LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 2023-1 (GATEWAY) FUND 187
FY 2025-2026 BUDGET PROJECTIONS
BUDGET
OBJECT FY23-24 Budget FY23-24 Actual FY24-25 Actual* FY24-25 Budget FY24-25 Proj FY25-26 Proj FY26-27 Proj FY27-28 Proj FY28-29 Proj FY29-30 Proj 6106 - SPECIAL ASSESSMENTS 338,154 338,191 173,144 346,288 346,288 349,059 356,610 367,309 378,328 389,678 6401 - INT INC ON POOLED INVESTMENTS - 3,155 2,001 500 500 2,431 3,152 2,699 3,462 4,254 7600 - TRANSFERS IN 83,318 83,281 55,914 89,457 93,473 89,670 91,627 94,376 97,207 100,124 TOTAL REVENUE 421,472 424,626 231,059 436,245 440,260 441,160 451,390 464,383 478,997 494,056 City Staff Costs
8101 - SALARIES 9,385 12,214 7,333 14,154 15,040 20,139 20,665 21,284 21,923 22,581 8103 - OVERTIME 18 23 - - - - - - - - 8105 - LEAVE TIME 1,679 2,185 2,123 1,998 2,123 - - - - - 8111 - BUDGETED SALARY SAVINGS - - - (712) (757) (1,015) (1,041) (1,072) (1,105) (1,138) 8209 - MEDICARE TAX 159 206 158 202 214 289 297 306 315 324 8210 - DEFERRED COMPENSATION 771 1,004 668 981 1,042 1,208 1,244 1,281 1,319 1,359 8211 - ICMA VANTAGECARE RETIREE HLTH 46 60 43 73 78 102 102 105 108 111 8212 - POB ER RATE 304 396 397 561 596 798 795 819 843 869 8219 - UNIFORM/EQUIP/BOOT/AUTO 8 11 8 9 10 10 10 10 10 10 8220 - MEDICAL 2,229 2,901 1,664 3,116 3,310 3,404 3,607 3,715 3,826 3,941 8221 - DENTAL AND VISION 137 178 91 185 196 156 292 301 310 319 8235 - LIFE/DISABILITY INSURANCE 39 51 33 49 53 68 70 72 74 76 8238 - SPECIAL COMPENSATION 37 48 30 45 48 120 120 124 127 131 8240 - PERS-MISCELLANEOUS-CLASSIC 443 577 369 542 576 562 555 571 588 606 8241 - PERS-MISCELLANEOUS-PEPRA 758 987 630 956 1,016 1,562 1,565 1,612 1,661 1,711 8242 - PERS-MISCELLANEOUS-UNFUND LIAB 1,636 2,129 2,439 3,520 3,740 5,780 6,224 6,411 6,603 6,801 8814 - WC INSURANCE CHARGES 251 327 325 465 494 663 950 979 1,008 1,039 8830 - VACATION/SICK LEAVE CHARGES 606 788 832 1,211 1,287 1,726 1,721 1,773 1,826 1,881 Subtotal - City Staff Costs 18,506 24,085 17,144 27,356 29,068 35,573 37,174 38,290 39,438 40,622 Other Administration
8911 - OTHER CONSULTING SERVICES 8,000 1,242 3,730 5,900 5,900 5,900 5,900 6,077 6,259 6,447 9003 - ADVERTISING - 389 - - 500 515 530 546 563 580 9038 - COUNTY ADMIN EXPENSES 4,173 3,382 1,731 3,490 3,490 3,600 3,600 3,708 3,819 3,934 Subtotal - Other Administration 12,173 5,013 5,461 9,390 9,890 10,015 10,030 10,331 10,641 10,961 Tree Maintenance
8403 - TREE TRIMMING/MAINTENANCE - - - - - - 120,000 - - - Subtotal - Tree Maintenance - - - - - - 120,000 - - - Landscaping
8405 - LANDSCAPING MAINTENANCE 182,614 176,726 105,656 181,125 181,125 183,842 189,357 195,038 200,889 206,916 8704 - WATER SERVICES 126,500 53,610 49,660 126,500 100,000 100,000 100,000 103,000 106,090 109,273 9028 - OTHER EXPENSES 16,300 4,698 18,034 16,875 20,000 28,384 28,936 29,804 30,698 31,619 Subtotal - Landscaping 325,414 235,034 173,350 324,500 301,125 312,226 318,293 327,842 337,677 347,807 Streetlights
