California City City Council
June 30, 2025

CITY OF CALIFORNIA CITY
JUNE 30, 2025

SPECIAL MEETING AGENDA

CITY COUNCIL/ HOUSING AUTHORITY/ SUCCESSOR AGENCY

SPECIAL MEETING
MONDAY JUNE 30, 2025 @ 5:00PM

COUNCIL CHAMBERS & VIA ZOOM
21000 HACIENDA BLVD., CALIFORNIA CITY, CA 93505
If you need special assistance to participate in this meeting, contact the 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:

Web Link: https://us06web.zoom.us/j/84458182461
Meeting ID: 844 5818 2461

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2. Comments
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Marquette Hawkins
MAYOR
Jesse Hightower

MAYOR PRO TEM
Michael Hurles
Michael Kulikoff
Ronald Smith

COUNCIL MEMBERS
Christopher Lopez

CITY MANAGER
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CITY OF CALIFORNIA CITY
JUNE 30, 2025
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.
**Please take this time to turn off your cell phones ** SPECIAL MEETING 5:00 PM

CALL TO ORDER

ROLL CALL
Councilmembers: Hurles, Kulikoff, Smith, Mayor Pro Tem Hightower, Mayor Hawkins

APPROVAL OF AGENDA

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, and 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 are to be limited to (3) three minutes.

Roll call vote required.

CC 1. Staff Report: Christopher Lopez, City Manager-Kenny Cooper, Finance Manager Subject: A Resolution of the City Council of the City of Californian City, Approving Emergency Expenditures Prior to the Adoption of the Operating Budget for Fiscal Year 2025-2026 Recommendation: Staff recommends that Council adopt the City Budget for FY 24/25 as the preliminary City Budget for FY 25/26

ADJOURNMENT
AFFIDAVIT OF POSTING— June 27, 2025
I, Leanndrea Weible, Acting City Clerk for the City of California City, California, DO HEREBY CERTIFY that the foregoing notice was posted on all official City bulletin boards and the City’s website at least 24 hours prior to the meeting in compliance with the provisions of the Brown Act.

Leanndrea Weible, Acting City Clerk
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CC 1

COUNCIL AGENDA ITEM
June 30, 2025
TO: Honorable Mayor and City Council
FROM: Christopher Lopez, City Manager
Kenny Cooper, Finance Manager
SUBJECT: A Resolution of the City Council of the City of Californian City, Approving Emergency Expenditures Prior to the Adoption of the Operating Budget for Fiscal Year 2025-2026
BACKGROUND:

On June 10, 2025, the City Council was provided a preliminary FY 25/26 Budget for the upcoming fiscal year. Based on council direction, the city manager’s office modified the budget and submitted a final proposed FY 25/26 Budget on June 24, 2025, in line with the Council’s directives.

On June 24, 2025, the Mayor and Council were provided a balanced budget with the modifications directed by Council from the June 10, 2025, meeting. At this meeting, the Mayor and Council requested that the budget be continued to the first meeting in July. The city manager’s office received direction from the Council that same evening to continue expenditures at the same FY 24/25 Budget levels until the Council has adopted its FY 25/26 Budget.

As background, California Constitution article XVI, §18(a) states the following: “No county, city, town, township, board of education, or school district, shall incur any indebtedness or liability in any manner or for any purpose exceeding in any year the income and revenue provided for such year, without the assent of two-thirds of the voters of the public entity voting at an election to be held for that purpose….”
As a result, the attached resolution is provided to ensure the city is acting in a lawful manner.

FISCAL IMPACT:

Continuation of FY 24/25 Budget.

RECOMMENDATION:

Staff recommends that Council adopt the City Budget for FY 24/25 as the preliminary City Budget for FY 25/26.
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CC 1
ATTACHMENTS:

Resolution No. 25-3149
Copy of Approved City Budget for FY24/25
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4932-6550-9457 v1
RESOLUTION NO. 25-3149

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CALIFORNIA CITY,

APPROVING EMERGENCY EXPENDITURES PRIOR TO ADOPTION OF THE OPERATING BUDGET FOR FISCAL YEAR 2025-2026
The City Council of the City of California City (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, State law requires that the City of California City adopt an annual budget representing a financial plan for conducting the affairs of the City of California City for the fiscal year beginning July 1, 2025, and ending June 30, 2026; and WHEREAS, on March 25, 2025, the City Council adopted the 2024-2025 budget; and WHEREAS, the City Council will be reviewing the fiscal year 2025-2026 Operating Budget and Capital Improvements schedules prior to or at the August 31, 2025, City Council Meeting; and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of California City hereby approves emergency spending authority for the City of California City prior to the approval of the City of California City Operating Budget and Capital Improvements for Fiscal Year 2025-26 at the levels set by the City Operating and Capital Improvement Budget for 2024-2025, to allow payment of routine expenses including payroll and vendor expenses at prior year's level. This approval shall only extend through and including August 31, 2025, shall be the same as the Fiscal Year 24/25 Budget, and shall only be for that which is needed for essential functions of the City, to be determined by the City Manager.

PASSED, APPROVED, AND ADOPTED by the City Council of the City of California City, this 30th day of June 2025.
__________________________
Marquette Hawkins,
Mayor
ATTEST:

Leanndrea Weible
Acting City Clerk
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City of California City
FY24-25 Annual Budget
Adopted Version - 3/25/2025
City of California City | Budget Book 2025
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TABLE OF CONTENTS
Fund Summaries 3
All Funds Summary 4
General Government 14
Special Revenue Funds 35
PS Police Fund 41
PS Fire Fund 50
Street Fund 54
OHV Permit Fund 60
OHV Grant 63
TDS Golf Course 73
Reserve Fund 76
Aspen Mall 78
Housing Fund 80
Enterprise Funds 83
Water Fund 89
Sewer Fund 95
Airport Fund 100
DAR Fund 105
Capital Funds 110
Appendix 112
Glossary 113
City of California City | Budget Book 2025
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FUND SUMMARIES
City of California City | Budget Book 2025
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All Funds Summary
Summary
The City of California City is projecting $38.01M of revenue in FY2025, which represents a 18.5% increase over the prior year.

Budgeted expenditures are projected to increase by 17.3% or $5.4M to $36.68M in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$10M
$20M
$30M
$40M
City of California City | Budget Book 2025
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Revenue by Fund
2025 Revenue by Fund
Special Revenue Funds (50.8%)
General Government (29.2%)
Enterprise Funds (18.7%)
Capital Funds (1.2%)
Budgeted and Historical 2025 Revenue by Fund
Millions
Capital Funds
Enterprise Funds
General Government
Special Revenue Funds
FY2022FY2023FY2024FY2025
$0
$10
$20
$30
$40
City of California City | Budget Book 2025
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General Government
General Fund $7,121,326 $7,082,552 $7,688,392 $11,117,800 Motor Veh In-Lieu $744,822 $571,979 $953,558 $0
Police Asset Forfeiture Fund $9 $98 $129 $0
Total General Government: $7,866,157 $7,654,629 $8,642,079 $11,117,800 Special Revenue Funds
OHV Grants $37,786 $16,403 $1,095,186 $1,744,500
OHV EMS Grant $1 $6 $8 $0
Police Services $3,799,671 $3,454,485 $3,316,452 $1,032,900 Fire Services $3,783,411 $3,774,861 $3,305,036 $4,473,100 Measure C -$15 $10 $0 $0
Measure L $1,226 $5,492 $1,703 $0
Measure A (Old) $8 $37 $52 $0
Supplemental Law (COPS) $161,285 $165,271 $194,159 $150,000 Public Safety (1/2 Cent Sales) $220,307 $268,971 $270,427 $270,000 Street Fund $631,764 $910,964 $1,290,342 $4,759,200
AB 109 Fund $1,558 $1,610 $2,724 $0
OHV Permit Program Fund $165,887 $144,973 $151,445 $178,900 Prop 64 Cannabis Enforcement $0 $0 $272,838 $564,844
TDS Golf Course $174,243 $145,426 $137,349 $137,100
Restricted Funding $3,440,281 $185,279 $141,965 $3,058,500 AMMDA Fund $42,298 $44,327 $31,738 $32,300
SDI Fund -$5,130,884 -$543,968 $3,037,892 $0
Housing Corporation Fund $714,071 $498,949 $478,925 $508,800 Successor Agency Trust Fund $0 $0 $0 $0
RDA Successor Agency $1,040,766 $1,029,658 $889,487 $0
Street Capital Projects Fund $132,060 $446,674 $2,995,601 $2,400,100 Total Special Revenue Funds: $9,215,725 $10,549,428 $17,613,330 $19,310,244 Enterprise Funds
Water Fund $4,399,642 $4,140,021 $3,795,803 $4,138,000
Sewer Fund $1,722,624 $1,668,426 $1,528,233 $962,000
Airport Fund $213,705 $162,679 $99,880 $79,200
Dial-A-Ride Fund $205,431 $229,102 $263,714 $1,336,900
Airport Capital Projects Fund $169,387 $0 $0 $0
Water Capital Improvements $758,792 $132,564 $1,024,227 $600,000 Total Enterprise Funds: $7,469,580 $6,332,792 $6,711,857 $7,116,100 Capital Funds
General Fund Capital Projects $0 $0 $125,631 $468,000
Total Capital Funds: $0 $0 $125,631 $468,000
Total: $24,551,462 $24,536,849 $33,092,898 $38,012,144
Name FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Revenues by Source
Projected 2025 Revenues by Source
Miscellaneous Revenues (16.7%)
Taxes (16.6%)
Intergovernmental (15.8%)
Operating Revenue (13%)
Gas Tax Revenue (12.5%)
Capital Project Funding (6.3%)
Grant Revenues (6.1%)
Licenses & Permits (5.2%)
Service Charges and Fees (4.3%)
Water Standby (1.6%)
Miscellaneous Proceeds (1.3%)
OHV Permit Program (0.4%)
Fines and Forfeitures (0.2%)
Budgeted and Historical 2025 Revenues by Source
Millions
Special Tax Tranfer Transfer
Fines and Forfeitures OHV Permit Program Miscellaneous Proceeds Water Standby Service Charges and Fees Licenses & Permits Grant Revenues Capital Project Funding Gas Tax Revenue
Operating Revenue Intergovernmental Taxes
Miscellaneous Revenues
FY2022FY2023FY2024FY2025
-10
0 10
20 30
40 50
City of California City | Budget Book 2025
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Revenue Source
Taxes $12,453,374 $11,681,069 $11,850,595 $6,293,000
Licenses & Permits $1,229,030 $809,417 $797,965 $1,977,200 Intergovernmental $4,942,069 $1,849,490 $2,356,419 $6,003,800 Service Charges and Fees $592,154 $910,786 $512,569 $1,616,600 Fines and Forfeitures $113,501 $342,851 $78,963 $62,500 Miscellaneous Revenues -$3,033,957 $1,483,934 $5,376,708 $6,357,600 Transfer $57,211 $57,367 $4,801 $48,000
Miscellaneous Proceeds $46,335 $47,366 $146,183 $481,300 Special Tax $1,199 $5,309 $1,369 $0
Gas Tax Revenue $614,693 $889,104 $1,280,598 $4,751,000 OHV Permit Program $153,366 $130,100 $130,669 $161,900
Operating Revenue $6,284,463 $5,734,415 $5,166,551 $4,949,800 Tranfer $0 $0 $1,655 $0
Grant Revenues $207,173 $16,403 $1,368,024 $2,309,344
Capital Project Funding $132,060 $446,674 $2,995,601 $2,400,100 Water Standby $758,792 $132,564 $1,024,227 $600,000
Total Revenue Source: $24,551,462 $24,536,849 $33,092,898 $38,012,144 Name FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Expenditures by Fund
2025 Expenditures by Fund
Special Revenue Funds (67.2%)
Enterprise Funds (18.6%)
General Government (13.2%)
Capital Funds (1%)
Budgeted and Historical 2025 Expenditures by Fund
Millions
Capital Funds General Government Enterprise Funds Special Revenue Funds FY2022FY2023FY2024FY2025
0 5
10 15
20 25
30 35
40 City of California City | Budget Book 2025
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General Government
General Fund $5,580,589 $5,019,502 $6,836,702 $4,845,850 Motor Veh In-Lieu $744,822 $571,979 $953,558 $0
Public Works Admin Fund - Now fund 10-5117 $0 $15,548 $0 $0 Total General Government: $6,325,411 $5,607,029 $7,790,260 $4,845,850 Special Revenue Funds
OHV Grants $499,620 $600,053 $629,036 $1,421,550
Police Services $4,159,880 $4,352,587 $3,580,180 $4,032,610 Fire Services $3,333,115 $3,241,399 $3,826,873 $7,110,805 Supplemental Law (COPS) $512,850 $0 $186,159 $150,000
Public Safety (1/2 Cent Sales) $352,361 $64,995 $263,644 $270,000 Street Fund $828,532 $1,124,888 $725,511 $483,314
AB 109 Fund $106,850 $544 $8,857 $0
OHV Permit Program Fund $360,079 $160,081 $141,580 $168,409 Prop 64 Cannabis Enforcement $0 $0 $261,838 $555,000
TDS Golf Course $461,358 $449,343 $134,118 $483,000
Restricted Funding $43,818 $985,279 $141,965 $6,010,536 AMMDA Fund $30,498 $185,264 $52,344 $31,250
SDI Fund $19,786 $32,971 $30,940 $32,800
Successor Agency $22,366 $22,940 $24,674 $32,777
Housing Corporation Fund $392,371 $484,888 $422,775 $473,165 RDA Successor Agency $282,955 $317,225 $292,350 $0
Street Capital Projects Fund $625,212 $685,806 $4,285,088 $3,393,700 Total Special Revenue Funds: $12,031,650 $12,708,262 $15,007,931 $24,648,916 Enterprise Funds
Water Fund $4,610,278 $5,021,215 $4,886,441 $4,216,632
Sewer Fund $1,224,635 $1,293,281 $1,313,297 $1,133,662
Airport Fund $554,069 $510,794 $281,157 $147,600
Dial-A-Ride Fund $94,811 $317,947 $321,798 $307,715
Airport Capital Projects Fund $171,097 $1,763 $0 $0
Water Capital Improvements $18,975 $2,706,961 $1,175,797 $1,000,000 Total Enterprise Funds: $6,673,865 $9,851,963 $7,978,490 $6,805,609 Capital Funds
General Fund Capital Projects $0 $50,015 $68,720 $383,000 Total Capital Funds: $0 $50,015 $68,720 $383,000
Total: $25,030,926 $28,217,268 $30,845,400 $36,683,375
Name FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Expenditures by Function
Budgeted Expenditures by Function
Fire Suppression (19%)
Reserve Funding (16.4%)
Water Trans / Dist (11.5%)
Streets Capital Projects (9.3%)
Police Enforcement (8.6%)
General Government & Non-Dept (6.8%)
Sewer Treat / Disp (3.1%)
Water Capital Improvements (2.7%)
OHV Ground Operations - G24 (1.8%)
Police Dispatch (1.6%)
Fire Prop 64 (1.5%)
Finance (1.3%)
Tierra del Sol (1.3%)
Streets Maintenance (1.3%)
Housing Corporation (1.3%)
Planning Department (1.1%)
Capital (1%)
Expenditures
City Council $23,903 $43,594 $22,916 $28,200
City Manager $68,895 $100,479 $51,249 $71,600
City Clerk $102,252 $154,944 $169,103 $186,500
Finance $272,889 $305,722 $431,427 $488,700
City Treasurer $6,971 $8,373 $6,876 $7,300
Human Resources $161,666 $326,880 $199,129 $223,500
City Contracts $30,881 $31,029 $15,430 $15,600
General Government & Non-Dept $3,013,683 $1,864,390 $4,184,709 $2,499,000 Facilities Maintenance $344,604 $414,858 $366,648 $96,000 Building Department $393,032 $402,972 $300,056 $277,200 Planning Department $596,937 $650,471 $328,490 $418,950 MMB / Cannabis $164,511 $76,718 $38,403 $130,600
Planning Commission $4,362 $8,697 $8,045 $9,100
Police Enforcement $3,375,622 $3,586,037 $2,663,151 $3,166,375 Records $150,462 $143,041 $127,553 $102,160
Supplemental Law (COPS) $512,850 $0 $186,159 $150,000
Public Safety Augmentation $352,361 $64,995 $263,644 $270,000 Police Dispatch $466,360 $460,579 $606,792 $569,300
Fire Code Enforce $259,021 $259,864 $167,956 $138,800
Police Animal Control $167,435 $162,929 $182,683 $194,775 OHV Permits Program $360,079 $160,081 $141,580 $168,409 Name FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Public Safety - AB 109 $106,850 $544 $8,857 $0
Fire Suppression $3,074,093 $2,981,536 $3,658,917 $6,972,005 OHV LE Grant - G18 $0 $518 $0 $0
OHV Planning Grant - G18 $39,143 $40,857 $0 $0
OHV Law Enforcement Grant - G19 $1,501 $856 $0 $0
OHV Ground Operations - G19 $219,060 $10,597 $0 $0
OHV Education & Safety - G19 $30,261 $2,235 $0 $0
OHV Law Enforcement Grant - G21 $10,846 $418 $0 $0
OHV Ground Operations - G21 $198,809 $59,946 $690 $0
OHV Law Enforcement Grant - G22 $0 $4,126 $8,997 $0
OHV Ground Operations - G22 $0 $472,221 $96,731 $0
OHV Education & Safety - G22 $0 $8,279 $41,856 $0
Streets Maintenance $835,194 $939,224 $725,663 $481,114 Public Works Fleet -$6,662 $185,279 -$151 $2,200
Streets SDI $0 $385 $0 $0
Shop & Garage $30,574 $36,974 $25,037 $50,450
Parks Commission $2,384 $1,476 $1,473 $2,000
Recreating Administration $313,841 $498,961 $580,764 $269,350 Pool & Marina $40,385 $24,720 $39,264 $30,800
Tierra del Sol $461,358 $449,343 $134,118 $483,000
Successor Agency $22,366 $22,940 $24,674 $32,777
Housing Corporation $392,371 $484,888 $422,775 $473,165 Successor Agency Trust Fund $282,955 $317,225 $292,350 $0 Water Admin $0 $0 -$15 $0
Water Trans / Dist $4,610,278 $5,021,215 $4,886,456 $4,216,632 Public Works Administration $8,819 $83,791 $67,682 $41,000 Sewer Treat / Disp $1,224,635 $1,293,281 $1,313,297 $1,133,662 Airport $554,069 $510,794 $281,157 $147,600
Dial-A-Ride $94,811 $317,947 $321,798 $307,715
Reserve Funding $43,818 $985,279 $141,965 $6,010,536
Streets Capital Projects $625,212 $685,806 $4,285,088 $3,393,700 Water Capital Improvements $2,787 $2,706,961 $1,175,797 $1,000,000 Airport Capital Projects $171,097 $1,763 $0 $0
Isabella-CCB to Poppy $16,188 $0 $0 $0
AMMDA $30,498 $185,264 $52,344 $31,250
SDI $19,786 $32,971 $30,940 $32,800
Department 80 $404,025 $340,725 $603,344 $0
Capital $0 $50,015 $68,720 $383,000
Class 20 $340,797 $231,254 $350,214 $0
Fire Prop 64 $0 $0 $261,838 $555,000
OHV Law Enforcement Grant - G23 $0 $0 $18,823 $17,900
OHV Ground Operations - G23 $0 $0 $455,465 $246,150
OHV Education & Safety - G23 $0 $0 $6,474 $101,000
OHV Development Grant - G23 $0 $0 $0 $187,100
Name FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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OHV Law Enforcement Grant - G24 $0 $0 $0 $25,600
OHV Ground Operations - G24 $0 $0 $0 $666,300
OHV Education & Safety - G24 $0 $0 $0 $114,400
OHV Planning - G24 $0 $0 $0 $63,100
Total Expenditures: $25,030,926 $28,217,268 $30,845,400 $36,683,375 Name FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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General Government
Summary
The City of California City is projecting $11.12M of revenue in FY2025, which represents a 55.0% increase over the prior year.

