Buellton City Council
March 14, 2024

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30,2023
NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) M. Compensated Absences
Government-Wide Financial Statements
For governmental and business-type activities, compensated absences are recorded as incurred and the related expenses and liabilities are reported in the appropriate activity.

Fund Financial Statements
In compliance with Governmental Accounting Standards Board Statement No. 16, the City has established a liability for accrued vacation in relevant funds. For governmental type funds, the current liability appears in the respective funds. All vacation paid is accrued when incurred in the government-wide and proprietary funds financial statements. This liability is set up for the current employees at the current rates of pay. Each fiscal year, an adjustment to the liability is made based on pay rate changes and adjustments for the current portion. The General Fund is primarily responsible for the repayment of the governmental portion of compensated absences. Accumulated employee sick leave benefits are not recognized as liabilities ofthe City.

The City's policy is to record sick leave as an operating expense in the period taken since such benefits do not vest nor is payment probable; however, unused sick leave is added to the creditable service period for calculation of retirement benefits when the employee retires.

N. Unearned Revenue
Unearned revenue arises when assets are received before revenue recognition criteria have been satisfied.

Grants and entitlements received before eligibility requirements are met are recorded as unearned revenue.

O. Deferred Outflows and Inflows of Resources
Pursuant to GASB Statement No. 63, "Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position," and GASB Statement No. 65, "Items Previously Reported as Assets and Uabilities, " the City recognizes deferred outflows and inflows of resources.

In addition to assets, the Statement of Net Position will sometimes report a separate section for deferred outflows of resources. A deferred outflow of resources represents a consumption of net assets by the government that applies to future periods. The City has two items that qualify for reporting in this category; refer to Note 10 and Note 11 for detailed listing of the deferred outflows of resources the City has reported.

In addition to liabilities, the Statement of Net Position and the Governmental Funds - Balance Sheet will sometimes report a separate section for deferred inflows of resources. A deferred inflow of resources is an acquisition of net assets by the City that applies to a future periods. The City has three items that qualify for reporting in this category; refer to Notes 5,10, and 11 for detailed listing ofthe deferred inflows of resources the City has reported.

P. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position ofthe City of Buellton's California Public Employee's Retirement System (CaIPERS) plans (Plans) and additions to/deductions from the Plans' fiduciary net position have been determined on the same basis as they are reported by CaIPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. 43

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30,2023
NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Q. Other Postemployment Benefits (OPE B)
For purposes of measuring the net OPEB liability and deferred outflows/inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City's plan (OPEB Plan) and additions to/deductions from the Plan's fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when due and payable in accordance with the benefit terms.

Investments are reported at fair value.

R. Fund Balances
Fund balances of the governmental funds are classified as follows:

Nonspendable Fund Balance - represents amounts that cannot be spent because they are either not in spendable form (such as inventory or prepaid insurance) or are legally required to remain intact (such as notes receivable or the lease receivable in excess of the deferred inflow of resources for the lease receivable).

Restricted Fund Balance - represents amounts that are constrained by external parties, constitutional provisions or enabling legislation.

Committed Fund Balance - represents amounts that can only be used for a specific purpose because of a formal action by the City's governing board. Committed amounts cannot be used for any other purpose unless the governing board removes those constraints by taking the same type offormal action. Committed fund balance amounts may be used for other purposes with appropriate due process by the governing board.

Commitments are typically done through adoption and amendment ofthe budget. Committed fund balance amounts differ from restricted balances in that the constraints on their use do not come from outside parties, constitutional provisions, or enabling legislation.

Assigned Fund Balance - represents amounts that the City intends to use for a specific purpose, but that do not meet the criteria to be classified as restricted or committed. Intent may be stipulated by the governing board or by an official or body to which the governing board delegates the authority. Specific amounts that are not restricted or committed in a special revenue, capital projects, debt service, or permanent fund are assigned for purposes in accordance with the nature of their fund type or the fund's primary purpose.

Assignments within the general fund convey that the intended use ofthose amounts is for a specific purpose that is narrower than the general purpose of the City.

Unassigned Fund Balance - represents amounts which are unconstrained in that they may be spent for any purpose. Only the general fund reports a positive unassigned fund balance. Other governmental funds might report a negative balance in this classification because of overspending for specific purposes for which amounts had been restricted, committed or assigned.

When an expenditure is incurred for a purpose for which both restricted and unrestricted fund balance is available, the City considers restricted funds to have been spent first. When an expenditure is incurred for which committed, assigned, or unassigned fund balances are available, the City considers amounts to have been spent first out of committed funds, then assigned funds, and finally unassigned funds.

S. Net Position
GASB Statement No. 63 requires that the difference between assets added to the deferred outflows of resources, and liabilities added to the deferred inflows of resources, be reported as net position. Net position is classified as either net investment in capital assets, restricted, or unrestricted. 44

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) S. Net Position (Continued)
Net position that is net investment in capital assets, consists of capital assets, net of accumulated depreciation, and reduced by the outstanding principal of related debt. Restricted net position is the portion of net position that has external constraints placed on it by creditors, grantors, contributors, laws, or regulations of other governments, or through constitutional provisions or enabling legislations. Unrestricted net position consists of net position that does not meet the definition of net investment in capital assets or restricted net position.

T. Interfund Balances/Internal Balances
Advances to and advances from other funds represent interfund loans in the fund financial statements.

Advances between funds are offset by a fund liability or by deferred revenue in the applicable governmental funds to indicate thatthey are not expendable available financial resources. Any unpaid interest due to lack of funds in the borrowing fund increases the principal owed and is reported in the lending fund as deferred revenue. All other outstanding balances between funds are reported as due to and due from other funds.

These are generally repaid within the following fiscal year. Any residual balances outstanding between the governmental activities and business-type activities are reported in the Government-Wide Financial Statements as "internal balances."
U. Budgetary Accounting
The City Council establishes budgets for the General Fund and all Special Revenue Funds. Budgetary control is legally maintained at the fund level for these funds. Department heads submit budget requests to the City Manager. The City Manager prepares an estimate of revenues and prepares recommendations for the next year's budget. The preliminary budget mayor may not be amended by the City Council and is adopted by resolution by the City Council on or before June 30 in accordance with the municipal code. The City Council may amend the budget by motion during the fiscal year. Only the Council can authorize transfers between funds and approve inter-fund loans. The City Manager is authorized to transfer budgeted amounts within a fund without formal council action or approval. The City Manager is authorized to increase expenditures in relation to revenues in funds receiving assigned revenues without approval by the City Council.

Expenditures may not legally exceed appropriations at the fund level, which is the legal level of control.

Supplemental appropriations, which increase appropriations, may be made during the fiscal year. There were no material supplemental appropriations made for the fiscal year ended June 30,2023. Budget information is presented for the General and budgeted Special Revenue Funds in the fund financial statements. The budget information is presented on a basis consistent with generally accepted accounting principles. Appropriations, except open project appropriations, and unexpended grant appropriations, lapse at the end of each fiscal year.

Appropriations lapse at the end of the fiscal year and then are re-budgeted for the coming year. Under Article XIII B of the California Constitution (the Gann Spending Limitation Initiative), the City is restricted as to the amount of annual appropriations from the proceeds of taxes, and if proceeds of taxes exceed allowed appropriations, the excess must either be refunded to the State Controller, returned to the taxpayers through revised tax rates or revised fees schedules, or an excess in one year may be offset against a deficit in the following year. For the fiscal year ended June 30, 2023, based on the calculations by City Management, proceeds of taxes did not exceed the appropriations limit. Budgeted appropriations for the various governmental funds become effective each July 1.
45

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) V. Future Accounting Pronouncements
Statement No. 99 "Omnibus 2022"
Statement No. 100 "Accounting Changes and Error
Corrections - an amendment of GASB
Statement No. 62"
Statement No. 101 "Compensated Absences"
NOTE 2 - CASH AND INVESTMENTS
The provisions of this statement are effective
in April 2022 except for the provisions related to
leases, PPPs, SBITAs, financial guarantees and
derivative instruments. The provisions related to
leases, PPPs, and SBITAs are effective for fiscal
years beginning after June 15, 2022. The provisions
related to financial guarantees and derivative
instruments are effective for fiscal years beginning
after June 15, 2023.

The provisions of this statement are effective
for fiscal years beginning after June 15, 2023.

The provisions ofthis statement are effective
for fiscal years beginning after December 15, 2023.

The composition of cash and investments as of June 30, 2023, is as follows:

Cash on hand $ 700
Deposits with financial institutions 11,593,455
Investments 11,460,021
Total cash and investments $ 23,054,176
Cash and investments are classified in the financial statements as shown below, based on whether or not their use is restricted under the terms of the City's debt instruments or Agency's agreements:

Statement of Net Position:

Cash and investments
Restricted cash
Total cash and investments
$ 23,043,191
10,985
$ 23,054,176
Governmental Accounting Standards Board (GASB) Statement No. 72, "Fair Value Measurements and Application," provides the framework for measuring fair value. The framework categorizes a fair value hierarchy that is based on the valuation inputs used to measure the fair value of the asset. Levell inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The City has recurring fair value measurements as of June 30, 2023 as shown on the following page:
46

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30,2023
NOTE 2 - CASH AND INVESTMENTS (Continued)
Fair Value Measurement Using
Quoted Prices in Significant Other Significant
Active Ma rkets for Observa bl e
Identical Assets Inputs
I nvestments by fa i r va I ue Total (Levell) (Level 2) Unobservable
Inputs
(Level 3)
Debt securities:

Negotiable certificates of deposit
U.S. Treasury securities
Total investments measured at fair value
$ 1,746,819 $
998,513
2,745,33 2 $
1,746,819 $ $
998,513
2,745,332 $ $
Investments measured at amortized cost:

LAIF
Money ma rket funds
Tota I i nves tments $
8,682,343
32,346
11,460,021
A. Investments Authorized by the California Government Code and the City's Investment Policy B.

The table below identifies the investment types that are authorized for the City by the California Government Code. The table also identifies certain proviSions of the California Government Code that address interest rate risk, credit risk, and concentration of credit risk.

Maximum Maximum
Authorized Maximum Percentage Investment
Investment TYQe Maturity of Portfolio in One Issuer
U.S. Treasury Obligations 5 years None None
U.S. Agency Securities 5 years None None
Bankers' Acceptance 180 days 40% 30%
Commercial Paper 270 days 15% 10%
Negotiable Certificates of Deposit 5 years 30% None
Repurchase Agreements 1 year None None
Reverse Repurchase Agreements 92 days 20% None
Money Market Mutual Funds N/A 20% 10%
Local Agency Investment Fund (LAIF) N/A None $75,000,000 Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer-term investments, and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flows and liquidity needed for operations.

Information about the sensitivity of the fair values of the City's investments to market interest rate fluctuations is provided by the following table that shows the distribution of the City's investments by maturity:

I nvestment Type
LAIF
Negotiable certificates of deposit
U.s. Treasury securities
Money ma rket funds
Total
$
$
Ca rryi ng
Amount
8,682,343
1,746,819
998,513
32,346
11,460,0 21
12 Months
Or Less
$ 8,682,343
455,634
998,513
32,346
$ 10,168,836
47 $
$
Remaining Maturity (in Months)
13-24
Months
377,719
$
25-60
Months
913,466
More than
60 Months
$
377,719 $ 913,466 ~$=====

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 2 - CASH AND INVESTMENTS (Continued)
C. Disclosures Relating to Credit Risk
D.

Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by the California Government Code, and the actual rating as of fiscal year end for each investment type.

Minimum Exempt
Carrying Legal From Ratingas of Fiscal Year End
I nvestment Type Amount Rating Disclosure AM Not Rated
LAIF $ 8,682,343 N/A $ $ $ 8,682,343
Negotiable certificates of deposit 1,746,819 N/A 1,746,819 U.S. Treasury securities 998,513 N/A 998,513
Money marketfunds 32,346 N/A 32,346
Total $ 11,460,021 $ - $ - $ 11,460,021
Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in anyone issuer beyond that stipulated by the California Government Code. There are no investments in anyone issuer that represents 5% or more of the total City's investments.

D. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event ofthe failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by State or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under State law (unless so waived by the governmental unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure the City's deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

None ofthe City's deposits with financial institutions in excess ofthe Federal Depository Insurance Corporation's limits were held in uncollateralized accounts.

The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dea ler) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments. With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government's indirect investment in securities through the use of mutual funds or governmental investment pools (such as LAIF).

E. Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City's investment in this pool is reported in the accompanying basic financial statements at the amounts based upon the City's pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. 48

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 3 - CAPITAL ASSETS
Capital assets activity for the fiscal year ended June 30, 2023, was as follows:

Balance Deletions and Balance
July 1, 2022 Additions Transfers June 30, 2023
Governmental Activities
Nondepreciable capital assets:

Land $ 2,639,835 $ - $ - $ 2,639,835
Construction in progress 994,288 690,101 (1,364,579) 319,810 Total nondepreciable capital assets $ 3,634,123 $ 690,101 $ (1,364,579) $ 2,959,645 Depreciable capital assets:

Buildings and improvements $ 8,133,231 $ 92,711 $ - $ 8,225,942 Property and equipment 730,716 730,716
I nfrastructu re 23,036,768 1,364,579 24,401,347
Total depreciable capital assets 31,900,715 92,711 1,364,579 33,358,005 Less accumulated depreciation
Buildings and improvements 1,697,179 195,957 1,893,136
Property and equipment 680,030 14,285 694,315
Infrastructure 6,827,746 491,495 7,319,241
Total accumulated depreciation 9,204,955 701,737 9,906,692 Net depreciable capital assets $ 22,695,760 $ (609,026) $ 1,364,579 $ 23,451,313 Net capital assets $ 26,329,883 $ 81,075 $ - $ 26,410,958 Balance Deletions and Balance
July 1, 2022 Additions Transfers June 30, 2023
Business-Type Activities
Nondepreciable capital assets:

Land $ 247,691 $ - $ - $ 247,691
Construction in progress 3,424,198 632,411 (3,707,036) 349,573 Total nondepreciable capital assets $ 3,671,889 $ 632,411 $ (3,707,036) $ 597,264 Depreciable capital assets:

Buildings and improvements $ 582,135 $ $ - $ 582,135
Property and equipment 861,814 861,814
I nfrastructu re 13,829,470 234,994 3,707,036 17,771,500 Total depreciable capital assets 15,273,419 234,994 3,707,036 19,215,449 Less accumulated depreciation
Buildings and improvements 566,209 1,401 567,610
Property and equipment 725,432 9,085 734,517
Infrastructure 9,477,040 414,388 9,891,428
Total accumulated depreciation 10,768,681 424,874 11,193,555 Net depreciable capital assets $ 4,504,738 $ (189,880) $ 3,707,036 $ 8,021,894 Net capital assets $ 8,176,627 $ 442,531 $ - $ 8,619,158 Depreciation expense was charged to function and programs based on their usage of the related assets. The amounts allocated to each function or program as shown on the following page:
49

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30,2023
NOTE 3 - CAPITAL ASSETS (Continued)
Governmental Activities:

General government
Community development
Cultural and leisure
Public safety
Publ ic works
Total depreciation expense-governmental activities
Business-type Activities:

Water
Wastewater
Total depreciation expense-business-type activities
NOTE 4 - RIGHT TO USE LEASE ASSET
Balance
July 1, 2022
Right to use capital assets
Leased equi pment $ 70,879 $
Total right to use capital assets 70,879
Less accumulated amortization for:

Leased equipment 11,055
Total accumulated amortization 11,055
Right to use capital assets, net $ 59,824 $
NOTE 5 - LEASE RECEIVABLE
$
$
$
$
Additions Reductions
$
16,040
16,040
(16,040) $
59,802
276,741
72,895
3,240
289,059
701,737
241,463
183,411
424,874
$
$
Balance
June 30, 2023
70,879
70,879
27,095
27,095
43,784
In July 2009, the City entered into a lease for the Visitor's Bureau. Under the lease, the Buellton Business Association/Chamber of Commerce agreed to pay the City $1,350 per month through June 2024. The monthly lease payments are waived by the City in exchange for services provided. The lease receivable is measured as the present value of the future minimum rent payments expected to be received during the lease term at a discount rate of 3%, which is the implicit rate used forthe agreement. In fiscal year 2023, the City recognized $15,513 of lease revenue and $694 of interest revenue under the lease.

In July 2015, the City entered into a lease with for the Post Office. Under the lease, the United States Postal Service agreed to pay the City $5,000 per month through June 2026. The lease receivable is measured as the present value of the future minimum rent payments expected to be received during the lease term at a discount rate of 3% which is the implicit rate used for the agreement. In fiscal year 2023, the City recognized $55,720 of lease revenue and $5,904 of interest revenue under the lease.

In March of 2022, the City entered into a lease for 202 Dairyland Road. Under the lease, SYV Horseback Rides LLC agreed to pay the City $3,500 per month with annual3% increases on January l't of each year through March 2028. The lease receivable is measured as the present value ofthe future minimum rent payments expected to be received during the lease term at a discount rate of 3%. In fiscal year 2023, the City recognized $41,300 of lease revenue and $6,592 of interest revenue under the lease.

In March of 2022, the City entered into a lease for the Zaca Golf Course. Under the lease Mike Brown agreed to pay the City $1,250 per month through February 2027. The lease receivable is measured as the present value of the future minimu m rent payments expected to be received during the lease term at a discount rate of 3% which is the implicit rate used for the agreement. In fiscal year 2023, the City recognized $13,223 of lease revenue and $1,747 of interest revenue under the lease.
50

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 5 - LEASE RECEIVABLE (Continued)
In April of 2022, the City entered into a lease for the 960 square feet of property at the Buellton Reservoir. Under the lease New Cingular Wireless PCS, LLC {AT&T} agreed to pay the City $2,500 per month starting May 1, 2022 through April 2027. The lease receivable is measured as the present value of the future minimum rent payments expected to be received during the lease term at a discount rate of 3% which is the implicit rate used forthe agreement. In fiscal year 2023, the City recognized $26,315 of lease revenue and $3,626 of interest revenue under the lease.

NOTE 6 - LONG-TERM LIABILITIES
A. Compensated Absences
Governmental Accounting Standards Board Statement No. 16 identifies certain items that should be accrued as a liability as benefits are earned by employees, but only to the extent it is probable that the employer will compensate the employees for the benefits through cash payments conditioned on the employee's termination or retirement.

The City's employees accumulate earned but unused benefits, which can be converted to cash at termination of employment. The non-current portion of these vested benefits, payable in accordance with various collective bargaining agreements, at June 30, 2023, total $126,036 for governmental activities and $65,919 for business-type activities.

B. Notes Payable - Direct Borrowing
C.

On December 18, 2020, the City entered into a note payable agreement with Sterling National Bank. The note proceeds were used to purchase equipment and install City's solar, LED lighting, and other energy improvements project. The amount of the lease was $4,147,947 and the agreement was for annual payments for 20 years at 2.45% interest. The note is secured by the equipment and in the event of a default, all remaining payments become due and the lessor has the right to retake possession of the equipment. Annual lease payments are due each year starting in January 2022.

Future payments are as follows:

Fiscal Year Total
Ending June 30 Principal Interest Payments
2024 $ 91,249 $ 98,036 $ 189,285
2025 102,902 95,801 198,703
2026 115,222 93,280 208,502
2027 128,239 90,457 218,696
2028 107,989 87,315 195,304
2029-2033 939,996 381,352 1,321,348
2034-2038 1,378,702 246,694 1,625,396
2039-2041 1,137,182 57,159 1,194,341
Total $ 4,001,481 $ 1,150,094 $ 5,151,575
Other Post-Employment Liability
In accordance with GASB Statement No. 75, the City is required to measure and report liabilities associated with OPEB. The City's estimated OPEB liability on June 30, 2023 was $2,732,118. For governmental funds, these expenses are incurred by the General Fund. See Note 11 for further detail.

D. Net Pension Liability
In accordance with GASB Statement No. 68, the City is required to measure and report liabilities associated with its pension liability. Pension expense in charged to functions and programs based on their proportionate share of total payroll cost. The City's estimated net pension liability on June 30,2023, was $2,888,246. For governmental fu nds, these expenses are typically incurred by the General Fund. See Note 10 for further detail. 51

CITY OF BUElLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 6 - LONG-TERM LIABILITIES (Continued)
E. Lease Liabilities
The City has entered into agreements to lease certain equipment. The lease agreements qualify as other than short-term leases under GASB Statement No. 87 and, therefore, have been recorded at the present value of the future minimum lease payments as of the date of their inception.

An agreement with MailFinance, Inc. was commenced on December 9, 2019, to lease a mail machine and inserter that requires 21 quarterly payments of $921. There are no variable payment components of the lease. The lease liability is measured at a discount rate of 3%, which is the implicit rate used for the lease agreement. As a result of the lease, the City recorded as of July I, 2021 a right to use asset with a net book value of $5,208 at June 30,2023. The right to use asset is discussed in more detail in Note 5.

An agreement with U.S. Bank Equipment Finance was commenced on October 20, 2020, to lease a scanner for the Planning Department that requires 60 monthly payments of $385. There are no variable payment components of the lease. The lease liability is measured at a discount rate of 3%, which is the implicit rate used for the lease agreement. As a result of the lease, the City recorded as of July 1,2021 a right to use asset with a net book value of $9,748 at June 30,2023. The right to use asset is discussed in more detail in Note 5.

An agreement with Coastal Copy, Inc was commenced on January 7, 2022, to lease Kyocera Copiers that require 60 monthly payments of $740. There are no variable payment components ofthe lease but there is a monthly supplies and maintenance payment of $442. The lease liability is measured at a discount rate of 3%, which is the implicit rate used for the lease agreement. As a result of the lease, the City recorded a right to use asset with a net book value of $28,828 at June 30, 2023. The right to use asset is discussed in more detail in Note 5.

Future lease payments are as follows:

Year Ending Principal Interest
June 30 Payments Payments Total
2024 $ 16,048 $ 1,136 $ 17,184
2025 12,865 635 13,500
2026 11,578 300 11,878
2027 4,401 39 4,440
$ 44,892 $ 2,110 $ 47,002
NOTE 7 - CHANGES IN LONG-TERM LIABILITIES
The following is a summary of long-term liability activities for the fiscal year ended June 30,2023:

Balance Balance Due Within
July 1, 2022 Additions Deletions June 30, 2023 One Year Governmental activities:

Compensated absences $ 116,818 $ 47,080 $ 37,862 $ 126,036 $ 37,862 Note payable - direct borrowing 816,342 16,046 800,296 18,250 Lease liabilities 60,466 15,574 44,892 16,048
OPEB liability 2,212,678 290,614 1,922,064 101,191
Net pension liability 917,510 1,375,775 2,293,285
Total $ 4,123,814 $ 1,422,855 $ 360,096 $ 5,186,573 $ 173,351 52

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 7 - CHANGES IN LONG-TERM LIABILITIES (Continued)
Balance
Business-type activities: July 1, 2022 Additions
Compensated absences $ 54,724 $ 43,943
Note payable - direct borrowing 3,265,370
OPEB liability 913,550
Net pension liability 334,789 260,172
Total $ 4,568,433 $ 304,115
NOTE 8 -INTERFUND TRANSACTIONS
Balance Due Within
Deletions June 30, 2023 One Year
$ 32,748 $ 65,919 $ 13,184
64,185 3,201,185 72,999
103,496 810,054 42,647
594,961
$ 200,429 $ 4,672,119 $ 128,830
Interfund transactions are reported as either loans, services provided, reimbursements, or transfers. Loans are reported as interfund receivables and payables, as appropriate, and are subject to elimination upon consolidation.

Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures/expenses.

Reimbursements occur when one fund incurs a cost, charges the appropriate benefiting fund, and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers among governmental funds are netted as part of the reconciliation to the government-wide financial statements.

A. Due From/To Other Funds
B.

Due to and from balances result from the time lag between the dates that interfund goods and services are provided or reimbursable expenditures occur, transactions are recorded in the accounting system, and payments between funds are made.

Individual fund interfund receivable and payable balances at June 30, 2023, are as follows:

Fund Due From Due To
Major Governmental Funds:

General Fund $ 136,153 $
Nonmajor Governmental Funds:

Transportation Planning Special Revenue Fund 136,153
Total $ 136,153 $ 136,153
Interfund Transfers
Interfund transfers consist of operating transfers from funds receiving revenue to funds through which the resources are to be expended.

Interfund transfers for the 2022-2023 fiscal year are as follows:

Fund Transfers In Transfers Out
Major Governmental Funds:

General Fund $ $ 338,732
ARPA 201,694
Capital Improvement Project Fund 782,812
Nonmajor Governmental Funds:

Measure A Fund 516,119
Gas Tax Fund 24,961
Local Transportation Fund 97,000
Major Proprietary Funds:

Water Fund 11,118
Wastewater Fund 190,576
$ 1,081,506 $ 1,081,506
53

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30,2023
NOTE 9 - RISK MANAGEMENT
A. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of Buellton is a member of the CALIFORNIA JOINT POWERS INSURANCE AUTHORITY (Authority). The Authority is composed of 123 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee.

Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding requirement for primary self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool.

Primary Liability Program - Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $100,000 for each occurrence and is evaluated as a percentage of the pool's total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool's total incurred costs within the second layer. (4) Incurred costs from $500,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers.

The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence.

Subsidence losses also have a $50 million per occurrence limit. The coverage structure is composed of a combination of pooled self-insurance, reinsurance, and excess insurance. Additional information concerning the coverage structure is available on the Authority's website: https:/!cjpia.org!coverage!risk-sharing-pools!.

B. Primary Self-Insurance Programs of the Authority
Primary Workers' Compensation Program - Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a percentage of the pool's total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool 's total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.

For 2022-23 the Authority's pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers' Compensation Law. Employer's Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies, and Employer's Liability losses from $5 million to $10 million are pooled among members.

C. Purchased Insurance
Pollution Legal Liability Insurance - The City of Buellton participates in the pollution legal liability insurance program which is available through the Authority. The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City of Buellton. Coverage is on a claims-made basis. There is a $250,000 deductible. The Authority has an aggregate limit of $20 million. 54

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 9 - RISK MANAGEMENT (Continued)
C. Purchased Insurance (Continued)
Property Insurance - The City of Buellton participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. City of Buellton property is cu rrently insu red according to a schedu Ie of covered property submitted by the City of Buellton to the Authority. City of Buellton property currently has all-risk property insurance protection in the amount of $9,089,660. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.

Earthquake and Flood Insurance - The City of Buellton purchases earthquake and flood insurance on a portion of its property. The earthquake insurance is part of the property protection insurance program of the Authority. City of Buellton property currently has earthquake protection in the amount of $7,767,673. There is a deductible of 5% per unit of value with a minimum deductible of $100,000.

Crime Insurance - The City of Buellton purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible. The fidelity coverage is provided through the Authority.

Special Event Tenant User Liability Insurance - The City of Buellton further protects against liability damages by requiring tenant users of certain property to purchase low-cost tenant user liability insurance for certain activities on agency property. The insurance premium is paid by the tenant user and is paid to the City of Buellton according to a schedu Ie. The City of Buellton then pays for the insurance. The insurance is facilitated by the Authority.

D. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in 2022-23.

NOTE 10 - PENSION PLAN
A. General Information about the Pension Plans
Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (the Plan), administered by the California Public Employees' Retirement System (CaIPERS). The Plan's benefit provisions are established by statute. The Plan is included as a pension trust fund in the CalPERS' Annual Comprehensive Financial Report, which is available online at www.calpers.ca.gov.

The Plan consists of a miscellaneous pool and a safety pool (referred to as "risk pools"), which are comprised of individual employer miscellaneous and safety rate plans, respectively, including those of the City of Buellton. The City of Buellton's employer rate plans in the miscellaneous risk pool include the Miscellaneous plan (Miscellaneous) and the PEPRA Miscellaneous plan (PEPRA Misc.). The City of Buellton does not have any rate plans in the safety risk pool.

Benefits Provided
The Plan provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Classic members and PEPRA Safety members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. PEPRA Miscellaneous members with five years of total service are eligible to retire at age 52 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after five years of service. The death benefit is the Basic Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees' Retirement law. 55

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30,2023
NOTE 10 - PENSION PLAN (Continued)
A. General Information about the Pension Plans (Continued) Benefits Provided (Continued)
The Plans' provisions and benefits in effect at June 30, 2023, are summarized as shown below:

Miscellaneous
Hire Date
Benefit formula
Benefit vesting schedule
Benefit payments
Retirement age
Monthly benefits, as a % of eligible compensation
Required employee contribution rates
Required employer contribution rates
Contributions
Prior to
January 1, 2013
2%@55
5 years service
monthly for life
50-63

1.426% to 2.418%

7.00%

11.61% + $211,690
On or after
January 1, 2013
2%@62
5 years service
monthly for life
52-67

1.0% to 2.5%

7.25%

7.76% + $2,072
Section 20814(c) of the California Public Employees' Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan is determined annually on an actuarial basis as of June 30 by CaIPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

Contributions to the pension plan from the City were $1,974,456 for the fiscal year ended June 30, 2023.

B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions At June 30,2023, the City reported a liability of $2,888,246 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30,2022, and the total penSion liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2021 rolled forward using standard update procedures.

The City's proportion of the net pension liability was based on a projection of the City'S long-term share of contributions to the pension plan relative to the projected contributions of all Pension Plan participants, actuarially determined. The City's proportion share of net pension liability for miscellaneous plans as of June 30,2022, and 2021 was as follows:

Proportion-June 30,2021
Proportion-June 30, 2022
Change-Increase (Decrease)
Miscellaneous

0.06595%

0.06172%
-0.00423%
For the fiscal year ended June 30,2023, the City recognized pension expense of $196,996. Pension expense represents the change in the net penSion liability during the measurement period, adjusted for actual contributions and the deferred recognition of changes in investment gain/loss, actuarial gain/loss, actuarial assumptions or method, and plan benefits.
56

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30,2023
NOTE 10 - PENSION PLAN (Continued)
B. Pension Liabilities. Pension Expenses. and Deferred OutflOWS/Inflows of Resources Related to Pensions (Continued)
At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pension from the following sources:

Deferred Outflows Deferred Inflows of
of Resources Resources
Differences between expected and actual experience $ 58,002 $ 38,847 Changes in assumptions 295,961
Net difference between projected and actual earnings on retirement plan investments 529,050
Changes in proportion and differences between City
contributions and proportionate share of contributions 107,790 Adjustment due to differences in proportion 92,978
City contributions subsequent to the measurement date 1,974,456 $ 2,950,447 $ 146,637
Deferred outflows of resources and deferred inflows of resou rces above represent the unamortized portion of changes to net pension liability, to be recognized in future periods in a systematic and rational manner. $1,974,456 reported as deferred outflows of resources related to pensions resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the subsequent year ending June 30, 2024.

Other amou nts reported as deferred outflows of resou rces and deferred inflows of resources related to pensions will be recognized in the pension expenses as follows:

Fiscal year Ending June 30, Amount
2024 $ 214,326
2025 185,449
2026 105,993
2027 323,586
$ 829,354
57

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 - PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Actuarial Assumptions
The total pension liability in the June 30,2021 actuarial valuation was determined using the following actuarial assumptions:

Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflat.ion
Salary Increases
Mortality
Post Retirement Benefit
Increase
Miscellaneous
June 30, 2021
June 30, 2022
Entry-Age Normal Cost Method

6.90%

2.30%
Varies by Entry Age and Service
Derived using CaIPERS' Membership
Data for all Funds (1)
The lesser of contract COLA or 2.30% until
Purchasing Power Protection Allowance floor
on purchasing power applies, 2.30% thereafter
(1) The morta I ity tabl e used was developed based on CaIPERS' specific data. The rates incorporate Generational Mortality to ca pture ongoi ng mortal ity improvement usi ng 80% of Sca I e MP-2020 published by the Society of Actuaries.

For more details, please refer to the 2021 experience study report that can befound on the CalPERS webSite.

Changes in Assumptions
The discount rate changed from 7.15% to 6.90% and the inflation rate changed from 2.50% to 2.30%.

Long-term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations. Using historical returns of all of the funds' asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 Basis points. The expected real rates of return by asset class are as shown on the following page:
58

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 - PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred OutflowS/Inflows of Resources Related to Pensions (Continued)
New Strategic
Asset Class Allocation Real Return (a,b)
Global Equity - cap-weighted 30.0% 4.45%
Global Equity - non-cap-weighted 12.0% 3.84%
Private Equity 13.0% 7.28%
Treasury 5.0% 0.27%
Mortgage-backed Securities 5.0% 0.50%
Investment Grade Corporations 10.O"Al 1.56%
High Yield 5.O"Al 2.27%
Emerging Market Debt 5.O"Al 2.48%
Private Debt 5.0% 3.57%
Real Assets 15.0% 3.21%
Leverage -5.O"Al -0.59%
Total 100.0%
(a) An expected inflation of 2.30% was used for this period. (b) Figures are based on the 2021 Asset Liability Management Study.

Discount Rate
The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total penSion liability.

Subsequent Events
On July 12, 2021, CalPERS reported a preliminary 21.3% net return on investments for fiscal year 2020-21. Based on the thresholds specified in CalPERS' Funding Risk Mitigation policy, the excess return of 14.3% prescribes a reduction in investment volatility that corresponds to a reduction in the discount rate used for funding purposes of 0.20%, from

7.00% to 6.80%. Since CalPERS was in the final stages of the four-year Asset Liability Management (ALM) cycle, the board elected to defer any changes to the asset allocation until the ALM process concluded, and the board could make its final decision on the asset allocation in November 2021.

On November 17, 2021, the board adopted a new strategic asset allocation. The new asset allocation along with the new capital market assumptions, economic assumptions and administrative expense assumption support a discount rate of 6.90% (net of investment expense but without a reduction for administrative expense) for financial reporting purposes. This includes a reduction in the price inflation assumption from 2.50% to 2.30% as recommended in the November 2021 CalPERS' Experience Study and Review of Actuarial Assumptions. This study also recommended modifications to retirement rates, termination rates, mortality rates and rates of salary increases that were adopted by the board. These new assumptions are reflected in the GASB Statement No. 68 accounting valuation reports for the June 30,2022, measurement date.
59

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 - PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in Discount Rate The following represents the City's proportionate share of the net pension liability calculated using the discount rate of

7.15 percent, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate that is one percentage pOint lower (5.90 percent) or one percentage point higher (7.90 percent) than the current rate:

City's proportionate share of
net pension plan liability
Pension Plan Fiduciary Net Position
$
1% Decrease

5.90%
4,475,106
Current Discount Rate

6.90%
$ 2,888,246 $
1% Increase

7.90%
1,582,655
Detailed information about the pension plan's fiduciary net position is available in the separately issued CalPERS financial reports.

C. Payable to the Pension Plan
At June 30,2023, the City had no amount outstanding for contributions to the pension plan required for the fiscal year ended June 30, 2023.

