Kelly Kulikoff
Mayor
Ronald Smith
Mayor Pro Tem
Jim Creighton
Councilmember
Karen Macedonio
Councilmember
Michael Kulikoff
Councilmember AGENDA
CITY OF CALIFORNIA CITY
CITY COUNCIL/ HOUSING AUTHORITY/ SUCCESSOR AGENCY
REGULAR MEETING
TUESDAY MARCH 14, 2023
CLOSED SESSION @ 5:00PM
REGULAR MEETING @ 6:00PM
COUNCIL CHAMBERS & VIA ZOOM
21000 HACIENDA BLVD., CALIFORNIA CITY, CA 93505
If you need special assistance to participate in this meeting, contact the Deputy City Clerk at (760) 373-7140 or via email at [email protected]. We request a 24-hour notification prior to the meeting in order for the City to make reasonable arrangements to ensure accessibility. (28 CFR 35.102-35.104 American Disabilities Act Title II)
Zoom instructions and notes:
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Public is urged to listen to the meeting in a quiet place, to avoid background noise. We also request public to MUTE your audio device when not commenting to avoid disruption during meeting. ** At this time, please take a moment to turn off your cell phones ** CLOSED SESSION @ 5:00 PM
CALL TO ORDER
ROLL CALL
Councilmembers: Kulikoff, Creighton, Macedonio, Mayor Pro Tem Smith, Mayor Kulikoff
ADOPT AGENDA
PUBLIC COMMENTS
Members of the public are welcome to address the City Council only on those items the Closed Session agenda. Each member of the public will be given (3) three minutes to speak.
CLOSED SESSION
CS 1. Conference with Labor Negotiator with the following bargaining units: Miscellaneous Unit, Fire Department Unit & Police Department Unit - Pursuant to Government Code Section 54957.6
City Negotiator: Inge Elmes, Acting City Manager
CS 2. Conference with Legal Counsel – Anticipated Litigation: Significant exposure to litigation: One (1) case – Employee Grievance Appeal - Pursuant to Government Code §54956.9(d)(2), (e)(2)
REPORT OUT OF CLOSED SESSION
REGULAR MEETING @ 6:00 PM
CALL TO ORDER
PLEDGE OF ALLEGIANCE/INVOCATION
ROLL CALL
Councilmembers: Kulikoff, Creighton, Macedonio, Mayor Pro Tem Smith, Mayor Kulikoff
CITY CLERK REPORTS/LATE COMMINICATIONS
• Correspondence from J.M. Powers dated February 24, 2023, March 3, 2023, March 4, 2023, & March 5, 2023 J.M. Powers has requested that they be part of the official record. They will be attached to the minute meetings closest to the date he submitted.
DEPARTMENTAL REPORTS
• Park and Rec
• Planning
• OHV
• Airport Update (Oral Report)
• Water Projects Update (Oral Report)
CIVIC/COMMUNITY/ORGANIZATION ANNOUNCEMENTS
2 March 14, 2023
PUBLIC BUSINESS FROM THE FLOOR
This portion of the meeting is reserved for the public to address the City Council on any matter not on the agenda and over which the City Council has jurisdiction. Comments are to be limited to three (3) minutes.
The City Council will receive the comments but cannot engage in back-and-forth discussion with the public or make any decision. The City Council can direct staff to bring the item back to a future agenda for discussion.
PRESENTATION
P 1. Presentation from Chamber of Commerce – by Alexia
CONSENT CALENDAR
WAIVER OF FULL READING OF RESOLUTIONS AND ORDINANCES
Consideration to waive full text reading of all Resolutions and Ordinances by single motion made at the start of each meeting, subject to the ability of the City Council / Agency to read the full text of selected resolutions and ordinances when the item is addressed by subsequent motion.
All items on the consent calendar are considered routine, non-controversial and will be approved by (1) one motion if no member of the council, staff, or public wishes to comment or ask questions. Public comments to be limited to (3) three minutes. Roll call vote required.
CC 1. Approve City Check Register dated 02/24/2023 through 03/09/2023 – by Finance Manager, Kenny Cooper
CC 2. Approve Replace differential for OHV Front Loader – by Inge Elmes, Acting City Manager CC 3. Approve Officer Wellness Program – by Chief Hightower, Police Department CC 4. Approve Resolution No. 03-23-2968 of the City Council of California City authorizing application for, and receipt of, Local Government planning support grant program fund – by Lark McNeill, Senior Planner Interwest
CITY MANAGER REPORT
CONTINUED BUSINESS
CB 1. Approve Proposed FY 22/23 City Budget - by Inge Elmes, Acting City Manager Recommendation:
Staff strongly recommends that the city council approve and adopt the FY 22/23 budget in order to generate correct financial reporting and auditing needed in all departments and to receive allocation of Prop 172 Maintenance of Effort (MOE) certification.
NEW BUSINESS
NB 1. Adoption by First Reading of Ordinance No. 23-801 Amending Section 2-1.402 (Regular and Special Meetings) of Article 4 (Meetings) of Chapter 1 (City Council) of Title 2 (Administration) of the California City Municipal Code - by Inge Elmes, Acting City Manager
Recommendation:
Staff recommends that the City Council adopt by first reading, Ordinance No. 23-801 Amending Section 2-1.402 (Regular and Special Meetings) of Article 4 (Meetings) of Chapter 1 (City Council) of Title 2 (Administration) of the California City Municipal Code. 3 March 14, 2023
COUNCILMEMBER COMMENTS, AGENDA REQUESTS, AND AB1234 REPORTS This portion of the meeting is reserved for council members to present information, announcements, and items that have come to their attention. The Brown Act precludes Council, staff or public discussion. Short staff responses are appropriate. The Council will take no formal action. A Council member may request the City Clerk to calendar an item for consideration at a future meeting or refer an item to staff.
ADJOURNMENT
AFFIDAVIT OF POSTING: This agenda was posted on all official City bulletin boards and the City website at least 72 hours prior to the Council Meeting. Socorro Chavez, City Clerk 4 March 14, 2023
Late Communications
•JM Powers February 24, 2023
•JM Powers March 3, 2023
•JM Powers March 4, 2023
•JM Powers March 5, 2023
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CITY COUNCIL
DATE: 03/14/2023
TO: City Council
FROM: Recreation Supervisor – Theresa Oaks
SUBJECT: Department Report for the Month of February
______________________________________________________________________ Events
Parks and Recreation will be partnering with Safe haven Kids league on April 8th for annual Easter Egg hunt and Easter Event. The first weekend of May (the 6th and 7th) will be the City’s Desert Tortoise Days event which will include a parade, live music, and carnival rides. If anyone is interested in participating in the parade or being a vendor, please reach out to the parks department at 760-373-3530.
Operations
During the month of February, we had an unusually high turnover. A few staff left for promotions and for full time employment. We want to wish them the best of luck. Maintenance staff has gotten a handle on the graffiti and has been focused on cleaning and making small repairs.
Staff are moving forward with the Balsitis playground and basketball court project. Staff will also be holding another town hall meeting at the Art Center on March 25th at 10 AM to talk more about the 5-year plan.
The parks and recreation commission has revised their meeting schedule to be the third Monday of the month at 6 pm.
Parks and Rec is still in dire need of lifeguards, if anyone is interested in becoming a lifeguard please print out the app from the city website, or apply on Indeed.
DR
15 March 14, 2023
Programming
Programming will continue to include adult aerobics (Tues, Wed and Fri at 10 am) adult walking club (Tues, Wed, and Fri at 11 am), as well as open gym. Staff are still working with We Got Next Sports which has brought a phenomenal basketball program, NFL flag football as well as cheerleading. In the coming year they will be adding Soccer, as well as tackle football. Staff continues to partner with the Art Commission in hosting art classes for kids of all ages. The Art Commission also hosts a paint n sip the third Saturday of every month.
ABC Learning Program is currently running at capacity with a waiting list.
Future Programming
Staff is planning for summer camp. Line dancing will begin in May. Staff are working fervently to find lifeguards, and lifeguard training. One staff attended training in Lancaster, and will be testing soon, and parks is currently looking for more training and testing opportunities.
16 March 14, 2023
DEPARTMENT REPORT
CITY COUNCIL MEETING
MARCH 14, 2023
FROM: INTERWEST/PLANNING
SUBJECT: MONTHLY PLANNING DEPARTMENTAL COUNCIL REPORT
Staff
1-Planning Clerk (LaShelle Cooper)
1-Planning Admin (Lilia “Liz” Garcia)
1-City Planner (Open Position)
1-Consulting Company (Interwest)
Projects/Applications
This report includes the following item:
• A summary of projects approved in the month of February 2023 Review of Pending General Plan Amendments/Rezones
The City has received six requests for General Plan Amendments (GPAs) and zoning amendments (Rezones).
GPA’s represent significant decisions for the City and require that applicants complete environmental reviews subject to the California Environmental Quality Act (CEQA). The City Council had a policy discussion regarding these applications in February. Staff will begin the environmental review of these GPA/Rezone applications.
Avantus Solar Projects
The firm 8 Minute Energy, applicant for the Kudu and Bellefield solar projects has changed its name to Avantus – same company and same staff. Avantus is moving forward with construction of the Kudu project and City staff are now engaged in reviewing the project plans and ensuring compliance with all conditions or approval and mitigation measures established for the project. Avantus has set an ambitious goal of beginning construction this spring and staff is hard at work reviewing project plans.
Supernal/Hyundai Technical Center
Supernal Hyundai has received approvals for both Phase 1A and Phase 1B, the City has issued various building permits for the project and construction is now underway.
Director’s Hearing
The following projects were approved at the Director’s Hearing in February: SPR 22-10, 22-28, 22-31, 22-56 Progress on SPR Backlog
Staff is continuing to reduce the backlog of applications with completion of eight SPRs in October, five SPRs in December, four in January, and four in February. An addition 3 projects are scheduled for the March 16th DH meeting. Efforts are balancing the goals of clearing older applications while providing appropriate responses on new applications.
Thank You
17 March 14, 2023
Cannabis (C)
Non-Cannabis
B74:M123(NC)
C 18-08 Regal Green 2/14/2018 No DH date-no app// Project Phase 1-4 built, owner requests CO already. Applicant needs to come in with application for Phase 4, CEQA - 15183 C
19-05 Innovative Real Estate
C 18-08 Regal Green No DH date-no app// Project Phase 1-4 built, owner requests CO already. Applicant needs to come in with application for Phase 4, CEQA - 15183 C
18-32
C
18-38
Sunepoint IS/MND
Given Temporary Occupancy that has now expired. Have an access issue - question on access route. Need to review updated CEQA document. See also "Cal City Cannabis Park".
Confirm applicant has three Agency comment letters. Applicant required to provide property owners consent for proposed access. 7/28/22 - Doug to determine next steps. 8/3/22 - Ramon confimed that the site is operational and seeking to expand. 8/4/22 - Doug to to research site history and issues and decide next steps for the illegal use. 8/11/22 - no updates from Doug.//email sent requesting update from owner what has he actually constructed to date? LMc 3/3/23// C 20-30 Yerba Gardens, APN 302-273-37 per call 661 440-8212 12-29-22 they have pulled permits for two buildings but no SPR approval in file. // AB 52 Sent on 11/17/22 // NOE/project needs updates possibly dead project
C ?? APN 216-113-08, 09 and 10 IS/MND NA 11/11/22 signed application not in folder// incomplete C 21-04 Soft Gold APN 216-010-04 IS/MND 02/05/21 11/11/22 application ready to review// 12/08 email sent need response by 12/18 or deemed withdrawn C 21-19 Zheng/Soft Gold IS/MND assigned to RW // code compliance issues//RW sent email to them 2/15/23 C 21-32 Urban Design Specalists IS/MND 04/05/21 Previous SDR approved in 2019 with MND. MS to confirm project status. APN 206-031-19 C 21-48 Willow Wellness IS/MND NA 1.23.23 Emailed applicant, asked for additional info and letter authrozing cultivation // Needs additional project description information// 10/5/22 - SPR app deemed incomplete by MS.
C 21-52 Green Farmhouse 11/30/22 Lark spoke with engineering who confirmed the latest site plan for review is dated 1/13/2021 // LM called applicant and let them know the letter authorizing cultivation is still missing/incomplete as of 12/14/22
C 21-53 Green Elephant Farms/APN 225-221-02
&03 IS/MND 11/08/21 APPROVED DH 1/19/2023 // Deferral Agreement requirements for off-site improvements that I will add as a COA for the owner’s approval NC 21-56 Mr.Calderon/APN 212-320-36 IS/MND 12/14/21 4 plex11/11/22 Documents are in the shared drive // March 16nd DH C 22-03 Vass Green/APN 216-130-01 IS/MND 01/18/22 fees paid // information needed from applicant, CEQA needed // retention basin in middle of parking lot + setptic tank // as of 2.24.2023 applicant has been contacted they need: Biological Assessment/CEQA, photos of site + hydrants C 22-04 Exotica Nursery Gardens/APN 206-042-
07 IS/MND 01/18/22 information needed from applicant, no CEQA doc. // 8/25/22 - Doug to contact applicant and Arrow Eng to discuss site issues and correction req’ts. // fees paid C 22-05 7 Leaves/APN 216-150-19 IS/MND 01/20/22 need approval letters, app to provide//need COA for burrowing owls //no rush app undecided if leasing bldg//LMc 12-30-22//deemed withdrawn 1/27/23 LMc C 22-08 Mr.Jensen/Traditional Ranch/APN 457-
020-05,11,12 and 26 IS/MND 02/09/22 CEQA and completed application in folder - needs letter from city manager authorizing cultivation // C 22-11 Allay Essence/APN 299-264-02 IS/MND 02/22/22 2-23-23 DH C 22-12 APN 302-273-03 IS/MND 03/03/22 need supporting documents from applicant: deed, letter authrozing cultivation, photos, OS and fire hydrants // fees paid C 22-13 APN 302-271-07 IS/MND 03/15/22 10/7/22 - circulate site plan for department comments. Determine required CEQA. need supporting documents from applicant: deed, letter authrozing cultivation, photos, OS and fire hydrants // fees paid // 1.20.2023 requested environmental documents from applicant C 22-20 Mr. Vardan / APN 216-150-41 NOE 04/29/22 8/24/22 - MS confirmed app is deemed complete. 9/1/22 - applicant has sites in code violations, project on hold per Doug and Paul. // NOE sent to Deanna Evans 11/30/22 // 03/02/23 still pending
C 22-24 Nestle / APN 206-031-27, 28 NOE 07/11/22 staff report completed//Fire requiring additional egress NC 22-38 Dollar General/APN 213-110-26 IS/MND 08/18/22 11/11/22 bio study in folder//CEQA & staff report assigned to RW // parcel map to be submitted project on hold NC 22-45 Bellefield Solar TBD 10/06/22 Ask Paul for Documents C 22-47 Calrox Cannabis Business Complex IS/MND 9/15/2022 NOI published 1/16-2/16 // AB 52 1-13-23// IS/MND needed 1-27-23//COAs needed from Ramon C 22-49 Hovanes NOE applicant requested to reopen file 2-6-23 C? 22-50 SFV Caregivers VOID this was approved as SPR 21-42. 12/01/22 Documents were sent from Marie NC 22-51 FAMILY Dollar Expansion complete
C 22-52 APN 206-032-32 11/14/2022 applicant requested to reopen 2-6-23. waiting for fees & final CEQA documents LMc 2-21 C 22-53 APN 206-032-37 TBD 1/18/2022 deemed withdrawn by applicant due to lack of response. City to send ltr to property owner 1-25-23 LMc NC 22-56 AMFC Day Program NOE 11/23/2022 staff report completed// Feb 2nd DH // previous use permit at the site- not needed C 23-02 Mojave Jade MND 1/31/2023 revised site plan and addendum to MND C 23-03 Attil Farms MND 1/31/2023 revised site plan and addendum to MND NC 23-05 The Winsom Church 2/28/2023 Varriance and Use Permit needed SITE PLAN REVIEW - Under Review & Verification of Project Status 18 March 14, 2023
PROJECT APPLICANT/APN CEQA APP DATE
Unknown 12223 APN 302-271-38 TBD 4/14/2021
NC 12300 L. Krelle/APN 203-273-34 IS/MND 4/19/2021
Unknown 12324 APN 216-114-01 IS/MND
NC 12374 V. Lungari/APN 350-031-02 IS/MND 11/10/2020
C 12401 A. Tsaturiyan/APN 302-273-30 IS/MND 4/13/2021
C 12407 APN 302-271-19 IS/MND 4/12/2021
C 12417 APN 302-271-15 IS/MND NA
C 12450 APN 229-010-37 IS/MND 12/16/2021
Cannabis (C)
Non-Cannabis (NC)
PROJECT APPLICANT/APN CEQA APP DATE
NC 22-01 APN 302-274-01, 02, 03, 04 & 05 3/22/2022
Cannabis (C)
Non-Cannabis (NC)
PROJECT APPLICANT/APN CEQA TYPE APP DATE
NC 21-02 M.Ellison/9532 Rea Ave/10' instead of 8' N/A 04/21/21 NC 21-03 J. Heller/9800 Joshua Bld. Block Wall N/A 3/1/2021 Cannabis (C)
Non-Cannabis (NC)
PROJECT APPLICANT/APN CEQA APP DATE
C 21-07 R. Milner/APN 225-201-12 IS/MND 10/18/2021
C 22-01 Mr. Leaf/APN 302-020-22 IS/MND 3/16/2022
C 22-02 Olivia Davidson / APN 302-391-19 -- 3/30/2022
NC 22-04 Padron/10856 Hanover -- 8/11/2022
C 22-06 Alina Shapiulaeva -- 2022
NC 22-07 Dennis Gootrad -- 2022
VARIANCES
ZONE CHANGES
TENATIVE TRACT MAPS
Tenative Parcel Maps
19 March 14, 2023
Cannabis (C)
Non-Cannabis (NC)
PROJECT APPLICANT / APN CEQA TYPE APP DATE
NC 23-04 Hair and Nails to Dye For IS/MND incomplete
NC 23-05 The Winsome Church IS/MND incomplete
Cannabis (C)
Non-Cannabis (NC)
PROJECT APPLICANT / APN CEQA TYPE APP DATE
NC 22-36 RV Park/APN 218-010-04/IS/MND
required//incomplete app TBD 8/9/2022
NC 19-04 8 Minute Solar - Kudu EIR 08/06/19
Cannabis (C)
Non-Cannabis (NC)
PROJECT APPLICANT/APN CEQA TYPE APP DATE
Unknown 22-01 George Mamayan/APN 302-273-31,32 and 33
waiting for conveyance deed N/A 1/12/2022
Cannabis (C)
Non-Cannabis (NC)
PROJECT APPLICANT / APN CEQA TYPE APP DATE
C 19-02 Leland Krelle/APN's 299-263-01 & 08 N/A 03/27/19 C 19-03 Leland Krelle/APN's 299-263-04 & 05 N/A 03/27/19 C 19-04 Leland Krelle/APN's 261-111-05, 06, 09 & 10 N/A 09/23/19 C 21-02 Arvin Bagdsaryan/APN's 216-010-14 & 30 N/A 02/19/21 Unknown 21-06 Jason VanCuren/APN's 206-032-20 & 21 N/A 03/29/21 Unknown 21-07 Patrick Henderson/APN 302-271-01 & 39 N/A 10/07/21 C 22-01 APN 299-263-01 & 08/All One Solution N/A 02/22/22 NC 22-02 APN 203-420-02 & 30?Urgent Care N/A 03/15/22
NC 22-03 APN 225-221-02 & 03/Karo Dzheragyan N/A 04/07/22 C 22-05 APN 206-031-27 & 28 NA 06/20/022
Cannabis (C)
Non-Cannabis (NC)
PROJECT APPLICANT / APN CEQA TYPE APP DATE
C 22-37 El Patron/22510 Curtis Pl Unit 300 NA 08/17/22
NEW PROJECTS Feb 2023
LOT LINE ADJUSTMENT
LOT MERGER
SITE PLAN REVIEW (MINOR)
CONDITIONAL USE PERMITS
NOTE: NEXT MEETING THE PROJECTS LISTED ABOVE WILL BE MOVED TO ASSOCIATED PROJECT TYPE ON THE FOLLOWING PAGES 20 March 14, 2023
ITEM NO.
DEPARTMENT REPORT
COUNCIL AGENDA ITEM
March 14, 2023
PREPARED BY: Inge Elmes, OHV Manager
SUBJECT: OHV MONTHLY DEPARTMENT REPORT
Events
President’s Holiday weekend brought in a good number of visitors. Approximately 250 visible RV groups in the OHV riding area were accounted for. The next holiday staff will prepare for, before the season slows down, will be Easter.
Operations
Ground crew continues to maintain OHV riding areas, install signage, and upkeep amenities. All projects have been completed for the ground operations grant. Staff has been busy cleaning up riding areas and routes. Park aides are preparing for the upcoming holiday.
Manager Updates
Staff has successfully submitted applications for the G23 OHMVR Division Grants Program in the following areas of Ground Operations, Education & Safety, Law Enforcement, and Development. Intent to award for these applications will be posted on August 5, 2023, on the OHMVR Division website.
Finance Report
For the month of February, OHV sales totaled $8,664.00. These numbers are actuals and reflect only amounts received within each month. Please refer to Monthly Permit Sales report for FY totals. *Not all proceeds are deposited in the same month.
**OHV sales are deposited to specific OHV Permit Program GL revenue codes #29-3992 through #29- 3998. Please refer to financial statement for details.
***Some merchandise was purchased by staff at a discounted rate. All sales for merchandise are allocated to GL revenue code 29-3691
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ITEM NO. CC. 2
COUNCIL AGENDA ITEM
March 14, 2023
PREPARED BY: Inge Elmes, Acting City Manager
SUBJECT: Approval to remove and install differential for OHV Front Loader
BACKGROUND/ DISCUSSION
The OHV Department needs to replace the differential on the John Deere 2003 644E Front Loader. This piece of equipment is used consistently in the ground operations project deliverables in assisting with maintenance of the OHV riding areas. The Front Loader is also used as match to fulfill the ground operations grant agreement and is a crucial asset to the OHV program. Staff has worked diligently to maintain this piece of equipment and due to the age and normal wear, the differential has gone out and will need to be replaced.
Costs will include the removal and installation of a new differential using John Deere parts from an aftermarket dealer, shipping costs for part, hauling charges and labor. This part comes with a 6-month warranty.
All work and hauling will be performed by equipment company. Staff is recommending at this time that the replacement be completed instead of the purchase of a new Front Loader as new tires and a blade kit were recently installed. Two quotes are included as part needed is obsolete and no other companies could provide an accurate quote.
The following quotes were obtained:
• Coastline Equipment $25,460.31 plus tax
• RDO Equipment Co. $5,826.47 cost does not include part or shipping charges
FISCAL IMPACT
Cost of $27,400.00, as included in proposed budget, allocated to GL code 29-4219-740.
RECOMMENDATION
Council to approve the completion of work to replace Front Loader differential with Coastline Equipment.
ATTACHMENTS
A. Quotes for Front Loader replacement of differential. 37 March 14, 2023
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CC 3.
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RESOLUTION NO. 03-23-2968
A RESOLUTION OF THE CITY COUNCIL OF CALIFORNIA CITY AUTHORIZING APPLICATION
FOR, AND RECEIPT OF, LOCAL GOVERNMENT PLANNING SUPPORT GRANT PROGRAM FUNDS
WHEREAS, pursuant to Health and Safety Code 50515 et. Seq, the Department of Housing and Community Development (Department) is authorized to issue a Notice of Funding Availability (NOFA) as part of the Local Government Planning Support Grants Program (hereinafter referred to by the Department as the Local Early Action Planning Grants program or LEAP); and WHEREAS, the City Council of California City desires to submit a LEAP grant application package (“Application”), on the forms provided by the Department, for approval of grant funding for projects that assist in the preparation and adoption of planning documents and process improvements that accelerate housing production and facilitate compliance to implement the sixth cycle of the regional housing need assessment; and
WHEREAS, the Department issued a NOFA and Application on January 27, 2020 in the amount of $119,040,000 for assistance to all California Jurisdictions; Now, therefore, the City Council of California City (“Applicant”) resolves as follows:
SECTION 1. The City Manager is hereby authorized and directed to apply for and submit to the Department the Application package; and
SECTION 2. In connection with the LEAP grant, if the Application is approved by the Department, the City Manager of California City or his/her designee is authorized to submit the Application, enter into, execute, and deliver on behalf of the Applicant, a State of California Agreement (Standard Agreement) for the amount of $65,000.00 and any and all other documents required or deemed necessary or appropriate to evidence and secure the LEAP grant, the Applicant’s obligations related thereto, and all amendments thereto; and
SECTION 3. The Applicant shall be subject to the terms and conditions as specified in the NOFA, and the Standard Agreement provided by the Department after approval. The Application and any and all accompanying documents are incorporated in full as part of the Standard Agreement. Any and all activities funded, information provided, and timelines represented in the Application will be enforceable through the fully executed Standard Agreement. Pursuant to the NOFA and in conjunction with the terms of the Standard Agreement, the Applicant hereby agrees to use the funds for eligible uses and allowable expenditures in the manner presented and specifically identified in the approved Application.
ADOPTED ON February 14, 2023 by the City Council of California City by the following vote count:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED:
__________________________________
Kelly Kulikoff, Mayor
ATTEST: APPROVED AS TO FORM:
_______________________________________
Socorro Chavez, City Clerk Victor Ponto, City Attorney
LEAP
CC 4.
