Agenda packet — Hughson City Council, March 28, 2022

CITY OF HUGHSON

CITY COUNCIL MEETING

CITY COUNCIL CHAMBERS
7018 Pine Street, Hughson, CA
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http://hughson.org/our-government/city-council/#council-agenda City Council Agenda March 28, 2022
Any documents produced by the City and distributed to a majority of the City Council regarding any item on this Agenda will be made available at the City Clerk’s counter at City Hall located at 7018 Pine Street, Hughson, CA. 2 CALL TO ORDER: Mayor George Carr
ROLL CALL: Mayor George Carr
Mayor Pro Tem Harold Hill
Councilmember Ramon Bawanan
Councilmember Samuel Rush
Councilmember Michael Buck
FLAG SALUTE: Mayor George Carr
INVOCATION: Hughson Ministerial Association

1. PUBLIC BUSINESS FROM THE FLOOR (No Action Can Be Taken):

Members of the audience may address the City Council on any item of interest to the public pertaining to the City and may step to the podium, state their name and city of residence for the record (requirement of name and city of residence is optional) and make their presentation. Please limit presentations to five minutes. Since the City Council cannot take action on matters not on the agenda, unless the action is authorized by Section 54954.2 of the Government Code, items of concern, which are not urgent in nature can be resolved more expeditiously by completing and submitting to the City Clerk a “Citizen Request Form” which may be obtained from the City Clerk.

2. PRESENTATIONS:

2.1: Review and Accept the 2021 Hughson Police Services Year-End Report.

3. CONSENT CALENDAR:

All items listed on the Consent Calendar are to be acted upon by a single action of the City Council unless otherwise requested by an individual Councilmember for special consideration. Otherwise, the recommendation of staff will be accepted and acted upon by roll call vote.

3.1: Approve the Minutes of the Regular Meeting of March 14, 2022.

3.2: Approve the Warrants Register.

3.3: Adopt Resolution No. 2022-10, Accepting the City of Hughson 2021 Annual General Plan Report and the 2021 Annual Housing Element Progress Report.

City Council Agenda March 28, 2022
Any documents produced by the City and distributed to a majority of the City Council regarding any item on this Agenda will be made available at the City Clerk’s counter at City Hall located at 7018 Pine Street, Hughson, CA. 3 3.4: Adopt Resolution No. 2022-11, Approving the City of Hughson 2022 Senate Bill 1, Road Repair and Accountability Act, Local Streets and Roads Annual Reporting Program Project List.

3.5: Approve the Request by the Hughson Chamber of Commerce to Hold a Public Event and Sell Alcohol at the 2022 Hughson Fruit and Nut Festival Event.

3.6: Approve an Agreement with the Hughson Chamber of Commerce for Promotional Services.

3.7: Adopt Resolution No. 2022-12, Approving the Mid-Year Adjustments to the Operating Budget for Fiscal Year 2021-22.

4. UNFINISHED BUSINESS: NONE.

5. PUBLIC HEARING TO CONSIDER THE FOLLOWING: NONE.

6. NEW BUSINESS: NONE.

7. CORRESPONDENCE: NONE.

8. COMMENTS:

8.1: Staff Reports and Comments: (Information Only – No Action) City Manager:

Deputy City Clerk:

Community Development Director:

Director of Finance and Administrative Services:

Police Services:

City Attorney:

Student Representative:

8.2: Council Comments: (Information Only – No Action)

8.3: Mayor’s Comments: (Information Only – No Action)
City Council Agenda March 28, 2022
Any documents produced by the City and distributed to a majority of the City Council regarding any item on this Agenda will be made available at the City Clerk’s counter at City Hall located at 7018 Pine Street, Hughson, CA. 4 9. CLOSED SESSION TO DISCUSS THE FOLLOWING: NONE.

ADJOURNMENT:

Notice Regarding Non-English Speakers:

Pursuant to California Constitution Article III, Section IV, establishing English as the official language for the State of California, and in accordance with California Code of Civil Procedures Section 185, which requires proceedings before any State Court to be in English, notice is hereby given that all proceedings before the City of Hughson City Council shall be in English and anyone wishing to address the Council is required to have a translator present who will take an oath to make an accurate translation from any language not English into the English language UPCOMING EVENTS:

March 29
 Fiscal Year 2022/2023 Annual Action Plan (AAP) for the Community Development Block Grant (CDBG) Community Meeting, City Council Chambers, 5:00 PM
April 2  Taste of Hughson, St. Anthony’s Church, 6:00 PM April 6  City/Fire 2+2 Committee Meeting, Hughson Fire Station, 5:30 PM

WAIVER WARNING
If you challenge a decision/direction of the City Council in court, you may be limited to raising only those issues you or someone else raised at a public hearing(s) described in this Agenda, or in written correspondence delivered to the City of Hughson at or prior to, the public hearing(s).

City Council Agenda March 28, 2022
Any documents produced by the City and distributed to a majority of the City Council regarding any item on this Agenda will be made available at the City Clerk’s counter at City Hall located at 7018 Pine Street, Hughson, CA. 5 April 9-10  City-Wide Yard Sale
April 11  City Council Meeting, City Council Chambers/WebEx Videoconference/YouTube Live Stream, 6:00 PM
April 12  Parks, Recreation & Entertainment Commission Meeting, City Council Chambers, 6:00 PM
April 16  Community Egg Hunt, Hughson Arboretum and Gardens, 10:00 AM April 19  Planning Commission Meeting, City Council Chambers, 6:00 PM April 25  Economic Development Committee Meeting, City Council Chambers, 4:30 PM
April 25  City Council Meeting, City Council Chambers/WebEx Videoconference/YouTube Live Stream, 6:00 PM
General Information: The Hughson City Council meets in the Council Chambers on the second and fourth Mondays of each month at 6:00 p.m., unless otherwise noticed.

Council Agendas: The City Council agenda is now available for public review at the City’s website at and City Clerk's Office, 7018 Pine Street, Hughson, California on the Friday, prior to the scheduled meeting. Copies and/or subscriptions can be purchased for a nominal fee through the City Clerk’s Office.

Questions: Contact the Deputy City Clerk at (209) 883-4054.

AFFIDAVIT OF POSTING
DATE: March 24, 2022 TIME: 5:00 PM
NAME: Ashton Gose TITLE: Deputy City Clerk
Meeting Date: March 28, 2022
Subject: Acceptance of the Hughson Police Services 2021 YearEnd Report Presented By: Fidel Landeros, Chief of Police Services
Approved: __________________________________
City Manager
Staff Recommendation:

Review and accept the 2021 Hughson Police Services Year-End Report.

Background and Overview:

Every year, Hughson Police Services provides the City Council with a year-end report. This report provides the case highlights, crime and gang statistics, and traffic activity summaries for 2021.

Hughson Police Services continues to work diligently to suppress crime and maintain a vigil eye throughout the community. The number one goal is to protect the community and neighborhoods.

Fiscal Impact:

Law enforcement services are provided to the City of Hughson through a contract with the Stanislaus County Sheriff’s Department. The term of the current agreement is July 1, 2020 through June 30, 2024. The cost per this agreement for the current fiscal year is $1.4 million. This expense is included annually as part of the budget process.

CITY COUNCIL AGENDA ITEM NO. 2.1
SECTION 2: PRESENTATIONS

JEFF DIRKSE SHERIFF - CORONER
2021

YEAR END REPORT

CITY OF HUGHSON

LAW ENFORCEMENT

SERVICES PROVIDED

BY THE STANISLAUS
COUNTY SHERIFF’S
OFFICE

JEFF DIRKSE SHERIFF - CORONER

OUR CORE VALUES, MISSION,

VISION AND MOTTO

BUILDING TRUST, REDUCING CRIME, AND PROMOTING SAFETY

JEFF DIRKSE SHERIFF - CORONER

MESSAGE FROM THE

SHERIFF JEFF DIRKSE
“I’m proud of the work the Sheriff’s Office team has
done in the last year. In spite of the continued
challenges of COVID-19 we have made great strides
in our enforcement operations, community programs
and internal innovation. As we move into the next
fiscal year we expect to continue to add even more
staffing and resources to protect our community.”

BUILDING TRUST, REDUCING CRIME, AND PROMOTING SAFETY

JEFF DIRKSE SHERIFF - CORONER

MESSAGE FROM

CHIEF LANDEROS
“In 2021, despite the unique challenge our community faced in striving for normalcy, Hughson Police Services remained consistent with the high level of service provided to our community. Aside from providing professional and efficient police services, our team participated in community events meant to enhance community trust in law enforcement and promote safety which ultimately assists in reducing crime. 2021 was a successful year for Hughson Police Services and we look forward to the year ahead.”

BUILDING TRUST, REDUCING CRIME, AND PROMOTING SAFETY

JEFF DIRKSE SHERIFF - CORONER

LEGAL CLERK COMMUNITY RESOURCE DEPUTY

BUILDING TRUST, REDUCING CRIME, AND PROMOTING SAFETY
Renee Warnock Sanjay Prasad

HUGHSON POLICE SERVICES STAFF

JEFF DIRKSE SHERIFF - CORONER

DEPUTY SHERIFFS

BUILDING TRUST, REDUCING CRIME, AND PROMOTING SAFETY

CORBIN ALANIS JOAQUIN FLORES DANIEL CAMPOS BRYAN CUMMINGS

JEFF DIRKSE SHERIFF - CORONER
STANISLAUS COUNTY SHERIFF’S OFFICE

CRIME ANALYST UNIT
YEAR END REPORT – HUGHSON POLICE SERVICE
(U//FOUO) Table 8 shows yearly totals of crime incidents, which have been reported and classified according to the UCR program during the period between January 1, 2016, and December 31.2021.

BUILDING TRUST, REDUCING CRIME, AND PROMOTING SAFETY

JEFF DIRKSE SHERIFF - CORONER

CALLS FOR SERVICE

BUILDING TRUST, REDUCING CRIME, AND PROMOTING SAFETY

JEFF DIRKSE SHERIFF - CORONER

ARRESTS

BUILDING TRUST, REDUCING CRIME, AND PROMOTING SAFETY

JEFF DIRKSE SHERIFF - CORONER

SELF-INITIATED ACTIVITIES
SELF-INITIATED ACTIVITIES 2016 2017 2018 2019 2020 2021 TOTAL 3,007 1,441 1,793 1,506 1,260 720
Area Check 40 45 63 62 8 21
Bike Stop 115 92 200 108 57 12
Community-Oriented Policing 24 6 40 13 5 11
Extra Patrol Request 66 58 79 14 35 37
Foot Patrol 10 19 24 6 2 1
Subject Stop 126 139 217 121 69 12
Traffic Stop 2,626 1,082 1,169 1,182 1,083 626
290 Sex Registrant 0 0 1 0 1 0

BUILDING TRUST, REDUCING CRIME, AND PROMOTING SAFETY JEFF DIRKSE SHERIFF - CORONER

JEFF DIRKSE SHERIFF - CORONER
CHANGE

OCCURRING
IN 2022-
UCR
RETIRINGNIBRS/CIBRS

TAKING THE
REINS
• Uniform Crime Reporting (UCR) is officially retiring in 2021. We are in the process of transitioning to its
replacement, National Incident Based Reporting Systems
(NIBRS) and California Incident-Based Reporting System
(CIBRS). UCR data will continue to be collected until
NIBRS/CIBRS is fully implemented.
• Elimination of the hierarchy rule
• A key differentiating factor of NIBRS is the elimination of the hierarchy rule. UCR employs the hierarchy rule to
recognize the most serious offense per incident, whereas under NIBRS, agencies are required to submit detailed
information about all offenses committed in a single
incident. With NIBRS, officers can collect data on up to 10 criminal offenses within an incident. An incident is
considered one or more offenses committed by the same
offender or group of offenders acting in concert at the same time and place.

BUILDING TRUST, REDUCING CRIME, AND PROMOTING SAFETY

JEFF DIRKSE SHERIFF - CORONER

NATIONAL NIGHT
OUT 2021
• On Tuesday August 3rd we came together
to celebrate community, partnerships, and
friendships. National Night Out was a success
because of the efforts and passion for safe
neighborhoods our community has. Thank you
to all the host families! Every neighborhood
party was fun and welcoming for all. Thank
you to all our local agencies that participated
and made Hughson National Night Out 2021
special for all. This year we had participants
from Sierra Vista, Hughson Fire Department,
Hughson School District, PG&E and our City
Staff and Council! We also Sheriff’s Office
specialty teams such as SWAT, STARS and
EXPLORERS.Sheriff Jeff Dirkse made an
appearance by flying over in our SO
helicopter!! Let’s keep the spirit of safe
neighborhoods and community partnerships
going year-round!!

BUILDING TRUST, REDUCING CRIME, AND PROMOTING SAFETY

JEFF DIRKSE SHERIFF - CORONER

HALLOWEEN PARADE

AND TRUNK TENT AND
TREAT EVENT 2021
• On October 29th, HPS and The Stanislaus
Sheriff’s Office was involved in the Halloween
Parade and Trunk Tent and Treat event. We
had patrol untis assigned to HPS and from the
main Sheriff’s office assist with law
enforcement presence/security and traffic
control. Our office also took the opportunity
to engage the community at the Trunk, Tent
and Treat Event. The community
engagement and efforts did not go
unnoticed. I have seen social media posts
and spoken to folks who affirm the sentiment.

The booths, specialty teams, haunted
transportation bus, donations, and social
media coverage were amazing. Due to the
great teamwork between City
Staff/PublicWorks and HPS, Hughson and
surrounding communities enjoyed a fantastic
eventful day!

BUILDING TRUST, REDUCING CRIME, AND PROMOTING SAFETY

JEFF DIRKSE SHERIFF - CORONER

HUGHSON

CHRISTMAS
PARADE 2021
• December 4th-We had a
fantastic time participating in
The 2021 Hughson Christmas
Parade!!! It was heartwarming to
see family and friends gathered
along the streets to welcome the
parade as it made its way
around town. Hughson Police
Services wishes everyone a Merry
Christmas and a safe holiday

BUILDING TRUST, REDUCING CRIME, AND PROMOTING SAFETY

JEFF DIRKSE SHERIFF - CORONER
2022 GOALS

BUILDING TRUST

REDUCING CRIME

PROMOTING SAFETY
Implementing creative ways
to engage with the
community.

Concentrated effort to
communicate via social
media platforms with the
community.

Implementing Stanislaus
County ALPR (automated
license plate reader) ProjectSupporting Safe
Neighborhoods

BUILDING TRUST, REDUCING CRIME, AND PROMOTING SAFETY

JEFF DIRKSE SHERIFF - CORONER
LOOKING FORWARD TO 2022

BUILDING TRUST, REDUCING CRIME, AND PROMOTING SAFETY
Any documents produced by the City and distributed to a majority of the City Council regarding any item on this Agenda will be made available at the City Clerk’s counter at City Hall located at 7018 Pine Street, Hughson, CA.

Meeting Date: March 28, 2022
Subject: Approval of the City Council Minutes
Presented By: Ashton Gose, Deputy City Clerk
Approved By: ____________________________
City Manager
Staff Recommendation:

Approve the Minutes of the Regular Meeting of March 14, 2022.

Background and Overview:

The draft minutes of the March 14, 2022 meeting are prepared for the Council’s review.

CITY COUNCIL AGENDA ITEM NO. 3.1
SECTION 3: CONSENT CALENDAR
City Council Minutes March 14, 2022
Any documents produced by the City and distributed to a majority of the City Council regarding any item on this Agenda will be made available at the City Clerk’s counter at City Hall located at 7018 Pine Street, Hughson, CA. 1 MINUTES
MONDAY, MARCH 14, 2022 – 6:16 P.M.

CALL TO ORDER: Mayor George Carr
ROLL CALL:

Present: Mayor George Carr
Mayor Pro Tem Harold Hill
Councilmember Ramon Bawanan
Councilmember Michael Buck

Absent: Councilmember Sam Rush
Staff Present: Merry Mayhew, City Manager
Ashton Gose, Deputy City Clerk
Daniel Schroeder, City Attorney
Anna Nicholas, Director of Finance and Admin Services
Rachel Wyse, Community Development Director
Jose Vasquez, Public Works Superintendent
Jaime Velazquez, Utilities Superintendent
Sam Luna, Park Maintenance Worker

1. PUBLIC BUSINESS FROM THE FLOOR (No Action Can Be Taken):

NONE.

2. PRESENTATIONS:

2.1: Recognition of Jaime Velazquez for 15 Years of Service.

Director Wyse recognized Jaime Velazquez for 15 years of service.

CITY OF HUGHSON

CITY COUNCIL MEETING

CITY COUNCIL CHAMBERS
7018 PINE STREET, HUGHSON, CA
City Council Minutes March 14, 2022
Any documents produced by the City and distributed to a majority of the City Council regarding any item on this Agenda will be made available at the City Clerk’s counter at City Hall located at 7018 Pine Street, Hughson, CA. 2 2.2: Recognition of Sam Luna for 15 Years of Service.

Superintendent Vasquez recognized Sam Luna for 15 years of service.

3. CONSENT CALENDAR:

3.1: Approve the Minutes of the Regular Meeting of February 14, 2022.

3.2: Approve the Minutes of the Regular Meeting of February 28, 2022.

3.3: Approve the Warrants Register.

3.4: Adopt Resolution No. 2022-08, Waiving Fees for the City-Wide Yard Sale Scheduled for April 9 – April 10, 2022.

3.5: Adopt Resolution No. 2022-09, Authorizing the City of Hughson to Provide Workers’ Compensation Coverage for Non-Safety Volunteers and Interns that are Utilized for Certain City Services.

3.6: Approval to Award a Three-year Contract in the Amount of $16,234.10 Annually, to Bay City Electric for the Annual and Semi-annual Testing and Maintenance of the City’s Generators.

HILL/ BUCK 4-0-0-1 motion passes to approve the consent calendar as presented, with the following roll call vote:

BAWANAN RUSH BUCK HILL CARR

AYE ABSENT AYE AYE AYE

4. UNFINISHED BUSINESS: NONE.

5. PUBLIC HEARING TO CONSIDER THE FOLLOWING: NONE.

6. NEW BUSINESS:

6.1: Authorization to Release Bid Documents for Sewer and Water Improvements on Tully Road and Sewer Improvements on 2nd Street.

Director Wyse presented the staff report on this item.

CARR/ BUCK 4-0-0-1 motion passes to authorize to release bid documents for sewer and water improvements on Tully Road and sewer improvements on 2nd Street.

7. CORRESPONDENCE: NONE.

8. COMMENTS:

8.1: Staff Reports and Comments: (Information Only – No Action) City Manager:

City Manager Mayhew provided an update regarding Measure L.

Deputy City Clerk:

Deputy City Clerk Gose provided an update to the City Council regarding FPPC Form 700s and the 2022 General Election.

Community Development Director:

Director Wyse provided an updated regarding several developments within the City. She also informed the Council of a joint Planning and Parks, Recreation and Entertainment Commission meeting on March 22, 2022.

Director of Finance and Administrative Services:

Director Nicholas informed the Council that the Fiscal Year 2021-2022 Mid-year Budget would be on the March 28, 2022 regular meeting agenda.

8.2: Council Comments: (Information Only – No Action)
Councilmember Bawanan attended the State of the City of Hughson Address on February 28, 2022. Since the last Council meeting he attended a Hughson Ministerial Association breakfast, a Hughson Lions Club meeting, a Fruit and Nut Festival planning meeting, a Budget and Finance Subcommittee meeting, and a City/School 2+2 Committee meeting. He thanked City staff and Hughson Police Services for their hard work. He personally thanked Jaime Velazquez and Sam Luna for their dedicated service to the City.

Councilmember Buck attended a City/School 2+2 Committee meeting. He personally thanked Jaime Velazquez and Sam Luna for their dedicated service to the City. He thanked City staff and Hughson Police Services for their hard work.

Mayor Pro Tem Hill attended the State of the City of Hughson Address on February 28, 2022. He thanked City staff for their hard work.

City Council Minutes March 14, 2022
Any documents produced by the City and distributed to a majority of the City Council regarding any item on this Agenda will be made available at the City Clerk’s counter at City Hall located at 7018 Pine Street, Hughson, CA. 4 8.3: Mayor’s Comments: (Information Only – No Action) Mayor Carr thanked all those who attended the State of the City Address. He attended a Budget and Finance Subcommittee meeting. He personally thanked Jaime Velazquez and Sam Luna for their dedicated service to the City. He thanked City staff and Hughson Police Services for their hard work.

9. CLOSED SESSION TO DISCUSS THE FOLLOWING:

9.1: CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION Initiation of litigation pursuant to paragraph (4) of subdivision (d) of Section 54956.9: One (1) case.

No reportable action.

9.2: CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION (Paragraph (1) of subdivision (d) of Section 54956.9) Name of case: In the Matter of the Appeal of the Membership Determination of: Linda AbidCummings, OAH Case No. 2020090772, Office of Administrative Hearings.

No reportable action.

9.3: CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION (Paragraph (1) of subdivision (d) of Section 54956.9) Name of case: In the Matter of the Appeal of the Membership Determination of: Margaret M.

Souza, OAH Case No. 2020090931, Office of Administrative Hearings.

No reportable action.

