California City City Council
March 2, 2023

Kelly Kulikoff
Mayor
Ronald Smith
Mayor Pro Tem
Jim Creighton
Councilmember
Karen Macedonio
Councilmember
Michael Kulikoff
Councilmember AGENDA

CITY OF CALIFORNIA CITY

CITY COUNCIL/ HOUSING AUTHORITY/ SUCCESSOR AGENCY

SPECIAL MEETING
THURSDAY, MARCH 2, 2023
SPECIAL MEETING @ 4:30PM

COUNCIL CHAMBERS & VIA ZOOM
21000 HACIENDA BLVD., CALIFORNIA CITY, CA 93505
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CALL TO ORDER

PLEDGE OF ALLEGIANCE/ INVOCATION

ROLL CALL
Councilmembers: Kulikoff, Creighton, Macedonio, Mayor Pro Tem Smith, Mayor Kulikoff

ADOPT AGENDA

CONTINUED BUSINESS
CB 1. Proposed Fiscal Year 2022/2023 Budget – Interim City Manager Dr. Jim Hart

Recommendation:

Council discuss and approve the Proposed FY 2022/2023 Budget

ADJOURNMENT
AFFIDAVIT OF POSTING: This agenda was posted on all official City bulletin boards and the City website at least 24 hours prior to the Special meeting. Socorro Chavez, City Clerk 2 March 2, 2023
ITEM NO. CB 1.

COUNCIL AGENDA ITEM
March 2, 2023
PREPARED BY: Dr. Jim Hart, Interim City Manager
SUBJECT: Proposed FY 22-23 City Budget

BACKGROUND/ DISCUSSION
The budget that is being presented comes as a follow-up to the budget that was initially discussed with the City Council in December 2022. During that presentation, the City Council requested that information be brought back (City staffing document) and that formatting on the budget be more easily readable. Additionally, there were some questions regarding the projected surplus on June 30, 2023. Staff has addressed the City Council’s concerns and is presenting an updated budget for consideration to be adopted.

The recommended FY 22-23 budget is based off of the adopted FY 21-22 budget that the City has been using for its guide until an official FY 22-23 budget could be adopted. The proposed FY 22-23 Budget has, essentially, taken the adopted FY 21-22 budget and updated it for actual expenditures during the first 6 months of FY 22-23 and projected revenues and expenditures for the entire FY 22-23. Staff has some recommendations for adjustments to staffing but has not included those costs in this proposed budget since the City Council has not yet approved the recommendations. Staff also has not included expenditures approved by the City Council in January or February, but staff recognizes those approved expenditures need to be added.

Together they have a cost of approximately $125,000 (reed cutting boat and recreation staff).

Adoption of an FY 22-23 budget is important for a few reasons:

1. For financial reporting and auditing there needs to be an adopted budget.

2. For the Off Highway Vehicle grants to continue there needs to be an adopted budget. 3 March 2, 2023

3. To receive allocation for Prop 172 Maintenance of Effort (MOE) certification there needs to be an adopted budget.

4. For City Council planning there needs to be financial information they can rely on for decisions.

5. Staff needs an expenditure model from which to work.

With these reasons in mind, staff strongly recommends that the City Council adopts the FY 22- 23 budget that is presented.

Overall, the budget being presented shows the City in a better financial position than the past few years. Staff understands the importance of maintaining an efficient way to perform their functions and to be fiscally responsible as they make decisions.

The total proposed budget is made up of several fund classifications combined: General Fund, Special Revenue Funds and Enterprise Funds which make up the City’s FY22-23 budget.

Projected Revenues:

The General Fund shows revenues of approximately $7,604,500 The Special Revenue Fund shows revenues of approximately $10,227,900 The Enterprise Fund shows revenues of approximately $7,219,500 There is a Capital Project Fund that show revenues of approximately $225,000 Together staff estimates the total revenues for the City’s FY 22-23 Budget is $25,642,900.

Projected Expenditures:

The funds discussed above also serve as the funds from which the City allocates expenditures.

The General Fund anticipates expenditures of approximately $6,568,130 The Special Revenue Fund anticipates expenditures of approximately $9,990,850 The Enterprise Fund anticipates expenditures of approximately $6,978,040 The Capital Project Fund anticipates expenditures of approximately $225,000 Together staff estimates the total expenses for the City’s FY 22-23 Budget is $23,762,020. 4 March 2, 2023
The overall Special Revenue Funds and Enterprise Funds budgets anticipate a surplus at the end of the fiscal period 6/30/23. Additionally, the City’s General Fund anticipated surplus has already considered the anticipated excess of expenditures over revenues in the Police Budget (334.6k), TDS Golf Course Budget (283.4k), Airport Budget (89k), and OHV Permit Budget (27.8k). Therefore, the City Council has approximately $1,400,000 in surplus General Fund revenue to reserve and/or expend on needed items for the balance of the 22-23 Fiscal Year.

COUNCIL OPTIONS
City Council approves the proposed budget for FY 22-23
City Council continues discussion on the proposed budget for FY 22-23 City Council takes no further action

RECOMMENDATION
Staff is recommending that the City Council consider the following as part of the adoption of this proposed FY 22-23 budget:

1. Reclassification of the Finance Department Accountant to Finance Manager. Both the Finance Director and Budget Analyst positions have been vacant since 2019, and Kenny has been acting as the Finance Director, Accountant, and Budget Analyst in a Finance Manager’s position. He oversees the utility and billing staff, accounts payable staff, and the payroll staff. These duties, while taken on by him, are outside his Accountant classification and it is being recommended that he be reclassified to a Manager position.

2. Reclassification of the OHV Manager to OHV Director. There is a need for Director level positions in the City to be responsive to the Grand Jury Report and the City’s insurance needs. Inge has served in that role taking on all the responsibilities that a director would handle including all the operations and supervision of that department. It is being recommended that she be reclassified to the Director position.

3. Reclassification of the Recreation Supervisor to Parks and Recreation Director. Theresa has served in that role as a Director in that she handles all the functions for the Parks and Recreation Department, including the Parks and Recreation Commission, and performs the duties of a Director. She is fully responsible for the department’s operations and supervision. For similar reasons above, it is recommended that she be reclassified to the Director position.

4. At one time the Fire Chief and Police Chief were in the same salary range (range 56).

However, over time, with the need to adjust the Police Chief salary range upward to hire Police Chiefs, the salary ranges have widened. It is being recommended that the City Council approve adjusting the Fire Chief salary range to be the same as the Police Chief salary range (range 60).

5. Addition of a Deputy Fire Marshall. With the cannabis workload the Fire Chief is taking on, there is need for assistance in the other areas of the department. Funding for the Deputy Fire Marshall has been included in the proposed FY 22-23 budget for 4 monthsMarch, April, May and June. 5 March 2, 2023

6. Addition of 3 Water Operator II’s. There is a need for added expertise in the water operations area. As the City Council is aware, the State has identified the City’s water system as needing upgrading and it is recommended these positions be added. Funding for these positions has been included in the proposed FY 22-23 Water budget.

Staff recommends that the City Council review and approve the proposed FY 22-23 budget and that the City Council approves the recommended reclassifications, funded positions, and the adjustment in the Fire Chief salary range.

ATTACHMENTS
Proposed FY 22-23 Budget – via a separate document
6 March 2, 2023
City of California City
Digital Budget Book
Last updated 02/23/23
City of California City | Budget Book 2023 Page 1
7 March 2, 2023

TABLE OF CONTENTS
Fund Summaries 3
All Funds Summary 4
General Government 14
Special Revenue Funds 40
OHV Grant 46
PS Police Fund 55
PS Fire Fund 65
Housing Fund 70
Aspen Mall 73
Street Fund 75
Reserve Fund 81
Enterprise Funds 82
Water Fund 88
Sewer Fund 95
Airport Fund 100
DAR Fund 104
Capital Funds 108
Appendix 109
Glossary 110
City of California City | Budget Book 2023 Page 2
8 March 2, 2023

FUND SUMMARIES
City of California City | Budget Book 2023 Page 3
9 March 2, 2023
All Funds Summary
Summary
The City of California City is projecting $25.64M of revenue in FY2023, which represents a 11.6% decrease over the prior year.

Budgeted expenditures are projected to decrease by 20.6% or $6.17M to $23.76M in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$10M
$20M
$30M
$40M
City of California City | Budget Book 2023 Page 4
10 March 2, 2023
Revenue by Fund
2023 Revenue by Fund
Special Revenue Funds (39.9%)
General Government (31.1%)
Enterprise Funds (28.2%)
Capital Funds (0.9%)
Budgeted and Historical 2023 Revenue by Fund
Millions
Capital Funds
Enterprise Funds
General Government
Special Revenue Funds
FY2021FY2022FY2023
$0
$5
$10
$15
$20
$25
$30
City of California City | Budget Book 2023 Page 5
11 March 2, 2023
General Government
General Fund $6,776,902 $7,138,878 $2,425,333 $7,604,000 Motor Veh In-Lieu $1,086,488 $744,822 $0 $0
OHV Permit Program Fund $210,602 $166,279 $89,123 $184,000 Police Asset Forfeiture Fund $40 $10 $0 $0
TDS Golf Course $336,397 $174,243 $75,299 $182,500
Total General Government: $8,410,429 $8,224,231 $2,589,755 $7,970,500 Special Revenue Funds
OHV Grants $380,536 $8,971 $34,463 $1,363,000
OHV EMS Grant $2 $1 $0 $0
Police Services $4,371,103 $3,785,053 $1,591,382 $3,367,500 Fire Services $4,302,491 $3,798,471 $1,538,390 $3,418,500 Measure C $1 $0 $0 $0
Measure L $6,730 $1,213 $434 $0
Measure A (Old) $38 $4 $0 $0
Supplemental Law (COPS) $156,727 $161,285 $129,086 $150,000 Public Safety (1/2 Cent Sales) $187,301 $239,624 $86,666 $246,000 Street Fund $667,243 $654,012 $285,746 $1,093,500
AB 109 Fund $0 $1,558 $0 $0
Reserve Funding $0 $2,056,852 $1,698,232 $0
AMMDA Fund $24,978 $42,311 $14,728 $31,900
SDI Fund -$902,350 $0 $0 $0
Housing Corporation Fund $367,824 $713,954 $165,401 $557,500 Successor Agency Trust Fund $1 $0 $0 $0
RDA Successor Agency $1,119,995 $0 $0 $0
Street Capital Projects Fund $313,266 $94,567 $39,309 $0 Total Special Revenue Funds: $10,995,885 $11,557,876 $5,583,837 $10,227,900 Enterprise Funds
Water Fund $4,920,800 $4,404,963 $1,894,051 $4,785,000
Sewer Fund $1,832,044 $1,721,713 $710,325 $1,785,000
Airport Fund $214,493 $198,175 $84,508 $220,500
Dial-A-Ride Fund $181,400 $65,037 $5,513 $429,000
Airport Capital Projects Fund $14,150 $177,007 $0 $0
Water Capital Improvements $766,052 $758,792 $50,048 $0 Total Enterprise Funds: $7,928,938 $7,325,687 $2,744,445 $7,219,500 Capital Funds
General Fund Capital Projects $0 $0 $0 $225,000
Total Capital Funds: $0 $0 $0 $225,000
Total: $27,335,252 $27,107,794 $10,918,037 $25,642,900
Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 6
12 March 2, 2023
Revenues by Source
Projected 2023 Revenues by Source
Taxes (42.9%)
Operating Revenue (26.2%)
Intergovernmental (6.7%)
Licenses & Permits (5.4%)
Grant Revenue (5.3%)
Miscellaneous Revenues (4.5%)
Gas Tax Revenue (4.2%)
Service Charges and Fees (2.6%)
Miscellaneous Proceeds (1.1%)
OHV Permit Program (0.7%)
Fines and Forfeitures (0.3%)
Budgeted and Historical 2023 Revenues by Source
Millions
Special Tax Tranfer Grant Revenues
Capital Project Funding Water Standby Transfer
Fines and Forfeitures OHV Permit Program Miscellaneous Proceeds Service Charges and Fees Gas Tax Revenue Miscellaneous Revenues Grant Revenue Licenses & Permits Intergovernmental
Operating Revenue Taxes
FY2021FY2022FY2023
0 5
10 15
20 25
30 Revenue Source
Taxes $12,336,810 $11,465,241 $3,933,332 $11,007,500
Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 7
13 March 2, 2023
Licenses & Permits $1,632,757 $1,317,058 $703,202 $1,378,000 Intergovernmental $1,662,399 $3,401,597 $2,406,952 $1,729,000 Service Charges and Fees $428,368 $592,154 $225,420 $655,900 Fines and Forfeitures $46,540 $113,501 $19,027 $72,100
Miscellaneous Revenues $1,907,222 $2,056,543 $401,267 $1,152,900 Transfer $304,750 $57,211 $48,689 $54,000
Miscellaneous Proceeds $55,017 $46,335 $17,581 $277,000 Grant Revenue $380,536 $8,971 $34,463 $1,363,000
Special Tax $6,703 $1,199 $434 $0
Gas Tax Revenue $644,008 $636,941 $276,306 $1,068,000
OHV Permit Program $195,907 $153,366 $82,045 $168,000
Operating Revenue $6,471,326 $6,227,312 $2,679,964 $6,717,500 Tranfer $169,441 $0 $0 $0
Grant Revenues $14,150 $177,007 $0 $0
Capital Project Funding $313,266 $94,567 $39,309 $0
Water Standby $766,052 $758,792 $50,048 $0
Total Revenue Source: $27,335,252 $27,107,794 $10,918,037 $25,642,900 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 8
14 March 2, 2023
Expenditures by Fund
2023 Expenditures by Fund
Special Revenue Funds (42%)
Enterprise Funds (29.4%)
General Government (27.6%)
Capital Funds (0.9%)
Budgeted and Historical 2023 Expenditures by Fund
Millions
Capital Funds General Government Enterprise Funds Special Revenue Funds FY2021
FY2022FY2023
0 5
10 15
20 25
30 City of California City | Budget Book 2023 Page 9
15 March 2, 2023
General Government
General Fund $4,640,703 $5,287,508 $3,894,503 $6,201,630 Motor Veh In-Lieu $1,086,488 $744,822 $0 $0
OHV Permit Program Fund $113,155 $362,469 $56,715 $184,000 Police Asset Forfeiture Fund $300 $0 $0 $0
TDS Golf Course $845,119 $455,976 $243,614 $182,500
Public Works Admin Fund - Now fund 10-5117 $0 $4 $0 $0
Successor Agency $22,914 $22,366 $0 $0
Total General Government: $6,708,678 $6,873,146 $4,194,832 $6,568,130 Special Revenue Funds
OHV Grants $532,975 $481,437 $291,322 $963,000
Police Services $3,940,047 $3,670,069 $1,721,917 $3,367,500 Fire Services $3,293,333 $3,338,352 $1,321,940 $3,358,500 Supplemental Law (COPS) $0 $512,850 $0 $305,750
Public Safety (1/2 Cent Sales) $173,206 $354,421 $28,944 $416,650 Street Fund $898,632 $921,481 $514,285 $1,039,400
AB 109 Fund $0 $106,850 $544 $0
AMMDA Fund $8,697 $27,185 $13,383 $31,450
SDI Fund $30,533 $19,786 $19,508 $0
Housing Corporation Fund $443,546 $398,773 $134,739 $508,600 Successor Agency Trust Fund $102 $0 $0 $0
RDA Successor Agency $360,204 $0 $0 $0
Street Capital Projects Fund $420,306 $502,857 $0 $0
Total Special Revenue Funds: $10,101,580 $10,334,061 $4,046,581 $9,990,850 Enterprise Funds
Water Fund $5,162,829 $4,029,125 $1,852,977 $4,747,250
Sewer Fund $1,489,831 $995,309 $454,791 $1,752,850
Airport Fund $372,000 $233,443 $107,458 $220,500
Dial-A-Ride Fund $248,269 $194,298 $92,702 $257,440
Wastewater Cap.Proj.Fund $169,441 $0 $0 $0
Airport Capital Projects Fund $14,150 $161,622 $1,283 $0 Water Capital Improvements $209,521 $59,398 $0 $0
Total Enterprise Funds: $7,666,041 $5,673,194 $2,509,212 $6,978,040 Capital Funds
General Fund Capital Projects $0 $0 $0 $225,000
Total Capital Funds: $0 $0 $0 $225,000
Total: $24,476,300 $22,880,401 $10,750,625 $23,762,020
Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 10
16 March 2, 2023
Expenditures by Function
Budgeted Expenditures by Function
Water Trans / Dist (20%)
Fire Suppression (13%)
General Government & NonDepartmental (11.6%)
General Government & NonSewer Treat / Disp (7.4%) Police Enforcement (10.7%) Streets Maintenance (4.4%)
Planning Department (3%)
Recreating Administration (2.6%)
Building Department (2.3%)
Housing Corporation (2.1%)
OHV Ground Operations - G22 (2%)
Police Dispatch (2%)
Public Safety Augmentation (1.8%)
Facilities Maintenance (1.5%)
Finance (1.3%)
Supplemental Law (COPS) (1.3%)
Fire Code Enforce (1.2%)
Dial-A-Ride (1.1%)
Capital (0.9%)
Human Resources & Risk Management (0.9%)
Airport (0.9%)
Expenditures
City Council $54,419 $25,137 $17,862 $27,300
City Manager $104,266 $76,089 $127,786 $110,650
City Clerk $211,648 $107,317 $54,188 $113,980
City Attorney $6,835 $0 $0 $0
Finance $355,283 $288,952 $282,323 $312,000
City Treasurer $8,339 $7,496 $3,546 $7,500
Human Resources & Risk Management $150,751 $165,645 $171,714 $223,200 City Contracts $8,142 $30,829 $297 $31,000
General Fund Utilities $3,452 $0 $0 $0
Insurance $0 -$25 $532,213 $0
General Government & Non-Departmental $2,432,397 $2,880,661 $1,582,389 $2,750,800 Facilities Maintenance $407,814 $345,581 $167,078 $362,950 Building & Planning Contracts $30 $0 $0 $0
Building Department $178,271 $259,962 $271,286 $538,400 Planning Department $269,044 $555,444 $272,624 $720,500 Medical Marijuana Business / Cannabis $131,807 $151,760 $19,800 $200,000 Planning Commission $4,737 $4,612 $1,218 $16,400
Police Enforcement $3,192,287 $2,883,518 $1,364,802 $2,553,150 Supplemental Law Enforcement (SLESF) $150,154 $154,499 $73,461 $155,100 Supplemental Law (COPS) $0 $512,850 $0 $305,750
Public Safety Augmentation $173,206 $354,421 $28,944 $416,650 Police Dispatch $435,503 $471,057 $206,368 $464,700
Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 11
17 March 2, 2023
Fire Code Enforce $193,952 $260,777 $96,457 $278,200
Police Animal Control $162,103 $160,996 $77,285 $194,550 OHV Permits Program $113,155 $362,469 $56,715 $184,000
Public Safety - AB 109 $0 $106,850 $544 $0
Fire Suppression $3,099,381 $3,077,575 $1,225,484 $3,080,300 OHV LE Grant - G17 $32 $0 $0 $0
OHV Ground Operations - G17 $5,449 $0 $0 $0
OHV LE Grant - G18 $6,800 $0 $0 $0
OHV Ground Operations - G18 $135,227 $0 $0 $0
OHV Education & Safety - G18 $15,154 $0 $0 $0
OHV Planning Grant - G18 $0 $28,815 $51,185 $80,000
OHV Law Enforcement Grant - G19 $9,417 $1,504 $0 $0
OHV Ground Operations - G19 $302,473 $225,178 $0 $0
OHV Education & Safety - G19 $58,423 $28,424 $0 $0
OHV Law Enforcement Grant - G21 $0 $11,529 $418 $25,600 OHV Ground Operations - G21 $0 $185,987 $64,000 $217,100 OHV Law Enforcement Grant - G22 $0 $0 $1,612 $38,500
OHV Education & Safety - G22 $0 $0 $5,050 $120,100
OHV Ground Operations - G22 $0 $0 $169,057 $481,700
Streets Maintenance $865,618 $887,958 $395,720 $1,039,400 Public Works Fleet $31,458 $33,523 $118,179 $0
Streets SDI $1,555 $0 $385 $0
Shop & Garage $41,111 $20,832 $54,756 $68,350
Parks Commission $669 $2,734 $766 $6,100
Recreating Administration $190,987 $291,727 $220,617 $622,800 Pool & Marina $8,620 $43,914 $6,718 $39,000
Tierra del Sol $845,179 $455,976 $243,614 $182,500
Successor Agency $22,914 $22,366 $0 $0
Housing Corporation $443,648 $398,773 $134,739 $508,600 Successor Agency Trust Fund $360,204 $0 $0 $0
Operations & Maintenance $300 $0 $0 $0
Water Admin $710,672 $0 $0 $0
Water Trans / Dist $4,452,157 $4,029,125 $1,852,977 $4,747,250 Public Works Administration $72,019 $28,847 $107,322 $50,700 Sewer Admin $106,694 $0 $0 $0
Sewer Treat / Disp $1,383,137 $995,309 $454,791 $1,752,850 Airport $372,000 $233,443 $107,458 $220,500
Dial-A-Ride $248,269 $194,298 $92,702 $257,440
Streets Capital Projects $420,306 $502,857 $0 $0
Water Capital Improvements $132,821 $2,787 $0 $0
Wastewater Capital Upgrades $169,441 $0 $0 $0
Airport Capital Projects $14,150 $161,622 $1,283 $0
WSF - Nelson & Geribaldi $164 $0 $0 $0
WSF - Neuralia Maintine Expans $562 $0 $0 $0
Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 12
18 March 2, 2023
CCB-Isabella to 72nd $17,239 $0 $0 $0
HTHR-Isabella to 72nd $28,415 $0 $0 $0
84th Water Main Line Replacement $5,525 $0 $0 $0
85th Water Main Line Replacement $3,064 $0 $0 $0
Isabella-CCB to Poppy $21,731 $56,611 $0 $0
AMMDA $8,697 $27,185 $13,383 $31,450
SDI $30,533 $19,786 $19,508 $0
Department 80 $382,477 $404,025 $0 $0
Capital $0 $0 $0 $225,000
Class 20 $704,011 $340,797 $0 $0
Total Expenditures: $24,476,300 $22,880,401 $10,750,625 $23,762,020 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 13
19 March 2, 2023
General Government
Summary
The City of California City is projecting $7.97M of revenue in FY2023, which represents a 4.7% increase over the prior year.