56 March 14, 2023
ITEM NO. CB. 1
COUNCIL AGENDA ITEM
February 14, 2023
PREPARED BY: Inge Elmes, Acting City Manager
SUBJECT: Proposed FY 22/23 City Budget
BACKGROUND / DISCUSSION
This agenda item is a continuation of the FY 22/23 budget that was presented and discussed on March 2, 2023. During the presentation, council requested that overages be followed more clearly. Staff has addressed those concerns and is presenting an updated budget for your review and for the consideration of adopting.
As an overview, this budget followed the previous presentation with minor adjustments. Projected revenues have remained the same in the amount of $25,642,900. Projected expenditures totaled $23,798,370. The projected surplus is $1,374,970.
PROJECTED REVENUES
The General Fund shows revenues of approximately at $7,970,500.
The Special Revenue Fund shows revenues of approximately at $10,227,900.
The Enterprise Fund shows revenues of approximately at $7,219,500.
There is a Capital Project Fund that show revenues of approximately at $225,000.
Together staff estimates the total revenues for the City’s FY 22-23 Budget at $25,642,900. 57 March 14, 2023
PROJECTED EXPENDITURES:
The funds discussed above also serve as the funds from which the City allocates expenditures.
The General Fund anticipates expenditures of approximately $6,595,530.
The Special Revenue Fund anticipates expenditures of approximately $9,988,100.
The Enterprise Fund anticipates expenditures of approximately $6,989,740.
The Capital Project Fund anticipates expenditures of approximately $225,000.
Together staff estimates the total expenses for the City’s FY 22-23 Budget is $23,798,370.
OVERVIEW OF BUDGET DEFICITS:
To better clarify the budget deficits, staff has included the GL Code transfers in and out of general fund.
The budget deficit amounts, and GL allocations are as follows:
Operating Transfer Out:
Fund 10-4155-904 transfer out - $734,800.
Operating Transfers in:
Fund 18-4212-905 transfer in – PS Police ($334,600).
Fund 40-4566-905 transfer in – TDS Golf ($283,400).
Fund 53-5310-905 transfer in – Airport (89,000).
Fund 29-4219-905 transfer in – OHV Permit ($27,800).
ADJUSTMENTS
AESI GIS requested amount was included to the end of current fiscal year 6/30/2023 in the amount of $35,100. Allocations for that request were adjusted to General Fund in the amount of $23,400 and Water Fund in the amount of $11,700. Contract will need to be approved in order to expend the funding. The Parks and Recreation fund also had an adjustment of $4,000.
RECOMMENDATION
Staff strongly recommends that the city council approve and adopt the FY 22/23 budget in order to generate correct financial reporting and auditing needed in all departments and to receive allocation of Prop 172 Maintenance of Effort (MOE) certification.
ATTACHMENT
Proposed FY 22/23 Budget
58 March 14, 2023
City of California City
Digital Budget Book
Last updated 02/23/23
City of California City | Budget Book 2023 Page 1
59 March 14, 2023
TABLE OF CONTENTS
Fund Summaries 3
All Funds Summary 4
General Government 14
Special Revenue Funds 40
OHV Grant 46
PS Police Fund 55
PS Fire Fund 65
Housing Fund 70
Aspen Mall 73
Street Fund 75
Reserve Fund 81
Enterprise Funds 82
Water Fund 88
Sewer Fund 95
Airport Fund 100
DAR Fund 104
Capital Funds 108
Appendix 109
Glossary 110
City of California City | Budget Book 2023 Page 2
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FUND SUMMARIES
City of California City | Budget Book 2023 Page 3
61 March 14, 2023
All Funds Summary
Summary
The City of California City is projecting $25.64M of revenue in FY2023, which represents a 11.6% decrease over the prior year.
Budgeted expenditures are projected to decrease by 20.5% or $6.13M to $23.8M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$10M
$20M
$30M
$40M
City of California City | Budget Book 2023 Page 4
62 March 14, 2023
Revenue by Fund
2023 Revenue by Fund
Special Revenue Funds (39.9%)
General Government (31.1%)
Enterprise Funds (28.2%)
Capital Funds (0.9%)
Budgeted and Historical 2023 Revenue by Fund
Millions
Capital Funds
Enterprise Funds
General Government
Special Revenue Funds
FY2021FY2022FY2023
$0
$5
$10
$15
$20
$25
$30
City of California City | Budget Book 2023 Page 5
63 March 14, 2023
General Government
General Fund $6,776,902 $7,138,878 $2,425,333 $7,604,000 Motor Veh In-Lieu $1,086,488 $744,822 $0 $0
OHV Permit Program Fund $210,602 $166,279 $89,123 $184,000 Police Asset Forfeiture Fund $40 $10 $0 $0
TDS Golf Course $336,397 $174,243 $75,299 $182,500
Total General Government: $8,410,429 $8,224,231 $2,589,755 $7,970,500 Special Revenue Funds
OHV Grants $380,536 $8,971 $34,463 $1,363,000
OHV EMS Grant $2 $1 $0 $0
Police Services $4,371,103 $3,785,053 $1,591,382 $3,367,500 Fire Services $4,302,491 $3,798,471 $1,538,390 $3,418,500 Measure C $1 $0 $0 $0
Measure L $6,730 $1,213 $434 $0
Measure A (Old) $38 $4 $0 $0
Supplemental Law (COPS) $156,727 $161,285 $129,086 $150,000 Public Safety (1/2 Cent Sales) $187,301 $239,624 $86,666 $246,000 Street Fund $667,243 $654,012 $285,746 $1,093,500
AB 109 Fund $0 $1,558 $0 $0
Reserve Funding $0 $2,056,852 $1,698,232 $0
AMMDA Fund $24,978 $42,311 $14,728 $31,900
SDI Fund -$902,350 $0 $0 $0
Housing Corporation Fund $367,824 $713,954 $165,401 $557,500 Successor Agency Trust Fund $1 $0 $0 $0
RDA Successor Agency $1,119,995 $0 $0 $0
Street Capital Projects Fund $313,266 $94,567 $39,309 $0 Total Special Revenue Funds: $10,995,885 $11,557,876 $5,583,837 $10,227,900 Enterprise Funds
Water Fund $4,920,800 $4,404,963 $1,894,051 $4,785,000
Sewer Fund $1,832,044 $1,721,713 $710,325 $1,785,000
Airport Fund $214,493 $198,175 $84,508 $220,500
Dial-A-Ride Fund $181,400 $65,037 $5,513 $429,000
Airport Capital Projects Fund $14,150 $177,007 $0 $0
Water Capital Improvements $766,052 $758,792 $50,048 $0 Total Enterprise Funds: $7,928,938 $7,325,687 $2,744,445 $7,219,500 Capital Funds
General Fund Capital Projects $0 $0 $0 $225,000
Total Capital Funds: $0 $0 $0 $225,000
Total: $27,335,252 $27,107,794 $10,918,037 $25,642,900
Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 6
64 March 14, 2023
Revenues by Source
Projected 2023 Revenues by Source
Taxes (42.9%)
Operating Revenue (26.2%)
Intergovernmental (6.7%)
Licenses & Permits (5.4%)
Grant Revenue (5.3%)
Miscellaneous Revenues (4.5%)
Gas Tax Revenue (4.2%)
Service Charges and Fees (2.6%)
Miscellaneous Proceeds (1.1%)
OHV Permit Program (0.7%)
Fines and Forfeitures (0.3%)
Budgeted and Historical 2023 Revenues by Source
Millions
Special Tax Tranfer Grant Revenues
Capital Project Funding Water Standby Transfer
Fines and Forfeitures OHV Permit Program Miscellaneous Proceeds Service Charges and Fees Gas Tax Revenue Miscellaneous Revenues Grant Revenue Licenses & Permits Intergovernmental
Operating Revenue Taxes
FY2021FY2022FY2023
0 5
10 15
20 25
30 Revenue Source
Taxes $12,336,810 $11,465,241 $3,933,332 $11,007,500
Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 7
65 March 14, 2023
Licenses & Permits $1,632,757 $1,317,058 $703,202 $1,378,000 Intergovernmental $1,662,399 $3,401,597 $2,406,952 $1,729,000 Service Charges and Fees $428,368 $592,154 $225,420 $655,900 Fines and Forfeitures $46,540 $113,501 $19,027 $72,100
Miscellaneous Revenues $1,907,222 $2,056,543 $401,267 $1,152,900 Transfer $304,750 $57,211 $48,689 $54,000
Miscellaneous Proceeds $55,017 $46,335 $17,581 $277,000 Grant Revenue $380,536 $8,971 $34,463 $1,363,000
Special Tax $6,703 $1,199 $434 $0
Gas Tax Revenue $644,008 $636,941 $276,306 $1,068,000
OHV Permit Program $195,907 $153,366 $82,045 $168,000
Operating Revenue $6,471,326 $6,227,312 $2,679,964 $6,717,500 Tranfer $169,441 $0 $0 $0
Grant Revenues $14,150 $177,007 $0 $0
Capital Project Funding $313,266 $94,567 $39,309 $0
Water Standby $766,052 $758,792 $50,048 $0
Total Revenue Source: $27,335,252 $27,107,794 $10,918,037 $25,642,900 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 8
66 March 14, 2023
Expenditures by Fund
2023 Expenditures by Fund
Special Revenue Funds (42%)
Enterprise Funds (29.4%)
General Government (27.7%)
Capital Funds (0.9%)
Budgeted and Historical 2023 Expenditures by Fund
Millions
Capital Funds General Government Enterprise Funds Special Revenue Funds FY2021FY2022FY2023
0 5
10 15
20 25
30 City of California City | Budget Book 2023 Page 9
67 March 14, 2023
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 $0 $0
OHV Permit Program Fund $113,155 $362,469 $56,715 $184,000 Police Asset Forfeiture Fund $300 $0 $0 $0
TDS Golf Course $845,119 $455,976 $243,614 $182,500
Public Works Admin Fund - Now fund 10-5117 $0 $4 $0 $0
Successor Agency $22,914 $22,366 $0 $0
Total General Government: $6,708,678 $6,873,146 $4,194,832 $6,595,530 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 $1,321,940 $3,358,500 Supplemental Law (COPS) $0 $512,850 $0 $305,750
Public Safety (1/2 Cent Sales) $173,206 $354,421 $28,944 $416,650 Street Fund $898,632 $921,481 $514,285 $1,036,650
AB 109 Fund $0 $106,850 $544 $0
AMMDA Fund $8,697 $27,185 $13,383 $31,450
SDI Fund $30,533 $19,786 $19,508 $0
Housing Corporation Fund $443,546 $398,773 $134,739 $508,600 Successor Agency Trust Fund $102 $0 $0 $0
RDA Successor Agency $360,204 $0 $0 $0
Street Capital Projects Fund $420,306 $502,857 $0 $0
Total Special Revenue Funds: $10,101,580 $10,334,061 $4,046,581 $9,988,100 Enterprise Funds
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 $0 $0 $0
Airport Capital Projects Fund $14,150 $161,622 $1,283 $0 Water Capital Improvements $209,521 $59,398 $0 $0
Total Enterprise Funds: $7,666,041 $5,673,194 $2,509,212 $6,989,740 Capital Funds
General Fund Capital Projects $0 $0 $0 $225,000
Total Capital Funds: $0 $0 $0 $225,000
Total: $24,476,300 $22,880,401 $10,750,625 $23,798,370
Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 10
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Expenditures by Function
Budgeted Expenditures by Function
Water Trans / Dist (20%)
Fire Suppression (12.9%)
General Government & NonDepartmental (11.6%)
General Government & NonSewer Treat / Disp (7.4%) Police Enforcement (10.7%) Streets Maintenance (4.4%)
Planning Department (3.1%)
Recreating Administration (2.6%)
Building Department (2.3%)
Housing Corporation (2.1%)
OHV Ground Operations - G22 (2%)
Police Dispatch (2%)
Public Safety Augmentation (1.8%)
Facilities Maintenance (1.5%)
Finance (1.3%)
Supplemental Law (COPS) (1.3%)
Fire Code Enforce (1.2%)
Dial-A-Ride (1.1%)
Capital (0.9%)
Human Resources & Risk Management (0.9%)
Airport (0.9%)
Expenditures
City Council $54,419 $25,137 $17,862 $27,300
City Manager $104,266 $76,089 $127,786 $110,650
City Clerk $211,648 $107,317 $54,188 $113,980
City Attorney $6,835 $0 $0 $0
Finance $355,283 $288,952 $282,323 $312,000
City Treasurer $8,339 $7,496 $3,546 $7,500
Human Resources & Risk Management $150,751 $165,645 $171,714 $223,200 City Contracts $8,142 $30,829 $297 $31,000
General Fund Utilities $3,452 $0 $0 $0
Insurance $0 -$25 $532,213 $0
General Government & Non-Departmental $2,432,397 $2,880,661 $1,582,389 $2,750,800 Facilities Maintenance $407,814 $345,581 $167,078 $362,950 Building & Planning Contracts $30 $0 $0 $0
Building Department $178,271 $259,962 $271,286 $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 (SLESF) $150,154 $154,499 $73,461 $155,100 Supplemental Law (COPS) $0 $512,850 $0 $305,750
Public Safety Augmentation $173,206 $354,421 $28,944 $416,650 Police Dispatch $435,503 $471,057 $206,368 $464,700
Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 11
69 March 14, 2023
Fire Code Enforce $193,952 $260,777 $96,457 $278,200
Police Animal Control $162,103 $160,996 $77,285 $194,550 OHV Permits Program $113,155 $362,469 $56,715 $184,000
Public Safety - AB 109 $0 $106,850 $544 $0
Fire Suppression $3,099,381 $3,077,575 $1,225,484 $3,080,300 OHV LE Grant - G17 $32 $0 $0 $0
OHV Ground Operations - G17 $5,449 $0 $0 $0
OHV LE Grant - G18 $6,800 $0 $0 $0
OHV Ground Operations - G18 $135,227 $0 $0 $0
OHV Education & Safety - G18 $15,154 $0 $0 $0
OHV Planning Grant - G18 $0 $28,815 $51,185 $80,000
OHV Law Enforcement Grant - G19 $9,417 $1,504 $0 $0
OHV Ground Operations - G19 $302,473 $225,178 $0 $0
OHV Education & Safety - G19 $58,423 $28,424 $0 $0
OHV Law Enforcement Grant - G21 $0 $11,529 $418 $25,600 OHV Ground Operations - G21 $0 $185,987 $64,000 $217,100 OHV Law Enforcement Grant - G22 $0 $0 $1,612 $38,500
OHV Education & Safety - G22 $0 $0 $5,050 $120,100
OHV Ground Operations - G22 $0 $0 $169,057 $481,700
Streets Maintenance $865,618 $887,958 $395,720 $1,036,650 Public Works Fleet $31,458 $33,523 $118,179 $0
Streets SDI $1,555 $0 $385 $0
Shop & Garage $41,111 $20,832 $54,756 $68,350
Parks Commission $669 $2,734 $766 $6,100
Recreating Administration $190,987 $291,727 $220,617 $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 $0 $0
Housing Corporation $443,648 $398,773 $134,739 $508,600 Successor Agency Trust Fund $360,204 $0 $0 $0
Operations & Maintenance $300 $0 $0 $0
Water Admin $710,672 $0 $0 $0
Water Trans / Dist $4,452,157 $4,029,125 $1,852,977 $4,758,950 Public Works Administration $72,019 $28,847 $107,322 $50,700 Sewer Admin $106,694 $0 $0 $0
Sewer Treat / Disp $1,383,137 $995,309 $454,791 $1,752,850 Airport $372,000 $233,443 $107,458 $220,500
Dial-A-Ride $248,269 $194,298 $92,702 $257,440
Streets Capital Projects $420,306 $502,857 $0 $0
Water Capital Improvements $132,821 $2,787 $0 $0
Wastewater Capital Upgrades $169,441 $0 $0 $0
Airport Capital Projects $14,150 $161,622 $1,283 $0
WSF - Nelson & Geribaldi $164 $0 $0 $0
WSF - Neuralia Maintine Expans $562 $0 $0 $0
Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 12
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CCB-Isabella to 72nd $17,239 $0 $0 $0
HTHR-Isabella to 72nd $28,415 $0 $0 $0
84th Water Main Line Replacement $5,525 $0 $0 $0
85th Water Main Line Replacement $3,064 $0 $0 $0
Isabella-CCB to Poppy $21,731 $56,611 $0 $0
AMMDA $8,697 $27,185 $13,383 $31,450
SDI $30,533 $19,786 $19,508 $0
Department 80 $382,477 $404,025 $0 $0
Capital $0 $0 $0 $225,000
Class 20 $704,011 $340,797 $0 $0
Total Expenditures: $24,476,300 $22,880,401 $10,750,625 $23,798,370 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 13
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General Government
Summary
The City of California City is projecting $7.97M of revenue in FY2023, which represents a 4.7% increase over the prior year.
Budgeted expenditures are projected to decrease by 15.5% or $1.21M to $6.6M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
$10M
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Revenue by Fund
City of California City | Budget Book 2023 Page 15
73 March 14, 2023
General Fund
Taxes
Property Tax 10-3110 $1,654,000 $1,858,569 $389,670 $2,050,000 Sales & Use Tax 10-3130 $648,370 $686,358 $240,189 $725,000 Franchise Fees 10-3140 $448,779 $482,793 $60,382 $504,000 Cannabis Cultivation Tax 10-3145 $88,260 $181,544 $49,109 $190,000 Transient Occupancy Tax 10-3150 $86,374 $101,830 $25,339 $103,000 Property Transfer Tax 10-3160 $70,606 $81,542 $36,963 $94,000 Cannabis Non-Cultivation Tax 10-3175 $1,040,575 $901,551 $177,684 $940,000 Cannabis Penalties & Interest 10-3180 $1,744 $2,155 $130 $1,500 Total Taxes: $4,038,709 $4,296,342 $979,466 $4,607,500
Licenses & Permits
Business License Tax 10-3210 $37,913 $28,681 $53,695 $35,000 DSA Fees 10-3211 $150 -$85 $1,095 $0
Permit Fee 10-3218 $67,029 $77,400 $35,183 $81,000
Livescan Fees 10-3219 $1,620 $2,385 $0 $0
Cannabis Permits 10-3220 $997,015 $790,465 $394,800 $830,000 Building Permits 10-3221 $468,268 $379,208 $209,669 $400,000 Film Permits 10-3226 $680 $1,555 $0 $500
Total Licenses & Permits: $1,572,676 $1,279,609 $694,442 $1,346,500 Intergovernmental
Motor Vehicle License Fees 10-3313 $10,386 $16,312 $0 $15,000 VLF In Lieu - Property Tax 10-3314 $777,020 $845,940 $492,968 $900,000 Recycling Grant 10-3318 $5,000 $0 $0 $0
Cooling Center Grant (SCE) 10-3325 $170 $0 $0 $0
Cares Act Fund 10-3330 $111,303 $0 $0 $0
Xfer Cannabis Tax Revenue Out 10-3331 -$969,208 $0 $0 $0 EKHCD Grant 10-3333 $0 $5,908 $0 $0
Total Intergovernmental: -$65,328 $868,160 $492,968 $915,000 Service Charges and Fees
Plan Check Fees 10-3414 $110,382 $233,484 $31,069 $215,000 Maps & Publications 10-3415 $51 $75 $11 $100
Encroachment Permit 10-3416 $5,550 $8,800 $7,750 $9,300 Engineering Fees 10-3418 $68,564 $62,714 $36,833 $124,000 Civil Plan Check Fees 10-3419 $0 $375 $132 $400
Aspen Mall Sign Maint Fee 10-3420 $100 $0 $0 $0
Pool & Marina Fees 10-3421 $0 $4,866 $0 $2,500
Swim Lessons 10-3422 $0 $2,040 $0 $1,000
Arts Commission 10-3423 $0 $0 $2,503 $0
Bid Package 10-3426 $1,330 $0 $0 $500
Advertising Fees 10-3435 $1,949 $3,356 $1,305 $4,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 16
74 March 14, 2023
Admin Fee-Waste Management 10-3444 $61,108 $61,108 $16,744 $64,000 Plan Check Reimb 10-3445 $0 $0 $45,512 $0
Total Service Charges and Fees: $249,035 $376,817 $141,858 $421,300 Fines and Forfeitures
Vehicle Code Fines 10-3511 $6,626 $50,623 $2,088 $7,000 Court Fines/Penalties 10-3512 $1,319 $2,650 $2,734 $2,800 Vehicle Impound Fees 10-3522 $2,555 $1,738 $715 $1,800
Vacant Property Registration 10-3532 $360 $280 $240 $500 Total Fines and Forfeitures: $10,860 $55,291 $5,777 $12,100 Miscellaneous Revenues
Recycling Event Revenue 10-3610 $5,355 $5,615 $1,472 $5,800 Fireworks Donations 10-3611 $2,045 $400 $0 $0
Investment Earnings 10-3612 $18,650 $24,946 $7,020 $20,000 GF Donations 10-3613 $10,000 $0 $0 $0
Lake Donations 10-3615 $0 $300 $0 $0
Tortoise Days Donation 10-3619 $0 $500 $0 $0
Land Lease (Cell Towers) 10-3621 $16,982 $12,903 $4,241 $14,200 Land Lease - Cell Tower Sales 10-3622 $0 $0 $3,633 $0
Vending Commission 10-3623 $0 $722 $0 $0
Rental Income 10-3624 -$265 $7,094 $1,330 $3,000
Marina Concessions 10-3628 $0 $1,705 $121 $500
Special Activities 10-3630 -$75 $9,429 $4,647 $10,000
Event Permits 10-3631 $0 $2,500 $0 $500
Holiday Party 10-3635 $0 $3,310 $500 $0
Cannabis Community Donations 10-3645 $2,500 $1,500 $0 $0 Admin-School Impact 10-3682 $37,053 $17,937 $0 $40,000
Admin-Bldg Standards Fee 10-3684 $522 $263 $0 $300
Admin-ROPS SA 10-3686 $64,528 $0 $883 $75,000
Settlement Proceeds 10-3689 $762,702 $0 $0 $0
Cal Card Incentive 10-3690 $2,594 $1,458 $1,350 $2,300
Miscellaneous Revenue 10-3691 $9,724 $155,044 $83,746 $110,000 Total Miscellaneous Revenues: $932,315 $245,624 $108,943 $281,600 Miscellaneous Proceeds
Special Tax Trfr for P & R 10-3971 $38,581 $19,034 $1,881 $20,000 Cash Variance 10-3995 $54 -$1,999 $0 $0
Total Miscellaneous Proceeds: $38,635 $17,035 $1,881 $20,000 Total General Fund: $6,776,902 $7,138,878 $2,425,333 $7,604,000 OHV Permit Program Fund
Miscellaneous Revenues
Investment Earnings 29-3612 $2,185 $555 $0 $700
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 17
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Miscellaneous Revenue 29-3691 $8,300 $11,285 $6,549 $13,500 Transient Lodging 29-3692 $1,130 $0 $300 $1,800
OHV Donations 29-3694 $3,081 $1,073 $229 $0
Total Miscellaneous Revenues: $14,696 $12,913 $7,078 $16,000 OHV Permit Program
Yearly RV Pass Fees 29-3992 $5,290 $6,840 $4,222 $7,500 One Time Water Fees 29-3993 $750 $956 $540 $1,000
One Time Dump Fees 29-3994 $1,125 $1,330 $420 $1,500
Camping Fees 29-3995 $4,460 $4,320 $1,715 $5,000
Shower Fees 29-3996 $4,389 $3,813 $1,399 $4,000
Special Event Fees 29-3997 $3,973 $1,980 $1,430 $4,000
Riding Permits 29-3998 $175,920 $134,127 $72,319 $145,000 Total OHV Permit Program: $195,907 $153,366 $82,045 $168,000 Total OHV Permit Program Fund: $210,602 $166,279 $89,123 $184,000 TDS Golf Course
