Agenda — Ceres City Council, June 18, 2024

AGENDA
AMENDMENT #1
Dated: June 11, 2024

NOTICE AND CALL OF A SPECIAL CITY COUNCIL MEETING

CITY OF CERES, CALIFORNIA

City Council Chambers, 2701 Fourth Street
Tuesday, June 18, 2024 at 9:00 a.m.

Mailing Address: Ceres City Hall, 2220 Magnolia Street, Ceres, CA 95307-3292 Phone: (209) 538-5700 Fax: (209) 538-5780

CALL TO ORDER

Mayor Lopez

ROLL CALL

Mayor: Javier Lopez
Vice Mayor: Bret Silveira (District 3)
Councilmembers: James Casey (District 1); Rosalinda L. Vierra (District 2); Daniel A.

Martinez (District 4)

PLEDGE OF ALLEGIANCE

Pledge of Allegiance led by Mayor Lopez.

Click this link to join the webinar:
https://us02web.zoom.us/j/83783381108?pwd=vlCekd72xvNSFRuOdMNCZ5Kb22i2fl.1

Webinar ID: 837 8338 1108; Passcode: 705326; or Dial: (669) 900-6833

PUBLIC COMMENTS VIA ZOOM HAVE BEEN SUSPENDED. PUBLIC COMMENT DURING THE MEETING MUST BE MADE IN-PERSON. MEMBERS OF THE PUBLIC MAY STILL VIEW THE MEETING VIA ZOOM.

REMOTE PUBLIC COMMENT IS ALSO AVAILABLE FOR THE CITY COUNCIL MEETING BY EMAILING THE CITY CLERK AT [email protected] BEFORE 7:00 AM THE DAY OF THE MEETING. INCLUDE THE AGENDA ITEM NUMBER OR PUBLIC COMMENT PERIOD IN THE SUBJECT LINE OF THE EMAIL. THE CLERK MAY READ WRITTEN COMMENTS INTO THE RECORD, IF SPECIFICALLY REQUESTED TO DO SO AT THE BEGINNING OF YOUR EMAIL. YOUR

WRITTEN COMMENT WILL BE DISTRIBUTED TO THE CITY COUNCIL AND KEPT ON FILE AS PART OF THE OFFICIAL RECORD OF THE COUNCIL MEETING.

*If you have any questions on how to attend virtually or are encountering difficulties connecting to the meeting, please contact the City Clerk at (209) 646-4812 or by email at [email protected].

AGENDA
Special City Council Meeting
June 18, 2024

Page 2 ends

CITIZEN COMMUNICATIONS to the Council on matters not included on the agenda (five minutes).

While the City Council welcomes and encourages participation in City Council meetings, adopted rules allow no more than five minutes (Resolution No. 2007-106). Members of the public interested in addressing the City Council during this Special Meeting may address the items which have been described in the notice of this Special Meeting in accordance with Government Code Section 54954.3(a).

PUBLIC HEARING

1. Resolution No. 202 4-XXX, Adopting the Annual Budget for the City of Ceres for Fiscal Year 2024/2025 Beginning July 1, 2024 and Ending June 30, 2025, and Approving Positions for Fiscal Year 2024/2025. (Esenwein)

Resolution No. 2024-XXX, Adopting the Appropriations Limitations for Fiscal Year 2024-2025. (Esenwein)

Resolution No. 2024 -XXX, Authorizing the Use of American Rescue Plan Act Funds to Balance the City General Fund Budget. (Esenwein)

*Edits made to the following attachments related to this item:
- Attachment B – Appropriations Limitations for FY 2024-2025 - Attachment D – Draft Municipal Budget for FY 2024-2025

CLOSED SESSION

2. Conference with Labor Negotiators, Cal Gov’t Code §54957.6(a) Agency Designated Representative: City Manager, Douglas D. Dunford and Human Resources Director, Delilah Vasquez
Employee Organization: Ceres Police Officers’ Association Employee Organization: First Line Supervisors/Confidential Bargaining Group Employee Organization: Laborers’ International Union of North America (LiUNA!) Employee Organization: Mid-Managers Bargaining Group
Employee Organization: Public Safety Managers

REPORT FROM CLOSED SESSION

ADJOURNMENT
The next regularly scheduled City Council Meeting will be held on June 24, 202 4 at 6:00 p.m. in the City Council Chambers located in the Community Center at 2701 Fourth Street, Ceres, CA

AGENDA
Special City Council Meeting
June 18, 2024

Page 3 ends

Council Agenda:

The City Council agenda is available for public review on the City’s website at www.ci.ceres.ca.us and posted at the time and places noted above.

Related Materials:

Any writings or documents provided to a majori ty of the City Council regarding any item on this agenda will be made available for public inspection at the City Clerk’s Office at City Hall located at 2220 Magnolia Street, Ceres, CA during normal business hours. Persons with questions concerning any agenda item may call the City Clerk’s Office at (209) 538- 5731.

Notice regarding Americans with Disabilities Act:

In compliance with the Americans wi th Disabilities Act, if you need special assistance to participate in th is meeting or if you need the agenda and/or the documents in the agenda packet provided in an alternative format, please contact the city clerk’s office at (209) 538- 5731 at least 48 hours prior to the meeting to ensure that reasonable arrangements can be made (28CFR 35.102-35.104 ADA TITLE II).

AFFIDAVIT OF POSTING
I, Cristina Aguilar Fallon Martin , Deputy City Clerk, for the City of Ceres, declare under penalty of perjury that the foregoing agenda for the Regular Special City Council Meeting was posted on June 11, 2024, at the following locations in Ceres:
x Community Center Display Case – 2701 Fourth Street
_________________________________________________________________________________________________________________________________________________ _________________ Fallon Martin, City Clerk

COUNCIL AGENDA REPORT

CITY COUNCIL
Javier Lopez, Mayor
James Casey, Dist.1
Rosalinda L. Vierra, Dist. 2
Bret Silveira, Dist. 3
Daniel A. Martinez, Dist. 4
MEETING DATE: June 18, 2024
TO: Mayor and City Council
FROM: Douglas D. Dunford, City Manager
CONTACT:

Douglas D. Dunford, City Manager
[email protected], (209) 538-5751
Shannon Esenwein, Finance Director
[email protected], (209) 538-5764
SUBJECT:

Resolution No. 2024-XXX, Adopting the Annual Budget for Fiscal Year 2024/2025 Beginning July 1, 2024 and Ending June 30, 2025 Approving Positions for Fiscal Year 2024/2025
Resolution No. 2024-XXX, Adopting Appropriations Limitations for Fiscal Year 2024/2025
Resolution No. 2024 -XXX, Authorizing the Use of American Rescue Plan Act Funds to Balance the City General Fund Budget RECOMMENDED COUNCIL ACTION:

Staff recommends the City Council to approve the following:

1. Resolution No. 2024 -XXX, adopting the Annual Budget for the City of Ceres for the 2024/2025 Fiscal Year and Approving Positions for Fiscal Year 2024/2025.

2. Resolution No. 2024 -XXX, adopting the Appropriations Limitations for Fiscal Year 2024/2025.

3. Resolution No. 2024-XXX, approving the use of American Rescue Plan Act Funds.

I. BACKGROUND:

The budget development process was initiated with department heads and their respective staff submitting funding requests for FY 2024/2025. Each department head, along with their staff, prepared and submitted detailed funding requests outlining their financial needs and priorities for the upcoming fiscal year. Comprehensive review sessions were held post-submission. These meetings included collaborative discussions between the departmental representatives, Finance Department personnel, and the City ITEM 1
Manager. The primary objective was to evaluate the requests, assess their feasibility, and align them with the City's strategic goals and available resources. The outcome of these collaborative meetings was the formulation of the operating budget presented before you today. This budget reflects a n allocation of resources intended to support the City's operations, services, and strategic initiatives.

The proposed budget for FY 2024/2025 includes total General Fund operating revenues of $26.57 million and total expenditures of $28. 7 million. This results in a projected shortfall of $2.13 million, attributed to a budgeted structural deficit in the General Fund.

To address the $2. 13 million shortfall, staff recommends the following measures:

Allocation of $1.5 million from ARPA funds, utilization of $635,504 from the General Fund reserve balance, and implementation of a hiring freeze for 10 positions.

The structural deficit arises from the growth rate of expenditures outpacing revenue growth. Budgeted revenues have decreased compared to previous years, while expenditures are projected to grow at a rate of 4.3%. Revenue projections for FY 2024/2025 are lower than anticipated and are expected to remain relatively flat, with only minor increases in sales tax, business license tax, and property taxes. Pension costs continue to rise and other costs for discretionary related expenditures are rising due to the sustained inflation that is being experienced not only nationally but locally as well .

Rising costs contributing to the deficit include: pension costs, with the employer contribution rate for safety pensions expected to rise by nearly 11%; liability insurance premiums, which have increased by 33%; and the fire contract with the City of Modesto, which has risen by 7.2%.

Despite the revenue shortfall, the General Fund reserve remains above the City Council’s policy level of 18% of expenditures. The proposed use of reserves will reduce the balance to approximately $6.1 million, or 21.3% of expenditures.

Property taxes have increased slightly as a result of what continues to be a tight real estate market. High interest rates continue to impact buyer purchasing power. Mortgage rates have remained elevated, making home financing more expensive and limiting the pool of qualified buyers. The overall inventory of housing remains relatively low, contributing to continued market tightness.

Sales tax revenue for the 2023/2024 budget year is projected to fall significantly short of expectations with a slight increase in Fiscal Year 2024/2025 . Additionally, revenue from existing Development Agreements (DAs) for adult -use and medical cannabis sales is expected to be below projections. However, ongoing and upcoming commercial developments in the City are anticipated to positively impact future sales tax revenue.

Local economic development is crucial to the City's financial future. This budget proposes continued funding for the City’s current economic development initiatives. These efforts include the recent hiring of an Economic Development/Redevelopment Manager, retail recruitment, support for small businesses, and site visits to local businesses, particularly in Downtown Ceres.

This year, the City has seen several significant commercial projects being constructed or remodeled. Construction at the Ceres Gateway Center is slowing, with new businesses such as Popeye’s and Tractor Supply now operational. The City eagerly anticipates the openings of a second Panda Express and Dutch Bros. Additionally, following the City ITEM 1
Council's approval of the Zoning Ordinance Text Amendment, which increased the allowable building height in the Mitchell Road Corridor, staff expects the grand opening of a hotel at the Gateway Center. Construction has also started at the former Kmart site.

It is important to note that while sales tax revenue from these commercial buildings will not be generated until they are operational, property tax revenue will not be received until the following fiscal year. Nevertheless, these commercial developments ar e expected to significantly enhance tax revenue in future budget cycles.

Rising pension costs remain a substantial challenge for the City. Although the City of Ceres participates in StanCERA for retirement purposes, the issues with CALPERS are likely to impact municipalities statewide, necessitating diligent monitoring by staff and Council. Other cities within Stanislaus County are also struggling with significant budget impacts due to increased retirement contributions. In Ceres, there is a notable disparity in retirement costs between PEPRA employees hired after January 1, 201 3, and classic employees hired prior to that date.

II. REASONS FOR RECOMMENDATION:

Adoption of the FY 2024 /2025 Budget will allow the City to continue funding all City services after the end of the current fiscal year on June 30, 2024, and meet Council directed goals and priorities for the fiscal year. The recommendations in the proposed budget reflect revenue and expenditure strategies that will accomplish the following:
• Maintain key service levels;
• Maintain an investment in improvements to the City’s infrastructure and facilities; • Maintain reserves at or above the City’s policy levels.

III. FISCAL IMPACTS:

The proposed General Fund budget is balanced by utilizing $635,504 of General Fund reserves, maintaining a reserve level of approximately 21.3% ($6.1M).

The City is experiencing economic shifts that impact its fiscal outlook. Despite a modest growth rate, the local economy faces challenges such as rising costs and stagnant revenues. Projections for the coming years indicate that while revenues will stagnat e, costs will continue to rise. Given that economic downturns typically occur every seven to ten years, it is essential to prepare for potential cyclical fluctuations. To aid in balancing the Fiscal Year 2024/2025 budget, the unused portion of the second installment of ARPA funds will be utilized. Strategic use of the remaining ARPA funds is crucial, as these funds must be fully obligated by December 31, 2024, and spent by December 31, 2026.

Considering flat revenue projections, it is imperative to plan for long -term sustainability while maintaining the highest level of service the City can afford. This approach will ensure fiscal responsibility and the continued provision of essential service s to the residents of Ceres.

Staff was asked to present a status quo budget and therefore, no new positions are recommended and ten positions are frozen for the FY 2024/2025 budget.

ITEM 1
The City of Ceres, like the State of California, is struggling with increasing pension and health costs. Through previous negotiations, the Department Heads and City Manager pay their full employee contribution to retirement. As of July 1, 2023, the othe r labor groups also started paying 100% of their employee contribution. The funding levels in StanCERA are significantly higher than at the State level. The City continues to explore ways to reduce our pension costs, which may be addressed through the labor agreement negotiation process.

Fund 292 is the City’s Landscape and Lighting District (LLD). Originally created in the 1980’s homeowners who are within an LLD pay annual assessment on their property tax bill to fund maintenance of certain landscaped areas of the City. The LLD and its assessment have not been adjusted since its inception and as a result, the City does not collect enough revenue to cover the LLD expenditures. The 2024/2025 budget projects the City will receive $472K from the LLD assessment, however, expected operating expenses are $1.04M which requires the General Fund to make up the $571K difference.

To raise the LLD annual assessment a Prop 218 process will be required. This is something the Council need to look at to address in 2025/2026 as any shortfall from Fund 292 will need to eventually be offset and paid by the General Fund.

At this time, the Community Center Fund (275) has a negative cash balance of $2.24M, with one month left in the fiscal year. Although the deficit on an annual basis has been reduced in the past couple of years, expenditures continue to exceed revenues each year.

The Big Valley Grace (BVG) Church contract has been renewed and they have extended the contract and use which will bring additional revenue to the City of Ceres. COVID -19 had the most significant impact to the Community Center and rentals were ca ncelled resulting in revenue loss. The horizon is bright as the City continues to see customers return and an increase in rentals of the Community Center facility. In the FY 2024/2025 budget we expect that revenue generated from events at the Community Center will continue to increase.

IV. EXISTING POLICY / RELATIONSHIP TO THE STRATEGIC PLAN:

The fiscal year 2025 budget has been significantly impacted by increased liability insurance, rising pension costs, and overall inflation -driven cost increases. Additionally, revenue from cannabis development agreements and building and planning permits has decreased compared to previous fiscal years, with only slight increases observed in sales tax, property tax, and business license tax.

Despite these challenges, the current level of commercial building activity and the influx of new businesses in Ceres are expected to positively influence future City revenues.

However, it is crucial to exercise spending restraint while focusing on long -term fiscal stability and economic development.

Efforts will continue towards building a robust sales tax base, fostering a healthy local economy, and ensuring fiscal sustainability. The City will maintain its proactive approach to economic development and its business -friendly environment. This strateg y, coupled with prudent expenditure management, will help the City achieve fiscal stability and reduce reliance on one-time revenues.

To address the funding shortfall, the City has undertaken several measures, including conducting a study to increase Development Impact Fees and User and Regulatory Fees, ITEM 1
and developing strategies to manage the increasing debt service of the Unfunded Accrued Liability (UAL) for StanCERA retirement costs.

The preparation of a budget of this scale would not have been possible without the support and cooperation of all City departments and the dedicated professionals who contributed to this effort. Special thanks to the Finance Department—Shannon Esenwein, Sonia Ledezma, and Lauren Robbins —for their tireless work in presenting a balanced budget. Together, we achieve.

V. POLICY ALTERNATIVES:

The following alternatives are provided for the Council’s consideration:

1. Adopt the Resolution s approving the Budget and Position s, the Ap propriations Limitations, and Approving the Use of American Rescue Plant Act Funds for Fiscal Year 2024/2025; or

2. Amend and Adopt any or all of the Resolutions provided above; or

3. Provide other direction to staff.

VI. INTERDEPARTMENTAL COORDINATION:

The preparation of a budget involved every department head and their respective staff, as well as the City Manager.

VII. PUBLIC PARTICIPATION:

The public is welcome to provide comment at the City Council meeting.

VIII. ENVIRONMENTAL REVIEW:

N/A
IX. STEPS FOLLOWING APPROVAL:

Upon Council approval, t he Finance Director will make any necessary technical adjustments required to implement the approved Adopted Budget. The budget documents and itemized details of such documents will be filed with the Director of Finance of the City of Ceres and placed on the City’s website. The Finance Director will approve payments for goods or services received by the City of Ceres in accordance with the City’s approved budgets, programs, and policies. The amounts encumbered on the books of the City of Ceres for fiscal year 2023/2024 will be carried forward and the City Manager and/or the Finance Director are hereby authorized to take the necessary steps to carry forward encumbrances in the various funds of the City of Ceres.

Approved by: _________________________
Douglas D. Dunford,
City Manager
ITEM 1
Attachments:

1. Attachment A – Resolution Adopting the Annual Budget

2. Attachment B – Resolution Adopting the Appropriations Limitations

3. Attachment C – Resolution Approving the Use of American Rescue Plan Act Funds

4. Attachment D - Draft Annual Budget
ITEM 1

ATTACHMENT A

RESOLUTION NO. 2024-XXX

ADOPTING THE ANNUAL BUDGET FOR FISCAL YEAR 2024/2025 BEGINNING JULY 1, 2024 AND ENDING JUNE 30, 2025 AND APPROVING POSITIONS FOR FISCAL YEAR 2024/2025

CITY COUNCIL
City of Ceres, California

BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF CERES that departmental budget appropriations for the City of Ceres for the fiscal year beginning July 1, 2024 and ending June 30, 2025 are as follows:

FISCAL YEAR 2024-2025

DEPARTMENT BUDGET APPROPRIATIONS

09 - POLICE non-sworn ............................................................................. $ 1,915,260 10 - POLICE .............................................................................................. 15,639,132 11 - ANIMAL CONTROL ................................................................................. 703,726 13 - CODE ENFORCEMENT .......................................................................... 5 64,477 15 - FIRE ..................................................................................................... 8, 789,908 16 - INFORMATION TECHNOLOGY ........................................................... 1,071,908 18 - P.W. ADMINISTRATION ...................................................................... 1,421,764 19 - ENGINEERING .................................................................................... 1,706,906 20 - EQUIPMENT ........................................................................................ 2,651,772 25 - SEWER ................................................................................................ 6, 693,453 30 - STREETS ............................................................................................. 2,772,313 33 - SOLID WASTE…………………………………………………… .......... ……225,093 35 - WATER .............................................................................................. 13, 605,253 36 - WATER CONSERVATION ...................................................................... 4 10,884 40 - PARKS ................................................................................................. 2,553,387 41 - FACILITY SERVICES ........................................................................... 1,418,631 45 - DOWNTOWN REVITALIZATION .............................................................. 26,281 55 - RECREATION ...................................................................................... 1,048,240 57 - HOUSING REHABILITATION.................................................................. 411,590 58 - CRA SUCCESSOR AGENCY .............................................................. 2,350,750 59 - S CRC SUCCESSOR AGENCY ............................................................... 111,111 60 - GENERAL CITY ................................................................................... 6, 394,283 63 – ELECTED OFFICIALS ............................................................................ 2 14,625 65 - CITY MANAGER ..................................................................................... 3 77,852 66 - HUMAN RESOURCES ......................................................................... 1,115,085 67 - CITY CLERK ........................................................................................... 509,030 70 - BUILDING ............................................................................................... 345,172 73 - FINANCE ............................................................................................. 2,101,149 75 - PLANNING .............................................................................................. 887,434 95 - CIP & DEBT SERVICE ....................................................................... 12,659,308

TOTAL APPROPRIATIONS $90,685,587

ITEM 1

ATTACHMENT A

BE IT FURTHER RESOLVED by the City Council of the City of Ceres that the positions for fiscal year 2024/2025 shown in the budget are hereby approved.

BE IT FURTHER RESOLVED, that the amounts encumbered on the books of the City of Ceres for fiscal year 2023/ 2024 shall be carried forward and the City Manager and/or the Finance Director are hereby authorized to take the necessary steps to carry forward encumbrances in the various funds of the City of Ceres.

BE IT FURTHER RESOLVED, that the budget for the City of Ceres for fiscal year 2024/2025 shall be amended only as follows:

Items requiring City Council action:

Appropriation of reserves
Transfers of appropriation between funds
Creation of new capital projects
Transactions which increase total fund budgets
Increased staffing beyond the positions listed in the budget Transfers of appropriations between capital projects

Items delegated to the City Manager:

Transfers between departments within funds so that the total fund budget remains the same. (Operating budget only.)

Items delegated to Department Directors;
Allocation of departmental appropriations to line item except for salary and benefit appropriations. Line-item changes cannot increase the total amount budgeted for the department. (Operating budget only)

BE IT FURTHER RESOLVED THAT all Information Technology equipment taken out of service is deemed to be surplus and will be recycled as soon as it is removed from service; and,

BE IT FURTHER RESOLVED THAT the budget documents and itemized details of such documents are filed with the Director of Finance of the City of Ceres; and,

BE IT FURTHER RESOLVED THAT the City Manager or appropriate designee, is hereby authorized to approve payments for goods or services received by the City of Ceres in accordance with the City’s approved budgets, programs, and policies.

PASSED AND ADOPTED this 18
th day of June 2024 by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

_____________________________
Javier Lopez, Mayor
ATTEST:

__________________________________
Fallon Martin, City Clerk
ITEM 1

ATTACHMENT B
RESOLUTION NO. 2024-XXX

ADOPTING THE APPROPRIATIONS LIMITATION FOR FISCAL YEAR
2024/2025

THE CITY COUNCIL
City of Ceres

WHEREAS, sections 7900 et seq. of the Government Code provide for the effective and efficient implementation of Article XIIIB of the California Constitution; and

WHEREAS, Government Code sections 7901 through 7914 provide that each year, the governing body of each local jurisdiction shall, by resolution adopted at a regularly scheduled meeting, establish the annual adjustment factors to be used and the tax proceeds expenditure appropriation limit; and

WHEREAS, the California per capita income and the population for the County of Stanislaus, California are recognized as the annual adjustment factors for Fiscal Year 2024/2024; and

WHEREAS, the appropriations limit for Fiscal Year 2024/2025 is hereby set at eighty-four million, seven hundred thirty -one thousand, three hundred seventy -four, and eighty-four cents ($84,731,374.84); and

WHEREAS, d ocumentation used in the determination of the tax proceeds expenditure appropriation limit is attached hereto as Exhibit A and incorporated herein by this reference.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Ceres does hereby adopt the Appropriations Limitation for Fiscal Year 2024/2025.

PASSED AND ADOPTED by the Ceres City Council at a special meeting thereof held on the 18
th day of June 2024, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

________________________________
Javier Lopez, Mayor
ATTEST:

_________________________________
Fallon Martin, City Clerk
ITEM 1

ATTACHMENT B
Resolution No. 2024-xx Exhibit “A”

CITY OF CERES
PROPOSITION 4 APPROPRIATIONS LIMITATION CALCULATIONS
1978-79 Base Year………………………………………………………………….$ 3,317,835.00 1979-80 Adjusted Base……………………………………………………………… 3,941,836.00 1980-81 Adjusted Base……………………………………………………………. 4,706,006.00 1981-82 Adjusted Base……………………………………………………………… 6,108,825.00 1982-83 Adjusted Base……………………………………………………………. 6,834,791.00 1983-84 Adjusted Base……………………………………………………………. 7,295,512.00 1984-85 Adjusted Base……………………………………………………………. 7,939,331.00 1985-86 Adjusted Base……………………………………………………………. 8,413,026.00 1986-87 Adjusted Base……………………………………………………………. 8,876,770.00 1987-88 Adjusted Base……………………………………………………………. 9,496,025.00 1988-89 Adjusted Base……………………………………………………………10,287,044.00 1989-90 Adjusted Base……………………………………………………………12,935,958.00 1990-91 Adjusted Base……………………………………………………………15,197,163.00 1991-92 Adjusted Base……………………………………………………………17,207,748.00 1992-93 Adjusted Base……………………………………………………………17,636,221.00 1993-94 Adjusted Base……………………………………………………………18,819,611.00 1994-95 Adjusted Base……………………………………………………………19,497,117.00 1995-96 Adjusted Base……………………………………………………………20,684,491.00 1996-97 Adjusted Base……………………………………………………………22,014,504.00 1997-98 Adjusted Base……………………………………………………………23,344,180.00 1998-99 Adjusted Base……………………………………………………………24,681,801.00 1999-00 Adjusted Base……………………………………………………………25,871,463.00 2000-01 Adjusted Base……………………………………………………………27,447,035.00 2001-02 Adjusted Base……………………………………………………………29,804,735.00 2002-03 Adjusted Base……………………………………………………………29,882,227.00 2003-04 Adjusted Base……………………………………………………………31,191,069.00 2004-05 Adjusted Base……………………………………………………………33,000,151.00 2005-06 Adjusted Base……………………………………………………………35,871,164.00 2006-07 Adjusted Base……………………………………………………………39,278,924.00 2007-08 Adjusted Base……………………………………………………………42,146,285.00 2008-09 Adjusted Base…………………...………………………………………45,054,379.00 2009-10 Adjusted Base……………………………………………………………45,838,325.00 2010-11 Adjusted Base……………………………………………………………45,017,819.00 2011-12 Adjusted Base……………………………………………………………46,440,382.00 2012-13 Adjusted Base……………………………………………………………48,520,911.00 2013-14 Adjusted Base……………………………………………………………51,577,728.00 2014-15 Adjusted Base……………………………………………………………51,727,303.00 2015-16 Adjusted Base……………………………………………………………54,153,313.00 2016-17 Adjusted Base……………………………………………………………57,624,541.00 2017-18 Adjusted Base……………………………………………………………60,482,718.00 2018-19 Adjusted Base……………………………………………………………63,452,419.00 2019-20 Adjusted Base……………………………………………………………66,472,754.14 2020-21 Adjusted Base……………………………………………………………69,530,500.83 2021-22 Adjusted Base……………………………………………………………73,653,659.53 2022-23 Adjusted Base……………………………………………………………78,603,185.45 2023-24 Adjusted Base……………………………………………………………81,238,554.07

ITEM 1

ATTACHMENT B

2024-25 Calculation
Adjust for Change in Population (Ceres)
January 2024 DOF Estimate 49,319
January 2023 DOF Estimate 49,035
284
Ceres Increase 0. 6%

Adjust for Change in Population (County)
January 2024 DOF Estimate 548,744
January 2023 DOF Estimate 545,753
2,991
County Increase 0.5%

Adjust for Change in California Per Capita Income
Per Capita Income Change: 3.62%

Adjust by the Above Factors:

Population 1.006 x Per Capita 1.0362= 1.0424
$81,283,554.07 x 1.0424 = $84,731,374.84
2024-25 Adjusted Base $84,731,374.84

Since the City’s 2024-2 025 total General Fund revenues are estimated at $28,068455 $28,067,922, Ceres is not at risk of exceeding the appropriations limit for 2024-25.

ITEM 1
ITEM 1

ATTACHMENT C
RESOLUTION NO. 2024-XXX

AUTHORIZING THE USE OF THE AMERICAN RESCUE PLAN ACT TO BALANCE THE

CITY GENERAL FUND BUDGET

THE CITY COUNCIL
City of Ceres, California

WHEREAS, City of Ceres is the recipient of $11.6 million through the American Rescue Plan Act of 2021 (ARPA) to support local recovery efforts; and

WHEREAS, funds must be committed by December 31, 2024, and expended by December 31, 2026; and

WHEREAS, it’s the responsibility of the City Council to ensure stability and sustainability of the City’s budget while continuing to provide essential services to residents; and

WHERAS, the use of ARPA funds is consistent with federal guidelines for addressing revenue losses and supporting the general government services; and

WHEREAS, the General Fund will receive a Budget Transfer of $1.5 million from the American Rescue Plan Act to balance the anticipated deficit for Fiscal Year 24/25; and

WHEREAS, City Council previously approved a budget transfer of ARPA funds for Fiscal Year 22/23, which did not occur due to higher-than-expected revenue; and

WHEREAS, it is now necessary to adjust the City’s budget to reflect this transfer to ensure transparency and compliance with all applicable federal guidelines; and

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Ceres does hereby authorize the following:

AUTHORIZATION OF USE OF ARPA FUNDS: The City Council authorizes the use of $1.5 million from the American Rescue Plan Act allocated to the City of Ceres to balance the City’s General Fund for the Fiscal Year 2025.

BE IT FURTHER RESOLVED the Director of Finance is hereby authorized and directed to record the appropriate account entries.

PASSED AND ADOPTED by the Ceres City Council at a special meeting thereof held on the 18
th day of June 2024, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

________________________________
Javier Lopez, Mayor
ATTEST:

_______________________________
Fallon Martin, City Clerk
ITEM 1
ITEM 1

DRAFT MUNICIPAL BUDGET
FISCAL YEAR 2024-25
CITY OF CERES | 2220 Magnolia St, Ceres, CA 95307

ATTACHMENT D
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

TABLE OF CONTENTS
Table of Contents .................................................................................................................................. 1 City Officials ........................................................................................................................................... 3 B
udget Overview
Budget Resolutions ......................................................................................................................... 4 Proposition 4 Appropriations Limitation Calculations ................................................................... 7 Debt Obligations ............................................................................................................................ 10 Organization Chart ....................................................................................................................... 11 Approved Positions ...................................................................................................................... 12 Community Profile ....................................................................................................................... 16 Rev
enues
Revenue Summary All Funds ........................................................................................................ 18 General Fund Revenue By Source ............................................................................................... 28 E
xpenditures
General Fund Expenditure Pie Chart ............................................................................................ 29 General Fund Expenditure Summary by Department ................................................................. 30 Expenditure Pie Chart All Funds ................................................................................................... 31 Expenditure Summary by Department All Funds ........................................................................ 32 City Expenditures by Fund ............................................................................................................ 33 City Expenditures by Object .......................................................................................................... 35 D
epartment Expenditures
Police Non-Sworn .......................................................................................................................... 39 Police Services ............................................................................................................................... 42 Animal Control............................................................................................................................... 46 Code Enforcement ........................................................................................................................ 49 Fire / Emergency Services ............................................................................................................. 53 Information Technology ................................................................................................................ 57 Public Works ................................................................................................................................. 60 Engineering Services ..................................................................................................................... 63 Equipment Maintenance (Fleet) ................................................................................................... 67 Wastewater ................................................................................................................................... 71 Streets ............................................................................................................................................ 75 1 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

TABLE OF CONTENTS
Solid Waste .................................................................................................................................... 79 Water Services ............................................................................................................................... 82 Water Conservation ...................................................................................................................... 86 Parks Services ................................................................................................................................ 89 Facility Services.............................................................................................................................. 93 Downtown Revitalization .............................................................................................................. 97 Recreation ...................................................................................................................................100 Housing Rehabilitation ................................................................................................................104 Successor Agency to the Ceres Redevelopment Agency ...........................................................107 Successor Agency to the Stanislaus-Ceres Redevelopment Commission .................................110 General City .................................................................................................................................113 Elected Officials ...........................................................................................................................116 City Manager ...............................................................................................................................119 Human Resources .......................................................................................................................122 City Clerk ......................................................................................................................................125 Building Services ..........................................................................................................................128 Finance ........................................................................................................................................131 Planning Services .........................................................................................................................134 Capital Improvement/Debt Service ...........................................................................................137 Appe
ndices
Major Revenue Sources ..............................................................................................................140 Glossary of Budget Terms ...........................................................................................................143 2 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

CITY OFFICIALS

ELECTED OFFICIALS
Mayor ......................................................................................................................... Javier Lopez Vice Mayor ......................................................................................................... Bret Silveira District #1 Councilmember ............................................................................................ James Casey District #2 Councilmember ...................................................................................... Rosalínda Vierra District #3 Councilmember ............................................................................................. Bret Silveira District #4 Councilmember ....................................................................................... Daniel Martínez City Treasurer ............................................................................................................. Kayla Martínez

APPOINTED OFFICIALS
City Manager ........................................................................................................... Doug Dunford City Attorney ....................................................................................................... Nubia Goldstein City Clerk ................................................................................................................... Fallon Martin Chief of Police ............................................................................................................... Chris Perry Director of Community Development .................................................................. Lea Simvoulakis Director of Engineering / City Engineer ............................................................... Michael Beltran Director of Finance .......................................................................................... Shannon Esenwein Director of Human Resources .............................................................................. Delilah Vasquez Director of Public Works ............................................................................................ Samir Royal 3 ITEM 1
RES
OLUTION NO. 2024-xx
A RE

SOLUTION OF THE CITY OF CERES ADOPTING THE ANNUAL
BUDGET FOR FISCAL YEAR 2024/2025 BEGINNING JULY 1, 2024 AND ENDING JUNE 30, 2025.