Budgeted expenditures are projected to decrease by 15.9% or $1.24M to $6.57M in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
$10M
City of California City | Budget Book 2023 Page 14
20 March 2, 2023
Revenue by Fund
City of California City | Budget Book 2023 Page 15
21 March 2, 2023
General Fund
Taxes
Property Tax 10-3110 $1,654,000 $1,858,569 $389,670 $2,050,000 Sales & Use Tax 10-3130 $648,370 $686,358 $240,189 $725,000 Franchise Fees 10-3140 $448,779 $482,793 $60,382 $504,000 Cannabis Cultivation Tax 10-3145 $88,260 $181,544 $49,109 $190,000 Transient Occupancy Tax 10-3150 $86,374 $101,830 $25,339 $103,000 Property Transfer Tax 10-3160 $70,606 $81,542 $36,963 $94,000 Cannabis Non-Cultivation Tax 10-3175 $1,040,575 $901,551 $177,684 $940,000 Cannabis Penalties & Interest 10-3180 $1,744 $2,155 $130 $1,500 Total Taxes: $4,038,709 $4,296,342 $979,466 $4,607,500
Licenses & Permits
Business License Tax 10-3210 $37,913 $28,681 $53,695 $35,000 DSA Fees 10-3211 $150 -$85 $1,095 $0
Permit Fee 10-3218 $67,029 $77,400 $35,183 $81,000
Livescan Fees 10-3219 $1,620 $2,385 $0 $0
Cannabis Permits 10-3220 $997,015 $790,465 $394,800 $830,000 Building Permits 10-3221 $468,268 $379,208 $209,669 $400,000 Film Permits 10-3226 $680 $1,555 $0 $500
Total Licenses & Permits: $1,572,676 $1,279,609 $694,442 $1,346,500 Intergovernmental
Motor Vehicle License Fees 10-3313 $10,386 $16,312 $0 $15,000 VLF In Lieu - Property Tax 10-3314 $777,020 $845,940 $492,968 $900,000 Recycling Grant 10-3318 $5,000 $0 $0 $0
Cooling Center Grant (SCE) 10-3325 $170 $0 $0 $0
Cares Act Fund 10-3330 $111,303 $0 $0 $0
Xfer Cannabis Tax Revenue Out 10-3331 -$969,208 $0 $0 $0 EKHCD Grant 10-3333 $0 $5,908 $0 $0
Total Intergovernmental: -$65,328 $868,160 $492,968 $915,000 Service Charges and Fees
Plan Check Fees 10-3414 $110,382 $233,484 $31,069 $215,000 Maps & Publications 10-3415 $51 $75 $11 $100
Encroachment Permit 10-3416 $5,550 $8,800 $7,750 $9,300 Engineering Fees 10-3418 $68,564 $62,714 $36,833 $124,000 Civil Plan Check Fees 10-3419 $0 $375 $132 $400
Aspen Mall Sign Maint Fee 10-3420 $100 $0 $0 $0
Pool & Marina Fees 10-3421 $0 $4,866 $0 $2,500
Swim Lessons 10-3422 $0 $2,040 $0 $1,000
Arts Commission 10-3423 $0 $0 $2,503 $0
Bid Package 10-3426 $1,330 $0 $0 $500
Advertising Fees 10-3435 $1,949 $3,356 $1,305 $4,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 16
22 March 2, 2023
Admin Fee-Waste Management 10-3444 $61,108 $61,108 $16,744 $64,000 Plan Check Reimb 10-3445 $0 $0 $45,512 $0
Total Service Charges and Fees: $249,035 $376,817 $141,858 $421,300 Fines and Forfeitures
Vehicle Code Fines 10-3511 $6,626 $50,623 $2,088 $7,000 Court Fines/Penalties 10-3512 $1,319 $2,650 $2,734 $2,800 Vehicle Impound Fees 10-3522 $2,555 $1,738 $715 $1,800
Vacant Property Registration 10-3532 $360 $280 $240 $500 Total Fines and Forfeitures: $10,860 $55,291 $5,777 $12,100 Miscellaneous Revenues
Recycling Event Revenue 10-3610 $5,355 $5,615 $1,472 $5,800 Fireworks Donations 10-3611 $2,045 $400 $0 $0
Investment Earnings 10-3612 $18,650 $24,946 $7,020 $20,000 GF Donations 10-3613 $10,000 $0 $0 $0
Lake Donations 10-3615 $0 $300 $0 $0
Tortoise Days Donation 10-3619 $0 $500 $0 $0
Land Lease (Cell Towers) 10-3621 $16,982 $12,903 $4,241 $14,200 Land Lease - Cell Tower Sales 10-3622 $0 $0 $3,633 $0
Vending Commission 10-3623 $0 $722 $0 $0
Rental Income 10-3624 -$265 $7,094 $1,330 $3,000
Marina Concessions 10-3628 $0 $1,705 $121 $500
Special Activities 10-3630 -$75 $9,429 $4,647 $10,000
Event Permits 10-3631 $0 $2,500 $0 $500
Holiday Party 10-3635 $0 $3,310 $500 $0
Cannabis Community Donations 10-3645 $2,500 $1,500 $0 $0 Admin-School Impact 10-3682 $37,053 $17,937 $0 $40,000
Admin-Bldg Standards Fee 10-3684 $522 $263 $0 $300
Admin-ROPS SA 10-3686 $64,528 $0 $883 $75,000
Settlement Proceeds 10-3689 $762,702 $0 $0 $0
Cal Card Incentive 10-3690 $2,594 $1,458 $1,350 $2,300
Miscellaneous Revenue 10-3691 $9,724 $155,044 $83,746 $110,000 Total Miscellaneous Revenues: $932,315 $245,624 $108,943 $281,600 Miscellaneous Proceeds
Special Tax Trfr for P & R 10-3971 $38,581 $19,034 $1,881 $20,000 Cash Variance 10-3995 $54 -$1,999 $0 $0
Total Miscellaneous Proceeds: $38,635 $17,035 $1,881 $20,000 Total General Fund: $6,776,902 $7,138,878 $2,425,333 $7,604,000 OHV Permit Program Fund
Miscellaneous Revenues
Investment Earnings 29-3612 $2,185 $555 $0 $700
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 17
23 March 2, 2023
Miscellaneous Revenue 29-3691 $8,300 $11,285 $6,549 $13,500 Transient Lodging 29-3692 $1,130 $0 $300 $1,800
OHV Donations 29-3694 $3,081 $1,073 $229 $0
Total Miscellaneous Revenues: $14,696 $12,913 $7,078 $16,000 OHV Permit Program
Yearly RV Pass Fees 29-3992 $5,290 $6,840 $4,222 $7,500 One Time Water Fees 29-3993 $750 $956 $540 $1,000
One Time Dump Fees 29-3994 $1,125 $1,330 $420 $1,500
Camping Fees 29-3995 $4,460 $4,320 $1,715 $5,000
Shower Fees 29-3996 $4,389 $3,813 $1,399 $4,000
Special Event Fees 29-3997 $3,973 $1,980 $1,430 $4,000
Riding Permits 29-3998 $175,920 $134,127 $72,319 $145,000 Total OHV Permit Program: $195,907 $153,366 $82,045 $168,000 Total OHV Permit Program Fund: $210,602 $166,279 $89,123 $184,000 TDS Golf Course
Service Charges and Fees
TDS Green Fees 40-3460 $34,195 $49,595 $14,255 $42,000
TDS Cart Fees 40-3461 $61,941 $89,820 $36,084 $95,000
TDS Membership Fees 40-3462 $7,400 $770 $9,275 $10,000
TDS Special Event Fees 40-3463 $100 $0 $0 $0
Total Service Charges and Fees: $103,636 $140,185 $59,614 $147,000 Miscellaneous Revenues
Concessions 40-3621 $18,923 $34,026 $15,685 $35,000
Miscellaneous Revenue 40-3691 $55,150 $32 $0 $500
Total Miscellaneous Revenues: $74,073 $34,058 $15,685 $35,500 Transfer
Capital Lease Proceeds 40-3875 $158,688 $0 $0 $0
Total Transfer: $158,688 $0 $0 $0
Total TDS Golf Course: $336,397 $174,243 $75,299 $182,500 Total: $7,323,901 $7,479,399 $2,589,755 $7,970,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 18
24 March 2, 2023
Revenues by Source
Projected 2023 Revenues by Source
Taxes (57.8%)
Licenses & Permits (16.9%)
Intergovernmental (11.5%)
Service Charges and Fees (7.1%)
Miscellaneous Revenues (4.2%)
OHV Permit Program (2.1%)
Miscellaneous Proceeds (0.3%)
Fines and Forfeitures (0.2%)
Budgeted and Historical 2023 Revenues by Source
Millions
Transfer
Fines and Forfeitures
Miscellaneous Proceeds
OHV Permit Program
Miscellaneous Revenues
Service Charges and Fees
Intergovernmental
Licenses & Permits
Taxes
FY2021FY2022FY2023
$-2
$0
$2
$4
$6
$8
$10
City of California City | Budget Book 2023 Page 19
25 March 2, 2023
Revenue Source
Taxes $4,038,709 $4,296,342 $979,466 $4,607,500
Licenses & Permits $1,572,676 $1,279,609 $694,442 $1,346,500 Intergovernmental -$65,328 $868,160 $492,968 $915,000
Service Charges and Fees $352,671 $517,002 $201,472 $568,300 Fines and Forfeitures $10,860 $55,291 $5,777 $12,100
Miscellaneous Revenues $1,021,084 $292,595 $131,706 $333,100 Transfer $158,688 $0 $0 $0
Miscellaneous Proceeds $38,635 $17,035 $1,881 $20,000
OHV Permit Program $195,907 $153,366 $82,045 $168,000
Total Revenue Source: $7,323,901 $7,479,399 $2,589,755 $7,970,500 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 20
26 March 2, 2023
Expenditures by Fund
2023 Expenditures by Fund
General Fund (94.4%)
OHV Permit Program Fund (2.8%)
TDS Golf Course (2.8%)
Budgeted and Historical 2023 Expenditures by Fund
Millions
TDS Golf Course
OHV Permit Program Fund
General Fund
FY2021FY2022FY2023
$0
$2
$4
$6
$8
City of California City | Budget Book 2023 Page 21
27 March 2, 2023
General Fund
Personnel Services $2,164,817 $2,515,820 $1,807,688 $2,814,230 Operations and Maintenance $2,457,319 $2,324,807 $1,972,603 $2,959,600 Capital Outlay $18,567 $446,881 $104,212 $427,800
Debt Service $0 $0 $10,000 $0
Total General Fund: $4,640,703 $5,287,508 $3,894,503 $6,201,630 OHV Permit Program Fund
Personnel Services $44,927 $66,213 $7,841 $84,000
Operations and Maintenance $34,646 $71,203 $48,873 $61,600 Capital Outlay $33,582 $225,053 $0 $38,400
Total OHV Permit Program Fund: $113,155 $362,469 $56,715 $184,000 TDS Golf Course
Personnel Services $207,844 $175,745 $78,570 $196,700
Operations and Maintenance $354,738 $237,270 $165,044 -$14,200 Capital Outlay $236,243 $42,962 $0 $0
Debt Service $46,294 $0 $0 $0
Total TDS Golf Course: $845,119 $455,976 $243,614 $182,500 Total: $5,598,976 $6,105,953 $4,194,832 $6,568,130
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 22
28 March 2, 2023
Expenditures by Function
Budgeted Expenditures by Function
General Government & NonDepartmental (41.9%)General Government & NonPlanning Department (11%) Recreating Administration (9.5%)
Building Department (8.2%)
Facilities Maintenance (5.5%)
Finance (4.8%)
Human Resources & Risk Management (3.4%)
Medical Marijuana Business / Cannabis (3%)
OHV Permits Program (2.8%)
Tierra del Sol (2.8%)
City Clerk (1.7%)
City Manager (1.7%)
Shop & Garage (1%)
Public Works Administration (0.8%)
Budgeted and Historical Expenditures by Function
Millions
City Attorney
General Fund Utilities
Insurance
Building & Planning Contracts
Parks Commission
City Treasurer
Planning Commission
City Council
City Contracts
Pool & Marina
Public Works Administration
Shop & Garage
City Manager
City Clerk
Tierra del Sol
OHV Permits Program
Medical Marijuana Business / Cannabis
Human Resources & Risk Management
Finance
Facilities Maintenance
Building Department
Recreating Administration
Planning Department
General Government & Non-Departmental FY2021
FY2022FY2023
$0
$2
$4
$6
$-2
$8
Expenditures
City Council
Personnel Services
Regular Salaries 10-4111-110 $21,800 $22,100 $10,400 $20,400 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 23
29 March 2, 2023
Medicare 10-4111-132 $394 $247 $127 $300
Retirement 10-4111-134 $278 $278 $137 $300
Worker's Comp 10-4111-136 $125 $0 $0 $0
PERS Unfunded Liability 10-4111-137 $624 $0 $0 $0
COVID-19 10-4111-170 $150 $0 $0 $0
Total Personnel Services: $23,371 $22,626 $10,663 $21,000 Operations and Maintenance
Subscr/Books/Dues 10-4111-210 $7,222 $205 $0 $300
Advertising 10-4111-220 $0 $0 $5,000 $0
Travel/Lodging/Reg 10-4111-230 $0 $2,306 $2,199 $6,000
Legal Services 10-4111-311 $23,826 $0 $0 $0
Total Operations and Maintenance: $31,048 $2,511 $7,199 $6,300 Total City Council: $54,419 $25,137 $17,862 $27,300
City Manager
Personnel Services
Regular Salaries 10-4131-110 $132,659 $144,023 $99,299 $200,000 Premium Overtime 10-4131-112 $0 $923 $17 $500
Cash-In-Lieu 10-4131-128 $2,614 $0 $0 $0
Recruiting 10-4131-130 $0 $245 $0 $0
Medicare 10-4131-132 $3,177 $2,271 $1,718 $3,000
Cafeteria Plan 10-4131-133 $18,000 $4,500 $7,500 $18,000 Retirement 10-4131-134 $9,359 $6,649 $4,790 $10,000
Unemployment Ins 10-4131-135 $314 $819 $273 $450
Worker's Comp 10-4131-136 $3,732 $0 $0 $0
PERS Unfunded Liability 10-4131-137 $20,961 $0 $0 $0
Vacation/Sick Buy Back 10-4131-150 $8,725 $8,830 $11,847 $13,000 Total Personnel Services: $199,541 $168,260 $125,444 $244,950 Operations and Maintenance
Subscr/Books/Dues 10-4131-210 $0 $0 $0 $1,500
Travel/Lodging/Reg 10-4131-230 $0 $675 $792 $1,000
Veh Operation/Maint 10-4131-254 $0 $3,800 $1,479 $1,500 RSI Fuel 10-4131-255 $864 $208 $71 $500
Training 10-4131-330 $0 $0 $0 $1,500
Transfers Expenses Out 10-4131-902 -$96,139 -$96,853 $0 -$140,300 Total Operations and Maintenance: -$95,275 -$92,171 $2,342 -$134,300 Total City Manager: $104,266 $76,089 $127,786 $110,650
City Clerk
Personnel Services
Regular Salaries 10-4132-110 $108,234 $75,525 $27,276 $67,000 Premium Overtime 10-4132-112 $0 $0 $1,469 $1,000
Cash-In-Lieu 10-4132-128 $110 $0 $0 $0
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 24
30 March 2, 2023
Recruiting 10-4132-130 $200 $213 $0 $0
Medicare 10-4132-132 $2,483 $1,260 $395 $1,300
Cafeteria Plan 10-4132-133 $11,800 $12,873 $3,949 $11,400 Retirement 10-4132-134 $15,517 $5,103 $2,061 $6,500
Unemployment Ins 10-4132-135 $380 $546 $0 $280
Worker's Comp 10-4132-136 $898 $0 $0 $0
PERS Unfunded Liability 10-4132-137 $34,754 $0 $0 $0
Vacation/Sick Buy Back 10-4132-150 $17,152 $3,755 $0 $1,000 COVID-19 10-4132-170 $150 $0 $0 $0
Total Personnel Services: $191,677 $99,276 $35,149 $88,480 Operations and Maintenance
Subscr/Books/Dues 10-4132-210 $519 $375 $15,715 $500
Advertising 10-4132-220 $8,977 $3,329 $2,386 $7,000
Municipal Code Codification 10-4132-221 $1,993 $2,622 $350 $3,500 Travel/Lodging/Reg 10-4132-230 $0 $294 $500 $2,000
Other/Office Equipment 10-4132-250 $0 $695 $0 $500
Legal Services 10-4132-311 $1,890 $0 $0 $0
Training 10-4132-330 $0 $727 $0 $2,000
Election Expense 10-4132-460 $6,591 $0 $88 $10,000
Total Operations and Maintenance: $19,971 $8,041 $19,040 $25,500 Total City Clerk: $211,648 $107,317 $54,188 $113,980
City Attorney
Operations and Maintenance
Legal Services 10-4134-311 $6,835 $0 $0 $0
Total Operations and Maintenance: $6,835 $0 $0 $0
Total City Attorney: $6,835 $0 $0 $0
Finance
Personnel Services
Regular Salaries 10-4141-110 $326,236 $355,571 $201,976 $435,000 Premium Overtime 10-4141-112 $6,020 $4,143 $1,102 $4,000 Temporary/Part Time 10-4141-120 $45,515 $18,924 $0 $0
Cash-In-Lieu 10-4141-128 $1,582 $21 $0 $0
Recruiting 10-4141-130 $0 $0 $0 $500
Medicare 10-4141-132 $8,334 $5,482 $3,224 $6,000
Cafeteria Plan 10-4141-133 $65,653 $71,010 $37,602 $85,200 Retirement 10-4141-134 $23,346 $25,490 $11,166 $26,000
Unemployment Ins 10-4141-135 $2,002 $1,354 $0 $1,700
Worker's Comp 10-4141-136 $2,049 $0 $0 $0
PERS Unfunded Liability 10-4141-137 $52,288 $0 $0 $0
Vacation/Sick Buy Back 10-4141-150 $0 $10,596 $5,522 $12,000 COVID-19 10-4141-170 $1,603 $465 $2,416 $0
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 25
31 March 2, 2023
Total Personnel Services: $534,628 $493,056 $263,007 $570,400 Operations and Maintenance
Subscr/Books/Dues 10-4141-210 $547 $190 $0 $500
Travel/Lodging/Reg 10-4141-230 $0 $0 $0 $3,000
Office Supplies 10-4141-241 $0 $0 $76 $0
Other/Office Equipment 10-4141-250 $0 $0 $0 $500
Professional Services 10-4141-310 $47,788 $26,588 $19,240 $20,000 Audit Fees 10-4141-312 -$5,337 $0 $0 $0
Training 10-4141-330 $1,415 $149 $0 $1,000
Transfers Expenses Out 10-4141-902 -$223,758 -$231,032 $0 -$283,400 Total Operations and Maintenance: -$179,345 -$204,105 $19,316 -$258,400 Total Finance: $355,283 $288,952 $282,323 $312,000
City Treasurer
Personnel Services
Regular Salaries 10-4143-110 $6,000 $6,500 $3,000 $6,000 Medicare 10-4143-132 $139 $87 $44 $100
Retirement 10-4143-134 $464 $464 $228 $500
Worker's Comp 10-4143-136 $66 $0 $0 $0
PERS Unfunded Liability 10-4143-137 $1,039 $0 $0 $0
Total Personnel Services: $7,708 $7,051 $3,272 $6,600
Operations and Maintenance
Subscr/Books/Dues 10-4143-210 $95 $95 $95 $100
Travel/Lodging/Reg 10-4143-230 $537 $350 $180 $600
Training 10-4143-330 $0 $0 $0 $200
Total Operations and Maintenance: $632 $445 $275 $900
Total City Treasurer: $8,339 $7,496 $3,546 $7,500
Human Resources & Risk Management
Personnel Services
Regular Salaries 10-4145-110 $94,769 $109,719 $99,458 $130,000 Premium Overtime 10-4145-112 $490 $3,345 $3,928 $5,000
Temporary/Part Time 10-4145-120 $0 $16,686 $0 $0
Recruiting 10-4145-130 $0 $29,995 $1,183 $10,000
Medicare 10-4145-132 $3,054 $1,993 $1,432 $2,200
Cafeteria Plan 10-4145-133 $19,900 $18,000 $12,000 $27,000 Retirement 10-4145-134 $12,895 $16,615 $14,541 $21,000
Unemployment Ins 10-4145-135 $351 $578 $0 $600
Worker's Comp 10-4145-136 $1,539 $0 $0 $0
PERS Unfunded Liability 10-4145-137 $28,881 $0 $0 $0
Vacation/Sick Buy Back 10-4145-150 $4,040 $10,094 $539 $1,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 26
32 March 2, 2023
COVID-19 10-4145-170 $18,746 $7,120 $0 $0
Total Personnel Services: $184,664 $214,147 $133,081 $197,300 Operations and Maintenance
Subscr/Books/Dues 10-4145-210 $180 $0 $0 $300
Advertising 10-4145-220 $0 $255 $900 $500
Travel/Lodging/Reg 10-4145-230 $0 $1,131 $2,239 $5,000
Entertainment/Special Events 10-4145-235 $711 $3,306 $147 $4,000 Office Supplies 10-4145-241 $75 $0 $0 $0
Postage and Shipping 10-4145-245 $134 $0 $0 $0
Professional Services 10-4145-310 $0 $0 $33,143 $90,000 Training 10-4145-330 $0 $0 $0 $500
Special Projects 10-4145-401 $0 $0 $279 $0
Special Projects 10-4145-420 $0 $20,798 $1,925 $10,000
Transfers Expenses Out 10-4145-902 -$35,013 -$73,992 $0 -$84,400 Total Operations and Maintenance: -$33,913 -$48,502 $38,633 $25,900 Total Human Resources & Risk Management: $150,751 $165,645 $171,714 $223,200 City Contracts
Operations and Maintenance
Chamber of Commerce Allocation 10-4151-627 $0 $30,000 $0 $30,000 Other Contracts 10-4151-630 $6,028 $0 $0 $0
Meals on Wheels Program 10-4151-641 $303 $829 $297 $1,000 CalPers Fiscal Fees 10-4151-643 $1,812 $0 $0 $0
Total Operations and Maintenance: $8,142 $30,829 $297 $31,000 Total City Contracts: $8,142 $30,829 $297 $31,000
General Fund Utilities
Operations and Maintenance
Electricity 10-4153-281 $3,452 $0 $0 $0
Total Operations and Maintenance: $3,452 $0 $0 $0
Total General Fund Utilities: $3,452 $0 $0 $0
Insurance
Operations and Maintenance
Liability Insurance 10-4154-510 $0 -$25 $532,213 $0
Total Operations and Maintenance: $0 -$25 $532,213 $0
Total Insurance: $0 -$25 $532,213 $0
General Government & Non-Departmental
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 27
33 March 2, 2023
Personnel Services
Worker's Comp 10-4155-136 $0 $58,940 $686,210 $62,000
PERS Unfunded Liability 10-4155-137 $160 $264,070 $0 $267,000 COVID-19 10-4155-170 $3,094 $40 $0 $0
Total Personnel Services: $3,254 $323,050 $686,210 $329,000 Operations and Maintenance
Subscr/Books/Dues 10-4155-210 $17,033 $21,418 $3,100 $15,000 Office Supplies 10-4155-241 $10,034 $9,698 $3,282 $11,000 Office Equip Lease Expense 10-4155-242 $21,942 $19,895 $10,108 $21,000 Postage and Shipping 10-4155-245 $308 $4,756 $1,340 $3,500 Other/Office Equipment 10-4155-250 $11,178 $1,804 $2,840 $15,000 Electricity 10-4155-281 $8,662 $165,864 $17,440 $40,000 Gas 10-4155-282 $5,216 $4,130 $374 $4,500
Telephone - Cell 10-4155-283 $9,448 $11,886 $0 $0
Telephone - Land 10-4155-284 $27,348 $10,833 $11,611 $24,000 Communications Maint 10-4155-286 $2,127 $7,181 $12,753 $25,000 Water Service 10-4155-287 $130,914 $139,820 $48,446 $110,000 Sewer Services 10-4155-288 $4,084 $148 $75 $300
Professional Services 10-4155-310 $4,538 $155,671 $65,699 $150,000 Legal Services 10-4155-311 $524,216 $726,649 $307,556 $800,000 Audit Fees 10-4155-312 $122,915 $41,000 $82,000 $42,000 Litigation 10-4155-313 $155,794 $140,003 $151,168 $150,000 Records Management 10-4155-400 $8,056 $9,823 $4,761 $12,000 Chemicals/EMS Med Supp & Sup 10-4155-480 $77 $0 $33 $300 Plastic Recycling Grant 10-4155-495 $4,900 $0 $5,000 $0 Liability Insurance 10-4155-510 $130,899 $120,444 $0 $125,000 Livescan Fees 10-4155-620 $64 $0 $0 $0
Software Contract 10-4155-629 $33,715 $28,167 $2,347 $2,400 Contracts 10-4155-630 $149,018 $133,760 $63,100 $135,000 CalPers Admin Fees 10-4155-643 $0 -$86,844 -$12,185 $0
Legal Settlement 10-4155-680 $267,384 $450,000 $2,000 $0 Operating Transfers out 10-4155-904 $760,468 $0 $0 $734,800 Operating Transfers In 10-4155-905 $0 $0 $0 -$360,500
Miscellaneous Expense 10-4155-999 $238 $1,972 $761 $1,000 Save Our Lake 10-4165-500 $0 $103 $0 $0
Total Operations and Maintenance: $2,410,576 $2,118,180 $783,609 $2,061,300 Capital Outlay
Improvements 10-4155-730 $18,567 $0 $0 $0
Purchase of Equipment 10-4155-740 $0 $439,431 $102,571 $360,500 Total Capital Outlay: $18,567 $439,431 $102,571 $360,500 Debt Service
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 28
34 March 2, 2023
Penalties 10-4155-800 $0 $0 $10,000 $0
Total Debt Service: $0 $0 $10,000 $0
Total General Government & Non-Departmental: $2,432,397 $2,880,661 $1,582,389 $2,750,800 Facilities Maintenance
Personnel Services
Regular Salaries 10-4161-110 $175,323 $167,271 $82,648 $182,100 Premium Overtime 10-4161-112 $4,584 $1,921 $590 $2,000
Temporary/Part Time 10-4161-120 $2,481 $28,467 $13,924 $38,200 Cash-In-Lieu 10-4161-128 $3,678 $438 $0 $500
Recruiting 10-4161-130 $32 $0 $50 $500
Employment Fees 10-4161-131 $0 $0 $523 $500
Medicare 10-4161-132 $5,688 $3,463 $1,654 $3,200
Cafeteria Plan 10-4161-133 $73,500 $85,150 $37,800 $84,600 Retirement 10-4161-134 $19,703 $21,709 $10,695 $23,000
Unemployment Ins 10-4161-135 $1,260 $1,646 $122 $1,400
Worker's Comp 10-4161-136 $36,202 $0 $0 $0
PERS Unfunded Liability 10-4161-137 $44,128 $0 $0 $0
Uniforms 10-4161-140 -$21 $513 $521 $600
Vacation/Sick Buy Back 10-4161-150 $0 $1,022 $734 $1,500 COVID-19 10-4161-170 $2,308 $1,023 $1,398 $0
Total Personnel Services: $368,866 $312,624 $150,657 $338,100 Operations and Maintenance
Subscr/Books/Dues 10-4161-210 $635 $0 $0 $0
Travel/Lodging/Reg 10-4161-230 $1,072 $0 $0 $500
Equipment Rental 10-4161-240 $54 $1,950 $0 $2,000
Office Supplies 10-4161-241 $0 $181 $84 $500
Janitorial Supplies 10-4161-244 $0 $1,385 $1,906 $2,000 Veh Operation/Maint 10-4161-254 $3,132 $320 $2,349 $2,500 RSI Fuel 10-4161-255 $5,710 $7,996 $4,640 $10,000
Equipment Operation/Maint 10-4161-256 $1,027 $2,485 $337 $1,000 Hand Tools 10-4161-257 $3,831 $960 $398 $5,000
Bldg Operation/Maint 10-4161-270 $13,767 $6,002 $1,235 $3,000 Training 10-4161-330 $2,179 $0 $2,675 $500
Grounds 10-4161-408 $5,061 $1,357 $923 $1,000
Special Supplies 10-4161-410 $99 $15 $0 $0
Special Depart Supp 10-4161-450 $298 $826 $464 $500
Armory/Safety Equip & Supplies 10-4161-451 $811 $2,029 $1,409 $2,000 Miscellaneous Supplies 10-4161-610 $254 $0 $0 $0
Contracts 10-4161-630 $1,018 $0 $0 $0
Transfers Expenses Out 10-4161-902 $0 $0 $0 -$5,650
Total Operations and Maintenance: $38,947 $25,506 $16,421 $24,850 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 29
35 March 2, 2023
Capital Outlay
Improvements 10-4161-730 $0 $7,450 $0 $0
Total Capital Outlay: $0 $7,450 $0 $0
Total Facilities Maintenance: $407,814 $345,581 $167,078 $362,950 Building & Planning Contracts
Personnel Services
Medicare 10-4162-132 $4 $0 $0 $0
Worker's Comp 10-4162-136 $25 $0 $0 $0
Total Personnel Services: $30 $0 $0 $0
Total Building & Planning Contracts: $30 $0 $0 $0
Building Department
Personnel Services
Regular Salaries 10-4168-110 $98,883 $141,158 $64,162 $150,000 Straight Overtime 10-4168-111 $0 $122 $0 $0
Premium Overtime 10-4168-112 $731 $4,659 $1,502 $2,500
Temporary/Part Time 10-4168-120 $1,513 $0 $0 $0
Cash-In-Lieu 10-4168-128 $1,313 $19 $0 $0
Recruiting 10-4168-130 $213 $0 $0 $0
Medicare 10-4168-132 $1,659 $2,142 $945 $2,300
Cafeteria Plan 10-4168-133 $24,650 $35,575 $17,550 $35,100 Retirement 10-4168-134 $10,084 $13,365 $5,717 $14,000
Unemployment Ins 10-4168-135 $545 $850 $0 $700
PERS Unfunded Liability 10-4168-137 $22,584 $0 $0 $0
Uniforms 10-4168-140 $18 $80 $102 $200
Vacation/Sick Buy Back 10-4168-150 $0 $804 $1,260 $1,500 COVID-19 10-4168-170 $632 $256 $874 $0
Total Personnel Services: $162,825 $199,029 $92,111 $206,300 Operations and Maintenance
Subscr/Books/Dues 10-4168-210 $4,476 $1,140 $781 $6,000 Travel/Lodging/Reg 10-4168-230 $0 $918 $2,365 $2,500
Office Supplies 10-4168-241 $570 $98 $44 $500
Computer Purchase/Repair 10-4168-243 $964 $0 $0 $0
Other/Office Equipment 10-4168-250 $465 $2,730 $0 $0
Veh Operation/Maint 10-4168-254 $55 $62 $0 $0
RSI Fuel 10-4168-255 $1,951 $1,381 $384 $1,300
Hand Tools 10-4168-257 $0 $0 $0 $100
Professional Services 10-4168-310 $0 $0 $168,400 $250,000 Engineering 10-4168-315 $2,335 $46,036 $1,640 $65,000
Training 10-4168-330 $4,630 $900 $0 $6,000
Armory/Safety Equip & Supplies 10-4168-451 $0 $400 $309 $200 Other Contracts 10-4168-630 $0 $7,268 $5,251 $500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 30
36 March 2, 2023
Total Operations and Maintenance: $15,446 $60,933 $179,174 $332,100 Total Building Department: $178,271 $259,962 $271,286 $538,400 Planning Department
Personnel Services
Regular Salaries 10-4170-110 $122,832 $99,043 $45,996 $103,000 Premium Overtime 10-4170-112 $0 $6,008 $9 $500
Temporary/Part Time 10-4170-120 $1,218 $594 $0 $0
Cash-In-Lieu 10-4170-128 $215 $895 $0 $0
Recruiting 10-4170-130 $32 $25 $0 $0
Medicare 10-4170-132 $5,239 $1,792 $912 $1,500
Cafeteria Plan 10-4170-133 $27,917 $36,000 $15,005 $33,000 Retirement 10-4170-134 $9,200 $7,565 $3,352 $6,500
Unemployment Ins 10-4170-135 $787 $747 $223 $600
Worker's Comp 10-4170-136 $4,293 $0 $0 $0
PERS Unfunded Liability 10-4170-137 $20,604 $0 $0 $0
Vacation/Sick Buy Back 10-4170-150 $10,696 $0 $8,373 $8,000 COVID-19 10-4170-170 $450 $534 $0 $0
Total Personnel Services: $203,483 $153,203 $73,870 $153,100 Operations and Maintenance
Subscr/Books/Dues 10-4170-210 $969 $3,355 $3,122 $3,400 Advertising 10-4170-220 $4,550 $2,482 $1,261 $6,000
Travel/Lodging/Reg 10-4170-230 $0 $0 $1,049 $1,000
Office Supplies 10-4170-241 $338 $20 $77 $0
Other/Office Equipment 10-4170-250 $890 $0 $0 $0
Professional Services 10-4170-310 $0 $306,653 $120,508 $390,000 Engineering 10-4170-315 $58,169 $89,732 $72,738 $165,000 Training 10-4170-330 $644 $0 $0 $2,000
Total Operations and Maintenance: $65,560 $402,241 $198,754 $567,400 Total Planning Department: $269,044 $555,444 $272,624 $720,500 Medical Marijuana Business / Cannabis
Operations and Maintenance
Subscr/Books/Dues 10-4171-210 $2,000 $2,000 $0 $2,000
Office Supplies 10-4171-241 $0 $123 $0 $0
Professional Services 10-4171-310 $0 $0 $0 $98,000
Legal Services 10-4171-311 $48,819 $0 $0 $0
Application Review 10-4171-496 $76,400 $149,025 $19,800 $100,000 Livescan Fees 10-4171-620 $838 $612 $0 $0
Cannabis Compliance 10-4171-645 $3,750 $0 $0 $0
Total Operations and Maintenance: $131,807 $151,760 $19,800 $200,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 31
37 March 2, 2023
Total Medical Marijuana Business / Cannabis: $131,807 $151,760 $19,800 $200,000 Planning Commission
Personnel Services
Regular Salaries 10-4175-110 $3,300 $4,550 $1,200 $6,000 Medicare 10-4175-132 $56 $62 $18 $100
Worker's Comp 10-4175-136 $10 $0 $0 $0
Total Personnel Services: $3,367 $4,612 $1,218 $6,100
Operations and Maintenance
Subscr/Books/Dues 10-4175-210 $0 $0 $0 $1,000
Travel/Lodging/Reg 10-4175-230 $0 $0 $0 $5,800
Office Supplies 10-4175-241 $121 $0 $0 $0
Training 10-4175-330 $1,250 $0 $0 $3,500
Total Operations and Maintenance: $1,371 $0 $0 $10,300
Total Planning Commission: $4,737 $4,612 $1,218 $16,400 OHV Permits Program
Personnel Services
Regular Salaries 29-4219-110 $22,023 $0 $2,037 $18,500
Straight Overtime 29-4219-111 $0 $214 $0 $0
Premium Overtime 29-4219-112 $510 $6,389 $27 $3,000
Temporary/Part Time 29-4219-120 $0 $30,289 $3,364 $21,000 Cash-In-Lieu 29-4219-128 $13,804 $0 $0 $200
Recruiting 29-4219-130 $1,204 $2,740 $1,380 $2,000
Employment Fees 29-4219-131 $100 $100 $0 $100
Medicare 29-4219-132 $796 $581 $79 $1,000
Cafeteria Plan 29-4219-133 $0 $0 $0 $6,000
Retirement 29-4219-134 $1,703 $247 $0 $3,000
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 32
38 March 2, 2023
Unemployment Ins 29-4219-135 $224 $1,236 $0 $1,500
Worker's Comp 29-4219-136 $313 $23,000 $0 $25,500
PERS Unfunded Liability 29-4219-137 $3,814 $1,056 $0 $1,200 Uniforms 29-4219-140 $308 $360 $954 $1,000
COVID-19 29-4219-170 $130 $0 $0 $0
Total Personnel Services: $44,927 $66,213 $7,841 $84,000 Operations and Maintenance
Subscr/Books/Dues 29-4219-210 $40 $99 $50 $100
Advertising 29-4219-220 $2,099 $2,037 $0 $3,000
Travel/Lodging/Reg 29-4219-230 $0 $2,054 $0 $2,700
Office Supplies 29-4219-241 $5,216 $5,499 $1,831 $6,000 Computer Purchase/Repair 29-4219-243 $890 $0 $0 $0
Janitorial Supplies 29-4219-244 $143 $830 $0 $1,000
Postage and Shipping 29-4219-245 $0 $9 $14 $100
Other/Office Equipment 29-4219-250 $913 $1,505 $1,312 $2,000 Veh Operation/Maint 29-4219-254 $2,460 $3,031 $1,583 $4,000 RSI Fuel 29-4219-255 $1,345 $7,862 $5,597 $8,000
Equipment Operation/Maint 29-4219-256 $0 $0 $3,503 $6,500 Bldg Operation/Maint 29-4219-270 $0 $1,302 $1,056 $8,000 Electricity 29-4219-281 $5,707 $11,466 $6,590 $10,000
Telephone - Cell 29-4219-283 $904 $1,066 $0 $0
Telephone - Land 29-4219-284 $358 $358 $742 $1,500
Communications Maint 29-4219-286 $572 $0 $302 $500
Water Service 29-4219-287 $756 $1,291 $418 $1,500
Sewer Services 29-4219-288 $553 $602 $288 $700
Professional Services 29-4219-310 $2,634 $2,921 $5,979 $5,000 Legal Services 29-4219-311 $0 $240 $0 $500
Training 29-4219-330 $26 $0 $967 $1,000
Special Purchases/Concessions 29-4219-440 $0 $9,703 $8,934 $10,500 Special Depart Supp 29-4219-450 $6,865 $7,156 $3,042 $4,000 Chemicals/EMS Med Supp & Sup 29-4219-480 $83 $0 $0 $100 Liability Insurance 29-4219-510 $1,768 $307 $0 $400
Miscellaneous Services 29-4219-620 $971 $0 $0 $0
Contracts 29-4219-630 $69 $9,752 $6,666 $10,000
Transfers Expenses In 29-4219-903 $1,928 $2,115 $0 $2,300 Operating Transfers In 29-4219-905 -$1,654 $0 $0 -$27,800 Total Operations and Maintenance: $34,646 $71,203 $48,873 $61,600 Capital Outlay
Improvements 29-4219-730 $10,421 $58 $0 $11,000
Purchase of Equipment 29-4219-740 $6,953 $225,000 $0 $27,400 Vehicle Purchase 29-4219-745 $16,208 -$5 $0 $0
Total Capital Outlay: $33,582 $225,053 $0 $38,400
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 33
39 March 2, 2023
Total OHV Permits Program: $113,155 $362,469 $56,715 $184,000 Shop & Garage
Personnel Services
Regular Salaries 10-4441-110 $40,789 $44,985 $23,171 $89,000 Premium Overtime 10-4441-112 $700 $301 $802 $500
Employment Fees 10-4441-131 $100 $57 $0 $0
Medicare 10-4441-132 $1,701 $647 $341 $1,300
Cafeteria Plan 10-4441-133 $19,050 $18,000 $9,000 $27,000 Retirement 10-4441-134 $3,428 $3,551 $1,764 $5,200
Unemployment Ins 10-4441-135 $293 $273 $0 $400
Worker's Comp 10-4441-136 $10,215 $0 $0 $0
PERS Unfunded Liability 10-4441-137 $7,677 $0 $0 $0
Uniforms 10-4441-140 $575 $167 $217 $400
Vacation/Sick Buy Back 10-4441-150 $14,043 $0 $624 $700 COVID-19 10-4441-170 $1,698 $934 $0 $0
Total Personnel Services: $100,269 $68,913 $35,919 $124,500 Operations and Maintenance
Subscr/Books/Dues 10-4441-210 $0 $47 $0 $1,200
Office Supplies 10-4441-241 $0 $260 $60 $300
Other/Office Equipment 10-4441-250 $161 $181 $483 $200
Veh Operation/Maint 10-4441-254 $3,497 $2,200 $2,160 $2,500 RSI Fuel 10-4441-255 $814 $5,180 $5,200 $9,000
Equipment Operation/Maint 10-4441-256 $962 $0 $77 $3,500 Hand Tools 10-4441-257 $814 $398 $3,705 $4,500
Bldg Operation/Maint 10-4441-270 $2,323 $1,988 $101 $2,000 Telephone - Cell 10-4441-283 $51 $0 $0 $0
Telephone - Land 10-4441-284 $0 $0 $30 $0
Water Service 10-4441-287 $1,086 $1,080 $540 $1,100
Training 10-4441-330 $0 $0 $0 $1,000
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 34
40 March 2, 2023
Repair Subcontractors 10-4441-415 $0 $0 $0 $500
Special Depart Supp 10-4441-450 $517 $3,522 $5,512 $7,000 Armory/Safety Equip & Supplies 10-4441-451 $262 $1,859 $344 $1,500 Chemicals/EMS Med Supp & Sup 10-4441-480 $950 $1,532 $625 $2,000 Licenses & Permits 10-4441-610 $23 $0 $0 $0
Contracts 10-4441-630 $0 $75 $0 $0
Transfers Expenses Out 10-4441-902 -$70,618 -$66,404 $0 -$114,750 Total Operations and Maintenance: -$59,158 -$48,082 $18,837 -$78,450 Capital Outlay
Buildings 10-4441-720 $0 $0 $0 $22,300
Total Capital Outlay: $0 $0 $0 $22,300
Total Shop & Garage: $41,111 $20,832 $54,756 $68,350
Parks Commission
Personnel Services
Regular Salaries 10-4560-110 $650 $2,700 $750 $6,000
Medicare 10-4560-132 $14 $34 $11 $100
Unemployment Ins 10-4560-135 $0 $0 $5 $0
Worker's Comp 10-4560-136 $5 $0 $0 $0
Total Personnel Services: $669 $2,734 $766 $6,100
Total Parks Commission: $669 $2,734 $766 $6,100
Recreating Administration
Personnel Services
Regular Salaries 10-4561-110 $89,867 $88,405 $51,662 $132,500 Premium Overtime 10-4561-112 $1,930 $1,856 $3,886 $5,000 Temporary/Part Time 10-4561-120 $285 $68,149 $48,708 $104,000 Cash-In-Lieu 10-4561-128 $566 $2 $20 $0
Recruiting 10-4561-130 $900 $4,672 $2,001 $5,500
Employment Fees 10-4561-131 $71 $25 $0 $100
Medicare 10-4561-132 $3,276 $2,563 $1,624 $3,600
Cafeteria Plan 10-4561-133 $21,400 $21,650 $12,600 $31,500 Retirement 10-4561-134 $7,054 $7,769 $4,204 $10,000
Unemployment Ins 10-4561-135 $1,206 $2,879 $1,085 $3,600 Worker's Comp 10-4561-136 $8,677 $0 $0 $0
PERS Unfunded Liability 10-4561-137 $15,799 $0 $0 $0
Uniforms 10-4561-140 $409 $369 $0 $700
Vacation/Sick Buy Back 10-4561-150 $4,602 $2,048 $0 $3,000 COVID-19 10-4561-170 $1,237 $2,005 $751 $0
Total Personnel Services: $157,279 $202,393 $126,541 $299,500 Operations and Maintenance
Subscr/Books/Dues 10-4561-210 $50 $675 $610 $1,000
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 35
41 March 2, 2023
Advertising 10-4561-220 $163 $2,525 $1,264 $4,000
Travel/Lodging/Reg 10-4561-230 $0 $1,749 $114 $3,000
Entertainment/Special Events 10-4561-235 $316 $10,963 $11,346 $45,000 Office Supplies 10-4561-241 $428 $1,220 $551 $1,500
Other/Office Equipment 10-4561-250 $0 $58 $0 $300
Veh Operation/Maint 10-4561-254 $945 $762 $152 $1,000
RSI Fuel 10-4561-255 $188 $263 $268 $500
Bldg Operation/Maint 10-4561-270 $2,828 $10,323 $9,429 $20,000 Electricity 10-4561-281 $0 $7,156 $37,710 $85,000
Gas 10-4561-282 $133 $4,927 $1,044 $6,000
Telephone - Cell 10-4561-283 $0 $1,010 $0 $0
Telephone - Land 10-4561-284 $0 $2,728 $2,637 $5,400
Communications Maint 10-4561-286 $0 $76 $756 $1,000
Water Service 10-4561-287 $0 $10,296 $5,728 $12,000
Sewer Services 10-4561-288 $0 $2,454 $1,941 $3,700
Engineering 10-4561-315 $0 $0 $6,885 $32,000
Training 10-4561-330 $0 $350 $0 $500
Park Maintenance 10-4561-405 $4,947 $0 $0 $0
Grounds 10-4561-408 $0 $0 $1,434 $20,000
Special Supplies 10-4561-410 $0 $0 $147 $0
Permits/Licensing 10-4561-413 $4 $0 $0 $0
Special Projects 10-4561-420 $1,019 $0 $0 $0
Fireworks Show 10-4561-429 $20,000 $22,000 $0 $25,000
Special Purchases/Concessions 10-4561-440 $56 $915 $203 $1,500 Special Depart Supp 10-4561-450 $0 $785 $322 $1,000
Armory/Safety Equip & Supplies 10-4561-451 $0 $200 $345 $500 Licenses & Permits 10-4561-610 $624 $2,026 $1,291 $2,000 Contracts 10-4561-630 $2,007 $5,874 $4,736 $6,400
Grant Expenses (P&R) 10-4561-650 $0 $0 $3,523 $0
Total Operations and Maintenance: $33,707 $89,334 $92,435 $278,300 Capital Outlay
Purchase of Equipment 10-4561-740 $0 $0 $1,641 $45,000
Total Capital Outlay: $0 $0 $1,641 $45,000
Total Recreating Administration: $190,987 $291,727 $220,617 $622,800 Pool & Marina
Personnel Services
Regular Salaries 10-4562-110 $2,158 $0 $0 $0
Premium Overtime 10-4562-112 $0 $683 $116 $0
Temporary/Part Time 10-4562-120 $1,276 $24,280 $0 $9,800 Recruiting 10-4562-130 $32 $1,322 $399 $1,500
Medicare 10-4562-132 $102 $362 $2 $200
Unemployment Ins 10-4562-135 $50 $943 $5 $1,400
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 36
42 March 2, 2023
Worker's Comp 10-4562-136 $511 $0 $0 $0
Uniforms/Safety Equip 10-4562-140 $0 $0 $0 $500
Total Personnel Services: $4,129 $27,590 $521 $13,400
Operations and Maintenance
Subscr/Books/Dues 10-4562-210 $0 $36 $0 $0
Bldg Operation/Maint 10-4562-270 $1,276 $1,966 $569 $2,000 Electricity 10-4562-281 $0 $3,016 $1,488 $4,000
Communications Maint 10-4562-286 $0 $76 $483 $0
Water Service 10-4562-287 $30 $4,336 $1,652 $4,000
Sewer Services 10-4562-288 $0 $2,128 $444 $2,000
Training 10-4562-330 $0 $180 $0 $2,000
Special Supplies 10-4562-410 $462 -$5 $0 $0
Special Purchases/Concessions 10-4562-440 $0 $1,029 $0 $2,000 Special Depart Supp 10-4562-450 $0 $284 $50 $2,000
Chemicals/EMS Med Supp & Sup 10-4562-480 $2,314 $2,447 $527 $6,000 Licenses & Permits 10-4562-610 $410 $425 $425 $500
Other Contracts 10-4562-630 $0 $405 $560 $1,100
Total Operations and Maintenance: $4,491 $16,323 $6,197 $25,600 Total Pool & Marina: $8,620 $43,914 $6,718 $39,000
Tierra del Sol
Personnel Services
Medicare 10-4566-132 $13 $0 $0 $0
Worker's Comp 10-4566-136 $48 $0 $0 $0
Regular Salaries 40-4566-110 $20,453 $0 $0 $0
Premium Overtime 40-4566-112 $3,699 $2,189 $2,349 $3,400 Temporary/Part Time 40-4566-120 $127,801 $143,926 $73,048 $163,000 Cash-In-Lieu 40-4566-128 $9,138 $0 $0 $0
Recruiting 40-4566-130 $4,856 $1,728 $1,309 $2,000
Medicare 40-4566-132 $4,183 $2,128 $1,093 $2,500
Cafeteria Plan 40-4566-133 $3,000 $0 $0 $0
Retirement 40-4566-134 $1,661 $0 $0 $0
Unemployment Ins 40-4566-135 $4,378 $3,301 $770 $2,800
Worker's Comp 40-4566-136 $23,517 $21,806 $0 $23,000
PERS Unfunded Liability 40-4566-137 $3,721 $0 $0 $0
Uniforms 40-4566-140 $710 $0 $0 $0
Vacation/Sick Buy Back 40-4566-150 $728 $0 $0 $0
COVID-19 40-4566-170 $0 $667 $0 $0
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 37
43 March 2, 2023
Total Personnel Services: $207,905 $175,745 $78,570 $196,700 Operations and Maintenance
Equipment Rental 40-4566-240 $3,014 $35,455 $20,077 $35,000 Office Supplies 40-4566-241 $727 $727 $435 $800
Computer Purchase/Repair 40-4566-243 $951 $0 $0 $0
RSI Fuel 40-4566-255 $7,775 $9,275 $5,079 $13,000
Equipment Operation/Maint 40-4566-256 $12,107 $8,238 $7,384 $12,000 Hand Tools 40-4566-257 $382 $163 $1,501 $2,000
Bldg Operation/Maint 40-4566-270 $1,579 $2,037 $33 $1,000 Electricity 40-4566-281 $10,451 $8,878 $6,001 $14,000
Gas 40-4566-282 $1,329 $2,046 $681 $2,100
Telephone - Land 40-4566-284 $3,080 $2,904 $1,689 $3,300 Communications Maint 40-4566-286 $779 $697 $692 $1,400
Water Service 40-4566-287 $268,055 $114,555 $89,909 $120,000 Sewer Services 40-4566-288 $374 $1,860 $1,676 $2,000
Professional Services 40-4566-310 $2,443 $3,212 $1,766 $0 Legal Services 40-4566-311 $0 $64 $0 $0
Grounds 40-4566-408 $25,779 $23,045 $13,706 $25,000
Special Supplies 40-4566-410 $10,851 $583 $0 $0
Special Purchases/Concessions 40-4566-440 $3,067 $8,162 $5,172 $10,000 Special Depart Supp 40-4566-450 $1,260 $925 $2,104 $4,000 Armory/Safety Equip & Supplies 40-4566-451 $993 $1,000 $19 $1,000 Liability Insurance 40-4566-510 $479 $538 $0 $600
Contracts 40-4566-630 $3,634 $12,905 $7,120 $22,000
Operating Transfers In 40-4566-905 -$4,371 $0 $0 -$283,400 Total Operations and Maintenance: $354,738 $237,270 $165,044 -$14,200 Capital Outlay
Improvements 40-4566-730 $77,555 $42,962 $0 $0
Purchase of Equipment 40-4566-740 $158,688 $0 $0 $0
Total Capital Outlay: $236,243 $42,962 $0 $0
Debt Service
Loan Payment 40-4566-810 $43,507 $0 $0 $0
Interest Expense 40-4566-820 $2,787 $0 $0 $0
Total Debt Service: $46,294 $0 $0 $0
Total Tierra del Sol: $845,179 $455,976 $243,614 $182,500 Public Works Administration
Personnel Services
Regular Salaries 10-5117-110 $18,995 $122,008 $48,274 $139,000 Premium Overtime 10-5117-112 $0 $9,005 $160 $2,000
Recruiting 10-5117-130 $0 $0 $0 $500
Employment Fees 10-5117-131 $0 $0 $0 $500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 38
44 March 2, 2023
Medicare 10-5117-132 $0 $2,240 $824 $2,000
Cafeteria Plan 10-5117-133 $0 $25,875 $12,303 $35,000
Retirement 10-5117-134 $0 $8,396 $3,495 $11,500
Unemployment Ins 10-5117-135 $0 $323 $273 $700
Worker's Comp 10-5117-136 $0 $11,273 $0 $13,000
PERS Unfunded Liability 10-5117-137 $0 $1,020 $0 $1,200 Vacation Buyback 10-5117-150 $0 $37,116 $3,467 $4,000
COVID-19 10-5117-170 $0 $0 $462 $0
Total Personnel Services: $18,995 $217,255 $69,259 $209,400 Operations and Maintenance
Subscr/Books/Dues 10-5117-210 $0 $915 $594 $700
Travel/Lodging/Reg 10-5117-230 $0 $328 $0 $500
Entertainment/Special Events 10-5117-235 $0 $362 $0 $0
Office Supplies 10-5117-241 $27 $1,376 $2,229 $4,000
Postage and Shipping 10-5117-245 $0 $0 $0 $200
Other/Office Equipment 10-5117-250 $0 $0 $1,058 $1,800
Veh Operation/Maint 10-5117-254 $0 $202 $788 $500
RSI Fuel 10-5117-255 $0 $112 $63 $500
Equipment Operation/Maint 10-5117-256 $0 $0 $0 $500
Hand Tools 10-5117-257 $0 $0 $0 $100
Bldg Operation/Maint 10-5117-270 $0 $92 $455 $2,000
Telephone - Cell 10-5117-283 $0 $1,331 $0 $2,800
Telephone - Land 10-5117-284 $0 $6,683 $4,173 $8,500
Communications Maint 10-5117-286 $0 $4,139 $1,609 $3,300 Professional Services 10-5117-310 $0 $0 $25,900 $26,000 Legal Services 10-5117-311 $178 $6,735 $0 $1,000
Training 10-5117-330 $0 $0 $0 $3,000
Special Depart Supp 10-5117-450 $0 $0 $0 $500
Armory/Safety Equip & Supplies 10-5117-451 $0 $200 $0 $400 Liability Insurance 10-5117-510 $0 $269 $0 $500
Licenses & Permits 10-5117-610 $0 $0 $135 $200
Other Contracts 10-5117-630 $0 $360 $1,058 $3,000
Transfer Expenses Out 10-5117-902 $0 -$211,516 $0 -$218,700 Transfers Expenses In 10-5117-903 $52,820 $0 $0 $0
Total Operations and Maintenance: $53,024 -$188,412 $38,064 -$158,700 Total Public Works Administration: $72,019 $28,843 $107,322 $50,700 Total Expenditures: $5,598,976 $6,105,953 $4,194,832 $6,568,130 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 39
45 March 2, 2023
Special Revenue Funds
Summary
The City of California City is projecting $10.23M of revenue in FY2023, which represents a 16.8% decrease over the prior year.