Service Charges and Fees
TDS Green Fees 40-3460 $34,195 $49,595 $14,255 $42,000
TDS Cart Fees 40-3461 $61,941 $89,820 $36,084 $95,000
TDS Membership Fees 40-3462 $7,400 $770 $9,275 $10,000
TDS Special Event Fees 40-3463 $100 $0 $0 $0
Total Service Charges and Fees: $103,636 $140,185 $59,614 $147,000 Miscellaneous Revenues
Concessions 40-3621 $18,923 $34,026 $15,685 $35,000
Miscellaneous Revenue 40-3691 $55,150 $32 $0 $500
Total Miscellaneous Revenues: $74,073 $34,058 $15,685 $35,500 Transfer
Capital Lease Proceeds 40-3875 $158,688 $0 $0 $0
Total Transfer: $158,688 $0 $0 $0
Total TDS Golf Course: $336,397 $174,243 $75,299 $182,500 Total: $7,323,901 $7,479,399 $2,589,755 $7,970,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 18
76 March 14, 2023
Revenues by Source
Projected 2023 Revenues by Source
Taxes (57.8%)
Licenses & Permits (16.9%)
Intergovernmental (11.5%)
Service Charges and Fees (7.1%)
Miscellaneous Revenues (4.2%)
OHV Permit Program (2.1%)
Miscellaneous Proceeds (0.3%)
Fines and Forfeitures (0.2%)
Budgeted and Historical 2023 Revenues by Source
Millions
Transfer
Fines and Forfeitures
Miscellaneous Proceeds
OHV Permit Program
Miscellaneous Revenues
Service Charges and Fees
Intergovernmental
Licenses & Permits
Taxes
FY2021FY2022FY2023
$-2
$0
$2
$4
$6
$8
$10
City of California City | Budget Book 2023 Page 19
77 March 14, 2023
Revenue Source
Taxes $4,038,709 $4,296,342 $979,466 $4,607,500
Licenses & Permits $1,572,676 $1,279,609 $694,442 $1,346,500 Intergovernmental -$65,328 $868,160 $492,968 $915,000
Service Charges and Fees $352,671 $517,002 $201,472 $568,300 Fines and Forfeitures $10,860 $55,291 $5,777 $12,100
Miscellaneous Revenues $1,021,084 $292,595 $131,706 $333,100 Transfer $158,688 $0 $0 $0
Miscellaneous Proceeds $38,635 $17,035 $1,881 $20,000
OHV Permit Program $195,907 $153,366 $82,045 $168,000
Total Revenue Source: $7,323,901 $7,479,399 $2,589,755 $7,970,500 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 20
78 March 14, 2023
Expenditures by Fund
2023 Expenditures by Fund
General Fund (94.4%)
OHV Permit Program Fund (2.8%)
TDS Golf Course (2.8%)
Budgeted and Historical 2023 Expenditures by Fund
Millions
TDS Golf Course
OHV Permit Program Fund
General Fund
FY2021FY2022FY2023
$0
$2
$4
$6
$8
City of California City | Budget Book 2023 Page 21
79 March 14, 2023
General Fund
Personnel Services $2,164,817 $2,515,820 $1,807,688 $2,818,230 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 $0 $0 $10,000 $0
Total General Fund: $4,640,703 $5,287,508 $3,894,503 $6,229,030 OHV Permit Program Fund
Personnel Services $44,927 $66,213 $7,841 $84,000
Operations and Maintenance $34,646 $71,203 $48,873 $61,600 Capital Outlay $33,582 $225,053 $0 $38,400
Total OHV Permit Program Fund: $113,155 $362,469 $56,715 $184,000 TDS Golf Course
Personnel Services $207,844 $175,745 $78,570 $196,700
Operations and Maintenance $354,738 $237,270 $165,044 -$14,200 Capital Outlay $236,243 $42,962 $0 $0
Debt Service $46,294 $0 $0 $0
Total TDS Golf Course: $845,119 $455,976 $243,614 $182,500 Total: $5,598,976 $6,105,953 $4,194,832 $6,595,530
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 22
80 March 14, 2023
Expenditures by Function
Budgeted Expenditures by Function
General Government & NonDepartmental (41.7%)General Government & NonPlanning Department (11.1%) Recreating Administration (9.5%)
Building Department (8.3%)
Facilities Maintenance (5.5%)
Finance (4.7%)
Human Resources & Risk Management (3.4%)
Medical Marijuana Business / Cannabis (3%)
OHV Permits Program (2.8%)
Tierra del Sol (2.8%)
City Clerk (1.7%)
City Manager (1.7%)
Shop & Garage (1%)
Public Works Administration (0.8%)
Budgeted and Historical Expenditures by Function
Millions
City Attorney
General Fund Utilities
Insurance
Building & Planning Contracts
Parks Commission
City Treasurer
Planning Commission
City Council
City Contracts
Pool & Marina
Public Works Administration
Shop & Garage
City Manager
City Clerk
Tierra del Sol
OHV Permits Program
Medical Marijuana Business / Cannabis
Human Resources & Risk Management
Finance
Facilities Maintenance
Building Department
Recreating Administration
Planning Department
General Government & Non-Departmental FY2021
FY2022FY2023
$0
$2
$4
$6
$-2
$8
Expenditures
City Council
Personnel Services
Regular Salaries 10-4111-110 $21,800 $22,100 $10,400 $20,400 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 23
81 March 14, 2023
Medicare 10-4111-132 $394 $247 $127 $300
Retirement 10-4111-134 $278 $278 $137 $300
Worker's Comp 10-4111-136 $125 $0 $0 $0
PERS Unfunded Liability 10-4111-137 $624 $0 $0 $0
COVID-19 10-4111-170 $150 $0 $0 $0
Total Personnel Services: $23,371 $22,626 $10,663 $21,000 Operations and Maintenance
Subscr/Books/Dues 10-4111-210 $7,222 $205 $0 $300
Advertising 10-4111-220 $0 $0 $5,000 $0
Travel/Lodging/Reg 10-4111-230 $0 $2,306 $2,199 $6,000
Legal Services 10-4111-311 $23,826 $0 $0 $0
Total Operations and Maintenance: $31,048 $2,511 $7,199 $6,300 Total City Council: $54,419 $25,137 $17,862 $27,300
City Manager
Personnel Services
Regular Salaries 10-4131-110 $132,659 $144,023 $99,299 $200,000 Premium Overtime 10-4131-112 $0 $923 $17 $500
Cash-In-Lieu 10-4131-128 $2,614 $0 $0 $0
Recruiting 10-4131-130 $0 $245 $0 $0
Medicare 10-4131-132 $3,177 $2,271 $1,718 $3,000
Cafeteria Plan 10-4131-133 $18,000 $4,500 $7,500 $18,000 Retirement 10-4131-134 $9,359 $6,649 $4,790 $10,000
Unemployment Ins 10-4131-135 $314 $819 $273 $450
Worker's Comp 10-4131-136 $3,732 $0 $0 $0
PERS Unfunded Liability 10-4131-137 $20,961 $0 $0 $0
Vacation/Sick Buy Back 10-4131-150 $8,725 $8,830 $11,847 $13,000 Total Personnel Services: $199,541 $168,260 $125,444 $244,950 Operations and Maintenance
Subscr/Books/Dues 10-4131-210 $0 $0 $0 $1,500
Travel/Lodging/Reg 10-4131-230 $0 $675 $792 $1,000
Veh Operation/Maint 10-4131-254 $0 $3,800 $1,479 $1,500 RSI Fuel 10-4131-255 $864 $208 $71 $500
Training 10-4131-330 $0 $0 $0 $1,500
Transfers Expenses Out 10-4131-902 -$96,139 -$96,853 $0 -$140,300 Total Operations and Maintenance: -$95,275 -$92,171 $2,342 -$134,300 Total City Manager: $104,266 $76,089 $127,786 $110,650
City Clerk
Personnel Services
Regular Salaries 10-4132-110 $108,234 $75,525 $27,276 $67,000 Premium Overtime 10-4132-112 $0 $0 $1,469 $1,000
Cash-In-Lieu 10-4132-128 $110 $0 $0 $0
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 24
82 March 14, 2023
Recruiting 10-4132-130 $200 $213 $0 $0
Medicare 10-4132-132 $2,483 $1,260 $395 $1,300
Cafeteria Plan 10-4132-133 $11,800 $12,873 $3,949 $11,400 Retirement 10-4132-134 $15,517 $5,103 $2,061 $6,500
Unemployment Ins 10-4132-135 $380 $546 $0 $280
Worker's Comp 10-4132-136 $898 $0 $0 $0
PERS Unfunded Liability 10-4132-137 $34,754 $0 $0 $0
Vacation/Sick Buy Back 10-4132-150 $17,152 $3,755 $0 $1,000 COVID-19 10-4132-170 $150 $0 $0 $0
Total Personnel Services: $191,677 $99,276 $35,149 $88,480 Operations and Maintenance
Subscr/Books/Dues 10-4132-210 $519 $375 $15,715 $500
Advertising 10-4132-220 $8,977 $3,329 $2,386 $7,000
Municipal Code Codification 10-4132-221 $1,993 $2,622 $350 $3,500 Travel/Lodging/Reg 10-4132-230 $0 $294 $500 $2,000
Other/Office Equipment 10-4132-250 $0 $695 $0 $500
Legal Services 10-4132-311 $1,890 $0 $0 $0
Training 10-4132-330 $0 $727 $0 $2,000
Election Expense 10-4132-460 $6,591 $0 $88 $10,000
Total Operations and Maintenance: $19,971 $8,041 $19,040 $25,500 Total City Clerk: $211,648 $107,317 $54,188 $113,980
City Attorney
Operations and Maintenance
Legal Services 10-4134-311 $6,835 $0 $0 $0
Total Operations and Maintenance: $6,835 $0 $0 $0
Total City Attorney: $6,835 $0 $0 $0
Finance
Personnel Services
Regular Salaries 10-4141-110 $326,236 $355,571 $201,976 $435,000 Premium Overtime 10-4141-112 $6,020 $4,143 $1,102 $4,000 Temporary/Part Time 10-4141-120 $45,515 $18,924 $0 $0
Cash-In-Lieu 10-4141-128 $1,582 $21 $0 $0
Recruiting 10-4141-130 $0 $0 $0 $500
Medicare 10-4141-132 $8,334 $5,482 $3,224 $6,000
Cafeteria Plan 10-4141-133 $65,653 $71,010 $37,602 $85,200 Retirement 10-4141-134 $23,346 $25,490 $11,166 $26,000
Unemployment Ins 10-4141-135 $2,002 $1,354 $0 $1,700
Worker's Comp 10-4141-136 $2,049 $0 $0 $0
PERS Unfunded Liability 10-4141-137 $52,288 $0 $0 $0
Vacation/Sick Buy Back 10-4141-150 $0 $10,596 $5,522 $12,000 COVID-19 10-4141-170 $1,603 $465 $2,416 $0
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 25
83 March 14, 2023
Total Personnel Services: $534,628 $493,056 $263,007 $570,400 Operations and Maintenance
Subscr/Books/Dues 10-4141-210 $547 $190 $0 $500
Travel/Lodging/Reg 10-4141-230 $0 $0 $0 $3,000
Office Supplies 10-4141-241 $0 $0 $76 $0
Other/Office Equipment 10-4141-250 $0 $0 $0 $500
Professional Services 10-4141-310 $47,788 $26,588 $19,240 $20,000 Audit Fees 10-4141-312 -$5,337 $0 $0 $0
Training 10-4141-330 $1,415 $149 $0 $1,000
Transfers Expenses Out 10-4141-902 -$223,758 -$231,032 $0 -$283,400 Total Operations and Maintenance: -$179,345 -$204,105 $19,316 -$258,400 Total Finance: $355,283 $288,952 $282,323 $312,000
City Treasurer
Personnel Services
Regular Salaries 10-4143-110 $6,000 $6,500 $3,000 $6,000 Medicare 10-4143-132 $139 $87 $44 $100
Retirement 10-4143-134 $464 $464 $228 $500
Worker's Comp 10-4143-136 $66 $0 $0 $0
PERS Unfunded Liability 10-4143-137 $1,039 $0 $0 $0
Total Personnel Services: $7,708 $7,051 $3,272 $6,600
Operations and Maintenance
Subscr/Books/Dues 10-4143-210 $95 $95 $95 $100
Travel/Lodging/Reg 10-4143-230 $537 $350 $180 $600
Training 10-4143-330 $0 $0 $0 $200
Total Operations and Maintenance: $632 $445 $275 $900
Total City Treasurer: $8,339 $7,496 $3,546 $7,500
Human Resources & Risk Management
Personnel Services
Regular Salaries 10-4145-110 $94,769 $109,719 $99,458 $130,000 Premium Overtime 10-4145-112 $490 $3,345 $3,928 $5,000
Temporary/Part Time 10-4145-120 $0 $16,686 $0 $0
Recruiting 10-4145-130 $0 $29,995 $1,183 $10,000
Medicare 10-4145-132 $3,054 $1,993 $1,432 $2,200
Cafeteria Plan 10-4145-133 $19,900 $18,000 $12,000 $27,000 Retirement 10-4145-134 $12,895 $16,615 $14,541 $21,000
Unemployment Ins 10-4145-135 $351 $578 $0 $600
Worker's Comp 10-4145-136 $1,539 $0 $0 $0
PERS Unfunded Liability 10-4145-137 $28,881 $0 $0 $0
Vacation/Sick Buy Back 10-4145-150 $4,040 $10,094 $539 $1,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 26
84 March 14, 2023
COVID-19 10-4145-170 $18,746 $7,120 $0 $0
Total Personnel Services: $184,664 $214,147 $133,081 $197,300 Operations and Maintenance
Subscr/Books/Dues 10-4145-210 $180 $0 $0 $300
Advertising 10-4145-220 $0 $255 $900 $500
Travel/Lodging/Reg 10-4145-230 $0 $1,131 $2,239 $5,000
Entertainment/Special Events 10-4145-235 $711 $3,306 $147 $4,000 Office Supplies 10-4145-241 $75 $0 $0 $0
Postage and Shipping 10-4145-245 $134 $0 $0 $0
Professional Services 10-4145-310 $0 $0 $33,143 $90,000 Training 10-4145-330 $0 $0 $0 $500
Special Projects 10-4145-401 $0 $0 $279 $0
Special Projects 10-4145-420 $0 $20,798 $1,925 $10,000
Transfers Expenses Out 10-4145-902 -$35,013 -$73,992 $0 -$84,400 Total Operations and Maintenance: -$33,913 -$48,502 $38,633 $25,900 Total Human Resources & Risk Management: $150,751 $165,645 $171,714 $223,200 City Contracts
Operations and Maintenance
Chamber of Commerce Allocation 10-4151-627 $0 $30,000 $0 $30,000 Other Contracts 10-4151-630 $6,028 $0 $0 $0
Meals on Wheels Program 10-4151-641 $303 $829 $297 $1,000 CalPers Fiscal Fees 10-4151-643 $1,812 $0 $0 $0
Total Operations and Maintenance: $8,142 $30,829 $297 $31,000 Total City Contracts: $8,142 $30,829 $297 $31,000
General Fund Utilities
Operations and Maintenance
Electricity 10-4153-281 $3,452 $0 $0 $0
Total Operations and Maintenance: $3,452 $0 $0 $0
Total General Fund Utilities: $3,452 $0 $0 $0
Insurance
Operations and Maintenance
Liability Insurance 10-4154-510 $0 -$25 $532,213 $0
Total Operations and Maintenance: $0 -$25 $532,213 $0
Total Insurance: $0 -$25 $532,213 $0
General Government & Non-Departmental
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 27
85 March 14, 2023
Personnel Services
Worker's Comp 10-4155-136 $0 $58,940 $686,210 $62,000
PERS Unfunded Liability 10-4155-137 $160 $264,070 $0 $267,000 COVID-19 10-4155-170 $3,094 $40 $0 $0
Total Personnel Services: $3,254 $323,050 $686,210 $329,000 Operations and Maintenance
Subscr/Books/Dues 10-4155-210 $17,033 $21,418 $3,100 $15,000 Office Supplies 10-4155-241 $10,034 $9,698 $3,282 $11,000 Office Equip Lease Expense 10-4155-242 $21,942 $19,895 $10,108 $21,000 Postage and Shipping 10-4155-245 $308 $4,756 $1,340 $3,500 Other/Office Equipment 10-4155-250 $11,178 $1,804 $2,840 $15,000 Electricity 10-4155-281 $8,662 $165,864 $17,440 $40,000 Gas 10-4155-282 $5,216 $4,130 $374 $4,500
Telephone - Cell 10-4155-283 $9,448 $11,886 $0 $0
Telephone - Land 10-4155-284 $27,348 $10,833 $11,611 $24,000 Communications Maint 10-4155-286 $2,127 $7,181 $12,753 $25,000 Water Service 10-4155-287 $130,914 $139,820 $48,446 $110,000 Sewer Services 10-4155-288 $4,084 $148 $75 $300
Professional Services 10-4155-310 $4,538 $155,671 $65,699 $150,000 Legal Services 10-4155-311 $524,216 $726,649 $307,556 $800,000 Audit Fees 10-4155-312 $122,915 $41,000 $82,000 $42,000 Litigation 10-4155-313 $155,794 $140,003 $151,168 $150,000 Records Management 10-4155-400 $8,056 $9,823 $4,761 $12,000 Chemicals/EMS Med Supp & Sup 10-4155-480 $77 $0 $33 $300 Plastic Recycling Grant 10-4155-495 $4,900 $0 $5,000 $0 Liability Insurance 10-4155-510 $130,899 $120,444 $0 $125,000 Livescan Fees 10-4155-620 $64 $0 $0 $0
Software Contract 10-4155-629 $33,715 $28,167 $2,347 $2,400 Contracts 10-4155-630 $149,018 $133,760 $63,100 $135,000 CalPers Admin Fees 10-4155-643 $0 -$86,844 -$12,185 $0
Legal Settlement 10-4155-680 $267,384 $450,000 $2,000 $0 Operating Transfers out 10-4155-904 $760,468 $0 $0 $734,800 Operating Transfers In 10-4155-905 $0 $0 $0 -$360,500
Miscellaneous Expense 10-4155-999 $238 $1,972 $761 $1,000 Save Our Lake 10-4165-500 $0 $103 $0 $0
Total Operations and Maintenance: $2,410,576 $2,118,180 $783,609 $2,061,300 Capital Outlay
Improvements 10-4155-730 $18,567 $0 $0 $0
Purchase of Equipment 10-4155-740 $0 $439,431 $102,571 $360,500 Total Capital Outlay: $18,567 $439,431 $102,571 $360,500 Debt Service
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 28
86 March 14, 2023
Penalties 10-4155-800 $0 $0 $10,000 $0
Total Debt Service: $0 $0 $10,000 $0
Total General Government & Non-Departmental: $2,432,397 $2,880,661 $1,582,389 $2,750,800 Facilities Maintenance
Personnel Services
Regular Salaries 10-4161-110 $175,323 $167,271 $82,648 $182,100 Premium Overtime 10-4161-112 $4,584 $1,921 $590 $2,000
Temporary/Part Time 10-4161-120 $2,481 $28,467 $13,924 $38,200 Cash-In-Lieu 10-4161-128 $3,678 $438 $0 $500
Recruiting 10-4161-130 $32 $0 $50 $500
Employment Fees 10-4161-131 $0 $0 $523 $500
Medicare 10-4161-132 $5,688 $3,463 $1,654 $3,200
Cafeteria Plan 10-4161-133 $73,500 $85,150 $37,800 $84,600 Retirement 10-4161-134 $19,703 $21,709 $10,695 $23,000
Unemployment Ins 10-4161-135 $1,260 $1,646 $122 $1,400
Worker's Comp 10-4161-136 $36,202 $0 $0 $0
PERS Unfunded Liability 10-4161-137 $44,128 $0 $0 $0
Uniforms 10-4161-140 -$21 $513 $521 $600
Vacation/Sick Buy Back 10-4161-150 $0 $1,022 $734 $1,500 COVID-19 10-4161-170 $2,308 $1,023 $1,398 $0
Total Personnel Services: $368,866 $312,624 $150,657 $338,100 Operations and Maintenance
Subscr/Books/Dues 10-4161-210 $635 $0 $0 $0
Travel/Lodging/Reg 10-4161-230 $1,072 $0 $0 $500
Equipment Rental 10-4161-240 $54 $1,950 $0 $2,000
Office Supplies 10-4161-241 $0 $181 $84 $500
Janitorial Supplies 10-4161-244 $0 $1,385 $1,906 $2,000 Veh Operation/Maint 10-4161-254 $3,132 $320 $2,349 $2,500 RSI Fuel 10-4161-255 $5,710 $7,996 $4,640 $10,000
Equipment Operation/Maint 10-4161-256 $1,027 $2,485 $337 $1,000 Hand Tools 10-4161-257 $3,831 $960 $398 $5,000
Bldg Operation/Maint 10-4161-270 $13,767 $6,002 $1,235 $3,000 Training 10-4161-330 $2,179 $0 $2,675 $500
Grounds 10-4161-408 $5,061 $1,357 $923 $1,000
Special Supplies 10-4161-410 $99 $15 $0 $0
Special Depart Supp 10-4161-450 $298 $826 $464 $500
Armory/Safety Equip & Supplies 10-4161-451 $811 $2,029 $1,409 $2,000 Miscellaneous Supplies 10-4161-610 $254 $0 $0 $0
Contracts 10-4161-630 $1,018 $0 $0 $0
Transfers Expenses Out 10-4161-902 $0 $0 $0 -$5,650
Total Operations and Maintenance: $38,947 $25,506 $16,421 $24,850 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 29
87 March 14, 2023
Capital Outlay
Improvements 10-4161-730 $0 $7,450 $0 $0
Total Capital Outlay: $0 $7,450 $0 $0
Total Facilities Maintenance: $407,814 $345,581 $167,078 $362,950 Building & Planning Contracts
Personnel Services
Medicare 10-4162-132 $4 $0 $0 $0
Worker's Comp 10-4162-136 $25 $0 $0 $0
Total Personnel Services: $30 $0 $0 $0
Total Building & Planning Contracts: $30 $0 $0 $0
Building Department
Personnel Services
Regular Salaries 10-4168-110 $98,883 $141,158 $64,162 $150,000 Straight Overtime 10-4168-111 $0 $122 $0 $0
Premium Overtime 10-4168-112 $731 $4,659 $1,502 $2,500
Temporary/Part Time 10-4168-120 $1,513 $0 $0 $0
Cash-In-Lieu 10-4168-128 $1,313 $19 $0 $0
Recruiting 10-4168-130 $213 $0 $0 $0
Medicare 10-4168-132 $1,659 $2,142 $945 $2,300
Cafeteria Plan 10-4168-133 $24,650 $35,575 $17,550 $35,100 Retirement 10-4168-134 $10,084 $13,365 $5,717 $14,000
Unemployment Ins 10-4168-135 $545 $850 $0 $700
PERS Unfunded Liability 10-4168-137 $22,584 $0 $0 $0
Uniforms 10-4168-140 $18 $80 $102 $200
Vacation/Sick Buy Back 10-4168-150 $0 $804 $1,260 $1,500 COVID-19 10-4168-170 $632 $256 $874 $0
Total Personnel Services: $162,825 $199,029 $92,111 $206,300 Operations and Maintenance
Subscr/Books/Dues 10-4168-210 $4,476 $1,140 $781 $6,000 Travel/Lodging/Reg 10-4168-230 $0 $918 $2,365 $2,500
Office Supplies 10-4168-241 $570 $98 $44 $500
Computer Purchase/Repair 10-4168-243 $964 $0 $0 $0
Other/Office Equipment 10-4168-250 $465 $2,730 $0 $0
Veh Operation/Maint 10-4168-254 $55 $62 $0 $0
RSI Fuel 10-4168-255 $1,951 $1,381 $384 $1,300
Hand Tools 10-4168-257 $0 $0 $0 $100
Professional Services 10-4168-310 $0 $0 $168,400 $250,000 Engineering 10-4168-315 $2,335 $46,036 $1,640 $76,700
Training 10-4168-330 $4,630 $900 $0 $6,000
Armory/Safety Equip & Supplies 10-4168-451 $0 $400 $309 $200 Other Contracts 10-4168-630 $0 $7,268 $5,251 $500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 30
88 March 14, 2023
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 $0
Cash-In-Lieu 10-4170-128 $215 $895 $0 $0
Recruiting 10-4170-130 $32 $25 $0 $0
Medicare 10-4170-132 $5,239 $1,792 $912 $1,500
Cafeteria Plan 10-4170-133 $27,917 $36,000 $15,005 $33,000 Retirement 10-4170-134 $9,200 $7,565 $3,352 $6,500
Unemployment Ins 10-4170-135 $787 $747 $223 $600
Worker's Comp 10-4170-136 $4,293 $0 $0 $0
PERS Unfunded Liability 10-4170-137 $20,604 $0 $0 $0
Vacation/Sick Buy Back 10-4170-150 $10,696 $0 $8,373 $8,000 COVID-19 10-4170-170 $450 $534 $0 $0
Total Personnel Services: $203,483 $153,203 $73,870 $153,100 Operations and Maintenance
Subscr/Books/Dues 10-4170-210 $969 $3,355 $3,122 $3,400 Advertising 10-4170-220 $4,550 $2,482 $1,261 $6,000
Travel/Lodging/Reg 10-4170-230 $0 $0 $1,049 $1,000
Office Supplies 10-4170-241 $338 $20 $77 $0
Other/Office Equipment 10-4170-250 $890 $0 $0 $0
Professional Services 10-4170-310 $0 $306,653 $120,508 $390,000 Engineering 10-4170-315 $58,169 $89,732 $72,738 $176,700 Training 10-4170-330 $644 $0 $0 $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 10-4171-210 $2,000 $2,000 $0 $2,000
Office Supplies 10-4171-241 $0 $123 $0 $0
Professional Services 10-4171-310 $0 $0 $0 $98,000
Legal Services 10-4171-311 $48,819 $0 $0 $0
Application Review 10-4171-496 $76,400 $149,025 $19,800 $100,000 Livescan Fees 10-4171-620 $838 $612 $0 $0
