Clayton City Council
June 3, 2025

194
2025-26 2026-27
Final Budget YTD
(4/30/2025)
Proposed
Budget
Anticipated
Budget
Revenues
101-4100 Property Tax In-Lieu of VLF 1,323,067 677,607 1,375,990 1,431,029 101-4101 Property Taxes - Secured 1,305,423 1,083,511 1,357,639 1,411,945 101-4102 Property Taxes - Unsecured 46,333 55,253 48,186 50,114 101-4103 Property Taxes - Unitary Tax 17,107 19,117 17,791 18,503 101-4104 Property Taxes - Supplemental 10,400 2,152 10,816 11,249 101-4106 Property Taxes - Other 9,360 4,144 9,734 10,124 101-4502 Real Property Transfer Tax 83,691 65,770 86,202 88,357 101-4301 Sales and Use Tax 594,704 456,788 609,572 630,907 101-5203 Motor Vehicle In Lieu 12,480 - 12,854 13,176
101-5205 Other In Lieu 182,000 92,591 188,764 192,539
101-5401 Franchises - Comcast Cable 202,800 150,103 212,000 215,000 101-5402 Franchises - Garbage Fees 238,518 285,065 320,000 350,000 101-5403 Franchises - PG&E 169,623 185,966 191,545 196,333 101-5404 Franchises - Equilon Pipe 20,800 22,283 21,424 21,960 101-5101 Business Licenses 164,473 143,554 180,000 185,000 101-5602 Park Use Fee 36,400 58,614 60,000 65,000
101-5603 Meeting Room Fee 3,120 7,331 7,500 8,000
101-5608 Cattle Grazing Lease Rent 11,336 11,264 11,449 11,634 101-5609 Cell Tower Lease Rent 39,520 36,796 44,604 41,723 101-5303 City Hall Rental Fees - - -
101-5613 Clayton Community Gymnasium Rent 27,456 24,425 30,870 32,414 101-5103 Building Permit Remit Fees (Surcharge) 78,000 75,514 80,340 82,349 101-5106 Engineering Service Fees 6,240 2,395 6,427 6,588 101-5301 Planning Permits/Fees 10,400 18,245 17,000 17,000 101-5302 Police Permits/Fees 10,400 10,752 10,930 11,258 101-5304 Planning Service Charges 10,400 - 10,712 10,980 101-4108 Redevelopment Property Tax Trust Fund - Distributi 495,591 307,537 495,000 - 101-5201 Public Safety Allocation 104,000 94,489 120,000 125,000 101-5405 AT&T Mobility Francise Fees - - -
101-5202 Abandoned Veh Abate (AVA) 3,120 4,663 5,000 5,000 101-5214 POST Reimbursements 6,760 1,872 6,963 7,137
101-5306 Well Water Usage Charge 18,000 - 35,000 35,000 101-5319 Miscellaneous City Services 104 156 107 110
101-5605 Inv. Premium/Discount - - - -
101-5606 Unrealized Inv. Gain/Loss - - -
101-5322 Fiduciary Funds Administration 229,713 229,713 236,605 242,520 101-5501 Fines and Forfeitures 20,800 20,504 21,424 21,960 101-5502 Administrative Citation Fee 500
101-5610 Fountain Use Fee - - - -
101-5601 Interest 139,147 221,130 150,000 150,000
101-5701 Reimbursements/Refunds 15,600 6,717 16,068 16,470 101-5790 Other Revenues 5,200 3,555 5,356 5,490
101-5791 Overhead Cost Recovery 20,800 8,302 21,424 21,960 101-5217 State Mandated Cost Reimbursement - - - -
101-5789 Other Financing Sources - - -
101-6002 Admin Exp Rec - Measure J Fund 5,765 5,765 5,938 6,116 101-6003 Trx. From CIP Fund - - - -
101-6004 Admin Exp Rec - HUTA Gas Tax Fund 9,608 9,608 9,896 10,193 101-6005 Admin Exp Rec - Neighborhood Street Lights Fund 14,067 14,067 14,489 14,924 101-6006 Admin Exp Rec - GHAD Fund 8,836 8,836 9,101 9,374 101-6007 Admin Exp Rec - Landscape Maint CFD Fund 45,116 45,116 46,018 46,939 101-6008 Trx. From RDA Project Fund 301 - - -
101-6009 Trx. From RDA Housing Fund 302 - - -
101-6010 Trx. From OAD Debt - - -
101-6011 Admin Exp Rec - The Grove Park CFD Fund 9,395 9,395 9,677 9,919 101-6014 Trx From CFD 1990-1 - - -
101-6015 Trx From CFD 1990-2 - - -
101-6016 Admin Exp Rec - Stormwater Assessment Fund 45,391 45,391 46,753 48,155 Revenue Total 5,811,063 4,526,556 6,177,168 5,889,444
2024-25
City of Clayton
FY 2025-26 PROPOSED
101 - General Fund Budget
5/29/2025

195
2025-26 2026-27
Final Budget YTD
(4/30/2025)
Proposed
Budget
Anticipated
Budget
Expenses
Salaries and Benefits
101-7111 Regular Salaries 2,642,633 1,914,414 2,754,674 2,864,861 101-7113 Overtime 162,030 175,369 166,000 172,640
101-7115 Council/Commission Compensation 35,400 26,920 28,200 29,328 101-7218 Long/Short Term Disability Insurance 16,822 15,486 27,697 28,805 101-7219 Deferred Compensation Retirement 17,819 2,954 4,800 4,992 101-7220 PERS Retirement-Normal Cost 282,264 234,037 367,828 382,541 101-7221 PERS Retirement - Unfunded Liability 322,915 440,461 495,620 515,445 101-7231 Workers' Compensation 83,274 110,761 135,662 141,088 101-7232 Unemployment Compensation 2,015 3,469 5,054 5,257 101-7233 FICA Taxes 35,241 31,472 43,153 44,879
101-7246 Benefit Insurance 348,987 260,213 349,741 363,731 101-7247 OPEB Contributions (Health Plan) 19,261 16,688 17,500 18,200 Salary and Benefit Expense Subtotal 3,968,661 3,232,244 4,395,931 4,571,768 Dept. Services and Supplies
101-7341 Buildings/Grounds Maintenance 37,580 91,039 12,000 12,000 101-7342 Machinery/Equipment Maintenance 4,363 4,022 4,000 4,000 101-7343 Vehicle Maintenance 36,129 18,538 30,000 30,000 101-7345 Office Equip-Maint/Repairs 3,200 - - -
101-7346 HVAC Mtn & Repairs 31,930 44,418 30,000 30,000 101-7441 Dog Park Operating Costs 8,240 -
101-7307 Irrigation Supplies and Materials 6,695 1,607 3,500 3,500 101-7311 General Supplies 29,875 21,412 18,000 18,000
101-7312 Office Supplies/Expense 13,240 15,466 14,000 14,000 101-7314 Postage 4,935 2,941 4,500 4,500
101-7321 Printing and Binding 2,001 681 755 770
101-7323 Books/Periodicals 206 - 150 153
101-7324 Dues and Subscriptions 46,402 67,407 64,000 64,000 101-7325 EBRCSA System Subscription 12,500 12,648 15,000 15,000 101-7331 Rentals/Leases 51,035 10,419 12,000 12,000
101-7344 Vehicles: Gas, Oil & Supplies 45,835 28,643 35,000 35,000 101-7389 Misc. Expense 2,060 306 - -
101-7241 Auto Allowance/Mileage 18,416 2,954 4,800 4,896 101-7242 Uniform Allowance 12,360 11,400 12,000 12,000
101-7301 Recruitment/Pre-employment 10,150 3,370 5,500 5,610 101-7351 Insurance Premiums 254,433 272,113 305,940 312,059 101-7362 City Promotional Activity 4,635 162 1,000 1,020 101-7380 Recording Fees 515 - 525 536
101-7381 Property Tax Admin. Costs 9,790 9,551 9,986 10,186 101-7382 Election Services - 20,400 500 22,000
101-7384 Legal Notices 2,060 - 2,100 2,142
101-7420 Merchant Fees 10,300 10,646 12,000 12,360
101-7427 CAL ID 18,471 18,412 20,000 20,600
101-7429 Animal/Pest Control Services 132,049 61,709 135,000 135,000 101-7433 Integrated Justice System 11,000 8,770 9,000 9,000 101-7486 CERF Charges 96,800 172,164 - 99,704
101-7363 Business Meeting Expense 715 816 800 816
101-7364 Employee Recognition 1,436 3,673 2,400 2,448
101-7371 Travel 2,163 2,952 12,000 12,000
101-7372 Conferences/Meetings 3,605 5,217 4,500 4,500
101-7373 Education & Training 20,000 12,003 6,700 6,700 101-7332 Telecommunications 30,497 34,524 38,000 38,000 101-7335 Gas & Electricity 126,690 108,266 120,000 120,000 101-7338 Water Services 126,087 88,342 100,000 100,000
101-7408 Crossing guard services 64,217 26,772 61,835 63,072 101-7410 Professional Engineering Services 155,736 137,706 - - 101-7411 Legal Services Retainer 135,031 101,172 138,000 138,000 101-7413 Legal Services 10,300 24,215 20,000 20,000
101-7414 Audit & Financial Reporting Services 45,922 33,895 47,700 47,700 101-7415 Computer/IT Services 7,828 37,147 48,000 48,000 101-7417 Janitorial Service 55,927 44,769 58,813 60,578 101-7419 Other Professional Services 40,000 505,527 50,000 50,000 101-7424 Dispatch Services 356,265 439,567 399,214 419,175 101-7425 Crime Lab 14,000 5,277 15,000 15,000
101-7435 Contract Seasonal Labor 16,480 12,762 12,000 12,000 101-7440 Tree Trimming Services 21,785 13,416 15,000 15,000 Dept. Services and Supplies Subtotal 2,151,889 2,549,216 1,911,219 2,063,023 Expenditure (SBE+DSS) Sub Total 6,120,550 5,781,461 6,307,149 6,634,791 City of Clayton
FY 2025-26 PROPOSED
101 - General Fund Budget
2024-25
5/29/2025