NOTE 11- POST-EMPLOYMENT HEALTH CARE BENEFITS (OPEB)
A. Plan Description
Medical coverage is provided through a single-employer CalPERS Plan under the Public Employees' Medical and Hospital Care Act (PEMHCA), also referred to as PERS Health. The City contributes up to $800 per month on behalf of each active employee and covered dependents. The employee is responsible for excess, if any of the total PEMHCA premium over $800 per month. The City offers the same medical plans to its retirees as to its active employees, with the general exception that upon reaching age 65 and becoming eligible for Medicare, the retiree must join one of the Medicare Supplement coverages offered under PEMHCA. Employees become eligible to retire and receive City-paid healthcare benefits upon attainment of age 50 and 5 years of covered PERS service, or by attaining qualifying disability retirement status. The City'S contribution on behalf of retirees is the same as for active employees -100% of PEMHCA premium for retiree and covered dependents, but not to exceed $800 per month. Benefits continue for the lifetime of the retiree with survivor benefits extended to surviving spouses. Membership of the plan consisted of nine retirees currently receiving benefits. The City pays a 0.27% of premium administrative fee on behalf of employees and retirees.

The plan is not administered through a trust and therefore no assets are accumulated in a GASB-compliant trust.

B. Employees Covered
As of the June 30, 2021 actuarial valuation, the following current and former employees were covered by the benefit terms under the City's Plan:

Active plan members 21
Inactive plan members or beneficiaries currently receiving benefit 27 ------ Total 48 C. Contributions
The City currently finances benefits on a pay-as-you-go basis. 60

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 11- POST-EMPLOYMENT HEALTH CARE BENEFITS (OPEB) (Continued) D. Total OPEB Liability
The City's OPEB Liability was measured as of June 30, 2022 and the total OPEB liability used to calculate the OPEB Liability was determined by an actuarial valuation as of June 30,2021 rolled forward to June 30,2022 using standard update procedures.

Actuarial assumptions. The total OPEB liability was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:

Salary increases
Inflation

2.75%

2.80%
Healthcare cost trend rate 6.50% in the first year trending down to 4.04% over 56 years Pre-retirement mortality rates were based on the CalPERS tables.

Actuarial assumptions used in the July 1, 2021 valuation were based on a review of plan experience, established pattern of practice an CalPERS experience studies.

Discount rate. GASB Statement No. 75 requires a discount rate that reflects the following:
a) The long-term expected rate of return on OPEB plan investments - to the extent that the OPEB plan's fiduciary net position (if any) is projected to be sufficient to make projected benefit payments and assets are expected to be invested using a strategy to achieve that return; b) A yield or index rate for 20-year, tax-exempt general obligation municipal bonds with an average rating of AA/Aa or higher - to the extent that the conditions in (a) are not met.

To determine a resulting single (blended) rate, the amount of the plan's projected fiduciary net position (if any) and the amount of projected benefit payments is compared in each period of projected benefit payments. The discount rate used to measure the City's total OPEB liability is based on these requirements and the following information:

Reporting Date Measurement Date
Municipal Bond
20 Year High Grade
Rate Index Discount Rate
June 30, 2023 June 30, 2022
June 30, 2022 June 30, 2021
Changes in the OPEB Liability
Balance at June 30, 2022
(Valuation Date June 30, 2021)
Changes recognized for the measurement period:

Service cost
Interest
Difference between expected and actual experience
Changes of assumptions
Implicit subsidy credit
Benefit payments
Net Changes
Balance at June 3D, 2023
(Measurement Date June 3D, 2022)
61 3.69%

1.92%
TotalOPEB
Liability
$ 3,126,228
241,577
63,360
(7,439)
(556,O72)
(21,650)
(113,886)
(394,110)
$ 2,732,118

3.69%

1.92%

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 11- POST-EMPLOYMENT HEALTH CARE BENEFITS (OPEB) (Continued) Sensitivity of the OPEB liability to changes in the discount rate. The following presents the OPEB liability, as well as what the OPEB liability would be if it were calculated using a discount rate that is i-percentage point lower (2.69 percent) or i-percentage-point higher (4.69 percent) than the current discount rate:

OPEB Liability
1% Decrease

2.69%
$ 3,043,298
Discount Rate

3.69%
$ 2,732,118
1% Increase

4.69%
$ 2,468,977
Sensitivity of the OPEB liability to changes in the healthcare cost trend rates. The following presents the OPEB liability, as well as what the OPEB liability would be if it were calculated using healthcare cost trend rates that are 1- percentage-point lower (5.50 percent decreasing to 3.04 percent) or 1-percentage-point higher (7.50 percent decreasing to 5.04 percent) than the current healthcare cost trend rates:
1% Decrease Trend Rate 1% Increase
(5.50% (6.50% (7.50%
decreasing to decreasing to decreasing to

3.04%) 4.04%) 5.04%)
OPEB Liability $ 2,621,613 $ 2,732,118 $ 2,824,622
OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2023, the City recognized OPEB expense of $355,331. As of the fiscal year ended June 30, 2023, the City reported deferred outflows and deferred inflows of resources related to OPEB from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Changes of assumptions $ 244,196 $ 450,919
Difference between expected and actual experience 144,201 6,000 OPEB contributions subsequent to measurement date 143,838 $ 532,235 $ 456,919
$143,838 reported as deferred outflows of resources related to OPEB resulting from City contributions subsequent to the measurement date will be recognized as a reduction ofthe OPEB liability in the subsequent year endingJune 30, 2024. Other amounts reported as deferred outflows of resou rces and deferred inflows of resources related to OPEB will be recognized in the OPEB expenses as follows:

Fiscal year ending June 30, Amount
2024 $ 51,001
2025 19,008
2026 (25,228)
2027 (94,777)
2028 (18,526)
$ (68,522)
62

CITY OF BUELLTON

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 12 - CONTINGENCIES AND COMMITMENTS
A. Legal
The City is a party to claims and lawsuits arising in the ordinary course of business. The City's management and legal counsel are of the opinion that the ultimate liability, if any, arising from these claims will not have material adverse impact on the financial position of the City.

B. Grant Programs
The City participates in a number offederal and state assisted grant programs. These programs aresubjectto program compliance audits by the grantors. The amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time although the City expects such amounts, ifany, to be immaterial.

C. Construction and Other Significant Commitments
Listed below are the projects for uncompleted contracts outstanding as of June 30, 2023.

FY 20.21-22 Road Maintenance Project with Ameri.can Asphalt Wastew;ater C.ollection ~ystem Cleaning ~lIidClcised Circuit Television InspectIOn Services over a three yearperiod . .. .

S.olar and Energy Pr.ojectwith ENGlE Services U.S. Inc.

NOTE 13 - JOINT OPERATING AGREEMENTS
$ 410,453
$ 204,003
$ 252,092
Water operations - The Central Coast Water Authority (CCWA) is a Joint Power Auth.ority authorized to finance, develop, .operate, and maintain the Mission Hills and Santa Ynez extension to the Coastal Branch Phase II Extension of the California aqueduct of the State water project. Each member has entered into a water supply agreement with the Authority to pay their proportionate share ofthe project costs from local water revenues. These costs are reported in the Water Fund as .operations and maintenance.

NOTE 14 - DEFICIT FUND BALANCE
The following funds rep.orted a deficit fund balance at June 30, 2023:

Nonmajor Fund:

Transportation Planning Special Revenue Fund $102,869
NOTE 15 - EXCESS EXPENDITURES OVER APPROPRIATIONS
The Gas Tax Fund spent $14,044 over the amount appropriated for the fiscal year ended June 30,2023. 63

THIS PAGE IS INTENTIONALLY LEFT BLANK

REQUIRED SUPPLEMENTAL INFORMATION SECTION

CITY OF BUELLTON

GENERAL FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
Budgeted Amounts Variance with
Final Budget
Original Final Actual Amounts Positive (Negative)
Revenues:

Taxes $ 7,890,169 $ 9,612,822 $ 10,125,193 $ 512,371
Licenses, permits, and fees 10,080 10,080 16,515 6,435
Intergovernmental 824,084 845,872 866,870 20,998
Charges for services 142,790 188,890 353,871 164,981
Fines and forfeitures 7,800 7,800 9,254 1,454
Use of money and property 120,000 126,000 155,522 29,522 Other revenues 8,950 8,950 15,316 6,366
Total revenues 9,003,873 10,800,414 11,542,541 742,127
Expenditures:

General government 2,077,547 3,513,283 3,394,521 118,762 Community development 551,403 839,403 607,692 231,711
Cultural and leisure 827,882 862,553 860,179 2,374
Public safety 2,859,337 2,649,551 2,642,118 7,433
Public works 1,729,802 1,771,974 1,657,244 114,730
Capital outlay 36,000 46,561 46,561
Debt Service:

Principal 16,046 16,046 31,621 (15,575)
Interest 20,000 20,000 21,610 (1,610)
Total expenditures 8,118,017 9,719,371 9,214,985 504,386 Excess of revenues
over (under) expenditures 885,856 1,081,043 2,327,556 1,246,513 Other financing sources (uses):

Transfers out (1,417,745) (4,225,145) (338,732) 3,886,413 Total other financing sources (uses) (1,417,745) (4,225,145) (338,732) 3,886,413 Net change in fund balance (531,889) (3,144,102) 1,988,824 5,132,926 Fund balance -July 1 11,988,243 11,988,243 11,988,243
Fund balance -June 30 $ 11,456,354 $ 8,844,141 $ 13,977,067 $ 5,132,926 See Notes to the Required Supplementary Information - Budgetary Comparison Schedules. 65

CITY OF BUELLTON

AMERICAN RESCUE PLAN ACT FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
Budgeted Amounts Variance with
Final Budget
Original Final Actual Amounts Positive (Negative)
Revenues:

Intergovernmental $ $ 1,227,945 $ 201,694 $ (1,026,251) Use of money and property 750 12,720 11,970
Total revenues 1,228,695 214,414 (1,014,281)
Expenditures:

Public works
Total expenditures
Other financing sources (uses):

Transfers out (1,228,695) (201,694) 1,027,001
Total other financing sources (uses) (1,228,695) (201,694) 1,027,001 Net change in fund balance 12,720 12,720
Fund balance - July 1 (2,261) (2,261) (2,261)
Fund balance - June 30 $ (2,261) $ (2,261) $ 10,459 $ 12,720 See Notes to the Required Supplementary Information - Budgetary Comparison Schedules. 66

CITY OF BUELLTON

NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION - BUDGETARY COMPARISON SCHEDULES FOR THE FISCAL YEAR ENDED JUNE 30, 2023
NOTE 1- BUDGETARY BASIS OF ACCOUNTING
The City prepares and adopts a two-year budget, including a Capital Improvement Budget. City Council approves the biennial budget document by resolution. The budget serves as the City's legal spending policy. The second year of the budget is updated and adopted the following year by resolution. The City's budget is prepared on the modified accrual basis of accounting, consistent with generally accepted accounting principles (GAAP).
67

CITY OF BUELLTON

SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY Last 10 Years"
As of June 30, 2023
The following table provides required supplementary information regarding the City's Pension Plan. 2023 2022 2021
Proportion of the net pension liability 0.02500% 0.02316% 0.02216% Proportionate share of the net pension liability $ 2,888,246 $ 1,252,299 $ 2,411,265 Covered payroll $ 1,767,324 $ 1,647,755 $ 1,594,414
Proportionate share of the net pension liability
as a percentage of covered payroll 163.42% 76.00% 151.23% Plan's total pension liability $ 49,525,975,138 $ 46,174,942,264 $ 43,702,930,887 Plan's fiduciary net position $ 37,975,170,163 $ 40,766,653,876 $ 32,822,501,335 Plan fiduciary net position as a percentage
of the total pension liability 76.68% 88.29% 75.10%
2018 2017 2016
Proportion of the net pension liability 0.02171% 0.02131% 0.02029% Proportionate share of the net pension liability $ 2,153,367 $ 1,844,092 $ 1,392,818 Covered payroll $ 1,472,850 $ 1,313,499 $ 1,151,073
Proportionate share of the net pension liability
as a percentage of covered payroll 146.20% 140.40% 121.00% Plan's total pension liability $ 37,161,348,332 $ 33,358,627,624 $ 31,771,217,402 Plan's fiduciary net position $ 27,244,095,376 $ 24,705,532,291 $ 24,907,305,871 Plan fiduciary net position as a percentage
of the total pension liability 73.31% 74.06% 78.40%
Notes the Schedule:

Changes in assumptions
2020

0.02201%
$ 2,255,555
$ 1,465,155
153.95%
$ 41,426,453,489
$ 31,179,414,067

75.26%
2015

0.02162%
1,345,267
1,208,413
111.33%
30,829,966,631
24,607,502,515

79.82%
In the reporting fiscal year ended June 30,2023, the discount rate was reduced from 7.15% to 6.90% and price inflation was reduced from 2.50% to 2.30%.
"- Fiscal year 2015 was the 1st year of implementation, therefore only nine years are shown. 68 2019

0.02182%
$ 2,102,906
$ 1,422,177
147.87%
$ 38,944,855,364
$ 29,308,589,559

75.26%

CITY OF BUELLTON

SCHEDULE OF PENSION CONTRIBUTIONS
Last 10 Years*
As of June 30, 2023
The following table provides required supplementary information regarding the City's Pension Plan. 2023 2022
Contractually required contribution (actuarially determined) $ 385,447 $ 353,125 Contribution in relation to the actuarially determined
contributions (1,974,456) (353,125)
Contribution deficiency (excess) $ (1,589,009) $ -
Covered payroll $ 1,875,053 $ 1,767,324
Contributions as a percentage of covered payroll 105.30% 19.98% 2018 2017
Contractually required contribution (actuarially determined) $ 219,633 $ 209,728 Contribution in relation to the actuarially determined
contributions (219,633) (209,728)
Contribution deficiency (excess) $ - $ -
Covered payroll $ 1,422,177 $ 1,472,850
Contributions as a percentage of covered payroll 15.44% 14.24% Notes the Schedule:

Changes in assumptions
2021
$ 311,133 $
(311,133)
$ - $
$ 1,647,755 $

18.88%
2016
$ 180,244 $
(180,244)
$ - $
$ 1,313,499 $

13.72%
In the reporting fiscal year ended June 30,2023, the discount rate was reduced from 7.15% to 6.90% and price inflation was reduced from 2.50% to 2.30%.
*- Fiscal year 2015 was the 1st year of implementation, therefore only nine years are shown. 69 2020 2019
342,541 $ 304,036
(342,541) (304,036)
- $
1,594,414 $ 1,465,155

21.48% 20.75%
2015
234,747
(234,747)
1,151,073

20.39%

CITY OF BUELLTON

SCHEDULE OF CHANGES IN THE OPEB LIABILITY AND RELATED RATIOS Last 10 Years*
As of June 30, 2023
Measurement Period 2023
Total OPEB Liability
Service cost $ 241,577
Interest on the total OPEB liability 63,360
Actual and expected experience difference (7,439)
Changes in assumptions (556,072)
Implicit rate subsidy fulfilled (21,650)
Benefit payments (113,886)
Net change in total OPEB Liability (394,110)
Total OPEB liability- beginning 3,126,228
Total OPEB liability- ending (a) $ 2,732,118
Covered-employee payroll $ 1,694,804
Total OPEB liability as a percentage
of covered-employee payroll 161.21%
Measurement Period 2018
Total OPEB Liability
Service cost $ 154,435
Interest on the total OPEB liability 58,639
Benefit payments (48,966)
Net change in total OPEB Liability 164,108
Total OPEB liability- beginning 1,545,456
Total OPEB liability- ending (a) $ 1,709,564
Covered-employee payroll $ 1,425,694
Total OPEB liability as a percentage
of covered-employee payroll 119.91%
Notes the Schedule:

For the fiscal year ended June 30,2023:

The discount rate was changed from 1.92% to 3.69%.

The payroll growth rate was changed from 2.75% to 2.80%. 2022
$ 169,675
67,472
176,021
193,869
(11,550)
(118,548)
476,939
2,649,289
$ 3,126,228
$ 1,613,709
193.73%
*- Fiscal year 2018 was the 1st year of implementation, therefore only six years are shown. 70 2021 2020 2019
$ 145,915 $ 162,592 $ 158,875
75,571 73,752 66,930
16,298 117,480
207,042 142,890 (17,465)
(14,910)
(113,114) (77,963) (4,168)
316,802 418,751 204,172
2,332,487 1,913,736 1,709,564
$ 2,649,289 $ 2,332,487 $ 1,913,736
$ 1,375,416 $ 1,307,324 $ 1,465,155
192.62% 178.42% 130.62%

CITY OF BUELLTON

SCHEDULE OF OPEB CONTRIBUTIONS
Last 10 Years*
As of June 30, 2023
As of June 30, 2023, the plan is not administered through a qualified trust. Therefore there is no Actuarially Determined Contribution (ADC). Benefit payments of were made of $143,838 on a pay-as-you-go basis for the fiscal year ended June 30, 2023, $135,536 were made on a pay-as-you-go basis for the fiscal year ended June 30, 2022, $130,098 were made on a pay-as-you-go basis for the fiscal year ended June 30, 2021, $128,024 were made for the fiscal year ended June 30, 2020, $73,674 in benefit payments were made for the fiscal year ended June 30, 2019, and $57,525 in benefit payments were made for the fiscal year ended June 30, 2018. *- Fiscal year 2018 was the 1st year of implementation, therefore only six years are shown. 71

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SUPPLEMENTAL INFORMATION SECTION

CITY OF BUELLTON

CAPITAL IMPROVEMENT PROJECT FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
Expenditures:

Capital outlay
Total expenditures
Excess of revenues over
(under) expenditures
Other financing sources (uses):

Transfers in
Total otherfinancing sources (uses)
Net change in fund balance
Fund balance - July 1
Fund balance - June 30
$
$
73 Variance with
Final Budget
Budget Actual Amounts Positive (Negative)
8,960,412 $ 782,812 $ 8,177,600
8,960,412 782,812 8,177,600
(8,960,412) (782,812) 8,177,600
8,960,412 782,812 (8,177,600)
8,960,412 782,812 (8,177,600)
$ $

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NON MAJOR GOVERNMENTAL FUNDS
Fund
Non-Major Funds:

Housing Fund
Traffic Mitigation Fund
Gas Tax Fund
Measure A Fund
Local Transportation Fund
Transportation Planning Special Revenue Fund
75 Description
Accounts for funds used to maintain the City's supply of affordable housing.

Accounts for traffic congestion relief funds received for street purposes.

Accounts for funds received and expended for street
maintenance as defined in the Streets and Highways Code.

Accounts for revenues and expenditures of Measure A funds.

Accounts for revenues and expenditures used for local
transportation funds.

Accounts for funds used in the planning for transportation projects restricted by other governments.

CITY OF BUELLTON

NON MAJOR GOVERNMENTAL FUNDS

COMBINING BALANCE SHEET
June 30, 2023
Special Revenue Funds
Traffic Gas
Housing Mitigation Tax Measure A
Fund Fund Fund Fund
ASSETS
Cash and investments $ 494,995 $ 36,597 $ 552,928 $ 743,682 Accounts receivable 31,653 119,808
Interest receivable 1,486 110 1,662 4,404
Total assets $ 496,481 $ 36,707 $ 586,243 $ 867,894

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable $ $ $ 3,093 $
Due to other funds
Total liabilities 3,093
Fund Balances:

Restricted 496,481 36,707 583,150 867,894
Unassigned
Total fund balances (deficits) 496,481 36,707 583,150 867,894 Total liabilities and
fund balances $ 496,481 $ 36,707 $ 586,243 $ 867,894
76

Special Revenue Funds
Transportation
Local Planning
Transportation Special Revenue
Fund Fund Totals
$ 370,173 $ 23,782 $ 2,222,157
14,290 165,751
1,112 72 8,846
$ 371,285 $ 38,144 $ 2,396,754
$ $ 4,860 $ 7,953
136,153 136,153
141,013 144,106
371,285 2,355,517
(102,869) (102,869)
371,285 (102,869) 2,252,648
$ 371,285 $ 38,144 $ 2,396,754
77

CITY OF BUELLTON

NON MAJOR GOVERNMENTAL FUNDS

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES For the Fiscal Year Ended June 30, 2023
Special Revenue Funds
Traffic Gas
Housing Mitigation Tax Measure A
Fund Fund Fund Fund
Revenues:
licenses, permits, and fees $ $ 105 $ $
Intergovernmental 319,291 486,098
Charges for services 246
Use of money and property 6,323 467 5,677 12,267
Total revenues 6,569 572 324,968 498,365
Expenditures:

Public works 126,044
Total expenditures 126,044
Excess of revenues over
(under) expenditures 6,569 572 198,924 498,365
Other financing sources (uses):

Transfers in
Transfers out (24,961) (516,119)
Total other financing sources (uses) (24,961) (516,119) Net change in fund balances 6,569 572 173,963 (17,754)
Fund balances (deficits) - July 1 489,912 36,135 409,187 885,648 Fund balances (deficits) - June 30 $ 496,481 $ 36,707 $ 583,150 $ 867,894 78

Local
Transportation
Fund
$
5,561
4,012
9,573
22,000
22,000
(12,427)
97,000
97,000
84,573
286,712
$ 371,285
Special Revenue Funds
Transportation
Planning
Special Revenue
Fund
$
14,290
385
14,675
14,290
14,290
385
385
(103,254)
$ (102,869)
$
$
Totals
105
825,240
246
29,131
854,722
162,334
162,334
692,388
97,000
(541,080)
(444,080)
248,308
2,004,340
2,252,648
79

CITY OF BUEllTON

NON MAJOR GOVERNMENTAL FUNDS

COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
Budget
Revenues
Licenses, permits, and fees $
Charges for services
Use of money and property 700
Total revenues 700
Expenditures
Community development 3,000
Total expenditures 3,000
Net change in fund balances $ (2,300)
Fund balances - July 1
Fund balances - June 30
Housing Fund
Actual
$ $
246
6,323
6,569
6,569 $
489,912
$ 496,481
80 Special Revenue Funds
Traffic Mitigation Fund
Variance Variance
Positive Positive
(Negative) Budget Actual (Negative)
$ $ 105 $ 105
246
5,623 60 467 407
5,869 60 572 512
3,000
3,000
8,869 $ 60 572 $ 512
36,135
$ 36,707

CITY OF BUELLTON

NON MAJOR GOVERNMENTAL FUNDS

COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
Special Revenue Funds
Gas Tax Fund Measure A Fund
Variance Variance
Positive Positive
Budget Actual (Negative) Budget Actual (Negative)
Revenues
Intergovernmental $ 325,454 $ 319,291 $ (6,163) $ 461,629 $ 486,098 $ 24,469 Use of money and property 600 5,677 5,077 1,175 12,267 11,092 Total revenues 326,054 324,968 (1,086) 462,804 498,365 35,561 Expenditures
Public works 112,000 126,044 (14,044)
Total expenditures 112,000 126,044 (14,044)
Excess of revenues over (under) expenditures 214,054 198,924 (15,130) 462,804 498,365 35,561 Other financing sources (uses):

Transfers out (276,277) (24,961) 251,316 (963,085) (516,119) 446,966 Total other financing sources (uses) (276,277) (24,961) 251,316 (963,085) (516,119) 446,966 Net change in fund balances $ (62,223) 173,963 $ 236,186 $ (500,281) (17,754) $ 482,527 Fund balances - July 1 409,187 885,648
Fund balances - June 30 $ 583,150 $ 867,894
81

CITY OF BUELLTON

NON MAJOR GOVERNMENTAL FUNDS

COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
Special Revenue Funds
Local Transportation Fund Transportation Planning Special Revenue Fund Variance Variance
Positive Positive
Budget Actual (Negative) Budget Actual (Negative)
Revenues
Intergovernmental $ 5,776 $ 5,561 $ (215) $ 40,000 $ 14,290 $ (25,710) Use of money and property 326 4,012 3,686 65 385 320
Total revenues 6,102 9,573 3,471 40,065 14,675 (25,390) Expenditures
Public works 137,000 22,000 115,000 45,000 14,290 30,710 Total expenditures 137,000 22,000 115,000 45,000 14,290 30,710 Excess of revenues over (under) expenditures (130,898) (12,427) 118,471 (4,935) 385 5,320 Other financing sources (uses):

Transfers in 107,000 97,000 (10,000) 4,935 (4,935)
Transfers out (10,000) 10,000
Total other financing sources (uses) 97,000 97,000 4,935 (4,935) Net change in fund balances $ (33,898) 84,573 $ 118,471 $ 385 $ 385 Fund balances (deficits) - July 1 286,712 (103,254)
Fund balances (deficits) - June 30 $ 371,285 $ (102,869) 82

CITY OF BUELLTON

NON MAJOR GOVERNMENTAL FUNDS

COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2023
Special Revenue Funds
Totals
Variance
Positive
Budget Actual (Negative)
Revenues
Licenses, permits, and fees $ $ 105 $ 105
Intergovernmental 832,859 825,240 (7,619)
Charges for services 246 246
Use of money and property 2,926 29,131 26,205
Total revenues 835,785 854,722 18,937
Expenditures
Community development 3,000 3,000
Public works 294,000 162,334 131,666
Total expenditures 297,000 162,334 134,666
Excess of revenues over (under) expenditures 538,785 692,388 153,603 Other financing sources (uses):

Transfers in 111,935 97,000 (14,935)
Transfers out (1,249,362) (541,080) 708,282
Total other financing sources (uses) (1,137,427) (444,080) 693,347 Net change in fund balances $ (598,642) 248,308 $ 846,950 Fund balances - July 1 2,004,340
Fund balances - June 30 $ 2,252,648
83

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STATISTICAL SECTION
This part of the City of Buellton's comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, footnotes, and required supplementary information says about the City's overall financial health.

Contents
Financial Trends
These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.

Revenue Capacity
Debt Capacity
These schedules contain information to help the reader assess the City's ability to generate revenues.

Property taxes, sales and use taxes, charges for services, licenses, permits and fees and intergovernmental revenue are the City's most significant revenue sources.

These schedules contain information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future.

Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place.

Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides and the activities it performs.

Pagels)
86-96
97-102
103-106
107
108-113
Sources: Unless otherwise noted, the information in these schedules is derived from the annual comprehensive financial reports for the relevant year.
85

City of Buellton, California
Net Position by Component
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Accrual basis of accounting)
2014 2015 2016 2017
Governmental activities
Net investment in capital assets $ 17,499,108 $ 18,152,109 $ 18,960,813 $ 19,488,470 Restricted 7,986,418 7,483,555 1,202,636 1,508,316
Unrestricted 5,301,357 4,312,758 4,204,654 4,324,620
Total governmental activities net position $ 30,786,883 $ 29,948,422 $ 24,368,103 $ 25,321,406 Business-type activities
Net investment in capital assets $ 5,555,611 $ 5,573,002 $ 6,076,811 $ 5,644,028 Restricted - - - -
Unrestricted 4,218,343 3,508,567 3,308,675 3,715,375
Total business-type activities net position $ 9,773,954 $ 9,081,569 $ 9,385,486 $ 9,359,403 Primary government
Net investment in capital assets $ 23,054,719 $ 23,725,111 $ 25,037,624 $ 25,132,498 Restricted 7,986,418 7,483,555 1,202,636 1,508,316
Unrestricted 9,519,700 7,821,325 7,513,329 8,039,995
Total primary government net position $ 40,560,837 $ 39,029,991 $ 33,753,589 $ 34,680,809 Source: City Finance Department
86 Page 371 of 482
2018 2019 2020 2021 2022 2023
$ 20,140,218 $ 20,170,546 $ 24,090,300 $ 23,695,943 $ 25,512,899 $ 25,609,555 1,286,965 1,645,445 1,472,682 1,947,038 2,121,838 2,366,502 5,823,737 7,709,927 5,792,942 6,881,867 8,646,789 11,801,639 $ 27,250,920 $ 29,525,918 $ 31,355,924 $ 32,524,848 $ 36,281,526 $ 39,777,696 $ 5,305,580 $ 5,129,815 $ 5,134,998 $ 5,035,332 $ 4,911,257 $ 5,417,973 - 306,934 306,934 - 252,969 -
4,318,616 4,785,860 5,064,985 5,985,765 6,125,044 6,773,179 $ 9,624,196 $ 10,222,609 $ 10,506,917 $ 11,021,097 $ 11,289,270 $ 12,191,152 $ 25,445,798 $ 25,300,361 $ 29,225,298 $ 28,731,275 $ 30,424,156 $ 31,027,528 1,286,965 1,952,379 1,779,616 1,947,038 2,374,807 2,366,502 10,142,353 12,495,787 10,857,927 12,867,632 14,771,833 18,574,818 $ 36,875,116 $ 39,748,527 $ 41,862,841 $ 43,545,945 $ 47,570,796 $ 51,968,848 87 Page 372 of 482
City of Buellton, California
Changes in Net Position
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Accrual basis of accounting)
2014 2015 2016 2017
Expenses
Governmental activities:

General government $ 1,771,834 $ 783,769 $ 849,291 $ 1,784,167 Community development 469,675 1,192,571 1,115,702 364,935 Culture and leisure 595,098 607,761 523,974 790,357
Public safety 1,792,569 1,801,989 1,808,093 1,922,881
Public works 2,568,183 1,959,864 1,358,122 1,722,304
Interest on long-term debt 645
Total governmental activities expenses 7,197,359 6,345,954 5,655,182 6,585,289 Business-type activities:

Water Utility 1,679,681 1,822,088 1,947,565 1,955,852
Wastewater Utility 453,728 957,261 1,025,834 1,099,822
Total business-type activities expenses 2,133,409 2,779,349 2,973,399 3,055,674 Total primary government expenses 9,330,768 9,125,303 8,628,581 9,640,963 Program revenues
Governmental activities:

Charges for services:

General government 51,250 9,095 10,260
Community development 52,400
Culture and leisure 271,231 306,560 272,682 226,932
Public safety 38,129 37,594 39,875
Public works 27,840 106,974 72,234
Operating grants and contributions 639,327 555,856 544,749 1,405,359 Capital grants and contributions
Total governmental activities program revenues 1,027,777 1,016,079 992,200 1,632,291 Business-type activities:

Charges for services:

Water utility 1,549,410 1,436,127 1,426,171 1,917,538
Sewer utility 695,725 734,289 727,810 855,684
Operating grants and contributions 1,699 293,817 824,934 Capital grants and contributions 224,907
Total business-type activities program revenues 2,246,834 2,464,233 2,978,915 2,998,129 Total primary government program revenues 3,274,611 3,480,312 3,971,115 4,630,420 Net (Expense)/Revenue
Governmental activities (6,169,582) (5,329,875) (4,662,982) (4,952,998) Business-type activities 113,425 (315,116) 5,516 (57,545) Total primary government net expense (6,056,157) (5,644,991) (4,657,466) (5,010,543) 88

2018 2019 2020 2021 2022 2023
$ 1,703,992 $ 1,940,530 $ 2,339,213 $ 2,004,116 $ 1,990,112 $ 3,044,661 342,972 641,947 776,855 899,797 956,018 677,260
796,225 808,482 839,109 967,345 951,626 694,252
1,919,643 1,996,688 2,207,959 2,349,126 2,659,589 2,645,358 1,717,639 1,681,687 1,779,746 2,489,793 1,926,627 1,830,795 875 600 390 11,063 33,101 21,488
6,481,346 7,069,934 7,943,272 8,721,240 8,517,073 8,913,814 1,986,774 2,157,262 2,317,545 2,250,890 2,378,987 1,798,264 1,192,648 1,206,734 1,249,792 1,152,374 1,263,891 1,381,556 3,179,422 3,363,996 3,567,337 3,403,264 3,642,878 3,179,820 9,660,768 10,433,930 11,510,609 12,124,504 12,159,951 12,093,634 88,383 152,071
5,000
236,551 193,581 143,841 180,216 235,277 202,046
161,285
1,003,979 1,210,580 2,196,978 1,557,864 1,578,276 1,910,424 1,240,530 1,404,161 2,340,819 1,738,080 2,068,221 2,264,541 2,470,525 2,557,878 2,590,392 2,681,691 2,654,616 2,551,533 1,091,370 1,231,024 1,203,524 1,223,684 1,265,128 1,238,235 75,950
295,197 32,861 15,190
3,857,092 3,897,713 3,793,916 3,905,375 3,934,934 3,789,768 5,097,622 5,301,874 6,134,735 5,643,455 6,003,155 6,054,309 (5,240,816) (5,665,773) (5,602,453) (6,983,160) (6,448,852) (6,649,273) 677,670 533,717 226,579 502,111 292,056 609,948
(4,563,146) (5,132,056) (5,375,874) (6,481,049) (6,156,796) (6,039,325) (continued)
89

City of Buellton, California
Changes in Net Position, Continued
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Accrual basis of accounting)
Continued from previous page:

General Revenues and Other Changes
in Net Position:

Governmental activities:

Taxes:

Secured and unsecured property taxes
Sales and use tax
Transient lodging tax
Franchise taxes
Other taxes
Fines and forfeitures
Investment income
Other general revenues
Transfer from fiduciary activities
Transfer in (out)
Special item
Extraordinary item
Total governmental activities
Business-type activities:

Use of money and property
Other revenues
Transfer in (out)
Total business-type activities
Total primary government
Changes in Net Position
Governmental activities
Business-type activities
Total primary government
Source: City Finance Department
2014
1,116,510
1,935,411
1,604,086
216,444
387,905
41,160
1,192
59,073
626,822
5,988,603
7,932
(626,822)
(618,890)
5,369,713
(180,979)
(505,465)
$ (686,444)
90 2015 2016 2017
1,146,289 2,396,533 1,297,795
1,943,723 2,044,067 2,521,898
1,830,275 1,783,807 1,938,720
418,586 434,866 221,847
220,140 223,302 43,555
25,396
107,885 104,364 142,325
54,257 39,300 11,372
(7,943,576)
5,721,155 (917,337) 6,202,908
8,146 10,711 17,030
287,690
8,146 298,401 17,030
5,729,301 (618,936) 6,219,938
391,280 (5,580,319) 1,249,910
(306,970) 303,917 (40,515)
$ 84,310 $ (5,276,402) $ 1,209,395

2018 2019 2020 2021 2022 2023
1,450,412 1,508,895 1,599,958 1,670,306 1,751,216 1,886,905 2,342,222 2,700,680 2,536,781 2,934,332 3,286,448 3,615,000 2,832,056 3,114,194 2,548,842 3,020,078 4,292,382 4,220,959 250,259 260,841 299,751 330,044 356,836 377,541
32,858 37,757 48,143 37,456 67,863 24,788
23,097 19,341 15,972 8,654 12,089 9,254
169,108 278,929 465,400 124,175 (252,959) 197,373
8,155 20,134 8,210 27,799 20,225 15,316
(68) (760)
(201,694)
7,108,167 7,940,771 7,522,989 8,152,084 9,534,100 10,145,442 38,315 64,696 57,661 20,773 (23,883) 90,240
(9,464)
68 760 201,694
38,315 64,696 57,729 12,069 (23,883) 291,934
7,146,482 8,005,467 7,580,718 8,164,153 9,510,217 10,437,376 1,867,351 2,274,998 1,920,536 1,168,924 3,085,248 3,496,169 715,985 598,413 284,308 514,180 268,173 901,882
S 2,583,336 S 2,873,411 S 2,204,844 S 1,683,104 S 3,353,421 S 4,398,051 (concluded)
91

