Annual Report of the Measure A Citizens Oversight Committee Fiscal Year 2021‐22
Measure A Background
On June 5, 2018, Chula Vista voters passed Measure A, the half-cent sales tax measure to fund public safety staffing and services. The new tax al lows the Chula Vista Fire and Police Departments to provide faster responses to 9-1-1 emergency calls, increase neighborhood police patrols, reduce gang and drug-related crimes, addre ss homelessness, and improve firefighter, paramedic and emergency medical response times. The tax took effect on October 1, 2018, and brought Chula Vista’s tax rate to 8.75 percent.
Citizens Oversight Committee
As stipulated by the City of Chula Vista Municipal Code Chapter 2.63, the Measure A Citizens' Oversight Committee ("COC") was created for the pur pose of providing citizens’ oversight in connection with expenditures of tax revenues generated by Measure A. The function of the COC is to review and report on City compliance with the provisions of Measure A, particularly with respect to the City’s accounting and expenditure of Measure A revenues. The Measure A COC held its first meeting on September 26, 2018, and n ow meets quarterly on the second Thursday of January, April, July and October.
The Measure A COC is composed of twelve members app ointed to four-year terms. All terms expire June 30th on the year listed below. The COC members as of 6/30/2022 are:
Member Appointment Criteria Term Expiring
David Stucky (Chair) District 1 Rep. 2026
Vacant as of 6/30/2022 District 2 Rep.
Paul Becotte District 3 Rep. 2025
John Volland (Vice Chair) District 4 Rep. 2026
Robert Cromer Chula Vista Chamber of Commerce Rep. 2023 Dustin Bruzee Chula Vista Police Officers Associati on Rep. 2024 Darrell Roberts Chula Vista International Associati on of Fire Fighters Rep. 2025 Nicole Hobson Association of Chula Vista Employees Rep. 2024 Andrew Strong Growth Management Oversight Commissio n Rep. 2023 Manolo Guillen Chula Vista Fire Chief Rep. 2026
William Sallee Chula Vista Police Chief Rep. 2023
Frank Rivera Chula Vista Mid/Managers/Professional Association Rep. 2024
The specific duties of the COC are as follows:
1. Review and comment on each year's: (1) Finance Department Report (as defined in CVMC section 3.34.160.A); (2) Measure A Spending Pl an (as defined in CVMC section
3.34.160.B); and (3) Annual Independent Auditor’s Report (as defined in CVMC section
3.34.160.C).
2. Make determinations as necessary and appropriat e regarding City compliance with Measure A requirements.
3. Work with City staff to identify and apply "best practices" for tracking and reporting on Measure A revenues and expenditures relative to oth er Public Safety Department revenues and expenditures.
4. Prepare an annual report regarding the Finance Department Report for presentation to the City Council at a public meeting.
Highlights of Measure A Activities during Fiscal Year 2021/2022:
Measure A COC held 3 meetings between July 1, 2021 and June 30, 2022. Pedro Anaya and Melina Meza from Southwest Strategies, an outreach consultant presented efforts on redistricting Chula Vista.
Deputy City Attorney Carnahan provided a neighborhood protection unit progress update.
Focus has been on criminal enforcement on violation s of the Chula Vista Municipal Code, Gun Violence Restraining Orders and Community Engagement. Commission approved the proposed amendments to the Measure A Public Safety Expenditure Plan to add one Police Captain, one Equ ipment Mechanic, one Forensics Specialist, three Property & Evidence Specialists, one Property & Evidence Supervisor, and three Senior Police Records Specialists in Fiscal Year 2021/2022. Captain Collum announced for the first time in 20 years, the Police Department has met their priority 2 call metrics for response times.
Commission approved a Measure A Reserve Fund Policy of 60 days proposed by Finance Director Sarah Schoen.
Captain Collum proposed amendments to the Measure A Public Safety Expenditure Plan to fund five police vehicles used by Measure A-funded positions. Commission approved the proposed amendments.
Deputy Fire Chief Peter Mercado proposed amendments to the Measure A Public Safety Expenditure Plan to fund upgraded technology equipm ent and services for the Fire Department’s ongoing needs. Programs include Telest aff, Lexipol, Cordico/Focus and Live911. Commission approved the proposed amendments.
Commission approved the proposed Measure A Ten-Year Spending Plan and Spending Plan for Fiscal Year 2022/2023 and determined its compliance with Measure A requirements.
