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Dinuba City Council
May 28, 2024

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Agenda
Meeting
May 28, 2024
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Dinuba City Council
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City Council
&
Successor Agency to the Dinuba Redevelopment Agency
Joint Meeting Agenda
Tuesday, May 28, 2024 / 5:30 PM / City Hall / 405 East El Monte Way, Dinuba District 1
Rachel NerioGuerrero
Vice Mayor
District 2
Maribel Reynosa
Mayor
District 3
Benjamin Prado
Council Member
District 4
Kuldip Thusu
Council Member
District 5
Linda Launer
Council Member
All attendees are advised that electronic devices should be placed on silent upon entering the Council Chambers.

The City Council will take action on all items listed on the agenda.

1. Work Session - 5:30 PM

1.1. Presentation of draft Request for Proposal (RFP) for Disposal Services (GA)

1.2. Presentation of Preliminary Enterprise Funds and Capital Projects Budget for FY 2024/25 (KS)

2. OPENING CEREMONIES

2.1. Welcome and Call to Order

2.2. Invocation

2.3. Pledge of Allegiance

3. AGENDA CHANGES OR DELETIONS
To better accommodate members of the public or convenience in the order of presentation, items on the agenda may not be presented or acted upon in the order listed. Additions to Agenda may be added only pursuant to California Government Code section 54954.2(b).

4. PRESENTATIONS/CEREMONIAL MATTERS

4.1. Leadership Class of Northern Tulare County Report of 2024 Cinco de Mayo Event (MA)

5. NEW EMPLOYEES AND PROMOTIONS

5.1. Promotion Recognition of Fire Captain Ryan Wilson (GC)

5.2. New Employee - Kenneth Simmons, Building Inspector (GA)

6. REQUEST TO ADDRESS COUNCIL
This portion of the meeting is reserved for any person who would like to address the Council on any item that is not on the agenda. Please be advised that State law does not allow the City Council to discuss or take any action on any issue not on the agenda. The City Council may direct staff to follow up on such item(s). Speakers are limited to three (3) minutes. If there is any person wishing to address the City Council at this time please approach the podium and state your name and nature of the request.

7. CONSENT CALENDAR
Matters listed under the Consent Calendar are considered routine and will be enacted by one motion and one vote. There will be no separate discussion of these items. If discussion is desired, a member of the audience or a Council Member may request an item be removed from the Consent Calendar and it will be considered separately.

7.1. SUBJECT
Award of Contract to AP Triton for the Fire Department Master Plan and Location Analysis for Fire Station (GC)
a

RECOMMENDATION
Council to award the contract to AP Triton for the Fire Department Master Plan in the amount of $67,000 and authorize the City Manager or designee to execute the contract documents.
a

7.2. SUBJECT
Fiscal Year 2023/24 Cash Investment Report for the Quarter Ending March 31, 2023 (KS)
a

RECOMMENDATION
Council to review and accept the Cash and Investment report for the third quarter of fiscal year 2023/24.
a

7.3. SUBJECT
Fiscal Year 2023/24 Third Quarter Financial Report (KS) a

RECOMMENDATION
Council to accept the financial report for the third quarter ending March 31, 2024 for the 2023/2024 fiscal year.
a

7.4. SUBJECT
Successor Agency of the Former Redevelopment Agency Resolution No. 2024-2 Approving the Refunding of 2014 Tax Allocation Bonds for Debt Service Savings (KS)
a

RECOMMENDATION
Successor Agency adopt Resolution No. 2024-2 approving the form of a Preliminary Official Statement, a Bond Purchase Agreement and a Continuing Disclosure Agreement in connection with the Successor Agency to the Dinuba Redevelopment Agency Tax Allocation Refunding Bonds, Series 2024, and authorizing certain other actions in connection therewith. a

7.5. SUBJECT
Resolution No. 2024-35 Authorizing Submittal of a Regional Surface Transportation Exchange Program Claim for FY 23-24 (GA) a

RECOMMENDATION
Council adopt Resolution No. 2024-35 authorizing the Public Works Director to submit a claim to the Tulare County Association of Governments (TCAG) to exchange the City's Fiscal Year 2023-2024 Regional Surface Transportation Program (RSTP) funds for State Highway Account Funds in the estimated amount of $158,306.
a

7.6. SUBJECT
Approval of City Council Meeting Minutes (MA)
a

RECOMMENDATION
Council to review and approve the City Council meeting of May 14, 2024 as presented.
a

7.7. SUBJECT
Resolution Nos. 2024-37, 2024-38, 2024-39, 2024-40, 2024-41, 2024-42, 2024-43, 2024-44 declaring pursuant to California government code § 54220 et seq. that certain real property parcels located in Dinuba California are designated as surplus land and not necessary for the city’s use at this time, finding that such declaration is exempt from environmental review under the California Environmental Quality Act, and taking related actions (KS)
a

RECOMMENDATION
City Council adopt Eight (8) Resolutions, 2024-37, 2024-38, 2024-39, 2024-40, 2024-41, 2024-42, 2024-43, and 2024-44 declaring pursuant to California Government Code § 54220 et seq. that certain real property parcels described below located in Dinuba California are designated as surplus land and not necessary for the City’s use at this time, finding that such declaration is exempt from environmental review under the California Environmental Quality Act, and taking related actions.
a

7.8. SUBJECT
Resolution No. 2024-36 Approving the Annual Amendment to the Investment Policy (KS)
a

RECOMMENDATION
Council approve amendment to update the City’s Investment Policy and to reflect updates based on the recommendations of California Debt and Investment Advisory Committee (CDIAC).
a

7.9. SUBJECT
Ordinance No. 2024-03 Second Reading and Adoption to prezone

18.6±acres for the Empire Estates annexation/subdivision (KSch) a

RECOMMENDATION
Council to conduct the second reading, waive reading in full, and adopt Ordinance No. 2024-03 pre-zoning an 18.6± acre parcel on the north side of Sierra Way between Englehart Avenue and Road 70 to the "R-1-6" single family residential zone district.
a

7.10. SUBJECT
Successor Agency of the former Dinuba Redevelopment Agency Resolution Nos. 2024-3, 2024-4, and 2024-5 declaring pursuant to California government code § 54220 et seq. that certain real property parcels located in Dinuba California are designated as surplus land and not necessary for the Successor Agency’s use at this time, finding that such declaration is exempt from environmental review under the California Environmental Quality Act, and taking related actions (KS) a

RECOMMENDATION
Successor Agency of the Redevelopment Agency of the City of Dinuba adopt three Resolutions, Nos. 2024-3, 2024-4, and 2024-5 declaring pursuant to California Government Code § 54220 et seq. that certain real property parcels described below located in Dinuba California are designated as surplus land and not necessary for the Successor Agency’s use at this time, finding that such declaration is exempt from environmental review under the California Environmental Quality Act, and taking related actions.
a

8. WARRANT REGISTER

8.1. SUBJECT
Warrant Register May 17 & 24, 2024 (KS)
a

RECOMMENDATION
Council to review and approve the Warrant Register as presented. a

9. DEPARTMENT REPORTS

9.1. SUBJECT
Resolution No. 2024-45 Authorization to Execute a Memorandum of Understanding Between the City of Dinuba and Alta Healthcare District (GC)
a

RECOMMENDATION
Council adopt Resolution No. 2024-45 approving a Memorandum of Understanding (MOU) between the City of Dinuba and Alta Healthcare District and authorize the City Manager to execute the document. a

9.2. SUBJECT
Award Professional Services Agreement to 4 Creeks, Inc. for the Dinuba Entertainment Plaza Renovation & Beautification Project (GA) a

RECOMMENDATION
Council award Professional Services Agreement with 4 Creeks, Inc. in the amount $528,000 for design and construction management services for the Dinuba Entertainment Plaza Renovation & Beautification Project and authorize the City Manager or designee to execute the agreement.
a

10. MAYOR/COUNCIL REPORTS

11. CITY MANAGER COMMUNICATIONS

12. CITY STAFF COMMUNICATIONS

13. CLOSED SESSION

13.1. Conference with Labor Negotiators (MA)
Pursuant to GC Subdivision 54957.6; Agency designated representative: Maria Alaniz; Karina Solis; Luis Patlan; Daniel James
Employee Organizations: City Employees' Association; Police Officers' Association; Firefighters' Association; and Unrepresented Employees

13.2. Conference with Legal Counsel - Anticipated Litigation (LP) Discuss threat of litigation, pursuant to subdivision (b) of Government Code Section 54956.9; Two (2) cases.

14. ADJOURNMENT
This agenda was posted at least 72 hours prior to the regular meeting per GC Section 54954.2(a). A Citizens' Packet regarding this meeting is available at the City Clerk's Office located at City Hall, 405 East El Monte Way, Dinuba CA 93618.

In compliance with the Americans with Disabilities Act, if special assistance is needed to participate in the meeting, please contact the City Clerk's Office at 559-591-5900. Please provide at least 48 hours notification prior to the meeting to allow staff to make reasonable arrangements. (28 CFR 35.102-35.104 ADA Title II)
559.591.5900 / FAX 559.591.5902 . e-mail address: [email protected]. www.dinuba.org City Council Staff Report
Department: PUBLIC WORKS May 28, 2024
To: Mayor and City Council
From: George Avila, Public Works Director
Subject:

Presentation of draft Request for Proposal (RFP) for Disposal Services (GA)

RECOMMENDATION
Council to review and provide input on draft Request for Proposal (RFP) for Solid Waste Services.

EXECUTIVE SUMMARY
Staff and outside consultant, City Green Consulting have prepared a draft Request for Proposal for solid waste services. The consultant will present the draft RFP and solicit feedback from the City Council before formally releasing the RFP.

OUTSTANDING ISSUES

DISCUSSION

FISCAL IMPACT

PUBLIC HEARING
City Council Staff Report
Department: FINANCE SERVICES May 28, 2024
To: Mayor and City Council
From: Karina Solis, Administrative Services Director
Subject:

Presentation of Preliminary Enterprise Funds and Capital Projects Budget for FY 2024/25 (KS)

RECOMMENDATION
Council to review the preliminary Fiscal Year 2024/25 budget for Enterprise Funds and Capital Improvement Projects.

EXECUTIVE SUMMARY
The preliminary General Fund budget for FY 2024-25 was presented to the City Council at a workshop on April 23, 2024 and the Special Revenue, Internal Service and Debt Service Funds were presented during the May 14, 2024 City Council workshop. Tonight's workshop will cover the preliminary budget for Enterprise Funds and Capital Improvement Funds. The final budget will be presented to the City Council for adoption on June 11, 2024.

OUTSTANDING ISSUES
None.

DISCUSSION
The preliminary fiscal year 2024/25 budget has been prepared for the City Council's review and direction. A copy of the preliminary budget is enclosed as Attachment 'A'.

This budget includes the projected year-end revenues and expenditures for fiscal year 2023/24 and the proposed budget for 2024/25.

The budget must be adopted on or before the last working day of the last month of the current fiscal year. Prior to adoption, staff prepares budget presentations to share the proposed budget for review and discussion with City Council.

The final budget will be presented for consideration and adoption by the City Council on June 11, 2024.

FISCAL IMPACT
None.

PUBLIC HEARING
None.

ATTACHMENTS:

Description
A. 2024/25 Preliminary Budget Document
FOR THE FISCAL YEAR JULY 1, 2024 TO JUNE 30, 2025
People.

Places.

Progress.

PRELIMINARY
BUDGET
2024-2025
Table of Contents
Overview
General Fund ............................................................................................................................... 1 Enterprise Funds .......................................................................................................................... 6 Internal Service Funds ............................................................................................................... 11 Special Revenue Funds .............................................................................................................. 12 Capital Improvement Program .................................................................................................. 13 Debt Service .............................................................................................................................. 15 Budget Detail Sheets
General Fund ............................................................................................................................. 17 Enterprise Funds ........................................................................................................................ 35 Special Revenue Funds .............................................................................................................. 53 Internal Service Funds ............................................................................................................... 79 Capital Projects Funds ............................................................................................................... 85 Debt Service Funds .................................................................................................................... 92

GENERAL FUND OVERVIEW
The general fund consists of revenues primarily from sales and property taxes that are used to fund core services, such as police, fire, parks and recreation, and community development.

Expenditures are typically easier to project in any given year; however, revenues are more of a challenge because they fluctuate based on the state of the economy and the success of local businesses. The City of Dinuba is unique in that, historically, two-thirds of its sales tax revenue is generated by online sales; however, with the recent determination of shift of a portion of these online sales tax revenuesfrom the California Department of Tax and Fee Administration (CDTFA), the online sales tax has been reduced significantly.

In preparation of the budget, projections of revenues and expenditures are determined by using historical trends, current data, input from departments, and anticipated growth and development. Despite the online sales tax reduction in response to the CDTFA determination, staff has managed to prepare a balanced budget.

Table 1-A below provides a summary of operating revenues over operating expenditures in the General Fund over the past few years. As reflected in the summary, actual revenues over expenditures have exceeded projections in fiscal years 2021/22 and 2022/23 by $5.8 and $1.6 million, respectively. The projected year-end for FY 2023/24 estimates revenues over expenditures of $1.1 million. The proposed budget for FY 2024/25 is projecting revenues over expenditures of $274 thousand.

Table 1-A
It is important to note the differences in revenues over expenditures over several years. These differences are explained as follows:

FY 2021/22 Actual
The fiscal year 2021/22 actual reflects revenues over expenditures of $5.8 million. This is largely attributed to an increase in sales tax revenues during the Covid-19 pandemic and that the CDTFA had not yet made a determination on the sales tax revenue that was being audited.

FY 2022/23 Actual
Decreases in operating revenues reflected the CDTFA sales tax determination. The amount in question by the CDTFA was transferred into a liability account to prepare for the final determination after the City appealed the initial determination. Expenses remained flat. 2021-22 Actual 2022-23 Actual
2023-24
Adopted
2023-24
Projected Year
End
2024-25
Proposed
Total General Fund Revenues 24,074,052 19,973,664 21,881,290 19,191,352 18,431,739 Less Total General Fund Expenditures (18,307,016) (18,380,658) (17,414,403) (18,111,024) (18,158,105) Operating Revenues/Expenses 5,767,037 1,593,006 4,466,887 1,080,328 273,634 1 FY 2023/24 Projected Year-end
The current 2023/24 fiscal year budget was adopted before the determination from the CDTFA was received, therefore, the adopted sales tax budget was reduced for projected year-end. The total projected year-end operating revenues exceed the total operating expenditures by $1 million. This surplus is attributed to an increase in investment earnings and the vacancies that were held vacant throughout the year.

FY 2024/25 Proposed
The reduction of sales tax revenue and the possible shifts in the economy have been carefully analyzed when preparing the 2024/25 budget. Staff is anticipating a leveling off of online sales tax revenues mostly through the projected year-end 2023/24 fiscal year, with a slight increase to allow for growth through proposed FY 2023/24 in anticipation of the added sales tax revenues that will be coming in from new businesses in the City. Decreases in revenue from service and fees are contributing to an overall reduction of general fund revenues of about $760,000 when comparing the 2023/24 projected year-end revenues and proposed 2024/25.

Increases in the proposed expenditures for the 2024/25 general fund budget include the conversion of two part-time positions, a Grounds Maintenance Worker and the Events Coordinator, to full-time in the Parks Department. In addition, a part-time Fire Inspector is also included in the proposed budget.
2 GENERAL FUND SUMMARY OF REVENUES AND EXPENDITURES
The proposed budget for Fiscal Year 2024/25 projects operating revenue of approximately $18.4 million and operating expenditures of $18.2 million.

GENERAL FUND REVENUES
Table 1 reflects a summary of the General Fund Revenues. The projected revenue for fiscal yearending June 30, 2024 is estimated at approximately $19.2 million. For the upcoming fiscal year, revenues are anticipated to be at $18.4 million. The decrease between the projected year-end in comparison to 2024/25 is due to decreases in anticipated investment earnings and service and fees, which are reflecting a decrease in development.

Table 1
2021-22 Actual 2022-23 Actual 2023-24
Adopted
2023-24
Projected Year
End
2024-25
Proposed
Property Tax 1,742,568 1,922,936 1,939,400 1,946,000 1,947,400 Other Taxes 2,332,959 2,510,424 2,525,000 2,651,112 2,725,000 Utility Users Tax 1,804,454 2,277,276 1,950,000 2,140,000 2,200,000 Sales Tax 13,842,036 7,358,939 11,635,000 6,845,000 6,925,000 Transient Occupancy Tax 372,343 363,795 290,000 350,000 370,000 Licenses & Fees 580,493 605,355 555,500 695,500 595,500 Franchise Tax 303,727 340,382 333,000 337,202 345,000
Service & Fees 945,225 1,496,988 1,065,467 1,679,096 1,242,458 Fines 96,055 65,727 77,600 76,850 78,100
Use of Money & Property (547,085) 1,331,685 220,000 1,092,325 721,600 Intergovernmental 172,784 250,029 11,000 18,776 22,000
Transfers In 143,928 60,000 63,787 60,243 60,390
Overhead/Misc Revenues 2,284,564 1,390,129 1,215,536 1,299,248 1,199,291 Total General Fund Revenues 24,074,052 19,973,664 21,881,290 19,191,352 18,431,739 3 GENERAL FUND EXPENSES
Table 2 reflects a summary of the general fund expenses. Staff is proposing expenses of $18.2 million for the upcoming fiscal year.

Across the general fund, expenses were relatively stable for 2021/22 actual and 2022/23 actuals.

The 2023/24 budget was adopted with a reduction in expenses, primarily attributable to not backfilling vacancies. A slight increase in the 2024/25 expenses of approximately $50k is due to several factors including the adjustment of two part-time positions to full-time in the Parks Department and the addition of a part-time Fire Inspector in the Fire Department.

Table 2
2021-22 Actual 2022-23 Actual
2023-24
Adopted
2023-24
Projected Year
End
2024-25
Proposed
Administration 691,944 893,862 623,978 725,065 637,488
General Services 2,406,833 2,247,369 2,093,185 2,025,488 2,091,804 Administrative Services 945,055 992,379 1,085,700 1,098,942 1,134,348 Parks & Community Services 2,345,371 2,678,133 2,723,888 2,978,335 2,999,915 Planning And Development 1,662,578 1,954,401 1,705,487 1,815,078 1,777,756 Police 7,428,306 6,806,320 6,904,077 7,028,754 7,229,576 Fire 2,826,929 2,808,195 2,278,088 2,439,362 2,287,218
Total General Fund Expenses 18,307,016 18,380,658 17,414,403 18,111,024 18,158,105 4 GENERAL FUND EXPENDITURES
As reflected in Table 2, the General Fund Operating Expenditures for Proposed Fiscal Year 2024/25 excluding one-time expenses and Capital Improvements total $18.2 million. The expenditures are spread over several departments, which provide core services to the community.

Chart 1 displays the percentage breakdown of expenditure by department for Fiscal Year 2024/25. As is common amongst cities, the City’s greatest investment of General Fund resources is in public safety representing 53% of total expenditures. The City’s commitment to parks, community services, youth recreation and seniors is also a high priority for the City Council.

Investments in public safety and parks and community services are keys to the City’s high quality of life.

Chart 1
City Manager
3% Human Resources
2%
General Services
11%
Administrative Services
5%
Parks & Community
Services
16%
Planning And
Development
10%
Police
40%
Fire
13%
General Fund Expenditures by Department
5 ENTERPRISE FUNDS
The enterprise funds include the Water, Sewer, Disposal, Golf, Transit and Ambulance Funds. In contrast to the General Fund, each enterprise fund operates similar to a business and funds are accounted for separately. User charges must be established and maintained at proper levels to assure adequate revenues in order to pay for operations, maintain adequate reserves and fund maintenance repair and replacement of critical equipment, facilities and infrastructure.

In the current 2023/24 fiscal year, the City Council approved increases to the water and sewer rates which were implemented in October 2023. Prior to the increases, both water and sewer were drawing on reserves to continue operations. With the increase of the rates, fund balance transfers will not be necessary to cover operations.

Water
The City is anticipating operating expenses to come in over revenues in the amount of $96,000 in 2023/24 projected year-end. One-time expenses totaling $135,000 are attributed to a contribution to the Well #21 project.

In the proposed 2024/25 budget, the operating revenues will exceed operating expenses by $27,000 (as shown in chart W1 below). One-time capital expenses in the water fund include $400,000 for the Whitney Water Main Improvement project and $250,000 for the Steel Pipe Replacement Program.

Chart W1
3,605,632
3,310,379
3,396,744
3,796,303
3,915,132
3,524,838
2,993,298
3,503,006
3,700,066
3,887,646
$2,500,000
$2,700,000
$2,900,000
$3,100,000
$3,300,000
$3,500,000
$3,700,000
$3,900,000
$4,100,000
2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24
Projected Year
End
2024-25
Proposed
Water Revenues and Expenses

REVENUES EXPENSES
6 Sewer
The Utility Rate increases that were implemented in October 2023, have given the sewer fund the ability to cover existing obligations. For the projected year-end, this fund is anticipated to have $145,000 operating revenues over expenses and for the proposed 2024/25 fiscal year, it is projecting $86,000 of revenues in excess of expenses. These amounts will be set aside in fund balance to allow for future planned and unexpected expenses.

One-time expenses for equipment include a tractor for $82,000 in the projected year-end, and $30,000 in the proposed 2024/25 fiscal year, for a tractor disc. Both of these pieces of equipment will be paid out of fund balance.

Chart S1
3,853,967 3,988,830
3,902,748
4,636,726 4,712,549
3,124,478
3,475,907
4,265,933
4,491,937 4,626,976
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End
2024-25 Proposed
Sewer Revenues and Expenses

REVENUES EXPENSES
7 Disposal
The disposal fund is anticipated to have operating expenses exceeding operating revenues in fiscal year 2023/24 in the amount of $195,000 as indicated in chart D1. One-time expenses of $75,000 are designated for alley repairs. These one-time expenses will be offset by reserves in the disposal fund.

In the proposed fiscal year 2024/25, operating expenditures are exceeding operating revenues by $215,000. The shortfall will be covered by fund balance in the disposal fund. Alley repairs of $75,000 are to be paid out of reserves for the 2024/25 fiscal year. The shortfall in disposal fund will be covered by reserves until the Request for Proposal (RFP) process is concluded and a new contract is implemented in fiscal year 2025/26.

Chart D1
3,411,654 3,496,179 3,491,740
3,579,500 3,557,712
2,942,414
3,117,032
3,241,704
3,774,203 3,772,838
$2,000,000
$2,200,000
$2,400,000
$2,600,000
$2,800,000
$3,000,000
$3,200,000
$3,400,000
$3,600,000
$3,800,000
$4,000,000
2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End
2024-25 Proposed
Disposal Revenues and Expenses

REVENUES EXPENSES
8 Ridge Creek Golf Course
The golf course, restaurant, and event center continue to show growth in revenues. Rounds played remain strong following the growing interest in golf since the pandemic. Several improvements have been made to the restaurant including a remodel of the restaurant and an improvement on the menu items, which have been positively received.

For the 2023/24 projected year-end, it is expected that operating expenses will exceed operating revenues by approximately $171,000 due to the closing of the restaurant during the remodel, however, it is expected that for the proposed 2024/25 fiscal year, that revenues will exceed expenses by $620,000.

Chart G1
3,165,415
3,881,583 3,722,671
3,497,376
4,172,120
2,700,940
3,828,269 3,705,455
3,668,659
3,552,225
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24
Projected Year
End
2024-25
Proposed
Golf Revenues and Expenses

REVENUES EXPENSES
9 Ambulance
Operating revenues are expected to exceed operating expenses by approximately $1.6 million in the projected year-end 2023/24 and by $633 thousand in the proposed 2024/25 fiscal year. This is approximately a difference of $932,000 as indicated on the chart A1. This significant increase of revenues exceeding expenditures in the projected year-end is due to two factors: higher revenues are expected and on the expense side, several vacancies have attributed to savings in employee services. The revenues that is higher in projected year-end is for the GEMT Management Care Supplement. This program was reconciled in the current fiscal year, which included corrections to prior years revenues. The proposed amount of $130,000 for the GEMT program is more in line with the amounts that are expected in the future.

One-time expenses in the 2023/24 projected year-end include the Fire Training Facility that the City is constructing in partnership with the Valley Regional Occupational Program (VROP). This project begun in 2022/23 and should be complete at the end of the 2023/24 fiscal year. The funding source for this project is fund balance in the Fire Impact fees and the Ambulance fund.

Also in the projected year-end 2023/24, improvements to the fire facility in the amount of $500,000 are also expected to be paid out of fund balance.

Chart A1
2,951,993
3,959,244
5,226,700
5,759,830 5,600,733
1,065,825
2,518,069
4,357,761 4,195,330
4,968,237
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24
Projected Year
End
2024-25
Proposed
Ambulance Revenues and Expenses

REVENUES EXPENSES
10 INTERNAL SERVICE FUNDS
The City of Dinuba operates five Internal Service Functions: Risk Insurance, Property and Facility Maintenance, Fleet Maintenance, Computer Equipment Replacement and Health Insurance.

Revenues for the Internal Service Funds are derived from charges to the internal departments on a pro rata share.

Risk Insurance
The Risk Insurance fund includes property and liability insurances. As a largely self-insured agency, the City of Dinuba mitigates exposure by participating in a Joint Powers Authority (JPA) for property and liability insurances including Worker’s Compensation. The Central San Joaquin Valley Risk Management Authority JPA is composed of 54 Central Valley cities that collectively pool services and resources to reduce costs. Members of the JPA are expected to be active participants and therefore have a large level of influence on the decisions made by the board.

Over the past few years, the Risk fund has been building up a fund balance. For proposed fiscal year 2024/25, staff is proposing to utilize $108k of that fund balance.

Computer Replacement
The City’s Computer Replacement program was created to ensure replacement of aging computers and software. The replacement program focuses on replacing the oldest computers first, eventually leading to a rotation where all computers are replaced every five to seven years.

For both the 2023/24 projected year-end and the proposed 2024/25 fiscal year, the fund is anticipated to have revenues that cover all anticipated expenses for the year.

Fleet Maintenance
The City has a vehicle fund to deliver operational and maintenance services for the City’s fleet of vehicles. A full-time Mechanic and a full-time Mechanic Helper are responsible for the City’s fleet.

After purchasing new fleet and restructuring the fund, significant decreases to expenses were made. For the projected year-end 2023/24 the revenues and fund balance transfer of $27k will ensure the expenses are covered and for the proposed 2024/25 budget, expenses are expected to match revenues.

Property and Facilities Maintenance
This fund provides for the general maintenance and custodial work associated with the City’s facilities. The expenses that are incurred in this fund are reimbursed by the benefitting funds. For the projected year-end 2023/24 and for the proposed 2024/25 budget, the revenues are expected to match expenses.
11 Health Care Costs
The City’s self-insured health care plan expenses have remained steady in the past few years; however, the current fiscal year has had medical claims that have exceed the originally adopted budget. Staff has prudently build up a fund balance for the past few years to help with the fluctuations that are inherent in being self-funded. In the 2023/24 projected year-end, staff is anticipating to apply revenue and $353k from fund balance to cover expenses. In fiscal year 2024/25 revenues and an additional $133k in fund balance will be applied to cover the budgeted expenses.

In fiscal year 2024/25, staff will be monitoring this fund closely to determine whether the increases are an anomaly or if further measures in addressing these increases are necessary.

Chart H1

AMERICAN RESCUE PLAN ACT (ARPA)
The city was awarded $5,851,592 in American Rescue Plan Act (ARPA) funds to mitigate the impacts of the Covid-19 pandemic. As part of the 2022/23 budget adoption, city council adopted the spending plan for these funds. As the projects have been completed and others have progressed, changes have been identified and adjusted as needed. The chart on the previous page outlines the adoption of the spending plan for 2023/24 and the proposed changes for the 2024/25 fiscal year.
12 ARPA SPENDING PLAN
13 CAPITAL IMPROVEMENT PROGRAM (CIP)
Capital improvement projects reflect one-time investments in critical infrastructure and facilities. These projects are funded by several sources: grants, enterprise funds, and special revenues. Capital projects are often completed over multiple years depending on the scope of work. The projects listed in the table below are the proposed new projects for the 2024/25 fiscal year. The total Capital Expenditures for these projects is $7,557,000 across different funding sources.

DEBT SERVICE
The city tracks all debt incurred in the debt service fund. The debt includes bonds and leases to fund infrastructure projects and major public facilities. These debts are paid from various funds that benefited from the project. It is important to note that of the total debt owed, 57% or $38 million is held by the Successor Agency of the former Dinuba Redevelopment Agency. The annual debt payments of $3.3 million for this debt is paid for by the state through the countywide Oversight Board and not from City funds.

TRANSPORTATION FUNDING SOURCE ESTIMATED COST
City-wide Corridor Street Improvements Measure R $ 3,500,000 Total Transportation $ 3,500,000

PARKS FUNDING SOURCE ESTIMATED COST
Roseanne Vuich Pavilion CDBG $ 750,000
Entertainment Plaza Renovation & Beautification Project State Grant $ 2,945,000 Total Parks $ 3,695,000

WATER FUNDING SOURCE ESTIMATED COST
Steel Pipe Replacement Program (Annual) Water Fund $ 250,000 Total Water $ 250,000

VEHICLE/EQUIPMENT FUNDING SOURCE ESTIMATED COST
Command Vehicle for Battalion Chief Fire Suppression Reimbursement Fund $ 112,000 Total Vehicle/Equipment $ 112,000
Total Capital Expenditures $ 7,557,000
14 Summary of Debt Service by fund
Debt Service Payoff
The chart below represents the city debt by short-term, medium-term, and long-term. The next three years reflects $201,375 that will be retired, followed by $10.2 million in 4-10 years, and the majority of the debt, $18.3 million will be paid off in 10-20 years. The total debt balance of $28.8 million will be completely retired in 2040.

The City will continue to evaluate opportunities to refinance existing debt in the coming year as allowed by bond covenants and favorable interest rates.

Detailed Debt Service Schedule
Annual Debt Payment Balance on Debt
General Debt Service $125,717 $686,372
Water Debt Service $501,661 $2,283,434
Sewer Debt Service $830,123 $6,864,000
Financing Authority Debt Service $1,839,452 $18,288,636 Successor Agency Debt $3,251,175 $37,810,000
Other Debt $347,097.76 $694,450
Total $6,895,226 $66,626,893
15 NAME DESCRIPTION DATE OF LOAN FY WILL BE PAID
OFF

BALANCE AS OF
JUNE 30 , 2024
Loan-BBVA Compass PNC Bank 2015 BBVA-Golf event center & pay off Tulare county RDA 1/15/2016 2030-31 $686,372 $686,372
Loan-Dept of Health Services Safety Clean Water 2005 3/14/2005 2027-28 $2,283,434 $2,283,434
Bond-US BANK 2012 Waste water(2008 WW & 1998 #1) 11/7/2012 2038-39 $4,940,000 Bond-US BANK 2019 Wastewater BondsWWTP (2007 WWTP Bonds) 2/1/2020 2038-39 $1,924,000 $6,864,000
Bond-US BANK
2012 Public works-Refinanced-2002(PW Facility, WWTP Facility & Voc Tech Facility) & 2010(WasteWater Impr) 11/7/2012 2038-39 $6,480,000
Bond-US BANK
2016 Measure R-Refinanced 2007(RDA Project & Road Impr) Measure Bond to Pay Bob Barker & Ave 416 10/1/2016 2038-2039 $4,950,000
Lease-Western Alliance Bank 2013 Solar-Solar Project 2/18/2014 2033-34 $6,858,636 $18,288,636
Bond-US BANK
2012 Successor-Refinanced 1998 & 2008 Wastewater Bonds-Wastewater Facility Impr Construction 12/6/2012 2039-40 $1,185,000
Bond-US BANK 2014 Successor-Refinanced2001(Water Sys & Wastewater Sys Impr) & 4/30/2014 2033-34 $10,230,000 Bond-US BANK
2015 Successor-Refinanced 2005(RDA Projects (replaced 1997B & 1997C bonds) & 2006(RCR Projects) bonds 3/1/2016 2036-37 $10,220,000
Bond-US BANK 2017 Successor-Refinanced 2006(RCR Projects), 2011A*, and 2011B* bonds 2/1/2017 2037-2038 $16,175,000 $37,810,000
Enterprise Lease POLICE Vehicles 12/1/2019 2024-2025 $18,079 Enterprise Lease POLICE Vehicles 6/1/2023 2027-2028 $248,282 Enterprise Lease POLICE Vehicles 7/1/2023 2028-2029 $119,238 Dell Financial Services DELL 11/1/2019 2024-2025 $9,470 RJMS Corp/Toyota Financing Madvac Compact Vacuum 4/8/2020 2024-2025 $12,573 Lease2 Inc PipeHunter VacHunter Excavator 12/1/2019 2025-2026 $53,679 KS State Bank Hotbox 10/1/2021 2025-2026 $20,025
Santander bank Police Vehicles - 3 chargers KS bank 10/18/2021 2025-2026 $87,548 Tasers - Axon 8/15/2023 2027-2028 $125,554
$694,450
Total all Long-Term Debt $66,626,893
16 GENERAL (FUND 101)
The General Fund covers general operations of the budget. General Fund revenues are not restricted and therefore can be used as directed by the City Council. The General Fund includes the following departments and divisions:
• General Fund Revenues ................................................................................................................. 18 • Legislative Services ........................................................................................................................ 20 o City Council ....................................................................................................................... 20 o City Attorney..................................................................................................................... 20 o City Manager..................................................................................................................... 20 • General Services............................................................................................................................. 21 • Finance Services ............................................................................................................................. 22 • Human Resources.......................................................................................................................... 22 • Parks & Community Services......................................................................................................... 23 • Police Services ................................................................................................................................ 27 • Fire Services ................................................................................................................................... 30 • Community Development Support................................................................................................ 31 o Engineering Services ......................................................................................................... 31 o Planning Services .............................................................................................................. 32 o Code Enforcement Services .............................................................................................. 32 o Building Services ............................................................................................................... 33 o Housing Services ............................................................................................................... 33 17 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
400.1000 PROP TAXES Secured - Current Year 845,748 907,516 910,000 915,000 915,000 400.1010 PROP TAXES Secured - Prior Year 11,694 14,541 13,000 13,000 13,000 400.1020 PROP TAXES Unsecured - Current Year 55,908 62,659 65,000 70,000 70,000 400.1030 PROP TAXES Unsecured - Prior Year 638 512 400 400 400 400.1040 PROP TAXES Supplemental - Current Year 35,083 44,623 35,000 35,000 35,000 400.1050 PROP TAXES Supplemental - Prior Year 9,432 9,331 8,000 8,000 9,000 400.1060 PROP TAXES Interest & Penalties 4,580 5,338 4,000 5,600 6,000 400.1070 PROP TAXES Passthrough - Redevelopment 689,695 831,158 835,000 835,000 835,000 400.1080 PROP TAXES Property Tax Relief 5,919 5,755 5,500 5,500 5,500 400.1090 PROP TAXES In Lieu of Taxes - Housing Auth 8,656 8,926 8,500 8,500 8,500 401.1000 OTHER TAXES Motor Vehicle In-Lieu of (VLF) 2,302,325 2,484,668 2,500,000 2,626,112 2,700,000 401.1010 OTHER TAXES Off-Highway Motor Vehicle 30,634 25,756 25,000 25,000 25,000 402.1000 UTILITY USER TAX Gas 338,067 577,633 460,000 400,000 400,000 402.1010 UTILITY USER TAX Electric 1,265,776 1,505,948 1,300,000 1,550,000 1,600,000 402.1020 UTILITY USER TAX Telephone 200,612 193,695 190,000 190,000 200,000 403.1010 SALES TAX Sales & Use Tax 13,656,857 7,213,903 11,500,000 6,700,000 6,780,000 403.1020 SALES TAX Sales Tax - 1/2 Cent 185,179 145,037 135,000 145,000 145,000 404.1000 REAL PROPERTY TRANSFER TAX Real Property Transfer Tax 75,215 32,578 55,000 50,000 50,000 405.1000 TRANSIENT OCCUPANCY TAX Transient Occupancy Tax 372,343 363,795 290,000 350,000 370,000 406.1000 BUS LIC TAX Business License 243,444 276,028 275,000 335,000 290,000 406.1020 BUS LIC TAX SB1186 Fee 4,561 4,832 5,000 5,000 5,000 407.1000 FRANCHISE TAX Electric 136,573 165,040 165,000 165,000 175,000 407.1010 FRANCHISE TAX Cable TV 103,739 96,614 90,000 87,202 85,000 407.1020 FRANCHISE TAX Gas 63,415 78,728 78,000 85,000 85,000 20,646,094 15,054,612 18,952,400 14,609,314 14,807,400
410.1000 PERMITS Building 331,922 323,900 275,000 375,000 330,000 410.1010 PERMITS Garage & Yard Sales 565 595 500 500 500 332,487 324,495 275,500 375,500 330,500
411.1000 FINES Parking 9,363 5,326 3,500 3,500 4,000
411.1010 FINES Child Passenger Seat 282 150 150 150 150 411.1050 FINES Traffic School - 0 - - -
411.1060 FINES Proof of Corrections 1,745 1,111 1,750 1,000 1,750 411.1070 FINES Courts - General Based 77,830 53,404 65,000 65,000 65,000 411.1090 FINES Red Light Violations 2,897 3,611 2,500 2,500 2,500 411.1100 FINES Litter - - 75 75 75
411.1150 FINES Other Fines 1,123 4 25 25 25
411.1160 FINES Crime Prevention Program 93 47 100 100 100 411.1170 FINES DUI Lab Fines 2,722 2,075 4,500 4,500 4,500 96,055 65,727 77,600 76,850 78,100
412.1000 USE OF MONEY & PROP Investment Earnings 78,405 731,426 200,000 1,000,000 700,000 412.1050 USE OF MONEY & PROP Unrealized Gain/Loss (649,505) 575,620 - 70,725 - 412.1100 USE OF MONEY & PROP Property Lease/Rental 20,305 21,600 20,000 21,600 21,600 412.2000 USE OF MONEY & PROP Lease Interest Income 3,711 3,040 - - - (547,085) 1,331,685 220,000 1,092,325 721,600
413.1000 INTERGOVT Mandated Cost Reimbursement 11,341 47,237 11,000 11,000 11,000 413.1040 INTERGOVT Tulare County Receipts 12,317 11,095 - 2,888 11,000 413.1190 INTERGOVT Other Grant 2,430 33,387 - - -
413.1530 INTERGOVT SB2 33,336 121,799 - 4,831 -
413.1540 INTERGOVT LEAP 113,361 36,512 - 57 -
172,784 250,029 11,000 18,776 22,000
409.1010 SRVC & FEE Returned Check Charges 100 500 280 500 500 409.1020 SRVC & FEE Admin Citation 3,700 55,000 2,000 4,000 4,000 409.1030 SRVC & FEE Document Copy Charges 5,664 7,753 6,000 6,000 6,000 409.2010 SRVC & FEE Youth Sports Fees 63,899 65,791 60,000 62,000 65,000 409.2020 SRVC & FEE Adult Sports Fees - 2,700 - 3,600 3,600 409.2030 SRVC & FEE Aquatics Lesson Fees 15,859 14,829 14,500 14,500 15,000 409.2040 SRVC & FEE Aquatics Open Swim Fees 2,560 7,031 3,600 7,000 7,200 409.2050 SRVC & FEE Youth-Summer Fun in Park 4,171 2,669 4,500 2,250 2,000 409.2060 SRVC & FEE Special Events Fee 3,363 7,335 3,500 3,500 4,800 409.2070 SRVC & FEE Athletic Light 932 3,615 4,400 6,800 6,800 409.2080 SRVC & FEE Major Event PARKS 1,760 3,580 3,580 4,000 4,500 Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Service Charges - Services Charges
Lic & Permits - Licenses & Permits
Account Classification Total: Lic & Permits - Licenses & Permits Fines & Forfeit - Fines & Forfeitures
Account Classification Total: Fines & Forfeit - Fines & Forfeitures Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Fund: 101 - General Fund

