $ 10,622,817 $ (4,180,868) -28.2%Net Revenue (Expenditure)RevenuesExpenditures Refer to Capital Improvement Plan for detailed project information and funding Committed Fund BalanceUnrestricted Fund Balance
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 25

GENERAL FUND RESOURCES
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110
Property Taxes
3110 Current Secured Taxes 3,088,927 3,241,488 3,551,900 3,551,900 3,551,600 3,840,200 288,300 8.1% Projected 22/23 Teeter allocation; FY 23/24 assessed valuation ^ 10% primarily due to ownership changes. 3113 RDA Residual Balance RR09 289,406 317,262 291,000 291,000 291,000 295,700 4,700 1.6%3114 RDA Residual Balance RR10 49,642 54,894 49,500 49,500 49,500 50,200 700 1.4%3120 Current Unsecured Taxes 117,552 116,149 180,700 180,700 180,700 190,700 10,000 5.5% 3125 Suppl Roll Prtx Current Year 57,844 87,914 52,600 52,600 0 63,500 10,900 20.7% 3126 Unitary Tax 99,285 100,961 99,300 99,300 116,500 101,000 1,700 1.7% Projected 22/23 Teeter allocation; FY 23/24 expected to remain relatively flat 3130 Prior Year Taxes 1,350 95 0 0 0 0 0 %
3132 Suppl Roll Prtx Prior Year 24,874 30,123 25,100 25,100 26,700 26,800 1,700 6.8%3134 Penalties On Taxes 5,015 4,957 4,500 4,500 4,500 4,600 100 2.2%3145 Property Tax in Lieu of VLF 644,547 675,860 741,400 741,400 744,400 798,000 56,600 7.6% 2004 VLF Swap; Based on HdL data 3363 RDA Sharing Agreement RR09 76,683 86,957 68,600 68,600 68,600 69,700 1,100 1.6% 3364 RDA Sharing Agreement RR10 13,992 16,768 12,100 12,100 12,100 12,300 200 1.7% Total Property Taxes 4,469,118 4,733,428 5,076,700 5,076,700 5,045,600 5,452,700 376,000 7.4% Sales Tax
3210 Sales Tax 3,341,084 3,653,841 3,474,000 3,474,000 3,629,000 3,654,000 180,000 5.2% Total Sales Tax 3,341,084 3,653,841 3,474,000 3,474,000 3,629,000 3,654,000 180,000 5.2%Transient Occupancy Tax (TOT) 3220 Transient Occupancy Tax (TOT) 8,079,481 8,176,431 4,771,000 4,771,000 7,462,200 5,710,200 939,200 19.7% FY 20/21 & 21/22 reflect high visitation. FY 22/23 projected ~ + 50% ahead of budget based on results through 4Q2022. FY 23/24 budget + 18% over FY 22/23 adopted budget assuming growth experienced during COVID will continue to moderate. 3221 TOT - Curr FY Prior Periods 223,215 357,024 130,000 130,000 233,200 178,400 48,400 37.2% 3222 TOT - Prior Fiscal Year 71,812 107,680 100,000 100,000 77,700 59,500 (40,500) -40.5% Total Transient Occupancy Tax 8,374,507 8,641,135 5,001,000 5,001,000 7,773,100 5,948,100 947,100 18.9%Franchise Fees 3250 Franchises 797,268 821,782 830,000 830,000 880,000 880,000 50,000 6.0% Big Bear Disposal, Spectrum, Bear Valley Electric & Southwest Gas Total Franchise Fees 797,268 821,782 830,000 830,000 880,000 880,000 50,000 6.0% Redevelopment dissolution residual revenue distribution (i.e., tax increment remaining after enforceable obligations have been paid). Obligations will be fully extinguished August 2029.Delinquent collections based on trend.Based on historical trend, year-to-date activity, and industry projections through 4th quarter 2022.Revenue not guaranteed through Teeter Program. Projection based on trend.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 26

GENERAL FUND RESOURCES
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110
Other Taxes
3235 Doc Transfer Tax 443,361 403,353 170,000 170,000 170,000 170,000 0 0.0% Property ownership transfers 3310 Motor Vehicle Inlieu Tax 3,818 5,995 4,000 4,000 5,200 4,000 0 0.0% SB 89 transferred VLF allocation to law enforcement grants effective 7/1/2011. Only excess under R&T11001.5(b) continues to be allocated to cities. 3370 Homeowners Exemption 26,440 25,984 30,000 30,000 30,000 30,000 0 0.0% Mobile home owners' exemption through County Assessor Total Other Taxes 473,618 435,331 204,000 204,000 205,200 204,000 0 0.0% Subventions and Grants
3380 CARES Act-Coronoavirues Relief 128,558 0 0 0 0 0 0 % For grants refer to Fund 299 3383 MWD Boardwalk Contribution 0 0 500,000 500,000 500,000 0 (500,000) -100.0% 3384 Inter-Agency Cap Contr TIMF 0 0 0 125,000 125,000 0 0 % Total Subventions and Grants 128,558 0 500,000 625,000 625,000 0 (500,000) -100.0% Building Permits and Fees
3410 Building Permits 142,625 199,643 140,000 140,000 144,890 144,890 4,890 3.5% 3412 Plumbing Permits 6,819 15,055 9,300 9,300 9,300 9,300 0 0.0% 3413 Electrical Permits 25,475 36,839 20,000 20,000 23,000 20,000 0 0.0% 3414 Mechanical Permits 3,132 5,679 4,000 4,000 4,000 4,000 0 0.0% 3722 Plan Ck /Review 158,750 245,037 160,000 160,000 160,000 160,000 0 0.0% Total Building Permits and Fees 336,802 502,253 333,300 333,300 341,190 338,190 4,890 1.5%Licenses and Permits 3230 Business Permit Renewals 2,318 41,470 52,500 52,500 41,000 41,000 (11,500) -21.9%3231 Business Permit Penalties 1,200 4,253 5,000 5,000 4,000 4,000 (1,000) -20.0% 3411 Streetcut/Encroachment Permits 19,386 30,841 30,000 30,000 30,000 30,000 0 0.0% 3418 Grading Permits 774 1,198 0 0 0 0 0 %
3420 Mobile Home Annual Permit 4,637 4,961 5,000 5,000 4,600 0 (5,000) -100.0% 3421 Mobile Home Annual MRLPP Fees 2,980 2,570 3,000 3,000 3,000 0 (3,000) -100.0%3458 Engineering Service Fees 6,517 5,135 6,000 6,000 18,000 6,000 0 0.0% 3459 Planning Service Fees 49,214 65,471 65,000 65,000 65,000 65,000 0 0.0% 3468 Sign Permit 406 986 1,000 1,000 1,000 1,000 0 0.0% 3482 Film Permit Fee 1,618 3,063 3,000 3,000 3,000 3,000 0 0.0% 3491 Vacation Rental Fees 693,056 1,575,050 1,320,000 1,320,000 1,320,000 1,320,000 0 0.0% New fee structure effective FY 21/22 3756 Bsns Lic Application Fee 53,102 32,034 25,000 25,000 29,000 25,000 0 0.0% FY 21/22 vacation rental license fees included in registration fee. Separate license no longer required.

Total Licenses and Permits 835,208 1,767,031 1,515,500 1,515,500 1,518,600 1,495,000 (20,500) -1.4% FY 20/21 license renewals fees waived to aid COVID-19 recovery. FY 21/22 consolidated vacation rental license fee.One-time contributions for capital improvement projectsState responsibility beginning FY 23/24 FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 27

GENERAL FUND RESOURCES
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110
Fines and Forfeitures
3523 Recovery of Code Costs/VR 113,190 277,003 80,000 80,000 200,000 150,000 70,000 87.5% Vacation rental enforcement 3524 Recovery of Code Costs/Other 0 20,486 10,000 10,000 25,000 25,000 15,000 150.0% Non-vacation rental citations3729 Vehicle Recovery Fee 8,650 5,100 10,000 10,000 12,000 10,000 0 0.0% Total Fines and Forfeitures 121,840 302,589 100,000 100,000 237,000 185,000 85,000 85.0% Use of Money and Property
3611 Interest On Bank Deposits 25,325 48,052 20,000 20,000 50,000 50,000 30,000 150.0%3612 Other Interest 833 28,543 1,000 1,000 1,000 1,000 0 0.0% 3618 TOT - Penalties and Interest 49,122 70,485 40,000 40,000 40,000 40,000 0 0.0%3620 Rent -PAC Facility and Eqt 245 4,465 15,000 15,000 15,000 15,000 0 0.0% User group rental fees 3621 Rental Income 3,737 6,525 5,000 5,000 5,000 5,000 0 0.0% Easements & event rental fees3622 Rent/Options - Cell Tower 51,946 49,620 50,000 50,000 50,000 50,000 0 0.0% Per rental agreements3638 Change in Fair Market Value (19,387) (184,468) 0 0 0 0 0 % GASB entry; not budgeted Total Use of Money and Property 111,821 23,221 131,000 131,000 161,000 161,000 30,000 22.9% Current Service Charges
3385 Blvd. Snow Removal Reimbursem 107,151 101,492 80,000 80,000 160,000 80,000 0 0.0% Caltrans boulevard snow removal reimbursement. Offset in 110-4320-2291 3723 Inspection Fee 58,065 67,119 60,000 60,000 60,000 60,000 0 0.0%3743 Electric Vehicle Charging Fee 0 0 0 0 10,000 72,000 72,000 % Charging stations installed FY 22/233749 Use of Personnel/Equipment 0 200 0 0 0 0 0 % 3750 Contracted Reimbursements 151,230 134,197 200,000 200,000 0 0 (200,000) -100.0% Sheriff services pass through to Big Bear Mountain Resort for traffic management. Offset expenditure in account 110-4250-2310. FY 22/23 BBMR assumed responsibility for TMP. 3751 Admin Service City Depts 260,000 260,000 260,000 260,000 260,000 260,000 0 0.0% $125K Sanitation and $135K Refuse3753 Administrative Overhead - TBID 70,157 85,703 60,000 60,000 96,400 87,400 27,400 45.7% BBLTBID Administration Fee equal to 1% of BBLTBID Assessments plus penalties and interest collected from delinquent accounts. 3771 Ticket Sales-Performing Arts 0 700 5,000 5,000 5,000 5,000 0 0.0% Ticket handling fees Total Current Service Charges 646,603 649,410 665,000 665,000 591,900 564,400 (100,600) -15.1%Miscellaneous Revenue 3730 Sale-Maps/Publications 14 0 0 0 0 0 0 % Photocopy service 3731 Miscellaneous Revenue 13,424 633 10,000 10,000 10,000 10,000 0 0.0%3732 Cash Over/Short 349 1,222 0 0 0 0 0 % 3733 Sale Of Taxable Items 2,263 2,298 2,000 2,000 2,000 2,000 0 0.0% Sale of snow poles FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 28

GENERAL FUND RESOURCES
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110
3736 Admin Allow State Passthru Fee 252 502 430 430 430 430 0 0.0% Pursuant to State regulations,
administrative fees associated with the
collection of CA pass‐through fees for
disability access and building standards
development programs are to be retained
by the local jurisdiction.
3755 Refunds and Reimbursements 61,007 248,273 35,000 35,000 35,000 35,000 0 0.0%3757 Successor Admin Allowance 234,115 250,000 250,000 250,000 250,000 250,000 0 0.0% ABx1 26 effective 2/1/2011, Successor Agency annual allowance for costs associated with the dissolution of the former Big Bear Lake Improvement Agency. 3912 Sale of Property and Equipment 17,578 9,100 0 0 0 0 0 % Total Miscellaneous Revenue 329,001 512,027 297,430 297,430 297,430 297,430 0 0.0% Other Financing Sources
3940 GASB 87 Leases 0 70,325 0 0 0 0 0 % GASB accounting entry is not budgeted Total Other Financing Sources 0 70,325 0 0 0 0 0 %
Total Revenue before Reserves / Transfers 19,965,427 22,112,375 18,127,930 18,252,930 21,305,020 19,179,820 1,051,890 0 0 Interfund Transfers
4103 Transfer In-Gas Tax (270) 535,390 661,172 416,570 416,570 505,304 1,144,980 728,410 174.9% Based on latest estimate from California City Finance & snow reimbursement est. 4106 Transfer In-Traf Safety (260) 125,160 289,920 130,000 130,000 233,339 220,000 90,000 69.2% Vehicle fines transferred in for code and law enforcement effort4111 Transfer In-Sanitation (250) 150,000 150,000 150,000 150,000 150,000 150,000 0 0.0% Street maintenance / pavement impact4114 Transfer In-COPS (770) 7,434 98,745 100,000 100,000 255,000 100,000 0 0.0% Restricted for front-line law enforcement4117 Transfer In-Meas I Local (276) 80,000 80,000 80,000 80,000 80,000 80,000 0 0.0% Categorical street maintenance4119 Transfer In-Refuse (550) 105,000 105,000 105,000 105,000 105,000 105,000 0 0.0% Street maintenance / pavement impact4125 Transfer In-Grants (299) 0 0 0 173,390 173,390 0 0 % Grant administration Total Interfund Transfers 1,002,984 1,384,837 981,570 1,154,960 1,502,033 1,799,980 818,410 83.4% Contributions from Reserves
4110 Contribution from Reserves 0 0 8,492 8,492 42,926 0 (8,492) -100.0% Refer to Capital Improvement Plan Total Contributions from Reserves 0 0 8,492 8,492 42,926 0 (8,492) -100.0% Total Transfers In & Use of Reserves 1,002,984 1,384,837 990,062 1,163,452 1,544,959 1,799,980 809,918 81.8%Total Resources 20,968,411 23,497,212 19,117,992 19,416,382 22,849,979 20,979,800 1,861,808 9.7% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 29

GENERAL FUND EXPENDITURES BY DEPARTMENT
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedActual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Management Services
City Council 4110 176,332 $ 207,294 $ 238,100 $ 288,000 $ $ 311,911 $ 337,800 $ 41.9% 99,700 Signature Events & Strategic Planning Services City Manager 4120 270,846 374,494 319,650 319,600 254,700 325,200 5,550 1.7%City Attorney 4170 323,009 368,309 370,000 476,000 480,000 462,000 92,000 24.9% Legal advertisements & Muncipal Code EnforcementLaw Enforcement 4250 4,694,699 5,178,790 5,718,400 5,718,400 5,673,100 6,198,900 480,500 8.4% Includes enhanced services with add of deputyInformation Technology 4810 363,080 420,389 448,300 448,300 469,000 615,200 166,900 37.2% Capital Outlay for system enhancementsCity Clerk / Communications 4130 330,380 436,897 512,300 458,700 407,503 662,100 149,800 29.2% Outreach & Website UpdateHuman Resources / Risk Management 4150 1,081,051 333,414 411,450 974,950 989,750 1,126,150 714,700 173.7% Risk Management moved from Dept. 4800Tourism Registration / Administration 4414 527,337 436,355 546,300 - - - (546,300) -100.0% Neighborhood Preservation 4415 586,060 862,488 1,044,900 1,512,200 1,086,302 1,189,700 144,800 13.9% Performing Arts Center (PAC) Administration 4610 58,966 63,121 65,500 65,500 75,300 87,400 21,900 33.4% Organizational changes Total $ 8,411,760 $ 8,681,552 $ 9,674,900 $ 10,261,650 $ 9,747,566 $ 11,004,450 $ 1,329,550 13.7% Finance / Treasury Services
Finance 4140 290,687 $ $ 344,104 $ 492,700 $ 507,850 $ 508,400 $ 845,800 $ 353,100 71.7% Organizational changes & Master fee study General Government / Risk Management 4800 346,186 835,100 934,600 431,450 431,500 403,100 -56.9% (531,500) Risk Management moved to Dept. 4150Successor Administration 4801 337,186 193,770 249,000 249,000 250,000 250,000 1,000 0.4% Total $ 974,059 $ 1,372,974 $ 1,676,300 $ 1,188,300 $ 1,189,900 $ 1,498,900 $ (177,400) -10.6% Public Works
Engineering 4310 419,722 467,847 547,650 603,049 651,150 896,950 $ 349,300 63.8% Organizational changes & Emergency Plan revision Traffic Utilities 4230 $ 10,623 $ 10,569 $ 13,000 $ 13,000 13,000 16,000 3,000 23.1%Animal Regulation 4260 52,008 64,271 62,700 62,700 55,200 59,700 (3,000) -4.8% Street Maintenance & Snow Removal 4320 2,344,572 1,980,919 2,448,210 2,472,080 3,548,760 2,683,260 235,050 9.6% Sidewalk repairs & increased cost of materials Vehicle Maintenance 4325 225,975 229,214 201,100 201,100 207,120 217,300 16,200 8.1% Street Lighting 4330 95,465 80,900 86,900 86,900 86,900 108,500 21,600 24.9% City Parking Lots / Chamber Building 4335 225,306 226,333 311,550 311,550 312,650 443,700 132,150 42.4% Includes vehicle charging stations City Parks & Trails 4625 390,495 550,332 757,500 775,500 673,900 1,050,700 293,200 38.7% Contractual services & maintenance projectsCivic Center 4820 349,515 296,837 309,100 309,100 440,176 446,700 137,600 44.5% PAC Operations & Maintenance 4821 92,461 111,271 214,800 214,800 229,300 234,700 19,900 9.3% Total $ 4,206,142 $ 4,018,493 $ 4,952,510 $ 5,049,779 $ 6,218,156 $ 6,157,510 $ 1,205,000 24.3% Community & Economic Development
Planning Commission 4411 $ 28,255 $ 35,489 $ 31,650 $ 31,500 $ 31,500 $ 31,500 $ (150) -0.5% Planning & Economic Development 4410 1,045,024 1,103,675 1,662,050 1,660,050 1,232,400 1,419,550 (242,500) -14.6% Includes Retail Strategies agreement Building and Safety 4430 546,119 637,134 820,490 820,390 777,490 1,138,800 318,310 38.8% Includes add of Code Compliance Officer Total $ 1,619,398 $ 1,776,298 $ 2,514,190 $ 2,511,940 $ 2,041,390 $ 2,589,850 $ 75,660 3.0% Expenditures before Reserves / Transfers $ 15,849,317 15,211,360 $ 18,817,900 $ 19,011,669 $ 19,197,011 $ 21,250,710 $ 2,432,810 $ 12.9% Reserves/ Interfund Transfers
Replacement Reserve 4831 - $ - $ - $ - $ 300,000 765,000 $ % 765,000 Includes proposed set-aside for future expenditures General Fund Transfers 4850 515,181 1,144,665 2,989,250 6,588,137 5,785,680 4,431,970 1,442,720 48.3% Includes investment in capital improvements Total $ 515,181 $ 1,144,665 $ 2,989,250 $ 6,588,137 $ 6,085,680 $ 5,196,970 $ 2,207,720 73.9% Grand Total $ 16,993,981 15,726,541 $ 21,807,150 $ 25,599,806 $ 25,282,691 $ 26,447,680 $ 4,640,530 $ 21.3% Consolidated Dept. 4414 & 4415Includes utility rate adjustmentsIncludes utility rate adjustments FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 30

CITY COUNCIL
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4110
Direct Labor Costs
0010 Salaries 30,596 29,588 30,000 30,000 30,000 30,000 0 0.0% 0080 Direct Benefits 91,594 102,561 84,800 84,800 88,000 89,100 4,300 5.1% Total Direct Labor Costs 122,190 132,149 114,800 114,800 118,000 119,100 4,300 3.7% Supplies
1400 Office Expense 107 22 500 600 711 500 0 0.0%1430 Special Dept Expense 1,137 2,489 14,000 14,000 14,000 14,000 0 0.0% Total Supplies 1,244 2,510 14,500 14,600 14,711 14,500 0 0.0% Other Services and Charges
2120 Telephone 487 546 600 600 600 600 0 0.0%
2170 Printing 67 13 100 0 100 100 0 0.0%2190 Postage Charges 40 31 100 0 0 0 (100) -100.0% Moved to Dept. 4800 2240 Professional Services 0 0 0 0 20,000 20,000 20,000 % Strategic Planning & Other Services2640 Memberships and Dues 4,429 4,562 5,000 5,000 5,500 5,500 500 10.0% League of California Cities membership2660 Nondiscretionary Training 1,719 13,529 5,000 0 0 0 (5,000) -100.0% FY 22/23 consolidated training costs into account #26702661 Meetings - Non Travel 2,534 3,376 6,000 6,000 6,000 6,000 0 0.0%2670 Councilmember Training 0 1,221 9,000 14,000 14,000 14,000 5,000 55.6% 2680 Mileage 0 356 1,000 1,000 1,000 1,000 0 0.0%2681 Interagency Support 17,000 17,000 17,000 17,000 17,000 17,000 0 0.0% Contribution to Southern California Mountains Foundation to help support a paid trails position 2684 Signature Event Sponsorship 0 0 0 50,000 50,000 75,000 75,000 % Moved from Dept. 4414.Includes July 4 & Labor Day (CHP & Law Enforcement Traffic Control for fireworks displays), Halloween & Christmas in the Village, & Tour de Big Bear support 2685 Community Sponsored Programs 25,623 32,000 40,000 40,000 40,000 40,000 0 0.0% General Fund monies to support local community-based organizations. Annual CDBG funding offset. 2688 City Council Contingency 1,000 0 25,000 25,000 25,000 25,000 0 0.0% Annual baseline budget $25K. Past uses include: Outdoor Writers Association, Special Olympics, Rose Parade Entry, Dick Kun Commemorative Statue & American Patriot Music Project.