CIT

Y COUNCIL
City of Ceres, California
BE IT
RESOLVED BY THE CITY COUNCIL OF THE CITY OF CERES that departmental budget appropriations for the City of Ceres for the fiscal year beginning July 1, 2024 and ending June 30, 2025 are as follows:

F
ISCAL YEAR 2024-2025

DEPARTMENT BUDGET APPROPRIATIONS
09 - P
OLICE non sworn ................................................................... $1,915,260 10 - POLICE .................................................................................... 15,639,132 11 - ANIMAL CONTROL ....................................................................... 703,726 13 - CODE ENFORCEMENT ............................................................... 564,477 15 - FIRE ........................................................................................... 8,789,908 16 - INFORMATION TECHNOLOGY ................................................ 1,071,908 18 - P.W. ADMINISTRATION ............................................................ 1,421,764 19 - ENGINEERING .......................................................................... 1,706,906 20 - EQUIPMENT .............................................................................. 2,651,772 25 - SEWER ...................................................................................... 6,693,453 30 - STREETS ................................................................................... 2,772,313 33 - SOLID WASTE…………………………………………………………225,093
35 - WATER .................................................................................... 13,605,253 36 - WATER CONSERVATION ............................................................ 410,884 40 - PARKS ....................................................................................... 2,553,387 41 - FACILITY SERVICES ................................................................. 1,418,631 45 - DOWNTOWN REVITALIZATION .................................................... 26,281 55 - RECREATION ............................................................................ 1,048,240 57 - HOUSING REHABILITATION ....................................................... 411,590 58 - CRA SUCCESSOR AGENCY .................................................... 2,350,750 59 - SCRC SUCCESSOR AGENCY..................................................... 111 ,111 60 - GENERAL CITY ......................................................................... 6,394,283 63 – ELECTED OFFICIALS .................................................................. 214,625 65 - CITY MANAGER ........................................................................... 377,852 66 - HUMAN RESOURCES ............................................................... 1,115,085 67 - CITY CLERK ................................................................................. 509,030 70 - BUILDING ..................................................................................... 345,172 73 - FINANCE .................................................................................... 2,101,149 75 - PLANNING .................................................................................... 887,434 95 - CIP & DEBT SERVICE ............................................................. 12,659,308 TO
TAL APPROPRIATIONS $90,685,587
4 ITEM 1
BE I
T FURTHER RESOLVED by the City Council of the City of Ceres that the positions for fiscal year 2024 /2025 shown in the budget are hereby approved.

BE I
T FURTHER RESOLVED, that the amounts encumbered on the books of the City of Ceres for fiscal year 20 23/2024 shall be carried forward and the City Manager and/or the Finance Director are hereby authorized to take the necessary steps to carry forward encumbrances in the various funds of the City of Ceres.

BE I
T FURTHER RESOLVED, that the budget for the City of Ceres for fiscal year 2024/2025 shall be amended only as follows:

It
ems requiring City Council action:

Transfers between departments within funds so that the total f und budget remains the same. (Operating budget only.)
It
ems delegated to Department Directors;
Allocation of departmental appropriations to line item except for salary and benefit appropriations. Line item changes cannot increase the total amount budgeted for the department. (Operating budget only)
BE I
T FURTHER RESOLVED THAT all Information Technology equipment taken out of service is deemed to be surplus and will be recycled as soon as it is removed from service; and,
BE I
T FURTHER RESOLVED THAT the budget documents and itemized details of such documents are filed with the Director of Finance of the City of Ceres; and, BE I
T FURTHER RESOLVED THAT the City Manager or appropriate designee, is hereby authorized to approve payments for goods or services received by the City of Ceres in accordance with the City’s approved budgets, programs, and policies.

PAS
SED AND ADOPTED this 18th day of June, 2024 by the following vote:

AYES: C
ouncil Members:

NOE
S: Council Members:

ABSENT
: Council Members:
5 ITEM 1
_______________________
Javier Lopez, Mayor
ATTE
ST:
___________________________
Fallon Martin, City Clerk
6 ITEM 1
RESOLUTION NO. 2024-XXX

A RESOLUT

ION OF THE CITY COUNCIL OF THE CITY OF CERES

ADOPTING THE APPROPRIATIONS LIMITATION FOR FISCAL YEAR
2024/2025

THE CIT Y CO UNCIL
City of Ceres
WHEREAS, sections 7900 et s eq. of t he Government C ode provide for t he effective and efficient implementation of Article XIIIB of the California Constitution; and WHEREAS, Government Code sections 7901 through 7914 provide that each year, the governing body of each local jurisdiction shall, by resolution adopted at a regularly scheduled meeting, establish the annual adjustment factors to be used and the tax proceeds expenditure appropriation limit; and
WHEREAS, the
California per capita income and the population for the County of Stanislaus, California are recognized as the annual adjustment factors for Fiscal Year 2024/2024; and
WHEREAS, the appropriations limit for Fiscal Year 2024/2025 is hereby set at eighty-four million, seven hundred thirty-one thousand, three hundred seventy- four, and eighty-four cents ($84,731,374.84); and
WHEREAS, d ocumentation used in the determination of the tax proceeds expenditure appropriation limit is attached hereto as Exhibit A and incorporated herein by this reference.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Ceres does hereby adopt a Resolution Adopting the Appropriations Limitation for Fiscal Year 2024/2025.

PASSED AND ADOPTED by the Ceres City Council at a regular meeting thereof held on the 18 day of June, 2024, by the following vote:

AYES: Councilmember
s:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:
______________
__________________
Javier Lopez, Mayor
ATTEST:
______________
___________________
Fallon Martin, City Clerk
7 ITEM 1
Resolution No. 2024-xx Exhibit “A”

CITY OF CERES
PROPOSITION 4 APPROPRIATIONS LIMITATION CALCULATIONS
1978-79 Base Year…………………………………………………………………..$ 3,317,835.00 1979-80 Adjusted Base………………………………………………………………. 3,941,836.00 1980-81 Adjusted Base………………………………………………………………. 4,706,006.00 1981-82 Adjusted Base………………………………………………………………. 6,108,825.00 1982-83 Adjusted Base………………………………………………………………. 6,834,791.00 1983-84 Adjusted Base………………………………………………………………. 7,295,512.00 1984-85 Adjusted Base………………………………………………………………. 7,939,331.00 1985-86 Adjusted Base………………………………………………………………. 8,413,026.00 1986-87 Adjusted Base………………………………………………………………. 8,876,770.00 1987-88 Adjusted Base………………………………………………………………. 9,496,025.00 1988-89 Adjusted Base………………………………………………………………10,287,044.00 1989-90 Adjusted Base………………………………………………………………12,935,958.00 1990-91 Adjusted Base………………………………………………………………15,197,163.00 1991-92 Adjusted Base………………………………………………………………17,207,748.00 1992-93 Adjusted Base………………………………………………………………17,636,221.00 1993-94 Adjusted Base………………………………………………………………18,819,611.00 1994-95 Adjusted Base………………………………………………………………19,497,117.00 1995-96 Adjusted Base………………………………………………………………20,684,491.00 1996-97 Adjusted Base………………………………………………………………22,014,504.00 1997-98 Adjusted Base………………………………………………………………23,344,180.00 1998-99 Adjusted Base………………………………………………………………24,681,801.00 1999-00 Adjusted Base………………………………………………………………25,871,463.00 2000-01 Adjusted Base………………………………………………………………27,447,035.00 2001-02 Adjusted Base………………………………………………………………29,804,735.00 2002-03 Adjusted Base………………………………………………………………29,882,227.00 2003-04 Adjusted Base………………………………………………………………31,191,069.00 2004-05 Adjusted Base………………………………………………………………33,000,151.00 2005-06 Adjusted Base………………………………………………………………35,871,164.00 2006-07 Adjusted Base………………………………………………………………39,278,924.00 2007-08 Adjusted Base………………………………………………………………42,146,285.00 2008-09 Adjusted Base………………………………………………………………45,054,379.00 2009-10 Adjusted Base………………………………………………………………45,838,325.00 2010-11 Adjusted Base………………………………………………………………45,017,819.00 2011-12 Adjusted Base………………………………………………………………46,440,382.00 2012-13 Adjusted Base………………………………………………………………48,520,911.00 2013-14 Adjusted Base………………………………………………………………51,577,728.00 2014-15 Adjusted Base………………………………………………………………51,727,303.00 2015-16 Adjusted Base………………………………………………………………54,153,313.00 2016-17 Adjusted Base………………………………………………………………57,624,541.00 2017-18 Adjusted Base………………………………………………………………60,482,718.00 2018-19 Adjusted Base………………………………………………………………63,452,419.00 2019-20 Adjusted Base………………………………………………………………66,472,754.14 2020-21 Adjusted Base………………………………………………………………69,530,500.83 2021-22 Adjusted Base………………………………………………………………73,653,659.53 2022-23 Adjusted Base………………………………………………………………78,603,185.45 2023-24 Adjusted Base………………………………………………………………81,238,554.07 8 ITEM 1
2024-25 Calculation
Adjust for Change in Population (Ceres)
January 2024 DOF Estimate 49,319
January 2023 DOF Es timate 49,035
284
Ceres I
ncrease 0.6%
Adjust for Change in Population (County)
January 2024 DOF Estimate 548,744
January 2023 DOF Es timate 545,753
2,991
County I
ncrease 0.5%
Adjust for Change in California Per Capita Income
Per Capita Income Change: 3.62%
Adjust by the Above Factors:

Population 1.006 x Per Capita 1.0362= 1.0424
$81,283,554.07 x 1.0424 = $84,731,374.84
2024-25 Adjusted Base $84,731,374.84
Since the City’s 2024-2025 total General Fund revenues are estimated at $28,068,455 $28,067,922, Ceres
is not at risk of exceeding the appropriations limit for 2024-25. 9 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

DEBT OBLIGATIONS

DEBT OBLIGATIONS
PAYOFF
DATE

ORIGINAL
AMOUNT

BALANCE
FY 21-22

BALANCE
FY 22-23

BALANCE
FY 23-24

PRINCIPAL
PMNTS
FY 24-25

INTEREST
PMNTS
FY 24-25

BALANCE
FY 24-25
2020 Water Revenue Bonds 6/1/2050 $20,280,000 20,280,000 0 0 0 0 $0 2015 Tax Allocation Bonds - CRA 12/15/2033 $8,050,000 6,370,000 6,035,000 5,685,000 370,000 222,225 $5,315,000 2020 Refunding Wastewater Revenue Bonds 6/1/2038 $6,355,000 5,568,000 5,296,000 5,015,000 289,000 163,991 $4,726,000 2020 Refunding Water Revenue Bonds 6/1/2038 $3,658,000 3,210,000 3,056,000 2,893,000 167,000 94,601 $2,726,000 2020 CRA Tax Allocation Refunding Bonds 12/15/2035 $20,615,000 18,435,000 17,395,000 16,315,000 1,125,000 652,600 $15,190,000 2000 Tax Allocation Bonds - SCRC 11/1/2030 $1,440,000 735,000 675,000 610,000 70,000 38,465 $540,000 California Energy Commission-LED Project 6/22/2024 $1,193,500 229,285 116,347 0 0 0 $0 TOTAL DEBT OBLIGATIONS $61,591,500 54,827,285 32,573,347 30,518,000 2,021,000 1,171,882 28,497,000 2020 Water Revenue Bonds (Interim Financing)
The proceeds from the Water Revenue bonds will be used to finance the Surface Water Project which will divert water from the Tuolumne River. 2015 Tax Allocation Bonds - CRA
The proceeds from the tax allocation refunding bonds were used to refund the 2003 Ceres Redevelopment Agency (CRA) tax allocation bonds. 2000 Tax Allocation Bonds - SCRC
2020 CRA Tax Allocation Refunding Bonds
2020 Refunding Wastewater Revenue Bonds
The bonds were issued to refund the 2009 Wastewater Revenue bonds, Series A. 2020 Refunding Water Revenue Bonds
The bonds were issued to refund the 2009 Water Revenue Bonds, Series A.

California Energy Commission-LED Project
The proceeds from the Stanislaus/Ceres Redevelopment Commission (SCRC) tax allocation bonds were used to make improvements to infrastructure in the project area.

The bonds were issued to refund the Former Agency's outstanding Ceres Redevelopment Project Area No. 1 Tax Allocation Refunding Bonds, Issue of 2006 and to refund the Former Agency's outstanding Ceres Redevelopment Project Area No. 1 Housing Tax Allocation Refunding Bonds, Issue of 2006.

Low interest loan from the California Energy Commission and California Environmental Quality Act Compliance for the energy saving LED street light project. This loan was fully repaid in FY 23/24. 10 ITEM 1
Legend
Citizens
of Ceres
Engineering
Michael Beltran
Capital
Improvement
Planning
Public Works
Samir Royal
Parks
Maintenance
Street
Maintenance
Equipment
Maintenance
Sewer
Services
Water
Services
Facility
Services
Water
Conservation
Services
Refuse &
Recycling
Recreation/
Community
Center
Police
Chris Perry
Code
Enforcement
Dispatch
Police
Services
Records
Fire
Kevin Wise
Emergency
Medical
Fire
Services
Community
Development
Lea Simvoulakis
Building
Division
Economic
Development
Housing
Planning
Division
Finance
Shannon Esenwein
Budgeting
Business
License
Utility Billing
Grant
Reporting
Human
Resources
Delilah Vasquez
Personnel
Risk
Management
Payroll
City
Treasurer
Kayla Martinez
City
Mayor
Javier Lopez
Councilmember
District 1
James Casey
Councilmember
District 2
Rosalinda Vierra
Councilmember
District 3
Bret Silveira
Councilmember
District 4
Daniel Martinez
Committees &
Commissions
City
Attorney
Nubia Goldstein
City
Manager
Doug Dunford
City Clerk
Fallon Martin
Information
Technology
Jon Frederick
Elected
Officials
Council
Appointed
City Manager
Appointed
11 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

APPROVED POSITIONS

APPROVED APPROVED APPROVED REQUESTED
DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25
09: POLICE (NON-SWORN)
Administrative Secretary (Confidential) 1 1 1 1
Community Services Officer (1) 1 1 1 2
Public Safety Dispatch Supervisor 1 1 1 1
Public Safety Dispatcher Senior 1 1 1 1
Public Safety Dispatcher I/II (2) 10 10 10 10
Public Safety Records Clerk I/II 4 4 4 4
POLICE (NON-SWORN) POSITION TOTALS 18 18 18 19
10: POLICE
Captain 1 1 1 1
Chief of Police 1 1 1 1
Police Lieutenant 3 3 3 3
Police Officer (2) 34 34 34 34
Police Sergeant 9 9 9 9
School Resource Officer 4 4 4 4
POLICE POSITION TOTALS 52 52 52 52
13: CODE ENFORCEMENT
Code Enforcement Officer 1 1 1 3
Senior Code Enforcement Officer 1 1 1 0
Secretary 1 1 1 1
CODE ENFORCEMENT POSITION TOTALS 3 3 3 4
15: FIRE
Fire Chief 0 0 0 0
Battalion Chief / Deputy Chief - Fire Marshall 3 0 0 0
Fire Captain 10 0 0 0
Fire Engineer (4 Measure H) 9 0 0 0
Fire Fighter (3 Measure H) 9 0 0 0
FIRE POSITION TOTALS 31 0 0 0
16: INFORMATION TECHNOLOGY
IT Manager 1 1 1 1
IT Systems Analyst 1 1 1 2
Sr IT Systems Analyst 2 2 2 1
INFORMATION TECHNOLOGY POSITION TOTALS 4 4 4 4
12 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

APPROVED POSITIONS

APPROVED APPROVED APPROVED REQUESTED
DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25
18: PUBLIC WORKS ADMINISTRATION
Administrative Analyst 3 3 3 3
Administrative Secretary 1 1 1 1
Director of Public Works 1 1 1 1
Deputy Director of Public Works (2) 0 0 1 1
Public Works Superintendent 1 1 1 1
PUBLIC WORKS ADMIN POSITION TOTALS 6 6 7 7
19: ENGINEERING
Assistant/Associate Engineer 4 4 5 5
Director of Engineering Services/City Engineer 1 1 1 1
Engineering Technician I/II 4 3 2 2
Secretary 1 1 1 1
ENGINEERING POSITION TOTALS 10 9 9 9
20: EQUIPMENT (FLEET)
Fleet Mechanic I/II 3 3 3 2
Senior Fleet Mechanic 0 0 0 1
Fleet/Facility Services Supervisor 1 1 1 1
EQUIPMENT (FLEET) POSITION TOTALS 4 4 4 4
25: WASTEWATER
Maintenance Worker II 1 1 0 0
Senior Wastewater Operator 0 0 0 2
Wastewater Operator I/II 8 8 9 7
Wastewater Systems Supervisor 1 1 1 1
WASTEWATER POSITION TOTALS 10 10 10 10
30: STREETS
Streets Maintenance Operator I/II 9 9 9 6
Senior Street Maintenance Operator 0 0 0 2
Streets Maintenance Supervisor 1 1 1 1
Street Sweeper Operator 0 0 0 1
STREETS POSITION TOTALS 10 10 10 10
35: WATER
Water Distribution Operator I/II 10 10 10 8
Senior Water Distribution Operator 0 0 0 2
Water Distribution Supervisor 1 1 1 1
WATER POSITION TOTALS 11 11 11 11
13 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

APPROVED POSITIONS

APPROVED APPROVED APPROVED REQUESTED
DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25
36: WATER CONSERVATION
Field Service Technician 2 2 2 2
WATER CONSERVATION POSITION TOTALS 2 2 2 2
40: PARKS
Landscape Maintenance Supervisor 1 1 1 1
Parks Maintenance Worker I/II 5 5 5 5
Senior Parks Maintenance Worker 1 1 1 1
PARKS POSITION TOTALS 7 7 7 7
41: FACILITIES
Custodian 5 5 5 5
Facility Maintenance Supervisor 1 1 1 1
Facility Maintenance Worker I/II 0 0 0 2
Senior Facility Maintenance Worker 3 3 3 1
FACILITIES POSITION TOTALS 9 9 9 9
55: RECREATION
Recreation Administrative Coordinator 1 1 1 1
Recreation Coordinator 1 1 1 1
Recreation Manager 1 1 1 1
Recreation Supervisor 1 1 1 1
RECREATION POSITION TOTALS 4 4 4 4
58: CRA SUCCESSOR AGENCY
Redevelop & Economic Development Manager 1 1 1 0
CRA SUCCESSOR AGENCY POSITION TOTALS 1 1 1 0
63: ELECTED OFFICIALS
Council Members (elected) 3 3 3 3
Mayor (elected) 1 1 1 1
Vice-Mayor (elected) 1 1 1 1
City Treasurer (Elected) 0 0 0 1
ELECTED OFFICIALS POSITION TOTALS 5 5 5 6
65: CITY MANAGER
City Manager 1 1 1 1
CITY MANAGER POSITION TOTALS 1 1 1 1
14 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

APPROVED POSITIONS

APPROVED APPROVED APPROVED REQUESTED
DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25
66: HUMAN RESOURCES
Director of Human Resources 1 1 1 1
Human Resources Analyst 1 1 1 1
Human Resources Technician 1 1 1 1
Payroll Technician I/II 0 0 0 2
HUMAN RESOURCES POSITION TOTALS 3 3 3 5
67: CITY CLERK
City Clerk 1 1 1 1
Deputy City Clerk 1 1 1 1
CITY CLERK POSITION TOTALS 2 2 2 2
70: BUILDING
Building Permit Technician 1 1 1 1
BUILDING POSITION TOTALS 1 1 1 1
73: FINANCE
Account Clerk I/II 3 3 3 3
Accountant 2 2 2 2
City Treasurer (Elected) 1 1 1 0
Deputy Finance Director 1 1 1 1
Director of Finance 1 1 1 1
Payroll Technician I/II 2 2 2 0
Revenue & Customer Service Supervisor 1 1 1 1
Secretary (2) 0 1 1 1
Senior Account Clerk 2 2 2 2
FINANCE POSITION TOTALS 13 14 14 11
75: PLANNING
Administrative Secretary 1 1 1 1
Director of Community Development 1 1 1 1
Senior Planner 1 1 1 1
Redevelop & Economic Development Manager 0 0 0 1
PLANNING POSITION TOTALS 3 3 3 4
CITY OF CERES POSITION TOTALS 210 179 180 182
(2) - A total of 10 positions are frozen for Fiscal Year 2024-2025. (1) - One community services officer is funded through ARPA and will be eliminated on 12/31/26 or when ARPA fund run out, whichever is sooner.
15 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

COMMUNITY PROFILE

LOCATION
The City of Ceres is located in the central San Joaquin Valley, 80 miles south of Sacramento and 95 miles east of San Francisco, in the heart of Stanislaus County. Ceres is in one of the Central Valley’s richest and most diverse agricultural areas and is the home of the new County Agriculture Center. Even the name “Ceres” originates from the mythological Goddess of Agriculture. With fertile soils, a mild climate and high-quality affordable water, the area consistently ranks at least fifth in the state for its value of agricultural production. For area residents, the surrounding farmland provides refreshing aesthetic quality, and the abundant local harvest is always appreciated at many seasonal and roadside farmers’ markets.

HISTORY
The third largest city in the county, Ceres is a growing community with a heartfelt commitment to retaining its small neighborhood personality. Ceres is a city of rich ethnic and cultural diversity, which makes it a rewarding place to live and work. The community has a deep appreciation for the past and a firm commitment to the future. Economic growth, development, and improvement of the quality of life are major goals of the whole community. City officials have made a commitment to maintain the delicate balance between quality living, quality growth, and the preservation of the family farm which remains the cornerstone of area’s economic and historical base.

Businesses, organizations, and nonprofit community groups band together for a number of activities throughout the year. Events such as the annual Ceres Street Fair in May and summertime concerts in the park are well attended. The preservation of the historic Whitmore House (the first home built in Ceres) is a community project and is revitalized each year as new generations contribute their thoughts and ideas. Ceres is self-sufficient with its variety of retail and service businesses has grown over the last two years with the “Gateway Project” on Mitchell Road. The “Always Try Ceres First” Chamber of Commerce motto is just good advice! The Ceres Unified School District has received National and Distinguished school awards and is supported generously by the community.

City planners have made a concerted effort toward responsible growth of the community with over 13 parks and recreation areas that complement affordable housing. Soccer teams, Little League, adult softball, youth football, community swim ming and a golf course offer many weekend activities for families.

There is a wide variety of housing available in Ceres, including new homes as well as resale homes.

Prices range from entry-level homes starting at approximately $300,000 to executive homes in excess of $700,000. Multiple family units in Ceres including apartments, duplex, triplex, and mobile home park living are also available.
16 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

COMMUNITY PROFILE

GOVERNMENT
Ceres
was incorporated as a General Law City on February 25, 1918, and has a current population of 49,819 49,319. The City is a full service city and has 182 full time employees and 30 part time employees.

The City functions under the City Council/City Manager form of local government. General municipal elections are held on the first Tuesday of November in odd numbered years. The Mayor is directly elected for a four-y ear term. Council Members are directly elected for four-y ear overlapping terms. The City Council serves as the legislative, policy making body. 17 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

REVENUE SUMMARY BY FUND
Account Description
ACTUAL
FY 21-22
ACTUAL
FY 22-23
BUDGET
FY 23-
34 REQUESTED
FY 24-25
100: GENERAL FUND
10073 001201 S
ECURED PROPERTY TAX 2,290,800 2,896,353 2,800,000 3,057,000 10073 001203 P.TAX-MOTOR VEHICLE IN LIEU 4,284,543 4,520,178 4,700,000 4,934,800 10073 001204 UNSECURED PROPERTY TAX APP 122,071 131,946 130,000 140,000 10073 001208 SUPPL. PROP TAX SB813 40,283 98,540 45,000 70,000 10073 001209 SALES TAX 7,927,686 7,925,725 8,744,576 7,891,000 10073 001211 TRANSIENT OCCUPANCY TAX 258,863 305,594 420,000 340,000 10073 001212 REAL PROPERTY TRANSFER 84,204 87,336 95,000 77,000 10073 001214 SALES TAX PS AUGMENTATION 286,174 204,677 315,000 305,900 10073 001215 RTTPF ALLOCATION 703,058 816,933 815,000 900,000 10073 001216 RTTPF ADMIN RECOVERY - - - 305,299
10073 001221 UTILITY USERS TAX ELECTRICAL 728,072 754,483 800,000 750,000 10073 001222 UTILITY USERS TAX NATURAL GAS 335,182 474,772 350,000 400,000 10073 001223 UTILITY USERS TAX CABLE TV 94,323 83,617 90,000 75,000 10073 001224 UTILITY USERS TAX TELEPHONE 215,737 210,327 200,000 225,000 10073 001225 BUSINESS LICENSE TAX 1,482,932 1,638,381 1,595,000 1,596,500 10073 002310 GA
RAGE SALE PERMIT & INSPECTIO 2,800 2,999 2,800 2,800 10070 002316 BUILDING PERMITS 415,679 880,222 500,000 250,000 10019 002330 ENCROACHMENT PERMITS 119,194 83,400 100,000 60,000 10015 002332 FIREWORKS PERMITS 5,586 6,384 5,586 5,998 10018 002333 TRANSPORT PERMITS 2,160 1,814 2,000 1,600 10073 002334 CABLE TV FRANCHISE 191,366 169,776 195,000 150,000 10073 002335 PUBLIC UTILITIES FRANCHISE 94,952 122,789 100,000 145,000 10073 002336 BERTOLOTTI REFUSE FRANCHISE 716,
225 817,456 820,000 850,000 10010 003402 PARKING FINES 59,061 68,794 20,000 30,000 10010 003404 MISCELLANEOUS FINES 54,202 33,658 50,000 40,000 10073 003406 UTILITY PENALTIES 100,215 159,149 170,000 160,000 10073 003407 RETURNED CHECK FEE 185 31 100 500
10073 004502 INTEREST ON BANK DEPOSITS 40,976 71,893 50,000 15,000 10055 004503 RENT-AMERICAN LEGION HALL 32,109 34,468 30,000 35,000 10055 004506 RENTAL CITY PROPERTY 3,600 2,400 - -
10010 004508 RENTAL-FIRING RANGE 7,820 20,900 12,000 - 10073 004509 SALE OF MISC CITY PROPERTY 88,696 705 1,000 1,000 10010 005602 STAN CO SUPP- BHRS CONTRACT 15,026 610 - - 10015 005609 CERES FIRE PROTECTION DISTRICT 71,622 76,702 95,000 75,000 10015 005611 MODESTO-CERES FIRE PROTECTION 284,893 299,969 300,000 309,300 10073 005624 HOMEOWNER PROPERTY TAX RELIEF 21,614 23,219 23,000 23,000 10073 005625 MOTOR VEHICLE IN LIEU 56,493 50,224 55,000 60,000 10013 005643 WASTE TIRE CLEANUP GRANT 4,170 - - -
10010 005644 STEP GRANT 15,892 13,089 - -
10065 005653 BULLETPROOF VEST PARTNERSHIP G 5,947 1,069 - - 10010 005660 CA AIR RESOURCE BOARD REBATE 2,250 - - - 10010 005665 CUSD SCHOOL RESOURCE OFFICER 555,022 554,501 655,000 650,000 10010 005667 SJVAPCD-ZERO MOTORCYCLE GRANT 60,000 - - - 10073 005668 MANDATED COST REIMBURS 32,092 110,559 40,000 100,000 10010 005673 SDEA 17,502 10,481 18,
000 2,000
10033 005696 WASTE TIRE AMNESTY GRANT - - - 8,100 10010 005699 NEWMAN DISPATCH CONTRACT 192,000 198,000 198,000 198,000 18 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

REVENUE SUMMARY BY FUND
Account Description
ACTUAL
FY 21-22
ACTUAL
FY 22-23
BUDGET
FY 23-
34 REQUESTED
FY 24-25
10070 006701 SPECIAL INSPECTION FEE BLD 16,230 2,765 1,000 1,000 10070 006702 SPECIAL INSPECTION FEE P/W 350 - - -
10070 006703 ANNEXATION FEES - 910 1,000 -
10070 006704 PLAN CHECK FEES 162,915 444,793 380,000 215,000 10070 006705 SEISMIC FEES 220 - - 775
10073 006706 BERTOLOTTI BILLING & COLLECT 55,079 47,069 60,000 47,000 10073 006707 BUSINESS LIC APP FEE 10,580 11,070 10,000 8,500 10073 006708 DATA INPUT & FLOOR PLAN FEE 1,261 1,649 1,500 1,500 10070 006712 ZONING FEES 31,390 21,435 35,000 25,000 10070 006714 SUBDIVISION FEES 9,110 8,540 8,000 12,000 10070 006716 ENVIRONMENTAL FEES 12,273 3,354 4,000 2,000 10073 006718 KASE MANUFACTURING DEV AGREEME - - 300,000 - 10015 006721 FIRE-ASSISTANCE TO OTHER AGENC 41,623 - - - 10055 006724 RECREATION SELF SUPPORT 75,208 89,397 75,000 75,000 10010 006725 POLICE - BOOKING FEES 471 - 1,000 -
10010 006726 POLICE - FLEA MKT, REPORTS & M 8,462 9,669 10,000 10,000 10010 006727 POLICE - FALSE ALARMS - 100 100 -
10073 006728 SALE MAPS & PUBLICATIONS 505 17 100 50
10010 006730 TOW OPERATOR/DRIVER PERMIT 5,400 5,400 5,400 5,400 10055 006734 YOUTH SPORT PLAYER FEE 10,555 23,176 15,000 18,000 10073 006736 KASE DISPENSARY DEV AGREEMENT 240,000 240,000 240,000 120,000 10073 006737 PATIENT FIRST DISPENSARY DEV A 840,000 840,000 840,000 840,000 10070 006748 FIRE PREVENTION FEES - 3,701 - 25,000 10070 006749 MASSAGE FILING FEE - - -
400
10018 006767 MITCHELL CORRIDOR SPEC 171,186 3,896 2,000 - 10055 006770 PARK USER FEES 65,465 74,109 65,000 50,000 10018 006771 WESTPOINTE SERVICES 2,500 - 2,500 2,500 10073 007810 MISCELLANEOUS REVENUE 14,078 16,721 20,000 20,000 10010 007827 POLICE - SEIZED FUNDS 12,319 1,646 5,000 - 10073 009150 EQUITY TRANSFER 152,000 160,600 152,000 1,500,000 10073 009152 TRANSFER FROM 270 CFD-POLICE 135,422 - 142,613 150,000 10073 009153 TRANSFER FROM 270 CFD-FIRE 381,303 - 401,552 423,000 10073 009154 TRA
NSFER FROM 270 CFD-PARKS 99,773 - 105,072 110,000
10073 009155 TRANSFER FROM 270 CFD-ADMIN 52,341 - 63,114 66,000 10010 009164 TRANSFER FROM 296 - - - 100,000
TOTAL GENERAL FUND 24,731,298 25,974,137 27,488,013 28,067,922 219: CARES ACT
21960 005605 C
ARES ACT-STATE 5,825,755 5,825,755 - - TOTAL CARES ACT 5,825,755 5,825,755 - - 222: CRA LOW/MODERATE SET ASIDE
22273 004502 I
NTEREST ON BANK DEPOSITS (6) - - -
TOTAL CRA LOW/MODERATE SET ASIDE (6) - - -
19 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

REVENUE SUMMARY BY FUND
Account Description
ACTUAL
FY 21-22
ACTUAL
FY 22-23
BUDGET
FY 23-
34 REQUESTED
FY 24-25
223: HOME GRANT PROGRAM INCOME
22365 005694 H
OME - 1ST TIME HOMEBUYER 84,590 10,000 - -
22365 007810 MISCELLANEOUS REVENUE 4,919 5,974 - -
22365 007846 1ST TIME HOME PRGM INCOME 58,199 - - -
TOTAL HOME GRANT PROGRAM INCOME 147,708 15,974 - - 224: TRAFFIC OFFENDER FUND
22410 005677 O
TS TRAFFIC RECORDS IMP GRANT 62,000 11,900 - -
22410 006729 TOWING IMPOUND FEES 64,113 62,753 53,000 55,000 TOTAL TRAFFIC OFFENDER FUND 126,113 74,653 53,000 55,000 225: USED OIL GRANTS
22518 004502 I
NTEREST ON BANK DEPOSITS 53 119 208 208
22518 005678 USED OIL OPPORTUNITY GRANT 12,426 448 12,500 - TOTAL USED OIL GRANTS 12,479 566 12,708 208
226: DEPART OF CONSERVATION GRANT
22618 004502 I
NTEREST ON BANK DEPOSITS 160 271 617 617
22618 005652 CAL RECYCLE CITY/COUNTY PAYMEN 12,411 12,374 - - 22633 005652 DPT CONSERVATION RECYCLE GRANT - - - 12,285 TOTAL DEPART OF CONSERVATION GRANT 12,571 12,645 617 12,902 227: SB 1383
22733 005600 S
B 1383 69,946 - - -
22773 004502 INTEREST ON BANK DEPOSITS - 165 - -
TOTAL SB 1383 69,946 165 - -
230: STREET TREE FUND
23073 004502 I
NTEREST ON BANK DEPOSITS 336 484 860 860
TOTAL STREET TREE FUND 336 484 860 860
236: CRA - 20% LOW INCOME HOUSING
23673 007846 LO
AN REPAYMENT 30,405 28,868 - -
TOTAL CRA - 20% LOW INCOME HOUSING 30,405 28,868 - - 238: WESTPOINTE STORMDRAIN BEN DIST
23873 004502 I
NTEREST ON BANK DEPOSITS 35 58 59 59
TOTAL WESTPOINTE STORMDRAIN BEN DIST 35 58 59 59
239: BEGIN HOUSING GRANT REUSE
23973 004502 I
NTEREST ON BANK DEPOSITS 669 1,095 1,560 1,560
TOTAL BEGIN HOUSING GRANT REUSE 669 1,095 1,560 1,560 243: BROWN ANNEX PUBLIC SAFETY MITIGATON
24373 004502 I
NTEREST ON BANK DEPOSITS 18 49 50 50
24370 006717 BROWN ANNEX PUB SERV MITIGATON - 35,860 - - TOTAL BROWN ANNEX PUBLIC SAFETY MITIGATON 18 35,909 50 50 20 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

