California City City Council
March 14, 2023

City of California City
Digital Budget Book
Last updated 03/13/23

INDEE UP EVIMILINI
Fund Summaries...... 3
All Funds Summary. 4
General Government. 14
Special Revenue Funds.. 48
OHV Grant 54
PS Police Fund 66
PS Fire Fund. .78
Housing Fund 84
Aspen Mall. 88
Street Fund. 91
Reserve Fund 99
Enterprise Funds 100
Water Fund 106
Sewer Fund. 114
Airport Fund . 120
DAR Fund. .. 125
Capital Funds. 130
Appendix... 131
Glossary......... 132

FUND SUMMARIES
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 20.5% or $6.13M to $23.8M in FY2023. $40M
$30M
$20M
• Actual Revenue Source
• Budgeted Revenue Source
$10M • Actual Expenditures
• Budgeted Expenditures
$0
FY2021 FY2022 FY2023
1 2023 Revenue by Fund
Capital Funds (0.9%)
Enterprise Funds (28.2%)
Special Revenue Funds (39.9%)
General Government (31.1%)
Budgeted and Historical 2023 Revenue by Fund
$30
$25
$20
Millions $15
Capital Funds
Enterprise Funds
General Government
Special Revenue Funds
$10
$5
$0
FY2021 FY2022 FY2023
5 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
$O
OHV Permit Program Fund $210,602 $166,279 $89,123 $184,000 Police Asset Forfeiture Fund $40 $10 $O $O
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 $1 $O
$O
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 $O $0 $0
Measure L $6,730 $1,213 $434
$o
Measure A (Old) $38 $4 $o $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 $0
$1,558
Reserve Funding $O $2, 056,852 $1,698,232
AMMDA Fund $24,978 $42,311 $14,728
$31,900
SDI Fund -$902, 350 $o $o
Housing Corporation Fund $367,824 $713,954
$165, 401 $557,500
Successor Agency Trust Fund $1 $0 $o $0
RDA Successor Agency $1, 119, 995 $0 $0 so
Street Capital Projects Fund $313, 266 $94,567 $39,309
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 so $0
Water Capital Improvements $766,052 $758,792 $50,048 $0 Total Enterprise Funds: 57,928,938 $7,325,687 $2,744,445 $7,219,500 Capital Funds
General Fund Capital Projects $O $0 $o $225,000
Total Capital Funds: $0 $0 $0 $225,000
Total: $27,335,252 $27,107,794 $10, 918, 037 $25, 642,900 Projected 2023 Revenues by Source
Fines and Forfeitures (0.3%)
OHV Permit Program (0.7%)
Miscellaneous Proceeds (1.1%)
Service Charges and Fees (2.6%)
Gas Tax Revenue (4.2%)
Miscellaneous Revenues (4.5%)
Grant Revenue (5.3%)
Taxes (42.9%)
Licenses & Permits (5.4%)
Intergovernmental (6.7%)
Operating Revenue (26.2%)
Budgeted and Historical 2023 Revenues by Source
30 25
20 Millions
10 5
FY2021
• Special Tax © Tranter • Grant Revenues
• Capital Project Funding • Water Standby • Transfer
Fines and Forfeitures • OHV Permit Program • Miscellaneous Proceeds • Service Charges and Fees • Gas Tax Revenue
Grant Revenue ) Licenses & Permits ® Merlarms Revenues
• Operating Revenue • Taxes
Name FY2021 YTD Actual FY2022 TD Actual FY2023 YTD Actual FY2023 Budgeted Revenue Source
Taxes $12,336,810 $11, 465,241 $3,933, 332 $11,007,500
7 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
$O
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
$o
Grant Revenues $14,150 $177,007
$o
Capital Project Funding $313,266 $94,567 $39,309 $O
Water Standby $766,052 $758,792 $50,048 $0
Total Revenue Source: $27,335,252 $27,107,794 $10,918,037 $25,642,900 "went we a vard
2023 Expenditures by Fund
Capital Funds (0.9%)
General Government (27.7%)
Special Revenue Funds (42%)
Enterprise Funds (29.4%)
Budgeted and Historical 2023 Expenditures by Fund
30 25
20 Millions 15
10 FY2022
• Capital Funds General Government Enterprise Funds • Special Revenue Funds Actual Actual Actual Budgeted
General Government
General Fund $4,640, 703 $5,287,508
$3,894,503 $6,229,030
Motor Veh In-Lieu $1, 086, 488 $744,822 $o $0
OHV Permit Program Fund $113,155 $362,469 $56, 715 $184,000 Police Asset Forfeiture Fund $300 $o
TDS Golf Course $845,119 $455,976 $243,614
$182,500
Public Works Admin Fund - Now fund 10-
5117 $0 $4 $O $0
Successor Agency $22,914 $22,366 $0
Total General Government: $6,708,678 $6,873,146 $4,194,832 $6,595,530 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 $3,358,500
$1, 321, 940
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 $o $106,850 $544 $O
AMMDA Fund $8,697 $27,185 $13,383 $31,450
SDI Fund $30,533 $19,786 $19,508
so
Housing Corporation Fund $443,546 $398,773 $134,739 $508,600 Successor Agency Trust Fund $102 $o $o
RDA Successor Agency $360,204 $O $0
Street Capital Projects Fund $420, 306 $502,857 $0 $0
Total Special Revenue Funds: $10,101,580 $10, 334, 061 $4,046,581 $9,988,100 Enterprise Funds
Water Fund $5,162,829 $4,029,125 $1,852, 977
$4,758,950
Sewer Fund 51,489,831 $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
Airport Capital Projects Fund $14,150 $161,622 $1,283
Water Capital Improvements $209,521 $59,398
Total Enterprise Funds: 57,666,041 $5,673,194 $2,509,212 $6,989,740 Capital Funds
General Fund Capital Projects $o $o $225,000
Total Capital Funds: so so $225,000
Total: $24,476,300 $22,880, 401 $10, 750, 625 $23,798,370 10 Budgeted Expenditures by Function
Airport (0.9%)
Human Resources & Risk Management (0.9%)
Capital (0.9%) Water Trans / Dist (20%)
Dial-A-Ride (1.1%)
Fire Code Enforce (1.2%)
Supplemental Law (COPS) (1.3%)
Finance (1.3%)
Facilities Maintenance (1.5%)
Public Safety Augmentation (1.8%)
Police Dispatch (2%) Fire Suppression (12.9%)
OHV Ground Operations - G22 (2%)
Housing Corporation (2.1%)
Building Department (2.3%)
Recreating Administration (2.6%)
Planning Department (3.1%) General Government & Non-
Streets Maintenance (4.4%) Departmental (11.6%)
Sewer Treat / Disp (7.4%) Police Enforcement (10.7%)
Name FY2021 YTD FY2022 YTD
FY2023 YTD FY2023
Actual Actual Actual Budgeted
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 so $o
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 $o
Insurance $O -$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
$o
Building Department $178,271 $259,962 $271,286 $550,100 Planning Department $269,044 $555,444 $272,624 $732, 200 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 (SLES) $150, 154 $154,499 $73,461 $155,100 Supplemental Law (COPS) $0 $512,850 $O $305,750
11 Actual Actual Actual Budgeted
Public Safety Augmentation $173,206 $354,421 $28,944 $416,650 Police Dispatch $435,503 $471,057 $206,368 $464,700
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 $o $106,850 $544 $o
Fire Suppression $3, 099, 381 $3,077,575
$1,225,484 $3,080,300
OHV LE Grant - G17 $32 $o
$0
OHV Ground Operations - G17 $5,449 $o $o $o
OHV LE Grant - G18 $6,800 $0
$O
OHV Ground Operations - G18 $135,227 $o $o
OHV Education & Safety - G18 $15,154 $o $O $o
OHV Planning Grant - G18 $0 $28,815
$51,185 $80,000
OHV Law Enforcement Grant - G19 $9,417 $1,504 $0
$O
OHV Ground Operations - G19 $302,473 $225,178 $O $O
OHV Education & Safety - G19 $58,423 $28,424 $0
OHV Law Enforcement Grant - G21 $O $11,529 $418
$25,600
OHV Ground Operations - G21 $185,987 $64,000 $217,100
OHV Law Enforcement Grant - G22 $O $0 $1,612 $38,500
OHV Education & Safety - G22 $O $0 $5,050 $120,100
OHV Ground Operations - G22 $o $O $169,057 $481,700
Streets Maintenance $865,618 $887,958 $395,720 $1,036,650 Public Works Fleet $31,458 $33,523 $118,179
Streets SDI $1, 555 $o
$385 $o
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 $626,800 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 So $0
Housing Corporation $443,648 $398,773 $134,739 $508, 600 Successor Agency Trust Fund $360,204 $O $o $0
Operations & Maintenance $300 $0 $0 $o
Water Admin $710,672 $o $o $0
Water Trans / Dist $4,452,157 $4,029,125 $1,852,977 $4,758,950 Public Works Administration $72,019 $28,847 $107,322
$50,700
Sewer Admin $106,694 $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 $o
Water Capital Improvements $132,821 $2,787 $o
Wastewater Capital Upgrades $169,441 $0 $0
Airport Capital Projects $14,150 $161,622 $1,283 $0
12 Actual Actual Actual Budgeted
WSF - Nelson & Geribaldi $164 $o $0
WSF - Neuralia Maintine Expans $562 $o $o
CCB-Isabella to 72nd $17,239 $o $0 $0
HTHR-Isabella to 72nd $28,415 $0
$O $O
84th Water Main Line Replacement $5,525 $o $o
85th Water Main Line Replacement $3,064 $0 $0 $0
Isabella-CCB to Poppy $21,731 $56, 611 $o $o
AMMDA $8,697 S27,185
$13,383 $31,450
SDI $30,533 $19,786 $19,508
Department 80 $382,477 $404,025 $0 $0
Capital $0 $0 $O $225,000
Class 20 $704,011 $340,797
$O $O
Total Expenditures: $24,476,300 $22, 880, 401 $10, 750, 625 $23,798,370 12 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 15.5% or $1.21M to $6.6M in FY2023. $10M R
$8M
$6M
$4M • Actual Revenue Source
Budgeted Revenue Source
• Actual Expenditures
$2M
• Budgeted Expenditures
$0
FY2021 FY2022 FY2023
14 1 Г
ID Actual Actual Actual Budgeted
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 $o
Permit Fee 10-3218 $67,029 $77,400 $35,183 $81,000
Livescan Fees 10-3219 $1,620 $2,385
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 $O $o $0
Cooling Center Grant (SCE) 10-3325 $170 $O $o so
Cares Act Fund 10-3330 $111, 303 $0 $O $0
Xfer Cannabis Tax Revenue
Out 10-3331 -$969,208 $o $O $O
EKHCD Grant 10-3333 $o $5,908 $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
Pool & Marina Fees 10-3421 $O $4,866 $O $2,500
Swim Lessons 10-3422 so $2,040 $0
$1,000
Arts Commission 10-3423 $0 $2,503
16 ID Actual Actual Actual Budgeted
Bid Package 10-3426 $1,330 $o $O $500
Advertising Fees 10-3435 $1,949 $3,356 $1,305 $4,500
Admin Fee-Waste Management 10-3444 $61,108 $61,108 $16,744 $64,000 Plan Check Reimb 10-3445 $o $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 so
Investment Earnings 10-3612 $18,650 $24,946 $7,020 $20,000 GF Donations 10-3613 $10,000 $o $0 $o
Lake Donations 10-3615 $0 $300 $0 $o
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
10-3622 $0 $o $3,633 $0
Sales
Vending Commission 10-3623 $0 $722 $0 $0
Rental Income 10-3624 -$265 57,094 $1,330
$3,000
Marina Concessions 10-3628 $o $1,705 $121 $500
Special Activities 10-3630 -$75 $9,429 $4,647 $10,000
Event Permits 10-3631 $2,500 $500
Holiday Party 10-3635 $O $3,310 $500 $o
Cannabis Community
Donations 10-3645 $2,500 $1,500 $0
Admin-School Impact 10-3682 $37,053 $17,937 $o $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 $O
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 17854 - $1,999 $o
ID Actual Actual Actual Budgeted
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
Miscellaneous Revenue 29-3691 $8,300 $11,285 $6,549 $13,500 Transient Lodging 29-3692 $1,130 $300 $1,800
OHV Donations 29-3694 $3,081 $1,073 $229
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 $O $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 $500
Total Miscellaneous
Revenues: $74,073 $34,058 $15,685 $35,500
Transfer
Capital Lease Proceeds 40-3875 $158,688 $o $o $o
Total Transfer: $158, 688 $o
Total TDS Golf Course: $336,397 $174,243 $75,299 $182,500 Total: $7,323, 901 $7,479,399 $2,589,755 57,970,500
18 Projected 2023 Revenues by Source
Fines and Forfeitures (0.2%)
Miscellaneous Proceeds (0.3%)
OHV Permit Program (2.1%)
Miscellaneous Revenues (4.2%)
Service Charges and Fees (7.1%)
Intergovernmental (11.5%)
Taxes (57.8%)
Licenses & Permits (16.9%)
Budgeted and Historical 2023 Revenues by Source
$10
$8
$6
Transfer
• Fines and Forfeitures
Millions Miscellaneous Proceeds
OHV Permit Program
• Miscellaneous Revenues
© Service Charges and Fees
$2 • Intergovernmental
® Licenses & Permits
• Taxes
SO
S-2
FY2021 FY2023
10 Revenue Source
Taxes $4,038,709 $4,296,342 $979,466
$4, 607,500
Licenses & Permits $1, 572, 676 $694,442
$1,279,609 $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
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
2023 Expenditures by Fund
TDS Golf Course (2.8%)
OHV Permit Program Fund (2.8%)
General Fund (94.4%)
Budgeted and Historical 2023 Expenditures by Fund
$8
$6
Millions $4
TDS Golf Course
• OHV Permit Program Fund
® General Fund
FY2021 FY2022 FY2023
21 ID Actual Actual Actual Budgeted
General Fund
Personnel Services $2,164,817 $2,515,820 $2,818,230
$1,807,688
Operations and Maintenance $2,457,319 $2,324,807 $1, 972, 603 $2,983,000 Capital Outlay $18,567 $446,881 $104,212 $427,800
Debt Service $O
$10,000
Total General Fund: $4,640,703 $5,287,508 $6,229,030
$3, 894, 503
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 $o $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 $o
Debt Service $46,294 $0 $0
Total TDS Golf Course: $845,119 $455,976 $243,614 $182,500 Total: $5,598,976 $6,105,953 $4,194,832 $6,595,530
Budgeted Expenditures by Function
Public Works Administration (0.8%)
Shop & Garage (1%)
City Manager (1.7%)
City Clerk (1.7%)
Tierra del Sol (2.8%)
OHV Permits Program (2.8%)
General Government & Non-
Medical Marijuana Business / Cannabis (3%) Departmental (41.7%) Human Resources & Risk Management (3.4%)
Finance (4.7%)
Facilities Maintenance (5.5%)
Building Department (8.3%)
Recreating Administration (9.5%)
Planning Department (11.1%)
Budgeted and Historical Expenditures by Function
58 • City Attorney
• General Fund Utilities
$6 Buling & Planning Contracts
•
lanning Commissio
$4 • City Council
• City Contracts
Millions • Puble Works Administration
• Shop & Garage
City Manager
City Clerk
Tierra del So
• OHV Permits Progran
• Medical Marijuana Business / Cannabis
$O • Human Resources & Risk Management
8 Enting beatimene
© Recreating Administration
S-2 • Planning Department
• General Government & Non-Departmental
FY2021 FY2022 FY2023
Name Account FY2021 YTD
FY2022 YTD FY2023 YTD FY2023
ID Actual Actual Actual Budgeted
Expenditures
City Council
Personnel Services
23 ID Actual Actual Actual Budgeted
10-4111-
Regular Salaries $21,800 $22,100 $10, 400 $20,400
110
Medicare 10-4111-
$394 $247 $127 $300
132
10-4111-
Retirement $278 $278 $137
134 $300
Worker's Comp 10-4111-
$125 $0 $o $0
136