Total Other Services and Charges 52,898 72,634 108,800 158,600 179,200 204,200 95,400 87.7% Total Expenses 176,332 207,294 238,100 288,000 311,911 337,800 99,700 41.9% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 31

CITY MANAGER
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4120
Direct Labor Costs
0010 Salaries 186,873 313,889 191,100 191,100 171,200 206,100 15,000 7.8% 0020 Salaries - Overtime 0 0 0 0 0 5,000 5,000 %0080 Direct Benefits 74,617 43,859 98,300 98,300 0 96,700 (1,600) -1.6% 0090 Direct Benefits - Cafeteria 0 0 0 0 68,600 0 0 %0091 Automobile Allowance 5,045 3,642 5,000 5,000 0 0 (5,000) -100.0% Total Direct Labor Costs 266,536 361,390 294,400 294,400 239,800 307,800 13,400 4.6% Supplies
1400 Office Expense 1,375 1,716 1,000 1,000 1,000 1,000 0 0.0% 1430 Special Dept Expense 85 8,401 16,000 16,000 5,000 7,500 (8,500) -53.1% Total Supplies 1,461 10,117 17,000 17,000 6,000 8,500 (8,500) -50.0% Other Services and Charges
2120 Telephone 428 261 0 0 0 0 0 %
2190 Postage Charges 2 0 50 0 0 0 (50) -100.0%
2640 Memberships and Dues 1,820 1,800 1,800 1,800 1,800 1,800 0 0.0% California City Management Foundation (CCMF) and International City/County Management Association (ICMA) 2650 Publications 268 217 1,100 1,100 1,100 1,100 0 0.0%2660 Travel-Conferences and Meeting 0 (519) 5,000 5,000 5,000 5,000 0 0.0% 2661 Meetings - Non Travel 333 1,229 300 300 1,000 1,000 700 233.3% Total Other Services and Charges 2,850 2,988 8,250 8,200 8,900 8,900 650 7.9% Total Expenses 270,846 374,494 319,650 319,600 254,700 325,200 5,550 1.7% Moved to Dept. 4800
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 32

CITY ATTORNEY
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4170
Other Services and Charges
2110 Advertising - Legal 0 0 0 26,000 30,000 30,000 30,000 % Consolidated all legal advertisements into one account FY 22/23. 2244 Prof Services- Legal BB and K 323,009 368,309 370,000 370,000 370,000 402,000 32,000 8.6% 2252 Prof. Services- Other Attorney 0 0 0 80,000 80,000 30,000 30,000 % Moved municipal code enforcement services from Dept. 4415. FY 22/23 includes specialized legal services.

Total Other Services and Charges 323,009 368,309 370,000 476,000 480,000 462,000 92,000 24.9% Total Expenses 323,009 368,309 370,000 476,000 480,000 462,000 92,000 24.9% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 33

LAW ENFORCEMENT
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4250
Other Services and Charges
2300 Contractual Services-Govt 4,395,347 4,937,238 5,412,000 5,412,000 5,412,000 6,093,000 681,000 12.6% See breakdown of costs on following page. FY 22/23 includes one additional deputy & enhanced support for City code compliance officers. FY 23/24 includes one additional deputy. 2301 Contract Services-OT 126,587 94,084 100,000 100,000 250,000 100,000 0 0.0% FY 21/22 added deputies during peak visitation (25 weekends); FY 22/23 includes winter storm overtime 2303 Cal ID Fingerprinting 6,444 6,143 6,400 6,400 6,100 5,900 (500) -7.8% County CAL-ID Program Assessment2305 COPS Grant Expenditures 7,434 4,662 0 0 5,000 0 0 % Law Enforcement equipment purchases funded from State COPS subvention funds2310 Contract Svcs - Reimb BBMR 158,886 136,663 200,000 200,000 0 0 (200,000) -100.0% Sheriff services pass through to Big Bear Mountain Resort for traffic management. Offset in revenue account 110-0000-3750. FY 22/23 BBMR assumed responsibility for TMP.

Total Other Services and Charges 4,694,699 5,178,790 5,718,400 5,718,400 5,673,100 6,198,900 480,500 8.4% Total Expenses 4,694,699 5,178,790 5,718,400 5,718,400 5,673,100 6,198,900 480,500 8.4% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 34

LAW ENFORCEMENT
Government Contract110-4250-2300
2022-23 2023-24 Description 2022-23 2023-24 Notes

0.47 0.50 Lieutenant 165,286 $ 199,658 $ 34,372 $ 21% (1)

2.00 2.00 Sergeant 601,660 677,664 76,004 13% (1)

1.11 1.11 Detective/Corporal 280,844 316,050 35,206 13% (1)

9.97 9.97 Deputy Sheriff 2,151,905 2,360,946 209,041 10% (1)

3.00 4.00 Deputy Sheriff (non-relief) 647,514 947,220 299,706 46% (1)

2.00 2.00 Sheriff's Service Specialist 172,462 175,222 2,760 2% (1)

2.82 3.02 Office Specialist 223,742 244,073 20,331 9% (1)

0.32 0.00 Motor Pool Services Assistant 28,262 - (28,262) -100% (1)

6.00 7.00 Marked Units 123,664 148,882 25,218 20% (2)

2.00 2.00 Unmarked Unit 14,859 15,936 1,077 7% (2)

2.00 2.00 Pickup Truck 16,181 16,937 756 5% (2)

1.00 1.00 Truck - Donated 1,625 1,613 (12) -1% (3)

1.00 1.00 Citizen Patrol Donated SUV (Equip & Comm Only) 1,625 1,613 (12) -1% (3) Dispatch Services 240,743 281,223 40,480 17% (1)
Dispatch Services (City Code Enforcement) 17,312 18,882 1,570 9% (1)

17.00 18.00 HTs (Amortization, Access & Maintenance) 23,953 25,146 1,193 5%14.00 15.00 Taser Replacement (Amortized over 5-Years) 4,704 5,040 336 7% Administrative Support 31,348 24,204 (7,144) -23%
Office Automation 67,962 57,834 (10,128) -15%
Services & Supplies 25,344 - (25,344) -100%
Vehicle Insurance 57,774 12,855 (44,919) -78%
Personnel Liability & Bonding 154,112 325,774 171,662 111% Workers' Comp Experience Modification 17,507 30,449 12,942 74% Law Enforcement Experience Modification 84,109 - (84,109) -100% County Administrative Cost 141,667 85,816 (55,851) -39% Startup Costs 9,866 - -100% (9,866)
CONTRACT (excluding fuel & maintenance cost): $ 5,306,030 $ 5,973,037 $ 667,007 13% (1) Estimated quarterly costs $ 105,970 $ 119,963 (4)
Total Contractual Services - Government Contract $ 5,412,000 $ 6,093,000 $ (681,000) Notes:
(1) Personnel costs include salary and benefits and are subject to change by County Board of Supervisors' action.

Level of Service includes the addition of one non-relief deputy with additional unit, equipment and support charges. (2) Vehicle costs do not include fuel and maintenance. Fuel, repair and maintenance costs incurred will be charged to the City quarterly.(3) No replacement cost is included for donated and grant-funded or donated vehicles.(4) Includes fuel, vehicle maintenance, services & supplies.

LEVEL OF SERVICE
Difference
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 35

INFORMATION TECHNOLOGY
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4810
Direct Labor Costs
0010 Salaries 48,357 57,802 53,300 53,300 51,600 63,000 9,700 18.2% 0080 Direct Benefits 31,139 33,183 30,200 30,200 24,800 32,200 2,000 6.6%0090 Direct Benefits - Cafeteria 7,804 9,033 8,400 8,400 6,200 0 (8,400) -100.0% 0091 Automobile Allowance 1,441 1,444 1,400 1,400 1,400 0 (1,400) -100.0% Total Direct Labor Costs 88,741 101,463 93,300 93,300 84,000 95,200 1,900 2.0% Other Services and Charges
2120 Telephone 622 672 0 0 0 0 0 % Moved to Dept. 4800
2242 Professional Services 242,684 263,836 280,000 280,000 310,000 365,000 85,000 30.4% Annual license fees, software maintenance agreements, technical support, network security and maintenance services Total Other Services and Charges 243,306 264,508 280,000 280,000 310,000 365,000 85,000 30.4%Capital Outlay 3951 Computer Equip and Software 31,033 54,418 75,000 75,000 75,000 155,000 80,000 106.7% FY 23/24 ruggedized tablets for Code, ticket printing solution at reception desk, analysis of AB 2234 permit system requirements, Laserfiche migration Total Capital Outlay 31,033 54,418 75,000 75,000 75,000 155,000 80,000 106.7% Total Expenses 363,080 420,389 448,300 448,300 469,000 615,200 166,900 37.2% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 36

CITY CLERK / COMMUNICATIONS
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4130
Direct Labor Costs
0010 Salaries 168,357 206,295 296,800 241,800 210,200 348,700 51,900 17.5% 0020 Salaries - Overtime 0 0 0 0 5,000 5,000 5,000 %0030 Wages Part-Time 0 0 0 0 0 0 0 %0080 Direct Benefits 84,500 98,402 150,500 115,500 92,600 178,100 27,600 18.3% 0090 Direct Benefits - Cafeteria 14,577 13,629 14,200 14,200 12,900 5,500 (8,700) -61.3% 0091 Automobile Allowance 3,630 3,611 3,600 3,600 3,600 1,400 (2,200) -61.1% Total Direct Labor Costs 271,064 321,937 465,100 375,100 324,300 538,700 73,600 15.8% Supplies
1400 Office Expense 2,525 4,737 3,500 3,700 5,000 5,000 1,500 42.9% 1430 Special Dept Expense 675 1,641 1,000 1,000 1,000 1,000 0 0.0% Total Supplies 3,201 6,378 4,500 4,700 6,000 6,000 1,500 33.3%Other Services and Charges 2110 Advertising 24,791 25,852 0 0 0 0 0 % Legal Ads Moved to Dept. 4170 2111 Promotions 45 0 0 5,000 5,000 7,500 7,500 % Outreach & communications2120 Telephone 727 790 0 0 0 0 0 % Moved to Dept. 48002170 Printing 4,568 6,194 5,200 15,200 15,000 15,000 9,800 188.5% Codification of Ordinances & Snow Removal Guide2190 Postage Charges 283 93 600 0 0 0 (600) -100.0% Moved to Dept. 48002226 Armed Forces Banner Program 0 0 0 7,000 5,000 3,200 3,200 % Moved from Dept. 4625. FY 22/23 projected cost to replace banners damaged by storms2240 Professional Services 18,730 27,624 30,000 45,000 45,000 85,000 55,000 183.3% Website hosting, film contract, public records request services. FY 22/23 added video productions. FY 23/24 includes a website update. 2300 Contractual Services 6,556 46,740 5,000 5,000 5,503 5,000 0 0.0% FY 21/22 included demographer services for redistricting & municipal code updates2640 Memberships and Dues 385 653 1,000 1,000 1,000 1,000 0 0.0% IIMC, Southern California City Clerk Association, Notary2650 Publications 30 60 200 0 0 0 (200) -100.0% Moved to Office Expense2680 Mileage 0 575 700 700 700 700 0 0.0% Total Other Services and Charges 56,115 108,582 42,700 78,900 77,203 117,400 74,700 174.9% Total Expenses 330,380 436,897 512,300 458,700 407,503 662,100 149,800 29.2% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 37

HUMAN RESOURCES / RISK MANAGEMEN
T
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4150
Direct Labor Costs
0010 Salaries 193,960 153,754 127,700 127,700 87,900 143,100 15,400 12.1% 0020 Salaries - Overtime 0 0 0 0 5,000 5,000 5,000 %
0080 Direct Benefits 103,011 65,535 68,800 68,800 38,700 57,500 (11,300) -16.4% 0090 Direct Benefits - Cafeteria 24,932 12,146 8,500 8,500 7,800 9,700 1,200 14.1%0091 Automobile Allowance 2,173 2,166 2,200 2,200 2,200 2,500 300 13.6% Total Direct Labor Costs 324,076 233,601 207,200 207,200 141,600 217,800 10,600 5.1% Supplies
1400 Office Expense 1,380 729 2,500 2,500 2,500 2,500 0 0.0% 1430 Special Dept Expense 5,469 7,858 4,000 4,000 30,000 35,000 31,000 775.0% Employee appreciation program Total Supplies 6,850 8,587 6,500 6,500 32,500 37,500 31,000 476.9%Other Services and Charges 2120 Telephone 190 178 0 0 0 0 0 %
2170 Printing 0 0 200 200 0 0 (200) -100.0%
2190 Postage Charges 141 50 500 0 0 0 (500) -100.0%2240 Professional Services 49,374 41,439 120,000 120,000 140,000 75,000 (45,000) -37.5% Benefit & workers' compensation administration fees, DMV physicals, hearing tests, inoculations, employee assistance program, OSHA compliance. FY 22/23 included classification study. 2317 Recruitment Expense 17,122 34,051 35,000 69,000 95,000 35,000 0 0.0% Includes pre-employment screenings, advertisements and recruitment services. FY 22/23 management recruitment services. 2552 Accidents and Damage 0 0 0 0 1,800 0 0 %
Moved from 4320 to consolidate all Risk Management items in one department. Not budgeted due to unforeseen nature. Generally not material. FY 22/23 cost is related to towing a fleet vehicle following an accident. 2600 Insurance 676,804 0 0 530,000 533,000 710,000 710,000 % Moved from Dept. 4800 to consolidate all Risk Management items in one department. FY 23/24 increase for additions to property schedule. 2640 Memberships and Dues 219 370 850 850 850 850 0 0.0% 2665 Education / Training In-house (103) 319 1,200 0 0 0 (1,200) -100.0% Training consolidated into #2670 2670 Education / Training 6,379 14,820 40,000 41,200 45,000 50,000 10,000 25.0% Employee trainings & education assistance program. FY 22/23 includes Class A license training, APWA, CACEO & CJPIA leadership trainings Total Other Services and Charges 750,126 91,226 197,750 761,250 815,650 870,850 673,100 340.4% Total Expenses 1,081,051 333,414 411,450 974,950 989,750 1,126,150 714,700 173.7% Moved to Dept. 4800
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 38

TOURISM REGISTRATION / ADMINISTRATION
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4414
Direct Labor Costs
0010 Salaries 208,573 242,136 258,100 0 0 0 (258,100) -100.0% 0020 Salaries - Overtime 522 2,948 0 0 0 0 0 %
0080 Direct Benefits 119,654 131,177 149,300 0 0 0 (149,300) -100.0% 0090 Direct Benefits - Cafeteria 0 0 0 0 0 0 0 %0091 Automobile Allowance 2,829 2,751 3,600 0 0 0 (3,600) -100.0% Total Direct Labor Costs 331,578 379,012 411,000 0 0 0 (411,000) -100.0 %
Supplies
1400 Office Expense 1,094 660 1,100 0 0 0 (1,100) -100.0% 1430 Special Dept Expense 532 252 1,500 0 0 0 (1,500) -100.0% Total Supplies 1,625 912 2,600 0 0 0 (2,600) -100.0
%
Other Services and Charges
2120 Telephone 0 0 0 0 0 0 0 %
2190 Postage Charges 7,499 582 2,000 0 0 0 (2,000) -100.0% 2230 Maintenance - Equipment 0 2,489 0 0 0 0 0 %
2240 Professional Services 40,741 9,660 50,000 0 0 0 (50,000) -100.0% 2310 Contractual Services 85,000 12,955 30,000 0 0 0 (30,000) -100.0%2640 Memberships and Dues 100 0 500 0 0 0 (500) -100.0%2650 Publications 0 0 200 0 0 0 (200) -100.0%2682 Economic Development 31,650 0 0 0 0 0 0 %2684 Signature Event Sponsorship 29,145 30,745 50,000 0 0 0 (50,000) -100.0% Moved to Dept. 4110 Total Other Services and Charges 194,134 56,431 132,700 0 0 0 (132,700) -100.0 %
Total Expenses 527,337 436,355 546,300 0 0 0 (546,300) -100.0% Consolidated into Dept. 4415Consolidated into Dept. 4415Consolidated into Dept. 4415 FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 39

NEIGHBORHOOD PRESERVATION
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4415
Direct Labor Costs
0010 Salaries 289,053 352,289 517,200 775,300 481,200 599,400 82,200 15.9% 0020 Salaries - Overtime 46,247 94,372 50,000 50,000 100,000 50,000 0 0.0% FY 21/22 due to vacancies. FY 22/23 due to winter storms & vacancies. 0080 Direct Benefits 176,841 219,162 308,900 458,200 293,400 359,200 50,300 16.3% 0090 Direct Benefits - Cafeteria 383 0 0 0 0 4,100 4,100 % 0091 Automobile Allowance 2,832 2,751 3,600 7,200 0 1,100 (2,500) -69.4% Total Direct Labor Costs 515,355 668,575 879,700 1,290,700 874,600 1,013,800 134,100 15.2% Supplies
1400 Office Expense 1,908 1,059 1,500 2,600 2,200 2,200 700 46.7% 1420 6,889 13,163 12,000 12,000 12,802 12,000 0 0.0%1430 Special Dept Expense 755 742 1,500 3,000 3,000 3,000 1,500 100.0% 1480 Small Tools 36 24,869 250 250 250 250 0 0.0% FY 20/21 purchased handheld radios 1482 Safety Supplies 0 49 250 250 250 250 0 0.0%1490 Clothing and Personal Equipt 2,363 4,401 2,000 2,000 2,000 2,000 0 0.0% Total Supplies 11,951 44,283 17,500 20,100 20,502 19,700 2,200 12.6% Other Services and Charges
2120 Telephone 1,138 2,764 0 0 0 0 0 %
2190 Postage Charges 2,662 2,393 2,000 0 0 0 (2,000) -100.0% 2240 Professional Services 0 0 0 50,000 40,000 20,000 20,000 % Moved from Dept. 4414 FY 22/23. Adopted budget for software costs, data collection & other professional services. Software costs are now included in the IT budget, and data collection services are now in Contractual Services. Decrease in FY 23/24 reflects end of market demographics service which has transitioned to VBB. 2252 Municipal Code Enforcement 18,250 12,047 25,000 0 0 0 (25,000) -100.0% Moved back to Dept. 4170 FY 22/232310 Contractual Services 36,259 132,427 120,000 150,000 150,000 135,000 15,000 12.5% Data collection services, radio support agreement, citation processing services. FY 24/25 Buxton visitor data agreement with VBB ends. 2640 Memberships and Dues 445 0 500 1,000 1,000 1,000 500 100.0% 2650 Publications 0 0 200 400 200 200 0 0.0%
Total Other Services and Charges 58,754 149,631 147,700 201,400 191,200 156,200 8,500 5.8% Total Expenses 586,060 862,488 1,044,900 1,512,200 1,086,302 1,189,700 144,800 13.9% Fuel
Moved to Dept. 4800
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 40

PERFORMING ARTS CENTER (PAC) ADMINISTRATION
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4610
Direct Labor Costs
0010 Salaries 30,493 34,933 32,800 32,800 43,400 52,500 19,700 60.1% 0020 Salaries - Overtime 0 0 0 0 0 0 0 %0080 Direct Benefits 18,946 20,036 18,500 18,500 19,700 23,400 4,900 26.5% 0090 Direct Benefits - Cafeteria 5,164 5,849 5,500 5,500 3,400 2,800 (2,700) -49.1% 0091 Automobile Allowance 722 722 700 700 800 700 0 0.0% Total Direct Labor Costs 55,325 61,540 57,500 57,500 67,300 79,400 21,900 38.1%Supplies 1400 Office Expense 0 340 500 500 500 500 0 0.0%
Total Supplies 0 340 500 500 500 500 0 0.0%
Other Services and Charges
2120 Telephone 111 118 0 0 0 0 0 % Moved to Dept. 4800
2175 Ticket Printing 1,431 409 5,000 5,000 5,000 5,000 0 0.0% 2302 Cont Srvc-Bank Charges 2,099 715 2,500 2,500 2,500 2,500 0 0.0% Total Other Services and Charges 3,641 1,242 7,500 7,500 7,500 7,500 0 0.0% Total Expenses 58,966 63,121 65,500 65,500 75,300 87,400 21,900 33.4% 0 FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 41

FINANCE
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4140
Direct Labor Costs
0010 Salaries 101,761 101,584 180,700 180,700 213,800 380,900 200,200 110.8% 0020 Salaries - Overtime 0 269 0 0 0 0 0 %
0080 Direct Benefits 59,000 60,417 90,100 90,100 80,300 188,500 98,400 109.2% 0090 Direct Benefits - Cafeteria 9,237 10,367 26,200 26,200 15,800 18,000 (8,200) -31.3% 0091 Automobile Allowance 1,083 1,083 3,300 3,300 3,300 4,700 1,400 42.4% Total Direct Labor Costs 171,082 173,720 300,300 300,300 313,200 592,100 291,800 97.2% Increase due to FTE allocation changes Supplies
1400 Office Expense 533 1,573 1,500 1,500 1,500 1,500 0 0.0% 1430 Special Dept Expense 2,543 2,591 3,000 3,000 3,000 3,000 0 0.0% Total Supplies 3,076 4,164 4,500 4,500 4,500 4,500 0 0.0% Other Services and Charges
2120 Telephone 344 261 0 0 0 0 0 % Moved to Dept. 4800
2170 Printing 556 404 1,400 1,400 1,500 3,000 1,600 114.3% Printing of forms, check & deposit stock, PAC tickets. FY 23/24 includes purchase of check & deposit stock due to bank transition. 2190 Postage Charges 1,148 1,061 5,100 0 0 0 (5,100) -100.0% Moved to Dept. 48002240 Professional Services 62,572 113,401 115,600 135,850 120,000 175,000 59,400 51.4% Sales & property tax consultants, auditing services, reporting costs. FY 23/24 Master Fee Study. 2302 Cont Srvc-Bank Charges 22,914 19,590 29,800 29,800 32,500 32,800 3,000 10.1%2305 Property Tax Collect Charges 27,251 29,447 33,500 33,500 33,500 34,900 1,400 4.2% 2640 Memberships and Dues 1,038 1,648 800 800 1,500 1,500 700 87.5% 2650 Subscriptions and Publications 194 0 1,200 1,200 1,200 1,500 300 25.0% GAFR & Scribe subscriptions 2680 Mileage 511 408 500 500 500 500 0 0.0%
Total Other Services and Charges 116,529 166,220 187,900 203,050 190,700 249,200 61,300 32.6% Total Expenses 290,687 344,104 492,700 507,850 508,400 845,800 353,100 71.7% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 42

