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Printed: 03/18/2025 - 9:55AM
IWhippy
Summary Trial Balance
General Ledger
Period: 01 to 07, 2025
Include: Revenue and Expense
Account From: 110
Account To: 110
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance Fund 110 General Fund
REVENUE
110-0000-3110 Sec. Property Tax, Current Year 364,970.29 0.00 41,140.46 255,535.00 -214,394.54 110-0000-3111 Sec. Property Tax, Prior Years 0.00 0.00 0.00 0.00 0.00 110-0000-3112 Homeowners Property Tax Relief 2,525.00 0.00 0.00 0.00 0.00 110-0000-3113 Unsec. Property Tax, Curr Year 15,162.30 0.00 386.74 15,655.19 -15,268.45 110-0000-3114 Unsec. Property Tax, Prior Years 474.86 0.00 34.13 461.81 -427.68 110-0000-3115 Highway Property Rental-County 1,712.62 0.00 1,168.82 1,175.86 -7.04 110-0000-3122 Motor Vehicle Lic Fees 5,050.00 0.00 0.00 11,319.08 -11,319.08 110-0000-3131 Sales Tax 2,036,000.00 0.00 578,303.52 1,485,573.49 -907,269.97 110-0000-3133 Proposition 172 - Sales Tax 23,200.00 0.00 16,573.25 73,994.26 -57,421.01 110-0000-3134 In Lieu Sales Tax - Triple Flip 0.00 0.00 0.00 0.00 0.00 110-0000-3136 TOT Penalties/Interest 6,000.00 0.00 84.96 12,304.20 -12,219.24 110-0000-3137 Transient Occupancy Tax 3,140,239.66 0.00 368,193.11 2,126,154.39 -1,757,961.28 110-0000-3138 Property Tax in Lieu of VLF 768,503.95 0.00 378,395.44 378,395.44 0.00 110-0000-3141 Transfer Tax 50,590.87 0.00 14,228.48 29,585.00 -15,356.52 110-0000-3145 TOT-AB01 Promotion/Marketing 0.00 0.00 0.00 0.00 0.00 110-0000-3146 TOT-AB02 Coastal Trail Maint 0.00 0.00 0.00 0.00 0.00 110-0000-3147 TOT-AB03 Noyo Center Support 0.00 0.00 0.00 0.00 0.00 110-0000-3148 TOT-AB04 Special Projects 0.00 0.00 0.00 0.00 0.00 110-0000-3151 Franchise - Cable TV 40,000.00 0.00 9,694.71 28,257.45 -18,562.74 110-0000-3152 Franchise - C&S 606,000.00 0.00 160,685.33 483,711.93 -323,026.60 110-0000-3153 Franchise - PG&E 84,753.84 0.00 0.00 0.00 0.00 110-0000-3154 Franchise Fees- SB 1383 C&S 5,000.00 0.00 0.00 0.00 0.00 110-0000-3203 SB 90 Reimbursement 5,000.00 0.00 0.00 575.55 -575.55 110-0000-3205 Supplement Prop Tax SB813 4,800.00 0.00 13,029.21 14,681.90 -1,652.69 110-0000-3318 Grant Staff Time Reimb 0.00 0.00 0.00 0.00 0.00 110-0000-3419 Document Copies 0.00 0.00 0.00 0.00 0.00
GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 1
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 110-0000-3498 Int Fund Reimb - Pub Works 0.00 0.00 0.00 0.00 0.00 110-0000-3499 Overhead/Admin Cost Recovery 125,175.00 0.00 0.00 0.00 0.00 110-0000-3511 Parking Fines 0.00 0.00 0.00 0.00 0.00
110-0000-3512 Restitution - Damaged Property 0.00 0.00 0.00 0.00 0.00 110-0000-3513 DUI Cost Recovery 0.00 0.00 0.00 0.00 0.00 110-0000-3519 Miscellaneous Fines 1,000.00 0.00 36.04 41.37 -5.33 110-0000-3611 Investment Interest Earned 100,000.00 0.00 0.00 315,793.62 -315,793.62 110-0000-3702 Business License Surcharge 0.00 0.00 0.00 0.00 0.00 110-0000-3703 Business License Tax 217,700.03 0.00 304.42 117,393.67 -117,089.25 110-0000-3708 Bingo/Taxis/Weapons Permits 100.00 0.00 0.00 40.00 -40.00 110-0000-3709 Film Permit Fee 100.00 0.00 0.00 0.00 0.00 110-0000-3711 Returned Check Fee 100.00 0.00 0.00 0.00 0.00 110-0000-3719 Booking Fee Reimbursement 0.00 0.00 0.00 0.00 0.00 110-0000-3905 Rents & Concessions 0.00 0.00 0.00 0.00 0.00 110-0000-3910 Sale of Surplus Assets 10,000.00 0.00 0.00 0.00 0.00 110-0000-3916 Unrealized Gain or Loss 0.00 0.00 30,200.68 261,689.31 -231,488.63 110-0000-3987 Proceeds from Bond Issuance 0.00 0.00 0.00 0.00 0.00 110-0000-3998 Miscellaneous Revenue 0.00 0.00 0.00 3,479.30 -3,479.30 110-0000-3999 Cash Over and Short 0.00 0.00 117.63 54.43 63.20 110-0000-6117 Received From Collection 0.00 0.00 0.00 0.00 0.00 Dept 4110 City Council
110-4110-3499 Personnel Cost Allocations 165,309.04 0.00 0.00 0.00 0.00 110-4110-3998 Miscellaenous Revenue 0.00 0.00 0.00 9,227.92 -9,227.92 110-4110 REVENUE Totals: 165,309.04 0.00 0.00 9,227.92 -9,227.92 Dept 4130 City Manager
110-4130-3201 Training Reimbursements-Admin 1,000.00 0.00 0.00 0.00 0.00 110-4130-3318 Grant staff time Reimb 70,000.00 0.00 0.00 1,474.96 -1,474.96 110-4130-3415 City Reimb-DDA 1,000.00 0.00 0.00 141.65 -141.65 110-4130-3419 Document Copies 1,000.00 0.00 7.00 594.00 -587.00 110-4130-3497 Interfund Cost Reimbursement 20,000.00 0.00 0.00 304.88 -304.88 110-4130-3499 Personnel Cost Allocations 411,045.70 0.00 0.00 0.00 0.00 110-4130-3709 Film Permit Fee 0.00 0.00 0.00 0.00 0.00
110-4130-3905 Rents & Concessions 10,000.00 0.00 480.00 5,786.00 -5,306.00 110-4130-3998 Miscellaneous Revenue 1,000.00 0.00 0.00 1,378.40 -1,378.40 110-4130 REVENUE Totals: 515,045.70 0.00 487.00 9,679.89 -9,192.89 GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 2
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance Dept 4131 Economic Development