ADJOURNMENT:

HILL/BUCK 4-0-0-1 motion passes to adjourn the regular meeting of March 14, 2022, at 6:56 PM with the following roll call vote:

BAWANAN RUSH BUCK HILL CARR

AYE ABSENT AYE AYE AYE
APPROVED:
____________________________
GEORGE CARR, Mayor
City Council Minutes March 14, 2022
Any documents produced by the City and distributed to a majority of the City Council regarding any item on this Agenda will be made available at the City Clerk’s counter at City Hall located at 7018 Pine Street, Hughson, CA. 5 ATTEST:
_____________________________
ASHTON GOSE, Deputy City Clerk
Meeting Date: March 28, 2022
Subject: Approval of Warrants Register
Enclosure: Warrants Register
Presented By: Anna Nicholas, Director of Finance
Approved By: ________________________
City Manager
Staff Recommendation:

Approve the Warrants Register as presented.

Background and Overview:

The warrants register presented to the City Council is a listing of all expenditures paid from March 10, 2022, through March 21, 2022.

Fiscal Impact:

There are reductions in various funds for payment of expenses.

CITY COUNCIL AGENDA ITEM NO. 3.2
SECTION 3: CONSENT CALENDAR
3/21/2022 10:45:59 AM Page 1 of 4
Check Report
Hughson By Check Number
Date Range: 03/10/2022 - 03/21/2022
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Bank Code: Payable Bank-Payable Bank
00323 COCO'S TAQUERIA 03/14/2022 Regular 0.00 66.88 55050 INV0006686 Invoice 03/14/2022 2+2 City /School 0.00 66.88 01080 SUBWAY 03/17/2022 Regular 0.00 121.96 55051
INV0006798 Invoice 03/17/2022 Quarterly Staff Meeting March 2022 0.00 121.96 00032 AFLAC 03/17/2022 Regular 0.00 461.01 55052
565171 Invoice 03/11/2022 AFLAC 0.00 461.01
00049 ALLIED ADMINISTRATORS 03/17/2022 Regular 0.00 2,165.36 55053 INV0006786 Invoice 03/16/2022 DELTA DENTAL April 2022 0.00 2,165.36 00284 CHARTER COMMUNICATION 03/17/2022 Regular 0.00 250.68 55054 0013555030122 Invoice 03/01/2022 IP ADDRESS- PINE ST 0.00 250.68 00310 CLARK'S PEST CONTROL 03/17/2022 Regular 0.00 113.00 55055 30187725 Invoice 03/07/2022 PEST CONTROL 0.00 113.00
01711 Cynthia Rivera 03/17/2022 Regular 0.00 150.00 55056 INV0006795 Invoice 03/07/2022 Starn Park Rental/Deposit Refund Rivera 0.00 150.00 00528 GILTON SOLID WASTE MANAGE 03/17/2022 Regular 0.00 68,712.67 55057 INV0006790 Invoice 03/01/2022 GARBAGE SERVICE- February 2022 0.00 68,712.67 00546 GRANITE TELECOMMUNICATION 03/17/2022 Regular 0.00 1,403.61 55058 INV0006782 Invoice 03/01/2022 PHONES 0.00 1,403.61
01612 GreatAmerica Financial Svcs. 03/17/2022 Regular 0.00 358.92 55059 31159977 Invoice 02/28/2022 LEASE 0.00 358.92
00594 HINDERLITER, dELLAMAS & 03/17/2022 Regular 0.00 814.09 55060 SIN015256 Invoice 03/02/2022 Contract Services- Sales Tax 1st Qrt 2022 0.00 814.09 00614 HUGHSON FARM SUPPLY 03/17/2022 Regular 0.00 906.07 55061 H407373 Invoice 02/01/2022 Part and Supply Blanket PO 0.00 11.42 H407375 Invoice 03/15/2022 Blanket PO (hughson farm supply) 0.00 45.20 H407537 Invoice 02/02/2022 Blanket PO (hughson farm supply) 0.00 27.14 H407938 Invoice 02/07/2022 Blanket PO (hughson farm supply) 0.00 39.90 H408089 Invoice 02/08/2022 Blanket PO (hughson farm supply) 0.00 24.80 H408469 Invoice 02/10/2022 Part and Supply Blanket PO 0.00 79.67 H408898 Invoice 02/14/2022 Blanket PO (hughson farm supply) 0.00 6.03 H408983 Invoice 02/15/2022 Blanket PO (hughson farm supply) 0.00 40.71 H409100 Invoice 02/16/2022 Blanket PO (hughson farm supply) 0.00 20.14 H409220 Invoice 02/17/2022 Part and Supply Blanket PO 0.00 7.10 H409242 Invoice 02/17/2022 Blanket PO (hughson farm supply) 0.00 128.52 H409289 Invoice 02/17/2022 Blanket PO (hughson farm supply) 0.00 93.77 H409291 Invoice 02/17/2022 Blanket PO (hughson farm supply) 0.00 20.49 H409303 Invoice 02/17/2022 Blanket PO (hughson farm supply) 0.00 16.81 H409394 Invoice 02/18/2022 Blanket PO (hughson farm supply) 0.00 18.32 H409407 Invoice 02/18/2022 Blanket PO (hughson farm supply) 0.00 23.71 H409932 Invoice 02/23/2022 Blanket PO (hughson farm supply) 0.00 15.08 H409959 Invoice 02/23/2022 Blanket PO (hughson farm supply) 0.00 47.74 H410446 Invoice 02/28/2022 Blanket PO (hughson farm supply) 0.00 6.88 S110347-01 Invoice 02/14/2022 Part and Supply Blanket PO 0.00 232.64 00627 HUGHSON NAPA AUTO & TRUCK 03/17/2022 Regular 0.00 1,601.14 55062 330940 Invoice 02/01/2022 Blanket PO (napa fleet) 0.00 756.99 Check Report Date Range: 03/10/2022 - 03/21/2022
3/21/2022 10:45:59 AM Page 2 of 4
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 331097 Invoice 02/03/2022 Blanket PO (napa) 0.00 8.08
331203 Invoice 02/04/2022 Blanket PO (napa fleet) 0.00 323.60 331360 Invoice 02/07/2022 Blanket PO (napa) 0.00 12.92
331399 Invoice 02/08/2022 Blanket PO (napa fleet) 0.00 8.05 331442 Invoice 02/08/2022 Blanket PO (napa) 0.00 30.67
331631 Invoice 02/10/2022 Blanket PO (napa) 0.00 49.37
331966 Invoice 02/15/2022 Blanket PO (napa fleet) 0.00 73.04 331971 Invoice 02/15/2022 Blanket PO (napa) 0.00 143.34 332113 Invoice 02/16/2022 Blanket PO (napa fleet) 0.00 8.44 332137 Invoice 02/17/2022 Blanket PO (napa fleet) 0.00 3.01 332574 Invoice 02/23/2022 Blanket PO (napa fleet) 0.00 11.42 332649 Invoice 02/24/2022 Blanket PO (napa fleet) 0.00 42.05 332685 Invoice 02/24/2022 Blanket PO (napa fleet) 0.00 141.64 CM0000124 Credit Memo 02/17/2022 Credit of returned items purchased on 3312… 0.00 -11.48 01583 Hunt & Sons, Inc. 03/17/2022 Regular 0.00 1,697.29 55063 296645 Invoice 03/15/2022 blanket PO for fuel 0.00 1,697.29 01596 JHC LLC 03/17/2022 Regular 0.00 755.25 55064
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3/21/2022 10:45:59 AM Page 3 of 4
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 0172430-IN Invoice 03/02/2022 OFF-SITE PARTICIPANT 0.00 104.49 01408 RAYA, NEIL 03/17/2022 Regular 0.00 620.53 55075
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01713 Sonia Velazquez 03/17/2022 Regular 0.00 100.00 55077 INV0006797 Invoice 03/06/2022 Starn Park Rental Deposit Velazquez 0.00 100.00 01714 Stanislaus Community Foundation 03/17/2022 Regular 0.00 5,000.00 55078 202202 Invoice 02/14/2022 Stanislaus 2030 Economic Development Initi… 0.00 5,000.00 01033 STANISLAUS COUNTY 03/17/2022 Regular 0.00 12,413.00 55079 INV0006784 Invoice 03/06/2022 Fiscal Year 2021-2022 4th Qtr R21-517808 0.00 1,190.00 INV0006785 Invoice 03/06/2022 Fiscal Year 2021-2022 4th Qrt R21-517809 0.00 11,223.00 01069 STEELEY, JARED WATER & WA 03/17/2022 Regular 0.00 8,295.50 55080 9354 Invoice 03/01/2022 Monthly Professional Services Blanket PO 0.00 2,994.50 9372 Invoice 03/04/2022 Water Meter Replacement Blanket PO 0.00 5,301.00 01090 SUTTER HEALTH PLUS 03/17/2022 Regular 0.00 17,045.94 55081 1991420 Invoice 03/02/2022 MEDICAL INSURANCE- April 2022 0.00 17,045.94 01115 THE HOME DEPOT CRC 03/17/2022 Regular 0.00 1,380.40 55082 198633 3901025 Credit Memo 02/23/2022 Balance return of equipment deposit 198633… 0.00 -3.18 198633 4900963 Invoice 02/22/2022 Blanket PO (Home Depot) 0.00 150.00 27209 Invoice 03/02/2022 tools for corp yard restrooms repair 0.00 120.13 27217 Invoice 03/02/2022 tools for maintenance worker (adrian) 0.00 441.55 4180063 Invoice 02/22/2022 Blanket PO (Home Depot) 0.00 19.44 7010877 Invoice 02/09/2022 Parts, Tools 0.00 652.46
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Manual Checks
Voided Checks
Discount
Payment
Payment Type Count
Bank Code Payable Bank Summary
Bank Drafts
EFT's
36 0
0 0
0 0.00

0.00 0.00

0.00 0.00
36 0.00
Payment
143,248.16

0.00 0.00

0.00 0.00
143,248.16
Payable
Count
92 0
0 0
0 92
Check Report Date Range: 03/10/2022 - 03/21/2022
3/21/2022 10:45:59 AM Page 4 of 4
All Bank Codes Check Summary
Payment Type Discount
Payment
Count Payment
Payable
Count
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
36 0
0 0
0 0.00

0.00 0.00

0.00 0.00
36 0.00
143,248.16

0.00 0.00

0.00 0.00
143,248.16
92 0
0 0
0 92
Fund Name Period Amount
Fund Summary
999 POOLED CASH/CONSOLIDATED CASH 3/2022 143,248.16
143,248.16
Meeting Date: March 28, 2022
Subject: Adopt Resolution No. 2022-10, Accepting the City of Hughson 2021 Annual General Plan Report and the 2021
Annual Housing Element Progress Report
Enclosures: 2021 Annual Report, City of Hughson General Plan 2021 Annual Housing Element Progress Report
Presented By: Rachel Wyse, Community Development Director Approved By: _____________________________
City Manager
Staff Recommendation:

Adopt Resolution No. 2022-10, Accepting the City of Hughson 2021 Annual General Plan Report and the 2021 Annual Housing Element Progress Report.

Background and Overview:

Pursuant to Government Code Section 65400, the City of Hughson must provide an annual report (Report) by April 1, 2022, to the City Council, the Office of Planning and Research, and the Department of Housing and Community Development on the progress made toward implementing the goals and policies of the General Plan, including the Housing Element during the reporting period.

Discussion:

The purpose of the Report is to: 1) Provide an assessment or status update on the City’s progress towards implementing the General Plan; 2) Provide an assessment of the progress in meeting the City’s share of regional housing needs; 3) Provide a description of any local efforts to remove governmental constraints to the maintenance, improvement, and development of housing; and 4) Provide and update as to the degree to which the approved General Plan complies with the guidelines developed and adopted pursuant to Section 65040.2.

The date of the last revision to the General Plan must also be mentioned.

CITY COUNCIL AGENDA ITEM NO. 3.3
SECTION 3: CONSENT CALENDAR
This Report identifies any necessary adjustments or modifications to the General Plan to improve local implementation and discusses any land use decisions made during the last 12-month reporting period that relate to the goals, policies and implementation measures contained in the General Plan. Upon acceptance by the Hughson City Council, the Report will be submitted to the State.

On March 22, 2022, the Planning Commission reviewed the Annual General Plan and Housing Element Progress Reports and recommended that the City Council adopt a resolution accepting the reports.

Fiscal Impact:

The acceptance of the General Plan Annual Report and the Housing Element Progress Report has no direct fiscal impact.

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2022-10

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON ACCEPTINGTHE 2021 ANNUAL GENERAL PLAN REPORT AND THE 2021

HOUSING ELEMENT PROGRESS REPORT
WHEREAS, the City of Hughson is required by Government Code Section 65400 to provide an Annual Report on the General Plan, by April 1 of each year, for the preceding year; and
WHEREAS, the Annual Report must be transmitted to the City Council, the California Office of Planning and Research (OPR), and Department of Housing and Community Development (HCD); and
WHEREAS, the Annual Report must include the following: a) the status of the General Plan and progress in its implementation, b) the City’s progress in meeting its share of the regional housing needs and local efforts to remove governmental constraints to the maintenance, improvement, and development of housing, the degree to which its approved general plan complies with the guidelines developed and adopted pursuant to Section 65040.2 as well as the date of the last revision to the general plan; and
WHEREAS, the Hughson Planning Commission has reviewed the 2021 Annual Report on the Hughson General Plan and the 2021 Annual Housing Element Progress Report.

NOW THEREFORE BE IT RESOLVED that the Hughson City Council does hereby accept the 2021 Annual Report on the Hughson General Plan and the 2021 Annual Housing Element Progress Report.

PASSED AND ADOPTED by the Hughson City Council at a regular meeting thereof held on March 28, 2022, by the following vote:

AYES:

NOES:

ABSTENTION:

ABSENT:
»
»
»
APPROVED:

GEORGE CARR, Mayor
ATTEST:

ASHTON GOSE, Deputy City Clerk

CITY OF HUGHSON
2021 Annual General Plan Progress Report | March 28, 2022 1

ANNUAL REPORT

INTRODUCTION
California Government Code Section 65400 requires each municipality to present an annual report on its General Plan to its legislative body, i.e. City Council, the Office of Planning and Research (OPR), and the Department of Housing and Community Development (HCD) by April 1 of each year.

The purpose of the Annual Report is to: 1) Provide an assessment or status update on the City’s progress towards implementing the General Plan; and 2) Provide an assessment of the progress in meeting the City’s share of regional housing needs. The report must include local efforts to remove governmental constraints to the maintenance, improvement, and development of housing, the degree to which its approved General Plan complies with the guidelines developed and adopted pursuant to Section 65040.2 as well as the date of the last revision to the general plan.

This report will assess how the General Plan is being implemented in accordance with the adopted goals, policies and implementation measures; identify any necessary adjustments or modifications to the General Plan as a means to improve local implementation; provide a clear correlation between land use decisions that have been made during the 12-month reporting period and the goals, policies and implementation measures contained in the General Plan; and provide information regarding local agency progress in meeting its share of regional housing needs.
2021
City of Hughson General Plan

CITY OF HUGHSON
2021 Annual General Plan Progress Report | March 28, 2022 2

GENERAL PLAN
Hughson’s General Plan was adopted on December 12, 2005. The General Plan contains the seven State-required elements: Land Use, Circulation, Housing, Conservation, Open Space, Noise, and Safety. The latest Housing Element was adopted by the Hughson City Council on December 14, 2015. The State allows the combining of elements or the addition of new elements if the required seven elements are present in some fashion. Hughson’s General Plan combines the required Conservation and Open Space elements and adds a Public Services and Facilities element. The Hughson General Plan thus contains the following elements:
- Land Use
- Circulation
- Conservation and Open Space
- Public Services and Facilities
- Safety
- Noise
- Housing
Local governments are required to keep their General Plans current and internally consistent. There is no specific requirement that a local government update its General Plan on a specific timeline, with the exception of the Housing Element, which is required to be updated every eight (8) years. The City will update its Housing Element by the year 2023. The City has begun the General Plan update process which will include an update to the City’s Housing element. The current General Plan covers the years 2005-2025. The new General Plan will focus on the years 2025-2045.

The following represents the progress the City has made toward implementing the goals and guiding policies of the General Plan during this reporting period. The list is organized to correspond with the elements of the Hughson General Plan.

CITY OF HUGHSON
2021 Annual General Plan Progress Report | March 28, 2022 3

LAND USE
Amendments
The City of Hughson did not approve an amendment to the Land Use Element in 2021.

Land Use Progress
A. A Vesting Tentative Subdivision map for a 39-unit medium density residential subdivision known as Province Place was approved in 2017 and construction started in early 2018. Of the 39 homes, the final 8 building permits were issued in 2020 and finaled in 2021.

B. Walker Apartments a General Plan Amendment, Rezoning Application, and Tentative Subdivision Map was approved in July 2018 to allow the construction of a 20-unit apartment complex. Building plans were submitted in late 2018 but were put on pause by the developer. The developer reinitiated the building permit process in 2020 and the permits were issued. It is anticipated that construction on this development will be completed in the 2022 calendar year.

C. A Vesting Tentative Subdivision Map for a 69-unit low density residential subdivision known as Euclid South was approved by City Council in 2006; however, a downturn in the economy deferred construction of the subdivision until December 2019 when permits were pulled to install the infrastructure. All permits have been issued and homes are in various stages of completion.

D. A Vesting Tentative Subdivision Map for a 50-unit low density residential subdivision and one common lot known as Euclid North was approved by City Council in 2006; however, a downturn in the economy deferred construction of the subdivision until December 2020 when permits were pulled to install the infrastructure. The Design Review for the Subdivision was approved by the Planning Commission in November of 2021 and the developer has begun to pull permits.

E. An application for a rezone and general plan amendment for the development of 299 single family units was approved in September 2020. 193 of the homes will be courtyard homes on small lots, making a denser, more urban subdivision. The remaining 106 homes will be traditional single-family homes, on smaller lots than the standard R-1 lot size in Hughson. The density of this project is 5.33 DU/acre.

CITY OF HUGHSON
2021 Annual General Plan Progress Report | March 28, 2022 4 It is anticipated that construction on this development will begin in the 2022 calendar year.

CIRCULATION
Amendments
The City of Hughson did not approve an amendment to the Circulation Element in 2021.

Progress
A. In November 2016, the voters of Stanislaus County approved Measure L, a local ½ percent transportation sales tax measure. The City’s first Measure L project, Santa Fe Overlay Phase I was completed in April 2019. This project consisted of widening Santa Fe to 28 feet and grinding/milling the entire existing roadway 1” deep and applying an overlay of asphalt concrete at a minimum depth of 2”.

The boundary of the project was from Hatch Road south to Whitmore Avenue.

Phase II of this project was completed in May 2020 which completed the overlay of Santa Fe Avenue south to the edge of City limits. Measure L funding was likewise used to complete the Euclid Avenue Overlay in 2019 at a cost of $60,533, as well as a slurry seal on Locust Street. B.

CONSERVATION AND OPEN SPACE
Amendments
The City of Hughson did not approve an amendment to the Conservation and Open Space Element in 2021.

Progress
A. In November 2018, the City purchased Lebright Fields from the Hughson Unified School District. Lebright Fields is a 7.9-acre ballpark that has been used for youth baseball and softball activities for sixty years. The main user of this facility is the non-profit Hughson Youth Baseball Association (HYBA) which utilizes it 9 months out of the year. The facility is also open to the public year around. The City will continue to partner with HYBA and allow this organization and other members of the public a safe and reliable place to place baseball. The City applied for a Proposition 68 grant in August 2019. The City was not awarded the grant.

CITY OF HUGHSON
2021 Annual General Plan Progress Report | March 28, 2022 5 B. Parks were closed effective March 17, 2020 and no park improvements were proposed, nor implemented due to the pandemic and resulting Shelter in Place requirements issued by the State’s Governor. The City will continue to seek out grant funding opportunities for park improvement.

C. In December of 2021 the City secured a grant to replace the snack shack at Lebright Fields with a combined restroom and concession stand building. There will be separate restrooms for men and women and construction is expected to be completed in 2022.

PUBLIC SERVICES AND FACILITIES
Amendments
The City of Hughson did not approve an amendment to the Public Services and Facilities Element in 2021.

Progress
A. The City continues to make significant progress in meeting a 2018 compliance order served by the State regarding arsenic levels in the City’s municipal water system with implementation of the Well No. 7 Replacement Project. The multiphased project includes the destruction of an old municipal well, currently out of production, to allow for the creation of a new municipal water well site.

Improvements to the site include: installation of two wells, a water treatment system, construction of a 1.0 million gallon concrete storage/blending tank, and new water distribution pipeline to connect the well site to the municipal system and sewer lift station improvements. The $12.8 million project is being funded through a California Safe Drinking Water State Revolving Fund grant and loan. The City continues to provide the State Water Board with quarterly progress reports on the City’s efforts to address the arsenic compliance order.

B. In response to a compliance order received in 2018 from the State Water Board for the presence of 1,2,3-Trichloropropane in the city’s water, the City has contracted for the design of TCP treatment at Well 8 site and anticipates putting the project out to bid in calendar year 2022. A.

CITY OF HUGHSON
2021 Annual General Plan Progress Report | March 28, 2022 6 C. A collapse in the City’s central industrial sewer line in 2019 resulted in the completion of a sewer infrastructure study in 2020 to determine weaknesses in the system and to identify necessary upgrades and repairs. City contracted engineers, Willdan, completed design for the upgrades to the sewer system and the project is anticipated to go out to bid in April 2022.

SAFETY
Amendments
The City of Hughson did not approve an amendment to the Safety Element in 2021.

NOISE
Amendments
There were no amendments to the Noise Element in 2021.