196
City of Clayton
FY 2025-26 Budget
Expenses by Department
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Proposed
Budget
FY2026-27
Anticipated
Budget
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Proposed
Budget
101-7111 Regular Salaries - - - 697,141 562,779 891,093 101-7113 Overtime - - -
101-7115 Council/Commission Compensation 29,036 26,320 28,200 29,328 101-7218 Long/Short Term Disability Insurance - - - 5,293 3,526 9,519 101-7219 Deferred Compensation Retirement - - - 15,038 2,954 4,800 101-7220 PERS Retirement-Normal Cost - - - 73,446 40,260 81,010 101-7221 PERS Retirement - Unfunded Liability - 3,077 3,200 89,303 102,018 126,870 101-7231 Workers' Compensation 1,310 1,410 2,096 2,180 30,303 32,617 47,463 101-7232 Unemployment Compensation 2,015 790 - 1,176 -
101-7233 FICA Taxes 2,222 1,868 1,458 1,516 9,739 8,119 12,990 101-7246 Benefit Insurance - - - 106,222 65,999 129,650 101-7247 OPEB Contributions (Health Plan) - - -
Total Salaries and Benefits By Department 34,583 30,388 34,831 36,224 1,026,485 819,447 1,303,395 101-7341 Buildings/Grounds Maintenance - - 47,500 47,123 - 101-7342 Machinery/Equipment Maintenanc - - -
101-7343 Vehicle Maintenance - - -
101-7345 Office Equip-Maint/Repairs - - -
101-7346 HVAC Mtn & Repairs - - -
101-7441 Dog Park Operating Costs - - -
101-7307 Irrigation Supplies and Materials - - -
101-7311 General Supplies - 313 500 515 -
101-7312 Office Supplies/Expense - - -
101-7314 Postage - - -
101-7321 Printing and Binding 721 407 500 515 -
101-7323 Books/Periodicals - 150 155 -
101-7324 Dues and Subscriptions 14,420 43,754 38,600 39,758 2,884 6,180 6,500 101-7325 EBRCSA System Subscription - - -
101-7331 Rentals/Leases - - -
101-7344 Vehicles: Gas, Oil & Supplies - - -
101-7389 Misc. Expense - - 2,060 - -
101-7241 Auto Allowance/Mileage - - 8,940 2,954 4,800
101-7242 Uniform Allowance - -
101-7301 Recruitment/Pre-employment - - -
101-7351 Insurance Premiums - - -
101-7362 City Promotional Activity 4,635 162 1,000 1,030 - 101-7380 Recording Fees - - -
101-7381 Property Tax Admin. Costs - - -
101-7382 Election Services - 20,400 500 515
101-7384 Legal Notices - - -
101-7420 Merchant Fees - - -
101-7427 CAL ID - - -
101-7429 Animal/Pest Control Services - - -
101-7433 Integrated Justice System - - -
101-7486 CERF Charges - - -
101-7363 Business Meeting Expense 515 746 800 824 70 -
101-7364 Employee Recognition 206 36 100 103 -
101-7371 Travel - - - 2,180 5,500
101-7372 Conferences/Meetings - 1,053 2,500 2,500 1,030 4,165 1,500 101-7373 Education & Training - - 5,150 3,622 -
101-7332 Telecommunications - - 7,622 10,893 10,000
101-7335 Gas & Electricity - - -
101-7338 Water Services - - -
101-7408 Crossing guard services - - -
101-7410 Professional Engineering Services - - -
101-7411 Legal Services Retainer - - 85,318 89,626 105,000 101-7413 Legal Services - - 5,150 11,799 12,000
101-7414 Audit & Financial Reporting Services - - 45,922 33,895 47,700 101-7415 Computer/IT Services - 1,780 1,700 1,751 7,828 8,840 9,000 101-7417 Janitorial Service - - -
101-7419 Other Professional Services 5,000 10,420 15,000 15,450 10,000 141,355 - 101-7424 Dispatch Services - - -
101-7425 Crime Lab - - -
101-7435 Contract Seasonal Labor - - -
101-7440 Tree Trimming Services - - -
Total Services and Supplies 25,497 79,070 61,350 63,191 229,404 362,701 202,000 Services and Supplies
Legislative (01) Administration (02)
5/29/2025

197
City of Clayton
FY 2025-26 Budget
Expenses by Department
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Proposed
Budget
FY2026-27
Anticipated
Budget
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Proposed
Budget
FY2026-27
Anticipated
Budget
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Proposed
Budget
101-7111 Regular Salaries 32,035 12,922 19,438 20,216 247,746 29,963 276,700 287,768 - - 101-7113 Overtime 1,030 0 1,000 1,040 - - - -
101-7115 Council/Commission Compensation - - - 7,416 600 6,000 6,240 - - 101-7218 Long/Short Term Disability Insurance 314 1,584 178 185 2,322 58 2,127 2,212 - - 101-7219 Deferred Compensation Retirement - - - - - -
101-7220 PERS Retirement-Normal Cost 2,824 14,141 2,655 2,761 21,554 610 18,113 18,838 - - 101-7221 PERS Retirement - Unfunded Liability 5,488 6,269 2,606 2,710 29,032 33,166 31,111 32,355 - - 101-7231 Workers' Compensation 1,513 1,629 879 914 11,179 12,033 11,704 12,172 - - 101-7232 Unemployment Compensation 1,372 1,427 588 612 - 3,469 - 101-7233 FICA Taxes 486 23 270 281 4,052 423 4,321 4,494 - - 101-7246 Benefit Insurance 6,651 31,532 3,253 3,383 43,554 6,045 27,071 28,154 - - 101-7247 OPEB Contributions (Health Plan) - - 19,261 16,688 19,261 Total Salaries and Benefits By Department 50,341 68,101 31,651 32,917 366,855 82,897 377,734 392,844 19,261 20,157 19,261 Services and Supplies
101-7341 Buildings/Grounds Maintenance 19,570 23,186 10,000 10,300 - - - - - - - 101-7342 Machinery/Equipment Maintenance 1,803 2,854 2,000 2,060 - - - - - - - 101-7343 Vehicle Maintenance 1,545 902 1,000 1,030 - - - - - - - 101-7345 Office Equip-Maint/Repairs - - - - - - - - - - 101-7346 HVAC Mtn & Repairs 21,630 10,859 30,000 30,900 - - - - - - - 101-7441 Dog Park Operating Costs 8,240 - - - - - - - - - - 101-7307 Irrigation Supplies and Materials - - - - - - - - - - - 101-7311 General Supplies 7,210 11,034 9,000 9,270 515 25 - - - - - 101-7312 Office Supplies/Expense - - - - - - - 8,240 11,778 8,500 101-7314 Postage - - - - - - - - 4,635 2,802 4,175
101-7321 Printing and Binding - - - - - - - - 1,030 274 101-7323 Books/Periodicals - - - - 206 - - - - - -
101-7324 Dues and Subscriptions 103 - - - 13,905 2,399 2,399 2,471 - - - 101-7325 EBRCSA System Subscription - - - - - - - - - - - 101-7331 Rentals/Leases - - - - - - - - 17,510 7,535 9,000 101-7344 Vehicles: Gas, Oil & Supplies 1,030 410 950 979 - - - - - - - 101-7389 Misc. Expense - - - - - - - - - 306 -
101-7241 Auto Allowance/Mileage - - - - 4,264 - - - - - - 101-7242 Uniform Allowance - - - - - - - - - - -
101-7301 Recruitment/Pre-employment - - - - - - - - 5,150 716 500 101-7351 Insurance Premiums - - - - - - - - 254,433 272,113 305,940 101-7362 City Promotional Activity - - - - - - - - - - - 101-7380 Recording Fees - - - - 515 - 525 541 - - -
101-7381 Property Tax Admin. Costs - - - - - - - - 9,790 9,551 9,986 101-7382 Election Services
101-7384 Legal Notices - - - - 2,060 - 2,100 2,163 - - - 101-7420 Merchant Fees - - - - - - - - 10,300 10,646 12,000 101-7427 CAL ID - - - - - - - - - - -
101-7429 Animal/Pest Control Services 1,751 1,480 2,000 2,060 - - - - - - - 101-7433 Integrated Justice System - - - - - - - - - - - 101-7486 CERF Charges 75,364 85,664 - - - - - - - - -
101-7363 Business Meeting Expense - - - - - - - - - - - 101-7364 Employee Recognition - - - - - - - - 1,030 3,007 2,000 101-7371 Travel - - - - 2,060 - - - - - -
101-7372 Conferences/Meetings - - - - 515 - 500 515 - - - 101-7373 Education & Training 1,030 1,045 400 412 3,090 - - - - - - 101-7332 Telecommunications 3,708 3,650 3,500 3,605 721 691 1,000 1,030 5,665 2,882 2,500 101-7335 Gas & Electricity 56,650 48,551 45,000 46,350 - - - - - - - 101-7338 Water Services 20,600 4,805 7,500 7,725 - - - - - - - 101-7408 Crossing guard services - - - - - - - - - - -
101-7410 Professional Engineering Services - - - - - - - - - - - 101-7411 Legal Services Retainer 1,354 - 1,300 1,339 27,085 7,387 10,000 10,300 - - - 101-7413 Legal Services - - - - 5,150 4,155 8,000 8,240 - - - 101-7414 Audit & Financial Reporting Services - - - - - - - - - - - 101-7415 Computer/IT Services - - - - - - - - - 26,527 37,300 101-7417 Janitorial Service 14,317 12,753 14,747 15,189 - - - - - - - 101-7419 Other Professional Services - - - - 5,150 287,881 3,500 3,605 5,000 29,152 23,000 101-7424 Dispatch Services - - - - - - - - - - -
101-7425 Crime Lab - - - - - - - - - - -
101-7435 Contract Seasonal Labor 3,090 3,292 - - - - - - - - - 101-7440 Tree Trimming Services 5,305 3,372 4,250 4,378 - - - - - - - Total Services and Supplies 244,300 213,857 131,647 135,596 65,236 302,539 28,024 28,865 322,783 377,289 414,901 Public Works (03) Community Development (04) General Services (05) 5/29/2025

198
City of Clayton
FY 2025-26 Budget
Expenses by Department
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Proposed
Budget
FY 2026-27
Anticipated
Budget
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Proposed
Budget
FY 2026-27
Anticipated
Budget
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Proposed
Budget
FY 2026-27
Anticipated
Budget
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Proposed
Budget
101-7111 Regular Salaries 1,387,257 1,272,833 1,572,354 1,635,248 7,121 5,857 8,235 8,564 - - - - 56,117 48,281 45,649 101-7113 Overtime 161,009 172,375 165,000 171,600 - - - - - 2,060 2,000 101-7115 Council/Commission Compensation - - - - - - - - - - - - 101-7218 Long/Short Term Disability Insurance 11,513 10,156 15,381 15,996 67 28 75 78 - - - - 530 444 418 101-7219 Deferred Compensation Retirement 2,781 - - - - - - - - - - - 101-7220 PERS Retirement-Normal Cost 222,600 177,182 207,660 215,966 552 285 1,125 1,170 - - - - 4,766 4,434 6,235 101-7221 PERS Retirement - Unfunded Liability 258,053 291,073 330,848 344,082 1,072 1,225 1,108 1,152 - - - - 5,874 6,129 101-7231 Workers' Compensation 55,443 59,677 72,601 75,505 324 349 372 387 - - - - 2,831 2,256 2,065 101-7232 Unemployment Compensation - - 2,548 2,650 - - - - - - 93 - 101-7233 FICA Taxes 17,817 20,353 23,802 24,754 104 85 115 120 - - - - 821 700 635 101-7246 Benefit Insurance 180,044 152,764 190,949 198,587 1,294 609 1,378 1,433 - - - - 11,222 7,024 7,638 101-7247 OPEB Contributions (Health Plan) - - - - - - - - - - - - - - - Total Salaries and Benefits By Department 2,296,517 2,156,413 2,581,143 2,684,389 10,534 8,437 12,408 12,904 - - - - 84,221 63,232 70,769 Services and Supplies
101-7341 Buildings/Grounds Maintenance - - - 15,450 14,639 - - - - 2,060 6,091 2,000 101-7342 Machinery/Equipment Maintenance 500 782 1,000 1,030 - 350 500 515 - - - 2,060 36 500 101-7343 Vehicle Maintenance 30,000 15,503 28,000 28,840 464 313 - - - - - 4,120 1,820 1,000 101-7345 Office Equip-Maint/Repairs 3,200 - - - - - - - - - - - - - 101-7346 HVAC Mtn & Repairs - - - - 10,300 33,559 - - - - - - - - 101-7441 Dog Park Operating Costs - - - - - - - - -
101-7307 Irrigation Supplies and Materials - - - - - - - - - - - 6,695 1,607 3,500 101-7311 General Supplies 17,000 8,758 7,500 7,725 - 135 - - - - - 5,150 1,147 1,000 101-7312 Office Supplies/Expense 5,000 3,687 5,500 5,665 - - - - - - - - - - 101-7314 Postage 300 139 306 315 - - - - - - - - - -
101-7321 Printing and Binding 250 - 255 263 - - - - - - - - - - 101-7323 Books/Periodicals - - - - - - - - - - - - - -
101-7324 Dues and Subscriptions 12,000 13,743 16,000 16,480 - - - - 3,090 1,331 500 - - - 101-7325 EBRCSA System Subscription 12,500 12,648 15,000 15,450 - - - - - - - - - - 101-7331 Rentals/Leases 33,525 2,883 3,000 3,090 - - - - - - - - - - 101-7344 Vehicles: Gas, Oil & Supplies 41,200 27,255 31,000 31,930 515 161 541 557 - - - 3,090 817 2,500 101-7389 Misc. Expense - - - - - - - - - - - - - -
101-7241 Auto Allowance/Mileage 4,944 - - - - - - - - - - - - - 101-7242 Uniform Allowance 12,360 11,400 12,000 12,360 - - - - - - - - - - 101-7301 Recruitment/Pre-employment 5,000 2,654 5,000 5,150 - - - - - - - - - - 101-7351 Insurance Premiums - - - - - - - - - - - - - - 101-7362 City Promotional Activity - - - - - - - - - - - - - - 101-7380 Recording Fees - - - - - - - - - - - - - -
101-7381 Property Tax Admin. Costs - - - - - - - - - - - - - - - 101-7382 Election Services - - - - - - - - - - - - - - - 101-7384 Legal Notices - - - - - - - - - - - - - -
101-7420 Merchant Fees - - - - - - - - - - - - - -
101-7427 CAL ID 18,471 18,412 20,000 20,600 - - - - - - - - - - 101-7429 Animal/Pest Control Services 127,414 58,237 130,000 133,900 1,854 1,214 1,910 1,967 - - - 1,030 779 1,061 101-7433 Integrated Justice System 11,000 8,770 9,000 9,270 - - - - - - - - - - 101-7486 CERF Charges 86,500 86,500 - - - - -
101-7363 Business Meeting Expense 200 - - - - - - - - - - - - - 101-7364 Employee Recognition 200 630 300 309 - - - - - - - - - - 101-7371 Travel - 772 6,500 6,695 - - - - - - - - - -
101-7372 Conferences/Meetings - - - - - - - - - - - - - 101-7373 Education & Training 10,730 7,336 6,300 6,489 - - - - - - - - - - 101-7332 Telecommunications 10,000 7,034 9,000 9,270 2,781 9,374 12,000 12,360 - - - - - - 101-7335 Gas & Electricity - - - - 66,950 56,891 72,000 74,160 - - - 3,090 2,824 3,000 101-7338 Water Services - - - - 2,487 1,864 2,500 2,575 - - - 103,000 81,673 90,000 101-7408 Crossing guard services 64,217 26,772 61,835 63,690 - - - - - - - - - - 101-7410 Professional Engineering Services - - - - - - - - 155,736 137,706 - - - - 101-7411 Legal Services Retainer 13,148 746 13,411 13,813 - - - - 8,126 3,412 8,289 - - - 101-7413 Legal Services - 8,261 - - - - - - - - - - - - 101-7414 Audit & Financial Reporting Services - - - - - - - - - - - - - - 101-7415 Computer/IT Services - - - - - - - - - - - - - - 101-7417 Janitorial Service 3,500 2,025 3,605 10,000 24,720 19,478 25,462 26,225 - - - 13,390 10,513 15,000 101-7419 Other Professional Services 14,850 36,719 8,500 8,755 - - - - - - - - - - 101-7424 Dispatch Services 356,265 439,567 399,214 419,175 - - - - - - - - - - 101-7425 Crime Lab 14,000 5,277 15,000 15,000 - - - - - - - - - - 101-7435 Contract Seasonal Labor - - 2,060 2,090 - - - - - 11,330 7,381 12,000 101-7440 Tree Trimming Services - - 3,090 - - - - - 13,390 10,044 10,750 Total Service and Supplies 908,274 806,510 807,226 130,671 140,068 114,912 118,359 166,952 142,449 8,789 168,405 124,732 142,311 Police (06) Library (07) Egineering (08) Parks and Recreation (09) 5/29/2025