City of Buellton, California
Fund Balances, Governmental Funds
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Modified accrual basis of accounting)
General Fund:

Nonspendable
Restricted
Committed
Unassigned
Total general fund
All Other Governmental Funds:

Nonspendable
Restricted
Unassigned (deficit)
Total all other governmental funds
Total all governmental funds
Source: City Finance Department
2014
$ 267,916 $
6,173,046
6,050,021
12,490,983
1,667
1,813,372
(245,469)
1,569,570
$ 14,060,553 $
92 2015 2016 2017 2018
211,871 $ 1,727 $ 26,036 $ 116,087
6,185,439
6,482,765 6,733,906 6,939,241 8,311,826
12,880,075 6,735,633 6,965,277 8,427,913
1,667 1,667 1,667 1,667
1,298,116 1,202,636 1,508,316 1,285,298
(193,192) (158,287) (132,106) (129,427)
1,106,591 1,046,016 1,377,877 1,157,538
13,986,666 $ 7,781,649 $ 8,343,154 $ 9,585,451

2019 2020 2021 2022 2023
$ 109,738 $ 8,351 $ 111,901 $ 219,136 $ 198,000
1,338,606 14,244 10,985
10,291,995 8,478,906 8,217,772 11,754,863 13,768,082
10,401,733 8,487,257 9,668,279 11,988,243 13,977,067
1,645,445 1,472,682 1,947,038 2,107,594 2,355,517
__ ---'(.;,.;10;.;,.3'-'-,45;;,.;;3 .... ) __ ---'(>,;:.10;;,.;;3..:::,2;,;;.54"-'-) __ ---'(..::..1O::..::3-'..:,l-=-60::.L) __ ---'(.;,.;1 0;.;,.5,'-=-5.:.:15 .... ) ___ ...:.;(9;.::2,,-,,4.;,.;1O~) 1,541,992 1,369,428 1,843,878 2,002,079 2,263,107
$ 11,943,725 $ 9,856,685 $ 11,512,157 $ 13,990,322 =$=====1."6, ... 24;,;;0.!:,1,;,,74;,,. 93

City of Buellton, California
Changes in Fund Balances, Governmental Funds
last Ten Fiscal Years
(Fiscal year ended June 30)
(Modified accrual basis of accounting)
Revenues: 2014 2015 2016 2017
Taxes $ 5,260,356 $ 5,179,413 $ 6,479,828 $ 6,023,815
Licenses, permits, and fees 79,181 10,854 21,056 32,923 Intergovernmental 639,327 942,106 954,116 1,372,436
Charges for services 189,475 284,829 296,128 226,932
Fines and forfeitures 39,203 37,508 39,875 25,396
Use of money and property 108,775 107,885 104,364 142,325 Other 14,168 169,351 123,072 14,565
Total revenues 6,330,485 6,731,946 8,018,439 7,838,392
Expenditures:

Current:

General government 1,511,614 568,229 638,552 1,686,194
Community development 262,175 1,192,571 1,115,702 351,280 Culture and leisure 590,873 591,096 507,894 670,726
Public safety 1,792,569 1,801,989 1,808,093 1,922,881
Public works 1,225,306 1,567,534 1,709,883 1,339,674
Capital outlay 1,215,104 1,089,702 499,756 1,036,196
Debt Service
Principal 2,211
Interest 645
Total expenditures 6,597,641 6,811,121 6,279,880 7,009,807 Reconciliation of Governmental Revenues
Less Expenditures to Fund Equity:

Revenues over (under) expenditures $ (267,156) $ (79,175) $ 1,738,559 $ 828,585 Other financing sources (uses):

Write off of Advance to Successor Agency Private Purpose Trust (1,876,208) Release of funds to Successor Agency Private Purpose Trust (6,067,368) Proceeds from sales of assets 5,288
Transfer from Successor Agency Private Purpose Trust 59,073 Extraordinary loss on dissolution of redevelopment
Proceeds from capital lease 16,359
Transfers in 1,264,556 1,256,482 557,213 51,500
Transfers out (637,734) (1,256,482) (557,213) (51,500)
Payment to Santa Barbara County (207,500)
Total other financing sources (uses) 478,395 5,288 (7,943,576) 16,359 Net change in fund balances $ 211,239 $ (73,887) $ (6,205,017) $ 844,944 Debt service as a percentage of non capital expenditures 0% 0% 0% 0% Source: City Finance Department
94

2018 2019 2020 2021 2022 2023
$ 6,907,807 $ 7,622,367 $ 7,033,475 $ 7,992,216 $ 9,754,745 $ 10,125,193 26,386 15,704 9,430 13,725 19,260 16,620
977,593 1,194,876 2,187,548 1,544,139 1,725,301 1,893,804 236,551 193,581 143,841 180,216 323,660 354,117
23,097 19,341 15,972 8,654 12,089 9,254
169,108 278,929 315,400 124,175 (102,959) 197,373
8,155 20,134 8,210 27,799 20,225 15,316
8,348,697 9,344,932 9,713,876 9,890,924 11,752,321 12,611,677 1,588,688 1,841,269 2,227,732 1,800,010 1,937,179 3,394,522 332,000 348,285 472,919 540,225 669,358 607,692
691,949 705,442 728,166 804,144 865,443 860,179
1,919,643 1,996,688 2,207,959 2,346,966 2,656,349 2,642,118 1,357,129 1,543,239 1,612,809 1,542,272 1,631,898 1,819,578 1,230,696 543,647 4,452,645 2,022,208 1,532,953 782,812 6,820 7,488 7,698 7,922 29,280 31,620
875 600 390 534 22,575 21,610
7,127,800 6,986,658 11,710,318 9,064,281 9,345,035 10,160,131 $ 1,220,897 $ 2,358,274 $ (1,996,442) $ 826,643 $ 2,407,286 $ 2,451,546 21,400 829,589 70,879
1,388,849 734,024 2,488,326 2,076,818 1,525,574 879,812 (1,388,849) (734,024) (2,488,394) (2,077,578) (1,525,574) (1,081,506) 21,400 (68) 828,829 70,879 (201,694)
$ 1,242,297 $ 2,358,274 $ (1,996,510) $ 1,655,472 $ 2,478,165 $ 2,249,852 0% 0% 0% 0% 1% 1%
95

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City of Buellton, California
Assessed Value and Actual Value ofTaxable Property
For the last ten fiscal years
City
Secured Unsecured
FY 13-14 $ 693,882,411 $ 58,627,154
FY 14-15 715,256,461 48,056,143
FY 15-16 749,194,282 61,290,514
FY 16-17 787,460,650 63,404,746
FY 17-18 860,755,629 65,148,264
FY 18-19 923,562,116 67,607,220
FY 19-20 978,634,993 69,160,163
FY 20-21 1,027,266,074 70,286,345
FY 21-22 1,062,946,768 64,190,255
FY 22-23 1,128,511,880 73,847,192
Taxable
Assessed
Value
$ 752,509,565
763,312,604
810,484,796
850,865,396
925,903,893
991,169,336
1,047,795,156
1,097,552,419
1,127,137,023
1,202,359,072
Former Redevelopment Agency
Taxable
Assessed Total Direct
Secured Unsecured Value Tax Rate
$ 109,941,037 $ 7,636,523 $ 117,577,560 1.000%
111,820,186 7,764,135 119,584,321 1.000%
116,980,297 8,401,492 125,381,789 1.000%
122,962,558 8,346,976 131,309,534 1.000%
154,527,980 9,650,651 164,178,631 1.000%
180,711,301 10,479,421 191,190,722 1.000%
212,503,289 10,544,416 223,047,705 1.000%
236,362,654 11,416,612 247,779,266 1.000%
250,349,017 12,298,960 262,647,977 1.000%
267,839,751 13,820,147 281,659,898 1.000%
Note: In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed value may be increased by an "inflation factor" (limited to a maximum of 2%). With few exceptions, property is only reassessed at the time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.

Source: County of Santa Barbara Auditor-Controller's Office 97

City of Buellton. California
Direct and Overlapping Tax Rates
For the last ten fiscal years
(Rate per $100 of assessed value)
FY 13-14
FY 14-15
FY 15-16
FY 16-17
FY17-18
FY 18-19
FY 19-20
FY 20-21
FY 21-22
FY 22-23
Direct Rates
Total
Basic Rate Direct

1.000 1.000

1.000 1.000

1.000 1.000

1.000 1.000

1.000 1.000

1.000 1.000

1.000 1.000

1.000 1.000

1.000 1.000

1.000 1.000
Overlapping Rates
Buellton Union Buellton Union
School District School District
1992 2004

0.0262 0.0304

0.0270 0.0313

0.0256 0.0313

0.0256 0.0313

0.0313

0.0313

0.0313

0.0300

0.0300

0.0300
Note: In 1978, California voters passed Proposition 13, which sets the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies whose boundaries include the subject property. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of debt issued by the taxing agencies shown above.

Source: County of Santa Barbara Auditor-Controller's Office 98

Overlapping Rates
Buellton Union Santa Ynez Valley Total
AHCC Bond School District High School Bond Tax Redevelopment 2006 2012 2016 Rate Agency *

0.0250 1.08157

0.0250 1.08327

0.0250 1.08192

0.0250 1.08192

0.0238 0.0297 0.0150 1.09968

0.0226 0.0297 0.0135 1.09699

0.0219 0.0282 0.0135 1.09483

0.0219 0.0270 0.0135 1.09242

0.0239 0.0270 0.0135 1.09439

0.0239 0.0243 0.0128 1.09101
99

City of Buellton, California
Principal Property Tax Payers - Secured Roll Only
Current Year and Seven Years Ago
FY 2022-23 FY 2016-17
Assessed %of Assessed %of
Property Owner Valuation Rank Total Valuation Rank Total --- FPA Flying Flags Associates, LP $ 19,941,846 1 1.7% $ 16,548,334 1 1.9% Chumash Buellton Apartments, LLC 16,733,000 2 1.4% 0.0% Ocean Park Hotels-BLT, LLC 16,691,351 3 1.4% 0.0%
Albertson's LLC 16,654,990 4 1.4% 0.0%
Buellton Village Center LLC 12,603,637 5 1.0% 8,091,369 4 1.0% RTA Buellton Hotel, LLC 10,343,134 6 0.9% 0.0%
Kang Family Partners 10,122,673 7 0.8% 8,854,216 3 1.0% Sphear Investments LLC 10,116,221 8 0.8% 0.0%
Buellton Self-Storage, LP 8,666,404 9 0.7% 7,376,532 5 0.9% Kaywine, LLC 8,051,890 10 0.7% 7,213,268 6 0.8%
RREF II-CPO Buellton, LLC 9,441,826 2 1.1%
ABS CA-O LLC 6,753,293 7 0.8%
Los Olivos Meadows, LLC 6,500,302 8 0.8%
Santa Ynez Self Storage, LLC 6,105,867 9 0.7%
Hauber Family Trust 5,412,331 10 0.6%
$1,202,359,072 100.0% $850,865,396 100.0%
Source: County of Santa Barbara Auditor-Controller's Office 100

City of Buellton, California
Schedule of Top 25 Principal Sales Tax Remitters (listed in alphabetical order) Current Year and Five Years Ago
Apr-June 2023
AJ Spurs Saloon & Dining Hall
Albertsons
Buellton Garage
Buellton Mobil
Buellton Shell
Chevron
Coast Auto Sales
Conserv Fuel
CVS Pharmacy
Eagle Energy 76
Farm Supply
Industrial Eats
Jim Vreeland Ford
McDonalds
O'Reilly Auto Parts
Platinum Performance
Reece Plumbing
Rio Vista Chevrolet
Taproom & Barrelworks
The Hitching Post"
Toms Gas & Market
USA Gasoline
We Are Airstream Santa Barbara
Wildwood Door Factory
Apr-June 2018
AJ Spurs Saloon & Dining Hall
Albertsons
Andersons Pea Soup
Cab West/Volvo Leasing
Chevron
Conserv Fuel
CVS Pharmacy
Ellens Danish Pancake House
Farm Supply
Go Wireless
Habit Burger
Industrial Eats
Jim Vreeland Ford
McDonalds
Platinum Performance
Platinum Performance Vet
Rio Vista Chevrolet
Santa Ynez Valley Marriott
Sky River RV
Taproom & Barrelworks
Tesoro Refining & Marketing
The Hitching Post"
Todd Pipe & Supply
Tractor Supply
Note: The lists above includes both public and private entities for the most recent and prior comparable period available and therefore the dollar values have been omitted because the information is not public information. Rankings are determined by the sales dollar amount.

Source: City Finance Department
101

City of Buellton, California
Property Tax Levies and Collections
For the last ten fiscal years
Fiscal
Year Taxes Levied
Ended Countywide for the
June 30, Full Cash Value Fiscal Year*
2014 $ 65,564,638,917 $ 1,118,521
2015 69,060,903,131 1,137,192
2016 72,467,182,665 1,209,841
2017 75,421,928,742 1,267,225
2018 79,468,594,993 1,386,091
2019 83,342,402,353 1,483,663
2020 87,526,649,641 1,572,781
2021 91,982,427,875 1,651,904
2022 95,765,404,873 1,699,909
2023 103,555,709,985 1,813,371
Collected within the
Fiscal Year of the Levy
Amount
$ 1,109,598
1,127,669
1,197,790
1,256,864
1,370,118
1,466,632
1,550,367
1,629,118
1,681,200
1,790,918
Source: Santa Barbara County Auditor-Controller's Office Note: For the fiscal year ended June 30, 2023 as of 6/30/23 102
Total
Collections Collections
Percentage in Subsequent Percentage
of Levy Years Amount of Levy

99.2% $ 8,516 $ 1,118,114 100.0%

99.2% 8,972 1,136,641 100.0%

99.0% 9,257 1,207,047 99.8%

99.2% 8,102 1,264,966 99.8%

98.8% 13,107 1,383,225 99.8%

98.9% 13,324 1,479,956 99.8%

98.6% 17,913 1,568,280 99.7%

98.6% 18,136 1,647,254 99.7%

98.9% 11,763 1,692,963 99.6%

98.8% 1,790,918 98.8%

City of Buellton, California
Direct and Overlapping Debt
Current Year
June 30, 2023
2022-23 Assessed Valuation: $ 1,202,359,072
DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT: Debt Outstanding (1) % Applicable (2) Estimate Share
of Debt
Allan Hancock Joint Community College District - GO Bonds $ 127,605,269 3.628% 4,629,446 $ Santa Ynez Valley High School District - Bond $ 10,630,000 14.535% 1,545,037 $ Buellton Union School District - GO Bonds and Bond Anticipation Notes 11,365,000 72.819% 8,275,827 $ TOTAL DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT $ 149,600,269 $ 14,450,310 DIRECT AND OVERLAPPING GENERAL FUND DEBT:

Santa Ynez Valley Union High School District - Certificates of Participation 1,058,000 14.535% $ 153,777 Santa Barbara County Certificates of Participation 165,481,000 1.177% 1,947,869 $ City of Buellton Note Payable - Direct Borrowing 800,296 100.000% 800,296 $ City of Buellton Capital Leases Payable 44,892 100.000% $ 44,892 TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT $ 167,384,188 $ 2,946,834 COMBINED TOTAL DEBT $ 17,397,145 (3)
(1) Bond Principal Balance estimated as of 6/30/2023, Certificate Balance estimated as of 6/30/23 Ratios to 2022-23 Assessed Valuation:

Total Overlapping Tax and Assessment Debt 1.20%
Combined Total Debt 1.45%
Source: Santa Barbara County Auditor-Controller's Office (2) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total assessed value.
(3) Excludes tax and revenue anticipation notes, enterprise revenue and mortgage revenue bonds and non-bonded lease obligations. 103 Page 388 of 482
City of Buellton, California
Legal Debt Margin Information
Last Ten Fiscal Years
(Dollars in thousands)
Assessed Value
Conversion Percentage
Adjusted Assessed Value
Debt Limit Percentage
Debt limit
Total net debt applicable to limit
Legal debt margin
Total net debt applicable to the limit
as a percentage of debt limit
2014
$ 693,882,411 $
25%
173,470,603
15%
26,020,590
$ 26,020,590 $
0%
2015 2016 2017
715,256,461 $ 749,194,282 $ 787,460,650
25% 25% 25%
178,814,115 187,298,571 196,865,163
15% 15% 15%
26,822,117 28,094,786 29,529,774
26,822,117 $ 28,094,786 $ 29,529,774
0% 0% 0%
Notes: The Government Code of the State of California provides for a legal debt limit of 15% of grossed assessed secured tax valuation. However, this provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). The computations shown above reflect a conversion of the assessed value for each fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt margin was enacted by the State of California for local governments located within the state.

The City does not have any outstanding general obligation debt subject to the limit.

Source: City Finance Department
104

2018 2019 2020 2021 2022 2023
$ 860,755,629 $ 923,562,116 $ 978,634,993 $ 1,027,266,074 $ 1,062,946,768 $ 1,128,511,880 25% 25% 25% 25% 25% 25%
215,188,907 230,890,529 244,658,748 256,816,519 265,736,692 282,127,970 15% 15% 15% 15% 15% 15%
32,278,336 34,633,579 36,698,812 38,522,478 39,860,504 42,319,196 $ 32,278,336 $ 34,633,579 $ 36,698,812 $ 38,522,478 $ 39,860,504 $ 42,319,196 0% 0% 0% 0% 0% 0%
105

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City of Buellton, California
Demographic and Economic Statistics
Last Ten Calendar Years
Personal Income
Santa Barbara County
Per Capita
Personal Income Unemployment Rate
Year Population (i) (in thousands) (2) Santa Barbara County (3) Santa Barbara County (4) 2014 4,893 $ 20,600,000 $ 47,600
2015 4,931 21,700,000 49,600
2016 4,957 22,300,000 49,900
2017 5,129 24,200,000 53,700
2018 5,291 25,000,000 55,100
2019 5,453 26,646,853 58,600
2020 5,464 27,992,849 62,000
2021 5,185 29,502,767 66,900
2022 5,055 30,190,183 67,818
2023 4,944 33,037,087 74,989
Notes:
** Information presented is for the Santa Barbara County Region, except for population data which relate to the City's population, since separate data is not available for the City of Buellton.

Sources:
(1) California Department of Finance, numbers are based on January 1, 2023, incorporating 2020 Census data (2) U.S. Dept. of Commerce Bureau of Economic Analysis, estimated amounts. (3) U.S. Dept. of Commerce Bureau of Economic Analysis. (4) State of California Employment Development Department Research Center. 107

5.4%

4.7%

4.9%

4.3%

3.9%

3.5%

11.6%

5.9%

2.8%

3.8%

City of Buellton, California
Full-time and Part-time City Employees by Function (Full Time Equivalent) last Ten Fiscal Years
(Fiscal year ended June 30)
Function 2014 2015 2016 2017 2018
General Government
- City Council 5.00 5.00 5.00 5.00 5.00
- City Clerk / HR 1.00 1.00 1.00 1.00 1.00
- City Manager 1.00 1.00 1.00 1.00 1.00
- City Attorney *
- Finance 3.28 4.05 3.55 3.55 3.55
Community Development
- Planning 3.16 2.45 2.45 2.45 2.27
Culture and Leisure
- Parks & Recreation 5.09 6.65 6.60 7.80 5.53
- Library **
Public Safety
- Police ***
- Fire ****
Public works
- Street Lights
- Engineering
- General 9.05 8.80 8.80 8.80 8.61
Total 27.58 28.95 28.40 29.60 26.96
Note:
* Starting in FY2009 the City Attorney is contract personnel. 2019

5.00 1.00

1.00 3.55

3.27 5.14

7.18 26.14
** The City of Buellton contracted with City of Goleta to manage the Buellton Branch of the City of Goleta Library.
*** Contract with Santa Barbara County Sheriff Department for law enforcement services. 2020 2021

5.00 5.00

1.00 1.00

1.00 1.00

3.55 3.20

3.27 3.33

6.14 4.93

7.18 8.86

27.14 27.32
**** Contract with Santa Barbara County Fire Department to provide staffing at County Fire Station 31 in Buellton.

Source: City Finance Department
108
2022 2023

5.00 5.00

1.07 1.24

1.00 1.00

3.20 3.22

3.26 3.20

5.02 5.33

9.41 8.58

27.96 27.57

City of Buellton, California
Operating Indicators by Function
last Ten Fiscal Years
(Fiscal year ended June 30)
Function
Police *
- Arrests
- Non-criminal Citations
Total Police Actions
Fire **
- Number of Calls for Service
- Emergency Call Responses
- Fire Prevention Activities
Total Fire Actions
Planning Permits:
- Certificate of Compliance
- Conditional Use
- Development Plan Modification
- Final Development Plan
- General Plan Amendment
- Preliminary Development Plan
- Home Occupation
- Land Use Exemption
- Lot Line Adjustment
- Minor Use Permit
- Sign Ordinance Exemption
- Specific Plan
- Time Extensions
- Tentative Parcel Map
- Tentative Tract Map
- Variance
- Zoning Clearance
- Zoning Ordinance Amendment
Total planning actions
2014
147
768
915
538
351
14 903
1 5
4 68
2 2
1 27
1 111
2015 2016 2017
127 107 176
667 402 693
794 509 869
796 479 577
508 492 ***
29 55 81
1,333 1,026 658
3 1 1 2
3 2 3
3 1
7 7 7
63 87 77
3 1 2 1
1 1 1
1 1
1 1
38 69 75
1 2
118 175 173
*Police services are provided by the Santa Barbara County Sheriff's Office. ** Fire services are provided by the Santa Barbara County Fire Department 2018 2019
172 186
211 318
383 504
602 675
*** ***
336 23
938 698
1 1
2 2 1
6 3
110 78
1 2
3 1
63 68
1 187 156
*** FY2017 and forward: Number of Calls for Service includes all Emergency Call Responses

1. FY2015 data is for July 2013 - Dec 2013 & Apr 2015 - June 2015 NA indicates the information is not available.

Source: City Finance, Public Works and Planning Departments 109
2020 2021 2022 2023
209 214 185 136
256 134 143 82
465 348 328 218
699 680 638 619
*** *** *** ***

NA NA NA NA
699 680 638 619
1 2 2 1
1 1
1 2 5 1
1 3 6 4 1
75 106 154 135
1 1
2 3 2
1 1
2 3 3 4
1 1
1 1
30 48 43 51
4 1 1
118 173 220 196

City of Buellton, California
Capital Asset Statistics by Function
Last Ten Fiscal Years
(Fiscal year ended June 30)
Function
Police *:

Stations
Fire *
Fire stations
Public works
Streets (miles)
Streetlights
Parks and recreation
Parks
Sewer
Sanitary sewers (miles)
Number of pump stations
Wastewater treatment plant
Water
Water lines
Wells
Water treatment plants
Reservoirs
2014 2015 2016
1 1 1
1 1 1
22 22 22
64 64 64
4 4 4
18 18 18
2 2 2
1 1 1
27 27 27
5 5 5
2 2 2
3 3 3
* Services are provided by the County or Special Districts, which are separate from the City. The data provided are for those portions of the system located within the City of Buellton.

Source: City Finance, Public Works and Planning Departments 110
2017 2018
1 1
1 1
22 22
64 91
4 4
18 18
2 2
1 1
27 27
5 5
2 2
3 3

2019
1 1
22 91
4 18
3 1
27 5
2 3
2020
1 1
22 91
5 18
3 1
27 6
2 3
2021
1 1
22 91
5 18
3 1
27 6
2 3
2022
1 1
22 91
5 18
3 1
27 6
2 3
111
2023
1 1
22 91
5 18
3 1
27 6
2 3

City of Buellton, California
Capital Asset Statistics by Funds
last Ten Fiscal Years
(Fiscal year ended June 30)
Governmental-type
Land
Co nstru cti 0 n-i n-p rogress
Buildings and improvements
Equipment
'nfrastructu re
Total
Accumulated depreciation
Total Accumulated depreciation
Total Governmental net capital assets
Business-type Activities
Land
Construction-in-progress
Buildings and improvements
Equipment
I nfrastructu re
Total
Accumulated depreciation
Total accumulated depreciation
Total Business-type net capital assets
Source: City Finance Department
2014
$ 1,536,248
4,221,448
444,765
16,364,557
22,567,018
(5,067,910)
17,499,108
$ 247,691
574,387
773,522
11,207,646
12,803,246
(7,247,635)
$ 5,555,611
112
2015 2016 2017
$ 1,536,248 $ 1,536,248 $ 1,827,166
4,221,448 5,806,438 5,829,209
528,043 598,224 632,269
17,367,786 16,939,604 17,604,230
23,653,525 24,880,514 25,892,874
(5,501,416) (5,919,701) (6,390,256)
18,152,109 18,960,813 19,502,618
$ 247,691 $ 247,691 $ 247,691
574,387 574,387 574,387
815,800 894,291 897,367
11,578,959 12,451,313 12,570,229
13,216,837 14,167,682 14,289,674
(7,643,835) (8,090,871) (8,645,646)
$ 5,573,002 $ 6,076,811 $ 5,644,028

2018 2019 2020 2021 2022 2023
$ 1,827,166 $ 1,827,166 $ 2,639,835 $ 2,639,835 $ 2,639,835 $ 2,639,835 337,960 994,288 319,810
5,896,731 6,008,444 7,927,047 7,970,931 8,133,231 8,225,942 672,095 672,095 704,826 730,716 730,716 730,716
18,658,272 19,090,206 20,778,848 22,393,322 23,036,768 24,401,347 27,054,264 27,597,911 32,050,556 34,072,764 35,534,838 36,317,650 (6,885,318) (7,406,125) (7,946,714) (9,203,652) (9,204,955) (9,906,692) 20,168,946 20,191,786 24,103,842 24,869,112 26,329,883 26,410,958 $ 247,691 $ 247,691 $ 247,691 $ 247,691 $ 247,691 $ 247,691 1,365,319 3,424,198 349,573
574,387 574,387 574,387 574,387 582,135 582,135
905,220 905,220 910,068 861,814 861,814 861,814
12,703,866 12,978,756 13,415,422 13,639,027 13,829,470 17,771,500 14,431,164 14,706,054 15,147,568 16,688,238 18,945,308 19,812,713 (9,125,584) (9,576,239) (10,O12,570) (10,397,929) (10,768,681) (11,193,555) $ 5,305,580 $ 5,129,815 $ 5,134,998 $ 6,290,309 $ 8,176,627 $ 8,619,158 113

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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
[1] 102,717.03 10597.00%
[1] 9,311.90 11749.00%
[3] -468.02 9337.00%
[1] 47,541.45 11441.00%
[1] 164,999.53 10478.00%
[1] 220,958.57 10552.00%
[1] -26,100.34 4871.00%
518,960.12 105.40%
630.00 15833.00%
4,430.00 14922.00%

25.00 0.00%
180.00 0.00%
1,170.00 0.00%
[2] 6,435.00 163.84%
1,198.99 12939.00%
8,439.00 10144.00%
9,271.22 10594.00%

0.00 10000.00%
[3] 18,909.21 102.52%
-1,257.37 9928.00%
5,785.30 21571.00%
-123.00 9649.00%
8,370.00 31797.00%
135.00 10871.00%
152,071.10 0.00%
[4] 164,981.03 187.34%
6,366.13 17113.00%
[7] 6,366.13 171.13%
321.41 20714.00%
332.95 10444.00%
799.98 0.00%
[5] 1,454.34 118.65%
146,567.06 0.00%
-131,165.50 410.00%
[6] 15,401.56 112.22%
[3] -4,501.50 9531.00%
-3,144,102.00 0.00%
-3,148,603.50 2.82%
-2,416,096.11 82.67%
Category: 495 - Client Review Total: 1,488,161.00 3,239,999.00 91,395.50 Revenue Total: 10,396,137.00 13,944,516.00 11,528,419.89 3/4/2024 11:02:02 AM Page 1 of 15
001-49010 Rent 85,000.00 126,000.00 -5,165.50
Category: 490 - Use of Monies & Properties Total: 120,000.00 126,000.00 141,401.56 Category: 495 - Client Review
001-44035 Cost Reimbursement 95,897.00 95,897.00 91,395.50 001-44040 Transfer from Reserves 1,392,264.00 3,144,102.00 0.00 001-45010 Fines & Fees 7,500.00 7,500.00 7,832.95
001-49532 Code Enforcement Fines 0.00 0.00 799.98
Category: 450 - Fines & Penalties Total: 7,800.00 7,800.00 9,254.34 Category: 490 - Use of Monies & Properties
001-44105 Interest 35,000.00 0.00 146,567.06
Category: 440 - Charges for Current Services Total: 142,790.00 188,890.00 353,871.03 Category: 442 - Misc
001-44250 Miscellaneous 8,950.00 8,950.00 15,316.13
Category: 442 - Misc Total: 8,950.00 8,950.00 15,316.13 Category: 450 - Fines & Penalties
001-45005 Criminal Fines & Penalties 300.00 300.00 621.41 001-44015 Buellton Rec Program Trips 10,000.00 3,500.00 3,377.00 001-44020 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 1,685.00 001-44045 Lease Revenue - Principal 0.00 0.00 152,071.10 001-43040 Beverage Container Grant 5,000.00 5,000.00 5,000.00 Category: 430 - Revenues From Other Agencies Total: 728,187.00 749,975.00 768,884.21 Category: 440 - Charges for Current Services
001-44005 Buellton Recreation Program 122,400.00 175,000.00 173,742.63 001-44010 Recreation Program 50/50 5,000.00 5,000.00 10,785.30 Category: 420 - Fees & Permits Total: 10,080.00 10,080.00 16,515.00 Category: 430 - Revenues From Other Agencies
001-43005 Motor Vehicle in Lieu Tax 4,080.00 4,080.00 5,278.99 001-43010 MV License Fee Compensation 563,107.00 584,895.00 593,334.00 001-43015 COPS grant 156,000.00 156,000.00 165,271.22
001-42015 Small Permits 9,000.00 9,000.00 13,430.00
001-49566 Home Occupation Permit 0.00 0.00 25.00
001-49585 Miscellaneous Permits 0.00 0.00 180.00
001-49632 Time Extension Fees 0.00 0.00 1,170.00
001-41035 Transient Occupancy Tax 2,913,485.00 4,000,000.00 4,220,958.57 001-41040 Property Transfer Tax 50,088.00 50,888.00 24,787.66 Category: 410 - Taxes Total: 7,890,169.00 9,612,822.00 10,131,782.12 Category: 420 - Fees & Permits
001-42010 Zoning Clearance 1,080.00 1,080.00 1,710.00
001-41010 Property Taxes - Unsecured 63,373.00 53,246.00 62,557.90 001-41015 Homeowners Exemptions 7,058.00 7,058.00 6,589.98 001-41020 Franchise Fees 314,430.00 330,000.00 377,541.45 001-41025 Sales Tax 2,889,896.00 3,450,000.00 3,614,999.53 Budget Report- Governmental Funds
City of Buellton, CA Account Summary
For Fiscal: 2022-2023 Period Ending: 06/30/2023
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Fund: 001 - General Fund
Revenue
Category: 410 - Taxes
001-41005 Property Taxes - Secured 1,651,839.00 1,721,630.00 1,824,347.03

Percent
Used
-3,170.97 10554.00%
1,980.00 9360.00%
375.00 9194.00%
-84.55 10629.00%
735.94 565.00%
5,224.49 6781.00%
109.27 9692.00%
1,215.45 9140.00%
104.88 9689.00%

2.81 9298.00%
6,492.32 95.09%
1,568.42 7437.00%
-517.51 11691.00%
-6,822.50 14805.00%
-1,039.18 12894.00%
251.58 5067.00%
723.84 6381.00%
-5,835.35 119.79%
-101.96 0.00%
-101.96 0.00%
[a] 555.01 99.66%
3,347.76 9842.00%
-108.00 10287.00%
280.00 9417.00%
-188.26 10611.00%
110.65 5104.00%
1,967.05 9513.00%
263.50 9671.00%
340.95 9857.00%
521.42 9600.00%

3.28 9672.00%
6,538.35 97.89%
100.00 0.00%
1,275.01 5820.00%
-4,489.27 24719.00%
-44.48 10890.00%
-3,158.74 147.15%
[a] 3,379.61 98.93%
-7,016.97 10817.00%
2,054.73 7945.00%
-23.09 10115.00%

49.48 7894.00%
103.07 9934.00%

45.07 9876.00%
386.10 9522.00%

32.95 9935.00%
001-403-50300 Workers Compensation 2,697.00 3,646.00 3,600.93 001-403-50400 Medical Benefit 6,667.00 8,079.00 7,692.90 001-403-50410 Employer Paid DCP 4,923.00 5,063.00 5,030.05 3/4/2024 11:02:02 AM Page 2 of 15
001-403-50030 Hourly Employee 5,000.00 10,000.00 7,945.27 001-403-50120 Employer SS/MC 1,253.00 2,009.00 2,032.09 001-403-50130 UI & Employee Training Tax 173.00 235.00 185.52 001-403-50200 PERS Retirement 15,259.00 15,704.00 15,600.93 001-402-60900 Miscellaneous 510.00 500.00 544.48
Category: 600 - Operating & Maintenance Total: 6,715.00 6,700.00 9,858.74 Department: 402 - CITY MANAGER Total: 298,506.00 316,323.00 312,943.39 Department: 403 - CITY CLERK
Category: 500 - Employee Services
001-403-50000 Salaries 83,514.00 85,875.00 92,891.97
Category: 500 - Employee Services Total: 291,791.00 309,623.00 303,084.65 Category: 600 - Operating & Maintenance
001-402-60210 Computer Maintenance &Software 102.00 100.00 0.00 001-402-60650 Membership & Publications 3,043.00 3,050.00 1,774.99 001-402-60710 Travel & Training 3,060.00 3,050.00 7,539.27 001-402-50300 Workers Compensation 6,632.00 8,014.00 7,750.50 001-402-50400 Medical Benefit 20,952.00 23,905.00 23,564.05 001-402-50410 Employer Paid DCP 12,618.00 13,024.00 12,502.58 001-402-50500 Group Life Ins Benefit 108.00 100.00 96.72 001-402-50025 Car Allowance 4,800.00 4,800.00 4,520.00
001-402-50120 Employer SS/MC 3,080.00 3,080.00 3,268.26 001-402-50130 UI & Employee Training Tax 344.00 226.00 115.35 001-402-50200 PERS Retirement 38,812.00 40,395.00 38,427.95 Category: 700 - Capital Total: 0.00 0.00 101.96
Department: 401 - CITY COUNCIL Total: 142,827.00 161,793.00 161,237.99 Department: 402 - CITY MANAGER
Category: 500 - Employee Services
001-402-50000 Salaries 200,518.00 212,311.00 208,963.24 001-402-50015 Assistant City Manager Pay 3,927.00 3,768.00 3,876.00 001-401-61130 Office Supplies 510.00 510.00 258.42
001-401-67705 Telephone 0.00 2,000.00 1,276.16
Category: 600 - Operating & Maintenance Total: 21,481.00 29,481.00 35,316.35 Category: 700 - Capital
001-401-72300 Computer Equipment 0.00 0.00 101.96
Category: 600 - Operating & Maintenance
001-401-60013 Election Expense 6,120.00 6,120.00 4,551.58 001-401-60210 Computer Maintenance &Software 3,060.00 3,060.00 3,577.51 001-401-60710 Travel & Training 10,200.00 14,200.00 21,022.50 001-401-60900 Miscellaneous 1,591.00 3,591.00 4,630.18
001-401-50400 Medical Benefit 12,970.00 14,138.00 12,922.55 001-401-50410 Employer Paid DCP 3,282.00 3,375.00 3,270.12 001-401-50500 Group Life Ins Benefit 41.00 40.00 37.19
Category: 500 - Employee Services Total: 121,346.00 132,312.00 125,819.68 001-401-50120 Employer SS/MC 1,310.00 1,344.00 1,428.55 001-401-50130 UI & Employee Training Tax 1,382.00 780.00 44.06 001-401-50200 PERS Retirement 12,950.00 16,231.00 11,006.51 001-401-50300 Workers Compensation 2,835.00 3,544.00 3,434.73 Expense
Department: 401 - CITY COUNCIL
Category: 500 - Employee Services
001-401-50000 Salaries 55,676.00 57,250.00 60,420.97
001-401-50020 Council Salaries 26,400.00 30,960.00 28,980.00 001-401-50025 Council Car Allowance 4,500.00 4,650.00 4,275.00 Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity

Percent
Used

2.95 9508.00%
-4,365.71 103.34%
3,121.00 0.00%
4,065.40 2029.00%
385.00 2451.00%
2,452.22 3265.00%
-269.00 14483.00%
3,060.00 0.00%
255.00 0.00%
126.73 7515.00%
173.00 8587.00%
13,369.35 25.81%
[a] 9,003.64 93.94%
59,364.99 7032.00%
59,364.99 70.32%
[a] 59,364.99 70.32%
10,524.27 9199.00%
[a] 10,524.27 91.99%
[a] -282.14 10043.00%
[a] -480.00 10389.00%
[a] 9,302.09 698.00%
[a] 0.00 10000.00%
[a] 9,049.30 7880.00%
[f] -329.56 10423.00%
[a] 1,674.75 9179.00%
[a] 1,192.85 8807.00%
[a] -1,177.96 11155.00%
[a] -3.00 10000.00%
[a] 929.54 705.00%
[a] 392.22 9623.00%
[a] 151.94 9050.00%
[a] 1.44 9995.00%
[a] 262.58 9340.00%
[a] -242.03 11057.00%
[a] -336.39 10464.00%
[a] 2,095.58 7243.00%
[a] 0.00 10000.00%
[a] 0.00 10000.00%
[a] 35.00 9883.00%
[g] -0.40 10000.00%
[a] -3,107.00 19709.00%
[a] -2,625.79 15323.00%
[a] 0.00 10000.00%
[a] 14,935.00 0.00%
[a] 3,575.00 1063.00%
35,013.02 98.53%
[f] -19.55 10111.00%
001-410-72300 Computer Equipment 0.00 5,500.00 5,637.98 [f] -137.98 10251.00% 3/4/2024 11:02:02 AM Page 3 of 15
001-410-69100 Transfer to Other Funds 25,481.00 14,935.00 0.00 001-410-69600 Undesignated Misc Support 4,000.00 4,000.00 425.00 Category: 600 - Operating & Maintenance Total: 1,016,926.00 2,389,871.00 2,354,857.98 Category: 700 - Capital
001-410-72100 Office Equipment 0.00 1,763.00 1,782.55
001-410-67545 Principal and Interest 36,046.00 36,046.00 36,046.40 001-410-67620 SB Co Mntl Hlth Mbl Crisis Svc 3,162.00 3,200.00 6,307.00 001-410-67705 Telephone 5,753.00 4,933.00 7,558.79
001-410-67790 Visitors Bureau 450,000.00 450,000.00 450,000.00 001-410-61292 Internet Access/ Website Maint 8,240.00 7,600.00 5,504.42 001-410-67200 Community Organization Support 36,720.00 36,720.00 36,720.00 001-410-67205 Senior Center Support 70,203.00 140,406.00 140,406.00 001-410-67430 LAFCO Contribution 1,530.00 3,000.00 2,965.00 001-410-61210 Utilities - Sewer 2,916.00 2,916.00 2,914.56 001-410-61211 Utilities - Water 3,978.00 3,978.00 3,715.42 001-410-61230 Utilities - Gas 2,290.00 2,290.00 2,532.03 001-410-61241 Utilities - Electric 7,246.00 7,246.00 7,582.39 001-410-60905 CalPERS Unfunded Accrued Liability 143,920.00 1,436,525.00 1,436,528.00 001-410-60910 Misc Recognition Items 1,000.00 1,000.00 70.46 001-410-61130 Office Supplies 10,404.00 10,404.00 10,011.78 001-410-61131 Postage 1,530.00 1,600.00 1,448.06
001-410-60310 Equipment Rental 13,260.00 7,800.00 8,129.56 001-410-60650 Membership & Publications 16,254.00 20,387.00 18,712.25 001-410-60800 Contract Services 3,774.00 10,000.00 8,807.15 001-410-60900 Miscellaneous 10,200.00 10,200.00 11,377.96 001-410-50610 Insurance - Property 9,823.00 12,333.00 12,813.00 001-410-60014 Emergency Operations 10,000.00 10,000.00 697.91 001-410-60015 Animal Control 43,672.00 43,820.00 43,820.00 001-410-60210 Computer Maintenance &Software 32,692.00 42,692.00 33,642.70 Department: 404 - CITY ATTORNEY Total: 200,000.00 200,000.00 140,635.01 Department: 410 - NON-DEPARTMENTAL
Category: 500 - Employee Services
001-410-50400 Medical Benefit 131,325.00 131,325.00 120,800.73 Category: 500 - Employee Services Total: 131,325.00 131,325.00 120,800.73 Category: 600 - Operating & Maintenance
001-410-50600 Insurance - Liability 62,832.00 65,840.00 66,122.14 Category: 600 - Operating & Maintenance Total: 17,911.00 18,021.00 4,651.65 Department: 403 - CITY CLERK Total: 137,459.00 148,692.00 139,688.36 Department: 404 - CITY ATTORNEY
Category: 600 - Operating & Maintenance
001-404-60840 Contract Services-Legal Fees 200,000.00 200,000.00 140,635.01 Category: 600 - Operating & Maintenance Total: 200,000.00 200,000.00 140,635.01 001-403-60710 Travel & Training 3,060.00 3,060.00 0.00
001-403-60900 Miscellaneous 255.00 255.00 0.00
001-403-61130 Office Supplies 510.00 510.00 383.27
001-403-67370 H/R Expense 1,224.00 1,224.00 1,051.00
001-403-60022 Recruitment Expense 5,100.00 5,100.00 1,034.60 001-403-60210 Computer Maintenance &Software 510.00 510.00 125.00 001-403-60520 Advertising - Legal 3,641.00 3,641.00 1,188.78 001-403-60650 Membership & Publications 490.00 600.00 869.00 Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
001-403-50500 Group Life Ins Benefit 62.00 60.00 57.05
Category: 500 - Employee Services Total: 119,548.00 130,671.00 135,036.71 Category: 600 - Operating & Maintenance
001-403-60012 Code Updates 3,121.00 3,121.00 0.00

Percent
Used
[f] 3,831,478.26 812.00%
3,831,320.73 8.29%
3,876,858.02 42.12%
-2,845.10 10203.00%
-165.08 10812.00%

49.06 7618.00%
134.90 9875.00%
103.45 9807.00%
875.32 9546.00%
103.87 9875.00%

24.57 8245.00%
-1,719.01 100.92%
2,401.02 7618.00%
311.00 3902.00%
380.00 7110.00%
2,818.01 2955.00%
3,661.70 7207.00%
102.00 0.00%
117.99 8427.00%
9,791.72 67.22%
138.54 7229.00%
-1,620.17 0.00%
-1,481.63 396.33%
[a] 6,591.08 96.96%
-2,034.00 10009.00%
10,744.00 9577.00%
-1,277.16 14415.00%
7,432.84 99.72%
[d] 7,432.84 99.72%
4,000.00 9798.00%
-4.40 10013.00%
-1,363.22 36730.00%
-2,521.91 38789.00%
110.47 99.95%
[c] 110.47 99.95%
2,351.01 9903.00%
1,824.94 9765.00%
-789.18 10905.00%
233.14 8476.00%
913.02 9736.00%
1,694.95 8730.00%
-93.09 10023.00%
-331.26 10259.00%

50.05 8436.00%
Category: 500 - Employee Services Total: 418,743.00 429,776.00 423,922.42 5,853.58 98.64% 3/4/2024 11:02:02 AM Page 4 of 15
001-511-50300 Workers Compensation 10,062.00 13,350.00 11,655.05 001-511-50400 Medical Benefit 37,122.00 39,769.00 39,862.09 001-511-50410 Employer Paid DCP 14,020.00 12,792.00 13,123.26 001-511-50500 Group Life Ins Benefit 327.00 320.00 269.95 001-511-50030 Hourly Employees 65,586.00 77,495.00 75,670.06 001-511-50120 Employer SS/MC 8,501.00 8,722.00 9,511.18 001-511-50130 UI & Employee Training Tax 3,157.00 1,530.00 1,296.86 001-511-50200 PERS Retirement 36,276.00 34,575.00 33,661.98 001-510-61241 Utilities - Electric 876.00 876.00 3,397.91 Category: 600 - Operating & Maintenance Total: 198,379.00 202,379.00 202,268.53 Department: 510 - LEISURE SERVICES - LIBRARY Total: 198,379.00 202,379.00 202,268.53 Department: 511 - RECREATION
Category: 500 - Employee Services
001-511-50000 Salaries 243,692.00 241,223.00 238,871.99 Department: 510 - LEISURE SERVICES - LIBRARY
Category: 600 - Operating & Maintenance
001-510-60800 Contract Services 193,729.00 197,729.00 193,729.00 001-510-61211 Utilities - Water 3,264.00 3,264.00 3,268.40 001-510-61230 Utilities - Gas 510.00 510.00 1,873.22
001-501-60810 Contract Services - Fire Dept 246,246.00 254,260.00 243,516.00 001-501-61241 Utilities - Electric 2,893.00 2,893.00 4,170.16 Category: 600 - Operating & Maintenance Total: 2,859,337.00 2,649,551.00 2,642,118.16 Department: 501 - PUBLIC SAFETY - POLICE/FIRE Total: 2,859,337.00 2,649,551.00 2,642,118.16 001-420-72300 Computer Equipment 0.00 0.00 1,620.17
Category: 700 - Capital Total: 500.00 500.00 1,981.63
Department: 420 - FINANCE Total: 212,531.00 216,760.00 210,168.92 Department: 501 - PUBLIC SAFETY - POLICE/FIRE
Category: 600 - Operating & Maintenance
001-501-60800 Contract Services 2,610,198.00 2,392,398.00 2,394,432.00 001-420-60900 Miscellaneous 102.00 102.00 0.00
001-420-61130 Office Supplies 663.00 750.00 632.01
Category: 600 - Operating & Maintenance Total: 29,780.00 29,867.00 20,075.28 Category: 700 - Capital
001-420-72100 Office Equipment 500.00 500.00 361.46
001-420-60210 Computer Maintenance &Software 510.00 510.00 199.00 001-420-60650 Membership & Publications 1,315.00 1,315.00 935.00 001-420-60710 Travel & Training 4,000.00 4,000.00 1,181.99 001-420-60800 Contract Services 13,109.00 13,109.00 9,447.30 001-420-50410 Employer Paid DCP 8,254.00 8,340.00 8,236.13 001-420-50500 Group Life Ins Benefit 143.00 140.00 115.43 Category: 500 - Employee Services Total: 182,251.00 186,393.00 188,112.01 Category: 600 - Operating & Maintenance
001-420-60021 Audit 10,081.00 10,081.00 7,679.98
001-420-50130 UI & Employee Training Tax 402.00 206.00 156.94 001-420-50200 PERS Retirement 10,634.00 10,787.00 10,652.10 001-420-50300 Workers Compensation 4,525.00 5,371.00 5,267.55 001-420-50400 Medical Benefit 16,029.00 19,265.00 18,389.68 Category: 700 - Capital Total: 1,352,264.00 4,177,473.00 346,152.27 Department: 410 - NON-DEPARTMENTAL Total: 2,500,515.00 6,698,669.00 2,821,810.98 Department: 420 - FINANCE
Category: 500 - Employee Services
001-420-50000 Salaries 140,161.00 140,250.00 143,095.10 001-420-50120 Employer SS/MC 2,103.00 2,034.00 2,199.08 Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
001-410-77000 Transfer Out for Capital Outlay 1,352,264.00 4,170,210.00 338,731.74

Percent
Used
221.65 9276.00%
-467.79 11141.00%
10,200.00 0.00%
708.06 8820.00%
-2.59 10015.00%
-8,232.39 21530.00%
3,921.00 8902.00%
-2,783.52 13711.00%
140.11 9313.00%
1,729.42 8116.00%
-364.29 10866.00%
1,079.50 5682.00%
-29,240.18 13655.00%
19,069.00 6473.00%
1,721.26 4262.00%
-2,300.76 101.00%
346.34 7883.00%

0.00 0.00%
346.34 78.83%
[c] 3,899.16 99.41%
13,549.19 7596.00%
13,549.19 75.96%
[e] 13,549.19 75.96%
4,823.82 7635.00%
-234.56 13351.00%
21,555.60 8653.00%
44,328.13 3180.00%
[e] 70,472.99 71.36%
40,000.00 0.00%
40,000.00 0.00%
110,472.99 61.39%
4,980.32 235.00%
9,733.88 457.00%
-18,049.41 18935.00%
9,801.58 391.00%
-5,320.00 12608.00%
-1,254.98 10246.00%
27,000.00 5500.00%
14,539.47 9519.00%
510.00 0.00%
-357.98 10780.00%
9,243.22 8792.00%
205.87 9485.00%
51,031.97 90.96%
001-552-61211 Utilities - Water 76,500.00 76,500.00 67,256.78 001-552-61241 Utilities - Electric 6,120.00 4,000.00 3,794.13 Category: 600 - Operating & Maintenance Total: 441,819.00 564,725.00 513,693.03 3/4/2024 11:02:02 AM Page 5 of 15
001-552-60259 Maintenance and Repair - Botanic Garden 27,000.00 60,000.00 33,000.00 001-552-60800 Contract Services 219,999.00 302,025.00 287,485.53 001-552-61125 Small Equipment 510.00 510.00 0.00
001-552-61140 Operational Supplies 4,590.00 4,590.00 4,947.98 001-552-60255 Maintenance/Repair-Golf Course 10,200.00 20,200.00 38,249.41 001-552-60256 Maintenance/Repair-Oak Park 10,200.00 10,200.00 398.42 001-552-60257 Maintenance/Repair-Paws Park 20,400.00 20,400.00 25,720.00 001-552-60258 Maintenance/Repair-River View 51,000.00 51,000.00 52,254.98 Category: 700 - Capital Total: 40,000.00 40,000.00 0.00 Department: 551 - STORM WATER Total: 379,214.00 286,100.00 175,627.01 Department: 552 - PUBLIC WORKS - PARKS
Category: 600 - Operating & Maintenance
001-552-60059 Maintenance-Repair Village Park 5,100.00 5,100.00 119.68 001-552-60254 Maintenance/Repair-A&F Medians 10,200.00 10,200.00 466.12 001-551-60800 Contract Services 160,000.00 160,000.00 138,444.40 001-551-67575 Regulatory Compliance 158,100.00 65,000.00 20,671.87 Category: 600 - Operating & Maintenance Total: 339,214.00 246,100.00 175,627.01 Category: 700 - Capital
001-551-77000 Transfer out for Capital Outlay 40,000.00 40,000.00 0.00 Category: 600 - Operating & Maintenance Total: 56,369.00 56,369.00 42,819.81 Department: 550 - PUBLIC WORKS - STREET LIGHTS Total: 56,369.00 56,369.00 42,819.81 Department: 551 - STORM WATER
Category: 600 - Operating & Maintenance
001-551-60250 Maintenance / Repair 20,400.00 20,400.00 15,576.18 001-551-60650 Membership & Publications 714.00 700.00 934.56 001-511-73500 Equipment 0.00 0.00 0.00
Category: 700 - Capital Total: 0.00 1,636.00 1,289.66
Department: 511 - RECREATION Total: 629,503.00 661,810.00 657,910.84 Department: 550 - PUBLIC WORKS - STREET LIGHTS
Category: 600 - Operating & Maintenance
001-550-61241 Utilities - Electric 56,369.00 56,369.00 42,819.81 001-511-67141 Arts and Culture 50,000.00 54,069.00 35,000.00 001-511-67570 Recreation Program 50/50 3,000.00 3,000.00 1,278.74 Category: 600 - Operating & Maintenance Total: 210,760.00 230,398.00 232,698.76 Category: 700 - Capital
001-511-72100 Office Equipment 0.00 1,636.00 1,289.66
001-511-61280 Fuel-Vehicles 9,180.00 9,180.00 7,450.58
001-511-61290 Telephone/Internet 3,570.00 4,209.00 4,573.29 001-511-67135 Buellton Rec Program Trips 8,160.00 2,500.00 1,420.50 001-511-67140 Buellton Recreation Program 61,200.00 80,000.00 109,240.18 001-511-60510 Advertising 7,140.00 7,140.00 15,372.39
001-511-60800 Contract Services 35,700.00 35,700.00 31,779.00 001-511-60900 Miscellaneous 5,610.00 7,500.00 10,283.52 001-511-61130 Office Supplies 2,040.00 2,040.00 1,899.89 001-511-60250 Maintenance/Repair 5,100.00 4,100.00 4,567.79 001-511-60252 Maintenance/Repair-Joint Use 10,200.00 10,200.00 0.00 001-511-60270 Maintenance-Vehicles 5,100.00 6,000.00 5,291.94 001-511-60310 Equipment Rental 1,700.00 1,700.00 1,702.59 Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Category: 600 - Operating & Maintenance
001-511-60210 Computer Maintenance & Software 3,060.00 3,060.00 2,838.35

Percent
Used
5,000.00 0.00%
5,000.00 0.00%
[e] 56,031.97 90.17%
-18,109.98 45510.00%
50,497.19 5792.00%
3,515.68 9081.00%
870.07 7977.00%
36,772.96 78.07%
[e] 36,772.96 78.07%
-27,812.43 10823.00%
-1,107.03 12258.00%

80.33 8650.00%
-1,326.05 10349.00%
-34.33 10027.00%
-1,509.68 10268.00%
636.75 9676.00%

16.40 9595.00%
-31,056.04 106.60%
-505.16 14953.00%
657.68 8925.00%
-72,520.13 20157.00%
1,766.70 8268.00%
6,819.02 1643.00%
277.00 6768.00%
-551.76 11803.00%
36,504.70 6233.00%
954.03 647.00%
-1,768.59 27339.00%
412.98 3252.00%
2,158.96 5767.00%

16.36 9780.00%
5,132.16 8710.00%
-401.62 0.00%
-401.12 12425.00%
-126.74 10115.00%
2,858.85 1992.00%
-4.31 10028.00%

50.71 9816.00%
-18,670.28 107.01%

71.37 9524.00%
3,000.00 0.00%
19,058.00 2377.00%
22,129.37 24.99%
[e] -27,596.95 103.60%
53,221.81 8182.00%
2,850.00 4300.00%
001-565-50030 Hourly Employee 0.00 0.00 36,844.22 -36,844.22 0.00% 3/4/2024 11:02:02 AM Page 6 of 15
Category: 700 - Capital Total: 29,500.00 29,500.00 7,370.63 Department: 558 - PUBLIC WORKS - GENERAL Total: 751,575.00 766,630.00 794,226.95 Department: 565 - PLANNING
Category: 500 - Employee Services
001-565-50000 Salaries 299,080.00 292,791.00 239,569.19 001-565-50010 Planning Commission Salaries 5,000.00 5,000.00 2,150.00 Category: 600 - Operating & Maintenance Total: 262,314.00 266,511.00 285,181.28 Category: 700 - Capital
001-558-72300 Computer Equipment 1,500.00 1,500.00 1,428.63 001-558-73500 Equipment 3,000.00 3,000.00 0.00
001-558-74100 Improvements 25,000.00 25,000.00 5,942.00 001-558-61280 Fuel - Vehicles 8,160.00 11,000.00 11,126.74 001-558-67575 Regulatory Compliance 3,570.00 3,570.00 711.15 001-558-67600 Safety Equipment 1,530.00 1,530.00 1,534.31 001-558-67705 Telephone 1,836.00 2,763.00 2,712.29
001-558-61210 Utilities - Sewer 745.00 745.00 728.64
001-558-61211 Utilities - Water 39,780.00 39,780.00 34,647.84 001-558-61230 Utilities - Gas 0.00 0.00 401.62
001-558-61241 Utilities - Electric 1,224.00 1,654.00 2,055.12 001-558-60900 Miscellaneous 1,020.00 1,020.00 65.97
001-558-61127 Tools 1,020.00 1,020.00 2,788.59
001-558-61130 Office Supplies 612.00 612.00 199.02
001-558-61140 Operational Supplies 5,100.00 5,100.00 2,941.04 001-558-60560 Signs 8,160.00 8,160.00 1,340.98
001-558-60650 Membership & Publications 857.00 857.00 580.00 001-558-60710 Travel & Training 3,060.00 3,060.00 3,611.76 001-558-60800 Contract Services 96,900.00 96,900.00 60,395.30 Category: 600 - Operating & Maintenance
001-558-60131 Laundry / Uniforms 1,020.00 1,020.00 1,525.16 001-558-60210 Computer Maintenance &Software 6,120.00 6,120.00 5,462.32 001-558-60250 Maintenance / Repair 71,400.00 71,400.00 143,920.13 001-558-60270 Maintenance - Vehicles 10,200.00 10,200.00 8,433.30 001-558-50400 Medical Benefit 47,294.00 56,274.00 57,783.68 001-558-50410 Employer Paid DCP 19,156.00 19,681.00 19,044.25 001-558-50500 Group Life Ins Benefit 414.00 405.00 388.60 Category: 500 - Employee Services Total: 459,761.00 470,619.00 501,675.04 001-558-50120 Employer SS/MC 5,138.00 4,903.00 6,010.03 001-558-50130 UI & Employee Training Tax 1,163.00 595.00 514.67 001-558-50200 PERS Retirement 33,705.00 37,965.00 39,291.05 001-558-50300 Workers Compensation 10,419.00 12,674.00 12,708.33 001-556-61241 Utilities - Electric 2,550.00 4,300.00 3,429.93 Category: 600 - Operating & Maintenance Total: 170,325.00 167,650.00 130,877.04 Department: 556 - PUBLIC WORKS - LANDSCAPE MAINTENANCE Total: 170,325.00 167,650.00 130,877.04 Department: 558 - PUBLIC WORKS - GENERAL
Category: 500 - Employee Services
001-558-50000 Salaries 342,472.00 338,122.00 365,934.43 Department: 556 - PUBLIC WORKS - LANDSCAPE MAINTENANCE
Category: 600 - Operating & Maintenance
001-556-60250 Maintenance/Repair 5,100.00 5,100.00 23,209.98 001-556-60800 Contract Services 124,425.00 120,000.00 69,502.81 001-556-61211 Utilities - Water 38,250.00 38,250.00 34,734.32 Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Category: 700 - Capital
001-552-73500 Equipment 5,000.00 5,000.00 0.00
Category: 700 - Capital Total: 5,000.00 5,000.00 0.00
Department: 552 - PUBLIC WORKS - PARKS Total: 446,819.00 569,725.00 513,693.03

Percent
Used
-175.33 10413.00%
-2.27 10051.00%
763.33 9733.00%
-1,407.50 11452.00%
10,232.37 7567.00%
5,183.50 7039.00%

97.67 6798.00%
33,919.36 91.53%
1,720.72 5741.00%
200.00 0.00%
-539.72 10750.00%
-860.98 14305.00%
468.00 7470.00%
-8,710.49 26751.00%
192,528.10 2922.00%
-5,417.58 16468.00%
31,774.94 7292.00%
-9,357.50 18119.00%
480.08 5636.00%
-652.03 13260.00%

25.00 0.00%
-2,342.95 19746.00%
686.96 8065.00%
200,002.55 54.42%

0.00 10000.00%
295.29 4094.00%
155.98 6880.00%
451.27 83.05%
[b] 234,373.18 72.17%
4,390,798.16 68.51%
1,974,702.05 0.00%
-2,300.00 0.00%
-2,300.00 0.00%
246.00 0.00%
[4] 246.00 0.00%
5,623.27 90332.00%
[6] 5,623.27 903.32%
3,569.27 218.98%
3,000.00 0.00%
3,000.00 0.00%
3,000.00 0.00%
3,000.00 0.00%
6,569.27 0.00%
Expense Total: 3,000.00 3,000.00 0.00
Fund: 023 - Housing Fees Surplus (Deficit): -1,755.00 0.00 6,569.27 3/4/2024 11:02:02 AM Page 7 of 15
Revenue Total: 1,245.00 3,000.00 6,569.27
Expense
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 Department: 580 - HOUSING Total: 3,000.00 3,000.00 0.00 Category: 443 - Housing
023-44310 Housing Fees 225.00 0.00 246.00
Category: 443 - Housing Total: 225.00 0.00 246.00
Category: 490 - Use of Monies & Properties
023-44105 Interest 1,020.00 700.00 6,323.27
Category: 490 - Use of Monies & Properties Total: 1,020.00 700.00 6,323.27 Expense Total: 9,535,762.00 13,944,516.00 9,553,717.84
Fund: 001 - General Fund Surplus (Deficit): 860,375.00 0.00 1,974,702.05 Fund: 023 - Housing Fees
Revenue
Category: 440 - Charges for Current Services
023-44040 Transfer from Reserves 0.00 2,300.00 0.00
Category: 440 - Charges for Current Services Total: 0.00 2,300.00 0.00 001-565-72200 Office Furniture 500.00 500.00 204.71
001-565-72300 Computer Equipment 500.00 500.00 344.02
Category: 700 - Capital Total: 1,000.00 2,662.00 2,210.73 Department: 565 - PLANNING Total: 552,403.00 842,065.00 607,691.82 001-565-61241 Utilities - Electric 2,404.00 2,404.00 4,746.95 001-565-67705 Telephone 6,365.00 3,550.00 2,863.04
Category: 600 - Operating & Maintenance Total: 153,155.00 438,793.00 238,790.45 Category: 700 - Capital
001-565-72100 Office Equipment 0.00 1,662.00 1,662.00
001-565-60830 Contract Services-Engineering 5,800.00 11,525.00 20,882.50 001-565-60900 Miscellaneous 1,100.00 1,100.00 619.92
001-565-61130 Office Supplies 2,000.00 2,000.00 2,652.03 001-565-61131 Postage 25.00 25.00 0.00
001-565-60710 Travel & Training 5,200.00 5,200.00 13,910.49 001-565-60800 Contract Services 20,000.00 272,000.00 79,471.90 001-565-60815 Contract Services - LEAP Grant 32,500.00 8,376.00 13,793.58 001-565-60820 REAP Grant 63,397.00 117,323.00 85,548.06 001-565-60250 Maintenance / Repair 204.00 200.00 0.00
001-565-60310 Equipment Rental 6,120.00 7,200.00 7,739.72 001-565-60520 Advertising - Legal 2,000.00 2,000.00 2,860.98 001-565-60650 Membership & Publications 2,000.00 1,850.00 1,382.00 001-565-50410 Employer Paid DCP 17,505.00 17,507.00 12,323.50 001-565-50500 Group LIfe Ins Benefit 312.00 305.00 207.33 Category: 500 - Employee Services Total: 398,248.00 400,610.00 366,690.64 Category: 600 - Operating & Maintenance
001-565-60210 Computer Maintenance &Software 4,040.00 4,040.00 2,319.28 001-565-50130 UI & Employee Training Tax 876.00 448.00 450.27 001-565-50200 PERS Retirement 28,424.00 28,559.00 27,795.67 001-565-50300 Workers Compensation 9,649.00 9,694.00 11,101.50 001-565-50400 Medical Benefit 32,711.00 42,061.00 31,828.63 Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
001-565-50120 Employer SS/MC 4,691.00 4,245.00 4,420.33

Percent
Used
105.00 0.00%
[2] 105.00 0.00%
406.69 77782.00%
[6] 406.69 777.82%
511.69 952.82%
511.69 952.82%
-62,223.00 0.00%
-62,223.00 0.00%
-3,740.00 9501.00%
6,226.17 10573.00%
-2,701.06 9156.00%
-1,081.68 9483.00%
2,294.76 10609.00%

0.00 10000.00%
-7,160.92 8543.00%
[3] -6,162.73 98.11%
5,076.95 94616.00%
[6] 5,076.95 946.16%
-63,308.78 83.69%
2,000.00 0.00%
2,000.00 0.00%
2,000.00 0.00%
[e] -14,966.25 11761.00%
15,000.00 0.00%
10,000.00 0.00%
10,033.75 90.88%
251,315.36 904.00%
[f] 251,315.36 9.04%
261,349.11 32.34%
[e] -26,077.50 0.00%
-26,077.50 0.00%
-26,077.50 0.00%
237,271.61 38.89%
173,962.83 0.00%
3/4/2024 11:02:02 AM Page 8 of 15
Category: 600 - Operating & Maintenance Total: 0.00 0.00 26,077.50 Department: 557 - PUBLIC WORKS - ENGINEERING Total: 0.00 0.00 26,077.50 Expense Total: 397,000.00 388,277.00 151,005.39
Fund: 025 - Gas Tax Fund Surplus (Deficit): 0.00 0.00 173,962.83 Category: 700 - Capital
025-554-77000 Capital Outlay 300,000.00 276,277.00 24,961.64 Category: 700 - Capital Total: 300,000.00 276,277.00 24,961.64 Department: 554 - TRAFFIC SAFETY Total: 395,000.00 386,277.00 124,927.89 Department: 557 - PUBLIC WORKS - ENGINEERING
Category: 600 - Operating & Maintenance
025-557-60800 Contract Services 0.00 0.00 26,077.50
Category: 600 - Operating & Maintenance
025-554-60800 Contract Services 85,000.00 85,000.00 99,966.25 025-554-60830 Contract Services - Engineering 0.00 15,000.00 0.00 025-554-67265 Encroachment Permit Processing 10,000.00 10,000.00 0.00 Category: 600 - Operating & Maintenance Total: 95,000.00 110,000.00 99,966.25 Expense
Department: 553 - GAS TAX/STREET MAINTENANCE
Category: 600 - Operating & Maintenance
025-553-67695 TCRF Audit 2,000.00 2,000.00 0.00
Category: 600 - Operating & Maintenance Total: 2,000.00 2,000.00 0.00 Department: 553 - GAS TAX/STREET MAINTENANCE Total: 2,000.00 2,000.00 0.00 Department: 554 - TRAFFIC SAFETY
Category: 471 - Gas Tax Total: 325,454.00 325,454.00 319,291.27 Category: 490 - Use of Monies & Properties
025-44105 Interest 979.00 600.00 5,676.95
Category: 490 - Use of Monies & Properties Total: 979.00 600.00 5,676.95 Revenue Total: 397,000.00 388,277.00 324,968.22
025-47125 Gas Tax 2106 20,936.00 20,936.00 19,854.32
025-47130 Gas Tax 2107 37,658.00 37,658.00 39,952.76
025-47135 Gas Tax 2107.5 2,000.00 2,000.00 2,000.00
025-47140 Gas Tax 2103/R & T 7360 49,134.00 49,134.00 41,973.08 Category: 440 - Charges for Current Services Total: 70,567.00 62,223.00 0.00 Category: 471 - Gas Tax
025-47110 Surface Transportation Program 75,000.00 75,000.00 71,260.00 025-47116 SB1 - Local Streets & Roads 108,709.00 108,709.00 114,935.17 025-47120 Gas Tax 2105 32,017.00 32,017.00 29,315.94
Category: 490 - Use of Monies & Properties Total: 84.00 60.00 466.69 Revenue Total: 84.00 60.00 571.69
Fund: 024 - Traffic Mitigation Fund Total: 84.00 60.00 571.69 Fund: 025 - Gas Tax Fund
Revenue
Category: 440 - Charges for Current Services
025-44040 Transfer from Reserves 70,567.00 62,223.00 0.00 Fund: 024 - Traffic Mitigation Fund
Revenue
Category: 470 - Traffic Mitigation
024-47010 Traffic Mitigation Fees 0.00 0.00 105.00
Category: 470 - Traffic Mitigation Total: 0.00 0.00 105.00 Category: 490 - Use of Monies & Properties
024-44105 Interest 84.00 60.00 466.69
Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity

Percent
Used
-215.20 9627.00%
-33,898.00 0.00%
[3] -34,113.20 14.02%
-10,000.00 0.00%
-10,000.00 0.00%
3,686.11 1,230.71 %
[6] 3,686.11 1230.71%

0.00 10000.00%
[h] 0.00 100.00%
-40,427.09 72.50%
65,000.00 0.00%

0.08 10000.00%

0.00 10000.00%
50,000.00 0.00%
[e] 115,000.08 16.06%
10,000.00 0.00%
10,000.00 0.00%
125,000.08 14.97%
125,000.08 14.97%
84,572.99 0.00%
[3] -25,710.00 3573.00%
-4,935.00 0.00%
-30,645.00 31.80%
319.50 59154.00%
[6] 319.50 591.54%
-30,325.50 32.61%
30,710.00 3176.00%
[e] 30,710.00 31.76%
30,710.00 31.76%
30,710.00 31.76%
384.50 0.00%
Expense Total: 45,000.00 45,000.00 14,290.00
Fund: 029 - Transportation Planning Surplus (Deficit): 6,065.00 0.00 384.50 3/4/2024 11:02:02 AM Page 9 of 15
Revenue Total: 51,065.00 45,000.00 14,674.50
Expense
Department: 557 - PUBLIC WORKS - ENGINEERING
Category: 600 - Operating & Maintenance
029-557-60800 Contract Services 45,000.00 45,000.00 14,290.00 Category: 600 - Operating & Maintenance Total: 45,000.00 45,000.00 14,290.00 Department: 557 - PUBLIC WORKS - ENGINEERING Total: 45,000.00 45,000.00 14,290.00 029-47415 Transfer from General Fund 0.00 4,935.00 0.00 Category: 474 - Transportation Planning Total: 51,000.00 44,935.00 14,290.00 Category: 490 - Use of Monies & Properties
029-44105 Interest 65.00 65.00 384.50
Category: 490 - Use of Monies & Properties Total: 65.00 65.00 384.50 Department: 559 - TDA GRANT Total: 123,500.00 147,000.00 21,999.92 Expense Total: 123,500.00 147,000.00 21,999.92
Fund: 027 - Local Transportation Fund Surplus (Deficit): 0.00 0.00 84,572.99 Fund: 029 - Transportation Planning
Revenue
Category: 474 - Transportation Planning
029-47410 STA Funding 51,000.00 40,000.00 14,290.00
027-559-69400 Transfer to Reserves 50,000.00 50,000.00 0.00 Category: 600 - Operating & Maintenance Total: 113,500.00 137,000.00 21,999.92 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 Expense
Department: 559 - TDA GRANT
Category: 600 - Operating & Maintenance
027-559-67115 Breeze Extension Pilot 42,000.00 65,000.00 0.00 027-559-67445 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 Category: 490 - Use of Monies & Properties Total: 326.00 326.00 4,012.11 Category: 495 - Client Review
027-49690 Transfer from Other Funds 63,000.00 97,000.00 97,000.00 Category: 495 - Client Review Total: 63,000.00 97,000.00 97,000.00 Revenue Total: 123,500.00 147,000.00 106,572.91
Category: 473 - Local Transportation Total: 34,693.00 39,674.00 5,560.80 Category: 474 - Transportation Planning
027-47415 Transfer from General Fund 25,481.00 10,000.00 0.00 Category: 474 - Transportation Planning Total: 25,481.00 10,000.00 0.00 Category: 490 - Use of Monies & Properties
027-44105 Interest 326.00 326.00 4,012.11
Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Fund: 027 - Local Transportation Fund
Revenue
Category: 473 - Local Transportation
027-47310 LTF - Bikeways 4,693.00 5,776.00 5,560.80
027-47311 Transfer from Bikes and Ped 30,000.00 33,898.00 0.00