GENERAL GOVERNMENT
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4800
Direct Labor Costs
0010 Salaries 50,756 63,694 141,200 131,200 132,500 119,400 (21,800) -15.4% 0020 Salaries - Overtime 4,702 4,068 5,000 5,000 5,000 5,000 0 0 0030 Wages Part-Time 7,888 15,276 0 0 0 0 0 %0080 Direct Benefits 33,913 47,022 87,900 67,900 68,200 68,000 (19,900) (0) 0090 Direct Benefits - Cafeteria 3,832 4,257 4,100 4,100 2,100 4,100 0 0 0091 Automobile Allowance 358 361 400 400 400 1,100 700 2 Total Direct Labor Costs 101,449 134,677 238,600 208,600 208,200 197,600 (41,000) -17.2% Risk Management to Dept. 4150 Supplies
1400 Office Expense 17,512 8,713 10,000 10,000 10,000 10,000 0 0.0% First Aid Supplies, Envelopes, Toner. 1430 Special Dept Expense 9,658 4,535 8,000 38,000 35,000 15,000 7,000 87.5% FY 22/23 EOC Winter Storm lodging & provisions.1482 Safety Supplies 100,208 7,332 3,000 3,000 3,000 3,000 0 0.0% FY 20/21 COVID Response Total Supplies 127,378 20,580 21,000 51,000 48,000 28,000 7,000 33.3% Other Services and Charges
2120 Telephone 64,808 65,976 64,000 77,550 80,000 80,000 16,000 25.0% 2190 Postage Charges 4,242 4,138 5,000 18,300 18,300 20,000 15,000 300.0% 2200 Rent/Lease Payable 23,984 5,761 26,000 26,000 26,000 26,000 0 0.0% 2231 PEG Maintenance & Operations 0 0 8,500 8,500 8,500 8,500 0 0.0%2240 Professional Services 1,613 550 1,500 1,500 1,500 2,000 500 33.3% Document destruction & storage 2600 Insurance 0 488,843 530,000 0 0 0 (530,000) -100.0% Moved to Dept. 41502640 Memberships and Dues 13,947 12,621 15,000 15,000 16,000 16,000 1,000 6.7% LAFCO, SCAG, SBCTA, Mtn. Mutual Aid Total Other Services and Charges 108,594 577,889 650,000 146,850 150,300 152,500 (497,500) -76.5% Capital Outlay
3950 Office Equipment / Furnishings 8,766 13,632 25,000 25,000 25,000 25,000 0 0.0% 3951 Capital Outlay GASB 87 Leases 0 70,325 0 0 0 0 0 % GASB accounting entry is not budgeted Total Capital Outlay 8,766 83,957 25,000 25,000 25,000 25,000 0 0.0% Total Expenses 346,186 835,100 934,600 431,450 431,500 403,100 (531,500) -56.9% Consolidated General Fund charges into single department.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 43

SUCCESSOR ADMINISTRATION
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4801
Direct Labor Costs
0010 Salaries 122,942 104,798 94,300 94,300 95,000 96,100 1,800 1.9% 0080 Direct Benefits 70,733 60,108 64,700 64,700 65,000 65,900 1,200 1.9%0090 Direct Benefits - Cafeteria 15,382 17,546 0 0 0 0 0 %0091 Automobile Allowance 2,170 2,166 0 0 0 0 0 % Total Direct Labor Costs 211,226 184,619 159,000 159,000 160,000 162,000 3,000 1.9% Other Services and Charges
2120 Telephone 457 402 0 0 0 0 0 %
2240 Professional Services 8,449 8,749 10,000 10,000 10,000 10,000 0 0.0% Audit & annual disclosure services 2251 Administrative Overhead 0 0 80,000 80,000 80,000 78,000 (2,000) -2.5% 2702 Contrib to Other Gov 117,054 0 0 0 0 0 0 % Final Due Diligence Review Payment Total Other Services and Charges 125,960 9,151 90,000 90,000 90,000 88,000 (2,000) -2.2% Total Expenses 337,186 193,770 249,000 249,000 250,000 250,000 1,000 0.4% Must tie to CWOB Approved Budget; Difference offset against Finance Dept.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 44

ENGINEERING
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4310
Direct Labor Costs
0010 Salaries 175,293 191,290 271,700 271,700 269,600 438,100 166,400 61.2% 0080 Direct Benefits 80,630 99,935 145,100 145,100 146,900 244,300 99,200 68.4% 0090 Direct Benefits - Cafeteria 4,724 1,217 1,400 1,400 700 1,400 0 0.0% 0091 Automobile Allowance 1,530 1,808 1,800 1,800 800 0 (1,800) -100.0% Total Direct Labor Costs 262,177 294,250 420,000 420,000 418,000 683,800 263,800 62.8% Supplies
1400 Office Expense 519 2,949 1,500 1,500 1,500 1,500 0 0.0% 1420 Fuel 178 424 1,000 1,000 1,000 1,000 0 0.0%1430 Special Dept Expense 2,681 4,721 4,000 4,000 5,000 5,000 1,000 25.0% Total Supplies 3,379 8,094 6,500 6,500 7,500 7,500 1,000 15.4%Other Services and Charges 2120 Telephone 1,038 1,086 0 0 0 0 0 %
2190 Postage Charges 390 312 500 0 0 0 (500) -100.0%
2241 Professional Services 22,601 69,154 70,000 82,082 85,000 130,000 60,000 85.7% Land survey services, traffic counts, Caltrans permits, & specialty services. FY 22/23 Pavement Management Program & real property lease site assessment. FY 23/24 includes grant writing services & Emergency Operations Plan revision 2243 Professional Services-Engineer 130,076 94,741 50,000 93,817 140,000 75,000 25,000 50.0% General engineering services. FY 22/23 Traffic Management Plan & Local Road Safety Plan 2640 Memberships and Dues 0 180 450 450 450 450 0 0.0% PE & PMP License Renewals2650 Publications 60 30 200 200 200 200 0 0.0% Total Other Services and Charges 154,166 165,503 121,150 176,549 225,650 205,650 84,500 69.7% Total Expenses 419,722 467,847 547,650 603,049 651,150 896,950 349,300 63.8% Moved to Dept. 4800
Emphasis on emergency operations plan update
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 45

TRAFFIC UTILITIES
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4230
Other Services and Charges
2131 Utility - Traffic Signal 10,623 10,569 13,000 13,000 13,000 16,000 3,000 23.1% Reflects utility rate changes Total Other Services and Charges 10,623 10,569 13,000 13,000 13,000 16,000 3,000 23.1% Total Expenses 10,623 10,569 13,000 13,000 13,000 16,000 3,000 23.1% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 46

ANIMAL REGULATION
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4260
Direct Labor Costs
0010 Salaries 15,224 21,127 20,700 20,700 13,600 13,500 (7,200) -34.8% 0020 Salaries - Overtime 201 1,455 0 0 0 0 0 %
0080 Direct Benefits 8,243 13,716 13,700 13,700 8,200 8,200 (5,500) -40.1% 0090 Direct Benefits - Cafeteria 1,504 0 0 0 0 0 0 %
Total Direct Labor Costs 25,172 36,299 34,400 34,400 21,800 21,700 (12,700) -36.9% Other Services and Charges
2220 Maint-Buildings and Grounds 210 813 2,200 2,200 6,000 10,000 7,800 354.5% 2240 Professional Services 26,626 27,160 26,100 26,100 27,400 28,000 1,900 7.3% Vector Control Services Total Other Services and Charges 26,836 27,973 28,300 28,300 33,400 38,000 9,700 34.3% Total Expenses 52,008 64,271 62,700 62,700 55,200 59,700 (3,000) -4.8% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 47

STREET MAINTENANCE AND SNOW REMOVAL
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4320
Direct Labor Costs
0010 Salaries 581,692 542,823 671,500 671,500 627,200 720,800 49,300 7.3% 0020 Salaries - Overtime 56,633 60,055 60,000 60,000 100,000 80,000 20,000 33.3% FY 22/23 due to winter storms 0080 Direct Benefits 392,650 387,991 452,000 452,000 409,700 467,700 15,700 3.5% 0090 Direct Benefits - Cafeteria 4,114 0 0 0 300 600 600 % 0091 Automobile Allowance 512 1,081 1,100 1,100 500 0 (1,100) -100.0% Total Direct Labor Costs 1,035,602 991,950 1,184,600 1,184,600 1,137,700 1,269,100 84,500 7.1%Supplies 1400 Office Expense 2,607 4,649 5,000 5,000 5,000 5,000 0 0.0%1410 General Household 21,109 19,205 24,000 24,000 24,000 30,000 6,000 25.0% Janitorial supplies 1420 35,658 46,366 52,500 52,500 52,500 55,100 2,600 5.0% 1422 Fuel-Snow Plowing 21,586 17,129 26,250 26,250 85,000 30,000 3,750 14.3% 1430 Special Dept Expense 1,423 2,029 1,000 1,000 1,000 1,000 0 0.0%1440 Basic Materials 52,535 34,493 60,000 60,000 80,000 70,000 10,000 16.7% FY 22/23 additional materials for pothole patching
1441 Street Signs 14,070 12,300 18,000 18,000 15,000 20,000 2,000 11.1% 1451 Automotive Expense - Snow 72,256 29,970 95,000 95,000 110,000 95,000 0 0.0% Chains, cutting edges, plow locator service 1480 Small Tools 1,814 2,232 3,000 3,000 3,000 5,000 2,000 66.7% 1482 Safety Supplies 6,074 6,429 7,500 7,500 7,500 10,000 2,500 33.3% Hard hats, gloves, reflective vests 1490 Clothing and Personal Equipt 9,318 17,275 20,000 20,000 17,500 20,000 0 0.0% Total Supplies 238,450 192,077 312,250 312,250 400,500 341,100 28,850 9.2%Other Services and Charges 2120 Telephone 2,182 2,535 0 0 0 0 0 %
2190 Postage Charges 21 51 200 0 0 0 (200) -100.0%
2210 Rents and Leases - Equipment 20,043 26,351 20,000 20,000 50,000 30,000 10,000 50.0% Message boards; Delineators 2220 Maint-Buildings and Grounds 19,866 18,312 40,000 40,000 40,000 40,000 0 0.0% Includes anticipated decorative light replacements2230 Maintenance - Equipment 3,672 1,070 2,500 2,500 3,500 3,500 1,000 40.0% 2240 Professional Services 37,500 37,500 37,500 37,500 45,000 37,500 0 0.0% Snow removal towing contract 2290 Contractual Services-Snow Rmvl 362,481 169,474 250,000 250,000 1,000,000 300,000 50,000 20.0% 2291 Contractual Services-BBL Blvd 163,409 102,715 80,000 80,000 300,000 80,000 0 0.0% Caltrans baseline reimbursement budget $80K per contract; Fluctuations reflect changes in the amount of snowfall; For reimbursement offset refer to 110-0000-3385. 2310 Contractual Services 35,979 38,350 65,000 65,000 40,000 75,000 10,000 15.4% Street sweeping, alarm monitoring, portable restroom rental, tree inspection/removal Fuel
Moved to Dept. 4800
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 48

STREET MAINTENANCE AND SNOW REMOVAL
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4320
2315 Cinders and Cinder Hauling 18,990 8,514 25,000 25,000 25,000 25,000 0 0.0% Budget based on a typical year; fluctuations in actual expenditures are dependent upon winter weather conditions and snowfall 2320 Laundry 20,142 19,981 20,000 20,000 20,000 20,000 0 0.0% 2556 Sidewalk Repair 1,063 61 0 0 0 0 0 %
2640 Memberships and Dues 1,150 193 1,100 1,100 2,000 2,000 900 81.8% APWA and IECA memberships 2650 Publications 30 60 60 60 60 60 0 0.0%
Total Other Services and Charges 686,527 425,167 541,360 541,160 1,525,560 613,060 71,700 13.2% Capital Outlay
3951 Capital Outlay 0 34,119 35,000 59,070 35,000 85,000 50,000 142.9% FY 21/22 radar speed signs & Arroyo drainage improvement; FY 23/24 includes sidewalk repairs 3960 Machinery and Equipment 277,366 337,605 375,000 375,000 450,000 375,000 0 0.0% Snow removal equipment rental. Includes transportation/delivery costs Total Capital Outlay 277,366 371,725 410,000 434,070 485,000 460,000 50,000 12.2%Debt Service 4600 Principal Payment 102,965 0 0 0 0 0 0 %
4610 Interest Expense 3,662 0 0 0 0 0 0 %
Total Debt Service 106,627 0 0 0 0 0 0 %
Total Expenses 2,344,572 1,980,919 2,448,210 2,472,080 3,548,760 2,683,260 235,050 9.6% Motor grader purchase
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 49

VEHICLE MAINTENANCE
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4325
Direct Labor Costs
0010 Salaries 88,912 79,893 63,400 63,400 67,500 66,500 3,100 4.9% 0020 Salaries - Overtime 3,378 1,713 5,000 5,000 5,000 5,000 0 0.0% 0080 Direct Benefits 52,596 53,303 44,100 44,100 44,300 45,700 1,600 3.6% Total Direct Labor Costs 144,887 134,908 112,500 112,500 116,800 117,200 4,700 4.2% Supplies
1450 Automotive Expense 43,492 42,371 45,000 45,000 45,000 45,000 0 0.0% 1480 Small Tools 641 959 1,500 1,500 1,500 1,500 0 0.0% Total Supplies 44,134 43,330 46,500 46,500 46,500 46,500 0 0.0% Other Services and Charges
2140 Utilities - Gas 12,544 14,947 12,000 12,000 12,000 14,500 2,500 20.8% 2150 Utilities - Water 1,725 1,500 1,600 1,600 1,600 1,700 100 6.3% 2160 Utilities - Electric 4,555 6,442 6,500 6,500 8,000 9,900 3,400 52.3% 2310 Contractual Services 479 424 500 500 720 1,000 500 100.0% 2320 Laundry 2,198 1,760 1,500 1,500 1,500 1,500 0 0.0% 2686 Vehicle Maintenance 5,436 19,076 5,000 5,000 5,000 10,000 5,000 100.0% 2687 Vehicle Maintenance - Tires 10,017 6,826 15,000 15,000 15,000 15,000 0 0.0% Total Other Services and Charges 36,955 50,975 42,100 42,100 43,820 53,600 11,500 27.3% Total Expenses 225,975 229,214 201,100 201,100 207,120 217,300 16,200 8.1% Reflects utility rate changes
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 50

STREET LIGHTING
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4330
Other Services and Charges
2130 Utilities - Other 95,465 80,900 86,900 86,900 86,900 108,500 21,600 24.9% Reflects utility rate changes Total Other Services and Charges 95,465 80,900 86,900 86,900 86,900 108,500 21,600 24.9% Total Expenses 95,465 80,900 86,900 86,900 86,900 108,500 21,600 24.9% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 51

CITY PARKING LOTS AND CHAMBER BUILDING
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4335
Direct Labor Costs
0010 Salaries 83,312 87,466 105,000 105,000 98,100 115,000 10,000 9.5% 0020 Salaries - Overtime 5,404 9,280 5,000 5,000 15,000 10,000 5,000 100.0%0080 Direct Benefits 53,824 56,843 64,300 64,300 58,400 67,500 3,200 5.0%0090 Direct Benefits - Cafeteria 1,504 0 0 0 200 400 400 % Total Direct Labor Costs 144,044 153,589 174,300 174,300 171,700 192,900 18,600 10.7 %
Supplies
1410 General Household 19,262 17,328 26,000 26,000 30,000 31,000 5,000 19.2% 1440 Basic Materials/Repairs 1,987 1,789 2,000 2,000 1,700 2,000 0 0.0% 1480 Small Tools 0 0 250 250 250 1,000 750 300.0%
Total Supplies 21,249 19,117 28,250 28,250 31,950 34,000 5,750 20.4 %
Other Services and Charges
2150 Utilities - Water 6,958 5,542 8,000 8,000 8,000 8,300 300 3.8% Reflects utility rate change 2160 Utilities - Electric 25,322 29,803 36,000 36,000 36,000 133,500 97,500 270.8% Increase for BVES rate adjustment & vehicle charging stations2220 Maint-Buildings and Grounds 27,732 18,282 65,000 65,000 65,000 75,000 10,000 15.4% General maintenance & seal coating lots Total Other Services and Charges 60,012 53,627 109,000 109,000 109,000 216,800 107,800 98.9 %
Total Expenses 225,306 226,333 311,550 311,550 312,650 443,700 132,150 42.4% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 52

CITY PARKS & TRAILS
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4625
Direct Labor Costs
0010 Salaries 170,859 260,243 350,100 350,100 269,100 347,600 (2,500) -0.7% 0020 Salaries - Overtime 12,885 23,054 15,000 15,000 30,000 30,000 15,000 1 0030 Wages Part-Time 0 0 0 0 0 0 0 %0080 Direct Benefits 114,988 162,977 199,300 199,300 165,900 222,200 22,900 11.5%0090 Direct Benefits - Cafeteria 752 1,000 2,400 2,400 200 400 (2,000) -83.3% Total Direct Labor Costs 299,483 447,273 566,800 566,800 465,200 600,200 33,400 5.9% Supplies
1410 General Household 19,262 17,290 30,000 30,000 30,000 40,000 10,000 33.3% Park restroom supplies 1420 Fuel 0 232 0 0 0 0 0 %1440 Basic Materials 3,456 3,429 5,000 5,000 5,000 6,500 1,500 30.0%1480 Small Tools 608 803 1,000 1,000 1,000 18,000 17,000 1700.0% Includes estimated cost to convert small equipment to electric Total Supplies 23,327 21,754 36,000 36,000 36,000 64,500 28,500 79.2%Other Services and Charges 2150 Utilities - Water 20,550 18,017 30,000 30,000 30,000 31,200 1,200 4.0% 2160 Utilities - Electric 25,811 25,453 30,000 30,000 30,000 37,100 7,100 23.7% 2220 Maint-Buildings and Grounds 13,645 24,628 40,000 60,000 60,000 90,000 50,000 125.0% Sealcoat trail & park areas; Refinish wood structures 2225 Landscaping 3,771 4,738 25,000 25,000 25,000 25,000 0 0.0%2226 Armed Forces Banner Program 1,409 1,446 2,000 0 0 0 (2,000) -100.0% Moved to Dept. 41302310 Contractual Services 0 0 0 0 0 100,000 100,000 % Contractual services to supplement workforce2640 MWD Permit 2,500 2,664 2,700 2,700 2,700 2,700 0 0.0% Total Other Services and Charges 67,685 76,945 129,700 147,700 147,700 286,000 156,300 120.5% Capital Outlay
3951 Capital Outlay 0 4,359 25,000 25,000 25,000 100,000 75,000 300.0% FY 23/24 Lighting improvement Project & Christmas Tree Lot site improvements Total Capital Outlay 0 4,359 25,000 25,000 25,000 100,000 75,000 300.0% Total Expenses 390,495 550,332 757,500 775,500 673,900 1,050,700 293,200 38.7% Reflects utility rate changes
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 53

CIVIC CENTER
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4820
Direct Labor Costs
0010 Salaries 89,252 58,201 52,200 52,200 50,500 48,400 (3,800) -7.3% 0020 Salaries - Overtime 6,258 4,302 5,000 5,000 5,000 5,000 0 0 0080 Direct Benefits 68,026 43,227 37,800 37,800 34,600 34,000 (3,800) (0) Total Direct Labor Costs 163,536 105,729 95,000 95,000 90,100 87,400 (7,600) -8.0% Supplies
1400 Office Expense 4,975 4,674 3,200 3,200 3,500 3,200 0 0.0%1410 General Household 19,998 17,484 18,000 18,000 20,000 20,000 2,000 11.1% 1420 10,574 16,682 12,000 12,000 12,676 12,000 0 0.0%1440 Basic Materials 1,550 1,552 6,000 6,000 10,000 10,000 4,000 66.7% 1480 Small Tools 299 799 1,000 1,000 1,000 1,000 0 0.0% Total Supplies 37,396 41,191 40,200 40,200 47,176 46,200 6,000 14.9% Other Services and Charges
2120 Telephone 638 642 0 0 0 0 0 % Moved to Dept. 4800
2140 Utilities - Gas 31,588 33,262 33,800 33,800 100,000 121,000 87,200 258.0% 2150 Utilities - Water 5,945 5,036 6,400 6,400 6,400 6,700 300 4.7% 2160 Utilities - Electric 61,227 67,012 59,700 59,700 80,000 98,900 39,200 65.7% 2220 Maint-Buildings and Grounds 19,632 32,780 25,000 25,000 60,000 35,000 10,000 40.0% 2225 Landscaping 150 21 1,000 1,000 1,000 1,000 0 0.0%2230 Maintenance - Equipment 1,320 1,160 5,000 5,000 15,000 10,000 5,000 100.0% 2231 PEG Maintenance & Operations 1,082 317 10,000 10,000 2,500 2,500 (7,500) -75.0% 2310 Contractual Services 10,824 7,226 11,000 11,000 15,000 15,000 4,000 36.4% 2320 Laundry 3,077 2,463 2,000 2,000 3,000 3,000 1,000 50.0% Total Other Services and Charges 135,483 149,918 153,900 153,900 282,900 293,100 139,200 90.4%Capital Outlay 3951 Capital Outlay 13,100 0 20,000 20,000 20,000 20,000 0 0.0% Total Capital Outlay 13,100 0 20,000 20,000 20,000 20,000 0 0.0% 0% Total Expenses 349,515 296,837 309,100 309,100 440,176 446,700 137,600 44.5% Fuel
Reflects utility rate changes
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 54