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
18 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
409.2090 SRVC & FEE Seniors Lunch 18,077 18,453 19,005 17,086 18,330 409.2100 SRVC & FEE Athletic Sponsors 22,758 18,250 20,000 21,000 20,000 409.2110 SRVC & FEE After School Care 70,156 74,041 76,300 73,300 73,300 409.2120 SRVC & FEE Private Building Rental 49,597 48,659 45,000 46,000 46,000 409.2130 SRVC & FEE Public Building Rental 3,341 6,764 6,800 5,600 6,000 409.2135 SRVC & FEE Senior Miscellaneous Revenue 598 1,812 1,000 1,550 1,550 409.2140 SRVC & FEE Park Rental (BBQ/Shelter) 6,064 5,147 6,000 5,300 6,000 409.2150 SRVC & FEE Sportplex fees 49,207 62,891 56,300 60,000 60,000 409.2160 SRVC & FEE Vending Machine 513 670 500 550 550 409.3010 SRVC & FEE Police Emergency Response 23,543 12,684 15,000 18,500 15,000 409.3020 SRVC & FEE School Resource Officer 176,830 179,502 149,663 149,662 166,744 409.3030 SRVC & FEE ABC Application Review 99 132 200 200 200 409.3040 SRVC & FEE Noise Disturbance Callback 946 276 1,000 1,000 1,000 409.3050 SRVC & FEE False Alarm Response 3,180 4,356 3,500 3,500 3,500 409.3060 SRVC & FEE Records Check Service 437 521 500 600 600 409.3070 SRVC & FEE Fingerprinting Service 5,581 8,378 7,000 8,750 8,000 409.3080 SRVC & FEE Accident Report Copies 9,202 10,380 8,500 8,500 9,000 409.3090 SRVC & FEE Vehicle Equip Correction 6,575 4,968 5,500 5,500 5,500 409.3100 SRVC & FEE Crime Scene Photo Reproduction 509 16 500 500 500 409.3110 SRVC & FEE Stored Vehicle Release 39,998 40,194 40,000 40,000 40,000 409.3115 SRVC & FEE Vehicle Repo Release Form Fee 705 990 750 750 800 409.3120 SRVC & FEE Funeral Escort Services 665 500 600 600 600 409.3130 SRVC & FEE Animal Recovery/Return 3,679 4,848 3,500 6,000 5,000 409.3140 SRVC & FEE Cruelty to Animals 399 - 300 700 700 409.3150 SRVC & FEE Running at Large 3,659 2,104 3,000 4,750 3,500 409.3160 SRVC & FEE License Required 1,620 810 1,500 1,750 1,750 409.3170 SRVC & FEE Nuisance Behavior - - 100 100 100
409.3180 SRVC & FEE Animal Bite Investigation 896 720 750 1,400 1,400 409.3190 SRVC & FEE Animal Disposal 473 781 500 500 500 409.3200 SRVC & FEE Major Event POLICE 23,321 32,576 30,000 45,000 45,000 409.3230 SRVC & FEE Police Patches 360 375 500 500 500
409.3240 SRVC & FEE Dog License Fee 1,902 1,959 1,500 1,500 1,500 409.4010 SRVC & FEE Fire Inspection Fee 5,206 6,393 5,040 6,764 5,040 409.4020 SRVC & FEE Fire Report Copies 82 307 294 722 550 409.4030 SRVC & FEE Hydrant Testing 1,908 998 525 875 525 409.4040 SRVC & FEE Residential Sprinkler Test 10,246 17,574 14,784 20,332 14,784 409.4050 SRVC & FEE Sprinkler Testing/Inspection 2,226 2,562 2,135 6,209 2,135 409.4060 SRVC & FEE Fire Suppression Hood 644 174 696 1,125 696 409.4120 SRVC & FEE Fireworks Citation 12,000 25,500 25,000 33,000 - 409.5200 SRVC & FEE Public Improvement Plan Check - 118,647 100,000 175,000 100,000 409.5220 SRVC & FEE Row Encroachment Permit 204,573 293,115 100,000 525,000 175,000 409.5230 SRVC & FEE Subdivision Map Review 5,118 14,226 5,000 10,000 5,000 409.5240 SRVC & FEE Lot Line Adjustment 780 803 800 2,000 1,226 409.5250 SRVC & FEE Site Plan Review 1,797 - 1,600 1,600 1,600 409.5260 SRVC & FEE Conditional Use Review 3,678 4,561 1,000 10,200 3,902 409.5270 SRVC & FEE Temporary Use Review 756 1,000 500 500 500 409.5280 SRVC & FEE Home Occupation Review 1,206 426 500 500 500 409.5290 SRVC & FEE Categorical Exemption - - - - -
409.5300 SRVC & FEE Final Parcel Map Review - - - - -
409.5310 SRVC & FEE Pub. Improvement Inspection Fee - 198,269 100,000 175,000 150,000 409.5320 SRVC & FEE Sales - Maps, Publication 10 - - - - 409.5350 SRVC & FEE Enviro Impact Review - 768 - - -
409.5360 SRVC & FEE Final Subdivision Map - 7,094 - 1,665 2,574 409.5370 SRVC & FEE Time Extension Notification 679 - - - - 409.5380 SRVC & FEE Light & Landscape District Fee - 12,250 - - - 409.5390 SRVC & FEE Preliminary Plan Review 4,052 5,063 4,000 6,868 4,000 409.5400 SRVC & FEE Rezone Review Fee 5,763 1,536 - 4,336 2,168 409.5430 SRVC & FEE Variance Review 1,472 - - 1,952 -
409.5440 SRVC & FEE Zoning Letter Fee - 214 - 320 160
409.5450 SRVC & FEE County Fees 58 116 - 232 116
409.5460 SRVC & FEE Annexation 9,872 - - 5,578 5,578
409.5480 SRVC & FEE Outsourcing Exp 22,501 52,982 85,000 85,000 85,000 409.5490 SRVC & FEE General Plan Amendment 7,613 2,712 - - - 409.5500 SRVC & FEE Mitigated Neg Declaration 724 - - - 1,277 409.5520 SRVC & FEE Negative Declaration - - - 3,165 3,165 409.5550 SRVC & FEE Tentative Parcel Map Review PC - 2,838 - 3,137 3,137 409.5580 SRVC & FEE Williamson Contract Cancellation 2,500 - - - - 409.5600 SRVC & FEE Address Change Review - 222 - 200 - 409.5610 SRVC & FEE Landscape Plan Check - 239 - - -
19 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
409.5620 SRVC & FEE Landscape Inspection - 208 - - -
409.6010 SRVC & FEE Bldg Safety Inspection Fee 3,973 3,794 3,000 4,873 3,000 409.6020 SRVC & FEE Mobile Home Inspection Fee 2,965 2,965 2,965 2,965 2,965 409.6040 SRVC & FEE SMIP Receipts 4,397 3,519 4,000 4,000 4,000 409.6050 SRVC & FEE SB1473 Bldg Standard Receipt 1,449 1,270 1,000 1,100 1,000 409.6060 SRVC & FEE Housing Safety Inspection 79 84 - - 336 945,225 1,496,988 1,065,467 1,739,016 1,242,458
414.1000 MISC Cash Over/Short (53) 44 - - -
414.1010 MISC Other Miscellaneous Revenue 58,087 7,822 - 7,200 - 414.1014 MISC Rebate Receipts 5,132 4,790 - 3,500 -
414.1016 MISC OFS - Capital Lease Issued 10,921 - - - - 414.1020 MISC Special Projects Revenue 7,295 6,242 - 3,300 - 414.1030 MISC Credit Bureau Receipts 1,975 1,789 - - -
414.1210 MISC Other Reimbursement 984,491 53,888 - 18,272 - 414.1230 MISC Coronavirus Relief Fund 25,527 4,614 - - - 425.1000 DONATION Donation - - - 51,040 -
425.1020 DONATION Fireworks Lottery Booth Deposits - 1,570 - 400 - 425.1030 DONATION Senior Center 30 30 - - -
501.1010 OVERHEAD Gas Tax 103,721 107,259 71,007 71,007 70,497 501.1020 OVERHEAD Transit 25,659 27,455 29,240 29,240 10,297 501.1030 OVERHEAD Water 238,167 254,839 271,403 271,403 252,010 501.1040 OVERHEAD Sewer 240,409 257,238 273,958 273,958 260,531 501.1050 OVERHEAD Disposal 76,170 89,870 81,403 81,403 81,156 501.1060 OVERHEAD Ambulance 347,586 392,901 342,869 342,869 393,855 501.1070 OVERHEAD Transportation 76,283 85,080 75,713 75,713 68,546 501.1080 OVERHEAD CNG 20,512 20,512 16,632 16,632 14,045 501.1090 OVERHEAD Lighting & Landscaping 62,652 74,187 53,311 53,311 48,355 2,284,564 1,390,129 1,215,536 1,299,248 1,199,291
800.105 TRSF IN American Rescue Plan Act 64,483 169,211 247,140 216,924 37,093 800.320 TRSF IN Ambulance 60,000 60,000 60,000 60,000 60,000 800.401 TRSF IN HOME 2,322 - 485 - 390
800.402 TRSF IN CAL-HOME 2,594 - - 243 -
800.403 TRSF IN CDBG 14,529 - 3,302 - -
143,928 229,211 310,927 277,167 97,483
24,074,052 20,142,875 22,128,430 19,488,196 18,498,832
600.1020 EMP SRV Part Time Salaries 18,000 18,300 18,000 18,000 18,000 600.1090 EMP SRV Social Security 996 1,034 1,132 1,132 1,132 600.1100 EMP SRV Medicare 233 242 273 273 273
600.1120 EMP SRV Health/Dental/Vision Insurance 94,117 76,311 60,000 60,000 60,000 113,345 95,887 79,405 79,405 79,405
610.1010 SUPPLIES Office Supplies 120 1,015 500 500 500 630.1010 COMMUNICATION Telephone 421 1,260 6,300 1,750 2,000 630.1040 COMMUNICATION Postage 66 54 50 150 50
640.1010 SERVICES Professional & Technical 886 1,418 1,000 1,500 1,000 650.1010 TRAINING Travel & Conference 11,097 21,536 10,000 17,500 10,000 670.1040 MAINTENANCE Vehicle Maintenance 4,500 4,874 4,500 4,500 4,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,045 2,690 2,500 2,500 2,500 690.1150 SPC DEPT EXP Community Grants/Miscellaneous 4,470 7,820 10,000 10,000 10,000 690.1151 SPC DEPT EXP Community Grants / Car Show 7,395 7,000 10,000 10,000 10,000 690.1180 SPC DEPT EXP Community Promotion / Misc 407 590 500 500 500 31,408 48,257 45,350 48,900 41,050
144,754 144,144 124,755 128,305 120,455
640.1010 SERVICES Professional & Technical 86,089 322,131 - 100,000 20,000 640.1020 SERVICES Contractual 175,319 97,076 200,000 200,000 200,000 650.1010 TRAINING Travel & Conference - 629 - - -
261,408 419,836 200,000 300,000 220,000
261,408 419,836 200,000 300,000 220,000
600.1010 EMP SRV Regular Salaries 116,772 182,309 154,199 154,199 154,202 M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 102 - City Attorney
Division: 103 - City Manager
Employee Service - Employee Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 101 - City Council
Division: 102 - City Attorney
Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 10 - Legislative Services
Division: 101 - City Council
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous 20 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1015 EMP SRV Buy back Salaries 22,352 2,343 5,097 5,097 4,637 600.1080 EMP SRV PERS 18,954 20,524 20,402 20,402 20,494 600.1081 EMP SRV PERS Unfunded Liability 47,630 46,271 40,877 40,877 49,698 600.1100 EMP SRV Medicare 2,811 2,600 2,261 2,261 2,261 600.1110 EMP SRV Disability/Life Insurance 4,991 4,000 3,587 3,587 3,587 600.1120 EMP SRV Health/Dental/Vision Insurance 25,629 22,797 17,000 17,000 17,000 600.1130 EMP SRV Worker's Compensation 1,038 1,038 627 627 495 600.1140 EMP SRV Unemployment Insurance 661 661 378 378 287 600.1190 EMP SRV Stipends 3,418 3,993 3,845 3,845 3,845 244,257 286,538 248,273 248,273 256,506
610.1010 SUPPLIES Office Supplies 2,072 726 700 700 700 630.1010 COMMUNICATION Telephone - 486 - - -
630.1020 COMMUNICATION Cellphone 4,687 1,099 3,700 1,700 3,700 630.1040 COMMUNICATION Postage 18 1 100 100 100
640.1010 SERVICES Professional & Technical 350 - 200 200 200 650.1010 TRAINING Travel & Conference 9,252 9,200 10,000 9,000 7,000 650.1020 TRAINING Training & Vocational 374 - 500 2,000 500 670.1040 MAINTENANCE Vehicle Maintenance 514 - 1,263 - - 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 4,667 1,362 3,200 3,500 3,200 21,934 12,875 19,663 17,200 15,400
605.1010 ALLOC COSTS Liability Insurance 4,298 7,850 6,656 6,656 6,699 605.1020 ALLOC COSTS Property & Fire Insurance 1,370 3,983 3,383 3,383 4,090 605.1030 ALLOC COSTS Auto Insurance 745 817 1,065 1,065 1,065 605.1040 ALLOC COSTS Risk Management 3,308 2,732 2,219 2,219 1,975 605.1130 ALLOC COSTS Retiree Health 9,870 15,087 17,964 17,964 11,298 19,591 30,469 31,287 31,287 25,127
285,782 329,882 299,223 296,760 297,033
691,944 893,862 623,978 725,065 637,488
600.1020 EMP SRV Part Time Salaries - - 9,235 - 9,235
600.1090 EMP SRV Social Security - - 620 - 620
600.1100 EMP SRV Medicare - - 145 - 145
- - 10,000 - 10,000
610.1010 SUPPLIES Office Supplies 1,767 1,702 1,000 3,200 1,500 610.1020 SUPPLIES Operating Supplies - 11,025 500 3,000 1,800 620.1010 UTILITIES Electric 24,424 36,517 37,000 38,000 38,000 620.1020 UTILITIES Gas 2,739 5,134 4,500 4,000 4,000
630.1010 COMMUNICATION Telephone 10,191 10,598 10,650 10,500 10,500 630.1030 COMMUNICATION Internet 68,263 76,374 70,000 65,000 65,000 630.1040 COMMUNICATION Postage 22 - 40 40 -
640.1010 SERVICES Professional & Technical 437,676 333,428 426,580 400,000 447,093 640.1020 SERVICES Contractual 56,507 88,296 113,000 100,000 105,000 640.1080 SERVICES Other Fees 9,765 15,139 10,500 10,500 10,500 640.1090 SERVICES Elections - 8,500 5,000 5,000 8,500
640.1100 SERVICES Administrative Fees/Costs 22,752 26,697 26,700 26,700 26,700 640.1101 SERVICES L&L General Benefits - 106,294 49,293 49,293 55,968 670.1010 MAINTENANCE Repair & Maintenance 4,563 31,828 5,000 25,000 40,000 670.1020 MAINTENANCE Building Maintenance - - - 175 100 670.1030 MAINTENANCE Equipment Maintenance 1,235 4,052 6,000 5,000 4,000 670.1050 MAINTENANCE Maintenance Contracts 103,114 98,062 105,000 110,000 110,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 26,264 22,583 25,000 25,000 27,000 690.1030 SPC DEPT EXP Printing & Binding 6,088 11,079 10,000 11,500 13,000 690.1050 SPC DEPT EXP Rental 1,940 17,464 2,000 2,700 2,700 690.1130 SPC DEPT EXP Economic Development 425 1,293 1,400 1,400 1,400 690.1261 SPC DEPT EXP SB1186 Fee 456 460 450 460 460
690.1280 SPC DEPT EXP League of Calif Cities 11,277 11,615 11,700 11,700 11,950 690.1300 SPC DEPT EXP Beautification Program 47,720 45,390 - 353 - 690.2010 SPC DEPT EXP Sales Tax reimbursement - 9,305,652 - - - 837,190 10,269,182 921,313 908,521 985,171
710.1001 PRINCIPAL Copiers 7,496 7,496 15,149 15,149 7,496 7,496 7,496 15,149 15,149 7,496
605.1050 ALLOC COSTS Vehicle Maintenance 207,186 270,927 244,010 244,010 236,724 Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Department: 20 - Administration
Division: 201 - General Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 103 - City Manager
Department Total: 10 - Legislative Services
Account Classification Total: Employee Service - Employee Services 21 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
605.1060 ALLOC COSTS Custodian 88,148 92,942 117,219 117,219 100,910 605.1130 ALLOC COSTS Retiree Health 102,050 87,701 117,319 117,319 117,319 605.1170 ALLOC COSTS Property Maintenance 98,748 118,498 129,807 129,807 130,511 496,132 570,068 608,355 608,355 585,464
730.1001 CAPITAL OUTLAY Capital Lease 10,921 - - - -
730.1040 CAPITAL OUTLAY Vehicles - 33,783 - 55,903 -
730.1070 CAPITAL OUTLAY Machinery and Equipment 23,165 170,739 104,000 100,330 - 730.1100 CAPITAL OUTLAY IT Functionality 53,604 18,269 - - - 87,691 222,791 104,000 156,233 -
680.9000 CAPITAL PROJECTS Other Projects - - - 138,701 150,000 - - - 138,701 150,000
900.122 TRSF OUT Equipment Replacement 40,487 44,000 46,562 46,562 43,996 900.181 TRSF OUT General Debt Service 343,717 331,718 127,717 127,717 125,717 900.185 TRSF OUT Financing Authority Debt Service 263,537 308,493 308,336 308,336 319,688 900.207 TRSF OUT Road Repair & Acctblty Act (SB1) 82,333 82,333 82,333 82,333 82,333 900.260 TRSF OUT Transportation Capital Projects 191,952 2,072,683 1,921,000 3,024,835 2,525,318 900.261 TRSF OUT Water Capital Projects - - 43,640 18,654 190,788 900.262 TRSF OUT Sewer Capital Projects - 973,773 146,822 160,419 - 900.265 TRSF OUT Facilities Capital Projects 56,300 39,978 - 703,942 2,122,461 978,325 3,852,978 2,676,410 4,472,798 5,410,301
2,406,833 14,922,515 4,335,227 6,299,757 7,148,432
2,406,833 14,922,515 4,335,227 6,299,757 7,148,432
600.1010 EMP SRV Regular Salaries 399,152 420,602 457,526 465,286 479,235 600.1015 EMP SRV Buy back Salaries 5,706 12,829 16,916 17,206 17,517 600.1020 EMP SRV Part Time Salaries 18,949 16,140 - - - 600.1080 EMP SRV PERS 45,195 43,446 54,391 52,647 54,505 600.1081 EMP SRV PERS Unfunded Liability 109,512 68,006 88,794 78,406 96,899 600.1090 EMP SRV Social Security 1,364 1,000 - - -
600.1100 EMP SRV Medicare 6,194 6,402 6,763 6,888 7,092 600.1110 EMP SRV Disability/Life Insurance 11,691 10,363 10,727 10,925 11,247 600.1120 EMP SRV Health/Dental/Vision Insurance 120,484 116,136 106,201 109,001 109,001 600.1130 EMP SRV Worker's Compensation 3,009 4,502 4,147 4,147 4,147 600.1140 EMP SRV Unemployment Insurance 1,918 2,769 2,500 2,500 2,500 600.1190 EMP SRV Stipends 1,630 1,694 1,736 1,736 1,736 724,805 703,889 749,701 748,742 783,879
610.1010 SUPPLIES Office Supplies 2,832 909 2,000 2,000 2,000 610.1030 SUPPLIES Lubricant & Fuels - 56 100 100 100
630.1020 COMMUNICATION Cellphone 1,772 844 2,000 1,500 1,500 630.1040 COMMUNICATION Postage 3,990 3,870 3,200 3,200 3,200 640.1010 SERVICES Professional & Technical 37 - - - -
650.1010 TRAINING Travel & Conference 2,865 3,680 5,600 6,100 5,500 650.1020 TRAINING Training & Vocational 1,014 449 2,000 2,000 2,000 670.1040 MAINTENANCE Vehicle Maintenance 5,169 4,901 4,358 5,664 5,664 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 4,273 4,069 4,200 4,700 4,200 690.1030 SPC DEPT EXP Printing & Binding 1,666 3,019 1,500 1,500 1,500 690.1050 SPC DEPT EXP Rental 388 294 500 600 600
24,007 22,090 25,458 27,364 26,264
710.1001 PRINCIPAL Copiers 1,499 1,499 1,500 1,500 1,500 1,499 1,499 1,500 1,500 1,500
605.1010 ALLOC COSTS Liability Insurance 10,660 19,229 17,982 17,982 19,417 605.1020 ALLOC COSTS Property & Fire Insurance 3,399 9,755 9,141 9,141 11,856 605.1040 ALLOC COSTS Risk Management 8,204 6,691 5,994 5,994 5,724 605.1130 ALLOC COSTS Retiree Health 2,861 4,019 4,269 4,269 4,189 25,124 39,694 37,386 37,386 41,186
775,435 767,172 814,045 814,992 852,829
600.1010 EMP SRV Regular Salaries 53,497 96,538 106,767 106,767 109,620 600.1015 EMP SRV Buy back Salaries 1,013 1,033 2,027 2,027 2,100 600.1080 EMP SRV PERS 6,248 9,580 11,748 11,748 12,113
Employee Service - Employee Services
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 001 - Administration
Division: 104 - Human Resources
Department: 30 - Finance
Division: 001 - Administration
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 201 - General Services
Department Total: 20 - Administration
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay 22 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1081 EMP SRV PERS Unfunded Liability 11,791 28,222 15,624 15,624 19,140 600.1100 EMP SRV Medicare 775 1,343 1,548 1,548 1,589
600.1110 EMP SRV Disability/Life Insurance 1,208 2,307 2,455 2,455 2,521 600.1120 EMP SRV Health/Dental/Vision Insurance 23,528 39,704 40,000 40,000 40,000 600.1130 EMP SRV Worker's Compensation 519 619 1,193 1,193 1,165 600.1140 EMP SRV Unemployment Insurance 331 381 719 719 676 600.1190 EMP SRV Stipends 1,579 2,832 3,203 3,203 3,288 100,489 182,559 185,284 185,284 192,212
610.1010 SUPPLIES Office Supplies 1,645 1,238 2,800 2,800 2,800 630.1010 COMMUNICATION Telephone 221 268 275 540 350
630.1020 COMMUNICATION Cellphone 585 715 600 1,430 800
630.1040 COMMUNICATION Postage 192 111 300 300 340
640.1010 SERVICES Professional & Technical 1 6,869 7,000 7,000 7,000 650.1010 TRAINING Travel & Conference - 1,395 2,800 2,800 2,800 650.1020 TRAINING Training & Vocational 501 3,590 4,500 4,500 4,500 670.1040 MAINTENANCE Vehicle Maintenance 284 271 300 1,500 1,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 592 634 6,000 6,000 6,000 690.1030 SPC DEPT EXP Printing & Binding 1,267 767 800 800 800 690.1040 SPC DEPT EXP Personnel 58,770 19,885 50,000 60,000 50,000 64,059 35,744 75,375 87,670 76,890
605.1010 ALLOC COSTS Liability Insurance 2,429 3,721 5,971 5,971 6,517 605.1020 ALLOC COSTS Property & Fire Insurance 774 1,888 3,035 3,035 3,979 605.1040 ALLOC COSTS Risk Management 1,869 1,295 1,990 1,990 1,921 5,072 6,904 10,996 10,996 12,417
169,620 225,207 271,655 283,950 281,519
945,055 992,379 1,085,700 1,098,942 1,134,348
600.1010 EMP SRV Regular Salaries 328,712 355,052 362,145 345,186 355,443 600.1015 EMP SRV Buy back Salaries 1,065 - 9,809 9,809 9,808 600.1020 EMP SRV Part Time Salaries 9,495 9,045 8,060 8,320 11,648 600.1080 EMP SRV PERS 33,883 36,534 41,786 39,620 38,845 600.1081 EMP SRV PERS Unfunded Liability 52,261 66,112 65,782 61,692 63,584 600.1090 EMP SRV Social Security 320 561 500 516 722
600.1100 EMP SRV Medicare 4,917 5,186 5,933 5,193 5,390 600.1110 EMP SRV Disability/Life Insurance 7,699 8,216 8,436 8,046 8,281 600.1120 EMP SRV Health/Dental/Vision Insurance 113,116 105,336 100,001 94,790 100,001 600.1130 EMP SRV Worker's Compensation 2,583 2,954 3,569 3,569 3,482 600.1140 EMP SRV Unemployment Insurance 1,647 1,817 2,151 2,151 2,022 600.1170 EMP SRV Uniform Allowance - 49 - - -
555,698 590,862 608,172 578,892 599,226
610.1010 SUPPLIES Office Supplies 2,566 1,588 2,300 2,300 2,300 610.1020 SUPPLIES Operating Supplies 10,405 8,853 9,150 9,150 9,150 610.1030 SUPPLIES Lubricant & Fuels 567 605 800 750 800 610.1040 SUPPLIES Repair & Maintenance Supplies 701 52 250 250 250 610.1060 SUPPLIES Safety Equipment & Supplies 803 362 750 750 750 620.1010 UTILITIES Electric 20,226 26,093 24,000 24,000 24,000 620.1020 UTILITIES Gas - - - 3,500 3,500
630.1010 COMMUNICATION Telephone 3,735 4,362 4,540 4,540 4,540 630.1020 COMMUNICATION Cellphone 2,486 2,732 3,200 3,200 3,200 630.1040 COMMUNICATION Postage 521 466 700 600 700
640.1010 SERVICES Professional & Technical 5,616 6,962 4,400 5,608 5,000 640.1020 SERVICES Contractual 4,216 5,610 4,000 4,380 4,000 650.1010 TRAINING Travel & Conference 1,601 2,211 2,300 2,300 2,300 650.1020 TRAINING Training & Vocational 1,177 956 675 675 675 670.1010 MAINTENANCE Repair & Maintenance 5,148 12,990 8,156 10,000 13,000 670.1030 MAINTENANCE Equipment Maintenance 105 - - - -
670.1040 MAINTENANCE Vehicle Maintenance 3,166 3,166 3,158 5,638 3,158 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,347 4,212 3,500 4,700 4,500 690.1050 SPC DEPT EXP Rental 347 513 500 500 500
690.1160 SPC DEPT EXP Copy Machine Expense 3,744 1,812 2,500 3,000 3,000 69,479 83,546 74,879 85,841 85,323
710.1001 PRINCIPAL Copiers 7,508 7,508 7,400 7,400 7,509 7,508 7,508 7,400 7,400 7,509
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Division Total: 104 - Human Resources
Department Total: 30 - Finance
Department: 40 - Parks & Community Services
Division: 401 - Community Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 23 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
605.1010 ALLOC COSTS Liability Insurance 9,010 15,239 16,722 16,722 20,612 605.1020 ALLOC COSTS Property & Fire Insurance 2,873 7,731 8,500 8,500 12,586 605.1030 ALLOC COSTS Auto Insurance 1,490 4,085 6,390 6,390 4,260 605.1040 ALLOC COSTS Risk Management 6,934 5,303 5,574 5,574 6,076 605.1130 ALLOC COSTS Retiree Health - - 2,471 2,471 3,335 20,307 32,358 39,657 39,657 46,869
730.1020 CAPITAL OUTLAY Buildings - 19,259 - - -
730.1070 CAPITAL OUTLAY Machinery and Equipment 7,500 21,000 - 131,000 - 730.1090 CAPITAL OUTLAY Improvements - 19,936 - 34,999 - 7,500 60,195 - 165,999 -
660,492 774,469 730,108 877,789 738,927
600.1010 EMP SRV Regular Salaries 192,841 250,148 271,099 240,880 266,781 600.1015 EMP SRV Buy back Salaries - 2,721 3,572 14,000 1,320 600.1020 EMP SRV Part Time Salaries 28,890 14,858 8,291 8,291 23,565 600.1030 EMP SRV Overtime 961 2,283 - 1,500 -
600.1080 EMP SRV PERS 21,211 26,288 30,636 27,477 31,656 600.1081 EMP SRV PERS Unfunded Liability 34,822 45,417 43,435 30,653 35,184 600.1090 EMP SRV Social Security 1,411 443 - - 1,460
600.1100 EMP SRV Medicare 3,253 3,861 4,096 3,677 4,378 600.1110 EMP SRV Disability/Life Insurance 4,364 6,288 6,304 5,640 6,213 600.1120 EMP SRV Health/Dental/Vision Insurance 85,481 105,249 107,401 100,340 112,201 600.1130 EMP SRV Worker's Compensation 15,316 25,704 26,973 26,973 28,137 600.1140 EMP SRV Unemployment Insurance 1,323 1,977 2,033 2,033 2,042 600.1170 EMP SRV Uniform Allowance 1,272 5,806 3,096 5,350 3,366 391,146 491,043 506,936 466,814 516,303
610.1010 SUPPLIES Office Supplies 329 799 500 695 700
610.1020 SUPPLIES Operating Supplies 16,291 22,782 16,000 16,000 18,000 610.1030 SUPPLIES Lubricant & Fuels 21,764 28,220 22,500 24,000 25,000 610.1040 SUPPLIES Repair & Maintenance Supplies 17,811 22,806 20,500 22,500 23,000 610.1050 SUPPLIES Small Tools 7,428 8,531 7,050 7,050 8,500 610.1060 SUPPLIES Safety Equipment & Supplies 1,640 2,135 1,500 24,727 13,600 620.1010 UTILITIES Electric 49,919 52,041 48,000 52,000 52,000 630.1010 COMMUNICATION Telephone - 24 - 1,515 3,015
630.1020 COMMUNICATION Cellphone 4,059 5,411 4,500 4,500 4,500 640.1020 SERVICES Contractual 12,558 21,980 17,500 17,500 17,500 650.1020 TRAINING Training & Vocational 5,090 4,114 5,500 5,500 5,500 670.1010 MAINTENANCE Repair & Maintenance 12,474 28,397 18,500 20,000 20,000 670.1030 MAINTENANCE Equipment Maintenance 1,552 3,553 3,500 3,500 3,500 670.1040 MAINTENANCE Vehicle Maintenance 3,456 2,422 3,750 3,750 3,750 670.1050 MAINTENANCE Maintenance Contracts 115,234 122,285 121,613 155,700 172,565 690.1050 SPC DEPT EXP Rental 13,151 14,445 15,784 15,784 15,000 690.1300 SPC DEPT EXP Beautification Program 2,605 2,334 - - - 285,363 342,279 306,697 374,721 386,130
710.2050 PRINCIPAL Vehicles 8,798 8,798 8,798 8,798 8,798 710.2068 PRINCIPAL Tractor 7,384 7,700 - - -
16,181 16,498 8,798 8,798 8,798
720.2050 INTEREST Vehicles 2,641 2,641 2,641 2,641 2,641 720.2068 INTEREST Tractor 646 330 - - -
3,287 2,971 2,641 2,641 2,641
605.1010 ALLOC COSTS Liability Insurance 8,373 14,957 17,581 17,581 20,341 605.1020 ALLOC COSTS Property & Fire Insurance 2,670 7,588 8,937 8,937 12,421 605.1030 ALLOC COSTS Auto Insurance 2,980 6,536 8,520 8,520 7,455 605.1040 ALLOC COSTS Risk Management 6,444 5,205 5,860 5,860 5,996 605.1130 ALLOC COSTS Retiree Health 4,035 4,853 4,722 4,722 5,871 24,502 39,139 45,620 45,620 52,084
730.1070 CAPITAL OUTLAY Machinery and Equipment - - 66,077 66,077 - 730.1090 CAPITAL OUTLAY Improvements 11,000 - - 51,040 - 730.1100 CAPITAL OUTLAY IT Functionality - - 10,995 11,036 - 11,000 - 77,072 128,153 -
731,479 891,930 947,764 1,026,747 965,956
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 402 - Park Services
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 401 - Community Services
Division: 402 - Park Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 24 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1010 EMP SRV Regular Salaries - 1,015 - - 51,223
600.1020 EMP SRV Part Time Salaries - 20,842 34,367 34,367 - 600.1030 EMP SRV Overtime - 268 - - -
600.1080 EMP SRV PERS - 1,048 2,639 2,639 4,031
600.1081 EMP SRV PERS Unfunded Liability - - - - 133
600.1090 EMP SRV Social Security - - - - -
600.1100 EMP SRV Medicare - 222 498 498 743
600.1110 EMP SRV Disability/Life Insurance - - - - 1,178 600.1120 EMP SRV Health/Dental/Vision Insurance - - - - 20,000 - 23,395 37,504 37,504 77,308
610.1020 SUPPLIES Operating Supplies 4,148 6,685 8,271 8,271 8,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - 808 441 441 450 690.1020 SPC DEPT EXP Advertising 85 98 3,508 3,508 3,508 690.1050 SPC DEPT EXP Rental 3,212 1,740 6,000 6,000 6,000 690.1140 SPC DEPT EXP Independence Day Event 26,354 17,533 48,224 48,224 48,224 690.1290 SPC DEPT EXP Summer Night Lights Program 3,524 10,021 30,080 40,080 30,080 37,323 36,884 96,524 106,524 96,762
37,323 60,280 134,028 144,028 174,070
600.1020 EMP SRV Part Time Salaries 176,957 176,623 216,020 279,048 320,406 600.1080 EMP SRV PERS 12,192 11,481 17,825 17,701 25,218 600.1081 EMP SRV PERS Unfunded Liability 10,980 7,084 5,836 4,583 769 600.1090 EMP SRV Social Security 144 - - - -
600.1100 EMP SRV Medicare 2,566 2,561 3,129 4,046 4,646 600.1130 EMP SRV Worker's Compensation 28,132 23,707 23,047 23,047 24,533 600.1140 EMP SRV Unemployment Insurance 2,897 3,032 2,889 2,889 2,961 233,868 224,487 268,746 331,314 378,533
610.1010 SUPPLIES Office Supplies 404 450 450 450 450
610.1020 SUPPLIES Operating Supplies 6,725 6,859 7,400 7,400 7,500 630.1020 COMMUNICATION Cellphone 3,033 3,047 3,600 3,600 3,600 650.1020 TRAINING Training & Vocational 376 787 700 700 700 690.1050 SPC DEPT EXP Rental - - 250 290 300
10,538 11,142 12,400 12,440 12,550
605.1010 ALLOC COSTS Liability Insurance 3,945 6,384 6,111 6,111 7,029 605.1020 ALLOC COSTS Property & Fire Insurance 1,258 3,239 3,106 3,106 4,292 605.1040 ALLOC COSTS Risk Management 3,036 2,221 2,037 2,037 2,072 8,239 11,844 11,254 11,254 13,393
252,645 247,473 292,400 355,008 404,476
600.1010 EMP SRV Regular Salaries 51,517 51,034 57,628 57,628 57,858 600.1015 EMP SRV Buy back Salaries 333 - - - -
600.1020 EMP SRV Part Time Salaries 29,925 47,727 64,480 63,880 73,216 600.1080 EMP SRV PERS 3,898 3,799 4,426 4,426 4,553
600.1081 EMP SRV PERS Unfunded Liability 434 482 - - 150 600.1090 EMP SRV Social Security 1,855 2,959 2,997 2,928 4,541 600.1100 EMP SRV Medicare 1,212 1,425 1,538 1,762 1,899 600.1110 EMP SRV Disability/Life Insurance 1,050 1,237 1,325 1,325 1,331 600.1120 EMP SRV Health/Dental/Vision Insurance 19,708 22,000 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 3,211 2,706 8,610 8,610 7,001 600.1140 EMP SRV Unemployment Insurance 331 346 1,079 1,079 845 113,473 133,716 162,083 161,638 171,394
610.1010 SUPPLIES Office Supplies 658 1,080 1,608 1,608 1,608 610.1020 SUPPLIES Operating Supplies 6,157 5,606 5,350 5,350 5,350 610.1040 SUPPLIES Repair & Maintenance Supplies 4,533 3,524 4,000 4,000 4,000 610.1060 SUPPLIES Safety Equipment & Supplies 194 147 454 454 454 610.1070 SUPPLIES Athletic Supplies 4,182 5,229 5,000 5,000 5,000 620.1010 UTILITIES Electric 23,171 22,610 23,200 23,200 23,200 630.1010 COMMUNICATION Telephone 1,076 1,354 1,300 1,300 1,300 640.1020 SERVICES Contractual 6,445 11,603 10,000 10,000 10,000 670.1010 MAINTENANCE Repair & Maintenance - 50,000 - - - 670.1020 MAINTENANCE Building Maintenance 15,638 9,256 2,550 2,550 2,550 Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 404 - Youth Services
Division: 406 - Sportsplex
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Division Total: 403 - Special Events
Employee Service - Employee Services
Account Classification Total: M & O - Maintenance and Operations Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Division: 404 - Youth Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Division: 403 - Special Events
25 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
690.1020 SPC DEPT EXP Advertising 3,000 347 2,000 2,000 2,000 65,054 110,758 55,462 55,462 55,462
605.1010 ALLOC COSTS Liability Insurance 2,411 3,461 4,206 4,206 5,439 605.1020 ALLOC COSTS Property & Fire Insurance 769 1,756 2,138 2,138 3,321 605.1040 ALLOC COSTS Risk Management 1,856 1,204 1,402 1,402 1,603 5,036 6,421 7,746 7,746 10,363
730.1100 CAPITAL OUTLAY IT Functionality - - 13,970 16,442 - - - 13,970 16,442 -
183,564 250,894 239,261 241,288 237,219
600.1020 EMP SRV Part Time Salaries 107,345 100,022 90,000 90,000 90,000 600.1030 EMP SRV Overtime - - - - -
600.1080 EMP SRV PERS 1,946 981 2,000 2,000 2,000
600.1090 EMP SRV Social Security 6,452 5,653 5,500 5,500 5,500 600.1100 EMP SRV Medicare 1,557 1,448 1,500 1,500 1,500 600.1130 EMP SRV Worker's Compensation 22,480 18,944 18,944 18,944 18,944 600.1140 EMP SRV Unemployment Insurance 2,315 2,423 2,423 2,423 2,423 142,094 129,472 120,367 120,367 120,367
610.1010 SUPPLIES Office Supplies 350 476 350 413 350
610.1020 SUPPLIES Operating Supplies 13,975 14,006 14,054 14,054 14,054 610.1040 SUPPLIES Repair & Maintenance Supplies 264 3,305 4,500 4,500 4,500 610.1060 SUPPLIES Safety Equipment & Supplies - - 100 100 100 610.1070 SUPPLIES Athletic Supplies 33,917 34,000 34,000 34,000 34,000 630.1020 COMMUNICATION Cellphone 607 609 800 800 800
640.1080 SERVICES Other Fees 1,402 1,834 1,400 1,400 1,400 650.1020 TRAINING Training & Vocational 1,457 1,000 1,000 1,000 1,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 165 - 200 200 200 690.1050 SPC DEPT EXP Rental 3,120 7,920 8,500 8,500 8,500 55,256 63,151 64,904 64,967 64,904
605.1010 ALLOC COSTS Liability Insurance 2,577 3,853 4,130 4,130 4,632 605.1020 ALLOC COSTS Property & Fire Insurance 822 1,955 2,099 2,099 2,828 605.1040 ALLOC COSTS Risk Management 1,983 1,341 1,377 1,377 1,365 5,382 7,149 7,606 7,606 8,825
202,732 199,772 192,877 192,940 194,096
600.1010 EMP SRV Regular Salaries 60,604 58,422 51,402 47,053 51,511 600.1015 EMP SRV Buy back Salaries - 9,394 - 500 -
600.1020 EMP SRV Part Time Salaries 5,667 6,970 8,060 8,320 11,648 600.1080 EMP SRV PERS 7,143 5,891 3,948 4,499 4,054
600.1081 EMP SRV PERS Unfunded Liability 13,423 16,822 - 4,190 134 600.1090 EMP SRV Social Security 329 432 500 516 722
600.1100 EMP SRV Medicare 967 1,076 862 803 916
600.1110 EMP SRV Disability/Life Insurance 1,400 1,412 1,182 1,083 1,185 600.1120 EMP SRV Health/Dental/Vision Insurance 23,528 24,036 20,000 19,311 20,000 600.1130 EMP SRV Worker's Compensation 648 703 746 746 728 600.1140 EMP SRV Unemployment Insurance 413 433 450 450 423 114,123 125,591 87,150 87,471 91,321
610.1010 SUPPLIES Office Supplies 1,058 1,331 1,400 1,400 1,400 610.1020 SUPPLIES Operating Supplies 5,902 6,492 6,500 6,500 6,500 610.1030 SUPPLIES Lubricant & Fuels 215 215 200 200 250 620.1010 UTILITIES Electric 12,292 14,254 18,000 18,000 18,000 620.1020 UTILITIES Gas 2,182 3,920 3,500 3,500 3,500
630.1010 COMMUNICATION Telephone 1,796 1,511 1,200 1,200 1,300 630.1040 COMMUNICATION Postage 24 26 25 25 25
640.1020 SERVICES Contractual 3,948 4,858 5,490 5,490 6,290 670.1020 MAINTENANCE Building Maintenance 2,031 1,306 1,500 1,677 1,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 638 518 650 650 650 690.1050 SPC DEPT EXP Rental 2,889 1,552 2,500 2,500 2,500 690.1170 SPC DEPT EXP Senior Citizens Meals 65,973 68,742 80,275 80,275 80,275 98,947 104,725 121,240 121,417 122,190
710.1001 PRINCIPAL Copiers 2,498 2,400 3,000 3,000 2,400 Division: 408 - Senior Center
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Principal Pymts - Principal Payments
Account Classification Total: M & O - Maintenance and Operations Account Classification Total: Allocated Costs - Allocated Costs Division Total: 407 - Sports Programs
Division Total: 406 - Sportsplex
Division: 407 - Sports Programs
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 26 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
2,400 2,498 3,000 3,000 2,400
605.1010 ALLOC COSTS Liability Insurance 2,822 4,605 5,032 5,032 5,285 605.1020 ALLOC COSTS Property & Fire Insurance 900 2,336 2,558 2,558 3,227 605.1040 ALLOC COSTS Risk Management 2,172 1,603 1,677 1,677 1,558 605.1060 ALLOC COSTS Custodian 14,857 12,767 22,178 22,178 16,642 605.1170 ALLOC COSTS Property Maintenance 40,819 48,982 53,657 53,657 53,948 61,570 70,293 85,102 85,102 80,660
730.1100 CAPITAL OUTLAY IT Functionality - - 10,965 10,799 - - - 10,965 10,799 -
277,137 303,009 307,457 307,789 296,571
2,345,371 2,727,828 2,843,895 3,145,589 3,011,315
600.1010 EMP SRV Regular Salaries 447,305 424,445 473,479 480,249 483,752 600.1015 EMP SRV Buy back Salaries 5,528 48,314 18,545 18,545 18,705 600.1080 EMP SRV PERS 89,689 81,405 82,751 76,986 84,621 600.1081 EMP SRV PERS Unfunded Liability 118,730 160,541 152,457 153,547 207,387 600.1100 EMP SRV Medicare 6,548 6,640 6,948 7,046 7,098 600.1110 EMP SRV Disability/Life Insurance 10,165 11,116 11,022 11,178 11,259 600.1120 EMP SRV Health/Dental/Vision Insurance 94,113 79,576 80,001 80,001 80,001 600.1130 EMP SRV Worker's Compensation 17,268 21,061 29,780 29,780 22,376 600.1140 EMP SRV Unemployment Insurance 1,323 1,039 1,439 1,439 1,352 600.1170 EMP SRV Uniform Allowance 3,210 2,675 2,770 2,770 2,770 600.1190 EMP SRV Stipends - 3,123 - - -
793,878 839,934 859,192 861,541 919,321
610.1010 SUPPLIES Office Supplies 427 1,020 800 800 800 610.1020 SUPPLIES Operating Supplies 2,755 6,462 4,000 4,000 4,000 610.1030 SUPPLIES Lubricant & Fuels 8,893 7,446 9,000 9,000 9,000 610.1080 SUPPLIES Volunteers Supplies 3,300 8,108 8,150 8,150 8,150 610.1110 SUPPLIES Explorers Supplies 1,032 1,900 1,900 1,900 1,900 620.1010 UTILITIES Electric 5,120 5,507 5,000 5,000 5,500 620.1020 UTILITIES Gas 84 180 250 250 250
620.1040 UTILITIES Cable 678 922 950 950 950
630.1010 COMMUNICATION Telephone 255 267 300 300 300
630.1020 COMMUNICATION Cellphone 2,881 3,036 3,000 3,000 3,000 630.1040 COMMUNICATION Postage 52 87 190 190 190
640.1010 SERVICES Professional & Technical 2,827 5,853 6,000 6,000 6,250 640.1020 SERVICES Contractual 2,932 68 4,500 4,500 4,500 650.1010 TRAINING Travel & Conference - 962 2,500 2,500 2,500 650.1020 TRAINING Training & Vocational 340 1,230 1,000 1,000 1,500 670.1010 MAINTENANCE Repair & Maintenance 14,485 11,696 15,000 15,000 15,000 670.1040 MAINTENANCE Vehicle Maintenance 633 - 4,500 4,500 4,500 670.1050 MAINTENANCE Maintenance Contracts 2,482 2,256 4,500 4,500 4,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 1,510 1,119 1,700 1,700 2,000 690.1030 SPC DEPT EXP Printing & Binding 1 3 90 90 90
690.1190 SPC DEPT EXP Police Advisor Commission - - 95 95 95 690.1350 SPC DEPT EXP Summer Camp - - 1,500 1,500 1,500 799.2000 MISCELLANEOUS Bad Debts Expense 38,431 3,300 - - - 89,119 61,421 74,925 74,925 76,475
710.1001 PRINCIPAL Copiers 803 803 803 803 803
803 803 803 803 803
605.1010 ALLOC COSTS Liability Insurance 11,068 19,243 21,325 21,325 23,373 605.1020 ALLOC COSTS Property & Fire Insurance 3,529 9,762 10,840 10,840 14,272 605.1030 ALLOC COSTS Auto Insurance 2,235 3,268 4,260 4,260 4,260 605.1040 ALLOC COSTS Risk Management 8,517 6,696 7,108 7,108 6,890 605.1130 ALLOC COSTS Retiree Health 13,664 13,374 16,659 16,659 25,591 39,013 52,343 60,192 60,192 74,386
730.1040 CAPITAL OUTLAY Vehicles 32,242 - - - -
730.1070 CAPITAL OUTLAY Machinery and Equipment - - - 10,975 - 32,242 - - 10,975 -
955,054 954,501 995,112 1,008,436 1,070,985
Division: 502 - Patrol
Division: 001 - Administration
Employee Service - Employee Services
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 001 - Administration
Principal Pymts - Principal Payments
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 408 - Senior Center
Department Total: 40 - Parks & Community Services
Department: 50 - Police
Capital Outlay - Capital Outlay
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 27 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1010 EMP SRV Regular Salaries 1,786,019 1,933,455 1,921,110 1,895,276 1,585,913 600.1015 EMP SRV Buy back Salaries 27,697 26,994 42,847 42,847 26,293 600.1020 EMP SRV Part Time Salaries 31,930 - 50,000 - 50,000 600.1030 EMP SRV Overtime 313,259 276,685 185,000 250,000 230,000 600.1050 EMP SRV Standby (79) - - - -
600.1060 EMP SRV Holiday 87,201 95,532 99,606 99,606 99,000 600.1080 EMP SRV PERS 307,328 316,009 303,851 300,613 246,259 600.1081 EMP SRV PERS Unfunded Liability 368,270 383,316 335,568 350,453 334,901 600.1090 EMP SRV Social Security 1,959 922 4,000 4,000 4,000 600.1100 EMP SRV Medicare 32,738 33,393 28,151 27,790 23,243 600.1110 EMP SRV Disability/Life Insurance 48,132 51,590 44,650 44,082 36,871 600.1120 EMP SRV Health/Dental/Vision Insurance 443,989 407,374 380,003 370,808 320,003 600.1130 EMP SRV Worker's Compensation 128,407 160,061 163,792 163,792 138,032 600.1140 EMP SRV Unemployment Insurance 7,607 7,893 7,914 7,914 6,423 600.1170 EMP SRV Uniform Allowance 39,457 31,489 20,190 21,260 17,120 600.1190 EMP SRV Stipends 500 4,661 - - -
3,624,414 3,729,374 3,586,682 3,578,441 3,118,058
610.1010 SUPPLIES Office Supplies 2,645 1,663 2,500 2,500 2,750 610.1020 SUPPLIES Operating Supplies 28,228 28,891 27,500 27,500 28,000 610.1030 SUPPLIES Lubricant & Fuels 70,308 89,369 70,000 70,000 70,000 610.1090 SUPPLIES Prisoner Supplies 1,547 2,261 5,000 5,000 500 620.1010 UTILITIES Electric 40,621 43,841 42,500 42,500 43,000 620.1020 UTILITIES Gas 676 1,437 1,000 1,000 1,000
630.1010 COMMUNICATION Telephone 2,044 2,126 2,500 2,500 2,500 630.1020 COMMUNICATION Cellphone 1,921 2,024 2,500 2,500 2,500 630.1030 COMMUNICATION Internet 3,122 3,202 3,200 3,200 3,200 630.1040 COMMUNICATION Postage 2 59 90 90 90
640.1010 SERVICES Professional & Technical 47,611 57,023 47,500 47,500 49,740 640.1020 SERVICES Contractual 2,587 2,096 12,000 12,000 12,000 650.1010 TRAINING Travel & Conference 44 1,484 500 500 500 650.1020 TRAINING Training & Vocational 3,892 6,018 18,000 18,000 18,000 670.1050 MAINTENANCE Maintenance Contracts 20,063 23,778 25,000 25,000 25,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,836 2,309 2,750 2,750 2,750 690.1020 SPC DEPT EXP Advertising - - 750 750 750
690.1030 SPC DEPT EXP Printing & Binding 643 2,728 2,500 2,500 2,500 690.1180 SPC DEPT EXP Community Promotion / Misc 1,643 2,262 2,500 2,500 3,000 690.1200 SPC DEPT EXP Armory/Range Expense 24,822 47,089 40,000 40,000 40,000 255,253 319,659 308,290 308,290 307,780
710.1001 PRINCIPAL Copiers 3,010 3,010 3,010 3,010 3,010 3,010 3,010 3,010 3,010 3,010
605.1010 ALLOC COSTS Liability Insurance 58,405 88,204 98,463 98,463 97,451 605.1020 ALLOC COSTS Property & Fire Insurance 18,622 44,748 50,052 50,052 59,505 605.1030 ALLOC COSTS Auto Insurance 14,155 15,523 17,040 17,040 10,650 605.1040 ALLOC COSTS Risk Management 44,946 30,694 32,821 32,821 28,726 605.1130 ALLOC COSTS Retiree Health 6,649 6,681 7,006 7,006 12,141 142,777 185,850 205,382 205,382 208,473
730.1040 CAPITAL OUTLAY Vehicles 55,735 - - - -
730.1070 CAPITAL OUTLAY Machinery and Equipment 769,894 2,741 - - - 825,628 2,741 - - -
4,851,082 4,240,634 4,103,364 4,095,123 3,637,321
600.1010 EMP SRV Regular Salaries 311,756 277,791 359,127 357,663 560,632 600.1015 EMP SRV Buy back Salaries 4,066 1,498 7,698 15,000 11,164 600.1030 EMP SRV Overtime 30,300 29,475 21,000 35,000 29,000 600.1050 EMP SRV Standby 3,114 2,893 2,600 2,600 2,600
600.1060 EMP SRV Holiday 13,488 11,895 14,488 19,000 15,000 600.1080 EMP SRV PERS 62,968 62,981 60,463 73,448 83,699 600.1081 EMP SRV PERS Unfunded Liability 92,563 121,094 107,204 119,707 102,373 600.1100 EMP SRV Medicare 4,953 4,282 5,254 5,233 8,206 600.1110 EMP SRV Disability/Life Insurance 7,972 8,353 8,334 8,300 13,019 600.1120 EMP SRV Health/Dental/Vision Insurance 93,208 78,149 80,001 79,234 120,001 600.1130 EMP SRV Worker's Compensation 14,377 21,061 29,780 29,780 24,595 600.1140 EMP SRV Unemployment Insurance 992 1,039 1,439 1,439 1,352 Division: 503 - Investigative
Employee Service - Employee Services
Employee Service - Employee Services
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 502 - Patrol
Principal Pymts - Principal Payments
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
28 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1170 EMP SRV Uniform Allowance 4,266 4,740 3,210 3,210 5,350 600.1190 EMP SRV Stipends - 2,281 2,924 - -
644,023 627,532 703,522 749,614 976,991
610.1010 SUPPLIES Office Supplies 834 941 1,000 1,000 1,000 610.1020 SUPPLIES Operating Supplies 9,552 9,851 10,000 10,000 10,000 610.1030 SUPPLIES Lubricant & Fuels 9,759 16,088 11,000 15,000 16,500 620.1010 UTILITIES Electric 5,078 5,476 5,000 5,000 5,500 620.1020 UTILITIES Gas 84 180 180 180 180
630.1010 COMMUNICATION Telephone 509 540 550 550 550
630.1020 COMMUNICATION Cellphone 1,441 1,478 1,400 1,400 1,400 630.1030 COMMUNICATION Internet 1,201 1,231 1,400 1,400 1,400 630.1040 COMMUNICATION Postage 14 416 200 200 200
640.1010 SERVICES Professional & Technical 14,705 20,166 20,000 20,000 21,500 640.1020 SERVICES Contractual 136 136 200 200 200
650.1010 TRAINING Travel & Conference 1,062 348 1,500 1,500 1,500 650.1020 TRAINING Training & Vocational 1,050 1,462 1,250 1,250 1,500 670.1050 MAINTENANCE Maintenance Contracts 2,482 2,763 2,750 3,375 3,550 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 221 157 350 350 350 690.1230 SPC DEPT EXP Informant Expenses 1,000 600 1,200 1,200 1,200 49,127 61,834 57,980 62,605 66,530
710.1001 PRINCIPAL Copiers 1,605 1,605 1,605 1,605 1,605 1,605 1,605 1,605 1,605 1,605
605.1010 ALLOC COSTS Liability Insurance 7,539 15,014 17,346 17,346 19,078 605.1020 ALLOC COSTS Property & Fire Insurance 2,404 7,617 8,818 8,818 11,649 605.1030 ALLOC COSTS Auto Insurance 2,235 1,634 3,195 3,195 5,325 605.1040 ALLOC COSTS Risk Management 5,802 5,224 5,782 5,782 5,624 17,980 29,489 35,141 35,141 41,676
730.1070 CAPITAL OUTLAY Machinery and Equipment 7,000 - - - - 7,000 - - - -
719,735 720,460 798,248 848,965 1,086,802
600.1010 EMP SRV Regular Salaries 278,167 280,242 328,227 326,541 455,743 600.1015 EMP SRV Buy back Salaries - 2,808 5,082 5,082 9,395 600.1030 EMP SRV Overtime 16,582 22,734 9,000 19,000 15,000 600.1060 EMP SRV Holiday 10,511 8,878 10,512 11,000 11,000 600.1080 EMP SRV PERS 31,668 32,868 40,788 40,562 63,806 600.1081 EMP SRV PERS Unfunded Liability 45,813 72,227 74,193 74,193 148,302 600.1100 EMP SRV Medicare 4,474 4,348 4,803 4,779 6,666 600.1110 EMP SRV Disability/Life Insurance 5,993 7,475 7,618 7,579 10,575 600.1120 EMP SRV Health/Dental/Vision Insurance 125,328 108,700 120,001 120,001 140,001 600.1130 EMP SRV Worker's Compensation 2,594 2,813 2,984 2,984 3,494 600.1140 EMP SRV Unemployment Insurance 1,654 1,731 1,799 1,799 2,028 600.1170 EMP SRV Uniform Allowance 3,000 3,217 3,000 3,000 4,070 525,783 548,041 608,007 616,520 870,080
610.1010 SUPPLIES Office Supplies 832 294 1,250 1,250 1,250 610.1020 SUPPLIES Operating Supplies 4,435 4,328 5,000 5,000 5,000 620.1010 UTILITIES Electric 12,694 13,690 12,000 14,000 14,500 620.1020 UTILITIES Gas 211 449 450 450 450
630.1010 COMMUNICATION Telephone 4,495 4,834 4,250 4,250 4,250 630.1020 COMMUNICATION Cellphone 720 739 800 800 800
630.1040 COMMUNICATION Postage 1,055 1,156 1,450 1,450 1,450 640.1010 SERVICES Professional & Technical 8,570 9,789 9,000 9,000 10,260 640.1020 SERVICES Contractual 392 392 1,500 1,500 1,500 650.1010 TRAINING Travel & Conference - 873 3,500 3,500 3,500 650.1020 TRAINING Training & Vocational 572 958 800 1,500 1,500 670.1050 MAINTENANCE Maintenance Contracts 7,659 9,611 17,500 17,500 17,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 200 274 300 800 800 690.1020 SPC DEPT EXP Advertising - - 100 100 100
41,837 47,387 57,900 61,100 62,860
710.1001 PRINCIPAL Copiers 4,615 4,615 4,615 4,615 4,615 4,615 4,615 4,615 4,615 4,615
Division: 504 - Records & Communication
Employee Service - Employee Services
Principal Pymts - Principal Payments
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 503 - Investigative
Principal Pymts - Principal Payments
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 29 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
605.1010 ALLOC COSTS Liability Insurance 7,663 11,578 14,747 14,747 16,763 605.1020 ALLOC COSTS Property & Fire Insurance 2,443 5,874 7,496 7,496 10,236 605.1040 ALLOC COSTS Risk Management 5,897 4,029 4,916 4,916 4,941 16,003 21,481 27,159 27,159 31,940
588,238 621,524 697,681 709,394 969,495
600.1010 EMP SRV Regular Salaries (289) 19,069 50,771 50,771 53,288 600.1015 EMP SRV Buy back Salaries - - 980 980 1,029
600.1020 EMP SRV Part Time Salaries 33,990 19,229 - - - 600.1030 EMP SRV Overtime - 246 - - -
600.1080 EMP SRV PERS 2,513 3,470 6,798 6,798 7,167
600.1081 EMP SRV PERS Unfunded Liability 514 507 13,718 13,718 17,505 600.1100 EMP SRV Medicare 494 543 751 751 773
600.1110 EMP SRV Disability/Life Insurance - - 1,191 1,191 1,226 600.1120 EMP SRV Health/Dental/Vision Insurance - 7,293 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 8,151 8,151 12,880 12,880 7,265 600.1140 EMP SRV Unemployment Insurance 483 483 622 622 338 600.1170 EMP SRV Uniform Allowance 708 1,669 1,000 1,000 1,000 46,564 60,659 108,711 108,711 109,591
610.1020 SUPPLIES Operating Supplies 4,889 2,236 2,000 2,000 2,000 610.1030 SUPPLIES Lubricant & Fuels 8,139 5,209 9,500 9,500 9,500 620.1010 UTILITIES Electric 211 393 600 600 600
630.1020 COMMUNICATION Cellphone 240 246 250 250 250
640.1010 SERVICES Professional & Technical 15,804 21,803 12,500 12,500 12,500 640.1020 SERVICES Contractual 56,740 56,740 56,740 141,942 202,800 650.1020 TRAINING Training & Vocational 350 - 300 300 300 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 46 - 250 250 250 690.1360 SPC DEPT EXP Trap & Release program - - - 750 1,500 86,420 86,627 82,140 168,092 229,700
605.1010 ALLOC COSTS Liability Insurance 2,312 3,174 3,457 3,457 6,901 605.1020 ALLOC COSTS Property & Fire Insurance 737 1,610 1,757 1,757 4,214 605.1030 ALLOC COSTS Auto Insurance 1,490 1,634 1,065 1,065 1,065 605.1040 ALLOC COSTS Risk Management 1,779 1,105 1,152 1,152 2,034 6,318 7,523 7,431 7,431 14,214
139,302 154,810 198,282 284,234 353,505
600.1010 EMP SRV Regular Salaries 76,352 47,269 47,791 47,791 47,781 600.1015 EMP SRV Buy back Salaries - - 1,799 1,799 1,798 600.1030 EMP SRV Overtime 813 - - - -
600.1080 EMP SRV PERS 9,299 5,538 6,399 6,399 6,427
600.1081 EMP SRV PERS Unfunded Liability 20,512 12,842 12,685 12,685 15,419 600.1100 EMP SRV Medicare 1,134 646 693 693 693
600.1110 EMP SRV Disability/Life Insurance 2,056 1,078 1,099 1,099 1,099 600.1120 EMP SRV Health/Dental/Vision Insurance 40,242 21,067 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 11,166 14,040 8,042 8,042 7,265 600.1140 EMP SRV Unemployment Insurance 661 692 720 720 338 162,234 103,172 99,228 99,228 100,820
610.1020 SUPPLIES Operating Supplies 686 - 1,000 750 750 610.1030 SUPPLIES Lubricant & Fuels 3,042 3,344 3,500 5,425 5,425 620.1010 UTILITIES Electric 324 206 400 350 350
620.1020 UTILITIES Gas 317 182 200 200 200
640.1010 SERVICES Professional & Technical - - 350 100 100 650.1020 TRAINING Training & Vocational - 55 90 90 90
670.1040 MAINTENANCE Vehicle Maintenance 923 - 1,000 500 500 5,293 3,786 6,540 7,415 7,415
605.1010 ALLOC COSTS Liability Insurance 2,815 4,163 2,474 2,474 2,644 605.1020 ALLOC COSTS Property & Fire Insurance 897 2,112 1,258 1,258 1,615 605.1030 ALLOC COSTS Auto Insurance 1,490 2,451 1,065 1,065 3,195 605.1040 ALLOC COSTS Risk Management 2,166 1,449 825 825 779 7,368 10,175 5,622 5,622 8,233
174,895 117,133 111,390 112,265 116,468
7,428,306 6,809,061 6,904,077 7,058,417 7,234,576
Division Total: 506 - Community Service Officer
Department Total: 50 - Police
Department: 60 - Fire
Division: 505 - Animal Control
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: Allocated Costs - Allocated Costs Division Total: 505 - Animal Control
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Division: 506 - Community Service Officer
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 504 - Records & Communication
30 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1010 EMP SRV Regular Salaries 1,304,474 1,188,041 1,045,847 977,976 993,054 600.1015 EMP SRV Buy back Salaries 10,352 38,319 19,391 37,000 13,035 600.1020 EMP SRV Part Time Salaries 8,854 10,768 22,000 25,000 37,187 600.1030 EMP SRV Overtime 202,585 251,468 89,425 260,000 100,000 600.1080 EMP SRV PERS 208,116 179,796 153,590 148,808 153,882 600.1081 EMP SRV PERS Unfunded Liability 216,203 280,464 130,802 141,115 186,173 600.1090 EMP SRV Social Security 403 672 2,000 1,500 1,500 600.1100 EMP SRV Medicare 23,332 21,536 15,271 14,300 15,032 600.1110 EMP SRV Disability/Life Insurance 29,062 29,924 24,226 22,684 22,992 600.1120 EMP SRV Health/Dental/Vision Insurance 367,072 283,598 250,000 238,910 235,002 600.1130 EMP SRV Worker's Compensation 157,261 167,260 181,411 181,411 139,314 600.1140 EMP SRV Unemployment Insurance 5,292 5,539 5,576 5,576 4,226 600.1170 EMP SRV Uniform Allowance 8,912 7,256 7,525 8,400 7,175 2,541,917 2,464,640 1,947,064 2,062,680 1,908,572
610.1010 SUPPLIES Office Supplies 819 1,524 1,145 1,145 1,145 610.1020 SUPPLIES Operating Supplies - 9,622 - 5,000 5,000 610.1030 SUPPLIES Lubricant & Fuels 32,800 35,242 33,300 35,298 35,298 610.1040 SUPPLIES Repair & Maintenance Supplies 2,689 2,461 3,448 3,450 3,450 610.1060 SUPPLIES Safety Equipment & Supplies - 2,466 - - - 610.1110 SUPPLIES Explorers Supplies - 4,397 2,000 2,000 4,000 620.1010 UTILITIES Electric 13,462 15,668 16,083 17,160 20,160 620.1020 UTILITIES Gas 1,126 3,171 1,198 919 1,198
630.1010 COMMUNICATION Telephone 3,204 2,548 3,498 2,038 2,604 630.1020 COMMUNICATION Cellphone 7,996 8,189 9,012 8,035 8,460 630.1030 COMMUNICATION Internet - 868 - - -
630.1040 COMMUNICATION Postage 788 1,292 952 813 952
640.1010 SERVICES Professional & Technical 6,840 7,751 39,822 9,822 34,832 640.1020 SERVICES Contractual 728 1,840 729 915 729
650.1010 TRAINING Travel & Conference 2,205 1,846 3,500 3,500 3,500 650.1020 TRAINING Training & Vocational 12,685 15,004 15,500 12,288 15,409 650.1030 TRAINING Fire Prevention Training 4,528 2,575 6,000 6,162 11,432 670.1020 MAINTENANCE Building Maintenance 5,321 7,694 5,676 6,770 6,770 670.1030 MAINTENANCE Equipment Maintenance 21,306 28,476 13,800 43,593 25,593 670.1040 MAINTENANCE Vehicle Maintenance 4,225 3,928 5,807 3,733 5,807 670.1050 MAINTENANCE Maintenance Contracts 21,293 24,183 22,800 23,500 30,093 670.1060 MAINTENANCE Fire Prevention Maintenance 1,314 1,877 2,300 2,688 7,374 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 3,757 3,143 4,655 4,723 4,723 690.1020 SPC DEPT EXP Advertising 3,000 2,382 3,984 4,000 3,984 690.1030 SPC DEPT EXP Printing & Binding 1 0 - - -
690.1210 SPC DEPT EXP Reserve Officer Uniform 11,828 4,406 5,850 12,212 10,191 690.1220 SPC DEPT EXP Physical Examination 7,402 10,880 4,500 9,796 10,879 169,317 203,435 205,559 219,560 253,583
710.1001 PRINCIPAL Copiers 4,146 4,416 5,591 5,598 4,416 4,146 4,416 5,591 5,598 4,416
605.1010 ALLOC COSTS Liability Insurance 38,259 54,533 60,012 60,012 53,956 605.1020 ALLOC COSTS Property & Fire Insurance 12,198 27,666 30,506 30,506 32,946 605.1030 ALLOC COSTS Auto Insurance 6,705 9,804 13,845 13,845 13,845 605.1040 ALLOC COSTS Risk Management 29,443 18,977 20,004 20,004 15,905 605.1130 ALLOC COSTS Retiree Health 24,944 24,723 25,507 25,507 29,005 111,549 135,703 149,874 149,874 145,657
2,826,929 2,808,195 2,308,088 2,437,712 2,312,228
2,826,929 2,808,195 2,308,088 2,437,712 2,312,228
600.1010 EMP SRV Regular Salaries 34,781 35,239 35,730 35,730 23,382 600.1015 EMP SRV Buy back Salaries 623 - 1,296 1,296 1,101 600.1080 EMP SRV PERS 3,878 3,964 4,784 4,784 1,763
600.1081 EMP SRV PERS Unfunded Liability - 9,298 9,143 9,143 57 600.1100 EMP SRV Medicare 501 476 518 518 343
600.1110 EMP SRV Disability/Life Insurance 782 806 822 822 544 600.1120 EMP SRV Health/Dental/Vision Insurance 10,382 9,269 8,800 8,800 7,000 50,948 59,053 61,093 61,093 34,190
Division Total: 001 - Administration
Department Total: 60 - Fire
Department: 80 - Community Development
Division: 801 - Engineering
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Principal Pymts - Principal Payments
Account Classification Total: Allocated Costs - Allocated Costs Division: 001 - Administration
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
31 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
630.1040 COMMUNICATION Postage 241 - - - 300
640.1020 SERVICES Contractual 378,767 575,317 375,000 375,000 375,000 379,008 575,317 375,000 375,000 375,300
429,956 634,370 436,093 436,093 409,490
600.1010 EMP SRV Regular Salaries 36,070 23,234 53,990 49,110 67,439 600.1015 EMP SRV Buy back Salaries - 4,050 584 584 1,028 600.1030 EMP SRV Overtime - 816 - 3,300 -
600.1080 EMP SRV PERS 4,172 2,794 7,229 5,543 8,612
600.1081 EMP SRV PERS Unfunded Liability 7,874 31,120 14,435 19,972 19,390 600.1100 EMP SRV Medicare 505 400 783 712 980
600.1110 EMP SRV Disability/Life Insurance 791 2,055 1,242 1,130 1,555 600.1120 EMP SRV Health/Dental/Vision Insurance 15,764 8,686 26,800 23,668 27,000 600.1130 EMP SRV Worker's Compensation 348 348 698 698 1,380 600.1140 EMP SRV Unemployment Insurance 222 222 421 421 801 65,746 73,725 106,182 105,138 128,185
610.1020 SUPPLIES Operating Supplies 2,102 562 - 500 750 630.1010 COMMUNICATION Telephone - - - - -
630.1020 COMMUNICATION Cellphone 61 - - - -
630.1040 COMMUNICATION Postage 365 206 - 1,000 1,500
640.1010 SERVICES Professional & Technical 62,651 54,136 50,000 10,000 20,000 640.1020 SERVICES Contractual 371,984 361,031 175,000 315,000 350,000 640.1140 SERVICES Commission 1,498 4,610 2,000 2,000 2,000 640.1190 SERVICES General Plan Update 146,697 161,132 82,940 20,212 - 640.1191 SERVICES Zoning Ordinance 4,521 22,338 66,429 62,266 - 650.1020 TRAINING Training & Vocational 2,001 360 2,000 2,000 2,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 110 - - 312 500 690.1030 SPC DEPT EXP Printing & Binding 1,589 248 841 841 866 593,577 604,623 379,210 414,131 377,616
605.1010 ALLOC COSTS Liability Insurance 3,380 6,176 9,396 9,396 12,135 605.1020 ALLOC COSTS Property & Fire Insurance 1,078 3,133 4,776 4,776 7,410 605.1030 ALLOC COSTS Auto Insurance 745 980 1,278 1,278 1,065 605.1040 ALLOC COSTS Risk Management 2,601 2,149 3,132 3,132 3,577 7,804 12,438 18,582 18,582 24,187
667,127 690,786 503,974 537,851 529,988
600.1010 EMP SRV Regular Salaries 60,892 57,646 118,672 106,567 120,775 600.1015 EMP SRV Buy back Salaries - - 2,241 1,325 1,325 600.1020 EMP SRV Part Time Salaries 11,012 - - - -
600.1080 EMP SRV PERS 5,378 4,748 11,893 10,272 9,505
600.1081 EMP SRV PERS Unfunded Liability 862 13,631 12,920 18,001 312 600.1100 EMP SRV Medicare 1,056 893 1,721 1,545 1,751
600.1110 EMP SRV Disability/Life Insurance 1,366 2,540 2,729 2,451 2,777 600.1120 EMP SRV Health/Dental/Vision Insurance 23,528 21,067 40,000 35,403 40,000 600.1130 EMP SRV Worker's Compensation 3,829 7,788 4,774 4,774 9,317 600.1140 EMP SRV Unemployment Insurance 331 599 360 360 676 600.1170 EMP SRV Uniform Allowance 301 - 600 - -
108,554 108,912 195,910 180,698 186,438
610.1010 SUPPLIES Office Supplies 1,899 316 500 500 500 610.1020 SUPPLIES Operating Supplies 1,609 628 500 10,000 750 610.1030 SUPPLIES Lubricant & Fuels 1,796 1,116 1,000 8,000 2,000 620.1010 UTILITIES Electric 2,125 4,826 5,000 7,100 6,808 620.1020 UTILITIES Gas 109 209 200 200 200
630.1010 COMMUNICATION Telephone 294 366 320 320 320
630.1020 COMMUNICATION Cellphone 1,044 897 1,000 1,700 1,200 630.1040 COMMUNICATION Postage 529 134 350 350 350
640.1010 SERVICES Professional & Technical - - - 500 300 640.1020 SERVICES Contractual 2,034 3,365 2,000 35,000 2,500 650.1010 TRAINING Travel & Conference 660 745 1,000 1,000 1,000 650.1020 TRAINING Training & Vocational 645 - 1,000 1,500 1,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 1,004 805 1,000 1,000 1,000 690.1355 SPC DEPT EXP Homelessness Mitigation - 5,364 - 3,000 3,000 13,747 18,770 13,870 70,170 20,928
Division: 802 - Planning
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Principal Pymts - Principal Payments
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 802 - Planning
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Division: 803 - Code Enforcement
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Account Classification Total: M & O - Maintenance and Operations Division Total: 801 - Engineering
32 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
710.1001 PRINCIPAL Copiers 542 545 731 731 545
542 545 731 731 545
605.1010 ALLOC COSTS Liability Insurance 2,253 3,094 4,506 4,506 5,263 605.1020 ALLOC COSTS Property & Fire Insurance 718 1,569 2,290 2,290 3,214 605.1030 ALLOC COSTS Auto Insurance 745 1,634 1,065 1,065 2,130 605.1040 ALLOC COSTS Risk Management 1,734 1,077 1,502 1,502 1,551 5,450 7,374 9,363 9,363 12,158
730.1040 CAPITAL OUTLAY Vehicles 32,242 33,783 - - -
32,242 33,783 - - -
160,534 169,384 219,874 260,962 220,069
600.1010 EMP SRV Regular Salaries 80,646 97,791 187,790 161,770 185,248 600.1015 EMP SRV Buy back Salaries 1,046 - 2,778 8,800 1,338 600.1020 EMP SRV Part Time Salaries - 1,260 28,441 16,973 - 600.1030 EMP SRV Overtime 1,713 7,894 3,000 5,500 5,500 600.1080 EMP SRV PERS 7,458 7,288 22,718 15,267 19,353
600.1081 EMP SRV PERS Unfunded Liability 16,699 902 29,941 54,206 29,294 600.1090 EMP SRV Social Security - 78 - 1,052 -
600.1100 EMP SRV Medicare 1,242 1,478 3,144 2,618 2,700 600.1110 EMP SRV Disability/Life Insurance 2,165 2,245 4,318 3,748 4,280 600.1120 EMP SRV Health/Dental/Vision Insurance 40,001 36,236 54,601 50,079 57,001 600.1130 EMP SRV Worker's Compensation 6,969 6,969 7,663 7,663 6,301 600.1140 EMP SRV Unemployment Insurance 718 718 960 690 761 600.1170 EMP SRV Uniform Allowance 200 173 600 600 -
600.1190 EMP SRV Stipends 1,150 725 650 - -
160,007 163,757 346,604 328,966 311,776
610.1010 SUPPLIES Office Supplies 2,696 804 3,000 3,000 3,000 610.1020 SUPPLIES Operating Supplies 1,824 1,514 1,500 1,500 1,700 610.1030 SUPPLIES Lubricant & Fuels 2,941 3,318 3,200 20,000 3,296 620.1010 UTILITIES Electric 5,696 12,929 25,000 20,000 18,794 620.1020 UTILITIES Gas 293 561 300 350 300
630.1010 COMMUNICATION Telephone 778 969 900 900 900
630.1020 COMMUNICATION Cellphone 1,274 1,506 1,400 1,800 1,400 630.1040 COMMUNICATION Postage 1,845 2,436 2,000 2,000 2,000 640.1010 SERVICES Professional & Technical 172 2,213 1,500 1,500 1,500 640.1020 SERVICES Contractual 156,441 181,067 30,000 115,000 100,000 640.1120 SERVICES Development Contracts 9,430 4,280 10,000 10,000 10,000 650.1010 TRAINING Travel & Conference 2,062 2,209 2,000 2,000 2,000 650.1020 TRAINING Training & Vocational 3,214 4,128 2,000 2,100 2,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 541 578 700 750 700 690.1020 SPC DEPT EXP Advertising - - - - -
690.1030 SPC DEPT EXP Printing & Binding 408 2,695 1,200 1,200 1,200 690.1050 SPC DEPT EXP Rental 418 352 500 500 500
690.1250 SPC DEPT EXP SMIP Payments 4,177 3,343 3,500 3,500 3,500 690.1260 SPC DEPT EXP SB1473 BLDG STRD Payments 1,304 1,143 1,500 1,500 1,500 195,515 226,047 90,200 187,600 154,290
710.1001 PRINCIPAL Copiers 1,084 1,089 1,462 1,462 1,090 1,084 1,089 1,462 1,462 1,090
605.1010 ALLOC COSTS Liability Insurance 4,876 7,545 7,577 7,577 12,484 605.1020 ALLOC COSTS Property & Fire Insurance 1,555 3,828 3,852 3,852 7,623 605.1030 ALLOC COSTS Auto Insurance 745 817 2,130 2,130 2,130 605.1040 ALLOC COSTS Risk Management 3,752 2,626 2,526 2,526 3,680 605.1130 ALLOC COSTS Retiree Health 9,892 11,576 11,747 11,747 14,514 20,820 26,392 27,832 27,832 40,431
730.1040 CAPITAL OUTLAY Vehicles - - - - -
- - - - -
377,426 417,285 466,098 545,860 507,587
600.1010 EMP SRV Regular Salaries 6,760 33,071 24,315 19,307 21,471 600.1015 EMP SRV Buy back Salaries - 1,586 360 360 334
600.1030 EMP SRV Overtime - 403 - 300 -
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 805 - Building
Division: 806 - Housing
Employee Service - Employee Services
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Principal Pymts - Principal Payments
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 803 - Code Enforcement
Account Classification Total: Allocated Costs - Allocated Costs Division: 805 - Building
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 33 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1080 EMP SRV PERS 502 3,448 2,432 1,762 2,187
600.1081 EMP SRV PERS Unfunded Liability 1,771 8,086 2,535 3,658 2,834 600.1100 EMP SRV Medicare 97 518 353 280 311
600.1110 EMP SRV Disability/Life Insurance 177 966 559 444 494 600.1120 EMP SRV Health/Dental/Vision Insurance 3,263 10,065 7,000 6,379 7,000 600.1130 EMP SRV Worker's Compensation 73 79 209 209 204 600.1140 EMP SRV Unemployment Insurance 43 48 126 126 118 12,686 58,269 37,889 32,825 34,953
610.1010 SUPPLIES Office Supplies - - 360 360 360
610.1020 SUPPLIES Operating Supplies - - - - -
630.1040 COMMUNICATION Postage 171 202 350 350 375
640.1010 SERVICES Professional & Technical - 3,860 5,000 12,000 12,000 640.1020 SERVICES Contractual 11,934 10,675 20,000 13,000 12,000 640.1150 SERVICES Self Help CDBG Conract - - 6,000 5,250 9,000 650.1010 TRAINING Travel & Conference - 324 1,000 1,000 1,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 125 9 500 500 500 690.1020 SPC DEPT EXP Advertising - - 750 1,500 1,500
12,231 15,070 33,960 33,960 36,735
605.1010 ALLOC COSTS Liability Insurance 800 1,009 6,235 6,235 1,796 605.1020 ALLOC COSTS Property & Fire Insurance 255 512 3,170 3,170 1,097 605.1040 ALLOC COSTS Risk Management 616 351 2,078 2,078 529 605.1130 ALLOC COSTS Retiree Health 947 1,150 1,063 1,063 1,322 3,022 2,618 12,546 12,546 4,744
76,361 27,535 84,395 79,331 76,432
1,988,185 1,662,578 1,710,434 1,860,097 1,743,566
31,142,024 18,307,016 19,811,399 22,625,579 23,221,953
20,142,875 24,074,052 22,128,430 19,488,196 18,498,832
31,142,024 18,307,016 19,811,399 22,625,579 23,221,953
(10,999,149) 5,767,037 2,317,031 (3,137,383) (4,723,121) Minus One Time Revenues and Expenses
19,973,664 24,009,569 21,881,290 19,271,272 18,461,739
18,380,659 18,307,016 17,414,403 18,171,567 18,137,783
1,593,005 5,702,554 4,466,887 1,099,705 323,956
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:

Division Total: 806 - Housing
Department Total: 80 - Community Development
EXPENSES Total
Fund REVENUE Total: 101 - General Fund
Fund EXPENSE Total: 101 - General Fund
Fund Total: 101 - General Fund
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 34 ENTERPRISE FUNDS
Business-Type fund revenues are primarily paid through fees for services. The business-type revenues are restricted for the use for which they are collected. The Business-Type Funds include the following departments and divisions:
• 114 - Vocational Center Fund ........................................................................................................ 36 • 115 - Ridge Creek Golf Management............................................................................................ 36 • 116 - Ridge Creek Golf .................................................................................................................. 37 • 117 - Ridge Creek The Patio .......................................................................................................... 39 • 118 - Ridge Creek Event Center .................................................................................................... 40 • 230 - Water Fund ........................................................................................................................... 40 • 231 - Sewer Fund ........................................................................................................................... 43 • 232 - Disposal Fund........................................................................................................................ 46 • 233 - Transit Fund .......................................................................................................................... 48 • 234 - CNG Fund .............................................................................................................................. 49 • 320 - Ambulance Fund ................................................................................................................... 50 35 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 3,946 51,523 0 75,000 50,000 412.2000 USE OF MONEY & PROP Lease Interest Income 12,327 1,918000 419.1010 LEASE RECIEPTS Lease - County 334,001 80,319000 350,275 133,759 0 75,000 50,000
415.1050 OTH FIN SOURCES Sale of City Land/Property 0 1,351,026000 0 1,351,026000
350,275 1,484,785 0 75,000 50,000
610.1040 SUPPLIES Repair & Maintenance Supplies 2,1380000 620.1010 UTILITIES Electric 354 255 0 180 0
620.1020 UTILITIES Gas 0 0 0 320 0
630.1010 COMMUNICATION Telephone 361 419000
640.1010 SERVICES Professional & Technical 200000
640.1020 SERVICES Contractual 4,108 2,738000
670.1010 MAINTENANCE Repair & Maintenance 13,956 12,953000 20,936 16,365 0 500 0
20,936 16,365 0 500 0
20,936 16,365 0 500 0
20,936 16,365 0 500 0
350,275 1,484,785 0 75,000 50,000
20,936 16,365 0 500 0
329,338 1,468,420 0 74,500 50,000
451.1010 ROUNDS & PLAY Green Fees 1,324,2710000
451.1020 ROUNDS & PLAY Cart 349,1450000
451.1030 ROUNDS & PLAY Range 96,8320000
452.1010 FOOD & BEVERAGES Food 779,9110000
452.1015 FOOD & BEVERAGES Beverages 76,9450000
452.1020 FOOD & BEVERAGES Service Income 230,4240000
452.1030 FOOD & BEVERAGES Beer 216,2350000
452.1040 FOOD & BEVERAGES Liquor 186,0530000
452.1050 FOOD & BEVERAGES Wine 37,6190000
453.1010 PRO-SHOP Merchandise 341,7380000
453.1020 PRO-SHOP Club Rental 2,1950000
453.1040 PRO-SHOP Tobacco 7,0630000
453.1050 PRO-SHOP Lesson 21,7080000
454.1010 EVENT CENTER Food 239,3590000
454.1015 EVENT CENTER Beverages 3,2080000
454.1030 EVENT CENTER Beer 10,6730000
454.1040 EVENT CENTER Liquor 12,8540000
454.1050 EVENT CENTER Wine 1,8920000
3,938,1250000
414.1010 MISC Other Miscellaneous Revenue 6,1550000
452.2000 FOOD & BEVERAGES Cost of Goods Sold -517,4720000 453.2000 PRO-SHOP Cost of Goods Sold -261,3930000
-772,7100000
800.116 TRSF IN Ridgecreek Golf 0 347,305000
0 347,305000
3,165,415 347,305000
640.1020 SERVICES Contractual 106,0360000
799.1000 MISCELLANEOUS Cash Short 5460000
799.2200 MISCELLANEOUS Capitalized Assets -1,365 -8,315000 105,217 -8,315000
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 25 - Ridge Creek Golf
Division: 251 - Golf Admin
Fund: 115 - Ridgecreek Golf Management

REVENUES
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Division Total: 105 - Vocational Center
Department Total: 10 - Legislative Services
EXPENSES Total
Fund REVENUE Total: 114 - Vocational Center
Fund EXPENSE Total: 114 - Vocational Center
Fund Total: 114 - Vocational Center
REVENUES Total

EXPENSES
Department: 10 - Legislative Services
Division: 105 - Vocational Center
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Fund: 114 - Vocational Center

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Other - Other Financing Sources
Account Classification Total: Other - Other Financing Sources 36 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
720.1000 INTEREST Interest 5,5220000
5,5220000
110,739 -8,315000
600.1010 EMP SRV Regular Salaries 616,8360000
600.1070 EMP SRV Taxes & Benefits 121,5430000
738,3790000
610.1010 SUPPLIES Office Supplies 3,6960000
610.1020 SUPPLIES Operating Supplies 172,4910000
610.1030 SUPPLIES Lubricant & Fuels 26,9040000
620.1010 UTILITIES Electric 144,5600000
630.1010 COMMUNICATION Telephone 2,4120000
640.1020 SERVICES Contractual 47,8540000
640.1050 SERVICES Taxes 8,7310000
650.1010 TRAINING Travel & Conference 8,0080000
670.1010 MAINTENANCE Repair & Maintenance 109,2320000
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 4,5850000 690.1020 SPC DEPT EXP Advertising 26,9500000
690.1030 SPC DEPT EXP Printing & Binding 2940000
690.1050 SPC DEPT EXP Rental 30,6530000
690.1100 SPC DEPT EXP Purchase Discount -10,0920000
690.1110 SPC DEPT EXP Credit Card Discount 56,5180000
632,7960000
1,371,1750000
600.1010 EMP SRV Regular Salaries 138,7270000
600.1070 EMP SRV Taxes & Benefits 43,3600000
182,0870000
610.1020 SUPPLIES Operating Supplies 5,0060000
630.1010 COMMUNICATION Telephone 2880000
640.1020 SERVICES Contractual 8180000
690.1320 SPC DEPT EXP Handicap Expense 23,2270000
29,3390000
211,4260000
600.1010 EMP SRV Regular Salaries 751,2120000
600.1070 EMP SRV Taxes & Benefits 142,8830000
894,0950000
610.1020 SUPPLIES Operating Supplies 75,8970000
640.1020 SERVICES Contractual 16,8810000
670.1010 MAINTENANCE Repair & Maintenance 20,7270000
113,5050000
1,007,6000000
2,700,940 -8,315000
2,700,940 -8,315000
3,165,415 347,305000
2,700,940 -8,315000
464,475 355,620000
451.1010 ROUNDS & PLAY Green Fees 0 1,412,313 1,395,889 1,527,917 1,634,096 451.1020 ROUNDS & PLAY Cart 0 369,367 389,970 452,601 513,176 451.1030 ROUNDS & PLAY Range 0 118,582 118,056 155,801 170,000 453.1010 PRO-SHOP Merchandise 0 365,935 378,319 353,466 376,219 0 2,266,197 2,282,234 2,489,785 2,693,491
453.2000 PRO-SHOP Cost of Goods Sold 0 -240,207 -273,117 -225,781 -239,098 0 -240,207 -273,117 -225,781 -239,098
0 2,025,990 2,009,117 2,264,004 2,454,393
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
EXPENSES Total
Fund REVENUE Total: 115 - Ridgecreek Golf Management
Fund EXPENSE Total: 115 - Ridgecreek Golf Management
Fund Total: 115 - Ridgecreek Golf Management
Fund: 116 - Ridgecreek Golf

REVENUES
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 254 - Food & Beverage
Department Total: 25 - Ridge Creek Golf
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 253 - Pro-shop
Division: 254 - Food & Beverage
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 252 - Golf Course & Grounds
Division: 253 - Pro-shop
Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Division Total: 251 - Golf Admin
Division: 252 - Golf Course & Grounds
37 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1010 EMP SRV Regular Salaries 0 58,266 46,895 42,350 101,827 600.1070 EMP SRV Taxes & Benefits 0 12,508 19,854 3,522 15,577 0 70,774 66,749 45,872 117,404
640.1100 SERVICES Administrative Fees/Costs 0 52,085 57,694 49,998 55,482 650.1010 TRAINING Travel & Conference 0 2,557 8,050 5,644 3,000 650.1020 TRAINING Training & Vocational 0 3,914000
690.1030 SPC DEPT EXP Printing & Binding 0 430 0 384 0
799.1000 MISCELLANEOUS Cash Short 0 -7000
0 58,980 65,744 56,026 58,482
720.1000 INTEREST Interest 0 3,867 4,148 4,148 2,925
0 3,867 4,148 4,148 2,925
730.1070 CAPITAL OUTLAY Machinery and Equipment 0 0 0 43,584 0 0 0 0 43,584 0
900.115 TRSF OUT Ridge Creek Golf 0 347,305000
0 347,305000
0 480,927 136,641 149,630 178,811
600.1010 EMP SRV Regular Salaries 0 349,009 418,520 444,232 543,447 600.1070 EMP SRV Taxes & Benefits 0 74,209 90,472 62,280 69,120 0 423,218 508,992 506,512 612,567
610.1010 SUPPLIES Office Supplies 0 1,607 3,180 3,067 3,000 610.1020 SUPPLIES Operating Supplies 0 339,022 137,441 153,844 136,369 610.1030 SUPPLIES Lubricant & Fuels 0 27,482 31,950 27,738 31,974 620.1010 UTILITIES Electric 0 29,798 43,750 34,903 59,258 620.1020 UTILITIES Gas 0 7,207 7,250 7,244 12,812
620.1030 UTILITIES Water 0 2,211 3,005 4,696 8,527
620.1040 UTILITIES Cable 0 327 1,200 1,413 445
630.1010 COMMUNICATION Telephone 0 1,745 2,640 2,886 8,489 630.1040 COMMUNICATION Postage 0 2,214 3,200 4,412 3,360 640.1020 SERVICES Contractual 0 55,032 34,406 36,205 60,867 640.1050 SERVICES Taxes 0 4,949 13,047 13,441 9,108
650.1020 TRAINING Training & Vocational 0 22,213 6,240 20,591 13,500 670.1010 MAINTENANCE Repair & Maintenance 0 72,159 46,330 45,319 48,765 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 0 2,728 3,200 3,939 3,500 690.1020 SPC DEPT EXP Advertising 0 6,505 44,472 32,025 36,004 690.1030 SPC DEPT EXP Printing & Binding 0 270 1,380 0 0 690.1050 SPC DEPT EXP Rental 0 18,896 25,200 22,947 24,270 690.1110 SPC DEPT EXP Credit Card Discount 0 25,011 22,500 22,757 44,351 799.1000 MISCELLANEOUS Cash Short 0 10,365 0 -1,408 0
0 629,741 430,391 436,019 504,599
710.2072 PRINCIPAL Golf Utility Vehicles 0 0 2,731 2,730 2,730 0 0 2,731 2,730 2,730
720.1000 INTEREST Interest 0 1,434000
0 1,434000
0 1,054,392 942,114 945,261 1,119,896
600.1010 EMP SRV Regular Salaries 0 316,244 338,066 324,598 350,124 600.1070 EMP SRV Taxes & Benefits 0 70,132 93,587 62,800 74,965 0 386,376 431,653 387,398 425,089
610.1010 SUPPLIES Office Supplies 0 287 600 43 0
610.1020 SUPPLIES Operating Supplies 0 23,668 17,191 27,455 27,890 620.1010 UTILITIES Electric 0 33,583 43,750 34,903 9,621 620.1020 UTILITIES Gas 0 7,812 7,250 7,244 2,080
620.1030 UTILITIES Water 0 2,612 3,005 4,696 1,384
620.1040 UTILITIES Cable 0 214 1,200 1,413 345
630.1010 COMMUNICATION Telephone 0 896 2,640 1,146 248
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Division Total: 252 - Golf Course & Grounds
Division: 256 - Golf Operations
Division Total: 251 - Golf Admin
Division: 252 - Golf Course & Grounds
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Transfer - Transfer
Account Classification Total: Transfer - Transfer
Department: 25 - Ridge Creek Golf
Division: 251 - Golf Admin
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 38 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
630.1040 COMMUNICATION Postage 0 1,875 2,140 2,150 180
640.1020 SERVICES Contractual 0 19,023 23,084 24,665 8,944 640.1050 SERVICES Taxes 0 7,211 5,315 5,544 5,544
650.1020 TRAINING Training & Vocational 0 2,662000
670.1010 MAINTENANCE Repair & Maintenance 0 7,687 10,032 14,039 9,540 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 0 455000 690.1100 SPC DEPT EXP Purchase Discount 0 1,029 0 -310 0 690.1110 SPC DEPT EXP Credit Card Discount 0 19,336 22,500 22,757 7,201 690.1320 SPC DEPT EXP Handicap Expense 0 27,280 33,200 28,480 30,550 0 155,631 171,907 174,225 103,527
710.2070 PRINCIPAL Golf Carts 0 0 70,605 70,128 110,442 0 0 70,605 70,128 110,442
0 542,007 674,165 631,751 639,058
0 2,077,326 1,752,920 1,726,642 1,937,765
0 2,077,326 1,752,920 1,726,642 1,937,765
0 2,025,990 2,009,117 2,264,004 2,454,393
0 2,077,326 1,752,920 1,726,642 1,937,765
0 -51,336 256,197 537,362 516,628
452.1010 FOOD & BEVERAGES Food 0 759,691 918,509 760,857 889,073 452.1015 FOOD & BEVERAGES Beverages 0 66,115 77,450 64,005 78,180 452.1020 FOOD & BEVERAGES Service Income 0 98,255 298,052 56,264 99,201 452.1030 FOOD & BEVERAGES Beer 0 278,845 319,875 323,351 338,886 452.1040 FOOD & BEVERAGES Liquor 0 253,407 276,436 327,721 342,575 452.1050 FOOD & BEVERAGES Wine 0 43,511 57,615 46,864 49,715 0 1,499,824 1,947,937 1,579,062 1,797,630
452.2000 FOOD & BEVERAGES Cost of Goods Sold 0 -607,665 -559,455 -600,370 -486,726 0 -607,665 -559,455 -600,370 -486,726
800.116 TRSF IN Ridgecreek Golf 0 153,496000
0 153,496000
0 1,045,655 1,388,482 978,692 1,310,904
600.1010 EMP SRV Regular Salaries 0 29,133 23,447 21,175 67,957 600.1070 EMP SRV Taxes & Benefits 0 5,433 9,927 1,761 10,395 0 34,566 33,374 22,936 78,352
640.1100 SERVICES Administrative Fees/Costs 0 22,136 28,847 24,999 37,029 650.1010 TRAINING Travel & Conference 0 588000
0 22,723 28,847 24,999 37,029
0 57,289 62,221 47,935 115,381
600.1010 EMP SRV Regular Salaries 0 787,097 896,688 990,913 829,939 600.1070 EMP SRV Taxes & Benefits 0 147,438 182,681 130,026 93,632 0 934,534 1,079,369 1,120,939 923,571
610.1010 SUPPLIES Office Supplies 0 300 0 366 0
610.1020 SUPPLIES Operating Supplies 0 31,097 30,780 67,866 50,690 620.1010 UTILITIES Electric 0 33,583 43,750 34,903 45,969 620.1020 UTILITIES Gas 0 7,812 7,250 7,244 9,939
620.1030 UTILITIES Water 0 2,612 3,005 4,696 6,615
620.1040 UTILITIES Cable 0 3,909 1,200 1,413 72
630.1010 COMMUNICATION Telephone 0 896 2,640 1,146 1,186 630.1040 COMMUNICATION Postage 0 203000
640.1020 SERVICES Contractual 0 70,253 49,584 50,705 63,889 640.1050 SERVICES Taxes 0 1,421000
650.1020 TRAINING Training & Vocational 0 2,662000
670.1010 MAINTENANCE Repair & Maintenance 0 45,767 25,800 28,732 24,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 0 195000 690.1050 SPC DEPT EXP Rental 0 13,697 16,800 6,911 9,500 Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 251 - Golf Admin
Division: 254 - Food & Beverage
Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 25 - Ridge Creek Golf
Division: 251 - Golf Admin
Fund: 117 - Ridgecreek The Patio