Percent
Used
24,469.46 10530.00%
[3] 24,469.46 105.30%
11,090.63 1,043.88 %
[6] 11,090.63 1043.88%
-500,281.00 0.00%
-500,281.00 0.00%
-464,720.91 51.75%

0.00 10000.00%
[f] 0.00 100.00%
446,966.36 4839.00%
[f] 446,966.36 48.39%
446,966.36 53.59%
446,966.36 53.59%
-17,754.55 0.00%
-1,026,251.16 1643.00%
[3] -1,026,251.16 16.43%
11,969.84 1,695.98 %
[6] 11,969.84 1695.98%
-1,014,281.32 17.45%
1,027,001.16 1642.00%
1,027,001.16 16.42%
[f] 1,027,001.16 16.42%
1,027,001.16 16.42%
12,719.84 0.00%
3,727.40 0.00%
[6] 3,727.40 0.00%
3,727.40 0.00%
3,727.40 0.00%
[h] -251,315.36 904.00%
092-49727 Transfer from General Fund 1,392,264.00 4,210,210.00 338,731.74 [h] -3,871,478.26 805.00% 3/4/2024 11:02:02 AM Page 10 of 15
Category: 490 - Use of Monies & Properties Total: 0.00 0.00 3,727.40 Revenue Total: 0.00 0.00 3,727.40
Fund: 075 - Trust & Agency Fund Total: 0.00 0.00 3,727.40 Fund: 092 - Capital Improvement Proj Fund
Revenue
Category: 495 - Client Review
092-49726 Transfer from Gas Tax Fund 300,000.00 276,277.00 24,961.64 Department: 567 - ARPA Total: 0.00 1,228,695.00 201,693.84 Expense Total: 0.00 1,228,695.00 201,693.84
Fund: 032 - American Rescue Plan Act Fund Surplus (Deficit): 0.00 0.00 12,719.84 Fund: 075 - Trust & Agency Fund
Revenue
Category: 490 - Use of Monies & Properties
075-44105 Interest Revenue 0.00 0.00 3,727.40
Category: 490 - Use of Monies & Properties Total: 0.00 750.00 12,719.84 Revenue Total: 0.00 1,228,695.00 214,413.68
Expense
Department: 567 - ARPA
Category: 700 - Capital
032-567-77000 Transfers out to CIP 0.00 1,228,695.00 201,693.84 Category: 700 - Capital Total: 0.00 1,228,695.00 201,693.84 Revenue
Category: 430 - Revenues From Other Agencies
032-43060 ARPA Funding 0.00 1,227,945.00 201,693.84
Category: 430 - Revenues From Other Agencies Total: 0.00 1,227,945.00 201,693.84 Category: 490 - Use of Monies & Properties
032-44105 Interest 0.00 750.00 12,719.84
Category: 700 - Capital Total: 337,736.00 866,085.00 419,118.64 Department: 560 - MEASURE A Total: 400,736.00 963,085.00 516,118.64 Expense Total: 400,736.00 963,085.00 516,118.64
Fund: 031 - Measure A Surplus (Deficit): 1,175.00 0.00 -17,754.55 Fund: 032 - American Rescue Plan Act Fund
Expense
Department: 560 - MEASURE A
Category: 600 - Operating & Maintenance
031-560-69100 Transfer to Other Funds 63,000.00 97,000.00 97,000.00 Category: 600 - Operating & Maintenance Total: 63,000.00 97,000.00 97,000.00 Category: 700 - Capital
031-560-77000 Capital Outlay 337,736.00 866,085.00 419,118.64 Category: 490 - Use of Monies & Properties Total: 1,175.00 1,175.00 12,265.63 Category: 495 - Client Review
031-49736 Transfer from Reserves 0.00 500,281.00 0.00
Category: 495 - Client Review Total: 0.00 500,281.00 0.00 Revenue Total: 401,911.00 963,085.00 498,364.09
Fund: 031 - Measure A
Revenue
Category: 475 - Measure A
031-47510 Measure A 400,736.00 461,629.00 486,098.46
Category: 475 - Measure A Total: 400,736.00 461,629.00 486,098.46 Category: 490 - Use of Monies & Properties
031-44105 Interest 1,175.00 1,175.00 12,265.63
Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity

Percent
Used
[h] -446,966.36 4839.00%
-711,142.00 0.00%
-1,658,003.00 0.00%
-10,000.00 0.00%
-1,228,695.00 0.00%
-8,177,599.98 8.74%
-8,177,599.98 8.74%
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%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
125,000.00 0.00%
125,000.00 0.00%
125,000.00 0.00%
40,000.00 0.00%
40,000.00 0.00%
40,000.00 0.00%
80,000.00 0.00%
80,000.00 0.00%
80,000.00 0.00%

0.46 10000.00%

0.46 100.00%

0.46 100.00%
-8,797.50 10880.00%
96,260.00 374.00%
1,000,000.00 0.00%
1,087,462.50 9.38%
1,087,462.50 9.38%
Category: 700 - Capital Total: 0.00 1,200,000.00 112,537.50 Department: 220 - Willemsen Parking Lot Total: 0.00 1,200,000.00 112,537.50 3/4/2024 11:02:02 AM Page 11 of 15
Department: 220 - Willemsen Parking Lot
Category: 700 - Capital
092-220-70005 Design and Permitting 0.00 100,000.00 108,797.50 092-220-71500 Project Management and Inspection 0.00 100,000.00 3,740.00 092-220-74100 Construction/Improvements 0.00 1,000,000.00 0.00 Department: 217 - River View Park Basketball Court Resurfacing Total: 0.00 80,000.00 0.00 Department: 219 - Engie Project
Category: 700 - Capital
092-219-74100 Engie Improvements 0.00 45,120.00 45,119.54 Category: 700 - Capital Total: 0.00 45,120.00 45,119.54 Department: 219 - Engie Project Total: 0.00 45,120.00 45,119.54 Category: 700 - Capital Total: 0.00 40,000.00 0.00
Department: 214 - City Hall Generator/Electrical Replacement Total: 0.00 40,000.00 0.00 Department: 217 - River View Park Basketball Court Resurfacing Category: 700 - Capital
092-217-74100 Construction and Improvement 0.00 80,000.00 0.00 Category: 700 - Capital Total: 0.00 80,000.00 0.00
092-212-70000 Conceptual Plan and Feasibility 125,000.00 125,000.00 0.00 Category: 700 - Capital Total: 125,000.00 125,000.00 0.00 Department: 212 - The Avenue Median 3 Improvement Total: 125,000.00 125,000.00 0.00 Department: 214 - City Hall Generator/Electrical Replacement Category: 700 - Capital
092-214-74100 Construction and Improvement 0.00 40,000.00 0.00 Department: 207 - Santa Ynez River Trail
Category: 700 - Capital
092-207-70000 Conceptual Plan and Feasibility 75,000.00 50,000.00 0.00 Category: 700 - Capital Total: 75,000.00 50,000.00 0.00 Department: 207 - Santa Ynez River Trail Total: 75,000.00 50,000.00 0.00 Department: 212 - The Avenue Median 3 Improvement
Category: 700 - Capital
epartment: 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 0.00 50,000.00 0.00 Category: 700 - Capital Total: 0.00 50,000.00 0.00
Department: 205 - City Hall Repairs Total: 0.00 50,000.00 0.00 Category: 495 - Client Review Total: 3,290,000.00 8,960,412.00 782,812.02 Revenue Total: 3,290,000.00 8,960,412.00 782,812.02
Expense
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 0.00 092-49729 Transfer from Sewer Fund 850,000.00 711,142.00 0.00 092-49732 Transfer from Water Fund 400,000.00 1,658,003.00 0.00 092-49733 Trsfr from Local Trans Fund 10,000.00 10,000.00 0.00 092-49734 Transfer from ARPA Fund 0.00 1,228,695.00 0.00 Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
092-49728 Transfer from Measure A 337,736.00 866,085.00 419,118.64

Percent
Used
41,668.39 6981.00%
75,000.00 0.00%
1,400,000.00 0.00%
1,516,668.39 5.97%
1,516,668.39 5.97%
80,000.00 0.00%
80,000.00 0.00%
80,000.00 0.00%
-32,618.95 35218.00%
269,359.89 1490.00%
50,000.00 0.00%
200,000.00 0.00%
486,740.94 16.00%
486,740.94 16.00%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
75,000.00 0.00%
55,740.00 3442.00%
115,532.69 7689.00%
246,272.69 62.69%
246,272.69 62.69%
67,635.00 982.00%
69,980.00 1767.00%
540,000.00 0.00%
677,615.00 3.20%
677,615.00 3.20%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
150,000.00 0.00%
150,000.00 0.00%
150,000.00 0.00%
092-603-74100 Construction and Improvements 150,000.00 150,000.00 0.00 Category: 700 - Capital Total: 150,000.00 150,000.00 0.00 Department: 603 - WTP Facilities Improvement (13/14) Total: 150,000.00 150,000.00 0.00 3/4/2024 11:02:02 AM Page 12 of 15
Department: 401 - CITY COUNCIL
Category: 700 - Capital
092-401-74100 Construction and Improvements 50,000.00 50,000.00 0.00 Category: 700 - Capital Total: 50,000.00 50,000.00 0.00 Department: 401 - CITY COUNCIL Total: 50,000.00 50,000.00 0.00 Department: 603 - WTP Facilities Improvement (13/14)
Category: 700 - Capital
092-321-71500 Road Maintenance (2022/23) 150,000.00 85,000.00 15,020.00 092-321-74100 Construction/Improvements (2022/23) 1,150,000.00 540,000.00 0.00 Category: 700 - Capital Total: 1,300,000.00 700,000.00 22,385.00 Department: 321 - Road Maintenance (2022/23) Total: 1,300,000.00 700,000.00 22,385.00 092-320-74100 Construction/Improvements 0.00 500,000.00 384,467.31 Category: 700 - Capital Total: 0.00 660,000.00 413,727.31 Department: 320 - Road Maintenance (2021/22) Total: 0.00 660,000.00 413,727.31 Department: 321 - Road Maintenance (2022/23)
Category: 700 - Capital
092-321-70005 Design and Permitting (2022/23) 0.00 75,000.00 7,365.00 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: 320 - Road Maintenance (2021/22)
Category: 700 - Capital
092-320-70005 Design and Permitting 0.00 75,000.00 0.00 092-320-71500 Project Management and Inspection 0.00 85,000.00 29,260.00 092-307-74100 Construction and Improvements 300,000.00 200,000.00 0.00 Category: 700 - Capital Total: 400,000.00 579,452.00 92,711.06 Department: 307 - McMurray Road Widening/TS (13/14) Total: 400,000.00 579,452.00 92,711.06 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 Department: 222 - Village Park Improvements Total: 0.00 80,000.00 0.00 Department: 307 - McMurray Road Widening/TS (13/14)
Category: 700 - Capital
092-307-70005 Design and Permitting 0.00 12,935.00 45,553.95 092-307-71200 Right of Way Acquistion 0.00 316,517.00 47,157.11 092-307-71500 Project Management and Inspections 100,000.00 50,000.00 0.00 Category: 700 - Capital Total: 0.00 1,613,000.00 96,331.61 Department: 221 - Willemsen House Renovation Total: 0.00 1,613,000.00 96,331.61 Department: 222 - Village Park Improvements
Category: 700 - Capital
092-222-74100 Village Park Improvements 0.00 80,000.00 0.00 Category: 700 - Capital Total: 0.00 80,000.00 0.00
Department: 221 - Willemsen House Renovation
Category: 700 - Capital
092-221-70005 Design and Permitting 0.00 138,000.00 96,331.61 092-221-71500 Project Management and Inspections 0.00 75,000.00 0.00 092-221-74100 Construction/Improvements 0.00 1,400,000.00 0.00 Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity

Percent
Used
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
50,000.00 0.00%

0.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
100,000.00 0.00%
121,698.00 0.00%
121,698.00 0.00%
121,698.00 0.00%
145,000.00 0.00%
100,000.00 0.00%
1,720,000.00 0.00%
1,965,000.00 0.00%
1,965,000.00 0.00%
50,000.00 0.00%
200,000.00 0.00%
250,000.00 0.00%
250,000.00 0.00%
300,000.00 0.00%
300,000.00 0.00%
300,000.00 0.00%
20,000.00 0.00%
280,000.00 0.00%
300,000.00 0.00%
300,000.00 0.00%
3/4/2024 11:02:02 AM Page 13 of 15
092-710-71500 Project Management and Inspections 20,000.00 20,000.00 0.00 092-710-74100 Construction/Improvements 280,000.00 280,000.00 0.00 Category: 700 - Capital Total: 300,000.00 300,000.00 0.00 Department: 710 - WWTP Lift Station and Plant Power Reliability Total: 300,000.00 300,000.00 0.00 Department: 706 - WWTP Facilities Improvement
Category: 700 - Capital
092-706-74100 Construction and Improvements 300,000.00 300,000.00 0.00 Category: 700 - Capital Total: 300,000.00 300,000.00 0.00 Department: 706 - WWTP Facilities Improvement Total: 300,000.00 300,000.00 0.00 Department: 710 - WWTP Lift Station and Plant Power Reliability Category: 700 - Capital
Department: 704 - Sewer Line Replacement
Category: 700 - Capital
092-704-71500 Project Management and Inspections 50,000.00 50,000.00 0.00 092-704-74100 Construction and Improvements 200,000.00 200,000.00 0.00 Category: 700 - Capital Total: 250,000.00 250,000.00 0.00 Department: 704 - Sewer Line Replacement Total: 250,000.00 250,000.00 0.00 092-613-71500 Project Management and Inspections 0.00 100,000.00 0.00 092-613-74100 Construction/Improvements 0.00 1,720,000.00 0.00 Category: 700 - Capital Total: 0.00 1,965,000.00 0.00
Department: 613 - Res No2 Reroof Total: 0.00 1,965,000.00 0.00 092-612-74100 Engie Improvements 0.00 121,698.00 0.00
Category: 700 - Capital Total: 0.00 121,698.00 0.00
Department: 612 - Engie Project Total: 0.00 121,698.00 0.00 Department: 613 - Res No2 Reroof
Category: 700 - Capital
092-613-70005 Design and Permitting 0.00 145,000.00 0.00 Department: 610 - Water Distribution System Improvements Category: 700 - Capital
092-610-74100 Construction and Improvements 100,000.00 100,000.00 0.00 Category: 700 - Capital Total: 100,000.00 100,000.00 0.00 Department: 610 - Water Distribution System Improvements Total: 100,000.00 100,000.00 0.00 Department: 612 - Engie Project
Category: 700 - Capital
092-609-70000 Conceptual Plan and Feasibility 0.00 50,000.00 0.00 092-609-70005 Design and Permitting 50,000.00 0.00 0.00 Category: 700 - Capital Total: 50,000.00 50,000.00 0.00 Department: 609 - Supplemental Well/WTP Feasibility Total: 50,000.00 50,000.00 0.00 Department: 607 - Water Meter Upgrades
Category: 700 - Capital
092-607-74100 Construction and Improvements 100,000.00 100,000.00 0.00 Category: 700 - Capital Total: 100,000.00 100,000.00 0.00 Department: 607 - Water Meter Upgrades Total: 100,000.00 100,000.00 0.00 Department: 609 - Supplemental Well/WTP Feasibility
Category: 700 - Capital
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Department: 605 - WTP Backwash Reclamation Improvement Project Category: 700 - Capital
092-605-74100 Construction and Improvements 0.00 100,000.00 0.00 Category: 700 - Capital Total: 0.00 100,000.00 0.00
epartment: 605 - WTP Backwash Reclamation Improvement Project Total: 0.00 100,000.00 0.00 Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023

Percent
Used
161,142.00 0.00%
161,142.00 0.00%
161,142.00 0.00%
8,177,599.98 8.74%

0.00 0.00%
2,239,396.02 ###########
3/4/2024 11:02:02 AM Page 14 of 15
Department: 711 - Improvement Total: 0.00 161,142.00 0.00 Expense Total: 3,290,000.00 8,960,412.00 782,812.02
Fund: 092 - Capital Improvement Proj Fund Surplus (Deficit): 0.00 0.00 0.00 Report Surplus (Deficit): 865,944.00 60.00 2,239,456.02 Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Department: 711 - Improvement
Category: 700 - Capital
092-711-74100 Engie Improvements 0.00 161,142.00 0.00
Category: 700 - Capital Total: 0.00 161,142.00 0.00

1,974,702.05
6,569.27
511.69
173,962.83
84,572.99
384.50
-17,754.55
12,719.84
3,727.40

0.00 2,239,396.02
3/4/2024 11:02:02 AM Page 15 of 15
032 - American Rescue Plan Act Fund 0.00 0.00 12,719.84 075 - Trust & Agency Fund 0.00 0.00 3,727.40
092 - Capital Improvement Proj Fund 0.00 0.00 0.00
Report Surplus (Deficit): 865,944.00 60.00 2,239,456.02 024 - Traffic Mitigation Fund 84.00 60.00 571.69
025 - Gas Tax Fund 0.00 0.00 173,962.83
027 - Local Transportation Fund 0.00 0.00 84,572.99
029 - Transportation Planning 6,065.00 0.00 384.50
031 - Measure A 1,175.00 0.00 -17,754.55
Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Fund Summary
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Fund Activity
001 - General Fund 860,375.00 0.00 1,974,702.05
023 - Housing Fees -1,755.00 0.00 6,569.27

Governmental Funds - Reconciliation Pg. 31
Statement of Revenues, Expenditures, and Changes in Fund Balances For the Fiscal Year Ended June 30, 2023
Governmental Total ACFR Variance
Revenues:

Taxes [1] $ 10,125,192.14 $ 10,125,193 $ 0.86
Licenses, permits and fees [2] 16,620.00 16,620 -
Intergovernmental [3] -
General 866,869.69
Gas Tax 319,291.27
LTF 5,560.80
Transportation Planning 14,290.00
Measure A 486,098.46
ARPA 201,693.84
Total Intergovernmental 1,893,804.06 1,893,804 (0.06)
Charges for Services [4] 354,117.03 354,117 (0.03)
Fines and Forefeitures [5] 9,254.34 9,254 (0.34)
Use of money and property [6] 197,372.95 197,373 0.05
Other [7] 15,316.13 15,316 (0.13)
Total Revenues 12,611,676.65 12,611,677 0.35
Expenditures:

General government [a]
401-City Council 161,237.99
402-City Manager 312,943.39
403-City Clerk 139,688.36
404-City Attorney 140,635.01
410-Non-Departmental* 2,429,848.75
420-Finance 210,168.92
General Government Total: 3,394,522.42 3,394,522 (0.42) Community development [b]
565-Planing 607,691.82 607,692 0.18
Cultural and leisure [c]
510-Library Services 202,268.53
511-Recreation 657,910.84
860,179.37 860,179 (0.37)
Public Safety [d]
501- Police/Fire 2,642,118.16 2,642,118 (0.16)
Public Works [e]
550- Street Lights 42,819.81
551-Storm Water 175,627.01
552-Parks 513,693.03
553-Gas Tax 126,043.75
554-Traffic Safety 26,077.50
556-Landscape Maintenance 130,877.04
557- Engineering 14,290.00
558-Public Works - General 768,149.95

559-TDA Grant 21,999.92
Total Public Works 1,819,578.01 1,819,578 (0.01)
Capital Outlay [f] 782,812.02 782,812 (0.02)
Debt Service [g] 53,229.40 53,230 0.60
Total Expenditures 10,160,131.20 10,160,131 (0.20)
Excess of revenues over(under) expenditures 2,451,545.45 2,451,546.00 0.55 Other Financing sources (uses):

Proceeds from capital lease -
Transfer in [h] 879,812 879,812 (0.02)
Transfers out [i] (1,081,506) (1,081,506) (0.14)
Total other financing sources (uses) (201,694) (201,694) (0.16) Net Change in fund balance $ 2,249,851.61 $ 2,249,852.00 $ 0.39 * Exludes transfers out for capital projects
Capital Outlay in the General Fund is the sum of capital outlay in all departments.

Percent
Used
7,030.39 100.58%
-100.00 87.50%
5,504.71 210.09%
12,435.10 101.01%
[1] 12,435.10 101.01%
22,560.17 805.01%
22,560.17 805.01%
[6] 22,560.17 805.01%
-1,201,880.00 0.00%
-586,720.00 0.00%
-1,788,600.00 0.00%
-1,788,600.00 0.00%
42,418.50 87.08%
-20.00 #DIV/0!
266.56 94.40%
188.36 64.92%
253,572.71 -488.96%
3,097.42 75.04%
-21,584.24 142.48%
4,861.47 74.77%

95.43 73.85%
282,896.21 38.45%
[3] 282,896.21 38.45%
[4] -288.43 103.50%
[4] 708.00 94.26%
[4] 2,400.99 76.18%
[4] -159.86 114.25%
[4] -1,067.06 106.28%
[4] -80,354.66 163.72%
[4] 853.96 89.53%
[4] -149.00 109.74%
[4] 1,884.17 53.82%
[4] 16,247.26 94.58%
[4] -6,871.90 113.47%
[4] 1,093.62 89.28%
[4] 2.00 100.00%
[4] 2,545.08 92.87%
[4] 999.76 50.99%
[4] -558.46 127.38%
[4] 730.56 85.68%
3/4/2024 12:28:55 PM Page 1 of 3
005-701-61130 Office Supplies 2,040.00 2,040.00 2,598.46 005-701-61131 Postage 5,100.00 5,100.00 4,369.44
005-701-61111 Chemicals / Analysis 35,700.00 35,700.00 33,154.92 005-701-61127 Tools 2,040.00 2,040.00 1,040.24
005-701-60900 Miscellaneous 10,200.00 10,200.00 9,106.38 005-701-60905 CalPERS Unfunded Accrued Liability 39,336.00 179,568.00 179,566.00 005-701-60800 Contract Services 255,000.00 300,000.00 283,752.74 005-701-60830 Contract Services-Engineering 51,000.00 51,000.00 57,871.90 005-701-60650 Membership & Publications 1,530.00 1,530.00 1,679.00 005-701-60710 Travel & Training 4,080.00 4,080.00 2,195.83 005-701-60250 Maintenance / Repair 56,100.00 126,100.00 206,454.66 005-701-60270 Maintenance - Vehicles 8,160.00 8,160.00 7,306.04 005-701-60131 Laundry / Uniforms 1,122.00 1,122.00 1,281.86 005-701-60210 Computer Maintenance &Software 15,862.00 17,000.00 18,067.06 005-701-50610 Insurance - Property 10,805.00 12,333.00 11,625.00 005-701-60021 Audit 10,081.00 10,081.00 7,680.01
Category: 500 - Employee Services Total: 447,828.00 459,606.00 176,709.79 Category: 600 - Operating & Maintenance
Expense
005-701-50600 Insurance - Liability 7,854.00 8,230.00 8,518.43 005-701-50500 Group Life Ins Benefit 373.00 365.00 269.57 Expense Total: 447,828.00 459,606.00 176,709.79
005-701-50400 Medical Benefit 43,159.00 50,808.00 72,392.24 005-701-50410 Employer Paid DCP 18,906.00 19,272.00 14,410.53 005-701-50200 PERS Retirement 39,634.00 43,054.00 -210,518.71 005-701-50300 Workers Compensation 10,436.00 12,411.00 9,313.58 005-701-50120 Employer SS/MC 4,940.00 4,762.00 4,495.44 005-701-50130 UI & Employee Training Tax 1,048.00 537.00 348.64 Expense
005-701-50000 Salaries 329,332.00 328,397.00 285,978.50 005-701-50030 Hourly Employees 0.00 0.00 20.00
Revenue Total: 1,965,950.00 1,788,600.00 0.00
Category: 495 - Client Review Total: 1,965,950.00 1,788,600.00 0.00 Category: 500 - Employee Services
Revenue
005-49652 Transfer from Reserves 1,079,230.00 1,201,880.00 0.00 006-49729 Transfer from Sewer Fund 886,720.00 586,720.00 0.00 Revenue Total: 6,528.00 3,200.00 25,760.17
Category: 490 - Use of Monies & Properties Total: 6,528.00 3,200.00 25,760.17 Category: 495 - Client Review
Category: 440 - Charges for Current Services Total: 1,225,800.00 1,225,800.00 1,238,235.10 Category: 490 - Use of Monies & Properties
Revenue
005-44105 Interest 6,528.00 3,200.00 25,760.17
005-44125 Late Charges 5,000.00 5,000.00 10,504.71
Revenue Total: 1,225,800.00 1,225,800.00 1,238,235.10
Category: 440 - Charges for Current Services
Revenue
005-44110 Sales 1,220,000.00 1,220,000.00 1,227,030.39
005-44120 Set-Up Fees 800.00 800.00 700.00
Budget Report - Wastewater
City of Buellton, CA Account Summary
For Fiscal: 2022-2023 Period Ending: 06/30/2023
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Attachment 4- Proprietary Funds
1/8

Percent
Used
[4] 2,808.46 38.81%
[4] 81.90 99.74%
[4] -10,360.09 116.18%
[4] 60.99 99.45%
[7] 24,871.40 55.49%
[4] 1,834.76 93.88%
[4] -1,114.92 154.65%
[4] -887.22 128.44%
[5] 149,733.41 47.67%
708,418.00 0.00%
[5] -10,314.46 128.09%
[8] 740,575.44 -34.65%
1,543,723.70 39.65%
1,543,723.70 39.65%
73,015.18 0.00%
3/4/2024 12:28:55 PM Page 2 of 3
Expense Total: 2,750,450.00 2,557,994.00 1,014,270.30
Category: 600 - Operating & Maintenance Total: 2,750,450.00 2,557,994.00 1,014,270.30 Report Surplus (Deficit): 0.00 0.00 73,015.18
006-701-68110 Depreciation 36,720.00 36,720.00 47,034.46 006-702-69100 Transfer to Other Funds 850,000.00 550,000.00 -190,575.44 005-701-68110 Depreciation 286,110.00 286,110.00 136,376.59 005-701-69100 Transfer to Other Funds 886,720.00 708,418.00 0.00 005-701-67600 Safety Equipment 2,040.00 2,040.00 3,154.92 005-701-67705 Telephone 9,384.00 3,120.00 4,007.22
005-701-67545 Principal and Interest 55,872.00 55,872.00 31,000.60 005-701-67575 Regulatory Compliance 27,540.00 30,000.00 28,165.24 005-701-61241 Utilities - Electric 64,040.00 64,040.00 74,400.09 005-701-61280 Fuel - Vehicles 5,304.00 11,000.00 10,939.01 005-701-61140 Operational Supplies 4,590.00 4,590.00 1,781.54 005-701-61211 Utilities - Water 6,120.00 31,800.00 31,718.10 Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Attachment 4- Proprietary Funds
2/8

-70,525.80
143,540.98
73,015.18
3/4/2024 12:28:55 PM Page 3 of 3
005 - Sewer Fund 0.00 0.00 -70,525.80
006 - Wastewater Capital 0.00 0.00 143,540.98
Report Surplus (Deficit): 0.00 0.00 73,015.18
Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Fund Summary
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Fund Activity
Attachment 4- Proprietary Funds
3/8

Operating Revenue: Variance
Charges for Services [1] (0.10)
Other Operating Revenue: [2] -
Total Operating Revenue (0.10)
Operating Expenses: -
Personnel services [3] 1.21
Operating & maintenance [4] (1.09)
Depreciation [5] (0.05)
Total operating expense 0.07
Operating income (loss) (0.17)
-
Non-Operating Revenue (Expenses): -
Investment income (loss) [6] (0.17)
Interest expense [7] (0.40)
Total non-operting revenues (expenses) (0.57)
Income (loss) before transfers/capitals (0.74)
Transfers [8] 0.56
Change in net position (0.18)
190,575.44 190,576.00
73,015.18 73,015.00
(117,560.26) (117,561.00)
25,760.17 25,760.00
(31,000.60) (31,001.00)
(5,240.43) (5,241.00)
(112,319.83) (112,320.00)
183,411.05 183,411.00
1,350,554.93 1,350,555.00
176,709.79 176,711.00
990,434.09 990,433.00
- -
1,238,235.10 1,238,235.00
RECONCILIATION TO ACFR pg. 35

GL ACFR
1,238,235.10 1,238,235.00
Attachment 4- Proprietary Funds
4/8

Percent
Used
[1] -100.00 87.50%
[1] 9,458.72 289.17%
[1] 7,997.21 899.72%
[1] -159,802.57 94.05%
[1] -300.00 37.50%
[2] -100.00 94.44%
-142,846.64 94.70%
-142,846.64 94.70%
251.59 0.00%
[2] 251.59 0.00%
251.59 0.00%
57,279.83 895.55%
57,279.83 895.55%
[6] 57,279.83 895.55%
-1,425,768.00 0.00%
-537,740.00 0.00%
-1,963,508.00 0.00%
-1,963,508.00 0.00%
-35,076.38 114.16%
-897.43 124.98%

42.41 89.13%
238,569.79 -750.39%
-3,044.83 132.75%
-43,383.93 218.85%

34.68 99.76%
-1.75 100.66%
156,242.56 54.09%
[3] 156,242.56 54.09%
[4] -288.43 103.50%
[4] 708.00 94.26%
[4] 1,714.99 81.75%
[4] -250.98 124.61%
[4] 603.58 96.89%
[4] -36,335.50 148.45%
[4] -801.82 111.45%
[4] 855.00 72.06%
020-601-60710 Travel & Training 6,120.00 6,120.00 1,244.53 [4] 4,875.47 20.34% 3/4/2024 12:38:42 PM Page 1 of 3
020-601-60270 Maintenance - Vehicles 6,222.00 7,000.00 7,801.82 020-601-60650 Membership & Publications 3,060.00 3,060.00 2,205.00 020-601-60210 Computer Maintenance &Software 19,432.00 19,432.00 18,828.42 020-601-60250 Maintenance / Repair 66,300.00 75,000.00 111,335.50 020-601-60021 Audit 9,395.00 9,395.00 7,680.01
020-601-60131 Laundry / Uniforms 1,020.00 1,020.00 1,270.98 Expense
020-601-50600 Insurance - Liability 7,854.00 8,230.00 8,518.43 020-601-50610 Insurance - Property 10,805.00 12,333.00 11,625.00 Expense Total: 332,589.00 340,333.00 184,090.44
Category: 500 - Employee Services Total: 332,589.00 340,333.00 184,090.44 Category: 600 - Operating & Maintenance
020-601-50410 Employer Paid DCP 14,210.00 14,436.00 14,401.32 020-601-50500 Group Life Ins Benefit 271.00 265.00 266.75 020-601-50300 Workers Compensation 7,760.00 9,296.00 12,340.83 020-601-50400 Medical Benefit 31,208.00 36,503.00 79,886.93 020-601-50130 UI & Employee Training Tax 761.00 390.00 347.59 020-601-50200 PERS Retirement 25,076.00 28,054.00 -210,515.79 Expense
020-601-50000 Salaries 249,559.00 247,796.00 282,872.38 020-601-50120 Employer SS/MC 3,744.00 3,593.00 4,490.43 Revenue Total: 740,692.00 1,963,508.00 0.00
Category: 495 - Client Review Total: 740,692.00 1,963,508.00 0.00 Category: 500 - Employee Services
Revenue
020-49661 Transfer from Reserves 302,952.00 1,425,768.00 0.00 021-49732 Transfer from Water Fund 437,740.00 537,740.00 0.00 Revenue Total: 10,200.00 7,200.00 64,479.83
Category: 490 - Use of Monies & Properties Total: 10,200.00 7,200.00 64,479.83 Category: 495 - Client Review
Category: 442 - Misc Total: 0.00 0.00 251.59
Category: 490 - Use of Monies & Properties
Revenue
020-44105 Interest 10,200.00 7,200.00 64,479.83
Revenue
020-44250 Miscellaneous 0.00 0.00 251.59
Revenue Total: 0.00 0.00 251.59
Revenue Total: 2,694,128.00 2,694,128.00 2,551,281.36
Category: 440 - Charges for Current Services Total: 2,694,128.00 2,694,128.00 2,551,281.36 Category: 442 - Misc
020-44240 Service Reinstatement Fee 480.00 480.00 180.00 020-49656 Hydrant Permits 1,800.00 1,800.00 1,700.00
020-44210 Bulk Water 1,000.00 1,000.00 8,997.21
020-44215 Sales 2,685,048.00 2,685,048.00 2,525,245.43
Category: 440 - Charges for Current Services
Revenue
020-44120 Set-Up Fees 800.00 800.00 700.00
020-44125 Late Charges 5,000.00 5,000.00 14,458.72
Budget Report - Water Fund
City of Buellton, CA Account Summary
For Fiscal: 2022-2023 Period Ending: 06/30/2023
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Attachment 4- Proprietary Funds
5/8

Percent
Used
[4] 69,143.06 47.50%
[4] 57,875.00 24.35%
[4] 1,165.37 88.57%
[4] 2.00 100.00%
[4] -8,096.62 119.84%
[4] 1,482.12 51.56%
[4] -166.53 108.16%
[4] 832.58 84.00%
[4] 367.11 76.01%
[4] 25,244.40 1.00%
[4] 17,226.11 80.36%
[4] 60.99 99.45%
[7] 39,313.05 55.48%
[4] -573.03 102.49%
[4] 250.49 83.63%
[4] 24,297.46 31.94%
[4] 248,390.84 73.72%
[4] -768.45 127.94%
[4] -61.48 #DIV/0!
[5] 59,475.58 74.02%
[4] 1,735,187.00 0.00%
[5] -34,311.22 190.91%
[8] 511,118.40 -2.22%
2,718,534.54 36.99%
2,718,534.54 36.99%
[4] 2,913.22 70.87%
2,913.22 70.87%
2,913.22 70.87%
828,867.10 0.00%
3/4/2024 12:38:42 PM Page 2 of 3
Category: 700 - Capital Total: 10,000.00 10,000.00 7,086.78 Report Surplus (Deficit): -1.00 0.00 828,867.10
Expense
020-601-73500 Equipment 10,000.00 10,000.00 7,086.78
Expense Total: 10,000.00 10,000.00 7,086.78
Expense Total: 3,102,432.00 4,314,503.00 1,595,968.46
Category: 600 - Operating & Maintenance Total: 3,102,432.00 4,314,503.00 1,595,968.46 Category: 700 - Capital
021-601-68110 Depreciation 37,740.00 37,740.00 72,051.22 021-602-69100 Transfer to Other Funds 400,000.00 500,000.00 -11,118.40 020-601-68110 Depreciation 228,888.00 228,888.00 169,412.42 020-601-69100 Transfer to Other Funds 437,740.00 1,735,187.00 0.00 020-601-67705 Telephone 10,200.00 2,750.00 3,518.45
020-601-67820 Write-Off Utility Accounts 0.00 0.00 61.48 020-601-67610 Santa Ynez River Appropriation 35,700.00 35,700.00 11,402.54 020-601-67635 State Water Project 1,326,000.00 945,000.00 696,609.16 020-601-67575 Regulatory Compliance 21,420.00 23,000.00 23,573.03 020-601-67600 Safety Equipment 1,530.00 1,530.00 1,279.51 020-601-61280 Fuel - Vehicles 6,120.00 11,000.00 10,939.01 020-601-67545 Principal & Interest 88,314.00 88,314.00 49,000.95 020-601-61240 Meter Expense 25,500.00 25,500.00 255.60
020-601-61241 Utilities - Electric 87,704.00 87,704.00 70,477.89 020-601-61131 Postage 5,202.00 5,202.00 4,369.42
020-601-61140 Operational Supplies 1,530.00 1,530.00 1,162.89 020-601-61127 Tools 3,060.00 3,060.00 1,577.88
020-601-61130 Office Supplies 2,040.00 2,040.00 2,206.53 020-601-60905 CalPERS Unfunded Accrued Liability 39,336.00 179,568.00 179,566.00 020-601-61111 Chemicals / Analysis 40,800.00 40,800.00 48,896.62 020-601-60830 Contract Services-Engineering 76,500.00 76,500.00 18,625.00 020-601-60900 Miscellaneous 10,200.00 10,200.00 9,034.63 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
020-601-60800 Contract Services 86,700.00 131,700.00 62,556.94 Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Attachment 4- Proprietary Funds
6/8

889,799.92
-60,932.82
828,867.10
3/4/2024 12:38:42 PM Page 3 of 3
020 - Water Fund -1.00 0.00 889,799.92
021 - Water Capital 0.00 0.00 -60,932.82
Report Surplus (Deficit): -1.00 0.00 828,867.10
Budget Report For Fiscal: 2022-2023 Period Ending: 06/30/2023 Fund Summary
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Fund Activity
Attachment 4- Proprietary Funds
7/8

Operating Revenue: Variance
Charges for Services [1] (0.36)
Other Operating Revenue: [2] 0.41
Total Operating Revenue 0.05
Operating Expenses: -
Personnel services [3] (0.44)
Operating & maintenance [4] 0.95
Depreciation [5] (0.64)
Total operating expense (0.13)
Operating income (loss) 0.18
-
Non-Operating Revenue (Expenses): -
Investment income (loss) [6] 0.17
Interest expense [7] (0.05)
Total non-operting revenues (expenses) 0.12
Income (loss) before transfers/capitals 0.30
Transfers In [8] (0.40)
Change in net position (0.10)
1,323,709.05
11,118.40 11,118.00
828,867.10 828,867.00
817,748.70 817,749.00
64,479.83 64,480.00
(49,000.95) (49,001.00)
15,478.88 15,479.00
802,269.82 802,270.00
241,463.00
1,749,263.13 1,749,263.00
184,090.44 184,090.00
241,463.64
1,323,710.00
1,951.59 1,952.00
2,551,532.95 2,551,533.00
RECONCILIATION TO ACFR pg. 35

GL ACFR
2,549,581.36 2,549,581.00
Attachment 4- Proprietary Funds
8/8

CITY OF BUELLTON
City Council Agenda Staff Report

City Manager Review: SW
Council Agenda Item No.: 12
To: The Honorable Mayor and City Council

From: Scott Wolfe, City Manager

Meeting Date: March 14, 2024

Subject: Consideration of Appointment to the Planning Commission _____________________________________________________________________________

BACKGROUND

On January 4, 2024, Planning Commissioner Patty Hammel resigned her position on the Planning Commission. It would be appropriate for the City Council to conduct interviews of the two candidates at the Council meeting scheduled for March 14 and consider appointment to the Commission. The appointment term will expire December 2024.