PERFORMING ARTS CENTER OPERATIONS & MAINTENANCE
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4821
Direct Labor Costs
0010 Salaries 34,535 39,945 72,400 72,400 69,200 76,000 3,600 5.0% 0020 Salaries - Overtime 6,050 5,790 15,000 15,000 30,000 15,000 0 0 0080 Direct Benefits 15,942 21,281 36,400 36,400 35,100 38,600 2,200 0 Total Direct Labor Costs 56,528 67,016 123,800 123,800 134,300 129,600 5,800 4.7% Supplies
1410 General Household 0 0 1,000 1,000 1,000 1,000 0 0.0%1415 Theatre Supplies 130 132 1,500 1,500 1,500 1,500 0 0.0% 1440 Basic Materials 0 270 6,000 6,000 6,000 6,000 0 0.0%1480 Small Tools 16 0 500 500 500 500 0 0.0%1490 Clothing and Personal Equipt 0 0 500 500 500 500 0 0.0% Total Supplies 145 401 9,500 9,500 9,500 9,500 0 0.0%
Other Services and Charges
2120 Telephone 553 592 0 0 0 0 0 % Moved to Dept. 4800
2140 Utilities - Gas 10,077 9,300 10,000 10,000 20,000 24,200 14,200 142.0% Reflects utility rate change2150 Utilities - Water 0 0 6,000 6,000 0 0 (6,000) -100.0% Account not used since FY 12/132160 Utilities - Electric 20,294 22,236 25,000 25,000 25,000 30,900 5,900 23.6% Reflects utility rate change2220 Maint-Buildings and Grounds 63 272 5,500 5,500 5,500 5,500 0 0.0% 2230 Maintenance - Equipment 1,334 3,072 5,000 5,000 5,000 5,000 0 0.0%2310 Contractual Services 3,466 8,382 20,000 20,000 20,000 20,000 0 0.0% Total Other Services and Charges 35,788 43,853 71,500 71,500 75,500 85,600 14,100 19.7%Capital Outlay 3952 Theatre Equipment 0 0 10,000 10,000 10,000 10,000 0 0.0% Total Capital Outlay 0 0 10,000 10,000 10,000 10,000 0 0.0% Total Expenses 92,461 111,271 214,800 214,800 229,300 234,700 19,900 9.3% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 55

PLANNING COMMISSION
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4411
Direct Labor Costs
0010 Salaries 23,468 24,067 24,000 24,000 24,000 24,000 0 0.0% 0080 Direct Benefits 469 952 1,000 1,000 1,000 1,000 0 0.0% Total Direct Labor Costs 23,938 25,018 25,000 25,000 25,000 25,000 0 0.0% Supplies
1400 Office Expense 23 91 250 250 250 250 0 0.0%
1430 Special Dept Expense 40 300 250 250 250 250 0 0.0% Interpreter services Total Supplies 62 391 500 500 500 500 0 0.0%Other Services and Charges 2110 Advertising 3,637 8,165 0 0 0 0 0 % Legal Ads Moved to Dept. 4170 2190 Postage Charges 92 91 150 0 0 0 (150) -100.0% Moved to Dept. 48002660 Travel-Conferences and Meeting 525 1,823 6,000 6,000 6,000 6,000 0 0.0% League of Cities Planning Conference Total Other Services and Charges 4,255 10,080 6,150 6,000 6,000 6,000 (150) -2.4% Total Expenses 28,255 35,489 31,650 31,500 31,500 31,500 (150) -0.5% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 56

PLANNING & ECONOMIC DEVELOPMENT
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4410
Direct Labor Costs
0010 Salaries 603,243 603,286 645,100 645,100 599,300 834,000 188,900 29.3% 0020 Salaries - Overtime 1,191 2,142 0 0 0 5,000 5,000 % 0080 Direct Benefits 344,851 326,756 342,400 342,400 292,600 423,000 80,600 23.5%0090 Direct Benefits - Cafeteria 70,449 55,297 53,800 53,800 56,300 53,800 0 0.0% 0091 Automobile Allowance 2,682 3,611 3,600 3,600 3,500 3,600 0 0.0% Total Direct Labor Costs 1,022,417 991,091 1,044,900 1,044,900 951,700 1,319,400 274,500 26.3 %
Supplies
1400 Office Expense 1,992 2,081 1,350 1,350 1,900 1,350 0 0.0% 1430 Special Dept Expense 2 245 400 400 400 400 0 0.0%
Total Supplies 1,994 2,326 1,750 1,750 2,300 1,750 0 0.0 %
Other Services and Charges
2120 Telephone 247 0 0 0 0 0 0 %
2190 Postage Charges 1,444 2,425 2,000 0 0 0 (2,000) -100.0% 2240 Professional Services 15,727 104,423 610,000 610,000 275,000 95,000 (515,000) -84.4% FY 22/23 to establish a General Plan Amendment set-aside for future use moved budget to Dept. 4831; FY 22/23 includes GIS & economic development professional services. 2640 Memberships and Dues 2,771 3,409 2,600 2,600 2,600 2,600 0 0.0% 2650 Publications 424 0 500 500 500 500 0 0.0%
2680 Mileage 0 0 300 300 300 300 0 0.0%
Total Other Services and Charges 20,614 110,257 615,400 613,400 278,400 98,400 (517,000) -84.0 %
Total Expenses 1,045,024 1,103,675 1,662,050 1,660,050 1,232,400 1,419,550 (242,500) -14.6% Moved to Dept. 4800Add Economic Development Manager and Code Compliance Officer FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 57

BUILDING AND SAFETY
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4430
Direct Labor Costs
0010 Salaries 228,537 247,761 395,300 335,300 321,100 543,500 148,200 37.5% 0020 Salaries - Overtime 759 1,497 0 0 0 0 0 %
0030 Wages Part-Time 9,115 6,558 0 0 0 0 0 %
0080 Direct Benefits 159,046 154,212 243,300 203,300 183,800 330,800 87,500 0 0090 Direct Benefits - Cafeteria 23 0 0 0 400 0 0 %0091 Automobile Allowance 2,682 3,611 3,600 3,600 3,500 3,600 0 0 Total Direct Labor Costs 400,162 413,639 642,200 542,200 508,800 877,900 235,700 36.7% Supplies
1400 Office Expense 728 710 1,000 1,000 1,000 1,000 0 0.0% 1420 Fuel 960 951 2,000 2,000 2,000 2,000 0 0.0%1430 Special Dept Expense 299 0 100 100 100 100 0 0.0%1490 Clothing and Personal Equipt 1,259 932 1,300 1,300 1,300 1,300 0 0.0% Total Supplies 3,247 2,594 4,400 4,400 4,400 4,400 0 0.0% Other Services and Charges
2120 Telephone 837 932 0 0 0 0 0 %
2190 Postage Charges 5 468 100 0 0 0 (100) -100.0%
2240 Professional Services 123,918 203,410 150,000 250,000 240,000 240,000 90,000 60.0% Building Official, Permit Technician and Plan Review services 2245 Mobile Home Permit State Fee 1,215 1,215 1,290 1,290 1,290 0 (1,290) -100.0% 2246 Mobilehome Resid Protct Act 2,980 2,980 3,000 3,000 3,000 0 (3,000) -100.0%2310 Contractual Services 13,320 11,063 15,000 15,000 15,000 15,000 0 0.0% Citation processing fees 2640 Memberships and Dues 145 835 1,000 1,000 1,000 1,000 0 0.0%2650 Publications 291 0 3,500 3,500 4,000 500 (3,000) -85.7% Building code book updates every three (3) years.

Total Other Services and Charges 142,710 220,902 173,890 273,790 264,290 256,500 82,610 47.5% Total Expenses 546,119 637,134 820,490 820,390 777,490 1,138,800 318,310 38.8% Moved to Dept. 4800State responsibility beginning FY 23/24 FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 58 Summary of Fund Balance Commitments
General Fund
Balance
6/30/2022 Contributions Uses
Projected
6/30/2023 Contributions Uses
Projected
6/30/2024
Unrestricted Fund Balance:

Committed
Facility Reserve ‐ Civic Center                          ‐                    ‐ ‐                    ‐                    ‐                    ‐ ‐ Facility Reserve ‐ Theatre ‐ ‐                    ‐                    ‐                    ‐                    ‐ ‐ Contingency Reserve ‐ Snow 200,000 ‐ ‐ 200,000 300,000 ‐ 500,000Contingency Reserve ‐ Disaster/Cash Flow 442,609 ‐                    ‐                    442,609 ‐                    ‐ 442,609 Contingency Reserve ‐ General ‐ ‐                    ‐                    ‐                    ‐                    ‐ ‐ Replacement Reserve ‐ Vehicle 92,928 ‐                    (42,926) 50,002 125,000 ‐ 175,002 Replacement Reserve ‐ Equipment 525,083 ‐                    ‐                    525,083 40,000 ‐ 565,083 Street Improvement Reserve ‐ ‐                    ‐                    ‐                    ‐                    ‐ ‐ General Plan Amendment Set‐aside ‐ 300,000 ‐                    300,000 300,000 ‐ 600,000 Total Committed 1,260,619 300,000 (42,926) 1,517,693 765,000 ‐ 2,282,693 Reserve Policy Basis Target Trigger *
Projected
Balance
Below
Target
(1)
Basis = Depreciated cost of structures
Target = 10% of Basis 7,450,000 745,000            ‐                    670,500 745,000 (2)
Basis = Annual Snow Removal Cost
Target = 50% of Basis 950,000 475,000 427,500 500,000 ‐ (3)
Basis = Annual Operating Cost
Target = 25% of Basis 20,697,000 5,174,250 4,656,825 442,609 4,731,600 (4)
Basis = Depreciated cost of vehicles
Target = 50% of Basis 350,000 175,000 157,500 175,002 ‐ (4)
Basis = Depreciated cost of equipment
Target = 50% of Basis 1,130,000 565,000 508,500 565,083 ‐ (5)
Basis = Annual Street Maintenance Cost
Target = 50% of Basis 2,000,000 1,000,000            ‐                    900,000 1,000,000 (6) General Plan Amendment 1,000,000 800,000 720,000 600,000 200,000 Fiscal Year 2022‐23 Fiscal Year 2023‐24
Projected Activity Projected Activity
Proposed 3‐year set‐aside for project cost
of amendment
Comments
Civic Center solar & siding repairs brought
balance below policy target
FY 22/23 Proposed contribution from snow
reimbursement
Successor Agency legal settlement brought
balance below policy target
FY 22/23 Proposed contribution to bring in
line with policy target
FY 22/23 Proposed contribution to bring in
line with policy target
Balance appropriated for FY 20/21 street
improvements
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 59

CONTRIBUTIONS TO REPLACEMENT RESERVE
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4831
Capital Outlay
3930 Vehicle Replacement Reserve 0 0 0 0 0 125,000 125,000 % 3960 Machinery and Equip Reserve 0 0 0 0 0 40,000 40,000 % 3981 Theatre Set Aside 0 0 0 0 0 0 0 %3982 Disaster Contingency Replace 0 0 0 0 0 0 0 %3984 Snow Contingency Reserve 0 0 0 0 0 300,000 300,000 %3985 General Contingency Reserve 0 0 0 0 0 0 0 %3986 Street Improvement Reserve 0 0 0 0 0 0 0 %3987 General Plan Set-Aside 0 0 0 0 300,000 300,000 300,000 % 3992 Civic Center Set Aside 0 0 0 0 0 0 0 %
Total Capital Outlay 0 0 0 0 300,000 765,000 765,000 %
Total Expenses 0 0 0 0 300,000 765,000 765,000 %
Projected & Proposed commitments for budgetary purposes only. Actual commitments will be shown on the Balance Sheet.Commitments to reserves stopped during the coronavirus pandemic (FY 19/20). For the status of set-aside funds, refer to the Summary of Fund Balance Commitments.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 60

GENERAL FUND INTERFUND TRANSFERS OUT
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 110ExpensesDepartment 4850
Interfund Transfers
5101 Transfer Out-Cap Project (321) 40,892 128,403 1,426,508 1,591,421 776,477 3,220,000 1,793,492 125.7% Capital contribution from fund balance 5104 Transfer Out-Vill Maint (291) 115,615 145,397 183,250 183,250 183,250 215,970 32,720 17.9% General Fund required contribution to Village Assessment District5105 Transfer Out-Street Impr (350) 134,665 605,300 771,000 4,045,540 4,058,027 996,000 225,000 29.2% Street improvement projects contribution5112 Transfer Out-MTA (282) 0 100,000 100,000 100,000 100,000 0 (100,000) -100.0% Bus Stop Contribution5121 Trans Out-Cap Prj Resrve (321) 0 165,565 8,492 42,926 42,926 0 (8,492) -100.0% Capital funding reserve commitments5122 Trans Out-Cap Prj Other (321) 102,189 0 500,000 625,000 625,000 0 (500,000) -100.0% Capital Project grant funds5151 Trans Out-St Imp Resrve (350) 121,820 0 0 0 0 0 0 % Street Improvement reserve funding Total Interfund Transfers 515,181 1,144,665 2,989,250 6,588,137 5,785,680 4,431,970 1,442,720 48.3 %
Total Expenses 515,181 1,144,665 2,989,250 6,588,137 5,785,680 4,431,970 1,442,720 48.3% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 61

SANITATION FUND SUMMARY OF REVENUES & EXPENDITURES
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedActual Actual Adopted Adjusted Projected Projected Adopted % Diff Comments Licenses and Permits 13,540 18,250 13,500 13,500 13,500 13,500 0 0.0% Use of Property and Money 2,923 (74,808) 20,000 20,000 80,000 40,000 20,000 100.0% Current Service Charges 5,820,059 6,083,308 6,249,500 6,249,500 6,287,300 6,528,400 278,900 4.5% 3.7% CPI on City fees; BBARWA capped @ 5% Miscellaneous Revenue 3,260 21,850 0 0 0 0
Total Revenue $ 5,839,782 $ 6,048,600 $ 6,283,000 $ 6,283,000 $ 6,380,800 $ 6,581,900 $ 298,900 4.8 %
Direct Labor 1,432,268 1,408,736 1,446,700 1,446,700 1,433,000 1,767,200 320,500 22.2% Supplies 58,193 67,933 86,600 86,600 89,000 89,000 2,400 2.8%Other Services & Charges 449,478 610,928 670,900 670,900 700,900 899,100 228,200 34.0%BBARWA Contract 2,750,314 2,873,085 3,012,100 3,012,100 3,012,100 3,683,300 671,200 22.3% BBARWA pass-through Interfund Transfers to Gen. Fund [110] 150,000 150,000 150,000 150,000 150,000 150,000 0 0.0% Interfund Transfers to Capital [321] 104,255 721,325 1,380,750 1,677,365 1,270,473 990,000 (390,750) -28.3% Investment in wastewater infrastructure Interfund Transfers to Streets [350] 250,000 250,000 250,000 250,000 250,000 250,000 0 0.0%Total Expenditures $ 5,194,509 $ 6,082,008 $ 6,997,050 $ 7,293,665 $ 6,905,473 $ 7,853,600 $ 856,550 12.2 %
$ (33,408) 645,273 $ (714,050) $ (1,010,665) $ (524,673) $ (1,271,700) $ (557,650) $ 78.1% $ 1,197,629 $ 1,742,056 $ 2,215,462 $ 2,215,462 $ 2,215,462 $ 1,740,789 $ (474,673) -21.4% Net Revenue (Expenditure) 645,273 (33,408) (714,050) (1,010,665) (524,673) (1,271,700) (557,650) 78.1% Reflects investment in capital improvements Net Contributions From (To) Reserves 0 495,934 0 0 50,000 (25,000) (25,000) % Component of Committed Fund BalanceChange in Nonspendable & Restricted (100,847) 10,880 0 0 0 0 0% GASB accounting entriesEnding Unrestricted Fund Balance 1,742,056 $ 2,215,462 $ 1,501,412 $ 1,204,797 $ $ 1,740,789 $ 444,089 $ -70.4 (1,057,323) %
$ 3,736,814 $ 3,736,814 $ 3,240,879 $ 3,240,879 $ 3,240,879 $ 3,190,879 $ (50,000) -1.5% Contribution from Reserves 0 (495,934) 0 0 (50,000) 0 0%Contributions to Reserves 0 0 0 0 0 25,000 0% Ending Commited Fund Balance $ 3,736,814 $ 3,240,879 $ 3,240,879 $ 3,240,879 $ 3,190,879 $ 3,215,879 $ (25,000) -0.8 %
Total Available Fund Balance $ 5,478,869 $ 5,456,342 $ 4,742,292 $ 4,445,677 $ 4,931,669 $ 3,659,969 $ (1,082,323) -22.8%RevenuesExpendituresNet Revenue (Expenditure)Unrestricted Fund BalanceCommitted Fund Balance FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 62

SANITATION (WASTEWATER) FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 250Revenue
Licenses and Permits
3450 Sewer Inspection Fee 1,540 1,750 1,500 1,500 1,500 1,500 0 0.0% 3451 Sewer Connection Fee 12,000 16,500 12,000 12,000 12,000 12,000 0 0.0% Total Licenses and Permits 13,540 18,250 13,500 13,500 13,500 13,500 0 0.0%Use of Money and Property 3611 Interest On Bank Deposits 24,069 19,716 20,000 20,000 80,000 40,000 20,000 100.0% 3638 Change in Fair Market Value (21,146) (94,524) 0 0 0 0 0 % Total Use of Money and Property 2,923 (74,808) 20,000 20,000 80,000 40,000 20,000 100.0% Current Service Charges
3740 Sewer Service Charge-Billed 76,691 83,529 83,500 83,500 83,500 86,300 2,800 3.4% 3741 Sewer Service Charge-Tax Roll 2,837,008 2,940,301 3,104,700 3,104,700 3,142,500 3,219,500 114,800 3.7% 3742 BBARWA Sewer Fees 2,791,838 2,936,747 2,971,300 2,971,300 2,971,300 3,132,600 161,300 5.4% BBARWA Adopted EDU rate per improved parcel plus annual charge adjustment based on flow $311.83; however, Ordinance No. 2019-473 limits annual increase to 5%, or $264.86; Unimproved parcels billed at $20 or $30 per parcel depending on acreage 3744 Sewer Svc Chg Delinquent 114,522 122,731 90,000 90,000 90,000 90,000 0 0.0% 3749 Use of Personnel/Equipment 0 0 0 0 0 0 0 %
Total Current Service Charges 5,820,059 6,083,308 6,249,500 6,249,500 6,287,300 6,528,400 278,900 4.5% Miscellaneous Revenue
3755 Refunds and Reimbursements 0 21,850 0 0 0 0 0 %
3912 Sale of Property and Equipment 3,260 0 0 0 0 0 0 % FY 20/21 GASB entry to record TYMCO Street Sweeper capital lease; Entry offset in account: 250-4550-3970 Total Miscellaneous Revenue 3,260 21,850 0 0 0 0 0 % 0% Total Revenue before Reserves / Transfers 5,839,782 6,048,600 6,283,000 6,283,000 6,380,800 6,581,900 298,900 4.8% Contribution from Reserves
4110 Contribution from Reserves 0 0 0 50,000 50,000 0 0 % Total Contributions from Reserves 0 0 0 50,000 50,000 0 0 % Total Transfers In & Use of Reserves 0 0 0 50,000 50,000 0 0 %Total Resources 5,839,782 6,048,600 6,283,000 6,333,000 6,430,800 6,581,900 298,900 4.8% Hand billed sewer user fees; Ordinance No. 2019-473 allows for inflationary adjustment on sewer user fees with a minimum annual adjustment of 2% and a maximum of 5%. CPI per March index is 3.7%. FY 23/24 rate per EDU $282.08.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 63

