Agenda — Calistoga City Council, May 9, 2023

Mayor
Donald Williams
Vice Mayor
Irais Lopez-Ortega
Councilmembers
Lisa M. Gift
Scott Cooper
Kevin Eisenberg
AGENDA
City Council - Special Workshop
Tuesday, May 9, 2023 - 4:00 PM
Calistoga Community Center
1307 Washington Street
Calistoga, CA 94515
In-person Meeting

COMMENT DURING THE MEETING: Please participate in the meeting by providing public comment limited to 3 minutes per person on any item on the agenda only.

WRITTEN COMMENTS: Alternatively, you may provide public comment on any item on the agenda via email. Please submit your comment, limited to 350 words or less, via email to [email protected]. Written public comments submitted by email should clearly indicate the Agenda Item No. or specify “Oral Communications” in the Subject Line and are requested to include the submitter’s full name. To ensure the City Council receives your written comments prior to taking action, they must be received by 1:00 PM on the day of the meeting. All written comments received by this deadline will be provided to the City Council and posted online in advance of the meeting. Comments received after the 1:00 p.m. deadline will be provided to the City Council and included with supplemental materials after the meeting. No written comments will be read into the record.

1. CALL TO ORDER – ROLL CALL

2. ORAL COMMUNICATION
This is a Special Meeting, pursuant to provisions of the Government Code §54957, this is the time provided for members of the public to address the City Council regarding matters of municipal concern for the item listed below only (maximum of three minutes per speaker).

3. ADOPTION OF MEETING AGENDA

4. GENERAL GOVERNMENT

4.1. City Council Fiscal Year 2023-24 Budget Workshop
Recommended Action: Receive the Finance Director’s report on the proposed budget for Fiscal Year 2023-24 and provide direction to staff.

Staff Report - FISCAL YEAR 2023-24 PROPOSED BUDGET - Pdf 3 - 72

5. ADJOURNMENT
NOTICE: If you challenge a city’s zoning, planning, or other decision in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this notice, or in written correspondence delivered to the City Council at, or prior to, the public hearing. Judicial review of any City administrative decision may be had only if a petition is filed with the court not later

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than the 90th day following the date upon which the decision becomes final. Judicial review of environmental determinations may be subject to a shorter time period for Litigation, in certain cases 30 days following the date of final decision.

Pursuant to GC §54957.5 any writings/documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection on the City website at www.ci.calistoga.ca.us.

AMERICANS WITH DISABILITIES ACT: The City can provide special assistance for persons with disabilities to participate in public meetings. To make a request for disability-related modification or accommodation please contact the City Clerk at [email protected] or (707) 942-2807. If you need assistance or accommodation, please provide notice at least 48 hours prior to the meeting.

For TTY/ Speech-to-Speech users, dial 7-1-1 for the California Relay Service, offering free text-tospeech, speech-to-speech, and Spanish language services 24 hours a day, 7 days a week.

Se les pide por favor que avise con 48 horas de anticipación cuando haga un pedido para asistencia.

Esto les da suficiente tiempo antes de la junta para permitir que la ciudad tome medidas razonables.

POSTING: I declare a copy of this agenda was posted at City Hall, 1232 Washington Street, Calistoga, among other locations in the city limits of Calistoga, on May 5, 2023, by 4:30 p.m.

Page

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City of Calistoga

STAFF REPORT
To: Honorable Mayor and City Council
From: Nitish Sharma,
Meeting: City Council - Special Workshop - May 09 2023
Subject: City Council Fiscal Year 2023-24 Budget Workshop DESCRIPTION:

City Council Fiscal Year 2023-24 Budget Workshop
RECOMMENDATION:

Receive the Finance Director’s report on the proposed budget for the Fiscal Year 2023-24 and provide staff direction.

BACKGROUND/SUMMARY:

The budget is the primary policy document adopted by the City Council that establishes the service levels and capital projects to be provided to the community by its city government. It establishes the financial and human resources devoted to accomplishing community priorities as reflected by the City Council. It provides a logical structure to organize its various programs, projects and other expenses.

It provides a system for control of its revenues and expenses. Finally, the budget document is widely available to the public and others interested in the operations of the city government.

Cities across California continue to face mounting short and long-term budgetary challenges. Local contributions to PERS costs are escalating because of lower-than-expected returns on investment and retirees living longer, costs of providing municipal services have outpaced revenue growth, the emergence of online retail has introduced uncertainty for local sales tax projections, deferred maintenance of aging infrastructure looms on the horizon, and instability at the federal level threatens to undermine both longstanding and new local funding sources.

ANALYSIS:

The total General Fund operating revenue budget proposed for the Fiscal Year 2023-24 is $18.0 million while the appropriations budget, excluding capital improvement budget, is $16.5 million. The current proposed budget is not balanced and has a net operating surplus of $1,552,304 before additional supplemental budget request of $187,152 and capital improvement deficit spending of - $1.2 million. The net General Fund projected surplus for the proposed budget for the Fiscal Year 2023-24 is $167,877. Staff is requesting the Council's direction on the proposed budget as included as attachments to this report for the Fiscal Year 2023-24.

CEQA STATUS:

None
ATTACHMENT(S):

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Budget PowerPoint Presentation
Attachment 1 - GF Summary
Attachment 2- General Operating Surplus (Deficit)
Attachment 3- General Capital Improvement Surplus (Deficit) Attachment 4- General Supplemental Requests
Attachment 5- General Fund Buget Details
Attachment 6- Water Operating Fund
Attachment 7- Sewer Operating Fund
Attachment 8- Non Major Funds
APPROVAL(S):

Nitish Sharma Approved - May 01 2023
Laura Snideman, City Manager Approved - May 05 2023
Marni Rittburg, City Clerk Approved - May 05 2023

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2 CITY OF CALISTOGA

BUDGET WORKSHOP
FISCAL YEAR 2023-24 PROPOSED BUDGET
May 9, 2023

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3 DISCUSSION ITEMS
▪ Fiscal Year 2023-24 Budget Guidelines
▪ General Fund Overview
▪ Operating Revenues and Expenses
▪ Capital Revenues and Expenses
▪ Supplemental Budget Request
▪ General Fund Net Results
▪ Utility Funds
▪ Other Non-Major Governmental Fund
▪ Council Feedback/Direction

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4 General Fund Overview : FY 2023-24
FY 2022-23
Original Budget
FY 2022-23
Revised Budget
FY 2022-23
Projected
FY 2023-24
Proposed
Operating Revenues 16,059,813 17,844,568 17,989,568 18,037,891 Operating Expenditures 16,824,887 17,588,078 17,588,078 16,485,587 (765,074) 256,490 401,490 1,552,304
Capital Improvement Revenues 1,267,109 1,267,109 1,267,109 3,379,100 Capital Improvement Expenditures 3,457,846 3,465,346 2,746,622 4,576,375 (2,190,737) (2,198,237) (1,479,513) (1,197,275)
Supplemental Request 187,152
Net Surplus (Deficit) (2,955,811) (1,941,747) (1,078,023) 167,877 Page 8 of 71 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000

DOLLARS
GENERAL FUND: REVENUES BY SOURCE

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6 GENERAL FUND: REVENUE CHANGES
FY 2022-23 Revised Budget vs. FY 2023-24 Proposed Budget Operating Revenue Change:
▪ Hotel Transient Occupancy Taxes (64%): +$500,000
▪ Property Taxes (13%):
• Education Revenue Augmentation Fund: -$190,000
• Four Seasons: -$86,735
▪ Sales Taxes (8%): County-Wide Pool Adjustment: -$77,275 ▪ Other Taxes (6%): +$48,000
▪ Fire Reimbursement Services: -$220,000
▪ Central Services Overhead and Other Reimbursements: +$150,000

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8 GENERAL FUND: OPERATING EXPENDITURE CHANGES
FY 2022-23 Revised Budget vs. FY 2023-24 Proposed Budget • Personnel Costs
• Salaries/Wages: Based on new approved Labor
contracts (Cost of Living Adjustments 5%
Ceiling)
• Pension Costs and Retiree Health Costs
• Personnel Changes
• -1.5 Full Time Equivalent Position
(Building Official and Code Enforcement)
• Includes all position changes Council
approved during FY 2023
• + 1 Full Time Police Officer and a
reclassification from Dispatch Supervisor
to Manager
• Materials/Supplies and Services
• Juvenile Diversion Program: $30,000
• Animal Services: $24,000
• Fire Uniform Services: $13,000
• Fire Equipment Replacement (Hose, Intercom
System, Scheduling Software): $56,000
• Emergency OES Training: $5,000
• Contract Labor and Other Services – Citywide:
$50,000
• City Attorney: $75,000
• Training (Council, Planning Commission and
City Staff): $82,000
• Fuel Charges: $10,600
• Non-Departmental City Contingency Repairs and
Maintenance: $100,000
• Audit Fees and Audit Reports: $8,000
• Building Services (Building Official and
Inspection): $175,000 (reduction in position to
offset costs)
• Pool Heater Utilities: $24,000
• Recruitment Services: $19,000
• Employee Relations Services: $30,000
• Not included
• Fire Apparatus
• Police canine

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9 CAPITAL IMPROVEMENT PROGRAM : FY 2024

GENERAL FUND PORTION ONLY

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10 GENERAL FUND: CAPITAL REVENUES
FY 2023-24 Proposed Budget
CAPITAL REVENUES:
▪ GRANTS AND CONTRIBUTIONS: $1,263,000
Item No CIP Project Grant Name
Projected Grant
Reimbursement
FY23/24 Fund #
1 Pavement Maintenance Measure T $650,000 01-5402-4905-4915 2 Pavement Maintenance SB 1 $110,000 01-5402-4905-4916
4 Logvy Park Improvements TDA-3 $150,000 01-5569-4905-4915 5 Logvy Park Improvements Prop 68 $180,000 01-5569-4905-4915 3 Gold St Pedestrian Bridge CDBG $125,000 01-5585-4905-4915 16 Car Charging Station BAAQMD $12,000 01-5644-4915
17 Car Charging Station CALeVIP $36,000 01-5644-4915

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11 GENERAL FUND: CAPITAL REVENUES
FY 2023-24 Proposed Budget
OTHER FUND TRANSFERS IN:

TO: GENERAL FUND- FUND 01
FY 2024
FUND 21 STATE GAS TAX FUND $ 90,000.00
FUND 22 RMRA FUND $ 116,000.00
FUND 24 MEASURE T FUND: FUND BALANCE TRANSFER $ 1,300,000.00 Fund 24 MEASURE T FUND $ 600,000.00
FUND 27 MH PARK $ 10,100.00
$ 2,116,100.00

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12 GENERAL FUND:

CAPITAL IMPROVEMENT PROGRAM
• Pavement Management: $2.9 million
• Logvy Park Improvement: $420,000
• City Hall Modular: $300,000
• Fairway Path: $242,000
• Community Center Imprv: $185,000
• City Hall Improvements: $80,000
• Carport Cover (1/3): $75,000
• Facility Improvement: $70,000
• Master Service Agreement: $50,000
• Fire Department Sound Wall: $50,000
• Maxfield Path Sound Wall: $40,000
• Pioneer: $40,000
• Pool Heater Replacement: $32,375
• Replace Tennis Court Lights: $12,000
• Gateway Project: $10,000
• Attachment 3- Analysis of CIP Fund
67%
17%
16%

CAPITAL

IMPROVEMENT
BUDGET REQUEST :

FY 2023-24
$4.6 MILLION
Streets/Pavement Rehab and Replacement
Park and Recreation Improvements
Facilities Improvments

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13 Designated/Unfunded Capital Projects : General Fund
Fiscal Year 2022-23 : $1.9 Million Designated Fund Balance for Fiscal Year 2022-23 Fiscal Year 2023-24: Capital Projects Request Not Included in the Proposed Budget • Sidewalk Improvement: $110,000
• Parklets: $18,000
• Pedestrian Bridge Gold: $525,000
• ATC Bike: $15,000
•
Capital Improvement Programs
Budget Fiscal
Year 2022-23
Estimated for
Fiscal Year
2022/23
Designated
Fund Balance
Carryover
Pioneer 40,000 15,000 25,000
City Hall Improvements 70,000 15,000 55,000
Facility Improvements 30,000 7,000 23,000
Sidewalk Improvement 110,000 80,000 30,000
Logvy Park Improvement 435,000 35,000 400,000
Parklets 100,000 0 100,000
Path at Heathe 100,000 60,000 40,000
Car Charging Station 75,000 50,000 25,000
Backstop Police 100,000 0 100,000
Grant Fund Capital Improvement Projects 1,267,109

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14 GENERAL FUND: Fund Summary
FY 2023-24 Proposed Budget
General Fund:

Operating Surplus (Deficit): $1,552,304
Capital Improvement Program (Deficit Spending) -$1,197,275 Supplemental Budget Requests: -$187,152
Net Surplus (Deficit) $167,877

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15 GENERAL FUND: FUND BALANCE/RESERVE ANALYSIS
FY 2023-24 Proposed Budget
General Fund:

Beginning Fund Balance (Unaudited): July 1, 2022) $13,810,560 Less: Reserve Fund Balance (50% of Operating Expenses) -$8,794,039 Adjusted Beginning Fund Balance $5,016,552
Net G.F. Surplus (Deficit) FY 2022-23: -$1,078,023
Designated Fund Balance (Unspent Capital Projects/Grants) -$1,985,833 Net G.F. Surplus (Deficit) FY 2023-24 +$167,877
Available Fund Balance -$2,985,979
Unrestricted Fund Balance ( Infrastructure Fund) $2,120,543

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16 UTILITY FUNDS

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17 UTILITY FUND ANALYSIS
FY 2023-24 Proposed Budget
▪ Current Utility Operating Fund
▪ Water Operating Fund
▪ Operating Surplus (Deficit) with Depreciation : -$1.3 million ▪ Operating Surplus (Deficit) without Depreciation: - $744,000 ▪ Fund Balance Estimated at July 1, 2022: $9.7 million
▪ Sewer Operating Fund
▪ Operating Surplus (Deficit) with Depreciation: - $861,000 ▪ Operating Surplus (Deficit) without Depreciation: -$60,000 ▪ Estimated Fund Balance at July 1, 2022: $4.5 million
▪ Utility Rate Study
▪ Close Structural Deficit
▪ Funding for CIP
▪ Meet Debt Covenants
▪ Meet Reserve Requirements

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18 WATER OPERATING FUND – BUDGET

REQUESTS
WATER OPERATING FUND (FUND 02)
Budget FYE 2023
FYE 2022-23 Revised
Approved Budget
FYE 2023-24 Proposed
Budget
Revenues
Water Service Charges 4,059,052 4,059,052 4,224,419
Other Revenues 101,600
Transfers In 45,000 45,000
Total Revenues 4,104,052 4,104,052 4,326,019
Expenditures
Water Distribution 851,462 904,146 633,331
Water Treatment 2,861,244 2,861,244 3,574,977
Water Conservation 79,270 162,878 157,856
Depreciation Expense 640,000 640,000 640,000
Debt Service 304,481 304,481 304,481
Transfers Out 315,093 315,093 400,000
TOTAL 5,051,550 5,187,842 5,710,645
Net Surplus (Deficit) (947,498) (1,083,790) (1,384,626) Page 22 of 71 19 WATER CAPITAL FUND – BUDGET

REQUESTS
WATER CIP FUND 12
Budget FYE 2023
FYE 2022-23 Revised
Approved Budget
FYE 2023-24 Proposed
Budget
Revenues
Grants 1,719,303 1,719,303 765,537
Impact Fees 350,000 350,000 100,000
Transfers In 315,093 315,093 400,000
Total Revenues 2,384,396 2,384,396 1,265,537
Expenditures
DEBT ISSUES D/S - PRINCIPAL 71,000 71,000 71,000
DEBT ISSUES D/S - INTEREST 63,659 63,659 63,659
KIMBALL BY PASS 50,000 50,000 -
Auto Mtr Read 80,000 80,000 80,000
Repl Wtr Mains 650,000 650,000 500,000

VALVE DEMO INST - - -
THM REMOVAL CON 52,000 52,000
THM/HAA5 150,000 150,000 50,000
GEN & TRANSFER 656,233 656,233 742,591
POPE ST GEN 246,644 246,644 279,102
RELOCATE D BOOS 1,264,000 1,264,000 20,000