199
2025-26 2026-27
Final Budget YTD
(4/30/2025)
Proposed
Budget
Anticipated
Budget
PROJECTED BEGINNING FUND BALANCE 424,342 514,574 411,689

REVENUES
210-4604 LMD Special Tax Rate # 1,320,856 1,254,806 1,373,690 714,319 210-5601 Interest 0 7,000 - 7,280 7,571
Net Investment Gain (Loss)
Other
Total Revenue 1,327,856 1,254,806 1,380,970 721,890

EXPENDITURES
210-7111 Regular Salaries 265,021 327,678 545,012 317,415 210-7113 Overtime 2,500 289 1,000 582
210-7218 Long/Short Term Disability Insurance 2,618 1,716 5,013 2,919 210-7220 PERS Retirement-Normal Cost 24,309 18,649 50,049 29,149 210-7221 PERS Retirement - Unfunded Liability 43,406 49,586 - 210-7231 Workers' Compensation 11,928 12,839 25,463 14,830 210-7233 FICA Taxes 4,051 4,763 7,903 4,603
210-7246 Benefit Insurance 55,565 39,428 79,293 46,180
210-7301 Recruitment/Pre-employment 258 - -
210-7306 Trail Fixture Repairs/Replacement 25,750 182 10,000 10,000 210-7307 Irrigation Supplies and Materials 10,000 8,909 9,000 9,000 210-7308 Weed Abatement Supplies and Materi 10,000 3,027 5,000 5,000 210-7309 Plant Nutrition Supplies and Materials 10,000 1,153 5,000 5,000 210-7311 General Supplies 4,120 4,456 4,500 4,500
210-7316 Landscape Replacement Plants (Shru 15,000 116 5,000 5,000 210-7326 Pavement Repair Supplies 109
210-7335 Gas & Electric Services 10,000 27,472 22,500 22,950 210-7338 Water Services 206,000 211,125 210,000 214,200 210-7340 Traffic Safety Supplies 1,000 47 1,000 1,000
210-7341 Buildings/Grounds Maintenance 10,000 7,750 10,000 10,200 210-7342 Machinery/Equipment Maintenance 10,000 21,857 17,500 17,500 210-7343 Vehicle Maintenance 25,000 21,110 10,000 10,200 210-7344 Vehicle Gas, Oil, and Supplies 20,000 10,138 15,200 15,504 210-7381 Property Tax Admin. Costs 4,635 3,565 4,728 4,822 210-7419 Other Professional Services 10,000 6,024 5,400 5,400 210-7429 Animal/Pest Control Services 30,000 24,630 30,600 31,212 210-7435 Contract Seasonal Labor 160,000 110,727 160,000 160,000 210-7440 Tree Trimming Services 162,074 78,384 90,000 90,000 210-7445 Weed Abatement Services 115,000 64,404 105,000 105,000 210-7486 CERF Charges/Depreciation 30,900 30,900 - 32,148 210-7520 Project Program Costs - - -
210-7615 CCC Property Tax 3,605 3,369 3,677 3,751
Total Expenditures 1,282,740 1,094,403 1,437,837 1,178,064

OTHER FINANCING SOURCES
Transfers From General Fund (To) - - -
Transfers From SRF To GF 45,116 45,116 46,018 46,939
Other
Total Other Financing Sources (45,116) (45,116) (46,018) (46,939) NET CHANGE IN FUND BALANCES 90,232 205,519 (102,885) (409,236) ENDING FUND BALANCES 514,574 629,861 411,689 2,454
2024-25
City of Clayton
FY 2025-26 PRELIMINARY
210 - Landscape Maintenance District Fund
5/29/2025

200
City of Clayton
FY 2025-26 PRELIMINARY BUDGET
2025-26 % 2026-27 % 2025-26 % 2026-27 % 2025-26 % 2026-27 % Final Budget YTD Proposed Increase Anticipated Increase Final Budget YTD Proposed Increase Anticipated Increase Final Budget YTD Proposed Increase Anticipated Increase PROJECTED BEGINNING FUND BALANCE 07/01/2024 340,288 317,484 411,346 652,752 463,396 519,310 997,218 861,874 608,693

REVENUES
52XX Program Revenue 400,660 317,829 416,686 4% 429,187 3% 287,000 249,143 295,610 3% 304,478 3% 300,000 810,129 309,000 3% 318,270 3% 5601 Interest - #DIV/0! #DIV/0! 8,500 - 8,755 3% 9,018 3% Total Revenue 400,660 317,829 416,686 429,187 295,500 249,143 304,365 313,496 300,000 810,129 309,000 318,270

EXPENDITURES
7111 Regular Salaries 13,816 27,690 47,856 246% 49,292 3% - - 76,151 #DIV/0! - -100% - - - #DIV/0! - #DIV/0! 7112 Temporary Salaries 515 - - -100% - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7218 Long/Short Term Disability Insurance 131 111 440 236% 453 3% - - 654 #DIV/0! - -100% - - - #DIV/0! - #DIV/0! 7220 PERS Retirement-Normal Cost 1,180 983 19,472 1550% 20,056 3% - - 8,652 #DIV/0! - -100% - - - #DIV/0! - #DIV/0! 7221 PERS Retirement - Unfunded Liability 2,170 2,479 -100% - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7231 Workers' Compensation 630 678 2,236 255% 2,303 3% - - 3,533 #DIV/0! - -100% - - - #DIV/0! - #DIV/0! 7233 FICA Taxes 203 401 694 242% 715 3% - - 1,138 #DIV/0! - -100% - - - #DIV/0! - #DIV/0! 7242 Uniform Allowance - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7246 Benefit Insurance 2,779 2,167 6,962 151% 7,171 3% - - 18,323 #DIV/0! - -100% - - - #DIV/0! - #DIV/0! 7311 General Supplies 1,030 64 1,030 0% 1,061 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7321 Printing and Binding - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7324 Dues and Subscriptions - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - 1,710 1,761 #DIV/0! 1,814 3% 7326 Pavement Repair Supplies 5,150 657 5,305 3% 5,464 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7327 Arterial Street Light Supplies 1,030 - 1,061 3% 1,093 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7331 Rentals/Leases - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7332 Telecommunications - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7335 Gas & Electricity 51,500 37,546 53,045 3% 54,636 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7338 Water Service - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7340 Traffic Safety Supplies 10,300 2,455 10,609 3% 10,927 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7341 Building/Grounds Maintenance - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7342 Machinery/Equipment Maintenance 515 - 530 3% 546 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7343 Vehicle Maintenance 1,030 955 1,061 3% 1,093 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7344 Vehicles: Gas, Oil & Supplies 1,030 620 1,061 3% 1,093 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7349 Traffic Signal Maintenance 41,200 24,484 42,436 3% 43,709 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7350 Pavement Repairs/Maintenance 77,250 16,346 79,568 3% 81,955 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7360 Advertising & Promotion - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7381 Property Tax Admin. Costs 412 348 424 3% 437 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7384 Legal Notices - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7385 TRANSPAC Fees - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - 33,637 36,903 #DIV/0! 38,010 3% 7412 Engineering/Inspection Service - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7415 Computer/IT Support - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7417 Janitorial Services - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7419 Other Professional Services 41,200 - 42,436 3% 43,709 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7429 Animal/Pest Control Services - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7435 Contract Seasonal Labor - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7440 Tree Trimming Services - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7445 Weed Abatement Services - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7450 Street Light Maintenance 5,150 - 5,305 3% 5,464 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7484 Capital Outlay - Structures & Improvement - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7485 Capital Outlay - Equipment & Machinery - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7486 CERF Charges 4,635 4,635 4,774 3% 4,917 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7520 Project Costs 151,000 - 31,000 -79% 186,000 500% 484,856 - 140,000 -71% 710,000 407% 429,579 - 517,579 20% 591,000 14% 7611 Principal (RDA Successor Agency) - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7612 Interest - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7615 CCC Property Tax - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! Total Expenditures 413,856 122,621 357,304 522,093 484,856 248,451 710,268 429,579 35,347 556,243 630,824