Board/Commission comments or recommendations to Council:
Recommend to City Council the incorporation of the proposed FY 2022/2023 Measure A Spending Plan into the City’s FY 2022/2023 budget.
POLICE DEPARTMENT STAFFING PLAN AS OF 7/1/2021
Position FY 2018 ‐
19 FY 2019‐20 FY 2020 ‐
21 FY 2021 ‐
22 TOTAL FTE
Police Lieutenant 1.0 1.0
Police Sergeant 3.0 3.0 1.0 7.0
Police Agent 1.0 2.0 3.0 2.0 8.0
Peace Officer 4.0 6.0 14.0 24.0
TOTAL SWORN FTE 5.0 11.0 21.0 3.0 40.0
Civilian Background Investigator 1.0 1.0
Community Services Officer 2.0 2.0
Digital Forensics Technician 2.0 2.0
Information Technology
Technician
1.0 1.0
Police Comm Systems Manager 1.0 1.0
Police Dispatcher 2.0 5.0 7.0
Public Information Specialist 1.0 1.0
Sr. Police Technology Specialist 1.0 1.0
TOTAL CIVILIAN FTE 4.0 10.0 2.0 0.0 16.0
TOTAL POLICE POSITIONS 9.0 21.0 23.0 3.0 56.0
POLICE DEPARTMENT STAFFING PLAN AS OF 6/30/2022
Staff changes highlighted in yellow
Position FY 2018 ‐
19 FY 2019‐20 FY 2020 ‐
21 FY 2021 ‐
22 TOTAL FTE
Police Captain 1.0 1.0
Police Lieutenant 1.0 1.0
Police Sergeant 3.0 3.0 1.0 7.0
Police Agent 1.0 2.0 3.0 2.0 8.0
Peace Officer 4.0 6.0 14.0 24.0
TOTAL SWORN FTE 5.0 11.0 21.0 4.0 41.0
Civilian Background Investigator 1.0 1.0
Community Services Officer 2.0 2.0
Digital Forensics Technician 2.0 2.0
Forensics Specialist 1.0 1.0
Information Technology
Technician
1.0 1.0
Police Comm Systems Manager 1.0 1.0
Police Dispatcher 2.0 5.0 7.0
Property & Evidence Specialist 3.0 3.0
Property & Evidence Supervisor 1.0 1.0
Public Information Specialist 1.0 1.0
Sr. Police Records Specialist 3.0 3.0
Sr. Police Technology Specialist 1.0 1.0
TOTAL CIVILIAN FTE 4.0 10.0 2.0 8.0 24.0
TOTAL POLICE POSITIONS 9.0 21.0 23.0 12.0 65.0
FIRE DEPARTMENT STAFFING PLAN AS OF 7/1/2021
Position FY 2018 ‐
19 FY 2019 ‐
20 FY 2020 ‐
21 FY 2021 ‐
22 FY 2022 ‐
23 TOTAL
FTE
Deputy Fire Chief 2.0 (1.0) 1.0
Fire Captain 2.0 2.0 (4.0) 0.0
Fire Captain - 80 hour 1.0 1.0 2.0
Firefighter Paramedic 2.0 2.0 (4.0) 0.0
Firefighter/EMT 12.0 3.0 9.0 3.0 3.0 30.0
TOTAL FIRE POSITIONS 19.0 7.0 1.0 3.0 3.0 33.0
FIRE DEPARTMENT STAFFING PLAN AS OF 6/30/2022
Staff changes highlighted in yellow
Position FY 2018 ‐
19 FY 2019 ‐
20 FY 2020 ‐
21 FY 2021 ‐
22 FY 2022 ‐
23 TOTAL
FTE
Deputy Fire Chief 2.0 (1.0) 1.0
Fire Captain 2.0 2.0 (4.0) 0.0
Fire Captain - 80 hour 1.0 1.0 4.0 6.0
Firefighter Paramedic 2.0 2.0 (4.0) 0.0
Firefighter Paramedic - 80 Hour 2.0 2.0
Firefighter/EMT 12.0 3.0 9.0 3.0 3.0 30.0
Senior Application Support Specialist 1.0 1.0
Inventory Control Specialist 1.0 1.0
TOTAL FIRE POSITIONS 19.0 7.0 1.0 3.0 11.0 41. 0
Audited Statement of Revenues, Expenditures and Changes in Fund Balance June 30, 2022
Police Department Fund Balance
Revenues
1/2 cent Sales Tax Revenues $ 13,683,655 Grant Funding (COPS Grant and ARPA Grant) 280,583 Police Revenue Total 13,964,238
Expenditures
Personnel Expenditures 7,641,688
Supplies & Services 769,521
Police Vehicles, Outfitting, Maint., Fuel, etc. 241,273 City Support (IT, Finance, HR, City Attorney, etc.) 513,137 Transfers Out (POB, Section 115 Trust) 1,013,820 Police Expenditure Total 10,179,439
FY2022 Excess (Deficiency) of Revenues over (Under) Expenditures $ 3,784,799
Police Department Fund Balance of 7/1/2021 $ 17,838,009 FY2022 Excess (Deficiency) of Revenues over (Under) Expenditures 3,784,799 Police Fund Balance as of 6/30/2022 $ 21,622,808
Fire Department Fund Balance
Revenues
1/2 cent Sales Tax Revenues $ 13,683,655 Grant Funding (FEMA SAFER Grant and ARPA Grant) 219,850 Other Revenues 73,850
Fire Revenue Total 13,977,355
Expenditures