Attachment 1 is Buellton Municipal Code Section 2.36, Planning Commission. This section describes the roles and responsibilities of the Planning Commissioners, as well as some structure for the Commission’s function, and is provided to give the City Council some context for the selection of Planning Commissioners for the coming term.

The City has advertised through the Santa Ynez Valley News and has posted in public places in the community and the City’s website a notice soliciting applications of interest pertaining to the positions on the Planning Commission until close of business on February 16, 2024. Applications were received from Daniel Contreras and Janice PetriniTarman (Attachment 2).

RECOMMENDATION
That the City Council interview applicants and consider the appointment to the Planning Commission with the term of office expiring December 2024.

ATTACHMENTS

Attachment 1 - Buellton Municipal Code Chapter 2.36: “Planning Commission” Attachment 2 – Applications for Appointment to Planning Commission

CHAPTER 2.36

PLANNING COMMISSION
§ 2.36.010. Created.

There is created a planning commission for the city. It shall consist of five members, appointed in the manner and for the terms prescribed in Section 2.28.010 of this code, provided, however, that whenever an appointment is made to fill a vacancy or removal on the commission after the commencement of a commissioner's term, the term of the commissioner appointed to fill such vacancy or removal shall be for the balance of the unexpired term of the commissioner leaving or removed from the commission. ( Ord. 92-20 § 2, 1992; Ord. 97-01 § 2(A), 1997)
§ 2.36.020. City planning commission—General jurisdiction and functions. (Prior code § 2.18.015; Ord. 92-20 § 2, 1992)
§ 2.36.030. Compensation of planning commissioners.

The members of the planning commission shall each receive compensation payable out of the general fund of the city, provided adequate funds have been budgeted therefor in the sum of $100 per month. The compensation prescribed in this chapter shall be exclusive of any amounts payable to each member of the commission as a reimbursement for the actual and necessary expenses authorized by the city council and incurred in the performance of official duties for the city. (Prior code § 2.18.016; Ord. 93-14, 1993)
§ 2.36.040. Chair—Committees—Staff.

Designation of chairpersons for the commission shall be governed by Section 2.28.050 of this code. The commission shall be authorized to appoint and fix the membership of such number of standing and temporary committees as it may find expedient for the performance of its duties. The city manager may appoint an executive secretary and other staff and provide such compensation for their services as may be authorized by the city council and by the annual city budget of expenditures.

A. The planning commission for the city, as created and described in Section 2.36.010 of this code shall perform all functions and take all actions designated in the development code of the county of Santa Barbara, which has been adopted by the city, for the planning commission and for the planning commission subcommittee.

In addition, with the exception of decisions on lot line adjustments and certificates of compliance, all discretionary decisions designated in the development code to be made by the planning officer or other officers or offices shall be made by the planning commission of the city. Further, the planning commission shall review and the city council shall act upon all requests for planned residential developments, subject to all other applicable provisions of the city's ordinances.

B. The provisions of this section relating to the city planning commission shall become effective on August 27, 1992.

City of Buellton, CA
§ 2.36.010 § 2.36.040
Downloaded from https://ecode360.com/BU4908 on 2024-02-20

(Prior code § 2.18.020)
§ 2.36.050. Meetings—Rules of procedure.

The commission shall hold at least one regular meeting each month at such time, date and place designated by the commission. Special meetings may be called by the chair or a majority of the commission, provided notice has been given to all members at least 24 hours prior to the meeting. A majority of commissioners shall constitute a quorum. (Prior code § 2.18.030)
§ 2.36.060. Functions, powers and duties.

The functions, powers and duties of the planning commission shall be all those functions, powers and duties of a planning commission and board of zoning adjustment as provided in Chapters 3 and 4 of Title 7 commencing with Section 65100 of the Government Code of the state (the planning and zoning law), as the same may be hereafter amended. The planning commission shall perform such other duties and functions as may be designated by the city council.
(Prior code § 2.18.040)
§ 2.36.070. Rules—Records and meetings.

The planning commission shall adopt rules for the transaction of business, shall keep a public record of its resolutions, transactions, findings and determinations, and shall hold at least one regular meeting each month. Minutes of the planning commission meetings shall be filed with the city clerk.
(Prior code § 2.18.050)
City of Buellton, CA
§ 2.36.040 § 2.36.070
Downloaded from https://ecode360.com/BU4908 on 2024-02-20

Daniel Contreras

APPLICATION FOR APPOINMENT TO PLANNING COMMISSION QUESTIONS RESPONSE In conclusion, my education and wealth of experience in construction, educational facilities, and facilities improvement programs underscore my capacity to serve as an informed and effective Planning Commissioner for Buellton. My expertise in project management, stakeholder engagement, and sustainability advocacy promises to steer the city towards the successful realization of its long-term vision, fostering sustainable growth and development that resonates with the community's aspirations and values.

CITY OF BUELLTON
City Council Agenda Staff Report
City Manager Review: SW
Council Agenda Item No.: 13

To: The Honorable Mayor and City Council
From: Shannel Zamora, Finance Director
Meeting Date: March 14, 2024
Subject: Resolution No. 24-05 – “A Resolution of the City Council of the City of Buellton, California, Regarding Mid-Year Budget Amendments for FY 2023-24”
______________________________________________________________________________

BACKGROUND
The City’s Budget and Fiscal Policies call for a formal financial status report to the Council for every six-month period. The Mid-Year Review meets this requirement and allows the Council to develop an understanding of the City’s financial status at the middle of the fiscal year. Attachment 1 is a Budget Report for all funds through December 31, 2023. Staff reviews all budget line items and compares actual results against budgeted expectations on a monthly basis. At Mid-Year, staff conducts an analysis to determine if the original budget is still viable, or if adjustments will be necessary.

This report identifies budget adjustments that require Council action, and recommendation for supplemental budget adjustments.

General Fund Overview:

The current FY 2023/24 General Fund Budget reflects revenues over expenditures of $1,617,239. The actual revenue over expenditures at the end of the second quarter is $947,937. The City has received about 53% of projected operating revenue. The actual General Fund expenditures including capital improvement project expenditures are about 36% of the budgeted amount. The tables on the following page summarize the actual revenues over expenditures versus budgeted amounts. The actual amounts presented in these table are preliminary and are subject to change after the end-of-year audit adjustments.

Resolution No. 24-05 Page 2 March 14, 2024
001- General Fund Sources of Funding Original Budget Current Budget YTD % Received Proposed
Adjustment Amended Budget
Property Tax $ 1,938,448 $ 1,938,448 $ 1,095,033 56.49% $ - $ 1,095,033 Sales Tax $ 3,505,488 $ 3,505,488 $ 1,820,915 51.94% $ - $ 1,820,915 Franchise Fees $ 434,500 $ 434,500 $ 143,898 33.12% $ - $ 143,898 Transient Occupany Tax $ 3,800,000 $ 3,800,000 $ 2,187,166 57.56% $ - $ 2,187,166 Fees and Permits $ 10,125 $ 10,125 $ 11,830 116.84% $ - $ 11,830 Fines and Penalties $ 5,300 $ 5,300 $ 4,124 77.82% $ - $ 4,124 Use of Money and Property $ 83,000 $ 83,000 $ 257,304 310.01% $ - $ 257,304 Revenue from Other Agencies $ 793,448 $ 793,448 $ 152,969 19.28% 184,885 $ $ 337,854 Charges for Current Services $ 311,705 $ 311,705 $ 130,298 41.80% $ - $ 130,298 Miscellaenous $ 8,950 $ 8,950 $ 16,843 188.19% $ - $ 16,843 Total Operating Revenue $ 10,890,964 $ 10,890,964 $ 5,820,381 53.44% 184,885 $ $ 11,075,849 Use of Reserves for CIPS $ 4,375,925 $ 4,375,925 $ - 0.00% $ - Total Source of Funding $ 15,266,889 $ 15,266,889 $ 5,820,381 38.12% $ 184,885 $ 15,451,774 Table 1
Table 1 shows almost all operating revenue meets or exceeds 50% of projected revenue at Mid-Year. Revenue from sales tax and property tax were budgeted conservatively and expected to meet or exceed budget projections. Franchise Fees are expected to meet budget projections by the end of the year. The City receives annual Franchise Fees from SoCal Gas and PG&E annually during the month of April rather than monthly or quarterly like Marborg Industries and Comcast.

Revenue from Use of Money and Property drastically exceeds budget projections. The increase is mainly due to higher interest rates being earned on the Money Market, Certificate of Deposits (CD) and in the Local Agency Investment Fund (LAIF). Beginning in November 2022, the City moved $5 million of idle cash into a money market fund earning a significant increase in the interest rate which resulted from an average monthly earning of $3,529 to a monthly average of $9,790. In addition, annual lease receipts from the AT&T tower and Santa Ynez Valley Horseback Rides experienced a rate increase per their respective lease contract resulting in higher lease revenue during the current fiscal year.

Charges for Current Services is currently below budget projections. A majority of the revenue in this category is generated through the Buellton Recreation Center. Recreation program revenue tends to pick up after the spring when spring and summer camp begins registration.

Revenue is this category is expected to meet budget projections by the end of the fiscal year.

The Revenue from Other Agencies category is expected to meet budget projections by the end of the fiscal year. There is an outstanding receivable of $309,404 for property tax in lieu of motor vehicle license fee (MVLF). In addition, the Santa Ynez Valley Community Outreach (SYVCO) has received a Community Development Block Grant (CDBG) in the amount of $184,885 for the improvements at 140 W. Highway 246. The City approved a Memorandum of Understanding (MOU) for the City to handle the construction and administration of the expansion project. All expenditures related to project will be reimbursed through CDBG and will require a budget amendment. • Cost Reimbursement – 001-44035: $184,885
o Recognizes CDBG Grant for Project#092-223 SYVO 140 Highway 246 TI Improvement Project

Resolution No. 24-05 Page 3 March 14, 2024
Department
FY 2023/24
Original Budget
FY 2023/24
Current Budget
FY 2023/24
YTD
%
Expended
Proposed
Adjustments
FY 2023/24
Amended
Budget
401 - City Council $ 175,857 $ 175,857 $ 79,308 45.10% 2,302 $ $ 178,159 402 - City Manager $ 340,173 $ 343,173 $ 177,688 51.78% 2,790 $ $ 345,963 403 - City Clerk/Human Resources $ 148,413 $ 148,413 $ 75,295 50.73% 11,890 $ $ 160,303 404 - City Attorney $ 212,800 $ 212,800 $ 81,705 38.40% $ - $ 212,800 410 - Non-Departmental $ 1,208,077 $ 1,341,077 $ 880,778 65.68% 4,235 $ $ 1,345,312 420 - Finance $ 241,266 $ 241,266 $ 114,245 47.35% 32,263 $ $ 273,529 501 - Public Safety $ 2,772,189 $ 2,987,539 $ 1,527,926 51.14% $ - $ 2,987,539 510 - Library $ 201,229 $ 201,229 $ 197,549 98.17% $ - $ 201,229 511 - Recreation $ 738,351 $ 738,351 $ 280,033 37.93% 6,177 $ $ 744,528 550 - Public Works Street Lights $ 50,000 $ 50,000 $ 36,409 72.82% $ - $ 50,000 551 - Storm Water (Water Shed) $ 245,700 $ 245,700 $ 109,398 44.53% $ - $ 245,700 552 - Public Works - Parks $ 560,700 $ 560,700 $ 294,568 52.54% 50,793 $ $ 611,493 556 - Landscape Maintenance $ 187,300 $ 187,300 $ 69,750 37.24% $ - $ 187,300 558 - Public Works - General $ 899,747 $ 899,747 $ 420,037 46.68% 2,914 $ $ 902,661 565 - Planning $ 918,823 $ 918,823 $ 306,027 33.31% 15,363 $ $ 934,186 Total Operating Expenditures $ 8,900,625 $ 9,251,975 $ 4,650,716 50.27% 128,727 $ $ 9,380,702 Transfers to CIP Fund 092 $ 4,375,925 $ 4,397,675 $ 221,728 5.04% 1,313,326 $ $ 5,711,001 General Fund Total Expenditures: $ 13,276,550 $ 13,649,650 $ 4,872,444 35.70% 1,442,053 $ $ 15,091,703 Table 2
Table 2 above illustrates almost all expenditures meets or exceeds 50% of projected expenditures at Mid-Year with the exception of Non-Departmental, Library, and Streetlights and Public Works- Parks.

The Non-Departmental budgetary unit includes one-time annual payments during the first two quarters. Those annual payments include: Property and liability insurance, Worker’s Compensation Insurance, CalPERS Accrued Unfunded Liability (UAL), support for community organizations and support for the Buellton Senior Center. These annual payments amount to approximately 60 percent of the total year-to-date expenditures. Other significant expenditures in Non-Departmental include monthly payment for contract services with the Buellton Visitors Bureau. The Non-Departmental budgetary unit is expected to be within budget at year-end.

The City of Buellton contracts with the City of Goleta for library services. The annual cost of providing library services is paid as a lump-sum in July causing the Library Department to nearly meet its budget at the end of the second quarter. The Library Department is expected to remain within budget at the end of the fiscal year.

The overage in Street Lights category is due to catch-up charges from December 2022 through September 2023 for city-wide street and highway lighting which includes 134 lamps. Of the catch-up charges, $8,824 were for prior fiscal year charges from December 2022 to June 2023. Last fiscal’s year’s budget showed budget savings of about $11,000 due to the outstanding charge during that period. About $4,475 of the catch-up charges are for the current fiscal year. Overall, electricity cost have decreased since the installation of solar lights throughout the City. Year-to-date electricity cost is $53,427 compared to

Resolution No. 24-05 Page 4 March 14, 2024
$71,996 last year during the same period. That is a decrease of $18,569 (25.79%). Future cost of electricity for will be monitored.

The overage in Public Works – Parks is mostly due to the prior-year invoice received from the Botanic Garden for their FY 2022-23 contribution. Which resulted in a $27,000 overage. The overage will require a budget amendment during the Mid-Year review.

Other budget amendments will be required to reflect expenditures previously authorized by City Council, or to meet operational changes.

General Government – Changes to appropriations ($1,442,053) On January 25, 2024, City Council approved a salary adjustment for all full-time employees. The increase became effective January 26, 2024. Total salary and benefit increase was allocated between the General Fund, Wastewater and Water Funds. The increase to the General Fund as a result of the salary adjustment is $ 50,536. Various Departments were affected by the increase. City Manager, City Clerk/Human Resources, Finance, Recreation, Public Works-General and Planning. In addition, on December 14, 2023, City Council authorized a new job classification to the Salary Schedule. The Administrative Assistant position was created and funded by the following departments:

City Manager (10%), City Clerk/Human Resources (15%), Finance (50%), Recreation (10%), and Public Works- General (15%). The budget impact for the new position is $27,887. A detailed listing of all budget line items affected by the salary and benefit increases can be found on Exhibit A of Resolution No. 24-05.

Other proposed budget amendments include.
• Non-Departmental – 001-410-67790 Visitors Bureau: $4,235 appropriation increase to the Visitors Bureau Contract for the purchase of a commercial grade pre-lit artificial Christmas tree.
• Non-Departmental – 001-410-77000 Transfer Out for Capital Outlay: $1,313,326 appropriation increase to fund the following projects:
o 092-221 202 Dairyland House Renovation - $1,128,441 appropriation increase to allocate additional funds to reflect the actual construction cost per contract with Quincon, Inc.
o 092-223 SYVC CDBG 140 Highway 246 TI Improvement - $184,885 appropriation increase for the renovation of the current library location. • Recreation – 001-511-67141 Arts and Culture: $19,069 appropriation increase to carryover previous year unspent Art and Culture funds.
• Public Work Parks – 001-552-60259 Botanic Garden: $27,000 appropriation increase to provide the Botanic Garden their grant amount for FY 2022/23 that was not submitted in a timely manner. Current budget includes FY 2022/23 and FY 2023/24 amount.

Wastewater Fund Overview
The Wastewater current budget reflects revenues over expenditures of $0 for FY 2023/24.

The actual revenue over expenditures at the end of the second quarter is - $170,572. The

Resolution No. 24-05 Page 5 March 14, 2024
City has received 52.80% of projected operating revenue. The actual Wastewater Fund operating expenditures are 39.78% of the budgeted amount. The actual expenditures exclude depreciation expense as depreciation is calculated at the end of the fiscal year.

Table 3 summarizes the Wastewater Fund actual revenues over expenditures versus budgeted amounts. The actual amounts presented in these table are preliminary and are subject to change after the end-of-year audit adjustments. The following are proposed budget amendments for the Wastewater Fund.

Wastewater Fund – Changes to appropriations ($9,289)
• Impact to the Wastewater Fund as a result of fulltime employee salary adjustments is $9,289. The following budget line items were affected:
o 005-701-50000 Salaries – $7,460 increase in appropriations o 005-701-50120 Social Security and Medicare - $1,029 increase in appropriation
o 005-701-50200 PERS Retirement - $800 increase in appropriation Wastewater Fund – Changes to revenue projection ($9,289) • 005-49652 Transfer from Reserves – Transfer $9,289 from reserves to fund salary increase
005- Wastewater Fund
Original
Budget
Current
Budget YTD % Received
Proposed
Adjustments
Amended
Budget
Revenues $ -
Charges for Services $ 1,212,650 $ 1,212,650 $ 634,950 52.36% $ 1,212,650 Interest Income $ 25,000 $ 25,000 $ 18,556 74.22% $ 25,000 Other Revenue $ -
Total Operating Revenues $ 1,237,650 $ 1,237,650 $ 653,505 52.80% $ 1,237,650 Other Funding Sources
Transfer from Reserves $ 1,087,954 $ 1,112,954 $ - 0.00% 9,289 $ $ 1,122,243 Total Source of Funding $ 2,325,604 $ 2,350,604 $ 653,505 0.00% 9,289 $ $ 2,359,893 Original
Budget
Current
Budget YTD % Used
Proposed
Adjustments
Amended
Budget
Expenses
Employee Services $ 537,875 $ 537,875 $ 257,103 47.80% 9,289 $ $ 547,164 Operating $ 893,629 $ 918,629 $ 564,169 61.41% $ - $ 918,629 Depreciation $ 286,100 $ 286,100 $ - 0.00% $ - $ 286,100 Minor Capital $ 43,000 $ 43,000 $ - 0.00% $ - $ 43,000
Total Operating Expenditures $ 1,760,604 $ 1,785,604 $ 821,272 45.99% 9,289 $ $ 1,794,893 Transfers out for CIPs $ 565,000 $ 565,000 $ 2,805 0.50% $ - $ 565,000 Total Expenses $ 2,325,604 $ 2,350,604 $ 824,077 35.06% 9,289 $ $ 2,359,893 Net Surplus (Deficit) (170,572)$
Table 3
The Wastewater Capital Fund records capital improvement projects and is funded through transfers from the Wastewater Fund. Through the end of December 31, 2023, the City has expended $130,239 of $300,000 budgeted for Wastewater Capital projects. In accordance with Generally Accepted Accounting Principles (GAAP), capital expenditures are not recorded as expenditures; rather, depreciation expense is recorded over each asset’s useful

Resolution No. 24-05 Page 6 March 14, 2024
life. At year-end, the Wastewater Fund will transfer funds to the Capital Fund to cover capital expenditures.

Water Fund Overview
The Water Budget reflects revenues over expenditures of $0 for FY 2023/24. The actual revenue over expenditures at the end of the second quarter is $100,006. The City has received 59.95% of projected operating revenue. The actual Water Fund operating expenditures are 45.12% of the budgeted amount. The actual expenditures exclude depreciation expense as depreciation is calculated at the end of the fiscal year. Table 4 summarizes the Water Fund actual revenues over expenditures versus budgeted amounts.

The actual amounts presented in these table are preliminary and are subject to change after the end-of-year audit adjustments. The following are proposed budget amendments for the Water Fund.

Water Fund – Changes to appropriations ($14,234)
• Impact to the Water Fund as a result of fulltime employee salary adjustments is $14,234. The following budget line items were affected:
o 020-601-50000 Salaries – $12,311 increase in appropriations o 020-601-50120 Social Security and Medicare - $791 increase in appropriation
o 020-601-50200 PERS Retirement - $1,132 increase in appropriation Water Fund – Changes to revenue projection ($14,234)
• 020-49661 Transfer from Reserves – Transfer $14,234 from reserves to fund salary increase
020- Water Fund
Original
Budget
Current
Budget YTD % Received
Proposed
Adjustments
Amended
Budget
Revenues $ -
Charges for Services $ 2,446,670 $ 2,446,670 $ 1,437,731 58.76% $ 2,446,670 Interest Income $ 50,000 $ 50,000 $ 58,991 117.98% $ 50,000 Other Revenue $ - $ - $ 40 0.00% $ -
Total Operating Revenues $ 2,496,670 $ 2,496,670 $ 1,496,761 59.95% $ 2,496,670 Other Funding Sources
Transfer from Reserves $ 1,305,008 $ 1,437,419 $ - 0.00% $ 1,437,419 Total Source of Funding $ 3,801,678 $ 3,934,089 $ 1,496,761 0.00% $ 3,934,089 Original
Budget
Current
Budget YTD % Used
Proposed
Adjustments
Amended
Budget
Expenses
Employee Services $ 369,294 $ 369,294 $ 182,917 49.53% $ 369,294 Operating $ 1,768,380 $ 1,793,380 $ 891,349 49.70% $ 1,793,380 Depreciation $ 200,000 $ 200,000 $ - 0.00% $ 200,000
Minor Capital $ 18,000 $ 18,000 $ - 0.00% $ 18,000
Total Operating Expenditures $ 2,355,674 $ 2,380,674 $ 1,074,266 45.12% $ 2,380,674 Transfers out for CIPs $ 1,446,004 $ 1,553,415 $ 322,489 20.76% $ 1,553,415 Total Expenses $ 3,801,678 $ 3,934,089 $ 1,396,755 35.50% $ 3,934,089 Net Surplus (Deficit) $ 100,006
Table 4

Resolution No. 24-05 Page 7 March 14, 2024
The Water Capital Fund records capital improvement projects and is funded through transfers from the Wastewater Fund. Through the end of December 31, 2023, the City has expended $3,302 of $350,000 budgeted for Waster Capital projects. In accordance with Generally Accepted Accounting Principles (GAAP), capital expenditures are not recorded as expenditures; rather, depreciation expense is recorded over each asset’s useful life. At year-end, the Waster Fund will transfer funds to the Capital Fund to cover capital expenditures.

Special Revenue Funds
Special Revenue Funds have restrictions associated to their usage. Special Revenue is received by the State of California and County of Santa Barbara. Capital Improvement Projects are the major category for expenditures. Special Funds include Housing, Traffic Mitigation, Gas Tax, Local Transportation (Transportation Development Act), Transportation Planning, Measure A and American Relief Plan Act (ARPA) Fund. All revenue and expenditures in the Special Revenue Funds are expected to be within budget by the end of the fiscal year and no budget amendments are required at this time. Table 5 and 6 below illustrates the current budget to actuals of each Special Revenue Fund.

Special Revenue Funds Original Budget
Current
Budget YTD % Received
Proposed
Adjustment
Amended
Budget
Revenue
023- Housing $ 5,800 $ 5,800 $ 2,169 37.40% $ 5,800
024- Traffic Mitigation $ 400 $ 400 $ 520 130.11% $ 400 025- Gas Tax $ 352,705 $ 352,705 $ 134,580 38.16% $ 352,705 027- Local Transportation $ 147,000 $ 147,000 $ 6,823 4.64% $ 147,000 029- Transportation Planning $ 45,300 $ 45,300 $ 195 0.43% $ 45,300 031- Measure A $ 451,911 $ 451,911 $ 199,061 44.05% $ 451,911 032- ARPA Funds $ 1,240,448 $ 1,240,448 $ 392,252 31.62% $ 1,240,448 Total Special Revenue: $ 2,243,564 $ 2,243,564 $ 735,601 32.79% $ 2,243,564 Use of Reserves
025- Gas Tax $ 66,304 $ 66,304 $ - 0.00% $ 66,304
031- Measure A $ 551,607 $ 769,470 $ - 0.00% $ 769,470
Total Use of Reserves: $ 617,911 $ 835,774 $ - 0.00% $ 835,774 Total Revenue and Use of Reserves $ 2,861,475 $ 3,079,338 $ 735,601 23.89% $ 3,079,338 Table 5 – Special Revenue Funding Sources
Special Revenue Funds Original Budget
Current
Budget YTD % Used
Proposed
Adjustment
Amended
Budget
Expenditures
023- Housing $ 3,000 $ 3,000 $ - 0.00% $ 3,000
025- Gas Tax $ 122,000 $ 122,000 $ 106,289 87.12% $ 122,000 027- Local Transportation $ 137,000 $ 137,000 $ 10,000 7.30% $ 137,000 029- Transportation Planning $ 45,000 $ 45,000 $ 19,954 44.34% $ 45,000 031- Measure A $ 97,000 $ 97,000 $ - 0.00% $ 97,000
032- ARPA Funds $ - $ - $ - 0.00% $ -
Total Special Revenue Expenditures: $ 404,000 $ 404,000 $ 136,243 33.72% $ 404,000 Transfers to CIPs
025- Gas Tax $ 297,009 $ 297,009 $ - 0.00% $ 297,009
027- Local Transportation $ 10,000 $ 10,000
031- Measure A $ 906,518 $ 1,124,381 $ 265,427 23.61% $ 1,124,381 032- ARPA $ 1,228,698 $ 1,228,698 $ 382,068 $ 1,228,698 Total Use of Reserves: $ 2,442,225 $ 2,660,088 $ 647,495 24.34% $ 2,660,088 Total Expenditures and transfers $ 2,846,225 $ 3,064,088 $ 783,737 25.58% $ 3,064,088 Table 6- Special Revenue Expenditures

Resolution No. 24-05 Page 8 March 14, 2024
Capital Improvement Budget
Capital Improvement Budget – Changes to appropriations ($1,313,326), Changes to revenue projections ($1,313,326)
• 092-221-74100 Construction/Improvement-: $1,128,441 increase in appropriation for construction of the Willemsen House renovation project • 092-223-71500 Project Management and Inspections-: $10,000 increase in appropriations for administrative cost associated with SYVCO CDBG project • 092-223-741000-: $174,885 increase in appropriations for construction associated with SYVCO CDBG project
• 092-49727 Construction/Management–: $170,000 increase in projected transfer from the General Fund to cover the increases mentioned above 5-Year General Fund Forecast
Attachment 2 is a Five Year Forecast that serves as a planning tool. It is used to assess the how current revenue and expenditure trend may affect future cash flows. The General Fund operating expenditures assume a 2% increase year over year. The General Fund assumes a 1% conservative tax revenue increase. The projected CalPERS Unfunded Liability contribution is based on the Annual Valuation Report as of June 30, 2022. The 5-Year forecast also includes debt service payments to repay the capital lease proceeds used to fund the ENGIE Energy Project.

FISCAL IMPACT
The proposed General Fund budget amendments increases appropriations by $1,257,168.There is an existing surplus that will be used to offset the increase is general expenditures.

The proposed amendments to the Wastewater Fund increases appropriations by $9,289 offset with a transfer from reserves and results in a net change of $0.

The proposed amendments to the Water Fund increases appropriations by $14,234offset with a transfer from reserves and results in a net change of $0.

The proposed Capital Improvement Budget increases appropriation by $1,313,326. The appropriation is offset by a $1,313,326 transfer-in from the General Fund for a net change of $0.