PERS Unfunded Liability 10-4111- $624
137 $O $0 $O
COVID-19 10-4111-
170 $150 $O $o $0
Total Personnel Services: $23,371 $22,626 $10, 663 $21,000 Operations and Maintenance
Subscr/Books/Dues 10-4111- $7,222
210 $205 $o $300
Advertising 10-4111-
so $o $5,000 $o
220
10-4111-
Travel/Lodging/Reg $0 $2,306 $2,199 $6,000
230
Legal Services 10-4111- $23,826
311 $O
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-
$o $923 $17 $500
112
10-4131-
Cash-In-Lieu $2,614 $0 $0 $0
128
10-4131-
Recruiting 130 $o $245 $O SO
10-4131-
Medicare $3,177 $2,271 $1,718 $3,000
132
10-4131-
Cafeteria Plan $18,000 $4,500 $7,500 $18,000
133
10-4131-
Retirement $9,359 $6,649 $4,790 $10,000
134
10-4131-
Unemployment Ins $314 $819 $273 $450
135
10-4131-
Worker's Comp $3,732 $0 $0
136
PERS Unfunded Liability 10-4131-
137 $20,961 $0 $0 $O
Vacation/Sick Buy Back 10-4131- $8,725
150 $8,830 $11,847 $13,000
Total Personnel Services: $199,541 $168,260 $125,444 $244,950 74 Actual Actual Actual Budgeted
Operations and Maintenance
Subscr/Books/Dues 10-4131-
$o $o $o $1,500
210
10-4131-
Travel/Lodging/Reg $0 $675 $792 $1,000
230
10-4131-
Veh Operation/Maint $o $3,800 $1,479 $1,500
254
RSI Fuel 10-4131- $864 $208
255 $71 $500
Training 10-4131-
330 $O so $o $1,500
10-4131-
Transfers Expenses Out -$96,139 -$96,853 -$140,300
902
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- $108,234 $75,525
110 $27,276 $67,000
10-4132-
Premium Overtime $0 so $1,469 $1,000
112
10-4132-
Cash-In-Lieu $110 $o so
128 $O
10-4132-
Recruiting $200 $213 $o $0
130
10-4132-
Medicare $2,483 $1,260 $395 $1,300
132
10-4132-
Cafeteria Plan $11,800 $12,873 $3,949 $11,400
133
10-4132-
Retirement $15,517 $5,103 $2,061 $6,500
134
10-4132-
Unemployment Ins $380 $546 $o $280
135
10-4132-
Worker's Comp 136 $898 $o $0 $0
10-4132-
PERS Unfunded Liability 137 $34,754 $O $o
10-4132-
Vacation/Sick Buy Back 150 $17,152 $3,755 $1,000
10-4132-
COVID-19 $150 $0
170
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
10-4132-
Advertising $8,977 $3,329 $2,386 $7,000
220
25 ID Actual Actual Actual Budgeted
Municipal Code Codification 10-4132-
221 $1,993 $2,622 $350 $3,500
10-4132-
Travel/Lodging/Reg $o $294 $500 $2,000
230
10-4132-
Other/Office Equipment $o $695 $500
250
Legal Services 10-4132-
$1,890 $0 $O $O
311
10-4132-
Training $0 $727 $2,000
330
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, 986
City Attorney
Operations and Maintenance
10-4134-
Legal Services $6,835 $0 $o $o
311
Total Operations and Maintenance: $6,835 $0 $o
Total City Attorney: $6,835 $O $O
Finance
Personnel Services
Regular Salaries 10-4141-
110 $326,236 $355,571 $201,976 $435,000
10-4141-
Premium Overtime $6,020 $4,143 $1,102 $4,000
112
Temporary/Part Time 10-4141- $45,515
120 $18,924 $o $O
10-4141-
Cash-In-Lieu $1,582 $21 $o $o
128
Recruiting 10-4141-
$0 $o $0 $500
130
Medicare 10-4141- $8,334
132 $5,482 $3,224 $6,000
Cafeteria Plan 10-4141- $65,653
133 $71,010 $37,602 $85,200
Retirement 10-4141-
$23,346 $25,490 $11,166 $26,000
134
10-4141-
Unemployment Ins 135 $2,002 $1,354 $o $1,700
10-4141-
Worker's Comp $2,049 $o $0 $0
136
10-4141-
PERS Unfunded Liability 137 $52,288 $0 $0
10-4141-
Vacation/Sick Buy Back $O $10,596 $5,522 $12,000
150
10-4141-
COVID-19 $1,603 $465 $2,416 $0
170
ID Actual Actual Actual Budgeted
Total Personnel Services: $534,628 $493,056 $263,007 $570,400 Operations and Maintenance
Subscr/Books/Dues 10-4141-
210 $547 $190 $O $500
10-4141-
Travel/Lodging/Reg 230 $0 $O $0 $3,000
10-4141-
Office Supplies $O $o 576
241
Other/Office Equipment 10-4141-
$o $o $0 $500
250
10-4141-
Professional Services $47,788 $26,588 $20,000
310 $19,240
Audit Fees 10-4141-
312 - $5,337 $o $0
Training 10-4141-
330 $1,415 $149 $o $1,000
10-4141-
Transfers Expenses Out -$223,758 -$231,032 $0 -$283,400 902
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
10-4143-
Medicare $139 $87 $44 $100
132
Retirement 10-4143-
134 $464 $464 $228 $500
Worker's Comp 10-4143- $66
$O $0 $0
136
PERS Unfunded Liability 10-4143-
137 $1,039 $o $o $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-
$O $o $200
330
Total Operations and Maintenance: $632 $445 $275 $900
Total City Treasurer: $8,339 57,496 $3,546 $7,500
Human Resources & Risk Management
27 ID Actual Actual Actual Budgeted
Personnel Services
Regular Salaries 10-4145-
110 $94,769 $109,719 $99,458 $130,000
Premium Overtime 10-4145- $490
112 $3,345 $3,928 $5,000
Temporary/Part Time 10-4145-
120 $o $16,686 $0
Recruiting 10-4145-
$0 $29,995 $1,183 $10,000
130
10-4145-
Medicare $3,054 $1,993 $1, 432 $2,200
132
Cafeteria Plan 10-4145-
133 $19,900 $18,000 $12,000 $27,000
Retirement 10-4145-
$12,895 $16,615 $14,541 $21,000
134
Unemployment Ins 10-4145-
135 $351 $578 $O $600
Worker's Comp 10-4145-
$1,539 $o $0 $0
136
PERS Unfunded Liability 10-4145-
137 $28,881 $O $0 $o
10-4145-
Vacation/Sick Buy Back 150 $4,040 $10,094 $539 $1,500
COVID-19 10-4145-
$18,746 $7,120 $o $0
170
Total Personnel Services: $184,664 $214,147 $133,081 $197,300 Operations and Maintenance
Subscr/Books/Dues 10-4145-
210 $180 $o $o $300
Advertising 10-4145-
220 so $255 $900 $500
10-4145-
Travel/Lodging/Reg 230 $o $1,131 52,239 $5,000
Entertainment/Special Events 10-4145- $711
235 $3,306 $147 $4,000
10-4145-
Office Supplies $75 $o $o $0
241
10-4145-
Postage and Shipping 245 $134 $0 $o $O
Professional Services 10-4145-
310 $O $0 $33,143 $90,000
10-4145-
Training $O $o $500
330
10-4145-
Special Projects $O $O $279 $0
401
Special Projects 10-4145-
420 $0 $20,798 $1,925 $10,000
Transfers Expenses Out 10-4145-
-$35,013 -$73,992 $0 -$84,400
902
Total Operations and Maintenance: -$33,913 -$48,502 $38,633 $25,900 28 ID Actual Actual Actual Budgeted
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 $O $30,000 $0 $30,000
Other Contracts 10-4151-
630 $6,028 $O $0 $0
Meals on Wheels Program 10-4151-
641 $303 $829 $297 $1,000
CalPers Fiscal Fees 10-4151-
$1,812 so $0 $o
643
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
Total Operations and Maintenance: $3,452 $O $o
Total General Fund Utilities: $3,452 $O $o $0
Insurance
Operations and Maintenance
Liability Insurance 10-4154-
$0 -$25 $532,213 • $o
510
Total Operations and Maintenance: $O -$25 $532, 213 $o
Total Insurance: -$25 $532, 213 $o
General Government & Non-
Departmental
Personnel Services
Worker's Comp 10-4155-
136 $O $58,940 $686,210 $62,000
10-4155-
PERS Unfunded Liability $160 $264,070 $267,000
137
COVID-19 10-4155-
170 $3,094 $40 $o $0
Total Personnel Services: $3,254 $323,050 $686,210 $329,000 Operations and Maintenance
20 ID Actual Actual Actual Budgeted
10-4155-
Subscr/Books/Dues 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- $21,942
242 $19,895 $10,108 $21,000
Postage and Shipping 10-4155-
$308 $4,756 $1,340 $3,500
245
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
10-4155-
Gas $5,216 $4,130 $374 $4,500
282
10-4155-
Telephone - Cell $9,448 $11,886 $0 $o
283
10-4155-
Telephone - Land $27,348 $10,833 $11, 611
284 $24,000
Communications Maint 10-4155-
$2,127 $7,181 $12,753 $25,000
286
10-4155-
Water Service $130,914 $139,820 $48,446 $110,000
287
Sewer Services 10-4155- $4,084
288 $148 $75 $300
10-4155-
Professional Services $4,538 $155,671 $65,699 $150,000
310
10-4155-
Legal Services 311 $524,216 $726,649 $307,556 $800,000
Audit Fees 10-4155- $41,000
312 $122,915 $82,000 $42,000
Litigation 10-4155- $155,794 $140,003
313 $151,168 $150,000
Records Management 10-4155- $8,056
400 $9,823 $4,761 $12,000
Chemicals/EMS Med Supp & Sup 10-4155-
480 $77 $O $33 $300
Plastic Recycling Grant 10-4155-
495 $4,900 $0 $5,000 $O
10-4155-
Liability Insurance $130,899 $120,444 $o $125,000
510
Livescan Fees 10-4155-
620 $64 $0 $o $0
Software Contract 10-4155- $33,715
629 $28,167 $2,347 $2,400
Contracts 10-4155- $149,018
630 $133,760 $63,100 $135,000
CalPers Admin Fees 10-4155-
643 $0 -$86,844 -$12,185
Legal Settlement 10-4155-
$267,384 $450,000 $2,000 $0
680
10-4155-
Operating Transfers out $760,468 $0 $o $734,800
904
30 |ID Actual Actual Actual Budgeted
Operating Transfers In 10-4155-
905 $0 $0 $0 -$360,500
Miscellaneous Expense 10-4155-
$238 $1,972 $761 $1,000
999
Save Our Lake 10-4165-
$O $103 $0 SO
500
Total Operations and Maintenance: $2,410,576 $2,118,180 $783,609 $2, 061,300 Capital Outlay
Improvements 10-4155- $18,567
730 $o $o $o
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
Penalties 10-4155-
800 $o $o $10,000 $0
Total Debt Service: $O $10,000 se
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
10-4161-
Premium Overtime $4,584 $1,921 $590
112 $2,000
10-4161-
Temporary/Part Time $2,481 $28,467 $13,924 $38,200
120
Cash-In-Lieu 10-4161-
$3,678 $438 $500
128
Recruiting 10-4161-
130 $32 $o $50 $500
10-4161-
Employment Fees 131 $o $O $523 $500
10-4161-
Medicare $5,688
132 $3,463 $1,654 $3,200
Cafeteria Plan 10-4161- $73,500
$85,150 $37,800 $84,600
133
10-4161-
Retirement $19,703 $21,709 $10,695 $23,000
134
Unemployment Ins 10-4161-
$1,260 $1,646 $122 $1,400
135
10-4161-
Worker's Comp $36,202 $o $0
136
PERS Unfunded Liability 10-4161-
137 $44,128 $o $0 $0
10-4161-
Uniforms -$21 $513 $521 $600
140
31 ID Actual Actual Actual Budgeted
Vacation/Sick Buy Back 10-4161-
$0 $1,022 $734 $1,500
150
10-4161-
COVID-19 $2,308 $1,023 $1,398 $o
170
Total Personnel Services: $368,866 $312,624 $150, 657 $338,100 Operations and Maintenance
10-4161-
Subscr/Books/Dues $635
210
10-4161-
Travel/Lodging/Reg 230 $1,072 $0 $o $500
Equipment Rental 10-4161- $54
240 $1,950 $0 $2,000
Office Supplies 10-4161-
241 $o $181 $84 $500
Janitorial Supplies 10-4161-
244 $O $1,385 $1,906 $2,000
10-4161-
Veh Operation/Maint $3,132 $320 $2,349 $2,500
254
RSI Fuel 10-4161- $5,710 $7,996
255 $4,640 $10,000
Equipment Operation/Maint 10-4161-
$1,027 $2,485 $337 $1,000
256
Hand Tools 10-4161-
$3,831 $960 $398 $5,000
257
Bldg Operation/Maint 10-4161-
270 $13,767 $6,002 $1,235 $3,000
10-4161-
Training $2,179 $o $2,675 $500
330
10-4161-
Grounds $5,061 $1,357 $923 $1,000
408
10-4161-
Special Supplies $99 $15 $o
410
Special Depart Supp 10-4161-
450 $298 $826 $464 $500
10-4161-
Armory/Safety Equip & Supplies $811 $2,029 $1,409 $2,000 451
Miscellaneous Supplies 10-4161-
610 $254 $o $o $o
Contracts 10-4161- $1,018
630 $o $o
10-4161-
Transfers Expenses Out $o $o -$5,650
902
Total Operations and Maintenance: $38,947 $25,506 $16,421 $24,850 Capital Outlay
Improvements 10-4161-
$o $7,450 $o
730
Total Capital Outlay: $7,450 $o
Total Facilities Maintenance: $407,814 $345,581 $167,078 $362,950 ID Actual Actual Actual| Budgeted
Building & Planning Contracts
Personnel Services
10-4162-
Medicare $4 $0 $0
132
10-4162-
Worker's Comp $25 $o
136 $O
Total Personnel Services: $30 $o $0 $o
Total Building & Planning
Contracts: $30 $o $0 $o
Building Department
Personnel Services
10-4168-
Regular Salaries $98,883 $141,158 $64,162 $150,000
110
Straight Overtime 10-4168- $0 $122
111 $0 $o
Premium Overtime 10-4168-
112 $731 $4,659 $1,502 $2,500
Temporary/Part Time 10-4168-
120 $1,513 $o $o So
10-4168-
Cash-In-Lieu $1, 313 $19 $o
128 $O
10-4168-
Recruiting 130 $213 $0 $0 $O
10-4168-
Medicare $1,659 $2,142 $945 $2,300
132
10-4168-
Cafeteria Plan $24,650 $35,575 $17,550 $35,100
133
Retirement 10-4168-
134 $10,084 $13,365 $5,717 $14,000
Unemployment Ins 10-4168-
135 $545 $850 $o $700
PERS Unfunded Liability 10-4168-
137 $22,584 $o $O
Uniforms 10-4168-
$18 $80 $102 $200
140
Vacation/Sick Buy Back 10-4168-
150 $804 $1,260 $1,500
COVID-19 10-4168- $632
170 $256 $874 $0
Total Personnel Services: $162,825 $199,029 $92,111 $206,300 Operations and Maintenance
Subscr/Books/Dues 10-4168- $4,476
210 $1,140 $781 $6,000
10-4168
Travel/Lodging/Reg $0 $918 $2,365 $2,500
230
10-4168-
Office Supplies $570 $98 $44 $500
241
10-4168-
Computer Purchase/Repair $964 $0 $0
243
ID Actual Actual Actual Budgeted
Other/Office Equipment 10-4168-
250 $465 $2,730 $O $0
Veh Operation/Maint 10-4168-
254 $55 $62 $0 $0
RSI Fuel 10-4168- $1,951
255 $1,381 $384 $1,300
Hand Tools 10-4168-
$O $o $0 $100
257
Professional Services 10-4168- $o
310 $0 $168,400 $250,000
Engineering 10-4168-
315 $2,335 $46,036 $1,640 $76,700
10-4168-
Training $4,630 $900 $0 $6,000
330
10-4168-
Armory/Safety Equip & Supplies 451 $O $400 $309 $200
10-4168-
Other Contracts $o $7,268 $5,251 $500
630
Total Operations and Maintenance: $15,446 $60,933 $179,174 $343,800 Total Building Department: $178,271 $259,962 $271,286 $550,100 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
Cash-In-Lieu 10-4170 $215
128 $895 $o so
Recruiting 10-4170-
$32 $25 $o
130
Medicare 10-4170-
$5,239 $1,792 $912 $1,500
132
Cafeteria Plan 10-4170-
133 $27,917 $36,000 $15,005 $33,000
Retirement 10-4170- $9,200
134 $7,565 $3,352 $6,500
10-4170-
Unemployment Ins $787 $747 $223 $600
135
10-4170-
Worker's Comp $4,293 $0 $0 $o
136
PERS Unfunded Liability 10-4170-
137 $20, 604 $0 $0 $o
Vacation/Sick Buy Back 10-4170-
150 $10,696 $o $8,373 $8,000
10-4170-
COVID-19 $450 $534 $O
170
Total Personnel Services: $203,483 $153, 203 $73,870 $153,100 34 ID Actual Actual Actual Budgeted
Operations and Maintenance
10-4170-
Subscr/Books/Dues $969 $3,355 $3,122 $3,400
210
10-4170-
Advertising $4,550 $2,482 $1,261 $6,000
220
10-4170-
Travel/Lodging/Reg 230 $o $1,049 $1,000
10-4170-
Office Supplies $338 $20 $77 $0
241
Other/Office Equipment 10-4170-
250 $890 $0 $0 $O
Professional Services 10-4170-
$306,653 $120,508 $390,000
310
Engineering 10-4170- $58,169
315 $89,732 $72,738 $176,700
Training 10-4170-
330 $644 $0 $o $2,000
Total Operations and Maintenance: $65,560 $402,241 $198,754 $579,100 Total Planning Department: $269,044 $555,444 $272,624 $732,200 Medical Marijuana Business /
Cannabis
Operations and Maintenance
Subscr/Books/Dues 10-4171-
$2,000 $2,000 $2,000
210
Office Supplies 10-4171-
$O $123 $0
241
Professional Services 10-4171- $0
310 so $0 $98,000