Cannabis Compliance 10-4171-645 $3,750 $0 $0 $0
Total Operations and Maintenance: $131,807 $151,760 $19,800 $200,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 31
89 March 14, 2023
Total Medical Marijuana Business / Cannabis: $131,807 $151,760 $19,800 $200,000 Planning Commission
Personnel Services
Regular Salaries 10-4175-110 $3,300 $4,550 $1,200 $6,000 Medicare 10-4175-132 $56 $62 $18 $100
Worker's Comp 10-4175-136 $10 $0 $0 $0
Total Personnel Services: $3,367 $4,612 $1,218 $6,100
Operations and Maintenance
Subscr/Books/Dues 10-4175-210 $0 $0 $0 $1,000
Travel/Lodging/Reg 10-4175-230 $0 $0 $0 $5,800
Office Supplies 10-4175-241 $121 $0 $0 $0
Training 10-4175-330 $1,250 $0 $0 $3,500
Total Operations and Maintenance: $1,371 $0 $0 $10,300
Total Planning Commission: $4,737 $4,612 $1,218 $16,400 OHV Permits Program
Personnel Services
Regular Salaries 29-4219-110 $22,023 $0 $2,037 $18,500
Straight Overtime 29-4219-111 $0 $214 $0 $0
Premium Overtime 29-4219-112 $510 $6,389 $27 $3,000
Temporary/Part Time 29-4219-120 $0 $30,289 $3,364 $21,000 Cash-In-Lieu 29-4219-128 $13,804 $0 $0 $200
Recruiting 29-4219-130 $1,204 $2,740 $1,380 $2,000
Employment Fees 29-4219-131 $100 $100 $0 $100
Medicare 29-4219-132 $796 $581 $79 $1,000
Cafeteria Plan 29-4219-133 $0 $0 $0 $6,000
Retirement 29-4219-134 $1,703 $247 $0 $3,000
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 32
90 March 14, 2023
Unemployment Ins 29-4219-135 $224 $1,236 $0 $1,500
Worker's Comp 29-4219-136 $313 $23,000 $0 $25,500
PERS Unfunded Liability 29-4219-137 $3,814 $1,056 $0 $1,200 Uniforms 29-4219-140 $308 $360 $954 $1,000
COVID-19 29-4219-170 $130 $0 $0 $0
Total Personnel Services: $44,927 $66,213 $7,841 $84,000 Operations and Maintenance
Subscr/Books/Dues 29-4219-210 $40 $99 $50 $100
Advertising 29-4219-220 $2,099 $2,037 $0 $3,000
Travel/Lodging/Reg 29-4219-230 $0 $2,054 $0 $2,700
Office Supplies 29-4219-241 $5,216 $5,499 $1,831 $6,000 Computer Purchase/Repair 29-4219-243 $890 $0 $0 $0
Janitorial Supplies 29-4219-244 $143 $830 $0 $1,000
Postage and Shipping 29-4219-245 $0 $9 $14 $100
Other/Office Equipment 29-4219-250 $913 $1,505 $1,312 $2,000 Veh Operation/Maint 29-4219-254 $2,460 $3,031 $1,583 $4,000 RSI Fuel 29-4219-255 $1,345 $7,862 $5,597 $8,000
Equipment Operation/Maint 29-4219-256 $0 $0 $3,503 $6,500 Bldg Operation/Maint 29-4219-270 $0 $1,302 $1,056 $8,000 Electricity 29-4219-281 $5,707 $11,466 $6,590 $10,000
Telephone - Cell 29-4219-283 $904 $1,066 $0 $0
Telephone - Land 29-4219-284 $358 $358 $742 $1,500
Communications Maint 29-4219-286 $572 $0 $302 $500
Water Service 29-4219-287 $756 $1,291 $418 $1,500
Sewer Services 29-4219-288 $553 $602 $288 $700
Professional Services 29-4219-310 $2,634 $2,921 $5,979 $5,000 Legal Services 29-4219-311 $0 $240 $0 $500
Training 29-4219-330 $26 $0 $967 $1,000
Special Purchases/Concessions 29-4219-440 $0 $9,703 $8,934 $10,500 Special Depart Supp 29-4219-450 $6,865 $7,156 $3,042 $4,000 Chemicals/EMS Med Supp & Sup 29-4219-480 $83 $0 $0 $100 Liability Insurance 29-4219-510 $1,768 $307 $0 $400
Miscellaneous Services 29-4219-620 $971 $0 $0 $0
Contracts 29-4219-630 $69 $9,752 $6,666 $10,000
Transfers Expenses In 29-4219-903 $1,928 $2,115 $0 $2,300 Operating Transfers In 29-4219-905 -$1,654 $0 $0 -$27,800 Total Operations and Maintenance: $34,646 $71,203 $48,873 $61,600 Capital Outlay
Improvements 29-4219-730 $10,421 $58 $0 $11,000
Purchase of Equipment 29-4219-740 $6,953 $225,000 $0 $27,400 Vehicle Purchase 29-4219-745 $16,208 -$5 $0 $0
Total Capital Outlay: $33,582 $225,053 $0 $38,400
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 33
91 March 14, 2023
Total OHV Permits Program: $113,155 $362,469 $56,715 $184,000 Shop & Garage
Personnel Services
Regular Salaries 10-4441-110 $40,789 $44,985 $23,171 $89,000 Premium Overtime 10-4441-112 $700 $301 $802 $500
Employment Fees 10-4441-131 $100 $57 $0 $0
Medicare 10-4441-132 $1,701 $647 $341 $1,300
Cafeteria Plan 10-4441-133 $19,050 $18,000 $9,000 $27,000 Retirement 10-4441-134 $3,428 $3,551 $1,764 $5,200
Unemployment Ins 10-4441-135 $293 $273 $0 $400
Worker's Comp 10-4441-136 $10,215 $0 $0 $0
PERS Unfunded Liability 10-4441-137 $7,677 $0 $0 $0
Uniforms 10-4441-140 $575 $167 $217 $400
Vacation/Sick Buy Back 10-4441-150 $14,043 $0 $624 $700 COVID-19 10-4441-170 $1,698 $934 $0 $0
Total Personnel Services: $100,269 $68,913 $35,919 $124,500 Operations and Maintenance
Subscr/Books/Dues 10-4441-210 $0 $47 $0 $1,200
Office Supplies 10-4441-241 $0 $260 $60 $300
Other/Office Equipment 10-4441-250 $161 $181 $483 $200
Veh Operation/Maint 10-4441-254 $3,497 $2,200 $2,160 $2,500 RSI Fuel 10-4441-255 $814 $5,180 $5,200 $9,000
Equipment Operation/Maint 10-4441-256 $962 $0 $77 $3,500 Hand Tools 10-4441-257 $814 $398 $3,705 $4,500
Bldg Operation/Maint 10-4441-270 $2,323 $1,988 $101 $2,000 Telephone - Cell 10-4441-283 $51 $0 $0 $0
Telephone - Land 10-4441-284 $0 $0 $30 $0
Water Service 10-4441-287 $1,086 $1,080 $540 $1,100
Training 10-4441-330 $0 $0 $0 $1,000
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 34
92 March 14, 2023
Repair Subcontractors 10-4441-415 $0 $0 $0 $500
Special Depart Supp 10-4441-450 $517 $3,522 $5,512 $7,000 Armory/Safety Equip & Supplies 10-4441-451 $262 $1,859 $344 $1,500 Chemicals/EMS Med Supp & Sup 10-4441-480 $950 $1,532 $625 $2,000 Licenses & Permits 10-4441-610 $23 $0 $0 $0
Contracts 10-4441-630 $0 $75 $0 $0
Transfers Expenses Out 10-4441-902 -$70,618 -$66,404 $0 -$114,750 Total Operations and Maintenance: -$59,158 -$48,082 $18,837 -$78,450 Capital Outlay
Buildings 10-4441-720 $0 $0 $0 $22,300
Total Capital Outlay: $0 $0 $0 $22,300
Total Shop & Garage: $41,111 $20,832 $54,756 $68,350
Parks Commission
Personnel Services
Regular Salaries 10-4560-110 $650 $2,700 $750 $6,000
Medicare 10-4560-132 $14 $34 $11 $100
Unemployment Ins 10-4560-135 $0 $0 $5 $0
Worker's Comp 10-4560-136 $5 $0 $0 $0
Total Personnel Services: $669 $2,734 $766 $6,100
Total Parks Commission: $669 $2,734 $766 $6,100
Recreating Administration
Personnel Services
Regular Salaries 10-4561-110 $89,867 $88,405 $51,662 $132,500 Premium Overtime 10-4561-112 $1,930 $1,856 $3,886 $9,000 Temporary/Part Time 10-4561-120 $285 $68,149 $48,708 $104,000 Cash-In-Lieu 10-4561-128 $566 $2 $20 $0
Recruiting 10-4561-130 $900 $4,672 $2,001 $5,500
Employment Fees 10-4561-131 $71 $25 $0 $100
Medicare 10-4561-132 $3,276 $2,563 $1,624 $3,600
Cafeteria Plan 10-4561-133 $21,400 $21,650 $12,600 $31,500 Retirement 10-4561-134 $7,054 $7,769 $4,204 $10,000
Unemployment Ins 10-4561-135 $1,206 $2,879 $1,085 $3,600 Worker's Comp 10-4561-136 $8,677 $0 $0 $0
PERS Unfunded Liability 10-4561-137 $15,799 $0 $0 $0
Uniforms 10-4561-140 $409 $369 $0 $700
Vacation/Sick Buy Back 10-4561-150 $4,602 $2,048 $0 $3,000 COVID-19 10-4561-170 $1,237 $2,005 $751 $0
Total Personnel Services: $157,279 $202,393 $126,541 $303,500 Operations and Maintenance
Subscr/Books/Dues 10-4561-210 $50 $675 $610 $1,000
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 35
93 March 14, 2023
Advertising 10-4561-220 $163 $2,525 $1,264 $4,000
Travel/Lodging/Reg 10-4561-230 $0 $1,749 $114 $3,000
Entertainment/Special Events 10-4561-235 $316 $10,963 $11,346 $45,000 Office Supplies 10-4561-241 $428 $1,220 $551 $1,500
Other/Office Equipment 10-4561-250 $0 $58 $0 $300
Veh Operation/Maint 10-4561-254 $945 $762 $152 $1,000
RSI Fuel 10-4561-255 $188 $263 $268 $500
Bldg Operation/Maint 10-4561-270 $2,828 $10,323 $9,429 $20,000 Electricity 10-4561-281 $0 $7,156 $37,710 $85,000
Gas 10-4561-282 $133 $4,927 $1,044 $6,000
Telephone - Cell 10-4561-283 $0 $1,010 $0 $0
Telephone - Land 10-4561-284 $0 $2,728 $2,637 $5,400
Communications Maint 10-4561-286 $0 $76 $756 $1,000
Water Service 10-4561-287 $0 $10,296 $5,728 $12,000
Sewer Services 10-4561-288 $0 $2,454 $1,941 $3,700
Engineering 10-4561-315 $0 $0 $6,885 $32,000
Training 10-4561-330 $0 $350 $0 $500
Park Maintenance 10-4561-405 $4,947 $0 $0 $0
Grounds 10-4561-408 $0 $0 $1,434 $20,000
Special Supplies 10-4561-410 $0 $0 $147 $0
Permits/Licensing 10-4561-413 $4 $0 $0 $0
Special Projects 10-4561-420 $1,019 $0 $0 $0
Fireworks Show 10-4561-429 $20,000 $22,000 $0 $25,000
Special Purchases/Concessions 10-4561-440 $56 $915 $203 $1,500 Special Depart Supp 10-4561-450 $0 $785 $322 $1,000
Armory/Safety Equip & Supplies 10-4561-451 $0 $200 $345 $500 Licenses & Permits 10-4561-610 $624 $2,026 $1,291 $2,000 Contracts 10-4561-630 $2,007 $5,874 $4,736 $6,400
Grant Expenses (P&R) 10-4561-650 $0 $0 $3,523 $0
Total Operations and Maintenance: $33,707 $89,334 $92,435 $278,300 Capital Outlay
Purchase of Equipment 10-4561-740 $0 $0 $1,641 $45,000
Total Capital Outlay: $0 $0 $1,641 $45,000
Total Recreating Administration: $190,987 $291,727 $220,617 $626,800 Pool & Marina
Personnel Services
Regular Salaries 10-4562-110 $2,158 $0 $0 $0
Premium Overtime 10-4562-112 $0 $683 $116 $0
Temporary/Part Time 10-4562-120 $1,276 $24,280 $0 $9,800 Recruiting 10-4562-130 $32 $1,322 $399 $1,500
Medicare 10-4562-132 $102 $362 $2 $200
Unemployment Ins 10-4562-135 $50 $943 $5 $1,400
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 36
94 March 14, 2023
Worker's Comp 10-4562-136 $511 $0 $0 $0
Uniforms/Safety Equip 10-4562-140 $0 $0 $0 $500
Total Personnel Services: $4,129 $27,590 $521 $13,400
Operations and Maintenance
Subscr/Books/Dues 10-4562-210 $0 $36 $0 $0
Bldg Operation/Maint 10-4562-270 $1,276 $1,966 $569 $2,000 Electricity 10-4562-281 $0 $3,016 $1,488 $4,000
Communications Maint 10-4562-286 $0 $76 $483 $0
Water Service 10-4562-287 $30 $4,336 $1,652 $4,000
Sewer Services 10-4562-288 $0 $2,128 $444 $2,000
Training 10-4562-330 $0 $180 $0 $2,000
Special Supplies 10-4562-410 $462 -$5 $0 $0
Special Purchases/Concessions 10-4562-440 $0 $1,029 $0 $2,000 Special Depart Supp 10-4562-450 $0 $284 $50 $2,000
Chemicals/EMS Med Supp & Sup 10-4562-480 $2,314 $2,447 $527 $6,000 Licenses & Permits 10-4562-610 $410 $425 $425 $500
Other Contracts 10-4562-630 $0 $405 $560 $1,100
Total Operations and Maintenance: $4,491 $16,323 $6,197 $25,600 Total Pool & Marina: $8,620 $43,914 $6,718 $39,000
Tierra del Sol
Personnel Services
Medicare 10-4566-132 $13 $0 $0 $0
Worker's Comp 10-4566-136 $48 $0 $0 $0
Regular Salaries 40-4566-110 $20,453 $0 $0 $0
Premium Overtime 40-4566-112 $3,699 $2,189 $2,349 $3,400 Temporary/Part Time 40-4566-120 $127,801 $143,926 $73,048 $163,000 Cash-In-Lieu 40-4566-128 $9,138 $0 $0 $0
Recruiting 40-4566-130 $4,856 $1,728 $1,309 $2,000
Medicare 40-4566-132 $4,183 $2,128 $1,093 $2,500
Cafeteria Plan 40-4566-133 $3,000 $0 $0 $0
Retirement 40-4566-134 $1,661 $0 $0 $0
Unemployment Ins 40-4566-135 $4,378 $3,301 $770 $2,800
Worker's Comp 40-4566-136 $23,517 $21,806 $0 $23,000
PERS Unfunded Liability 40-4566-137 $3,721 $0 $0 $0
Uniforms 40-4566-140 $710 $0 $0 $0
Vacation/Sick Buy Back 40-4566-150 $728 $0 $0 $0
COVID-19 40-4566-170 $0 $667 $0 $0
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 37
95 March 14, 2023
Total Personnel Services: $207,905 $175,745 $78,570 $196,700 Operations and Maintenance
Equipment Rental 40-4566-240 $3,014 $35,455 $20,077 $35,000 Office Supplies 40-4566-241 $727 $727 $435 $800
Computer Purchase/Repair 40-4566-243 $951 $0 $0 $0
RSI Fuel 40-4566-255 $7,775 $9,275 $5,079 $13,000
Equipment Operation/Maint 40-4566-256 $12,107 $8,238 $7,384 $12,000 Hand Tools 40-4566-257 $382 $163 $1,501 $2,000
Bldg Operation/Maint 40-4566-270 $1,579 $2,037 $33 $1,000 Electricity 40-4566-281 $10,451 $8,878 $6,001 $14,000
Gas 40-4566-282 $1,329 $2,046 $681 $2,100
Telephone - Land 40-4566-284 $3,080 $2,904 $1,689 $3,300 Communications Maint 40-4566-286 $779 $697 $692 $1,400
Water Service 40-4566-287 $268,055 $114,555 $89,909 $120,000 Sewer Services 40-4566-288 $374 $1,860 $1,676 $2,000
Professional Services 40-4566-310 $2,443 $3,212 $1,766 $0 Legal Services 40-4566-311 $0 $64 $0 $0
Grounds 40-4566-408 $25,779 $23,045 $13,706 $25,000
Special Supplies 40-4566-410 $10,851 $583 $0 $0
Special Purchases/Concessions 40-4566-440 $3,067 $8,162 $5,172 $10,000 Special Depart Supp 40-4566-450 $1,260 $925 $2,104 $4,000 Armory/Safety Equip & Supplies 40-4566-451 $993 $1,000 $19 $1,000 Liability Insurance 40-4566-510 $479 $538 $0 $600
Contracts 40-4566-630 $3,634 $12,905 $7,120 $22,000
Operating Transfers In 40-4566-905 -$4,371 $0 $0 -$283,400 Total Operations and Maintenance: $354,738 $237,270 $165,044 -$14,200 Capital Outlay
Improvements 40-4566-730 $77,555 $42,962 $0 $0
Purchase of Equipment 40-4566-740 $158,688 $0 $0 $0
Total Capital Outlay: $236,243 $42,962 $0 $0
Debt Service
Loan Payment 40-4566-810 $43,507 $0 $0 $0
Interest Expense 40-4566-820 $2,787 $0 $0 $0
Total Debt Service: $46,294 $0 $0 $0
Total Tierra del Sol: $845,179 $455,976 $243,614 $182,500 Public Works Administration
Personnel Services
Regular Salaries 10-5117-110 $18,995 $122,008 $48,274 $139,000 Premium Overtime 10-5117-112 $0 $9,005 $160 $2,000
Recruiting 10-5117-130 $0 $0 $0 $500
Employment Fees 10-5117-131 $0 $0 $0 $500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 38
96 March 14, 2023
Medicare 10-5117-132 $0 $2,240 $824 $2,000
Cafeteria Plan 10-5117-133 $0 $25,875 $12,303 $35,000
Retirement 10-5117-134 $0 $8,396 $3,495 $11,500
Unemployment Ins 10-5117-135 $0 $323 $273 $700
Worker's Comp 10-5117-136 $0 $11,273 $0 $13,000
PERS Unfunded Liability 10-5117-137 $0 $1,020 $0 $1,200 Vacation Buyback 10-5117-150 $0 $37,116 $3,467 $4,000
COVID-19 10-5117-170 $0 $0 $462 $0
Total Personnel Services: $18,995 $217,255 $69,259 $209,400 Operations and Maintenance
Subscr/Books/Dues 10-5117-210 $0 $915 $594 $700
Travel/Lodging/Reg 10-5117-230 $0 $328 $0 $500
Entertainment/Special Events 10-5117-235 $0 $362 $0 $0
Office Supplies 10-5117-241 $27 $1,376 $2,229 $4,000
Postage and Shipping 10-5117-245 $0 $0 $0 $200
Other/Office Equipment 10-5117-250 $0 $0 $1,058 $1,800
Veh Operation/Maint 10-5117-254 $0 $202 $788 $500
RSI Fuel 10-5117-255 $0 $112 $63 $500
Equipment Operation/Maint 10-5117-256 $0 $0 $0 $500
Hand Tools 10-5117-257 $0 $0 $0 $100
Bldg Operation/Maint 10-5117-270 $0 $92 $455 $2,000
Telephone - Cell 10-5117-283 $0 $1,331 $0 $2,800
Telephone - Land 10-5117-284 $0 $6,683 $4,173 $8,500
Communications Maint 10-5117-286 $0 $4,139 $1,609 $3,300 Professional Services 10-5117-310 $0 $0 $25,900 $26,000 Legal Services 10-5117-311 $178 $6,735 $0 $1,000
Training 10-5117-330 $0 $0 $0 $3,000
Special Depart Supp 10-5117-450 $0 $0 $0 $500
Armory/Safety Equip & Supplies 10-5117-451 $0 $200 $0 $400 Liability Insurance 10-5117-510 $0 $269 $0 $500
Licenses & Permits 10-5117-610 $0 $0 $135 $200
Other Contracts 10-5117-630 $0 $360 $1,058 $3,000
Transfer Expenses Out 10-5117-902 $0 -$211,516 $0 -$218,700 Transfers Expenses In 10-5117-903 $52,820 $0 $0 $0
Total Operations and Maintenance: $53,024 -$188,412 $38,064 -$158,700 Total Public Works Administration: $72,019 $28,843 $107,322 $50,700 Total Expenditures: $5,598,976 $6,105,953 $4,194,832 $6,595,530 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 39
97 March 14, 2023
Special Revenue Funds
Summary
The City of California City is projecting $10.23M of revenue in FY2023, which represents a 16.8% decrease over the prior year.
Budgeted expenditures are projected to decrease by 20.1% or $2.51M to $9.99M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
Revenue by Fund
2023 Revenue by Fund
Fire Services (33.4%)
Police Services (32.9%)
OHV Grants (13.3%)
Street Fund (10.7%)
Housing Corporation Fund (5.5%)
Public Safety (1/2 Cent Sales) (2.4%)
Supplemental Law (COPS) (1.5%)
AMMDA Fund (0.3%)
City of California City | Budget Book 2023 Page 40
98 March 14, 2023
Budgeted and Historical 2023 Revenue by Fund
Millions
Measure L
AB 109 Fund
Reserve Funding
RDA Successor Agency
Street Capital Projects Fund
AMMDA Fund
Supplemental Law (COPS)
Public Safety (1/2 Cent Sales)
Housing Corporation Fund
Street Fund
OHV Grants
Police Services
Fire Services
FY2021FY2022FY2023
$0
$2.5
$5
$7.5
$10
$12.5
City of California City | Budget Book 2023 Page 41
99 March 14, 2023
OHV Grants $380,536 $8,971 $34,463 $1,363,000
Police Services $4,371,103 $3,785,053 $1,591,382 $3,367,500 Fire Services $4,302,491 $3,798,471 $1,538,390 $3,418,500 Measure L $6,730 $1,213 $434 $0
Supplemental Law (COPS) $156,727 $161,285 $129,086 $150,000 Public Safety (1/2 Cent Sales) $187,301 $239,624 $86,666 $246,000 Street Fund $667,243 $654,012 $285,746 $1,093,500
AB 109 Fund $0 $1,558 $0 $0
Reserve Funding $0 $2,056,852 $1,698,232 $0
AMMDA Fund $24,978 $42,311 $14,728 $31,900
Housing Corporation Fund $367,824 $713,954 $165,401 $557,500 RDA Successor Agency $1,119,995 $0 $0 $0
Street Capital Projects Fund $313,266 $94,567 $39,309 $0 Total: $11,898,192 $11,557,872 $5,583,837 $10,227,900
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Revenues by Source
Projected 2023 Revenues by Source
Taxes (62.6%) Grant Revenue (13.3%)
Gas Tax Revenue (10.4%)
Miscellaneous Revenues (7.2%)
Intergovernmental (3.9%)
Service Charges and Fees (0.9%)
Fines and Forfeitures (0.6%)
Transfer (0.5%)
Miscellaneous Proceeds (0.3%)
City of California City | Budget Book 2023 Page 42
100 March 14, 2023
Budgeted and Historical 2023 Revenues by Source
Millions
Special Tax
Capital Project Funding
Licenses & Permits
Miscellaneous Proceeds
Transfer
Fines and Forfeitures
Service Charges and Fees
Intergovernmental
Miscellaneous Revenues
Gas Tax Revenue
Grant Revenue
Taxes
FY2021FY2022FY2023
$0
$2.5
$5
$7.5
$10
$12.5
Revenue Source
Taxes $8,298,101 $7,168,899 $2,953,866 $6,400,000
Licenses & Permits $60,081 $37,449 $8,760 $31,500
Intergovernmental $1,488,084 $2,459,318 $1,913,984 $396,000 Service Charges and Fees $75,697 $75,152 $23,948 $87,600 Fines and Forfeitures $35,680 $58,210 $13,250 $60,000
Miscellaneous Revenues $560,364 $930,654 $255,128 $735,800 Transfer $19,290 $57,211 $48,689 $54,000
Miscellaneous Proceeds $16,382 $29,300 $15,700 $32,000
Grant Revenue $380,536 $8,971 $34,463 $1,363,000
Special Tax $6,703 $1,199 $434 $0
Gas Tax Revenue $644,008 $636,941 $276,306 $1,068,000
Capital Project Funding $313,266 $94,567 $39,309 $0
Total Revenue Source: $11,898,192 $11,557,872 $5,583,837 $10,227,900 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 43
101 March 14, 2023
Expenditures by Fund
2023 Expenditures by Fund
Police Services (33.7%)
Fire Services (33.6%)
Street Fund (10.4%)
OHV Grants (9.6%)
Housing Corporation Fund (5.1%)
Public Safety (1/2 Cent Sales) (4.2%)
Supplemental Law (COPS) (3.1%)
AMMDA Fund (0.3%)
Budgeted and Historical 2023 Expenditures by Fund
Millions
AB 109 Fund
RDA Successor Agency
Street Capital Projects Fund
AMMDA Fund
Supplemental Law (COPS)
Public Safety (1/2 Cent Sales)
Housing Corporation Fund
OHV Grants
Street Fund
Fire Services
Police Services
FY2021FY2022FY2023
$0
$10
$-2.5
$2.5
$5
$7.5
$12.5
City of California City | Budget Book 2023 Page 44
102 March 14, 2023
OHV Grants $532,975 $481,437 $291,322 $963,000
Police Services $3,940,047 $3,670,069 $1,721,917 $3,367,500 Fire Services $3,293,333 $3,338,352 $1,321,940 $3,358,500 Supplemental Law (COPS) $0 $512,850 $0 $305,750
Public Safety (1/2 Cent Sales) $173,206 $354,421 $28,944 $416,650 Street Fund $898,632 $921,481 $514,285 $1,036,650
AB 109 Fund $0 $106,850 $544 $0
AMMDA Fund $8,697 $27,185 $13,383 $31,450
Housing Corporation Fund $443,546 $398,773 $134,739 $508,600 RDA Successor Agency $360,204 $0 $0 $0
Street Capital Projects Fund $420,306 $502,857 $0 $0
Total: $10,070,946 $10,314,275 $4,027,073 $9,988,100
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 45
103 March 14, 2023
OHV Grant
Summary
The City of California City is projecting $1.36M of revenue in FY2023, which represents a 7.7% increase over the prior year.