Budgeted expenditures are projected to decrease by 30.4% or $2.13M to $4.88M in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
City of California City | Budget Book 2025
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Revenue by Fund
General Fund
Taxes
Property Tax 10-3110 $1,858,569 $1,872,434 $2,438,418 $2,400,000 Sales & Use Tax 10-3130 $686,358 $731,055 $819,622 $800,000 Franchise Fees 10-3140 $482,793 $532,658 $549,153 $550,000 Cannabis Cultivation Tax 10-3145 $181,544 $263,429 $281,269 $450,000 Transient Occupancy Tax 10-3150 $101,830 $93,428 $70,751 $80,000 Property Transfer Tax 10-3160 $81,542 $69,963 $67,154 $70,000 Cannabis Non-Cultivation Tax 10-3175 $901,551 $655,587 $394,568 $450,000 Cannabis Penalties & Interest 10-3180 $2,155 $1,274 $8,666 $3,000 Cannabis Back Taxes Due 10-3185 $0 $0 $75,407 $500,000
Total Taxes: $4,296,342 $4,219,828 $4,705,008 $5,303,000 Licenses & Permits
Business License Tax 10-3210 $46,933 $71,562 $102,944 $80,000 DSA Fees 10-3211 -$85 $1,122 $2,448 $2,700
Permit Fee 10-3218 $77,400 $53,754 $20,888 $25,000
Cannabis Permits 10-3220 $686,570 $272,931 $136,455 $250,000 Building Permits 10-3221 $379,208 $390,519 $521,964 $1,600,000 Film Permits 10-3226 $1,555 $952 $886 $1,000
Total Licenses & Permits: $1,191,581 $790,840 $785,584 $1,958,700 Intergovernmental
Motor Vehicle License Fees 10-3313 $16,312 $15,390 $18,545 $24,000 VLF In Lieu - Property Tax 10-3314 $845,940 $985,936 $1,126,636 $1,150,000 Recycling Grant 10-3318 $0 $0 $0 $5,000
Cares Act Fund 10-3330 $36,113 $0 $329,169 $0
EKHCD Grant 10-3333 $5,908 $0 $0 $0
Total Intergovernmental: $904,274 $1,001,326 $1,474,351 $1,179,000 Service Charges and Fees
Plan Check Fees 10-3414 $233,484 $66,395 $153,871 $800,000 Maps & Publications 10-3415 $75 $11 $8 $100
Encroachment Permit 10-3416 $8,800 $21,500 $37,012 $30,000 Engineering Fees 10-3418 $62,714 $85,066 $37,250 $150,000 Civil Plan Check Fees 10-3419 $375 $132 $0 $0
Pool & Marina Fees 10-3421 $4,866 $2,678 $3,140 $3,000
Swim Lessons 10-3422 $2,040 $0 $2,302 $2,000
Advertising Fees 10-3435 $3,356 $1,838 $0 $1,000
Admin Fee-Waste Management 10-3444 $61,108 $66,975 $66,975 $67,000 Plan Check Reimb 10-3445 $0 $100,759 $54,725 $55,000
Total Service Charges and Fees: $376,817 $345,352 $355,281 $1,108,100 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Fines and Forfeitures
Vehicle Code Fines 10-3511 $50,623 $7,483 $4,994 $6,500 Court Fines/Penalties 10-3512 $2,650 $7,057 $1,612 $4,000 Vehicle Impound Fees 10-3522 $1,738 $1,935 $1,691 $1,500 Vacant Property Registration 10-3532 $280 $480 $412 $500 Trash Deposit Forfeiture 10-3591 $0 $271,126 $24,500 $0 Total Fines and Forfeitures: $55,291 $288,082 $33,209 $12,500 Miscellaneous Revenues
Recycling Event Revenue 10-3610 $5,615 $5,997 $6,195 $6,500 Fireworks Donations 10-3611 $400 $2,260 $0 $0
Investment Earnings 10-3612 $41,935 $161,984 $133,124 $20,000 GF Donations 10-3613 $0 $0 $17,000 $0
Lake Donations 10-3615 $300 $0 $481 $0
Tortoise Days Donation 10-3619 $500 $0 $0 $0
Land Lease (Cell Towers) 10-3621 $7,530 $2,619 $13,524 $15,500 Land Lease - Cell Tower Sales 10-3622 $0 $3,633 $0 $0
Vending Commission 10-3623 $722 $95 $45 $0
Rental Income 10-3624 $7,094 $4,084 $5,127 $5,000
Marina Concessions 10-3628 $1,705 $584 $388 $400
Special Activities 10-3630 $9,429 $7,927 $3,745 $4,000
Event Permits 10-3631 $2,500 $2,000 $1,000 $1,000
Holiday Party 10-3635 $3,310 $500 $0 $0
EIR Impact Fees 10-3644 $0 $0 $0 $1,400,000
Cannabis Community Donations 10-3645 $1,500 $0 $0 $0
Admin-School Impact 10-3682 $17,937 $12,171 $18,433 $8,000 Admin-Bldg Standards Fee 10-3684 $263 $108 $345 $100
Admin-ROPS SA 10-3686 $14,834 $125,162 $75,001 $75,000
Cal Card Incentive 10-3690 $1,458 $3,471 $3,500 $3,000
Miscellaneous Revenue 10-3691 $162,956 $84,675 $47,450 $8,000 Total Miscellaneous Revenues: $279,987 $417,270 $325,358 $1,546,500 Miscellaneous Proceeds
Special Tax Trfr for P & R 10-3971 $19,034 $19,975 $9,602 $10,000 Cash Variance 10-3995 -$1,999 -$120 $0 $0
Total Miscellaneous Proceeds: $17,035 $19,855 $9,602 $10,000 Total General Fund: $7,121,326 $7,082,552 $7,688,392 $11,117,800 Motor Veh In-Lieu
Miscellaneous Revenues
AVEK Fees Passthrough 12-3680 $404,025 $340,725 $603,344 $0 School Impact Fees Passthrough 12-3682 $340,797 $231,254 $350,214 $0 Total Miscellaneous Revenues: $744,822 $571,979 $953,558 $0 Total Motor Veh In-Lieu: $744,822 $571,979 $953,558 $0
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Total: $7,866,148 $7,654,531 $8,641,950 $11,117,800
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
22/122

Revenues by Source
Projected 2025 Revenues by Source
Taxes (47.7%)
Licenses & Permits (17.6%)
Miscellaneous Revenues (13.9%)
Intergovernmental (10.6%)
Service Charges and Fees (10%)
Fines and Forfeitures (0.1%)
Miscellaneous Proceeds (0.09%)
Budgeted and Historical 2025 Revenues by Source
Millions
Miscellaneous Proceeds
Fines and Forfeitures
Service Charges and Fees
Intergovernmental
Miscellaneous Revenues
Licenses & Permits
Taxes
FY2022FY2023FY2024FY2025
$0
$10
$2.5
$5
$7.5
$12.5
City of California City | Budget Book 2025
23/122

Revenue Source
Taxes $4,296,342 $4,219,828 $4,705,008 $5,303,000
Licenses & Permits $1,191,581 $790,840 $785,584 $1,958,700 Intergovernmental $904,274 $1,001,326 $1,474,351 $1,179,000 Service Charges and Fees $376,817 $345,352 $355,281 $1,108,100 Fines and Forfeitures $55,291 $288,082 $33,209 $12,500
Miscellaneous Revenues $1,024,809 $989,249 $1,278,916 $1,546,500 Miscellaneous Proceeds $17,035 $19,855 $9,602 $10,000
Total Revenue Source: $7,866,148 $7,654,531 $8,641,950 $11,117,800 Name FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
24/122

Expenditures by Fund
2025 Expenditures by Fund
General Fund (99.3%)
Successor Agency (0.7%)
Budgeted and Historical 2025 Expenditures by Fund
Millions
Motor Veh In-Lieu
Successor Agency
General Fund
FY2022FY2023
FY2024
FY2025
$0
$2
$4
$6
$8
$10
City of California City | Budget Book 2025
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General Fund
Personnel Services $2,450,846 $2,748,759 $2,861,007 $2,305,100 Operations and Maintenance $2,654,312 $1,835,231 $3,851,316 $17,914 Capital Outlay $475,431 $425,512 $124,379 $2,522,836
Debt Service $0 $10,000 $0 $0
Total General Fund: $5,580,589 $5,019,502 $6,836,702 $4,845,850 Motor Veh In-Lieu
Operations and Maintenance $744,822 $571,979 $953,558 $0 Total Motor Veh In-Lieu: $744,822 $571,979 $953,558 $0
Successor Agency
Operations and Maintenance $22,366 $22,940 $24,674 $32,777 Total Successor Agency: $22,366 $22,940 $24,674 $32,777 Total: $6,347,778 $5,614,421 $7,814,934 $4,878,627
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Expenditures by Function
Budgeted Expenditures by Function
General Government & Non-Dept (51.2%)
Finance (10%)
Planning Department (8.6%)
Building Department (5.7%)
Recreating Administration (5.5%)
Human Resources (4.6%)
City Clerk (3.8%)
MMB / Cannabis (2.7%)
Facilities Maintenance (2%)
City Manager (1.5%)
Shop & Garage (1%)
Public Works Administration (0.8%)
Budgeted and Historical Expenditures by Function
Millions
Department 80
Class 20
Parks Commission
City Treasurer
Planning Commission
City Contracts
City Council
Pool & Marina
Successor Agency
Public Works Administration
Shop & Garage
City Manager
Facilities Maintenance
MMB / Cannabis
City Clerk
Human Resources
Recreating Administration
Building Department
Planning Department
Finance
General Government & Non-Dept
FY2022FY2023FY2024FY2025
$0
$2
$4
$6
$8
$10
Expenditures
City Council
Personnel Services
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Regular Salaries 10-4111-110 $20,400 $28,414 $19,800 $21,500 Medicare 10-4111-132 $247 $283 $287 $400
Retirement 10-4111-134 $246 $137 $0 $0
PERS Unfunded Liability 10-4111-137 $0 $420 $0 $0
Total Personnel Services: $20,893 $29,254 $20,087 $21,900 Operations and Maintenance
Subscr/Books/Dues 10-4111-210 $205 $150 $0 $300
Advertising 10-4111-220 $0 $5,000 $0 $0
Travel/Lodging/Reg 10-4111-230 $2,805 $9,043 $2,829 $6,000 Office Supplies 10-4111-241 $0 $147 $0 $0
Total Operations and Maintenance: $3,010 $14,340 $2,829 $6,300 Total City Council: $23,903 $43,594 $22,916 $28,200
City Manager
Personnel Services
Regular Salaries 10-4131-110 $137,603 $151,949 $103,341 $113,500 Premium Overtime 10-4131-112 $923 $130 $0 $0
Recruiting 10-4131-130 $245 $0 $462 $0
Medicare 10-4131-132 $2,271 $2,582 $1,572 $1,600
Cafeteria Plan 10-4131-133 $4,500 $12,000 $2,250 $6,000 Retirement 10-4131-134 $5,874 -$2,629 $2,884 $5,800
Unemployment Ins 10-4131-135 $819 $623 $905 $200
PERS Unfunded Liability 10-4131-137 $0 $17,727 $0 $0
Vacation/Sick Buy Back 10-4131-150 $8,830 $11,847 $5,091 $0 Total Personnel Services: $161,065 $194,230 $116,504 $127,100 Operations and Maintenance
Subscr/Books/Dues 10-4131-210 $0 $150 $0 $500
Travel/Lodging/Reg 10-4131-230 $675 $1,632 $2,947 $3,000 Office Supplies 10-4131-241 $0 $0 $387 $0
Veh Operation/Maint 10-4131-254 $3,800 $1,721 $480 $500 RSI Fuel 10-4131-255 $208 $190 $233 $500
Training 10-4131-330 $0 $1,420 $0 $0
Transfers Expenses Out 10-4131-902 -$96,853 -$98,863 -$69,301 -$60,000 Total Operations and Maintenance: -$92,171 -$93,751 -$65,255 -$55,500 Total City Manager: $68,895 $100,479 $51,249 $71,600
City Clerk
Personnel Services
Regular Salaries 10-4132-110 $71,869 $85,655 $81,536 $51,000 Premium Overtime 10-4132-112 $0 $3,593 $3,190 $300
Recruiting 10-4132-130 $213 $0 $361 $600
Medicare 10-4132-132 $1,260 $1,024 $1,960 $1,300
Cafeteria Plan 10-4132-133 $11,823 $10,102 $13,955 $4,500 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Retirement 10-4132-134 $4,508 $5,339 $7,063 $2,300
Unemployment Ins 10-4132-135 $546 $248 $476 $100
PERS Unfunded Liability 10-4132-137 $0 $16,381 $0 $0
Vacation/Sick Buy Back 10-4132-150 $3,755 $0 $39,279 $2,900 Total Personnel Services: $93,975 $122,342 $147,820 $63,000 Operations and Maintenance
Subscr/Books/Dues 10-4132-210 $375 $15,715 $16,514 $18,000 Advertising 10-4132-220 $3,535 $5,935 $3,018 $5,000
Municipal Code Codification 10-4132-221 $2,651 $1,666 $1,345 $2,000 Travel/Lodging/Reg 10-4132-230 $294 $1,741 $0 $500
Office Supplies 10-4132-241 $0 $0 $405 $0
Other/Office Equipment 10-4132-250 $695 $0 $0 $0
Training 10-4132-330 $727 $0 $0 $0
Election Expense 10-4132-460 $0 $7,544 $0 $98,000
Total Operations and Maintenance: $8,277 $32,601 $21,282 $123,500 Total City Clerk: $102,252 $154,944 $169,103 $186,500
Finance
Personnel Services
Regular Salaries 10-4141-110 $345,624 $417,485 $434,472 $480,000 Premium Overtime 10-4141-112 $4,143 $3,021 $4,869 $500
Temporary/Part Time 10-4141-120 $16,148 $0 $0 $0
Cash-In-Lieu 10-4141-128 $21 $0 $714 $100
Recruiting 10-4141-130 $0 $0 $57 $200
Medicare 10-4141-132 $5,482 $6,449 $8,066 $7,000
Cafeteria Plan 10-4141-133 $67,460 $87,954 $102,450 $94,000 Retirement 10-4141-134 $25,701 -$44,051 $32,704 $36,000 Unemployment Ins 10-4141-135 $1,354 $917 $1,666 $1,700
PERS Unfunded Liability 10-4141-137 $0 $76,776 $0 $0
Vacation/Sick Buy Back 10-4141-150 $10,596 $7,594 $74,873 $28,000 COVID-19 10-4141-170 $465 $2,416 $0 $0
Total Personnel Services: $476,994 $558,560 $659,871 $647,500 Operations and Maintenance
Subscr/Books/Dues 10-4141-210 $190 $190 $0 $200
Travel/Lodging/Reg 10-4141-230 $0 $0 $99 $1,000
Entertainment/Special Events 10-4141-235 $0 $0 $65 $0
Office Supplies 10-4141-241 $0 $76 $0 $0
Professional Services 10-4141-310 $26,588 $19,240 $111,439 $130,000 Training 10-4141-330 $149 $0 $0 $0
Transfers Expenses Out 10-4141-902 -$231,032 -$272,344 -$340,047 -$290,000 Total Operations and Maintenance: -$204,105 -$252,838 -$228,444 -$158,800 Total Finance: $272,889 $305,722 $431,427 $488,700
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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City Treasurer
Personnel Services
Regular Salaries 10-4143-110 $6,000 $6,000 $6,000 $6,000 Medicare 10-4143-132 $87 $87 $87 $100
Retirement 10-4143-134 $410 $452 $461 $500
PERS Unfunded Liability 10-4143-137 $0 $1,387 $0 $0
Total Personnel Services: $6,497 $7,926 $6,548 $6,600
Operations and Maintenance
Subscr/Books/Dues 10-4143-210 $95 $95 $0 $100
Travel/Lodging/Reg 10-4143-230 $379 $353 $328 $600
Total Operations and Maintenance: $474 $448 $328 $700
Total City Treasurer: $6,971 $8,373 $6,876 $7,300
Human Resources
Personnel Services
Regular Salaries 10-4145-110 $105,710 $189,870 $182,804 $211,500 Premium Overtime 10-4145-112 $3,345 $4,040 $0 $0
Temporary/Part Time 10-4145-120 $16,686 $0 $0 $0
Recruiting 10-4145-130 $30,027 $2,230 $142 $0
Employment Fees 10-4145-131 $0 $25 $0 $0
Medicare 10-4145-132 $1,993 $3,106 $2,673 $2,900
Cafeteria Plan 10-4145-133 $18,000 $26,068 $33,402 $36,000 Retirement 10-4145-134 $14,679 -$3,042 $13,234 $16,000
Unemployment Ins 10-4145-135 $578 $378 $714 $500
PERS Unfunded Liability 10-4145-137 $0 $74,278 $0 $0
Vacation/Sick Buy Back 10-4145-150 $10,094 $33,300 $3,541 $7,500 COVID-19 10-4145-170 $7,120 $723 $0 $0
Total Personnel Services: $208,233 $330,976 $236,511 $274,400 Operations and Maintenance
Subscr/Books/Dues 10-4145-210 $0 $229 $0 $600
Advertising 10-4145-220 $255 $900 $1,050 $1,500
Travel/Lodging/Reg 10-4145-230 $1,131 $2,239 $0 $1,000
Entertainment/Special Events 10-4145-235 $3,306 $3,414 $308 $500 Office Supplies 10-4145-241 $0 $0 $39 $0
Professional Services 10-4145-310 $0 $76,176 $6,775 $500 Special Projects 10-4145-401 $10 $269 $0 $0
Special Projects 10-4145-420 $22,723 $0 $0 $0
Transfers Expenses Out 10-4145-902 -$73,992 -$87,323 -$45,554 -$55,000 Total Operations and Maintenance: -$46,567 -$4,097 -$37,381 -$50,900 Total Human Resources: $161,666 $326,880 $199,129 $223,500 City Contracts
Operations and Maintenance
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Chamber of Commerce Allocation 10-4151-627 $30,000 $30,000 $15,000 $15,000 Meals on Wheels Program 10-4151-641 $881 $1,029 $430 $600 Total Operations and Maintenance: $30,881 $31,029 $15,430 $15,600 Total City Contracts: $30,881 $31,029 $15,430 $15,600
General Government & Non-Dept
Personnel Services
Worker's Comp 10-4155-136 $51,419 $69,336 $73,193 $104,000 PERS Unfunded Liability 10-4155-137 $264,070 $0 $107,677 $119,000 COVID-19 10-4155-170 $40 $0 $0 $0
Total Personnel Services: $315,528 $69,336 $180,871 $223,000 Operations and Maintenance
Subscr/Books/Dues 10-4155-210 $21,418 $19,291 $18,266 $19,000 Travel/Lodging/Reg 10-4155-230 $0 $727 $111 $0
Office Supplies 10-4155-241 $9,831 $8,674 $12,809 $12,000 Office Equip Lease Expense 10-4155-242 $20,524 $20,788 $22,852 $10,000 Postage and Shipping 10-4155-245 $4,756 $4,463 $5,210 $6,000 Other/Office Equipment 10-4155-250 $1,804 $8,261 -$7 $1,000 Electricity 10-4155-281 $79,064 $25,153 $25,213 $27,000 Gas 10-4155-282 $4,139 $6,909 $355 $1,600
Telephone - Cell 10-4155-283 $11,886 $0 $0 $0
Telephone - Land 10-4155-284 $12,282 $20,855 $22,603 $20,000 Communications Maint 10-4155-286 $8,271 $25,688 $26,730 $27,000 Water Service 10-4155-287 $139,820 $90,543 $108,010 $110,000 Sewer Services 10-4155-288 $148 $144 $130 $300
Professional Services 10-4155-310 $167,326 $196,889 $106,014 $90,000 Legal Services 10-4155-311 $775,334 $834,222 $2,071,032 $1,500,000 Audit Fees 10-4155-312 $41,000 $85,500 $0 $46,000
Litigation 10-4155-313 $156,884 $358,035 -$32,151 $0
Records Management 10-4155-400 $9,823 $11,986 $3,354 $0 Chemicals/EMS Med Supp & Suppl 10-4155-480 $0 $793 $442 $600 Plastic Recycling Grant 10-4155-495 $0 $10,000 $0 $0
Liability Insurance 10-4155-510 $120,444 $182,789 $134,586 $169,500 Software Contract 10-4155-629 $30,514 $0 $0 $0
Contracts 10-4155-630 $139,737 $205,426 $198,767 $155,000 CalPers Admin Fees 10-4155-643 $0 -$11,185 $0 $0
Legal Settlement 10-4155-680 $451,000 $1,840 $62,000 $75,000 Operating Transfers out 10-4155-904 $23,737 $0 $1,116,054 $0 Operating Transfers In 10-4155-905 $0 -$800,000 -$7,597 $0 Miscellaneous Expense 10-4155-999 $1,972 $5,611 $32,564 $1,000 Save Our Lake 10-4165-500 $103 $0 $0 $0
Miscellaneous Expense 10-4165-999 $0 $46,138 $0 $0
Total Operations and Maintenance: $2,231,815 $1,359,542 $3,927,346 $2,271,000 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Capital Outlay
Purchase of Equipment 10-4155-740 $466,340 $425,512 $76,493 $5,000 Total Capital Outlay: $466,340 $425,512 $76,493 $5,000
Debt Service
Penalties 10-4155-800 $0 $10,000 $0 $0
Total Debt Service: $0 $10,000 $0 $0
Total General Government & Non-Dept: $3,013,683 $1,864,390 $4,184,709 $2,499,000 Facilities Maintenance
Personnel Services
Regular Salaries 10-4161-110 $166,540 $179,464 $227,419 $40,700 Premium Overtime 10-4161-112 $1,921 $2,223 $3,656 $0
Temporary/Part Time 10-4161-120 $28,467 $30,150 $9,012 $0 Cash-In-Lieu 10-4161-128 $438 $0 $72 $0
Recruiting 10-4161-130 $0 $1,145 -$175 $0
Employment Fees 10-4161-131 $0 $100 $0 $0
Medicare 10-4161-132 $3,463 $3,642 $3,742 $1,000
Cafeteria Plan 10-4161-133 $85,150 $80,936 $68,525 $23,000 Retirement 10-4161-134 $19,178 $22,844 $26,860 $4,500
Unemployment Ins 10-4161-135 $1,646 $1,339 $952 $100
PERS Unfunded Liability 10-4161-137 $0 $70,087 $0 $0
Uniforms 10-4161-140 $513 $521 $526 $0
Vacation/Sick Buy Back 10-4161-150 $1,022 $734 $0 $26,100 COVID-19 10-4161-170 $1,023 $1,398 $0 $0
Total Personnel Services: $309,362 $394,583 $340,590 $95,400 Operations and Maintenance
Travel/Lodging/Reg 10-4161-230 $0 $0 $675 $0
Equipment Rental 10-4161-240 $1,950 $0 $854 $0
Office Supplies 10-4161-241 $181 $84 $33 $0
Janitorial Supplies 10-4161-244 $1,512 $4,179 $3,857 $600 Veh Operation/Maint 10-4161-254 $1,113 $1,915 $2,587 $0 RSI Fuel 10-4161-255 $8,792 $7,508 $8,854 $0
Equipment Operation/Maint 10-4161-256 $2,485 $644 $734 $0 Hand Tools 10-4161-257 $1,228 $882 $1,017 $0
Bldg Operation/Maint 10-4161-270 $6,317 $4,534 $4,176 $0 Telephone - Land 10-4161-284 $0 $0 $255 $0
Grounds 10-4161-408 $1,357 $1,928 $6,528 $0
Special Depart Supp 10-4161-450 $826 $1,474 $24 $0
Armory/Safety Equip & Supplies 10-4161-451 $2,029 $2,722 $2,114 $0 Chemicals/EMS Med Supp & Sup 10-4161-480 $0 $57 $0 $0
Transfers Expenses Out 10-4161-902 $0 -$5,652 -$5,650 $0 Total Operations and Maintenance: $27,791 $20,275 $26,058 $600 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
32/122