DISADV SALARY S - -
PORTABLE GEN 58,860 58,860 133,346
RAISE UTILITY IRON ON HWY 29 - 20,000
KIMBALL DAM RAISE - 5,000
BRANNAN STREET WATER MAIN LOOP - 40,000
CARPORT COVER AT CORP YARD 1/3 - 75,000
MASTER SERVICES AGREEMENT - 100,000
CLEAN UP BRUSH - - 15,000
WATER PLT IMP 22,000 22,000 30,690
Transfers Out 315,093 315,093
Total CIP Expenditures 3,679,489 3,679,489 2,225,388
NET SURPLUS (DEFICIT) (1,295,093) (1,295,093) (959,851)

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20 SEWER OPERATING FUND – BUDGET

REQUESTS
Sewer Fund (Fund 03) for FY 2023-24
Budget FYE
2023
FY 2022/23 Revised
Budget
FYE 2023-24
Proposed New
Budget
Revenues
Sewer Service Charges 3,770,802 3,770,802 3,949,300
Other Revenues 6,000
Transfers In -
Total Revenues 3,770,802 3,770,802 3,955,300
Expenditures
Sewer Collection 879,386 879,386 589,713
Sewer Treatment 1,967,856 2,022,785 1,926,700
Depreciation Expense 1,015,000 1,015,000 998,000
Sewer Debt Service 802,621 802,621 802,621
Transfers Out 500,000 500,000 500,000
Total Expenditures 5,164,863 5,219,792 4,817,034
Net Surplus (Deficit) (1,394,061) (1,448,990) (861,734)

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21 SEWER CAPITAL FUND – BUDGET

REQUESTS
Sewer CIP Fund (Fund 13)
Budget FYE
2023
FYE 2022-23 Proposed New
Budget
FYE 2023-24 Proposed New
Budget
Revenues
Grants 1,767,128 1,767,128 4,547,894
Impact Fees 600,000 600,000 100,000
Transfers In 1,200,000 1,200,000 500,000
Total Revenues 3,567,128 3,567,128 5,147,894
Expenditures
Sewer Laterals 5,000 5,000 5,000
Rancho de Lift 125,000 125,000 75,000
GEOTHERMAL 5,000 5,000 5,000
RIVERSIDE POND 500,000 500,000 3,120,000
SEWER MAIN REPL 500,000 500,000 550,000
GENERATOR UPG 804,940 804,940 910,868
PLANT REPAIRS 1,193,000 1,193,000 113,000
PORTABLE GEN 117,897 117,897
SWR MAIN REIMB 150,000 150,000 600,000
RAISE UT HWY 29 32,000 32,000 12,000
EQUALIZATION BASIN LINER - 700,000
MASTER SERVICES AGREEMENT - 100,000
PORTABLE GEN 1/3 - 66,673
CARPORT COVER AT CORP YARD 1/3 - 75,000
TOTAL 3,432,837 3,432,837 6,332,541
Net Surplus (Deficit) 134,291 134,291 (1,184,647)

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22 Non-Major Governmental Funds
▪ Infrastructure
▪ Human and Capital : $600,000 (current year reclass) from Calistoga Hills Developer Agreement
▪ Impact Fee Funds
▪ Minimal Fee Revenues
▪ Equipment Replacement Fund (all equipment – vehicles, IT hardware, systems/software, etc.)
▪ Fund Balance (Estimated) at June 30, 2023: $1.4 Million ▪ Measure T Funds
▪ Transfer of to General Fund Pavement/Street Rehab Project: $1.3 Million ▪ Proposed Transfer to General Fund Pavement/Street Rehab Project: $600,000 ▪ Equipment Replacement: $349,000

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23 Thank you!
Council Direction/Feedback

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Attachment1
FY 2022-23
Original Budget
FY 2022-23
Revised Budget
FY 2022-23
Projected
FY 2023-24
Proposed
Total General Fund Operating Revenues 16,059,813 17,844,568 17,989,568 18,037,891 Total General Fund Operating Expenditures 16,824,887 17,588,078 17,588,078 16,485,587 Operating Surplus (Deficit) (765,074) 256,490 401,490 1,552,304 Total Capital Improvement Revenues 1,267,109 1,267,109 1,267,109 3,379,100 Total Capital Improvement Expenditures 3,457,846 3,465,346 2,746,622 4,576,375 Capital Surplus (Deficit) (2,190,737) (2,198,237) (1,479,513) (1,197,275) Supplemental Request 187,152
Net Surplus (Deficit) (2,955,811) (1,941,747) (1,078,023) 167,877 Beginning Fund Balance 13,810,561 13,810,561 13,810,561 3,938,499 Less: 50% Operating Reserve 8,412,444 8,794,039 8,794,039 Avaiable Fund Balance 5,398,117 5,016,522 5,016,522 3,938,499 Net Fund Balance 2,442,306 3,074,775 3,938,499 4,106,376 GENERAL FUND SUMMARY : PROPOSED BUDGET FOR FISCAL YEAR 2023-24 1 of 1

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ATTACHMENT2
Budget FYE
2023
FYE 2022-23
Revised
Adopted Budget
Projected
FYE 2022-23
Estimated
FYE 2023-24
Proposed
Budget
FYE 2024-25
Projected
Operating Revenues
Property Taxes 2,261,643 2,449,011 2,394,011 2,263,082 2,599,998 Sales Taxes 1,466,973 1,514,979 1,514,979 1,437,704 1,459,270 Transient Occupany Tax 9,600,000 11,000,000 11,200,000 11,500,000 11,730,000 Vehicle In-Lieu Fees 941,887 987,268 987,268 1,024,500 1,048,563 Franchise Fees 211,722 273,722 273,722 290,000 292,900
Other Taxes 122,486 122,486 122,486 133,342 134,675
Building and Planning Service Fees 170,000 212,000 212,000 408,363 412,447 Reimbursement for Fire Services 420,000 420,000 420,000 200,000 202,000 Reimbursement for Other City Services (PW, Police, ASD) 215,000 225,000 225,000 375,000 378,750 Recreation Fees 22,500 22,500 22,500 53,800 54,338
Other Revenues 527,602 517,602 517,602 252,100
Grants and Contributions - - -
Transfers In 100,000 100,000 100,000 100,000 100,000
Total Revenues 16,059,813 17,844,568 17,989,568 18,037,891 18,412,941 Operating Expenditures
Community Promotion 395,933 395,933 395,933 213,260 216,459 Finance Department 430,984 716,275 716,275 802,365 814,401 Planning Commission 5,830 5,830 5,830 5,630 5,714
City Council 104,137 104,137 104,137 49,849 50,597
City Clerk 114,731 117,525 117,525 216,211 219,455
City Attorney 270,000 425,000 425,000 300,000 304,500
City Manager Office 456,849 444,277 444,277 773,529 785,132 Planning Division 806,094 823,422 823,422 764,007 775,467 Police Services Department 2,925,206 3,011,419 3,011,419 2,982,753 3,027,495 Fire Services Department 2,588,851 2,677,481 2,677,481 2,509,928 2,547,577 Non-Departmental 212,612 212,612 212,612 335,095 340,121 GENERAL FUND (FUND 01)
1 of 2

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Budget FYE
2023
FYE 2022-23
Revised
Adopted Budget
Projected
FYE 2022-23
Estimated
FYE 2023-24
Proposed
Budget
FYE 2024-25
Projected
GENERAL FUND (FUND 01)
Public Works 273,328 280,400 280,400 584,522 593,290
Streets Division 697,433 712,945 712,945 534,837 542,860 Park Maintenance 396,480 403,666 403,666 339,007 344,092 Maintenance Shop 72,935 75,046 75,046 17,390 17,650
Buiilding Division 586,836 611,725 611,725 324,879 329,752 Pool Facility 231,309 232,734 232,734 275,949 280,088
Building Maintenance 524,437 534,345 534,345 441,849 448,477 Police Dispatch Services 922,796 946,779 946,779 740,858 751,970 Water Treatment 0 0 0 0
Elections 46,950 46,950 46,950 8,463 8,590
Emergency Services 51,528 52,845 52,845 12,400 12,586
Recreation 246,724 259,256 259,256 526,291 534,186
Education/Rec Course 129,050 137,085 137,085 30,600 31,059 Senior Programs 66,235 69,017 69,017 43,200 43,848
Community Events 31,787 34,414 34,414 12,800 12,992
Aquatic Services 421,167 440,888 440,888 301,600 306,124 Risk Management 764,728 764,728 764,728 578,165 586,837 Personnel Services 400,161 401,558 401,558 440,537 447,145 Sharpsteen 21,606 21,617 21,617 22,748 23,089
Library Services Contract 152,250 152,250 152,250 152,250 154,534 Economic Development 581,796 581,796 581,796 534,000 542,010 Transit Contract 17,050 17,050 17,050 18,000 18,270
Housing Element Contract 50,000 50,000 50,000 25,000 25,375 Transfers Out 1,827,074 1,827,074 1,827,074 1,567,613 1,591,127 Total Operating Expenditures 16,824,887 17,588,078 17,588,078 16,485,587 16,732,871 Operating Surplus/(Deficit) (765,074) 256,490 401,490 1,552,304 1,680,070 2 of 2

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ATTACHMENT 3
Capital Improvement Program (CIP)
Budget FYE
2023
FYE 2022-23
Revised
Adopted Budget
Projected
FYE 2022-23
Estimated
FYE 2023-24
Proposed
Budget
Capital Improvement Revenues
Capital Fund Contributions 1,267,109 1,267,109 1,267,109 2,116,100 Capital Grants and Contributions 1,263,000
Total Capital Revenues 1,267,109 1,267,109 1,267,109 3,379,100 Capital Improvement Expenditures
Pioneer 40,000 40,000 15,000 40,000
Pavement Maintenance 917,001 917,001 917,001 2,950,000
City Hall Improvements 70,000 70,000 15,000 70,000
Facility Improvements 30,000 30,000 7,000 0
Facility improvement- PD 35,000 35,000 35,000
Fairway Path 40,000 40,000 40,000 242,000
Sidewalk Improvement 110,000 110,000 80,000 0
Oat Hill Mine 110,000 110,000 110,000
Logvy Park Improvement 435,000 435,000 35,000 420,000
Parklets 100,000 100,000 0 0
Fairgrounds 150,000 150,000 150,000
General Rancho 152,846 152,846 152,846
Pavement Reconstruction 42,999 42,999 42,999
COVID 19- Contract 0 3,776
Fire Station Ext 45,000 45,000 45,000
Hawk Signal 40,000
P&R Modular 25,000 0 0
Brannan Center Contract 0 1,000
UPVLY Center Contract 0 2,000
ATAC-Bike 45,000 45,000 45,000 0
Path at Heathe 100,000 100,000 60,000
Fence Bike Path 75,000 75,000 75,000
General Fund: Capital Improvement Projects
1 of 2

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Capital Improvement Program (CIP)
Budget FYE
2023
FYE 2022-23
Revised
Adopted Budget
Projected
FYE 2022-23
Estimated
FYE 2023-24
Proposed
Budget
Car Charging Station 75,000 75,000 50,000 0
Master Service Ag 100,000 100,000 100,000 50,000
Backstop Police 100,000 100,000 0
Vegetation Management 160,000 160,000 192,500
Supplemental Costs- Vegetation Management 32,500 32,500 20,000 Transfer Out To Capital Funds 500,000 500,000 500,000
Carport Cover at Corporation Yard (1/3 alllocation) 75,000 City Hall Modular 300,000
City Hall Facility Improvements 80,000
Community Center Faciliy Improvements 185,000
Gateway Project 10,000
Tennis Court Light Replacements 12,000
Main Pool Heater Replacement 32,375
Maxfield Path- Sound Wall Replacement 40,000
Fire Department Sound Wall 50,000
Total Capital Improvement Expenditures 3,457,846 3,465,346 2,746,622 4,576,375 Net CIP Surplus (Deficit) (2,190,737) (2,198,237) (1,479,513) (1,197,275) 2 of 2

Page 32 of 71 ends

Attachment 4
Supplemental Budget Requests
FYE 2023-24
Proposed
Budget
FYE 2024-25
Projected
Add: 1 Police Officer Position 127,698 122,698
Add: K-9 Program 32,050 10,000
Reclass: Records Sup to Manager 27,404 28,774
Total Supplemental Requests 187,152 161,472
Fiscal Year 2023-24
GENERAL FUND (FUND 01)
1 of 1

Page 33 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
3201 PROPERTY TAX - SECURED (2,188,163) $ (2,449,011) $ 2,182,557 $ 3202 PROPERTY TAX - UNSECURED (73,048) $ (75,236) $ 80,525 $ 3203 SALES & USE TAX (1,536,214) $ (1,514,979) $ 1,437,704 $ 3204 TRANSIENT OCCUPANCY TAX (11,792,363) $ (11,000,000) $ 11,500,000 $ 3204 0001 TBID-TOURISM IMPV.DISTRICT 33,471 $ - $
3205 FRANCHISES (289,120) $ (266,910) $ 290,000 $
3206 DOCUMENT TRANSFER TAX (191,296) $ (60,205) $ 65,000 $ 3209 MANUFACTURING TAX (51,877) $ (62,281) $ 63,342 $
3210 PEACE OFFICERS TRAINING #268 - $ (3,000) $
3211 BUSINESS LIC. TAX REFUND (110,822) $ (120,000) $ 111,000 $ 3211 0001 BUS LIC/ADA FEE (3,283) $ - $ 3,300 $
3211 0002 BUS LIC/ISSUANCE FEE (11,265) $ - $ 11,300 $
3212 BUILDING PERMITS (216,684) $ (152,000) $ 210,000 $ 3212 0001 STRONG MOTION FEE (320) $ - $ 300 $
3212 0002 ENERGY FEE (14,024) $ - $ 11,256 $
3212 0003 ADA FEE (506) $ - $ 1,500 $
3212 0005 BUILDING STANDARDS ADMINISTRTN (69) $ - $ 107 $ 3212 0007 PERMIT BAG REIMB (2,071) $ - $ 1,800 $
3213 PRIOR YEAR SECURED TAXES 385 $ (8,000) $ 5,000 $
3219 OTHER LICENSE & PERMITS (45,480) $ (15,000) $ 28,000 $ 3219 1000 ENCROACHMENT PERMITS (37,474) $ (15,000) $ 35,000 $ 3220 EXCISE TAX (4) $ (2,500) $
3221 DELINQUENT PENALTIES & CHARGES (5,971) $ (3,500) $ 5,300 $ 3222 PROP 172 PUB SAFETY (79,050) $ (98,677) $ 76,000 $ 3226 NAPA COUNTY VEHICLE FINES (7,661) $ (5,000) $ 5,000 $ 3227 NAPA MISDEMEANOR FINES (492) $ (500) $ 100 $
3228 0001 Tobacco Grant (97,992) $ - $
3229 PARKING FINES (LOCAL) (6,378) $ (5,000) $ 3,000 $
3230 0003 HUD 13577 - $ - $
3232 VEHICLE IN LIEU TAX (869,889) $ (987,268) $ 1,024,500 $ 3236 H/O PROPERTY TAX EXEMPTION (7,052) $ (6,000) $ 7,100 $ 3243 Reimb for Fire Services (732,960) $ (420,000) $ 200,000 $ GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
1 of 21