Budgeted expenditures are projected to increase by 3.4% or $32.05K to $963K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
Revenues by Source
Revenue Source
Grant Revenue
OHV Law Enforcement G18 16-3341 $34,160 $0 $0 $0
OHV Ground Operations G18 16-3342 $300,329 $0 $0 $0
OHV Education & Safety G18 16-3343 $46,046 $0 $0 $0
OHV Planning G18 16-3344 $0 $0 $34,463 $109,500
OHV Law Enforcement G19 16-3345 $0 $8,971 $0 $0
OHV Ground Operations G19 16-3346 $0 $0 $0 $455,000
OHV Education & Safety G19 16-3347 $0 $0 $0 $110,000
OHV Law Enforcement G21 16-3348 $0 $0 $0 $48,500
OHV Law Enforcement G22 16-3350 $0 $0 $0 $38,500
OHV Ground Operations G22 16-3351 $0 $0 $0 $481,500
OHV Education & Safety G22 16-3352 $0 $0 $0 $120,000
Total Grant Revenue: $380,536 $8,971 $34,463 $1,363,000 Total Revenue Source: $380,536 $8,971 $34,463 $1,363,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 46
104 March 14, 2023
Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
OHV LE Grant - G17
OHV Ground Operations - G17
OHV Ground Operations - G18
OHV Education & Safety - G18
OHV LE Grant - G18
OHV Law Enforcement Grant - G19
OHV Ground Operations - G19
OHV Education & Safety - G19
OHV Law Enforcement Grant - G21
OHV Law Enforcement Grant - G22
OHV Planning Grant - G18
OHV Education & Safety - G22
OHV Ground Operations - G21
OHV Ground Operations - G22
FY2021FY2022FY2023
$0
$0.2
$0.4
$0.6
$0.8
$1
$1.2
Expenditures
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 47
105 March 14, 2023
OHV LE Grant - G17
Personnel Services
Medicare 16-4234-132 $3 $0 $0 $0
Worker's Comp 16-4234-136 $29 $0 $0 $0
Total Personnel Services: $32 $0 $0 $0
Total OHV LE Grant - G17: $32 $0 $0 $0
OHV Ground Operations - G17
Personnel Services
Medicare 16-4235-132 $381 $0 $0 $0
Worker's Comp 16-4235-136 $5,068 $0 $0 $0
Total Personnel Services: $5,449 $0 $0 $0
Total OHV Ground Operations - G17: $5,449 $0 $0 $0
OHV LE Grant - G18
Personnel Services
Regular Salaries 16-4236-110 $743 $0 $0 $0
Medicare 16-4236-132 $102 $0 $0 $0
Retirement 16-4236-134 $57 $0 $0 $0
Worker's Comp 16-4236-136 $812 $0 $0 $0
PERS Unfunded Liability 16-4236-137 $129 $0 $0 $0
Total Personnel Services: $1,843 $0 $0 $0
Operations and Maintenance
Veh Operation/Maint 16-4236-254 $12 $0 $0 $0
Electricity 16-4236-281 $4,116 $0 $0 $0
Water Service 16-4236-287 $829 $0 $0 $0
Total Operations and Maintenance: $4,957 $0 $0 $0
Total OHV LE Grant - G18: $6,800 $0 $0 $0
OHV Ground Operations - G18
Personnel Services
Regular Salaries 16-4237-110 $31,996 $0 $0 $0
Medicare 16-4237-132 $2,155 $0 $0 $0
Cafeteria Plan 16-4237-133 $16,575 $0 $0 $0
Retirement 16-4237-134 $3,018 $0 $0 $0
Worker's Comp 16-4237-136 $14,873 $0 $0 $0
PERS Unfunded Liability 16-4237-137 $6,760 $0 $0 $0
Total Personnel Services: $75,377 $0 $0 $0
Operations and Maintenance
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 48
106 March 14, 2023
Veh Operation/Maint 16-4237-254 $636 $0 $0 $0
RSI Fuel 16-4237-255 $3,395 $0 $0 $0
Equipment Operation/Maint 16-4237-256 $3,023 $0 $0 $0
Bldg Operation/Maint 16-4237-270 $37,917 $0 $0 $0
Electricity 16-4237-281 $2,493 $0 $0 $0
Water Service 16-4237-287 $1,264 $0 $0 $0
Special Depart Supp 16-4237-450 $3,210 $0 $0 $0
Contracts 16-4237-630 $7,913 $0 $0 $0
Total Operations and Maintenance: $59,850 $0 $0 $0
Total OHV Ground Operations - G18: $135,227 $0 $0 $0
OHV Education & Safety - G18
Personnel Services
Regular Salaries 16-4238-110 $1,348 $0 $0 $0
Premium Overtime 16-4238-112 $244 $0 $0 $0
Temporary/Part Time 16-4238-120 $2,483 $0 $0 $0
Medicare 16-4238-132 $344 $0 $0 $0
Retirement 16-4238-134 $104 $0 $0 $0
Unemployment Ins 16-4238-135 $110 $0 $0 $0
Worker's Comp 16-4238-136 $4,161 $0 $0 $0
PERS Unfunded Liability 16-4238-137 $233 $0 $0 $0
Uniforms 16-4238-140 $1,351 $0 $0 $0
Total Personnel Services: $10,379 $0 $0 $0
Operations and Maintenance
Bldg Operation/Maint 16-4238-270 $491 $0 $0 $0
Chemicals/EMS Med Supp & Sup 16-4238-480 $2,004 $0 $0 $0 Contracts 16-4238-630 $2,280 $0 $0 $0
Total Operations and Maintenance: $4,775 $0 $0 $0
Total OHV Education & Safety - G18: $15,154 $0 $0 $0
OHV Planning Grant - G18
Personnel Services
Regular Salaries 16-4239-110 $0 $0 $0 $14,000
Total Personnel Services: $0 $0 $0 $14,000
Operations and Maintenance
Contracts 16-4239-630 $0 $28,815 $51,185 $66,000
Total Operations and Maintenance: $0 $28,815 $51,185 $66,000 Total OHV Planning Grant - G18: $0 $28,815 $51,185 $80,000 OHV Law Enforcement Grant - G19
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 49
107 March 14, 2023
Personnel Services
Regular Salaries 16-4240-110 $3,609 $400 $0 $0
Medicare 16-4240-132 $49 $6 $0 $0
Retirement 16-4240-134 $72 $31 $0 $0
Total Personnel Services: $3,729 $437 $0 $0
Operations and Maintenance
Office Supplies 16-4240-241 $179 $175 $0 $0
Veh Operation/Maint 16-4240-254 $1,423 $0 $0 $0
Electricity 16-4240-281 $2,411 $0 $0 $0
Water Service 16-4240-287 $1,674 $892 $0 $0
Total Operations and Maintenance: $5,687 $1,068 $0 $0
Total OHV Law Enforcement Grant - G19: $9,417 $1,504 $0 $0 OHV Ground Operations - G19
Personnel Services
Regular Salaries 16-4241-110 $158,649 $105,637 $0 $0
Straight Overtime 16-4241-111 $148 $0 $0 $0
Premium Overtime 16-4241-112 $9,646 $565 $0 $0
Cash-In-Lieu 16-4241-128 $151 $0 $0 $0
Medicare 16-4241-132 $2,547 $1,738 $0 $0
Cafeteria Plan 16-4241-133 $44,625 $31,425 $0 $0
Retirement 16-4241-134 $11,227 $7,260 $0 $0
Unemployment Ins 16-4241-135 $1,188 $295 $0 $0
Worker's Comp 16-4241-136 $0 $9,008 $0 $0
PERS Unfunded Liability 16-4241-137 $25,144 $0 $0 $0
Uniforms 16-4241-140 $0 $504 $0 $0
Vacation/Sick Buy Back 16-4241-150 $0 $1,595 $0 $0
Total Personnel Services: $253,324 $158,027 $0 $0
Operations and Maintenance
Office Supplies 16-4241-241 $91 $0 $0 $0
Veh Operation/Maint 16-4241-254 $802 $1,306 $0 $0
RSI Fuel 16-4241-255 $9,570 $5,188 $0 $0
Equipment Operation/Maint 16-4241-256 $4,974 $0 $0 $0
Bldg Operation/Maint 16-4241-270 $13,206 $3,466 $0 $0
Electricity 16-4241-281 $20,727 $3,330 $0 $0
Communications Maint 16-4241-286 $1,210 $607 $0 $0
Water Service 16-4241-287 $3,310 $1,729 $0 $0
Special Depart Supp 16-4241-450 $5,002 $45,988 $0 $0
Armory/Safety Equip & Supplies 16-4241-451 $400 $0 $0 $0 Contracts 16-4241-630 $3,715 $5,536 $0 $0
Operating Transfers In 16-4241-905 -$16,537 $0 $0 $0
Total Operations and Maintenance: $46,468 $67,151 $0 $0 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 50
108 March 14, 2023
Capital Outlay
Purchase of Equipment 16-4241-740 $2,681 $0 $0 $0
Total Capital Outlay: $2,681 $0 $0 $0
Total OHV Ground Operations - G19: $302,473 $225,178 $0 $0 OHV Education & Safety - G19
Personnel Services
Regular Salaries 16-4242-110 $1,382 $4,250 $0 $0
Straight Overtime 16-4242-111 $765 $1,828 $0 $0
Premium Overtime 16-4242-112 $8,940 $8,989 $0 $0
Temporary/Part Time 16-4242-120 $41,638 $4,500 $0 $0
Medicare 16-4242-132 $730 $191 $0 $0
Retirement 16-4242-134 $0 $541 $0 $0
Unemployment Ins 16-4242-135 $1,521 $177 $0 $0
Worker's Comp 16-4242-136 $0 $1,900 $0 $0
Uniforms 16-4242-140 $716 $1,792 $0 $0
Total Personnel Services: $55,691 $24,169 $0 $0
Operations and Maintenance
Office Supplies 16-4242-241 $255 $0 $0 $0
Veh Operation/Maint 16-4242-254 $348 $1,012 $0 $0
Bldg Operation/Maint 16-4242-270 -$1 $0 $0 $0
Special Depart Supp 16-4242-450 $0 $2,417 $0 $0
Chemicals/EMS Med Supp & Sup 16-4242-480 $1,084 $131 $0 $0 Contracts 16-4242-630 $1,045 $695 $0 $0
Total Operations and Maintenance: $2,732 $4,255 $0 $0
Total OHV Education & Safety - G19: $58,423 $28,424 $0 $0 OHV Law Enforcement Grant - G21
Personnel Services
Premium Overtime 16-4243-112 $0 $3,815 $0 $23,500
Medicare 16-4243-132 $0 $54 $0 $500
Retirement 16-4243-134 $0 $67 $0 $500
Total Personnel Services: $0 $3,935 $0 $24,500
Operations and Maintenance
Office Supplies 16-4243-241 $0 $41 $0 $0
Veh Operation/Maint 16-4243-254 $0 $444 $0 $1,100
Electricity 16-4243-281 $0 $6,028 $0 $0
Water Service 16-4243-287 $0 $1,080 $418 $0
Total Operations and Maintenance: $0 $7,594 $418 $1,100 Total OHV Law Enforcement Grant - G21: $0 $11,529 $418 $25,600 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 51
109 March 14, 2023
OHV Ground Operations - G21
Personnel Services
Regular Salaries 16-4244-110 $0 $114,604 $40,225 $101,800 Straight Overtime 16-4244-111 $0 $340 $0 $200
Premium Overtime 16-4244-112 $0 $6,482 $102 $4,000
Temporary/Part Time 16-4244-120 $0 $383 $0 $2,500
Medicare 16-4244-132 $0 $2,061 $777 $1,000
Cafeteria Plan 16-4244-133 $0 $32,075 $12,600 $18,000
Retirement 16-4244-134 $0 $8,663 $2,959 $4,000
Unemployment Ins 16-4244-135 $0 $968 $0 $1,000
Uniforms 16-4244-140 $0 $0 $0 $1,500
Vacation/Sick Buy Back 16-4244-150 $0 $248 $3,885 $0
COVID-19 16-4244-170 $0 $0 $2,250 $0
Total Personnel Services: $0 $165,824 $62,799 $134,000
Operations and Maintenance
Office Supplies 16-4244-241 $0 $0 $0 $300
Janitorial Supplies 16-4244-244 $0 $0 $0 $1,800
Veh Operation/Maint 16-4244-254 $0 $1,140 $0 $400
RSI Fuel 16-4244-255 $0 $6,809 $0 $5,800
Equipment Operation/Maint 16-4244-256 $0 $0 $0 $8,100
Bldg Operation/Maint 16-4244-270 $0 $2,540 $241 $4,400
Electricity 16-4244-281 $0 $3,831 $0 $5,800
Communications Maint 16-4244-286 $0 $905 $0 $1,000
Water Service 16-4244-287 $0 $2,473 $960 $2,500
Special Depart Supp 16-4244-450 $0 $1,730 $0 $27,000
Contracts 16-4244-630 $0 $735 $0 $26,000
Total Operations and Maintenance: $0 $20,163 $1,201 $83,100 Total OHV Ground Operations - G21: $0 $185,987 $64,000 $217,100 OHV Law Enforcement Grant - G22
Personnel Services
Regular Salaries 16-4245-110 $0 $0 $0 $10,000
Straight Overtime 16-4245-111 $0 $0 $0 $1,000
Premium Overtime 16-4245-112 $0 $0 $0 $21,300
Medicare 16-4245-132 $0 $0 $0 $500
Retirement 16-4245-134 $0 $0 $0 $500
Unemployment Ins 16-4245-135 $0 $0 $0 $500
Worker's Comp 16-4245-136 $0 $0 $0 $500
Total Personnel Services: $0 $0 $0 $34,300
Operations and Maintenance
Office Supplies 16-4245-241 $0 $0 $0 $300
Veh Operation/Maint 16-4245-254 $0 $0 $173 $1,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 52
110 March 14, 2023
Electricity 16-4245-281 $0 $0 $1,034 $1,200
Water Service 16-4245-287 $0 $0 $405 $600
Contracts 16-4245-630 $0 $0 $0 $600
Total Operations and Maintenance: $0 $0 $1,612 $4,200
Total OHV Law Enforcement Grant - G22: $0 $0 $1,612 $38,500 OHV Education & Safety - G22
Personnel Services
Regular Salaries 16-4247-110 $0 $0 $0 $5,000
Straight Overtime 16-4247-111 $0 $0 $0 $1,000
Premium Overtime 16-4247-112 $0 $0 $0 $51,400
Temporary/Part Time 16-4247-120 $0 $0 $2,865 $40,000
Medicare 16-4247-132 $0 $0 $42 $1,000
Retirement 16-4247-134 $0 $0 $0 $1,000
Unemployment Ins 16-4247-135 $0 $0 $0 $1,000
Worker's Comp 16-4247-136 $0 $0 $0 $2,000
Uniforms 16-4247-140 $0 $0 $0 $1,500
Total Personnel Services: $0 $0 $2,907 $103,900
Operations and Maintenance
Office Supplies 16-4247-241 $0 $0 $83 $600
Veh Operation/Maint 16-4247-254 $0 $0 $126 $1,500
Electricity 16-4247-281 $0 $0 $1,034 $1,200
Water Service 16-4247-287 $0 $0 $405 $600
Special Depart Supp 16-4247-450 $0 $0 $0 $5,000
Chemicals/EMS Med Supp & Sup 16-4247-480 $0 $0 $325 $3,000 Contracts 16-4247-630 $0 $0 $170 $4,300
Total Operations and Maintenance: $0 $0 $2,143 $16,200
Total OHV Education & Safety - G22: $0 $0 $5,050 $120,100 OHV Ground Operations - G22
Personnel Services
Regular Salaries 16-4246-110 $0 $0 $71,863 $235,500
Straight Overtime 16-4246-111 $0 $0 $614 $600
Premium Overtime 16-4246-112 $0 $0 $7,301 $10,600
Temporary/Part Time 16-4246-120 $0 $0 $18,429 $52,000
Medicare 16-4246-132 $0 $0 $1,612 $4,000
Cafeteria Plan 16-4246-133 $0 $0 $19,203 $50,000
Retirement 16-4246-134 $0 $0 $5,299 $13,000
Unemployment Ins 16-4246-135 $0 $0 $509 $2,000
Total Personnel Services: $0 $0 $124,830 $367,700
Operations and Maintenance
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 53
111 March 14, 2023
Janitorial Supplies 16-4246-244 $0 $0 $1,323 $1,800
Veh Operation/Maint 16-4246-254 $0 $0 $778 $1,500
RSI Fuel 16-4246-255 $0 $0 $7,130 $14,400
Equipment Operation/Maint 16-4246-256 $0 $0 $1,245 $1,800 Bldg Operation/Maint 16-4246-270 $0 $0 $4,703 $11,700
Electricity 16-4246-281 $0 $0 $3,749 $12,000
Communications Maint 16-4246-286 $0 $0 $606 $2,400
Water Service 16-4246-287 $0 $0 $1,118 $4,800
Special Depart Supp 16-4246-450 $0 $0 $1,340 $41,000
Armory/Safety Equip & Supplies 16-4246-451 $0 $0 $705 $1,000 Contracts 16-4246-630 $0 $0 $21,529 $21,600
Total Operations and Maintenance: $0 $0 $44,227 $114,000 Total OHV Ground Operations - G22: $0 $0 $169,057 $481,700 Total Expenditures: $532,975 $481,437 $291,322 $963,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 54
112 March 14, 2023
PS Police Fund
Summary
The City of California City is projecting $3.76M of revenue in FY2023, which represents a 3% increase over the prior year.
Budgeted expenditures are projected to decrease by 10.1% or $457.12K to $4.09M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
$5M
Revenue by Fund
2023 Revenue by Fund
Police Services (89.5%)
Public Safety (1/2 Cent Sales) (6.5%)
Supplemental Law (COPS) (4%)
City of California City | Budget Book 2023 Page 55
113 March 14, 2023
Budgeted and Historical 2023 Revenue by Fund
Millions
Measure L AB 109 Fund Supplemental Law (COPS)
Public Safety (1/2 Cent Sales) Police Services
FY2021FY2022FY2023
0 1
2 3
4 5
City of California City | Budget Book 2023 Page 56
114 March 14, 2023
Police Services $4,371,103 $3,785,053 $1,591,382 $3,367,500 Measure L $6,730 $1,213 $434 $0
Supplemental Law (COPS) $156,727 $161,285 $129,086 $150,000 Public Safety (1/2 Cent Sales) $187,301 $239,624 $86,666 $246,000 AB 109 Fund $0 $1,558 $0 $0
Total: $4,721,860 $4,188,733 $1,807,568 $3,763,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Revenues by Source
Revenue Source
Taxes
Measure A (2012) 18-3110 $422,335 $363,139 $46,213 $200,000 Measure C (2018) 18-3112 $3,234,887 $3,254,168 $1,434,907 $3,000,000 Public Safety Meas-C Reserves 18-3113 $8,065 $0 $0 $0
Total Taxes: $3,665,288 $3,617,308 $1,481,120 $3,200,000 Licenses & Permits
Livescan Fees 18-3219 $1,793 $4,544 $2,634 $9,000
Evidence Fees (PD) 18-3222 $37,121 $11,802 -$1,632 $0
Animal License Fees 18-3225 $21,167 $21,103 $7,758 $22,500 Total Licenses & Permits: $60,081 $37,449 $8,760 $31,500 Intergovernmental
Coronavirus Relief Fund 18-3330 $87,424 $0 $0 $0
Xfer Cannabis Tax Revenue In 18-3331 $484,604 $0 $0 $0
COPS Fast Grant 25-3341 $156,727 $161,285 $129,086 $150,000 1/2 Cent Sales Tax 26-3354 $187,301 $239,624 $86,666 $246,000 AB 109 28-3320 $0 $1,558 $0 $0
Total Intergovernmental: $916,056 $402,466 $215,752 $396,000 Service Charges and Fees
Animal Shelter Fees 18-3432 $12,290 $13,475 $3,860 $15,000 Spay/Neuter Fees 18-3433 $13,940 $16,050 $4,345 $17,000 Rabies Vaccination 18-3434 $3,175 $3,500 $1,015 $4,000
Total Service Charges and Fees: $29,405 $33,025 $9,220 $36,000 Miscellaneous Revenues
Police Grants 18-3680 $0 $0 $10,000 $10,000
Reimb of State Mandated Costs 18-3687 $12,913 $14,097 $9,568 $6,000 Post Reimbursement 18-3690 $0 $0 $2,448 $0
Miscellaneous Revenue 18-3691 $10,800 $5,154 $3,549 $7,000 Animal Shelter Donations 18-3694 $1,281 $1,977 $1,768 $0 Holiday Public Safety Donation 18-3696 $2,925 -$951 $1,500 $0 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 57
115 March 14, 2023
Investment Earnings 23-3612 $26 $14 $0 $0
Total Miscellaneous Revenues: $27,945 $20,292 $28,833 $23,000 Transfer
Insurance Proceeds 18-3871 $0 $47,694 $47,749 $45,000
Total Transfer: $0 $47,694 $47,749 $45,000
Miscellaneous Proceeds
Police Range Rental Fees 18-3975 $16,382 $29,300 $15,700 $32,000 Total Miscellaneous Proceeds: $16,382 $29,300 $15,700 $32,000 Special Tax
Special Tax - Measure L 23-3411 $6,703 $1,199 $434 $0
Total Special Tax: $6,703 $1,199 $434 $0
Total Revenue Source: $4,721,860 $4,188,733 $1,807,568 $3,763,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
Budgeted Expenditures by Function
Police Enforcement (62.4%) Police Dispatch (11.4%)
Public Safety Augmentation (10.2%)
Supplemental Law (COPS) (7.5%)
Police Animal Control (4.8%)
Supplemental Law Enforcement
(SLESF) (3.8%)
Supplemental Law Enforcement
City of California City | Budget Book 2023 Page 58
116 March 14, 2023
Budgeted and Historical Expenditures by Function
Millions
Public Safety - AB 109
Supplemental Law Enforcement (SLESF)
Police Animal Control
Supplemental Law (COPS)
Public Safety Augmentation
Police Dispatch
Police Enforcement
FY2021FY2022FY2023
$-1
$0
$1
$2
$3
$4
$5
Expenditures
Police Enforcement
Personnel Services
Regular Salaries 18-4212-110 $1,294,149 $1,609,139 $684,154 $1,470,000 Straight Overtime 18-4212-111 $45,266 $83,578 $39,425 $84,000 Premium Overtime 18-4212-112 $157,329 $187,081 $103,143 $190,000 Temporary/Part Time 18-4212-120 $0 $122 $0 $0
Cash-In-Lieu 18-4212-128 $128,202 $10,450 $3,644 $11,000 Recruiting 18-4212-130 $18,959 $400 $17,837 $22,000
Employment Fees 18-4212-131 $788 $213 $0 $600
Medicare 18-4212-132 $40,067 $30,092 $12,909 $22,000
Cafeteria Plan 18-4212-133 $270,373 $364,192 $138,348 $292,000 Retirement 18-4212-134 $168,935 $257,312 $103,645 $230,000 Unemployment Ins 18-4212-135 $7,340 $6,398 $546 $5,000
Worker's Comp 18-4212-136 $127,768 $132,379 $0 $135,000 PERS Unfunded Liability 18-4212-137 $194,798 $301,091 $0 $304,000 Uniforms 18-4212-140 $14,424 $21,675 $12,799 $18,500
Vacation/Sick Buy Back 18-4212-150 $58,877 $83,140 $26,937 $50,000 COVID-19 18-4212-170 $23,680 $7,485 $3,409 $0
Total Personnel Services: $2,550,955 $3,094,747 $1,146,796 $2,834,100 Operations and Maintenance
Subscr/Books/Dues 18-4212-210 $4,701 $5,736 $3,563 $3,000 Travel/Lodging/Reg 18-4212-230 $7,670 $11,114 $4,312 $12,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 59
117 March 14, 2023
Entertainment/Special Events 18-4212-235 $1,419 $1,451 $553 $800 Office Supplies 18-4212-241 $5,849 $6,376 $3,314 $5,000 Postage and Shipping 18-4212-245 $866 $1,111 $641 $1,200 Other/Office Equipment 18-4212-250 $480 $693 $201 $500
Veh Operation/Maint 18-4212-254 $47,306 $38,734 $15,021 $30,000 RSI Fuel 18-4212-255 $53,687 $67,304 $29,504 $67,000
Bldg Operation/Maint 18-4212-270 $10,592 $7,599 $8,477 $14,000 Electricity 18-4212-281 $58,679 $56,511 $45,889 $100,000 Gas 18-4212-282 $5,064 $7,218 $857 $7,200
Telephone - Cell 18-4212-283 $20,330 $12,273 $0 $0
Telephone - Land 18-4212-284 $7,660 $7,453 $9,863 $22,000 Communications Maint 18-4212-286 $5,005 $5,615 $14,578 $25,000 Water Service 18-4212-287 $13,240 $13,200 $0 $11,000
Sewer Services 18-4212-288 $222 $101 $0 $200
Professional Services 18-4212-310 $60,769 $78,069 $614 $60,000 Legal Services 18-4212-311 $47,425 $40,129 $532 $500
Litigation 18-4212-313 $4,334 $10,787 $0 $7,500
Training 18-4212-330 $0 $7,353 $895 $10,000
Special Depart Supp 18-4212-450 $2,401 $1,266 $401 $1,500 Armory/Safety Equip & Supplies 18-4212-451 $37,398 $16,059 $10,054 $17,000 Chemicals/EMS Med Supp & Sup 18-4212-480 $981 $1,095 $573 $1,100 Holiday with Public Safety 18-4212-490 $1,827 $0 $0 $1,000 Liability Insurance 18-4212-510 $121,882 $95,721 $0 $98,000 Licenses & Permits 18-4212-610 $515 $535 $0 $550
Claims 18-4212-621 $0 $462 $54 $500
Software Contract 18-4212-629 $1,490 $375 $263 $400
Contracts 18-4212-630 $58,998 $166,237 $63,065 $181,700 Legal Settlement 18-4212-680 $12,318 $0 -$6,000 $0
Operating Transfers In 18-4212-905 -$72,808 -$907,200 $0 -$984,600 PS Crime Stopper Reward 18-4212-911 $0 $0 $0 $25,000
Miscellaneous Expense 18-4212-999 $0 $10,099 $0 $0