Personnel Expenditures 4,911,323
Supplies & Services 260,407
Utilities 52,811
Fire Vehicles, Outfitting, Maint., Fuel, etc. 119,360
City Support (IT, Finance, HR, City Attorney, etc.) 513,137 Transfers Out (POB, Section 115 Trust) 775,100 Fire Expenditure Total 6,632,138
FY2022 Excess (Deficiency) of Revenues over (Under) Expenditures $ 7,345,217
Fire Department Fund Balance of 7/1/2021 $ 13,994,941 FY2022 Excess (Deficiency) of Revenues over (Under) Expenditures 7,345,217 Fire Fund Balance as of 6/30/2022 $ 21,340,158
Combined Police Department and Fire Department Fund Balances Combined Measure A Fund Balance as of 7/1/2021 $ 31,832,950 Total Combined Revenues 27,941,593
Total Combined Expenditures 16,811,577 Combined Measure A Fund Balance as of 6/30/2022 $ 42,962,966
Conclusion
The Citizens Oversight Committee notes that this An nual Report refers only to the period from July 1, 2021 to June 30, 2022.
The Citizens Oversight Committee has reviewed the Independent Auditor’s Report on Compliance with Applicable Requirement prepared by the audit f irm of Lance, Soll and Lunghard (LSL), the Measure A Spending Plan, and various expenditure an d revenue reports prepared by the City staff. In its report dated December 30, 2022, the auditor “did not identify any deficiencies in internal control over compliance…”. Further, it was the auditor’s opinion that “the City complied, in all material respects, with the types of compliance that could have a direct and material effect on the requirements…” of the 2018 Measure A Sales T ax Fund for the fiscal year ending June 30, 2022.
We would like to acknowledge City staff for their d edication and support to the COC. They have been responsive as we work to ensure transparency in the reporting of Measure A Funds.
Attachment A – Fiscal Year 2021/22 Auditor’s Measure A Report on Compliance Attachment B – Fiscal Year 2021/22 Measure A Financial Report (For Informational Purposes Only) &,7<2)&+8/$9,67$&$/)251,$
0($685($6$/(67$;)81'
)257+(<($5(1'('-81(2
5(325721&203/,$1&(:,7+7+(
38%/,&6$)(7<(;3(1',785(3/$1
CITY OF CHULA VISTA, CALIFORNIA
2018 MEASURE A SALES TAX FUND
REPORT ON COMPLIANCE WITH THE
PUBLIC SAFETY EXPENDITURE PLAN
FOR THE YEAR ENDED JUNE 30, 2022
CITY OF CHULA VISTA, CALIFORNIA
2018 MEASURE A SALES TAX FUND
REPORT ON COMPLIANCE WITH THE
PUBLIC SAFETY EXPENDITURE PLAN
FOR THE YEAR ENDED JUNE 30, 2022
TABLE OF CONTENTS
Page
Number
Independent Auditors’ Report on Compliance with Applicable Requirements and on Internal Control Over Compliance ....................................................................................................... 1
Schedules of 2018 Measure A Sales Tax Fund:
Balance Sheet Schedule ................................................................................................................................... 4
Schedule of Revenues, Expenditures and Changes in Fund Balance .............................................................. 5
203 N. Brea Blvd., Suite 203
Brea,CA92821Lance, Soll & Lunghard, LLP Phone: 714.672.0022 INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE WITH APPLICABLE
REQUIREMENTS AND ON INTERNAL CONTROL OVER COMPLIANCE
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
Report on Compliance
Opinion on the 2018 Measure A Sales Tax Fund
We have audited the compliance of the 2018 Measure A Sales Tax Fund of the City of Chula Vista, California (the “City”) with the requirements described in Ordinance No. 3415 (the Ordinance) and the Public Safety Expenditure Plan (the Spending Plan) for the year ending June 30, 2022.
