2017 2018 2019 2020 2021 2022
$ 1,827,166 $ 1,827,166 $ 1,827,166 $ 2,639,835 $ 2,639,835 $ 2,639,835 337,960 994,288
5,829,209 5,896,731 6,008,444 7,927,047 7,970,931 8,133,231 632,269 672,095 672,095 704,826 730,716 730,716
17,604,230 18,658,272 19,090,206 20,778,848 22,393,322 23,036,768 25,892,874 27,054,264 27,597,911 32,050,556 34,072,764 35,534,838 (6,390,256) (6,885,318) (7,406,125) (7,946,714) (9,203,652) (9,204,955) 19,502,618 20,168,946 20,191,786 24,103,842 24,869,112 26,329,883 $ 247,691 $ 247,691 $ 247,691 $ 247,691 $ 247,691 $ 247,691 1,365,319 3,424,198
574,387 574,387 574,387 574,387 574,387 582,135
897,367 905,220 905,220 910,068 861,814 861,814
12,570,229 12,703,866 12,978,756 13,415,422 13,639,027 13,829,470 14,289,674 14,431,164 14,706,054 15,147,568 16,688,238 18,945,308 (8,645,646) (9,125,584) (9,576,239) (10,012,570) (10,397,929) (10,768,681) $ 5,644,028 $ 5,305,580 $ 5,129,815 $ 5,134,998 $ 6,290,309 $ 8,176,627 113
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GLOSSARY and ACRONYMS
GLOSSARY OF TERMS
Accounting System The total structure of records and procedures which identify, record, classify, summarize and report information on the financial position and results of operations of a government.
Accrual Accounting Basis of accounting used in proprietary fund types (enterprise and Internal Service funds) and in government-wide financial statements; statements include all economic resources of fund, including capital assets and long-term debt.
Adoption Formal action by the City Council, which sets the spending plan for the fiscal year.
Appropriation A legal authorization granted by the City Council to expend monies, and incur obligations for specific purposes.
Assessed Property Value The dollar value set upon real estate or other property by the County Assessor.
Audit A view of the City's accounts by internal audit staff or an independent auditing firm to substantiate fiscal year-end fund, salaries, reserves, and cash on hand.
Balanced Budget A budget with no budget deficits, but could possibly have a budget surplus.
Bonds A certificate of debt issued by an entity, guaranteeing payment of the original investment, plus interest, by a specified future date.
Budget An annual financial plan that identifies estimated revenues, specific types and levels of services to be provided, and establishes the amount of money which can be spent.
Budgetary Control The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available
appropriations and revenues.
CalPERS The California Public Employees’ Retirement System (CalPERS) is an agency in California that manages pension and health benefits to its 2 million members. Members include school, public agency and state members.
Capital Improvement Plan (CIP) Annual appropriations in the City's budget for capital improvement projects such as street or park improvements, building construction, and various kinds of major facility
GLOSSARY and ACRONYMS
maintenance. Capital improvement projects are supported by a five-year expenditure plan, which details funding sources and expenditure amounts. They are often multi-year projects which require funding beyond the one-year period of the annual budget.
Consumer Price Index (CPI) A statistical description of price levels provided by the U.S.
Department of Labor. The change in this index from year to year is used to measure the cost of living and economic inflation.
Contingency A budgetary reserve set aside for emergency or unanticipated expenditures, revenue shortfalls and/or unknown expenditures; also referred to as appropriated reserves.
Debt Service The payment of principal and interest on borrowed fund, such as bonds.
Deficit An excess of expenditures or expenses over revenues.
Departments/Divisions/Activities The budget organizes departmental expenditures into functional budget/organizational units called divisions. Each division contains an "activity summary" which describes the major services being provided and the personnel/financial resources required to provide the service.
Depreciation An accounting method of allocating the cost of a tangible or physical asset over its useful life or life
expectancy. Depreciation represents how much of an asset's value has been used up.
Enterprise Fund A type of fund established for the total costs of those governmental facilities and services which are operated in a manner similar to private enterprises. These programs are entirely or predominantly self-supporting. The City enterprise funds are the water and sewer funds.
Expenditure The actual payment for goods and services.
Franchise Fee A regulatory fee charged to utility companies for the privilege of doing business in the City of Buellton. For example, Comcast, Marborg, PG&E and SoCal Gas.
Fiduciary Fund Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations other governmental units and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private-purpose funds, and agency funds.
GLOSSARY and ACRONYMS
Fiscal Year The period designated by the City for the beginning and ending of financial transactions. The City of Buellton's fiscal year begins July 1 and ends June 30 of each year.
Fringe Benefits These include employee retirement, health, dental and vision insurance, workers compensation, uniforms and deferred
compensation plans.
Full-time Equivalence (FTE) The hours worked by one employee on a full-time basis. The concept is used to convert the hours worked by several parttime employees into the hours worked by full-time employees.
On an annual basis, an FTE is considered to be 2,080 hours, which is calculated as: 8 hours per day x 5 work days per week.
Fund An accounting entity with a set of self-balancing revenue and expenditure accounts used to record the financial affairs of a governmental organization.
Fund Balance The difference between the assets (revenues and other resources) and liabilities (expenditures incurred or committed to) of a particular fund. Accumulated surplus of revenue over expenditures (equity) in the governmental funds.
Generally Accepted Accounting
Principles (GAAP) Uniform minimum standards and guidelines for accounting and reporting. These standards govern the form and content of the annual financial statements of an entity. The primary
authoritative body on the application of GAAP to state and local governments is the Governmental Accounting Standards Board (GASB).
General Fund The fund used to account for all financial resources except those required to be accounted for in another fund (e.g., enterprise or grant funds). Usually, the General Fund is the largest fund in a municipality.
Grants Contributions of cash or other assets from another governmental agency to be used or expended for a specified purpose, activity or facility.
Infrastructure Facilities on which the continuance and growth of a community depend, such as roads, water lines, sewers, public buildings, parks and so forth.
Interfund Transfer Money transferred into another fund to finance operations or capital projects.
GLOSSARY and ACRONYMS
Lease-Purchase Agreement Contractual agreements which are termed leases, but whose lease amount is applied to the purchase.
Levy (verb) To impose taxes, special assessments or service charges for the support of governmental activities; (noun) The total amount of taxes, and/or special assessments and/or service charges imposed by a governmental agency.
Long-Term Debt Debt with a maturity of more than one year after the date of issue.
Maintenance of Effort (MOE) The required amount of discretionary expenditures to maintain city streets and roads.
Major Fund Funds whore revenues, expenditures/expenses, assets or liabilities (excluding extraordinary items) are at least 10 percent of corresponding totals for all governmental or
enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds.
Modified Accrual Basis of accounting used in governmental funds which focuses on current, available resources or a “working capital” approach; fund statements exclude long-term capital assets and debt.
Municipal Code City Council approved ordinances currently in effect.
Objective Desired output oriented accomplishments which can be measured and achieved within a given time frame.
Objects of Expenditure The individual expenditure accounts used to record each type of expenditure City operations may incur. For budgeting purposes, objects of expenditure are categorized into groups of similar types of expenditures called major categories of expenditure.
The principal objects of expenditure used in the budget are:
Employee Services - Salaries and fringe benefits paid to City employees. Includes items such as vision, health, dental insurance, retirement and deferred compensation.
Operating and Maintenance Charges - Supplies and other materials and services used in the normal operations of City departments. Includes items such as books, chemicals and construction materials, consultant contracts and internal service fund charges, advertising, travel and utilities.
Minor Capital Outlay - A budget category which budgets all equipment having a unit cost of more than $500 and an
GLOSSARY and ACRONYMS
estimated useful life of more than one year. This includes furniture, automobiles, machinery, equipment and other
relatively minor fixed assets.
Operating Budget Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing acquisition, spending and service delivery activities of a government are controlled.
Operating Expenditures Expenditures for salaries, material and supplies, services which are ordinary through its normal operations.
Operating Revenue Annual income received by the City through sources such as taxes, fines, fees, grants, charges for current services or other revenues that can be used to finance operations or capital assets.
Ordinance A formal legislative enactment by the governing board (City Council) of a municipality. If it is not in conflict with any higher form of law, it has the full force and effect of law within the boundaries of the municipality to which it applies.
Performance Measure Achievement of the objective/advances the organization has towards a corresponding goal.
Reserve An account used to record a portion of the fund balance as legally segregated for a specific use.
Resolution A special or temporary order of a legislative body requiring less formality than an ordinance.
Special Revenue Funds Revenues are restricted/committed for specific purposes (other than debt or capital). Ex. Gas Tax and Measure A.
Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include charges for services rendered only to those paying for such charges as sewer or water service.
Transfers In/Out Payments from one fund to another fund, primarily for work or services provided.
Unfunded Accrual Liability (UAL) (UAL) obligation represents the market value of the assets. minus the discounted value of the future liabilities. When a plan or pool's Market Value of. Assets is less than the
Actuarial Accrued Liability, the difference is the plan or pool's UAL.
GLOSSARY and ACRONYMS
ACRONYMS
ACFR Annual Comprehensive Financial Report
CalPERS California Public Employees’ Retirement
System
CERT Community Emergency Response Team
CIP Capital Improvement Plan
CJPIA California Joint Powers Insurance
Authority
COLA Cost of Living Adjustment
COPS Citizens’ Option for Public Safety
DCP Deferred Compensation Plan
FEMA Federal Emergency Management Agency
FOG Fats, Oils and Grease
FTE Full-time Equivalence
FY Fiscal Year
GAAP Generally Accepted Accounting
Principles
GASB Governmental Accounting Standards
Board
GFOA Governmental Finance Officers
Association of the United States and
Canada
HSC Healthy and Safety Code
IWD Industrial Waste Discharge
LAFCO Local Agency Formation Commission
LAIF Local Agency Investment Fund
LTF Local Transportation Fund
MC Medicare
MOE Maintenance of Effort
NPDES National Pollutant Discharge Elimination
System
OPEB Other Post-Employment Benefits
RDA Redevelopment Agency
RMRA Road Maintenance and Rehabilitation
Account
SB1 Senate Bill No.1: Road Repair and
Accountability Act of 2017
SBCAG Santa Barbara County Association of
Governments
SCADA Supervisory Control and Data Acquisition
SEMP Socio-Economic Mitigation Program
SGMA Sustainable Groundwater Management
Act
SS Social Security
STA State Transit Assistance
TDA Transportation Development Act
TOT Transient Occupancy Tax
UAL Unfunded Accrued Liability
VLF Vehicle License Fee
WTP Water Treatment Plant
WWTP Wastewater Treatment Plant
Percent
Used
69,791.02 104.31%
-1,601.20 97.42%
48,570.94 115.76%
480,723.93 117.13%
692,382.33 119.23%
18,756.53 138.20%
[1] 1,308,623.55 115.48%
450.00 141.67%
7,350.00 181.67%
100.00 #DIV/0!
5.00 #DIV/0!
1,170.00 #DIV/0!
105.00 #DIV/0!
