Coalinga City Council
May 4, 2023

Project: Maria's Gantt
Date: Wed 4/12/23
1 | TranSystems
Brian Everett
President, Real Estate Division
Brian H. Everett
President, Real Estate Division
Since 1986, Mr. Everett has been involved in every aspect of real estate consulting pertaining to right of way and real property acquisition, relocation assistance, and
property management services. His experience includes
program and project management for public works
improvement, community development, school district,
and transportation projects under federal, state, and
local guidelines. As President of OPC, a division of
TranSystems, Mr. Everett anticipates the needs of the
right of way industry to better serve OPC’s clients. He also focuses on selecting and retaining the most highly
qualified staff in the industry, fostering an atmosphere of success and company growth.

Project Experience
Texas Department of Transportation (TxDOT), Right
of Way Acquisition Professional Services (ROWAPS),
Statewide Texas. Principal in Charge for a recurring
contract servicing the right of way needs for all TxDOT districts. In the past five years, our team has managed right of way projects, including appraisal coordination, acquisition, relocation, condemnation support, and
property services on 250 parcels. Projects include:
• IH 45 North Houston Highway Improvement
Program. Principal-in-Charge for an innovative
environmental justice program to mitigate
housing impacts of I-45 expansion in Houston’s
Third Ward.
• FM 548 (City of Forney, TX). Principal in Charge
over acquisition and condemnation activities in a.

The project included 36 parcels. The effort
included managing a team of seven staff members and subcontractors. • IH 20 (City of Terrell, TX). Principal in Charge for a highway widening project that involved acquisition and condemnation activities in a fast growing community east of the DFW metropolitan area. The project included 33 parcels. Involved seven staff members.

Registrations
Real Estate Brokers License:

California #00912304
Nevada #B.1000725.CORP
Arizona #BR693331000
Texas #789676
Education
B.S., Economics, CSU Northridge, 1991
M.B.A., Economics, CSU Los Angeles,
1998
Affiliations & Memberships
Active Member, IRWA Chapter 1
Past Chairman, IRWA Chapter 1 Public
Agency Committee
Years of Experience
37 Years with Firm
22 2 | TranSystems
Brian Everett
President, Real Estate Division
• FM 2181 (Denton, TX). Principal in Charge for a farm-to-market widening project that involved mostly acquisition and three relocations of 52 parcels. A meeting coordinated by our Project Manager between TxDOT and landowners resulted in a design change that removed 10 parcels from the project and cost savings to TxDOT of $200,000. • FM 2786 (Allen, TX). Principal in Charge. Eminent domain activities associated with 15 total parcels that where not completed by a previous ROW service provider. • FM 407 (Double Oak, TX). Principal in Charge for a farm-to-market widening project that involved the acquisition of 31 parcels. A meeting between TxDOT and landowners resulted in a design change that removed 19 parcels from the project, with a cost savings to TxDOT of $400,000. • IH 35 (Austin, TX). Principal in Charge. Highway widening project that involves acquisition and condemnation activities along one of the busiest federal interstates in the county. The project is being executed and delivered under an expedited schedule (advanced acquisition) that could include design changes in the middle of the acquisition phase of the program. The project is located over one of the most prominent aquifers (Edwards) in the state of Texas, making this a unique and challenging project. The project encompasses 43 parcels. • SH 71 / US 290 (Austin, TX). Principal in Charge. Highway widening project that involved acquisition and condemnation activities in the Oak Hill Parkway community located in south Austin. The project was delivered under an expedited schedule and included design changes in the middle of the acquisition phase of the program. The project is located over one of the most prominent aquifers (Edwards) in the state of Texas, making this a unique and challenging project.

The project included 47 parcels.
• FM 676 (Alton, TX). Principal in Charge for acquisition and condemnation services on nearly 40 parcels in a rural city. The majority of parcels were associated with residential homes and light commercial properties. Due to the project’s close proximity to the US/Mexico border, it was imperative that we scheduled meetings with property owners when they were in the US rather than in Mexico. Challenges include project location and final determination of whether the construction easements where necessary or not.
• IH 45 (City of Dickinson, TX). Principal in Charge for a highway widening involving acquisition and relocation activities in the middle of Hurricane Harvey. The project included 34 parcels. • SH 249 (Pinehurst, TX). Principal in Charge for a highway expansion project that involved 38 properties and 10 residential relocations.

Nevada Department of Transportation (NDOT), On-Call Right of Way Support Services, Statewide Nevada.

Broker in Charge over consecutive on-call ROW contracts, with a permanent Nevada office. Major projects have included:
• Project NEON (Las Vegas, NV). Broker in Charge over appraisal, acquisition, and escrow closing services for multiple residential and commercial properties. Acquisitions include multi and single- 3 | TranSystems
Brian Everett
President, Real Estate Division
family residential dwellings, as well as commercial and industrial sites around I-15. Project Neon is a large, multi-phased, $1.5 billion design-build project identified as critically necessary to mitigate several issues that have resulted from escalating congestion levels. The project extends 3.7 miles along I-15 from Sahara to the US-95/I-15 Interchange. Project Neon requires several significant acquisitions that result in a volume of tenant and business displacements. • Starr Interchange Project, Las Vegas, NV. Agent for acquisition and billboard relocation on behalf of NDOT. Project is completing the appraisal and beginning the acquisition stage and includes the acquisition of fee and permanent easements, and the relocation of two off site advertising displays needed to allow NDOT deliver cleared right of way for project bid and construction. While not large in scope, the project was led by NDOT because of particularly sensitive issues identified in the preliminary planning process.
• Reno Spaghetti Bowl Environmental & Preliminary Design Services: Oversaw relocation planning and other real estate data research.
• Right of Way Survey Services Manual: Directed development of an upgraded department processes and technical procedures manual for the Right of Way Survey Services group of NDOT.

Riverside County Transportation Commission (RCTC), On-Call Right of Way Services (Riverside County, CA).

Broker-in-Charge over all task orders under consecutive master agreements for both highway and rail turnkey right of way services, including acquisition, relocation, utility coordination, property management, appraisal, and right of way engineering.

RCTC, SR-91 CIP, Design-Build Project (Corona, CA).

Broker-in-Charge for the implementation of acquisition and relocation for this design-build project that will widen approximately 16 miles of active highway through the urbanized area of Corona and the County of Riverside. Worked closely with staff to analyze the residential and commercial relocation impacts on over 250 properties throughout the project area, including developing and preparing the recommendation summaries of the impacts for presentation to the agencies involved. Instrumental in developing project specific policies to reduce project and agency risks. Responsible for oversight and management of cost controls (including document control/budgets), policy development, schedules, and risk assessment. Innovative solutions provided project ahead of schedule with estimated capital expenditure savings near $60 million. Worked closely with RCTC’s design engineer to supplement the parcel mitigation design services, including railroad access easements.

RCTC, Mid-County Parkway Project/ Ramona Expressway and I 215 Interchange & Widening Projects (Perris, CA).

Broker-in-Charge overseeing Right of Way Program Management, including cost estimating, title, acquisitions, tenant acquisitions, residential and business relocations, escrow coordination, property management, right of way certification, and coordination of appraisal and environmental due diligence 4 | TranSystems
Brian Everett
President, Real Estate Division
services for the first two phases of the project. The projects have impacted 57 parcels with three tenant acquisitions, five residential relocations, and four business relocations in the first phase of the project and 11 parcels (mostly dairy farms/ag land) for the second phase.

San Bernardino County Transportation Agency (SBCTA), On-Call Right of Way Services.

Broker-in-Charge over all task orders under two master agreements for both highway and rail turnkey right of way services, including acquisition, relocation, utility coordination, property management, appraisal, and right of way engineering.

SBCTA, I 10 Corridor Project (Contract 1) Design-Build Project (Montclair, CA).

Overseeing the R/W Program Management including oversight and management of cost controls, document control, budgets, policy development, Project schedule and risk assessment and management.

Also oversees acquisition, relocation, and property management for the Project. The Project involves acquisition services for 210 parcels, relocation services for numerous residential occupants, property management and utility coordination to add two Express Lanes in each direction of I-10 from the Los Angeles/San Bernardino line to the I-15 in Ontario, CA.

City of Bakersfield, Thomas Road Improvement Program.

Principal-in-Charge for a $630 million program for road projects for a city that grew by 50% over 20 years.

Projects include:
• Centennial Corridor Improvement Project. Programmatic leadership for acquisition for 422 parcels, relocation services for approximately 310 residential occupants and 526 businesses, and property management for the project. This project will facilitate the extension of SR 58 to the west of SR 99 providing a continuous freeway connection to the Westside Parkway (future SR 58). • Rosedale Highway Widening Project. ROW program involving the partial acquisition of 137 parcels for the construction of two additional lanes (one in each direction) between Allen Road and Gibson Street on Rosedale Highway (SR-58).
• SR 178 Widening Project. Oversaw all project management and acquisition services for the partial acquisition of 70 parcels to widen SR-178 from two to six lanes from 0.68 miles east of Morning Drive to Masterson Street, and from two to four lanes from Masterson Street to Miramonte Drive. • 24th Street Improvement Project. Overseeing Project Management, acquisition, and relocation services for full acquisition of 22 parcels and 43 partial acquisitions to improve SR-58 (Rosedale Highway) and SR-178 (24th Street).

Orange County Transportation Authority (OCTA), I-405 Improvement Design-Build Project (Orange County, CA).

Principal and Broker-in-Charge for this design-build project which involves a 16 mile stretch of I 405 from I 605 to SR 73 and the acquisition of over 300 parcels. Oversight of conceptual site mitigation planning to reduce full take acquisitions to partial acquisitions and/or mitigate severance damages. 5 | TranSystems
Brian Everett
President, Real Estate Division
OCTA, SR-55 Improvement Project (Santa Ana, CA).

Broker-in-Charge for this high-profile, politically sensitive project involving over 62 parcels. This project will add new lanes on the SR-55 between I-405 and I-5 to reduce congestion and increase capacity.

Alaska DOT, Rural Airports Program (Statewide Alaska).

Principal over rural airports ROW program for the State’s Aviation Department. The rural airport program involved the acquisition of land for a variety of airport improvements to rural airports including primarily runway extensions but it also included securing rights to allow the repaving and rehabilitation of gravel (or grass) runways in existing locations. In most cases, the bulk of the assignment involved working with native tribal leaders and the town elders to help them understand the need for the improvements and to secure the rights that (in some cases) had never been memorialized. OPC completed many airports under this program, including: Perryville Airport, Chenega Bay Airport, Cold Bay Airport, Kongiganak Airport, King Cove Airport, Manokotak Airport, Chignik Airport, Atka Airport, and Takotna Airport.

Los Angeles World Airports, Landside Access Modernization Program (LAMP) (Los Angeles, CA).

Broker-in-Charge for acquisition and relocation of 600 single and multi-family dwellings for the Automated People Mover and LAMP.

Port of Long Beach, Pier B On-Dock Rail Project (Long Beach, CA).

Broker-in-Charge for the program management team, responsible for oversight and implementation of the $1.567 billion Pier B On-Dock Rail Project. Scope includes preparation of a Real Estate Acquisition Management Plan (RAMP), Relocation Plan and acquisition of 29 parcels occupied by industrial, commercial, and institutional uses, and relocation of approximately 50 affected businesses.

Publications
Developed course materials for the following
conferences:
• Timing Counts: The Right of Way Acquisition
Process, 2010 IRWA Spring Conference
• Appraisers Role in Public Acquisition, 2009
Appraisal Institute Chapter meeting
• Coordination between Legal, Acquisition, and
Relocation, 2008 CLE Int’l Annual Eminent
Domain conference
• Program Coordination for Large Scale
Acquisition and Relocation Projects, 2008 IRWA
Fall Conference
• Mitigate Before You Litigate, 2006 CLE
International Annual Eminent Domain
Conference
Professional Speaking Engagements:

Continuing Legal Education Eminent
Domain Conference (2004, 2006, 2008)
IRWA Acquisition, Relocation & Valuation
Conference (2003, 2008, 2010)
IRWA Chapter 1 Right of Way Training
CASH Conference (2005)
Department of Real Estate
Real Estate Broker License
Identification Number: 00912304
Brian Howard Everett

MAIN OFFICE ADDRESS
3750 SCHAUFELE AVESUITE 150LONG BEACH, CA 90808
Issued: April 24, 2019 Expires: April 23, 2023
1 | TranSystems
Jeffrey A. Purdie
Senior Project Manager
Jeffrey Alden Purdie
Senior Project Manager
Mr. Purdie has 35 years of professional experience and
educational training, with a 24-year work history in right of way project planning and delivery, policy and
management, and project support. His background and
experience includes 17 years of supervisory and
managerial positions. Jeff also holds a Graduate degree in transportation management.

Additionally, Mr. Purdie has over 24 years of experience working for Caltrans, all within the Division of Right of Way. This includes administering all aspects of project management and coordination, acquisition,
condemnation, relocation, estimating, coordination of
environmental mitigation, excess land sales, railroad
relations, and utility coordination. This in-depth
experience is specific to the performance of right of way duties associated with Caltrans’ North Region, including projects in Districts 1, 2, and 3. Jeff has a thorough
understanding of surface transportation projects that
follow system delivery compliance and certifications,
including both local agency oversight and Federal
participation compliance.

Past Relevant Experience
Supervising Right of Way Agent, State of CA,
Department of Transportation, Headquarters
Division, 2017 - 2022
Corporate assignment, Sacramento Headquarters,
Division of Right of Way and Land Surveys. Primary duties included the management of a team of Senior Right of
Agents who provided technical assistance, policy and
procedural guidance over various functions. Scope included acquisition & condemnation, statewide coordination of resolutions of necessity, the relocation assistance program (Uniform Act of 1970), right of way estimating, federal land transfers, transfer of jurisdiction of state and local properties, and environmental mitigation coordination.

Education
M.S., Transportation Management
San Jose State University Lucas Graduate
School of Business
B.A., Social Science
San Diego State University, CA
Certifications
Caltrans Leadership Training Program,
Sacramento State University, June 2018;
Caltrans Management Training Program,
Sacramento State University, April 2008;
Project Management Certificate, 2008
Years of Experience
25 Years with Firm
1 2 | TranSystems
Jeffrey A. Purdie
Senior Project Manager
Senior Right of Way Agent, State of CA, Department of Transportation, Headquarters Division, 2011 - 2017
Corporate assignment, Sacramento, Headquarters Division of Right of Way and Land Surveys. Local Public Agency Coordinator for Los Angeles, Ventura, and Orange Counties. Provide oversight direction to district managers and staff working on local public agency-funded transportation infrastructure projects to ensure compliance with State and Federal Statutes, including Congestion Mitigation Air Quality projects in non-attainment areas and Freight Corridor Improvement projects. Delivery of publicly funded and federally reimbursable surface transportation projects.

Senior Right of Way Agent and Branch Chief, State of CA, Dept. of Transportation, 2005 – 2011m Caltrans District 3 Railroad and Utility Coordination Branch Chief (2011). Managed the synchronization of railroad corridors and utility relocations impacted by project delivery. Built relationships with major railroad and utility service providers, including the Burlington Northern Santa Fe Railroad Company, The Union Pacific Railroad Company, Sacramento Rapid Transit, AT&T, Pacific Gas & Electric Company, Comcast Communications, Sacramento Metropolitan Utility District, and others.

Managed staff responsible for determining utility relocation agreements and liability apportionment of costs associated with facility relocations.

Appraisal and Excess Land Sales Branch Chief, Caltrans District 3, 2009 – 2010 Project Coordination Branch Chief, Caltrans District 3, 2005 – 2009 Associate Right of Way Agent, State of CA, Dept. of Transportation, 1998 – 2005 Caltrans North Region Right of Way, District(s) 1 (Eureka), 2 (Redding) and 3 (Marysville).

Training
Caltrans Leadership Training Program, Sacramento State University, June 2018; Caltrans Management Training Program, Sacramento State University, April 2008; Project Management Certificate, 2008
1 | TranSystems
Steven Harris
Project Manager
Steven Harris
Project Manager
As a Right of Way Project Manager, Steve Harris directs staff and oversees all R/W tasks and issues associated
with a project. Mr. Harris has over 16 years of experience delivering large multi-parcel R/W projects requiring
compliance with local, state, and federal regulations, as well as R/W Certification for Federally funded projects.

Mr. Harris years of experience have made him very adept in assisting clients to identify potential right of way issues early on in the planning phase and acquisition phase of the project and presenting possible mitigation measures to minimize potential costly delays, litigation and keep the project on schedule. Mr. Harris’ project experience also includes relocation advisory and assistance services for various local, county, and state government agencies, along with private development projects utilizing various public funding sources. His expertise includes project
management, oversight, and implementation for
complex business relocations and multi-unit residential relocations.

Project Experience
Santa Clara Valley Water District, Upper Llagas Creek
Flood Protection Project. Project Manager overseeing
the acquisition of property rights from approximately 145 parcels impacted by the project, including rural
residential, commercial, agricultural, and public lands.

The project will provide flood protection to the Morgan Hill community in partnership of the U.S. Army Corps of Engineers and the State to plan, design, and construct
improvements along 13.9 miles of the channel.

Sonoma County, Wohler Road Bridge Seismic Retrofit
Project. As the Project Manager, Mr. Harris is providing right of way oversight and acquisition services to acquire permanent utility easements on behalf of PG&E
Registrations
Real Estate Salesperson: CA, No.
01785530
Education
B.A., Business Admin./Public Relations
California State University, Sacramento
Affiliations & Memberships
Member, International Right of Way
Association (IRWA)
Years of Experience
16 Years with Firm
16 2 | TranSystems
Steven Harris
Project Manager
impacting four parcels. Two parcels are owned by Sonoma County Water Agency and two private property parcels need utility easement acquisitions. The two private property parcels are mostly agricultural vineyards. The project involves the reconstruction of the approaches to the new bridge and relocating impacted PG&E utility facilities and is funded through the Federal Highway Bridge Program/FHWA with Caltrans oversight. Tasks also include appraisal and appraisal review coordination and eminent domain support.

Stanislaus County, Crows Landing Road Bridge Replacement Project. Project Manager for this bridge replacement project utilizing Federal Highway Bridge Program funding. The project includes Caltrans District 10 oversight and R/W certification. Services include permanent and temporary easements from five parcels for construction and staging. Project issues include close cooperation with agricultural farming interests to limit impacts to farming operations and crop loss damages. Hatch Road Channelization Project. Project Manager for this road widening project. Services include acquisition for both permanent and temporary easements from five parcels and relocation services for four permanent residential relocations.

Solano County, Stevenson Road Bridge at Putah Creek. As Project Manager, worked closely with the Solano County Department of Public Works to provide complete turnkey right of way services to acquire temporary and permanent easements impacting three property owners in order to rehabilitate the existing bridge structure to meet current DOT standards. Petersen Road at Travis South Gate. Project goal to provide a dedicated truck stacking lane for vehicles entering the Travis AFB south gate entrance.

As Project Manager, worked closely with the Solano County Department of Public Works to provide complete turnkey right of way services to acquire permanent roadway easement from four parcels impacted by the project.

Sacramento Area Flood Control Agency (SAFCA), Natomas Levee Improvement Project. Provided acquisition and relocation services for 150 parcels. Also provided coordination to obtain right of entry and property access for the consultants for surveys and studies for over 43 miles of the flood control project.

Project impacts included residential, commercial, agricultural, and public lands. Florin Creek Flood Protection Project. Project Manager to acquire permanent flood control easements impacting four parcels. This project required close coordination with the Client, US Army Corps of Engineers, and Department of Water Resources. Sierra Northern Railroad Woodland Branch Project. Managed appraisal and negotiations for one (1) permanent flowage easement related to widening the Sacramento Weir.

City of Citrus Heights, Mariposa Avenue Safe Routes to School Infill Project. Provided acquisition services for 30 parcels for this road widening improvement project. Antelope Road Safety Improvement Project. Project Manager acquiring permanent easements from nine parcels and PTE&C documents from a total of 15 parcels.
3 | TranSystems
Steven Harris
Project Manager
Tehama County, Pine Creek Bridge at Reeds Creek Road. As the Project Manager, worked closely with the County’s Public Works Department to acquire permanent and temporary easements impacting four parcels. The project involved road and bridge construction and utility relocation coordination and was funded through the Federal Highway Bridge Program. Tasks also included coordination with Caltrans and Right of Way Certification. Evergreen Road Bridge at South Fork Cottonwood Creek. Mr. Harris as project manager provided Tehama County acquisition services including appraisal negotiations and title and escrow coordination to acquire both permanent and temporary easements impacting 6 private property parcels. The project goals to replace the existing Bridge structure determined to be seismically deficient and functionally obsolete. The project funding included Federal Highway Bridge Project funding and required Caltrans Right of Way Certification. The project impacted rural ranch sites and challenges included working closely with owners to determine compensation for relocation of irrigation facilities and fencing to avoid disruption to ranching operations.

County of Trinity, Storm Drain Damage Project. Negotiated acquisition with two individual property ownerships to acquire Permits to Enter and Construct to complete emergency road repairs on County highway sites that were damaged from the storms of 2017. Project utilized Federal Highway Administration funding, and in conjunction with the Federal Highway Administration Central Federal Lands Division oversight. Road ROW Acquisition for Lance Gulch Signal. Provided acquisition and appraisal services to acquire one permanent road easement for a signalization project in Downtown Weaverville, CA. impacting one commercial property. Duties included project management and lead negotiator to acquire the property rights. Trinity HHS Contract No. 18-069. As project manager for this project provided oversight and coordinated appraisal services to evaluate lease value and terms for Trinity County Health and Human Services Dept. new building and tenant improvements. 120 Main Street Hayfork Environment Services. As project manager coordinated with subconsultants to provide County with environmental services and completion of a Phase 1 environmental site assessment of property to be acquired through a voluntary sale by County. Ruth / Zenia Road Reconstruction Project.

Project manager for this project providing acquisition services including appraisals, negotiations and right of way certification support. Directly negotiated with owners to acquire both permanent and temporary construction easements from three separate property ownerships.

Tuolumne County, Evergreen Road Reconstruction Project. As the Project Manager, responsible for R/W acquisition and project delivery to acquire permanent and temporary easements from two rural properties. One parcel designated as a park and recreational facility owned by San Francisco Public Utilities Commission (SFPUC), which proved to be a challenge for the project. The project involved road rehabilitation and reconstruction and was funded through the Federal Highway Administration (FHWA).

Tasks also included coordination with Caltrans and R/W Certification. Big Creek Shaft Bridge Replacement Project. As the Project Manager for this bridge replacement project utilizing Federal funds.

Services included R/W acquisition and project delivery to acquire permanent and temporary easements 4 | TranSystems
Steven Harris
Project Manager
from two rural residential properties. OPC provided waiver valuations in-lieu off appraisals, this saved the client money and expedited the acquisition process. Tasks also included coordination with Caltrans and R/W Certification. Parrots Ferry Road and SR 49 Intersection Improvement Project. As the Project Manager, responsible for R/W acquisition and project delivery. Provided appraisal and acquisition services to acquire temporary and permanent easements impacting five parcels properties. Property types included commercial and rural residential. OPC delivered the R/W under a very short time frame to meet R/W certification and funding deadlines.

Details of Experience
IRWA Courses:
100 – Principles of Land Acquisition
200 – Principles of Real Estate Negotiation
In-House Courses:

Advanced Business Relocation Training
Business / Residential Relocation
Property Management
California Department of Real Estate Courses:

Real Estate Principles, Real Estate Practice
Property Management
Fair Housing, Ethics
Risk Management
Other Coursework:

Real Estate Acquisition Under the Uniform Act
Right of Way Training for Local Agencies

1 | TranSystems
Corey Nelson, RWA, RWP-TN
Senior Agent
Corey Nelson, RWA, RWP-TN
Senior Agent
Mr. Nelson is a real estate professional with six years of Caltrans experience, including work for Districts 5, 6, and 10 certifying the Right of Way for Federally funded offsystem and on-system projects. Central Region experience. As an agent, Mr. Nelson was responsible for carrying out property acquisition and relocation
assistance in accordance with the Uniform Relocation Act and Real Property Acquisition Act of 1970. Mr. Nelson has relevant experience providing Right of Way acquisition
and relocation services, appraisal/waiver valuation
assistance, and right of way certification services on
projects with State and FHWA oversight. As a Right of
Way Agent with Caltrans, Mr. Nelson met with property
owners and interviewed local building and zoning
authorities. He is also familiar with NEPA compliance
procedures and Relocation Assistance Program (RAP)
assistance and review.

Project Experience
Stanislaus County, North County Corridor ProjectPhase 1 (Oakdale, CA). Senior Agent for acquisition and relocation. Project involves acquisition and relocation activities for 59 parcels including residential, farming, business, recreational and federal land. The project will construct a new four-lane access-controlled expressway, a new interchange, grade separated structures over the
Burlington Northern Santa Fe (BNSF) rail line and the
Modesto Irrigation District Main Canal, and new frontage roads to maintain access to adjacent properties. This
project will be a new west-east roadway to improve
regional network circulation, relieve existing traffic
congestion, reduce traffic delay, accommodate future
traffic, benefit commerce and enhance safety.

Registrations
Real Estate Salesperson: CA, No.
02158800
Education
BS, Technical Management (Concentration
in Project Management), DeVry University
Affiliations & Memberships
Member, International Right of Way
Association (IRWA)
Certified Right of Way AgentTransportation with IRWA
Years of Experience
8 Years with Firm
2 2 | TranSystems
Corey Nelson, RWA, RWP-TN
Senior Agent
City of Moreno Valley, Juan Bautista de Anza Multi-Use Trail Project (Moreno Valley, CA). Senior Agent / Analyst for right of way involving approximately 12 parcels for a trail project.

Metropolitan Bakersfield Habitat Conservation Plan Implementation Trust Group, Metropolitan Bakersfield Habitat Conservation Plan - ITG. Senior Analyst for the acquisition of unimproved properties for habitat preservation to offset development impacts with the metropolitan Bakersfield area.

Work included negotiation with property owners, due diligence clearance, escrow and title, and coordination with the California Department of Wildlife.

San Diego Gas & Electric, On Call Right of Way Services (San Diego, CA). Inputting data into an interactive database. The data tool is an important asset for encroachment. Researching existing rights to SDG&E distribution electrical facilities. Native American Reservation Research. Researching the existing rights held for SDG&E facilities on tribal land and determining if more rights are needed for some facilities.

Past Relevant Experience
Associate Right of Way Agent, State of CA, Department of Transportation, Central Region, 2018 – 2021. As Associate Right of Way Agent, assisted Local Public Agencies in compliance with; Uniform Relocation Assistance and Real Property Acquisition, FHWA policies and procedures, selection of Right of Way consultants for projects with Federal participation, utility relocation and adjustment assistance, appraisal/waiver valuation assistance and review, R/W certification assistance, relocation assistance program (RAP), and review. Mr. Nelson also assisted with/examined title reports and evaluated the effect of title encumbrances, inspected properties and reviewed property owners, interviewed local building and zoning authorities, and helped prepare comprehensive written appraisal reports in conformance with State and Federal standards.

Staff Services Analyst, State of CA, Department of Transportation, District 6, 2015 – 2018. As Staff Services Analyst, assisted the Right of Way department with various tasks, including; maintaining/ordering supplies for District 6 Right of Way department, maintaining vehicle maintenance and logs for Right of Way fleet vehicles, tracked and monitored budget and allocation for Central Region Right of Way Travel Expense Claims, supported customer services for Appraisals, Acquisitions, Relocation, Utilities units of Right of Way, created and implemented business processes for Appraisals, Acquisitions, Relocation, and Utility branches, created staff manuals for Right of Way tasks and duties, trained individuals in District 5 and 6 in completing the various tasks of a Support Staff member in the Right of Way division.

Right of Way Local Programs Oversight for Multiple Projects, Including:
• Caltrans District 5
o Santa Barbara County Association of Governments Route 101 HOV Lane 3 | TranSystems
Corey Nelson, RWA, RWP-TN
Senior Agent
o Monterey Bay Sanctuary Scenic Trail
o Route 1 & Route 9 Intersection Improvement Project in the City of Santa Cruz • Caltrans District 6
o City of Fresno Veterans Boulevard Interchange at State Route 99 o Kern County State Route 46 widening
o Oakhurst Midtown Connector in Madera County
o Wonderful Company Pedestrian Bridge Crossing over State Route 46 • Caltrans District 10
o Calaveras Council of Governments Wagon Trail Project (Realignment of State Route 4) o Angels Camp State Route 49 Infill Project
o City of Gusting Roundabout on State Route 140
• Caltrans Central Region (Districts 5, 6, & 10)
o Numerous Local Public Agency federally funded projects off the State Highway System.

Details of Experience
IRWA Courses:
100 – Land Acquisition
104 – Standards of Practice, Right of Way Professional
105 – Uniform Act, Executive Summary
200 – Principals of RE Negotiation
203 – Alternative Dispute Resolution
205 – Bargaining Negotiations
213 – Conflict Management
400 – Principals of RE Appraisal
501 – Residential Relocation Assistance
600 – Environmental Awareness
700 – Introduction to Property/Asset Management
800 – Principles of Real Estate Law
900 – Principles of Real Estate Engineering
BREA Courses:

Appraisal Institute - Basic Appraisal Procedures (course 08754125) Other Courses:

National Highway Institute- Intro to Utility Coordination (FHWA-NHI-134006A) Legal Aspects of Real Estate, Real Estate Practice and Real Estate Principles Caltrans Courses:
4 | TranSystems
Corey Nelson, RWA, RWP-TN
Senior Agent
Caltrans “Right of Way You!”
Caltrans Service of Process
Caltrans Right of Way Two Week Academy (R/W Engineering, Legal, Environmental, Appraisals, Acquisitions/Negotiations)
Caltrans Local Assistance Academy - Module 1
Caltrans Mentorship Program
State of California
Real Estate Commissioner
1 | TranSystems
Andrew P. Nierenberg
Appraisal Manager
Andrew P. Nierenberg
Appraisal Manager
Mr. Andrew P. Nierenberg is a Program Manager and
Appraisal Manager with OPC. He is a former public sector executive manager with 38 years of experience in state
government managing the appraisal and acquisition of
right of way. Most recently, Mr. Nierenberg served as
Deputy District Director of Right of Way for the State of California Department of Transportation, District 7.

His experience in appraisal includes various types of real property, with emphasis on appraisal for partial
acquisition of fee and easement rights. He also has
specialized experience in the appraisal of "airspace"
rights for development of long-term leaseholds. Mr.

Nierenberg’s extensive background in all facets of right of way makes him an exceptional addition to the team.

Project Experience
Stanislaus County Public Works, North County
Corridor – Phase I (Riverbank, CA). Consulting with the project team on appraisal and acquisition documents
required for project delivery. Performed a high-level
review of memorandum of adjustment documents for the
acquisition team.

Riverside County Transportation Commission /
Western Riverside County Regional Conservation
Agency, On-Call Right of Way Services (Riverside
County, CA). Appraisal Manager and Appraisal Reviewer for residential, rural, vacant, and commercial parcels for habitat conservation projects as well as roadway and highway projects under an on-call contract with Riverside County Transportation Commission (RCTC).

City of Glendale Department of Water and Power, Glendale Community College Parking Lot Solar Canopy Appraisal (Glendale, CA). Appraisal Manager for valuation for parking canopy space leased to the City from Glendale Community College for generating power through solar photovoltaic panels.

Registrations
General Real Estate Appraiser: CA
# AG021653
Education
MS, Public Administration, Cal State
University, Los Angeles
BA, Economics/History, William & Mary
College, VA
CA State University, Sac., Leadership
Training I and II
Affiliations & Memberships
Recipient of the Emerson Rhyner Award
for Outstanding Management, California
Transportation Foundation and Caltrans
Member of Pi Sigma Alpha, National
Political Science Honor Society
Years of Experience
40 Years with Firm
2 2 | TranSystems
Andrew P. Nierenberg
Appraisal Manager
Texas Department of Transportation (TxDOT), North Houston Highway Improvement Project (NHHIP), 3rd Ward Environmental Justice (Houston, TX). Assisted in the preparation of an affordable housing development program for the impacted residents of the Third Ward. Assisted in the preparation of construction cost estimates for the construction of homes for that same program.

Past Relevant Expertise
Deputy District Director of Right of Way, State of California Department of Transportation, District 7: Five years of experience as District Right of Way Manager for Caltrans District 7, Los Angeles Office, serving in the capacity of Deputy District Director, for the counties of Los Angeles and Ventura. The Deputy District Director manages 160+ right of way agents, right of way land surveyors and support staff reporting to one Principal Right of Way Agent, and six Supervising Right of Way Agents with the largest combined right of way capital outlay budget in Caltrans. Over 125 projects delivered to construction including 10 segments of I-5 (North & South), 3 segments of I-10, and right of way for both the I-405 and 605/10 Interchange Design-Build projects. Personally negotiated “possession and use agreements” securing property rights for the above referenced projects from federal, state, and local agencies as well as from multi-million dollar commercial and industrial interests.

Division Chief of Right of Way and Land Surveys, Caltrans Headquarters: Led statewide Right of Way and Land Surveys Program working for Caltrans Chief Engineer Karla Sutliff during the final quarter of the 2014/2015 fiscal year. The fourth quarter is typically the heaviest volume of project delivery certification review for Headquarters Right of Way. Worked on many critical delivery projects in Northern California as well as complex excess land sales and airspace leasing issues.

Senior Right of Way Agent–Supervisor, Chief of Appraisal for the Regional Special Design-Sequence Task Force: Responsible for directing nine staff appraisers in the valuation of complex property for acquisition of parcels to build the 60/91/215 interchange project in Riverside. The team produced 110 appraisals in eight months. Three years as Appraisal Senior Specialist for the Southern Right of Way Region.

This role included Special Project Consultant for politically sensitive Right of Way issues reporting directly to the Regional Right of Way Manager. 20 years’ experience in the appraisal of various types of real property, with emphasis on appraisal for partial acquisition of fee and easement rights. Two years of specialized experience in the appraisal of "airspace" rights for development on a long-term leasehold basis.

Details of Experience
Conferences/Seminars:

Co-Presenter Speaker MCLE Spring Eminent
Domain Seminar “Upcoming Large Projects –
Joint Projects of LA Metro and Caltrans” April
2010.

Co-Presenter Speaker IRWA Spring Valuation
Seminar “Timing Counts – The Right of Way
Acquisition (and Appraisal) Process” spring 2010.
3 | TranSystems
Andrew P. Nierenberg
Appraisal Manager
Details of Experience (Con’t)
Certified USPAP instructor for State of California
Department of Transportation Division of Right
of Way; Statewide classes for Appraisers and
Right of Way Agents.
- Speaker, IRWA Annual Relocation Assistance
Seminar “What the RAP Agent Should Know
about Appraisals”, Spring 2007.

Instructor Coordinator for California State
University Northridge, Roland Tseng College of
Extended Learning, Real Estate Appraisal
education program from January 1994 to
January 2008 inclusive. Instructor/course
creator of the College’s Appraisal Program 1994
to June 2007. Courses developed included:
“Principles of Real Estate Appraising,” "Income
Property Appraisal,” “Appraisal Report Writing”
“Applied Field Techniques” and “Standards of
Professional Practice (1996 to 2003)” which were
90-hour core courses in the COEL’s real estate
appraisal certificate of participation program.
1 | TranSystems
Debbie Morgan
Project Controls Manager
Debbie Morgan
Project Controls Analyst
Ms. Morgan is responsible for the internal escrow
processing of real property acquisitions for all projects managed from the OPC Sacramento office. With previous
Escrow Officer experience, Ms. Morgan interfaces with
property owners, explains documents and the escrow
process. She is responsible for preparation of acquisition documents (rights of entry, offer letters, deeds,
agreements, forms, etc.), coordination of appraisal and title subconsultants, resolution of title issues, litigation support, relocation support, project control, parcel
management, contract management, and project
reporting. She also provides title/escrow services,
relocation assistance and project management support
for OPC projects throughout California, Arizona, Nevada, and Texas.

Project Experience
Stanislaus County, State Route 108/North County Corridor Phase I Project. Prepared offer letters and documents for this highway project under the Uniform Act for full fee and partial fee acquisitions, permanent easements and temporary construction easements. Responsible for title/escrow coordination, assisted in resolving title issues, coordinate approvals with Caltrans and County, maintaining weekly acquisition/relocation reports, parcel management, and provided eminent domain/contract support.

Reviewed appraisals and preliminary title reports. Hatch Road/PFE Left Turn Channelization Project.

Provided client coordination, reviewed project appraisals, parcel management/reports, escrow services/title coordination for 12 road easement acquisitions. Hatch Road Channelization Phase II Project. Prepared all offer letters, parcel management, escrow services/title coordination for 4 road easement acquisitions. Crows Landing Road at West Main Street Project. Prepared all offer letters, parcel management/reports, escrow services/title coordination for 6 road easement acquisitions. Crows Landing Road Bridge Replacement Project. Prepared all offer letters and right of way documents for project, parcel management/reports, escrow services/title coordination for road easement acquisitions. Also worked on the Hickman Road Bridge Improvement Project, Pleasant Valley Road Bridge Improvement Project, Gilbert Road Bridge Improvement Project, Shiells Road Bridge Improvement Project, Tegner Road Bridge Improvement Project, Claribel Road at Roselle Avenue Intersection Project, and various Claribel Road Widening Improvement Projects.

Education
BS, Home Economics in Business; Minor
in Business University of Wisconsin
Postgraduate: Escrow I-II, Real Estate
Practices
Years of Experience
37 Years with Firm
22 2 | TranSystems
Debbie Morgan
Project Controls Manager
City of Bakersfield, Centennial Corridor Improvement Project (Bakersfield, CA). Assisted with preparation of Notices and finalizing Offer Letters and documents to property owners. Provided referral site searches for relocation of occupants. 24th Street Improvement Project (Bakersfield, CA). Assisted in preparing Notices, prepare and finalize Offer Letter and documents to property owners.

Solano County, Cordelia Hills Sky Valley Open Space and Pedestrian Bike Path Project (Solano County, CA). Preparation of offer letter and documents for owner’s signatures, review of appraisal, parcel management/ reports, coordinate title and escrow services for full fee simple interest in 148-acre parcel with improvements. Stevenson Road Bridge Improvement Project. Preparation of NDA’s, document preparation, parcel management/status reports, review of legal descriptions and plat maps, and title coordination for three permanent easement and temporary construction easement acquisitions.

Sacramento Area Flood Control Agency (SAFCA), Natomas Levee Improvement Project. Designated Quality Control Manager for acquisition, responsible for all offer letter/agreement document, rights of entry, parcel management/maintaining acquisition and right of entry status reports. Ordered and reviewed appraisals, provided eminent domain/contract support, coordinated with owners/reviewed agreementstitle issues, and escrow services/title coordination/responsible for all ordering / distribution to all parties, maintaining status of preliminary reports for project for acquisition of 300+ parcels. Elder Creek Property Acquisition Project. Responsible for preparation of notice of decision to appraise documents, parcel management/maintaining acquisition status reports. Ordered and provided title coordination for all ordering and distribution to all parties-maintaining status of preliminary reports for project. Florin Creek Flood Control Project, Phase I. Responsible for preparation of all offer letter/agreement documents, escrow services/title coordination, ordering and distribution of preliminary reports, and parcel management for the project for the acquisition of easement interests. Sierra Northern Railroad Woodland Branch Project. Prepared offer letters, agreement documents, escrow, title coordination, ordering and distribution of preliminary reports, and parcel management. Also worked on SAFCA’s American River Common Features Completion Project, South Sacramento County Streams Project, Robla Creek Project, and the Mayhew Levee Project.

Transportation Agency of Monterey County (TAMC), Salinas Rail Extension Project. Provided assistance with title clearance, lienholder contacts and coordinate the closing of escrows. Provided referral site searches for relocation of tenants.

Santa Clara Valley Municipal Water District, Upper Llagas Creek Project, Phase I and II. Assisted in the document preparation of agreements and deeds, provided title support to managers and agents, prepared Notice of Decision to Appraise letters, reviewed appraisals, title reports, and resolved title issues. Prepared project reports for acquisition of 100+ parcels.
3 | TranSystems
Debbie Morgan
Project Controls Manager
City of Napa, Big Ranch Road Widening Project. Prepared Notices, offer letters, agreements and easement deeds, parcel management/reports. Reviewed appraisals, preliminary title reports, resolved title issues, and coordinated closing of escrows.

City of Coachella, Avenue 52/Grapefruit Boulevard Grade Separation Project. Prepared offer letters, purchase and sale agreements, deeds, possession & use agreements. Reviewed appraisals and preliminary title reports. (Approximately 15 parcels, including UPRR) Calaveras County, Stagecoach Road Bridge Improvement Project. Prepared Notice of Decision to Appraise letters, offer letters, agreements and easement deeds, parcel management/reports. Reviewed appraisals, preliminary title reports, resolved title issues and coordinated closing of escrows for permanent and temporary construction easements acquisitions. Hogan Dam Road Bridge Improvement Project and Single Tree Drive over Little Johns Creek Improvement Project. Prepared Notice of Decision to Appraise letters, offer letters, RW documents, reviewed appraisals and legal descriptions, preliminary title reports and coordinated closing of escrows for rural homesite acquisitions of permanent easements and temporary constructions easements. Schaad Road Bridge Improvement Project. Acquired a permanent easement and a temporary construction easement on commercial property for the replacement of an existing bridge crossing the creek. Prepared Notice of Decision to Appraise letter, offer letter, R/W documents, reviewed appraisal and legal descriptions, preliminary title reports and coordinated closing of escrow.

Riverside County Transportation Commission (RCTC), Mid-County Parkway Project. Prepared offer letters and documents for commercial and residential properties. Pachappa Overpass Project. Assist with preparation of the Notice of Decision to Appraise letters to property owners. SR-91 Corridor Improvement Project. Prepared title reviews, NOE’s, offer letters, agreements, transfer deeds and RON notices. Reviewed preliminary title reports, responsible for the closing of escrows, title coordination on title issues, and reviewed appraisals.

City of Sparks, North Truckee Drain Realignment Project. Prepared offer letters and all right of way project documents, reviewed appraisals, escrow services/title coordination, parcel management/reports for the acquisitions of two permanent storm drain easements, permanent access easements, and temporary construction easements.

Amador Water Agency , Raw Water Small Diameter Pipeline Project. Prepared all offer letters and right of way documents for permanent pipeline easements, reviewed project appraisals, resolve title issues, parcel management/reports for approximately 100 parcels.

Nevada Department of Transportation (NDOT), McCarran Boulevard Widening Project. Provided escrow services for partial fee acquisitions, which included title/escrow coordination. Provided title support on title issues for project manager. Reviewed preliminary title reports. Coordinated with Mortgage Lenders on foreclosure properties, and research property ownerships. Prepared offer package to owners. 4 | TranSystems
Debbie Morgan
Project Controls Manager
Washoe County, Truckee River Flood Management Project. Acquisition of two full fee businesses /relocations. Researched project info, contacted title company for information, proposal bid/coordination with escrow, requested and tracked preliminary reports, provided document preparation, prepared and updated acquisition and relocation status reports, coordinated with appraiser, and assisted Project Manager.

Exposition Construction Authority, Phase 2 of the Exposition Light Rail Transit Project. Prepared offer letters on commercial properties, reviewed project appraisals and preliminary title reports.

San Bernardino County Transportation Authority, Devore I-15 Interchange Project. Prepared agreements and deeds. Reviewed appraisals, preliminary title reports, resolved title issues and prepared RON notices. Laurel Street Grade Separation Project. Responsible for coordinating the closing of escrows and title coordination for the project. Review of executed acquisition documents, preliminary title reports and update requests, and maintaining escrow report.

San Joaquin Area Flood Control Agency, Levee Improvement Project. Provided full in-house escrow services for 250+ properties (fee and easement acquisitions). Coordinated closely with client and eminent domain attorney to keep project on schedule and under budget. Reviewed all project appraisals /coordinate with appraiser, title coordination for title only, prepared all documents for project/rights of entry, parcel management/project reports.

City of Citrus Heights, Greenback Lane Road Widening Project. Project document preparation, client coordination, appraisal coordination and review, parcel management/project reports for meetings, attorney coordination/owner coordination and escrow services/title coordination for over 53 acquisitions (including commercial). Setup/managed City trust account for tenant security deposits for relocation services, prepared account reports, prepared/signed tenant security deposit refund checks and coordinated with property management.

City of Rohnert Park, Crane Creek Trail Project. Title coordination for fee simple acquisition involving remnant rural parcel. Prepare correspondence to property owners, document preparation and parcel management.

Port of Corpus Christi, Hillcrest Voluntary Acquisition and Relocation Program. Preparation of acquisition documents for full property acquisitions. Prepared and provided referral site searches for residential relocation occupants being displaced. Maintained and updated rental and sale listings in comp book for relocation occupants.

Fresno County, Road Widening Project for Academy Avenue. Coordinated closely with client/attorney, performed all document preparation, owner coordination, review all project appraisals, parcel 5 | TranSystems
Debbie Morgan
Project Controls Manager
management/project reports, escrow services/title coordination for over 85 permanent easements and a few fee acquisitions (residential/commercial).

Trinity County, Ruth/Zenia Road 502 Reconstruction Project. Preparation of NDA’s, offer letters and right of way documents, appraisal review, parcel management/project reports, escrow services/title coordination for 4 permanent easements and temporary construction easements acquisitions.

Santa Clara Valley Transportation Agency, Milpitas Extension. Responsible for the preparation of offer letters, agreements and deeds for approximately 50 commercial and residential properties for partial fee and easement acquisitions. Reviewed appraisals title reports, and resolved title issues. Coordinated the closing of escrows, prepared and maintained project reports, attended agency meeting and worked closely with project manager. For the Stevens Creek I-280/I-880 Project, prepared offer letters and acquisition documents, reviewed appraisals and preliminary title reports.

California High Speed Rail, Right of Way Services (Fresno to Bakersfield) Project. Provided referral site searches for commercial and residential property owners being displaced.

QUALIFICATIONS OF TIFFANY K.V. MACH, MAI
TIFFANY K. V. MACH is a certified general real estate appraiser in the State of California. She has been employed by the firm of rpa Wakefield & Hopper, Inc., dba Real Property Analysts since 1991 and has been a co-owner since 2018.

CERTIFICATION Ms. Mach is registered with the State of California Office of Real Estate Appraisers as a Certified General Real Estate Appraiser, CA #AG025952.

PROFESSIONAL
ORGANIZATIONS Ms. Mach is a MAI designated member of the Appraisal Institute. (October 2012).

Activities
Regional Representative, Northern California Chapter, Appraisal Institute, 2015-2016.

Director, Northern California Chapter, Appraisal Institute, 2015-2017.

EDUCATION California State University, Fresno
Bachelor of Science Degree, 1991
Business Administration – Real Estate & Urban Land Economics California State University, Fresno – Courses
Real Estate Law
Real Estate Finance
Real Estate Practices
Real Estate Appraisal
Business and Real Estate Economics
Other Courses/Seminars –
The Technical Inspection of Real Estate (The Beckman Company) The Appraisal Institute
Course 1A1/8-1 - Real Estate Appraisal Principles
Course 120 - Real Estate Appraisal Procedures
Course 310 - Basic Income Capitalization
Course 320 - General Applications
Course 410 - Standards of Professional Practice (Part A) Course 420 - Standards of Professional Practice (Part B) Course 510 - Advanced Income Capitalization
Course 520 - Highest & Best Use and Market Analysis
Course 530 - Advanced Sales Comparison & Cost Approaches Course 540 - Report Writing & Valuation Analysis
Course 550 - Advanced Applications
USPAP - 2022-2023

APPRAISAL
EXPERIENCE Commercial, Industrial, Multiple-Family, Agricultural Properties, SingleFamily Residences, Condominiums & Subdivisions.

PARTIAL LIST
OF CLIENTS CSUF Auxiliary; Caltrans; Cities of Clovis, Fresno, Merced, Los Banos, & Tulare; Central Valley Community Bank; Clovis Unified School District; Fresno Metropolitan Flood Control District; Fresno Unified School District; St. Agnes Medical Center; Siskin Ranchos; Pacific Gas & Electric Company; Cathay Bank; United Security Bank, Westamerica Bank; KeyBank; Comerica Bank. Numerous other individuals, firms & public agencies.

LICENSE OF TIFFANY K.V. MACH, MAI
QUALIFICATIONS OF KELLY P. STEVENS, SRA
KELLY P. STEVENS is employed by rpa Wakefield & Hopper, Inc., dba Real Property Analysts, an independent appraisal firm and has been a co-owner since 2018.

CERTIFICATION Mr. Stevens is registered with the State of California Office of Real Estate Appraisers as a Certified Residential Real Estate Appraiser, CA #AG020683.

PROFESSIONAL ORGANIZATIONS
Mr. Stevens is an SRA designated member of the Appraisal Institute (2012).

ACTIVITIES
Secretary of the Northern California Chapter, Appraisal Institute, 2011 Treasurer of the Northern California Chapter, Appraisal Institute, 2012 Vice President of the Northern California Chapter, Appraisal Institute 2013 President of the Northern California Chapter, Appraisal Institute 2014 EDUCATION California State University, Fresno
Bachelor of Science Degree, 1993
Business Administration – Real Estate & Urban Land Economics California State University, Fresno – Courses
Real Estate Law
Real Estate Finance
Real Estate Practices
Real Estate Appraisal
Business and Real Estate Economics
The Appraisal Institute
Residential Market Analysis and Highest & Best Use
Residential Site Valuation and Cost Approach
Residential Sales Comparison & Income Approaches
Residential Report Writing & Case Studies
Real Estate Finance Statistics & Valuation Modeling
Advanced Residential Applications & Case Studies (Part I) Advanced Residential Report Writing (Part II)
USPAP 2022-2023
General Appraiser Market Analysis and Highest & Best Use General Appraiser Site Valuation and Cost Approach
General Appraiser Income Approach/Part I
General Appraiser Income Approach/Part II
General Appraiser Sales Comparison Approach
Advanced Income Capitalization
Advanced Market Analysis and Highest and Best Use

APPRAISAL
EXPERIENCE Industrial, Retail, Office, Multiple-Family, Single-Family, Condominiums, Small Agriculture and Land.