REVENUE SUMMARY BY FUND
Account Description
ACTUAL
FY 21-22
ACTUAL
FY 22-23
BUDGET
FY 23-
34 REQUESTED
FY 24-25
245: AB939 SOURCE REDUCTION/RECYCLE
24573 004502 I
NTEREST ON BANK DEPOSITS 760 1,012 2,182 2,182
24518 005650 AB939 SOURCE REDUCTION/RECYCLE - - 14,000 - TOTAL AB939 SOURCE REDUCTION/RECYCLE 760 1,012 16,182 2,182 248: EASTGATE STORM DRAIN BENEFIT
24873 004502 I
NTEREST ON BANK DEPOSITS 1,013 1,762 1,000 1,000
24818 006736 STORM DRAIN BENEFIT DISTRICT 43,619 84,605 15,000 10,000 TOTAL EASTGATE STORM DRAIN BENEFIT 44,631 86,367 16,000 11,000 249: EASTGATE STREET & LANDSCP BENEFIT
24973 004502 I
NTEREST ON BANK DEPOSITS 204 411 250 250
24918 006737 STREET & LANDSCAPE BENEFIT DIS - 36,487 - - TOTAL EASTGATE STREET & LANDSCP BENEFIT 204 36,897 250 250 251: STREET EXPANSION
25173 004502 I
NTEREST ON BANK DEPOSITS 2,861 9,341 5,000 5,000
25118 006709 STREET EXPANSION 1,444,337 695,006 473,669 78,000 TOTAL STREET EXPANSION 1,447,198 704,347 478,669 83,000 253: NEIGHBORHOOD PARK FEES
25373 004502 I
NTEREST ON BANK DEPOSITS 2,898 5,540 1,500 1,500
25370 006710 NEIGHBORHOOD PARK FEES 137,074 321,410 68,965 129,122 TOTAL NEIGHBORHOOD PARK FEES 139,972 326,950 70,465 130,622 254: HOME FEDERAL GRANT
25465 005693 H
OME - CONSORTIUM - - - 143,893
25465 005694 HOME - 1ST TIME HOMEBUYER 186,513 49,341 - - 25465 007841 EMERGENCY REPAIR PROGRAM INCOM 21,919 - - - TOTAL HOME FEDERAL GRANT 208,432 49,341 - 143,893 255: STATE GAS TAX
25573 004502 I
NTEREST ON BANK DEPOSITS 66 - - -
25573 005606 STATE GAS TAX 2106 162,635 167,592 189,721 180,860 25573 005607 STATE GAS TAX 2103 386,580 399,339 485,537 435,102 25573 005608 STATE GAS TAX 2107 324,428 380,118 386,193 415,719 25573 005610 STATE GAS TAX 2107.5 6,000 6,000 6,000 6,000 25573 005671 STATE GAS TAX 2105 271,343 278,917 321,524 304,191 25573 005672 ROAD MAINTENANCE REHAB - 1,000 - -
25530 007803 STREET LIGHT COST SHARING REIM 1,761 1,515 1,520 1,500 25519 007810 MISCELLANEOUS REVENUE 1,159 313 - -
TOTAL STATE GAS TAX 1,153,972 1,234,794 1,390,495 1,343,372 256: BEGIN HOUSING GRANT FUND
25673 004502 I
NTEREST ON BANK DEPOSITS 1,339 2,238 500 500
25665 005694 BEGIN - 1ST TIME HOMEBUYER 79,213 - - - TOTAL BEGIN HOUSING GRANT FUND 80,552 2,238 500 500
21 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

REVENUE SUMMARY BY FUND
Account Description
ACTUAL
FY 21-22
ACTUAL
FY 22-23
BUDGET
FY 23-
34 REQUESTED
FY 24-25
258: STATE TRAFFIC SAFETY
25873 003401 M
OTOR VEHICLE FINES 47,770 53,022 45,000 52,000
TOTAL STATE TRAFFIC SAFETY 47,770 53,022 45,000 52,000 260: JAG POLICE GRANTS
26073 004502 I
NTEREST ON BANK DEPOSITS 92 142 217 217
26010 005629 JAG 2010-DJ-BX-1178 - 119 - 17,262 26065 005682 JUSTICE ASSISTANCE GRANT - 13,757 - -
TOTAL JAG POLICE GRANTS 92 14,019 217 17,479
261: MITCHELL STORM DRAIN BENEFIT
26173 004502 I
NTEREST ON BANK DEPOSITS 882 1,443 700 700
TOTAL MITCHELL STORM DRAIN BENEFIT 882 1,443 700 700 262: MEASURE H - 1/2 CENT SALES TAX
26273 001205 M
EASURE H - 1/2 CENT SALES TAX 4,891,723 4,814,659 4,952,917 4,740,000 26273 004502 INTEREST ON BANK DEPOSITS 5,745 7,332 4,300 4,300 26273 007810 MISCELLANEOUS REVENUE 328 125 - -
TOTAL MEASURE H - 1/2 CENT SALES TAX 4,897,796 4,822,115 4,957,217 4,744,300 264: RIVERBLUFF REGIONAL PARK
26465 005641 P
ROP 40 RIVER PARKWAYS GRANT 48,925 - - -
26455 007830 COMMISSIONS-SNACK BAR 702 1,235 1,200 2,800 TOTAL RIVERBLUFF REGIONAL PARK 49,627 1,235 1,200 2,800 265: DANIEL WHITMORE HOUSE
26573 009161 E
QUITY TRANSFER FROM 100 7,811 5,371 55,628 -
TOTAL DANIEL WHITMORE HOUSE 7,811 5,371 55,628 -
268: FEDERAL TRANSPORTATION FUNDING
26819 005599 S
TATE OF CA CLEAN GRANT - - 262,500 -
26818 005653 SAFE ROUTES 2 SCHOOL (STATE) 41,370 384,833 186,000 - 26818 005654 CMAQ FUNDING 753,258 689,271 500,000 275,000 26819 005655 FEDERAL TRANS FUND (RSTP SRTS 245,458 392,961 500,000 300,000 26819 005683 STATE OF CA CLEAN GRANT - 20,688 - -
TOTAL FEDERAL TRANSPORTATION FUNDING 1,040,086 1,487,754 1,448,500 575,000 270: COMMUNITY FACILITIES DISTRICT
27073 001202 C
FD ASSESSMENTS-POLICE 135,421 149,135 145,000 150,000 27073 001203 CFD ASSESSMENTS-FIRE 381,303 419,918 406,000 423,000 27073 001204 CFD ASSESSMENTS-PARKS 99,773 109,877 106,300 110,000 27073 001205 CFD ASSESSMENTS-ADMIN 59,932 66,001 63,852 66,000 27073 004502 INTEREST ON BANK DEPOSITS 608 1,345 1,308 1,308 TOTAL COMMUNITY FACILITIES DISTRICT 677,038 746,277 722,460 750,308 22 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

REVENUE SUMMARY BY FUND
Account Description
ACTUAL
FY 21-22
ACTUAL
FY 22-23
BUDGET
FY 23-
34 REQUESTED
FY 24-25
271: MEASURE L
27173 004502 I
NTEREST ON BANK DEPOSITS 9,512 17,713 8,000 8,000
27119 005603 LOCAL STREETS AND ROADS 2,156,398 1,931,478 1,283,176 1,700,000 27119 005616 REGIONAL CONTROL PROJ COOP AGR 458,444 - 150,000 200,000 27119 005622 TRAFFIC MANAGEMENT 431,280 386,296 302,633 390,000 27119 005623 BIKE AND PEDESTRIAN 215,640 193,148 139,239 192,000 TOTAL MEASURE L 3,271,273 2,528,635 1,883,048 2,490,000 275: COMMUNITY CENTER
27555 004505 REN
TAL-COMMUNITY CENTER 276,069 260,722 175,000 265,000 27555 006725 ADMIN FEE-COMM CNTR 15 - - -
27555 007810 MISCELLANEOUS REVENUE - 317 - -
TOTAL COMMUNITY CENTER 276,084 261,039 175,000 265,000 276: FIRE HYDRANT BENEFIT
27618 006762 F
IRE HYDRANT BENEFIT DIS 442 - - -
TOTAL FIRE HYDRANT BENEFIT 442 - - -
277: ROAD MAINT & REHAB ACCOUNT
27773 004502 I
NTEREST ON BANK DEPOSITS 3,588 7,158 4,000 4,000
27773 005672 ROAD MAINT & REHAB ACCT 979,672 1,081,943 1,211,242 1,253,974 TOTAL ROAD MAINT & REHAB ACCOUNT 983,260 1,089,101 1,215,242 1,257,974 278: BROWN ANNEX STREET IMP BENEFIT
27873 004502 I
NTEREST ON BANK DEPOSITS 2 4 - -
TOTAL BROWN ANNEX STREET IMP BENEFIT 2 4 - -
284: N E STORM DRAIN BENEFIT
28473 004502 I
NTEREST ON BANK DEPOSITS 511 837 400 400
TOTAL N E STORM DRAIN BENEFIT 511 837 400 400
285: WESTSIDE STORM DRAIN BENEFIT
28573 004502 I
NTEREST ON BANK DEPOSITS 12 20 5 -
TOTAL WESTSIDE STORM DRAIN BENEFIT 12 20 5 -
290: CDBG PROGRAM INCOME
29073 004502 I
NTEREST ON BANK DEPOSITS 1,125 1,867 1,000 1,000
29065 007841 EMERGENCY REPAIR PROGRAM INCOM 356 388 388 388 29065 007842 92 CDBG REHAB PRGM INCOME 2,124 2,188 1,700 1,700 29065 007844 EMERGENCY REPAIR PRG INC DEFR 8,806 - - - TOTAL CDBG PROGRAM INCOME 12,411 4,444 3,088 3,088
291: CDBG FEDERAL GRANT
29165 005666 C
DBG - CONSORTIUM 11,269 414,074 233,793 218,623 TOTAL CDBG FEDERAL GRANT 11,269 414,074 233,793 218,623 292: ST LIGHT/LANDSCAPE DIST
29218 001201 A
SSESSMENTS-LIGHT/LANDSCAPING 437,398 467,658 430,675 472,000 TOTAL ST LIGHT/LANDSCAPE DIST 437,398 467,658 430,675 472,000 23 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

REVENUE SUMMARY BY FUND
Account Description
ACTUAL
FY 21-22
ACTUAL
FY 22-23
BUDGET
FY 23-
34 REQUESTED
FY 24-25
293: DOWNTOWN REVITALIZATION
29373 004502 I
NTEREST ON BANK DEPOSITS 228 332 500 500
29373 006761 DOWNTOWN REVITALIZATION 8,766 10,769 8,995 7,800 TOTAL DOWNTOWN REVITALIZATION 8,994 11,101 9,495 8,300 294: SEIZED FUNDS - POLICE
29473 004502 I
NTEREST ON BANK DEPOSITS 155 216 200 200
29410 007827 SEIZED FUNDS - POLICE 8,952 - 250 -
TOTAL SEIZED FUNDS - POLICE 9,107 216 450 200
295: ABANDONED VEHICLE ABATEMENT
29573 004502 I
NTEREST ON BANK DEPOSITS 236 347 645 645
29573 005615 STANCOG VEHICLE ABATEMENT 31,536 55,005 34,000 34,000 TOTAL ABANDONED VEHICLE ABATEMENT 31,772 55,352 34,645 34,645 296: COPS (SLESF)
29665 005679 S
UPPLEMENTL LAW ENFORCEMT COPS 176,583 233,819 100,000 100,000 TOTAL COPS (SLESF) 176,583 233,819 100,000 100,000 297: RECREATION FACILITY DEVELOPMNT
29755 004506 S
MYRNA CELLULAR TOWER LEASE 37,058 37,409 37,000 41,917 29755 007826 PARK VENDING MACHINE REVENUE 291 - - -
TOTAL RECREATION FACILITY DEVELOPMNT 37,349 37,409 37,000 41,917 298: CONCERTS IN THE PARK
29855 007834 C
ONCERTS IN THE PARK 1,800 1,800 1,200 2,700
29873 009161 EQUITY TRANSFER FROM 100 5,042 2,507 6,600 5,925 TOTAL CONCERTS IN THE PARK 6,842 4,307 7,800 8,625
346: SCRC BOND DEBT SERVICE
34673 004502 I
NTEREST ON BANK DEPOSITS 16 - - -
34673 009150 EQUITY TRANSFER 111,105 107,115 107,959 108,471 TOTAL SCRC BOND DEBT SERVICE 111,121 107,115 107,959 108,471 347: CRA BOND DEBT SERVICE
34773 004502 I
NTEREST ON BANK DEPOSITS 330,851 19 - - 34773 009150 EQUITY TRANSFER 2,024,749 2,339,681 2,352,300 2,343,075 TOTAL CRA BOND DEBT SERVICE 2,355,600 2,339,700 2,352,300 2,343,075 428: SURFACE WATER BONS
42873 004502 I
NTEREST ON BANK DEPOSITS 664 - - -
42895 004999 CONTRIBUTED CAPITAL 8,825,000 - - - 42835 006742 SRWA-CA DRAW FUNDS - 11,046,512 - -
42873 007845 BOND PROCEEDS - 19,603 - -
TOTAL SURFACE WATER BONDS 8,825,664 11,066,115 - - 24 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

REVENUE SUMMARY BY FUND
Account Description
ACTUAL
FY 21-22
ACTUAL
FY 22-23
BUDGET
FY
23-34

REQUESTED
FY 24-25

466: CRA SUCCESSOR AGENCY
46673 001215 RPTTF ALLOCATION 3,095,939 2,594,475 2,597,375 2,326,283 46673 004502 INTEREST ON BANK DEPOSITS 11,847 22,410 20,000 20,000 46600 006899 PENSION CREDIT 26,397 - - - TOTAL CRA SUCCESSOR AGENCY 3,134,183 2,616,885 2,617,375 2,346,283

469: SCRC SUCCESSOR AGENCY
46973 001215 RPTTF ALLOCATION 168,328 168,634 165,476 111,111 46973 004502 INTEREST ON BANK DEPOSITS 8 - 330 - 46900 006899 PENSION CREDIT 8,382 - - - TOTAL SCRC SUCCESSOR AGENCY 176,718 168,634 165,806 111,111

499: PUBLIC FACILITIES FEES
49973 004502 INTEREST ON BANK DEPOSITS 7,107 12,106 10,000 10,000 49918 004509 SALE OF MISC CITY PROPERTY 17,975 - - - 49918 006775 PFF GENERAL GOVERNMENT 9,905 14,588 6,800 - 49918 006776 PFF PUBLIC SAFETY 30,034 27,261 6,696 - 49918 006777 PFF PLAND COMM FACILITIES 43,826 100,225 8,792 - 49918 006778 PFF PUBLIC WORKS 58,377 77,780 19,106 - 49918 006779 PFF FIRE-EASTGATE 62,429 57,586 14,179 - TOTAL PUBLIC FACILITIES FEES 229,652 289,546 65,573 10,000

527: WATER SERVICE FUND
52773 003406 UTILITY PENALTIES 260,292 297,011 350,505 300,000 52773 004502 INTEREST ON BANK DEPOSITS 38,254 99,370 74,342 74,342 52735 004509 SALE OF MISC CITY PROPERTY 2,803 - - - 52773 006731 WATER PYMT AGREE FEES 13,700 1,050 1,200 1,200 52773 006747 MISC WATER REVENUE 22,970 12,152 23,000 20,000 52735 006754 CIP WATER SERVICE FEES 1,076,243 1,054,201 1,163,488 1,071,000 52735 006755 CONSTRUCTION WATER 6,915 1,195 6,500 - 52773 006756 WATER SERVICE FEE 15,320,203 15,220,792 16,710,136 15,803,606 52700 006899 PENSION CREDIT 291,502 - - - 52735 007810 MISCELLANEOUS REVENUE 15,822 4,188 - - 52735 007843 TCP (TRICHLRPRPANE) SETTLEMENT 3,000,000 3,000,000 3, 000,000 - TOTAL WATER SERVICE FUND 20,048,704 19,689,959 21,329,171 17,270,148

528: WATER QUALITY SINKING FUND
52873 004502 INTEREST ON BANK DEPOSITS 7,043 12,461 12,195 12,195 52873 009150 EQUITY TRANSFER 212,000 212,000 421,056 423,720 TOTAL WATER QUALITY SINKING FUND 219,043 224,461 433,251 435,915

540: WATER SUPPLY / EXTENSION
54073 004502 INTEREST ON BANK DEPOSITS 6,675 12,529 11,621 11,621 54035 006746 WATER CONNECTION FEES 324,424 554,328 289,928 200,000 TOTAL WATER SUPPLY / EXTENSION 331,099 566,857 301,549 211,621 25 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

REVENUE SUMMARY BY FUND
Account Description
ACTUAL
FY 21-22
ACTUAL
FY 22-23
BUDGET
FY 23-
34 REQUESTED
FY 24-25
550: SEWER MAIN LINE CONSTRUCTION
55073 004502 I
NTEREST ON BANK DEPOSITS 3,500 6,602 6,310 6,310
55025 006744 SEWER MAIN LINE CONSTRUCTION 279,167 477,650 215,024 72,950 TOTAL SEWER MAIN LINE CONSTRUCTION 282,667 484,253 221,334 79,260 567: SEWER SERVICE FUND
56773 003406 U
TILITY PENALTIES 100,236 159,174 170,548 160,000 56773 004502 INTEREST ON BANK DEPOSITS 48,854 93,312 86,400 86,400 56773 006738 SEWER SERVICE FEE 9,730,471 9,699,725 9,972,684 9,700,000 56725 006739 CIP SEWER SERVICE FEES 526,104 522,819 528,000 523,000 56770 006740 SEWER CONNECTION FEES 18,971 1,750 4,200 2,100 56725 006741 DEL PUERTO WATER DISTRICT AGRM - 454,227 - - 56725 006743 MISC SEWER INCOME 350 - 350 -
56700 006899 PENSION CREDIT 285,848 - - - 56725 007810 MISCELLANEOUS REVENUE 17,338 104 - -
56773 009150 EQUITY TRANSFER 304,000 304,000 304,000 304,000 TOTAL SEWER SERVICE FUND 11,032,171 11,235,113 11,066,182 10,775,500 571: STANCOG DIAL-A-RIDE
57173 004502 I
NTEREST ON BANK DEPOSITS 1,621 2,643 1,500 1,500
TOTAL STANCOG DIAL-A-RIDE 1,621 2,643 1,500 1,500
600: EQUIPMENT MAINTENANCE - ISF
60020 004509 S
ALE OF MISC CITY PROPERTY 34,010 - - -
60020 007810 MISCELLANEOUS REVENUE 992 647 - -
60020 008902 ISF EQUIPMENT MAINT 1,300,002 1,547,481 1,729,047 1,733,591 TOTAL EQUIPMENT MAINTENANCE - ISF 1,335,003 1,548,128 1,729,047 1,733,591 610: ISF EQUIPMENT REPLACEMENT POOL
61020 004509 S
ALE OF MISC CITY PROPERTY 98,545 30,150 - -
61020 007810 MISCELLANEOUS REVENUE - 89,507 - -
61020 008903 ISF EQUIPMENT REPLACEMENT POOL 1,215,885 1,769,279 919,881 919,547 TOTAL ISF EQUIPMENT REPLACEMENT POOL 1,314,430 1,888,936 919,881 919,547 616: INFORMATION TECHNOLOGY - ISF
61673 007810 M
ISCELLANEOUS REVENUE 123 - - -
61616 008908 ISF IT SUPPORT 1,133,659 1,038,309 1,062,501 713,867 TOTAL INFORMATION TECHNOLOGY - ISF 1,133,782 1,038,309 1,062,501 713,867 677: RISK MANAGEMENT WORKERS COMP - ISF
67766 007820 4
850 REIMBURSEMENT - (3,294) - -
67760 008906 ISF WORKERS COMPENSATION - - - 1,292,224 67766 008906 ISF WORKERS COMPENSATION 1,304,535 1,362,934 1,289,966 - TOTAL RISK MANAGEMENT WORKERS COMP - ISF 1,304,535 1,359,640 1,289,966 1,292,224 679: BUILDING MAINTENANCE - ISF
67941 007810 M
ISCELLANEOUS REVENUE 284 - - -
67941 008904 ISF BUILDING MAINTENANCE 1,541,984 1,517,092 1,695,083 618,697 TOTAL BUILDING MAINTENANCE - ISF 1,542,268 1,517,092 1,695,083 618,697 26 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

REVENUE SUMMARY BY FUND
Account Description
ACTUAL
FY 21-22
ACTUAL
FY 22-23
BUDGET
FY 23-
34 REQUESTED
FY 24-25
682: RISK MANAGEMENT LIABILITY - ISF
68266 007810 M
ISCELLANEOUS REVENUE 7,607 26,192 - -
68266 007821 RETROSPECTIVE REFUNDS - 28,630 - -
68260 008905 ISF LIABILITY INSURANCE - - - 2,009,778
68266 008905 ISF LIABILITY INSURANCE 895,991 1,310,837 1,507,204 - TOTAL RISK MANAGEMENT LIABILITY - ISF 903,598 1,365,659 1,507,204 2,009,778 734: CERES COMMUNITY FOUNDATION
73473 004502 I
NTEREST ON BANK DEPOSITS 415 674 - -
TOTAL CERES COMMUNITY FOUNDATION 415 674 - -
737: WESTPOINTE ASSMT DIST-DEBT SERV
73773 004502 I
NTEREST ON BANK DEPOSITS 929 1,414 1,000 1,000
TOTAL WESTPOINTE ASSMT DIST-DEBT SERV 929 1,414 1,000 1,000 G
RAND TOTAL ALL FUNDS 100,300,663 104,162,640 87,757,673 81,878,328 0 - 0 -
27 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

GENERAL FUND REVENUE BY SOURCE
Taxes 21,090,499
Licenses, Permits & Franchises 1,470,798
Revenue from Use of Money & Property 51,000
Fines, Forfeitures & Penalties 230,500
Intergovernmental Revenue 1,402,400
Charges for Services & Other Revenue 1,472,725
Transfers from Other Funds 2,350,000
TOTAL GENERAL FUND REVENUE - $28,067, 28,067,922
TAXES - $21,090,499
Taxes are used for general City purposes. They are deposited in the General Fund and are not restricted. They represent the City's largest single revenue source. Sales Tax, Property Tax, Utility Users Tax, and Business License Tax are included in this major category of revenue.

LICENSES, PERMITS & FRANCHISES - $1,470,798
Includes revenues from Construction Permits, and other various permits. Franchise fees from Cable TV, Public Utilities and Refuse are also included in this category.

REVENUE FROM USE OF MONEY & PROPERTY - $51,000
Includes revenues from investment of the City's money and rental or sale of City property.

FINES, FORFEITURES & PENALTIES - $230,500
Includes revenues from court fines, late payment penalties, and miscellaneous Police fines.

INTERGOVERNMENTAL REVENUE - $1,402,400
Revenues received from Federal, State, or other Local governments. Motor Vehicle In-Lieu Tax is the largest single source of revenue in this category.

CHARGES FOR SERVICES & OTHER REVENUE - $1,472,725
Reflects the receipt of revenues from such sources as Annexation fees, Plan Check fees, Zoning fees, Subdivision fees, Recreation fees, Development Agreements and special Police services fees. Includes miscellaneous revenue not classified in any of the above categories.

TRANSFERS FROM OTHER FUNDS - $2,350,000
Transfers from CFD's and Fund balances.

Taxes 75.14%
Licenses, Permits & Franchises

5.24%
Revenue from Use of Money &
Property 0.18%
Fines, Forfeitures & Penalties

0.82%
Intergovernmental Revenue

5.00%
Charges for Services & Other
Revenue 5.25%
Transfers from Other Funds

8.37%
TOTAL GENERAL FUND REVENUE - $28,067,922
28 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

EXPENDITURE SUMMARY BY DEPARTMENT

ALL FUNDS BY REQUESTED
DEPARTMENT FY 23-24 %
PUBLIC SAFETY 22,492,104 78.4%
ADMINISTRAT 4,013,806 14.0%
PUBLIC WORK 2,197,516 7.7%
TOTAL GENERA 28,703,426 100.0%
61982161
PUBLIC SAFETY - $22,492,104 ADMINISTRATION - $4,013,806 09 POLICE (NON-SWORN) 16 INFORMATION TECHNOLOGY
10 POLICE 18 PUBLIC WORKS ADMINISTRATION
11 ANIMAL CONTROL 45 DOWNTOWN REVITALIZATION
13 CODE ENFORCEMENT 55 RECREATION
15 FIRE 57 HOUSING REHABILITATION
58 CRA SUCCESSOR AGENCY
PUBLIC WORKS & ENGINEERING - $2,197,516 59 SCRC SUCCESSOR AGENCY 19 ENGINEERING 60 GENERAL CITY
20 EQUIPMENT 63 CITY COUNCIL
25 WASTEWATER 65 CITY MANAGER
30 STREETS 66 HUMAN RESOURCES
33 SOLID WASTE 67 CITY CLERK
35 WATER 70 BUILDING
36 WATER CONSERVATION 73 FINANCE
40 PARKS 75 PLANNING
41 FACILITIES 95 DEBT SERVICE
95 CAPITAL IMPROVEMENT PROJECTS

PUBLIC SAFETY

78.36%

ADMINISTRATION

13.98%

PUBLIC WORKS & ENGINEERING

7.66%
TOTAL GENERAL FUND EXPENDITURES - $28,703,426
29 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

EXPENDITURE SUMMARY BY DEPARTMENT

GENERAL FUND

GENERAL FUND BY DEPARTMENT ACTUAL ACTUAL BUDGET REQUESTED DEPARTMENT FY 21-22 FY 22-23 FY 23-24 FY 24-25
09 POLICE (NON-SWORN) 1,644,950 1,758,617 1,941,123 1,883,582 10 POLICE 9,859,227 11,448,598 11,245,634 12,746,359 11 ANIMAL CONTROL 517,095 530,775 910,081 659,682 13 CODE ENFORCEMENT 307,364 84,495 433,453 351,073 15 FIRE 7,653,910 6,462,658 6,463,803 6,851,408 16 INFORMATION TECHNOLOGY 1,019 (1,019) - -
18 PUBLIC WORKS ADMINISTRATION 163,335 159,138 167,552 188,976 19 ENGINEERING 56,439 85,030 127,952 113,019 30 STREETS 184,881 162,170 214,760 260,337 33 SOLID WASTE 14,485 31,923 68,125 62,725
36 WATER CONSERVATION 26,808 45,077 43,898 53,791
40 PARKS 1,899,790 2,122,263 2,062,494 1,679,592 41 FACILITIES 57,461 53,640 67,544 28,052
55 RECREATION 568,598 641,805 738,355 774,615 60 GENERAL CITY 340,797 412,860 347,999 222,606 63 CITY COUNCIL 71,036 87,625 117,209 104,188 65 CITY MANAGER 127,588 208,608 182,097 226,711 66 HUMAN RESOURCES 274,858 292,080 411,258 52 3,851 67 CITY CLERK 356,032 310,033 259,672 305,418 70 BUILDING 371,378 462,483 511,897 345,172 73 FINANCE 639,774 730,531 803,466 677,287 75 PLANNING 343,920 383,741 409,056 644,982 95 CIP & DEBT SERVICE 41 - - -
SUB-TOTAL 25,480,787 26,473,129 27 ,527,428 28 ,703,426 58 CRA SUCCESSOR AGENCY 2,500 2,500 - -
SUB-TOTAL 2,500 2,500 - -
GRAND TOTAL 25,483,287 26,475,629 27 ,527,428 28 ,703,426 0 0 0 0
30 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

EXPENDITURE SUMMARY BY DEPARTMENT

ALL FUNDS BY REQUESTED
DEPARTMENT FY 23-24 %
PUBLIC SAFETY 27,602,311 30.4%
ADMINISTRAT 21,096,413 23.3%
PUBLIC WORK 41,986,863 46.3% TOTAL EXPEND 90,685,587 100.0%
0 PUBLIC SAFETY - $27,602,311 ADMINISTRATION - $21,096,413 09 POLICE (NON-SWORN) 16 INFORMATION TECHNOLOGY
10 POLICE 18 PUBLIC WORKS ADMINISTRATION
11 ANIMAL CONTROL 45 DOWNTOWN REVITALIZATION
13 CODE ENFORCEMENT 55 RECREATION
15 FIRE 57 HOUSING REHABILITATION
58 CRA SUCCESSOR AGENCY
PUBLIC WORKS & ENGINEERING - $41,986,863 59 SCRC SUCCESSOR AGENCY 19 ENGINEERING 60 GENERAL CITY
20 EQUIPMENT 63 CITY COUNCIL
25 WASTEWATER 65 CITY MANAGER
30 STREETS 66 HUMAN RESOURCES
33 SOLID WASTE 67 CITY CLERK
35 WATER 70 BUILDING
36 WATER CONSERVATION 73 FINANCE
40 PARKS 75 PLANNING
41 FACILITIES 95 DEBT SERVICE
95 CAPITAL IMPROVEMENT PROJECTS

PUBLIC SAFETY

30.44%

ADMINISTRATION

23.26%

PUBLIC WORKS & ENGINEERING

46.30%
TOTAL EXPENDITURES (ALL FUNDS) - $90,685,587
31 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

EXPENDITURE SUMMARY BY DEPARTMENT

ALL FUNDS

ALL FUNDS BY DEPARTMENT ACTUAL ACTUAL BUDGET REQUESTED
DEPARTMENT FY 21-22 FY 22-23 FY 23-24 FY 24-25
09 POLICE (NON-SWORN) 1,679,463 1,786,002 1,977,638 1,905,068 10 POLICE 12,788,592 15,182,943 15,422,630 15,639,132 11 ANIMAL CONTROL 561,140 574,819 954,125 703,726 13 CODE ENFORCEMENT 307,364 519,052 540,104 564,477 15 FIRE 9,246,625 9,421,047 9,282,727 8,789,908 16 INFORMATION TECHNOLOGY 1,036,283 876,828 1,099,859 1,071,908 18 PUBLIC WORKS ADMINISTRATION 1,054,655 1,013,004 1,514,234 1,421,764 19 ENGINEERING 895,193 1,167,312 1,810,705 1,706,906 20 EQUIPMENT 2,099,738 3,270,836 2,300,944 2,651,772 25 WASTEWATER 5,119,793 6,085,225 7,392,341 6,693,453 30 STREETS 2,315,976 2,161,947 2,865,314 2,772,313 33 SOLID WASTE 14,485 77,410 136,057 225,093 35 WATER 3,343,278 3,949,711 10,710,220 13,605,253 36 WATER CONSERVATION 322,607 349,541 446,396 410,884 40 PARKS 2,343,480 2,666,778 2,638,414 2,553,387 41 FACILITIES 1,374,014 1,444,941 1,949,654 1,418,631 45 DOWNTOWN REVITALIZATION 16,144 21,871 25,991 26,281 55 RECREATION 835,581 926,308 1,075,095 1, 048,240 60 GENERAL CITY 4,076,279 3,873,338 4,484,238 6,394,283 63 CITY COUNCIL 127,403 204,080 241,050 214,625 65 CITY MANAGER 276,999 437,620 388,236 377,852 66 HUMAN RESOURCES 626,394 618,102 860,111 1,115,085 67 CITY CLERK 378,682 320,169 354,454 509,030 70 BUILDING 371,378 462,483 511,897 345,172 73 FINANCE 1,869,928 2,251,666 2,352,427 2,101,149 75 PLANNING 522,137 597,352 738,393 887,434 95 CIP & DEBT SERVICE 7,614,012 40,721,833 25,598,575 12, 659,308
SUB-TOTAL 61,217,626 100,982,219 97 ,671,829 87 ,812,136 57 HOUSING REHABILITATION 20,703 173,439 411,590 411,590 58 CRA SUCCESSOR AGENCY 2,258,532 2,672,368 2,667,753 2,350,750 59 SCRC SUCCESSOR AGENCY 211,324 251,319 274,014 111,111 SUB-TOTAL 2,490,558 3,097,126 3, 353,357 2, 873,451 GRAND TOTAL 63,708,184 104,079,346 10 1,025,186 90 ,685,587 0 0 0 0
32 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

ALL CITY EXPENDITURES BY FUND
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 26,259,473 28,298,313 29,996,539 29,583,949 0 OPERATIONS & MAINTENANCE 28,406,918 32,215,751 44,089,469 47,390,239 0 CAPITAL OUTLAY 3,264,174 2,843,448 1,340,603 1,052,091 0 DEBT SERVICE 1,325,182 2,861,534 2,852,349 2,710,138 0 CAPITAL IMPROVEMENT PROJECTS 4,452,437 37,860,299 22,746,226 9,949,170 0 GRAND TOTAL 63,708,184 104,079,346 101,025, 186 90,685, 587 0 - - - -