RECOMMENDATION
That the City Council consider adoption of Resolution No. 24-05 - “A Resolution of the City Council of the City of Buellton, California, Regarding Mid-Year Budget Amendments for FY 2023-24”

Resolution No. 24-05 Page 9 March 14, 2024

ATTACHMENTS
Attachment 1 – Budget Report as of December 31, 2023
Attachment 2 – 5-Year General Fund Forecast
Resolution No. 24-05 (Exhibit A)

Percent
Used
-809,186.84 55.58%
1,829.58 102.70%
-5,644.41 14.35%
-290,601.81 33.12%
-1,684,572.98 51.94%
-1,612,834.15 57.56%
-30,413.38 28.63%
-4,431,423.99 54.21%
-315.00 72.00%
850.00 109.44%
1,170.00 0.00%
1,705.00 116.84%
-4,500.00 0.00%
-617,957.00 0.00%
-13,022.06 92.15%
-5,000.00 0.00%
-640,479.06 19.28%
-107,638.92 28.24%
846.55 124.19%
-1,847.00 47.23%

30.00 100.63%
-410.00 74.13%
-72,388.00 51.19%
-181,407.37 41.80%
998.44 111.16%
998.44 111.16%
-218.74 27.09%
-956.85 80.86%
-1,175.59 77.82%
171,703.34 320.13%
2,601.00 152.02%
174,304.34 310.01%
6,895.00 0.00%
-4,375,925.00 0.00%
-4,369,030.00 0.16%
-9,446,508.23 38.12%
001-44040 Transfer from Reserves 4,375,925.00 4,375,925.00 0.00 Category: 495 - Client Review Total: 4,375,925.00 4,375,925.00 6,895.00 Revenue Total: 15,266,889.00 15,266,889.00 5,820,380.77 2/12/2024 9:01:15 AM Page 1 of 17
Category: 490 - Use of Monies & Properties
001-44105 Interest 78,000.00 78,000.00 249,703.34
001-49010 Rent 5,000.00 5,000.00 7,601.00
Category: 490 - Use of Monies & Properties Total: 83,000.00 83,000.00 257,304.34 Category: 495 - Client Review
001-44035 Cost Reimbursement 0.00 0.00 6,895.00
Category: 442 - Misc Total: 8,950.00 8,950.00 9,948.44
Category: 450 - Fines & Penalties
001-45005 Criminal Fines & Penalties 300.00 300.00 81.26 001-45010 Fines & Fees 5,000.00 5,000.00 4,043.15
Category: 450 - Fines & Penalties Total: 5,300.00 5,300.00 4,124.41 001-44025 Event Application Fee/Temp Use 1,585.00 1,585.00 1,175.00 001-44045 Lease Revenue - Principal 148,320.00 148,320.00 75,932.00 Category: 440 - Charges for Current Services Total: 311,705.00 311,705.00 130,297.63 Category: 442 - Misc
001-44250 Miscellaneous 8,950.00 8,950.00 9,948.44
Category: 440 - Charges for Current Services
001-44005 Buellton Recreation Program 150,000.00 150,000.00 42,361.08 001-44010 Recreation Program 50/50 3,500.00 3,500.00 4,346.55 001-44015 Buellton Rec Program Trips 3,500.00 3,500.00 1,653.00 001-44020 Park Reservation Fees 4,800.00 4,800.00 4,830.00 001-43010 MV License Fee Compensation 617,957.00 617,957.00 0.00 001-43015 COPS grant 165,991.00 165,991.00 152,968.94
001-43040 Beverage Container Grant 5,000.00 5,000.00 0.00 Category: 430 - Revenues From Other Agencies Total: 793,448.00 793,448.00 152,968.94 001-42015 Small Permits 9,000.00 9,000.00 9,850.00
001-49632 Time Extension Fees 0.00 0.00 1,170.00
Category: 420 - Fees & Permits Total: 10,125.00 10,125.00 11,830.00 Category: 430 - Revenues From Other Agencies
001-43005 Motor Vehicle in Lieu Tax 4,500.00 4,500.00 0.00 001-41035 Transient Occupancy Tax 3,800,000.00 3,800,000.00 2,187,165.85 001-41040 Property Transfer Tax 42,611.00 42,611.00 12,197.62 Category: 410 - Taxes Total: 9,678,436.00 9,678,436.00 5,247,012.01 Category: 420 - Fees & Permits
001-42010 Zoning Clearance 1,125.00 1,125.00 810.00
001-41010 Property Taxes - Unsecured 67,696.00 67,696.00 69,525.58 001-41015 Homeowners Exemptions 6,590.00 6,590.00 945.59 001-41020 Franchise Fees 434,500.00 434,500.00 143,898.19 001-41025 Sales Tax 3,505,488.00 3,505,488.00 1,820,915.02 Budget Report - All Funds
City of Buellton, CA Account Summary
For Fiscal: 2023-2024 Period Ending: 12/31/2023
Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal To Date
Activity
Fund: 001 - General Fund
Revenue
Category: 410 - Taxes
001-41005 Property Taxes - Secured 1,821,551.00 1,821,551.00 1,012,364.16

Percent
Used
30,520.77 50.29%
17,100.00 50.00%
2,250.00 50.00%
640.92 55.86%
794.00 0.00%
12,426.09 34.40%

2.90 99.86%
8,187.90 45.79%
1,706.21 52.05%

20.01 51.20%
73,648.80 48.13%
6,931.49 0.98%
2,090.22 31.69%
9,662.68 44.78%
2,570.63 32.35%
294.96 42.16%
1,349.73 32.51%
22,899.71 31.94%
96,548.51 45.01%
113,942.60 49.18%
3,980.00 0.00%
2,400.00 50.00%
1,173.32 60.33%
231.00 0.00%
24,089.95 48.07%

17.50 99.83%
13,363.09 49.20%
7,134.31 48.07%

50.84 49.66%
166,382.61 49.99%
100.00 0.00%
1,650.00 19.51%
-3,920.34 155.61%
500.00 0.00%
-1,670.34 117.22%
773.00 0.00%
773.00 0.00%
165,485.27 51.78%
47,138.72 48.81%
1,767.99 -13.99%
665.84 54.21%
104.00 0.00%
8,938.76 50.40%

4.75 99.84%
4,854.50 49.01%
001-403-50410 Employer Paid DCP 5,337.00 5,337.00 2,689.44 2,647.56 50.39% 2/12/2024 9:01:15 AM Page 2 of 17
001-403-50130 UI & Employee Training Tax 104.00 104.00 0.00 001-403-50200 PERS Retirement 18,020.00 18,020.00 9,081.24 001-403-50300 Workers Compensation 3,000.00 3,000.00 2,995.25 001-403-50400 Medical Benefit 9,520.00 9,520.00 4,665.50 Department: 403 - CITY CLERK
Category: 500 - Employee Services
001-403-50000 Salaries 92,091.00 92,091.00 44,952.28
001-403-50030 Hourly Employee 1,551.00 1,551.00 -216.99 001-403-50120 Employer SS/MC 1,454.00 1,454.00 788.16
Category: 600 - Operating & Maintenance Total: 6,700.00 9,700.00 11,370.34 Category: 700 - Capital
001-402-72200 Office Furniture 773.00 773.00 0.00
Category: 700 - Capital Total: 773.00 773.00 0.00
Department: 402 - CITY MANAGER Total: 340,173.00 343,173.00 177,687.73 Category: 600 - Operating & Maintenance
001-402-60210 Computer Maintenance &Software 100.00 100.00 0.00 001-402-60650 Membership & Publications 2,050.00 2,050.00 400.00 001-402-60710 Travel & Training 4,050.00 7,050.00 10,970.34 001-402-60900 Miscellaneous 500.00 500.00 0.00
001-402-50400 Medical Benefit 26,307.00 26,307.00 12,943.91 001-402-50410 Employer Paid DCP 13,737.00 13,737.00 6,602.69 001-402-50500 Group Life Ins Benefit 101.00 101.00 50.16 Category: 500 - Employee Services Total: 332,700.00 332,700.00 166,317.39 001-402-50120 Employer SS/MC 2,958.00 2,958.00 1,784.68 001-402-50130 UI & Employee Training Tax 231.00 231.00 0.00 001-402-50200 PERS Retirement 46,385.00 46,385.00 22,295.05 001-402-50300 Workers Compensation 10,000.00 10,000.00 9,982.50 Department: 401 - CITY COUNCIL Total: 175,857.00 175,857.00 79,308.49 Department: 402 - CITY MANAGER
Category: 500 - Employee Services
001-402-50000 Salaries 224,201.00 224,201.00 110,258.40 001-402-50015 Assistant City Manager Pay 3,980.00 3,980.00 0.00 001-402-50025 Car Allowance 4,800.00 4,800.00 2,400.00
001-401-60900 Miscellaneous 3,800.00 3,800.00 1,229.37
001-401-61130 Office Supplies 510.00 510.00 215.04
001-401-67705 Telephone 2,000.00 2,000.00 650.27
Category: 600 - Operating & Maintenance Total: 33,870.00 33,870.00 10,970.29 Category: 500 - Employee Services Total: 141,987.00 141,987.00 68,338.20 Category: 600 - Operating & Maintenance
001-401-60013 Election Expense 7,000.00 7,000.00 68.51
001-401-60210 Computer Maintenance &Software 3,060.00 3,060.00 969.78 001-401-60710 Travel & Training 17,500.00 17,500.00 7,837.32 001-401-50300 Workers Compensation 2,000.00 2,000.00 1,997.10 001-401-50400 Medical Benefit 15,105.00 15,105.00 6,917.10 001-401-50410 Employer Paid DCP 3,558.00 3,558.00 1,851.79 001-401-50500 Group Life Ins Benefit 41.00 41.00 20.99
001-401-50025 Council Car Allowance 4,500.00 4,500.00 2,250.00 001-401-50120 Employer SS/MC 1,452.00 1,452.00 811.08
001-401-50130 UI & Employee Training Tax 794.00 794.00 0.00 001-401-50200 PERS Retirement 18,943.00 18,943.00 6,516.91 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal To Date
Activity
Expense
Department: 401 - CITY COUNCIL
Category: 500 - Employee Services
001-401-50000 Salaries 61,394.00 61,394.00 30,873.23
001-401-50020 Council Salaries 34,200.00 34,200.00 17,100.00 Budget Report For Fiscal: 2023-2024 Period Ending: 12/31/2023

Percent
Used

30.75 49.59%
66,152.87 49.55%
617.00 80.72%
633.24 78.89%
510.00 0.00%
845.87 75.83%
415.00 30.83%
1,546.66 81.24%
255.00 0.00%
510.00 0.00%
1,116.00 7.00%
5,464.90 65.36%
1,500.00 0.00%
1,500.00 0.00%
73,117.77 50.73%

0.00 0.00%

0.00 0.00%
131,095.02 0.00%
131,095.02 0.00%
131,095.02 38.40%
62,981.39 52.04%
62,981.39 52.04%
-179.20 100.24%
-1,201.34 105.72%
10,807.46 9.94%
23,186.00 50.00%
953.74 97.88%
1,119.96 30.31%
5,374.20 43.43%
19,328.00 0.39%
36,237.68 44.82%
4,216.89 50.51%

0.00 100.00%
-4,187.38 518.74%
5,924.55 43.58%
525.98 67.13%
1,542.72 48.58%
2,244.69 42.44%
2,566.96 14.43%
4,041.34 49.48%
4,222.90 39.67%
12,600.00 69.57%

0.00 100.00%
425.00 86.25%

0.00 100.00%

0.00 100.00%
3,708.32 55.38%
220,765.27 50.94%
001-410-67620 SB Co Mntl Hlth Mbl Crisis Svc 3,273.00 3,273.00 3,273.00 001-410-67705 Telephone 8,310.00 8,310.00 4,601.68
001-410-67790 Visitors Bureau 450,000.00 450,000.00 229,234.73 2/12/2024 9:01:15 AM Page 3 of 17
001-410-67200 Community Organization Support 41,400.00 41,400.00 28,800.00 001-410-67205 Senior Center Support 140,406.00 140,406.00 140,406.00 001-410-67430 LAFCO Contribution 3,090.00 3,090.00 2,665.00 001-410-67545 Principal and Interest 37,857.00 37,857.00 37,857.00 001-410-61211 Utilities - Water 3,900.00 3,900.00 1,655.31 001-410-61230 Utilities - Gas 3,000.00 3,000.00 433.04
001-410-61241 Utilities - Electric 8,000.00 8,000.00 3,958.66 001-410-61292 Internet Access/ Website Maint 7,000.00 7,000.00 2,777.10 001-410-60910 Misc Recognition Items 1,000.00 1,000.00 5,187.38 001-410-61130 Office Supplies 10,500.00 10,500.00 4,575.45 001-410-61131 Postage 1,600.00 1,600.00 1,074.02
001-410-61210 Utilities - Sewer 3,000.00 3,000.00 1,457.28 001-410-60650 Membership & Publications 19,403.00 19,403.00 75.00 001-410-60800 Contract Services 65,668.00 65,668.00 29,430.32 001-410-60900 Miscellaneous 8,520.00 8,520.00 4,303.11
001-410-60905 CalPERS Unfunded Accrued Liability 0.00 125,000.00 125,000.00 001-410-60015 Animal Control 46,372.00 46,372.00 23,186.00 001-410-60210 Computer Maintenance &Software 45,000.00 45,000.00 44,046.26 001-410-60211 Data Processing Contract Maint 1,607.00 1,607.00 487.04 001-410-60310 Equipment Rental 9,500.00 9,500.00 4,125.80 Category: 500 - Employee Services Total: 131,325.00 131,325.00 68,343.61 Category: 600 - Operating & Maintenance
001-410-50600 Insurance - Liability 75,200.00 75,200.00 75,379.20 001-410-50610 Insurance - Property 21,000.00 21,000.00 22,201.34 001-410-60014 Emergency Operations 12,000.00 12,000.00 1,192.54 Category: 600 - Operating & Maintenance
001-404-60840 Contract Services-Legal Fees 212,800.00 212,800.00 81,704.98 Category: 600 - Operating & Maintenance Total: 212,800.00 212,800.00 81,704.98 Department: 404 - CITY ATTORNEY Total: 212,800.00 212,800.00 81,704.98 Department: 410 - NON-DEPARTMENTAL
Category: 500 - Employee Services
001-410-50400 Medical Benefit 131,325.00 131,325.00 68,343.61 Category: 700 - Capital Total: 1,500.00 1,500.00 0.00
Department: 403 - CITY CLERK Total: 148,413.00 148,413.00 75,295.23 Department: 404 - CITY ATTORNEY
Category: 500 - Employee Services
001-404-50000 Salaries 0.00 0.00 0.00
Category: 500 - Employee Services Total: 0.00 0.00 0.00 001-403-61130 Office Supplies 510.00 510.00 0.00
001-403-67370 H/R Expense 1,200.00 1,200.00 84.00
Category: 600 - Operating & Maintenance Total: 15,775.00 15,775.00 10,310.10 Category: 700 - Capital
001-403-72300 Computer Equipment 1,500.00 1,500.00 0.00 001-403-60520 Advertising - Legal 3,500.00 3,500.00 2,654.13 001-403-60650 Membership & Publications 600.00 600.00 185.00 001-403-60710 Travel & Training 3,000.00 3,000.00 2,437.21 001-403-60900 Miscellaneous 255.00 255.00 0.00
Category: 500 - Employee Services Total: 131,138.00 131,138.00 64,985.13 Category: 600 - Operating & Maintenance
001-403-60012 Code Updates 3,200.00 3,200.00 2,583.00
001-403-60022 Recruitment Expense 3,000.00 3,000.00 2,366.76 001-403-60210 Computer Maintenance &Software 510.00 510.00 0.00 Budget Report For Fiscal: 2023-2024 Period Ending: 12/31/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
001-403-50500 Group Life Ins Benefit 61.00 61.00 30.25

Percent
Used
40,646.00 0.00%
4,000.00 66.67%
398,869.74 66.88%
-2,580.22 0.00%
1,028.37 81.30%
4,147,099.84 5.09%
4,134,395.47 5.24%
4,596,246.60 19.35%
83,635.43 45.76%
2,235.85 63.94%
1,158.21 55.81%
268.00 0.00%
5,880.00 49.90%

5.66 99.84%
11,543.53 48.98%
4,409.86 49.90%

79.58 43.56%
109,216.12 48.02%
3,333.32 66.67%
301.00 39.80%
810.00 38.40%
3,254.43 18.64%
9,415.14 32.75%
-40.02 140.02%
231.31 69.16%
17,305.18 43.57%
500.00 0.00%
500.00 0.00%
127,021.30 47.35%
1,333,116.19 51.12%
124,298.00 51.39%
2,198.73 50.91%
1,459,612.92 51.14%
1,459,612.92 51.14%

0.00 100.00%
1,869.67 43.34%
814.93 32.09%
995.07 66.83%
3,679.67 98.17%
3,679.67 98.17%
133,159.34 39.84%
48,672.73 42.15%
5,299.98 45.06%
001-511-50130 UI & Employee Training Tax 1,681.00 1,681.00 431.96 1,249.04 25.70% 2/12/2024 9:01:15 AM Page 4 of 17
Department: 510 - LEISURE SERVICES - LIBRARY Total: 201,229.00 201,229.00 197,549.33 Department: 511 - RECREATION
Category: 500 - Employee Services
001-511-50000 Salaries 221,342.00 221,342.00 88,182.66
001-511-50030 Hourly Employees 84,140.00 84,140.00 35,467.27 001-511-50120 Employer SS/MC 9,647.00 9,647.00 4,347.02 001-510-61211 Utilities - Water 3,300.00 3,300.00 1,430.33 001-510-61230 Utilities - Gas 1,200.00 1,200.00 385.07
001-510-61241 Utilities - Electric 3,000.00 3,000.00 2,004.93 Category: 600 - Operating & Maintenance Total: 201,229.00 201,229.00 197,549.33 001-501-61241 Utilities - Electric 4,479.00 4,479.00 2,280.27 Category: 600 - Operating & Maintenance Total: 2,772,189.00 2,987,539.00 1,527,926.08 Department: 501 - PUBLIC SAFETY - POLICE/FIRE Total: 2,772,189.00 2,987,539.00 1,527,926.08 Department: 510 - LEISURE SERVICES - LIBRARY
Category: 600 - Operating & Maintenance
001-510-60800 Contract Services 193,729.00 193,729.00 193,729.00 Category: 700 - Capital Total: 500.00 500.00 0.00
Department: 420 - FINANCE Total: 241,266.00 241,266.00 114,244.70 Department: 501 - PUBLIC SAFETY - POLICE/FIRE
Category: 600 - Operating & Maintenance
001-501-60800 Contract Services 2,512,018.00 2,727,368.00 1,394,251.81 001-501-60810 Contract Services - Fire Dept 255,692.00 255,692.00 131,394.00 001-420-60900 Miscellaneous 100.00 100.00 140.02
001-420-61130 Office Supplies 750.00 750.00 518.69
Category: 600 - Operating & Maintenance Total: 30,665.00 30,665.00 13,359.82 Category: 700 - Capital
001-420-72100 Office Equipment 500.00 500.00 0.00
001-420-60210 Computer Maintenance &Software 500.00 500.00 199.00 001-420-60650 Membership & Publications 1,315.00 1,315.00 505.00 001-420-60710 Travel & Training 4,000.00 4,000.00 745.57 001-420-60800 Contract Services 14,000.00 14,000.00 4,584.86 001-420-50410 Employer Paid DCP 8,802.00 8,802.00 4,392.14 001-420-50500 Group Life Ins Benefit 141.00 141.00 61.42 Category: 500 - Employee Services Total: 210,101.00 210,101.00 100,884.88 Category: 600 - Operating & Maintenance
001-420-60021 Audit 10,000.00 10,000.00 6,666.68
001-420-50130 UI & Employee Training Tax 268.00 268.00 0.00 001-420-50200 PERS Retirement 11,736.00 11,736.00 5,856.00 001-420-50300 Workers Compensation 3,500.00 3,500.00 3,494.34 001-420-50400 Medical Benefit 22,627.00 22,627.00 11,083.47 Department: 410 - NON-DEPARTMENTAL Total: 5,544,002.00 5,698,752.00 1,102,505.40 Department: 420 - FINANCE
Category: 500 - Employee Services
001-420-50000 Salaries 154,206.00 154,206.00 70,570.57
001-420-50030 Hourly Employee 6,200.00 6,200.00 3,964.15 001-420-50120 Employer SS/MC 2,621.00 2,621.00 1,462.79 Category: 700 - Capital
001-410-72200 Office Furniture 0.00 0.00 2,580.22
001-410-72300 Computer Equipment 5,500.00 5,500.00 4,471.63 001-410-77000 Transfer Out for Capital Outlay 4,335,925.00 4,357,675.00 221,727.68 Category: 700 - Capital Total: 4,341,425.00 4,363,175.00 228,779.53 Budget Report For Fiscal: 2023-2024 Period Ending: 12/31/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
001-410-69100 Transfer to Other Funds 40,646.00 40,646.00 0.00 001-410-69600 Undesignated Misc Support 4,000.00 12,000.00 8,000.00 Category: 600 - Operating & Maintenance Total: 1,071,252.00 1,204,252.00 805,382.26

Percent
Used
22,461.69 37.16%

44.82 99.82%
31,587.15 38.56%
8,168.34 37.86%
197.76 38.39%
250,840.85 43.30%
1,474.40 51.18%
5,886.89 41.13%
3,287.18 34.26%
10,000.00 0.00%
4,553.72 24.10%
992.25 42.24%
7,507.09 51.80%
1,830.00 8.50%
20,550.00 42.44%
311.73 37.65%
859.66 57.02%
7,243.02 21.27%
2,588.98 38.36%
1,698.70 32.05%
52,666.62 35.77%
80,500.00 19.50%
2,500.00 0.00%
204,450.24 29.96%
1,500.00 0.00%
-972.67 0.00%
2,500.00 0.00%
3,027.33 24.32%
458,318.42 37.93%
13,591.28 72.82%
13,591.28 72.82%
13,591.28 72.82%
5,909.61 70.45%
575.00 17.86%
75,630.43 52.73%
54,187.00 16.64%
136,302.04 44.53%
40,000.00 0.00%
40,000.00 0.00%
176,302.04 38.29%
4,892.10 2.16%
7,719.21 22.81%
26,280.00 12.40%
9,949.37 0.51%
12,040.00 65.60%
43,243.28 13.51%
001-552-60256 Maintenance/Repair-Oak Park 10,000.00 10,000.00 50.63 001-552-60257 Maintenance/Repair-Paws Park 35,000.00 35,000.00 22,960.00 001-552-60258 Maintenance/Repair-River View 50,000.00 50,000.00 6,756.72 2/12/2024 9:01:15 AM Page 5 of 17
Department: 552 - PUBLIC WORKS - PARKS
Category: 600 - Operating & Maintenance
001-552-60059 Maintenance-Repair Village Park 5,000.00 5,000.00 107.90 001-552-60254 Maintenance/Repair-A&F Medians 10,000.00 10,000.00 2,280.79 001-552-60255 Maintenance/Repair-Golf Course 30,000.00 30,000.00 3,720.00 Category: 600 - Operating & Maintenance Total: 245,700.00 245,700.00 109,397.96 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: 285,700.00 285,700.00 109,397.96 001-551-60250 Maintenance / Repair 20,000.00 20,000.00 14,090.39 001-551-60650 Membership & Publications 700.00 700.00 125.00 001-551-60800 Contract Services 160,000.00 160,000.00 84,369.57 001-551-67575 Regulatory Compliance 65,000.00 65,000.00 10,813.00 Department: 550 - PUBLIC WORKS - STREET LIGHTS
Category: 600 - Operating & Maintenance
001-550-61241 Utilities - Electric 50,000.00 50,000.00 36,408.72 Category: 600 - Operating & Maintenance Total: 50,000.00 50,000.00 36,408.72 Department: 550 - PUBLIC WORKS - STREET LIGHTS Total: 50,000.00 50,000.00 36,408.72 Department: 551 - STORM WATER
Category: 600 - Operating & Maintenance
001-511-72300 Computer Equipment 0.00 0.00 972.67
001-511-73500 Equipment 2,500.00 2,500.00 0.00
Category: 700 - Capital Total: 4,000.00 4,000.00 972.67 Department: 511 - RECREATION Total: 738,351.00 738,351.00 280,032.58 001-511-67141 Arts and Culture 100,000.00 100,000.00 19,500.00 001-511-67570 Recreation Program 50/50 2,500.00 2,500.00 0.00 Category: 600 - Operating & Maintenance Total: 291,914.00 291,914.00 87,463.76 Category: 700 - Capital
001-511-72100 Office Equipment 1,500.00 1,500.00 0.00
001-511-61280 Fuel-Vehicles 9,200.00 9,200.00 1,956.98
001-511-61290 Telephone/Internet 4,200.00 4,200.00 1,611.02 001-511-67135 Buellton Rec Program Trips 2,500.00 2,500.00 801.30 001-511-67140 Buellton Recreation Program 82,000.00 82,000.00 29,333.38 001-511-60710 Travel & Training 2,000.00 2,000.00 170.00 001-511-60800 Contract Services 35,700.00 35,700.00 15,150.00 001-511-60900 Miscellaneous 500.00 500.00 188.27
001-511-61130 Office Supplies 2,000.00 2,000.00 1,140.34 001-511-60252 Maintenance/Repair-Joint Use 10,000.00 10,000.00 0.00 001-511-60270 Maintenance-Vehicles 6,000.00 6,000.00 1,446.28 001-511-60310 Equipment Rental 1,718.00 1,718.00 725.75 001-511-60510 Advertising 15,576.00 15,576.00 8,068.91
Category: 500 - Employee Services Total: 442,437.00 442,437.00 191,596.15 Category: 600 - Operating & Maintenance
001-511-60210 Computer Maintenance & Software 3,020.00 3,020.00 1,545.60 001-511-60211 Data Processing Contract Maint 10,000.00 10,000.00 4,113.11 001-511-60250 Maintenance/Repair 5,000.00 5,000.00 1,712.82 001-511-50300 Workers Compensation 25,000.00 25,000.00 24,955.18 001-511-50400 Medical Benefit 51,413.00 51,413.00 19,825.85 001-511-50410 Employer Paid DCP 13,146.00 13,146.00 4,977.66 001-511-50500 Group Life Ins Benefit 321.00 321.00 123.24 Budget Report For Fiscal: 2023-2024 Period Ending: 12/31/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
001-511-50200 PERS Retirement 35,747.00 35,747.00 13,285.31

Percent
Used
-27,000.00 190.00%
153,310.00 48.90%
312.85 37.43%
1,214.06 74.17%
27,450.61 64.12%
1,720.39 56.99%
261,131.87 53.01%
5,000.00 0.00%
5,000.00 0.00%
266,131.87 52.54%
20,808.76 16.76%
76,495.00 36.25%
17,861.44 53.00%
2,384.71 44.54%
117,549.91 37.24%
117,549.91 37.24%
193,512.07 49.02%
3,685.12 15.09%
2,671.19 54.23%
637.46 0.24%
20,377.51 48.43%

30.25 99.82%
34,431.73 47.83%
11,971.90 43.99%
218.67 46.14%
267,535.90 49.96%
1,419.21 5.39%
4,471.85 36.12%
34,735.28 50.38%
-8,278.17 182.78%
7,768.47 2.89%
850.00 0.00%
2,072.01 30.93%
66,450.34 45.80%
529.21 47.08%
1,404.00 43.84%
289.50 51.75%
3,710.89 27.24%
364.68 49.98%
19,786.00 50.26%
780.93 17.80%
697.97 68.50%
4,753.17 56.79%
3,414.00 2.46%
1,576.47 21.18%
1,448.08 47.53%
148,243.89 49.76%
2,000.00 0.00%
25,000.00 0.00%
Category: 700 - Capital
001-558-72300 Computer Equipment 2,000.00 2,000.00 0.00 001-558-73100 Vehicles 25,000.00 25,000.00 0.00
2/12/2024 9:01:15 AM Page 6 of 17
001-558-67575 Regulatory Compliance 3,500.00 3,500.00 86.00 001-558-67600 Safety Equipment 2,000.00 2,000.00 423.53 001-558-67705 Telephone 2,760.00 2,760.00 1,311.92
Category: 600 - Operating & Maintenance Total: 295,087.00 295,087.00 146,843.11 001-558-61211 Utilities - Water 39,780.00 39,780.00 19,994.00 001-558-61230 Utilities - Gas 950.00 950.00 169.07
001-558-61241 Utilities - Electric 2,216.00 2,216.00 1,518.03 001-558-61280 Fuel - Vehicles 11,000.00 11,000.00 6,246.83 001-558-61127 Tools 2,500.00 2,500.00 1,096.00
001-558-61130 Office Supplies 600.00 600.00 310.50
001-558-61140 Operational Supplies 5,100.00 5,100.00 1,389.11 001-558-61210 Utilities - Sewer 729.00 729.00 364.32
001-558-60650 Membership & Publications 850.00 850.00 0.00 001-558-60710 Travel & Training 3,000.00 3,000.00 927.99 001-558-60800 Contract Services 122,602.00 122,602.00 56,151.66 001-558-60900 Miscellaneous 1,000.00 1,000.00 470.79
001-558-60210 Computer Maintenance &Software 7,000.00 7,000.00 2,528.15 001-558-60250 Maintenance / Repair 70,000.00 70,000.00 35,264.72 001-558-60270 Maintenance - Vehicles 10,000.00 10,000.00 18,278.17 001-558-60560 Signs 8,000.00 8,000.00 231.53
001-558-50410 Employer Paid DCP 21,375.00 21,375.00 9,403.10 001-558-50500 Group Life Ins Benefit 406.00 406.00 187.33 Category: 500 - Employee Services Total: 534,660.00 534,660.00 267,124.10 Category: 600 - Operating & Maintenance
001-558-60131 Laundry / Uniforms 1,500.00 1,500.00 80.79 001-558-50130 UI & Employee Training Tax 639.00 639.00 1.54 001-558-50200 PERS Retirement 39,512.00 39,512.00 19,134.49 001-558-50300 Workers Compensation 17,000.00 17,000.00 16,969.75 001-558-50400 Medical Benefit 65,999.00 65,999.00 31,567.27 Department: 556 - PUBLIC WORKS - LANDSCAPE MAINTENANCE Total: 187,300.00 187,300.00 69,750.09 Department: 558 - PUBLIC WORKS - GENERAL
Category: 500 - Employee Services
001-558-50000 Salaries 379,553.00 379,553.00 186,040.93 001-558-50030 Hourly Employees 4,340.00 4,340.00 654.88 001-558-50120 Employer SS/MC 5,836.00 5,836.00 3,164.81 001-556-60800 Contract Services 120,000.00 120,000.00 43,505.00 001-556-61211 Utilities - Water 38,000.00 38,000.00 20,138.56 001-556-61241 Utilities - Electric 4,300.00 4,300.00 1,915.29 Category: 600 - Operating & Maintenance Total: 187,300.00 187,300.00 69,750.09 Category: 700 - Capital
001-552-73500 Equipment 5,000.00 5,000.00 0.00
Category: 700 - Capital Total: 5,000.00 5,000.00 0.00
Department: 552 - PUBLIC WORKS - PARKS Total: 560,700.00 560,700.00 294,568.13 Department: 556 - PUBLIC WORKS - LANDSCAPE MAINTENANCE
Category: 600 - Operating & Maintenance
001-556-60250 Maintenance/Repair 25,000.00 25,000.00 4,191.24 001-552-61140 Operational Supplies 4,700.00 4,700.00 3,485.94 001-552-61211 Utilities - Water 76,500.00 76,500.00 49,049.39 001-552-61241 Utilities - Electric 4,000.00 4,000.00 2,279.61 Category: 600 - Operating & Maintenance Total: 555,700.00 555,700.00 294,568.13 Budget Report For Fiscal: 2023-2024 Period Ending: 12/31/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
001-552-60259 Maintenance and Repair - Botanic Garden 30,000.00 30,000.00 57,000.00 001-552-60800 Contract Services 300,000.00 300,000.00 146,690.00 001-552-61125 Small Equipment 500.00 500.00 187.15

Percent
Used
14,929.99 17.06%
22,000.00 12.00%
63,929.99 8.67%
479,709.78 46.68%
168,079.72 47.43%
3,600.00 28.00%
23,305.03 41.47%
4,869.31 36.62%
596.00 0.00%
18,052.14 49.47%

17.50 99.83%
24,677.37 48.47%
12,525.66 34.50%
167.20 45.36%
9,000.00 0.00%
264,889.93 46.47%
3,977.50 1.55%
200.00 0.00%
3,317.34 54.24%
1,366.17 54.46%
1,365.00 26.22%
1,766.78 77.92%
106,128.00 11.56%
-3,197.32 173.00%
45,197.07 29.40%
30,614.63 37.01%
75,000.00 0.00%
75,000.00 0.00%
825.41 24.96%
1,125.86 43.71%

14.25 43.00%
2,108.33 59.22%
1,597.03 43.27%
346,406.05 18.00%
500.00 0.00%
500.00 0.00%
500.00 0.00%
1,500.00 0.00%
612,795.98 33.31%
8,777,206.34 35.70%
669,301.89 58.61%
-577,643.80 52.14%
-360.00 44.62%
303.49 106.07%
-577,700.31 52.36%
-6,444.37 74.22%
-6,444.37 74.22%
2/12/2024 9:01:15 AM Page 7 of 17
005-44125 Late Charges 5,000.00 5,000.00 5,303.49
Category: 440 - Charges for Current Services Total: 1,212,650.00 1,212,650.00 634,949.69 Category: 490 - Use of Monies & Properties
005-44105 Interest 25,000.00 25,000.00 18,555.63
Category: 490 - Use of Monies & Properties Total: 25,000.00 25,000.00 18,555.63 Expense Total: 13,276,550.00 13,649,650.00 4,872,443.66 Fund: 001 - General Fund Surplus (Deficit): 1,990,339.00 1,617,239.00 947,937.11 Fund: 005 - Sewer Fund
Revenue
Category: 440 - Charges for Current Services
005-44110 Sales 1,207,000.00 1,207,000.00 629,356.20
005-44120 Set-Up Fees 650.00 650.00 290.00
001-565-72200 Office Furniture 500.00 500.00 0.00
001-565-72300 Computer Equipment 500.00 500.00 0.00
Category: 700 - Capital Total: 1,500.00 1,500.00 0.00
Department: 565 - PLANNING Total: 918,823.00 918,823.00 306,027.02 001-565-61241 Utilities - Electric 5,170.00 5,170.00 3,061.67 001-565-67705 Telephone 2,815.00 2,815.00 1,217.97
Category: 600 - Operating & Maintenance Total: 422,444.00 422,444.00 76,037.95 Category: 700 - Capital
001-565-72100 Office Equipment 500.00 500.00 0.00
001-565-60855 Comprehensive General Plan Update 75,000.00 75,000.00 0.00 001-565-60900 Miscellaneous 1,100.00 1,100.00 274.59
001-565-61130 Office Supplies 2,000.00 2,000.00 874.14
001-565-61131 Postage 25.00 25.00 10.75
001-565-60815 Contract Services - LEAP Grant 4,380.00 4,380.00 7,577.32 001-565-60820 REAP Grant 64,014.00 64,014.00 18,816.93
001-565-60830 Contract Services-Engineering 48,600.00 48,600.00 17,985.37 001-565-60850 Comprehensive Zoning Code Update 75,000.00 75,000.00 0.00 001-565-60520 Advertising - Legal 3,000.00 3,000.00 1,633.83 001-565-60650 Membership & Publications 1,850.00 1,850.00 485.00 001-565-60710 Travel & Training 8,000.00 8,000.00 6,233.22 001-565-60800 Contract Services 120,000.00 120,000.00 13,872.00 Category: 500 - Employee Services Total: 494,879.00 494,879.00 229,989.07 Category: 600 - Operating & Maintenance
001-565-60210 Computer Maintenance &Software 4,040.00 4,040.00 62.50 001-565-60250 Maintenance / Repair 200.00 200.00 0.00
001-565-60310 Equipment Rental 7,250.00 7,250.00 3,932.66 001-565-50400 Medical Benefit 47,886.00 47,886.00 23,208.63 001-565-50410 Employer Paid DCP 19,122.00 19,122.00 6,596.34 001-565-50500 Group LIfe Ins Benefit 306.00 306.00 138.80 001-565-60715 Travel & Training - Planning Comission 9,000.00 9,000.00 0.00 001-565-50120 Employer SS/MC 7,683.00 7,683.00 2,813.69 001-565-50130 UI & Employee Training Tax 596.00 596.00 0.00 001-565-50200 PERS Retirement 35,723.00 35,723.00 17,670.86 001-565-50300 Workers Compensation 10,000.00 10,000.00 9,982.50 Department: 565 - PLANNING
Category: 500 - Employee Services
001-565-50000 Salaries 319,749.00 319,749.00 151,669.28 001-565-50010 Planning Commission Salaries 5,000.00 5,000.00 1,400.00 001-565-50030 Hourly Employee 39,814.00 39,814.00 16,508.97 001-558-73500 Equipment 18,000.00 18,000.00 3,070.01
001-558-74100 Improvements 25,000.00 25,000.00 3,000.00 Category: 700 - Capital Total: 70,000.00 70,000.00 6,070.01 Department: 558 - PUBLIC WORKS - GENERAL Total: 899,747.00 899,747.00 420,037.22 Budget Report For Fiscal: 2023-2024 Period Ending: 12/31/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity

Percent
Used
-1,112,954.00 0.00%
-1,112,954.00 0.00%
-1,697,098.68 27.80%
208,910.78 45.89%
2,555.81 54.35%
535.85 0.21%
25,884.39 47.83%