In our opinion, the City complied, in all material respects, wi th the types of compliance that could have a direct and material effect on t he requirements referred to abov e applicable to the City for the year ended June 30, 2022.
Basis for Opinion
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to fi nancial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States; and t he requirements described in the Ordinance and the Spending Plan. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City, and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control o ver compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City’s government programs.
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect material noncompliance when it exists. The risk of
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, mi srepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggreg ate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s co mpliance with the requirements described in the Ordinance and the Spending Plan.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the compliance requirements referred to above, we:
Exercise professional judgment and maintain professional skept icism throughout the audit.
Identify and assess the risks of material noncompliance, wheth er due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Ordinance and the Spending Plan, but not for the purpose of expressing an opinion on the effectiveness o f the City’s internal control over compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the norma l course of performing their assigned functions, to prevent, or detect and correct, noncompliance on a timely basis. A material weakness i n internal control over compliance is a deficiency, or combinatio n of deficiencies in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a compliance requirement will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combinat ion of deficiencies, in internal control over compliance that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal cont rol over compliance was for t he limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any def iciencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that have not been identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
2 To the Honorable Mayor and Members of the City Council City of Chula Vista, California
Purpose of this Report
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that tes ting based on the requirements described in the Ordinance and the Spending Plan. Accordingly, this report is not suitable for any other purpose.
Brea, California
December 30, 2022
3 CITY OF CHULA VISTA
Pooled cash and investments 35,885,279$
Due from other governments 63,239
Due from other funds 4,867,741
Advance to Transport Enterprise Fund 2,783,149
Total Assets 43,599,408$
LIABILITIES, DEFERRED INFLOWS
OF RESOURCES, AND FUND BALANCE
Liabilities:
Accounts Payable 107,451$
Accrued Liabilities 528,252
Total Liabilities 635,703
Deferred Inflows of Resources:
Unavailable revenues 739
Total Deferred Inflows of Resources 739
Assigned for Measure A Sales Tax 42,962,966
Total Fund Balance 42,962,966
Total Liabilities, Deferred Inflows
of Resources, and Fund Balance 43,599,408$
Fund Balance:
ASSETS:
JUNE 30, 2022
BALANCE SHEET SCHEDULE
2018 MEASURE A SALES TAX FUND
4 CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED JUNE 30, 2022
REVENUES:
Local sales and use tax 27,367,311$
Intergovernmental 500,432
Investment earnings 73,831
Miscellaneous income 19
Total Revenues 27,941,593
EXPENDITURES:
Public safety 16,540,826
Capital outlay 270,751
Total Expenditures 16,811,577
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 11,130,016
FUND BALANCE - BEGINNING 31,832,950
FUND BALANCE - ENDING 42,962,966$
2018 MEASURE A SALES TAX FUND
5 Dept. Name** Fund Name*** Type* Bgt Cat* Object Name** 2022 Original
Budget
2022 Budget
Transfer
2022 Revised
Budget 2022 Actual 2022 Available
2022 %
Budget Used
14-Police 222 2018 Measure A Sales Tax Revenue Charges for Services 4971 Tow Referral Fee 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Revenue Charges for Services 5062 Police Reimbursements 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Revenue Charges for Services 5063 Abandoned Veh Abatement Reimb 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Revenue Charges for Services 5065 City Staff Time & Cost Recover 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Revenue Charges for Services Total 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Revenue Other Rev enue 5463 Recoveries on Damaged Property 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Revenue Other Rev enue 5491 P.Y. Revenue 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Revenue Other Rev enue Total 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Revenue Use Mone