SANITATION (WASTEWATER) FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 250ExpensesDepartment 4550
Direct Labor Costs
0010 Salaries 830,213 832,392 851,000 851,000 831,000 1,034,000 183,000 21.5% 0020 Salaries - Overtime 57,237 71,627 60,000 60,000 100,000 100,000 40,000 66.7% 0080 Direct Benefits 517,735 489,692 522,200 522,200 493,400 625,800 103,600 19.8% 0090 Direct Benefits - Cafeteria 23,030 10,634 8,800 8,800 6,200 6,000 (2,800) -31.8% 0091 Automobile Allowance 4,054 4,391 4,700 4,700 2,400 1,400 (3,300) -70.2% Total Direct Labor Costs 1,432,268 1,408,736 1,446,700 1,446,700 1,433,000 1,767,200 320,500 22.2%Supplies 1400 Office Expense 2,745 3,112 2,600 2,600 3,000 3,000 400 15.4%1420 Fuel 14,535 17,172 25,000 25,000 25,000 25,000 0 0.0%1430 Special Dept Expense 0 1,183 1,000 1,000 1,000 1,000 0 0.0%1440 Basic Materials 26,257 35,161 40,000 40,000 40,000 40,000 0 0.0%1450 Automotive Expense 8,991 3,973 10,000 10,000 10,000 10,000 0 0.0% 1480 Small Tools 189 129 2,000 2,000 2,000 2,000 0 0.0%1482 Safety Supplies 2,907 5,679 3,000 3,000 5,000 5,000 2,000 66.7% 1490 Clothing and Personal Equipt 2,570 1,523 3,000 3,000 3,000 3,000 0 0.0% Total Supplies 58,193 67,933 86,600 86,600 89,000 89,000 2,400 2.8% Other Services and Charges
2120 Telephone 3,879 4,233 4,200 4,200 4,200 4,200 0 0.0% 2123 Comm P S 1-12 8,400 8,406 9,100 9,100 9,100 9,100 0 0.0% Telemetry and alarm system costs 2140 Utilities - Gas 12,544 14,947 15,000 15,000 15,000 18,200 3,200 21.3% Reflects utility rate changes2150 Utilities - Water 661 574 600 600 600 600 0 0.0%2160 Utilities - Electric 69,843 70,144 85,000 85,000 105,000 129,800 44,800 52.7% Reflects utility rate changes2170 Printing 609 2,137 700 700 700 700 0 0.0% 2190 Postage Charges 1,386 3,441 2,200 2,200 2,200 2,200 0 0.0% 2220 Maint-Buildings and Grounds 1,319 439 7,500 7,500 7,500 57,500 50,000 666.7% FY 23/24 includes site maintenance 2230 Maintenance - Equipment 22,041 30,239 40,000 40,000 40,000 40,000 0 0.0%2240 Professional Services 35,705 18,696 15,000 15,000 20,000 170,000 155,000 1033.3% Master planning rate analysis2241 Professional Services - USA 2,831 3,201 2,500 2,500 2,500 2,500 0 0.0% 2251 Administration Overhead 125,000 125,000 125,000 125,000 125,000 125,000 0 0.0% 2300 Contract Services - BBARWA 2,750,314 2,873,085 3,012,100 3,012,100 3,012,100 3,683,300 671,200 22.3% Direct pass through capped at 5% 2305 Property Tax Collect Charges 5,861 5,870 6,000 6,000 6,000 6,000 0 0.0% 2310 Contractual Services 5,652 20,818 20,000 20,000 25,000 25,000 5,000 25.0% Flow meter monitoring 2320 Laundry 17,439 14,424 15,000 15,000 15,000 15,000 0 0.0% 2600 Insurance 134,607 286,243 304,800 304,800 304,800 270,000 (34,800) -11.4% Annual property owner notification. Assumes one mailing per year.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 64

SANITATION (WASTEWATER) FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 250
2640 Memberships and Dues 1,354 1,881 2,300 2,300 2,300 2,300 0 0.0% California Water Environment Association (CWEA) & American Public Works Association (APWA) 2670 Education / Training- External 0 195 15,000 15,000 15,000 20,000 5,000 33.3% CWEA CEU requirements and DMV Commercial License Training2685 Vehicle Maintenance 346 40 1,000 1,000 1,000 1,000 0 0.0% Total Other Services and Charges 3,199,792 3,484,014 3,683,000 3,683,000 3,713,000 4,582,400 899,400 24.4% Expenditures before Reserves / Transfers 4,690,254 4,960,682 5,216,300 5,216,300 5,235,000 6,438,600 1,222,300 23.4% Reserve Contributions
2895 Contingency Reserve 0 0 0 0 0 0 0 %
3930 Vehicle & Equip Repl Reserve 0 0 0 0 0 25,000 25,000 % 3931 System Replace Reserves 0 0 0 0 0 0 0 %
Total Reserve Contributions 0 0 0 0 0 25,000 25,000 %
Interfund Transfers
5101 Transfer Out-Cap Project (321) 104,255 721,325 1,380,750 1,677,365 1,270,473 990,000 (390,750) -28.3% Refer to Capital Improvement Plan 5102 Transfer Out-Street Impr (350) 250,000 250,000 250,000 250,000 250,000 250,000 0 0.0% 5105 Transfer Out-GF (110) 150,000 150,000 150,000 150,000 150,000 150,000 0 0.0% Total Interfund Transfers 504,255 1,121,325 1,780,750 2,077,365 1,670,473 1,390,000 (390,750) -21.9% Total Expenditures 5,194,509 6,082,008 6,997,050 7,293,665 6,905,473 7,853,600 856,550 12.2%SANITATION (WASTEWATER) FUND 645,273 (33,408) (714,050) (960,665) (474,673) (1,271,700) (557,650) 78.1% Annual Pavement Impact Fees are allocated $250K to street improvements fund and $150K to street maintenance services FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 65 Summary of Fund Balance Commitments
Sanitation (Wastewater) Fund
Balance
6/30/2022 Contributions Uses
Projected
6/30/2023 Contributions Uses
Projected
6/30/2024
Unrestricted Fund Balance:

Committed
Contingency Reserve ‐ Disaster/Cash Flow 1,220,000 ‐ ‐ ‐ 1,220,000 ‐ 1,220,000 Replacement Reserve ‐ Vehicle 273,558 ‐ (50,000) 223,558 ‐ ‐ 223,558Replacement Reserve ‐ Equipment 337,853 ‐ ‐ 337,853 25,000 ‐ 362,853 System Replacement Reserve 1,409,469 ‐ ‐ 1,409,469 ‐ ‐ 1,409,469 Total Committed 3,240,879 ‐ (50,000) 3,190,879 25,000 ‐ 3,215,879 Reserve Policy Basis Target Trigger *
Projected
Balance
Below
Target
(1)
Basis = Annual Operating Cost
Target = 25% of Basis 3,160,000 790,000 711,000 1,220,000 ‐ (2)
Basis = Depreciated cost of vehiclesTarget = 50% of Basis 110,000 55,000 49,500 223,558 ‐ (3)
Basis = Depreciated cost of equipmentTarget = 50% of Basis 720,000 360,000 324,000 362,853 ‐ (4)
Basis = Depreciated cost of systemTarget = 10% of Basis 3,830,000 383,000 344,700 1,409,469 ‐ Public safety consideration Target
increased to 50%
Planned set‐aside for vehicle replacementsFY 22/23 Proposed contribution to bring in line with policy target
Planned set‐aside for future infrastructure
improvements
Comments
Fiscal Year 2022‐23 Fiscal Year 2023‐24
Projected Activity Projected Activity
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 66

REFUSE FUND SUMMARY OF REVENUES & EXPENDITURES
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedActual Actual Adopted Adjusted Projected Projected Adopted % Diff Comments Subventions and Grants 5,000 5,000 5,000 5,000 5,000 5,000 0 0.0% Use of Property and Money (1,792) (18,610) 3,100 3,100 12,000 6,000 2,900 93.5%Current Service Charges 3,499,459 3,590,001 4,095,100 4,095,100 4,102,600 4,645,300 550,200 13.4% City fee + 3.7% CPI; Franchise fee at negotiated rate Miscellaneous Revenue 0 0 0 0 35,000 0 0% Reimbursement of negotiation costs per agreementTotal Revenue $ 3,576,391 3,502,667 $ 4,103,200 $ 4,103,200 $ $ 4,154,600 $ 4,656,300 $ 13.5 553,100 %
Direct Labor 570,793 634,351 689,000 689,000 628,000 731,700 42,700 6.2% Supplies 0 885 2,400 2,400 2,400 55,400 53,000 2208.3% SB 1383 mulch buy-back requirement Other Services & Charges 315,674 317,644 356,610 356,610 366,214 375,414 18,804 5.3% Big Bear Disposal Contract 2,289,245 2,348,657 2,790,700 2,790,700 2,790,700 3,299,100 508,400 18.2% Direct pass through per solid waste agreement Capital Outlay 0 0 50,000 50,000 50,000 0 (50,000) -100.0% Facility improvements at Clean Bear Site #2Interfund Transfers to Gen. Fund [110] 105,000 105,000 105,000 105,000 105,000 105,000 0 0.0% Interfund Transfers to Capital [321] 34,230 120,530 0 0 0 0 0% Total Expenditures 3,314,942 $ 3,527,068 $ 3,993,710 $ 3,993,710 $ $ 3,942,314 $ 4,566,614 $ 14.3 572,904 %
$ 49,324 187,725 $ 109,490 $ 109,490 $ 212,286 $ 89,686 $ (19,804) $ -18.1% $ 806,674 618,948 $ 914,131 $ 914,131 $ $ 914,131 $ 1,126,418 $ 23.2% 212,286 Net Revenue (Expenditure) 187,725 49,324 109,490 109,490 212,286 89,686 (19,804) -18.1% Net Contributions From (To) Reserves 0 50,000 0 0 0 0 0% Component of Committed Fund Balance Change in Nonspendable & Restricted 0 8,134 0 0 0 0 0% GASB accounting entriesEnding Unrestricted Fund Balance $ 806,674 $ 914,131 $ 1,023,621 $ 1,023,621 $ 1,126,418 $ 1,216,104 $ 192,482 18.8 %
$ 150,000 150,000 $ 100,000 $ 100,000 $ $ 100,000 $ 100,000 $ 0.0% - Contribution from Reserves 0 (50,000) 0 0 0 0 0%
Contributions to Reserves 0 0 0 0 0 0 0%
Ending Commited Fund Balance $ 100,000 150,000 $ 100,000 $ 100,000 $ $ 100,000 $ 100,000 $ 0.0 - % Total Available Fund Balance $ 1,014,131 956,674 $ 1,123,621 $ 1,123,621 $ $ 1,226,418 $ 1,316,104 $ 17.1% 192,482Unrestricted Fund BalanceCommitted Fund BalanceRevenuesExpendituresNet Revenue (Expenditure) FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 67

REFUSE (SOLID WASTE) FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 550Revenue
Subventions and Grants
3360 Recycling Grant 5,000 5,000 5,000 5,000 5,000 5,000 0 0.0% Total Subventions and Grants 5,000 5,000 5,000 5,000 5,000 5,000 0 0.0% Use of Money and Property
3611 Interest On Bank Deposits 3,317 3,948 3,100 3,100 12,000 6,000 2,900 93.5% 3638 Change in Fair Market Value (5,109) (22,558) 0 0 0 0 0 % Total Use of Money and Property (1,792) (18,610) 3,100 3,100 12,000 6,000 2,900 93.5% Current Service Charges
3724 NPDES Site Inspection Fees 7,709 4,428 6,000 6,000 8,000 8,000 2,000 33.3% 3744 Refuse Fees - Prior 34,086 27,582 20,000 20,000 22,500 20,000 0 0.0% 3745 Refuse Fees 948,668 1,023,882 1,078,400 1,078,400 1,078,400 1,118,200 39,800 3.7% FY 23/24 rate per EDU of $133.49 includes a 3.7% inflationary adjustment based on CPI. 3746 Waste Disposal Rebate WDA98744 175,406 162,224 150,000 150,000 150,000 150,000 0 0.0% 3747 BB Disp Refuse Fees-curr year 2,249,528 2,303,157 2,790,700 2,790,700 2,790,700 3,299,100 508,400 18.2% Direct pass through 3748 BB Disp Refuse Fees-prior year 84,062 68,728 50,000 50,000 53,000 50,000 0 0.0% County collection of tax roll delinquencies Total Current Service Charges 3,499,459 3,590,001 4,095,100 4,095,100 4,102,600 4,645,300 550,200 13.4%Miscellaneous Revenue 3755 Refunds and Reimbursements 0 0 0 0 35,000 0 0 %
FY 22/23 Big Bear Disposal reimbursement of negotiation costs per solid waste agreement.

Total Miscellaneous Revenue 0 0 0 0 35,000 0 0 %
Total Revenue before Reserves / Transfers 3,502,667 3,576,391 4,103,200 4,103,200 4,154,600 4,656,300 553,100 13.5% Total Interfund Transfers
4102 Transfer In-Reserves 0 0 0 0 0 0 0 %
Total Interfund Transfers 0 0 0 0 0 0 0 %
Total Transfers In & Use of Reserves 0 0 0 0 0 0 0 %Total Resources 3,502,667 3,576,391 4,103,200 4,103,200 4,154,600 4,656,300 553,100 13.5% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 68

REFUSE (SOLID WASTE) FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 550ExpensesDepartment 4570
Direct Labor Costs
0010 Salaries 353,272 396,973 422,600 422,600 393,500 459,200 36,600 8.7% 0020 Salaries - Overtime 6,917 16,299 10,000 10,000 15,000 20,000 10,000 100.0% 0080 Direct Benefits 187,662 206,716 242,900 242,900 210,800 244,900 2,000 0.8%0090 Direct Benefits - Cafeteria 18,884 9,972 8,800 8,800 6,300 6,200 (2,600) -29.5% 0091 Automobile Allowance 4,058 4,391 4,700 4,700 2,400 1,400 (3,300) -70.2% Total Direct Labor Costs 570,793 634,351 689,000 689,000 628,000 731,700 42,700 6.2%Supplies 1440 Basic Material/Site Screen 0 885 2,000 2,000 2,000 55,000 53,000 2650.0% Baseline budget of $2K for dog waste stations supplies. FY 23/24 includes SB 1383 mulch buy-back requirement. 1482 Safety Supplies 0 0 400 400 400 400 0 0.0%
Total Supplies 0 885 2,400 2,400 2,400 55,400 53,000 2208.3% Other Services and Charges
2120 Telephone 836 886 1,300 1,300 1,300 1,300 0 0.0%
2170 Printing 609 3,803 700 700 700 700 0 0.0%
2190 Postage Charges 1,386 5,131 2,200 2,200 2,200 2,200 0 0.0% 2222 Portable Bathroom Rentals 913 1,018 5,000 5,000 5,000 5,000 0 0.0% 2240 Professional Services 58,519 45,541 60,000 60,000 60,000 85,000 25,000 41.7% Engineering services 2241 Professional Services - Hazmat 41,543 48,271 46,000 46,000 46,000 47,000 1,000 2.2%2251 Administration Overhead 135,000 135,000 135,000 135,000 135,000 135,000 0 0.0% 2305 Property Tax Collect Charges 5,300 5,310 5,310 5,310 5,314 5,314 4 0.1% 2310 Contractual Svcs-Residential 2,289,245 2,348,657 2,790,700 2,790,700 2,790,700 3,299,100 508,400 18.2% Direct pass through per solid waste franchise agreement. 2311 NPDES Contract Services 33,872 39,429 60,000 60,000 60,000 60,000 0 0.0% County Flood Control Agreement; NPDES inspection program and mitigation costs2314 Village Litter Containers 3,612 3,738 4,400 4,400 4,500 5,400 1,000 22.7% 2318 DOC Recycling Expenditures 0 0 0 0 5,000 5,000 5,000 % Funded with DOC Recycling grant proceeds received 2320 Laundry 3,516 2,815 3,000 3,000 3,000 3,000 0 0.0% 2600 Insurance 30,567 26,703 33,200 33,200 37,700 20,000 (13,200) -39.8% 2660 Travel-Conferences and Meeting 0 0 500 500 500 500 0 0.0% Total Other Services and Charges 2,604,918 2,666,301 3,147,310 3,147,310 3,156,914 3,674,514 527,204 16.8% Capital Outlay
3970 Other Capital Outlay 0 0 50,000 50,000 50,000 0 (50,000) -100.0% Total Capital Outlay 0 0 50,000 50,000 50,000 0 (50,000) -100.0% Expenditures before Reserves / Transfers 3,175,712 3,301,538 3,888,710 3,888,710 3,837,314 4,461,614 572,904 14.7% Annual property owner notification
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 69

REFUSE (SOLID WASTE) FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 550
Interfund Transfers
5101 Transfer Out-General (110) 105,000 105,000 105,000 105,000 105,000 105,000 0 0.0% 5103 Transfer Out-Cap Project (321) 34,230 120,530 0 0 0 0 0 % Total Interfund Transfers 139,230 225,530 105,000 105,000 105,000 105,000 0 0.0% Total Expenditures 3,314,942 3,527,068 3,993,710 3,993,710 3,942,314 4,566,614 572,904 14.3%REFUSE (SOLID WASTE) FUND 187,725 49,324 109,490 109,490 212,286 89,686 (19,804) -18.1% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 70 Summary of Fund Balance Commitments
Refuse (Solid Waste) Fund
Balance
6/30/2022 Contributions Uses
Projected
6/30/2023 Contributions Uses
Projected
6/30/2024
Unrestricted Fund Balance:

Committed
Contingency Reserve ‐ Disaster/Cash Flow 100,000 ‐ ‐ 100,000 ‐ ‐ 100,000 Total Committed 100,000 ‐ ‐ 100,000 ‐ ‐ 100,000 Reserve Policy Basis Target Trigger *
Projected
Balance
Below
Target
(1)
Basis = Annual Operating Cost
Target = 25% of Basis 1,270,000 317,500 285,750 100,000 217,500 Comments
Below policy target; Reserve
balances used to mitigate impact on
rate payers; Replenishmentanticipated to resume once newlyadopted rates are fully phased in Fiscal Year 2022‐23 Fiscal Year 2023‐24
Projected Activity Projected Activity
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 71

VILLAGE STREETSCAPE MAINTENANCE FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 291 $ 18.01 $ 23.00 $ 28.00 $ 33.00
Revenue
Miscellaneous
3917 Village Assessments 90,840 114,700 143,980 143,980 143,980 169,690 25,710 17.9% Total Interfund Transfers 90,840 114,700 143,980 143,980 143,980 169,690 25,710 17.9%Interfund Transfers 4101 Transfer In-General (110) 115,615 145,397 183,250 183,250 183,250 215,970 32,720 17.9% Required contribution.

Total Interfund Transfers 115,615 145,397 183,250 183,250 183,250 215,970 32,720 17.9% Total Revenue 206,455 260,097 327,230 327,230 327,230 385,660 58,430 17.9%ExpensesDepartment 4361 Direct Labor Costs
0010 Salaries 160,017 182,496 218,600 218,600 192,200 175,400 (43,200) -19.8% 0020 Salaries - Overtime 11,248 17,232 20,000 20,000 30,000 20,000 0 0.0%0030 Wages Part-Time 0 0 0 0 0 0 0 % 0080 Direct Benefits 106,632 115,346 129,900 129,900 114,400 97,300 (32,600) -25.1% 0090 Direct Benefits - Cafeteria 752 0 0 0 400 800 800 %0091 Automobile Allowance 0 0 0 0 0 0 0 % Total Direct Labor Costs 278,649 315,075 368,500 368,500 337,000 293,500 (75,000) -20.4% Other Services and Charges
2150 Utilities - Water 7,355 6,920 10,000 10,000 10,000 10,400 3,480 50.3% 2140 Utilities - Gas 13,656 21,377 20,000 20,000 20,000 24,200 4,200 21.0%2160 Utilities - Electric 17,576 20,711 23,000 23,000 22,500 27,800 7,089 34.2%2220 Maint-Buildings and Grounds 64,340 61,282 75,000 100,622 75,000 75,000 0 0.0% Includes annual replanting of flowers 2305 Property Tax Collect Charges 17 0 20 20 20 20 0 0.0% 2310 Contractual Services 20,212 19,401 22,700 22,700 23,200 27,800 5,100 22.5% Total Other Services and Charges 123,156 129,690 150,720 176,342 150,720 165,220 14,500 9.6% Total Expenses 401,805 444,765 519,220 544,842 487,720 458,720 (60,500) -11.7%VILLAGE STREETSCAPE MAINTENANCE FUND (195,350) (184,668) (191,990) (217,612) (160,490) (73,060) 118,930 -61.9% Assessment per Lineal Foot
Resolution No. 2021-80 annual rate adjustment of $5.00/year through FY 25/26. Rate for FY 23/24 is $33.00/lineal foot of frontage.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 72

TOURISM BUSINESS IMPROVEMENT DISTRICT (TBID)
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 781Revenue
Assessments
3220 TBID - Current Period 5,186,114 5,108,005 0 0 4,663,875 4,242,750 4,242,750 % 3221 TBID - Curr FY Prior Periods 130,347 294,927 0 0 116,600 94,700 94,700 % 3222 TBID - Prior Fiscal Year 35,515 53,215 0 0 38,900 31,550 31,550 % Total Assessments 5,351,976 5,456,147 0 0 4,819,375 4,369,000 4,369,000 % Use of Money and Property
3618 TBID - Penalties and Interest 18,232 36,234 0 0 48,200 43,700 43,700 % Total Use of Money and Property 18,232 36,234 0 0 48,200 43,700 43,700 % Total Revenue 5,370,208 5,492,381 0 0 4,867,575 4,412,700 4,412,700 %ExpensesDepartment 4712 Other Services and Charges
2251 Administrative Overhead 51,834 56,026 0 0 48,200 43,700 43,700 % Per Management District Plan (MDP) overhead charge equal to 1% of assessments collected. 2253 TBID - Penalties and Interest 18,323 29,677 0 0 48,200 43,700 43,700 % Per MDP to be retained by City for collection services.2255 Pass through to Owners Assoc 5,131,576 5,546,554 0 0 5,395,477 4,325,300 4,325,300 % FY 22/23 includes cash & receivables on hand at 6/30/22 payable in July.