OTHER FINANCING SOURCES
Transfers From Gax Tax to Streetlight - 24,583 22,371 - - - Transfers From SRF Fund To GF 9,608 9,608 9,896 10,193 - - - 5,765 5,765 5,938 3% 6,116 3% Total Other Financing Sources (9,608) (9,608) 34,479 32,564 - - - (5,765) (5,765) (5,938) (6,116) NET CHANGE IN FUND BALANCES (22,804) 185,600 93,862 (60,342) (189,356) 55,914 (396,772) (135,344) (253,181) (318,670) ENDING FUND BALANCES 317,484 411,346 351,004 463,396 519,310 122,538 861,874 608,693 290,023 2024-25 2024-25
Special Revenue Funds - Gas Tax 202 - Gas Tax RMRA 220 - Measure J 2024-25
201 - Gax Tax HUTA
5/29/2025

201
City of Clayton
FY 2025-26 PRELIMINARY BUDGET
Special Revenue Funds - GHAD
2025-26 % 2026-27 % 2025-26 % 2026-27 %
Final Budget YTD Proposed Increase Anticipated Increase Final Budget YTD Proposed Increase Anticipated Increase PROJECTED BEGINNING FUND BALANCE (10,163) (10,695) 10,394 54,014 - -

REVENUES
4100 Program Revenue 103,471 48,393 50,390 -51% 51,902 3% - - #DIV/0! - #DIV/0! 5601 Interest 1,000 - -100% - #DIV/0!
5801 Sale of Assets
Total Revenue 103,471 48,393 50,390 51,902 1,000 - -

EXPENDITURES
7314 Postage 1,000 - 1,000 0% 1,050 5% - - - #DIV/0! - #DIV/0! 7381 Property Tax Admin. Costs 700 1,043 700 0% 750 7% - - - #DIV/0! - #DIV/0! 7412 Engineering/Inspection Service 30,000 18,000 -40% 19,000 6% - - - #DIV/0! - #DIV/0! 7413 Special Legal Service 4,000 5,096 500 -88% 500 0% - - - #DIV/0! - #DIV/0! 7419 Other Professional Services 20,000 60,127 - -100% - #DIV/0! - - - #DIV/0! - #DIV/0! 7520 Project Costs 39,467 2,974 - -100% - #DIV/0! - - - #DIV/0! - #DIV/0! Total Expenditures 95,167 69,240 20,200 21,300 -

OTHER FINANCING SOURCES
Transfers From General Fund (To) - - - - #DIV/0! - #DIV/0! 8101 Transfers From SRF Fund To GF 8,836 8,836 9,101 3% 9,374 3% - - - #DIV/0! - #DIV/0! Other - 55,014 - - -100% - #DIV/0!
Total Other Financing Sources (8,836) (8,836) (9,101) (9,374) (55,014) - - NET CHANGE IN FUND BALANCES (532) (29,683) 21,089 21,228 (54,014) - -100% - #DIV/0! ENDING FUND BALANCES (10,695) 10,394 31,622 - - -
212 - Oakhurst GHAD Assessment 213 - Presley Settlement 2024-25 2024-25
5/29/2025

202
City of Clayton
FY 2025-26 PRELIMINARY BUDGET
Special Revenue Funds
2025-26 % 2026-27 % 2025-26 % 2026-27 %
Final Budget YTD Proposed Increase Anticipated Increase Final Budget YTD Proposed Increase Anticipated Increase PROJECTED BEGINNING FUND BALANCE 1,522,739 1,180,739 1,606,752 778,300 745,000 289,654

REVENUES
4100 Program Revenue - - 717,173 #DIV/0! - -100% 52,300 140,369 13,049 -75% 145,292 1013% 5601 Interest 28,000 - 28,840 3% 29,705 3% 3,500 0% 3,605 3% 3,713 3% 5801 Sale of Assets - - - - -
Total Revenue 28,000 - 746,013 29,705 55,800 140,369 16,654 149,005

EXPENDITURES
7485 Capital Outlay - Equipment & Machine - - #DIV/0! - #DIV/0! 89,100 85,759 242,000 172% 90,000 -63% 7520 Project Costs - 2,359 - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7551 Project Costs - Planning/Design - 227,841 - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7552 Project Costs - Construction/Execution 370,000 709,083 320,000 -14% 884,000 176% - - 230,000 #DIV/0! -100% 7554 Project Costs - Close-out/Punch List 0 36,914 - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! Total Expenditures 370,000 976,197 320,000 884,000 89,100 85,759 472,000 90,000 NET CHANGE IN FUND BALANCES (342,000) (976,197) 426,013 (854,295) (33,300) 54,610 (455,346) 59,005 ENDING FUND BALANCES 1,180,739 (976,197) 1,606,752 752,457 745,000 54,610 289,654 348,659 303 - Capital Improvement 502 - Capital Equipment and Replacement 2024-25 2024-25
5/29/2025

203
City of Clayton
FY 2025-26 PRELIMINARY BUDGET
Special Revenue Funds - Assessment Districts
2025-26 % 2026-27 % 2025-26 % 2026-27 %
Final Budget YTD Proposed Increase Anticipated Increase Final Budget YTD Proposed Increase Anticipated Increase PROJECTED BEGINNING FUND BALANCE 423,282 400,237 427,047 (16,956) (95,468) (95,468)

REVENUES
5602 Park use fee 430
4100 Program Revenue 165,896 149,733 170,873 3% 175,999 3% 126,122 119,816 129,906 3% 133,803 3% 5601 Interest
Total Revenue 165,896 150,163 170,873 175,999 126,122 119,816 129,906 133,803

EXPENDITURES
7111 Regular Salaries 32,237 8,604 12,201 -62% 12,567 3% - 980 - #DIV/0! - #DIV/0! 7112 Temporary Salaries - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7113 Overtime - 2,950 #DIV/0! - #DIV/0! - 470 - #DIV/0! - #DIV/0! 7130 Concert Performer - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7218 Long/Short Term Disability Insurance 305 38 411 35% 423 3% - - - #DIV/0! - #DIV/0! 7220 PERS Retirement-Normal Cost 2,753 402 4,964 80% 5,113 3% - - - #DIV/0! - #DIV/0! 7221 PERS Retirement - Unfunded Liability 5,064 5,785 -100% - #DIV/0! - - - #DIV/0! - #DIV/0! 7231 Workers' Compensation 1,471 1,583 570 -61% 587 3% - - - #DIV/0! - #DIV/0! 7233 FICA Taxes 473 125 177 -63% 182 3% - - - #DIV/0! - #DIV/0! 7246 Benefit Insurance 6,484 852 1,775 -73% 1,828 3% - - - #DIV/0! - #DIV/0! 7311 General Supplies 2,884 392 500 -83% 515 3% - - - #DIV/0! - #DIV/0! 7314 Postage - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7321 Printing and Binding - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7324 Dues and Subscriptions - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7326 Pavement Repair Supplies - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7327 Arterial Street Light Supplies - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7331 Rentals/Leases 3,090 - - -100% - #DIV/0! - - - #DIV/0! - #DIV/0! 7332 Telecommunications 2,060 2,146 2,122 3% 2,185 3% - - - #DIV/0! - #DIV/0! 7335 Gas & Electricity 1,854 1,850 1,910 3% 1,967 3% 150,000 70,765 120,000 -20% 120,000 0% 7338 Water Service 20,600 24,305 21,218 3% 21,855 3% - - - #DIV/0! - #DIV/0! 7341 Building/Grounds Maintenance 10,300 4,868 10,000 -3% 10,300 3% - - - #DIV/0! - #DIV/0! 7342 Machinery/Equipment Maintenance 515 - 530 3% 546 3% - - - #DIV/0! - #DIV/0! 7343 Vehicle Maintenance 1,030 450 1,061 3% 1,093 3% - - - #DIV/0! - #DIV/0! 7344 Vehicles: Gas, Oil & Supplies 15,450 221 5,000 -68% 5,150 3% - - - #DIV/0! - #DIV/0! 7381 Property Tax Admin. Costs 4,120 3,571 4,244 3% 4,371 3% 6,500 3,696 7,000 8% 7,250 4% 7409 Street Sweeping - - - #DIV/0! - #DIV/0! - - #DIV/0! #DIV/0! 7412 Engineering/Inspection Service - - - #DIV/0! - #DIV/0! 5,000 4,569 5,500 10% 6,000 9% 7413 Special Legal Service - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7415 Computer/IT Support - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7417 Janitorial Services 10,300 11,006 12,000 17% 12,360 3% - - - #DIV/0! - #DIV/0! 7419 Other Professional Services 10,300 5,379 6,000 -42% 6,180 3% - - - #DIV/0! - #DIV/0! 7420 Administrative Costs - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7429 Animal/Pest Control Services 773 - 796 3% 820 3% - - - #DIV/0! - #DIV/0! 7435 Contract Seasonal Labor 12,875 12,645 13,261 3% 13,659 3% - - - #DIV/0! - #DIV/0! 7440 Tree Trimming Services 15,450 - 15,914 3% 16,391 3% - - - #DIV/0! - #DIV/0! 7445 Weed Abatement Services - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7450 Street Light Maintenance - - - #DIV/0! - #DIV/0! 15,000 3,799 7,500 -50% 8,000 7% 7481 State Regional Annual Discharge Fee - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7484 Capital Outlay - Structures & Improvem 15,450 - 15,914 3% 16,391 3% - - - #DIV/0! - #DIV/0! 7485 Capital Outlay - Equipment & Machine - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7486 CERF Charges 3,090 3,090 3,183 3% 3,278 3% - - - #DIV/0! - #DIV/0! 7615 CCC Property Tax 618 - 637 3% 656 3% - - - #DIV/0! - #DIV/0! 8101 Transfer to General Fund 9,395 9,395 9,677 0 9,967 0 14,067 14,067 - -100% - #DIV/0! Total Expenditures 188,941 99,657 144,063 148,385 190,567 98,346 140,000 141,250

OTHER FINANCING SOURCES
Transfers From Fund 201 to Fund - - - 36,476 24,583 22,371 Transfers From Fund 214 To GF - - - (14,067) (14,489) (14,924) Other - - - -
Total Other Financing Sources 0 0 0 (14,067) 10,094 7,447 NET CHANGE IN FUND BALANCES (23,045) 26,810 27,614 (78,512) (0) (0) ENDING FUND BALANCES 400,237 427,047 454,661 (95,468) (95,468) (95,469) 211 - Grove Park District 214 - Neighborhood Street Lighting District 2024-25 2024-25
5/29/2025

204
City of Clayton
FY 2025-26 PRELIMINARY BUDGET
Special Revenue Funds - Assessment Districts
2025-26 % 2026-27 % 2025-26 % 2026-27 %
Final Budget YTD Proposed Increase Anticipated Increase Final Budget YTD Proposed Increase Anticipated Increase PROJECTED BEGINNING FUND BALANCE 51,896 (7,197) (22,595) 345,132 383,792 435,972

REVENUES
4100 Program Revenue 175,474 82,187 180,738 3% 186,160 3% 97,460 92,587 100,384 3% 103,395 3% 5601 Interest 3,500 0 3,605 3% 3,713 3%
5324 Street Sweeping fees 62,608
Total Revenue 175,474 144,795 180,738 186,160 100,960 92,587 103,989 107,108