110-4131-3318 Grant Staff Time Reimb 200,000.00 0.00 0.00 67,724.41 -67,724.41 110-4131-3415 City Reimb-DDA 0.00 0.00 0.00 1,259.70 -1,259.70 110-4131-3497 Interfund Cost Reimbursement 0.00 0.00 0.00 245.10 -245.10 110-4131 REVENUE Totals: 200,000.00 0.00 0.00 69,229.21 -69,229.21 Dept 4150 Finance
110-4150-3318 Grant Staff Time Reimb 15,000.00 0.00 0.00 4,014.90 -4,014.90 110-4150-3415 City Exp Reimb-DDA 2,000.00 0.00 0.00 414.39 -414.39 110-4150-3497 Interfund Reimb - Finance 0.00 0.00 0.00 0.00 0.00 110-4150-3499 Personnel Cost Allocations 402,832.00 0.00 475.83 475.83 0.00 110-4150-3519 Miscellaneous Revenue 10,000.00 0.00 9,215.20 15,210.94 -5,995.74 110-4150-3701 Business License Fee 62,000.00 0.00 73.19 26,382.00 -26,308.81 110-4150-3711 Returned Check Fee 2,000.00 0.00 210.00 1,680.00 -1,470.00 110-4150-3998 Miscellaneous Revenue 0.00 0.00 0.00 0.00 0.00 110-4150 REVENUE Totals: 493,832.00 0.00 9,974.22 48,178.06 -38,203.84 Dept 4190 Non-departmental
110-4190-3205 Intergovernmental 25,000.00 0.00 60,915.48 67,712.31 -6,796.83 110-4190-3499 Personnel Cost Allocations 560,941.56 0.00 0.00 0.00 0.00 110-4190-3710 Credit Card Fee 2.5% 0.00 0.00 0.00 514.58 -514.58 110-4190-3905 Rents & Concessions 3,000.00 0.00 0.00 2,279.76 -2,279.76 110-4190 REVENUE Totals: 588,941.56 0.00 60,915.48 70,506.65 -9,591.17 Dept 4200 Police - Operations
110-4200-3200 DNA Reimbursement 4,500.00 0.00 0.00 2,787.48 -2,787.48 110-4200-3201 Training Reimbursements-PD 25,000.00 0.00 0.00 20,296.54 -20,296.54 110-4200-3318 Grant Staff Time Rimb 132,000.00 0.00 40,845.45 96,106.45 -55,261.00 110-4200-3415 City Exp Reimb-DDA 0.00 0.00 0.00 0.00 0.00 110-4200-3419 Copies - PD 4,000.00 0.00 0.00 2,524.75 -2,524.75 110-4200-3422 Police Fingerprints 49,000.00 0.00 0.00 29,501.00 -29,501.00 110-4200-3425 Stored Vehicle Release 8,000.00 0.00 0.00 6,400.00 -6,400.00 110-4200-3426 Abandoned Vehicle Abatement 5,000.00 0.00 0.00 0.00 0.00 110-4200-3497 Interfund Reimb- Public Safety 170,229.00 0.00 0.00 85,114.56 -85,114.56 110-4200-3511 Parking Fines 6,000.00 0.00 0.00 1,170.00 -1,170.00 110-4200-3512 Restitution - Damaged Property 1,000.00 0.00 0.00 500.00 -500.00 GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 3
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 110-4200-3513 DUI Cost Recovery 1,000.00 0.00 0.00 50.00 -50.00 110-4200-3718 Police Witness Fee 150.00 0.00 0.00 0.00 0.00 110-4200-3719 Booking Fee Reimbursement 17,000.00 0.00 0.00 8,700.00 -8,700.00 110-4200-3998 Miscellaneous Revenue 15,000.00 0.00 456.61 32,821.18 -32,364.57 110-4200 REVENUE Totals: 437,879.00 0.00 41,302.06 285,971.96 -244,669.90 Dept 4202 Police - Support Services
110-4202-3318 Grant Reimbursement 302,476.00 0.00 34,129.80 206,066.72 -171,936.92 110-4202 REVENUE Totals: 302,476.00 0.00 34,129.80 206,066.72 -171,936.92 Dept 4320 Community Development
110-4320-3201 Training Reimbursements-CDD 0.00 0.00 0.00 0.00 0.00 110-4320-3205 Intergov Reimbursements 0.00 0.00 0.00 0.00 0.00 110-4320-3318 Grant Staff Time Reimb 35,000.00 0.00 0.00 993.78 -993.78 110-4320-3415 City Exp Reimb -DDA 10,000.00 0.00 0.00 5,704.35 -5,704.35 110-4320-3424 Const & Demo Ord. Fee 2,000.00 0.00 0.00 770.00 -770.00 110-4320-3497 Interfund Reimb - CDD 20,000.00 0.00 0.00 0.00 0.00 110-4320-3499 Personnel Cost Allocations 4,113.30 0.00 0.00 0.00 0.00 110-4320-3702 Business License Surcharge 2,500.00 0.00 10.80 1,383.33 -1,372.53 110-4320-3715 Sign Application 200.00 0.00 0.00 0.00 0.00 110-4320-3732 Grading Permits 1,300.00 0.00 0.00 790.00 -790.00 110-4320-3733 Building Permit Surcharge 12,000.00 0.00 2,317.50 6,381.00 -4,063.50 110-4320-3734 Community Dev Fees 26,000.00 0.00 3,810.00 16,052.00 -12,242.00 110-4320-3735 Code Enforcement Fees 1,000.00 0.00 12.75 0.00 12.75 110-4320-3998 Miscellaneous 0.00 0.00 0.00 0.00 0.00
110-4320 REVENUE Totals: 114,113.30 0.00 6,151.05 32,074.46 -25,923.41 Dept 4321
110-4321-3998 Miscellaneous Revenue 0.00 0.00 0.00 0.00 0.00 110-4321 REVENUE Totals: 0.00 0.00 0.00 0.00 0.00
Dept 4330 Engineering
110-4330-3318 Grant:Staff Time Reimb 70,000.00 0.00 0.00 34,892.70 -34,892.70 110-4330-3415 City Exp Reimb-DDA 10,000.00 0.00 0.00 10,329.32 -10,329.32 110-4330-3418 Bid Documents 0.00 0.00 0.00 0.00 0.00
110-4330-3497 Interfund Reimb-Eng PW 0.00 0.00 0.00 0.00 0.00 GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 4
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 110-4330-3499 Personnel Cost Allocations 459,968.16 0.00 0.00 0.00 0.00 110-4330-3731 Encroachment Permit 7,000.00 0.00 0.00 7,197.00 -7,197.00 110-4330-3734 Engineering Plan Review 7,000.00 0.00 0.00 4,036.00 -4,036.00 110-4330-3998 Miscellaneous Revenue 0.00 0.00 0.00 300.00 -300.00 110-4330 REVENUE Totals: 553,968.16 0.00 0.00 56,755.02 -56,755.02 Dept 4390 Community Contributions
110-4390-3156 Community Contributions 0.00 0.00 0.00 0.00 0.00 110-4390-3737 Camp Fire Donations 0.00 0.00 0.00 0.00 0.00 110-4390-3998 Events 6,000.00 0.00 200.00 5,150.00 -4,950.00 110-4390 REVENUE Totals: 6,000.00 0.00 200.00 5,150.00 -4,950.00 Dept 4520 Street Maintenance