Budgeted expenditures are projected to decrease by 20.1% or $2.51M to $9.99M in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
Revenue by Fund
2023 Revenue by Fund
Fire Services (33.4%)
Police Services (32.9%)
OHV Grants (13.3%)
Street Fund (10.7%)
Housing Corporation Fund (5.5%)
Public Safety (1/2 Cent Sales) (2.4%)
Supplemental Law (COPS) (1.5%)
AMMDA Fund (0.3%)
City of California City | Budget Book 2023 Page 40
46 March 2, 2023
Budgeted and Historical 2023 Revenue by Fund
Millions
Measure L
AB 109 Fund
Reserve Funding
RDA Successor Agency
Street Capital Projects Fund
AMMDA Fund
Supplemental Law (COPS)
Public Safety (1/2 Cent Sales)
Housing Corporation Fund
Street Fund
OHV Grants
Police Services
Fire Services
FY2021FY2022FY2023
$0
$2.5
$5
$7.5
$10
$12.5
City of California City | Budget Book 2023 Page 41
47 March 2, 2023
OHV Grants $380,536 $8,971 $34,463 $1,363,000
Police Services $4,371,103 $3,785,053 $1,591,382 $3,367,500 Fire Services $4,302,491 $3,798,471 $1,538,390 $3,418,500 Measure L $6,730 $1,213 $434 $0
Supplemental Law (COPS) $156,727 $161,285 $129,086 $150,000 Public Safety (1/2 Cent Sales) $187,301 $239,624 $86,666 $246,000 Street Fund $667,243 $654,012 $285,746 $1,093,500
AB 109 Fund $0 $1,558 $0 $0
Reserve Funding $0 $2,056,852 $1,698,232 $0
AMMDA Fund $24,978 $42,311 $14,728 $31,900
Housing Corporation Fund $367,824 $713,954 $165,401 $557,500 RDA Successor Agency $1,119,995 $0 $0 $0
Street Capital Projects Fund $313,266 $94,567 $39,309 $0 Total: $11,898,192 $11,557,872 $5,583,837 $10,227,900
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Revenues by Source
Projected 2023 Revenues by Source
Taxes (62.6%) Grant Revenue (13.3%)
Gas Tax Revenue (10.4%)
Miscellaneous Revenues (7.2%)
Intergovernmental (3.9%)
Service Charges and Fees (0.9%)
Fines and Forfeitures (0.6%)
Transfer (0.5%)
Miscellaneous Proceeds (0.3%)
City of California City | Budget Book 2023 Page 42
48 March 2, 2023
Budgeted and Historical 2023 Revenues by Source
Millions
Special Tax
Capital Project Funding
Licenses & Permits
Miscellaneous Proceeds
Transfer
Fines and Forfeitures
Service Charges and Fees
Intergovernmental
Miscellaneous Revenues
Gas Tax Revenue
Grant Revenue
Taxes
FY2021FY2022FY2023
$0
$2.5
$5
$7.5
$10
$12.5
Revenue Source
Taxes $8,298,101 $7,168,899 $2,953,866 $6,400,000
Licenses & Permits $60,081 $37,449 $8,760 $31,500
Intergovernmental $1,488,084 $2,459,318 $1,913,984 $396,000 Service Charges and Fees $75,697 $75,152 $23,948 $87,600 Fines and Forfeitures $35,680 $58,210 $13,250 $60,000
Miscellaneous Revenues $560,364 $930,654 $255,128 $735,800 Transfer $19,290 $57,211 $48,689 $54,000
Miscellaneous Proceeds $16,382 $29,300 $15,700 $32,000
Grant Revenue $380,536 $8,971 $34,463 $1,363,000
Special Tax $6,703 $1,199 $434 $0
Gas Tax Revenue $644,008 $636,941 $276,306 $1,068,000
Capital Project Funding $313,266 $94,567 $39,309 $0
Total Revenue Source: $11,898,192 $11,557,872 $5,583,837 $10,227,900 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 43
49 March 2, 2023
Expenditures by Fund
2023 Expenditures by Fund
Police Services (33.7%)
Fire Services (33.6%)
Street Fund (10.4%)
OHV Grants (9.6%)
Housing Corporation Fund (5.1%)
Public Safety (1/2 Cent Sales) (4.2%)
Supplemental Law (COPS) (3.1%)
AMMDA Fund (0.3%)
Budgeted and Historical 2023 Expenditures by Fund
Millions
AB 109 Fund
RDA Successor Agency
Street Capital Projects Fund
AMMDA Fund
Supplemental Law (COPS)
Public Safety (1/2 Cent Sales)
Housing Corporation Fund
OHV Grants
Street Fund
Fire Services
Police Services
FY2021FY2022FY2023
$0
$10
$-2.5
$2.5
$5
$7.5
$12.5
City of California City | Budget Book 2023 Page 44
50 March 2, 2023
OHV Grants $532,975 $481,437 $291,322 $963,000
Police Services $3,940,047 $3,670,069 $1,721,917 $3,367,500 Fire Services $3,293,333 $3,338,352 $1,321,940 $3,358,500 Supplemental Law (COPS) $0 $512,850 $0 $305,750
Public Safety (1/2 Cent Sales) $173,206 $354,421 $28,944 $416,650 Street Fund $898,632 $921,481 $514,285 $1,036,650
AB 109 Fund $0 $106,850 $544 $0
AMMDA Fund $8,697 $27,185 $13,383 $31,450
Housing Corporation Fund $443,546 $398,773 $134,739 $508,600 RDA Successor Agency $360,204 $0 $0 $0
Street Capital Projects Fund $420,306 $502,857 $0 $0
Total: $10,070,946 $10,314,275 $4,027,073 $9,988,100
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 45
51 March 2, 2023
OHV Grant
Summary
The City of California City is projecting $1.36M of revenue in FY2023, which represents a 7.7% increase over the prior year.