Page 34 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
3244 Reimb for Planning Services (48,961) $ (50,000) $ 35,000 $ 3245 Reimb for Public Works Servics (82,868) $ (50,000) $ 15,000 $ 3245 0001 ELECTRICAL VEHICLE CHARGING ST (1,468) $ - $
3251 INVESTMENT EARNINGS (27,750) $ (25,000) $ 25,000 $ 3252 INTEREST MKT VAL ADJ 262,036 $ - $
3254 0001 FEMA/STATE DISASTER REIMB (29,820) $ - $
3254 0002 FEMA- LNU FIRE (18,554) $ - $
3254 0003 FEMA- GLASS FIRE (370,778) $ - $
3254 0004 COVID FISCAL RECOVERY FY20-21 - $ - $
3256 Police Service Charges (19,910) $ (15,000) $ 15,000 $ 3260 RENTAL INCOME (250) $ (7,000) $
3260 0002 Recreation Facilities (15,167) $ - $ 15,200 $ 3261 OTHER FILING FEES (300) $ (5,000) $ 200 $
3261 0001 Growth Mgmt Allocation Applict (300) $ - $ 200 $ 3263 PLAN CHECK FEE (153,972) $ (75,000) $ 85,000 $
3279 CENTRAL SERVICES OVERHEAD (165,000) $ (165,000) $ 340,000 $ 3282 Reimb for Misc City Services (15,570) $ (10,000) $ 5,000 $ 3283 CONTRACT CLASS FEES - $ (3,000) $
3283 0001 Education/Recreation Courses (8,476) $ - $ 8,000 $ 3284 RECREATION FEES (780) $ (1,500) $ 500 $
3284 0001 Recreation Programs (1,707) $ - $ 1,700 $
3286 Aquatic Fees (16,921) $ (18,000) $ 20,000 $
3286 0001 AQUATICS-DAILY ADMISSION (941) $ - $ 600 $
3286 0002 AQUATICS-PASSES (1,092) $ - $ 1,000 $
3286 0003 AQUATICS-SWIM LESSONS (9,452) $ - $ 5,000 $
3286 0004 AQUATICS-RENTALS/MISC REV (463) $ - $ 300 $
3286 0005 AQUATICS-CONCESSION/RETAIL (1,893) $ - $ 1,500 $ 3289 OTHER REVENUE (26,342) $ (50,000) $ 5,000 $
Grants and Contribution 1,263,000 $
3299 TRANSFERS IN (341,600) $ (1,367,109) $ 2,216,100 $ 3304 RECYCLED WATER PROCEEDS (6,210) $ - $
3306 RECYCLED WATER PROCEEDS - $ - $
2 of 21

Page 35 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
Total Revenue ---------> (19,442,182) $ (19,111,676) $ 21,416,991 $ Expenditure Budget Details
4107 4442 COMMUNITY PROMO NAPA CO HOUS AU 51,945 $ 50,000 $ 1,000 $ 4107 4446 COMMUNITY PROMO Misc. Promotion - $ 3,333 $ 600 $ 4107 4447 COMMUNITY PROMO FAIRG INKIND PA 7,500 $ 7,500 $ 7,500 $ 4107 4451 COMMUNITY PROMO THE FAM CENTER 15,000 $ 30,000 $ 30,000 $ 4107 4453 COMMUNITY PROMO PETALUMA ANM SV 24,000 $ 24,000 $ 24,000 $ 4107 4463 COMMUNITY PROMO COM ACTION SENI - $ 3,500 $ 3,500 $ 4107 4479 COMMUNITY PROMO Family Center 73,818 $ 110,700 $ 23,660 $ 4107 4487 COMMUNITY PROMO BOYS & GIRLS CL 40,000 $ 50,500 $ 20,000 $ 4107 4551 COMMUNITY PROMO HEARTS & HANDS 3,975 $ - $ 5,000 $ 4107 4552 COMMUNITY PROMO RIANDA HOUSE 2,000 $ - $ 2,000 $ 4107 4554 COMMUNITY PROMO FAIR HOUSING NV 12,000 $ 12,000 $ 12,000 $ 4107 4555 COMMUNITY PROMO CALISTOGA AFFOR - $ 16,000 $ 16,000 $ 4107 4558 COMMUNITY PROMO NVTA ANNUAL MEM 7,288 $ 7,400 $ 8,000 $ 4107 4559 COMMUNITY PROMO ACTIVE TRANSP 1,000 $ - $ - $ 4107 4565 COMMUNITY PROMO COM GDR 1,194 $ - $ - $
4107 4566 COMMUNITY PROMO ESSAY CONTEST - $ 1,000 $
4107 4567 COMMUNITY PROMO JPA CLIMATE 3,947 $ 36,500 $ 5,000 $ 4107 4568 COMMUNITY PROMO GREEN COMMITTEE 10,685 $ 35,000 $ 30,000 $ 4107 4570 COMMUNITY PROMO LEADERSHIP NV 1,000 $ - $ - $ 4107 4571 COMMUNITY PROMO DOG PARK 1,000 $ - $ - $
4107 4572 COMMUNITY PROMO PUBLIC ART - $ 20,000 $ 25,000 $ 4108 4301 FINANCE SALARIES 198,149 $ 229,281 $ 538,903 $ 4108 4302 FINANCE OVERTIME PAY 353 $ - $ 3,000 $
4108 4303 FINANCE FICA/MEDICARE 13,328 $ 18,141 $ 42,704 $ 4108 4305 FINANCE INCENTIVE PAY 3,435 $ 7,854 $
4108 4308 FINANCE PART TIME WAGES - $ - $ 15,000 $
4108 4309 FINANCE SPECIAL PAY 4,395 $ - $ 14,513 $
4108 4310 FINANCE PERS 67,244 $ 69,801 $ 50,849 $
4108 4311 FINANCE MEDICAL/DENTAL 27,317 $ 37,744 $ 53,889 $ 3 of 21

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Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
4108 4312 FINANCE WORKER'S COMP 7,846 $ 12,568 $ 8,500 $ 4108 4313 FINANCE OTHER BENEFITS 1,357 $ 786 $ 2,188 $
4108 4314 FINANCE SHARE SAVINGS - $ - $ 4,800 $
4108 4401 FINANCE MATERIAL/SUPPLY 6,212 $ 4,100 $ 4,500 $ 4108 4402 FINANCE CONTRACT 35,484 $ 29,495 $ 29,795 $
4108 4403 FINANCE UTILITIES 2,507 $ 3,000 $ 3,000 $
4108 4405 FINANCE TRAINING/TRAVEL 15 $ 1,425 $ 19,925 $ 4108 4410 FINANCE ADVERTISING 60 $ - $
4108 4415 FINANCE MAILING/COPYING 1,691 $ 2,400 $ 2,400 $ 4108 4430 FINANCE DUES & SUB. 780 $ 1,039 $ 1,399 $
4108 4510 FINANCE EQUIP FUND RENT 5,723 $ 13,350 $ 7,000 $ 4109 4401 PLANNING COMMSN MATERIAL/SUPPLY 91 $ 200 $ - $ 4109 4402 PLANNING COMMSN CONTRACT 1,965 $ 1,680 $ 1,680 $ 4109 4410 PLANNING COMMSN ADVERTISING 1,190 $ 800 $ 800 $ 4109 4443 PLANNING COMMSN Comm Stipend 2,850 $ 3,150 $ 3,150 $ 4110 4303 CITY COUNCIL FICA/MEDICARE 394 $ 918 $ - $
4110 4308 CITY COUNCIL PART TIME WAGES 12,000 $ 12,000 $ 12,000 $ 4110 4311 CITY COUNCIL MEDICAL/DENTAL 50,030 $ 56,440 $ 35,529 $ 4110 4312 CITY COUNCIL WORKER'S COMP 425 $ 636 $ 450 $
4110 4313 CITY COUNCIL OTHER BENEFITS 193 $ 269 $ 270 $ 4110 4401 CITY COUNCIL MATERIAL/SUPPLY 236 $ 420 $ 1,000 $ 4110 4402 CITY COUNCIL CONTRACT - $ 25,000 $ 600 $
4110 4410 CITY COUNCIL ADVERTISING 8,699 $ 3,990 $ - $
4110 4666 CITY COUNCIL GARY KRAUS - $ 263 $
4110 4667 CITY COUNCIL Chris Canning 179 $ 1,050 $
4110 4668 CITY COUNCIL IRAIS ORTEGA 665 $ 2,625 $
4110 4669 CITY COUNCIL LISA GIFT 1,150 $ 263 $
4110 4674 CITY COUNCIL DONALD WILLIAMS - $ 263 $
4111 4301 CITY CLERK SALARIES 52,961 $ 66,295 $ 123,300 $ 4108 4308 PART TIME WAGES - $ - $ 20,000 $
4111 4302 CITY CLERK OVERTIME PAY 54 $ - $
4111 4303 CITY CLERK FICA/MEDICARE 3,988 $ 5,072 $ 9,524 $ 4 of 21

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Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
4111 4309 CITY CLERK SPECIAL PAY - $ - $ 1,200 $
4111 4310 CITY CLERK PERS 4,749 $ 5,589 $ 12,453 $
4111 4311 CITY CLERK MEDICAL/DENTAL 6,983 $ 10,254 $ 13,833 $ 4111 4312 CITY CLERK WORKER'S COMP 2,047 $ 3,514 $ 2,500 $ 4111 4313 CITY CLERK OTHER BENEFITS 202 $ 228 $ 435 $
4111 4401 CITY CLERK MATERIAL/SUPPLY 1,070 $ 3,000 $ 1,800 $ 4111 4402 CITY CLERK CONTRACT 21,005 $ 11,650 $ 22,516 $ 4111 4405 CITY CLERK TRAINING/TRAVEL 227 $ - $ 5,000 $
4111 4410 CITY CLERK ADVERTISING 899 $ 1,800 $ 1,300 $
4111 4415 CITY CLERK MAILING/COPYING 309 $ 350 $ 350 $
4111 4430 CITY CLERK DUES & SUB. - $ 425 $ 400 $
4111 4510 CITY CLERK EQUIP FUND RENT 1,440 $ 3,554 $ 1,600 $ 4111 4650 CITY CLERK D.H. TRAINING 197 $ 3,000 $ - $
4112 4401 CITY TREASURER MATERIAL/SUPPLY - $ - $ - $
4113 4313 CITY ATTORNEY OTHER BENEFITS (0) $ - $
4113 4402 CITY ATTORNEY CONTRACT 310,293 $ 270,000 $ 300,000 $ 4114 4301 CITY MANAGER SALARIES 158,569 $ 297,828 $ 515,124 $ 4114 4302 CITY MANAGER OVERTIME PAY 89 $ - $ 5,000 $
4114 4303 CITY MANAGER FICA/MEDICARE 12,060 $ 22,784 $ 39,545 $ 4114 4309 CITY MANAGER SPECIAL PAY - $ - $ 1,800 $
4114 4310 CITY MANAGER PERS 6,303 $ 25,193 $ 45,616 $
4114 4311 CITY MANAGER MEDICAL/DENTAL 12,349 $ 39,215 $ 33,101 $ 4114 4312 CITY MANAGER WORKER'S COMP 7,589 $ 15,785 $ 8,500 $ 4114 4313 CITY MANAGER OTHER BENEFITS 246 $ 1,165 $ 1,488 $ 4114 4316 CITY MANAGER EMPLR PD 401(a) - $ - $ 25,756 $ 4114 4401 CITY MANAGER MATERIAL/SUPPLY 1,717 $ 788 $ 1,900 $ 4114 4402 CITY MANAGER CONTRACT 25 $ 30,000 $ 50,000 $
4114 4403 CITY MANAGER UTILITIES 2,507 $ 2,625 $ 2,800 $ 4114 4405 CITY MANAGER TRAINING/TRAVEL 3,563 $ - $ 21,500 $ 4114 4415 CITY MANAGER MAILING/COPYING 77 $ 315 $ 300 $ 4114 4430 CITY MANAGER DUES & SUB. 1,951 $ 4,000 $ 8,599 $ 4114 4450 CITY MANAGER LEGAL AIDE SENI - $ - $
5 of 21

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Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
4114 4510 CITY MANAGER EQUIP FUND RENT 3,399 $ 14,151 $ 7,500 $ 4114 4650 CITY MANAGER D.H. TRAINING 1,720 $ 3,000 $ 5,000 $ 4115 4301 PLANNING SALARIES 220,885 $ 344,365 $ 438,292 $ 4115 4302 PLANNING OVERTIME PAY 3,684 $ 1,200 $ 1,200 $ 4115 4303 PLANNING FICA/MEDICARE 17,366 $ 26,746 $ 34,080 $ 4115 4305 PLANNING INCENTIVE PAY - $ 4,050 $
4115 4309 PLANNING SPECIAL PAY 4,283 $ - $ 7,200 $
4115 4310 PLANNING PERS 17,183 $ 26,240 $ 33,845 $
4115 4311 PLANNING MEDICAL/DENTAL 33,168 $ 72,584 $ 69,978 $ 4115 4312 PLANNING WORKER'S COMP 8,982 $ 18,530 $ 9,500 $ 4115 4313 PLANNING OTHER BENEFITS 762 $ 1,285 $ 1,538 $ 4115 4315 PLANNING Housing 1,500 $ - $
4115 4401 PLANNING MATERIAL/SUPPLY 2,333 $ 1,050 $ 1,050 $ 4115 4402 PLANNING CONTRACT 202,260 $ 280,750 $ 150,000 $ 4115 4403 PLANNING UTILITIES 2,488 $ 2,575 $ 2,575 $
4115 4404 PLANNING REPAIRS & MAINT 136 $ - $ - $
4115 4408 PLANNING UNIFORM ALLOW 268 $ - $ - $
4115 4410 PLANNING ADVERTISING - $ - $
4115 4415 PLANNING MAILING/COPYING 1,214 $ 750 $ 750 $
4115 4430 PLANNING DUES & SUB. 1,053 $ 1,000 $ 1,000 $
4115 4510 PLANNING EQUIP FUND RENT 7,067 $ 24,969 $ 13,000 $ 4115 4670 PLANNING MAYOR ALEXANDER - $ - $
4116 4301 POLICE SERVICES SALARIES 1,223,974 $ 1,561,110 $ 1,623,415 $ 4116 4302 POLICE SERVICES OVERTIME PAY 266,376 $ 96,311 $ 99,000 $ 4116 4303 POLICE SERVICES FICA/MEDICARE 112,943 $ 146,200 $ 132,315 $ 4116 4308 POLICE SERVICES PART TIME WAGES - $ 66,092 $ 67,000 $ 4116 4309 POLICE SERVICES SPECIAL PAY 89,926 $ 126,728 $ 86,987 $ 4116 4310 POLICE SERVICES PERS 223,300 $ 261,290 $ 227,513 $ 4116 4311 POLICE SERVICES MEDICAL/DENTAL 155,161 $ 199,466 $ 215,141 $ 4116 4312 POLICE SERVICES WORKER'S COMP 55,663 $ 101,289 $ 83,170 $ 4116 4313 POLICE SERVICES OTHER BENEFITS 4,449 $ 5,825 $ 5,513 $ 4116 4314 POLICE SERVICES SHARE SAVINGS 11,700 $ 60,874 $ 19,200 $ 6 of 21

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Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
4116 4316 POLICE SERVICES EMPLR PD 401(a) 46,290 $ - $ 77,061 $ 4116 4401 POLICE SERVICES MATERIAL/SUPPLY 9,979 $ 20,000 $ 20,000 $ 4116 4402 POLICE SERVICES CONTRACT 95,674 $ 109,919 $ 161,640 $ 4116 4403 POLICE SERVICES UTILITIES 25,346 $ 14,000 $ 14,000 $ 4116 4404 POLICE SERVICES REPAIRS & MAINT 3,152 $ 8,000 $ 8,450 $ 4116 4405 POLICE SERVICES TRAINING/TRAVEL 6,131 $ 7,000 $ 8,000 $ 4116 4408 POLICE SERVICES UNIFORM ALLOW 2,339 $ 6,000 $ 6,000 $ 4116 4409 POLICE SERVICES POST TRAVEL 7,454 $ 10,000 $ 10,000 $ 4116 4415 POLICE SERVICES MAILING/COPYING 1,073 $ 800 $ 800 $ 4116 4416 POLICE SERVICES COMPUTER SUPPLY 11 $ - $
4116 4417 POLICE SERVICES FUEL & OIL 15,003 $ 30,000 $ 30,000 $ 4116 4430 POLICE SERVICES DUES & SUB. 440 $ 1,050 $ 1,050 $ 4116 4431 POLICE SERVICES FEES - $ 2,500 $ 2,500 $
4116 4510 POLICE SERVICES EQUIP FUND RENT 34,375 $ 87,752 $ 80,000 $ 4116 4650 POLICE SERVICES D.H. TRAINING 1,435 $ 3,000 $ 4,000 $ 4117 4301 FIRE SERVICES SALARIES 981,803 $ 1,116,113 $ 1,233,814 $ 4117 4302 FIRE SERVICES OVERTIME PAY 444,177 $ 179,019 $ 188,000 $ 4117 4303 FIRE SERVICES FICA/MEDICARE 121,228 $ 115,665 $ 95,006 $ 4117 4308 FIRE SERVICES PART TIME WAGES 251,551 $ 175,896 $ 180,000 $ 4117 4309 FIRE SERVICES SPECIAL PAY 7,844 $ 9,393 $ 3,300 $ 4117 4310 FIRE SERVICES PERS 411,116 $ 396,808 $ 188,233 $ 4117 4311 FIRE SERVICES MEDICAL/DENTAL 155,881 $ 154,542 $ 164,159 $ 4117 4312 FIRE SERVICES WORKER'S COMP 49,462 $ 80,134 $ 55,000 $ 4117 4313 FIRE SERVICES OTHER BENEFITS 3,967 $ 4,679 $ 4,334 $ 4117 4314 FIRE SERVICES SHARE SAVINGS 3,600 $ 3,600 $ 4,800 $ 4117 4316 FIRE SERVICES EMPLR PD 401(a) 33,420 $ 27,938 $ 61,691 $ 4117 4401 FIRE SERVICES MATERIAL/SUPPLY 11,226 $ 22,800 $ 18,900 $ 4117 4402 FIRE SERVICES CONTRACT 40,798 $ 85,125 $ 50,525 $ 4117 4403 FIRE SERVICES UTILITIES 24,657 $ 20,000 $ 18,500 $ 4117 4404 FIRE SERVICES REPAIRS & MAINT 28,620 $ 59,900 $ 54,150 $ 4117 4405 FIRE SERVICES TRAINING/TRAVEL 4,747 $ 9,700 $ 10,000 $ 4117 4407 FIRE SERVICES PROF SERVICES - $ - $
7 of 21