Legal Services 10-4171-
$48,819 $o $0 $0
311
Application Review 10-4171-
$76,400 $149,025 $19,800 $100,000
496
10-4171-
Livescan Fees $838 $612 $0 $0
620
10-4171-
Cannabis Compliance $3,750 $o $o $0
645
Total Operations and Maintenance: $131,807 $151,760 $19,800 $200,000 Total Medical Marijuana Business / $131,807
Cannabis: $151,760 $19,800 $200,000
Planning Commission
Personnel Services
10-4175-
Regular Salaries $3,300 $4,550 $1,200 $6,000
110
Medicare 10-4175-
132 $56 $62 $18 $100
35 |ID Actual Actual Actual Budgeted
Worker's Comp 10-4175-
$10 $0 $0 So
136
Total Personnel Services: $3,367 $4,612 $1,218 $6,100
Operations and Maintenance
Subscr/Books/Dues 10-4175 $0
210 $o $o $1,000
Travel/Lodging/Reg 10-4175- $0
230 $0 $o $5,800
10-4175-
Office Supplies $121 $o $0 $o
241
10-4175-
Training $1,250 $o $0 $3,500
330
Total Operations and Maintenance: $1,371 $o $O $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 $o $2,037 $18,500
Straight Overtime 29-4219-
111 $o $214 $0
Premium Overtime 29-4219- $510
112 $6,389 $27 $3,000
Temporary/Part Time 29-4219-
$o $30,289 $3,364 $21,000
120
Cash-In-Lieu 29-4219-
128 $13,804 $o $0 $200
29-4219-
Recruiting 130 $1,204 $2,740 $1,380 $2,000
29-4219-
Employment Fees $100 $100 $0 $100
131
26 ID Actual Actual Actual Budgeted
Medicare 29-4219- $796
132 $581 $79 $1,000
Cafeteria Plan 29-4219-
133 $O $o $6,000
29-4219-
Retirement $1,703 $247 $O $3,000
134
Unemployment Ins 29-4219-
135 $224 $1,236 $o $1,500
29-4219-
Worker's Comp 136 $313 $23,000 $o $25,500
29-4219-
PERS Unfunded Liability 137 $3,814 $1,056 $0 $1,200
29-4219-
Uniforms $308 $360 $954 $1,000
140
COVID-19 29-4219- $130 $o $o $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
29-4219-
Advertising $2,099 $2,037 $3,000
220
Travel/Lodging/Reg 29-4219-
230 $2,054 $2,700
29-4219-
Ofice Supplies $5,216 $5,499 $1,831 $6,000
241
29-4219-
Computer Purchase/Repair 243 $890 $0 so $o
Janitorial Supplies 29-4219- $143
244 $830 $0 $1,000
29-4219-
Postage and Shipping 245 $o $9 $14 $100
Other/Office Equipment 29-4219-
$913 $1,505 $1,312 $2,000
250
Veh Operation/Maint 29-4219-
254 $2,460 $3,031 $1,583 $4,000
RSI Fuel 29-4219- $1,345
255 $7,862 $5,597 $8,000
29-4219-
Equipment Operation/Maint $0 $o $3,503 $6,500
256
29-4219-
Bldg Operation/Maint 270 $o $1, 302 $1,056 $8,000
Electricity 29-4219- $5,707 $11,466
281 $6,590 $10,000
Telephone - Cell 29-4219-
$904 $1,066 so $O
283
Telephone - Land 29-4219-
$358 $358 $742 $1,500
284
29-4219-
Communications Maint $572 $302
286 $500
27 ID Actual Actual Actual Budgeted
29-4219-
Water Service $756 $1,291 $418 $1,500
287
29-4219-
Sewer Services $553 $602 $288 $700
288
Professional Services 29-4219-
$2,634 $2,921 $5,979 $5,000
310
Legal Services 29-4219-
$240 $0 $500
311
29-4219-
Training $26 $O $967 $1,000
330
Special Purchases/Concessions 29-4219-
$O $9,703 $8,934 $10,500
440
29-4219-
Special Depart Supp 450 $6,865 $7,156 $3,042 $4,000
Chemicals/EMS Med Supp & Sup 29-4219- $83
480 $o $0 $100
Liability Insurance 29-4219-
$1,768 $307 $0 $400
510
Miscellaneous Services 29-4219-
620 $971 $o $o $0
Contracts 29-4219-
$69 $9,752 $6,666 $10,000
630
29-4219-
Transfers Expenses In $1,928 $2,115 $O $2,300
903
29-4219-
Operating Transfers In -$1,654 $0 -$27,800
905
Total Operations and Maintenance: $34,646 $71,203 $48,873 $61,600 Capital Outlay
29-4219-
Improvements $10,421 $58 $0 $11,000
730
29-4219-
Purchase of Equipment 740 $6,953 $225,000 $0 $27,400
29-4219-
Vehicle Purchase $16,208 -$5 $O $O
745
Total Capital Outlay: $33,582 $225,053 $0 $38,400
Total OHV Permits Program: $113,155 $362,469 $56,715
$184,000
28 ID Actual Actual Actual
Budgeted
Shop & Garage
Personnel Services
10-4441-
Regular Salaries $40,789 $44,985 $23,171 $89,000
110
10-4441-
Premium Overtime $700 $301 $802
112 $500
10-4441-
Employment Fees $100 $57 $0
131 $o
Medicare 10-4441-
$1,701 $647 $341 $1,300
132
10-4441-
Cafeteria Plan $19,050 $18,000
133 $9,000 $27,000
Retirement 10-4441-
$3,428 $3,551 $1,764 $5,200
134
Unemployment Ins 10-4441-
135 $293 $273 $o $400
10-4441-
Worker's Comp 136 $10, 215 $O $0 $O
PERS Unfunded Liability 10-4441- $7,677
137 $0 $0
Uniforms 10-4441-
$575 $167 $217 $400
140
Vacation/Sick Buy Back 10-4441-
150 $14,043 $o $624 $700
COVID-19 10-4441-
170 $1,698 $934 $0 $o
Total Personnel Services: $100,269 $68,913 $35,919 $124,500 Operations and Maintenance
Subscr/Books/Dues 10-4441-
$O $47 $0 $1,200
210
Ofice Supplies 10-4441-
241 $o $260 $60 $300
10-4441-
Other/Office Equipment 250 $161 $181 $483 $200
Veh Operation/Maint 10-4441-
254 $3,497 $2,200 $2,160 $2,500
RSI Fuel 10-4441-
$814 $5,180 $5,200 $9,000
255
10-4441-
Equipment Operation/Maint $962 $17 $3,500
256
Hand Tools 10-4441- $814 $398
257 $3,705 $4,500
10-4441-
Bldg Operation/Maint $2,323 $1,988 $101 $2,000
270
10-4441-
Telephone - Cell $51 $o
283 $0
Telephone - Land 10-4441-
284 $O $0 $30 $0
| ID Actual Actual Actual Budgeted
Water Service 10-4441-
287 $1,086 $1,080 $540 $1,100
Training 10-4441-
330 $O $0 $o $1,000
Repair Subcontractors 10-4441- $O
415 $O $500
Special Depart Supp 10-4441-
450 $517 $3,522 $5,512 $7,000
10-4441-
Armory/Safety Equip & Supplies $262 $1,859 $344 $1,500
451
Chemicals/EMS Med Supp & Sup 10-4441-
$950 $1,532 $625 $2,000
480
10-4441-
Licenses & Permits 610 $23 $0 $O
10-4441-
Contracts $o $75 $o $0
630
10-4441-
Transfers Expenses Out 902 -$70,618 -$66,404 $O -$114,750 Total Operations and Maintenance: -$59,158 -$48,082 $18,837 -STB,450 Capital Outlay
Buildings 10-4441-
$0 $O $22,300
720
Total Capital Outlay: $o $O $o $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
10-4560-
Medicare $14 $34 $11 $100
132
10-4560-
Unemployment Ins $o $5 $o
135
Worker's Comp 10-4560- $5
136 so $0 $o
Total Personnel Services: $669 $2,734 $766 $6,100
Total Parks Commission: $669 $2,734 $766 $6,100
Recreating Administration
Personnel Services
10-4561-
Regular Salaries $89,867 $88,405 $51, 662 $132,500
110
10-4561-
Premium Overtime $1,930 $1, 856 $3,886 $9,000
112
Temporary/Part Time 10-4561- $285
120 $68,149 $48,708 $104,000
10-4561-
Cash-In-Lieu $566 $2 $20 $0
128
ID Actual Actual Actual Budgeted
10-4561-
Recruiting 130 $900 $4,672 $2,001 $5,500
10-4561-
Employment| Fees $71 $25
131 $0 $100
10-4561-
Medicare $3,276 $2,563 $1,624 $3,600
132
Cafeteria Plan 10-4561- $21,400
133 $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
10-4561-
Worker's Comp 136 $8,677 $0 $0
PERS Unfunded Liability 10-4561- $15,799
137 so $o so
Uniforms 10-4561-
140 $409 $369 $O $700
10-4561-
Vacation/Sick Buy Back 150 $4,602 $2,048 $0 $3,000
COVID-19 10-4561-
170 $1,237 $2,005 $751 $o
Total Personnel Services: $157,279 $202,393 $126,541 $303,500 Operations and Maintenance
Subscr/Books/Dues 10-4561-
210 $50 $675 $610 $1,000
Advertising 10-4561-
$163 $2,525 $1,264 $4,000
220
10-4561-
Travel/Lodging/Reg 230 $o $1,749 $114 $3,000
10-4561-
Entertainment/Special Events 235 $316 $10,963 $11,346 $45,000 Office Supplies 10-4561- $428
241 $1,220 $551 $1,500
10-4561-
Other/Office Equipment $0 $58 $300
250
10-4561-
Veh Operation/Maint $945 $762 $152
254 $1,000
10-4561-
RSI Fuel $188 $263 $268
255 $500
10-4561-
Bldg Operation/Maint $2,828 $10,323 $9,429 $20,000
270
Electricity 10-4561-
281 $o $7,156 $37,710 $85,000
Gas 10-4561- $133 $4,927
282 $1,044 $6,000
Telephone - Cell 10-4561-
$o $1,010 $0
283
10-4561-
Telephone - Land $0 $2,728 $2,637 $5,400
284
41 ID Actual Actual Actual Budgeted
Communications Maint 10-4561-
$0 $76 $756 $1,000
286
10-4561-
Water Service $0 $10,296 $5,728 $12,000
287
10-4561-
Sewer Services $o $2,454 $1,941 $3,700
288
10-4561-
Engineering $o $0 $6,885 $32,000
315
Training 10-4561-
330 $o $350 $0 $500
Park Maintenance 10-4561-
405 $4,947 $o
10-4561-
Grounds $o $o $1,434 $20,000
408
10-4561-
Special Supplies $o $o $147 $o
410
Permits/Licensing 10-4561-
413 $4 so $0 $O
Special Projects 10-4561-
$1,019 $0 $o
420
Fireworks Show 10-4561-
$20,000 $22,000 $o $25,000
429
Special Purchases/Concessions 10-4561- $56
440 $915 $203 $1,500
10-4561-
Special Depart Supp $0 $785 $322 $1,000
450
10-4561-
Armory/Safety Equip & Supplies 451 $0 $200 $345 $500
Licenses & Permits 10-4561-
$624 $2,026 $1,291 $2,000
610
Contracts 10-4561-
$2,007 $5,874 $4,736 $6,400
630
Grant Expenses (P&R) 10-4561- $o
650 $0 $3,523 so
Total Operations and Maintenance: $33,707 $89,334 $92,435 $278,300 Capital Outlay
10-4561-
Purchase of Equipment $0 $0 $1,641 $45,000
740
Total Capital Outlay: $O $o 51,641 $45,000
Total Recreating Administration: $190,987 $291,727 $220,617 $626,800 Pool & Marina
Personnel Services
Regular 10-4562-
Salaries $2,158 $o $0 $o
110
10-4562-
Premium Overtime $683 $116 $0
112
Temporary/Part Time 10-4562-
120 $1,276 $24,280 so $9,800
10 ID Actual Actual Actual Budgeted
Recruiting 10-4562-
130 $32 $1,322 $399 $1,500
10-4562-
Medicare $102 $362 $2 $200
132
Unemployment Ins 10-4562- $943
$50 $5 $1,400
135
Worker's Comp 10-4562-
136 $511 $o $0 $o
Uniforms/Safety Equip 10-4562-
140 $0 $o $O $500
Total Personnel Services: $4,129 $27,590 $521 $13,400
Operations and Maintenance
Subscr/Books/Dues 10-4562-
210 $o $36 $O
Bldg Operation/Maint 10-4562-
270 $1,276 $1,966 $569 $2,000
Electricity 10-4562-
$o $3,016 $1, 488 $4,000
281
10-4562-
Communications Maint $O $76 $483
286
10-4562-
Water Service $30 $4,336 $1, 652 $4,000
287
Sewer Services 10-4562- $o
288 $2,128 $444 $2,000
10-4562-
Training $O $180 $0 $2,000
330
Special Supplies 10-4562-
410 $462 -$5 $o $O
10-4562-
Special Purchases/Concessions $o $1,029 $o $2,000
440
10-4562-
Special Depart Supp 450 $o $284 $50 $2,000
Chemicals/EMS Med Supp & Sup 10-4562-
$2,314 $2,447 $527 $6,000
480
10-4562-
Licenses & Permits $410 $425 $425 $500
610
Other Contracts 10-4562-
630 $O $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
42 ID Actual Actual Actual Budgeted
10-4566-
Medicare 132 $13 $O $o
Worker's Comp 10-4566- $48
$o $o $0
136
Regular Salaries 40-4566-
110 $20,453 So $o
Premium Overtime 40-4566- $3,699
112 $2,189 $2,349 $3,400
Temporary/Part Time 40-4566- $127,801
120 $143,926 $73,048 $163,000
40-4566-
Cash-In-Lieu $9,138 $o so
128
40-4566-
Recruiting 130 $4,856 $1,728 $1,309 $2,000
Medicare 40-4566- $4,183
132 $2,128 $1,093 $2,500
Cafeteria Plan 40-4566-
133 $3,000 $O $o
Retirement 40-4566-
134 $1,661 $o $0 $0
40-4566-
Unemployment Ins $4,378 $3,301 $770 $2,800
135
Worker's Comp 40-4566- $23,517 $21,806
136 $0 $23,000
PERS Unfunded Liability 40-4566- $3,721
137 $0 $O
Uniforms 40-4566-
$710 $O $0 $O
140
Vacation/Sick Buy Back 40-4566- $728
150 $O $0 $o
COVID-19 40-4566-
170 $o $667 $0 $O
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
40-4566-
Office Supplies $727 $727 $435 $800
241
Computer Purchase/Repair 40-4566- $951
243 $O $o $o
RSI Fuel 40-4566-
255 $7,775 $9,275 $5,079 $13,000
Equipment Operation/Maint 40-4566-
$12,107 $8,238 $7,384 $12,000
256
Hand Tools 40-4566-
$382 $163 $1, 501 $2,000
257
Bldg Operation/Maint 40-4566-
$1,579 $2,037 $33 $1,000
270
Electricity 40-4566-
281 $10,451 $8,878 $6, 001 $14,000
ID Actual Actual Actual Budgeted
40-4566-
Gas $1,329 $2,046 $681 $2,100
282
40-4566-
Telephone - Land $3,080 $2,904 $1, 689 $3,300
284
Communications Maint 40-4566- $697
$779 $692 $1,400
286
40-4566-
Water Service $268,055 $114,555 $89,909 $120,000
287
40-4566-
Sewer Services $374 $1,860 $1, 676 $2,000
288
40-4566-
Professional Services $2,443 $3,212 $1,766 $0
310
40-4566-
Legal Services $o $64 $0 $O
311
Grounds 40-4566- $25,779
408 $23,045 $13,706 $25,000
Special Supplies 40-4566- $10,851
410 $583 $O $o
Special Purchases/Concessions 40-4566-
440 $3,067 $8,162 $5,172 $10,000
40-4566-
Special Depart Supp 450 $1,260 $925 $2,104 $4,000
40-4566-
Armory/Safety Equip & Supplies 451 $993 $1,000 $19 $1,000 40-4566-
Liability Insurance $479 $538 $0 $600
510
Contracts 40-4566-
630 $3,634 $12,905 $7,120 $22,000
40-4566-
Operating Transfers In - $4,371 $0 $o -$283,400
905
Total Operations and Maintenance: $354, 738 $237,270 $165,044 -$14,200 Capital Outlay
Improvements 40-4566-
730 $77,555 $42,962 $0 $O
Purchase of Equipment 40-4566-
740 $158,688 $o $0
Total Capital Outlay: $236,243 $42,962 $o so
Debt Service
Loan Payment 40-4566-
$43,507 $o $O
810
40-4566-
Interest Expense $2,787 $0
820
Total Debt Service: $46,294 so
Total Tierra del Sol: $845,179 $455,976 $243, 614 $182,500 Public Works Administration
Personnel Services
45 ID Actual Actual Actual Budgeted
Regular Salaries 10-5117-
110 $18,995 $122,008 $48,274 $139,000
Premium Overtime 10-5117-
$O $9,005 $160 $2,000
112
Recruiting 10-5117-
130 $o $o $0 $500
10-5117-
Employment Fees $0 $o $0 $500
131
10-5117-
Medicare $0 $2,240 $824 $2,000
132
10-5117-
Cafeteria Plan so $25,875 $12,303 $35,000
133
10-5117-
Retirement 134 $0 $8,396 $3,495 $11,500
Unemployment Ins 10-5117- $323
135 $o $273 $700
Worker's Comp 10-5117-
136 $O $11,273 $0 $13,000
PERS Unfunded Liability 10-5117-
137 $0 $1,020 $o $1,200
Vacation Buyback 10-5117-
$o $37,116 $3,467 $4,000
150
10-5117-
COVID-19 $o $o $462 $o
170
Total Personnel Services: $18,995 $217,255 $69,259 $209,400 Operations and Maintenance
10-5117-
Subscr/Books/Dues $o $915 $594 $700
210
10-5117-
Travel/Lodging/Reg 230 $o $328 $0 $500
10-5117-
Entertainment/Special Events $O $362 $0
235
10-5117-
Office Supplies $2T $1,376 $2,229 $4,000
241
10-5117-
Postage and Shipping 245 $O $0 $0 $200
Other/Office Equipment 10-5117-
250 $o $0 $1,058 $1,800
10-5117- $0
Veh Operation/Maint $202 $788 $500
254
RSI Fuel 10-5117- $o $112
255 $63 $500
10-5117-
Equipment Operation/Maint $0 $0 $O $500
256
10-5117-
Hand Tools $o $0 $o $100
257
Bldg Operation/Maint 10-5117-
$0 $92 $455 $2,000
270
Telephone - Cell 10-5117-
$o $1,331 $o $2,800
283
46 | ID Actual Actual Actual Budgeted
10-5117-
Telephone - Land $0 $6,683 $4,173 $8,500
284
Communications Maint 10-5117- $0
286 $4,139 $1, 609 $3,300