Capital Outlay
Improvements 10-4161-730 $7,450 $0 $0 $0
Total Capital Outlay: $7,450 $0 $0 $0
Total Facilities Maintenance: $344,604 $414,858 $366,648 $96,000 Building Department
Personnel Services
Regular Salaries 10-4168-110 $141,313 $148,310 $149,092 $144,000 Straight Overtime 10-4168-111 $122 $0 $66 $0
Premium Overtime 10-4168-112 $4,659 $4,947 $1,366 $700
Cash-In-Lieu 10-4168-128 $19 $0 $1 $0
Medicare 10-4168-132 $2,142 $2,183 $2,145 $2,100
Cafeteria Plan 10-4168-133 $35,100 $35,100 $31,775 $30,000 Retirement 10-4168-134 $11,807 $13,304 $13,044 $11,000
Unemployment Ins 10-4168-135 $850 $588 $595 $500
PERS Unfunded Liability 10-4168-137 $0 $40,818 $0 $0
Uniforms 10-4168-140 $80 $2,522 -$2,319 $0
Vacation/Sick Buy Back 10-4168-150 $804 $1,260 $6,017 $1,000 COVID-19 10-4168-170 $256 $1,238 $0 $0
Total Personnel Services: $197,152 $250,270 $201,783 $189,300 Operations and Maintenance
Subscr/Books/Dues 10-4168-210 $1,140 $1,345 $4,289 $6,400 Travel/Lodging/Reg 10-4168-230 $918 $7,611 $3,699 $4,500 Office Supplies 10-4168-241 $98 $509 $88 $0
Other/Office Equipment 10-4168-250 $2,730 $0 $0 $0
Veh Operation/Maint 10-4168-254 $62 $253 $546 $500
RSI Fuel 10-4168-255 $1,476 $664 $772 $1,000
Hand Tools 10-4168-257 $0 $0 $0 $100
Professional Services 10-4168-310 $8,616 $48,505 $0 $0
Engineering 10-4168-315 $47,676 $88,053 $88,381 $75,000 Training 10-4168-330 $900 $0 $0 $0
Armory/Safety Equip & Supplies 10-4168-451 $400 $509 $500 $400 Other Contracts 10-4168-630 $131,865 $5,251 $0 $0
Total Operations and Maintenance: $195,881 $152,702 $98,274 $87,900 Total Building Department: $393,032 $402,972 $300,056 $277,200 Planning Department
Personnel Services
Regular Salaries 10-4170-110 $100,801 $88,727 $71,022 $72,500 Premium Overtime 10-4170-112 $6,008 $1,189 $351 $1,000
Temporary/Part Time 10-4170-120 $594 $0 $0 $0
Cash-In-Lieu 10-4170-128 $895 $0 $4 $0
Recruiting 10-4170-130 $25 $130 $0 $0
Medicare 10-4170-132 $1,792 $1,645 $1,061 $1,000
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Cafeteria Plan 10-4170-133 $36,000 $28,280 $14,400 $11,500 Retirement 10-4170-134 $6,683 $6,479 $5,483 $5,300
Unemployment Ins 10-4170-135 $747 $526 $238 $200
PERS Unfunded Liability 10-4170-137 $0 $19,878 $0 $0
Vacation/Sick Buy Back 10-4170-150 $0 $9,687 $728 $0
COVID-19 10-4170-170 $534 $0 $0 $0
Total Personnel Services: $154,079 $156,541 $93,287 $91,500 Operations and Maintenance
Subscr/Books/Dues 10-4170-210 $3,355 $3,122 $2,671 $2,750 Advertising 10-4170-220 $3,254 $2,224 $6,602 $7,000
Travel/Lodging/Reg 10-4170-230 $0 $776 $0 $0
Office Supplies 10-4170-241 $20 $77 $0 $0
Other/Office Equipment 10-4170-250 $0 $0 $0 $700
Professional Services 10-4170-310 $335,168 $288,733 $113,763 $112,000 Legal Services 10-4170-311 $0 $0 $30 $0
Engineering 10-4170-315 $101,062 $198,998 $112,137 $205,000 Total Operations and Maintenance: $442,858 $493,930 $235,203 $327,450 Total Planning Department: $596,937 $650,471 $328,490 $418,950 MMB / Cannabis
Personnel Services
Temporary/Part Time 10-4171-120 $0 $0 $6,448 $28,600
Medicare 10-4171-132 $0 $0 $79 $0
Total Personnel Services: $0 $0 $6,527 $28,600
Operations and Maintenance
Subscr/Books/Dues 10-4171-210 $2,000 $2,000 $2,000 $2,000 Office Supplies 10-4171-241 $123 $0 $41 $0
Professional Services 10-4171-310 $0 $67,669 $29,835 $50,000 Application Review 10-4171-496 $161,776 $7,049 $0 $50,000 Livescan Fees 10-4171-620 $612 $0 $0 $0
Total Operations and Maintenance: $164,511 $76,718 $31,876 $102,000 Total MMB / Cannabis: $164,511 $76,718 $38,403 $130,600 Planning Commission
Personnel Services
Regular Salaries 10-4175-110 $4,300 $2,400 $2,550 $3,000 Medicare 10-4175-132 $62 $35 $37 $100
Total Personnel Services: $4,362 $2,435 $2,587 $3,100
Operations and Maintenance
Travel/Lodging/Reg 10-4175-230 $0 $6,262 $5,458 $6,000
Total Operations and Maintenance: $0 $6,262 $5,458 $6,000 Total Planning Commission: $4,362 $8,697 $8,045 $9,100
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Shop & Garage
Personnel Services
Regular Salaries 10-4441-110 $45,611 $53,563 $56,895 $62,500 Premium Overtime 10-4441-112 $301 $1,014 $0 $900
Employment Fees 10-4441-131 $57 $50 $120 $200
Medicare 10-4441-132 $647 $725 $921 $1,000
Cafeteria Plan 10-4441-133 $18,000 $17,982 $18,000 $18,000 Retirement 10-4441-134 $3,137 -$11,726 $4,283 $4,500
Unemployment Ins 10-4441-135 $273 $238 $235 $300
PERS Unfunded Liability 10-4441-137 $0 $11,726 $0 $0
Uniforms 10-4441-140 $167 $217 $225 $0
Vacation/Sick Buy Back 10-4441-150 $0 $624 $3,758 $3,800 COVID-19 10-4441-170 $934 $0 $0 $0
Total Personnel Services: $69,125 $74,413 $84,437 $91,200 Operations and Maintenance
Subscr/Books/Dues 10-4441-210 $47 $0 $0 $100
Office Supplies 10-4441-241 $288 $183 $431 $400
Other/Office Equipment 10-4441-250 $664 $53 $107 $0
Veh Operation/Maint 10-4441-254 $2,719 $2,213 $2,210 $1,000 RSI Fuel 10-4441-255 $6,114 $8,453 $4,375 $5,000
Equipment Operation/Maint 10-4441-256 $0 $728 $0 $500
Hand Tools 10-4441-257 $4,103 $573 $455 $1,000
Bldg Operation/Maint 10-4441-270 $2,022 $9,848 $404 $500 Telephone - Land 10-4441-284 $0 $181 $692 $450
Water Service 10-4441-287 $1,080 $1,080 $1,080 $1,100
Special Depart Supp 10-4441-450 $6,964 $5,199 $7,519 $6,000 Armory/Safety Equip & Supplies 10-4441-451 $1,859 $793 $1,432 $700 Chemicals/EMS Med Supp & Sup 10-4441-480 $1,916 $1,019 $2,761 $2,500 Contracts 10-4441-630 $75 $0 $0 $0
Transfers Expenses Out 10-4441-902 -$66,404 -$67,762 -$80,867 -$85,000 Total Operations and Maintenance: -$38,552 -$37,440 -$59,400 -$65,750 Capital Outlay
Buildings 10-4441-720 $0 $0 $0 $25,000
Total Capital Outlay: $0 $0 $0 $25,000
Total Shop & Garage: $30,574 $36,974 $25,037 $50,450
Parks Commission
Personnel Services
Regular Salaries 10-4560-110 $2,350 $1,450 $1,450 $2,000 Medicare 10-4560-132 $34 $21 $21 $0
Unemployment Ins 10-4560-135 $0 $5 $2 $0
Total Personnel Services: $2,384 $1,476 $1,473 $2,000
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Total Parks Commission: $2,384 $1,476 $1,473 $2,000
Recreating Administration
Personnel Services
Regular Salaries 10-4561-110 $94,642 $130,724 $190,318 $69,000 Straight Overtime 10-4561-111 $0 $686 $0 $0
Premium Overtime 10-4561-112 $1,856 $8,220 $7,691 $1,500 Temporary/Part Time 10-4561-120 $68,149 $89,247 $74,747 $22,000 Cash-In-Lieu 10-4561-128 $2 $20 $84 $0
Recruiting 10-4561-130 $5,565 $3,866 $2,359 $500
Employment Fees 10-4561-131 $25 $0 $0 $100
Medicare 10-4561-132 $2,563 $3,454 $4,484 $1,600
Cafeteria Plan 10-4561-133 $21,650 $31,624 $48,322 $30,000 Retirement 10-4561-134 $6,863 $10,450 $17,214 $6,000
Unemployment Ins 10-4561-135 $2,879 $2,911 $3,024 $600
PERS Unfunded Liability 10-4561-137 $0 $32,062 $0 $0
Uniforms 10-4561-140 $369 $57 $1,098 $0
Vacation/Sick Buy Back 10-4561-150 $2,048 $442 $22,167 $7,400 COVID-19 10-4561-170 $2,005 $751 $0 $0
Total Personnel Services: $208,616 $314,513 $371,508 $138,700 Operations and Maintenance
Subscr/Books/Dues 10-4561-210 $675 $981 $1,223 $1,000
Advertising 10-4561-220 $2,751 $2,501 $1,775 $1,000
Travel/Lodging/Reg 10-4561-230 $1,749 $679 $812 $0
Entertainment/Special Events 10-4561-235 $14,968 $38,643 $13,239 $25,000 Office Supplies 10-4561-241 $1,220 $958 $1,079 $1,000
Other/Office Equipment 10-4561-250 $58 $0 $0 $0
Veh Operation/Maint 10-4561-254 $914 $162 $3,657 $1,000 RSI Fuel 10-4561-255 $306 $791 $3,703 $1,000
Bldg Operation/Maint 10-4561-270 $13,901 $19,158 $21,369 $10,000 Electricity 10-4561-281 $11,949 $54,558 $47,695 $50,000 Gas 10-4561-282 $5,032 $8,022 $5,318 $5,500
Telephone - Cell 10-4561-283 $1,010 $0 $0 $0
Telephone - Land 10-4561-284 $3,167 $4,483 $7,384 $5,700 Communications Maint 10-4561-286 $179 $1,123 $937 $1,000 Water Service 10-4561-287 $10,296 $10,632 $10,434 $11,000 Sewer Services 10-4561-288 $2,454 $2,436 $2,500 $2,500
Engineering 10-4561-315 $0 $20,055 $0 $0
Training 10-4561-330 $350 $0 $0 $0
Grounds 10-4561-408 $0 $3,842 $13,996 $0
Fireworks Show 10-4561-429 $22,000 $0 $11,750 $0
Special Purchases/Concessions 10-4561-440 $915 $213 $380 $0 Special Depart Supp 10-4561-450 $785 $707 $1,307 $1,000 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Armory/Safety Equip & Supplies 10-4561-451 $200 $1,008 $2,397 $0 Licenses & Permits 10-4561-610 $2,026 $1,712 $1,952 $1,950 Contracts 10-4561-630 $6,680 $8,261 $8,465 $12,000
Grant Expenses (P&R) 10-4561-650 $0 $3,523 $0 $0
Operating Transfers In 10-4561-905 $0 $0 $0 -$2,492,836 Total Operations and Maintenance: $103,583 $184,448 $161,370 -$2,362,186 Capital Outlay
Purchase of Equipment 10-4561-740 $1,641 $0 $0 $0
ARPA Project 10-4561-750 $0 $0 $47,886 $2,492,836
Total Capital Outlay: $1,641 $0 $47,886 $2,492,836
Total Recreating Administration: $313,841 $498,961 $580,764 $269,350 Pool & Marina
Personnel Services
Regular Salaries 10-4562-110 -$2,158 $3,690 -$1,866 $0
Premium Overtime 10-4562-112 $771 $305 $728 $0
Temporary/Part Time 10-4562-120 $24,280 $6,199 $17,413 $9,000 Recruiting 10-4562-130 $1,741 $370 $381 $400
Medicare 10-4562-132 $362 $96 $270 $200
Unemployment Ins 10-4562-135 $943 $179 $291 $200
Uniforms/Safety Equip 10-4562-140 $0 $625 $5 $400
Total Personnel Services: $25,938 $11,464 $17,224 $10,200 Operations and Maintenance
Subscr/Books/Dues 10-4562-210 $36 $0 $0 $0
Travel/Lodging/Reg 10-4562-230 $0 $0 $285 $300
Bldg Operation/Maint 10-4562-270 $2,270 $1,657 $537 $500 Electricity 10-4562-281 $643 $1,593 $5,562 $5,000
Communications Maint 10-4562-286 $179 $848 $936 $1,000
Water Service 10-4562-287 $4,336 $3,542 $3,861 $4,000
Sewer Services 10-4562-288 $2,128 $1,048 $1,691 $1,700
Training 10-4562-330 $180 $998 $0 $0
Special Purchases/Concessions 10-4562-440 $1,029 $0 $687 $0 Special Depart Supp 10-4562-450 $284 $74 $46 $100
Chemicals/EMS Med Supp & Sup 10-4562-480 $2,447 $2,289 $6,286 $6,500 Licenses & Permits 10-4562-610 $425 $425 $445 $700
Other Contracts 10-4562-630 $490 $783 $1,705 $800
Total Operations and Maintenance: $14,447 $13,257 $22,040 $20,600 Total Pool & Marina: $40,385 $24,720 $39,264 $30,800
Successor Agency
Operations and Maintenance
Transfers Expenses In 73-4631-903 $22,366 $22,940 $24,674 $32,777 Total Operations and Maintenance: $22,366 $22,940 $24,674 $32,777 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Total Successor Agency: $22,366 $22,940 $24,674 $32,777 Public Works Administration
Personnel Services
Regular Salaries 10-5117-110 $105,668 $137,101 $265,805 $220,000 Straight Overtime 10-5117-111 $0 $0 $490 $0
Premium Overtime 10-5117-112 $8,882 $2,639 $12,338 $300 Cash-In-Lieu 10-5117-128 $0 $0 $550 $100
Employment Fees 10-5117-131 $0 $0 $0 $100
Medicare 10-5117-132 $2,244 $2,230 $4,489 $3,200
Cafeteria Plan 10-5117-133 $24,600 $31,439 $47,867 $36,000 Retirement 10-5117-134 $7,417 $9,546 $20,155 $17,000
Unemployment Ins 10-5117-135 $323 $740 $714 $600
Worker's Comp 10-5117-136 $9,372 $13,261 $6,367 $10,000 PERS Unfunded Liability 10-5117-137 $1,020 $29,288 $215 $1,000 Uniforms 10-5117-140 $0 $266 $0 $0
Vacation Buyback 10-5117-150 $37,116 $3,467 $14,390 $3,300 COVID-19 10-5117-170 $0 $462 $0 $0
Total Personnel Services: $196,641 $230,439 $373,380 $291,600 Operations and Maintenance
Subscr/Books/Dues 10-5117-210 $915 $945 $2,030 $1,000
Travel/Lodging/Reg 10-5117-230 $328 $990 $1,721 $0
Entertainment/Special Events 10-5117-235 $362 $0 $0 $0
Office Supplies 10-5117-241 $1,994 $3,215 $2,150 $2,500 Other/Office Equipment 10-5117-250 $0 $1,240 $956 $500
Veh Operation/Maint 10-5117-254 $202 $1,567 $5,700 $5,000 RSI Fuel 10-5117-255 $176 $0 $0 $0
Hand Tools 10-5117-257 $0 $45 $0 $100
Bldg Operation/Maint 10-5117-270 $92 $2,431 $1,188 $2,000 Telephone - Land 10-5117-284 $7,411 $7,946 $9,085 $8,500 Communications Maint 10-5117-286 $4,421 $2,945 $3,282 $3,300 Professional Services 10-5117-310 $0 $26,008 $0 $0
Legal Services 10-5117-311 $6,735 $0 $0 $1,000
Engineering 10-5117-315 $0 $10,851 $7,036 $0
Training 10-5117-330 $0 $352 $0 $0
Armory/Safety Equip & Supplies 10-5117-451 $200 $311 $323 $400 Liability Insurance 10-5117-510 $269 $279 $0 $100
Licenses & Permits 10-5117-610 $135 $0 $0 $0
Other Contracts 10-5117-630 $456 $1,818 $896 $1,000
Transfer Expenses Out 10-5117-902 -$211,516 -$223,139 -$340,065 -$276,000 Total Operations and Maintenance: -$187,822 -$162,196 -$305,698 -$250,600 Total Public Works Administration: $8,819 $68,243 $67,682 $41,000 Department 80
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Operations and Maintenance
AVEK Fees Passthrough 12-8010-900 $404,025 $340,725 $603,344 $0 Total Operations and Maintenance: $404,025 $340,725 $603,344 $0 Total Department 80: $404,025 $340,725 $603,344 $0
Class 20
Operations and Maintenance
School Impact Fees Passthrough 12-8020-900 $340,797 $231,254 $350,214 $0 Total Operations and Maintenance: $340,797 $231,254 $350,214 $0 Total Class 20: $340,797 $231,254 $350,214 $0
Total Expenditures: $6,347,778 $5,614,421 $7,814,934 $4,878,627 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Special Revenue Funds
Summary
The City of California City is projecting $19.31M of revenue in FY2025, which represents a 14.7% increase over the prior year.

Budgeted expenditures are projected to increase by 60.3% or $9.24M to $24.58M in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$5M
$10M
$15M
$20M
$25M
$30M
City of California City | Budget Book 2025
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Revenue by Fund
2025 Revenue by Fund
Street Fund (24.6%)
Fire Services (23.2%)
Restricted Funding (15.8%)
Street Capital Projects Fund (12.4%)
OHV Grants (9%)
Police Services (5.3%)
Prop 64 Cannabis Enforcement (2.9%)
Housing Corporation Fund (2.6%)
Public Safety (1/2 Cent Sales) (1.4%)
OHV Permit Program Fund (0.9%)
Budgeted and Historical 2025 Revenue by Fund
Millions
Measure L
AB 109 Fund
RDA Successor Agency
AMMDA Fund
TDS Golf Course
Supplemental Law (COPS)
OHV Permit Program Fund
Public Safety (1/2 Cent Sales)
Housing Corporation Fund
Prop 64 Cannabis Enforcement
Police Services
OHV Grants
Street Capital Projects Fund
Restricted Funding
Fire Services
Street Fund
FY2022FY2023FY2024FY2025
$0
$5
$10
$15
$20
$25
City of California City | Budget Book 2025
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OHV Grants $37,786 $16,403 $1,095,186 $1,744,500
Police Services $3,799,671 $3,454,485 $3,316,452 $1,032,900 Fire Services $3,783,411 $3,774,861 $3,305,036 $4,473,100 Measure L $1,226 $5,492 $1,703 $0
Supplemental Law (COPS) $161,285 $165,271 $194,159 $150,000 Public Safety (1/2 Cent Sales) $220,307 $268,971 $270,427 $270,000 Street Fund $631,764 $910,964 $1,290,342 $4,759,200
AB 109 Fund $1,558 $1,610 $2,724 $0
OHV Permit Program Fund $165,887 $144,973 $151,445 $178,900 Prop 64 Cannabis Enforcement $0 $0 $272,838 $564,844
TDS Golf Course $174,243 $145,426 $137,349 $137,100
Restricted Funding $3,440,281 $185,279 $141,965 $3,058,500 AMMDA Fund $42,298 $44,327 $31,738 $32,300
Housing Corporation Fund $714,071 $498,949 $478,925 $508,800 RDA Successor Agency $1,040,766 $1,029,658 $889,487 $0
Street Capital Projects Fund $132,060 $446,674 $2,995,601 $2,400,100 Total: $14,346,615 $11,093,343 $14,575,377 $19,310,244
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget Revenues by Source
Projected 2025 Revenues by Source
Gas Tax Revenue (24.6%)
Miscellaneous Revenues (23.8%)
Intergovernmental (18%)
Capital Project Funding (12.4%)
Grant Revenues (12%)
Taxes (5.1%)
Service Charges and Fees (2.6%)
OHV Permit Program (0.8%)
Fines and Forfeitures (0.3%)
Transfer (0.2%)
City of California City | Budget Book 2025
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Budgeted and Historical 2025 Revenues by Source
Millions
Special Tax
Tranfer
Miscellaneous Proceeds
Licenses & Permits
Transfer
Fines and Forfeitures
OHV Permit Program
Service Charges and Fees
Taxes
Grant Revenues
Capital Project Funding
Intergovernmental
Miscellaneous Revenues
Gas Tax Revenue
FY2022FY2023FY2024FY2025
$0
$5
$10
$15
$20
$25
Revenue Source
Taxes $8,157,032 $7,461,241 $7,145,587 $990,000
Licenses & Permits $37,449 $18,577 $12,381 $18,500
Intergovernmental $3,823,432 $621,131 $598,456 $3,478,500 Service Charges and Fees $215,337 $565,434 $157,288 $508,500 Fines and Forfeitures $58,210 $54,769 $45,755 $50,000
Miscellaneous Revenues $1,029,541 $799,684 $822,345 $4,591,100 Transfer $57,211 $57,367 $4,801 $48,000
Miscellaneous Proceeds $29,300 $27,550 $10,850 $3,300
Special Tax $1,199 $5,309 $1,369 $0
Gas Tax Revenue $614,693 $889,104 $1,280,598 $4,751,000 OHV Permit Program $153,366 $130,100 $130,669 $161,900
Tranfer $0 $0 $1,655 $0
Grant Revenues $37,786 $16,403 $1,368,024 $2,309,344
Capital Project Funding $132,060 $446,674 $2,995,601 $2,400,100 Total Revenue Source: $14,346,615 $11,093,343 $14,575,377 $19,310,244 Name FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Expenditures by Fund
2025 Expenditures by Fund
Fire Services (28.9%)
Restricted Funding (24.4%)
Police Services (16.4%)
Street Capital Projects Fund (13.8%)
OHV Grants (5.8%)
Prop 64 Cannabis Enforcement (2.3%)
Street Fund (2%)
TDS Golf Course (2%)
Housing Corporation Fund (1.9%)
Public Safety (1/2 Cent Sales) (1.1%)
OHV Permit Program Fund (0.7%)
Budgeted and Historical 2025 Expenditures by Fund
Millions
AB 109 Fund
RDA Successor Agency
AMMDA Fund
Supplemental Law (COPS)
OHV Permit Program Fund
Public Safety (1/2 Cent Sales)
Housing Corporation Fund
TDS Golf Course
Street Fund
Prop 64 Cannabis Enforcement
OHV Grants
Street Capital Projects Fund
Police Services
Restricted Funding
Fire Services
FY2022FY2023FY2024FY2025
$0
$5
$10
$15
$20
$25
$30
City of California City | Budget Book 2025
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OHV Grants $499,620 $600,053 $629,036 $1,421,550
Police Services $4,159,880 $4,352,587 $3,580,180 $4,032,610 Fire Services $3,333,115 $3,241,399 $3,826,873 $7,110,805 Supplemental Law (COPS) $512,850 $0 $186,159 $150,000
Public Safety (1/2 Cent Sales) $352,361 $64,995 $263,644 $270,000 Street Fund $828,532 $1,124,888 $725,511 $483,314
AB 109 Fund $106,850 $544 $8,857 $0
OHV Permit Program Fund $360,079 $160,081 $141,580 $168,409 Prop 64 Cannabis Enforcement $0 $0 $261,838 $555,000
TDS Golf Course $461,358 $449,343 $134,118 $483,000
Restricted Funding $43,818 $985,279 $141,965 $6,010,536 AMMDA Fund $30,498 $185,264 $52,344 $31,250
Housing Corporation Fund $392,371 $484,888 $422,775 $473,165 RDA Successor Agency $282,955 $317,225 $292,350 $0
Street Capital Projects Fund $625,212 $685,806 $4,285,088 $3,393,700 Total: $11,989,498 $12,652,351 $14,952,317 $24,583,339
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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PS Police Fund
Summary
The City of California City is projecting $1.45M of revenue in FY2025, which represents a 61.5% decrease over the prior year.