EXPENDITURES
7111 Regular Salaries 32,237 14,744 28,578 -11% 29,435 3% - - - #DIV/0! - #DIV/0! 7112 Temporary Salaries - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7113 Overtime - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7130 Concert Performer - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7218 Long/Short Term Disability Insurance 305 98 263 -14% 271 3% - - - #DIV/0! - #DIV/0! 7220 PERS Retirement-Normal Cost 2,753 854 11,628 322% 11,977 3% - - - #DIV/0! - #DIV/0! 7221 PERS Retirement - Unfunded Liability 5,064 5,785 6,147 21% 6,332 3% - - - #DIV/0! - #DIV/0! 7231 Workers' Compensation 1,471 1,583 1,335 -9% 1,375 3% - - - #DIV/0! - #DIV/0! 7233 FICA Taxes 473 216 414 -12% 426 3% - - - #DIV/0! - #DIV/0! 7242 Uniform Allowance - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7246 Benefit Insurance 6,484 1,888 4,158 -36% 4,283 3% - - - #DIV/0! - #DIV/0! 7311 General Supplies 1,030 - 1,061 3% 1,093 3% - - - #DIV/0! - #DIV/0! 7314 Postage - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7321 Printing and Binding - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7324 Dues and Subscriptions - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7326 Pavement Repair Supplies - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7327 Arterial Street Light Supplies - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7331 Rentals/Leases - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7332 Telecommunications - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7335 Gas & Electricity - - - #DIV/0! - #DIV/0! 800 41 824 3% 849 3% 7338 Water Service - - - #DIV/0! - #DIV/0! 7,500 6,335 7,725 3% 7,957 3% 7340 Traffic Safety Supplies - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7341 Building/Grounds Maintenance 2,060 2,735 2,122 3% 2,185 3% - - - #DIV/0! - #DIV/0! 7342 Machinery/Equipment Maintenance - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7343 Vehicle Maintenance 1,030 822 1,061 3% 1,093 3% - - - #DIV/0! - #DIV/0! 7344 Vehicles: Gas, Oil & Supplies 1,030 544 1,061 3% 1,093 3% - - - #DIV/0! - #DIV/0! 7349 Traffic Signal Maintenance - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7350 Pavement Repairs/Maintenance - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7351 Liability Insurance - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7352 Insurance Claim Deductables - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7360 Advertising & Promotion - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7381 Property Tax Admin. Costs - - - #DIV/0! - #DIV/0! 500 257 515 3% 530 3% 7384 Legal Notices - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7385 TRANSPAC Fees - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7389 Misc. Expense - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7409 Street Sweeping 61,800 42,525 63,654 3% 65,564 3% - - - #DIV/0! - #DIV/0! 7412 Engineering/Inspection Service 20,600 20,587 - -100% - #DIV/0! 2,500 - 2,575 3% 2,652 3% 7413 Special Legal Service - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7415 Computer/IT Support - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7417 Janitorial Services - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7419 Other Professional Services 25,750 - - -100% - #DIV/0! 27,000 19,970 27,810 3% 28,644 3% 7420 Administrative Costs - - #DIV/0! - #DIV/0! 12,000 12,841 - -100% - #DIV/0! 7429 Animal/Pest Control Services - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7435 Contract Seasonal Labor 6,180 11,848 6,365 3% 6,556 3% - - - #DIV/0! - #DIV/0! 7440 Tree Trimming Services - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7445 Weed Abatement Services - - - #DIV/0! - #DIV/0! 12,000 - 12,360 3% 12,731 3% 7450 Street Light Maintenance - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7481 State Regional Annual Discharge Fee 15,450 14,865 15,914 3% 16,391 3% - - - #DIV/0! - #DIV/0! 7484 Capital Outlay - Structures & Improve - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7485 Capital Outlay - Equipment & Machin - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7486 CERF Charges 4,944 4,944 5,092 3% 5,245 3% - - - #DIV/0! - #DIV/0! 7520 Project Costs 515 - 530 3% 546 3% - - - #DIV/0! - #DIV/0! Total Expenditures 189,176 124,038 149,384 153,865 62,300 39,443 51,809 53,363

OTHER FINANCING SOURCES
Transfers From Fund 201 to Fund - - #DIV/0! - #DIV/0! - - - - - - Transfers From Fund 216 To GF (45,391) (45,391) (46,753) 3% (48,155) 3% - - - - - - Other -
Total Other Financing Sources (45,391) (45,391) (46,753) (48,155) 0 0 0 NET CHANGE IN FUND BALANCES (59,093) (24,634) (15,398) (15,860) 38,660 52,180 53,745 `
ENDING FUND BALANCES (7,197) (22,595) (38,455) 383,792 435,972 489,717 216 - Stormwater Assessment 231 - Diablo Estates Assessment District 2024-25 2024-25
5/29/2025

205
City of Clayton
FY 2025-26 PRELIMINARY BUDGET
2025-26 % 2026-27 % 2025-26 % 2026-27 %
Final Budget YTD Proposed Increase Anticipated Increase Final Budget YTD Proposed Increase Anticipated Increase PROJECTED BEGINNING FUND BALANCE 487,755 496,305 505,112 22,115 22,115 0

REVENUES
4108 RPTTF 126,256 126,400
4100 Program Revenue - - - - - -
5601 Interest 8,550 8,807 9,071 - - -
5801 Sale of Assets
Total Revenue 8,550 8,807 9,071 0 0 0

EXPENDITURES
7485 Capital Outlay - Equipment & Machine - - - - - -
7486 CERF Charges - - - - - -
7520 Project Costs - - - - - -
7551 Project Costs - Planning/Design - - - - - -
7552 Project Costs - Construction/Execution - - - - - - 7611 Principal (RDA Successor Agency) - - - - - -
7612 Interest - - - - - -
7613 Paying Agent Fee - - - - - -
7615 CCC Property Tax - - - - - -
8101 Transfer to General Fund - - - - - -
Total Expenditures 0 0 0 0 0 0

OTHER FINANCING SOURCES
Transfers From General Fund (To) - - - -
Transfers From 616 Fund To 101 - - - - (22,115)
Other - - - -
Total Other Financing Sources - - - (22,115)
NET CHANGE IN FUND BALANCES 8,550 8,807 9,071 - (22,115) - ENDING FUND BALANCES 496,305 505,112 514,182 22,115 - - 304 - Development Impact Fees 616 - Successor Housing
2024-25 2024-25
Development Impact and Successor Agency Funds
5/29/2025

206
City of Clayton
FY 2025-26 PRELIMINARY BUDGET
2025-26 % 2026-27 % 2025-26 % 2026-27 % 2025-26 % 2026-27 % Final Budget YTD Projection Increase Projection Increase Final Budget YTD Projection Increase Projection Increase Final Budget YTD Projection Increase Projection Increase 204,218 554,151 560,701 783,718 722,888 656,030

REVENUES
4100 Program Revenue 1,405,603 612,209 150,000 -89% 151,000 16,000 16,063 16,706 4% 17,374 4% 288,576 37,954 50,000 -83% 50,000 0% 5328 CERF Charges to Departments
5601 Interest -
5801 Sale of Assets
Other 16,063 30,226
Total Revenue 1,405,603 612,209 150,000 151,000 16,000 16,063 68,180 50,000

EXPENDITURES
7111 Regular Salaries 96,093 85,260 109,856 14% 115,349 5% 9,163 3,654 3,978 -57% 4,137 4% - 1,065 - #DIV/0! - #DIV/0! 7113 Overtime - #DIV/0! - #DIV/0! 1,030 1,000 -3% 1,040 4% - - #DIV/0! - #DIV/0! 7130 Concert Performer - #DIV/0! - #DIV/0! #DIV/0! - #DIV/0! 45,217 45,217 0% 47,026 4% 7218 Long/Short Term Disability Insurance - 1,029 #DIV/0! 1,080 5% 87 6 37 -57% 38 4% - #DIV/0! - #DIV/0! 7220 PERS Retirement-Normal Cost 12,938 15,429 #DIV/0! 16,200 5% 783 63 1,618 107% 1,683 4% - #DIV/0! - #DIV/0! 7221 PERS Retirement - Unfunded Liability 10,203 #DIV/0! - #DIV/0! 1,439 1,635 -100% - #DIV/0! - #DIV/0! - #DIV/0! 7231 Workers' Compensation 4,444 5,132 #DIV/0! 5,389 5% 418 186 -56% 193 4% - #DIV/0! - #DIV/0! 7233 FICA Taxes 1,272 1,593 #DIV/0! 1,673 5% 134 132 58 -57% 60 4% - #DIV/0! - #DIV/0! 7242 Uniform Allowance 1,200 1,200 #DIV/0! 1,260 5% #DIV/0! - #DIV/0! - #DIV/0! - #DIV/0! 7246 Benefit Insurance - 9,211 #DIV/0! 9,672 5% 1,843 135 579 -69% 602 4% - #DIV/0! - #DIV/0! 7311 General Supplies 27,100 #DIV/0! #DIV/0! 206 84 100 -51% 104 4% 36 - #DIV/0! - #DIV/0! 7321 Printing and Binding - #DIV/0! #DIV/0! #DIV/0! - #DIV/0! 3,878 205 3,878 0% 4,033 4% 7324 Dues and Subscriptions 31,099 #DIV/0! #DIV/0! #DIV/0! - #DIV/0! - #DIV/0! - #DIV/0! 7327 Arterial Street Light Supplies - #DIV/0! #DIV/0! #DIV/0! - #DIV/0! - 960 #DIV/0! 998 4% 7331 Rentals/Leases 33,525 #DIV/0! #DIV/0! #DIV/0! - #DIV/0! - #DIV/0! - #DIV/0! 7332 Telecommunications 9,201 #DIV/0! #DIV/0! 1,133 3,483 3,500 209% 3,640 4% - #DIV/0! - #DIV/0! 7335 Gas & Electricity #DIV/0! #DIV/0! 3,090 4,075 4,100 33% 4,264 4% 670 #DIV/0! 697 4% 7338 Water Service #DIV/0! #DIV/0! 5,180 12,890 14,000 170% 14,560 4% 7,210 #DIV/0! 7,498 4% 7341 Building/Grounds Maintenance #DIV/0! #DIV/0! 6,180 3,307 3,500 -43% 3,640 4% - #DIV/0! - #DIV/0! 7343 Vehicle Maintenance #DIV/0! #DIV/0! 412 69 100 -76% 104 4% - #DIV/0! - #DIV/0! 7344 Vehicles: Gas, Oil & Supplies #DIV/0! #DIV/0! 309 36 100 -68% 104 4% - #DIV/0! - #DIV/0! 7346 HVAC Mtn&Repairs #DIV/0! #DIV/0! 1,545 2,325 2,500 62% 2,600 4% #DIV/0! - #DIV/0! 7360 Advertising & Promotion - #DIV/0! #DIV/0! #DIV/0! - #DIV/0! 670 670 0% 697 4% 7365 CC Volunteer Recognition #DIV/0! #DIV/0! #DIV/0! - #DIV/0! 6,160 #DIV/0! - #DIV/0! 7366 Licensing #DIV/0! #DIV/0! #DIV/0! - #DIV/0! 445 #DIV/0! - #DIV/0! 7381 Property Tax Admin. Costs #DIV/0! #DIV/0! #DIV/0! - #DIV/0! 806 997 1,115 38% 1,160 4% 7384 Legal Notices - #DIV/0! #DIV/0! #DIV/0! - #DIV/0! 103 #DIV/0! 107 4% 7390 Depreciation Expense - #DIV/0! #DIV/0! 38,625 28,872 -25% 28,872 0% - #DIV/0! - #DIV/0! 7411 Legal Services Retainer #DIV/0! #DIV/0! #DIV/0! - #DIV/0! 402 #DIV/0! - #DIV/0! 7412 Engineering/Inspection Service - #DIV/0! #DIV/0! #DIV/0! - #DIV/0! 531 2,380 1,046 97% 1,088 4% 7415 Computer/IT Support 26,437 #DIV/0! #DIV/0! #DIV/0! - #DIV/0! - #DIV/0! - #DIV/0! 7417 Janitorial Services #DIV/0! #DIV/0! 2,678 85 100 -96% 104 4% - #DIV/0! - #DIV/0! 7419 Other Professional Services 4,655 #DIV/0! #DIV/0! #DIV/0! - #DIV/0! 6,564 43,775 #DIV/0! 45,526 4% 7420 Administrative Costs #DIV/0! #DIV/0! #DIV/0! - #DIV/0! 204,191 15,450 #DIV/0! 16,068 4% 7429 Animal/Pest Control Services #DIV/0! #DIV/0! 1,545 1,419 1,500 -3% 1,560 4% - #DIV/0! - #DIV/0! 7435 Contract Seasonal Labor #DIV/0! #DIV/0! 1,030 1,030 0% 1,071 4% - #DIV/0! - #DIV/0! 7445 Weed Abatement Services - #DIV/0! #DIV/0! #DIV/0! - #DIV/0! 11,330 #DIV/0! 11,783 4% 7520 Project Costs 5,546 #DIV/0! #DIV/0! #DIV/0! - #DIV/0! 332,168 - #DIV/0! - #DIV/0! 7611 Principal (RDA Successor Agency) - #DIV/0! #DIV/0! #DIV/0! - #DIV/0! 20,723 10,000 20,723 0% 21,552 4% 7612 Interest - #DIV/0! #DIV/0! #DIV/0! - #DIV/0! 8,537 10,911 8,537 0% 8,878 4% 7613 Paying Agent Fee - #DIV/0! #DIV/0! - 2,898 - #DIV/0! - #DIV/0! 7615 CCC Property Tax 603 - #DIV/0! - #DIV/0!
Total Expenditures 252,881 143,450 150,623 76,830 33,397 66,858 68,377 579,026 160,684