10-5117-
Professional Services $o $O $25,900 $26,000
310
Legal Services 10-5117-
311 $178 $6,735 $0 $1,000
Training 10-5117-
$O $O $0 $3,000
330
Special Depart Supp 10-5117-
450 $0 $O $500
Armory/Safety Equip & Supplies 10-5117-
$0 $200 $400
451
10-5117-
Liability Insurance $0 $269 $o $500
510
10-5117-
Licenses & Permits $O $o $135 $200
610
Other Contracts 10-5117- $o $360
630 $1,058 $3,000
10-5117-
Transfer Expenses Out $O -$211, 516 $O -$218,700
902
10-5117-
Transfers Expenses In $52,820 $o $o
903
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 $6,595, 530 47 «HeO NEVoMe ГИНИЗ
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. $15M
$12.5M
$10M
$7.5M
• Actual Revenue Source
$SM • Budgeted Revenue Source
• Actual Expenditures
$2.5M • Budgeted Expenditures
$0
FY2021 FY2022 FY2023
Revenue by Fund
2023 Revenue by Fund
AMMDA Fund (0.3%)
Supplemental Law (COPS) (1.5%)
Public Safety (1/2 Cent Sales) (2.4%)
Housing Corporation Fund (5.5%)
Street Fund (10.7%) Fire Services (33.4%)
OHV Grants (13.3%)
Police Services (32.9%)
48 $12.5
$10
Measure L
AB 109 Fund
$7.5
Reserve Funding
RDA Successor Agency
Millions Street Capital Projects Fund
AMMDA Fund
$5 Supplemental Law (COPS)
Public Safety (1/2 Cent Sales)
Housing Corporation Fund
Street Fund
OHV Grants
$2.5 Police Services
Fire Services
SO
FY2021 FY2022 FY202S
ID Actual Actual Actual Budgeted
OHV Grants $380,536 $8,971 $34,463 $1,363,000
Police Services $4, 371,103 $1, 591,382 $3,367,500
$3, 785, 053
Fire Services $4,302,491 $3, 798,471 $1,538,390 $3,418,500 Measure L $6,730 $1, 213 $434 so
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 $1,558 $O $o
Reserve Funding $0 $2, 056, 852 $1,698,232
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 $o $o $o
Street Capital Projects Fund $313,266 $94,567 $39,309 So Total: $11, 898,192 $11,557,872 $5,583,837 $10,227,900
Revenues by Source
Projected 2023 Revenues by Source
Miscellaneous Proceeds (0.3%)
Transfer (0.5%)
Fines and Forfeitures (0.6%)
Service Charges and Fees (0.9%)
Intergovernmental (3.9%)
Miscellaneous Revenues (7.2%)
Gas Tax Revenue (10.4%)
Grant Revenue (13.3%)
Taxes (62.6%)
$12.5
$10
Special Tax
$7.5 Capital Project Funding
Licenses & Permits
Millions Miscellaneous Proceeds
Transfer
Fines and Forfeitures
$5 Service Charges and Fees
Intergovernmental
Miscellaneous Revenues
Gas Tax Revenue
Grant Revenue
$2.5 Taxes
FY2021 FY2022 FY2023
Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted 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 $o
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 51 шова " що вчена неті
2023 Expenditures by Fund
AMMDA Fund (0.3%)
Supplemental Law (COPS) (3.1%)
Public Safety (1/2 Cent Sales) (4.2%)
Housing Corporation Fund (5.1%)
OHV Grants (9.6%) Police Services (33.7%)
Street Fund (10.4%)
Fire Services (33.6%)
Budgeted and Historical 2023 Expenditures by Fund
$12.5
S10
$7.5
AB 109 Fund
RDA Successor Agency
Street Capital Projects Fund
Millions $5 AMMDA Fund
Supplemental Law (COPS)
• Public Safety (1/2 Cent Sales)
• Housing Corporation Fund
$2.5 • OHV Grants
Street Fund
Fire Services
Police Services
SO
$-2.5
FY2021
ID Actual Actual Actual Budgeted
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 53, 358,500 Supplemental Law (COPS) $512,850 $o $305,750
Public Safety (1/2 Cent
Sales) $173,206 $354, 421 $28,944 $416,650
Street Fund $898,632 5921,481 $514,285 $1,036, 650
AB 109 Fund $0 $106,850 $544 $O
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 $O $O
Street Capital Projects Fund $420,306 $502,857 $0
Total: $10,070,946 $10, 314,275 $4, 027,073 $9,988,100
52 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. $1.5M
SIM
• Actual Revenue Source
$500K ® Budgeted Revenue Source
© Actual Expenditures
• Budgeted Expenditures
$0
FY2021 FY2022 FY2023
Revenues by Source
Name Account FY2021 YTD FY2022 YTD FY2023 YTD FY2023
ID Actual Actual Actual
Budgeted
Revenue Source
Grant Revenue
OHV Law Enforcement G18 16-3341 $34,160 $o $O $o
OHV Ground Operations
G18 16-3342 $300,329 $o $O $0
OHV Education & Safety 16-3343
G18 $46,046 $o $O
OHV Planning G18 16-3344 $o $34,463 $109,500
OHV Law Enforcement G19 16-3345 $8,971 $0 $o
OHV Ground Operations
G19 16-3346 $o $0 $0 $455,000
OHV Education & Safety
G19 16-3347 $o $O $O $110,000
OHV Law Enforcement G21 16-3348 $O $o $48,500
OHV Law Enforcement G22 16-3350 $0 $0 $0 $38,500
OHV Ground Operations
G22 16-3351 $0 $O $481,500
54 ID Actual Actual Actual Budgeted
OHV Education & Safety 16-3352 $0
G22 $o $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 Expenditures by Function
Budgeted and Historical Expenditures by Function
$1.2
$1
$0.8 • OHV LE Grant - G17
• OHV Ground Operations - G17
OHV Ground Operations - G18
OHV Education & Safety - G18
Millions OHV LE Grant - G18
$0.6 OHV Law Enforcement Grant - G19
OHV Ground Operations - G19
OHV Education & Safety - G19
OHV Law Enforcement Grant - G21
S0.4
OHV Law Enforcement Grant - G22
OHV Planning Grant - G18
OHV Education & Safety - G22
OHV Ground Operations - G21
$0.2
• OHV Ground Operations - G22
SO
FY2021 FY2022 FY2023
Name Account ID FY2021 YTD FY2022 YTD FY2023 YTD
FY2023
Actual Actual Actual Budgeted
Expenditures
Actual Actual Actual Budgeted
OHV LE Grant - G17
Personnel Services
Medicare 16-4234-
132 $3 $0 $0 $0
Worker's Comp 16-4234-
$29 $O $0 $o
136
Total Personnel Services: $32 $O $O $O
Total OHV LE Grant - G17: $32 $0 SO $0
OHV Ground Operations - G17
Personnel Services
Medicare 16-4235-
$381 $O $0 $0
132
Worker's Comp 16-4235-
136 $5,068 $0 $o
Total Personnel Services: $5,449 $0 SO $o
Total OHV Ground Operations -
G17: $5,449 $e $0 $O
OHV LE Grant - G18
Personnel Services
Regular Salaries 16-4236-
$743 $o $0 $O
110
Medicare 16-4236- $102
132 $0 $O
16-4236-
Retirement $57 $0 $0
134
Worker's Comp 16-4236-
136 $812 $O $o $0
16-4236-
PERS Unfunded Liability 137 $129
Total Personnel Services: $1,843 $o $0
Operations and Maintenance
16-4236- $12
Veh Operation/Maint $o $0
254
Actual Actual Actual Budgeted
Electricity 16-4236-
281 $4,116 $0 $o
Water Service 16-4236- $829
287 $O $O SO
Total Operations and
Maintenance: $4,957 $O $O
Total OHV LE Grant - G18: $6,800 $O $O
OHV Ground Operations - G18
Personnel Services
16-4237-
Regular Salaries 110 $31,996 $0 $o $O
16-4237-
Medicare $2,155 $o $O
132
16-4237-
Cafeteria Plan $16,575 $0 $o $0
133
Retirement 16-4237-
$3,018 $0 So
134
16-4237-
Worker's Comp 136 $14,873 $o $o $o
16-4237-
PERS Unfunded Liability 137 $6,760 $0 $0
Total Personnel Services: $75,377 $o $o $0
Operations and Maintenance
16-4237-
Veh Operation/Maint $636 $o $O
254
RSI Fuel 16-4237-
255 $3,395 $O $o $0
Equipment Operation/Maint 16-4237-
256 $3,023 $O $0 $O
16-4237-
Bidg Operation/Maint 270 $37,917 $o $0 $o
Electricity 16-4237- $2,493
281 $0 $0
Water Service 16-4237- $1,264 $0
287 $0
Special Depart Supp 16-4237-
450 $3,210 $o $O
Contracts 16-4237- $7,913
630 $O $0 $0
Total Operations and
Maintenance: $59,850 $O $o $0
Total OHV Ground Operations -
G18: $135,227 $0 $o
OHV Education & Safety - G18
Personnel Services
16-4238-
Regular Salaries 110 $1,348 $o $0 $0
57 Actual Actual Actual Budgeted
16-4238-
Premium Overtime $244 $O $o $O
112
16-4238-
Temporary/Part Time $2,483 $0 $o
120
16-4238-
Medicare $344 $O $o $O
132
16-4238-
Retirement $104 $0 $o $O
134
16-4238-
Unemployment Ins 135 $110 $O $0 SO
16-4238-
Worker's Comp $4,161 $O $0
136
16-4238-
PERS Unfunded Liability 137 $233 So SO $0
Uniforms 16-4238-
140 $1,351 $O $0 $0
Total Personnel Services: $10,379 $0 $0
Operations and Maintenance
16-4238-
Bldg Operation/Maint 270 $491 $o $0 $O
Chemicals/EMS Med Supp & Sup 16-4238-
480 $2,004 $O $0 $0
Contracts 16-4238-
630 $2,280 $O $0
Total Operations and
Maintenance: $4,775 $O $O $o
Total OHV Education & Safety -
G18: $15,154 $0 $0 $O
OHV Planning Grant - G18
Personnel Services
16-4239-
Regular Salaries SO $O $0 $14,000
110
Total Personnel Services: $O $o $o $14,000
Operations and Maintenance
Contracts 16-4239-
630 $o $28,815 $51,185 $66,000
Total Operations and
Maintenance: $o $28,815 $51,185 $66,000
Total OHV Planning Grant - G18: $0 $28,815 $51,185 $80,000 OHV Law Enforcement Grant - G19
Personnel Services
Regular Salaries 16-4240- $3,609
110 $400 $o $0
58 Actual Actual Actual Budgeted
16-4240-
Medicare $49 $6 $o
132
Retirement 16-4240-
$72 $31 $o $0
134
Total Personnel Services: $3,729 $437 $0 $o
Operations and Maintenance
16-4240-
Office Supplies 241 $179 $175 $0 $0
Veh Operation/Maint 16-4240-
254 $1,423 $0 $0 $O
16-4240-
Electricity $2,411 $O $O $O
281
16-4240-
Water Service 287 $1,674 $892 $0 $o
Total Operations and
Maintenance: $5,687 $1,068 $0 $0
Total OHV Law Enforcement Grant
- G19: 59,417 $1,504 $0 $O
OHV Ground Operations - G19
Personnel Services
Regular Salaries 16-4241- $158,649 $105, 637
110 $0 $O
16-4241-
Straight Overtime 111 $148 $0 $o $0
Premium Overtime 16-4241-
112 $9,646 $565 $o $0
16-4241-
Cash-In-Lieu 128 $151 $o $o
Medicare 16-4241-
132 $2,547 $1,738 so $O
16-4241-
Cafeteria Plan $44,625 $31,425 $o
133
Retirement 16-4241- $11,227 $7,260
$0 $0
134
Unemployment Ins 16-4241-
$1,188 $295 $0 $O
135
16-4241-
Worker's Comp $o $9,008 so $O
136
PERS Unfunded Liability 16-4241- $o
137 $25,144 $o $0
16-4241-
Uniforms so $504 so $0
140
16-4241-
Vacation/Sick Buy Back 150 $0 $1,595 $o $O
Total Personnel Services: $253,324 $158,027 $0
Operations and Maintenance
Office Supplies 16-4241-
241 $91 $o $O
Actual Actual Actual Budgeted
Veh Operation/Maint 16-4241-
254 $802 $1,306 $o
16-4241-
RSI Fuel $9,570 $5,188 $o $o
255
Equipment Operation/Maint 16-4241-
256 $4,974 $0 $0 $0
Bidg Operation/Maint 16-4241-
$13,206 $3,466 $o $O
270
Electricity 16-4241-
281 $20,727 $3,330 $O
16-4241-
Communications Maint $1,210 $607 $0
286
Water Service 16-4241-
287 $3,310 $1,729 $0
Special Depart Supp 16-4241-
450 $5,002 $45,988 $O $0
Armory/Safety Equip & 16-4241-
Supplies $400 $o $0 $O
451
16-4241-
Contracts $3,715 $5,536 $0 $O
630
16-4241-
Operating Transfers In -$16,537 so $o
905
Total Operations and
Maintenance: $46,468 $67,151 $O SO
Capital Outlay
16-4241-
Purchase of Equipment 740 $2,681 $O $O $0
Total Capital Outlay: $2,681 $0 $O
Total OHV Ground Operations -
G19: $302,473 $225,178 $0
OHV Education & Safety - G19
Personnel Services
Regular Salaries 16-4242- $1,382 $4,250
110 $O $O
Straight Overtime 16-4242-
$765 $1,828
111
16-4242-
Premium Overtime 112 $8,940 $8,989 $0 $0
Temporary/Part Time 16-4242-
120 $41,638 $4,500 $O
Medicare 16-4242-
$730 $191 $0 $o
132
Retirement 16-4242-
134 $o $541 $O
16-4242-
Unemployment Ins 135 $1,521 $177 $O
Worker's Comp 16-4242-
136 $0 $1,900 $o
Actual Actual Actual Budgeted
Uniforms 16-4242-
140 $716 $1,792 $0 $0
Total Personnel Services: $55,691 $24,169 $O $0
Operations and Maintenance
16-4242-
Office Supplies $255 $O $o $o
241
Veh Operation/Maint 16-4242- $348
254 $1,012 $o $o
Bldg Operation/Maint 16-4242-
270 -$1 $0 $o
Special Depart Supp 16-4242-
450 $o $2,417 $0 $O
16-4242-
Chemicals/EMS Med Supp & Sup $1,084 $131 $O
480
16-4242-
Contracts $1,045 $695 $O
630
Total Operations and
Maintenance: $2,732 $4,255 $O $O
Total OHV Education & Safety -
G19: $58,423 $28,424 $O
OHV Law Enforcement Grant - G21
Personnel Services
16-4243-
Premium Overtime $o $3,815 $o $23,500
112
16-4243-
Medicare $o $54 $0 $500
132
16-4243-
Retirement $O $67 $500
134
Total Personnel Services: $O $3,935 $o $24,500
Operations and Maintenance
Office Supplies 16-4243-
241 $41 $o $0
16-4243-
Veh Operation/Maint $0 $444 $0 $1,100
254
16-4243-
Electricity $o $6,028 $O
281
Water Service 16-4243-
287 $O $1,080 $418 $O
Total Operations and
Maintenance: $7,594 $418 $1,100
Total OHV Law Enforcement Grant
- G21: $11,529 $418 $25,600
OHV Ground Operations - G21
Personnel Services
61 Actual Actual Actual Budgeted
Regular Salaries 16-4244- $114,604
$O $40,225 $101,800
110
16-4244-
Straight Overtime $0 $340 $200
111
Premium Overtime 16-4244-
$6,482 $102 $4,000
112
16-4244-
Temporary/Part Time $O $383 $0 $2,500
120
16-4244-
Medicare $O $2,061 $777 $1,000
132
16-4244-
Cafeteria Plan $o $32,075 $12,600 $18,000
133
16-4244-
Retirement $0 $8,663 $2,959 $4,000
134
16-4244- $968
Unemployment Ins 135 $0 $o $1,000
16-4244-
Uniforms $0 $0 $0 $1,500
140
16-4244-
Vacation/Sick Buy Back $0 $248 $3,885 $o
150
COVID-19 16-4244-
170 $o $o $2,250
Total Personnel Services: $165,824 $62,799 $134,000
Operations and Maintenance
16-4244-
Office Supplies $0 $o $0 $300
241
16-4244-
Janitorial Supplies 244 $0 $0 $1,800
Veh Operation/Maint 16-4244-
254 $O $1,140 $O $400
16-4244-
RSI Fuel $0 $6,809 $o $5,800
255
Equipment Operation/Maint 16-4244- $o
256 $0 $8,100
16-4244-
Bldg Operation/Maint 270 $0 $2,540 $241 $4,400
16-4244- $0
Electricity 281 $3,831 $5,800
Communications Maint 16-4244-
286 $o $905 $1,000
Water Service 16-4244- $0
287 $2,473 $960 $2,500
16-4244- $0
Special Depart Supp $1,730 $27,000
450
Contracts 16-4244- $o $735
630 $26,000
Total Operations and
Maintenance: $0 $20,163 $1,201 $83,100
Total OHV Ground Operations -
G21: $O $185,987 $64,000 $217,100
Actual Actual Actual Budgeted
OHV Law Enforcement Grant - G22
Personnel Services
Regular Salaries 16-4245-
110 $0 $0 $10,000
Straight Overtime 16-4245-
111 $0 $o $1,000
Premium Overtime 16-4245-
112 $0 $O $21,300
16-4245-
Medicare SO $O $o $500
132
16-4245-
Retirement $O $0 $500
134
16-4245-
Unemployment Ins 135 $O $0 $500
Worker's Comp 16-4245-
136 $0 $0 $500
Total Personnel Services: $O $0 $34,300
Operations and Maintenance
Ofice Supplies 16-4245-
241 $o $0 $0 $300
Veh Operation/Maint 16-4245-
254 So $173 $1,500
16-4245-
Electricity 281 $O $0 $1,034 $1,200
Water Service 16-4245-
287 $O so $405 $600
16-4245-
Contracts $O $o $0 $600
630
Total Operations and
Maintenance: $O $1,612 $4,200
Total OHV Law Enforcement Grant
- G22: $O $O $1,612 $38,500
OHV Education & Safety - G22