PERSONNEL SERVICES

32.62%

OPERATIONS &

MAINTENANCE

52.26%

CAPITAL OUTLAY

1.16%

DEBT SERVICE

2.99%

CAPITAL IMPROVEMENT

PROJECTS

10.97%
33 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

ALL CITY EXPENDITURES BY FUND

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL DEBT CAPITAL FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY SERVICE PROJECTS TOTAL % 100 - GENERAL FUND 15,830,680 12,872,746 - - - 28,703,426 31.7% 219 - CARES ACT 213,404 1,500,000 - - - 1,713,404 1.9% 223 - HOME GRANT PROGRAM INCOME - 7,000 - - - 7,000 0.0% 224 - TRAFFIC OFFENDER FUND - 52,359 - - - 52,359 0.1% 226 - DEPT. OF CONSERVATION GRANT - 12,285 - - - 12,285 0.0% 227 - SB1383-LOCAL ASSISTANCE GRANT - 131,683 - - - 131,683 0.1% 234 - SB2 PLANNING GRANT - 15,000 - - - 15,000 0.0% 245 - AB939 SOURCE REDUCTION/ RECYCLE 61,196 18,400 - - - 79,596 0.1% 251 - STREET EXPANSION - 8,999 - - - 8,999 0.0%
253 - NEIGHBORHOOD PARK FEES - 714 - - - 714 0.0%
254 - HOME FEDERAL GRANT - 102,640 - - - 102,640 0.1% 255 - STATE GAS TAX 480,671 1,021,149 - - - 1,501,820 1.7% 260 - LOCAL LAW ENFORCEMENT FEDERAL GRANT - 17,478 - - - 17,478 0.0% 262 - MEASURE H 2,333,895 2,386,313 23,500 - - 4,743,708 5.2% 265 - DANIEL WHITMORE HOUSE - 23,076 - - - 23,076 0.0% 266 - CLINTON WHITMORE MANSION - 13,384 - - - 13,384 0.0% 270 - COMMUNITY FACILITIES DISTRICT - 757,500 - - - 757 ,500 0.8%
271 - MEASURE L - 54,200 - - 40,000 94,200 0.1% 275 - COMMUNITY CENTER 106,767 158,233 - - - 265,000 0.3% 277 - ROAD MAINT & REHAB ACCOUNT - 30,000 - - 515,547 545,547 0.6% 290 - CDBG PROGRAM INCOME - 301,950 - - - 301,950 0.3% 291 - CDBG FEDERAL GRANT - - - - 218,623 218,623 0.2% 292 - STREET LIGHT/LANDSCAPE DISTRICT 232,465 810,585 - - - 1,043,050 1.2% 293 - DOWNTOWN REVITALIZATION - 26,281 - - - 26,281 0.0% 295 - ABANDONED VEHICLE ABATEMENT 14,345 24,869 - - - 39,213 0.0% 296 - COPS (SLESF) GRANT - 100,000 - - - 100,000 0.1% 297 - RECREATION FACILITY DEVELOPMENT 29,935 32,140 - - - 62,075 0.1% 298 - CONCERTS IN THE PARK - 8,625 - - - 8,625 0.0% 346 - SCRC BOND DEBT SERVICE - - - 108,471 - 108,471 0.1% 347 - CRA BOND DEBT SERVICE - - - 2,343,075 - 2,343,075 2.6% 428 - SURFACE WATER BONDS - - - - 1,000,000 1,000,000 1.1% 466 - CRA SUCCESSOR AGENCY - 2,350,750 - - - 2,350,750 2.6% 469 - SCRC SUCCESSOR AGENCY - 111,111 - - - 111,111 0.1% 499 - PUBLIC FACILITIES FEES - - 44,044 - - 44,044 0.0% 527 - WATER FUND 3,470,305 13,581,399 25,000 94,601 3,600,000 20,771,306 22.9% 540 - WATER SUPPLY & EXTENSION - - - - 125,000 125,000 0.1% 550 - SEWER MAIN LINE CONSTRUCTION - - - - 425,000 425,000 0.5% 567 - SEWER SERVICE 3,424,617 6,757,267 - 163,991 4,025,000 14,370,875 15.8% 571 - STANCOG - DIAL A RIDE - 4,500 - - - 4,500 0.0% 600 - EQUIPMENT MAINTENANCE POOL 572,014 1,160,210 - - - 1,732,225 1.9% 610 - EQUIPMENT REPLACEMENT POOL - - 919,547 - - 919,547 1.0% 616 - INFORMATION TECHNOLOGY 656,542 375,367 40,000 - - 1,071,908 1.2% 677 - WORKERS COMPENSATION - RMA 1,292,224 - - - - 1,292,224 1.4% 679 - BUILDING MAINTENANCE 864,888 506,227 - - - 1,371,115 1.5% 682 - LIABILITY INSURANCE - RMA - 2,049,778 - - - 2,049,778 2.3% 734 - CERES COMMUNITY FOUNDATION - 6,020 - - - 6,020 0.0% GRAND TOTAL 29,583,949 47,390,239 1, 052,091 2, 710,138 9, 949,170 90 ,685,587 10 0.0% 34 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

ALL CITY EXPENDITURES BY OBJECT
(UNAUDITED)
PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED VARIANCE % ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY24 vs FY25 VAR 011000 - SALARIES AND WAGES 12,615,301 13,427,760 14,458,129 13,762,419 (695,710) -4.8% 011100 - OVERTIME 1,187,149 1,137,508 696,230 987,280 291,050 41.8% 011200 - STANDBY 152,474 182,135 168,300 165,023 (3,277) -1.9% 011400 - POLICE RESERVES PAY 138,785 158,721 140,000 199,395 59,395 42.4% 011700 - TEMPORARY EMPLOYEE SALARIES 185,914 225,079 500,000 374,305 (125,695) -25.1% 011900 - FLSA MANDATORY OVERTIME 22,304 - - - - 0.0% 012000 - UNEMPLOYMENT INSURANCE 10,868 12,074 - - - 0.0% 012100 - SOCIAL SECURITY (FICA) 1,036,563 1,182,973 1,226,592 1,241,262 14,670 1.2% 012200 - EMPLOYEE GROUP INSURANCE 3,042,361 3,049,664 3,577,797 3,358,680 (219,117) -6.1% 012300 - RETIREMENT PLAN CHARGES 5,112,173 5,981,838 6,496,883 6,842,034 345,151 5.3% 012400 - WORKER'S COMPENSATION 2,359,658 2,595,209 2,655,610 2,584,451 (71,159) -2.7% 012600 - 4850 LABOR CODE 353,152 207,434 - - - 0.0%
012900 - COMPENSATED ABSENCES (19,795) 62,078 - - - 0.0% 013000 - UNIFORM ALLOWANCE 61,488 65,227 70,350 58,300 (12,050) -17.1% 019900 - AUTOMOBILE ALLOWANCE 1,079 10,612 6,648 10,800 4,152 62.5% PERSONNEL SERVICES TOTAL 26,259,473 28,298,313 29,996,539 29,583,949 (412,590) -1.4% OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED VARIANCE % ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY24 vs FY25 VAR 020100 - ACCOUNTING & AUDITING SERVICES 184,387 310,119 305,715 361,620 55,905 18.3% 020200 - PERSONNEL CONTRACTS & SERVICES 4,480 4,800 4,800 4,800 - 0.0% 020500 - MEDICAL SERVICES 15,076 16,795 10,200 32,000 21,800 213.7% 020900 - LEGAL SERVICES 250,995 354,784 222,825 222,825 - 0.0% 021200 - GOVERNMENTAL PURPOSES 3,492 5,116 33,650 31,150 (2,500) -7.4% 021300 - EXPERT & CONSULTANT SERVICES 223,754 95,127 1,090,250 1,073,750 (16,500) -1.5% 021700 - INVESTIGATIVE SERVICES 47,164 50,204 28,350 24,950 (3,400) -12.0% 021900 - ELECTION SERVICES & MATERIALS 70,377 21,324 35,000 130,000 95,000 271.4% 022200 - SUBSCRIPTIONS & MEMBERSHIPS 112,616 218,042 138,135 159,514 21,379 15.5% 022400 - CERTIFICATION 2,436 2,951 8,595 11,645 3,050 35.5% 022600 - TRAINING 80,875 106,067 228,540 200,515 (28,025) -12.3% 023000 - PRINTING AND BINDING 30,594 30,044 67,127 68,370 1,243 1.9% 023400 - ELECTRICITY AND GAS 1,184,484 1,320,856 1,367, 880 1,367,880 - 0.0% 023500 - ELECTRICITY - STREET LIGHTS 207,570 214,410 235,212 235,212 - 0.0% 023600 - WATER 189,160 157,776 207,667 592,336 384,669 185.2% 024000 - EQUIPMENT RENTAL 389 1,612 6,350 7,350 1,000 15.7% 024800 - TELECOMMUNICATIONS 209,968 211,791 236,960 212,030 (24,930) -10.5% 025000 - POSTAGE 74,441 81,405 87,395 92,159 4,764 5.5% 025800 - TRAVEL, LODGING & MEALS 93,221 105,
300 209,924 191,698 (18,225) -8.7%
025900 - PROFESSIONAL DEVELOPMENT 7,001 13,664 20,400 21,150 750 3.7% 026000 - ADVERTISING 9,499 5,010 14,701 12,926 (1,775) -12.1% 026100 - TOT COMM GRANT PROGRAM - - 10,000 - (10,000) -100.0% 026200 - EMPLOYEE RECOGNITION 3,564 5,570 5,875 12,500 6,625 112.8% 026300 - EMPLOYEE SAFETY PROGRAM 16,821 12,600 13,200 15,631 2,431 18.4% 026400 - PROMOTIONAL ACTIVITIES 47,051 114,467 148,632 107,700 (40,932) -27.5% 026500 - COMMUNITY SERVICES 7,498 30,928 27,000 36, 000 9,000 33.3% 026600 - RENTALS AND LEASES - OTHER - - 500 500 - 0.0% 026800 - ISF - FLEET ALLOCATION 2,515,887 3,316,760 2,648,924 2,674,141 25,217 1.0% 027100 - ISF - IT ALLOCATION 1,133,659 1,038,309 1,062,501 713,867 (348,634) -32.8% 027400 - DUMPING FEES - - 2,900 3,900 1,000 34.5%
027900 - R & M - TIRES AND TUBES 42,154 29,026 48,000 48,000 - 0.0% 028100 - R & M - MECHANICAL OFFICE EQUP 1,031 158 1,950 1,950 - 0.0% 028200 - R & M - AUTOMOTIVE EQUIPMENT 9,244 24,883 39,600 42,725 3,125 7.9% 35 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

ALL CITY EXPENDITURES BY OBJECT
(UNAUDITED)
OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED VARIANCE % ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY24 vs FY25 VAR 028400 - R & M - STREET LIGHTS 4,918 12,577 10,000 28,000 18,000 180.0% 028600 - R & M - NON-AUTOMOTIVE EQUIP 114,635 237,619 642,288 624,938 (17,350) -2.7% 028700 - R & M - COMMUNICATIONS EQUIP 2,073 1,715 10,900 6,000 (4,900) -45.0% 028800 - R & M - BUILDINGS AND STRUCTUR 33,502 35,790 37,513 37,000 (513) -1.4% 028900 - R & M - NON-STRUCTURAL ITEMS 12,667 19,984 31,628 29,992 (1,636) -5.2% 029100 - R & M - CUSTODIAL EQUIPMENT 2,673 3,246 4,700 5,000 300 6.4% 029400 - ISF - BLDG MAINT ALLOCATION 1,541,984 1,517,092 1,695,086 618,697 (1,076,389) -63.5% 029600 - ESCROW & CLOSING COSTS 180 57 7,000 7,000 - 0.0% 029700 - CDBG HOUSING REHAB LOANS 20,523 - 404,590 404,590 - 0.0% 029800 - BUILDING PERMIT FEES - - - 2,400 2,400 100.0% 029900 - CONTRACT SERVICES 9,650,356 11,403,485 15,735,510 13,446,016 (2,289,493) -14.5% 030100 - OFFICE SUPPLIES 31,478 41,032 56,840 87,387 30,547 53.7% 030200 - NON CAPITAL ASSET PURCHASES < $5K - - - 201,895 201,895 100.0% 030300 - JANITORIAL SUPPLIES 30,184 33,901 29,500 36,000 6,500 22.0% 030500 - MED
ICAL SUPPLIES 7,144 7,765 9,600 8,600 (1,000) -10.4%
030700 - DUPLICATING SUPPLIES 9,523 11,793 14,831 14,749 (82) -0.6% 030900 - PHOTOGRAPHIC SUPPLIES 500 357 1,100 3,600 2,500 227.3% 031100 - RECREATIONAL SUPPLIES 18,202 20,328 30,500 38,000 7,500 24.6% 031400 - GAS, OIL, AND LUBRICANTS 429,505 434,318 406,250 431,050 24,800 6.1% 031600 - AMMUNITION 42,750 49,053 56,000 52,000 (4,000) -7.1% 031800 - WEARING AND SAFETY APPAREL 102,754 93,759 104,740 108, 890 4,150 4.0%
031900 - HORTICULTURAL ITEMS 10,367 10,127 12,500 12,500 - 0.0% 032100 - PLANTING MATERIALS 15,555 13,705 18,350 12,350 (6,000) -32.7% 032500 - ELECTRICAL MATERIALS 20,753 32,224 62,500 65,550 3,050 4.9% 032700 - BUILDING MATERIALS 775 2,525 3,500 3,500 - 0.0% 032900 - PAINT MATERIALS 4,547 14,432 13,800 13,800 - 0.0% 033500 - EQUIPMENT PARTS 153,783 131,514 176,800 183,800 7,000 4.0% 033700 - SMA
LL TOOLS 29,722 32,547 43,500 53,950 10,450 24.0%
034000 - SHOP SUPPLIES 15,401 18,670 20,000 20,000 - 0.0% 034100 - LOCKS AND KEYS 5,837 4,909 6,000 3,000 (3,000) -50.0% 034600 - TRAFFIC CONTROL SUPPLIES 77,965 105,977 93,100 93,100 - 0.0% 034800 - WATER PIPE, VALVES, & FITTINGS 73,847 261,363 335,250 335,250 - 0.0% 034900 - WATER METERS AND PARTS 323,955 349,607 500,000 500,000 - 0.0% 035200 - SEWER PIPE AND MATERIALS 12,662 2,475 10,000 10,000 - 0.0% 035400 - CHEMICAL PRODUCTS 72,651 95,099 141,750 130,250 (11,500) -8.1% 036200 - ROADWAY MATERIALS 25,536 32,418 58,850 63,750 4,900 8.3% 036400 - CONSTRUCTION MATERIALS 1,836 45,978 165,000 157,500 (7,500) -4.5% 039400 - FIRING RANGE IMPROVEMENTS 433 12,965 - - - 0.0% 039600 - K-9 SUPPLIES 14,855 11,020 21,450 22,950 1,500 7.0% 039900 - MATERIALS AND SUPPLIES 67,975 168,038 87,350 344,002 256, 652 293.8%
040500 - NOR
TH CERES SEWER SERVICE 1,526,033 1,429,924 1,600,000 1,600,000 - 0.0% 040600 - TURLOCK SEWER SERVICE 984,404 1,359,960 1,700,000 1,000,000 (700,000) -41.2% 040800 - WELL HEAD TREATMENT 111,388 298,769 600,000 600,000 - 0.0% 042000 - PUBLIC LIABILITY INSURANCE 2,343,514 2,643,965 3,109,794 4,019,559 909,765 29.3% 048500 - PROPERTY TAX 185 5,027 9,647 9,841 194 2.0%
049700 - COST SHARING AGREE-SRWA 9,641 - 3,000,000 7,470,047 4,470,047 149.0% 049900 - FIXED CHARGES 132,374 137,312 169,300 178,750 9,450 5.6% 065400 - TRANSFER TO FUND 100 668,839 - 821,152 849,000 27,848 3.4% 065500 - TRANSFER TO FUND 298 5,042 2,507 6,600 5,925 (675) -10.2% 065700 - TRANSFER TO FUND 265 7,811 5,371 55,628 - (55,628) -100.0% 066000 - SPECIAL PAYMENTS 670,680 668,016 877,056 2,227,720 1,350,664 154.0% 066100 - BOND TRANSFER 2000 2,135,854 2,446,796 2,460,259 2,451,546 (8,713) -0.4% 066200 - WESTPORT FIRE PMT AGREEMENT 48,258 48,744 53,000 50,000 (3,000) -5.7% OPERATIONS & MAINTENANCE TOTAL 28,406,918 32,215,751 44,089,469 47,390,239 3,300,770 7.5% 36 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

ALL CITY EXPENDITURES BY OBJECT
(UNAUDITED)
CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED VARIANCE % ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY24 vs FY25 VAR 050200 - COMPUTER EQUIPMENT 219,403 131,748 286,882 65,000 (221,882) -77.3% 050300 - FURNITURE AND FURNISHINGS 14,847 38,804 67,995 - (67,995) -100.0% 050500 - TRAINING EQUIPMENT 932 46,758 5,000 - (5,000) -100.0% 050800 - PHOTOGRAPHIC & RECORDING EQUIP 55,346 203,447 8,200 - (8,200) -100.0% 051000 - POWER EQUIPMENT 322 106,310 28,450 - (28,450) -100.0% 051100 - AUTOMOTIVE EQUIPMENT 105,450 1,839,293 522,407 910,147 387,740 74.2% 051300 - AUTOMOTIVE ACCESSORIES 86,104 32,531 146,350 9,400 (136,950) -93.6% 051400 - CUSTODIAN EQUIPMENT 8,458 - - - - 0.0%
051500 - COMMUNICATION EQUIPMENT 40,137 150,233 49,275 - (49,275) -100.0% 051800 - PUBLIC SAFETY EQUIPMENT 101,996 171,054 139,500 3,500 (136,000) -97.5% 052100 - FIRE FIGHTING ACCESSORIES - - 35,000 20,000 (15,000) -42.9% 052300 - ATHLETIC & RECREATIONAL EQUIP 2,173 2,460 7,500 - (7,500) -100.0% 059000 - DEPRECIATION EXPENSE 2,584,962 - - - - 0.0% 059900 - FIXED ASSETS 44,045 120,810 44,044 44,044 - 0.0% CAPIT
AL OUTLAY TOTAL 3,264,174 2,843,448 1,340,603 1,052,091 (288,512) -21.5% DEBT SERVICE ACTUAL ACTUAL BUDGET REQUESTED VARIANCE %
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY24 vs FY25 VAR 043500 - COST OF ISSUANCE 401,913 295,741 273,111 258,592 (14,520) -5.3% 043800 - AMORTIZE BOND COSTS/DISCOUNTS (262,415) - - - - 0.0% 742600 - 2000 TAX ALLOCATION BOND 51,105 107,115 107,959 108,471 512 0.5% 743000 - 2006 TAX ALLOCATION BOND CRA 427,625 1,756,600 1,754,200 1,719,248 (34,952) -2.0% 743300 - CRA 2015 TAX ALLOC BOND 587,975 583,100 598,100 623,827 25,727 4.3% 599400 - ERCDC LED STREET LIGHT LOAN 118,979 118,979 118,978 - (118,978) -100.0% DEBT SERVICE TOTAL 1,325,182 2,861,534 2,852,349 2,710,138 (142,211) -5.0% CAPITAL IMPROVEMENT PROJECTS ACTUAL ACTUAL BUDGET REQUESTED VARIANCE % ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY24 vs FY25 VAR 132300 - STORM DRAIN MASTER PLAN 20,772 6,028 - - - 0.0% 132600 - RIVER BLUFF TANK DESIGN/ENVIRO 92,119 32,283 - - - 0.0% 150500 - GENERAL PLAN UPDATE & EIR 1,050 4,015 - - - 0.0% 151500 - SERVICE/MITCHELL IMPROVEMENTS 1,131,471 711,155 770,873 - (770,873) -100.0% 160200 - LOWER RIVERBLUFF-PH I 17,469 3,086 - - - 0.0% 160600 - ITS SIGNAL SYNCH-PH III 209,151 101,206 - - - 0.0% 160700 - TRAFFIC SIGNAL-MORGAN/SRVC RD 465,917 - - - - 0.0% 160900 - ITS SIGNAL SYNCH-PH IV 314,535 151,068 - - - 0.0% 161200 - SRVC/MITCHELL STREET PROJ 317,891 129,805 - - - 0.0% 161800 - UPGRADE STORM LIFT STATION 43,218 26,529 - - - 0.0% 170600 - ATP SRTS-WHITMORE CORRIDOR 73 - - - - 0.0% 171700 - CITYWIDE PLANNING DESIGN HSIP 860 - - - - 0.0% 171800 - CITYWIDE IMPR PED HEAD CNT/PUS 803 - - - - 0.0% 172500 - CORP YARD FACILITY IMPROVEMENT 26,400 - 100,000 - (100,000) -100.0% 174900 - ACE STATION IMPROVEMENTS - 144 - - - 0.0% 175800 - ATP ROUNDABOUT EL CAMINO/PINE 3,000 - - - - 0.0% 176000 - SECURITY IMPROVEMENTS 83 - - - - 0.0%
176400 - TRAFFIC SIGNAL TIMING OPTIMAZA 55,436 13,442 - - - 0.0% 200100 - PH1 FS/3 TRAINING FACILITY SIT 121,865 10,390 - - - 0.0%
200500 - PAVEMENT PRESERVATION 27,452 - - - - 0.0%
200600 - ATP SRTS MORGAN CORRIDOR (PE) 101,742 8,010 - - - 0.0% 200900 - SWR & STRM DRAIN L/S UPGRADES - 125,694 250,000 250,000 - 0.0% 37 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

ALL CITY EXPENDITURES BY OBJECT
(UNAUDITED)
CAPITAL IMPROVEMENT PROJECTS ACTUAL ACTUAL BUDGET REQUESTED VARIANCE % ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY24 vs FY25 VAR 201300 - IRRIGATION SYSTEM IMP/WTR CONS 4,282 345 - - - 0.0% 201800 - WTR MAIN HATCH RD: CENTRAL TO - - 500,000 - (500,000) -100.0% 202100 - CITYWIDE ACTIVE TRANSPORT PLAN 1,308 - - - - 0.0% 800500 - CAPITAL PROJECTS 1,495,541 36,537,099 21,125,354 9,699,170 (11,426,184) -54.1% CAPITAL IMPROVEMENT PROJECTS TOTAL 4,452,437 37, 860,299 22,746,226 9,949,170 (12,797,056) -56.3% ALL CITY EXPENDITURES BY FUND TOTAL 63,708,184 104,079,346 101,025,186 90, 685,587 ( 10,339,600) -10.2% 38 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 09 – POLICE (NON-SWORN)
FTE:19

DEPARTMENT FUNCTION
Non-Sworn staff of the Police Department consist of the Records Division, Dispatch, Property and Evidence, Code Enforcement, and Abandon Vehicle Abatement (AVA) units.

Records is the initial point of contact when entering the lobby of the Police Department and assists the public in both English and Spanish. The Department provides copies of police reports, vehicle releases, and information related to citations.

The Ceres Police Department's Dispatch Center functi ons around the clock, 24/7, to provide police related services to the communities of Ceres and Newman in emergency and non-emergency situations. Dispatchers are tasked with receiving the initial incident information and organizing the correct agencies and resources to address a wide variety of situations.

RECENT ACCOMPLISHMENTS
The Records Division has the responsibility of processing all reports and vehicle releases for the City. The Records Division now processes up to $120,000 of reports yearly.

The Dispatch Center is allotted 1 0 full-time dispatcher positions. Currently, the Department has eight full- time dispatchers, one dispatch supervisor, and five reserve dispatchers assisting.

Additionally, the Department has transitioned a Community Service Officer position from part-time to full-time within the patrol division. This change enhances the level of service provided to citizens across multiple aspects of patrol duties.

FUTURE GOALS
Efforts are underway to enhance structure and accountability within the Dispatch Center, with a strong focus on employee wellness for our non -sworn staff. Additionally, succession planning will continue in anticipat ion of retirements and to manage organizational changes.

Public Safety
Dispatch
Supervisor
Public Safety Dispatch
Senior
Public Safety
Dispatcher (I/II) x10
Administrative
Secretary
Community
Services
Officer x2
Public Safety
Records Clerk (I/II)
x4
39 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 09 - POLICE (NON-SWORN)
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 1,544,176 1,642,510 1,816,923 1,728,176 0 OPERATIONS & MAINTENANCE 135,287 143,492 160,715 176,892 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 1,679,463 1,786,002 1,977,638 1,905,068 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 1,713,831 169,751 - 1,883,582 98.9% 295 - ABANDONED VEHICLE ABATEMENT 14,345 7,141 - 21,486 1.1% GRAND TOTAL 1,728,176 176,892 - 1,905,068 100.0% 100 - GENERAL FUND

98.87%
295 - ABANDONED VEHICLE

ABATEMENT

1.13%
40 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 09 - POLICE (NON-SWORN)
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 770,452 861,157 1,008,266 895,616 011100 - OVERTIME 147,163 127,561 55,000 163,187 011200 - STANDBY 3,612 9,338 - 11,804 011400 - POLICE RESERVES PAY 8,262 - 20,000 23,930 011700 - TEMPORARY EMPLOYEE SALARIES 66,681 38,743 50,000 28,697 012100 - SOCIAL SECURITY (FICA) 70,663 82,736 86,695 89,252 012200 - EMPLOYEE GROUP INSURANCE 233,673 256,354 309,336 244,140 012300 - RETIREMENT PLAN CHARGES 234,509 254,834 275,614 260,512 012400 - WORKER'S COMPENSATION 9,160 11,787 12,012 11,038 PERSONNEL SERVICES TOTAL 1,544,176 1,642,510 1,816,923 1,728,176

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 021700 - INVESTIGATIVE SERVICES - - - 8,600 022200 - SUBSCRIPTIONS & MEMBERSHIPS - - - 650 022600 - TRAINING - - - 2,150 023000 - PRINTING AND BINDING - - - 250 024800 - TELECOMMUNICATIONS - - - 3,722 025800 - TRAVEL, LODGING & MEALS - - - 11,150 026400 - PROMOTIONAL ACTIVITIES - - - 500 027100 - ISF - IT ALLOCATION 119,892 127,038 135,511 100,785 028600 - R & M - NON-AUTOMOTIVE EQUIP - - - 2,000 029900 - CONTRACT SERVICES - - - 8,700 030100 - OFFICE SUPPLIES - - - 3,000 031800 - WEARING AND SAFETY APPAREL - - - 4,000 039900 - MATERIALS AND SUPPLIES - - - 5,000 042000 - PUBLIC LIABILITY INSURANCE 15,395 16,454 25,204 26,385 OPERATIONS & MAINTENANCE TOTAL 135,287 143,492 160,715 176,892 DEPARTMENT 09 - POLICE (NON-SWORN) TOTAL 1,679,463 1,786,002 1 ,977,638 1 ,905,068 41 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 10 – POLICE

FTE:52

DEPARTMENT FUNCTION
The Ceres Police Department continues to work with the community to enhance the quality of life for the City of Ceres. The Department’s core values are Safety, Community, Leadership Integrity and Professionalism. As a Departement, we strive to build upon these values and establish partnerships built on trust and transparency, while recognizing the dedication and the service our employees and community.

RECENT ACCOMPLISHMENTS
The Police Department has completed its expansion of the License Plate Reader (LPR) system, with significant enhancements implemented. This includes the installation of an additional 39 LPR units at nine major intersections across the City. Also, three additional patrol vehicles have been equipped with a total of nine LPR units, complemented by the acquisition of an LPR speed trailer for versatile deployment to various locations. Currently, all major intersections within the City are covered by an LPR.

During the past year, these systems collectively have scanned a total of 44.5 million license plates within the City. The data collected has played a pivotal role in solving numerous major cases, including homicides, robberies, and auto thefts.

FUTURE GOALS
The Department will continue to implement LPR technology within the city. The Department will continue to explore the creation of a Real-Time Crime Center where LPR data and our citywide camera system will be monitored in one central location and shared with officers in real-time when appropriate.

The Department is currently working on a school safety grant in partnership with the Ceres Unified School District. If awarded, this grant will provide funding for a camera system at every school site within the Ceres School District which inludes camera monitoring via the Real-Time Crime Center.

42 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 10 - POLICE
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 10,056,972 11,891,967 12,193,582 12,803,882 0 OPERATIONS & MAINTENANCE 2,378,721 2,777,955 2,982,598 2,831,750 0 CAPITAL OUTLAY 352,899 513,021 246,450 3,500 0 GRAND TOTAL 12,788,592 15,182,943 15,422,630 15,639,132 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 10,469,986 2,276,373 - 12,746,359 81.5% 224 - TRAFFIC OFFENDER FUND - 52,359 - 52,359 0.3% 260 - LOCAL LAW ENFORCEMENT FEDERAL GRANT - 17,478 - 17,478 0.1% 262 - MEASURE H 2,333,895 467,813 3,500 2,805,208 17.9% 295 - ABANDONED VEHICLE ABATEMENT - 17,727 - 17,727 0.1% GRAND TOTAL 12,803,882 2,831,750 3,500 15,639,132 100.0% 100 - GENERAL FUND,
12,746,359 , 81.50%
224 - TRAFFIC OFFENDER
FUND

0.33%
260 - LOCAL LAW

ENFORCEMENT FEDERAL
GRANT

0.11%
262 - MEASURE H

17.94%
295 - ABANDONED VEHICLE

ABATEMENT

0.11%
43 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 10 - POLICE
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 4,565,882 5,247,067 5,786,008 5,380,545 011100 - OVERTIME 824,519 913,597 520,000 680,050 011200 - STANDBY 37,978 39,941 45,000 42,171 011400 - POLICE RESERVES PAY 130,522 158,721 120,000 175,465 012000 - UNEMPLOYMENT INSURANCE 366 27 - - 012100 - SOCIAL SECURITY (FICA) 407,891 502,573 499,970 504,727 012200 - EMPLOYEE GROUP INSURANCE 1,039,431 1,079,073 1,205,228 1,128,480 012300 - RETIREMENT PLAN CHARGES 2,284,659 3,104,725 3,380,970 4,434,424 012400 - WORKER'S COMPENSATION 398,581 573,727 566,056 399,720 012600 - 4850 LABOR CODE 309,513 207,434 - - 013000 - UNIFORM ALLOWANCE 57,630 65,081 70,350 58,300 PERSONNEL SERVICES TOTAL 10,056,972 11,891,967 12,193,582 12,803,882

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 020100 - ACCOUNTING & AUDITING SERVICES 2,500 2,500 2,500 - 020500 - MEDICAL SERVICES 9,409 - 200 8,500 021700 - INVESTIGATIVE SERVICES 45,323 49,148 26,350 14,150 022200 - SUBSCRIPTIONS & MEMBERSHIPS 15,618 15,072 15,600 29,115 022600 - TRAINING 47,922 52,832 53,509 30,265 023000 - PRINTING AND BINDING 5,819 5,570 8,320 8,090 023400 - ELECTRICITY AND GAS 88,111 104,547 102,018 102,018 023600 - WATER 6,162 6,344 6,930 6,420 024800 - TELECOMMUNICATIONS 58,684 57,215 63,215 51,202 025000 - POSTAGE 6,400 6,571 6,205 6,205 025800 - TRAVEL, LODGING & MEALS 68,048 67,252 101,950 55,283 025900 - PROFESSIONAL DEVELOPMENT 2,309 4,115 3,900 3,900 026400 - PROMOTIONAL ACTIVITIES 1,289 2,070 3,500 2,500 026500 - COMMUNITY SERVICES - 10,000 - - 026600 - RENTALS AND LEASES - OTHER - - 500 500 026800 - ISF - FLEET ALLOCATION 519,355 861,036 924,871 978,360 027100 - ISF - IT ALLOCATION 272,716 288,754 308,012 152,721 0 28100 - R & M - MECHANICAL OFFICE EQUP - - 250 250 028200 - R & M - AUTOMOTIVE EQUIPMENT 4,229 9,433 6,000 8,625 028600 - R & M - NON-AUTOMOTIVE EQUIP 274 778 4,250 4,600 028700 - R & M - COMMUNICATIONS EQUIP 66 - 500 500 029400 - ISF - BLDG MAINT ALLOCATION 328,329 331,133 303,957 98,935 029900 - CONTRACT SERVICES 331,143 298,358 317,620 331,320 030100 - OFFICE SUPPLIES 8,645 7,740 8,150 5,500 030200 - NON CAPITAL ASSET PURCHASES < $5K - - - 16,400 030500 - MEDICAL SUPPLIES 7,048 5,954 7,800 6, 800
030700 - DUPLICATING SUPPLIES 1 1 - - 030900 - PHOTOGRAPHIC SUPPLIES 500 357 1,100 1,100 031600 - AMMUNITION 42,750 49,053 56,000 52,000 44 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 10 - POLICE
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 031800 - WEARING AND SAFETY APPAREL 21,328 27,092 2 9,550 2 3,950 032500 - ELECTRICAL MATERIALS 1,310 4,531 7,200 9,200 039400 - FIRING RANGE IMPROVEMENTS 433 12,965 - - 039600 - K-9 SUPPLIES 14,855 11,020 21,450 22,950 039900 - MATERIALS AND SUPPLIES 18,309 8,803 10,950 53,650 042000 - PUBLIC LIABILITY INSURANCE 449,833 477,712 580,241 746,740 OPERATIONS & MAINTENANCE TOTAL 2,378,721 2,777,955 2,982,598 2,831,750

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050200 - COMPUTER EQUIPMENT 96,096 24,782 45,900 - 050300 - FURNITURE AND FURNISHINGS 4,731 13,424 15,500 - 050500 - TRAINING EQUIPMENT 1,113 4,682 5,000 - 050800 - PHOTOGRAPHIC & RECORDING EQUIP 55,346 203,447 3,200 - 051100 - AUTOMOTIVE EQUIPMENT 62,250 75,768 21,100 - 051300 - AUTOMOTIVE ACCESSORIES 10,233 7,124 4,150 - 051500 - COMMUNICATION EQUIPMENT 21,135 12,741 12,100 - 051800 - PUBLIC SAFETY EQUIPMENT 101,996 171,054 139,500 3,500 CAPITAL OUTLAY TOTAL 352,899 513,021 246,450 3,500 DEPARTMENT 10 - POLICE TOTAL 12,788,592 15,182,943 1 5,422,630 1 5,639,132 45 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 11 – ANIMAL CONTROL

FTE:0

DEPARTMENT FUNCTION
The City of Ceres and the Ceres Police Department partner with the Stanislaus Animal Services Agency for animal related incidents and issues within the city limits of Ceres. Some of the services provided by the Stanislaus Animal Services Agency include:
• Investigate animal cruelty, vicious animal, and animal nuisance complaints • Pick up and transport stray animals
• Respond to emergency calls 24 hours a day
• Rescue animals in distress
• Respond to calls involving sick, injured, or dead animals • License dogs and provide microchip identification
• Spay and Neutering services
• Adoption of dogs and cats
The Stanislaus County Animal Services Agency is located at the Thomas W Mayfield Regional Animal Service Center at 3647 Cornucopia Way, Modesto, CA 95358 and provide animal services for the cities of Modesto, Ceres, Patterson, Waterford, and Hughson.