[2] 9,180.00 190.03%
-174.40 97.48%
2,278.70 156.97%
3,691.00 100.67%
5,284.85 103.39%
0.00 100.00%
-2,117.35 94.71%
-610,253.00 0.00%
47,066.50 149.08%
[3] -554,223.70 56.06%
77,760.17 164.80%
8,784.50 275.69%
-6,385.00 36.15%
8,370.00 317.97%
35.00 102.26%
94,287.00 #DIV/0!
-289,653.00 0.00%
193.00 185.78%
[4] -106,608.33 75.16%
6,421.35 171.75%
4,854.40 #DIV/0!
[7] 11,275.75 171.75%
1,189.68 496.56%
3,099.04 141.32%
[5] 4,288.72 154.98%
599.00 100.80%
1,589.12 101.49%
62,182.00 62,182.00 60,580.80
001-41020 Franchise Fees 308,265.00 308,265.00 356,835.94 001-41025 Sales Tax 2,805,724.00 2,805,724.00 3,286,447.93 001-41035 Transient Occupancy Tax 2,856,358.00 3,600,000.00 4,292,382.33 FY 2021-22 Revenue and Expenditures
City of Buellton, CA Governmental Funds
For Fiscal: 2021-22 Period Ending: 06/30/2022
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Category: 410 - Taxes
001-41005 Property Taxes - Secured 1,620,844.00 1,620,844.00 1,690,635.02 001-41010 Property Taxes - Unsecured
001-41040 Property Transfer Tax 49,106.00 49,106.00 67,862.53 Category: 410 - Taxes Total: 7,702,479.00 8,446,121.00 9,754,744.55 Category: 420 - Fees & Permits
001-42010 Zoning Clearance 1,080.00 1,080.00 1,530.00
001-42015 Small Permits 9,000.00 9,000.00 16,350.00
001-49566 Home Occupation Permit 0.00 0.00 100.00
001-49585 Miscellaneous Permits 0.00 0.00 5.00
001-49632 Time Extension Fees 0.00 0.00 1,170.00
Category: 420 - Fees & Permits Total: 10,080.00 10,080.00 19,260.00 Category: 430 - Revenues From Other Agencies
001-43005 Motor Vehicle in Lieu Tax 4,000.00 4,000.00 6,278.70 001-43010 MV License Fee Compensation 552,716.00 552,716.00 556,407.00 001-43015 COPS grant 156,000.00 156,000.00 161,284.85
001-43040 Beverage Container Grant 5,000.00 5,000.00 5,000.00 001-41015 Homeowners Exemptions 6,920.00 6,920.00 6,745.60 001-43055 OTS Grant 40,000.00 40,000.00 37,882.65
032-43060 ARPA Funding 0.00 610,253.00 0.00
Category: 430 - Revenues From Other Agencies Total: 860,533.00 1,470,786.00 916,562.30 Category: 440 - Charges for Current Services
001-44005 Buellton Recreation Program 120,000.00 120,000.00 197,760.17 8,950.00 15,371.35
001-44010 Recreation Program 50/50 5,000.00 5,000.00 13,784.50 001-44015 Buellton Rec Program Trips 10,000.00 10,000.00 3,615.00 001-44020 Park Reservation Fees 3,840.00 3,840.00 12,210.00 001-44025 Event Application Fee/Temp Use 1,550.00 1,550.00 1,585.00 024-47010 Traffic Mitigation Fees 0.00 0.00 105.00
Category: 442 - Misc Total: 8,950.00 8,950.00 20,225.75 023-44310 Housing Fees 225.00 225.00 418.00
001-44045 Lease Revenue - Principal 0.00 0.00 94,287.00 025-44040 Transfer from Reserves 249,653.00 289,653.00 0.00 Category: 440 - Charges for Current Services Total: 390,268.00 430,268.00 323,659.67 Category: 442 - Misc
001-44250 Miscellaneous 8,950.00
Category: 471 - Gas Tax
025-47110 Surface Transportation Program 75,000.00 75,000.00 75,599.00 025-47116 SB1 - Local Streets & Roads 106,577.00 106,577.00 108,166.12 Category: 450 - Fines & Penalties
001-45005 Criminal Fines & Penalties 300.00 300.00 1,489.68 001-45010 Fines & Fees 7,500.00 7,500.00 10,599.04
Category: 450 - Fines & Penalties Total: 7,800.00 7,800.00 12,088.72 001-44035 Cost Reimbursement 95,897.00 95,897.00 142,963.50 001-49569 Insurance Refund-Gen Liability 0.00 0.00 4,854.40
Percent
Used
-1,350.94 95.70%
-375.76 98.17%
-1,026.85 97.22%
0.00 100.00%
-5,335.07 88.92%
[3] -5,900.50 98.16%
1,168.18 125.39%
-30,000.00 0.00%
[3] -28,831.82 16.67%
-25,579.00 0.00%
-42,700.00 14.60%
[3] -68,279.00 9.66%
90,509.03 123.18%
[3] 90,509.03 123.18%
-96,577.96 -1107.22%
-88,734.68 -4.39%
-2,820.55 -182.06%
-214.46 -168.08%
-2,478.99 -158.23%
-1,145.30 -257.91%
-158.29 -147.33%
-4,204.12 -264.94%
-2,260.83 #DIV/0!
-938.06 #DIV/0!
[6] -199,533.24 106.61%
-2,316,696.00 0.00%
[8] 70,878.66 #DIV/0!
[h] 0.00 100.00%
-456,115.00 0.00%
[h] -237,506.76 49.91%
[h] -1,505,854.77 39.44%
[h] -539,699.78 31.18%
-2,012,286.00 0.00%
-10,000.00 0.00%
-9,255,773.75 15.86%
40,000.00 0.00%
40,000.00 0.00%
40,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
Budget Report For Fiscal: 2021-22 Period Ending: 06/30/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
025-47120 Gas Tax 2105 31,389.00 31,389.00 30,038.06
025-47125 Gas Tax 2106 20,525.00 20,525.00 20,149.24
025-47130 Gas Tax 2107 36,920.00 36,920.00 35,893.15
025-47135 Gas Tax 2107.5 2,000.00 2,000.00 2,000.00
025-47140 Gas Tax 2103/R & T 7360 48,171.00 48,171.00 42,835.93 Category: 471 - Gas Tax Total: 320,582.00 320,582.00 314,681.50 Category: 473 - Local Transportation
027-47310 LTF - Bikeways 4,601.00 4,601.00 5,769.18
027-47311 Transfer from Bikes and Ped 30,000.00 30,000.00 0.00 Category: 473 - Local Transportation Total: 34,601.00 34,601.00 5,769.18 Category: 474 - Transportation Planning
027-47415 Transfer from General Fund 25,579.00 25,579.00 0.00 029-47410 STA Funding 50,000.00 50,000.00 7,300.00
-1,820.55
024-44105 Interest 80.00 80.00 -134.46
025-44105 Interest 960.00 960.00 -1,518.99
Category: 474 - Transportation Planning Total: 75,579.00 75,579.00 7,300.00 Category: 475 - Measure A
031-47510 Measure A 390,478.00 390,478.00 480,987.03
Category: 475 - Measure A Total: 390,478.00 390,478.00 480,987.03 Category: 490 - Use of Monies & Properties
001-44105 Interest 35,000.00 8,000.00 -88,577.96
001-44040 Transfer from Reserves 2,316,696.00 2,316,696.00 0.00 027-44105 Interest 320.00 320.00 -825.30
029-44105 Interest 64.00 64.00 -94.29
031-44105 Interest 1,152.00 1,152.00 -3,052.12
032-44105 Interest 0.00 0.00 -2,260.83
001-49010 Rent
001-49737 Capital Lease Proceeds 0.00 0.00 70,878.66
027-49690 Transfer from Other Funds 63,000.00 63,500.00 63,500.00 075-44105 Interest Revenue 0.00 0.00 -938.06
Category: 490 - Use of Monies & Properties Total: 123,576.00 96,576.00 -102,957.24 Category: 495 - Client Review
85,000.00 85,000.00 -3,734.68
023-44105 Interest 1,000.00 1,000.00
031-49736 Transfer from Reserves 455,615.00 456,115.00 0.00 092-49726 Transfer from Gas Tax Fund 474,195.00 474,195.00 236,688.24 092-49727 Transfer from General Fund 2,316,696.00 2,486,696.00 980,841.23 092-49728 Transfer from Measure A 784,245.00 784,245.00 244,545.22 092-49732 Transfer from Water Fund 2,012,286.00 2,012,286.00 0.00 092-49733 Trsfr from Local Trans Fund 10,000.00 10,000.00 0.00 Category: 495 - Client Review Total: 10,829,045.00 11,000,045.00 1,744,271.25 Department: 102 - Storm Drain Outfall Repairs and Re-Establishment Category: 700 - Capital
092-102-74100 Construction and Improvements 40,000.00 40,000.00 0.00 Category: 700 - Capital Total: 40,000.00 40,000.00 0.00 Department: 102 - Storm Drain Outfall Repairs and Re-Establishment Total: 40,000.00 40,000.00 0.00 Department: 205 - City Hall Repairs
Category: 700 - Capital
092-205-74100 Construction/Improvements 50,000.00 50,000.00 0.00 Category: 700 - Capital Total: 50,000.00 50,000.00 0.00 Department: 205 - City Hall Repairs Total: 50,000.00 50,000.00 0.00 Variance
Favorable
(Unfavorable)
Percent
Used
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
40,000.00 0.00%
40,000.00 0.00%
40,000.00 0.00%
[f] -56,689.35 0.00%
-56,689.35 0.00%
-56,689.35 0.00%
80,000.00 0.00%
80,000.00 0.00%
80,000.00 0.00%
[f] 524,438.18 50.44%
524,438.18 50.44%
524,438.18 50.44%
[f] -13,970.00 119.96%
-13,970.00 119.96%
-13,970.00 119.96%
95,414.68 4.59%
[f] 95,414.68 4.59%
95,414.68 4.59%
6,185.00 63.62%
313,515.25 32.58%
50,000.00 0.00%
200,000.00 0.00%
[f] 569,700.25 22.17%
569,700.25 22.17%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
48,850.00 34.87%
139,392.55 80.09%
188,242.55 75.71%
[f] 188,242.55 75.71%
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Department: 207 - Santa Ynez River Trail
Category: 700 - Capital
092-207-70000 Conceptual Plan and Feasibility 50,000.00 50,000.00 0.00 Category: 700 - Capital Total: 50,000.00 50,000.00 0.00 Department: 207 - Santa Ynez River Trail Total: 50,000.00 50,000.00 0.00 Department: 214 - City Hall Generator/Electrical Replacement Category: 700 - Capital
092-214-74100 Construction and Improvement 40,000.00 40,000.00 0.00 Category: 700 - Capital Total: 40,000.00 40,000.00 0.00 Department: 214 - City Hall Generator/Electrical Replacement Total: 40,000.00 40,000.00 0.00 Department: 215 - Avenue of Flags Specific Plan-Phase 1 Category: 700 - Capital
092-215-74100 Construction and Improvements 0.00 0.00 56,689.35 Category: 700 - Capital Total: 0.00 0.00 56,689.35
Department: 215 - Avenue of Flags Specific Plan-Phase 1 Total: 0.00 0.00 56,689.35 Department: 217 - River View Park Basketball Court Resurfacing Category: 700 - Capital
092-217-74100 Construction and Improvement 80,000.00 80,000.00 0.00 Category: 700 - Capital Total: 80,000.00 80,000.00 0.00 Department: 217 - River View Park Basketball Court Resurfacing Total: 80,000.00 80,000.00 0.00 Department: 219 - Engie Project
Category: 700 - Capital
092-219-74100 Engie Improvements 1,058,136.00 1,058,136.00 533,697.82 Category: 700 - Capital Total: 1,058,136.00 1,058,136.00 533,697.82 Department: 219 - Engie Project Total: 1,058,136.00 1,058,136.00 533,697.82 Department: 220 - Willemsen Parking Lot
Category: 700 - Capital
092-220-70005 Design and Permitting 0.00 70,000.00 83,970.00 Category: 700 - Capital Total: 0.00 70,000.00 83,970.00 Department: 220 - Willemsen Parking Lot Total: 0.00 70,000.00 83,970.00 Department: 221 - Willemsen House Renovation
Category: 700 - Capital
092-221-70005 Design and Permitting 0.00 100,000.00 4,585.32 Category: 700 - Capital Total: 0.00 100,000.00 4,585.32 Department: 221 - Willemsen House Renovation Total: 0.00 100,000.00 4,585.32 Department: 307 - McMurray Road Widening/TS (13/14)