PARTIAL LIST
OF CLIENTS United Security Bank, Rabobank, Educational Employees Credit Union, First American Title Co., Citizens Bank, City of Fresno, County of Fresno, County of Madera, numerous other individuals and companies.

LICENSE OF KELLY P. STEVENS, SRA
Right of Way Appraisal Services
Michael E. Lockard, MAI, R/W-AC
Industry experience since 1992
Designation, Certifications, and License
MAI, Designated Member, Appraisal Institute
R/W-AC, Right of Way Appraisal Certified, International Right of Way Association (IRWA) Certified General Real Estate Appraiser, State of California, #AG011733 (Expires 8-2-2023) DBE, California Department of Transportation (Firm ID# 41986) Litigation Professional Development Program, Appraisal Institute Registry Appraisal Institute (AI) Leadership
2019, Government Relations Committee, Northern California Chapter, Appraisal Institute 2016 President, Executive Officer, Northern California Chapter, Appraisal Institute 2013-2016 Board of Directors, Northern California Chapter, Appraisal Institute 2015-2016 Regional Representative, Northern California Chapter, Appraisal Institute Past Finance Chair, Nominations Chair, Seminar Chair, Northern California Chapter, Appraisal Institute Past Chair of Central Valley Sierra Branch, Appraisal Institute Past Chair of Central Valley Spring Conference, Appraisal Institute Mr. Lockard has served as a conference chair and moderator for Appraisal Institute educational offerings concerning Right of Way/Eminent Domain, Conservation Easements, and Commercial Real Estate topics. As an active member of the Government Relations Committee, Mr. Lockard participates in addressing legislation, laws, regulations, and business practices affecting the appraisal profession.

Related Course Work:
i. The Appraisal Institute
Condemnation Appraising: Principles & Applications; Uniform Appraisal Standards for Federal Land Acquisitions; Estimating Loss in Value; The Appraiser as an Expert Witness (Preparation and Testimony); Litigation Appraising (Specialized Topics); Appraising the Appraisal (Appraisal Review-General); Conservation Easement; Advanced Applications; Advanced Cost & Sales Comparison Approaches; Advanced Capitalization; Highest & Best Use Analysis; Basic Income Capitalization; Report Writing & Valuation Analysis; Basic Valuation Procedures; Residential Case Studies; Uniform Standards of Professional Practice; Special Purpose Properties; Subdivision Valuation; Arbitration; Attacking and Defending an Appraisal in Litigation; Conservation and Historic Preservation Easements; Wetlands; Waterways; and Unusual Land Valuation Issues; Green Building Valuation; Appraising Partial Interests; Vineyard Valuation; Hypothetical Conditions and Extraordinary Assumptions; and Farmland Mitigation & Preservation/Conservation Easements. ii. IRWA
Easement Valuation (C-403); The Valuation of Partial Acquisitions (C-421); Reviewing Appraisals in Eminent Domain (C-410); Problems in the Valuation of Partial Acquisitions (C-431); Understanding Environmental Contamination in Real Estate (603); Corridor Valuation; Principles of Real Estate Appraisal; Principles of Land Acquisition; Property Descriptions (902); Alternative Dispute Resolution; Computing Replacement Housing Payments; and, Ethics and the Right of Way Profession.
ii. ASFMRA
Valuation of Lease Interest for Permanent Plantings (May 2021), Annual Agricultural Outlook (Annual) iv. Federal Highway Administration (FHWA)
Real Estate Acquisition Under the Uniform Act: An Overview v. College (California State University, San Diego)
Bachelor of Science, Major in Real Estate, Minor in Economics; Law of Real Property; Urban Planning; Land Markets & Real Estate Analysis; Real Estate Investment Analysis; Theory of Real Property Valuation; Real Estate Finance; Geography of Cities; and, Real Estate Principles.

Right of Way Appraisal Services
v. Description of Services
RowLand Valuation is a northern California appraisal firm specializing in valuation and consulting services for Right of W ay and public projects. Right of W a y appraisal reports and valuation services include: ROW project estimates and value engineering, full and partial acquisition appraisals, permanent and temporary easements, damages/benefits analysis, appraisal review, and general Right of Way consulting. Additional Right of W ay valuation services includes leasehold analysis and crop damage estimates. Appraisals are completed according to standards suitable for public acquisition and compliance with the Uniform Act, California Code of Civil Procedures (“Eminent Domain Law”), and Caltrans Appraisal Policies (Chapter 7).
vi. Firm Profile
Sole proprietor (30 years industry experience)
vii. Project Lump Sum/Hourly Rates
Lump-Sum Fees (bulk basis): Appraisals (lump sum) estimated at $4,500 to $7,000 per larger parcel, 2) Appraisals involving complex properties and severance damage analysis ($6,000 to $10,000), 3) Standard Appraisal Review ($1,250-$1,700, complex $1,800-2,500). Hourly Rate Schedule: Appraisal Services: $195 per hour, Appraisal Review: $205 per hour. Depositions/Court Appearances / Arbitrations / Mediations / Hearings / Testimony: $300 per hour
Individual Appraisal Services
Based on time and complexity

Certification List Submit Change Request Add Date Alert Vendor Information

BUSINESS NAME ROWLAND VALUATION
SYSTEM VENDOR NUMBER 20324231
PRIMARY OWNER'S NAME MR. MICHAEL LOCKARD
ETHNIC GROUP Hispanic American
GENDER Male
Certification Information
CERTIFYING AGENCY California Department of Transportation CERTIFICATION TYPE DBE - Disadvantaged Business Enterprise EFFECTIVE DATE 10/27/2021
RENEWAL DATE 8/1/2023
Contact Information
MAIN COMPANY EMAIL [email protected]
MAIN PHONE 209-645-2341
MAIN COMPANY WEBSITE http://www.rowlandvaluation.com
Addresses
PHYSICAL ADDRESS 1239 S. HIGHLAND AVE
RIPON, CA 95366 [map]
MAILING ADDRESS 1239 S. HIGHLAND AVE
RIPON, CA 95366 [map]
Business Capabilities
BUSINESS CERTIFIED FOR Offices of Real Estate Appraisers

FULL DESCRIPTION OF

CAPABILITIES/PRODUCTS
Certification: View Generated by MICHAEL LOCKARD, ROWLAND VALUATION on 12/29/2022

COMMODITY CODES CA WCC H6531 REAL ESTATE APPRAISERS & BROKERS NAICS 531320 Offices of Real Estate Appraisers (More)
Owner Ethnicity and Gender
ETHNIC GROUP Hispanic American
GENDER Male
Location and Work Districts/Regions
COUNTY San Joaquin (CA)
STATEWIDE WORK AREA No
WORK DISTRICTS/REGIONS Alameda
Fresno
Merced
San Joaquin
Stanislaus
Tuolumne
Additional Information

CUCP PUBLIC DIRECTORY

CERTIFICATION NUMBER
41986
Certification List
Customer Support Home | Print This Page | Print To PDF | Translate Copyright © 2022 B2Gnow. All rights reserved.

Generated by MICHAEL LOCKARD, ROWLAND VALUATION on 12/29/2022

04/14/2023
4/17/2023
DBE Good Faith Journal
Santolucito Dore
3/31/23
3/31/23 She never responded to email
ROWLand Valuation 4/4/23 Email follow up from 4/4/23 to 4/11/23 RowLand Valuation
Michael Lockard, MAI
[email protected]
209.645.2341
CUCP: 41986
Santolucito Dore never responded to my email.
31600 Railroad Cyn Road, 100-L
Canyon Lake, CA92587
[email protected]
CUPC: 43345
DBE Good Faith Journal Advertisement 3/31/23
Santolucito Dore email 3/31/23 She never responded to email ROWLand Valuation email 4/04/23 They responded
and provided info.

Overland, Pacific & Cutler
5000 Airport Plaza Way
Long Beach, CA 90815
Tel: (562) 304-2000
Fax: (562) 304-2020
Ad Proofs
Project Name: Real Property Easement, Appraisal,
Negotiation, and Acquisition Services for the Multi-Use Trail Pedestrian Improvement Project (Segments 1E, 2, 13, and 14)
Contract/Bid #: CML-5146(026)
Awarding Agency: City of Coalinga
Focus Journal Ad
Publication: DBE GoodFaith (DBEGoodFaith.com)
Published On: 03/31/2023 @ 01:11:20 PM Pacific
Expired On: 04/17/2023 @ 11:59:59 PM Pacific
Message Notifications Sent To: [email protected]
Published At: https://dbegoodfaith.com/item.php?item_type=ads&ad_adid=56930 Get in Touch
Outreach Coordinator
M Brief
Telephone
(562) 304-2000
Fax
(562) 304-2020
Address
5000 Airport Plaza Way
Long Beach, CA 90815
Send Message »
Project Name
Real Property Easement, Appraisal, Negotiation, and Acquisition Services for the Multi-Use Trail Pedestrian Improvement Project (Segments 1E, 2, 13, and 14)
Bid/Contract #
CML-5146(026)
Awarding Agency
City of Coalinga
Project Location
Coalinga, Fresno County, CA
Bid Date
04/17/2023 at 05:00
Project Details
OPC is seeking DBE subconsultants that can provide any of the following services:

Right-of-Way Appraisal and/or Appraisal Review services. Interested DBE firms should
forward the company SOQ or Resume and be able to provide the services in Coalinga, CA.

Please send information to [email protected] and
[email protected].

OPC is a right of way services firm that provides real estate services to public agencies. We routinely partner with subconsultants that provide additional services and are an equal opportunity employer.

Overland, Pacific & Cutler
is seeking qualified DBEs
Page II Ad Proofs - Real Property Easement, Appraisal, Negotiation, an...

Certification & Assistance
California DBE Program
San Francisco LBE Program
San Diego SLBE Program
Bay Area Rapid Transit MBE, WBE (EOPP) Program
Los Angeles County CBE Program
Alameda County SLEB Program
California Supplier Clearinghouse Diversity Program
Program
Oakland LBE/SLBE Program
Los Angeles County SLBE & DVBE Program
California SB-PW Program
California DVBE Program
Free DBE Resources
Procurement, Capital Access, &
Surety Bond Assistance
The U.S. Department of Transportationsupported Southwest Region SBTRC helps DBEs with Procurement, Capital Access, and
Surety Bond Assistance - and much more - at
no cost.

Learn more »
Page III Ad Proofs - Real Property Easement, Appraisal, Negotiation, an...

Trade Journal Ad
Publication: DBE Journal (DBEJournal.com)
Published On: 03/31/2023 @ 01:11:20 PM Pacific
Expired On: 04/17/2023 @ 11:59:59 PM Pacific
Published At:
http://dbejournal.com/index.php?show_ad=56930&ad_project_name=Real+Property+Easement%2C+Appraisal%2C+Negotiation%2 C+and+Acquisition+Services+for+the+MultiUse+Trail+Pedestrian+Improvement+Project+%28Segments+1E%2C+2%2C+13%2C+and+14%29&co_name=Overland%2C+Pacifi c+%26+Cutler
Outreach Coordinator
M Brief
Contact Information
5000 Airport Plaza Way
Long Beach, CA 90815
Telephone
(562) 304-2000
Fax
(562) 304-2020
Overland, Pacific & Cutler
is seeking qualified DBEs
Project Name
Real Property Easement, Appraisal, Negotiation, and Acquisition Services for the Multi-Use Trail Pedestrian Improvement Project (Segments 1E, 2, 13, and 14)
Bid/Contract #
CML-5146(026)
Awarding Agency
City of Coalinga
Project Location
Coalinga, Fresno County, CA
Bid Date
04/17/2023 at 05:00
Project Details
OPC is seeking DBE subconsultants that can provide any of the following services:

Right-of-Way Appraisal and/or Appraisal Review services. Interested DBE firms should
forward the company SOQ or Resume and be able to provide the services in Coalinga, CA.

Please send information to [email protected] and
[email protected].

OPC is a right of way services firm that provides real estate services to public agencies. We routinely partner with subconsultants that provide additional services and are an equal opportunity employer.

Page IV Ad Proofs - Real Property Easement, Appraisal, Negotiation, an...

Tweet
Published On: 03/31/2023 @ 01:12:46 PM Pacific
Published At: https://twitter.com/dbegoodfaith/status/1641896337871368192 PLEASE NOTE - The image below is a representation of what your tweet may look like. The appearance of your tweet can vary depending on a variety of factors, including the type of device the tweet is displayed on and Twitter's internal settings. For a realtime copy of your tweet, please use the link provided above to view on Twitter.com & print the screen from your browser. You do not need a Twitter account to view or print this tweet.

Overland, Pacific & Cutler is seeking DBEs
in Coalinga -
dbegoodfaith.com/item.php?item_...
01:12 PM - Mar 31, 2023
Page V Ad Proofs - Real Property Easement, Appraisal, Negotiation, an...

From: Maria Brief
To: Christie Santolucito; Sky Sylvester
Cc: Liz O"Neil; Jeff Purdie; Steven Harris
Subject: City of Coalinga - Multi-Use Trail Pedestrian Improvement Project ROW Services Segments IE, 2, 13, and 14 Date: Friday, March 31, 2023 10:14:00 AM
Attachments: Coalinga - CMAQ - Trails - RFQ for ROW(final).pdf Good morning, Christie and Sky:

I hope you are both doing well. We came across a new RFP from the City of Coalinga for the Multiuse Trail Pedestrian Improvement Project ROW Services Segments IE, 2, 13, and 14 and wanted to reach out to you about this project. Did you work on the first phase of the trail project last year? Regards,
Maria
From: Michael Lockard MAI
To: Maria Brief
Subject: Re: City of Coalinga - Multi-Use Trail Pedestrian Improvement Project ROW Services Segments IE, 2, 13, and 14 Date: Wednesday, April 12, 2023 4:43:54 PM
Attachments: image001.png
opcdivisionoftssmall2_9baf39ae-0a6a-48c2-a5b7-921f869eb737.png M. Lockard - Qualifications, Rates,.pdf
M. Lockard - References.pdf
M. Lockard - Merced Co. Reviews - Projects Last 12 Months.docx M.Lockard - 10-Q.pdf
M.Lockard - BREA Certification 2021-23.pdf
M.Lockard - Caltrans - DBE.pdf
CAUTION: This email originated from outside of the OPC. Do not click links or open attachments unless you recognize the sender and know the content is safe.

Hi Maria,
See attached documents. Thank you
On Wed, Apr 12, 2023 at 2:27 PM Maria Brief <[email protected]> wrote:

In case I forgot to attach the 10Q in my previous email, please see attached.

Maria Brief | Marketing Manager
Long Beach, CA | Office (562) 304-2000
[email protected] | www.OPCservices.com
NOTICE: This message and any attachments is private and confidential. If you received this message in error, do not use or rely upon it. Instead, please inform the sender and then delete it. Thank you.

From: Maria Brief
Sent: Tuesday, April 11, 2023 4:26 PM
To: Michael Lockard MAI <[email protected]>
Cc: Steven Harris <[email protected]>; Jeff Purdie <[email protected]> Subject: RE: City of Coalinga - Multi-Use Trail Pedestrian Improvement Project ROW Services Segments IE, 2, 13, and 14 Thank you, Michael. Yes! We look forward to receiving the rest of the information listed in my email below.

Regards,
Maria
From: Michael Lockard MAI <[email protected]>
Sent: Tuesday, April 11, 2023 11:39 AM
To: Maria Brief <[email protected]>
Cc: Steven Harris <[email protected]>; Jeff Purdie <[email protected]> Subject: Re: City of Coalinga - Multi-Use Trail Pedestrian Improvement Project ROW Services Segments IE, 2, 13, and 14 CAUTION: This email originated from outside of the OPC. Do not click links or open attachments unless you recognize the sender and know the content is safe.

Hi Maria,
I recommend an appraisal review budget of $1,700 per larger parcel (4 larger parcels, mostly complex appraisals). If agreeable, I will provide the other items on the list later today, or tomorrow morning.

Thanks
On Mon, Apr 10, 2023 at 2:56 PM Maria Brief <[email protected]> wrote:

Thank you for responding Michael. Would you be interested in submitting a bid for Appraisal Review services? There are six (6) parcels total since the City confirmed that they will not be requiring rights on their own properties. We will be proposing Waiver Valuations for parcels #1 and #6, so we only need a quote for Appraisal Review Services for parcels 2, 3, 4, and 5.

ID APN Owner R/W Type of Work
SF to
acquire Segment Use Notes
1 070-060-85 Granite Construction Co. TCE Clearing, Grading, Multi-Trail Construction 3894.43 13 Commercial,
Vacant Land
Simple
Waiver
Valuation PCE Public Pedestrian Multi-Trail OK.
2 070-060-87T
Coalinga-Huron
Recreational Park District
(CHRPD)
TCE Clearing, Grading, Multi-Trail
Construction 34,856.86 13 No Use listed
in Title Complex. PCE Public Pedestrian Multi-Trail Appraisal N/A 070-060-82T
Coalinga-Huron
Recreational Park District
(CHRPD) City of Coalinga
TCE Clearing, Grading, Multi-Trail
Construction 38,007.73 14 No Use listed
in Title
No appraisal
or acquisition PCE Public Pedestrian Multi-Trail needed 3 070-060-76 Chevron USA, Inc. TCE Clearing, Grading, Multi-Trail Construction 11,442.77 14 Commercial,
General Complex. PCE Public Pedestrian Multi-Trail Appraisal N/A 070-100-
18ST City of Coalinga TCE Clearing, Grading, Multi-Trail Construction 18,321.86 2 No Use listed
in Title
No appraisal
or acquisition PCE Public Pedestrian Multi-Trail needed 4 071-160-02S Marco A. Hernandez
Valdez
TCE Clearing, Grading Multi-Trail
Construction 2,546.19 2
SFR
Maybe
Complex. PCE Public Pedestrian Multi-Trail Appraisal.
5 071-020-58S JRYKO Joint Venture TCE Clearing, Grading, Multi-Trail Construction 16,880.53 2 Residential
Vacant Land Complex.

PCE Public Pedestrian Multi-Trail Appraisal.
6 071-020-23S
Andrew Alan Lewis,
PENSCO Trust Company
Custodian
TCE Clearing, Grading, Multi-Trail
Construction 3,180.26 2 Residential
Vacant Land
Simple.

Waiver PCE Public Pedestrian Multi-Trail Valuation OK
Can you provide the following by Wednesday 4/12/23?

1. Fee proposal
a. Your Appraisal Review fees for the following 6 parcels b. Your hourly rates

2. Appraisal Review schedule: Your turnaround time to complete Appraisal services for the 6 parcels.

3. Complete and sign the attached 10Q.

4. Key Staff names, updated resumes, photo/headshot, and copy of licenses/certificates

5. Projects your team is working on/has completed within the last 2 years for the City of Coalinga or any other public agency in Fresno County. Please include name of project and brief description of project. a. Please include projects that involve commercial buildings and properties, government owned properties, and/or vacant commercial and residential property.

6. One public agency reference (including name, title, agency name, phone number and email, project name and short description of project)

7. DBE certificate with DBE ID #.

Thank you, Maria!
Maria
Maria Brief | Marketing Manager
Long Beach, CA | Office (562) 304-2000
[email protected] | www.OPCservices.com
NOTICE: This message and any attachments is private and confidential. If you received this message in error, do not use or rely upon it. Instead, please inform the sender and then delete it. Thank you.

From: Michael Lockard MAI <[email protected]>
Sent: Monday, April 10, 2023 12:11 PM
To: Maria Brief <[email protected]>
Cc: Steven Harris <[email protected]>; Jeff Purdie <[email protected]> Subject: Re: City of Coalinga - Multi-Use Trail Pedestrian Improvement Project ROW Services Segments IE, 2, 13, and 14 CAUTION: This email originated from outside of the OPC. Do not click links or open attachments unless you recognize the sender and know the content is safe.

Thank you for the request. Due to prior commitments, I'm only accepting appraisal review assignments for the next 6-7 months.

Let me know if you need assistance with appraisal reviews.

Thank you
On Tue, Apr 4, 2023 at 1:14 PM Maria Brief <[email protected]> wrote:

Good afternoon, Michael:

I hope you are both doing well. We came across a new RFP from the City of Coalinga for the Multi-use Trail Pedestrian Improvement Project ROW Services Segments IE, 2, 13, and 14 and wanted to reach out to you about this project. The project involves appraisal and acquisition of several parcels in the City of Coalinga, and we were wondering if you would like to provide a bid for Appraisal services. The attached RFQ shows the list of impacted parcels on page 20 of the PDF. Please let us know if you are interested in providing a bid for Appraisal Services for this project.

Thanks!
Maria
Maria Brief | Marketing Manager
Long Beach, CA | Office (562) 304-2000
[email protected] | www.OPCservices.com
NOTICE: This message and any attachments is private and confidential. If you received this message in error, do not use or rely upon it. Instead, please inform the sender and then delete it. Thank you. --
Michael E. Lockard, MAI, R/W-AC
Right of Way Appraiser
1239 S. Highland Ave, Ripon, CA 95366
209.645.2341 (office), 209.402.2341 (cell)
[email protected], www.rowlandvaluation.com
--
Michael E. Lockard, MAI, R/W-AC
Right of Way Appraiser
1239 S. Highland Ave, Ripon, CA 95366
209.645.2341 (office), 209.402.2341 (cell)
[email protected], www.rowlandvaluation.com
--
Michael E. Lockard, MAI, R/W-AC
Right of Way Appraiser
1239 S. Highland Ave, Ripon, CA 95366
209.645.2341 (office), 209.402.2341 (cell)
[email protected], www.rowlandvaluation.com

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Establish Process for Special City Council Meeting Workshop on May 18, 2023, at 5:00pm regarding an Anticipated City Council District Seat Vacancy for District One (1)
Meeting Date: Thursday, May 4, 2023
From: Marissa Trejo, City Manager
Prepared by: Marissa Trejo, City Manager
I. RECOMMENDATION:

There is no staff recommendation. This item was requested as a Future Agenda Item by Mayor Horn.

II. BACKGROUND:

III. DISCUSSION:

In an effort to establish structure for the Special City Council Meeting Workshop on May 18, 2023, at 5:00pm regarding an Anticipated City Council District Seat Vacancy for District One (1), Mayor Horn would like to follow the process below:

1. All City Council Members may submit up to three (3) written questions to be asked of each City Council District One (1) Applicant during the May 18, 2023, workshop.

2. Written questions must be submitted, in writing, to the City Manager by 5:30pm on Monday, May 15, 2023.

3. The City Manager willcollect all written questions submitted and select 8-10 that will be asked of each Applicant during the May 18, 2023, workshop.

4. During the workshop, each Applicant will be asked to provide a brief opening statement of interest.

5. Then, the City Manager will begin reading each of the selected written questions one by one, allowing each Applicant to answer each question.

This process would ensure that each applicant is asked the same questions and that questions are not duplicated by Council Members.

The goal is to ensure a fair and equitable process.

IV. ALTERNATIVES:

Do not establish a process.

V. FISCAL IMPACT:

None.

AT
TACHMENTS: File Name
Description
NoAttachmentsAvailable

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Establish Ad Hoc Committee with Councilman Vosburg and Councilman Hedgecock regarding Coalinga MunicipalAirport Operations and Usage Meeting Date: Thursday, May 4, 2023
From: Marissa Trejo, City Manager
Prepared by: Marissa Trejo, City Manager
I. RECOMMENDATION:

There is no staff recommendation. This item was requested as a Future Agenda Item by Councilman Vosburg.

II. BACKGROUND:

III. DISCUSSION:

Councilman Vosburg would like to work with Councilman Hedgecock and City staff to enhance airport operations and usage and increase events. Examples include, but are not limited to, reinstating Shift Sector events, building warehouses and bringing in electric airplanes.

IV. ALTERNATIVES:

Do Not Establish Ad Hoc Committee with Councilman Vosburg and Councilman Hedgecock regarding Coalinga MunicipalAirport Operations and Usage
V. FISCAL IMPACT:

None.

ATTACHMENTS:

File Name Description
NoAttachments Available

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Approve Revised Council Rules of Procedure
Meeting Date: Thursday, May 4, 2023
From: Marissa Trejo, City Manager
Prepared by: Marissa Trejo, City Manager
I. RECOMMENDATION:

There is no staff recommendation. This item was requested as a Future Agenda Item by Mayor Horn.

II. BACKGROUND:

III. DISCUSSION:

This item allows Council to review and make changes to the Council Rules of Procedure, commonly referred to as the Code of Conduct.

On February 16, 2023, Council directed the City Manager and City Attorney to make revisions that aligned with the Council's current procedures. Additionally, Council Members were advised to contact the City Manager or City Attorney with any proposed changes.

All remaining Council proposed revisions from the April 20, 2023 City Council Meeting have been made and is now ready for approval. Final version is attached.

IV. ALTERNATIVES:

V. FISCAL IMPACT:

None.

ATTACHMENTS:

File Name Description
FINAL_Coalinga_City_Council_Rules_of_Procedure_FINAL_080218_(1).pdf Existing Rules of Procedure Code_of_Conduct_2023_Amended_FINAL_050423.pdf REVISED Rules of Procedures

CITY OF COALINGA-COUNCIL RULES OF PROCEDURE
1 | Page
Decorum of City Council Members

1. Council Members shall:
a. put constituents first at all times;
b. treat each other, Staff, and the Public with dignity, courtesy, and respect; c. value all opinions, be tolerant of new and different ideas, and encourage creativity and innovation;
d. follow through on commitments and be accountable to each other; e. clarify when items are discussed in confidence and maintain appropriate confidentiality;
f. be attentive to others, limiting interruptions and distractions; g. encourage dissent in debate while being mindful not to prolong discourse or block consensus;
h. be candid with each other about ideas and feelings, and resolve conflicts directly;
i. keep comments clear, concise, and on-topic to maximize opportunities for all to express themselves;
j. continuously strive to improve how members work as a team; k. place clear and realistic demands on staff resources and time when requesting action;
l. start and end meetings on time, work from an agenda, and be present, attentive, and prepared;
m. present problems in a way that promotes discussion and resolution; n. continually work to build trust in each other;
o. treat each other and everyone with courtesy and refrain from inappropriate behavior and derogatory comments at all times, including but not limited to Council Meetings, social media, and public events;
p. be fair, impartial, and unbiased when voting on quasi-judicial actions; q. move to require the Mayor to enforce these Rules, and the Mayor shall do so upon an affirmative vote of a majority of the Council Members present; r. preserve order and decorum during the meeting;
s. not delay or interrupt the proceedings or the peace of the council, nor disturb any council member while speaking, by conversation or otherwise; t. prohibit disclosure of confidential communications and authorize public censure for failure to comply;

CITY OF COALINGA-COUNCIL RULES OF PROCEDURE
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u. support the Rules established by the Council; and
v. abide by these Rules in conducting the business of the City of Coalinga. w. value each other’s time;
x. attempt to build consensus on an item through an opportunity for dialogue; but when this is not possible, the majority vote shall prevail and the majority shall show respect for the opinion of the minority;
y. have the right to dissent from, protest, or comment upon any action of the Council;
z. respect each other’s opportunity to speak and, if necessary, agree to disagree;
aa. avoid offensive negative comments and shall practice civility and decorum during discussions and debate; and
bb. assist the Mayor’s exercise of the affirmative duty to maintain order. cc. speak to the City Manager directly on issues and concerns but not give individual direction;
dd. treat staff professionally and refrain from publicly criticizing individual employees;
ee. avoid involvement in personnel issues except during Council closed sessions regarding council-appointed staff such as the City Manager and City Attorney, including hiring, firing, promoting, disciplining, and other personnel matters;
ff. discuss directly with the City Manager and/or City Attorney any displeasure with a department or Staff; and
gg. request answers to questions on agenda items from the City Manager, City Attorney, City Clerk, City Treasurer, Department Directors, or Division Managers prior to the meeting whenever possible.

Decorum of City Staff

1. City Staff shall:
a. prepare well-written staff reports and provide accompanying documents on all agenda items in accordance with the agenda format and preparation schedule; b. be available for questions from Council Members in accordance with the Brown Act prior to and during meetings;
c. respond to questions from the public during meetings only when requested to do so by Council Members or the City Manager;
d. refrain from arguing with the Public or Council Members; and e. switch any electronic equipment such as pagers and cellular telephones to

CITY OF COALINGA-COUNCIL RULES OF PROCEDURE
3 | Page
silent, airplane mode or off during Council meetings.
f. remain objective on issues and should not be advocates for issues unless so directed by the City Manager.

Decorum of the Public

1. Members of the public attending Council meetings shall observe the same rules and decorum applicable to the Council Members and staff as noted above.

2. Members of the public attending Council meetings shall not bring food items into the Council Chambers. Water is okay so long as the container it is in has a closed top.

3. No person shall engage in conduct that is intended to or is likely to provoke violent or riotous behavior, nor shall any person engage in conduct that disturbs the orderly conduct of the Council meeting. Examples of disorderly conduct include, but are not limited to, feet-stamping, whistling, yelling or shouting, organized silent demonstrations, physically threatening conduct, name calling, cursing, and similar demonstrations.

4. The Mayor shall request that a person who is breaching the rules of decorum cease the conduct. If the person does not cease the conduct immediately, the Mayor may declare that person to be in disorder as a result of their conduct and order the person to leave the Council meeting. The Coalinga Police Department shall assist the Mayor in enforcing the rules of decorum, including removing disorderly persons upon order of the Mayor.

5. Lobbyists shall identify themselves and the client(s), business, or organization they represent before speaking to the Council.

Addressing the Council

1. Purpose of Citizen Comments. During City Council meetings, the City provides opportunities for the public to address the Council as a whole in order to listen to the public’s opinions regarding unagendized matters within the subject matter jurisdiction of the City
a. Citizen comments should not be addressed to individual Council Members nor to City Officials, but rather to the Council as a whole regarding city business. b. While members of the public may speak their opinions on City business, personal attacks on Council Members and City Officials, use of swear words, and signs or displays of disrespect for individuals are discouraged as they impede good communication with the Council.
c. Consistent with the Brown Act, the public comment periods on the agenda are not intended to be “Question and Answer” periods or conversations with the Council and City Officials. The limited circumstances under which members

CITY OF COALINGA-COUNCIL RULES OF PROCEDURE
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may respond to public comments as set out in Rule 8.D.2. d. Members of the public with questions concerning Consent Calendar items may contact the Staff person who provided the report prior to the meeting to reduce the need for discussion of Consent Calendar items and to better respond to the public’s questions.
e. During Discussion items, the Mayor may stop a member of the public whose comments are not confined to the agendized item being heard.

2. Speaker time limits. In the interest of facilitating the Council’s conduct of City business, the following time limits apply to members of the public (speakers) who wish to address the council during the meeting.
a. Matters not on the agenda. Three minutes per speaker. b. Consent Calendar items. The Consent Calendar is considered a single item, and speakers are therefore subject to the three-minute time limit for the entire Consent Calendar. Consent Calendar items can be pulled at a Council Member’s request and will be considered individually, with up to three minutes of public comment per speaker.
c. Discussion Calendar items. Three minutes per speaker. d. Time limits per meeting.
(i) Each speaker shall limit his/her remarks to the specified time allotment. (ii) The Mayor shall consistently utilize the timing system. (iii) In the further interest of time, speakers may be asked to limit their comments to new materials and not repeat what a prior speaker said.

Organized groups may choose a single spokesperson who may speak for the group, but with no increase in time.
(iv) Speakers shall not concede any part of their allotted time to another speaker.
(v) The Mayor, with consensus of Council, may further limit, or expand, the time allotted for public comments per speaker or in total for the orderly conduct of the meeting; such limits shall be fairly applied.

Electronic Devices

1. Members of the public shall turn their electronic devices that are capable of emitting sound – including cellular telephones, personal data devices, pagers, digital tablets, laptop computers, etc. – to the off or silent mode during Council meetings.

2. Cameras. Cameras and recording equipment may be used during Council meetings only if:

CITY OF COALINGA-COUNCIL RULES OF PROCEDURE
5 | Page
a. the devices are silent during use; and
b. the devices are used in a manner and at locations that do not impede walkways or others views of the meeting or disrupt the conduct of the meeting.

Location of Speaker

1. Members of the public shall not approach the dais without the express consent of the Mayor.

2. Members of the public wishing to address the Council must approach the podium when recognized by the Mayor and speak only from the podium.

3. Members of the public should, but are not required, to state their name and address before beginning comments.

MEETING TYPES AND SCHEDULES
Regular Meetings

1. The Council shall meet the first and third Thursday of each month generally beginning at 6:00 p.m. in the City Hall Council Chambers, 155 W. Durian Ave, Coalinga, California, except as otherwise provided in the annually adopted meeting schedule or as otherwise revised by the Council.

2. Whenever possible, Special Workshops shall take place in the Council Chambers.

Adjourned Meetings
As permitted by law, the Council may adjourn any Regular, adjourned Regular, Special, or adjourned Special meeting to a time and place specified in the motion of adjournment.

Any Regular, Adjourned Regular, Special, or Adjourned Special Meeting of the Council may be adjourned to a time and place specified in the order of the adjournment. Less than a quorum may so adjourn from time to time. If all the members of the Council are absent from a Regular or Adjourned Regular Meeting, the City Clerk or Deputy City Clerk may declare the meeting adjourned to a stated time and place and shall cause a written notice of the adjournment to be delivered personally or by mail to each member of the Council, the City Attorney, and to each local newspaper of general circulation and radio or television station requesting notice in writing. Such notice shall be delivered personally or by mail at least twentyfour (24) hours before the time of such meeting as set forth in the notice. A copy of the order or notice of an adjournment shall be conspicuously posted on or near the door of the place where the Regular, Adjourned Regular, Special, Adjourned Special Meeting was held within twenty-four (24) hours after the time of the adjournment.

When a Regular or Adjourned Regular Meeting is adjourned as provided in this

CITY OF COALINGA-COUNCIL RULES OF PROCEDURE
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section, the resulting Adjourned Regular Meeting shall be a Regular Meeting for all purposes. When an order of adjournment of any meeting fails to state the hour at which the Adjourned Meeting is held, it shall be held at the hour specified for Regular Meetings by ordinance, resolution, law, or other rules.

Special Meetings
A Special Meeting of the City Council may be called at any time by the Mayor, Mayor Pro-Tem, or by a majority of the members of the Council by delivering personally or by mail a written notice to each member of the Council, the City Attorney, and to each local newspaper of general circulation and radio or television station requesting notice in writing. Such notice shall be delivered personally or by mail at least twentyfour (24) hours before the time of such meeting as set forth in the notice. The call and notice shall set forth the time and place of the Special Meeting and the business to be transacted. No other business shall be considered at such meeting. Such written notice may be dispensed with as to any member who, at or prior to the time the meeting convenes, files with the City Clerk or Deputy City Clerk, a written waiver of the notice. Such waiver may be given by telephone or by telegram. Such written notice may also be dispensed with as to any member who is actually present at the meeting as the time it convenes.

Emergency Meetings

1. In the case of an emergency situation involving matters upon which prompt action is necessary due to the disruption or threatened disruption of public facilities, the legislative body may hold an Emergency Meeting without complying with either the 72-hour or 24-hour notice and posting requirements for Regular and Special Meetings, but shall otherwise comply with the Brown Act procedures generally stated below.

2. Each local newspaper of general circulation and radio or television station that has requested notice of Special Meetings pursuant to the Brown Act, shall be notified by the Mayor of the legislative body, or designee thereof, at least one hour prior to the Emergency Meeting, or in the case of a dire emergency, at or near the time that the Mayor or designee notifies the Council of the Emergency Meeting.

3. This notice shall be given by telephone call to the numbers provided in the most recent request for notification.

4. In the event that telephone services are not functioning, the notice requirements of this section shall be deemed waived, and the legislative body, or designee of the legislative body, shall notify those newspapers, radio stations, or television stations of the Emergency Meeting, the purpose of the meeting, and any action taken at the meeting as soon after the meeting as possible.

CITY OF COALINGA-COUNCIL RULES OF PROCEDURE
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5. During an Emergency Meeting, the legislative body may meet in closed session pursuant to the Brown Act if agreed to by a two-thirds vote of the members present, being not less than four votes of the Council.

6. All Special Meeting requirements in the Brown Act shall be applicable to an Emergency Meeting, with the exception of the 24-hour notice and posting requirement.

7. The minutes of an Emergency Meeting; a list of persons who the Mayor or designee of the Council, notified or attempted to notify; a copy of the roll call vote; and any actions taken at the meeting, shall be posted for a minimum of ten days in a public place as soon after the meeting as possible.

Closed Sessions

1. Closed Sessions generally shall be conducted on the first and third Thursday of every month or during Special Meetings held immediately prior to Regular Meetings.

2. In accordance with the Brown Act, the public may speak regarding any Closed Session item prior to the Closed Session.

3. All Closed Session information, verbal or written, is privileged and confidential and shall not be shared with any person not at the Closed Session. Any Council Member sharing information in violation of this rule may be subject to censure by the Council consistent with the Council’s confidentiality policy then in effect.

4. The City Attorney shall report out in open session any reportable actions that were taken by Council and the vote on such actions in accordance with the Brown Act.

Public Hearings

1. The city clerk shall set Public Hearing dates on all matters that require a notice and Public Hearing before the Council, such as matters received from the planning division and appeals to the Council.

2. Public Hearings will not be withdrawn or continued without the full knowledge and concurrence of the Council Members within whose districts/jurisdiction the issue resides.

3. The Council may refuse to grant a continuance of any Public Hearing unless there is a valid legal reason why the Public Hearing must be continued.

4. Continuances.
a. Any person (applicant, appellant, or designated representative) scheduled for a Public Hearing before the Council:
(i) may obtain one continuance for a period not to exceed the second Regular Meeting after the original scheduled Public Hearing date, as a matter of right, without personally appearing before the Council on

CITY OF COALINGA-COUNCIL RULES OF PROCEDURE
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the scheduled hearing date, provided a written request for the continuance must be delivered to the City Clerk by noon on the day prior to the scheduled Public Hearing. Any person, who has once obtained a continuance by any procedure, may not obtain a subsequent continuance by notifying the City Clerk as provided in this Rule 6.F.a(i).
(ii) who wants to obtain a continuance of the Public Hearing beyond the second Regular Meeting after the original scheduled Public Hearing date, or has not notified the City Clerk as provided in Rule 6.F.4.a(i), may obtain a continuance only by appearing before the Council at the time the original Public Hearing is scheduled and requesting a continuance. This continuance is not a matter of right and will not be granted unless the Council is satisfied that good cause exists for the continuance and that a substantial number of people will not be inconvenienced by such continuance.
(iii) who has once obtained a continuance of a Public Hearing either by notice to the City Clerk per Rule 6.F.4.a(i) or by personal appearance per Rule 6.F.4.a(ii), may obtain a further continuance only by appearing before the Council at the scheduled Public Hearing and satisfying the Council that extraordinary circumstances exist that would justify this second continuance.
(iv) who has twice obtained a continuance of a Public Hearing, may obtain an additional continuance only by appearing before the Council at the scheduled hearing and satisfying the Council that a miscarriage of justice would result from the refusal of the Council to grant a continuance.
b. City Staff may request and upon Council’s approval obtain a continuance based on the need of the originating department or on behalf of a Council Member.

Department staff may request, via the City Clerk, as many continuances as needed to complete and ready the project or appeal for the Public Hearing process; however, Staff may not serve as a requestor on behalf of an applicant or appellant.
c. Any organized group of residents or neighborhood associations, not recognized as an applicant or appellant, may contact their Council Member and request a continuance as needed to complete and ready the project or appeal for the hearing process. The Council Member, in his or her sole discretion, may request the Council approve the continuance for good cause. d. At the meeting when the Public Hearing is scheduled, but before the hearing starts, any Council Member may request the Council approve a continuance. e. Disputes regarding the length of a continuance will be decided by the Council

CITY OF COALINGA-COUNCIL RULES OF PROCEDURE
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at the scheduled hearing if City Staff or the City Clerk cannot obtain mutual agreement between the parties beforehand.

MEETING AGENDAS
Requirements for Agenda Item Submission

1. The City Manager and City Clerk shall develop the agenda for Council meetings in consultation with the Mayor and Mayor Pro-Tem.

2. Council Members may submit items for inclusion on a future agenda by submitting the request via email within ten (10) days of the next finalized agenda via email or written notice.

3. Council Members may submit staff reports or descriptions of oral reports to the City Clerk and or the City Manager for placement on the agenda.

4. Department directors, subject to the discretion of the City Manager, may submit staff reports or descriptions of oral reports to the City Clerk for placement on the agenda.

5. Outside agencies may submit agenda items in accordance with the following:
a. Items from outside agencies must be sponsored for agenda placement by Council Members or department Staff; and
b. All agenda items must be submitted in accordance with the agenda packet submission and preparation requirements.

Declaration of Policy

1. No ordinance, resolution, motion, or item of business shall be introduced or acted upon at a meeting of a legislative body of the City without it appearing on a duly noticed and posted agenda in accordance with the Brown Act. Exceptions to this rule are limited to those provided by state law.

2. No ordinance, resolution, motion, or item of business will be considered that:
a. does not affect the conduct of the business of the City of Coalinga or its powers or duties as a municipal corporation, or
b. supports or disapproves of any legislation or action (i) of the State of California;
(ii) of the Congress of the United States; or
(iii) before any officer or agency of the state or nation, unless the proposed legislation or action, if adopted, will affect the conduct of the municipal business or the powers or duties of the City of Coalinga or its

CITY OF COALINGA-COUNCIL RULES OF PROCEDURE
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officers or employees.
c. Rule 7.B.2 may be invoked only before Public Comment or council deliberation on the matter and by three affirmative votes on the question: “Shall the Council consider this matter?”
Procedures for Submission of Reports

1. A written staff report should be prepared and submitted for agenda review in accordance with the agenda review procedure.

2. Staff reports shall include a section reflecting review by the City Attorney as appropriate.

3. “Continued” items do not require a new staff report if there are no changes other than the agenda date. If there is any other change, a new staff report meeting all applicable requirements must be submitted.

4. Staff reports shall the name of the staff member or department head putting the item on the agenda.

5. Staff reports shall include any fiscal information as it relates to the city budget or spending or saving money.

Written Communications from the City and the Public

1. The City Clerk, City Manager, and or City Attorney shall manage communications to Council Members regarding meeting topics to ensure compliance with the Brown Act.
a. Except for records exempt from disclosure under the California Public Records Act and otherwise by law, agendas or any other writings distributed to all or a majority of the Council Members for discussion or consideration at a Public Meeting are disclosable to the public, and shall be made available upon request without delay.
b. Materials distributed to the Council Members during the meeting shall be available for viewing by the public during the meeting if the materials were prepared by the City or a Council Member, or at the conclusion of the meeting if prepared by another person.

2. Interested parties or their authorized representatives may address the Council by written communications regarding agenda items.
a. Written communications received by the City Clerk prior to posting of the agenda will be included in the agenda packet material. Written communications received by the City Clerk after that deadline will be delivered to the Council Members at the Council Meeting if related to an item on the meeting agenda. b. Documents (10 copies recommended) that members of the public submit to the

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City Council at the meeting shall be given directly to the City Clerk for distribution and shall not be given directly to the Council. The documents will be made available to the public.

Preparation of the Agenda Packet

1. No later than 6:00 p.m. on the Monday prior to each regularly scheduled meeting, the City Clerk shall finalize the agenda packet.

2. Agenda Packet Contents.
a. The agenda packet shall include the agenda, the staff reports, draft resolutions and ordinances, contract, and other attachments. Items noted as “To Be Delivered” on the agenda will be delivered prior to the start of the Council Meeting and published to the City’s website no later than the following day. No item shall be required to be considered by the Council if the applicable written material is not delivered to the Council before the agenda item is discussed and made available to the public at the same time.
b. Corrections or supplements to a staff report or other written materials already included in the agenda packet may be delivered separately. c. All agreements on the agenda shall be available for review by the Council and the Public prior to the meeting, or at the meeting location during the meeting, unless determined otherwise by the City Attorney.

Distribution of the Packet

1. The City Clerk shall distribute the agenda packet to the Council Members and persons requesting copies of the agenda packet no later than Monday at 6:00 p.m. prior to the regularly scheduled meeting.

2. Paper or electronic copies of the agenda packet shall be available for the news media and other such organizations, agencies, institutions, or persons who so subscribe.

Posting of Agenda

1. The City Clerk shall post the agenda of each Regular or adjourned Regular Meetings of the legislative body at least 72 hours in advance of the meeting in a location that is freely accessible to members of the public as required by the Brown Act.

2. The City Clerk shall maintain an affidavit indicating the location, date, and time of posting each agenda.

3. Agendas will generally be published to the City’s website by the end of business on the Monday before Regular Meetings.

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4. Staff reports including attachments, exhibits, and agreements will generally be published to the City’s website by end of business on the Monday before Regular Meetings.

5. If technical difficulties occur, the agenda and reports will be published on the City’s website as soon as those difficulties are resolved.

Failure to Meet Agenda Deadlines

1. The City Clerk shall not, without the consent of the City Manager or City Attorney, accept any agenda item or revised agenda item after the deadlines established and noted in these Rules.

Exceptions to the Agenda Requirement

1. Matters not included on the published agenda may be discussed and acted upon by the legislative body only in the following situations:
a. at a meeting during which a majority of the Council Members determine in open session that the matter in question constitutes an “emergency"; or b. Upon a determination by two-thirds of the Council Members, or if less than twothirds are present by unanimous vote of the Council Members present, that:
(i) there is a need to take immediate action; and
(ii) the need for action came to the attention of the City after the agenda had been posted; or
c. the item was posted for a prior meeting occurring not more than five calendar days prior to the date action is taken on the item, and at the prior meeting the item was continued to the meeting at which action is being taken.

Types of Agenda Items

1. Closed Sessions – confidential discussions with the legislative body as permitted by the Brown Act.

2. Ceremonial Matters – the presentation and receipt of ceremonial resolutions and celebrations not requiring formal legislative body action.

3. Administrative Matters – consent items making clerical corrections to previous legislative documents and to ensure accurate legislative history.

4. Consent Calendar – considered one item, consisting of matters routine in nature and not likely to be subject to debate or inquiry by the Council Members or the public; typically adopted in one motion.

5. Public Hearings – duly noticed hearings as mandated by local, state, or federal law, providing an opportunity for public review and comment of a proposed action by the Council.

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6. New Business – non-routine items requiring an oral presentation and discussion before action is taken.

7. Information Items – items when staff is required by federal or state law or city code to inform Council of an issue when authority has been delegated to a person, position, board, or commission.

8. Public Comment – oral communications from the public regarding matters not on the agenda but within the subject matter jurisdiction of the City.

9. City Council Reports and Requests:
a. Brief oral or written reports summarizing meeting or conference attendance at City expense, as required by AB 12349;
b. Requests that City Manager or Staff report on various issues; c. Requests to place items on a future council meeting agenda must be approved (consensus by Council must be received);
d. Reports on district and citywide activities or news.

Ordinances and Non-Binding Resolutions

1. Ordinances on the agenda may be passed for publication or adopted in accordance with established procedures.

2. Ordinance changes during the review and adoption process. a. The text of an ordinance receiving the necessary votes to bring the matter to Council shall be the text that is included in the published agenda as pass-forpublication. b. The text of an ordinance passed for publication shall be the text that is included in the published agenda for the meeting at which the adoption of the ordinance is discussed.
c. Notwithstanding subsections a, b, and c, typographical and clerical errors may be corrected at any time during the ordinance review and adoption process. d. If a Staff Member intends to make a substantive (i.e., anything not typographical or clerical) change to an ordinance after it is included in a published agenda, at or before the time the ordinance adoption item is called on the agenda the Staff Member shall distribute sufficient written copies of the proposed change so that all other members, the Council Members, relevant City staff, and the public audience have copies.
e. Consideration of a proposed substantive change from the ordinance text that was included in the published agenda shall be continued until the next regular council meeting unless another meeting date is approved by Council.

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f. If the Council’s motion to adopt an ordinance includes a change to the ordinance text from that published in the agenda, prior to the vote the City Attorney or City Clerk shall repeat verbatim the proposed change or otherwise indicate the change is reflected in the circulated written copy of the change.

CONDUCT OF MEETING
Call to Order – Mayor

1. The Mayor, or in the Mayor’s absence the Mayor Pro-Tem, shall take the chair at the hour appointed for the meeting and shall immediately call the meeting of the Council to order.

2. In the absence of the Mayor and Mayor Pro-Tem, the City Clerk shall call the meeting to order and a Mayor Pro-Tempore shall be appointed from the members present.

3. Upon the arrival of the Mayor, the Mayor Pro-Tem or Mayor Pro-Tempore shall immediately relinquish the chair at the conclusion of the business then before the Council.

Roll Call / Attendance

1. A majority of the members of the Council then in office and present within the City limits of Coalinga shall constitute a quorum.

2. Before the Council proceeds with the business before it, the City Clerk shall call the role and note the Council Members present for the minutes. The late arrival of Council Members shall be entered into the minutes.

3. A Council Member shall be considered present at a meeting if the member either is physically in the Council Chambers or is participating in the meeting through teleconference in accordance with the Brown Act. Meeting attendance of Council Members through teleconference will be permitted on a case-by-case basis, determined by the majority of Council.

4. Council Members attending a council meeting through a teleconference are counted when determining a quorum unless they are not within the City limits of Coalinga.

5. Council Members must be physically present at the Council Chamber dais or teleconference location to vote. Proxy or absentee voting is not permitted.

Order of Discussion
The order of business is typically carried out as listed on the agenda or as set out below; however, the Mayor, Mayor Pro-Tem and or City Manager may request the items, unless Council Members object.