26.86 99.82%
31,032.56 47.83%
11,634.66 45.69%
190.94 47.83%
280,771.85 47.80%
-288.40 103.07%

45.67 99.78%
3,333.34 66.67%
1,217.84 18.81%
240.34 98.74%
3,705.09 63.68%
51,473.29 65.68%
-6,700.82 183.76%
1,800.00 0.00%
2,973.21 25.67%
163,179.44 52.05%
44,168.35 21.13%
250.00 0.00%

0.00 100.00%
14,154.11 60.35%
2,000.00 0.00%
1,173.37 41.33%
2,615.30 47.69%
3,074.99 31.67%
14,366.02 54.82%
28,700.19 55.16%
4,764.18 56.69%

0.65 100.00%
12,142.04 69.64%
3,036.82 13.23%
3,034.99 24.13%
286,100.00 0.00%
562,195.00 0.50%
1,202,755.01 32.04%
25,000.00 0.00%
18,000.00 0.00%
43,000.00 0.00%
1,526,526.86 35.31%
1,526,526.86 35.31%
-170,571.82 0.00%
Expense Total: 2,325,604.00 2,350,604.00 824,077.14
Fund: 005 - Sewer Fund Surplus (Deficit): 0.00 0.00 -170,571.82 2/12/2024 9:01:15 AM Page 8 of 17
Category: 700 - Capital
005-701-73100 Vehicles 25,000.00 25,000.00 0.00
005-701-73500 Equipment 18,000.00 18,000.00 0.00
Category: 700 - Capital Total: 43,000.00 43,000.00 0.00 Department: 701 - WASTEWATER Total: 2,325,604.00 2,350,604.00 824,077.14 005-701-67705 Telephone 4,000.00 4,000.00 965.01
005-701-68110 Depreciation 286,100.00 286,100.00 0.00
005-701-69100 Transfer to Other Funds 565,000.00 565,000.00 2,805.00 Category: 600 - Operating & Maintenance Total: 1,744,729.00 1,769,729.00 566,973.99 005-701-61280 Fuel - Vehicles 11,000.00 11,000.00 6,235.82 005-701-67545 Principal and Interest 58,679.00 58,679.00 58,678.35 005-701-67575 Regulatory Compliance 40,000.00 40,000.00 27,857.96 005-701-67600 Safety Equipment 3,500.00 3,500.00 463.18 005-701-61131 Postage 5,000.00 5,000.00 2,384.70
005-701-61140 Operational Supplies 4,500.00 4,500.00 1,425.01 005-701-61211 Utilities - Water 31,800.00 31,800.00 17,433.98 005-701-61241 Utilities - Electric 64,000.00 64,000.00 35,299.81 005-701-60905 CalPERS Unfunded Accrued Liability 0.00 25,000.00 25,000.00 005-701-61111 Chemicals / Analysis 35,700.00 35,700.00 21,545.89 005-701-61127 Tools 2,000.00 2,000.00 0.00
005-701-61130 Office Supplies 2,000.00 2,000.00 826.63
005-701-60710 Travel & Training 4,000.00 4,000.00 1,026.79 005-701-60800 Contract Services 340,300.00 340,300.00 177,120.56 005-701-60830 Contract Services-Engineering 56,000.00 56,000.00 11,831.65 005-701-60900 Miscellaneous 250.00 250.00 0.00
005-701-60211 Data Processing Contract Maint 10,200.00 10,200.00 6,494.91 005-701-60250 Maintenance / Repair 150,000.00 150,000.00 98,526.71 005-701-60270 Maintenance - Vehicles 8,000.00 8,000.00 14,700.82 005-701-60650 Membership & Publications 1,800.00 1,800.00 0.00 005-701-50610 Insurance - Property 21,000.00 21,000.00 20,954.33 005-701-60021 Audit 10,000.00 10,000.00 6,666.66
005-701-60131 Laundry / Uniforms 1,500.00 1,500.00 282.16 005-701-60210 Computer Maintenance &Software 19,000.00 19,000.00 18,759.66 005-701-50410 Employer Paid DCP 21,423.00 21,423.00 9,788.34 005-701-50500 Group Life Ins Benefit 366.00 366.00 175.06 Category: 500 - Employee Services Total: 537,875.00 537,875.00 257,103.15 Category: 600 - Operating & Maintenance
005-701-50600 Insurance - Liability 9,400.00 9,400.00 9,688.40 005-701-50130 UI & Employee Training Tax 537.00 537.00 1.15 005-701-50200 PERS Retirement 49,612.00 49,612.00 23,727.61 005-701-50300 Workers Compensation 14,750.00 14,750.00 14,723.14 005-701-50400 Medical Benefit 59,489.00 59,489.00 28,456.44 Revenue Total: 2,325,604.00 2,350,604.00 653,505.32
Expense
Department: 701 - WASTEWATER
Category: 500 - Employee Services
005-701-50000 Salaries 386,099.00 386,099.00 177,188.22 005-701-50120 Employer SS/MC 5,599.00 5,599.00 3,043.19 Budget Report For Fiscal: 2023-2024 Period Ending: 12/31/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Category: 495 - Client Review
005-49652 Transfer from Reserves 1,087,954.00 1,112,954.00 0.00 Category: 495 - Client Review Total: 1,087,954.00 1,112,954.00 0.00

Percent
Used
59,536.40 0.00%
59,536.40 0.00%
-315,000.00 0.00%
-315,000.00 0.00%
-255,463.60 18.90%
15,000.00 0.00%
15,000.00 0.00%
15,000.00 0.00%
169,760.91 43.41%
169,760.91 43.41%
169,760.91 43.41%
184,760.91 41.35%
-70,702.69 0.00%
-360.00 44.62%
2,719.56 154.39%
10,611.14 224.84%
-1,023,352.16 57.90%
1,152.00 0.00%

40.00 300.00%
250.00 115.63%
-1,008,939.46 58.76%

40.00 0.00%

40.00 0.00%
8,990.63 117.98%
8,990.63 117.98%
-1,437,419.00 0.00%
-1,437,419.00 0.00%
-2,437,327.83 38.05%
140,619.61 47.62%
1,705.39 56.20%
388.85 0.29%
14,255.76 49.94%

22.76 99.77%
21,011.98 50.98%
020-601-50410 Employer Paid DCP 15,164.00 15,164.00 6,929.32 8,234.68 45.70% 2/12/2024 9:01:15 AM Page 9 of 17
020-601-50130 UI & Employee Training Tax 390.00 390.00 1.15 020-601-50200 PERS Retirement 28,479.00 28,479.00 14,223.24 020-601-50300 Workers Compensation 9,750.00 9,750.00 9,727.24 020-601-50400 Medical Benefit 42,867.00 42,867.00 21,855.02 Revenue Total: 3,801,678.00 3,934,089.00 1,496,761.17
Expense
Department: 601 - WATER
Category: 500 - Employee Services
020-601-50000 Salaries 268,484.00 268,484.00 127,864.39 020-601-50120 Employer SS/MC 3,894.00 3,894.00 2,188.61 Category: 490 - Use of Monies & Properties
020-44105 Interest 50,000.00 50,000.00 58,990.63
Category: 490 - Use of Monies & Properties Total: 50,000.00 50,000.00 58,990.63 Category: 495 - Client Review
020-49661 Transfer from Reserves 1,305,008.00 1,437,419.00 0.00 Category: 495 - Client Review Total: 1,305,008.00 1,437,419.00 0.00 020-49656 Hydrant Permits 1,600.00 1,600.00 1,850.00
Category: 440 - Charges for Current Services Total: 2,446,670.00 2,446,670.00 1,437,730.54 Category: 442 - Misc
020-44250 Miscellaneous 0.00 0.00 40.00
Category: 442 - Misc Total: 0.00 0.00 40.00
020-44210 Bulk Water 8,500.00 8,500.00 19,111.14
020-44215 Sales 2,430,900.00 2,430,900.00 1,407,547.84
020-44220 Meter Service Installation 0.00 0.00 1,152.00 020-44240 Service Reinstatement Fee 20.00 20.00 60.00
Expense Total: 315,000.00 315,000.00 130,239.09
Fund: 006 - Wastewater Capital Surplus (Deficit): 0.00 0.00 -70,702.69 Fund: 020 - Water Fund
Revenue
Category: 440 - Charges for Current Services
020-44120 Set-Up Fees 650.00 650.00 290.00
020-44125 Late Charges 5,000.00 5,000.00 7,719.56
Department: 701 - WASTEWATER Total: 15,000.00 15,000.00 0.00 Department: 702 - Sewer Collections System Cleaning
Category: 600 - Operating & Maintenance
006-702-69100 Transfer to Other Funds 300,000.00 300,000.00 130,239.09 Category: 600 - Operating & Maintenance Total: 300,000.00 300,000.00 130,239.09 Department: 702 - Sewer Collections System Cleaning Total: 300,000.00 300,000.00 130,239.09 Category: 495 - Client Review Total: 315,000.00 315,000.00 0.00 Revenue Total: 315,000.00 315,000.00 59,536.40
Expense
Department: 701 - WASTEWATER
Category: 600 - Operating & Maintenance
006-701-68110 Depreciation 15,000.00 15,000.00 0.00
Category: 600 - Operating & Maintenance Total: 15,000.00 15,000.00 0.00 Fund: 006 - Wastewater Capital
Revenue
Category: 441 - Wastewater Enterprise
006-44115 Connection Fees 0.00 0.00 59,536.40
Category: 441 - Wastewater Enterprise Total: 0.00 0.00 59,536.40 Category: 495 - Client Review
006-49729 Transfer from Sewer Fund 315,000.00 315,000.00 0.00 Budget Report For Fiscal: 2023-2024 Period Ending: 12/31/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity

Percent
Used
138.19 48.05%
186,377.22 49.53%
-288.40 103.07%

45.67 99.78%
3,333.34 66.67%
1,314.71 12.35%
1,068.32 95.03%
3,705.08 63.68%
52,148.72 34.81%
-6,494.88 192.78%
1,058.00 64.73%
3,880.59 36.59%
117,222.62 31.85%
71,870.85 11.81%
238.26 4.70%

0.00 100.00%
13,828.04 66.11%
2,800.19 8.49%
1,255.34 37.23%
2,700.02 46.00%
1,224.83 18.34%
10,408.17 30.61%
12,978.96 85.20%
4,764.18 56.69%

0.35 100.00%
1,814.97 92.74%
2,645.08 24.43%
28,985.09 18.81%
566,620.41 44.34%
2,902.58 25.57%
200,000.00 0.00%
1,230,925.64 20.76%
2,332,956.73 34.22%
18,000.00 0.00%
18,000.00 0.00%
2,537,333.95 35.50%
2,547,113.46 35.26%
100,006.12 0.00%
22,785.00 0.00%
22,785.00 0.00%
-385,000.00 0.00%
-385,000.00 0.00%
-362,215.00 5.92%
35,000.00 0.00%
35,000.00 0.00%
35,000.00 0.00%
Category: 600 - Operating & Maintenance Total: 35,000.00 35,000.00 0.00 Department: 601 - WATER Total: 35,000.00 35,000.00 0.00 2/12/2024 9:01:15 AM Page 10 of 17
021-49732 Transfer from Water Fund 385,000.00 385,000.00 0.00 Category: 495 - Client Review Total: 385,000.00 385,000.00 0.00 Revenue Total: 385,000.00 385,000.00 22,785.00
Expense
Department: 601 - WATER
Category: 600 - Operating & Maintenance
021-601-68110 Depreciation 35,000.00 35,000.00 0.00
Fund: 020 - Water Fund Surplus (Deficit): 0.00 0.00 100,006.12 Fund: 021 - Water Capital
Revenue
Category: 442 - Misc
021-44115 Connection Fees 0.00 0.00 22,785.00
Category: 442 - Misc Total: 0.00 0.00 22,785.00
Category: 495 - Client Review
Category: 700 - Capital
020-601-73500 Equipment 18,000.00 18,000.00 0.00
Category: 700 - Capital Total: 18,000.00 18,000.00 0.00 Department: 601 - WATER Total: 3,801,678.00 3,934,089.00 1,396,755.05 Expense Total: 3,801,678.00 3,934,089.00 1,386,975.54
020-601-67705 Telephone 3,900.00 3,900.00 997.42
020-601-68110 Depreciation 200,000.00 200,000.00 0.00
020-601-69100 Transfer to Other Funds 1,446,004.00 1,553,415.00 322,489.36 Category: 600 - Operating & Maintenance Total: 3,414,384.00 3,546,795.00 1,213,838.27 020-601-67575 Regulatory Compliance 25,000.00 25,000.00 23,185.03 020-601-67600 Safety Equipment 3,500.00 3,500.00 854.92 020-601-67610 Santa Ynez River Appropriation 35,700.00 35,700.00 6,714.91 020-601-67635 State Water Project 1,018,000.00 1,018,000.00 451,379.59 020-601-61240 Meter Expense 15,000.00 15,000.00 4,591.83 020-601-61241 Utilities - Electric 87,700.00 87,700.00 74,721.04 020-601-61280 Fuel - Vehicles 11,000.00 11,000.00 6,235.82 020-601-67545 Principal & Interest 92,750.00 92,750.00 92,749.65 020-601-61127 Tools 3,060.00 3,060.00 259.81
020-601-61130 Office Supplies 2,000.00 2,000.00 744.66
020-601-61131 Postage 5,000.00 5,000.00 2,299.98
020-601-61140 Operational Supplies 1,500.00 1,500.00 275.17 020-601-60830 Contract Services-Engineering 81,500.00 81,500.00 9,629.15 020-601-60900 Miscellaneous 250.00 250.00 11.74
020-601-60905 CalPERS Unfunded Accrued Liability 0.00 25,000.00 25,000.00 020-601-61111 Chemicals / Analysis 40,800.00 40,800.00 26,971.96 020-601-60270 Maintenance - Vehicles 7,000.00 7,000.00 13,494.88 020-601-60650 Membership & Publications 3,000.00 3,000.00 1,942.00 020-601-60710 Travel & Training 6,120.00 6,120.00 2,239.41 020-601-60800 Contract Services 172,000.00 172,000.00 54,777.38 020-601-60131 Laundry / Uniforms 1,500.00 1,500.00 185.29 020-601-60210 Computer Maintenance &Software 21,500.00 21,500.00 20,431.68 020-601-60211 Data Processing Contract Maint 10,200.00 10,200.00 6,494.92 020-601-60250 Maintenance / Repair 80,000.00 80,000.00 27,851.28 Category: 500 - Employee Services Total: 369,294.00 369,294.00 182,916.78 Category: 600 - Operating & Maintenance
020-601-50600 Insurance - Liability 9,400.00 9,400.00 9,688.40 020-601-50610 Insurance - Property 21,000.00 21,000.00 20,954.33 020-601-60021 Audit 10,000.00 10,000.00 6,666.66
Budget Report For Fiscal: 2023-2024 Period Ending: 12/31/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
020-601-50500 Group Life Ins Benefit 266.00 266.00 127.81

Percent
Used
346,698.31 0.94%
346,698.31 0.94%
346,698.31 0.94%
381,698.31 0.86%
19,483.31 0.00%
164.00 0.00%
164.00 0.00%
-3,794.81 34.57%
-3,794.81 34.57%
-3,630.81 37.40%
3,000.00 0.00%
3,000.00 0.00%
3,000.00 0.00%
3,000.00 0.00%
-630.81 77.47%
105.00 0.00%
105.00 0.00%

15.43 103.86%

15.43 103.86%
120.43 130.11%
120.43 130.11%
-66,304.00 0.00%
-66,304.00 0.00%
-70,000.00 0.00%
-75,250.60 40.89%
-18,171.24 46.23%
-11,579.11 47.31%
-18,866.48 53.52%

0.00 100.00%
-25,257.80 50.51%
-219,125.23 36.80%
1,000.39 116.67%
1,000.39 116.67%
-284,428.84 32.12%
2/12/2024 9:01:15 AM Page 11 of 17
Category: 471 - Gas Tax Total: 346,705.00 346,705.00 127,579.77 Category: 490 - Use of Monies & Properties
025-44105 Interest 6,000.00 6,000.00 7,000.39
Category: 490 - Use of Monies & Properties Total: 6,000.00 6,000.00 7,000.39 Revenue Total: 419,009.00 419,009.00 134,580.16
025-47125 Gas Tax 2106 21,978.00 21,978.00 10,398.89
025-47130 Gas Tax 2107 40,591.00 40,591.00 21,724.52
025-47135 Gas Tax 2107.5 2,000.00 2,000.00 2,000.00
025-47140 Gas Tax 2103/R & T 7360 51,033.00 51,033.00 25,775.20 Category: 440 - Charges for Current Services Total: 66,304.00 66,304.00 0.00 Category: 471 - Gas Tax
025-47110 Surface Transportation Program 70,000.00 70,000.00 0.00 025-47116 SB1 - Local Streets & Roads 127,309.00 127,309.00 52,058.40 025-47120 Gas Tax 2105 33,794.00 33,794.00 15,622.76
Category: 490 - Use of Monies & Properties Total: 400.00 400.00 415.43 Revenue Total: 400.00 400.00 520.43
Fund: 024 - Traffic Mitigation Fund Total: 400.00 400.00 520.43 Fund: 025 - Gas Tax Fund
Revenue
Category: 440 - Charges for Current Services
025-44040 Transfer from Reserves 66,304.00 66,304.00 0.00 Revenue
Category: 470 - Traffic Mitigation
024-47010 Traffic Mitigation Fees 0.00 0.00 105.00
Category: 470 - Traffic Mitigation Total: 0.00 0.00 105.00 Category: 490 - Use of Monies & Properties
024-44105 Interest 400.00 400.00 415.43
Category: 600 - Operating & Maintenance Total: 3,000.00 3,000.00 0.00 Department: 580 - HOUSING Total: 3,000.00 3,000.00 0.00 Expense Total: 3,000.00 3,000.00 0.00
Fund: 023 - Housing Fees Surplus (Deficit): 2,800.00 2,800.00 2,169.19 Fund: 024 - Traffic Mitigation Fund
023-44105 Interest 5,800.00 5,800.00 2,005.19
Category: 490 - Use of Monies & Properties Total: 5,800.00 5,800.00 2,005.19 Revenue Total: 5,800.00 5,800.00 2,169.19
Expense
Department: 580 - HOUSING
Category: 600 - Operating & Maintenance
023-580-67470 Mobile Home Repair 3,000.00 3,000.00 0.00 Fund: 021 - Water Capital Surplus (Deficit): 0.00 0.00 19,483.31 Fund: 023 - Housing Fees
Revenue
Category: 443 - Housing
023-44310 Housing Fees 0.00 0.00 164.00
Category: 443 - Housing Total: 0.00 0.00 164.00
Category: 490 - Use of Monies & Properties
Department: 602 - Reservoirs 1 & 2 (FY 13/14)
Category: 600 - Operating & Maintenance
021-602-69100 Transfer to Other Funds 350,000.00 350,000.00 3,301.69 Category: 600 - Operating & Maintenance Total: 350,000.00 350,000.00 3,301.69 Department: 602 - Reservoirs 1 & 2 (FY 13/14) Total: 350,000.00 350,000.00 3,301.69 Expense Total: 385,000.00 385,000.00 3,301.69
Budget Report For Fiscal: 2023-2024 Period Ending: 12/31/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity

Percent
Used
49,640.85 41.60%
1,235.00 91.77%
20,000.00 0.00%
2,000.00 0.00%
82,114.18 40.27%
248,924.52 16.19%
248,924.52 16.19%
321,800.37 23.20%
-9,080.00 0.00%
-9,080.00 0.00%
-9,080.00 0.00%
312,720.36 25.37%
28,291.52 0.00%
-2,867.83 48.36%
-2,867.83 48.36%
-40,646.00 0.00%
-40,646.00 0.00%
336.72 108.86%
336.72 108.86%
-97,000.00 0.00%
-97,000.00 0.00%
-140,177.11 4.64%
65,000.00 0.00%
10,000.04 50.00%
2,000.00 0.00%
50,000.00 0.00%
127,000.04 7.30%
10,000.00 0.00%
10,000.00 0.00%
137,000.04 6.80%
137,000.04 6.80%
-3,177.07 0.00%
2/12/2024 9:01:15 AM Page 12 of 17
Category: 700 - Capital Total: 10,000.00 10,000.00 0.00 Department: 559 - TDA GRANT Total: 147,000.00 147,000.00 9,999.96 Expense Total: 147,000.00 147,000.00 9,999.96
Fund: 027 - Local Transportation Fund Surplus (Deficit): 0.00 0.00 -3,177.07 027-559-67685 SYVT Dial-A-Ride Subsidy 2,000.00 2,000.00 0.00 027-559-69400 Transfer to Reserves 50,000.00 50,000.00 0.00 Category: 600 - Operating & Maintenance Total: 137,000.00 137,000.00 9,999.96 Category: 700 - Capital
027-559-77000 Transfer to Other Funds for CIPs 10,000.00 10,000.00 0.00 Category: 495 - Client Review Total: 97,000.00 97,000.00 0.00 Revenue Total: 147,000.00 147,000.00 6,822.89
Expense
Department: 559 - TDA GRANT
Category: 600 - Operating & Maintenance
027-559-67115 Breeze Extension Pilot 65,000.00 65,000.00 0.00 027-559-67445 Lompoc- Wine Country Express 20,000.00 20,000.00 9,999.96 Category: 474 - Transportation Planning Total: 40,646.00 40,646.00 0.00 Category: 490 - Use of Monies & Properties
027-44105 Interest 3,800.00 3,800.00 4,136.72
Category: 490 - Use of Monies & Properties Total: 3,800.00 3,800.00 4,136.72 Category: 495 - Client Review
027-49690 Transfer from Other Funds 97,000.00 97,000.00 0.00 Revenue
Category: 473 - Local Transportation
027-47310 LTF - Bikeways 5,554.00 5,554.00 2,686.17
Category: 473 - Local Transportation Total: 5,554.00 5,554.00 2,686.17 Category: 474 - Transportation Planning
027-47415 Transfer from General Fund 40,646.00 40,646.00 0.00 Category: 600 - Operating & Maintenance Total: 0.00 0.00 9,080.00 Department: 557 - PUBLIC WORKS - ENGINEERING Total: 0.00 0.00 9,080.00 Expense Total: 419,009.00 419,009.00 106,288.64
Fund: 025 - Gas Tax Fund Surplus (Deficit): 0.00 0.00 28,291.52 Fund: 027 - Local Transportation Fund
Category: 700 - Capital
025-554-77000 Capital Outlay 297,009.00 297,009.00 48,084.48 Category: 700 - Capital Total: 297,009.00 297,009.00 48,084.48 Department: 554 - TRAFFIC SAFETY Total: 419,009.00 419,009.00 97,208.63 Department: 557 - PUBLIC WORKS - ENGINEERING
Category: 600 - Operating & Maintenance
025-557-60800 Contract Services 0.00 0.00 9,080.00
025-554-60830 Contract Services - Engineering 15,000.00 15,000.00 13,765.00 025-554-67265 Encroachment Permit Processing 20,000.00 20,000.00 0.00 025-554-67695 Annual Street Report 2,000.00 2,000.00 0.00 Category: 600 - Operating & Maintenance Total: 122,000.00 122,000.00 49,124.15 Budget Report For Fiscal: 2023-2024 Period Ending: 12/31/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Expense
Department: 554 - TRAFFIC SAFETY
Category: 600 - Operating & Maintenance
025-554-60800 Contract Services 85,000.00 85,000.00 35,359.15

Percent
Used
-45,000.00 0.00%
-45,000.00 0.00%
-104.59 65.14%
-104.59 65.14%
-45,104.59 0.43%
25,045.85 44.34%
25,045.85 44.34%
25,045.85 44.34%
25,045.85 44.34%
-20,058.74 -6586.25%
-257,036.06 42.23%
-257,036.06 42.23%
4,185.70 159.80%
4,185.70 159.80%
-769,470.00 0.00%
-769,470.00 0.00%
-1,022,320.36 16.30%
97,000.00 0.00%
97,000.00 0.00%
858,954.33 23.61%
858,954.33 23.61%
955,954.33 21.73%
955,954.33 21.73%
-66,366.03 0.00%
-845,880.00 31.11%
-845,880.00 31.11%
-2,315.86 81.47%
-2,315.86 81.47%
-848,195.86 31.62%
032-44105 Interest 12,500.00 12,500.00 10,184.14
Category: 490 - Use of Monies & Properties Total: 12,500.00 12,500.00 10,184.14 Revenue Total: 1,240,448.00 1,240,448.00 392,252.14
2/12/2024 9:01:15 AM Page 13 of 17
Fund: 031 - Measure A Surplus (Deficit): 0.00 0.00 -66,366.03 Fund: 032 - American Rescue Plan Act Fund
Revenue
Category: 430 - Revenues From Other Agencies
032-43060 ARPA Funding 1,227,948.00 1,227,948.00 382,068.00 Category: 430 - Revenues From Other Agencies Total: 1,227,948.00 1,227,948.00 382,068.00 Category: 490 - Use of Monies & Properties
031-560-77000 Capital Outlay 906,518.00 1,124,381.00 265,426.67 Category: 700 - Capital Total: 906,518.00 1,124,381.00 265,426.67 Department: 560 - MEASURE A Total: 1,003,518.00 1,221,381.00 265,426.67 Expense Total: 1,003,518.00 1,221,381.00 265,426.67
Revenue Total: 1,003,518.00 1,221,381.00 199,060.64
Expense
Department: 560 - MEASURE A
Category: 600 - Operating & Maintenance
031-560-69100 Transfer to Other Funds 97,000.00 97,000.00 0.00 Category: 600 - Operating & Maintenance Total: 97,000.00 97,000.00 0.00 Category: 700 - Capital
031-44105 Interest 7,000.00 7,000.00 11,185.70
Category: 490 - Use of Monies & Properties Total: 7,000.00 7,000.00 11,185.70 Category: 495 - Client Review
031-49736 Transfer from Reserves 551,607.00 769,470.00 0.00 Category: 495 - Client Review Total: 551,607.00 769,470.00 0.00 Fund: 029 - Transportation Planning Surplus (Deficit): 300.00 300.00 -19,758.74 Fund: 031 - Measure A
Revenue
Category: 475 - Measure A
031-47510 Measure A 444,911.00 444,911.00 187,874.94
Category: 475 - Measure A Total: 444,911.00 444,911.00 187,874.94 Category: 490 - Use of Monies & Properties
029-557-60800 Contract Services 45,000.00 45,000.00 19,954.15 Category: 600 - Operating & Maintenance Total: 45,000.00 45,000.00 19,954.15 Department: 557 - PUBLIC WORKS - ENGINEERING Total: 45,000.00 45,000.00 19,954.15 Expense Total: 45,000.00 45,000.00 19,954.15
Category: 490 - Use of Monies & Properties
029-44105 Interest 300.00 300.00 195.41
Category: 490 - Use of Monies & Properties Total: 300.00 300.00 195.41 Revenue Total: 45,300.00 45,300.00 195.41
Expense
Department: 557 - PUBLIC WORKS - ENGINEERING
Category: 600 - Operating & Maintenance
Budget Report For Fiscal: 2023-2024 Period Ending: 12/31/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Fund: 029 - Transportation Planning
Revenue
Category: 474 - Transportation Planning
029-47410 STA Funding 45,000.00 45,000.00 0.00
Category: 474 - Transportation Planning Total: 45,000.00 45,000.00 0.00

Percent
Used
846,629.98 31.10%
846,629.98 31.10%
846,629.98 31.10%
846,629.98 31.10%
-1,565.86 86.67%
-248,924.51 16.19%
-4,175,947.32 5.04%
-858,954.33 23.61%
-416,955.91 24.19%
-1,192,623.95 21.46%
-10,000.00 0.00%
-846,629.98 31.10%
-7,750,036.00 15.08%
-7,750,036.00 15.08%
40,000.00 0.00%
40,000.00 0.00%
40,000.00 0.00%
13,090.00 73.82%
13,090.00 73.82%
13,090.00 73.82%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
125,000.00 0.00%
125,000.00 0.00%
125,000.00 0.00%
40,000.00 0.00%
40,000.00 0.00%
40,000.00 0.00%
80,000.00 0.00%
80,000.00 0.00%
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 2/12/2024 9:01:15 AM Page 14 of 17
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: 217 - River View Park Basketball Court Resurfacing Category: 700 - Capital
092-217-74100 Construction and Improvement 80,000.00 80,000.00 0.00 Department: 212 - The Avenue Median 3 Improvement
Category: 700 - Capital
092-212-70000 Conceptual Plan and Feasibility 125,000.00 125,000.00 0.00 Category: 700 - Capital Total: 125,000.00 125,000.00 0.00 Department: 212 - The Avenue Median 3 Improvement Total: 125,000.00 125,000.00 0.00 Department: 214 - City Hall Generator/Electrical Replacement Category: 700 - Capital
Department: 205 - City Hall Repairs Total: 50,000.00 50,000.00 36,910.00 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 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 36,910.00 Category: 700 - Capital Total: 50,000.00 50,000.00 36,910.00 092-49734 Transfer from ARPA Fund 1,228,698.00 1,228,698.00 382,068.02 Category: 495 - Client Review Total: 8,779,154.00 9,126,178.00 1,376,142.00 Revenue Total: 8,779,154.00 9,126,178.00 1,376,142.00
Expense
Department: 102 - Storm Drain Outfall Repairs and Re-Establishment Category: 700 - Capital
092-102-71500 Project Management/Inspection 40,000.00 40,000.00 0.00 092-49728 Transfer from Measure A 906,518.00 1,124,381.00 265,426.67 092-49729 Transfer from Sewer Fund 550,000.00 550,000.00 133,044.09 092-49732 Transfer from Water Fund 1,411,004.00 1,518,415.00 325,791.05 092-49733 Trsfr from Local Trans Fund 10,000.00 10,000.00 0.00 Expense Total: 1,228,698.00 1,228,698.00 382,068.02
Fund: 032 - American Rescue Plan Act Fund Surplus (Deficit): 11,750.00 11,750.00 10,184.14 Fund: 092 - Capital Improvement Proj Fund
Revenue
Category: 495 - Client Review
092-49726 Transfer from Gas Tax Fund 297,009.00 297,009.00 48,084.49 092-49727 Transfer from General Fund 4,375,925.00 4,397,675.00 221,727.68 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity
Expense
Department: 567 - ARPA
Category: 700 - Capital
032-567-77000 Transfers out to CIP 1,228,698.00 1,228,698.00 382,068.02 Category: 700 - Capital Total: 1,228,698.00 1,228,698.00 382,068.02 Department: 567 - ARPA Total: 1,228,698.00 1,228,698.00 382,068.02 Budget Report For Fiscal: 2023-2024 Period Ending: 12/31/2023

Percent
Used
79,902.50 20.10%
100,000.00 0.00%
1,200,000.00 0.00%
1,379,902.50 1.44%
1,379,902.50 1.44%
45,339.25 35.23%
74,722.47 0.37%
1,400,000.00 0.00%
1,520,061.72 1.61%
1,520,061.72 1.61%
101,750.00 0.00%
101,750.00 0.00%
101,750.00 0.00%
-163.61 101.26%
308,390.70 2.57%
50,000.00 0.00%
200,000.00 0.00%
558,227.09 3.66%
558,227.09 3.66%
50,000.00 0.00%
50,000.00 0.00%
50,000.00 0.00%
75,000.00 0.00%
71,500.00 15.88%
370,759.85 51.08%
517,259.85 43.65%
517,259.85 43.65%
78,900.00 1.38%
69,735.00 12.83%
640,000.00 0.00%
788,635.00 1.42%
788,635.00 1.42%
29,900.00 40.20%
29,900.00 40.20%
Department: 401 - River View Total: 50,000.00 50,000.00 20,100.00 29,900.00 40.20% 2/12/2024 9:01:15 AM Page 15 of 17
Category: 700 - Capital Total: 800,000.00 800,000.00 11,365.00 Department: 322 - Road Maintenance (2023-24) Total: 800,000.00 800,000.00 11,365.00 Department: 401 -River View Park Misc. Improvements
Category: 700 - Capital
092-401-74100 Construction and Improvements 50,000.00 50,000.00 20,100.00 Category: 700 - Capital Total: 50,000.00 50,000.00 20,100.00 Department: 321 - Road Maintenance (2022/23) Total: 700,000.00 917,863.00 400,603.15 Department: 322 - Road Maintenance (2023-24)
Category: 700 - Capital
092-322-70005 Design and Permitting (2023/24) 80,000.00 80,000.00 1,100.00 092-322-71500 Project Management & Inspection (2023/24) 80,000.00 80,000.00 10,265.00 092-322-74100 Construction and Improvement (2023/24) 640,000.00 640,000.00 0.00 092-321-70005 Design and Permitting (2022/23) 75,000.00 75,000.00 0.00 092-321-71500 Road Maintenance (2022/23) 85,000.00 85,000.00 13,500.00 092-321-74100 Construction/Improvements (2022/23) 540,000.00 757,863.00 387,103.15 Category: 700 - Capital Total: 700,000.00 917,863.00 400,603.15 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: 321 - Road Maintenance (2022/23)
Category: 700 - Capital
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: 579,452.00 579,452.00 21,224.91 Department: 307 - McMurray Road Widening/TS (13/14) Total: 579,452.00 579,452.00 21,224.91 Category: 700 - Capital Total: 80,000.00 101,750.00 0.00 Department: 222 - Village Park Improvements Total: 80,000.00 101,750.00 0.00 Department: 307 - McMurray Road Widening/TS (13/14)
Category: 700 - Capital
092-307-70005 Design and Permitting 12,935.00 12,935.00 13,098.61 092-307-71200 Right of Way Acquistion 316,517.00 316,517.00 8,126.30 092-221-74100 Construction/Improvements 1,400,000.00 1,400,000.00 0.00 Category: 700 - Capital Total: 1,545,000.00 1,545,000.00 24,938.28 Department: 221 - Willemsen House Renovation Total: 1,545,000.00 1,545,000.00 24,938.28 Department: 222 - Village Park Improvements
Category: 700 - Capital
092-222-74100 Village Park Improvements 80,000.00 101,750.00 0.00 Category: 700 - Capital Total: 1,400,000.00 1,400,000.00 20,097.50 Department: 220 - Willemsen Parking Lot Total: 1,400,000.00 1,400,000.00 20,097.50 Department: 221 - Willemsen House Renovation
Category: 700 - Capital
092-221-70005 Design and Permitting 70,000.00 70,000.00 24,660.75 092-221-71500 Project Management and Inspections 75,000.00 75,000.00 277.53 Department: 220 - Willemsen Parking Lot
Category: 700 - Capital
092-220-70005 Design and Permitting 100,000.00 100,000.00 20,097.50 092-220-71500 Project Management and Inspection 100,000.00 100,000.00 0.00 092-220-74100 Construction/Improvements 1,200,000.00 1,200,000.00 0.00 Budget Report For Fiscal: 2023-2024 Period Ending: 12/31/2023 Variance
Favorable
(Unfavorable)
Original
Total Budget
Current
Total Budget
Fiscal
Activity