Category: 700 - Capital
092-307-70005 Design and Permitting 17,000.00 17,000.00 10,815.00 092-307-71200 Right of Way Acquistion 465,000.00 465,000.00 151,484.75 092-307-71500 Project Management and Inspections 50,000.00 50,000.00 0.00 092-307-74100 Construction and Improvements 200,000.00 200,000.00 0.00 Category: 700 - Capital Total: 732,000.00 732,000.00 162,299.75 Department: 307 - McMurray Road Widening/TS (13/14) Total: 732,000.00 732,000.00 162,299.75 Department: 308 - No. Ave of the Flags Park and Ride
Category: 700 - Capital
092-308-70005 Design and Permitting 50,000.00 50,000.00 0.00 Category: 700 - Capital Total: 50,000.00 50,000.00 0.00 Department: 308 - No. Ave of the Flags Park and Ride Total: 50,000.00 50,000.00 0.00 Department: 319 - Road Maintenance Project FY 2020/21
Category: 700 - Capital
092-319-71500 Project Management and Inspections 75,000.00 75,000.00 26,150.00 Variance
Favorable
(Unfavorable)
092-319-74100 Construction and Improvements 700,000.00 700,000.00 560,607.45 Category: 700 - Capital Total: 775,000.00 775,000.00 586,757.45 Department: 319 - Road Maintenance Project FY 2020/21 Total: 775,000.00 775,000.00 586,757.45
Percent
Used
63,025.00 15.97%
74,870.00 11.92%
488,030.00 2.39%
[f] 625,925.00 5.16%
625,925.00 5.16%
341.69 99.37%
0.00 100.00%
0.00 100.00%
-111.88 108.71%
1,338.00 3.18%
185.20 98.55%
124.00 95.81%
235.59 98.18%
-200.84 106.24%
-0.52 101.27%
[a] 1,911.24 98.41%
4,586.01 23.57%
1,250.00 91.67%
223.18 92.56%
242.02 97.58%
-319.64 120.49%
335.62 32.88%
[a] 6,317.19 82.48%
-273.25 0.00%
[f] 49,726.75 0.55%
57,955.18 71.89%
9,352.14 95.24%
82.00 97.87%
-280.00 105.83%
-72.37 102.29%
225.00 33.23%
-102.54 100.27%
287.00 95.85%
-623.92 102.89%
62.06 99.50%
0.77 99.29%
[a] 8,930.14 96.90%
100.00 0.00%
395.00 86.76%
-932.27 131.08%
51.00 89.80%
-23.99 #DIV/0!
[a] -410.26 106.23%
[f] 511.71 48.83%
511.71 48.83%
9,031.59 96.94%
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Department: 320 - Road Maintenance (2021/22)
Category: 700 - Capital
092-320-70005 Design and Permitting 75,000.00 75,000.00 11,975.00 092-320-71500 Project Management and Inspection 85,000.00 85,000.00 10,130.00 092-320-74100 Construction/Improvements 500,000.00 500,000.00 11,970.00 Category: 700 - Capital Total: 660,000.00 660,000.00 34,075.00 Department: 320 - Road Maintenance (2021/22) Total: 660,000.00 660,000.00 34,075.00 Department: 401 - CITY COUNCIL
Category: 500 - Employee Services
001-401-50000 Salaries 54,603.00 54,603.00 54,261.31
001-401-50020 Council Salaries 26,400.00 26,400.00 26,400.00 001-401-50025 Council Car Allowance 4,500.00 4,500.00 4,500.00 001-401-50120 Employer SS/MC 1,284.00 1,284.00 1,395.88 001-401-50130 UI & Employee Training Tax 1,382.00 1,382.00 44.00 001-401-50200 PERS Retirement 12,754.00 12,754.00 12,568.80 001-401-50300 Workers Compensation 2,957.00 2,957.00 2,833.00 001-401-50400 Medical Benefit 12,970.00 12,970.00 12,734.41 001-401-50410 Employer Paid DCP 3,219.00 3,219.00 3,419.84 001-401-50500 Group Life Ins Benefit 41.00 41.00 41.52
Category: 500 - Employee Services Total: 120,110.00 120,110.00 118,198.76
0.00 0.00 273.25
Category: 600 - Operating & Maintenance
001-401-60013 Election Expense 6,000.00 6,000.00 1,413.99 001-401-60016 Voting Districts 15,000.00 15,000.00 13,750.00 001-401-60210 Computer Maintenance &Software 3,000.00 3,000.00 2,776.82 001-401-60710 Travel & Training 10,000.00 10,000.00 9,757.98 Category: 700 - Capital Total: 50,000.00 50,000.00 273.25 Department: 401 - CITY COUNCIL Total: 206,170.00 206,170.00 148,214.82 Department: 402 - CITY MANAGER
Category: 500 - Employee Services
001-402-50000 Salaries 196,586.00 196,586.00 187,233.86 001-401-60900 Miscellaneous 1,560.00 1,560.00 1,879.64
001-401-61130 Office Supplies 500.00 500.00 164.38
Category: 600 - Operating & Maintenance Total: 36,060.00 36,060.00 29,742.81 Category: 700 - Capital
001-401-72300 Computer Equipment
001-402-50015 Assistant City Manager Pay 3,850.00 3,850.00 3,768.00 001-402-50025 Car Allowance 4,800.00 4,800.00 5,080.00
001-402-50120 Employer SS/MC 3,156.00 3,156.00 3,228.37 001-402-50130 UI & Employee Training Tax 337.00 337.00 112.00 001-402-50200 PERS Retirement 38,051.00 38,051.00 38,153.54 001-402-50300 Workers Compensation 6,916.00 6,916.00 6,629.00 001-402-50400 Medical Benefit 20,952.00 21,552.00 22,175.92 001-402-50410 Employer Paid DCP 12,371.00 12,371.00 12,308.94 001-402-50500 Group Life Ins Benefit 108.00 108.00 107.23 Category: 500 - Employee Services Total: 287,127.00 287,727.00 278,796.86 Category: 600 - Operating & Maintenance
001-402-60210 Computer Maintenance &Software 100.00 100.00 0.00 001-402-60650 Membership & Publications 2,983.00 2,983.00 2,588.00 001-402-60710 Travel & Training 3,000.00 3,000.00 3,932.27 001-402-60900 Miscellaneous 500.00 500.00 449.00
Budget Report For Fiscal: 2021-22 Period Ending: 06/30/2022 001-402-61130 Office Supplies 0.00 0.00 23.99
Category: 600 - Operating & Maintenance Total: 6,583.00 6,583.00 6,993.26 Category: 700 - Capital
001-402-72300 Computer Equipment 0.00 1,000.00 488.29
Category: 700 - Capital Total: 0.00 1,000.00 488.29
Department: 402 - CITY MANAGER Total: 293,710.00 295,310.00 286,278.41
Percent
Used
-1,028.10 101.26%
811.25 78.65%
-445.97 136.29%
57.17 66.95%
-1,221.11 108.16%
117.00 95.84%
-383.14 105.75%
-391.77 108.11%
-1.30 102.10%
-2,485.97 102.13%
1,382.80 54.81%
1,017.05 79.66%
-75.00 115.00%
1,330.62 62.73%
-114.00 123.75%
3,000.00 0.00%
25.93 89.63%
257.08 48.58%
338.00 71.83%
7,162.48 59.21%
1,200.00 0.00%
1,200.00 0.00%
[a] 5,876.51 95.65%
40,813.48 79.07%
40,813.48 79.07%
[a] 40,813.48 79.07%
[a] 14,664.50 88.61%
14,664.50 88.61%
[a] 4,689.34 92.39%
[a] -2,036.34 121.15%
[a] 9,333.50 6.67%
[a] 0.00 100.00%
[a] -4,646.00 115.07%
[g] 747.51 94.25%
[a] -2,540.25 115.94%
[a] -1,127.39 110.04%
[a] -383.84 103.84%
[a] -2.00 100.00%
[a] -720.00 172.00%
[a] -1,064.47 110.44%
[a] -88.03 105.87%
[a] 1.44 99.95%
[a] 233.22 94.02%
[a] -116.59 105.19%
[a] 1,451.55 85.48%
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Department: 403 - CITY CLERK
Category: 500 - Employee Services
001-403-50000 Salaries 81,904.00 81,904.00 82,932.10
001-403-50030 Hourly Employee 5,000.00 3,800.00 2,988.75 001-403-50120 Employer SS/MC 1,229.00 1,229.00 1,674.97 001-403-50130 UI & Employee Training Tax 173.00 173.00 115.83 001-403-50200 PERS Retirement 14,965.00 14,965.00 16,186.11 001-403-50300 Workers Compensation 2,813.00 2,813.00 2,696.00 001-403-50400 Medical Benefit 6,667.00 6,667.00 7,050.14 001-403-50410 Employer Paid DCP 4,828.00 4,828.00 5,219.77 001-403-50500 Group Life Ins Benefit 62.00 62.00 63.30
Category: 500 - Employee Services Total: 117,641.00 116,441.00 118,926.97 Category: 600 - Operating & Maintenance
001-403-60012 Code Updates 3,060.00 3,060.00 1,677.20
001-403-60022 Recruitment Expense 5,000.00 5,000.00 3,982.95 001-403-60210 Computer Maintenance &Software 500.00 500.00 575.00 001-403-60520 Advertising - Legal 3,570.00 3,570.00 2,239.38 001-403-60650 Membership & Publications 480.00 480.00 594.00 001-403-60710 Travel & Training 3,000.00 3,000.00 0.00
001-403-60900 Miscellaneous 250.00 250.00 224.07
001-403-61130 Office Supplies 500.00 500.00 242.92
001-403-67370 H/R Expense 1,200.00 1,200.00 862.00
Category: 600 - Operating & Maintenance Total: 17,560.00 17,560.00 10,397.52 Category: 700 - Capital
001-403-72300 Computer Equipment 0.00 1,200.00 0.00
Category: 700 - Capital Total: 0.00 1,200.00 0.00
Department: 403 - CITY CLERK Total: 135,201.00 135,201.00 129,324.49 Department: 404 - CITY ATTORNEY
Category: 600 - Operating & Maintenance
001-404-60840 Contract Services-Legal Fees 195,000.00 195,000.00 154,186.52 Category: 600 - Operating & Maintenance Total: 195,000.00 195,000.00 154,186.52 Department: 404 - CITY ATTORNEY Total: 195,000.00 195,000.00 154,186.52 Department: 410 - NON-DEPARTMENTAL
Category: 500 - Employee Services
001-410-50400 Medical Benefit 128,750.00 128,750.00 114,085.50 Category: 500 - Employee Services Total: 128,750.00 128,750.00 114,085.50 Category: 600 - Operating & Maintenance
001-410-50600 Insurance - Liability 61,600.00 61,600.00 56,910.66 001-410-50610 Insurance - Property 9,630.00 9,630.00 11,666.34 001-410-60014 Emergency Operations 10,000.00 10,000.00 666.50 001-410-60015 Animal Control 42,400.00 42,400.00 42,400.00 001-410-60210 Computer Maintenance &Software 30,825.00 30,825.00 35,471.00 001-410-60310 Equipment Rental 13,000.00 13,000.00 12,252.49 001-410-60650 Membership & Publications 15,935.00 15,935.00 18,475.25 001-410-60800 Contract Services 3,700.00 11,232.00 12,359.39 001-410-60900 Miscellaneous 10,000.00 10,000.00 10,383.84 001-410-60905 CalPERS Unfunded Accrued Liability 128,897.00 128,897.00 128,899.00 001-410-60910 Misc Recognition Items 1,000.00 1,000.00 1,720.00 001-410-61130 Office Supplies 10,200.00 10,200.00 11,264.47 Budget Report For Fiscal: 2021-22 Period Ending: 06/30/2022 001-410-61131 Postage 1,500.00 1,500.00 1,588.03
001-410-61210 Utilities - Sewer 2,916.00 2,916.00 2,914.56 001-410-61211 Utilities - Water 3,900.00 3,900.00 3,666.78 001-410-61230 Utilities - Gas 2,245.00 2,245.00 2,361.59 001-410-61241 Utilities - Electric 10,000.00 10,000.00 8,548.45
Percent
Used
[a] 1,081.66 86.48%
[a] 0.00 100.00%
[a] 0.00 100.00%
[a] -835.00 155.67%
[g] 1.00 100.00%
[a] 3,100.00 0.00%
[a] 442.26 92.16%
[a] 0.70 100.00%
[a] 25,579.00 0.00%
[a] 3,575.00 10.63%
36,676.27 96.25%
[f] -55,303.42 #DIV/0!