y/Property 4421 Sale of Other Personal Prop 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Revenue Use Mone y/Property Total 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Revenue Federal Revenue 4601 PD Fed Grant-Cops Univ Hiring (250,000) 0 (250,000) (239 ,583) (10,417) 95.83% 14-Police 222 2018 Measure A Sales Tax Revenue Federal Revenue 4625 CARES CRF Federal 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Revenue Federal Revenue 4626 FEMA Reimbursement 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Revenue Federal Revenue Total (250,000) 0 (250,000) (239,583) (10,417) 95.83% 14-Police 222 2018 Measure A Sales Tax Revenue Transfers In 5999 Transfers In (11,388,509) (2,395,737) (13,784,246) (13,7 24,655) (59,590) 99.57% 14-Police 222 2018 Measure A Sales Tax Revenue Transfers In Total (11,388,509) (2,395,737) (13,784,246) (13,724,655) (59,590) 9 9.57% 14-Police 222 2018 Measure A Sales Tax Revenue Total (11,638,509) (2,395,737) (14,034,246) (13,964,239) (70,007) 9 9.50% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6001 Salaries 5,263,921 349,158 5,613,079 4,898,084 714,9 95 87.26% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6002 Wages - Hourly 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6006 Temporary Staffing Services 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6101 Overtime - Regular 659,556 0 659,556 135,442 524,114 2 0.54% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6102 Overtime - Min Staffing 0 0 0 131,947 (131,947) 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6103 Overtime - Court 0 0 0 15,973 (15,973) 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6104 Overtime - Training 0 0 0 33,123 (33,123) 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6105 Overtime - Callback 0 0 0 2,680 (2,680) 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6106 Overtime - Reimbursed 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6107 Overtime - Extended shift 0 0 0 38,245 (38,245) 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6111 Overtime - Hard Holiday 219,034 0 219,034 135,629 83,4 05 61.92% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6113 Overtime - Constant Min Staff 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6121 Differential - Bilingual 13,200 0 13,200 18,157 (4,957 ) 137.55% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6122 Differential - Shift 47,840 0 47,840 54,223 (6,383) 113 .34% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6124 Differential - Cert Pay 0 0 0 273 (273) 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6131 Differential - Education 44,400 2,100 46,500 65,442 (1 8,942) 140.74% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6132 Differential - Dog Handler 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6133 Differential - Motorcycle 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6134 Differential - FTO 0 0 0 6,585 (6,585) 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6141 Standby 0 0 0 15,280 (15,280) 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6151 Sick in Lieu 0 0 0 2,389 (2,389) 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6152 Vacation in Lieu 0 0 0 10,773 (10,773) 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6154 Comp Time in Lieu 0 0 0 4,401 (4,401) 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6161 Laundry Allowance 10,475 150 10,625 11,925 (1,300) 112 .23% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6171 Cell Phone/PDA Stipend 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6175 COVID19 Stipend 0 166,433 166,433 41,000 125,433 24. 63% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6181 Salary Savings Ongoing (182,879) 0 (182,879) 0 (182,879 ) 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6182 Furlough Reduction 0 0 0 (132) 132 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6183 Salary Savings One-Time 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6201 Flex/Insurance 842,597 71,502 914,099 672,586 241,51 3 73.58% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6211 PERS 1,034,337 49,205 1,083,542 976,285 107,257 90.1 0%
YEAR-TO-DATE BUDGET REPORT
BUDGET SUMMARY BY DEPARTMENT, FUND, AND OBJECT
FY 2022, PERIOD 1 - 12
AS OF JANUARY 6, 2023
1 of 4 FY22 Dept Object Summary
Dept. Name** Fund Name*** Type* Bgt Cat* Object Name**
2022 Original
Budget
2022 Budget
Transfer
2022 Revised
Budget 2022 Actual 2022 Available
2022 %
Budget Used
YEAR-TO-DATE BUDGET REPORT
BUDGET SUMMARY BY DEPARTMENT, FUND, AND OBJECT
FY 2022, PERIOD 1 - 12
AS OF JANUARY 6, 2023