Progress
A. The City Council approved a permit for outdoor entertainment for Hughson Free Will Baptist Church’s annual Block Party on Charles Street. However, the permit was cancelled by the applicant due to continued concerns over Covid exposure and, as such, no projects which would constitute implementation of the Noise Element of the General Plan occurred in 2021.

HOUSING
Amendments
The City of Hughson did not approve an amendment to the Housing Element in 2021.

However, the Hughson City Council continues to implement the 2015-2023 Housing Element adopted by the City Council on December 14, 2015, by Resolution No. 2015-34.

Progress
According to the Final Regional Housing Needs Plan (RHNP) for Stanislaus County, 2014- 2023, the City of Hughson’s share of the total region’s allocation is 218 housing units.

With the construction of the 39 Province Place homes, and 69 unit Euclid South, the City

CITY OF HUGHSON
2021 Annual General Plan Progress Report | March 28, 2022 7 has completed 108 of the required 218 units. Upon completion of Walker Lane Apartments, the City will have 20-units in the very low and low categories. The remaining 70 units need to be a mix of Very Low-, Low-, Moderate-, and Above Moderate-income units. Specifically, the City still needs to construct 48 Very Low units, 14 Low units, and 8 Above Moderate units. The Parkwood and Euclid North subdivision projects will meet the City’s required Above Moderate and Moderate RHNA unit requirements, however, there are no projects planned that will help the City meet the remaining RHNA numbers, specifically low to very low units.

Meeting Date: March 28, 2022
Subject: Adopt Resolution No. 2022-11, Approving the City of Hughson 2022 Senate Bill 1, Road Repair and
Accountability Act, Local Streets and Roads Annual
Reporting Program Project List
Enclosure: Local Streets and Roads Annual Reporting Program Project List
Presented By: Rachel Wyse, Community Development Director Approved By: _________________________
City Manager
Staff Recommendation:

Adopt Resolution No.2022-11, approving the City of Hughson 2022 Senate Bill 1, Road Repair and Accountability Act, Local Streets and Roads Annual Reporting Program Project List.

Background and Overview:

Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 was passed by the Legislature and signed into law by the Governor in April 2017. SB 1 establishes the Road Maintenance and Rehabilitation Program (RMRP) to address the significant deferred maintenance funding shortfall on the State’s transportation system. The bill provides that funding shall be used for projects that include, but are not limited to:
- Road maintenance and rehabilitation
- Safety projects
- Railroad grade separations
- Complete street components
- Traffic control devices
The RMRP is anticipated to receive approximately $5.2 billion annually from:
- A 12-cent per gallon gasoline excise tax
- A 20-cent per gallon diesel excise tax increase
- Vehicle registration surcharge
CITY COUNCIL AGENDA ITEM NO 3.4
SECTION 3: CONSENT CALENDAR
- A new $100 per year zero-emission vehicle registration surcharge SB 1 specifies the annual allocation of funds for several transportation programs listed in the bill. The remaining RMRA revenues will be split 50/50 between state highway and local streets maintenance and rehabilitation. SB 1 continuously appropriates the RMRA revenues to cities and counties using the same formula that applies to the existing base 18-cent per gallon gasoline excise tax.

If a city has a pavement condition index (PCI) score of 80 or higher, it may spend the funds on other transportation priorities. As of October 2013, the City of Hughson’s PCI was 82. The nine cities in Stanislaus County hope to have an updated pavement condition index in the Fiscal Year 2021-2022 which is in progress and will identify any changes to the City’s PCI. However, at this time, the City is maintaining that the PCI of 82 is accurate until we receive an updated PCI.

The City currently has $404,269 in SB 1 funds. The City has received $84,704 of that fund balance during the first seven months of the 2021-2022 Fiscal Year.

Approximately $11,500-$13,000 in funding comes in per month. The City could potentially receive an additional $60,000 for a total of $144,704 in funding during Fiscal Year 2021-2022. The amount of money will be dependent on the amount of gas tax received over the next few months.

City staff is proposing the use of SB 1 Funds for the Whitmore Avenue Resurfacing projects, which includes resurfacing the roadways between Tully and Charles and Santa Fe to Euclid Rd. The proposed projects will cost an estimated total of $600,000. The majority of the funding for the Whitmore projects will be coming from federal funding sources. The project will use an estimated $200,000 in SB 1 funding for engineering and design.

SB 1 includes accountability and transparency provisions that will ensure the residents of the City of Hughson are aware of the projects proposed for funding in the community and which projects have been completed each fiscal year. A project list is attached to the Resolution and will be submitted to Caltrans prior to May 1st each year.

Fiscal Impact:

Revenue and corresponding expenditures from the SB 1 (RMRP) program are included in the Fiscal Year 2021-2022 Final Budget. Funding received each year will be included in the City’s annual budget process.

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2022-11

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON APPROVING THE 2021 SENATE BILL 1, ROAD REPAIR AND ACCOUNTABILITY ACT, LOCAL

STREETS AND ROADS ANNUAL REPORTING PROGRAM PROJECT LIST WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide; and
WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of the City of Hughson are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the City of Hughson must include a list of all projects proposed to receive funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, in the budget, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and
WHEREAS, the City of Hughson is expected to receive an estimated $144,704 in RMRA funding in Fiscal Year 2021-2022 from SB 1; and
WHEREAS, City staff in coordination with the City Engineer uses all available tools and information to develop the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the communities priorities for transportation investment; and
WHEREAS, the funding from SB 1 will help the City of Hughson maintain its highest pavement condition index (PCI) in the County, rehabilitate several streets/roads, add needed pedestrian, and bicycle transportation infrastructure throughout the City into the future; and
WHEREAS, the 2016 California Statewide Local Streets and Roads Needs Assessment found that the City’s streets and roads are in a “good to excellent” condition and this revenue will help us increase the overall quality of our road system and over the next decade will maintain our streets and roads in a “good to excellent” condition; and WHEREAS, if the Legislature and Governor failed to act, city streets and county roads would have continued to deteriorate, having many and varied negative impacts on our community; and
WHEREAS, cities and counties own and operate more than 81 percent of streets and roads in California, and from the moment we open our front door to drive to work, bike to school, or walk to the bus station, people are dependent upon a safe, reliable local transportation network; and
WHEREAS, the local street and road system is also critical for farm to market needs, interconnectivity, multimodal needs, and commerce; and WHEREAS, police, fire, and emergency medical services all need safe reliable roads to react quickly to emergency calls and a few minutes of delay can be a matter of life and death; and
WHEREAS, maintaining and preserving the local street and road system in good condition will reduce drive times and traffic congestion, improve bicycle safety, and make the pedestrian experience safer and more appealing, which leads to reduced vehicle emissions helping the State achieve its air quality and greenhouse gas emissions reductions goals; and
WHEREAS, restoring roads before they fail also reduces construction time which results in less air pollution from heavy equipment and less water pollution from site run-off; and
WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure will have significant positive co-benefits statewide.

NOW, THEREFORE IT IS HEREBY RESOLVED that the City Council of the City of Hughson does hereby approve the 2022 Senate Bill 1, Road Repair and Accountability Act, Local Streets and Roads Annual Reporting Program Project List, attached hereto as Exhibit “A”, which includes a carryover project from the 2020 Senate Bill 1 list.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Hughson on this 28th day of March 2022, by the following vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
__________________________
GEORGE CARR, Mayor
ATTEST:
____________________________________
ASHTON GOSE, Deputy City Clerk
EXHIBIT “A”
2022 Senate Bill 1, Road Repair and Accountability Act, Local Streets and Roads Annual Reporting Program Project List
PROJECT From To Type Year
Whitmore Avenue Resurfacing
Project-Design and Engineering
Santa Fe Euclid Maintenance 2021/2022
Carryover List
Whitmore Avenue Pedestrian
Improvement Project – Design and
Engineering
E of Tully Road Charles Street Maintenance 2020/2021/
2022
Meeting Date: March 28, 2022
Subject: Approval of the Request by the Hughson Chamber of Commerce to Hold a Public Event and Sell Alcohol at the 2022 Hughson Fruit and Nut Festival Event
Enclosure: Conditions of Approval
Presented By: Rachel Wyse, Community Development Director Approved By: ________________________
City Manager
Staff Recommendation:

Approve the request by the Hughson Chamber of Commerce to hold a public event and sell alcohol at the 2022 Hughson Fruit and Nut Festival event that will be held April 30 and May 1, 2022.

Background and Discussion:

Section 9.24.020 of the Municipal Code (Drinking and possession – Public areas) states that “It is unlawful for any person to drink any alcoholic beverage or to possess any can, bottle or other receptacle containing any alcoholic beverage which has been opened, or a seal broken, or the contents of which have been partially removed, on any public sidewalk, alley, street or highway, or in any city-owned park or other city-owned public place, unless the consumption of alcoholic beverages in such public place or places has been authorized by the city council or, in the case of city-owned parks, in accordance with HMC 12.24.150(C)(12). This section shall not be deemed to make punishable any such act or acts which are prohibited by the California Vehicle Code or by any other law of the state. (Ord. 21-03 § 1, 2021; Ord. 86-01 § 1, 1986)”
The Hughson Chamber of Commerce has requested that the City Council authorize a public event on City property and the selling and serving of alcohol at the upcoming Hughson Fruit and Nut Festival scheduled Saturday, April 30, 2022, from 10a.m – 6p.m and Sunday, May 1, 2022, from 10a.m – 5p.m.

For the last few years previous to the pandemic, the Hughson Chamber of Commerce Board of Directors has hosted the Beer Garden during the event. The Hughson Chamber of Commerce provides for the sale of cider and beer options for CITY COUNCIL AGENDA ITEM 3.5
SECTION 3: CONSENT CALENDAR
2 festival goers in a controlled enclosed area adjacent to the entertainment main stage. The Chamber works with the City of Hughson and Hughson Police Services to ensure adequate private security and safety measures are in place to provide a secure environment. The Chamber decorates the “Beer Garden” in a fenced area with tables, chairs, umbrellas, wine barrels and table-top arrangements. The Hughson Chamber of Commerce secures the appropriate daily licenses for the Hughson Fruit and Nut Festival weekend through the California Department of Alcoholic Beverage Control (ABC) for the Beer Garden.

Following approval by the City Council of this request, the Chamber will submit an application to the State of California for the appropriate licenses for the specified weekend. Per the ABC application requirements, the required form must be received within ten (10) days of the event but should not be submitted more than thirty (30) days in advance to the local office (Stockton).

City staff recommend approving the event subject to the attached Conditions of Approval.

Parks, Recreation, and Entertainment Commission
This request was presented to the Parks, Recreation, and Entertainment Commission (PR&EC) for an advisory vote on March 22, 2022, in compliance with Municipal Code requirements. The PR&EC recommended the City Council approve the event subject to the attached Conditions of Approval.

Fiscal Impact:

There is no fiscal impact to the City of Hughson associated with approval of this item.

Net proceeds are utilized by the Hughson Chamber of Commerce to continue providing the annual Hughson Fruit and Nut Festival for the enjoyment of residents and visitors.

Staff Report
Hughson Fruit and Nut Festival

Page 3 of 3 ends

March 22, 2022
Conditions of Approval
Hughson Fruit and Nut Festival

1. The applicant shall comply all Alcohol Beverage Control (ABC) application requirements. The required form must be received within ten (10) days of the event but should not be submitted more than thirty (30) days in advance to the local office (Stockton).

2. The applicant shall work with the City of Hughson and Hughson Police Services to implement the application site plan in Exhibit B of this staff report.

3. An approved copy of the site plan shall be submitted to Hughson Consolidated Fire Department no later than 10 days before the first day of the event.

4. The applicant shall ensure that all equipment and trash is removed from Hughson Avenue and the alley when the event ends and placed in the appropriate City trash receptacles.

Meeting Date: March 28, 2022
Subject: Approval of an Agreement with the Hughson Chamber of Commerce for Promotional Services and Authorization for the Mayor to Execute the Agreement
Enclosure: Agreement between the City of Hughson and the Hughson Chamber of Commerce
Presented By: Merry Mayhew, City Manager
Approved By: ________________________
City Manager
Staff Recommendations:

1. Approve an agreement with the Hughson Chamber of Commerce for promotional services.

2. Authorize the Mayor to execute the agreement inclusive of any final edits by the City Attorney.

Background and Overview:

On March 14, 2016, the Hughson City Council approved a sponsorship agreement, in the amount of $5,000 annually, with the Hughson Chamber of Commerce for the Hughson Fruit and Nut Festival and the Hughson Christmas Festival. Due to the success of both events, the promotional opportunity for the City of Hughson, during the annual signature events, is considered to be beneficial to the City of Hughson.

The Agreement with the Chamber of Commerce was amended annually through 2019.

In March 2020, due to the COVID-19 pandemic, the Fruit and Nut Festival as well as the Christmas Festival was cancelled and the City did not bring forward the Agreement for renewal in years 2020 and 2021.

Discussion:

In 2016, the Hughson Chamber of Commerce Board of Directors outlined current initiatives and explored new services to be offered based on the needs of local CITY COUNCIL AGENDA ITEM NO. 3.6
SECTION 3: CONSENT CALENDAR
businesses. Notary and Certificate of Origin services were two new services that the Board of Directors expressed interest to provide to members and the public going forward. While these services are not currently offered by the Chamber, the festivals (Hughson Fruit and Nut and Hughson Christmas Parade/Festival), networking opportunities, business support, marketing, referrals, ribbon cuttings, education, etc. provide for opportunities for the City to partner with the Chamber.

The new 2022 Agreement with the Hughson Chamber of Commerce for Promotional Services is included in full as an attachment to the staff report. This agreement differs from past agreements in that the City sponsorship of the Chamber events will be through in-kind City services as opposed to paying $5,000 annually.

The main elements of the Agreement are as follows:

Term: March 15, 2022, to March 15, 2023.

Extension: By Written Agreement.

Cost: In-kind City services up to a $10,307 not-to-exceed amount:

Street Closure Permit
Garbage bags
City staff overtime
Additional police services
Rental of water barricades
Services provided by the Chamber include:

VIP Stars Sponsorship of the Hughson Fruit and Nut Festival.

Event Sponsorship of the Hughson Christmas Festival.

Promotion of City and local businesses through the Chamber newsletter, website, Facebook, and other social media.

The services provided by the Hughson Chamber of Commerce through this agreement will promote the City of Hughson and its initiatives at Chamber events.

Fiscal Impact:

The in-kind costs associated with the Agreement with the Hughson Chamber of Commerce for Promotional Services of up to the $10,307 in-kind services will be funded from the General Fund and is budgeted annually.
1599378-1

AGREEMENT BETWEEN

THE CITY OF HUGHSON AND THE HUGHSON CHAMBER OF COMMERCE

FOR PROMOTIONAL SERVICES
This Agreement for Promotional and Notary Services (the "Agreement") is made and entered into this 15th day of March 2022 by and between the City of Hughson, a General Law City ("City") and the Hughson Chamber of Commerce ("Chamber").

RECITALS
WHEREAS, the City desires to continue supporting economic development within the City of Hughson for the benefit of all of its residents through and including sponsorship of events open to the entire community as well as supporting the Chamber of Commerce, and WHEREAS, the Chamber has several events that focus on local economic activities as well as events open to the entire community; and
WHEREAS, the City and Chamber desire to enter into this agreement to aid the City in accomplishing its efforts in promoting the City.

NOW, THEREFORE, in consideration of the mutual covenants and conditions contained herein, the parties agree as follows:

AGREEMENT

1. DEFINITIONS

1.1. “Scope of Services”: The professional services to be provided are set forth in the “Scope of Services” attached hereto as Exhibit A and incorporated herein by this reference.

1.2. “Approved Fee Schedule”: The compensation for such services will be through in-kind City services as set forth in section 4.1.

1.3. “Commencement Date”: March 15, 2022.

1.4. “Expiration Date”: March 14, 2023.

2. TERM
The term of this Agreement shall commence at 12:00 a.m. on the Commencement Date and shall expire at 11:59 p.m. on the Expiration Date unless extended by written agreement of the parties or terminated earlier in accordance with Section 14 (“Termination”) below. 1599378-1

3. SERVICES TO BE PROVIDED

3.1. The Chamber shall be required to perform all of the services identified in the Scope of Services attached hereto as Exhibit A.

3.2. The Chamber shall perform all work to the highest standards of its profession and in a manner reasonably satisfactory to the City.

3.3. The Chamber represents that it has, or will secure at its own expense, all personnel required to perform the services identified in the Scope of Services. All such services shall be performed by the Chamber or under its supervision, and all personnel engaged in the work shall be qualified to perform such services.

4. COMPENSATION

4.1. As consideration for the Chamber performing services set forth in Section

3.1, the City shall provide the following in-kind services up to the amounts identified for the Hughson Fruit and Nut Festival:

Service Not-to-Exceed
Street Closure Permit $207
Garbage Bags $400
Staff Overtime $700 (up to 16 hours)
Additional Police Services $6,500
Rental of Water Barricades $2,500
Total Not-to-Exceed Amount$10,307

5. RELATIONSHIP OF PARTIES
The Chamber is, and shall at all times remain as to the City, a wholly independent contractor. The Chamber shall have no power to incur any debt, obligation, or liability on behalf of the City or otherwise to act on behalf of the City as an agent. Neither the City nor any of its agents shall have control over the conduct of the Chamber or any of the Chamber’s employees, except to the extent provided in this Agreement. The Chamber shall not represent that it is, or that any of its agents or employees are, in any manner employees of the City.

6. MUTUAL INDEMNIFICATION

6.1. To the fullest extent permitted by law, the Chamber and City shall each indemnify, hold harmless and defend the other and the other’s officers, agents, employees and volunteers from and against any and all claims and losses, costs or expenses for any damage due to death or injury to any person and injury to any property resulting from any alleged intentional, reckless, negligent, or otherwise wrongful acts, errors or omissions of the other or any of its officers, employees, servants, agents, or subcontractors in the performance of this Agreement. 1599378-1
Such costs and expenses shall include reasonable attorneys’ fees incurred by counsel of party’s choice.

6.2. The obligations of the Chamber and City under this Section 6 will not be limited by the provisions of any workers’ compensation act or similar act. The parties expressly waive its statutory immunity under such statutes or laws as to the other party, its officers, agents, employees and volunteers.

6.3. The parties do not, and shall not, waive any rights that it may possess against the other because of the acceptance by the party, or the deposit with a party, of any insurance policy or certificate required pursuant to this Agreement. This hold harmless and indemnification provision shall apply regardless of whether or not any insurance policies are determined to be applicable to the claim, demand, damage, liability, loss, cost or expense.

7. MUTUAL COOPERATION

7.1. The City shall provide the Chamber with all pertinent data, documents and other requested information as is reasonably available for the proper performance of Chamber’s services under this Agreement.

8. RECORDS AND INSPECTIONS
The Chamber shall maintain full and accurate records with respect to all matters covered under this Agreement for a period of three years after the expiration or termination of this Agreement. The City shall have the right to access and examine such records, without charge, during normal business hours. The City shall further have the right to audit such records, to make transcripts therefrom and to inspect all program data, documents, proceedings, and activities.

9. NOTICES
Any notices, bills, invoices, or reports required by this Agreement shall be deemed received on: (i) the day of delivery if delivered by hand, facsimile or overnight courier service during the Chamber’s and City’s regular business hours; or (ii) on the third business day following deposit in the United States mail if delivered by mail, postage prepaid, to the addresses listed below (or to such other addresses as the parties may, from time to time, designate in writing).

If to City:

City of Hughson
P.O. Box 9
Hughson, CA 95326
Telephone: (209) 883-4055
Facsimile: (209) 883-2638
1599378-1
With courtesy copy to:

Daniel J. Schroeder, City Attorney
Neumiller & Beardslee
P.O. Box 20
3121 W. March Lane, Suite 100
Stockton, CA 95219
Telephone: (209) 948-8200
Facsimile: (209) 948-4910
If to Chamber:

Hughson Chamber of Commerce
7012 Pine Street/PO Box 1717
Hughson, CA 95326
Telephone: (209) 883-0811
Facsimile: (209) 883-0305

10. SURVIVING COVENANTS
The parties agree that the covenants contained in Section 6 and 7 of this Agreement shall survive the expiration or termination of this Agreement.

11. TERMINATION

11.1. Either party to his Agreement may terminate this agreement for cause upon the breach of this Agreement by the other party.

12. GENERAL PROVISIONS

12.1. In the performance of this Agreement, the Chamber shall not discriminate against any employee, subcontractor, or applicant for employment because of race, color, creed, religion, sex, marital status, sexual orientation, national origin, ancestry, age, physical or mental disability or medical condition.

12.2. The captions appearing at the commencement of the sections hereof, and in any paragraph thereof, are descriptive only and for convenience in reference to this Agreement. Should there be any conflict between such heading, and the section or paragraph thereof at the head of which it appears, the section or paragraph thereof, as the case may be, and not such heading, shall control and govern in the construction of this Agreement. Masculine or feminine pronouns shall be substituted for the neuter form and vice versa, and the plural shall be substituted for the singular form and vice versa, in any place or places herein in which the context requires such substitution(s).

12.3. The waiver by the Chamber or City of any breach of any term, covenant or condition herein contained shall not be deemed to be a waiver of such term, covenant or condition or of any subsequent breach of the same or any other term, covenant or condition 1599378-1
herein contained. No term, covenant or condition of this Agreement shall be deemed to have been waived by the Chamber or City unless in writing.