Personnel Services
Regular Salaries 16-4247-
$o $O $O $5,000
110
16-4247-
Straight Overtime $0 $1,000
111
Premium Overtime 16-4247-
112 $O $O $o $51,400
16-4247-
Temporary/Part Time 120 $0 $0 $2,865 $40,000
16-4247-
Medicare $0 $0 $42 $1,000
132
16-4247-
Retirement $0 $0 $0 $1,000
134
Actual Actual Actual Budgeted
Unemployment Ins 16-4247-
135 $o $0 $O $1,000
Worker's Comp 16-4247-
136 $O $0 $o $2,000
Uniforms 16-4247-
140 $0 $O $o $1, 500
Total Personnel Services: $O $o 52,907 $103,900
Operations and Maintenance
Office Supplies 16-4247-
241 $O $0 $83 $600
16-4247-
Veh Operation/Maint $O $O $126 $1,500
254
Electricity 16-4247-
281 $O $1,034 $1,200
Water Service 16-4247-
287 $O $405 $600
Special Depart Supp 16-4247- $O $0
450 $0 $5,000
Chemicals/EMS Med Supp & Sup 16-4247-
480 $o $O $325 $3,000
16-4247-
Contracts $o $170 $4,300
630
Total Operations and
Maintenance: $O $0 $2,143 $16,200
Total OHV Education & Safety -
G22: $5,050 $120,100
OHV Ground Operations - G22
Personnel Services
Regular Salaries 16-4246-
110 $0 $71,863 $235,500
Straight Overtime 16-4246-
111 $O $0 $614 $600
Premium Overtime 16-4246-
112 $o $7, 301 $10,600
16-4246-
Temporary/Part Time 120 $o $0 $18,429 $52,000
16-4246-
Medicare $O SO $1, 612 $4,000
132
16-4246-
Cafeteria Plan $0 $0 $19,203 $50,000
133
16-4246-
Retirement $0 $0 $5,299 $13,000
134
16-4246-
Unemployment Ins $O $0 $509 $2,000
135
Total Personnel Services: $o $0 $124,830 $367,700
Operations and Maintenance
Actual Actual Actual Budgeted
Janitorial Supplies 16-4246-
244 $0 $o $1,323 $1,800
Veh Operation/Maint 16-4246- $o $778
254 $0 $1,500
RSI Fuel 16-4246-
255 $0 $7,130 $14,400
Equipment Operation/Maint 16-4246-
256 SO $0 $1,245 $1,800
Bldg Operation/Maint 16-4246-
270 $O $o $4,703 $11,700
16-4246-
Electricity $O $o $3,749 $12,000
281
Communications Maint 16-4246-
286 $O $606 $2,400
16-4246-
Water Service $o $0 $1,118 $4,800
287
16-4246-
Special Depart Supp 450 $O $O $1,340 $41,000
Armory/Safety Equip & 16-4246-
Supplies 451 $O $705 $1,000
Contracts 16-4246-
630 SO $o $21,529 $21,600
Total Operations and
$O $0 $44,227 $114,000
Maintenance:

Total OHV Ground Operations -
G22: $O $0 $169,057 $481,700
Total Expenditures: $532,975 $481,437 $291,322 $963,000 65 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. $5M
$4M
$3M
• Actual Revenue Source
$2M • Budgeted Revenue Source
• Over Budget Revenue Source
• Actual Expenditures
SIM
• Budgeted Expenditures
• Over Budget Expenditures
$0
FY2021 FY2022 FY2023
Revenue by Fund
2023 Revenue by Fund
Supplemental Law (COPS) (4%)
Public Safety (1/2 Cent Sales) (6.5%)
Police Services (89.5%)
RA
Millions
2 FY2021
• Measure L • AB 109 Fund • Supplemental Law (COPS)
• Public Safety (1/2 Cent Sales) • Police Services
67 ID Actual Actual Actual Budgeted
Police Services $4,371,103 $3, 785,053 $1, 591,382 $3,367,500 Measure L $6,730 $1,213 $434 $o
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 $o $0
Total: $4,721,860 $4,188,733 $1,807,568 $3, 763,500
Revenues by Source
Name Account FY2021 YTD FY2022 YTD FY2023 YTD FY2023
ID Actual Actual Actual Budgeted
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 $O
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
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 $o $O
Xfer Cannabis Tax Revenue
In 18-3331 $484,604 so $o
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 $o
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 $29,405
Fees: $33,025 $9,220 $36,000
Miscellaneous Revenues
Police Grants 18-3680 $0 $0 $10,000 $10,000
ID Actual Actual Actual Budgeted
Reimb of State Mandated
Costs 18-3687 $12,913 $14,097 $9,568 $6,000
Post Reimbursement 18-3690 $0 $o $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
Investment Earnings 23-3612 $26 $14
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
Total Special Tax: 56,703 $1,199 $434 $0
Total Revenue Source: $4,721,860 $4,188,733 $1,807,568 $3,763,500 Expenditures by Function
Budgeted Expenditures by Function
Sues catal Law Enforcement
Police Animal Control (4.8%)
Supplemental Law (COPS) (7.5%)
Public Safety Augmentation (10.2%)
Police Dispatch (11.4%) Police Enforcement (62.4%)
S3
• Public Safety - AB 109
Millions • Supplemental Law Enforcement (SLESF)
• Police Animal Control
• Supplemental Law (COPS)
• Public Safety Augmentation
• Police Dispatch
• Police Enforcement
SO
$-1
Name Account ID FY2021 YTD FY2022 YTD FY2023 YTD FY2023 Actual Actual Actual Budgeted
Expenditures
Police Enforcement
Personnel Services
18-4212-
Regular Salaries $1,294,149 $1, 609,139 $684,154 $1,470,000 110
18-4212- $45,266
Straight Overtime 111 $83,578 $39,425 $84,000
Premium Overtime 18-4212- $157,329 $187,081
112 $103,143 $190,000
18-4212-
Temporary/Part Time 120 $O $122 $0
18-4212-
Cash-In-Lieu $128,202 $10,450 $3,644 $11,000
128
18-4212-
Recruiting 130 $18,959 $400 $17,837 $22,000
Employment Fees 18-4212- $788
131 $213 $0 $600
Medicare 18-4212-
132 $40,067 $30,092 $12,909 $22,000
Cafeteria Plan 18-4212- $270,373 $364,192
133 $138,348 $292,000
Retirement 18-4212- $168,935
134 $257,312 $103,645 $230,000
Unemployment Ins 18-4212- $7,340
135 $6,398 $546 $5,000
18-4212-
Worker's Comp $127,768 $132,379 $0 $135,000
136
70 Actual Actual Actual Budgeted
PERS Unfunded Liability 18-4212- $194,798 $301,091
137 $0 $304,000
Uniforms 18-4212-
$14,424 $21,675 $12,799 $18,500
140
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-
$4,701 $5,736 $3,563 $3,000
210
18-4212- $7,670
Travel/Lodging/Reg 230 $11,114 $4,312 $12,000
Entertainment/Special Events 18-4212- $1,419 $1, 451
235 $553 $800
Office Supplies 18-4212- $5,849 $5,000
$6,376 $3,314
241
18-4212- $866
Postage and Shipping 245 $1,111 $641 $1,200
18-4212- $480
Other/Office Equipment 250 $693 $201 $500
18-4212- $47,306
Veh Operation/Maint 254 $38,734 $15,021 $30,000
18-4212-
RSI Fuel $53, 687 $67,304 $29,504 $67,000
255
18-4212-
Bldg Operation/Maint 270 $10,592 $7,599 $8,477 $14,000
18-4212-
Electricity $58,679 $56,511 $45,889 $100,000
281
18-4212-
Gas $5,064 $7,218 $857 $7,200
282
Telephone - Cell 18-4212- $20,330 $12,273
283 $o
18-4212-
Telephone - Land $7, 660 $7,453 $9,863 $22,000
284
18-4212-
Communications Maint $5,005 $5,615 $14,578 $25,000
286
18-4212-
Water Service $13,240 $13,200 $o $11,000
287
18-4212-
Sewer Services $222 $101 $0 $200
288
18-4212-
Professional Services $60,769 $78,069 $614 $60,000
310
18-4212-
Legal Services $47,425 $40,129 $532 $500
311
18-4212-
Litigation 313 $4,334 $10,787 $o $7,500
18-4212- so
Training $7,353 $895 $10,000
330
71 Actual Actual Actual Budgeted
Special Depart Supp 18-4212- $2,401
450 $1,266 $401 $1,500
Armory/Safety Equip & Supplies 18-4212-
451 $37,398 $16,059 $10,054 $17,000
18-4212- $981
Chemicals/EMS Med Supp & Sup 480 $1,095 $573 $1,100
18-4212-
Holiday with Public Safety 490 $1,827 $o $O $1,000
Liability Insurance 18-4212- $121,882 $95,721
510 $o $98,000
Licenses & Permits 18-4212- $515 $535 $550
610
18-4212-
Claims 621 $0 $462 $54 $500
Software Contract 18-4212- $1,490 $375
629 $263 $400
18-4212-
Contracts $58,998 $166,237 $63,065 $181,700
630
18-4212-
Legal Settlement $12,318 $o -$6,000 $O
680
Operating Transfers In 18-4212- -$72,808
905 -$907,200 -$984,600
PS Crime Stopper Reward 18-4212-
$O $0 $0 $25,000
911
Miscellaneous Expense 18-4212- so
999 $10,099 $0 $0
Total Operations and Maintenance: $520,298 -$236,525 $207,222 -$280,950 Capital Outlay
18-4212-
Purchase of Equipment 740 $14,333 $2,852 $10,784 $o
Vehicle Purchase 18-4212- $106,700 $22,444
745 $0 $o
Total Capital Outlay: $121,034 $25,296 $10,784 $O
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-
$79,588 $82,238 $41,860 $89,500
110
18-4213-
Straight Overtime $o $0 $140 $300
111
18-4213- $29
Premium Overtime $0 so
112
Medicare 18-4213- $2,609
$1, 709 $857 $1,300
132
Cafeteria Plan 18-4213- $33,300
133 $37,500 $18,000 $36,000
77 Actual Actual Actual Budgeted
Retirement 18-4213-
134 $6,220 $6,346 $3,234 $6,400
Unemployment Ins 18-4213- $575
135 $546 $600
18-4213-
Worker's Comp $749 $709 $500
136
18-4213-
PERS Unfunded Liability 137 $7,173 $438 $o $500
18-4213-
Uniforms 140 $1,200 $1,200 $1,200 $1,200
18-4213-
Vacation/Sick Buy Back 150 $1,340 $0 $1,400
COVID-19 18-4213- $2,029 $1,440
170 $640
Total Personnel Services: $133,473 $133,467 $65,932 $137,700 Operations and Maintenance
Subscr/Books/Dues 18-4213- $150
$309 $50 $200
210
18-4213-
Travel/Lodging/Reg $o $O $0 $200
230
18-4213-
Entertainment/Special Events $0 $830 $o
235
18-4213-
Office Supplies 241 $963 $848 $29 $500
18-4213-
Office Equip Lease Expense 242 $5,857 $5,098 $2,255 $5,400 18-4213-
Postage and Shipping $O $92 $100
245
Other/Office Equipment 18-4213- $751
$1,381 $0 $500
250
18-4213-
Professional Services $476 $1,024 $497 $1,000
310
18-4213- $250 $o
Training 330 $30 $500
18-4213-
Licenses & Permits $o $3,150 $6,500
610
18-4213-
Livescan Fees $1,775 $2,417 $1,518 $2,500
620
18-4213- $6,300
Contracts $9,192 so
630
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
72 Actual Actual Actual Budgeted
25-4213-
Liability Insurance $o $0 $0
510
Operating Transfers out 25-4213-
$0 $512,850 $o $305,750
904
Total Operations and Maintenance: $0 $512,850 $O $305,750 Total Supplemental Law (COPS) : $512,850 $305,750
Public Safety Augmentation
Personnel Services
Regular Salaries 26-4214-
110 $67,098 $59,121 $23,720 $63,000
26-4214-
Premium Overtime $1,273 $3,283 $1,139 $3,000
112
26-4214-
Temporary/Part Time 120 $0 $1,251 $715 $o
26-4214-
Medicare $1,522 $949 $371 $1,000
132
26-4214-
Unemployment Ins 135 $300 $273 $300
26-4214-
Worker's Comp $5,126 $0
136
26-4214-
COVID-19 170 $150 $1,787 $o $o
Total Personnel Services: $75, 468 $66,663 $25,944 $67,300 Operations and Maintenance
Subscr/Books/Dues 26-4214- $51
210 $o $0 $0
26-4214-
Travel/Lodging/Reg $800 $257 $0 $1,000
230
26-4214-
Office Supplies $61 $0 $0
241
26-4214-
Veh Operation/Maint $96,975 $0 $o
254
26-4214-
Special Depart Supp 450 $0 $3,000 $4,700
Operating Transfers out 26-4214-
904 $o $287,500 $343,650
Operating Transfers In 26-4214- -$150
905 $o $o
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
18-4215- $255,586
Regular Salaries 110 $296,024 $119,451 $314,000
71 Actual Actual Actual Budgeted
Straight Overtime 18-4215-
111 $6,245 $6,882 $3,954 $7,000
18-4215-
Premium Overtime $29,138 $25,611 $19,542 $10,000
112
18-4215-
Recruiting $5,061 $0 $o $O
130
Medicare 18-4215-
132 $6,949 $5,307 $2,410 $5,000
18-4215-
Cafeteria Plan $59,267 $74,359 $32,849 $75,000
133
Retirement 18-4215-
134 $20,370 $27,693 $11,456 $25,000
18-4215-
Unemployment Ins 135 $1,726 $1, 638 $o $1,700
18-4215-
Worker's Comp 136 $2,462 $2,285 $o $2,500
18-4215-
PERS Unfunded Liability 137 $23,489 $1,275 $O $1,500
Uniforms 18-4215-
140 $2,400 $3,000 $3,000 $3,600
Vacation/Sick Buy Back 18-4215-
$1, 509 $12,080 $5,305 $4,500
150
18-4215-
COVID-19 $977 $4,034 $3,198
170
Total Personnel Services: $415,180 $460,188 $201,165 $449,800 Operations and Maintenance
18-4215-
Travel/Lodging/Reg $o $0 $o $600
230
Entertainment/Special Events 18-4215- $406
235 $304 $o
18-4215-
Office Supplies $511 $514 $0 $o
241
18-4215-
Computer Purchase/Repair 243 $4,291 $0 $o $0
Other/Office Equipment 18-4215-
250 $184 $536 $800
Telephone - Land 18-4215-
284 $8,152 $4,290 $2,299 $6,600
18-4215-
Communications Maint $1,359 $4,761 $2,369 $5,900
286
18-4215- $218
Special Depart Supp 450 $o $0 $0
Licenses & Permits 18-4215-
610 $o $O $0 $1,000
18-4215-
Contracts $5,202 $1,000 $o
630
Total Operations and Maintenance: $20,323 $10,868 $5,204 $14,900 Total Police Dispatch: $435,503 $471,057 $206,368 $464,700 75 Actual Actual Actual Budgeted
Police Animal Control
Personnel Services
18-4217-
Regular Salaries $54,320 $56,746 $28,964 $61,500
110
18-4217-
Straight Overtime $800 $1,406 $506 $1,000
111
18-4217-
Premium Overtime $1,072 $1,933 $1,097 $2,000
112
Temporary/Part Time 18-4217- $19,756
120 $17,067 $9,323 $16,000
Medicare 18-4217-
132 $1,997 $1,115 $565 $1,200
18-4217-
Cafeteria Plan $12,600 $12,600 $6,300 $12,600
133
18-4217-
Retirement 134 $4,414 $5,707 $2,914 $5,600
Unemployment Ins 18-4217- $565 $546
$550
135
18-4217-
Worker's Comp $14,570 $10, 581 $12,000
136
18-4217-
PERS Unfunded Liability $5,090 $276 $0 $400
137
Uniforms 18-4217-
$600 $600 $600
140
Total Personnel Services: $115,783 $107,976 $50, 268 $113,450 Operations and Maintenance
Subscr/Books/Dues 18-4217- $o $48
210 $100
18-4217-
Office Supplies $1,226 $883 $32 $1,000
241
18-4217-
Other/Office Equipment 250 SO $38 $o $o
18-4217-
Veh Operation/Maint 254 $115 -$53 $193 $500
RSI Fuel 18-4217-
255 $1,818 $2,708 $1,301 $3,500
18-4217-
Bldg Operation/Maint $1,898 $2,978 $158 $2,000
270
18-4217-
Electricity $12,486 $10, 631 $10, 297 $25,000
281
Gas 18-4217-
$2,153 $2,693 $297 $2,500
282
18-4217-
Telephone - Cell so $40 $0
283
18-4217-
Telephone - Land $1,268 $828 $576 $1,000
284
76 Actual Actual Actual Budgeted
Communications Maint 18-4217-
286 $660 $880 $462 $1,000
Water Service 18-4217- $3,096 $3,187 $1,528
287 $3,300
18-4217-
Sewer Services $2,629 $2,727 $1,264 $2,800
288
18-4217-
Professional Services $17,186 $23,315 $7,149 $36,000
310
18-4217-
Contracts $1,783 $2,115 $1,192 $2,400
630
18-4217-
Grant Expenses $o $0 $2,568 so
650
Total Operations and Maintenance: $46,319 $53,019 527,017 $81,100 Total Police Animal Control: $162,103 $160,996 $77,285 $194,550 Public Safety - AB 109
Personnel Services
Premium Overtime 28-4221-
$o $0 $536 $O
112
Medicare 28-4221- So
132 $O $8 $o
Total Personnel Services: $O $544
Operations and Maintenance
28-4221-
Operating Transfers out $106,850 $O $O
904
Total Operations and Maintenance: $O $106,850 $0
Total Public Safety - AB 109: $106,850 $544
Total Expenditures: $4, 113, 253 $4, 644,189 $1, 751,405 $4,089,900 77 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.