Budgeted expenditures are projected to increase by 3.4% or $32.05K to $963K in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
Revenues by Source
Revenue Source
Grant Revenue
OHV Law Enforcement G18 16-3341 $34,160 $0 $0 $0
OHV Ground Operations G18 16-3342 $300,329 $0 $0 $0
OHV Education & Safety G18 16-3343 $46,046 $0 $0 $0
OHV Planning G18 16-3344 $0 $0 $34,463 $109,500
OHV Law Enforcement G19 16-3345 $0 $8,971 $0 $0
OHV Ground Operations G19 16-3346 $0 $0 $0 $455,000
OHV Education & Safety G19 16-3347 $0 $0 $0 $110,000
OHV Law Enforcement G21 16-3348 $0 $0 $0 $48,500
OHV Law Enforcement G22 16-3350 $0 $0 $0 $38,500
OHV Ground Operations G22 16-3351 $0 $0 $0 $481,500
OHV Education & Safety G22 16-3352 $0 $0 $0 $120,000
Total Grant Revenue: $380,536 $8,971 $34,463 $1,363,000 Total Revenue Source: $380,536 $8,971 $34,463 $1,363,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 46
52 March 2, 2023
Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
OHV LE Grant - G17
OHV Ground Operations - G17
OHV Ground Operations - G18
OHV Education & Safety - G18
OHV LE Grant - G18
OHV Law Enforcement Grant - G19
OHV Ground Operations - G19
OHV Education & Safety - G19
OHV Law Enforcement Grant - G21
OHV Law Enforcement Grant - G22
OHV Planning Grant - G18
OHV Education & Safety - G22
OHV Ground Operations - G21
OHV Ground Operations - G22
FY2021FY2022FY2023
$0
$0.2
$0.4
$0.6
$0.8
$1
$1.2
Expenditures
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 47
53 March 2, 2023
OHV LE Grant - G17
Personnel Services
Medicare 16-4234-132 $3 $0 $0 $0
Worker's Comp 16-4234-136 $29 $0 $0 $0
Total Personnel Services: $32 $0 $0 $0
Total OHV LE Grant - G17: $32 $0 $0 $0
OHV Ground Operations - G17
Personnel Services
Medicare 16-4235-132 $381 $0 $0 $0
Worker's Comp 16-4235-136 $5,068 $0 $0 $0
Total Personnel Services: $5,449 $0 $0 $0
Total OHV Ground Operations - G17: $5,449 $0 $0 $0
OHV LE Grant - G18
Personnel Services
Regular Salaries 16-4236-110 $743 $0 $0 $0
Medicare 16-4236-132 $102 $0 $0 $0
Retirement 16-4236-134 $57 $0 $0 $0
Worker's Comp 16-4236-136 $812 $0 $0 $0
PERS Unfunded Liability 16-4236-137 $129 $0 $0 $0
Total Personnel Services: $1,843 $0 $0 $0
Operations and Maintenance
Veh Operation/Maint 16-4236-254 $12 $0 $0 $0
Electricity 16-4236-281 $4,116 $0 $0 $0
Water Service 16-4236-287 $829 $0 $0 $0
Total Operations and Maintenance: $4,957 $0 $0 $0
Total OHV LE Grant - G18: $6,800 $0 $0 $0
OHV Ground Operations - G18
Personnel Services
Regular Salaries 16-4237-110 $31,996 $0 $0 $0
Medicare 16-4237-132 $2,155 $0 $0 $0
Cafeteria Plan 16-4237-133 $16,575 $0 $0 $0
Retirement 16-4237-134 $3,018 $0 $0 $0
Worker's Comp 16-4237-136 $14,873 $0 $0 $0
PERS Unfunded Liability 16-4237-137 $6,760 $0 $0 $0
Total Personnel Services: $75,377 $0 $0 $0
Operations and Maintenance
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 48
54 March 2, 2023
Veh Operation/Maint 16-4237-254 $636 $0 $0 $0
RSI Fuel 16-4237-255 $3,395 $0 $0 $0
Equipment Operation/Maint 16-4237-256 $3,023 $0 $0 $0
Bldg Operation/Maint 16-4237-270 $37,917 $0 $0 $0
Electricity 16-4237-281 $2,493 $0 $0 $0
Water Service 16-4237-287 $1,264 $0 $0 $0
Special Depart Supp 16-4237-450 $3,210 $0 $0 $0
Contracts 16-4237-630 $7,913 $0 $0 $0
Total Operations and Maintenance: $59,850 $0 $0 $0
Total OHV Ground Operations - G18: $135,227 $0 $0 $0
OHV Education & Safety - G18
Personnel Services
Regular Salaries 16-4238-110 $1,348 $0 $0 $0
Premium Overtime 16-4238-112 $244 $0 $0 $0
Temporary/Part Time 16-4238-120 $2,483 $0 $0 $0
Medicare 16-4238-132 $344 $0 $0 $0
Retirement 16-4238-134 $104 $0 $0 $0
Unemployment Ins 16-4238-135 $110 $0 $0 $0
Worker's Comp 16-4238-136 $4,161 $0 $0 $0
PERS Unfunded Liability 16-4238-137 $233 $0 $0 $0
Uniforms 16-4238-140 $1,351 $0 $0 $0
Total Personnel Services: $10,379 $0 $0 $0
Operations and Maintenance
Bldg Operation/Maint 16-4238-270 $491 $0 $0 $0
Chemicals/EMS Med Supp & Sup 16-4238-480 $2,004 $0 $0 $0 Contracts 16-4238-630 $2,280 $0 $0 $0
Total Operations and Maintenance: $4,775 $0 $0 $0
Total OHV Education & Safety - G18: $15,154 $0 $0 $0
OHV Planning Grant - G18
Personnel Services
Regular Salaries 16-4239-110 $0 $0 $0 $14,000
Total Personnel Services: $0 $0 $0 $14,000
Operations and Maintenance
Contracts 16-4239-630 $0 $28,815 $51,185 $66,000
Total Operations and Maintenance: $0 $28,815 $51,185 $66,000 Total OHV Planning Grant - G18: $0 $28,815 $51,185 $80,000 OHV Law Enforcement Grant - G19
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 49
55 March 2, 2023
Personnel Services
Regular Salaries 16-4240-110 $3,609 $400 $0 $0
Medicare 16-4240-132 $49 $6 $0 $0
Retirement 16-4240-134 $72 $31 $0 $0
Total Personnel Services: $3,729 $437 $0 $0
Operations and Maintenance
Office Supplies 16-4240-241 $179 $175 $0 $0
Veh Operation/Maint 16-4240-254 $1,423 $0 $0 $0
Electricity 16-4240-281 $2,411 $0 $0 $0
Water Service 16-4240-287 $1,674 $892 $0 $0
Total Operations and Maintenance: $5,687 $1,068 $0 $0
Total OHV Law Enforcement Grant - G19: $9,417 $1,504 $0 $0 OHV Ground Operations - G19
Personnel Services
Regular Salaries 16-4241-110 $158,649 $105,637 $0 $0
Straight Overtime 16-4241-111 $148 $0 $0 $0
Premium Overtime 16-4241-112 $9,646 $565 $0 $0
Cash-In-Lieu 16-4241-128 $151 $0 $0 $0
Medicare 16-4241-132 $2,547 $1,738 $0 $0
Cafeteria Plan 16-4241-133 $44,625 $31,425 $0 $0
Retirement 16-4241-134 $11,227 $7,260 $0 $0
Unemployment Ins 16-4241-135 $1,188 $295 $0 $0
Worker's Comp 16-4241-136 $0 $9,008 $0 $0
PERS Unfunded Liability 16-4241-137 $25,144 $0 $0 $0
Uniforms 16-4241-140 $0 $504 $0 $0
Vacation/Sick Buy Back 16-4241-150 $0 $1,595 $0 $0
Total Personnel Services: $253,324 $158,027 $0 $0
Operations and Maintenance
Office Supplies 16-4241-241 $91 $0 $0 $0
Veh Operation/Maint 16-4241-254 $802 $1,306 $0 $0
RSI Fuel 16-4241-255 $9,570 $5,188 $0 $0
Equipment Operation/Maint 16-4241-256 $4,974 $0 $0 $0
Bldg Operation/Maint 16-4241-270 $13,206 $3,466 $0 $0
Electricity 16-4241-281 $20,727 $3,330 $0 $0
Communications Maint 16-4241-286 $1,210 $607 $0 $0
Water Service 16-4241-287 $3,310 $1,729 $0 $0
Special Depart Supp 16-4241-450 $5,002 $45,988 $0 $0
Armory/Safety Equip & Supplies 16-4241-451 $400 $0 $0 $0 Contracts 16-4241-630 $3,715 $5,536 $0 $0
Operating Transfers In 16-4241-905 -$16,537 $0 $0 $0
Total Operations and Maintenance: $46,468 $67,151 $0 $0 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 50
56 March 2, 2023
Capital Outlay
Purchase of Equipment 16-4241-740 $2,681 $0 $0 $0
Total Capital Outlay: $2,681 $0 $0 $0
Total OHV Ground Operations - G19: $302,473 $225,178 $0 $0 OHV Education & Safety - G19
Personnel Services
Regular Salaries 16-4242-110 $1,382 $4,250 $0 $0
Straight Overtime 16-4242-111 $765 $1,828 $0 $0
Premium Overtime 16-4242-112 $8,940 $8,989 $0 $0
Temporary/Part Time 16-4242-120 $41,638 $4,500 $0 $0
Medicare 16-4242-132 $730 $191 $0 $0
Retirement 16-4242-134 $0 $541 $0 $0
Unemployment Ins 16-4242-135 $1,521 $177 $0 $0
Worker's Comp 16-4242-136 $0 $1,900 $0 $0
Uniforms 16-4242-140 $716 $1,792 $0 $0
Total Personnel Services: $55,691 $24,169 $0 $0
Operations and Maintenance
Office Supplies 16-4242-241 $255 $0 $0 $0
Veh Operation/Maint 16-4242-254 $348 $1,012 $0 $0
Bldg Operation/Maint 16-4242-270 -$1 $0 $0 $0
Special Depart Supp 16-4242-450 $0 $2,417 $0 $0
Chemicals/EMS Med Supp & Sup 16-4242-480 $1,084 $131 $0 $0 Contracts 16-4242-630 $1,045 $695 $0 $0
Total Operations and Maintenance: $2,732 $4,255 $0 $0
Total OHV Education & Safety - G19: $58,423 $28,424 $0 $0 OHV Law Enforcement Grant - G21
Personnel Services
Premium Overtime 16-4243-112 $0 $3,815 $0 $23,500
Medicare 16-4243-132 $0 $54 $0 $500
Retirement 16-4243-134 $0 $67 $0 $500
Total Personnel Services: $0 $3,935 $0 $24,500
Operations and Maintenance
Office Supplies 16-4243-241 $0 $41 $0 $0
Veh Operation/Maint 16-4243-254 $0 $444 $0 $1,100
Electricity 16-4243-281 $0 $6,028 $0 $0
Water Service 16-4243-287 $0 $1,080 $418 $0
Total Operations and Maintenance: $0 $7,594 $418 $1,100 Total OHV Law Enforcement Grant - G21: $0 $11,529 $418 $25,600 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 51
57 March 2, 2023
OHV Ground Operations - G21
Personnel Services
Regular Salaries 16-4244-110 $0 $114,604 $40,225 $101,800 Straight Overtime 16-4244-111 $0 $340 $0 $200
Premium Overtime 16-4244-112 $0 $6,482 $102 $4,000
Temporary/Part Time 16-4244-120 $0 $383 $0 $2,500
Medicare 16-4244-132 $0 $2,061 $777 $1,000
Cafeteria Plan 16-4244-133 $0 $32,075 $12,600 $18,000
Retirement 16-4244-134 $0 $8,663 $2,959 $4,000
Unemployment Ins 16-4244-135 $0 $968 $0 $1,000
Uniforms 16-4244-140 $0 $0 $0 $1,500
Vacation/Sick Buy Back 16-4244-150 $0 $248 $3,885 $0
COVID-19 16-4244-170 $0 $0 $2,250 $0
Total Personnel Services: $0 $165,824 $62,799 $134,000
Operations and Maintenance
Office Supplies 16-4244-241 $0 $0 $0 $300
Janitorial Supplies 16-4244-244 $0 $0 $0 $1,800
Veh Operation/Maint 16-4244-254 $0 $1,140 $0 $400
RSI Fuel 16-4244-255 $0 $6,809 $0 $5,800
Equipment Operation/Maint 16-4244-256 $0 $0 $0 $8,100
Bldg Operation/Maint 16-4244-270 $0 $2,540 $241 $4,400
Electricity 16-4244-281 $0 $3,831 $0 $5,800
Communications Maint 16-4244-286 $0 $905 $0 $1,000
Water Service 16-4244-287 $0 $2,473 $960 $2,500
Special Depart Supp 16-4244-450 $0 $1,730 $0 $27,000
Contracts 16-4244-630 $0 $735 $0 $26,000
Total Operations and Maintenance: $0 $20,163 $1,201 $83,100 Total OHV Ground Operations - G21: $0 $185,987 $64,000 $217,100 OHV Law Enforcement Grant - G22
Personnel Services
Regular Salaries 16-4245-110 $0 $0 $0 $10,000
Straight Overtime 16-4245-111 $0 $0 $0 $1,000
Premium Overtime 16-4245-112 $0 $0 $0 $21,300
Medicare 16-4245-132 $0 $0 $0 $500
Retirement 16-4245-134 $0 $0 $0 $500
Unemployment Ins 16-4245-135 $0 $0 $0 $500
Worker's Comp 16-4245-136 $0 $0 $0 $500
Total Personnel Services: $0 $0 $0 $34,300
Operations and Maintenance
Office Supplies 16-4245-241 $0 $0 $0 $300
Veh Operation/Maint 16-4245-254 $0 $0 $173 $1,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 52
58 March 2, 2023
Electricity 16-4245-281 $0 $0 $1,034 $1,200
Water Service 16-4245-287 $0 $0 $405 $600
Contracts 16-4245-630 $0 $0 $0 $600
Total Operations and Maintenance: $0 $0 $1,612 $4,200
Total OHV Law Enforcement Grant - G22: $0 $0 $1,612 $38,500 OHV Education & Safety - G22
Personnel Services
Regular Salaries 16-4247-110 $0 $0 $0 $5,000
Straight Overtime 16-4247-111 $0 $0 $0 $1,000
Premium Overtime 16-4247-112 $0 $0 $0 $51,400
Temporary/Part Time 16-4247-120 $0 $0 $2,865 $40,000
Medicare 16-4247-132 $0 $0 $42 $1,000
Retirement 16-4247-134 $0 $0 $0 $1,000
Unemployment Ins 16-4247-135 $0 $0 $0 $1,000
Worker's Comp 16-4247-136 $0 $0 $0 $2,000
Uniforms 16-4247-140 $0 $0 $0 $1,500
Total Personnel Services: $0 $0 $2,907 $103,900
Operations and Maintenance
Office Supplies 16-4247-241 $0 $0 $83 $600
Veh Operation/Maint 16-4247-254 $0 $0 $126 $1,500
Electricity 16-4247-281 $0 $0 $1,034 $1,200
Water Service 16-4247-287 $0 $0 $405 $600
Special Depart Supp 16-4247-450 $0 $0 $0 $5,000
Chemicals/EMS Med Supp & Sup 16-4247-480 $0 $0 $325 $3,000 Contracts 16-4247-630 $0 $0 $170 $4,300
Total Operations and Maintenance: $0 $0 $2,143 $16,200
Total OHV Education & Safety - G22: $0 $0 $5,050 $120,100 OHV Ground Operations - G22
Personnel Services
Regular Salaries 16-4246-110 $0 $0 $71,863 $235,500
Straight Overtime 16-4246-111 $0 $0 $614 $600
Premium Overtime 16-4246-112 $0 $0 $7,301 $10,600
Temporary/Part Time 16-4246-120 $0 $0 $18,429 $52,000
Medicare 16-4246-132 $0 $0 $1,612 $4,000
Cafeteria Plan 16-4246-133 $0 $0 $19,203 $50,000
Retirement 16-4246-134 $0 $0 $5,299 $13,000
Unemployment Ins 16-4246-135 $0 $0 $509 $2,000
Total Personnel Services: $0 $0 $124,830 $367,700
Operations and Maintenance
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 53
59 March 2, 2023
Janitorial Supplies 16-4246-244 $0 $0 $1,323 $1,800
Veh Operation/Maint 16-4246-254 $0 $0 $778 $1,500
RSI Fuel 16-4246-255 $0 $0 $7,130 $14,400
Equipment Operation/Maint 16-4246-256 $0 $0 $1,245 $1,800 Bldg Operation/Maint 16-4246-270 $0 $0 $4,703 $11,700
Electricity 16-4246-281 $0 $0 $3,749 $12,000
Communications Maint 16-4246-286 $0 $0 $606 $2,400
Water Service 16-4246-287 $0 $0 $1,118 $4,800
Special Depart Supp 16-4246-450 $0 $0 $1,340 $41,000
Armory/Safety Equip & Supplies 16-4246-451 $0 $0 $705 $1,000 Contracts 16-4246-630 $0 $0 $21,529 $21,600
Total Operations and Maintenance: $0 $0 $44,227 $114,000 Total OHV Ground Operations - G22: $0 $0 $169,057 $481,700 Total Expenditures: $532,975 $481,437 $291,322 $963,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 54
60 March 2, 2023
PS Police Fund
Summary
The City of California City is projecting $3.76M of revenue in FY2023, which represents a 3% increase over the prior year.