46 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 11 - ANIMAL CONTROL
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES - - - - 0 OPERATIONS & MAINTENANCE 517,095 530,775 910,081 659,682 0 CAPITAL OUTLAY 44,045 44,044 44,044 44,044 0 GRAND TOTAL 561,140 574,819 954,125 703,726 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND - 659,682 - 659,682 93.7% 499 - PUBLIC FACILITIES FEES - - 44,044 44,044 6.3% GRAND TOTAL - 659,682 44,044 703,726 100.0% 100 - GENERAL FUND

93.74%
499 - PUBLIC FACILITIES FEES

6.26%
47 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 11 - ANIMAL CONTROL
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25

PERSONNEL SERVICES TOTAL - - - -

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 029900 - CONTRACT SERVICES 517,095 530,775 910,081 659,682 OPERATIONS & MAINTENANCE TOTAL 517,095 530,775 910,081 659,682

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 059900 - FIXED ASSETS 44,045 44,044 44,044 44,044 CAPITAL OUTLAY TOTAL 44,045 44,044 44,044 44,044 DEPARTMENT 11 - ANIMAL CONTROL TOTAL 561,140 574,819 9 54,125 7 03,726 48 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 13 – CODE ENFORCEMENT
FTE:4

DEPARTMENT FUNCTION
The Ceres Police Department's Code Enforcement Unit is responsible for ensuring private properties and public grounds comply with our municipal codes through education and enforcement methods.

RECENT ACCOMPLISHMENTS
The City’s Code Enforcement Unit successfully identified and abated 1,119 illegal dump sites and 630 homeless encampments, while also completing several significant clean -up projects across the city. Additionally, they conducted 975 inspections, issued 105 notices of violations, handled 185 public nuisance calls, and issued 30 citations to illegal street vendors.

The Code Enforcement team played a crucial role in organizing and staffing the Second Annual Community Disposal Day, and actively participated in Love Ceres by contributing to various clean-up efforts. Furthermore, they efficiently disposed of 371 tons (742,000 pounds) of trash throughout the city.

Code Enforcement staff works collaboratively with Automobile Abtement Officers, Streets Department staff, and our Graffiti Abatement contractor. They have also diligently pursued Code Enforcement certification through the California Code Enforcement Officers Association (CACEO) via module training courses while completing various safety training programs to ensure safer abatement projects

FUTURE GOALS
Code Enforcement will investigate violations of housing, zoning, vehicle abatement and general laws. The Department will work to achieve compliance through education and notification. Continue to use legal procedures when all else fails in gaining compliance, remove junk, rubbish, and issue civil and criminal citations. The goal is to improve the quality of life and property values for the residents and business owners of Ceres.

Code Enforcement
Officer x3
Secretary
49 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 13 - CODE ENFORCEMENT
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 205,777 374,280 397,730 380,302 0 OPERATIONS & MAINTENANCE 101,588 104,216 120,574 184,176 0 CAPITAL OUTLAY - 40,556 21,800 - 0 GRAND TOTAL 307,364 519,052 540,104 564,477 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 166,897 184,176 - 351,073 62.2% 219 - CARES ACT 213,404 - - 213,404 37.8% GRAND TOTAL 380,302 184,176 - 564,477 100.0% 100 - GENERAL FUND

62.19%
219 - CARES ACT

37.81%
50 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 13 - CODE ENFORCEMENT
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 123,120 265,856 235,392 232,664 011100 - OVERTIME 2,616 2,163 3,000 4,481 012100 - SOCIAL SECURITY (FICA) 8,922 12,576 18,237 19,006 012200 - EMPLOYEE GROUP INSURANCE 33,085 44,711 72,000 55,800 012300 - RETIREMENT PLAN CHARGES 33,399 42,610 59,649 63,953 012400 - WORKER'S COMPENSATION 4,635 6,363 9,452 4,398 PERSONNEL SERVICES TOTAL 205,777 374,280 397,730 380,302

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 020500 - MEDICAL SERVICES - 100 - - 022200 - SUBSCRIPTIONS & MEMBERSHIPS 725 400 500 500 022600 - TRAINING 1,404 4,816 7,100 7,100 023000 - PRINTING AND BINDING 794 312 1,700 1,700 023600 - WATER 342 352 390 360 024800 - TELECOMMUNICATIONS 2,630 2,980 3,660 2,999 025000 - POSTAGE 1,093 704 922 922 025800 - TRAVEL, LODGING & MEALS 2,925 3,787 11,400 11,600 026800 - ISF - FLEET ALLOCATION 13,753 7,846 12,812 67,920 027100 - ISF - IT ALLOCATION 6,551 6,936 7,399 5,503 028200 - R & M - AUTOMOTIVE EQUIPMENT - 25 600 600 028700 - R & M - COMMUNICATIONS EQUIP 29 150 150 - 029400 - ISF - BLDG MAINT ALLOCATION 14,378 16,202 15,181 5,377 029900 - CONTRACT SERVICES 48,184 39,567 41,750 41,150 030100 - OFFICE SUPPLIES 185 980 1,000 1,000 030500 - MEDICAL SUPPLIES - 850 800 800 030900 - PHOTOGRAPHIC SUPPLIES - - - 2,500 0 31400 - GAS, OIL, AND LUBRICANTS - - 50 50 031800 - WEARING AND SAFETY APPAREL 883 5,938 2,200 3,400 032500 - ELECTRICAL MATERIALS 25 951 1,050 1,600 033700 - SMALL TOOLS 35 936 300 300 039900 - MATERIALS AND SUPPLIES 2,118 4,779 3,800 9,550 042000 - PUBLIC LIABILITY INSURANCE 5,532 5,603 7,810 19,245 OPERATIONS & MAINTENANCE TOTAL 101,588 104,216 120,574 184,176

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050200 - COMPUTER EQUIPMENT - 403 - - 050300 - FURNITURE AND FURNISHINGS - 3,685 4,500 - 050800 - PHOTOGRAPHIC & RECORDING EQUIP - - 5,000 - 051000 - POWER EQUIPMENT - 167 1,000 - 051100 - AUTOMOTIVE EQUIPMENT - 30,507 - - 51 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 13 - CODE ENFORCEMENT
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 051300 - AUTOMOTIVE ACCESSORIES - 2,100 7 ,500 - 051500 - COMMUNICATION EQUIPMENT - 3,695 3,800 - CAPITAL OUTLAY TOTAL - 40,556 21,800 - DEPARTMENT 13 - CODE ENFORCEMENT TOTAL 307,364 519,052 5 40,104 5 64,477 52 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

DEPARTMENT 15 – FIRE

FTE:0

DEPARTMENT FUNCTION
On June 14, 2021, the Ceres City Council approved a contract with Modesto for fire services. Through a joint services agreement, Modesto Fire now provides the following services within Ceres’ jurisdictional boundaries:
• Fire protection, prevention and suppression services
• Emergency medical response
• Emergency preparedness
• Mitigation of incidents with hazardous materials
• Special operations including, but are not limited to, confined space rescue, technical rescue, and water rescue • Fire Inspections
• Building Inspections
• Plan Check for Fire Compliance

53 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 15 - FIRE
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 2,077,152 831,496 780,100 - 0 OPERATIONS & MAINTENANCE 7,164,568 8,456,872 8,452,627 8,769,908 0 CAPITAL OUTLAY 4,905 132,680 50,000 20,000 0
GRAND TOTAL 9,246,625 9,421,047 9,282,727 8,789,908 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND - 6,851,408 - 6,851,408 77.9%
262 - MEASURE H - 1,918,500 20,000 1,938,500 22.1%
GRAND TOTAL - 8,769,908 20,000 8,789,908 100.0%
100 - GENERAL FUND

77.95%
262 - MEASURE H

22.05%
54 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 15 - FIRE
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 609,159 43,171 - -
011100 - OVERTIME 108,243 - - -
011700 - TEMPORARY EMPLOYEE SALARIES 407 - - -
011900 - FLSA MANDATORY OVERTIME 22,304 - - -
012100 - SOCIAL SECURITY (FICA) 57,187 3,685 - -
012200 - EMPLOYEE GROUP INSURANCE 128,261 4,395 - -
012300 - RETIREMENT PLAN CHARGES 815,270 780,100 780,100 - 012400 - WORKER'S COMPENSATION 288,825 - - -
012600 - 4850 LABOR CODE 43,638 - - -
013000 - UNIFORM ALLOWANCE 3,858 146 - -
PERSONNEL SERVICES TOTAL 2,077,152 831,496 780,100 -

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 020500 - MEDICAL SERVICES 241 - - -
021700 - INVESTIGATIVE SERVICES 49 - - -
022200 - SUBSCRIPTIONS & MEMBERSHIPS 142 - - -
022600 - TRAINING 1,010 - - -
023400 - ELECTRICITY AND GAS 56,590 89,712 74,458 74,458 023600 - WATER 16,139 15,125 17,240 16,580
024800 - TELECOMMUNICATIONS 26,505 24,283 26,618 27,822 025000 - POSTAGE 122 - - -
025800 - TRAVEL, LODGING & MEALS 581 - - -
026800 - ISF - FLEET ALLOCATION 301,200 261,578 94,240 52,457 027100 - ISF - IT ALLOCATION 145,361 38,819 - -
028600 - R & M - NON-AUTOMOTIVE EQUIP 4,107 - - -
029400 - ISF - BLDG MAINT ALLOCATION 214,095 172,474 218,795 80,255 029800 - BUILDING PERMIT FEES - - - 1,200
029900 - CONTRACT SERVICES 5,821,283 7,132,042 7,565,276 8,150,836 030100 - OFFICE SUPPLIES 11 - - -
030200 - NON CAPITAL ASSET PURCHASES < $5K - - - 7,300 030
300 - JANITORIAL SUPPLIES - - - 5,000
030500 - MEDICAL SUPPLIES 30 - - -
031800 - WEARING AND SAFETY APPAREL 20,522 - - -
035400 - CHEMICAL PRODUCTS 1,459 - - -
039900 - MATERIALS AND SUPPLIES (2,825) 98,256 - -
042000 - PUBLIC LIABILITY INSURANCE 101,946 168,583 - - 066000 - SPECIAL PAYMENTS 456,000 456,000 456,000 304,000 066200 - WESTPORT FIRE PMT AGREEMENT - - - 50,000
OPERATIONS & MAINTENANCE TOTAL 7,164,568 8,456,872 8,4 52,627 8,7 69,908 55 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 15 - FIRE
(UNAUDITED)

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050300 - FURNITURE AND FURNISHINGS 5,085 - - -
050500 - TRAINING EQUIPMENT (180) 42,076 - -
051500 - COMMUNICATION EQUIPMENT - 13,837 15,000 -
052100 - FIRE FIGHTING ACCESSORIES - - 35,000 20,000 059900 - FIXED ASSETS - 76,766 - -
CAPITAL OUTLAY TOTAL 4,905 132,680 50,000 20,000
DEPARTMENT 15 - FIRE TOTAL 9,246,625 9,421,047 9,2 82,727 8,7 89,908 56 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 16 – INFORMATION TECHNOLOGY

FTE:4

DEPARTMENT FUNCTION
The Information Technolongy (IT) Department provides technology support to all City departments. IT Department implements projects as requested by the other Departments, maintains City systems, and provides technical support as needed.

RECENT ACCOMPLISHMENTS
The IT Department has recently upgraded the WiFi system from WiFi 5 to WiFi 6 mesh technology for greater speed, capacity, and roaming functionality. They continue to add new technologies to increase productivity, such as a Teams conferencing system in the Engineering Department, a long-range wireless Point to Multipoint system, and provide WiFi services to the American Legion Memorial Hall with no monthly fees to the public.

UTURE GOALS
For next year, the IT Department will be designing a new VoIP phone system . The goal is to provide improved voice service and leaverage new connectivity to replace AT&T connections between each City facility. In addition, THE IT Department will be taking over the City Website to make sure it is current and update often. They wll also be responsible for all council and Planning Commission AV needs during the monthly meetings.

57 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 16 - INFORMATION TECHNOLOGY
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 655,673 514,462 630,389 656,542 0 OPERATIONS & MAINTENANCE 237,532 208,045 330,140 375,367 0 CAPITAL OUTLAY 143,079 154,321 139,330 40,000 0 GRAND TOTAL 1,036,283 876,828 1,099,859 1,071,908 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
616 - INFORMATION TECHNOLOGY 656,542 375,367 40,000 1,071,908 100.0% GRAND TOTAL 656,542 375,367 40,000 1,071,908 100.0% 616 - INFORMATION

TECHNOLOGY
100.00%
58 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 16 - INFORMATION TECHNOLOGY
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 399,892 306,058 381,418 391,969 011100 - OVERTIME 880 65 3,000 - 012100 - SOCIAL SECURITY (FICA) 28,868 24,167 29,408 31,441 012200 - EMPLOYEE GROUP INSURANCE 105,235 83,264 105,120 106,560 012300 - RETIREMENT PLAN CHARGES 117,762 96,973 107,760 124,499 012400 - WORKER'S COMPENSATION 3,036 3,935 3,683 2,073 PERSONNEL SERVICES TOTAL 655,673 514,462 630,389 656,542

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 022200 - SUBSCRIPTIONS & MEMBERSHIPS - - 600 600 022600 - TRAINING 4,990 - 10,600 10,600 023400 - ELECTRICITY AND GAS 1,994 2,024 2,230 2,230 023600 - WATER 342 352 390 360 024800 - TELECOMMUNICATIONS 6,611 6,944 8,102 7,869 025800 - TRAVEL, LODGING & MEALS 2,073 - 5,200 5,200 025900 - PROFESSIONAL DEVELOPMENT 596 - 750 750 026800 - ISF - FLEET ALLOCATION 4,886 5,769 5,659 3,800 029400 - ISF - BLDG MAINT ALLOCATION 14,378 16,202 15,181 5,377 029900 - CONTRACT SERVICES 191,923 165,830 266,615 220,400 030100 - OFFICE SUPPLIES - 422 930 930 030200 - NON CAPITAL ASSET PURCHASES < $5K - - - 102,115 039900 - MATERIALS AND SUPPLIES 106 242 400 400 042000 - PUBLIC LIABILITY INSURANCE 9,633 10,259 13,483 14,735 OPERATIONS & MAINTENANCE TOTAL 237,532 208,045 330,140 375,367

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050200 - COMPUTER EQUIPMENT 98,112 76,757 120,955 40,000 051500 - COMMUNICATION EQUIPMENT 6,589 77,564 18,375 - 059000 - DEPRECIATION EXPENSE 38,378 - - - CAPITAL OUTLAY TOTAL 143,079 154,321 139,330 40,000 DEPARTMENT 16 - INFORMATION TECHNOLOGY TOTA 1,036,283 876,828 1,099,859 1 ,071,908 59 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 18 – PUBLIC WORKS ADMINISTRATION

FTE:7

DEPARTMENT FUNCTION
The Administration Office provides a wide variety of support to the many divisions of Public Works including Fleet Services for City -owned vehicles, Facilities Maintenance for City -owned buildings, Solid Waste/Recycling/Organics Disposal services, Parks and Trees maintenance, Streets and Storm Drains, Water, and Wastewater.

The Administration Office also provides responsive quality service to the citizens of Ceres. Administration staff offers information and resources to citizens for parks and tree maintenance, streets maintenance, water quality and conservation efforts, solid waste collection guidelines, as well as any other special programs at any given time.

RECENT ACCOMPLISHMENTS
The Public Works Administration Division has continued the information campaign regarding the incorporation of the organics cart into the Solid Waste Disposal Service, including collections schedules and organic waste education. The Administrative Analysts have assisted with the implementation of Solid Waste and Water Conservation program guidelines.

FUTURE GOALS
Serving the residents of the City is crucial, with a goal to continue to provide excellent customer service across all functions, as well as providing continued support to all divisions of the Public Works Department and working cohesively with other City departments.

60 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 18 - PUBLIC WORKS ADMINISTRATION
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 937,162 882,626 988,936 999,417 0 OPERATIONS & MAINTENANCE 117,044 127,196 518,468 422,347 0 CAPITAL OUTLAY 449 3,182 6,830 - 0
GRAND TOTAL 1,054,655 1,013,004 1,514,234 1,421,764 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 165,477 23,499 - 188,976 13.3%
245 - AB939 SOURCE REDUCTION/ RECYCLE 61,196 - - 61,196 4.3% 255 - STATE GAS TAX 6,858 6,324 - 13,182 0.9%
270 - COMMUNITY FACILITIES DISTRICT - 8,500 - 8,500 0.6% 527 - WATER FUND 478,108 192,017 - 670,125 47.1%
567 - SEWER SERVICE 287,779 192,006 - 479,785 33.7% GRAND TOTAL 999,417 422,347 - 1,421,764 100.0% 100 - GENERAL FUND

13.29%
245 - AB939 SOURCE

REDUCTION/ RECYCLE

4.30%
255 - STATE GAS TAX

0.93%
270 - COMMUNITY FACILITIES

DISTRICT

0.60%
527 - WATER FUND

47.13%
567 - SEWER SERVICE

33.75%
61 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 18 - PUBLIC WORKS ADMINISTRATION
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 571,474 521,364 574,993 539,270 011100 - OVERTIME 6,541 - 450 4,500 011700 - TEMPORARY EMPLOYEE SALARIES 1,115 798 40,000 31,181 012100 - SOCIAL SECURITY (FICA) 41,419 41,679 47,082 45,987 012200 - EMPLOYEE GROUP INSURANCE 92,475 105,322 107,033 129,360 012300 - RETIREMENT PLAN CHARGES 157,327 147,230 151,992 148,172 012400 - WORKER'S COMPENSATION 66,811 66,232 67,386 100,947 PERSONNEL SERVICES TOTAL 937,162 882,626 988,936 999,417

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 022200 - SUBSCRIPTIONS & MEMBERSHIPS 97 31 600 600 022600 - TRAINING - 248 7,378 5,503 023000 - PRINTING AND BINDING - 165 1,000 1,000 023400 - ELECTRICITY AND GAS 576 606 639 639 024800 - TELECOMMUNICATIONS 5,994 5,794 6,198 5,580 025000 - POSTAGE 237 20 22 24 025800 - TRAVEL, LODGING & MEALS - 29 5,375 5,000 025900 - PROFESSIONAL DEVELOPMENT 1,687 - 1,650 2,400 026400 - PROMOTIONAL ACTIVITIES 27,982 31,517 14,150 750 027100 - ISF - IT ALLOCATION 48,609 46,746 45,555 33,881 028700 - R & M - COMMUNICATIONS EQUIP 43 - - - 029900 - CONTRACT SERVICES 21,074 25,266 413,082 325,580 030100 - OFFICE SUPPLIES 2,923 3,472 5,000 8,000 030200 - NON CAPITAL ASSET PURCHASES < $5K - - - 3,830 030700 - DUPLICATING SUPPLIES 0 - - - 031800 - WEARING AND SAFETY APPAREL - 120 800 800 039900 - MATERIALS AND SUPPLIES - - - 2,804 0 42000 - PUBLIC LIABILITY INSURANCE 7,821 13,182 17,019 25,956 OPERATIONS & MAINTENANCE TOTAL 117,044 127,196 518,468 422,347

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050200 - COMPUTER EQUIPMENT 330 1,582 3,385 - 050300 - FURNITURE AND FURNISHINGS 119 1,600 3,445 - CAPITAL OUTLAY TOTAL 449 3,182 6,830 - DEPARTMENT 18 - PUBLIC WORKS ADMINISTRATION 1,054,655 1,013,004 1,514,234 1 ,421,764 62 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 19 – ENGINEERING

FTE: 9

DEPARTMENT FUNCTION
Ceres Department of Engineering Services supplies all facets of new development, infrastructure and facility planning, engineering, constructing, and updating essential Capital Improvement Program (CIP) projects. Engineering performs plan review s and inspections of public infrastructure required by new development or redevelopment. The Department ensures that the proposed design and conditions meet the standards of Zoning Codes, Municipal Codes, and appropriate engineering design standards.

RECENT ACCOMPLISHMENTS
Over the year, the Engineering Department delivered development projects and completed several CIP projects, most notably Smyrna Park. The Department has conducted two pu blic outreach c ampaings for grant funds and park masterplan. Additionally, succcessfully pursued grant funding for the City’s Active Transportation Plan (ATP), Surface Transportation Block Grant (STBG), and Highway Safety Improvement Plan (HSIP).

UTURE GOALS
The Engineering Department strives to supply sound engineering judgment and independent decision -making that promotes good stewardship and financial restraint. The objective is to provide equitable assistance to all residents, fostering an environment where everyone can experience a high standard of living.

Short-term future goals include designing projects such as Whitmore Avenue, Crow Landing Road, and Morrow Village sidewalk and contruction of the first phase of the Ha tch Road Transmission Main, Fire Training Tower, and Whitmore Gazebo. The Department strives to design and contruct projects continually, while maintaining a high level of services to the residents.

Efforts will be directed towards delivering top -tier municipal services, prioritizing right -of-way safety, enhancing quality of life, and maintaining transparency and responsiveness to all residents. This involves ongoing mentorship for new engineering technicians, assistant engineers, and associate engineers to advance their engineering expertise, skills, and career trajectories. Emphasis will be placed on fostering a culture of teamwork, embracing challenges, and pursuing professional registration and certification.
63 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 19 - ENGINEERING
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 582,355 827,622 1,343,584 1,326,300 0 OPERATIONS & MAINTENANCE 302,572 334,113 456,979 380,606 0 CAPITAL OUTLAY 10,266 5,577 10,142 - 0
GRAND TOTAL 895,193 1,167,312 1,810,705 1,706,906 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 71,701 41,317 - 113,019 6.6%
271 - MEASURE L - 47,000 - 47,000 2.8%
277 - ROAD MAINT & REHAB ACCOUNT - 30,000 - 30,000 1.8% 527 - WATER FUND 627,300 130,969 - 758,269 44.4%
567 - SEWER SERVICE 627,300 131,319 - 758,619 44.4% GRAND TOTAL 1,326,300 380,606 - 1,706,906 100.0% 100 - GENERAL FUND

6.62%
271 - MEASURE L

2.75%
277 - ROAD MAINT & REHAB

ACCOUNT

1.76%
527 - WATER FUND

44.42%
567 - SEWER SERVICE

44.44%
64 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 19 - ENGINEERING
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 355,928 535,723 818,418 826,498 011100 - OVERTIME 1,660 1,063 3,080 - 011700 - TEMPORARY EMPLOYEE SALARIES 5,718 4,973 35,000 18,287 012000 - UNEMPLOYMENT INSURANCE 1,464 - - - 012100 - SOCIAL SECURITY (FICA) 26,064 42,757 65,521 67,696 012200 - EMPLOYEE GROUP INSURANCE 69,658 80,552 179,400 165,240 012300 - RETIREMENT PLAN CHARGES 95,294 129,826 207,387 230,947 012400 - WORKER'S COMPENSATION 26,569 32,728 34,778 17,632 PERSONNEL SERVICES TOTAL 582,355 827,622 1,343,584 1,326,300

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 022200 - SUBSCRIPTIONS & MEMBERSHIPS - - - 8,700 022400 - CERTIFICATION - 180 600 1,500 022600 - TRAINING - 5,400 6,100 650 023000 - PRINTING AND BINDING 622 970 4,100 - 023400 - ELECTRICITY AND GAS 2,531 4,345 3,558 3,558 023600 - WATER 537 548 600 600 024800 - TELECOMMUNICATIONS 3,202 3,721 3,768 3,549 025000 - POSTAGE 261 165 213 213 025800 - TRAVEL, LODGING & MEALS 17 85 3,240 2,860 025900 - PROFESSIONAL DEVELOPMENT - 985 900 900 026400 - PROMOTIONAL ACTIVITIES - - 12,000 - 026800 - ISF - FLEET ALLOCATION 21,711 26,490 20,265 41,220 027100 - ISF - IT ALLOCATION 46,719 42,144 44,883 33,381 028100 - R & M - MECHANICAL OFFICE EQUP 1,031 158 1,700 1,700 028700 - R & M - COMMUNICATIONS EQUIP 130 - - - 029400 - ISF - BLDG MAINT ALLOCATION 10,137 12,153 11,955 10,543 029900 - CONTRACT SERVICES 193,022 169,007 309,500 225,000 0 30100 - OFFICE SUPPLIES 749 1,134 2,160 2,160 030700 - DUPLICATING SUPPLIES 1,164 2,179 1,212 1,212 031800 - WEARING AND SAFETY APPAREL 788 852 1,200 1,750 033700 - SMALL TOOLS 694 100 750 750 034600 - TRAFFIC CONTROL SUPPLIES - 42,039 - - 042000 - PUBLIC LIABILITY INSURANCE 19,257 21,459 28,275 40,359 OPERATIONS & MAINTENANCE TOTAL 302,572 334,113 456,979 380,606 65 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 19 - ENGINEERING
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050200 - COMPUTER EQUIPMENT 4,930 4,930 8,642 - 050300 - FURNITURE AND FURNISHINGS 461 647 1,500 - 059000 - DEPRECIATION EXPENSE 4,875 - - - CAPITAL OUTLAY TOTAL 10,266 5,577 10,142 - DEPARTMENT 19 - ENGINEERING TOTAL 895,193 1,167,312 1 ,810,705 1 ,706,906 66 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 20 – EQUIPMENT

FTE:4

DEPARTMENT FUNCTION
The Fleet Services Division coordinates the maintenance operation for a mixed fleet of over 547 units, including cars, trucks, specialty vehicles, construction equipment, and ancillary equipment. The division has three (3) employees and a supervisor who provides vehicle and equipment support for all City Departments including Police and Fire.

In addition to maintenance and repair services, Fleet Staff also maintains an on -site parts inventory for City use, manages the bidding process for the purchase of City vehicles and equipment, prepares, files and maintains title registration and insurance cards for all City vehicles, and coordinates vehicles and equipment for surplus auctions.

RECENT ACCOMPLISHMENTS
The Fleet Division has completed 735 requests for service.

UTURE GOALS
The Fleet Division will begin working on the purchase of electric vehicles to comply with State regulations and continue to provide excellent customer service to City staff.

67 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 20 - EQUIPMENT
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 529,054 573,202 596,058 572,014 0 OPERATIONS & MAINTENANCE 893,784 907,656 1,077,579 1,160,210 0 CAPITAL OUTLAY 676,901 1,789,978 627,307 919,547 0 GRAND TOTAL 2,099,738 3,270,836 2,300,944 2,651,772 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
600 - EQUIPMENT MAINTENANCE POOL 572,014 1,160,210 - 1,732,225 65.3% 610 - EQUIPMENT REPLACEMENT POOL - - 919,547 919,547 34.7% GRAND TOTAL 572,014 1,160,210 919,547 2,651,772 100.0% 600 - EQUIPMENT

MAINTENANCE POOL

65.32%
610 - EQUIPMENT

REPLACEMENT POOL

34.68%
68 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 20 - EQUIPMENT
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 252,412 264,305 284,735 285,399 011100 - OVERTIME 2,456 738 15,000 1,686 011200 - STANDBY 32,793 38,596 30,000 - 012100 - SOCIAL SECURITY (FICA) 20,723 24,765 25,225 23,021 012200 - EMPLOYEE GROUP INSURANCE 80,338 77,519 105,120 106,560 012300 - RETIREMENT PLAN CHARGES 91,591 80,505 80,499 87,725 012400 - WORKER'S COMPENSATION 42,218 55,326 55,479 67,623 012900 - COMPENSATED ABSENCES 6,522 31,448 - - PERSONNEL SERVICES TOTAL 529,054 573,202 596,058 572,014

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 020500 - MEDICAL SERVICES 213 771 500 500 022200 - SUBSCRIPTIONS & MEMBERSHIPS 1,627 2,749 4,500 4,500 022600 - TRAINING 115 12 2,500 2,500 023000 - PRINTING AND BINDING - - 100 100 023400 - ELECTRICITY AND GAS 9,371 12,036 11,185 11,185 023600 - WATER 4,379 4,802 5,200 4,520 024000 - EQUIPMENT RENTAL - - 200 200 024800 - TELECOMMUNICATIONS 6,698 7,370 7,804 7,729 025000 - POSTAGE 27 37 31 32 025800 - TRAVEL, LODGING & MEALS - 208 1,500 1,500 026800 - ISF - FLEET ALLOCATION 11,204 40,709 106,280 43,422 027100 - ISF - IT ALLOCATION 31,509 31,527 34,078 25,345 027900 - R & M - TIRES AND TUBES 42,154 29,026 48,000 48,000 028200 - R & M - AUTOMOTIVE EQUIPMENT 5,015 15,425 33,000 33,500 028700 - R & M - COMMUNICATIONS EQUIP - - 2,500 1,500 029400 - ISF - BLDG MAINT ALLOCATION 48,523 48,362 64,814 27,302 029900 - CONTRACT SERVICES 50,886 36,690 55,500 55,500 0 30100 - OFFICE SUPPLIES 575 909 2,500 7,000 031400 - GAS, OIL, AND LUBRICANTS 425,637 431,917 400,000 425,000 031800 - WEARING AND SAFETY APPAREL 2,876 4,056 4,000 4,000 033500 - EQUIPMENT PARTS 129,482 114,385 125,000 132,000 033700 - SMALL TOOLS - - - 3,000 034000 - SHOP SUPPLIES 15,401 18,670 20,000 20,000 039900 - MATERIALS AND SUPPLIES - 218 1,500 100,000 042000 - PUBLIC LIABILITY INSURANCE 108,091 107,776 146,887 200,624 049900 - FIXED CHARGES - - - 1, 250
OPERATIONS & MAINTENANCE TOTAL 893,784 907,656 1,077,579 1,160,210 69 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 20 - EQUIPMENT
(UNAUDITED)

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050200 - COMPUTER EQUIPMENT - - 2,00 0 -
050300 - FURNITURE AND FURNISHINGS - - 1,000 -
051000 - POWER EQUIPMENT 322 106,143 3,000 -
051100 - AUTOMOTIVE EQUIPMENT 43,200 1,667,818 501,307 910,147 051300 - AUTOMOTIVE ACCESSORIES 70,687 16,017 120,000 9,400 059000 - DEPRECIATION EXPENSE 562,693 - - -
CAPITAL OUTLAY TOTAL 676,901 1,789,978 627,307 919,547 DEPARTMENT 20 - EQUIPMENT TOTAL 2,099,738 3,270,836 2,3 00,944 2,6 51,772 70 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 25 – WASTEWATER

FTE:10

DEPARTMENT FUNCTION
The Wastewater System Division is responsible for operating and maintaining the City's Wastewater Treatment Plant and the Wastewater Collection System.

The Wastewater Treatment Plant treats over 2.7 million gallons of wastewater per day. Staff maintains the plant operational systems, over 190 acres of percolation-evaporation basins and grounds, 14 lift stations and 133 miles of pipeline within the collection system. All landscape at the plant is irrigated by reclaimed wastewater.

RECENT ACCOMPLISHMENTS
The Wastewater Division completed 44 service requests and cleaned 48.26 miles of sewer mainline. Staff has video captured 5.2 miles of existing sewer trunk lines by using the latest camera equipment to identify troubled areas for improvements

UTURE GOALS
The Wastewater Division will be updating the Sewer Master plan, begin the Lift Station reconstruction , and improvement to Waster Water Treatment Plan to tertiary sewer system.