Total Operations and Maintenance: $520,298 -$236,525 $207,222 -$280,950 Capital Outlay
Purchase of Equipment 18-4212-740 $14,333 $2,852 $10,784 $0 Vehicle Purchase 18-4212-745 $106,700 $22,444 $0 $0
Total Capital Outlay: $121,034 $25,296 $10,784 $0
Total Police Enforcement: $3,192,287 $2,883,518 $1,364,802 $2,553,150 Supplemental Law Enforcement (SLESF)
Personnel Services
Regular Salaries 18-4213-110 $79,588 $82,238 $41,860 $89,500 Straight Overtime 18-4213-111 $0 $0 $140 $300
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 60
118 March 14, 2023
Premium Overtime 18-4213-112 $29 $0 $0 $0
Medicare 18-4213-132 $2,609 $1,709 $857 $1,300
Cafeteria Plan 18-4213-133 $33,300 $37,500 $18,000 $36,000 Retirement 18-4213-134 $6,220 $6,346 $3,234 $6,400
Unemployment Ins 18-4213-135 $575 $546 $0 $600
Worker's Comp 18-4213-136 $749 $709 $0 $500
PERS Unfunded Liability 18-4213-137 $7,173 $438 $0 $500 Uniforms 18-4213-140 $1,200 $1,200 $1,200 $1,200
Vacation/Sick Buy Back 18-4213-150 $0 $1,340 $0 $1,400
COVID-19 18-4213-170 $2,029 $1,440 $640 $0
Total Personnel Services: $133,473 $133,467 $65,932 $137,700 Operations and Maintenance
Subscr/Books/Dues 18-4213-210 $309 $150 $50 $200
Travel/Lodging/Reg 18-4213-230 $0 $0 $0 $200
Entertainment/Special Events 18-4213-235 $0 $830 $0 $0
Office Supplies 18-4213-241 $963 $848 $29 $500
Office Equip Lease Expense 18-4213-242 $5,857 $5,098 $2,255 $5,400 Postage and Shipping 18-4213-245 $0 $92 $0 $100
Other/Office Equipment 18-4213-250 $751 $1,381 $0 $500
Professional Services 18-4213-310 $476 $1,024 $497 $1,000 Training 18-4213-330 $250 $0 $30 $500
Licenses & Permits 18-4213-610 $0 $0 $3,150 $6,500
Livescan Fees 18-4213-620 $1,775 $2,417 $1,518 $2,500
Contracts 18-4213-630 $6,300 $9,192 $0 $0
Total Operations and Maintenance: $16,681 $21,032 $7,530 $17,400 Total Supplemental Law Enforcement (SLESF): $150,154 $154,499 $73,461 $155,100 Supplemental Law (COPS)
Operations and Maintenance
Liability Insurance 25-4213-510 $0 $0 $0 $0
Operating Transfers out 25-4213-904 $0 $512,850 $0 $305,750 Total Operations and Maintenance: $0 $512,850 $0 $305,750 Total Supplemental Law (COPS): $0 $512,850 $0 $305,750
Public Safety Augmentation
Personnel Services
Regular Salaries 26-4214-110 $67,098 $59,121 $23,720 $63,000 Premium Overtime 26-4214-112 $1,273 $3,283 $1,139 $3,000 Temporary/Part Time 26-4214-120 $0 $1,251 $715 $0
Medicare 26-4214-132 $1,522 $949 $371 $1,000
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 61
119 March 14, 2023
Unemployment Ins 26-4214-135 $300 $273 $0 $300
Worker's Comp 26-4214-136 $5,126 $0 $0 $0
COVID-19 26-4214-170 $150 $1,787 $0 $0
Total Personnel Services: $75,468 $66,663 $25,944 $67,300 Operations and Maintenance
Subscr/Books/Dues 26-4214-210 $51 $0 $0 $0
Travel/Lodging/Reg 26-4214-230 $800 $257 $0 $1,000
Office Supplies 26-4214-241 $61 $0 $0 $0
Veh Operation/Maint 26-4214-254 $96,975 $0 $0 $0
Special Depart Supp 26-4214-450 $0 $0 $3,000 $4,700
Operating Transfers out 26-4214-904 $0 $287,500 $0 $343,650 Operating Transfers In 26-4214-905 -$150 $0 $0 $0
Total Operations and Maintenance: $97,738 $287,757 $3,000 $349,350 Total Public Safety Augmentation: $173,206 $354,421 $28,944 $416,650 Police Dispatch
Personnel Services
Regular Salaries 18-4215-110 $255,586 $296,024 $119,451 $314,000 Straight Overtime 18-4215-111 $6,245 $6,882 $3,954 $7,000 Premium Overtime 18-4215-112 $29,138 $25,611 $19,542 $10,000 Recruiting 18-4215-130 $5,061 $0 $0 $0
Medicare 18-4215-132 $6,949 $5,307 $2,410 $5,000
Cafeteria Plan 18-4215-133 $59,267 $74,359 $32,849 $75,000 Retirement 18-4215-134 $20,370 $27,693 $11,456 $25,000
Unemployment Ins 18-4215-135 $1,726 $1,638 $0 $1,700
Worker's Comp 18-4215-136 $2,462 $2,285 $0 $2,500
PERS Unfunded Liability 18-4215-137 $23,489 $1,275 $0 $1,500 Uniforms 18-4215-140 $2,400 $3,000 $3,000 $3,600
Vacation/Sick Buy Back 18-4215-150 $1,509 $12,080 $5,305 $4,500 COVID-19 18-4215-170 $977 $4,034 $3,198 $0
Total Personnel Services: $415,180 $460,188 $201,165 $449,800 Operations and Maintenance
Travel/Lodging/Reg 18-4215-230 $0 $0 $0 $600
Entertainment/Special Events 18-4215-235 $406 $304 $0 $0 Office Supplies 18-4215-241 $511 $514 $0 $0
Computer Purchase/Repair 18-4215-243 $4,291 $0 $0 $0
Other/Office Equipment 18-4215-250 $184 $0 $536 $800
Telephone - Land 18-4215-284 $8,152 $4,290 $2,299 $6,600 Communications Maint 18-4215-286 $1,359 $4,761 $2,369 $5,900 Special Depart Supp 18-4215-450 $218 $0 $0 $0
Licenses & Permits 18-4215-610 $0 $0 $0 $1,000
Contracts 18-4215-630 $5,202 $1,000 $0 $0
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 62
120 March 14, 2023
Total Operations and Maintenance: $20,323 $10,868 $5,204 $14,900 Total Police Dispatch: $435,503 $471,057 $206,368 $464,700 Police Animal Control
Personnel Services
Regular Salaries 18-4217-110 $54,320 $56,746 $28,964 $61,500 Straight Overtime 18-4217-111 $800 $1,406 $506 $1,000
Premium Overtime 18-4217-112 $1,072 $1,933 $1,097 $2,000 Temporary/Part Time 18-4217-120 $19,756 $17,067 $9,323 $16,000 Medicare 18-4217-132 $1,997 $1,115 $565 $1,200
Cafeteria Plan 18-4217-133 $12,600 $12,600 $6,300 $12,600 Retirement 18-4217-134 $4,414 $5,707 $2,914 $5,600
Unemployment Ins 18-4217-135 $565 $546 $0 $550
Worker's Comp 18-4217-136 $14,570 $10,581 $0 $12,000
PERS Unfunded Liability 18-4217-137 $5,090 $276 $0 $400 Uniforms 18-4217-140 $600 $0 $600 $600
Total Personnel Services: $115,783 $107,976 $50,268 $113,450 Operations and Maintenance
Subscr/Books/Dues 18-4217-210 $0 $48 $0 $100
Office Supplies 18-4217-241 $1,226 $883 $32 $1,000
Other/Office Equipment 18-4217-250 $0 $38 $0 $0
Veh Operation/Maint 18-4217-254 $115 -$53 $193 $500
RSI Fuel 18-4217-255 $1,818 $2,708 $1,301 $3,500
Bldg Operation/Maint 18-4217-270 $1,898 $2,978 $158 $2,000 Electricity 18-4217-281 $12,486 $10,631 $10,297 $25,000 Gas 18-4217-282 $2,153 $2,693 $297 $2,500
Telephone - Cell 18-4217-283 $0 $40 $0 $0
Telephone - Land 18-4217-284 $1,268 $828 $576 $1,000
Communications Maint 18-4217-286 $660 $880 $462 $1,000
Water Service 18-4217-287 $3,096 $3,187 $1,528 $3,300
Sewer Services 18-4217-288 $2,629 $2,727 $1,264 $2,800
Professional Services 18-4217-310 $17,186 $23,315 $7,149 $36,000 Contracts 18-4217-630 $1,783 $2,115 $1,192 $2,400
Grant Expenses 18-4217-650 $0 $0 $2,568 $0
Total Operations and Maintenance: $46,319 $53,019 $27,017 $81,100 Total Police Animal Control: $162,103 $160,996 $77,285 $194,550 Public Safety - AB 109
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 63
121 March 14, 2023
Personnel Services
Premium Overtime 28-4221-112 $0 $0 $536 $0
Medicare 28-4221-132 $0 $0 $8 $0
Total Personnel Services: $0 $0 $544 $0
Operations and Maintenance
Operating Transfers out 28-4221-904 $0 $106,850 $0 $0
Total Operations and Maintenance: $0 $106,850 $0 $0
Total Public Safety - AB 109: $0 $106,850 $544 $0
Total Expenditures: $4,113,253 $4,644,189 $1,751,405 $4,089,900 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 64
122 March 14, 2023
PS Fire Fund
Summary
The City of California City is projecting $3.42M of revenue in FY2023, which represents a 1.2% increase over the prior year.
Budgeted expenditures are projected to decrease by 11.7% or $444.27K to $3.36M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
$5M
Revenues by Source
Revenue Source
Taxes
Measure A (2012) 19-3110 $346,132 $297,402 $37,839 $200,000 Measure C (2018) 19-3112 $3,234,980 $3,254,189 $1,434,907 $3,000,000 Public Safety Meas-C Reserves 19-3113 -$19,690 $0 $0 $0 Total Taxes: $3,561,422 $3,551,591 $1,472,746 $3,200,000 Intergovernmental
Coronavirus Relief Fund 19-3330 $87,424 $0 $0 $0
Xfer Cannabis Tax Revenue In 19-3331 $484,604 $0 $0 $0
Total Intergovernmental: $572,028 $0 $0 $0
Service Charges and Fees
Plan Review Fees/CFC Cites 19-3410 $22,400 $50 $0 $20,000 Total Service Charges and Fees: $22,400 $50 $0 $20,000
Fines and Forfeitures
Code Enforcement Citations 19-3523 $35,680 $58,210 $13,250 $60,000 Total Fines and Forfeitures: $35,680 $58,210 $13,250 $60,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 65
123 March 14, 2023
Miscellaneous Revenues
Fire Supplies Cost Recovery 19-3617 $6,239 $348 $0 $500 Fire Donations 19-3627 $0 $11,519 $0 $0
Fire Inspection Fees 19-3641 $80,945 $77,380 $51,155 $85,000 Fire Grants 19-3680 $0 $15,000 $0 $0
Miscellaneous Revenue 19-3691 $2,264 $8,740 $1,239 $3,000 Reimbursement -Fire Services 19-3695 $21,513 $75,633 $0 $50,000 Total Miscellaneous Revenues: $110,961 $188,620 $52,394 $138,500 Total Revenue Source: $4,302,491 $3,798,471 $1,538,390 $3,418,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Fire Code Enforce
Fire Suppression
FY2021FY2022FY2023
$0
$1
$2
$3
$4
Expenditures
Fire Code Enforce
Personnel Services
Regular Salaries 19-4216-110 $101,152 $116,390 $59,980 $125,000 Straight Overtime 19-4216-111 $719 $1,362 $0 $1,000
Premium Overtime 19-4216-112 $0 $0 $86 $200
Cash-In-Lieu 19-4216-128 $168 $0 $28 $100
Medicare 19-4216-132 $3,182 $2,047 $1,011 $2,200
Cafeteria Plan 19-4216-133 $29,400 $29,400 $14,700 $30,000 Retirement 19-4216-134 $12,601 $13,985 $7,078 $14,000
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 66
124 March 14, 2023
Unemployment Ins 19-4216-135 $564 $546 $0 $600
Worker's Comp 19-4216-136 $5,548 $5,947 $0 $6,600
PERS Unfunded Liability 19-4216-137 $14,530 $45,379 $0 $48,000 Uniforms 19-4216-140 $1,200 $1,200 $1,200 $1,200
Vacation/Sick Buy Back 19-4216-150 $0 $2,608 $231 $1,000 COVID-19 19-4216-170 $2,241 $1,046 $0 $0
Total Personnel Services: $171,305 $219,910 $84,314 $229,900 Operations and Maintenance
Subscr/Books/Dues 19-4216-210 $947 $1,098 $781 $1,200
Advertising 19-4216-220 $0 $428 $0 $1,000
Travel/Lodging/Reg 19-4216-230 $0 $0 $173 $400
Office Supplies 19-4216-241 $0 $536 $0 $200
Postage and Shipping 19-4216-245 $0 $0 $0 $100
Other/Office Equipment 19-4216-250 $0 $268 $0 $500
Veh Operation/Maint 19-4216-254 $477 $2,829 $2,984 $3,000 RSI Fuel 19-4216-255 $2,538 $3,285 $2,336 $3,500
Telephone - Cell 19-4216-283 $1,628 $908 $0 $0
Telephone - Land 19-4216-284 $0 $0 $302 $1,200
Communications Maint 19-4216-286 $0 $608 $456 $700
Professional Services 19-4216-310 $6,985 $13,753 $3,886 $16,000 Legal Services 19-4216-311 $5,863 $12,970 $963 $15,000
Training 19-4216-330 $0 $0 $0 $1,000
Software Contract 19-4216-629 $400 $375 $263 $500
Other Contracts 19-4216-630 $3,809 $3,809 $0 $4,000
Total Operations and Maintenance: $22,646 $40,866 $12,143 $48,300 Total Fire Code Enforce: $193,952 $260,777 $96,457 $278,200 Fire Suppression
Personnel Services
Regular Salaries 19-4222-110 $1,190,345 $1,120,924 $587,488 $1,282,000 Straight Overtime 19-4222-111 $34,304 $30,228 $12,542 $35,000 Premium Overtime 19-4222-112 $316,863 $292,997 $111,457 $150,000 Cash-In-Lieu 19-4222-128 $90,715 $28,144 $8,014 $22,000 Recruiting 19-4222-130 $49 $3,838 $1,078 $1,000
Employment Fees 19-4222-131 $0 $0 $0 $10,000
Medicare 19-4222-132 $37,242 $22,189 $11,134 $21,000
Cafeteria Plan 19-4222-133 $198,026 $195,801 $94,997 $211,000 Retirement 19-4222-134 $200,265 $171,329 $87,469 $210,000 Unemployment Ins 19-4222-135 $5,285 $4,869 $273 $4,500
Worker's Comp 19-4222-136 $124,232 $135,678 $0 $137,000 PERS Unfunded Liability 19-4222-137 $230,924 $344,214 $0 $347,000 Uniforms 19-4222-140 $18,200 $21,000 $16,800 $18,200
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 67
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Vacation/Sick Buy Back 19-4222-150 $30,031 $44,613 $60,550 $61,000 COVID-19 19-4222-170 $10,761 $246 $0 $0
Total Personnel Services: $2,487,242 $2,416,069 $991,803 $2,509,700 Operations and Maintenance
Subscr/Books/Dues 19-4222-210 $5,232 $7,662 $5,414 $8,000 Advertising 19-4222-220 $0 $0 $0 $500
Travel/Lodging/Reg 19-4222-230 $1,824 $6,032 $8,442 $9,000 Entertainment/Special Events 19-4222-235 $59 $284 $0 $500 Office Supplies 19-4222-241 $753 $790 $2,154 $1,000
Postage and Shipping 19-4222-245 $250 $57 $36 $300
Other/Office Equipment 19-4222-250 $0 $729 $774 $500
Veh Operation/Maint 19-4222-254 $34,140 $26,703 $37,854 $35,000 RSI Fuel 19-4222-255 $24,449 $30,410 $19,710 $33,000
Equipment Operation/Maint 19-4222-256 $0 $90 $2,519 $5,000 Bldg Operation/Maint 19-4222-270 $6,561 $9,605 $12,349 $11,000 Electricity 19-4222-281 $17,921 $15,489 $15,005 $33,000 Gas 19-4222-282 $2,681 $4,624 $754 $5,000
Telephone - Cell 19-4222-283 $7,944 $3,778 $0 $0
Telephone - Land 19-4222-284 $6,265 $5,854 $4,991 $11,000 Communications Maint 19-4222-286 $3,536 $7,584 $8,033 $7,700 Water Service 19-4222-287 $3,259 $3,240 $1,620 $3,500
Sewer Services 19-4222-288 $464 $395 $216 $600
Professional Services 19-4222-310 $96,573 $81,806 $17,558 $90,000 Legal Services 19-4222-311 $6,879 $972 $0 $2,500
Litigation 19-4222-313 $276 $0 $0 $1,000
Training 19-4222-330 $12,445 $4,384 $4,154 $9,000
Fire Prevention 19-4222-351 $475 $0 $805 $3,000
Special Depart Supp 19-4222-450 $223 $193 $217 $200
Armory/Safety Equip & Supplies 19-4222-451 $7,036 $26,900 $21,092 $35,000 Chemicals/EMS Med Supp & Sup 19-4222-480 $34,700 $27,570 $22,673 $30,000 Liability Insurance 19-4222-510 $89,608 $113,932 $4,530 $116,000 Licenses & Permits 19-4222-610 $124 $281 $295 $300
Contracts 19-4222-630 $29,564 $67,277 $28,509 $81,000
Grant Expenses 19-4222-650 $0 $0 $14,056 $0
Operating Transfers In 19-4222-905 -$23,890 $0 $0 $0
Miscellaneous Expense 19-4222-999 $0 $0 $0 $2,000
Total Operations and Maintenance: $369,351 $446,641 $233,760 $534,600 Capital Outlay
Purchase of Equipment 19-4222-740 $44,314 $16,392 $0 $36,000 Total Capital Outlay: $44,314 $16,392 $0 $36,000
Debt Service
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 68
126 March 14, 2023
Loan Payment 19-4222-810 $198,474 $198,474 -$79 $0
Total Debt Service: $198,474 $198,474 -$79 $0
Total Fire Suppression: $3,099,381 $3,077,575 $1,225,484 $3,080,300 Total Expenditures: $3,293,333 $3,338,352 $1,321,940 $3,358,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 69
127 March 14, 2023
Housing Fund
Summary
The City of California City is projecting $557.5K of revenue in FY2023, which represents a 2.8% decrease over the prior year.
Budgeted expenditures are projected to increase by 5.9% or $28.39K to $508.6K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
$800K
Revenues by Source
Revenue Source
Miscellaneous Revenues
Investment Earnings 74-3612 $172 $0 $0 $0
Rental Income 74-3624 $331,912 $706,377 $165,401 $360,000 Storage/Utilities Income 74-3625 $17,850 $3,732 $0 $0
Internet Program Income 74-3628 $15,575 $3,575 $0 $0
Miscellaneous Revenue 74-3691 $2,316 $270 $0 $500
ROPS Housing Authority 74-3693 $0 $0 $0 $197,000
Total Miscellaneous Revenues: $367,824 $713,954 $165,401 $557,500 Total Revenue Source: $367,824 $713,954 $165,401 $557,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
City of California City | Budget Book 2023 Page 70
128 March 14, 2023
Budgeted and Historical Expenditures by Function
Millions
Housing Corporation
FY2021FY2022FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expenditures
Housing Corporation
Personnel Services
Regular Salaries 74-4632-110 $126,415 $74,178 $25,553 $54,000 Premium Overtime 74-4632-112 $386 $2,588 $4,432 $9,000
Cash-In-Lieu 74-4632-128 $653 $40 $40 $300
Medicare 74-4632-132 $3,416 $1,544 $453 $900
Cafeteria Plan 74-4632-133 $29,400 $15,900 $5,700 $11,500 Retirement 74-4632-134 $15,112 $7,021 $1,945 $4,000
Unemployment Ins 74-4632-135 $588 $273 $0 $300
Worker's Comp 74-4632-136 $7,390 $3,685 $0 $2,000
PERS Unfunded Liability 74-4632-137 $33,846 $53,016 $0 $25,000 Uniforms 74-4632-140 $400 $0 $0 $0
Vacation/Sick Buy Back 74-4632-150 $0 $23,094 $0 $2,000 COVID-19 74-4632-170 $838 $0 $0 $0
Total Personnel Services: $218,443 $181,339 $38,123 $109,000 Operations and Maintenance
Travel/Lodging/Reg 74-4632-230 $1,402 $0 $0 $1,000
Office Supplies 74-4632-241 $1,230 $0 $0 $600
Computer Purchase/Repair 74-4632-243 $50 $0 $0 $0
Janitorial Supplies 74-4632-244 $134 $67 $766 $1,500
Veh Operation/Maint 74-4632-254 $843 $0 $0 $0
Equipment Operation/Maint 74-4632-256 $643 $0 $0 $0
Bldg Operation/Maint 74-4632-270 $33,948 $9,194 $4,990 $20,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 71
129 March 14, 2023
Electricity 74-4632-281 $6,804 $6,121 $5,366 $13,000
Gas 74-4632-282 $2,102 $3,192 $1,886 $6,000
Telephone - Land 74-4632-284 $926 $11,744 $700 $1,400
Communications Maint 74-4632-286 $42,041 $51,009 $31,518 $62,000 Water Service 74-4632-287 $13,276 $14,250 $9,131 $19,000 Sewer Services 74-4632-288 $14,964 $11,520 $7,173 $15,000 Professional Services 74-4632-310 $25,491 $11,622 $0 $15,000 Maintenance Supplies 74-4632-450 $60 $7 $0 $0
Armory/Safety Equip & Supplies 74-4632-451 $200 $0 $200 $200 Dial-A-Ride Transportation 74-4632-460 $327 $0 $122 $1,300 Liability Insurance 74-4632-510 $10,522 $8,372 $0 $5,000 Licenses & Permits 74-4632-614 $1,102 $1,315 $0 $120,000 Miscellaneous Services 74-4632-620 $7,800 $5,700 $3,600 $3,600 Contracts 74-4632-630 $43,701 $47,769 $29,989 $64,000
Tenant Reimbursement - Service 74-4632-634 -$871 -$75 $0 $0 Transfers Expenses In 74-4632-903 $5,128 $29,908 $0 $41,000 Operating Transfers In 74-4632-905 -$838 $0 $0 $0
Total Operations and Maintenance: $210,985 $211,715 $95,440 $389,600 Capital Outlay
Improvements 74-4632-730 $14,118 $4,314 $0 $5,000
Purchase of Equipment 74-4632-740 $0 $1,405 $1,175 $5,000 Total Capital Outlay: $14,118 $5,720 $1,175 $10,000
Total Housing Corporation: $443,546 $398,773 $134,739 $508,600 Total Expenditures: $443,546 $398,773 $134,739 $508,600 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 72
130 March 14, 2023
Aspen Mall
Summary
The City of California City is projecting $31.9K of revenue in FY2023, which represents a 20.4% increase over the prior year.
Budgeted expenditures are projected to decrease by 66.7% or $63.01K to $31.45K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$25K
$50K
$75K
$100K
Revenues by Source
Revenue Source
Service Charges and Fees
Assessments 71-3445 $23,892 $42,029 $14,728 $31,600
Total Service Charges and Fees: $23,892 $42,029 $14,728 $31,600 Miscellaneous Revenues
Investment Earnings 71-3612 $1,086 $282 $0 $300
Total Miscellaneous Revenues: $1,086 $282 $0 $300
Total Revenue Source: $24,978 $42,311 $14,728 $31,900
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
City of California City | Budget Book 2023 Page 73
131 March 14, 2023
Budgeted and Historical Expenditures by Function
Millions
AMMDA
FY2021FY2022FY2023
$0
$0.005
$0.01
$0.015
$0.02
$0.025
$0.03
$0.035
Expenditures
AMMDA
Personnel Services
Regular Salaries 71-7111-110 $52 $1,202 $0 $0
Temporary/Part Time 71-7111-120 $0 $2,996 $52 $0
Retirement 71-7111-134 $4 $323 $4 $0
PERS Unfunded Liability 71-7111-137 $9 $0 $0 $0
Total Personnel Services: $66 $4,521 $56 $0
Operations and Maintenance
Electricity 71-7111-281 $16,278 $16,338 $8,436 $17,300
Water Service 71-7111-287 $3,259 $3,240 $1,620 $3,100
Legal Services 71-7111-311 $149 $0 $0 $0
Contracts 71-7111-630 $3,028 $3,086 $3,270 $5,400
Transfers Expenses In 71-7111-903 $0 $0 $0 $5,650
Operating Transfers In 71-7111-905 -$14,083 $0 $0 $0
Total Operations and Maintenance: $8,632 $22,664 $13,326 $31,450 Total AMMDA: $8,697 $27,185 $13,383 $31,450
Total Expenditures: $8,697 $27,185 $13,383 $31,450
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 74
132 March 14, 2023
Street Fund
Summary
The City of California City is projecting $1.09M of revenue in FY2023, which represents a 19.9% decrease over the prior year.