110-4520-3415 City Exp Reimb-DDA 0.00 0.00 0.00 0.00 0.00 110-4520-3497 Interfund Reimb-PW 413,610.21 0.00 0.00 0.00 0.00 110-4520 REVENUE Totals: 413,610.21 0.00 0.00 0.00 0.00 Dept 4522 Streets-Storm Drains
110-4522-3497 Interfund Reimb 164,589.53 0.00 0.00 0.00 0.00 110-4522 REVENUE Totals: 164,589.53 0.00 0.00 0.00 0.00 Dept 4570 Corporation Yard
110-4570-3318 Grant Staff Time Rimb 0.00 0.00 0.00 0.00 0.00 110-4570-3499 Personnel Cost Allocations 532,636.33 0.00 0.00 0.00 0.00 110-4570 REVENUE Totals: 532,636.33 0.00 0.00 0.00 0.00 Dept 4840 Traffic Safety
110-4840-3497 Interfund Reimbursement 135,993.00 0.00 0.00 0.00 0.00 110-4840-3499 Personnel Cost Allocations 0.00 0.00 0.00 0.00 0.00 110-4840 REVENUE Totals: 135,993.00 0.00 0.00 0.00 0.00 Dept 7999 Transfers between funds
110-7999-7999 Transfer from Other Funds 0.00 0.00 0.00 0.00 0.00 110-7999 REVENUE Totals: 0.00 0.00 0.00 0.00 0.00
GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 5
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance Dept 9999
110-9999-3499 Contra Overhead Revenue 0.00 0.00 0.00 0.00 0.00 110-9999 REVENUE Totals: 0.00 0.00 0.00 0.00 0.00
REVENUE Totals: 12,238,552.25 0.00 1,765,736.54 6,408,712.14 -4,642,975.60
EXPENSE
110-0000-0988 Discount on Bond Issuance 0.00 0.00 0.00 0.00 0.00 110-0000-0997 Payment to Calpers 0.00 0.00 0.00 0.00 0.00 110-0000-0999 Bond Issuance Costs 0.00 0.00 0.00 0.00 0.00 Dept 4110 City Council
110-4110-0101 Salaries & Wages, Regular 36,054.90 0.00 20,565.78 84.06 20,481.72 110-4110-0109 Other Pay 190.50 0.00 120.00 0.00 120.00
110-4110-0210 Misc Insurance Premiums & Fees 170.40 0.00 119.77 0.00 119.77 110-4110-0211 Medical Premium Contribution 105,725.47 0.00 70,117.00 0.00 70,117.00 110-4110-0213 Dental Premiums 4,709.28 0.00 3,040.96 0.00 3,040.96 110-4110-0214 Vision Care 1,092.00 0.00 637.00 0.00 637.00 110-4110-0231 Worker's Comp Premium 656.90 0.00 134.55 0.00 134.55 110-4110-0252 FICA/Medicare 2,479.52 0.00 1,581.93 6.43 1,575.50 110-4110-0315 Election Costs 15,000.00 0.00 7,811.92 0.00 7,811.92 110-4110-0319 Professional Ser/Council Goals 32,971.48 0.00 4,159.53 1,043.71 3,115.82 110-4110-0366 Training/Travel Reimbursement 8,000.00 0.00 11,426.42 266.09 11,160.33 110-4110-0371 Meetings/City Business 500.00 0.00 491.26 0.00 491.26 110-4110-0384 Books & Subscriptions 0.00 0.00 0.00 0.00 0.00 110-4110-0396 Allocation to IT Services 47,129.00 0.00 0.00 0.00 0.00 110-4110-0397 Alloc to Facilities Maint 11,663.15 0.00 0.00 0.00 0.00 110-4110-0619 Miscellaneous 0.00 0.00 0.00 0.00 0.00
110-4110-0801 Salary/Benefits Allocation 85,718.17 0.00 0.00 0.00 0.00 110-4110-0802 Cost Allocation Contra Exp -212,245.58 0.00 0.00 0.00 0.00 110-4110 EXPENSE Totals: 139,815.19 0.00 120,206.12 1,400.29 118,805.83 Dept 4120 City Attorney
110-4120-0311 Legal 0.00 0.00 0.00 0.00 0.00
110-4120-0319 Professional Services 0.00 0.00 0.00 0.00 0.00 110-4120 EXPENSE Totals: 0.00 0.00 0.00 0.00 0.00
GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 6
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance Dept 4130 City Manager
110-4130-0101 Salaries & Wages, Regular 493,518.48 0.00 289,233.21 1,311.63 287,921.58 110-4130-0102 Overtime 1,903.01 0.00 3,907.37 0.00 3,907.37 110-4130-0103 Comp Time Payout 1,000.00 0.00 1,336.33 0.00 1,336.33 110-4130-0104 Vacation Payout 7,000.00 0.00 3,308.61 0.00 3,308.61 110-4130-0105 Sick Leave Payout 0.00 0.00 227.32 0.00 227.32 110-4130-0109 Other Pay 12,760.00 0.00 11,948.03 20.00 11,928.03 110-4130-0210 Misc Insurance Premiums & Fees 2,000.00 0.00 878.42 0.00 878.42 110-4130-0211 Medical Premium Contribution 82,579.53 0.00 50,776.73 14.29 50,762.44 110-4130-0213 Dental Premiums 4,591.20 0.00 2,300.14 0.00 2,300.14 110-4130-0214 Vision Care 1,092.00 0.00 622.81 0.00 622.81 110-4130-0220 Pers 40,297.48 0.00 22,496.44 107.76 22,388.68 110-4130-0221 Educational Reimbursement 0.00 0.00 0.00 0.00 0.00 110-4130-0223 Vehicle Allowance 4,200.00 0.00 2,456.89 0.00 2,456.89 110-4130-0227 Other Benefits 10,200.00 0.00 3,696.86 16.48 3,680.38 110-4130-0229 Other Benefits 0.00 0.00 40.00 0.00 40.00 110-4130-0231 Worker's Comp Premium 10,386.83 0.00 2,127.50 0.00 2,127.50 110-4130-0232 Worker's Comp Deductible 0.00 0.00 0.00 0.00 0.00 110-4130-0252 FICA/Medicare 33,632.67 0.00 22,603.18 102.19 22,500.99 110-4130-0311 City Attorney 273,122.80 0.00 245,692.37 14,766.50 230,925.87 110-4130-0316 Pre-Employment Costs 10,000.00 0.00 3,359.49 0.00 3,359.49 110-4130-0317 Recruitment Costs 8,000.00 0.00 805.78 184.00 621.78 110-4130-0319 Professional Services 144,433.00 0.00 85,174.99 19.50 85,155.49 110-4130-0320 Dues & Memberships 5,000.00 0.00 1,765.00 380.00 1,385.00 110-4130-0322 Fleet Services 11,346.00 0.00 0.00 0.00 0.00 110-4130-0363 Advertising & Publishing 0.00 0.00 0.00 0.00 0.00 110-4130-0364 Legal Notices 3,000.00 0.00 757.27 0.00 757.27 110-4130-0365 Copying/Printing 0.00 0.00 0.00 0.00 0.00 110-4130-0366 Training/Travel Reimbursement 18,000.00 0.00 15,987.36 2,218.10 13,769.26 110-4130-0371 Meetings/City Business 500.00 0.00 134.52 0.00 134.52 110-4130-0375 General Supplies 500.00 0.00 13.15 0.00 13.15 110-4130-0376 Medical/Safety Supplies 0.00 0.00 44.33 0.00 44.33 110-4130-0381 Small Tools & Equipment 3,000.00 0.00 982.30 0.00 982.30 110-4130-0384 Books & Subscriptions 200.00 0.00 0.00 0.00 0.00 110-4130-0396 Allocation to IT Services 41,949.00 0.00 0.00 0.00 0.00 110-4130-0397 Alloc to Facilities Maint 29,111.00 0.00 0.00 0.00 0.00 110-4130-0619 Miscellaneous 0.00 0.00 0.00 0.00 0.00
GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 7
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 110-4130-0741 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 110-4130-0801 Salary/Benefits Allocation 84,677.15 0.00 0.00 0.00 0.00 110-4130-0802 Cost Allocation contra exp -695,545.41 0.00 0.00 0.00 0.00 110-4130 EXPENSE Totals: 642,454.74 0.00 772,676.40 19,140.45 753,535.95 Dept 4131 Economic Development
110-4131-0101 Salaries & Wages, Regular 153,650.32 0.00 58,838.40 297.68 58,540.72 110-4131-0102 Overtime 1,000.00 0.00 0.00 0.00 0.00
110-4131-0104 Vacation Payout 1,000.00 0.00 0.00 0.00 0.00 110-4131-0105 Sick Leave Payout 0.00 0.00 0.00 0.00 0.00 110-4131-0109 Other Pay 1,000.00 0.00 0.00 0.00 0.00
110-4131-0210 Misc Insurance Premiums & Fees 0.00 0.00 121.19 0.00 121.19 110-4131-0211 Medical Premium Contribution 43,320.86 0.00 12,591.48 0.00 12,591.48 110-4131-0213 Dental Premiums 2,872.80 0.00 537.88 0.00 537.88 110-4131-0214 Vision Care 436.80 0.00 127.20 0.00 127.20 110-4131-0218 Aflac Fee 0.00 0.00 0.00 0.00 0.00
110-4131-0220 Pers 12,902.21 0.00 5,011.49 0.00 5,011.49 110-4131-0229 Other Benefits 0.00 0.00 240.00 0.00 240.00 110-4131-0231 Worker's Comp Premium 2,596.69 0.00 662.37 0.00 662.37 110-4131-0252 FICA/Medicare 12,037.88 0.00 4,250.83 0.00 4,250.83 110-4131-0319 Professional Services 25,000.00 0.00 0.00 0.00 0.00 110-4131-0366 Training/Travel Reimbursement 0.00 0.00 1,199.05 0.00 1,199.05 110-4131-0741 Machinery & Equipment 0.00 0.00 0.00 0.00 0.00 110-4131 EXPENSE Totals: 255,817.56 0.00 83,579.89 297.68 83,282.21 Dept 4150 Finance
110-4150-0101 Salaries & Wages, Regular 329,502.56 0.00 184,202.50 1,003.04 183,199.46 110-4150-0102 Overtime 3,108.72 0.00 11,879.92 53.33 11,826.59 110-4150-0103 Comp Time Payout 1,574.08 0.00 2,433.72 0.00 2,433.72 110-4150-0104 Vacation Payout 0.00 0.00 0.00 0.00 0.00
110-4150-0105 Sick Leave Payout 0.00 0.00 0.00 0.00 0.00 110-4150-0109 Other Pay 2,080.00 0.00 1,280.00 5.71 1,274.29 110-4150-0210 Misc Insurance Premiums & Fees 1,300.00 0.00 596.02 0.00 596.02 110-4150-0211 Medical Premium Contribution 123,680.39 0.00 52,471.20 0.00 52,471.20 110-4150-0212 Uniforms 0.00 0.00 0.00 0.00 0.00
110-4150-0213 Dental Premiums 6,309.60 0.00 2,142.56 0.00 2,142.56 110-4150-0214 Vision Care 873.60 0.00 467.54 0.00 467.54 GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 8
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 110-4150-0220 Pers 27,586.38 0.00 13,188.96 38.68 13,150.28 110-4150-0229 Other Benefits 0.00 0.00 0.00 0.00 0.00
110-4150-0231 Worker's Comp Premium 6,934.87 0.00 1,420.45 0.00 1,420.45 110-4150-0252 FICA/Medicare 25,146.67 0.00 13,912.89 43.90 13,868.99 110-4150-0312 Auditing & Accounting 35,386.55 0.00 21,115.32 0.00 21,115.32 110-4150-0319 Professional Services 36,850.00 0.00 20,329.98 185.56 20,144.42 110-4150-0320 Dues & Memberships 500.00 0.00 0.00 0.00 0.00 110-4150-0364 Legal Notices 0.00 0.00 215.60 0.00 215.60 110-4150-0366 Training/Travel Reimbursement 12,000.00 0.00 3,065.93 0.00 3,065.93 110-4150-0381 Small Tools & Equipment 1,000.00 0.00 1,186.20 0.00 1,186.20 110-4150-0384 Books & Subscriptions 0.00 0.00 0.00 0.00 0.00 110-4150-0396 Allocation to IT Services 55,932.00 0.00 0.00 0.00 0.00 110-4150-0397 Alloc to Facilities Maint 6,238.00 0.00 0.00 0.00 0.00 110-4150-0801 Salary/Benefits Allocation 289,231.28 0.00 0.00 0.00 0.00 110-4150-0802 Cost Allocation contra Exp -231,903.40 0.00 0.00 0.00 0.00 110-4150 EXPENSE Totals: 733,331.30 0.00 329,908.79 1,330.22 328,578.57 Dept 4190 Non-departmental
110-4190-0224 Retiree Medical Benefits 388,751.88 0.00 209,187.37 5,111.84 204,075.53 110-4190-0225 OPEB Funding 5,000.00 0.00 0.00 0.00 0.00 110-4190-0232 Worker's Comp Deductible 0.00 0.00 0.00 0.00 0.00 110-4190-0233 Workers Compensation Assess 36,000.00 0.00 0.00 0.00 0.00 110-4190-0251 Unemployment Insurance 7,000.00 0.00 4,609.64 0.00 4,609.64 110-4190-0319 Professional Services 45,517.50 0.00 29,393.76 901.06 28,492.70 110-4190-0320 Dues & Memberships 24,849.00 0.00 19,829.09 0.00 19,829.09 110-4190-0322 Fleet Services 0.00 0.00 0.00 0.00 0.00