71 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 25 - WASTEWATER
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 931,832 843,754 1,088,475 1,166,817 0 OPERATIONS & MAINTENANCE 4,138,842 5,161,507 6,254,866 5,526,636 0 CAPITAL OUTLAY 49,119 79,964 49,000 - 0 GRAND TOTAL 5,119,793 6,085,225 7,392,341 6,693,453 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
567 - SEWER SERVICE 1,166,817 5,526,636 - 6,693,453 100.0% GRAND TOTAL 1,166,817 5,526,636 - 6,693,453 100.0% 567 - SEWER SERVICE
100.00%
72 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 25 - WASTEWATER
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 500,141 400,330 563,824 571,273 011100 - OVERTIME 17,553 13,952 17,500 22,882 011200 - STANDBY 22,364 27,896 25,000 30,001 012100 - SOCIAL SECURITY (FICA) 39,527 35,130 46,384 49,869 012200 - EMPLOYEE GROUP INSURANCE 159,674 130,845 172,560 191,100 012300 - RETIREMENT PLAN CHARGES 147,752 113,172 146,342 161,598 012400 - WORKER'S COMPENSATION 92,302 118,644 116,865 140,094 012900 - COMPENSATED ABSENCES (47,481) 3,786 - - PERSONNEL SERVICES TOTAL 931,832 843,754 1,088,475 1,166,817

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 020500 - MEDICAL SERVICES - 540 1,000 1,000 021300 - EXPERT & CONSULTANT SERVICES 56,547 32,360 500,000 500,000 022200 - SUBSCRIPTIONS & MEMBERSHIPS 918 3,579 6,000 9,000 022400 - CERTIFICATION 959 1,480 2,500 2,500 022600 - TRAINING 2,876 4,920 22,000 22,000 023000 - PRINTING AND BINDING 549 815 6,500 6,500 023400 - ELECTRICITY AND GAS 363,924 406,513 427,269 427,269 023600 - WATER 75,224 41,998 70,845 65,950 024000 - EQUIPMENT RENTAL - - 3,000 3,000 024800 - TELECOMMUNICATIONS 17,205 17,053 18,430 17,415 025000 - POSTAGE 91 29 10 11 025800 - TRAVEL, LODGING & MEALS 899 370 5,500 5,500 026800 - ISF - FLEET ALLOCATION 448,287 1,017,149 383,613 406,969 027100 - ISF - IT ALLOCATION 59,116 59,149 63,936 47,552 028600 - R & M - NON-AUTOMOTIVE EQUIP 41,439 144,124 252,188 237,988 028700 - R & M - COMMUNICATIONS EQUIP 305 598 1,000 1,000 029400 - ISF - BLDG MAINT ALLOCATION 51,012 47,619 50,604 37,128 0 29900 - CONTRACT SERVICES 283,328 364,997 778,364 771,364 030100 - OFFICE SUPPLIES 912 1,289 1,500 25,000 030200 - NON CAPITAL ASSET PURCHASES < $5K - - - 4,000 031400 - GAS, OIL, AND LUBRICANTS 3,747 514 5,000 5,000 031800 - WEARING AND SAFETY APPAREL 12,305 13,191 13,000 15,000 032100 - PLANTING MATERIALS 7,451 7,720 8,000 2,000 032500 - ELECTRICAL MATERIALS 7,780 8,132 10,000 10,000 032700 - BUILDING MATERIALS 525 1,061 1,000 1,000 033500 - EQUIPMENT PARTS 12,328 6,125 15,000 15 ,000
033700 - SMALL TOOLS 2,329 3,811 4,000 4,000 034600 - TRAFFIC CONTROL SUPPLIES 979 851 1,000 1,000 034800 - WATER PIPE, VALVES, & FITTINGS 5,349 7,937 10,000 10,000 035200 - SEWER PIPE AND MATERIALS 12,662 2,475 10,000 10,000 035400 - CHEMICAL PRODUCTS 2,793 4,473 27,000 13,500 039900 - MATERIALS AND SUPPLIES 3,019 4,047 5,500 5,500 73 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 25 - WASTEWATER
(UNAUDITED)

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 040500 - NORTH CERES SEWER SERVICE 1,526,033 1,429,924 1,60 0,000 1,60 0,000 040600 - TURLOCK SEWER SERVICE 984,404 1,359,960 1,700,000 1,000,000 042000 - PUBLIC LIABILITY INSURANCE 113,327 129,286 201,107 193,490 049900 - FIXED CHARGES 40,222 37,421 50,000 50,000
OPERATIONS & MAINTENANCE TOTAL 4,138,842 5,161,507 6,254,866 5,526,636

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050200 - COMPUTER EQUIPMENT 8,178 11,503 45,000 -
050300 - FURNITURE AND FURNISHINGS 1,859 3,262 4,000 -
051100 - AUTOMOTIVE EQUIPMENT - 65,200 - -
059000 - DEPRECIATION EXPENSE 39,081 - - -
CAPITAL OUTLAY TOTAL 49,119 79,964 49,000 -
DEPARTMENT 25 - WASTEWATER TOTAL 5,119,793 6,085,225 7,3 92,341 6,6 93,453 74 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 30 – STREETS
FTE:10

DEPARTMENT FUNCTION
The Street Maintenance Division is responsible for all traffic signs, traffic signals, lane striping, legends, streetlights, pavement, sidewalks, curb and gutter, alleys, storm drain systems, street sweeping, and street trees.

RECENT ACCOMPLISHMENTS
The Street Maintenance Division completed 455 service requests and completed 20,997 sweeper miles with 367 tons collected.

FUTURE GOALS
Continue to provide a high level of service for the maintenance and repair of City streets, lighting, and stormwater collection system.

Streets Maintenance
Supervisor
Streets Maintenance
Operator (I/II/Senior) x6
Senior Street Maintenance
Operator x2
Street Sweeper Operator
75 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 30 - STREETS
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 933,323 973,788 1,150,770 1,128,128 0 OPERATIONS & MAINTENANCE 1,353,493 1,188,159 1,689,844 1,644,185 0 CAPITAL OUTLAY 29,160 - 24,700 - 0 GRAND TOTAL 2,315,976 2,161,947 2,865,314 2,772,313 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 225,626 34,712 - 260,337 9.4% 255 - STATE GAS TAX 473,814 1,014,825 - 1,488,639 53.7% 292 - STREET LIGHT/LANDSCAPE DISTRICT 56,406 191,921 - 248,328 9.0% 527 - WATER FUND - 1,129 - 1,129 0.0% 567 - SEWER SERVICE 372,282 401,599 - 773,881 27.9% GRAND TOTAL 1,128,128 1,644,185 - 2,772,313 100.0% 100 - GENERAL FUND

9.39%
255 - STATE GAS TAX

53.70%
292 - STREET

LIGHT/LANDSCAPE DISTRICT

8.96%
527 - WATER FUND

0.04%
567 - SEWER SERVICE

27.91%
76 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 30 - STREETS
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 451,289 460,368 566,115 545,861 011100 - OVERTIME 19,850 16,531 23,200 22,665 011200 - STANDBY 15,345 14,953 18,300 19,215 011700 - TEMPORARY EMPLOYEE SALARIES - 1,930 50,000 50,000 012100 - SOCIAL SECURITY (FICA) 35,221 39,557 50,308 50,815 012200 - EMPLOYEE GROUP INSURANCE 174,681 174,870 177,355 148,740 012300 - RETIREMENT PLAN CHARGES 152,629 154,469 151,151 159,149 012400 - WORKER'S COMPENSATION 84,308 111,110 114,341 131,683 PERSONNEL SERVICES TOTAL 933,323 973,788 1,150,770 1,128,128

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 020500 - MEDICAL SERVICES - 120 - 1,000 021300 - EXPERT & CONSULTANT SERVICES - - 250 250 022200 - SUBSCRIPTIONS & MEMBERSHIPS 5,425 5,205 2,150 5,650 022400 - CERTIFICATION 182 95 1,000 1,500 022600 - TRAINING - 2,677 11,500 12,600 023400 - ELECTRICITY AND GAS 49,734 55,674 57,497 57,497 023500 - ELECTRICITY - STREET LIGHTS 207,570 214,410 235,212 235,212 023600 - WATER 2,166 2,210 2,440 2,270 024000 - EQUIPMENT RENTAL - - 100 100 024800 - TELECOMMUNICATIONS 12,999 12,585 13,776 11,417 025000 - POSTAGE - 8 7 7 025800 - TRAVEL, LODGING & MEALS 223 684 3,350 3,350 026800 - ISF - FLEET ALLOCATION 445,774 320,633 566,918 508,193 027100 - ISF - IT ALLOCATION 33,320 33,338 36,036 26,802 027400 - DUMPING FEES - - 2,500 2,500 028400 - R & M - STREET LIGHTS 4,918 12,577 10,000 28,000 028600 - R & M - NON-AUTOMOTIVE EQUIP 20,059 22,316 61,350 63,350 0 28700 - R & M - COMMUNICATIONS EQUIP 247 271 3,000 1,000 028900 - R & M - NON-STRUCTURAL ITEMS 177 - 10,000 10,000 029400 - ISF - BLDG MAINT ALLOCATION 21,979 37,416 44,594 12,325 029900 - CONTRACT SERVICES 303,713 230,199 185,238 179,514 030100 - OFFICE SUPPLIES 883 924 1,200 1,200 030200 - NON CAPITAL ASSET PURCHASES < $5K - - - 5,250 031800 - WEARING AND SAFETY APPAREL 16,033 12,246 19,490 19,490 032500 - ELECTRICAL MATERIALS 7,935 16,450 40,500 41,000 033500 - EQUIPMENT PARTS 8,523 1,062 15,000 15 ,000
033700 - SMALL TOOLS 7,418 11,293 18,100 19,550 034600 - TRAFFIC CONTROL SUPPLIES 76,224 62,881 91,600 91,600 034800 - WATER PIPE, VALVES, & FITTINGS - - 250 250 035400 - CHEMICAL PRODUCTS 18,442 11,477 13,000 15,000 036200 - ROADWAY MATERIALS 20,255 24,719 46,850 51,750 039900 - MATERIALS AND SUPPLIES 9,797 12,990 14,500 15,500 77 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 30 - STREETS
(UNAUDITED)

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 042000 - PUBLIC LIABILITY INSURANCE 61,831 66,034 149 ,936 173 ,558 049900 - FIXED CHARGES 17,666 17,666 32,500 32,500
OPERATIONS & MAINTENANCE TOTAL 1,353,493 1,188,159 1,689,844 1,644,185

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050200 - COMPUTER EQUIPMENT 378 - 5,000 -
050300 - FURNITURE AND FURNISHINGS - - 250 -
051000 - POWER EQUIPMENT - - 19,450 -
059000 - DEPRECIATION EXPENSE 28,782 - - -
CAPITAL OUTLAY TOTAL 29,160 - 24,700 -
DEPARTMENT 30 - STREETS TOTAL 2,315,976 2,161,947 2,8 65,314 2,7 72,313 78 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 33 – SOLID WASTE

FTE:0

DEPARTMENT FUNCTION
The Solid Waste Division works with Code Enforcement on illegal disposal issues, manages the City’s franchise agreement and service issues with Bertolotti (contracted waste hauler for the City), ensures compliance with complex regulatory mandates and conducts reporting activities on solid waste, hazardous waste, organics and recycling programs. Additionally, staff manages severeal grants and related projects for the department, public outreach and educational activities, community event coordination, and serves as the liaison to regional agencies and other associations related to solid waste. This division also currently serves as the Department ’s Safety Program Manager and coordinates and conducts safety training and policy development and implementation for staff.

RECENT ACCOMPLISHMENTS
The Solid Waste Division brought the City into compliance with State mandates through the implementation of several new programs and policy revisions including a mandatory recycling service for all the remaining businesses that fall under the threshold requirements for AB341, a route review program to comply with SB 1383 contamination monitoring requirements, as well as the City’s P urchasing Policy revision to include recycled product preferred purchasing and record-keeping requirements. The City’s free compost and mulch program saw participation growth and provided nearly 7,000 tons of compost and mulch to local farmers for crop production and to the residential community as well. The City hosted the second Community Disposal Day , providing free disposal to approximately 600 residents. Bertolotti Disposal achieve d 100% commercial organics recycling service as required by SB1383 and established the City’s edible food recovery program.

FUTURE GOALS
The Solid Waste Division will continue efforts to comply with State mandates including AB 939, SB 1383, AB 341, AB 1826, and all applicable regulations. The division will conduct Tier 2 edible food recovery program compliance and implement CALGreen Building Standards for Construction and Demolition Waste Management. The division will continue mon itoring activities for commercial services and conduct the route review program for residential contamination minimization. The goal is to host the Community Clean-Up event and work with Code Enforcement to improve illegal disposal issues within the City.

79 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 33 - SOLID WASTE
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES - - - - 0 OPERATIONS & MAINTENANCE 14,366 76,910 135,057 225,093 0 CAPITAL OUTLAY 119 500 1,000 - 0 GRAND TOTAL 14,485 77,410 136,057 225,093 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND - 62,725 - 62,725 27.9% 226 - DEPT. OF CONSERVATION GRANT - 12,285 - 12,285 5.5% 227 - SB1383-LOCAL ASSISTANCE GRANT - 131,683 - 131,683 58.5% 245 - AB939 SOURCE REDUCTION/ RECYCLE - 18,400 - 18,400 8.2% GRAND TOTAL - 225,093 - 225,093 100.0% 100 - GENERAL FUND

27.87%
226 - DEPT. OF

CONSERVATION GRANT

5.46%
227 - SB1383-LOCAL

ASSISTANCE GRANT

58.50%
245 - AB939 SOURCE

REDUCTION/ RECYCLE

8.17%
80 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 33 - SOLID WASTE
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25

PERSONNEL SERVICES TOTAL - - - -

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 021300 - EXPERT & CONSULTANT SERVICES - 15,475 20,000 36,000 022200 - SUBSCRIPTIONS & MEMBERSHIPS 30 365 525 6,380 022400 - CERTIFICATION - - - 1,050 022600 - TRAINING 995 - 2,000 1,995 023000 - PRINTING AND BINDING 5,105 5,259 11,000 17,000 025000 - POSTAGE 732 - 2,000 2,000 025800 - TRAVEL, LODGING & MEALS 1,035 - 2,200 2,800 026400 - PROMOTIONAL ACTIVITIES 6,145 51,191 91,532 69,000 027400 - DUMPING FEES - - - 1,000 029900 - CONTRACT SERVICES 325 3,800 3,800 1,000 030100 - OFFICE SUPPLIES - 278 1,000 1,500 031800 - WEARING AND SAFETY APPAREL - 150 500 500 039900 - MATERIALS AND SUPPLIES - 392 500 84,868 OPERATIONS & MAINTENANCE TOTAL 14,366 76,910 135,057 225,093

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050200 - COMPUTER EQUIPMENT - - 500 - 050300 - FURNITURE AND FURNISHINGS 119 500 500 - CAPITAL OUTLAY TOTAL 119 500 1,000 - DEPARTMENT 33 - SOLID WASTE TOTAL 14,485 77,410 1 36,057 2 25,093 81 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 35 – WATER
FTE:11

DEPARTMENT FUNCTION
The Water Division maintains 14 active wells located throughout the City; 2 of these wells are currently being treated for Uranium and Arsenic and 4 for TCP. State Certified Water Distribution and Water Treatment Operators are responsible for the day-to-day operation, maintenance, and repair of the City's water system. Operation of 2 above ground water storage tanks that hold 3.8 million gallons of water combined. As well as maintains the following programs: backflow/cross connection control, routing flushing, valve exercising, water conservation, water meters, water quality monitoring, sampling, water system repair, maintenance and pumping stations.

RECENT ACCOMPLISHMENTS
The Water Division saw the completion of the River Bluff Water Reservoir 3-million-gallon tank to deliver surface water to the City. The water system produced approximately 1.63 billion gallons of water, tested 9,327 drinking water samples, and responded to 413 service requests.

FUTURE GOALS
The Water Division looks to complete the relocation of Water Department operations to 1921 Rockefeller Drive and to continue surface water integration.

Water Distribution
Supervisor
Water Distribution
Operators (I/II/Senior) x8
Senior Water
Distribution Operator x2
82 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 35 - WATER
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 961,395 1,106,393 1,292,352 1,394,459 0 OPERATIONS & MAINTENANCE 2,315,501 2,832,465 9,342,368 12,185,795 0 CAPITAL OUTLAY 66,382 10,853 75,500 25,000 0
GRAND TOTAL 3,343,278 3,949,711 10,710,220 13,605,253 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
527 - WATER FUND 1,394,459 12,185,795 25,000 13,605,253 100.0% GRAND TOTAL 1,394,459 12,185,795 25,000 13,605,253 100.0% 527 - WATER FUND
100.00%
83 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 35 - WATER
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 489,356 547,745 670,515 663,602 011100 - OVERTIME 17,965 25,497 23,000 41,765
011200 - STANDBY 21,031 28,667 20,000 36,983
011700 - TEMPORARY EMPLOYEE SALARIES - - 30,000 29,999 012000 - UNEMPLOYMENT INSURANCE - 4,079 - -
012100 - SOCIAL SECURITY (FICA) 37,511 48,036 56,879 61,548 012200 - EMPLOYEE GROUP INSURANCE 122,286 143,629 178,422 208,320 012300 - RETIREMENT PLAN CHARGES 146,961 158,578 176,996 191,530 012400 - WORKER'S COMPENSATION 107,584 131,850 136,540 160,712 012900 - COMPENSATED ABSENCES 18,702 18,311 - - PERSONNEL SERVICES TOTAL 961,395 1,106,393 1,292,352 1,394,459

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 020500 - MEDICAL SERVICES 46 586 1,000 1,000
020900 - LEGAL SERVICES - - 3,000 3,000
021300 - EXPERT & CONSULTANT SERVICES 111,806 31,414 400,000 400,000 022200 - SUBSCRIPTIONS & MEMBERSHIPS 6,119 3,824 6,500 7,000 022400 - CERTIFICATION 720 335 2,600 3,200
022600 - TRAINING 5,022 6,171 9,000 11,000
023000 - PRINTING AND BINDING 6,670 3,087 3,800 4,200
023400 - ELECTRICITY AND GAS 450,483 481,401 491,021 491,021 023600 - WATER 4,403 3,193 3,510 2,770
024000 - EQUIPMENT RENTAL 389 470 550 550
024800 - TELECOMMUNICATIONS 18,243 18,694 25,031 18,759 025000 - POSTAGE 819 660 460 462
025800 - TRAVEL, LODGING & MEALS 217 893 5,600 5,600
026000 - ADVERTISING - 632 - -
026800 - ISF - FLEET ALLOCATION 359,354 195,908 181,234 225,045 027100 - ISF - IT ALLOCATION 59,116 59,149 63,936 47,552 027400 - DUMPING FEES - - 400 400
028
600 - R & M - NON-AUTOMOTIVE EQUIP 2,739 24,107 250,000 250,000 028700 - R & M - COMMUNICATIONS EQUIP 776 168 500 500
029400 - ISF - BLDG MAINT ALLOCATION 31,865 36,153 38,972 19,436 029900 - CONTRACT SERVICES 472,993 735,939 2,880,611 1,105,611 030100 - OFFICE SUPPLIES 1,501 2,396 2,750 250
030200 - NON CAPITAL ASSET PURCHASES < $5K - - - 42,500 031400 - GAS, OIL, AND LUBRICANTS 121 1,887 1,200 1,000 031800 - WEARING AND SAFETY APPAREL 10,378 10,296 10,000 12,000 032100 - PLANTING MATERIALS - - 350 350
03 2500 - ELECTRICAL MATERIALS 3,703 2,160 3,750 3,750
032700 - BUILDING MATERIALS 250 1,464 2,500 2,500
032900 - PAINT MATERIALS 748 314 800 800
033500 - EQUIPMENT PARTS 1,497 6,113 11,300 11,300
84 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 35 - WATER
(UNAUDITED)

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 033700 - SMALL TOOLS 10,914 6,836 10, 000 15, 000
034800 - WATER PIPE, VALVES, & FITTINGS 40,832 223,389 300,000 300,000 034900 - WATER METERS AND PARTS 323,955 349,607 500,000 500,000 035400 - CHEMICAL PRODUCTS 41,573 68,858 92,000 92,000
036200 - ROADWAY MATERIALS 5,281 7,699 12,000 12,000
036400 - CONSTRUCTION MATERIALS - 25,030 150,000 150,000 039900 - MATERIALS AND SUPPLIES 13,264 10,785 15,000 25,000 040800 - WELL HEAD TREATMENT 111,388 298,769 600,000 600,000 042000 - PUBLIC LIABILITY INSURANCE 136,897 134,704 177,993 255,192 049700 - COST SHARING AGREE-SRWA 9,641 - 3,000,000 7,470,047 049900 - FIXED CHARGES 71,778 79,375 85,000 95,000
OPERATIONS & MAINTENANCE TOTAL 2,315,501 2,832,465 9,342,368 12,185,795

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050200 - COMPUTER EQUIPMENT 9,510 10,503 45,000 25,000
050300 - FURNITURE AND FURNISHINGS - - 20,500 -
051000 - POWER EQUIPMENT - - 5,000 -
051300 - AUTOMOTIVE ACCESSORIES - 350 5,000 -
059000 - DEPRECIATION EXPENSE 56,871 - - -
CAPITAL OUTLAY TOTAL 66,382 10,853 75,500 25,000
DEPARTMENT 35 - WATER TOTAL 3,343,278 3,949,711 10, 710,220 13, 605,253 85 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 36 – WATER CONSERVATION

FTE:2

DEPARTMENT FUNCTION
The Conservation Department is committed to partnering with our residents to meet mandated water conservation goals and embrace wise water use. The department offers water saving technology and equipment to better utilize the produced water supply.

RECENT ACCOMPLISHMENTS
The Water Conservation Departement recently reached the 15% reduction target from 2020 as requested by Governor Newsom. The Departent also helped 6 residents convert 2,944 square footage of turf into drought tolerant landscape.

UTURE GOALS
The Water Conservation Division will continue to meet current conservation goals City-wide, by continuing to educate current water users on conservation strategies available including rebate programs offered by the City.

Field Service
Techniciansx2
86 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 36 - WATER CONSERVATION
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 255,423 265,847 275,468 241,466 0 OPERATIONS & MAINTENANCE 66,782 82,733 155,428 169,418 0 CAPITAL OUTLAY 403 961 15,500 - 0 GRAND TOTAL 322,607 349,541 446,396 410,884 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 48,293 5,497 - 53,791 13.1% 527 - WATER FUND 96,587 152,926 - 249,512 60.7% 567 - SEWER SERVICE 96,587 10,995 - 107,581 26.2% GRAND TOTAL 241,466 169,418 - 410,884 100.0% 100 - GENERAL FUND

13.09%
527 - WATER FUND

60.73%
567 - SEWER SERVICE

26.18%
87 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 36 - WATER CONSERVATION
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 133,529 136,252 108,360 117,074 011100 - OVERTIME - 50 2,000 - 011700 - TEMPORARY EMPLOYEE SALARIES - 4,356 50,000 - 012100 - SOCIAL SECURITY (FICA) 9,548 11,105 12,268 9,390 012200 - EMPLOYEE GROUP INSURANCE 56,993 53,732 52,560 53,280 012300 - RETIREMENT PLAN CHARGES 37,138 36,741 27,458 32,544 012400 - WORKER'S COMPENSATION 18,215 23,612 22,822 29,178 PERSONNEL SERVICES TOTAL 255,423 265,847 275,468 241,466

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 021300 - EXPERT & CONSULTANT SERVICES 3,200 - 20,000 20,000 022200 - SUBSCRIPTIONS & MEMBERSHIPS 179 311 750 750 022400 - CERTIFICATION 120 - 395 395 022600 - TRAINING 536 448 2,500 2,500 023000 - PRINTING AND BINDING - - 7,500 7,500 023600 - WATER 239 242 270 270 024800 - TELECOMMUNICATIONS 6,245 5,179 5,962 5,493 025000 - POSTAGE 252 2 263 264 025800 - TRAVEL, LODGING & MEALS 32 - 1,500 1,500 026400 - PROMOTIONAL ACTIVITIES 8,183 17,190 27,250 27,250 026800 - ISF - FLEET ALLOCATION 14,097 18,802 29,644 30,266 027100 - ISF - IT ALLOCATION 3,313 3,315 3,583 2,665 028700 - R & M - COMMUNICATIONS EQUIP 174 162 1,500 1,500 029400 - ISF - BLDG MAINT ALLOCATION 14,371 16,020 17,673 9,605 029900 - CONTRACT SERVICES 261 515 10,773 10,773 030100 - OFFICE SUPPLIES 586 622 2,500 2,500 030200 - NON CAPITAL ASSET PURCHASES < $5K - - - 15,500 0 31800 - WEARING AND SAFETY APPAREL 590 1,316 2,500 2,500 039900 - MATERIALS AND SUPPLIES 29 413 700 700 042000 - PUBLIC LIABILITY INSURANCE 14,376 18,197 20,165 27,487 OPERATIONS & MAINTENANCE TOTAL 66,782 82,733 155,428 169,418

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050200 - COMPUTER EQUIPMENT 403 961 5,000 - 050300 - FURNITURE AND FURNISHINGS - - 10,500 - CAPITAL OUTLAY TOTAL 403 961 15,500 - DEPARTMENT 36 - WATER CONSERVATION TOTAL 322,607 349,541 4 46,396 4 10,884 88 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 40 – PARKS

FTE:7

DEPARTMENT FUNCTION
The Parks Division is responsible for the maintenance of the parks, grounds, right -of-ways and undeveloped park sites. The City of Ceres currently maintains 16 parks, 1 undeveloped park site, approximately 11,000 trees and 123 right-of-ways.

RECENT ACCOMPLISHMENTS
The Parks Division has completed over 1,000 service requests for tree removal, tree pruning, park maintenance, and playground repairs as well as completed improvements at two neighborhood parks (Smyrna Park and Ochoa).

FUTURE GOALS
The Parks Division will continue to maintain City parks and grounds for enjoyment by residents and will complete relocation of operations from Smyrna Park to the Hackett Road Corporation Yard once the Water Divison is relocated to the 1921 Rockefeller location.

Landscape Maintenance
Supervisor
Senior Park
Maintenance Worker
Park Maintenance
Workers (I/II) x5
89 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 40 - PARKS
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 681,572 788,977 875,548 774,592 0 OPERATIONS & MAINTENANCE 1,658,668 1,875,340 1,752,866 1,778,795 0 CAPITAL OUTLAY 3,239 2,460 10,000 - 0
GRAND TOTAL 2,343,480 2,666,778 2,638,414 2,553,387 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 568,598 1,110,994 - 1,679,592 65.8% 265 - DANIEL WHITMORE HOUSE - 3,613 - 3,613 0.1%
266 - CLINTON WHITMORE MANSION - 13,384 - 13,384 0.5% 292 - STREET LIGHT/LANDSCAPE DISTRICT 176,059 618,664 - 794,723 31.1% 297 - RECREATION FACILITY DEVELOPMENT 29,935 32,140 - 62,075 2.4% GRAND TOTAL 774,592 1,778,795 - 2,553,387 100.0% 100 - GENERAL FUND

65.78%
265 - DANIEL WHITMORE
HOUSE

0.14%
266 - CLINTON WHITMORE

MANSION

0.52%
292 - STREET

LIGHT/LANDSCAPE DISTRICT

31.12%
297 - RECREATION FACILITY

DEVELOPMENT

2.43%
90 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 40 - PARKS
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 372,925 390,303 447,349 404,236 011100 - OVERTIME 2,093 3,213 2,500 2,614
011700 - TEMPORARY EMPLOYEE SALARIES - 22,250 45,000 17,696 012000 - UNEMPLOYMENT INSURANCE (415) 7,352 - -
012100 - SOCIAL SECURITY (FICA) 26,555 32,516 37,857 33,979 012200 - EMPLOYEE GROUP INSURANCE 99,864 120,040 129,120 103,560 012300 - RETIREMENT PLAN CHARGES 119,922 119,644 123,421 116,530 012400 - WORKER'S COMPENSATION 60,628 93,660 90,301 95,977 PERSONNEL SERVICES TOTAL 681,572 788,977 875,548 774,592

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 022200 - SUBSCRIPTIONS & MEMBERSHIPS 360 - 1,100 1,100 022400 - CERTIFICATION 455 861 1,500 1,500
022600 - TRAINING 780 24 1,000 1,000
023400 - ELECTRICITY AND GAS 82,021 64,022 100,862 100,862 023600 - WATER 68,221 71,989 87,862 477,106
024000 - EQUIPMENT RENTAL - 1,022 1,500 1,500
024800 - TELECOMMUNICATIONS 12,308 13,892 15,236 13,589 025000 - POSTAGE 72 15 79 79
025800 - TRAVEL, LODGING & MEALS 186 134 1,800 1,800
026400 - PROMOTIONAL ACTIVITIES - - 200 200
026800 - ISF - FLEET ALLOCATION 264,530 477,031 250,119 246,778 027100 - ISF - IT ALLOCATION 27,587 27,602 29,835 22,190 028600 - R & M - NON-AUTOMOTIVE EQUIP 39,945 38,634 49,500 46,500 028700 - R & M - COMMUNICATIONS EQUIP 102 - 1,500 -
028900 - R & M - NON-STRUCTURAL ITEMS 479 2,708 6,000 6,000 029400 - ISF - BLDG MAINT ALLOCATION 441,054 456,331 463,564 208,801 029900 - CONTRACT SERVICES 546,342 540,146 565,558 441,434 030
100 - OFFICE SUPPLIES - 791 1,000 500
030500 - MEDICAL SUPPLIES 66 961 1,000 1,000
031100 - RECREATIONAL SUPPLIES - - - 7,500
031800 - WEARING AND SAFETY APPAREL 9,174 7,484 9,600 9,600 031900 - HORTICULTURAL ITEMS 10,367 10,127 12,500 12,500 032100 - PLANTING MATERIALS 8,104 5,985 10,000 10,000
032900 - PAINT MATERIALS 3,798 14,118 13,000 13,000
033500 - EQUIPMENT PARTS 53 1,645 5,500 5,500
033700 - SMALL TOOLS 5,539 3,590 4,250 5,250
0 34600 - TRAFFIC CONTROL SUPPLIES 763 206 500 500
034800 - WATER PIPE, VALVES, & FITTINGS 27,667 30,038 25,000 25,000 035400 - CHEMICAL PRODUCTS 7,858 9,617 9,000 9,000
039900 - MATERIALS AND SUPPLIES 2,353 2,717 5,500 5,500 042000 - PUBLIC LIABILITY INSURANCE 98,484 93,649 78,801 103,507 OPERATIONS & MAINTENANCE TOTAL 1,658,668 1,875,340 1,7 52,866 1,7 78,795 91 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 40 - PARKS
(UNAUDITED)

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050200 - COMPUTER EQUIPMENT 1,066 - 2,50 0 -
052300 - ATHLETIC & RECREATIONAL EQUIP 2,173 2,460 7,500 - CAPITAL OUTLAY TOTAL 3,239 2,460 10,000 -
DEPARTMENT 40 - PARKS TOTAL 2,343,480 2,666,778 2,6 38,414 2,5 53,387 92 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 41 – FACILITIES
FTE:9

DEPARTMENT FUNCTION
The Facilities Division maintains and manages the repairs for all City buildings and the supporting systems within such as HVAC, elevator, and appliances. Facilities is also responsible for all custodial services throughout the City, including the park restrooms.

RECENT ACCOMPLISHMENTS
The Facilities Division has completed 717 service requests. The Department also completed HVAC replacements for City Hall Building, and installed EV charging station and security cameras at Public Works Corp Yard.

FUTURE GOALS
The Facilities Division will work to complete the replacement of aging City buildings and infrastructure including electrical, plumbing, HVAC, building security and alarm services. We will also build a comprehensive plan to replace older equipment before it fails.