[f] -2,022.51 #DIV/0!
[i] 1,465,854.77 40.09%
1,408,528.84 42.43%
1,459,869.61 58.93%
-2,382.96 101.73%
-179.63 108.71%
245.12 39.02%
-556.99 105.34%
196.00 95.85%
-828.41 105.17%
-426.48 105.27%
12.91 90.97%
[a] -3,920.44 102.19%
1,203.99 87.82%
125.00 75.00%
145.00 88.97%
3,559.56 11.01%
-1,207.27 109.39%
-3.55 103.55%
-625.43 196.22%
[a] 3,197.30 89.09%
[f] 144.44 71.11%
144.44 71.11%
-578.70 100.28%
75,642.11 96.96%
-7,632.00 103.25%
788.64 83.31%
68,798.75 97.48%
[d] 68,798.75 97.48%
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
001-410-61292 Internet Access/ Website Maint 8,000.00 8,000.00 6,918.34 001-410-67200 Community Organization Support 36,000.00 36,000.00 36,000.00 001-410-67205 Senior Center Support 68,826.00 68,826.00 68,826.00 001-410-67430 LAFCO Contribution 1,500.00 1,500.00 2,335.00 001-410-67545 Principal and Interest 34,306.00 34,306.00 34,305.00 001-410-67620 SB Co Mntl Hlth Mbl Crisis Svc 3,100.00 3,100.00 0.00 001-410-67705 Telephone 5,640.00 5,640.00 5,197.74
001-410-67790 Visitors Bureau 450,000.00 426,829.00 426,828.30 001-410-69100 Transfer to Other Funds 25,579.00 25,579.00 0.00 001-410-69600 Undesignated Misc Support 4,000.00 4,000.00 425.00 Category: 600 - Operating & Maintenance Total: 994,699.00 979,060.00 942,383.73 Category: 700 - Capital
001-410-72100 Office Equipment 0.00 0.00 55,303.42
001-410-72300 Computer Equipment 0.00 0.00 2,022.51
001-410-77000 Transfer Out for Capital Outlay 2,276,696.00 2,446,696.00 980,841.23 Category: 700 - Capital Total: 2,276,696.00 2,446,696.00 1,038,167.16 Department: 410 - NON-DEPARTMENTAL Total: 3,400,145.00 3,554,506.00 2,094,636.39 Department: 420 - FINANCE
Category: 500 - Employee Services
001-420-50000 Salaries 137,445.00 137,445.00 139,827.96 001-420-50120 Employer SS/MC 2,062.00 2,062.00 2,241.63 001-420-50130 UI & Employee Training Tax 402.00 402.00 156.88 001-420-50200 PERS Retirement 10,428.00 10,428.00 10,984.99 001-420-50300 Workers Compensation 4,719.00 4,719.00 4,523.00 001-420-50400 Medical Benefit 16,029.00 16,029.00 16,857.41 001-420-50410 Employer Paid DCP 8,094.00 8,094.00 8,520.48 001-420-50500 Group Life Ins Benefit 143.00 143.00 130.09 Category: 500 - Employee Services Total: 179,322.00 179,322.00 183,242.44 Category: 600 - Operating & Maintenance
001-420-60021 Audit 9,884.00 9,884.00 8,680.01
001-420-60210 Computer Maintenance &Software 500.00 500.00 375.00 001-420-60650 Membership & Publications 1,315.00 1,315.00 1,170.00 001-420-60710 Travel & Training 4,000.00 4,000.00 440.44 001-420-60800 Contract Services 12,852.00 12,852.00 14,059.27 001-420-60900 Miscellaneous 100.00 100.00 103.55
001-420-61130 Office Supplies 650.00 650.00 1,275.43
Category: 600 - Operating & Maintenance Total: 29,301.00 29,301.00 26,103.70 Category: 700 - Capital
001-420-72100 Office Equipment 500.00 500.00 355.56
Category: 700 - Capital Total: 500.00 500.00 355.56
Department: 420 - FINANCE Total: 209,123.00 209,123.00 209,701.70 Department: 501 - PUBLIC SAFETY - POLICE/FIRE
Category: 600 - Operating & Maintenance
001-501-60800 Contract Services 2,485,903.00 2,485,903.00 2,410,260.89 001-501-60810 Contract Services - Fire Dept 234,520.00 234,520.00 242,152.00 001-501-61241 Utilities - Electric 4,725.00 4,725.00 3,936.36 Category: 600 - Operating & Maintenance Total: 2,725,148.00 2,725,148.00 2,656,349.25 Department: 501 - PUBLIC SAFETY - POLICE/FIRE Total: 2,725,148.00 2,725,148.00 2,656,349.25 Budget Report For Fiscal: 2021-22 Period Ending: 06/30/2022
Percent
Used
0.00 100.00%
-25.64 100.80%
-72.48 114.50%
-489.99 119.60%
-588.11 100.29%
[c] -588.11 100.29%
3,999.77 98.33%
1,907.29 97.03%
-700.05 108.40%
1,591.34 49.08%
-1,795.64 105.05%
434.00 95.85%
-2,271.70 106.22%
-695.47 105.06%
-4.67 101.43%
2,464.87 99.40%
-1,675.00 155.83%
1,930.73 61.39%
0.00 100.00%
4,982.48 68.86%
-6.45 100.38%
-7,331.66 204.74%
-150.00 #DIV/0!
2,519.19 92.80%
-2,390.00 131.87%
250.06 87.50%
2,053.44 77.18%
418.89 88.03%
398.04 80.10%
-10,776.91 114.37%
4,068.90 93.43%
1,007.81 66.41%
-4,700.48 101.91%
-181.74 104.04%
-419.00 #DIV/0!