8334 - STREET LIGHTS 2,227 - - 2,605 2,605 2,823 2,882 2,969 3,058 3,150 8702 - PG&E-ELECTRICITY 8,400 4,561 3,316 8,400 8,400 8,400 8,400 8,652 8,912 9,179 Subtotal - Streetlights 10,627 4,561 3,316 11,005 11,005 11,223 11,282 11,621 11,969 12,328 TOTAL EXPENSE 366,720 268,693 199,272 372,251 351,088 369,037 496,780 388,084 399,726 411,718 NET SURPLUS/DEFICIT 54,752 155,934 31,787 63,994 89,173 72,123 (45,390) 76,300 79,271 82,338
FUND BALANCE
Fund Balance FY23-24 Budget FY23-24 Actual FY24-25 Actual* FY24-25 Budget FY24-25 Proj FY25-26 Proj FY26-27 Proj FY27-28 Proj FY28-29 Proj FY29-30 Proj Beginning Fund Balance - - 153,947 153,947 153,947 243,120 315,243 269,853 346,153 425,423 Net Surplus/Deficit 54,752 155,934 31,787 63,994 89,173 72,123 (45,390) 76,300 79,271 82,338 Mkt Val-Unrealized Gain/Loss - (1,986) - - - - - - - - ENDING FUND BALANCE 54,752 153,947 185,734 217,941 243,120 315,243 269,853 346,153 425,423 507,761 *As of 02/28/25
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 2023-1 (GATEWAY) FUND 187
FY 2025-2026 BUDGET PROJECTIONS
FUND 187 RESERVES BY CATEGORY
RESERVE TYPE FY23-24 Budget FY23-24 Actual FY24-25 Actual* FY24-25 Budget FY24-25 Proj FY25-26 Proj FY26-27 Proj FY27-28 Proj FY28-29 Proj FY29-30 Proj
TREE MAINTENANCE
Beginning Balance - - 37,975 37,975 37,975 77,089 117,376 38,872 81,613 125,637 Contribution 37,975 37,975 - 39,114 39,114 40,287 41,496 42,741 44,023 45,344 Expensed - - - - - - (120,000) - - - Ending balance 37,975 37,975 37,975 77,089 77,089 117,376 38,872 81,613 125,637 170,980
LANDSCAPING
Beginning Balance - - 111,156 111,156 111,156 160,113 190,858 222,856 255,281 289,341 Original Budgeted Contribution 16,300 16,300 - 23,380 23,380 28,384 28,936 29,804 30,698 31,619 Landscaping Budget Surplus/Deficit - 90,380 - - 23,375 - - - - - Admin Budget Surplus/Deficit - 6,956 - - (486) - - - - - City Staff Costs Surplus/Deficit - (5,545) - - (1,700) - - - - - Special Assessments Surplus/Deficit 36 - - - - - - - - Interest Surplus/Deficit - 3,065 - 486 486 2,360 3,062 2,621 3,362 4,132 General Fund Contribution Surplus/Deficit** - (36) - - 3,902 - - - - - Expensed - - - - - - - - - - Ending balance 16,300 111,156 111,156 135,022 160,113 190,858 222,856 255,281 289,341 325,092
STREETLIGHTS
Beginning Balance - - 6,802 6,802 6,802 7,904 8,995 10,111 11,245 12,432 Original Budgeted Contribution 477 477 - 1,000 1,000 1,020 1,026 1,056 1,088 1,121 Streetlights Budget Surplus/Deficit - 6,066 - - - - - - - - Admin Budget Surplus/Deficit - 203 - - (14) - - - - - City Staff Costs Surplus/Deficit - (33) - - (12) - - - - - Special Assessments Surplus/Deficit 1 - - - - - - - - Interest Surplus/Deficit - 90 - 14 14 71 90 77 99 122 General Fund Contribution Surplus/Deficit** - (1) - 114 - - - - - Expensed - - - - - - - - - - Ending balance 477 6,802 6,802 7,816 7,904 8,995 10,111 11,245 12,432 13,675 TOTAL RESERVES BEGINNING BALANCE - - 153,947 153,947 153,947 243,120 315,243 269,853 346,153 425,423 Total Reserve Contribution 54,752 155,934 - 63,994 89,173 72,123 74,610 76,300 79,271 82,338 Total Reserve Expensed - - - - - - (120,000) - - - Total Unassigned* 0 0 - - 0 (0) (0) (0) (0) (0) Mkt Val-Unrealized Gain/Loss - (1,986) - - - - - - - - TOTAL RESERVES ENDING BALANCE 54,752 153,947 153,947 217,941 243,120 315,243 269,853 346,153 425,423 507,761