110-4190-0351 Emergency 20,000.00 0.00 148.07 0.00 148.07 110-4190-0355 Equipment Leases 30,000.00 0.00 7,337.25 16,815.50 -9,478.25 110-4190-0356 Rentals - Equipment & Vehicles 7,300.00 0.00 6,430.26 1,260.11 5,170.15 110-4190-0358 Liability Premium 320,923.00 0.00 369,932.28 0.00 369,932.28 110-4190-0359 Liability Deductible 10,000.00 0.00 0.00 0.00 0.00 110-4190-0360 Property Premium 94,185.60 0.00 100,383.39 0.00 100,383.39 110-4190-0362 Telephone & Communication 18,000.00 0.00 9,951.65 0.00 9,951.65 110-4190-0365 Copying/Printing Bid Docs 1,000.00 0.00 2,969.56 0.00 2,969.56 110-4190-0371 Meetings/City Business 20,000.00 0.00 4,101.97 0.00 4,101.97 110-4190-0372 Postage 10,000.00 0.00 3,298.39 0.00 3,298.39 110-4190-0375 General Supplies 10,000.00 0.00 4,836.18 194.85 4,641.33 GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 9
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 110-4190-0380 Finance Charges 0.00 0.00 520.63 0.00 520.63 110-4190-0383 Utilities 85,050.00 0.00 52,126.62 8,027.12 44,099.50 110-4190-0384 Books & Subscriptions 100.00 0.00 44.58 0.00 44.58 110-4190-0387 PERS UAL Additional Payment 150,000.00 0.00 150,000.00 0.00 150,000.00 110-4190-0396 Allocation to IT Int Serv Fund 0.00 0.00 0.00 0.00 0.00 110-4190-0601 Direct Liability Claims 0.00 0.00 0.00 0.00 0.00 110-4190-0606 Bad Debt Sent to Collection 0.00 0.00 0.00 0.00 0.00 110-4190-0619 Miscellaneous 0.00 0.00 258.49 16.14 242.35 110-4190-0630 EOC - Materials & Services 0.00 0.00 0.00 0.00 0.00 110-4190-0721 Land 0.00 0.00 0.00 0.00 0.00
110-4190-0802 Cost Allocation contra exp -733,972.33 0.00 0.00 0.00 0.00 110-4190-0915 Lease Expense 0.00 0.00 0.00 0.00 0.00
110-4190 EXPENSE Totals: 549,704.65 0.00 975,359.18 32,326.62 943,032.56 Dept 4200 Police - Operations
110-4200-0101 Salaries & Wages, Regular 1,980,002.21 0.00 1,045,553.13 4,368.88 1,041,184.25 110-4200-0102 Overtime 101,000.00 0.00 107,902.18 901.10 107,001.08 110-4200-0103 Comp Time Payout 25,188.97 0.00 38,539.34 317.23 38,222.11 110-4200-0104 Vacation Payout 5,000.00 0.00 1,397.87 0.00 1,397.87 110-4200-0105 Sick Leave Payout 0.00 0.00 0.00 0.00 0.00 110-4200-0106 Holiday Pay 104,386.37 0.00 39,762.96 0.00 39,762.96 110-4200-0109 Other Pay 102,003.88 0.00 29,749.30 137.92 29,611.38 110-4200-0210 Misc Insurance Premiums & Fees 4,364.39 0.00 2,506.83 0.00 2,506.83 110-4200-0211 Medical Premium Contribution 433,874.89 0.00 174,917.75 42.86 174,874.89 110-4200-0212 Uniforms 26,501.00 0.00 7,855.81 42.26 7,813.55 110-4200-0213 Dental Premiums 24,975.84 0.00 8,325.38 0.00 8,325.38 110-4200-0214 Vision Care 5,241.60 0.00 2,022.80 0.00 2,022.80 110-4200-0220 Pers 435,453.19 0.00 218,484.21 697.29 217,786.92 110-4200-0221 Educational Reimbursement 0.00 0.00 750.00 53.57 696.43 110-4200-0231 Worker's Comp Premium 192,768.31 0.00 34,645.14 0.00 34,645.14 110-4200-0232 Worker's Comp Deductible 0.00 0.00 0.00 0.00 0.00 110-4200-0252 FICA/Medicare 162,284.22 0.00 92,495.97 411.97 92,084.00 110-4200-0313 Laboratory 4,500.00 0.00 1,502.43 0.00 1,502.43 110-4200-0314 Animal Care & Control 35,700.00 0.00 11,900.00 0.00 11,900.00 110-4200-0318 Investigative Medical Serv 1,950.00 0.00 280.00 0.00 280.00 110-4200-0319 Professional Services 27,500.00 0.00 23,718.66 0.00 23,718.66 110-4200-0320 Dues & Memberships 3,000.00 0.00 1,396.34 0.00 1,396.34 GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 10
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 110-4200-0322 Fleet Services 170,000.00 0.00 0.00 0.00 0.00 110-4200-0351 Equipment Repair & Maint 0.00 0.00 0.00 0.00 0.00 110-4200-0356 Rental-Equip & Vehicles 0.00 0.00 932.44 0.00 932.44 110-4200-0357 Rentals - Space 4,900.00 0.00 3,763.79 0.00 3,763.79 110-4200-0362 Telephone & Communication 23,000.00 0.00 17,271.94 0.00 17,271.94 110-4200-0365 Copying/Printing 2,800.00 0.00 923.52 0.00 923.52 110-4200-0366 Training/Travel Reimbursement 40,000.00 0.00 35,750.18 4,208.19 31,541.99 110-4200-0367 PD Recruit Training 30,000.00 0.00 12,068.94 0.00 12,068.94 110-4200-0371 Meetings/City Business 500.00 0.00 0.00 0.00 0.00 110-4200-0372 Postage 4,000.00 0.00 1,531.34 246.28 1,285.06 110-4200-0374 Evidence Supplies 1,000.00 0.00 454.00 0.00 454.00 110-4200-0375 General Supplies 1,000.00 0.00 5,348.67 93.03 5,255.64 110-4200-0376 Medical/Safety Supplies 2,500.00 0.00 1,587.32 0.00 1,587.32 110-4200-0380 Wellness 15,000.00 0.00 1,500.00 0.00 1,500.00 110-4200-0381 Small Tools & Equipment 25,000.00 0.00 7,163.43 1,492.01 5,671.42 110-4200-0383 Utilities 7,500.00 0.00 3,792.56 0.00 3,792.56 110-4200-0386 Dispatch Services 436,217.09 0.00 319,181.23 0.00 319,181.23 110-4200-0387 Towing 10,000.00 0.00 0.00 0.00 0.00
110-4200-0388 Range - Ammo 3,100.00 0.00 0.00 0.00 0.00 110-4200-0389 Range - Supplies 500.00 0.00 0.00 0.00 0.00 110-4200-0396 Allocation to IT Service 178,416.00 0.00 0.00 0.00 0.00 110-4200-0397 Alloc to Facilities Maint 70,903.79 0.00 0.00 0.00 0.00 110-4200-0619 Miscellaneous 1,073.87 0.00 1,322.30 99.00 1,223.30 110-4200-0741 PD Equipment 0.00 0.00 0.00 0.00 0.00