-600.74 113.35%
[c] -2,836.35 100.43%
11,798.86 81.85%
11,798.86 81.85%
[e] 11,798.86 81.85%
5,971.70 70.14%
305.00 56.43%
30,842.30 80.72%
144,204.46 6.96%
181,323.46 45.99%
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Department: 510 - LEISURE SERVICES - LIBRARY
Category: 600 - Operating & Maintenance
001-510-60800 Contract Services 193,729.00 193,729.00 193,729.00 001-510-61211 Utilities - Water 3,200.00 3,200.00 3,225.64 001-510-61230 Utilities - Gas 500.00 500.00 572.48
001-510-61241 Utilities - Electric 2,500.00 2,500.00 2,989.99 Category: 600 - Operating & Maintenance Total: 199,929.00 199,929.00 200,517.11 Department: 510 - LEISURE SERVICES - LIBRARY Total: 199,929.00 199,929.00 200,517.11 Department: 511 - RECREATION
Category: 500 - Employee Services
001-511-50000 Salaries 238,975.00 238,975.00 234,975.23 001-511-50030 Hourly Employees 64,300.00 64,300.00 62,392.71 001-511-50120 Employer SS/MC 8,336.00 8,336.00 9,036.05 001-511-50130 UI & Employee Training Tax 3,125.00 3,125.00 1,533.66 001-511-50200 PERS Retirement 35,576.00 35,576.00 37,371.64 001-511-50300 Workers Compensation 10,457.00 10,457.00 10,023.00 001-511-50400 Medical Benefit 25,170.00 36,500.00 38,771.70 001-511-50410 Employer Paid DCP 13,749.00 13,749.00 14,444.47 001-511-50500 Group Life Ins Benefit 327.00 327.00 331.67 Category: 500 - Employee Services Total: 400,015.00 411,345.00 408,880.13 Category: 600 - Operating & Maintenance
001-511-60210 Computer Maintenance & Software 3,000.00 3,000.00 4,675.00 001-511-60250 Maintenance/Repair 5,000.00 5,000.00 3,069.27 001-511-60252 Maintenance/Repair-Joint Use 10,000.00 14,656.00 14,656.00 001-511-60270 Maintenance-Vehicles 5,000.00 16,000.00 11,017.52 001-511-60310 Equipment Rental 1,700.00 1,700.00 1,706.45 001-511-60510 Advertising 7,000.00 7,000.00 14,331.66
001-511-60710 Travel & Training 0.00 0.00 150.00
001-511-60800 Contract Services 35,000.00 35,000.00 32,480.81 001-511-60900 Miscellaneous 5,500.00 7,500.00 9,890.00
001-511-61130 Office Supplies 2,000.00 2,000.00 1,749.94 001-511-61280 Fuel-Vehicles 9,000.00 9,000.00 6,946.56
001-511-61290 Telephone/Internet 3,500.00 3,500.00 3,081.11 001-511-67135 Buellton Rec Program Trips 8,000.00 2,000.00 1,601.96 001-511-67140 Buellton Recreation Program 60,000.00 75,000.00 85,776.91 001-511-67141 Arts and Culture 61,888.00 61,888.00 57,819.10 001-511-67570 Recreation Program 50/50 3,000.00 3,000.00 1,992.19 Category: 600 - Operating & Maintenance Total: 219,588.00 246,244.00 250,944.48 Category: 700 - Capital
001-511-72300 Computer Equipment 4,500.00 4,500.00 4,681.74 001-511-73500 Equipment 0.00 0.00 419.00
Category: 700 - Capital Total: 4,500.00 4,500.00 5,100.74 Department: 511 - RECREATION Total: 624,103.00 662,089.00 664,925.35 Department: 550 - PUBLIC WORKS - STREET LIGHTS
Category: 600 - Operating & Maintenance
001-550-61241 Utilities - Electric 65,000.00 65,000.00 53,201.14 Category: 600 - Operating & Maintenance Total: 65,000.00 65,000.00 53,201.14 Department: 550 - PUBLIC WORKS - STREET LIGHTS Total: 65,000.00 65,000.00 53,201.14 Department: 551 - STORM WATER
Category: 600 - Operating & Maintenance
001-551-60250 Maintenance / Repair 20,000.00 20,000.00 14,028.30 001-551-60650 Membership & Publications 700.00 700.00 395.00 001-551-60800 Contract Services 160,000.00 160,000.00 129,157.70 001-551-67575 Regulatory Compliance 155,000.00 155,000.00 10,795.54 Category: 600 - Operating & Maintenance Total: 335,700.00 335,700.00 154,376.54 2/27/2023 4:59:50 PM Page 7 of 17
Budget Report For Fiscal: 2021-22 Period Ending: 06/30/2022
Percent
Used
40,000.00 0.00%
40,000.00 0.00%
[e] 221,323.46 41.09%
347.61 93.05%
9,830.71 1.69%
4,225.33 57.75%
-6,920.99 169.21%
-3,600.00 118.00%
25,587.12 48.83%
0.00 100.00%
-38,631.00 116.31%
500.00 0.00%
-311.20 106.92%
-2,150.38 102.87%
2,331.57 61.14%
-8,791.23 101.93%
5,000.00 0.00%
2,000.00 0.00%
7,000.00 0.00%
[e] -1,791.23 100.39%
0.00 0.00%
0.00 100.00%
0.00 100.00%
[e] 0.00 100.00%
24,734.00 77.51%
1,827.79 87.81%
10,000.00 0.00%
[e] 36,561.79 72.92%
[i] 237,506.76 49.91%
237,506.76 49.91%
274,068.55 55.01%
-2,151.57 143.03%
64,821.68 52.26%
3,585.18 90.44%
-1,699.65 167.99%
64,555.64 64.29%
[e] 64,555.64 64.29%
-29,418.75 #DIV/0!
37,700.00 16.22%
8,281.25 81.60%
[e] 8,281.25 81.60%
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Category: 700 - Capital
001-551-77000 Transfer out for Capital Outlay 40,000.00 40,000.00 0.00 Category: 700 - Capital Total: 40,000.00 40,000.00 0.00 Department: 551 - STORM WATER Total: 375,700.00 375,700.00 154,376.54 Department: 552 - PUBLIC WORKS - PARKS
Category: 600 - Operating & Maintenance
001-552-60059 Maintenance-Repair Village Park 5,000.00 5,000.00 4,652.39 001-552-60254 Maintenance/Repair-A&F Medians 10,000.00 10,000.00 169.29 001-552-60255 Maintenance/Repair-Golf Course 10,000.00 10,000.00 5,774.67 001-552-60256 Maintenance/Repair-Oak Park 10,000.00 10,000.00 16,920.99 001-552-60257 Maintenance/Repair-Paws Park 20,000.00 20,000.00 23,600.00 001-552-60258 Maintenance/Repair-River View 50,000.00 50,000.00 24,412.88 001-552-60259 Maintenance and Repair - Botanic Garden 27,000.00 27,000.00 27,000.00 001-552-60800 Contract Services 215,685.00 236,839.00 275,470.00 001-552-61125 Small Equipment 500.00 500.00 0.00
001-552-61140 Operational Supplies 4,500.00 4,500.00 4,811.20 001-552-61211 Utilities - Water 75,000.00 75,000.00 77,150.38 001-552-61241 Utilities - Electric 6,000.00 6,000.00 3,668.43 Category: 600 - Operating & Maintenance Total: 433,685.00 454,839.00 463,630.23 Category: 700 - Capital
001-552-73500 Equipment 5,000.00 5,000.00 0.00
001-552-74100 Improvements 2,000.00 2,000.00 0.00
Category: 700 - Capital Total: 7,000.00 7,000.00 0.00
Department: 552 - PUBLIC WORKS - PARKS Total: 440,685.00 461,839.00 463,630.23 Department: 553 - GAS TAX/STREET MAINTENANCE
Category: 600 - Operating & Maintenance
025-553-60800 Contract Services 85,000.00 0.00 0.00
025-553-67695 TCRF Audit 2,000.00 2,000.00 2,000.00
Category: 600 - Operating & Maintenance Total: 87,000.00 2,000.00 2,000.00 Department: 553 - GAS TAX/STREET MAINTENANCE Total: 87,000.00 2,000.00 2,000.00 Department: 554 - TRAFFIC SAFETY
Category: 600 - Operating & Maintenance
025-554-60800 Contract Services 0.00 110,000.00 85,266.00 025-554-60830 Contract Services - Engineering 0.00 15,000.00 13,172.21 025-554-67265 Development Permit Processing 10,000.00 10,000.00 0.00 Category: 600 - Operating & Maintenance Total: 10,000.00 135,000.00 98,438.21 Category: 700 - Capital
025-554-77000 Capital Outlay 474,195.00 474,195.00 236,688.24 Category: 700 - Capital Total: 474,195.00 474,195.00 236,688.24 Department: 554 - TRAFFIC SAFETY Total: 484,195.00 609,195.00 335,126.45 Department: 556 - PUBLIC WORKS - LANDSCAPE MAINTENANCE
Category: 600 - Operating & Maintenance
001-556-60250 Maintenance/Repair 5,000.00 5,000.00 7,151.57 001-556-60800 Contract Services 121,985.00 135,785.00 70,963.32 001-556-61211 Utilities - Water 37,500.00 37,500.00 33,914.82 001-556-61241 Utilities - Electric 2,500.00 2,500.00 4,199.65 Category: 600 - Operating & Maintenance Total: 166,985.00 180,785.00 116,229.36 Department: 556 - PUBLIC WORKS - LANDSCAPE MAINTENANCE Total: 166,985.00 180,785.00 116,229.36 Department: 557 - PUBLIC WORKS - ENGINEERING
Category: 600 - Operating & Maintenance
025-557-60800 Contract Services 0.00 0.00 29,418.75
029-557-60800 Contract Services 45,000.00 45,000.00 7,300.00 Category: 600 - Operating & Maintenance Total: 45,000.00 45,000.00 36,718.75 Department: 557 - PUBLIC WORKS - ENGINEERING Total: 45,000.00 45,000.00 36,718.75 2/27/2023 4:59:50 PM Page 8 of 17
Budget Report For Fiscal: 2021-22 Period Ending: 06/30/2022
Percent
Used
-2,659.98 100.81%
-1,145.15 123.12%
514.35 55.77%
-5,359.13 116.41%
452.00 95.84%
-3,588.96 107.59%
949.03 94.86%
-8.75 102.11%
-10,846.59 102.43%
428.17 57.18%
-476.43 107.94%
21,028.96 69.96%
1,625.09 83.75%
4,496.32 43.80%
405.00 51.79%
1,840.17 38.66%
11,506.90 87.89%
517.51 48.25%
-509.71 150.97%
257.06 57.16%
-769.02 115.38%
1.36 99.81%
-1,628.70 104.18%
-346.88 128.91%
-1,979.12 124.74%
2,137.38 38.93%
333.49 77.77%
273.40 84.81%
39,140.95 84.78%
-289.03 119.27%
3,000.00 0.00%
17,356.00 30.58%
20,066.97 31.98%
[e] 48,361.33 93.40%
41,038.52 2.29%
0.08 100.00%
0.00 100.00%
50,000.00 0.00%
91,038.60 20.14%
10,000.00 0.00%
10,000.00 0.00%
[e] 101,038.60 18.52%
[i] 0.00 100.00%
0.00 100.00%
539,699.78 3118.00%
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Department: 558 - PUBLIC WORKS - GENERAL
Category: 500 - Employee Services
001-558-50000 Salaries 330,212.00 330,212.00 332,871.98 001-558-50120 Employer SS/MC 4,954.00 4,954.00 6,099.15 001-558-50130 UI & Employee Training Tax 1,163.00 1,163.00 648.65 001-558-50200 PERS Retirement 32,650.00 32,650.00 38,009.13 001-558-50300 Workers Compensation 10,874.00 10,874.00 10,422.00 001-558-50400 Medical Benefit 47,294.00 47,294.00 50,882.96 001-558-50410 Employer Paid DCP 18,471.00 18,471.00 17,521.97 001-558-50500 Group Life Ins Benefit 414.00 414.00 422.75 Category: 500 - Employee Services Total: 446,032.00 446,032.00 456,878.59 Category: 600 - Operating & Maintenance
001-558-60131 Laundry / Uniforms 1,000.00 1,000.00 571.83 001-558-60210 Computer Maintenance &Software 6,000.00 6,000.00 6,476.43 001-558-60250 Maintenance / Repair 70,000.00 70,000.00 48,971.04 001-558-60270 Maintenance - Vehicles 10,000.00 10,000.00 8,374.91 001-558-60560 Signs 8,000.00 8,000.00 3,503.68
001-558-60650 Membership & Publications 840.00 840.00 435.00 001-558-60710 Travel & Training 3,000.00 3,000.00 1,159.83 001-558-60800 Contract Services 95,000.00 95,000.00 83,493.10 001-558-60900 Miscellaneous 1,000.00 1,000.00 482.49
001-558-61127 Tools 1,000.00 1,000.00 1,509.71
001-558-61130 Office Supplies 600.00 600.00 342.94
001-558-61140 Operational Supplies 5,000.00 5,000.00 5,769.02 001-558-61210 Utilities - Sewer 730.00 730.00 728.64
001-558-61211 Utilities - Water 39,000.00 39,000.00 40,628.70 001-558-61241 Utilities - Electric 1,200.00 1,200.00 1,546.88 001-558-61280 Fuel - Vehicles 8,000.00 8,000.00 9,979.12 001-558-67575 Regulatory Compliance 3,500.00 3,500.00 1,362.62 001-558-67600 Safety Equipment 1,500.00 1,500.00 1,166.51 001-558-67705 Telephone 1,800.00 1,800.00 1,526.60
Category: 600 - Operating & Maintenance Total: 257,170.00 257,170.00 218,029.05 Category: 700 - Capital
001-558-72300 Computer Equipment 1,500.00 1,500.00 1,789.03 001-558-73500 Equipment 3,000.00 3,000.00 0.00
001-558-74100 Improvements 25,000.00 25,000.00 7,644.00 Category: 700 - Capital Total: 29,500.00 29,500.00 9,433.03 Department: 558 - PUBLIC WORKS - GENERAL Total: 732,702.00 732,702.00 684,340.67 Department: 559 - TDA GRANT
Category: 600 - Operating & Maintenance
027-559-67115 Breeze Extension Pilot 42,000.00 42,000.00 961.48 027-559-67445 Lompoc- Wine Country Express 20,000.00 20,000.00 19,999.92 027-559-67685 SYVT Dial-A-Ride Subsidy 1,500.00 2,000.00 2,000.00 027-559-69400 Transfer to Reserves 50,000.00 50,000.00 0.00 Category: 600 - Operating & Maintenance Total: 113,500.00 114,000.00 22,961.40 Category: 700 - Capital
027-559-77000 Transfer to Other Funds for CIPs 10,000.00 10,000.00 0.00 Category: 700 - Capital Total: 10,000.00 10,000.00 0.00 Department: 559 - TDA GRANT Total: 123,500.00 124,000.00 22,961.40 Department: 560 - MEASURE A
Category: 600 - Operating & Maintenance
031-560-69100 Transfer to Other Funds 63,000.00 63,500.00 63,500.00 Category: 600 - Operating & Maintenance Total: 63,000.00 63,500.00 63,500.00 Category: 700 - Capital
031-560-77000 Capital Outlay 784,245.00 784,245.00 244,545.22 2/27/2023 4:59:50 PM Page 9 of 17
Budget Report For Fiscal: 2021-22 Period Ending: 06/30/2022
Percent
Used
[i] 539,699.78 31.18%
539,699.78 36.34%
31,674.93 89.20%
700.00 86.00%
-8,576.61 #DIV/0!