14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6212 PARS 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6214 PERS Unfunded Liability 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6221 Medicare 78,549 5,098 83,647 82,039 1,608 98.08% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6231 Prof Enrichment-ACE 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6242 Retiree Medical Trust 28,800 0 28,800 22,135 6,665 76. 86% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services 6251 Workers Comp 251,841 15,365 267,206 267,206 0 100.00% 14-Police 222 2018 Measure A Sales Tax Expense Personne l Services Total 8,311,671 659,011 8,970,682 7,641,688 1,328,994 85.19% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6301 Contracted Services 580,746 0 580,746 610,371 (29,625) 105.10% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6401 Cellular Phone Service 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6402 Software Maintenance Fees 23,683 0 23,683 6,827 16,8 56 28.83% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6403 Other Agencies Permits & Fees 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6412 Advertising 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6421 Printing & Binding 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6432 Membership/Dues 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6433 Travel/Conf/Training/Meetings 0 0 0 14,069 (14,069) 0.0 0% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6441 Transportation Reimb In Co. 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6451 Insurance 2,262 0 2,262 3,113 (851) 137.61% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6465 Wireless & Data Access Chrgs 2,165 0 2,165 2,565 (400) 118.47% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6501 Repair & Maint of Equipment 1,389 0 1,389 1,577 (188) 113.57% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6502 Maintenance - Comm Equip 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6506 Maintenance - Automotive 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6521 Fleet Maint Charges 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6601 Office Supplies 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6632 Medical & Lab Supplies 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6633 Program Supplies 1,602 0 1,602 3,634 (2,032) 226.84% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6634 Traffic Control Supplies 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6651 Books, Publ, Maps, Periodicals 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6672 Food/Refreshments 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6681 Wearing Apparel 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6684 Equip & Furnishings < $10000 0 54,233 54,233 44,004 10,230 81.14% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6685 Computer Hardware and Software 128,109 7,811 135,920 8 3,361 52,558 61.33% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services 6701 Repair & Maintenance of Bldgs 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Supplies & Services Total 739,956 62,044 802,000 769,521 32,479 95.95% 14-Police 222 2018 Measure A Sales Tax Expense Utilities 6992 Gas and Electric 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Utilities 6994 Water 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Utilities Total 0 0 0 0 0 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Other Exp enses 7003 City Staff Services 427,069 25,047 452,116 513,137 (6 1,021) 113.50% 14-Police 222 2018 Measure A Sales Tax Expense Other Exp enses Total 427,069 25,047 452,116 513,137 (61,021) 113.50% 14-Police 222 2018 Measure A Sales Tax Expense Other Cap ital 7301 Equipment > $10000 0 68,542 68,542 0 68,542 0.00% 14-Police 222 2018 Measure A Sales Tax Expense Other Cap ital 7305 Automotive Equipment > $10K 165,000 349,491 514,4 91 176,380 338,111 34.28% 14-Police 222 2018 Measure A Sales Tax Expense Other Cap ital Total 165,000 418,033 583,033 176,380 406,653 30.25% 14-Police 222 2018 Measure A Sales Tax Expense Internal Service 7878 Fleet Maintenance Charges 31,094 5,927 37,021 64,89 3 (27,872) 175.29% 14-Police 222 2018 Measure A Sales Tax Expense Internal Service Total 31,094 5,927 37,021 64,893 (27,872) 175.29% 14-Police 222 2018 Measure A Sales Tax Expense Transfers Out 8999 Transfers Out 1,158,165 (144,208) 1,013,957 1,013,820 137 99.99% 14-Police 222 2018 Measure A Sales Tax Expense Transfers Out Total 1,158,165 (144,208) 1,013,957 1,013,820 137 99.99% 14-Police 222 2018 Measure A Sales Tax Expense Total 10,832,955 1,025,853 11,858,808 10,179,439 1,679,369 85. 84% 2 of 4 FY22 Dept Object Summary
Dept. Name** Fund Name*** Type* Bgt Cat* Object Name**
2022 Original
Budget
2022 Budget
Transfer
2022 Revised
Budget 2022 Actual 2022 Available
2022 %
Budget Used
YEAR-TO-DATE BUDGET REPORT
BUDGET SUMMARY BY DEPARTMENT, FUND, AND OBJECT
FY 2022, PERIOD 1 - 12
AS OF JANUARY 6, 2023