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Council Members may request items be reordered by motion.

1. Public Comment will be held at the beginning and at the end of the meeting.

2. Consent Calendar items removed for discussion.
a. Council Members or the City Manager may request that an item be removed from the Consent Calendar for separate consideration.
b. Members of the Public wishing to have an item removed from the Consent Calendar for separate consideration may make a request to a Council Member or the City Manager prior to the beginning of council meeting. c. All matters remaining on the Consent Calendar shall be approved by a single action, such single action to have the legal effect of individual action on each matter.
d. If Consent Calendar items are removed, they shall be discussed immediately and voted on individually after adoption of the balance of the Consent Calendar.

3. Public Hearings.
a. The order of Public Hearings will generally be as follows:
(i) Staff comments, information, and reports, followed by Council Member questions.
(ii) proponent, if applicable, speaks, followed by Council Member questions. (iii) opponent, if applicable, speaks, followed by Council Member questions. (iv) if the Public Hearing is on an appeal that does not require Council de novo review, then the appellant (opponent) speaks before the applicant (proponent) in accordance with the allotted time.
(v) Public Comments.
(vi) if the Public Hearing is a de novo review appeal, the applicant speaks in rebuttal, but if not a de novo review appeal, the appellant speaks in rebuttal.
(vii) closure of Public Comment.
(viii) further Council Member discussion.
(ix) motion to close Public Hearing and take action. See Rule 6.F regarding continuances.
b. The Mayor may direct speakers to avoid repetition in order to permit maximum information to be provided the Council within the time allotted to the hearing.

4. New Business.

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a. The order of discussion after introduction of an item by the Mayor will generally be as follows:
(i) Staff comments, information, and reports, followed by questions from the Council Members.
(ii) Public Comments and information, followed by questions from the Council Members.
(iii) Council Member discussion, motion, and action.
b. Once the item is placed before the Council for discussion, motion, or action, no member of Staff or the Public shall be allowed to address the Council without the consent of the Mayor or Council Members.

Oral Communications from the Audience

1. As required by the Brown Act, a portion of each Council Meeting agenda will provide an opportunity for members of the Public to address the Council on any agendized item, including Closed Session and Consent calendar items.

Regular Meeting agendas also will provide for Public Comment on any unagendized matter that is within the subject matter jurisdiction of the City.

2. In response to Public Comment on non-agendized items, the Council Members may individually:
a. briefly respond to statements made or questions posed by members of the Public;
b. ask questions for clarification;
c. provide a reference to Staff or other resources for factual information or response;
d. request Staff, with consensus of Council, to report to the Council at a subsequent meeting; and
e. request Staff, with consensus of Council, to place a matter of business on a future agenda as needed.

Quorum Call

1. During the course of the meeting, should the presiding officer note a quorum is lacking, the mayor shall call this fact to the attention of the City Clerk.

2. The Mayor then shall issue a quorum call. If a quorum has not been restored within two minutes of a quorum call, the Mayor may declare a recess for a reasonable period of time in order to reestablish a quorum.

3. If no quorum is reestablished within a reasonable time, the Mayor shall adjourn the meeting.

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Obtaining the Floor

1. Any Council Member wishing to speak must first obtain the floor by being recognized by the Mayor. The Mayor shall recognize any Council Member who seeks the floor when appropriately entitled to do so.

2. With the concurrence of the Mayor, a Council Member holding the floor may address a question to another Council Member and that Council Member may respond while the floor is still held by the member asking the question.

A Council Member may opt not to answer a question while another member has the floor.

Motions

1. Robert’s Rules of Order, a manual of parliamentary procedure shall be used for the management of motions.

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Decorum of City Council Members

1. Council Members shall:
a. put constituents first at all times;
b. treat each other, Staff, and the Public with dignity, courtesy, and respect; c. value all opinions, be tolerant of new and different ideas, and encourage creativity and innovation;
d. follow through on commitments and be accountable to each other; e. clarify when items are discussed in confidence and maintain appropriate confidentiality;
f. be attentive to others, limiting interruptions and distractions; g. encourage dissent in debate while being mindful not to prolong discourse or block consensus;
h. be candid with each other about ideas and feelings, and resolve conflicts directly;
i. keep comments clear, concise, and on-topic to maximize opportunities for all to express themselves;
j. continuously strive to improve how members work as a team; k. place clear and realistic demands on staff resources and time when requesting action;
l. start and end meetings on time, work from an agenda, and be present, attentive, and prepared;
m. present problems in a way that promotes discussion and resolution; n. continually work to build trust in each other;
o. treat each other and everyone with courtesy and refrain from inappropriate behavior and derogatory comments at all times, including but not limited to Council Meetings, social media, and public events;
p. be fair, impartial, and unbiased when voting on quasi-judicial actions; q. move to require the Mayor to enforce these Rules, and the Mayor shall do so upon an affirmative vote of a majority of the Council Members present; r. preserve order and decorum during the meeting;
s. not delay or interrupt the proceedings or the peace of the council, nor disturb any Council Member while speaking, by conversation or otherwise; t. prohibit disclosure of confidential communications and authorize public censure for failure to comply;

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u. support the Rules established by the Council;
v. abide by these Rules in conducting the business of the City of Coalinga; w. value each other’s time;
x. attempt to build consensus on an item through an opportunity for dialogue; but when this is not possible, the majority vote shall prevail and the majority shall show respect for the opinion of the minority;
y. have the right to dissent from, protest, or comment upon any action of the Council;
z. respect each other’s opportunity to speak and, if necessary, agree to disagree;
aa. avoid offensive negative comments and shall practice civility and decorum during discussions and debate;
bb. assist the Mayor’s exercise of the affirmative duty to maintain order; cc. speak to the City Manager directly on issues and concerns but not give individual direction;
dd. treat staff professionally and refrain from publicly criticizing individual employees;
ee. avoid involvement in personnel issues except during Council closed sessions regarding Council-appointed staff such as the City Manager and City Attorney, including hiring, firing, promoting, disciplining, and other personnel matters;
ff. discuss directly with the City Manager and/or City Attorney any displeasure with a department or Staff;
gg. request answers to questions on agenda items from the City Manager, City Attorney, City Clerk, City Treasurer, Department Directors, or Division Managers prior to the meeting whenever possible;
hh. be deemed to have forfeited his or her title to office upon failing to attend four (4) consecutive Regular City Council Meetings without excuse; ii. may present via audio, visual, presentation or other means of communications any agenda item requested to be placed on the agenda by that Council Member; and
jj. disclose conflicts of interest:
(i) The Political Reform Act prohibits any public official from making, participating in making, or in any way attempting to use his/her official position to influence a governmental decision in which the public official knows or has reason to know he/she has a financial interest.
(ii) A Public Official who holds an office specified in Government Code Section

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87200, and who has a disqualifying financial interest in a decision, shall identify the conflict of interest or potential conflict of interest, and immediately, prior to the consideration of the matter, do all of the following:
• publicly identify the financial interest that gives rise to the conflict of interest or potential conflict of interest in detail sufficient to be understood by the public, except that disclosure of the exact street address of a residence is not required;
• recuse himself/herself from discussing and voting on the matter, or otherwise acting n violation of Government Code Section 87100; • Leave the room until after the discussion, vote, and any other disposition of the matter is concluded, unless the matter has been placed on the portion of the agenda reserved for uncontested matters; • And, the Public Official may speak on the issue during the time the general public speaks on the issue, but not from the dais. (iii) Public Officials who have a disqualifying conflict of interest shall also comply with the administrative regulations of the Fair Political Practices Commission, as may be amended or adopted, from time to time, for implementing this rule.
kk. direct all contracts to City Manager for signature. ll. strive to pass balanced budgets in a timely manner. mm. not submit requests for non-budgeted expenses as those types of agenda items should originate on the City Council agenda from City Staff via the City Manager if it relates to City building maintenance, staffing, personnel, City vehicles, repairs or upgrades.
nn. refrain from interfering in City administrative duties assigned to the City Manager and Department Heads. All requests from City Staff should flow through their supervisors and the City Manager.
oo. not be involved in the day-to-day work of the City Staff and should make sure not to interfere in the maintenance, personnel needs, City structures and Staff requests.
pp. not interfere with the execution by the City Manager of his or her powers or duties. Except for purposes of inquiry, the Council and its members shall deal with the portion of the administrative services for which the City Manager is responsible solely through him or her. Council Members are not allowed to interfere and/or influence the City Manager in making purchases of any materials, supplies or increase in personnel that come from a City Staff Member or department that have not gone through the chain of command and have approval from the City Manager.

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qq. set policy, but it is the City Manager who actually implements the policies. This means it is not the role of the Council Member to supervise City employees on the job or become involved in the day-to-day administration of City affairs such as personnel, building repairs, and maintenance and all requests from City Staff shall go through the City Manager.
rr. not be authorized to interfere with the City Manager’s administration of City government. Council Members may not give orders to Staff, Department Heads or other City employees. To do its job, however, Council may request information from City Staff on how the City is operating, however any actions from those conversations that could impact the budget or disrupt from the City Manager’s ability to lead should originate from City Staff and follow their chain of command. This does not stop Council from asking questions to City Staff pertaining to a Future Agenda Item they are working on unrelated to duties of the City Manager.
ss. understand it is the City Manager who has the power, and it shall be his or her duty, to appoint, discipline and remove all employees of the City under his or her jurisdiction, subject to civil service requirements.

Decorum of City Staff

1. City Staff shall:
a. prepare well-written staff reports and provide accompanying documents on all agenda items in accordance with the agenda format and preparation schedule; b. be available for questions from Council Members in accordance with the Brown Act prior to and during meetings;
c. respond to questions from the public during meetings only when requested to do so by Council Members or the City Manager;
d. refrain from arguing with the Public or Council Members; e. switch any electronic equipment such as pagers and cellular telephones to silent, airplane mode or off during Council Meetings;
f. remain objective on issues and should not be advocates for issues unless so directed by the City Manager; and
g. disclose conflicts of interest:
(i) The Political Reform Act prohibits any Staff Member from making, participating in making, or in any way attempting to use his/her official position to influence a governmental decision in which the public official knows or has reason to know he/she has a financial interest.
(ii) A Staff Member who holds an office specified in Government Code Section 87200, and who has a disqualifying financial interest in a decision, shall identify the conflict of interest or potential conflict of interest, and immediately,

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prior to the consideration of the matter, do all of the following:
• publicly identify the financial interest that gives rise to the conflict of interest or potential conflict of interest in detail sufficient to be understood by the public, except that disclosure of the exact street address of a residence is not required;
• recuse himself/herself from discussing the matter, or otherwise acting in violation of Government Code Section 87100;
• Leave the room until after the discussion, vote, and any other disposition of the matter is concluded, unless the matter has been placed on the portion of the agenda reserved for uncontested matters; • And, the Staff Member may speak on the issue during the time the general public speaks on the issue, but not from the dais. (iii) Staff Members who have a disqualifying conflict of interest shall also comply with the administrative regulations of the Fair Political Practices Commission, as may be amended or adopted, from time to time, for implementing this rule.

Decorum of the Public

1. Any Member of the Public who is a Lobbyist shall identify themselves and the client(s), business, or organization they represent before speaking to the Council.

2. Members of the Public attending Council meetings shall observe the same rules and decorum applicable to the Council Members and staff as noted above.

3. Members of the Public attending Council meetings shall not bring food items into the Council Chambers. Water is okay so long as the container it is in has a closed top.

4. No person shall engage in conduct that is intended to or is likely to provoke violent or riotous behavior, nor shall any person engage in conduct that disturbs the orderly conduct of the Council meeting. Examples of disorderly conduct include, but are not limited to, feet-stamping, whistling, yelling or shouting, organized silent demonstrations, physically threatening conduct, name calling, cursing, and similar demonstrations.

5. The Mayor shall request that a person who is breaching the rules of decorum cease the conduct. If the person does not cease the conduct immediately, the Mayor may declare that person to be in disorder as a result of their conduct and order the person to leave the Council M eeting. The Coalinga Police Department shall assist the Mayor in enforcing the rules of decorum, including removing disorderly persons upon order of the Mayor.

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6. Any person who willfully engages in conduct which is designed to or is likely to provoke others to engage in violent or riotous behavior, disturbs the peace of the meeting by loud and unreasonable noise, engages in other disruptive conduct which substantially interferes with the orderly conduct of business before the Council, and who fails, upon request of the Mayor, or representative acting in the capacity of the Mayor, to cease such activity, shall be barred from further attendance at such meeting unless permission to remain and/or address the Council is granted by a majority vote of the Council. A person violating this subsection may be charged with a misdemeanor.

Addressing the Council

1. Purpose of Citizen Comments. During City Council meetings, the City provides opportunities for the public to address the Council as a whole in order to listen to the public’s opinions regarding matters within the jurisdiction of the City. a. Citizen Comments should not be addressed to individual Council Members not to City Officials, but rather to the Council as a whole regarding City business. b. While Members of the Public may speak their opinions on City business, personal attacks on Council Members and City Officials, use of swear words, and signs or displays of disrespect for individuals are discouraged as they impede good communication with the Council.
c. Consistent with the Brown Act, the public comment periods on the agenda are not intended to be “Question and Answer” periods or conversations with the Council and City Officials.
d. Members of the Public with questions concerning Consent Calendar items may contact the Staff person who provided the report prior to the meeting.

2. Citizens interested in making comments related to a specific agenda item shall complete a Public Comment Card and provide it to the City Clerk prior to the start of the meeting.

3. Speaker time limits. In the interest of facilitating the Council’s conduct of City Business, the following time limits apply to Members of the Public (speakers) who wish to address the Council during the meeting.
a. Matters within the jurisdiction of the City. Three (3) minutes per speaker. b. Time limits per meeting.
(i) Each speaker shall limit his/her remarks to the specified time allotment. (ii) The City Clerk shall consistently utilize the timing system. (iii) In the further interest of time, speakers may be asked to limit their comments to new materials and not repeat what a prior speaker said.

Organized groups may choose a single spokesperson who may speak

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for the group, but with no increase in time.
(iv)Speakers shall not concede any part of their allotted time to another speaker.
(v) The Mayor, with consensus of Council, may further limit, or expand, the time allotted for public comments per speaker or in total for the orderly conduct of the meeting; such limits shall be fairly applied.

Electronic Devices

1. Members of the Public shall turn their electronic devices that are capable of emitting sound – including cellular telephones, personal data devices, pagers, digital tablets, laptop computers, etc. – to the off or silent mode during Council Meetings.

2. Cameras. Cameras and recording equipment may be used during Council Meetings only if:
a. the devices are silent during use; and
b. the devices are used in a manner and at locations that do not impede walkways or others views of the meeting or disrupt the conduct of the meeting.

Location of Speaker

1. Members of the Public shall not approach the dais without the express consent of the Mayor.

2. Members of the Public wishing to address the Council must approach the podium when recognized by the Mayor and speak only from the podium.

3. Members of the Public should, but are not required, to state their name and address before beginning comments.

MEETING TYPES AND SCHEDULES
Regular Meetings

1. The Council shall meet the first and third Thursday of each month generally beginning at 6:00 p.m. in the City Hall Council Chambers, 155 W. Durian Ave, Coalinga, California, except as otherwise provided in the annually adopted meeting schedule or as otherwise revised by the Council.

2. Whenever possible, Special Workshops shall take place in the Council Chambers.

3. All City Council Meetings, Regular or Special, other than Emergency Meetings, including workshops, shall not be scheduled before 5:00 p.m.

Adjourned Meetings

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As permitted by law, the Council may adjourn any Regular, Adjourned Regular, Special, or Adjourned Special Meeting to a time and place specified in the motion of adjournment.

Any Regular, Adjourned Regular, Special, or Adjourned Special Meeting of the Council may be adjourned to a time and place specified in the order of the adjournment. Less than a quorum may so adjourn from time to time. If all the members of the Council are absent from a Regular or Adjourned Regular Meeting, the City Clerk or Deputy City Clerk may declare the meeting adjourned to a stated time and place and shall cause a written notice of the adjournment to be delivered personally or by mail to each member of the Council, the City Attorney, and to each local newspaper of general circulation and radio or television station requesting notice in writing. Such notice shall be delivered personally or by mail at least twentyfour (24) hours before the time of such meeting as set forth in the notice. A copy of the order or notice of an adjournment shall be conspicuously posted on or near the door of the place where the Regular, Adjourned Regular, Special, Adjourned Special Meeting was held within twenty-four (24) hours after the time of the adjournment.

When a Regular or Adjourned Regular Meeting is adjourned as provided in this section, the resulting Adjourned Regular Meeting shall be a Regular Meeting for all purposes. When an order of adjournment of any meeting fails to state the hour at which the Adjourned Meeting is held, it shall be held at the hour specified for Regular Meetings by ordinance, resolution, law, or other rules.

Special Meetings
A Special Meeting of the City Council may be called at any time by the Mayor, Mayor Pro-Tem, or by a majority of the members of the Council by delivering personally or by mail a written notice to each member of the Council, the City Attorney, and to each local newspaper of general circulation and radio or television station requesting notice in writing. Such notice shall be delivered personally or by mail at least twentyfour (24) hours before the time of such meeting as set forth in the notice. The call and notice shall set forth the time and place of the Special Meeting and the business to be transacted. No other business shall be considered at such meeting. Such written notice may be dispensed with as to any member who, at or prior to the time the meeting convenes, files with the City Clerk or Deputy City Clerk, a written waiver of the notice. Such waiver may be given by telephone or by telegram. Such written notice may also be dispensed with as to any member who is actually present at the meeting as the time it convenes.

Emergency Meetings

1. In the case of an emergency situation involving matters upon which prompt action is necessary due to the disruption or threatened disruption of public facilities, the legislative body may hold an Emergency Meeting without complying with either the 72-hour or 24-hour notice and posting requirements

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for Regular and Special Meetings, but shall otherwise comply with the Brown Act procedures generally stated below.

2. Each local newspaper of general circulation and radio or television station that has requested notice of Special Meetings pursuant to the Brown Act, shall be notified by the Mayor of the legislative body, or designee thereof, at least one hour prior to the Emergency Meeting, or in the case of a dire emergency, at or near the time that the Mayor or designee notifies the Council of the Emergency Meeting.

3. This notice shall be given by telephone call to the numbers provided in the most recent request for notification.

4. In the event that telephone services are not functioning, the notice requirements of this section shall be deemed waived, and the legislative body, or designee of the legislative body, shall notify those newspapers, radio stations, or television stations of the Emergency Meeting, the purpose of the meeting, and any action taken at the meeting as soon after the meeting as possible.

5. During an Emergency Meeting, the legislative body may meet in closed session pursuant to the Brown Act if agreed to by a two-thirds vote of the members present, being not less than four votes of the Council.

6. All Special Meeting requirements in the Brown Act shall be applicable to an Emergency Meeting, with the exception of the 24-hour notice and posting requirement.

7. The minutes of an Emergency Meeting; a list of persons who the Mayor or designee of the Council, notified or attempted to notify; a copy of the roll call vote; and any actions taken at the meeting, shall be posted for a minimum of ten (10) days in a public place as soon after the meeting as possible.

Closed Sessions

1. Closed Sessions generally shall be conducted on the first and third Thursday of every month or during Special Meetings held immediately prior to Regular Meetings.

2. In accordance with the Brown Act, the public may speak regarding any Closed Session item prior to the Closed Session during the Citizen Comments portion of the agenda.

3. All Closed Session information, verbal or written, is privileged and confidential and shall not be shared with any person not at the Closed Session. Any Council Member sharing information in violation of this rule may be subject to censure by the Council consistent with the Council’s confidentiality policy then in effect.

4. The City Attorney shall report out in open session any reportable actions that were taken by Council and the vote on such actions in accordance with the Brown Act.

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Public Hearings

1. The City Clerk shall set Public Hearing dates on all matters that require a notice and Public Hearing before the Council, such as matters received from the planning division and appeals to the Council.

2. Public Hearings will not be withdrawn or continued without the full knowledge and concurrence of the Council Members within whose districts/jurisdiction the issue resides.

3. The Council may refuse to grant a continuance of any Public Hearing unless there is a valid legal reason why the Public Hearing must be continued.

4. Continuances.
a. Any person (applicant, appellant, or designated representative) scheduled for a Public Hearing before the Council:
(i) may obtain one continuance for a period not to exceed the second Regular Meeting after the original scheduled Public Hearing date, as a matter of right, without personally appearing before the Council on the scheduled hearing date, provided a written request for the continuance must be delivered to the City Clerk by noon on the day prior to the scheduled Public Hearing. Any person, who has once obtained a continuance by any procedure, may not obtain a subsequent continuance by notifying the City Clerk as provided in this Rule 6.F.a(i).
(ii) who wants to obtain a continuance of the Public Hearing beyond the second Regular Meeting after the original scheduled Public Hearing date, or has not notified the City Clerk as provided in Rule 6.F.4.a(i), may obtain a continuance only by appearing before the Council at the time the original Public Hearing is scheduled and requesting a continuance. This continuance is not a matter of right and will not be granted unless the Council is satisfied that good cause exists for the continuance and that a substantial number of people will not be inconvenienced by such continuance.
(iii) who has once obtained a continuance of a Public Hearing either by notice to the City Clerk per Rule 6.F.4.a(i) or by personal appearance per Rule 6.F.4.a(ii), may obtain a further continuance only by appearing before the Council at the scheduled Public Hearing and satisfying the Council that extraordinary circumstances exist that would justify this second continuance.
(iv) who has twice obtained a continuance of a Public Hearing, may obtain an additional continuance only by appearing before the Council at the scheduled hearing and satisfying the Council that a miscarriage of

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justice would result from the refusal of the Council to grant a continuance.
b. City Staff may request and upon Council’s approval obtain a continuance based on the need of the originating department or on behalf of a Council Member.

Department staff may request, via the City Clerk, as many continuances as needed to complete and ready the project or appeal for the Public Hearing process; however, Staff may not serve as a requestor on behalf of an applicant or appellant.
c. Any organized group of residents or neighborhood associations, not recognized as an applicant or appellant, may contact their Council Member and request a continuance as needed to complete and ready the project or appeal for the hearing process. The Council Member, in his or her sole discretion, may request the Council approve the continuance for good cause. d. At the meeting when the Public Hearing is scheduled, but before the hearing starts, any Council Member may request the Council approve a continuance. e. Disputes regarding the length of a continuance will be decided by the Council at the scheduled hearing if City Staff or the City Clerk cannot obtain mutual agreement between the parties beforehand.

MEETING AGENDAS
Requirements for Agenda Item Submission

1. The City Manager and City Clerk shall develop the agenda for Council Meetings in consultation with the Mayor and Mayor Pro-Tem.

2. Council Members may submit items for inclusion on a future agenda by submitting the request via email within ten (10) days of the next finalized agenda via email or written notice.

3. Council Members may submit staff reports or descriptions of oral reports to the City Clerk and or the City Manager for placement on the agenda.

4. Department directors, subject to the discretion of the City Manager, may submit staff reports or descriptions of oral reports to the City Clerk for placement on the agenda.

5. Outside agencies may submit agenda items in accordance with the following:
a. Items from outside agencies must be sponsored for agenda placement by Council Members or department Staff; and
b. All agenda items must be submitted in accordance with the agenda packet submission and preparation requirements.

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6. All Items placed on a City Council agenda, including all exhibits and attachments, shall be reviewed and approved by the City Attorney prior to finalizing the agenda.

Declaration of Policy

1. No ordinance, resolution, motion, or item of business shall be introduced or acted upon at a meeting of a legislative body of the City without it appearing on a duly noticed and posted agenda in accordance with the Brown Act. Exceptions to this rule are limited to those provided by state law.

2. No ordinance, resolution, motion, or item of business will be considered that:
a. does not affect the conduct of the business of the City of Coalinga or its powers or duties as a municipal corporation, or
b. supports or disapproves of any legislation or action (i) of the State of California;
(ii) of the Congress of the United States; or
(iii) before any officer or agency of the state or nation, unless the proposed legislation or action, if adopted, will affect the conduct of the municipal business or the powers or duties of the City of Coalinga or its officers or employees.
c. Rule 7.B.2 may be invoked only before Public Comment or Council deliberation on the matter and by three affirmative votes on the question: “Shall the Council consider this matter?”
Procedures for Submission of Reports

1. A written staff report should be prepared and submitted for agenda review in accordance with the agenda review procedure.

2. Staff reports shall include a section reflecting review by the City Attorney as appropriate.

3. “Continued” items do not require a new staff report if there are no changes other than the agenda date. If there is any other change, a new staff report meeting all applicable requirements must be submitted.

4. Staff reports shall contain the name of the staff member or department head putting the item on the agenda.

5. Staff reports shall include any fiscal information as it relates to the City budget or spending or saving money.

Written Communications from the City and the Public

1. The City Clerk, City Manager, and or City Attorney shall manage communications to Council Members regarding meeting topics to ensure compliance with the Brown

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Act.
a. Except for records exempt from disclosure under the California Public Records Act and otherwise by law, agendas or any other writings distributed to all or a majority of the Council Members for discussion or consideration at a Public Meeting are disclosable to the public, and shall be made available upon request without delay.
b. Materials distributed to the Council Members during the meeting shall be available for viewing by the public during the meeting if the materials were prepared by the City or a Council Member, or at the conclusion of the meeting if prepared by another person.

2. Interested parties or their authorized representatives may address the Council by written communications regarding anything within the jurisdiction of the City.

Citizen Comments submitted in writing to the City Clerk by 5:00pm on the day of the City Council meeting shall be distributed to the City Council and included in the record, however they will not be read..
a. Written communications received by the City Clerk prior to posting of the agenda will be included in the agenda packet material. Written communications received by the City Clerk after that deadline will be delivered to the Council Members at the Council Meeting if related to an item on the meeting agenda. b. Documents (10 copies recommended) that members of the public submit to the City Council at the meeting shall be given directly to the City Clerk for distribution and shall not be given directly to the Council. The documents will be made available to the public.

Preparation of the Agenda Packet

1. No later than 6:00 p.m. on the Monday prior to each regularly scheduled meeting, the City Clerk shall finalize the agenda packet.

2. Agenda Packet Contents.
a. The agenda packet shall include the agenda, the staff reports, draft resolutions and ordinances, contract, and other attachments. Items noted as “To Be Delivered” on the agenda will be delivered prior to the start of the Council Meeting and published to the City’s website no later than the following day. No item shall be required to be considered by the Council if the applicable written material is not delivered to the Council before the agenda item is discussed and made available to the public at the same time.
b. Corrections or supplements to a staff report or other written materials already included in the agenda packet may be delivered separately. c. All agreements on the agenda shall be available for review by the Council and

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the Public prior to the meeting, or at the meeting location during the meeting, unless determined otherwise by the City Attorney.

Distribution of the Packet

1. The City Clerk shall distribute the agenda packet to the Council Members and persons requesting copies of the agenda packet no later than Monday at 6:00 p.m. prior to the regularly scheduled meeting.

2. Paper or electronic copies of the agenda packet shall be available for the news media and other such organizations, agencies, institutions, or persons who so subscribe.

Posting of Agenda

1. The City Clerk shall post the agenda of each Regular or Adjourned Regular Meetings of the legislative body at least 72 hours in advance of the meeting in a location that is freely accessible to members of the public as required by the Brown Act.

2. The City Clerk shall maintain an affidavit indicating the location, date, and time of posting each agenda.

3. Agendas will generally be published to the City’s website by the end of business on the Monday before Regular Meetings.

4. Staff reports including attachments, exhibits, and agreements will generally be published to the City’s website by end of business on the Monday before Regular Meetings.

5. If technical difficulties occur, the agenda and reports will be published on the City’s website as soon as those difficulties are resolved.

Failure to Meet Agenda Deadlines

1. The City Clerk shall not, without the consent of the City Manager or City Attorney, accept any agenda item or revised agenda item after the deadlines established and noted in these Rules.

Exceptions to the Agenda Requirement

1. Matters not included on the published agenda may be discussed and acted upon by the legislative body only in the following situations:
a. at a meeting during which a majority of the Council Members determine in open session that the matter in question constitutes an “emergency"; or b. Upon a determination by two-thirds of the Council Members, or if less than twothirds are present by unanimous vote of the Council Members present, that:
(i) there is a need to take immediate action; and

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(ii) the need for action came to the attention of the City after the agenda had been posted; or
c. the item was posted for a prior meeting occurring not more than five (5) calendar days prior to the date action is taken on the item, and at the prior meeting the item was continued to the meeting at which action is being taken.

Types of Agenda Items

1. Closed Sessions – confidential discussions with the legislative body as permitted by the Brown Act.

2. Ceremonial Matters – the presentation and receipt of ceremonial resolutions and celebrations not requiring formal legislative body action.

3. Administrative Matters – consent items making clerical corrections to previous legislative documents and to ensure accurate legislative history.

4. Consent Calendar – considered one item, consisting of informational items, matters routine in nature or only requiring a yes or no response without formal discussion and not likely to be subject to debate or inquiry by the Council Members or the public; typically adopted in one motion.

5. Public Hearings – duly noticed hearings as mandated by local, state, or federal law, providing an opportunity for public review and comment of a proposed action by the Council.

6. New Business – non-routine items requiring an oral presentation and discussion before action is taken.

7. Information Items – items when staff is required by federal or state law or city code to inform Council of an issue when authority has been delegated to a person, position, board, or commission.

8. Public Comment – oral communications from the public regarding matters within the subject matter jurisdiction of the City.

9. City Council Reports and Requests:
a. Brief oral or written reports summarizing meeting or conference attendance at City expense, as required by AB 12349;
b. Requests that City Manager or Staff report on various issues; c. Requests to place items on a future Council Meeting agenda must be approved (consensus by Council must be received);
d. Reports on district and citywide activities or news.

Ordinances and Non-Binding Resolutions

1. Ordinances on the agenda may be passed for publication or adopted in accordance with established procedures.

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2. Ordinance changes during the review and adoption process. a. The text of an ordinance receiving the necessary votes to bring the matter to Council shall be the text that is included in the published agenda as pass-forpublication. b. The text of an ordinance passed for publication shall be the text that is included in the published agenda for the meeting at which the adoption of the ordinance is discussed.
c. Notwithstanding subsections a, b, and c, typographical and clerical errors may be corrected at any time during the ordinance review and adoption process. d. If a Staff Member intends to make a substantive (i.e., anything not typographical or clerical) change to an ordinance after it is included in a published agenda, at or before the time the ordinance adoption item is called on the agenda the Staff Member shall distribute sufficient written copies of the proposed change so that all other members, the Council Members, relevant City Staff, and the public audience have copies.
e. Consideration of a proposed substantive change from the ordinance text that was included in the published agenda shall be continued until the next Regular Council Meeting unless another meeting date is approved by Council. f. If the Council’s motion to adopt an ordinance includes a change to the ordinance text from that published in the agenda, prior to the vote the City Attorney or City Clerk shall repeat verbatim the proposed change or otherwise indicate the change is reflected in the circulated written copy of the change.

CONDUCT OF MEETING
Call to Order – Mayor

1. The Mayor, or in the Mayor’s absence the Mayor Pro-Tem, shall take the chair at the hour appointed for the meeting and shall immediately call the meeting of the Council to order.

2. In the absence of the Mayor and Mayor Pro-Tem, the City Clerk shall call the meeting to order and a Mayor Pro-Tempore shall be appointed from the members present.

3. Upon the arrival of the Mayor, the Mayor Pro-Tem or Mayor Pro-Tempore shall immediately relinquish the chair at the conclusion of the business then before the Council.

4. Call to Order includes Pledge of Allegiance, Changes to the Agenda, and Council’s Approval of Agenda.

Roll Call / Attendance

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1. A majority of the members of the Council then in office and present within the City limits of Coalinga shall constitute a quorum.

2. Before the Council proceeds with the business before it, the City Clerk shall call the role and note the Council Members present for the minutes. The late arrival of Council Members shall be entered into the minutes.

3. A Council Member shall be considered present at a meeting if the member either is physically in the Council Chambers or is participating in the meeting through teleconference in accordance with the Brown Act. Meeting attendance of Council Members through teleconference will be permitted on a case-by-case basis, determined by the majority of Council.

4. Council Members attending a council meeting through a teleconference are counted when determining a quorum.

5. Council Members must be physically present at the Council Chamber dais or teleconference location to vote. Proxy or absentee voting is not permitted.

Order of Discussion
The order of business is typically carried out as listed on the agenda or as set out below; however, the Mayor, Mayor Pro-Tem and or City Manager may request the items, unless Council Members object.

Council Members may request items be reordered by motion.

1. Awards, Presentations, Appointments and Proclamations. a. Ceremonial presentations, proclamations, or recognition shall be presented by Department Heads, City Manager, or the requesting Council Member.

2. Citizen Comments will be held at the beginning of the meeting.

3. Public Hearings.
a. The order of Public Hearings will generally be as follows:
(i) Open Public Hearing
(ii) Staff comments, information, and reports, followed by Council Member questions.
(iii) Proponent, if applicable, speaks, followed by Council Member questions. (iv) Opponent, if applicable, speaks, followed by Council Member questions. (v) If the Public Hearing is on an appeal that does not require Council de novo review, then the appellant (opponent) speaks before the applicant (proponent) in accordance with the allotted time.
(vi) Public Comments.

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(vii) If the Public Hearing is a de novo review appeal, the applicant speaks in rebuttal, but if not a de novo review appeal, the appellant speaks in rebuttal. (viii) Closure of Public Comment.
(ix) Further Council Member discussion.
(x) Motion to close Public Hearing and take action. See Rule 6.F regarding continuances.
b. The Mayor may direct speakers to avoid repetition in order to permit maximum information to be provided the Council within the time allotted to the hearing.

4. Consent Calendar
a. Consent Calendar items removed for discussion.
(i) Council Members or the City Manager may request that an item be removed from the Consent Calendar for separate consideration. (ii) Members of the Public wishing to have an item removed from the Consent Calendar for separate consideration may make a request to a Council Member or the City Manager prior to the beginning of council meeting. b. All matters remaining on the Consent Calendar shall be approved by a single action, such single action to have the legal effect of individual action on each matter.
c. If Consent Calendar items are removed, they shall be discussed immediately and voted on individually after adoption of the balance of the Consent Calendar.

5. Ordinance, Presentation, Discussion and Potential Action a. The order of discussion after introduction of an item by the Mayor will generally be as follows:
(i) Staff comments, information, and reports, followed by questions from the Council Members.
(ii) Council Member discussion, motion, and action.
b. Once the item is placed before the Council for discussion, motion, or action, no member of Staff or the Public shall be allowed to address the Council without the consent of the Mayor or Council Members.

6. Announcements
a. City Manager’s Announcements
b. Councilmember’s Announcements/Reports
c. Mayor’s Announcements

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7. Future Agenda Items

8. Closed Session
a. Closed or Executive Session may be held as required for items as follows:
personnel matters, labor negotiations, security matters, providing instructions to real property negotiators, legal counsel regarding pending litigation, and protection of records exempt from public disclosure.

9. Closed Session Report

10. Adjournment
Oral Communications from the Audience

1. As required by the Brown Act, a portion of each Council Meeting agenda will provide an opportunity for members of the Public to address the Council on any item within the jurisdiction of the City, including Closed Session, Consent Calendar and Discussion items.

2. In response to Citizen Comments, Council Members may individually:
a. ask questions for clarification;
b. request that Staff follow up with the Community Member; and c. request Staff, with consensus of Council, to place a matter of business on a future agenda as needed.

Quorum Call

1. During the course of the meeting, should the presiding officer note a quorum is lacking, the Mayor shall call this fact to the attention of the City Clerk.

2. The Mayor then shall issue a quorum call. If a quorum has not been restored within two minutes of a quorum call, the Mayor may declare a recess for a reasonable period of time in order to reestablish a quorum.

3. If no quorum is reestablished within a reasonable time, the Mayor shall adjourn the meeting.

Obtaining the Floor

1. Any Council Member wishing to speak must first obtain the floor by being recognized by the Mayor. The Mayor shall recognize any Council Member who seeks the floor when appropriately entitled to do so.

2. With the concurrence of the Mayor, a Council Member holding the floor may address a question to another Council Member and that Council Member may respond while the floor is still held by the member asking the question.

A Council Member may opt not to answer a question while another member has the floor.

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Motions to Reconsider an Item

1. A motion to reconsider any action taken by Council may be made only on the day such action was taken. It may be made either immediately during the same session, or at a recessed or adjourned session thereof. Such motion must be made by one of the prevailing side, but may be seconded by a member, and may be made at any time and have precedence construed to prevent any member of the Council from making or remaking the same or any other motion at a subsequent meeting of the Council so long as the ability to make such motion meets the requirements of applicable law.

Tabled Items

1. If an item is tabled to a future City Council Meeting date, prior to placing the tabled item on the agenda, the City Clerk and/or City Manager will confirm with the originator of the item that the item should be placed back on the agenda.

Motions

1. Robert’s Rules of Order, a manual of parliamentary procedure shall be used for the management of motions.

Swearing in of New City Council Members

1. Newly elected City Council Members shall be sworn in during a Special City Council Meeting beginning at 5:00pm on the first Thursday of January following an election, when possible.

Selecting a Mayor and Mayor Pro Tem

1. The Mayor and Mayor Pro-Tem positions are selected by a majority of the Council at any new Council term, or at any time a reorganization is called for and approved by a majority of the Council. Members eligible for those positions must have served on the Council at least one year in any term on the Council. Members without one year of Council experience are ineligible.

Council Salary

1. Councilmembers are paid a salary in accordance with Sec. 2-103. Payment of the City of Coalinga Municipal Code.

Review

1. The Council Rules of Procedure will be reviewed annually by the Coalinga City Council on or about each February.

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STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Adopt Resolution No. 4155 Approving the Sale of Excess Untreated USBR Water for 2023 to Harris Feeding
Meeting Date: Thursday, May 4, 2023
From: Marissa Trejo, City Manager
Prepared by: Sean Brewer, Assistant City Manager
I. RECOMMENDATION:

City Council is hereby recommended to approve a resolution and agreement for untreated water sales to Harris Feeding Company during the 2023/24 water year.

II. BACKGROUND:

The City has a long history already of providing USBR water to Harris Feeding Company when excess water is available, and more recently, to the Farmers. Canal water is better quality than ground water, use of canal water preserves groundwater reserves, and sales of excess water benefits the city’s ratepayers.

III. DISCUSSION:

City councilapproved sale of excess water to the Pleasant Valley Water Conveyance Partners at its meeting on April 20th. The is a follow-up to request approval for a agreement to Harris Feeding with exactly the same terms and conditions.

The sale of excess USBR water is beneficial to the City, and specifically to water ratepayers because 1) the water is sold at a margin above the city’s totalcosts, 2) revenue from wholesale customers helps pay the maintenance costs of the Coalinga Canal, and 3) taking greater water volumes from USBR helps lower allocation of USBR fixed costs in the future.

Excess water is presently estimated to exceed 1,760 AF, based on the city using 4,000 AF of its indicated 5,760 AF allocation. However, USBR has also increased the city’s allocation to include discounted “Section 215” water, which is the result of flood runoff from USBR reservoirs. San Luis Reservoir is now at full capacity.

The effort required by the City for sale of excess water is administrative and financial only. The agreement must be prepared and executed. Westlands personnel read the meters each month, then city staff prepares and issues the billing statements and collect the amounts due. The financialaspect is that the City will take title to and pay for the additional USBR water being sold. The agreement also provides for conveyance only of water through the Coalinga Canal. This will be used when Harris already owns water but prefers conveyance only. For conveyance only, the proposed cost will be $25 /AF.

These agreements to sale excess water are fully interruptible such that sales may be terminated at any time at the city’s sole discretion.

IV. ALTERNATIVES:

The alternative is not to sellexcess wholesale water and keep the water on the city’s account to be given up because carryover is presently not possible for the city.

V. FISCAL IMPACT:

The financial benefit from Harris is unknown. This agreement provided the opportunity to purchase of convey water through the City in the event Harris needs the City’s assistance.

The agreement specifies that if any of the cost components change that the cost to the Harris will be adjusted accordingly such that the revenue to the city is protected. The Westlands cost per AF is estimated.

ATTACHMENTS:

File Name Description
Harris_Agreement_2023_as_of_April_24.docx Harris FeedingAgreement Harris_Resolution_No._4155.docx Resolution No. 4155 - Harris Feeding Water Sales Harris Feeding / Coalinga 2023 Water Supply Agreement Page 1 of 4

WATER SUPPLY AGREEMENT

CITY OF COALINGA AND HARRIS FEEDING COMPANY
2023 Agreement
This Agreement is entered into effective May 1, 2023, by and between the City of Coalinga (“City”) and Harris Feeding Company (“Harris”), with respect to the following Recitals, which are a substantive part of this Agreement:

RECITALS
WHEREAS, City has a long history of providing excess water to Harris in support of operations of its Feed Lot located at 29475 Fresno-Coalinga Road; and WHEREAS, from time to time, City may have the ability to sell excess USBR water to Harris; and
WHEREAS, Harris retains the flexibility to purchase water from Westland’s Water District and City; and
WHEREAS, USBR water is good quality allowing Harris to preserve ground water supplies at the Feed Lot; and
WHEREAS, sale of water to Harris is beneficial to water ratepayers in City; and WHEREAS, City desires to provide excess USBR water to Harris and Harris may, from time to time, desire to acquire excess water from City, on the terms and conditions set forth in this Agreement, all for the mutual benefit of City and Harris, and in conformity with applicable State and Federal regulations.

NOW THEREFORE, City and Harris agree to the following:

1. Termination of 2018 Agreement. The previous Water Supply Agreement between City and Harris executed by the City on April 19, 2018, is terminated.

2. Term of Agreement. This Agreement shall be effective May 1, 2023, and shall be effective until terminated by the City on not less than 60 days written notice to Harris.

3. USBR Water Supply. This Agreement is for both contracted long-term USBR Water Supply (Contracted Water) available to City and Section 215 or other USBR water (Other USBR Water). Contracted or Other USBR Water may be made available to Harris to the extent it is made available to City by USBR, and after a full supply has been provided to City’s treated water customers, Water available to Harris may also be reduced by allocations to other wholesale customers. When the supply of Other USBR Water is terminated by the USBR, City’s Contract water may be available to Harris on an as-available basis as determined month-to-month by City. In the event USBR determines Other USBR Water supply has ended, with or without timely notice from USBR, and Harris continues to take water under this Agreement, Harris agrees to pay the higher Contract price shown below for excess water beyond the Other USBR Water supply, provided City is billed the higher price from USBR. City shall use its Harris Feeding / Coalinga 2023 Water Supply Agreement Page 2 of 4 best effort to notify Harris as soon as City is notified by USBR of Other USBR Water ending.

4. Price for Purchase Water. The price for standard contract water shall be based on the City’s cost, plus a margin per acre-foot (AF) of fifty dollars ($50.00) per AF. The following calculation shows April 2023 as an example. The actual price shall be updated as any of the cost components change, or any cost components are added to the City’s cost. 2023 Water Price Components (as of April 2023)
Components $/AF
USBR Contract Rate $77.45
USBR Trinity PUD Assessment 0.15
USBR "Environmental Restoration Fund" 24.05
San Luis Delta Mendota Water Authority 31.94
Westlands Canal Maintenance Fee* 40.00
Subtotal $173.59
Margin 50.00
Total $223.59
* Estimated
Section 215 water or other USBR water may be made available to Harris to the extent it is made available to City by USBR, after a full supply of Section 215 water has been provided to city treated water customers, and at the City’s discretion. The price for Section 215 water shall be based on the City’s cost plus fifty dollars ($50.00) per AF.

In the event of the market value of untreated wholesale water increases substantially, due to drought or any other reason, City may request an increase in the margin component of the sales price. Harris, at its sole discretion, may elect to purchase water at a higher margin, or decline purchases. Any such increase shall be done by amendment to this Agreement.

The price for all water sold from City to Harris under this Agreement shall be inclusive of all costs incurred by City up to the Delivery Point. To the extent any of the cost components composing the total cost of the water are adjusted downward or upward by USBR, San Luis Delta Mendota Water Authority, or Westland’s Water District during the term of this Agreement, City shall adjust the price to Harris in the same amount. Under no circumstance shall the City sell water to Harris at a price that causes a financial loss to the City. If the City’s cost for any water sold to Harris is adjusted downward after Harris has paid the City therefor, City shall promptly refund any overpayment to Harris.

Harris Feeding / Coalinga 2023 Water Supply Agreement Page 3 of 4

5. Price for Water Conveyed Only. The price for water conveyed only shall be the sum of:

A. San Luis Delta Mendota Water Authority Fee,
B. Westland’s Canal Maintenance Fee,
C. Twenty-five dollars ($25) per AF, and
D. Any other fees incurred by the City for conveyance only.

Harris shall effectuate water transfers through Westland’s Water District such that Westland’s is able to confirm transfers to City in Westland’s confirmation report following each calendar month.

6. Monthly Sales Volumes. Volumes shall be mutually agreed by the City and Harris.

Available volumes are contingent upon water being available to the City from USBR, and City’s allocation of excess water to Harris and other wholesale customers.

Available volumes may be adjusted by City monthly. For water conveyed only, Harris shall notify the City prior to each month of the estimated volumes to be conveyed.

7. Billing and Payment Terms. The city shall issue billing statements to Harris following each month of water deliveries. Payment shall be rendered by Harris to the City within fifteen (15) days of the date of the statement.

Payments shall be made to:

City of Coalinga
155 W Durian Avenue
Coalinga, CA 93210
City payment contact:

Ms. Mai Vang
Financial Services Director
[email protected]
559-935-1533 Ext. 129

8. Billing Statements. Billing statements shall be sent to Harris at:

Harris Feeding Company
Route 1, Box 400
Coalinga, CA 93210

9. Operating Communication. The City shall designate a representative for ongoing operating coordination with Harris, and similarly Harris shall designate a representative authorized to represent Harris for operating coordination.

10. Delivery Point. The Delivery Point for water sold or otherwise transferred hereunder shall be at the Harris Feeding Lot pump station located on the Coalinga lateral canal drawing water from the California aqueduct.

11. Resale. Water sold to Harris under this Agreement is explicitly for use at Harris Feed Lot and not for resale by Harris to any other person or entity.

12. Regulatory Compliance. The obligations of City and Harris to perform under this Agreement are conditioned upon ongoing compliance, approvals and consents, Harris Feeding / Coalinga 2023 Water Supply Agreement Page 4 of 4 including without limitation consent from the USBR, Westland’s Water District, the State Water Resources Control Board, and any other authority with jurisdiction impacting this Agreement.

13. Conflicts of Interest. Neither City, nor its City Manager, nor any City Council member, department head, manager, employee, consultant, or agent of City, shall give to or receive from any director, employee or agent of Harris or any affiliate thereof any gift or entertainment of significant value, or any commission, fee, or rebate in connection with this Agreement.

IN WITNESS WHEREOF, City and Harris agree to the terms and conditions herein.

CITY OF COALINGA
By: Date:

James Horn
Mayor ATTEST:

City Clerk
APPROVED AS TO FORM:

City Attorney

HARRIS FEEDING COMPANY
By: Date:

Signature
Name Printed
RESOLUTION NO. 4155

RESOLUTION FOR SALE OR CONVEYANCE OF UNTREATED USBR WATER TO HARRIS FEEDING DURING 2023/24 WATER YEAR
WHEREAS, City has a long history of providing excess water to Harris Feeding Company (Harris), during times the City has excess water available; and
WHEREAS, the USBR has made available to City excess water during the 2023/24 water year; and
WHEREAS, USBR water provided though City is good quality allowing Harris to preserve ground water supplies; and
WHEREAS, sale of excess water is beneficial to water ratepayers of City; and WHEREAS, City desires to provide excess USBR water to Harris and it desires to acquire excess water from City, under specified terms and conditions, for the mutual benefit of all parties, and in conformity with applicable State and Federal regulations.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Coalinga does hereby approve untreated water sales in accordance with the terms and conditions of the attached agreement to this Resolution, as follows.

1. Agreement with Harris Feeding Company
The foregoing resolution was duly adopted by the Coalinga City Council at a regular meeting held on the 4th day of April 2023, by the following vote, to wit:

AYES:

NOES:

ABSTAIN:

ABSENT:
___________________________
James Horn
Mayor
Attest: Approved as to Form:
_____________________________
Shannon Jensen City Attorney
City Clerk

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE AUTHORITY Subject: Discussion, Direction and PotentialAction regarding Natural Gas Purchasing Policy and Further Adopt Resolution No. 4156 Authorizing the City Manager to Execute Gas Purchase Transactions up to Five Winters into the Future Meeting Date: Thursday, May 4, 2023 From: Marissa Trejo, City Manager
Prepared by: Sean Brewer, Assistant City Manager
I. RECOMMENDATION:

The City Council is hereby recommended to approve a long-term natural gas purchase policy to assure gas rate stability for the city’s natural gas customers and further adopt Resolution No. 4156, authorizing the City Manager to execute gas purchase transactions up to five winters into the future.

II. BACKGROUND:

Prior to winter 2022/23, for over ten years, the city has purchased natural gas at monthly market prices. Doing so had been advantageous to customers because over the long term, natural gas prices have remained low. However, leading into this past winter (22/23), natural gas prices rose substantially. Anticipating the potential for even more increase for the winter, fixed price gas was purchased in two packages, one in August ($8.88/DTh) and one in September ($8.39/DTh). The volume of gas purchased was sized to cover winter supply for a typical winter.

However, this winter was cold and long, lifting demand 12 percent higher than the historicalannualaverage. Further, market prices for natural gas skyrocketed. Gas prices peaked in December with the city purchasing added supply at an average of $21.81/DTh to meet gas demand. High prices continued through March then settled to reasonable levels ($3 range) in late April. The reasons for the high prices this winter are multiple:

Natural gas storage levels were low going into winter.

Interstate pipeline maintenance curtailments that have been restricting flow have been ongoing.