12.4. Each right, power and remedy provided for herein or now or hereafter existing at law, in equity, by statute, or otherwise shall be cumulative and shall be in addition to every other right, power, or remedy provided for herein or now or hereafter existing at law, in equity, by statute, or otherwise. The exercise, the commencement of the exercise, or the forbearance of the exercise by any party of any one or more of such rights, powers or remedies shall not preclude the simultaneous or later exercise by such party of any of all of such other rights, powers or remedies. In the event legal action shall be necessary to enforce any term, covenant or condition herein contained, the party prevailing in such action, whether reduced to judgment or not, shall be entitled to its reasonable court costs, including accountants’ fees, if any, and attorneys’ fees expended in such action. The venue for any litigation shall be Stanislaus County, California.

12.5. If any term or provision of this Agreement or the application thereof to any person or circumstance shall, to any extent, be invalid or unenforceable, then such term or provision shall be amended to, and solely to, the extent necessary to cure such invalidity or unenforceability, and in its amended form shall be enforceable. In such event, the remainder of this Agreement, or the application of such term or provision to persons or circumstances other than those as to which it is held invalid or unenforceable, shall not be affected thereby, and each term and provision of this Agreement shall be valid and be enforced to the fullest extent permitted by law.

12.6. This Agreement shall be governed and construed in accordance with the laws of the State of California.

12.7. All documents referenced as exhibits in this Agreement are hereby incorporated into this Agreement. In the event of any material discrepancy between the express provisions of this Agreement and the provisions of any document incorporated herein by reference, the provisions of this Agreement shall prevail. This instrument contains the entire Agreement between City and the Chamber with respect to the transactions contemplated herein.

No other prior oral or written agreements are binding upon the parties. Amendments hereto or deviations here from shall be effective and binding only if made in writing and executed by City and the Chamber.

TO EFFECTUATE THIS AGREEMENT, the parties have caused their duly authorized representatives to execute this Agreement on the dates set forth below. 1599378-1

HUGHSON CHAMBER OF COMMERCE
By: ______________________________________
Rikki Perezchica, President

CITY OF HUGHSON
By:_____________________________________
George Carr, Mayor

APPROVED AS TO FORM
By:_____________________________________
Daniel J. Schroeder, City Attorney
1599378-1

EXHIBIT A

SCOPE OF WORK
The Chamber shall perform the following services:
• The Chamber shall list the City as a $5,000 Premier VIP Sponsor of the Hughson Fruit and Nut Festival Sponsorship.
• The Chamber shall list the City as the highest-level Event Sponsor of the Hughson Christmas Festival Sponsorship.
• The Chamber shall promote the City and local businesses through the Chamber Newsletter, Website, Facebook and other social media accounts.

Meeting Date: March 28, 2022
Subject: Approval to Adopt Resolution No. 2022-12, Approving the Mid-Year Adjustments to the Operating Budget for Fiscal Year 2021-22
Enclosures: Mid-Year Budget Adjustments
Budget Comparison Reports
Presented By: Anna Nicholas, Director of Finance & Administrative Svcs.

Approved By: _________________________
City Manager
Staff Recommendation:

Adopt Resolution No. 2022-12, approving the mid-year adjustments to the operating budget for Fiscal Year 2021-22.

Background and Overview:

On September 27, 2021, the City Council adopted the Fiscal Year 2021-22 City of Hughson Final Budget. Since the implementation of the adopted budget, the Finance Department has performed a mid-year review of the operating budget. As a result of the analysis, staff has made recommendations for budgetary adjustments that are detailed in ‘Exhibit A’ of this agenda item.

The mid-year review provides an opportunity to analyze revenues and expenditures and any changes that have occurred since the beginning of the fiscal year until a midway point into the fiscal year. The preliminary and final budgets are developed with data available to the City at the time the budgets are compiled. At specific points of time during the budgetary cycle, the City receives revised estimates pertaining to Gas Tax and Sales Tax. In addition, staff performs internal reviews of other revenue sources. The mid-year budget evaluation provides an opportunity to revise revenue accounts, if necessary, based on these evaluations. In addition, the mid-year review is an opportunity for all municipal departments to review their respective department budgets against ongoing and future activity and communicate any budgetary needs that could potentially arise between mid-year and the end of the fiscal year. Any expenditure adjustments needed based on these evaluations are made during the midyear review.

CITY COUNCIL AGENDA ITEM NO. 3.7
SECTION 3: CONSENT CALENDAR
After performing the mid-year review, staff recommends approving the budgetary adjustments that equal $325,184. This includes a revision in estimated revenues of $533,502 and a revision in estimated expenses of $208,318.

General Fund (Fund 100) Analysis:

Staff recommends making General Fund mid-year budgetary adjustments in the amount of $114,342. This includes an increase in revenue estimates in the amount of $121,190 and an increase in estimated expenses in the amount of $6,848.

Revenue: General Fund revenue estimates were adjusted accordingly based on revised estimates received from consultants and internal staff review:
• Sales Tax estimates are higher than originally produced in the summer of 2021; however, this volatile revenue stream also is dependent on other reporting factors such as any reporting delays experienced by the businesses and will need to be reviewed on an ongoing basis. +$72,556 • Property Tax estimates were revised based on the revenue received to date and the continued residential housing development occurring in the City. +$34,734
• Decreases in certain fines/fees and interest earnings, combined with nonmajor revenue increases will have a slight net-effect impact on estimated General Fund revenues. +$14,610
Expenditures: General Fund expenditures were adjusted accordingly based on yearto-date activity and anticipated future costs through the remainder of the fiscal year ending June 30, 2022. The expenditure adjustments based by departments in the General Fund shown below:

FY 2021-22 Final FY 2021-22 Mid-Year
Revenues $ 3,515,118.00 $ 3,636,308.00 $ 121,190.00
Expenses $ 3,645,076.00 $ 3,651,924.00 $ 6,848.00
$ 114,342.00
General Fund FY 2021-22 Mid-Year Budget Adjustments
FY 2021-22 FY 2021-22 Increase
Fund: 100 - GENERAL FUND Final Mid-Year (Decrease) NOTES Department:
1005 - LEGISLATIVE $ 36,495.00 $ 39,495.00 $ 3,000 Conference/Trainings 1015 - CITY TREASURER $ 1,292.00 $ 330.00 $ (962) Vacant Position 1030 - HUMAN RESOURCES/RISK MANAGEMENT $ 925.00 $ 2,925.00 $ 2,000 Conference/Trainings 1055 - PUBLIC WORKS $ 80,464.00 $ 80,814.00 $ 350 Trainings/postage 1060 - BUILDINGS AND GROUNDS $ 95,409.00 $ 95,909.00 $ 500 Professional services 1065 - PARKS AND RECREATION $ 147,142.00 $ 148,442.00 $ 1,300 Mower purchase price increase 1075 - FLEET MAINTENANCE $ 31,640.00 $ 32,300.00 $ 660 Truck purchase price increase $ 393,367.00 $ 400,215.00 $ 6,848
‘Exhibit B’ provides a summary by department of the revised expenses in addition to a depiction of the General Fund less the one-time transfers and expenses that are projected for Fiscal Year 2021-22.

Other Funds Analysis:

Staff recommends approval of the mid-year adjustments shown in ‘Exhibit A’ (excerpt below). Expense adjustments of $10,000 or more are detailed below the excerpt.

Fund 240 Water Operations: Increase in estimated expenses of $18,860 due to higherthan-expected operating costs, supplies, and publications. Also, the new truck purchase is expected to be completed this fiscal year and the estimated final purchase price is higher than the original quoted price at the time the final budget was adopted.

Fund 326 SB 1 RMRA: Revenue revised from $140,197 to $151,263 due to higherthan-expected gas tax revenues.

Fund 371 Trench Cut Fee: One – time revenue received in the amount of $219,000, due to permit pulled for the Stanislaus Regional Water Authority (SRWA) pipeline project/Hatch Rd.

MID YEAR BUDGET NET ADJUSTMENTS

FUND SUMMARY

ADJUSTMENTS
Fund: 210 - SEWER $ (3,360)
Fund: 215 - SEWER FIXED ASSET REPLACEMENT $ (4,000)
Fund: 240 - WATER OPERATIONS $ (18,860)
Fund: 270 - COMMUNITY/SENIOR CENTER $ 5,500
Fund: 280 - USF/COMMUNITY CENTER $ 1,706
Fund: 310 - GARBAGE $ (50)
Fund: 320 - GAS TAX 2103 $ 5,661
Fund: 321 -GAS TAX 2105 $ 1,881
Fund: 322 - GAS TAX 2106 $ 882
Fund: 323 - GAS TAX 2107 $ 6,322
Fund: 325 - MEASURE L $ (130)
Fund: 326 -SB1 - RMRA $ 11,066
Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT $ (70)
Fund: 371 - TRENCH CUT FEE $ 219,000
Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT FUND $ 20,994
Fund: 392 - 94-STBG-799 HOUSING REHAB $ (100)
Fund: 394 -96-STBG-1013REHAB $ (70)
Fund: 450 - STORM DRAIN DEV IMPACT FEE $ (250)
Fund: 451 - PUBLIC FACILITY DEV IMPACT FEE $ (900)
Fund: 453 - PARK DEV IMPACT FEE $ (340)
Fund: 454 -PARKLAND IN LIEU $ (240)
Fund: 520 - RDA SUCCESSOR AGENCY $ (33,800)
$ 210,842
Funds 384 SLEF: Revenue adjustment made in the amount of $20,994 due to revenue being received for the agreement to purchase two security cameras.

Funds 520 RDA Successor Agency: Expenses adjusted due to not being estimated in the adopted final budget.

Fiscal Impact:

The approval of the Fiscal Year 2021-22 Mid-Year budget adjustments will have the following impact on the City’s operating budget:

Increase estimated revenues by $533,502 and increase estimate expenses in the amount of $208,318.

The brings the total Fiscal Year 2021-22 operating expenditure budget for the City of Hughson to $18,508,738.

Variances
Final Mid-Year Difference Final Mid-Year Difference
GF $ 3,515,118.00 $ 3,636,308.00 $ 121,190.00 $ 3,645,076.00 $ 3,651,924.00 $ 6,848.00 $ 114,342.00 Non-GF $ 17,781,416.00 $ 18,193,728.00 $ 412,312.00 $ 14,655,344.00 $ 14,856,814.00 $ 201,470.00 $ 210,842.00 $ 533,502.00 $ 208,318.00 $ 325,184.00
Revenues Expenses
FY 2021-22 Mid-Year Budget Adjustments

EXHIBIT A

MID-YEAR BUDGET ADJUSTMENTS
2021-22 2021-22 RECOMMENDED REASON FOR VARIANCE

FINAL MID YEAR ADJUSTMENT
Fund: 100 - GENERAL FUND
Revenue
100-1025-43010 BUSINESS LICENSES $ 21,368 $ 25,000 $ 3,632 Increase in original revenue estimate 100-1040-43030 PERMITS-ENCROACHMENT $ 1,740 $ 3,000 $ 1,260 Increase in original revenue estimate 100-1040-44310 VIOLATION-ADMINISTRATIVE $ 2,000 $ 2,100 $ 100 Increase in original revenue estimate 100-1040-44410 PLANNING REVENUE $ 600 $ 2,800 $ 2,200 Increase in original revenue estimate 100-1045-44060 FEES-VEHICLE RELEASE $ 6,000 $ 3,000 $ (3,000) Decrease in original revenue estimate 100-1045-44210 FINES-PARKING $ 6,000 $ 3,000 $ (3,000) Decrease in original revenue estimate 100-1045-44220 FINES-TRAFFIC $ 11,000 $ 12,100 $ 1,100 Increase in original revenue estimate 100-1045-47050 PUBLIC SAFETY AUGMENTATION $ 9,300 $ 12,000 $ 2,700 Increase in original revenue estimate 100-9999-40010 TAX - CURRENT PROPERTY $ 345,500 $ 360,000 $ 14,500 Increase in original revenue estimate 100-9999-40040 TAX - PROPERTY TRANSFER $ 25,667 $ 31,000 $ 5,333 Increase in original revenue estimate 100-9999-40050 TAX - VLF IN LIEU $ 725,099 $ 740,000 $ 14,901 Increase in original revenue estimate 100-9999-41010 TAX - SALES $ 1,007,444 $ 1,080,000 $ 72,556 Increase in original revenue estimate 100-9999-42020 FRANCHISE-GARBAGE $ 59,800 $ 68,000 $ 8,200 Rate increase for six month service period 100-9999-46040 INTEREST EARNED $ 3,600 $ 1,000 $ (2,600) Interest earnings lower than expected 100-9999-46080 PENALTIES $ 9,000 $ 10,500 $ 1,500 Increase in original revenue estimate 100-9999-46110 SUNDRY REVENUES $ 1,600 $ 2,100 $ 500 Increase in original revenue estimate 100-9999-46120 MISCELLANEOUS REVENUE $ 5,000 $ 11,200 $ 6,200 One-time payments -liens REVENUE $ 121,190 Increase in estimated revenue
Expense
100-1005-60050 TRAININGS AND MEETINGS $ 5,000 $ 8,000 $ 3,000 Conference/Trainings 100-1015-50010 SALARIES-REGULAR $ 1,200 $ 300 $ (900) Vacant Position-Treasurer 100-1015-51070 MEDICARE TAX $ 92 $ 30 $ (62) Vacant Position-Treasurer 100-1030-60050 TRAININGS AND MEETINGS $ 200 $ 2,200 $ 2,000 Conference/Trainings 100-1055-60030 POSTAGE $ 200 $ 250 $ 50 Postage increase 100-1055-60050 TRAININGS AND MEETINGS $ 600 $ 900 $ 300 CPR Trainings due this fiscal year 100-1060-61010 PROFESSIONAL SERVICES $ 4,500 $ 5,000 $ 500 Increase from budget estimate 100-1065-70050 OTHER EQUIPMENT $ 7,000 $ 8,300 $ 1,300 Price increase for mower-GF portion 100-1075-70040 VEHICLES $ 9,340 $ 10,000 $ 660 Price increase for new truck-GF portion EXPENSE $ 6,848 Increase in estimated expense

CITY OF HUGHSON
FISCAL YEAR 2021-22
2021-22 2021-22 RECOMMENDED REASON FOR VARIANCE

FINAL MID YEAR ADJUSTMENT
NET ADJUSTMENT FUND 100-GENERAL FUND $ 114,342 Net adjustment Fund: 210 - SEWER OPERATIONS
Revenue
210-2110-46040 INTEREST EARNED $ 4,400 $ 1,000 $ (3,400) Interest earnings lower than expected 210-2110-46120 MISCELLANEOUS REVENUE $ 10,500 $ 12,200 $ 1,700 Lease revenue REVENUE $ (1,700) Decrease in estimated revenue
Expense
210-2110-61010 PROFESSIONAL SERVICES $ 234,201 $ 214,201 $ (20,000) Reduced for budget transfer to temp services 210-2110-70040 VEHICLES $ 9,340 $ 10,000 $ 660 Price increase for new truck purchase 210-2120-60040 DUES AND PUBLICATIONS $ 25,000 $ 26,000 $ 1,000 Required notifications 210-2120-61050 TEMPORARY SERVICES $ - $ 20,000 $ 20,000 Temp employee assistance WWTP clean-up EXPENSE $ 1,660 Increase in estimated expense
$ (3,360) Net adjustment
Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Revenue
215-7000-46040 INTEREST EARNED $ 5,000 $ 1,000 $ (4,000) Interst earnings lower than expected REVENUE $ (4,000) Decrease in estimated revenue
NET ADJUSTMENT FUND 215 SEWER FIXED ASSET REPLACEMENT $ (4,000) Net adjustment Fund: 240 - WATER OPERATIONS
Revenue
240-2410-46040 INTEREST EARNED $ 2,400 $ 500 $ (1,900) Interest earnings lower than expected REVENUE $ (1,900) Decrease in estimated revenue
Fund: 240 - WATER OPERATIONS
Expense
240-2410-60020 DEPARTMENT SUPPLIES $ 33,000 $ 47,800 $ 14,800 Repairs/Supplies/Chemical Costs 240-2410-60040 DUES AND PUBLICATIONS $ 25,000 $ 26,500 $ 1,500 Required Notificiations 240-2410-70040 VEHICLES $ 12,040 $ 12,700 $ 660 Price increase-new truck purchase EXPENSE $ 16,960 Increase in estimated expense
NET ADJUSTMENT FUND 210 SEWER OPERATIONS
2021-22 2021-22 RECOMMENDED REASON FOR VARIANCE

FINAL MID YEAR ADJUSTMENT
NET ADJUSTMENT FUND 240 WATER OPERATIONS $ (18,860) Net adjustment 2021-22 2021-22 RECOMMENDED REASON FOR VARIANCE

FINAL MID YEAR ADJUSTMENT
Fund: 270 - COMMUNITY/SENIOR CENTER
Revenue
270-2710-46020 RENTAL REVENUE $ 10,500 $ 17,000 $ 6,500 Increase in facility rental 270-2710-46030 MOPPING SERVICES $ 1,000 $ - $ (1,000)
REVENUE $ 5,500 Increase in estimated revenue
$ 5,500 Net adjustment
Fund: 280 - USF COMMUNITY CENTER
Revenue
280-2810-46020 RENTAL REVENUE $ 4,794 $ 6,500 $ 1,706 Increase in facility rental REVENUE $ 1,706 Increase in estimated revenue
NET ADJUSTMENT FUND 280 USF COMMUNITY CENTER $ 1,706 Net adjustment Fund: 310 - GARBAGE
Revenue
310-3110-45010 GARBAGE SERVICE REVENUE $ 580,150 $ 730,000 $ 149,850 New rates 310-3110-45010 INTEREST EARNED $ 130 $ 80 $ (50) Interest earnings lower than expected REVENUE $ 149,800 Increase in estimated revenue
Expense
310-3110-61010 PROFESSIONAL SERVICES $ 533,738 $ 671,600 $ 137,862 New rates 310-3110-61030 FRANCHISE FEE $ 46,412 $ 58,400 $ 11,988 New rates EXPENSE $ 149,850 Increase in estimated expense
NET ADJUSTMENT FUND 310 GARBAGE $ (50) Net adjustment
Fund: 320 - GAS TAX 2103
Revenue
320-8000-46040 INTEREST EARNED $ 130 $ 100 $ (30) Interest earnings lower than expected 320-8000-47410 HIGHWAY USERS TAX $ 56,239 $ 61,930 $ 5,691 Estimate revision higher REVENUE $ 5,661 Increase in estimated revenue
NET ADJUSTMENT FUND 320 GAS TAX 2103 $ 5,661 Net adjustment NET ADJUSTMENT FUND 270 COMMUNITY/SENIOR CENTER
2021-22 2021-22 RECOMMENDED REASON FOR VARIANCE

FINAL MID YEAR ADJUSTMENT
Fund: 321 - GAS TAX 2105
Revenue
321-8000-47410 HIGHWAY USERS TAX $ 41,313 $ 43,194 $ 1,881 Estimate revision higher REVENUE $ 1,881 Increase in estimated revenue
NET ADJUSTMENT FUND 321 GAS TAX 2105 $ 1,881 Net adjustment Fund: 322 - GAS TAX 2106
Revenue
322-8000-47410 HIGHWAY USERS TAX $ 28,437 $ 29,319 $ 882 Estimate revision higher REVENUE $ 882 Increase in estimated revenue
NET ADJUSTMENT FUND 322 GAS TAX 2106 $ 882 Net adjustment Fund: 323 - GAS TAX 2107
Revenue
323-8000-47410 HIGHWAY USERS TAX $ 52,543 $ 58,865 $ 6,322 Estimate revision higher REVENUE $ 6,322 Increase in estimated revenue
NET ADJUSTMENT FUND 323 GAS TAX 2107 $ 6,322 Net adjustment Fund: 325 - MEASURE L
Revenue
325-8000-46040 INTEREST EARNED $ 380 $ 250 $ (130) Interest earnings lower than expected REVENUE $ (130) Decrease in estimated revenue
NET ADJUSTMENT FUND 325 MEASURE L $ (130) Net adjustment Fund: 326 - SB1 RMRA
Revenue
326-8000-47420 SB1 RMRA $ 140,197 $ 151,263 $ 11,066 Estimate revision higher REVENUE $ 11,066 Increase in estimated revenue
NET ADJUSTMENT FUND 326 SB1 RMRA $ 11,066 Net adjustment 2021-22 2021-22 RECOMMENDED REASON FOR VARIANCE

FINAL MID YEAR ADJUSTMENT
Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Revenue
370-7000-46040 INTEREST EARNED $ 170 $ 100 $ (70) Interest earnings lower than expected REVENUE $ (70) Decrease in estimated revenue
NET ADJUSTMENT FUND 370 COMMUNITY ENHCMT DEV IMPACT FEE $ (70) Net adjustment Fund: 371 - TRENCH CUT FUND
Revenue
371-8000-44050 FEE-TRENCH CUT $ - $ 219,000 $ 219,000 One-time revenue - SRWA pipe project REVENUE $ 219,000 Increase in estimated revenue
NET ADJUSTMENT FUND 371 TRENCH CUT FUND $ 219,000 Net adjustment Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT FUND
Revenue
384-3840-46040 INTEREST EARNED $ 250 $ 150 $ (100) Interest earnings lower than expected 384-3840-46120 MISCELLANEOUS REVENUE $ - $ 21,094 $ 21,094 Camera reimbursement-developer REVENUE $ 20,994 Increase in estimated revenue
NET ADJUSTMENT FUND 384 SLEF $ 20,994 Net adjustment
Fund: 392 - 94-STBG-799 HOUSING REHAB
Revenue
392-3900-46040 INTEREST EARNED $ 200 $ 100 $ (100) Interest earnings lower than expected REVENUE $ (100) Decrease in estimated revenue
NET ADJUSTMENT FUND 392 94-STBG-799 HOUSING REHAB $ (100) Net adjustment Fund: 394 -96-STBG-1013 HOUSING REHAB
Revenue
394-3900-46040 INTEREST EARNED $ 170 $ 100 $ (70) Interest earnings lower than expected REVENUE $ (70) Decrease in estimated revenue
2021-22 2021-22 RECOMMENDED REASON FOR VARIANCE