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Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
4117 4408 FIRE SERVICES UNIFORM ALLOW 7,839 $ 17,400 $ 25,000 $ 4117 4415 FIRE SERVICES MAILING/COPYING 126 $ 300 $ 400 $ 4117 4417 FIRE SERVICES FUEL & OIL 15,569 $ 18,500 $ 17,000 $ 4117 4420 FIRE SERVICES TREATMENT 4,454 $ 10,700 $ 11,200 $ 4117 4430 FIRE SERVICES DUES & SUB. - $ 450 $ 500 $
4117 4510 FIRE SERVICES EQUIP FUND RENT 31,360 $ 80,189 $ 69,416 $ 4117 4822 FIRE SERVICES MISC OFFICE EQP - $ - $ 56,000 $ 4119 4401 NON DEPARTMENTL MATERIAL/SUPPLY 3,844 $ 4,625 $ 4,365 $ 4119 4402 NON DEPARTMENTL CONTRACT 42,504 $ 44,600 $ 43,000 $ 4119 4405 NON DEPARTMENTL TRAINING/TRAVEL 4,562 $ - $
4119 4414 NON DEPARTMENTL AUDIT FEES 41,991 $ 53,825 $ 61,825 $ 4119 4415 NON DEPARTMENTL MAILING/COPYING 3,520 $ 2,400 $ 2,400 $ 4119 4430 NON DEPARTMENTL DUES & SUB. 2,034 $ 6,905 $ 6,905 $ 4119 4431 NON DEPARTMENTL FEES 4,731 $ 8,400 $ 26,400 $ 4119 4465 NON DEPARTMENTL STAFF DEVELOP. - $ 3,000 $ 3,000 $ 4119 4466 NON DEPARTMENTL Celebrations 2,705 $ 3,200 $ 3,200 $ 4119 4499 NON DEPARTMENTL CONTINGENCY - $ 40,000 $ 140,000 $ 4119 4510 NON DEPARTMENTL EQUIP FUND RENT 39,713 $ 45,657 $ 44,000 $ 4121 4301 PUBLIC WORK ADM SALARIES 125,478 $ 140,729 $ 369,917 $ 4121 4302 PUBLIC WORK ADM OVERTIME PAY - $ 450 $ 1,000 $ 4121 4303 PUBLIC WORK ADM FICA/MEDICARE 9,291 $ 11,011 $ 28,299 $ 4121 4309 PUBLIC WORK ADM SPECIAL PAY 1,159 $ 2,760 $ 3,960 $ 4121 4310 PUBLIC WORK ADM PERS 23,481 $ 25,089 $ 34,920 $ 4121 4311 PUBLIC WORK ADM MEDICAL/DENTAL 13,813 $ 17,375 $ 61,702 $ 4121 4312 PUBLIC WORK ADM WORKER'S COMP 3,791 $ 7,629 $ 4,200 $ 4121 4313 PUBLIC WORK ADM OTHER BENEFITS 507 $ 506 $ 1,033 $ 4121 4314 PUBLIC WORK ADM SHARE SAVINGS 1,530 $ - $ 2,400 $ 4121 4401 PUBLIC WORK ADM MATERIAL/SUPPLY 9,120 $ 4,455 $ 4,750 $ 4121 4402 PUBLIC WORK ADM CONTRACT 37,674 $ 39,144 $ 40,294 $ 4121 4403 PUBLIC WORK ADM UTILITIES 11,390 $ 9,460 $ 16,000 $ 4121 4404 PUBLIC WORK ADM REPAIRS & MAINT 136 $ - $ - $ 4121 4405 PUBLIC WORK ADM TRAINING/TRAVEL 1,204 $ 1,210 $ 1,485 $ 8 of 21

Page 41 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
4121 4410 PUBLIC WORK ADM ADVERTISING - $ 440 $ 484 $
4121 4415 PUBLIC WORK ADM MAILING/COPYING 1,198 $ 440 $ 800 $ 4121 4417 PUBLIC WORK ADM FUEL & OIL 1,735 $ 1,650 $ 4,150 $ 4121 4424 PUBLIC WORK ADM HEALTH 680 $ 440 $ 850 $
4121 4429 PUBLIC WORK ADM TELEPHONE 0 $ - $
4121 4430 PUBLIC WORK ADM DUES & SUB. 970 $ 974 $ 1,154 $ 4121 4431 PUBLIC WORK ADM FEES 602 $ 825 $ 825 $
4121 4510 PUBLIC WORK ADM EQUIP FUND RENT 3,303 $ 8,466 $ 6,300 $ 4121 4650 PUBLIC WORK ADM D.H. TRAINING - $ 275 $ - $
4122 4301 STREETS SALARIES 274,757 $ 283,227 $ 186,229 $ 4122 4302 STREETS OVERTIME PAY 17,038 $ 13,889 $ 14,000 $ 4122 4303 STREETS FICA/MEDICARE 22,765 $ 23,955 $ 14,247 $ 4122 4308 STREETS PART TIME WAGES - $ - $
4122 4309 STREETS SPECIAL PAY 12,224 $ 16,026 $ 3,524 $ 4122 4310 STREETS PERS 65,023 $ 66,158 $ 20,339 $
4122 4311 STREETS MEDICAL/DENTAL 54,145 $ 57,465 $ 57,559 $ 4122 4312 STREETS WORKER'S COMP 10,072 $ 16,597 $ 11,000 $ 4122 4313 STREETS OTHER BENEFITS 1,025 $ 1,083 $ 702 $
4122 4314 STREETS SHARE SAVINGS 2,340 $ - $ - $
4122 4401 STREETS MATERIAL/SUPPLY 18,866 $ 53,100 $ 49,360 $ 4122 4402 STREETS CONTRACT 25,901 $ 75,169 $ 56,179 $
4122 4404 STREETS REPAIRS & MAINT 2,038 $ 25,660 $ 27,726 $ 4122 4405 STREETS TRAINING/TRAVEL - $ 1,100 $ 1,760 $
4122 4408 STREETS UNIFORM ALLOW 1,310 $ 2,420 $ 4,025 $ 4122 4417 STREETS FUEL & OIL 14,291 $ 13,200 $ 30,000 $ 4122 4424 STREETS HEALTH - $ 1,100 $ 1,100 $
4122 4431 STREETS FEES - $ - $ - $
4122 4432 STREETS LEASE PMTS. 25,962 $ 24,672 $ 24,672 $ 4122 4510 STREETS EQUIP FUND RENT 7,029 $ 21,952 $ 8,100 $ 4122 4650 STREETS D.H. TRAINING - $ 660 $ - $
4122 4820 NEW 1-TON 4-WHEEL DRIVE TRUCK 1/3 20,000 $
4122 4821 STOP LEGEND STENCILS 2,000 $
9 of 21

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Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
4122 4823 AUTOCAD CIVIL 3D ANNUAL SUBSCRIPTION 2,315 $
4123 4301 PARK MAINT. SALARIES 151,001 $ 164,586 $ 116,719 $ 4123 4302 PARK MAINT. OVERTIME PAY 6,324 $ 4,520 $ 5,500 $ 4123 4303 PARK MAINT. FICA/MEDICARE 11,840 $ 13,411 $ 8,929 $ 4123 4309 PARK MAINT. SPECIAL PAY 4,080 $ 6,199 $ 1,993 $ 4123 4310 PARK MAINT. PERS 30,694 $ 33,382 $ 8,964 $
4123 4311 PARK MAINT. MEDICAL/DENTAL 39,405 $ 44,473 $ 37,459 $ 4123 4312 PARK MAINT. WORKER'S COMP 5,469 $ 9,291 $ 6,200 $ 4123 4313 PARK MAINT. OTHER BENEFITS 531 $ 656 $ 499 $
4123 4316 PARK MAINT. EMPLR PD 401(a) - $ - $ - $
4123 4401 PARK MAINT. MATERIAL/SUPPLY 16,305 $ 16,500 $ 9,000 $ 4123 4402 PARK MAINT. CONTRACT 7,082 $ 45,882 $ 59,803 $ 4123 4403 PARK MAINT. UTILITIES 7,924 $ 5,638 $ 7,800 $ 4123 4404 PARK MAINT. REPAIRS & MAINT 4,287 $ 6,600 $ 20,500 $ 4123 4405 PARK MAINT. TRAINING/TRAVEL - $ 330 $ 400 $
4123 4408 PARK MAINT. UNIFORM ALLOW 1,654 $ 2,750 $ 3,120 $ 4123 4417 PARK MAINT. FUEL & OIL 2,359 $ 2,200 $ 4,000 $ 4123 4424 PARK MAINT. HEALTH - $ 605 $ 665 $
4123 4503 PARK MAINT. WATER/SEWER EXP 44,647 $ 39,457 $ 39,457 $ 4123 4821 PARK PLUGGING - FERTILIZER TOP SOIL 8,000 $
4124 4301 MAINT SHOP SALARIES 36,581 $ 30,550 $ 2,877 $ 4124 4302 MAINT SHOP OVERTIME PAY 336 $ 381 $ 500 $
4124 4303 MAINT SHOP FICA/MEDICARE 2,644 $ 2,441 $ 220 $ 4124 4309 MAINT SHOP SPECIAL PAY 855 $ 979 $ 42 $
4124 4310 MAINT SHOP PERS 12,017 $ 11,970 $ 221 $
4124 4311 MAINT SHOP MEDICAL/DENTAL 6,467 $ 6,633 $ 816 $ 4124 4312 MAINT SHOP WORKER'S COMP 1,019 $ 1,691 $ 1,200 $ 4124 4313 MAINT SHOP OTHER BENEFITS 113 $ 100 $ 13 $
4124 4401 MAINT SHOP MATERIAL/SUPPLY 846 $ 3,190 $ 2,500 $ 4124 4404 MAINT SHOP REPAIRS & MAINT - $ 15,000 $ 9,000 $ 4124 4408 MAINT SHOP UNIFORM ALLOW 86 $ - $
4125 4301 BUILDING DEPT. SALARIES 206,496 $ 290,551 $ - $ 10 of 21

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Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
4125 4302 BUILDING DEPT. OVERTIME PAY 118 $ 1,800 $ 2,000 $ 4125 4303 BUILDING DEPT. FICA/MEDICARE 15,759 $ 22,707 $ - $ 4125 4305 BUILDING DEPT. INCENTIVE PAY - $ 4,478 $
4125 4309 BUILDING DEPT. SPECIAL PAY 1,732 $ - $ - $
4125 4310 BUILDING DEPT. PERS 18,185 $ 23,929 $ - $
4125 4311 BUILDING DEPT. MEDICAL/DENTAL 30,472 $ 72,977 $ - $ 4125 4312 BUILDING DEPT. WORKER'S COMP 8,635 $ 15,732 $ 9,600 $ 4125 4313 BUILDING DEPT. OTHER BENEFITS 718 $ 1,348 $ - $ 4125 4315 BUILDING DEPT. Housing 500 $ - $
4125 4401 BUILDING DEPT. MATERIAL/SUPPLY 3,456 $ 3,900 $ 3,900 $ 4125 4402 BUILDING DEPT. CONTRACT 122,998 $ 125,000 $ 300,000 $ 4125 4404 BUILDING DEPT. REPAIRS & MAINT - $ 750 $ 750 $ 4125 4405 BUILDING DEPT. TRAINING/TRAVEL 1,757 $ 4,950 $ 2,000 $ 4125 4408 BUILDING DEPT. UNIFORM ALLOW 438 $ 500 $ - $
4125 4417 BUILDING DEPT. FUEL & OIL 1,572 $ 1,800 $ 200 $ 4125 4430 BUILDING DEPT. DUES & SUB. 345 $ 760 $ - $
4125 4510 BUILDING DEPT. EQUIP FUND RENT 5,166 $ 15,654 $ 6,429 $ 4125 4822 BUILDING DEPT. MISC OFFICE EQP 3,189 $ - $ - $ 4126 4301 Pool Facility SALARIES 19,889 $ 21,000 $ 23,483 $ 4126 4302 Pool Facility OVERTIME PAY 803 $ 619 $ 1,000 $ 4126 4303 Pool Facility FICA/MEDICARE 1,565 $ 1,713 $ 1,414 $ 4126 4309 Pool Facility SPECIAL PAY 475 $ 770 $ 286 $
4126 4310 Pool Facility PERS 3,843 $ 3,927 $ 1,420 $
4126 4311 Pool Facility MEDICAL/DENTAL 6,453 $ 6,859 $ 6,060 $ 4126 4312 Pool Facility WORKER'S COMP 730 $ 1,187 $ 800 $ 4126 4313 Pool Facility OTHER BENEFITS 78 $ 84 $ 80 $
4126 4401 Pool Facility MATERIAL/SUPPLY 31,799 $ 32,670 $ 43,644 $ 4126 4402 Pool Facility CONTRACT 47,745 $ 62,315 $ 73,324 $ 4126 4403 Pool Facility UTILITIES 47,667 $ 56,320 $ 80,000 $ 4126 4404 Pool Facility REPAIRS & MAINT 30,353 $ 25,000 $ 23,594 $ 4126 4408 Pool Facility UNIFORM ALLOW 191 $ 200 $ 500 $ 4126 4431 Pool Facility FEES 778 $ 1,650 $ 1,650 $
11 of 21

Page 44 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
4126 4503 Pool Facility WATER/SEWER EXP 26,039 $ 16,995 $ 18,695 $ 4127 4301 BUILDING MAINT. SALARIES 147,437 $ 148,982 $ 135,545 $ 4127 4302 BUILDING MAINT. OVERTIME PAY 10,639 $ 5,262 $ 6,000 $ 4127 4303 BUILDING MAINT. FICA/MEDICARE 11,977 $ 12,336 $ 10,369 $ 4127 4309 BUILDING MAINT. SPECIAL PAY 4,621 $ 7,007 $ 1,994 $ 4127 4310 BUILDING MAINT. PERS 31,691 $ 32,288 $ 10,410 $ 4127 4311 BUILDING MAINT. MEDICAL/DENTAL 36,693 $ 39,204 $ 29,837 $ 4127 4312 BUILDING MAINT. WORKER'S COMP 5,314 $ 8,546 $ 6,200 $ 4127 4313 BUILDING MAINT. OTHER BENEFITS 584 $ 598 $ 593 $ 4127 4401 BUILDING MAINT. MATERIAL/SUPPLY 30,453 $ 25,300 $ 37,000 $ 4127 4402 BUILDING MAINT. CONTRACT 125,638 $ 169,755 $ 92,040 $ 4127 4403 BUILDING MAINT. UTILITIES 4,508 $ 5,390 $ 7,000 $ 4127 4404 BUILDING MAINT. REPAIRS & MAINT 62,532 $ 18,000 $ 50,000 $ 4127 4405 BUILDING MAINT. TRAINING/TRAVEL - $ 220 $ 220 $ 4127 4408 BUILDING MAINT. UNIFORM ALLOW 1,677 $ 2,833 $ 3,500 $ 4127 4413 BUILDING MAINT. TAX & LICENSE - $ 55 $ 61 $
4127 4417 BUILDING MAINT. FUEL & OIL 8,986 $ 11,330 $ 13,750 $ 4127 4424 BUILDING MAINT. HEALTH - $ 1,650 $ 1,650 $
4127 4431 BUILDING MAINT. FEES 863 $ 2,200 $ 2,200 $
4127 4503 BUILDING MAINT. WATER/SEWER EXP 31,588 $ 33,481 $ 33,481 $ 4129 4301 DISPATCH SALARIES 413,923 $ 444,367 $ 403,198 $ 4129 4302 DISPATCH OVERTIME PAY 40,197 $ 19,332 $ 22,000 $ 4129 4303 DISPATCH FICA/MEDICARE 37,219 $ 43,476 $ 32,474 $ 4129 4308 DISPATCH PART TIME WAGES 13,866 $ 62,817 $ 65,000 $ 4129 4309 DISPATCH SPECIAL PAY 29,531 $ 41,797 $ 21,300 $ 4129 4310 DISPATCH PERS 132,500 $ 141,152 $ 44,228 $
4129 4311 DISPATCH MEDICAL/DENTAL 100,876 $ 108,303 $ 99,704 $ 4129 4312 DISPATCH WORKER'S COMP 19,282 $ 30,121 $ 22,200 $ 4129 4313 DISPATCH OTHER BENEFITS 1,743 $ 1,968 $ 1,754 $ 4129 4314 DISPATCH SHARE SAVINGS 900 $ - $ - $
4129 4401 DISPATCH MATERIAL/SUPPLY 3,835 $ 5,000 $ 5,000 $ 4129 4404 DISPATCH REPAIRS & MAINT - $ 5,000 $ 5,000 $
12 of 21