REVENUES
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Division Total: 256 - Golf Operations
Department Total: 25 - Ridge Creek Golf
EXPENSES Total
Fund REVENUE Total: 116 - Ridgecreek Golf
Fund EXPENSE Total: 116 - Ridgecreek Golf
Fund Total: 116 - Ridgecreek Golf
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments 39 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
690.1110 SPC DEPT EXP Credit Card Discount 0 19,336 22,500 22,757 34,406 0 233,743 203,309 226,739 246,266
0 1,168,278 1,282,678 1,347,678 1,169,837
0 1,225,567 1,344,899 1,395,613 1,285,218
0 1,225,567 1,344,899 1,395,613 1,285,218
0 1,045,655 1,388,482 978,692 1,310,904
0 1,225,567 1,344,899 1,395,613 1,285,218
0 -179,912 43,583 -416,921 25,686
454.1010 EVENT CENTER Food 0 353,612 292,720 254,613 307,521 454.1015 EVENT CENTER Beverages 0 6,132 4,841 4,895 6,100 454.1020 EVENT CENTER Gratuity Income 0 161,072 133,800 140,346 166,212 454.1030 EVENT CENTER Beer 0 3,800 5,573 3,800 3,876
454.1040 EVENT CENTER Liquor 0 24,364 17,925 7,001 24,758 454.1050 EVENT CENTER Wine 0 920 905 256 570
0 549,900 455,764 410,911 509,037
454.2000 EVENT CENTER Cost of Goods Sold 0 -141,965 -130,692 -156,231 -102,214 0 -141,965 -130,692 -156,231 -102,214
800.116 TRSF IN Ridgecreek Golf 0 54,697000
0 54,697000
0 462,632 325,072 254,680 406,823
600.1010 EMP SRV Regular Salaries 0 29,133 23,447 21,175 19,243 600.1070 EMP SRV Taxes & Benefits 0 5,432 9,925 1,761 2,944 0 34,565 33,372 22,936 22,187
640.1100 SERVICES Administrative Fees/Costs 0 22,136 28,847 24,999 10,485 650.1010 TRAINING Travel & Conference 0 588000
0 22,723 28,847 24,999 10,485
0 57,289 62,219 47,935 32,672
600.1010 EMP SRV Regular Salaries 0 247,376 301,609 255,644 153,789 600.1070 EMP SRV Taxes & Benefits 0 50,356 70,539 38,410 17,957 0 297,733 372,148 294,054 171,746
610.1010 SUPPLIES Office Supplies 0 761000
610.1020 SUPPLIES Operating Supplies 0 12,446 11,040 35,678 19,190 620.1010 UTILITIES Electric 0 33,583 43,750 34,903 13,017 620.1020 UTILITIES Gas 0 7,812 7,250 7,244 2,815
620.1030 UTILITIES Water 0 2,612 3,005 4,696 1,873
620.1040 UTILITIES Cable 0 0 1,200 1,413 98
630.1010 COMMUNICATION Telephone 0 896 2,640 1,146 336
630.1040 COMMUNICATION Postage 0 460000
640.1020 SERVICES Contractual 0 80,690 64,184 87,586 69,952 640.1050 SERVICES Taxes 0 1,421000
650.1020 TRAINING Training & Vocational 0 2,802000
670.1010 MAINTENANCE Repair & Maintenance 0 10,702 13,800 7,142 6,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 0 195 0 53 0 690.1020 SPC DEPT EXP Advertising 0 2,205000
690.1050 SPC DEPT EXP Rental 0 2,748 3,900 1,797 1,800
690.1110 SPC DEPT EXP Credit Card Discount 0 19,336 22,500 22,757 9,743 0 178,669 173,269 204,415 124,824
0 476,402 545,417 498,469 296,570
0 533,691 607,636 546,404 329,242
0 533,691 607,636 546,404 329,242
0 462,632 325,072 254,680 406,823
0 533,691 607,636 546,404 329,242
0 -71,059 -282,564 -291,724 77,581
Fund EXPENSE Total: 118 - Ridgecreek Event Center
Fund Total: 118 - Ridgecreek Event Center
Fund: 230 - Water

REVENUES
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 255 - Event Center
Department Total: 25 - Ridge Creek Golf
EXPENSES Total
Fund REVENUE Total: 118 - Ridgecreek Event Center
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 251 - Golf Admin
Division: 255 - Event Center
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services REVENUES Total

EXPENSES
Department: 25 - Ridge Creek Golf
Division: 251 - Golf Admin
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
EXPENSES Total
Fund REVENUE Total: 117 - Ridgecreek The Patio
Fund EXPENSE Total: 117 - Ridgecreek The Patio
Fund Total: 117 - Ridgecreek The Patio
Fund: 118 - Ridgecreek Event Center

REVENUES
Account Classification Total: M & O - Maintenance and Operations Division Total: 254 - Food & Beverage
Department Total: 25 - Ridge Creek Golf
40 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
411.1110 FINES Utility Delinquency (penalties) 0 47,717 35,350 55,000 49,158 0 47,717 35,350 55,000 49,158
412.1000 USE OF MONEY & PROP Investment Earnings 8,740 71,816 15,000 85,000 60,000 8,740 71,816 15,000 85,000 60,000
413.1060 INTERGOVT State Grants 0 5,312 0 131,176 0
413.1111 INTERGOVT Prop 1B 326,8640000
326,864 5,312 0 131,176 0
409.5001 SRVC & FEE Water Service 3,121,914 3,055,877 3,237,233 3,361,465 3,663,997 409.5090 SRVC & FEE Water Service Connection 7,296 16,966 12,000 38,723 28,000 409.5100 SRVC & FEE After Hours Service Charges 0 149 100 100 100 409.5110 SRVC & FEE Delinquent Water On/Off 0 24,000 15,000 40,000 40,000 409.5120 SRVC & FEE Back Flow Test 17,266 22,528 18,000 18,000 18,000 409.5130 SRVC & FEE Temporary Meter Rental 4,730 13,481 10,100 10,100 10,100 409.5140 SRVC & FEE New Water Service 31,238 42,962 44,961 44,961 36,777 409.5160 SRVC & FEE Backflow Repair 1,718 6,877 6,000 6,000 6,000 409.5180 SRVC & FEE Account Set-up fee/ Name Change 2,814 691 3,000 3,000 3,000 3,186,976 3,183,532 3,346,394 3,522,349 3,805,974
414.1010 MISC Other Miscellaneous Revenue 9,726 2,003 0 800 0 414.1230 MISC Coronavirus Relief Fund 4040000
414.1231 MISC Arrearage Program 72,923 0 0 1,978 0
83,053 2,003 0 2,778 0
800.182 TRSF IN Water Debt Service 464,680 477,209000
464,680 477,209000
4,070,312 3,787,589 3,396,744 3,796,303 3,915,132
600.1010 EMP SRV Regular Salaries 61,696 61,324 71,877 62,502 70,310 600.1015 EMP SRV Buy back Salaries 5,133 621 1,565 1,264 1,264 600.1020 EMP SRV Part Time Salaries 467 5,103 9,573 15,395 9,575 600.1080 EMP SRV PERS 6,101 5,981 7,955 7,136 7,953
600.1081 EMP SRV PERS Unfunded Liability 9,554 7,835 7,200 8,939 8,891 600.1090 EMP SRV Social Security 0 0 0 441 756
600.1100 EMP SRV Medicare 1,008 933 1,185 1,031 1,162
600.1110 EMP SRV Disability/Life Insurance 1,788 1,715 1,660 1,660 1,624 600.1120 EMP SRV Health/Dental/Vision Insurance 27,075 23,649 26,400 23,619 26,400 600.1130 EMP SRV Worker's Compensation 778 938 972 972 918 600.1140 EMP SRV Unemployment Insurance 496 577 573 573 533 600.1190 EMP SRV Stipends 230000
114,120 108,677 128,960 123,532 129,386
610.1010 SUPPLIES Office Supplies 2,785 1,879 3,000 3,000 3,000 610.1030 SUPPLIES Lubricant & Fuels 51 112 35 50 150
630.1040 COMMUNICATION Postage 14,671 19,311 18,000 21,000 20,000 640.1010 SERVICES Professional & Technical 17,573 23,248 21,000 28,800 23,000 640.1020 SERVICES Contractual 0 0 8,333 0 0
650.1010 TRAINING Travel & Conference 0 0 600 200 600
650.1020 TRAINING Training & Vocational 0 0 0 0150
670.1030 MAINTENANCE Equipment Maintenance 912 0 225 225 225 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 0 0 50 75 50 690.1030 SPC DEPT EXP Printing & Binding 479 295 500 500 500 690.1050 SPC DEPT EXP Rental 323 1,419 500 900 1,500
36,795 46,263 52,243 54,750 49,175
710.1001 PRINCIPAL Copiers 0 0 2,175 2,175 2,175
0 0 2,175 2,175 2,175
605.1010 ALLOC COSTS Liability Insurance 2,592 3,861 3,855 3,855 4,628 605.1020 ALLOC COSTS Property & Fire Insurance 826 1,959 1,959 1,959 2,826 605.1030 ALLOC COSTS Auto Insurance 0 272 355 355 355
605.1040 ALLOC COSTS Risk Management 1,994 1,343 1,285 1,285 1,364 605.1150 ALLOC COSTS Fire/Ambulance 2490000
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Department: 70 - Public Works
Division: 303 - Utility Billing & Collections
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Fines & Forfeit - Fines & Forfeitures
Account Classification Total: Fines & Forfeit - Fines & Forfeitures 41 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
5,661 7,435 7,454 7,454 9,173
156,576 162,375 190,832 187,911 189,909
600.1010 EMP SRV Regular Salaries 362,913 351,935 427,496 432,909 531,747 600.1015 EMP SRV Buy back Salaries 1,550 8,567 6,676 7,399 7,971 600.1020 EMP SRV Part Time Salaries -2,2810000
600.1030 EMP SRV Overtime 5,664 12,209 12,000 20,000 12,000 600.1050 EMP SRV Standby 2,070 3,579 3,500 3,700 3,500
600.1080 EMP SRV PERS 41,791 39,163 48,233 47,834 61,292 600.1081 EMP SRV PERS Unfunded Liability 71,947 84,844 71,054 99,781 113,288 600.1100 EMP SRV Medicare 5,506 5,351 6,245 6,344 7,777 600.1110 EMP SRV Disability/Life Insurance 9,245 9,534 9,905 10,061 12,335 600.1120 EMP SRV Health/Dental/Vision Insurance 174,630 143,485 150,201 154,650 191,002 600.1130 EMP SRV Worker's Compensation 52,562 52,994 57,776 57,776 76,347 600.1140 EMP SRV Unemployment Insurance 2,361 2,472 2,640 2,640 3,360 600.1170 EMP SRV Uniform Allowance 9,301 9,609 3,780 10,000 4,980 600.1180 EMP SRV OPEB GASB 75 37,120 -29,446000
600.1185 EMP SRV PENSION GASB 68 109,597 -166,195000
600.1190 EMP SRV Stipends 1710000
884,148 528,100 799,506 853,094 1,025,599
610.1010 SUPPLIES Office Supplies 4,198 2,190 3,464 3,646 3,533 610.1020 SUPPLIES Operating Supplies 328,156 310,556 243,374 343,374 326,270 610.1030 SUPPLIES Lubricant & Fuels 31,760 47,697 40,800 40,800 41,616 610.1040 SUPPLIES Repair & Maintenance Supplies 1,745 770 4,558 1,500 1,530 610.1050 SUPPLIES Small Tools 281 0 1,624 750 765
610.1060 SUPPLIES Safety Equipment & Supplies 0 377 2,165 750 765 620.1010 UTILITIES Electric 542,967 412,456 575,922 575,922 593,230 620.1020 UTILITIES Gas 837 1,473 1,000 1,000 1,000
630.1010 COMMUNICATION Telephone 11,772 15,867 14,360 14,360 14,627 630.1020 COMMUNICATION Cellphone 3,300 3,712 3,500 3,500 3,600 630.1040 COMMUNICATION Postage 171 284 500 500 500
640.1010 SERVICES Professional & Technical 54,899 33,626 35,000 35,000 35,700 640.1020 SERVICES Contractual 184,505 115,364 137,700 287,700 290,454 640.1060 SERVICES Legal Services 0 0 2,000 500 2,000
640.1110 SERVICES Security Services 428 844 758 3,221 773 640.1130 SERVICES Lab/Testing 19,905 19,390 32,473 25,000 25,500 650.1010 TRAINING Travel & Conference 814 1,058 3,494 3,494 3,624 650.1020 TRAINING Training & Vocational 640 2,832 3,000 3,000 3,000 670.1010 MAINTENANCE Repair & Maintenance 8,226 3,094 48,851 5,000 31,000 670.1030 MAINTENANCE Equipment Maintenance 2,484 546 18,000 5,000 2,000 670.1040 MAINTENANCE Vehicle Maintenance 6,574 5,738 7,000 10,000 7,000 670.1080 MAINTENANCE Backflow Repair Expense 1,430 13,252 7,000 25,000 11,000 670.1090 MAINTENANCE Wells 15,578 3,525 15,000 15,000 15,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 14,950 16,418 21,502 21,502 22,152 690.1020 SPC DEPT EXP Advertising 262 1,689 2,000 2,000 2,000 690.1030 SPC DEPT EXP Printing & Binding 36 1,662 2,000 2,000 2,000 690.1050 SPC DEPT EXP Rental 2,118 2,164 7,000 7,000 7,000 799.1100 MISCELLANEOUS Uncollectible Accounts Expense -5,699 27,505 10,000 10,000 10,000 799.2200 MISCELLANEOUS Capitalized Assets -459,676 -142,274000 772,661 901,814 1,244,045 1,446,519 1,457,639
700.1231 STATE GRANT Arrearage Program 70,799 0 0 1,978 0 70,799 0 0 1,978 0
710.1001 PRINCIPAL Copiers 0 0 4,316 4,316 4,316
710.2050 PRINCIPAL Vehicles 4,811 0 17,549 17,549 30,000 710.2065 PRINCIPAL VacHunter Excavator 0 0 25,385 25,385 26,343 4,811 0 47,250 47,250 60,659
720.2050 INTEREST Vehicles 10,851 9,301 5,636 5,636 10,000 720.2065 INTEREST VacHunter Excavator 4,795 3,906 2,983 2,983 2,025 720.2066 INTEREST SCADA System 1,4880000
17,134 13,207 8,619 8,619 12,025
605.1010 ALLOC COSTS Liability Insurance 23,540 40,953 41,392 41,392 51,197 605.1020 ALLOC COSTS Property & Fire Insurance 7,505 20,776 21,041 21,041 31,262 Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Account Classification Total: Allocated Costs - Allocated Costs Division Total: 303 - Utility Billing & Collections
Division: 703 - Water
42 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
605.1030 ALLOC COSTS Auto Insurance 3,725 5,270 4,739 4,739 4,526 605.1040 ALLOC COSTS Risk Management 18,115 14,251 13,797 13,797 15,092 605.1050 ALLOC COSTS Vehicle Maintenance 16,567 23,427 37,528 37,528 20,224 605.1060 ALLOC COSTS Custodian 7,519 9,125 9,703 9,703 7,281 605.1080 ALLOC COSTS Interdepartment Overhead 238,167 254,839 271,403 271,403 252,010 605.1130 ALLOC COSTS Retiree Health 16,709 15,797 16,908 16,908 9,990 605.1170 ALLOC COSTS Property Maintenance 6,460 7,752 8,492 8,492 8,538 338,307 392,190 425,003 425,003 400,120
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 0 115,652000 730.1100 CAPITAL OUTLAY IT Functionality 0 0 0 07,750
0 115,652 0 0 7,750
680.1155 CAPITAL PROJECTS Wells 0 0 15,000 0 0
680.1190 CAPITAL PROJECTS Feasibility Study 498,644 37,595000 498,644 37,595 15,000 0 0
900.122 TRSF OUT Equipment Replacement 3,511 3,511 3,715 3,715 3,511 900.182 TRSF OUT Water Debt Service 499,578 470,590 418,941 375,882 361,175 900.185 TRSF OUT Financing Authority Debt Service 275,017 327,075 346,443 346,443 365,607 900.203 TRSF OUT Transportation 3,652 3,652 3,652 3,652 3,652 900.261 TRSF OUT Water Capital Projects 0 37,537 0 135,269 650,000 781,758 842,365 772,751 864,961 1,383,945
3,368,262 2,830,922 3,312,174 3,647,424 4,347,737
3,524,838 2,993,298 3,503,006 3,835,335 4,537,646
3,524,838 2,993,298 3,503,006 3,835,335 4,537,646
4,070,312 3,787,589 3,396,744 3,796,303 3,915,132
3,524,838 2,993,298 3,503,006 3,835,335 4,537,646
545,474 794,291 -106,262 -39,032 -622,514
411.1110 FINES Utility Delinquency (penalties) 0 57,581 42,420 65,000 42,844 0 57,581 42,420 65,000 42,844
412.1000 USE OF MONEY & PROP Investment Earnings 754 5,709 500 1,000 1,000 412.1100 USE OF MONEY & PROP Property Lease/Rental 17,710 17,910 17,710 17,910 17,910 18,464 23,619 18,210 18,910 18,910
409.5002 SRVC & FEE Sewer Service 3,756,240 3,718,500 3,827,978 4,453,351 4,637,809 409.5340 SRVC & FEE Industrial Monitoring Charge 14,070 12,730 14,140 12,857 12,986 3,770,310 3,731,230 3,842,118 4,466,208 4,650,795
414.1230 MISC Coronavirus Relief Fund 4150000
414.1231 MISC Arrearage Program 64,777 0 0 4,176 0
65,193 0 0 4,176 0
800.105 TRSF IN American Rescue Plan Act 0 176,400 0 82,432 0 0 176,400 0 82,432 0
3,853,967 3,988,830 3,902,748 4,636,726 4,712,549
600.1010 EMP SRV Regular Salaries 63,128 62,708 73,610 64,033 71,978 600.1015 EMP SRV Buy back Salaries 5,289 630 1,613 1,302 1,302 600.1020 EMP SRV Part Time Salaries 481 5,103 9,573 15,610 9,575 600.1080 EMP SRV PERS 6,256 6,113 8,140 7,305 8,134
600.1081 EMP SRV PERS Unfunded Liability 9,842 8,067 7,418 9,210 9,158 600.1090 EMP SRV Social Security 0 0 0 454 779
600.1100 EMP SRV Medicare 1,033 952 1,210 1,053 1,187
600.1110 EMP SRV Disability/Life Insurance 1,837 1,743 1,700 1,700 1,662 600.1120 EMP SRV Health/Dental/Vision Insurance 27,668 24,098 27,000 24,157 27,000 600.1130 EMP SRV Worker's Compensation 778 938 972 972 918 600.1140 EMP SRV Unemployment Insurance 496 577 573 573 533 600.1190 EMP SRV Stipends 240000
116,831 110,929 131,809 126,369 132,226
M & O - Maintenance and Operations
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 303 - Utility Billing & Collections
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
Fund: 231 - Sewer

REVENUES
Fines & Forfeit - Fines & Forfeitures
Account Classification Total: Fines & Forfeit - Fines & Forfeitures Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Division Total: 703 - Water
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 230 - Water
Fund EXPENSE Total: 230 - Water
Fund Total: 230 - Water
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
Account Classification Total: Allocated Costs - Allocated Costs 43 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
610.1010 SUPPLIES Office Supplies 2,613 1,779 3,000 3,000 3,000 610.1030 SUPPLIES Lubricant & Fuels 51 112 35 50 150
630.1040 COMMUNICATION Postage 14,671 19,311 18,000 21,000 20,000 640.1010 SERVICES Professional & Technical 17,573 23,248 21,000 28,800 23,000 640.1020 SERVICES Contractual 0 0 8,333 0 0
650.1010 TRAINING Travel & Conference 0 0 600 200 600
650.1020 TRAINING Training & Vocational 0 0 170 0 170
670.1030 MAINTENANCE Equipment Maintenance 458 0 225 225 225 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 0 0 50 75 50 690.1030 SPC DEPT EXP Printing & Binding 479 294 1,000 500 1,000 690.1050 SPC DEPT EXP Rental 310 702 500 900 1,500
36,156 45,445 52,913 54,750 49,695
710.1001 PRINCIPAL Copiers 0 0 2,175 2,175 2,175
0 0 2,175 2,175 2,175
605.1010 ALLOC COSTS Liability Insurance 2,592 3,861 3,855 3,855 4,628 605.1020 ALLOC COSTS Property & Fire Insurance 826 1,959 19,560 19,560 2,826 605.1030 ALLOC COSTS Auto Insurance 0 272 355 355 355
605.1040 ALLOC COSTS Risk Management 1,994 1,343 1,285 1,285 1,364 605.1150 ALLOC COSTS Fire/Ambulance 2490000
5,661 7,435 25,055 25,055 9,173
158,648 163,809 211,952 208,349 193,269
600.1010 EMP SRV Regular Salaries 227,908 208,868 236,960 191,236 366,777 600.1015 EMP SRV Buy back Salaries 1,550 3,639 4,403 7,389 9,928 600.1030 EMP SRV Overtime 22,932 28,071 15,000 19,000 15,000 600.1050 EMP SRV Standby 14,634 14,062 15,000 15,000 15,000 600.1080 EMP SRV PERS 24,059 22,638 28,560 23,858 44,162 600.1081 EMP SRV PERS Unfunded Liability 40,241 46,113 48,232 67,125 89,007 600.1100 EMP SRV Medicare 3,786 2,261 3,464 3,000 5,369 600.1110 EMP SRV Disability/Life Insurance 5,040 5,110 5,495 5,200 8,517 600.1120 EMP SRV Health/Dental/Vision Insurance 94,891 81,157 82,201 82,201 122,001 600.1130 EMP SRV Worker's Compensation 25,475 34,873 30,755 30,755 38,292 600.1140 EMP SRV Unemployment Insurance 1,240 1,644 1,421 1,421 1,704 600.1170 EMP SRV Uniform Allowance 2,313 4,065 1,980 1,980 2,460 600.1190 EMP SRV Stipends 1710000
464,239 452,500 473,471 448,165 718,217
610.1010 SUPPLIES Office Supplies 13,568 3,766 8,852 8,852 9,029 610.1020 SUPPLIES Operating Supplies 109,963 116,660 80,941 110,000 112,200 610.1030 SUPPLIES Lubricant & Fuels 23,143 31,876 17,167 30,000 30,600 610.1040 SUPPLIES Repair & Maintenance Supplies 614 794 1,061 1,000 1,020 610.1050 SUPPLIES Small Tools 4,203 14,855 4,710 4,710 4,804 610.1060 SUPPLIES Safety Equipment & Supplies 7,226 4,158 4,324 4,324 4,410 620.1010 UTILITIES Electric 859,471 1,267,530 1,029,000 1,099,000 1,033,000 620.1020 UTILITIES Gas 98 188 1,000 1,000 1,000
630.1010 COMMUNICATION Telephone 5,838 7,791 6,182 8,900 9,140 630.1020 COMMUNICATION Cellphone 2,105 2,527 3,000 3,000 3,000 630.1040 COMMUNICATION Postage 0 1 100 100 100
640.1010 SERVICES Professional & Technical 22,213 28,664 38,869 30,000 30,600 640.1020 SERVICES Contractual 259,174 265,123 232,628 296,628 230,000 640.1050 SERVICES Taxes 201 0 216 216 200
640.1110 SERVICES Security Services 1,656 389 1,408 1,406 1,436 640.1130 SERVICES Lab/Testing 19,886 17,889 23,929 23,929 24,408 650.1010 TRAINING Travel & Conference 814 761 1,000 1,000 1,000 650.1020 TRAINING Training & Vocational 603 988 561 561 592 670.1010 MAINTENANCE Repair & Maintenance 78,177 89,911 81,050 81,050 82,843 670.1030 MAINTENANCE Equipment Maintenance 24,123 25,591 26,000 26,000 26,000 670.1040 MAINTENANCE Vehicle Maintenance 2,479 2,227 2,600 2,600 3,000 670.1070 MAINTENANCE Rental Prop Maintenance 00000
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 3,886 3,548 6,242 6,242 6,367 690.1020 SPC DEPT EXP Advertising 840 0 1,665 1,665 1,698 690.1030 SPC DEPT EXP Printing & Binding 9 0 324 324 330 690.1050 SPC DEPT EXP Rental 9,821 13,141 10,200 10,200 10,404 690.1240 SPC DEPT EXP Cost of Issuance 4,442 4,442000
690.1270 SPC DEPT EXP Industrial Monitoring Expense 9,459 8,096 10,824 10,824 11,040 Division Total: 303 - Utility Billing & Collections
Division: 704 - Wastewater Treatment
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 44 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
799.1100 MISCELLANEOUS Uncollectible Accounts Expense 0 35,642 8,000 8,000 15,000 799.2200 MISCELLANEOUS Capitalized Assets -916,475 -632,087000 547,537 1,314,471 1,601,853 1,771,531 1,653,221
710.1001 PRINCIPAL Copiers 0 0 2,008 8,000 8,000
710.2050 PRINCIPAL Vehicles 1,848 0 6,467 6,467 6,467
1,848 0 8,475 14,467 14,467
720.2050 INTEREST Vehicles 4,167 3,571 2,083 2,083 2,083 4,167 3,571 2,083 2,083 2,083
605.1010 ALLOC COSTS Liability Insurance 19,112 33,126 36,854 36,854 45,520 605.1020 ALLOC COSTS Property & Fire Insurance 6,094 16,806 18,734 18,734 27,795 605.1030 ALLOC COSTS Auto Insurance 2,980 3,636 2,130 2,130 0 605.1040 ALLOC COSTS Risk Management 14,708 11,528 12,285 12,285 13,418 605.1050 ALLOC COSTS Vehicle Maintenance 35,926 47,603 65,693 65,693 49,278 605.1060 ALLOC COSTS Custodian 6,001 7,282 7,743 7,743 5,811 605.1080 ALLOC COSTS Interdepartment Overhead 240,409 257,238 273,958 273,958 260,531 605.1170 ALLOC COSTS Property Maintenance 5,156 6,187 6,777 6,777 6,814 330,386 383,406 424,174 424,174 409,167
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 0 176,400 0 82,432 30,000 730.1100 CAPITAL OUTLAY IT Functionality 0 0 0 07,750
0 176,400 0 82,432 37,750
900.122 TRSF OUT Equipment Replacement 5,023 5,023 5,316 5,316 5,023 900.183 TRSF OUT Sewer Debt Service 826,083 446,335 829,044 800,000 830,124 900.185 TRSF OUT Financing Authority Debt Service 453,643 518,718 523,723 523,723 534,242 900.203 TRSF OUT Transportation 3,652 3,652 3,652 3,652 3,652 1,288,400 973,728 1,361,735 1,332,691 1,373,041
2,636,577 3,304,077 3,871,791 4,075,543 4,207,946
600.1010 EMP SRV Regular Salaries 65,696 64,644 69,301 63,363 49,352 600.1015 EMP SRV Buy back Salaries 0 4,446 659 644 1,794 600.1030 EMP SRV Overtime 251 1,591 0 5,000 0
600.1050 EMP SRV Standby 0 825 0 5,000 0
600.1080 EMP SRV PERS 5,374 5,626 6,350 5,554 6,638
600.1081 EMP SRV PERS Unfunded Liability 4,561 5,734 4,649 6,651 15,514 600.1100 EMP SRV Medicare 939 1,033 1,014 928 717
600.1110 EMP SRV Disability/Life Insurance 1,428 1,556 1,608 1,471 1,138 600.1120 EMP SRV Health/Dental/Vision Insurance 13,483 24,170 23,000 22,081 9,000 600.1130 EMP SRV Worker's Compensation 7,812 8,443 8,954 8,954 1,140 600.1140 EMP SRV Unemployment Insurance 380 398 414 414 51 600.1170 EMP SRV Uniform Allowance 0 0 600 600 120
600.1180 EMP SRV OPEB GASB 75 14,295 -11,358000
600.1185 EMP SRV PENSION GASB 68 56,395 -158,326000
170,614 -51,217 116,549 120,660 85,464
610.1010 SUPPLIES Office Supplies 20 0 150 150 150
610.1030 SUPPLIES Lubricant & Fuels 0 0 1,000 1,000 1,000 610.1050 SUPPLIES Small Tools 58 0 2,000 2,000 2,000
610.1060 SUPPLIES Safety Equipment & Supplies 0 468 600 600 600 620.1010 UTILITIES Electric 13,455 14,645 14,000 14,000 14,000 620.1020 UTILITIES Gas 167 187 750 750 750
630.1010 COMMUNICATION Telephone 91 984 500 500 500
630.1040 COMMUNICATION Postage 0 0 100 100 100
640.1010 SERVICES Professional & Technical 0 388 500 500 500 640.1020 SERVICES Contractual 66,632 29,393 22,767 22,767 25,804 650.1020 TRAINING Training & Vocational 30 0 500 500 500 670.1030 MAINTENANCE Equipment Maintenance 4,611 71 7,500 7,500 7,500 670.1040 MAINTENANCE Vehicle Maintenance 0 0 500 500 500 670.1100 MAINTENANCE SSLS Rehab Program 0 0 0 100,000 100,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 0 0 1,000 1,000 0 799.1100 MISCELLANEOUS Uncollectible Accounts Expense 70000 85,071 46,135 51,867 151,867 153,904
700.1231 STATE GRANT Arrearage Program 62,857 0 0 4,176 0 Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations State Grant - State EDBG Grant
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 704 - Wastewater Treatment
Division: 705 - Sewer Collection
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: M & O - Maintenance and Operations 45 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
62,857 0 0 4,176 0
605.1010 ALLOC COSTS Liability Insurance 2,158 3,342 3,582 3,582 4,210 605.1020 ALLOC COSTS Property & Fire Insurance 688 1,695 1,821 1,821 2,571 605.1030 ALLOC COSTS Auto Insurance 7450000
605.1040 ALLOC COSTS Risk Management 1,660 1,163 1,194 1,194 1,241 605.1130 ALLOC COSTS Retiree Health 5,461 6,903 7,177 7,177 8,371 10,712 13,103 13,774 13,774 16,393
329,253 8,021 182,190 290,477 255,761
3,124,478 3,475,907 4,265,933 4,574,369 4,656,976
3,124,478 3,475,907 4,265,933 4,574,369 4,656,976
3,853,967 3,988,830 3,902,748 4,636,726 4,712,549
3,124,478 3,475,907 4,265,933 4,574,369 4,656,976
729,489 512,923 -363,185 62,357 55,573
411.1110 FINES Utility Delinquency (penalties) 0 53,063 36,000 55,000 50,000 0 53,063 36,000 55,000 50,000
412.1000 USE OF MONEY & PROP Investment Earnings 4,124 43,612 8,000 73,000 20,000 4,124 43,612 8,000 73,000 20,000
413.1290 INTERGOVT Cal Recycle Grant 38,4000000
38,4000000
409.5003 SRVC & FEE Disposal Service 3,365,691 3,398,082 3,443,180 3,449,659 3,485,956 409.5190 SRVC & FEE Disposal Trailer Charges 2,914 1,427 3,060 1,441 1,456 3,368,605 3,399,509 3,446,240 3,451,100 3,487,412
414.1010 MISC Other Miscellaneous Revenue 134 -5 1,500 400 300 414.1230 MISC Coronavirus Relief Fund 3920000
526 -5 1,500 400 300
3,411,654 3,496,179 3,491,740 3,579,500 3,557,712
600.1010 EMP SRV Regular Salaries 61,739 61,565 72,322 62,866 70,773 600.1015 EMP SRV Buy back Salaries 5,133 632 1,565 1,264 1,264 600.1020 EMP SRV Part Time Salaries 467 5,258 9,863 15,646 9,865 600.1080 EMP SRV PERS 6,103 6,011 8,011 7,183 8,012
600.1081 EMP SRV PERS Unfunded Liability 9,485 7,838 7,200 8,939 8,893 600.1090 EMP SRV Social Security 0 0 0 441 756
600.1100 EMP SRV Medicare 1,009 939 1,196 1,040 1,173
600.1110 EMP SRV Disability/Life Insurance 1,778 1,724 1,670 1,670 1,635 600.1120 EMP SRV Health/Dental/Vision Insurance 27,102 23,776 26,600 23,796 26,600 600.1130 EMP SRV Worker's Compensation 778 938 973 973 918 600.1140 EMP SRV Unemployment Insurance 496 577 573 573 533 600.1190 EMP SRV Stipends 230000
114,112 109,258 129,973 124,391 130,422
610.1010 SUPPLIES Office Supplies 2,617 1,779 3,000 3,000 3,000 610.1030 SUPPLIES Lubricant & Fuels 51 112 35 50 150
630.1040 COMMUNICATION Postage 14,672 19,310 18,000 21,000 20,000 640.1010 SERVICES Professional & Technical 17,573 23,248 21,000 28,800 23,000 640.1020 SERVICES Contractual 0 0 8,333 0 0
650.1010 TRAINING Travel & Conference 0 0 600 200 600
650.1020 TRAINING Training & Vocational 0 0 165 15 165
670.1030 MAINTENANCE Equipment Maintenance 332 -4,164 225 225 225 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 0 0 50 75 50 690.1030 SPC DEPT EXP Printing & Binding 479 294 1,000 500 1,000 690.1050 SPC DEPT EXP Rental 323 702 500 900 1,500
36,048 41,281 52,908 54,765 49,690
710.1001 PRINCIPAL Copiers 0 0 2,240 2,240 2,240
0 0 2,240 2,240 2,240
Allocated Costs - Allocated Costs
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 303 - Utility Billing & Collections
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Fund EXPENSE Total: 231 - Sewer
Fund Total: 231 - Sewer
Fund: 232 - Disposal

REVENUES
Fines & Forfeit - Fines & Forfeitures
Account Classification Total: Fines & Forfeit - Fines & Forfeitures Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 705 - Sewer Collection
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 231 - Sewer
Account Classification Total: State Grant - State EDBG Grant 46 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
605.1010 ALLOC COSTS Liability Insurance 2,529 3,861 3,856 3,856 4,628 605.1020 ALLOC COSTS Property & Fire Insurance 372 1,959 1,960 1,960 2,826 605.1030 ALLOC COSTS Auto Insurance 0 272 355 355 355
605.1040 ALLOC COSTS Risk Management 1,994 1,344 1,285 1,285 1,364 605.1150 ALLOC COSTS Fire/Ambulance 2490000
5,144 7,436 7,456 7,456 9,173
155,304 157,975 192,577 188,852 191,525
600.1010 EMP SRV Regular Salaries 60,841 44,276 80,064 71,226 75,818 600.1015 EMP SRV Buy back Salaries 1,027 1,406 2,414 3,141 2,071 600.1030 EMP SRV Overtime 16 534 0 700 0
600.1050 EMP SRV Standby 150000
600.1080 EMP SRV PERS 6,372 5,084 9,930 7,782 9,105
600.1081 EMP SRV PERS Unfunded Liability 13,860 11,249 17,042 24,494 17,729 600.1100 EMP SRV Medicare 888 706 1,162 1,036 1,100
600.1110 EMP SRV Disability/Life Insurance 1,408 1,221 1,843 1,843 1,745 600.1120 EMP SRV Health/Dental/Vision Insurance 18,686 14,158 18,000 18,537 20,000 600.1130 EMP SRV Worker's Compensation 8,152 8,810 7,007 7,007 8,585 600.1140 EMP SRV Unemployment Insurance 397 415 324 324 382 600.1170 EMP SRV Uniform Allowance 0 77 60 60 60
600.1180 EMP SRV OPEB GASB 75 7,235 -5,755000
600.1185 EMP SRV PENSION GASB 68 47,034 -71,328000
600.1190 EMP SRV Stipends 570000
165,988 10,854 137,846 136,150 136,595
610.1010 SUPPLIES Office Supplies 630 281 1,082 1,082 1,104 610.1020 SUPPLIES Operating Supplies 542 2,628 76,485 50,000 51,000 610.1030 SUPPLIES Lubricant & Fuels 2,749 3,296 1,561 3,362 3,429 620.1010 UTILITIES Electric 6,471 11,394 15,300 15,300 11,854 620.1020 UTILITIES Gas 407 648 364 661 674
630.1010 COMMUNICATION Telephone 4,590 5,861 4,775 5,978 6,098 630.1020 COMMUNICATION Cellphone 438 496 759 506 516
630.1040 COMMUNICATION Postage 0 0 52 52 53
640.1010 SERVICES Professional & Technical 15,134 1,363 1,104 91,104 81,126 640.1020 SERVICES Contractual 1,569,309 1,698,430 1,712,823 1,960,247 2,099,424 640.1030 SERVICES Dump Fees 646,506 748,214 741,831 732,578 747,230 640.1110 SERVICES Security Services 0 0 530 530 541
650.1010 TRAINING Travel & Conference 814 483 780 780 796 650.1020 TRAINING Training & Vocational 458 208 520 520 530 670.1010 MAINTENANCE Repair & Maintenance 0 2,686 3,570 3,000 3,641 670.1040 MAINTENANCE Vehicle Maintenance 0 0 0 570 0
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 715 303 1,561 750 765 690.1020 SPC DEPT EXP Advertising 2,094 630 5,000 5,000 5,100 690.1030 SPC DEPT EXP Printing & Binding 9 0 515 515 525 690.1050 SPC DEPT EXP Rental 788 805 2,601 1,500 1,530
690.1330 SPC DEPT EXP Containers 11,540 1,715 12,240 55,000 12,240 799.1100 MISCELLANEOUS Uncollectible Accounts Expense 6 48,756 7,000 7,000 15,000 799.2200 MISCELLANEOUS Capitalized Assets 0 -14,576000
2,263,203 2,513,622 2,590,453 2,936,035 3,043,176
710.1001 PRINCIPAL Copiers 0 0 0 1,606 1,606
0 0 0 1,606 1,606
605.1010 ALLOC COSTS Liability Insurance 4,658 7,875 8,978 8,978 10,628 605.1020 ALLOC COSTS Property & Fire Insurance 1,485 3,995 4,564 4,564 6,490 605.1030 ALLOC COSTS Auto Insurance 745 368 479 479 266 605.1040 ALLOC COSTS Risk Management 27,109 2,741 2,993 2,993 3,133 605.1050 ALLOC COSTS Vehicle Maintenance 32,059 16,136 10,037 10,037 2,022 605.1060 ALLOC COSTS Custodian 2,694 3,269 8,361 8,361 6,275 605.1080 ALLOC COSTS Interdepartment Overhead 76,170 89,870 81,403 81,403 81,156 605.1130 ALLOC COSTS Retiree Health 3,163 4,210 4,367 4,367 4,895 605.1170 ALLOC COSTS Property Maintenance 2,315 2,778 3,043 3,043 3,059 150,398 131,242 124,225 124,225 117,924
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 0 0 0 90,184 0 730.1100 CAPITAL OUTLAY IT Functionality 0 0 0 07,750
0 0 0 90,184 7,750
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: Allocated Costs - Allocated Costs Division Total: 303 - Utility Billing & Collections
Division: 716 - Disposal
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 47 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
680.1020 CAPITAL PROJECTS Shopping Cart Program 0 0 0 7,000 7,140 0 0 0 7,000 7,140
900.122 TRSF OUT Equipment Replacement 3,007 3,007 3,182 3,182 3,007 900.185 TRSF OUT Financing Authority Debt Service 13,476 14,236 15,198 15,198 16,124 16,483 17,243 18,380 18,380 19,131
2,596,071 2,672,960 2,870,904 3,313,580 3,333,322
600.1010 EMP SRV Regular Salaries 74,860 84,212 58,888 11,858 0 600.1015 EMP SRV Buy back Salaries 1,023 4,728 969 0 0
600.1030 EMP SRV Overtime 2,813 6,396 2,000 810 0
600.1050 EMP SRV Standby 1,157 1,125 1,000 150 0
600.1080 EMP SRV PERS 9,282 9,368 7,885 1,961 0
600.1081 EMP SRV PERS Unfunded Liability 17,440 22,895 15,008 21,783 0 600.1100 EMP SRV Medicare 1,220 1,294 863 172 0
600.1110 EMP SRV Disability/Life Insurance 1,770 1,931 1,368 1,151 0 600.1120 EMP SRV Health/Dental/Vision Insurance 28,234 25,204 20,000 5,271 0 600.1170 EMP SRV Uniform Allowance 1,814 1,596 600 314 0 139,613 158,749 108,581 43,470 0
610.1030 SUPPLIES Lubricant & Fuels 14,232 10,713 16,500 500 1,000 610.1040 SUPPLIES Repair & Maintenance Supplies 0 0 3,000 0 0 630.1010 COMMUNICATION Telephone 93 536 300 300 0
640.1020 SERVICES Contractual 9,435 10,360 7,000 199,550 206,335 640.1030 SERVICES Dump Fees 12,073 6,629 13,091 0 10,000 670.1030 MAINTENANCE Equipment Maintenance 0 0 750 100 0 670.1040 MAINTENANCE Vehicle Maintenance 938 1,056 2,000 1,000 1,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 100 115 250 100 140 36,871 29,409 42,891 201,550 218,475
710.2069 PRINCIPAL Madvac Compact Litter Vac 0 0 9,591 9,591 12,573 0 0 9,591 9,591 12,573
720.2069 INTEREST Madvac Compact Litter Vac 1,868 1,408 924 924 382 1,868 1,408 924 924 382
178,352 189,566 161,987 255,535 231,430
610.1020 SUPPLIES Operating Supplies 12,686 21,531 16,236 16,236 16,561 12,686 21,531 16,236 16,236 16,561
900.260 TRSF OUT Transportation Capital Projects 0 75,000 75,000 75,000 75,000 0 75,000 75,000 75,000 75,000
12,686 96,531 91,236 91,236 91,561
2,942,414 3,117,032 3,316,704 3,849,203 3,847,838
2,942,414 3,117,032 3,316,704 3,849,203 3,847,838
3,411,654 3,496,179 3,491,740 3,579,500 3,557,712
2,942,414 3,117,032 3,316,704 3,849,203 3,847,838
469,240 379,147 175,036 -269,703 -290,126
412.1000 USE OF MONEY & PROP Investment Earnings 777 341 50 50 0 412.2000 USE OF MONEY & PROP Lease Interest Income 1,241 890000 419.1030 LEASE RECIEPTS Lease - Other 16,987 16,706 17,832 17,949 18,522 19,006 17,938 17,882 17,999 18,522
413.1020 INTERGOVT TDA Receipts 0 0 117,311 0 0
413.1130 INTERGOVT Section 5311 Grant 200,0000000
200,000 0 117,311 0 0
409.5005 SRVC & FEE Fare Box Receipts 20000
20000
414.1010 MISC Other Miscellaneous Revenue 71 283 101 150 150 414.1230 MISC Coronavirus Relief Fund 4,8690000
Miscellaneous - Miscellaneous
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges EXPENSES Total
Fund REVENUE Total: 232 - Disposal
Fund EXPENSE Total: 232 - Disposal
Fund Total: 232 - Disposal
Fund: 233 - Transit

REVENUES
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 718 - Alley Maintenance
Department Total: 70 - Public Works
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Division Total: 717 - Street Sweeping
Division: 718 - Alley Maintenance
Division Total: 716 - Disposal
Division: 717 - Street Sweeping
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
48 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
414.1240 MISC TCRTA Reimbursements 26,650 233,843 154,773 267,768 190,086 31,590 234,126 154,874 267,918 190,236
250,598 252,064 290,067 285,917 208,758
600.1010 EMP SRV Regular Salaries 4,904 5,865 15,659 10,653 9,480 600.1015 EMP SRV Buy back Salaries 0 0 360 360 167
600.1030 EMP SRV Overtime 0 161000
600.1080 EMP SRV PERS 359 377 1,767 1,097 995
600.1081 EMP SRV PERS Unfunded Liability 1,265 46 2,535 3,658 1,414 600.1100 EMP SRV Medicare 69 74 227 155 138
600.1110 EMP SRV Disability/Life Insurance 127 119 360 360 218 600.1120 EMP SRV Health/Dental/Vision Insurance 2,330 2,107 4,000 3,149 3,000 600.1130 EMP SRV Worker's Compensation 52 56 119 119 116 600.1140 EMP SRV Unemployment Insurance 33 35 72 72 68
600.1180 EMP SRV OPEB GASB 75 4,542 -1,542000
600.1185 EMP SRV PENSION GASB 68 381 -369000
14,063 6,929 25,099 19,623 15,596
610.1010 SUPPLIES Office Supplies 0 0 459 459 459
610.1020 SUPPLIES Operating Supplies 0 246 1,020 1,020 1,000 610.1030 SUPPLIES Lubricant & Fuels 70,253 65,811 79,597 79,597 0 610.1040 SUPPLIES Repair & Maintenance Supplies 0 0 520 520 520 620.1010 UTILITIES Electric 11,095 11,790 13,444 13,444 15,937 620.1020 UTILITIES Gas 348 1,676 2,000 2,000 2,000
630.1010 COMMUNICATION Telephone 4,291 4,514 4,696 7,078 8,686 630.1040 COMMUNICATION Postage 2 1 200 200 200
640.1010 SERVICES Professional & Technical 0 0 2,550 2,550 0 640.1020 SERVICES Contractual 11,906 65,998 12,240 12,240 0 640.1110 SERVICES Security Services 1,886 1,744 3,068 3,068 3,068 670.1010 MAINTENANCE Repair & Maintenance 1,549 3,936 5,100 5,100 19,890 670.1040 MAINTENANCE Vehicle Maintenance 23,378 27,252 35,042 35,042 32,506 124,708 182,967 159,936 162,318 84,266
605.1010 ALLOC COSTS Liability Insurance 2,804 4,263 4,018 4,018 4,898 605.1020 ALLOC COSTS Property & Fire Insurance 894 2,163 2,042 2,042 2,991 605.1030 ALLOC COSTS Auto Insurance 6,705 6,536 8,520 8,520 0 605.1040 ALLOC COSTS Risk Management 2,158 1,483 1,339 1,339 1,444 605.1050 ALLOC COSTS Vehicle Maintenance 24,193 22,754 23,415 23,415 31,335 605.1060 ALLOC COSTS Custodian 14,8570000
605.1080 ALLOC COSTS Interdepartment Overhead 25,659 27,455 29,240 29,240 10,297 605.1130 ALLOC COSTS Retiree Health 947 1,150 1,063 1,063 1,322 605.1170 ALLOC COSTS Property Maintenance 14,036 16,844 18,451 18,451 18,551 92,253 82,648 88,088 88,088 70,838
231,024 272,545 273,123 270,029 170,700
610.1030 SUPPLIES Lubricant & Fuels 7,435 3,958 8,342 2,500 0 670.1040 MAINTENANCE Vehicle Maintenance 2,425 3,080 2,523 6,500 7,834 9,861 7,038 10,865 9,000 7,834
605.1050 ALLOC COSTS Vehicle Maintenance 8,064 5,689 5,854 5,854 5,971 8,064 5,689 5,854 5,854 5,971
17,925 12,727 16,719 14,854 13,805
248,949 285,272 289,842 284,883 184,505
248,949 285,272 289,842 284,883 184,505
250,598 252,064 290,067 285,917 208,758
248,949 285,272 289,842 284,883 184,505
1,649 -33,208 225 1,034 24,253
417.1020 CNG CNG Tax on Fuel 1,561 1,265 2,730 1,300 2,040 1,561 1,265 2,730 1,300 2,040
412.1000 USE OF MONEY & PROP Investment Earnings 1,248 7,824 500 7,800 500 Fund: 234 - CNG

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
Use of Money - Use of Money & Property
Division Total: 720 - Dinuba Connection
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 233 - Transit
Fund EXPENSE Total: 233 - Transit
Fund Total: 233 - Transit
Division Total: 719 - Transit
Division: 720 - Dinuba Connection
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 719 - Transit
49 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
1,248 7,824 500 7,800 500
417.1010 CNG Fuel Sales 129,323 118,405 136,500 65,000 102,000 129,323 118,405 136,500 65,000 102,000
132,132 127,493 139,730 74,100 104,540
600.1010 EMP SRV Regular Salaries 40,408 33,581 34,807 23,103 0 600.1015 EMP SRV Buy back Salaries 283 2,364 1,281 1,284 0 600.1030 EMP SRV Overtime 462 685000
600.1050 EMP SRV Standby 78 30000
600.1080 EMP SRV PERS 4,064 3,722 4,285 2,698 0
600.1081 EMP SRV PERS Unfunded Liability 7,662 7,958 7,255 4,161 0 600.1100 EMP SRV Medicare 586 527 506 336 0
600.1110 EMP SRV Disability/Life Insurance 925 812 802 533 0 600.1120 EMP SRV Health/Dental/Vision Insurance 11,988 8,567 8,000 5,395 0 600.1130 EMP SRV Worker's Compensation 265 287 239 239 0 600.1140 EMP SRV Unemployment Insurance 169 177 144 144 0 600.1170 EMP SRV Uniform Allowance 0 0 60 60 0
66,890 58,710 57,379 37,953 0
610.1010 SUPPLIES Office Supplies 0 0 250 250 250
610.1020 SUPPLIES Operating Supplies 571 316 599 599 260 620.1010 UTILITIES Electric 1,084 2,447 6,000 6,000 3,000 620.1020 UTILITIES Gas 52,968 73,988 144,000 144,000 78,090 630.1010 COMMUNICATION Telephone 155 261 212 212 216
640.1020 SERVICES Contractual 13,127 7,295 14,953 14,953 8,000 640.1050 SERVICES Taxes 6,673 7,326 11,000 11,000 7,512 650.1020 TRAINING Training & Vocational 0 0 7,036 7,036 0 670.1030 MAINTENANCE Equipment Maintenance 12,837 13,874 24,655 24,655 14,435 670.1040 MAINTENANCE Vehicle Maintenance 0 0 0 500 0
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 0 0 2,500 2,500 2,550 799.1100 MISCELLANEOUS Uncollectible Accounts Expense 170000 87,431 105,508 211,205 211,705 114,313
605.1010 ALLOC COSTS Liability Insurance 2,653 4,078 3,846 3,846 6,715 605.1020 ALLOC COSTS Property & Fire Insurance 846 2,069 1,955 1,955 4,100 605.1040 ALLOC COSTS Risk Management 2,042 1,419 1,282 1,282 1,979 605.1080 ALLOC COSTS Interdepartment Overhead 20,512 20,512 16,632 16,632 14,045 605.1170 ALLOC COSTS Property Maintenance 658 790 865 865 870 26,711 28,868 24,580 24,580 27,709
900.122 TRSF OUT Equipment Replacement 825 825 873 873 0 825 825 873 873 0
181,858 193,912 294,037 275,111 142,022
181,858 193,912 294,037 275,111 142,022
181,858 193,912 294,037 275,111 142,022
132,132 127,493 139,730 74,100 104,540
181,858 193,912 294,037 275,111 142,022
-49,725 -66,418 -154,307 -201,011 -37,482
412.1000 USE OF MONEY & PROP Investment Earnings 32,002 248,309 0 425,000 300,000 32,002 248,309 0 425,000 300,000
413.1060 INTERGOVT State Grants 18,863 398,520 0 71,374 0 413.1400 INTERGOVT Calviva - IGT 515,129 1,478,166 1,200,000 1,114,200 1,200,000 413.1410 INTERGOVT Anthem Blue Cross - IGT 673,755 0 325,000 500,597 325,000 413.1520 INTERGOVT Trainee Program 26,0000000
1,233,748 1,876,686 1,525,000 1,686,171 1,525,000
409.4001 SRVC & FEE Ambulance Service Fees 1,492,215 1,739,717 3,152,000 3,200,000 3,600,000 409.4003 SRVC & FEE Ambulance Membership Fees 45,939 43,139 43,600 42,700 41,110 409.4070 SRVC & FEE Training Class Fees 3,926 3,083 1,500 1,903 1,500 409.4075 SRVC & FEE GEMT1 Mgt Care Supplement 79,184 31,838 500,000 400,000 130,000 Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Service Charges - Services Charges
Fund EXPENSE Total: 234 - CNG
Fund Total: 234 - CNG
Fund: 320 - Ambulance

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 712 - CNG
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 234 - CNG
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 712 - CNG
Account Classification Total: Use of Money - Use of Money & Property 50 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
1,621,264 1,817,777 3,697,100 3,644,603 3,772,610
414.1010 MISC Other Miscellaneous Revenue 2,320 4,038 1,600 3,056 2,123 414.1030 MISC Credit Bureau Receipts 6,062 4,572 3,000 1,000 1,000 414.1230 MISC Coronavirus Relief Fund 56,596 7,862000
64,978 16,473 4,600 4,056 3,123
2,951,993 3,959,244 5,226,700 5,759,830 5,600,733
600.1010 EMP SRV Regular Salaries 111,148 105,752 107,534 107,534 107,539 600.1015 EMP SRV Buy back Salaries 3,357 3,216 2,044 2,044 2,044 600.1020 EMP SRV Part Time Salaries 0 0 29,010 29,010 29,010 600.1080 EMP SRV PERS 13,032 12,490 18,516 18,516 18,599 600.1081 EMP SRV PERS Unfunded Liability 23,810 29,663 37,136 37,136 45,150 600.1100 EMP SRV Medicare 922 808 1,980 1,980 1,980
600.1110 EMP SRV Disability/Life Insurance 2,334 2,425 2,474 2,474 2,474 600.1120 EMP SRV Health/Dental/Vision Insurance 49,343 41,631 40,000 40,000 40,000 600.1130 EMP SRV Worker's Compensation 1,038 1,125 1,193 1,193 1,590 600.1140 EMP SRV Unemployment Insurance 661 692 719 719 923 205,644 197,803 240,606 240,606 249,309
610.1010 SUPPLIES Office Supplies 1,522 2,022 2,300 2,300 2,300 630.1040 COMMUNICATION Postage 401 341 400 400 400
640.1010 SERVICES Professional & Technical 6,818 5,891 8,000 7,500 7,500 640.1020 SERVICES Contractual 22,872 42,126 25,000 100,000 60,000 640.1080 SERVICES Other Fees 330000
650.1020 TRAINING Training & Vocational 0 1,556 3,000 3,000 3,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 214 0 200 200 200 690.1030 SPC DEPT EXP Printing & Binding 455 328 400 600 600 32,314 52,263 39,300 114,000 74,000
710.1001 PRINCIPAL Copiers 0 0 2,197 2,197 2,197
0 0 2,197 2,197 2,197
605.1010 ALLOC COSTS Liability Insurance 3,000 4,486 6,014 6,014 7,053 605.1020 ALLOC COSTS Property & Fire Insurance 957 2,276 3,057 3,057 4,306 605.1040 ALLOC COSTS Risk Management 2,310 1,561 2,005 2,005 2,079 6,267 8,323 11,076 11,076 13,438
244,225 258,389 293,179 367,879 338,944
600.1010 EMP SRV Regular Salaries 512,829 778,432 1,284,080 1,083,889 1,339,109 600.1015 EMP SRV Buy back Salaries 5,209 11,746 20,929 32,000 16,466 600.1020 EMP SRV Part Time Salaries 255 129000
600.1030 EMP SRV Overtime 146,833 200,605 68,529 118,000 110,000 600.1080 EMP SRV PERS 75,341 96,427 179,289 163,565 197,512 600.1081 EMP SRV PERS Unfunded Liability 129,202 118,730 258,792 289,206 353,787 600.1090 EMP SRV Social Security 1,5360000
600.1100 EMP SRV Medicare 10,630 14,025 18,753 15,858 19,531 600.1110 EMP SRV Disability/Life Insurance 19,079 19,105 29,745 25,153 30,980 600.1120 EMP SRV Health/Dental/Vision Insurance 179,192 243,084 330,003 263,623 345,003 600.1130 EMP SRV Worker's Compensation 145,255 168,244 172,161 172,161 220,981 600.1140 EMP SRV Unemployment Insurance 3,969 4,500 4,857 4,857 5,578 600.1170 EMP SRV Uniform Allowance 2,800 3,230 7,175 8,400 7,525 600.1180 EMP SRV OPEB GASB 75 -1,738,846 -30,474000
600.1185 EMP SRV PENSION GASB 68 320,073 -485,623000
600.1210 EMP SRV Physical Examination 1,910 1,795 3,000 1,000 3,000 -184,733 1,143,953 2,377,313 2,177,712 2,649,472
610.1010 SUPPLIES Office Supplies 369 42,224 530 530 530 610.1020 SUPPLIES Operating Supplies 80,989 84,546 78,163 93,687 147,515 610.1030 SUPPLIES Lubricant & Fuels 76,035 80,851 75,798 76,981 76,981 610.1040 SUPPLIES Repair & Maintenance Supplies 210000
630.1010 COMMUNICATION Telephone 3,767 3,693 3,896 4,175 4,175 640.1010 SERVICES Professional & Technical 0 13,868 39,000 2,610 36,110 640.1020 SERVICES Contractual 85,565 83,393 84,676 102,230 106,130 650.1010 TRAINING Travel & Conference 0 93 2,400 1,200 2,400 Division Total: 304 - Ambulance Billing & Collections
Division: 601 - Ambulance
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs REVENUES Total

EXPENSES
Department: 60 - Fire
Division: 304 - Ambulance Billing & Collections
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous 51 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
650.1020 TRAINING Training & Vocational 7,862 8,358 12,712 8,744 12,712 650.1040 TRAINING Training Class Expense 11,504 1,229 1,390 428 1,390 650.1050 TRAINING Trainee Program 17,888 10,065000
670.1010 MAINTENANCE Repair & Maintenance 3,049 12,678 2,000 1,868 2,000 670.1030 MAINTENANCE Equipment Maintenance 8,752 12,219 8,868 8,981 9,105 670.1040 MAINTENANCE Vehicle Maintenance 955 141 855 806 855 670.1050 MAINTENANCE Maintenance Contracts 35,880 39,580 46,692 41,477 46,672 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,414 647 2,234 750 5,434 690.1020 SPC DEPT EXP Advertising 0 250 1,500 1,500 1,500 690.1157 SPC DEPT EXP GEMT QAF 167,229 114,409000
690.1158 SPC DEPT EXP PP-GEMT IGT 0 138,539 550,000 500,000 550,000 799.1100 MISCELLANEOUS Uncollectible Accounts Expense -19,860 -107,156000 799.2200 MISCELLANEOUS Capitalized Assets -212,292 -476,386000 270,128 63,240 910,714 845,967 1,003,509
605.1010 ALLOC COSTS Liability Insurance 30,706 50,673 51,289 51,289 87,093 605.1020 ALLOC COSTS Property & Fire Insurance 9,790 25,708 26,072 26,072 53,180 605.1030 ALLOC COSTS Auto Insurance 3,725 4,902 7,455 7,455 7,455 605.1040 ALLOC COSTS Risk Management 23,630 17,634 17,096 17,096 25,673 605.1050 ALLOC COSTS Vehicle Maintenance 40,162 57,618 42,775 42,775 105,713 605.1080 ALLOC COSTS Interdepartment Overhead 347,586 392,901 342,869 342,869 393,855 605.1130 ALLOC COSTS Retiree Health 3,353 10,132 10,628 10,628 10,866 458,952 559,568 498,184 498,184 683,835
730.1020 CAPITAL OUTLAY Buildings 15,2770000
730.1070 CAPITAL OUTLAY Machinery and Equipment 0 175,098 0 10,800 0 15,277 175,098 0 10,800 0
900.101 TRSF OUT General Fund 60,000 60,000 60,000 60,000 60,000 900.122 TRSF OUT Equipment Replacement 4,857 4,857 7,240 7,240 9,019 900.265 TRSF OUT Facilities Capital Projects 0 18,634 865,000 1,082,894 0 64,857 83,491 932,240 1,150,134 69,019
624,481 2,025,350 4,718,451 4,682,797 4,405,835
600.1010 EMP SRV Regular Salaries 88,759 106,185 98,834 98,834 98,840 600.1015 EMP SRV Buy back Salaries 6,877 3,278 2,675 6,000 2,675 600.1030 EMP SRV Overtime 14,284 30,000 13,400 13,400 13,400 600.1080 EMP SRV PERS 18,134 18,515 17,899 18,348 18,048 600.1081 EMP SRV PERS Unfunded Liability 26,749 33,745 34,078 47,279 46,208 600.1100 EMP SRV Medicare 1,751 1,930 1,443 1,443 1,443 600.1110 EMP SRV Disability/Life Insurance 2,142 2,245 2,289 2,289 2,289 600.1120 EMP SRV Health/Dental/Vision Insurance 23,528 21,067 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 3,829 3,986 3,986 3,986 3,986 600.1140 EMP SRV Unemployment Insurance 331 345 345 345 345 600.1170 EMP SRV Uniform Allowance 700 700 700 700 700
187,084 221,996 195,649 212,624 207,934
640.1080 SERVICES Other Fees 797 2,666 4,500 1,000 2,000 690.1020 SPC DEPT EXP Advertising 9,238 9,668 10,982 13,924 13,524 10,035 12,334 15,482 14,924 15,524
197,119 234,330 211,131 227,548 223,458
1,065,825 2,518,069 5,222,761 5,278,224 4,968,237
1,065,825 2,518,069 5,222,761 5,278,224 4,968,237
2,951,993 3,959,244 5,226,700 5,759,830 5,600,733
1,065,825 2,518,069 5,222,761 5,278,224 4,968,237
1,886,168 1,441,175 3,939 481,606 632,496
18,186,347 20,977,766 20,170,400 21,704,752 22,321,544
13,810,237 16,428,123 20,597,738 21,766,284 24,339,449
4,376,109 4,549,643 -427,338 -61,532 -2,017,905
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:

Division Total: 602 - Fire Med
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 320 - Ambulance
Fund EXPENSE Total: 320 - Ambulance
Fund Total: 320 - Ambulance
Division Total: 601 - Ambulance
Division: 602 - Fire Med
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Transfer - Transfer
Account Classification Total: Transfer - Transfer
Account Classification Total: M & O - Maintenance and Operations 52 SPECIAL REVENUE FUNDS
Special Revenue Funds are strictly limited in their use. Special revenues typically have outside restrictions place on them. The Special Revenue Funds include the following funds:
• 105 - American Rescue Plan Act ................................................................................................... 54 • 191 - Special Community Events ................................................................................................... 54 • 202 - Gas Tax Fund ....................................................................................................................... 55 • 203 - Transportation Fund ............................................................................................................. 56 • 207 - Road and Repair Accountability Act (SB1) Fund ................................................................... 57 • 250 - 256 Impact Fees Fund.......................................................................................................... 58 • 301 - Public Safety Sales Tax Measure F Fund ............................................................................... 61 • 302 - 306 COPS/Post Training ........................................................................................................ 63 • 322 - State Fire Suppression Reimbursement ............................................................................... 64 • 401 - 425 HOME/CDBG Funds ....................................................................................................... 64 • 501 - Successor Agency Fund......................................................................................................... 69 • 502 - Downtown Improvement District......................................................................................... 70 • 503 - LLMD Assessment District..................................................................................................... 70 • 505 - Community Facilities District............................................................................................... 76 53 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 8,021 134,051 - 101,482 60,000 134,051 8,021 - 101,482 60,000
414.1230 MISC Coronavirus Relief Fund 361,983 2,470,015 - - - 2,470,015 361,983 - - -
2,604,066 370,004 - 101,482 60,000
600.1240 EMP SRV Covid Premium Pay 297,500 - - - -
- 297,500 - - -
900.101 TRSF OUT General Fund 64,483 169,211 247,140 216,924 37,093 900.231 TRSF OUT Sewer - 176,400 - 82,432 -
900.260 TRSF OUT Transportation Capital Projects - 520,780 768,480 874,260 150,000 900.261 TRSF OUT Water Capital Projects - - - - -
900.262 TRSF OUT Sewer Capital Projects - 1,277,264 150,444 23,813 - 900.265 TRSF OUT Facilities Capital Projects - 468,432 1,578,412 921,101 495,278 64,483 2,612,087 2,744,476 2,118,530 682,371
361,983 2,612,087 2,744,476 2,118,530 682,371
361,983 2,612,087 2,744,476 2,118,530 682,371
361,983 2,612,087 2,744,476 2,118,530 682,371
370,004 2,604,066 - 101,482 60,000
361,983 2,612,087 2,744,476 2,118,530 682,371
8,021 (8,021) (2,744,476) (2,017,048) (622,371)
425.1030 DONATION Senior Center 650 633 1,000 1,000 1,000 425.1040 DONATION Community Service Projects 1,029 4,196 1,000 - - 425.1050 DONATION Special Events 7,697 11,604 7,400 31,520 36,000 425.1060 DONATION Youth Services 399 1,065 1,000 250 1,250 425.1070 DONATION Youth Sports 4,966 8,468 4,000 4,500 5,000 425.1080 DONATION Dog Days 994 963 1,000 1,181 1,500
425.1100 DONATION Sports Tournament - - 500 1,000 1,000 425.1130 DONATION Sportsplex 124 - - - -
425.1140 DONATION Save the Children 5,000 4,000 1,000 - - 20,858 30,929 16,900 39,451 45,750
20,858 30,929 16,900 39,451 45,750
610.1020 SUPPLIES Operating Supplies 1,029 4,873 3,097 3,097 3,097 1,029 4,873 3,097 3,097 3,097
1,029 4,873 3,097 3,097 3,097
610.1020 SUPPLIES Operating Supplies 3,796 5,893 12,529 12,529 24,100 3,796 5,893 12,529 12,529 24,100
3,796 5,893 12,529 12,529 24,100
610.1020 SUPPLIES Operating Supplies 792 1,349 1,416 650 950 792 1,349 1,416 650 950
792 1,349 1,416 650 950
610.1020 SUPPLIES Operating Supplies 9,144 5,899 2,464 2,464 3,500 9,144 5,899 2,464 2,464 3,500
9,144 5,899 2,464 2,464 3,500
610.1020 SUPPLIES Operating Supplies 1,393 964 1,000 1,000 1,000 1,393 964 1,000 1,000 1,000
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 407 - Sports Programs
Division: 408 - Senior Center
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 403 - Special Events
Division: 404 - Youth Services
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 404 - Youth Services
Division: 407 - Sports Programs
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 401 - Community Services
Division: 403 - Special Events
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations REVENUES Total