Budgeted expenditures are projected to increase by 18.0% or $677.71K to $4.45M in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$1M
$2M
$3M
$4M
$5M
$6M
City of California City | Budget Book 2025
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Revenue by Fund
2025 Revenue by Fund
Police Services (71.1%)
Public Safety (1/2 Cent Sales) (18.6%)
Supplemental Law (COPS) (10.3%)
Budgeted and Historical 2025 Revenue by Fund
Millions
AB 109 Fund Supplemental Law (COPS) Public Safety (1/2 Cent Sales) Police Services FY2022FY2023FY2024FY2025
0 1
2 3
4 5
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Police Services $3,799,671 $3,454,485 $3,316,452 $1,032,900 Supplemental Law (COPS) $161,285 $165,271 $194,159 $150,000 Public Safety (1/2 Cent Sales) $220,307 $268,971 $270,427 $270,000 AB 109 Fund $1,558 $1,610 $2,724 $0
Total: $4,182,821 $3,890,336 $3,783,762 $1,452,900
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget Revenues by Source
Revenue Source
Taxes
Measure A (2012) 18-3110 $363,139 $199,822 $128,468 $110,000 Measure C (2018) 18-3112 $3,254,168 $3,077,239 $3,056,154 $400,000 Total Taxes: $3,617,308 $3,277,061 $3,184,621 $510,000
Licenses & Permits
Livescan Fees 18-3219 $4,544 $4,418 $5,832 $3,500
Evidence Fees (PD) 18-3222 $11,802 $2,289 $15 $0
Animal License Fees 18-3225 $21,103 $11,870 $6,534 $15,000 Total Licenses & Permits: $37,449 $18,577 $12,381 $18,500 Intergovernmental
Xfer Cannabis Tax Revenue In 18-3331 $0 $0 $6,347 $0
COPS Fast Grant 25-3341 $161,285 $165,271 $186,159 $150,000 1/2 Cent Sales Tax 26-3354 $220,307 $268,971 $261,261 $270,000 AB 109 28-3320 $1,558 $1,610 $2,724 $0
Total Intergovernmental: $383,150 $435,852 $456,491 $420,000 Service Charges and Fees
Animal Shelter Fees 18-3432 $13,475 $6,490 $4,965 $7,000 Spay/Neuter Fees 18-3433 $16,050 $8,615 $7,530 $10,000
Rabies Vaccination 18-3434 $3,500 $1,905 $1,680 $2,500
Total Service Charges and Fees: $33,025 $17,010 $14,175 $19,500 Miscellaneous Revenues
Police Grants 18-3680 $0 $25,000 $0 $61,700
Reimb of State Mandated Costs 18-3687 $26,915 $18,388 $63,596 $30,000 Post Reimbursement 18-3690 $0 $2,448 $0 $0
Miscellaneous Revenue 18-3691 $6,954 $16,314 $23,117 $344,900 Animal Shelter Donations 18-3694 $1,977 $2,388 -$486 $0 Holiday Public Safety Donation 18-3696 -$951 $1,500 $1,850 $0 Investment Earnings 25-3612 $0 $0 $8,000 $0
Investment Earnings 26-3612 $0 $0 $9,166 $0
Total Miscellaneous Revenues: $34,895 $66,038 $105,244 $436,600 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Transfer
Insurance Proceeds 18-3871 $47,694 $48,249 $0 $45,000
Total Transfer: $47,694 $48,249 $0 $45,000
Miscellaneous Proceeds
Police Range Rental Fees 18-3975 $29,300 $27,550 $10,850 $3,300 Total Miscellaneous Proceeds: $29,300 $27,550 $10,850 $3,300 Total Revenue Source: $4,182,821 $3,890,336 $3,783,762 $1,452,900 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget Expenditures by Function
Budgeted Expenditures by Function
Police Enforcement (71.1%)
Police Dispatch (12.8%)
Public Safety Augmentation (6.1%)
Police Animal Control (4.4%)
Supplemental Law (COPS) (3.4%)
Records (2.3%)
City of California City | Budget Book 2025
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Budgeted and Historical Expenditures by Function
Millions
Public Safety - AB 109
Records
Supplemental Law (COPS)
Police Animal Control
Public Safety Augmentation
Police Dispatch
Police Enforcement
FY2022FY2023FY2024FY2025
$0
$1
$2
$3
$4
$5
$6
Expenditures
Police Enforcement
Personnel Services
Regular Salaries 18-4212-110 $1,703,576 $1,459,690 $1,531,046 $1,413,000 Straight Overtime 18-4212-111 $83,578 $71,209 $34,445 $40,000 Premium Overtime 18-4212-112 $187,081 $195,098 $156,783 $250,000 Temporary/Part Time 18-4212-120 $122 $0 $0 $0
Cash-In-Lieu 18-4212-128 $10,450 $3,644 $24,063 $25,000 Recruiting 18-4212-130 $5,436 $25,513 $6,702 $10,000
Employment Fees 18-4212-131 $213 $430 $0 $300
Medicare 18-4212-132 $30,092 $26,004 $27,516 $25,000
Cafeteria Plan 18-4212-133 $364,192 $289,637 $223,234 $226,000 Retirement 18-4212-134 $248,781 $214,441 $249,205 $214,000 Unemployment Ins 18-4212-135 $6,398 $4,592 $3,318 $4,000 Worker's Comp 18-4212-136 $120,966 $155,729 $172,673 $245,000 PERS Unfunded Liability 18-4212-137 $301,091 $311,366 $439,282 $483,300 Uniforms 18-4212-140 $21,675 $20,599 $15,365 $15,325
Vacation/Sick Buy Back 18-4212-150 $83,140 $33,861 $154,913 $20,000 COVID-19 18-4212-170 $7,485 $5,232 $0 $0
Total Personnel Services: $3,174,277 $2,817,044 $3,038,545 $2,970,925 Operations and Maintenance
Subscr/Books/Dues 18-4212-210 $5,863 $7,812 $2,465 $2,700 Travel/Lodging/Reg 18-4212-230 $11,114 $14,319 $13,970 $8,600 Entertainment/Special Events 18-4212-235 $1,484 $668 $506 $100 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Office Supplies 18-4212-241 $6,608 $6,267 $6,266 $6,400 Postage and Shipping 18-4212-245 $1,242 $1,199 $324 $450 Other/Office Equipment 18-4212-250 $693 $274 $0 $0
Veh Operation/Maint 18-4212-254 $40,642 $55,162 $41,025 $40,500 RSI Fuel 18-4212-255 $72,645 $60,795 $51,899 $51,000
Bldg Operation/Maint 18-4212-270 $11,234 $20,803 $9,133 $15,400 Electricity 18-4212-281 $69,520 $64,391 $66,746 $68,000 Gas 18-4212-282 $7,262 $10,936 $6,264 $4,000
Telephone - Cell 18-4212-283 $12,273 $0 $0 $0
Telephone - Land 18-4212-284 $7,814 $19,995 $26,284 $20,000 Communications Maint 18-4212-286 $9,404 $25,186 $23,703 $25,600 Water Service 18-4212-287 $13,200 $1,350 $3,240 $3,000
Sewer Services 18-4212-288 $101 $118 $288 $300
Professional Services 18-4212-310 $78,493 $15,594 $22,625 $20,000 Legal Services 18-4212-311 $40,129 $7,919 $0 $1,000
Litigation 18-4212-313 $24,034 $0 $0 $0
Training 18-4212-330 $7,353 $5,158 $0 $0
Special Depart Supp 18-4212-450 $1,266 $848 $426 $500
Armory/Safety Equip & Supplies 18-4212-451 $16,059 $25,021 $39,389 $38,000 Chemicals/EMS Med Supp & Sup 18-4212-480 $1,095 $1,374 $664 $1,000 Holiday with Public Safety 18-4212-490 $0 $1,424 $1,923 $0 Liability Insurance 18-4212-510 $95,721 $247,066 $181,944 $152,000 Licenses & Permits 18-4212-610 $535 $0 $560 $600
Claims 18-4212-621 $462 $2,187 $0 $0
Software Contract 18-4212-629 $450 $377 $38 $0
Contracts 18-4212-630 $168,649 $174,950 $193,286 $190,100 Grant Expenses 18-4212-650 $0 $750 $5,998 $11,700
Legal Settlement 18-4212-680 $0 -$6,000 $0 $0
Operating Transfers In 18-4212-905 -$920,159 $0 -$1,122,419 -$490,500 PS Crime Stopper Reward 18-4212-911 $0 $0 $25,000 $25,000 Miscellaneous Expense 18-4212-999 $10,099 $244 $0 $0
Total Operations and Maintenance: -$204,716 $766,188 -$398,453 $195,450 Capital Outlay
Purchase of Equipment 18-4212-740 $381,818 $2,805 $23,060 $0 Vehicle Purchase 18-4212-745 $24,244 $0 $0 $0
Total Capital Outlay: $406,062 $2,805 $23,060 $0
Total Police Enforcement: $3,375,622 $3,586,037 $2,663,151 $3,166,375 Records
Personnel Services
Regular Salaries 18-4213-110 $80,075 $74,982 $68,583 $58,700 Straight Overtime 18-4213-111 $0 $620 $0 $400
Premium Overtime 18-4213-112 $0 $14 $365 $100
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Recruiting 18-4213-130 $0 $0 $4,034 $0
Medicare 18-4213-132 $1,709 $1,541 $1,321 $1,100
Cafeteria Plan 18-4213-133 $36,000 $33,000 $24,000 $18,000 Retirement 18-4213-134 $5,606 $5,717 $5,321 $4,600
Unemployment Ins 18-4213-135 $546 $332 $238 $400
Worker's Comp 18-4213-136 $636 $834 $2,152 $3,100
PERS Unfunded Liability 18-4213-137 $438 $8,301 $100 $200 Uniforms 18-4213-140 $1,200 $1,200 $875 $600
Vacation/Sick Buy Back 18-4213-150 $1,340 $0 $0 $0
COVID-19 18-4213-170 $1,440 $640 $0 $0
Total Personnel Services: $128,991 $127,181 $106,990 $87,200 Operations and Maintenance
Subscr/Books/Dues 18-4213-210 $150 $50 $75 $100
Travel/Lodging/Reg 18-4213-230 $0 $0 $3,834 $0
Entertainment/Special Events 18-4213-235 $830 $0 $0 $0
Office Supplies 18-4213-241 $848 $29 $0 $0
Office Equip Lease Expense 18-4213-242 $5,330 $5,029 $3,971 $3,500 Postage and Shipping 18-4213-245 $92 $0 $0 $0
Other/Office Equipment 18-4213-250 $1,381 $386 $0 $0
Professional Services 18-4213-310 $1,024 $946 $1,050 $2,000 Training 18-4213-330 $30 $0 $0 $0
Licenses & Permits 18-4213-610 $0 $6,300 $6,300 $6,300
Livescan Fees 18-4213-620 $2,594 $3,121 $3,885 $2,800
Contracts 18-4213-630 $9,192 $0 $1,448 $260
Total Operations and Maintenance: $21,472 $15,861 $20,563 $14,960 Total Records: $150,462 $143,041 $127,553 $102,160
Supplemental Law (COPS)
Operations and Maintenance
Operating Transfers out 25-4213-904 $512,850 $0 $186,159 $150,000 Total Operations and Maintenance: $512,850 $0 $186,159 $150,000 Total Supplemental Law (COPS): $512,850 $0 $186,159 $150,000 Public Safety Augmentation
Personnel Services
Regular Salaries 26-4214-110 $58,848 $47,537 $55,809 $5,400 Premium Overtime 26-4214-112 $3,283 $1,876 $469 $0
Temporary/Part Time 26-4214-120 $1,251 $715 $0 $0
Medicare 26-4214-132 $949 $727 $805 $100
Retirement 26-4214-134 $0 $2,349 $7,452 $800
Unemployment Ins 26-4214-135 $273 $188 $238 $300
PERS Unfunded Liability 26-4214-137 $0 $7,207 $0 $0
COVID-19 26-4214-170 $1,787 $0 $0 $0
Total Personnel Services: $66,391 $60,599 $64,772 $6,600 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Operations and Maintenance
Travel/Lodging/Reg 26-4214-230 $257 $1,396 $57 $0
Special Depart Supp 26-4214-450 $0 $3,000 $0 $0
Operating Transfers out 26-4214-904 $287,500 $0 $198,815 $263,400 Operating Transfers In 26-4214-905 -$1,787 $0 $0 $0
Total Operations and Maintenance: $285,970 $4,396 $198,872 $263,400 Total Public Safety Augmentation: $352,361 $64,995 $263,644 $270,000 Police Dispatch
Personnel Services
Regular Salaries 18-4215-110 $294,425 $238,638 $401,873 $377,000 Straight Overtime 18-4215-111 $6,882 $7,562 $7,555 $14,000 Premium Overtime 18-4215-112 $25,611 $56,462 $50,896 $40,000 Recruiting 18-4215-130 $0 $1,021 $0 $0
Medicare 18-4215-132 $5,307 $4,935 $7,222 $5,500
Cafeteria Plan 18-4215-133 $74,359 $63,643 $77,757 $80,000 Retirement 18-4215-134 $24,465 $22,046 $35,686 $33,000
Unemployment Ins 18-4215-135 $1,638 $1,255 $1,428 $1,400 Worker's Comp 18-4215-136 $2,049 $2,688 $2,058 $3,000
PERS Unfunded Liability 18-4215-137 $1,275 $32,010 $386 $500 Uniforms 18-4215-140 $3,000 $3,000 $1,401 $3,000
Vacation/Sick Buy Back 18-4215-150 $12,080 $12,915 $6,465 $0 COVID-19 18-4215-170 $4,034 $3,530 $0 $0
Total Personnel Services: $455,126 $449,705 $592,726 $557,400 Operations and Maintenance
Travel/Lodging/Reg 18-4215-230 $0 $0 $4,197 $700
Entertainment/Special Events 18-4215-235 $304 $0 $0 $0
Office Supplies 18-4215-241 $514 $426 -$29 $0
Other/Office Equipment 18-4215-250 $0 $536 $0 $1,000
Telephone - Land 18-4215-284 $4,632 $5,101 $5,071 $5,200 Communications Maint 18-4215-286 $4,785 $4,811 $4,827 $5,000 Contracts 18-4215-630 $1,000 $0 $0 $0
Total Operations and Maintenance: $11,235 $10,875 $14,066 $11,900 Total Police Dispatch: $466,360 $460,579 $606,792 $569,300 Police Animal Control
Personnel Services
Regular Salaries 18-4217-110 $57,182 $40,285 $55,107 $61,000 Straight Overtime 18-4217-111 $1,406 $506 $2,142 $5,000 Premium Overtime 18-4217-112 $1,933 $2,623 $2,180 $10,000 Temporary/Part Time 18-4217-120 $17,067 $20,171 $23,312 $23,000 Recruiting 18-4217-130 $0 $0 $1,093 $0
Medicare 18-4217-132 $1,115 $1,031 $1,157 $1,200
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Cafeteria Plan 18-4217-133 $12,600 $9,466 $10,450 $12,000 Retirement 18-4217-134 $5,042 $4,712 $8,994 $9,600
Unemployment Ins 18-4217-135 $546 $356 $714 $600
Worker's Comp 18-4217-136 $9,785 $12,447 $3,500 $5,000
PERS Unfunded Liability 18-4217-137 $276 $6,842 $36 $100 Uniforms 18-4217-140 $0 $600 $600 $600
Vacation/Sick Buy Back 18-4217-150 $0 $7,578 $0 $0
Total Personnel Services: $106,951 $106,616 $109,285 $128,100 Operations and Maintenance
Subscr/Books/Dues 18-4217-210 $48 $350 $446 $500
Travel/Lodging/Reg 18-4217-230 $0 $0 $3,211 $0
Office Supplies 18-4217-241 $996 $740 $292 $825
Other/Office Equipment 18-4217-250 $38 $0 $0 $0
Veh Operation/Maint 18-4217-254 $101 $39 $1,412 $1,000
RSI Fuel 18-4217-255 $2,860 $1,798 $11,914 $5,200
Bldg Operation/Maint 18-4217-270 $3,038 $435 $2,641 $5,100 Electricity 18-4217-281 $13,685 $12,876 $13,542 $13,800 Gas 18-4217-282 $2,708 $5,194 $2,617 $1,900
Telephone - Cell 18-4217-283 $846 -$805 $0 $0
Telephone - Land 18-4217-284 $882 $913 $3,927 $900
Communications Maint 18-4217-286 $1,147 $435 $480 $550
Water Service 18-4217-287 $3,187 $2,966 $3,661 $3,600
Sewer Services 18-4217-288 $2,727 $2,560 $3,090 $3,100
Professional Services 18-4217-310 $25,605 $18,240 $22,315 $25,000 Special Depart Supp 18-4217-450 $0 $200 $0 $0
Chemicals/EMS Med Supp & Suppl 18-4217-480 $0 $0 $0 $300 Contracts 18-4217-630 $2,616 $3,046 $2,612 $3,100
Grant Expenses 18-4217-650 $0 $7,326 $1,238 $1,800
Total Operations and Maintenance: $60,484 $56,313 $73,398 $66,675 Total Police Animal Control: $167,435 $162,929 $182,683 $194,775 Public Safety - AB 109
Personnel Services
Premium Overtime 28-4221-112 $0 $536 $8,737 $0
Medicare 28-4221-132 $0 $8 $121 $0
Total Personnel Services: $0 $544 $8,857 $0
Operations and Maintenance
Operating Transfers out 28-4221-904 $106,850 $0 $0 $0
Total Operations and Maintenance: $106,850 $0 $0 $0
Total Public Safety - AB 109: $106,850 $544 $8,857 $0
Total Expenditures: $5,131,940 $4,418,126 $4,038,840 $4,452,610 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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PS Fire Fund
Summary
The City of California City is projecting $4.47M of revenue in FY2025, which represents a 32.8% increase over the prior year. Budgeted expenditures are projected to increase by 117.8% or $3.85M to $7.11M in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$2M
$4M
$6M
$8M
Revenues by Source
Revenue Source
Taxes
Measure A (2012) 19-3110 $297,402 $163,784 $105,255 $80,000 Measure C (2018) 19-3112 $3,254,189 $3,077,239 $3,056,225 $400,000 Total Taxes: $3,551,591 $3,241,023 $3,161,481 $480,000
Service Charges and Fees
Fire Dept Citations 19-3410 $50 $391,800 $9,675 $350,000 Total Service Charges and Fees: $50 $391,800 $9,675 $350,000 Fines and Forfeitures
Code Enforcement Citations 19-3523 $58,210 $54,769 $45,755 $50,000 Total Fines and Forfeitures: $58,210 $54,769 $45,755 $50,000 Miscellaneous Revenues
Fire Supplies Cost Recovery 19-3617 $348 $0 $0 $0
Fire Donations 19-3627 $11,519 $0 $0 $0
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Fire Inspection Fees 19-3641 $77,380 $68,545 $59,670 $125,000 Fire Grants 19-3680 $0 $15,000 $0 $153,000
Miscellaneous Revenue 19-3691 $8,740 $3,723 $28,456 $3,265,100 Reimbursement -Fire Services 19-3695 $75,573 $0 $0 $50,000 Total Miscellaneous Revenues: $173,560 $87,268 $88,126 $3,593,100 Total Revenue Source: $3,783,411 $3,774,861 $3,305,036 $4,473,100 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Fire Code Enforce
Fire Suppression
FY2022FY2023FY2024
FY2025
$0
$2
$4
$6
$8
Expenditures
Fire Code Enforce
Personnel Services
Regular Salaries 19-4216-110 $115,122 $113,157 $93,424 $114,200 Straight Overtime 19-4216-111 $1,362 $0 $0 $0
Premium Overtime 19-4216-112 $0 $614 $388 $0
Cash-In-Lieu 19-4216-128 $0 $28 $4 $100
Recruiting 19-4216-130 $0 $0 $275 $0
Medicare 19-4216-132 $2,047 $1,993 $1,576 $2,200
Cafeteria Plan 19-4216-133 $29,400 $30,450 $30,000 $36,000 Retirement 19-4216-134 $12,355 $13,958 $8,156 $8,800
Unemployment Ins 19-4216-135 $546 $436 $662 $600
Worker's Comp 19-4216-136 $5,965 $6,995 $1,734 $2,500
PERS Unfunded Liability 19-4216-137 $45,379 $20,267 $54 $100 Uniforms 19-4216-140 $1,200 $1,800 $1,200 $1,200
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Vacation/Sick Buy Back 19-4216-150 $2,608 $4,011 $82 $500 COVID-19 19-4216-170 $1,046 $0 $0 $0
Total Personnel Services: $217,030 $193,709 $137,555 $166,200 Operations and Maintenance
Subscr/Books/Dues 19-4216-210 $1,098 $881 $560 $200
Advertising 19-4216-220 $428 $0 $0 $0
Travel/Lodging/Reg 19-4216-230 $0 $1,271 $1,629 $3,600
Office Supplies 19-4216-241 $536 $202 $195 $850
Other/Office Equipment 19-4216-250 $268 $436 $0 $0
Veh Operation/Maint 19-4216-254 $2,829 $3,160 $617 $3,500 RSI Fuel 19-4216-255 $3,887 $3,947 $5,141 $5,500
Telephone - Cell 19-4216-283 $914 -$7 $0 $0
Telephone - Land 19-4216-284 $0 $1,335 $1,083 $1,000
Communications Maint 19-4216-286 $745 $776 $1,943 $1,500 Professional Services 19-4216-310 $14,058 $10,034 $14,774 $14,000 Legal Services 19-4216-311 $12,970 $39,859 $0 $400
Software Contract 19-4216-629 $450 $452 -$37 $250
Other Contracts 19-4216-630 $3,809 $3,809 $4,494 $4,500 Operating Transfers In 19-4216-905 $0 $0 $0 -$62,700
Total Operations and Maintenance: $41,991 $66,155 $30,401 -$27,400 Total Fire Code Enforce: $259,021 $259,864 $167,956 $138,800 Fire Suppression
Personnel Services
Regular Salaries 19-4222-110 $1,132,826 $1,236,340 $1,793,105 $1,536,000 Straight Overtime 19-4222-111 $30,228 $26,232 $31,375 $30,000 Premium Overtime 19-4222-112 $292,997 $237,539 $323,271 $300,000 Cash-In-Lieu 19-4222-128 $28,144 $8,014 $38,108 $20,000 Recruiting 19-4222-130 $3,838 $1,078 $506 $2,000
Employment Fees 19-4222-131 $0 $144 $0 $0
Medicare 19-4222-132 $22,189 $21,718 $33,349 $22,300
Cafeteria Plan 19-4222-133 $195,801 $191,900 $209,855 $222,500 Retirement 19-4222-134 $151,357 $180,257 $282,870 $258,000 Unemployment Ins 19-4222-135 $4,869 $3,367 $3,600 $4,480 Worker's Comp 19-4222-136 $122,781 $159,609 $157,291 $223,200 PERS Unfunded Liability 19-4222-137 $344,214 $261,731 $372,031 $409,300 Uniforms 19-4222-140 $21,000 $18,200 $19,600 $23,325
Vacation/Sick Buy Back 19-4222-150 $44,613 $60,550 $125,035 $100,000 COVID-19 19-4222-170 $246 $0 $0 $0
Total Personnel Services: $2,395,102 $2,406,679 $3,389,996 $3,151,105 Operations and Maintenance
Subscr/Books/Dues 19-4222-210 $7,662 $13,477 $13,958 $14,000 Advertising 19-4222-220 $0 $0 $215 $250
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Travel/Lodging/Reg 19-4222-230 $6,032 $9,813 $13,765 $34,500 Entertainment/Special Events 19-4222-235 $284 $0 $57 $200 Office Supplies 19-4222-241 $924 $3,991 $3,249 $3,000
Postage and Shipping 19-4222-245 $57 $441 $109 $500
Other/Office Equipment 19-4222-250 $729 $1,337 $29 $250 Veh Operation/Maint 19-4222-254 $30,955 $59,644 $35,675 $65,000 RSI Fuel 19-4222-255 $34,473 $35,554 $38,105 $35,000
Equipment Operation/Maint 19-4222-256 $90 $3,630 $2,106 $2,500 Bldg Operation/Maint 19-4222-270 $11,316 $15,794 $7,011 $11,000 Electricity 19-4222-281 $20,613 $22,373 $22,283 $23,500 Gas 19-4222-282 $4,680 $8,855 $3,986 $3,000
Telephone - Cell 19-4222-283 $3,778 $0 $0 $0
Telephone - Land 19-4222-284 $6,573 $10,308 $18,290 $11,500 Communications Maint 19-4222-286 $8,349 $18,920 $20,429 $15,000 Water Service 19-4222-287 $3,240 $3,240 $3,240 $3,500
Sewer Services 19-4222-288 $395 $357 $297 $500
Professional Services 19-4222-310 $59,058 $101,575 $85,863 $90,000 Legal Services 19-4222-311 $972 $0 $0 $0
Training 19-4222-330 $4,384 $8,844 $0 $0
Fire Prevention 19-4222-351 $0 $1,820 $0 $0
Special Depart Supp 19-4222-450 $193 $1,225 $0 $850
Armory/Safety Equip & Supplies 19-4222-451 $42,676 $10,277 $36,567 $20,300 Chemicals/EMS Med Supp & Sup 19-4222-480 $29,481 $35,153 $29,347 $35,000 Liability Insurance 19-4222-510 $113,932 $118,013 $19,346 $47,400 Licenses & Permits 19-4222-610 $281 $1,183 $309 $350
Contracts 19-4222-630 $68,289 $68,328 $72,248 $60,000
Grant Expenses 19-4222-650 $5,999 $20,703 $0 $5,000
Operating Transfers In 19-4222-905 -$1,291 $0 -$157,565 -$161,200 Total Operations and Maintenance: $464,126 $574,857 $268,921 $320,900 Capital Outlay
Purchase of Equipment 19-4222-740 $16,392 $0 $0 $0
Vehicle Purchase 19-4222-745 $0 $0 $0 $3,500,000
Total Capital Outlay: $16,392 $0 $0 $3,500,000
Debt Service
Loan Payment 19-4222-810 $198,474 $0 $0 $0
Total Debt Service: $198,474 $0 $0 $0
Total Fire Suppression: $3,074,093 $2,981,536 $3,658,917 $6,972,005 Total Expenditures: $3,333,115 $3,241,399 $3,826,873 $7,110,805 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Street Fund
Summary
The City of California City is projecting $7.16M of revenue in FY2025, which represents a 23.1% increase over the prior year. Budgeted expenditures are projected to decrease by 27.3% or $1.45M to $3.88M in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$2M
$4M
$6M
$8M
Revenue by Fund
City of California City | Budget Book 2025
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Street Fund $631,764 $910,964 $1,290,342 $4,759,200
Street Capital Projects Fund $132,060 $446,674 $2,995,601 $2,400,100 Total: $763,824 $1,357,638 $4,285,943 $7,159,300
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget Revenues by Source
Revenue Source
Service Charges and Fees
Engineering Fees 27-3418 $48 $0 $0 $0
Total Service Charges and Fees: $48 $0 $0 $0
Miscellaneous Revenues
Miscellaneous Revenue 27-3691 $4,769 $629 $2,231 $200
AC Repair Fees 27-3693 $2,738 $12,113 $2,713 $5,000
Total Miscellaneous Revenues: $7,507 $12,741 $4,943 $5,200 Transfer
Special Tax Trfr for Streets 27-3814 $9,517 $9,118 $4,801 $3,000 Total Transfer: $9,517 $9,118 $4,801 $3,000
Gas Tax Revenue
CUC Street Grant 27-3333 $0 $185,279 $0 $0
Gas Tax-2103 27-3352 $112,054 $122,366 $136,577 $126,000 RMRA State Gas Tax 27-3353 $289,088 $335,075 $387,452 $323,000 Gas Tax-2105 27-3356 $78,747 $85,466 $91,082 $87,000
Gas Tax-2106 27-3357 $37,579 $40,442 $42,409 $43,000
Gas Tax-2107 27-3358 $97,225 $120,476 $127,287 $122,000 Article 8 Funds (LTF) 27-3359 $0 $0 $495,791 $4,050,000 Total Gas Tax Revenue: $614,693 $889,104 $1,280,598 $4,751,000 Capital Project Funding
CML-College Station 5399-022 94-3318 $13,024 $9,477 $0 $0 HSIPSL - 5399 94-3322 $45,980 -$720 $416,581 $0
RSTPL 5399 94-3326 $73,056 $371,867 $2,571,156 $0
RSTP Hac - CCB to Euc P2 94-3349 $0 $66,050 $7,864 $0
20407 CMAQ Mendiburu Rd 94-3350 $0 $0 $0 $665,600
19410 CMAQ Redwood Blvd 94-3351 $0 $0 $0 $847,000
21420 HSIP Upgrade Ped Cross 94-3352 $0 $0 $0 $62,400
23401 RSTP Hacienda Blvd Rehab 94-3353 $0 $0 $0 $326,200 24411 CMAQ - CCB Shoulders 94-3354 $0 $0 $0 $289,500
23404 CCB - Hacienda to 94th 94-3355 $0 $0 $0 $38,800
22405 TDA Art3 Hacienda Blvd 94-3356 $0 $0 $0 $170,600
Total Capital Project Funding: $132,060 $446,674 $2,995,601 $2,400,100 Total Revenue Source: $763,824 $1,357,638 $4,285,943 $7,159,300 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
60/122