96.41 97.90%
534.38 39.00%
-233.13 100.84%
418.00 95.85%
671.16 97.95%
553.32 96.78%
49.53 84.13%
[b] 25,887.99 93.39%
-42.88 101.06%
200.00 0.00%
-1,713.29 127.99%
-427.42 121.37%
733.10 60.37%
1,276.30 75.46%
139,068.45 56.88%
-24,124.00 174.23%
53,926.25 14.94%
2,752.50 89.33%
843.51 23.32%
1,228.19 38.59%
25.00 0.00%
-863.85 127.00%
-9.81 100.16%
[b] 172,872.05 63.70%
[f] -18,413.24 0.00%
500.00 0.00%
500.00 0.00%
-17,413.24 1841.32%
181,346.80 79.13%
3,000.00 0.00%
3,000.00 0.00%
3,000.00 0.00%
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Category: 700 - Capital Total: 784,245.00 784,245.00 244,545.22 Department: 560 - MEASURE A Total: 847,245.00 847,745.00 308,045.22 Department: 565 - PLANNING
Category: 500 - Employee Services
001-565-50000 Salaries 293,286.00 293,286.00 261,611.07 001-565-50010 Planning Commission Salaries 5,000.00 5,000.00 4,300.00 001-565-50030 Hourly Employee 0.00 0.00 8,576.61
001-565-50120 Employer SS/MC 4,600.00 4,600.00 4,503.59 001-565-50130 UI & Employee Training Tax 876.00 876.00 341.62 001-565-50200 PERS Retirement 27,878.00 27,878.00 28,111.13 001-565-50300 Workers Compensation 10,070.00 10,070.00 9,652.00 001-565-50400 Medical Benefit 32,711.00 32,711.00 32,039.84 001-565-50410 Employer Paid DCP 17,166.00 17,166.00 16,612.68 001-565-50500 Group LIfe Ins Benefit 312.00 312.00 262.47 Category: 500 - Employee Services Total: 391,899.00 391,899.00 366,011.01 Category: 600 - Operating & Maintenance
001-565-60210 Computer Maintenance &Software 4,040.00 4,040.00 4,082.88 001-565-60250 Maintenance / Repair 200.00 200.00 0.00
001-565-60310 Equipment Rental 6,120.00 6,120.00 7,833.29 001-565-60520 Advertising - Legal 2,000.00 2,000.00 2,427.42 001-565-60650 Membership & Publications 1,850.00 1,850.00 1,116.90 001-565-60710 Travel & Training 5,200.00 5,200.00 3,923.70 001-565-60800 Contract Services 193,025.00 322,545.00 183,476.55 001-565-60815 Contract Services - LEAP Grant 32,500.00 32,500.00 56,624.00 001-565-60820 REAP Grant 63,397.00 63,397.00 9,470.75
001-565-60830 Contract Services-Engineering 5,800.00 25,800.00 23,047.50 001-565-60900 Miscellaneous 1,100.00 1,100.00 256.49
001-565-61130 Office Supplies 2,000.00 2,000.00 771.81
001-565-61131 Postage 25.00 25.00 0.00
001-565-61241 Utilities - Electric 3,200.00 3,200.00 4,063.85 001-565-67705 Telephone 6,240.00 6,240.00 6,249.81
Category: 600 - Operating & Maintenance Total: 326,697.00 476,217.00 303,344.95 Category: 700 - Capital
001-565-72100 Office Equipment 0.00 0.00 18,413.24
001-565-72200 Office Furniture 500.00 500.00 0.00
001-565-72300 Computer Equipment 500.00 500.00 0.00
Department: 580 - HOUSING Total: 3,000.00 3,000.00 0.00 Category: 700 - Capital Total: 1,000.00 1,000.00 18,413.24 Department: 565 - PLANNING Total: 719,596.00 869,116.00 687,769.20 Department: 580 - HOUSING
Category: 600 - Operating & Maintenance
023-580-67470 Mobile Home Repair 3,000.00 3,000.00 0.00 Category: 600 - Operating & Maintenance Total: 3,000.00 3,000.00 0.00
1,254,950.83
372.45
-109.46 -53,382.69
45,482.48
-5,158.29
169,889.69
-612,513.83
-938.06
0.00 798,593.12
Fund Summary
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Fund Activity
001 - General Fund 727,731.00 1,065,952.00 2,320,902.83 023 - Housing Fees -1,775.00 -1,775.00 -1,402.55
Budget Report For Fiscal: 2021-22 Period Ending: 06/30/2022 024 - Traffic Mitigation Fund 80.00 80.00 -29.46 025 - Gas Tax Fund 0.00 0.00 -53,382.69 027 - Local Transportation Fund 0.00 0.00 45,482.48
029 - Transportation Planning 5,064.00 5,064.00 -94.29
031 - Measure A 0.00 0.00 169,889.69
2/27/2023 4:59:50 PM Page 17 of 17
032 - American Rescue Plan Act Fund 0.00 610,253.00 -2,260.83 075 - Trust & Agency Fund 0.00 0.00 -938.06
092 - Capital Improvement Proj Fund 0.00 0.00 0.00
Report Surplus (Deficit): 731,100.00 1,679,574.00 2,478,167.12
Governmental Funds - Reconciliation Pg. 31
Statement of Revenues, Expenditures, and Changes in Fund Balances For the Fiscal Year Ended June 30, 2022
Governmental Total ACFR Variance
Revenues:
Taxes [1] $ 9,754,744.55 $ 9,754,745 $ 0.45
Licenses, permits and fees [2] 19,260.00 19,260 -
Intergovernmental [3] -
General 916,562.30
Gas Tax 314,681.50
LTF 5,769.18
Transportation Planning 7,300.00
Measure A 480,987.03
Total Intergovernmental 1,725,300.01 1,725,301 0.99
Charges for Services [4] 323,659.67 323,660 0.33
Fines and Forefeitures [5] 12,088.72 12,089 0.28
Use of money and property [6] (102,957.24) (102,959) (1.76) Other [7] 20,225.75 20,225 (0.75)
Total Revenues 11,752,321.46 11,752,321 (0.46)
Expenditures:
General government [a]
401-City Council 147,941.57
402-City Manager 285,790.12
403-City Clerk 129,324.49
404-City Attorney 154,186.52
410-Non-Departmental* 1,010,590.74
420-Finance 209,346.14
General Government Total: 1,937,179.58 1,937,179 (0.58) Community development [b]
565-Planing 669,355.96 669,358 2.04
Cultural and leisure [c]
510-Library Services 200,517.11
511-Recreation 664,925.35
865,442.46 865,443 0.54
Public Safety [d]
501- Police/Fire 2,656,349.25 2,656,349 (0.25)
Public Works [e]
550- Street Lights 53,201.14
551-Storm Water 154,376.54
552-Parks 463,630.23
553-Gas Tax 2,000.00
554-Traffic Safety 98,438.21
556-Landscape Maintenance 116,229.36
558-Public Works - General 744,021.67
559-TDA Grant 22,961.40
Total Public Works 1,631,897.15 1,631,898 0.85
Capital Outlay [f] 1,532,953.40 1,532,953 (0.40)
Debt Service [g] 51,854.49 51,855 0.51
Total Expenditures 9,345,032.29 9,345,035 2.71
Excess of revenues over(under) expenditures 2,407,289.17 2,407,286.00 (3.17) Other Financing sources (uses):
Proceeds from capital lease [g] 70,879 70,879 0.34
Transfer in [h] 1,525,575 1,525,574 (0.69)
Transfers out [i] (1,525,575) (1,525,574) 0.69
Total other financing sources (uses) 70,879 70,879 0.34 Net Change in fund balance $ 2,478,167.83 $ 2,478,165 $ (2.83) * Exludes transfers out for capital projects
Capital Outlay in the General Fund is the sum of capital outlay in all departments.
Percent
Used
5.00 100.63%
4,721.14 288.85%
-543.44 95.06%
-3,111.03 99.88%
1,898.00 #DIV/0!
53.00 #DIV/0!
3,022.67 100.10%
[1] 3,022.67 100.10%
2,736.18 0.00%
606.80 0.00%
-250.00 86.11%
3,092.98 271.83%
[2] 3,092.98 271.83%
-26,653.99 -166.54%
-26,653.99 166.54%
[6] -26,653.99 166.54%
[8] 15,190.00 #DIV/0!
-2,150,457.00 0.00%
-437,000.00 0.00%
-2,572,267.00 #DIV/0!
-2,572,267.00 #DIV/0!