S5M
$4M
$3M
• Actual Revenue Source
$2M
• Budgeted Revenue Source
• Over Budget Revenue Source
SIM • Actual Expenditures
* Budgeted Expenditures
$0
FY2021 FY2022 FY2023
Revenues by Source
Name Account FY2021 YTD FY2022 YTD FY2023 YTD FY2023
ID Actual Actual Actual Budgeted
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
19-3113 -$19,690 $o $o $0
Reserves
Total Taxes: $3,561,422 $3,551,591 $1,472,746 $3,200,000 Intergovernmental
Coronavirus Relief Fund 19-3330 $87,424 $0 $o $0
Xfer Cannabis Tax Revenue
In 19-3331 $484, 604 so $o
Total Intergovernmental: $572, 028 SO $o $o
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 so $20,000
72 ID Actual Actual Actual Budgeted
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 Miscellaneous Revenues
Fire Supplies Cost 19-3617
Recovery $6,239 $348 SO $500
Fire Donations 19-3627 $o $11,519 $O
Fire Inspection Fees 19-3641 $80,945 $77,380 $51,155 $85,000 Fire Grants 19-3680 $O $15,000 $O $O
Miscellaneous Revenue 19-3691 $2,264 $8, 740 $1,239 $3,000 Reimbursement -Fire 19-3695
Services $21,513 $75,633 $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 Expenditures by Function
Budgeted and Historical Expenditures by Function
$4
$3
Millions
Fire Code Enforce
Fire Suppression
$1
$0
FY2021 FY2022
Name Account ID FY2021 YTD FY2022 YTD FY2023 YTD FY2023 Actual Actual Actual Budgeted
Expenditures
Fire Code Enforce
Personnel Services
70 Actual Actual Actual Budgeted
Regular Salaries 19-4216-
$101,152 $116,390 $59,980 $125,000
110
Straight Overtime 19-4216-
111 $719 $1,362 $1,000
Premium Overtime 19-4216-
112 $O $O $86 $200
19-4216-
Cash-In-Lieu 128 $168 $0 $28 $100
19-4216-
Medicare 132 $3,182 $2,047 $1,011 $2,200
19-4216-
Cafeteria Plan $29,400 $29,400 $14,700 $30,000
133
Retirement 19-4216-
134 $12, 601 $13,985 $7,078 $14,000
19-4216-
Unemployment Ins 135 $564 $546 $O $600
Worker's Comp 19-4216-
136 $5,548 $5,947 $o $6,600
PERS Unfunded Liability 19-4216- $14,530
137 $45,379 $0 $48,000
Uniforms 19-4216- $1,200 $1,200
140 $1,200 $1,200
19-4216-
Vacation/Sick Buy Back $O $2,608 $231 $1,000
150
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
19-4216-
Subscr/Books/Dues 210 $947 $1,098 $781 $1,200
19-4216-
Advertising $o $428 $o $1,000
220
19-4216-
Travel/Lodging/Reg 230 $O $o $173 $400
Office Supplies 19-4216-
241 $o $536 $0 $200
19-4216-
Postage and Shipping 245 $0 $O $o $100
Other/Office Equipment 19-4216-
250 $o $268 $o $500
Veh Operation/Maint 19-4216-
$477 $2,829 $2,984 $3,000
254
RSI Fuel 19-4216- $2,538
255 $3,285 $2,336 $3,500
Telephone - Cell 19-4216- $1,628
283 $908 $o
19-4216-
Telephone - Land $0 $0 $302 $1,200
284
19-4216-
Communications Maint 286 $0 $608 $456 $700
an
Actual Actual Actual Budgeted
Professional Services 19-4216-
310 $6,985 $13,753 $3,886 $16,000
Legal Services 19-4216-
$5,863 $12,970 $963 $15,000
311
Training 19-4216- $o
$o $0 $1,000
330
19-4216-
Software Contract $400 $375 $263 $500
629
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-
$1,190,345 $1,120,924 $587,488 $1,282,000
110
19-4222-
Straight Overtime $34,304 $30, 228 $12,542 $35,000
111
19-4222-
Premium Overtime $316,863 $292,997 $111,457 $150,000
112
19-4222-
Cash-In-Lieu $90,715 $28,144 $8,014 $22,000
128
19-4222-
Recruiting 130 $49 $3,838 $1,078 $1,000
Employment Fees 19-4222-
131 $O SO $O $10,000
Medicare 19-4222-
$37,242 $22,189 $11,134 $21,000
132
19-4222-
Cafeteria Plan $198,026 $195,801 $94,997 $211,000
133
19-4222-
Retirement $200,265 $171,329 $87,469 $210,000
134
19-4222-
Unemployment Ins 135 $5,285 $4,869 $273 $4,500
19-4222-
Worker's Comp $124,232 $135,678 $0 $137,000
136
PERS Unfunded Liability 19-4222- $230,924
137 $344,214 $0 $347,000
Uniforms 19-4222-
140 $18,200 $21,000 $16,800 $18,200
Vacation/Sick Buy Back 19-4222-
150 $30,031 $44,613 $60,550 $61,000
COVID-19 19-4222- $246
170 $10,761 $0
Total Personnel Services: $2, 487,242 $2,416, 069 $991,803 $2,509,700 Operations and Maintenance
-21
Actual Actual Actual Budgeted
Subscr/Books/Dues 19-4222-
210 $5,232 $7,662 $5,414 $8,000
Advertising 19-4222-
$0 $o $500
220
19-4222-
Travel/Lodging/Reg $1,824 $6,032 $8,442 $9,000
230
Entertainment/Special 19-4222-
Events 235 $59 $284 $0 $500
Office Supplies 19-4222-
$753 $790 $2,154 $1,000
241
Postage and Shipping 19-4222-
245 $250 $57 $36 $300
19-4222-
Other/Office Equipment 250 $o $729 $T74 $500
Veh Operation/Maint 19-4222- $34,140
254 $26,703 $37,854 $35,000
RSI Fuel 19-4222- $24,449
255 $30,410 $19,710 $33,000
Equipment Operation/Maint 19-4222-
256 So $90 $2,519 $5,000
19-4222-
Bldg Operation/Maint $6,561 $9,605 $12,349 $11,000
270
Electricity 19-4222- $17,921 $15,489
281 $15,005 $33,000
19-4222-
Gas $2,681 $4,624 $754 $5,000
282
Telephone - Cell 19-4222- $7,944
283 $3,778 $O $0
Telephone - Land 19-4222-
$6,265 $5,854 $4,991 $11,000
284
19-4222-
Communications Maint $3,536 $7,584 $8,033 $7,700
286
19-4222-
Water Service $3,259 $3,240 $1,620 $3,500
287
19-4222-
Sewer Services 288 $464 $395 $216 $600
19-4222-
Professional Services $96,573 $81,806 $17,558 $90,000
310
Legal Services 19-4222-
311 $6,879 $972 $O $2,500
19-4222-
Litigation $276 $0 $1,000
313
19-4222-
Training $12,445 $4,384 $4,154 $9,000
330
Fire Prevention 19-4222- $475
351 $0 $805 $3,000
19-4222-
Special Depart Supp 450 $223 $193 $217 $200
Armory/Safety Equip & 19-4222-
Supplies 451 $7,036 $26,900 $21,092 $35,000
Chemicals/EMS Med Supp & 19-4222-
sup 480 $34,700 $27,570 $22,673 $30,000
Actual Actual Actual Budgeted
Liability Insurance 19-4222-
510 $89,608 $113,932 $4,530 $116,000
Licenses & Permits 19-4222-
$124 $281 $295 $300
610
19-4222-
Contracts $29,564 $67,277 $28,509 $81,000
630
19-4222-
Grant Expenses $0 $0 $14,056 $0
650
19-4222-
Operating Transfers In -$23,890 $O $0
905
19-4222-
Miscellaneous Expense 999 $0 $0 $o $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 $36,000
Debt Service
19-4222-
Loan Payment $198,474 $198,474 -$79 $o
810
Total Debt Service: $198,474 $198,474 -$79
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 пишь гили
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. $800K
$600K
$400K
• Actual Revenue Source
• Budgeted Revenue Source
• Over Budget Revenue Source
$200K
• Actual Expenditures
@ Budgeted Expenditures
$0
FY2021 FY2022 FY2023
Revenues by Source
Name Account FY2021 YTD FY2022 YTD FY2023 YTD FY2023
ID Actual Actual Actual Budgeted
Revenue Source
Miscellaneous Revenues
Investment Earnings 74-3612 $172 $0 $0
Rental Income 74-3624 $331,912 $706,377 $165, 401 $360,000 Storage/Utilities Income 74-3625 $17,850 $3,732 $0 $o
Internet Program Income 74-3628 $15,575 $3,575
Miscellaneous Revenue 74-3691 $2,316 $270 $O $500
ROPS Housing Authority 74-3693 $o $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 Expenditures by Function
01 $0.6
S0.5
$0.4
Millions $0.3
• Housing Corporation
$0.2
$0.1
$0
FY2021 FY2022 FY2023
Name Account ID FY2021 YTD FY2022 YTD FY2023 YTD FY2023 Actual Actual Actual Budgeted
Expenditures
Housing Corporation
Personnel Services
74-4632-
Regular Salaries $126,415 $74,178 $25,553 $54,000
110
Premium Overtime 74-4632- $386
112 $2,588 $4,432 $9,000
74-4632-
Cash-In-Lieu $653 $40 $40 $300
128
Medicare 74-4632-
132 $3,416 $1,544 $453 $900
Cafeteria Plan 74-4632- $29,400
133 $15,900 $5,700 $11,500
Retirement 74-4632-
134 $15,112 $7,021 $1, 945 $4,000
74-4632-
Unemployment Ins 135 $588 $273 $0 $300
74-4632-
Worker's Comp $7,390 $3,685 $0 $2,000
136
74-4632-
PERS Unfunded Liability $33,846 $53,016 $0 $25,000
137
Uniforms 74-4632- $400
140 $o $o
Vacation/Sick Buy Back 74-4632-
150 $0 $23,094 $2,000
74-4632-
COVID-19 $838 $o $o
170
Total Personnel Services: $218,443 $181,339 $38,123 $109,000 Actual Actual Actual Budgeted
Operations and Maintenance
74-4632-
Travel/Lodging/Reg 230 $1,402 $O $0 $1,000
74-4632-
Office Supplies 241 $1,230 $O $o $600
Computer Purchase/Repair 74-4632-
243 $50 $0 so
74-4632-
Janitorial Supplies $134 $67 $766 $1,500
244
Veh Operation/Maint 74-4632-
254 $843 $0 $0 $0
74-4632-
Equipment Operation/Maint $643 $o $o
256
Bldg Operation/Maint 74-4632-
270 $33,948 $9,194 $4,990 $20,000
Electricity 74-4632-
281 $6,804 $6,121 $5,366 $13,000
74-4632-
Gas $2,102 $3,192 $1,886 $6,000
282
74-4632-
Telephone - Land 284 $926 $11,744 $700 $1,400
74-4632-
Communications Maint 286 $42,041 $51,009 $31, 518 $62,000 Water Service 74-4632- $13,276
287 $14,250 $9,131 $19,000
74-4632-
Sewer Services 288 $14,964 $11,520 $7,173 $15,000
74-4632-
Professional Services 310 $25,491 $11,622 $0 $15,000
74-4632-
Maintenance Supplies 450 $60 $7 $0
Armory/Safety Equip & 74-4632- $200
Supplies 451 $200 $200
74-4632-
Dial-A-Ride Transportation $327 $O $122 $1,300
460
74-4632-
Liability Insurance $10,522 $8,372 $o $5,000
510
Licenses & Permits 74-4632-
$1,102 $1,315 $O $120,000
614
74-4632-
Miscellaneous Services $7,800 $5,700 $3,600 $3,600
620
74-4632-
Contracts $43,701 $47,769 $29,989 $64,000
630
Tenant Reimbursement - 74-4632-
Service -$871 -$75 $o $0
634
74-4632-
Transfers Expenses In $5,128 $29,908 $o $41,000
903
74-4632- - $838
Operating Transfers In 905 $0 $0 $o
Total Operations and
Maintenance: $210,985 $211,715 $95,440 $389,600
Actual Actual Actual Budgeted
Capital Outlay
74-4632-
Improvements $14,118 $4,314 $0 $5,000
730
74-4632-
Purchase of Equipment $o $1,405 $1,175 $5,000
740
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 07 such al
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. $100K
$75K
$50K
• Actual Revenue Source
® Budgeted Revenue Source
• Over Budget Revenue Source
$25K
• Actual Expenditures
@ Budgeted Expenditures
$O
FY2021 FY2022 FY2023
Revenues by Source
Name Account FY2021 YTD FY2022 YTD FY2023 YTD FY2023
ID Actual Actual Actual Budgeted
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 $300
Total Miscellaneous
Revenues: $1,086 $282 $300
Total Revenue Source: $24,978 $42,311 $14,728 $31,900
Expenditures by Function
S0.035
$0.03
$0.025
$0.02
Millions
S0.015 • AMMDA
SO.01
$0.005
FY2022
Name Account ID FY2021 YTD FY2022 YTD FY2023 YTD FY2023 Actual Actual Actual Budgeted
Expenditures
AMMDA
Personnel Services
71-7111- $52
Regular Salaries 110 $1, 202 $o so
71-7111-
Temporary/Part Time $0 $2,996 $52 $o
120
71-7111- $4
Retirement 134 $323 $0
PERS Unfunded Liability 71-7111- $9 $0
137 $o
Total Personnel Services: $66 $4,521 $56 $0
Operations and Maintenance
71-7111-
Electricity 281 $16,278 $16,338 $8,436 $17,300
71-7111-
Water Service $3,259 $3,240 $1,620 $3,100
287
71-7111-
Legal Services $149 so $O $0
311
71-7111-
Contracts 630 $3,028 $3,086 $3,270 $5,400
Transfers Expenses In 71-7111-
903 $0 $0 $5,650
71-7111- -$14,083
Operating Transfers In 905 $0 $0
Total Operations and
Maintenance: $8,632 $22,664 $13,326 $31,450
Actual Actual Actual Budgeted
Total AMMDA: $8,697 $27,185 $13,383 $31,450
Total Expenditures: $8,697 $27,185 $13,383 $31,450
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.