Page 45 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
4129 4405 DISPATCH TRAINING/TRAVEL 4,881 $ 7,000 $ 7,000 $ 4129 4408 DISPATCH UNIFORM ALLOW 615 $ 3,500 $ 3,500 $
4129 4409 DISPATCH POST TRAVEL 2,440 $ 6,500 $ 6,500 $
4129 4415 DISPATCH MAILING/COPYING - $ 2,000 $ 2,000 $
4129 4430 DISPATCH DUES & SUB. - $ 463 $ 463 $
4133 4401 ELECTIONS MATERIAL/SUPPLY 526 $ 250 $ - $
4133 4402 ELECTIONS CONTRACT - $ 38,500 $ 8,000 $
4133 4410 ELECTIONS ADVERTISING - $ 6,000 $ - $
4133 4415 ELECTIONS MAILING/COPYING 107 $ 600 $ - $
4133 4650 ELECTIONS D.H. TRAINING 954 $ 1,600 $ - $
4135 4309 WTR CONSERVATN SPECIAL PAY - $ - $
4138 4301 EMERGENCY SERVS SALARIES 20,664 $ 23,071 $
4138 4303 EMERGENCY SERVS FICA/MEDICARE 1,270 $ 1,783 $ 4138 4305 EMERGENCY SERVS INCENTIVE PAY - $ 240 $
4138 4309 EMERGENCY SERVS SPECIAL PAY 240 $ - $
4138 4310 EMERGENCY SERVS PERS 13,566 $ 12,873 $
4138 4311 EMERGENCY SERVS MEDICAL/DENTAL 1,939 $ 2,062 $ 4138 4312 EMERGENCY SERVS WORKER'S COMP 741 $ 1,235 $
4138 4313 EMERGENCY SERVS OTHER BENEFITS 61 $ 64 $
4138 4401 EMERGENCY SERVS MATERIAL/SUPPLY 616 $ - $ 1,500 $ 4138 4402 EMERGENCY SERVS CONTRACT 3,072 $ 3,700 $ 4,500 $ 4138 4403 EMERGENCY SERVS UTILITIES - $ 1,500 $ 1,400 $ 4138 4405 EMERGENCY SERVS TRAINING/TRAVEL - $ 5,000 $ 5,000 $ 4152 4301 RECREATION SALARIES 69,373 $ 95,240 $ 317,508 $ 4152 4302 RECREATION OVERTIME PAY 71 $ 2,121 $ 2,500 $
4152 4303 RECREATION FICA/MEDICARE 5,387 $ 8,231 $ 24,657 $ 4152 4305 RECREATION INCENTIVE PAY - $ 2,730 $
4152 4308 RECREATION PART TIME WAGES 1,733 $ 7,500 $ 8,200 $ 4152 4309 RECREATION SPECIAL PAY 1,470 $ - $ 4,800 $
4152 4310 RECREATION PERS 5,305 $ 7,808 $ 24,385 $
4152 4311 RECREATION MEDICAL/DENTAL 6,323 $ 6,462 $ 34,972 $ 4152 4312 RECREATION WORKER'S COMP 3,376 $ 5,702 $ 6,400 $ 13 of 21

Page 46 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
4152 4313 RECREATION OTHER BENEFITS 237 $ 350 $ 1,070 $ 4152 4314 RECREATION SHARE SAVINGS 420 $ - $ - $
4152 4401 RECREATION MATERIAL/SUPPLY 5,105 $ 6,770 $ 16,000 $ 4152 4402 RECREATION CONTRACT 4,620 $ 47,996 $ 43,250 $ 4152 4403 RECREATION UTILITIES 14,993 $ 12,000 $ 15,000 $ 4152 4404 RECREATION REPAIRS & MAINT 166 $ 1,000 $ 2,000 $ 4152 4405 RECREATION TRAINING/TRAVEL 697 $ 2,500 $ 2,400 $ 4152 4408 RECREATION UNIFORM ALLOW - $ 500 $ 1,000 $
4152 4410 RECREATION ADVERTISING 3,622 $ 11,200 $ 9,000 $ 4152 4415 RECREATION MAILING/COPYING 264 $ 2,000 $ 1,500 $ 4152 4417 RECREATION FUEL & OIL 88 $ 1,500 $ 1,500 $
4152 4429 RECREATION TELEPHONE - $ - $ - $
4152 4430 RECREATION DUES & SUB. 485 $ 925 $ 1,150 $
4152 4432 RECREATION LEASE PMTS. 15,647 $ 16,547 $ 6,000 $ 4152 4452 RECREATION CROSSING GUARD 84 $ - $
4152 4510 RECREATION EQUIP FUND RENT 2,650 $ 7,642 $ 3,000 $ 4153 4301 Educ/Rec Course SALARIES 43,633 $ 63,988 $
4153 4302 Educ/Rec Course OVERTIME PAY 59 $ 1,767 $
4153 4303 Educ/Rec Course FICA/MEDICARE 3,955 $ 5,800 $ 4153 4308 Educ/Rec Course PART TIME WAGES 8,651 $ 8,500 $ 4153 4309 Educ/Rec Course SPECIAL PAY 840 $ 1,560 $
4153 4310 Educ/Rec Course PERS 3,462 $ 5,509 $
4153 4311 Educ/Rec Course MEDICAL/DENTAL 4,243 $ 5,313 $ 4153 4312 Educ/Rec Course WORKER'S COMP 2,276 $ 4,018 $ 4153 4313 Educ/Rec Course OTHER BENEFITS 153 $ 245 $
4153 4314 Educ/Rec Course SHARE SAVINGS 240 $ - $
4153 4401 Educ/Rec Course MATERIAL/SUPPLY 6,418 $ 7,700 $ 7,700 $ 4153 4402 Educ/Rec Course CONTRACT 13,483 $ 22,900 $ 22,900 $ 4153 4404 Educ/Rec Course REPAIRS & MAINT - $ 500 $
4153 4405 Educ/Rec Course TRAINING/TRAVEL 50 $ 500 $
4153 4408 Educ/Rec Course UNIFORM ALLOW - $ 250 $
4153 4410 Educ/Rec Course ADVERTISING 450 $ 500 $
14 of 21

Page 47 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
4153 4452 Educ/Rec Course CROSSING GUARD - $ - $
4154 4301 Senior Programs SALARIES 12,698 $ 30,437 $
4154 4302 Senior Programs OVERTIME PAY 59 $ 1,767 $
4154 4303 Senior Programs FICA/MEDICARE 1,054 $ 2,923 $ 4154 4308 Senior Programs PART TIME WAGES 1,267 $ 6,000 $ 4154 4309 Senior Programs SPECIAL PAY - $ 2,730 $
4154 4310 Senior Programs PERS 1,193 $ 2,313 $
4154 4311 Senior Programs MEDICAL/DENTAL 2,435 $ 5,157 $ 4154 4312 Senior Programs WORKER'S COMP 1,105 $ 2,025 $ 4154 4313 Senior Programs OTHER BENEFITS 58 $ 143 $
4154 4401 Senior Programs MATERIAL/SUPPLY - $ 1,500 $ 1,500 $ 4154 4402 Senior Programs CONTRACT 6,715 $ 10,640 $ 40,500 $ 4154 4410 Senior Programs ADVERTISING - $ 600 $ 1,200 $ 4154 4432 Senior Programs LEASE PMTS. - $ - $
4155 4301 Comm Events SALARIES 15,467 $ 16,776 $
4155 4303 Comm Events FICA/MEDICARE 1,265 $ 1,611 $
4155 4305 Comm Events INCENTIVE PAY - $ 780 $
4155 4308 Comm Events PART TIME WAGES 1,197 $ 3,500 $
4155 4309 Comm Events SPECIAL PAY 420 $ - $
4155 4310 Comm Events PERS 1,102 $ 1,275 $
4155 4311 Comm Events MEDICAL/DENTAL 878 $ 78 $
4155 4312 Comm Events WORKER'S COMP 628 $ 1,116 $
4155 4313 Comm Events OTHER BENEFITS 48 $ 51 $
4155 4314 Comm Events SHARE SAVINGS 120 $ - $
4155 4401 Comm Events MATERIAL/SUPPLY 2,788 $ 4,200 $ 4,100 $ 4155 4402 Comm Events CONTRACT 1,324 $ 2,400 $ 8,700 $
4156 4301 AQUATIC SERVICE SALARIES 89,043 $ 83,065 $
4156 4302 AQUATIC SERVICE OVERTIME PAY 682 $ 1,414 $
4156 4303 AQUATIC SERVICE FICA/MEDICARE 22,865 $ 24,314 $ 4156 4308 AQUATIC SERVICE PART TIME WAGES 210,506 $ 230,625 $ 236,600 $ 4156 4309 AQUATIC SERVICE SPECIAL PAY 1,470 $ - $
4156 4310 AQUATIC SERVICE PERS 10,398 $ 10,313 $
15 of 21

Page 48 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
4156 4311 AQUATIC SERVICE MEDICAL/DENTAL 9,657 $ 4,399 $ 4156 4312 AQUATIC SERVICE WORKER'S COMP 10,735 $ 16,845 $ 12,100 $ 4156 4313 AQUATIC SERVICE OTHER BENEFITS 373 $ 292 $
4156 4314 AQUATIC SERVICE SHARE SAVINGS 420 $ - $
4156 4401 AQUATIC SERVICE MATERIAL/SUPPLY 4,568 $ 11,000 $ 10,000 $ 4156 4402 AQUATIC SERVICE CONTRACT 19,139 $ 22,000 $ 28,500 $ 4156 4404 AQUATIC SERVICE REPAIRS & MAINT 244 $ 5,000 $ 3,200 $ 4156 4405 AQUATIC SERVICE TRAINING/TRAVEL 2,358 $ 3,700 $ 3,000 $ 4156 4408 AQUATIC SERVICE UNIFORM ALLOW 2,782 $ 3,500 $ 3,500 $ 4156 4410 AQUATIC SERVICE ADVERTISING 756 $ 1,200 $ 1,200 $ 4156 4468 AQUATIC SERVICE RESALE PURCHASE 474 $ 3,500 $ 3,500 $ 4170 4301 Risk Mgmt SALARIES 52,577 $ 90,934 $
4170 4303 Risk Mgmt FICA/MEDICARE 3,675 $ 7,073 $
4170 4305 Risk Mgmt INCENTIVE PAY 687 $ 1,518 $
4170 4309 Risk Mgmt SPECIAL PAY 740 $ - $
4170 4310 Risk Mgmt PERS 10,087 $ 15,789 $
4170 4311 Risk Mgmt MEDICAL/DENTAL 2,033 $ 9,219 $
4170 4312 Risk Mgmt WORKER'S COMP 2,406 $ 4,900 $
4170 4313 Risk Mgmt OTHER BENEFITS 53 $ 343 $
4170 4316 Risk Mgmt EMPLR PD 401(a) - $ - $
4170 4411 Risk Mgmt INSURANCE PREM 436,903 $ 594,952 $ 478,165 $ 4170 4435 Risk Mgmt CLAIMS PAID 4,894 $ 40,000 $ 100,000 $ 4172 4301 Personnel Svcs SALARIES 73,178 $ 131,860 $ 114,547 $ 4172 4302 Personnel Svcs OVERTIME PAY 125 $ - $
4172 4303 Personnel Svcs FICA/MEDICARE 5,557 $ 10,087 $ 8,763 $ 4172 4309 Personnel Svcs SPECIAL PAY - $ - $ - $
4172 4310 Personnel Svcs PERS 3,923 $ 10,924 $ 8,797 $
4172 4311 Personnel Svcs MEDICAL/DENTAL 6,499 $ 20,903 $ 10,626 $ 4172 4312 Personnel Svcs WORKER'S COMP 3,497 $ 6,989 $ 3,300 $ 4172 4313 Personnel Svcs OTHER BENEFITS 142 $ 498 $ 476 $ 4172 4316 Personnel Svcs EMPLR PD 401(a) - $ - $ 5,727 $ 4172 4401 Personnel Svcs MATERIAL/SUPPLY 741 $ 600 $ 300 $ 16 of 21

Page 49 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
4172 4402 Personnel Svcs CONTRACT 141,199 $ 150,000 $ 192,700 $ 4172 4405 Personnel Svcs TRAINING/TRAVEL 634 $ 1,000 $ 1,000 $ 4172 4410 Personnel Svcs ADVERTISING 22,553 $ 25,000 $ 22,000 $ 4172 4415 Personnel Svcs MAILING/COPYING 564 $ 1,100 $ 1,100 $ 4172 4424 Personnel Svcs HEALTH 10,312 $ 41,200 $ 41,200 $ 4172 4441 Personnel Svcs RETIREE HEALTH 25,856 $ - $ 30,000 $ 4173 4301 Sharpsteen SALARIES 4,773 $ 4,775 $ 6,573 $
4173 4302 Sharpsteen OVERTIME PAY 94 $ 172 $ 180 $
4173 4303 Sharpsteen FICA/MEDICARE 371 $ 400 $ 503 $
4173 4309 Sharpsteen SPECIAL PAY 140 $ 284 $ 100 $
4173 4310 Sharpsteen PERS 1,345 $ 1,372 $ 505 $
4173 4311 Sharpsteen MEDICAL/DENTAL 1,557 $ 1,656 $ 2,028 $ 4173 4312 Sharpsteen WORKER'S COMP 171 $ 277 $ 180 $
4173 4313 Sharpsteen OTHER BENEFITS 19 $ 20 $ 29 $
4173 4403 Sharpsteen UTILITIES 6,776 $ 6,400 $ 6,500 $
4173 4404 Sharpsteen REPAIRS & MAINT - $ 1,000 $ 3,000 $ 4173 4408 Sharpsteen UNIFORM ALLOW 45 $ 100 $ 150 $
4173 4503 Sharpsteen WATER/SEWER EXP 2,913 $ 5,150 $ 3,000 $ 4174 4402 Library Service CONTRACT 143,375 $ 152,250 $ 152,250 $ 4176 4301 Econ Dev/Plan SALARIES 24,997 $ 55,180 $
4176 4303 Econ Dev/Plan FICA/MEDICARE 1,911 $ 4,221 $
4176 4309 Econ Dev/Plan SPECIAL PAY - $ - $
4176 4310 Econ Dev/Plan PERS 310 $ 4,695 $
4176 4311 Econ Dev/Plan MEDICAL/DENTAL 846 $ 6,550 $
4176 4312 Econ Dev/Plan WORKER'S COMP 1,309 $ 2,925 $
4176 4313 Econ Dev/Plan OTHER BENEFITS 8 $ 225 $
4176 4316 Econ Dev/Plan EMPLR PD 401(a) - $ - $
4176 4402 Econ Dev/Plan CONTRACT 406,000 $ 508,000 $ 534,000 $ 4405 4402 TRANSIT CONTRACT 5,000 $ 17,050 $ 18,000 $
4670 4402 HOUSING ELEMENT CONTRACT 2,170 $ 50,000 $ 25,000 $ 4670 4410 HOUSING ELEMENT ADVERTISING 270 $ - $
4700 4799 FUND TRANSFERS TRANSFERS OUT 613,563 $ 1,827,074 $ 1,567,613 $ 17 of 21