110-4200-0800 Overhead Allocation 882,500.00 0.00 0.00 0.00 0.00 110-4200-0801 Salary Benefit Allocation 0.00 0.00 0.00 0.00 0.00 110-4200-0802 Cost Allocation contra exp -22,000.00 0.00 0.00 0.00 0.00 110-4200 EXPENSE Totals: 5,563,605.62 0.00 2,256,297.76 13,111.59 2,243,186.17 Dept 4201 Police - Administration
110-4201-0231 Worker's Comp Premium 0.00 0.00 2,115.18 0.00 2,115.18 110-4201 EXPENSE Totals: 0.00 0.00 2,115.18 0.00 2,115.18 Dept 4202 Police - Support Services
110-4202-0101 Salaries & Wages 145,021.75 0.00 125,785.67 386.13 125,399.54 110-4202-0102 Overtime 9,000.00 0.00 2,010.81 28.31 1,982.50 110-4202-0103 Comp Time Payout 0.00 0.00 346.65 0.00 346.65 GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 11
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 110-4202-0109 Other Pay 6,200.00 0.00 6,615.17 28.76 6,586.41 110-4202-0210 Misc Insurance Premium 3,142.92 0.00 289.60 0.00 289.60 110-4202-0211 Medical Premium Contributions 39,874.38 0.00 27,385.65 0.00 27,385.65 110-4202-0212 Uniforms 0.00 0.00 0.00 0.00 0.00
110-4202-0213 Dental Premiums 2,400.48 0.00 1,340.36 0.00 1,340.36 110-4202-0214 Vision Care 436.80 0.00 343.20 0.00 343.20 110-4202-0220 Pers 12,014.53 0.00 10,268.55 32.15 10,236.40 110-4202-0231 Workers Compensation 2,383.27 0.00 0.00 0.00 0.00 110-4202-0252 FICA/Medicare 12,001.83 0.00 10,100.44 146.54 9,953.90 110-4202-0319 Professional Services 0.00 0.00 984.00 0.00 984.00 110-4202-0375 Supplies - CRU 0.00 0.00 14,947.27 259.00 14,688.27 110-4202-0379 Grant Expenses 0.00 0.00 1,046.43 500.00 546.43 110-4202-0380 Emergency Winter Shelter 70,000.00 0.00 0.00 0.00 0.00 110-4202-0742 Vehicles 0.00 0.00 0.00 0.00 0.00
110-4202 EXPENSE Totals: 302,475.96 0.00 201,463.80 1,380.89 200,082.91 Dept 4220 Fire - District/city
110-4220-0220 Pers 14,057.00 0.00 30,718.00 15,359.00 15,359.00 110-4220-0232 Workers Comp Deductible 0.00 0.00 0.00 0.00 0.00 110-4220-0319 Professional Services 434,512.00 0.00 224,255.50 0.00 224,255.50 110-4220 EXPENSE Totals: 448,569.00 0.00 254,973.50 15,359.00 239,614.50 Dept 4320 Community Development
110-4320-0101 Salaries & Wages, Regular 179,705.20 0.00 155,973.51 659.71 155,313.80 110-4320-0102 Overtime 2,196.79 0.00 163.44 0.00 163.44 110-4320-0103 Comp Time Payout 1,492.50 0.00 4,963.29 0.00 4,963.29 110-4320-0104 Vacation Payout 0.00 0.00 614.29 0.00 614.29 110-4320-0105 Sick Leave Payout 0.00 0.00 0.00 0.00 0.00 110-4320-0109 Other Pay 599.35 0.00 0.00 0.00 0.00
110-4320-0210 Misc Insurance Premiums & Fees 1,000.00 0.00 436.59 0.00 436.59 110-4320-0211 Medical Premium Contribution 26,860.39 0.00 26,539.20 14.29 26,524.91 110-4320-0213 Dental Premiums 2,308.80 0.00 1,014.46 0.00 1,014.46 110-4320-0214 Vision Care 655.20 0.00 254.80 0.00 254.80 110-4320-0216 Employee Assistance Program 0.00 0.00 0.00 0.00 0.00 110-4320-0220 Pers 17,308.58 0.00 12,962.59 53.96 12,908.63 110-4320-0231 Worker's Comp Premium 3,582.30 0.00 631.34 0.00 631.34 110-4320-0252 FICA/Medicare 24,046.50 0.00 12,150.32 49.66 12,100.66 GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 12
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 110-4320-0319 Professional Services 114,470.32 0.00 34,017.75 0.00 34,017.75 110-4320-0320 Dues & Memberships 500.00 0.00 0.00 0.00 0.00 110-4320-0364 Legal Notices 8,000.00 0.00 1,207.09 0.00 1,207.09 110-4320-0366 Training/Travel Reimbursement 15,186.00 0.00 3,017.20 0.00 3,017.20 110-4320-0371 Meetings/City Business 500.00 0.00 144.31 0.00 144.31 110-4320-0381 Small Tools & Equipment 1,000.00 0.00 131.05 0.00 131.05 110-4320-0384 Books & Subscriptions 0.00 0.00 0.00 0.00 0.00 110-4320-0396 Allocation to IT IS 26,744.98 0.00 0.00 0.00 0.00 110-4320-0397 Alloc to Facilities Maint 8,957.37 0.00 0.00 0.00 0.00 110-4320-0607 Misc Assistance Program 0.00 0.00 0.00 0.00 0.00 110-4320-0800 Overhead Allocation 336,667.60 0.00 0.00 0.00 0.00 110-4320-0801 Salary/Benefits Allocation -3,263.00 0.00 0.00 0.00 0.00 110-4320-0802 Cost Allocation contra exp -217,101.23 0.00 0.00 0.00 0.00 110-4320 EXPENSE Totals: 551,417.65 0.00 254,221.23 777.62 253,443.61 Dept 4321
110-4321-0319 Professional Services 190,000.00 0.00 122,604.23 38,980.00 83,624.23 110-4321-0320 Dues & Memberships 150.00 0.00 0.00 0.00 0.00 110-4321-0364 Legal Notices 0.00 0.00 0.00 0.00 0.00
110-4321-0365 Copying/Printing 0.00 0.00 0.00 0.00 0.00 110-4321-0366 Training/Travel Reimbursement 0.00 0.00 0.00 0.00 0.00 110-4321-0371 Meetings/Marketing & Promotion 0.00 0.00 315.08 0.00 315.08 110-4321-0381 Small Tools & Equipment 0.00 0.00 0.00 0.00 0.00 110-4321-0382 VFB Committee 45,000.00 0.00 27,331.51 395.00 26,936.51 110-4321-0384 Books & Subscription 0.00 0.00 930.88 0.00 930.88 110-4321-0619 Events/Fireworks 35,000.00 0.00 1,382.71 0.00 1,382.71 110-4321 EXPENSE Totals: 270,150.00 0.00 152,564.41 39,375.00 113,189.41 Dept 4330 Engineering