Budgeted expenditures are projected to decrease by 10.1% or $457.12K to $4.09M in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
$5M
Revenue by Fund
2023 Revenue by Fund
Police Services (89.5%)
Public Safety (1/2 Cent Sales) (6.5%)
Supplemental Law (COPS) (4%)
City of California City | Budget Book 2023 Page 55
61 March 2, 2023
Budgeted and Historical 2023 Revenue by Fund
Millions
Measure L AB 109 Fund Supplemental Law (COPS)
Public Safety (1/2 Cent Sales) Police Services
FY2021FY2022FY2023
0 1
2 3
4 5
City of California City | Budget Book 2023 Page 56
62 March 2, 2023
Police Services $4,371,103 $3,785,053 $1,591,382 $3,367,500 Measure L $6,730 $1,213 $434 $0
Supplemental Law (COPS) $156,727 $161,285 $129,086 $150,000 Public Safety (1/2 Cent Sales) $187,301 $239,624 $86,666 $246,000 AB 109 Fund $0 $1,558 $0 $0
Total: $4,721,860 $4,188,733 $1,807,568 $3,763,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Revenues by Source
Revenue Source
Taxes
Measure A (2012) 18-3110 $422,335 $363,139 $46,213 $200,000 Measure C (2018) 18-3112 $3,234,887 $3,254,168 $1,434,907 $3,000,000 Public Safety Meas-C Reserves 18-3113 $8,065 $0 $0 $0
Total Taxes: $3,665,288 $3,617,308 $1,481,120 $3,200,000 Licenses & Permits
Livescan Fees 18-3219 $1,793 $4,544 $2,634 $9,000
Evidence Fees (PD) 18-3222 $37,121 $11,802 -$1,632 $0
Animal License Fees 18-3225 $21,167 $21,103 $7,758 $22,500 Total Licenses & Permits: $60,081 $37,449 $8,760 $31,500 Intergovernmental
Coronavirus Relief Fund 18-3330 $87,424 $0 $0 $0
Xfer Cannabis Tax Revenue In 18-3331 $484,604 $0 $0 $0
COPS Fast Grant 25-3341 $156,727 $161,285 $129,086 $150,000 1/2 Cent Sales Tax 26-3354 $187,301 $239,624 $86,666 $246,000 AB 109 28-3320 $0 $1,558 $0 $0
Total Intergovernmental: $916,056 $402,466 $215,752 $396,000 Service Charges and Fees
Animal Shelter Fees 18-3432 $12,290 $13,475 $3,860 $15,000 Spay/Neuter Fees 18-3433 $13,940 $16,050 $4,345 $17,000 Rabies Vaccination 18-3434 $3,175 $3,500 $1,015 $4,000
Total Service Charges and Fees: $29,405 $33,025 $9,220 $36,000 Miscellaneous Revenues
Police Grants 18-3680 $0 $0 $10,000 $10,000
Reimb of State Mandated Costs 18-3687 $12,913 $14,097 $9,568 $6,000 Post Reimbursement 18-3690 $0 $0 $2,448 $0
Miscellaneous Revenue 18-3691 $10,800 $5,154 $3,549 $7,000 Animal Shelter Donations 18-3694 $1,281 $1,977 $1,768 $0 Holiday Public Safety Donation 18-3696 $2,925 -$951 $1,500 $0 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 57
63 March 2, 2023
Investment Earnings 23-3612 $26 $14 $0 $0
Total Miscellaneous Revenues: $27,945 $20,292 $28,833 $23,000 Transfer
Insurance Proceeds 18-3871 $0 $47,694 $47,749 $45,000
Total Transfer: $0 $47,694 $47,749 $45,000
Miscellaneous Proceeds
Police Range Rental Fees 18-3975 $16,382 $29,300 $15,700 $32,000 Total Miscellaneous Proceeds: $16,382 $29,300 $15,700 $32,000 Special Tax
Special Tax - Measure L 23-3411 $6,703 $1,199 $434 $0
Total Special Tax: $6,703 $1,199 $434 $0
Total Revenue Source: $4,721,860 $4,188,733 $1,807,568 $3,763,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
Budgeted Expenditures by Function
Police Enforcement (62.4%) Police Dispatch (11.4%)
Public Safety Augmentation (10.2%)
Supplemental Law (COPS) (7.5%)
Police Animal Control (4.8%)
Supplemental Law Enforcement
(SLESF) (3.8%)
Supplemental Law Enforcement
City of California City | Budget Book 2023 Page 58
64 March 2, 2023
Budgeted and Historical Expenditures by Function
Millions
Public Safety - AB 109
Supplemental Law Enforcement (SLESF)
Police Animal Control
Supplemental Law (COPS)
Public Safety Augmentation
Police Dispatch
Police Enforcement
FY2021FY2022FY2023
$-1
$0
$1
$2
$3
$4
$5
Expenditures
Police Enforcement
Personnel Services
Regular Salaries 18-4212-110 $1,294,149 $1,609,139 $684,154 $1,470,000 Straight Overtime 18-4212-111 $45,266 $83,578 $39,425 $84,000 Premium Overtime 18-4212-112 $157,329 $187,081 $103,143 $190,000 Temporary/Part Time 18-4212-120 $0 $122 $0 $0
Cash-In-Lieu 18-4212-128 $128,202 $10,450 $3,644 $11,000 Recruiting 18-4212-130 $18,959 $400 $17,837 $22,000
Employment Fees 18-4212-131 $788 $213 $0 $600
Medicare 18-4212-132 $40,067 $30,092 $12,909 $22,000
Cafeteria Plan 18-4212-133 $270,373 $364,192 $138,348 $292,000 Retirement 18-4212-134 $168,935 $257,312 $103,645 $230,000 Unemployment Ins 18-4212-135 $7,340 $6,398 $546 $5,000
Worker's Comp 18-4212-136 $127,768 $132,379 $0 $135,000 PERS Unfunded Liability 18-4212-137 $194,798 $301,091 $0 $304,000 Uniforms 18-4212-140 $14,424 $21,675 $12,799 $18,500
Vacation/Sick Buy Back 18-4212-150 $58,877 $83,140 $26,937 $50,000 COVID-19 18-4212-170 $23,680 $7,485 $3,409 $0
Total Personnel Services: $2,550,955 $3,094,747 $1,146,796 $2,834,100 Operations and Maintenance
Subscr/Books/Dues 18-4212-210 $4,701 $5,736 $3,563 $3,000 Travel/Lodging/Reg 18-4212-230 $7,670 $11,114 $4,312 $12,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 59
65 March 2, 2023
Entertainment/Special Events 18-4212-235 $1,419 $1,451 $553 $800 Office Supplies 18-4212-241 $5,849 $6,376 $3,314 $5,000 Postage and Shipping 18-4212-245 $866 $1,111 $641 $1,200 Other/Office Equipment 18-4212-250 $480 $693 $201 $500
Veh Operation/Maint 18-4212-254 $47,306 $38,734 $15,021 $30,000 RSI Fuel 18-4212-255 $53,687 $67,304 $29,504 $67,000
Bldg Operation/Maint 18-4212-270 $10,592 $7,599 $8,477 $14,000 Electricity 18-4212-281 $58,679 $56,511 $45,889 $100,000 Gas 18-4212-282 $5,064 $7,218 $857 $7,200
Telephone - Cell 18-4212-283 $20,330 $12,273 $0 $0
Telephone - Land 18-4212-284 $7,660 $7,453 $9,863 $22,000 Communications Maint 18-4212-286 $5,005 $5,615 $14,578 $25,000 Water Service 18-4212-287 $13,240 $13,200 $0 $11,000
Sewer Services 18-4212-288 $222 $101 $0 $200
Professional Services 18-4212-310 $60,769 $78,069 $614 $60,000 Legal Services 18-4212-311 $47,425 $40,129 $532 $500
Litigation 18-4212-313 $4,334 $10,787 $0 $7,500
Training 18-4212-330 $0 $7,353 $895 $10,000
Special Depart Supp 18-4212-450 $2,401 $1,266 $401 $1,500 Armory/Safety Equip & Supplies 18-4212-451 $37,398 $16,059 $10,054 $17,000 Chemicals/EMS Med Supp & Sup 18-4212-480 $981 $1,095 $573 $1,100 Holiday with Public Safety 18-4212-490 $1,827 $0 $0 $1,000 Liability Insurance 18-4212-510 $121,882 $95,721 $0 $98,000 Licenses & Permits 18-4212-610 $515 $535 $0 $550
Claims 18-4212-621 $0 $462 $54 $500
Software Contract 18-4212-629 $1,490 $375 $263 $400
Contracts 18-4212-630 $58,998 $166,237 $63,065 $181,700 Legal Settlement 18-4212-680 $12,318 $0 -$6,000 $0
Operating Transfers In 18-4212-905 -$72,808 -$907,200 $0 -$984,600 PS Crime Stopper Reward 18-4212-911 $0 $0 $0 $25,000
Miscellaneous Expense 18-4212-999 $0 $10,099 $0 $0
Total Operations and Maintenance: $520,298 -$236,525 $207,222 -$280,950 Capital Outlay
Purchase of Equipment 18-4212-740 $14,333 $2,852 $10,784 $0 Vehicle Purchase 18-4212-745 $106,700 $22,444 $0 $0
Total Capital Outlay: $121,034 $25,296 $10,784 $0
Total Police Enforcement: $3,192,287 $2,883,518 $1,364,802 $2,553,150 Supplemental Law Enforcement (SLESF)
Personnel Services
Regular Salaries 18-4213-110 $79,588 $82,238 $41,860 $89,500 Straight Overtime 18-4213-111 $0 $0 $140 $300
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 60
66 March 2, 2023
Premium Overtime 18-4213-112 $29 $0 $0 $0
Medicare 18-4213-132 $2,609 $1,709 $857 $1,300
Cafeteria Plan 18-4213-133 $33,300 $37,500 $18,000 $36,000 Retirement 18-4213-134 $6,220 $6,346 $3,234 $6,400
Unemployment Ins 18-4213-135 $575 $546 $0 $600
Worker's Comp 18-4213-136 $749 $709 $0 $500
PERS Unfunded Liability 18-4213-137 $7,173 $438 $0 $500 Uniforms 18-4213-140 $1,200 $1,200 $1,200 $1,200
Vacation/Sick Buy Back 18-4213-150 $0 $1,340 $0 $1,400
COVID-19 18-4213-170 $2,029 $1,440 $640 $0
Total Personnel Services: $133,473 $133,467 $65,932 $137,700 Operations and Maintenance
Subscr/Books/Dues 18-4213-210 $309 $150 $50 $200
Travel/Lodging/Reg 18-4213-230 $0 $0 $0 $200
Entertainment/Special Events 18-4213-235 $0 $830 $0 $0
Office Supplies 18-4213-241 $963 $848 $29 $500
Office Equip Lease Expense 18-4213-242 $5,857 $5,098 $2,255 $5,400 Postage and Shipping 18-4213-245 $0 $92 $0 $100
Other/Office Equipment 18-4213-250 $751 $1,381 $0 $500
Professional Services 18-4213-310 $476 $1,024 $497 $1,000 Training 18-4213-330 $250 $0 $30 $500
Licenses & Permits 18-4213-610 $0 $0 $3,150 $6,500
Livescan Fees 18-4213-620 $1,775 $2,417 $1,518 $2,500
Contracts 18-4213-630 $6,300 $9,192 $0 $0
Total Operations and Maintenance: $16,681 $21,032 $7,530 $17,400 Total Supplemental Law Enforcement (SLESF): $150,154 $154,499 $73,461 $155,100 Supplemental Law (COPS)
Operations and Maintenance
Liability Insurance 25-4213-510 $0 $0 $0 $0
Operating Transfers out 25-4213-904 $0 $512,850 $0 $305,750 Total Operations and Maintenance: $0 $512,850 $0 $305,750 Total Supplemental Law (COPS): $0 $512,850 $0 $305,750
Public Safety Augmentation
Personnel Services
Regular Salaries 26-4214-110 $67,098 $59,121 $23,720 $63,000 Premium Overtime 26-4214-112 $1,273 $3,283 $1,139 $3,000 Temporary/Part Time 26-4214-120 $0 $1,251 $715 $0
Medicare 26-4214-132 $1,522 $949 $371 $1,000
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 61
67 March 2, 2023
Unemployment Ins 26-4214-135 $300 $273 $0 $300
Worker's Comp 26-4214-136 $5,126 $0 $0 $0
COVID-19 26-4214-170 $150 $1,787 $0 $0
Total Personnel Services: $75,468 $66,663 $25,944 $67,300 Operations and Maintenance
Subscr/Books/Dues 26-4214-210 $51 $0 $0 $0
Travel/Lodging/Reg 26-4214-230 $800 $257 $0 $1,000
Office Supplies 26-4214-241 $61 $0 $0 $0
Veh Operation/Maint 26-4214-254 $96,975 $0 $0 $0
Special Depart Supp 26-4214-450 $0 $0 $3,000 $4,700
Operating Transfers out 26-4214-904 $0 $287,500 $0 $343,650 Operating Transfers In 26-4214-905 -$150 $0 $0 $0
Total Operations and Maintenance: $97,738 $287,757 $3,000 $349,350 Total Public Safety Augmentation: $173,206 $354,421 $28,944 $416,650 Police Dispatch
Personnel Services
Regular Salaries 18-4215-110 $255,586 $296,024 $119,451 $314,000 Straight Overtime 18-4215-111 $6,245 $6,882 $3,954 $7,000 Premium Overtime 18-4215-112 $29,138 $25,611 $19,542 $10,000 Recruiting 18-4215-130 $5,061 $0 $0 $0
Medicare 18-4215-132 $6,949 $5,307 $2,410 $5,000
Cafeteria Plan 18-4215-133 $59,267 $74,359 $32,849 $75,000 Retirement 18-4215-134 $20,370 $27,693 $11,456 $25,000
Unemployment Ins 18-4215-135 $1,726 $1,638 $0 $1,700
Worker's Comp 18-4215-136 $2,462 $2,285 $0 $2,500
PERS Unfunded Liability 18-4215-137 $23,489 $1,275 $0 $1,500 Uniforms 18-4215-140 $2,400 $3,000 $3,000 $3,600
Vacation/Sick Buy Back 18-4215-150 $1,509 $12,080 $5,305 $4,500 COVID-19 18-4215-170 $977 $4,034 $3,198 $0
Total Personnel Services: $415,180 $460,188 $201,165 $449,800 Operations and Maintenance
Travel/Lodging/Reg 18-4215-230 $0 $0 $0 $600
Entertainment/Special Events 18-4215-235 $406 $304 $0 $0 Office Supplies 18-4215-241 $511 $514 $0 $0
Computer Purchase/Repair 18-4215-243 $4,291 $0 $0 $0
Other/Office Equipment 18-4215-250 $184 $0 $536 $800
Telephone - Land 18-4215-284 $8,152 $4,290 $2,299 $6,600 Communications Maint 18-4215-286 $1,359 $4,761 $2,369 $5,900 Special Depart Supp 18-4215-450 $218 $0 $0 $0
Licenses & Permits 18-4215-610 $0 $0 $0 $1,000
Contracts 18-4215-630 $5,202 $1,000 $0 $0
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 62
68 March 2, 2023
Total Operations and Maintenance: $20,323 $10,868 $5,204 $14,900 Total Police Dispatch: $435,503 $471,057 $206,368 $464,700 Police Animal Control
Personnel Services
Regular Salaries 18-4217-110 $54,320 $56,746 $28,964 $61,500 Straight Overtime 18-4217-111 $800 $1,406 $506 $1,000
Premium Overtime 18-4217-112 $1,072 $1,933 $1,097 $2,000 Temporary/Part Time 18-4217-120 $19,756 $17,067 $9,323 $16,000 Medicare 18-4217-132 $1,997 $1,115 $565 $1,200
Cafeteria Plan 18-4217-133 $12,600 $12,600 $6,300 $12,600 Retirement 18-4217-134 $4,414 $5,707 $2,914 $5,600
Unemployment Ins 18-4217-135 $565 $546 $0 $550
Worker's Comp 18-4217-136 $14,570 $10,581 $0 $12,000
PERS Unfunded Liability 18-4217-137 $5,090 $276 $0 $400 Uniforms 18-4217-140 $600 $0 $600 $600
Total Personnel Services: $115,783 $107,976 $50,268 $113,450 Operations and Maintenance
Subscr/Books/Dues 18-4217-210 $0 $48 $0 $100
Office Supplies 18-4217-241 $1,226 $883 $32 $1,000
Other/Office Equipment 18-4217-250 $0 $38 $0 $0
Veh Operation/Maint 18-4217-254 $115 -$53 $193 $500
RSI Fuel 18-4217-255 $1,818 $2,708 $1,301 $3,500
Bldg Operation/Maint 18-4217-270 $1,898 $2,978 $158 $2,000 Electricity 18-4217-281 $12,486 $10,631 $10,297 $25,000 Gas 18-4217-282 $2,153 $2,693 $297 $2,500
Telephone - Cell 18-4217-283 $0 $40 $0 $0
Telephone - Land 18-4217-284 $1,268 $828 $576 $1,000
Communications Maint 18-4217-286 $660 $880 $462 $1,000
Water Service 18-4217-287 $3,096 $3,187 $1,528 $3,300
Sewer Services 18-4217-288 $2,629 $2,727 $1,264 $2,800
Professional Services 18-4217-310 $17,186 $23,315 $7,149 $36,000 Contracts 18-4217-630 $1,783 $2,115 $1,192 $2,400
Grant Expenses 18-4217-650 $0 $0 $2,568 $0
Total Operations and Maintenance: $46,319 $53,019 $27,017 $81,100 Total Police Animal Control: $162,103 $160,996 $77,285 $194,550 Public Safety - AB 109
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 63
69 March 2, 2023
Personnel Services
Premium Overtime 28-4221-112 $0 $0 $536 $0
Medicare 28-4221-132 $0 $0 $8 $0
Total Personnel Services: $0 $0 $544 $0
Operations and Maintenance
Operating Transfers out 28-4221-904 $0 $106,850 $0 $0
Total Operations and Maintenance: $0 $106,850 $0 $0
Total Public Safety - AB 109: $0 $106,850 $544 $0
Total Expenditures: $4,113,253 $4,644,189 $1,751,405 $4,089,900 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 64
70 March 2, 2023
PS Fire Fund
Summary
The City of California City is projecting $3.42M of revenue in FY2023, which represents a 1.2% increase over the prior year.