Facility Maintenance
Supervisor
Senior Facility
Maintenance Worker
Facility Maintenance
Workers (I/II/Senior) x2
Custodians x5
93 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 41 - FACILITIES
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 710,186 797,020 894,662 864,888 0 OPERATIONS & MAINTENANCE 631,838 639,874 1,041,292 553,743 0 CAPITAL OUTLAY 31,990 8,047 13,700 - 0
GRAND TOTAL 1,374,014 1,444,941 1,949,654 1,418,631 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND - 28,052 - 28,052 2.0%
265 - DANIEL WHITMORE HOUSE - 19,463 - 19,463 1.4%
679 - BUILDING MAINTENANCE 864,888 506,227 - 1,371,115 96.7% GRAND TOTAL 864,888 553,743 - 1,418,631 100.0% 100 - GENERAL FUND

1.98%
265 - DANIEL WHITMORE
HOUSE

1.37%
679 - BUILDING

MAINTENANCE

96.65%
94 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 41 - FACILITIES
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 325,646 379,971 451,462 445,046 011100 - OVERTIME 24,260 20,853 12,000 22,818
011200 - STANDBY 19,351 22,745 30,000 24,849
011700 - TEMPORARY EMPLOYEE SALARIES 417 774 - -
012100 - SOCIAL SECURITY (FICA) 26,282 33,745 37,750 39,347 012200 - EMPLOYEE GROUP INSURANCE 132,815 126,249 149,394 96,660 012300 - RETIREMENT PLAN CHARGES 105,196 116,384 122,724 129,254 012400 - WORKER'S COMPENSATION 70,452 90,231 91,332 106,914 012900 - COMPENSATED ABSENCES 5,767 6,069 - - PERSONNEL SERVICES TOTAL 710,186 797,020 894,662 864,888

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 020500 - MEDICAL SERVICES 399 336 - -
022200 - SUBSCRIPTIONS & MEMBERSHIPS - - 45 45
022600 - TRAINING 199 273 500 500
023400 - ELECTRICITY AND GAS 15,050 15,641 18,638 18,638 023600 - WATER 5,081 4,407 4,980 8,760
024000 - EQUIPMENT RENTAL - 121 1,000 2,000
024800 - TELECOMMUNICATIONS 10,315 11,226 12,404 10,557 025000 - POSTAGE 85 320 - -
025800 - TRAVEL, LODGING & MEALS 169 559 700 700
026800 - ISF - FLEET ALLOCATION 99,891 64,993 57,670 60,503 027100 - ISF - IT ALLOCATION 31,797 31,815 34,390 25,577 028600 - R & M - NON-AUTOMOTIVE EQUIP 6,071 7,660 25,000 20,500 028700 - R & M - COMMUNICATIONS EQUIP 201 366 250 -
028800 - R & M - BUILDINGS AND STRUCTUR 33,502 35,790 37,513 37,000 028900 - R & M - NON-STRUCTURAL ITEMS 12,011 17,275 15,628 13,992 029100 - R & M - CUSTODIAL EQUIPMENT 2,673 3,246 4,700 5,000 029400 - ISF - BLDG MAINT ALLOCATION 204,421 189,931 281,950 39,620 029
800 - BUILDING PERMIT FEES - - - 1,200
029900 - CONTRACT SERVICES 114,027 132,261 406,343 171,072 030100 - OFFICE SUPPLIES 732 477 1,000 1,500
030300 - JANITORIAL SUPPLIES 30,154 33,114 27,500 30,000 031800 - WEARING AND SAFETY APPAREL 5,302 6,276 6,900 6,900 033500 - EQUIPMENT PARTS 1,899 2,184 5,000 5,000
033700 - SMALL TOOLS 2,793 5,980 6,100 6,100
034100 - LOCKS AND KEYS 5,837 4,909 6,000 3,000
035400 - CHEMICAL PRODUCTS 525 674 750 750
03 6400 - CONSTRUCTION MATERIALS 1,836 20,948 15,000 7,500 039900 - MATERIALS AND SUPPLIES 5,411 12,138 20,000 15,000 042000 - PUBLIC LIABILITY INSURANCE 38,749 34,101 49,531 62,329 049900 - FIXED CHARGES 2,708 2,851 1,800 -
OPERATIONS & MAINTENANCE TOTAL 631,838 639,874 1,0 41,292 553 ,743 95 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 41 - FACILITIES
(UNAUDITED)

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050200 - COMPUTER EQUIPMENT 399 328 3,00 0 -
050300 - FURNITURE AND FURNISHINGS 62 778 1,000 -
051300 - AUTOMOTIVE ACCESSORIES 5,184 6,941 9,700 -
051400 - CUSTODIAN EQUIPMENT 8,458 - - -
059000 - DEPRECIATION EXPENSE 17,888 - - -
CAPITAL OUTLAY TOTAL 31,990 8,047 13,700 -
DEPARTMENT 41 - FACILITIES TOTAL 1,374,014 1,444,941 1,9 49,654 1,4 18,631 96 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 45 – DOWNTOWN REVITALIZATION

FTE:0

DEPARTMENT FUNCTION
Downtown Revitalization is accomplished through the existing Ceres Downtown Revitalization Area (CDRA), which is a parking and business improvement district. The Ceres Planning Commission is the Board for the CDRA. Assessments are collected from downtown area businesses and the funds are primarily used for downtown landscaping and lighting.

RECENT ACCOMPLISHMENTS
Downtown Revitalization continues to maintain the landscaping and lighting in the downtown area, as well as continuing the downtown seasonal banner rotation program.

FUTURE GOALS
Future goals of Downtown Revitalization include potential Welcome to Downtown Ceres signage off Whitmore Ave, outdoor dining, and enhancing the downtown aesthetic with the installation of artistic building murals along with façade beautification.

97 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 45 - DOWNTOWN REVITALIZATION
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES - - - - 0 OPERATIONS & MAINTENANCE 16,144 21,871 25,991 26,281 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 16,144 21,871 25,991 26,281 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
293 - DOWNTOWN REVITALIZATION - 26,281 - 26,281 100.0% GRAND TOTAL - 26,281 - 26,281 100.0% 293 - DOWNTOWN

REVITALIZATION
100.00%
98 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 45 - DOWNTOWN REVITALIZATION
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25

PERSONNEL SERVICES TOTAL - - - -

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 023400 - ELECTRICITY AND GAS 987 1,415 1,201 1,201 026000 - ADVERTISING - 75 50 150 029900 - CONTRACT SERVICES 15,158 14,560 24,640 24,780 030100 - OFFICE SUPPLIES - 100 100 150 039900 - MATERIALS AND SUPPLIES - 5,720 - - OPERATIONS & MAINTENANCE TOTAL 16,144 21,871 25,991 26,281

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25

CAPITAL OUTLAY TOTAL - - - - DEPARTMENT 45 - DOWNTOWN REVITALIZATION TO 16,144 21,871 25,991 2 6,281 99 ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 55 – RECREATION

FTE:4

DEPARTMENT FUNCTION
The Ceres Recreation Department plays a vital role in creating a healthy community through building unique partnerships and diverse and innovative programming. By providing safe and secure spaces to learn, play, create and imagine, we are continuously striving to meet the needs of our community and enhance the quality of life in Ceres.

RECENT ACCOMPLISHMENTS
The heart of the Ceres Recreation Department revolves around the community and its recreation programs. The Ceres Recreation staff understands how vital recreation is to the community and has continued to work tirelessly year-round to expand, improve, and grow these programs. Throughout the year, the Recreation Department offered several large City events that included Trunk or Treat, the Christmas Festival and Parade, the Easter Event and t he Hot Air Balloon Event. These events cumulatively brought in 80+ vendors, 10,000+ attendees and several other festivities.

The Recreation Department has been extremely busy due to an increase in demand for rental spaces, classes, and other programs. Multiple additions of classes have been added including Science, Technology, Engineering and Math education (STEM) program and Yoga.

FUTURE GOALS
The Recreation Department will work to continue efforts to expand and diversify youth, adult, and family programs within the community, by establishing deeper collaboration with other City Departments, outside agencies and relevant community organizations and maintain coordination and cooperation with Ceres Unified School District.

Continue to raise awareness of Recreation programs offered by exploring and implementing creative marketing strategies. Staff is also working on bringing a weekly farmers market , month ly pop -up events, and taco truck showdown at Whitmore Park. The Department will continue to review all staffing levels to ensure personnel is meeting the needs of the community, increase staff knowledge and development through work-related training, and expand our use of the Civic Rec system to improve department functionality.

Recreation
Manager
Recreation
Supervisor
Recreation
Coordinator
Recreation
Administrative Coordinator
100
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 55 - RECREATION
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 543,791 604,410 683,346 661,285 0 OPERATIONS & MAINTENANCE 279,231 307,184 386,749 386,955 0 CAPITAL OUTLAY 12,558 14,713 5,000 - 0 GRAND TOTAL 835,581 926,308 1,075,095 1,048,240 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 554,518 220,097 - 774,615 73.9% 275 - COMMUNITY CENTER 106,767 158,233 - 265,000 25.3% 298 - CONCERTS IN THE PARK - 8,625 - 8,625 0.8% GRAND TOTAL 661,285 386,955 - 1,048,240 100.0% 100 - GENERAL FUND

73.90%
275 - COMMUNITY CENTER

25.28%
298 - CONCERTS IN THE PARK

0.82%
101
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 55 - RECREATION
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 256,552 273,117 289,585 279,514 011100 - OVERTIME 860 768 1,000 6,946 011700 - TEMPORARY EMPLOYEE SALARIES 110,135 138,446 200,000 172,971 012000 - UNEMPLOYMENT INSURANCE 9,395 - - - 012100 - SOCIAL SECURITY (FICA) 25,614 33,911 37,530 36,184 012200 - EMPLOYEE GROUP INSURANCE 64,314 76,600 72,000 82,020 012300 - RETIREMENT PLAN CHARGES 69,466 72,210 73,380 77,300 012400 - WORKER'S COMPENSATION 7,455 9,359 9,851 6,350 PERSONNEL SERVICES TOTAL 543,791 604,410 683,346 661,285

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 020500 - MEDICAL SERVICES 436 - - - 022200 - SUBSCRIPTIONS & MEMBERSHIPS 659 630 1,670 1,360 022600 - TRAINING 1,725 2,673 6,500 7,000 023000 - PRINTING AND BINDING 198 - - - 023400 - ELECTRICITY AND GAS 44,442 58,531 55,142 55,142 023600 - WATER 3,123 3,359 3,750 3,340 024800 - TELECOMMUNICATIONS 6,058 6,858 7,346 6,901 025000 - POSTAGE 107 144 164 165 025800 - TRAVEL, LODGING & MEALS 282 - 4,000 5,600 025900 - PROFESSIONAL DEVELOPMENT - 742 750 750 026000 - ADVERTISING 1,568 - 7,000 5,500 026100 - TOT COMM GRANT PROGRAM - - 10,000 - 026400 - PROMOTIONAL ACTIVITIES 953 - - 7,500 026500 - COMMUNITY SERVICES 7,498 20,928 24,000 33,000 027100 - ISF - IT ALLOCATION 57,428 49,202 51,351 38,192 029900 - CONTRACT SERVICES 120,817 121,806 159,850 155,625 030100 - OFFICE SUPPLIES 2,083 5,051 5,000 5,000 0 30200 - NON CAPITAL ASSET PURCHASES < $5K - - - 5,000 030300 - JANITORIAL SUPPLIES 30 786 2,000 1,000 030700 - DUPLICATING SUPPLIES 2 - 5 5 031100 - RECREATIONAL SUPPLIES 18,202 20,328 30,500 30,500 031800 - WEARING AND SAFETY APPAREL 2,575 4,684 5,000 5,000 039900 - MATERIALS AND SUPPLIES 2,462 1,226 3,500 5,000 042000 - PUBLIC LIABILITY INSURANCE 8,583 10,236 9,221 15,375 OPERATIONS & MAINTENANCE TOTAL 279,231 307,184 386,749 386,955 102
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 55 - RECREATION
(UNAUDITED)

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050300 - FURNITURE AND FURNISHINGS 144 14,713 5,00 0 -
051500 - COMMUNICATION EQUIPMENT 12,414 - - -
CAPITAL OUTLAY TOTAL 12,558 14,713 5,000 -
DEPARTMENT 55 - RECREATION TOTAL 835,581 926,308 1,0 75,095 1,0 48,240 103
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

DEPARTMENT 57 – HOUSING REHABILITATION

FTE:0

DEPARTMENT FUNCTION
The Housing Division of the Community Development Department currently has no staff positions.

RECENT ACCOMPLISHMENTS
The City has been granted Community Development Block Grant (CDBG) and HOME Investment Partnerships Program funding from the U.S. Department of Housing and Urban Development. These allocations are intended to further support development initiatives in underserved areas within the City.

FUTURE GOALS
The Community Development Department plans to work closely with affordable housing developers to bring tru ly affordable living options to the City. S taff goal is to bring back the housing rehabilitation program and a first -time homebuyer program. The City is working with Stanislaus County to develop procedures and policies for the housing rehab program.

104
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 57 - HOUSING REHABILITATION
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES - - - - 0 OPERATIONS & MAINTENANCE 20,703 173,439 411,590 411,590 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 20,703 173,439 411,590 411,590 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
223 - HOME GRANT PROGRAM INCOME - 7,000 - 7,000 1.7% 254 - HOME FEDERAL GRANT - 102,640 - 102,640 24.9% 290 - CDBG PROGRAM INCOME - 301,950 - 301,950 73.4% GRAND TOTAL - 411,590 - 411,590 100.0% 223 - HOME GRANT PROGRAM
INCOME

1.70%
254 - HOME FEDERAL GRANT

24.94%
290 - CDBG PROGRAM
INCOME

73.36%
105
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 57 - HOUSING REHABILITATION
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25

PERSONNEL SERVICES TOTAL - - - -

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 029600 - ESCROW & CLOSING COSTS 180 57 7,000 7,000 029700 - CDBG HOUSING REHAB LOANS 20,523 - 404,590 404,590 029900 - CONTRACT SERVICES - 173,382 - - OPERATIONS & MAINTENANCE TOTAL 20,703 173,439 411,590 411,590

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25

CAPITAL OUTLAY TOTAL - - - - DEPARTMENT 57 - HOUSING REHABILITATION TOTAL 20,703 173,439 411,590 4 11,590 106
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 58 – CRA SUCCESSOR AGENCY

FTE:0

DEPARTMENT FUNCTION
The City of Ceres is a Successor Agency to two former Redevelopment Agencies. This fund is related to the former Ceres Redevelopment Agency. The purpose of this budget is to wind down previous bonds and activities that improved the urban landscape through redesign, redevelopment, and rehabilitation.

RECENT ACCOMPLISHMENTS
Fulfilled the City’s bond obligations in a timely manner, as part of the winddown process of the CRA Successor Agency.

FUTURE GOALS
Continue to fulfill the City’s annual debt obligation, in order to wind down the agency.

107
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 58 - CRA SUCCESSOR AGENCY
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 126,561 186,703 212,249 - 0 OPERATIONS & MAINTENANCE 2,131,971 2,485,665 2,455,504 2,350,750 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 2,258,532 2,672,368 2,667,753 2,350,750 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
466 - CRA SUCCESSOR AGENCY - 2,350,750 - 2,350,750 100.0% GRAND TOTAL - 2,350,750 - 2,350,750 100.0% 466 - CRA SUCCESSOR AGENCY
100.00%
108
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 58 - CRA SUCCESSOR AGENCY
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 89,193 132,603 144,776 - 012000 - UNEMPLOYMENT INSURANCE 9 88 - - 012100 - SOCIAL SECURITY (FICA) 5,993 9,630 11,208 - 012200 - EMPLOYEE GROUP INSURANCE 10,388 7,518 8,960 - 012300 - RETIREMENT PLAN CHARGES 19,500 30,298 40,617 - 012400 - WORKER'S COMPENSATION 3,228 4,880 4,948 - 012900 - COMPENSATED ABSENCES (1,892) 94 - - 019900 - AUTOMOBILE ALLOWANCE 142 1,592 1,740 - PERSONNEL SERVICES TOTAL 126,561 186,703 212,249 -

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 021300 - EXPERT & CONSULTANT SERVICES 3,300 6,560 - - 022200 - SUBSCRIPTIONS & MEMBERSHIPS 20,000 24,733 7,248 - 022600 - TRAINING - 3,020 4,230 - 023400 - ELECTRICITY AND GAS 913 1,062 1,080 - 023600 - WATER 70 71 80 - 024800 - TELECOMMUNICATIONS 1,573 1,295 1,608 - 025000 - POSTAGE 30 6 32 - 025800 - TRAVEL, LODGING & MEALS - 3,956 3,966 - 025900 - PROFESSIONAL DEVELOPMENT - 174 375 - 026400 - PROMOTIONAL ACTIVITIES 2,500 2,500 - - 029400 - ISF - BLDG MAINT ALLOCATION 11,994 10,762 13,558 - 029900 - CONTRACT SERVICES 43,712 69,715 40,000 7,675 030100 - OFFICE SUPPLIES - 12 80 - 030700 - DUPLICATING SUPPLIES 101 26 82 - 042000 - PUBLIC LIABILITY INSURANCE 23,029 22,092 30,865 - 066100 - BOND TRANSFER 2000 2,024,749 2,339,681 2,352,300 2,343,075 OPERATIONS & MAINTENANCE TOTAL 2,131,971 2,485,665 2,455,504 2,350,750

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25

CAPITAL OUTLAY TOTAL - - - - DEPARTMENT 58 - CRA SUCCESSOR AGENCY TOTAL 2,258,532 2,672,368 2 ,667,753 2 ,350,750 109
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 59 – SCRC SUCCESSOR AGENCY

FTE:0

DEPARTMENT FUNCTION
The City of Ceres is a Successor Agency to two former Redevelopment Agencies. This fund is related to the former Stanislaus Ceres Redevelopment Commission. The purpose of this budget is to wind down previous bonds and activities that improved the urban landscape through redesign, redevelopment, and rehabilitation.4

RECENT ACCOMPLISHMENTS
Fulfilled the City’s bond obligations in a timely manner, as part of the winddown process of the SCRC Successor Agency.

FUTURE GOALS
Continue to fulfill the City’s annual debt obligation, in order to wind down the agency.

110
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 59 - SCRC SUCCESSOR AGENCY
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 70,086 107,308 135,966 - 0 OPERATIONS & MAINTENANCE 141,238 144,011 138,048 111,111 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 211,324 251,319 274,014 111,111 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
469 - SCRC SUCCESSOR AGENCY - 111,111 - 111,111 100.0% GRAND TOTAL - 111,111 - 111,111 100.0% 469 - SCRC SUCCESSOR
AGENCY
100.00%
111
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 59 - SCRC SUCCESSOR AGENCY
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 46,695 72,543 93,030 - 012000 - UNEMPLOYMENT INSURANCE 2 18 - - 012100 - SOCIAL SECURITY (FICA) 3,186 5,624 7,217 - 012200 - EMPLOYEE GROUP INSURANCE 7,354 4,836 6,052 - 012300 - RETIREMENT PLAN CHARGES 11,912 18,169 24,891 - 012400 - WORKER'S COMPENSATION 2,291 3,430 3,468 - 012900 - COMPENSATED ABSENCES (1,413) 2,371 - - 019900 - AUTOMOBILE ALLOWANCE 60 318 1,308 - PERSONNEL SERVICES TOTAL 70,086 107,308 135,966 -

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 021300 - EXPERT & CONSULTANT SERVICES 2,904 3,190 - - 022200 - SUBSCRIPTIONS & MEMBERSHIPS 5,570 6,121 1,812 - 023600 - WATER - - 80 - 024800 - TELECOMMUNICATIONS 792 815 875 - 025900 - PROFESSIONAL DEVELOPMENT - 106 375 - 029400 - ISF - BLDG MAINT ALLOCATION 11,994 10,762 13,558 - 029900 - CONTRACT SERVICES 7,278 13,580 10,000 2,640 030100 - OFFICE SUPPLIES - 3 20 - 042000 - PUBLIC LIABILITY INSURANCE 1,595 2,319 3,369 - 066100 - BOND TRANSFER 2000 111,105 107,115 107,959 108,471 OPERATIONS & MAINTENANCE TOTAL 141,238 144,011 138,048 111,111

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25

CAPITAL OUTLAY TOTAL - - - - DEPARTMENT 59 - SCRC SUCCESSOR AGENCY TOTAL 211,324 251,319 2 74,014 1 11,111 112
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 60 – GENERAL CITY

FTE:0

DEPARTMENT FUNCTION
The General City Department accounts for expenditures that provide City-wide benefits. These are non-departmental expenditures that include general expenses of the City that are not attributable to a specific operational program.

Examples of such expenditures include annual City membership to the Stanislaus County Association of Governments StanCOG, Local Agency Formation Commission (LAFCO) and League of California Cities.

113
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 60 - GENERAL CITY
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 1,744,083 1,913,700 1,289,966 1,292,224 0 OPERATIONS & MAINTENANCE 2,332,196 1,959,639 3,194,272 5,102,059 0 CAPITAL OUTLAY - - - - 0
GRAND TOTAL 4,076,279 3,873,338 4,484,238 6,394,283 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND - 222,606 - 222,606 3.5%
219 - CARES ACT - 1,500,000 - 1,500,000 23.5%
251 - STREET EXPANSION - 8,999 - 8,999 0.1%
253 - NEIGHBORHOOD PARK FEES - 714 - 714 0.0%
270 - COMMUNITY FACILITIES DISTRICT - 749,000 - 749,000 11.7% 296 - COPS (SLESF) GRANT - 100,000 - 100,000 1.6%
527 - WATER FUND - 451,895 - 451,895 7.1%
567 - SEWER SERVICE - 28,047 - 28,047 0.4%
677 - WORKERS COMPENSATION - RMA 1,292,224 - - 1,292,224 20.2% 682 - LIABILITY INSURANCE - RMA - 2,034,778 - 2,034,778 31.8% 734 - CERES COMMUNITY FOUNDATION - 6,020 - 6,020 0.1% GRAND TOTAL 1,292,224 5,102,059 - 6,394,283 100.0% 100 - GENERAL FUND

3.48%
219 - CARES ACT

23.46%
251 - STREET EXPANSION

0.14%
253 - NEIGHBORHOOD PARK
FEES

0.01%
270 - COMMUNITY FACILITIES

DISTRICT

11.71%
296 - COPS (SLESF) GRANT

1.56%527 - WATER FUND

7.07%
567 - SEWER SERVICE

0.44%
677 - WORKERS

COMPENSATION - RMA

20.21%
682 - LIABILITY INSURANCE -
RMA

31.82%
734 - CERES COMMUNITY

FOUNDATION

0.09%
114
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 60 - GENERAL CITY
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 640,000 633,000 - - 012100 - SOCIAL SECURITY (FICA) 48,960 48,425 - - 012400 - WORKER'S COMPENSATION 1,055,123 1,232,275 1,289,966 1,292,224 PERSONNEL SERVICES TOTAL 1,744,083 1,913,700 1,289,966 1,292,224

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 020100 - ACCOUNTING & AUDITING SERVICES 76 120 20 20 020900 - LEGAL SERVICES 250,995 354,784 219,825 219,825 021200 - GOVERNMENTAL PURPOSES 1,985 226 29,000 26,500 022200 - SUBSCRIPTIONS & MEMBERSHIPS 43,000 44,557 64,290 51,100 024800 - TELECOMMUNICATIONS 304 322 350 350 026000 - ADVERTISING - - 500 - 026400 - PROMOTIONAL ACTIVITIES - 10,000 - - 026500 - COMMUNITY SERVICES - - 3,000 3,000 029900 - CONTRACT SERVICES - 10,000 - - 039900 - MATERIALS AND SUPPLIES 2,788 - 3,000 3,000 042000 - PUBLIC LIABILITY INSURANCE 1,088,412 1,265,982 1,507,204 2,009,778 048500 - PROPERTY TAX 185 5,027 9,647 9,841 065400 - TRANSFER TO FUND 100 668,839 - 821,152 849,000 065500 - TRANSFER TO FUND 298 5,042 2,507 6,600 5,925 065700 - TRANSFER TO FUND 265 7,811 5,371 55,628 - 066000 - SPECIAL PAYMENTS 214,500 212,000 421,056 1,923,720 066200 - WESTPORT FIRE PMT AGREEMENT 48,258 48,744 53,000 - O
PERATIONS & MAINTENANCE TOTAL 2,332,196 1,959,639 3,194,272 5,102,059

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25

CAPITAL OUTLAY TOTAL - - - - DEPARTMENT 60 - GENERAL CITY TOTAL 4,076,279 3,873,338 4 ,484,238 6 ,394,283 115
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 63 – ELECTED OFFICIALS

FTE:6

DEPARTMENT FUNCTION
The elected officials include the Mayor, Council Members, and City Treasurer. The City Council is the governing body of the City . The Mayor is elected at -large by the entire City for a four- year term. Council members are elected by districts, by the residents within their respective district, for four-year overlapping terms. The City Council serves as the legislative policy-making body. City Treasurer is an elected official who acts as the custodian of all public funds under the control of the City.

The City of Ceres is a full-service City providing police, emergency services, parks and recreation, street maintenance, water distribution, wastewater collection, and general government services. It has a City Council/City Manager form of local government. General Municipal elections are held on the first Tuesday of November in even-numbered years.

Mayor
(Elected)
Council
Member
District 1
(Elected)
Council
Member
District 2
(Elected)
Council
Member
District 3
(Elected)
Council
Member
District 4
(Elected)
City Treasurer
(Elected)
116
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 63 - ELECTED OFFICIALS
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 83,391 91,938 127,670 127,297 0 OPERATIONS & MAINTENANCE 44,012 69,746 113,380 87,329 0 CAPITAL OUTLAY - 42,396 - - 0 GRAND TOTAL 127,403 204,080 241,050 214,625 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 63,648 40,539 - 104,188 48.5% 527 - WATER FUND 31,824 23,395 - 55,219 25.7% 567 - SEWER SERVICE 31,824 23,395 - 55,219 25.7% GRAND TOTAL 127,297 87,329 - 214,625 100.0% 100 - GENERAL FUND

48.54%
527 - WATER FUND

25.73%
567 - SEWER SERVICE

25.73%
117
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 63 - ELECTED OFFICIALS
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 27,900 29,361 32,400 32,617 012000 - UNEMPLOYMENT INSURANCE - 32 - - 012100 - SOCIAL SECURITY (FICA) 1,296 2,019 2,479 2,617 012200 - EMPLOYEE GROUP INSURANCE 53,924 60,255 92,520 91,320 012400 - WORKER'S COMPENSATION 271 271 271 743 PERSONNEL SERVICES TOTAL 83,391 91,938 127,670 127,297

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 021200 - GOVERNMENTAL PURPOSES 1,508 4,890 4,650 4,650 022200 - SUBSCRIPTIONS & MEMBERSHIPS 648 1,244 2,001 1,401 022600 - TRAINING 3,675 5,990 8,151 6,450 023400 - ELECTRICITY AND GAS 7,249 8,473 8,263 8,263 023600 - WATER 888 906 990 970 024800 - TELECOMMUNICATIONS 4,220 4,675 4,409 3,667 025000 - POSTAGE 83 110 148 149 025800 - TRAVEL, LODGING & MEALS 2,967 7,842 13,450 11,300 025900 - PROFESSIONAL DEVELOPMENT 681 2,051 6,600 6,600 027100 - ISF - IT ALLOCATION 5,854 5,507 5,735 4,265 029400 - ISF - BLDG MAINT ALLOCATION 12,297 11,241 14,330 4,502 029900 - CONTRACT SERVICES - 10,575 40,000 28,750 030100 - OFFICE SUPPLIES 312 897 900 900 030700 - DUPLICATING SUPPLIES 2,187 3,753 2,465 2,465 042000 - PUBLIC LIABILITY INSURANCE 1,444 1,594 1,288 2,997 OPERATIONS & MAINTENANCE TOTAL 44,012 69,746 113,380 87,329

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 051500 - COMMUNICATION EQUIPMENT - 42,396 - - CAPITAL OUTLAY TOTAL - 42,396 - - DEPARTMENT 63 - ELECTED OFFICIALS TOTAL 127,403 204,080 2 41,050 2 14,625 118
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 65 – CITY MANAGER

FTE: 1

DEPARTMENT FUNCTION
The City Manager is the administrative head of the municipal government. The City Manager sets goals and provides administrative direction for all City departments in accordance with the policies established by the City Council. The City Manager ensures the City's vision and mission are accomplished.

RECENT ACCOMPLISHMENTS
Successfully filled all executive leadership posit ions. There has been a concen trated focus on cleaning up blight through the City which has resulted in a robust Code Enforcement Division. The City Manager contracted with a grant writing consultant who has been successful at securing several grants for the City.

FUTURE GOALS
The City Manager is currently overseeing a comprehensive study aimed at reassessing and potentially increasing development impact, user and regulatory fees. This strategic undertaking is anticipated to yield increased revenue streams for the City, contributing significantly to its financial stability and furthering efforts toward employee retention. In addition, the City Manager will be reviewing current contracts to determine if they meet the needs of the City.

City Manager
(CC Appointed)
119
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 65 - CITY MANAGER
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 197,893 359,584 294,057 311,387 0 OPERATIONS & MAINTENANCE 79,106 78,036 94,179 66,465 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 276,999 437,620 388,236 377,852 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 186,832 39,879 - 226,711 60.0% 527 - WATER FUND 62,277 13,293 - 75,570 20.0% 567 - SEWER SERVICE 62,277 13,293 - 75,570 20.0% GRAND TOTAL 311,387 66,465 - 377,852 100.0% 100 - GENERAL FUND

60.00%
527 - WATER FUND

20.00%
567 - SEWER SERVICE

20.00%
120
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 65 - CITY MANAGER
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 167,901 280,427 199,971 226,599 012000 - UNEMPLOYMENT INSURANCE 48 479 - - 012100 - SOCIAL SECURITY (FICA) 10,381 17,787 15,573 18,544 012200 - EMPLOYEE GROUP INSURANCE 2,144 2,811 4,424 1,200 012300 - RETIREMENT PLAN CHARGES 11,354 40,870 61,865 55,671 012400 - WORKER'S COMPENSATION 5,501 8,507 8,624 4,573 019900 - AUTOMOBILE ALLOWANCE 563 8,702 3,600 4,800 PERSONNEL SERVICES TOTAL 197,893 359,584 294,057 311,387

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 022200 - SUBSCRIPTIONS & MEMBERSHIPS 154 - 1,701 1,701 022600 - TRAINING 800 1,408 3,150 3,150 023400 - ELECTRICITY AND GAS 1,567 1,664 1,650 1,650 023600 - WATER 160 150 160 180 024800 - TELECOMMUNICATIONS 1,640 1,770 1,960 1,764 025000 - POSTAGE 1 - - - 025800 - TRAVEL, LODGING & MEALS 701 2,635 5,850 6,100 025900 - PROFESSIONAL DEVELOPMENT - 971 900 900 027100 - ISF - IT ALLOCATION 47,355 44,552 46,395 34,506 029400 - ISF - BLDG MAINT ALLOCATION 23,988 21,525 27,116 10,967 030100 - OFFICE SUPPLIES 329 475 500 500 030700 - DUPLICATING SUPPLIES 26 151 14 14 042000 - PUBLIC LIABILITY INSURANCE 2,385 2,735 4,783 5,033 OPERATIONS & MAINTENANCE TOTAL 79,106 78,036 94,179 66,465

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25

CAPITAL OUTLAY TOTAL - - - - DEPARTMENT 65 - CITY MANAGER TOTAL 276,999 437,620 3 88,236 3 77,852 121
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 66 – HUMAN RESOURCES
FTE:5

DEPARTMENT FUNCTION
The Human Resources Department provides personnel management services to City departments, employees, and applicants. Services provided include employee and labor relations, recruitment and selection, classification and compensation analysis, benefits adm inistration, policy development and implementation, negotiations of labor contracts, advises City departments on employee disciplinary actions and counseling matters, employee development, risk management services, including the liability, property and workers compensation programs , and payroll. The Human Resources Department ensures the recruitment and retention of a highly skilled workforce to provide critical services to the public.

RECENT ACCOMPLISHMENTS
The Human Resources Department established a supervisor development program for supervisors, managers, and directors with a focus on performance management, addressing conflict, developing essential supervisory skills, and boosting leadership capabilities. The personnel rules last updated in 1997, have been updated to comply with federal and state laws. The Human Resources Department recently developed a “Welcome to Ceres” training for all new employees and a quarterly newsletter to help keep all employees informed.

FUTURE GOALS
The Human Resources Department will meet and confer with all bargaining units regarding the updated personnel rules and request City Council review and adopt the revised policies. All five memorandum of understanding are set to expire on June 30, 2024. Human Resources will successfully negotiate all five successor labor agreements.