110-4330-0101 Salaries & Wages, Regular 633,642.80 0.00 332,050.10 1,455.04 330,595.06 110-4330-0102 Overtime 4,615.01 0.00 706.73 6.68 700.05 110-4330-0103 Comp Time Payout 3,570.64 0.00 352.21 0.00 352.21 110-4330-0104 Vacation Payout 6,884.18 0.00 0.00 0.00 0.00 110-4330-0105 Sick Leave Payout 0.00 0.00 0.00 0.00 0.00 110-4330-0109 Other Pay 7,232.42 0.00 17,760.00 82.86 17,677.14 110-4330-0210 Misc Insurance Premiums & Fees 2,500.00 0.00 933.88 0.00 933.88 110-4330-0211 Medical Premium Contribution 64,079.54 0.00 44,040.80 14.29 44,026.51 GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 13
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 110-4330-0212 Uniforms 0.00 0.00 0.00 0.00 0.00
110-4330-0213 Dental Premiums 5,882.02 0.00 2,197.65 0.00 2,197.65 110-4330-0214 Vision Care 1,574.66 0.00 693.21 0.00 693.21 110-4330-0220 Pers 45,103.75 0.00 40,544.25 132.14 40,412.11 110-4330-0221 Educational Reimbursement 0.00 0.00 0.00 0.00 0.00 110-4330-0223 Vehicle Allowance 0.00 0.00 0.00 0.00 0.00 110-4330-0231 Worker's Comp Premium 12,785.88 0.00 7,210.73 0.00 7,210.73 110-4330-0252 FICA/Medicare 35,418.29 0.00 25,879.09 0.00 25,879.09 110-4330-0310 Engineering 40,000.00 0.00 23,201.00 0.00 23,201.00 110-4330-0319 Professional Services 8,000.00 0.00 6,802.68 0.00 6,802.68 110-4330-0322 Fleet Services 0.00 0.00 0.00 0.00 0.00
110-4330-0366 Training/Travel Reimbursement 8,000.00 0.00 3,762.06 0.00 3,762.06 110-4330-0373 Licenses & Permits 400.00 0.00 0.00 0.00 0.00 110-4330-0377 Boot Expense 375.00 0.00 0.00 0.00 0.00
110-4330-0381 Small Tools & Equipment 500.00 0.00 247.12 0.00 247.12 110-4330-0384 Books & Subscriptions 200.00 0.00 177.98 0.00 177.98 110-4330-0396 Allocations to IT IS 85,583.93 0.00 0.00 0.00 0.00 110-4330-0397 Alloc to Facilities Main 6,718.00 0.00 0.00 0.00 0.00 110-4330-0801 Salary/Benefits Allocation 2,370.00 0.00 0.00 0.00 0.00 110-4330-0802 Cost Allocation Contra Exp -38,129.43 0.00 0.00 0.00 0.00 110-4330 EXPENSE Totals: 937,306.69 0.00 506,559.49 1,691.01 504,868.48 Dept 4390 Community Contributions
110-4390-0396 Allocation to IT Int Serv Fund 0.00 0.00 0.00 0.00 0.00 110-4390-0619 Miscellaneous 180,166.00 0.00 42,760.25 0.00 42,760.25 110-4390-0621 Chamber of Commerce 2,000.00 0.00 2,000.00 0.00 2,000.00 110-4390-0622 FB Promotion Committee 0.00 0.00 0.00 0.00 0.00 110-4390-0623 PEG TV 0.00 0.00 70.48 24.14 46.34
110-4390-0638 Camp Fire Donation 0.00 0.00 0.00 0.00 0.00 110-4390 EXPENSE Totals: 182,166.00 0.00 44,830.73 24.14 44,806.59 Dept 4391 Promotion Committee
110-4391-0319 Promotion Committee 0.00 0.00 0.00 0.00 0.00 110-4391 EXPENSE Totals: 0.00 0.00 0.00 0.00 0.00
Dept 4392 Parks & Facilities
GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 14
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 110-4392-0319 Professional Services 9,587.50 0.00 6,872.47 0.00 6,872.47 110-4392-0322 Fleet Services 12,902.00 0.00 0.00 0.00 0.00 110-4392-0353 Park Maintenance 14,000.00 0.00 3,981.46 0.00 3,981.46 110-4392-0366 Training/Travel Reimbursement 0.00 0.00 0.00 0.00 0.00 110-4392-0375 General Supplies 22,000.00 0.00 14,991.14 444.48 14,546.66 110-4392-0381 Small Tools & Equipment 1,200.00 0.00 1,599.24 0.00 1,599.24 110-4392-0396 Allocation to IT Int Serv Fund 5,349.00 0.00 0.00 0.00 0.00 110-4392-0397 Alloc to Facilities Maint 61,235.75 0.00 0.00 0.00 0.00 110-4392-0800 Overhead Allocation 142,097.51 0.00 0.00 0.00 0.00 110-4392-0801 Salary/Benefits Allocation 198,796.37 0.00 0.00 0.00 0.00 110-4392-0802 Cost Allocation contra exp 0.00 0.00 0.00 0.00 0.00 110-4392 EXPENSE Totals: 467,168.13 0.00 27,444.31 444.48 26,999.83 Dept 4520 Street Maintenance
110-4520-0319 Professional Services 40,000.00 0.00 24,552.22 0.00 24,552.22 110-4520-0322 Fleet Services 83,657.14 0.00 0.00 0.00 0.00 110-4520-0375 General Supplies 12,000.00 0.00 4,580.40 0.00 4,580.40 110-4520-0376 Safety Maintenance 5,000.00 0.00 0.00 0.00 0.00 110-4520-0383 Utilities 120,000.00 0.00 30,433.11 0.00 30,433.11 110-4520-0396 Allocation to IT ISF 0.00 0.00 0.00 0.00 0.00 110-4520-0800 Overhead Allocation 105,509.32 0.00 0.00 0.00 0.00 110-4520-0801 Salary/Benefit Allocation 62,443.75 0.00 0.00 0.00 0.00 110-4520 EXPENSE Totals: 428,610.21 0.00 59,565.73 0.00 59,565.73 Dept 4522 Streets-Storm Drains
110-4522-0310 Engineering 0.00 0.00 0.00 0.00 0.00
110-4522-0319 Professional Services 53,620.07 0.00 30,160.07 0.00 30,160.07 110-4522-0322 Fleet Services 11,570.24 0.00 0.00 0.00 0.00 110-4522-0366 Training/Travel Reimbursement 500.00 0.00 0.00 0.00 0.00 110-4522-0373 Licenses & Permits 8,000.00 0.00 7,499.00 0.00 7,499.00 110-4522-0375 General Supplies 12,000.00 0.00 2,274.69 48.52 2,226.17 110-4522-0396 Allocation to IT ISF 0.00 0.00 0.00 0.00 0.00 110-4522-0751 Infrastructure 0.00 0.00 0.00 0.00 0.00