EXPENSES
Department: 40 - Parks & Community Services
Division: 401 - Community Services
EXPENSES Total
Fund REVENUE Total: 105 - American Rescue Plan Act
Fund EXPENSE Total: 105 - American Rescue Plan Act
Fund Total: 105 - American Rescue Plan Act
Fund: 191 - Special Community Events

REVENUES
Department Total: 30 - Finance
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 30 - Finance
Division: 001 - Administration
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Fund: 105 - American Rescue Plan Act

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 001 - Administration
54 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
964 1,393 1,000 1,000 1,000
610.1020 SUPPLIES Operating Supplies 303 427 4,593 244 250 427 303 4,593 244 250
427 303 4,593 244 250
610.1020 SUPPLIES Operating Supplies - - 1,502 - -
- - 1,502 - -
- - 1,502 - -
610.1020 SUPPLIES Operating Supplies - - 870 870 1,000
- - 870 870 1,000
- - 870 870 1,000
610.1020 SUPPLIES Operating Supplies 346 168 3,695 1,000 1,000 168 346 3,695 1,000 1,000
168 346 3,695 1,000 1,000
610.1020 SUPPLIES Operating Supplies 124 - - - -
- 124 - - -
- 124 - - -
19,573 16,926 31,166 21,854 34,897
16,926 19,573 31,166 21,854 34,897
20,858 30,929 16,900 39,451 45,750
16,926 19,573 31,166 21,854 34,897
3,932 11,355 (14,266) 17,597 10,853
408.1000 GAS TAX 2103 203,739 204,325 248,992 224,218 226,164 408.1010 GAS TAX 2105 145,113 144,109 164,883 155,042 158,118 408.1020 GAS TAX 2106 85,802 85,824 93,309 88,600 90,294 408.1030 GAS TAX 2107 173,101 196,275 198,046 211,767 216,089 408.1040 GAS TAX 2107.5 6,000 6,000 6,000 6,000 6,000
613,756 636,533 711,230 685,627 696,665
412.1000 USE OF MONEY & PROP Investment Earnings 599 6,830 1,000 8,000 4,000 599 6,830 1,000 8,000 4,000
413.1010 INTERGOVT STP State Local Transportation 306,461 325,359 275,000 300,000 303,000 306,461 325,359 275,000 300,000 303,000
920,816 968,722 987,230 993,627 1,003,665
600.1010 EMP SRV Regular Salaries 100,072 105,378 113,323 126,002 91,319 600.1015 EMP SRV Buy back Salaries 405 3,753 3,150 3,134 618 600.1030 EMP SRV Overtime 2,209 7,251 2,300 2,300 2,300 600.1050 EMP SRV Standby 1,608 1,146 1,700 1,700 1,700
600.1080 EMP SRV PERS 11,222 11,215 14,647 13,986 9,545 600.1081 EMP SRV PERS Unfunded Liability 23,416 21,642 27,695 20,070 13,773 600.1100 EMP SRV Medicare 1,580 1,685 1,657 1,845 1,336 600.1110 EMP SRV Disability/Life Insurance 2,365 2,504 2,629 2,928 2,120 600.1120 EMP SRV Health/Dental/Vision Insurance 46,849 41,234 40,200 47,108 32,000 600.1130 EMP SRV Worker's Compensation 10,759 8,148 9,596 9,596 12,857 600.1140 EMP SRV Unemployment Insurance 929 627 723 723 933 600.1170 EMP SRV Uniform Allowance 2,641 2,845 990 1,290 840 600.1190 EMP SRV Stipends 209 - - - -
204,264 207,429 218,610 230,682 169,341
610.1020 SUPPLIES Operating Supplies 164,888 159,948 180,000 188,000 191,000 610.1030 SUPPLIES Lubricant & Fuels 10,816 12,557 15,000 15,000 16,074 610.1040 SUPPLIES Repair & Maintenance Supplies - - - - - Department: 70 - Public Works
Division: 709 - Transportation
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental REVENUES Total

EXPENSES
Fund EXPENSE Total: 191 - Special Community Events
Fund Total: 191 - Special Community Events
Fund: 202 - Gas Tax

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 414 - Sportsplex
Department Total: 40 - Parks & Community Services
EXPENSES Total
Fund REVENUE Total: 191 - Special Community Events
Division Total: 411 - Sports Tournaments
Division: 413 - Scouts
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 413 - Scouts
Division: 414 - Sportsplex
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 410 - Commission Projects
Division: 411 - Sports Tournaments
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 408 - Senior Center
Division: 409 - Dog Days
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 409 - Dog Days
Division: 410 - Commission Projects
55 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
610.1050 SUPPLIES Small Tools - - 500 500 500
610.1060 SUPPLIES Safety Equipment & Supplies - 35 200 200 215 620.1010 UTILITIES Electric 204,707 224,506 225,000 225,000 231,750 620.1020 UTILITIES Gas 332 637 350 350 361
630.1010 COMMUNICATION Telephone 863 1,077 1,200 1,200 1,200 630.1020 COMMUNICATION Cellphone 1,416 1,558 1,500 1,500 1,556 630.1040 COMMUNICATION Postage - 3 100 100 100
640.1010 SERVICES Professional & Technical 545 1,110 1,500 1,500 1,500 640.1020 SERVICES Contractual 130,320 53,156 35,000 35,000 35,730 640.1060 SERVICES Legal Services - - - - -
650.1010 TRAINING Travel & Conference 68 829 1,000 1,000 1,000 650.1020 TRAINING Training & Vocational - - 3,000 2,000 1,040 670.1010 MAINTENANCE Repair & Maintenance - - 4,000 500 1,040 670.1030 MAINTENANCE Equipment Maintenance - - 1,000 500 500 670.1040 MAINTENANCE Vehicle Maintenance - - - 1,000 500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,855 115 3,000 1,000 1,000 690.1050 SPC DEPT EXP Rental - 485 2,000 1,000 1,040
516,810 456,016 474,350 475,350 486,106
605.1010 ALLOC COSTS Liability Insurance 10,696 14,388 12,546 12,546 17,324 605.1020 ALLOC COSTS Property & Fire Insurance 3,410 7,299 6,378 6,378 10,578 605.1030 ALLOC COSTS Auto Insurance 745 1,634 2,609 2,609 2,396 605.1040 ALLOC COSTS Risk Management 8,231 5,007 4,182 4,182 5,107 605.1050 ALLOC COSTS Vehicle Maintenance 11,159 9,423 4,057 4,057 7,841 605.1060 ALLOC COSTS Custodian 2,829 3,433 3,650 3,650 2,739 605.1080 ALLOC COSTS Interdepartment Overhead 103,721 107,259 71,007 71,007 70,497 605.1170 ALLOC COSTS Property Maintenance 2,431 2,917 3,195 3,195 3,212 143,222 151,360 107,624 107,624 119,694
900.122 TRSF OUT Equipment Replacement 825 825 873 873 825 900.185 TRSF OUT Financing Authority Debt Service 10,107 10,677 11,398 11,398 12,093 900.260 TRSF OUT Transportation Capital Projects - 200,000 86,000 363,230 - 10,932 211,502 98,271 375,501 12,918
875,228 1,026,307 898,855 1,189,157 788,059
875,228 1,026,307 898,855 1,189,157 788,059
875,228 1,026,307 898,855 1,189,157 788,059
920,816 968,722 987,230 993,627 1,003,665
875,228 1,026,307 898,855 1,189,157 788,059
45,588 (57,585) 88,375 (195,530) 215,606
403.1030 SALES TAX Measure R 684,127 696,833 571,277 703,801 610,839 684,127 696,833 571,277 703,801 610,839
412.1000 USE OF MONEY & PROP Investment Earnings 2,144 15,093 500 35,000 20,000 2,144 15,093 500 35,000 20,000
413.1020 INTERGOVT TDA Receipts 1,379,187 850,177 782,689 785,640 782,375 1,379,187 850,177 782,689 785,640 782,375
414.1010 MISC Other Miscellaneous Revenue 440,509 10 7,200 7,200 - 440,509 10 7,200 7,200 -
800.230 TRSF IN Water 3,652 3,652 3,652 3,652 3,652
800.231 TRSF IN Sewer 3,652 3,652 3,652 3,652 3,652
7,304 7,304 7,304 7,304 7,304
2,513,271 1,569,417 1,368,970 1,538,945 1,420,518
600.1010 EMP SRV Regular Salaries 157,063 157,330 165,983 178,662 216,909 600.1015 EMP SRV Buy back Salaries 405 3,753 3,297 3,281 2,507 600.1020 EMP SRV Part Time Salaries 31,965 34,739 34,547 34,547 34,547 600.1030 EMP SRV Overtime 3,077 8,293 5,000 5,000 5,000 600.1050 EMP SRV Standby 1,727 1,896 1,500 1,600 1,500
600.1080 EMP SRV PERS 20,931 21,665 26,489 25,828 30,491 600.1081 EMP SRV PERS Unfunded Liability 42,099 45,818 52,038 44,413 62,639 Department: 70 - Public Works
Division: 709 - Transportation
Employee Service - Employee Services
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental EXPENSES Total
Fund REVENUE Total: 202 - Gas Tax
Fund EXPENSE Total: 202 - Gas Tax
Fund Total: 202 - Gas Tax
Fund: 203 - Transportation

REVENUES
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 709 - Transportation
Department Total: 70 - Public Works
Account Classification Total: M & O - Maintenance and Operations 56 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1100 EMP SRV Medicare 2,751 2,939 2,939 3,128 3,689 600.1110 EMP SRV Disability/Life Insurance 3,494 3,706 3,854 4,153 5,044 600.1120 EMP SRV Health/Dental/Vision Insurance 68,307 61,248 59,201 66,032 82,001 600.1130 EMP SRV Worker's Compensation 14,397 20,212 17,616 17,616 22,314 600.1140 EMP SRV Unemployment Insurance 1,244 1,554 1,327 1,327 1,619 600.1170 EMP SRV Uniform Allowance 3,778 3,998 2,190 2,490 2,850 600.1190 EMP SRV Stipends 86 - - - -
351,322 367,150 375,981 388,077 471,110
610.1020 SUPPLIES Operating Supplies 85,848 77,141 83,352 83,352 86,090 610.1030 SUPPLIES Lubricant & Fuels 1,809 6,160 3,500 3,500 3,600 610.1050 SUPPLIES Small Tools - - 1,000 1,000 1,000
610.1060 SUPPLIES Safety Equipment & Supplies - 2,437 1,000 1,000 1,000 620.1010 UTILITIES Electric 27,557 32,157 30,355 35,750 30,972 620.1020 UTILITIES Gas 326 626 500 500 500
620.1030 UTILITIES Water - - - - -
630.1010 COMMUNICATION Telephone 3,022 3,656 3,319 4,800 3,420 630.1020 COMMUNICATION Cellphone - 505 - 1,000 2,500
630.1040 COMMUNICATION Postage 57 134 200 200 200
640.1010 SERVICES Professional & Technical 15,676 17,909 16,500 16,500 16,995 640.1020 SERVICES Contractual 48,100 51,200 32,001 32,001 32,476 650.1020 TRAINING Training & Vocational 154 995 2,040 2,040 1,020 670.1030 MAINTENANCE Equipment Maintenance - 6,426 6,736 6,736 6,941 670.1040 MAINTENANCE Vehicle Maintenance 3,386 3,005 3,500 3,500 3,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 635 1,516 663 663 676 799.1100 MISCELLANEOUS Uncollectible Accounts Expense - 107,152 - - - 186,569 311,020 184,666 192,542 190,890
710.2050 PRINCIPAL Vehicles 16,735 14,344 8,716 8,716 16,000 710.2071 PRINCIPAL Trailer Hot Box 10,957 8,606 9,142 9,142 9,710 720.2071 INTEREST Trailer Hot Box - 2,351 1,815 1,815 1,246 27,692 25,301 19,673 19,673 26,956
720.2050 INTEREST Vehicles 5,079 4,353 2,698 2,698 6,000 5,079 4,353 2,698 2,698 6,000
605.1010 ALLOC COSTS Liability Insurance 7,007 11,211 12,076 12,076 14,016 605.1020 ALLOC COSTS Property & Fire Insurance 2,234 5,688 6,139 6,139 8,559 605.1030 ALLOC COSTS Auto Insurance 2,235 2,002 6,869 6,869 6,656 605.1040 ALLOC COSTS Risk Management 5,392 3,901 4,025 4,025 4,132 605.1050 ALLOC COSTS Vehicle Maintenance 11,159 9,423 4,057 4,057 7,841 605.1060 ALLOC COSTS Custodian 2,768 3,359 3,571 3,571 2,680 605.1080 ALLOC COSTS Interdepartment Overhead 76,283 85,080 75,713 75,713 68,546 605.1170 ALLOC COSTS Property Maintenance 2,378 2,854 3,126 3,126 3,143 109,456 123,518 115,576 115,576 115,573
730.1100 CAPITAL OUTLAY IT Functionality - - - - 7,750
- - - - 7,750
900.122 TRSF OUT Equipment Replacement 825 825 873 873 825 900.185 TRSF OUT Financing Authority Debt Service 374,377 415,240 420,668 420,668 422,173 900.260 TRSF OUT Transportation Capital Projects 697,000 476,150 135,000 343,197 418,900 1,072,202 892,215 556,541 764,738 841,898
1,752,321 1,723,558 1,255,135 1,483,304 1,660,177
1,752,321 1,723,558 1,255,135 1,483,304 1,660,177
1,752,321 1,723,558 1,255,135 1,483,304 1,660,177
2,513,271 1,569,417 1,368,970 1,538,945 1,420,518
1,752,321 1,723,558 1,255,135 1,483,304 1,660,177
760,950 (154,140) 113,835 55,641 (239,659)
412.1000 USE OF MONEY & PROP Investment Earnings 2,334 13,507 3,000 30,000 3,000 2,334 13,507 3,000 30,000 3,000
413.1060 INTERGOVT State Grants 524,772 554,413 621,145 609,770 651,812 524,772 554,413 621,145 609,770 651,812
800.101 TRSF IN General Fund 82,333 82,333 82,333 82,333 82,333 Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Transfers - Transfers
EXPENSES Total
Fund REVENUE Total: 203 - Transportation
Fund EXPENSE Total: 203 - Transportation
Fund Total: 203 - Transportation
Fund: 207 - Road Repair & Acctblty Act (SB1)

REVENUES
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 709 - Transportation
Department Total: 70 - Public Works
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 57 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
82,333 82,333 82,333 82,333 82,333
650,253 609,440 706,478 722,103 737,145
680.1074 CAPITAL PROJECTS Street Improvements PHASE II - - 630,293 174,979 - 680.1263 CAPITAL PROJECTS Alta/Kamm Roundabout - - - - - 680.1264 CAPITAL PROJECTS Alta/Nebraska Roundabout 524,233 486,343 - - - 680.1286 CAPITAL PROJECTS ATP Bldg Dinuba's Active
Transp - - - - 422,000
486,343 524,233 630,293 174,979 422,000
486,343 524,233 630,293 174,979 422,000
486,343 524,233 630,293 174,979 422,000
486,343 524,233 630,293 174,979 422,000
650,253 609,440 706,478 722,103 737,145
486,343 524,233 630,293 174,979 422,000
163,910 85,207 76,185 547,124 315,145
412.1000 USE OF MONEY & PROP Investment Earnings 2,663 19,189 500 23,000 500 19,189 2,663 500 23,000 500
409.5080 SRVC & FEE Developer Fees 79,913 143,544 165,173 62,900 41,703 143,544 79,913 165,173 62,900 41,703
162,733 82,576 165,673 85,900 42,203
680.1015 CAPITAL PROJECTS Preliminary Design 42,729 21,514 - - - 680.1157 CAPITAL PROJECTS Test Well for Wells 21 - - - - - 21,514 42,729 - - -
900.182 TRSF OUT Water Debt Service 58,087 87,074 87,075 87,075 87,075 900.260 TRSF OUT Transportation Capital Projects - - 123,470 - - 900.261 TRSF OUT Water Capital Projects 67,962 11,161 205,061 292,019 - 126,048 98,235 415,606 379,094 87,075
168,778 119,749 415,606 379,094 87,075
168,778 119,749 415,606 379,094 87,075
168,778 119,749 415,606 379,094 87,075
82,576 162,733 165,673 85,900 42,203
168,778 119,749 415,606 379,094 87,075
(86,202) 42,984 (249,933) (293,194) (44,872)
412.1000 USE OF MONEY & PROP Investment Earnings 3,722 24,352 500 21,000 500 3,722 24,352 500 21,000 500
409.5080 SRVC & FEE Developer Fees 102,173 104,561 88,587 57,912 77,850 102,173 104,561 88,587 57,912 77,850
105,895 128,913 89,087 78,912 78,350
640.1020 SERVICES Contractual 109 - 40,000 150,000 -
109 - 40,000 150,000 -
680.1015 CAPITAL PROJECTS Preliminary Design 85,486 123,197 195,000 - - 680.1150 CAPITAL PROJECTS WWRP Expansion - - - - -
680.1261 CAPITAL PROJECTS Clarifier 300 - - - -
85,786 123,197 195,000 - -
900.183 TRSF OUT Sewer Debt Service - 200,000 - - -
900.260 TRSF OUT Transportation Capital Projects - - 53,295 - - M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 705 - Sewer Collection
Fund EXPENSE Total: 250 - Water Impact Fees
Fund Total: 250 - Water Impact Fees
Fund: 251 - Sewer Impact Fees

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 703 - Water
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 250 - Water Impact Fees
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 703 - Water
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Fund: 250 - Water Impact Fees

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Division Total: 709 - Transportation
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 207 - Road Repair & Acctblty Act (SB1) Fund EXPENSE Total: 207 - Road Repair & Acctblty Act (SB1) Fund Total: 207 - Road Repair & Acctblty Act (SB1)
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 709 - Transportation
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Account Classification Total: Transfers - Transfers
58 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
900.262 TRSF OUT Sewer Capital Projects 158,802 162,210 - 508,448 - 900.420 TRSF OUT 2020-CDBG-12005 124,958 - - - -
283,760 362,210 53,295 508,448 -
369,654 485,407 288,295 658,448 -
369,654 485,407 288,295 658,448 -
369,654 485,407 288,295 658,448 -
105,895 128,913 89,087 78,912 78,350
369,654 485,407 288,295 658,448 -
(263,759) (356,494) (199,208) (579,536) 78,350
412.1000 USE OF MONEY & PROP Investment Earnings 2,613 4,199 500 2,500 500 2,613 4,199 500 2,500 500
409.5080 SRVC & FEE Developer Fees 81,655 342,599 2,370,959 1,204,954 28,723 81,655 342,599 2,370,959 1,204,954 28,723
800.417 TRSF IN 2015 CDBG - 119,699 - - -
- 119,699 - - -
84,268 466,497 2,371,459 1,207,454 29,223
640.1010 SERVICES Professional & Technical - 2,500 - - - 640.1020 SERVICES Contractual 69,676 - - - -
69,676 2,500 - - -
900.185 TRSF OUT Financing Authority Debt Service 132,365 149,427 148,393 148,393 149,508 900.260 TRSF OUT Transportation Capital Projects 932,281 258,656 2,211,575 1,039,000 - 1,064,646 408,083 2,359,968 1,187,393 149,508
1,134,322 410,583 2,359,968 1,187,393 149,508
1,134,322 410,583 2,359,968 1,187,393 149,508
1,134,322 410,583 2,359,968 1,187,393 149,508
84,268 466,497 2,371,459 1,207,454 29,223
1,134,322 410,583 2,359,968 1,187,393 149,508
(1,050,054) 55,914 11,491 20,061 (120,285)
412.1000 USE OF MONEY & PROP Investment Earnings 395 2,647 200 7,000 1,000 395 2,647 200 7,000 1,000
409.5080 SRVC & FEE Developer Fees 26,466 123,827 60,128 57,996 60,114 26,466 123,827 60,128 57,996 60,114
26,861 126,474 60,328 64,996 61,114
730.1070 CAPITAL OUTLAY Machinery and Equipment 73,634 11,500 - - - 73,634 11,500 - - -
73,634 11,500 - - -
73,634 11,500 - - -
73,634 11,500 - - -
26,861 126,474 60,328 64,996 61,114
73,634 11,500 - - -
(46,773) 114,974 60,328 64,996 61,114
411.1180 FINES Park In Lieu Fees 47,175 177,626 62,900 32,101 - 47,175 177,626 62,900 32,101 -
412.1000 USE OF MONEY & PROP Investment Earnings 1,423 9,396 100 4,000 - 1,423 9,396 100 4,000 -
48,598 187,021 63,000 36,101 -
Fines & Forfeit - Fines & Forfeitures
Account Classification Total: Fines & Forfeit - Fines & Forfeitures Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property REVENUES Total
EXPENSES Total
Fund REVENUE Total: 253 - Police Impact Fees
Fund EXPENSE Total: 253 - Police Impact Fees
Fund Total: 253 - Police Impact Fees
Fund: 254 - Parks Impact Fees

REVENUES
Department: 70 - Public Works
Division: 000 - Non-divisional
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 000 - Non-divisional
Department Total: 70 - Public Works
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges REVENUES Total

EXPENSES
EXPENSES Total
Fund REVENUE Total: 252 - Transportation Impact Fees
Fund EXPENSE Total: 252 - Transportation Impact Fees
Fund Total: 252 - Transportation Impact Fees
Fund: 253 - Police Impact Fees

REVENUES
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 721 - Impact Fees
Department Total: 70 - Public Works
Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 721 - Impact Fees
Fund: 252 - Transportation Impact Fees

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Division Total: 705 - Sewer Collection
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 251 - Sewer Impact Fees
Fund EXPENSE Total: 251 - Sewer Impact Fees
Fund Total: 251 - Sewer Impact Fees
Account Classification Total: Transfer - Transfer
59 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
730.1090 CAPITAL OUTLAY Improvements - - - - -
- - - - -
680.1015 CAPITAL PROJECTS Preliminary Design 64,809 - - - - 680.9000 CAPITAL PROJECTS Other Projects 176,342 - - - - 241,151 - - - -
900.265 TRSF OUT Facilities Capital Projects 44,000 405,577 - 70,000 - 44,000 405,577 - 70,000 -
285,151 405,577 - 70,000 -
285,151 405,577 - 70,000 -
285,151 405,577 - 70,000 -
48,598 187,021 63,000 36,101 -
285,151 405,577 - 70,000 -
(236,553) (218,556) 63,000 (33,899) -
412.1000 USE OF MONEY & PROP Investment Earnings 25 385 500 700 500 25 385 500 700 500
409.5080 SRVC & FEE Developer Fees 7,680 48,888 71,890 4,953 1,539 7,680 48,888 71,890 4,953 1,539
414.1010 MISC Other Miscellaneous Revenue 2,500 - - - - 2,500 - - - -
415.1060 OTH FIN SOURCES Sale of City Dirt - 500 1,000 1,000 500 - 500 1,000 1,000 500
10,205 49,773 73,390 6,653 2,539
680.1015 CAPITAL PROJECTS Preliminary Design 33,288 954 - 15,059 - 680.1197 CAPITAL PROJECTS Euclid/Saginaw Basin 16,150 - - - - 49,438 954 - 15,059 -
900.260 TRSF OUT Transportation Capital Projects - 13,910 - - - - 13,910 - - -
49,438 14,864 - 15,059 -
49,438 14,864 - 15,059 -
49,438 14,864 - 15,059 -
10,205 49,773 73,390 6,653 2,539
49,438 14,864 - 15,059 -
(39,232) 34,909 73,390 (8,406) 2,539
412.1000 USE OF MONEY & PROP Investment Earnings 2,379 20,917 1,500 30,000 10,000 2,379 20,917 1,500 30,000 10,000
409.4080 SRVC & FEE Impact Fees - Single Family 48,046 47,675 47,085 52,750 68,000 409.4090 SRVC & FEE Impact Fees - Commercial - 32,014 408 3,000 1,500 409.4100 SRVC & FEE Impact Fees - Multiple Family - 80,603 - 11,134 10,000 409.4110 SRVC & FEE Impact Fees - Industrial 184 745 - - - 48,230 161,037 47,493 66,884 79,500
50,609 181,954 48,993 96,884 89,500
900.265 TRSF OUT Facilities Capital Projects - - - 582,894 - - - - 582,894 -
- - - 582,894 -
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 721 - Impact Fees
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges REVENUES Total

EXPENSES
Department: 60 - Fire
Division: 721 - Impact Fees
Fund EXPENSE Total: 255 - Strom Drain Impact Fee
Fund Total: 255 - Strom Drain Impact Fee
Fund: 256 - Fire Impact Fees

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 255 - Strom Drain Impact Fee
REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Other - Other Financing Sources
Account Classification Total: Other - Other Financing Sources Fund EXPENSE Total: 254 - Parks Impact Fees
Fund Total: 254 - Parks Impact Fees
Fund: 255 - Strom Drain Impact Fee

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 721 - Impact Fees
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 254 - Parks Impact Fees
Department: 70 - Public Works
Division: 721 - Impact Fees
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects

EXPENSES
60 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
- - - 582,894 -
- - - 582,894 -
181,954 50,609 48,993 96,884 89,500
- - - 582,894 -
181,954 50,609 48,993 (486,010) 89,500
403.1010 SALES TAX Sales & Use Tax 3,107,747 3,209,591 3,200,000 3,278,000 3,327,000 3,209,591 3,107,747 3,200,000 3,278,000 3,327,000
412.1000 USE OF MONEY & PROP Investment Earnings 5,208 51,505 - 70,000 50,000 51,505 5,208 - 70,000 50,000
3,261,096 3,112,956 3,200,000 3,348,000 3,377,000
600.1010 EMP SRV Regular Salaries 545,727 491,663 1,017,652 1,052,818 1,012,722 600.1015 EMP SRV Buy back Salaries 5,727 20,035 10,402 10,402 10,402 600.1030 EMP SRV Overtime 95,455 91,992 70,000 91,000 85,000 600.1050 EMP SRV Standby 186 - - - -
600.1060 EMP SRV Holiday 25,696 25,109 32,209 35,000 32,000 600.1080 EMP SRV PERS 86,500 79,679 141,614 146,374 143,089 600.1081 EMP SRV PERS Unfunded Liability 89,294 100,995 34,378 34,378 51,025 600.1100 EMP SRV Medicare 9,859 9,102 14,927 15,467 14,853 600.1110 EMP SRV Disability/Life Insurance 14,447 17,369 23,677 24,534 23,564 600.1120 EMP SRV Health/Dental/Vision Insurance 141,621 116,246 220,000 230,883 220,002 600.1130 EMP SRV Worker's Compensation 33,498 49,142 52,116 52,116 94,443 600.1140 EMP SRV Unemployment Insurance 1,984 2,423 2,518 2,518 4,395 600.1170 EMP SRV Uniform Allowance 6,008 5,397 11,770 13,910 11,770 1,056,003 1,009,152 1,631,263 1,709,400 1,703,265
610.1010 SUPPLIES Office Supplies 1,127 - 850 850 850
610.1020 SUPPLIES Operating Supplies 1,110 237 7,000 7,000 7,000 610.1030 SUPPLIES Lubricant & Fuels 30,230 16,510 25,000 50,000 50,000 630.1010 COMMUNICATION Telephone - - 250 250 250
630.1020 COMMUNICATION Cellphone 1,921 1,970 3,500 3,500 3,500 630.1030 COMMUNICATION Internet 10,565 10,837 10,900 10,900 11,000 640.1010 SERVICES Professional & Technical 4,232 3,913 4,500 4,500 4,500 650.1010 TRAINING Travel & Conference - - 100 100 500
650.1020 TRAINING Training & Vocational - - 2,640 2,640 2,750 670.1040 MAINTENANCE Vehicle Maintenance 2,638 67,791 2,750 54,193 12,836 670.1050 MAINTENANCE Maintenance Contracts 10,809 - - - - 62,632 101,259 57,490 133,933 93,186
710.2050 PRINCIPAL Vehicles 39,060 56,387 53,961 53,961 131,986 710.2073 PRINCIPAL Tasers - - - 153,984 29,566
39,060 56,387 53,961 207,945 161,552
720.2050 INTEREST Vehicles 8,193 12,115 9,151 9,151 31,018 8,193 12,115 9,151 9,151 31,018
605.1010 ALLOC COSTS Liability Insurance 15,479 25,079 31,273 31,273 42,489 605.1020 ALLOC COSTS Property & Fire Insurance 4,935 12,723 15,897 15,897 25,944 605.1030 ALLOC COSTS Auto Insurance 7,450 4,085 10,650 10,650 10,650 605.1040 ALLOC COSTS Risk Management 11,912 8,727 10,424 10,424 12,525 39,776 50,614 68,244 68,244 91,608
730.1040 CAPITAL OUTLAY Vehicles - 760 150,000 150,000 - 730.1070 CAPITAL OUTLAY Machinery and Equipment 122,777 10,948 164,760 16,123 - 122,777 11,708 314,760 166,123 -
1,328,442 1,241,235 2,134,869 2,294,796 2,080,629
600.1010 EMP SRV Regular Salaries 91,864 91,335 99,705 99,705 99,700 600.1015 EMP SRV Buy back Salaries 1,666 5,798 - 2,900 - 600.1030 EMP SRV Overtime 17,920 23,394 13,500 15,000 15,000 600.1050 EMP SRV Standby 1,850 2,164 2,000 2,000 2,000
Division Total: 502 - Patrol
Division: 503 - Investigative
Employee Service - Employee Services
Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property REVENUES Total

EXPENSES
Department: 50 - Police
Division: 502 - Patrol
Fund EXPENSE Total: 256 - Fire Impact Fees
Fund Total: 256 - Fire Impact Fees
Fund: 301 - Public Safety Sales Tax

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 256 - Fire Impact Fees
61 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1060 EMP SRV Holiday 4,499 4,468 4,499 4,499 4,499
600.1080 EMP SRV PERS 18,313 14,084 13,500 13,500 13,719 600.1081 EMP SRV PERS Unfunded Liability 25,654 34,041 - - 489 600.1100 EMP SRV Medicare 1,728 1,836 1,461 1,461 1,461 600.1110 EMP SRV Disability/Life Insurance 2,167 2,273 2,318 2,318 2,318 600.1120 EMP SRV Health/Dental/Vision Insurance 23,528 21,067 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 5,583 7,020 7,445 7,445 7,265 600.1140 EMP SRV Unemployment Insurance 331 346 360 360 338 600.1170 EMP SRV Uniform Allowance 1,070 1,070 1,070 1,070 1,070 196,173 208,896 165,858 170,258 167,859
605.1010 ALLOC COSTS Liability Insurance 2,572 3,898 4,647 4,647 4,147 605.1020 ALLOC COSTS Property & Fire Insurance 820 1,978 2,362 2,362 2,532 605.1040 ALLOC COSTS Risk Management 1,979 1,357 1,549 1,549 1,222 5,371 7,233 8,558 8,558 7,901
201,544 216,129 174,416 178,816 175,760
600.1010 EMP SRV Regular Salaries 100,951 79,385 108,477 96,613 108,909 600.1015 EMP SRV Buy back Salaries - - 2,025 2,025 2,066 600.1030 EMP SRV Overtime 3,660 1,397 2,300 3,200 3,000 600.1060 EMP SRV Holiday 5,255 3,521 5,256 5,500 3,000
600.1080 EMP SRV PERS 12,792 9,616 11,383 10,472 11,608 600.1081 EMP SRV PERS Unfunded Liability 23,563 30,145 15,019 15,019 18,758 600.1100 EMP SRV Medicare 1,593 1,197 1,595 1,434 1,600 600.1110 EMP SRV Disability/Life Insurance 2,500 2,636 2,529 2,274 2,540 600.1120 EMP SRV Health/Dental/Vision Insurance 47,056 29,170 40,000 36,935 40,000 600.1130 EMP SRV Worker's Compensation 1,038 1,125 1,193 1,193 1,165 600.1140 EMP SRV Unemployment Insurance 661 692 719 719 676 600.1170 EMP SRV Uniform Allowance 1,500 1,125 1,500 2,250 1,500 200,570 160,009 191,996 177,634 194,822
605.1010 ALLOC COSTS Liability Insurance 2,875 4,356 4,854 4,854 4,800 605.1020 ALLOC COSTS Property & Fire Insurance 917 2,210 2,467 2,467 2,931 605.1040 ALLOC COSTS Risk Management 2,213 1,516 1,618 1,618 1,415 6,005 8,082 8,939 8,939 9,146
206,575 168,091 200,935 186,573 203,968
1,736,561 1,625,456 2,510,220 2,660,185 2,460,357
600.1010 EMP SRV Regular Salaries 167,855 214,199 422,909 422,909 441,174 600.1015 EMP SRV Buy back Salaries 281 19,055 5,684 5,684 5,860 600.1030 EMP SRV Overtime 30,499 34,712 55,531 55,531 55,531 600.1080 EMP SRV PERS 26,798 31,404 60,962 60,962 64,349 600.1081 EMP SRV PERS Unfunded Liability 43,067 29,094 27,912 27,912 39,785 600.1100 EMP SRV Medicare 3,007 3,759 6,162 6,162 6,436 600.1110 EMP SRV Disability/Life Insurance 5,408 5,697 9,774 9,774 10,210 600.1120 EMP SRV Health/Dental/Vision Insurance 51,124 49,427 100,001 100,001 100,001 600.1130 EMP SRV Worker's Compensation 36,314 38,826 41,175 41,175 66,964 600.1140 EMP SRV Unemployment Insurance 992 1,039 1,079 1,079 1,690 600.1170 EMP SRV Uniform Allowance 700 1,442 2,800 2,800 3,500 366,045 428,655 733,989 733,989 795,500
610.1010 SUPPLIES Office Supplies - - - - -
610.1060 SUPPLIES Safety Equipment & Supplies 35,987 38,730 50,000 50,000 70,000 620.1010 UTILITIES Electric 7,723 9,088 9,637 10,541 10,541 620.1020 UTILITIES Gas 1,229 2,409 1,685 1,844 1,844
640.1020 SERVICES Contractual 323 1,409 407 1,741 407
690.1010 SPC DEPT EXP Due & Subscriptions - Oth - 155 2,415 2,415 2,415 45,263 51,792 64,144 66,541 85,207
605.1010 ALLOC COSTS Liability Insurance 7,212 10,861 11,959 11,959 19,954 605.1020 ALLOC COSTS Property & Fire Insurance 2,299 5,510 6,079 6,079 12,184 605.1030 ALLOC COSTS Auto Insurance 1,490 - - - -
605.1040 ALLOC COSTS Risk Management 5,550 3,780 3,986 3,986 5,882 16,551 20,151 22,024 22,024 38,020
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles - 713,479 61,521 - 61,521 M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Division Total: 504 - Records & Communication
Department Total: 50 - Police
Department: 60 - Fire
Division: 603 - Fire Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Division Total: 503 - Investigative
Division: 504 - Records & Communication
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: Employee Service - Employee Services Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 62 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
713,479 - 61,521 - 61,521
900.185 TRSF OUT Financing Authority Debt Service 5,170 5,461 5,830 - - 5,461 5,170 5,830 - -
1,219,537 433,029 887,508 822,554 980,248
1,219,537 433,029 887,508 822,554 980,248
2,844,993 2,169,590 3,397,728 3,482,739 3,440,605
3,261,096 3,112,956 3,200,000 3,348,000 3,377,000
2,844,993 2,169,590 3,397,728 3,482,739 3,440,605
416,103 943,365 (197,728) (134,739) (63,605)
412.1000 USE OF MONEY & PROP Investment Earnings 470 3,412 - - - 3,412 470 - - -
413.1170 INTERGOVT L E Tech State Grant 161,285 165,271 110,000 110,000 110,000 165,271 161,285 110,000 110,000 110,000
168,683 161,755 110,000 110,000 110,000
600.1010 EMP SRV Regular Salaries 91,375 89,787 99,705 99,705 99,700 600.1015 EMP SRV Buy back Salaries 2,333 3,399 3,467 3,467 3,467 600.1030 EMP SRV Overtime 14,724 31,788 - 200 -
600.1060 EMP SRV Holiday 4,499 4,334 - 4,300 -
600.1080 EMP SRV PERS 13,091 11,702 17,565 18,057 18,205 600.1081 EMP SRV PERS Unfunded Liability 436 425 33,442 34,378 46,610 600.1100 EMP SRV Medicare 1,584 1,807 1,461 1,461 1,461 600.1110 EMP SRV Disability/Life Insurance 2,185 1,705 2,318 2,318 2,318 600.1120 EMP SRV Health/Dental/Vision Insurance 23,341 19,792 20,000 20,000 20,000 600.1170 EMP SRV Uniform Allowance 1,049 936 1,070 1,070 1,070 154,618 165,676 179,028 184,956 192,831
154,618 165,676 179,028 184,956 192,831
154,618 165,676 179,028 184,956 192,831
154,618 165,676 179,028 184,956 192,831
161,755 168,683 110,000 110,000 110,000
154,618 165,676 179,028 184,956 192,831
7,136 3,007 (69,028) (74,956) (82,831)
412.1000 USE OF MONEY & PROP Investment Earnings 0 0 - - - 0 0 - - -
413.1180 INTERGOVT JAG Grant 13,501 12,525 - 13,490 -
13,501 12,525 - 13,490 -
13,501 12,525 - 13,490 -
610.1060 SUPPLIES Safety Equipment & Supplies 405 - - 13,246 - 405 - - 13,246 -
730.1070 CAPITAL OUTLAY Machinery and Equipment 13,096 12,525 - - - 13,096 12,525 - - -
13,501 12,525 - 13,246 -
13,501 12,525 - 13,246 -
13,501 12,525 - 13,246 -
13,501 12,525 - 13,490 -
13,501 12,525 - 13,246 -
0 0 - 244 -
413.1160 INTERGOVT P.O.S.T Reimbursements 3,423 7,010 - - - Intergov - Intergovernmental
EXPENSES Total
Fund REVENUE Total: 303 - Byrnes Justice Assistance
Fund EXPENSE Total: 303 - Byrnes Justice Assistance
Fund Total: 303 - Byrnes Justice Assistance
Fund: 305 - Post Training Revolving

REVENUES
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 000 - Non-divisional
Department Total: 50 - Police
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental REVENUES Total

EXPENSES
Department: 50 - Police
Division: 000 - Non-divisional
Fund EXPENSE Total: 302 - State (COPS) Program Fund
Fund Total: 302 - State (COPS) Program Fund
Fund: 303 - Byrnes Justice Assistance

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Division Total: 502 - Patrol
Department Total: 50 - Police
EXPENSES Total
Fund REVENUE Total: 302 - State (COPS) Program Fund
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental REVENUES Total

EXPENSES
Department: 50 - Police
Division: 502 - Patrol
Fund EXPENSE Total: 301 - Public Safety Sales Tax
Fund Total: 301 - Public Safety Sales Tax
Fund: 302 - State (COPS) Program Fund

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 603 - Fire Services
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 301 - Public Safety Sales Tax
Account Classification Total: Capital Outlay - Capital Outlay 63 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
7,010 3,423 - - -
7,010 3,423 - - -
650.1020 TRAINING Training & Vocational 16,202 17,452 - - - 17,452 16,202 - - -
17,452 16,202 - - -
17,452 16,202 - - -
17,452 16,202 - - -
7,010 3,423 - - -
17,452 16,202 - - -
(10,442) (12,779) - - -
413.1060 INTERGOVT State Grants - 2,000,000 - - -
413.1190 INTERGOVT Other Grant 1,095 - - - -
2,000,000 1,095 - - -
414.1010 MISC Other Miscellaneous Revenue 6,347 11,988 - 6,773 - 414.1190 MISC State Mutual Aid Reimbursement - 169,239 - 22,595 - 425.1000 DONATION Donation 205,116 115,025 - 310,454 -
211,463 296,253 - 339,822 -
212,558 2,296,253 - 339,822 -
610.1060 SUPPLIES Safety Equipment & Supplies 3,137 3,434 - 55,512 - 690.1155 SPC DEPT EXP Grant 13,885 - - - -
690.1156 SPC DEPT EXP Fire Safety Improvement Grant - - 5,000 - - 17,022 3,434 5,000 55,512 -
730.1040 CAPITAL OUTLAY Vehicles 84,670 98,639 - - -
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 206,006 1,323,521 676,479 239,095 112,000 730.1070 CAPITAL OUTLAY Machinery and Equipment - 119,129 59,000 12,901 - 290,676 1,541,289 735,479 251,996 112,000
307,698 1,544,723 740,479 307,508 112,000
307,698 1,544,723 740,479 307,508 112,000
307,698 1,544,723 740,479 307,508 112,000
212,558 2,296,253 - 339,822 -
307,698 1,544,723 740,479 307,508 112,000
(95,140) 751,529 (740,479) 32,314 (112,000)
414.1010 MISC Other Miscellaneous Revenue - 26,206 18,000 25,854 25,850 - 26,206 18,000 25,854 25,850
- 26,206 18,000 25,854 25,850
- 26,206 18,000 25,854 25,850
- 26,206 18,000 25,854 25,850
412.1000 USE OF MONEY & PROP Investment Earnings 677 4,071 100 8,000 3,500 677 4,071 100 8,000 3,500
426.2000 PRINCIPAL DINUBA PI - HOME - - - - -
426.2004 PRINCIPAL 01-HOME-0507 - - - 19,700 -
426.2005 PRINCIPAL 02-HOME-0579 - - 500 30,800 800
426.2006 PRINCIPAL 03-HOME-0664 - - 9,200 - -
426.2010 PRINCIPAL 09-HOME-6200 - - - 14,000 7,000
426.2014 PRINCIPAL 18-HOME-12599 43,083 - - - -
427.2011 INTEREST 11-HOME-6989 268,557 257,725 - - -
311,640 257,725 9,700 64,500 7,800
Fund: 401 - HOME

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total
Fund REVENUE Total: 323 - Fire/EMS Training
Fund EXPENSE Total: 323 - Fire/EMS Training
Fund Total: 323 - Fire/EMS Training
EXPENSES Total
Fund REVENUE Total: 322 - State Fire Suppression Reimb
Fund EXPENSE Total: 322 - State Fire Suppression Reimb
Fund Total: 322 - State Fire Suppression Reimb
Fund: 323 - Fire/EMS Training

REVENUES
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 601 - Ambulance
Department Total: 60 - Fire
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 60 - Fire
Division: 601 - Ambulance
Fund EXPENSE Total: 305 - Post Training Revolving
Fund Total: 305 - Post Training Revolving
Fund: 322 - State Fire Suppression Reimb

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 000 - Non-divisional
Department Total: 50 - Police
EXPENSES Total
Fund REVENUE Total: 305 - Post Training Revolving
Account Classification Total: Intergov - Intergovernmental REVENUES Total

EXPENSES
Department: 50 - Police
Division: 000 - Non-divisional
64 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
261,795 312,317 9,800 72,500 11,300
700.1010 STATE GRANT General Administration 5,472 600 4,235 7,700 7,270 700.1020 STATE GRANT Activity Delivery 9,270 - 36,000 13,000 13,000 700.1030 STATE GRANT Loans - - - 182,000 182,000
700.1040 STATE GRANT Housing Rehabilitation - - 110,250 - - 600 14,742 150,485 202,700 202,270
900.101 TRSF OUT General Fund 2,322 - 485 3,255 390
- 2,322 485 3,255 390
600 17,064 150,970 205,955 202,660
600 17,064 150,970 205,955 202,660
600 17,064 150,970 205,955 202,660
261,795 312,317 9,800 72,500 11,300
600 17,064 150,970 205,955 202,660
261,195 295,253 (141,170) (133,455) (191,360)
412.1000 USE OF MONEY & PROP Investment Earnings 273 2,745 50 3,500 100 2,745 273 50 3,500 100
426.4002 PRINCIPAL 06-CALHOME--228 - - 4,800 12,100 -
426.4003 PRINCIPAL 08-CALHOME-4899 - - - 51,000 -
- - 4,800 63,100 -
273 2,745 4,850 66,600 100
700.1010 STATE GRANT General Administration 350 350 2,500 1,913 - 700.1020 STATE GRANT Activity Delivery - - 10,000 9,566 - 700.1030 STATE GRANT Loans - - 88,000 84,184 -
700.1040 STATE GRANT Housing Rehabilitation - - - - -
350 350 100,500 95,663 -
900.101 TRSF OUT General Fund 2,594 - 243 243 -
2,594 - 243 243 -
2,944 350 100,743 95,906 -
2,944 350 100,743 95,906 -
2,944 350 100,743 95,906 -
273 2,745 4,850 66,600 100
2,944 350 100,743 95,906 -
(2,671) 2,395 (95,893) (29,306) 100
412.1000 USE OF MONEY & PROP Investment Earnings 1,110 14,666 500 17,000 500 1,110 14,666 500 17,000 500
426.3000 PRINCIPAL DINUBA PI - CDBG - - - - -
426.3002 PRINCIPAL 83-STBG-079 - - - 14,604 -
426.3003 PRINCIPAL 85-STBG-142 - - - 7,425 -
426.3004 PRINCIPAL 87-STBG-226 - - - 24,300 -
426.3006 PRINCIPAL 92-STBG-644 - - - 27,310 -
426.3009 PRINCIPAL 97-STBG-1111 - - - 36,000 -
426.3018 PRINCIPAL 08-STBG-4842 - - 3,612 3,612 3,612
426.3019 PRINCIPAL 09-STBG-6448 - - - - -
427.3006 INTEREST 92-STBG-644 126 130 140 - -
126 130 3,752 113,251 3,612
1,236 14,796 4,252 130,251 4,112
630.1040 COMMUNICATION Postage 7 - - - -
Department: 70 - Public Works
Division: 722 - Housing
M & O - Maintenance and Operations
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
EXPENSES Total
Fund REVENUE Total: 402 - CAL-HOME
Fund EXPENSE Total: 402 - CAL-HOME
Fund Total: 402 - CAL-HOME
Fund: 403 - CDBG

REVENUES
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 722 - Housing
Department Total: 70 - Public Works
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
Fund EXPENSE Total: 401 - HOME
Fund Total: 401 - HOME
Fund: 402 - CAL-HOME

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 401 - HOME
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant 65 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
- 7 - - -
700.1010 STATE GRANT General Administration 350 1,070 8,450 5,000 - 700.1020 STATE GRANT Activity Delivery - - 19,000 - -
700.1030 STATE GRANT Loans - - 73,500 - -
700.1130 STATE GRANT Sewer Lateral Program - - - 25,000 - 1,070 350 100,950 30,000 -
900.101 TRSF OUT General Fund 14,529 - 3,302 - -
900.265 TRSF OUT Facilities Capital Projects - - - - 700,000 900.420 TRSF OUT 2020-CDBG-12005 - 39 - - -
14,529 39 3,302 - 700,000
14,886 1,109 104,252 30,000 700,000
14,886 1,109 104,252 30,000 700,000
14,886 1,109 104,252 30,000 700,000
1,236 14,796 4,252 130,251 4,112
14,886 1,109 104,252 30,000 700,000
(13,650) 13,687 (100,000) 100,251 (695,888)
900.252 TRSF OUT Transportation Impact Fees - 119,699 - - - - 119,699 - - -
- 119,699 - - -
- 119,699 - - -
- 119,699 - - -
- 119,699 - - -
- (119,699) - - -
700.1080 STATE GRANT Public Improvements 210,761 - - - - 210,761 - - - -
210,761 - - - -
210,761 - - - -
210,761 - - - -
210,761 - - - -
(210,761) - - - -
413.1060 INTERGOVT State Grants 47,758 2,344 334,807 341,251 341,251 47,758 2,344 334,807 341,251 341,251
47,758 2,344 334,807 341,251 341,251
700.1010 STATE GRANT General Administration 1,875 2,344 3,594 3,892 3,892 700.1020 STATE GRANT Activity Delivery - - 47,260 52,041 52,041 700.1030 STATE GRANT Loans - - 172,803 159,535 159,535
700.1040 STATE GRANT Housing Rehabilitation - - 111,150 129,675 129,675 1,875 2,344 334,807 345,143 345,143
1,875 2,344 334,807 345,143 345,143
1,875 2,344 334,807 345,143 345,143
1,875 2,344 334,807 345,143 345,143
47,758 2,344 334,807 341,251 341,251
1,875 2,344 334,807 345,143 345,143
45,883 0 - (3,892) (3,892)
Fund: 420 - 2020-CDBG-12005 closed

REVENUES
Intergov - Intergovernmental
Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 419 - 2018-HOME-12599
Fund EXPENSE Total: 419 - 2018-HOME-12599
Fund Total: 419 - 2018-HOME-12599
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Fund EXPENSE Total: 418 - 2018-CDBG-12892
Fund Total: 418 - 2018-CDBG-12892
Fund: 419 - 2018-HOME-12599

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 418 - 2018-CDBG-12892
Fund EXPENSE Total: 417 - 2015-CDBG-10560 closed
Fund Total: 417 - 2015-CDBG-10560 closed
Fund: 418 - 2018-CDBG-12892

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 417 - 2015-CDBG-10560 closed
Fund EXPENSE Total: 403 - CDBG
Fund Total: 403 - CDBG
Fund: 417 - 2015-CDBG-10560 closed

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 403 - CDBG
Account Classification Total: M & O - Maintenance and Operations State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant 66 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
413.1060 INTERGOVT State Grants 1,944,866 - - - -
1,944,866 - - - -
800.251 TRSF IN Sewer Impact Fees 124,958 - - - -
800.403 TRSF IN CDBG - 39 - - -
124,958 39 - - -
2,069,824 39 - - -
640.1020 SERVICES Contractual 50,883 - - - -
50,883 - - - -
700.1010 STATE GRANT General Administration 18,000 - - - - 700.1080 STATE GRANT Public Improvements 1,995,976 - - - - 2,013,976 - - - -
2,064,859 - - - -
2,064,859 - - - -
2,064,859 - - - -
2,069,824 39 - - -
2,064,859 - - - -
4,965 39 - - -
413.1060 INTERGOVT State Grants 4,860 8,748 341,251 451,525 234,867 4,860 8,748 341,251 451,525 234,867
4,860 8,748 341,251 451,525 234,867
700.1010 STATE GRANT General Administration 5,832 7,776 - 6,875 - 700.1020 STATE GRANT Activity Delivery - - 52,041 63,013 48,320 700.1030 STATE GRANT Loans - - 159,535 159,535 159,534
700.1040 STATE GRANT Housing Rehabilitation - - 129,675 232,337 27,013 5,832 7,776 341,251 461,760 234,867
5,832 7,776 341,251 461,760 234,867
5,832 7,776 341,251 461,760 234,867
5,832 7,776 341,251 461,760 234,867
4,860 8,748 341,251 451,525 234,867
5,832 7,776 341,251 461,760 234,867
(972) 972 - (10,235) -
413.1060 INTERGOVT State Grants 123,238 1,478 - - -
123,238 1,478 - - -
123,238 1,478 - - -
700.1010 STATE GRANT General Administration 12,576 - - - - 700.1100 STATE GRANT Business Assistance 68,578 - - - - 81,154 - - - -
81,154 - - - -
81,154 - - - -
81,154 - - - -
123,238 1,478 - - -
81,154 - - - -
42,084 1,478 - - -
413.1060 INTERGOVT State Grants 199,371 182,215 - 70,451 - 199,371 182,215 - 70,451 -
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental EXPENSES Total
Fund REVENUE Total: 422 - 2020-CDBG-CV1-00014
Fund EXPENSE Total: 422 - 2020-CDBG-CV1-00014
Fund Total: 422 - 2020-CDBG-CV1-00014
Fund: 423 - 2020-CDBG-CV2-3-00056

REVENUES
Department: 70 - Public Works
Division: 722 - Housing
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Division Total: 722 - Housing
Department Total: 70 - Public Works
Fund: 422 - 2020-CDBG-CV1-00014

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental REVENUES Total

EXPENSES
Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 421 - 2019-HOME-14967
Fund EXPENSE Total: 421 - 2019-HOME-14967
Fund Total: 421 - 2019-HOME-14967
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Fund EXPENSE Total: 420 - 2020-CDBG-12005 closed
Fund Total: 420 - 2020-CDBG-12005 closed
Fund: 421 - 2019-HOME-14967

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 420 - 2020-CDBG-12005 closed
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Account Classification Total: Intergov - Intergovernmental Transfers - Transfers
Account Classification Total: Transfers - Transfers
67 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
182,215 199,371 - 70,451 -
700.1010 STATE GRANT General Administration 29,128 15,587 - - - 700.1100 STATE GRANT Business Assistance 8,124 37,291 - - - 700.1110 STATE GRANT Subsistence Payments 162,119 129,144 - - - 182,022 199,371 - - -
182,022 199,371 - - -
182,022 199,371 - - -
182,022 199,371 - - -
182,215 199,371 - 70,451 -
182,022 199,371 - - -
193 - - 70,451 -
413.1060 INTERGOVT State Grants 4,776,578 155,925 - 230,897 - 155,925 4,776,578 - 230,897 -
155,925 4,776,578 - 230,897 -
640.1020 SERVICES Contractual - - - 230,897 -
- - - 230,897 -
700.1030 STATE GRANT Loans - - - - -
- - - - -
- - - 230,897 -
- - - 230,897 -
- - - 230,897 -
4,776,578 155,925 - 230,897 -
- - - 230,897 -
4,776,578 155,925 - - -
413.1060 INTERGOVT State Grants - - 500,000 574,547 -
- - 500,000 574,547 -
- - 500,000 574,547 -
700.1010 STATE GRANT General Administration - 17 37,500 37,500 - 700.1020 STATE GRANT Activity Delivery - - 95,000 95,000 - 700.1030 STATE GRANT Loans - - - 260,000 -
700.1040 STATE GRANT Housing Rehabilitation - - 367,500 107,500 - 700.1120 STATE GRANT S. El Monte Revitalization Plan - - - 74,547 - - 17 500,000 574,547 -
- 17 500,000 574,547 -
- 17 500,000 574,547 -
- 17 500,000 574,547 -
- - 500,000 574,547 -
- 17 500,000 574,547 -
- (17) - - -
413.1060 INTERGOVT State Grants - - - - -
- - - - -
- - - - -
Department: 40 - Parks & Community Services
Division: 408 - Senior Center
Employee Service - Employee Services
Fund: 426 - 2022-CDBG-NH-00003 SrCn

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental REVENUES Total

EXPENSES
Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 425 - 2021-CDBG-HA-6&7
Fund EXPENSE Total: 425 - 2021-CDBG-HA-6&7
Fund Total: 425 - 2021-CDBG-HA-6&7
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Fund EXPENSE Total: 424 - 2020-PLHA-15150/15984
Fund Total: 424 - 2020-PLHA-15150/15984
Fund: 425 - 2021-CDBG-HA-6&7

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 424 - 2020-PLHA-15150/15984
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Fund EXPENSE Total: 423 - 2020-CDBG-CV2-3-00056
Fund Total: 423 - 2020-CDBG-CV2-3-00056
Fund: 424 - 2020-PLHA-15150/15984

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 423 - 2020-CDBG-CV2-3-00056
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
68 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1020 EMP SRV Part Time Salaries - - - 16,640 16,640 600.1080 EMP SRV PERS - - - 1,278 1,356
600.1090 EMP SRV Social Security - - - 1,032 1,032
600.1100 EMP SRV Medicare - - - 241 241
- - - 19,191 19,269
610.1020 SUPPLIES Operating Supplies - - 2,300 2,300 2,300 690.1170 SPC DEPT EXP Senior Citizens Meals - - 50,100 50,100 60,970 - - 52,400 52,400 63,270
700.1010 STATE GRANT General Administration - - 4,750 4,750 5,000 - - 4,750 4,750 5,000
- - 57,150 76,341 87,539
- - 57,150 76,341 87,539
- - 57,150 76,341 87,539
- - - - -
- - 57,150 76,341 87,539
- - (57,150) (76,341) (87,539)
400.1000 PROP TAXES Secured - Current Year 3,527,205 3,502,592 3,500,000 3,500,000 3,500,000 3,527,205 3,502,592 3,500,000 3,500,000 3,500,000
412.1417 USE OF MONEY & PROP 2015 Successor 2 798 - - - 412.1419 USE OF MONEY & PROP 2017 Successor 2 1 - - -
3 799 - - -
427.1006 INTEREST Senior Apartments 3,817 730 - - -
3,817 730 - - -
3,531,025 3,504,121 3,500,000 3,500,000 3,500,000
600.1010 EMP SRV Regular Salaries 154,174 131,530 124,485 107,781 108,576 600.1015 EMP SRV Buy back Salaries 6,035 1,137 4,752 3,945 3,962 600.1020 EMP SRV Part Time Salaries 22,509 - - - -
600.1080 EMP SRV PERS 13,617 15,015 16,536 14,300 14,471 600.1081 EMP SRV PERS Unfunded Liability 28,339 34,896 33,141 28,756 35,139 600.1090 EMP SRV Social Security 1,396 - - - -
600.1100 EMP SRV Medicare 2,185 1,915 1,845 1,596 1,607 600.1110 EMP SRV Disability/Life Insurance 2,983 3,012 2,926 2,531 2,550 600.1120 EMP SRV Health/Dental/Vision Insurance 18,764 17,940 15,400 12,600 12,600 250,000 205,444 199,085 171,509 178,905
640.1020 SERVICES Contractual - - - - 72,160
640.1040 SERVICES Fiscal Agent Fees 17,438 16,025 - - - 670.1040 MAINTENANCE Vehicle Maintenance 400 1,844 1,326 1,061 1,061 17,837 17,869 1,326 1,061 73,221
710.1070 PRINCIPAL 2012 Successor - - 50,000 50,000 55,000 710.1080 PRINCIPAL 2014 Successor - - 400,000 400,000 425,000 710.1090 PRINCIPAL 2015 Successor - - 755,000 755,000 795,000 710.1100 PRINCIPAL 2017 Successor - 207,833 420,000 420,000 423,000 - 207,833 1,625,000 1,625,000 1,698,000
720.1070 INTEREST 2012 Successor 72,795 71,046 49,725 49,725 47,756 720.1080 INTEREST 2014 Successor 497,390 477,812 521,500 521,500 500,875 720.1090 INTEREST 2015 Successor 519,725 491,130 424,706 424,706 385,956 720.1100 INTEREST 2017 Successor 905,991 682,060 632,088 632,088 615,287 1,995,900 1,722,047 1,628,019 1,628,019 1,549,874
740.1020 DEPRECIATION Depreciation Expense 5,559 5,219 - - - 5,559 5,219 - - -
2,269,297 2,158,413 3,453,430 3,425,589 3,500,000
2,269,297 2,158,413 3,453,430 3,425,589 3,500,000
2,269,297 2,158,413 3,453,430 3,425,589 3,500,000
3,531,025 3,504,121 3,500,000 3,500,000 3,500,000
Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 501 - Successor Agency Recognized Obli Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Depreciation - Depreciation Expense
Account Classification Total: Depreciation - Depreciation Expense Department: 20 - Administration
Division: 000 - Non-divisional
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Fund EXPENSE Total: 426 - 2022-CDBG-NH-00003 SrCn
Fund Total: 426 - 2022-CDBG-NH-00003 SrCn
Fund: 501 - Successor Agency Recognized Obli

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Division Total: 408 - Senior Center
Department Total: 40 - Parks & Community Services
EXPENSES Total
Fund REVENUE Total: 426 - 2022-CDBG-NH-00003 SrCn
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 69 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
2,158,413 2,269,297 3,453,430 3,425,589 3,500,000
1,345,708 1,261,729 46,570 74,411 -
406.1010 BUS LIC TAX Downtown / Improvement District 8,314 11,169 - - - 11,169 8,314 - - -
11,169 8,314 - - -
690.1180 SPC DEPT EXP Community Promotion / Misc 9,142 14,968 - - - 14,968 9,142 - - -
14,968 9,142 - - -
14,968 9,142 - - -
14,968 9,142 - - -
11,169 8,314 - - -
14,968 9,142 - - -
(3,798) (827) - - -
416.1010 ASSESSMENT Country Club 13,904 16,528 16,570 16,570 17,995 416.1020 ASSESSMENT Peachwood 22,903 25,519 28,497 28,497 29,857 416.1030 ASSESSMENT Harvest Estate 2,010 4,856 2,182 2,182 2,181 416.1040 ASSESSMENT Marshall Acres 14,933 20,230 18,438 18,438 19,249 416.1050 ASSESSMENT Nebraska 82,003 112,815 99,148 99,148 103,045 416.1060 ASSESSMENT Tierra Vista 6,990 7,776 7,806 7,806 8,208 416.1070 ASSESSMENT Sierra Heights 15,386 18,875 17,190 17,190 17,323 416.1080 ASSESSMENT Alta Mission Estate 5,597 9,909 6,411 6,411 6,368 416.1090 ASSESSMENT Morningside I 10,900 24,874 12,205 12,205 12,041 416.1100 ASSESSMENT Morningside II 8,641 11,485 10,173 10,173 10,932 416.1110 ASSESSMENT Sugar Plum/Villagio 19,835 24,982 22,508 22,508 22,553 416.1120 ASSESSMENT Citrus Heights 2,203 2,890 2,321 2,321 2,347 416.1130 ASSESSMENT Sierra View Estates 5,664 6,470 6,521 6,521 6,857 416.1140 ASSESSMENT Parkside-Muirfiled 70,630 87,493 74,343 74,343 75,646 416.1150 ASSESSMENT Viscaya 114,625 126,019 129,663 129,663 141,442 416.1160 ASSESSMENT Stony Creek 1,664 3,290 2,478 2,478 2,997 416.1170 ASSESSMENT Lincoln Mckinley 4,831 5,791 5,325 5,325 5,481 416.1180 ASSESSMENT Parkside II & III 41,622 49,557 48,883 48,883 50,059 444,340 559,360 510,662 510,662 534,581
444,340 559,360 510,662 510,662 534,581
610.1040 SUPPLIES Repair & Maintenance Supplies 177 60 27 27 28 620.1010 UTILITIES Electric 4,474 4,719 3,990 3,990 4,000 620.1030 UTILITIES Water 1,739 2,807 3,150 3,600 3,383
640.1010 SERVICES Professional & Technical 1,111 1,146 1,235 1,235 1,277 640.1020 SERVICES Contractual 1,700 12,393 2,315 2,315 2,394 9,202 21,125 10,717 11,167 11,082
605.1080 ALLOC COSTS Interdepartment Overhead 1,667 1,750 1,315 1,315 1,339 1,667 1,750 1,315 1,315 1,339
10,869 22,875 12,032 12,482 12,421
600.1010 EMP SRV Regular Salaries - - - - 2,826
600.1020 EMP SRV Part Time Salaries 2,074 2,377 2,418 2,418 - 600.1080 EMP SRV PERS 245 281 324 324 705
600.1081 EMP SRV PERS Unfunded Liability 518 619 653 653 1,723 600.1100 EMP SRV Medicare 30 34 36 36 77
600.1110 EMP SRV Disability/Life Insurance - - - - 66
600.1120 EMP SRV Health/Dental/Vision Insurance - - - - 1,400 600.1130 EMP SRV Worker's Compensation 209 178 247 247 233 600.1140 EMP SRV Unemployment Insurance 18 15 18 18 17
600.1170 EMP SRV Uniform Allowance - - 42 42 42
Employee Service - Employee Services
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 261 - Country Club
Division: 262 - Peachwood
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 261 - Country Club
EXPENSES Total
Fund REVENUE Total: 502 - Downtown Improvement District Fund EXPENSE Total: 502 - Downtown Improvement District Fund Total: 502 - Downtown Improvement District
Fund: 503 - Assessment District

REVENUES
Department: 20 - Administration
Division: 000 - Non-divisional
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 000 - Non-divisional
Department Total: 20 - Administration
Fund: 502 - Downtown Improvement District