Total Other Services and Charges 5,201,733 5,632,257 0 0 5,491,877 4,412,700 4,412,700 % Total Expenses 5,201,733 5,632,257 0 0 5,491,877 4,412,700 4,412,700 % TBID FUND 168,476 (139,876) 0 0 (624,302) 0 0 %
Includes 3% assessment on short term lodging and 2% assessment on ski resort ticket sales. Prior to FY 23/24, pass throughs not budgeted.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 73

TRAFFIC SAFETY FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 260Revenue
Fines and Citations
3501 Vehicle Code Fines 22,905 24,843 20,000 20,000 20,000 20,000 0 0.0% 3522 Parking Citations 166,697 205,077 110,000 110,000 200,000 200,000 90,000 81.8% Total Fines and Citations 189,602 229,921 130,000 130,000 220,000 220,000 90,000 69.2% Total Revenue 189,602 229,921 130,000 130,000 220,000 220,000 90,000 69.2%ExpensesDepartment 4230 Interfund Transfers
5101 Transfer Out-General (110) 125,160 289,920 130,000 130,000 233,339 220,000 90,000 69.2% Total Interfund Transfers 125,160 289,920 130,000 130,000 233,339 220,000 90,000 69.2% Total Expenses 125,160 289,920 130,000 130,000 233,339 220,000 90,000 69.2%TRAFFIC SAFETY FUND 64,442 (59,999) 0 0 (13,339) 0 0 % FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 74 GAS TAX - Highway User Tax Account (HUTA)
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 270Revenue
Other Taxes
3244 Highway Use-2103-R&T7360 34,733 40,949 51,110 51,110 43,320 50,010 (1,100) -2.2% 3245 Highway Use-2105 26,523 28,726 33,480 33,480 30,450 33,120 (360) -1.1%3246 Highway Use-2106 21,032 22,882 24,980 24,980 23,210 24,850 (130) -0.5%3247 Highway Use-2107 35,890 34,334 35,000 35,000 35,000 35,000 0 0.0% 3248 Highway Use-2107.5 2,000 2,000 2,000 2,000 2,000 2,000 0 0.0% Flat amount based on population 3249 Highway Use 2107 Snowremoval 415,213 542,134 270,000 270,000 361,470 1,000,000 730,000 270.4% Snow Reimbursement for expenditures incurred in the previous fiscal year Total Other Taxes 535,390 671,025 416,570 416,570 495,450 1,144,980 728,410 174.9% Total Revenue 535,390 671,025 416,570 416,570 495,450 1,144,980 728,410 174.9%ExpensesDepartment 4367 Interfund Transfers
5101 Transfer Out-General (110) 535,390 661,172 416,570 416,570 505,304 1,144,980 728,410 174.9% Transfer out for street maintenance Total Interfund Transfers 535,390 661,172 416,570 416,570 505,304 1,144,980 728,410 174.9% Total Expenses 535,390 661,172 416,570 416,570 505,304 1,144,980 728,410 174.9%GAS TAX - HUTA 0 9,854 0 0 (9,854) 0 0 % Gas Tax Swap Legislation effective 7/1/2010. Projections based on estimates provided from CaliforniaCityFinance.com. Includes Board of Equalization gasoline price projections and projected fuel tax revenues to cities.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 75 GAS TAX - Road Maintenance and Repair Account (RMRA)
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 271Revenue
Other Taxes
3243 S&H 2030 - RMRA 96,512 103,813 118,300 118,300 109,500 124,800 6,500 5.5% Road Repair and Accountability Act of 2017 street improvement funding Total Other Taxes 96,512 103,813 118,300 118,300 109,500 124,800 6,500 5.5% Total Revenue 96,512 103,813 118,300 118,300 109,500 124,800 6,500 5.5%ExpensesDepartment 4368 Interfund Transfers
5105 Transfer Out-Street Impr (350) 123,444 106,700 119,100 119,100 106,613 124,800 5,700 4.8% Transfer out to street improvements Total Interfund Transfers 123,444 106,700 119,100 119,100 106,613 124,800 5,700 4.8% Total Expenses 123,444 106,700 119,100 119,100 106,613 124,800 5,700 4.8%GAS TAX - RMRA (26,932) (2,887) (800) (800) 2,887 0 800 -100.0% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 76 MEASURE I LOCAL 10-40 FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 276Revenue
Subventions and Grants
3335 Measure I-Local 10-40 644,985 585,436 488,400 488,400 650,000 650,400 162,000 33.2% Total Subventions and Grants 644,985 585,436 488,400 488,400 650,000 650,400 162,000 33.2% Use of Money and Property
3611 Interest On Bank Deposits 422 569 1,500 1,500 4,000 2,000 500 33.3% 3638 Change in Fair Market Value (563) (5) 0 0 0 0 0 % GASB accounting entry is not budgeted Total Use of Money and Property (140) 565 1,500 1,500 4,000 2,000 500 33.3% Total Revenue 644,845 586,001 489,900 489,900 654,000 652,400 162,500 33.2%ExpensesDepartment 4326 Interfund Transfers
5101 Transfer Out-General (110) 80,000 80,000 80,000 80,000 80,000 80,000 0 0.0% Categorical street maintenance 5110 Transfer Out-Street Impr (350) 506,071 391,200 409,900 409,900 409,900 803,200 393,300 96.0% Street improvement projects Total Interfund Transfers 586,071 471,200 489,900 489,900 489,900 883,200 393,300 80.3% Total Expenses 586,071 471,200 489,900 489,900 489,900 883,200 393,300 80.3%MEASURE I LOCAL 10-40 FUND 58,775 114,801 0 0 164,100 (230,800) (230,800) % FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 77

MEASURE I MAJOR LOCAL HIGHWAY PROGRAM (MLHP) FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 277Revenue
Subventions and Grants
3336 Measure I-Major Local 10-40 0 0 0 3,200,000 0 0 0 % SBCTA Advance Expenditure Agreement (AEA) for Moonridge Corridor Improvements Project estimated reimbursement 2028-29 Total Subventions and Grants 0 0 0 3,200,000 0 0 0 %
Total Revenue 0 0 0 3,200,000 0 0 0 %ExpensesDepartment 4328 Interfund Transfers
5110 Transfer Out-Street Impr (350) 0 79,815 0 3,120,185 3,120,185 0 0 % Total Interfund Transfers 0 79,815 0 3,120,185 3,120,185 0 0 % Total Expenses 0 79,815 0 3,120,185 3,120,185 0 0 %
MEASURE I MAJOR LOCAL 10-40 (REGIONAL) 0 (79,815) 0 79,815 (3,120,185) 0 0 % FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 78

MOBILE SOURCE AIR POLLUTION
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 281Revenue
Subventions and Grants
3388 Air Pollution Trust 8,507 4,700 5,000 5,000 5,000 5,000 0 0.0% AB 2766 AQMD funds; Local jurisdictions receive $1.60 per vehicle from vehicle registration fees for projects aimed at reducing air pollution from motor vehicles 3389 MSRC Grant 0 50,000 0 0 0 0 0 % Grant received from SCAQMD for Rathbun Creek Trail Total Subventions and Grants 8,507 54,700 5,000 5,000 5,000 5,000 0 0.0% Use of Money and Property
3611 Interest On Bank Deposits 402 330 200 200 1,600 800 600 300.0% 3638 Change in Fair Market Value (336) (1,432) 0 0 0 0 0 % Total Use of Money and Property 66 (1,102) 200 200 1,600 800 600 300.0% Total Revenue 8,573 53,597 5,200 5,200 6,600 5,800 600 11.5% ExpensesDepartment 4545
Interfund Transfers
5101 Transfer Out-Cap Project (321) 0 0 0 90,000 90,000 0 0 % Electric vehicle charging stations 5104 Transfer Out-Measure Y (296) 0 50,000 0 0 0 0 0 % MSRC Grant Reimbursement Total Interfund Transfers 0 50,000 0 90,000 90,000 0 0 % Total Expenses 0 50,000 0 90,000 90,000 0 0 %MOBILE SOURCE AIR POLLUTION 8,573 3,597 5,200 (84,800) (83,400) 5,800 600 11.5% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 79

MOUNTAIN TRANSIT (MTA)
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 282Revenue
Subventions and Grants
3352 MTA County Pass Through 0 65,000 65,000 65,000 65,000 0 (65,000) -100.0% No-Fare Trolley Contribution-SB Cnty Total Interfund Transfers 0 65,000 65,000 65,000 65,000 0 (65,000) -100.0%Interfund Transfers 4112 Transfer In-General Fund (110) 0 100,000 100,000 100,000 100,000 0 (100,000) -100.0% No-Fare Trolley Contribution 4126 Transfer In-Measure Y (296) 0 0 100,000 100,000 100,000 500,000 400,000 400.0% Bus Stop Contribution Total Interfund Transfers 0 100,000 200,000 200,000 200,000 500,000 300,000 150.0% Total Revenue 0 165,000 265,000 265,000 265,000 500,000 235,000 88.7%ExpensesDepartment 4362 Other Services and Charges
2652 MTA County Pass Through 0 65,000 65,000 65,000 65,000 0 (65,000) -100.0% 2681 No-Fare Transit System Contrib 0 100,000 100,000 100,000 100,000 500,000 400,000 400.0% 2682 MTA Bus Stop Contribution 0 0 100,000 100,000 100,000 0 (100,000) -100.0% Total Other Services and Charges 0 165,000 265,000 265,000 265,000 500,000 235,000 88.7% Total Expenses 0 165,000 265,000 265,000 265,000 500,000 235,000 88.7%MOUNTAIN TRANSIT (MTA) 0 0 0 0 0 0 0 % Pass through contributions to MTA
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 80

LOCAL TRANSPORTATION
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 290Revenue
Subventions and Grants
3334 Article 3 Grant 0 867,894 0 0 0 0 0 %
3382 Misc Awards from State 0 788,000 0 0 0 0 0 %
Total Subventions and Grants 0 1,655,894 0 0 0 0 0 %
Total Revenue 0 1,655,894 0 0 0 0 0 %ExpensesDepartment 4366 Capital Outlay
3951 Capital Outlay - MTA Bus Stop 0 87,000 0 0 0 0 0 % Grant pass through funding Total Capital Outlay 0 87,000 0 0 0 0 0 %Interfund Transfers 5101 Transfer Out-Street Impr (350) 0 0 0 0 0 0 0 %
5102 Transfer Out-Cap Project (321) 694,992 782,143 0 0 0 0 0 % Total Interfund Transfers 694,992 782,143 0 0 0 0 0 %
Total Expenses 694,992 869,143 0 0 0 0 0 %LOCAL TRANSPORTATION (694,992) 786,751 0 0 0 0 0 % Grant funding for capital improvementsRefer to Capital Improvement Plan FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 81 Property Lease General Operations
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 255Revenue
Use of Money and Property
3621 Rental Income 0 0 0 0 60,000 60,000 60,000 % Residential & commercial property leases Total Use of Money and Property 0 0 0 0 60,000 60,000 60,000 % Interfund Transfers
4126 Transfer In-Measure Y (296) 0 0 0 250,000 250,000 450,000 450,000 % Total Interfund Transfers 0 0 0 250,000 250,000 450,000 450,000 % Total Revenue 0 0 0 250,000 310,000 510,000 510,000 %ExpensesDepartment 4270 Other Services and Charges
2200 Rent/Lease Payable 0 0 0 100,000 100,000 102,000 102,000 % Ground Lease effective 12/8/2021 2220 Maint-Buildings and Grounds 0 0 0 150,000 109,250 100,000 100,000 % 2304 Property Tax 0 0 0 0 50,750 56,500 56,500 %
Total Other Services and Charges 0 0 0 250,000 260,000 258,500 258,500 % Capital Outlay
3951 Capital Outlay 0 0 0 0 50,000 250,000 250,000 % FY 23/24 includes Master Plans and MHP Perimeter Fence Total Capital Outlay 0 0 0 0 50,000 250,000 250,000 %
Total Expenses 0 0 0 250,000 310,000 508,500 508,500 %Property Lease General Operations 0 0 0 0 0 1,500 1,500 % FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 82 State Pass-through Fees
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 293Revenue
Building Permits and Fees
3756 Disability Access Fee 2,391 4,771 0 0 5,000 5,000 5,000 % CA Gov. Code 4467 requires a fee of $4.00 perbusiness license to be collected for disabilityaccess & compliance. 10% of that fee is passedthrough to the Division of the State Architect.

The remainder, shown here less a 5%
administrative fee, is required to be retained in a
separate fund for Certified Access Specialist
(CASp) certification & training and to facilitate
compliance with construction relatedaccessibility requirements. 3758 Seismic Education Program Fee 147 289 0 0 200 200 200 % State Seismic Program Fee is collected on construction building permits. The fee varies depending upon the type of structure and valuation of the project. 95% of the fee is passed through to the CA Department of Conservation. The remaining 5% is required to be retained by the local jurisdiction for seismic education purposes.

Total Building Permits and Fees 2,537 5,059 0 0 5,200 5,200 5,200 % Total Revenue 2,537 5,059 0 0 5,200 5,200 5,200 % 0
ExpensesDepartment 4616
Other Services and Charges
2310 DSA CASp Services 150 0 0 0 0 0 0 %
2670 DSA CASp Training 191 0 0 0 0 500 500 %
Total Other Services and Charges 341 0 0 0 0 500 500 %
Department 4618
Other Services and Charges
2670 Strong Motion Seismic Training 0 0 0 0 0 200 200 % Retained funds shall be used for seismic education & to improve the preparation for damage assessments following a seismic event.

Total Other Services and Charges 0 0 0 0 0 200 200 %
Total Expenses 341 0 0 0 0 700 700 %
State Pass-through Fees 2,196 5,059 0 0 5,200 4,500 4,500 % Statute requires priority for use of funds to be utilized to train and retain certified access specialists.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 83

PEG ACCESS FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 295Revenue
Use of Money and Property
3611 Interest On Bank Deposits 1,284 1,023 600 600 6,000 1,500 900 150.0%3638 Change in Fair Market Value (1,016) (20) 0 0 0 0 0 % Total Use of Money and Property 268 1,003 600 600 6,000 1,500 900 150.0% Miscellaneous Revenue
3748 DIVCA PEG fee 55,469 55,533 55,000 55,000 55,000 55,000 0 0.0% Total Miscellaneous Revenue 55,469 55,533 55,000 55,000 55,000 55,000 0 0.0% Total Revenue 55,737 56,536 55,600 55,600 61,000 56,500 900 1.6% ExpensesDepartment 4615
Capital Outlay
3951 Capital Outlay 27,445 1,361 5,000 5,000 55,000 5,000 0 0.0% Meeting & broadcast equipment; FY 22/23 upgrade TV broadcast to HD & dais improvements Total Capital Outlay 27,445 1,361 5,000 5,000 55,000 5,000 0 0.0% Interfund Transfers
5124 Transfer Out-Cap Project (321) 0 0 200,000 200,000 0 0 (200,000) -100.0% Total Interfund Transfers 0 0 200,000 200,000 0 0 (200,000) -100.0% Total Expenses 27,445 1,361 205,000 205,000 55,000 5,000 (200,000) -97.6%PEG ACCESS FUND 28,291 55,175 (149,400) (149,400) 6,000 51,500 200,900 -134.5% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 84

MEASURE Y TOT FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 296Revenue
Transient Occupancy Tax
3220 Meas Y Transient Occupancy Tax 2,681,337 2,725,253 1,590,000 1,590,000 2,487,400 1,768,200 178,200 11.2% 3221 Meas Y TOT - Curr FY Prior Per 86,453 119,324 43,000 43,000 77,700 55,300 12,300 28.6% 3222 TOT - Prior Fiscal Year 22,539 36,130 33,000 33,000 25,900 18,400 (14,600) -44.2% Total Transient Occupancy Tax 2,790,329 2,880,706 1,666,000 1,666,000 2,591,000 1,841,900 175,900 10.6% Use of Money and Property
3611 Interest On Bank Deposits 16,937 20,778 10,000 10,000 100,000 50,000 40,000 400.0% 3638 Change in Fair Market Value (11,718) (71,439) 0 0 0 0 0 % GASB accounting entry is not budgeted Total Use of Money and Property 5,219 (50,662) 10,000 10,000 100,000 50,000 40,000 400.0% Interfund Transfers
4103 Transfer In-AQMD (281) 0 50,000 0 0 0 0 0 % MSRC Grant Reimbursement Total Subventions and Grants 0 50,000 0 0 0 0 0 %
Total Revenue 2,795,548 2,880,045 1,676,000 1,676,000 2,691,000 1,891,900 215,900 12.9%ExpensesDepartment 4850 Interfund Transfers
5101 Transfer Out-Cap Project (321) 1,242,419 474,562 1,377,384 1,676,518 1,016,159 3,049,524 1,672,140 121.4% 5110 Transfer Out-Street Impr (350) 102,501 1,459,400 625,000 625,000 625,000 0 (625,000) -100.0% 5112 Transfer Out-MTA (282) 0 0 100,000 100,000 100,000 500,000 400,000 400.0% Refer to Fund 282 for detail 5125 Transfer Out-Lease Ops (255) 0 0 0 250,000 250,000 450,000 450,000 % Real Property Lease commitment Total Interfund Transfers 1,344,920 1,933,962 2,102,384 2,651,518 1,991,159 3,999,524 1,897,140 90.2% Total Expenses 1,344,920 1,933,962 2,102,384 2,651,518 1,991,159 3,999,524 1,897,140 90.2%MEASURE Y TOT FUND 1,450,629 946,082 (426,384) (975,518) 699,841 (2,107,624) (1,681,240) 394.3% Refer to Capital Improvement Plan2% TOT set-aside for capital improvements FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 85

COMMUNITY DEVELOPMENT BLOCK GRANT
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 298Revenue
Subventions and Grants
3386 Block Grant CDBG 0 0 34,000 167,275 172,223 35,853 1,853 5.5% Refer to Capital Improvement Plan 3387 Block Grant CDBG-CV 0 0 0 100,000 0 0 0 %
3388 Block Grant CDBG-CV3 0 0 0 23,292 0 0 0 %
Total Subventions and Grants 0 0 34,000 290,567 172,223 35,853 1,853 5.5% Total Revenue 0 0 34,000 290,567 172,223 35,853 1,853 5.5%ExpensesDepartment 4620 Interfund Transfers
5101 Transfer Out-Cap Project (321) 0 680 256,567 256,567 0 208,076 (48,491) -18.9% Refer to Capital Improvement Plan Total Interfund Transfers 0 680 256,567 256,567 0 208,076 (48,491) -18.9% Total Expenses 0 680 256,567 256,567 0 208,076 (48,491) -18.9%COMMUNITY DEVELOPMENT BLOCK GRANT 0 (680) (222,567) 34,000 172,223 (172,223) 50,344 -22.6% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 86

GRANT FUNDING
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 299Revenue
Subventions and Grants
3371 American Rescue Plan Act 2021 0 1,262,850 0 0 0 0 0 % 3372 Local Roadway Safety Plan LRSP 0 0 0 40,000 40,000 0 0 % 3373 Ca 4 All Youth Workforce 0 0 0 1,467,296 1,467,296 0 0 % 3375 Statewide Parks Program (SPP) 0 0 0 181,290 181,290 0 0 %3376 CA State Parks HCF Grant 0 0 0 0 0 0 0 %3378 SB 2 Planning Grant Program 0 0 0 112,380 122,089 0 0 % 3379 Federal Lands Access (FLAP) 0 0 0 741,000 741,000 0 0 % 3380 CARES Act-Coronavirus Relief 0 0 0 0 0 0 0 %
3381 EEM State Grant 0 0 331,388 331,388 331,388 0 (331,388) -100.0% Total Subventions and Grants 0 1,262,850 331,388 2,873,354 2,883,063 0 (331,388) -100.0% Total Revenue 0 1,262,850 331,388 2,873,354 2,883,063 0 (331,388) -100.0%ExpensesDepartment 4850 Interfund Transfers
5122 Transfer Out-Cap Proj (321) 0 9,710 331,388 2,699,964 2,699,964 0 (331,388) -100.0% 5123 Transfer Out-Cap Proj (350) 0 1,262,849 0 0 0 0 0 % 5125 Transfer Out-Gen Fund (110) 0 0 0 173,390 173,390 0 0 % Total Interfund Transfers 0 1,272,559 331,388 2,873,354 2,873,354 0 (331,388) -100.0% Total Expenses 0 1,272,559 331,388 2,873,354 2,873,354 0 (331,388) -100.0%GRANT FUNDING 0 (9,709) 0 0 9,709 0 0 % New fund effective FY 21/22.Previously included in General Fund.New grants are budgeted upon acceptance of award.Refer to Capital Improvement Plan FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 87

SUPPLEMENAL LAW ENFORCEMENT SERVICES FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 770Revenue
Subventions and Grants
3397
AB3229 Supp Law Enf Fund 178,663 161,330 140,000 140,000 165,300 140,000 0 0.0% State COPS subventionTotal Subventions and Grants 178,663 161,330 140,000 140,000 165,300 140,000 0 0.0% Use of Money and Property
3611 Interest On Bank Deposits 1,016 1,359 1,300 1,300 6,000 3,000 1,700 130.8% 3638 Change in Fair Market Value (640) (4,816) 0 0 0 0 0 % Total Use of Money and Property 376 (3,457) 1,300 1,300 6,000 3,000 1,700 130.8% Total Revenue 179,038 157,872 141,300 141,300 171,300 143,000 1,700 1.2%ExpensesDepartment 4255 Interfund Transfers
5101 Transfer Out-General (110) 7,434 98,745 100,000 100,000 255,000 100,000 0 0.0% Funding for sheriff overtime & equipment. Baseline budget $100,000. FY 22/23 for winter storm response & equipment.