Director of
Human Resources
(CM Appointed)
Human Resources
Analyst
Human Resources
Technician
Payroll Technicians x2
122
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 66 - HUMAN RESOURCES
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 316,532 455,926 496,783 746,710 0 OPERATIONS & MAINTENANCE 309,861 162,177 363,328 368,375 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 626,394 618,102 860,111 1,115,085 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 373,355 150,496 - 523,851 47.0% 527 - WATER FUND 186,677 101,440 - 288,118 25.8% 567 - SEWER SERVICE 186,677 101,439 - 288,117 25.8% 682 - LIABILITY INSURANCE - RMA - 15,000 - 15,000 1.3% GRAND TOTAL 746,710 368,375 - 1,115,085 100.0% 100 - GENERAL FUND

46.98%
527 - WATER FUND

25.84%
567 - SEWER SERVICE

25.84%
682 - LIABILITY INSURANCE -
RMA

1.35%
123
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 66 - HUMAN RESOURCES
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 205,533 277,914 318,441 449,745 011100 - OVERTIME 7,063 1,717 2,000 4,255 011700 - TEMPORARY EMPLOYEE SALARIES 1,441 12,809 - 21,515 012100 - SOCIAL SECURITY (FICA) 15,211 23,250 24,513 38,047 012200 - EMPLOYEE GROUP INSURANCE 18,786 47,470 54,840 91,740 012300 - RETIREMENT PLAN CHARGES 66,723 89,800 93,832 138,953 012400 - WORKER'S COMPENSATION 1,777 2,965 3,157 2,455 PERSONNEL SERVICES TOTAL 316,532 455,926 496,783 746,710

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 020500 - MEDICAL SERVICES 4,332 14,341 7,500 20,000 021300 - EXPERT & CONSULTANT SERVICES 45,997 6,128 150,000 117,500 021700 - INVESTIGATIVE SERVICES 1,792 1,056 2,000 2,200 022200 - SUBSCRIPTIONS & MEMBERSHIPS 7,296 6,017 10,000 9,524 022600 - TRAINING 3,993 5,723 50,000 50,000 023000 - PRINTING AND BINDING 69 72 200 200 023400 - ELECTRICITY AND GAS 1,201 1,490 1,348 1,348 023600 - WATER 160 176 220 190 024800 - TELECOMMUNICATIONS 1,321 2,092 2,374 2,075 025000 - POSTAGE 164 221 322 324 025800 - TRAVEL, LODGING & MEALS 6,759 8,762 10,988 16,000 025900 - PROFESSIONAL DEVELOPMENT - 900 900 900 026000 - ADVERTISING 1,926 494 1,251 1,376 026200 - EMPLOYEE RECOGNITION 3,564 5,570 5,875 12,500 026300 - EMPLOYEE SAFETY PROGRAM 16,821 12,600 13,200 15,631 027100 - ISF - IT ALLOCATION 23,196 38,574 42,006 31,242 029400 - ISF - BLDG MAINT ALLOCATION 23,988 21,525 27,116 10,967 0 29900 - CONTRACT SERVICES 155,736 20,033 20,413 44,585 030100 - OFFICE SUPPLIES 2,633 2,384 5,000 6,000 030700 - DUPLICATING SUPPLIES 1,556 1,471 1,867 1,867 031800 - WEARING AND SAFETY APPAREL - 59 - - 039900 - MATERIALS AND SUPPLIES 1,228 5,312 2,500 12,530 042000 - PUBLIC LIABILITY INSURANCE 6,131 7,176 8,248 11,416 OPERATIONS & MAINTENANCE TOTAL 309,861 162,177 363,328 368,375

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25

CAPITAL OUTLAY TOTAL - - - - DEPARTMENT 66 - HUMAN RESOURCES TOTAL 626,394 618,102 8 60,111 1 ,115,085 124
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
Department 67 – City Clerk

FTE: 2

DEPARTMENT FUNCTION
Appointed by the City Manager, the City Clerk is the local Elections Official who administers democratic processes such as elections, access to City records, and all legislative actions ensuring transparency to the public. The City Clerk acts as a compliance officer for federal, state, and local statutes including the Election Code, Political Reform Act, Brown Act, and Public Records . The City Clerk also serves as the City's Filing Officer for campaign statements and economic interest statements as required by the Fair Political Practices Commission (FPPC).

ECENT ACCOMPLISHMENTS
The City Clerk’s Office successfully processed the single highest amount of agreements than any previous year, totaling 159. Additionally, 2024 proved to be the busiest year thus far with public records request s. A total of 2 97 public records requests were received and that number is expected to continue growing year after year.

FUTURE GOALS
The Clerk’s Office looks forward to running a seamless and suc essfully General Election. In additon, another sound audio-visual upgrades to the Council Chambers.

City Clerk
(CM Appointed)
Deputy
City Clerk
125
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 67 - CITY CLERK
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 280,911 279,570 286,122 342,249 0 OPERATIONS & MAINTENANCE 97,771 40,599 68,332 166,781 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 378,682 320,169 354,454 509,030 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 205,349 100,069 - 305,418 60.0% 527 - WATER FUND 68,450 33,356 - 101,806 20.0% 567 - SEWER SERVICE 68,450 33,356 - 101,806 20.0% GRAND TOTAL 342,249 166,781 - 509,030 100.0% 100 - GENERAL FUND

60.00%
527 - WATER FUND

20.00%
567 - SEWER SERVICE

20.00%
126
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 67 - CITY CLERK
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 177,548 170,713 177,202 209,605 012100 - SOCIAL SECURITY (FICA) 12,773 13,440 13,555 16,814 012200 - EMPLOYEE GROUP INSURANCE 35,181 40,023 39,864 45,660 012300 - RETIREMENT PLAN CHARGES 53,833 53,434 53,853 69,100 012400 - WORKER'S COMPENSATION 1,263 1,961 1,648 1,070 019900 - AUTOMOBILE ALLOWANCE 313 - - - PERSONNEL SERVICES TOTAL 280,911 279,570 286,122 342,249

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 021900 - ELECTION SERVICES & MATERIALS 70,377 21,324 35,000 130,000 022200 - SUBSCRIPTIONS & MEMBERSHIPS 3,543 1,832 7,823 7,898 022600 - TRAINING 1,581 3,304 4,402 5,702 023400 - ELECTRICITY AND GAS 228 586 360 360 024800 - TELECOMMUNICATIONS 1,305 1,236 1,448 1,322 025000 - POSTAGE 17 13 7 7 025800 - TRAVEL, LODGING & MEALS 1,250 2,690 5,751 9,851 025900 - PROFESSIONAL DEVELOPMENT 941 1,227 750 750 026000 - ADVERTISING 2,512 477 2,400 2,400 027100 - ISF - IT ALLOCATION 5,852 4,130 3,226 2,399 029900 - CONTRACT SERVICES 7,613 53 - - 030100 - OFFICE SUPPLIES 243 416 1,000 1,000 030700 - DUPLICATING SUPPLIES 281 - 452 452 042000 - PUBLIC LIABILITY INSURANCE 2,028 3,311 5,713 4,640 OPERATIONS & MAINTENANCE TOTAL 97,771 40,599 68,332 166,781

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25

CAPITAL OUTLAY TOTAL - - - - DEPARTMENT 67 - CITY CLERK TOTAL 378,682 320,169 3 54,454 5 09,030 127
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 70 – BUILDING

FTE: 1

DEPARTMENT FUNCTION
The Building Division provides assistance to local businesses, residents and developers through administration of building inspections and plan review. Through a partnership with Stanislaus County, the Depar tment processes building permits and collects permit fees while being reponsible for conducting build inspections.

RECENT ACCOMPLISHMENTS
The Department continues to implement the online permitting software in an attem pt to streamline the building permit application. Staff also updated the Building counter to be more accessible to the public.

UTURE GOALS
Transitioning to a fully digital system for permit processing and records retention is a significant step forward for the Department. It promises greater efficiency, accessibility, and sustainability in managing building permits and related records.

Building
Permit Technician
128
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 70 - BUILDING
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 115,234 79,653 92,381 91,365 0 OPERATIONS & MAINTENANCE 256,144 382,830 419,516 253,807 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 371,378 462,483 511,897 345,172 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 91,365 253,807 - 345,172 100.0% GRAND TOTAL 91,365 253,807 - 345,172 100.0% 100 - GENERAL FUND
100.00%
129
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 70 - BUILDING
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 72,002 43,015 54,075 53,049 011100 - OVERTIME 1,180 758 1,000 - 012100 - SOCIAL SECURITY (FICA) 5,066 3,490 4,213 4,255 012200 - EMPLOYEE GROUP INSURANCE 20,560 20,040 18,840 19,020 012300 - RETIREMENT PLAN CHARGES 16,008 11,835 13,703 14,746 012400 - WORKER'S COMPENSATION 418 516 550 295 PERSONNEL SERVICES TOTAL 115,234 79,653 92,381 91,365

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 022600 - TRAINING - 920 - 200 023400 - ELECTRICITY AND GAS 866 1,581 1,236 1,236 023600 - WATER 250 255 280 280 024800 - TELECOMMUNICATIONS 920 951 1,011 1,075 025000 - POSTAGE 1 1 - - 025800 - TRAVEL, LODGING & MEALS - 71 100 250 027100 - ISF - IT ALLOCATION 1,650 1,907 2,019 1,502 029400 - ISF - BLDG MAINT ALLOCATION 5,068 6,077 5,978 5,272 029900 - CONTRACT SERVICES 241,210 364,855 400,915 235,915 030100 - OFFICE SUPPLIES 127 685 750 787 030700 - DUPLICATING SUPPLIES 1,279 885 1,344 1,344 042000 - PUBLIC LIABILITY INSURANCE 4,774 4,643 5,883 5,947 OPERATIONS & MAINTENANCE TOTAL 256,144 382,830 419,516 253,807

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25

CAPITAL OUTLAY TOTAL - - - - DEPARTMENT 70 - BUILDING TOTAL 371,378 462,483 5 11,897 3 45,172 130
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 73 – FINANCE

FTE:11

DEPARTMENT FUNCTION
The Finance Department ensures prudent financial management of the City's resources. These responsibilities range from the daily administration of City fiscal resources to long range financial planning. The Finance Department also oversees all general accounting entries, accounts payables, budget preparation, financial statement preparation, state and federal reporting, grant reporting, and a variety of customer service activities including utility billing administration.

RECENT ACCOMPLISHMENTS
Under new leadership, the Finance Department has recently achieved significant milestones, including the implementation of the Utility Billing module of Tyler Munis. The department is gaining a thorough understanding of the City’s financial status and is developing processes to ensure financial accuracy and accountability. The team has completed a complex budget and is continuing to improve inter-departmental communications.

FUTURE GOALS
The Finance Department aims to ensure that utility billing remains accurate, consistently sent out on time, and compliant with all SB998 regulations. The department is addressing implementation issues in various Tyler Munis system modules and will continue rolling out modules not yet in production. Additionally, the department will collaborate closely with all City departments to provide timely and accurate financial information while adhering to budgetary parameters.

Director of Finance
(CM Appointed)
Revenue & Customer
Service Supervisor
Account
Clerks I/II x3
Senior
Account Clerk
Deputy
Finance Director
Accountant x2
Senior
Account Clerk
Secretary
131
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 73 - FINANCE
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 1,280,285 1,417,252 1,535,897 1,268,411 0 OPERATIONS & MAINTENANCE 587,592 834,219 816,230 832,738 0 CAPITAL OUTLAY 2,051 195 300 - 0 GRAND TOTAL 1,869,928 2,251,666 2,352,427 2,101,149 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 385,091 292,197 - 677,287 32.2% 271 - MEASURE L - 7,200 - 7,200 0.3% 527 - WATER FUND 441,660 264,421 - 706,081 33.6% 567 - SEWER SERVICE 441,660 264,421 - 706,081 33.6% 571 - STANCOG - DIAL A RIDE - 4,500 - 4,500 0.2% GRAND TOTAL 1,268,411 832,738 - 2,101,149 100.0% 100 - GENERAL FUND

32.23%
271 - MEASURE L

0.34%
527 - WATER FUND

33.60%
567 - SEWER SERVICE

33.60%
571 - STANCOG - DIAL A RIDE

0.21%
132
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 73 - FINANCE
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 743,608 840,419 923,501 770,766 011100 - OVERTIME 1,148 7,648 9,500 7,533 011700 - TEMPORARY EMPLOYEE SALARIES - - - 3,959 012100 - SOCIAL SECURITY (FICA) 52,851 66,107 71,375 62,890 012200 - EMPLOYEE GROUP INSURANCE 236,406 246,891 266,249 190,980 012300 - RETIREMENT PLAN CHARGES 239,515 247,465 256,268 225,407 012400 - WORKER'S COMPENSATION 6,757 8,722 9,004 4,476 019900 - AUTOMOBILE ALLOWANCE - - - 2,400 PERSONNEL SERVICES TOTAL 1,280,285 1,417,252 1,535,897 1,268,411

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 020100 - ACCOUNTING & AUDITING SERVICES 181,811 307,499 303,195 361,600 022200 - SUBSCRIPTIONS & MEMBERSHIPS 405 100,585 1,920 1,080 022600 - TRAINING 3,153 4,378 16,420 11,295 023000 - PRINTING AND BINDING 10,555 13,795 22,907 21,830 023400 - ELECTRICITY AND GAS 3,829 4,820 4,287 4,287 023600 - WATER 744 754 840 810 024800 - TELECOMMUNICATIONS 2,560 2,656 3,033 2,613 025000 - POSTAGE 62,583 71,383 74,998 79,773 025800 - TRAVEL, LODGING & MEALS 4,850 5,339 16,404 18,525 025900 - PROFESSIONAL DEVELOPMENT - 2,391 1,650 1,650 026800 - ISF - FLEET ALLOCATION 3,579 3,153 3,552 1,554 027100 - ISF - IT ALLOCATION 78,782 65,813 70,424 52,377 029400 - ISF - BLDG MAINT ALLOCATION 47,976 43,050 54,234 21,934 029900 - CONTRACT SERVICES 152,849 180,617 198,666 206,196 030100 - OFFICE SUPPLIES 5,691 7,823 10,800 10,800 030700 - DUPLICATING SUPPLIES 1,085 1,515 5,681 5,681 039900 - MATERIALS AND SUPPLIES 9,916 - - - 0 42000 - PUBLIC LIABILITY INSURANCE 17,043 18,630 27,219 30,732 066000 - SPECIAL PAYMENTS 180 16 - - OPERATIONS & MAINTENANCE TOTAL 587,592 834,219 816,230 832,738

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050300 - FURNITURE AND FURNISHINGS 2,051 195 300 - CAPITAL OUTLAY TOTAL 2,051 195 300 - DEPARTMENT 73 - FINANCE TOTAL 1,869,928 2,251,666 2 ,352,427 2 ,101,149 133
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 75 – PLANNING
FTE:4

DEPARTMENT FUNCTION
The Planning Division assists local businesses, residents and developers through the administration of Zoning Ordinance and General Plan. The Division strives to enhance the prosperity, efficiency, and health of Ceres' residential neighborhoods, commercial districts, industrial sectors, and recreational resources by following the City's vision set forth in General Plan.

RECENT ACCOMPLISHMENTS
The Division started digitizing the entitlement process to ensure faster inter -department review and quicker responses times to applicants.

FUTURE GOALS
It is the goal of the Department to digitize the voluminous physical archives taking up office space. This digitization project will make it easier for staff and the public to access information.

Director of
Community Development
(CM Appointed)
Administrative Secretary
Senior Planner
Redevelopment & Economic
Development Manager
134
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 75 - PLANNING
(UNAUDITED)

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 PERSONNEL SERVICES 438,654 488,324 517,525 706,040 0 OPERATIONS & MAINTENANCE 83,267 109,028 220,868 181,395 0 CAPITAL OUTLAY 216 - - - 0 GRAND TOTAL 522,137 597,352 738,393 887,434 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 540,111 104,871 - 644,982 72.7% 234 - SB2 PLANNING GRANT - 15,000 - 15,000 1.7% 527 - WATER FUND 82,964 30,763 - 113,727 12.8% 567 - SEWER SERVICE 82,964 30,761 - 113,725 12.8% GRAND TOTAL 706,040 181,395 - 887,434 100.0% 100 - GENERAL FUND

72.68%
234 - SB2 PLANNING GRANT

1.69%
527 - WATER FUND

12.82%
567 - SEWER SERVICE

12.82%
135
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 75 - PLANNING
(UNAUDITED)

PERSONNEL SERVICES ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 011000 - SALARIES AND WAGES 267,166 314,979 328,293 441,473 011100 - OVERTIME 1,099 1,333 3,000 1,898 012100 - SOCIAL SECURITY (FICA) 18,851 24,261 25,345 35,833 012200 - EMPLOYEE GROUP INSURANCE 64,836 62,668 71,400 98,940 012300 - RETIREMENT PLAN CHARGES 84,453 81,965 86,411 120,020 012400 - WORKER'S COMPENSATION 2,250 3,118 3,076 4,276 019900 - AUTOMOBILE ALLOWANCE - - - 3,600 PERSONNEL SERVICES TOTAL 438,654 488,324 517,525 706,040

OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 020200 - PERSONNEL CONTRACTS & SERVICES 4,480 4,800 4,800 4,800 022200 - SUBSCRIPTIONS & MEMBERSHIPS 100 788 800 10,860 022600 - TRAINING 100 831 - 6,355 023000 - PRINTING AND BINDING 212 - - - 023400 - ELECTRICITY AND GAS 2,816 4,713 3,938 5,018 023600 - WATER 528 544 610 600 024800 - TELECOMMUNICATIONS 1,636 2,185 2,342 4,561 025000 - POSTAGE 1,267 996 1,512 1,522 025800 - TRAVEL, LODGING & MEALS 8 3 100 10,229 025900 - PROFESSIONAL DEVELOPMENT 788 - 900 1,650 026000 - ADVERTISING 3,493 3,332 3,500 3,500 026800 - ISF - FLEET ALLOCATION 8,266 15,663 12,047 7,653 027100 - ISF - IT ALLOCATION 27,936 32,292 34,191 25,429 029400 - ISF - BLDG MAINT ALLOCATION 10,137 12,154 11,955 10,350 029900 - CONTRACT SERVICES 10,384 18,919 130,915 40,915 030100 - OFFICE SUPPLIES 2,358 1,749 2,000 2,210 030700 - DUPLICATING SUPPLIES 1,839 1,812 1,709 1,709 0 42000 - PUBLIC LIABILITY INSURANCE 6,918 8,248 9,549 44,034 OPERATIONS & MAINTENANCE TOTAL 83,267 109,028 220,868 181,395

CAPITAL OUTLAY ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 050300 - FURNITURE AND FURNISHINGS 216 - - - CAPITAL OUTLAY TOTAL 216 - - - DEPARTMENT 75 - PLANNING TOTAL 522,137 597,352 7 38,393 8 87,434 136
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 95 – CAPITAL IMPROVEMENT PROGRAM & DEBT SERVICE

FTE:0

DEPARTMENT FUNCTION
The Capital Improvement Program (CIP) and Debt Service department ensure conformance with current engineering and construction standards, budgeting, consultant management, collaboration with other agencies, public awareness and participation, and construction inspection. Additional , functions of CIP and Debt Service include CIP administration, design management, project management, and project certification. The CIP includes water-related utility systems, wastewater, and storm drain system rehabilitation, upsizing, and replacing infrastructure. We also support and manage public right-of-way (streets, water, sewer, lift stations, traffic signals, and roundabouts) projects, traffic calming, school crossings, and more.

RECENT ACCOMPLISHMENTS
Over the year, the Department has delivered several CIP projects. These projects include River Bluff Storage Tank and Pump Station, Well 22 Design, Well 35 Design, Morrow Village Phase II, and Smyrna Park projects. Engineering design oversight of the Service Mitchell Interchange Project and currently going thr ough a design rev iew and oversight of the National Environmental Policy Act (NAPA) study.

FUTURE GOALS
The Department is focused on continuously improving infrastructure. The goal is to preserve City facilities to ensure sustainable growth in compliance with the General Plan and Master Plan for water, sewer, stormwater, facilities, and parks. The Department will also be focused on multiple major transport ation, water, and sewer projects to ensure that design schedules are being met by the third parties. 137
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 95 - CIP & DEBT SERVICE

BUDGET SUMMARY ACTUAL ACTUAL BUDGET REQUESTED
EXPENDITURE DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 DEBT SERVICE 1,325,182 2,861,534 2,852,349 2,710,138 0 CAPITAL IMPROVEMENT PROJECTS 6,288,831 37,860,299 22,746,226 9,949,170 0 GRAND TOTAL 7,614,012 40,721,833 25,598,575 12,659,308 0 0 0 0 0

FUND BREAKDOWN DEBT CAPITAL
FUND DESCRIPTION SERVICE IMP PROJ TOTAL %
271 - MEASURE L - 40,000 40,000 0.3%
277 - ROAD MAINT & REHAB ACCOUNT - 515,547 515,547 4.1% 291 - CDBG FEDERAL GRANT - 218,623 218,623 1.7%
346 - SCRC BOND DEBT SERVICE 108,471 - 108,471 0.9%
347 - CRA BOND DEBT SERVICE 2,343,075 - 2,343,075 18.5% 428 - SURFACE WATER BONDS - 1,000,000 1,000,000 7.9% 527 - WATER FUND 94,601 3,600,000 3,694,601 29.2%
540 - WATER SUPPLY & EXTENSION - 125,000 125,000 1.0% 550 - SEWER MAIN LINE CONSTRUCTION - 425,000 425,000 3.4% 567 - SEWER SERVICE 163,991 4,025,000 4,188,991 33.1% GRAND TOTAL 2,710,138 9,949,170 12,659,308 100.0% 271 - MEASURE L

0.32%
277 - ROAD MAINT & REHAB

ACCOUNT

4.07%
291 - CDBG FEDERAL GRANT

1.73%
346 - SCRC BOND DEBT

SERVICE

0.86%
347 - CRA BOND DEBT SERVICE

18.51%
428 - SURFACE WATER BONDS

7.90%
527 - WATER FUND

29.18%
540 - WATER SUPPLY &

EXTENSION

0.99%
550 - SEWER MAIN LINE

CONSTRUCTION

3.36%
567 - SEWER SERVICE

33.09%
138
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET
DEPARTMENT 95 - CIP & DEBT SERVICE
(UNAUDITED)

DEBT SERVICE ACTUAL ACTUAL BUDGET REQUESTED
ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 043500 - COST OF ISSUANCE 401,913 295,741 273,111 258,592 043800 - AMORTIZE BOND COSTS/DISCOUNTS (262,415) - - - 742600 - 2000 TAX ALLOCATION BOND 51,105 107,115 107,959 108,471 743000 - 2006 TAX ALLOCATION BOND CRA 427,625 1,756,600 1,754,200 1,719,248 743300 - CRA 2015 TAX ALLOC BOND 587,975 583,100 598,100 623,827 599400 - ERCDC LED STREET LIGHT LOAN 118,979 118,979 118,978 - DEBT SERVICE TOTAL 1,325,182 2,861,534 2,852,349 2,710,138

CAPITAL IMPROVEMENT PROJECTS ACTUAL ACTUAL BUDGET REQUESTED ACCT # - DESCRIPTION FY 21-22 FY 22-23 FY 23-24 FY 24-25 059000 - DEPRECIATION EXPENSE 1,836,393 - - - 132300 - STORM DRAIN MASTER PLAN 20,772 6,028 - - 132600 - RIVER BLUFF TANK DESIGN/ENVIRO 92,119 32,283 - - 150500 - GENERAL PLAN UPDATE & EIR 1,050 4,015 - - 151500 - SERVICE/MITCHELL IMPROVEMENTS 1,131,471 711,155 770,873 - 160200 - LOWER RIVERBLUFF-PH I 17,469 3,086 - - 160600 - ITS SIGNAL SYNCH-PH III 209,151 101,206 - - 160700 - TRAFFIC SIGNAL-MORGAN/SRVC RD 465,917 - - - 160900 - ITS SIGNAL SYNCH-PH IV 314,535 151,068 - - 161200 - SRVC/MITCHELL STREET PROJ 317,891 129,805 - - 161800 - UPGRADE STORM LIFT STATION 43,218 26,529 - - 170600 - ATP SRTS-WHITMORE CORRIDOR 73 - - - 171700 - CITYWIDE PLANNING DESIGN HSIP 860 - - - 171800 - CITYWIDE IMPR PED HEAD CNT/PUS 803 - - - 172500 - CORP YARD FACILITY IMPROVEMENT 26,400 - 100,000 - 174900 - ACE STATION IMPROVEMENTS - 144 - - 175800 - ATP ROUNDABOUT EL CAMINO/PINE 3,000 - - - 1 76000 - SECURITY IMPROVEMENTS 83 - - - 176400 - TRAFFIC SIGNAL TIMING OPTIMAZA 55,436 13,442 - - 200100 - PH1 FS/3 TRAINING FACILITY SIT 121,865 10,390 - - 200500 - PAVEMENT PRESERVATION 27,452 - - - 200600 - ATP SRTS MORGAN CORRIDOR (PE) 101,742 8,010 - - 200900 - SWR & STRM DRAIN L/S UPGRADES - 125,694 250,000 250,000 201300 - IRRIGATION SYSTEM IMP/WTR CONS 4,282 345 - - 201800 - WTR MAIN HATCH RD: CENTRAL TO - - 500,000 - 202100 - CITYWIDE ACTIVE TRANSPORT PLAN 1,308 - - - 8 00500 - CAPITAL PROJECTS 1,495,541 36,537,099 21,125,354 9,699,170 CAPITAL IMPROVEMENT PROJECTS TOTAL 6,288,831 37,860,299 22,746,226 9,949,170 DEPARTMENT 95 - CIP & DEBT SERVICE TOTAL 7,614,012 40,721,833 2 5,598,575 1 2,659,308 139
ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

MAJOR REVENUE SOURCES

PROPERTY TAX – Property Tax is imposed on real property (land and permanently attached improvements such as buildings) and tangible personal property (movable property) located within the City. Property is appraised at the 1975–76 base year value and is adjusted each year after 1975 by a 2% inflation factor.

When property changes ownership, it is reassessed at current market value. Proposition 13 limited the property tax to 1% of assessed valuation. The County collects the tax and remits to the City when the tax is due. The City is on the Teeter Plan and receives three payments from the County each year, based on the property tax roll, not collections. The State has been shifting property tax to the schools since the 1992–93 fiscal year.

SALES AND USE TAX – Sales and use tax is imposed on retailers for the privilege of selling at retail, within the City limits. The tax is based on the sales price of any taxable transaction of tangible personal property.

Leases are considered a continuing sale or use and are subject to taxation. The State Board of Equalization collects sales tax for cities and counties. Under an agreement with the County of Stanislaus, Ceres receives

0.95% of its local 1% share, and the County gets the remaining 0.05%.

UTILITY USERS TAX – Utility Users Tax is imposed on the consumer of natural gas, cable television, electric, and telephone services. The municipal excise tax is collected by the utility as part of the regular utility billing procedure and remitted to the City. The rate went down from 5% of the utility bill to 3% August 1, 1998.

TRANSIENT OCCUPANCY TAX – Transient Occupancy Tax is imposed on the occupancy of a room or rooms in a hotel, motel or other lodging facility. The rate is 10% and the motel owner collects and remits the tax to the City. The City currently has two motels, Howard Johnson Express Inn and Microtel Inn and a third hotel is being built.

TRANSFER TAX – Transfer tax is imposed on the transfer of real property. The City and County each receive $0.27½ per $500 value exclusive of any lien or remaining encumbrance on the property. The County remits the tax to the City.

MOTOR VEHICLE IN -LIEU (VLF) – A special license fee is imposed annually by the State in lieu of local property taxes. The City receives an allocation from the State based on population.

FRANCHISES – Franchise Fees are imposed on natural gas (5%), solid waste collection (10.5%), and cable television (5%) companies for the privilege of using City rights –of–way for profit. The fees are collected by the companies and remitted to the City.

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ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

MAJOR REVENUE SOURCES

BUSINESS LICENSE TAX – Business license tax is a type of excise tax imposed on businesses for the privilege of conducting business within the City. The tax is based on gross receipts or a flat rate depending on the type of business. Licenses are issued annually and taxes are paid quarterly.

PERMIT FEES – The City engages in certain regulatory activities in the interest of the overall community.

The City charges user permit fees as a means of recovering the cost of benefit services for specific users.

Examples of permit fees are building, plumbing, electrical, encroachment, fireworks booths , and transportation.

INTEREST – Funds not needed for immediate use are invested in Local Agency Investment Fund (LAIF), Treasury Notes, Agency Notes or Corporate Notes. The City uses a pooled cash investment strategy.

Interest earnings on pooled cash are allocated back to the contributing funds. The allocation is based on the respective cash balances at the end of the month.

HIGHWAY USERS TAX – The State allocates a portion of gasoline tax revenues to cities under four distinct funding categories. Revenue from this code section is apportioned as follows: section 2105 per gallon tax, section 2106 vehicle registration assessed valuation, section 2107 population. Expenditures from these three funding categories are restricted by the State for street purposes only. Section 2107.5 is apportioned based on population and expenditures are further restricted to engineering cost and admi nistrative expense.

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) – Funds are allocated by the Federal government to eligible local agencies for housing and community development purposes. Within general program guidelines to assure that federal program goals are being met, cities determine their own projects and priorities.

FEDERAL FUNDS – The Federal government passes through these funds to the City for transit and street related purposes. Revenue is requested for budgeted projects. Projects include medians, street overlay, curb gutter, and sidewalks.

STANCOG - LOCAL TRANSPORTATION / DIAL -A-RIDE / NON -MOTORIZED – These funds are local transportation funds restricted to transit, street, pedestrian and bike purposes. Revenue is requested by project.

WATER SERVICE – The City provides water to the citizens. The rate is based on the cost to provide the water.

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ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

MAJOR REVENUE SOURCES

SEWER SERVICE – The City provides sewer service to the citizens. The rate is based on the cost to provide the service.

GARBAGE SERVICE – The City provides garbage collection service to the citizens. The rate is based on the cost to provide the service.

DEVELOPMENT AGREEMENT PUBLIC BENEFIT FEES – A Development Agreement is any contractual agreement between the City and the owner of real property within the City and are entered in to in order to encourage and support business activities. The City charges public benefit fees as a means of recovering the cost of benefit services for specific users.

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ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

GLOSSARY OF BUDGET TERMS

ALLOCATED COSTS – The City of Ceres allocates the cost of electricity, gas, water, telecommunications, postage, building maintenance and duplicating supplies based on an analysis of square footage, usage and equipment.

APPROPRIATION – A specific amount of money authorized by the City Council for the expenditure of a designated amount of public funds for a specific purpose.

ASSESSMENT DISTRICT – Per Government Code, an area of the City in which the residents pay an annual assessment for a service that specifically benefits them. The City of Ceres has three assessment districts, Westpointe, Landscape & Lighting, and Community Facilities District.

AUDIT – Prepared by an independent certified accountant (CPA), the primary objective of an audit is to determine if the City’s Financial Statements present fairly the City’s financial position and results of operations in conformity with generally accepted accounting principles.

BALANCED BUDGET – A budget in which planned expenditures do not exceed planned funds available.

BOND – A written promise to pay a specified sum of money (called principal or face value) at a specified future date (called the maturity date) along with periodic interest paid at a specified percentage of the principal (interest rate). Bonds are typically used for long –term debt to pay for specific capital expenditures.

BUDGET – An annual financial plan that identifies revenues, types and levels of services to be provided, and the amount of funds that can be spent. The Ceres Operating Budget encompasses one fiscal year, as does the Capital Improvement Program.

CAPITAL IMPROVEMENT PROGRAM – A plan for capital expenditures to be incurred each year over a fixed period of years to meet the need for buildings, equipment, and improvements, with an individual value of $5,000 or more. It sets forth each project or other contemplated expenditure in which the City is to have a part and specifies the resources estimated to be available to finance the projected expenditures.

CAPITAL OUTLAY (Fixed Assets) – Other than buildings, equipment and improvements with a useful life of more than one year, such as computer equipment, and office furniture, and with a cost greater than $5,000, which are part of the operating budget.

CONTINGENCY – A budgeted reserve set aside for unanticipated expenditures. Council authorization is required to transfer the necessary amount to the appropriate expenditure account.

DEPARTMENT – Th
e highest organizational unit that is responsible for managing divisions within a functional area.

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ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

GLOSSARY OF BUDGET TERMS

DEPARTMENTAL OBJECTIVES – A description of the department’s activities and function.

DIVISION – An organizational unit that provides a specific service within a department.

ENTERPRISE FUND – A type of fund established to account for the total costs of governmental facilities and services that are operated in a manner similar to private enterprise. These programs are entirely or predominately self-supporting. The City has three Enterprise Funds, water, sewer and dial –a –ride.

FISCAL YEAR – The beginning and ending period for recording financial transactions. The City has specified July 1 through June 30 as its fiscal year.

FUND – An accounting entity that records all financial transactions for specific activities or government functions. The four generic fund types used by the City are: General, Special Revenue, Enterprise, and Internal Service.

FUND BALANCE – The excess of the assets of an expendable fund over its liabilities and reserves, similar to equity. This is not necessarily the cash balance.

GENERAL FUND – The primary fund of the City, used to account for all revenues and expenditures traditionally associated with city government and not legally restricted as to use. The biggest expenditure of the General Fund is the Public Safety Department.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) – Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statements for an entity. GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines for general application, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations.

GRANT FUNDS – Money received from another government such as the State or Federal Government restricted to a specific purpose.

INFRASTRUCTURE – A substructure or underlying foundation on which the continuance or growth of the community depends, such as streets, roads, transportation systems, etc.

INTERNAL SERVICE FUND – The City uses Internal Services Funds to account for services provided by one department to other departments on a cost reimbursement basis. Costs are allocated for Liability Insurance, Workers Compensation Insurance, Building Maintenance, Vehicle Maintenance and Replacement back to the departments based on usage, square footage or personnel costs.

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ITEM 1

CITY OF CERES
FY 2024-25 ANNUAL BUDGET

GLOSSARY OF BUDGET TERMS

INVESTMENT POLICY – Government code requires the Treasurer to submit an investment policy to the Council. The policy provides guidelines for the prudent investment of the City’s temporary idle cash.

LINE-ITEM BUDGET – A budget that lists detailed expenditure categories (salary, materials, telephone service, travel, etc.) separately, along with the amount budgeted for each specified category.

MODIFIED ACCRUAL – Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). Expenditures are recorded when the related fund liability is incurred. The City uses a modified accrual basis of accounting.

OPERATING BUDGET – The portion of the budget that pertains to daily operations providing basic governmental services.

PROPOSITION 4 - GANN INITIATIVE LIMIT – The City is required, under Article XIII.B of the State Constitution to limit appropriation from the proceeds of taxes. The annual appropriation limit is based on data received from the State, including various growth measures such as population, CPI, and nonresidential construction changes.

RESERVE – An account used to indicate a portion of fund balance that is legally restricted for a specific purpose and is, therefore, not available for general appropriation. 145
ITEM 1

Ceres City CouncilJune 18, 2024

Ceres City Council
June 18, 2024