110-4522-0800 Overhead Allocation 71,616.67 0.00 0.00 0.00 0.00 110-4522-0801 Salary/Benefits Allocation 33,402.62 0.00 0.00 0.00 0.00 110-4522-0802 Cost Allocation Contra Exp 0.00 0.00 0.00 0.00 0.00 GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 15
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 110-4522 EXPENSE Totals: 190,709.60 0.00 39,933.76 48.52 39,885.24 Dept 4550 Fleet Services
110-4550-0801 Salary/Benefits Allocation 0.00 0.00 0.00 0.00 0.00 110-4550 EXPENSE Totals: 0.00 0.00 0.00 0.00 0.00
Dept 4570 Corporation Yard
110-4570-0101 Salaries & Wages, Regular 551,548.15 0.00 182,123.27 715.36 181,407.91 110-4570-0102 Overtime 3,000.00 0.00 2,970.33 36.05 2,934.28 110-4570-0103 Comp Time Payout 4,000.00 0.00 2,278.91 0.00 2,278.91 110-4570-0104 Vacation Payout 0.00 0.00 686.06 0.00 686.06 110-4570-0105 Sick Leave Payout 0.00 0.00 0.00 0.00 0.00 110-4570-0109 Other Pay 10,000.00 0.00 8,072.78 32.70 8,040.08 110-4570-0210 Misc Ins Premiums & Fees 2,800.00 0.00 683.55 0.00 683.55 110-4570-0211 Medical Premium Contribution 162,221.70 0.00 47,970.83 14.29 47,956.54 110-4570-0212 Uniforms 4,000.00 0.00 3,796.59 0.00 3,796.59 110-4570-0213 Dental Premiums 10,572.96 0.00 2,295.88 0.00 2,295.88 110-4570-0214 Vision Care 954.41 0.00 636.39 0.00 636.39 110-4570-0220 PERS 1,749.38 0.00 27,200.27 66.47 27,133.80 110-4570-0229 Other Benefits 0.00 0.00 0.00 0.00 0.00
110-4570-0231 Worker's Comp Premium 40,852.00 0.00 5,544.23 0.00 5,544.23 110-4570-0232 Worker's Comp Deductible 0.00 0.00 0.00 0.00 0.00 110-4570-0252 FICA/Medicare 0.00 0.00 14,692.64 57.20 14,635.44 110-4570-0319 Professional Services 1,000.00 0.00 0.00 0.00 0.00 110-4570-0320 Dues & Memberships 1,500.00 0.00 300.00 0.00 300.00 110-4570-0322 Fleet Services 0.00 0.00 0.00 0.00 0.00
110-4570-0366 Training/Travel Reimbursement 2,000.00 0.00 50.00 0.00 50.00 110-4570-0373 Licenses & Permits 2,500.00 0.00 2,190.00 0.00 2,190.00 110-4570-0375 General Supplies 6,000.00 0.00 3,609.39 0.00 3,609.39 110-4570-0376 Medical/Safety Supplies 4,000.00 0.00 3,516.69 0.00 3,516.69 110-4570-0377 Boot Expense 2,700.00 0.00 941.19 0.00 941.19 110-4570-0378 Uniforms Expense 0.00 0.00 0.00 0.00 0.00 110-4570-0381 Small Tools & Equipment 1,500.00 0.00 44.62 0.00 44.62 110-4570-0384 Books & Subscriptions 0.00 0.00 0.00 0.00 0.00 110-4570-0396 Allocation to IT Int Serv Fund 13,983.19 0.00 0.00 0.00 0.00 110-4570-0397 Alloc to Fac Maint Fund 33,407.00 0.00 0.00 0.00 0.00 110-4570-0800 Overhead Allocation 0.00 0.00 0.00 0.00 0.00 110-4570-0801 Salary/Benefits Allocation 11,868.75 0.00 0.00 0.00 0.00 GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 16
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance 110-4570-0802 Cost Allocation Contra Exp -826,137.00 0.00 0.00 0.00 0.00 110-4570 EXPENSE Totals: 46,020.54 0.00 309,603.62 922.07 308,681.55 Dept 4840 Traffic Safety
110-4840-0101 Salaries & Wages 0.00 0.00 0.00 0.00 0.00 110-4840-0102 Overtime 0.00 0.00 0.00 0.00 0.00
110-4840-0220 PERS 0.00 0.00 0.00 0.00 0.00
110-4840-0231 Worker's Comp Premium 0.00 0.00 0.00 0.00 0.00 110-4840-0252 FICA/Medicare 0.00 0.00 0.00 0.00 0.00
110-4840-0319 Professional Services 5,425.74 0.00 0.00 0.00 0.00 110-4840-0322 Fleet Services 4,551.75 0.00 0.00 0.00 0.00 110-4840-0375 General Supplies 20,000.00 0.00 15,424.96 0.00 15,424.96 110-4840-0383 Utilities 8,500.00 0.00 4,546.88 632.57 3,914.31 110-4840-0800 Overhead Allocation 57,529.98 0.00 0.00 0.00 0.00 110-4840-0801 Salary/Benefit Allocation 40,411.27 0.00 0.00 0.00 0.00 110-4840-0802 Cost Allocation Contra Exp 0.00 0.00 0.00 0.00 0.00 110-4840 EXPENSE Totals: 136,418.74 0.00 19,971.84 632.57 19,339.27 Dept 4915 Caspar Landfill & GF Debt
110-4915-0319 Professional Services 136,892.30 0.00 0.00 0.00 0.00 110-4915-0607 Caspar Landfill Property Tax 600.00 0.00 349.00 0.00 349.00 110-4915-0911 Principal 0.00 0.00 0.00 0.00 0.00
110-4915-0912 Interest 0.00 0.00 0.00 0.00 0.00
110-4915 EXPENSE Totals: 137,492.30 0.00 349.00 0.00 349.00 Dept 4916
110-4916-0911 Principal 190,000.00 0.00 0.00 0.00 0.00
110-4916-0912 Interest 243,348.00 0.00 120,571.86 241,143.72 -120,571.86 110-4916-0913 Fees 2,000.00 0.00 0.00 0.00 0.00
110-4916 EXPENSE Totals: 435,348.00 0.00 120,571.86 241,143.72 -120,571.86 Dept 7999 Transfers between funds
110-7999-0799 Transfer to Other Funds 0.00 0.00 0.00 0.00 0.00 110-7999 EXPENSE Totals: 0.00 0.00 0.00 0.00 0.00
GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 17
Account Number Description Budget Amount Beginning Balance Debit This Period Credit This Period Ending Balance EXPENSE Totals: 12,418,581.88 0.00 6,532,196.60 369,405.87 6,162,790.73 Fund 110 Totals: -180,029.63 0.00 8,297,933.14 6,778,118.01 1,519,815.13 Report Totals: -180,029.63 0.00 8,297,933.14 6,778,118.01 1,519,815.13 GL-Summary Trial Balance (3/18/2025 - 9:55 AM) Page 18