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
REVENUES Total

EXPENSES
Fund EXPENSE Total: 501 - Successor Agency Recognized Obli Fund Total: 501 - Successor Agency Recognized Obli
70 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
3,504 3,094 3,738 3,738 7,089
610.1040 SUPPLIES Repair & Maintenance Supplies - - 17 35 18 620.1010 UTILITIES Electric 5,952 6,620 6,100 6,100 6,261 620.1030 UTILITIES Water 5,924 5,111 6,000 6,000 6,250
640.1010 SERVICES Professional & Technical 1,111 1,146 1,235 1,235 1,277 640.1020 SERVICES Contractual 4,596 4,944 5,067 5,067 5,239 17,821 17,584 18,419 18,437 19,045
605.1010 ALLOC COSTS Liability Insurance 103 226 301 301 324 605.1020 ALLOC COSTS Property & Fire Insurance 33 115 153 153 198 605.1030 ALLOC COSTS Auto Insurance 12 22 32 32 34
605.1040 ALLOC COSTS Risk Management 79 79 100 100 96
605.1080 ALLOC COSTS Interdepartment Overhead 2,590 2,850 2,791 2,791 2,535 3,292 2,817 3,377 3,377 3,187
24,617 23,495 25,534 25,552 29,321
620.1010 UTILITIES Electric 1,357 1,464 1,420 1,420 1,468 640.1010 SERVICES Professional & Technical 1,111 1,146 1,160 1,160 1,199 2,610 2,469 2,580 2,580 2,667
605.1080 ALLOC COSTS Interdepartment Overhead 368 386 317 317 322 368 386 317 317 322
2,837 2,996 2,897 2,897 2,989
600.1010 EMP SRV Regular Salaries - - - - 3,229
600.1020 EMP SRV Part Time Salaries 2,370 2,717 2,764 2,764 - 600.1080 EMP SRV PERS 280 321 370 370 806
600.1081 EMP SRV PERS Unfunded Liability 592 707 747 747 1,969 600.1100 EMP SRV Medicare 34 39 41 41 88
600.1110 EMP SRV Disability/Life Insurance - - - - 75
600.1120 EMP SRV Health/Dental/Vision Insurance - - - - 1,600 600.1130 EMP SRV Worker's Compensation 239 204 283 283 267 600.1140 EMP SRV Unemployment Insurance 21 18 21 21 19
600.1170 EMP SRV Uniform Allowance - - 48 48 48
3,536 4,006 4,274 4,274 8,101
610.1040 SUPPLIES Repair & Maintenance Supplies 23 174 - - - 620.1010 UTILITIES Electric 512 363 380 380 509
620.1030 UTILITIES Water 2,468 3,008 3,400 3,400 3,400
640.1010 SERVICES Professional & Technical 1,111 1,146 1,200 1,200 1,241 640.1020 SERVICES Contractual 2,604 2,796 2,835 7,000 2,931 6,719 7,488 7,815 11,980 8,081
605.1010 ALLOC COSTS Liability Insurance 143 259 344 344 371 605.1020 ALLOC COSTS Property & Fire Insurance 45 131 175 175 226 605.1030 ALLOC COSTS Auto Insurance 17 26 36 36 39
605.1040 ALLOC COSTS Risk Management 110 90 115 115 109 605.1080 ALLOC COSTS Interdepartment Overhead 1,352 - 1,566 1,566 1,425 1,667 506 2,236 2,236 2,170
11,922 12,000 14,325 18,490 18,352
600.1010 EMP SRV Regular Salaries 13,838 13,830 15,023 11,343 19,121 600.1015 EMP SRV Buy back Salaries - 561 224 224 92
600.1020 EMP SRV Part Time Salaries 3,555 4,075 4,146 4,146 - 600.1030 EMP SRV Overtime 169 252 - - -
600.1080 EMP SRV PERS 1,699 1,747 2,060 1,728 2,573
600.1081 EMP SRV PERS Unfunded Liability 2,288 2,796 2,783 2,031 2,982 600.1100 EMP SRV Medicare 259 268 280 229 341
600.1110 EMP SRV Disability/Life Insurance 342 353 348 266 446 600.1120 EMP SRV Health/Dental/Vision Insurance 7,146 5,806 6,000 4,778 8,400 600.1130 EMP SRV Worker's Compensation 1,972 1,988 2,210 2,210 1,850 600.1140 EMP SRV Unemployment Insurance 170 172 163 163 134 600.1170 EMP SRV Uniform Allowance - - 162 282 252
31,438 31,847 33,399 27,400 36,191
M & O - Maintenance and Operations
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 264 - Marshall Acres
Division: 265 - Nebraska
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Division Total: 263 - Harvest
Division: 264 - Marshall Acres
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 262 - Peachwood
Division: 263 - Harvest
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 71 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
610.1040 SUPPLIES Repair & Maintenance Supplies 199 2,056 221 600 229 620.1010 UTILITIES Electric 2,861 2,874 2,800 2,800 2,582 620.1030 UTILITIES Water 4,419 4,638 5,500 5,500 6,000
640.1010 SERVICES Professional & Technical 3,451 3,539 3,652 3,652 3,776 640.1020 SERVICES Contractual 13,932 74,139 15,435 15,435 15,960 24,863 87,245 27,608 27,987 28,547
605.1010 ALLOC COSTS Liability Insurance 1,249 2,270 2,690 2,690 2,572 605.1020 ALLOC COSTS Property & Fire Insurance 398 1,152 1,367 1,367 1,571 605.1030 ALLOC COSTS Auto Insurance 149 225 284 284 268 605.1040 ALLOC COSTS Risk Management 961 790 896 896 758 605.1080 ALLOC COSTS Interdepartment Overhead 7,944 10,547 8,129 8,129 6,928 10,701 14,984 13,366 13,366 12,097
67,002 134,076 74,373 68,753 76,835
610.1040 SUPPLIES Repair & Maintenance Supplies - - - 250 50 620.1010 UTILITIES Electric 1,629 1,757 1,650 1,650 1,706 620.1030 UTILITIES Water 493 635 891 891 921
640.1010 SERVICES Professional & Technical 1,111 1,146 1,213 1,213 1,254 640.1020 SERVICES Contractual 888 960 982 4,800 1,015
4,121 4,498 4,736 8,804 4,946
605.1080 ALLOC COSTS Interdepartment Overhead 631 663 581 581 592 631 663 581 581 592
4,752 5,161 5,317 9,385 5,538
620.1010 UTILITIES Electric 4,615 4,977 5,402 5,402 5,586 640.1010 SERVICES Professional & Technical 1,111 1,146 1,199 1,199 1,240 640.1020 SERVICES Contractual 3,864 4,152 4,300 4,300 4,446 9,591 10,275 10,901 10,901 11,272
605.1080 ALLOC COSTS Interdepartment Overhead 1,568 1,646 1,338 1,338 1,362 1,568 1,646 1,338 1,338 1,362
11,159 11,921 12,239 12,239 12,634
610.1040 SUPPLIES Repair & Maintenance Supplies 30 - - - - 620.1010 UTILITIES Electric 2,715 2,928 2,900 2,900 3,000 620.1030 UTILITIES Water 913 878 1,100 1,100 1,136
640.1010 SERVICES Professional & Technical 1,111 1,804 1,200 1,200 1,241 640.1020 SERVICES Contractual 1,524 1,507 1,644 1,644 1,700 6,293 7,118 6,844 6,844 7,077
605.1080 ALLOC COSTS Interdepartment Overhead 834 876 840 840 855 834 876 840 840 855
7,127 7,994 7,684 7,684 7,932
610.1040 SUPPLIES Repair & Maintenance Supplies - 6,000 - - - 620.1010 UTILITIES Electric 4,466 4,716 4,500 4,500 4,653 620.1030 UTILITIES Water 1,861 1,205 2,000 2,000 2,068
640.1010 SERVICES Professional & Technical 1,111 1,146 1,199 1,199 1,240 640.1020 SERVICES Contractual 6,108 10,464 6,781 6,781 7,012 13,546 23,531 14,480 14,480 14,973
605.1080 ALLOC COSTS Interdepartment Overhead 2,152 2,260 1,777 1,777 1,809 2,152 2,260 1,777 1,777 1,809
15,698 25,791 16,257 16,257 16,782
610.1040 SUPPLIES Repair & Maintenance Supplies 24 - - - - 620.1010 UTILITIES Electric 3,651 3,834 3,673 3,673 3,797 620.1030 UTILITIES Water 911 842 1,000 1,000 1,035
640.1010 SERVICES Professional & Technical 1,111 1,146 1,199 1,199 1,240 640.1020 SERVICES Contractual 7,884 16,293 3,143 8,400 3,250 13,582 22,115 9,015 14,272 9,322
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 269 - Morningside
Division: 270 - Morningside II
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 268 - Alta Mission
Division: 269 - Morningside
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 267 - Sierra Heights
Division: 268 - Alta Mission
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 266 - Tierra Vista
Division: 267 - Sierra Heights
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 265 - Nebraska
Division: 266 - Tierra Vista
72 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
605.1080 ALLOC COSTS Interdepartment Overhead 1,170 1,290 1,106 1,106 1,126 1,170 1,290 1,106 1,106 1,126
14,752 23,405 10,121 15,378 10,448
600.1010 EMP SRV Regular Salaries - - - - 4,037
600.1020 EMP SRV Part Time Salaries 2,962 3,396 3,455 3,455 - 600.1080 EMP SRV PERS 351 401 463 463 1,008
600.1081 EMP SRV PERS Unfunded Liability 741 884 934 934 2,461 600.1100 EMP SRV Medicare 42 49 51 51 110
600.1110 EMP SRV Disability/Life Insurance - - - - 94
600.1120 EMP SRV Health/Dental/Vision Insurance - - - - 2,000 600.1130 EMP SRV Worker's Compensation 298 255 354 354 333 600.1140 EMP SRV Unemployment Insurance 26 22 26 26 24
600.1170 EMP SRV Uniform Allowance - - 60 60 60
4,420 5,007 5,343 5,343 10,127
610.1040 SUPPLIES Repair & Maintenance Supplies - 24 180 180 186 620.1010 UTILITIES Electric 4,823 5,037 5,100 5,100 5,274 620.1030 UTILITIES Water 3,975 3,105 4,900 4,900 5,066
640.1010 SERVICES Professional & Technical 2,281 2,342 2,481 2,481 2,565 640.1020 SERVICES Contractual 6,324 6,816 6,980 6,980 7,217 670.1040 MAINTENANCE Vehicle Maintenance 21 21 24 24 25 17,425 17,346 19,665 19,665 20,333
710.2050 PRINCIPAL Vehicles 174 174 175 175 175
174 174 175 175 175
720.2050 INTEREST Vehicles 56 56 57 57 57
56 56 57 57 57
605.1010 ALLOC COSTS Liability Insurance 178 - 430 430 463 605.1020 ALLOC COSTS Property & Fire Insurance 57 - 219 219 283 605.1030 ALLOC COSTS Auto Insurance 21 - 45 45 48
605.1040 ALLOC COSTS Risk Management 137 - 143 143 137
605.1080 ALLOC COSTS Interdepartment Overhead 3,432 4,016 3,200 3,200 2,908 3,825 4,016 4,037 4,037 3,839
25,900 26,600 29,277 29,277 34,531
620.1010 UTILITIES Electric 899 962 992 992 1,026
640.1010 SERVICES Professional & Technical 1,111 1,146 1,199 1,199 1,240 2,011 2,108 2,191 2,191 2,266
605.1080 ALLOC COSTS Interdepartment Overhead 299 314 269 269 274 299 314 269 269 274
2,310 2,422 2,460 2,460 2,540
610.1040 SUPPLIES Repair & Maintenance Supplies 6 21 - - - 620.1010 UTILITIES Electric 2,402 2,607 2,970 2,970 3,071 620.1030 UTILITIES Water 290 364 330 330 341
640.1010 SERVICES Professional & Technical 1,111 1,146 1,194 1,194 1,235 3,809 4,138 4,494 4,494 4,647
605.1080 ALLOC COSTS Interdepartment Overhead 558 586 551 551 561 558 586 551 551 561
4,367 4,724 5,045 5,045 5,208
600.1010 EMP SRV Regular Salaries 10,913 10,528 11,261 8,936 15,239 600.1015 EMP SRV Buy back Salaries - 496 183 183 183
600.1020 EMP SRV Part Time Salaries 2,962 3,396 3,455 3,455 - 600.1030 EMP SRV Overtime 143 195 - - -
600.1080 EMP SRV PERS 1,204 1,144 1,327 1,149 1,889
600.1081 EMP SRV PERS Unfunded Liability 842 987 934 934 2,490 600.1100 EMP SRV Medicare 207 208 215 183 274
600.1110 EMP SRV Disability/Life Insurance 261 268 260 209 355 600.1120 EMP SRV Health/Dental/Vision Insurance 6,107 4,752 5,000 4,080 7,000 Employee Service - Employee Services
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 273 - Sierra View
Division: 274 - Parkside-Muirfield
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 272 - Citrus Heights
Division: 273 - Sierra View
Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 271 - Sugar Plum
Division: 272 - Citrus Heights
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Account Classification Total: Allocated Costs - Allocated Costs Division Total: 270 - Morningside II
Division: 271 - Sugar Plum
73 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1130 EMP SRV Worker's Compensation 1,464 1,537 1,621 1,621 1,486 600.1140 EMP SRV Unemployment Insurance 127 133 119 119 108 600.1170 EMP SRV Uniform Allowance - - 120 210 210
24,229 23,643 24,495 21,079 29,234
610.1040 SUPPLIES Repair & Maintenance Supplies 704 1,658 1,620 1,620 1,675 620.1010 UTILITIES Electric 10,090 10,284 9,100 9,100 7,987 620.1030 UTILITIES Water 8,948 11,530 10,124 11,500 11,891 640.1010 SERVICES Professional & Technical 3,451 1,146 3,607 3,607 3,730 640.1020 SERVICES Contractual 10,596 14,912 11,376 11,376 11,763 670.1040 MAINTENANCE Vehicle Maintenance 1,154 424 455 455 470 34,943 39,953 36,282 37,658 37,516
710.2050 PRINCIPAL Vehicles 1,862 1,862 1,863 1,863 1,863 1,862 1,862 1,863 1,863 1,863
720.2050 INTEREST Vehicles 600 600 600 600 600
600 600 600 600 600
605.1010 ALLOC COSTS Liability Insurance 1,604 - 1,973 1,973 2,066 605.1020 ALLOC COSTS Property & Fire Insurance 511 - 1,003 1,003 1,261 605.1030 ALLOC COSTS Auto Insurance 192 - 209 209 215
605.1040 ALLOC COSTS Risk Management 1,235 - 658 658 609 605.1080 ALLOC COSTS Interdepartment Overhead 12,009 16,018 8,232 8,232 7,408 15,551 16,018 12,075 12,075 11,559
77,185 82,077 75,315 73,275 80,772
600.1010 EMP SRV Regular Salaries 9,533 9,123 9,826 7,501 15,822 600.1015 EMP SRV Buy back Salaries - 496 128 128 128
600.1020 EMP SRV Part Time Salaries 4,443 5,094 5,182 5,182 - 600.1030 EMP SRV Overtime 141 195 - - -
600.1080 EMP SRV PERS 1,274 1,251 1,448 1,270 2,280
600.1081 EMP SRV PERS Unfunded Liability 1,199 1,417 1,400 1,400 3,717 600.1100 EMP SRV Medicare 207 212 220 187 308
600.1110 EMP SRV Disability/Life Insurance 229 236 227 176 369 600.1120 EMP SRV Health/Dental/Vision Insurance 5,366 4,092 4,400 3,480 7,400 600.1130 EMP SRV Worker's Compensation 1,468 - 1,636 1,636 1,506 600.1140 EMP SRV Unemployment Insurance 127 - 120 120 109 600.1170 EMP SRV Uniform Allowance - - 132 222 222
23,988 22,115 24,719 21,302 31,861
610.1040 SUPPLIES Repair & Maintenance Supplies 1,390 11,602 3,308 3,900 3,420 620.1010 UTILITIES Electric 18,973 19,532 16,275 16,275 16,829 620.1030 UTILITIES Water 30,915 23,906 33,338 33,338 34,471 640.1010 SERVICES Professional & Technical 3,451 3,539 3,749 3,749 3,876 640.1020 SERVICES Contractual 30,864 34,200 34,178 34,178 35,340 670.1040 MAINTENANCE Vehicle Maintenance 416 381 243 260 251 86,009 93,159 91,091 91,700 94,187
710.2050 PRINCIPAL Vehicles 1,969 1,969 1,149 1,149 1,149 1,969 1,969 1,149 1,149 1,149
720.2050 INTEREST Vehicles 634 634 371 371 371
634 634 371 371 371
605.1010 ALLOC COSTS Liability Insurance 1,554 - 1,991 1,991 2,093 605.1020 ALLOC COSTS Property & Fire Insurance 496 - 1,012 1,012 1,278 605.1030 ALLOC COSTS Auto Insurance 186 - 210 210 218
605.1040 ALLOC COSTS Risk Management 1,196 - 664 664 617 605.1080 ALLOC COSTS Interdepartment Overhead 18,794 23,337 14,874 14,874 13,442 22,226 23,337 18,751 18,751 17,648
134,827 141,215 136,081 133,273 145,216
600.1010 EMP SRV Regular Salaries - - - - 1,615
600.1020 EMP SRV Part Time Salaries 1,185 1,358 1,382 1,382 - 600.1080 EMP SRV PERS 140 160 185 185 403
600.1081 EMP SRV PERS Unfunded Liability 296 354 373 373 984 Employee Service - Employee Services
Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 275 - Viscaya
Division: 276 - Stony Creek
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 274 - Parkside-Muirfield
Division: 275 - Viscaya
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments 74 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1100 EMP SRV Medicare 17 20 20 20 44
600.1110 EMP SRV Disability/Life Insurance - (1) - - 38 600.1120 EMP SRV Health/Dental/Vision Insurance - - - - 800 600.1130 EMP SRV Worker's Compensation 119 102 141 141 133 600.1140 EMP SRV Unemployment Insurance 10 9 10 10 10
600.1170 EMP SRV Uniform Allowance - - 24 24 24
1,767 2,003 2,135 2,135 4,051
610.1040 SUPPLIES Repair & Maintenance Supplies - - 1,000 1,000 1,034 620.1010 UTILITIES Electric 152 - 160 160 165
640.1010 SERVICES Professional & Technical 1,111 1,146 1,196 1,196 1,237 1,264 1,146 2,356 2,356 2,436
605.1010 ALLOC COSTS Liability Insurance - - 172 172 185 605.1020 ALLOC COSTS Property & Fire Insurance - - 87 87 113 605.1030 ALLOC COSTS Auto Insurance - - 18 18 19
605.1040 ALLOC COSTS Risk Management - - 57 57 55
605.1080 ALLOC COSTS Interdepartment Overhead 141 148 592 592 540 141 148 926 926 912
3,172 3,296 5,417 5,417 7,399
610.1040 SUPPLIES Repair & Maintenance Supplies - - 50 70 52 620.1010 UTILITIES Electric 181 60 200 200 206
620.1030 UTILITIES Water 637 756 850 850 880
640.1010 SERVICES Professional & Technical 1,111 1,146 1,196 1,196 1,237 640.1020 SERVICES Contractual - - 50 50 52
1,929 1,962 2,346 2,366 2,427
605.1080 ALLOC COSTS Interdepartment Overhead 434 456 288 288 293 434 456 288 288 293
2,363 2,418 2,634 2,654 2,720
600.1010 EMP SRV Regular Salaries 10,894 11,585 12,580 11,030 16,017 600.1015 EMP SRV Buy back Salaries - 330 110 110 110
600.1020 EMP SRV Part Time Salaries 2,962 3,396 3,455 3,455 - 600.1030 EMP SRV Overtime 157 244 - - -
600.1080 EMP SRV PERS 1,372 1,434 1,737 1,618 1,951
600.1081 EMP SRV PERS Unfunded Liability 1,517 2,398 2,390 2,390 2,492 600.1100 EMP SRV Medicare 207 220 235 213 285
600.1110 EMP SRV Disability/Life Insurance 284 294 292 257 373 600.1120 EMP SRV Health/Dental/Vision Insurance 6,235 5,128 5,200 4,587 7,200 600.1130 EMP SRV Worker's Compensation 1,659 1,629 1,863 1,863 1,551 600.1140 EMP SRV Unemployment Insurance 143 141 137 137 113 600.1170 EMP SRV Uniform Allowance - - 156 216 216
25,431 26,800 28,155 25,876 30,308
610.1040 SUPPLIES Repair & Maintenance Supplies 1,544 857 1,750 1,750 1,810 620.1030 UTILITIES Water 618 628 772 772 798
640.1010 SERVICES Professional & Technical 1,111 3,539 3,572 3,572 3,693 640.1020 SERVICES Contractual 4,632 35,811 5,100 5,100 5,273 670.1040 MAINTENANCE Vehicle Maintenance 236 236 248 248 256 8,141 41,070 11,442 11,442 11,830
710.2050 PRINCIPAL Vehicles 1,534 1,534 896 896 896
1,534 1,534 896 896 896
720.2050 INTEREST Vehicles 494 494 289 289 289
494 494 289 289 289
605.1010 ALLOC COSTS Liability Insurance 1,401 - 2,267 2,267 2,156 605.1020 ALLOC COSTS Property & Fire Insurance 447 - 1,153 1,153 1,316 605.1030 ALLOC COSTS Auto Insurance 167 - 240 240 224
605.1040 ALLOC COSTS Risk Management 1,078 - 756 756 636 605.1080 ALLOC COSTS Interdepartment Overhead 6,709 7,044 5,546 5,546 4,637 9,802 7,044 9,962 9,962 8,969
45,402 76,943 50,744 48,465 52,292
465,137 610,530 487,752 488,983 523,930
Division Total: 278 - Parkside II & III
Department Total: 20 - Administration
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 277 - Lincoln Mckinley
Division: 278 - Parkside II & III
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 276 - Stony Creek
Division: 277 - Lincoln Mckinley
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 75 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
610,530 465,137 487,752 488,983 523,930
559,360 444,340 510,662 510,662 534,581
610,530 465,137 487,752 488,983 523,930
(51,170) (20,797) 22,910 21,679 10,651
401.1200 OTHER TAXES Laurabrook 8,019 8,584 8,584 9,137 9,444 401.1210 OTHER TAXES Quail Run South 18,897 20,227 20,227 21,532 22,253 401.1220 OTHER TAXES Tierra Vista II 15,087 16,150 16,150 17,191 17,768 401.1230 OTHER TAXES Autumn Gate 17,639 20,525 18,881 22,374 23,124 401.1240 OTHER TAXES Autumn Gate Phase II 14,190 15,189 15,189 16,169 16,711 401.1250 OTHER TAXES Autumn Gate Phase III 9,298 15,753 10,634 16,770 17,332 401.1260 OTHER TAXES Castro - - - 11,928 12,328
401.1280 OTHER TAXES Castro/Montebella II - - - - -
96,428 83,131 89,665 115,101 118,960
412.1000 USE OF MONEY & PROP Investment Earnings 189 2,801 - - - 2,801 189 - - -
99,229 83,320 89,665 115,101 118,960
600.1010 EMP SRV Regular Salaries - 1,600 3,542 3,000 3,278 600.1015 EMP SRV Buy back Salaries - - 53 53 -
600.1020 EMP SRV Part Time Salaries 1,461 - - - -
600.1080 EMP SRV PERS - 124 351 290 354
600.1081 EMP SRV PERS Unfunded Liability - - 374 73 5
600.1090 EMP SRV Social Security 91 1 - - -
600.1100 EMP SRV Medicare 21 22 52 44 48
600.1110 EMP SRV Disability/Life Insurance 35 47 82 70 76 600.1120 EMP SRV Health/Dental/Vision Insurance - 729 1,400 1,279 1,400 600.1130 EMP SRV Worker's Compensation - - - - 338
600.1140 EMP SRV Unemployment Insurance - - - - 25
600.1170 EMP SRV Uniform Allowance - - 42 54 42
1,608 2,523 5,896 4,863 5,566
620.1010 UTILITIES Electric 28 11 26 26 26
620.1030 UTILITIES Water 423 354 460 460 477
640.1010 SERVICES Professional & Technical 962 996 1,040 1,129 1,129 640.1020 SERVICES Contractual 1,781 1,812 1,852 1,852 1,915 3,194 3,173 3,378 3,467 3,547
605.1010 ALLOC COSTS Liability Insurance - - - - 209
605.1020 ALLOC COSTS Property & Fire Insurance - - - - 128 605.1040 ALLOC COSTS Risk Management - - - - 62
- - - - 399
4,802 5,696 9,274 8,330 9,512
600.1010 EMP SRV Regular Salaries - 3,840 6,565 6,023 10,569 600.1015 EMP SRV Buy back Salaries - - 53 53 92
600.1020 EMP SRV Part Time Salaries 1,461 - - - -
600.1080 EMP SRV PERS - 298 583 522 1,273
600.1081 EMP SRV PERS Unfunded Liability - - 374 73 1,249 600.1090 EMP SRV Social Security 91 2 - - -
600.1100 EMP SRV Medicare 21 52 96 89 180
600.1110 EMP SRV Disability/Life Insurance 35 113 153 141 246 600.1120 EMP SRV Health/Dental/Vision Insurance - 1,750 2,800 2,679 4,800 600.1130 EMP SRV Worker's Compensation - - - - 647
600.1140 EMP SRV Unemployment Insurance - - - - 47
600.1170 EMP SRV Uniform Allowance - - 84 96 144
1,608 6,055 10,708 9,676 19,247
610.1040 SUPPLIES Repair & Maintenance Supplies - 20 30 30 31 620.1030 UTILITIES Water 1,350 869 1,190 1,190 1,230
640.1010 SERVICES Professional & Technical 962 996 1,040 1,129 1,129 640.1020 SERVICES Contractual 6,324 6,816 6,839 13,200 7,072 Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 291 - Laurabrook
Division: 292 - Quail Run South
REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 291 - Laurabrook
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Fund: 505 - Community Facilities Districts

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property EXPENSES Total
Fund REVENUE Total: 503 - Assessment District
Fund EXPENSE Total: 503 - Assessment District
Fund Total: 503 - Assessment District
76 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
8,636 8,700 9,099 15,549 9,462
605.1010 ALLOC COSTS Liability Insurance - - - - 400
605.1020 ALLOC COSTS Property & Fire Insurance - - - - 245 605.1040 ALLOC COSTS Risk Management - - - - 118
- - - - 763
10,244 14,756 19,807 25,225 29,472
600.1010 EMP SRV Regular Salaries - 2,880 5,269 4,727 8,153 600.1015 EMP SRV Buy back Salaries - - 53 53 -
600.1020 EMP SRV Part Time Salaries 1,461 - - - -
600.1080 EMP SRV PERS - 224 484 422 1,290
600.1081 EMP SRV PERS Unfunded Liability - - 374 73 1,978 600.1090 EMP SRV Social Security 91 2 - - -
600.1100 EMP SRV Medicare 21 39 77 70 160
600.1110 EMP SRV Disability/Life Insurance 35 85 123 111 190 600.1120 EMP SRV Health/Dental/Vision Insurance - 1,313 2,200 2,079 3,800 600.1130 EMP SRV Worker's Compensation - - - - 515
600.1140 EMP SRV Unemployment Insurance - - - - 37
600.1170 EMP SRV Uniform Allowance - - 66 78 114
1,608 4,542 8,646 7,613 16,237
640.1010 SERVICES Professional & Technical 962 996 1,040 1,129 1,129 640.1020 SERVICES Contractual - - - 5,100 -
962 996 1,040 6,229 1,129
605.1010 ALLOC COSTS Liability Insurance - - - - 318
605.1020 ALLOC COSTS Property & Fire Insurance - - - - 195 605.1040 ALLOC COSTS Risk Management - - - - 94
- - - - 607
2,570 5,538 9,686 13,842 17,973
600.1010 EMP SRV Regular Salaries - 3,200 5,701 5,159 9,746 600.1015 EMP SRV Buy back Salaries - - 53 53 92
600.1020 EMP SRV Part Time Salaries 1,461 - - - -
600.1080 EMP SRV PERS - 248 517 455 1,208
600.1081 EMP SRV PERS Unfunded Liability - - 374 73 1,247 600.1090 EMP SRV Social Security 91 2 - - -
600.1100 EMP SRV Medicare 21 43 84 76 168
600.1110 EMP SRV Disability/Life Insurance 35 94 133 121 227 600.1120 EMP SRV Health/Dental/Vision Insurance - 1,459 2,400 2,279 4,400 600.1130 EMP SRV Worker's Compensation - - - - 559
600.1140 EMP SRV Unemployment Insurance - - - - 41
600.1170 EMP SRV Uniform Allowance - - 72 84 132
1,608 5,046 9,334 8,300 17,820
610.1040 SUPPLIES Repair & Maintenance Supplies - - - 158 163 620.1010 UTILITIES Electric - 1,107 1,233 1,233 1,275
620.1030 UTILITIES Water 1,896 1,399 1,590 1,590 1,644
640.1010 SERVICES Professional & Technical 962 996 1,040 1,129 1,129 640.1020 SERVICES Contractual 3,180 5,620 3,522 3,522 3,642 670.1010 MAINTENANCE Repair & Maintenance 425 19 158 - - 6,463 9,141 7,543 7,632 7,853
605.1010 ALLOC COSTS Liability Insurance - - - - 801
605.1020 ALLOC COSTS Property & Fire Insurance - - - - 489 605.1040 ALLOC COSTS Risk Management - - - - 236
- - - - 1,526
8,071 14,186 16,877 15,932 27,199
600.1010 EMP SRV Regular Salaries - 4,480 7,428 6,886 10,211 600.1015 EMP SRV Buy back Salaries - - 53 53 -
600.1020 EMP SRV Part Time Salaries 1,461 - - - -
600.1080 EMP SRV PERS - 347 649 588 1,452
600.1081 EMP SRV PERS Unfunded Liability - - 374 73 1,984 600.1090 EMP SRV Social Security 91 3 - - -
Employee Service - Employee Services
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 294 - Autumn Gate I
Division: 295 - Autumn Gate II & III
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 293 - Tierra Vista II
Division: 294 - Autumn Gate I
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Division Total: 292 - Quail Run South
Division: 293 - Tierra Vista II
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 77 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1100 EMP SRV Medicare 21 61 109 101 190
600.1110 EMP SRV Disability/Life Insurance 35 131 173 161 238 600.1120 EMP SRV Health/Dental/Vision Insurance - 2,042 3,200 3,079 4,800 600.1130 EMP SRV Worker's Compensation - - - - 736
600.1140 EMP SRV Unemployment Insurance - - - - 53
600.1170 EMP SRV Uniform Allowance - - 96 108 144
1,608 7,063 12,082 11,049 19,808
620.1030 UTILITIES Water - 328 400 400 414
640.1010 SERVICES Professional & Technical 962 1,027 1,040 1,207 1,129 962 1,355 1,440 1,607 1,543
2,570 8,418 13,522 12,656 21,351
28,256 48,594 69,166 75,985 105,507
28,256 48,594 69,166 75,985 105,507
83,320 99,229 89,665 115,101 118,960
28,256 48,594 69,166 75,985 105,507
55,063 50,635 20,499 39,116 13,453
19,950,045 17,702,490 14,574,795 14,873,459 11,828,028
13,643,854 15,047,337 18,540,550 17,880,267 13,269,169
6,306,191 2,655,153 (3,965,755) (3,006,808) (1,441,141) Minus One Time Revenues and Expenses
19,950,045 17,702,490 14,574,795 14,873,459 11,828,028
10,520,958 8,390,655 11,343,257 12,174,792 11,564,627
9,429,088 9,311,836 3,231,538 2,698,667 263,401
Grand Totals:

REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:

EXPENSES Total
Fund REVENUE Total: 505 - Community Facilities Districts Fund EXPENSE Total: 505 - Community Facilities Districts Fund Total: 505 - Community Facilities Districts
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 295 - Autumn Gate II & III
Department Total: 20 - Administration
78 INTERNAL SERVICE FUNDS
Internal Service Funds serve funds within the City. Revenues for this fund are transferred or allocated from the other funds of the City. Revenues from without side the City are not typically found in these funds. The Internal Service Funds include the following and divisions:
• 111 - Insurance Risk Fund .............................................................................................................. 80 • 112 - Health Fund........................................................................................................................... 80 • 122 - Equipment Replacement Fund ............................................................................................. 81 • 215 - Fleet Maintenance Fund....................................................................................................... 81 • 216 - Property & Facility Maintenance Fund................................................................................. 82 79 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 1,042 14,321 - 14,500 - 14,321 1,042 - 14,500 -
414.1050 MISC Liability Insurance Receipts 540,496 344,939 600,000 600,000 712,400 414.1060 MISC Auto Insurance Receipts 67,794 79,522 88,236 88,236 101,175 414.1070 MISC Fire/Property Insurance Receipts 110,292 274,208 305,000 430,000 435,000 414.1080 MISC Risk Management Receipts 265,501 188,088 200,000 200,000 210,000 414.1090 MISC LTD/Life Insurance Receipts 229,685 246,910 281,836 281,836 280,000 414.1100 MISC Unemployment Insurance Receipts 50,326 54,872 55,000 55,000 55,000 414.1110 MISC Worker's Comp Insurance Receipts 798,831 921,097 950,000 950,000 1,012,614 2,305,193 1,867,368 2,480,072 2,605,072 2,806,189
2,319,514 1,868,410 2,480,072 2,619,572 2,806,189
600.1010 EMP SRV Regular Salaries 139,124 90,534 132,514 132,514 133,994 600.1015 EMP SRV Buy back Salaries 3,853 3,972 6,240 6,240 4,444 600.1080 EMP SRV PERS 15,240 11,297 17,447 17,447 17,708 600.1081 EMP SRV PERS Unfunded Liability 28,587 26,485 33,092 33,092 40,572 600.1100 EMP SRV Medicare 2,020 1,449 1,952 1,952 1,974 600.1110 EMP SRV Disability/Life Insurance 2,901 2,298 3,096 3,096 3,130 600.1120 EMP SRV Health/Dental/Vision Insurance 30,663 17,058 21,400 21,400 21,400 600.1180 EMP SRV OPEB GASB 75 8,808 (6,988) - - -
600.1185 EMP SRV PENSION GASB 68 39,557 (60,225) - - -
600.1190 EMP SRV Stipends 99 - - - -
600.1220 EMP SRV Safety Program 119 17 1,200 1,000 1,000 600.1230 EMP SRV EAP (Risk Management) 3,176 3,489 5,000 5,000 5,000 274,148 89,387 221,941 221,741 229,222
610.1010 SUPPLIES Office Supplies - 450 500 500 500
610.1060 SUPPLIES Safety Equipment & Supplies - 897 200 200 200 640.1010 SERVICES Professional & Technical 1,901 750 2,000 2,000 2,000 640.1020 SERVICES Contractual 24,960 25,718 26,000 26,000 26,000 660.1020 INSURANCE Health Self-Insurance Claims 2,796 516 6,900 6,900 8,294 660.1030 INSURANCE Disability & Life Insurance 126,977 151,822 160,000 160,000 280,000 660.1040 INSURANCE Auto Insurance 54,134 85,792 113,830 113,830 150,000 660.1050 INSURANCE Liabiltity Insurance-JPA contrac 362,689 538,978 622,000 622,000 712,400 660.1070 INSURANCE Fire Insurance 254,427 274,902 305,000 430,000 435,000 660.1080 INSURANCE Unemployment Insurance 3,872 5,893 55,000 55,000 55,000 670.1010 MAINTENANCE Repair & Maintenance 1,400 - - - - 670.1040 MAINTENANCE Vehicle Maintenance 436 632 632 632 632 690.1050 SPC DEPT EXP Rental 194 147 - 250 250
690.1310 SPC DEPT EXP Worker's Comp - JPA 708,708 776,667 992,000 1,000,000 1,012,614 1,542,494 1,863,164 2,284,062 2,417,312 2,682,890
710.1001 PRINCIPAL Copiers 750 750 1,150 1,150 750
750 750 1,150 1,150 750
900.122 TRSF OUT Equipment Replacement 1,329 1,329 1,406 1,406 1,329 1,329 1,329 1,406 1,406 1,329
1,818,721 1,954,630 2,508,559 2,641,609 2,914,191
1,818,721 1,954,630 2,508,559 2,641,609 2,914,191
1,818,721 1,954,630 2,508,559 2,641,609 2,914,191
1,868,410 2,319,514 2,480,072 2,619,572 2,806,189
1,818,721 1,954,630 2,508,559 2,641,609 2,914,191
49,689 364,884 (28,487) (22,037) (108,002)
412.1000 USE OF MONEY & PROP Investment Earnings 5,878 58,218 - 100,000 75,000 5,878 58,218 - 100,000 75,000
414.1120 MISC Health Insurance Receipts 3,172,857 2,935,997 2,820,000 2,820,000 3,067,022 414.1130 MISC COBRA Insurance (Employee) 38,729 30,419 10,628 19,000 20,000 414.1150 MISC Retiree Health 205,455 207,356 255,196 230,000 230,000 Miscellaneous - Miscellaneous
Fund EXPENSE Total: 111 - Risk Management
Fund Total: 111 - Risk Management
Fund: 112 - Health Insurance

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 111 - Risk Management
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
Fund: 111 - Risk Management

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property 80 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
3,173,772 3,417,041 3,085,824 3,069,000 3,317,022
3,231,990 3,422,919 3,085,824 3,169,000 3,392,022
660.1100 INSURANCE Vision & Dental Admin 200,592 279,649 280,000 280,000 280,000 660.1110 INSURANCE Medical Ins Claim 1,024,503 868,234 1,000,000 1,500,000 1,500,000 660.1115 INSURANCE Medical Ins Prescription 413,828 417,596 500,000 500,000 500,000 660.1120 INSURANCE Medical Ins Admin 825,734 895,323 785,000 800,000 800,000 660.1125 INSURANCE Retiree Claims 201,580 91,535 220,000 200,000 200,000 660.1130 INSURANCE Retiree Prescription 118,191 135,264 215,000 150,000 150,000 660.1135 INSURANCE Medicare Supplement - Medical 42,935 46,549 45,000 55,000 60,000 660.1140 INSURANCE Medicare Supplement - RX 16,280 19,752 20,000 35,000 35,000 2,753,901 2,843,643 3,065,000 3,520,000 3,525,000
2,753,901 2,843,643 3,065,000 3,520,000 3,525,000
2,753,901 2,843,643 3,065,000 3,520,000 3,525,000
2,753,901 2,843,643 3,065,000 3,520,000 3,525,000
3,231,990 3,422,919 3,085,824 3,169,000 3,392,022
2,753,901 2,843,643 3,065,000 3,520,000 3,525,000
478,089 579,276 20,824 (351,000) (132,978)
800.101 TRSF IN General Fund 40,487 44,000 46,562 46,562 43,996 800.111 TRSF IN Insurance 1,329 1,329 1,406 1,406 1,329 800.202 TRSF IN Gas Tax 825 825 873 873 825
800.203 TRSF IN Transportation 825 825 873 873 825
800.215 TRSF IN Fleet Maintenance 2,337 2,337 2,473 2,473 2,337 800.216 TRSF IN Property Maintenance 1,329 1,329 1,406 1,406 1,329 800.230 TRSF IN Water 3,511 3,511 3,715 3,715 3,511
800.231 TRSF IN Sewer 5,023 5,023 5,316 5,316 5,023
800.232 TRSF IN Disposal 3,007 3,007 3,182 3,182 3,007
800.234 TRSF IN CNG 825 825 873 873 -
800.320 TRSF IN Ambulance 4,857 4,857 7,240 7,240 9,019 64,355 67,868 73,919 73,919 71,201
64,355 67,868 73,919 73,919 71,201
610.1020 SUPPLIES Operating Supplies 28,983 45,139 28,000 28,000 30,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - 3,500 3,500 8,000 28,983 45,139 31,500 31,500 38,000
710.2067 PRINCIPAL Dell - - 36,999 36,999 30,000
- - 36,999 36,999 30,000
720.2067 INTEREST Dell 3,869 2,383 1,321 1,321 1,100
3,869 2,383 1,321 1,321 1,100
32,852 47,522 69,820 69,820 69,100
32,852 47,522 69,820 69,820 69,100
32,852 47,522 69,820 69,820 69,100
64,355 67,868 73,919 73,919 71,201
32,852 47,522 69,820 69,820 69,100
31,503 20,346 4,099 4,099 2,101
412.1000 USE OF MONEY & PROP Investment Earnings 165 619 100 900 - 165 619 100 900 -
414.1010 MISC Other Miscellaneous Revenue 2,162 - - - - 501.1150 OVERHEAD Fleet Maintenance 409,999 463,000 437,284 463,877 498,525 412,161 463,000 437,284 463,877 498,525
412,326 463,619 437,384 464,777 498,525
Department: 70 - Public Works
Division: 710 - Fleet
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
EXPENSES Total
Fund REVENUE Total: 122 - Technology Replacement
Fund EXPENSE Total: 122 - Technology Replacement
Fund Total: 122 - Technology Replacement
Fund: 215 - Fleet Maintenance

REVENUES
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Division Total: 000 - Non-divisional
Department Total: 20 - Administration
REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Fund EXPENSE Total: 112 - Health Insurance
Fund Total: 112 - Health Insurance
Fund: 122 - Technology Replacement

REVENUES
Transfers - Transfers
Account Classification Total: Transfers - Transfers
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 112 - Health Insurance
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
81 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1010 EMP SRV Regular Salaries 108,695 107,698 113,133 119,041 136,108 600.1015 EMP SRV Buy back Salaries - - 3,302 3,475 4,058 600.1030 EMP SRV Overtime 4,155 6,315 2,000 5,600 5,000 600.1050 EMP SRV Standby 1,753 870 2,000 2,000 2,000
600.1080 EMP SRV PERS 8,135 8,215 8,689 9,142 11,122
600.1081 EMP SRV PERS Unfunded Liability 1,006 994 - - 2,649 600.1100 EMP SRV Medicare 1,678 1,604 1,657 1,743 1,991 600.1110 EMP SRV Disability/Life Insurance 2,434 2,569 2,628 2,763 3,159 600.1120 EMP SRV Health/Dental/Vision Insurance 44,704 40,028 38,000 38,000 41,600 600.1130 EMP SRV Worker's Compensation 7,275 8,553 9,071 9,071 9,689 600.1140 EMP SRV Unemployment Insurance 628 658 683 683 703 600.1170 EMP SRV Uniform Allowance 2,913 4,218 1,140 1,140 1,248 600.1180 EMP SRV OPEB GASB 75 10,427 (8,274) - - -
600.1185 EMP SRV PENSION GASB 68 9,149 (13,703) - - -
202,952 159,745 182,303 192,658 219,327
610.1010 SUPPLIES Office Supplies 1,124 978 1,500 1,000 1,500 610.1020 SUPPLIES Operating Supplies 14,987 15,426 17,300 16,000 18,200 610.1030 SUPPLIES Lubricant & Fuels 6,831 5,050 8,500 8,500 10,000 610.1040 SUPPLIES Repair & Maintenance Supplies 7,221 3,624 8,500 4,500 8,000 610.1050 SUPPLIES Small Tools 4,501 3,747 4,500 4,500 4,500 610.1060 SUPPLIES Safety Equipment & Supplies 253 77 500 500 500 620.1010 UTILITIES Electric 4,038 9,149 12,144 14,700 14,900 620.1020 UTILITIES Gas 207 398 300 300 400
630.1010 COMMUNICATION Telephone 574 645 800 800 800
630.1020 COMMUNICATION Cellphone 995 937 1,182 1,182 1,228 630.1040 COMMUNICATION Postage 50 593 300 300 300
640.1020 SERVICES Contractual 5,765 3,894 5,071 5,071 1,672 650.1010 TRAINING Travel & Conference - - 3,000 1,000 1,000 650.1020 TRAINING Training & Vocational - 390 500 500 530 670.1030 MAINTENANCE Equipment Maintenance 1,287 - 1,000 1,000 1,000 670.1040 MAINTENANCE Vehicle Maintenance 137,588 203,116 152,000 174,000 174,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 419 326 520 520 530 799.2200 MISCELLANEOUS Capitalized Assets (6,049) - - - - 179,792 248,350 217,617 234,373 239,060
605.1010 ALLOC COSTS Liability Insurance 5,669 8,078 8,439 8,439 9,998 605.1020 ALLOC COSTS Property & Fire Insurance 1,808 4,098 4,290 4,290 6,105 605.1030 ALLOC COSTS Auto Insurance 745 817 1,065 1,065 1,065 605.1040 ALLOC COSTS Risk Management 4,363 2,811 2,813 2,813 2,947 605.1060 ALLOC COSTS Custodian 2,327 2,824 3,002 3,002 2,253 605.1170 ALLOC COSTS Property Maintenance 1,999 2,399 2,628 2,628 1,602 16,911 21,027 22,237 22,237 23,970
730.1070 CAPITAL OUTLAY Machinery and Equipment 6,049 - - - - 6,049 - - - -
900.122 TRSF OUT Equipment Replacement 2,337 2,337 2,473 2,473 2,337 900.185 TRSF OUT Financing Authority Debt Service 11,559 12,211 13,036 13,036 13,831 13,896 14,548 15,509 15,509 16,168
419,600 443,669 437,666 464,777 498,525
419,600 443,669 437,666 464,777 498,525
419,600 443,669 437,666 464,777 498,525
412,326 463,619 437,384 464,777 498,525
419,600 443,669 437,666 464,777 498,525
(7,274) 19,950 (282) - -
412.1000 USE OF MONEY & PROP Investment Earnings 88 2,607 50 2,000 - 88 2,607 50 2,000 -
414.1010 MISC Other Miscellaneous Revenue - - - 2,700 - 414.1230 MISC Coronavirus Relief Fund 5,223 - - - -
501.1160 OVERHEAD Property Maintenance 175,000 210,001 230,042 206,316 231,290 501.1190 OVERHEAD Custodial 142,000 135,001 175,429 141,800 144,591 322,223 345,002 405,471 350,816 375,881
REVENUES Total 322,311 347,609 405,521 352,816 375,881
Fund: 216 - Property & Facility Maintenance

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Division Total: 710 - Fleet
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 215 - Fleet Maintenance
Fund EXPENSE Total: 215 - Fleet Maintenance
Fund Total: 215 - Fleet Maintenance
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Transfer - Transfer
Account Classification Total: Transfer - Transfer
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 82 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
600.1010 EMP SRV Regular Salaries 46,470 52,921 52,876 52,876 59,310 600.1015 EMP SRV Buy back Salaries - - - - 234
600.1020 EMP SRV Part Time Salaries 21,750 2,116 16,120 16,640 - 600.1030 EMP SRV Overtime 88 1,266 - - -
600.1080 EMP SRV PERS 5,730 6,126 7,080 7,080 7,977
600.1081 EMP SRV PERS Unfunded Liability 11,784 14,492 14,287 14,287 19,392 600.1090 EMP SRV Social Security 1,032 139 999 1,032 1,032 600.1100 EMP SRV Medicare 933 776 1,017 1,025 869
600.1110 EMP SRV Disability/Life Insurance 20 1,202 1,230 1,230 1,379 600.1120 EMP SRV Health/Dental/Vision Insurance 14,479 21,067 20,000 20,000 21,400 600.1130 EMP SRV Worker's Compensation 8,386 10,038 8,259 8,259 9,643 600.1140 EMP SRV Unemployment Insurance 724 772 622 622 700 600.1170 EMP SRV Uniform Allowance 3,061 2,931 1,200 1,200 642 600.1185 EMP SRV PENSION GASB 68 14,852 (22,529) - - -
129,308 91,317 123,690 124,251 122,578
610.1010 SUPPLIES Office Supplies 71 - 200 200 200
610.1020 SUPPLIES Operating Supplies 14,852 13,171 15,000 15,000 5,000 610.1030 SUPPLIES Lubricant & Fuels 9,288 9,315 10,000 10,000 7,000 610.1040 SUPPLIES Repair & Maintenance Supplies 16,230 45,436 24,000 24,000 38,400 610.1050 SUPPLIES Small Tools 248 81 800 800 600
630.1010 COMMUNICATION Telephone - - - - -
630.1020 COMMUNICATION Cellphone 815 968 1,200 1,200 1,224 630.1040 COMMUNICATION Postage - - - - -
640.1020 SERVICES Contractual 4,277 7,297 10,000 10,000 10,200 650.1020 TRAINING Training & Vocational - - 750 750 750 670.1030 MAINTENANCE Equipment Maintenance 2,844 6,986 25,000 25,000 25,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 35 18 1,020 1,020 1,040 48,659 83,272 87,970 87,970 89,914
605.1010 ALLOC COSTS Liability Insurance 4,958 6,459 6,570 6,570 8,697 605.1020 ALLOC COSTS Property & Fire Insurance 1,581 3,277 3,340 3,340 5,310 605.1030 ALLOC COSTS Auto Insurance - - 2,150 2,150 2,130 605.1040 ALLOC COSTS Risk Management 3,816 2,248 2,190 2,190 2,564 10,355 11,984 14,250 14,250 18,701
900.122 TRSF OUT Equipment Replacement 1,329 1,329 1,406 1,406 1,329 1,329 1,329 1,406 1,406 1,329
189,651 187,902 227,316 227,877 232,522
600.1020 EMP SRV Part Time Salaries 1,429 20,204 - - -
600.1080 EMP SRV PERS 70 1,480 - - -
600.1081 EMP SRV PERS Unfunded Liability - - - - -
600.1100 EMP SRV Medicare 21 293 - - -
600.1170 EMP SRV Uniform Allowance - 178 - - -
1,520 22,154 - - -
610.1010 SUPPLIES Office Supplies - - 100 100 100
610.1020 SUPPLIES Operating Supplies 10,559 8,304 20,750 3,889 19,659 610.1030 SUPPLIES Lubricant & Fuels - 32 750 750 -
610.1040 SUPPLIES Repair & Maintenance Supplies - - 200 200 - 630.1010 COMMUNICATION Telephone - - 1,298 - -
640.1020 SERVICES Contractual 126,075 102,273 113,117 120,000 123,600 136,635 110,610 136,215 124,939 143,359
138,154 132,764 136,215 124,939 143,359
327,805 320,666 363,531 352,816 375,881
327,805 320,666 363,531 352,816 375,881
322,311 347,609 405,521 352,816 375,881
327,805 320,666 363,531 352,816 375,881
(5,494) 26,943 41,990 - -
6,090,321 6,430,600 6,482,720 6,680,084 7,143,818
5,442,621 5,520,388 6,444,576 7,049,022 7,382,697
647,700 910,212 38,144 (368,938) (238,879)
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:

Division Total: 723 - Custodial Services
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 216 - Property & Facility Maintenance Fund EXPENSE Total: 216 - Property & Facility Maintenance Fund Total: 216 - Property & Facility Maintenance
Division Total: 711 - Property Services
Division: 723 - Custodial Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Transfer - Transfer
Account Classification Total: Transfer - Transfer

EXPENSES
Department: 70 - Public Works
Division: 711 - Property Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 83 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
Minus One Time Revenues and Expenses
6,090,321 6,430,600 6,482,720 6,680,084 7,143,818
5,442,621 5,520,388 6,444,576 7,049,022 7,375,697
647,700 910,212 38,144 (368,938) (231,879)
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:
84 CAPITAL PROJECTS FUNDS
Capital projects funds are used to budget for the maintenance, repair and replacement of capital facilities. Capital project revenues may come from transfer from operating funds or from grant funds.

The Capital Projects Funds include the following and divisions:
• 260 - Transportation Capital Projects............................................................................................ 86 • 261 - Water Capital Projects.......................................................................................................... 87 • 262 - Sewer Capital Projects.......................................................................................................... 87 • 263 - MTBE Fund............................................................................................................................ 87 • 264 - DBCP Fund ............................................................................................................................ 88 • 265 - Facilities Capital Projects ...................................................................................................... 88 • 266 - RCR Project Fund .................................................................................................................. 88 85 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 1,121 697 500 1,800 500 1,121 697 500 1,800 500
413.1040 INTERGOVT Tulare County Receipts 0 30,000 0 233,690 0 413.1050 INTERGOVT CMAQ Grant 587,514 694,116 1,800,000 2,100,000 0 413.1060 INTERGOVT State Grants 0 0 100,000 0 2,945,000 413.1420 INTERGOVT Measure R 697,356 192,418 0 1,241,857 5,805,000 413.1430 INTERGOVT HSIP Highway Safety Impr Program 35,885 43,855 1,265,228 1,690,085 1,341,000 413.1450 INTERGOVT Section 130 Rail and Mass Transp 24,963 242,037000 413.1480 INTERGOVT TCAG Overall Work Plan (OWP) 32,303 6,000000 413.1500 INTERGOVT Local Roadway Safety Plan 2,9520000
413.1550 INTERGOVT Safe Streets & Road 4 All (SS4A) 0 0 0 200,000 230,000 413.1560 INTERGOVT Active Transportation Prog (ATP) 0 0 0 100,000 13,047,000 1,380,972 1,208,425 3,165,228 5,565,632 23,368,000
414.1010 MISC Other Miscellaneous Revenue 11 626 0 0 20,000 11 626 0 0 20,000
800.101 TRSF IN General Fund 191,952 2,072,683 1,921,000 3,024,835 2,025,318 800.105 TRSF IN American Rescue Plan Act 0 520,780 768,480 1,069,206 150,000 800.202 TRSF IN Gas Tax 0 200,000 86,000 313,230 0
800.203 TRSF IN Transportation 697,000 476,150 135,000 343,197 468,900 800.232 TRSF IN Disposal 0 75,000 75,000 75,000 75,000
800.250 TRSF IN Water Impact Fees 0 0 123,470 0 0
800.251 TRSF IN Sewer Impact Fees 0 0 53,295 0 0
800.252 TRSF IN Transportation Impact Fees 932,281 258,656 2,211,575 1,039,000 0 800.255 TRSF IN Storm Drain Impact Fees 0 13,910000
1,821,233 3,617,179 5,373,820 5,864,468 2,719,218
3,203,336 4,826,928 8,539,548 11,431,900 26,107,718
680.1075 CAPITAL PROJECTS City Wide Street Improvement 0 12,787 0 3,344,412 0 680.1076 CAPITAL PROJECTS City Sidewalk Improvement 91,575 76,962 50,000 63,124 50,000 680.1078 CAPITAL PROJECTS Roadway Segment Safety
Imprvment 45,186 67,390 1,306,145 2,664,985 0
680.1079 CAPITAL PROJECTS Alley Improvements 0 20,780 0 75,000 75,000 680.1080 CAPITAL PROJECTS Street Lights 2,500 0 35,000 143,775 35,000 680.1105 CAPITAL PROJECTS ADA Ramp 31,490 27,162 50,000 76,559 50,000 680.1191 CAPITAL PROJECTS Analysis Program 30,000 6,000000 680.1260 CAPITAL PROJECTS Rail and Mass Transportation 26,242 232,281 0 10,000 0 680.1262 CAPITAL PROJECTS Local Roadway Safety Plan 11,2180000 680.1263 CAPITAL PROJECTS Alta/Kamm Roundabout 122,211 782,096 4,941,681 5,244,026 0 680.1265 CAPITAL PROJECTS Nebraska Widening 35,2800000
680.1270 CAPITAL PROJECTS Road 74 Improvements 12,925 580,573 0 22,100 0 680.1272 CAPITAL PROJECTS Euclid Ave Improvements 7,976 1,163,520000 680.1278 CAPITAL PROJECTS Nebraska & Crawford
Intersection 0 0 325,000 0 425,318
680.1279 CAPITAL PROJECTS SRTS Improvement Projects 0 0 100,000 0 0 680.1280 CAPITAL PROJECTS Safe Streets & Road 4 All 0 0 430,000 200,000 230,000 680.1281 CAPITAL PROJECTS El Monte/Road 56 Roundabout 0 143,143 0 241,587 350,000 680.1286 CAPITAL PROJECTS ATP Bldg Dinuba's Active Transp 0 0 0 100,000 16,735,000 680.1287 CAPITAL PROJECTS HSIP Cycle 11 0000 200,000
680.1292 CAPITAL PROJECTS Kamm/College/ElMonte
Improvement 0 0 0 0 4,000,000
680.1510 CAPITAL PROJECTS Alta & Nebraska 3,359,398 1,629,237000 680.9000 CAPITAL PROJECTS Other Projects 0 0 0 0 3,295,000 3,776,000 4,741,930 7,237,826 12,185,568 25,445,318
3,776,000 4,741,930 7,237,826 12,185,568 25,445,318
3,776,000 4,741,930 7,237,826 12,185,568 25,445,318
3,776,000 4,741,930 7,237,826 12,185,568 25,445,318
3,203,336 4,826,928 8,539,548 11,431,900 26,107,718
EXPENSES Total
Fund REVENUE Total: 260 - Transportation Capital Projects Department: 70 - Public Works
Division: 709 - Transportation
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Division Total: 709 - Transportation
Department Total: 70 - Public Works
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Fund: 260 - Transportation Capital Projects

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental 86 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
3,776,000 4,741,930 7,237,826 12,185,568 25,445,318
-572,663 84,998 1,301,722 -753,668 662,400
413.1060 INTERGOVT State Grants 0 0 2,500,000 2,500,000 3,000,000 0 0 2,500,000 2,500,000 3,000,000
800.101 TRSF IN General Fund 0 0 43,640 18,654 190,788
800.230 TRSF IN Water 0 37,537 0 135,269 650,000
800.250 TRSF IN Water Impact Fees 67,962 11,161 205,061 226,972 79,132 67,962 48,698 248,701 380,895 919,920
67,962 48,698 2,748,701 2,880,895 3,919,920
680.1156 CAPITAL PROJECTS Wells 21 68,119 11,003 2,748,701 2,869,757 3,001,723 680.1180 CAPITAL PROJECTS Community Water System
Improvem 0 98,593 0 73,407 760,000
680.1282 CAPITAL PROJECTS El Monte Village MobileHome
Park 0 805000
680.1288 CAPITAL PROJECTS Whitney Water Main
Improvements 0000 400,000
680.1290 CAPITAL PROJECTS Steel Pipe Replacement 0000 250,000 680.1293 CAPITAL PROJECTS Cal OES Flood Mitigation 0 0 0 0 3,000,000 68,119 110,401 2,748,701 2,943,164 7,411,723
68,119 110,401 2,748,701 2,943,164 7,411,723
68,119 110,401 2,748,701 2,943,164 7,411,723
68,119 110,401 2,748,701 2,943,164 7,411,723
67,962 48,698 2,748,701 2,880,895 3,919,920
68,119 110,401 2,748,701 2,943,164 7,411,723
-158 -61,703 0 -62,269 -3,491,803
412.1000 USE OF MONEY & PROP Investment Earnings 0 145 0 100 0 0 145 0 100 0
800.101 TRSF IN General Fund 0 973,773 146,822 160,419 0 800.105 TRSF IN American Rescue Plan Act 0 1,277,264 150,444 23,813 0 800.231 TRSF IN Sewer 0 0 0 02,750,000
800.251 TRSF IN Sewer Impact Fees 158,802 162,210 0 508,448 0 158,802 2,413,248 297,266 692,680 2,750,000
158,802 2,413,392 297,266 692,780 2,750,000
799.2200 MISCELLANEOUS Capitalized Assets 0 -2,596,132000 0 -2,596,132000
680.1150 CAPITAL PROJECTS WWRP Expansion 31,5450000
680.1181 CAPITAL PROJECTS Community Sewer System
Improveme 0 242,707 63,500 65,793 0
680.1261 CAPITAL PROJECTS Clarifier 165,002 2,131,527 0 254,633 0 680.1273 CAPITAL PROJECTS El Monte Sewer Improvements 0 293,448000 680.1291 CAPITAL PROJECTS Sierra Way Sewer Main 0 0 0 0 2,750,000 680.9000 CAPITAL PROJECTS Other Projects 0 56,260 24,113 0 0 196,547 2,723,943 87,613 320,426 2,750,000
196,547 127,810 87,613 320,426 2,750,000
196,547 127,810 87,613 320,426 2,750,000
196,547 127,810 87,613 320,426 2,750,000
158,802 2,413,392 297,266 692,780 2,750,000
196,547 127,810 87,613 320,426 2,750,000
-37,745 2,285,582 209,653 372,354 0
414.1180 MISC Remediation Reimbursements 91,550 2,944 67,000 33,500 0 Fund: 263 - MTBE

REVENUES
Miscellaneous - Miscellaneous
Division Total: 705 - Sewer Collection
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 262 - Sewer Capital Projects
Fund EXPENSE Total: 262 - Sewer Capital Projects
Fund Total: 262 - Sewer Capital Projects
Department: 70 - Public Works
Division: 705 - Sewer Collection
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
EXPENSES Total
Fund REVENUE Total: 261 - Water Capital Projects
Fund EXPENSE Total: 261 - Water Capital Projects
Fund Total: 261 - Water Capital Projects
Fund: 262 - Sewer Capital Projects

REVENUES
Department: 70 - Public Works
Division: 703 - Water
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Division Total: 703 - Water
Department Total: 70 - Public Works
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Fund EXPENSE Total: 260 - Transportation Capital Projects Fund Total: 260 - Transportation Capital Projects
Fund: 261 - Water Capital Projects

REVENUES
87 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
91,550 2,944 67,000 33,500 0
91,550 2,944 67,000 33,500 0
680.1155 CAPITAL PROJECTS Wells 64,691 2,944 67,000 33,500 0 64,691 2,944 67,000 33,500 0
64,691 2,944 67,000 33,500 0
64,691 2,944 67,000 33,500 0
64,691 2,944 67,000 33,500 0
91,550 2,944 67,000 33,500 0
64,691 2,944 67,000 33,500 0
26,8590000
412.1000 USE OF MONEY & PROP Investment Earnings 15 117 0 120 0 15 117 0 120 0
15 117 0 120 0
15 117 0 120 0
15 117 0 120 0
412.1000 USE OF MONEY & PROP Investment Earnings 255 790 0 200 100 255 790 0 200 100
413.1060 INTERGOVT State Grants 0 0 200,000 0 5,220,558 413.1510 INTERGOVT Entertainment Plaza Improvements 0 177,592000 0 177,592 200,000 0 5,220,558
800.101 TRSF IN General Fund 56,300 39,978 654,000 703,942 2,122,461 800.105 TRSF IN American Rescue Plan Act 0 468,432 1,578,412 921,101 495,278 800.254 TRSF IN Park Impact Fees 44,000 405,577000
800.256 TRSF IN Fire Impact Fees 0 0 0 582,894 1,000,000 800.320 TRSF IN Ambulance 0 18,634 865,000 1,099,260 0
100,300 932,621 3,097,412 3,307,197 3,617,739
100,555 1,111,003 3,297,412 3,307,397 8,838,397
680.1040 CAPITAL PROJECTS Entertainment Plaza 0 573,145 0 36,160 0 680.1105 CAPITAL PROJECTS ADA Ramp 0 117,160000
680.1125 CAPITAL PROJECTS Downtown 56,300 70,654 215,408 229,886 0 680.1229 CAPITAL PROJECTS Fire Station 1 0 0 0 217,894 0 680.1231 CAPITAL PROJECTS Fire Training Facility 0 18,634 365,000 582,894 582,894 680.1266 CAPITAL PROJECTS Civic Center 0 52,794 197,206 115,000 82,206 680.1268 CAPITAL PROJECTS Parks Maintenance Yard 15,7480000 680.1269 CAPITAL PROJECTS Ridge Creek Walking Trail 28,0930000 680.1271 CAPITAL PROJECTS Nebraska Park 0 35,080 200,000 200,000 0 680.1274 CAPITAL PROJECTS Viscaya Park 0 4,898 454,000 875,102 7,275,801 680.1275 CAPITAL PROJECTS KC Vista Park Improvements 0 22,320 443,851 659,727 0 680.1276 CAPITAL PROJECTS Park Improvement Projects 0 172,799 490,580 0 0 680.1277 CAPITAL PROJECTS Facade Improvement Program 0 7,285 142,889 142,715 0 680.1283 CAPITAL PROJECTS Senior Center Reroof 0 0 0 195,528 0 680.1284 CAPITAL PROJECTS Rosanne Vuich Park 0 0 0 120,000 0 680.9000 CAPITAL PROJECTS Other Projects 0 26,100 605,000 0 0 100,141 1,100,869 3,113,934 3,374,906 7,940,901
100,141 1,100,869 3,113,934 3,374,906 7,940,901
100,141 1,100,869 3,113,934 3,374,906 7,940,901
100,141 1,100,869 3,113,934 3,374,906 7,940,901
100,555 1,111,003 3,297,412 3,307,397 8,838,397
Fund EXPENSE Total: 265 - Facilities Capital Projects 100,141 1,100,869 3,113,934 3,374,906 7,940,901 Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Division Total: 706 - Construction
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 265 - Facilities Capital Projects
Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 706 - Construction
Fund: 265 - Facilities Capital Projects

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property REVENUES Total
Fund REVENUE Total: 264 - DBCP
Fund EXPENSE Total: 264 - DBCP
Fund Total: 264 - DBCP
EXPENSES Total
Fund REVENUE Total: 263 - MTBE
Fund EXPENSE Total: 263 - MTBE
Fund Total: 263 - MTBE
Fund: 264 - DBCP

REVENUES
Department: 70 - Public Works
Division: 703 - Water
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Division Total: 703 - Water
Department Total: 70 - Public Works
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
88 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
413 10,134 183,478 -67,509 897,496
3,622,219 8,403,082 14,949,927 18,346,592 41,616,035
4,205,498 6,083,955 13,255,074 18,857,564 43,547,942
-583,279 2,319,127 1,694,853 -510,972 -1,931,907
Fund Total: 265 - Facilities Capital Projects
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:
89 90

DEBT SERVICE FUNDS
The Debt Service funds are used to budget for obligation of principal and interest payments. The Debt Service Funds include the following funds:
• 181 - General Debt Fund................................................................................................................ 92 • 182 - Water Debt Fund .................................................................................................................. 92 • 183 - Sewer Debt Fund .................................................................................................................. 92 • 185 - Financing Authority Debt Fund ............................................................................................ 93 91 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
412.1200 USE OF MONEY & PROP Bond/Note Interest 558 - - - - 412.1411 USE OF MONEY & PROP 2012 Land 1 1 - - -
559 1 - - -
800.101 TRSF IN General Fund 343,717 331,718 127,717 127,717 125,717 343,717 331,718 127,717 127,717 125,717
344,276 331,719 127,717 127,717 125,717
640.1010 SERVICES Professional & Technical 950 950 - - - 640.1040 SERVICES Fiscal Agent Fees 1,960 - 2,000 - -
2,910 950 2,000 - -
710.1055 PRINCIPAL 2012 Land 200,000 200,000 - - -
710.1085 PRINCIPAL 2015 BBVA - PNC (24,832) 185,624 86,777 86,777 91,331 175,168 385,624 86,777 86,777 91,331
720.1055 INTEREST 2012 Land 18,000 6,000 - - -
720.1085 INTEREST 2015 BBVA - PNC 25,603 64,847 38,940 38,940 34,386 43,603 70,847 38,940 38,940 34,386
221,681 457,420 127,717 125,717 125,717
221,681 457,420 127,717 125,717 125,717
221,681 457,420 127,717 125,717 125,717
344,276 331,719 127,717 127,717 125,717
221,681 457,420 127,717 125,717 125,717
122,594 (125,702) - 2,000 -
412.1408 USE OF MONEY & PROP 2009 Safe Water 111 13,408 100 17,624 2,000 111 13,408 100 17,624 2,000
800.230 TRSF IN Water 499,578 470,590 418,941 375,882 361,175 800.250 TRSF IN Water Impact Fees 58,087 87,074 87,075 87,075 87,075 557,664 557,664 506,016 462,957 448,250
557,776 571,072 506,116 480,581 450,250
640.1040 SERVICES Fiscal Agent Fees 1,320 220 2,000 2,000 2,000 1,320 220 2,000 2,000 2,000
710.2010 PRINCIPAL Clean Water Loan 1998 - - 56,956 56,956 - 710.2040 PRINCIPAL SDWSRF Safe Drinking Water - - 381,427 381,427 391,408 - - 438,383 438,383 391,408
720.2010 INTEREST Clean Water Loan 1998 6,287 2,387 810 810 - 720.2040 INTEREST SDWSRF Safe Drinking Water 81,466 71,867 66,823 66,823 56,842 87,753 74,254 67,633 67,633 56,842
900.230 TRSF OUT Water 464,680 477,209 - - -
464,680 477,209 - - -
553,753 551,683 508,016 508,016 450,250
553,753 551,683 508,016 508,016 450,250
553,753 551,683 508,016 508,016 450,250
557,776 571,072 506,116 480,581 450,250
553,753 551,683 508,016 508,016 450,250
4,022 19,389 (1,900) (27,435) -
412.1412 USE OF MONEY & PROP 2012 Wastewater 115 17,052 200 21,986 7,500 115 17,052 200 21,986 7,500
Division Total: 703 - Water
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 182 - Water Debt Service
Fund EXPENSE Total: 182 - Water Debt Service
Fund Total: 182 - Water Debt Service
Fund: 183 - Sewer Debt Service

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Account Classification Total: Transfer - Transfer
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 703 - Water
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Transfer - Transfer
Account Classification Total: Transfers - Transfers
Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 181 - General Debt Service
Fund EXPENSE Total: 181 - General Debt Service
Fund Total: 181 - General Debt Service
Fund: 182 - Water Debt Service

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfers - Transfers
Fund: 181 - General Debt Service

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Account Classification Total: Interest Pymts - Interest Payments Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
92 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
800.231 TRSF IN Sewer 826,083 446,335 829,044 800,000 830,124 800.251 TRSF IN Sewer Impact Fees - 200,000 - - -
826,083 646,335 829,044 800,000 830,124
826,197 663,387 829,244 821,986 837,624
640.1040 SERVICES Fiscal Agent Fees 5,460 8,325 4,500 8,000 7,500 5,460 8,325 4,500 8,000 7,500
710.1060 PRINCIPAL 2012 Wastewater - - 455,000 455,000 470,000 710.1105 PRINCIPAL 2019 Wastewater - - 113,000 113,000 116,000 - - 568,000 568,000 586,000
720.1060 INTEREST 2012 Wastewater 334,669 323,713 208,363 208,363 194,487 720.1105 INTEREST 2019 Wastewater 45,208 54,669 52,681 52,681 49,635 379,877 378,381 261,044 261,044 244,122
385,337 386,706 833,544 837,044 837,622
385,337 386,706 833,544 837,044 837,622
385,337 386,706 833,544 837,044 837,622
826,197 663,387 829,244 821,986 837,624
385,337 386,706 833,544 837,044 837,622
440,861 276,680 (4,300) (15,058) 2
412.1000 USE OF MONEY & PROP Investment Earnings 625 315 - - - 412.1413 USE OF MONEY & PROP 2012 Public Works 1,137 20,854 - 27,188 - 412.1418 USE OF MONEY & PROP 2016 Measure R 3 431 - 854 - 1,766 21,600 - 28,042 -
800.101 TRSF IN General Fund 263,537 308,493 308,336 308,336 319,688 800.202 TRSF IN Gas Tax 10,107 10,677 11,398 11,398 12,093 800.203 TRSF IN Transportation 374,377 415,240 420,668 420,668 422,173 800.215 TRSF IN Fleet Maintenance 11,559 12,211 13,036 13,036 13,831 800.230 TRSF IN Water 275,017 327,075 346,443 346,443 365,607 800.231 TRSF IN Sewer 453,643 518,718 523,723 523,723 534,242 800.232 TRSF IN Disposal 13,476 14,236 15,198 15,198 16,124 800.252 TRSF IN Transportation Impact Fees 132,365 149,427 148,393 148,393 149,508 800.301 TRSF IN Public Safety Sales Tax 5,170 5,461 5,830 5,830 6,186 1,539,250 1,761,537 1,793,025 1,793,025 1,839,452
415.1020 OTH FIN SOURCES Proceeds of Bonds - - - - -
- - - - -
1,541,016 1,783,138 1,793,025 1,821,067 1,839,452
640.1040 SERVICES Fiscal Agent Fees 9,000 10,025 - - -
9,000 10,025 - - -
710.1065 PRINCIPAL 2012 Public Works 455,000 470,000 475,000 475,000 495,000 710.1075 PRINCIPAL 2013 Solar 257,476 304,955 356,286 356,286 411,724 710.1095 PRINCIPAL 2016 Measure R 240,000 240,000 250,000 250,000 260,000 952,476 1,014,955 1,081,286 1,081,286 1,166,724
720.1065 INTEREST 2012 Public works 277,800 263,925 249,750 249,750 235,200 720.1075 INTEREST 2013 Solar 337,917 311,914 298,790 298,790 283,278 720.1095 INTEREST 2016 Measure R 177,750 170,550 163,200 163,200 154,250 793,467 746,389 711,740 711,740 672,728
1,754,943 1,771,369 1,793,026 1,793,026 1,839,452
1,754,943 1,771,369 1,793,026 1,793,026 1,839,452
1,754,943 1,771,369 1,793,026 1,793,026 1,839,452
1,541,016 1,783,138 1,793,025 1,821,067 1,839,452
1,754,943 1,771,369 1,793,026 1,793,026 1,839,452
(213,927) 11,769 (1) 28,041 -
EXPENSES Total
Fund REVENUE Total: 185 - Financing Authority Debt Service Fund EXPENSE Total: 185 - Financing Authority Debt Service Fund Total: 185 - Financing Authority Debt Service
Department Total: 20 - Administration
REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Division Total: 000 - Non-divisional
Account Classification Total: Other - Other Financing Sources EXPENSES Total
Fund REVENUE Total: 183 - Sewer Debt Service
Fund EXPENSE Total: 183 - Sewer Debt Service
Fund Total: 183 - Sewer Debt Service
Fund: 185 - Financing Authority Debt Service

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfers - Transfers
Account Classification Total: Transfers - Transfers
Other - Other Financing Sources
Department Total: 70 - Public Works
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 705 - Sewer Collection
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Division Total: 705 - Sewer Collection
Account Classification Total: Transfers - Transfers
Transfers - Transfers
93 Account Number Account Description 2021-22 Actual 2022-23 Actual 2023-24 Adopted 2023-24 Projected Year End 2024-25 Proposed
3,269,265 3,349,315 3,256,102 3,251,351 3,253,043
2,915,714 3,167,179 3,262,303 3,263,803 3,253,041
Grand Totals: 353,551 182,136 (6,201) (12,452) 2
REVENUE GRAND Totals:

EXPENSE GRAND Totals:
94 City Council Staff Report
Department: CITY CLERK May 28, 2024
To: Mayor and City Council
From: Maria Alaniz, City Clerk/Human Resources Director Subject:

Leadership Class of Northern Tulare County Report of 2024 Cinco de Mayo Event (MA)

RECOMMENDATION

EXECUTIVE SUMMARY

OUTSTANDING ISSUES

DISCUSSION

FISCAL IMPACT

PUBLIC HEARING
City Council Staff Report
Department: FIRE SERVICES May 28, 2024
To: Mayor and City Council
From: Greg Chastain, Fire Chief
By: Greg Chastain, Fire Chief
Subject: Promotion Recognition of Fire Captain Ryan Wilson (GC)

RECOMMENDATION

EXECUTIVE SUMMARY

OUTSTANDING ISSUES

DISCUSSION

FISCAL IMPACT

PUBLIC HEARING
City Council Staff Report
Department: PUBLIC WORKS May 28, 2024
To: Mayor and City Council
From: George Avila, Public Works Director
Subject: New Employee - Kenneth Simmons, Building Inspector (GA)

RECOMMENDATION

EXECUTIVE SUMMARY

OUTSTANDING ISSUES

DISCUSSION

FISCAL IMPACT

PUBLIC HEARING
City Council Staff Report
Department: FIRE SERVICES May 28, 2024
To: Mayor and City Council
From: Greg Chastain, Fire Chief
Subject:

Award of Contract to AP Triton for the Fire Department Master Plan and Location Analysis for Fire Station (GC)

RECOMMENDATION
Council to award the contract to AP Triton for the Fire Department Master Plan in the amount of $67,000 and authorize the City Manager or designee to execute the contract documents.