OTHER FINANCING SOURCES
Transfers From General Fund (To)
Transfers From SRF Fund To GF 9,395 0 0 0 0 0
Other
Total Other Financing Sources 9,395 0 0 0 0 0 0 0 0
NET CHANGE IN FUND BALANCES 349,933 6,550 378 (60,830) (17,334) (66,858) (68,377) (510,846) (110,684) 0 ENDING FUND BALANCES 554,151 560,701 561,079 722,888 766,384 656,030 587,653 Special Revenue Funds

PROJECTED BEGINNING FUND BALANCE
07/01/2024
230 - Grants 702 - Endeavor Hall 217, 218, 222, 223, 233, 240, 450, 615 - Other Funds 2024-25 2024-25 2024-25
5/29/2025

207
5/16/2025 1
City of Clayton
Budget Inquiry Log for
Fiscal Years 2024-25, 2025-26 & 2026-27
Based on Preliminary Budget Presented at the City Council Budget Workshop on May 5, 2025
Original Question/Comment Response
Q1: Is this Preliminary Budget for Fiscal Years
2025-26 and 2026-27 deficit spending?
A1: Yes, it is, but we have reserve funds to
balance the budget. Reserves are available once
and then unavailable after that. A structurally
balanced budget uses ongoing revenues for
ongoing expenses and one-time sources (e.g.,
reserves) for one time uses
Q2: What are the results of the water analysis? A2: The water analysis has not been initiated at this time. It will await the arrival of the new
Public Works Director/City Engineer.

Q3: How have utility bills been budgeted? A3: We based the utility bill budget on the current year’s actual costs and adjusted to
account for anticipated rate increases.

Q4: When can we expect our first statement of
investment revenue from UBS under the new
investment agreement?
A4: That statement arrived and was posted on
the City’s website on May 9, 2025.

Q5: When are we planning on implementing an
update to the Master Fee Schedule?
A5: Work has begun. Staff anticipate bringing an
updated Master Fee Schedule to the June Budget
and Audit Committee and then to the City Council
Meeting on June 17, 2025.

Q6: What FY2025-26 savings are associated with
the transition from contracted engineering
services to the new Public Works Director/City
Engineer?
A6: Contractor to staff transition funding has
been budgeted in FY2025-26. The budget for the
transition and ongoing salary and benefits are
largely in the special assessment budgets where
most of the work is done.

Q7: Is the new Public Works Director/City
Engineer position accounted for in both FY2025-
26 and Fy2026-27?
A7: Yes.

Q8: Will the job description for the Public Works
Director/City Engineer include technical
proficiency in maintenance software (e.g., 311)?
A8: Staff will add proficiency in maintenance
management software as well as the role of
General Manager of the Geological Hazard
Abatement District (GHAD).

Q9: Will the Public Works Director/City Engineer
carry out and planning functions?
A9: No.

Q10: Will the Public Works Director/City Engineer
address general maintenance needs for the city?
A10: Yes. Various types of maintenance are
mentioned throughout the job description.
208
5/16/2025 2
Q11: At the May 6, 2025 City Council Budget
Workshop, why was there a $347, 921 difference
in the General Fund Expenditure budget between
the FY2024-25 Final Budget and expenditures
presented Year to Date?
A11: The data presented on May 6, 2025 was
dynamic, real-time data to show where we are,
not necessarily where we will end the fiscal year
on June 30, 2025.

Q12: For 2025 we’re budgeting for $2,177,462
and then $2,381,860 for the following year. Why
lower next year?
A12: Some items were cut or reduced to help
produce a balanced budget.

Q13: For the current budget year (FY2024-25),
several budget items appeared to be too high.

Salaries, HVAC, dues and subscriptions, insurance
premiums, Audit services, IT, professional services
and contracted seasonal labor were specifically
mentioned.

A13: There was a formula error in the
spreadsheets used for the FY2024-25 Year to Date
Budget totals at the May 6th Budget Workshop.

The errors were fixed on May 7, 2025.

Q14: The presentation at the May 6th Budget
Workshop presented Revenues under/over
Expenditures: $309,486 - is that the correct
number? It seems different in every report…
A14: The data presented at the Budget Workshop
is dynamic data from the city’s financial
management system. The data changes based on
the latest transactions. Staff work to present the
most up to date information possible. Some
variances are the result of when a report is
pulled, and a presentation is created. The
FY2025-26 and FY2026-27 Proposed Budgets will
have stable numbers for the Council to consider
and the public to comment upon.

Q15: What is happening with the FEMA storm
damage reimbursements?
A15: The city received $419,000 from FEMA to
repair damaged portions of the city’s
infrastructure. The repairs will commence in the
summer of 2026 after completing environmental
analysis and permitting.

Q16: At the May 6th Budget Workshop, why is
“other taxes” going from $1,574,005 in FY2025-26
to $919,641 in FY 2026-27? It was $1,515,336 in
FY2024-25. Same with “Other Allocations? Yet,
property taxes were expected to grow.

A16: Total taxes decrease in FY 2026-27 because
of a budgeting assumption that only six months
of revenue will be collected due to the expiration
of the Landscape and Maintenance District
assessment.

Q17: At the May 6th Budget Workshop, a graph
showed the City of Clayton receives 6.63% of the
1% assessed value of each property. This is a
lower rate than other nearby cities. Is there
anything the city can do about our property tax
rate?
Q17: The percentage of the taxes received by the
city from the 1% assessed value goes back to the
implementation of Proposition 13 in the late
1970’s. It is unlikely to change.

Q18: Why is the starting fund balance for 2026-
2027 12% lower than 2025-2026?
A18: Fund balance will continue to decrease as
long as the budget is not structurally balanced.

Q19: We are saving $100,000 in FY 2025-26 by
transitioning to Public Works Director/City
Engineer but then down $100,000 the following
year. Why?
A19: Engineering expenses were removed as
possible out of the General Fund to help make it
balance. Any engineering expenses for the
transition are in the special assessment district
budgets.
209
5/16/2025 3
Q20: What is the difference between PERS and
PERS UAL?
A20: PERS is retirement payments for current
employees. PERS UAL is the payments toward the
unfunded liability.

Q21: What is the true cost of Granicus per
year? Where is that contract?
A21: Based on the contract, Granicus charges in
FY2024-25 were $28,815 and will be $30,832 in
FY 2025-26.

Q22: Is the $48,000 for APEX, annual? Is there
anyone else on the staff that could take on that
job?
A22: That is the correct annual charges for APEX’s
IT support contract. We do not have any IT
professionals
Q23: What are the additional HdL fees identified
as contributing to the FY2025-26 expenditure
gap?
A23: They are for the preparation of sales and
property tax reports and analysis used for long
range financial planning.

Q24: What are Lexipol and Nixle charges
identified as contributing to the FY2025-26
expenditure gap?
A24: Lexipol is used to maintain police policies
and procedures and Nixle is used for emergency
alerting of residents.

Q25: What is the difference between
Administration and General Services when
looking at the General Fund budget?
A25: The Administration budget contains all of
the personnel that support the City Manager and
core business support functions. General Services
contains things like postage, insurance premiums,
leases, etc.

Q26: Why are the costs for library going up from
$141,000 to $177,000 to $182,000? Is any of this
the library interior “refresh” project?
A26: None of these amounts include funding set
aside for the “refresh.” These amounts are for the
cost of basic maintenance, HVAC, and utilities
required for the library services to be delivered in
the city-owned library building. Additionally, staff
worked to “build the budget from the bottom up”
as requested. This led to identification of needed
budget changes to “right-size” budgets as
needed.

Q27: Is the Police Department budget going up
$500,000 over two years?
A27: Yes, because of salary and benefit increases,
overtime and workers compensation insurance
premiums. Additionally, staff worked to “build the
budget from the bottom up” as requested. This
led to identification of needed budget changes to
“right-size” budgets as needed.

Q28: Is the Public Works Department budget
going down from $294,000 to $203,000 to $209,
000?
A28: Yes. Most of the changes in Public Works is
the reallocation of expenditures from the General
Fund to Special Revenue Funds to support the
maintenance requirements of those assets.

Additionally, staff worked to “build the budget
from the bottom up” as requested. This led to
identification of needed budget changes to “rightsize” budgets as needed.

Q29: Salaries are going up $800,000 over a twoyear period?A29: Yes. The Police Department salary and benefit increases are $500,000 of $800,000.

Additionally, Funding for a Public Works
Director/City Engineer (net +1.0 FTEs) has been
210
5/16/2025 4
added to the City’s Position Schedule.

Additionally, staff worked to “build the budget
from the bottom up” as requested. On salary and
benefits, this led to identification of needed
budget changes to PERS, workers comp and
COLAs and step increase calculations through a
more sophisticated salary model than was
available for past budgets.

Q30: Business Services and Business Supplies are
increasing by $40,000 each?
A30: Yes. However, the FY2025-26 & FY26-27
Preiminary Budget is based on existing spending
to date in these line accounts. Some reductions
on these expenses are being examined for the
Proposed Budgets to be considered on June 3,
2025.

Q31: Asset Maintenance expenditures are
currently budgeted to decrease in the FY2025-26
& FY26-27 Preliminary Budget from $168,000 to
$110,000.

A31: Asset maintenance is the cost of maintaining
city owned vehicles, buildings, parks and
infrastructure. The decreases noted in question
are in the General Fund. It is important to look at
the Special Revenue Fund asset maintenance,
including the LMD for the re-allocation of those
expenditures to where the revenue resides. This
allocation of expenditures is another example of
“build(ing) the budget from the bottom up”.

Q32: How are HUTA and RMRA an expense? A32: HUTA and RMRA funds each have project costs associated with their revenue sources.

Q33: Why is the LMD budget going down next
year?
A33: The LMD budget goes down next year
because it did not expend all its funds this year.

Additionally, LMD went down to coincide with
contract maximum amounts as part of staff
efforts to build a bottom-up budget.

Q34: Did GHAD expenditures remain status quo
with current FY2024-25 expenditure amounts?
A34: Yes. Primarily because of better estimates
on administrative charges and the changes to the
city engineer contract.

Q35: Won’t utilities start going down because of
the Climatec energy project?
A35: Staff believe that utility cost reductions very
likely could be a factor in the future. However, we
have not seen reduced utility bills to date. The
incompleteness of the project and future,
scheduled utility rate increases, provides no basis
for budget adjustments currently. This will be
monitored closely over the next year after
completion of the solar panel project.

Q36: Why did vendor services decrease from
$1.428M now, $1.178M next year and $1.210M
for FY 2026-27?
A36: This cost reduction is largely a result of
moving from contracted services to a city
employee.

Q37: What are the expenses for travel meetings
and conferences? What are the expenses for
Transfer Out? And what is that?
A37: The charts presented at the May Budget
Workshop (Page 21 and 23) failed to show the
expenses for travel and conferences and
211
5/16/2025 5
“Transfers Out” because they were so small on
the chart. The FY2025-26 budget for Travel,
Conferences and Training is $16,627 and $16,960
in FY 2026-27.