Budgeted expenditures are projected to decrease by 11.7% or $444.27K to $3.36M in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
$5M
Revenues by Source
Revenue Source
Taxes
Measure A (2012) 19-3110 $346,132 $297,402 $37,839 $200,000 Measure C (2018) 19-3112 $3,234,980 $3,254,189 $1,434,907 $3,000,000 Public Safety Meas-C Reserves 19-3113 -$19,690 $0 $0 $0 Total Taxes: $3,561,422 $3,551,591 $1,472,746 $3,200,000 Intergovernmental
Coronavirus Relief Fund 19-3330 $87,424 $0 $0 $0
Xfer Cannabis Tax Revenue In 19-3331 $484,604 $0 $0 $0
Total Intergovernmental: $572,028 $0 $0 $0
Service Charges and Fees
Plan Review Fees/CFC Cites 19-3410 $22,400 $50 $0 $20,000 Total Service Charges and Fees: $22,400 $50 $0 $20,000
Fines and Forfeitures
Code Enforcement Citations 19-3523 $35,680 $58,210 $13,250 $60,000 Total Fines and Forfeitures: $35,680 $58,210 $13,250 $60,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 65
71 March 2, 2023
Miscellaneous Revenues
Fire Supplies Cost Recovery 19-3617 $6,239 $348 $0 $500 Fire Donations 19-3627 $0 $11,519 $0 $0
Fire Inspection Fees 19-3641 $80,945 $77,380 $51,155 $85,000 Fire Grants 19-3680 $0 $15,000 $0 $0
Miscellaneous Revenue 19-3691 $2,264 $8,740 $1,239 $3,000 Reimbursement -Fire Services 19-3695 $21,513 $75,633 $0 $50,000 Total Miscellaneous Revenues: $110,961 $188,620 $52,394 $138,500 Total Revenue Source: $4,302,491 $3,798,471 $1,538,390 $3,418,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Fire Code Enforce
Fire Suppression
FY2021FY2022FY2023
$0
$1
$2
$3
$4
Expenditures
Fire Code Enforce
Personnel Services
Regular Salaries 19-4216-110 $101,152 $116,390 $59,980 $125,000 Straight Overtime 19-4216-111 $719 $1,362 $0 $1,000
Premium Overtime 19-4216-112 $0 $0 $86 $200
Cash-In-Lieu 19-4216-128 $168 $0 $28 $100
Medicare 19-4216-132 $3,182 $2,047 $1,011 $2,200
Cafeteria Plan 19-4216-133 $29,400 $29,400 $14,700 $30,000 Retirement 19-4216-134 $12,601 $13,985 $7,078 $14,000
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 66
72 March 2, 2023
Unemployment Ins 19-4216-135 $564 $546 $0 $600
Worker's Comp 19-4216-136 $5,548 $5,947 $0 $6,600
PERS Unfunded Liability 19-4216-137 $14,530 $45,379 $0 $48,000 Uniforms 19-4216-140 $1,200 $1,200 $1,200 $1,200
Vacation/Sick Buy Back 19-4216-150 $0 $2,608 $231 $1,000 COVID-19 19-4216-170 $2,241 $1,046 $0 $0
Total Personnel Services: $171,305 $219,910 $84,314 $229,900 Operations and Maintenance
Subscr/Books/Dues 19-4216-210 $947 $1,098 $781 $1,200
Advertising 19-4216-220 $0 $428 $0 $1,000
Travel/Lodging/Reg 19-4216-230 $0 $0 $173 $400
Office Supplies 19-4216-241 $0 $536 $0 $200
Postage and Shipping 19-4216-245 $0 $0 $0 $100
Other/Office Equipment 19-4216-250 $0 $268 $0 $500
Veh Operation/Maint 19-4216-254 $477 $2,829 $2,984 $3,000 RSI Fuel 19-4216-255 $2,538 $3,285 $2,336 $3,500
Telephone - Cell 19-4216-283 $1,628 $908 $0 $0
Telephone - Land 19-4216-284 $0 $0 $302 $1,200
Communications Maint 19-4216-286 $0 $608 $456 $700
Professional Services 19-4216-310 $6,985 $13,753 $3,886 $16,000 Legal Services 19-4216-311 $5,863 $12,970 $963 $15,000
Training 19-4216-330 $0 $0 $0 $1,000
Software Contract 19-4216-629 $400 $375 $263 $500
Other Contracts 19-4216-630 $3,809 $3,809 $0 $4,000
Total Operations and Maintenance: $22,646 $40,866 $12,143 $48,300 Total Fire Code Enforce: $193,952 $260,777 $96,457 $278,200 Fire Suppression
Personnel Services
Regular Salaries 19-4222-110 $1,190,345 $1,120,924 $587,488 $1,282,000 Straight Overtime 19-4222-111 $34,304 $30,228 $12,542 $35,000 Premium Overtime 19-4222-112 $316,863 $292,997 $111,457 $150,000 Cash-In-Lieu 19-4222-128 $90,715 $28,144 $8,014 $22,000 Recruiting 19-4222-130 $49 $3,838 $1,078 $1,000
Employment Fees 19-4222-131 $0 $0 $0 $10,000
Medicare 19-4222-132 $37,242 $22,189 $11,134 $21,000
Cafeteria Plan 19-4222-133 $198,026 $195,801 $94,997 $211,000 Retirement 19-4222-134 $200,265 $171,329 $87,469 $210,000 Unemployment Ins 19-4222-135 $5,285 $4,869 $273 $4,500
Worker's Comp 19-4222-136 $124,232 $135,678 $0 $137,000 PERS Unfunded Liability 19-4222-137 $230,924 $344,214 $0 $347,000 Uniforms 19-4222-140 $18,200 $21,000 $16,800 $18,200
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 67
73 March 2, 2023
Vacation/Sick Buy Back 19-4222-150 $30,031 $44,613 $60,550 $61,000 COVID-19 19-4222-170 $10,761 $246 $0 $0
Total Personnel Services: $2,487,242 $2,416,069 $991,803 $2,509,700 Operations and Maintenance
Subscr/Books/Dues 19-4222-210 $5,232 $7,662 $5,414 $8,000 Advertising 19-4222-220 $0 $0 $0 $500
Travel/Lodging/Reg 19-4222-230 $1,824 $6,032 $8,442 $9,000 Entertainment/Special Events 19-4222-235 $59 $284 $0 $500 Office Supplies 19-4222-241 $753 $790 $2,154 $1,000
Postage and Shipping 19-4222-245 $250 $57 $36 $300
Other/Office Equipment 19-4222-250 $0 $729 $774 $500
Veh Operation/Maint 19-4222-254 $34,140 $26,703 $37,854 $35,000 RSI Fuel 19-4222-255 $24,449 $30,410 $19,710 $33,000
Equipment Operation/Maint 19-4222-256 $0 $90 $2,519 $5,000 Bldg Operation/Maint 19-4222-270 $6,561 $9,605 $12,349 $11,000 Electricity 19-4222-281 $17,921 $15,489 $15,005 $33,000 Gas 19-4222-282 $2,681 $4,624 $754 $5,000
Telephone - Cell 19-4222-283 $7,944 $3,778 $0 $0
Telephone - Land 19-4222-284 $6,265 $5,854 $4,991 $11,000 Communications Maint 19-4222-286 $3,536 $7,584 $8,033 $7,700 Water Service 19-4222-287 $3,259 $3,240 $1,620 $3,500
Sewer Services 19-4222-288 $464 $395 $216 $600
Professional Services 19-4222-310 $96,573 $81,806 $17,558 $90,000 Legal Services 19-4222-311 $6,879 $972 $0 $2,500
Litigation 19-4222-313 $276 $0 $0 $1,000
Training 19-4222-330 $12,445 $4,384 $4,154 $9,000
Fire Prevention 19-4222-351 $475 $0 $805 $3,000
Special Depart Supp 19-4222-450 $223 $193 $217 $200
Armory/Safety Equip & Supplies 19-4222-451 $7,036 $26,900 $21,092 $35,000 Chemicals/EMS Med Supp & Sup 19-4222-480 $34,700 $27,570 $22,673 $30,000 Liability Insurance 19-4222-510 $89,608 $113,932 $4,530 $116,000 Licenses & Permits 19-4222-610 $124 $281 $295 $300
Contracts 19-4222-630 $29,564 $67,277 $28,509 $81,000
Grant Expenses 19-4222-650 $0 $0 $14,056 $0
Operating Transfers In 19-4222-905 -$23,890 $0 $0 $0
Miscellaneous Expense 19-4222-999 $0 $0 $0 $2,000
Total Operations and Maintenance: $369,351 $446,641 $233,760 $534,600 Capital Outlay
Purchase of Equipment 19-4222-740 $44,314 $16,392 $0 $36,000 Total Capital Outlay: $44,314 $16,392 $0 $36,000
Debt Service
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 68
74 March 2, 2023
Loan Payment 19-4222-810 $198,474 $198,474 -$79 $0
Total Debt Service: $198,474 $198,474 -$79 $0
Total Fire Suppression: $3,099,381 $3,077,575 $1,225,484 $3,080,300 Total Expenditures: $3,293,333 $3,338,352 $1,321,940 $3,358,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 69
75 March 2, 2023
Housing Fund
Summary
The City of California City is projecting $557.5K of revenue in FY2023, which represents a 2.8% decrease over the prior year.

Budgeted expenditures are projected to increase by 5.9% or $28.39K to $508.6K in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
$800K
Revenues by Source
Revenue Source
Miscellaneous Revenues
Investment Earnings 74-3612 $172 $0 $0 $0
Rental Income 74-3624 $331,912 $706,377 $165,401 $360,000 Storage/Utilities Income 74-3625 $17,850 $3,732 $0 $0
Internet Program Income 74-3628 $15,575 $3,575 $0 $0
Miscellaneous Revenue 74-3691 $2,316 $270 $0 $500
ROPS Housing Authority 74-3693 $0 $0 $0 $197,000
Total Miscellaneous Revenues: $367,824 $713,954 $165,401 $557,500 Total Revenue Source: $367,824 $713,954 $165,401 $557,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
City of California City | Budget Book 2023 Page 70
76 March 2, 2023
Budgeted and Historical Expenditures by Function
Millions
Housing Corporation
FY2021FY2022FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expenditures
Housing Corporation
Personnel Services
Regular Salaries 74-4632-110 $126,415 $74,178 $25,553 $54,000 Premium Overtime 74-4632-112 $386 $2,588 $4,432 $9,000
Cash-In-Lieu 74-4632-128 $653 $40 $40 $300
Medicare 74-4632-132 $3,416 $1,544 $453 $900
Cafeteria Plan 74-4632-133 $29,400 $15,900 $5,700 $11,500 Retirement 74-4632-134 $15,112 $7,021 $1,945 $4,000
Unemployment Ins 74-4632-135 $588 $273 $0 $300
Worker's Comp 74-4632-136 $7,390 $3,685 $0 $2,000
PERS Unfunded Liability 74-4632-137 $33,846 $53,016 $0 $25,000 Uniforms 74-4632-140 $400 $0 $0 $0
Vacation/Sick Buy Back 74-4632-150 $0 $23,094 $0 $2,000 COVID-19 74-4632-170 $838 $0 $0 $0
Total Personnel Services: $218,443 $181,339 $38,123 $109,000 Operations and Maintenance
Travel/Lodging/Reg 74-4632-230 $1,402 $0 $0 $1,000
Office Supplies 74-4632-241 $1,230 $0 $0 $600
Computer Purchase/Repair 74-4632-243 $50 $0 $0 $0
Janitorial Supplies 74-4632-244 $134 $67 $766 $1,500
Veh Operation/Maint 74-4632-254 $843 $0 $0 $0
Equipment Operation/Maint 74-4632-256 $643 $0 $0 $0
Bldg Operation/Maint 74-4632-270 $33,948 $9,194 $4,990 $20,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 71
77 March 2, 2023
Electricity 74-4632-281 $6,804 $6,121 $5,366 $13,000
Gas 74-4632-282 $2,102 $3,192 $1,886 $6,000
Telephone - Land 74-4632-284 $926 $11,744 $700 $1,400
Communications Maint 74-4632-286 $42,041 $51,009 $31,518 $62,000 Water Service 74-4632-287 $13,276 $14,250 $9,131 $19,000 Sewer Services 74-4632-288 $14,964 $11,520 $7,173 $15,000 Professional Services 74-4632-310 $25,491 $11,622 $0 $15,000 Maintenance Supplies 74-4632-450 $60 $7 $0 $0
Armory/Safety Equip & Supplies 74-4632-451 $200 $0 $200 $200 Dial-A-Ride Transportation 74-4632-460 $327 $0 $122 $1,300 Liability Insurance 74-4632-510 $10,522 $8,372 $0 $5,000 Licenses & Permits 74-4632-614 $1,102 $1,315 $0 $120,000 Miscellaneous Services 74-4632-620 $7,800 $5,700 $3,600 $3,600 Contracts 74-4632-630 $43,701 $47,769 $29,989 $64,000
Tenant Reimbursement - Service 74-4632-634 -$871 -$75 $0 $0 Transfers Expenses In 74-4632-903 $5,128 $29,908 $0 $41,000 Operating Transfers In 74-4632-905 -$838 $0 $0 $0
Total Operations and Maintenance: $210,985 $211,715 $95,440 $389,600 Capital Outlay
Improvements 74-4632-730 $14,118 $4,314 $0 $5,000
Purchase of Equipment 74-4632-740 $0 $1,405 $1,175 $5,000 Total Capital Outlay: $14,118 $5,720 $1,175 $10,000
Total Housing Corporation: $443,546 $398,773 $134,739 $508,600 Total Expenditures: $443,546 $398,773 $134,739 $508,600 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 72
78 March 2, 2023
Aspen Mall
Summary
The City of California City is projecting $31.9K of revenue in FY2023, which represents a 20.4% increase over the prior year.

Budgeted expenditures are projected to decrease by 66.7% or $63.01K to $31.45K in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$25K
$50K
$75K
$100K
Revenues by Source
Revenue Source
Service Charges and Fees
Assessments 71-3445 $23,892 $42,029 $14,728 $31,600
Total Service Charges and Fees: $23,892 $42,029 $14,728 $31,600 Miscellaneous Revenues
Investment Earnings 71-3612 $1,086 $282 $0 $300
Total Miscellaneous Revenues: $1,086 $282 $0 $300
Total Revenue Source: $24,978 $42,311 $14,728 $31,900
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
City of California City | Budget Book 2023 Page 73
79 March 2, 2023
Budgeted and Historical Expenditures by Function
Millions
AMMDA
FY2021FY2022FY2023
$0
$0.005
$0.01
$0.015
$0.02
$0.025
$0.03
$0.035
Expenditures
AMMDA
Personnel Services
Regular Salaries 71-7111-110 $52 $1,202 $0 $0
Temporary/Part Time 71-7111-120 $0 $2,996 $52 $0
Retirement 71-7111-134 $4 $323 $4 $0
PERS Unfunded Liability 71-7111-137 $9 $0 $0 $0
Total Personnel Services: $66 $4,521 $56 $0
Operations and Maintenance
Electricity 71-7111-281 $16,278 $16,338 $8,436 $17,300
Water Service 71-7111-287 $3,259 $3,240 $1,620 $3,100
Legal Services 71-7111-311 $149 $0 $0 $0
Contracts 71-7111-630 $3,028 $3,086 $3,270 $5,400
Transfers Expenses In 71-7111-903 $0 $0 $0 $5,650
Operating Transfers In 71-7111-905 -$14,083 $0 $0 $0
Total Operations and Maintenance: $8,632 $22,664 $13,326 $31,450 Total AMMDA: $8,697 $27,185 $13,383 $31,450
Total Expenditures: $8,697 $27,185 $13,383 $31,450
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 74
80 March 2, 2023
Street Fund
Summary
The City of California City is projecting $1.09M of revenue in FY2023, which represents a 19.9% decrease over the prior year.

Budgeted expenditures are projected to decrease by 34.5% or $545.79K to $1.04M in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
Revenue by Fund
City of California City | Budget Book 2023 Page 75
81 March 2, 2023
Street Fund $667,243 $654,012 $285,746 $1,093,500
Street Capital Projects Fund $313,266 $94,567 $39,309 $0 Total: $980,509 $748,579 $325,055 $1,093,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Revenues by Source
Revenue Source
Service Charges and Fees
Engineering Fees 27-3418 $0 $48 $0 $0
Total Service Charges and Fees: $0 $48 $0 $0
Miscellaneous Revenues
Investment Earnings 27-3612 $331 $0 $0 $500
Miscellaneous Revenue 27-3691 $3,613 $4,769 $0 $1,000
AC Repair Fees 27-3693 $0 $2,738 $8,500 $15,000
Total Miscellaneous Revenues: $3,945 $7,507 $8,500 $16,500 Transfer
Special Tax Trfr for Streets 27-3814 $19,290 $9,517 $940 $9,000 Total Transfer: $19,290 $9,517 $940 $9,000
Gas Tax Revenue
Gas Tax-2103 27-3352 $94,478 $112,054 $57,530 $105,000
RMRA State Gas Tax 27-3353 $262,524 $311,336 $110,573 $273,000 Gas Tax-2105 27-3356 $72,145 $78,747 $36,301 $74,000
Gas Tax-2106 27-3357 $33,410 $37,579 $17,396 $35,000
Gas Tax-2107 27-3358 $100,625 $97,225 $54,506 $101,000
Article 8 Funds (LTF) 27-3359 $80,824 $0 $0 $480,000
Total Gas Tax Revenue: $644,008 $636,941 $276,306 $1,068,000 Capital Project Funding
CML-College Station 5399-022 94-3318 $0 $15,444 $0 $0
HSIPSL - 5399 94-3322 $0 $45,620 -$360 $0
RSTPL 5399 94-3326 $313,266 $33,503 $39,669 $0
Total Capital Project Funding: $313,266 $94,567 $39,309 $0 Total Revenue Source: $980,509 $748,579 $325,055 $1,093,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 76
82 March 2, 2023
Expenditures by Function
Budgeted Expenditures by Function
Streets Maintenance (100%)
Budgeted and Historical Expenditures by Function
Millions
Streets SDI
Public Works Fleet
Streets Capital Projects
Streets Maintenance
FY2021FY2022FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expenditures
Streets Maintenance
Personnel Services
Regular Salaries 27-4411-110 $214,472 $205,335 $94,010 $209,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 77
83 March 2, 2023
Straight Overtime 27-4411-111 $0 $0 $0 $200
Premium Overtime 27-4411-112 $4,158 $4,460 $5,288 $13,000 Temporary/Part Time 27-4411-120 $0 $0 $637 $0
Cash-In-Lieu 27-4411-128 $596 $43 $0 $500
Recruiting 27-4411-130 $888 $920 $610 $500
Employment Fees 27-4411-131 $601 $128 $165 $500
Medicare 27-4411-132 $6,519 $3,148 $1,674 $3,000
Cafeteria Plan 27-4411-133 $67,225 $68,222 $30,977 $64,000 Retirement 27-4411-134 $28,022 $22,762 $8,806 $15,200
Unemployment Ins 27-4411-135 $1,621 $1,738 $193 $1,400
Worker's Comp 27-4411-136 $31,637 $31,550 $0 $34,000
PERS Unfunded Liability 27-4411-137 $62,761 $107,123 $0 $109,000 Uniforms 27-4411-140 $37 $321 $448 $500
Vacation/Sick Buy Back 27-4411-150 $27,000 $2,198 $14,675 $15,000 COVID-19 27-4411-170 $3,435 $0 $157 $0
Total Personnel Services: $448,972 $447,948 $157,638 $465,800 Operations and Maintenance
Subscr/Books/Dues 27-4411-210 $1,000 $1,112 $0 $2,500
Advertising 27-4411-220 $2,644 $0 $3,281 $4,000
Travel/Lodging/Reg 27-4411-230 $305 $0 $0 $500
Equipment Rental 27-4411-240 $0 $0 $847 $1,000
Office Supplies 27-4411-241 $0 $623 $35 $1,000
Office Equip Lease Expense 27-4411-242 $540 $0 $0 $0
Janitorial Supplies 27-4411-244 $0 $154 $0 $800
Veh Operation/Maint 27-4411-254 $8,639 $4,176 $4,957 $10,000 RSI Fuel 27-4411-255 $16,514 $22,132 $15,165 $34,000
Equipment Operation/Maint 27-4411-256 $8,989 $6,769 $1,358 $10,000 Hand Tools 27-4411-257 $239 $749 $2,034 $1,200
Bldg Operation/Maint 27-4411-270 $589 $141 $1,040 $500
Electricity 27-4411-281 $102,782 $93,364 $45,468 $96,000 Telephone - Cell 27-4411-283 $289 $0 $0 $0
Propane 27-4411-285 $679 $649 $566 $1,000
Communications Maint 27-4411-286 $0 $0 $0 $1,000
Water Service 27-4411-287 $1,716 $1,926 $980 $2,000
Engineering 27-4411-315 $73,747 $104,670 $9,095 $83,000 Training 27-4411-330 $0 $0 $2,675 $1,800
Special Supplies 27-4411-410 $36,283 $0 $0 $0
Street Signs 27-4411-411 $10,771 $3,065 $10,670 $15,000 Repair Subcontractors 27-4411-415 $0 $0 $0 $6,000
Special Depart Supp 27-4411-450 $4,244 $15,011 $27,721 $25,000 Armory/Safety Equip & Supplies 27-4411-451 $1,103 $2,494 $1,603 $2,800 Liability Insurance 27-4411-510 $17,346 $29,340 $0 $32,000 Licenses & Permits 27-4411-610 $419 $2,450 $0 $2,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 78
84 March 2, 2023
Claims 27-4411-621 $0 $11,661 $0 $1,500
Contracts 27-4411-630 $3,716 $3,523 $246 $4,500
Transfers Expenses In 27-4411-903 $55,968 $59,544 $0 $70,250 Operating Transfers out 27-4411-904 $80,824 $0 $0 $0
Operating Transfers In 27-4411-905 -$96,071 $0 $0 $0
Total Operations and Maintenance: $333,277 $363,554 $127,742 $409,850 Capital Outlay
Purchase of Equipment 27-4411-740 -$37 $76,456 $6,021 $13,000 Vehicle Purchase 27-4411-745 $0 $0 $62,616 $64,000
Total Capital Outlay: -$37 $76,456 $68,638 $77,000
Debt Service
Loan Payment 27-4411-810 $72,623 $0 $41,703 $84,000
Interest Expense 27-4411-820 $10,783 $0 $0 $0
Total Debt Service: $83,406 $0 $41,703 $84,000
Total Streets Maintenance: $865,618 $887,958 $395,720 $1,036,650 Public Works Fleet
Personnel Services
Regular Salaries 27-4413-110 $1,626 $14,116 $30,108 $76,500 Premium Overtime 27-4413-112 $760 $590 $435 $1,000
Temporary/Part Time 27-4413-120 $26,485 $10,377 $0 $5,000 Recruiting 27-4413-130 $32 $440 $0 $1,000
Employment Fees 27-4413-131 $0 $0 $0 $300
Medicare 27-4413-132 $397 $451 $597 $1,300
Cafeteria Plan 27-4413-133 $0 $4,750 $9,025 $23,000
Retirement 27-4413-134 $478 $1,081 $2,335 $5,400
Unemployment Ins 27-4413-135 $575 $311 $0 $600
Worker's Comp 27-4413-136 $34 $0 $0 $0
PERS Unfunded Liability 27-4413-137 $1,071 $0 $0 $0
Uniforms/Safety Equip 27-4413-140 $0 $0 $203 $500
COVID-19 27-4413-170 $0 $0 $472 $0
Total Personnel Services: $31,458 $32,116 $43,175 $114,600 Operations and Maintenance
Advertising 27-4413-220 $0 $0 $0 $600
Veh Operation/Maint 27-4413-254 $0 $0 $0 $1,800
RSI Fuel 27-4413-255 $0 $1,007 $5,335 $20,000
Equipment Operation/Maint 27-4413-256 $0 $0 $344 $2,000 Hand Tools 27-4413-257 $0 $0 $473 $1,000
Roll Off Charges 27-4413-412 $0 $0 $0 $58,000
Special Depart Supp 27-4413-450 $0 $0 $1,042 $8,500
Armory/Safety Equip & Supplies 27-4413-451 $0 $400 $973 $1,600 Operating Transfers In 27-4413-905 $0 $0 $0 -$483,100
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 79
85 March 2, 2023
Total Operations and Maintenance: $0 $1,407 $8,167 -$389,600 Capital Outlay
Purchase of Equipment 27-4413-740 $0 $0 $10,595 $190,000 Vehicle Purchase 27-4413-745 $0 $0 $56,242 $85,000
Total Capital Outlay: $0 $0 $66,837 $275,000
Total Public Works Fleet: $31,458 $33,523 $118,179 $0
Streets SDI
Operations and Maintenance
Equipment Operation/Maint 27-4415-256 $1,555 $0 $385 $0 Total Operations and Maintenance: $1,555 $0 $385 $0
Total Streets SDI: $1,555 $0 $385 $0
Streets Capital Projects
Operations and Maintenance
Operating Transfers In 94-7000-905 -$79,824 $0 $0 $0
Total Operations and Maintenance: -$79,824 $0 $0 $0
Capital Outlay
SR2SL 5399 (020) 94-7000-722 $68,762 $0 $0 $0
STPL 5399 (021) 94-7000-723 $775 $0 $0 $0
HSIPL 5399 Wonder Type #13405 94-7000-724 $339,055 $16,028 $0 $0 STPL 5399 #13408 94-7000-725 $58,018 $32,250 $0 $0
CML 5399 (022) 94-7000-726 $350 $0 $0 $0
Local Streets & Roads 94-7000-733 $26,506 $454,579 $0 $0 CMAQ Redwood Boulevard 94-7000-749 $6,665 $0 $0 $0
Total Capital Outlay: $500,130 $502,857 $0 $0
Total Streets Capital Projects: $420,306 $502,857 $0 $0 Total Expenditures: $1,318,938 $1,424,338 $514,285 $1,036,650 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 80
86 March 2, 2023
Reserve Fund
Summary
The City of California City is projecting $2.04M of revenue in FY2023, which represents a 0% increase over the prior year.

Budgeted expenditures are projected to decrease by 20.4% or $216.63K to $843.6K in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
$2.5M
Revenues by Source
Revenue Source
Intergovernmental
Clean up Crew Grant 60-3310 $337,232 $0 $337,232
ARPA GRANT 60-3320 $1,698,232 $1,698,232 $1,698,232
SB1383 Local Asst Grant Progrm 60-3330 $21,388 $0 $0
Total Intergovernmental: $2,056,852 $1,698,232 $2,035,464 Total Revenue Source: $2,056,852 $1,698,232 $2,035,464
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
Expenditures
Reserve Funding
Operations and Maintenance
Operating Transfers out 60-6000-904 $0 $0 $843,600
Total Operations and Maintenance: $0 $0 $843,600
Total Reserve Funding: $0 $0 $843,600
Total Expenditures: $0 $0 $843,600
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 81
87 March 2, 2023
Enterprise Funds
Summary
The City of California City is projecting $7.22M of revenue in FY2023, which represents a 20.6% decrease over the prior year.