Expenditures by Function
Budgeted Expenditures by Function
Streets Capital Projects (87.5%)
Streets Maintenance (12.4%)
Public Works Fleet (0.06%)
Budgeted and Historical Expenditures by Function
Millions
Streets SDI
Public Works Fleet
Streets Maintenance
Streets Capital Projects
FY2022FY2023FY2024FY2025
$-1
$0
$1
$2
$3
$4
$5
$6
Expenditures
Streets Maintenance
Personnel Services
Regular Salaries 27-4411-110 $216,083 $221,724 $207,010 $81,000 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
61/122

Straight Overtime 27-4411-111 $0 $0 $335 $100
Premium Overtime 27-4411-112 $4,460 $14,461 $15,333 $1,000 Temporary/Part Time 27-4411-120 $0 $728 $3,267 $0
Cash-In-Lieu 27-4411-128 $43 $0 $26 $100
Recruiting 27-4411-130 $920 $610 $0 $0
Employment Fees 27-4411-131 $193 $350 $195 $100
Medicare 27-4411-132 $3,148 $3,814 $3,617 $1,200
Cafeteria Plan 27-4411-133 $68,222 $65,684 $55,150 $18,000 Retirement 27-4411-134 $20,109 $29,352 $21,869 $14,000
Unemployment Ins 27-4411-135 $1,738 $1,156 $952 $300
Worker's Comp 27-4411-136 $29,796 $37,115 $23,187 $1,000 PERS Unfunded Liability 27-4411-137 $107,123 $61,942 $55,009 $2,000 Uniforms 27-4411-140 $321 $448 $551 $0
Vacation/Sick Buy Back 27-4411-150 $2,198 $14,964 $18,898 $13,000 COVID-19 27-4411-170 $0 $157 $0 $0
Total Personnel Services: $454,354 $452,505 $405,400 $131,800 Operations and Maintenance
Subscr/Books/Dues 27-4411-210 $1,112 $1,152 $1,000 $1,000 Advertising 27-4411-220 $0 $10,330 $680 $2,500
Travel/Lodging/Reg 27-4411-230 $0 $0 $1,371 $0
Equipment Rental 27-4411-240 $847 $997 $0 $0
Office Supplies 27-4411-241 $623 -$22 $0 $200
Janitorial Supplies 27-4411-244 $154 $0 $0 $0
Veh Operation/Maint 27-4411-254 $4,990 $10,084 $3,189 $5,000 RSI Fuel 27-4411-255 $25,305 $29,842 $29,634 $10,000
Equipment Operation/Maint 27-4411-256 $6,836 $9,286 $11,335 $13,000 Hand Tools 27-4411-257 $1,309 $1,918 $516 $1,000
Bldg Operation/Maint 27-4411-270 $997 $487 $1,071 $1,000 Electricity 27-4411-281 $97,807 $92,464 $113,251 $115,000 Telephone - Land 27-4411-284 $0 $0 $407 $500
Propane 27-4411-285 $1,023 $3,127 $3,804 $4,000
Communications Maint 27-4411-286 $0 $0 $0 $100
Water Service 27-4411-287 $1,926 $1,940 $1,920 $2,000
Professional Services 27-4411-310 $0 $0 $4,780 $1,000
Engineering 27-4411-315 $26,973 $76,585 $31,038 $75,000 Training 27-4411-330 $0 $2,675 $0 $0
Street Signs 27-4411-411 $10,375 $4,911 $2,991 $10,000
Repair Subcontractors 27-4411-415 $0 $0 $0 $500
Special Depart Supp 27-4411-450 $15,011 $29,511 $31,676 $10,000 Armory/Safety Equip & Supplies 27-4411-451 $2,494 $2,758 $3,457 $400 Liability Insurance 27-4411-510 $29,340 $30,428 $0 $7,800 Licenses & Permits 27-4411-610 $2,450 $2,297 $0 $0
Claims 27-4411-621 $11,661 $0 $0 $1,500
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Contracts 27-4411-630 $3,605 $4,293 $4,144 $4,500
Transfers Expenses In 27-4411-903 $59,544 $62,187 $73,997 $83,314 Total Operations and Maintenance: $304,384 $377,250 $320,262 $349,314 Capital Outlay
Purchase of Equipment 27-4411-740 $0 $12,972 $0 $0
Vehicle Purchase 27-4411-745 $0 $61,745 $0 $0
Total Capital Outlay: $0 $74,717 $0 $0
Debt Service
Loan Payment 27-4411-810 $71,242 $34,146 $0 $0
Interest Expense 27-4411-820 $5,214 $606 $0 $0
Total Debt Service: $76,456 $34,752 $0 $0
Total Streets Maintenance: $835,194 $939,224 $725,663 $481,114 Public Works Fleet
Personnel Services
Regular Salaries 27-4413-110 $15,396 $67,004 $88,035 $211,000 Premium Overtime 27-4413-112 $590 $2,433 $29 $15,000
Temporary/Part Time 27-4413-120 $10,377 $0 $2,155 $2,000 Cash-In-Lieu 27-4413-128 $0 $0 $2 $100
Recruiting 27-4413-130 $440 $0 $0 $0
Employment Fees 27-4413-131 $0 $0 $0 $300
Medicare 27-4413-132 $451 $1,216 $1,323 $3,100
Cafeteria Plan 27-4413-133 $4,750 $18,525 $22,801 $47,000 Retirement 27-4413-134 $955 $5,106 $6,751 $17,000
Unemployment Ins 27-4413-135 $311 $235 $476 $1,100
Worker's Comp 27-4413-136 $0 $0 $523 $30,000
PERS Unfunded Liability 27-4413-137 $0 $15,665 $37 $52,000 Uniforms/Safety Equip 27-4413-140 $0 $203 $203 $200
Vacation/Sick Buy Back 27-4413-150 $0 $0 $0 $1,600
COVID-19 27-4413-170 $0 $472 $0 $0
Total Personnel Services: $33,270 $110,859 $122,336 $380,400 Operations and Maintenance
Advertising 27-4413-220 $0 $0 $0 $2,500
Travel/Lodging/Reg 27-4413-230 $0 $0 $0 $7,500
Equipment Rental 27-4413-240 $0 $0 $0 $5,000
Veh Operation/Maint 27-4413-254 $0 $454 $1,749 $7,000
RSI Fuel 27-4413-255 $2,063 $4,552 $6,403 $20,000
Equipment Operation/Maint 27-4413-256 $0 $344 $0 $5,000 Hand Tools 27-4413-257 $0 $473 $0 $2,500
Roll Off Charges 27-4413-412 $0 $0 $3,444 $30,000
Special Depart Supp 27-4413-450 $527 $515 $5 $18,000
Armory/Safety Equip & Supplies 27-4413-451 $1,296 $477 $1,135 $7,000 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Operating Transfers In 27-4413-905 -$43,818 $0 -$134,368 -$817,700 Total Operations and Maintenance: -$39,932 $6,815 -$121,633 -$713,200 Capital Outlay
Purchase of Equipment 27-4413-740 $0 $11,363 $0 $250,000 Vehicle Purchase 27-4413-745 $0 $56,242 -$854 $85,000
Total Capital Outlay: $0 $67,605 -$854 $335,000
Total Public Works Fleet: -$6,662 $185,279 -$151 $2,200 Streets SDI
Operations and Maintenance
Equipment Operation/Maint 27-4415-256 $0 $385 $0 $0
Total Operations and Maintenance: $0 $385 $0 $0
Total Streets SDI: $0 $385 $0 $0
Streets Capital Projects
Capital Outlay
HSIPL 5399 Wonder Type #13405 94-7000-724 $16,028 $0 $0 $0 STPL 5399 #13408 94-7000-725 $33,100 $1,118 $58,702 $0
Local Streets & Roads 94-7000-733 $495,002 $22,103 $0 $0 #20407 CMAQ Mend - Hac to Neu 94-7000-734 $27,665 $8,590 $2,950,505 $685,700 STPL 5399 (026) 94-7000-744 $31,353 $0 $0 $0
STPL 5399 (028) 94-7000-745 $488 $0 $0 $0
RSTP Hac - S.Loop to Euc P1 94-7000-747 $21,578 $0 $675 $0 RSTP Hac - CCB to Euc P3 94-7000-751 $0 $622,718 $11,456 $0 #21420 HSIP CCB - Yerba & Neur 94-7000-753 $0 $8,098 $483,032 $72,600 #23401 RSTP Hac - Manz to Red 94-7000-754 $0 $23,180 $43,350 $622,000 #23403 Catalpa - 87th to 94th 94-7000-755 $0 $0 $534,068 $0 #22405 TDA3 Hac - S.Loop & Man 94-7000-756 $0 $0 $155,166 $179,300 #19410 CMAQ Redwd - Hac & 98th 94-7000-757 $0 $0 $14,263 $1,023,100 #24411 CMAQ CCB - Baron to Mav 94-7000-758 $0 $0 $0 $327,000 #23404 RSTP CCB - Hac to 94th 94-7000-759 $0 $0 $0 $43,800 #24406 Redwd - Graham to 88th 94-7000-760 $0 $0 $33,873 $440,200 Total Capital Outlay: $625,212 $685,806 $4,285,088 $3,393,700 Total Streets Capital Projects: $625,212 $685,806 $4,285,088 $3,393,700 Total Expenditures: $1,453,744 $1,810,694 $5,010,599 $3,877,014 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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OHV Permit Fund
Summary
The City of California City is projecting $178.9K of revenue in FY2025, which represents a 2.1% decrease over the prior year. Budgeted expenditures are projected to decrease by 6.8% or $12.29K to $168.41K in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$100K
$200K
$300K
$400K
Revenues by Source
Revenue Source
Miscellaneous Revenues
Investment Earnings 29-3612 $163 $3,039 $2,936 $3,000
Miscellaneous Revenue 29-3691 $11,285 $10,954 $15,189 $14,000 Transient Lodging 29-3692 $0 $300 $0 $0
OHV Donations 29-3694 $1,073 $580 $996 $0
Total Miscellaneous Revenues: $12,521 $14,873 $19,121 $17,000 OHV Permit Program
Yearly RV Pass Fees 29-3992 $6,840 $6,288 $7,810 $7,900 One Time Water Fees 29-3993 $956 $1,135 $1,342 $1,100
One Time Dump Fees 29-3994 $1,330 $1,055 $1,425 $1,600
Camping Fees 29-3995 $4,320 $5,425 $4,910 $5,300
Shower Fees 29-3996 $3,813 $2,671 $3,292 $3,500
Special Event Fees 29-3997 $1,980 $2,085 $2,065 $2,500
Riding Permits 29-3998 $134,127 $111,441 $109,975 $140,000 Cash Variance 29-3999 $0 $0 -$150 $0
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Total OHV Permit Program: $153,366 $130,100 $130,669 $161,900 Tranfer
Insurance Proceeds 29-3871 $0 $0 $1,655 $0
Total Tranfer: $0 $0 $1,655 $0
Total Revenue Source: $165,887 $144,973 $151,445 $178,900 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
OHV Permits Program
FY2022FY2023FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
Expenditures
OHV Permits Program
Personnel Services
Regular Salaries 29-4219-110 $0 $14,158 $6,772 $0
Straight Overtime 29-4219-111 $214 $0 $0 $0
Premium Overtime 29-4219-112 $6,389 $275 $313 $1,000
Temporary/Part Time 29-4219-120 $30,571 $12,094 $16,656 $17,000 Cash-In-Lieu 29-4219-128 $0 $0 $214 $0
Recruiting 29-4219-130 $2,740 $2,441 $3,454 $1,500
Employment Fees 29-4219-131 $100 $0 $0 $0
Medicare 29-4219-132 $581 $354 $368 $400
Cafeteria Plan 29-4219-133 $0 $3,065 $1,900 $0
Retirement 29-4219-134 $219 $749 $574 $0
Unemployment Ins 29-4219-135 $1,236 $218 $207 $300
Worker's Comp 29-4219-136 $12,092 $27,057 $18,647 $30,000 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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PERS Unfunded Liability 29-4219-137 $1,056 $2,298 $169 $0 Uniforms 29-4219-140 $504 $1,008 $1,127 $1,500
Total Personnel Services: $55,703 $63,717 $50,403 $51,700 Operations and Maintenance
Subscr/Books/Dues 29-4219-210 $99 $50 $0 $100
Advertising 29-4219-220 $2,037 $0 $1,500 $100
Travel/Lodging/Reg 29-4219-230 $2,054 $925 $764 $1,500
Office Supplies 29-4219-241 $5,521 $6,171 $4,855 $5,000 Janitorial Supplies 29-4219-244 $830 $514 $227 $1,000
Postage and Shipping 29-4219-245 $9 $14 $14 $100
Other/Office Equipment 29-4219-250 $1,505 $1,312 $754 $1,500 Veh Operation/Maint 29-4219-254 $3,031 $3,955 $1,008 $3,000 RSI Fuel 29-4219-255 $10,119 $7,924 $1,905 $5,000
Equipment Operation/Maint 29-4219-256 $0 $10,253 $4,582 $6,000 Bldg Operation/Maint 29-4219-270 $1,709 $649 $1,331 $2,000 Electricity 29-4219-281 $13,495 $8,915 $20,797 $22,000
Telephone - Cell 29-4219-283 $1,066 $0 $0 $0
Telephone - Land 29-4219-284 $492 $1,462 $2,883 $2,000
Communications Maint 29-4219-286 $0 $302 $0 $0
Water Service 29-4219-287 $1,291 $418 $1,620 $2,000
Sewer Services 29-4219-288 $602 $524 $539 $800
Professional Services 29-4219-310 $2,921 $7,292 $7,171 $4,000 Legal Services 29-4219-311 $240 $0 $0 $0
Training 29-4219-330 $0 $967 $0 $1,000
Special Purchases/Concessions 29-4219-440 $9,703 $11,179 $11,001 $10,000 Special Depart Supp 29-4219-450 $7,156 $3,679 $1,835 $4,000 Armory/Safety Equip & Supplies 29-4219-451 $0 $0 $2,726 $500 Liability Insurance 29-4219-510 $307 $319 $0 $100
Miscellaneous Services 29-4219-620 $0 $0 $12,429 $800
Contracts 29-4219-630 $13,021 $3,397 $11,270 $16,500
Transfers Expenses In 29-4219-903 $2,115 $1,687 $1,967 $2,709 Total Operations and Maintenance: $79,322 $71,908 $91,177 $91,709 Capital Outlay
Improvements 29-4219-730 $58 $0 $0 $0
Purchase of Equipment 29-4219-740 $225,000 $24,456 $0 $25,000 Vehicle Purchase 29-4219-745 -$5 $0 $0 $0
Total Capital Outlay: $225,053 $24,456 $0 $25,000
Total OHV Permits Program: $360,079 $160,081 $141,580 $168,409 Total Expenditures: $360,079 $160,081 $141,580 $168,409 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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OHV Grant
Summary
The City of California City is projecting $1.74M of revenue in FY2025, which represents a 12.9% decrease over the prior year.