14-Police 222 2018 Measure A Sales Tax Total (805,554) (1,369,884) (2,175,437) (3,784,800) 1,609,362 173. 98% 14-Police Total (805,554) (1,369,884) (2,175,437) (3,784,800) 1,609,362 173. 98% 15-Fire 222 2018 Measure A Sales Tax Revenue Other Agenc y Revenue 4711 Contributions - Other Agencies 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Revenue Other Agenc y Revenue Total 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Revenue Charges for Services 4752 Dev Fees - Deposit Based 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Revenue Charges for Services Total 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Revenue Other Reven ue 5511 Rebates/Refunds 0 0 0 (19) 19 0.00% 15-Fire 222 2018 Measure A Sales Tax Revenue Other Reven ue Total 0 0 0 (19) 19 0.00% 15-Fire 222 2018 Measure A Sales Tax Revenue Use Money/ Property 4402 Investment Earnings Others 0 0 0 (73,831) 73,831 0.00% 15-Fire 222 2018 Measure A Sales Tax Revenue Use Money/ Property Total 0 0 0 (73,831) 73,831 0.00% 15-Fire 222 2018 Measure A Sales Tax Revenue Federal Re venue 4625 CARES CRF Federal 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Revenue Federal Re venue 4626 FEMA Reimbursement 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Revenue Federal Re venue Total 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Revenue Transfers I n 5999 Transfers In (11,555,150) (2,461,580) (14,016,730) (13,9 03,505) (113,224) 99.19% 15-Fire 222 2018 Measure A Sales Tax Revenue Transfers I n Total (11,555,150) (2,461,580) (14,016,730) (13,903,505) (113,224) 99.19% 15-Fire 222 2018 Measure A Sales Tax Revenue Total (11,555,150) (2,461,580) (14,016,730) (13,977,355) (39,375) 9 9.72% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6001 Salaries 2,403,704 0 2,403,704 2,294,345 109,359 95.4 5% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6101 Overtime - Regular 2,112,330 0 2,112,330 22,550 2,089 ,780 1.07% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6104 Overtime - Training 7,425 0 7,425 6,158 1,267 82.93% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6105 Overtime - Callback 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6106 Overtime - Reimbursed 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6111 Overtime - Hard Holiday 87,675 0 87,675 79,038 8,637 90 .15% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6112 Overtime - FLSA Premium 52,372 0 52,372 51,736 636 98.7 9% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6113 Overtime - Constant Min Staff 0 0 0 1,131,641 (1,131,6 41) 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6121 Differential - Bilingual 4,690 0 4,690 4,252 438 90.66 % 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6125 Differential - Search & Rescue 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6131 Differential - Education 56,857 0 56,857 66,607 (9,750 ) 117.15% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6135 Differential - Fire Prevention 32,992 0 32,992 42,854 (9 ,862) 129.89% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6136 Differential - Paramedic 0 0 0 7,034 (7,034) 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6137 Differential - EMT 32,982 0 32,982 25,074 7,908 76.02% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6138 Differential - Squad Premium 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6151 Sick in Lieu 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6152 Vacation in Lieu 0 0 0 2,063 (2,063) 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6154 Comp Time in Lieu 0 0 0 79,381 (79,381) 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6161 Laundry Allowance 6,236 0 6,236 5,602 634 89.84% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6171 Cell Phone/PDA Stipend 0 0 0 693 (693) 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6175 COVID19 Stipend 0 100,590 100,590 10,000 90,590 9.94 % 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6182 Furlough Reduction 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6201 Flex/Insurance 477,889 0 477,889 382,553 95,336 80.05 % 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6211 PERS 551,130 0 551,130 535,266 15,864 97.12% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6214 PERS Unfunded Liability 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6221 Medicare 37,598 0 37,598 54,130 (16,532) 143.97% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6231 Prof Enrichment-ACE 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services 6251 Workers Comp 110,347 0 110,347 110,347 0 100.00% 15-Fire 222 2018 Measure A Sales Tax Expense Personnel Services Total 5,974,227 100,590 6,074,817 4,911,323 1,163,494 80.85% 3 of 4 FY22 Dept Object Summary
Dept. Name** Fund Name*** Type* Bgt Cat* Object Name**
2022 Original
Budget
2022 Budget
Transfer
2022 Revised
Budget 2022 Actual 2022 Available
2022 %
Budget Used
YEAR-TO-DATE BUDGET REPORT
BUDGET SUMMARY BY DEPARTMENT, FUND, AND OBJECT
FY 2022, PERIOD 1 - 12
AS OF JANUARY 6, 2023