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Page 51 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
Capital Improvement Plan Expenditures
5200 4915 Pioneer 9,808 $ 40,000 $ 40,000 $
5402 4905 PAVEMENT MAINT. 42,879 $ 917,001 $
5402 4915 PAVEMENT MAINT. 8,139 $ - $ 2,950,000 $
5451 4915 Comm Pool Fac 173,360 $ - $
5501 4915 City Hall Impv - $ 70,000 $ 70,000 $
5502 4915 Facility Impv - $ 65,000 $
5520 4915 CULVERT REPAIR 322 $ - $
5521 4905 FAIRWAY PATH - $ 40,000 $ 242,000 $
5530 4915 SIDEWALK IMPRV 27,225 $ 110,000 $
5565 4915 OAT HILL MINE T - $ 110,000 $
5569 4915 LOGVY PARK IMP 13,076 $ 435,000 $ 420,000 $
5570 4905 PARKLETS - $ 100,000 $
5570 4915 PARKLETS 3,063 $ - $
5581 4915 PIONEER PARK IM 7,374 $ - $
5585 4915 PED BRIDGE GOLD 2,555 $ - $
5592 4402 FAIRGROUNDS CONTRACT 60,670 $ - $
5592 4415 FAIRGROUNDS MAILING/COPYING 27 $ - $
5592 4905 FAIRGROUNDS - $ 150,000 $
5592 4915 FAIRGROUNDS 954 $ - $
5602 4915 GENERTS RANCHO 55,021 $ 152,846 $
5610 4915 PVMT RECONSTRUC - $ 42,999 $
5611 4404 GLASS FIRE REPAIRS & MAINT 12,819 $ - $
5619 4401 COVID-19 MATERIAL/SUPPLY 5,112 $
5619 4402 COVID-19 CONTRACT 16,280 $ - $
5625 4915 FIRE STATIONEXT - $ 45,000 $
5635 4915 HAWK SIGNAL 182,077 $
5636 4915 P&R MODULAR - $
5637 4402 BRANNAN CNTR CONTRACT 3,793 $
5638 4402 UPVLY CNTR CONTRACT 499 $
5639 4402 CAH GEOTHERMAL CONTRACT 878 $ - $
5640 4402 NAPA RVR FOOT CONTRACT 864 $ - $
19 of 21

Page 52 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
5641 4915 ATAC-BIKE - $ 45,000 $
5642 4915 PATH AT HEATHE - $ 100,000 $
5643 4915 FENCE BIKE PATH - $ 75,000 $
5644 4915 CAR CHANGING - $ 75,000 $
5645 4905 MASTER SERV AG - $ 100,000 $ 50,000 $
5646 4915 BACKSTOP POLICE - $ 100,000 $
5647 4915 VEGETATON MGMT - $ 160,000 $ 20,000 $
5648 4402 CDBG CV UTILITY CONTRACT - $ 32,500 $
5649 4402 2019 CDBG OOHR CONTRACT - $ - $
Tranfer Out- Water/General Fund Capital Project 500,000 $ NEW 4905-4915 CARPORT COVER AT CORP YARD 1/3 75,000 $
NEW 4905-4915 CITY HALL MODULAR 300,000 $
NEW 4905-4915 FACILITY IMPROVEMENTS - CITY HALL 80,000 $ NEW 4905-4915 FACILITY IMPROVEMENTS - COMMUNITY CENTER 185,000 $ NEW 4905-4915 GATEWAY PROJECT 10,000 $
NEW 4905-4915 REPLACE LIGHTS AT TENNIS COURTS 12,000 $
NEW 4905-4915 REPLACE MAIN POOL HEATER **PRIORITY** 32,375 $ NEW 4905-4915 REPLACE RETIANING WALL - MAXFIELD PATH 40,000 $ NEW 4905-4915 SOUND WALL FOR FIRE DEPT 50,000 $
Total Capital Expenditures ---------> 626,792 $ 3,465,346 $ 4,576,375 $ 20 of 21

Page 53 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
GENERAL FUND (FUND 101): PROPOSED BUDGET DETAILS
Supplemental Budget Request
Add: 1 Police Officer Position 127,698
Add: K-9 Program 32,050
Reclass: Records Sup to Manager 27,404
Total Supplemental Budget Expenditures ---------> - $ - $ 187,152 $ 21 of 21

Page 54 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
Revenue Budget Details
3221 DELINQUENT PENALTIES & CHARGES (180) $ (82) $ 100 $ 3251 INVESTMENT EARNINGS - $ (204) $
3260 RENTAL INCOME (1,874) $ (1,369) $ 1,500 $
3267 CONNECTION (METER SETTING FEE) - $ (1,442) $
3282 Reimb for Misc City Services (28,993) $ (37,068) $ 25,000 $ 3289 OTHER REVENUE (177,400) $ (50,000) $ 75,000 $
3299 TRANSFERS IN (27,669) $ (45,000) $
3401 SINGLE RESIDENT (986,618) $ (1,005,721) $ 1,035,948 $ 3401 0001 LIRA CREDIT 27,669 $ - $ 25,000 $
3403 MULTI RESIDENT (377,198) $ (398,264) $ 406,229 $
3405 MOBILE HOMES (243,487) $ (272,848) $ 272,848 $
3409 RESIDENTIAL METER CHARGE (1,061,465) $ (1,039,024) $ 1,061,465 $ 3410 TRANSIENT GEN. (402,878) $ (331,240) $ 402,878 $
3412 SPAS (101,450) $ (88,957) $ 101,450 $
3414 CAMP GROUNDS (14,913) $ (13,233) $ 15,000 $
3416 BED & BREAKFAST (34,169) $ (29,349) $ 34,000 $
3419 TRANSIENT METER CHARGE (272,578) $ (236,038) $ 275,000 $ 3420 COMM. GENERAL (93,559) $ (86,463) $ 93,000 $
3422 RESTAURANTS (67,776) $ (60,121) $ 67,000 $
3424 LAUNDRIES (16,579) $ (14,409) $ 16,500 $
3426 PUBLIC BLDG. (41,976) $ (48,048) $ 42,000 $
3428 MEDICAL CARE (30,321) $ (28,945) $ 30,000 $
3429 COMMERCIAL METER CHARGE (234,091) $ (216,971) $ 235,000 $ 3440 INDUST. GENERAL (685) $ (634) $ 600 $
3442 BOTTLING WORKS (32,523) $ (25,133) $ 32,000 $
3443 COMMERCIAL SOCIAL (69,851) $ (60,268) $ 68,000 $
3449 INDUSTRIAL METER CHARGE (10,622) $ (13,221) $ 10,500 $ Total Revenue ---------> (4,301,187) $ (4,104,052) $ 4,326,019 $ Expenditure Budget Details
4115 4301 PLANNING SALARIES 3,278 $ - $
4115 4303 PLANNING FICA/MEDICARE 251 $ - $
WATER OPERATING FUND (FUND 02 ): PROPOSED BUDGET DETAILS 1 of 5

Page 55 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
WATER OPERATING FUND (FUND 02 ): PROPOSED BUDGET DETAILS 4123 4301 PARK MAINT. SALARIES - $ - $
4123 4303 PARK MAINT. FICA/MEDICARE - $ - $
4131 4301 WATER DISTRIB. SALARIES 276,919 $ 312,873 $ 234,920 $ 4131 4302 WATER DISTRIB. OVERTIME PAY 19,534 $ 16,920 $ 17,000 $ 4131 4303 WATER DISTRIB. FICA/MEDICARE 23,149 $ 26,756 $ 17,971 $ 4131 4308 WATER DISTRIB. PART TIME WAGES - $ - $
4131 4309 WATER DISTRIB. SPECIAL PAY 16,426 $ 19,962 $ 4,176 $ 4131 4310 WATER DISTRIB. PERS 77,609 $ 82,181 $ 24,561 $ 4131 4311 WATER DISTRIB. MEDICAL/DENTAL 53,970 $ 87,169 $ 64,812 $ 4131 4312 WATER DISTRIB. WORKER'S COMP 10,759 $ 18,537 $ 12,000 $ 4131 4313 WATER DISTRIB. OTHER BENEFITS 4,966 $ 1,253 $ 830 $ 4131 4314 WATER DISTRIB. SHARE SAVINGS 2,610 $ - $ 480 $ 4131 4316 WATER DISTRIB. EMPLR PD 401(a) - $ - $ - $
4131 4401 WATER DISTRIB. MATERIAL/SUPPLY 9,862 $ 17,094 $ 18,803 $ 4131 4402 WATER DISTRIB. CONTRACT 17,959 $ 70,861 $ 71,593 $ 4131 4403 WATER DISTRIB. UTILITIES 2,053 $ 715 $ 2,000 $ 4131 4404 WATER DISTRIB. REPAIRS & MAINT 43,944 $ 25,000 $ 25,000 $ 4131 4405 WATER DISTRIB. TRAINING/TRAVEL 781 $ 1,650 $ 2,970 $ 4131 4408 WATER DISTRIB. UNIFORM ALLOW 1,446 $ 3,740 $ 4,114 $ 4131 4410 WATER DISTRIB. ADVERTISING - $ - $
4131 4415 WATER DISTRIB. MAILING/COPYING - $ 220 $ 220 $ 4131 4417 WATER DISTRIB. FUEL & OIL 2,894 $ 1,700 $ 3,100 $ 4131 4422 WATER DISTRIB. PENSION EXP 9,072 $ 55,000 $ 59,950 $ 4131 4424 WATER DISTRIB. HEALTH - $ 2,530 $ 2,530 $
4131 4428 WATER DISTRIB. METERS - $ 5,500 $ 6,050 $
4131 4430 WATER DISTRIB. DUES & SUB. - $ 132 $ - $
4131 4434 WATER DISTRIB. VEHICLES R&M 4,818 $ 2,000 $ 2,200 $ 4131 4456 WATER DISTRIB. BAD DEBT EXP - $ 250 $ 250 $
4131 4505 WATER DISTRIB. DEPRECIATION 358,053 $ 345,000 $ 345,000 $ 4131 4510 WATER DISTRIB. EQUIP FUND RENT 12,410 $ 26,597 $ 17,800 $ 4131 4650 WATER DISTRIB. D.H. TRAINING - $ 1,155 $
4131 4820 WATER DISTRIB. VEHICLES & R.S. - $ 21,667 $ 20,000 $ 2 of 5

Page 56 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
WATER OPERATING FUND (FUND 02 ): PROPOSED BUDGET DETAILS 4131 4821 WATER DISTRIB. MISC FIELD EQUP - $ 75,000 $ 20,000 $ 4132 4301 WATER TREATMENT SALARIES 318,338 $ 381,325 $ 358,269 $ 4132 4302 WATER TREATMENT OVERTIME PAY 21,667 $ 18,947 $ 20,000 $ 4132 4303 WATER TREATMENT FICA/MEDICARE 26,747 $ 32,646 $ 27,408 $ 4132 4309 WATER TREATMENT SPECIAL PAY 24,073 $ 26,469 $ 7,123 $ 4132 4310 WATER TREATMENT PERS 74,859 $ 81,318 $ 32,822 $ 4132 4311 WATER TREATMENT MEDICAL/DENTAL 55,919 $ 67,637 $ 57,852 $ 4132 4312 WATER TREATMENT WORKER'S COMP 12,640 $ 22,617 $ 15,500 $ 4132 4313 WATER TREATMENT OTHER BENEFITS 5,399 $ 1,457 $ 1,206 $ 4132 4314 WATER TREATMENT SHARE SAVINGS 765 $ - $ 720 $ 4132 4316 WATER TREATMENT EMPLR PD 401(a) - $ - $ - $
4132 4401 WATER TREATMENT MATERIAL/SUPPLY 99,168 $ 123,388 $ 135,727 $ 4132 4402 WATER TREATMENT CONTRACT 90,203 $ 73,142 $ 195,000 $ 4132 4403 WATER TREATMENT UTILITIES 136,899 $ 112,052 $ 150,000 $ 4132 4404 WATER TREATMENT REPAIRS & MAINT 19,372 $ 29,000 $ 20,000 $ 4132 4405 WATER TREATMENT TRAINING/TRAVEL 1,529 $ 2,750 $ 3,298 $ 4132 4408 WATER TREATMENT UNIFORM ALLOW 1,908 $ 2,530 $ 3,550 $ 4132 4410 WATER TREATMENT ADVERTISING 645 $ - $
4132 4413 WATER TREATMENT TAX & LICENSE 2,635 $ 3,300 $ 3,800 $ 4132 4415 WATER TREATMENT MAILING/COPYING 2,684 $ 5,500 $ 6,800 $ 4132 4417 WATER TREATMENT FUEL & OIL 4,325 $ 5,500 $ 6,050 $ 4132 4422 WATER TREATMENT PENSION EXP 8,750 $ 65,000 $ 70,850 $ 4132 4424 WATER TREATMENT HEALTH - $ 770 $ 847 $
4132 4430 WATER TREATMENT DUES & SUB. 316 $ 769 $ 687 $ 4132 4431 WATER TREATMENT FEES 39,646 $ 36,837 $ 40,505 $ 4132 4432 WATER TREATMENT LEASE PMTS. 27,197 $ 29,423 $ 29,423 $ 4132 4434 WATER TREATMENT VEHICLES R&M 5,571 $ 4,400 $ 4,840 $ 4132 4439 WATER TREATMENT CENTRAL SERVICE 82,500 $ 82,500 $ 224,400 $ 4132 4503 WATER TREATMENT WATER/SEWER EXP 1,562,885 $ 1,538,353 $ 2,038,500 $ 4132 4505 WATER TREATMENT DEPRECIATION 309,063 $ 295,000 $ 295,000 $ 4132 4510 WATER TREATMENT EQUIP FUND RENT 54,739 $ 100,366 $ 84,300 $ 4132 4650 WATER TREATMENT D.H. TRAINING - $ 248 $ - $
3 of 5

Page 57 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
WATER OPERATING FUND (FUND 02 ): PROPOSED BUDGET DETAILS 4132 4820 REPLACE 5 LEASED TRUCKS 1/2 24,000 $
4132 4823 WATER TREATMENT COMPUTER EQUIP - $ 13,000 $ 11,500 $ 4135 4301 WTR CONSERVATN SALARIES 49,860 $ 83,608 $ 58,837 $ 4135 4302 WTR CONSERVATN OVERTIME PAY 130 $ - $
4135 4303 WTR CONSERVATN FICA/MEDICARE 5,173 $ 1,982 $ 4,501 $ 4135 4308 WTR CONSERVATN PART TIME WAGES 18,613 $ 25,911 $ 25,000 $ 4135 4309 WTR CONSERVATN SPECIAL PAY - $ - $ - $
4135 4310 WTR CONSERVATN PERS 3,774 $ 10,684 $ 4,519 $
4135 4311 WTR CONSERVATN MEDICAL/DENTAL 9,778 $ 17,000 $ 10,096 $ 4135 4312 WTR CONSERVATN WORKER'S COMP - $ 1,373 $ 1,400 $ 4135 4313 WTR CONSERVATN OTHER BENEFITS 246 $ 54 $ 254 $ 4135 4401 WTR CONSERVATN MATERIAL/SUPPLY 14,143 $ 20,000 $ 22,000 $ 4135 4402 WTR CONSERVATN CONTRACT 125 $ 1,200 $ 1,200 $ 4135 4404 WTR CONSERVATN REPAIRS & MAINT - $ - $
4135 4405 WTR CONSERVATN TRAINING/TRAVEL 30 $ 2,000 $ 2,000 $ 4135 4410 WTR CONSERVATN ADVERTISING 2,003 $ 4,200 $ 5,000 $ 4135 4415 WTR CONSERVATN MAILING/COPYING - $ 550 $ 550 $ 4135 4422 WTR CONSERVATN PENSION EXP 442 $ - $ 500 $
4135 4808 WTR CONSERVATN PROMOTION 8,447 $ 22,000 $ 22,000 $ 4135 4822 WTR CONSERVATN MISC OFFICE EQP 868 $ - $
4141 4301 SEWER COLLECT SALARIES - $ - $
4141 4303 SEWER COLLECT FICA/MEDICARE - $ - $
4141 4402 SEWER COLLECT CONTRACT 71 $ - $
4142 4301 SEWER TREATMENT SALARIES - $ - $
4142 4303 SEWER TREATMENT FICA/MEDICARE - $ - $
4142 4310 SEWER TREATMENT PERS - $ - $
4172 4301 Personnel Svcs SALARIES - $ - $
4172 4303 Personnel Svcs FICA/MEDICARE - $ - $
4172 4310 Personnel Svcs PERS - $ - $
4176 4301 Econ Dev/Plan SALARIES - $ - $
4176 4303 Econ Dev/Plan FICA/MEDICARE - $ - $
4430 4402 DEBT ISSUES CONTRACT 3,361 $ 5,000 $ 5,000 $
4 of 5