23,742.00 91.71%
-342.77 107.96%
459.47 49.06%
-39,224.74 212.77%
2,441.00 76.08%
-36,917.62 200.73%
1,862.58 87.89%
49.64 85.44%
-47,930.44 112.32%
[3] -47,930.44 112.32%
[4] 344.33 95.53%
[4] -83.33 100.79%
[4] 531.00 94.24%
[4] 741.45 25.86%
[4] -2,125.83 111.93%
020-601-60250 Maintenance / Repair 65,000.00 200,000.00 102,864.54 [4] 97,135.46 51.43% 3/1/2023 10:57:40 AM Page 1 of 4
020-601-60131 Laundry / Uniforms 1,000.00 1,000.00 258.55 020-601-60210 Computer Maintenance &Software 17,825.00 17,825.00 19,950.83 020-601-50610 Insurance - Property 10,593.00 10,593.00 10,676.33 020-601-60021 Audit 9,211.00 9,211.00 8,680.00
Category: 500 - Employee Services Total: 388,956.00 388,956.00 436,886.44 Category: 600 - Operating & Maintenance
Expense
020-601-50600 Insurance - Liability 7,700.00 7,700.00 7,355.67 020-601-50500 Group Life Ins Benefit 341.00 341.00 291.36 Expense Total: 388,956.00 388,956.00 436,886.44
020-601-50400 Medical Benefit 36,649.00 36,649.00 73,566.62 020-601-50410 Employer Paid DCP 15,375.00 15,375.00 13,512.42 020-601-50200 PERS Retirement 34,783.00 34,783.00 74,007.74 020-601-50300 Workers Compensation 10,203.00 10,203.00 7,762.00 020-601-50120 Employer SS/MC 4,305.00 4,305.00 4,647.77 020-601-50130 UI & Employee Training Tax 902.00 902.00 442.53 Category: 495 - Client Review Total: 2,451,057.00 2,587,457.00 15,190.00 Category: 500 - Employee Services
Expense
020-601-50000 Salaries 286,398.00 286,398.00 262,656.00 021-49732 Transfer from Water Fund 437,000.00 437,000.00 0.00 Revenue Total: 2,451,057.00 2,587,457.00 15,190.00
Revenue
020-49657 Insurance Refund-Gen Liability 0.00 0.00 606.80 020-49661 Transfer from Reserves 2,014,057.00 2,150,457.00 0.00 Revenue Total: 10,000.00 10,000.00 -16,653.99
Category: 490 - Use of Monies & Properties Total: 10,000.00 10,000.00 -16,653.99 Category: 495 - Client Review
Category: 442 - Misc Total: 1,800.00 1,800.00 4,892.98
Category: 490 - Use of Monies & Properties
Revenue
020-44105 Interest 10,000.00 10,000.00 -16,653.99
021-44115 Connection Fees 0.00 0.00 15,190.00
Revenue Total: 1,800.00 1,800.00 4,892.98
Category: 440 - Charges for Current Services Total: 2,648,500.00 2,648,500.00 2,649,722.67 Category: 442 - Misc
Revenue
020-44250 Miscellaneous 0.00 0.00 2,736.18
020-49656 Hydrant Permits 1,800.00 1,800.00 1,550.00
Revenue Total: 2,648,500.00 2,648,500.00 2,649,722.67
020-44220 Meter Service Installation 0.00 0.00 1,898.00 020-44240 Service Reinstatement Fee 0.00 0.00 53.00
020-44210 Bulk Water 11,000.00 11,000.00 10,456.56
020-44215 Sales 2,632,400.00 2,632,400.00 2,629,288.97
Category: 440 - Charges for Current Services
Revenue
020-44120 Set-Up Fees 800.00 800.00 805.00
020-44125 Late Charges 2,500.00 2,500.00 7,221.14
FY 2021-22 Revenue and Expenditures
City of Buellton, CA Water Fund
For Fiscal: 2021-22 Period Ending: 06/30/2022
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Percent
Used
[4] -849.18 111.32%
[4] 1,045.68 65.14%
[4] 952.29 84.13%
[4] 30,967.76 63.57%
[4] 5,921.25 92.11%
[4] 1,230.77 87.69%
[4] 11,716.00 70.22%
[4] -11,213.84 128.03%
[4] 214.18 92.86%
[4] 469.61 76.52%
[4] 716.00 85.96%
[4] -477.17 131.81%
[4] 19,101.84 23.59%
[4] 8,678.51 93.80%
[4] -3,623.64 160.39%
[7] 33,752.08 59.84%
[4] 821.98 96.09%
[4] -338.71 122.58%
[4] 4,208.36 87.98%
[4] 206,141.00 84.14%
[4] 1,626.69 83.73%
[5] 46,223.96 79.40%
[4] 2,049,286.00 0.00%
[5] 12,101.88 67.29%
[4] 400,000.00 0.00%
2,915,216.38 39.98%
2,915,216.38 39.98%
[4] -315.73 0.00%
-315.73 0.00%
-315.73 0.00%
274,164.87 0.00%
3/1/2023 10:57:40 AM Page 2 of 4
Category: 700 - Capital Total: 0.00 0.00 315.73
Report Surplus (Deficit): 0.00 0.00 274,164.87
Expense
020-601-72100 Office Equipment 0.00 0.00 315.73
Expense Total: 0.00 0.00 315.73
Expense Total: 4,720,601.00 4,857,001.00 1,941,784.62
Category: 600 - Operating & Maintenance Total: 4,720,601.00 4,857,001.00 1,941,784.62 Category: 700 - Capital
021-601-68110 Depreciation 37,000.00 37,000.00 24,898.12 021-602-69100 Transfer to Other Funds 400,000.00 400,000.00 0.00 020-601-68110 Depreciation 224,400.00 224,400.00 178,176.04 020-601-69100 Transfer to Other Funds 2,049,286.00 2,049,286.00 0.00 020-601-67635 State Water Project 1,300,000.00 1,300,000.00 1,093,859.00 020-601-67705 Telephone 10,000.00 10,000.00 8,373.31
020-601-67600 Safety Equipment 1,500.00 1,500.00 1,838.71 020-601-67610 Santa Ynez River Appropriation 35,000.00 35,000.00 30,791.64 020-601-67545 Principal & Interest 84,050.00 84,050.00 50,297.92 020-601-67575 Regulatory Compliance 21,000.00 21,000.00 20,178.02 020-601-61241 Utilities - Electric 140,000.00 140,000.00 131,321.49 020-601-61280 Fuel - Vehicles 6,000.00 6,000.00 9,623.64 020-601-61140 Operational Supplies 1,500.00 1,500.00 1,977.17 020-601-61240 Meter Expense 25,000.00 25,000.00 5,898.16 020-601-61130 Office Supplies 2,000.00 2,000.00 1,530.39 020-601-61131 Postage 5,100.00 5,100.00 4,384.00
020-601-61111 Chemicals / Analysis 40,000.00 40,000.00 51,213.84 020-601-61127 Tools 3,000.00 3,000.00 2,785.82
020-601-60900 Miscellaneous 10,000.00 10,000.00 8,769.23 020-601-60905 CalPERS Unfunded Accrued Liability 39,336.00 39,336.00 27,620.00 020-601-60800 Contract Services 85,000.00 85,000.00 54,032.24 020-601-60830 Contract Services-Engineering 75,000.00 75,000.00 69,078.75 020-601-60650 Membership & Publications 3,000.00 3,000.00 1,954.32 020-601-60710 Travel & Training 6,000.00 6,000.00 5,047.71 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
020-601-60270 Maintenance - Vehicles 6,100.00 7,500.00 8,349.18 Budget Report For Fiscal: 2021-22 Period Ending: 06/30/2022
2,772.67 100.10%
2,772.67 100.10%
2,772.67 100.10%
17,926.18 0.00%
17,926.18 0.00%
17,926.18 0.00%
-26,653.99 166.54%
-26,653.99 166.54%
-26,653.99 166.54%
-2,586,850.20 0.02%
-2,586,850.20 0.02%
-2,586,850.20 0.02%
-47,930.44 112.32%
-47,930.44 112.32%
-47,930.44 112.32%
2,915,216.38 39.98%
2,915,216.38 39.98%
2,915,216.38 39.98%
-315.73 0.00%
-315.73 0.00%
-315.73 0.00%
274,164.87 0.00%
3/1/2023 10:57:40 AM Page 3 of 4
Category: 700 - Capital Total: 0.00 0.00 315.73
Report Surplus (Deficit): 0.00 0.00 274,164.87
Category: 700 - Capital
Expense
0.00 0.00 315.73
Expense Total: 0.00 0.00 315.73
Expense
4,720,601.00 4,857,001.00 1,941,784.62
Expense Total: 4,720,601.00 4,857,001.00 1,941,784.62
Category: 600 - Operating & Maintenance Total: 4,720,601.00 4,857,001.00 1,941,784.62 Expense Total: 388,956.00 388,956.00 436,886.44
Category: 500 - Employee Services Total: 388,956.00 388,956.00 436,886.44 Category: 600 - Operating & Maintenance
Category: 495 - Client Review Total: 2,451,057.00 2,587,457.00 606.80 Category: 500 - Employee Services
Expense
388,956.00 388,956.00 436,886.44
Category: 495 - Client Review
Revenue
2,451,057.00 2,587,457.00 606.80
Revenue Total: 2,451,057.00 2,587,457.00 606.80
Revenue
10,000.00 10,000.00 -16,653.99
Revenue Total: 10,000.00 10,000.00 -16,653.99
Category: 490 - Use of Monies & Properties Total: 10,000.00 10,000.00 -16,653.99 Revenue Total: 0.00 0.00 17,926.18
Category: 442 - Misc Total: 0.00 0.00 17,926.18
Category: 490 - Use of Monies & Properties
Category: 440 - Charges for Current Services Total: 2,648,500.00 2,648,500.00 2,651,272.67 Category: 442 - Misc
Revenue
0.00 0.00 17,926.18
Category: 440 - Charges for Current Services
Revenue
2,648,500.00 2,648,500.00 2,651,272.67
Revenue Total: 2,648,500.00 2,648,500.00 2,651,272.67
Budget Report For Fiscal: 2021-22 Period Ending: 06/30/2022 Group Summary
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Percent
Used
283,872.99
-9,708.12
274,164.87
Operating Revenue: Variance
Charges for Services [1] 0.33
Other Operating Revenue: [2] 0.02
Total Operating Revenue 0.35
Operating Expenses: -
Personnel services [3] 0.56
Operating & maintenance [4] (0.27)
Depreciation [5] (0.16)
Total operating expense 0.13
Operating income (loss) 0.22
-
Non-Operating Revenue (Expenses): -
Investment income (loss) [6] (0.01)
Interest expense [7] (0.08)
Total non-operting revenues (expenses) (0.09)
Income (loss) before transfers/capitals 0.13
Capital Contributions [8] -
Change in net position 0.13
Budget Report For Fiscal: 2021-22 Period Ending: 06/30/2022 Fund Summary
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Fund Activity
020 - Water Fund 0.00 0.00 283,872.99
021 - Water Capital 0.00 0.00 -9,708.12
Report Surplus (Deficit): 0.00 0.00 274,164.87