Transfer Outs are funds that are moving to
another fund to cover expenses (e.g., overhead)
in another fund. On the Preliminary FY2025-26
ALL Fund Budget that is currently budgeted to be
$9,677 and $9,967 in the FY2026-27 budget.

Q38: Why did Capital Expenditure go up $1.0M? A38: Paving and pavement maintenance project expenses.

Q39: Why are Business Supplies over $309,000? A39: The Adopted FY2024-25 All Funds Final Budget for Business Supplies was over $309, 000.

This category of spending includes Irrigation
Supplies and Materials, General Supplies, Office
Supplies, Postage, Printing, Books/Periodicals,
Dues and Subscriptions, EBRCSA System
Subscription, Rentals/Leases, Vehicles: Gas, Oil &
Supplies and Miscellaneous Expense.

Q40: What is the difference between Business
Supplies and Business Services?
A40: Supplies are tangible goods that are
generally consumed and may require
replacement. Services are capacity or expertise
purchased to meet business needs.

Q41: What is the Financial Software and how will
you use it?
A40: Currently to develop the city’s budget, staff
are using Excel, manually importing the budget
and actuals from accounting software. Pulling the
data and then working with it “offline” introduces
timing variance between the “live” accounting
software and the downloaded data in Excel used
to develop the budget. The staff believes that
purchasing budgeting software that is designed to
link dynamically with the city’s accounting
software would improve the accuracy and
efficiency of the budget development process.

Q42: Do we have a list of all software programs
with one time and annual costs?
A42: The software used by the city is report this
in the ACFR under GASB 68.

Q43: Are we required to purchase a new police
vehicle each year? Doesn’t maintenance need
vehicles first?
A43: It helps improve vehicle reliability, but it is
not mandated to buy a new police vehicle each
year. Whether maintenance needs vehicles more
than police is a policy call for the City Council.

Q44: Maintenance Vehicles: Can we do a Fleet
Contract? Leasing contract?
A44: Staff will research to determine if this is an
option. This will take time and will not be
available in time for the budget hearing.

Q45: A couple of general revenue questions: A45: Per Couty Tax assessor’s office, we should not anticipate seeing any additional ad valorem
tax for at least two years. We should have the
212
5/16/2025 6
When will the city receive additional money from
the shopping center transaction? What is the
timing on the Climatec - IRA refund?
transfer tax within the next 6 months. On the
Climatec question, let’s review again after
meeting with Climatec
Q46: The library refresh was included in the
presentation but not in the budget.

A46: That has now been completed.

Q47: How do we anticipate draining the reserves
in five years? We have over $7 million in the
reserves? How is that possible in five years?
A47: Staff will edit and represent the Ten-Year
Reserve Funds chart to show the line
representing the 40% reserve policy for each year.

Q48: Was the Landscape Maintenance District in
the budget, or wasn’t it?
A48: LMD revenue was included for FY 25-26 and
half of 26-27 and all LMD expenses were included
in FY 25-26 and 26-27.

Q49: Why has Account # 101-7220 (PERS –
Normal Costs) increased 34.79% when salaries
have increased by 7.82%
A49: That cost is determined by CalPERS and is
determined by the prorate impact of positive or
negative investment fund performance by
CalPERS. Increased rates beyond salary growth is
indicative of poor investment performance.

Q50: Basically, the same questions regarding FICA
- FICA is increasing 44.57% compared to salaries
at 7.82%
A50: We are budgeting this amount based on
Year-to-Date actual expenditures for FICA using
bottom-up budgeting. In the prior year, staff may
have just added a percentage increase.

Q51: Is the large jump in Dues and Subscriptions
(101-7324) all due to new contracts? And, are all
of them essential?
A51: The reason for the large jump in this account
is due to reconciliation of contracts with the
budget. The significant increase in these charges
from the previous years was the result of staff
adding a set percentage increase. Subscription
essentiality was reviewed, and actual budget year
expenses were determined from the service
contracts as a part of bottom-up budgeting.

Q52: What are Granicus, HdL Fees, Lexipool, and
Nixle?
A52: Granicus is the agenda software; HdL is for
business licenses management, property tax
analysis and sales tax analysis; Lexipool is
software that manages the police policy records;
and Nixle is a community alerting system that the
police department uses.

Q53: Why the large increases in
• Travel (101-7371),
• Legal Services Retainer (101-7411).
• Computer/IT Services (101-7415), and
• Other Professional Services (101-7419)?
A53: Responses:
• Staff budgeted all five council members and
the city manager to attend the League of CA
Cities annual conference. The Police
Department also increased its training and
travel budget.
• Legal retainer was fixed to coincide with an
average increase of 4%.
• Computer/IT services went up in the general
fund because they were previously budgeted
in the PEG Fund.
• $30,000 is for the council meeting production
(used to be budgeted in the PEG Fund;
213
5/16/2025 7
$15,000 is for HdL which was not budgeted in
prior years; $27,000 is Police (Peregrine and
Axon Taser).

Q54: Please explain the changes to the following
line items from 24-25 budget:
• 101-7307 Irrigation supplies and materials -

47.72%
• 101-7311 General supplies - 44.77%
• 101-7234 Dues and Subscription +118.2%
• 101-7486 CERF Why -0- then $99,704 the
next year?
• 101-7371 Travel +1031.53%
• 101-7338 Water Services -8.00%
• 101-7419 Other Professional Services
+149.19% Does this include specialist
consulting services to complement staff
skills?
• 101-7435 Contract Seasonal Labor -29.19%
• 101-7440 Tree Trimming Services -29.19
A54:
• 101-7307 Irrigation supplies and materials -

47.72% Staff believes following the
purchasing policy more closely this amount
will be reduced
• 101-7311 General supplies - 44.77% Staff
believes following the purchasing policy more
closely this amount will be reduced
• 101-7234 Dues and Subscription +118.2%
This account increased due to the “bottom
up” budgeting process.
• 101-7486 CERF Why -0- then $99,704 the
next year? Due to trying to keep a balanced
budget and the funding available in the
Capital Equipment Replacement Fund (CERF)
budget, staff elected not to contribute to the
CERF budget
• 101-7371 Travel increased by 1031.53%
because we budgeted for all 5 council
members and the City Manager to attend the
League of California Cities annual conference.

The Police Department also has some
additional training budget that requires
travel.
• 101-7338 Water Services we are anticipating
an -8.00% savings due to the Climatec water
project being completed at the parks.
• 101-7419 Other Professional Services
+149.19% Does this include specialist
consulting services to complement staff
skills? $30,000 is for the council meeting
production (used to be budgeted in the PEG
Fund); $15,000 is for HdL which was not
budgeted in prior years but identified through
bottom-up budgeting process; $27,000 is
Police (Peregrine and Axon Taser).
• 101-7435 Contract Seasonal Labor is reduced
by -29.19%, we anticipate using more
contract seasonal labor in the various special
funds and not through the General Fund.
214
5/16/2025 8
• 101-7440 Tree Trimming Services was
reduced by -29.19% so the amount spent on
the service would align with the vendor
contract.

Q55: Can you include an explanation of any
variance in FY25 that is over $10K and 10% for GF
expenditures?
A55: These were answered in A26, A28, A30, A36,
A49, A50, A51, A53, and A54. Staff have created a
separate List of 10% or $10K Line-Item Changes
with explanations. It is attached to the Staff
Report for the May 19, 2025, Budget & Audit
Committee meeting.

Q56: Can you verify that the forward year
projections are apples to apples with the
LMD. We can either assume the LMD revenue is
consistent as an assumption or assume that the
associated costs will be cut - I understand this will
likely mean people.

A56: The forward year projections are “apples to
apples” for FY 25-26. For FY 26-27, the staff
recommend budgeting one half the year of
revenue but a full year of expenses, still providing
a positive ending fund balance.

Q57: Can you clarify what 101-7433 Integrated
Justice System represents?
A57: All public safety agencies, including police,
fire and ambulance in the county pay into this
fund for interoperability for the radio system.

Q58: Can you clarify if any of the requests
identified by department directors are included in
FY26 and beyond budget?
A58: The vehicle requests for both Maintenance
and Police were included. The finance software
and library refresh project were not.

Q59: Can you confirm what the maximum
possible increase in sales tax is?
A59: The countywide max tax rate is 9.75,
therefore, Clayton can increase the sales tax rate
by 1%.

Q60: Can you confirm any changes in the
organization that are included in the report?
New/updated/removed positions?
A60: The budget included 28.6 employees. The
differences are – removing a Maintenance
Superintendent and replacing it with a Public
Works Director/City Engineer and adding a Sr.

Maintenance Worker.

Q61: Can we include a slide that outlines what's
new for 2025-26 and 2026-27 that was not in the
2024-2025 budget? Maybe even highlight those
lines that are "new" expenses.

A61: Nothing “new” was included in the
Preliminary Budget. However, some expenses lost
a dedicated revenue source and is now part of
the General Fund expenditures. For example,
expenses related to the Council broadcasts
formerly were supported by funds dedicated
from the cable franchise fees, however, those
funds are no longer available. The General Fund is
your largest discretionary revenue that could be
applied to this expense.

Q62: Could we include a slide about the
upcoming "one-offs" - like vehicle replacement,
library refresh, and the fund that those expenses
will be coming out of (General, Capital, etc.)?
A62: Except for the vehicles that are budgeted in
the Capital fund, no other “one-offs” are included
in the budget. Staff anticipate receiving
directions from the Budget and Audit Committee
or the Council majority prior to budget adoption.
215
5/16/2025 9
Q63: Where can we find the leftover ARPA funds
from last year? I think it was around $1.3
million. Are those in General Fund Reserves?
A63: $1.3M is the correct amount.

Q64: For library refresh, I'm assuming you will be
including the $230,000 into the revised budget (I
know we had a slide referencing it, but it was not
in the numbers) and showing an offset of that
amount by $75,000 as provided by the CCLF. Will
we have that for Monday's meeting?
A64: The expenses for the proposed “library
refresh are now included in the Preliminary
Budget.

Q65: For beginning fund balance for LMD we list:
$ 424,342 (2024) $514,574 (2025) and $695,108
(2026). Can you explain why the beginning fund
balance is going up each year? We know that
there is so much work to be done, that's not
getting done and it looks like we're leaving money
on the table each year. Does that make sense?
A65: Yes, the LMD does have a lot of work that
needs to be done but the Preliminary Budget only
includes what we have contracts for. In the last
few years, the budget included high amounts for
contract labor, tree trimming and weed
abatement. The contracts for tree trimming and
weed abatement are not in sync for what was
previously budgeted. For example, weed
abatement contract is around $75,000 annually
and last year, there was $115,000 budgeted; tree
trimming had an even larger gap between the
contract limit and the amount budgeted.

Q66: Am I accurately reading that the police
department salaries will be going up by $500,000
over two years?
A66: Salary and employee benefits for the Police
Department are increasing by $286,468 in the
FY2025-26 Preliminary Budget over the prior year.

The FY2026-27 now includes a more modest
increase that will require monitoring. It is
estimated that the Police Department salary
increase will be approximately $390,000 over the
two years.