Budgeted expenditures are projected to decrease by 34.5% or $545.79K to $1.04M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
Revenue by Fund
City of California City | Budget Book 2023 Page 75
133 March 14, 2023
Street Fund $667,243 $654,012 $285,746 $1,093,500
Street Capital Projects Fund $313,266 $94,567 $39,309 $0 Total: $980,509 $748,579 $325,055 $1,093,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Revenues by Source
Revenue Source
Service Charges and Fees
Engineering Fees 27-3418 $0 $48 $0 $0
Total Service Charges and Fees: $0 $48 $0 $0
Miscellaneous Revenues
Investment Earnings 27-3612 $331 $0 $0 $500
Miscellaneous Revenue 27-3691 $3,613 $4,769 $0 $1,000
AC Repair Fees 27-3693 $0 $2,738 $8,500 $15,000
Total Miscellaneous Revenues: $3,945 $7,507 $8,500 $16,500 Transfer
Special Tax Trfr for Streets 27-3814 $19,290 $9,517 $940 $9,000 Total Transfer: $19,290 $9,517 $940 $9,000
Gas Tax Revenue
Gas Tax-2103 27-3352 $94,478 $112,054 $57,530 $105,000
RMRA State Gas Tax 27-3353 $262,524 $311,336 $110,573 $273,000 Gas Tax-2105 27-3356 $72,145 $78,747 $36,301 $74,000
Gas Tax-2106 27-3357 $33,410 $37,579 $17,396 $35,000
Gas Tax-2107 27-3358 $100,625 $97,225 $54,506 $101,000
Article 8 Funds (LTF) 27-3359 $80,824 $0 $0 $480,000
Total Gas Tax Revenue: $644,008 $636,941 $276,306 $1,068,000 Capital Project Funding
CML-College Station 5399-022 94-3318 $0 $15,444 $0 $0
HSIPSL - 5399 94-3322 $0 $45,620 -$360 $0
RSTPL 5399 94-3326 $313,266 $33,503 $39,669 $0
Total Capital Project Funding: $313,266 $94,567 $39,309 $0 Total Revenue Source: $980,509 $748,579 $325,055 $1,093,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 76
134 March 14, 2023
Expenditures by Function
Budgeted Expenditures by Function
Streets Maintenance (100%)
Budgeted and Historical Expenditures by Function
Millions
Streets SDI
Public Works Fleet
Streets Capital Projects
Streets Maintenance
FY2021FY2022FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expenditures
Streets Maintenance
Personnel Services
Regular Salaries 27-4411-110 $214,472 $205,335 $94,010 $209,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 77
135 March 14, 2023
Straight Overtime 27-4411-111 $0 $0 $0 $200
Premium Overtime 27-4411-112 $4,158 $4,460 $5,288 $13,000 Temporary/Part Time 27-4411-120 $0 $0 $637 $0
Cash-In-Lieu 27-4411-128 $596 $43 $0 $500
Recruiting 27-4411-130 $888 $920 $610 $500
Employment Fees 27-4411-131 $601 $128 $165 $500
Medicare 27-4411-132 $6,519 $3,148 $1,674 $3,000
Cafeteria Plan 27-4411-133 $67,225 $68,222 $30,977 $64,000 Retirement 27-4411-134 $28,022 $22,762 $8,806 $15,200
Unemployment Ins 27-4411-135 $1,621 $1,738 $193 $1,400
Worker's Comp 27-4411-136 $31,637 $31,550 $0 $34,000
PERS Unfunded Liability 27-4411-137 $62,761 $107,123 $0 $109,000 Uniforms 27-4411-140 $37 $321 $448 $500
Vacation/Sick Buy Back 27-4411-150 $27,000 $2,198 $14,675 $15,000 COVID-19 27-4411-170 $3,435 $0 $157 $0
Total Personnel Services: $448,972 $447,948 $157,638 $465,800 Operations and Maintenance
Subscr/Books/Dues 27-4411-210 $1,000 $1,112 $0 $2,500
Advertising 27-4411-220 $2,644 $0 $3,281 $4,000
Travel/Lodging/Reg 27-4411-230 $305 $0 $0 $500
Equipment Rental 27-4411-240 $0 $0 $847 $1,000
Office Supplies 27-4411-241 $0 $623 $35 $1,000
Office Equip Lease Expense 27-4411-242 $540 $0 $0 $0
Janitorial Supplies 27-4411-244 $0 $154 $0 $800
Veh Operation/Maint 27-4411-254 $8,639 $4,176 $4,957 $10,000 RSI Fuel 27-4411-255 $16,514 $22,132 $15,165 $34,000
Equipment Operation/Maint 27-4411-256 $8,989 $6,769 $1,358 $10,000 Hand Tools 27-4411-257 $239 $749 $2,034 $1,200
Bldg Operation/Maint 27-4411-270 $589 $141 $1,040 $500
Electricity 27-4411-281 $102,782 $93,364 $45,468 $96,000 Telephone - Cell 27-4411-283 $289 $0 $0 $0
Propane 27-4411-285 $679 $649 $566 $1,000
Communications Maint 27-4411-286 $0 $0 $0 $1,000
Water Service 27-4411-287 $1,716 $1,926 $980 $2,000
Engineering 27-4411-315 $73,747 $104,670 $9,095 $83,000 Training 27-4411-330 $0 $0 $2,675 $1,800
Special Supplies 27-4411-410 $36,283 $0 $0 $0
Street Signs 27-4411-411 $10,771 $3,065 $10,670 $15,000 Repair Subcontractors 27-4411-415 $0 $0 $0 $6,000
Special Depart Supp 27-4411-450 $4,244 $15,011 $27,721 $25,000 Armory/Safety Equip & Supplies 27-4411-451 $1,103 $2,494 $1,603 $2,800 Liability Insurance 27-4411-510 $17,346 $29,340 $0 $32,000 Licenses & Permits 27-4411-610 $419 $2,450 $0 $2,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 78
136 March 14, 2023
Claims 27-4411-621 $0 $11,661 $0 $1,500
Contracts 27-4411-630 $3,716 $3,523 $246 $4,500
Transfers Expenses In 27-4411-903 $55,968 $59,544 $0 $70,250 Operating Transfers out 27-4411-904 $80,824 $0 $0 $0
Operating Transfers In 27-4411-905 -$96,071 $0 $0 $0
Total Operations and Maintenance: $333,277 $363,554 $127,742 $409,850 Capital Outlay
Purchase of Equipment 27-4411-740 -$37 $76,456 $6,021 $13,000 Vehicle Purchase 27-4411-745 $0 $0 $62,616 $64,000
Total Capital Outlay: -$37 $76,456 $68,638 $77,000
Debt Service
Loan Payment 27-4411-810 $72,623 $0 $41,703 $84,000
Interest Expense 27-4411-820 $10,783 $0 $0 $0
Total Debt Service: $83,406 $0 $41,703 $84,000
Total Streets Maintenance: $865,618 $887,958 $395,720 $1,036,650 Public Works Fleet
Personnel Services
Regular Salaries 27-4413-110 $1,626 $14,116 $30,108 $76,500 Premium Overtime 27-4413-112 $760 $590 $435 $1,000
Temporary/Part Time 27-4413-120 $26,485 $10,377 $0 $5,000 Recruiting 27-4413-130 $32 $440 $0 $1,000
Employment Fees 27-4413-131 $0 $0 $0 $300
Medicare 27-4413-132 $397 $451 $597 $1,300
Cafeteria Plan 27-4413-133 $0 $4,750 $9,025 $23,000
Retirement 27-4413-134 $478 $1,081 $2,335 $5,400
Unemployment Ins 27-4413-135 $575 $311 $0 $600
Worker's Comp 27-4413-136 $34 $0 $0 $0
PERS Unfunded Liability 27-4413-137 $1,071 $0 $0 $0
Uniforms/Safety Equip 27-4413-140 $0 $0 $203 $500
COVID-19 27-4413-170 $0 $0 $472 $0
Total Personnel Services: $31,458 $32,116 $43,175 $114,600 Operations and Maintenance
Advertising 27-4413-220 $0 $0 $0 $600
Veh Operation/Maint 27-4413-254 $0 $0 $0 $1,800
RSI Fuel 27-4413-255 $0 $1,007 $5,335 $20,000
Equipment Operation/Maint 27-4413-256 $0 $0 $344 $2,000 Hand Tools 27-4413-257 $0 $0 $473 $1,000
Roll Off Charges 27-4413-412 $0 $0 $0 $58,000
Special Depart Supp 27-4413-450 $0 $0 $1,042 $8,500
Armory/Safety Equip & Supplies 27-4413-451 $0 $400 $973 $1,600 Operating Transfers In 27-4413-905 $0 $0 $0 -$483,100
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 79
137 March 14, 2023
Total Operations and Maintenance: $0 $1,407 $8,167 -$389,600 Capital Outlay
Purchase of Equipment 27-4413-740 $0 $0 $10,595 $190,000 Vehicle Purchase 27-4413-745 $0 $0 $56,242 $85,000
Total Capital Outlay: $0 $0 $66,837 $275,000
Total Public Works Fleet: $31,458 $33,523 $118,179 $0
Streets SDI
Operations and Maintenance
Equipment Operation/Maint 27-4415-256 $1,555 $0 $385 $0 Total Operations and Maintenance: $1,555 $0 $385 $0
Total Streets SDI: $1,555 $0 $385 $0
Streets Capital Projects
Operations and Maintenance
Operating Transfers In 94-7000-905 -$79,824 $0 $0 $0
Total Operations and Maintenance: -$79,824 $0 $0 $0
Capital Outlay
SR2SL 5399 (020) 94-7000-722 $68,762 $0 $0 $0
STPL 5399 (021) 94-7000-723 $775 $0 $0 $0
HSIPL 5399 Wonder Type #13405 94-7000-724 $339,055 $16,028 $0 $0 STPL 5399 #13408 94-7000-725 $58,018 $32,250 $0 $0
CML 5399 (022) 94-7000-726 $350 $0 $0 $0
Local Streets & Roads 94-7000-733 $26,506 $454,579 $0 $0 CMAQ Redwood Boulevard 94-7000-749 $6,665 $0 $0 $0
Total Capital Outlay: $500,130 $502,857 $0 $0
Total Streets Capital Projects: $420,306 $502,857 $0 $0 Total Expenditures: $1,318,938 $1,424,338 $514,285 $1,036,650 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 80
138 March 14, 2023
Reserve Fund
Summary
The City of California City is projecting $2.04M of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to decrease by 20.4% or $216.63K to $843.6K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
$2.5M
Revenues by Source
Revenue Source
Intergovernmental
Clean up Crew Grant 60-3310 $337,232 $0 $337,232
ARPA GRANT 60-3320 $1,698,232 $1,698,232 $1,698,232
SB1383 Local Asst Grant Progrm 60-3330 $21,388 $0 $0
Total Intergovernmental: $2,056,852 $1,698,232 $2,035,464 Total Revenue Source: $2,056,852 $1,698,232 $2,035,464
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
Expenditures
Reserve Funding
Operations and Maintenance
Operating Transfers out 60-6000-904 $0 $0 $843,600
Total Operations and Maintenance: $0 $0 $843,600
Total Reserve Funding: $0 $0 $843,600
Total Expenditures: $0 $0 $843,600
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 81
139 March 14, 2023
Enterprise Funds
Summary
The City of California City is projecting $7.22M of revenue in FY2023, which represents a 20.6% decrease over the prior year.
Budgeted expenditures are projected to decrease by 27.1% or $2.6M to $6.99M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
Revenue by Fund
2023 Revenue by Fund
Water Fund (66.3%)
Sewer Fund (24.7%)
Dial-A-Ride Fund (5.9%)
Airport Fund (3.1%)
City of California City | Budget Book 2023 Page 82
140 March 14, 2023
Budgeted and Historical 2023 Revenue by Fund
Millions
Airport Capital Projects Fund
Water Capital Improvements
Airport Fund
Dial-A-Ride Fund
Sewer Fund
Water Fund
FY2021FY2022FY2023
$0
$2
$4
$6
$8
$10
City of California City | Budget Book 2023 Page 83
141 March 14, 2023
Water Fund $4,920,800 $4,404,963 $1,894,051 $4,785,000
Sewer Fund $1,832,044 $1,721,713 $710,325 $1,785,000
Airport Fund $214,493 $198,175 $84,508 $220,500
Dial-A-Ride Fund $181,400 $65,037 $5,513 $429,000
Airport Capital Projects Fund $14,150 $177,007 $0 $0
Water Capital Improvements $766,052 $758,792 $50,048 $0 Total: $7,928,938 $7,325,687 $2,744,445 $7,219,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Revenues by Source
Projected 2023 Revenues by Source
Operating Revenue (93%)
Intergovernmental (5.8%)
Miscellaneous Revenues (1.2%)
City of California City | Budget Book 2023 Page 84
142 March 14, 2023
Budgeted and Historical 2023 Revenues by Source
Millions
Transfer
Tranfer
Grant Revenues
Water Standby
Miscellaneous Revenues
Intergovernmental
Operating Revenue
FY2021FY2022FY2023
$0
$2
$4
$6
$8
$10
Revenue Source
Intergovernmental $239,643 $74,118 $0 $418,000
Miscellaneous Revenues $141,554 $88,458 $14,433 $84,000 Transfer $126,772 $0 $0 $0
Operating Revenue $6,471,326 $6,227,312 $2,679,964 $6,717,500 Tranfer $169,441 $0 $0 $0
Grant Revenues $14,150 $177,007 $0 $0
Water Standby $766,052 $758,792 $50,048 $0
Total Revenue Source: $7,928,938 $7,325,687 $2,744,445 $7,219,500 Name FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 85
143 March 14, 2023
Expenditures by Fund
2023 Expenditures by Fund
Water Fund (68.1%)
Sewer Fund (25.1%)
Dial-A-Ride Fund (3.7%)
Airport Fund (3.2%)
Budgeted and Historical 2023 Expenditures by Fund
Millions
Wastewater Cap.Proj.Fund
Airport Capital Projects Fund
Water Capital Improvements
Airport Fund
Dial-A-Ride Fund
Sewer Fund
Water Fund
FY2021FY2022FY2023
$0
$2
$4
$6
$8
$10
Water Fund $5,162,829 $4,029,125 $1,852,977 $4,758,950
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 $0 $0 $0
Airport Capital Projects Fund $14,150 $161,622 $1,283 $0 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 86
144 March 14, 2023
Water Capital Improvements $209,521 $59,398 $0 $0
Total: $7,666,041 $5,673,194 $2,509,212 $6,989,740
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 87
145 March 14, 2023
Water Fund
Summary
The City of California City is projecting $4.79M of revenue in FY2023, which represents a 22.7% decrease over the prior year.
Budgeted expenditures are projected to decrease by 34.8% or $2.54M to $4.76M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
Revenues by Source
Projected 2023 Revenues by Source
Operating Revenue (99.4%)
Miscellaneous Revenues (0.6%)
City of California City | Budget Book 2023 Page 88
146 March 14, 2023
Budgeted and Historical 2023 Revenues by Source
Millions
Transfer
Water Standby
Miscellaneous Revenues
Operating Revenue
FY2021FY2022FY2023
$0
$1
$2
$3
$4
$5
$6
Revenue Source
Miscellaneous Revenues
Investment Earnings 51-3612 $74,793 $19,711 $0 $25,000
Miscellaneous Revenue 51-3691 $28,466 $22,678 $175 $3,000 Investment Earnings 95-3612 $0 $0 $0 $0
Total Miscellaneous Revenues: $103,259 $42,390 $175 $28,000 Transfer
Transfer From Water Cap Fund 51-3817 $126,772 $0 $0 $0
Total Transfer: $126,772 $0 $0 $0
Operating Revenue
Residential Sales 51-3711 $3,191,929 $3,165,131 $1,304,138 $3,300,000 Commmercial Sales 51-3714 $1,364,320 $1,023,555 $528,998 $1,300,000 Turn On Fees 51-3715 $41,554 $48,687 $31,773 $52,000
Meter Installation 51-3716 $65,538 $88,029 $25,668 $70,000 Penalties 51-3717 -$602 $1,226 $0 $0
Water Impact Fees 51-3740 $28,029 $35,945 $3,298 $35,000 Total Operating Revenue: $4,690,768 $4,362,573 $1,893,876 $4,757,000 Water Standby
Water Standby Charges 95-3726 $766,052 $758,792 $50,048 $0 Total Water Standby: $766,052 $758,792 $50,048 $0
Total Revenue Source: $5,686,852 $5,163,755 $1,944,099 $4,785,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 89
147 March 14, 2023
Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Water Admin
Water Capital Improvements
WSF - Nelson & Geribaldi
WSF - Neuralia Maintine Expans
CCB-Isabella to 72nd
HTHR-Isabella to 72nd
84th Water Main Line Replacement
85th Water Main Line Replacement
Isabella-CCB to Poppy
Water Trans / Dist
FY2021FY2022FY2023
$0
$1
$2
$3
$4
$5
$6
Expenditures
Water Admin
Personnel Services
Retirement 51-5111-134 $710,672 $0 $0 $0
Total Personnel Services: $710,672 $0 $0 $0
Total Water Admin: $710,672 $0 $0 $0
Water Trans / Dist
Personnel Services
Regular Salaries 51-5115-110 $877,781 $848,795 $443,121 $890,000 Straight Overtime 51-5115-111 $53,223 $50,499 $22,545 $54,000 Premium Overtime 51-5115-112 $116,001 $169,897 $93,796 $186,000 Temporary/Part Time 51-5115-120 $4,699 $812 $0 $0
Cash-In-Lieu 51-5115-128 $119,696 $11,842 $2,270 $15,000 Recruiting 51-5115-130 $1,561 $1,420 $750 $2,000
Employment Fees 51-5115-131 $2,680 $1,071 $263 $1,000
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 90
148 March 14, 2023
Medicare 51-5115-132 $27,813 $16,693 $8,767 $13,000
Cafeteria Plan 51-5115-133 $278,039 $255,871 $133,636 $318,000 Retirement 51-5115-134 $97,952 $88,052 $42,391 $102,000 Unemployment Ins 51-5115-135 $6,593 $5,619 $112 $4,700
Worker's Comp 51-5115-136 $87,505 $64,301 $0 $67,000
PERS Unfunded Liability 51-5115-137 $222,808 $206,348 $0 $210,000 Uniforms 51-5115-140 $5,727 $1,750 $2,114 $4,000
Vacation/Sick Buy Back 51-5115-150 $28,234 $33,580 $32,312 $33,000 COVID-19 51-5115-170 $4,832 $7,033 $3,671 $0
Total Personnel Services: $1,935,144 $1,763,582 $785,747 $1,899,700 Operations and Maintenance
Subscr/Books/Dues 51-5115-210 $7,356 $14,445 $5,281 $6,000 Advertising 51-5115-220 $27 $0 $0 $8,000
Travel/Lodging/Reg 51-5115-230 $84 $1,638 $0 $2,000
Entertainment/Special Events 51-5115-235 $529 $21 $0 $0 Equipment Rental 51-5115-240 $2,745 $0 $0 $0
Office Supplies 51-5115-241 $7,266 $2,913 $3,441 $4,500 Office Equip Lease Expense 51-5115-242 $2,949 $3,322 $1,817 $3,500 Computer Purchase/Repair 51-5115-243 $777 $0 $0 $0
Janitorial Supplies 51-5115-244 $20 $242 $29 $0
Postage and Shipping 51-5115-245 $52 $170 $0 $300
Other/Office Equipment 51-5115-250 $0 $2,598 $3,852 $5,000 Veh Operation/Maint 51-5115-254 $29,060 $14,245 $15,766 $25,000 RSI Fuel 51-5115-255 $81,424 $98,838 $55,445 $125,000
Equipment Operation/Maint 51-5115-256 $18,628 $19,858 $15,379 $20,000 Hand Tools 51-5115-257 $9,232 $2,275 $8,410 $500
Inventory 51-5115-269 $213,034 $178,102 $95,207 $150,000 Bldg Operation/Maint 51-5115-270 $27,362 $1,380 $5,058 $12,000 Electricity 51-5115-281 $690,990 $501,055 $351,679 $770,000 Gas 51-5115-282 $415 $365 $147 $500
Telephone - Cell 51-5115-283 $4,407 $5,528 $0 $0
Telephone - Land 51-5115-284 $1,345 $1,030 $3,099 $6,300 Propane 51-5115-285 $4,399 $5,878 $0 $6,000
Water Service 51-5115-287 $1,086 $1,080 $540 $1,500
Professional Services 51-5115-310 $130,042 $120,974 $92,110 $135,000 Legal Services 51-5115-311 $34,204 $38,555 $0 $1,000
Litigation 51-5115-313 $40,832 $1,709 $28,883 $12,000
Lab Sampling 51-5115-314 $21,037 $12,799 $5,203 $15,000 Engineering 51-5115-315 $205,565 $165,475 $47,376 $171,700 Research-Fremont Basin Study 51-5115-321 -$20,576 $0 $0 $0 Training 51-5115-330 $7,197 $1,745 $3,538 $1,000
Repair Subcontractors 51-5115-415 $13,455 $13,944 $0 $15,000 Special Depart Supp 51-5115-450 $49,088 $26,319 $7,780 $20,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 91
149 March 14, 2023
Armory/Safety Equip & Supplies 51-5115-451 $5,286 $17,532 $10,566 $16,000 Chemicals/EMS Med Supp & Sup 51-5115-480 $14,677 $23,556 $17,830 $25,000 Meters 51-5115-481 $0 $10,358 $12,900 $25,000
Liability Insurance 51-5115-510 $52,493 $59,455 $0 $63,000 Purchase Water 51-5115-604 $80,144 $93,631 $17,844 $100,000 Licenses & Permits 51-5115-610 $21,401 $27,575 $675 $28,000 Claims 51-5115-621 $7,145 $0 $36 $500
Contracts 51-5115-630 $158,665 $323,428 $145,239 $350,000 Software License 51-5115-644 $5,359 $0 $0 $0
Legal Settlement 51-5115-680 $10,000 $0 $0 $0
Transfers Expenses In 51-5115-903 $512,236 $414,214 $0 $509,450 Operating Transfers In 51-5115-905 -$408,421 $0 $0 $0
Total Operations and Maintenance: $2,043,018 $2,206,250 $955,127 $2,633,750 Capital Outlay
Depreciation Expense 51-5115-700 $392,549 $0 $0 $0
Purchase of Equipment 51-5115-740 $20,377 $59,292 $49,486 $17,500 Vehicle Purchase 51-5115-745 $0 $0 $62,616 $208,000
Total Capital Outlay: $412,927 $59,292 $112,103 $225,500 Debt Service
Interest Expense 51-5115-820 $3,813 $0 $0 $0
Bad Debt Expense 51-5115-825 $57,256 $0 $0 $0
Total Debt Service: $61,069 $0 $0 $0
Total Water Trans / Dist: $4,452,157 $4,029,125 $1,852,977 $4,758,950 Water Capital Improvements
Operations and Maintenance
Transfer To Water Fund 95-7005-955 $126,772 $0 $0 $0
Total Operations and Maintenance: $126,772 $0 $0 $0
Capital Outlay
CCB from Neuralia to Yerba 95-7005-743 $4,709 $0 $0 $0
Isabella from CCB to Poppy 95-7005-744 $627 $898 $0 $0
CCB from Isabella to 72nd 95-7005-747 $713 $1,889 $0 $0 Total Capital Outlay: $6,049 $2,787 $0 $0
Total Water Capital Improvements: $132,821 $2,787 $0 $0 WSF - Nelson & Geribaldi
Personnel Services
Medicare 95-7028-132 $13 $0 $0 $0
Worker's Comp 95-7028-136 $150 $0 $0 $0
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 92
150 March 14, 2023
Total Personnel Services: $164 $0 $0 $0
Total WSF - Nelson & Geribaldi: $164 $0 $0 $0
WSF - Neuralia Maintine Expans
Personnel Services
Medicare 95-7029-132 $42 $0 $0 $0
Worker's Comp 95-7029-136 $520 $0 $0 $0
Total Personnel Services: $562 $0 $0 $0
Total WSF - Neuralia Maintine Expans: $562 $0 $0 $0
CCB-Isabella to 72nd
Personnel Services
Regular Salaries 95-7030-110 $14,240 $0 $0 $0
Premium Overtime 95-7030-112 $1,809 $0 $0 $0
Medicare 95-7030-132 $89 $0 $0 $0
Retirement 95-7030-134 $1,101 $0 $0 $0
Total Personnel Services: $17,239 $0 $0 $0
Total CCB-Isabella to 72nd: $17,239 $0 $0 $0
HTHR-Isabella to 72nd
Operations and Maintenance
Special Supplies 95-7031-410 $28,415 $0 $0 $0
Total Operations and Maintenance: $28,415 $0 $0 $0
Total HTHR-Isabella to 72nd: $28,415 $0 $0 $0
84th Water Main Line Replacement
Operations and Maintenance
Special Supplies 95-7032-410 $5,525 $0 $0 $0
Total Operations and Maintenance: $5,525 $0 $0 $0
Total 84th Water Main Line Replacement: $5,525 $0 $0 $0 85th Water Main Line Replacement
Operations and Maintenance
Special Supplies 95-7033-410 $3,064 $0 $0 $0
Total Operations and Maintenance: $3,064 $0 $0 $0
Total 85th Water Main Line Replacement: $3,064 $0 $0 $0 Isabella-CCB to Poppy
Personnel Services
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 93
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Regular Salaries 95-7034-110 $5,567 $15,991 $0 $0
Premium Overtime 95-7034-112 $575 $1,342 $0 $0
Medicare 95-7034-132 $1 $48 $0 $0
Retirement 95-7034-134 $430 $1,301 $0 $0
Unemployment Ins 95-7034-135 $0 $165 $0 $0
Total Personnel Services: $6,573 $18,847 $0 $0
Operations and Maintenance
Special Supplies 95-7034-410 $15,158 $37,763 $0 $0
Total Operations and Maintenance: $15,158 $37,763 $0 $0 Total Isabella-CCB to Poppy: $21,731 $56,611 $0 $0
Total Expenditures: $5,372,351 $4,088,522 $1,852,977 $4,758,950 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 94
152 March 14, 2023
Sewer Fund
Summary
The City of California City is projecting $1.79M of revenue in FY2023, which represents a 10.5% decrease over the prior year.