15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6301 Contracted Services 25,693 0 25,693 29,838 (4,145) 116. 13% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6401 Cellular Phone Service 0 0 0 1,548 (1,548) 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6402 Software Maintenance Fees 12,684 6,480 19,164 38,05 8 (18,894) 198.59% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6403 Other Agencies Permits & Fees 0 0 0 588 (588) 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6411 Recognition/Appreciation Serv 36 0 36 557 (521) 1546.81 % 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6421 Printing & Binding 391 0 391 299 92 76.37% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6422 Postage and Mailings 40 0 40 8 32 19.78% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6433 Travel/Conf/Training/Meetings 48,600 0 48,600 779 47, 821 1.60% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6451 Insurance 1,212 0 1,212 1,697 (485) 140.04% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6465 Wireless & Data Access Chrgs 1,160 0 1,160 8,625 (7,46 5) 743.51% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6501 Repair & Maint of Equipment 998 3,296 4,294 9,118 (4, 824) 212.35% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6502 Maintenance - Comm Equip 6,367 0 6,367 0 6,367 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6506 Maintenance - Automotive 0 0 0 100 (100) 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6521 Fleet Maint Charges 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6601 Office Supplies 100 0 100 7,624 (7,524) 7624.30% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6611 Janitorial Supplies 2,916 0 2,916 7,770 (4,854) 266.47 % 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6621 Fuel, Oil & Lubricants 38,203 0 38,203 134 38,069 0.3 5% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6632 Medical & Lab Supplies 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6633 Program Supplies 13,818 2,000 15,818 26,165 (10,347) 16 5.41% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6651 Books, Publ, Maps, Periodicals 635 0 635 0 635 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6672 Food/Refreshments 32 0 32 1,338 (1,306) 4182.50% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6681 Wearing Apparel 24,750 6,313 31,063 54,845 (23,781) 176 .56% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6684 Equip & Furnishings < $10000 166,972 2,691 169,663 37,377 132,286 22.03% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services 6685 Computer Hardware and Software 44,824 2,639 47,463 33, 939 13,525 71.50% 15-Fire 222 2018 Measure A Sales Tax Expense Supplies & Services Total 389,431 23,420 412,851 260,407 152,444 63.08% 15-Fire 222 2018 Measure A Sales Tax Expense Utilities 6991 Phone Service 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Utilities 6992 Gas and Electric 3,240 0 3,240 41,425 (38,185) 1278.56 % 15-Fire 222 2018 Measure A Sales Tax Expense Utilities 6994 Water 0 0 0 11,386 (11,386) 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Utilities To tal 3,240 0 3,240 52,811 (49,571) 1629.97% 15-Fire 222 2018 Measure A Sales Tax Expense Other Expen ses 7003 City Staff Services 427,069 25,047 452,116 513,137 (6 1,021) 113.50% 15-Fire 222 2018 Measure A Sales Tax Expense Other Expen ses Total 427,069 25,047 452,116 513,137 (61,021) 113.50% 15-Fire 222 2018 Measure A Sales Tax Expense Other Capita l 7301 Equipment > $10000 0 10,855 10,855 13,431 (2,576) 123 .73% 15-Fire 222 2018 Measure A Sales Tax Expense Other Capita l 7305 Automotive Equipment > $10K 0 204,095 204,095 80,9 40 123,155 39.66% 15-Fire 222 2018 Measure A Sales Tax Expense Other Capita l Total 0 214,950 214,950 94,371 120,579 43.90% 15-Fire 222 2018 Measure A Sales Tax Expense Internal Se rvice 7878 Fleet Maintenance Charges 38,191 7,279 45,470 24,98 9 20,481 54.96% 15-Fire 222 2018 Measure A Sales Tax Expense Internal Se rvice Total 38,191 7,279 45,470 24,989 20,481 54.96% 15-Fire 222 2018 Measure A Sales Tax Expense CIP Projec t Expense 7999 CIP Expenditure 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense CIP Projec t Expense Total 0 0 0 0 0 0.00% 15-Fire 222 2018 Measure A Sales Tax Expense Transfers O ut 8999 Transfers Out 852,427 (77,253) 775,174 775,100 74 99.99 % 15-Fire 222 2018 Measure A Sales Tax Expense Transfers O ut Total 852,427 (77,253) 775,174 775,100 74 99.99% 15-Fire 222 2018 Measure A Sales Tax Expense Total 7,684,585 294,033 7,978,618 6,632,138 1,346,479 83.12% 15-Fire 222 2018 Measure A Sales Tax Total (3,870,565) (2,167,547) (6,038,112) (7,345,216) 1,307,105 12 1.65% 15-Fire Total (3,870,565) (2,167,547) (6,038,112) (7,345,216) 1,307,105 12 1.65% Grand Total (4,676,118) (3,537,431) (8,213,549) (11,130,016) 2,916,467 1 35.51% 4 of 4 FY22 Dept Object Summary