EXECUTIVE SUMMARY
The current Fire Department Master Plan was completed in 2014. With significant growth and development of the city, and the need for an additional fire station, it was determined that the Master Plan should be updated, and a fire station location analysis should be conducted. The informal bid proposals were requested from three consultants. Staff is requesting that the City Council award the bid to AP Triton in the amount of $67,000.

OUTSTANDING ISSUES
Staff requested three bids and only received two proposals. AP Triton was the highest bidder, however, their proposal included a more thorough review of the fire department and the City of Dinuba. Given the significance of selecting a location for a second fire station, it is imperative that we utilize the most qualified consultant.

DISCUSSION
The fire department requested proposals from qualified consultants to update the Fire Department Master Plan and conduct a fire station location analysis. The results of the proposal requests are as follows:

McGrath Consulting- No proposal submitted
Matrix Consulting- $50,000 (Attachment 'A')
AP Triton- $67,000 (Attachment 'B')
The proposal request was for a "Long-Range Master Plan, inclusive of a fully CPSE [Center for Public Safety Excellence] compliant Community Risk Assessment and Standards of Cover and comprehensive fire station location analysis." Although we received two proposals, the scope of work that was proposed was vastly different. In addition to the scope of work proposed by Matrix Consulting, AP Triton proposed the following:

A thorough review of previous Master Plans
The most recent LAFCO service review
Administrative policies and procedures, and standard operating guidelines Ambulance services
o A financial overview of the FireMed program
o Ambulance fee schedule
o Ambulance budget
o Ambulance serviceability
Special operations and other programs
o Technical rescue operations
o Hazardous materials response
o Fire Explorer program
o Paid-Call Firefighter program
o Weed and hazard abatement program
Review of Human Resources polices and health and wellness programs Review of communications
Review of dispatch capabilities, methods, and staffing
After reviewing the proposals, it is evident that AP Triton would do the most thorough review and produce the most comprehensive Master Plan and fire station location analysis.

Staff recommends awarding the bid to AP Triton for the amount of $67,000 and authorize the City Manager or designee to execute the contract documents.

FISCAL IMPACT
The City budgeted $60,000 in fiscal year 23/24 for the project. This will be carried over to fiscal year 24/25 and an additional $3,500 will come from the General Fund and $3,500 will come from the Ambulance Fund.

PUBLIC HEARING
ATTACHMENTS:

Description
Attachment 'A'
Attachment 'B'
Proposal to Conduct a Standards of Cover and
Master Plan Study

DINUBA, CALIFORNIA
March 5, 2024
Table of Contents
Letter of Transmittal i
1 Qualifications of the Firm and Project Team 1
2 Project Understanding, Task Plan, and Schedule 14
3 Project Budget 31
March 5, 2024
Greg Chastain, Fire Chief
City of Dinuba Fire Department
496 E. Tulare St.

Dinuba, CA 93618
Dear Chief Chastain:

The Matrix Consulting Group, Ltd. is pleased to provide you with our proposal to update the Fire Master Plan last completed by our firm for the Dinuba Fire Department in 2014.

This project will develop a Standards of Cover and Fire Master Plan for the City of Dinuba.

This proposal is based on our email and phone discussion, background research on the City and our previous experience working with Dinuba for the past 20 years.

Our team’s Fire and EMS analytical experience includes over 400 projects throughout the country, with many in California including these sample assignments.

We are also conducting fire studies in Morrow Bay and Napa County, California.

If you have questions or require additional information, please contact me at 650-858-0507 or [email protected]. On behalf of the firm, we look forward to discussing our proposal, project team, and experience with you and to the opportunity to work with the City of Dinuba again.

Richard Brady, President
Matrix Consulting Group, Ltd.
matrix
consulting group
Albany, California Grants Pass, Oregon Pacific Grove, California Atherton, California Huntington Beach, California Palm Desert, California Barnstable, Massachusetts La Quinta, California Placer County, California Bellingham, Washington Los Banos, California Red Bluff, California Big Bear, California Mercer County, California Reno, Nevada Butte County, California Milwaukee, Wisconsin Sebastopol, California Chelsea, Massachusetts Monrovia, California Vacaville, California Dinuba, California Monterey, California Vernon, California Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 4
1 Qualifications of the Firm and Project Team
This section of the proposal introduces the firm, its fire study experience, and our proposed project team.
1 About the Matrix Consulting Group
The Matrix Consulting Group, Ltd. was formed by senior consultants who created it to pursue a service in which the senior people do the work. Our only business focus is the provision of organization and management analytical services to local government. Our firm’s history and composition are summarized below:
• We were founded incorporated in 2003 in California.
• While we provide a variety of services to local government our most significant service area is public safety. The Matrix Consulting Group project team has conducted studies of more than 400 fire service agencies in California. • Our firm maintains two offices in California (our headquarters is in San Mateo, and we also have an Irvine office), Texas, Oregon, Florida, Illinois, and North Carolina.

We currently have 27 full-time and 7 part-time staff.

We are proud of our track record in providing analytical assistance to local governments in general, and to fire agencies specifically.
2 Fire Consulting Experience
The table, below, provides a list of Fire and EMS projects our firm has completed in the past five years for clients in California and across the United States.

Name of Project Location/Client Completion
CRA/Standards of Cover Steamboat Springs, CO 01/30/19
CRA/SOC/Strategic Plan Los Banos, CA 02/15/19
Fire and EMS Study Tuolumne County, CA 02/28/19
CRA/SOC/Strategic Plan Dixon, CA 02/28/19
Fire/EMS Feasibility Study Berlin, NH 03/31/19
Fire/EMS Feasibility Study Jefferson County, OR 05/15/19 Fire Staffing Study Los Lunas, NM 05/15/19
Standards of Cover Study Placer County, CA 07/31/19
Fire Financial Study Cherry Hill, NJ 07/31/19
Strategic Planning Study Oshkosh, WI 08/31/19
Strategic Planning Study Bellingham, WA 08/31/19
Feasibility Study Columbia River, WA 01/31/20
Staffing Study Raleigh, NC 02/28/20
Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 5
Name of Project Location/Client Completion
Staffing Study Sterling Heights, MI 06/29/20
CRA/SOC/Strategic Plan Mercer Island, WA 07/14/20
Fire Staffing Study Albany, CA 10/30/20
Fire Feasibility Study Medina, MN 11/15/20
Fire Plan La Quinta, CA 12/09/20
CRA/Standards of Cover Dinwiddie County, VA 01/04/21
Feasibility Study Highland Beach, FL 05/31/21
CRA/Standards of Coverage Stafford County, VA 08/15/21
Fire Department Study Christiana Fire Company 10/15/21
Fire Department Audit Lauderdale-By-The-Sea, FL 10/30/21 Fire Staffing and Deployment Fremont, NE 11/15/21
Staffing Study Columbus, OH 12/10/21
Fire Station Location Palm Desert, CA 12/02/21
Feasibility Study Keller/Westlake, TX 02/15/22
Overtime Study Sandwich, MA 05/03/22
Strategic Plan Marin County OES, CA 06/03/22
Fire Planning Study Phoenix, AZ 07/25/22
Strategic Planning Study North County FPD, CA 07/21/22
Management Audit Keizer FPD, OR 08/23/22
Fire Feasibility Study Sebastopol, CA 01/03/23
Fire Department Study Sebastopol, CA 01/25/23
CRA/Standards of Cover Consumnes CSD, CA 05/19/23
Station Location Study DeSoto, TX 07/26/23
Fire Master Plan Cedar Hill, TX 09/15/23
CRA/SOC/Strategic Plan Evergreen, CO 12/01/23
Fire Master Plan Cedar Park, TX 12/08/23
CRA/SOC/County Fire Plan Santa Clara County, CA 12/08/23 3 References
Information from three client references, as well as a link to a sample report, are below.

Cedar Hill, TX CRA/Standards of Cover/Strategic Plan
Project Contact: Melissa Valadez-Cummings, Deputy City Manager Phone Number: (972) 291-5100 ext. 1030
Email: [email protected]
Project Dates: 2023
Project Cost: $94,500
Project Team: Richard Brady, Robert Finn, Terry Lewis, Brian Reese, Ryan Peterson Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 6
Project Summary: The Matrix Consulting Group was retained by the City of Cedar Hill to develop a strategic plan for the Fire and Police Departments. The project assessed current and projected staffing, deployment, station location and facility needs over a 10-year planning period. The study found issues in developing an effective response force in the central portion of the City and issues with response time performance to the developing southern portion of the City. The study also identified efficiencies that could be gained by enhancing the current regional service delivery model.

Cosumnes CSD, CA CRA/Standards of Cover Study
Project Contact: Liz Silva, Management Analyst
Phone Number: (916) 405-7133
Email: [email protected]
Project Dates: 2023
Project Cost: $57,000
Project Team: Richard Brady, Robert Finn, Terry Lewis, Brian Reese, Ryan Peterson Project Summary: The Matrix Consulting Group was retained by the North County Fire Protection District to develop a Standard of Cover Study and Strategic Plan. The Study examined the response capabilities, response time performance, resource allocations, regional services, and staffing. Recommendations found opportunities to improve career development and succession planning, change the current EMS response system, improvement opportunities in community risk reduction and the need for a long-term facility plan as growth occurs in the District.

North County FPD, CA CRA/Standards of Cover/Strategic Plan Project Contact: Keith McReynolds, Fire Chief
Phone Number: (760) 723-2012
Email: [email protected]
Project Dates: 2022
Project Cost: $72,000
Project Team: Richard Brady, Robert Finn, Terry Lewis, Ryan Peterson Project Summary: The Matrix Consulting Group was retained by the North County Fire Protection District to conduct a Standards of Cover Study and develop a strategic plan for the District. The study found opportunities to improve system performance by reducing turnout times. There were also areas in the central sections of the district with poor initial response time performance that needed to be addressed. Recommendations included relocation of station 2 and adding an additional station in the future. There were also several issues with the upkeep and maintenance of facilities noted and a plan developed to improve maintenance of capital assets moving forward.

Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 7
4 Sample Report
The link below provides access to the final Community Risk Assessment/Standards of Cover Study report created for Consumnes Community Services District Fire Department. https://drive.google.com/file/d/1wAnhNtqsVBLHrRwo6Gqr1zCpMSltxA14/view?usp=sharing 5 Project Team
The Matrix Consulting Group proposes to utilize a senior project team, including our President and other experienced personnel, one with direct fire service experience. The senior members of the team have decades of professional experience as consultants and/or fire professionals.

The organization of the project team is as follows:

The members for our proposed team are extremely experienced, having themselves conducted up to hundreds of fire service studies. As the President of the firm, with 40 years of public safety analytical experience, Richard Brady would manage the project, assisted by a highly qualified team.

Richard Brady
President
Project Executive
Robert Finn
Senior Manager
Project Manager
Terry Lewis
Manager
Fire Analyst
Ryan Peterson
Consultant
GIS/Data Analyst
Kellen McKinney
Consultant
Project Analyst
Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 8
• Richard Brady, President of the Matrix Consulting Group, has been providing management consulting services to municipalities for over 40 years across all governmental functions. He has led all of our fire studies for Dinuba over 20 years. • Robert Finn, a Senior Manager with over 11 years of consulting experience, who previously served as the Chief of the Southlake (TX) Department of Public Safety Fire Department. He also served as a peer assessor and team leader for CPSE in the accreditation process.
• Terry Lewis is a Manager who has been a fire consultant for over 8 years. He has experience at all levels of the fire service, including as Chief of the Henderson, KY Fire Department. He also served as a peer assessor and team leader for CPSE in the accreditation process.
• Kellen McKinney, a Consultant, has over 15 years of fire and emergency management experience. Kellen has experience as a preparedness and response planner and emergency management specialist.
• Ryan Peterson is a Consultant with the firm that specializes in GIS analysis and the deployment options for properly locating fire stations.

Project team resumes are included in the pages that follow.

Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 9

RICHARD BRADY

PRESIDENT, MATRIX CONSULTING GROUP
RICHARD BRADY founded Matrix Consulting Group in 2002 and our Canadian firm, MCG Consulting Solutions in 2017. He leads our Public Safety Practice which includes law enforcement and justice studies. He has served as the Project Manager or Lead Analyst on hundreds of public safety studies in his 40-year career.

His subject matter expertise includes staffing and deployment, management effectiveness, and governance and transparency.

Prior to his founding of these two firms, he served for over 20 years as a practice leader in two other firms, including Maximus.

Experience Highlights
North County FPD, CA: Richard was the principal on this project that examined community risk and development of a standards of cover document and strategic plan for the North County Fire Protection District. Key findings/ achievements of the project:
• Improving the process and inclusion of personnel in policy revisions.
• Recommendations for improving turnout and travel time performance.
• Long-term funding options for the funding and infrastructure needs of the District to include facilities and apparatus.

West Sacramento, CA: Richard served as the Project Manager for this engagement. He was responsible for oversight of all aspects of the project that examined the police and fire departments. Key findings/ achievements of the project:
• Adding a quick response EMS vehicle
• 10-year plan to add a station to the developing southern portion of the City
• Full assessment of growth impacts for 25 years.

Role on This Engagement: Richard will serve as a project executive and advisor.

Relevant Clients:

AK
CA
CA
CA
CA
CA
CA
IA
TX
TX
MO
OH
OR
VA
NC
NC
WA
WI
WI
OR
Anchorage
Big Bear
Huntington Beach
Los Angeles
Mercer County
Sebastopol
Vernon
Davenport
Austin
Fort Worth
Kansas City
Columbus
Portland
Richmond
Raleigh
Asheville
Tacoma
Glendale
Oshkosh
Portland
Years of Consulting: 40
Education:

BA, California State
University, East Bay.

PhD, Oxford University,
U.K.

Notable
Accomplishments:

Massachusetts
Governor’s Committee on
Local Government
Professional Association:

Association of Local
Government Auditors
International City-County
Management Association
Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 10

ROBERT FINN

SENIOR MANAGER, MATRIX CONSULTING GROUP
ROBERT FINN Robert is a Senior Manager with the Matrix Consulting Group and previously served as the Chief of the Southlake (TX) Department of Public Safety. Mr. Finn has a strong educational background coupled with a successful track record that includes strategic planning, budgeting, change management, community relations, and building collaborative partnerships. Robert has over 30 years of fire service and consulting experience covering all aspects of the fire service industry. Robert’s relevant experience includes serving the City of Southlake, Texas for 25 years in the following roles:
• Chief of Police (2008 to 2011)
• Chief of Fire Services (2004 to 2008)
• Lieutenant of Professional Standards (1999 to 2004)
• Lieutenant of Training (1995 to 1999) – Level II Instructor • Coordinator of Emergency Medical Services (1993 to 1995) • Firefighter / Driver / Paramedic (1987 to 1993)
Experience Highlights
Big Bear, CA: Robert was the lead analyst on this study to look at the staffing, operations, and deployment of the fire department. Key findings/achievements include:
• Development of a 10-year Master Plan
• 5-year plan for a new station in the northwest area of the City • Increasing staffing on engine companies to 3 personnel • Improvements to the paid call firefighter program
Cosumnes, CA: Robert was the lead analyst on this study to conduct a Community Risk Assessment/Standards of Coverage Study. Key findings/achievements include:
• Establishing varied performance standards for urban, suburban and rural planning zones.
• Upgrading the traffic signal pre-emption system.
• Adding a peak time EMS transport unit in the daytime.

Role on This Engagement: Robert will be the project manager. He served in this role on all the references previously provided and the previous Master Planning study in 2014.

Relevant Clients:

CA
CA
CA
CA
CA
CA
CA
CT
CT
GA
IA
MA
MA
MA
MA
MI
NC
NY
NY
OH
TX
TX
WA
WI
Atherton
Big Bear
Huntington Beach
Mercer County
Monterey
Sebastopol
Vernon
Greenwich
Westport
DeKalb County
Davenport
Billerica
Boston
Chelsea
Yarmouth
Sterling Heights
Raleigh
Bedford
New Rochelle
Cleveland
Possum Kingdom
San Antonio
Bellingham
Oshkosh
Years of Experience: 30
Education:

MBA, and BS, Public Safety
Administration, Grand
Canyon University
Professional Association:

National Fire Protection
Association (NFPA)
International Association
of Fire Chiefs (IAFC)
Center for Public Safety
Excellence (CPSE)
Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 11

TERRY LEWIS

MANAGER, MATRIX CONSULTING GROUP
TERRY LEWIS has over 30 years of fire service and consulting experience. He previously served as the Chief of the Henderson (KY) Fire Department. Terry has a strong educational background coupled with a successful track record of leading an agency of 60 personnel in a community with 30,000 residents.

Terry brings a wealth of knowledge and experience evaluating the staffing and operational needs of fire and EMS operations. He has experience in the following areas:
• Administration
• Fire Prevention
• Financial Management
• Operations
• Hazardous Materials
Experience Highlights
Los Banos, CA: Terry served as a fire analyst for this engagement. He was responsible for analyzing all aspects of the project that developed the Standards of Cover and Strategic Plan. Key findings/achievements include:
• Relocating station 2 to better serve the City
• Adding a 3rd station in phase II implementation
• Adding a civilian fire inspector
• Creating a training officer position.

Sebastopol, CA: Terry was an analyst on this study to look at the review the current fire service delivery system and evaluate the feasibility of alternative service delivery systems. Key findings/achievements include:
• The current fire department was serving the City well. • issues with volunteer availability in the daytime required the need for an enhanced staffing plan.
• Consolidation with the Gold Ridge FPD would enhance volunteer availability.
• Increased costs of consolidation would be offset by a parcel tax.

Role on This Engagement: Terry will be the lead project analyst.

Relevant Clients:

CA
CA
CA
CA
CA
CA
CA
CO
CO
CT
CT
FL
GA
IA
MA
MA
MA
MI
NC
NH
NY
OH
OR
TX
WA
WI
Atherton
Big Bear
Butte County
Dixon
Huntington Beach
Mercer County
Monterey
Mesa County
Steamboat Springs
Greenwich
Westport
Coconut Creek
DeKalb County
Davenport
Billerica
Boston
Chelsea
Sterling Heights
Raleigh
Berlin
New Rochelle
Cleveland
Estacada
San Antonio
Redmond
Oshkosh
Years of Experience: 30+
Education:

BS Fire Technology, AS
Accounting, University of
Cincinnati
Professional Association:

National Fire Protection
Association (NFPA)
International Association
of Fire Chiefs (IAFC)
Center for Public Safety
Excellence (CPSE)
Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 12

RYAN PETERSON

DATA/GIS ANALYST, MATRIX CONSULTING GROUP
RYAN PETERSON is a Consultant with the Matrix Consulting Group, specializing in GIS and data analytics. He has over nine years of experience conducting geospatial analysis for local and regional governments, having previously worked for the City of Portland (OR), City of Beaverton (OR) and the Tri-County Metropolitan
Transportation District of Oregon (TriMet).

Relevant experience highlights, include:
• Data collection and analysis.
• Growth forecasting using GIS-based projections for population, service needs and staffing requirements.
• Comprehensive workload and staffing analytics.
• Analysis and redistricting of operational boundaries
• Standards of Cover analysis, including community risk, deployment, concentration, and system performance.

Experience Highlights
Placer County, CA: Ryan was a data analyst on this project that examined community risk and development of a standards of cover document. Key findings/ achievements of the project:
• Performed a CAD analysis that determined the current workload of all fire departments serving the County.
• Development of a phased expansion of fire services over a 10- year planning period.
• Increase of staffing to 3-person engine companies in the suburban and urban areas of the County to improve effective response force formation.

Grants Pass, OR: Ryan was a data analyst on this project that examined the staffing and deployment to develop a community risk and standards of cover document. Key findings/achievements include:
• Increasing staffing to 3 personnel on engine companies • Improvements in the capturing and reliability of response data • Development of performance objectives for future growth planning.

Role on This Engagement: Ryan will serve as a data analytics and GIS analyst.

Relevant Clients:

CA
CA
CA
CA
CA
CA
CA
CA
CO
CT
CT
FL
GA
IA
MA
MA
MA
MI
NC
NH
NY
OH
OR
TX
WA
WI
Atherton
Big Bear
Butte County
Dixon
Huntington Beach
Mercer County
Monterey
Placer County
Steamboat Springs
Greenwich
Westport
Coconut Creek
DeKalb County
Davenport
Billerica
Boston
Chelsea
Sterling Heights
Raleigh
Berlin
New Rochelle
Cleveland
Estacada
San Antonio
Redmond
Oshkosh
Years of Experience: 9
Education:

BS University of Oregon
GIS Certificate, Portland
State University
Certificate of Programing,
Epicodus Vocational
School
Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 13

KELLEN MCKINNEY

CONSULTANT, MATRIX CONSULTING GROUP
KELLEN McKINNEY has over 15 years of experience leading, managing and providing complex emergency management and preparedness services to fire, EMS, and private sector clients.

Kellen recently joined Matrix Consulting to group to further strengthen the knowledge skills and abilities in our Fire and EMS practice as it relates to emergency planning and management.

Experience Highlights
TDI Brooks International, TX: Kellen was the System and Credentialling Manager for TDI-Brooks and was responsible for maintaining operation training credentials for all vessels and employees. During her time there she improved compliance rating for credentialling by 75% and revised outdated portions of the Safety Management Manual and implemented a new hurricane plan for all vessels and personnel.

Texas Department of State Health Services: Kellen was a regional project lead responsible for providing advances consultive services and technical assistance regarding emergency
preparedness planning for a 13-county area. Key achievements include:
• Development of uniformed work systems across regional plans.
• Developed a hurricane response playbook.
• Served as a Planning Section Chief during a regional
Monkeypox response.

Role on This Engagement: Kellen will serve as a project analyst.

Relevant Clients:

OR
TX
TX
Douglas PH
TDI Brooks
Dept of Health
Years of Experience: 15+
Section Chief – 2022
Monkey Pox Outbreak
Section Chief - 2018
Education:

BA Global Studies,
California State University
MS Emergency
Management, Capella
University
Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 14
2 Project Understanding, Task Plan, and Schedule
This section of our proposal provides a narrative regarding our understanding of the City’s requested services, an overview of our approach, and a detailed work plan, including a proposed project schedule.
1 Project Understanding
The City of Dinuba is seeking the services of a qualified consultant to conduct a Standards of Cover and Master Planning Study of its Fire Departments Currently, services are provided from one (1) staffed fire station, but the need to determine the proper location for a proposed 2nd station is needed as growth continues in the City.

The focus of this project is to provide an analysis of the Fire and Department staffing and response capabilities and should help the City achieve sustainability as it prepares for future needs. which will include the following categories of work:
• A general summary of the community served by the Fire Department. • Analysis and summary of the services provided by the Department. • Examination of the effectiveness of inter-jurisdictional response and how often aid is provided outside the City compared to inside the City. • Analysis and summary of the community risk.
• Review of historical system performance.
• Performance objectives and measures.
• Overview of compliance methodology.
• Evaluation, conclusions, and recommendations to policymakers.

This comprehensive study — based on nationally recognized guidelines and best practices, federal and state mandates, and pertinent local and regional operating procedures — will allow stakeholders to make an informed decision regarding the best path forward for the City of Dinuba in how Fire and EMS services are provided in the community.
2 Approach
We take a clearly defined, client-centered project approach to each study we conduct. Key elements of our philosophy and approach to providing consulting services include:

Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 15
• A principal of the firm is involved in every project, providing oversight and quality control to all our studies. As the leader of our public safety practice, the President of the firm, Richard Brady, will act in this capacity.
• We are objective and data driven.
– We ensure that our analysis is
based on a comprehensive
understanding of client unique
service level goals, workloads,
risks, and operating environment.
– Our data collection and
documentation process, as well as
our empirical, model-based
approach to workload and staffing
analysis allows us to provide
quantitative analysis to support
our work.
• Our projects are approached with a firm
grounding in analysis. Our clients receive
detailed analysis of their specific issues and their impact on agency objectives.

Issues are identified and analyzed in depth to ease the path to implementation. • We utilize formal project management techniques to ensure timely task completion and thorough analysis of issues.
– The project manager defines and assigns work activities to specific team members with timelines, and designs and reviews all interim and final products before they are delivered to the client.
– We also seek internal “ownership” of results by conducting extensive interviews, reviewing compiled data and interim deliverables, and maintaining frequent, regular communication with our clients. 3 Task Plan
Task 1 Project Kick-off Meeting
Upon execution of the contract the project team will hold a formal project kick-off meeting with key City and Department staff to discuss the parameters and reason for this study.

The intent of this project kick-off meeting is to confirm the goals and scope of work, Objective & Data Driven
Analytical Methodology
Collaborative
Communication
Effective Project
Management
Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 16
finalize the project schedule, and develop an initial understanding of available project data. The City’s project steering committee, project manager, and project contact should be established. At this meeting, we will also establish regular project check-in meetings.

The deliverables for the project kick-off meeting will be a project contact list, updated project schedule, identification of first round of staff interviews, preliminary data collection list, and a confirmed scope of work if necessary.

Task Deliverable – A project initiation meeting that will confirm the project goals, schedule, scope of work, and a preliminary data collection list.

Task 2 Conduct Internal Stakeholder Meetings and Develop an Existing Conditions Assessment
To evaluate the Department operations and processes, we need to develop an in-depth understanding of the key issues impacting and shaping service requirements. To develop this perspective, we will conduct interviews with representatives from the Department, City management, appointed/elected officials, and others involved in the delivery of emergency services. These interviews will focus on exploring issues and attitudes in the following areas:
• Adequacy of service levels, and perceived gaps in existing levels of service. • Organizational changes which have been made in the past several years and perceptions of the impacts of these changes.
• Impact of Covid-19 on the Fire Department and department operations. • Goals and objectives regarding the delivery of services in each operational functional area.
• Adequacy of management systems and technology, and the extent to which managers utilize this information to make meaningful managerial, operational, scheduling and staff allocation decisions.
• Outsourcing philosophy of the Department; the services that are currently outsourced and additional candidates.
• Identification of relevant workload for staff involved in the plan review and inspection process.

Next, we will develop a detailed description of the services provided by the Fire Department. Our focus will be on how services are delivered, staffed, and managed. The development of this detailed description will be based on interviews as well as on the collection of operating information and data.

Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 17
A key to this analysis is the development of a detailed understanding of workloads and service levels. To develop this level of understanding, we will document the current community characteristics and analyze workload and service levels as described in the following illustrative subsections.
(1) Description of the Community Served.

The project team will document basic descriptive information about the Department and the community they serve, including:
• Service area general population and demographics
• History, formation, and general description of the Department • Governance and lines of authority
• Organizational design
• Operating budget, funding, fees, taxation, and financial resources • Description of the current service delivery infrastructure (2) Review of Services Provided.

The project team will work to fully understand the services currently provided by the Department and conduct evaluation on these services. Areas to be considered include:
• Review and evaluation of staff allocation in operational, prevention, support and administrative staffing levels in both Department
• Review the staff scheduling methodology in the Department • Review of any current performance goals, objectives, and measurements • Review of the current staffing and service delivery compared to industry best practices
• Assessment of the regional inter-jurisdictional response capabilities and how they impact the delivery of emergency services.
(3) Review of Fire Stations and Capital Assets.

The current fire station and other facilities used by the Fire Department will be toured to ensure they provide an appropriate and safe location for employees to work and operate from. The project team will tour each facility utilized and review conditions using the NFPA 1500 (2021) checklist to ensure the following:

Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 18
• Complete a detailed facilities inventory. We will meet with facility management personnel to review maintenance histories for each of the fire stations. • Conduct a functional analysis of each station. We will tour each fire station to analyze the building condition, efficiency, square footage, staff per square foot and adjacencies. We will identify underutilized and crowed spaces/conditions. What is the access/egress from the facility? Is the station efficient? Can it accommodate other site amenities? Are there immediate maintenance or improvements needed? Is there proper ingress and egress at the facility? What is the long-term projection for the station life cycle?
• Inspect the general site conditions. This assessment will examine all parking lot conditions such as surfacing, sealing, and striping, as well as sidewalks and access ramps, steps, and entrances into the building. Any deficiencies will be identified and reported. Drainage, fencing and signage will also be examined. • Evaluate the building envelope. The condition of exterior walls, windows, doors, and the roof will be assessed, and any required repairs noted, including prior leaks and previous repair attempts. Adequacy of existing parking on-site? Maintenance needs to avoid costly decay of the building elements will be included in the assessment and included in the report.
• Evaluate the building interior. The general conditions of the interior finishes and substrates including walls, floors, insulation, ceilings, doors/hardware, and casework/millwork will be assessed for any inefficiencies and required corrections.
• Identification of life safety issues. All life safety issues will be identified, and recommendations made to bring all such deficiencies into compliance. Issues to review include, emergency egress, emergency lighting, alarms and pull boxes, fire suppression systems and the quantity and placement of fire extinguishers. • Cleaning and Maintenance Issues. Evaluation of the appropriateness of facilities for cleaning, disinfection, and storage to minimize exposure to know cancer causing items. The scheduled, preventative and maintenance programs for each facility will be fully examined.
• Apparatus Assessment. During the station tours an assessment of the apparatus housed at each station to ensure it meets the current and project needs of the response area will be conducted with the age, condition, and serviceability of the apparatus document. This will allow the development of an appropriate apparatus replacement schedule during the development of the study.

Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 19
After the initial data collection activities have been completed, the project team will prepare a summary current state assessment that presents our understanding of the current organization, staffing, and operations of the services provided by the Department.

This profile will be circulated among staff for comment, to ensure the accuracy of our understanding. This current state assessment/profile will then be presented to the City.

Once completed and reviewed, the current state assessment will provide the basis for analysis conducted and completed in subsequent study tasks.

Task Deliverable – A current state assessment summarizing staffing levels, roles, technology levels, processes, and workload for each Department functional area.

Task 3 Employee Survey
In this task input will be obtained through an online anonymous survey of all Fire Department employees.

The survey will cover a wide range of issues relevant to the study, including perceptions of core services, service levels, community support, training, staffing, organizational issues and opportunities to improve services.

The results will be tabulated into an analysis that examines key findings and differences in perception among different groups. Respondents will also be given a chance to provide more open-ended input toward recommendations for improvements to the fire and EMS system in the City.

Task Deliverable – An anonymous online employee survey will be distributed to all fire department employees, offering everyone the opportunity to provide input to the study. The responses will be tabulated, and the key findings and conclusions will be summarized in an analytical report.

Task 4 Conduct a Community Risk Assessment
The project team will work to understand the range of hazards found within the Department’s area of responsibility and for the City that will impact the Fire Department.

Steps to understanding the fire and non-fire risks present in the service area will include:
• Review of local planning/zoning data combined with Geographic Information System (GIS) data to evaluate the physical risks of the community, including:
– Overall geospatial characteristics including political and growth boundaries, construction, and infrastructure limitations Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 20
– Topography including response barriers, elevation extremes and open space/wildland interface
– Transportation network including roads, rail lines, airports, and waterways – Evaluation of physical assets protected
– Evaluation of development in the service area
• Review of available census and community development data indicating – Population history
– Census-based population and demographic information
– Community planning-based population information
– Transient population and demographic information
– Population density
– Community land use regulations
– Locations of mid-rise and high-rise occupancies
– Occupancy types by land use designation
– Hazardous substances and processes
– Non-structural risk in the service area
An example of the evaluation of community risk is illustrated below:

Probability
Probability is defined as the likelihood that an unwanted event will occur within a given period of time. Events that occur weekly are highly probable while those that occur annually are less probable. The following matrix provides a method to score the probability of an event occurring. While there are various methods to quantify the probability, the following table will be developed through examination of local and regional planning documents.

Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 21
Table 1: Probability
Probability
Score Descriptor Description
2 Unlikely • Events may only occur in exceptional circumstances. • Greater time span than annually.
4 Possible • Might occur at some time – annually.
• No recent recorded incidents.
6 Probable • Likely to or may occur/recur – quarterly.
• Strong anecdotal evidence it will occur.
8 Highly
Probable
• Likely to or may occur/recur – weekly.
• High level of recorded incidents and/or strong anecdotal evidence. 10 Frequent • Occurs at least daily to multiple times each day.

Consequence
Consequence is the measure of a disparate outcome that can be defined by loss of life, property, and/or historic values. There may also be additional economic considerations such as loss of jobs and loss of tax revenue. The following matrix provides a method to score the consequences to the community that an event may create.

Table 2: Consequence
Consequence
Score Descriptor Description
2 Insignificant
• No injuries or fatalities.
• A small number displaced and little to no outside support is needed. • No environmental concerns.
4 Minor
• A small number of injuries but no fatalities.
• Minor medical treatment required.
• Some displacement possible (less than 24 hours) with minimal support needed.
• No lasting environmental effects.
6 Moderate
• Some hospitalizations, but no fatalities.
• Dozens may be displaced for up to 24 hours and in need of some outside support.
• Some environmental impacts with short term effects.
8 Significant
• More than 25 people are affected.
• Multiple serious injuries and hospitalizations with possible multiple fatalities.
• Large numbers displaced and there is a definite need for outside resources.
• Significant environmental impact with long term effects. 10 Catastrophic • Large numbers are affected with multiple hospitalizations and fatalities.

Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 22
• Widespread long-term displacement with a definite need for outside resources.
• Damage to infrastructure and loss of key services.
• Significant long term environmental impact and the community needs long term support.

Impact on Emergency Services
The risk assessment model utilized is a three-axis model that allows a deeper look at how a community is affected by hazards. The RFD is accountable for fire response, medical response, rescue response, specialty rescue, and hazardous materials response. This third axis of the risk assessment scores the impact on the RFD to provide the services needed to the community during certain hazards.

The following matrix illustrates the impact score and what may be an example of the type of call creating that impact. The score is based on the number of units assigned to the type of call. For example, a moderate impact will utilize approximately 25% of the available resources that may impact other calls for service occurring.

Table 3: Impact on the Raleigh Fire Department
Impact
Score Descriptor Description
2 Minimal • 5 or less personnel – Example – Low risk EMS calls (sick person, minor injury). (1 to 2 units)
4 Minor • 6 – 8 personnel – Example – Low risk fires, service calls, moderate risk EMS calls. (2 units)
6 Moderate • 9 – 12 personnel – Example – Low risk hazardous materials calls, auto accidents with entrapment. (3 units)
8 Significant • 13 – 18 personnel – Example – Moderate risk structure fire, high risk hazardous materials. (4 to 6 units)
10 Catastrophic • > 18 personnel – Example – Maximum/High risk structure fires, large wildland fires, natural disaster. (more than 6 units) Risk Assessment Methodology
Using the score derived from the previous calculation provides a mechanism to rank the various risks faced by the community and the DFD. The following table highlights the level of risk based on the score.

Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 23
Table 4: Level of Risk
Score Overall Level of Risk
0 – 24.99 Low
25 – 49.99 Moderate
50 - 100 High
Task Deliverable – This task will culminate with the delivery of a Community Risk Assessment illustrating the fire and non-fire risks that impact the delivery of emergency services by Fire Department to the City.

Task 5 Conduct the Standards of Cover Analysis
This task will focus on the development of the standards of cover. This is an assessment to illustrate how well the Departments are poised to mitigate and respond to the fire and non-fire risks previously identified. This analysis will assist in developing the policies and procedures that establish the community expectations for distribution and concentration of fixed and mobile resources of the Fire Department.
(1) A Demand Study that will analyze and geographically display the current service demand by incident type and temporal variation
– Development of a matrix for the common and predictable risk types and corresponding staffing, resource needs and time standards to mitigate Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 24
these types of emergencies. This will allow comparison of the current deployment capabilities and calls against community risks. – Summary of the current available resources and how they correspond to the community risk profile
• Distribution Study – Overview of the current facility and apparatus deployment strategy, analyzed through GIS software, with identification of service gaps and redundancies in initial unit arrival.
• Concentration Study
– Analysis of response times to achieve a full effective response force – Analysis of company distribution for of an effective response force Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 25
• Reliability Study
– Analysis of current workload, including unit hour utilization. – Review of actual or estimated failure rates of individual companies – Analysis of call concurrency and impacts on response and staff exhaustion – Analysis of actual system reflex time performance both system wide and by individual companies
• Review of automatic and mutual aid documents to determine the ability of outside agencies to assist in the delivery of emergency services and development of an effective response force and development of maps illustrating the capability of these resources and the effectiveness of inter-jurisdictional response. We will also evaluate the impact and use of automatic/mutual aid for resources leaving the City and aid resources responding to the City.
(3) Establish Performance Objectives and Measures
Once the above tasks have been completed and capabilities of the Fire Department and regional response system are known, the project team will work to develop an appropriate Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 26
set of goals and objects for the Department specific to the types of risks identified as probable in the service area. The goals and objectives will be developed with respect to the following:
• Performance Objectives and Measures.
- Distribution – Initial attack resources for risk specific intervention - Concentration – Effective response force assembly, or the initial resources necessary to stop the escalation of the emergency for each risk type - Are changes needed to the response time standards?
• Overview of Compliance Methodology
The project team will work with the Department’s management team to develop a methodology to provide continual measurement of future performance. This methodology will include:
- Records Management Systems (RMS) usage policies
- Assignment of oversight responsibilities
- Schedule of assessments
- Review requirements of each assessment type
(4) Growth and Resource Needs Projections
The modeling system we have developed to determine the impacts of development and growth on fire service demands is the combined product of using advanced technical capabilities and our experience in working with local government clients.

Key aspects of the model employed to create an accurate and defensive model for planning service and personnel needs include the following:

Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 27
Illustrative Factors Considered to Project Future Staffing Needs Geographic Analysis of Service Needs
To model the effects of the anticipated
development projects in the service area, it is
critical to understand the rates at which
existing and similar developments generate
workloads and other public safety service
needs.

Our analysis will utilize a GIS-centered
approach to examine geospatial trends in
service demand.

Land Use and Redevelopment
Different types of residential, commercial,
and industrial zoning spaces have unique
impacts on public safety service needs.

We will meet with local Planning officials to
understand how land is used currently, as
well as the configurations of the anticipated
development projects, to accurately model
how these needs will evolve.

The data collected from Planning and other
resources will form the basis of our GIS
model of how fire service needs will evolve
over the projection timeframe.

Regional Interactions
Understanding the context of the community
within its surrounding region is essential to
forecasting its planning needs.

This includes developing an understanding
of factors such as the daytime working
population and effects on field resource
demands in the mixed-use environment of
this proposed project. Are there regional
response teams available or the need for
specialty teams in the service area such as
technical rescue and hazardous materials?
Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 28
Workload-Based Projections
Rather than base projections for future
staffing needs on a simple ratio such as
firefighters per capita, our analysis builds
staffing needs from how workload is
changes – whether driven by calls for
service, inspection workload, or reports and
administrative workloads for other staff.

Data collected for the analysis of projected service and personnel needs will include Information on planned developments, including expected timeframes for completion when possible.

The project team will collect other publicly available data used for the analysis, such as current and proposed road networks, census data, and geographical features.

The results of the service need, and staffing projections will be developed to provide comprehensive projections for service and staffing needs for every fire service function to meet current service demands and provide appropriate services to the service area as growth occurs. The projections will be provided at multiple timeframes to provide for a more accurate planning process.
(5) Evaluation, Conclusion and Recommendations
This task will develop and analyze operational models to identify the options that will deliver optimum levels of service identified in the previous tasks and the financial impacts of each option. This will determine the best long-range strategy for service deliver now and in the future.

Specific recommendations desired to be examined by the Department include:
• Are stations located to provide optimal response time performance? • Is there a need for additional fire stations or relocation of stations? • What is the optimal deployment plan for apparatus and personnel? • Are changes needed in the region to improve the effectiveness of automatic/mutual aid partnerships?
• Evaluation and presentation in graphical and descriptive format each deployment option to include:
– Benefits gained through implementation
– Impact on achievement of performance goals
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Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 29
– Potential negative contents if implemented
– Anticipated costs of implementation and 5-year budget impacts.

Task Deliverable - This task will conclude in an interim project report containing the required elements of the Standards of Cover Document in accordance with CPSE guidelines. This document will be delivered to the City and Department for review.

Task 5 Develop the Draft and Final Fire Master Plan and Present the Results Once the work tasks noted above have been completed, our findings, conclusions, and recommendations will be documented in the form of a detailed draft report. This report will contain the analysis and recommendations for delivering optimal services from existing locations, short-term, mid-term and long-range options for improving services to the community through changes to station locations and/or deployment of staff. The CRA/SOC document will provide detailed statistics for the Department as a whole, and any other geographical area important to the Department. The report will consist of:
• Executive summary describing the report, methods utilized for analysis, findings, and key recommendations.
• Specific recommendations regarding:
– Any recommended relocation of facilities
– General location of any required future fire stations – Selection and deployment of each apparatus type
– Deployment of operations personnel
– Deployment of any special units or resources
– Changes to management systems or administrative staffing – Changes to the organizational design of the Department – Changes to the hours and staffing of EMS.
• Evaluation and description of deployment options to include:
– Best long-range strategy for service delivery
– Recommended performance objectives
– Benefits gained through implementation
– Extent to which performance objectives will be achieved – Any potential negative consequences associated with the implementation – Summary of benefits gained through implementation of recommendations – Detailed financial forecasting for any recommended changes.

Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 30
Task Deliverable - The draft report will be reviewed with the Department while in draft form. Once all reviews and any necessary revisions have been completed and the report is in final form, we will make a formal presentation of the report, if desired. 4 Schedule
The table below displays the tentative schedule to conduct the Fire Department Service Evaluation. The chart shows the sequencing of each proposed work task, the elapsed time it would take to complete each task. As can be seen from the chart, we are proposing that the study be completed in 16 calendar weeks.

Week-by-Week Schedule of Project Tasks
1-2 3-4 5-6 7-8 9-10 11-12 13-14 15-16
Project Kickoff
Current Conditions
Employee Survey
Community Risk Assessment
Standards of Cover
Draft/Final Report
We are also prepared and have the financial strength to wait for a notice to proceed when the Department is ready to conduct the study.

Proposal to Conduct a Standards of Cover Study and Master Planning Study Dinuba, CA Matrix Consulting Group 31
3 Project Budget
The Matrix Consulting Group is proposing to conduct the Community Risk Assessment/Standards of Cover and Fire Master Plan Study at a not-to-exceed cost of $50,000 as described below:

Task
Project
Principal
Lead
Analysts
Project
Analysts
Total
Hours
Total
Cost
Initiation 2 16 0 18 $3,800
Current Conditions 4 16 32 52 $9,200
Employee Survey 2 4 16 22 $3,800
Performance Measures 2 8 8 18 $3,400
Future Needs 4 12 24 40 $7,200
Conclusions/Recommendations 4 16 8 28 $5,600
Draft/ Final Report 8 32 32 72 $13,600
Total Hours 26 104 120 250
Rate Per Hour $300 $200 $150
Professional Time $7,800 $20,800 $18,000 $46,600
Travel Related Expense $3,400
TOTAL PROJECT COST $50,000
Our usual practice is to invoice our clients monthly for time and materials up to the total project amount. We are also amenable to alternative invoicing arrangements. 1309 Coffeen Avenue, Suite 3178 • Sheridan, WY 82801 • 833.251.5824 • www.aptriton.com March 8, 2024
Greg Chastain, Interim Fire Chief
City of Dinuba
420 E. Tulare Street
Dinuba CA 93618
[email protected]
RE: Fire Department Master Plan Update to Include a Fire Station Location Analysis Dear Interim Fire Chief Chastain,
On behalf of AP Triton, LLC, we are pleased to respond to the City of Dinuba's request for proposals for the development of a Long-Range Master Plan, including a Community Risk Assessment, Standards of Cover, and a comprehensive fire station location analysis. At AP Triton, we understand the critical importance of these components in ensuring the safety and efficiency of fire services within the community. We are excited about the opportunity to bring our expertise and data-driven strategies to the City of Dinuba.

Our team at AP Triton is uniquely equipped to undertake this project. With extensive experience in the public safety industry, we have a profound expertise assessing emergency services agencies with the standards set forth by the Center for Public Safety Excellence (CPSE), the National Fire Protection Association (NFPA), and the Insurance Services Office (ISO). Our resulting report is designed to meet these standards, leveraging best practices and our in-depth knowledge to create a comprehensive, actionable, and forward-looking master plan.

The enclosed proposal outlines our approach to conducting a CPSE-compliant Community Risk Assessment, establishing an effective Standards of Cover, and performing a detailed fire station location analysis. We believe that our methodology not only addresses the immediate needs of the Dinuba Fire Department but also lays the groundwork for future development and enhancement of your services.

We are confident that our proposal will meet the City of Dinuba's expectations and requirements and would be more than happy to address any questions you may have. You can reach Melissa Vazquez Swank, our Director of Project Operations, directly at [email protected] or (503) 708-4282.
1309 Coffeen Avenue, Suite 3178 • Sheridan, WY 82801 • 833.251.5824 • www.aptriton.com Thank you for considering AP Triton, LLC for this vital project. We are committed to delivering exceptional results and to supporting the City of Dinuba in achieving its emergency services goals.

Sincerely,
Kurt P. Henke
Principal/Managing Partner
Proposal to conduct a

LONG-RANGE

MASTER PLAN
Community Risk Assessment,
Standards of Cover, &
Fire Station Location Analysis
City of Dinuba

FIRE DEPARTMENT
Dinuba, CA
March 2024
M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 1 |

CONTENTS
Project Understanding & Scope of Work...........................................................2 Project Understanding.......................................................................................................... 2 Section One—Project Initiation & Data Acquisition ......................................................... 2 Section Two—Evaluation of Current Conditions ............................................................... 5 Section Three—Community Risk Assessment................................................................... 10 Section Four—Standards of Cover & Deployment Analysis .......................................... 12 Section Five—Master Plan.................................................................................................. 14 Section Six—Development & Delivery of the Report...................................................... 16 Section Seven—Additional Services................................................................................. 17 Estimated Project Timeline ...............................................................................20 Project Fee Proposal .........................................................................................21 Optional Add-On Services................................................................................................. 21 Payment Information ........................................................................................22 About AP Triton ..................................................................................................23 Project Team Qualifications .............................................................................27 Projects & Experience.......................................................................................38 Client References ..............................................................................................41 Client Testimonials.............................................................................................43 AP Triton’s Certificates of Insurance & Litigation ............................................44 M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 2 |

PROJECT UNDERSTANDING &

SCOPE OF WORK

PROJECT UNDERSTANDING
AP Triton, LLC (Triton) understands that the City of Dinuba and the Dinuba Fire Department (DFD) desires to retain a qualified public safety consulting firm to conduct a Long-Range Master Plan inclusive of a Community Risk Assessment, Standards of Cover, deployment and fire station location analysis. The study will ensure compliance with standards promulgated by the Center for Public Safety Excellence (CPSE), National Fire Protection Association (NFPA), Insurance Services Office (ISO), best practices, and any other applicable standards.

SECTION ONE—PROJECT INITIATION & DATA ACQUISITION
Task 1-A: Project Initiation & Development of a Work Plan Triton will meet virtually with the City of Dinuba’s and DFD’s project team and/or liaisons. The purpose will be to develop a complete understanding of the City’s and the department’s background, goals, and expectations for the project.

Triton’s Project Manager will develop and refine a proposed work plan that will guide the Project Team. This work plan will be developed identifying:
• Project team members responsible for each task
• Major tasks to be performed
• Resources to be utilized
• Methods for evaluating study results
• Monthly Progress Reporting schedule (Task 1-D)
• Any potential constraints or issues related to accomplishing specific tasks The benefits of this process will be to develop working relationships between the Triton Project Team, City of Dinuba staff, and the Dinuba Fire Department to determine communications processes and identify logistical needs for the project.

M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 3 |
Task 1-B: Procurement of Information & Data
Triton will request pertinent information and data from DFD and any other agencies as necessary. This information is critical and will be used extensively in the various analyses and development of the report. Thoroughly researched and relevant studies will be included during Triton’s review. The documents and information relevant to this project will include, but not be limited to, the following:
• Any past or current emergency service studies, research, and/or Community Risk Assessments/ Standards of Cover studies
• Community Comprehensive Plan documents, including current and future land-use information
• Current FEMA Approved Hazard Mitigation Plan
• Most recent LAFCO Service Review
• Local census, economic, and demographic data
• Local Geographic Information Systems (GIS) data
• Zoning maps and zoning codes
• Financial data, including debt information, long-range financial plans, revenue sources, and projections
• Administrative policies and procedures
• Standard Operating Guidelines (SOGs) and service delivery practices • Current service delivery and response time performance standards, objectives, and targets
• Information on training programs, life-safety and prevention programs, and special operations
• Inventory of fire stations (and any other facilities) and apparatus inventories • Local collective bargaining agreements with the Dinuba Firefighters Association • Automatic and mutual aid agreements
• Records management data, including National Fire Incident Reporting System (NFIRS) incident data
▪ Computer-Aided Dispatch (CAD) incident records
• Any other documents and records necessary for the successful completion of the project M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 4 |
Task 1-C: Stakeholder & Community Input
The Triton Project Team will conduct on-site interviews and gather information from key personnel and stakeholders. Some information may be acquired using electronic forms, online surveys, and/or telephone interviews. Individuals will include, but not be limited to:
• Elected and appointed officials of the City of Dinuba • Fire Chief, Battalion Chiefs, Captains, and administrative support staff • Representatives of the City of Dinuba’s Economic Development, Finance Department, Human Resources, and Business Services Department
• Individuals responsible for finance and human resources • Representative(s) of the Dinuba Firefighters Association • Select group of firefighters, company officers, and paid-call firefighters • Representatives of the agency that provides dispatch services to DFD • Assorted community groups
• Mutual aid and other fire departments, law enforcement, and EMS agencies • Employee and volunteer groups (such as CERT)
• Others as they may contribute to this project
From these interviews, Triton will obtain additional perspectives on operational, economic, and policy issues facing the fire department.

Task 1-D: Monthly Progress Reporting
To maintain transparency and facilitate smooth communication throughout the project, the AP Triton team will provide DFD with a monthly progress report. The schedule for these reports will be negotiated during project initiation. The monthly report will cover the following areas:
• Project Milestones: Overview of key achievements and milestones reached during the reporting period.
• Task Status: Update on the status of each task or deliverable, including any challenges encountered and how they are being addressed.
• Next Steps: Outline of the goals and objectives set for the following reporting period.

This monthly progress reporting mechanism aims to ensure that the Dinuba Fire Department is always fully informed and involved in the project, facilitating collaborative decision-making and timely adjustments as needed.

M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 5 |
SECTION TWO—EVALUATION OF CURRENT CONDITIONS
Utilizing the data and information provided by DFD and other sources, Triton will conduct a baseline assessment of the current conditions and service performance of the fire department.

This will include an organizational analysis of DFD based on the elements included in the following tasks. The purpose of this evaluation is to assess the department’s operations in comparison to industry standards and best practices, as well as to create a benchmark to measure the options for future service delivery.

Task 2-A: Organization Overview
An overview of the department and the communities served will be developed addressing:
• Service area population and demographics
• History, formation, and general description of the fire agency • Governance and lines of authority
• Foundational policy documents
• Organizational design
Task 2-B: Financial Overview
Triton will review historical revenues, expenditures, and other fiscal issues of DFD, along with evaluating the current costs of service. Budget modeling permits analysis of staffing schemes, facility and vehicle redeployment, service efficiency, ambulance operations, billing, and collections, and program costs. This will include, but not be limited to:
• Overall operating budget, funding, fees, taxation, and financial resources • Review of the FireMed® Ambulance Membership Program
• Ambulance service operating budget as a subset of the DFD budget, including funding, fees, taxation, other financial resources, and collection rates ▪ Current patient transport fees
▪ Payor mix within the DFD service area
▪ Review current transport fee schedule and revenue offset • Review of financial management
• Review capital improvement programs and planning
• Any other issues related to budget, revenue, and expenditures M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 6 |
Task 2-C: Description & Review of Services Provided
• The services currently provided by the DFD will be reviewed and compared to industry benchmarks. Areas to be considered include:
• Description of the current service delivery infrastructure • Deployment considerations
• Apparatus and unit types and staffing
• Firefighter/EMT and Firefighter/Paramedic staff distribution • Computer-aided dispatch system
• Review of emergency response services by type
• Critical task analysis: fire suppression, EMS, and other incident types Task 2-D: Management Components
Triton will review and assess DFD’s basic management processes, to include:
• Current management overview with respect to the two prior legacy agencies • Mission, vision, strategic planning, goals, and objectives • Internal assessment of critical issues and future challenges • Internal and external communications processes
• Reporting and recordkeeping
• Information technology and records management systems Task 2-E: Staffing & Personnel
Triton will review DFD staffing levels. Areas to be considered include:
• Review and evaluate administration and support staffing levels • Review and evaluate operational staffing levels, including the use of “Paid Call” firefighters
• Review staff allocation to various functions and divisions • Review staff scheduling methodology
• Review firefighter/EMS staff distribution
M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 7 |
• Personnel management systems will also be reviewed, focusing on:
▪ Human resources policies
▪ Personnel reports and recordkeeping
▪ Compensation systems
▪ Application and recruitment processes
▪ Health and wellness programs
Task 2-F: Planning for Fire Protection & EMS
The planning processes within DFD will be reviewed and include the following key components:
• Review and evaluate the adequacy of the current planning process • Review elements of tactical, strategic, and operational planning within the Dinuba Fire Department
• Review long-range or other planning efforts, including the 2014 Master Plan Task 2-G: Capital Facility, Apparatus, & Equipment
This task will entail a review of current major capital assets (fire station, any other fire department facilities, and apparatus). This evaluation will include:

Facilities—Tour and make observations in areas critical of current station locations and future station considerations. This will entail a cursory review of each facility and not a detailed, comprehensive engineering analysis. Items to be contained in the report include:
• Design • Future viability
• Construction • Staff facilities
• Safety • Efficiency
Apparatus/Ambulances/Vehicles—Review and make recommendations regarding the inventory of apparatus and equipment. Items to be reviewed include:
• Age, condition, and serviceability
• Distribution and deployment
Capital Medical & Rescue/Extrication Equipment—Triton will review DFD’s inventory of capital medical equipment, patient movement devices, and extrication equipment.

M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 8 |
Task 2-H: Support Programs
Triton will review and evaluate the following support programs. • Communications & Dispatch
▪ Alarm systems and communications infrastructure
▪ Public Safety Answering Point (PSAP) and dispatch center capabilities and methods ▪ Dispatch center staffing
• Emergency Medical Services & Transport
Triton will evaluate ground emergency medical transport (GEMT) services, current Emergency Medical Services support, and oversight mechanisms to include quality assurance, medical control, and oversight.
• Training & Continuing Medical Education
▪ General training competencies
▪ Training administration, schedules, and facilities
▪ Training program goals and objectives
▪ Training administrative support and maintenance of training records • Life Safety Services & Public Education
• Special Operations & Other Programs
▪ Technical rescue operations
▪ Hazardous materials response
▪ Fire Explorer Program
▪ Weed abatement program
▪ Disaster preparedness
Task 2-I: Review of Performance Objectives
The establishment of fire and EMS response time standards and targets is a primary responsibility of policymakers, based on community risk, citizen expectations, and DFD’s capabilities. Triton will provide data analyses and comparisons against industry standards and will recommend response performance goals.

M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 9 |
Triton will identify the current level of emergency services provided by DFD and compare the department’s performance against industry standards and best practices, such as the benchmarks described by the Insurance Services Office (ISO), consensus standards from the National Fire Protection Association (NFPA), recommended practices from the Center for Public Safety Excellence (CPSE), and other pertinent resources including:
• All programs
• Fire suppression services
• Emergency medical services and transport
• Hazardous materials services
• Technical rescue services
• Analysis of false alarms, mutual/auto aid, and civilian and firefighter injuries A review and discussion of existing response performance goals (if in place) or a discussion of existing response performance (if goals are not in place) will be provided, matching the nature and type of risks identified in the previous report sections. Triton will then recommend response performance goals as follows:
• Evaluation of performance
• Benchmark objective tables
• Evaluation methodology
• Factors to consider
• Evaluation findings
• Response Time Performance—each timed element of the response system, from receipt of call to first unit arrival
• Resource Distribution—initial attack (first due) resources for risk-specific intervention • Resource Concentration—effective response force assembly (apparatus and personnel) of the initial resources necessary to stop the escalation of the emergency for each risk type
• Triton will also review and consider any current or draft performance goals, objectives, and measures in place at DFD to determine recommended levels of service.

M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 10 |
SECTION THREE—COMMUNITY RISK ASSESSMENT
Triton will conduct an all-hazards analysis of the community served by the Dinuba Fire Department based on the elements included in the following tasks. The purpose of this evaluation is to initially assess the department’s hazards, threats, vulnerabilities, and risks and the entire coverage area, in comparison to recognized standards and best practices, to include consideration of benchmarks to compare future improvement.

Task 3-A: Description of the Communities Served
An overview and description of the service area of the Dinuba Fire Department that will include:
• Community characteristics, including general location, history, geography, topography, climate, local government type, jurisdictional area, and surrounding jurisdictions • Demographic characteristics
• Physical assets protected
• Transportation networks
• Planning zones or fire management (response) zones
An interpretation of available census and community development data will be provided indicating:
• Population history
• Population density
• Census-based population and demographic information
▪ Projected residential population growth
▪ At-Risk and vulnerable populations’ impacts on DFD services • Community planning-based population information
▪ Projected visitor arrivals
• Transient population and demographic information (to the extent data is available) • Community land use regulations
• Occupancy types by land use designation
• Hazardous substances and processes
• Non-structural risk categorization
M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 11 |
Task 3-B: All Hazards Community Risk Assessment
Triton will conduct a comprehensive analysis of community risks and land use and interpret their impact on emergency services planning and delivery. Land use, zoning classifications, parcel data, ISO fire-flow data, economic value, building footprint densities, occupancy data, and demographic information may be used, along with specific target hazard information.

Triton will provide particular emphasis on seismic and wildfire hazards. This analysis will include, but not be limited to:
• Identification of community risks to include fire,
emergency medical services demand, technical
rescue, hazardous materials, transportation, and
natural hazards
• Establishment of an occupancy vulnerability risk
profile for buildings in the response area
• Population age, density, and daytime population
estimates
• Impact or consequences (economic, social,
historical, cultural, and environmental)
• Speed of onset, duration, and effect on
Department response capabilities
Task 3-C: Spatial Visualization of Data & Information
Triton will use local planning/zoning data combined with available GIS data from DFD and other sources to evaluate the physical risks of the communities to include:
• Overall geospatial characteristics, including political and growth boundaries, construction, and infrastructure limitations
• Topography, including response barriers, elevation extremes, and open space areas • Transportation networks, including but not limited to:
▪ Roads
▪ Rail lines
▪ Bridges
▪ Airports
▪ Waterways
▪ Harbors and Boat Ramps
• Evaluation of physical assets protected
• Risk assessment methodology
CRA Example Map
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• Risk assessment matrix
• Community-wide hazards, threats, vulnerabilities, and risks—including but not limited to seismic and wildfire hazards, and cyber and national security threats • Risk analysis of the DFD’s:
▪ Strip commercial
occupancies
▪ Big-box occupancies
▪ High-rise structures
▪ Industrial processing
▪ Communications towers and cell sites
▪ Institutional properties
▪ Unexploded ordnances
▪ Wildland Urban Interface zones
• Community safety and remediation programs
• Community fire protection and detection systems
• Community loss and save information
• Risk by response category: fire, emergency medical, and other incidents • Risk by planning/demand zone
• Utilize three-axis or bar data visualization to include probability, consequence, and organizational and community impacts (resiliency)
SECTION FOUR—STANDARDS OF COVER & DEPLOYMENT ANALYSIS
Triton will conduct a Standards of Cover and deployment analysis consistent with the recommendations from the Commission on Fire Accreditation International (CFAI). Triton will clearly document the methodologies used to arrive at any performance conclusion or deployment recommendation as outlined in the 10th Edition of the CFAI model.

Task 4-A: Service Delivery & Performance
To the extent data is available, Triton will review and observe areas affecting service levels and operational performance. These will include, but not necessarily be limited to:
• Resource Distribution Study
▪ Overview of the current facility and apparatus deployment strategy, analyzed through GIS software, with identification of service gaps and redundancies in initial unit arrival M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 13 |
• Resource Concentration Study
▪ Analysis of company and staff distribution as related to effective response force (ERF) assembly
▪ Analysis of response time performance capability to achieve full ERF • Response Reliability Study
▪ Current workload, including unit hour utilization (UHU) of individual companies and ambulances (to the extent data is complete)
▪ Analysis of call concurrency and impact on ERF assembly (resource drawdown) ▪ Analysis of call concurrency and impact on resource exhaustion ▪ Review of actual or estimated failure rates of individual companies • Other analyses necessary to determine operational performance, which will include the location of the current fire station and potential location for a new or second station • Historical Performance Summary
▪ Analysis of actual response performance, analyzed by individual components • Medic unit (ambulance) response time performance, transport times, and hospital turnaround times
▪ EMS calls dispatched versus patients transported
▪ Other assorted operations-related performance of the medic units • Impact of mutual and automatic aid systems
• Any other analyses necessary for the successful completion of the Master Plan Task 4-B: Population Growth & Service Demand Projections Triton will conduct an analysis of community growth and service demand projections. • Population history and census-based population growth projections • Estimated DFD service demand projections
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Task 4-C: Fire Station Location Analysis
Utilizing comprehensive GIS software, incident data and estimated service demand and population growth, Triton will evaluate the current location of the DFD fire station and determine its efficacy and impact on response performance. If indicated, Triton will analyze the following:
• Need for future fire stations and potential location/s • Any relocations of existing fire stations
• Options for possible co-location
• GIS images of future fire station locations
SECTION FIVE—MASTER PLAN
The section develops the Master Plan document, including strategies intended to place the organization in a position to successfully serve its future demand and risk with a ten-year outlook. Triton will develop and analyze various operational models for providing emergency services with the specific intent of identifying those options that can deliver the desired levels of service identified in the previous task at the most efficient cost. Recommendations will be provided identifying the best long-range strategy for service delivery and the impact of initiating such a strategy. In addition, short and mid-term strategies will be recommended for service delivery improvement or increased efficiency.

Task 5-A: Findings & Observations
Based on its various analyses and evaluations, Triton will list any significant findings and observations that warrant recommendations or discussions with DFD.