Budgeted expenditures are projected to decrease by 27.2% or $2.61M to $6.98M in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
Revenue by Fund
2023 Revenue by Fund
Water Fund (66.3%)
Sewer Fund (24.7%)
Dial-A-Ride Fund (5.9%)
Airport Fund (3.1%)
City of California City | Budget Book 2023 Page 82
88 March 2, 2023
Budgeted and Historical 2023 Revenue by Fund
Millions
Airport Capital Projects Fund
Water Capital Improvements
Airport Fund
Dial-A-Ride Fund
Sewer Fund
Water Fund
FY2021FY2022FY2023
$0
$2
$4
$6
$8
$10
City of California City | Budget Book 2023 Page 83
89 March 2, 2023
Water Fund $4,920,800 $4,404,963 $1,894,051 $4,785,000
Sewer Fund $1,832,044 $1,721,713 $710,325 $1,785,000
Airport Fund $214,493 $198,175 $84,508 $220,500
Dial-A-Ride Fund $181,400 $65,037 $5,513 $429,000
Airport Capital Projects Fund $14,150 $177,007 $0 $0
Water Capital Improvements $766,052 $758,792 $50,048 $0 Total: $7,928,938 $7,325,687 $2,744,445 $7,219,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Revenues by Source
Projected 2023 Revenues by Source
Operating Revenue (93%)
Intergovernmental (5.8%)
Miscellaneous Revenues (1.2%)
City of California City | Budget Book 2023 Page 84
90 March 2, 2023
Budgeted and Historical 2023 Revenues by Source
Millions
Transfer
Tranfer
Grant Revenues
Water Standby
Miscellaneous Revenues
Intergovernmental
Operating Revenue
FY2021FY2022FY2023
$0
$2
$4
$6
$8
$10
Revenue Source
Intergovernmental $239,643 $74,118 $0 $418,000
Miscellaneous Revenues $141,554 $88,458 $14,433 $84,000 Transfer $126,772 $0 $0 $0
Operating Revenue $6,471,326 $6,227,312 $2,679,964 $6,717,500 Tranfer $169,441 $0 $0 $0
Grant Revenues $14,150 $177,007 $0 $0
Water Standby $766,052 $758,792 $50,048 $0
Total Revenue Source: $7,928,938 $7,325,687 $2,744,445 $7,219,500 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 85
91 March 2, 2023
Expenditures by Fund
2023 Expenditures by Fund
Water Fund (68%)
Sewer Fund (25.1%)
Dial-A-Ride Fund (3.7%)
Airport Fund (3.2%)
Budgeted and Historical 2023 Expenditures by Fund
Millions
Wastewater Cap.Proj.Fund
Airport Capital Projects Fund
Water Capital Improvements
Airport Fund
Dial-A-Ride Fund
Sewer Fund
Water Fund
FY2021FY2022FY2023
$0
$2
$4
$6
$8
$10
Water Fund $5,162,829 $4,029,125 $1,852,977 $4,747,250
Sewer Fund $1,489,831 $995,309 $454,791 $1,752,850
Airport Fund $372,000 $233,443 $107,458 $220,500
Dial-A-Ride Fund $248,269 $194,298 $92,702 $257,440
Wastewater Cap.Proj.Fund $169,441 $0 $0 $0
Airport Capital Projects Fund $14,150 $161,622 $1,283 $0 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 86
92 March 2, 2023
Water Capital Improvements $209,521 $59,398 $0 $0
Total: $7,666,041 $5,673,194 $2,509,212 $6,978,040
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 87
93 March 2, 2023
Water Fund
Summary
The City of California City is projecting $4.79M of revenue in FY2023, which represents a 22.7% decrease over the prior year.

Budgeted expenditures are projected to decrease by 35% or $2.55M to $4.75M in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
Revenues by Source
Projected 2023 Revenues by Source
Operating Revenue (99.4%)
Miscellaneous Revenues (0.6%)
City of California City | Budget Book 2023 Page 88
94 March 2, 2023
Budgeted and Historical 2023 Revenues by Source
Millions
Transfer
Water Standby
Miscellaneous Revenues
Operating Revenue
FY2021FY2022FY2023
$0
$1
$2
$3
$4
$5
$6
Revenue Source
Miscellaneous Revenues
Investment Earnings 51-3612 $74,793 $19,711 $0 $25,000
Miscellaneous Revenue 51-3691 $28,466 $22,678 $175 $3,000 Investment Earnings 95-3612 $0 $0 $0 $0
Total Miscellaneous Revenues: $103,259 $42,390 $175 $28,000 Transfer
Transfer From Water Cap Fund 51-3817 $126,772 $0 $0 $0
Total Transfer: $126,772 $0 $0 $0
Operating Revenue
Residential Sales 51-3711 $3,191,929 $3,165,131 $1,304,138 $3,300,000 Commmercial Sales 51-3714 $1,364,320 $1,023,555 $528,998 $1,300,000 Turn On Fees 51-3715 $41,554 $48,687 $31,773 $52,000
Meter Installation 51-3716 $65,538 $88,029 $25,668 $70,000 Penalties 51-3717 -$602 $1,226 $0 $0
Water Impact Fees 51-3740 $28,029 $35,945 $3,298 $35,000 Total Operating Revenue: $4,690,768 $4,362,573 $1,893,876 $4,757,000 Water Standby
Water Standby Charges 95-3726 $766,052 $758,792 $50,048 $0 Total Water Standby: $766,052 $758,792 $50,048 $0
Total Revenue Source: $5,686,852 $5,163,755 $1,944,099 $4,785,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 89
95 March 2, 2023
Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Water Admin
Water Capital Improvements
WSF - Nelson & Geribaldi
WSF - Neuralia Maintine Expans
CCB-Isabella to 72nd
HTHR-Isabella to 72nd
84th Water Main Line Replacement
85th Water Main Line Replacement
Isabella-CCB to Poppy
Water Trans / Dist
FY2021FY2022FY2023
$0
$1
$2
$3
$4
$5
$6
Expenditures
Water Admin
Personnel Services
Retirement 51-5111-134 $710,672 $0 $0 $0
Total Personnel Services: $710,672 $0 $0 $0
Total Water Admin: $710,672 $0 $0 $0
Water Trans / Dist
Personnel Services
Regular Salaries 51-5115-110 $877,781 $848,795 $443,121 $890,000 Straight Overtime 51-5115-111 $53,223 $50,499 $22,545 $54,000 Premium Overtime 51-5115-112 $116,001 $169,897 $93,796 $186,000 Temporary/Part Time 51-5115-120 $4,699 $812 $0 $0
Cash-In-Lieu 51-5115-128 $119,696 $11,842 $2,270 $15,000 Recruiting 51-5115-130 $1,561 $1,420 $750 $2,000
Employment Fees 51-5115-131 $2,680 $1,071 $263 $1,000
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 90
96 March 2, 2023
Medicare 51-5115-132 $27,813 $16,693 $8,767 $13,000
Cafeteria Plan 51-5115-133 $278,039 $255,871 $133,636 $318,000 Retirement 51-5115-134 $97,952 $88,052 $42,391 $102,000 Unemployment Ins 51-5115-135 $6,593 $5,619 $112 $4,700
Worker's Comp 51-5115-136 $87,505 $64,301 $0 $67,000
PERS Unfunded Liability 51-5115-137 $222,808 $206,348 $0 $210,000 Uniforms 51-5115-140 $5,727 $1,750 $2,114 $4,000
Vacation/Sick Buy Back 51-5115-150 $28,234 $33,580 $32,312 $33,000 COVID-19 51-5115-170 $4,832 $7,033 $3,671 $0
Total Personnel Services: $1,935,144 $1,763,582 $785,747 $1,899,700 Operations and Maintenance
Subscr/Books/Dues 51-5115-210 $7,356 $14,445 $5,281 $6,000 Advertising 51-5115-220 $27 $0 $0 $8,000
Travel/Lodging/Reg 51-5115-230 $84 $1,638 $0 $2,000
Entertainment/Special Events 51-5115-235 $529 $21 $0 $0 Equipment Rental 51-5115-240 $2,745 $0 $0 $0
Office Supplies 51-5115-241 $7,266 $2,913 $3,441 $4,500 Office Equip Lease Expense 51-5115-242 $2,949 $3,322 $1,817 $3,500 Computer Purchase/Repair 51-5115-243 $777 $0 $0 $0
Janitorial Supplies 51-5115-244 $20 $242 $29 $0
Postage and Shipping 51-5115-245 $52 $170 $0 $300
Other/Office Equipment 51-5115-250 $0 $2,598 $3,852 $5,000 Veh Operation/Maint 51-5115-254 $29,060 $14,245 $15,766 $25,000 RSI Fuel 51-5115-255 $81,424 $98,838 $55,445 $125,000
Equipment Operation/Maint 51-5115-256 $18,628 $19,858 $15,379 $20,000 Hand Tools 51-5115-257 $9,232 $2,275 $8,410 $500
Inventory 51-5115-269 $213,034 $178,102 $95,207 $150,000 Bldg Operation/Maint 51-5115-270 $27,362 $1,380 $5,058 $12,000 Electricity 51-5115-281 $690,990 $501,055 $351,679 $770,000 Gas 51-5115-282 $415 $365 $147 $500
Telephone - Cell 51-5115-283 $4,407 $5,528 $0 $0
Telephone - Land 51-5115-284 $1,345 $1,030 $3,099 $6,300 Propane 51-5115-285 $4,399 $5,878 $0 $6,000
Water Service 51-5115-287 $1,086 $1,080 $540 $1,500
Professional Services 51-5115-310 $130,042 $120,974 $92,110 $135,000 Legal Services 51-5115-311 $34,204 $38,555 $0 $1,000
Litigation 51-5115-313 $40,832 $1,709 $28,883 $12,000
Lab Sampling 51-5115-314 $21,037 $12,799 $5,203 $15,000 Engineering 51-5115-315 $205,565 $165,475 $47,376 $160,000 Research-Fremont Basin Study 51-5115-321 -$20,576 $0 $0 $0 Training 51-5115-330 $7,197 $1,745 $3,538 $1,000
Repair Subcontractors 51-5115-415 $13,455 $13,944 $0 $15,000 Special Depart Supp 51-5115-450 $49,088 $26,319 $7,780 $20,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 91
97 March 2, 2023
Armory/Safety Equip & Supplies 51-5115-451 $5,286 $17,532 $10,566 $16,000 Chemicals/EMS Med Supp & Sup 51-5115-480 $14,677 $23,556 $17,830 $25,000 Meters 51-5115-481 $0 $10,358 $12,900 $25,000
Liability Insurance 51-5115-510 $52,493 $59,455 $0 $63,000 Purchase Water 51-5115-604 $80,144 $93,631 $17,844 $100,000 Licenses & Permits 51-5115-610 $21,401 $27,575 $675 $28,000 Claims 51-5115-621 $7,145 $0 $36 $500
Contracts 51-5115-630 $158,665 $323,428 $145,239 $350,000 Software License 51-5115-644 $5,359 $0 $0 $0
Legal Settlement 51-5115-680 $10,000 $0 $0 $0
Transfers Expenses In 51-5115-903 $512,236 $414,214 $0 $509,450 Operating Transfers In 51-5115-905 -$408,421 $0 $0 $0
Total Operations and Maintenance: $2,043,018 $2,206,250 $955,127 $2,622,050 Capital Outlay
Depreciation Expense 51-5115-700 $392,549 $0 $0 $0
Purchase of Equipment 51-5115-740 $20,377 $59,292 $49,486 $17,500 Vehicle Purchase 51-5115-745 $0 $0 $62,616 $208,000
Total Capital Outlay: $412,927 $59,292 $112,103 $225,500 Debt Service
Interest Expense 51-5115-820 $3,813 $0 $0 $0
Bad Debt Expense 51-5115-825 $57,256 $0 $0 $0
Total Debt Service: $61,069 $0 $0 $0
Total Water Trans / Dist: $4,452,157 $4,029,125 $1,852,977 $4,747,250 Water Capital Improvements
Operations and Maintenance
Transfer To Water Fund 95-7005-955 $126,772 $0 $0 $0
Total Operations and Maintenance: $126,772 $0 $0 $0
Capital Outlay
CCB from Neuralia to Yerba 95-7005-743 $4,709 $0 $0 $0
Isabella from CCB to Poppy 95-7005-744 $627 $898 $0 $0
CCB from Isabella to 72nd 95-7005-747 $713 $1,889 $0 $0 Total Capital Outlay: $6,049 $2,787 $0 $0
Total Water Capital Improvements: $132,821 $2,787 $0 $0 WSF - Nelson & Geribaldi
Personnel Services
Medicare 95-7028-132 $13 $0 $0 $0
Worker's Comp 95-7028-136 $150 $0 $0 $0
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 92
98 March 2, 2023
Total Personnel Services: $164 $0 $0 $0
Total WSF - Nelson & Geribaldi: $164 $0 $0 $0
WSF - Neuralia Maintine Expans
Personnel Services
Medicare 95-7029-132 $42 $0 $0 $0
Worker's Comp 95-7029-136 $520 $0 $0 $0
Total Personnel Services: $562 $0 $0 $0
Total WSF - Neuralia Maintine Expans: $562 $0 $0 $0
CCB-Isabella to 72nd
Personnel Services
Regular Salaries 95-7030-110 $14,240 $0 $0 $0
Premium Overtime 95-7030-112 $1,809 $0 $0 $0
Medicare 95-7030-132 $89 $0 $0 $0
Retirement 95-7030-134 $1,101 $0 $0 $0
Total Personnel Services: $17,239 $0 $0 $0
Total CCB-Isabella to 72nd: $17,239 $0 $0 $0
HTHR-Isabella to 72nd
Operations and Maintenance
Special Supplies 95-7031-410 $28,415 $0 $0 $0
Total Operations and Maintenance: $28,415 $0 $0 $0
Total HTHR-Isabella to 72nd: $28,415 $0 $0 $0
84th Water Main Line Replacement
Operations and Maintenance
Special Supplies 95-7032-410 $5,525 $0 $0 $0
Total Operations and Maintenance: $5,525 $0 $0 $0
Total 84th Water Main Line Replacement: $5,525 $0 $0 $0 85th Water Main Line Replacement
Operations and Maintenance
Special Supplies 95-7033-410 $3,064 $0 $0 $0
Total Operations and Maintenance: $3,064 $0 $0 $0
Total 85th Water Main Line Replacement: $3,064 $0 $0 $0 Isabella-CCB to Poppy
Personnel Services
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 93
99 March 2, 2023
Regular Salaries 95-7034-110 $5,567 $15,991 $0 $0
Premium Overtime 95-7034-112 $575 $1,342 $0 $0
Medicare 95-7034-132 $1 $48 $0 $0
Retirement 95-7034-134 $430 $1,301 $0 $0
Unemployment Ins 95-7034-135 $0 $165 $0 $0
Total Personnel Services: $6,573 $18,847 $0 $0
Operations and Maintenance
Special Supplies 95-7034-410 $15,158 $37,763 $0 $0
Total Operations and Maintenance: $15,158 $37,763 $0 $0 Total Isabella-CCB to Poppy: $21,731 $56,611 $0 $0
Total Expenditures: $5,372,351 $4,088,522 $1,852,977 $4,747,250 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 94
100 March 2, 2023
Sewer Fund
Summary
The City of California City is projecting $1.79M of revenue in FY2023, which represents a 10.5% decrease over the prior year.

Budgeted expenditures are projected to increase by 14.3% or $219.38K to $1.75M in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
$2.5M
Revenues by Source
Projected 2023 Revenues by Source
Operating Revenue (99.7%)
Miscellaneous Revenues (0.3%)
City of California City | Budget Book 2023 Page 95
101 March 2, 2023
Budgeted and Historical 2023 Revenues by Source
Millions
Tranfer
Miscellaneous Revenues
Operating Revenue
FY2021FY2022FY2023
$0
$0.5
$1
$1.5
$2
Revenue Source
Miscellaneous Revenues
Investment Earnings 52-3612 $19,175 $4,483 $0 $6,000
Miscellaneous Revenue 52-3691 $1 $112 $0 $0
Total Miscellaneous Revenues: $19,177 $4,595 $0 $6,000
Operating Revenue
Residential Sewer 52-3731 $1,187,175 $638,375 $245,849 $640,000 Sewer Connections 52-3733 $6,000 $7,500 $1,500 $12,000
Commercial Sewer 52-3734 $450,252 $1,070,348 $462,780 $1,126,000 Commercial Sewer Impact Fee 52-3738 $0 $896 $196 $1,000 Total Operating Revenue: $1,643,427 $1,717,118 $710,325 $1,779,000 Tranfer
Transfer From Sewer Cap Fund 52-3817 $169,441 $0 $0 $0
Total Tranfer: $169,441 $0 $0 $0
Total Revenue Source: $1,832,044 $1,721,713 $710,325 $1,785,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
City of California City | Budget Book 2023 Page 96
102 March 2, 2023
Budgeted and Historical Expenditures by Function
Millions
Sewer Admin
Wastewater Capital Upgrades
Sewer Treat / Disp
FY2021FY2022FY2023
$0
$0.5
$1
$1.5
$2
Expenditures
Sewer Admin
Personnel Services
Retirement 52-5211-134 $106,694 $0 $0 $0
Total Personnel Services: $106,694 $0 $0 $0
Total Sewer Admin: $106,694 $0 $0 $0
Sewer Treat / Disp
Personnel Services
Regular Salaries 52-5213-110 $178,837 $131,801 $78,631 $170,000 Straight Overtime 52-5213-111 $39,683 $42,566 $22,239 $44,000 Premium Overtime 52-5213-112 $43,318 $48,436 $25,911 $51,000 Cash-In-Lieu 52-5213-128 $8,389 $68 $0 $100
Recruiting 52-5213-130 $2,096 $440 $353 $0
Employment Fees 52-5213-131 $710 $79 $250 $0
Medicare 52-5213-132 $6,590 $3,207 $1,987 $3,100
Cafeteria Plan 52-5213-133 $51,386 $39,252 $22,662 $54,000 Retirement 52-5213-134 $25,269 $16,530 $9,161 $19,000
Unemployment Ins 52-5213-135 $1,900 $736 $89 $850
Worker's Comp 52-5213-136 $27,815 $20,338 $0 $26,500
PERS Unfunded Liability 52-5213-137 $56,593 $52,648 $0 $61,500 Uniforms 52-5213-140 $325 $160 $326 $600
Vacation/Sick Buy Back 52-5213-150 $26,093 $10,093 $13,199 $13,200 COVID-19 52-5213-170 $280 $0 $0 $0
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 97
103 March 2, 2023
Total Personnel Services: $469,282 $366,355 $174,807 $443,850 Operations and Maintenance
Subscr/Books/Dues 52-5213-210 $649 $168 $0 $200
Office Supplies 52-5213-241 $864 $638 $251 $700
Computer Purchase/Repair 52-5213-243 $1,088 $0 $0 $0
Postage and Shipping 52-5213-245 $4,356 $2,896 $1,301 $3,000 Other/Office Equipment 52-5213-250 $129 $321 $0 $0
Veh Operation/Maint 52-5213-254 $2,859 $574 $579 $3,000 RSI Fuel 52-5213-255 $8,558 $9,886 $6,656 $15,000
Equipment Operation/Maint 52-5213-256 $9,708 $1,513 $0 $30,000 Bldg Operation/Maint 52-5213-270 $1,482 $0 $0 $800
Electricity 52-5213-281 $161,578 $143,576 $88,455 $190,000 Telephone - Cell 52-5213-283 $1,440 $1,327 $0 $0
Telephone - Land 52-5213-284 $0 $1,889 $1,740 $3,600
Communications Maint 52-5213-286 $456 $456 $484 $1,000
Water Service 52-5213-287 $78,940 $61,828 $29,704 $62,000 Professional Services 52-5213-310 $2,856 $6,847 $0 $37,000 Lab Sampling 52-5213-314 $24,863 $17,055 $9,157 $20,000 Engineering 52-5213-315 $63,810 $55,002 $3,778 $70,000
Training 52-5213-330 $125 $120 $1,305 $1,000
Repair Subcontractors 52-5213-415 $120,034 $875 $0 $235,900 Special Depart Supp 52-5213-450 $7,182 $21 $3,097 $18,000 Armory/Safety Equip & Supplies 52-5213-451 $1,292 $800 $1,237 $2,700 Chemicals/EMS Med Supp & Sup 52-5213-480 $23,902 $30,279 $28,303 $54,000 Liability Insurance 52-5213-510 $33,570 $27,166 $0 $36,500 Licenses & Permits 52-5213-610 $29,103 $32,987 $3,609 $36,000 Contracts 52-5213-630 $17,608 $9,594 $8,203 $12,000
Transfer Expenses In 52-5213-903 $110,707 $112,010 $0 $154,100 Operating Transfers In 52-5213-905 -$113,951 $0 $0 $0
Total Operations and Maintenance: $593,207 $517,828 $187,859 $986,500 Capital Outlay
Depreciation Expense 52-5213-700 $214,732 $0 $0 $0
Improvements 52-5213-730 $0 $0 $0 $0
Purchase of Equipment 52-5213-740 $43,849 $0 $0 $125,000 Vehicle Purchase 52-5213-745 $0 $0 $0 $85,000
Total Capital Outlay: $258,581 $0 $0 $210,000
Debt Service
Loan Payment 52-5213-810 $0 $68,740 $71,562 $72,500
Interest Expense 52-5213-820 $44,418 $42,385 $20,563 $40,000 Bad Debt Expense 52-5213-825 $17,649 $0 $0 $0
Total Debt Service: $62,067 $111,125 $92,125 $112,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 98
104 March 2, 2023
Total Sewer Treat / Disp: $1,383,137 $995,309 $454,791 $1,752,850 Wastewater Capital Upgrades
Operations and Maintenance
Transfer To Sewer Fund 92-7015-955 $169,441 $0 $0 $0
Total Operations and Maintenance: $169,441 $0 $0 $0
Capital Outlay
Improvements 92-7015-730 $0 $0 $0 $0
Total Capital Outlay: $0 $0 $0 $0
Total Wastewater Capital Upgrades: $169,441 $0 $0 $0
Total Expenditures: $1,659,272 $995,309 $454,791 $1,752,850 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 99
105 March 2, 2023
Airport Fund
Summary
The City of California City is projecting $220.5K of revenue in FY2023, which represents a 57% decrease over the prior year.

Budgeted expenditures are projected to decrease by 54.8% or $267.1K to $220.5K in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
$600K
Revenues by Source
Projected 2023 Revenues by Source
Operating Revenue (72.8%)
Miscellaneous Revenues (22.7%)
Intergovernmental (4.5%)
City of California City | Budget Book 2023 Page 100
106 March 2, 2023
Budgeted and Historical 2023 Revenues by Source
Millions
Grant Revenues
Intergovernmental
Miscellaneous Revenues
Operating Revenue
FY2021FY2022FY2023
$0
$0.1
$0.2
$0.3
$0.4
Revenue Source
Intergovernmental
FAA Grant 53-3319 $43,568 $0 $0 $0
CAAP State Grant 53-3345 $30,000 $10,000 $0 $10,000
Total Intergovernmental: $73,568 $10,000 $0 $10,000
Miscellaneous Revenues
Miscellaneous Revenue 53-3691 $19,118 $41,473 $14,258 $50,000 Total Miscellaneous Revenues: $19,118 $41,473 $14,258 $50,000 Operating Revenue
Aviation Fuel 53-3781 $12,334 $25,005 $5,818 $25,000
Jet Fuel 53-3782 $11,585 $63,858 $40,106 $85,000
Tie Down Fees 53-3784 $2,405 $2,155 $990 $2,100
T-Hangar Rent 53-3785 $31,825 $25,798 $13,494 $28,000
Office Rent 53-3787 $2,400 $2,400 $1,200 $2,400
Land/Property Lease 53-3791 $61,257 $27,485 $8,641 $18,000 Total Operating Revenue: $121,806 $146,702 $70,250 $160,500 Grant Revenues
FAA Striping Project 93-3437 $14,150 $177,007 $0 $0
Total Grant Revenues: $14,150 $177,007 $0 $0
Total Revenue Source: $228,643 $375,182 $84,508 $220,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 101
107 March 2, 2023
Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Airport Capital Projects
Airport
FY2021FY2022FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expenditures
Airport
Personnel Services
Regular Salaries 53-5310-110 $38,494 $35,008 $15,122 $57,500 Straight Overtime 53-5310-111 $0 $122 $0 $0
Premium Overtime 53-5310-112 $550 $1,466 $1,498 $800
Cash-In-Lieu 53-5310-128 $181 $6 $0 $100
Medicare 53-5310-132 $1,438 $544 $235 $850
Cafeteria Plan 53-5310-133 $5,700 $6,175 $4,950 $13,000 Retirement 53-5310-134 -$109,722 $5,232 $2,123 $7,000
Unemployment Ins 53-5310-135 $148 $136 $0 $300
Worker's Comp 53-5310-136 $11,331 $8,077 $0 $8,100
PERS Unfunded Liability 53-5310-137 $12,776 $23,931 $0 $25,000 Uniforms 53-5310-140 $309 $225 $247 $300
Vacation/Sick Buy Back 53-5310-150 $0 $804 $1,260 $1,300 Total Personnel Services: -$38,795 $81,726 $25,435 $114,250 Operations and Maintenance
Subscr/Books/Dues 53-5310-210 $0 $0 $0 $100
Advertising 53-5310-220 $1,104 $0 $0 $500
Equipment Rental 53-5310-240 $733 $0 $0 $0
Office Supplies 53-5310-241 $13 $16 $0 $450
Janitorial Supplies 53-5310-244 $949 $508 $0 $0
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 102
108 March 2, 2023
Postage and Shipping 53-5310-245 $0 $0 $0 $100
Other/Office Equipment 53-5310-250 $0 $0 $0 $300
Fuel Island Testing Maintenane 53-5310-252 $8,128 $8,655 $4,006 $12,000 Veh Operation/Maint 53-5310-254 $118 $437 $0 $500
RSI Fuel 53-5310-255 $645 $2,078 $172 $1,000
Hand Tools 53-5310-257 $0 $0 $0 $100
Bldg Operation/Maint 53-5310-270 $7,099 $1,698 $79 $1,500 Electricity 53-5310-281 $11,794 $9,385 $8,104 $17,000
Gas 53-5310-282 $180 $851 $204 $200
Telephone - Cell 53-5310-283 $618 $604 $0 $0
Telephone - Land 53-5310-284 $3,601 $4,260 $2,715 $5,400 Communications Maint 53-5310-286 $720 $1,280 $262 $600
Water Service 53-5310-287 $4,714 $2,760 $1,380 $3,000
Sewer Services 53-5310-288 $2,604 $412 $14 $100
Professional Services 53-5310-310 $800 $2,497 $1,226 $3,000 Legal Services 53-5310-311 $5,002 $2,648 $0 $2,500
Engineering 53-5310-315 $1,390 $12,985 $0 $0
Armory/Safety Equip & Supplies 53-5310-451 $200 $200 $275 $300 Liability Insurance - PARSAC 53-5310-510 $27,169 $27,803 $9,625 $38,500 Licenses & Permits 53-5310-610 $4,822 $781 $2,272 $3,000 Jet Fuel 53-5310-611 $2,625 $47,380 $38,151 $80,000
Aviation Fuel 53-5310-612 $15,139 $21,520 $0 $10,000
Contracts 53-5310-630 $7,146 $1,591 $13,538 $13,500
Transfers Expenses In 53-5310-903 $13,205 $1,369 $0 $1,600 Operating Transfers In 53-5310-905 -$7,393 $0 $0 -$89,000 Total Operations and Maintenance: $113,124 $151,717 $82,022 $106,250 Capital Outlay
Depreciation Expense 53-5310-700 $292,842 $0 $0 $0
Improvements 53-5310-730 $4,830 $0 $0 $0
Total Capital Outlay: $297,672 $0 $0 $0
Total Airport: $372,000 $233,443 $107,458 $220,500
Airport Capital Projects
Capital Outlay
Striping Project 93-7020-736 $14,150 $161,622 $1,283 $0 Total Capital Outlay: $14,150 $161,622 $1,283 $0
Total Airport Capital Projects: $14,150 $161,622 $1,283 $0 Total Expenditures: $386,150 $395,065 $108,741 $220,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 103
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DAR Fund
Summary
The City of California City is projecting $429K of revenue in FY2023, which represents a 6.8% increase over the prior year.