Page 58 of 71 ends

Account Number Description
Acutal Fiscal
Year 2021-
22 Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
WATER OPERATING FUND (FUND 02 ): PROPOSED BUDGET DETAILS 4430 4501 DEBT ISSUES D/S - PRINCIPAL - $ 180,000 $ 180,000 $ 4430 4502 DEBT ISSUES D/S - INTEREST 125,665 $ 119,481 $ 119,481 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT 758,121 $ 315,093 $ 400,000 $ 5536 4915 BRANNAN STREET 3,575 $ - $
5648 4402 CDBG CV UTILITY CONTRACT - $ - $
Total Expenses ---------> 4,947,628 $ 5,187,842 $ 5,710,645 $ 5 of 5

Page 59 of 71 ends

Account Number Description
Acutal
Fiscal Year
2021-22
Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
Revenue Budget Details
3282 Reimb for Misc City Services (27,054) $ (35,131) $ 5,000 $ 3289 OTHER REVENUE (929) $ (8,000) $ 1,000 $
3501 SINGLE RESIDENT (1,240,991) $ (1,249,768) $ 1,251,000 $ 3502 WASTEWATER CAPACITY ALLOCATION (55,999) $ (57,581) $ 56,000 $ 3503 MULTI RESIDENT (597,233) $ (605,633) $ 606,000 $
3505 MOBILE HOMES (346,853) $ (351,371) $ 352,000 $
3510 TRANSIENT GEN. (798,608) $ (657,251) $ 801,000 $
3512 SPAS (253,460) $ (229,516) $ 254,000 $
3513 SPA GEO MEASURED GROUNDWATER (3,812) $ - $
3514 CAMPGROUNDS (28,564) $ (25,947) $ 28,000 $
3516 BED & BREAKFAST (50,200) $ (45,556) $ 50,100 $
3520 COMMERCIAL GEN. (122,286) $ (113,302) $ 124,000 $
3522 RESTAURANTS (227,671) $ (205,781) $ 229,000 $
3524 LAUNDRIES (20,887) $ (18,609) $ 22,000 $
3526 PUBLIC BLDG. (25,256) $ (27,622) $ 27,000 $
3528 MEDICAL CARE (9,350) $ (9,526) $ 10,500 $
3540 IND. GENERAL (5,574) $ (5,357) $ 6,500 $
3542 BOTTLING WORKS (46,806) $ (52,817) $ 52,000 $
3543 SCHOOLS (75,901) $ (67,051) $ 76,000 $
3544 SERVICE STATIONS (4,282) $ (4,983) $ 4,200 $
Total Revenue ---------> (3,941,715) $ (3,770,802) $ 3,955,300 $ Expenditure Budget Details
4131 4301 WATER DISTRIB. SALARIES - $ - $
4131 4303 WATER DISTRIB. FICA/MEDICARE - $ - $
4131 4310 WATER DISTRIB. PERS - $ - $
4131 4402 WATER DISTRIB. CONTRACT 909 $ - $
4132 4301 WATER TREATMENT SALARIES - $ - $
4132 4303 WATER TREATMENT FICA/MEDICARE - $ - $
4132 4401 WATER TREATMENT MATERIAL/SUPPLY - $ - $
4132 4402 WATER TREATMENT CONTRACT 909 $ - $
4132 4404 WATER TREATMENT REPAIRS & MAINT 2,578 $ - $
SEWER OPERATING FUND (FUND 03 ): PROPOSED BUDGET DETAILS 1 of 4

Page 60 of 71 ends

Account Number Description
Acutal
Fiscal Year
2021-22
Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
SEWER OPERATING FUND (FUND 03 ): PROPOSED BUDGET DETAILS 4141 4301 SEWER COLLECT SALARIES 267,576 $ 296,762 $ 169,298 $ 4141 4302 SEWER COLLECT OVERTIME PAY 12,436 $ 11,380 $ 12,000 $ 4141 4303 SEWER COLLECT FICA/MEDICARE 21,369 $ 24,786 $ 12,951 $ 4141 4308 SEWER COLLECT PART TIME WAGES - $ - $
4141 4309 SEWER COLLECT SPECIAL PAY 13,030 $ 15,852 $ 2,378 $ 4141 4310 SEWER COLLECT PERS 77,202 $ 81,202 $ 16,943 $ 4141 4311 SEWER COLLECT MEDICAL/DENTAL 46,400 $ 53,526 $ 42,371 $ 4141 4312 SEWER COLLECT WORKER'S COMP 9,759 $ 17,172 $ 11,200 $ 4141 4313 SEWER COLLECT OTHER BENEFITS 4,076 $ 1,149 $ 576 $ 4141 4314 SEWER COLLECT SHARE SAVINGS 2,190 $ - $ 480 $ 4141 4316 SEWER COLLECT EMPLR PD 401(a) - $ - $ - $
4141 4401 SEWER COLLECT MATERIAL/SUPPLY 4,019 $ 6,000 $ 6,000 $ 4141 4402 SEWER COLLECT CONTRACT 15,344 $ 55,977 $ 75,171 $ 4141 4403 SEWER COLLECT UTILITIES 11,545 $ 11,000 $ 20,000 $ 4141 4404 SEWER COLLECT REPAIRS & MAINT 6,798 $ 25,000 $ 27,000 $ 4141 4405 SEWER COLLECT TRAINING/TRAVEL - $ 880 $ 1,330 $ 4141 4408 SEWER COLLECT UNIFORM ALLOW 1,203 $ 4,070 $ 3,000 $ 4141 4410 SEWER COLLECT ADVERTISING - $ - $
4141 4415 SEWER COLLECT MAILING/COPYING 117 $ 55 $ 85 $ 4141 4417 SEWER COLLECT FUEL & OIL 7,468 $ 7,365 $ 7,700 $ 4141 4422 SEWER COLLECT PENSION EXP 9,024 $ 70,000 $ 76,300 $ 4141 4424 SEWER COLLECT HEALTH - $ 1,144 $ 1,144 $
4141 4430 SEWER COLLECT DUES & SUB. - $ 132 $ - $
4141 4431 SEWER COLLECT FEES 4,457 $ 8,185 $ 8,185 $
4141 4434 SEWER COLLECT VEHICLES R&M 6,264 $ 4,000 $ 4,000 $ 4141 4505 SEWER COLLECT DEPRECIATION 273,119 $ 250,000 $ 273,000 $ 4141 4510 SEWER COLLECT EQUIP FUND RENT 14,797 $ 25,420 $ 26,600 $ 4141 4650 SEWER COLLECT D.H. TRAINING - $ 330 $ - $
4141 4820 SEWER COLLECT VEHICLES & R.S. - $ 21,666 $ 20,000 $ 4141 4821 SEWER COLLECT MISC FIELD EQUP (0) $ 123,333 $ 45,000 $ 4141 4823 SEWER COLLECT COMPUTER EQUIP - $ 13,000 $ 11,500 $ 4142 4301 SEWER TREATMENT SALARIES 463,676 $ 567,470 $ 577,535 $ 2 of 4

Page 61 of 71 ends

Account Number Description
Acutal
Fiscal Year
2021-22
Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
SEWER OPERATING FUND (FUND 03 ): PROPOSED BUDGET DETAILS 4142 4302 SEWER TREATMENT OVERTIME PAY 25,968 $ 30,050 $ 31,000 $ 4142 4303 SEWER TREATMENT FICA/MEDICARE 39,228 $ 48,885 $ 44,181 $ 4142 4309 SEWER TREATMENT SPECIAL PAY 37,973 $ 41,495 $ 10,938 $ 4142 4310 SEWER TREATMENT PERS 109,636 $ 120,118 $ 52,611 $ 4142 4311 SEWER TREATMENT MEDICAL/DENTAL 64,547 $ 91,751 $ 102,762 $ 4142 4312 SEWER TREATMENT WORKER'S COMP 17,945 $ 33,868 $ 20,100 $ 4142 4313 SEWER TREATMENT OTHER BENEFITS 6,809 $ 2,230 $ 2,262 $ 4142 4314 SEWER TREATMENT SHARE SAVINGS 765 $ - $ 720 $ 4142 4316 SEWER TREATMENT EMPLR PD 401(a) - $ - $ - $
4142 4401 SEWER TREATMENT MATERIAL/SUPPLY 153,117 $ 150,000 $ 150,000 $ 4142 4402 SEWER TREATMENT CONTRACT 175,114 $ 279,133 $ 246,394 $ 4142 4403 SEWER TREATMENT UTILITIES 150,963 $ 149,600 $ 250,000 $ 4142 4404 SEWER TREATMENT REPAIRS & MAINT 70,942 $ 49,500 $ 54,450 $ 4142 4405 SEWER TREATMENT TRAINING/TRAVEL 2,576 $ 3,905 $ 5,296 $ 4142 4408 SEWER TREATMENT UNIFORM ALLOW 3,096 $ 5,280 $ 5,808 $ 4142 4410 SEWER TREATMENT ADVERTISING - $ 165 $ 400 $
4142 4415 SEWER TREATMENT MAILING/COPYING 2,684 $ 4,620 $ 7,500 $ 4142 4417 SEWER TREATMENT FUEL & OIL 16,216 $ 11,358 $ 17,000 $ 4142 4422 SEWER TREATMENT PENSION EXP 12,816 $ 85,000 $ 4142 4424 SEWER TREATMENT HEALTH 402 $ 2,750 $ 3,025 $
4142 4430 SEWER TREATMENT DUES & SUB. 316 $ 1,015 $ 1,106 $ 4142 4431 SEWER TREATMENT FEES 31,210 $ 38,500 $ 42,981 $ 4142 4432 SEWER TREATMENT LEASE PMTS. 27,295 $ 28,700 $ 28,700 $ 4142 4434 SEWER TREATMENT VEHICLES R&M 7,103 $ 8,250 $ 9,075 $ 4142 4439 SEWER TREATMENT CENTRAL SERVICE 82,500 $ 82,500 $ 115,600 $ 4142 4440 SEWER TREATMENT LAB TESTING 31,963 $ 60,500 $ 4142 4450 SEWER TREATMENT LEGAL AIDE SENI - $ 1,100 $
4142 4503 SEWER TREATMENT WATER/SEWER EXP 864 $ 770 $ 1,756 $ 4142 4505 SEWER TREATMENT DEPRECIATION 710,838 $ 765,000 $ 725,000 $ 4142 4510 SEWER TREATMENT EQUIP FUND RENT 37,065 $ 69,343 $ 45,000 $ 4142 4822 SEWER TREATMENT MISC OFFICE EQP 700 $ - $
4142 4820 REPLACE 5 LEASED TRUCKS 1/2 24,000 $
3 of 4

Page 62 of 71 ends

Account Number Description
Acutal
Fiscal Year
2021-22
Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
SEWER OPERATING FUND (FUND 03 ): PROPOSED BUDGET DETAILS 4142 4821 JOHN DEERE TRACTOR 5090E **PRIORITY** 65,000 $ 4170 4301 Risk Mgmt SALARIES - $ - $
4170 4303 Risk Mgmt FICA/MEDICARE - $ - $
4172 4301 Personnel Svcs SALARIES - $ - $
4172 4303 Personnel Svcs FICA/MEDICARE - $ - $
4430 4402 DEBT ISSUES CONTRACT 31,276 $ 20,000 $ 20,000 $ 4430 4501 DEBT ISSUES D/S - PRINCIPAL - $ 640,383 $ 640,383 $ 4430 4502 DEBT ISSUES D/S - INTEREST 152,021 $ 142,238 $ 142,238 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT - $ 500,000 $ 500,000 $ Total Expenses ---------> 3,280,211 $ 5,164,863 $ 4,817,034 $ 4 of 4

Page 63 of 71 ends

Account Number Description
Acutal
Fiscal Year
2021-22
Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24
FUND #: 11 Name: ASSET FORFEIT
3251 INVESTMENT EARNINGS (41) $ (25) $
Total Revenue ---------> (41) $ (25) $
4116 4401 POLICE SERVICES MATERIAL/SUPPLY 2,517 $ 2,000 $ 2,500 $ 4116 4404 POLICE SERVICES REPAIRS & MAINT - $ 2,000 $ 2,500 $ Total Expenses ---------> 2,517 $ 4,000 $ 5,000 $
FUND #: 12 Name: WATER CIP
3230 Other Grants (2,066) $ (1,719,303) $
3230 0001 CONN CREEK WATER LINE (58,589) $ - $
3230 0002 Dunaweal Station (19,250) $ - $
3251 INVESTMENT EARNINGS (7,755) $ - $
3269 IMPACT FEE (ONE TIME) (4,678) $ (350,000) $ 100,000 $ 3299 TRANSFERS IN (41,716) $ (315,093) $ 400,000 $
Total Revenue ---------> (134,054) $ (2,384,396) $ 500,000 $ 4131 5227 WATER DISTRIB. KIMBALL WTRMAIN 574 $ - $
4430 4501 DEBT ISSUES D/S - PRINCIPAL - $ 71,000 $ 71,000 $ 4430 4502 DEBT ISSUES D/S - INTEREST 65,409 $ 63,659 $ 63,659 $ 4970 4820 EQUIP MNTC/REPL VEHICLES & R.S. - $ - $
5426 4915 KIMBALL BY PASS - $ 50,000 $ - $
5476 4915 Auto Mtr Read 8,083 $ 80,000 $ 80,000 $
5490 4915 Repl Wtr Mains - $ 650,000 $ 500,000 $
5513 4915 VALVE DEMO INST 10,000 $ - $ - $
5551 4915 THM REMOVAL CON 6,950 $ 52,000 $
5574 4915 THM/HAA5 - $ 150,000 $ 50,000 $
5575 4915 GEN & TRANSFER - $ 656,233 $ 742,591 $
5577 4915 POPE ST GEN - $ 246,644 $ 279,102 $
5586 4915 RELOCATE D BOOS - $ 1,264,000 $ 20,000 $
5607 4915 DISADV SALARY S 20,754 $ - $
5627 4915 PORTABLE GEN 260 $ 58,860 $ 133,346 $
5631 4905-4915 RAISE UTILITY IRON ON HWY 29 20,000 $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
1 of 9

Page 64 of 71 ends

Account Number Description
Acutal
Fiscal Year
2021-22
Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
5633 4905-4915 KIMBALL DAM RAISE 5,000 $
5631 4905-4915 BRANNAN STREET WATER MAIN LOOP 40,000 $
5631 4905-4915 CARPORT COVER AT CORP YARD 1/3 75,000 $
5631 4905-4915 MASTER SERVICES AGREEMENT 100,000 $
5634 4915 CLEAN UP BRUSH 3,586 $ - $ 15,000 $
6000 4915 WATER PLT IMP - $ 22,000 $ 30,690 $
Total Expenses ---------> 115,617 $ 3,364,396 $ 2,225,388 $ FUND #: 13 Name: SEWER CIP
3230 Other Grants (4,160) $ (1,767,128) $
3251 INVESTMENT EARNINGS (4,728) $ - $
3269 IMPACT FEE (ONE TIME) (528,739) $ (600,000) $ 100,000 $ 3299 TRANSFERS IN (21,600) $ (1,200,000) $ 500,000 $
Total Revenue ---------> (559,227) $ (3,567,128) $ 600,000 $ 5452 4915 Sewer Laterals - $ 5,000 $ 5,000 $
5478 4915 Rancho de Lift - $ 125,000 $ 75,000 $
5533 4915 GEOTHERMAL - $ 5,000 $ 5,000 $
5540 4905 RIVERSIDE POND - $ 500,000 $ 3,120,000 $
5553 4915 RAISE NBA BOXES - $ - $
5555 4915 SEWER MAIN REPL - $ 500,000 $ 550,000 $
5572 4915 GENERATOR UPG - $ 804,940 $ 910,868 $
5609 4915 PLANT REPAIRS - $ 1,193,000 $ 113,000 $
5627 4915 PORTABLE GEN - $ 117,897 $
5629 4915 SWR MAIN REIMB - $ 150,000 $ 600,000 $
5631 4915 RAISE UT HWY 29 - $ 32,000 $ 12,000 $
5635 4915 HAWK SIGNAL 21,600 $ - $
NEW 4905-4915 EQUALIZATION BASIN LINER 700,000 $
NEW 4905-4915 MASTER SERVICES AGREEMENT 100,000 $
NEW 4905-4915 PORTABLE GEN 1/3 66,673 $
NEW 4905-4915 CARPORT COVER AT CORP YARD 1/3 75,000 $
Total Expenses ---------> 21,600 $ 3,432,837 $ 6,332,541 $ 2 of 9