Budgeted expenditures are projected to increase by 30.0% or $327.75K to $1.42M in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$500K
$1M
$1.5M
$2M
$2.5M
Revenues by Source
Revenue Source
Grant Revenues
OHV Planning G18 16-3344 $28,815 $5,648 $45,537 $0
OHV Law Enforcement G19 16-3345 $8,971 $0 $0 $0
OHV Ground Operations G19 16-3346 $0 $0 $418,667 $0
OHV Education & Safety G19 16-3347 $0 $0 $91,301 $0
OHV Law Enforcement G21 16-3348 $0 $8,506 $0 $0
OHV Ground Operations G21 16-3349 $0 $2,250 $0 $0
OHV Law Enforcement G22 16-3350 $0 $0 $9,363 $0
OHV Ground Operations G22 16-3351 $0 $0 $480,858 $0
OHV Education & Safety G22 16-3352 $0 $0 $49,459 $0
OHV Law Enforcement G23 16-3353 $0 $0 $0 $28,200
OHV Ground Operations G23 16-3354 $0 $0 $0 $610,650
OHV Education & Safety G23 16-3355 $0 $0 $0 $50,000
OHV Development Grant G23 16-3356 $0 $0 $0 $186,650
OHV Law Enforcement G24 16-3357 $0 $0 $0 $25,300
OHV Ground Operations G24 16-3358 $0 $0 $0 $666,300
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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OHV Education & Safety G24 16-3359 $0 $0 $0 $114,400
OHV Planning G24 16-3360 $0 $0 $0 $63,000
Total Grant Revenues: $37,786 $16,403 $1,095,186 $1,744,500 Total Revenue Source: $37,786 $16,403 $1,095,186 $1,744,500 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
69/122

Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
OHV LE Grant - G18
OHV Planning Grant - G18
OHV Law Enforcement Grant - G19
OHV Ground Operations - G19
OHV Education & Safety - G19
OHV Law Enforcement Grant - G21
OHV Ground Operations - G21
OHV Law Enforcement Grant - G22
OHV Ground Operations - G22
OHV Education & Safety - G22
OHV Law Enforcement Grant - G23
OHV Law Enforcement Grant - G24
OHV Planning - G24
OHV Education & Safety - G23
OHV Education & Safety - G24
OHV Development Grant - G23
OHV Ground Operations - G23
OHV Ground Operations - G24
FY2022FY2023FY2024FY2025
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expenditures
OHV LE Grant - G18
Personnel Services
Retirement 16-4236-134 $0 $518 $0 $0
Total Personnel Services: $0 $518 $0 $0
Total OHV LE Grant - G18: $0 $518 $0 $0
OHV Planning Grant - G18
Operations and Maintenance
Contracts 16-4239-630 $39,143 $40,857 $0 $0
Total Operations and Maintenance: $39,143 $40,857 $0 $0 Total OHV Planning Grant - G18: $39,143 $40,857 $0 $0
OHV Law Enforcement Grant - G19
Personnel Services
Regular Salaries 16-4240-110 $400 $0 $0 $0
Premium Overtime 16-4240-112 $0 $848 $0 $0
Medicare 16-4240-132 $6 $9 $0 $0
Retirement 16-4240-134 $27 $0 $0 $0
Total Personnel Services: $433 $856 $0 $0
Operations and Maintenance
Office Supplies 16-4240-241 $175 $0 $0 $0
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Water Service 16-4240-287 $892 $0 $0 $0
Total Operations and Maintenance: $1,068 $0 $0 $0
Total OHV Law Enforcement Grant - G19: $1,501 $856 $0 $0 OHV Ground Operations - G19
Personnel Services
Regular Salaries 16-4241-110 $91,831 $0 $0 $0
Premium Overtime 16-4241-112 $565 $0 $0 $0
Medicare 16-4241-132 $1,738 $0 $0 $0
Cafeteria Plan 16-4241-133 $30,675 $0 $0 $0
Retirement 16-4241-134 $6,414 $0 $0 $0
Unemployment Ins 16-4241-135 $295 $0 $0 $0
Worker's Comp 16-4241-136 $18,015 $10,597 $0 $0
Uniforms 16-4241-140 $504 $0 $0 $0
Vacation/Sick Buy Back 16-4241-150 $1,595 $0 $0 $0
Total Personnel Services: $151,632 $10,597 $0 $0
Operations and Maintenance
Veh Operation/Maint 16-4241-254 $1,306 $0 $0 $0
RSI Fuel 16-4241-255 $5,188 $0 $0 $0
Bldg Operation/Maint 16-4241-270 $3,466 $0 $0 $0
Electricity 16-4241-281 $3,608 $0 $0 $0
Communications Maint 16-4241-286 $607 $0 $0 $0
Water Service 16-4241-287 $1,729 $0 $0 $0
Special Depart Supp 16-4241-450 $45,988 $0 $0 $0
Contracts 16-4241-630 $5,536 $0 $0 $0
Total Operations and Maintenance: $67,429 $0 $0 $0
Total OHV Ground Operations - G19: $219,060 $10,597 $0 $0 OHV Education & Safety - G19
Personnel Services
Regular Salaries 16-4242-110 $4,250 $0 $0 $0
Straight Overtime 16-4242-111 $1,828 $0 $0 $0
Premium Overtime 16-4242-112 $8,989 $0 $0 $0
Temporary/Part Time 16-4242-120 $4,500 $0 $0 $0
Medicare 16-4242-132 $191 $0 $0 $0
Retirement 16-4242-134 $478 $0 $0 $0
Unemployment Ins 16-4242-135 $177 $0 $0 $0
Worker's Comp 16-4242-136 $3,800 $2,235 $0 $0
Uniforms 16-4242-140 $1,792 $0 $0 $0
Total Personnel Services: $26,006 $2,235 $0 $0
Operations and Maintenance
Veh Operation/Maint 16-4242-254 $1,012 $0 $0 $0
Special Depart Supp 16-4242-450 $2,417 $0 $0 $0
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Chemicals/EMS Med Supp & Sup 16-4242-480 $131 $0 $0 $0
Contracts 16-4242-630 $695 $0 $0 $0
Total Operations and Maintenance: $4,255 $0 $0 $0
Total OHV Education & Safety - G19: $30,261 $2,235 $0 $0 OHV Law Enforcement Grant - G21
Personnel Services
Premium Overtime 16-4243-112 $3,815 $0 $0 $0
Medicare 16-4243-132 $54 $0 $0 $0
Retirement 16-4243-134 $59 $0 $0 $0
Total Personnel Services: $3,928 $0 $0 $0
Operations and Maintenance
Office Supplies 16-4243-241 $41 $0 $0 $0
Veh Operation/Maint 16-4243-254 $444 $0 $0 $0
Electricity 16-4243-281 $5,353 $0 $0 $0
Water Service 16-4243-287 $1,080 $418 $0 $0
Total Operations and Maintenance: $6,919 $418 $0 $0
Total OHV Law Enforcement Grant - G21: $10,846 $418 $0 $0 OHV Ground Operations - G21
Personnel Services
Regular Salaries 16-4244-110 $127,496 $27,334 $0 $0
Straight Overtime 16-4244-111 $340 $0 $0 $0
Premium Overtime 16-4244-112 $6,482 $102 $0 $0
Temporary/Part Time 16-4244-120 $383 $0 $0 $0
Medicare 16-4244-132 $2,061 $777 $0 $0
Cafeteria Plan 16-4244-133 $32,075 $12,600 $0 $0
Retirement 16-4244-134 $7,653 $2,959 $0 $0
Unemployment Ins 16-4244-135 $968 $0 $0 $0
PERS Unfunded Liability 16-4244-137 $0 $9,078 $0 $0
Vacation/Sick Buy Back 16-4244-150 $248 $3,885 $0 $0
COVID-19 16-4244-170 $0 $2,250 $0 $0
Total Personnel Services: $177,705 $58,986 $0 $0
Operations and Maintenance
Veh Operation/Maint 16-4244-254 $1,140 $0 $0 $0
RSI Fuel 16-4244-255 $6,809 $0 $0 $0
Bldg Operation/Maint 16-4244-270 $2,781 $0 $0 $0
Electricity 16-4244-281 $4,531 $0 $0 $0
Communications Maint 16-4244-286 $905 $0 $0 $0
Water Service 16-4244-287 $2,473 $960 $0 $0
Special Depart Supp 16-4244-450 $1,730 $0 $0 $0
Contracts 16-4244-630 $735 $0 $690 $0
Total Operations and Maintenance: $21,104 $960 $690 $0
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
72/122

Total OHV Ground Operations - G21: $198,809 $59,946 $690 $0 OHV Law Enforcement Grant - G22
Personnel Services
Premium Overtime 16-4245-112 $0 $0 $7,647 $0
Total Personnel Services: $0 $0 $7,647 $0
Operations and Maintenance
Veh Operation/Maint 16-4245-254 $0 $327 $0 $0
Electricity 16-4245-281 $0 $2,449 $0 $0
Water Service 16-4245-287 $0 $1,350 $1,350 $0
Total Operations and Maintenance: $0 $4,126 $1,350 $0
Total OHV Law Enforcement Grant - G22: $0 $4,126 $8,997 $0 OHV Ground Operations - G22
Personnel Services
Regular Salaries 16-4246-110 $0 $210,185 $24,467 $0
Straight Overtime 16-4246-111 $0 $811 $0 $0
Premium Overtime 16-4246-112 $0 $13,301 $1,863 $0
Temporary/Part Time 16-4246-120 $0 $38,372 $7,000 $0
Medicare 16-4246-132 $0 $4,062 $1,351 $0
Cafeteria Plan 16-4246-133 $0 $48,467 $12,000 $0
Retirement 16-4246-134 $0 $13,944 $3,879 $0
Unemployment Ins 16-4246-135 $0 $1,974 $323 $0
PERS Unfunded Liability 16-4246-137 $0 $42,781 $0 $0
Vacation/Sick Buy Back 16-4246-150 $0 $2,248 $28,075 $0 Total Personnel Services: $0 $376,145 $78,958 $0
Operations and Maintenance
Janitorial Supplies 16-4246-244 $0 $1,941 $0 $0
Veh Operation/Maint 16-4246-254 $0 $3,421 $111 $0
RSI Fuel 16-4246-255 $0 $14,400 $0 $0
Equipment Operation/Maint 16-4246-256 $0 $1,583 $0 $0
Bldg Operation/Maint 16-4246-270 $0 $7,754 $6,979 $0
Electricity 16-4246-281 $0 $11,648 $1,009 $0
Communications Maint 16-4246-286 $0 $1,517 $453 $0
Water Service 16-4246-287 $0 $3,085 $741 $0
Special Depart Supp 16-4246-450 $0 $36,904 $382 $0
Armory/Safety Equip & Supplies 16-4246-451 $0 $1,260 $29 $0 Contracts 16-4246-630 $0 $12,564 $8,070 $0
Total Operations and Maintenance: $0 $96,076 $17,774 $0 Total OHV Ground Operations - G22: $0 $472,221 $96,731 $0 OHV Education & Safety - G22
Personnel Services
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
73/122

Regular Salaries 16-4247-110 $0 $0 $508 $0
Premium Overtime 16-4247-112 $0 $0 $39,874 $0
Temporary/Part Time 16-4247-120 $0 $2,865 $0 $0
Medicare 16-4247-132 $0 $42 $0 $0
Total Personnel Services: $0 $2,907 $40,382 $0
Operations and Maintenance
Office Supplies 16-4247-241 $0 $659 $0 $0
Veh Operation/Maint 16-4247-254 $0 $450 $0 $0
Electricity 16-4247-281 $0 $2,449 $0 $0
Water Service 16-4247-287 $0 $1,080 $270 $0
Chemicals/EMS Med Supp & Suppl 16-4247-480 $0 $325 $1,204 $0 Contracts 16-4247-630 $0 $410 $0 $0
Total Operations and Maintenance: $0 $5,373 $1,474 $0
Total OHV Education & Safety - G22: $0 $8,279 $41,856 $0 OHV Law Enforcement Grant - G23
Personnel Services
Premium Overtime 16-4248-112 $0 $0 $13,016 $16,800
Medicare 16-4248-132 $0 $0 $182 $0
Total Personnel Services: $0 $0 $13,198 $16,800
Operations and Maintenance
Veh Operation/Maint 16-4248-254 $0 $0 $412 $1,100
Electricity 16-4248-281 $0 $0 $5,213 $0
Total Operations and Maintenance: $0 $0 $5,625 $1,100
Total OHV Law Enforcement Grant - G23: $0 $0 $18,823 $17,900 OHV Ground Operations - G23
Personnel Services
Regular Salaries 16-4249-110 $0 $0 $250,074 $72,000
Premium Overtime 16-4249-112 $0 $0 $13,557 $2,800
Temporary/Part Time 16-4249-120 $0 $0 $26,620 $42,900
Cash-In-Lieu 16-4249-128 $0 $0 $207 $0
Medicare 16-4249-132 $0 $0 $3,992 $4,600
Cafeteria Plan 16-4249-133 $0 $0 $48,650 $17,700
Retirement 16-4249-134 $0 $0 $17,280 $13,000
Unemployment Ins 16-4249-135 $0 $0 $1,799 $2,500
Worker's Comp 16-4249-136 $0 $0 $0 $4,100
Vacation/Sick Buy Back 16-4249-150 $0 $0 $1,403 $0
Total Personnel Services: $0 $0 $363,582 $159,600
Operations and Maintenance
Janitorial Supplies 16-4249-244 $0 $0 $2,273 $0
Veh Operation/Maint 16-4249-254 $0 $0 $842 $700
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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RSI Fuel 16-4249-255 $0 $0 $16,796 $500
Equipment Operation/Maint 16-4249-256 $0 $0 $824 $200
Bldg Operation/Maint 16-4249-270 $0 $0 $9,193 $8,800
Electricity 16-4249-281 $0 $0 $7,153 $4,800
Communications Maint 16-4249-286 $0 $0 $1,371 $1,000
Water Service 16-4249-287 $0 $0 $3,357 $2,200
Special Depart Supp 16-4249-450 $0 $0 $16,418 $2,600
Armory/Safety Equip & Supplies 16-4249-451 $0 $0 $1,102 $0 Contracts 16-4249-630 $0 $0 $32,555 $15,200
Total Operations and Maintenance: $0 $0 $91,883 $36,000 Capital Outlay
Purchase of Equipment 16-4249-740 $0 $0 $0 $50,550
Total Capital Outlay: $0 $0 $0 $50,550
Total OHV Ground Operations - G23: $0 $0 $455,465 $246,150 OHV Education & Safety - G23
Personnel Services
Regular Salaries 16-4250-110 $0 $0 $766 $5,200
Premium Overtime 16-4250-112 $0 $0 $340 $48,300
Temporary/Part Time 16-4250-120 $0 $0 $0 $40,000
Medicare 16-4250-132 $0 $0 $12 $0
Retirement 16-4250-134 $0 $0 $81 $0
Uniforms 16-4250-140 $0 $0 $150 $1,000
Total Personnel Services: $0 $0 $1,349 $94,500
Operations and Maintenance
Office Supplies 16-4250-241 $0 $0 $527 $0
Veh Operation/Maint 16-4250-254 $0 $0 $813 $750
Electricity 16-4250-281 $0 $0 $0 $1,200
Water Service 16-4250-287 $0 $0 $0 $600
Special Depart Supp 16-4250-450 $0 $0 $2,988 $0
Chemicals/EMS Med Supp & Suppl 16-4250-480 $0 $0 $667 $2,500 Contracts 16-4250-630 $0 $0 $130 $1,450
Total Operations and Maintenance: $0 $0 $5,124 $6,500
Total OHV Education & Safety - G23: $0 $0 $6,474 $101,000 OHV Development Grant - G23
Personnel Services
Regular Salaries 16-4251-110 $0 $0 $0 $10,200
Total Personnel Services: $0 $0 $0 $10,200
Operations and Maintenance
Office Supplies 16-4251-241 $0 $0 $0 $400
RSI Fuel 16-4251-255 $0 $0 $0 $2,500
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Bldg Operation/Maint 16-4251-270 $0 $0 $0 $29,000
Special Depart Supp 16-4251-450 $0 $0 $0 $28,000
Contracts 16-4251-630 $0 $0 $0 $117,000
Total Operations and Maintenance: $0 $0 $0 $176,900
Total OHV Development Grant - G23: $0 $0 $0 $187,100
OHV Law Enforcement Grant - G24
Personnel Services
Premium Overtime 16-4252-112 $0 $0 $0 $23,000
Medicare 16-4252-132 $0 $0 $0 $500
Total Personnel Services: $0 $0 $0 $23,500
Operations and Maintenance
Office Supplies 16-4252-241 $0 $0 $0 $100
Veh Operation/Maint 16-4252-254 $0 $0 $0 $1,000
Special Depart Supp 16-4252-450 $0 $0 $0 $1,000
Total Operations and Maintenance: $0 $0 $0 $2,100
Total OHV Law Enforcement Grant - G24: $0 $0 $0 $25,600 OHV Ground Operations - G24
Personnel Services
Regular Salaries 16-4253-110 $0 $0 $0 $330,000
Premium Overtime 16-4253-112 $0 $0 $0 $22,800
Temporary/Part Time 16-4253-120 $0 $0 $0 $62,900
Medicare 16-4253-132 $0 $0 $0 $5,000
Cafeteria Plan 16-4253-133 $0 $0 $0 $66,000
Retirement 16-4253-134 $0 $0 $0 $21,000
Unemployment Ins 16-4253-135 $0 $0 $0 $3,000
Worker's Comp 16-4253-136 $0 $0 $0 $4,000
Total Personnel Services: $0 $0 $0 $514,700
Operations and Maintenance
Janitorial Supplies 16-4253-244 $0 $0 $0 $1,800
Veh Operation/Maint 16-4253-254 $0 $0 $0 $4,100
RSI Fuel 16-4253-255 $0 $0 $0 $16,800
Bldg Operation/Maint 16-4253-270 $0 $0 $0 $12,200
Electricity 16-4253-281 $0 $0 $0 $12,000
Communications Maint 16-4253-286 $0 $0 $0 $2,400
Water Service 16-4253-287 $0 $0 $0 $4,800
Special Depart Supp 16-4253-450 $0 $0 $0 $5,600
Armory/Safety Equip & Supplies 16-4253-451 $0 $0 $0 $1,000 Contracts 16-4253-630 $0 $0 $0 $1,600
Total Operations and Maintenance: $0 $0 $0 $62,300
Capital Outlay
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Purchase of Equipment 16-4253-740 $0 $0 $0 $89,300
Total Capital Outlay: $0 $0 $0 $89,300
Total OHV Ground Operations - G24: $0 $0 $0 $666,300
OHV Education & Safety - G24
Personnel Services
Regular Salaries 16-4254-110 $0 $0 $0 $6,000
Premium Overtime 16-4254-112 $0 $0 $0 $56,000
Temporary/Part Time 16-4254-120 $0 $0 $0 $40,000
Total Personnel Services: $0 $0 $0 $102,000
Operations and Maintenance
Office Supplies 16-4254-241 $0 $0 $0 $600
Veh Operation/Maint 16-4254-254 $0 $0 $0 $1,500
Electricity 16-4254-281 $0 $0 $0 $1,200
Water Service 16-4254-287 $0 $0 $0 $600
Armory/Safety Equip & Supplies 16-4254-451 $0 $0 $0 $1,200 Chemicals/EMS Med Supp & Suppl 16-4254-480 $0 $0 $0 $3,000 Contracts 16-4254-630 $0 $0 $0 $4,300
Total Operations and Maintenance: $0 $0 $0 $12,400
Total OHV Education & Safety - G24: $0 $0 $0 $114,400
OHV Planning - G24
Operations and Maintenance
Contracts 16-4255-630 $0 $0 $0 $63,100
Total Operations and Maintenance: $0 $0 $0 $63,100
Total OHV Planning - G24: $0 $0 $0 $63,100
Total Expenditures: $499,620 $600,053 $629,036 $1,421,550 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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TDS Golf Course
Summary
The City of California City is projecting $137.1K of revenue in FY2025, which represents a 6.2% increase over the prior year. Budgeted expenditures are projected to increase by 275% or $354.2K to $483K in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$100K
$200K
$300K
$400K
$500K
$600K
Revenues by Source
Revenue Source
Service Charges and Fees
TDS Green Fees 40-3460 $49,595 $26,295 $29,429 $30,000
TDS Cart Fees 40-3461 $89,820 $69,140 $55,393 $56,000
TDS Membership Fees 40-3462 $770 $19,925 $20,847 $21,000 Total Service Charges and Fees: $140,185 $115,360 $105,668 $107,000 Miscellaneous Revenues
Concessions 40-3621 $34,026 $30,003 $30,695 $30,000
Miscellaneous Revenue 40-3691 $32 $63 $986 $100
Total Miscellaneous Revenues: $34,058 $30,066 $31,681 $30,100 Total Revenue Source: $174,243 $145,426 $137,349 $137,100 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget Expenditures by Function
City of California City | Budget Book 2025
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Budgeted and Historical Expenditures by Function
Millions
Tierra del Sol
FY2022FY2023FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expenditures
Tierra del Sol
Personnel Services
Regular Salaries 40-4566-110 -$5,509 $4,209 $2,587 $0
Premium Overtime 40-4566-112 $6,975 $67 $778 $0
Temporary/Part Time 40-4566-120 $143,926 $132,477 $159,013 $117,000 Recruiting 40-4566-130 $2,181 $856 $2,065 $0
Medicare 40-4566-132 $2,128 $1,991 $2,208 $1,700
Unemployment Ins 40-4566-135 $3,301 $2,137 $2,772 $0
Worker's Comp 40-4566-136 $20,246 $25,652 $11,480 $15,000 PERS Unfunded Liability 40-4566-137 $0 $0 $12,577 $0
COVID-19 40-4566-170 $667 $0 $0 $0
Total Personnel Services: $173,915 $167,388 $193,479 $133,700 Operations and Maintenance
Equipment Rental 40-4566-240 $4,253 $3,058 $2,739 $38,000 Office Supplies 40-4566-241 $727 $1,014 $782 $800
RSI Fuel 40-4566-255 $9,874 $10,157 $15,037 $13,000
Equipment Operation/Maint 40-4566-256 $5,944 $23,080 $13,554 $20,000 Hand Tools 40-4566-257 $163 $1,501 $258 $500
Bldg Operation/Maint 40-4566-270 $2,594 -$140 $1,165 $1,400 Electricity 40-4566-281 $11,611 $9,450 $9,900 $10,000
Gas 40-4566-282 $2,184 $2,511 $968 $1,000
Telephone - Land 40-4566-284 $3,180 $3,163 $4,875 $3,000 Communications Maint 40-4566-286 $826 $1,222 $1,342 $1,400 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Water Service 40-4566-287 $114,555 $132,822 $83,212 $200,000 Sewer Services 40-4566-288 $1,860 $2,788 $2,863 $2,900
Professional Services 40-4566-310 $3,212 $3,328 $4,631 $3,000 Legal Services 40-4566-311 $64 $0 $0 $0
Grounds 40-4566-408 $25,847 $17,577 $20,304 $22,000
Special Purchases/Concessions 40-4566-440 $8,162 $9,176 $9,617 $10,000 Special Depart Supp 40-4566-450 $925 $3,059 $259 $0
Armory/Safety Equip & Supplies 40-4566-451 $1,000 $1,166 $619 $700 Liability Insurance 40-4566-510 $538 $558 $0 $600
Contracts 40-4566-630 $13,590 $18,865 $19,490 $21,000
Operating Transfers In 40-4566-905 -$667 $0 -$321,386 $0 Total Operations and Maintenance: $210,442 $244,356 -$129,771 $349,300 Capital Outlay
Improvements 40-4566-730 $42,962 $0 $36,372 $0
ARPA Project 40-4566-750 $0 $3,560 $0 $0
Total Capital Outlay: $42,962 $3,560 $36,372 $0
Debt Service
Loan Payment 40-4566-810 $29,614 $30,591 $31,600 $0
Interest Expense 40-4566-820 $4,424 $3,448 $2,438 $0
Total Debt Service: $34,039 $34,039 $34,039 $0
Total Tierra del Sol: $461,358 $449,343 $134,118 $483,000 Total Expenditures: $461,358 $449,343 $134,118 $483,000 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Reserve Fund
Summary
The City of California City is projecting $3.06M of revenue in FY2025, which represents a 800.6% increase over the prior year.