Budgeted expenditures are projected to decrease by 4.6% or $12.34K to $257.44K in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
Revenues by Source
Projected 2023 Revenues by Source
Intergovernmental (95.1%)
Operating Revenue (4.9%)
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Budgeted and Historical 2023 Revenues by Source
Millions
Operating Revenue
Intergovernmental
FY2021FY2022FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Revenue Source
Intergovernmental
Section 5311 Operating 54-3363 $51,360 $49,347 $0 $97,500 Transit Article 6.5 54-3364 $114,715 $0 $0 $310,500
Low Carbon Transit Op.Program 54-3370 $0 $14,771 $0 $0
Total Intergovernmental: $166,075 $64,118 $0 $408,000
Operating Revenue
Fares Income 54-3751 $9,682 $914 $5,513 $21,000
Miscellaneous Revenue 54-3766 $5,643 $6 $0 $0
Total Operating Revenue: $15,325 $919 $5,513 $21,000
Total Revenue Source: $181,400 $65,037 $5,513 $429,000
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
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Budgeted and Historical Expenditures by Function
Millions
Dial-A-Ride
FY2021FY2022FY2023
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
Expenditures
Dial-A-Ride
Personnel Services
Regular Salaries 54-5410-110 $62,818 $47,168 $33,291 $79,000 Straight Overtime 54-5410-111 $0 $0 $0 $100
Premium Overtime 54-5410-112 $212 $16 $259 $500
Temporary/Part Time 54-5410-120 $13,090 $25,091 $13,196 $25,000 Cash-In-Lieu 54-5410-128 $132 $0 $0 $100
Recruiting 54-5410-130 $152 $172 $472 $500
Employment Fees 54-5410-131 $402 $57 $0 $200
Medicare 54-5410-132 $3,398 $1,412 $870 $1,500
Cafeteria Plan 54-5410-133 $25,000 $37,895 $26,061 $54,000 Retirement 54-5410-134 $2,674 $5,573 $3,602 $7,000
Unemployment Ins 54-5410-135 $1,116 $546 $546 $840
Worker's Comp 54-5410-136 $4,678 $5,047 $0 $5,300
PERS Unfunded Liability 54-5410-137 $33,845 $413 $0 $500 Uniforms 54-5410-140 $0 $225 $485 $600
Vacation/Sick Buy Back 54-5410-150 $23,439 $3,278 $311 $3,000 COVID-19 54-5410-170 $0 $0 $912 $0
Total Personnel Services: $170,954 $126,893 $80,003 $178,140 Operations and Maintenance
Subscr/Books/Dues 54-5410-210 $0 $56 $0 $200
Advertising 54-5410-220 $0 $0 $0 $800
Office Supplies 54-5410-241 $167 $264 $343 $800
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 106
112 March 2, 2023
Janitorial Supplies 54-5410-244 $714 $0 $0 $0
Other/Office Equipment 54-5410-250 $0 $839 $578 $1,200
Veh Operation/Maint 54-5410-254 $6,392 $2,131 $1,359 $1,500 RSI Fuel 54-5410-255 $13,799 $18,546 $8,067 $21,000
Bldg Operation/Maint 54-5410-270 $171 $0 $1,097 $1,200
Telephone - Cell 54-5410-283 $1 $594 $0 $0
Telephone - Land 54-5410-284 $956 $607 $511 $1,100
Communications Maint 54-5410-286 $344 $0 $0 $500
Legal Services 54-5410-311 $170 $2 $0 $0
Engineering 54-5410-315 $1,130 $0 $0 $3,000
Special Depart Supp 54-5410-450 $0 $0 $0 $200
Armory/Safety Equip & Supplies 54-5410-451 $0 $0 $585 $1,000 Chemicals/EMS Med Supp & Sup 54-5410-480 $33 $0 $0 $800 Liability Insurance 54-5410-510 $7,255 $5,760 $0 $6,000 Licenses & Permits 54-5410-610 $740 $189 $0 $600
Other Contracts 54-5410-630 $0 $144 $160 $600
Transfers Expenses In 54-5410-903 $22,684 $38,272 $0 $38,800 Operating Transfers In 54-5410-905 -$1,000 $0 $0 $0
Total Operations and Maintenance: $53,557 $67,405 $12,699 $79,300 Capital Outlay
Depreciation Expense 54-5410-700 $23,757 $0 $0 $0
Vehicle Purchase 54-5410-745 $0 $0 $0 $0
Total Capital Outlay: $23,757 $0 $0 $0
Total Dial-A-Ride: $248,269 $194,298 $92,702 $257,440
Total Expenditures: $248,269 $194,298 $92,702 $257,440
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 107
113 March 2, 2023
Capital Funds
Summary
The City of California City is projecting $225K of revenue in FY2023, which represents a % increase over the prior year.

Budgeted expenditures are projected to increase by % or $225K to $225K in FY2023.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023
$0
$50K
$100K
$150K
$200K
$250K
Revenues by Source
Revenue Source
Miscellaneous Proceeds
CDBG - Balsitis Park 97-3996 $0 $0 $225,000
Total Miscellaneous Proceeds: $0 $0 $225,000
Total Revenue Source: $0 $0 $225,000
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
Expenditures
Capital
Capital Outlay
CDBG - Balsitis Park 97-7001-753 $0 $0 $225,000
Total Capital Outlay: $0 $0 $225,000
Total Capital: $0 $0 $225,000
Total Expenditures: $0 $0 $225,000
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 108
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APPENDIX
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Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit.

Accounting System: The total structure of records and procedures that identify record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.

Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.

Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.

Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.

Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.

Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the fiscal performance of a community.

Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations.

Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.

Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date.

Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.

Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue.

Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books.

Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.

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Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating.

Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits.

Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.

Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing.

Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners.

Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions.

Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services.

The index is often called the "cost-of-living index."
Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives.

Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget.

Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue.

Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specific appropriation account.

Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identified. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the City of California City | Budget Book 2023 Page 111
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"surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services.

Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.

Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.

Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.

Fiduciary Funds: 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 trust funds, and agency funds.

Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances.

Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans.

Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day.

The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float.

Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds.

Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations.

Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds.

GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's financial performance, trends and prospects for the future.

GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service.

General Fund: The fund used to account for most financial resources and activities governed by the normal appropriation process.

General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority.

Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district.

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Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds.

Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.

Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is always expressed in annual terms.

Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in governmental operations.

Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget.

Local Aid: Revenue allocated by the state or counties to municipalities and school districts.

Maturity Date: The date that the principal of a bond becomes due and payable in full.

Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state.

Note: A short-term loan, typically with a maturity date of a year or less.

Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.”
Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus.

Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year.

Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc.

Performance Budget: A budget that stresses output both in terms of economy and efficiency.

Principal: The face amount of a bond, exclusive of accrued interest.

Program: A combination of activities to accomplish an end.

Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.

Purchased Services: The cost of services that are provided by a vendor.

Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer.

Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.

Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of City of California City | Budget Book 2023 Page 113
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the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.

Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid.

RANs are full faith and credit obligations.

Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation.

Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service.

Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure.

Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.

Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.

Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property.

Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue.

Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.

Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.) Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.

Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value.

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121 March 2, 2023
Job Title Employee Name Authorized
Positons
Filled
Positions
Open
Positions Range Step Status
Airport Manager (Also PT
Bldg Inspector) Robert King 0.5 0.5 0 36 6 FT
Authorized Filled Open

0.5 0.5 0
Current Airport Totals as of 2-23-23
Airport
122 March 2, 2023
Job Title Employee Name Authorized
Positons
Filled
Positions
Open
Positions Range Step Status
Administrative Secretary Susan Weber 1 1 0 52 4 FT
Building Inspector Tiffany Carter 1 1 0 33 6 FT
PT Building Inspector
(Also PT Airport Mgr) Robert King 0.5 0.5 0 36 6 FT
Senior Building Official Vacant 1 0 1 38 FT
Authorized Filled Open

3.5 2.5 1
Building
Current Building Totals as of 2-23-23
123 March 2, 2023
Job Title Employee Name Authorized
Positons
Filled
Positions
Open
Positions Range Step Status
Cannabis Program
Manager Vacant 1 0 1 37 FT
Authorized Filled Open
1 0 1
Cannabis
Current Cannabis Totals as of 2-23-23
124 March 2, 2023
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
Interim City Manager Dr. Jim Hart 1 1 0 FT
Reduced to Administrative
Secretary Sonia Tapia 0.5 0.5 0 52 1 FT
Authorized Filled Open

1.5 1.5 0
City Manager
Current City Manager Totals as of 2-23-23
contract
125 March 2, 2023
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
City Clerk Socorro Chavez 1 1 0 49 2 FT
Authorized Filled Open
1 1 0
City Clerk
Current City Clerk Totals as of 2-23-23
126 March 2, 2023
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
Finance Director Vacant 1 0 1 60 FT
Accountant Kenneth Cooper 1 1 0 49 6 FT
Payroll Generalist
Megan
Cunningham 1 1 0 43 3 FT
Account Clerk I Vanessa Pena 1 1 0 19 5 FT
Account Clerk III Destiny Parada 1 1 0 33 1 FT
Account Clerk III Beth Boone 1 1 0 33 6 FT
Account Clerk I
(underfilled Acct Clk II) Leandrea Weible 1 0 1 29 1 FT Authorized Filled Open
7 5 2
Current Finance Totals as of 2-23-23
Finance
127 March 2, 2023
Job Title Employee Name Authorized
Positons
Filled
Positions
Open
Positions Range Step Status
Fire Chief Jeremy Kosick 1 1 0 56 6 FT
Administrative Assistant Dawn Ferguson 1 1 0 53 6 FT
2 2 0
Job Title Employee Name Authorized
Positons
Filled
Positions
Open
Positions Range Step Status
Fire Captain Usvaldo Guerrero 1 1 0 83F 5 FT
Fire Captain Kyle Griffith 1 1 0 83F 2 FT
Fire Captain David Orr 1 1 0 83F 5 FT
3 3 0
Job Title Employee Name Authorized
Positons
Filled
Positions
Open
Positions Range Step Status
Fire Engineer Ryan Hanzel 1 1 0 78F 3 FT
Fire Engineer Robert Marx 1 1 0 78F 6 FT
Fire Engineer Adam Pretzer 1 1 0 78F 3 FT
3 3 0
Fire Department
Public Safety Admin Total
Fire Captain Total
Fire Engineer Total
128 March 2, 2023
Job Title Employee Name Authorized
Positons
Filled
Positions
Open
Positions Range Step Status
Firefighter/Paramedic Blain Smith 1 1 0 73 4 FT
Maintenance Worker I Steven Keller 1 1 0 73 2 FT
Firefighter/Paramedic Gabriel Garcia 1 1 0 73 2 FT
Firefighter/Paramedic Zachary, Akin 1 1 0 73 1 FT
Firefighter/Paramedic Edgar Hernandez 1 1 0 73 4 FT
Firefighter/Paramedic Beau Budge 1 1 0 73 2 FT
6 6 0
Job Title Employee Name Authorized
Positons
Filled
Positions
Open
Positions Range Step Status
Code Enforcement Kristy Hightower 1 1 0 34 6 FT
Code Enforcement Robert Dacey 1 1 0 34 1 FT
2 2 0
Authorized Filled Open
16 16 0
Current Fire Dept Totals as of 2-23-23
Firefighter/Paramedic Total
Code Enforcement Total
129 March 2, 2023
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
Shop Attendants Joseph Munoz 1 1 0 14 5 PT
Shop Attendants Vina VanDang 1 1 0 14 5 PT
Shop Attendants Vacant 1 0 1 14 5 PT
Shop Attendants Johnnie Tyler-Robi 1 1 0 14 5 PT
Shop Attendants Vacant 1 0 1 14 PT
Shop Attendants Dallon Cox 1 1 0 14 5 PT
General Service Worker Clarence Mullenix 1 1 0 14 5 PT
General Service Worker Christian Boone 1 1 0 14 5 PT
General Service Worker John O'brien 1 1 0 14 5 PT
General Service Worker James Neave 1 1 0 14 5 PT
General Service Worker Vacant 1 0 1 14 PT
General Service Worker Raymon Hernande 1 1 0 14 6 PT
Authorized Filled Open
12 9 3
Golf Course
Current Golf Course Totals as of 2-23-23
130 March 2, 2023
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
Human Resource Director
(Interim) Vacant 1 0 1 60 FT
Human Resource
Generalist Serina Rodarte 1 1 0 42 6 FT
Reduced to Administrative
Secretary Sonia Tapia 0.5 0.5 0 52 1 FT
Authorized Filled Open

2.5 1.5 1
Human Resources
Current HR Totals as of 2-23-23
131 March 2, 2023
Job Title Employee Name Authorized
Positons
Filled
Positions
Open
Positions Range Step Status
Maintenance Worker II Anthony Trulio 1 1 0 27 6 FT
Authorized Filled Open
1 1 0
Current Housing Totals as of 2-23-23
Housing
132 March 2, 2023
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
OHV Manager Inge Elmes 1 1 0 53 6 FT
OHV Clerk Vacant 1 0 1 19 FT
Clerk Typist Leslie Walker 1 1 0 19 4 PT
Heavy Equpment Operator Rene Marroquin 1 1 0 27 6 FT
Maintenance Worker I Vacant 1 0 1 23 FT
General Service Worker Jose Leyva 1 1 0 14 6 FT
General Service Worker Thomas Harwick 1 1 0 14 6 PT
General Service
Worker/Park Aide Tyrina Howard 1 1 0 14 6 PT
General Service
Worker/Park Aide Vacant 1 0 1 14 PT
General Service
Worker/Park Aide Mykaila Bessette 1 1 0 14 6 PT
Authorized Filled Open
10 7 3
OHV
Current OHV Totals as of 2-23-23
133 March 2, 2023
Job Title Employee Name Authorized
Positons
Filled
Positions
Open
Positions Range Step Status
Recreation Supervisor Theresa Oaks 1 1 0 36 6 FT
General Service Worker Alex Goodell 1 1 0 14 6 FT
Lifeguard/Instructor Vacant (off season 1 0 1 17 PT
Lifeguard Vacant (off season 1 0 1 15 PT
Lifeguard Vacant (off season 1 0 1 15 PT
Lifeguard Vacant (off season 1 0 1 15 PT
Lifeguard Vacant (off season 1 0 1 15 PT
Lifeguard Vacant (off season 1 0 1 15 PT
Maintenace Worker l Rene Palma 1 1 0 23 1 FT
Rec Aid/Cashier Vacant 1 0 1 5 PT
Rec Aid/Cashier Vacant 1 0 1 5 PT
Rec Aid/Cashier Anita Terry 1 1 0 5 6 PT
Rec Aid/Cashier Jarad Cox 1 1 0 5 6 PT
Rec Aid/Cashier Vacant 1 1 0 5 6 PT
Rec Aid/Cashier Laura Herrera 1 0 1 5 6 PT
Rec Aid/Cashier (Summer
Camp) Vacant (off season 1 0 1 5 PT
Rec Aid/Cashier (Summer
Camp) Vacant (off season 1 0 1 5 PT
Authorized Filled Open
17 6 11
Current Parks & Rec Totals as of 2-23-23
Parks & Recreation
134 March 2, 2023
Job Title Employee Name Authorized
Positons
Filled
Positions
Open
Positions Range Step Status
City Planner Vacant 1 0 1 55 FT
Planning & Community
Development Director Vacant 1 0 1 56 FT
Clerk Typist Lashelle Cooper 1 1 0 15 4 FT
Administrative Secretary Lilia Garcia 1 1 0 52 5 FT
Authorized Filled Open
4 2 2
Current Planning Totals as of 2-23-23
Planning
135 March 2, 2023
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
Police Chief Jesse Hightower 1 1 0 60 1 FT
Lieutenant Shannon Hayes 1 0 1 76 6 FT
Records Clerk Vacant 1 0 1 19 FT
Records Clerk Raquel Escobar 1 1 0 19 6 FT
Administrative Assistant Ana Bearden 1 1 0 53 6 FT
5 3 2
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
Sergeant Miguel Rivera 1 1 0 75 1 FT
Sergeant Salvador Stewart 1 1 0 75 3 FT
Special Investigator John Boston 1 1 0 77 6 FT
Detective/Crime Analyst
PT Larry Bandenburg 1 1 0 75 6 PT
4 4 0
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
Police Officer Leobardo Angulo 1 1 0 74 6 FT
Police Officer Marco Lopez 1 1 0 74 1 FT
Police Officer Ryan Hulse 1 1 0 74 6 FT
Police Officer Michael Kelakios 1 1 0 74 6 FT
Police Officer Brian Hansen 1 1 0 74 6 FT
Police Officer Joshua Flores 1 1 0 74 2 FT
Police Officer Timothy Stivers 1 1 1 74 2 FT
Police Officer Vacant 1 0 1 74 FT
Police Department
Total Police Department Administration
Sargeant & Special Investigator Total
136 March 2, 2023
Police Officer Vacant 1 0 1 74 FT
Police Officer Robert Ramirez 1 1 0 74 2 FT
Police Officer Adrian Duque 1 1 0 74 5 FT
Police Officer Vacant 1 0 1 74 FT
Police Officer Vacant 1 0 1 74 FT
13 9 5
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
Animal Control Supervisor Kimberly Taylor 1 1 0 33 6 FT GSW-Kennel Worker Marlayna Hadley 1 1 0 14 6 PT
2 2 0
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
CSO II Ryun Guerrero 1 1 0 28 6 FT
Correctional Officer/Jailer Leo Rodarte 1 1 0 28 4 FT
2 2 0
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
Dispatcher I Osbron Patience 1 1 0 23 1 FT
Dispatcher I Ronald Lopez 1 1 0 23 4 FT
Dispatcher I Geri Angell 1 1 0 23 6 FT
Dispatcher I Talia Artalago 1 1 0 23 6 FT
Dispatcher I Megan Ealy 1 1 0 23 4 FT
Dispatcher I Vacant 1 0 1 23 0 FT
6 5 1
Authorized Filled Open
32 25 8
Current Police Totals as of 2-23-23
Police Officers Total
Total Animal Control
CSO/Jailer TOTAL
Dispatcher Total
137 March 2, 2023
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
Public Works Director Vacant 1 0 1 56 FT
Administrative Assistant Kari Lee 1 1 0 53 6 FT
Administrative Clerk Jennifer Guzman 1 1 0 19 4 FT
3 2 1

DIAL A RIDE
Job Title Employee Name Authorized
Positons
Filled
Positions
Open
Positions Range Step Status
DAR Lead Onjie Simmons 1 1 0 30 1 FT
DAR Dispatch/Driver Vicky Thomas 1 1 0 19 3 FT
DAR Dispatch (On Call) Olivia Mendez 1 1 0 15 6 PT
3 3 0
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
Facilities Maint Supervisor Michael Garcia 1 1 0 55 6 FT Maintenance Worker I
Gaytan Cerda,
Rafael 1 1 0 23 2 FT
Maintenance Worker I Apolinar Solorio 1 1 0 23 3 FT
Janitor Holly Ibarra 1 1 0 18 2 FT
Maintenance Worker I Gilberto Galaviz 1 1 0 23 1 FT
5 5 0

ADMINISTRATION
Total Dial a Ride
Public Works
Total Public Works Administration
Total Facilites & Grounds

SHOP/GARAGE

FACILITIES & GROUNDS
138 March 2, 2023
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
Heavy Equipment Mechani Aaron Robinson 1 1 0 29 4 FT
1 1 0
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
Pumping Operator III Art Van Dang 1 1 0 55 6 FT
Chief Water Operator Amador H. Meza 1 1 0 81 6 FT
Maintenance Worker II Pete Galan 1 1 0 27 6 FT
Maintenance Worker I Chris Terry 1 1 0 23 5 FT
Maintenance Worker I Andrew Maxwell 1 1 0 23 6 FT
Maintenance Worker I Dion Kelsey 1 1 0 23 4 FT
Maintenance Worker I David Toledo 1 1 0 23 6 FT
Maintenance Worker I Marcos Rodriguez 1 1 0 23 6 FT
Maintenance Worker I Gerardo Ceja 1 1 0 23 6 FT
Maintenance Worker I Simon Rodriguez 1 1 0 23 3 FT
Maintenance Worker I Teddy Maghuyop 1 1 0 23 1 FT
Maintenance Worker I Alejandro Solorio 1 1 0 23 4 FT
Maintenance Worker I Vacant 1 0 1 23 FT
Maintenance Worker I Adrian Benavides 1 1 0 23 3 FT
Maintenance Worker I
Clean up Crew Vacant 1 0 1 23 FT
Maintenance Worker I
Clean up Crew Vacant 1 0 1 23 FT
Cross Connection
Specialist Vacant 1 0 1 55 FT
Heavy Equipment
Mechanic Cesar Vera 1 1 0 29 4 FT
Total Shop & Garage

WATER DEPARTMENT
139 March 2, 2023
18 14 4
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
WWTP Plant Operator Richard Vasquez 1 1 0 38 5 FT
WWTP OIT Vacant 1 0 1 23 0 FT
WWTP OIT Patricio Ibarra 1 1 0 23 2 FT
3 2 1
Job Title Employee Name Authorized
Positions
Filled
Positions
Open
Positions Range Step Status
Heavy Equipment Operator Luis Urbina 1 1 0 31 6 FT
Heavy Equipment Operator Harvey Brown 1 1 0 27 5 FT
Maintenance Worker I Escamilla Ethan 1 1 0 23 1 FT
Maintenance Worker I Marion Cato 1 1 0 23 6 FT
Maintenance Worker I Vacant 1 0 0 23 0 FT
Heavy Equipment
Operator I - Reduced to
MWI Jesus Rios 1 0 1 23 1 FT
Maintenance Worker I Jason Van Dang 1 1 0 23 1 FT
7 5 1
Authorized Filled Open
40 29 7
Total Street Department
Current Public Works Totals as of 2-23-23

STREET DEPARTMENT

WASTE WATER TREATMENT
Total Water
Total Waste Water Treatment
140 March 2, 2023