FINAL MID YEAR ADJUSTMENT
NET ADJUSTMENT FUND 394 96-STBG-1013 REHAB $ (70) Net adjustment Fund: 450 -STORM DRAIN DEV IMACT FEE
Revenue
450-7000-46040 INTEREST EARNED $ 400 $ 150 $ (250) Interest earnings lower than expected REVENUE $ (250) Decrease in estimated revenue
NET ADJUSTMENT FUND 450 STORM DRAIN DEV IMPACT FEE $ (250) Net adjustment Fund: 451 -PUBLIC FACILITY DEV IMPACT FEE
Revenue
451-7000-46040 INTEREST EARNED $ 1,100 $ 200 $ (900) Interest earnings lower than expected REVENUE $ (900) Decrease in estimated revenue
NET ADJUSTMENT FUND 451 PUBLIC FACILITY DEV IMPACT FEE $ (900) Net adjustment Fund: 453 -PARK DEV IMPACT FEE
Revenue
453-7000-46040 INTEREST EARNED $ 440 $ 100 $ (340) Interest earnings lower than expected REVENUE $ (340) Decrease in estimated revenue
NET ADJUSTMENT FUND 453 PARK DEV IMPACT FEE $ (340) Net adjustment Fund: 454 -PARKLAND IN LIEU
Revenue
454-7000-46040 INTEREST EARNED $ 340 $ 100 $ (240) Interest earnings lower than expected REVENUE $ (240) Decrease in estimated revenue
NET ADJUSTMENT FUND 454 PARKLAND IN LIEU $ (240) Net adjustment Fund: 520 -RDA SUCCESSOR AGENCY
Revenue
520-5210-46040 INTEREST EARNED $ 1,000 $ 200 $ (800) Interest earnings lower than expected REVENUE $ (800) Decrease in estimated revenue
Expense
520-5210-64080 DEPRECIATION $ - $ 28,000 $ 28,000 Entry not in final budget 2021-22 2021-22 RECOMMENDED REASON FOR VARIANCE

FINAL MID YEAR ADJUSTMENT
520-5210-65010 RETIRE PRINCIPAL $ 100,000 $ 105,000 $ 5,000 Entry correction EXPENSE $ 33,000 Increase in estimated expense
NET ADJUSTMENT FUND 520 RDA SUCCESSOR AGENCY $ (33,800) Net adjustment 2021-22 2021-22 RECOMMENDED REASON FOR VARIANCE

FINAL MID YEAR ADJUSTMENT

MID YEAR BUDGET NET ADJUSTMENTS

FUND SUMMARY

ADJUSTMENTS
Fund: 100 - GENERAL FUND $ 114,342
Fund: 210 - SEWER $ (3,360)
Fund: 215 - SEWER FIXED ASSET REPLACEMENT $ (4,000)
Fund: 240 - WATER OPERATIONS $ (18,860)
Fund: 270 - COMMUNITY/SENIOR CENTER $ 5,500
Fund: 280 - USF/COMMUNITY CENTER $ 1,706
Fund: 310 - GARBAGE $ (50)
Fund: 320 - GAS TAX 2103 $ 5,661
Fund: 321 -GAS TAX 2105 $ 1,881
Fund: 322 - GAS TAX 2106 $ 882
Fund: 323 - GAS TAX 2107 $ 6,322
Fund: 325 - MEASURE L $ (130)
Fund: 326 -SB1 - RMRA $ 11,066
Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT $ (70)
Fund: 371 - TRENCH CUT FEE $ 219,000
Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT FUND $ 20,994
Fund: 392 - 94-STBG-799 HOUSING REHAB $ (100)
Fund: 394 -96-STBG-1013REHAB $ (70)
Fund: 450 - STORM DRAIN DEV IMPACT FEE $ (250)
Fund: 451 - PUBLIC FACILITY DEV IMPACT FEE $ (900)
Fund: 453 - PARK DEV IMPACT FEE $ (340)
Fund: 454 -PARKLAND IN LIEU $ (240)
Fund: 520 - RDA SUCCESSOR AGENCY $ (33,800)
$ 325,184 $ - Recon S/B 0
From Tyler GL:

GF Fund Summary $ 114,342
All other Funds Summary $ 210,842
Total Fund Activity $ 325,184

CITY OF HUGHSON EXHIBIT B
FY 21-22 MID-YEAR BUDGET ADJUSTMENTS

GENERAL FUND SUMMARY
FY2021-22 FINAL

COMPARISON TO
Mid-Year
FY 2021-22 FY 2021-22 Increase
Fund: 100 - GENERAL FUND Final Mid-Year (Decrease) NOTES Department:
1005 - LEGISLATIVE $ 36,495.00 $ 39,495.00 $ 3,000 Conference/Trainings 1010 - CITY MANAGER $ 215,080.00 $ 215,080.00 $ -
1015 - CITY TREASURER $ 1,292.00 $ 330.00 $ (962) Vacant Position 1020 - LEGAL SERVICES $ 90,000.00 $ 90,000.00 $ -
1025 - FINANCE $ 335,979.00 $ 335,979.00 $ -
1030 - HUMAN RESOURCES/RISK MANAGEMENT $ 925.00 $ 2,925.00 $ 2,000 Conference/Trainings 1035 - CITY CLERK $ 73,178.00 $ 73,178.00 $ -
1040 - PLANNING/BUILDING $ 590,006.00 $ 590,006.00 $ -
1045 - POLICE SERVICES $ 1,499,010.00 $ 1,499,010.00 $ - 1050 - ANIMAL CONTROL $ 52,682.00 $ 52,682.00 $ -
1055 - PUBLIC WORKS $ 80,464.00 $ 80,814.00 $ 350 Trainings/postage 1060 - BUILDINGS AND GROUNDS $ 95,409.00 $ 95,909.00 $ 500 Professional services 1065 - PARKS AND RECREATION $ 147,142.00 $ 148,442.00 $ 1,300 Mower purchase price increase 1070 - STREET MAINTENANCE $ 118,682.00 $ 118,682.00 $ - 1075 - FLEET MAINTENANCE $ 31,640.00 $ 32,300.00 $ 660 Truck purchase price increase 9999 - NON DEPARTMENTAL $ 277,092.00 $ 277,092.00 $ -
$ 3,645,076.00 $ 3,651,924.00 $ 6,848
Less one -time expenses and transfers
Truck $ (9,340.00) $ (10,000.00)
Mower $ (7,000.00) $ (7,000.00)
Transfer out $ (124,709.00) $ (124,709.00)
Total $ (141,049.00) $ (141,709.00)
EXPENDITURES $ 3,504,027.00 $ 3,510,215.00 $ 6,188
REVENUES $ 3,515,118.00 $ 3,636,308.00 $ 121,190 Property Tax Adjustments/Sales Tax Adjustments DIFFERENCE $ 11,091.00 $ 126,093.00
Positive balance in General Fund when considering one-time expenses
3/7/2022 2:15:22 PM Page 1 of 37
Budget Comparison Report
Hughson Account Summary
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Revenue
105-9999-46040 INTEREST EARNED 3,549.06 1,283.43 83.32 105.00 105.00 0.00 0.00% 105-9999-49010 TRANSFER IN 26,981.68 0.00 62,354.50 112,209.00 112,209.00 0.00 0.00% Total Revenue: 30,530.74 1,283.43 62,437.82 112,314.00 112,314.00 0.00 0.00% Expense
105-9999-66000 TRANSFER OUT 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 0.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 30,530.74 1,283.43 62,437.82 112,314.00 112,314.00 0.00 0.00% Fund: 210 - SEWER
Revenue
210-2110-45500 SEWER SERVICE REVENUE 2,854,258.18 2,582,675.04 1,743,550.60 2,400,000.00 2,400,000.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Estimated revenue Average billings approx 191,200-192,000/month round up for new housing. 210-2110-46040 INTEREST EARNED 13,004.92 3,708.28 310.78 4,400.00 1,000.00 -3,400.00 -77.27% 210-2110-46080 PENALTIES 34,193.56 36,428.83 30,180.27 36,000.00 36,000.00 0.00 0.00% 210-2110-46120 MISCELLANEOUS REVENUE 2,551.60 9,062.39 12,181.77 10,500.00 12,200.00 1,700.00 16.19% Budget Notes
Budget Code Subject Description
MID YEAR Misc sewer revenue includes land leases
Total Revenue: 2,904,008.26 2,631,874.54 1,786,223.42 2,450,900.00 2,449,200.00 -1,700.00 -0.07% Expense
210-2110-50010 SALARIES-REGULAR 175,850.81 174,762.33 125,386.72 215,074.00 215,074.00 0.00 0.00% 210-2110-50030 OVERTIME 5,238.69 4,365.74 3,152.49 4,000.00 4,000.00 0.00 0.00% 210-2110-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM119,660.93 27,832.55 44,457.67 56,170.00 56,170.00 0.00 0.00% 210-2110-51020 MEDICAL INSURANCE 39,021.06 37,432.48 26,345.45 53,915.00 53,915.00 0.00 0.00% 210-2110-51030 UNEMPLOYMENT INSURANCE 1,237.99 1,460.69 785.12 1,332.00 1,332.00 0.00 0.00% 210-2110-51040 WORKERS' COMPENSATION 19,986.58 14,813.23 12,594.24 16,850.00 16,850.00 0.00 0.00% 210-2110-51050 LIFE INSURANCE 1,460.33 1,280.52 735.01 1,854.00 1,854.00 0.00 0.00% 210-2110-51060 DENTAL INSURANCE 3,405.26 3,592.27 3,201.02 6,063.00 6,063.00 0.00 0.00%

EXHIBIT C
Budget Comparison Report
3/7/2022 2:15:22 PM Page 2 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
210-2110-51070 MEDICARE TAX 2,490.57 2,561.15 1,838.18 3,119.00 3,119.00 0.00 0.00% 210-2110-51080 DEFERRED COMPENSATION 813.29 808.48 778.70 1,842.00 1,842.00 0.00 0.00% 210-2110-60010 OFFICE SUPPLIES 1,195.61 903.55 618.53 1,500.00 1,500.00 0.00 0.00% 210-2110-60020 DEPARTMENT SUPPLIES 107.11 685.64 459.80 1,000.00 1,000.00 0.00 0.00% 210-2110-60030 POSTAGE 12,568.98 15,042.14 8,297.71 14,900.00 14,900.00 0.00 0.00% 210-2110-60040 DUES AND PUBLICATIONS 1,000.00 900.00 143.00 1,000.00 1,000.00 0.00 0.00% 210-2110-60050 TRAINING AND MEETINGS 295.00 0.00 170.00 1,000.00 1,000.00 0.00 0.00% 210-2110-60070 PHONE AND INTERNET 3,547.59 3,051.36 1,936.04 4,200.00 4,200.00 0.00 0.00% 210-2110-60090 RENTS AND LEASES 2,262.21 2,363.24 936.28 2,500.00 2,500.00 0.00 0.00% 210-2110-60100 INSURANCE AND SURETIES 26,895.00 30,516.59 43,325.32 49,256.00 49,256.00 0.00 0.00% 210-2110-60110 UNIFORM AND CLOTHING 2,323.98 1,770.73 1,857.54 2,700.00 2,700.00 0.00 0.00% 210-2110-60120 SMALL TOOLS 155.49 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 210-2110-61005 PERMIT 9,157.75 6,241.00 7,067.00 10,000.00 10,000.00 0.00 0.00% 210-2110-61010 PROFESSIONAL SERVICES 68,227.54 85,442.93 25,543.30 234,201.00 214,201.00 -20,000.00 -8.54% Budget Notes
Budget Code Subject Description
MID YEAR Budget Detail Includes reduction for software and inlcudes increase for GP update MID YEAR Budget Explanation Reduced Professional Services by $20,000 due to Increase in 210-2120-61050 of $20,000. 210-2110-61020 ADMINISTRATIVE SERVICES 238,000.00 238,000.00 119,000.00 238,000.00 238,000.00 0.00 0.00% 210-2110-61040 IT SERVICES 18,661.48 24,964.70 12,749.43 23,000.00 23,000.00 0.00 0.00% 210-2110-61050 TEMPORARY EMPLOYEE SERVICES 4,150.64 2,089.52 1,897.01 2,000.00 2,000.00 0.00 0.00% 210-2110-61060 SOFTWARE MAINTENANCE AND SUPPORT 203.99 0.00 0.00 9,400.00 9,400.00 0.00 0.00% 210-2110-61070 LEGAL SERVICES 1,825.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00% 210-2110-62020 MAINTENANCE VEHICLES 1,610.53 0.00 232.06 1,500.00 1,500.00 0.00 0.00% 210-2110-62030 MAINTENANCE OF EQUIPMENT 26,593.67 32,643.96 1,612.84 39,500.00 39,500.00 0.00 0.00% 210-2110-62040 FUEL 3,178.63 3,273.96 3,259.29 4,000.00 4,000.00 0.00 0.00% 210-2110-66000 TRANSFER OUT 284,852.00 284,852.00 144,925.00 289,850.00 289,850.00 0.00 0.00% 210-2110-70040 VEHICLES 2,826.00 0.00 0.00 9,340.00 10,000.00 660.00 7.07% Budget Notes
Budget Code Subject Description
MID YEAR Budget Explanation Price increase for new truck purchase:

Split between 100/210/240
210-2120-50010 SALARIES-REGULAR 79,668.82 82,434.73 61,258.04 77,713.00 77,713.00 0.00 0.00% 210-2120-50030 OVERTIME 4,251.44 2,302.27 378.40 4,000.00 4,000.00 0.00 0.00% 210-2120-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM21,570.40 37,434.14 20,365.76 24,933.00 24,933.00 0.00 0.00% 210-2120-51020 MEDICAL INSURANCE 24,655.22 25,101.94 16,830.28 18,810.00 18,810.00 0.00 0.00% 210-2120-51030 UNEMPLOYEMENT INSURANCE 603.89 611.78 216.45 412.00 412.00 0.00 0.00% 210-2120-51040 WORKERS' COMPENSATION 8,864.49 6,515.35 5,539.35 10,434.00 10,434.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 3 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
210-2120-51050 LIFE INSURANCE 752.83 745.19 392.41 614.00 614.00 0.00 0.00% 210-2120-51060 DENTAL INSURANCE 2,683.26 2,685.58 1,897.40 2,109.00 2,109.00 0.00 0.00% 210-2120-51070 MEDICARE TAX 1,202.50 1,186.09 849.23 1,127.00 1,127.00 0.00 0.00% 210-2120-51080 DEFERRED COMPENSATION 418.84 445.72 518.23 570.00 570.00 0.00 0.00% 210-2120-60010 OFFICE SUPPLIES 403.70 351.33 560.63 800.00 800.00 0.00 0.00% 210-2120-60020 DEPARTMENT SUPPLIES 7,657.40 3,409.86 2,322.60 9,000.00 9,000.00 0.00 0.00% 210-2120-60030 POSTAGE 362.34 444.20 413.70 420.00 420.00 0.00 0.00% 210-2120-60040 DUES AND PUBLICATIONS 19,133.70 23,320.00 24,683.00 25,000.00 26,000.00 1,000.00 4.00% 210-2120-60050 TRAINING AND MEETINGS 0.00 50.00 0.00 1,500.00 1,500.00 0.00 0.00% 210-2120-60070 PHONE AND INTERNET 2,395.81 2,648.50 2,128.62 3,000.00 3,000.00 0.00 0.00% 210-2120-60080 UTILITIES 129,808.80 120,902.51 71,125.34 145,000.00 145,000.00 0.00 0.00% 210-2120-60090 RENTS AND LEASES 2,506.17 2,615.91 1,040.89 2,750.00 2,750.00 0.00 0.00% 210-2120-60100 INSURANCE AND SURETIES 26,895.00 30,516.59 43,325.32 49,256.00 49,256.00 0.00 0.00% 210-2120-60110 UNIFORM AND CLOTHING 1,394.43 1,023.00 1,325.32 1,650.00 1,650.00 0.00 0.00% 210-2120-60120 SMALL TOOLS 776.00 505.63 0.00 800.00 800.00 0.00 0.00% 210-2120-61010 PROFESSIONAL SERVICES 33,937.85 67,382.51 9,697.16 67,000.00 67,000.00 0.00 0.00% 210-2120-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 0.00 20,000.00 20,000.00 0.00% 210-2120-61070 LEGAL SERVICES 0.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00% 210-2120-61150 SLUDGE REMOVAL 67,743.22 41,318.21 40,291.89 80,000.00 80,000.00 0.00 0.00% 210-2120-61160 ENVIRONMENTAL MONITORING 23,235.47 13,592.27 27,719.19 30,000.00 30,000.00 0.00 0.00% 210-2120-62010 MAINTENANCE BUILDINGS AND GROUNDS 300.00 330.57 249.97 3,000.00 3,000.00 0.00 0.00% 210-2120-62020 MAINTENANCE VEHICLES 9,363.24 0.00 0.00 1,500.00 1,500.00 0.00 0.00% 210-2120-62030 MAINTENANCE OF EQUIPMENT 11,861.61 49,300.30 9,574.64 45,000.00 45,000.00 0.00 0.00% 210-2120-62040 FUEL 4,290.80 4,816.24 4,439.27 6,000.00 6,000.00 0.00 0.00% 210-2120-66000 TRANSFER OUT 1,735,872.00 591,136.00 295,568.08 591,136.00 591,136.00 0.00 0.00% 210-2120-70050 OTHER EQUIPMENT 0.00 26,612.76 7,599.74 12,000.00 12,000.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Estimated expense Front gate motor 10k
Total Expense: 3,301,412.94 2,141,389.94 1,243,615.66 2,523,100.00 2,524,760.00 1,660.00 0.07% Total Fund: 210 - SEWER: -397,404.68 490,484.60 542,607.76 -72,200.00 -75,560.00 -3,360.00 4.65% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Revenue
215-7000-46040 INTEREST EARNED 16,508.43 6,326.15 422.18 5,000.00 1,000.00 -4,000.00 -80.00% 215-7000-49010 TRANSFER IN 284,852.00 284,852.00 142,425.00 284,850.00 284,850.00 0.00 0.00% Total Revenue: 301,360.43 291,178.15 142,847.18 289,850.00 285,850.00 -4,000.00 -1.38% Budget Comparison Report
3/7/2022 2:15:22 PM Page 4 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
Expense
215-7000-61010 PROFESSIONAL SERVICES 24,599.75 39,160.75 38,719.21 47,920.00 47,920.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Budget Detail Tully Rd Sewer Project-Design phase 215-7000-62010 MAINTENANCE BUILDINGS & GROUNDS 12,987.00 0.00 0.00 0.00 0.00 0.00 0.00% 215-7000-64080 DEPRECIATION 1,039,727.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 1,077,313.75 39,160.75 38,719.21 47,920.00 47,920.00 0.00 0.00% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -775,953.32 252,017.40 104,127.97 241,930.00 237,930.00 -4,000.00 -1.65% Fund: 220 - SEWER CAPACITY FEE
Revenue
220-7000-44910 SEWER CAPACITY FEES 284,355.66 770,251.25 481,425.00 500,000.00 500,000.00 0.00 0.00% 220-7000-46040 INTEREST EARNED 6,339.17 1,715.13 239.49 2,000.00 2,000.00 0.00 0.00% Total Revenue: 290,694.83 771,966.38 481,664.49 502,000.00 502,000.00 0.00 0.00% Expense
220-7000-61010 PROFESSIONAL SERVICES 867.15 33,566.24 3,566.09 7,000.00 7,000.00 0.00 0.00% 220-7000-64010 INTEREST EXPENSE 0.00 3,166,846.90 0.00 0.00 0.00 0.00 0.00% Total Expense: 867.15 3,200,413.14 3,566.09 7,000.00 7,000.00 0.00 0.00% Total Fund: 220 - SEWER CAPACITY FEE: 289,827.68 -2,428,446.76 478,098.40 495,000.00 495,000.00 0.00 0.00% Fund: 225 - WWTP EXPANSION
Revenue
225-2110-46040 INTEREST EARNED 61,894.45 9,707.09 -12,407.74 6,000.00 6,000.00 0.00 0.00% 225-2110-49010 TRANSFER IN 1,735,872.00 111,470.29 53,336.90 591,136.00 591,136.00 0.00 0.00% 225-2110-49030 ASSET TRANSFER 0.00 479,665.71 242,231.18 0.00 0.00 0.00 0.00% Total Revenue: 1,797,766.45 600,843.09 283,160.34 597,136.00 597,136.00 0.00 0.00% Expense
225-2110-64010 INTEREST EXPENSE 116,522.63 57,187.39 0.00 0.00 0.00 0.00 0.00% 225-2110-64030 GRANT CHARGE 122,823.59 111,470.44 0.00 106,674.00 106,674.00 0.00 0.00% Total Expense: 239,346.22 168,657.83 0.00 106,674.00 106,674.00 0.00 0.00% Total Fund: 225 - WWTP EXPANSION: 1,558,420.23 432,185.26 283,160.34 490,462.00 490,462.00 0.00 0.00% Fund: 240 - WATER
Revenue
240-2410-45100 WATER REVENUE 2,033,616.02 2,132,994.95 1,583,131.42 2,100,000.00 2,100,000.00 0.00 0.00% 240-2410-45144 WATER REVENUE-CONSTRUCTION WATER 2,855.10 11,936.13 800.00 3,000.00 3,000.00 0.00 0.00% 240-2410-45190 FEE-RECONNECTION 8,525.00 65.00 0.00 100.00 100.00 0.00 0.00% 240-2410-46040 INTEREST EARNED 7,057.58 2,370.09 95.32 2,400.00 500.00 -1,900.00 -79.17% Budget Comparison Report
3/7/2022 2:15:22 PM Page 5 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
240-2410-46080 PENALTIES 23,983.43 28,053.49 26,060.94 27,000.00 27,000.00 0.00 0.00% 240-2410-46120 MISCELLANEOUS REVENUE 35.00 5,753.72 0.00 1,000.00 1,000.00 0.00 0.00% Total Revenue: 2,076,072.13 2,181,173.38 1,610,087.68 2,133,500.00 2,131,600.00 -1,900.00 -0.09% Expense
240-2410-50010 SALARIES-REGULAR 164,228.56 165,045.88 127,172.10 253,060.00 253,060.00 0.00 0.00% 240-2410-50030 OVERTIME 3,611.08 2,884.61 2,598.84 3,600.00 3,600.00 0.00 0.00% 240-2410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM105,258.22 49,542.90 51,103.09 67,872.00 67,872.00 0.00 0.00% 240-2410-51020 MEDICAL INSURANCE 37,476.36 29,786.03 22,190.73 66,389.00 66,389.00 0.00 0.00% 240-2410-51030 UNEMPLOYMENT INSURANCE 1,110.17 1,514.78 814.76 1,601.00 1,601.00 0.00 0.00% 240-2410-51040 WORKERS' COMPENSATION 18,539.49 13,626.93 11,585.64 22,061.00 22,061.00 0.00 0.00% 240-2410-51050 LIFE INSURANCE 1,374.95 1,019.85 736.48 2,231.00 2,231.00 0.00 0.00% 240-2410-51060 DENTAL INSURANCE 3,603.71 2,897.35 2,781.24 7,461.00 7,461.00 0.00 0.00% 240-2410-51070 MEDICARE TAX 2,389.43 2,379.01 1,838.40 3,669.00 3,669.00 0.00 0.00% 240-2410-51080 DEFERRED COMPENSATION 776.93 626.17 690.71 2,214.00 2,214.00 0.00 0.00% 240-2410-60010 OFFICE SUPPLIES 1,575.99 908.63 999.60 2,000.00 2,000.00 0.00 0.00% 240-2410-60020 DEPARTMENT SUPPLIES 30,659.90 40,080.08 27,903.08 33,000.00 47,800.00 14,800.00 44.85% 240-2410-60030 POSTAGE 14,372.49 16,931.52 9,125.12 15,500.00 15,500.00 0.00 0.00% 240-2410-60040 DUES AND PUBLICATIONS 24,985.67 23,558.27 25,280.86 25,000.00 26,500.00 1,500.00 6.00% 240-2410-60050 TRAINING AND MEETINGS 2,139.85 1,968.03 333.53 3,900.00 3,900.00 0.00 0.00% 240-2410-60060 ADVERTISING 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 240-2410-60070 PHONE AND INTERNET 3,355.95 2,839.53 2,128.67 3,900.00 3,900.00 0.00 0.00% 240-2410-60080 UTILITIES 131,139.50 137,581.84 79,716.13 140,000.00 140,000.00 0.00 0.00% 240-2410-60090 RENTS AND LEASES 2,506.14 2,616.12 1,041.02 2,725.00 2,725.00 0.00 0.00% 240-2410-60100 INSURANCE AND SURETIES 32,274.00 36,629.69 54,687.19 59,108.00 59,108.00 0.00 0.00% 240-2410-60110 UNIFORM AND CLOTHING 2,867.52 2,754.70 3,001.53 4,000.00 4,000.00 0.00 0.00% 240-2410-60120 SMALL TOOLS 422.49 879.32 711.80 4,500.00 4,500.00 0.00 0.00% 240-2410-61010 PROFESSIONAL SERVICES 87,009.20 81,373.42 46,395.38 245,901.00 245,901.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Budget detail Includes 168,341 for GP update
240-2410-61020 ADMINISTRATIVE SERVICES 164,000.00 164,000.00 82,000.00 164,000.00 164,000.00 0.00 0.00% 240-2410-61040 IT SERVICES 18,660.77 24,965.25 12,750.09 23,000.00 23,000.00 0.00 0.00% 240-2410-61050 TEMPORARY EMPLOYEE SERVICES 4,199.58 2,072.64 1,897.01 0.00 0.00 0.00 0.00% 240-2410-61060 SOFTWARE MAINTENANCE AND SUPPORT 233.13 0.00 0.00 10,000.00 10,000.00 0.00 0.00% 240-2410-61070 LEGAL SERVICES 0.00 0.00 0.00 4,000.00 4,000.00 0.00 0.00% 240-2410-62020 MAINTENANCE VEHICLES 0.00 2,165.78 2,000.00 4,100.00 4,100.00 0.00 0.00% 240-2410-62030 MAINTENANCE OF EQUIPMENT 29,768.11 52,138.61 8,490.52 41,000.00 41,000.00 0.00 0.00% 240-2410-62040 FUEL 4,580.77 4,234.35 4,208.13 5,000.00 5,000.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 6 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
240-2410-64010 INTEREST EXPENSE 36,429.40 33,235.00 25,664.83 36,000.00 36,000.00 0.00 0.00% 240-2410-64080 DEPRECIATION 211,553.00 0.00 0.00 0.00 0.00 0.00 0.00% 240-2410-66000 TRANSFER OUT 187,984.00 185,484.00 95,241.00 190,482.00 190,482.00 0.00 0.00% 240-2410-66010 IT REPLACEMENT 2,500.00 5,000.00 0.00 2,500.00 2,500.00 0.00 0.00% 240-2410-70040 VEHICLES 2,826.00 0.00 573.55 12,040.00 12,700.00 660.00 5.48% Budget Notes
Budget Code Subject Description
MID YEAR Budget Explanation Price increase for new truck purchase:

Split between 100/210/240
240-2410-70050 OTHER EQUIPMENT 0.00 21,339.40 0.00 23,000.00 23,000.00 0.00 0.00% 240-2410-70055 WATER METER REPLACEMENT 0.00 4,435.04 473,979.76 535,000.00 535,000.00 0.00 0.00% Total Expense: 1,334,412.36 1,116,514.73 1,179,640.79 2,019,814.00 2,036,774.00 16,960.00 0.84% Total Fund: 240 - WATER: 741,659.77 1,064,658.65 430,446.89 113,686.00 94,826.00 -18,860.00 -16.59% Fund: 245 - WATER TCP123
Revenue
245-2420-46070 TCP123 FMC SETTLEMENT FUND 0.00 2,810,492.15 0.00 1,000,000.00 1,000,000.00 0.00 0.00% Total Revenue: 0.00 2,810,492.15 0.00 1,000,000.00 1,000,000.00 0.00 0.00% Expense
245-2420-61010 PROFESSIONAL SERVICES 109.17 17,222.28 60,489.03 255,000.00 255,000.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR TCP123 Project TCP123 in the design phase
Total Expense: 109.17 17,222.28 60,489.03 255,000.00 255,000.00 0.00 0.00% Total Fund: 245 - WATER TCP123: -109.17 2,793,269.87 -60,489.03 745,000.00 745,000.00 0.00 0.00% Fund: 250 - WATER CAPACITY FEE
Revenue
250-7000-44910 WATER CAPACITY FEES 111,852.08 212,958.25 141,224.00 179,000.00 179,000.00 0.00 0.00% Total Revenue: 111,852.08 212,958.25 141,224.00 179,000.00 179,000.00 0.00 0.00% Expense
250-7000-61010 PROFESSIONAL SERVICES 868.59 4,845.43 3,566.09 7,000.00 7,000.00 0.00 0.00% Total Expense: 868.59 4,845.43 3,566.09 7,000.00 7,000.00 0.00 0.00% Total Fund: 250 - WATER CAPACITY FEE: 110,983.49 208,112.82 137,657.91 172,000.00 172,000.00 0.00 0.00% Fund: 255 - WATER FIXED ASSET REPLACEMENT
Revenue
255-7000-46040 INTEREST EARNED 2,370.72 1,760.91 -4,679.42 1,000.00 1,000.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 7 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
255-7000-47080 STATE REVOLVING FUND 610,796.00 2,575,402.00 0.00 7,406,000.00 7,406,000.00 0.00 0.00% 255-7000-49010 TRANSFER IN 185,484.00 185,484.00 92,741.00 185,482.00 185,482.00 0.00 0.00% Total Revenue: 798,650.72 2,762,646.91 88,061.58 7,592,482.00 7,592,482.00 0.00 0.00% Expense
255-7000-71030 WELL #9 80.78 2,391,032.31 2,005,747.04 7,406,000.00 7,406,000.00 0.00 0.00% Total Expense: 80.78 2,391,032.31 2,005,747.04 7,406,000.00 7,406,000.00 0.00 0.00% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: 798,569.94 371,614.60 -1,917,685.46 186,482.00 186,482.00 0.00 0.00% Fund: 270 - COMMUNITY/SENIOR CENTER
Revenue
270-2710-46020 RENTAL REVENUE 6,940.00 1,710.00 16,228.96 10,500.00 17,000.00 6,500.00 61.90% 270-2710-46030 MOPPING SERVICES -130.00 0.00 0.00 1,000.00 0.00 -1,000.00 -100.00% 270-2710-46130 DONATION 6,000.00 2,500.00 0.00 0.00 0.00 0.00 0.00% 270-2710-49010 TRANSFER IN 7,500.00 7,500.00 3,750.00 7,500.00 7,500.00 0.00 0.00% Total Revenue: 20,310.00 11,710.00 19,978.96 19,000.00 24,500.00 5,500.00 28.95% Expense
270-2710-60020 DEPARTMENT SUPPLIES 120.55 86.29 861.76 1,100.00 1,100.00 0.00 0.00% 270-2710-60080 UTILITIES 3,669.63 2,573.11 2,750.98 5,500.00 5,500.00 0.00 0.00% 270-2710-61010 PROFESSIONAL SERVICES 164.52 420.00 0.00 500.00 500.00 0.00 0.00% 270-2710-61080 PEST CONTROL 1,440.00 1,447.00 921.00 1,450.00 1,450.00 0.00 0.00% 270-2710-61090 JANITORIAL SERVICES 11,481.00 4,072.00 6,870.00 10,000.00 10,000.00 0.00 0.00% 270-2710-62010 MAINTENANCE BUILDINGS AND GROUNDS 87.25 278.00 926.76 1,500.00 1,500.00 0.00 0.00% 270-2710-62030 MAINTENANCE OF EQUIPMENT 0.00 324.74 164.52 1,500.00 1,500.00 0.00 0.00% 270-2710-64080 DEPRECIATION 24,176.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 41,138.95 9,201.14 12,495.02 21,550.00 21,550.00 0.00 0.00% Total Fund: 270 - COMMUNITY/SENIOR CENTER: -20,828.95 2,508.86 7,483.94 -2,550.00 2,950.00 5,500.00 -215.69% Fund: 280 - USF COMMUNITY CENTER
Revenue
280-2810-46020 RENTAL REVENUE 14,772.00 14,467.00 6,494.00 4,794.00 6,500.00 1,706.00 35.59% Budget Notes
Budget Code Subject Description
MID YEAR Final Budget 9/2021 Rental agreement with Stanislaus County will end on 10/31/2021.

Total Revenue: 14,772.00 14,467.00 6,494.00 4,794.00 6,500.00 1,706.00 35.59% Expense
280-2810-60010 OFFICE SUPPLIES 202.22 400.79 162.04 300.00 300.00 0.00 0.00% 280-2810-60020 DEPARTMENT SUPPLIES 49.70 500.00 0.00 300.00 300.00 0.00 0.00% 280-2810-60080 UTILITIES 6,081.35 3,421.04 1,852.94 6,000.00 6,000.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 8 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
280-2810-62010 MAINTENANCE BUILDINGS AND GROUNDS1,741.81 0.00 288.35 1,600.00 1,600.00 0.00 0.00% 280-2810-62030 MAINTENANCE OF EQUIPMENT 623.39 300.00 0.00 700.00 700.00 0.00 0.00% 280-2810-64040 MISCELLANEOUS 0.00 259.83 0.00 300.00 300.00 0.00 0.00% 280-2810-66000 TRANSFER OUT 7,620.00 7,620.00 3,810.00 7,620.00 7,620.00 0.00 0.00% Total Expense: 16,318.47 12,501.66 6,113.33 16,820.00 16,820.00 0.00 0.00% Total Fund: 280 - USF COMMUNITY CENTER: -1,546.47 1,965.34 380.67 -12,026.00 -10,320.00 1,706.00 -14.19% Fund: 310 - GARBAGE
Revenue
310-3110-45010 GARBAGE SERVICE REVENUE 551,634.92 566,431.64 518,121.54 580,150.00 730,000.00 149,850.00 25.83% Budget Notes
Budget Code Subject Description
MID YEAR Budget Explanation Effective 1/1/2022 Rate increase 310-3110-46040 INTEREST EARNED 122.93 148.26 9.08 130.00 80.00 -50.00 -38.46% Total Revenue: 551,757.85 566,579.90 518,130.62 580,280.00 730,080.00 149,800.00 25.82% Expense
310-3110-60020 DEPARTMENT SUPPLIES 115.56 0.00 115.56 130.00 130.00 0.00 0.00% 310-3110-61010 PROFESSIONAL SERVICES 495,869.86 516,031.10 266,314.63 533,738.00 671,600.00 137,862.00 25.83% 310-3110-61030 FRANCHISE FEE 43,119.92 44,872.82 23,141.81 46,412.00 58,400.00 11,988.00 25.83% Total Expense: 539,105.34 560,903.92 289,572.00 580,280.00 730,130.00 149,850.00 25.82% Total Fund: 310 - GARBAGE: 12,652.51 5,675.98 228,558.62 0.00 -50.00 -50.00 0.00% Fund: 320 - GAS TAX 2103
Revenue
320-8000-46040 INTEREST EARNED 487.19 202.85 14.81 130.00 100.00 -30.00 -23.08% 320-8000-47410 HIGHWAY USER TAX 64,293.05 48,690.29 33,381.76 56,239.00 61,930.00 5,691.00 10.12% Total Revenue: 64,780.24 48,893.14 33,396.57 56,369.00 62,030.00 5,661.00 10.04% Expense
320-8000-60020 DEPARTMENT SUPPLIES 0.00 2,000.00 0.00 2,000.00 2,000.00 0.00 0.00% 320-8000-61140 STREET STRIPING 34,995.55 9,227.22 35,000.00 35,000.00 35,000.00 0.00 0.00% 320-8000-66000 TRANSFER OUT 3,600.00 3,600.00 1,800.00 3,600.00 3,600.00 0.00 0.00% 320-8000-80015 OVERLAY PROJECTS- MISC 36,554.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 75,149.55 14,827.22 36,800.00 40,600.00 40,600.00 0.00 0.00% Total Fund: 320 - GAS TAX 2103: -10,369.31 34,065.92 -3,403.43 15,769.00 21,430.00 5,661.00 35.90% Fund: 321 - GAS TAX 2105
Revenue
321-8000-46040 INTEREST EARNED 22.61 0.00 0.00 0.00 0.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 9 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
321-8000-47410 HIGHWAY USER TAX 40,895.39 37,180.82 21,214.51 41,313.00 43,194.00 1,881.00 4.55% Total Revenue: 40,918.00 37,180.82 21,214.51 41,313.00 43,194.00 1,881.00 4.55% Expense
321-8000-60020 DEPARTMENT SUPPLIES 3,925.68 6,291.16 2,754.42 15,000.00 15,000.00 0.00 0.00% 321-8000-61010 PROFESSIONAL SERVICES 0.00 1,000.00 1,000.00 1,000.00 1,000.00 0.00 0.00% 321-8000-66000 TRANSFER OUT 17,000.00 17,000.00 8,500.00 17,000.00 17,000.00 0.00 0.00% Total Expense: 20,925.68 24,291.16 12,254.42 33,000.00 33,000.00 0.00 0.00% Total Fund: 321 - GAS TAX 2105: 19,992.32 12,889.66 8,960.09 8,313.00 10,194.00 1,881.00 22.63% Fund: 322 - GAS TAX 2106
Revenue
322-8000-47410 HIGHWAY USER TAX 27,971.19 26,005.87 14,800.64 28,437.00 29,319.00 882.00 3.10% Total Revenue: 27,971.19 26,005.87 14,800.64 28,437.00 29,319.00 882.00 3.10% Expense
322-8000-60080 UTILITIES 23,542.33 45,157.99 26,094.49 45,000.00 45,000.00 0.00 0.00% Total Expense: 23,542.33 45,157.99 26,094.49 45,000.00 45,000.00 0.00 0.00% Total Fund: 322 - GAS TAX 2106: 4,428.86 -19,152.12 -11,293.85 -16,563.00 -15,681.00 882.00 -5.33% Fund: 323 - GAS TAX 2107
Revenue
323-8000-47410 HIGHWAY USER TAX 51,638.25 50,311.92 22,727.57 52,543.00 58,865.00 6,322.00 12.03% Total Revenue: 51,638.25 50,311.92 22,727.57 52,543.00 58,865.00 6,322.00 12.03% Expense
323-8000-61010 PROFESSIONAL SERVICES 16,430.69 21,645.49 13,219.26 23,000.00 23,000.00 0.00 0.00% 323-8000-66000 TRANSFER OUT 25,000.00 25,000.00 12,500.00 25,000.00 25,000.00 0.00 0.00% Total Expense: 41,430.69 46,645.49 25,719.26 48,000.00 48,000.00 0.00 0.00% Total Fund: 323 - GAS TAX 2107: 10,207.56 3,666.43 -2,991.69 4,543.00 10,865.00 6,322.00 139.16% Fund: 324 - GAS TAX 2107.5
Revenue
324-8000-47410 HIGHWAY USER TAX 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Total Revenue: 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Expense
324-8000-66000 TRANSFER OUT 1,000.00 1,000.00 500.00 1,000.00 1,000.00 0.00 0.00% Total Expense: 1,000.00 1,000.00 500.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 1,500.00 1,000.00 1,000.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 10 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
Fund: 325 - MEASURE L SALES TAX - ROADS
Revenue
325-8000-41020 TAX-LOCAL STREETS AND ROADS 346,556.95 342,954.55 196,407.78 241,923.00 241,923.00 0.00 0.00% 325-8000-41025 INTEREST-STREETS & ROADS 0.00 0.00 232.23 0.00 0.00 0.00 0.00% 325-8000-41040 TAX-TRAFFIC MANAGEMENT 56,452.72 68,590.92 39,281.56 48,385.00 48,385.00 0.00 0.00% 325-8000-41045 INTEREST-TRAFFIC MANAGEMENT 0.00 0.00 46.42 0.00 0.00 0.00 0.00% 325-8000-41050 TAX-BIKE AND PEDESTRIAN 28,226.36 34,295.47 19,640.78 24,192.00 24,192.00 0.00 0.00% 325-8000-41055 INTERST-BIKE & PEDESTRIAN 0.00 0.00 23.20 0.00 0.00 0.00 0.00% 325-8000-46040 INTEREST EARNED 966.29 725.84 74.83 380.00 250.00 -130.00 -34.21% Total Revenue: 432,202.32 446,566.78 255,706.80 314,880.00 314,750.00 -130.00 -0.04% Expense
325-8000-80015 STREET OVERLAY-MISC 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 325-8000-80025 StanCOG-PMP 0.00 0.00 750.00 14,397.00 14,397.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Final Budget Appropriation CC item 6.1 Meeting Date: 8/9/2021.