Budgeted expenditures are projected to increase by 1,147.8% or $5.53M to $6.01M in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$2M
$4M
$6M
$8M
Revenues by Source
Revenue Source
Intergovernmental
Clean up Crew Grant 60-3310 $43,818 $185,279 $134,368 $358,500 ARPA GRANT 60-3320 $3,396,464 $1 $0 $0
SB1383 Local Asst Grant Progrm 60-3330 $0 $0 $7,598 $0
Bellefield2/AES Donation 60-3340 $0 $0 $0 $2,700,000
Total Intergovernmental: $3,440,281 $185,279 $141,965 $3,058,500 Total Revenue Source: $3,440,281 $185,279 $141,965 $3,058,500 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget Expenditures by Function
Expenditures
Reserve Funding
Operations and Maintenance
Operating Transfers out 60-6000-904 $43,818 $985,279 $141,965 $3,310,536 Total Operations and Maintenance: $43,818 $985,279 $141,965 $3,310,536 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Capital Outlay
Community Benefit Fund 60-6000-752 $0 $0 $0 $2,700,000
Total Capital Outlay: $0 $0 $0 $2,700,000
Total Reserve Funding: $43,818 $985,279 $141,965 $6,010,536 Total Expenditures: $43,818 $985,279 $141,965 $6,010,536 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Aspen Mall
Summary
The City of California City is projecting $32.3K of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 1.0% or $300 to $31.25K in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$50K
$100K
$150K
$200K
Revenues by Source
Revenue Source
Service Charges and Fees
Assessments 71-3445 $42,029 $41,264 $27,770 $32,000
Total Service Charges and Fees: $42,029 $41,264 $27,770 $32,000 Miscellaneous Revenues
Investment Earnings 71-3612 $269 $3,063 $3,968 $300
Total Miscellaneous Revenues: $269 $3,063 $3,968 $300
Total Revenue Source: $42,298 $44,327 $31,738 $32,300
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget Expenditures by Function
City of California City | Budget Book 2025
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Budgeted and Historical Expenditures by Function
Millions
AMMDA
FY2022FY2023FY2024FY2025
$0
$0.05
$0.1
$0.15
$0.2
Expenditures
AMMDA
Personnel Services
Regular Salaries 71-7111-110 $1,202 $0 $0 $0
Temporary/Part Time 71-7111-120 $2,996 $52 $0 $0
Retirement 71-7111-134 $285 $4 $0 $0
PERS Unfunded Liability 71-7111-137 $0 $12 $0 $0
Total Personnel Services: $4,483 $69 $0 $0
Operations and Maintenance
Electricity 71-7111-281 $18,653 $171,838 $38,780 $17,000 Water Service 71-7111-287 $3,240 $3,240 $3,240 $3,200
Contracts 71-7111-630 $4,121 $4,465 $4,674 $5,400
Transfers Expenses In 71-7111-903 $0 $5,652 $5,650 $5,650 Total Operations and Maintenance: $26,015 $185,195 $52,344 $31,250 Total AMMDA: $30,498 $185,264 $52,344 $31,250
Total Expenditures: $30,498 $185,264 $52,344 $31,250
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Housing Fund
Summary
The City of California City is projecting $508.8K of revenue in FY2025, which represents a 27.6% decrease over the prior year.

Budgeted expenditures are projected to decrease by 21.2% or $127.64K to $473.17K in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$200K
$400K
$600K
$800K
Revenues by Source
Revenue Source
Miscellaneous Revenues
Investment Earnings 74-3612 $117 $2,603 $11,479 $2,600
Rental Income 74-3624 $406,377 $405,819 $401,859 $433,000 Storage/Utilities Income 74-3625 $3,732 $13,200 $21,220 $24,000 Internet Program Income 74-3628 $3,575 $25,425 $43,965 $48,200 Miscellaneous Revenue 74-3691 $300,270 $51,903 $403 $1,000 Total Miscellaneous Revenues: $714,071 $498,949 $478,925 $508,800 Total Revenue Source: $714,071 $498,949 $478,925 $508,800 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget Expenditures by Function
City of California City | Budget Book 2025
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Budgeted and Historical Expenditures by Function
Millions
Housing Corporation
FY2022FY2023FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expenditures
Housing Corporation
Personnel Services
Regular Salaries 74-4632-110 $69,422 $66,039 $78,538 $84,000 Premium Overtime 74-4632-112 $2,588 $16,522 $3,176 $300 Temporary/Part Time 74-4632-120 $0 $0 $11,330 $19,000
Cash-In-Lieu 74-4632-128 $40 $40 $125 $0
Recruiting 74-4632-130 $0 $673 $920 $0
Employment Fees 74-4632-131 $0 $50 $0 $0
Medicare 74-4632-132 $1,544 $1,156 $1,395 $2,300
Cafeteria Plan 74-4632-133 $15,900 $12,900 $19,768 $18,000 Retirement 74-4632-134 $6,202 $6,119 $6,007 $7,100
Unemployment Ins 74-4632-135 $273 $437 $515 $600
Worker's Comp 74-4632-136 $2,857 $4,335 $130 $500
PERS Unfunded Liability 74-4632-137 $53,016 $13,981 $64 $500 Uniforms 74-4632-140 $0 $0 $102 $200
Vacation/Sick Buy Back 74-4632-150 $23,094 $0 $2,709 $3,400 COVID-19 74-4632-170 $0 $221 $0 $0
Total Personnel Services: $174,937 $122,475 $124,779 $135,900 Operations and Maintenance
Travel/Lodging/Reg 74-4632-230 $0 $0 $448 $500
Entertainment/Special Events 74-4632-235 $0 $0 $0 $600
Office Supplies 74-4632-241 $0 $191 $3,005 $2,500
Janitorial Supplies 74-4632-244 $67 $0 $0 $0
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Veh Operation/Maint 74-4632-254 $0 $0 $0 $1,500
RSI Fuel 74-4632-255 $0 $0 $0 $800
Equipment Operation/Maint 74-4632-256 $0 $0 $0 $700
Bldg Operation/Maint 74-4632-270 $9,194 $16,442 $25,275 $27,500 Electricity 74-4632-281 $6,121 $8,537 $8,996 $15,500
Gas 74-4632-282 $3,192 $5,070 $3,500 $2,500
Telephone - Land 74-4632-284 $11,744 $1,047 $2,806 $3,000 Communications Maint 74-4632-286 $51,009 $65,041 $68,986 $49,500 Water Service 74-4632-287 $14,250 $16,498 $16,439 $22,000 Sewer Services 74-4632-288 $11,520 $14,153 $13,720 $15,000 Professional Services 74-4632-310 $11,622 $8,505 $16,560 $50,000 Maintenance Supplies 74-4632-450 $7 $0 $0 $0
Armory/Safety Equip & Supplies 74-4632-451 $0 $200 $200 $200 Dial-A-Ride Transportation 74-4632-460 $0 $178 $311 $100 Liability Insurance 74-4632-510 $8,372 $8,682 $0 $2,200 Licenses & Permits 74-4632-614 $1,315 $78,323 -$25,781 $20,000 Miscellaneous Services 74-4632-620 $5,700 $6,548 $51,552 $6,200 Contracts 74-4632-630 $47,769 $62,003 $56,596 $46,000
Tenant Reimbursement - Service 74-4632-634 -$75 -$830 $0 $1,000 Transfers Expenses In 74-4632-903 $29,908 $39,954 $8,273 $9,465 Total Operations and Maintenance: $211,715 $330,544 $250,885 $276,765 Capital Outlay
Improvements 74-4632-730 $4,314 $30,694 $46,071 $59,000 Purchase of Equipment 74-4632-740 $1,405 $1,175 $1,040 $1,500 Total Capital Outlay: $5,720 $31,869 $47,111 $60,500
Total Housing Corporation: $392,371 $484,888 $422,775 $473,165 Total Expenditures: $392,371 $484,888 $422,775 $473,165 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Enterprise Funds
Summary
The City of California City is projecting $7.12M of revenue in FY2025, which represents a 7.4% decrease over the prior year. Budgeted expenditures are projected to decrease by 21.1% or $1.83M to $6.81M in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
City of California City | Budget Book 2025
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Revenue by Fund
2025 Revenue by Fund
Water Fund (58.1%)
Dial-A-Ride Fund (18.8%)
Sewer Fund (13.5%)
Water Capital Improvements (8.4%)
Airport Fund (1.1%)
Budgeted and Historical 2025 Revenue by Fund
Millions
Airport Capital Projects Fund
Airport Fund
Water Capital Improvements
Sewer Fund
Dial-A-Ride Fund
Water Fund
FY2022FY2023FY2024FY2025
$0
$2
$4
$6
$8
City of California City | Budget Book 2025
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Water Fund $4,399,642 $4,140,021 $3,795,803 $4,138,000
Sewer Fund $1,722,624 $1,668,426 $1,528,233 $962,000
Airport Fund $213,705 $162,679 $99,880 $79,200
Dial-A-Ride Fund $205,431 $229,102 $263,714 $1,336,900
Airport Capital Projects Fund $169,387 $0 $0 $0
Water Capital Improvements $758,792 $132,564 $1,024,227 $600,000 Total: $7,469,580 $6,332,792 $6,711,857 $7,116,100
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget Revenues by Source
Projected 2025 Revenues by Source
Operating Revenue (69.6%)
Intergovernmental (18.9%)
Water Standby (8.4%)
Miscellaneous Revenues (3.1%)
City of California City | Budget Book 2025
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Budgeted and Historical 2025 Revenues by Source
Millions
Miscellaneous Proceeds
Grant Revenues
Miscellaneous Revenues
Water Standby
Intergovernmental
Operating Revenue
FY2022FY2023FY2024FY2025
$-2
$0
$2
$4
$6
$8
Revenue Source
Intergovernmental $214,364 $227,033 $283,612 $1,346,300 Miscellaneous Revenues $42,575 $238,818 $237,365 $220,000 Miscellaneous Proceeds $0 -$39 $100 $0
Operating Revenue $6,284,463 $5,734,415 $5,166,551 $4,949,800 Grant Revenues $169,387 $0 $0 $0
Water Standby $758,792 $132,564 $1,024,227 $600,000
Total Revenue Source: $7,469,580 $6,332,792 $6,711,857 $7,116,100 Name FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Expenditures by Fund
2025 Expenditures by Fund
Water Fund (62%)
Sewer Fund (16.7%)
Water Capital Improvements (14.7%)
Dial-A-Ride Fund (4.5%)
Airport Fund (2.2%)
Budgeted and Historical 2025 Expenditures by Fund
Millions
Airport Capital Projects Fund
Airport Fund
Dial-A-Ride Fund
Water Capital Improvements
Sewer Fund
Water Fund
FY2022FY2023FY2024FY2025
$0
$10
$2.5
$5
$7.5
$12.5
Water Fund $4,610,278 $5,021,215 $4,886,441 $4,216,632
Sewer Fund $1,224,635 $1,293,281 $1,313,297 $1,133,662
Airport Fund $554,069 $510,794 $281,157 $147,600
Dial-A-Ride Fund $94,811 $317,947 $321,798 $307,715
Airport Capital Projects Fund $171,097 $1,763 $0 $0
Water Capital Improvements $18,975 $2,706,961 $1,175,797 $1,000,000 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Total: $6,673,865 $9,851,963 $7,978,490 $6,805,609
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Water Fund
Summary
The City of California City is projecting $4.74M of revenue in FY2025, which represents a 20.5% decrease over the prior year.

Budgeted expenditures are projected to decrease by 22.1% or $1.48M to $5.22M in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$2M
$4M
$6M
$8M
$10M
City of California City | Budget Book 2025
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Revenues by Source
Projected 2025 Revenues by Source
Operating Revenue (84.1%)
Water Standby (12.7%)
Miscellaneous Revenues (3.2%)
Budgeted and Historical 2025 Revenues by Source
Millions
Miscellaneous Proceeds
Miscellaneous Revenues
Water Standby
Operating Revenue
FY2022FY2023FY2024FY2025
$-1
$0
$1
$2
$3
$4
$5
$6
Revenue Source
Miscellaneous Revenues
Investment Earnings 51-3612 $14,390 $163,883 $146,882 $150,000 Miscellaneous Revenue 51-3691 $22,678 $14,978 $957 $1,000 Total Miscellaneous Revenues: $37,069 $178,861 $147,840 $151,000 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Miscellaneous Proceeds
Cash Variance 51-3994 $0 -$39 $100 $0
Total Miscellaneous Proceeds: $0 -$39 $100 $0
Operating Revenue
Residential Sales 51-3711 $3,165,131 $2,732,282 $2,682,464 $2,900,000 Commmercial Sales 51-3714 $1,023,555 $1,141,480 $850,280 $900,000 Turn On Fees 51-3715 $48,687 $49,875 $45,302 $52,000
Meter Installation 51-3716 $88,029 $38,786 $64,516 $50,000 Penalties 51-3717 $1,226 $0 $25 $85,000
Water Impact Fees 51-3740 $35,945 -$1,224 $5,276 $0
Total Operating Revenue: $4,362,573 $3,961,199 $3,647,863 $3,987,000 Water Standby
Water Standby Charges 95-3726 $758,792 $132,564 $1,024,227 $600,000 Total Water Standby: $758,792 $132,564 $1,024,227 $600,000 Total Revenue Source: $5,158,433 $4,272,585 $4,820,030 $4,738,000 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Water Admin
Isabella-CCB to Poppy
Water Capital Improvements
Water Trans / Dist
FY2022FY2023FY2024FY2025
$-2
$0
$2
$4
$6
$8
$10
Expenditures
Water Admin
Operations and Maintenance
Office Supplies 51-5111-241 $0 $0 -$15 $0
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Total Operations and Maintenance: $0 $0 -$15 $0
Total Water Admin: $0 $0 -$15 $0
Water Trans / Dist
Personnel Services
Regular Salaries 51-5115-110 $869,135 $940,790 $936,353 $685,000 Straight Overtime 51-5115-111 $50,499 $42,924 $43,079 $43,000 Premium Overtime 51-5115-112 $169,897 $203,412 $146,946 $176,000 Temporary/Part Time 51-5115-120 $812 $0 $0 $0
Cash-In-Lieu 51-5115-128 $11,842 $2,270 $7,854 $2,500
Recruiting 51-5115-130 $1,420 $750 $38 $0
Employment Fees 51-5115-131 $1,071 $1,119 $436 $500
Medicare 51-5115-132 $16,693 $17,120 $15,785 $11,000
Cafeteria Plan 51-5115-133 $255,871 $246,265 $213,854 $152,000 Retirement 51-5115-134 $77,636 $147,006 $101,926 $72,000 Unemployment Ins 51-5115-135 $5,619 $3,735 $3,332 $3,500 Worker's Comp 51-5115-136 $54,185 $75,642 $95,763 $130,000 PERS Unfunded Liability 51-5115-137 $206,348 $282,814 $287,250 $300,000 Uniforms 51-5115-140 $1,750 $3,914 $0 $0
Vacation/Sick Buy Back 51-5115-150 $33,580 $32,312 $61,804 $128,000 COVID-19 51-5115-170 $7,033 $4,300 $0 $0
Total Personnel Services: $1,763,390 $2,004,372 $1,914,419 $1,703,500 Operations and Maintenance
Subscr/Books/Dues 51-5115-210 $14,445 $8,734 $13,535 $13,000 Advertising 51-5115-220 $0 $457 $605 $500
Travel/Lodging/Reg 51-5115-230 $1,638 $0 $10,277 $4,500 Entertainment/Special Events 51-5115-235 $21 $0 $0 $0
Equipment Rental 51-5115-240 $0 $0 $17,183 $60,000
Office Supplies 51-5115-241 $3,704 $5,695 $6,292 $3,000 Office Equip Lease Expense 51-5115-242 $3,778 $3,900 $5,341 $3,900 Janitorial Supplies 51-5115-244 $242 $0 $0 $0
Postage and Shipping 51-5115-245 $170 $200 $65 $300
Other/Office Equipment 51-5115-250 $2,598 $3,970 $0 $0
Veh Operation/Maint 51-5115-254 $17,774 $25,299 $26,372 $20,000 RSI Fuel 51-5115-255 $108,818 $103,079 $83,554 $75,000
Equipment Operation/Maint 51-5115-256 $21,854 $30,122 $23,868 $61,500 Hand Tools 51-5115-257 $2,803 $15,986 -$326 $1,000
Inventory 51-5115-269 $201,393 $217,050 $152,754 $199,000 Bldg Operation/Maint 51-5115-270 $4,068 $5,240 $11,330 $15,000 Electricity 51-5115-281 $645,734 $573,773 $631,990 $650,000 Gas 51-5115-282 $381 $346 $824 $900
Telephone - Cell 51-5115-283 $5,528 $0 $0 $0
Telephone - Land 51-5115-284 $1,615 $6,072 $8,284 $8,000 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Propane 51-5115-285 $5,878 $12,124 $9,648 $10,000
Water Service 51-5115-287 $1,080 $1,080 $1,110 $1,500
Professional Services 51-5115-310 $120,974 $165,848 $242,007 $125,000 Legal Services 51-5115-311 $38,555 $0 $2,306 $3,000
Litigation 51-5115-313 $2,731 $75,977 -$980 $5,000
Lab Sampling 51-5115-314 $14,314 $23,513 $44,300 $45,000 Engineering 51-5115-315 $98,759 $50,796 $89,813 $150,000 Training 51-5115-330 $1,745 $3,563 -$50 $0
Repair Subcontractors 51-5115-415 $13,944 $0 $0 $0
Special Depart Supp 51-5115-450 $27,161 $24,054 $6,983 $10,000 Armory/Safety Equip & Supplies 51-5115-451 $20,157 $12,642 $9,011 $10,000 Chemicals/EMS Med Supp & Sup 51-5115-480 $24,549 $32,310 $23,748 $25,000 Meters 51-5115-481 $10,358 $32,402 $32,196 $40,000
Liability Insurance 51-5115-510 $59,455 $62,647 $7,911 $9,000 Purchase Water 51-5115-604 $95,316 $50,000 $38,592 $75,000 Licenses & Permits 51-5115-610 $27,575 $31,322 $33,546 $40,000 Claims 51-5115-621 $36 $1,175 $0 $2,500
Contracts 51-5115-630 $351,668 $273,947 $213,022 $411,000 Transfers Expenses In 51-5115-903 $414,214 $451,947 $570,344 $435,532 Operating Transfers In 51-5115-905 -$7,033 $0 $0 $0
Miscellaneous Expense 51-5115-999 $0 -$115 $531 $0
Total Operations and Maintenance: $2,358,002 $2,305,152 $2,315,985 $2,513,132 Capital Outlay
Depreciation Expense 51-5115-700 $397,668 $427,549 $550,247 $0 Purchase of Equipment 51-5115-740 $13,717 $7,255 $0 $0
Vehicle Purchase 51-5115-745 $0 -$871 $0 $0
Total Capital Outlay: $411,385 $433,933 $550,247 $0
Debt Service
Loan Payment 51-5115-810 $1 -$3,032 $0 $0
Interest Expense 51-5115-820 $1,416 $2 $0 $0
Bad Debt Expense 51-5115-825 $76,084 $280,788 $105,805 $0 Total Debt Service: $77,500 $277,758 $105,805 $0
Total Water Trans / Dist: $4,610,278 $5,021,215 $4,886,456 $4,216,632 Water Capital Improvements
Operations and Maintenance
Transfer To Water Fund 95-7005-955 $0 $2,704,081 $1,175,798 $0 Total Operations and Maintenance: $0 $2,704,081 $1,175,798 $0 Capital Outlay
Isabella from CCB to Poppy 95-7005-744 $898 $0 $0 $0
CCB from Isabella to 72nd 95-7005-747 $1,889 $0 $0 $0
Avek IWVGA Project 95-7005-751 $0 $2,880 $0 $0
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Section 21 Main Line Replacmnt 95-7005-752 $0 $0 $0 $0
Rancho Tracts Waterline Rplcmt 95-7005-753 $0 $0 $0 $1,000,000 Total Capital Outlay: $2,787 $2,880 -$1 $1,000,000
Total Water Capital Improvements: $2,787 $2,706,961 $1,175,797 $1,000,000 Isabella-CCB to Poppy
Personnel Services
Regular Salaries 95-7034-110 $15,991 $0 $0 $0
Premium Overtime 95-7034-112 $1,342 $0 $0 $0
Medicare 95-7034-132 $48 $0 $0 $0
Retirement 95-7034-134 $1,301 $0 $0 $0
Unemployment Ins 95-7034-135 $165 $0 $0 $0
Total Personnel Services: $18,847 $0 $0 $0
Operations and Maintenance
Special Supplies 95-7034-410 -$2,660 $0 $0 $0
Total Operations and Maintenance: -$2,660 $0 $0 $0
Total Isabella-CCB to Poppy: $16,188 $0 $0 $0
Total Expenditures: $4,629,252 $7,728,177 $6,062,238 $5,216,632 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
99/122