Q67: The same for salaries in general, going up
$800,000 over two years. Is that accurate? In
both cases is that PERS, Insurance, etc.?
A67: General Fund salaries and benefit costs are
currently budgeted to increase by $627, 170 over
the next two years. That is a combination of
factors including COLAs, step increases,
retirement and health insurance cost increases
from PERS.
216
Department Description Amount Trupiano Wan Diaz Enea Tillman One-Time Funding Sources:
-
Total Available One-Time Sources -
Remaining One-Time Funding:

Potential FY 20256-26 Uses:

Subtotal One-Time Uses $ - $ - $ - $ - $ - $ -
Attachment E - Adjustments to FY 2025-26 Recommended Budget 217
City of Clayton Budget Adoption Hearing
June 3, 2025
218
Budget Hearing Agenda
• FY 2025-26 Proposed and FY 2025-26 Anticipated Budgets • Changes since May 6, 2025 Budget Workshop
• Overview of the Proposed and Anticipated Budgets
• Budget Inquiry Log and Responses
• Budget Hearing Timeline
219
Changes since May 6th incorporated for today
General Fund Revenue Changes
• Updated multiple use and franchise fees based on allowed COLAs and • Eliminated Redevelopment Property Tax Trust Fund (-$495K) in FY26-27 due to the closure of the Successor Agency
220
Changes since May 6th incorporated for today
General Fund Expenditure Changes
• Updated salary model and allocation methodology to include recently approved salary and staffing decisions for Senior planner and PW Director/City Engineer • Allocated PERS UAL based on salary allocation
• Reduced Professional Services (7419) by $471K by eliminating outsourced accounting and planning services due to full staffing
• Updated multiple line items to match actual contracts, rate update letters, procurement results
• Moved library refresh project to Capital Equipment Replacement Fund (CERF) 221
FY 2024-25 Adjusted Budget Status

27.6 FTEs 2024-25 %
Final Budget YTD
(4/30/2025)
Increase Over
Prior Year
Budget
Starting Fund Balance $7,695,787
Revenue
Revenue 5,811,063 4,526,556 2.24%
Total Revenue $5,811,063 $4,526,556 2.24%
Expenditures
Salaries and Benefits 3,968,661 3,232,244 6.72%
Services and Supplies 2,151,889 2,549,216 9.50%
Total Expenditures $6,120,550 $5,781,461 7.68%
Revenues over (under) Expenditures ($309,486) ($1,254,905) Ending Fund Balance $7,386,301
222
FY 2025-27 Proposed & Anticipated GF Budget

28.6 FTEs FY2025-26
Proposed
Change
from
Prior FY
FY2026-27
Anticipated
Change
from
Prior FY
Starting Fund Balance $7,386,301 -4.02% $7,256,320 -1.76% Revenue
Revenue 6,177,168 6.30% 5,889,444 -4.66%
Total Revenue $6,177,168 6.30% $5,899,444 -4.66%
Expenditures
Salaries and Benefits 4,395,931 10.77% 4,571,768 4.00%
Services and Supplies 1,911,219 -11.18% 2,063,023 7.94% Total Expenditures $6,307,149 3.05% $6,634,791 5.19%
Revenues over (under) Expenditures ($129,981) ($745,347) Ending Fund Balance $7,256,320 $6,510,972
223
General Fund Five-Year Forecast
$5,811,063 $6,177,168 $5,889,444
$6,555,562 $6,719,451 $7,055,424
$6,120,550
$6,307,151 $6,634,791
$7,014,465 $7,260,468 $7,517,375
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
2024 - 25 2025 - 26 2026 - 27 2027 - 28 2028 - 29 2029 - 30 Five Year Revenue & Expense Projection
Revenue Expense
224
Ten-Year General Fund Balance (Reserves)
$7,695,787
$7,386,301
$7,256,320
$6,510,972
$6,052,070
$5,511,053
$5,049,102
$4,498,791 $3,854,614
$3,110,790
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
2024 - 25 2025 - 26 2026 - 27 2027 - 28 2028 - 29 2029 - 30 2030 - 31 2031 - 32 2032 - 33 2033 - 34 Ten-Year Reserve Fund Balance
Fund Balance Reserve 40% Reserve Policy Limit
225
GFRevenue– FY24-25,25-26&26-27
$631,741 $164,473
$1,058,835
$194,480
$115,440
$2,795,381
$117,832 $594,704
$138,178
FY 24-25 Final Budget = $5.81M
$744,969 $180,000
$1,112,946
$201,618
$125,410
$2,906,359
$154,423 $609,572
$141,871
FY 25-26 Prelim Budget = $6.18M
$783,293
$185,000
$630,645
$205,715
$128,174
$3,021,320
$158,771 $630,907
$145,619
FY 26-27 Prelim Budget = $5.89M
Franchise Fees
License Fees
Other Allocations and
Revenues
Other Taxes
Permit Fees
Property Taxes
Rental/Use Fees
Sales and Use Tax
Transfers
226
GFExpenseBudget – FY24-25,25-26&26-27
$121,442
$484,179 $214,784
$96,800
$3,968,661
$27,919
$283,274
$923,491
FY 24-25 Final Budget = $6.12M
$76,000
$518,351
$166,905
$-
$4,395,931
$26,400
$258,000
$865,562
FY25-26 Prelim Budget = 6.31M
$76,000
$547,408
$166,923
$99,704
$4,571,768
$26,464
$258,000
$888,524
FY 26-27 Prelim Budget = $6.63M
Asset Maintenance
Business Services
Business Supplies
Capital Expenditure
Salary and Employee Benefits
Travel, Meetings & Conferences
Utilities
Vendor Services
227
LMDExpenseBudget – FY24-25,25-26&26-27
$186,750
$38,498
$69,120
$30,900
$409,398
$216,000
$332,074
FY 24-25 Final Budget = $1.28M
$153,500
$39,005
$43,700
$-
$713,732
$232,500
$255,400
FY 25-26 Prelim Budget = $1.44M
$153,900
$39,785
$44,004
$32,148
$415,677
$237,150
$255,400
FY 26-27 Prelim Budget = $1.18M
Asset Maintenance
Business Services
Business Supplies
Capital Expenditure
Salary and Employee Benefits
Utilities
Vendor Services
228
What Changed – Revenue FY 2025 - 26
FY 2025-26 Preliminary and Proposed Budgets
Accounts with Changes ONLY April 21, BAC
May 6
Budget Workshop May 19 BAC
June 3
Budget Hearing
Difference Between
April 21 and June 3
101-5401 Franchises - Comcast Cable 208,884 208,884 208,884 212,000 101-5402 Franchises - Garbage Fees 245,673 245,673 245,673 320,000 101-5403 Franchises - PG&E 174,712 191,545 191,545 191,545 101-5101 Business Licenses 169,407 169,407 169,407 180,000 101-5602 Park Use Fee 37,492 37,492 38,256 60,000
101-5603 Meeting Room Fee 3,214 3,214 3,279 7,500
101-5608 Cattle Grazing Lease Rent 11,676 11,676 11,676 11,449 101-5609 Cell Tower Lease Rent 40,706 40,706 40,706 44,604 101-5613 Clayton Community Gymnasium Rent 28,280 28,280 28,857 30,870 101-5301 Planning Permits/Fees 10,712 10,712 10,930 17,000 101-5302 Police Permits/Fees 10,712 10,712 10,930 10,930 101-4108 Redevelopment Property Tax Trust Fund - Distribution 510,459 510,459 510,459 495,000 101-5201 Public Safety Allocation 107,120 107,120 107,120 120,000 101-5202 Abandoned Veh Abate (AVA) 3,214 3,214 3,214 5,000 101-5306 Well Water Usage Charge 18,540 18,540 18,540 35,000 101-5601 Interest 143,321 143,321 300,000 150,000
101-6007 Admin Exp Rec - Landscape Maint CFD Fund 46,470 46,018 46,018 46,018 Revenue Total 6,009,540 6,025,921 6,184,442 6,177,168 167,628 229 What Changed – Salaries & Benefits FY 2025 - 26
FY 2025-26 Preliminary and Proposed Budgets
Accounts with Changes ONLY
April 21 BAC May 6
Budget Workshop May 19 BAC June 3 Budget Hearing
Difference Between
April 21 and June 3
101-7111 Regular Salaries 2,806,025 2,849,335 2,828,919 2,754,674 101-7113 Overtime 183,000 168,000 168,000 166,000
101-7115 Council/Commission Compensation 58,713 36,452 36,452 28,200 101-7218 Long/Short Term Disability Insurance 45,222 19,345 19,345 27,697 101-7220 PERS Retirement-Normal Cost 271,958 380,469 316,564 367,830 101-7221 PERS Retirement - Unfunded Liability 404,534 475,602 475,602 495,620 101-7231 Workers' Compensation 55,104 115,717 115,717 135,662 101-7232 Unemployment Compensation 2,096 - 2,096 5,054
101-7233 FICA Taxes 63,870 50,949 50,825 43,153
101-7246 Benefit Insurance 424,266 386,285 386,285 349,741 Salary and Benefit Expense Subtotal 4,337,549 4,504,915 4,422,566 4,395,931 58,382 230
What Changes – Services & Supplies FY 2025 FY 2025-26 Preliminary and Proposed Budgets -26
Accounts with Changes ONLY April 21, BAC
May 6
Budget Workshop May 19 BAC
June 3
Budget Hearing
Difference Betweeen
April 21 and June 3
101-7341 Buildings/Grounds Maintenance 41,029 28,068 183,068 12,000 101-7342 Machinery/Equipment Maintenance 15,339 3,339 3,339 4,000 101-7343 Vehicle Maintenance 38,109 37,109 37,109 30,000 101-7345 Office Equip-Maint/Repairs 5,000 - -
101-7346 HVAC Mtn & Repairs 32,569 30,506 30,506 30,000 101-7311 General Supplies 21,300 16,500 16,500 18,000
101-7312 Office Supplies/Expense 21,500 14,000 14,000 14,000 101-7321 Printing and Binding 1,255 755 755 755
101-7323 Books/Periodicals 500 150 150 150
101-7324 Dues and Subscriptions 49,655 101,213 101,213 64,000 101-7331 Rentals/Leases 50,070 49,570 49,570 12,000
101-7241 Auto Allowance/Mileage - 4,800 4,800 4,800
101-7242 Uniform Allowance 14,900 14,400 13,200 12,000
101-7301 Recruitment/Pre-employment 5,750 5,500 5,500 5,500 101-7362 City Promotional Activity - 1,000 1,000 1,000
101-7380 Recording Fees 625 525 525 525
101-7381 Property Tax Admin. Costs 23,661 9,986 9,986 9,986 101-7382 Election Services - 500 500 500
101-7384 Legal Notices 16,470 2,100 2,100 2,100
101-7420 Merchant Fees 24,000 12,000 12,000 12,000
101-7429 Animal/Pest Control Services 184,774 167,746 137,746 135,000 101-7486 CERF Charges 169,125 - -
101-7363 Business Meeting Expense - 800 800 800
101-7364 Employee Recognition 5,300 2,400 2,400 2,400
101-7371 Travel 16,600 24,475 24,475 12,000
101-7372 Conferences/Meetings 1,500 8,945 8,945 4,500
101-7373 Education & Training 14,227 13,427 13,427 6,700 101-7332 Telecommunications 57,132 46,532 46,532 38,000 101-7335 Gas & Electricity 193,493 126,489 126,489 120,000 101-7338 Water Services 128,609 116,002 116,002 100,000 101-7408 Crossing guard services 65,501 61,835 61,835 61,835 101-7411 Legal Services Retainer 34,281 158,081 140,433 138,000 101-7413 Legal Services 6,300 18,300 18,300 20,000
101-7414 Audit & Financial Reporting Services - 55,000 55,000 47,700 101-7419 Other Professional Services 225,175 99,675 99,675 50,000 101-7424 Dispatch Services 465,000 410,000 410,000 399,214 101-7425 Crime Lab 23,700 15,000 15,000 15,000
101-7435 Contract Seasonal Labor 16,974 11,670 11,670 12,000 101-7440 Tree Trimming Services 22,439 16,889 16,889 15,000 Dept. Services and Supplies Subtotal 2,511,105 2,204,530 2,310,682 1,911,219 (599,886) Net Total (839,114) (683,524) (548,806) (129,981)
231
Council & Community Budget Inquiries
• Received sixty-seven questions from councilmembers and the community
• Staff created a log of the inquiries and developed responses to each inquiry
• The Budget Inquiry Log is attached to the Staff Report 232
Questions
233