ACFR
2,649,723.00
4,893.00
2,654,616.00
436,887.00
1,688,728.00
203,074.00
2,328,689.00
325,927.00
(16,653.99)
(50,297.92)
15,190.00
(16,654.00)
(50,298.00)
15,190.00
274,165.00
RECONCILIATION TO ACFR pg. 35
(66,951.91)
258,974.87
(66,952.00)
258,975.00
GL
2,649,722.67
4,892.98
2,654,615.65
436,886.44
1,688,728.27
203,074.16
2,328,688.87
325,926.78
274,164.87
Percent
Used
39,265.57 103.22%
5.00 100.63%
2,439.30 197.57%
41,709.87 103.41%
[1] 41,709.87 103.41%
382.56 0.00%
382.56 0.00%
[1] 382.56 0.00%
[6] -13,629.38 -112.96%
-13,629.38 -112.96%
-13,629.38 -112.96%
606.80 0.00%
-2,065,546.00 0.00%
-886,000.00 0.00%
-2,950,939.20 0.02%
[2] -2,950,939.20 0.02%
-26,996.15 111.04%
40,720.00 2.12%
2,185.40 68.11%
793.81 37.05%
-50,319.60 304.76%
337.00 95.84%
-53,504.43 271.44%
405.20 97.09%
-21.92 108.09%
-86,400.69 123.21%
[3] -86,400.69 123.21%
[4] 344.33 95.53%
[4] -83.33 100.79%
[4] 1,204.01 87.82%
[4] 505.31 54.06%
[4] 103.33 99.39%
[4] 24,631.63 55.22%
[4] -769.07 109.61%
[4] -323.80 121.59%
[4] 1,324.70 66.88%
[4] 51,392.45 79.44%
FY 2021-22 Revenue and Expenditures
City of Buellton, CA Wastewater Fund
For Fiscal: 2021-22 Period Ending: 06/30/2022
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Category: 440 - Charges for Current Services
Revenue
005-44110 Sales 1,219,128.00 1,219,128.00 1,258,393.57
005-44120 Set-Up Fees 800.00 800.00 805.00
005-44125 Late Charges 2,500.00 2,500.00 4,939.30
Revenue Total: 1,222,428.00 1,222,428.00 1,264,137.87
Category: 440 - Charges for Current Services Total: 1,222,428.00 1,222,428.00 1,264,137.87 Category: 442 - Misc
Revenue
005-44250 Miscellaneous 0.00 0.00 382.56
Revenue Total: 0.00 0.00 382.56
Category: 442 - Misc Total: 0.00 0.00 382.56
Category: 490 - Use of Monies & Properties
Revenue
005-44105 Interest 6,400.00 6,400.00 -7,229.38
Revenue Total: 6,400.00 6,400.00 -7,229.38
Category: 490 - Use of Monies & Properties Total: 6,400.00 6,400.00 -7,229.38 Category: 495 - Client Review
Revenue
005-49649 Insurance Refund-Gen Liability 0.00 0.00 606.80 005-49652 Transfer from Reserves 2,059,871.00 2,065,546.00 0.00 006-49729 Transfer from Sewer Fund 886,000.00 886,000.00 0.00 Revenue Total: 2,945,871.00 2,951,546.00 606.80
Category: 495 - Client Review Total: 2,945,871.00 2,951,546.00 606.80 Category: 500 - Employee Services
Expense
005-701-50000 Salaries 244,484.00 244,484.00 271,480.15 005-701-50030 Hourly Employees 41,600.00 41,600.00 880.00 005-701-50120 Employer SS/MC 6,853.00 6,853.00 4,667.60 005-701-50130 UI & Employee Training Tax 1,261.00 1,261.00 467.19 005-701-50200 PERS Retirement 24,575.00 24,575.00 74,894.60 005-701-50300 Workers Compensation 8,099.00 8,099.00 7,762.00 005-701-50400 Medical Benefit 31,208.00 31,208.00 84,712.43 005-701-50410 Employer Paid DCP 13,921.00 13,921.00 13,515.80 005-701-50500 Group Life Ins Benefit 271.00 271.00 292.92 Expense Total: 372,272.00 372,272.00 458,672.69
Category: 500 - Employee Services Total: 372,272.00 372,272.00 458,672.69 Category: 600 - Operating & Maintenance
Expense
005-701-50600 Insurance - Liability 7,700.00 7,700.00 7,355.67 005-701-50610 Insurance - Property 10,593.00 10,593.00 10,676.33 005-701-60021 Audit 9,884.00 9,884.00 8,679.99
005-701-60131 Laundry / Uniforms 1,100.00 1,100.00 594.69 005-701-60210 Computer Maintenance &Software 14,325.00 17,000.00 16,896.67 005-701-60250 Maintenance / Repair 55,000.00 55,000.00 30,368.37 005-701-60270 Maintenance - Vehicles 8,000.00 8,000.00 8,769.07 005-701-60650 Membership & Publications 1,500.00 1,500.00 1,823.80 005-701-60710 Travel & Training 4,000.00 4,000.00 2,675.30 005-701-60800 Contract Services 250,000.00 250,000.00 198,607.55 2/24/2023 1:31:26 PM Page 1 of 4
Percent
Used
[4] -13,078.75 126.16%
[4] 1,242.08 87.58%
[4] 11,716.00 70.22%
[4] 3,151.00 91.00%
[4] 1,569.56 21.52%
[4] 418.38 79.08%
[4] 624.92 87.50%
[4] -442.75 109.84%
[4] -1,395.34 123.26%
[4] -15,066.03 114.49%
[4] -4,484.18 186.23%
[7] 21,353.35 59.84%
[4] 458.98 98.47%
[4] 1,296.01 35.20%
[4] -728.17 107.91%
[5] 122,795.22 56.22%
[4] 1,899,415.00 0.00%
[5] 26,026.95 27.70%
[4] 850,000.00 0.00%
2,983,201.79 21.25%
2,983,201.79 21.25%
-315.74 #DIV/0!
20,000.00 0.00%
19,684.26 1.58%
[4] 19,684.26 #DIV/0! 1.58%
-5,990.79 599179.00%
Budget Report For Fiscal: 2021-22 Period Ending: 06/30/2022 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
005-701-60830 Contract Services-Engineering 50,000.00 50,000.00 63,078.75 005-701-60900 Miscellaneous 10,000.00 10,000.00 8,757.92 005-701-60905 CalPERS Unfunded Accrued Liability 39,336.00 39,336.00 27,620.00 005-701-61111 Chemicals / Analysis 35,000.00 35,000.00 31,849.00 005-701-61127 Tools 2,000.00 2,000.00 430.44
005-701-61130 Office Supplies 2,000.00 2,000.00 1,581.62 005-701-61131 Postage 5,000.00 5,000.00 4,375.08
005-701-61140 Operational Supplies 4,500.00 4,500.00 4,942.75 005-701-61211 Utilities - Water 6,000.00 6,000.00 7,395.34 005-701-61241 Utilities - Electric 104,000.00 104,000.00 119,066.03 005-701-61280 Fuel - Vehicles 5,200.00 5,200.00 9,684.18 005-701-67545 Principal and Interest 53,175.00 53,175.00 31,821.65 005-701-67575 Regulatory Compliance 27,000.00 30,000.00 29,541.02 005-701-67600 Safety Equipment 2,000.00 2,000.00 703.99 005-701-67705 Telephone 9,200.00 9,200.00 9,928.17
005-701-68110 Depreciation 280,500.00 280,500.00 157,704.78 005-701-69100 Transfer to Other Funds 1,899,415.00 1,899,415.00 0.00 006-701-68110 Depreciation 36,000.00 36,000.00 9,973.05 006-702-69100 Transfer to Other Funds 850,000.00 850,000.00 0.00 Expense Total: 3,782,428.00 3,788,103.00 804,901.21
Category: 600 - Operating & Maintenance Total: 3,782,428.00 3,788,103.00 804,901.21 Category: 700 - Capital
Expense
005-701-72100 Office Equipment 0.00 0.00 315.74
005-701-73500 Equipment 20,000.00 20,000.00 0.00
Expense Total: 20,000.00 20,000.00 315.74
Category: 700 - Capital Total: 20,000.00 20,000.00 315.74 Report Surplus (Deficit): -1.00 -1.00 -5,991.79
2/24/2023 1:31:26 PM Page 2 of 4
41,709.87 103.41%
41,709.87 103.41%
382.56 0.00%
382.56 0.00%
-13,629.38 -112.96%
-13,629.38 -112.96%
-2,950,939.20 0.02%
-2,950,939.20 0.02%
-86,400.69 123.21%
-86,400.69 123.21%
2,983,201.79 21.25%
2,983,201.79 21.25%
19,684.26 1.58%
19,684.26 #DIV/0! 1.58%
-5,990.79 599179.00%
Operating Revenue: Variance
Charges for Services [1] 0.57
Other Operating Revenue: [2] 0.20
Total Operating Revenue 0.77
Operating Expenses: -
Personnel services [3] 0.31
Operating & maintenance [4] 0.53
Depreciation [5] 0.17
Total operating expense 1.01
Operating income (loss) (0.24)
-
Non-Operating Revenue (Expenses): -
Investment income (loss) [6] 0.38
Interest expense [7] (0.35)
Total non-operting revenues (expenses) 0.03
Income (loss) before transfers/capitals (0.21)
Capital Contributions [8] -
Change in net position (5,991.79) (5,992.00) (0.21)
(39,051.03) (39,051.00)
(5,991.79) (5,992.00)
- -
33,059.24 33,059.00
(7,229.38) (7,229.00)
(31,821.65) (31,822.00)
605,717.47 605,718.00
167,677.83 167,678.00
1,232,067.99 1,232,069.00
Report Surplus (Deficit): -1.00 -1.00 -5,991.79
RECONCILIATION TO ACFR pg. 35
GL ACFR
1,264,520.43 1,264,521.00
606.80 607.00
1,265,127.23 1,265,128.00
458,672.69 458,673.00
Category: 700 - Capital
Expense 20,000.00 20,000.00 315.74
Category: 700 - Capital Total: 20,000.00 20,000.00 315.74 Category: 600 - Operating & Maintenance
Expense 3,782,428.00 3,788,103.00 804,901.21
Category: 600 - Operating & Maintenance Total: 3,782,428.00 3,788,103.00 804,901.21 Category: 500 - Employee Services
Expense 372,272.00 372,272.00 458,672.69
Category: 500 - Employee Services Total: 372,272.00 372,272.00 458,672.69 Category: 495 - Client Review
Revenue 2,945,871.00 2,951,546.00 606.80
Category: 495 - Client Review Total: 2,945,871.00 2,951,546.00 606.80 Category: 490 - Use of Monies & Properties
Revenue 6,400.00 6,400.00 -7,229.38
Category: 490 - Use of Monies & Properties Total: 6,400.00 6,400.00 -7,229.38 Category: 442 - Misc
Revenue 0.00 0.00 382.56
Category: 442 - Misc Total: 0.00 0.00 382.56
Category: 440 - Charges for Current Services
Revenue 1,222,428.00 1,222,428.00 1,264,137.87
Category: 440 - Charges for Current Services Total: 1,222,428.00 1,222,428.00 1,264,137.87 Budget Report For Fiscal: 2021-22 Period Ending: 06/30/2022 Group Summary
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Percent
Account Type Used