Budgeted expenditures are projected to increase by 14.3% or $219.38K to $1.75M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
$2.5M
Revenues by Source
Projected 2023 Revenues by Source
Operating Revenue (99.7%)
Miscellaneous Revenues (0.3%)
City of California City | Budget Book 2023 Page 95
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Budgeted and Historical 2023 Revenues by Source
Millions
Tranfer
Miscellaneous Revenues
Operating Revenue
FY2021FY2022FY2023
$0
$0.5
$1
$1.5
$2
Revenue Source
Miscellaneous Revenues
Investment Earnings 52-3612 $19,175 $4,483 $0 $6,000
Miscellaneous Revenue 52-3691 $1 $112 $0 $0
Total Miscellaneous Revenues: $19,177 $4,595 $0 $6,000
Operating Revenue
Residential Sewer 52-3731 $1,187,175 $638,375 $245,849 $640,000 Sewer Connections 52-3733 $6,000 $7,500 $1,500 $12,000
Commercial Sewer 52-3734 $450,252 $1,070,348 $462,780 $1,126,000 Commercial Sewer Impact Fee 52-3738 $0 $896 $196 $1,000 Total Operating Revenue: $1,643,427 $1,717,118 $710,325 $1,779,000 Tranfer
Transfer From Sewer Cap Fund 52-3817 $169,441 $0 $0 $0
Total Tranfer: $169,441 $0 $0 $0
Total Revenue Source: $1,832,044 $1,721,713 $710,325 $1,785,000 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
City of California City | Budget Book 2023 Page 96
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Budgeted and Historical Expenditures by Function
Millions
Sewer Admin
Wastewater Capital Upgrades
Sewer Treat / Disp
FY2021FY2022FY2023
$0
$0.5
$1
$1.5
$2
Expenditures
Sewer Admin
Personnel Services
Retirement 52-5211-134 $106,694 $0 $0 $0
Total Personnel Services: $106,694 $0 $0 $0
Total Sewer Admin: $106,694 $0 $0 $0
Sewer Treat / Disp
Personnel Services
Regular Salaries 52-5213-110 $178,837 $131,801 $78,631 $170,000 Straight Overtime 52-5213-111 $39,683 $42,566 $22,239 $44,000 Premium Overtime 52-5213-112 $43,318 $48,436 $25,911 $51,000 Cash-In-Lieu 52-5213-128 $8,389 $68 $0 $100
Recruiting 52-5213-130 $2,096 $440 $353 $0
Employment Fees 52-5213-131 $710 $79 $250 $0
Medicare 52-5213-132 $6,590 $3,207 $1,987 $3,100
Cafeteria Plan 52-5213-133 $51,386 $39,252 $22,662 $54,000 Retirement 52-5213-134 $25,269 $16,530 $9,161 $19,000
Unemployment Ins 52-5213-135 $1,900 $736 $89 $850
Worker's Comp 52-5213-136 $27,815 $20,338 $0 $26,500
PERS Unfunded Liability 52-5213-137 $56,593 $52,648 $0 $61,500 Uniforms 52-5213-140 $325 $160 $326 $600
Vacation/Sick Buy Back 52-5213-150 $26,093 $10,093 $13,199 $13,200 COVID-19 52-5213-170 $280 $0 $0 $0
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 97
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Total Personnel Services: $469,282 $366,355 $174,807 $443,850 Operations and Maintenance
Subscr/Books/Dues 52-5213-210 $649 $168 $0 $200
Office Supplies 52-5213-241 $864 $638 $251 $700
Computer Purchase/Repair 52-5213-243 $1,088 $0 $0 $0
Postage and Shipping 52-5213-245 $4,356 $2,896 $1,301 $3,000 Other/Office Equipment 52-5213-250 $129 $321 $0 $0
Veh Operation/Maint 52-5213-254 $2,859 $574 $579 $3,000 RSI Fuel 52-5213-255 $8,558 $9,886 $6,656 $15,000
Equipment Operation/Maint 52-5213-256 $9,708 $1,513 $0 $30,000 Bldg Operation/Maint 52-5213-270 $1,482 $0 $0 $800
Electricity 52-5213-281 $161,578 $143,576 $88,455 $190,000 Telephone - Cell 52-5213-283 $1,440 $1,327 $0 $0
Telephone - Land 52-5213-284 $0 $1,889 $1,740 $3,600
Communications Maint 52-5213-286 $456 $456 $484 $1,000
Water Service 52-5213-287 $78,940 $61,828 $29,704 $62,000 Professional Services 52-5213-310 $2,856 $6,847 $0 $37,000 Lab Sampling 52-5213-314 $24,863 $17,055 $9,157 $20,000 Engineering 52-5213-315 $63,810 $55,002 $3,778 $70,000
Training 52-5213-330 $125 $120 $1,305 $1,000
Repair Subcontractors 52-5213-415 $120,034 $875 $0 $235,900 Special Depart Supp 52-5213-450 $7,182 $21 $3,097 $18,000 Armory/Safety Equip & Supplies 52-5213-451 $1,292 $800 $1,237 $2,700 Chemicals/EMS Med Supp & Sup 52-5213-480 $23,902 $30,279 $28,303 $54,000 Liability Insurance 52-5213-510 $33,570 $27,166 $0 $36,500 Licenses & Permits 52-5213-610 $29,103 $32,987 $3,609 $36,000 Contracts 52-5213-630 $17,608 $9,594 $8,203 $12,000
Transfer Expenses In 52-5213-903 $110,707 $112,010 $0 $154,100 Operating Transfers In 52-5213-905 -$113,951 $0 $0 $0
Total Operations and Maintenance: $593,207 $517,828 $187,859 $986,500 Capital Outlay
Depreciation Expense 52-5213-700 $214,732 $0 $0 $0
Improvements 52-5213-730 $0 $0 $0 $0
Purchase of Equipment 52-5213-740 $43,849 $0 $0 $125,000 Vehicle Purchase 52-5213-745 $0 $0 $0 $85,000
Total Capital Outlay: $258,581 $0 $0 $210,000
Debt Service
Loan Payment 52-5213-810 $0 $68,740 $71,562 $72,500
Interest Expense 52-5213-820 $44,418 $42,385 $20,563 $40,000 Bad Debt Expense 52-5213-825 $17,649 $0 $0 $0
Total Debt Service: $62,067 $111,125 $92,125 $112,500
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 98
156 March 14, 2023
Total Sewer Treat / Disp: $1,383,137 $995,309 $454,791 $1,752,850 Wastewater Capital Upgrades
Operations and Maintenance
Transfer To Sewer Fund 92-7015-955 $169,441 $0 $0 $0
Total Operations and Maintenance: $169,441 $0 $0 $0
Capital Outlay
Improvements 92-7015-730 $0 $0 $0 $0
Total Capital Outlay: $0 $0 $0 $0
Total Wastewater Capital Upgrades: $169,441 $0 $0 $0
Total Expenditures: $1,659,272 $995,309 $454,791 $1,752,850 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 99
157 March 14, 2023
Airport Fund
Summary
The City of California City is projecting $220.5K of revenue in FY2023, which represents a 57% decrease over the prior year.
Budgeted expenditures are projected to decrease by 54.8% or $267.1K to $220.5K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
$600K
Revenues by Source
Projected 2023 Revenues by Source
Operating Revenue (72.8%)
Miscellaneous Revenues (22.7%)
Intergovernmental (4.5%)
City of California City | Budget Book 2023 Page 100
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Budgeted and Historical 2023 Revenues by Source
Millions
Grant Revenues
Intergovernmental
Miscellaneous Revenues
Operating Revenue
FY2021FY2022FY2023
$0
$0.1
$0.2
$0.3
$0.4
Revenue Source
Intergovernmental
FAA Grant 53-3319 $43,568 $0 $0 $0
CAAP State Grant 53-3345 $30,000 $10,000 $0 $10,000
Total Intergovernmental: $73,568 $10,000 $0 $10,000
Miscellaneous Revenues
Miscellaneous Revenue 53-3691 $19,118 $41,473 $14,258 $50,000 Total Miscellaneous Revenues: $19,118 $41,473 $14,258 $50,000 Operating Revenue
Aviation Fuel 53-3781 $12,334 $25,005 $5,818 $25,000
Jet Fuel 53-3782 $11,585 $63,858 $40,106 $85,000
Tie Down Fees 53-3784 $2,405 $2,155 $990 $2,100
T-Hangar Rent 53-3785 $31,825 $25,798 $13,494 $28,000
Office Rent 53-3787 $2,400 $2,400 $1,200 $2,400
Land/Property Lease 53-3791 $61,257 $27,485 $8,641 $18,000 Total Operating Revenue: $121,806 $146,702 $70,250 $160,500 Grant Revenues
FAA Striping Project 93-3437 $14,150 $177,007 $0 $0
Total Grant Revenues: $14,150 $177,007 $0 $0
Total Revenue Source: $228,643 $375,182 $84,508 $220,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 101
159 March 14, 2023
Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Airport Capital Projects
Airport
FY2021FY2022FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expenditures
Airport
Personnel Services
Regular Salaries 53-5310-110 $38,494 $35,008 $15,122 $57,500 Straight Overtime 53-5310-111 $0 $122 $0 $0
Premium Overtime 53-5310-112 $550 $1,466 $1,498 $800
Cash-In-Lieu 53-5310-128 $181 $6 $0 $100
Medicare 53-5310-132 $1,438 $544 $235 $850
Cafeteria Plan 53-5310-133 $5,700 $6,175 $4,950 $13,000 Retirement 53-5310-134 -$109,722 $5,232 $2,123 $7,000
Unemployment Ins 53-5310-135 $148 $136 $0 $300
Worker's Comp 53-5310-136 $11,331 $8,077 $0 $8,100
PERS Unfunded Liability 53-5310-137 $12,776 $23,931 $0 $25,000 Uniforms 53-5310-140 $309 $225 $247 $300
Vacation/Sick Buy Back 53-5310-150 $0 $804 $1,260 $1,300 Total Personnel Services: -$38,795 $81,726 $25,435 $114,250 Operations and Maintenance
Subscr/Books/Dues 53-5310-210 $0 $0 $0 $100
Advertising 53-5310-220 $1,104 $0 $0 $500
Equipment Rental 53-5310-240 $733 $0 $0 $0
Office Supplies 53-5310-241 $13 $16 $0 $450
Janitorial Supplies 53-5310-244 $949 $508 $0 $0
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 102
160 March 14, 2023
Postage and Shipping 53-5310-245 $0 $0 $0 $100
Other/Office Equipment 53-5310-250 $0 $0 $0 $300
Fuel Island Testing Maintenane 53-5310-252 $8,128 $8,655 $4,006 $12,000 Veh Operation/Maint 53-5310-254 $118 $437 $0 $500
RSI Fuel 53-5310-255 $645 $2,078 $172 $1,000
Hand Tools 53-5310-257 $0 $0 $0 $100
Bldg Operation/Maint 53-5310-270 $7,099 $1,698 $79 $1,500 Electricity 53-5310-281 $11,794 $9,385 $8,104 $17,000
Gas 53-5310-282 $180 $851 $204 $200
Telephone - Cell 53-5310-283 $618 $604 $0 $0
Telephone - Land 53-5310-284 $3,601 $4,260 $2,715 $5,400 Communications Maint 53-5310-286 $720 $1,280 $262 $600
Water Service 53-5310-287 $4,714 $2,760 $1,380 $3,000
Sewer Services 53-5310-288 $2,604 $412 $14 $100
Professional Services 53-5310-310 $800 $2,497 $1,226 $3,000 Legal Services 53-5310-311 $5,002 $2,648 $0 $2,500
Engineering 53-5310-315 $1,390 $12,985 $0 $0
Armory/Safety Equip & Supplies 53-5310-451 $200 $200 $275 $300 Liability Insurance - PARSAC 53-5310-510 $27,169 $27,803 $9,625 $38,500 Licenses & Permits 53-5310-610 $4,822 $781 $2,272 $3,000 Jet Fuel 53-5310-611 $2,625 $47,380 $38,151 $80,000
Aviation Fuel 53-5310-612 $15,139 $21,520 $0 $10,000
Contracts 53-5310-630 $7,146 $1,591 $13,538 $13,500
Transfers Expenses In 53-5310-903 $13,205 $1,369 $0 $1,600 Operating Transfers In 53-5310-905 -$7,393 $0 $0 -$89,000 Total Operations and Maintenance: $113,124 $151,717 $82,022 $106,250 Capital Outlay
Depreciation Expense 53-5310-700 $292,842 $0 $0 $0
Improvements 53-5310-730 $4,830 $0 $0 $0
Total Capital Outlay: $297,672 $0 $0 $0
Total Airport: $372,000 $233,443 $107,458 $220,500
Airport Capital Projects
Capital Outlay
Striping Project 93-7020-736 $14,150 $161,622 $1,283 $0 Total Capital Outlay: $14,150 $161,622 $1,283 $0
Total Airport Capital Projects: $14,150 $161,622 $1,283 $0 Total Expenditures: $386,150 $395,065 $108,741 $220,500 Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 103
161 March 14, 2023
DAR Fund
Summary
The City of California City is projecting $429K of revenue in FY2023, which represents a 6.8% increase over the prior year.
Budgeted expenditures are projected to decrease by 4.6% or $12.34K to $257.44K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
Revenues by Source
Projected 2023 Revenues by Source
Intergovernmental (95.1%)
Operating Revenue (4.9%)
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Budgeted and Historical 2023 Revenues by Source
Millions
Operating Revenue
Intergovernmental
FY2021FY2022FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Revenue Source
Intergovernmental
Section 5311 Operating 54-3363 $51,360 $49,347 $0 $97,500 Transit Article 6.5 54-3364 $114,715 $0 $0 $310,500
Low Carbon Transit Op.Program 54-3370 $0 $14,771 $0 $0
Total Intergovernmental: $166,075 $64,118 $0 $408,000
Operating Revenue
Fares Income 54-3751 $9,682 $914 $5,513 $21,000
Miscellaneous Revenue 54-3766 $5,643 $6 $0 $0
Total Operating Revenue: $15,325 $919 $5,513 $21,000
Total Revenue Source: $181,400 $65,037 $5,513 $429,000
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
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Budgeted and Historical Expenditures by Function
Millions
Dial-A-Ride
FY2021FY2022FY2023
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
Expenditures
Dial-A-Ride
Personnel Services
Regular Salaries 54-5410-110 $62,818 $47,168 $33,291 $79,000 Straight Overtime 54-5410-111 $0 $0 $0 $100
Premium Overtime 54-5410-112 $212 $16 $259 $500
Temporary/Part Time 54-5410-120 $13,090 $25,091 $13,196 $25,000 Cash-In-Lieu 54-5410-128 $132 $0 $0 $100
Recruiting 54-5410-130 $152 $172 $472 $500
Employment Fees 54-5410-131 $402 $57 $0 $200
Medicare 54-5410-132 $3,398 $1,412 $870 $1,500
Cafeteria Plan 54-5410-133 $25,000 $37,895 $26,061 $54,000 Retirement 54-5410-134 $2,674 $5,573 $3,602 $7,000
Unemployment Ins 54-5410-135 $1,116 $546 $546 $840
Worker's Comp 54-5410-136 $4,678 $5,047 $0 $5,300
PERS Unfunded Liability 54-5410-137 $33,845 $413 $0 $500 Uniforms 54-5410-140 $0 $225 $485 $600
Vacation/Sick Buy Back 54-5410-150 $23,439 $3,278 $311 $3,000 COVID-19 54-5410-170 $0 $0 $912 $0
Total Personnel Services: $170,954 $126,893 $80,003 $178,140 Operations and Maintenance
Subscr/Books/Dues 54-5410-210 $0 $56 $0 $200
Advertising 54-5410-220 $0 $0 $0 $800
Office Supplies 54-5410-241 $167 $264 $343 $800
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 106
164 March 14, 2023
Janitorial Supplies 54-5410-244 $714 $0 $0 $0
Other/Office Equipment 54-5410-250 $0 $839 $578 $1,200
Veh Operation/Maint 54-5410-254 $6,392 $2,131 $1,359 $1,500 RSI Fuel 54-5410-255 $13,799 $18,546 $8,067 $21,000
Bldg Operation/Maint 54-5410-270 $171 $0 $1,097 $1,200
Telephone - Cell 54-5410-283 $1 $594 $0 $0
Telephone - Land 54-5410-284 $956 $607 $511 $1,100
Communications Maint 54-5410-286 $344 $0 $0 $500
Legal Services 54-5410-311 $170 $2 $0 $0
Engineering 54-5410-315 $1,130 $0 $0 $3,000
Special Depart Supp 54-5410-450 $0 $0 $0 $200
Armory/Safety Equip & Supplies 54-5410-451 $0 $0 $585 $1,000 Chemicals/EMS Med Supp & Sup 54-5410-480 $33 $0 $0 $800 Liability Insurance 54-5410-510 $7,255 $5,760 $0 $6,000 Licenses & Permits 54-5410-610 $740 $189 $0 $600
Other Contracts 54-5410-630 $0 $144 $160 $600
Transfers Expenses In 54-5410-903 $22,684 $38,272 $0 $38,800 Operating Transfers In 54-5410-905 -$1,000 $0 $0 $0
Total Operations and Maintenance: $53,557 $67,405 $12,699 $79,300 Capital Outlay
Depreciation Expense 54-5410-700 $23,757 $0 $0 $0
Vehicle Purchase 54-5410-745 $0 $0 $0 $0
Total Capital Outlay: $23,757 $0 $0 $0
Total Dial-A-Ride: $248,269 $194,298 $92,702 $257,440
Total Expenditures: $248,269 $194,298 $92,702 $257,440
Name Account ID FY2021 YTD Actual FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 107
165 March 14, 2023
Capital Funds
Summary
The City of California City is projecting $225K of revenue in FY2023, which represents a % increase over the prior year.
Budgeted expenditures are projected to increase by % or $225K to $225K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023
$0
$50K
$100K
$150K
$200K
$250K
Revenues by Source
Revenue Source
Miscellaneous Proceeds
CDBG - Balsitis Park 97-3996 $0 $0 $225,000
Total Miscellaneous Proceeds: $0 $0 $225,000
Total Revenue Source: $0 $0 $225,000
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted Expenditures by Function
Expenditures
Capital
Capital Outlay
CDBG - Balsitis Park 97-7001-753 $0 $0 $225,000
Total Capital Outlay: $0 $0 $225,000
Total Capital: $0 $0 $225,000
Total Expenditures: $0 $0 $225,000
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2023 Budgeted City of California City | Budget Book 2023 Page 108
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APPENDIX
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Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit.
Accounting System: The total structure of records and procedures that identify record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.
Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.
Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.
Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.
Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.
Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the fiscal performance of a community.
Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.
Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date.
Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.
Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue.
Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books.
Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.
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Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating.
Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits.
Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.
Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing.
Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners.
Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions.
Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services.
The index is often called the "cost-of-living index."
Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives.
Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget.
Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue.
Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specific appropriation account.
Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identified. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the City of California City | Budget Book 2023 Page 111
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"surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services.
Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.
Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.
Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.
Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private- purpose trust funds, and agency funds.
Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances.
Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans.
Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day.
The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float.
Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds.
Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations.
Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds.
GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's financial performance, trends and prospects for the future.
GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service.
General Fund: The fund used to account for most financial resources and activities governed by the normal appropriation process.
General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority.
Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district.
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Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds.
Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.
Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is always expressed in annual terms.
Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in governmental operations.
Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget.
Local Aid: Revenue allocated by the state or counties to municipalities and school districts.
Maturity Date: The date that the principal of a bond becomes due and payable in full.
Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state.
Note: A short-term loan, typically with a maturity date of a year or less.
Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.”
Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus.
Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year.
Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc.
Performance Budget: A budget that stresses output both in terms of economy and efficiency.
Principal: The face amount of a bond, exclusive of accrued interest.
Program: A combination of activities to accomplish an end.
Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.
Purchased Services: The cost of services that are provided by a vendor.
Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer.
Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.
Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of City of California City | Budget Book 2023 Page 113
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the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.
Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid.
RANs are full faith and credit obligations.
Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation.
Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service.
Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure.
Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.
Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.
Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property.
Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue.
Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.) Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.
Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value.
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CITY COUNCIL
DATE: March 14, 2023
TO: Mayor and City Council
FROM: Inge Elmes, Acting City Manager
SUBJECT: Adoption by First Reading of Ordinance No. 23-801 Amending Section 2-1.402 (Regular and Special Meetings) of Article 4 (Meetings) of Chapter 1 (City Council) of Title 2 (Administration) of the California City Municipal Code
_____________________________________________________________________________________
BACKGROUND
On October 21, 2014, the City Council of the City of California City (“City Council”) adopted Ordinance No. 14-725 which updated and amended Title 2 (Administration), including setting the meeting time for regular City Council meetings. The City Council recently requested an update to the start time of regular City Council meetings, as such, staff brings forward the attached Ordinance.
RECOMMENDATION
Staff recommends that the City Council adopt by first reading, Ordinance No. 23-801 Amending Section 2-
1.402 (Regular and Special Meetings) of Article 4 (Meetings) of Chapter 1 (City Council) of Title 2 (Administration) of the California City Municipal Code.
ENVIRONMENTAL REVIEW
This Action is exempt pursuant to Section 15061(b)(3) of Title 14 of the California Code of Regulations.
ATTACHMENTS:
Ordinance No. 23-801
NB 1.
173 March 14, 2023
ORDINANCE NO. 23-801
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF CALIFORNIA CITY, CALIFORNIA AMENDING
SECTION 2-1.402 (REGULAR AND SPECIAL MEETINGS)
OF ARTICLE 4 (MEETINGS) OF CHAPTER 1 (CITY
COUNCIL) OF TITLE 2 (ADMINISTRATION) OF THE
CALIFORNIA CITY MUNICIPAL CODE
WHEREAS, on October 21, 2014, the City Council of the City of California City (“City Council”) adopted Ordinance No. 14-725 which updated and amended Title 2 (Administration), including setting the meeting time for regular City Council meetings; and
WHEREAS, the City Council desires to update the time for regular City Council meetings.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CALIFORNIA CITY DOES ORDAIN AS FOLLOWS:
Section 1. The facts set forth in the recitals above are true and correct.
Section 2. Section 2-1.402 (Regular and Special Meetings) of Article 4 (Meetings) of Chapter 1 (City Council) of Title 2 (Administration) of the California City Municipal Code is hereby amended in its entirety to read as follows:
“Section 2-1.402 Regular and Special Meetings.
a) The Council shall hold regular meetings on the second and fourth Tuesday of each month at City Hall located at 21000 Hacienda Boulevard, California City. A closed session shall be held, when necessary, at a time as set on the agenda for that specific meeting and the regular session shall commence at five p.m. on every second and furth Tuesday of the month. If the date of any regular meeting falls on a holiday, the closed session and regular session shall instead be held on the next succeeding day which is not a holiday during the same hours pursuant to section.
Meetings may also be held from time to time at other locations authorized by the Ralph M. Brown Act.
b) Special meetings of the Council may be called by the Mayor, Vice Mayor or City Clerk upon twenty-four-hour notice to each member. c) The Council may hold study session meetings to hear reports from the staff and to review, discuss, and debate matters of interest to the City. No official action shall be taken at a study session. The verbal participation of the public in study sessions will be governed by rules set by Council 174 March 14, 2023
resolution.
d) Each advisory body may establish a time and place for regular meetings, and may call special meetings in the same manner as the Council.” Section 3. CEQA. This Ordinance is not subject to CEQA under the general rule set forth in Section 15601(b)(3) of the CEQA Guidelines that CEQA only applies to projects which have the potential for causing a significant effect on the environment.
Section 4. Inconsistent Provisions. Any provision of the California City Municipal Code, or appendices thereto, that conflicts with the provisions of this Ordinance, to the extent of such conflict and no further, is hereby repealed or modified to the extent necessary to affect the provisions of this Ordinance.
Section 5. Severability. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this Ordinance, or any part thereof is for any reason held to be invalid or unconstitutional by a decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance or any part thereof. The City Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause or phrase thereof, irrespective of the fact that any one or more section, subsection, subdivision, paragraph, sentence, clause or phrase would be subsequently declared invalid or unconstitutional.
Section 6. Construction. This Ordinance is intended to supplement, not to duplicate or contradict, applicable state and federal law and this Ordinance shall be construed in light of that intent. To the extent the provisions of the California City Municipal Code as amended by this Ordinance are substantially the same as the provisions of that Code as it read prior to the adoption of this Ordinance, those amended provisions shall be construed as continuations of the earlier provisions and not as new enactments.
Section 7. Publication and Effective Date. The Mayor shall sign, and the City Clerk shall attest to the passage of this Ordinance. The City Clerk shall cause the same to be published once in the official newspaper within fifteen (15) days after its adoption.
This Ordinance shall become effective thirty (30) days after adoption.
PASSED, APPROVED and ADOPTED by the City Council of the City of California City this 14 day of March, 2023.
________________________________
Kelly Kulikoff, Mayor
175 March 14, 2023
ATTEST:
_________________________________
Socorro Chavez, City Clerk
176 March 14, 2023