Task 5-B: Review of Response Standards & Targets
Triton will analyze and develop recommendations related to an appropriate set of response performance goals for DFD matching the nature and type of risks identified in the previous report sections. The performance goals shall be developed with consideration to:
• Incident-specific staffing levels to meet the critical tasking analysis for the identified risks • Apparatus assignments to accommodate the anticipated fire flows and other critical functions of the identified risks
• Time standards that will provide for the effective initiation of critical tasks and functions M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 15 |
Task 5-C: Strategies & Recommendations
Triton will develop recommended short-term, mid-term, and long-term options for resource deployment that will improve DFD’s level of service This may include, but is not necessarily limited to, specific recommendations regarding:
• Agency management and organization
• Staffing and personnel deployment
• Service delivery methods
• Training programs
• Prevention programs
• Enhanced cooperative service agreements with other communities or agencies • System funding and cost recovery
• Any relocations of existing facilities
• General locations of future necessary fire stations
• Selection and deployment of apparatus by type
• Deployment of operations personnel
• Future administrative and support personnel
• Deployment of special units or resources
• Additional infrastructure or facilities for administration and support programs Task 5-D: Recommended Long-Term Strategies
Triton will develop a recommended long-term option for resource deployment that will improve DFD’s level of service towards the identified performance objectives and targets. This may include, but is not necessarily limited to, specific recommendations regarding:
• Any relocations of existing facilities
• General locations of future necessary fire stations
• Selection and deployment of apparatus by type
• Deployment of operations personnel
• Future administrative and support personnel
• Deployment of special units or resources
• Additional infrastructure or facilities for administration and support programs M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 16 |
Next, Triton will evaluate and present in graphical and descriptive format each of the deployment option(s):
• Degree of benefit to be gained through its implementation • The extent to which it achieves established performance targets • Potential negative consequences
SECTION SIX—DEVELOPMENT & DELIVERY OF THE REPORT
Task 6-A: Development & Review of the Draft Report
Triton will develop and produce electronic versions of the draft written report for technical review by representatives of the Dinuba Fire Department. This feedback is a very important aspect of this project, and Triton will provide adequate opportunities for review and discussion of the draft report before finalization. The report will include:
• Clearly designated recommendations
• Detailed narrative analysis of each report element written and presented in sections with explanatory support to ensure an understanding by all readers • Technical review of the documents to ensure they meet the core competencies • Charts, graphs, GIS maps and analyses, and diagrams, where appropriate Task 6-B: Publication of the Final Report
Following a final technical review and approval by the Dinuba Fire Department and City of Dinuba representatives, Triton will provide an electronic version (PDF format) of the report.

Task 6-C: Presentation of the Final Report
Triton will conduct a virtual final presentation of the report to representatives of the City of Dinuba, Dinuba Fire Department and any other individuals or groups as requested. To include:
• A summary of the report, methods of analysis, primary findings, and recommendations • An audio-visual presentation of the study with an opportunity for questions and answers • A review and explanation of charts, graphs, diagrams, and maps, where appropriate All presentation materials, files, graphics, and written material will be provided to the Dinuba Fire Department at the conclusion of the presentation(s).

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SECTION SEVEN—ADDITIONAL SERVICES
The following tasks are considered optional add-ons and are not included in the base scope of work. Each of these tasks will be priced separately and can be selected à la carte, according to the specific needs and priorities of the department. DFD may choose to include any combination of these add-on tasks to customize the project to their unique requirements.

Task 7-A: Electronic Member Survey (Add-On Option)
AP Triton will collaborate with the DFD leadership to design an in-depth internal survey. Aimed at capturing comprehensive insights from personnel, the survey will explore:
• Service Delivery Priorities: Areas of focus for optimizing response time, efficiency, and effectiveness.
• Core Services and Programs: Opinions on the current state of essential services and potential areas for improvement.
• Positive and Corrective Issues: Points of pride as well as areas requiring corrective measures.
• Mater Plan Recommendations: Input on desired objectives and initiatives for the future strategy of DFD.

We highly recommend that the survey be accessible to all internal personnel to encourage a broad range of perspectives. To maintain the confidentiality of respondents, the survey will be conducted through a secure, internet-based platform. All survey results will be directed to AP Triton's Director of Project Operations, who will synthesize the data into an actionable executive summary.

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Task 7-B: Electronic Community Meeting & Electronic Survey (Add-On Option) AP Triton will construct a comprehensive electronic survey to capture input from residents across the district. The survey will delve into:
• Service Delivery Preferences: Insights into how the community values various aspects of emergency and public safety services.
• Core Services and Programs: Community views on the efficacy and quality of the district's primary services and programs.
• Expectations and Outcomes: This component will focus on understanding what residents consider to be successful service delivery and what outcomes they desire. • Positive and Corrective Factors: Understanding areas where DFD excels and other aspects that may require adjustment or improvement.
• Master Plan Recommendations: Collating community suggestions that could inform the upcoming Master Plan.

Before initiating the survey, it will be submitted for review and approval to DFD to ensure complete alignment with district priorities and goals.

AP Triton will orchestrate a virtual community engagement session as a prelude to the deployment of the Electronic Community Survey. Collaborating closely with DFD leadership, we will design a structured meeting format that encompasses:
• Introduction to DFD Services: A brief overview of the district’s core fire and EMS services to provide attendees context about what the district offers. • Presentation on the Upcoming Study: Outline of the study objectives, methodologies, and the critical role community input will play in shaping the strategic direction of DFD. • Q&A Segment: A dedicated portion of the meeting for fielding questions from attendees about the survey, thereby clarifying its purpose and enhancing participation rates.

The virtual meeting aims to elevate community awareness about the study while promoting active participation in the subsequent Electronic Community Survey. The session will also be recorded for those unable to attend, ensuring maximum reach and inclusivity.

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Task 7-C: Optional In-Person Final Presentation (Add-On Option) As an optional extension to our service offerings, AP Triton is prepared to conduct an in-person presentation of the final report to the Stakeholder Group representatives, including City elected officials, and/or the public, and any other individuals or groups as requested. The in-person presentation will feature:
• Executive Summary: A concise overview of the report, detailing the methodologies, findings, and recommendations.
• Multimedia Presentation: A comprehensive presentation to supplement the verbal delivery, designed to engage the audience and facilitate understanding. • Interactive Review: A detailed walk-through of the various data visualizations used in the report, such as charts, graphs, diagrams, and maps, to provide a richer context to the findings.
• Q&A Session: A dedicated time slot for fielding questions from the attendees, ensuring clarification and a deeper understanding of the report's contents.

All materials utilized for the presentation, including slides, graphics, and any supplementary written material, will be handed over to DFD upon the completion of the session(s).

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ESTIMATED PROJECT TIMELINE
Project Completion Timeline
Based on our extensive experience in conducting a wide array of analyses across public safety disciplines, including but not limited to fire service, emergency medical services, and law enforcement, we propose an estimated timeline of 5–6 months for the successful completion of the project. It is important to emphasize that the proposed timeline will commence only upon our receipt of all the necessary information and data required to conduct a thorough and accurate evaluation of the project scope. We have allocated two weeks for the client's technical review of the draft deliverables. Please note that any additional time needed for reviews or modifications will result in an extended project timeline.

While the 5–6-month window is our standard estimated timeframe, our team remains committed to completing the project as efficiently as possible without compromising the quality of our work. Our experienced consultants are dedicated to delivering actionable recommendations and high-quality outputs that align with the project's objectives.

The success of this project is contingent upon a collaborative relationship between our team and the City of Dinuba, and DFD. We value open communication and will provide regular updates on the project’s progress, as well as any adjustments that may be needed.

Our priority is to provide Dinuba with comprehensive and insightful evaluations, complete with actionable and sustainable recommendations. Should opportunities arise to expedite specific tasks or processes, we will actively pursue them to deliver the final report in the most efficient manner possible.

Project Section
— Month —
1 2 3 4 5 6
Section 1: Project Initiation & Data Acquisition
Section 2: Evaluation of Current Conditions
Section 3: Community Risk Assessment
Section 4: Standards of Cover & Deployment Analysis
Section 5: Master Plan
Section 6: Development & Delivery of Report
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PROJECT FEE PROPOSAL
AP Triton, LLC presents the following formal cost proposal for the project outlined in the Scope of Work. The fee is inclusive of expenses:

Project Section Fees & Expenses
Section 1: Project Initiation & Data Acquisition $22,040 Section 2: Evaluation of Current Conditions $15,010
Section 3: Community Risk Assessment $8,250
Section 4: Standards of Cover & Deployment Analysis $6,450 Section 5: Master Plan $5,500
Section 6: Development & Delivery of Report $9,910
Proposed Project Fee (will not exceed): $67,160

OPTIONAL ADD-ON SERVICES
Additional Services Fees & Expenses
Task 7-A: Electronic Member Survey $2,994
Task 7-B: Electronic Community Meeting & Electronic Survey $5,768 Task 7-C: Optional In-Person Final Presentation $3,405
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PAYMENT INFORMATION
Payment Schedule & Invoicing
• Initial Payment: A deposit of 10% of the total project cost is due upon the signing of the contract, to initiate the work.
• Progress Payments: Monthly invoicing will be processed as work progresses, continuing until 95% of the project has been completed.
• Final Payment: The remaining 5% of the project cost is due upon successful completion and acceptance of the project.

Data Engineering Costs
• Included Services: Data engineering for up to three specific data sets (i.e., CAD, NFIRS, ePCR) is included in our all-inclusive pricing. This encompasses gathering and assisting the agency with straightforward data pull requests.
• Additional Incident Data: Any extra incident data needed (i.e., previous RMS or CAD database records) will incur a charge of $1,000 per database. • Substantial Assistance: Should AP Triton consultants provide substantial assistance or direct data pulls from the client's records, this service will be billed at $1,000 per database.

Additional Hours and Expenses
• Project Manager Rate: Extra hours for the Project Manager will be billed at $190 per hour. • Consultants' Rate: Additional hours for consultants will be billed at $150 per hour. • Travel Expenses: Any extra travel expenses will be billed separately, in addition to the hourly rate.
• Legal Expenses: Legal expenses, if applicable, will be billed at the respective rate.

Cost Quotation Information
• The bid quotation is valid for 180 days
• Triton Federal Employer Identification Number: 47-2170685 M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 23 |

ABOUT AP TRITON
Contact Information
About AP Triton
Established in 2014, AP Triton is a leading provider in the public safety industry with a proven track record in the fire service, emergency medical services, law enforcement, fire prevention, and life-safety programs. Our extensive experience spans a wide range of disciplines, enabling us to offer comprehensive solutions tailored to the unique needs of our clients.

Our team of consultants brings a wealth of expertise and has successfully executed numerous projects, including Master Plans, Strategic Plans, Emergency Operations Plans, Community Risk Assessments/Standards of Cover, Consolidation Feasibility Studies, EMS System Analyses, Staffing Studies, Agency Evaluations, Cost Recovery and Valuation Studies, and Fire Station Location Studies. We pride ourselves on our ability to deliver high-quality and actionable recommendations that drive positive change.

At AP Triton, we understand that traditional approaches to public safety may not always yield optimal results. That's why we prioritize innovative thinking and creative problem-solving. We believe that sustainable solutions require a forward-thinking mindset, and we bring our experience and expertise to help our clients overcome challenges and seize opportunities.

Address: 1309 Coffeen Avenue
Suite 3178, Sheridan, WY 82801
Phone: 833.251.5824 (toll free)
E-Mail: [email protected]
Website: www.aptriton.com
The headquarters of AP Triton,
LLC is located in Sheridan,
Wyoming. Consultants and
other subject matter experts
(SME) are located throughout
the United States.

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With our deep understanding of public safety departments of all sizes, AP Triton is uniquely positioned to address the specific needs of the City of Dinuba and the Dinuba Fire Department.

Our consultants have decades of experience working with diverse organizations, and we leverage this knowledge to provide customized, practical, and effective solutions. We take the time to listen to our clients, understand their local issues, and develop strategies that promote long-term success.

By choosing AP Triton as your consulting partner, you gain access to a dedicated team that is committed to delivering exceptional results. We prioritize your goals, remain responsive to your needs throughout the engagement, and provide ongoing support even after project completion. Our dedication to client satisfaction sets us apart and makes us the ideal choice for Dinuba’s consulting needs.

When it comes to innovative solutions, unparalleled expertise, and a commitment to your success, AP Triton is the partner you can rely on. Let us help you transform your public safety operations and achieve your goals in the most efficient and sustainable way possible.

Triton’s Approach to Projects
Triton’s approach to projects demonstrates our deep understanding of your expectations. With our extensive experience working with fire departments, fire districts, EMS organizations, and various emergency services agencies across diverse communities in the United States, we bring a wealth of knowledge and expertise to every engagement. Key elements of Triton’s methodology include:
• Thorough Understanding: We ensure a complete understanding of the project background, goals, objectives, and the complex issues that need to be addressed. This allows us to develop tailored solutions that align with your specific needs. • Comprehensive Scope of Work: We develop a well-designed and practical scope of work (SOW) and workplan that actively involve key stakeholders, leadership, and other relevant individuals. This collaborative approach ensures that all perspectives are considered and results in a robust project plan.
• Advanced Tools and Technologies: Triton leverages state-of-the-art GIS mapping, computer modeling, data analysis tools, and web-based communication technologies to enhance project outcomes. These sophisticated tools enable us to provide accurate analyses, insightful recommendations, and efficient collaboration.

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• Web-based Communication Platform: To facilitate seamless communication and collaboration throughout the project, we utilize secure cloud-based data-sharing applications to create an online project site. This platform allows the client and project team members to collaborate effectively. Additionally, we employ virtual conferencing software for client communications and presentations.
• Subject Matter Experts: We engage experienced subject matter experts (SMEs) with indepth knowledge of the fire service, EMS, and other related emergency services disciplines. Our team also includes experts in GIS and data analysis, ensuring comprehensive expertise is applied to your project.
• Commitment to Timeliness: We are committed to delivering projects and deliverables within the requested timeline while maintaining high standards of quality. Our dedicated team works diligently to meet or exceed your expectations, ensuring timely completion. • Clear and Accessible Reports: We provide high-quality printed and bound reports that present clear contents and actionable recommendations. Our reports are designed to enable easy comprehension for clients, key stakeholders, and community members alike.

At Triton, we combine our extensive experience, advanced tools, collaborative approach, and commitment to excellence to deliver successful projects that meet your expectations.

Best Practices & National Standards
Based on the type of project and study requirements, Triton will refer to and utilize current industry best practices, along with relevant national standards promulgated by a wide variety of associations and organizations that develop consensus standards for the fire service, EMS, communications, and other related services. These may include the National Fire Protection Association (NFPA), Center for Public Safety Excellence (CPSE), Commission on Accreditation of Ambulance Services (CAAS), and other organizations.

AP Triton utilizes a multi-faceted approach to providing recommendations for our clients. The following encompasses our best practices:
• Understand client needs: Triton begins by thoroughly understanding the specific needs and goals of your agency. This allows us to tailor our recommendations accordingly. • Enhance operational efficiency: Triton identifies opportunities to optimize operational processes.
• Incorporate data-driven decision-making: Triton utilizes data and analytics to drive decision-making recommendations.

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• Develop a work plan: Triton collaborates with the client to develop a work plan that outlines the goals, objectives, and action steps required to achieve desired outcomes of the project. This ensures the plan is realistic, measurable, and aligned with industry standards and best practices.
• Engage stakeholders: Triton involves key stakeholders, including elected officials, personnel, and management representatives, throughout the consulting process.

Stakeholder input and buy-in are crucial for the successful implementation and sustainability of any recommended changes.
• Conduct a comprehensive assessment: Triton conducts a thorough assessment of the existing organization(s). We identify areas for improvement and prioritize them based on their impact and feasibility.
• Focus on continuous training and education: Triton emphasizes the importance of ongoing training and education. We promote a culture of continuous learning, keeping up with the latest industry advancements, protocols, and technologies. • Foster collaboration and partnerships: Triton encourages collaboration between agencies when possible. These relationships facilitate information sharing, coordination, and mutual support to enhance services and outcomes.
• Ensure compliance with regulations: Triton strives to stay current with local, state, and federal industry regulations.
• Monitor and evaluate progress: Triton assists our clients in establishing systems for monitoring and evaluating the implementation of our recommendations and the overall performance of your organization.

Conflict of Interest Statement
Triton has neither directly nor indirectly entered into any agreement, participated in any collusion or collusion activity, or otherwise taken any action which in any way restricts or restrains the competitive nature of this solicitation including, but not limited to, the prior discussion of terms, conditions, pricing, or other offer parameters required by this solicitation.

Triton is not presently suspended or otherwise prohibited by any government from participating in this solicitation or any other contract to follow thereafter. Neither Triton nor anyone associated with Triton has any potential conflict of interest because of or due to any other clients, contracts, or property interests in this solicitation or the resulting project.

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PROJECT TEAM QUALIFICATIONS
AP Triton is dedicated to partnering with highly experienced and qualified public safety consultants. We have a diverse pool of individuals with extensive knowledge and expertise to meet a wide range of client needs. At Triton, we approach each project with unwavering commitment, treating it as our top priority. We are confident that AP Triton is the ideal choice to provide you with reliable solutions that cater to your present and future requirements.

Our Project Team boasts a wealth of experience across various locations throughout the United States. Our approach to assembling Project Teams is meticulous, considering each associate's background, education, experience, and expertise. This ensures that we match the right individuals to the specific tasks required to successfully address your agency's unique needs. As you will discover in the following biographies and resumes, each team member brings a distinct set of skills and valuable past experiences that will greatly benefit the project.

By choosing AP Triton, you gain access to our exceptional talent pool and a customized team equipped to deliver optimal solutions tailored to your specific requirements. We are committed to exceeding your expectations and providing you with unparalleled expertise and support throughout the project.

Project Management Structure
AP Triton’s project teams have developed strong organizational skills and adaptability to effectively balance their workload and ensure successful outcomes across various engagements. Triton manages multiple projects simultaneously while ensuring high-quality work and meeting client expectations with the following strategies:
• Team: Triton customizes each team, matching our associates' skills and expertise to each client's specific needs. We delegate specific tasks or engage a team to assist with certain aspects of the project. By leveraging the expertise and skills of others, we can distribute the workload and maintain productivity.
• Time Management & Task Prioritization: Effective time management is crucial for consultants. They prioritize tasks, set deadlines, and allocate dedicated time blocks for each project. This helps them stay organized and focused on delivering results. • Project Planning: Triton creates work plans that outline key deliverables, milestones, and timelines for each project. This provides us with a clear roadmap and ensures we remain on track with our commitments.

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• Effective Communication: Clear and proactive communication with clients is essential.

Triton keeps our clients informed about project timelines, progress, and any potential challenges. This transparency fosters trust and helps us manage client expectations. • Leveraging Technology: Consultants utilize various tools and technologies to enhance their productivity and efficiency. Project management software, communication platforms, and collaborative tools enable seamless coordination, document sharing, and real-time updates.
• Efficient Work Processes: Triton is constantly evaluating quality assurance and quality improvement. We develop efficient work processes and methodologies based on our experience and industry best practices. We strive to streamline repetitive tasks, leverage templates and frameworks, and adopt standardized approaches to optimize our workflow.
• Prioritization & Focus: Triton’s designated Project Manager is available for the duration of the assigned project. They lead the team and assist our associates and subject matter experts in prioritizing their tasks based on project urgency, client needs, and strategic importance.
• Collaboration: Our project teams do not operate in a silo. We possess a pool of expertise and resources. Our project teams collaborate to share insights, seek advice, and leverage collective knowledge to deliver high-quality results.

M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 29 |
John P. Binaski MS, EFO, CFO
Assistant Project Manager/Senior Associate
Summary of Qualifications
Chief Binaski began his fire service career in 1990 with the Orange County Fire Department. He brings more than 30 years of experience in the fire service and has served with several departments in California. He retired in 2023 after serving seven years as fire chief. During his career, he secured funding to build two fire stations, significant remodels of three fire stations, and a complete fleet replacement. He has improved the Insurance Services Office (ISO) rating for several departments. He has served in every position within the fire service from firefighter/paramedic to fire chief.

Chief Binaski’s fire service career includes significant experience and management in the areas of fire prevention, operations, human resources, finance, and fleet. He has presented at several state and national conferences along with severing on many boards for multiple state associations. He has experience in combination and career departments and a demonstrated record of professionalism and a commitment to excellence. He is a peer team leader for accreditation from the Center for Public Safety Excellence and has been through the accreditation process with his agency three times. He brings a long list of education, experience, and technical expertise to AP Triton.

Educational Background
• Master’s Degree in Emergency Service Administration, California State University Long Beach, 2007 • Executive Fire Officer Program, Emmitsburg, MD, 2007
• Bachelor of Science in Fire Administration, Cogswell Polytechnical College, 1996 • Associate of Science in Fire Science, Saddleback Community College, 1991 • Fire Service Executive Development Institute, IAFC, 2016 • Commission on Professional Credentialing, Chief Fire Officer Professional Experience
• Consultant, Fitch and Associates, 2019–2021
• Fire Chief, Clovis, CA
• Division Chief, Tulare, CA
• Fire Marshal, Kingsburg, CA
Relevant Experience
• Legislative Director and Past Northern Director, Cal Chiefs Association President, Central California Fire Chiefs
• Chair, California State Education and Training Committee • Executive Board member and Past President, League of California Cities • Team leader for Commission on Fire International Accreditation Associated Professional Accomplishments
• 2021 California Fire Chief of the Year
• Assisted in the development of the Community Risk Reduction course for the National Fire Academy • Developed and published multiple strategic plans, standards of covers, and annual reports • Recommended and implemented cost recovery strategies, developer impact fees, and budget processes
M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 30 |
Stephen C. Lieberman
Senior Associate
Summary of Qualifications
Steve possesses a dynamic professional background that seamlessly integrates both private and public sector experiences, underscoring his expertise in relationship building, in-depth research, strategic marketing, and political savvy. His ethical approach is marked by unwavering integrity and honesty.

His diverse career path encompasses roles in corporate finance and public safety, enriched by his tenure as a City Councilmember and Mayor. Steve's strategic leadership capabilities have been particularly evident in his roles as a Fire Chief and an Emergency Medical Services Agency Administrator. In these positions, he has demonstrated exceptional change management skills.

Steve's broad experience empowers him to deliver realistic, well-considered, and comprehensive reports and recommendations, always with the client's best interests in mind. Additionally, as a Liaison Officer with a Type III Incident Management Team, Steve showcased his adaptability and crisis management skills during the COVID-19 pandemic. He played a pivotal role in constructing and managing several mass vaccination sites, navigating the complexities of the public health crisis with competence and resilience.

Steve's unique blend of experiences across different sectors makes him an invaluable asset, particularly in roles demanding comprehensive understanding, strategic planning, and effective community-oriented solutions.

Educational Background
• Bachelor of Business Economics, Accounting Emphasis, University of California, Santa Barbara, June 1983
Professional Experience
• Five Cities Fire Authority, Fire Chief/Executive Officer, 2014–2023 • County of San Luis Obispo Emergency Medical Services Division, Director, 2012–2014 • Sprint Nextel & Verizon Wireless, Manager Business Development, Sales Manager, Government Account Executive, 1999–2012
• Verizon Wireless, Sales Manager, 2006–2008
• City of Grover Beach, Mayor/City Councilmember, 2000–2008 • National Broadcasting Company, Director of Financial Administration, Manager, Administrator, 1985– 1992
Professional Contributions
• San Luis Obispo County Type III Incident Management Team, Liaison Officer • San Luis Obispo County Fire Chiefs Association
• League of California Cities Public Safety Policy Committee Community Recognition
• Grover Beach Citizen of the Year, 2014
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Kurt Latipow, EFO
Vice President
Summary of Qualifications
Mr. Latipow has enjoyed 40 years in Public Safety with over 27 years of Public Administration in Fire Chief and Chief Officer positions. He has developed and implemented numerous comprehensive fire and emergency services related plans. Mr.

Latipow has facilitated the adoption of those plans via a variety of governing bodies.

Mr. Latipow offers extensive experience in developing and implementing emergency, strategic, master plans, and succession plans/management processes as well as developing and implementing Standards of Cover Analysis, Fees for Service Cost Recovery Programs, and ALS Program Development and Implementation for both transport and engine company-based organizations.

Work Experience
• City of Lompoc, CA—Fire Chief
• Washoe County, NV—County Fire Services
Coordinator
• City of Ukiah, CA—Fire Chief
• State of California, Governor's Office of
Emergency Services—Deputy Chief, Fire and
Rescue Branch
• Stanislaus Consolidated Fire Protection District,
CA—Fire Chief/Chief Executive Officer
• Hesperia Fire Protection District, CA—Fire Chief
• City of Arroyo Grande, CA—Fire Chief/Director of
Building and Fire
• City of Monterey Park Fire Department, CA—
Battalion Chief/Fire Marshal
Education
• National Fire Academy–Accredited Executive Fire
Officer
• California Fire Marshal Training and Education
System
Publications and Instructor Experience
• IAFC/Volunteer Combination Officers 2017
Symposium in the West—Building Leaders from
Within
• IAFC and League of California Cities 2016—"The
Achilles Heel of Local Government"
• California Fire Chiefs 2016—"The Why and How of
Succession Planning and Implementation"
• League of California Cities 2015—"Contracting for
Fire Services; the Trials, Tribulations, Landmines and
Political Challenges"
• League of California Cities 2014—"Leading
Change in the New Reality"
• California Fire Chiefs Association 2012—"Reengineering Fire Service-Based Service Delivery" Professional Affiliations
• California Fire Chiefs Association
• League of California Cities Fire Department—Past
President
• League of California Cities Public Safety Policy—
Past Committee Chair
• International Association of Fire Chiefs—Life
Member
Projects Completed
• Montecito/Carpinteria Summerland FPDs (CA)—
Station location study
• Templeton CSD FD (CA)—Master Plan
• Coalinga FD (CA)—CRA-SOC
• Golden CO FD, Fairmont FPD, Pleasant View FD—
Cooperative Services Study
• City of La Verne FD (CA)—CRA-SOC
• Placer County LAFCO N Tahoe/Meeks Bay FPD—
Annexation Fiscal Analysis Update
• Fairfield FD (CA)—Master Plan
• American Canyon FPD (CA)—Master Plan
• Central Santa Cruz PFD (CA)—Master Plan
• Napa City FD (CA)—First Responder Fee Study
• Napa City FD (CA)—Master Plan
• Napa County FD (CA)—Master Plan
• Santa Barbara City FD (CA)—CRA-SOC
Projects In Process
• Santa Cruz LAFCO (CA) MSR-SOI Focused Study
• Placer LAFCO (CA)—Western Slope MSR-SOI
Update
• Nevada LAFCO (CA)—MSR-SOI Update
• Santa Maria FD (CA)—Master Plan
• Salinas FD (CA)—Master Plan
M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 32 |
Shaun R. Hayes MPA, BS, NCAEM
Senior Associate
Summary of Qualifications
Mr. Hayes is a fire and emergency services administrator with 17 years of experience in municipal emergency services. He is presently the Deputy Chief of Training & Administration. He is a respected leader with a proven record in emergency operations, emergency management, strategic planning, fire service accreditation, budget, policy development, professional development, and stakeholder engagement. He has assisted multiple organizations in emergency management planning, development of comprehensive standards of cover, facilitation of strategic planning processes and promotional process assessment center development and facilitation.

Educational Background
• Master of Public Administration – University of North Carolina Pembroke • Bachelor of Science Fire & Emergency Services Administration – Fayetteville State University • Bachelor of Arts Education – University of North Carolina Wilmington • Strategic Management Academy – University of North Carolina Wilmington • Extensive training in Incident Command, Fire Prevention and Emergency Management Operations Professional Experience
• Deputy Fire Chief of Training & Administration, Jacksonville, NC • Interim Fire Chief, Jacksonville, NC
• Assistant Fire Chief, Jacksonville, NC
• Fire Marshal, Jacksonville, NC
• Adjunct Instructor Fire Protection Technology & Emergency Management, Rowan Cabarrus CC • Adjunct Instructor Fire Protection Technology & Emergency Management, Coastal Carolina CC • Adjunct Instructor Fire Protection Technology & Emergency Management, Davidson-Davie CC • CFAI Peer Assessor
Professional Development
• NC Associate Emergency Manager
• NC Certified Fire Investigator
• NC Hazardous Materials Technician
• NC Fire Prevention School
• Fire Stats LLC Data Analysis & Presentation
• UNCW Strategic Management Academy
• Blackboard LMS Certification
• Various Fire & EMS Certifications
• CPSE Quality Improvement Through Accreditation
Associated Professional Accomplishments
• North Carolina Firefighters Association
• North Carolina Fire Chief’s Association
• International Association of Fire Chiefs
• North Carolina Fire Marshal’s Association
• Onslow County EMS Peer Review Committee
• Onslow County EMS Providers Committee
• Onslow County Local Emergency Planning Committee
M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 33 |
Steve Suter BS/AS
Senior Associate
Summary of Qualifications
Division Chief Suter has been a leader in EMS and the fire service for over three decades.

He began his career in the private ambulance services in the San Francisco Bay Area and was hired with the Santa Rosa Fire Department in 1998. He promoted through the ranks, retiring from the Department as the Division Chief of EMS in 2022. Chief Suter was given numerous assignments during his career in operations, training and emergency medical services. Chief Suter’s skills in negotiation and providing detailed analysis led him to be his organization’s representative in the the development of a County EMS ordinance and two RFP’s for ambulance services. He managed the hazardous materials operations program, upgrading the team to a State typed-resource through training and equipment improvements. At the beginning of the COVID pandemic, he led a team of managers and labor leaders to develop polices for response, testing and vaccination services; was the organizations liaison to public health officials; and created a pandemic response unit. He was considered a subject matter expert on COVID, briefing the City’s Executive Leadership regularly and being a resource for fire and law enforcement chiefs in the region.

Chief Suter was tasked with working with other government and non-government organizations for several issues facing the community including active shooter events, large scale wildfire response, providing services for patients in mental health crisis and long term support for unhoused citizens. With each assignment, he demonstrated the ability to break down complex problems into manageable tasks and collaborate with internal and external stakeholders to create effective policies. He has demonstrated a record of of professionalism and is committed to his core values of integrity, excellence and mutual respect.

Educational Background
• Bachelor of Sciences, Occupational Studies, California State University Long Beach • Associate of Science Degree, Fire Science, College of San Mateo • Attendance of fire service and emergency operation center courses at the National Fire Academy and the Texas A&M Engineering Extension Service (TEEX)
• Chief Officer and Fire Instructor Certificates, California State Fire Marshal’s Office • Haz Mat Outreach Instructor, California Specialized Training Institute Professional Experience
• Trainer/Facilitator (2023 to present) Topics: EMS, Haz Mat, EOC planning and operations • Division Chief of EMS (2019-2022)
• Training Captain assigned to Admin Services (2016-2019) • HazMat Manager, California USAR Team Task Force 4 (2010-2022) Relevant Experience
• Managed programs in infection control, SWAT medicine, mental health crisis response unit, hazardous material operations, large special events, and grants for staffing and equipment • EOC experience as a manager, ops section chief and liaison for several incidents including fires, floods, public safety power outages and civil unrest
• Appointed At-Large Member, Sonoma County Emergency Medical Care Council (EMCC) • Team member responsible for the creation of the fire department paramedic program M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 34 |
Eric A. Schmidt, MA, GISP
Technical Specialist (GIS)
Summary of Qualifications
Mr. Schmidt has over thirty years of professional experience in mapping and geospatial technologies in both the private and public sectors. Over the last eleven years, he has been engaged full-time in local government, where he has gained substantial experience in enterprise GIS in support of Fire & EMS, Law Enforcement, and Emergency Management. In addition, he is experienced in supporting unified command and incident management teams for large-scale wildland fires and other regional events.

Over the past two decades, he has participated in numerous standards of cover studies, ISO ratings, hazard mitigation studies, and community risk assessments. Mr. Schmidt has a strong vision for integrating GIS technologies into daily workflows and building a GIS-centric approach to large and small organizations.

Professional Development & Education
• Master of Arts, Appalachian State University, Boone, NC, 2001 • Bachelor of Arts, University of Tennessee, Knoxville, TN, 1991 • Public Leadership Certificate, University of Nevada, Reno, NV, 2013 Licensure & Certifications
• Geographic Information Systems Professional (GISP), GIS Certification Institute, 2007–Present • FAA Remote Aircraft Pilot (UAS), 2021–Present
• GIS Surveyor License, South Carolina Board of Professional Engineers & Land Surveyors (inactive) Experience
• Managing Partner, EM GIS Partners, LLC, Highland, FL, (Remote), 2015–Present • GIS Coordinator, County of Franklin, VA, Rocky Mount, VA, 2018–Present • GIS Supervisor, Douglas County, NV, Minden, NV, 2010–2018 • Director of Technology, Site Tech Systems, LLC, Murrells Inlet, SC, 2002–2009 • GIS Analyst, Sky Aviation, Georgetown, SC, 2000–2002
• Departmental Supervisor, University of Tennessee, Knoxville, TN, 1992–1997 Associated Professional Accomplishments
• Virginia Maps & Land Information Society (VAMLIS), President Elect, 2020–Present • Southwest Virginia (Region VI) All Hazards Incident Management Team (Type III), 2019–Present • Nevada Geographic Information Society, Board of Directors 2012–2018, Vice President, 2013–2016 • Support Services Volunteer, Midway Fire-Rescue, Pawleys Island, SC, 2005–2010 M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 35 |
John A. Stouffer
Senior Associate/Business Unit Leader
Summary of Qualifications
Mr. Stouffer began his career in public safety in 1976 as a Firefighter/EMT with Yakima County (WA) Fire District #10, where he established the first EMS program in the department. In 1980, he attended the Paramedic Program at Central Washington University and obtained a position with Yakima (WA) Medic One becoming a field paramedic and the organization’s first Training Officer. In 1988, he was offered the position of the Director of the Yakima County (WA) Department of Emergency Medical Services. After holding that position for nine years, he took a position with Gresham (OR) Fire & Emergency Services as the EMS Coordinator, occasionally serving as the acting Chief of the Training Division, until his retirement in 2009. Since 1992, in addition to his other employment, he has been providing a wide variety of public safety consulting services to clients throughout the U.S. and Canada.

Professional Experience
• Business Unit Leader/Senior Project Manager, AP Triton, LLC (2020–present) • Western Region Manager, Emergency Services Consulting International (ESCI) (2018–2020) • Project Manager/Associate Consultant, ESCI
• Technical Advisor/Program Developer, Vision 20/20 & Institution of Fire Engineers • EMS Research Investigator/Coordinator, Oregon Health & Science University • EMS Coordinator (Captain), Gresham Fire & Emergency Services • CEO/Senior Consultant, Pacific Northwest Associates, LLC • Director, Yakima County Department of Emergency Medical Services • Training Officer/Paramedic, Yakima Medic One
• Firefighter/EMT-Paramedic/Medical Services Officer, Yakima County Fire District #10 • More than 40 years of diverse experience in fire and emergency medical services Educational Background & Certifications
• Central Washington University
• Yakima Valley Community College
• Western Oregon University
• National Fire Academy Incident Command for EMS
• Seattle/King County Resuscitation Academy Fellowship
• Multiple instructor certifications (NFPA I & II, ACLS, PHTLS, WSFST Instructor II, EZ-IO Instructor) • Numerous advanced-level EMS certifications
• More than 250 hours of fire service education, Washington State Fire Service Training Associated Professional Accomplishments
• Project Manager and consultant on many fire and EMS projects around the U.S. and Canada • Co-authored and published several international prehospital studies (available on request) • Authored two guides on Community Risk Reduction for Vision 20/20 (available on request) • Project Co-Director, King LT Airway Implementation Project for Multnomah County (OR) • Author, Phases I & II of the Yakima County EMS Master Plan • Earned fourteen professional awards during his career (available on request) M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 36 |
Laura Beth Schmidt, MS, GISP
Data Analyst
Summary of Qualifications
Laura has been working with geospatial technologies since 2001. Her twenty-year career has provided her with experience in a broad array of utilization of GIS. A creative problem solver, Laura has a diverse and creative set of organization and communication skills. She applies these skills and experiences to envisioning the creation of GIS programs, roles, and structures. She has worked with private, federal, state, and local stakeholders and has extensive experience with enterprise GIS, asset management implementation, databases, and Web GIS solutions. She has solid and practical experience in providing insightful spatial analysis into the problem of site selection, resource allocation, incident densities, and network analysis. Laura brings a hard-won confidence and a calming persona to challenging projects and naturally and seamlessly builds siloed individuals into teams. She is a natural leader.

Professional Development & Education
• Master of Science, University of South Carolina, Columbia, SC, 2001 • Bachelor of Science, University of South Carolina, Columbia, SC, 1998, Magna Cum Laude Licensure & Certifications
• Geographic Information Systems Professional (GISP), GIS Certification Institute, 2021–Present • GIS Surveyor License, South Carolina Board of Professional Engineers & Land Surveyors (inactive) Experience
• Deputy Emergency Management Coordinator, Roanoke Fire & EMS Department, 2023–Present • Co-Owner, EMgis Partners, LLC, Highland, FL, (Remote), 2015–Present • GIS Specialist, City of Roanoke Department of Transportation, Roanoke, VA, 2018–2023 • State Coordinator, OHV Program, Great Basin Institute, Carson City, NV 2018 • Site Inspector & Data Technician, CG Celio & Sons Co., Woodfords, CA, 2010–2018 • Resource Manager, North Inlet–Winyah Bay National Estuarian Research Reserve, Georgetown, SC, 2001–2005
Associated Professional Accomplishments
• Southwest Virginia (Region VI) All Hazards Incident Management Team (Type III), 2019–Present • Virginia Maps & Land Information Society (VAMLIS), 2020–Present • Co-Author of multiple peer-reviewed professional journal articles.

M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 37 |
Melissa Vazquez Swank MA, BA
Senior Associate/Director of Project Operations
Summary of Qualifications
With a demonstrated professional journey spanning over a decade, Melissa Vazquez Swank has become a venerated figure in project management and administration. Her specialization lies in handling the multifaceted administrative aspects of project-related assignments. This includes the meticulous planning, precise tracking, and robust documentation of numerous projects from inception at the Request for Proposal (RFP) phase through to a successful closeout.

As Director of Project Operations with over 10 years of experience, Melissa's contribution to business transcends conventional roles. She is dedicated to ensuring that all products not only meet but often exceed professional standards. Her proactive approach in enhancing project efficiency, through the reduction of time and elimination of product waste, stands as a testimony to her commitment to excellence.

Melissa's professional acumen, attention to detail, and comprehensive training equip her to provide unmatched project management support. Her passion for accuracy, fact-checking, and optimal performance permeates every facet of her professional endeavors, aligning with AP Triton's commitment to innovative and high-quality solutions.

Professional Development & Education
• Portland State University: MA, Public History/Native American History, 2010–2013 • Portland State University: BA, History, 2007–2009
Professional Experience
• AP Triton: Director of Project Operations, November 2022–Present • AP Triton: Professional Services Manager, September 2021–October 2022 • 3:17 Associates: Owner, Principal Consultant, 2021–Present • Emergency Services Consulting International (ESCI): Various roles including Quality Assurance & Recruitment Specialist, January 2020–August 2021; Recruitment Specialist, July 2017–January 2020; Technical Proofer and Quality Assurance Specialist, March 2015–January 2020 • Portland State University: Adjunct Research Assistant, December 2015–2018 • Freelance: Virtual Assistant, December 2014–Present
• Emergency Services Consulting International (ESCI): Project Administrator, Sept. 2013–June 2014 Project Experience
• Alameda City FD, CA: CRA-SOC
• Central FD (Santa Cruz County, CA): Master Plan & Strategic Plan • Napa County FD, CA: Master Plan
• Pasco FD, WA: Master Plan & Strategic Plan
• Redmond FD, OR: Master & Strategic Plan
• Santa Barbara FD: CRA-SOC
• Santa Clara LAFCO, CA: MSR-SOI Update
• Yamhill County Fire Departments, OR: Consolidation Feasibility Strategic Plan M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 38 |

PROJECTS & EXPERIENCE
The following is a partial list of Triton’s current and former clients. An expanded list can be provided upon request.
• Aberdeen Fire Department (WA) • Golden Fire Department (CO) • City of Alameda Fire Department (CA) • Grand River Regional Ambulance (MO) • Alameda County FPD (CA) • Gray’s Harbor Fire District #5 (WA) • Alameda County Fire Chiefs Association (CA) • Hawaii Fire Chiefs Association (HI) • Alaska Fire Chiefs Association (AK) • Hermosa Beach Fire Department (CA) • Albany Fire Department (OR) • Huntington Beach Fire Department (CA) • Anaheim Fire and Rescue (CA) • Idaho Fire Chiefs Association (ID) • Berkeley Fire Department (CA) • Kennewick Fire & Ambulance (WA) • Bethel Fire Department (AK) • Kern County Fire Department (CA) • Blaine County (ID) • Lake Ozark FPD (MO)
• Brattleboro Fire Department (VT) • La Verne Fire Department (CA) • Brea Fire Department (CA) • Lincoln Fire & Rescue (NE) • Brigham City Fire Department (UT) • City of Long Beach (CA) • Fremont Fire Department (CA) • Milwaukee Fire Department (WI) • California Fire Chiefs Association (CA) • City of Napa Fire Department (CA) • California Metro Chiefs Association (CA) • City of Pflugerville (TX) • Carlsbad Fire Department (CA) • Placer LAFCO (CA)
• Carroll County Ambulance District (MO) • San Bernardino County JPA (CA) • Carson City Fire Department (NV) • City of San Diego Fire Department (CA) • Central Jackson County FPD (MO) • Santa Barbara County Fire Chiefs Association (CA) • Central Fire District of Santa Cruz County (CA) • Santa Clara LAFCO (CA) • Central Kitsap Fire & Rescue (WA) • Santa Cruz County Fire Department (CA) • Central Pierce Fire Protection (WA) • Santa Cruz LAFCO (CA) • Chariton County Ambulance District (MO) • Seattle Fire Department (WA) • Chico Fire Department (CA) • Solano County Fire Chiefs Association (CA) • Chula Vista Fire Department (CA) • Sonoma County Fire District (CA) • City of Costa Mesa Fire Department (CA) • Sonoma Valley Fire Department (CA) • Coalinga Fire Department (CA) • Stockton Fire Department (CA) • Contra Costa County FPD (CA) • Sunnyside Fire Department (WA) • Cowlitz 2 Fire & Rescue (WA) • Tacoma Fire Department (WA) • DeKalb County Fire Rescue (GA) • Tualatin Valley Fire & Rescue (OR) • City of Downey Fire Department (CA) • Ukiah Valley Fire Authority (CA) • Douglas Okanogan County FD 15 (WA) • Utah Fire Chiefs Association (UT) • El Dorado Hills Fire Department (CA) • Vacaville Fire Department (CA) • Fort Myers Fire Department (FL) • Valley Center Fire Protection District (CA) • Eureka Fire Protection District (MO) • Ventura County Fire Department (CA) • Fairfield Fire Department (CA) • Washington Fire Chiefs Association (WA) • Fort Myers Fire Department (FL) • Watsonville Fire Department (CA) • City of Fresno Fire Department (CA) • Webster Fire Department (TX) • Fullerton Fire Department (CA) • Whitefish Fire Department (MT) • Gig Harbor/Pierce FD #5 (WA) • Williston Fire Department (VT) M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 39 |
Project Types
The following is a partial list of projects in which the members of the Project Team for this study have either served as the Project Manager or participated in. Our team has participated in dozens of studies throughout the United States.

Project Description Organization
• Ambulance Services Optimization Study: Alameda County Fire Chiefs Association (CA) • Ambulance Services Optimization Study: Santa Barbara County Fire Department (CA) • Ambulance Services Study: Modesto FD/Stanislaus County OES (CA) • Ambulance Services RFP: Sonoma County Fire District (CA) • Annexation Study (three districts): Contra Costa County FPD (CA) • BLS Ambulance System Valuation: Seattle Fire Department (WA) • Community Risk Assessment/SOC: Coalinga Fire Department (CA) • Community Risk Assessment/SOC: Davidson Fire Department (NC) • Community Risk Assessment/SOC: La Verne Fire Department (CA) • Community Risk Assessment/SOC: Medford Fire Department (OR) • Community Risk Assessment/SOC: San Ramon Valley Fire Protection District (CA) • Community Risk Assessment/SOC: Santa Barbara (City) Fire Department (CA) • Community Risk/Service Delivery Analysis: Santee Fire Department (CA) • Consolidation Feasibility Study: Elk Creek Fire Protection District (CO) • Cooperative Services Study: Clifton FPD/Grand Junction FD (CO) • Countywide Fire Service Review: Santa Clara LAFCO (CA) • Emergency Operations Plan: Carolina Panthers, Bank of America Stadium • EMS Feasibility & Optimization Study: Webster Fire Department (TX) • EMS Feasibility Study: Brattleboro Fire Department (VT) • EMS Optimization Study: Burbank Fire Department (CA)
• EMS Optimization Study & Transition Plan: Carson City Fire Department (NV) • EMS Strategic Assessment & Analysis: City of Ontario/San Bernardino County (CA) • EMS Sub-Contractor RFP Response: CONFIRE JPA (CA)
• EMS Sub-Contractor RFP Response: Santa Barbara County Fire Department (CA) • EMS Optimization and Feasibility Study: San Diego Fire Department (CA) • EMS System Evaluation: Truckee Meadows Fire Protection District (NV) • Financial Analysis: Long Beach Fire Department (CA)
• EMS System Valuation: San Luis Obispo Fire Chiefs Association (CA) • EMS Transportation & Optimization Study: Alameda County Fire Chiefs Association (CA) M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 40 |
Project Description Organization
• EMS Transportation & Optimization Study: Solano County Fire Chiefs Association (CA) • Facilities Master Plan: Redmond Fire Department (OR)
• Fire Department Cooperative Services Study: Golden/Fairmount/Pleasant View FDs (CO) • Fire District Consolidation Study: Clackamas Fire District 1 (OR) • Fire Services Analysis: Williston Fire Department (VT) • Fire Services Special Study: Santa Cruz LAFCO (CA)
• Fire Station Location Study: Portland Fire Department (TX) • Fire Station & CRA/SOC Study: Montecito FPD (CA)
• Fire/EMS Assessment: Pflugerville Fire Department (TX) • First Responder Fee Study: Merced Fire Department (CA) • First Responder Fee Study: Napa Fire Department (CA)
• First Responder Fee Study: Truckee Meadows Fire Protection District (NV) • Long-Range Fire Department Master Plan: Templeton Fire & Emergency Services (CA) • Long-Range Master Plan: Fairfield Fire Department (CA) • Management Audit: Menlo Park Fire Protection District (CA) • Master Plan: American Canyon Fire Protection District (CA) • Master Plan: Orting Valley Fire-Rescue (WA)
• Master Plan: Whitefish Fire Department (MT)
• Master Plan & Community Risk Assessment: Brigham City Fire Department (UT) • Master Plan & CRA-SOC: Central Fire District of Santa Cruz County (CA) • Master Plan & Strategic Plan: Redmond Fire & Rescue (OR) • Organizational & Operational Analysis: City of Napa Fire Department (CA) • Municipal Service Review & SOI Study: Placer LAFCO (CA) • Municipal Service Review & SOI Study: Nevada LAFCO (CA) • Optimization Study: Alameda County Fire Chiefs Association (CA) • Organizational Analysis: Grand Junction Fire Department (CO) • Prevention Fee Study: Suisun City Fire Department (CA) • Regional Ambulance Study: Eastern Placer County JPA (CA) • Staffing Study & Operational Analysis: Derby Fire Department (KS) • Strategic Plan: Aspen Fire Department (CO)
• Strategic Plan: Blaine County Ambulance Service District (ID) • Strategic Plan: Davidson Fire Department (NC)
• Strategic Plan: Central Fire District of Santa Cruz County (CA) • Valuation Study: Pflugerville Fire Department (TX)
M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 41 |

CLIENT REFERENCES
The following are several references and projects out of the hundreds of projects and studies previously completed by Triton. Additional references can be provided.

Central Fire District (California)
Project Title & Description: Long-Range Master Plan & Customer-Centered Strategic Plan AP Triton was retained to research, write, and produce a Long-Range Master Plan including a Community Risk Assessment and Standards of Cover consistent with Center for Public Safety Excellence’s guidelines. The development of the Long-Range Master Plan is to be followed by a Customer-Centered Strategic Plan for the District.

Client Contact: Jason Nee, Fire Chief Year: 2022
Client Phone: 831.479.6842 Client E-Mail: [email protected] Project Manager: Jim Syring Status: Completed
Brigham City Fire Department (Utah)
Project Title & Description: Master Plan with Community Risk Assessment The Brigham City Fire Department retained Triton to conduct a long-range master plan in addition to a CRA/SOC. The final report included a substantial number of recommendations developed to include improvements to emergency operations as well as administrative function. Significant recommendations were in the areas of deployment methods, operational and administrative staffing, future fire stations, and much more.

Client Contact: Brandon Thueson, Fire Chief Year: 2022
Client Phone: 435.226.1405 Client E-Mail: [email protected] Project Manager: John Stouffer Status: Completed
Marysville Fire District (Washington)
Project Title & Description: Community Risk Assessment, SOC, & Fire Station Relocation Triton conducted a standard Community Risk Assessment (CRA) and Standards of Cover (SOC) on behalf of the Marysville Regional Fire Authority (RFA). However, Triton went above and beyond the typical analyses and evaluated the need to relocate fire stations, add staffing, and replace critical fire apparatus.

Client Contact: Chief Ned Vander Pol Year: 2023
Client Phone: 360.363.8501 Client E-Mail: [email protected] Project Manager: John Stouffer Status: Completed
M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 42 |
Templeton Fire & Emergency Services (California)
Project Title & Description: Long-Range Fire Department Master Plan The Triton Team analyzed the data provided by the Department and the District as well as others to determine the current levels of response performance. From this analysis, the team identified factors influencing risk and response performance and has identified opportunities for delivery system improvement.

Contact Name/Title: Tom Peterson Fire Chief Year: 2021
Client Primary Phone: 805.434.4911 Client E-Mail: [email protected] Project Manager: Kurt Latipow Status: Completed
Tulare Fire Department (California)
Project Title & Description: Community Risk Assessment-Standards of Cover The City of Tulare Fire Department (TFD) contracted AP Triton to conduct a Center for Public Safety Excellence, 6th Edition-compliant, Community Risk Assessment: Standards of Cover report. Triton analyzed the data provided by TFD and others to determine the current levels of response performance. From this analysis, Triton identified factors influencing risk, response performance, and identified opportunities for delivery system improvement. This study identified response time objectives, standards for measuring the effectiveness of department resources, and the deployment of those resources.

Client Contact: Chief Michael Ott Year: 2023
Client Phone: 559-684-4870 Client E-Mail: [email protected] Project Manager: Steven Hall Status: Completed
City of Santa Barbara (California)
Project Title & Description: Community Risk Assessment/Standards of Cover The City of Santa Barbara Fire Department (SBFD) engaged AP Triton to provide a Community Risk Assessment (CRA) and Standards of Cover (SOC) Deployment Analysis.

The CRA-SOC will include an analysis and recommendations for future improvements of services to the Santa Barbara community and will review automatic aid services and identify benefits from partner agency responses. The evaluation will analyze data based on SBFD’s adopted metrics and nationally recognized guidelines and criteria Client Contact: Chris Mailes, Fire Chief Year: 2022
Client Phone: 805-564-4707 Client E-Mail: [email protected] Project Manager: Kurt Latipow Status: Completed
M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 43 |

CLIENT TESTIMONIALS
• [AP Triton] communicated clear timelines from the outset and provided multiple opportunities for us to clarify and adjust the scope of our project. Most impressively, the AP Triton team remained responsive and assisted the Seattle Fire Department well beyond the completion of our evaluation. AP Triton’s reputation as a leader in the industry is well earned.
—Harold D. Scoggins, Fire Chief, Seattle Fire Department, Washington • Exceptional product and process! Very pleased with the experience with AP Triton. The Project Manager and Project Team were extremely knowledgeable, professional, and exceptional to work with. I would like to bring them back for more projects in the future.
—Mandy Pomeroy, County Administrator, Blaine County, Idaho • It was a pleasure working with your staff. John Stouffer did a fantastic job, and the others on the team were very good to work with. All were knowledgeable and experienced in their fields. The well-rounded team ensured a complete and accurate report. We hope to work with your team again in the future. —Brandon Thueson, Fire Chief, Brigham City Fire Department, Utah • The AP Triton team provided well-researched information that I believe will help my Commission make informed decisions. My Commission was pleased with the outcome of the financial analysis and recently contracted AP Triton for a much more comprehensive study.
—Michelle McIntyre, Executive Officer, Placer County LAFCO, California • I highly recommend them to any fire department or EMS agency looking to get perspective from consultants that use data and many years of experience and wisdom to make informed determinations. It is obvious that they know their stuff.

We are very pleased with the results.
—Jeremiah Jones, Deputy Fire Chief, North View Fire District, Utah M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 44 |
AP TRITON’S CERTIFICATES OF

INSURANCE & LITIGATION
AP Triton, LLC maintains liability insurance as shown in the following pages. Triton has no past and/or pending litigation or unresolved lawsuits. Since AP Triton utilizes an entirely independent pool of contractors, we are exempt from carrying Workers’ Compensation insurance. Each of our contractors carries their own liability insurance.

M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 45 |
M A S T E R P L A N P R O P O S A L | D I N U B A F I R E DEPARTMENT 46 |
City Council Staff Report
Department: FINANCE SERVICES May 28, 2024
To: Mayor and City Council
From: Karina Solis, Administrative Services Director
Subject:

Fiscal Year 2023/24 Cash Investment Report for the Quarter Ending March 31, 2023 (KS)

RECOMMENDATION
Council to review and accept the Cash and Investment report for the third quarter of fiscal year 2023/24.

EXECUTIVE SUMMARY
The investment report summarizes the city's cash and rates of return on investments for the third quarter of fiscal year 2023/24 ending on March 31, 2024. The City earned a total of $2,164,908 in interest from $60,823,833 in cash that is invested in various funds.

OUTSTANDING ISSUES
None.

DISCUSSION
Cash and Investment Summary
The cash and investment summary through the third quarter of the 2023/24 fiscal year covers the city’s cash position and return on investments for the first nine months of the fiscal year, July 1, 2023, through March 31, 2024. The city’s cash and investments as of March 31, 2024, total $60.83 million and interest earned totaled $2.16 million as summarized in Attachment ‘A’.

The city's cash and investments are as follows:

Local Agency Investment Fund (LAIF)
The City invests with the Local Agency Investment Fund (LAIF). LAIF is a pooled investment fund established by the state to provide cities with safe investment option that is administered by the State of California Treasurer’s Office. Interest rates in LAIF lag behind the current economic trends; as such, earnings or returns are typically lower than other investment vehicles. At the end of the third quarter, the interest rate for LAIF was at 4.00% resulting in interest earned totaling $126,560.

Public Investment Money Market Account (PIMMA)
The City also invests in Mechanics Bank’s Public Investment Money Market Account (PIMMA). At the end of March, the PIMMA interest rate was at 4.86% resulting in interest earned totaling $412,552.

Tulare County Investment Pool
Investments with the Tulare County Investment Pool began on November 7, 2022. The Tulare County Treasury Pool objectives align with those of the city by making the primary objective to provide safety of principal, and secondly to provide adequate liquidity to meet all requirements which might be reasonably anticipated; and lastly to earn a rate of return that is commensurate with the first two objectives. Participation in the Tulare County Investment Pool gives the City of Dinuba an investment option similar to that of LAIF (Local Agency Investment Fund). The Tulare County Pool interest rate at the end of the third quarter was 3.104% resulting in interest earned totaling $60,917.

California Asset Management Program (CAMP)
The city began investing in the CAMP Joint Powers Authority (JPA) in January 2023.

CAMP’s Trust’s Cash Reserve Portfolio (Pool) is a short-term portfolio which seeks to preserve principal, provide daily liquidity and earn a high level of income. The pool is a long-established short-term investment alternative for California public agencies.

At the end of March, the interest rate for CAMP was at 5.48% resulting in interest earned totaling $1,561,878.

FISCAL IMPACT
The City’s monetary resources are organized and accounted for on a fund basis with some of those funds being restricted for specified uses and others that are unrestricted. For investment purposes, all funds are invested as a pool.

The investment report for the period ending March 31, 2024 shows a combined pool balance of $60,828,833 of which, $2,161,908 was the combined pool interest earnings.

The combined pooled interest earnings of $2,161,908 are broken down as follows:

LAIF - Local Agency Investment Fund $126,560
PIMMA - Public Investment Money Market Account $412,552 CAMP - California Asset Management Program $1,561,878
Tulare County Investment Pool $60,917

PUBLIC HEARING
None.

ATTACHMENTS:

Description
A. Cash and Investment Summary
Attachment 'A'
2023/24
Actual Cash Balance or Fiscal Year to date
Name of Institution Purpose Rate Portfolio Market Value Interest Earnings Cash In Banks
Mechanics Bank Accounts Payable, Payroll, Golf 3,694,933 Bank of the Sierra Police 88,207
Petty Cash Various City Departments 9,070
Total Cash Deposits $3,792,210
Cash and Investments with Fiscal Agents (Trustee)
US Bank Safe Drinking Water 479,533
US Bank 2012 Lease Revenue Bonds 734,034
US Bank 2012 Wastewater Revenue Bonds 611,694
Total Trustee Deposits $1,825,260
Portfolio Investments
LAIF - Local Agency Investment Fund State of California Investment 4.00% 4,788,242 126,560 PIMMA - Public Investment Money Market Account Money Market Investment 4.86%* 9,191,336 412,552 Total Portfolio Investments $13,979,578 $539,113
Managed Investments
CAMP - California Asset Management Program** Joint Powers Authority Investment 5.48%* 40,084,576 1,561,878 Tulare County Investment Pool*** Tulare County Investment 3.104% 1,147,208 60,917 Total Managed Investments $41,231,784 $1,622,795
Total Cash and Investments $60,828,833 $2,161,908
* The rate indicated is at the end of the period indicated on the report. Daily rates vary. ** Managed by PFM Financial Advisors
*** Managed by Tulare County Treasury Staff and PFM Financial Advisors Cash and Investment Summary
As of March 31, 2024
City Council Staff Report
Department: FINANCE SERVICES May 28, 2024
To: Mayor and City Council
From: Karina Solis, Administrative Services Director
Subject: Fiscal Year 2023/24 Third Quarter Financial Report (KS)

RECOMMENDATION
Council to accept the financial report for the third quarter ending March 31, 2024 for the 2023/2024 fiscal year.

EXECUTIVE SUMMARY
The fiscal year 2023/24 third quarter financials are presented to the City Council in accordance with the City Charter. The third quarter report reflects the city's financial position as of March 31, 2024 for the budget year that begins on July 1, 2023 and ends on June 30, 2024.

OUTSTANDING ISSUES
None.

DISCUSSION
For the third quarter, the report is summarized by fund type. They are as follows:

General Fund Revenues (Attachment A)
The General Fund covers core services such as Police, Fire, Planning and Development, and Parks and Community Services. Sales and property taxes are the two largest sources of revenue in the General Fund. Revenues in the General Fund are at 70% and expenditures are at 64% at third quarter.

Property Tax
Through the third quarter the City has received 57% of property tax revenues. The major portion of property tax revenue is received in December and the second largest receipt comes in April.

Motor Vehicle In Lieu
The city has received 51% of Motor Vehicle in Lieu Fees (VLF) through March 31, 2024. VLF revenues are property tax shares allocated to cities and counties that began in fiscal year 2004/2005 as compensation for Vehicle License Fee previously allocated to cities and counties by the state. Two equal payments are received twice a year. As of March 31, 2024, the first payment has been received.

Sales Tax
Through the third quarter, 73% of the budgeted sales tax revenues have been received. It is important to note that the budget amendment that adjusted the sales tax figure to reflect the California Department of Tax and Fee Administration (CDTFA) determination has been implemented. The reduction in sales tax revenue reflects the movement of the sales tax in question into a liability account and will remain in the liability account until the final determination from the CDTFA is made or a settlement is reached with the CDTFA.

Utility Users Tax
Through the Third quarter, 76% of Utility User's tax revenues were received. Amounts usually vary in this tax because usage varies from one season (hot summer) to the next (mild fall) and the next (cold winter).

Transient Occupancy Tax
The city has received 70% of Transient Occupancy Tax (TOT), or hotel tax through March 31, 2024. These taxes are received on a quarterly basis. The 70% reflects $201,753 received through January, which shows six months’ worth of revenue. The next installment to be received late April will reflect a true nine months’ worth of revenue.

Business Licenses
The city received 98% of Business License revenues through March 31, 2024.

Business Licenses are collected at the beginning of each fiscal year. This revenue category will routinely appear high during the first three quarters of every year.

Franchise Tax
The collection of fees from utilities (i.e., PG&E, Comcast Cable, etc.) are made for using city rights-of-way. The City has received 13% of Franchise Tax revenues, or $43,600 from the cable company as of March 2024. Pacific Gas & Electric and The Gas Company pay their Franchise Tax to the city in April of each year.

Permits/Fines/Service Fees
Permits, Fines and Services Fees through March 31, 2024 were at 84%. Permits and Recreational Activities make up a large portion of these estimated revenues and they are exceeding the benchmark for the first nine months of the year largely due to Building Permits and Public Improvement Plan Check fees.

Overhead/Internal Service
Revenues from Internal Service charges through March 31, 2024 were at 75%.

These charges are allocated to the appropriate funds on a monthly basis.

Other Revenue
Revenue from other sources at are currently at 83%. The revenues considered “other” are from grants, franchise tax, investments, reimbursements, and miscellaneous receipts.

GENERAL FUND EXPENDITURES (Attachment A)
The City has expended roughly 64% of its appropriations as of March 31, 2024.

Overall, departments are on target from budget to actuals for the third quarter.

REVENUES AND EXPENDITURES-ALL FUNDS (Attachment B)
As summarized in Attachment 'B' the summary of all funds revenues reflects the revenues and expenditures through the third quarter ending March 31, 2024, by fund type.

ENTERPRISE FUNDS
Utility Funds
Through March, expenses exceeded revenues in the Enterprise Funds. While revenues were at 64% and 67% through March for Water and Sewer respectively; expenses were slightly higher at 69% and 84% in these funds. Through the third quarter, Disposal revenues are at 68% and the expenditures were at 69%. At the end of this quarter the utility funds revenues only reflect seven months’ worth of revenues; however, at the end of the year the two months will be accrued.

Transit
Expenses are at 55% at third quarter and revenues have not yet been received for the fiscal year. Revenue for this fund was previously received from the State of California, and the federal government, and Fresno County but now that the Tulare County Regional Transit Authority (TCRTA) joint powers authority is managing the City’s transit, revenues received (reimbursements) are solely from the TCRTA.

Ambulance
The City continues to secure additional funding through the Intergovernmental Transfer (IGT) program through the California Health Care Services Department. At third quarter, revenues are at 62% of budget, while expenses are at 50%.

Golf Course
The Golf course fund revenues are at 65% for third quarter, while expenditures are at 73%. The revenues are slightly lower than the 75% benchmark for the third quarter.

This is largely due to the duration that the restaurant at Golf Course was closed due to remodeling. The expenditures, which are at 73% are close to the benchmark; however, the majority of the expenses for the remodel will be reflected in the fourth quarter financial reports. Due to the size of the project, it is anticipated that there will be budget amendments necessary at year-end.

INTERNAL SERVICE FUNDS
Risk Insurance
For the third quarter revenues are on track at 77%, while expenditures are at 93% due to a portion of payments that are made at the beginning of the fiscal year. Both revenues and expenses are anticipated to be on target at year-end.

Health Insurance
For Health Insurance, revenues are at 79%. Budgeted expenses were adjusted at mid-year to accommodate an increase in claims in the first three quarters of the 2023/24 fiscal year. With that budget amendment, expenses are at 68%.

SPECIAL REVENUES
Gas Tax and Transportation
The Gas Tax fund is at a 42% in revenue and expenses are at 77%. Gas tax revenue is historically received two months in arrears. Through March 31, 2024, the Transportation fund is 12% in revenues and expenses are at 88%. Intergovernmental transfers from the state for both Gas Tax and Transportation are typically received towards the end of the fiscal year.

Public Safety Sales Tax
The Public Safety Sales Tax revenues are at 61% as of third quarter and expenses are at 65%. Revenues are expected to be on target at year end; however, since two months are accrued back at the end of the year, revenues appear to be low at third quarter.

Cops and Post Training
The revenue for these funds is currently at 105% due to an increase in the allocation for the Cops grant, while the expenses are at 85%. A budget amendment will be prepared at year end to adjust for the additional revenue.

Successor Agency
The payments for the Redevelopment Agency Debt Service were made in the first and third quarters, putting expenses at 98% and revenues at 75%.

CAPITAL FUNDS
Construction Funds
The construction funds consist of four main funds that are designated for Capital Projects and two litigation settlement funds. The Capital funds include Capital Facilities, Water, Sewer and Transportation. Through third quarter, expenses were at 46% while revenues are at 8%. For these funds, the expense must be made in order to receive reimbursement, therefore, the revenues will be received in future months.

Debt Service Funds
The long-term debt service funds of General, Water, Sewer and the Financing Authority are all showing revenues are at 84% and expenses at 83% through March 31, 2024. The revenues and expenses are slightly higher due to the significant debt service payments being made in the first and third quarters, but are expected to be on target for year-end.

FISCAL IMPACT
Revenues and expenditures for all fund types are expected to be on target for the most part. Necessary budget amendments will be presented to council at the end of the fiscal year.

PUBLIC HEARING
None.