Page 65 of 71 ends

Account Number Description
Acutal
Fiscal Year
2021-22
Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
FUND #: 15 Name: EQUIPMENT REPL
3230 Other Grants (20,557) $ - $
3251 INVESTMENT EARNINGS (838) $ - $
3281 SALE OF PROPERTY (34,660) $ - $
3289 OTHER REVENUE (374) $ - $
3299 TRANSFERS IN (84,370) $ (1,289,172) $
3301 Equip Replacement Charges (8,974) $ (5,000) $
3302 Equip Mntc & Oper Charges (214,599) $ (423,092) $ 371,670 $ 3303 Computer System Charges (46,090) $ 133,608 $
Total Revenue ---------> (410,461) $ (1,583,656) $ 371,670 $ 4115 4404 PLANNING REPAIRS & MAINT 1,245 $ - $
4116 4404 POLICE SERVICES REPAIRS & MAINT 15,417 $ - $
4121 4404 PUBLIC WORK ADM REPAIRS & MAINT 148 $ - $
4122 4404 STREETS REPAIRS & MAINT 18,822 $ - $
4123 4404 PARK MAINT. REPAIRS & MAINT 5,848 $ - $
4125 4404 BUILDING DEPT. REPAIRS & MAINT - $ - $
4127 4404 BUILDING MAINT. REPAIRS & MAINT 1,805 $ - $
4950 4820 LAND ACQUISITN VEHICLES & R.S. (57,564) $ - $ 4970 4401 EQUIP MNTC/REPL MATERIAL/SUPPLY 1,333 $ 1,000 $ 4970 4404 EQUIP MNTC/REPL REPAIRS & MAINT - $ 60,000 $ 75,000 $ 4970 4429 EQUIP MNTC/REPL TELEPHONE 76,619 $ 80,000 $ 85,000 $ 4970 4432 EQUIP MNTC/REPL LEASE PMTS. 33,265 $ 34,000 $ 34,000 $ 4970 4505 EQUIP MNTC/REPL DEPRECIATION 137,215 $ 130,000 $ 130,000 $ 4970 4820 EQUIP MNTC/REPL VEHICLES & R.S. 114,228 $ 211,667 $ 4970 4821 EQUIP MNTC/REPL MISC FIELD EQUP 159,350 $ 118,667 $ 4970 4822 EQUIP MNTC/REPL MISC OFFICE EQP 821 $ 1,500 $ 4970 4823 EQUIP MNTC/REPL COMPUTER EQUIP 154 $ - $
4975 4401 COMPUTER SYSTEM MATERIAL/SUPPLY 19 $ 1,000 $
4975 4402 COMPUTER SYSTEM CONTRACT 168,163 $ 184,875 $ 200,000 $ 4975 4405 COMPUTER SYSTEM TRAINING/TRAVEL - $ - $
4975 4432 COMPUTER SYSTEM LEASE PMTS. 2,765 $ - $
4975 4505 COMPUTER SYSTEM DEPRECIATION - $ 30,000 $ 30,000 $ 3 of 9

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Account Number Description
Acutal
Fiscal Year
2021-22
Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
4975 4820 COMPUTER SYSTEM VEHICLES & R.S. (56,664) $ - $ 4975 4821 COMPUTER SYSTEM MISC FIELD EQUP 25,107 $ - $
4975 4823 COMPUTER SYSTEM COMPUTER EQUIP 126,942 $ 277,505 $ 200,000 $ Total Expenses ---------> 775,039 $ 1,130,214 $ 754,000 $ FUND #: 21 Name: STATE GAS TAX
3233 GAS TAX 2106 (21,705) $ (18,782) $ 22,000 $
3234 GAS TAX 2107 (34,474) $ (38,889) $ 35,000 $
3235 GAS TAX 2107.5 (2,000) $ (2,000) $ 2,000 $
3251 INVESTMENT EARNINGS (7) $ (30) $
3253 GAS TAX 2105 (27,173) $ (30,578) $ 28,000 $
3271 GAS TAX-HUT 2103 (42,181) $ (41,624) $ 43,000 $
3282 Reimb for Misc City Services - $ (3,600) $
Total Revenue ---------> (127,540) $ (135,503) $ 130,000 $ 4451 4403 STREET LIGHTING UTILITIES 30,257 $ 37,500 $ 40,000 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT 95,000 $ 95,000 $ 90,000 $ Total Expenses ---------> 125,257 $ 132,500 $ 130,000 $ FUND #: 22 Name: RMRA FUND
3251 INVESTMENT EARNINGS (664) $ - $
3274 RMRA (115,665) $ (110,000) $ 116,000 $
Total Revenue ---------> (116,328) $ (110,000) $ 116,000 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT 28,415 $ 110,000 $ 116,000 $ Total Expenses ---------> 28,415 $ 110,000 $ 116,000 $
FUND #: 23 Name: MEASURE A
3251 INVESTMENT EARNINGS (1,639) $ - $
3299 TRANSFERS IN (758,121) $ - $
Total Revenue ---------> (759,760) $ - $ - $
4700 4799 FUND TRANSFERS TRANSFERS OUT 41,716 $ - $
Total Expenses ---------> 41,716 $ - $ - $
4 of 9

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Account Number Description
Acutal
Fiscal Year
2021-22
Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
FUND #: 24 Name: MEASURE T
3230 Other Grants (535,975) $ (550,000) $ 600,000 $
3251 INVESTMENT EARNINGS (3,555) $ - $ 3,500 $
Total Revenue ---------> (539,529) $ (550,000) $ 603,500 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT - $ 590,000 $ 603,500 $ Total Expenses ---------> - $ 590,000 $ 603,500 $
FUND #: 25 Name: TDA
3230 Other Grants (351,616) $ - $ 360,000 $
3230 0001 CONN CREEK WATER LINE (157,050) $ - $
3299 TRANSFERS IN (232,192) $ - $
Total Revenue ---------> (740,858) $ - $ 360,000 $
4700 4799 FUND TRANSFERS TRANSFERS OUT 6,560 $ - $
5536 4915 BRANNAN STREET 7,510 $ - $ 360,000 $
5537 4915 FTHL PETRIFIED 516,305 $ - $
5560 4915 PIONEER BRIDGE 258,974 $ - $
5601 4905 AT&T RIVERSIDE 144,877 $ - $
5601 4915 AT&T RIVERSIDE 7,746 $ - $
Total Expenses ---------> 941,972 $ - $ 360,000 $
FUND #: 27 Name: MH Park Program
3215 DEVELOPER FEES - $ (200) $
3251 INVESTMENT EARNINGS (200) $ - $
3270 MOBILEHOME OPERATE PERMIT FEE (7,940) $ (8,000) $ 7,900 $ 3282 Reimb for Misc City Services (9,980) $ (10,600) $ 10,000 $ 3289 OTHER REVENUE (5,550) $ (5,500) $ 5,500 $
Total Revenue ---------> (23,670) $ (24,300) $ 23,400 $ 4610 4402 MH Rent Stable CONTRACT - $ 5,550 $ 6,000 $
4610 4415 MH Rent Stable MAILING/COPYING - $ 275 $ 300 $ 4610 4431 MH Rent Stable FEES 6,897 $ 6,825 $ 7,000 $
4700 4799 FUND TRANSFERS TRANSFERS OUT 8,110 $ 8,110 $ 10,100 $ Total Expenses ---------> 15,007 $ 20,760 $ 23,400 $
5 of 9

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Account Number Description
Acutal
Fiscal Year
2021-22
Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
FUND #: 30 Name: DEBT SERVICE
3299 TRANSFERS IN (373,902) $ (373,902) $ 374,000 $
Total Revenue ---------> (373,902) $ (373,902) $ 374,000 $ 4430 4501 DEBT ISSUES D/S - PRINCIPAL 321,400 $ - $ 322,000 $ 4430 4502 DEBT ISSUES D/S - INTEREST 52,502 $ - $ 52,000 $ Total Expenses ---------> 373,902 $ - $ 374,000 $
FUND #: 33 Name: SILV PLACE LMD
3251 INVESTMENT EARNINGS (14) $ - $
3399 SPECIAL ASSESSMENTS (1,000) $ (1,000) $ 1,000 $
Total Revenue ---------> (1,014) $ (1,000) $ 1,000 $
4167 4402 SILVERADO LMD CONTRACT 50 $ 1,203 $ 1,000 $
4167 4431 SILVERADO LMD FEES - $ 50 $
Total Expenses ---------> 50 $ 1,253 $ 1,000 $
FUND #: 35 Name: PALISADES LMD
3251 INVESTMENT EARNINGS (5) $ - $
3399 SPECIAL ASSESSMENTS (1,505) $ (1,550) $ 1,550 $
Total Revenue ---------> (1,510) $ (1,550) $ 1,550 $
4168 4402 PALISADES LMD CONTRACT 3,610 $ 1,700 $ 3,700 $ 4168 4403 PALISADES LMD UTILITIES 1,435 $ 1,100 $ 1,430 $ 4168 4431 PALISADES LMD FEES - $ 56 $
Total Expenses ---------> 5,045 $ 2,856 $ 5,130 $
FUND #: 41 Name: POLICE GRANTS
3225 State Grants (8,484) $ (8,440) $
3251 INVESTMENT EARNINGS (707) $ - $
3358 COPS GRANT (100,000) $ (100,000) $ 100,000 $
Total Revenue ---------> (109,191) $ (108,440) $ 100,000 $ 4659 4433 STATE COPS GRNT COPS Expenses 452 $ 17,440 $
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Account Number Description
Acutal
Fiscal Year
2021-22
Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
4700 4799 FUND TRANSFERS TRANSFERS OUT 125,000 $ 206,000 $ 100,000 $ Total Expenses ---------> 125,452 $ 223,440 $ 100,000 $ FUND #: 44 Name: CDBG REVOLVING
3225 State Grants - $ - $
3251 INVESTMENT EARNINGS - $ (1,000) $
3289 OTHER REVENUE - $ (30,000) $
3940 PROCEEDS OF LONG-TERM NOTE (58,475) $ - $ 80,000 $ Total Revenue ---------> (58,475) $ (31,000) $ 80,000 $ 4615 4402 Low Inc Housing CONTRACT 101,689 $ 31,000 $ 50,000 $ 4616 4402 HOME Palisades CONTRACT 29,919 $ - $ 30,000 $ Total Expenses ---------> 131,608 $ 31,000 $ 80,000 $
FUND #: 48 Name: CITY ADMIN
3251 INVESTMENT EARNINGS (263) $ - $
3269 IMPACT FEE (ONE TIME) (46,152) $ - $ 5,000 $
Total Revenue ---------> (46,415) $ - $ 5,000 $
4700 4799 FUND TRANSFERS TRANSFERS OUT - $ 180,000 $
Total Expenses ---------> - $ 180,000 $ - $
FUND #: 49 Name: FIRE
3251 INVESTMENT EARNINGS (289) $ (75) $
3269 IMPACT FEE (ONE TIME) (80,754) $ (150,000) $ 5,000 $ Total Revenue ---------> (81,043) $ (150,075) $ 5,000 $ FUND #: 50 Name: POLICE
3251 INVESTMENT EARNINGS (287) $ (100) $
3269 IMPACT FEE (ONE TIME) (50,819) $ (70,000) $ 5,000 $ Total Revenue ---------> (51,106) $ (70,100) $ 5,000 $
4700 4799 FUND TRANSFERS TRANSFERS OUT - $ 100,000 $
Total Expenses ---------> - $ 100,000 $ - $
7 of 9

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Account Number Description
Acutal
Fiscal Year
2021-22
Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
FUND #: 55 Name: PARKING FEE
3251 INVESTMENT EARNINGS (302) $ (150) $
3261 OTHER FILING FEES (11,867) $ (10,000) $ 1,000 $
Total Revenue ---------> (12,169) $ (10,150) $ 1,000 $
FUND #: 57 Name: TRANSPORTATION
3251 INVESTMENT EARNINGS (1,627) $ (2,000) $
3269 IMPACT FEE (ONE TIME) (99,316) $ (66,000) $ 5,000 $ Total Revenue ---------> (100,943) $ (68,000) $ 5,000 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT 96,879 $ 42,999 $ Total Expenses ---------> 96,879 $ 42,999 $ - $
FUND #: 66 Name: UNFUNDED ACCRUED LIABILITY
3299 TRANSFERS IN - $ - $ 1,068,613 $
4116 4422 POLICE SERVICES PENSION EXP (1,236,534) $ - $ 4119 4422 NON DEPARTMENTL RETIREE HEALTH EXP 52,604 $ - $ 434,293 $ 4119 4422 NON DEPARTMENTL PENSION EXP 52,604 $ - $ 634,320 $ Total Expenses ---------> (1,131,326) $ - $ 1,068,613 $ FUND #: 75 Name: HOME Grant
3251 INVESTMENT EARNINGS (207) $ - $
3940 PROCEEDS OF LONG-TERM NOTE (18,375) $ - $
4615 4402 Low Inc Housing CONTRACT 24,906 $ - $
Total Expenses ---------> 24,906 $ - $ - $
FUND #: 77 Name: QUALITY OF LIFE
3251 INVESTMENT EARNINGS (167) $ (500) $
3269 IMPACT FEE (ONE TIME) (88,187) $ (60,000) $ 5,000 $ 3289 OTHER REVENUE (10,116) $ - $
Total Revenue ---------> (98,469) $ (60,500) $ 5,000 $
4700 4799 FUND TRANSFERS TRANSFERS OUT 107,374 $ 110,000 $ Total Expenses ---------> 107,374 $ 110,000 $ - $
8 of 9

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Account Number Description
Acutal
Fiscal Year
2021-22
Working Budget
Fiscal Year
2022-23
Proposed Budget
Fiscal Year
2023-24

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
FUND #: 78 Name: INLIEU HOUSING
3204 TRANSIENT OCCUPANCY TAX (982,694) $ (786,000) $ 1,031,828 $ 3204 0001 TBID-TOURISM IMPV.DISTRICT 2,789 $ - $
3251 INVESTMENT EARNINGS (4,221) $ - $
3278 AFFORDABLE HOUSING (58,718) $ (20,000) $ 5,000 $
3289 OTHER REVENUE (195) $ (780) $
Total Revenue ---------> (1,043,038) $ (806,780) $ 1,036,828 $ FUND #: 87 Name: RECREA DONATION
3251 INVESTMENT EARNINGS (18) $ - $
3291 DONATIONS (903) $ (3,500) $
3291 0007 SPECIAL EVENTS (4,765) $ - $ 5,000 $
Total Revenue ---------> (5,686) $ (3,500) $ 5,000 $
4700 4799 FUND TRANSFERS TRANSFERS OUT 3,000 $ 6,000 $
Total Expenses ---------> 3,000 $ 6,000 $ - $
FUND #: TR Name: TREE MITIGATION
3251 INVESTMENT EARNINGS (364) $ - $
3289 OTHER REVENUE 651 $ (1,000) $ 3,000 $
Total Revenue ---------> 287 $ (1,000) $ 3,000 $
4700 4799 FUND TRANSFERS TRANSFERS OUT 10,000 $
Total Expenses ---------> - $ - $ 10,000 $
9 of 9

Page 72 of 71 ends

Calistoga City CouncilMay 9, 2023

Calistoga City Council
May 9, 2023