Total Interfund Transfers 7,434 98,745 100,000 100,000 255,000 100,000 0 0.0% Total Expenses 7,434 98,745 100,000 100,000 255,000 100,000 0 0.0%COPS/SLEF FUND 171,604 59,127 41,300 41,300 (83,700) 43,000 1,700 4.1% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 88

DEVELOPER IMPACT - GENERAL FACILITIES
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 340Revenue
Licenses and Permits
3471 Developer Impact- General Fac 24,032 71,471 22,000 22,000 22,000 22,000 0 0.0% Total Licenses and Permits 24,032 71,471 22,000 22,000 22,000 22,000 0 0.0% Use of Money and Property
3611 Interest On Bank Deposits 367 404 200 200 3,000 1,500 1,300 650.0% 3638 Change in Fair Market Value (276) (1,451) 0 0 0 0 0 % Total Use of Money and Property 91 (1,047) 200 200 3,000 1,500 1,300 650.0% Total Revenue 24,123 70,424 22,200 22,200 25,000 23,500 1,300 5.9%ExpensesDepartment 4344 Interfund Transfers
5102 Transfer Out-Cap Project (321) 0 0 0 0 0 0 0 %
Total Interfund Transfers 0 0 0 0 0 0 0 %
Total Expenses 0 0 0 0 0 0 0 %DEVELOPER IMPACT - GENERAL FACILITIES 24,123 70,424 22,200 22,200 25,000 23,500 1,300 5.9% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 89

DEVELOPER IMPACT - CIRCULATION
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 341Revenue
Licenses and Permits
3471 Developer Impact- Circulation 81,648 156,114 60,000 60,000 60,000 60,000 0 0.0% Total Licenses and Permits 81,648 156,114 60,000 60,000 60,000 60,000 0 0.0% Use of Money and Property
3611 Interest On Bank Deposits 1,022 1,052 600 600 6,000 3,000 2,400 400.0% 3638 Change in Fair Market Value (663) (3,995) 0 0 0 0 0 % Total Use of Money and Property 359 (2,943) 600 600 6,000 3,000 2,400 400.0% Total Revenue 82,007 153,171 60,600 60,600 66,000 63,000 2,400 4.0%ExpensesDepartment 4344 Interfund Transfers
5110 Transfer Out-Street Impr (350) 0 0 0 0 0 0 0 %
Total Interfund Transfers 0 0 0 0 0 0 0 %
Total Expenses 0 0 0 0 0 0 0 %DEVELOPER IMPACT - CIRCULATION 82,007 153,171 60,600 60,600 66,000 63,000 2,400 4.0% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 90

DEVELOPER IMPACT - DRAINAGE
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 342Revenue
Licenses and Permits
3471 Developer Impact- Drainage 50,408 146,936 50,000 50,000 50,000 50,000 0 0.0% Total Licenses and Permits 50,408 146,936 50,000 50,000 50,000 50,000 0 0.0% Use of Money and Property
3611 Interest On Bank Deposits 1,958 1,635 1,000 1,000 10,000 5,000 4,000 400.0% 3638 Change in Fair Market Value (1,614) (7,121) 0 0 0 0 0 % Total Use of Money and Property 344 (5,486) 1,000 1,000 10,000 5,000 4,000 400.0% Total Revenue 50,752 141,450 51,000 51,000 60,000 55,000 4,000 7.8%ExpensesDepartment 4344 Interfund Transfers
5110 Transfer Out-Street Impr (350) 0 0 0 0 0 200,000 200,000 % Refer to Capital Improvement Plan Total Interfund Transfers 0 0 0 0 0 200,000 200,000 %
Total Expenses 0 0 0 0 0 200,000 200,000 %
DEVELOPER IMPACT - DRAINAGE 50,752 141,450 51,000 51,000 60,000 (145,000) (196,000) -384.3% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 91

DEVELOPER IMPACT - PUBLIC FACILITIES
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 343Revenue
Licenses and Permits
3471 Developer Impact- Public Fac 57,587 71,489 60,000 60,000 60,000 60,000 0 0.0% Total Licenses and Permits 57,587 71,489 60,000 60,000 60,000 60,000 0 0.0% Use of Money and Property
3611 Interest On Bank Deposits 132 379 200 200 3,000 1,500 1,300 650.0% 3638 Change in Fair Market Value (218) (932) 0 0 0 0 0 % Total Use of Money and Property (85) (553) 200 200 3,000 1,500 1,300 650.0% Total Revenue 57,502 70,936 60,200 60,200 63,000 61,500 1,300 2.2%ExpensesDepartment 4344 Interfund Transfers
5102 Transfer Out-Cap Project (321) 9,197 0 0 0 0 0 0 % Total Interfund Transfers 9,197 0 0 0 0 0 0 %
Total Expenses 9,197 0 0 0 0 0 0 %DEVELOPER IMPACT - PUBLIC FACILITIES 48,305 70,936 60,200 60,200 63,000 61,500 1,300 2.2% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 92

DEVELOPER IMPACT - PARKLAND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 344Revenue
Licenses and Permits
3471 Developer Impact- Parkland 66,781 82,903 60,000 60,000 60,000 60,000 0 0.0% Total Licenses and Permits 66,781 82,903 60,000 60,000 60,000 60,000 0 0.0% Use of Money and Property
3611 Interest On Bank Deposits 826 917 500 500 6,000 3,000 2,500 500.0% 3638 Change in Fair Market Value (1,571) (2,890) 0 0 0 0 0 % Total Use of Money and Property (745) (1,973) 500 500 6,000 3,000 2,500 500.0% Total Revenue 66,036 80,930 60,500 60,500 66,000 63,000 2,500 4.1%ExpensesDepartment 4344 Interfund Transfers
5102 Transfer Out-Cap Project (321) 36,544 0 200,000 200,000 0 0 (200,000) -100.0% Total Interfund Transfers 36,544 0 200,000 200,000 0 0 (200,000) -100.0% Total Expenses 36,544 0 200,000 200,000 0 0 (200,000) -100.0%DEVELOPER IMPACT - PARKLAND 29,492 80,930 (139,500) (139,500) 66,000 63,000 202,500 -145.2% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 93

DEVELOPER IMPACT - FIRE SUPPRESSION
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 345Revenue
Licenses and Permits
3471 Developer Impact - Fire 26,085 156,132 25,000 25,000 25,000 25,000 0 0.0% Total Licenses and Permits 26,085 156,132 25,000 25,000 25,000 25,000 0 0.0% Use of Money and Property
3611 Interest On Bank Deposits 1,931 557 800 800 3,000 1,500 700 87.5% 3638 Change in Fair Market Value (1,639) (6,860) 0 0 0 0 0 % Total Use of Money and Property 292 (6,303) 800 800 3,000 1,500 700 87.5% Total Revenue 26,378 149,829 25,800 25,800 28,000 26,500 700 2.7% Department 4344
Other Services and Charges
2702 Contribution to FPD 0 400,000 0 0 0 0 0 % Fire Protection District Equipment Outlay Total Other Services and Charges 0 400,000 0 0 0 0 0 %
Total Expenses 0 400,000 0 0 0 0 0 %DEVELOPER IMPACT - FIRE SUPPRESSION 26,378 (250,171) 25,800 25,800 28,000 26,500 700 2.7% FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 94 Summary of Capital Projects Available Funds Available Funds Available Funds Available Funds Gas Tax Measure Y CDBG
2022-23 2023-24 110 110 250 250 271 276 296 298 342
Account Project
Potential
Carryover
Appropriations
Proposed
Budget Fund Balance Reserves Fund Balance Reserves RMRA Local TOT HUD Drainage 350-4350-3545 Crack Seal City Streets - 50,000 50,000 - - - - - - - - 350-4350-3549 Citywide Line Striping - 100,000 100,000 - - - - - - - - 350-4350-3608 Street Sign Reinforcement Proj - 75,000 75,000 - - - - - - - - 350-4350-3609 Drainage Master Plan - 200,000 - - - - - - - - 200,000 350-4350-3610 Sign Inventory - 150,000 150,000 - - - - - - - - 350-4350-3620 Street / Drainage Improvements 459,000 1,799,000 621,000 - 250,000 - 124,800 803,200 - - - Total Street Improvements: 459,000 2,374,000 996,000 - 250,000 - 124,800 803,200 - - 200,000 321-4346-2925 Rathbun Creek Trail 55,000 1,591,600 - - - - - - 1,591,600 - - 321-4346-2929 CA 4 All Youth Workforce Program 1,142,000 - - - - - - - - - - 321-4346-2930 Sidewalk Improvements 100,000 275,000 - - - - - - 105,872 169,128 - 321-4346-2950 General Plan Housing Element 101,000 - - - - - - - - - - 321-4346-3737 Stanfield "SMORE" Project 51,000 - - - - - - - - - - 321-4346-3638 "SMORE" Division Creek Project - 610,000 - - - - - - 610,000 - - 321-4346-3640 Broadcast Equipment 50,000 - - - - - - - - - - 321-4346-3900 Vehicle Acquisitions / Replacements - 285,000 285,000 - - - - - - - - 321-4346-3901 Equipment Acquisitions / Replacements 119,000 650,000 650,000 - - - - - - - - 321-4346-3903 Park Improvements 118,000 356,000 - - - - - - 317,052 38,948 - 321-4346-3905 Parking Lot Improvements - 25,000 - - - - - - 25,000 - - 321-4346-3922 Civic Center ADA Compliance 30,000 350,000 350,000 - - - - - - - - 321-4346-3923 Animal Shelter Improvements 20,000 - - - - - - - - - - 321-4346-3924 Above Ground Fuel Tank - 400,000 400,000 - - - - - - - - 321-4346-3944 Stanfield Parking Lot - 400,000 - - - - - - 400,000 - - 321-4346-3948 Village Wayfinding Signage Imp 95,000 - - - - - - - - - - 321-4346-3961 Civic Center Repairs - 1,535,000 1,535,000 - - - - - - - - 321-4346-3979 Knickerbocker-Penn Improvement 50,000 - - - - - - - - - - 321-4346-3990 Castle Rock Trailhead Improvem 989,000 - - - - - - - - - - Total Other Capital Improvements: 2,920,000 6,477,600 3,220,000 - - - - - 3,049,524 208,076 - 321-4555-2240 Sanitation Infrastructure 290,000 525,000 - - 525,000 - - - - - - 321-4555-3980 Sewer Master Plan & Mapping 450,000 - - - - - - - - - - 321-4555-3982 Sewer Cleaning & Inspection - 200,000 - - 200,000 - - - - - - 321-4555-3983 Cottage Lane Replacement - 200,000 - - 200,000 - - - - - - 321-4555-3990 Jay Bird Main Replacement 407,000 - - - - - - - - - - 321-4555-3992 Vehicle Acquisitions / Replacements - 65,000 - - 65,000 - - - - - - Total Sanitation Improvements: 1,147,000 990,000 - - 990,000 - - - - - - Total All Projects: $ 4,526,000 $ 9,841,600 $ 4,216,000 $ 1,240,000 - $ $ 124,800 - $ $ 803,200 $ 3,049,524 $ 208,076 $ 200,000 General Fund Sanitation Measure I Dev. Fees
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 95

CAPITAL PROJECTS FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 321Revenue
Interfund Transfers
4101 Transfer In-General (110) 40,892 128,403 1,426,508 1,591,421 776,477 3,220,000 1,793,492 125.7% 4102 Transfer In-Sanitation (250) 104,255 721,325 1,380,750 1,677,365 1,270,473 990,000 (390,750) -28.3% 4103 Transfer In-AQMD (281) 0 0 0 90,000 90,000 0 0 % AB2766 Air Pollution Trust funds 4104 Transfer In-Refuse (550) 34,230 120,530 0 0 0 0 0 % 4109 Transfer In-Grants (299) 0 9,710 331,388 2,699,964 2,699,964 0 (331,388) -100.0% Grant funding 4120 Transfer In-CDBG (298) 0 680 256,567 256,567 0 208,076 (48,491) -18.9% ADA Funding4121 Transfer In-Gen Fund Reserves 0 165,565 8,492 42,926 42,926 0 (8,492) -100.0% 4122 Transfer In-Gen Fund Other 102,189 0 500,000 625,000 625,000 0 (500,000) -100.0% Interagency Contributions 4124 Transfer In from PEG (295) 0 0 200,000 200,000 0 0 (200,000) -100.0% DIVCA Fees4126 Transfer In-Measure Y (296) 1,242,419 474,562 1,377,384 1,676,518 1,016,159 3,049,524 1,672,140 121.4% 4127 Transfer In-LTF (290) 694,992 782,143 0 0 0 0 0 % Grant funding 4133 Transfer In-Dev Pub Fac (343) 9,197 0 0 0 0 0 0 % Developer Impact Fees4134 Transfer In-Dev Park (344) 36,544 0 200,000 200,000 0 0 (200,000) -100.0% Developer Impact Fees Total Interfund Transfers 2,264,717 2,402,918 5,681,089 9,059,761 6,520,999 7,467,600 1,786,511 31.4% Total Revenue 2,264,717 2,402,918 5,681,089 9,059,761 6,520,999 7,467,600 1,786,511 31.4%ExpensesDepartment 4346 Capital Outlay
2925 Rathbun Creek Trail 65,132 0 85,000 85,000 85,000 1,591,600 1,506,600 1772.5% 2926 Rathbun Trail Ph 1B Land Acq 5,642 0 0 0 0 0 0 %
2927 Rathbun Ck/Moonridge Restroom 0 0 600,000 600,000 0 0 (600,000) -100.0% 2928 Building Demo - Iris Drive 0 70,530 0 0 0 0 0 %
2929 Ca 4 All Youth Workforce Progr 0 0 0 1,333,906 1,333,906 0 0 % 2930 Sidewalk Improvements 0 0 100,000 100,000 100,000 275,000 175,000 175.0%2950 General Plan Housing Element 37,910 9,710 0 112,380 112,380 0 0 % 3637 Stanfield "SMORE" Project 0 0 398,772 398,772 398,772 0 (398,772) -100.0% 3638 "SMORE" Division Creek Project 0 0 0 0 0 610,000 610,000 % 3639 Stanfield Boardwalk Improvmnts 0 0 1,000,000 1,000,000 920,271 0 (1,000,000) -100.0% 3640 Broadcast Equipment 0 0 200,000 200,000 0 0 (200,000) -100.0%3667 Expand Vllg Parking Capacity 2,228 0 0 0 0 0 0 % 3900 Vehicle Acq/Replacements 0 215,565 100,000 239,952 239,952 285,000 185,000 185.0% 3901 Equipment Acq/Replacements 0 0 400,000 398,393 398,393 650,000 250,000 62.5% 3903 Park Improvements 0 274,524 100,000 123,358 123,358 356,000 256,000 256.0% 3904 EV Charging Stations 0 8,911 0 116,088 110,458 0 0 % 3905 Parking Lot Improvements 0 0 0 0 0 25,000 25,000 % 3906 Citywide Structure Refinishing 0 0 40,000 0 0 0 (40,000) -100.0% 3922 Civic Center ADA Upgrades 0 680 256,567 256,567 30,000 350,000 93,433 36.4% 3923 Animal Shelter Improvements 7,000 10,056 0 69,944 20,000 0 0 % 3924 Above Ground Fuel Tank 0 0 0 0 0 400,000 400,000 % 3943 Stanfield Parking Lot 0 0 0 0 0 400,000 400,000 %
3944 Stanfield Restroom Facility 0 88,057 0 275,355 275,355 0 0 % 3945 Stanfield Connectivity Project 1,154,773 0 0 0 0 0 0 % 3946 Happy Hill Trail 0 17,200 0 0 0 0 0 %
Refer to Capital Improvement Plan for detailed project information and funding.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 96

CAPITAL PROJECTS FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 321
3948 Village Wayfinding Signage Imp 1,580 4,700 0 95,300 95,300 0 0 % 3961 Civic Center Repairs 0 84,000 795,000 795,000 0 1,535,000 740,000 93.1% 3965 Changeable Message Boards MR 100,759 0 0 0 0 0 0 % 3966 Network Enhancements 38,991 24,815 0 31,058 31,058 0 0 % 3967 Alpine/Rathbun Extension 141,250 802,181 0 0 0 0 0 % 3968 Facility Condition Assessment 290 0 0 0 0 0 0 %
3978 Christmas Tree Lot Improvement 0 0 150,000 150,000 0 0 (150,000) -100.0% 3979 Knickerbocker-Penn Improvement 0 0 75,000 75,000 50,000 0 (75,000) -100.0%3990 Castle Rock Trailhead Improvem 0 70,665 0 1,039,735 1,039,735 0 0 %3991 Castle Rock Trailhead Land Acq 604,907 0 0 0 0 0 0 % Total Capital Outlay 2,160,462 1,681,593 4,300,339 7,495,808 5,363,938 6,477,600 2,177,261 50.6% Department 4555
2240 Sanitation Infrastructure 34,605 225,391 270,000 548,603 548,603 525,000 255,000 94.4% 3980 System Master Plan and Mapping 0 0 450,000 450,000 450,000 0 (450,000) -100.0% 3982 Sewer Cleaning & Inspection 0 0 0 0 0 200,000 200,000 % 3983 Cottage Lane Line Replacement 0 0 0 0 0 200,000 200,000 % 3990 Jay Bird Main Replacement 0 0 500,000 500,000 93,108 0 (500,000) -100.0% 3992 Vehicle Replacements 0 0 50,000 65,350 65,350 65,000 15,000 30.0% 3993 Equipment Replacement 0 495,934 0 0 0 0 0 %
3996 I&I Reduction Project Phase 1 69,650 0 110,750 0 0 0 (110,750) -100.0% Total Capital Outlay 104,255 721,325 1,380,750 1,563,953 1,157,061 990,000 (390,750) -28.3% Total Expenses 2,264,717 2,402,918 5,681,089 9,059,761 6,520,999 7,467,600 1,786,511 31.4%CAPITAL PROJECTS FUND 0 0 0 0 0 0 0 % Refer to Capital Improvement Plan for detailed project information and funding.Refer to Capital Improvement Plan for detailed project information and funding.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 97

STREET IMPROVEMENT FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 350Revenue
Interfund Transfers
4101 Transfer In-General (110) 134,665 605,300 771,000 4,045,540 4,058,027 996,000 225,000 29.2% 4102 Transfer In-Sanitation (250) 250,000 250,000 250,000 250,000 250,000 250,000 0 0.0%4103 Transfer In-Meas I Local (276) 506,071 391,200 409,900 409,900 409,900 803,200 393,300 96.0% 4107 Transfer In-Meas I Major (277) 0 79,815 0 3,120,185 3,120,185 0 0 % 4109 Transfer In-Grants (299) 0 1,262,849 0 0 0 0 0 %
4110 Transfer In-RMRA (271) 123,444 106,700 119,100 119,100 106,613 124,800 5,700 4.8% 4121 Transfer In-Gen Fund Reserves 121,820 0 0 0 0 0 0 % 4126 Transfer In-Measure Y (296) 102,501 1,459,400 625,000 625,000 625,000 0 (625,000) -100.0% 4132 Transfer In-Dev Drainage (342) 0 0 0 0 0 200,000 200,000 % Total Interfund Transfers 1,238,501 4,155,264 2,175,000 8,569,725 8,569,725 2,374,000 199,000 9.1% Total Revenue 1,238,501 4,155,264 2,175,000 8,569,725 8,569,725 2,374,000 199,000 9.1%ExpensesDepartment 4350 Capital Outlay
3520 Aurora Rd Improvements 0 0 0 81,321 81,321 0 0 %
3521 Canvasback Dr Improvements 0 0 0 22,808 22,808 0 0 %3525 Dixie Ln Improvements 0 0 0 52,648 52,648 0 0 %3526 Talmadge Rd Improvements 0 0 0 117,674 117,674 0 0 % 3527 Eureka Dr Improvements 0 0 0 15,617 15,617 0 0 %3528 Talmadge Spur Improvements 0 0 0 43,125 43,125 0 0 %3529 Marina Point Dr Improvements 0 0 0 233,580 233,580 0 0 % 3530 Wren Dr Improvements 0 0 0 147,146 147,146 0 0 %3531 Bartlett Rd Improvements 0 0 0 81,519 81,519 0 0 %3532 Andrew Ln Improvements 0 0 0 11,853 11,853 0 0 % 3533 Ponderosa Dr Improvements 0 0 0 46,969 46,969 0 0 %3534 Tamarack Dr Improvements 0 0 0 45,652 45,652 0 0 %3535 Tomahawk Dr Improvements 0 0 0 51,373 51,373 0 0 %3536 Maple Leaf Dr Improvements 0 0 0 48,277 48,277 0 0 %3537 San Gorgonio Dr Improvements 0 0 0 48,431 48,431 0 0 % 3545 Crack Sealing Project 0 0 100,000 0 0 50,000 (50,000) -50.0% 3546 East Landing/Lakeview Drainage 247,700 0 0 0 0 0 0 % 3547 Bonanza Trail Drainage Improve 21,260 0 0 0 0 0 0 % 3549 Citywide Striping 0 31,872 50,000 68,127 68,127 100,000 50,000 100.0% 3571 Cougar/Sonoma Improvements 139,180 0 0 0 0 0 0 %
3579 Cottage Ln Improvements 0 35,878 0 0 0 0 0 %
3580 Lagunita Lane Improvements 136,591 0 0 0 0 0 0 %
3581 Francis Way Improvements 40,487 0 0 0 0 0 0 %
3582 Moonridge Rd(Sheephorn to End) 334,877 0 0 0 0 0 0 % 3583 Sahuaro Way Improvements 94,169 11,300 0 0 0 0 0 % 3584 Gibralter Landing Improvements 45,794 0 0 0 0 0 0 % 3585 Gibralter Road Improvements 70,991 0 0 0 0 0 0 %3586 Lowe Dr Improvements 0 11,685 0 0 0 0 0 % 3587 Rueda Ln Improvements 0 28,746 0 0 0 0 0 %
3588 Rayo Ln Improvements 0 15,911 0 0 0 0 0 %
3589 Blue Jay Improvements 0 46,072 0 0 0 0 0 %
Refer to Capital Improvement Plan for detailed project information and funding.Refer to Capital Improvement Plan for detailed project information and funding.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 98

STREET IMPROVEMENT FUND
2020-21 2021-22 2022-23 2022-23 2022-23 2023-24 ProposedAcct # Title Actual Actual Adopted Adjusted Projected Proposed Adopted % Diff Comments Fund 350
3590 North Bay Dr Improvements 0 69,430 0 0 0 0 0 %
3591 Metcalf Ln Improvements 0 20,739 0 0 0 0 0 %3592 Lintner Rd Improvements 0 25,384 0 0 0 0 0 % 3593 Daisy Ln Improvements 0 17,997 0 0 0 0 0 %
3594 Delamar Dr Improvements 0 13,621 0 0 0 0 0 %
3595 Poppy Way Improvements 0 15,589 0 0 0 0 0 %
3596 Bayview Rd Improvements 0 13,114 0 0 0 0 0 %
3597 Forest Rd Improvements 0 179,013 0 0 0 0 0 %
3598 Gibraltor Ln Improvements 0 18,769 0 0 0 0 0 %
3599 Oak St Improvements 0 97,714 0 0 0 0 0 %
3600 Fox Dr Improvements 0 22,209 0 0 0 0 0 %3601 Sheephorn Rd Improvements 0 123,588 0 0 0 0 0 %3602 Yosemite Dr Improvements 0 311,676 0 0 0 0 0 % 3603 Sand Canyon Rd Improvements 0 185,897 0 0 0 0 0 %
3604 Georgia St Improvements 0 56,995 0 0 0 0 0 %
3605 Douglas St Improvements 0 0 0 14,836 14,836 0 0 %
3606 Teakwood Dr Improvements 0 0 0 255,716 255,716 0 0 %3607 Juniper Dr Improvements 0 0 0 36,628 36,628 0 0 %3608 Street Sign Reinforcement Proj 0 0 0 0 0 75,000 75,000 % 3609 Drainage Master Plan 0 0 0 0 0 200,000 200,000 %
3610 Sign Inventory 0 0 0 0 0 150,000 150,000 %
3620 Street/Drainage Improvements 9,938 0 2,025,000 558,489 558,489 1,799,000 (226,000) -11.2% 3636 Moonridge Realign/Roundabouts 96,465 2,802,064 0 6,587,936 6,587,936 0 0 % 3637 Stanfield "SMORE" Project 1,050 0 0 0 0 0 0 %
Total Capital Outlay 1,238,501 4,155,264 2,175,000 8,569,725 8,569,725 2,374,000 199,000 9.1% Total Expenses 1,238,501 4,155,264 2,175,000 8,569,725 8,569,725 2,374,000 199,000 9.1%STREET IMPROVEMENT FUND 0 0 0 0 0 0 0 % Refer to Capital Improvement Plan for detailed project information and funding.

FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Page 99 City of Big Bear Lake
5‐Year Capital Replacement / Improvement Plan (CIP)
Fiscal Year 2023‐24 through 2027‐28
No. Project Name 23/24 24/25 25/26 26/27 27/28 5‐Year Total

STREETS
A.1 Annual Street Rehabilitation 1, $ 799,000 $ 1,899,000 $ 1,900,000 $ 1,899,000 $ 1,900,000 $ 9,397,000 A.2 Annual Crack Seal of City Streets 50,000 $ $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000 A.3 Annual Citywide Line Striping 100,000 $ $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 A.4 Street Sign Reinforcement 75,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 75,000 A.5 Drainage Master Plan 200,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 200,000 A.6 Sign Inventory 150,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 150,000 $ 2,374,000 $ 2,049,000 $ 2,050,000 $ 2,049,000 $ 2,050,000 $ 10,572,000 Proposed Funding
General Fund 996,000 $ $ 851,480 $ 1,008,162 $ 1,073,430 $ 1,172,800 $ 5,101,872 Sanitation Fund 250,000 $ $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,250,000 Measure I ‐ Local 803,200 $ $ 816,480 $ 653,848 $ 579,300 $ 470,400 $ 3,323,228 RMRA 124,800 $ $ 131,040 $ 137,990 $ 146,270 $ 156,800 $ 696,900 Development Impact Fees ‐ Drainage 200,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 200,000 $ 2,374,000 $ 2,049,000 $ 2,050,000 $ 2,049,000 $ 2,050,000 $ 10,572,000

FACILITIES
B.1 Performing Arts Center Restroom Improvements 350,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 350,000 B.2 Bartlett Parking Lot Lighting Upgrades $ ‐ $ ‐ 400,000 $ ‐ $ ‐ $ $ 400,000 B.3 Village Drive and Stocker Road Sidewalk Improvements 275,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 275,000B.4 Civic Center Roof Replacement 1,000,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 1,000,000 B.5 Civic Center Generator & ATS Replacement 400,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 400,000 B.6 City Hall Repairs 135,000 $ $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 535,000 B.7 Public Parking Lot Assessment & Improvements 25,000 $ ‐ $ $ 200,000 $ 200,000 $ 200,000 $ 625,000B.8 Above Ground Fuel Tank 400,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 400,000 $ 2,585,000 $ 500,000 $ 300,000 $ 300,000 $ 300,000 $ 3,985,000 Proposed FundingGeneral Fund 2,285,000 $ $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 2,685,000 Measure Y TOT 130,872 $ $ 400,000 $ 200,000 $ 200,000 $ 200,000 $ 1,130,872 Development Impact Fees ‐ Parkland $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Community Development Block Grant 169,128 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 169,128 $ 2,585,000 $ 500,000 $ 300,000 $ 300,000 $ 300,000 $ 3,985,000

FISCAL YEAR
FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Appendix A-1 No. Project Name 23/24 24/25 25/26 26/27 27/28 5‐Year Total

FISCAL YEAR

TRAILS/PARKS
C.1 Boulder Bay Park Walkway Improvements 300,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 300,000 C.2 Boulder Bay Park Concrete Curb 56,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 56,000 C.3 Veteran's Park Parking Lot Lighting ‐ $ $ ‐ 165,000 $ ‐ $ ‐ $ $ 165,000 C.4 Gazebo at Boulder Bay Park $ ‐ $ ‐ 150,000 $ ‐ $ ‐ $ $ 150,000C.5 Rathbun Creek Trail Phase 3 1,591,600 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 1,591,600 C.6 Rathbun Creek Trail Head Restroom and Parking Lot $ ‐ ‐ $ $ ‐ 660,000 $ ‐ $ $ 660,000 C.7 SMORE Trail Part II ‐ Division Creek 610,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 610,000 C.8 Rathbun Creek Trail Segment 2 $ ‐ ‐ $ ‐ $ $ ‐ 1,160,000 $ $ 1,160,000 C.9 Stanfield Cutoff Parking Lot 400,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 400,000 $ 2,957,600 $ 315,000 $ 660,000 $ ‐ 1,160,000 $ $ 5,092,600 Proposed FundingMeasure Y TOT 2,918,652 $ $ 315,000 $ 660,000 $ ‐ 1,160,000 $ $ 5,053,652 CDBG 38,948 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 38,948 $ 2,957,600 $ 315,000 $ 660,000 $ ‐ 1,160,000 $ $ 5,092,600

SANITATION
D.1 Sanitary Sewer Cured‐in‐Place Pipe (CIPP) $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 1,500,000 D.2 Generator and Automatic Transfer Switch (ATS) Replacement 125,000 $ $ 125,000 $ 125,000 $ 125,000 $ 125,000 $ 625,000 D.3 Wet Well Rehabilitation $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 D.4 Sewer Cleaning & Inspection Project 200,000 $ $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000,000 D.5 Cottage Lane Sewer Line Replacement 200,000 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 200,000 $ 925,000 $ 725,000 $ 725,000 $ 725,000 $ 725,000 $ 3,825,000 Proposed FundingSanitation Fund 925,000 $ $ 725,000 $ 725,000 $ 725,000 $ 725,000 $ 3,825,000 $ 925,000 $ 725,000 $ 725,000 $ 725,000 $ 725,000 $ 3,825,000

EQUIPMENT AND VEHICLES
E.1 Vehicle Replacements $ 350,000 $ 195,000 $ 195,000 $ 195,000 $ 195,000 $ 1,130,000 E.2 Heavy Equipment 650,000 $ $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 1,250,000 $ 1,000,000 $ 345,000 $ 345,000 $ 345,000 $ 345,000 $ 2,380,000 Proposed Funding
General Fund $ 935,000 $ 280,000 $ 345,000 $ 345,000 $ 345,000 $ 2,250,000 General Fund Vehicle Reserve $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Sanitation Fund $ 65,000 $ ‐ 65,000 $ ‐ $ ‐ $ $ 130,000 Sanitation Vehicle Reserve $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ $ 1,000,000 $ 345,000 $ 345,000 $ 345,000 $ 345,000 $ 2,380,000 TOTAL PLANNED EXPENDITURES 9,841,600 $ $ 3,934,000 $ 4,080,000 $ 4,579,000 $ 3,420,000 $ 25,854,600 FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Appendix A-2 No. Project Name 23/24 24/25 25/26 26/27 27/28 5‐Year Total

FISCAL YEAR

TOTAL PROPOSED FUNDING
General Fund 4,216,000 $ $ 1,231,480 $ 1,453,162 $ 1,518,430 $ 1,617,800 $ 10,036,872 Sanitation Fund 1,240,000 $ $ 1,040,000 $ 975,000 $ 975,000 $ 975,000 $ 5,205,000Measure I ‐ Local $ 803,200 $ 816,480 $ 653,848 $ 579,300 $ 470,400 $ 3,323,228 RMRA $ 124,800 $ 131,040 $ 137,990 $ 146,270 $ 156,800 $ 696,900 Development Impact Fees ‐ Drainage $ 200,000 $ ‐ $ ‐ $ ‐ $ ‐ $ 200,000 Measure Y TOT $ 3,049,524 $ 715,000 $ 860,000 $ 1,360,000 $ 200,000 $ 6,184,524Community Development Block Grant $ 208,076 $ ‐ $ ‐ $ ‐ $ ‐ $ 208,076 Development Impact Fees ‐ Parkland $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ TOTAL PROPOSED FUNDING $ 9,841,600 $ 3,934,000 $ 4,080,000 $ 4,579,000 $ 3,420,000 $ 25,854,600 FY 2023-24 Proposed Budget City Council Meeting May 24, 2023 Appendix A-3 ATTACHMENT 2

RESOLUTION NO. 2023-XX
RESOLUTION AMENDING THE FISCAL YEAR 2022-23

ADOPTED BUDGET
WHEREAS, the City of Big Bear Lake was incorporated on November 28, 1980; and WHEREAS, the City Council adopted the Fiscal Year 2022-23 budget on June 6, 2022, and WHEREAS, it has become necessary to amend the adopted budget to include the adjustments contained in the schedule attached hereto resulting in a net increase in resources of $1,564,500.

NOW, THEREFORE, BE IT RESOLVED BY the City Council of the City of Big Bear Lake hereby amends the adopted budget for Fiscal Year 2022-23 as shown in the schedule attached hereto.

PASSED, APPROVED AND ADOPTED this 24th day of May, 2023.

Randall Putz, Mayor
ATTEST:

Erica Stephenson, City Clerk

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

CITY OF BIG BEAR LAKE )
I, Erica Stephenson, City Clerk of the City of Big Bear Lake, California, do hereby certify that the whole number of the City Council of the said City is five; that the foregoing resolution, being Resolution No. 2023-XX was duly passed and adopted by the said City Council and attested by the City Clerk of said City, all at a regular meeting of the said City held on the 24th day of May, 2023 and that the same was so passed and adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Erica Stephenson, City Clerk
Current Proposed Proposed
Budget Increase (Decrease) Budget Description of Proposed Adjustment General Fund
Revenue
Transient Occupancy Tax 5,001,000 2,700,000 7,701,000 Projection ahead of conservative budget Contractual Reimbursements 200,000                          ‐ (200,000) BBMR assumed responsibility for TMP Transfer In‐COPS (770) 100,000 155,000 255,000 Law Enforcement Winter Storm Response & Equipment 5,301,000 2,655,000 7,956,000
Expense
Contractual Services‐OT 100,000 150,000 250,000 Law Enforcement Winter Storm Response COPS Grant Expenditures ‐ 5,000 5,000 Law Enforcement Equipment Contract Svcs ‐ Reimb BBMR 200,000                          ‐ (200,000) BBMR assumed responsibility for TMP Snow Removal 850,000 1,200,000 2,050,000 Winter Storm Response Professional Services 610,000 (300,000) 310,000 Set‐aside General Plan Amendment General Plan Set‐Aside ‐ 300,000 300,000 Set‐aside General Plan Amendment 1,760,000 1,155,000 2,915,000
Net Change to General Fund 1,500,000
Measure Y Transient Occupancy Tax (TOT)
Revenue
Transient Occupancy Tax 1,666,000 900,000 2,566,000 Projection ahead of conservative budget 1,666,000 900,000 2,566,000
Expense
‐ ‐                                    ‐                             ‐ ‐                                    ‐ Net change to Measure Y 900,000
FY 2022‐23 Mid‐year Budget Adjustments
Current Proposed Proposed
Budget Increase (Decrease) Budget Description of Proposed Adjustment FY 2022‐23 Mid‐year Budget Adjustments
Supplemental Law Enforcement Services Fund
Revenue
Interest earnings / growth factor 141,300 30,000 171,300 Projected revenue adjustment based on current yield 141,300 30,000 171,300
Expense
Transfer Out‐General (110) 100,000 155,000 255,000 Law Enforcement Winter Storm Response & Equipment 100,000 155,000 255,000
Net change to SLEFS / COPS (125,000)
PEG Access Fund
Revenue
‐ ‐                                    ‐                             ‐ ‐                                    ‐ Expense
Capital Outlay 5,000 50,000 55,000 Dais improvements
Transfers Out‐Cap Project (321) 200,000                          ‐ (200,000) No planned infrastructure enhancement at this time 200,000                          ‐ (200,000)
Net change to PEG (200,000)
Current Proposed Proposed
Budget Increase (Decrease) Budget Description of Proposed Adjustment FY 2022‐23 Mid‐year Budget Adjustments
Property Lease General Operations Establish New Fund ‐ Lease entered into August 2022 Revenue
Rental Income ‐ 60,000 60,000 Residential & commercial property leases ‐ 60,000 60,000
Expense
Capital Outlay ‐ 50,000 50,000 Structure demolition
‐ 50,000 50,000
Net change to Property Lease 10,000
Tourism Business Improvement District (TBID) Accounting requirement ‐ establish budget Revenue
Assessments & Collection Fees ‐ 4,870,000 4,870,000 Resort & Lodging assessments ‐ 4,870,000 4,870,000
Expense
Administration & Collection Fees ‐ 96,400 96,400
Pass through to Owners Association ‐ 5,395,000 5,395,000 ‐ 5,395,000 5,395,000
Net change to TBID (525,000)
State Pass‐through Fees Accounting requirement ‐ establish budget Revenue
Restricted Revenue ‐ 5,200 5,200 Retained pursuant to statute ‐ restricted revenue ‐ 5,200 5,200
Expense
Training & Services ‐ 700 700 Statutory ADA & seismic program costs ‐ 700 700
Net change to Measure Y 4,500
Net increase in Resources 1,564,500
Accounting requirement ‐ establish budget.

Pass through includes beginning fund balance.

ATTACHMENT 3
Standard Contract Page 1 of 4

THE INFORMATION IN THIS BOX IS NOT A PART OF THE CONTRACT AND IS FOR COUNTY USE ONLY Sheriff/Coroner/Public Administrator
Department Contract Representative Kelly Welty, Chief Deputy Director of Sheriff’s Administration
Telephone Number (909) 387-0640
Contractor City of Big Bear Lake
Contractor Representative Erik Sund, City Manager
Telephone Number (909) 866-5832
Contract Term 07/01/2023 through 06/30/2024
Original Contract Amount $5,973,037
Amendment Amount ---------------
Total Contract Amount $5,973,037
Cost Center 4414201000
IT IS HEREBY AGREED AS FOLLOWS:

AMENDMENT No. 31
Effective July 1, 2023, Contract No. 94-521 to provide law enforcement service to the City of Big Bear Lake is hereby amended by replacing Schedule A referred to in Section II. CONSIDERATION, with the Schedule A attached hereto and incorporated by reference.

Except as amended, all other terms and conditions of this contract remain as stated therein.

Contract Number
94-521 A-31
SAP Number
N/A
Revised 1/10/23 Page 2 of 4
[With the exception of signatures, this page is intentionally left blank].

FOR COUNTY USE ONLY
Approved as to Legal Form Reviewed for Contract Compliance Reviewed/Approved by Department Richard D. Luczak, Deputy County Counsel Kelly Welty, Chief Deputy Director of Sheriff’s Administration
Date Date Date
SAN BERNARDINO COUNTY City of Big Bear Lake
(Print or type name of corporation, company, contractor, etc.) By
Dawn Rowe, Chair, Board of Supervisors (Authorized signature - sign in blue ink) Dated: Name Erik Sund
SIGNED AND CERTIFIED THAT A COPY OF THIS (Print or type name of person signing contract)

DOCUMENT HAS BEEN DELIVERED TO THE
CHAIRMAN OF THE BOARD Title City Manager
Lynna Monell
Clerk of the Board of Supervisors
San Bernardino County
(Print or Type)
By Dated:

Deputy
Address 39707 Big Bear Blvd., P.O. Box 10000
Big Bear Lake, CA 92315
Revised 1/10/23 Page 3 of 4

SCHEDULE A
Law Enforcement Services Contract
City of Big Bear Lake
2023-24
CHANGE: ADD 1 Deputy Sheriff (non-relief), 1 Marked Unit, 1 HT Radio, 1 Taser, Less: MPSA FY 2023-24
COST

0.50 - Lieutenant $ 199,658 1

2.00 - Sergeant $ 677,664 1

1.11 - Detective/Corporal $ 316,050 1

9.97 - Deputy Sheriff Tier 2 $ 2,360,946 1

4.00 - Deputy Sheriff (non-relief) (1-Effective 07-01-2023) $ 947,220 1

2.00 - Sheriff’s Service Specialist $ 175,222 1

3.02 - Office Specialist $ 244,073 1

3.00 - Marked Unit $ 57,945 2

4.00 - 4X4 SUV Marked Unit (1-Effective 07-01-2023) $ 90,937 2

2.00 - Unmarked Unit $ 15,936 2

2.00 - Pickup truck $ 16,937 2

1.00 - Truck - Donated $ 1,613 3

1.00 - Citizen Patrol Donated SUV (Equip & Comm Only) $ 1,613 3 Dispatch Services $ 281,223 1
Dispatch Services - City Code Enforcement / Animal Control $ 18,882 1

18.00 - HTs (Amortization, Access & Maintenance) $ 25,146

15.00 - Taser Replacement (Amortized over 5-years) $ 5,040 Administrative Support $ 24,204
Office Automation $ 57,834
Vehicle Insurance $ 12,855
Personnel Liability & Bonding $ 325,774
Workers' Comp Experience Modification $ 30,449
County Administrative Cost $ 85,816
Cost for FY2023-24 $ 5,973,037 1,3,4
Monthly Payment Schedule
$497,754
2nd through 12th payments due the 5th of each month: $497,753 1 2
3 4 Services and supplies will be billed to the City on a quarterly invoice.

Vehicle costs do not include fuel and maintenance. The City is responsible for fuel, repair and maintenance of all contract vehicles, including collision damage. All fuel, repair and maintenance costs incurred by the County will be billed to the City on a quarterly invoice.

No replacement cost is included for grant funded or donated vehicles.

Personnel costs include salary and benefits and are subject to change by Board of Supervisors’ action. Changes in salary and benefit costs will be billed to the City on a quarterly invoice.

LEVEL OF SERVICE
1st payment due July 15, 2023:

Revised 1/10/23 Page 4 of 4

SCHEDULE A
Law Enforcement Services Contract
City of Big Bear Lake
2023-24
Additional Costs Billed Quarterly:

The City will be billed on a quarterly basis for the following items:
• Increase to salaries and benefits resulting from Board of Supervisors-approved changes to Memorandums of Understanding with the County’s various employee organizations. • Actual overtime cost.
• Actual on-call cost (on call pay for safety employees for 2023-24 is $195 per week). • Actual cost of vehicle fuel, repair and maintenance, including the cost of collision repair. • Actual costs of services and supplies.

SAFETY: GENERAL:

Lieutenant - 0.50 Sheriff’s Service Specialist - 2.00
Sergeant - 2.00 Office Specialist - 3.02
Detective/Corporal - 1.11 Dispatchers - 2.23
Deputy Sheriff - 9.97 7.25
Deputy Sheriff - Traffic Car - 4.00

17.58 DONATED VEHICLES LIST:

VEHICLES: Polaris ATV - 1 *
Marked Patrol Units - 3 Ford Escape - Citizen Patrol - 1 * Marked Patrol Units-4x4 SUV - 4 Chevrolet Silverado Truck - 1 * Safety Unmarked Units - 2 Radar/Message Trailers - 2 *
Pickup Trucks - 2 5 *
Donated Vehicles-Ins Only - 5 *
16 * (Included for insurance costs only)

LEVEL OF SERVICE SUMMARY

Big Bear Lake City CouncilMay 24, 2023

Big Bear Lake City Council
May 24, 2023