ATTACHMENTS:

Description
A. General Fund Revenues and Expenses
B. Summary of All Funds
Attachment 'A'

GENERAL FUND
For the Period Ending 3/31/2024

REVENUES PERCENTAGE

BUDGET AS OF REVENUES
REVENUES 2023-2024 3/31/2024 3/31/2024
Property Tax 1,939,400 1,106,209 57%
Motor Vehicle In Lieu of VLF 2,651,112 1,344,516 51%
Sales Tax 7,135,000 5,177,891 73%
Utility Users Tax 1,950,000 1,484,377 76%
Transient Occupancy Tax 290,000 201,753 70%
Business Lic Tax 340,000 333,573 98%
Franchise Tax 333,000 43,600 13%
Permits/Fines/Service Fees 1,913,567 1,608,736 84%
Overhead 1,215,536 911,653 75%
Other 1,463,692 1,215,817 83%
Total Revenues $19,231,307 $13,428,125 70%

EXPENDITURES PERCENTAGE

BUDGET AS OF EXPENDITURES
EXPENDITURES 2023-2024 3/31/2024 3/31/2024
City Council 124,755 83,377 67%
City Attorney 200,000 103,224 52%
City Manager 299,223 220,758 74%
Human Resources 271,655 221,330 81%
Finance 814,045 600,234 74%
General Services 3,117,907 1,376,422 44%
Community Services 2,994,453 2,168,358 72%
Police Services 7,014,393 5,344,235 76%
Fire Services 2,333,525 2,067,498 89%
Community Development 1,930,434 1,112,462 58%
One-Time Expenses 2,392,049 556,632 23%
Total Expenditures $21,492,439 $13,854,530 64%
Attachment 'B'

REVENUES APPROPRIATIONS
FY 2023/24 REVENUES AS PERCENT FY 2023/24 EXPENSES AS PERCENT BUDGET OF 12/31/23 REC'S YTD BUDGET OF 12/31/23 USED YTD

GENERAL FUND
General Fund - Operating Budget $18,984,167 $13,348,897 70% $19,100,390 $13,297,898 70% General Fund - One-time Items $247,140 $79,228 32% $2,392,049 $556,632 23% Sub-total $19,231,307 $13,428,125 70% $21,492,439 $13,854,530 64%

ENTERPRISE FUNDS
Vocational Center 0 71,904 0 490
Ridge Creek Golf Club 3,722,671 2,403,818 65% 3,705,455 2,702,216 73% Water 3,638,920 2,326,292 64% 3,737,469 2,573,618 69%
Sewer 3,985,179 2,662,853 67% 4,448,364 3,727,516 84%
Disposal 3,543,740 2,416,532 68% 3,638,954 2,508,182 69% Transit 290,067 0 0% 289,842 158,676 55%
CNG Station 139,730 61,495 44% 294,037 103,652 35%
Ambulance 5,651,700 3,505,839 62% 5,262,761 2,653,120 50% Sub-total $20,972,007 $13,448,732 64% $21,376,882 $14,427,471 67%

SPECIAL REVENUE FUNDS
Special Community Events 27,900 55,725 200% 33,932 25,051 74% Gas Tax 987,230 412,416 42% 1,126,085 870,010 77%
Transportation 1,408,970 164,389 12% 1,471,592 1,295,369 88% Road Repair & Acctabililty Act (SB1) 741,478 532,666 72% 1,446,532 33,396 2% Impact Fees 2,968,064 436,760 15% 3,318,502 169,227 5%
Public Safety Sales Tax 3,295,000 2,006,789 61% 3,443,851 2,242,081 65% COPS/Post Training Fund 178,490 187,498 105% 191,275 162,369 85% State Fire Suppression Reimb 22,595 326,276 1444% 753,381 307,104 41% Fire/EMS Training 18,000 25,854 144% 0 0 0%
HOME/CDBG 1,355,970 606,179 45% 1,649,170 870,982 53%
Successor Agency 3,500,000 2,640,831 75% 3,453,430 3,380,340 98% Downtown Improvement District 0 11,364 0% 0 7,064 0%
Assessment Districts 510,662 294,613 58% 501,754 357,527 71% Community Facilities Districts 89,665 65,775 73% 69,166 62,297 90% Sub-total $15,104,024 $7,767,135 51% $17,458,670 $9,782,818 56%

INTERNAL SERVICE FUNDS
Insurance Risk 2,480,072 1,919,719 77% 2,508,559 2,333,207 93% Health 3,185,824 2,507,764 79% 3,565,000 2,427,238 68%
Technology Replacement 73,919 73,919 100% 69,820 26,689 38% Fleet Maintenance 437,384 328,996 75% 437,666 331,170 76% Property & Facility Maintenance 405,521 308,865 76% 363,531 257,200 71% Sub-total $6,582,720 $5,139,262 78% $6,944,576 $5,375,504 77%

CAPITAL FUNDS
Transportation Construction 10,087,061 1,301,601 13% 7,237,826 4,529,833 63% Water Capital Projects 2,883,164 0 0% 2,883,164 46,749 2% Sewer Capital Projects 551,899 0 0% 342,246 261,816 76% MTBE 67,000 0 0% 67,000 0 0%
DBCP 0 151 0% 0 0 0%
Facilties Capital Projects 3,313,778 498 0% 3,130,300 1,437,357 46% Sub-total $16,902,902 $1,302,249 8% $13,660,536 $6,275,755 46%

DEBT SERVICE FUNDS
General Debt 127,717 125,719 98% 127,717 125,202 98%
Water Debt 506,116 296,456 59% 508,016 278,610 55%
Sewer Debt 829,244 821,986 99% 833,544 830,844 100%
Financing Authority Debt 1,793,025 1,493,533 83% 1,793,026 1,468,513 82% Sub-total $3,256,102 $2,737,694 84% $3,262,303 $2,703,168 83%

QUARTERLY REPORT FUND ANALYSIS - ALL FUNDS
For the Period Ending 3/31/2024
City Council Staff Report
Department: FINANCE SERVICES May 28, 2024
To: Mayor and City Council
From: Karina Solis, Administrative Services Director
Subject:

Successor Agency of the Former Redevelopment Agency Resolution No. 2024-2 Approving the Refunding of 2014 Tax Allocation Bonds for Debt Service Savings (KS)

RECOMMENDATION
Successor Agency adopt Resolution No. 2024-2 approving the form of a Preliminary Official Statement, a Bond Purchase Agreement and a Continuing Disclosure Agreement in connection with the Successor Agency to the Dinuba Redevelopment Agency Tax Allocation Refunding Bonds, Series 2024, and authorizing certain other actions in connection therewith.

EXECUTIVE SUMMARY
The Successor Agency may issue 2024 Tax Allocation Refunding Bonds (the “2024 Bonds”) to refund (refinance) outstanding bonds issued in 2014, for debt service savings based on current lower interest rates. The proposed 2024 Bonds will generate an estimated total debt service savings of $683,000, which will be shared by all affected taxing entities, including the City’s general fund.

OUTSTANDING ISSUES
None.

DISCUSSION
On March 26, 2024, the Successor Agency Board of Directors approved the issuance of the 2024 Bonds to refund the 2014 bond debt. The Countywide Oversight Board met on April 19, 2024, and approved the issuance of the 2024 Bonds by the Successor Agency. The State Department of Finance approved the action of the Countywide Oversight Board in a letter dated May 19, 2024.

Listed below are the documents necessary to finalize the sale of the 2024 Bonds:

1. Preliminary Official Statement – this is the form of the offering document that will be presented to potential investors in the 2024 Bonds, and includes information about the Successor Agency, the Project Area, and the tax revenues of the Project Area, as well as a summary of the terms and payment obligations of the Successor Agency for the 2024 Bonds. Final interest rates and terms will be inserted into the final Official Statement after the pricing of the 2024 Bonds.

2. Bond Purchase Agreement - this is the form of the document that provides the terms and conditions by which the Underwriter, Oppenheimer & Co. Inc., will purchase the 2024 Bonds. Final interest rates and terms will be inserted after the pricing of the 2024 Bonds.

3. Continuing Disclosure Agreement - the Disclosure Agreement defines the Successor Agency's obligation to provide annual updates of information related to the Project Area and the tax increment revenues, for the benefit of the Bondholders and other interested parties, pursuant to federal regulations.

The interest rate for the new 2024 Bonds will be know when the bonds are priced and sold, which is expected to occur by the third week of June 2024. Bond closing is expected to occur by the end of June 2024. The outstanding 2014 Bonds will be redeemed in full by October 7, 2024. Ther term of the bonds will remain the same.

FISCAL IMPACT
The repayment of principal and interest on the 2024 Bonds is payable solely from Pledged Tax Revenues, which is tax increment revenues from the Project Area deposited into the Agency’s Redevelopment Property Tax Trust Fund (“RPTTF”), and available after satisfying certain administrative costs of the County and pass through obligations to affected taxing entities. All costs of issuance of the 2024 Bonds will be paid from a portion of the bond proceeds.

The total estimated debt service savings that will be generated by refunding the 2014 Bonds is approximately $683,000. The City’s General Fund share of the estimated total debt service savings is approximately $118,000.

PUBLIC HEARING
None.

ATTACHMENTS:

Description
A. Resolution No. 2024-2 Approving the Form of a Preliminary Official Statement, a Bond Purchase Contract and a Continuing Disclosure Agreement in Connection with the Successor Agency to the Dinuba Redevelopment Agency Tax Allocation Refunding Bonds
B. Form of Preliminary Official Statement (includes the Continuing Disclosure Agreement)
C. Form of Bond Purchase Agreement
Exhibit ‘A’
NG-U9ZQVMF2/4890-1886-5849v3/200456-0005
RESOLUTION NO. 2024-2

RESOLUTION OF THE BOARD OF DIRECTORS OF THE SUCCESSOR AGENCY

TO THE DINUBA REDEVELOPMENT AGENCY APPROVING THE FORM OF A

PRELIMINARY OFFICIAL STATEMENT, A BOND PURCHASE AGREEMENT AND

A CONTINUING DISCLOSURE CERTIFICATE IN CONNECTION WITH THE

SUCCESSOR AGENCY TO THE DINUBA REDEVELOPMENT AGENCY TAX ALLOCATION REFUNDING BONDS, SERIES 2024, AND AUTHORIZING

CERTAIN OTHER ACTIONS IN CONNECTION THEREWITH
WHEREAS, the Successor Agency to the Dinuba Redevelopment Agency (the “Successor Agency”) has previously approved the issuance of its Tax Allocation Refunding Bonds, Series 2024 (the “Bonds”) at its meeting on March 26, 2024 for the purpose of refunding the Successor Agency’s Merged City of Dinuba Redevelopment Project and Dinuba Redevelopment Project No. 2, as Amended, Tax Allocation Refunding Bonds, Issue of 2014 (the “Prior Bonds”), and wishes at this time to approve a Preliminary Official Statement in connection with the marketing of the Bonds and for the purpose of deeming it final within the meaning of Rule 15c2-12; WHEREAS, the Successor Agency also desires to approve a Bond Purchase Agreement and a Continuing Disclosure Certificate in connection with the sale and delivery of the Bonds; WHEREAS, the Oversight Board to the Successor Agency to the Dinuba Redevelopment Agency (the “Oversight Board”) has approved of the issuance of the Bonds by a resolution adopted at its meeting on April 19, 2024; and
WHEREAS, the Department of Finance approved the action of the Oversight Board on May 15, 2024.

NOW, THEREFORE, THE SUCCESSOR AGENCY TO THE DINUBA

REDEVELOPMENT AGENCY DOES HEREBY RESOLVE, ORDER AND DETERMINE AS FOLLOWS:

Section 1. The form of the Preliminary Official Statement (the “Preliminary Official Statement”), substantially in the form on file with the Secretary, is hereby approved. Each of the Chair, the Executive Director, the Finance Director, the Secretary, any member of the governing board of the Successor Agency or their respective written designee (collectively, the “Authorized Officers”), acting alone, is hereby authorized and directed, for and in the name and on behalf of the Successor Agency, to make such changes therein as are necessary to make the Preliminary Official Statement accurate as of its date, including revising the Preliminary Official Statement to account for the issuance of the Bonds, to deem the Preliminary Official Statement “final” pursuant to Rule 15c2-12 of the Securities Exchange Act of 1934, as amended, prior to its distribution, and to make it available to the Underwriter for the Bonds. Each of the Authorized Officers, acting alone, is hereby authorized and directed to execute and deliver to the Underwriter a final Official Statement (the “Official Statement”), substantially in the form of the Preliminary Official Statement, with such changes therein, deletions therefrom and modifications thereto as the Authorized Officer executing the same shall approve. The Underwriter is hereby authorized to distribute copies of the Preliminary Official Statement to persons who may be interested in the purchase of the Bonds and is directed to deliver copies of the Official Statement to the purchasers of the Bonds. Execution of the Official Statement by an Authorized Officer shall conclusively evidence the District’s approval of such Official Statement. 2 NG-U9ZQVMF2/4890-1886-5849v3/200456-0005
Section 2. The form of the Bond Purchase Agreement (the “Bond Purchase Agreement”), in the form presented at this meeting and on file with the Secretary, is hereby approved. Each of the Authorized Officers, acting alone, is hereby authorized to execute the Bond Purchase Agreement with such additions thereto and deletions therefrom as such Authorized Officer shall deem necessary; provided, however, that the Bond Purchase Agreement shall be signed only if the Underwriter’s discount (exclusive of original issue discount) does not exceed 1.00% of the principal amount of the Bonds.

Section 3. The form of the Continuing Disclosure Certificate (the “Continuing Disclosure Certificate”), in the form presented at this meeting and on file with the Secretary, is hereby approved.

Each of the Authorized Officers, acting alone, is hereby authorized to execute the Continuing Disclosure Certificate with such additions thereto and deletions therefrom as such Authorized Officer shall deem necessary.

Section 4. The members of this Board, the Authorized Officers and all other officers of the Successor Agency are hereby authorized, jointly and severally, to execute and deliver any and all necessary documents and instruments and to take all actions which they deem necessary or proper to effectuate the purposes of this Resolution, the refunding of the Prior Bonds and the issuance of the Bonds.

IN WITNESS WHEREOF, this Resolution is adopted and approved the __ day of _____, 2024.

Chair of the Successor Agency to the
Dinuba Redevelopment Agency
ATTEST:

Secretary of the Successor Agency to the
Dinuba Redevelopment Agency
4887-4047-9672v4/200456-0005
PRELIMINARY OFFICIAL STATEMENT DATED _____ ___, 2024
NEW ISSUE—BOOK-ENTRY ONLY Ratings : S&P: “AA” (Insured) S&P: “___” (Underlying)
See the caption “CONCLUDING INFORMATION—Ratings”
In the opinion of Stradling Yocca Carlson & Rauth, LLP, Newport Beach, California (“Bond Counsel”), under existing statutes, regulations, rulings and judicial decisions, and assuming the accuracy of certain representations and compliance with certain covenants and requirements described herein, interest (and original issue discount) on the 2024 Bonds is excluded from gross income for federal income tax purposes and is not an item of tax preference for purposes of calculating the federal alternative minimum tax imposed on individuals. In the further opinion of Bond Counsel, interest (and original issue discount) on the 2024 Bonds is exempt from State of California personal income tax. See “TAX MATTERS” herein with respect to tax consequences relating to the 2024 Bonds, including with respect to the alternative minimum tax imposed on certain large corporations for tax years beginning after December 31, 2022. $9,215,000

SUCCESSOR AGENCY TO THE

DINUBA REDEVELOPMENT AGENCY
TAX ALLOCATION REFUNDING BONDS, SERIES 2024
Dated: Delivery Date Due: September 1, as shown on the inside front cover page The Successor Agency to the Dinuba Redevelopment Agency Tax Allocation Refunding Bonds, Series 2024 (the “2024 Bonds”) will be delivered as fully registered bonds, registered in the name of Cede & Co. as nominee of The Depository Trust Company, New York, New York, and will be available to Beneficial Owners in integral multiples of $5,000 under the book-entry system maintained by DTC. Beneficial Owners will not be entitled to receive delivery of bonds representing their ownership interest in the 2024 Bonds. The principal of and interest (which interest is due March 1 and September 1 of each year, commencing September 1, 2024) on the 2024 Bonds will be payable by U.S. Bank Trust Company, National Association, as Trustee, to DTC for subsequent disbursement to DTC Participants, so long as DTC or its nominee remains the registered owner of the 2024 Bonds. See the caption “THE 2024 BONDS—Book-Entry System.” The 2024 Bonds are being issued pursuant to the Indenture of Trust, dated as of _____ 1, 2024 by and between the Trustee and the Successor Agency to the Dinuba Redevelopment Agency (the “Successor Agency”): (i) to pay at maturity and refund certain bonds issued by the Successor Agency, as described under the caption “REFUNDING PLAN”; (ii) to pay interest on the 2024 Bonds through September 1, 2024; (iii) to pay the premium for a municipal bond insurance policy for the 2024 Bonds; (iv) to pay the premium for a municipal debt service reserve insurance policy for the 2024 Bonds, and (v) to pay certain costs of issuance of the 2024 Bonds. See the caption “REFUNDING PLAN— Estimated Sources and Uses of Funds.”
The 2024 Bonds are subject to redemption prior to maturity. See the caption “THE 2024 BONDS—Redemption.” The 2024 Bonds are secured by the tax increment revenues deposited in the Redevelopment Property Tax Trust Fund and payable from amounts on deposit therein after payments of certain County of Tulare administrative costs, payments to certain taxing agencies, and certain other obligations, as more fully described herein. Taxes levied on the property within the Merged City of Dinuba Redevelopment Project and Dinuba Redevelopment Project No. 2 Project Area (the “Project Area”) on that portion of the taxable valuation over and above the taxable valuation of the base year property tax roll will be deposited in the Redevelopment Obligation Retirement Fund and administered by the Successor Agency and the Trustee in accordance with the Indenture.

The scheduled payment of principal of and interest on the 2024 Bonds, when due, will be guaranteed under a municipal bond insurance policy to be issued concurrently with the delivery of the 2024 Bonds by _____. See the captions “INTRODUCTORY STATEMENT—Bond Insurance” and “BOND INSURANCE” and Appendix I—“SPECIMEN MUNICIPAL BOND INSURANCE POLICY.”
[INSURER LOGO]
This cover page of the Official Statement contains information for quick reference only. It is not a complete summary of the 2024 Bonds. Investors should read the entire Official Statement to obtain information essential to the making of an informed investment decision. Attention is hereby directed to certain risk factors more fully described herein.

The 2024 Bonds are not a debt of the City of Dinuba, the State of California, or any of its political subdivisions (except the Successor Agency), and neither said City or State, nor any of its political subdivisions (except the Successor Agency), is liable hereon, nor in any event shall the 2024 Bonds be payable out of any funds or properties other than those of the Successor Agency. The 2024 Bonds do not constitute an indebtedness within the meaning of any constitutional or statutory debt limitation or restriction. The principal of and interest on the 2024 Bonds are payable solely from the Tax Revenues (as defined herein and in the Indenture) allocated to the Successor Agency from the Project Area after the payment of certain costs and other obligations payable on a senior basis as described herein and other funds as set forth in the Indenture.

The 2024 Bonds are offered, when, as and if issued, subject to the approval of Stradling Yocca Carlson & Rauth, LLP, Newport Beach, California, Bond Counsel. Certain legal matters will be passed on for the Successor Agency by the City Attorney of the City of Dinuba, as counsel to the Successor Agency, and Stradling Yocca Carlson & Rauth, LLP, Newport Beach, California, as disclosure counsel to the Successor Agency, for the Underwriter by its counsel, Kutak Rock, LLP, Irvine, California, for the Trustee by its counsel and for the 2024 Insurer by its counsel. It is anticipated that the 2024 Bonds will be available for delivery through the facilities of DTC on or about _____, 2024. [OPPENHIMER LOGO]
Dated: _____, 2024

This Preliminary Official Statement and the
Preliminary, subject to change.
information contained herein are subject to completion or amendment. These securities may not be sold, nor may offers to buy them be accepted, prior to the time the Official Statement is delivered in final form. Under no circumstances shall this Preliminary Official Statement constitute an offer to sell or the solicitation of an offer to buy, nor shall there be any sale of, these securities in any jurisdiction in which such offer, solicitation or sale would be unlawful.

Exhibit 'B'
4887-4047-9672v4/200456-0005

MATURITY SCHEDULE
Base CUSIP†
_____
$_____

SUCCESSOR AGENCY TO THE DINUBA REDEVELOPMENT AGENCY

TAX ALLOCATION REFUNDING BONDS,
SERIES 2024
Maturity Date
(September 1)
Principal
Amount
Interest
Rate Yield Price
CUSIP†
Suffix

$__________ _____% Term Bond due September 1, 20__ Yield: _____% - Price: _____ CUSIP† : _____
$__________ _____% Term Bond due September 1, 20__ Yield: _____% - Price: _____ CUSIP† : _____

*
Preliminary, subject to change.
† CUSIP® Copyright 2024, American Bankers Association. CUSIP® data in this Official Statement is provided by CUSIP Global Services, managed by FactSet Research Systems Inc. on behalf of the American Bankers’ Association. This data is not intended to create a database and does not serve in any way as a substitute for the CUSIP Service. Neither the Successor Agency or the Underwriter, or their counsel, takes any responsibility for the accuracy of CUSIP data in this Official Statement. The CUSIP® number for a specific maturity is subject to being changed after the issuance of the 2024 Bonds as a result of various subsequent actions including, but not limited to, a refunding in whole or in part or as a result of the procurement of secondary market portfolio insurance or other similar enhancement by investors that is applicable to all or a portion of certain maturities of the 2024 Bonds.
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SUCCESSOR AGENCY TO THE

DINUBA REDEVELOPMENT AGENCY
Dinuba, California

CITY COUNCIL,

ACTING AS THE GOVERNING BODY OF THE SUCCESSOR AGENCY
Maribel Reynosa, Mayor
Rachel Nerio-Guerrero, Vice Mayor
Benjamin Prado
Kuldip Thusu
Linda Launer

SUCCESSOR AGENCY/CITY STAFF
Luis Patlan, Executive Director/City Manager
Maria Alaniz, Secretary/City Clerk
Karina Solis, Administrative Services Director
Chad Lew, City Attorney

SPECIAL SERVICES
Bond Counsel and Disclosure Counsel
Stradling Yocca Carlson & Rauth, LLP
Newport Beach, California
Municipal Advisor and Dissemination Agent
Urban Futures, Inc.

Walnut Creek, California
Fiscal Consultant
Urban Futures, Inc.

Walnut Creek, California
Trustee
U.S. Bank Trust Company, National Association
Los Angeles California
Verification Agent
Causey Demgen & Moore, P.C.

Denver, Colorado
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GENERAL INFORMATION ABOUT THIS OFFICIAL STATEMENT
No Offering May Be Made Except by this Official Statement. No dealer, broker, salesperson or other person has been authorized by the Successor Agency or the Underwriter to give any information or to make any representations with respect to the 2024 Bonds other than as contained in this Official Statement, and, if given or made, such other information or representation must not be relied upon as having been given or authorized by the Successor Agency or the Underwriter.

Use of Official Statement. This Official Statement is submitted in connection with the sale of the 2024 Bonds described in this Official Statement and may not be reproduced or used, in whole or in part, for any other purpose. This Official Statement does not constitute a contract between any Bond owner and the Successor Agency or the Underwriter.

Preparation of this Official Statement. The information contained in this Official Statement has been obtained from sources that are believed to be reliable, but this information is not guaranteed as to accuracy or completeness. The Underwriter has provided the following sentence for inclusion in this Official Statement: The Underwriter has reviewed the information in this Official Statement in accordance with, and as part of, its responsibilities to investors under the federal securities laws as applied to the facts and circumstances of this transaction, but the Underwriter does not guarantee the accuracy or completeness of such information.

Estimates and Forecasts. When used in this Official Statement and in any continuing disclosure made by the Successor Agency, the words or phrases “will likely result,” “are expected to,” “will continue,” “is anticipated,” “estimate,” “project,” “forecast,” “expect,” “intend” and similar expressions identify “forward looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements are subject to risks and uncertainties that could cause actual results to differ materially from those contemplated in such forward-looking statements. Any forecast is subject to such uncertainties. Inevitably, some assumptions used to develop the forecasts will not be realized and unanticipated events and circumstances may occur. Therefore, there are likely to be differences between forecasts and actual results, and those differences may be material.

This Official Statement speaks only as of its date, and the information and expressions of opinion contained in this Official Statement are subject to change without notice. Neither the delivery of this Official Statement nor any sale of the 2024 Bonds will, under any circumstances, create any implication that there has been no change in the affairs of the Successor Agency or the other parties described in this Official Statement, since the date of this Official Statement.

Document Summaries. All summaries of the Indenture or other documents contained in this Official Statement are made subject to the provisions of such documents and do not purport to be complete statements of any or all such provisions.

All references in this Official Statement to the Indenture and such other documents are qualified in their entirety by reference to such documents, which are on file with the Successor Agency.

No Unlawful Offers or Solicitations. This Official Statement does not constitute an offer to sell or a solicitation of an offer to buy in any state in which such offer or solicitation is not authorized or in which the person making such offer or solicitation is not qualified to do so or to any person to whom it is unlawful to make such offer or solicitation.

No Registration with the SEC. The issuance and sale of the 2024 Bonds have not been registered under the Securities Act of 1933 or the Securities Exchange Act of 1934, both as amended, in reliance upon exemptions provided thereunder by Sections 3(a)(2) and 3(a)(12), respectively, for the issuance and sale of municipal securities.

Public Offering Prices. The Underwriter may offer and sell the 2024 Bonds to certain dealers and dealer banks and banks acting as agent at prices lower than the public offering prices stated on the inside cover page of this Official Statement, and the Underwriter may change such public offering prices from time to time.

Bond Insurer. _____ (the “2024 Insurer”) makes no representation regarding the 2024 Bonds or the advisability of investing in the 2024 Bonds. In addition, the 2024 Insurer has not independently verified, makes no representation regarding, and does not accept any responsibility for the accuracy or completeness of this Official Statement or any information 2024 disclosure contained herein, or omitted herefrom, other than with respect to the accuracy of the information regarding the 2024 Insurer, supplied by the 2024 Insurer and presented under the heading “BOND INSURANCE” and “Appendix I— SPECIMEN MUNICIPAL BOND INSURANCE POLICY”.

Website. The City of Dinuba maintains an Internet website which includes information about the Successor Agency.

However, the information maintained on such website is not a part of this Official Statement and should not be relied upon in making an investment decision with respect to the 2024 Bonds. 4887-4047-9672v4/200456-0005

LOCATION MAP

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PROJECT AREA MAP

TABLE OF CONTENTS
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INTRODUCTORY STATEMENT ......................................................... 1 Authority and Purpose .................................................................... 1 The City and the Successor Agency ............................................... 1 The Project Area ............................................................................. 2 Security for the 2024 Bonds; Tax Allocation Financing ............... 2 Senior Obligations .......................................................................... 4 Issuance of Parity Debt................................................................... 4 Bond Insurance ............................................................................... 4 Reserve Account ............................................................................. 4 Audited Financial Statements ......................................................... 4 Further Information ........................................................................ 4 REFUNDING PLAN............................................................................... 5 General ............................................................................................ 5 Verification of Mathematical Computations .................................. 5 Estimated Sources and Uses of Funds ........................................... 6 THE 2024 BONDS .................................................................................. 6 Authority for Issuance .................................................................... 6 Description of the 2024 Bonds ....................................................... 6 Book-Entry System ........................................................................ 7 Redemption ..................................................................................... 7 Annual Debt Service ...................................................................... 9 SECURITY FOR THE 2024 BONDS .................................................... 9 General ............................................................................................ 9 Tax Revenues ............................................................................... 10 Redevelopment Obligation Retirement Fund; Deposit of
Tax Revenues ........................................................................... 12 Transfer of Amounts by Trustee .................................................. 12 Tax Increment Financing.............................................................. 13 Recognized Obligation Payment Schedule .................................. 15 Last and Final Recognized Obligation Payment Schedule .......... 17 Pass-Through Agreements ........................................................... 18 Statutory Pass-Through Amounts ................................................ 21 33676 Amounts ............................................................................ 22 Issuance of Additional Indebtedness ............................................ 22 BOND INSURANCE ............................................................................ 23 PROPERTY TAXATION IN CALIFORNIA ...................................... 23 Property Tax Collection Procedures ............................................ 23 Unitary Property ........................................................................... 25 Article XIIIA of the State Constitution ........................................ 26 Appropriations Limitation – Article XIIIB .................................. 28 Articles XIIIC and XIIID of the State Constitution ..................... 28 Proposition 87 ............................................................................... 28 Redevelopment Plan Limits ......................................................... 28 Appeals of Assessed Values ......................................................... 29 Proposition 8 ................................................................................. 29 Propositions 218 and 26 ............................................................... 30 Future Initiatives ........................................................................... 30

SUCCESSOR AGENCY TO THE DINUBA
REDEVELOPMENT AGENCY ........................................................... 30 Members and Officers .................................................................. 31 Agency Powers ............................................................................. 31 Due Diligence Reviews ................................................................ 31 Real Property Disposition; Long Range Property
Management Plan .................................................................... 32 THE PROJECT AREA ......................................................................... 33 General .......................................................................................... 33 General Description of Project Area and Development .............. 33 Redevelopment Plan; Inapplicability of Plan Limits ................... 34 Pass-Through Agreements ........................................................... 35 Statutory Pass-Throughs .............................................................. 36 33676 Amounts ............................................................................ 36 Land Uses ..................................................................................... 37 Top Property Owners ................................................................... 38 Appeals ......................................................................................... 39 PLEDGED TAX REVENUES .............................................................. 39 Historical Assessed Valuation and Pledged Tax
Revenues .................................................................................. 40 Projected Pledged Tax Revenues ................................................. 41 Outstanding Annual Debt Service on 2024 Bonds and
Existing Parity Debt ................................................................ 43 Debt Service Coverage ................................................................ 44 RISK FACTORS .................................................................................. 45 Reduction in Taxable Value ........................................................ 45 Concentration of Ownership ........................................................ 46 Risks to Real Estate Market ......................................................... 46 Reduction in Inflation Rate .......................................................... 47 Levy and Collection of Taxes ...................................................... 47 COVID-19 .................................................................................... 47 State Budget Issues ...................................................................... 47 Recognized Obligation Payment Schedule ................................. 48 Last and Final Recognized Obligation Payment Schedule ......... 50 Parity and Subordinate Debt ........................................................ 51 Challenges to Dissolution Act ..................................................... 51 Bankruptcy and Foreclosure ........................................................ 52 Estimated Revenues ..................................................................... 52 Hazardous Substances .................................................................. 52 Natural Disasters .......................................................................... 53 Climate Change ............................................................................ 54 Cybersecurity ............................................................................... 54 Changes in the Law ...................................................................... 55 Investment Risk ........................................................................... 55 Secondary Market ........................................................................ 55 No Validation Proceeding Undertaken ........................................ 55 IRS Audit of Tax-Exempt Bond Issues ....................................... 56 Loss of Tax Exemption ................................................................ 56 Bonds Are Limited Obligations ................................................... 56 Bond Insurance ............................................................................ 57 Limitations on Remedies ............................................................. 57 No Acceleration Provision ........................................................... 58 TAX MATTERS ................................................................................... 58 CONCLUDING INFORMATION ....................................................... 60 Underwriting ................................................................................ 60 Municipal Advisor ....................................................................... 60 Legal Opinion .............................................................................. 60 Litigation ...................................................................................... 61 Ratings ......................................................................................... 61 Continuing Disclosure ................................................................. 61 Miscellaneous .............................................................................. 62 APPENDIX A FISCAL CONSULTANT REPORT ......... A-1
APPENDIX B SUMMARY OF THE INDENTURE ........ B-1
APPENDIX C FORM OF BOND COUNSEL OPINION . C-1
APPENDIX D BOOK-ENTRY ONLY SYSTEM ............ D-1

APPENDIX E ANNUAL COMPREHENSIVE FINANCIAL

REPORT FOR FISCAL YEAR ENDED
JUNE 30, 2023 .......................................... E-1

APPENDIX F STATE DEPARTMENT OF FINANCE
LETTER ..................................................... F-1

APPENDIX G FORM OF CONTINUING DISCLOSURE
CERTIFICATE ......................................... G-1 APPENDIX H SUPPLEMENTAL INFORMATION—THE
CITY OF DINUBA ................................... H-1

APPENDIX I SPECIMEN MUNICIPAL BOND
INSURANCE POLICY .............................. I-1
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$9,215,000

SUCCESSOR AGENCY TO THE

DINUBA REDEVELOPMENT AGENCY
TAX ALLOCATION REFUNDING BONDS, SERIES 2024

INTRODUCTORY STATEMENT
This Official Statement, including the cover page, is provided to furnish information in connection with the sale by the Successor Agency to the Dinuba Redevelopment Agency (the “Successor Agency”) of its $9,215,000* Tax Allocation Refunding Bonds, Series 2024 (the “2024 Bonds”).

Authority and Purpose
The 2024 Bonds are being issued pursuant to the Constitution and laws of the State of California (the “State”), including Article 11 (commencing with Section 53580) of Chapter 3 of Part 1 of Division 2 of Title 5 of the Government Code (the “Bond Law”), the Community Redevelopment Law of the State of California, constituting Part 1 of Division 24 of the Health and Safety Code (the “Redevelopment Law”), the Dissolution Act (as defined below) and an Indenture of Trust, dated as of __________ 1, 2024 (the “Indenture”), by and between the Successor Agency and U.S. Bank Trust Company, National Association, as trustee (the “Trustee”).

See the caption “THE 2024 BONDS—Authority for Issuance.” The 2024 Bonds and any additional debt (“Additional Parity Bonds”) issued as bonds pursuant to the Indenture are collectively referred to as the “Bonds.” The 2024 Bonds are being issued to: (i) pay at maturity and refund certain bonds issued by the Successor Agency, as described under the caption “REFUNDING PLAN,” (ii) pay interest on the 2024 Bonds through September 1, 2024, (iii) pay the premium for a municipal bond insurance policy (the “Policy”) for the 2024 Bonds (as defined under the caption”—Bond Insurance”); (iv) pay the premium for a municipal debt service reserve insurance policy for the 2024 Bonds (the “Reserve Policy”), and (v) pay certain costs of issuance of the 2024 Bonds. See the caption “REFUNDING PLAN—Estimated Sources and Uses of Funds.” The City and the Successor Agency
The City of Dinuba (the “City”) was incorporated in 1906 as a general law city, and became a charter city on July 7, 1994. Located in the heart of the San Joaquin Valley in Tulare County (the “County”), the City is located about 200 miles north of Los Angeles and 220 miles south of San Francisco. The City encompasses approximately 3.42 square miles and lies 12 miles east of U.S. Route 99. The City operates under a CouncilManager form of government. The City is comprised of five districts, with the voters in each district electing one council member. The City had a population of approximately 25,000 as of January 1, 2024. The City is not liable for the payment of debt service on the 2024 Bonds. See Appendix H—“SUPPLEMENTAL INFORMATION—THE CITY OF DINUBA” for more general information about the City.

The Dinuba Redevelopment Agency (the “Former Agency”) was activated by Ordinance of the City Council adopted on April 26, 1983 pursuant to the Redevelopment Law. The five members of the City Council served as the governing body of the Former Agency and exercised all the rights, powers, duties and privileges of the Former Agency.

On June 29, 2011, Assembly Bill No. 26 (“AB X1 26”) was enacted as Chapter 5, Statutes of 2011, together with a companion bill, Assembly Bill No. 27 (“AB X1 27”). A lawsuit entitled California Redevelopment Association, et al. v. Matosantos, et al., was brought in the State Supreme Court challenging the constitutionality of AB X1 26 and AB X1 27. In a published decision (53 Cal. 4th 231 (Dec. 29, 2011)), the State Supreme Court largely upheld AB X1 26, invalidated AB X1 27, and held that AB X1 26 may be severed

 Preliminary, subject to change.
2 4887-4047-9672v4/200456-0005
from AB X1 27 and enforced independently. As a result of AB X1 26 and the decision of the State Supreme Court, as of February 1, 2012, all redevelopment agencies in the State, including the Former Agency, were dissolved, and successor agencies were designated as successor entities to the former redevelopment agencies to expeditiously wind down the affairs of the former redevelopment agencies.

The primary provisions of AB X1 26 relating to the dissolution and winding down of former redevelopment agency affairs are Parts 1.8 (commencing with Section 34161) and 1.85 (commencing with Section 34170) of Division 24 of the Health & Safety Code of the State, as amended on June 27, 2012 by Assembly Bill No. 1484 (“AB 1484”), enacted as Chapter 26, Statutes of 2012, and as further amended on September 22, 2015 by Senate Bill 107 (“SB 107”), enacted as Chapter 325, Statutes of 2015 (collectively, as amended from time to time, the “Dissolution Act”).

Pursuant to Section 34173 of the Dissolution Act, the City Council of the City serves as the successor agency to the Former Agency. Subdivision (g) of Section 34173 of the Dissolution Act, which was added by AB 1484, expressly affirms that the Successor Agency is a separate public entity from the City, that the two entities shall not merge and that the liabilities of the Former Agency will not be transferred to the City, nor will the assets of the Former Agency become assets of the City.

The Project Area
The 2024 Bonds are principally payable from Pledged Tax Revenues, which generally consist of Tax Revenues (as defined herein) generated within the boundaries of the Merged City of Dinuba Redevelopment Project and Dinuba Redevelopment Project No. 2, As Amended, Project Area (the “Project Area”) after payment of certain Senior Payments (as defined herein). The Project Area contains two subareas: Merged City of Dinuba Redevelopment Project Area and Dinuba Redevelopment Project No. 2, As Amended, Project Area. The Project Area encompasses approximately 2,413 acres and consists primarily of public, commercial, industrial, and residential uses. See the caption “THE PROJECT AREA” and the Fiscal Consultant Report attached hereto as Appendix A for more information with respect to the Project Area and the subareas therein.

Security for the 2024 Bonds; Tax Allocation Financing
Prior to the enactment of AB X1 26, the Redevelopment Law authorized the financing of redevelopment projects through the use of tax increment revenues. This method provided that the taxable valuation of the property within a redevelopment project area on the property tax roll last equalized prior to the effective date of the ordinance which adopts the redevelopment plan becomes the base year valuation. Assuming that the taxable valuation never drops below the base year level, the taxing agencies thereafter received that portion of the taxes produced by applying then current tax rates to the base year valuation, and the redevelopment agency was allocated the remaining portion produced by applying then current tax rates to the increase in valuation over the base year. Such incremental tax revenues allocated to a redevelopment agency were authorized to be pledged to the payment of agency obligations.

The Dissolution Act authorizes refunding bonds, including the 2024 Bonds, to be secured by a pledge of moneys deposited from time to time in a Redevelopment Property Tax Trust Fund held by a county auditor-controller with respect to a successor agency, which are equivalent to the tax increment revenues that were formerly allocated under the Redevelopment Law to the redevelopment agency and formerly authorized under the Redevelopment Law to be used for the financing of redevelopment projects.

Under the Indenture, Tax Revenues consist of all taxes (i) that were eligible for allocation to the Former Agency with respect to the Project Area and are allocated to the Successor Agency pursuant to Article 6 of Chapter 6 (commencing with Section 33670) of the Redevelopment Law and Section 16 of Article XVI of the Constitution of the State, or pursuant to other applicable State laws, and (ii) that are deposited or available for deposit by the County Auditor-Controller in the Redevelopment Property Tax Trust Fund established for the 3 4887-4047-9672v4/200456-0005
Successor Agency (sometimes referred to as the “RPTTF”), all as provided in Section 34172(d) of the Dissolution Act.
“Pledged Tax Revenues” are defined in the Indenture to mean those Tax Revenues available for payment on the 2024 Bonds, consisting of Tax Revenues less those amounts set-aside for Senior Payments. “Senior Payments” are Tax Revenues set-aside by the County Auditor-Controller to: (i) pay the County’s administrative costs allowed under Section 34182 of the Dissolution Act and Section 95.3 of the Revenue and Taxation Code, (ii) make all payments under the Pass-Through Agreements that are made on a basis senior to the payment of debt service on the 2024 Bonds, pursuant to Section 34183(a)(1) of the Dissolution Act (“Senior Pass-Through Agreements”), (iii) make all statutory pass-through payments to taxing entities required by Sections 33607.5 and 33607.7 of the Law (“Statutory Pass-Through Amounts”), and (iv) make all payments to taxing entities required under Section 33676 of the Law (“33676 Amounts”). See the caption “SECURITY FOR THE 2024 BONDS— Tax Increment Financing” for a discussion of payments due to other taxing entities; however, in the event insufficient Pledged Tax Revenues will be available to pay debt service on the 2024 Bonds and all Parity Debt (as defined herein) when due, the Successor Agency will file a Notice of Insufficiency (as defined in Appendix B) with the County Auditor-Controller pursuant to the process described under the caption “SECURITY FOR THE 2024 BONDS—Tax Increment Financing—Tax Sharing” and the County Auditor-Controller will subordinate the payments to the taxing agencies under the Senior Pass-Through Agreements, the Statutory PassThrough Amounts and the 33676 Amounts to the prior payment of debt service on the 2024 Bonds and Parity Debt, until Pledged Tax Revenues are sufficient to pay all such amounts. See the captions “SECURITY FOR THE 2024 BONDS—Pass-Through Agreements,” “—Statutory Pass-Through Amounts,” and “—33676 Amounts” for more information.

The Successor Agency has certain other indebtedness payable from Pledged Tax Revenues on a parity basis with the 2024 Bonds (the “Existing Parity Debt”). Such Existing Parity Debt consists of: (i) the Successor Agency’s Merged City of Dinuba Redevelopment Project and Dinuba Redevelopment Projects No. 2, as Amended, Tax Allocation Refunding Bonds, Issue of 2015, currently outstanding in the aggregate principal amount of $10,220,000, and (ii) the Successor Agency’s Merged City of Dinuba Redevelopment Project and Dinuba Redevelopment Projects No. 2, as Amended, Tax Allocation Refunding Bonds, Issue of 2017, currently outstanding in the aggregate principal amount of $16,175,000. The Successor Agency also has the ability under the Indenture to issue Additional Parity Bonds. See “SECURITY FOR THE 2024 BONDS—Issuance of Additional Indebtedness.” The Existing Parity Debt and any such Additional Parity Bonds are hereinafter referred to as “Parity Debt.”
In addition, the Successor Agency’s Merged City of Dinuba Redevelopment Project and Dinuba Redevelopment Project No. 2, as Amended, Subordinate Tax Allocation Refunding Bonds, Issue of 2012 (the “Subordinate Bonds”), currently outstanding in the aggregate principal amount of $1,185,000, are payable from Pledged Tax Revenues on a basis that is subordinate to the 2024 Bonds.

Pursuant to the Indenture, the Successor Agency will deposit moneys derived from the Project Area constituting Tax Revenues promptly upon receipt thereof into the Special Fund established in connection with the Parity Debt and maintained within the Redevelopment Obligation Retirement Fund established pursuant to Section 34170.5(a) of the Dissolution Act. Moneys held in the Special Fund will be transferred to the Trustee at the times specified in the Indenture to make payments of principal of and interest on the 2024 Bonds and all Parity Debt, all as described further under the caption “SECURITY FOR THE 2024 BONDS.” The Indenture grants to Owners of the 2024 Bonds a pledge of, lien on, and security interest in the Tax Revenues and the Redevelopment Obligation Retirement Fund, including the Special Fund therein, and all amounts in the Redevelopment Property Tax Trust Fund, and will attach, be perfected and be valid and binding against all parties having claims of any kind in tort, contract or otherwise against the Successor Agency, irrespective of whether such parties have notice of the Indenture.

The Successor Agency has no power to levy property taxes and must look specifically to the allocation of taxes as described above. See the captions “SECURITY FOR THE 2024 BONDS” and “RISK FACTORS.” 4 4887-4047-9672v4/200456-0005
Senior Obligations
The use of Tax Revenues to pay debt service on the 2024 Bonds is subject to the prior payment of the Senior Payments, which consist of permitted administrative costs of the County Auditor-Controller, amounts due under the Senior Pass-Through Agreements, the Statutory Pass-Through Amounts and the 33676 Amounts.

See the captions “PROPERTY TAXATION IN CALIFORNIA—Property Tax Collection Procedures— Property Tax Administrative Costs” for a description of the County’s administrative costs and “SECURITY FOR THE 2024 BONDS—Tax Increment Financing—Tax Sharing,” “—Pass-Through Agreements,” “Statutory Pass-Through Amounts,” and “33676 Amounts” for a description of the Senior Pass-Through Agreements, the Statutory Pass-Through Amounts and 33676 Amounts.

Issuance of Parity Debt
The Indenture permits the Successor Agency to issue Additional Parity Bonds to refund outstanding 2024 Bonds or any Existing Parity Debt, subject to compliance with certain requirements set forth in the Indenture. See “SECURITY FOR THE 2024 BONDS—Issuance of Additional Indebtedness.” Bond Insurance
The scheduled payment of principal of and interest on the 2024 Bonds when due will be guaranteed under the municipal bond insurance policy (the “Policy”) to be issued concurrently with the delivery of the 2024 Bonds by __________ (the “2024 Insurer”). See the captions “—Authority and Purpose” and “BOND INSURANCE.”
Reserve Account
A Reserve Account for the 2024 Bonds is established pursuant to the Indenture in an amount equal to the initial Reserve Requirement of $_______, which will be satisfied by the delivery of the Reserve Policy by the 2024 Insurer. The Reserve Requirement for the 2024 Bonds shall not increase, but may decrease, following the Closing Date. See “SECURITY FOR THE 2024 BONDS—Transfer of Amounts by Trustee—Reserve Account.” The Reserve Account does not secure any Parity Debt, and amounts in the reserve accounts for any Parity Debt cannot be used to pay debt service on the 2024 Bonds.

Audited Financial Statements
The City’s Annual Comprehensive Financial Report for the fiscal year ended June 30, 2023 (the “ACFR”) is attached as Appendix E. The ACFR includes the Successor Agency’s audited financial statements for the fiscal year ended June 30, 2023. The Successor Agency’s audited financial statements were audited by Badawi & Associates, CPAs (the “Auditor”). The Auditor has not been engaged to perform and has not performed, since the date of the ACFR, any procedures on the financial statements addressed in such report. The Auditor also has not performed any procedures relating to this Official Statement. See “APPENDIX E – ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR FISCAL YEAR ENDED JUNE 30, 2023.” Further Information
Brief descriptions of the 2024 Bonds, the Indenture, the Successor Agency, the Former Agency and the City are included in this Official Statement. Such descriptions and information do not purport to be comprehensive or definitive. All references herein to the Indenture, the Bond Law, the Redevelopment Law, the Dissolution Act, the Constitution and the laws of the State as well as the proceedings of the Former Agency, the Successor Agency and the City are qualified in their entirety by reference to such documents. References herein to the 2024 Bonds are qualified in their entirety by the form thereof included in the Indenture and the information with respect thereto included herein, copies of which are all available for inspection at the offices of the Successor Agency Secretary, at 405 E. El Monte Way, Dinuba, California 93618. 5 4887-4047-9672v4/200456-0005
Capitalized terms used herein and not defined have the meanings set forth in Appendix B.

REFUNDING PLAN
General
The Successor Agency expects to apply a portion of the proceeds of the 2024 Bonds, together with other funds on hand, to pay at maturity and refund on October 7, 2024 the Successor Agency’s Merged City of Dinuba Redevelopment Project and Dinuba Redevelopment Project No. 2, as Amended, Tax Allocation Refunding Bonds, Issue of 2014 (the “Refunded Obligations”).

On the date of issuance of the 2024 Bonds, a portion of the proceeds of the 2024 Bonds and other available funds of the Successor Agency will be transferred, pursuant to an escrow agreement for the Refunded Obligations (the “Escrow Agreement”), to U.S. Bank Trust Company, National Association (the “Escrow Bank”). Such moneys shall be applied by the Escrow Bank to the payment, redemption and defeasance of the Refunded Obligations.

The amounts held by the Escrow Bank under the Escrow Agreement are pledged solely to the defeasance, payment and redemption of the outstanding Refunded Obligations. The moneys deposited with the Escrow Bank under the Escrow Agreement will not be available for the payments of principal of and interest on the 2024 Bonds.

Sufficiency of the deposits to the Escrow Funds for the redemption of the Refunded Obligations will be verified by Causey Demgen & Moore, P.C. (the “Verification Agent”). Assuming the accuracy of such computations, as a result of the deposit and application of funds as provided in the Escrow Agreement, the Refunded Obligations will be defeased pursuant to the provisions of the indenture under which such Refunded Obligations were issued as of the date of issuance of the 2024 Bonds.

Verification of Mathematical Computations
Upon issuance of the 2024 Bonds, the Verification Agent will deliver a report on the mathematical accuracy of certain computations based upon certain information and assertions provided to it by the Underwriter relating to the adequacy of the cash to be deposited in the escrow fund to defease, pay and redeem the Refunded Obligations on October 7, 2024.
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Estimated Sources and Uses of Funds
The estimated sources and uses of the 2024 Bonds and other available moneys are summarized as follows:

Sources: 2024 Bonds
Principal Amount of 2024 Bonds
[Plus/Less] Original Issue [Premium/Discount]
Plus Other Available Moneys(1)
Total Sources:

Uses:

Refunded Obligations Bonds Escrow Fund
Interest Account of Debt Service Fund(2)
Costs of Issuance(3)
Total Uses:
(1) Includes moneys on deposit in funds and accounts of the Refunded Obligations and moneys received by the Successor Agency from prior RPTTF distributions.
(2) Used to pay interest on the Bonds due on September 1, 2024. (3) Includes fees and expenses of Bond and Disclosure Counsel, Municipal Advisor, Fiscal Consultant, Trustee and Escrow Agent, printing expenses, rating agency fees, Underwriter’s discount, premiums for the Policy and the Reserve Policy, and other miscellaneous costs.

THE 2024 BONDS
Authority for Issuance
The 2024 Bonds are authorized for issuance pursuant to the Indenture, the Bond Law, the Redevelopment Law and the Dissolution Act. Direction to undertake the issuance of the 2024 Bonds and the execution of the related documents was authorized by the Successor Agency pursuant to Resolution No. 2024- 1, adopted on March 26, 2024 (the “Resolution”), and by the Tulare Countywide Oversight Board pursuant to Resolution No. 2024-007, adopted on April 19, 2024 (the “Oversight Board Action”).

Written notice of the Oversight Board Action was provided to the State Department of Finance (the “DOF”) pursuant to the Dissolution Act, and the DOF requested a review within five business days of such written notice. On May 15, 2024, the DOF provided a letter to the Successor Agency stating that based on the DOF’s review and application of the law, the Oversight Board Action approving the 2024 Bonds to refund the Refunded Obligations is approved by the DOF. A copy of DOF’s letter approving the issuance of the 2024 Bonds to refund the Refunded Obligations is set forth in Appendix F.

Description of the 2024 Bonds
The 2024 Bonds will be issued in fully registered form without coupons in denominations of $5,000 or any integral multiple thereof, so long as no 2024 Bond will have more than one maturity date. The 2024 Bonds will be dated as of their Closing Date.

Interest on the 2024 Bonds will be payable semiannually on March 1 and September 1 in each year, commencing on September 1, 2024 (each, an “Interest Payment Date”). Each 2024 Bond will bear interest (calculated on the basis of a 360-day year comprised of twelve 30-day months) from the Interest Payment Date next preceding the date of authentication thereof, unless (a) it is authenticated after a Record Date and on or before the following Interest Payment Date, in which event it will bear interest from such Interest Payment Date; or (b) it is authenticated on or before August 15, 2024, in which event it will bear interest from its Closing Date; provided, however, that if, as of the date of authentication of any 2024 Bond, interest thereon is in default, such 7 4887-4047-9672v4/200456-0005
2024 Bond will bear interest from the Interest Payment Date to which interest has previously been paid or made available for payment thereon.

Interest on the 2024 Bonds (including the final interest payment upon maturity or redemption) is payable when due by wire or check of the Trustee mailed on the Interest Payment Date to the Owner thereof at such Owner’s address as it appears on the Registration Books at the close of business on the preceding Record Date; provided that at the written request of the Owner of at least $1,000,000 aggregate principal amount of the 2024 Bonds, which written request is on file with the Trustee as of any Record Date, interest on such 2024 Bonds will be paid on the succeeding Interest Payment Date by wire to such account in the United States as will be specified in such written request. The principal of the 2024 Bonds and premium, if any, upon redemption, are payable in lawful money of the United States of America upon presentation and surrender thereof at the Principal Corporate Trust Office of the Trustee.

Book-Entry System
DTC will act as securities depository for the 2024 Bonds. The 2024 Bonds will be issued as fullyregistered securities registered in the name of Cede & Co. (DTC’s partnership nominee) or such other name as may be requested by an authorized representative of DTC. One fully-registered certificate will be issued for each maturity of the 2024 Bonds, each in the aggregate principal amount of such maturity, and will be deposited with DTC. See Appendix D for further information with respect to DTC and its book-entry system.

Redemption
Optional Redemption of 2024 Bonds. The 2024 Bonds maturing on or prior to September 1, 20__ are not subject to optional redemption. The 2024 Bonds maturing on or after September 1, 20__, are subject to optional redemption prior to their respective maturity dates as a whole, or in part by lot, on any date on or after September 1, 20__, by such maturity or maturities as shall be directed by the Successor Agency (or in absence of such direction, pro rata by maturity and by lot within a maturity), from any source of available funds. Such optional redemption shall be at a redemption price equal to 100% of the principal amount to be redeemed, plus accrued but unpaid interest to the date fixed for redemption, without premium.

Mandatory Sinking Fund Redemption of 2024 Bonds. The 2024 Bonds maturing September 1, 20__ (the “2024 Term Bonds”) shall also be subject to mandatory redemption in whole, or in part by lot, on September 1 in each year, commencing September 1, 20__, as set forth below, from sinking fund payments made by the Successor Agency to the Principal Account pursuant to the Indenture, at a redemption price equal to the principal amount thereof to be redeemed, without premium, in the aggregate respective principal amounts and on September 1 in the respective years as set forth in the following table; provided however, that (y) in lieu of redemption thereof such 2024 Term Bonds may be purchased by the Successor Agency pursuant to the Indenture, and (z) if some but not all of such 2024 Term Bonds have been optionally redeemed pursuant to the provisions of the Indenture described under the caption “—Optional Redemption of 2024 Bonds,” the total amount of all future sinking fund payments shall be reduced by the aggregate principal amount of such 2024 Term Bonds so redeemed, to be allocated among such sinking fund payments in integral multiples of $5,000 as determined by the Successor Agency (written notice of which determination shall be given by the Successor Agency to the Trustee and shall include a revised sinking fund schedule).

 Preliminary, subject to change.
8 4887-4047-9672v4/200456-0005
2024 Term Bonds of 20__
September 1 Principal Amount

Notice of Redemption; Rescission. The Trustee on behalf and at the expense of the Successor Agency shall mail (by first class mail, postage prepaid) notice of any redemption at least 20 but not more than 60 days prior to the redemption date, (i) to any Insurer and to the Owners of any Bonds designated for redemption at their respective addresses appearing on the Registration Books, and (ii) to the Securities Depositories and one or more Information Services designated in a written request of the Successor Agency filed with the Trustee; but such mailing shall not be a condition precedent to such redemption and neither failure to receive any such notice nor any defect therein shall affect the validity of the proceedings for the redemption of such Bonds or the cessation of the accrual of interest thereon. Such notice shall state the redemption date and the redemption price, shall state, in the case of an optional redemption described above, that such redemption is conditioned upon the timely delivery of the redemption price by the Successor Agency to the Trustee for deposit in the Redemption Account, shall designate the CUSIP number of the Bonds to be redeemed, shall state the individual number of each Bond to be redeemed or shall state that all Bonds between two stated numbers (both inclusive) or all of the Bonds Outstanding are to be redeemed, and shall require that such Bonds be then surrendered at the Principal Corporate Trust Office of the Trustee for redemption at the redemption price, giving notice also that (subject to timely delivery of the redemption price by the Successor Agency to the Trustee for reposit in the Redemption Account) further interest on such Bonds will not accrue from and after the redemption date, and that notice of optional redemption shall be canceled and annulled if for any reason funds will not be or are not available on the date fixed for redemption, as provided in the Indenture.

The Successor Agency shall have the right to rescind any notice of optional redemption by written notice to the Trustee on or prior to the date fixed for redemption and such recission does not constitute an Event of Default under the Indenture. Any such notice of optional redemption shall be canceled and annulled if for any reason funds will not be or are not available on the date fixed for redemption for the payment in full of the Bonds then called for redemption, and such cancellation shall not constitute an Event of Default under the Indenture.

The Successor Agency and the Trustee shall have no liability to the Owners or any other party related to or arising from any such rescission or cancellation of redemption. The Trustee shall mail notice of such rescission of redemption in the same manner and to the same recipients as the original notice of redemption was sent.

Upon the payment of the redemption price of Bonds being redeemed, each check or other transfer of funds issued for such purpose shall, to the extent practicable, bear the CUSIP number identifying, by issue and maturity, the Bonds being redeemed with the proceeds of such check or other transfer.

Effect of Redemption. From and after the date fixed for redemption, if funds available for the payment of the redemption price of and interest on the Bonds so called for redemption shall have been duly deposited with the Trustee, such Bonds so called shall cease to be entitled to any benefit under the Indenture other than the right to receive payment of the redemption price and accrued interest to the redemption date, and no interest shall accrue thereon from and after the redemption date specified in such notice. 9 4887-4047-9672v4/200456-0005
Annual Debt Service
The table below sets forth the annualized debt service on the 2024 Bonds, assuming no optional redemption prior to maturity.

Bond Year
Ending September 1
2024 Bonds
Principal
2024 Bonds
Interest
2024 Bonds
Total
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
Total
Source: Underwriter.

SECURITY FOR THE 2024 BONDS
General
The Dissolution Act requires the County Auditor-Controller to determine the amount of property taxes that would have been allocated to the Former Agency (pursuant to subdivision (b) of Section 16 of Article XVI of the State Constitution) had the Former Agency not been dissolved pursuant to the operation of AB X1 26, using current assessed values on the last equalized roll on August 20, and to deposit such amount in the Redevelopment Property Tax Trust Fund for the Successor Agency established and held by the County Auditor-Controller pursuant to the Dissolution Act. Section 34177.5(g) of the Dissolution Act provides that any bonds authorized to be issued by the Successor Agency will be considered indebtedness incurred by the dissolved Former Agency, with the same legal effect as if the bonds had been issued prior to the effective date of AB X1 26, in full conformity with the applicable provision of the Redevelopment Law that existed prior to that date; will be included in the Successor Agency’s Recognized Obligation Payment Schedule and will be secured by a pledge of, and lien on, and will be repaid from moneys deposited from time to time in the Redevelopment Property Tax Trust Fund established pursuant to the Dissolution Act. Property tax revenues pledged to any bonds authorized to be issued by the Successor Agency under the Dissolution Act, including the 2024 Bonds, are taxes allocated to the Successor Agency pursuant to subdivision (b) of Section 33670 of the Redevelopment Law and Section 16 of Article XVI of the State Constitution. See Appendix B and the caption “—Recognized Obligation Payment Schedule.”
Pursuant to Section 33670(b) of the Redevelopment Law and Section 16 of Article XVI of the State Constitution, and as provided in the Redevelopment Plan for the Project Area, taxes levied upon taxable property in the Project Area each year by or for the benefit of the State, any city, county, district, or other public corporation (herein sometimes collectively called “taxing agencies”) after the effective date of the ordinance approving the redevelopment plan, or the respective effective dates of ordinances approving amendments to the redevelopment plan that added territory to the Project Area, as applicable, are to be divided as follows:
(a) To Taxing Agencies: That portion of the taxes which would be produced by the rate upon which the tax is levied each year by or for each of the taxing agencies upon the total sum of the assessed value of the taxable property in the applicable Project Area as shown upon the assessment roll used in connection with the taxation of such property by such taxing agency last equalized prior to the effective date of the ordinance 10 4887-4047-9672v4/200456-0005
adopting the redevelopment plan, or the respective effective dates of ordinances approving amendments thereto that added territory to the Project Area, as applicable (each, a “base year valuation”), will be allocated to, and when collected will be paid into, the funds of the respective taxing agencies as taxes by or for the taxing agencies on all other property are paid; and
(b) To the Former Agency/Successor Agency: Except for that portion of the taxes in excess of the amount identified in (a) above which are attributable to a tax rate levied by a taxing agency for the purpose of producing revenues in an amount sufficient to make annual repayments of the principal of, and the interest on, any bonded indebtedness approved by the voters of the taxing agency on or after January 1, 1989 for the acquisition or improvement of real property, which portion shall be allocated to, and when collected shall be paid into, the fund of that taxing agency (as discussed under the caption “PROPERTY TAXATION IN CALIFORNIA—Article XIIIA of the State Constitution”), that portion of the levied taxes each year in excess of such amount, annually allocated within the redevelopment plan limit, when collected will be paid into a special fund of the Former Agency. Section 34172(a) of the Dissolution Act provides that, for purposes of Section 16 of Article XVI of the State Constitution, the Redevelopment Property Tax Trust Fund will be deemed to be a special fund of the Successor Agency to pay the debt service on indebtedness incurred by the Former Agency or the Successor Agency to finance or refinance the redevelopment projects of the Former Agency.

That portion of the levied taxes described in paragraph (b) above constitutes the amount required under the Dissolution Act to be deposited by the County Auditor-Controller into the Redevelopment Property Tax Trust Fund. In addition, Section 34183 of the Dissolution Act effectively eliminates the January 1, 1989 date referred to in paragraph (b) above. SB 107 provides that debt service override revenues approved by the voters for the purpose of supporting pension programs or capital projects or programs related to the State Water Project that are not pledged to or not needed for debt service on Agency debt will be allocated and paid to the entity that levies the override. No such overrides are pledged as security for the 2024 Bonds.

The 2024 Bonds and any Parity Debt are secured by “Pledged Tax Revenues,” which are Tax Revenues after payment of the Senior Payments. “Tax Revenues” is defined in the Indenture to mean all taxes (i) that were eligible for allocation to the Former Agency with respect to the Project Area and are allocated to the Successor Agency pursuant to Article 6 of Chapter 6 (commencing with Section 33670) of the Redevelopment Law and Section 16 of Article XVI of the Constitution of the State, or pursuant to other applicable State laws and (ii) that are deposited or available for deposit by the County Auditor-Controller in the Redevelopment Property Tax Trust Fund, all as provided in Section 34172(d) of the Dissolution Act. See the captions “—Pass-Through Agreements,” “—Statutory Pass-Through Amounts,” “—33676 Amounts,” “PROPERTY TAXATION IN CALIFORNIA—Property Tax Collection Procedures—Property Tax Administrative Costs,” “—Tax Increment Financing—Tax Sharing,” and “—Elimination of Housing Set-Aside.” The Successor Agency has no power to levy and collect taxes, and various factors beyond its control could affect the amount of Pledged Tax Revenues available in any fiscal year (defined as July 1 through June 30) to pay the principal of and interest on the 2024 Bonds and any Parity Debt. See the captions “—Tax Increment Financing,” “—Recognized Obligation Payment Schedule,” “PROPERTY TAXATION IN CALIFORNIA” and “RISK FACTORS.”
The 2024 Bonds are not a debt of the City, the State, or any of its political subdivisions (except the Successor Agency), and neither said City or State, nor any of its political subdivisions (except the Successor Agency), is liable hereon, nor in any event shall the 2024 Bonds be payable out of any funds or properties other than those of the Successor Agency. The 2024 Bonds do not constitute an indebtedness within the meaning of any constitutional or statutory debt limitation or restriction.

Tax Revenues
The Indenture provides that, subject to certain senior payments described therein, all Tax Revenues and the Redevelopment Obligation Retirement Fund, including the Special Fund therein, and all amounts in the 11 4887-4047-9672v4/200456-0005
Redevelopment Property Tax Trust Fund, are irrevocably pledged to secure the payment of the principal of and interest on the 2024 Bonds and all Parity Debt without preference or priority for series, issue, number, dated date, sale date, date of execution or date of delivery. Such pledge will constitute a lien on and security interest in the Tax Revenues and the Redevelopment Obligation Retirement Fund, including the Special Fund therein, and all amounts in the Redevelopment Property Tax Trust Fund, and will attach, be perfected and be valid and binding against all parties having claims of any kind in tort, contract or otherwise against the Successor Agency, irrespective of whether such parties have notice of the Indenture; provided however, that the County AuditorController is authorized by Section 34183(a) of the Dissolution Act to use Tax Revenues to pay the County’s administrative costs allowed under Section 34182 and Section 95.3 of the Revenue and Taxation Code and is required by Section 34183 of the Dissolution Act to pay Tax Revenues to various taxing agencies pursuant to certain Pass-Through Agreements, and to pay the Statutory Pass-Through Amounts and the 33676 Amounts to taxing agencies (unless such payments are subordinated to payments on the 2024 Bonds and Parity Debt pursuant to Section 33607.5(e) of the Redevelopment Law or Section 34177.5(c) of the Dissolution Act). Except for the Tax Revenues, such amounts and such funds and accounts, no other moneys, funds, accounts or properties of the Successor Agency are pledged to, or otherwise liable for, the payment of principal of or interest or redemption premium (if any) on the 2024 Bonds or Parity Debt except as provided in the following paragraph with respect to the 2024 Bonds. See the captions “—Pass-Through Agreements,” “—Statutory Pass-Through Amounts,” “— 33676 Amounts,” “PROPERTY TAXATION IN CALIFORNIA—Property Tax Collection Procedures— Property Tax Administrative Costs,” “—Tax Increment Financing—Tax Sharing,” and “—Elimination of Housing Set-Aside.”
The Indenture further provides that the Debt Service Fund and any fund or account created under the Indenture (other than the Costs of Issuance Fund and the Rebate Fund), including amounts on deposit therein, are irrevocably pledged under the Indenture to secure the payment of the principal of and interest on the 2024 Bonds and other Parity Debt issued thereunder without preference or priority for series issue, number, dated date, sale date, date of execution or date of delivery. Such pledge will constitute a first and exclusive lien on and security interest in the Debt Service Fund and any other fund or account created under the Indenture (except for the Reserve Account, which will only secure the 2024 Bonds, and any subaccounts therein created in the future in connection with the issuance of Parity Debt, which subaccounts will only secure such Parity Debt), and including amounts on deposit therein (including proceeds of the 2024 Bonds), and will attach, be perfected and be valid and binding against all parties having claims of any kind in tort, contract or otherwise against the Successor Agency, irrespective of whether such parties have notice of the Indenture.

Taxes levied on the property within the Project Area on that portion of the taxable valuation over and above the taxable valuation of the applicable base year property tax roll with respect to the various territories within the Project Area will be deposited in the Redevelopment Property Tax Trust Fund for transfer by the County Auditor-Controller to the Successor Agency’s Redevelopment Obligation Retirement Fund on January 2 and June 1 of each year to the extent required for payments listed in the Successor Agency’s approved Recognized Obligation Payment Schedule in accordance with the requirements of the Dissolution Act. See the caption “—Recognized Obligation Payment Schedule.” Moneys deposited by the County Auditor-Controller into the Successor Agency’s Redevelopment Obligation Retirement Fund for payment of debt service on the 2024 Bonds will be transferred by the Successor Agency to the Trustee for deposit in the Debt Service Fund established under the Indenture and administered by the Trustee in accordance with the Indenture.

In consideration of the acceptance of the 2024 Bonds and other Parity Debt issued thereunder by those who will hold the same from time to time, the Indenture constitutes a contract between the Successor Agency and the Owners from time to time of the 2024 Bonds, and the covenants and agreements set forth in the Indenture to be performed on behalf of the Successor Agency will be for the equal and proportionate benefit, security and protection of all Owners of the 2024 Bonds and other Parity Debt issued thereunder without preference, priority or distinction as to security or otherwise of any of the 2024 Bonds and other Parity Debt issued thereunder over any of the others by reason of the number or date thereof or the time of sale, execution and delivery thereof, or otherwise for any cause whatsoever, except as expressly provided in the Indenture. 12 4887-4047-9672v4/200456-0005
Redevelopment Obligation Retirement Fund; Deposit of Tax Revenues The Successor Agency has established the Redevelopment Obligation Retirement Fund pursuant to Section 34170.5(a) of the Dissolution Act and has established the Special Fund therein. The Successor Agency will continue to maintain these funds so long as any of the 2024 Bonds are Outstanding. The Indenture also establishes a separate fund known as the Debt Service Fund and the accounts therein which will be held by the Trustee. Subject to the prior payments permitted by the Indenture, the Successor Agency will deposit all of the Tax Revenues received in any Bond Year in the Special Fund promptly upon receipt by the Successor Agency, and thereafter will transfer amounts received to the Debt Service Fund until such time as the amounts so transferred to the Debt Service Fund equal the aggregate amounts required to be deposited by the Trustee into the Interest Account, the Principal Account, and the Reserve Account of the Debt Service Fund pursuant to the Indenture on the next succeeding Interest Payment Date following such receipt of Tax Revenues by the Successor Agency and for deposit in the funds and accounts established with respect to Parity Debt on the next succeeding Interest Payment Date following such receipt of Tax Revenues by the Successor Agency.

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