S2M
$1.5M
SIM
• Actual Revenue Source
@ Budgeted Revenue Source
$500K • Actual Expenditures
• Budgeted Expenditures
$0
FY2021 FY2022 FY2023
Revenue by Fund
ID Actual Actual Actual Budgeted
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
Revenues by Source
Name Account FY2021 YTD FY2022 YTD FY2023 YTD FY2023
ID Actual Actual Actual Budgeted
Revenue Source
Service Charges and Fees
Engineering Fees 27-3418 $o $48 $0 $o
Total Service Charges and
Fees: $48 $0
Miscellaneous Revenues
Investment Earnings 27-3612 $331 $O $O $500
Miscellaneous Revenue 27-3691 $3, 613 $4,769 $1,000
AC Repair Fees 27-3693 $2,738 $8,500 $15,000
Total Miscellaneous
Revenues: $3,945 $7,507 $8,500 $16,500
Transfer
Special Tax Trfr for 27-3814
Streets $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 $o $0 $480,000
Total Gas Tax Revenue: $644,008 $636,941 $276,306 $1,068,000 Capital Project Funding
CML-College Station 5399- 94-3318
022 $0 $15,444 $0 $0
HSIPSL - 5399 94-3322 $o $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: 5980,509 $748,579 $325,055
$1, 093,500
no
Budgeted Expenditures by Function
Streets Maintenance (100%)
Budgeted and Historical Expenditures by Function
$1.5
$1.25
Millions
• Streets SDI
• Public Works Fleet
• Streets Capital Projects
S0.5 • Streets Maintenance
$0.25
$O
FY2021 FY2022
Name Account ID FY2021 YTD FY2022 YTD FY2023 YTD FY2023 Actual Actual Actual Budgeted
Expenditures
Streets Maintenance
Personnel Services
02 Actual Actual Actual Budgeted
Regular Salaries 27-4411- $214,472
110 $205,335 $94, 010 $209,000
27-4411-
Straight Overtime $o $0 $200
111
Premium Overtime 27-4411-
112 $4,158 $4,460 $5,288 $13,000
Temporary/Part Time 27-4411-
$0 $o $637 $o
120
27-4411-
Cash-In-Lieu $596 $43 $0 $500
128
27-4411-
Recruiting $888 $920 $610 $500
130
27-4411-
Employment Fees 131 $601 $1.28 $165 $500
Medicare 27-4411-
132 $6,519 $3,148 $1,674 $3,000
Cafeteria Plan 27-4411- $67,225
133 $68,222 $30,977 $64,000
27-4411-
Retirement $28,022 $22,762 $8,806 $15,200
134
27-4411-
Unemployment Ins $1,621 $1,738 $193 $1,400
135
27-4411-
Worker's Comp 136 $31,637 $31,550 $0 $34,000
PERS Unfunded Liability 27-4411-
$62,761 $107,123 $109,000
137
Uniforms 27-4411- $321
140 $37 $448 $500
27-4411-
Vacation/Sick Buy Back $27,000 $2,198 $14,675 $15,000
150
27-4411-
COVID-19 $3,435 $0 $157 $0
170
Total Personnel Services: $448,972 $447,948 $157,638 $465,800 Operations and Maintenance
Subscr/Books/Dues 27-4411-
$1,000 $1,112 $2,500
210
27-4411-
Advertising • $2,644 $O $3,281 $4,000
220
27-4411-
Travel/Lodging/Reg $305 $0 $500
230
Equipment Rental 27-4411-
$0 $847 $1,000
240
27-4411-
Office Supplies $o $623 $35 $1,000
241
Office Equip Lease Expense 27-4411-
$540 so
242
27-4411-
Janitorial Supplies $O $154 $o $800
244
Veh Operation/Maint 27-4411-
254 $8,639 $4,176 $4,957 $10,000
Actual Actual Actual Budgeted
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
27-4411-
Telephone - Cell 283 $289 $0 $0
Propane 27-4411-
285 $679 $649 $566 $1,000
27-4411-
Communications Maint $o $1,000
286
27-4411-
Water Service $1,716 $1,926 $980 $2,000
287
27-4411-
Engineering $73,747 $104,670 $9,095 $83,000
315
Training 27-4411-
$0 $2,675 $1,800
330
27-4411-
Special Supplies $36,283 $0 $o $o
410
Street Signs 27-4411- $10,771
411 $3,065 $10,670 $15,000
Repair Subcontractors 27-4411-
$0 $O $0 $6,000
415
Special Depart Supp 27-4411-
450 $4,244 $15,011 $27,721 $25,000
Armory/Safety Equip & 27-4411- $1, 103
Supplies 451 $2,494 $1, 603 $2,800
Liability Insurance 27-4411-
510 $17,346 $29,340 $0 $32,000
27-4411-
Licenses & Permits 610 $419 $2,450 $0 $2,500
27-4411-
Claims 621 $O $11,661 $O $1,500
Contracts 27-4411-
630 $3,716 $3,523 $246 $4,500
27-4411-
Transfers Expenses In $55,968 $59,544 $O $70,250
903
27-4411-
Operating Transfers out $80,824 $o $0
904
Operating Transfers In 27-4411-
905 -$96,071 $0 $o
Total Operations and
Maintenance: $333,277 $363,554 $127,742 $409,850
Capital Outlay
27-4411-
Purchase of Equipment -$37 $76,456 $6,021 $13,000
740
05 Actual Actual Actual Budgeted
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-
$72,623 $o $41,703 $84,000
810
27-4411-
Interest Expense $10,783 $O $0 $o
820
Total Debt Service: $83,406 $O $41,703 $84,000
Total Streets Maintenance: $865,618 $887,958 $395,720 $1,036, 650 Public Works Fleet
Personnel Services
27-4413-
Regular Salaries 110 $1,626 $14,116 $30, 108 $76,500
Premium Overtime 27-4413- $760
112 $590 $435 $1,000
27-4413-
Temporary/Part Time $26,485 $10,377 $0 $5,000
120
Recruiting 27-4413-
130 $32 $440 $o $1,000
Employment Fees 27-4413-
131 $0 $0 $0 $300
Medicare 27-4413-
132 $397 $451 $597 $1,300
27-4413-
Cafeteria Plan $0 $4,750 $9,025 $23,000
133
27-4413-
Retirement 134 $478 $1,081 $2,335 $5,400
27-4413-
Unemployment Ins $575 $311 $600
135
Worker's Comp 27-4413-
136 $34 $o $0 $0
27-4413-
PERS Unfunded Liability 137 $1,071 $o $0 $0
Uniforms/Safety Equip 27-4413-
$0 $o $203 $500
140
27-4413-
COVID-19 $0 $0 $472 $0
170
Total Personnel Services: $31,458 $32,116 $43,175 $114,600 Operations and Maintenance
Advertising 27-4413-
220 $0 $O $0 $600
27-4413-
Veh Operation/Maint 254 $0 $1,800
RSI Fuel 27-4413-
255 $0 $1,007 $5,335 $20,000
Actual Actual Actual Budgeted
Equipment Operation/Maint 27-4413-
256 $O $0 $344 $2,000
Hand Tools 27-4413-
257 $0 $0 $473 $1,000
Roll Off Charges 27-4413-
412 $o $0 $0 $58,000
Special Depart Supp 27-4413-
450 $O $1,042 $8,500
Armory/Safety Equip & 27-4413-
Supplies $0 $400 $973 $1,600
451
27-4413-
Operating Transfers In $0 $0 $0 -$483,100
905
Total Operations and
Maintenance: $O $1,407 $8,167 -$389,600
Capital Outlay
Purchase of Equipment 27-4413-
$0 $O $10,595 $190,000
740
Vehicle Purchase 27-4413-
745 $o $0 $56,242 $85,000
Total Capital Outlay: $O $66,837 $275,000
Total Public Works Fleet: $31,458 $33,523 $118,179 $o
Streets SDI
Operations and Maintenance
Equipment Operation/Maint 27-4415-
$1,555 $O $385 $0
256
Total Operations and
Maintenance: $1,555 $O $385
Total Streets SDI: $1,555 $385 $0
Streets Capital Projects
Operations and Maintenance
Operating Transfers In 94-7000-
905 -$79,824 $O $0
otal Operations an
laintenance -$79,824 $O $O
Capital Outlay
SRESL 5399 (020) 94-7000-
722 $68,762 $0
94-7000-
STPL 5399(021) $775 $o $o $0
723
HSIPL 5399 Wonder Type 94-7000-
#13405 724 $339,055 $16,028 $0 $0
07 Actual Actual Actual Budgeted
STPL 5399 #13408 94-7000- $58,018 $32,250
725 $0 $0
CML 5399 (022) 94-7000-
726 $350 $O $0
Local Streets & Roads 94-7000-
733 $26,506 $454,579
CMAQ Redwood Boulevard 94-7000- $6,665
749 $0 $o
Total Capital Outlay: $500,130 $502,857 so
Total Streets Capital
Projects: $420,306 $502,857 $0
Total Expenditures: $1,318,938 $1, 424,338 $514,285 $1,036,650 aR
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. $2.5M
$2M
$1.5M
$1M • Actual Revenue Source
• Budgeted Revenue Source
• Over Budget Revenue Source
$500K • Actual Expenditures
• Budgeted Expenditures
$O
FY2022 FY2023
Revenues by Source
Name Account ID FY2022 YTD Actual FY2023 YTD Actual
FY2023 Budgeted
Revenue Source
Intergovernmental
Clean up Crew Grant 60-3310 $337,232 $o $337,232
ARPA GRANT 60-3320 $1,698,232 $1,698,232 $1,698,232
SB1383 Local Asst Grant Progrm 60-3330 $21, 388 $o
Total Intergovernmental: $2,056,852 $1, 698, 232 52,035,464 Total Revenue Source: $2,056,852 $1, 698,232 $2,035,464 Expenditures by Function
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures
Reserve Funding
Operations and Maintenance
Operating Transfers out 60-6000-904 $0 $0 $843,600
Total Operations and Maintenance: $o $o $843,600
Total Reserve Funding: $0 $843,600
Total Expenditures: $843,600
00 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 27.1% or $2.6M to $6.99M in FY2023. $12.5M
$10M
$7.5M
$5M • Actual Revenue Source
• Budgeted Revenue Source
• Actual Expenditures
$2.5M
• Budgeted Expenditures
$0
FY2021 FY2022 FY2023
Revenue by Fund
2023 Revenue by Fund
Airport Fund (3.1%)
Dial-A-Ride Fund (5.9%)
Sewer Fund (24.7%)
Water Fund (66.3%)
1 An
$10
S8
S6
Millions Airport Capital Projects Fund
• Water Capital Improvements
Airport Fund
Dial-A-Ride Fund
@ Sewer Fund
Water Fund
SO
FY2021 FY2022 FY2023
1^1
ID Actual Actual Actual Budgeted
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 $o
Water Capital Improvements $766,052 5758,792 $50,048
Total: $7,928,938 57, 325, 687 $2,744,445 $7,219,500
Revenues by Source
Projected 2023 Revenues by Source
Miscellaneous Revenues (1.2%) \
Intergovernmental (5.8%)
Operating Revenue (93%)
1 N2
$10
S8
S6
• Transfer
Millions Tranfer
• Grant Revenues
Water Standby
Miscellaneous Revenues
Intergovernmental
Operating Revenue
FY2021 FY2022 FY2023
Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Revenue Source
Intergovernmental $239,643 $74, 118 $0
$418,000
Miscellaneous Revenues $141,554 $88,458 $14,433 $84,000 Transfer $126,772
Operating Revenue $6,471,326 $6,227,312 $2,679,964 $6,717,500 Tranfer $169,441 $0 so
Grant Revenues $14,150 $177,007
Water Standby $766,052 $758,792 $50,048 $0
Total Revenue Source: $7,928,938 $7,325,687 $2,744,445 $7,219,500 102
2023 Expenditures by Fund
Airport Fund (3.2%)
Dial-A-Ride Fund (3.7%)
Sewer Fund (25.1%)
Water Fund (68.1%)
Budgeted and Historical 2023 Expenditures by Fund
$10
$6
• Wastewater Cap.Proj.Fund
Millions • Airport Capital Projects Fund
• Water Capital Improvements
$4 © Airport Fund
Dial-A-Ride Fund
• Sewer Fund
Water Fund
$2
$0
FY2021 FY2022 FY2023
Name Account FY2021 YTD FY2022 YTD FY2023 YTD FY2023
ID Actual Actual Actual Budgeted
Water Fund $5,162,829 $4,029,125 $1,852,977 $4,758, 950 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 $O $o $0
1 Лл
ID Actual Actual Actual Budgeted
Airport Capital Projects
Fund $14,150 $161,622 $1,283 so
Water Capital Improvements $209,521 $59,398 $o
Total: 57,666,041 $5,673,194 $2,509, 212 $6,989,740
105
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 34.8% or $2.54M to $4.76M in FY2023. $8M
$6M
$4M
• Actual Revenue Source
• Budgeted Revenue Source
$2M • Actual Expenditures
• Budgeted Expenditures
$O
FY2021 FY2022 FY2023
Revenues by Source
Projected 2023 Revenues by Source
Miscellaneous Revenues (0.6%)
Operating Revenue (99.4%)
1 nA
Millions 53
Transfer
Water Standby
Miscellaneous Revenues
• Operating Revenue
S1
Name Account FY2021 YTD FY2022 YTD FY2023 YTD FY2023
ID Actual Actual Actual Budgeted
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 $o $o $o
Total Miscellaneous
Revenues: $103,259 $42,390 $175 $28,000
Transfer
Transfer From Water Cap 51-3817
Fund $126,772 $0 $O $0
Total Transfer: $126,772 $o $0 $o
Operating Revenue
Residential Sales 51-3711 $3,191,929 $3, 165,131 $1, 304,138 $3,300,000 Commercial 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 $o
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 $0 107
ID Actual Actual Actual Budgeted
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
Expenditures by Function
Budgeted and Historical Expenditures by Function
85 S4
• Water Admin
• Water Capital Improvements
Millions © WSF - Nelson & Geribaldi
S3
WSF - Neuralia Maintine Expans
CCB-Isabella to 72nd
HTHR-Isabella to 72nd
84th Water Main Line Replacement
S2
85th Water Main Line Replacement
Isabella-CCB to Poppy
• Water Trans / Dist
$1
$0
FY2021 FY2022 FY2023
Name Account ID FY2021 YTD
FY2022 YTD FY2023 YTD FY2023
Actual Actual Actual Budgeted
Expenditures
Water Admin
Personnel Services
Retirement 51-5111-
134 $710,672 $O $o $0
Total Personnel Services: $710,672 $0 $0 $o
Total Water Admin: $710,672 $O $0 $0
Water Trans / Dist
Personnel Services
1n0
Actual Actual Actual Budgeted
Regular Salaries 51-5115- $877,781
110 $848,795 $443,121 $890,000
51-5115-
Straight Overtime $53,223 $50,499 $22,545 $54,000
111
Premium Overtime 51-5115-
112 $116,001 $169,897 $93,796 $186,000
Temporary/Part Time 51-5115- $4,699 $812
120 $0
51-5115-
Cash-In-Lieu $119,696 $11,842 $2,270 $15,000
128
Recruiting 51-5115-
130 $1,561 $1,420 $750 $2,000
Employment Fees 51-5115-
131 $2,680 $1,071 $263 $1,000
51-5115-
Medicare $27,813 $16,693 $8,767 $13,000
132
51-5115-
Cafeteria Plan $278,039 $255,871 $133,636 $318,000
133
Retirement 51-5115-
134 $97,952 $88,052 $42,391 $102,000
51-5115-
Unemployment Ins $6,593 $5,619 $112 $4,700
135
51-5115-
Worker's Comp 136 $87,505 $64,301 $0 $67,000
PERS Unfunded Liability 51-5115-
$222,808 $206,348 $O $210,000
137
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
51-5115-
COVID-19 $4,832 $7,033 $3,671 $o
170
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- $27
220 $o $o $8,000
51-5115-
Travel/Lodging/Reg $84 $1,638 $o $2,000
230
Entertainment/Special Events 51-5115- $529
$21 $0 $0
235
Equipment Rental 51-5115-
240 $2,745 $0 $o $o
Office Supplies 51-5115-
$7,266 $2,913 $3,441 $4,500
241
51-5115-
Office Equip Lease Expense $2,949 $3,322 $1,817 $3,500
242
Computer Purchase/Repair 51-5115- $777
243 $0 $0
1 An
Actual Actual Actual Budgeted
Janitorial Supplies 51-5115-
244 $20 $242 $29 $o
Postage and Shipping 51-5115-
245 $52 $170 $o $300
Other/Office Equipment 51-5115-
250 $0 $2,598 $3,852 $5,000
51-5115-
Veh Operation/Maint $29,060 $14,245 $15,766 $25,000
254
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- $213,034
269 $178,102 $95,207 $150,000
Bldg Operation/Maint 51-5115- $27,362
270 $1,380 $5,058 $12,000
Electricity 51-5115-
281 $690,990 $501,055 $351,679 $770,000
Gas 51-5115- $415
282 $365 $147 $500
51-5115-
Telephone - Cell $4,407 $5,528 $0
283
Telephone - Land 51-5115- $1,345
284 $1,030 $3,099 $6,300
51-5115-
Propane $4,399 $5,878 $0 $6,000
285
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- $34,204 $38,555
311 so $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- $205,565 $165,475
315 $47,376 $171,700
Research-Fremont Basin Study 51-5115-
321 -$20,576 so $o $O
Training 51-5115-
330 $7,197 $1,745 $3,538 $1,000
51-5115-
Repair Subcontractors $13,455 $13,944 $15,000
415
Special Depart Supp 51-5115- $49,088 $26,319
450 $7,780 $20,000
Armory/Safety Equip & 51-5115-
Supplies $5,286 $17,532 $10,566 $16,000
451
Chemicals/EMS Med Supp & Sup 51-5115-
480 $14,677 $23,556 $17,830 $25,000
11 n
Actual Actual Actual Budgeted
Meters 51-5115- $O
481 $10,358 $12,900 $25,000
Liability Insurance 51-5115-
510 $52,493 $59,455 $O $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- $7,145
621 $O $36 $500
51-5115-
Contracts $158,665 $323,428 $145,239 $350,000
630
Software License 51-5115-
644 $5,359 $0 $0
Legal Settlement 51-5115-
680 $10,000 $O $o
Transfers Expenses In 51-5115- $414,214
903 $512,236 $0 $509,450
Operating Transfers In 51-5115-
-$408,421 $0 so $0
905
Total Operations and
Maintenance: $2,043, 018 $2, 206,250 $955,127 $2,633,750 Capital Outlay
Depreciation Expense 51-5115- $392,549
700 $O $O
51-5115-
Purchase of Equipment 740 $20,377 $59,292 $49,486 $17,500 Vehicle Purchase 51-5115-
745 $0 $62,616 $208,000
Total Capital Outlay: $412,927 $59,292 $112,103 $225,500 Debt Service
51-5115-
Interest Expense $3,813 $0 $o $0
820
51-5115-
Bad Debt Expense 825 $57,256 so $0 $0
Total Debt Service: $61,069 $O $O SO
Total Water Trans / Dist: $4,452,157 $4,029,125 $1,852,977 $4, 758,950 Water Capital Improvements
operations and Maintenance
95-7005-
Transfer To Water Fund $126,772 $0 $o $o
955
Total Operations and
Maintenance: $126,772 $O $0 $0
Capital Outlay
CCB from Neuralia to Yerba 95-7005-
743 $4,709 $o $0 $0
111
Actual Actual Actual Budgeted
Isabella from CCB to Poppy 95-7005-
744 $627 $898 $0 $0
CCB from Isabella to 72nd 95-7005- $713