Approved participation in the Pavement Management Plan with StanCOG and associated software. 325-8000-80060 SANTA FE OVERLAY 149,180.00 6,765.50 0.00 0.00 0.00 0.00 0.00% 325-8000-80070 EUCLID AVE OVERLAY 60,632.50 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 209,812.50 6,765.50 750.00 14,397.00 14,397.00 0.00 0.00% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 222,389.82 439,801.28 254,956.80 300,483.00 300,353.00 -130.00 -0.04% Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Revenue
326-8000-47420 SB 1-ROADS MAINTENANCE REHABILITATION 130,952.95 145,031.93 73,382.89 140,197.00 151,263.00 11,066.00 7.89% Total Revenue: 130,952.95 145,031.93 73,382.89 140,197.00 151,263.00 11,066.00 7.89% Expense
326-8000-80015 STREET OVERLAY-MISC 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 326-8000-80020 WHITMORE SIDEWALK IMPROVEMENT PROJECT0.00 0.00 0.00 246,348.00 246,348.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Final Budget Appropriation CC meeting 7/12/2021: approved the acceptance of the Willdan Proposal for design and engineering of the Whitmore Avenue Pedestrian Crossing and Sidewalk Improvement Project
326-8000-80060 SANTA FE OVERLAY PHASE II 111,631.75 16,341.84 0.00 0.00 0.00 0.00 0.00% Total Expense: 111,631.75 16,341.84 0.00 246,348.00 246,348.00 0.00 0.00% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 19,321.20 128,690.09 73,382.89 -106,151.00 -95,085.00 11,066.00 -10.42% Budget Comparison Report
3/7/2022 2:15:22 PM Page 11 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Revenue
370-7000-44910 DEVELOPMENT IMPACT FEES 26,208.00 54,386.25 34,008.00 40,000.00 40,000.00 0.00 0.00% 370-7000-46040 INTEREST EARNED 522.51 264.11 40.07 170.00 100.00 -70.00 -41.18% Total Revenue: 26,730.51 54,650.36 34,048.07 40,170.00 40,100.00 -70.00 -0.17% Expense
370-7000-61010 PROFESSIONAL SERVICES 267.72 2,138.50 3,566.09 7,000.00 7,000.00 0.00 0.00% Total Expense: 267.72 2,138.50 3,566.09 7,000.00 7,000.00 0.00 0.00% Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE: 26,462.79 52,511.86 30,481.98 33,170.00 33,100.00 -70.00 -0.21% Fund: 371 - TRENCH CUT FUND
Revenue
371-8000-44050 FEE - TRENCH CUT 2,576.90 116.80 219,000.00 0.00 219,000.00 219,000.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Budget Explanation One time revenue- permit fee for the SRWA pipeline project/Hatch.