Production has been reduced because of very low wholesale values during the pandemic. Exports of liquified natural gas (LNG) have increased overall demand on US supply. And finally, there is the socio-political factor that natural gas is now a greenhouse gas, rather than a clean fuel.

All these factors resulted in very high gas prices through winter and willcontinue to cause increased price volatility in the wholesale market.

III. DISCUSSION:

The recommendation is to move from a long-term strategy of purchasing monthly priced gas to a long-term strategy of structured forward purchasing, specifically to purchase increments of winter gas at least three years in advance. Over a multi-year period, consistently purchasing gas in advance should result in the same cost as consistently purchasing gas month to month. The difference in purchasing gas in advance is the gas market price spikes can be avoided.

The season of winter for the purpose of this gas purchase policy is defined as November through March, which is the same as PG&E’s defined winter months. Winter purchases are divided into up to three separate purchases for each winter, to purchase ahead up to 100 percent of the three-year average for each winter. Based on the three past winters, including 22/23, the winter requirement is 168,000 DTh, which is 72 percent of the totalannual load of 233,000 DTh. Most of the city’s gas requirements are for winter heating, which is when wholesale prices are most volatile, as demonstrated this past winter.

The proposed strategy is structured as follows:

One-third of winter supply is purchased three years ahead.

Two-thirds of winter supply is purchased two winters ahead. All winter supply is purchased prior to November of each winter.

The purchase increments are shown in the table below. The first two increments (“M”) fully utilize the City’s PG&E “Redwood Path” capacity, which is 552 DTh/d. The third increment is gas purchased at the PG&E City Gate (CG) to bring the purchase total up to 100 percent of the three-year average. During the first two years, the schedule is compressed to accomplish purchasing 100 percent of requirements prior to November of the first two winters, 23/24 and 24/25.

The intent is the strategy is to create discipline and consistency in gas purchasing such that the City does not attempt to wait for “better” pricing that cannot be predicted because of volatility and uncertainty in the gas commodity market. For example, the strategy requires that the first purchase for winter 25/26 must be made no later than the end of March 2024. However, the strategy also allows purchases to be made opportunistically farther in advance than the specified purchase dates. For example, if three-year prices are favorable, all of the winter gas could be purchased out three years, or up to five years.

Finally, for accountability to the city counciland the public, this strategy includes annual reporting to the city council to:

Report the status of wholesale gas purchases;
Demonstrate compliance with the adopted gas purchase policy; Present any recommended changes to the policy;
Show adequacy or needed changes to the City’s natural gas rates; and Review and present the health of the gas enterprise overall.

Annual reporting shall be done by the end of August of each year to provide time to adjust natural gas rates for the oncoming winter. The accompanying resolution also gives authority to the City Manager to execute gas purchase transactions up to five winters into the future.

IV. ALTERNATIVES:

The alternative is to resume purchasing winter supply at monthly market prices.

V. FISCAL IMPACT:

The fiscal impact should be neutral over the long term.

ATTACHMENTS:

File Name Description
Resolution_No._4156_-_Gas_Purchase_Strategy_2023.docx Resolution No. 4156 - Gas Purchasing Policy

RESOLUTION NO. 4156

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COALINGA

APPROVING A LONG-TERM NATURAL GAS PURCHASE POLICY
WHEREAS, the City of Coalinga operates a municipal natural gas distribution utility beneficial to City residents and businesses; and
WHEREAS, during the winter of 2022/23, wholesale gas prices in the Western States demonstrated extreme price volatility; and
WHEREAS, wholesale gas market spikes can be avoided through the implementation of a structured long-term gas purchase policy for gas purchases both at Malin, Oregon, and purchases at the PG&E City Gate; and
WHEREAS, the City holds a transportation agreement with PG&E to move natural gas from Malin, Oregon to the PG&E City Gate in the amount of 552 DTh per day (“Redwood Path Agreement”); and
WHEREAS, the transportation rate for the Redwood Path Agreement is generally advantageous to the City; and
WHEREAS, City staff has the ability and resources to implement a long-term gas purchase policy and strategy; and
WHEREAS, because of the increasing magnitude of natural gas prices and volatility, the City Council requires implementation of a long-term gas purchase policy including annual reporting regarding the state of the natural gas enterprise.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Coalinga as follows:

1. City staff shall begin a long-term natural gas purchase policy as defined herein. Staff shall take steps to ensure reasonable pricing for natural gas supply and may utilize outside consulting expertise as appropriate.

2. Winter months for the purpose of the gas purchase policy are defined as November through March.

3. Advanced purchases for each winter shall be made no later than the dates in the table herein. At a minimum, purchases for each winter shall occur over a three-year period (except for the first two years, which contain the compressed schedule shown in the table).

4. Prior to November of each year, staff shall have purchased 100 percent of the threeyear average demand for each month of the oncoming winter. The calculation of the three-year average demand shall be updated following each winter.

5. Fixed-price purchases may be made beyond the minimum timing requirements herein.

Specifically, purchases may be made:
a. Ahead of the minimum timing requirements, and
b. Up to five years into the future, and
c. For all months, beyond winter, up to 100 percent of the three-year average for each month.

6. The City Manager is authorized to execute gas purchase and transportation agreements as needed for gas supply to the city. The rationale for each purchase shall be documented, including the date of the transaction, volumes, prices paid, market price trends, and market conditions.

7. City staff shall report to the City Council by the end of each August the overall status of the City’s natural gas supply portfolio. Further, staff shall report on the overall state of the natural gas enterprise fund, such that rate adjustments can be made prior to the winter heating season.

The foregoing resolution was approved and adopted at a regular meeting of the City Council of the City of Coalinga held on the 4th day of May 2023, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED:
______________________________
Mayor
ATTEST:
______________________________
City Clerk/Deputy City Clerk

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: FiscalYear 2023-2024 Proposed Budget Discussion and Direction Meeting Date: Thursday, May 4, 2023
From: Marissa Trejo, City Manager
Prepared by: Mai Vang, Finance Director
I. RECOMMENDATION:

Staff recommends that City Councilapprove the proposed Budget for fiscal year 2023/2024 budget.

II. BACKGROUND:

III. DISCUSSION:

The proposed Citywide anticipated revenue for FiscalYear is $41,217,433 for all funds. The following table provides a Citywide snapshot of the proposed anticipated revenue for fiscal year 2023/2024. The total anticipated for the proposed revenue budget of $41,217,433 is $5,180,606 more than fiscal year 2022/2023 budget, which is an increase of approximately 21%.

Fund
Proposed
Revenue
Budget
101 - GENERAL FUND 11,624,340
105 - COPS GRANT FUND 100,000
107 - GAS TAX FUND 508,022
109 - TDA - ARTICLE 3 FUND 15,100
110 - LTF - ARTICLE 8 FUND 300,100
111 -SB1-RD REHAB MAINT ACCT FD 446,721
117 - IGT-INTERGOV TRANSFER 2,595,773
125 - MEASURE C-STREET MAINT 252,000
126 - MEASURE C-ADA

COMPLIANCE
16,800
127 - MEASURE C-FLEXIBLE FD 301,000
150 - COALINGA PUBLIC FIN AUTH 756,721
305 - CALTRANS GRANTS FUND 3,567,895
306 - SPECIAL REVENUE GRANTS
FUND
193,709
501 - WATER ENTERPRISE FUND 11,992,500
502 - GAS ENTERPRISE FUND 3,242,800
503 - SEWER ENTEPRISE FUND 1,632,000
504 - SANITATION ENTERPRISE FD 2,536,920
815 - LOW-MOD HOUSING ASSET
FUND
6,072
820 - RORF-REDEV OBLIG

RETIREMENT FUND
1,128,846
851 - EDA COMMUNITY BLDG

RENTALS
52 852 - EDA REVOLVING FUND 62
Total Proposed Revenue 41,217,433
Budget Highlights
Upon review of the proposed revenue budget for FY23/24, Staff made minor adjustments to the budget. The adjustments align expense to revenue.

1. General Fund - Revenue
a. Majority of funds received are from sales and property taxes and Measure J b. The General Fund Reserve has a fund balance of $4,929,309 c. Maintained a positive Net Income of $51,385
d. Revenue projection has a positive net change of 3% which is an increase of $340,176 from FY22/23 approved budget
e. The fund balance is projected to end at $4,195,322

2. All other funds with high revenue
a. Enterprise funds
- Revenue projection has a positive net change of 8% which is an increase of $1,422,500 from FY22/23 approved budget.
b. IGT – Intergov Transfer Fund
- The anticipated revenue is $2,595,773 for Revenue from Medi-Cal Plan for transporting patients.
c. CalTrans Fund
- Anticipating funding from Caltrans for major projects such as the Polk St Bike/Pedestrian path, Los Gatos Bridge trails, CMAQ Alley Paving, etc.

On April 6, 2023, Staff presented to Council the proposed FY23/24 Operating and Maintenance budget. The changes are as follow:

1. General Fund – Operation and Maintenance
a. 101-413-98040 Increased by $187,163. The Police Department signed a 3-year lease agreement for new radios and system as approved by Council on May 20, 2021. b. 101-416-56020 Increase by $373,041 for a Type 3 Fire Engine with OES revenue. This was approved in FY2021. Funds were reserved under the ‘General Fund’ fund balance which will net expense and revenue.

2. ARPA Grant – Operation and Maintenance
a. 307-401-98579 As approved on April 21, 22, a total of $1,079,080 for the Splash Pad Park ($969,580) and the new animal shelter ($109,500)

3. Gas Tax Fund – Operation and Maintenance
a. 107-422-88130 Increased due to increase of services with current grant vendor

4. Water Enterprise Fund – Operation and Maintenance
a. 501-406-94020 Consolidating Fund 651 with the Enterprise funds. Fund 651 currently house old utility debts known as “Bad Debt” from the Financial legacy system Springbrook. The balances are late fees. Upon consolidation, the fund will be inactivated. $8,004 will be budgeted here.

5. Gas Enterprise Fund – Operation and Maintenance
a. 502-406-94020 Consolidating Fund 651 with the Enterprise funds. Fund 651 currently house old utility debts known as “Bad Debt” from the Financial legacy system Springbrook. The balances are late fees. Upon consolidation, the fund will be inactivated. $2,164 will be budgeted here.

6. Sewer Enterprise Fund – Operation and Maintenance
a. 503-406-94020 Consolidating Fund 651 with the Enterprise funds. Fund 651 currently house old utility debts known as “Bad Debt” from the Financial legacy system Springbrook. The balances are late fees. Upon consolidation, the fund will be inactivated. $1,089 will be budgeted here. b. 503-520-88130 An increase of $15,000 due to increase of services with current grant vendor.

7. Sanitation Enterprise Fund – Operation and Maintenance a. 504-406-94020 Consolidating Fund 651 with the Enterprise funds. Fund 651 currently house old utility debts known as “Bad Debt” from the Financial legacy system Springbrook. The balances are late fees. Upon consolidation, the fund will be inactivated. $1,693 will be budgeted here.

On April 20, 2023, Staff presented to Council the proposed FY23/24 Personnel budget. The changes are as follow:

1. General Fund – Personnel Expense adjustments
a. Reduction of $655,748 from various accounts, which includes (1) full time Animal Control Officer, (4) vacant police officers, (1) reallocation personnel cost due to duties performed, and 457 contributions.

2. Water Enterprise Fund
a. Personnelexpense allocated based on staff assigned duties; $24,408.

3. Gas Enterprise Fund
a. Personnelexpense allocated based on staff assigned duties; $20,339.

4. Sewer Enterprise Fund
a. Personnelexpense allocated based on staff assigned duties; $11,390.

5. Sanitation Enterprise Fund
a. Personnelexpense allocated based on staff assigned duties; $814.

This draft budget, as presented, is balanced for the General Fund and has a positive balance of $51,385.

Staff recommends Council consider the budget as presented without allocating the positive balance at this time as we are currently in negotiations with two bargaining units and, if a net zero budget is adopted then anything negotiated with a cost would result in deficit spending.

IV. ALTERNATIVES:

Provide direction for changes.

V. FISCAL IMPACT:

None at this time.

ATTACHMENTS:

File Name Description
20230426_-_Revenue_Budget_v2.2.pdf FY23/24 Budget Proposal Fiscal Year 2023/2024
Proposed Budget
Prepared by Financial Services Department
May 4, 2023
Page
100 ‐ GENERAL FUND RESERVE 1
BUDGET SUMMARY AND HIGHLIGHTS 2
GENERAL FUND REVENUE 3

DEPARTMENTS
401 ‐ ELECTED OFFICIALS 6
404 ‐ COMMUNITY DEVELOPMENT 7
405 ‐ ADMINISTRATIVE SERVICES DEPT. 8
406 ‐ FINANCIAL SERVICES 9
408 ‐ HUMAN RESOURCES DEPT 9
413 ‐ POLICE DEPARTMENT 11
415 ‐ POLICE ‐ ANIMAL CONTROL 13
416 ‐ FIRE/EMS DEPARTMENT 14
431 ‐ Service Center Department 17
432 ‐ BLDGS‐GROUNDS MAINTENANCE 18
435 ‐ AIRPORT OPERATIONS 19
440 ‐ Municipal Grounds Maintenance 21
900 ‐ TRANSFERS TO OTHER FUNDS 23
OTHER FUNDS
102 ‐ PD EVIDENCE FUND 25
103 ‐ PD FED FORFEITURE FUND 25
104 ‐ SCHOLARSHIP FUND 24
105 ‐ COPS GRANT FUND 26
106 ‐ POLICE DEPT GRANTS 26
116 ‐ PD FORFEITURE/UNCLAIMED FUND 27
107 ‐ GAS TAX FUND 28
109 ‐ TDA ‐ ARTICLE 3 FUND 30
110 ‐ LTF ‐ ARTICLE 8 FUND 31
111 ‐ SB1‐ROAD REHAB MAINT ACCT FUND 32
125 ‐ MEASURE C‐STREET MAINTENANCE 33
126 ‐ MEASURE C‐ADA COMPLIANCE 34
127 ‐ MEASURE C‐FLEXIBLE FUNDING 35
114 ‐ HABITAT CONSERVATION FUND 36
141 ‐ PUBLIC BUILDING/FACILITIES 37
142 ‐ LAW ENFORCEMENT IMPACT FEES 38
143 ‐ FIRE PROTECTION IMPACT FEES 39
144 ‐ STORM DRAINAGE & FLOOD CONTROL 40
145 ‐ STREETS & BRIDGES IMPACT FEES 41
146 ‐ PARK IMPACT FEES 42
117 ‐ IGT‐INTERGOVERNMENTAL TRANSFER 43
130 ‐ SPECIAL ASSESSMENT DISTRICTS 45
140 ‐ GENERAL CAPITAL PROJECTS FUND 47
150 ‐ COALINGA PUBLIC FINANCING AUTH 49
301 ‐ CDBG PROGRAM INCOME 53
303 ‐ CDBG PROGRAM FUND 54
Table of Contents
101 ‐ GENERAL FUND BUDGET
304 ‐ HOME PROGRAM FUND 55
305 ‐ CALTRANS GRANTS FUND 56
306 ‐ SPECIAL REVENUE GRANTS FUND 58
307 ‐ ARPA GRANT FUND 59
501 ‐ WATER ENTERPRISE FUND 60
502 ‐ GAS ENTERPRISE FUND 67
503 ‐ SEWER ENTEPRISE FUND 71
504 ‐ SANITATION ENTERPRISE FUND 77
651 ‐ ENT. INTERNAL SERVICE FUND 81
815 ‐ LOW/MOD HOUSING ASSET FUND 82
820 ‐ RORF‐REDEV OBLIG RETIREMT FUND 83
851 ‐ EDA COMMUNITY BUILDING RENTALS 85
852 ‐ EDA REVOLVING FUND 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:  ‐ ‐               ‐              4,494,829                4,929,309              4,929,309 Revenue
100‐400‐49320 Transfer From General Fund ‐ ‐ 4,494,829 434,480 3,865 ‐ 3,865 (3,865) ‐ Expense
100‐900‐94072 Transfer to General Fund ‐ ‐ ‐ ‐ 373,041 373,041 Ending  Fund Balance:  ‐ ‐            4,494,829            4,929,309                4,929,309     4,556,268 FY 2023‐2024 Proposed Budget
DEPARTMENT: 100 ‐ GENERAL FUND RESERVE
Projected Ending FB:
100-400 General Fund Reserve Page 1 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
(Unaudited)
Beginning Fund Balance           (620,120)         2,632,846          4,907,289  2,109,998              4,143,937               4,143,937 Revenue 9,884,463         9,         10, 943,031       11, 617,992        11, 677,519           7, 284,164 474,854 11,284,164 340,176 11,624,340 Expense
Personnel Cost 4,805,431 5,521,554 6,248,493 6,236,471 8,465,768 4,612,741 8,465,768 177,218 7,987,508 O & M Cost 1,826,066 2,147,034 2,671,961 2,972,629 2,814,531 1,971,597 2,814,531 770,916 3,585,447Other Expense Total ‐ ‐ 4,494,829 434,480 3,865 ‐ 3,865 (3,865) ‐ Total Expenses 6,631,497 7,668,588 13,415,283 9,643,580 11,284,164 6,584,338 11,284,164 944,269 11,572,955 Ending Fund Balance:          2,632,846          4,907,289          2,109,998  4,143,937              4,143,937  Projected Ending FB:     4,195,322 2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2024
Proposed
Revenue % Change 3%
Net Income Gain+/Loss‐ 3,252,966 2,274,443 (2,797,291) 2,033,939 51,385 Expense % Change 3% Year To Date Budget to actuals Current Expected
Revenue 66% 83%Expense 58% 83%
General Fund Highlights
+ Positive Fund Balance+ Positive Net Income+ In Fiscal Year 2020/2021, a negative net income was due to transferring $4,494,829 revenue into Reserve. + In Fiscal Year 2021/2022, $434,480 was transferred into Reserve.+ In Fiscal Year 2022/2023, $3,865 will be transferred into Reserve.+ As of April 2023, the Reserve balance is $4.9M General Fund Summary
General Fund Departments Page 2 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Revenue
101‐400‐40010 Current Year Secured Tax 360,905 353,575 385,208 403,320 400,000 214,374 400,000 20,000 420,000 101‐400‐40020 Prior Year Secured Tax 10,420 6,902 ‐ ‐ ‐ ‐ ‐ 101‐400‐40030 Supplemental Secured Tax 31,548 21,869 23,859 24,373 25,000 13,409 25,000 25,000 101‐400‐40040 Current Year Unsecured Tax 50,026 44,641 2,414 56,072 60,000 62,595 60,000 60,000101‐400‐40050 Prior Year Unsecured Tax 3,608 10,682 2,835 1,922 2,500 ‐ 2,500 2,500 101‐400‐40060 Supplemental Unsecured Tax 244                    55,532 211 171 200 ‐ 200 200101‐400‐40070 Penalties & Interest 905 2,516 1,425 ‐ 1,000 ‐ 1,000 1,000101‐400‐40080 Public Safety Pension Tax 406,561 442,217 479,511 491,308 490,000 305,007 490,000 50,000 540,000 101‐400‐40090 Supplemental Public Safety Pension Tax 9,458 14,158 24,683 9,707 25,000 4,333 25,000 25,000 101‐400‐40120 Property Tax in Lieu of VLF 1,607,772 1,759,275 1,881,111 1,966,557 2,000,000 1,083,579 2,000,000 274,866 2,274,866 101‐400‐40140 RDA ROPS PassThru/Residual Distrib. Tax 313,830 460,477 405,985 469,288 400,000 378,033 400,000 400,000 101‐400‐41010 CA Sales & Use Tax 987,893 914,132 953,896 1,230,156 1,100,000 803,136 1,100,000 77,124 1,177,124 101‐400‐41011 CA Measure J 1% Transaction Tax 408,315 1,705,095 1,997,565 2,250,345 2,100,000 1,165,163 2,100,000 6,042 2,106,042 101‐400‐41020 Local Public Safety Fund (LPSF) Sales Tax 34,305 35,522 38,469 57,208 40,000 34,447 40,000 40,000 101‐400‐41030 Airplane Apportionment Tax 1,053 777 463 974 1,000 ‐ 1,000 1,000 101‐400‐41040 PG&E Franchise Tax 76,075 81,081 92,341 97,512 95,000 114,534 95,000 5,000 100,000 101‐400‐41060 Transient Occupancy Tax (TOT) 26,781 40,644 35,680 49,116 40,000 42,485 40,000 5,000 45,000 101‐400‐41070 Real Property Transfers 23,892 34,362 39,505 34,573 35,000 20,656 35,000 2,000 37,000101‐400‐41080 Mid Valley Franchise Fees 341,271 414,602 440,593 424,511 500,000 320,846 500,000 25,000 525,000 101‐400‐42010 Business Licenses 109,507 99,447 145,340 136,539 140,000 161,225 140,000 5,000 145,000 101‐400‐42030 Animal Licenses 5,347 98 296 47 200 30 200 200 101‐400‐42040 Bicycle Licenses 8 20 5 ‐ 10 5 10 10
101‐400‐42050 Building Permits 378,479 62,638 44,787 254,112 100,000 56,217 100,000 20,000 120,000 101‐400‐42060 Electrical Permits 2,604 1,600 2,165 2,062 ‐ 548 ‐ ‐ 101‐400‐42070 Plumbing Permits 1,173 710 626 700 ‐ ‐ ‐101‐400‐42080 Mechanical Permits 1,399 986 859 1,107 ‐ ‐ ‐ 101‐400‐42110 Local Gun Permits 6,238 7,168 9,528 6,015 8,000 5,349 8,000 8,000101‐400‐42120 Encroachment Permits 5,022 1,683 728 11,099 1,000 304 1,000 1,000101‐400‐42130 Residential Solar Permit Fees 13,880 11,697 10,389 14,014 10,000 20,834 10,000 15,000 25,000 101‐400‐42170 Cannabis Application Fees 49,532 36,090 54,560 19,145 10,000 1,260 10,000 (5,000) 5,000 101‐400‐42180 Cannabis Regulatory Permit Renewal 18,333 ‐ ‐ ‐ 5,700 ‐ 5,700 (5,700) ‐ FY 2023‐2024 Proposed Budget
GENERAL FUND DEPARTMENTS
General Fund Departments Page 3 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐400‐42190 Cannabis Revenue Raising Fee 474,709 765,227 1,118,905 768,650 976,363 398,745 976,363 (536,299) 440,064 101‐400‐42200 Cannabis Regulatory Licensing Fee 218,257 350,659 27,234 137,882 142,621 57,111  142,621 (42,095) 100,526 101‐400‐43010 Vehicle Code Fines 15,145 13,947 15,526 10,700 15,000 7,816  15,000  (5,000) 10,000101‐400‐43020 Other Court Fines 274 236 291 1,374 300  71  300  300 101‐400‐44010 Interest Earned 4,669 20,973 13,377 8,768 10,000 7,713  10,000  10,000 101‐400‐44020 Land Rentals 31,861 78,084 76,804 80,402 75,000 66,731  75,000  75,000101‐400‐44060 Pride Sign Rentals 925 800 389 1,200 500  1,000  500  500  1,000 101‐400‐45010 Motor Vehicle In Lieu Fees 8,682 14,315 13,266 20,895 10,000 18,519  10,000  8,000  18,000 101‐400‐45060 Homeowners Property Tax Relief 9,998 9,424 9,193 9,066 10,000 4,482  10,000  10,000 101‐400‐45211 P.O.S.T. Reimbursement 12,191 19,407 4,789 3,448 5,000  2,959  5,000  5,000 101‐400‐45212 State Mandated Cost Reimbursement   15,070 ‐ 6,665 12,431 5,000  ‐  5,000  20,000  25,000 101‐400‐46020 Planning & Dev. Fees 54,503 44,453 125,104 43,151 75,000 24,100  75,000  ‐  75,000 101‐400‐46040 Plan Checking Fees 49,617 47,762 59,054 102,982 40,000 35,403  40,000  5,000  45,000 101‐400‐46050 Vacant Building Registration 1,350 1,350 750 150  1,000  150  1,000  ‐  1,000 101‐400‐46060 Yard Sale Permit ‐ ‐  ‐  ‐  ‐  ‐  ‐
101‐400‐46070 Code Enforcement Citation Misc. 2,266 1,100 1,141 3,339 ‐  5,750  ‐  5,600  5,600 101‐400‐46080 Weed & Lot Cleaning Fees ‐ ‐  ‐  ‐  ‐  1,636  ‐  ‐ 101‐400‐46090 Misc. Public Works Receipts ‐ 962 ‐  ‐  ‐  ‐  ‐ 101‐400‐46120 Police Service Reimbursements 9,745 275 ‐  42,060 ‐  1,895  ‐  ‐ 101‐400‐46130 Accident Report Fees 8,420 7,163 4,392 5,208 5,000  4,817 5,000  5,000 101‐400‐46140 Fingerprint Fees 12,482 12,258 10,962 15,866 10,000 14,202  10,000  10,000 101‐400‐46160 Miscellaneous Police Receipts 5,070 6,366 3,178 4,562 5,000  1,083  5,000  5,000 101‐400‐46170 Animal Shelter Fees 2,809 ‐  10  71  ‐  ‐  ‐ 101‐400‐46220 CHUSD Resource Officer Program 47,948 21,360 ‐  ‐  76,035 ‐  76,035  (76,035) ‐ 101‐400‐46230 WHCC Resource Officer Program 46,793 ‐  ‐  ‐  76,035 135,059 76,035  60,132  136,167 101‐400‐46240 Dispatch Contract Fee   71,708 ‐ 95,250 104,000 104,000 104,000 104,000 (104,000) ‐ 101‐400‐46263 CARES ACT Grant Revenue ‐ ‐  47,418 8,502 ‐  ‐  ‐ 101‐400‐46420 Water Enterprise Fund 11,017 ‐  ‐  ‐  ‐  ‐  ‐ 101‐400‐46430 Natural Gas Enterprise Fund 5,008 ‐  ‐  ‐  ‐  ‐  ‐ 101‐400‐46440 Sewer Enterprise Fund 4,340 ‐  ‐  ‐  ‐  ‐  ‐ General Fund Departments Page 4 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐400‐46450 Sanitation Enterprise Fund 2,671 ‐ ‐ ‐ ‐ ‐ ‐101‐400‐46470 RDA‐Successor Agency Admn Allo 37,500 ‐ 23,984 ‐ ‐ ‐ ‐101‐400‐46660 General CIP Fund 140 1,700,000 ‐ ‐ ‐ ‐ ‐ ‐101‐400‐46670 Mattress Recycling Program ‐ 513 ‐ ‐ ‐ ‐ ‐101‐400‐46980 Late Fees ‐ 109 1,067 ‐ ‐ ‐ ‐101‐400‐48020 Sale of City Property ‐ 6,410 27,515 13,901 ‐ ‐ ‐101‐400‐48101 HOME Grant‐Administrative Svc ‐ ‐ ‐ ‐ ‐ ‐ ‐101‐400‐48160 Miscellaneous Revenue 11,799 5,012 2,596 7,310 5,000 87,176 5,000 5,000 101‐400‐48170 Reimbursements & Refunds ‐ ‐ 381 2,500 ‐ ‐ ‐ 101‐400‐48190 Donations 8,447 1,658 32 32 100 4,662 100 100101‐400‐48191 Donations‐K9 Program 28,638 ‐ 19,000 8,000 ‐ 8,000 ‐ ‐101‐400‐48192 Donations‐Veterans Banner Program 5,179 5,031 67 201 ‐ ‐ ‐ 101‐400‐48200 Administrative Fees 261 8,574 29 11,169 ‐ 20 ‐ ‐101‐400‐48220 Special Events Revenue 396 7,025 25,273 33,622 ‐ 30,191 ‐ 25,000 25,000 Revenue Total 8,119,354 8,102,106 8,864,000 9,473,395 9,236,564 5,831,659 9,236,564 (144,865) 9,091,699 General Fund Departments Page 5 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐401‐60010 Salaries Regular 35 ‐ 16 ‐ ‐ ‐ ‐ ‐101‐401‐60020 Salaries Part Time 25,327 23,650 23,150 20,521 32,700 13,539 32,700 (2,700) 30,000101‐401‐62000 Retirement CalPERS 3 ‐ 1 ‐ ‐ ‐ ‐ ‐101‐401‐62020 Medical/Life Insurance 31,987 155,408 12,742 ‐ ‐ ‐ ‐ ‐ 101‐401‐62030 Social Security FICA 1,977 1,264 1,337 1,271 2,044 836 2,044 (169) 1,875101‐401‐62040 Medicare Insurance 592 296 313 298 474 196 474 (39) 435101‐401‐62050 Disability Income Insurance 186 ‐ ‐ ‐ ‐ ‐ ‐ ‐101‐401‐62060 Deferred Comp. ‐ 457 Retirement 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐101‐401‐62070 Workers' Comp. Insurance 899 976 1,144 1,255 3,924 1,286 3,924 (324) 3,600101‐401‐62210 Unemployment Claims 558 1,044 ‐ ‐ ‐ ‐ ‐ ‐ Personnel Cost Total 61,565 182,638 38,703 23,345 39,142 15,857 39,142 (3,232) 35,910 101‐401‐70010 Office Supplies 1,434 920 757 1,873 2,300 417 2,300 250 2,550 101‐401‐70030 Postage & Freight Out 143 ‐ 226 ‐ 300 33 300 300101‐401‐70040 Printing & Binding 201 116 697 188 600 351 600 600101‐401‐70070 Audio/Video Equipment Supplies ‐ 126 ‐ ‐ 1,500 ‐ 1,500 1,500 101‐401‐70200 Council Audio/Video Supply 115 ‐ ‐ ‐ 500 ‐ 500 500 101‐401‐70440 Miscellaneous Supplies ‐ ‐ 256 1,100 ‐ ‐ ‐ ‐101‐401‐72030 Telephone 281 309 656 2,581 2,213 1,541 2,213 137 2,350101‐401‐76010 General Advertising ‐ ‐ ‐ 32 ‐ ‐ ‐ ‐101‐401‐84010 Office Equip. Repairs & Maint. 574 671 542 676 700 338 700 700101‐401‐86010 Training, Travel, & Conference 8,728 9,995 1,093 18,463 10,400 4,893 10,400 10,000 20,400 101‐401‐86030 Subs., Dues, & Publications 14,313 20,626 17,089 13,606 17,000 13,631 17,000 17,000101‐401‐86034 Coalinga Area Chamber of Commerce Stipend ‐ ‐ ‐ 15,000 ‐ 15,000 ‐ ‐ 101‐401‐88010 City Attorney Fees 175,674 94,140 156,260 126,901 135,000 53,084 135,000 135,000 101‐401‐88020 Outside Attorney Fees ‐ 73,912 248,058 22,877 40,000 ‐ 40,000 40,000 101‐401‐88040 Computer Programming/Consult. 1,185 1,311 1,172 2,687 3,400 1,077 3,400 3,400 101‐401‐88100 Professional Services 6,000 7,886 4,800 4,800 7,200 54,890 7,200 50,500 57,700 101‐401‐88220 Special Events Expense 7,790 6,545 18,498 25,603 ‐ 19,207 ‐ ‐ 101‐401‐88221 Youth in Government Prorgram Expense ‐ ‐ ‐ ‐ 20,000 3,000 20,000 20,000 101‐401‐90010 Liability & Property Insurance 1,283 907 1,064 2,990 3,200 1,663 3,200 3,200 101‐401‐90041 Settlements & Judgements ‐ ‐ 84,021 ‐ ‐ ‐ ‐ ‐101‐401‐92060 Election Expense 50,680 12 17,256 ‐ 20,000 133 20,000 20,000 101‐401‐92081 Fireworks Display ‐ ‐ 22,516 23,500 30,000 ‐ 30,000 30,000 101‐401‐98030 Office Furniture & Equipment 80 ‐ 3,651 ‐ ‐ ‐ ‐ ‐ O & M Cost Total 268,481 217,476 578,612 262,877 294,313 169,258 294,313 60,887 355,200 401 ‐ Elected Officials
General Fund Departments Page 6 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐404‐60010 Salaries Regular 161,518 131,279 104,772 107,596 173,696 111,054 173,696 (79,641) 94,055101‐404‐60020 Salaries Part Time 1,200 ‐ (107) ‐ ‐ ‐ ‐ ‐ 101‐404‐60030 Salaries Overtime ‐ 5 ‐ ‐ ‐ 288 ‐ ‐
101‐404‐60050 Salaries Cash Outs ‐ ‐ ‐ ‐ 11,406 ‐ 11,406 (9,600) 1,806101‐404‐62000 Retirement CalPERS 14,098 12,171 10,594 10,872 17,745 11,003 17,745 (6,893) 10,852 101‐404‐62020 Medical/Life Insurance 20,771 142,632 17,713 19,745 43,024 29,814 43,024 (6,456) 36,568101‐404‐62030 Social Security FICA 10,290 8,319 6,489 6,582 10,856 6,560 10,856 (4,978) 5,878 101‐404‐62040 Medicare Insurance 2,407 1,946 1,540 1,574 2,519 1,550 2,519 (1,155) 1,364101‐404‐62050 Disability Income Insurance 964 448 117 152 2,171 89 2,171 (1,230) 941 101‐404‐62060 Deferred Comp. ‐ 457 Retirement 7,503 12,380 6,087 6,186 6,821 4,659 6,821 (5,625) 1,196 101‐404‐62070 Workers' Comp. Insurance 6,933 16,218 4,867 5,318 14,022 7,962 14,022 (11,220) 2,802 101‐404‐62080 Uniform Allowance ‐ ‐ ‐ ‐ 400 ‐ 400 (200) 200101‐404‐62200 Retirement CalPERS UL 773 1,205 1,383 1,993 2,333 1,576 2,333 (2,333) ‐101‐404‐62210 Unemployment Claims ‐ ‐ ‐ ‐ 1,737 ‐ 1,737 (796) 471 Personnel Cost Total 226,457 326,603 153,455 160,018 286,730 174,555 286,730 (130,127) 156,133 101‐404‐70010 Office Supplies 565 677 995 643 600 446 600 ‐ 600 101‐404‐70030 Postage & Freight Out ‐ ‐ 143 491 200 607 200 400 600101‐404‐70040 Printing & Binding 444 28 32 ‐ 100 129 100 ‐ 100 101‐404‐70060 Small Tools & Equipment 16 365 108 ‐ 200 93 200 ‐ 200101‐404‐70100 Uniforms ‐ ‐ 467 180 500 489 500 300 800101‐404‐70160 Gasoline & Diesel 908 844 525 775 1,000 747 1,000 ‐ 1,000101‐404‐72030 Telephone 1,582 1,641 1,415 1,505 1,450 747 1,450 ‐ 1,450101‐404‐84010 Office Equip. Repairs & Maint. 681 453 587 662 1,000 475 1,000 ‐ 1,000101‐404‐84060 Vehicle Parts, Repairs & Maint. 20 272 35 ‐ 500 761 500 200 700101‐404‐86010 Training, Travel, & Conference 2,306 683 33 2,116 1,000 5,415 1,000 3,000 4,000101‐404‐86030 Subs., Dues, & Publications 6,053 6,336 4,032 5,000 7,500 6,795 7,500 ‐ 7,500101‐404‐86500 Planning‐Reimbursable Fees 22,818 26,130 75,000 41,197 50,000 9,150 50,000 ‐ 50,000 101‐404‐88040 Computer Programming/Consult. 3,332 17,969 3,346 (3,749) 4,500 3,285 4,500 ‐ 4,500 101‐404‐88090 General Engineering ‐ ‐ 113 4,784 1,000 160 1,000 ‐ 1,000101‐404‐88100 Professional Services 5,534 1,077 7,783 21,432 6,000 9,681 6,000 4,000 10,000 101‐404‐88120 Reimburseable Bldg Plan Ck Fee 5,495 4,560 1,610 13,841 5,000 3,870 5,000 ‐ 5,000 101‐404‐88160 Housing Element ‐ ‐ ‐ 10,000 110,000 23,325 110,000 (90,000) 20,000 101‐404‐88180 Cannabis Professional Services 78,742 105,813 143,418 41,181 ‐ ‐ ‐ ‐ ‐ 101‐404‐90010 Liability & Property Insurance 5,200 6,323 4,530 6,382 10,000 9,414 10,000 ‐ 10,000 101‐404‐92080 Miscellaneous Expense ‐ 825 ‐ ‐ ‐ ‐ ‐ ‐
101‐404‐98030 Office Furniture & Equipment ‐ ‐ ‐ ‐ ‐ 463 ‐ 350 350 O & M Cost Total 133,696 173,996 244,172 146,440 200,550 76,052 200,550 (81,750) 118,800 404 ‐ Community Development Department
General Fund Departments Page 7 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐405‐60010 Salaries Regular 33,260 34,661 87,513 151,073 149,810 86,632  149,810 7,784  157,594 101‐405‐60030 Salaries Overtime ‐ ‐  ‐  405  500 ‐  500  500 101‐405‐60050 Salaries Cash Outs 403 ‐  ‐  ‐  3,888  ‐  3,888  3,888 101‐405‐62000 Retirement CalPERS 2,917 3,292 9,011 14,467 15,460 9,094  15,460  1,444  16,904101‐405‐62020 Medical/Life Insurance 6,257 6,636 22,587 36,912 34,467 21,902  34,467  3,936  38,403101‐405‐62030 Social Security FICA 1,809 1,884 4,855 8,524 9,363  5,264  9,363  487  9,850 101‐405‐62040 Medicare Insurance 477 502 1,189 2,088 2,172  1,341  2,172  113  2,285 101‐405‐62050 Disability Income Insurance 533 118 145 213  1,873  128  1,873  (297) 1,576 101‐405‐62060 Deferred Comp. ‐ 457 Retirement 1,541 1,491 2,718 3,836 4,845  2,619  4,845  811  5,656 101‐405‐62070 Workers' Comp. Insurance 7,179 11,422 7,275 10,101 17,977 6,064  17,977  934 18,911101‐405‐62080 Uniform Allowance ‐ ‐  ‐  ‐  200 ‐  200  200 101‐405‐62200 Retirement CalPERS UL 275 416 481 903  2,709  1,051  2,709  (2,709) ‐ 101‐405‐62210 Unemployment Claims ‐ ‐  ‐  ‐  1,498  ‐  1,498  78  788 Personnel Cost Total 54,651 60,422 135,774 228,522 244,762 134,095 244,762 12,581  256,555 101‐405‐70010 Office Supplies 1,222 1,573 996 2,115 2,800 397 2,800 250 3,050 101‐405‐70030 Postage & Freight Out 67 44 ‐ ‐ 1,000 ‐ 1,000 1,000 101‐405‐70040 Printing & Binding 25 ‐ ‐ 1,313 1,000 ‐ 1,000 1,000101‐405‐70100 Uniforms ‐ ‐ ‐ 456 1,000 ‐ 1,000 1,000 101‐405‐70160 Gasoline & Diesel 492 262 65 1,050 3,000 437 3,000 3,000 101‐405‐72030 Telephone 843 926 853 1,115 1,110 510  1,110  1,110 101‐405‐76010 General Advertising 5 7,255 6,603 12,248 6,000  644  6,000  6,000 101‐405‐84010 Office Equip. Repairs & Maint. 1,195 3,119 680 3,006 3,600  353  3,600  3,600 101‐405‐84060 Vehicle Parts, Repairs & Maint. 497 86  198 88  1,000  1,052  1,000  500  1,500 101‐405‐84100 Code Enforcement Abatement Expense ‐ ‐  ‐  22  ‐  ‐  ‐  ‐ 101‐405‐86010 Training, Travel, & Conference 3,740 5,772 589 6,681 8,500  2,549  8,500  8,500 101‐405‐86030 Subs., Dues, & Publications 9,583 15,009 8,616 8,521 11,000 9,092  11,000  11,000101‐405‐88020 Outside Attorney Fees 13,587 ‐  ‐  ‐  ‐  ‐  ‐  ‐ 101‐405‐88040 Computer Programming/Consult. 910 1,311 1,437 2,508 4,500  1,077  4,500  4,500 101‐405‐88100 Professional Services 24 ‐  ‐  258  1,000  356  1,000  1,000 101‐405‐89070 Fingerprinting 7 ‐  ‐  ‐  ‐  ‐  ‐  ‐ 101‐405‐90010 Liability & Property Insurance 1,124 1,306 3,821 9,451 11,000 8,646 11,000  11,000 101‐405‐98572 Vehicles ‐ ‐  ‐  ‐  ‐  ‐  ‐  60,000  60,000 O & M Cost Total 33,321 36,663 23,858 48,832 56,510 25,113  56,510  60,750  117,260 405 ‐ Administrative Services Department
General Fund Departments Page 8 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐406‐60010 Salaries Regular 29,958 32,949 73,786 120,386 145,488 40,173 145,488 2,344 113,767 101‐406‐60030 Salaries Overtime 8 3 (2) ‐ 500 ‐ 500 500 101‐406‐60050 Salaries Cash Outs ‐ ‐ ‐ ‐ 2,798 ‐ 2,798 202 3,000101‐406‐62000 Retirement CalPERS 2,414 2,693 6,184 9,117 11,557 3,090 11,557 1,036 9,977101‐406‐62020 Medical/Life Insurance 4,025 6,131 15,802 22,155 33,719 6,195 33,719 5,688 27,552 101‐406‐62030 Social Security FICA 1,876 2,005 4,518 7,288 9,093 2,444 9,093 147 7,110101‐406‐62040 Medicare Insurance 439 469 1,056 1,724 2,110 572 2,110 34 1,650101‐406‐62050 Disability Income Insurance 111 117 147 220 1,819 163 1,819 (341) 1,138101‐406‐62060 Deferred Comp. ‐ 457 Retirement 899 781 713 1,208 5,090 346 5,090 (51) 4,017101‐406‐62070 Workers' Comp. Insurance 1,604 1,483 3,463 6,294 17,459 5,851 17,459 281 13,652 101‐406‐62200 Retirement CalPERS UL 154 320 342 618 792 368 792 (792) ‐ 101‐406‐62210 Unemployment Claims 1,170 1,822 941 84 1,455 ‐ 1,455 23 569 Personnel Cost Total 42,658 48,773 106,950 169,094 231,880 59,202 231,880 8,570 182,932 101‐406‐70010 Office Supplies 314 384 410 361 800 244 800 800 101‐406‐70030 Postage & Freight Out 46 ‐ ‐ ‐ 100 ‐ 100 100101‐406‐70040 Printing & Binding 423 460 ‐ 511 500 602 500 500101‐406‐72030 Telephone 407 74 68 72 300 38 300 300101‐406‐82040 Office Equipment Rental 1,045 ‐ ‐ ‐ ‐ ‐ ‐ ‐101‐406‐84010 Office Equip. Repairs & Maint. 300 242 314 245 500 157 500 500101‐406‐86010 Training, Travel, & Conference 582 598 (79) 1,234 1,000 662 1,000 1,875 2,875 101‐406‐86030 Subs., Dues, & Publications 22 48 11 187 100 39 100 5 105101‐406‐88030 Accounting/Auditing 11,475 9,513 10,129 20,390 20,000 1,025 20,000 (5,580) 14,420 101‐406‐88040 Computer Programming/Consult. 7,965 7,770 8,698 10,736 13,000 6,156 13,000 3,000 16,000101‐406‐88100 Professional Services 6,232 9,855 10,371 10,330 15,000 8,538 15,000 15,000101‐406‐89040 Physical w/Drug & Alcohol Test 20 20 ‐ 19 50 19 50 50 101‐406‐89070 Fingerprinting 3 6 ‐ 5 10 ‐ 10 10
101‐406‐90010 Liability & Property Insurance 1,774 1,359 3,256 7,604 8,000 7,604 8,000 8,000101‐406‐92090 Taxes, Licenses, & Fees 7,649 3,840 21,530 20,940 20,000 2,064 20,000 20,000 101‐406‐98030 Office Furniture & Equipment 51 ‐ ‐ ‐ ‐ ‐ ‐ 700 700 O & M Cost Total 38,308 34,169 54,708 72,634 79,360 27,148 79,360 ‐ 79,360 101‐408‐60010 Salaries Regular 64,062 60,098 66,797 64,382 74,998 50,621 74,998 11,431 86,429 101‐408‐60030 Salaries Overtime 882 398 302 449 1,000 17 1,000 (300) 700 406 ‐ Financial Services Department
408 ‐ Human Resources Department
General Fund Departments Page 9 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐408‐60050 Salaries Cash Outs ‐ ‐  ‐  ‐  1,269  ‐  1,269  390  1,659 101‐408‐62000 Retirement CalPERS 4,382 4,154 5,063 4,747 5,602  3,722  5,602  1,036  6,638 101‐408‐62010 Retirement 401A   21,912 ‐ ‐  ‐  ‐  ‐  ‐  ‐ 101‐408‐62020 Medical/Life Insurance 6,175 5,708 6,099 5,526 6,746  4,273  6,746  812  7,558 101‐408‐62030 Social Security FICA 3,981 3,721 4,145 4,004 4,687  3,093  4,687  715  5,402 101‐408‐62040 Medicare Insurance 931 870 969 936  1,087  724  1,087  166  1,253 101‐408‐62050 Disability Income Insurance ‐ ‐  ‐  ‐  937  ‐  937  (73)  864 101‐408‐62060 Deferred Comp. ‐ 457 Retirement 85 73  85  126  2,250  34  2,250  343  2,593 101‐408‐62070 Workers' Comp. Insurance 1,809 2,544 3,136 3,038 9,000  3,039  9,000  1,371  10,371 101‐408‐62200 Retirement CalPERS UL 21 482 412 326  310  197  310  (310) ‐ 101‐408‐62210 Unemployment Claims ‐ ‐  ‐  ‐  750  ‐  750  114  432 Personnel Cost Total 82,328 99,960 87,008 83,534 108,636 65,720  108,636 15,696  123,899 101‐408‐70010 Office Supplies 1,354 789 1,270 481  1,800  918  1,800  1,800 101‐408‐70030 Postage & Freight Out 200 22  ‐  ‐  350  73  350  350 101‐408‐70040 Printing & Binding ‐ ‐  13  ‐  800  ‐  800  800 101‐408‐72030 Telephone 597 656 604 852  1,070  491  1,070  1,070 101‐408‐84010 Office Equip. Repairs & Maint. 2,192 2,014 1,901 1,562 2,150  922  2,150  2,150 101‐408‐86010 Training, Travel, & Conference 606 2,355 1,815 157  2,200  58  2,200  2,200 101‐408‐86030 Subs., Dues, & Publications 187 2,720 4,740 2,667 4,000  1,034  4,000  4,000 101‐408‐88040 Computer Programming/Consult. 1,336 2,032 1,209 1,544 2,000  1,262  2,000  2,000 101‐408‐88060 Medical ‐ General 105 1,802 3,302 1,618 6,500  2,486  6,500  6,500 101‐408‐88100 Professional Services 11,213 1,309 1,981 369  2,600  ‐  2,600  2,600 101‐408‐88230 Employee Wellness Program Expense ‐ 1,261 ‐  ‐  ‐  ‐  ‐  ‐ 101‐408‐89010 Personnel Advertising   1,339 64 ‐  1,110 2,000  ‐  2,000  2,000 101‐408‐89020 Interview Expenses ‐ 144 ‐  130  300  9  300  300 101‐408‐89040 Physical w/Drug & Alcohol Test 3,455 3,568 2,211 3,472 10,000 2,101  10,000  10,000 101‐408‐89050 Polygraphs 4,000 3,000 1,400 3,600 3,200  950  3,200  3,200 101‐408‐89060 Psychological Evaluation 3,200 6,850 4,050 6,550 6,600  3,400  6,600  6,600 101‐408‐89070 Fingerprinting 1,555 999 855 1,078 1,500  264  1,500  1,500 101‐408‐89080 Background Investigations Exp 5,400 6,000 4,100 8,700 7,400  5,200  7,400  7,400 101‐408‐90010 Liability & Property Insurance 1,965 2,364 2,918 3,670 3,700  3,930  3,700  3,700 101‐408‐92090 Taxes, Licenses, & Fees 1,000 2,691 1,948 4,771 ‐  3,947  ‐  ‐ O & M Cost Total 38,429 41,915 34,317 42,331 58,170 27,045  58,170  ‐  58,170 General Fund Departments Page 10 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐413‐60010 Salaries Regular 1,268,470 1,292,863 1,738,191 1,982,217 2,415,346 1,549,779 2,415,346 126,634 2,258,316 101‐413‐60020 Salaries Part Time 19,064 18,525 6,964 38,304 199,897 36,160 199,897 1,043 200,940 101‐413‐60030 Salaries Overtime 201,734 247,555 105,698 134,354 142,000 64,583 142,000 (7,000) 135,000101‐413‐60050 Salaries Cash Outs ‐ ‐ ‐ ‐ 49,421 ‐ 49,421 49,421 101‐413‐62000 Retirement CalPERS 139,606 194,934 215,734 225,142 297,948 160,983 297,948 6,641 273,811 101‐413‐62020 Medical/Life Insurance 262,617 237,143 310,273 267,148 450,111 212,787 450,111 49,413 415,022 101‐413‐62030 Social Security FICA 92,110 103,710 111,856 127,556 178,853 99,342 178,853 7,980 169,104 101‐413‐62040 Medicare Insurance 21,551 24,255 26,160 29,832 41,472 23,233 41,472 1,850 39,209 101‐413‐62050 Disability Income Insurance 974 990 1,878 1,636 6,997 954 6,997 1,172 8,169 101‐413‐62060 Deferred Comp. ‐ 457 Retirement 15,510 14,896 7,856 16,892 28,000 13,039 28,000 20,000 101‐413‐62070 Workers' Comp. Insurance 63,370 163,157 90,428 165,909 326,905 125,097 326,905 15,960 307,407 101‐413‐62080 Uniform Allowance 12,300 16,200 5,400 13,200 34,800 ‐ 34,800 3,000 33,000 101‐413‐62082 Vehicle Allowance ‐ ‐ ‐ 1,500 ‐ ‐ ‐ ‐
101‐413‐62200 Retirement CalPERS UL 2,657 13,476 18,106 45,432 35,969 24,038 35,969 (31,357) 1,884101‐413‐62210 Unemployment Claims (184) (20) ‐ 11,700 26,152 1,812 26,152 1,277 12,297 Personnel Cost Total 2,099,779 2,327,684 2,638,544 3,060,822 4,233,871 2,311,807 4,233,871 176,613 3,923,580 101‐413‐70010 Office Supplies 3,798 5,425 4,577 2,421 5,000 3,284 5,000 5,000 101‐413‐70030 Postage & Freight Out 561 571 426 786 1,200 717 1,200 1,200101‐413‐70040 Printing & Binding 5,176 1,455 132 946 3,000 483 3,000 3,000101‐413‐70060 Small Tools & Equipment 1,937 410 1,375 230 2,000 149 2,000 2,000101‐413‐70070 Audio/Video Equipment Supplies ‐ 227 380 ‐ 500 ‐ 500 500 101‐413‐70101 Uniforms‐Safety Equipment 14,577 23,744 9,734 16,450 16,000 12,300 16,000 16,000 101‐413‐70160 Gasoline & Diesel 54,257 45,461 53,328 67,948 72,000 46,519 72,000 72,000101‐413‐70280 Shelter Food/Supplies 126 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 101‐413‐70380 Inmate Food/Jail Supplies 5,798 7,138 7,347 8,768 6,000 5,242 6,000 6,000101‐413‐70440 Miscellaneous Supplies 2,555 5,339 3,510 4,341 6,000 1,777 6,000 6,000 101‐413‐72010 Water, Gas, Sanitation & Sewer 908 429 621 608 750 405 750 750101‐413‐72020 Electric 638 799 1,023 305 8,000 793 8,000 8,000101‐413‐72030 Telephone 60,296 63,628 62,628 66,801 63,000 44,617 63,000 63,000 101‐413‐75030 Tuition Reimbursement 900 ‐ ‐ ‐ ‐ ‐ ‐ ‐
101‐413‐84010 Office Equip. Repairs & Maint. 5,354 4,257 4,128 4,971 3,000 2,692 3,000 3,000101‐413‐84020 Major Equip. Repairs & Maint. 2,400 ‐ 1,453 180 1,500 490 1,500 1,500101‐413‐84030 Buildings Repairs & Maint. 7,141 8,053 22,964 7,871 3,000 2,718 3,000 3,000 413 ‐ Police Department
General Fund Departments Page 11 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐413‐84060 Vehicle Parts, Repairs & Maint. 33,736 26,785 35,071 43,620 35,000 40,883 35,000 35,000101‐413‐86010 Training, Travel, & Conference 25,874 28,089 25,110 11,938 35,000 29,418 35,000 35,000101‐413‐86030 Subs., Dues, & Publications 11,860 9,392 8,187 8,077 5,000 6,107 5,000 5,000101‐413‐88020 Outside Attorney Fees ‐ ‐ 11,283 10,652 ‐ 8,633 ‐ ‐ 101‐413‐88040 Computer Programming/Consult. 85,306 94,448 152,517 196,415 150,000 35,812 150,000 150,000 101‐413‐88080 Laboratory 1,958 2,216 1,914 2,278 4,000 735 4,000 4,000 101‐413‐88100 Professional Services 38,834 92,145 64,679 29,563 50,000 25,714 50,000 50,000 101‐413‐88110 Homeland Security Grant Match 489 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 101‐413‐90010 Liability & Property Insurance 53,140 67,603 87,494 116,096 120,000 142,748 120,000 120,000 101‐413‐90041 Settlements & Judgements 245 ‐ 14,144 ‐ 6,000 422 6,000 6,000 101‐413‐90070 Investigative Expenses 10,612 22,449 15,869 3,286 20,000 4,833 20,000 20,000 101‐413‐92120 Booking Fees ‐ ‐ ‐ 33 500 33 500 500
101‐413‐92210 Neighborhood Watch Program Exp 144 ‐ ‐ 364 ‐ ‐ ‐ ‐101‐413‐92211 K9 Program Expense 16,542 11,805 5,070 24,101 ‐ 5,474 ‐ ‐ 101‐413‐94070 Operating Transfer Out ‐ ‐ 8,547 ‐ ‐ ‐ ‐ ‐101‐413‐98030 Office Furniture & Equipment 1,465 887 742 659 1,500 279 1,500 1,500101‐413‐98040 Major Machinery & Equipment 32,172 28,195 24,097 36,136 45,000 216,711 45,000 187,163 232,163 101‐413‐98050 Capital Purchases ‐ 76,779 ‐ ‐ ‐ ‐ ‐ ‐
O & M Cost Total 478,799 627,729 628,350 665,844 662,950 639,988 662,950 187,163 850,113 General Fund Departments Page 12 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐415‐60010 Salaries Regular 31,643 1,265 (527) ‐  24,791 ‐  24,791  24,791  ‐ 101‐415‐60020 Salaries Part Time ‐ ‐  ‐  ‐  ‐  ‐  ‐  24,791  24,791101‐415‐60030 Salaries Overtime 4,207 949 (20)  ‐  ‐  ‐  ‐  1,000  ‐ 101‐415‐60050 Salaries Cash Outs 954 ‐ 101‐415‐62000 Retirement CalPERS 1,886 87  (36)  ‐  ‐  ‐  ‐  5,871  ‐ 101‐415‐62020 Medical/Life Insurance 7,267 334 (253) ‐  ‐  ‐  ‐  31,121  ‐ 101‐415‐62030 Social Security FICA 2,208 137 (31)  ‐  1,549  ‐  1,549  3,099  1,549 101‐415‐62040 Medicare Insurance 516 32  (7)  ‐  359  ‐  359  719  359 101‐415‐62050 Disability Income Insurance ‐ ‐  ‐  ‐  310 ‐  310  434 248 101‐415‐62060 Deferred Comp. ‐ 457 Retirement ‐ ‐  ‐  ‐  ‐  ‐  ‐  1,487  ‐ 101‐415‐62070 Workers' Comp. Insurance 1,117 ‐  ‐  ‐  3,099 975  3,099  6,198  3,099 101‐415‐62080 Uniform Allowance 300 ‐  ‐  ‐  600  ‐  600  600  600 101‐415‐62210 Unemployment Claims ‐ ‐  ‐  ‐  248  ‐  248  496  248 Personnel Cost Total 49,144 2,804 (874) ‐ 30,956 975  30,956  101,561 30,894 101‐415‐70010 Office Supplies 154 ‐ ‐ ‐ 1,100 ‐ 1,100 1,100 101‐415‐70060 Small Tools & Equipment 544 ‐ ‐ ‐ 600 ‐ 600 600101‐415‐70100 Uniforms 44 ‐ ‐ ‐ ‐ ‐ ‐ ‐101‐415‐70160 Gasoline & Diesel 5,153 ‐ ‐ ‐ 6,000 ‐ 6,000 6,000 101‐415‐70280 Shelter Food/Supplies 2,830 1,604 ‐ ‐ ‐ ‐ ‐ ‐101‐415‐70440 Miscellaneous Supplies 560 456 365 ‐ ‐ (5,000) ‐ ‐101‐415‐72010 Water, Gas, Sanitation & Sewer ‐ ‐ ‐ 535 ‐ 716  ‐  ‐ 101‐415‐72030 Telephone 3,568 678 702 692  ‐  204  ‐  ‐ 101‐415‐84030 Buildings Repairs & Maint. 11,603 ‐  ‐  ‐  ‐  ‐  ‐  ‐ 101‐415‐84060 Vehicle Parts, Repairs & Maint. 288 ‐  ‐  ‐  800  ‐  800  800 101‐415‐86010 Training, Travel, & Conference 2,512 ‐  ‐  80  1,200  ‐  1,200  1,200 101‐415‐88040 Computer Programming/Consult. 2,793 ‐  ‐  ‐  4,000  ‐  4,000  4,000 101‐415‐88100 Professional Services 10,547 41,769 21,600 41,650 31,600 12,690  31,600  20,400  52,000101‐415‐90010 Liability & Property Insurance 1,213 ‐  ‐  ‐  1,100  1,261  1,100  1,100 101‐415‐98020 Buildings & Bldg. Improvements 188 ‐  ‐  187,679 ‐  4,588  ‐  ‐ 101‐415‐98040 Major Machinery & Equipment 357 ‐  30,536 ‐  ‐  ‐  ‐  ‐ O & M Cost Total 42,354 44,507 53,203 230,636 46,400 14,459  46,400  20,400  66,800 415 ‐ Police ‐ Animal Control Department
General Fund Departments Page 13 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐416‐48170 Reimbursements & Refunds ‐ 3,567 1,962 ‐ ‐ ‐ ‐ ‐ 101‐416‐48171 Instructional Service Agreement Revenue ‐ ‐ ‐ 3,780 ‐ ‐ ‐ 3,000 3,000101‐416‐48190 Donations ‐ 15,000 ‐ ‐ ‐ ‐ ‐ ‐ 101‐416‐56010 OES‐Forestry & Fire Protection 8,207 ‐ 7,399 ‐ ‐ ‐ ‐ ‐101‐416‐56020 OES‐Response Reimbursement ‐ ‐ 283,003 471,405 200,000 259,331 200,000 50,000 250,000 101‐416‐56030 Fire‐Homeland Security Grant ‐ 4,529 ‐ ‐ ‐ 4,029 ‐ ‐ 101‐416‐56040 Fire Department Fees 21,636 1,743 6,185 5,658 ‐ 12,701 ‐ 10,000 10,000 101‐416‐56510 Ambulance Receipts 1,226,188 1,166,417 1,367,497 1,702,363 1,800,000 1,324,563 1,800,000 ‐ 1,800,000 101‐416‐56520 Fire/Amb Report Copy Reimb. 25 20 31 ‐ 100 ‐ 100 ‐ 100 101‐416‐56530 Ambulance Contract‐Fresno Co. 39,479 24,000 24,000 24,000 ‐ 18,000 ‐ 24,000 24,000 101‐416‐56540 Collections‐Ambulance Billing 7,824 7,987 3,402 2,005 5,000 75 5,000 ‐ 5,000 101‐416‐56560 GEMT Medicare Reimbursement ‐ (6,749) 222 (51,178) ‐ ‐ ‐ ‐101‐416‐56570 GEMT Retro Reimbursement ‐ ‐ 10,392 ‐ ‐ ‐ ‐ ‐101‐416‐56580 IGT Funds (Personnel Costs) 394,023 539,023 ‐ ‐ ‐ ‐ ‐ ‐ 101‐416‐TBD Transfer from General Fund Reserve 373,041 373,041 Revenue Total 1,697,382 1,755,537 1,704,093 2,158,033 2,005,100 1,618,699 2,005,100 460,041 2,465,141 101‐416‐60010 Salaries Regular 1,088,431 1,237,968 1,652,267 1,204,954 1,384,767 873,908 1,384,767 10,076 1,394,843 101‐416‐60020 Salaries Part Time 20,263 14,880 27,191 58,721 63,936 27,967 63,936 8,064 72,000 101‐416‐60030 Salaries Overtime 490,620 443,597 634,109 434,735 532,942 286,181 532,942 (2,942) 530,000 101‐416‐60050 Salaries Cash Outs 1,003 ‐ ‐ ‐ 24,818 ‐ 24,818 2,006 26,824 101‐416‐62000 Retirement CalPERS 124,191 197,461 205,016 162,473 179,460 111,655 179,460 9,854 189,314 101‐416‐62020 Medical/Life Insurance 190,578 248,779 326,947 235,662 296,675 174,352 296,675 1,557 298,232 101‐416‐62030 Social Security FICA 96,833 102,860 132,979 100,066 100,544 70,118 100,544 11,134 111,678101‐416‐62040 Medicare Insurance 23,055 25,225 32,673 24,586 24,006 16,744 24,006 5,263 29,269 101‐416‐62050 Disability Income Insurance 1,243 1,436 1,555 1,393 18,109 879 18,109 (3,441) 14,668 101‐416‐62060 Deferred Comp. ‐ 457 Retirement 25,747 23,620 27,231 32,309 28,000 24,918 28,000 17,909 45,909 101‐416‐62070 Workers' Comp. Insurance 50,697 88,032 101,876 123,726 181,088 78,908 181,088 2,267 183,355 101‐416‐62080 Uniform Allowance 9,750 15,000 12,692 14,254 21,510 6,752 21,510 (300) 21,210 101‐416‐62200 Retirement CalPERS UL 1,989 12,981 17,732 7,050 32,551 23,676 32,551 (28,235) 4,316 101‐416‐62210 Unemployment Claims 26 521 8,349 2,001 13,848 ‐ 13,848 100 6,974 Personnel Cost Total 2,124,426 2,412,360 3,180,617 2,401,930 2,902,254 1,696,058 2,902,254 33,313 2,928,593 416 ‐ Fire Department
General Fund Departments Page 14 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐416‐70010 Office Supplies 589 1,010 280 525  800  430  800  ‐  800 101‐416‐70030 Postage & Freight Out 41 279 134 88  200  61  200  ‐  200 101‐416‐70040 Printing & Binding ‐ 43  73  22  100  42  100  ‐  100 101‐416‐70050 Education Materials & Supplies 1,694 1,247 621 2,569 10,000 2,765  10,000  ‐  10,000 101‐416‐70060 Small Tools & Equipment 75 903 767 1,808 800  615  800  ‐  800 101‐416‐70070 Audio/Video Equipment Supplies 130 22  62  ‐  150  ‐  150  ‐  150 101‐416‐70102 Uniforms (Turnout Gear) 27,496 20,099 30,582 26,844 50,000 11,142  50,000  ‐  50,000 101‐416‐70160 Gasoline & Diesel 50,527 50,949 66,990 120,910 112,000 86,251  112,000 ‐  112,000 101‐416‐70440 Miscellaneous Supplies 218 67  439 1,365 600  1,288  600  400  1,000 101‐416‐70450 Station Supplies 1,996 2,046 3,974 3,675 2,800  2,315  2,800  ‐  2,800 101‐416‐72010 Water, Gas, Sanitation & Sewer 8,272 9,290 10,666 13,791 9,100  7,909  9,100  ‐  9,100 101‐416‐72020 Electric 19,161 20,146 21,873 24,931 23,000 14,003  23,000  ‐  23,000 101‐416‐72030 Telephone 23,687 21,333 9,235 11,313 10,000 6,463  10,000  ‐  10,000101‐416‐75000 Medical Equipment & Supplies 26,379 44,810 49,687 ‐  ‐  ‐  ‐  ‐ 101‐416‐75010 Meals‐Ambulance Runs 1,146 2,325 2,424 ‐  ‐  ‐  ‐  ‐ 101‐416‐75020 EMS‐Linens 2,894 4,347 5,027 ‐  ‐  ‐  ‐  ‐ 101‐416‐75030 Tuition Reimbursement 5,143 4,953 9,498 18,569 27,000 9,025  27,000  ‐  27,000 101‐416‐75040 Ambulance Billing Contract 77,664 51,516 70,670 ‐  ‐  ‐  ‐  ‐ 101‐416‐75050 EMS‐Billing Refunds 500 ‐  ‐  3,280 ‐  ‐  ‐  ‐ 101‐416‐75060 Mandated Annual Service 19,523 28,028 27,343 21,308 25,000 22,724  25,000  5,000  30,000 101‐416‐84010 Office Equip. Repairs & Maint. 2,531 9,990 6,322 4,065 6,000  2,668  6,000  (400) 5,600 101‐416‐84020 Major Equip. Repairs & Maint. 1,593 11,110 2,836 ‐  3,500  1,098  3,500  ‐  3,500 101‐416‐84030 Buildings Repairs & Maint. 27,974 29,616 25,697 65,653 30,000 24,411  30,000  ‐  30,000101‐416‐84050 Grounds Repairs & Maint. 396 567 764 642  700  269  700  ‐  700 101‐416‐84060 Vehicle Parts, Repairs & Maint. 55,893 55,376 73,022 41,235 55,000 20,107  55,000  5,500  60,500101‐416‐84070 Misc. Repairs & Maint. 229 717 508 775  1,000  331  1,000  ‐  1,000 101‐416‐86010 Training, Travel, & Conference 1,689 2,848 10,272 15,211 15,000 10,398  15,000  ‐  15,000 101‐416‐86030 Subs., Dues, & Publications 900 1,374 191 2,789 2,000  613  2,000  ‐  2,000 101‐416‐86040 Required Certification Train 2,238 2,337 3,404 ‐  5,500  ‐  5,500  (5,500) ‐ 101‐416‐88040 Computer Programming/Consult. 6,872 7,304 8,525 14,741 9,700  7,598  9,700  ‐  9,700 101‐416‐88100 Professional Services 17,352 13,902 10,091 9,328 10,000 5,893  10,000  (5,000) 5,000 101‐416‐89070 Fingerprinting ‐ ‐  ‐  38  ‐  5  ‐  ‐ 101‐416‐90010 Liability & Property Insurance 54,921 78,336 94,783 89,231 99,000 102,050 99,000  ‐  99,000 101‐416‐92084 Firefighters' Assn Stipend 755 ‐  1,127 ‐  2,000  2,000  2,000  ‐  2,000 101‐416‐92090 Taxes, Licenses, & Fees 1,755 ‐  ‐  ‐  ‐  ‐  ‐  ‐ 101‐416‐97061 Fire Equipment Lease ‐ Principal ‐ ‐  ‐  143,000 280,000 280,000 280,000 ‐  280,000 General Fund Departments Page 15 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐416‐97062 Fire Equipment Lease ‐ Interest ‐ ‐ ‐ 4,576 12,673 12,674 12,673 ‐ 12,673101‐416‐98030 Office Furniture & Equipment 11,272 ‐ 14,054 2,790 ‐ 406 ‐ ‐101‐416‐98040 Major Machinery & Equipment ‐ 50,467 124,363 8,672 55,000 10,055 55,000 373,041 428,041 101‐416‐98043 Ladder Truck Expense ‐ ‐ ‐ 252,185 ‐ 3,866 ‐ ‐ 101‐416‐98044 Brush Truck/Street Sweeper Expense ‐ ‐ ‐ 72,904 ‐ 4,906 ‐ ‐ O & M Cost Total 453,505 527,357 686,304 978,833 858,623 654,381 858,623 373,041 1,231,664 General Fund Departments Page 16 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐431‐60010 Salaries Regular 23,159 24,188 17,562 16,530 18,264 11,819 18,264 (222) 18,042101‐431‐60030 Salaries Overtime 3,568 ‐ ‐ ‐ 400 ‐ 400 400101‐431‐60050 Salaries Cash Outs ‐ ‐ ‐ ‐ 702 ‐ 702 (202) 500 101‐431‐62000 Retirement CalPERS 2,275 2,292 1,811 1,710 1,885 1,222 1,885 251 2,136101‐431‐62020 Medical/Life Insurance 4,368 3,632 2,685 2,628 3,431 1,954 3,431 282 3,713101‐431‐62030 Social Security FICA 1,681 1,537 1,115 1,047 1,141 749 1,141 (13) 1,128101‐431‐62040 Medicare Insurance 393 359 261 245 265 175 265 (3) 262101‐431‐62050 Disability Income Insurance ‐ ‐ ‐ ‐ 228 ‐ 228 (48) 180101‐431‐62060 Deferred Comp. ‐ 457 Retirement 688 747 543 511 548 365 548 (7) 541101‐431‐62070 Workers' Comp. Insurance 865 990 899 926 2,192 762 2,192 (27) 2,165 101‐431‐62080 Uniform Allowance 134 183 190 ‐ 58 ‐ 58 (2) 56101‐431‐62200 Retirement CalPERS UL 197 297 344 503 69 402 69 (69) ‐101‐431‐62210 Unemployment Claims ‐ ‐ ‐ ‐ 183 ‐ 183 (3) 180 Personnel Cost Total 37,328 34,225 25,410 24,100 29,366 17,449 29,366 (63) 29,303 101‐431‐70010 Office Supplies 47 20 ‐ ‐ ‐ ‐ ‐ ‐ ‐101‐431‐70060 Small Tools & Equipment 94 500 399 133 1,055 81 1,055 3,500 4,555101‐431‐70100 Uniforms 789 915 835 1,306 1,000 637 1,000 50 1,050101‐431‐70150 Vehicle Parts & Supplies 328 270 1,024 532 2,000 443 2,000 ‐ 2,000101‐431‐70160 Gasoline & Diesel 310 367 347 487 200 303 200 200 400101‐431‐70440 Miscellaneous Supplies 119 ‐ 40 ‐ ‐ ‐ ‐ ‐ ‐ 101‐431‐72020 Electric 1,081 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐101‐431‐72030 Telephone 855 913 563 604 750 402 750 ‐ 750101‐431‐84060 Vehicle Parts, Repairs & Maint. 628 544 301 268 ‐ 13 ‐ ‐ ‐101‐431‐86030 Subs., Dues, & Publications ‐ 264 ‐ ‐ ‐ ‐ ‐ ‐ ‐101‐431‐88040 Computer Programming/Consult. 71 36 49 56 ‐ ‐ ‐ ‐ ‐101‐431‐88060 Medical ‐ General 221 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐101‐431‐90010 Liability & Property Insurance 818 920 837 1,119 1,300 983 1,300 ‐ 1,300101‐431‐92090 Taxes, Licenses, & Fees 236 ‐ 464 313 500 313 500 ‐ 500 O & M Cost Total 5,597 4,749 4,859 4,818 6,805 3,175 6,805 3,750 10,555 431 ‐ Service Center Department
General Fund Departments Page 17 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐432‐62070 Workers' Comp. Insurance ‐ ‐ ‐ 1,502 ‐ ‐ ‐ ‐101‐432‐62210 Unemployment Claims 662 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Personnel Cost Total 662 ‐ ‐ 1,502 ‐ ‐ ‐ ‐
101‐432‐70010 Office Supplies 9 40 ‐ ‐ ‐ ‐ ‐ ‐
101‐432‐70060 Small Tools & Equipment ‐ ‐ ‐ ‐ 400 ‐ 400 ‐ 400101‐432‐70440 Miscellaneous Supplies ‐ 305 31 ‐ 1,600 ‐ 1,600 ‐ 1,600101‐432‐72010 Water, Gas, Sanitation & Sewer 17,753 16,518 18,582 20,921 17,600 17,001 17,600 1,950 19,550 101‐432‐72020 Electric 68,666 75,132 74,834 88,493 85,000 55,002 85,000 3,500 88,500101‐432‐72030 Telephone 16,550 13,745 12,604 10,853 18,500 6,517 18,500 (1,250) 17,250101‐432‐84020 Major Equip. Repairs & Maint. 98 ‐ 3,500 ‐ 10,000 ‐ 10,000 20,000 30,000101‐432‐84030 Buildings Repairs & Maint. 34,694 127,060 36,501 42,367 70,000 32,370 70,000 5,000 75,000 101‐432‐84050 Grounds Repairs & Maint. 805 1,500 ‐ 13,266 7,000 2,206 7,000 7,000 101‐432‐84071 Inspections 5,100 3,463 3,206 5,578 9,800 6,210 9,800 2,700 12,500 101‐432‐88100 Professional Services ‐ ‐ ‐ 1,849 ‐ 1,905 ‐ ‐ 101‐432‐90010 Liability & Property Insurance ‐ 44,365 53,406 61,699 65,000 89,751 65,000 70,000 135,000 O & M Cost Total 143,675 282,128 202,664 245,026 284,900 210,962 284,900 101,900 386,800 432 ‐ Building & Grounds Maintenance
General Fund Departments Page 18 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐435‐48160 Miscellaneous Revenue 10,251 5,446 18,430 ‐  10,000 ‐  10,000  10,000101‐435‐55020 Airport Building Lease 4,895 3,850 4,198 2,650 4,000  3,150  4,000  4,000 101‐435‐55040 Airport Fuel Sales 23,843 7,078 ‐  ‐  ‐  ‐  ‐  ‐ 101‐435‐55050 Airport Hangar Leases 27,771 28,388 26,472 27,252 28,000 20,941  28,000  28,000101‐435‐55060 Airport Tie Down Rentals 967 626 394 784  500  306  500  500 101‐435‐55070 Airport Overnight Parking Fee ‐ ‐  405 100  ‐  100  ‐  ‐ 101‐435‐55090 Federal Aviation Admn Grant ‐ ‐  ‐  15,305 ‐  ‐  ‐  ‐ 101‐435‐55100 State Airport Grant   40,000 ‐ ‐  ‐  ‐  ‐  ‐  10,000  10,000 Revenue Total 67,727 85,388 49,899 46,091 42,500 24,497  42,500  10,000  52,500 101‐435‐60010 Salaries Regular 4,244 3,317 3,853 23,958 27,869 9,077 27,869 (319) 27,550 101‐435‐60030 Salaries Overtime 654 ‐ (41) 216 400 44 400  400 101‐435‐60050 Salaries Cash Outs 54 ‐  ‐  ‐  536  ‐  536  523  1,059 101‐435‐62000 Retirement CalPERS 377 309 392 2,399 2,876  1,471  2,876  187  3,063 101‐435‐62020 Medical/Life Insurance 821 403 506 3,963 4,378  1,968  4,378  714  5,092 101‐435‐62030 Social Security FICA 299 202 228 1,440 1,742  878  1,742  (20)  1,722 101‐435‐62040 Medicare Insurance 70 47  53  337  404  205  404  (5)  399 101‐435‐62050 Disability Income Insurance ‐ ‐  ‐  ‐  348 ‐  348  (73)  276 101‐435‐62060 Deferred Comp. ‐ 457 Retirement 122 18  33  680  836  436  836  (10)  827 101‐435‐62070 Workers' Comp. Insurance 282 380 492 1,126 3,344  1,133  3,344  (38)  3,306 101‐435‐62080 Uniform Allowance ‐ ‐  ‐  ‐  10  ‐  10  10  20 101‐435‐62200 Retirement CalPERS UL 26 39  45  1,491 735  317  735  (735) ‐ 101‐435‐62210 Unemployment Claims ‐ ‐  ‐  ‐  279  ‐  279  (4)  276 Personnel Cost Total 6,949 4,715 5,561 35,610 43,757 15,529  43,757  232 43,989 101‐435‐70030 Postage & Freight Out ‐ 31 ‐ ‐ 10 ‐ 10 ‐ 10101‐435‐70040 Printing & Binding ‐ ‐ ‐ ‐ 215 ‐ 215 ‐ 215101‐435‐72010 Water, Gas, Sanitation & Sewer 6,267 4,281 5,129 6,052 5,500 6,072 5,500 2,500 8,000 101‐435‐72020 Electric 11,586 15,526 14,877 15,797 18,000 8,100 18,000 18,000101‐435‐72030 Telephone 1,939 2,111 2,028 2,350 2,000 1,244 2,000 200 2,200 101‐435‐80060 Fuel Purchases for Resale 16,254 15,946 ‐ ‐ 30,000 ‐ 30,000 30,000101‐435‐84020 Major Equip. Repairs & Maint. ‐ ‐ 4,711 ‐ 6,500 ‐ 6,500 6,500101‐435‐84030 Buildings Repairs & Maint. 1,535 10,808 13,427 6,422 7,000 1,119 7,000 10,500 17,500101‐435‐84050 Grounds Repairs & Maint. 31 ‐  9,770 28,834 6,000  2,672  6,000  500  6,500 435 ‐ Airport Operations
General Fund Departments Page 19 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐435‐84060 Vehicle Parts, Repairs & Maint. 434 704 988 29  800  ‐  800  800 101‐435‐86010 Training, Travel, & Conference ‐ ‐  ‐  ‐  250  ‐  250  250 101‐435‐86030 Subs., Dues, & Publications ‐ 8  50  75  75  ‐  75  25  100 101‐435‐88040 Computer Programming/Consult. 71 36  126 56  1,000  ‐  1,000  1,000 101‐435‐88091 Engineering & Consultants ‐ ‐  ‐  ‐  20,000 ‐  20,000  20,000101‐435‐88100 Professional Services 302 340 ‐  1,358 3,000  1,435  3,000  3,000 101‐435‐90010 Liability & Property Insurance 3,114 3,002 3,452 8,972 5,100  1,102  5,100  850  5,950 101‐435‐92090 Taxes, Licenses, & Fees 15,686 16,062 16,429 16,788 16,700 16,680  16,700  150  16,850 O & M Cost Total 57,219 68,855 70,987 86,733 122,150 38,424  122,150 14,725  136,875 General Fund Departments Page 20 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐440‐60010 Salaries Regular 10,620 11,438 12,017 13,110 155,527 71,989 155,527 (1,878) 153,649 101‐440‐60020 Salaries Part Time 1,333 2,855 1,535 23,474 ‐ 6,129 ‐ ‐ 101‐440‐60030 Salaries Overtime 2,111 1,262 1,217 320 3,012 651 3,012 (12) 3,000101‐440‐60050 Salaries Cash Outs ‐ ‐ ‐ ‐ 3,012 ‐ 3,012 (57) 2,955101‐440‐62000 Retirement CalPERS 870 971 1,111 1,055 16,050 5,427 16,050 (4,124) 11,926101‐440‐62020 Medical/Life Insurance 2,752 2,747 3,250 3,597 97,141 23,950 97,141 (30,939) 66,202101‐440‐62030 Social Security FICA 860 955 923 1,776 9,720 4,890 9,720 (117) 9,603 101‐440‐62040 Medicare Insurance 201 223 216 416 2,255 1,143 2,255 (27) 2,228101‐440‐62050 Disability Income Insurance ‐ ‐ ‐ ‐ 1,944 ‐ 1,944 (408) 1,536101‐440‐62060 Deferred Comp. ‐ 457 Retirement 122 134 95 83 4,666 61 4,666 (57) 4,609 101‐440‐62070 Workers' Comp. Insurance 496 660 1,423 3,815 18,663 6,353 18,663 (225) 18,438 101‐440‐62080 Uniform Allowance 60 ‐ 55 ‐ 806 519 806 806 101‐440‐62200 Retirement CalPERS UL 59 123 131 167 63 382 63 (63) ‐101‐440‐62210 Unemployment Claims ‐ 2 365 181 1,555 ‐ 1,555 (19) 768 Personnel Cost Total 19,484 21,370 22,338 47,994 314,414 121,495 314,414 (37,925) 275,720 101‐440‐70010 Office Supplies ‐ 673 ‐ ‐ ‐ ‐ ‐ ‐
101‐440‐70030 Postage & Freight Out 115 ‐ ‐ ‐ ‐ ‐ ‐ ‐101‐440‐70040 Printing & Binding ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐101‐440‐70060 Small Tools & Equipment 369 1,519 3,548 4,117 4,000 2,034 4,000 (500) 3,500 101‐440‐70100 Uniforms ‐ ‐ ‐ 284 3,000 2,204 3,000 150 3,150101‐440‐70160 Gasoline & Diesel 6,571 6,413 7,292 2,264 3,500 1,791 3,500 ‐ 3,500101‐440‐70441 Irrigation Supplies 1,047 2,811 ‐ ‐ ‐ ‐ ‐ ‐ 101‐440‐70442 Tree Purchasing/Planting ‐ 3,452 160 1,347 5,000 387 5,000 (3,000) 2,000101‐440‐72011 Water/Electric ‐ City Plots 88,452 47,224 62,646 55,430 60,000 33,378 60,000 6,000 66,000 101‐440‐82030 Equipment Rental ‐ 2,400 ‐ ‐ ‐ ‐ ‐ ‐ ‐
101‐440‐84050 Grounds Repairs & Maint. 22,916 8,097 7,373 26,077 30,000 19,650 30,000 20,000 50,000 101‐440‐84060 Vehicle Parts, Repairs & Maint. 1,301 4,901 4,755 4,642 8,000 3,244 8,000 (3,000) 5,000 101‐440‐84090 Graffiti Removal Expense 2,549 178 ‐ 39 500 ‐ 500 (300) 200 101‐440‐86010 Training, Travel, & Conference 4,829 ‐ ‐ 17 2,000 26 2,000 ‐ 2,000 101‐440‐86030 Subs., Dues, & Publications ‐ 1,507 ‐ ‐ 1,000 ‐ 1,000 ‐ 1,000101‐440‐88040 Computer Programming/Consult. 71 36 49 56 ‐ ‐ ‐ ‐ ‐101‐440‐88060 Medical ‐ General 22 64 34 7 ‐ ‐ ‐ ‐ ‐ 440 ‐ Municipal Grounds Maintenance
General Fund Departments Page 21 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐440‐88100 Professional Services 210 ‐ 345 4,254 2,000 503 2,000 ‐ 2,000101‐440‐89040 Physical w/Drug & Alcohol Test 44 51 39 710 ‐ 390 ‐ 500 500101‐440‐89070 Fingerprinting 6 8 4 224 ‐ 64 ‐ 200 200 101‐440‐90010 Liability & Property Insurance 530 1,502 676 4,610 4,800 8,217 4,800 ‐ 4,800101‐440‐90040 Claims & Judgments ‐ ‐ 2,846 ‐ ‐ ‐ ‐ ‐101‐440‐92090 Taxes, Licenses, & Fees ‐ 28 17 ‐ ‐ ‐ ‐ ‐ ‐101‐440‐92212 Veterans Banner Prog Expense 3,650 3,623 143 443 ‐ ‐ ‐ ‐101‐440‐98040 Major Machinery & Equipment ‐ 3,003 ‐ ‐ 20,000 ‐ 20,000 10,000 30,000 101‐440‐98981 Splash Pad Project ‐ ‐ ‐ 83,104 ‐ 13,704 ‐ ‐ O & M Cost Total 132,682 87,490 89,927 187,625 143,800 85,592 143,800 30,050 173,850 General Fund Departments Page 22 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
101‐900‐94072 Transfer to General Fund Reserve ‐ ‐ 4,494,829 434,480 3,865 ‐ 3,865 (3,865) ‐ Other Expense Total ‐ ‐ 4,494,829 434,480 3,865 ‐ 3,865 (3,865) ‐ 900 ‐ Transfers to Other Funds
General Fund Departments Page 23 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:          51,264          51,769          52,044                  52,126  50,151                    50,170 104‐400‐44010 Interest Earned               275 505 82                25 100 19 100 100 Revenue Total               275 505 82                25 100 19 100 100 104‐630‐92040 Scholarship                ‐               ‐ ‐ 2,000 ‐ ‐ ‐ ‐ Expense Total ‐ ‐               ‐ 2,000 ‐ ‐ ‐ ‐
Ending  Fund Balance:          51,769          52,044          52,126                  50,151  50,170                    50,270 FY 2023‐2024 Proposed Budget
Fund 104 ‐ SCHOLARSHIP FUND
104 ‐ SCHOLARSHIP FUND
Projected Ending FB:
104 - SCHOLARSHIP FUND Page 24 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024 Base
Budget   Request (+/‐)   2024 Proposed
Beginning Fund Balance:               916            1,435                    1,589                  1,638  1,639 102‐400‐44010 Interest Earned               519              154 916 49 ‐ 1 ‐ ‐ Ending  Fund Balance:               916            1,435            1,589      1,638  1,639  1,639 Beginning Fund Balance:          24,463          16,492          12,938                  12,959  5,464  5,466 103‐400‐44010 Interest Earned 160 87                21 5 ‐ 2 ‐ ‐ Revenue Total 160 87                21 5 ‐ 2 ‐ ‐
103‐413‐60030 Salaries Overtime 6,614 ‐               ‐               ‐  ‐  ‐  ‐  ‐ 103‐413‐62020 Medical/Life Insurance 949 ‐               ‐               ‐ ‐ ‐ ‐ ‐103‐413‐62030 Social Security FICA 404 ‐               ‐               ‐ ‐ ‐ ‐ ‐103‐413‐62040 Medicare Insurance                 ‐               ‐               94 ‐ ‐ ‐ ‐ ‐ 103‐413‐62060 Deferred Comp. ‐ 457 Retirement                 ‐               ‐               70 ‐ ‐ ‐ ‐ ‐ 103‐413‐70320 PD Fed Asset Forfeiture Exp.                3,641 ‐ ‐ 7,500 ‐  ‐  ‐  ‐ Expense Total 8,131 3,641 ‐ 7,500 ‐ ‐ ‐ ‐
Ending  Fund Balance:          16,492          12,938          12,959                    5,464  5,466  5,466 FY 2023‐2024 Proposed Budget
Police Department Asset Forfeiture and Grant Funds
102 ‐ PD EVIDENCE FUND
Projected Ending FB:
103 ‐ PD FED FORFEITURE FUND
Projected Ending FB:

POLICE FUNDS Page 25 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024 Base
Budget   Request (+/‐)   2024 Proposed
Beginning Fund Balance:          79,595       222,029       282,014                279,091                    248,993                  331,245 105‐400‐44010 Interest Earned 1,145           1,039           328               123 ‐ 88 ‐ ‐ 105‐400‐45240 COPS AB1913       156,727      161,285      214,694 100,000 100,000 135,271 100,000 100,000 Revenue Total       157,766      161,613      215,839 100,123 100,000 135,359 100,000 100,000 105‐413‐72030 Telephone 3,138 301 ‐               ‐ ‐ ‐ ‐ ‐ 105‐413‐96058 Police Vehicles Leases ‐ Principal 40,693 43,816        47,178        49,855 47,178 1,300 47,178 47,178 105‐413‐96059 Police Vehicles Leases ‐ Interest 10,106           3,621          6,983 8,865 3,621 ‐ 3,621  3,621 105‐413‐98040 Major Machinery & Equipment         (16,975) 18,477 5,851 ‐ ‐ 2,568 ‐ ‐105‐413‐98041 COPS Grant Equipment Expense               63,656 991         107,886 71,501 49,201 49,239 49,201 49,201 Expense Total 73,405 97,781        164,536 130,221 100,000 53,107 100,000 100,000 Ending  Fund Balance:       222,029       282,014       279,091                248,993                  331,245                  331,245 Expense % Change 0%
Beginning Fund Balance:          (7,505)         (8,153)         (8,547)        ‐    ‐                 265,000 106‐400‐45221   AB 179 ‐ Tech Improvement Grant  250,000 106‐400‐45230 JAG Grant                ‐               ‐               ‐ ‐ ‐  ‐  ‐  ‐ 106‐400‐45530 Body Camera Grant 2016BC‐BX‐K0                ‐               ‐               ‐ ‐ ‐ ‐ ‐ ‐ 106‐400‐45540 Body Armor Grant                ‐               ‐               ‐ ‐ ‐ ‐ ‐ ‐106‐400‐48271 SJVAPCD Proj#C‐53268‐A Revenue 28,321 ‐               ‐               ‐ ‐ ‐ ‐ ‐ 106‐400‐46251 CA Officer Wellness & Mental Health Grant                ‐               ‐               ‐ ‐ ‐ 15,000 ‐ ‐ 106‐400‐48120 Operating Transfer In                ‐ ‐                8,547 ‐ ‐ ‐ ‐ ‐ Revenue Total 28,321                8,547 ‐ ‐ ‐ 265,000 ‐ ‐ ‐ 106‐413‐70101 Uniforms‐Safety Equipment               394 648 ‐               ‐ ‐ ‐ ‐ ‐ 106‐413‐71050 JAG Grant Equipment                ‐               ‐               ‐ ‐ ‐ ‐ ‐ ‐106‐413‐72040 SJVAPCD Proj#C‐53268‐A Exp 28,321 ‐               ‐               ‐  ‐  ‐  ‐  ‐ Expense Total 28,969 394 ‐               ‐ ‐ ‐ ‐ ‐
Ending  Fund Balance:          (8,153)         (8,547)                  ‐                 ‐                      265,000                  265,000 105 ‐ COPS GRANT FUND
Projected Ending FB:
106 ‐ POLICE DEPT GRANTS
Projected Ending FB:

POLICE FUNDS Page 26 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024 Base
Budget   Request (+/‐)   2024 Proposed
Beginning Fund Balance:          39,728          25,149          33,210                  14,498  14,505                    14,511 116‐400‐42150 Asset Forfeiture Funds                7,925 ‐ ‐               ‐ ‐ ‐ ‐ ‐ 116‐400‐44010 Interest Earned               136 263 39 7 ‐ 6 ‐ ‐ Revenue Total               8,061 263 39 7 ‐ 6 ‐ ‐
116‐413‐70321 PD Asset Forfeiture Expense 14,842                18,751 ‐ ‐ ‐ ‐ ‐ ‐ Revenue Total 14,842                18,751 ‐ ‐ ‐ ‐ ‐ ‐
Ending  Fund Balance:          25,149          33,210          14,498                  14,505  14,511  Projected Ending FB:                    14,511 116 ‐ PD FORFEITURE‐UNCLAIMED
POLICE FUNDS Page 27 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024 Base
Budget   Request (+/‐)  2024 Proposed
Beginning Fund Balance:              9,922        (82,105)       (95,836)           (17,935) 47,960           130,343 Revenue
107‐400‐44010 Interest Earned (1,165) ‐               ‐               3  ‐ 35 ‐  ‐                  107‐400‐45070 CA Highway Users Tax (HUT) ‐ Gas Tax 2103 60,424           124,717       120,672      142,957 178,139 106,744 178,139 893 179,032 107‐400‐45080 CA Highway Users Tax (HUT) ‐ Gas Tax 2105 99,237         92,147        94,791 100,336 116,695 70,064 116,695                   118,555 1,860 107‐400‐45090 CA Highway Users Tax (HUT) ‐ Gas Tax 2106 55,870         51,164        48,184 56,685 61,846 40,049 61,846 2,188 64,034107‐400‐45100 CA Highway Users Tax (HUT) ‐ Gas Tax 2107 124,801       124,691      116,500 119,961 159,424 94,687 159,424 (17,023) 142,401 107‐400‐45110 CA Highway Users Tax (HUT) ‐ Gas Tax 2107.5 4,000              4,000           4,000          4,000 4,000              4,000 4,000 ‐ 4,000107‐400‐45150 SB1 Loan Repayment Revenue                  ‐               ‐               ‐ ‐                   ‐                   ‐ ‐ ‐                  107‐400‐45160 CA SB1 Road Maint & Rehab Acct (RMRA)                  ‐               ‐               ‐ ‐                   ‐                   ‐ ‐ ‐                  107‐400‐48020 Sale of City Property                  ‐               ‐ ‐                4,077 ‐                   ‐ ‐ ‐ Revenue Total 343,167       392,674      388,192 428,019 520,104 315,580 520,104 (12,082) 508,022 Expense
Personnel Cost
107‐422‐60010 Salaries Regular 85,036         96,068        86,640 129,615 154,094 96,912 154,094                   158,962 4,868107‐422‐60020 Salaries Part Time              6,662 3,110           3,478 (105) ‐                   ‐ ‐ ‐                  107‐422‐60030 Salaries Overtime              2,965 4,843           2,846          4,437 2,678              3,928 2,678 2,417 5,095 107‐422‐60050 Salaries Cash Outs 328 ‐               ‐                                  2,678 ‐ ‐ 2,678 379 3,057 107‐422‐62000 Retirement CalPERS              7,577 6,841           9,130          11,815 14,292 8,860 14,292 1,595 15,887 107‐422‐62010 Retirement 401A                  ‐ ‐                (88) ‐                   ‐                   ‐ ‐ ‐ 107‐422‐62020 Medical/Life Insurance 13,654         17,123        14,100 26,892 35,269 20,621 35,269 1,840 37,109 107‐422‐62030 Social Security FICA              5,897 5,734           6,162          7,758 9,631              5,910 9,631 304 9,935107‐422‐62040 Medicare Insurance              1,410 1,367           1,526          1,941 2,214              1,455 2,214 67 2,281 107‐422‐62050 Disability Income Insurance                 390              410              485 529 1,926 342 1,926 (336) 1,590 107‐422‐62060 Deferred Comp. ‐ 457 Retirement              3,295 3,396           2,498          3,080 6,726              1,964 6,726 (182) 6,544 107‐422‐62070 Workers' Comp. Insurance              4,393 3,289           6,577          7,281 18,491 6,287 18,491 584 19,075 107‐422‐62080 Uniform Allowance                 250              250 250 ‐ 210 210 210 16 226 107‐422‐62200 Retirement CalPERS UL                 971 533               1,071 1,493 2,446              1,511 2,446 (2,446) ‐ 107‐422‐62210 Unemployment Claims ‐                   852 6 422 1,541 ‐ 1,541 49 1,590 Personnel Cost Total 128,866       147,901      134,556 195,158 252,196 148,000 252,196                   261,351 9,155 FY 2023‐2024 Proposed Budget
Fund 107 ‐ GAS TAX FUND
107 ‐ GAS TAX FUND
107 - GAS TAX FUND Page 28 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024 Base
Budget   Request (+/‐)  2024 Proposed
O & M Cost
107‐422‐70010 Office Supplies 209 99                64                64 50  78  50  50 100 107‐422‐70030 Postage & Freight Out 1  ‐               ‐               ‐                   ‐                   ‐  ‐  ‐  ‐ 107‐422‐70040 Printing & Binding                  ‐               ‐               ‐ ‐                   ‐                   1 ‐  ‐  ‐                  107‐422‐70100 Uniforms              2,169 2,405           2,374          3,698 2,500              1,691 2,500 125 2,625 107‐422‐70120 Sidewalk Repairs 36,701 231 ‐               ‐                   ‐                   ‐  ‐  ‐  ‐ 107‐422‐70130 Street Materials 37,445 12,770                6,949 ‐ 75,000 12,123 75,000 (25,000) 50,000 107‐422‐70140 Utility Parts & Supplies                 207              563 875 62 200 56  200 ‐ 200 107‐422‐70160 Gasoline & Diesel              6,252 6,863           2,394          2,075 3,000              1,943 3,000 ‐  3,000 107‐422‐70190 Street Stripe Paint              2,947 1,957 617 89  1,000 ‐ 1,000 ‐  1,000 107‐422‐70440 Miscellaneous Supplies 888 ‐               ‐               ‐                   ‐                   ‐ ‐  ‐  ‐ 107‐422‐72010 Water/Electric ‐ City Plots 40,521         69, 42,629 389 42,467 50,000 24,211 50,000  3,000 53,000 107‐422‐72021 Street Light Electricity 136,002 110,953                5,196 ‐ ‐                   ‐  ‐  ‐  ‐                  107‐422‐72030 Telephone                 359              316              411 378 500 159 500 ‐ 500 107‐422‐84010 Office Equip. Repairs & Maint. 33                 122              36 178 150 113 150  112 262 107‐422‐84030 Buildings Repairs & Maint.                  500              564 ‐ ‐                   ‐                   ‐  ‐  ‐  ‐ 107‐422‐84050 Grounds Repairs & Maint.              3,305 2,083           5,228          3,311 3,000              3,001 3,000 ‐ 3,000 107‐422‐84060 Vehicle Parts, Repairs & Maint.                 2,841 655           3,535          2,711 2,500              1,489 2,500 ‐  2,500 107‐422‐86010 Training, Travel, & Conference                 206              804              438 163 1,000 287  1,000 446 1,446 107‐422‐86030 Subs., Dues, & Publications              4,378 3,665           4,373          2,758 4,000              3,905 4,000 35  4,035 107‐422‐88010 City Attorney Fees                   861 12               398 ‐                   ‐                   ‐ ‐  ‐                  107‐422‐88030 Accounting/Auditing                  4,900 ‐ ‐ 2,925 1,500 146  1,500  1,500 107‐422‐88040 Computer Programming/Consult.              4,567 4,051           6,614          10,493 10,000 6,041 10,000  4,208 14,208 107‐422‐88060 Medical ‐ General 59                 88                64 49 100 26  100 ‐ 100 107‐422‐88100 Professional Services 15,140         37,578        29,616 11,265 10,000 18,450 10,000 ‐  10,000 107‐422‐88130 Grant Writing/Application 12,234         17,097        28,387 63,942 15,000 3,020 15,000  20,000 35,000 107‐422‐89010 Personnel Advertising 1 ‐               ‐               ‐                   ‐                   ‐ ‐ ‐ ‐ 107‐422‐89020 Interview Expenses                  ‐               ‐               ‐ ‐                   ‐                   3 ‐  ‐  ‐                  107‐422‐89040 Physical w/Drug & Alcohol Test                 118 102 81 6  ‐ 65 ‐  ‐  ‐                  107‐422‐89070 Fingerprinting 15 18 9                  2  ‐ 11 ‐  ‐  ‐                  107‐422‐90010 Liability & Property Insurance              3,989 3,562           4,609          8,069 10,000 8,346 10,000 ‐  10,000 107‐422‐92090 Taxes, Licenses, & Fees ‐ 33                34 117 50  31  50 ‐ 50 107‐422‐98040 Major Machinery & Equipment                  4,932 ‐           4,940 ‐                   ‐                   ‐  ‐  ‐  ‐ 107‐422‐98110 Street Light Study                  ‐               ‐               ‐ ‐                   ‐                   ‐ ‐  ‐  ‐ O & M Total 306,328       161,791      267,367 166,967 189,550 85,196 189,550                   192,526 2,976 Expense Total 435,194       309,692      401,923 362,125 441,746 233,196 441,746 12,131 453,877 Ending Fund Balance:          (82,105)       (95,836)       (12,854)             47,960                    130,343           184,488 Expense % Change 3%
Projected Ending FB:
107 - GAS TAX FUND Page 29 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:             84,526                 85,358          85,811           13,204  69,734  28,808 Revenue
109‐400‐44010 Interest Earned 832 453  126              10  100  27  100  100 109‐400‐45130 LTF Funds Article 3 ‐ ‐ ‐               59,770 12,000 ‐ 12,000 3,000 15,000 Revenue Total 832 453 126              59,780 12,100 27 12,100 15,100 Expense
109‐424‐98987 Sidewalk Improvements ‐ ‐ 72,733         3,250 100,000 40,953 100,000 (50,000) 50,000 Expense Total ‐ ‐ 72,733         3,250 100,000 40,953 100,000 50,000 Ending Fund Balance:             85,358                 85,811          13,204           69,734  28,808   (6,092) Expense % Change -50%
FY 2023‐2024 Proposed Budget
TDA, SB1 RMRA and Measure C Funds
109 ‐ TDA ‐ ARTICLE 3 FUND
Projected Ending FB:

TDA, SB1, Measure C Page 30 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:           699,223              674,846        577,211    429,467                 1,400,585               1,320,219 Revenue
110‐400‐44010 Interest Earned 4,403 2,722 858              203 100 526 100 100110‐400‐45140 LTF Funds Article 8 ‐ ‐                2, ‐ 195,244 300,000 ‐ 300,000 300,000 110‐400‐48160 Miscellaneous Revenue ‐ ‐ ‐               27 ‐ ‐ ‐ ‐ Revenue Total 4,403 2,722               2, 858 195,474 300,100 526 300,100 300,100 Expense
110‐424‐70030 Postage & Freight Out ‐ ‐ ‐               ‐ ‐ ‐ ‐ ‐110‐424‐70040 Printing & Binding ‐ ‐ ‐               ‐ ‐ ‐ ‐ ‐110‐424‐72021 Street Light Electricity ‐ ‐ 117,991 110,467 115,000 65,315 115,000 ‐ 115,000110‐424‐86030 Subs., Dues, & Publications ‐ 75 ‐               ‐ ‐ ‐ ‐ ‐ ‐ 110‐424‐88040 Computer Programming/Consult. 3,425 3,388 537              384 ‐ ‐ ‐ ‐ ‐ 110‐424‐92090 Taxes, Licenses, & Fees ‐ ‐ ‐               ‐ ‐ ‐ ‐ ‐ ‐ 110‐424‐98040 Major Machinery & Equipment ‐ ‐ ‐ 129,475 60,000 ‐ 60,000 (60,000) ‐110‐424‐98401 Slurry Seal & Cape Seal ‐ ‐ ‐ 842,068 500,000 5,138 500,000 700,000 1,200,000 110‐424‐98903 Coalinga Alley Paving (39‐44) Expense ‐ ‐ ‐               ‐ 44,156 ‐ 44,156 44,156 110‐424‐98940 2016 Alley Paving Project 25,355                  27,630 1,130 414 ‐ ‐ ‐ ‐ ‐ 110‐424‐98950 Forest Ave 1st‐Elm Ave. St. Proj. ‐ ‐ ‐               ‐ ‐ ‐ ‐ ‐ ‐ 110‐424‐98970 ADA Improv‐ATP Cycle 03 Exp ‐ ‐ 13                 ‐ ‐ ‐ ‐ ‐ ‐110‐424‐98984 Gale Avenue Overlay Project ‐ 95,764 2,431           ‐ ‐ ‐ ‐ ‐ ‐ 110‐424‐98988 Street, Crosswalk, Bike Lane Striping ‐ ‐ ‐               ‐ 20,000 ‐ 20,000 (20,000) ‐110‐424‐98999 Street Light Acquisition Project ‐ ‐ ‐ 141,548 250,000 10,439 250,000 (250,000) ‐ Expense Total 28,780 100,357 148,602 1,224,356 989,156 80,892 989,156 1,359,156 Ending Fund Balance:           674,846              577,211        429,467             1,400,585                 1,320,219  261,163 Expense % Change 37%
Projected Ending FB:
110 ‐ LTF ‐ ARTICLE 8 FUND
TDA, SB1, Measure C Page 31 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:           125,035              462,692        704,580    320,518                   (210,037)                  (29,984) Revenue
111‐400‐44010 Interest Earned 1,865 2,770 1,174           202  100  ‐  100  100 111‐400‐45150 SB1 Loan Repayment Revenue 20,397 20,334 ‐               ‐ ‐ ‐ ‐ ‐ 111‐400‐45160 CA SB1 Road Maint & Rehab Acct (RMRA) 331,683 313,265 335,307 364,211 412,287 232,231 412,287 34,334 446,621 Revenue Total 353,945 336,369 336,481 364,413 412,387 232,231 412,387 446,721 Expense
111‐422‐98401 Slurry Seal & Cape Seal ‐ ‐ ‐               ‐  500,000 ‐ 500,000 (500,000) ‐ 111‐422‐98910 Sunset St. Improvements Exp 16,288                720, 94,481 543 44,739 ‐ 1,273 ‐ ‐111‐422‐98971 Fresno St. Improvements Exp ‐ ‐ ‐ 404,972 ‐ 633 ‐ ‐ 111‐422‐98978 Cherry Lane Improvements ‐ ‐ ‐               ‐ ‐ 49,425 ‐ 700,000 700,000 111‐422‐98997 7th St. Improvements Exp ‐ ‐ ‐ 445,257 ‐ 847 ‐ ‐ Expense Total 16,288                720, 94,481 543 894,968 500,000 52,178 500,000 700,000 Ending Fund Balance:           462,692              704,580        320,518  (210,037) (29,984)                (283,263) Expense % Change 40%
111 ‐SB1‐RD REHAB MAINT ACCT FD
Projected Ending FB:

TDA, SB1, Measure C Page 32 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:           169,817              331,337        547,723    726,186  938,839  879,803 Revenue
125‐400‐44010 Interest Earned 4,582 3,237 1,126           422 2,000 393 2,000 2,000125‐400‐45121 Measure C‐Street Maintenance 195,468 217,299 247,428 277,463 250,000 167,700 250,000 250,000 Revenue Total 200,050 220,536 248,554 277,885 252,000 168,093 252,000 252,000 Expense
125‐422‐70030 Postage & Freight Out ‐ ‐ ‐               ‐ ‐ ‐ ‐ ‐ ‐ 125‐422‐70040 Printing & Binding ‐ ‐ ‐               ‐ ‐ ‐ ‐ ‐ ‐ 125‐422‐70130 Street Materials ‐ ‐ 52,210         ‐ ‐ ‐ ‐ ‐ ‐125‐422‐86030 Subs., Dues, & Publications ‐ 75 ‐               ‐ ‐ ‐ ‐ ‐ ‐ 125‐422‐88040 Computer Programming/Consult. 3,425 3,388 537              384 ‐ ‐ ‐ ‐ ‐ 125‐422‐88100 Professional Services ‐ ‐ ‐               3,007 ‐ 730 ‐ 5,000 5,000 125‐422‐92090 Taxes, Licenses, & Fees ‐ ‐ ‐               ‐ ‐ ‐ ‐ ‐ ‐ 125‐422‐98401 Slurry Seal & Cape Seal 35,105 ‐ 14,582         ‐ ‐ ‐ ‐ 250,000 800,000 125‐422‐98880 Elm/Cambridge Signal ‐ 687 ‐               ‐ ‐ ‐ ‐ ‐ ‐ 125‐422‐98910 Sunset St. Improvements Exp ‐ ‐ ‐               ‐ ‐ ‐ ‐ ‐ ‐ 125‐422‐98972 Crack Sealing Expense ‐ ‐ ‐               45,158 ‐ ‐ ‐ 40,000 40,000 125‐422‐98973 Elm Ave. Improvements Near Fire Dept. ‐ ‐ 178              16,683 ‐ 226,399 ‐ ‐ Phelps Ave Rehabilitation 334,379 334,379
125‐422‐98996 STBG Polk St. Rehab Ph 2 Elm to Monterey Exp ‐ ‐ 2,584           ‐ 90,722 ‐ 90,722 (90,722) ‐ Expense Total 38,530                  70,091         4,150 65,232 90,722 227,129 90,722 1,179,379 Ending Fund Balance:           331,337              547,723        726,186    938,839  879,803                   (47,576) Expense % Change 1200%
125 ‐ MEASURE C‐STREET MAINT
Projected Ending FB:

TDA, SB1, Measure C Page 33 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:             40,605                 47,525          49,756           14,482  23,743  29,430 Revenue
126‐400‐44010 Interest Earned 428 258 150              9 200 10 200 200126‐400‐45122 Measure C‐ADA Compliance 6,492 7,258 8,256           9,252 8,300 5,677 8,300 8,300 16,600 Revenue Total 6,920 7,516 8,406           9,261 8,500 5,687 8,500 16,800 Expense
126‐422‐98460 City ADA Improvements ‐ ‐ 31,447         ‐ 13,000 ‐ 13,000 32,000 45,000 126‐422‐98500 ADA Compliance/Plan Services ‐ ‐ 12,233         ‐ ‐ ‐ ‐ ‐ 126‐422‐98501 Sidewalk Curb Ramp Improvements ‐ 5,285 ‐               ‐ ‐ ‐ ‐ ‐ Expense Total ‐                  43,680         5,285 ‐ 13,000 ‐ 13,000 45,000 Ending Fund Balance:             47,525                 49,756          14,482           23,743  29,430    1,230 Expense % Change 246%
126 ‐ MEASURE C‐ADA COMPLIANCE
Projected Ending FB:

TDA, SB1, Measure C Page 34 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:       1,319,565           1,391,788        865,729                376,397  712,076  909,304 Revenue
127‐400‐44010 Interest Earned 12,759 4,503 1,329           252 1,000 313 1,000 1,000127‐400‐45123 Measure C‐Flexible Funding 239,381 260,947 299,463 336,969 300,000 198,778 300,000 300,000 Revenue Total 252,140 265,450 300,792 337,221 301,000 199,091 301,000 301,000 Expense
127‐422‐70030 Postage & Freight Out ‐ ‐ ‐               ‐ ‐ ‐ ‐ ‐ ‐ 127‐422‐70040 Printing & Binding ‐ ‐ ‐               ‐ ‐ ‐ ‐ ‐ ‐ 127‐422‐84053 Median Landscape Maintenance ‐ 262 ‐               ‐ 50,000 ‐ 50,000 (50,000) ‐ 127‐422‐86030 Subs., Dues, & Publications ‐ 75 ‐               ‐ ‐ ‐ ‐ ‐ ‐ 127‐422‐88040 Computer Programming/Consult. 3,425 3,388 537              384 ‐ ‐ ‐ ‐ ‐ 127‐422‐88100 Professional Services ‐ ‐ 6,399           855 ‐ 1,863 ‐ ‐ ‐ 127‐422‐92090 Taxes, Licenses, & Fees ‐ ‐ ‐               ‐ ‐ ‐ ‐ ‐ ‐ 127‐422‐98040 Major Machinery & Equipment ‐ ‐ 311,330 ‐ ‐ ‐ ‐ ‐ ‐127‐422‐98610 Elm Beautification 7th‐Polk ‐ ‐ ‐               ‐ ‐ ‐ ‐ ‐ ‐ 127‐422‐98880 Elm/Cambridge Signal 4,557                  99,300         2,599 ‐ ‐ ‐ ‐ ‐ ‐ 127‐422‐98891 ADA Improv‐ATP Cycle 2 ‐ ‐ ‐               ‐ ‐ ‐ ‐ ‐ ‐ 127‐422‐98900 Traffic Calming & Safety‐SGC ‐ ‐ ‐               ‐ ‐ ‐ ‐ ‐ ‐ 127‐422‐98901 Phelps Ave. Improvements 46,882 525,031 73,801         303 ‐ ‐ ‐ ‐ ‐ 127‐422‐98930 Polk St. Improv‐5th to Elm ‐ ‐ 65,655         ‐ ‐ ‐ ‐ ‐ ‐127‐422‐98950 Forest Ave 1st‐Elm Ave. St. Proj. ‐ 48,767 ‐               ‐ ‐ ‐ ‐ ‐ ‐ 127‐422‐98960 ADA Improv ‐ ATP Cycle 2 119,600 ‐ ‐               ‐ ‐ ‐ ‐ - ‐ 127‐422‐98970 ADA Improv‐ATP Cycle 3 Exp ATPSBIL‐5146(020) 5,313 37,220 56,084         ‐ ‐ ‐ ‐ ‐ ‐ 127‐422‐98974 CMAQ‐NW Trail Seg 1, 2, 13, 14 Exp ‐ ‐ ‐               ‐ ‐ ‐ ‐ ‐127‐422‐98976 Street Tree Maintenance ‐ ‐ ‐               ‐ 60,000 ‐ 60,000 40,000 100,000 127‐422‐98977 CMAQ‐NW Trail Seg 1, 2, 13, 14 Exp ‐ ‐ ‐               ‐ 50,764 ‐ 50,764 97,910 148,674127‐422‐98980 CMAQ‐Trail Seg 10/11/12 Exp 140 140 ‐               ‐ ‐ ‐ ‐ ‐ 127‐422‐98983 Center Median Island Improv.                   174, ‐ 027 137,329 ‐ 50,000 ‐ 50,000 150,000 200,000 127‐422‐98993 Fresno St. Repaving Project ‐ ‐ 36,204         ‐ ‐ ‐ ‐ ‐ ‐ ATP Cycle 6 ‐ Trails ‐ Los Gatos Bridge  16,000 16,000
ATP Cycle 5‐Est Polk St Bike‐Ped ATPCML‐5146(031) 200,000 200,000Trail Improv‐ATP Cycle 4 Exp ATPSBIL‐5146(023) 67,000 67,000Hayes Street Safety Improvements 125,000 125,000 127‐422‐98996 STBG Polk St. Rehab Ph 2 Elm to Monterey Exp ‐ ‐ 3,485           ‐ ‐ ‐ ‐ ‐ Expense Total 179,917 791,509 790,124 1,542 210,764 1,863 210,764 856,674 Ending Fund Balance:       1,391,788              865,729        376,397  712,076  909,304  353,630 Expense % Change 306%
127 ‐ MEASURE C‐FLEXIBLE FD
Projected Ending FB:

TDA, SB1, Measure C Page 35 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024 Base
Budget   Request (+/‐)   2024 Proposed
Beginning Fund Balance:       106,262       103,482       100,143                  96,338  92,300                    88,238 114‐400‐44010 Interest Earned 1,023               154 537 47 ‐ 35 ‐ ‐ ‐ Revenue Total 1,023               154 537 47 ‐ 35 ‐ ‐ ‐ 114‐404‐92090 Taxes, Licenses, & Fees 3,803 3,876          3,959          4,085 ‐ 4,097 ‐ ‐ ‐ Expense Total 3,803 3,876          3,959          4,085 ‐ 4,097 ‐ ‐ ‐ Ending Fund Balance:       103,482       100,143          96,338                  92,300 88,238                    88,238 Expense % Change 0%
FY 2023‐2024 Proposed Budget
Habitat and Impact Fees Funds
114 ‐ HABITAT CONSERVATION FUN
Projected Ending FB:

HABITAT & Impact Fee Fds Page 36 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024 Base
Budget   Request (+/‐)   2024 Proposed
FY 2023‐2024 Proposed Budget
Habitat and Impact Fees Funds
Beginning Fund Balance:          68,286          99,909          90,715                  79,230                    106,278                  105,644 141‐400‐44010 Interest Earned               535              137 803 40 ‐ 41 ‐ ‐ ‐ 141‐400‐51051 Building/Facility Impact Fees 30,820 2,020 ‐ 26,366 ‐ 329 ‐ ‐ ‐ Revenue Total 31,623 2,555 137 26,406 ‐ 370 ‐ ‐
141‐422‐98985 Council Chambers Modernization                11,749 ‐         11,622 (642) 15,000 1,004 15,000 ‐ 15,000 Expense Total                11,749 ‐ 11,622 (642) 15,000 1,004 15,000 15,000 Ending Fund Balance:          99,909          90,715          79,230                106,278                    105,644                    90,644 Expense % Change 0%
Projected Ending FB:
141 ‐ PUBLIC BUILDING‐FACILITI
HABITAT & Impact Fee Fds Page 37 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024 Base
Budget   Request (+/‐)   2024 Proposed
FY 2023‐2024 Proposed Budget
Habitat and Impact Fees Funds
Beginning Fund Balance:      (148,107)     (102,826)       (99,396)               (99,244)                  (60,193)                  (59,864) 142‐400‐44010 Interest Earned 661               510              152 49 ‐ ‐ ‐ ‐ ‐ 142‐400‐51052 Law Enforcement Impact Fees 44,620 2,920 ‐ 39,002 ‐ 329 ‐ ‐ ‐ Revenue Total 45,281 3,430 152 39,051 ‐ 329 ‐ ‐ ‐
Ending Fund Balance:      (102,826)       (99,396)       (99,244)               (60,193)                   (59,864)                  (59,864) Expense % Change 0%
142 ‐ LAW ENFORCEMENT IMPACT FEE
Projected Ending FB:

HABITAT & Impact Fee Fds Page 38 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024 Base
Budget   Request (+/‐)   2024 Proposed
FY 2023‐2024 Proposed Budget
Habitat and Impact Fees Funds
Beginning Fund Balance:      (196,003)     (151,335)     (148,213)             (148,160)              (108,817)               (108,488) 143‐400‐44010 Interest Earned 50                 178               53                17 ‐ ‐ ‐ ‐ ‐ 143‐400‐51053 Fire Protection Impact Fees 44,618 2,944 ‐ 39,326 ‐ 329 ‐ ‐ ‐ Revenue Total 44,668 3,122 53 39,343 ‐ 329 ‐ ‐ ‐
Ending Fund Balance:      (151,335)     (148,213)     (148,160)             (108,817)              (108,488)               (108,488) Expense % Change 0%
143 ‐ FIRE PROTECTION IMPACT FEE
Projected Ending FB:

HABITAT & Impact Fee Fds Page 39 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024 Base
Budget   Request (+/‐)   2024 Proposed
FY 2023‐2024 Proposed Budget
Habitat and Impact Fees Funds
Beginning Fund Balance:       182,984       329,135       317,157                308,775                  371,483                  383,955 144‐400‐44010 Interest Earned 2,411           1,776           491               161 ‐ 149 ‐ ‐ ‐ 144‐400‐51054 Storm/Flood Control Impact Fees 143,740 8,055 ‐ 63,422 ‐ 12,323 ‐ ‐ ‐ Revenue Total 146,151 9,831 491 63,583 ‐ 12,472 ‐ ‐ ‐
144‐422‐98986 Van Ness Storm Drain Ph 2 Expense                21,809 ‐ 8,873 875 ‐ ‐ ‐ ‐ ‐ Expense Total ‐ 21,809 8,873 875 ‐ ‐ ‐ ‐ ‐
Ending Fund Balance:       329,135       317,157       308,775                371,483                  383,955                  383,955 Expense % Change 0%
144 ‐ STORM DRAINAGE ‐ FLOOD CONTROL
Projected Ending FB:

HABITAT & Impact Fee Fds Page 40 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024 Base
Budget   Request (+/‐)   2024 Proposed
FY 2023‐2024 Proposed Budget
Habitat and Impact Fees Funds
Beginning Fund Balance:       314,350       469,688                  60        93                    124,941                  124,989 145‐400‐44010 Interest Earned 3,744 2,532 33 5 ‐ 48 ‐ ‐ ‐145‐400‐51055 Street & Roads Impact Fees 151,594 7,840                124,843 ‐ ‐ ‐ ‐ ‐ ‐ Revenue Total 155,338 10,372                 124,848 33 ‐ 48 ‐ ‐ 145‐422‐98901 Phelps Ave. Improvements                480,000 ‐ ‐               ‐ ‐ ‐ ‐ ‐ ‐ 145‐422‐98990 Cambridge Ave Signalization                ‐               ‐               ‐ ‐  ‐  ‐  ‐  ‐  ‐ Expense Total ‐ 480,000 ‐               ‐ ‐ ‐ ‐ ‐ ‐
Ending Fund Balance:       469,688                  60                  93    124,941                    124,989                  124,989 Expense % Change 0%
145 ‐ STREETS ‐ BRIDGES IMPACT FEE
Projected Ending FB:

HABITAT & Impact Fee Fds Page 41 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024 Base
Budget   Request (+/‐)   2024 Proposed
FY 2023‐2024 Proposed Budget
Habitat and Impact Fees Funds
Beginning Fund Balance:          88,454       234,021       209,160                188,993                    282,616                  282,726 146‐400‐44010 Interest Earned 1,477           1,194           302               94 ‐ 110 ‐ ‐ ‐ 146‐400‐51056 Park Impact Fees 144,090 9,606 ‐ 95,337 ‐ ‐ ‐ ‐ ‐ Revenue Total 145,567 10,800 302              95,431 ‐ 110 ‐ ‐ 146‐422‐98221 Centenniel Park Improvements                14,042 ‐ 8,715 ‐ 50,000 ‐ 50,000 ‐ 50,000146‐422‐98222 Sandalwood Park Improvements                11,112        ‐ 914 1,808 50,000 ‐ 50,000 ‐ 50,000 146‐422‐98223 Frame Park Improvements                10,507 ‐         10,840 ‐ ‐ ‐ ‐ 5,000 5,000 Expense Total ‐ 35,661 20,469        1,808 100,000 ‐ 100,000 ‐ 105,000 Ending Fund Balance:       234,021       209,160       188,993                282,616                  282,726                  177,726 Expense % Change 5%
146 ‐ PARK IMPACT FEES
Projected Ending FB:

HABITAT & Impact Fee Fds Page 42 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:          3,092,258          4,216,851          4,783,631            5,652,563                4,071,008               1,423,919 Revenue
117‐400‐44010 Interest Earned 30,276 23,356 7,663 2,458 5,000 1,169 5,000 5,000 117‐400‐45000 IGT‐Revenue from Medi‐Cal Plan 1,488,613 1,690,709 1,079,940 524,573 ‐ (902,268) ‐ 2,590,773 2,590,773 Revenue Total 1,518,889 1,714,065 1,087,603 527,031 5,000 (901,100) 5,000 2,590,773 2,595,773 Expense
Personnel Cost
117‐416‐60010 Salaries Regular ‐ ‐ 60,654 745,369 1,016,973 473,634 1,016,973 30,514 1,047,487 117‐416‐60020 Salaries Part Time ‐ ‐ 673 42,060 42,624 37,506 42,624 91,686 134,310 117‐416‐60030 Salaries Overtime ‐ ‐ 26,633 339,163 185,000 158,959 185,000 54,700 239,700 117‐416‐60050 Salaries Cash Outs ‐ ‐ ‐ ‐ 19,265 ‐ 19,265 879 20,144 117‐416‐62000 Retirement CalPERS ‐ ‐ 4,986 77,201 107,967 50,350 107,967 6,262 114,229 117‐416‐62020 Medical/Life Insurance ‐ ‐ 12,507 146,799 261,370 96,700 261,370 (2,742) 258,628 117‐416‐62030 Social Security FICA ‐ ‐ 5,284 63,149 78,225 39,943 78,225 7,637 85,862 117‐416‐62040 Medicare Insurance ‐ ‐ 1,236 15,165 18,364 9,427 18,364 1,772 20,136 117‐416‐62050 Disability Income Insurance ‐ ‐ 4 153 13,245 97 13,245 (1,427) 11,818 117‐416‐62060 Deferred Comp. ‐ 457 Retirement ‐ ‐ 185 12,803 19,783 10,013 19,783 162 19,945117‐416‐62070 Workers' Comp. Insurance ‐ ‐ ‐ 48,399 127,152 49,704 127,152 14,664 141,816 117‐416‐62080 Uniform Allowance ‐ ‐ ‐ 1,125 15,848 ‐ 15,848 (50) 15,798 117‐416‐62200 Retirement CalPERS UL ‐ ‐ ‐ ‐ 12,633 377 12,633 (12,633) ‐ 117‐416‐62210 Unemployment Claims ‐ ‐ ‐ ‐ 10,170 5,843 10,170 305 10,475 Personnel Cost Total ‐ ‐ 112,162 1,491,386 1,928,619 932,553 1,928,619 191,729 2,120,348 Expense
O & M Cost Dept 416
117‐416‐70010 Office Supplies ‐ ‐ ‐ 83 ‐ 171 ‐ ‐
117‐416‐70040 Printing & Binding ‐ ‐ ‐ 361 ‐ ‐ ‐ ‐
117‐416‐70050 Education Materials & Supplies ‐ ‐ ‐ ‐ ‐ 20 ‐ ‐ 117‐416‐70102 Uniforms ‐ ‐ ‐ 6,820 10,000 ‐ 10,000 ‐ 10,000 117‐416‐70160 Gasoline & Diesel ‐ ‐ ‐ 1,174 ‐ 214 ‐ ‐
117‐416‐70440 Miscellaneous Supplies ‐ ‐ ‐ 11 ‐ 1,406 ‐ ‐ FY 2023‐2024 Proposed Budget
Fund 117 ‐ IGT‐INTERGOV TRANSFER
117 ‐ IGT‐INTERGOV TRANSFER
117 - IGT-INTERGOV TRANSFER Page 43 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
117‐416‐70450 Station Supplies ‐ ‐  ‐ 641 ‐ 140 ‐  ‐
117‐416‐72030 Telephone ‐ ‐ ‐ 201 ‐ 121 ‐ ‐
117‐416‐75000 Medical Equipment & Supplies ‐ ‐ 4,004 69,078 60,000 52,636 60,000 10,000 70,000 117‐416‐75010 Meals‐Ambulance Runs ‐ ‐ ‐ 1,364 2,200 971 2,200 ‐ 2,200 117‐416‐75020 EMS‐Linens ‐ ‐ ‐ 6,971 4,200 3,545 4,200 800 5,000 117‐416‐75030 Tuition Reimbursement ‐ ‐ ‐ 1,550 2,000 ‐ 2,000 (2,000) ‐ 117‐416‐75040 Ambulance Billing Contract ‐ ‐ 6,139 71,936 100,000 67,209 100,000 ‐ 100,000 117‐416‐75060 Mandated Annual Service ‐ ‐ ‐ 12,746 ‐ 22,489 ‐ 7,000 7,000 117‐416‐84010 Office Equip. Repairs & Maint. ‐ ‐ ‐ 256 ‐ 167 ‐ ‐ 117‐416‐84050 Grounds Repairs & Maint. ‐ ‐ ‐ 126,716 ‐ 537,239 ‐ ‐ 117‐416‐84060 Vehicle Parts, Repairs & Maint. ‐ ‐ 861 47,781 35,000 26,145 35,000 ‐ 35,000 117‐416‐84070 Misc. Repairs & Maint. ‐ ‐ ‐ 125 ‐ 769 ‐ 1,500 1,500 117‐416‐86010 Training, Travel, & Conference ‐ ‐ ‐ 250 ‐ ‐ ‐ ‐ MCP PAYMENT 800,000 800,000
117‐416‐86030 Subs., Dues, & Publications ‐ ‐ ‐ 628 1,000 243 1,000 1,000 117‐416‐86040 Required Certification Train ‐ ‐ ‐ 3,890 2,500 3,103 2,500 ‐ 2,500 117‐416‐88040 Computer Programming/Consult. ‐ ‐ 13 309 20,000 309 20,000 (20,000) ‐ 117‐416‐88060 Medical ‐ General ‐ ‐ ‐ 835 ‐ 1,213 ‐ ‐117‐416‐88100 Professional Services ‐ ‐ 900 20,840 ‐ 7,522 ‐ 10,000 10,000 117‐416‐89040 Physical w/Drug & Alcohol Test ‐ ‐ 1,170 1,755 ‐ 450 ‐ ‐ 117‐416‐89070 Fingerprinting ‐ ‐ 160  250 ‐  ‐  ‐  ‐ 117‐416‐90010 Liability & Property Insurance ‐ ‐ ‐ 58,472 60,000 64,281 60,000 ‐ 60,000 117‐416‐92090 Taxes, Licenses, & Fees ‐ ‐ ‐ 699 ‐ 188 ‐ ‐ 117‐416‐98040 Major Machinery & Equipment ‐ ‐ ‐ 181,458 ‐ 22,885 ‐ ‐ O & M Cost Dept 416 Total ‐ ‐ 13,247 617,200 296,900 813,436 296,900 807,300 1,104,200 O & M Cost Dept 418
117‐418‐95020 IGT‐Transfer to Other Funds 394,023 539,023 ‐  ‐  ‐  ‐  ‐  ‐ 117‐418‐98042 IGT‐EMS Program Expense 273 608,262 93,262 ‐ ‐ ‐ ‐ ‐ O & M Cost Dept 418 Total 394,296 1,147,285 93,262 ‐ ‐ ‐ ‐ ‐ ‐ Expense Total 394,296 1,147,285 218,671 2,108,586 2,225,519 1,745,989 2,225,519 999,029 3,224,548 Ending  Fund Balance:          4,216,851          4,783,631          5,652,563            4,071,008                1,423,919                  795,144 Expense % Change 45%
Projected Ending FB:
117 - IGT-INTERGOV TRANSFER Page 44 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:              108,729          104,612             99,234         96,800  92,016                    92,016 Revenue130‐400‐44010 Interest Earned                 2,330                  539                  154  67  ‐ 36  ‐                  ‐    ‐ Elm Avenue A.D. 1992‐1
Revenue130‐451‐47010 A.D. Bond Payments 6 5 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ TOTAL REVENUE 1992‐1: 6 5 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ Expense130‐451‐70030 Postage & Freight Out ‐ ‐ ‐                 ‐ ‐ ‐ ‐ ‐ ‐ 130‐451‐70040 Printing & Binding ‐ ‐ ‐                 ‐ ‐ ‐ ‐ ‐ ‐130‐451‐86030 Subs., Dues, & Publications ‐ 75 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ 130‐451‐88040 Computer Programming/Consult. 3,425 3,388 540 (24) ‐ ‐ ‐ ‐ ‐130‐451‐88101 Administrative Fees ‐ 2,459 ‐                 ‐ ‐ ‐ ‐ ‐ ‐130‐451‐92090 Taxes, Licenses, & Fees ‐ ‐ ‐                 ‐  ‐  ‐  ‐  ‐  ‐ 130‐451‐96010 Bond Principal Payment ‐ 18,000 ‐                 ‐ ‐  ‐  ‐  ‐  ‐ 130‐451‐96020 Bond Interest Payment 2,325 1,400 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ TOTAL EXPENSE 1992‐1: 5,750 25,322 540 (24) ‐ ‐ ‐ ‐ ‐
Rural Water A.D. #1
Revenue130‐603‐47010 A.D. Bond Payments 19,275            19,476 19,400            ‐ ‐ ‐ ‐ ‐ ‐ TOTAL REVENUE #1: 19,275 19,400 19,476 ‐ ‐ ‐ ‐ ‐ ‐
Expense130‐603‐88101 Administrative Fees 703 ‐ 2,050 4,875 ‐ ‐ ‐ ‐ ‐130‐603‐96010 Bond Principal Payment 17,000                  19,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐130‐603‐96020 Bond Interest Payment 2,275 ‐ 474 ‐ ‐ ‐ ‐ ‐ ‐ TOTAL EXPENSE #1: 19,978                  21,524 ‐ 4,875 ‐ ‐ ‐ ‐ ‐ Juniper Ridge A.D. 1991‐1 A
Revenue130‐707‐44010 Interest Earned ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ FY 2023‐2024 Proposed Budget
Fund 130 ‐ SPECIAL ASSESSMENT DISTRICTS
130 ‐ SPECIAL ASSESSMENT DISTRICTS
130 - Assessment District Page 45 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
130‐707‐47010 A.D. Bond Payments ‐ ‐                 ‐                 ‐  ‐  ‐  ‐  ‐  ‐ 130‐707‐47020 Prepaid Special Assessments ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐130‐707‐47030 Redemption Premium ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ 130‐707‐4705 Legal & Publishing Fees ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ TOTAL REVENUE 1991‐1A: ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ Monterey Extension A.D. 1991‐2
Revenue130‐708‐47010 A.D. Bond Payments ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ TOTAL REVENUE 1991‐2: ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ Expense130‐708‐88101 Administrative Fees ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ 130‐708‐96010 Bond Principal Payment ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ 130‐708‐96020 Bond Interest Payment ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ TOTAL EXPENSE 1991‐2: ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ Juniper Ridge A.D. 1991‐1 B
Revenue130‐775‐44010 Interest Earned ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ 130‐775‐47010 A.D. Bond Payments ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ 130‐775‐47020 Prepaid Special Assessments ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐130‐775‐47030 Redemption Premium ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ 130‐775‐4705 Legal & Publishing Fees ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ TOTAL REVENUE 1991‐1B: ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ Expense130‐775‐88101 Administrative Fees ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ 130‐775‐96010 Bond Principal Payment ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐ 130‐775‐96020 Bond Interest Payment ‐ ‐ ‐                 ‐  ‐  ‐  ‐  ‐  ‐ TOTAL EXPENSE 1991‐1B: ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ ‐  Ending Fund Balance:              104,612             99,234             96,800           92,016  Projected Ending FB:                    92,016 130 - Assessment District Page 46 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:          1,814,526          129,406          116,707     85,317                    (87,930)               (125,494) Revenue
140‐400‐44010 Interest Earned 17,605 587                 126 25 ‐ ‐ ‐ ‐140‐400‐45210 PARSAC‐Program Reimbursement ‐                  9,999 ‐ (58) ‐ ‐ ‐ ‐ 140‐400‐45370 CMAQ‐Alley Improvements ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ 140‐400‐45470 2013 Elm/Cambridge HSIPL‐5146(014) 9,911 13,975 280,222 (5,108) ‐ 425 ‐ ‐ 140‐400‐45500 Traffic Calming & Safety‐SGC ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ 140‐400‐45510 HOME Grant‐Consultant Reimb. ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ 140‐400‐45520 HOME‐Developer Project Funds ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ 140‐400‐45560 Forest Ave 1st‐Elm Ave. RSTP Grant ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ 140‐400‐45570 2016 Alley Paving Project CMAQ ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ 140‐400‐45580 ADA Improv‐ATP Cycle 2 Rev ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ 140‐400‐48102 Police‐Homeland Security Grant 4,200 4,908 4,200 ‐ ‐ ‐ ‐ ‐ 140‐400‐48280 Fire‐Homeland Security Grant ‐                  4,470 ‐ ‐ ‐ ‐ ‐ ‐ Revenue Total 31,716 19,470 299,017 (5,141) ‐ 425 ‐ ‐
Expense
Community Development Expense
140‐404‐88104 HOME Grant Admn‐Consultants ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ 140‐404‐88114 HOME Developer Disbursements ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ 140‐404‐94070 Operating Transfer Out ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ Community Development Expense Total ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ Expense
Police Department Expense
140‐413‐88123 Police‐Homeland Security Grant 4,200 4,908 4,200 ‐ ‐ ‐ ‐ ‐ Police Department Expense Total 4,200 4,908 4,200 ‐ ‐ ‐ ‐ ‐ Expense
Fire/EMS Department Expense
140‐416‐84074 Fire‐Homeland Security Grant ‐                  4,470 ‐ ‐ ‐ ‐ ‐ ‐ Fire/EMS Department Expense Total ‐                  4,470 ‐ ‐ ‐ ‐ ‐ ‐ FY 2023‐2024 Proposed Budget
Fund 140 ‐ GENERAL CAPITAL PROJ FD
140 ‐ GENERAL CAPITAL PROJ FD
140 - GENERAL CAPITAL PROJ FD Page 47 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Expense
Public Works Expense
140‐422‐88040 Computer Programming/Consult. 2,725 3,032             103 (36) ‐ ‐ ‐ ‐ 140‐422‐88092 PARSAC‐Program Exp. Reimburse ‐ 8,182 16,987 ‐ ‐ ‐ ‐ ‐ 140‐422‐98060 To General Fund 1,700,000 ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ 140‐422‐98170 CMAQ‐Various Alley Paving ‐ ‐ 50 ‐ ‐ ‐ ‐ ‐ 140‐422‐98660 Comprehensive Fee & Rate Study ‐ 1,330 ‐ 2,660 ‐ ‐ ‐ ‐140‐422‐98881 2013 Elm/Cambridge HSIPL‐5146(014) 9,911 13,975 280,222 150,574 ‐ 37,989 ‐ ‐ 140‐422‐98900 Traffic Calming & Safety‐SGC ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ 140‐422‐98940 2016 Alley Paving Project ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ 140‐422‐98950 Forest Ave 1st‐Elm Ave. St. Proj. ‐ 742 ‐                 ‐ ‐ ‐ ‐ ‐140‐422‐98960 ADA Improv‐ATP Cycle 02 Exp ‐ ‐                 ‐                 ‐ ‐ ‐ ‐ ‐ 140‐422‐98997 7th Street Improvements Expense ‐                  24,375 ‐ 14,908 ‐ ‐ ‐ ‐ Public Works Expense Total 1,712,636 27,261 321,737 168,106 ‐ 37,989 ‐ ‐ Ending Fund Balance:              129,406          116,707             85,317       (87,930)                 (125,494) Projected Ending FB:                (125,494) 140 - GENERAL CAPITAL PROJ FD Page 48 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:        19,453,402        19,035,486        18,629,900          24,423,375               24,405,062             24,413,539 Revenue
150‐400‐44010 Interest Earned 61,809 117,538 7,593 686  ‐  9,459  ‐  20,000 20,000 150‐400‐44022 2000 Tax Allocation Bond Interest Revenue ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 150‐400‐44030 2009 Tax Allocation Bond Interest Revenue ‐ ‐  ‐ ‐  ‐  ‐  ‐  ‐ 150‐400‐44042 2000 Tax Allocation Bond‐Accreted Interest 119,337 126,935 135,015 ‐ 152,754 ‐ 152,754 9,725 162,479 150‐400‐44200 Transfer from Successor Agency 86,456 63,766 39,419 ‐ ‐  ‐  ‐  ‐ 150‐400‐44220 Transfer from RDA Fund 22,359 16,563 10,269 ‐ ‐ ‐ ‐ ‐ 150‐400‐44230 Transfer from Assessment District Fund 2,325 ‐  ‐ ‐  ‐  ‐  ‐  ‐ 150‐400‐44240 Transfer from Water Fund 465,610 460,330 227,278 ‐ 509,224 ‐ 509,224 (1,294) 507,930 150‐400‐44250 Transfer from Sewer Fund 147,698 146,048 72,149 ‐  66,689 ‐  66,689  (377)  66,312 150‐400‐46920 Proceeds from 2021 Bond Issuance ‐ ‐ 18,810,000 ‐ ‐ ‐ ‐ ‐ 150‐400‐46924 Proceeds from Prem of 2021 Wat/Sew Bond Issuance ‐ ‐ 514,615 ‐  ‐  ‐  ‐  ‐ 150‐400‐48120 Operating Transfer In ‐ ‐ 539,296 ‐ ‐ ‐ ‐ ‐ Revenue Total 905,594 931,180 20,355,634 686  728,667 9,459  728,667 756,721 Expense
150‐751‐96012 1998A ‐ Principal 385,000 410,000 440,000 ‐  ‐  ‐  ‐  ‐ 150‐751‐96024 1998A ‐ Interest 95,700 71,081 43,988 ‐ ‐ ‐ ‐ ‐ 150‐751‐96501 Fiscal Agent Fees‐1998 A 7,540 22,846 3,851 8,738 ‐  326  ‐  ‐ Expense Total 488,240 503,927 487,839 8,738 ‐ 326 ‐ ‐
Expense
150‐752‐96502 Fiscal Agent Fees‐1998 B 5,981 4,976 147  667  ‐  244  ‐  ‐ Expense Total 5,981 4,976 147 667 ‐ 244 ‐ ‐
Expense
150‐753‐96503 Fiscal Agent Fees‐1998 C 5,981 4,976 147  667  ‐  244  ‐  ‐ Expense Total 5,981 4,976 147 667 ‐ 244 ‐ ‐
FY 2023‐2024 Proposed Budget
Fund 150 ‐ COALINGA PUBLIC FIN AUTH
150 ‐ COALINGA PUBLIC FINANCE AUTHORITY
150 - COALINGA PUBLIC FIN AUTH Page 49 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Expense
150‐755‐96015 2000 RDA ‐ Principal ‐ ‐  ‐ ‐  ‐  ‐  ‐  ‐ 150‐755‐96028 2000 RDA ‐ Interest ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
150‐755‐96504 Fiscal Agent Fees‐2000 RDA ‐ ‐ 1,650 1,996 ‐  83  ‐  ‐ Expense Total ‐ ‐ 1,650 1,996 ‐ 83 ‐ ‐
Expense
150‐757‐96016 2012 Water/Sewer ‐ Principal 210,000 215,000 12,200,000 ‐  ‐  ‐  ‐  ‐ 150‐757‐96029 2012 Water & Sewer ‐ Interest 613,308 606,378 1,189,268 ‐ ‐ ‐ ‐ ‐150‐757‐96505 Fiscal Agent Fees‐2012 Wtr/Swr ‐ 1,509 3,750 6,931 ‐  85  ‐  ‐ Expense Total 823,308 822,887 13,393,018 6,931 ‐ 85 ‐ ‐ Expense
2021A Revenue Bonds150‐758‐96010 Bond Principal Payment                310,000 310,000 150‐758‐96020 Bond Interest Payment                301,817 301,817 150‐758‐96064 2021A Wtr/WW Revenue Bonds ‐ Principal ‐ ‐ ‐ ‐ 310,000 ‐ 310,000 (310,000) ‐150‐758‐96065 2021A Wtr/WW Revenue Bonds ‐ Interest ‐ ‐ ‐ ‐  303,488 ‐  303,488 (303,488) ‐ Expense Total ‐ ‐ ‐ ‐ 613,488 ‐ 613,488 611,817
150 - COALINGA PUBLIC FIN AUTH Page 50 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Expense
150‐759‐96017 2009 Tax Allocation Series A ‐ Principal ‐ ‐  ‐ ‐  ‐  ‐  ‐  ‐ 150‐759‐96031 2009 Tax Allocation Series A ‐ Interest ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 150‐759‐96063 2021B Revenue Bonds ‐ Interest ‐ ‐ ‐ ‐  272,425 ‐  272,425 (272,425) ‐ Expense Total ‐ ‐ ‐ ‐ 272,425 ‐ 272,425 ‐
Expense
2021B Revenue Bonds150‐760‐96010 Bond Principal Payment ‐ ‐ ‐ ‐ ‐ ‐ ‐ 130,000 130,000 150‐760‐96020 Bond Interest Payment ‐ ‐ ‐ ‐  ‐  ‐  ‐  272,425 272,425 Expense Total ‐ ‐ ‐ ‐ ‐ ‐ ‐ 402,425
Expense
150‐761‐96018 2009 Tax Allocation Series B ‐ Principal ‐ ‐  ‐ ‐  ‐  ‐  ‐  ‐ 150‐761‐96032 2009 Tax Allocation Series B ‐ Interest ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Expense Total ‐ ‐  ‐ ‐  ‐  ‐  ‐  ‐
Expense
150‐763‐96019 2009 Tax Allocation Series C ‐ Principal ‐ ‐  ‐ ‐  ‐  ‐  ‐  ‐ 150‐763‐96033 2009 Tax Allocation Series C ‐ Interest ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Expense Total ‐ ‐  ‐ ‐  ‐  ‐  ‐  ‐
Expense
150‐764‐96510 Bond Cost of Issuance ‐ ‐ 459,204 ‐  ‐  ‐  ‐  ‐ Expense Total ‐ ‐ 459,204 ‐ ‐ ‐ ‐ ‐
Expense
150‐800‐94032 Bond Premium & Discount Amortization ‐ ‐ 2,870 ‐  ‐  ‐  ‐  ‐ Expense Total ‐ ‐ 2,870 ‐ ‐ ‐ ‐ ‐
Expense
150‐900‐94074 Transfer to Water Fund ‐ ‐ 217,284 ‐  ‐  ‐  ‐  ‐ Expense Total ‐ ‐ 217,284 ‐ ‐ ‐ ‐ ‐
Expense % Change 14%
150 - COALINGA PUBLIC FIN AUTH Page 51 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Ending Fund Balance:        19,035,486        18,629,900        24,423,375          24,405,062               24,413,539  Projected Ending FB:             24,156,018 150 - COALINGA PUBLIC FIN AUTH Page 52 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:                   ‐            63,227                  15,565                    4,491                  102,553 Revenue
301‐400‐44010 Interest Earned                199 ‐ 92 6  ‐ 62 ‐  ‐ 301‐400‐48060 Program Income                63,028 ‐ ‐               ‐ ‐ 98,000 ‐ ‐ Revenue Total                63,227 ‐ 92 6 ‐ 98,062 ‐ ‐ Expense
301‐620‐88100 Professional Services                ‐ ‐                47,754 11,080 ‐  ‐  ‐  ‐ Expense Total ‐                47,754 ‐ 11,080 ‐ ‐ ‐ ‐
Ending Fund Balance:                   ‐            63,227          15,565        4,491                    102,553                  102,553 FY 2023‐2024 Proposed Budget
Fund 301 ‐ CDBG PROGRAM INCOME
301 ‐ CDBG PROGRAM INCOME
Projected Ending FB:
301 - CDBG PROGRAM INCOME Page 53 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:                   ‐                     ‐                 (16,746)                 (158,365)                  (24,307) Revenue
303‐400‐46265 CDBG CV1 Grant Revenue                ‐               ‐               ‐ ‐  ‐ 85,125 ‐  ‐ 303‐400‐46266 CDBG CV2&CV3 Grant Revenue ‐                ‐               ‐               ‐ ‐ 55,338 ‐ ‐ Revenue Total                ‐               ‐               ‐ ‐ ‐ 140,463 ‐ ‐ Expense
303‐405‐88116 CDBG CV1 Grant Expense                ‐ ‐                12,679 84,381 ‐ 1,267 ‐  ‐ 303‐405‐88117 CDBG CV2&CV3 Grant Expense                ‐ ‐                4,067 57,238 ‐ 5,138 ‐ ‐ Expense Total ‐                16,746 ‐ 141,619 ‐ 6,405 ‐ ‐ Ending Fund Balance:                   ‐                     ‐         (16,746)      (158,365)                   (24,307)                  (24,307) FY 2023‐2024 Proposed Budget
Fund 303 ‐ CDBG PROGRAM FUND
303 ‐ CDBG PROGRAM FUND
Projected Ending FB:
303 - CDBG PROGRAM FUND Page 54 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:                   ‐                     ‐                     ‐    ‐    (1,377)             (4,634) Revenue
304‐400‐45510 HOME Grant‐Consultant Reimb.                ‐               ‐               ‐ ‐  ‐  ‐  ‐  ‐ 304‐400‐45520 HOME‐Developer Project Funds                ‐               ‐               ‐ ‐  ‐  ‐  ‐  ‐ 304‐400‐48120 Operating Transfer In                ‐               ‐               ‐ ‐  ‐  ‐  ‐  ‐ Revenue Total                ‐               ‐               ‐ ‐  ‐  ‐  ‐  ‐ Expense
304‐404‐88104 HOME Grant Admn‐Consultants                ‐               ‐               ‐ ‐  ‐  ‐  ‐  ‐ 304‐404‐88105 19‐HOME‐14965 Grant Expense                ‐               ‐ ‐ 1,377 ‐ 3,257 ‐ 4,928 4,928 304‐404‐88114 HOME Developer Disbursements                ‐               ‐               ‐ ‐  ‐  ‐  ‐  ‐ Expense Total                ‐               ‐ ‐ 1,377 ‐ 3,257 ‐ 4,928 Ending Fund Balance:                   ‐                     ‐                     ‐                   (1,377) (4,634)       (9,562) FY 2023‐2024 Proposed Budget
Fund 304 ‐ HOME PROGRAM FUND
304 ‐ HOME PROGRAM FUND
Projected Ending FB:
304 - HOME PROGRAM FUND Page 55 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:                   ‐    ‐              ‐                  135,964                   (251,125)                   11,250 Revenue
305‐400‐45550 CMAQ‐Trail Seg 13/14 Revenue 210 ‐  ‐ ‐  ‐  ‐  ‐  ‐ 305‐TBD ATP Cycle 5‐Est Polk St Bike‐Ped ATPCML‐5146(031) 367,225 367,225 305‐TBD ATP Cycle 6 ‐ Trails ‐ Los Gatos Bridge  104,000 104,000 305‐400‐45560 Forest Ave 1st‐Elm Ave. St. Proj. STPL‐5146(019) 45,007 1,276,220 23,939 (84,084) ‐ ‐ ‐ ‐ 305‐400‐45570 2016 Alley Paving Project CMAQ Rev CML‐5146(021) 61,487 610 500 467,885 ‐ ‐ ‐ ‐ 305‐400‐45580 ADA Improv‐ATP Cycle 2 Rev ATPL5146(018) 323,000 ‐  ‐ ‐  ‐  ‐  ‐  ‐ 305‐400‐45590 ADA Improv‐ATP Cycle 3 Rev ATPSBIL‐5146(020) 57,429 13,473 42,249 1,661,703 ‐ 202,630 ‐ ‐305‐400‐45600 STBG‐Polk St. Improv‐5th to Elm STPL‐5146(024) 140 39,679 443,509 23,062 ‐ 26,162 ‐ ‐305‐400‐45610 CMAQ‐Trail Seg 10/11/12 Rev CML‐5146(022) ‐ 2,259 62,169 14,925 530,000 588,401 530,000 (530,000) ‐ 305‐400‐45611 STBG Lifeline‐Sunset Ph 1 Rev STPL‐5146(025) ‐ ‐ 211,796 539,172 ‐ 31,174 ‐ ‐ 305‐400‐45612 Trail Improv‐ATP Cycle 4 Rev ATPSBIL‐5146(023) ‐ 700  40,366 30,871 92,500 50,131  92,500 602,500 695,000 305‐400‐45613 STBG‐Polk St. Improv‐Elm to CL West Rev ‐ ‐ ‐ ‐ 700,228 ‐ 700,228 (700,228) ‐305‐400‐45614 Polk St. Rehab Ph 2 Elm to Monterey STPL‐5146(028) ‐ ‐ 26,899 47,643 ‐ 570,766 ‐ ‐ 305‐400‐45615 CMAQ Alley Paving Ph 2 (38‐44) Rev CML‐5146(029) ‐ ‐ ‐ 7,468 431,414 35,531 431,414 232,256 663,670 305‐400‐45616 CMAQ‐NW Trail Seg 1, 2, 13, 14 Rev CML‐5146(026) ‐ ‐ ‐ 14,079 391,812 20,028 391,812 698,188 1,090,000 305‐400‐45619 Phelps Ave Ph 2 STPL‐5146(030) ‐ ‐ ‐ ‐  96,900 ‐  96,900 551,100 648,000 Revenue Total 487,273 1,332,941 851,427 2,722,724 2,242,854 1,524,823 2,242,854 3,567,895 Expense
305‐422‐98902 Phelps Ave Ph 2 STPL‐5146(030) ‐ ‐ ‐ ‐  96,900 ‐  96,900 551,100 648,000 305‐422‐TBD ATP Cycle 6 ‐ Trails ‐ Los Gatos Bridge  104,000 104,000 305‐422‐98910 STBG Lifeline‐Sunset Ph 1 Rev STPL‐5146(025) ‐ ‐ 75,832 135,964 ‐ ‐ ‐ ‐ ‐ 305‐422‐98920 CMAQ‐Trail Seg 13/14 Exp 210 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 305‐422‐98930 Polk Street Improv‐5th to ElmSTPL‐5146(024) 140 39,679 443,509 45,393 ‐  7,449  ‐  ‐  ‐ 305‐422‐98940 2016 Alley Paving Project CMAQ Exp CML‐5146(021) 61,487 610 500 529,530 ‐ ‐ ‐ ‐ ‐ 305‐422‐98950 Forest Ave 1st‐Elm Ave. St. Proj. STPL‐5146(019) 45,007 1,276,220 23,939 13,024 ‐ ‐ ‐ ‐ ‐305‐422‐98960 ADA Improv‐ATP Cycle 2 Exp ATPL5146(018) 323,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐305‐422‐98970 ADA Improv‐ATP Cycle 3 Exp ATPSBIL‐5146(020) 57,429 13,473 42,249 1,894,286 ‐ 10,179 ‐ ‐ ‐ 305‐422‐98974 CMAQ‐NW Trail Seg 1, 2, 13, 14 Exp CML‐5146(026) ‐ ‐ ‐ 38,993 391,812 50,760 391,812 698,188 1,090,000 305‐422‐98975 ATP Cycle 5‐Est Polk St Bike‐Ped ATPCML‐5146(031) ‐ ‐ ‐ 844 ‐ 1,329 ‐ 367,225 367,225 305‐422‐98980 CMAQ‐Trail Seg 10/11/12 Exp CML‐5146(022) ‐ 2,259 62,169 312,540 530,000 296,623 530,000 (530,000) ‐ 305‐422‐98982 Trail Improv‐ATP Cycle 4 Exp ATPSBIL‐5146(023) ‐ 700 40,366 41,976 92,500 34,194  92,500 602,500 695,000 FY 2023‐2024 Proposed Budget
Fund 305 ‐ CALTRANS GRANTS FUND
305 ‐ CALTRANS GRANTS FUND
305 - CALTRANS GRANTS FUND Page 56 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
305‐422‐98996 Polk St. Rehab Ph 2 Elm to Monterey STPL‐5146(028)                ‐ 26,899 ‐                60,113                  700,              845, 228                    700, 182                    ( 228              ‐  700,228)305‐422‐98998 CMAQ Alley Paving Ph 2 (38‐44) Exp CML‐5146(029) ‐ ‐ ‐ 37,150 431,414 16,733 431,414 232,256 663,670 Expense Total 487,273 1,332,941 715,463 3,109,813 2,242,854 1,262,449 2,242,854 3,567,895 Ending Fund Balance:                   ‐    ‐                135,964              (251,125) 11,250             11,250 Expense % Change 59%
Projected Ending FB:
305 - CALTRANS GRANTS FUND Page 57 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:                   ‐                     ‐        ‐                    (100,085)            (1,425,744) Revenue
306‐400‐46260 CA Waste Mgmt Board Tire Grant 4,590 ‐               ‐               ‐  ‐  ‐  ‐  ‐ 306‐400‐46261 Park Improv 16‐HRPP‐11441 Grant Rev 108,288 ‐               ‐               ‐ ‐ ‐ ‐ ‐ 306‐400‐46262 SJVAPCD Grant Revenue                58,520 ‐ 3,780 ‐ ‐ ‐ ‐ ‐ 306‐400‐46263 CARES ACT Grant Revenue ‐                105,861 ‐ ‐ ‐ ‐ ‐ ‐ 306‐400‐46268 CIRA Grant Revenue ‐ ‐               ‐               ‐ ‐ 3,419 ‐ ‐ 306‐400‐46272 Per Capita Parks Program ‐ ‐               ‐               ‐ 188,709 ‐ 188,709 188,709 306‐400‐46274 Bev. Container Recycling Grant                ‐               ‐               ‐ ‐ ‐ ‐ ‐ 5,000 5,000 306‐400‐46275 Cal Recycle SB 1383 Local Asst. Grant ‐ ‐               ‐ 24,633 ‐ ‐ ‐ ‐ Revenue Total 112,878         109,641 58,520 24,633 188,709 3,419 188,709 193,709 Expense
306‐401‐98573 CARES ACT Grant Expense ‐                105,861 ‐ ‐  ‐  ‐  ‐  ‐ 306‐404‐98578 ADU Grant Expense ‐ ‐               ‐ 6,261 ‐ 8,400 ‐ ‐ 306‐408‐98574 CIRA Grant Expense‐AD ‐ ‐               ‐               ‐ ‐ ‐ ‐ ‐ 306‐405‐98572 SJVAPCD Grant Expense‐AD ‐ ‐               ‐               ‐ ‐ ‐ ‐ ‐ 306‐413‐98572 SJVAPCD Grant Expense‐PD ‐ ‐               ‐               ‐ ‐ 100,000 ‐ ‐ 306‐413‐98574 CIRA Grant Expense‐PD ‐ ‐               ‐ 20,071 ‐ 42,078 ‐ ‐ 306‐416‐98574 CIRA Grant Expense‐Fire ‐ ‐               ‐               ‐ ‐ 28,724 ‐ ‐ 306‐422‐98570 Tire Amnesty Grant 4,590 ‐               ‐               ‐ ‐ ‐ ‐ ‐ 306‐422‐98571 Park Improv 16‐HRPP‐11441 Grant Exp 108,288 ‐               ‐               ‐ ‐ ‐ ‐ ‐ 306‐422‐98572 SJVAPCD Grant Expenses                58,520 ‐ 3,780 ‐ ‐ ‐ ‐ ‐ 306‐422‐98575 Centennial Park DPR Grant Expense ‐ ‐               ‐ 42,866 ‐ 4,263 ‐  ‐ 306‐422‐98576 Sandalwood Park DPR Grant Expense ‐ ‐               ‐ 42,866 ‐ 4,263 ‐  ‐ 306‐422‐98577 Per Capita Parks Program ‐ ‐               ‐               ‐ 188,709 ‐ 188,709 188,709 306‐426‐98580 Bev. Container Recycling Exp.                ‐               ‐               ‐ ‐ ‐ 3,000 ‐ 5,000 5,000 306‐432‐98574 CIRA Grant Expense‐Bldg & Maint. ‐ ‐               ‐ 12,654 ‐ ‐ ‐ ‐ 306‐508‐98979 CDWR Urban Comm. Drought Relief Program Expense ‐ ‐               ‐               ‐ ‐ 1,138,350 ‐ ‐ Expense Total 112,878         109,641 58,520 124,718 188,709 1,329,078 188,709 193,709 Ending Fund Balance:                   ‐                     ‐                     ‐               (100,085)             (1,425,744)            (1,425,744) Expense % Change 3%
FY 2023‐2024 Proposed Budget
Fund 306 ‐ SPECIAL REVENUE GRANTS FUND
306 ‐ SPECIAL REVENUE GRANTS FUND
Projected Ending FB:
306 - SPECIAL REVENUE GRANTS FD Page 58 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:                   ‐                     ‐                     ‐    ‐               3,143,253     3,075,278 Revenue
307‐400‐46264 ARPA Funds Revenue ‐ ‐                              4,109,582 ‐ ‐ ‐ ‐ ‐ Revenue Total ‐ ‐                              4,109,582 ‐ ‐ ‐ ‐ ‐ Expense
Personnel Cost
307‐401‐60010 Salaries Regular ‐ ‐                              872,000 ‐ ‐ ‐ ‐ ‐ 307‐401‐60020 Salaries Part Time ‐ ‐               ‐ 25,000 ‐ ‐ ‐ ‐307‐401‐62030 Social Security FICA ‐ ‐               ‐ 55,614 ‐ ‐ ‐ ‐307‐401‐62040 Medicare Insurance ‐ ‐               ‐ 13,007 ‐ ‐ ‐ ‐307‐401‐62050 Disability Income Insurance ‐ ‐               ‐ 708 ‐ ‐ ‐ ‐ Personnel Cost Total ‐ ‐                              966,329 ‐ ‐ ‐ ‐ ‐ Expense
O & M Cost
307‐401‐98579 ARPA Grant Expense ‐ ‐               ‐               ‐ ‐ 67,975 ‐ 1,079,080 1,079,080 O & M Cost Total ‐ ‐               ‐               ‐ ‐ 67,975 ‐ 1,079,080 Ending Fund Balance:                   ‐                     ‐                     ‐              3,143,253                3,075,278               1,996,198 Expense % Change 0%
FY 2023‐2024 Proposed Budget
Fund 307 ‐ ARPA GRANT FUND
307 ‐ ARPA GRANT FUND
Projected Ending FB:
307 - ARPA GRANT FUND Page 59 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:             3,031,854           3,478,728           2,776,569         2,381,211                 2,278,444               4,133,325 Revenue
501‐400‐44010 Interest Earned 48,987 32,839 2,096 395  1,000  1,023  1,000  ‐  1,000 501‐400‐46267 SWRCB Arrearages Grant Revenue ‐ ‐ ‐ 121,639 ‐ ‐ ‐ ‐ ‐ 501‐400‐46921 Use of 2012 Water Bond Proceeds ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐501‐400‐46922 Use of 2021 Water Bond Proceeds ‐ ‐ ‐ ‐ 5,000,000 ‐ 5,000,000 ‐ 5,000,000 501‐400‐46925 Water Revenue Bond Reimbursements ‐ ‐ ‐ ‐ ‐ 1,076,742 501‐400‐46980 Late Fees 90,674 82,695 (81) 89,955 ‐ 181,234 ‐  175,000 175,000 501‐400‐46990 UB Service Charges (i.e., NSF) 563 285 80 85 ‐ 435 ‐ 500 500 501‐400‐48020 Gain/Loss on Disposal of Asset (6,482) (16,469) (730) 7,382 ‐ ‐ ‐ ‐ ‐ 501‐400‐48100 Collections Kings Credit 2,530 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 501‐400‐48120 Operating Transfer In ‐ ‐ 217,284 ‐  ‐  ‐  ‐  ‐ ‐ 501‐400‐48160 Miscellaneous Revenue 3,267 8,413 17,000 17,803 2,000 45,021 2,000 ‐ 2,000 501‐400‐51010 Treated Water Sales 4,394,066 4,409,679 5,136,780 5,319,766 6,224,000 3,906,439 6,224,000 305,000 6,529,000 501‐400‐51020 Untreated Water Sales Contract 699,933 1,124,696 420,479 71,006 ‐ 3,554 ‐ 273,000 273,000 501‐400‐51030 Installation Charges 20,986 1,575 700 49,388 1,000 1,250 1,000 ‐ 1,000 501‐400‐51040 Account Service Charges ‐ ‐  ‐ ‐  1,000  ‐  1,000  ‐  1,000 501‐400‐51057 Water Dev. Impact Fees 192,301 12,883 ‐ 117,488 10,000 16,149 10,000 ‐ 10,000 Revenue Total 5,446,825 5,656,596 5,793,608 5,794,907 11,239,000 5,231,846 11,239,000 753,500 11,992,500 Expense
Finance Personnel Cost
501‐406‐60010 Salaries Regular 92,363 87,528 150,062 177,406 190,960 122,298 190,960 6,594 197,554 501‐406‐60020 Salaries Part Time ‐ 4,430 1,414 ‐ ‐ 2,557 ‐ ‐ 501‐406‐60030 Salaries Overtime 882 139 110 35 300 1 300 (100) 200501‐406‐60050 Salaries Cash Outs 662 ‐ ‐ ‐ 3,507 ‐ 3,507 11 3,518 501‐406‐62000 Retirement CalPERS 8,417 10,631 13,480 14,965 17,184 9,787 17,184 560 17,744 501‐406‐62020 Medical/Life Insurance 19,520 77,571 35,503 37,277 41,916 26,612  41,916  1,404 43,320 501‐406‐62030 Social Security FICA 7,092 7,949 8,953 10,572 11,935 7,470 11,935 412 12,347 501‐406‐62040 Medicare Insurance 1,665 1,867 2,101 2,520 2,769 1,755 2,769 96 2,865 501‐406‐62050 Disability Income Insurance 242 295 455 458 2,387 335 2,387 (411) 1,976 501‐406‐62060 Deferred Comp. ‐ 457 Retirement 2,685 2,424 2,612 2,913 7,083  1,058  7,083  119  7,202 501‐406‐62070 Workers' Comp. Insurance 3,453 5,022 6,882 8,480 22,915 7,660 22,915 791 23,706 501‐406‐62080 Uniform Allowance ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
501‐406‐62100 Accrued Comp ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
FY 2023‐2024 Proposed Budget
Fund 501 ‐ WATER ENTERPRISE FUND
501 ‐ WATER ENTERPRISE FUND
501 - WATER ENTERPRISE FUND Page 60 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
501‐406‐62200 Retirement CalPERS UL 601 1,365 1,432 1,861 1,935  1,262  1,935 (1,935) ‐ 501‐406‐62210 Unemployment Claims 4,212 6,557 6,443 302 1,910 ‐ 1,910 66 1,976 Finance Personnel Cost Total 141,794 205,778 229,447 256,789 304,801 180,795 304,801 7,606 312,407 Finance O & M Cost
501‐406‐70010 Office Supplies 2,202 2,582 2,842 2,041 2,500  2,628  2,500  2,500 501‐406‐70030 Postage & Freight Out 13,933 11,055 13,996 18,479 15,000 11,925 15,000 15,000501‐406‐70040 Printing & Binding 12,882 11,100 11,419 14,147 15,000 6,715 15,000 15,000501‐406‐70160 Gasoline & Diesel 4,209 2,891 1,877 2,908 2,500 1,565 2,500 2,500 501‐406‐72030 Telephone 4,834 4,221 3,745 3,090 3,700 1,727 3,700 3,700 501‐406‐84010 Office Equip. Repairs & Maint. 3,875 3,487 3,443 3,445 3,500  2,154  3,500  3,500 501‐406‐86010 Training, Travel, & Conference 325 1,468 93 1,437 3,500 1,454 3,500 1,900 5,400501‐406‐86030 Subs., Dues, & Publications 645 799 136 1,180 200 912 200 1,000 1,200 501‐406‐88010 City Attorney Fees ‐ 1,697 1,656 491 1,600 ‐ 1,600 1,600501‐406‐88030 Accounting/Auditing 8,606 7,496 9,044 15,792 10,000 807 10,000 15,245 25,245 501‐406‐88040 Computer Programming/Consult. 39,810 41,122 26,721 30,408 28,000 21,088  28,000  28,000 501‐406‐88060 Medical ‐ General ‐ ‐ ‐ ‐ 160 ‐ 160 160
501‐406‐88100 Professional Services 8,990 3,181 13 29 6,000 5 6,000 6,000 501‐406‐88103 Other Professional Services 416 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 501‐406‐89010 Personnel Advertising 2 ‐ ‐ ‐ 40 ‐ 40 40
501‐406‐89020 Interview Expenses ‐ ‐  ‐ ‐  5  19  5  5
501‐406‐89040 Physical w/Drug & Alcohol Test 70 144 ‐ 50 160 266 160 160 501‐406‐89070 Fingerprinting 14 19 ‐ 22 30 48 30 30
501‐406‐90010 Liability & Property Insurance 4,169 4,992 6,843 10,246 12,000 10,446 12,000 12,000 501‐406‐92080 SWRCB Arrearages Grant Expense ‐ ‐ ‐ 121,639 ‐ ‐ ‐ ‐ 501‐406‐92090 Taxes, Licenses, & Fees 3,701 23,106 33,287 47,553 35,000 36,502 35,000 35,000501‐406‐94020 Bad Debt Expense ‐ 38,920 61,446 56,035 10,000 14,599 10,000 8,004 18,004 501‐406‐94030 Cash Short/Over 50 (100) 85 (771) 150 (37) 150 150501‐406‐98030 Office Furniture & Equipment 913 256 281 309 2,000 356 2,000 2,000 Finance O & M Cost Total 109,646 158,436 176,927 328,530 151,045 113,179 151,045 26,149 177,194 501 - WATER ENTERPRISE FUND Page 61 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Expense
Utility Billing
501‐500‐94020 Bad Debt Expense ‐ ‐ ‐ ‐  ‐  ‐  ‐  ‐
Utility Billing Total ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Expense
Water Plant Department Personnel Cost
501‐503‐60010 Salaries Regular 306,135 318,004 349,361 342,003 440,729 271,563 440,729 (7,228) 433,501 501‐503‐60020 Salaries Part Time 33,070 27,715 32,035 22,732 44,624 25,046 44,624 29,938 74,562 501‐503‐60030 Salaries Overtime 42,312 38,259 27,065 30,164 34,000 36,943 34,000 18,300 52,300501‐503‐60050 Salaries Cash Outs 654 ‐ ‐ ‐ 8,165 ‐ 8,165 1,717 9,882 501‐503‐62000 Retirement CalPERS (10,644) 85,659 70,479 30,837 41,605 23,031 41,605 311 41,916501‐503‐62020 Medical/Life Insurance 53,831 64,893 93,166 61,080 108,453 47,252 108,453 (2,045) 106,408 501‐503‐62030 Social Security FICA 23,016 23,116 24,358 24,277 30,335 20,249 30,335 1,419 31,754 501‐503‐62040 Medicare Insurance 5,452 5,486 5,790 5,803 7,038 4,839 7,038 329 7,367 501‐503‐62050 Disability Income Insurance 1,100 241 330 357 6,067 218 6,067 (986) 5,081 501‐503‐62060 Deferred Comp. ‐ 457 Retirement 4,703 8,094 9,250 10,143 14,307 8,624 14,307 (53) 14,254 501‐503‐62070 Workers' Comp. Insurance 13,877 18,890 23,488 23,412 58,242 20,746 58,242 2,726 60,968 501‐503‐62080 Uniform Allowance ‐ ‐ ‐ 352 1,398 535 1,398 80 1,478 501‐503‐62081 Safety Boot Allowance 1,017 1,373 1,744 ‐ ‐ ‐ ‐ ‐501‐503‐62100 Accrued Comp ‐ ‐  ‐ ‐  ‐  ‐  ‐  ‐ 501‐503‐62200 Retirement CalPERS UL 1,421 3,136 3,310 4,139 5,392 5,432 5,392 (5,392) ‐ 501‐503‐62210 Unemployment Claims ‐ 6,374 5,678 ‐ 4,407 ‐ 4,407 (72) 4,335 Water Plant Department Personnel Cost Total 475,944 601,240 646,054 555,299 804,762 464,479 804,762 39,043 843,805 501 - WATER ENTERPRISE FUND Page 62 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Water Plant Department O & M Cost
501‐503‐70010 Office Supplies 2,388 1,414 1,715 858  2,000  734  2,000 (500) 1,500 501‐503‐70030 Postage & Freight Out 700 140  2,450 ‐  1,000  ‐  1,000 (500) 500 501‐503‐70040 Printing & Binding 163 7  10  1  1,000  688  1,000  ‐  1,000 501‐503‐70060 Small Tools & Equipment 3,461 4,018 3,050 2,598 2,500  ‐  2,500 (500) 2,000 501‐503‐70100 Uniforms 2,779 3,241 1,917 2,910 2,000  1,299  2,000  100  2,100 501‐503‐70140 Utility Parts & Supplies 42,595 11,515 15,690 14,484 15,000 9,365  15,000  ‐  15,000 501‐503‐70160 Gasoline & Diesel 9,500 11,970 11,520 13,646 15,000 10,246  15,000  2,000 17,000 501‐503‐70202 Lab Supplies 16,030 21,795 18,656 23,034 15,000 8,538  15,000  ‐  15,000 501‐503‐70210 Chemicals Ammonia 27,292 20,594 30,351 30,446 33,000 12,206  33,000  7,000 40,000 501‐503‐70220 Chemicals Zinc Ortho 30,048 64,711 55,131 40,376 45,000 54,509  45,000  47,000 92,000 501‐503‐70230 Chemicals Chlorine 6,083 15,070 17,502 14,468 17,000 15,078  17,000  8,000 25,000 501‐503‐70240 Chemicals Aluminate Sulfate 107,183 94,323 143,365 139,879 140,000 173,490 140,000 45,000 185,000 501‐503‐70270 Chemicals Polymers 17,444 5,158 22,428 21,046 ‐  ‐  ‐  45,000 45,000 501‐503‐70300 Chemicals Hypochlorite 1,814 25,297 ‐ 10,206 10,000 5,726  10,000  ‐  10,000 501‐503‐70350 Chemicals pH Adjustment Acid ‐ ‐  ‐ ‐  ‐  ‐  ‐  50,000 50,000501‐503‐70360 Chemicals Activated Carbon ‐ ‐  ‐ ‐  ‐  ‐  ‐  ‐ 501‐503‐70370 Chemicals Caustic Solution ‐ ‐  ‐ ‐  ‐  3,253  ‐  50,000 50,000 501‐503‐70400 Chemicals Sodium Permanganate 47,230 57,323 75,644 118,735 90,000 72,729  90,000  20,000 110,000 501‐503‐72010 Water, Gas, Sanitation & Sewer 1,022 1,055 499  784  600  374  600  ‐  600 501‐503‐72020 Electric 666,125 708,848 730,756 757,272 750,000 367,060 750,000 90,000 840,000 501‐503‐72030 Telephone 6,733 9,461 8,612 9,173 7,500  7,259  7,500  500  8,000 501‐503‐80010 Water Purchases 823,031 1,805,752 1,709,371 751,811 825,000 642,686 825,000 (26,000) 799,000 501‐503‐82030 Equipment Rental 1,308 8,140 1,897 2,396 5,000  238  5,000 (1,000) 4,000 501‐503‐84010 Office Equip. Repairs & Maint. 797 564  1,468 571  5,000  305  5,000 (2,000) 3,000 501‐503‐84020 Major Equip. Repairs & Maint. 120,439 112,081 69,805 94,248 250,000 78,058 250,000 ‐ 250,000 501‐503‐84030 Buildings Repairs & Maint. 44,886 45,542 8,817 63,506 50,000 915  50,000  25,000 75,000 501‐503‐84051 Grounds Chemicals & Maint. 7,390 6,508 7,451 7,455 7,500  ‐  7,500  ‐  7,500 501‐503‐84060 Vehicle Parts, Repairs & Maint. 795 3,768 8,153 1,901 3,000  2,813  3,000  ‐  3,000 501‐503‐84072 Safety Equip. Repairs & Maint. 7,806 4,226 2,964 1,029 5,000  1,346  5,000 (1,000) 4,000 501‐503‐86010 Training, Travel, & Conference 5,294 7,682 696  952  10,000 1,506  10,000  ‐  10,000 501‐503‐86030 Subs., Dues, & Publications 2,293 1,968 60  1,020 2,000  544  2,000  ‐  2,000 501‐503‐86032 Certifications, Renewals, Subs. & Dues 648 147  2,993 569  2,000  1,230  2,000  ‐  2,000 501‐503‐88010 City Attorney Fees 125 3,565 17,517 7,028 5,000  3,981  5,000  ‐  5,000 501‐503‐88020 Outside Attorney Fees 6,478 11,922 ‐ ‐  ‐  ‐  ‐  ‐ 501‐503‐88040 Computer Programming/Consult. 10,418 4,699 2,917 4,132 5,500  2,961  5,500  ‐  5,500 501‐503‐88060 Medical ‐ General 625 1,018 1,407 24  ‐  632  ‐  ‐ 501‐503‐88071 Westlands Coalinga Canal Maint. 215,618 185,400 ‐ ‐ 205,000 ‐ 205,000 5,400 210,400 501‐503‐88081 Outside Laboratory 27,711 17,568 11,912 8,021 17,000 11,043  17,000  17,000 34,000 501‐503‐88100 Professional Services 358,080 259,962 133,904 195,749 75,000 106,765 75,000  25,000 100,000 501‐503‐88130 Grant Writing/Application ‐ 1,639 1,272 8,027 15,000 42,737  15,000 (15,000) ‐ 501‐503‐89010 Personnel Advertising 5 ‐  ‐ ‐  ‐  ‐  ‐  ‐ 501‐503‐89020 Interview Expenses ‐ ‐  ‐ ‐  ‐  ‐  ‐  ‐
501 - WATER ENTERPRISE FUND Page 63 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
501‐503‐89040 Physical w/Drug & Alcohol Test 683 634  588  63  ‐  ‐  ‐  ‐ 501‐503‐89070 Fingerprinting 118 134 67 ‐ ‐ 64 ‐ ‐ 501‐503‐90010 Liability & Property Insurance 15,076 29,876 38,860 42,132 45,000 46,653 45,000 ‐ 45,000 501‐503‐92090 Taxes, Licenses, & Fees 17,845 39,976 41,872 50,985 60,000 53,849 60,000 ‐ 60,000501‐503‐94050 Overhead Allocation General 5,509 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 501‐503‐96051 2012 Water Rev Bonds ‐ Principal ‐ ‐  ‐ ‐  ‐  ‐  ‐  ‐ 501‐503‐96053 2012 Water Rev Bonds ‐ Interest 465,610 460,330 227,278 ‐ ‐ ‐ ‐ ‐501‐503‐96062 2021B Revenue Bonds  ‐ Principal ‐ 130,000 130,000 501‐503‐96063 2021B Revenue Bonds ‐ Interest ‐ ‐ ‐ 283,776 272,425 136,213 272,425 ‐ 272,425 501‐503‐96064 2021A Wtr/WW Revenue Bonds ‐ Principal ‐ ‐ ‐ ‐ 240,000 ‐ 240,000 ‐ 240,000 501‐503‐96065 2021A Wtr/WW Revenue Bonds ‐ Interest ‐ ‐ ‐ 246,665 236,799 118,399 236,799 (1,294) 235,505 501‐503‐96500 Fiscal Agent Fees 2,365 2,555 ‐ 4,626 3,000 ‐ 3,000 ‐ 3,000 501‐503‐98030 Office Furniture & Equipment ‐ ‐ 1,951 759 5,000 1,771 5,000 (2,000) 3,000 501‐503‐98040 Major Machinery & Equipment 57,892 98,051 13,247 ‐ 50,000 ‐ 50,000 50,000 100,000 501‐503‐98052 Improvements (Turbidimeters) ‐ 22,134 ‐ ‐  ‐  ‐  ‐  ‐ 501‐503‐98057 Alum Sludge Removal ‐ 199,914 99,961 ‐ 100,000 ‐ 100,000 ‐ 100,000 501‐503‐98058 Filter Media Replacement ‐ 20,627 ‐ ‐ ‐ ‐ ‐ ‐ 501‐503‐98090 SCBA 2 Unit Purchase 6,292 ‐ ‐ ‐ ‐ ‐ ‐ ‐
501‐503‐98110 Calaveras Reservoir Inlet Rep. ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 501‐503‐98441 Water Revenue Bond Projects 55,050 (19,930) ‐ 1,076,742 5,000,000 110,413 5,000,000 ‐  5,000,000 501‐503‐98471 Turf Replacement Program Expense ‐ ‐ ‐ 1,800 ‐ 1,267 ‐ 15,000 15,000 Water Plant Department O & M  Total 3,248,777 4,392,392 3,545,724 4,055,903 8,645,824 2,108,943 8,645,824 582,206 9,228,030 501 - WATER ENTERPRISE FUND Page 64 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Water Distribution Personnel Cost
501‐508‐60010 Salaries Regular 215,545 217,081 267,598 263,794 301,084 185,321 301,084 13,239 314,323 501‐508‐60020 Salaries Part Time 17,771 38,069 20,472 (600) ‐ ‐ ‐ ‐ 501‐508‐60030 Salaries Overtime 27,340 16,855 16,849 18,604 15,500 15,887 15,500 5,200 20,700501‐508‐60050 Salaries Cash Outs 563 ‐ ‐ ‐ 5,983 ‐ 5,983 61 6,044 501‐508‐62000 Retirement CalPERS 17,225 18,349 24,767 24,845 27,637 16,873 27,637 2,523 30,160501‐508‐62020 Medical/Life Insurance 47,882 46,471 75,858 68,415 80,245 46,237  80,245  7,839 88,084501‐508‐62030 Social Security FICA 15,480 16,153 18,295 17,443 18,818 12,301 18,818 827 19,645 501‐508‐62040 Medicare Insurance 3,690 3,857 4,363 4,191 4,366 2,975 4,366 192 4,558 501‐508‐62050 Disability Income Insurance 319 198 268 289 3,764 174 3,764 (621) 3,143 501‐508‐62060 Deferred Comp. ‐ 457 Retirement 4,383 4,242 4,246 4,090 10,070 2,933  10,070  388  10,458 501‐508‐62070 Workers' Comp. Insurance 10,894 12,102 24,718 17,268 36,130 12,751 36,130 1,589 37,719 501‐508‐62080 Uniform Allowance 390 285 390 983 934 893 934 934501‐508‐62100 Accrued Comp ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐501‐508‐62200 Retirement CalPERS UL 1,171 2,282 2,476 3,377 5,751 3,218 5,751 (5,751) ‐501‐508‐62210 Unemployment Claims ‐ 32  4,870 2,410 3,011  ‐  3,011  132  3,143 Water Distribution Personnel Cost Total 362,653 375,976 465,170 425,109 513,293 299,563 513,293 25,618 538,911 Water Distribution O & M Cost
501‐508‐70010 Office Supplies 570 265  213  381  500  177  500  ‐  500 501‐508‐70030 Postage & Freight Out 77 53 167 (117) 100 ‐ 100 ‐ 100501‐508‐70040 Printing & Binding ‐ 7 19 162 25 670 25 ‐ 25 501‐508‐70060 Small Tools & Equipment 2,134 2,668 3,357 3,029 3,000 1,488 3,000 ‐ 3,000 501‐508‐70100 Uniforms 2,424 2,061 2,373 3,698 2,000 1,691 2,000 100 2,100 501‐508‐70101 Uniforms‐Safety Equipment ‐ 2,427 1,400 1,123 2,000  701  2,000  ‐  2,000 501‐508‐70130 Street Materials 15,369 3,021 6,396 10,348 7,500 1,838 7,500 (2,500) 5,000 501‐508‐70140 Utility Parts & Supplies 23,406 24,584 39,461 49,274 50,000 45,183 50,000 50,000 100,000 501‐508‐70160 Gasoline & Diesel 6,572 6,837 8,966 12,764 15,000 9,261 15,000 ‐ 15,000 501‐508‐70440 Miscellaneous Supplies 376 121 ‐ ‐ ‐ ‐ ‐  ‐ 501‐508‐72020 Electric 2,358 2,489 2,352 2,488 3,000 1,119 3,000 ‐ 3,000 501‐508‐72030 Telephone 479 3,364 2,482 2,538 3,000 4,263 3,000 ‐ 3,000501‐508‐84010 Office Equip. Repairs & Maint. 2,089 1,290 1,272 182 3,500 269 3,500 (2,500) 1,000 501‐508‐84030 Buildings Repairs & Maint. 683 1,670 3,684 1,066 10,000 5,829 10,000 10,000 501‐508‐84060 Vehicle Parts, Repairs & Maint. 3,314 3,721 5,252 4,783 20,000 1,677  20,000 (10,000) 10,000501‐508‐84070 Misc. Repairs & Maint. ‐ ‐ ‐ ‐ 10,000 1,835 10,000 (10,000) ‐ 501‐508‐86010 Training, Travel, & Conference 10,837 8,533 3,470 4,331 5,000 2,727 5,000 ‐ 5,000 501‐508‐86030 Subs., Dues, & Publications 2,682 3,051 3,112 1,641 2,000 1,839 2,000 ‐ 2,000 501‐508‐88010 City Attorney Fees 40 1,838 745 24 1,500 ‐ 1,500 ‐ 1,500501‐508‐88040 Computer Programming/Consult. 925 1,690 2,076 3,779 5,500 2,116 5,500 ‐  5,500 501‐508‐88060 Medical ‐ General 298 64 513 224 500 120 500 ‐ 500501‐508‐88100 Professional Services 46,207 12,608 40,532 24,029 30,000 40,411 30,000 ‐ 30,000501‐508‐88121 Geographic Information Systems 2,052 3,682 1,582 106 2,000 2,143 2,000 8,000 10,000501‐508‐88130 Grant Writing/Application ‐ 1,098 7,058 17,424 15,000 7,036 15,000 5,000 20,000 501 - WATER ENTERPRISE FUND Page 65 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
501‐508‐88140 Water Conservation Plan BMP ‐ ‐  ‐ ‐  ‐  ‐  ‐  ‐ 501‐508‐89010 Personnel Advertising 4 ‐ ‐ ‐ 100 ‐ 100 100501‐508‐89020 Interview Expenses ‐ ‐ ‐ ‐ 10 ‐ 10 10 501‐508‐89040 Physical w/Drug & Alcohol Test 580 674 464 ‐ 300 234 300 300 501‐508‐89070 Fingerprinting 82 102 51 ‐ 60 38 60 60
501‐508‐90010 Liability & Property Insurance 11,772 23,309 31,235 31,800 35,000 36,253  35,000  35,000501‐508‐90040 Claims & Judgments ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐501‐508‐92080 Miscellaneous Expense ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐501‐508‐92090 Taxes, Licenses, & Fees 15,495 108 1,206 3,815 6,200 1,205 6,200 (1,200) 5,000501‐508‐94010 Depreciation Expense 456,683 489,708 513,243 ‐ ‐ ‐ ‐ ‐ 501‐508‐94050 Overhead Allocation General 5,509 ‐  ‐ ‐  ‐ ‐  ‐  ‐ 501‐508‐98030 Office Furniture & Equipment ‐ ‐ ‐ 961 7,000 2,124 7,000 (3,000) 4,000 501‐508‐98040 Major Machinery & Equipment 2,617 1,091 3,412 43,519 100,000 530 100,000 ‐ 100,000 501‐508‐98054 Water Meters 45,503 22,799 22,113 52,672 70,000 37,230 70,000 ‐ 70,000 501‐508‐98550 Plaza Beautification/Reconst. ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 501‐508‐98940 2016 Alley Paving Project ‐ ‐  ‐ ‐  ‐  ‐  ‐  ‐ 501‐508‐98950 Forest Ave 1st‐Elm Ave. St. Proj. ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Water Distribution O & M Cost Total 661,137 624,933 708,206 276,044 409,795 210,007 409,795 33,900 443,695 501‐900‐94070 Operating Transfer Out ‐ ‐ 417,438 ‐ ‐ ‐ ‐ ‐ Expense Total ‐ ‐ 417,438 ‐ ‐ ‐ ‐  ‐  ‐
Revenue 5,446,825 5,656,596 5,793,608 5,794,907 11,239,000 5,231,846 11,239,000 11,992,500 Expense
Personnel Cost 980,391 1,182,994 1,340,671 1,237,197 1,622,856 944,837 1,622,856 72,266 1,695,122 O & M Cost 4,019,560 5,175,761 4,430,857 4,660,477 9,206,664 2,432,129 9,206,664 642,255 9,848,919 Other Expenses ‐ ‐ 417,438 ‐ ‐ ‐ ‐ ‐ ‐
Total Expenses 4,999,951 6,358,755 6,188,966 5,897,674 10,829,520 3,376,965 10,829,520 714,521 11,544,041 Ending Fund Balance:             3,478,728           2,776,569           2,381,211         2,278,444                 4,133,325               4,581,784 Expense % Change 7%
Summary
Projected Ending FB:
501 - WATER ENTERPRISE FUND Page 66 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:           3,208,325           2,889,691           2,841,948             2,432,206                 1,776,583               2,103,811 Revenue
502‐400‐44010 Interest Earned 19,739 10,069 2,646 538  4,000 719  4,000  ‐  4,000 502‐400‐46980 Late Fees 16,472 12,058 (2) 16,882 ‐ 39,981 ‐ ‐ ‐ 502‐400‐46990 UB Service Charges (i.e., NSF) 186 303 93 66 ‐ 148 ‐ ‐ ‐502‐400‐48020 Gain/Loss on Disposal of Asset (1,280) ‐ ‐ 6,288 ‐ ‐ ‐ ‐ ‐ 502‐400‐48100 Collections Kings Credit 999 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐502‐400‐48160 Miscellaneous Revenue ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 502‐400‐52010 Natural Gas Sales 1,730,309 1,845,214 1,707,536 2,355,484 2,552,000 3,185,980 2,552,000 686,000 3,238,000 502‐400‐52020 Installation Charges 57,862 3,600 600 94,800 500 ‐ 500 ‐ 500 502‐400‐52030 Account Service Charges ‐ ‐ ‐ ‐ 300 ‐ 300 ‐ 300 Revenue Total 1,824,287 1,871,244 1,710,873 2,474,058 2,556,800 3,226,827 2,556,800 686,000 3,242,800 Expense
Finance Personnel Cost
502‐406‐60010 Salaries Regular             90,916 101,215 127,225 150,509 155,845 106,083                   7,758 155,845 163,603 502‐406‐60020 Salaries Part Time ‐ 3,692 1,179 ‐ ‐ 2,259 ‐ ‐502‐406‐60030 Salaries Overtime 769 120 95 35 250 1 250 250502‐406‐60050 Salaries Cash Outs 27 ‐ ‐ ‐ 2,770 ‐ 2,770 2,770502‐406‐62000 Retirement CalPERS 7,828 16,565 11,554 12,699 13,387 8,478 13,387 1,649 15,036 502‐406‐62020 Medical/Life Insurance 16,829 49,608 30,804 31,778 35,602 23,319 35,602 (196) 35,406502‐406‐62030 Social Security FICA 6,146 6,893 7,669 8,958 9,740 6,472 9,740 485 10,225 502‐406‐62040 Medicare Insurance 1,442 1,617 1,799 2,134 2,260 1,520 2,260 112 2,372 502‐406‐62050 Disability Income Insurance 209 245 377 380 1,948 278 1,948 (312) 1,636 502‐406‐62060 Deferred Comp. ‐ 457 Retirement 2,322 2,021 2,193 2,441 5,804 889 5,804 161 5,965 502‐406‐62070 Workers' Comp. Insurance 3,011 4,295 5,902 6,704 18,701 6,248 18,701 931 19,632502‐406‐62080 Uniform Allowance ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 502‐406‐62100 Accrued Comp ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
502‐406‐62200 Retirement CalPERS UL 528 1,177 1,239 1,618 1,641 1,085 1,641 (1,641) ‐ 502‐406‐62210 Unemployment Claims 3,685 4,694 2,965 265 1,558 ‐ 1,558 78 1,636 Finance Personnel Cost Total 144,011 181,843 193,001 217,521 249,506 156,632 249,506 9,025 258,531 FY 2023‐2024 Proposed Budget
Fund 502 ‐ GAS ENTERPRISE FUND
502 ‐ GAS ENTERPRISE FUND
502 - GAS ENTERPRISE FUND Page 67 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Expense
Finance O & M Cost
502‐406‐70010 Office Supplies 2,336                  1,766                  2,481                  1,779                   2,500                  2,302  2,500  2,500 502‐406‐70030 Postage & Freight Out 11,718 9,674 12,435 16,349 13,000 10,532 13,000 13,000502‐406‐70040 Printing & Binding 11,267 9,713 9,964 12,670 10,000 5,993 10,000 10,000502‐406‐70160 Gasoline & Diesel 3,129 2,529 1,642 2,800 1,600 1,369 1,600 1,600502‐406‐72030 Telephone 4,230 3,695 3,277 2,713 3,500 1,516 3,500 3,500 502‐406‐84010 Office Equip. Repairs & Maint. 2,340 2,420 2,519 2,714 2,500 1,892 2,500 2,500502‐406‐86010 Training, Travel, & Conference 282 1,223 78 1,232 2,000 1,157 2,000 3,303 5,303502‐406‐86030 Subs., Dues, & Publications 564 673 117 1,043 500 799 500 400 900502‐406‐88010 City Attorney Fees ‐ 1,365 858 391 1,000 ‐ 1,000 1,000 502‐406‐88030 Accounting/Auditing 8,606 7,015 7,115 15,070 10,000 757 10,000 11,038 21,038502‐406‐88040 Computer Programming/Consult. 38,887 40,615 25,808 29,564 35,000 20,729  35,000 (9,900) 25,100 502‐406‐88060 Medical ‐ General ‐ ‐ ‐ ‐ 100 ‐ 100 100502‐406‐88100 Professional Services 7,858 2,676 12 29 4,000 5 4,000 4,000 502‐406‐88103 Other Professional Services 364 ‐ ‐ ‐ ‐ ‐ ‐ ‐502‐406‐89010 Personnel Advertising 2 ‐ ‐ ‐ 30 ‐ 30 30 502‐406‐89020 Interview Expenses ‐ ‐ ‐ ‐ 5 15 5 5502‐406‐89040 Physical w/Drug & Alcohol Test 61 122 ‐ 75 120 231 120 120502‐406‐89070 Fingerprinting 12 16 ‐ 19 25 42 25 25 502‐406‐90010 Liability & Property Insurance 3,637 4,356 5,876 8,099 9,000 8,546 9,000 9,000502‐406‐92090 Taxes, Licenses, & Fees 3,239 20,218 29,126 41,638 20,000 31,947 20,000 10,000 30,000 502‐406‐94020 Bad Debt Expense ‐  17,815 22,976 46,997 10,000 11,924  10,000  7,164 17,164 502‐406‐94030 Cash Short/Over ‐ ‐ ‐ ‐ 100  ‐  100  100
502‐406‐98030 Office Furniture & Equipment 798 224 246 271 1,500 311 1,500 800 2,300 Finance O & M Cost Total 99,330 126,115 124,530 183,453 126,480 100,067 126,480 22,805 149,285 502‐500‐94020 Bad Debt Expense ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Expense Total ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Expense
Public Works Gas Dept Personnel Cost
502‐510‐60010 Salaries Regular 252,228 246,960 303,563 322,938 363,522 221,964                   12,511 363,522 376,033 502‐510‐60020 Salaries Part Time 17,771               38,069               20,472               (600) ‐ ‐ ‐ ‐ ‐ 502‐510‐60030 Salaries Overtime 27,340 16,863 16,850 18,604 15,500 15,887 15,500 5,200 20,700 502‐510‐60050 Salaries Cash Outs 1,050 ‐ ‐ ‐ 7,125 ‐ 7,125 106 7,231502‐510‐62000 Retirement CalPERS (3,231) 49,929 54,581 30,563 33,760 20,979 33,760 3,280 37,040 502‐510‐62020 Medical/Life Insurance 52,601 50,432 65,068 77,523 90,160 52,237 90,160 5,343 95,503 502‐510‐62030 Social Security FICA 17,576 18,045 20,657 20,873 22,720 14,779 22,720 782 23,502 502‐510‐62040 Medicare Insurance 4,180 4,299 4,946 5,042 5,271 3,576 5,271 181 5,452 502‐510‐62050 Disability Income Insurance 479 327 469 509 4,544 314 4,544  (784) 3,760 502‐510‐62060 Deferred Comp. ‐ 457 Retirement 5,653 5,130 5,319 6,002 12,694 4,098 12,694 331 13,025 502‐510‐62070 Workers' Comp. Insurance 10,502 14,001 26,692 20,227 43,623 15,252 43,623 1,501 45,124 502‐510‐62080 Uniform Allowance 400 400 400 550 952 1,121 952 952 502‐510‐62100 Accrued Comp ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐502‐510‐62200 Retirement CalPERS UL 1,302 2,534 2,750 3,738 6,909 3,516 6,909 (6,909) ‐502‐510‐62210 Unemployment Claims ‐ 32 4,870 2,410 3,635 ‐ 3,635 125 3,760 Public Works Gas Dept Personnel Cost Total 387,851 447,021 526,637 508,379 610,415 353,721 610,415 21,668 632,083 502 - GAS ENTERPRISE FUND Page 68 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Public Works Gas Dept O & M Cost
502‐510‐70010 Office Supplies 544 409  252  315  300  177  300  ‐  300 502‐510‐70030 Postage & Freight Out 2 89 ‐ 53 150 ‐ 150 ‐ 150502‐510‐70040 Printing & Binding ‐ 7 131 1 50 10 50 ‐ 50502‐510‐70060 Small Tools & Equipment 1,836 3,291 1,268 3,079 5,000 1,965 5,000 ‐ 5,000502‐510‐70100 Uniforms 2,424 3,627 5,289 6,687 2,500 1,691 2,500 125 2,625502‐510‐70101 Uniforms‐Safety Equipment ‐ 1,572 1,093 863 1,500 701 1,500 ‐ 1,500502‐510‐70130 Street Materials 2,969 391 865 4,400 3,000 228 3,000 (1,000) 2,000502‐510‐70140 Utility Parts & Supplies 22,199 9,874 5,731 5,931 15,000 1,819 15,000 (7,500) 7,500502‐510‐70160 Gasoline & Diesel 6,591 6,429 8,952 12,764 12,000 9,261 12,000 1,000 13,000 502‐510‐70440 Miscellaneous Supplies 578 121 535 726  1,000 411  1,000  ‐  1,000 502‐510‐72020 Electric 7,523 9,803 8,329 11,608 12,000 5,336 12,000 ‐ 12,000 502‐510‐72030 Telephone 3,227 5,453 5,784 6,327 7,000 4,028 7,000 ‐ 7,000 502‐510‐80020 PG&E Wholesale Transportation 338,815 335,349 376,979 740,667 643,000 479,307 643,000 198,000 841,000 502‐510‐80030 Gas Purchases for Resale 916,329 570,220 679,156 1,280,985 1,187,000 1,681,176 1,187,000 (37,000) 1,150,000 502‐510‐80100 Gas Assistance Program 3,265 1,186 683 2,055 5,000 5,000 5,000 ‐ 5,000 502‐510‐84010 Office Equip. Repairs & Maint. 1,655 1,392 1,831 598 3,000 405 3,000 (2,000) 1,000 502‐510‐84030 Buildings Repairs & Maint. 1,805 7,791 7,123 790 10,000 5,487 10,000 ‐ 10,000 502‐510‐84060 Vehicle Parts, Repairs & Maint. 2,967 3,371 3,485 3,589 20,000 1,379 20,000 (10,000) 10,000 502‐510‐86010 Training, Travel, & Conference 558 8,724 3,179 871 10,000 4,889 10,000 (5,000) 5,000 502‐510‐86030 Subs., Dues, & Publications 6,637 6,953 5,905 4,687 4,000 4,850 4,000 2,500 6,500 502‐510‐88010 City Attorney Fees 41 2,048 95 1,129 2,000 ‐ 2,000 ‐ 2,000502‐510‐88040 Computer Programming/Consult. 2,296 3,645 4,542 7,752 10,000 4,890 10,000 (2,000) 8,000502‐510‐88060 Medical ‐ General 298 64 464 244 500 120 500 ‐ 500 502‐510‐88100 Professional Services 50,481 66,587 57,258 58,473 75,000 33,400 75,000 ‐ 75,000 502‐510‐88121 Geographic Information Systems 2,052 3,682 566 289 2,500 2,143 2,500 7,500 10,000 502‐510‐88130 Grant Writing/Application ‐ 1,451 5,483 7,409 7,000 7,036 7,000 2,000 9,000502‐510‐89010 Personnel Advertising 4 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 502‐510‐89020 Interview Expenses ‐ ‐  ‐  ‐  ‐  ‐ ‐  ‐  ‐ 502‐510‐89040 Physical w/Drug & Alcohol Test 580 674 464 ‐ 500 234 500 ‐ 500 502‐510‐89070 Fingerprinting 82 102 51 ‐ 60 10 60 ‐ 60502‐510‐90010 Liability & Property Insurance 11,346 14,410 17,611 22,770 25,000 22,010 25,000 ‐ 25,000 502‐510‐92090 Taxes, Licenses, & Fees ‐ 109 1,207 3,815 4,000 372 4,000 ‐ 4,000 502‐510‐94010 Depreciation Expense 48,821 62,087 60,135 ‐ ‐ ‐ ‐ ‐ ‐ 502‐510‐94050 General Fund Overhead Allocat. 5,008 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐502‐510‐94060 Service Center Overhead Alloc. 51 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐502‐510‐98030 Office Furniture & Equipment ‐ ‐ ‐ 806 3,000 2,124 3,000 1,000 4,000 502‐510‐98040 Major Machinery & Equipment 33,019 1,680 (90) 30,645 120,000 ‐ 120,000 (20,000) 100,000 502‐510‐98071 Gas Meter Purchases 37,726 31,417 12,091 ‐  50,000 8,721  50,000  ‐  50,000 502‐510‐98940 2016 Alley Paving Project ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 502‐510‐98950 Forest Ave 1st‐Elm Ave. St. Proj. ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Public Works Gas Dept O & M Cost Total 1,511,729 1,164,008 1,276,447 2,220,328 2,241,060 2,289,179 2,241,060 127,625 2,368,685 502 - GAS ENTERPRISE FUND Page 69 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Revenue 1,824,287 1,871,244 1,710,873 2,474,058 2,556,800 3,226,827 2,556,800 686,000 3,242,800 Expense
Personnel Cost 531,862 628,864 719,638 725,900 859,921 510,353 859,921 30,694 890,615 O & M Cost 1,611,059 1,290,123 1,400,977 2,403,781 2,367,540 2,389,246 2,367,540 150,430 2,517,970 Other Expenses ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Total Expenses 2,142,921 1,918,987 2,120,615 3,129,681 3,227,461 2,899,599 3,227,461 181,124 3,408,585 Ending Fund Balance:           2,889,691           2,841,948           2,432,206             1,776,583                 2,103,811               1,938,026 Expense % Change 6%
Summary
Projected Ending FB:
502 - GAS ENTERPRISE FUND Page 70 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:           6,657,687           6,912,723           6,679,016       6,329,914                 7,058,507               6,847,589 Revenue
503‐400‐44010 Interest Earned 14,694 29,483 5,199 1,540 5,000 2,643  5,000  ‐  5,000 503‐400‐44020 Land Rentals 20,350 11,350 22,700 34,050 25,000 11,350 25,000 ‐ 25,000503‐400‐46267 SWRCB Arrearages Grant Revenue ‐ ‐ ‐ 32,680 ‐ ‐ ‐ ‐503‐400‐46277 Clean Water State Revolving Fund (CWSRF) Program ‐ ‐ ‐ ‐ ‐ 49,467 ‐ ‐ 503‐400‐46922 Use of 2012 Sewer Bond Proceeds ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐503‐400‐46980 Late Fees 9,627 6,040 (4) 9,374 ‐  19,631  ‐  ‐ 503‐400‐46990 UB Service Charges (i.e., NSF) 290 285 80 66 ‐ 135 ‐ ‐503‐400‐48020 Gain/Loss on Disposal of Asset (2,194) ‐ ‐ 4,505 ‐ ‐ ‐ ‐503‐400‐48100 Collections Kings Credit 568 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 503‐400‐48160 Miscellaneous Revenue ‐ ‐ 3,865 10 ‐ ‐ ‐ ‐503‐400‐53010 Sewer Service 983,091 1,108,271 1,374,896 1,657,871 1,617,000 1,212,756 1,617,000 (17,000) 1,600,000 503‐400‐53020 Sewer Connection Fees 11,625 750 125 63,704 2,000 125 2,000 ‐ 2,000 503‐400‐53030 Account Service Charges ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐503‐400‐53050 Sewer Dev. Impact Fees 525,796 34,866 ‐ 365,243 ‐ 43,704 ‐ ‐ Revenue Total 1,563,847 1,191,045 1,406,861 2,169,043 1,649,000 1,339,810 1,649,000 (17,000) 1,632,000 Expense
Finance Personnel Cost
503‐406‐60010 Salaries Regular 43,204 56,624 89,515 107,060 113,195 71,597 113,195 5,153 118,348 503‐406‐60020 Salaries Part Time ‐ 2,426 775 ‐ ‐ 1,485 ‐ ‐ 503‐406‐60030 Salaries Overtime 506 79 63 13 150 1 150 150 503‐406‐60050 Salaries Cash Outs 18 ‐ ‐ ‐ 3,115 ‐ 3,115 3,115 503‐406‐62000 Retirement CalPERS 5,146 6,390 8,048 8,960 9,712 5,736 9,712 993 10,705 503‐406‐62020 Medical/Life Insurance 11,063 41,285 36,308 22,050 25,194 15,184  25,194  26  25,220503‐406‐62030 Social Security FICA 4,041 4,764 5,353 6,347 7,075 4,375 7,075 322 7,397503‐406‐62040 Medicare Insurance 948 1,118 1,255 1,514 1,641 1,027 1,641 75 1,716503‐406‐62050 Disability Income Insurance 138 183 286 288 1,415 211 1,415 (232) 1,183503‐406‐62060 Deferred Comp. ‐ 457 Retirement 1,527 1,472 1,611 1,800 4,254 638 4,254 95  4,349 503‐406‐62070 Workers' Comp. Insurance 1,979 2,823 4,096 5,161 13,583 4,580 13,583 619 14,202 503‐406‐62080 Uniform Allowance ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐503‐406‐62100 Accrued Comp ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 503‐406‐62200 Retirement CalPERS UL 514 1,033 1,113 1,503 1,159 1,069 1,159 (1,159) ‐ 503‐406‐62210 Unemployment Claims 2,422 4,814 1,948 174 1,132 ‐ 1,132 51 1,183 Finance Personnel Cost Total 71,506 123,011 150,371 154,870 181,625 105,903 181,625 5,944 187,569 FY 2023‐2024 Proposed Budget
Fund 503 ‐ SEWER ENTEPRISE FUND
503 ‐ SEWER ENTEPRISE FUND
503 - SEWER ENTEPRISE FUND Page 71 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Finance O & M Cost
503‐406‐70010 Office Supplies 1,395 1,177 1,438 1,051 1,500 1,304  1,500  1,500 503‐406‐70030 Postage & Freight Out 7,697 6,357 8,172 10,746 8,000 6,856 8,000 8,000503‐406‐70040 Printing & Binding 7,406 6,383 6,569 8,373 7,000 4,005 7,000 7,000503‐406‐70160 Gasoline & Diesel 2,250 1,662 1,079 1,840 1,000 900 1,000 1,000503‐406‐72030 Telephone 2,191 1,890 1,547 1,518 1,500 830 1,500 1,500503‐406‐84010 Office Equip. Repairs & Maint. 1,657 1,601 1,590 1,628 1,500 1,070  1,500  1,500 503‐406‐86010 Training, Travel, & Conference 186 919 59 802 2,000 861 2,000 1,274 3,274 503‐406‐86030 Subs., Dues, & Publications 371 475 80 660 200 523 200 453 653 503‐406‐88010 City Attorney Fees ‐ 891 958 231 1,000 ‐ 1,000 1,000503‐406‐88030 Accounting/Auditing 8,606 7,472 8,948 15,916 12,000 804 12,000 3,989 15,989 503‐406‐88040 Computer Programming/Consult. 37,260 39,569 23,899 27,724 30,000 19,625  30,000  30,000 503‐406‐88060 Medical ‐ General ‐ ‐ ‐ ‐ 80 ‐ 80 80
503‐406‐88100 Professional Services 5,129 1,956 8 11 3,000 5 3,000 3,000503‐406‐88103 Other Professional Services 239 ‐ ‐ ‐ ‐ ‐ ‐ ‐503‐406‐89010 Personnel Advertising 1 ‐ ‐ ‐ 20 ‐ 20 20 503‐406‐89020 Interview Expenses ‐ ‐  ‐ ‐  5  12  5  5
503‐406‐89040 Physical w/Drug & Alcohol Test 40 84 ‐ 53 80 155 80 80 503‐406‐89070 Fingerprinting 8 11 ‐ 13 15 28 15 15
503‐406‐90010 Liability & Property Insurance 2,359 2,863 4,031 6,236 6,500 6,193 6,500 6,500503‐406‐92080 SWRCB Arrearages Grant Expense ‐ ‐ ‐ 32,680 ‐ ‐ ‐ ‐503‐406‐92090 Taxes, Licenses, & Fees 2,128 13,286 19,140 27,296 15,000 20,976  15,000  5,000 20,000 503‐406‐94020 Bad Debt Expense ‐ 24,182 20,895 23,669 10,000 7,182 10,000 1,089 11,089 503‐406‐94030 Cash Short/Over ‐ ‐ ‐ ‐ 20 ‐ 20 20
503‐406‐98030 Office Furniture & Equipment 474 147 162 178 1,000 204 1,000 200 1,200 Finance O & M Cost Total 79,397 110,925 98,575 160,625 101,420 71,533 101,420 12,005 113,425 503 - SEWER ENTEPRISE FUND Page 72 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Expense
Utility Billing
503‐500‐94020 Bad Debt Expense ‐ ‐ ‐ ‐  ‐ ‐  ‐  ‐
Utility Billing Total ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Expense
Wastewater Plant Dept Personnel Cost
503‐520‐60010 Salaries Regular 162,990 167,288 189,110 187,381 229,773 130,719 229,773 (28,148) 201,625 503‐520‐60020 Salaries Part Time 14,173 11,878 13,729 9,742 19,124 383 19,124 (19,124) ‐ 503‐520‐60030 Salaries Overtime 18,017 16,399 11,597 12,931 16,000 687 16,000 (6,000) 10,000 503‐520‐60050 Salaries Cash Outs 744 ‐ ‐ ‐ 4,670 ‐ 4,670 (793) 3,877 503‐520‐62000 Retirement CalPERS (4,911) 42,487 35,733 17,040 21,584 11,984 21,584 (140) 21,444503‐520‐62020 Medical/Life Insurance 27,373 32,947 49,220 34,535 55,073 19,995  55,073  26,857 81,930 503‐520‐62030 Social Security FICA 11,549 11,640 12,598 12,619 15,556 7,690 15,556 (2,954) 12,602 503‐520‐62040 Medicare Insurance 2,770 2,802 3,050 3,094 3,609 1,909 3,609 (685) 2,924 503‐520‐62050 Disability Income Insurance 426 284 399 433 3,111 266 3,111 (1,095) 2,016 503‐520‐62060 Deferred Comp. ‐ 457 Retirement 3,532 4,916 5,185 5,630 8,422 3,156 8,422 (877) 7,545 503‐520‐62070 Workers' Comp. Insurance 7,083 9,533 11,621 11,937 29,868 10,601 29,868 (5,673) 24,195 503‐520‐62081 Safety Boot Allowance 141 ‐ 341 354 588 150 588 (80) 508 503‐520‐62100 Accrued Comp ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
503‐520‐62200 Retirement CalPERS UL 815 1,750 1,858 2,347 2,640 2,052  2,640 (2,640) ‐ 503‐520‐62210 Unemployment Claims ‐ 2,732 3,742 ‐ 2,298 ‐ 2,298 (282) 2,016 Wastewater Plant Dept Personnel Cost Total 244,702 304,656 338,183 298,043 412,316 189,593 412,316 (41,635) 370,681 Wastewater Plant Dept O & M Cost
503‐520‐70010 Office Supplies 306 148  275  70  500  281  500  ‐  500 503‐520‐70030 Postage & Freight Out 1 1 ‐ 5 250 ‐ 250 ‐ 250503‐520‐70040 Printing & Binding 22 7 10 1 250 49 250 ‐ 250503‐520‐70060 Small Tools & Equipment 2,260 2,766 226 149 1,000 154 1,000 (500) 500503‐520‐70100 Uniforms 2,779 2,992 1,848 3,109 2,000 1,299 2,000 100 2,100503‐520‐70140 Utility Parts & Supplies 8,649 6,624 9,405 7,235 10,000 3,462  10,000  ‐  10,000 503‐520‐70150 Vehicle Parts & Supplies 1,216 864 719 ‐ 1,000 983 1,000 500 1,500 503‐520‐70160 Gasoline & Diesel 2,879 2,955 2,646 3,693 3,500 2,604 3,500 ‐ 3,500503‐520‐72010 Water, Gas, Sanitation & Sewer 8,213 12,364 23,194 20,929 18,000 15,817 18,000 2,000 20,000503‐520‐72020 Electric 62,328 83,997 126,913 177,010 150,000 95,379 150,000 ‐ 150,000 503‐520‐72030 Telephone 1,751 1,877 1,608 1,600 2,000 1,050 2,000 ‐ 2,000 503‐520‐82030 Equipment Rental (386) 180 1,783 198 2,000 119 2,000 ‐ 2,000503‐520‐84010 Office Equip. Repairs & Maint. 1,018 400 583 624 3,000 309 3,000 (2,000) 1,000503‐520‐84020 Major Equip. Repairs & Maint. 44,623 16,879 63,789 40,096 40,000 19,808 40,000 60,000 100,000 503‐520‐84030 Buildings Repairs & Maint. 464 3,485 3,217 3,367 5,000 523 5,000 ‐ 5,000 503‐520‐84051 Grounds Chemicals & Maint. 14,907 14,248 14,557 13,652 5,000 4,355 5,000 ‐ 5,000 503‐520‐84060 Vehicle Parts, Repairs & Maint. 167 833 512 1,058 2,000 25 2,000 (1,000) 1,000503‐520‐84073 Safety Equipment 234 1,853 1,748 1,583 2,000 261 2,000 (1,000) 1,000 503 - SEWER ENTEPRISE FUND Page 73 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
503‐520‐86010 Training, Travel, & Conference 2,881 2,899 366  391  2,000 359  2,000  1,000 3,000 503‐520‐86030 Subs., Dues, & Publications 839 1,917 1,220 863 2,000 1,160 2,000 ‐ 2,000503‐520‐86033 Certifications, Renewals & Tests 2,249 140 1,173 329 3,500 279 3,500 (2,500) 1,000 503‐520‐88010 City Attorney Fees 20 591 1,502 462 2,000 660 2,000 (1,000) 1,000 503‐520‐88020 Outside Attorney Fees 6,478 11,922 ‐ ‐ ‐ ‐ ‐ ‐ 503‐520‐88040 Computer Programming/Consult. 1,478 2,485 3,071 5,058 4,500 3,937  4,500  ‐  4,500 503‐520‐88060 Medical ‐ General 252 436 647 22 700 207 700 ‐ 700503‐520‐88080 Laboratory 5,736 3,191 5,858 4,851 5,000 3,656 5,000 ‐ 5,000503‐520‐88100 Professional Services 86,002 56,386 33,215 11,181 25,000 7,839 25,000 (5,000) 20,000 503‐520‐88113 Sludge Removal Contract 2,210 ‐ ‐ ‐ 50,000 ‐ 50,000 (20,000) 30,000 503‐520‐88130 Grant Writing/Application ‐ 1,639 1,272 4,036 10,000 ‐ 10,000 10,000 20,000 503‐520‐89010 Personnel Advertising 2 ‐ ‐ ‐ ‐ ‐ ‐ ‐503‐520‐89020 Interview Expenses ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐503‐520‐89040 Physical w/Drug & Alcohol Test 293 272 252 27 300 ‐ 300 ‐ 300 503‐520‐89070 Fingerprinting 51 58  29  ‐  50  ‐  50  ‐  50 503‐520‐90010 Liability & Property Insurance 7,695 14,307 17,909 21,516 25,000 24,712 25,000 ‐ 25,000 503‐520‐92090 Taxes, Licenses, & Fees 16,935 19,351 22,677 24,010 25,000 24,746 25,000 ‐ 25,000503‐520‐94010 Depreciation Expense 248,076 262,733 232,749 ‐ ‐ ‐ ‐ ‐ 503‐520‐94050 Overhead Allocation General 2,170 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 503‐520‐96045 2012 Sewer Rev Bonds ‐ Principal ‐ ‐  ‐ ‐  ‐  ‐  ‐  ‐ 503‐520‐96048 2012 Sewer Rev Bonds‐Interest 147,698 146,048 72,149 ‐  ‐  ‐  ‐  ‐ 503‐520‐96057 CalPOP Energy Efficiency Loan (PG&E) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐503‐520‐96064 2021A Wtr/WW Revenue Bonds ‐ Principal ‐ ‐ ‐ ‐ 70,000 ‐ 70,000 ‐ 70,000 503‐520‐96065 2021A Wtr/WW Revenue Bonds ‐ Interest ‐ ‐ ‐ 69,468 66,689 33,345 66,689 (33,533) 33,156503‐520‐96500 Fiscal Agent Fees ‐ ‐ ‐ 2,576 ‐ ‐ ‐ ‐ 503‐520‐98030 Office Furniture & Equipment ‐ ‐ ‐ ‐  ‐ 708  ‐  ‐ ‐ 503‐520‐98040 Major Machinery & Equipment 1,022 ‐ 19,437 61,463 ‐ ‐ ‐ ‐ ‐503‐520‐98050 Capital Purchases ‐ ‐ ‐ 31,100 ‐ ‐ ‐ ‐503‐520‐98991 WWTP Automation & Security Upgrades ‐ ‐ 80,390 1,908 200,000 117,669 200,000 ‐ 200,000 503‐520‐98992 WWTP Improvements ‐ ‐ ‐ ‐ ‐ 11,938 ‐  ‐
Wastewater Plant Dept O & M Cost Total 683,518 676,848 746,949 513,640 739,239 377,693 739,239 7,067 746,306 503 - SEWER ENTEPRISE FUND Page 74 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Public Works Sewer Collection Dept Personnel Cost
503‐521‐60010 Salaries Regular 97,136 90,655 111,616 114,240 124,053 82,073 124,053 445 124,498 503‐521‐60020 Salaries Part Time 4,443 9,517 5,118 (150) ‐ ‐ ‐ ‐ 503‐521‐60030 Salaries Overtime 6,900 4,221 4,207 4,644 3,900 3,971 3,900 1,269 5,169503‐521‐60050 Salaries Cash Outs 744 ‐ ‐ ‐ 2,377 ‐ 2,377 17 2,394 503‐521‐62000 Retirement CalPERS 7,169 7,662 10,381 10,786 11,674 7,630 11,674 1,028 12,702 503‐521‐62020 Medical/Life Insurance 17,981 16,767 37,253 25,704 28,761 17,966  28,761  1,776 30,537503‐521‐62030 Social Security FICA 6,235 6,053 6,997 6,856 7,753 4,916 7,753 28 7,781503‐521‐62040 Medicare Insurance 1,527 1,496 1,742 1,746 1,799 1,261 1,799 6 1,805503‐521‐62050 Disability Income Insurance 425 284 399 433 1,551 266 1,551 (306) 1,245503‐521‐62060 Deferred Comp. ‐ 457 Retirement 3,128 2,948 2,694 2,793 5,250 2,011  5,250 (19) 5,231 503‐521‐62070 Workers' Comp. Insurance 3,714 4,936 8,341 6,578 14,886 5,142 14,886 54 14,940 503‐521‐62080 Uniform Allowance 100 ‐ 105 ‐ 236 236 236 (10) 226 503‐521‐62100 Accrued Comp ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
503‐521‐62200 Retirement CalPERS UL 572 1,048 1,154 1,586 1,997 1,467 1,997 (1,997) ‐ 503‐521‐62210 Unemployment Claims ‐ 8  1,217 602  1,241 ‐  1,241 4  1,245 Public Works Sewer Collection Dept Personnel Cost Total 150,074 145,595 191,224 175,818 205,478 126,939 205,478 2,295 207,773 Public Works Sewer Collection Dept O & M Cost
503‐521‐70010 Office Supplies 95 84  120  80  200  42  200  ‐  200 503‐521‐70030 Postage & Freight Out 1 ‐ ‐ 19 50 ‐ 50 ‐ 50503‐521‐70040 Printing & Binding ‐ 7 ‐ 1 50 10 50 ‐ 50503‐521‐70100 Uniforms 2,435 2,061 2,373 3,698 2,500 1,691 2,500 125 2,625503‐521‐70101 Uniforms‐Safety Equipment ‐ 2,514 1,405 1,552 3,000 1,552 3,000 500 3,500503‐521‐70130 Street Materials 8,631 ‐  842  5,082 4,500 213  4,500 (1,500) 3,000 503‐521‐70140 Utility Parts & Supplies 5,909 49 1,218 2,128 4,500 4,099 4,500 ‐ 4,500503‐521‐70160 Gasoline & Diesel 6,572 6,429 8,781 12,043 12,000 9,261 12,000 ‐ 12,000 503‐521‐70440 Miscellaneous Supplies 802 1,164 1,698 1,659 2,000 875 2,000 (500) 1,500 503‐521‐72010 Water, Gas, Sanitation & Sewer 1,549 1,606 1,760 2,137 2,000 1,588 2,000 500 2,500 503‐521‐72020 Electric 8,607 9,588 9,220 9,361 10,000 4,947 10,000 1,000 11,000 503‐521‐72030 Telephone 2,969 4,935 4,162 4,140 5,000 2,681 5,000 ‐ 5,000 503‐521‐84010 Office Equip. Repairs & Maint. 756 1,023 906 105 500 123 500 500 1,000503‐521‐84020 Major Equip. Repairs & Maint. 7,613 20 8,639 4,402 15,000 20,317 15,000 5,000 20,000 503‐521‐84030 Buildings Repairs & Maint. 907 2,015 4,978 1,288 5,000 5,599  5,000  5,000 10,000503‐521‐84060 Vehicle Parts, Repairs & Maint. 2,108 3,099 4,901 4,748 20,000 4,163 20,000 (10,000) 10,000 503‐521‐86010 Training, Travel, & Conference 1,771 1,696 885 871 5,000 969 5,000 ‐ 5,000 503‐521‐86030 Subs., Dues, & Publications 2,160 1,729 2,273 787 3,000 1,173 3,000 ‐ 3,000503‐521‐88010 City Attorney Fees 10 967 189 24 1,000 ‐ 1,000 ‐ 1,000503‐521‐88040 Computer Programming/Consult. 1,485 2,748 3,454 5,996 8,000 3,832 8,000 ‐ 8,000 503‐521‐88060 Medical ‐ General 71 64 126 56 100 30 100 ‐ 100503‐521‐88100 Professional Services 12,115 5,741 19,505 7,783 10,000 5,632 10,000 ‐ 10,000 503‐521‐88121 Geographic Information Systems 2,807 3,682 566 106 1,000 2,143 1,000 9,000 10,000503‐521‐88130 Grant Writing/Application ‐ 1,098 5,483 7,016 7,000 7,036 7,000 1,000 8,000 503 - SEWER ENTEPRISE FUND Page 75 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
503‐521‐89010 Personnel Advertising 1 ‐  ‐ ‐  ‐  ‐  ‐  ‐ 503‐521‐89020 Interview Expenses ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐503‐521‐89040 Physical w/Drug & Alcohol Test 138 168 116 ‐ 150 59 150 ‐ 150503‐521‐89070 Fingerprinting 21 26 13 ‐ 15 38 15 ‐ 15 503‐521‐90010 Liability & Property Insurance 4,019 9,943 12,566 14,315 16,000 17,630 16,000 16,000 503‐521‐90040 Claims & Judgments ‐ ‐ ‐ ‐  ‐ 10,000  ‐  ‐ 503‐521‐92090 Taxes, Licenses, & Fees 2,424 171 29 1,058 1,200 16 1,200 ‐ 1,200 503‐521‐94050 Overhead Allocation General 2,170 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 503‐521‐98030 Office Furniture & Equipment ‐ ‐ 1,944 ‐ ‐ ‐ ‐ ‐ 503‐521‐98040 Major Machinery & Equipment 1,468 1,090 10,651 ‐ 30,000 ‐ 30,000 70,000 100,000 503‐521‐98082 2012 Sewer Bond Capital Proj. ‐ ‐  ‐ ‐ ‐  ‐  ‐  ‐ 503‐521‐98904 Clean Water State Revolving Fund Exp ‐ ‐ ‐ ‐ ‐ 51,986 ‐ ‐ 503‐521‐98940 2016 Alley Paving Project ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 503‐521‐98950 Forest Ave 1st‐Elm Ave. St. Proj. ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 503‐521‐98994 La Questa Lift Station Rehab Project ‐ ‐ ‐ 45,705 ‐ 521,359 ‐ ‐503‐521‐98995 New Lost Gatos Lift Station ‐ ‐ ‐ 1,294 200,000 ‐ 200,000 ‐ 200,000 Public Works Sewer Collection Dept O & M Cost Total 79,614 63,717 108,803 137,454 368,765 679,066 368,765 80,625 449,390 503‐900‐94070 Operating Transfer Out ‐ ‐ 121,858 ‐ ‐ ‐ ‐ ‐ Transfer Out Total ‐ ‐ 121,858 ‐ ‐ ‐ ‐ ‐
Revenue 1,563,847 1,191,045 1,406,861 2,169,043 1,649,000 1,339,810 1,649,000 1,632,000 Expense
Personnel Cost 466,282 573,262 679,778 628,731 799,419 422,435 799,419 (33,395) 766,024 O & M Cost 842,529 851,490 954,327 811,719 1,209,424 1,128,293 1,209,424 99,697 1,309,121 Other Expenses ‐ ‐ 121,858 ‐ ‐ ‐ ‐ ‐ ‐
Total Expenses 1,308,811 1,424,752 1,755,963 1,440,450 2,008,843 1,550,728 2,008,843 66,302 2,075,145 Ending Fund Balance:           6,912,723           6,679,016           6,329,914       7,058,507                 6,847,589               6,404,445 Expense % Change 3%
Summary
Projected Ending FB:
503 - SEWER ENTEPRISE FUND Page 76 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:               30,213              (31,060)          (114,344)        (256,308) (75,574)                  600,046 Revenue
504‐400‐44010 Interest Earned (1,326) 5  5  ‐  5  192  5  ‐  5 504‐400‐46980 Late Fees 19,189 12,051 (9) 11,423 ‐ 24,511 ‐ ‐ ‐504‐400‐45310 Bev. Container Recycling Grant 4,829 2,996 ‐504‐400‐46990 UB Service Charges (i.e., NSF) 674 603 173 133 ‐ 283 ‐ ‐ ‐ 504‐400‐48020 Gain/Loss on Disposal of Asset (1,328)                     ( ‐ 85,936) 5,000 ‐ ‐ ‐ ‐ ‐504‐400‐48100 Collections Kings Credit 995 ‐                    ‐ ‐  ‐  ‐  ‐  ‐  ‐ 504‐400‐48170 Reimbursements & Refunds ‐ ‐ ‐ 6,432 ‐ 16,200 ‐ ‐ ‐ 504‐400‐54010 Refuse Collection Service 1,722,981 1,936,358 2,080,652 2,232,577 2,400,000 1,831,815 2,400,000 2,400,000 504‐400‐54020 State Highway Maintenance Fees 14,916 14,916 14,916 14,916 14,915 11,187 14,915 14,915 504‐400‐54070 Street Sweeping Charge 118,597 120,171 122,624 123,184 122,000 70,314 122,000 122,000 Revenue Total 1,879,527 2,084,104 2,135,421 2,393,665 2,536,920 1,954,503 2,536,920 ‐ 2,536,920 Expense
Finance Personnel Cost
504‐406‐60010 Salaries Regular 5,818 5,067 6,627 4,787 7,312 5,436  7,312 (74) 7,238 504‐406‐60020 Salaries Part Time ‐ ‐ ‐ ‐ ‐ 154 ‐ ‐ ‐ 504‐406‐60030 Salaries Overtime 49 9 7 4 100 ‐ 100 100
504‐406‐60050 Salaries Cash Outs 9 ‐                    ‐ ‐ 138 ‐ 138 138 504‐406‐62000 Retirement CalPERS 441 426 627 643 641 442 641 21 662 504‐406‐62020 Medical/Life Insurance 818 1,138 1,764 1,633 1,734 1,159  1,734 (117) 1,617 504‐406‐62030 Social Security FICA 348 311 404 447 457 318 457 (5) 452 504‐406‐62040 Medicare Insurance 83 74 95 107 106 76 106 (1) 105 504‐406‐62050 Disability Income Insurance 16 15 19 19 91 13 91 (19) 72504‐406‐62060 Deferred Comp. ‐ 457 Retirement 145 117 115 124 265 57 265 9 274 504‐406‐62070 Workers' Comp. Insurance 194 273 333 338  877  297  877 (8) 869 504‐406‐62080 Uniform Allowance ‐ ‐                    ‐ ‐ ‐ ‐ ‐ ‐ ‐504‐406‐62200 Retirement CalPERS UL 28 64 67 87 84 56 84 (84) ‐ 504‐406‐62210 Unemployment Claims 211 328 169 15 73 ‐ 73 (1) 72 Finance Personnel Cost Total 8,160 7,822 10,227 8,204 11,878 8,008 11,878 (279) 11,599 FY 2023‐2024 Proposed Budget
Fund 504 ‐ SANITATION ENTERPRISE FD
504 ‐ SANITATION ENTERPRISE FUND
504 - SANITATION ENTERPRISE FD Page 77 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Finance O & M Cost
504‐406‐70010 Office Supplies 134 118 142 91 150 135 150 150504‐406‐70030 Postage & Freight Out 668 553 926 1,131 1,000 713 1,000 1,000 504‐406‐70040 Printing & Binding 644 555 608 1,288 1,000 469 1,000 1,000 504‐406‐70160 Gasoline & Diesel 196 145 94 451 150 78 150 150504‐406‐72030 Telephone 478 464 529 196 500 128 500 500 504‐406‐84010 Office Equip. Repairs & Maint. 166 179 159 170 300 112 300 300 504‐406‐86010 Training, Travel, & Conference 16 56 3 61 100 48 100 75 175 504‐406‐86030 Subs., Dues, & Publications 32 38 6 75 25 51 25 35 60504‐406‐88010 City Attorney Fees 1,315 78 49 22 100 ‐ 100 100504‐406‐88030 Accounting/Auditing 1,147 927 916 2,163 1,500 100 1,500 1,500 504‐406‐88040 Computer Programming/Consult. 7,087 7,735 4,407 4,988 6,000 2,713 6,000 6,000 504‐406‐88060 Medical ‐ General ‐ ‐                    ‐ ‐ 40 ‐ 40 40 504‐406‐88100 Professional Services 2,812 137 1 4 1,000 5 1,000 1,000 504‐406‐88103 Other Professional Services 1,263 ‐                    ‐ ‐ ‐ ‐ ‐ ‐504‐406‐89010 Personnel Advertising ‐ ‐                    ‐ ‐ 10 ‐ 10 10 504‐406‐89020 Interview Expenses ‐ ‐                    ‐ ‐ 5 1 5 5504‐406‐89040 Physical w/Drug & Alcohol Test 11 4 ‐ 41 40 13 40 40 504‐406‐89070 Fingerprinting 1 1 ‐ 1 10 2 10 10504‐406‐90010 Liability & Property Insurance 231 275 332 409 500 422 500 500 504‐406‐92090 Taxes, Licenses, & Fees 185 1,155 1,664 2,395 1,600 1,830 1,600 1,600 504‐406‐94020 Bad Debt Expense ‐ 30,036 32,462 40,748 2,000 12,049 2,000 16,693 18,693 504‐406‐94030 Cash Short/Over ‐ ‐                    ‐ ‐ 10 ‐ 10 10 504‐406‐98030 Office Furniture & Equipment 46 13 14 15 500 18 500 500 Finance O & M Cost Total 16,432 42,469 42,312 54,249 16,540 18,887 16,540 16,803 33,343 Expense
Utility Billing
504‐500‐94020 Bad Debt Expense ‐ ‐ ‐ ‐ 10,000 ‐ 10,000 (10,000) ‐ Utility Billing Total ‐ ‐                    ‐ ‐ 10,000 ‐ 10,000 (10,000) ‐ Sanitation Franchise Operation
504‐530‐88170 Mid Valley Sanitation Services 1,728,969 1,948,962 2,081,507 2,049,655 2,300,000 1,190,500 2,300,000 2,300,000 Sanitation Franchise Operation Total 1,728,969 1,948,962 2,081,507 2,049,655 2,300,000 1,190,500 2,300,000 ‐ 2,300,000 504 - SANITATION ENTERPRISE FD Page 78 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Street Sweeper Dept Personnel Cost
504‐535‐60010 Salaries Regular 68,573 42,623 45,692 38,800 51,846 16,711  51,846 (5,362) 46,484504‐535‐60020 Salaries Part Time ‐ ‐ ‐ ‐ ‐ 3,188 ‐ ‐ ‐504‐535‐60030 Salaries Overtime 1,037 5,979 6,395 1,634 7,200 ‐ 7,200 (4,200) 3,000 504‐535‐60050 Salaries Cash Outs 732 ‐                    ‐ ‐ 945 ‐ 945 (51) 894504‐535‐62000 Retirement CalPERS 2,627 8,011 8,314 3,636 5,313 1,364 5,313 (1,703) 3,610 504‐535‐62020 Medical/Life Insurance 22,628 18,956 20,591 15,029 24,148 5,674  24,148 (10,444) 13,704504‐535‐62030 Social Security FICA 3,930 2,724 2,851 2,227 3,240 1,230 3,240 (335) 2,905504‐535‐62040 Medicare Insurance 919 637 667 521 752 288 752 (78) 674 504‐535‐62050 Disability Income Insurance ‐ ‐                    ‐ ‐ 648 ‐ 648 (177) 471 504‐535‐62060 Deferred Comp. ‐ 457 Retirement 623 261 291 203 1,555 17  1,555 (160) 1,395 504‐535‐62070 Workers' Comp. Insurance 1,522 2,066 2,508 2,549 6,222 2,359 6,222 (644) 5,578 504‐535‐62080 Uniform Allowance ‐ 135 200 176 400 179 400 (200) 200504‐535‐62100 Accrued Comp ‐ ‐                    ‐ ‐ ‐ ‐ ‐ ‐504‐535‐62200 Retirement CalPERS UL 343 527 608 881 2,106 66 2,106 (2,106) ‐504‐535‐62210 Unemployment Claims ‐ ‐ ‐ ‐  518 ‐  518 (53) 465 Street Sweeper Dept Personnel Cost Total 102,934 81,919 88,117 65,656 104,893 31,075 104,893 (25,513) 79,380 Street Sweeper Dept O & M Cost
504‐535‐70010 Office Supplies 32 11  16  ‐  50  ‐  50  ‐  50 504‐535‐70030 Postage & Freight Out 1 ‐                    ‐ ‐ ‐ ‐ ‐ ‐ ‐504‐535‐70040 Printing & Binding ‐ ‐                    ‐ ‐ ‐ ‐ ‐ ‐ ‐504‐535‐70100 Uniforms 670 751 780 1,672 800 705 800 40 840 504‐535‐70160 Gasoline & Diesel 9,240 10,074 10,253 11,977 15,000 10,342 15,000 3,000 18,000 504‐535‐72030 Telephone 96 95  85  45  50  22  50  ‐  50 504‐535‐80021 Landfill Disposal Fee ‐ ‐                    ‐ ‐ ‐ ‐ ‐ ‐ ‐ 504‐535‐84010 Office Equip. Repairs & Maint. 48 44 41 2 50 ‐ 50 ‐ 50 504‐535‐84020 Major Equip. Repairs & Maint. ‐ ‐                    ‐ ‐ ‐ ‐ ‐ ‐ ‐ 504‐535‐84060 Vehicle Parts, Repairs & Maint. 13,302 17,915 20,005 15,988 20,000 15,337 20,000 ‐ 20,000 504‐535‐86010 Training, Travel, & Conference 1 11  ‐ ‐  ‐  ‐  ‐  ‐  ‐ 504‐535‐86030 Subs., Dues, & Publications 1 113 52 ‐ 100 ‐ 100 ‐ 100504‐535‐88040 Computer Programming/Consult. 732 406 465 427 20 ‐ 20 ‐ 20504‐535‐88060 Medical ‐ General ‐ ‐                    ‐ 125 ‐ 195 ‐ ‐ ‐ 504‐535‐88100 Professional Services 2,317 735 379 1,584 500 729 500 500 1,000 504‐535‐89010 Personnel Advertising 1 ‐                    ‐ ‐  ‐  ‐  ‐  ‐ 504‐535‐89020 Interview Expenses ‐ ‐                    ‐ ‐ ‐ ‐ ‐ ‐504‐535‐89040 Physical w/Drug & Alcohol Test ‐ ‐                    ‐ ‐ ‐ ‐ ‐ ‐504‐535‐89070 Fingerprinting 1 ‐                    ‐ ‐ ‐ 32 ‐ ‐ 504‐535‐90010 Liability & Property Insurance 1,653 2,548 2,979 3,347 3,500 3,051 3,500 ‐ 3,500504‐535‐92090 Taxes, Licenses, & Fees ‐ 26 28 ‐  ‐  ‐  ‐  ‐ 504‐535‐94010 Depreciation Expense 53,539 53,487 20,139 ‐ ‐ ‐ ‐ ‐ 504‐535‐94050 General Fund Cost Allocation 2,671 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Street Sweeper Dept O & M Total 84,305 86,216 55,222 35,167 40,070 30,413 40,070 3,540 43,610 504 - SANITATION ENTERPRISE FD Page 79 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Revenue 1,879,527 2,084,104 2,135,421 2,393,665 2,536,920 1,954,503 2,536,920 ‐ 2,536,920 Expense
Personnel Cost 111,094 89,741 98,344 73,860 116,771 39,083 116,771 (25,793) 90,978 O & M Cost 100,737 128,685 97,534 89,416 56,610 49,300 56,610 20,343 76,953 Other Expenses 1,728,969 1,948,962 2,081,507 2,049,655 2,310,000 1,190,500 2,310,000 (10,000) 2,300,000 Total Expenses 1,940,800 2,167,388 2,277,385 2,212,931 2,483,381 1,278,884 2,483,381 (15,450) 2,467,931 Ending Fund Balance:              (31,060)          (114,344)          (256,308)         (75,574) 600,046                   669,034 Expense % Change -0.6%
Summary
Projected Ending FB:
504 - SANITATION ENTERPRISE FD Page 80 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:                   ‐              3,200                    5,755                  (23,021)                  (33,003) Revenue
651‐400‐44010 Interest Earned                311 ‐ ‐               ‐  ‐  ‐  ‐  ‐ 651‐400‐46980 Late Fees                (241) ‐ ‐ (272) ‐ 18 ‐ ‐651‐400‐46990 UB Service Charges (i.e., NSF)                ‐               ‐               ‐ ‐ ‐ ‐ ‐ ‐ 651‐400‐48100 Collections Kings Credit                3,131 ‐ 2,555          3,968 ‐ 526 ‐ ‐ Revenue Total                3,201 ‐           2,555          3,696 ‐ 544 ‐ ‐ Expense
Utility Billing
651‐500‐86010 Training, Travel, & Conference ‐ 1                  ‐               ‐  ‐  ‐  ‐  ‐ 651‐500‐94020 Bad Debt Expense                ‐               ‐ ‐ 32,472 ‐ 10,526 ‐ ‐ Utility Billing Total ‐ 1                  ‐ 32,472 ‐ 10,526 ‐ ‐ Ending Fund Balance:                   ‐              3,200            5,755      (23,021)                   (33,003)                  (33,003) Based on Revenue Budget
Fund Revenue Budget
FB Allocation
Bad Debt Allocation
501 11,992,500 62% (20,397) 8,004
502 3,242,800 17% (5,515) 2,164 503 1,632,000 8% (2,776) 1,089 504 2,536,920 13% (4,315) 1,693
19,404,220 1 (33,003) 12,951
FY 2023‐2024 Proposed Budget
Fund 651 ‐ ENT. INTERNAL SERVICE FD
651 ‐ ENT. INTERNAL SERVICE FD
Projected Ending FB:

Consolidate with Enterprise Funds
651 - ENT. INTERNAL SERVICE FD Page 81 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:                    2,385,567                    2,552,647             1,155,232  1,144,039       1,536,184              1,963,748 Revenue
815‐400‐44010 Interest Earned 8,807 6,289  1,921  623  ‐  763  ‐  1,272  1,272 815‐400‐44160 Housing‐CDBG Grant Revenue ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 815‐400‐48061 Housing Asset Fund Program Inc. 178,127 121,485 4,600 418,488 ‐ 439,364 ‐ 4,800 4,800 Revenue Total 186,934 127,774 6,521 419,111 ‐ 440,127 ‐ 6,072 6,072 Expense
815‐609‐88010 City Attorney Fees ‐ 279  ‐  ‐  ‐  ‐  ‐  ‐ 815‐609‐88011 Legal Services ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐815‐609‐88100 Professional Services 19,854 24,910 17,364 26,616 ‐ 12,213 ‐ 21,990 21,990 815‐609‐88115 2013 HOME Grant Expense ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
815‐609‐88124 2013 CDBG Grant Expense ‐ ‐ 350 350 ‐ 350 ‐ 350 350 815‐609‐88150 Housing Asset Fund Expense ‐ ‐  ‐  ‐  ‐  ‐  ‐  ‐ Expense Total 19,854 25,189 17,714 26,966 ‐ 12,563 ‐ 22,340 22,340 815‐000‐39500 Retained Earnings/Fund Balance Adj 1,500,000 Ending Fund Balance:                    2,552,647                    1,155,232             1,144,039  1,536,184       1,963,748              1,947,480 Expense % Change 0%
FY 2023‐2024 Proposed Budget
Fund 815 ‐ LOW‐MOD HOUSING ASSET FD/Fund 820 RORF‐REDEV OBLIG RETIREMENT FD 815 ‐ LOW‐MOD HOUSING ASSET FUND
Projected Ending FB:
815 & 820 HOUSING AND ROPS Page 82 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:                  (4,857,931)                 (3,918,651)        (3,379,126)                   (2,520,297)                (2,111,636)           (2,194,914) Revenue
820‐400‐40100 RPTTF‐Redev Property TaxTrust‐ROPS 1,628,683 1,292,839 1,294,150 1,190,059  1,354,346 1,171,299 1,354,346 (241,500) 1,112,846 820‐400‐44010 Interest Earned 42,782 27,168 5,810 6,960 5,000 2,426 5,000 5,000 820‐400‐44021 RDA Property Sale ‐ Interest Payment 9,673 9,341 7,359 (1,325) ‐ ‐ ‐ ‐820‐400‐44040 Imaginarium Lease (116) ‐ ‐ ‐ ‐ ‐ ‐ ‐ 820‐400‐44171 Amortization of Gain on Refunding 1,805 ‐ 1,803 ‐ ‐ ‐ ‐ ‐820‐400‐48010 Sale of Real & Personal Prop. 62,059 87,154  ‐  ‐  ‐  ‐  ‐  ‐ 820‐400‐48140 Principal Kit Sang Laan ‐ 12,452 (12,452) 17,416 ‐ 9,266 ‐ 11,000 11,000 Revenue Total 1,744,886 1,428,954 1,296,670 1,213,110 1,359,346 1,182,991 1,359,346 (230,500) 1,128,846 Expense
Successor Agency ‐ RDA Personnel Cost
820‐610‐60010 Salaries Regular 117,159 121,331 48,950  56,569  49,212 30,614 49,212  (229)  48,983 820‐610‐60030 Salaries Overtime 19 9 7 9 200 ‐ 200 (200) ‐ 820‐610‐60050 Salaries Cash Outs 1,100 ‐ ‐ ‐ 1,088 ‐ 1,088 (114) 974 820‐610‐62000 Retirement CalPERS 9,384 11,399 4,853 5,436 4,762 2,883 4,762 661 5,423 820‐610‐62020 Medical/Life Insurance 25,321 25,785 10,148 11,874 11,426 6,390 11,426 440 11,866 820‐610‐62030 Social Security FICA 6,683 7,032  2,737  3,100  3,076 1,644  3,076  (15)  3,061 820‐610‐62040 Medicare Insurance 1,633 1,724 693 799 714 429 714 (4) 710820‐610‐62050 Disability Income Insurance 435 387 211 225 615 115 615 (125) 490820‐610‐62060 Deferred Comp. ‐ 457 Retirement 4,661 5,004 1,658 1,786 2,060 933 2,060 (49) 2,011 820‐610‐62070 Workers' Comp. Insurance 2,429 7,239 3,642 3,145 5,905 1,986 5,905 (27) 5,878 820‐610‐62200 Retirement CalPERS UL 920 1,477  1,682  2,411  709  1,362  709  (709)  ‐ 820‐610‐62210 Unemployment Claims 95 ‐ ‐ ‐ 492 ‐ 492 (2) 490 Successor Agency ‐ RDA Personnel Cost 169,839 181,387 74,581 85,354 80,259 46,356 80,259 (373) 79,886 820 ‐ RORF‐REDEV OBLIG RETIREMENT FUND
815 & 820 HOUSING AND ROPS Page 83 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Successor Agency ‐ RDA O & M Cost
820‐610‐70010 Office Supplies 180 18  40 9  100  14  100  100 820‐610‐70030 Postage & Freight Out 1 ‐ ‐ ‐ ‐ ‐ ‐ ‐
820‐610‐70040 Printing & Binding ‐ ‐ ‐ ‐ ‐ 1 ‐ ‐820‐610‐72030 Telephone 45 40 35 30 ‐ 10 ‐ ‐ 820‐610‐84010 Office Equip. Repairs & Maint. 41 36 34 23 ‐ 14 ‐ ‐ 820‐610‐86010 Training, Travel, & Conference 323 1,035  16 104  500  212  500  500 820‐610‐86030 Subs., Dues, & Publications 45 216 85 115 100 61 100 100 820‐610‐88010 City Attorney Fees 4,702 458 ‐ 340 2,000 ‐ 2,000 (2,000) ‐820‐610‐88011 Legal Services 1,232 ‐ ‐ ‐ ‐ ‐ ‐ 2,000 2,000 820‐610‐88030 Accounting/Auditing 8,606 10,515 7,115 15,070 9,000 757 9,000 1,000 10,000 820‐610‐88040 Computer Programming/Consult. 3,685 3,430  2,121  2,383  3,000 1,040  3,000  3,000 820‐610‐88060 Medical ‐ General ‐ ‐ ‐ ‐ 125 ‐ 125 125
820‐610‐88100 Professional Services 19,653 21,731 14,085 14,218 15,000 9,881 15,000 15,000 820‐610‐89010 Personnel Advertising 1 ‐ ‐ ‐ 30 ‐ 30 30820‐610‐89020 Interview Expenses ‐ ‐ ‐ ‐ 5 3 5 5 820‐610‐89040 Physical w/Drug & Alcohol Test ‐ 39  ‐  6  120  6  120  120 820‐610‐89070 Fingerprinting 43 6 ‐ 2 20 2 20 20 820‐610‐90010 Liability & Property Insurance 4,104 7,708 2,127 3,112 3,500 2,899 3,500 3,500820‐610‐92080 Miscellaneous Expense ‐ 525 ‐ ‐ 2,000 ‐ 2,000 2,000820‐610‐92090 Taxes, Licenses, & Fees ‐ 40 42 58 100 16 100 100 820‐610‐92220 Distribution to Fresno County 188,059 306,655 ‐  ‐  ‐  ‐  ‐  ‐ 820‐610‐94051 Admn Allowance to General Fund 37,500 ‐ 23,984 ‐ ‐ ‐ ‐ ‐ 820‐610‐96022 1993 Refunding Bonds ‐ Principal ‐ ‐  ‐  ‐  ‐  ‐  ‐  ‐ 820‐610‐96035 1993 Refunding Bonds ‐ Interest 86,456 63,766 39,419 ‐ ‐ ‐ ‐ ‐ 820‐610‐96038 1993 Police Station ‐ Principal ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 820‐610‐96042 1993 Police Station ‐ Interest 22,359 16,563 10,269 ‐ ‐ ‐ ‐ ‐ 820‐610‐96060 2018 TARB ‐ Principal ‐ ‐ ‐ 570,000 1,145,000 1,145,000 1,145,000 37,000 1,182,000 820‐610‐96061 2018 TARB ‐ Interest 129,645 129,414  115,560 104,200 79,847 48,053 79,847  (33,044) 46,803 820‐610‐96190 2000 Tax Allocation ‐ Principal ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 820‐610‐96200 2000 Tax Allocation ‐ Interest ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 820‐610‐96500 Fiscal Agent Fees 9,750 7,317 7,537 4,037 10,000 7,900 10,000 (6,500) 3,500820‐610‐96510 Bond Cost of Issuance ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐820‐610‐96511 Arbitrage Rebate Fees ‐ 5,250  ‐  ‐  ‐  ‐  ‐  ‐ 820‐610‐96512 Continuing Disclosure Fees ‐ 6,345  5,776  5,388  8,500 4,044  8,500  (3,000) 5,500 820‐820‐96210 Tax Allocation‐Accr Interest 119,337 126,935 135,015 ‐ ‐ ‐ ‐ ‐ Successor Agency ‐ RDA O & M Cost Total 635,767 708,042 363,260 719,095 1,278,947 1,219,913 1,278,947 1,274,403 Total Expense 805,606 889,429 437,841 1, 804,449 359,206 1,266,269 1,359,206 1, (373) 354,289 Ending Fund Balance:                  (3,918,651)                 (3,379,126)        (2,520,297)                   (2,111,636)                (2,194,914)           (2,420,357) Expense % Change -0.4%
Projected Ending FB:
815 & 820 HOUSING AND ROPS Page 84 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:          46,700          47,190          47,456                  47,535  47,560                    47,578 Revenue
851‐400‐44010 Interest Earned 490 266 79                25 ‐ 18 ‐ 52  52 Revenue Total 490 266 79                25 ‐ 18 ‐ 52
Ending Fund Balance:          47,190          47,456          47,535                  47,560  47,578                    47,630 Expense % Change 0%
FY 2023‐2024 Proposed Budget
Fund 851 ‐ EDA COMMUNITY BLDG RENTAL
851 ‐ EDA COMMUNITY BLDG RENTALS
Projected Ending FB:
851 - EDA COMMUNITY BLDG RENTA Page 85 of 86
Account No.   Account Description
2019
Actual
2020
Actual
2021
Actual
2022
Actuals
2023
Adopted
2023
YTD Actuals
2024
Base Budget
Request
(+/‐)
2024
Proposed
Beginning Fund Balance:          58,700          59,278          59,592                  59,685  59,715                    59,738 Revenue
852‐400‐44010 Interest Earned 578 314 93                30 ‐ 23 ‐ 62  62 Revenue Total 578 314 93                30 ‐ 23 ‐ 62
Ending Fund Balance:          59,278          59,592          59,685                  59,715  59,738                    59,800 Expense % Change 0%
FY 2023‐2024 Proposed Budget
Fund 852 ‐ EDA REVOLVING FUND
852 ‐ EDA REVOLVING FUND
Projected Ending FB:
852 - EDA REVOLVING FUND Page 86 of 86

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Discussion, Direction and PotentialAction regarding Reorganization of the City Council
Meeting Date: Thursday, May 4, 2023
From: Marissa Trejo, City Manager
Prepared by: Marissa Trejo, City Manager
I. RECOMMENDATION:

There is no staff recommendation. This item was requested as a Future Agenda Item by Councilman Adkisson.

II. BACKGROUND:

III. DISCUSSION:

This item is generally placed on the agenda after new City Councilmembers are sworn in or as requested by a Council Member.

Council members will nominate and vote on a new Mayor and Mayor Pro Tem who will serve in those roles until the next reorganization which will occur during the next election or at the next request of the Council.

IV. ALTERNATIVES:

The Council may choose not to reorganize.

V. FISCAL IMPACT:

There is a minimal financial impact to the City to order business cards, update signatories, etc. The cost is not budgeted and impacts the General Fund by approximately $300.

ATTACHMENTS:

File Name Description
NoAttachments Available