747 $1,889 $0 $O
Total Capital Outlay: 56,049 $2,787 $O
Total Water Capital Improvements: $132,821 $2,787 $0
WSF - Nelson & Geribaldi
Personnel Services
95-7028-
Medicare $13 $0 $0
132
Worker's Comp 95-7028- $150
136 $0 $0 $O
Total Personnel Services: $164 $0 $O
Total WSF - Nelson & Geribaldi: $164 $o $O
WSF - Neuralia Maintine Expans
Personnel Services
95-7029-
Medicare $42 $o $0 $0
132
Worker's Comp 95-7029-
$520 $0 $0
136
Total Personnel Services: $562 $O SO $0
Total WSF - Neuralia Maintine
Expans: $562 $O $o $0
CCB-Isabella to 72nd
Personnel Services
Regular Salaries 95-7030- $14,240
110 $0 $O $0
95-7030-
Premium Overtime $1,809 $0 $O $O
112
Medicare 95-7030- $89
132 $0 $O $0
Retirement 95-7030- $1,101
134 $0 $O $0
Total Personnel Services: $17,239 $0 $O $0
Total CCB-Isabella to 72nd: $17,239 $O $O $0
HTHR-Isabella to 72nd
Operations and Maintenance
117
Actual Actual Actual Budgeted
Special Supplies 95-7031- $28,415
410 $O $0
Total Operations and
Maintenance: $28,415 $0 $o $0
Total HTHR-Isabella to 72nd: $28,415 $0 $0
84th Water Main Line Replacement
Operations and Maintenance
95-7032-
Special Supplies $5,525 $O $0
410
Total Operations and
Maintenance: $5,525 $O $0 $O
Total 84th Water Main Line
Replacement: $5,525 $O $0 $0
85th Water Main Line Replacement
Operations and Maintenance
Special Supplies 95-7033-
410 $3,064 $O $o $0
Total Operations and
Maintenance: $3,064 $O $0
Total 85th Water Main Line
Replacement: $3,064 $0 $0 $o
Isabella-CCB to Poppy
Personnel Services
Regular Salaries 95-7034- $5,567
110 $15,991 $0
Premium Overtime 95-7034- $575
112 $1,342 $o $0
95-7034-
Medicare $48 $0
132
Retirement 95-7034-
134 $430 $1,301 $o
95-7034-
Unemployment Ins 135 $0 $165 $0 $0
Total Personnel Services: $6,573 $18,847 $0
Operations and Maintenance
Special Supplies 95-7034- $15,158
410 $37,763 $0 $o
Total Operations and $15,158
Maintenance: $37,763 $o
Total Isabella-CCB to Poppy: $21,731 $56,611 $0 $O
Total Expenditures: $5,372, 351 $4,088,522 $1, 852,977 $4,758, 950 110
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. $2.5M
$2M
$1.5M
$IM • Actual Revenue Source
• Budgeted Revenue Source
• Actual Expenditures
$500K
• Budgeted Expenditures
$O
FY2021 FY2022 FY2023
Revenues by Source
Projected 2023 Revenues by Source
Miscellaneous Revenues (0.3%)
Operating Revenue (99.7%)
11 л
S2
$1.5
Millions
Tranfer
Miscellaneous Revenues
Operating Revenue
$0.5
FY2021 FY2022 FY2023
Name Account FY2021 YTD FY2022 YTD FY2023 YTD FY2023
ID Actual Actual Actual Budgeted
Revenue Source
Miscellaneous Revenues
Investment Earnings 52-3612 $19,175 $4,483 $o $6,000
Miscellaneous Revenue 52-3691 $1 $112 $o $o
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 Formercial Sewer Impact 52-3738 $o $896 $196 $1,000
Total Operating Revenue: $1,643,427 $1,717,118 $710,325 $1,779,000 Tranfer
Transfer From Sewer Cap 52-3817
Fund $169,441 $0 $0
Total Tranfer: $169,441 $0
Total Revenue Source: $1,832, 044 $1,721,713 $710,325 $1, 785,000 Expenditures by Function
11г
$1.5
Millions
Sewer Admin
Wastewater Capital Upgrades
Sewer Treat / Disp
$0.5
FY2021 FY2022
Name Account ID FY2021 YTD FY2022 YTD FY2023 YTD FY2023 Actual Actual Actual Budgeted
Expenditures
Sewer Admin
Personnel Services
Retirement 52-5211- $0
134 $106,694 $o $0
Total Personnel Services: $106,694 $o
Total Sewer Admin: $106,694 so $o
Sewer Treat / Disp
Personnel Services
Regular Salaries 52-5213-
110 $178,837 $131,801 $78,631 $170,000
52-5213-
Straight Overtime 111 $39,683 $42,566 $22,239 $44,000
Premium Overtime 52-5213- $43,318
112 $48,436 $25,911 $51,000
52-5213-
Cash-In-Lieu $8,389 $68 $0 $100
128
52-5213-
Recruiting $2,096 $440 $353 $0
130
Employment Fees 52-5213- $710
131 $79 $250 $o
Medicare 52-5213-
132 $6,590 $3,207 $1, 987 $3,100
Cafeteria Plan 52-5213- $51,386
133 $39,252 $22,662 $54,000
116
Actual Actual Actual Budgeted
52-5213-
Retirement $25,269 $16,530 $9,161 $19,000
134
Unemployment Ins 52-5213- $1,900
135 $736 $89 $850
Worker's Comp 52-5213- $27,815
136 $20,338 $O $26,500
PERS Unfunded Liability 52-5213-
137 $56,593 $52,648 $O $61,500
52-5213-
Uniforms $325 $160 $326 $600
140
52-5213-
Vacation/Sick Buy Back 150 $26,093 $10,093 $13,199 $13,200 COVID-19 52-5213-
170 $280 $O $0
Total Personnel Services: $469,282 $366,355 $174,807 $443,850 Operations and Maintenance
Subscr/Books/Dues 52-5213- $649
210 $168 $200
Office Supplies 52-5213-
241 $864 $638 $251 $700
Computer Purchase/Repair 52-5213-
243 $1,088 $0 $0
Postage and Shipping 52-5213-
245 $4,356 $2,896 $1, 301 $3,000
52-5213-
Other/Office Equipment 250 $129 $321 $o
52-5213-
Veh Operation/Maint $2,859 $574 $579 $3,000
254
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
52-5213-
Bldg Operation/Maint 270 $1,482 $0 $800
52-5213-
Electricity 281 $161,578 $143,576 $88,455 $190,000
52-5213-
Telephone - Cell $1,440 $1, 327 $o
283
52-5213-
Telephone - Land $o $1,889 $1,740 $3, 600
284
Communications Maint 52-5213-
$456 $456 $484 $1,000
286
52-5213-
Water Service $78,940 $61,828 $29,704 $62,000
287
Professional Services 52-5213- $2,856
310 $6,847 $0 $37,000
Lab Sampling 52-5213-
314 $24,863 $17,055 $9,157 $20,000
52-5213-
Engineering 315 $63,810 $55,002 $3,778 $70,000
117
Actual Actual Actual Budgeted
Training 52-5213- $125 $120
330 $1, 305 $1,000
Repair Subcontractors 52-5213-
$120,034 $875 $o $235,900
415
Special Depart Supp 52-5213-
$7,182 $21 $3,097 $18,000
450
Armory/Safety Equip & 52-5213-
Supplies 451 $1,292 $800 $1,237 $2,700
Chemicals/EMS Med Supp & 52-5213-
Sup $23,902 $30,279 $28,303 $54,000
480
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
52-5213-
Contracts 630 $17,608 $9,594 $8,203 $12,000
Transfer Expenses In 52-5213- $110,707
903 $112,010 $0 $154,100
52-5213-
Operating Transfers In -$113,951 $o $0 $0
905
Total Operations and
Maintenance: $593,207 $517,828 $187,859 $986,500
Capital Outlay
52-5213-
Depreciation Expense $214,732 $0 $o
700
52-5213-
Improvements 730 $o $0 $0 $0
Purchase of Equipment 52-5213-
740 $43,849 $0 $125,000
Vehicle Purchase 52-5213-
745 $o $0 $o $85,000
Total Capital Outlay: $258,581 $0 $210,000
Debt Service
Loan Payment 52-5213-
810 $O $68,740 $71,562 $72,500
52-5213-
Interest Expense $44, 418 $42,385 $20,563 $40,000
820
52-5213-
Bad Debt Expense $17,649 $0 $o $o
825
Total Debt Service: $62,067 $111,125 $92,125 $112,500
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 $o $0 $o
Total Operations and
Maintenance: $169,441 $o so
112
Actual Actual Actual Budgeted
Capital Outlay
Improvements 92-7015-
730 $0 $o $o $0
Total Capital Outlay: $o $o $O
Total Wastewater Capital
Upgrades: $169,441 $0 $o
Total Expenditures: $1,659,272 $995,309 $454, 791 $1,752,850 1 10
Summary
The City of California City is projecting S220.5K 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. $600K
$500K
$400K
$300K
• Actual Revenue Source
$200K • Budgeted Revenue Source
• Actual Expenditures
$100K @ Budgeted Expenditures
FY2021 FY2022 FY2023
Revenues by Source
Projected 2023 Revenues by Source
Intergovernmental (4.5%)
Miscellaneous Revenues (22.7%)
Operating Revenue (72.8%)
100
S0.4
S0.3
Iviillions SO.

Grant Revenues
Intergovernmental
Miscellaneous Revenues
Operating Revenue
SO.1
FY2021 FY2022
Name Account FY2021 YTD FY2022 YTD FY2023 YTD FY2023
ID Actual Actual Actual Budgeted
Revenue Source
Intergovernmental
FAA Grant 53-3319 $43,568 $0 $0
CAAP State Grant 53-3345 $30,000 $10,000 $10,000
Total Intergovernmental: $73,568 $10,000 $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 $o $O
Total Grant Revenues: $14,150 $177,007
Total Revenue Source: $228,643 $375,182 $84,508 $220,500

1.31 ...

Budgeted and Historical Expenditures by Function
$0.5
S0.4
$0.3
Millions
Airport Capital Projects
$0.2 • Airport
S0.1
$0
FY2021 FY2022
Name Account ID FY2021 YTD
FY2022 YTD FY2023 YTD FY2023
Actual Actual Actual Budgeted
Expenditures
Airport
Personnel Services
Regular Salaries 53-5310-
110 $38,494 $35,008 $15,122 $57,500
Straight Overtime 53-5310-
$0 $122 $o so
111
53-5310-
Premium Overtime $550 $1,466
112 $1,498 $800
Cash-In-Lieu 53-5310-
128 $181 $o $100
Medicare 53-5310-
132 $1,438 $544 $235 $850
Cafeteria Plan 53-5310- $5,700
133 $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- $11,331
136 $8,077 $0 $8,100
PERS Unfunded Liability 53-5310- $12,776
137 $23,931 $o $25,000
53-5310-
Uniforms 140 $309 $225 $247 $300
53-5310-
Vacation/Sick Buy Back 150 $O $804 $1,260 $1,300
Actual Actual Actual Budgeted
Total Personnel Services: -$38,795 $81,726 $25,435 $114,250 Operations and Maintenance
53-5310-
Subscr/Books/Dues 210 $o $0 $0 $100
Advertising 53-5310-
220 $1,104 $0 $0 $500
Equipment Rental 53-5310- $733
240 $o $o
Office Supplies 53-5310-
241 $13 $16 $o $450
53-5310-
Janitorial Supplies 244 $949 $508 $0
53-5310-
Postage and Shipping 245 $o $100
Other/Office Equipment 53-5310-
$O $o So $300
250
Fuel Island Testing 53-5310-
Maintenane 252 $8,128 $8,655 $4,006 $12,000
Veh Operation/Maint 53-5310-
254 $118 $437 $500
RSI Fuel 53-5310-
255 $645 $2,078 $172 $1,000
Hand Tools 53-5310-
$O $O $0 $100
257
53-5310-
Bldg Operation/Maint 270 $7,099 $1,698 $79 $1,500
53-5310-
Electricity 281 $11,794 $9,385 $8,104 $17,000
Gas 53-5310- $180 $851
282 $204 $200
53-5310-
Telephone - Cell 283 $618 $604 $0 $0
Telephone - Land 53-5310-
$3, 601 $4,260 $2,715 $5,400
284
53-5310-
Communications Maint $720 $1,280 $262 $600
286
53-5310-
Water Service $4,714 $2,760 $1,380 $3,000
287
Sewer Services 53-5310- $2,604 $412
288 $14 $100
53-5310-
Professional Services $800 $2,497 $1,226 $3,000
310
Legal Services 53-5310-
311 $5,002 $2,648 $o $2,500
Engineering 53-5310-
$1,390 $12,985 $O $0
315
Armory/Safety Equip & 53-5310-
Supplies $200 $200 $275 $300
451
Liability Insurance - 53-5310-
PARSAC 510 $27,169 $27,803 $9,625 $38,500
172
Actual Actual Actual Budgeted
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- $15,139
612 $21,520 $O $10,000
Contracts 53-5310-
$7,146 $1,591 $13,538 $13,500
630
53-5310-
Transfers Expenses In $13,205 $1,369 $0 $1,600
903
Operating Transfers In 53-5310- -$7,393
905 $0 $O -$89,000
Total Operations and
Maintenance: $113,124 $151,717 $82,022 $106,250
Capital Outlay
53-5310-
Depreciation Expense $292,842 $o $0 So
700
53-5310-
Improvements $4,830 SO $0 $o
730
Total Capital Outlay: $297,672 so $0 $O
Total Airport: $372,000 $233,443 $107,458 $220,500
Airport Capital Projects
Capital Outlay
93-7020-
Striping Project $14,150 $161,622 $1,283 $0
736
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 $220,500 171
САЛ ГИНИ
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. $500K
$400K
$300K
$200K Actual Revenue Source
• Budgeted Revenue Source
• Actual Expenditures
$100K • Budgeted Expenditures
$0
FY2021 FY2022 FY2023
Revenues by Source
Projected 2023 Revenues by Source
Operating Revenue (4.9%)
Intergovernmental (95.1%)
1nc
$0.5
$0.4
$O.3
Millions
Operating Revenue
$0.2 Intergovernmental
SO.1
$0
FY2021
Name | Account FY2021 YTD FY2022 YTD FY2023 YTD FY2023
ID Actual Actual Actual Budgeted
Revenue Source
Intergovernmental
Section 5311 Operating 54-3363 $51,360 $49,347 $97,500
Transit Article 6.5 54-3364 $114,715 $0 $310,500
Low Carbon Transit
54-3370 $0 $14,771 $o
Op. Program
Total Intergovernmental: $166,075 $64,118 $o $408,000
Operating Revenue
Fares Income 54-3751 $9,682 $914 $5,513 $21,000
Miscellaneous Revenue 54-3766 $5,643 56 $o $0
Total Operating Revenue: $15,325 $919 $5,513 $21,000
Total Revenue Source: $181,400 $65,037 $5,513 $429,000
Expenditures by Function
$0.3
$0.25
S0.2
Millions $0.15
Dial-A-Ride
$0.1
$0.05
FY2021 FY2022
Name Account ID FY2021 YTD FY2022 YTD FY2023 YTD FY2023 Actual Actual Actual Budgeted
Expenditures
Dial-A-Ride
Personnel Services
Regular Salaries 54-5410-
110 $62,818 $47,168 $33,291 $79,000
54-5410-
Straight Overtime $0 $o $0 $100
111
Premium Overtime 54-5410-
112 $212 $16 $259 $500
54-5410-
Temporary/Part Time 120 $13,090 $25,091 $13,196 $25,000 54-5410-
Cash-In-Lieu $132 $O $100
128
Recruiting 54-5410- $152
130 $172 $472 $500
Employment Fees 54-5410- $402
131 $57 $0 $200
Medicare 54-5410-
132 $3,398 $1,412 $870 $1,500
54-5410-
Cafeteria Plan $25,000 $37,895 $26,061 $54,000
133
54-5410-
Retirement 134 $2,674 $5,573 $3, 602 $7,000
54-5410-
Unemployment Ins 135 $1,116 $546 $546 $840
54-5410-
Worker's Comp 136 $4,678 $5,047 $0 $5,300
197
Actual Actual Actual Budgeted
PERS Unfunded Liability 54-5410- $33,845
137 $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-
$o $912 $0
170
Total Personnel Services: $170,954 $126,893 $80,003 $178,140 Operations and Maintenance
Subscr/Books/Dues 54-5410-
$o $56 $O $200
210
Advertising 54-5410-
220 $0 $0 $o $800
54-5410-
Office Supplies $167 $264 $343 $800
241
54-5410-
Janitorial Supplies $714 $o $o
244
Other/Office Equipment 54-5410-
250 $O $839 $578 $1,200
54-5410-
Veh Operation/Maint $6,392 $2,131 $1,359 $1,500
254
RSI Fuel 54-5410-
255 $13,799 $18, 546 $8,067 $21,000
54-5410-
Bldg Operation/Maint 270 $171 $0 $1,097 $1,200
54-5410-
Telephone - Cell 283 $1 $594 $o $o
Telephone - Land 54-5410- $956 $607
284 $511 $1,100
54-5410-
Communications Maint $344 $0 $500
286
Legal Services 54-5410- $170
311 $2 $0 $o
54-5410-
Engineering $1,130 $0 $3,000
315
54-5410-
Special Depart Supp 450 $0 $0 $0 $200
Armory/Safety Equip & 54-5410-
Supplies $0 $0 $585 $1,000
451
Chemicals/EMS Med Supp & 54-5410-
sup $33 $0 $800
480
54-5410-
Liability Insurance $7,255 $5,760 $O $6,000
510
Licenses & Permits 54-5410-
$740 $189 $0 $600
610
Other Contracts 54-5410-
$0 $144 $160 $600
630
54-5410-
Transfers Expenses In $22,684 $38,272 $0 $38,800
903
170
Actual Actual Actual Budgeted
54-5410-
Operating Transfers In -$1,000 $0 $0
905
Total Operations and
Maintenance: $53,557 $67,405 $12,699 $79,300
Capital Outlay
Depreciation Expense 54-5410-
700 $23,757 $o
54-5410-
Vehicle Purchase $0 $o $0 $o
745
Total Capital Outlay: $23,757 $0 $0 $0
Total Dial-A-Ride: $248,269 $194,298 $92,702 $257,440
Total Expenditures: $248,269 5194,298 92,70 5257,440
100
apia runus
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. $250K
$200K
$150K
$100K • Actual Revenue Source
• Budgeted Revenue Source
• Actual Expenditures
$50K • Budgeted Expenditures
$0
FY2022 FY2023
Revenues by Source
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Revenue Source
Miscellaneous Proceeds
CDBG - Balsitis Park 97-3996 $O $225,000
Total Miscellaneous Proceeds: $225,000
Total Revenue Source: so $o $225,000
Expenditures by Function
Name Account ID FY2022 YTD Actual FY2023 YTD Actual
FY2023 Budgeted
Expenditures
Capital
Capital Outlay
CDBG - Balsitis Park 97-7001-753 $0 $225,000
Total Capital Outlay: $225,000
Total Capital: so $225,000
Total Expenditures: so $225,000
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APPENDIX
1 0 1
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) Sond 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.

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 190
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 "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, Egualized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.
100
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.

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.
121
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 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.
100
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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