Sewer Fund
Summary
The City of California City is projecting $962K of revenue in FY2025, which represents a 6.5% increase over the prior year. Budgeted expenditures are projected to decrease by 19.6% or $277.09K to $1.13M in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$500K
$1M
$1.5M
$2M
City of California City | Budget Book 2025
100/122

Revenues by Source
Projected 2025 Revenues by Source
Operating Revenue (93.8%)
Miscellaneous Revenues (6.2%)
Budgeted and Historical 2025 Revenues by Source
Millions
Miscellaneous Revenues
Operating Revenue
FY2022FY2023FY2024FY2025
$0
$0.5
$1
$1.5
$2
Revenue Source
Miscellaneous Revenues
Investment Earnings 52-3612 $5,394 $59,957 $85,377 $60,000 Miscellaneous Revenue 52-3691 $112 $0 $2,900 $0
Total Miscellaneous Revenues: $5,506 $59,957 $88,277 $60,000 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Operating Revenue
Residential Sewer 52-3731 $638,375 $621,671 $644,544 $650,000 Sewer Connections 52-3733 $7,500 $1,500 $1,500 $2,000
Commercial Sewer 52-3734 $1,070,348 $985,102 $793,912 $250,000 Commercial Sewer Impact Fee 52-3738 $896 $196 $0 $0
Total Operating Revenue: $1,717,118 $1,608,469 $1,439,956 $902,000 Total Revenue Source: $1,722,624 $1,668,426 $1,528,233 $962,000 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Sewer Treat / Disp
FY2022FY2023FY2024FY2025
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expenditures
Sewer Treat / Disp
Personnel Services
Regular Salaries 52-5213-110 $136,901 $170,496 $226,223 $188,000 Straight Overtime 52-5213-111 $42,566 $45,783 $53,542 $52,000 Premium Overtime 52-5213-112 $48,436 $58,840 $57,345 $55,000 Cash-In-Lieu 52-5213-128 $68 $0 $51 $100
Recruiting 52-5213-130 $440 $353 $0 $0
Employment Fees 52-5213-131 $169 $220 $95 $100
Medicare 52-5213-132 $3,207 $3,912 $4,682 $2,800
Cafeteria Plan 52-5213-133 $39,252 $43,015 $48,155 $48,000 Retirement 52-5213-134 $14,603 $52,853 $25,702 $26,000
Unemployment Ins 52-5213-135 $736 $584 $714 $500
Worker's Comp 52-5213-136 $16,471 $23,925 $33,772 $47,000 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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PERS Unfunded Liability 52-5213-137 $52,648 $59,428 $82,236 $87,000 Uniforms 52-5213-140 $160 $326 $219 $400
Vacation/Sick Buy Back 52-5213-150 $10,093 $13,381 $18,862 $22,200 Total Personnel Services: $365,752 $473,117 $551,599 $529,100 Operations and Maintenance
Subscr/Books/Dues 52-5213-210 $168 $0 $0 $0
Travel/Lodging/Reg 52-5213-230 $0 $0 $1,350 $0
Office Supplies 52-5213-241 $674 $556 $537 $700
Postage and Shipping 52-5213-245 $3,048 $3,013 $3,029 $3,200 Other/Office Equipment 52-5213-250 $321 $0 $0 $0
Veh Operation/Maint 52-5213-254 $574 $2,957 $1,403 $3,000 RSI Fuel 52-5213-255 $11,683 $9,415 $8,547 $8,500
Equipment Operation/Maint 52-5213-256 $1,513 $0 $1,483 $1,500 Bldg Operation/Maint 52-5213-270 $0 $113 $392 $600
Electricity 52-5213-281 $180,481 $158,623 $171,417 $173,000 Telephone - Cell 52-5213-283 $1,327 $0 $0 $0
Telephone - Land 52-5213-284 $2,184 $3,436 $4,632 $3,600 Communications Maint 52-5213-286 $559 $852 $940 $1,000
Water Service 52-5213-287 $61,828 $56,888 $57,180 $60,000 Professional Services 52-5213-310 $6,847 $7,514 $0 $0
Lab Sampling 52-5213-314 $20,058 $28,626 $46,241 $50,000 Engineering 52-5213-315 $56,182 $4,170 $0 $0
Training 52-5213-330 $120 $1,305 $0 $0
Repair Subcontractors 52-5213-415 $875 $0 $0 $0
Special Depart Supp 52-5213-450 $3,118 $0 $2,457 $0
Armory/Safety Equip & Supplies 52-5213-451 $800 $1,637 $1,772 $2,500 Chemicals/EMS Med Supp & Sup 52-5213-480 $35,123 $41,459 $31,607 $45,000 Liability Insurance 52-5213-510 $27,166 $32,426 $34,066 $37,000 Licenses & Permits 52-5213-610 $32,987 $34,156 $48,127 $50,000 Claims 52-5213-621 $0 $1,892 $0 $500
Contracts 52-5213-630 $9,976 $9,570 $3,623 $0
Transfer Expenses In 52-5213-903 $112,010 $134,504 $156,636 $54,462 Total Operations and Maintenance: $569,620 $533,113 $575,439 $494,562 Capital Outlay
Depreciation Expense 52-5213-700 $223,837 $161,167 $116,962 $0 Total Capital Outlay: $223,837 $161,167 $116,962 $0
Debt Service
Loan Payment 52-5213-810 $0 $0 $0 $95,000
Interest Expense 52-5213-820 $41,972 $39,395 $36,680 $15,000 Bad Debt Expense 52-5213-825 $23,454 $86,490 $32,617 $0 Total Debt Service: $65,426 $125,885 $69,297 $110,000
Total Sewer Treat / Disp: $1,224,635 $1,293,281 $1,313,297 $1,133,662 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Total Expenditures: $1,224,635 $1,293,281 $1,313,297 $1,133,662 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Airport Fund
Summary
The City of California City is projecting $79.2K of revenue in FY2025, which represents a 80.3% decrease over the prior year. Budgeted expenditures are projected to decrease by 40.8% or $101.7K to $147.6K in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$200K
$400K
$600K
$800K
City of California City | Budget Book 2025
105/122

Revenues by Source
Projected 2025 Revenues by Source
Operating Revenue (76%)
Intergovernmental (12.6%)
Miscellaneous Revenues (11.4%)
Budgeted and Historical 2025 Revenues by Source
Millions
Grant Revenues
Miscellaneous Revenues
Intergovernmental
Operating Revenue
FY2022FY2023FY2024FY2025
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Revenue Source
Intergovernmental
FAA Grant 53-3319 $0 $0 $20,000 $0
CAAP State Grant 53-3345 $10,000 $10,000 $10,000 $10,000 Total Intergovernmental: $10,000 $10,000 $30,000 $10,000 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Miscellaneous Revenues
Miscellaneous Revenue 53-3691 $0 $0 $1,249 $9,000
Total Miscellaneous Revenues: $0 $0 $1,249 $9,000
Operating Revenue
Aviation Fuel 53-3781 $25,005 $10,977 $3,280 $3,300
Jet Fuel 53-3782 $79,388 $54,040 $14,753 $14,800
Tie Down Fees 53-3784 $2,155 $1,980 $440 $500
T-Hangar Rent 53-3785 $25,798 $65,999 $31,113 $22,500
Office Rent 53-3787 $2,400 $2,400 $2,400 $2,400
Land/Property Lease 53-3791 $68,959 $17,283 $16,644 $16,700 Total Operating Revenue: $203,705 $152,679 $68,631 $60,200 Grant Revenues
FAA Striping Project 93-3437 $169,387 $0 $0 $0
Total Grant Revenues: $169,387 $0 $0 $0
Total Revenue Source: $383,091 $162,679 $99,880 $79,200 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Airport Capital Projects
Airport
FY2022FY2023FY2024FY2025
$0
$0.2
$0.4
$0.6
$0.8
Expenditures
Airport
Personnel Services
Regular Salaries 53-5310-110 $32,969 $30,479 $6,571 $0
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Straight Overtime 53-5310-111 $122 $0 $0 $0
Premium Overtime 53-5310-112 $1,466 $3,183 $0 $0
Cash-In-Lieu 53-5310-128 $6 $0 $0 $0
Medicare 53-5310-132 $544 $572 $348 $0
Cafeteria Plan 53-5310-133 $5,700 $9,375 $2,375 $0
Retirement 53-5310-134 $35,968 -$30,667 -$41,553 $0
Unemployment Ins 53-5310-135 $136 $279 $119 $0
Worker's Comp 53-5310-136 $7,424 $9,501 $7,871 $0
PERS Unfunded Liability 53-5310-137 $23,931 $16,752 $31,385 $0 Uniforms 53-5310-140 $225 $247 $257 $0
Vacation/Sick Buy Back 53-5310-150 $804 $1,260 $6,017 $0 Total Personnel Services: $109,296 $40,981 $13,390 $0
Operations and Maintenance
Office Supplies 53-5310-241 $16 $0 $100 $200
Postage and Shipping 53-5310-245 $0 $0 $0 $100
Other/Office Equipment 53-5310-250 $0 $0 $64 $0
Fuel Island Testing Maintenane 53-5310-252 $9,190 $9,953 $1,434 $1,500 Veh Operation/Maint 53-5310-254 $437 $4 $156 $0
RSI Fuel 53-5310-255 $2,250 $133 $0 $0
Hand Tools 53-5310-257 $0 $0 $5 $0
Bldg Operation/Maint 53-5310-270 $1,760 $9,049 $3,694 $3,000 Electricity 53-5310-281 $10,943 $12,651 $11,549 $19,000 Gas 53-5310-282 $859 $3,225 $1,242 $300
Telephone - Cell 53-5310-283 $604 $0 $0 $0
Telephone - Land 53-5310-284 $4,730 $6,236 $8,091 $3,200 Communications Maint 53-5310-286 $1,342 $440 $556 $600
Water Service 53-5310-287 $2,760 $2,760 $2,760 $4,000
Sewer Services 53-5310-288 $412 $23 $3 $100
Professional Services 53-5310-310 $2,497 $2,693 $544 $60,000 Legal Services 53-5310-311 $2,648 $0 $0 $500
Engineering 53-5310-315 $3,510 $4,180 $0 $0
Armory/Safety Equip & Supplies 53-5310-451 $200 $475 $264 $0 Liability Insurance 53-5310-510 $27,803 $32,346 $51,710 $46,200 Licenses & Permits 53-5310-610 $781 $3,548 $3,181 $3,200 Jet Fuel 53-5310-611 $58,618 $41,526 $10,863 $3,700
Aviation Fuel 53-5310-612 $21,188 $38,990 $0 $0
Contracts 53-5310-630 $1,916 $20,704 $8,140 $2,000
Transfers Expenses In 53-5310-903 $1,369 $0 $0 $0
Operating Transfers In 53-5310-905 $0 $0 -$93,768 $0
Total Operations and Maintenance: $155,832 $188,937 $10,588 $147,600 Capital Outlay
Depreciation Expense 53-5310-700 $288,941 $280,877 $255,269 $0 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Lights and Airport Signage Imp 53-5310-735 $0 $0 $1,910 $0 Total Capital Outlay: $288,941 $280,877 $257,179 $0
Total Airport: $554,069 $510,794 $281,157 $147,600
Airport Capital Projects
Capital Outlay
Striping Project 93-7020-736 $171,097 $1,763 $0 $0
Total Capital Outlay: $171,097 $1,763 $0 $0
Total Airport Capital Projects: $171,097 $1,763 $0 $0
Total Expenditures: $725,166 $512,558 $281,157 $147,600 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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DAR Fund
Summary
The City of California City is projecting $1.34M of revenue in FY2025, which represents a 217.6% increase over the prior year.

Budgeted expenditures are projected to increase by 13.9% or $37.62K to $307.71K in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2022 FY2023 FY2024 FY2025
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
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Revenues by Source
Projected 2025 Revenues by Source
Intergovernmental (100%)
Operating Revenue (0.04%)
Budgeted and Historical 2025 Revenues by Source
Millions
Operating Revenue
Intergovernmental
FY2022FY2023FY2024FY2025
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Revenue Source
Intergovernmental
Article 4 Funds (LTF) 54-3359 $0 $230 $23,840 $0
Section 5311 Operating 54-3363 $51,237 $67,274 $129,638 $196,500 Transit Article 6.5 54-3364 $138,356 $149,529 $100,134 $1,100,000 Low Carbon Transit Op.Program 54-3370 $14,771 $0 $0 $39,800 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Total Intergovernmental: $204,364 $217,033 $253,612 $1,336,300 Operating Revenue
Fares Income 54-3751 $1,061 $11,157 $9,939 $600
Miscellaneous Revenue 54-3766 $6 $912 $162 $0
Total Operating Revenue: $1,067 $12,069 $10,101 $600
Total Revenue Source: $205,431 $229,102 $263,714 $1,336,900 Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Dial-A-Ride
FY2022FY2023FY2024FY2025
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Expenditures
Dial-A-Ride
Personnel Services
Regular Salaries 54-5410-110 $46,631 $81,691 $112,057 $144,000 Premium Overtime 54-5410-112 $16 $1,044 $846 $2,000
Temporary/Part Time 54-5410-120 $25,091 $23,800 $16,777 $1,900 Cash-In-Lieu 54-5410-128 $0 $0 $32 $100
Recruiting 54-5410-130 $204 $440 $0 $0
Employment Fees 54-5410-131 $57 $165 $100 $200
Medicare 54-5410-132 $1,412 $1,968 $2,163 $2,200
Cafeteria Plan 54-5410-133 $37,895 $55,314 $54,151 $54,000 Retirement 54-5410-134 -$131,673 $6,498 $24,289 $11,000 Unemployment Ins 54-5410-135 $546 $1,110 $714 $900
Worker's Comp 54-5410-136 $5,045 $5,938 $1,665 $2,500
PERS Unfunded Liability 54-5410-137 $413 $23,744 $92 $500 Uniforms 54-5410-140 $225 $485 $510 $500
Vacation/Sick Buy Back 54-5410-150 $3,278 $507 $0 $200
COVID-19 54-5410-170 $0 $912 $0 $0
Total Personnel Services: -$10,860 $203,616 $213,397 $220,000 Operations and Maintenance
Subscr/Books/Dues 54-5410-210 $56 $76 $0 $100
Travel/Lodging/Reg 54-5410-230 $0 $139 $1,422 $4,400
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Office Supplies 54-5410-241 $264 $770 $716 $600
Other/Office Equipment 54-5410-250 $839 $988 $0 $0
Veh Operation/Maint 54-5410-254 $2,131 $4,659 $4,976 $5,000 RSI Fuel 54-5410-255 $19,540 $17,031 $20,699 $28,000
Bldg Operation/Maint 54-5410-270 $484 $2,340 $910 $1,500 Telephone - Cell 54-5410-283 $594 $0 $0 $0
Telephone - Land 54-5410-284 $715 $4,478 $726 $1,600
Professional Services 54-5410-310 $0 $0 $4,095 $500
Legal Services 54-5410-311 $2 $0 $0 $0
Special Depart Supp 54-5410-450 $0 $98 $0 $0
Armory/Safety Equip & Supplies 54-5410-451 $0 $985 $960 $1,000 Liability Insurance 54-5410-510 $5,760 $5,974 $0 $0
Licenses & Permits 54-5410-610 $189 $0 $125 $300
Other Contracts 54-5410-630 $180 $3,936 -$2,816 $900
Transfers Expenses In 54-5410-903 $38,272 $36,212 $39,943 $43,815 Total Operations and Maintenance: $69,026 $77,686 $71,756 $87,715 Capital Outlay
Depreciation Expense 54-5410-700 $36,645 $36,645 $36,645 $0 Total Capital Outlay: $36,645 $36,645 $36,645 $0
Total Dial-A-Ride: $94,811 $317,947 $321,798 $307,715
Total Expenditures: $94,811 $317,947 $321,798 $307,715
Name Account ID FY2022 YTD Actual FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Capital Funds
Summary
The City of California City is projecting $468K of revenue in FY2025, which represents a 25.1% increase over the prior year. Budgeted expenditures are projected to increase by 24.6% or $75.6K to $383K in FY2025.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2023 FY2024 FY2025
$0
$100K
$200K
$300K
$400K
$500K
Revenues by Source
Revenue Source
Miscellaneous Proceeds
EV Charging Station - Aspen Ml 97-3994 $0 $90,659 $99,000 CDBG - Balsitis Park 97-3996 $0 $34,972 $369,000
Total Miscellaneous Proceeds: $0 $125,631 $468,000
Total Revenue Source: $0 $125,631 $468,000
Name Account ID FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget Expenditures by Function
Expenditures
Capital
Capital Outlay
CDBG - Balsitis Park 97-7001-753 $410 $14,507 $355,000
Total Capital Outlay: $410 $14,507 $355,000
Debt Service
EV Charging Station - Aspen Ml 97-7002-800 $49,605 $54,212 $28,000 Name Account ID FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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Total Debt Service: $49,605 $54,212 $28,000
Total Capital: $50,015 $68,720 $383,000
Total Expenditures: $50,015 $68,720 $383,000
Name Account ID FY2023 YTD Actual FY2024 YTD Actual FY2025 Adopted Budget City of California City | Budget Book 2025
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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.

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.

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Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment.

Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets) Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits.

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

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

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

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

Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often called the "cost-of-living index."
Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives.

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

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

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

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

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) City of California City | Budget Book 2025
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Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.

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

Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private- purpose trust funds, and agency funds.

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

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

Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day. The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float.

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

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

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

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

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

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

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

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

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

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

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.

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Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments.

The term does not include fixed assets used in governmental operations.

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

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

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

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

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

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

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

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

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

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

Program: A combination of activities to accomplish an end.

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

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

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

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

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

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

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

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

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.

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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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