Total Revenue: 2,576.90 116.80 219,000.00 0.00 219,000.00 219,000.00 0.00% Expense
371-8000-80060 SANTA FE OVERLAY 77,000.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 77,000.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 371 - TRENCH CUT FUND: -74,423.10 116.80 219,000.00 0.00 219,000.00 219,000.00 0.00% Fund: 372 - IT RESERVE
Revenue
372-3720-46040 INTEREST EARNED 94.60 47.96 9.15 0.00 0.00 0.00 0.00% 372-3720-49010 TRANSFER IN 10,000.00 10,000.00 7,500.00 15,000.00 15,000.00 0.00 0.00% Total Revenue: 10,094.60 10,047.96 7,509.15 15,000.00 15,000.00 0.00 0.00% Expense
372-3720-70060 SOFTWARE 2,854.10 1,919.41 0.00 5,000.00 5,000.00 0.00 0.00% 372-3720-70070 COMPUTER HARDWARE 20,946.69 0.00 0.00 5,000.00 5,000.00 0.00 0.00% Total Expense: 23,800.79 1,919.41 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 372 - IT RESERVE: -13,706.19 8,128.55 7,509.15 5,000.00 5,000.00 0.00 0.00% Fund: 374 - DIABILITY ACCESS AND EDUCATION
Revenue
374-3740-46055 CASP REVENUE 259.92 1,439.82 1,036.26 1,500.00 1,500.00 0.00 0.00% Total Revenue: 259.92 1,439.82 1,036.26 1,500.00 1,500.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 259.92 1,439.82 1,036.26 1,500.00 1,500.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 12 of 37
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
Expense
380-2000-61010 EC-2 PROFESSIONAL SERVICES 0.00 0.00 5,000.00 0.00 0.00 0.00 0.00% 380-4000-51000 EC 4-CLFRF/ARPA-PREMIUM PAY 0.00 0.00 51,403.86 0.00 0.00 0.00 0.00% Total Expense: 0.00 0.00 56,403.86 0.00 0.00 0.00 0.00% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND: 0.00 0.00 56,403.86 0.00 0.00 0.00 0.00% Fund: 383 - VEHICLE ABATEMENT
Revenue
383-3830-47040 ABANDONED VEHICLE ABATEMENT 22,349.67 21,740.18 4,523.32 20,000.00 20,000.00 0.00 0.00% Total Revenue: 22,349.67 21,740.18 4,523.32 20,000.00 20,000.00 0.00 0.00% Expense
383-3830-66000 TRANSFER OUT 10,000.00 10,000.00 10,000.00 20,000.00 20,000.00 0.00 0.00% Total Expense: 10,000.00 10,000.00 10,000.00 20,000.00 20,000.00 0.00 0.00% Total Fund: 383 - VEHICLE ABATEMENT: 12,349.67 11,740.18 -5,476.68 0.00 0.00 0.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FUND
Revenue
384-3840-46040 INTEREST EARNED 931.07 453.05 34.90 250.00 150.00 -100.00 -40.00% 384-3840-46120 MISCELLANEOUS REVENUE 0.00 0.00 21,094.20 0.00 21,094.00 21,094.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Budget Explanation Camera reimbursement-developer 384-3840-47060 SUPPLEMENTAL LAW ENFORCEMENT SERVICES 212,674.20 170,922.67 60,509.97 150,000.00 150,000.00 0.00 0.00% Total Revenue: 213,605.27 171,375.72 81,639.07 150,250.00 171,244.00 20,994.00 13.97% Expense
384-3840-60070 PHONE AND INTERNET 4,087.95 3,088.90 0.00 4,000.00 4,000.00 0.00 0.00% 384-3840-60080 UTILITIES 1,584.27 1,740.10 1,067.32 1,800.00 1,800.00 0.00 0.00% 384-3840-61010 PROFESSIONAL SERVICES 120,651.73 5,080.91 5,000.00 120,650.00 120,650.00 0.00 0.00% 384-3840-70080 POLICE EQUIPMENT 0.00 0.00 0.00 30,000.00 30,000.00 0.00 0.00% Total Expense: 126,323.95 9,909.91 6,067.32 156,450.00 156,450.00 0.00 0.00% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE F… 87,281.32 161,465.81 75,571.75 -6,200.00 14,794.00 20,994.00 -338.61% Fund: 392 - 94-STBG-799 HOUSING REHAB
Revenue
392-3900-46040 INTEREST EARNED 828.65 299.07 19.46 200.00 100.00 -100.00 -50.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 13 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
392-3900-46060 PROGRAM INCOME-CDBG LOAN REPAYMENT1,772.26 980.20 664.16 800.00 800.00 0.00 0.00% Total Revenue: 2,600.91 1,279.27 683.62 1,000.00 900.00 -100.00 -10.00% Total Fund: 392 - 94-STBG-799 HOUSING REHAB: 2,600.91 1,279.27 683.62 1,000.00 900.00 -100.00 -10.00% Fund: 394 - 96-STBG-1013 REHAB
Revenue
394-3900-46040 INTEREST EARNED 774.60 277.40 18.00 170.00 100.00 -70.00 -41.18% Total Revenue: 774.60 277.40 18.00 170.00 100.00 -70.00 -41.18% Expense
394-3900-61010 PROFESSIONAL SERVICES 15.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 15.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 394 - 96-STBG-1013 REHAB: 759.60 277.40 18.00 170.00 100.00 -70.00 -41.18% Fund: 410 - LOCAL TRANSPORATION
Expense
410-8000-60080 UTILITIES 20,000.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 20,000.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 410 - LOCAL TRANSPORATION: 20,000.00 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 420 - TRANPORTATION STREET PROJECTS
Revenue
420-8000-47550 GRANT-RSTP-WHITMORE CROSSWALK 0.00 0.00 487.00 0.00 0.00 0.00 0.00% Total Revenue: 0.00 0.00 487.00 0.00 0.00 0.00 0.00%
Expense
420-8000-80020 WHITMORE CROSSWALK 12,616.14 5,820.01 435.00 0.00 0.00 0.00 0.00% Total Expense: 12,616.14 5,820.01 435.00 0.00 0.00 0.00 0.00% Total Fund: 420 - TRANPORTATION STREET PROJECTS: -12,616.14 -5,820.01 52.00 0.00 0.00 0.00 0.00% Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG
Revenue
425-8000-47580 GRANT-CDBG-WALKER LANE 2,217.50 -161.32 0.00 192,515.00 192,515.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR FY 21/22 CDBG grant to be received
Total Revenue: 2,217.50 -161.32 0.00 192,515.00 192,515.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 14 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
Expense
425-8000-80580 WALKER LANE 15,683.68 28,362.41 418.71 305,814.00 305,814.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Detail Per Council item 2021-10 dated 5/10/2021 Total Expense: 15,683.68 28,362.41 418.71 305,814.00 305,814.00 0.00 0.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: -13,466.18 -28,523.73 -418.71 -113,299.00 -113,299.00 0.00 0.00% Fund: 450 - STORM DRAIN DEV IMPACT FEE
Revenue
450-7000-44910 DEVELOPMENT IMPACT FEES 78,532.06 161,954.59 98,490.00 130,000.00 130,000.00 0.00 0.00% 450-7000-46040 INTEREST EARNED 1,709.74 750.38 60.10 400.00 150.00 -250.00 -62.50% Total Revenue: 80,241.80 162,704.97 98,550.10 130,400.00 130,150.00 -250.00 -0.19% Expense
450-7000-61010 PROFESSIONAL SERVICES 0.00 2,138.50 3,566.09 7,000.00 7,000.00 0.00 0.00% Total Expense: 0.00 2,138.50 3,566.09 7,000.00 7,000.00 0.00 0.00% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: 80,241.80 160,566.47 94,984.01 123,400.00 123,150.00 -250.00 -0.20% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Revenue
451-7000-44910 DEVELOPMENT IMPACT FEES 94,330.56 189,081.25 106,750.00 160,000.00 160,000.00 0.00 0.00% 451-7000-46040 INTEREST EARNED 4,964.87 1,923.58 137.24 1,100.00 200.00 -900.00 -81.82% Total Revenue: 99,295.43 191,004.83 106,887.24 161,100.00 160,200.00 -900.00 -0.56% Expense
451-7000-61010 PROFESSIONAL SERVICES 2,969.49 21,342.86 3,566.09 7,000.00 7,000.00 0.00 0.00% 451-7000-71010 ENTERPRISE RESOURCE MANAGEMENT -882.51 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 2,086.98 21,342.86 3,566.09 7,000.00 7,000.00 0.00 0.00% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 97,208.45 169,661.97 103,321.15 154,100.00 153,200.00 -900.00 -0.58% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Revenue
452-8000-44910 DEVELOPMENT IMPACT FEES 128,098.26 232,520.25 143,535.00 190,000.00 190,000.00 0.00 0.00% Total Revenue: 128,098.26 232,520.25 143,535.00 190,000.00 190,000.00 0.00 0.00% Expense
452-8000-61010 PROFESSIONAL SERVICES 867.14 2,138.50 3,566.15 7,000.00 7,000.00 0.00 0.00% Total Expense: 867.14 2,138.50 3,566.15 7,000.00 7,000.00 0.00 0.00% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 127,231.12 230,381.75 139,968.85 183,000.00 183,000.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 15 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
Fund: 453 - PARK DEV IMPACT FEE
Revenue
453-7000-44910 DEVELOPMENT IMPACT FEES 69,342.00 149,975.25 86,943.00 120,000.00 120,000.00 0.00 0.00% 453-7000-46040 INTEREST EARNED 1,859.58 785.73 62.03 440.00 100.00 -340.00 -77.27% Total Revenue: 71,201.58 150,760.98 87,005.03 120,440.00 120,100.00 -340.00 -0.28% Expense
453-7000-61010 PROFESSIONAL SERVICES 5,767.14 2,138.50 7,766.09 7,000.00 7,000.00 0.00 0.00% Total Expense: 5,767.14 2,138.50 7,766.09 7,000.00 7,000.00 0.00 0.00% Total Fund: 453 - PARK DEV IMPACT FEE: 65,434.44 148,622.48 79,238.94 113,440.00 113,100.00 -340.00 -0.30% Fund: 454 - PARKLAND IN LIEU
Revenue
454-7000-44910 DEVELOPMENT IMPACT FEES 51,766.00 114,119.25 70,592.00 90,000.00 90,000.00 0.00 0.00% 454-7000-46040 INTEREST EARNED 1,449.28 611.95 47.74 340.00 100.00 -240.00 -70.59% Total Revenue: 53,215.28 114,731.20 70,639.74 90,340.00 90,100.00 -240.00 -0.27% Expense
454-7000-61010 PROFESSIONAL SERVICES 867.14 2,138.50 3,566.06 7,000.00 7,000.00 0.00 0.00% Total Expense: 867.14 2,138.50 3,566.06 7,000.00 7,000.00 0.00 0.00% Total Fund: 454 - PARKLAND IN LIEU: 52,348.14 112,592.70 67,073.68 83,340.00 83,100.00 -240.00 -0.29% Fund: 520 - RDA SUCCESSOR AGENCY
Revenue
520-5210-40020 TAX INCREMENT 350,302.00 319,666.20 282,889.09 286,500.00 286,500.00 0.00 0.00% 520-5210-46040 INTEREST EARNED 2,053.30 819.85 93.43 1,000.00 200.00 -800.00 -80.00% Total Revenue: 352,355.30 320,486.05 282,982.52 287,500.00 286,700.00 -800.00 -0.28% Expense
520-5210-61010 PROFESSIONAL SERVICES 4,075.50 10,250.28 5,167.50 10,000.00 10,000.00 0.00 0.00% 520-5210-64010 INTEREST EXPENSE 85,613.50 81,398.99 40,200.00 85,500.00 85,500.00 0.00 0.00% 520-5210-64080 DEPRECIATION 27,490.00 0.00 0.00 0.00 28,000.00 28,000.00 0.00% 520-5210-65010 RETIRE PRINCIPAL 0.00 105,000.00 105,000.00 100,000.00 105,000.00 5,000.00 5.00% 520-5210-66000 TRANSFER OUT 96,000.00 96,000.00 48,000.00 96,000.00 96,000.00 0.00 0.00% Total Expense: 213,179.00 292,649.27 198,367.50 291,500.00 324,500.00 33,000.00 11.32% Total Fund: 520 - RDA SUCCESSOR AGENCY: 139,176.30 27,836.78 84,615.02 -4,000.00 -37,800.00 -33,800.00 845.00% Fund: 530 - BRITTANY WOODS- LLD
Revenue
530-3405-41030 DIRECT ASSESSMENTS 18,837.35 8,022.00 0.00 8,060.00 8,060.00 0.00 0.00% Total Revenue: 18,837.35 8,022.00 0.00 8,060.00 8,060.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 16 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
Expense
530-3405-50010 SALARIES-REGULAR 1,778.31 1,798.94 1,477.33 3,673.00 3,673.00 0.00 0.00% 530-3405-50030 OVERTIME 106.88 122.39 128.07 0.00 0.00 0.00 0.00% 530-3405-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 124.59 172.54 164.97 300.00 300.00 0.00 0.00% 530-3405-51020 MEDICAL INSURANCE 203.37 281.67 363.82 500.00 500.00 0.00 0.00% 530-3405-51030 UNEMPLOYMENT INSURANCE 11.50 11.44 15.43 24.00 24.00 0.00 0.00% 530-3405-51040 WORKERS' COMPENSATION 22.61 289.15 269.31 410.00 410.00 0.00 0.00% 530-3405-51050 LIFE INSURANCE 11.17 14.95 9.20 30.00 30.00 0.00 0.00% 530-3405-51060 DENTAL INSURANCE 11.58 20.30 39.00 40.00 40.00 0.00 0.00% 530-3405-51070 MEDICARE TAX 16.94 21.88 23.44 50.00 50.00 0.00 0.00% 530-3405-51080 DEFERRED COMPENSATION 6.65 8.92 10.57 20.00 20.00 0.00 0.00% 530-3405-60080 UTILITIES 2,926.46 3,651.78 2,344.90 3,700.00 3,700.00 0.00 0.00% 530-3405-61010 PROFESSIONAL SERVICES 0.00 0.00 416.93 565.00 565.00 0.00 0.00% 530-3405-61050 TEMPORARY EMPLOYEE SERVICES 120.02 441.61 225.84 800.00 800.00 0.00 0.00% 530-3405-64040 MISCELLANEOUS 1,285.96 1,462.34 17.11 2,232.00 2,232.00 0.00 0.00% 530-3405-66000 TRANSFER OUT 1,500.00 1,480.00 683.50 1,367.00 1,367.00 0.00 0.00% Total Expense: 8,126.04 9,777.91 6,189.42 13,711.00 13,711.00 0.00 0.00% Total Fund: 530 - BRITTANY WOODS- LLD: 10,711.31 -1,755.91 -6,189.42 -5,651.00 -5,651.00 0.00 0.00% Fund: 531 - CENTRAL HUGHSON 2- LLD
Revenue
531-3410-41030 DIRECT ASSESSMENTS 55,075.76 14,579.44 0.00 14,614.00 14,614.00 0.00 0.00% Total Revenue: 55,075.76 14,579.44 0.00 14,614.00 14,614.00 0.00 0.00% Expense
531-3410-50010 SALARIES-REGULAR 1,333.79 1,349.20 1,108.09 6,127.00 6,127.00 0.00 0.00% 531-3410-50030 OVERTIME 80.08 91.68 95.93 0.00 0.00 0.00 0.00% 531-3410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 93.31 129.06 123.61 300.00 300.00 0.00 0.00% 531-3410-51020 MEDICAL INSURANCE 152.69 211.37 272.67 400.00 400.00 0.00 0.00% 531-3410-51030 UNEMPLOYMENT INSURANCE 8.55 8.58 11.59 30.00 30.00 0.00 0.00% 531-3410-51040 WORKERS' COMPENSATION 154.87 273.29 232.35 350.00 350.00 0.00 0.00% 531-3410-51050 LIFE INSURANCE 9.48 11.14 6.87 30.00 30.00 0.00 0.00% 531-3410-51060 DENTAL INSURANCE 8.73 15.37 29.36 30.00 30.00 0.00 0.00% 531-3410-51070 MEDICARE TAX 12.96 16.68 17.45 50.00 50.00 0.00 0.00% 531-3410-51080 DEFERRED COMPENSATION 4.95 6.68 8.00 20.00 20.00 0.00 0.00% 531-3410-60080 UTILITIES 667.46 802.05 507.41 850.00 850.00 0.00 0.00% 531-3410-61010 PROFESSIONAL SERVICES 0.00 0.00 403.66 547.00 547.00 0.00 0.00% 531-3410-61050 TEMPORARY EMPLOYEE SERVICES 89.89 330.71 169.14 598.00 598.00 0.00 0.00% 531-3410-64040 MISCELLANEOUS 1,432.16 2,187.88 1,700.32 7,062.00 7,062.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 17 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
531-3410-66000 TRANSFER OUT 1,477.00 1,278.00 1,000.00 2,000.00 2,000.00 0.00 0.00% Total Expense: 5,525.92 6,711.69 5,686.45 18,394.00 18,394.00 0.00 0.00% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: 49,549.84 7,867.75 -5,686.45 -3,780.00 -3,780.00 0.00 0.00% Fund: 532 - FEATHERS GLEN LLD
Revenue
532-3415-41030 DIRECT ASSESSMENTS 42,531.99 19,796.48 0.00 20,744.00 20,744.00 0.00 0.00% Total Revenue: 42,531.99 19,796.48 0.00 20,744.00 20,744.00 0.00 0.00% Expense
532-3415-50010 SALARIES-REGULAR 5,349.03 5,410.82 4,442.94 12,504.00 12,504.00 0.00 0.00% 532-3415-50030 OVERTIME 321.16 367.70 384.85 0.00 0.00 0.00 0.00% 532-3415-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 374.07 518.36 495.62 400.00 400.00 0.00 0.00% 532-3415-51020 MEDICAL INSURANCE 612.17 847.47 1,094.03 1,600.00 1,600.00 0.00 0.00% 532-3415-51030 UNEMPLOYMENT INSURANCE 34.50 34.44 46.42 80.00 80.00 0.00 0.00% 532-3415-51040 WORKERS' COMPENSATION 420.33 1,006.17 855.45 1,300.00 1,300.00 0.00 0.00% 532-3415-51050 LIFE INSURANCE 33.34 44.70 27.57 100.00 100.00 0.00 0.00% 532-3415-51060 DENTAL INSURANCE 34.95 61.88 117.71 150.00 150.00 0.00 0.00% 532-3415-51070 MEDICARE TAX 51.45 66.42 70.24 200.00 200.00 0.00 0.00% 532-3415-51080 DEFERRED COMPENSATION 19.63 26.44 31.61 75.00 75.00 0.00 0.00% 532-3415-60080 UTILITIES 707.24 1,000.95 916.26 1,025.00 1,025.00 0.00 0.00% 532-3415-61010 PROFESSIONAL SERVICES 0.00 0.00 400.04 542.00 542.00 0.00 0.00% 532-3415-61050 TEMPORARY EMPLOYEE SERVICES 360.57 1,326.58 678.55 2,400.00 2,400.00 0.00 0.00% 532-3415-64040 MISCELLANEOUS 2,732.16 2,334.75 73.90 6,929.00 6,929.00 0.00 0.00% 532-3415-66000 TRANSFER OUT 2,557.00 3,000.00 1,459.00 2,918.00 2,918.00 0.00 0.00% Total Expense: 13,607.60 16,046.68 11,094.19 30,223.00 30,223.00 0.00 0.00% Total Fund: 532 - FEATHERS GLEN LLD: 28,924.39 3,749.80 -11,094.19 -9,479.00 -9,479.00 0.00 0.00% Fund: 533 - FONTANA RANCH NORTH- LLD
Revenue
533-3420-41030 DIRECT ASSESSMENTS 50,650.57 22,706.80 0.00 25,480.00 25,480.00 0.00 0.00% Total Revenue: 50,650.57 22,706.80 0.00 25,480.00 25,480.00 0.00 0.00% Expense
533-3420-50010 SALARIES-REGULAR 895.81 906.03 744.24 3,126.00 3,126.00 0.00 0.00% 533-3420-50030 OVERTIME 53.68 61.47 64.33 0.00 0.00 0.00 0.00% 533-3420-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 62.64 86.77 82.97 200.00 200.00 0.00 0.00% 533-3420-51020 MEDICAL INSURANCE 102.69 142.16 183.10 300.00 300.00 0.00 0.00% 533-3420-51030 UNEMPLOYMENT INSURANCE 5.75 5.77 7.74 20.00 20.00 0.00 0.00% 533-3420-51040 WORKERS' COMPENSATION 137.14 192.55 163.71 250.00 250.00 0.00 0.00% 533-3420-51050 LIFE INSURANCE 5.60 7.51 4.45 20.00 20.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 18 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
533-3420-51060 DENTAL INSURANCE 5.97 10.49 19.77 40.00 40.00 0.00 0.00% 533-3420-51070 MEDICARE TAX 8.73 11.20 11.75 50.00 50.00 0.00 0.00% 533-3420-51080 DEFERRED COMPENSATION 3.10 4.13 5.16 10.00 10.00 0.00 0.00% 533-3420-60080 UTILITIES 6,297.67 9,797.52 6,046.56 13,150.00 13,150.00 0.00 0.00% 533-3420-61010 PROFESSIONAL SERVICES 0.00 0.00 436.27 591.00 591.00 0.00 0.00% 533-3420-61050 TEMPORARY EMPLOYEE SERVICES 60.26 221.74 113.39 401.00 401.00 0.00 0.00% 533-3420-64040 MISCELLANEOUS 1,902.82 2,543.52 73.90 9,752.00 9,752.00 0.00 0.00% 533-3420-66000 TRANSFER OUT 2,339.00 2,184.00 1,856.00 3,712.00 3,712.00 0.00 0.00% Total Expense: 11,880.86 16,174.86 9,813.34 31,622.00 31,622.00 0.00 0.00% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 38,769.71 6,531.94 -9,813.34 -6,142.00 -6,142.00 0.00 0.00% Fund: 534 - FONTANA RANCH SOUTH- LLD
Revenue
534-3425-41030 DIRECT ASSESSMENTS -22,438.86 15,366.04 0.00 16,113.00 16,113.00 0.00 0.00% Total Revenue: -22,438.86 15,366.04 0.00 16,113.00 16,113.00 0.00 0.00% Expense
534-3425-50010 SALARIES-REGULAR 895.81 906.03 744.24 3,126.00 3,126.00 0.00 0.00% 534-3425-50030 OVERTIME 53.68 61.47 64.33 0.00 0.00 0.00 0.00% 534-3425-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 62.64 86.77 82.97 100.00 100.00 0.00 0.00% 534-3425-51020 MEDICAL INSURANCE 102.69 142.16 183.10 200.00 200.00 0.00 0.00% 534-3425-51030 UNEMPLOYMENT INSURANCE 5.75 5.77 7.74 20.00 20.00 0.00 0.00% 534-3425-51040 WORKERS' COMPENSATION 137.14 192.55 163.71 250.00 250.00 0.00 0.00% 534-3425-51050 LIFE INSURANCE 5.60 7.51 4.45 20.00 20.00 0.00 0.00% 534-3425-51060 DENTAL INSURANCE 5.97 10.49 19.77 40.00 40.00 0.00 0.00% 534-3425-51070 MEDICARE TAX 8.73 11.20 11.75 50.00 50.00 0.00 0.00% 534-3425-51080 DEFERRED COMPENSATION 3.10 4.13 5.16 10.00 10.00 0.00 0.00% 534-3425-60080 UTILITIES 5,228.74 6,799.15 3,061.17 4,400.00 4,400.00 0.00 0.00% 534-3425-61010 PROFESSIONAL SERVICES 0.00 0.00 410.08 556.00 556.00 0.00 0.00% 534-3425-61050 TEMPORARY EMPLOYEE SERVICES 60.26 221.74 113.39 401.00 401.00 0.00 0.00% 534-3425-64040 MISCELLANEOUS 1,333.39 2,193.37 162.55 5,439.00 5,439.00 0.00 0.00% 534-3425-66000 TRANSFER OUT 2,339.00 1,488.00 923.50 1,847.00 1,847.00 0.00 0.00% Total Expense: 10,242.50 12,130.34 5,957.91 16,459.00 16,459.00 0.00 0.00% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: -32,681.36 3,235.70 -5,957.91 -346.00 -346.00 0.00 0.00% Fund: 535 - RHAPSODY I - LLD
Revenue
535-3430-41030 DIRECT ASSESSMENTS 16,295.95 6,753.20 0.00 -6,794.00 -6,794.00 0.00 0.00% Total Revenue: 16,295.95 6,753.20 0.00 -6,794.00 -6,794.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 19 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
Expense
535-3430-50010 SALARIES-REGULAR 891.75 906.03 744.24 1,845.00 1,845.00 0.00 0.00% 535-3430-50030 OVERTIME 53.68 61.47 64.33 0.00 0.00 0.00 0.00% 535-3430-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 62.36 86.77 82.97 200.00 200.00 0.00 0.00% 535-3430-51020 MEDICAL INSURANCE 101.60 142.16 183.10 300.00 300.00 0.00 0.00% 535-3430-51030 UNEMPLOYMENT INSURANCE 5.75 5.77 7.74 20.00 20.00 0.00 0.00% 535-3430-51040 WORKERS' COMPENSATION 137.14 192.55 163.71 250.00 250.00 0.00 0.00% 535-3430-51050 LIFE INSURANCE 5.57 7.51 4.45 20.00 20.00 0.00 0.00% 535-3430-51060 DENTAL INSURANCE 5.97 10.49 19.77 40.00 40.00 0.00 0.00% 535-3430-51070 MEDICARE TAX 8.67 11.20 11.75 50.00 50.00 0.00 0.00% 535-3430-51080 DEFERRED COMPENSATION 3.06 4.13 5.16 10.00 10.00 0.00 0.00% 535-3430-60080 UTILITIES 1,620.76 1,901.48 1,207.65 2,040.00 2,040.00 0.00 0.00% 535-3430-61010 PROFESSIONAL SERVICES 0.00 0.00 427.42 579.00 579.00 0.00 0.00% 535-3430-61050 TEMPORARY EMPLOYEE SERVICES 60.26 221.74 113.39 401.00 401.00 0.00 0.00% 535-3430-64040 MISCELLANEOUS 1,484.03 1,620.27 62.54 4,593.00 4,593.00 0.00 0.00% 535-3430-66000 TRANSFER OUT 1,500.00 973.00 602.50 1,205.00 1,205.00 0.00 0.00% Total Expense: 5,940.60 6,144.57 3,700.72 11,553.00 11,553.00 0.00 0.00% Total Fund: 535 - RHAPSODY I - LLD: 10,355.35 608.63 -3,700.72 -18,347.00 -18,347.00 0.00 0.00% Fund: 536 - RHAPSODY 2- LLD
Revenue
536-3435-41030 DIRECT ASSESSMENTS 25,058.51 13,834.10 0.00 15,381.00 15,381.00 0.00 0.00% Total Revenue: 25,058.51 13,834.10 0.00 15,381.00 15,381.00 0.00 0.00% Expense
536-3435-50010 SALARIES-REGULAR 891.63 906.03 744.24 1,845.00 1,845.00 0.00 0.00% 536-3435-50030 OVERTIME 62.67 71.45 111.98 0.00 0.00 0.00 0.00% 536-3435-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 63.08 87.87 88.92 200.00 200.00 0.00 0.00% 536-3435-51020 MEDICAL INSURANCE 104.18 143.78 191.81 300.00 300.00 0.00 0.00% 536-3435-51030 UNEMPLOYMENT INSURANCE 5.75 6.16 8.30 20.00 20.00 0.00 0.00% 536-3435-51040 WORKERS' COMPENSATION 137.14 192.55 163.71 250.00 250.00 0.00 0.00% 536-3435-51050 LIFE INSURANCE 5.68 7.61 4.74 20.00 20.00 0.00 0.00% 536-3435-51060 DENTAL INSURANCE 6.06 10.59 20.21 40.00 40.00 0.00 0.00% 536-3435-51070 MEDICARE TAX 8.88 11.35 12.49 50.00 50.00 0.00 0.00% 536-3435-51080 DEFERRED COMPENSATION 3.15 4.18 5.61 10.00 10.00 0.00 0.00% 536-3435-60080 UTILITIES 1,967.80 2,178.95 1,377.39 2,225.00 2,225.00 0.00 0.00% 536-3435-61010 PROFESSIONAL SERVICES 0.00 0.00 412.51 559.00 559.00 0.00 0.00% 536-3435-61050 TEMPORARY EMPLOYEE SERVICES 60.26 221.74 113.39 401.00 401.00 0.00 0.00% 536-3435-64040 MISCELLANEOUS 753.37 1,296.66 17.10 4,111.00 4,111.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 20 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
536-3435-66000 TRANSFER OUT 1,554.00 1,394.00 581.50 1,163.00 1,163.00 0.00 0.00% Total Expense: 5,623.65 6,532.92 3,853.90 11,194.00 11,194.00 0.00 0.00% Total Fund: 536 - RHAPSODY 2- LLD: 19,434.86 7,301.18 -3,853.90 4,187.00 4,187.00 0.00 0.00% Fund: 537 - SANTA FE ESTATES 1 - LLD
Revenue
537-3440-41030 DIRECT ASSESSMENTS -31,916.94 7,224.00 0.00 7,260.00 7,260.00 0.00 0.00% Total Revenue: -31,916.94 7,224.00 0.00 7,260.00 7,260.00 0.00 0.00% Expense
537-3440-50010 SALARIES-REGULAR 5,349.03 5,410.82 4,442.94 10,888.00 10,888.00 0.00 0.00% 537-3440-50030 OVERTIME 321.16 367.70 384.85 0.00 0.00 0.00 0.00% 537-3440-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 373.77 518.36 495.62 1,000.00 1,000.00 0.00 0.00% 537-3440-51020 MEDICAL INSURANCE 612.17 847.47 1,094.03 1,600.00 1,600.00 0.00 0.00% 537-3440-51030 UNEMPLOYMENT INSURANCE 34.50 34.44 46.42 80.00 80.00 0.00 0.00% 537-3440-51040 WORKERS' COMPENSATION 420.33 1,006.17 855.45 1,300.00 1,300.00 0.00 0.00% 537-3440-51050 LIFE INSURANCE 33.34 44.70 27.57 100.00 100.00 0.00 0.00% 537-3440-51060 DENTAL INSURANCE 35.39 61.88 117.71 150.00 150.00 0.00 0.00% 537-3440-51070 MEDICARE TAX 51.45 66.42 70.24 200.00 200.00 0.00 0.00% 537-3440-51080 DEFERRED COMPENSATION 19.63 26.44 31.61 75.00 75.00 0.00 0.00% 537-3440-60080 UTILITIES 3,670.70 4,766.19 3,279.24 5,287.00 5,287.00 0.00 0.00% 537-3440-61010 PROFESSIONAL SERVICES 0.00 0.00 409.71 555.00 555.00 0.00 0.00% 537-3440-61050 TEMPORARY EMPLOYEE SERVICES 360.57 1,326.58 678.55 2,400.00 2,400.00 0.00 0.00% 537-3440-64040 MISCELLANEOUS 753.37 977.36 17.10 1,555.00 1,555.00 0.00 0.00% 537-3440-66000 TRANSFER OUT 500.00 501.00 250.50 501.00 501.00 0.00 0.00% Total Expense: 12,535.41 15,955.53 12,201.54 25,691.00 25,691.00 0.00 0.00% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -44,452.35 -8,731.53 -12,201.54 -18,431.00 -18,431.00 0.00 0.00% Fund: 538 - SANTA FE ESTATES 2 - LLD
Revenue
538-3445-41030 DIRECT ASSESSMENTS -13,241.41 6,614.18 0.00 6,650.00 6,650.00 0.00 0.00% Total Revenue: -13,241.41 6,614.18 0.00 6,650.00 6,650.00 0.00 0.00% Expense
538-3445-50010 SALARIES-REGULAR 5,259.24 5,785.82 4,442.94 10,888.00 10,888.00 0.00 0.00% 538-3445-50030 OVERTIME 312.17 357.72 337.20 0.00 0.00 0.00 0.00% 538-3445-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 372.43 517.26 489.67 1,000.00 1,000.00 0.00 0.00% 538-3445-51020 MEDICAL INSURANCE 610.68 845.85 1,085.32 1,600.00 1,600.00 0.00 0.00% 538-3445-51030 UNEMPLOYMENT INSURANCE 34.50 34.05 45.86 80.00 80.00 0.00 0.00% 538-3445-51040 WORKERS' COMPENSATION 420.33 1,006.17 855.45 1,300.00 1,300.00 0.00 0.00% 538-3445-51050 LIFE INSURANCE 33.26 44.60 27.28 100.00 100.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 21 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
538-3445-51060 DENTAL INSURANCE 35.30 61.78 117.27 150.00 150.00 0.00 0.00% 538-3445-51070 MEDICARE TAX 51.30 66.27 69.50 200.00 200.00 0.00 0.00% 538-3445-51080 DEFERRED COMPENSATION 19.58 26.39 31.16 75.00 75.00 0.00 0.00% 538-3445-60080 UTILITIES 546.20 600.82 382.34 700.00 700.00 0.00 0.00% 538-3445-61010 PROFESSIONAL SERVICES 0.00 0.00 406.46 551.00 551.00 0.00 0.00% 538-3445-61050 TEMPORARY EMPLOYEE SERVICES 360.57 1,326.58 678.55 2,400.00 2,400.00 0.00 0.00% 538-3445-64040 MISCELLANEOUS 753.37 1,077.38 17.10 1,231.00 1,231.00 0.00 0.00% 538-3445-66000 TRANSFER OUT 1,500.00 1,125.00 750.00 1,500.00 1,500.00 0.00 0.00% Total Expense: 10,308.93 12,875.69 9,736.10 21,775.00 21,775.00 0.00 0.00% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -23,550.34 -6,261.51 -9,736.10 -15,125.00 -15,125.00 0.00 0.00% Fund: 539 - STARN ESTATES - LLD
Revenue
539-3450-41030 DIRECT ASSESSMENTS 32,869.00 7,648.82 0.00 7,689.00 7,689.00 0.00 0.00% Total Revenue: 32,869.00 7,648.82 0.00 7,689.00 7,689.00 0.00 0.00% Expense
539-3450-50010 SALARIES-REGULAR 895.84 906.12 744.24 1,845.00 1,845.00 0.00 0.00% 539-3450-50030 OVERTIME 57.26 65.44 83.27 0.00 0.00 0.00 0.00% 539-3450-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 63.82 87.20 85.33 250.00 250.00 0.00 0.00% 539-3450-51020 MEDICAL INSURANCE 103.28 142.80 186.57 400.00 400.00 0.00 0.00% 539-3450-51030 UNEMPLOYMENT INSURANCE 5.75 5.92 7.97 40.00 40.00 0.00 0.00% 539-3450-51040 WORKERS' COMPENSATION 137.14 192.55 163.71 250.00 250.00 0.00 0.00% 539-3450-51050 LIFE INSURANCE 5.64 7.54 4.57 20.00 20.00 0.00 0.00% 539-3450-51060 DENTAL INSURANCE 6.01 10.53 19.92 30.00 30.00 0.00 0.00% 539-3450-51070 MEDICARE TAX 9.31 11.26 12.06 50.00 50.00 0.00 0.00% 539-3450-51080 DEFERRED COMPENSATION 3.11 4.15 5.31 20.00 20.00 0.00 0.00% 539-3450-60080 UTILITIES 1,879.80 2,003.64 1,263.42 2,050.00 2,050.00 0.00 0.00% 539-3450-60120 SMALL TOOLS 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 539-3450-61010 PROFESSIONAL SERVICES 0.00 0.00 425.80 577.00 577.00 0.00 0.00% 539-3450-61050 TEMPORARY EMPLOYEE SERVICES 60.26 221.60 113.55 401.00 401.00 0.00 0.00% 539-3450-64040 MISCELLANEOUS 904.03 964.18 17.10 4,388.00 4,388.00 0.00 0.00% 539-3450-66000 TRANSFER OUT 1,500.00 941.00 592.00 1,184.00 1,184.00 0.00 0.00% Total Expense: 5,631.25 5,563.93 3,724.82 11,505.00 11,505.00 0.00 0.00% Total Fund: 539 - STARN ESTATES - LLD: 27,237.75 2,084.89 -3,724.82 -3,816.00 -3,816.00 0.00 0.00% Fund: 540 - STERLING GLEN 3 - LLD
Revenue
540-3455-41030 DIRECT ASSESSMENTS 58,958.05 21,754.20 0.00 23,465.00 23,465.00 0.00 0.00% Total Revenue: 58,958.05 21,754.20 0.00 23,465.00 23,465.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 22 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
Expense
540-3455-50010 SALARIES-REGULAR 2,674.41 2,698.40 2,215.68 7,911.00 7,911.00 0.00 0.00% 540-3455-50030 OVERTIME 159.22 182.30 187.12 0.00 0.00 0.00 0.00% 540-3455-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 186.53 258.47 246.50 600.00 600.00 0.00 0.00% 540-3455-51020 MEDICAL INSURANCE 305.24 422.69 544.68 800.00 800.00 0.00 0.00% 540-3455-51030 UNEMPLOYMENT INSURANCE 17.22 17.14 23.11 50.00 50.00 0.00 0.00% 540-3455-51040 WORKERS' COMPENSATION 210.23 503.09 427.74 650.00 650.00 0.00 0.00% 540-3455-51050 LIFE INSURANCE 16.72 22.32 13.73 50.00 50.00 0.00 0.00% 540-3455-51060 DENTAL INSURANCE 17.46 30.90 58.83 60.00 60.00 0.00 0.00% 540-3455-51070 MEDICARE TAX 25.77 33.34 34.77 80.00 80.00 0.00 0.00% 540-3455-51080 DEFERRED COMPENSATION 9.78 13.17 15.67 50.00 50.00 0.00 0.00% 540-3455-60080 UTILITIES 3,830.34 4,920.53 3,201.71 4,720.00 4,720.00 0.00 0.00% 540-3455-61010 PROFESSIONAL SERVICES 0.00 0.00 426.60 579.00 579.00 0.00 0.00% 540-3455-61050 TEMPORARY EMPLOYEE SERVICES 179.77 661.40 338.28 1,197.00 1,197.00 0.00 0.00% 540-3455-64040 MISCELLANEOUS 1,677.76 2,517.25 322.01 9,618.00 9,618.00 0.00 0.00% 540-3455-66000 TRANSFER OUT 2,597.00 2,526.00 1,493.50 2,987.00 2,987.00 0.00 0.00% Total Expense: 11,907.45 14,807.00 9,549.93 29,352.00 29,352.00 0.00 0.00% Total Fund: 540 - STERLING GLEN 3 - LLD: 47,050.60 6,947.20 -9,549.93 -5,887.00 -5,887.00 0.00 0.00% Fund: 541 - SUNGLOW - LLD
Revenue
541-3460-41030 DIRECT ASSESSMENTS 38,177.43 9,635.56 0.00 9,679.00 9,679.00 0.00 0.00% Total Revenue: 38,177.43 9,635.56 0.00 9,679.00 9,679.00 0.00 0.00% Expense
541-3460-50010 SALARIES-REGULAR 2,219.47 2,255.95 1,852.23 4,596.00 4,596.00 0.00 0.00% 541-3460-50030 OVERTIME 132.86 152.17 155.44 0.00 0.00 0.00 0.00% 541-3460-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 155.75 215.87 205.91 500.00 500.00 0.00 0.00% 541-3460-51020 MEDICAL INSURANCE 255.06 353.30 455.15 700.00 700.00 0.00 0.00% 541-3460-51030 UNEMPLOYMENT INSURANCE 14.38 14.32 19.27 40.00 40.00 0.00 0.00% 541-3460-51040 WORKERS' COMPENSATION 192.43 465.82 396.06 600.00 600.00 0.00 0.00% 541-3460-51050 LIFE INSURANCE 13.89 18.53 11.54 50.00 50.00 0.00 0.00% 541-3460-51060 DENTAL INSURANCE 14.05 25.79 49.05 50.00 50.00 0.00 0.00% 541-3460-51070 MEDICARE TAX 21.45 27.67 29.31 70.00 70.00 0.00 0.00% 541-3460-51080 DEFERRED COMPENSATION 8.18 11.02 13.12 30.00 30.00 0.00 0.00% 541-3460-60080 UTILITIES 1,282.80 1,411.08 897.96 1,571.00 1,571.00 0.00 0.00% 541-3460-61010 PROFESSIONAL SERVICES 0.00 0.00 435.83 591.00 591.00 0.00 0.00% 541-3460-61050 TEMPORARY EMPLOYEE SERVICES 150.15 552.45 282.55 1,000.00 1,000.00 0.00 0.00% 541-3460-64040 MISCELLANEOUS 904.03 1,655.25 17.10 4,691.00 4,691.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 23 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
541-3460-66000 TRANSFER OUT 1,500.00 1,397.00 811.00 1,622.00 1,622.00 0.00 0.00% Total Expense: 6,864.50 8,556.22 5,631.52 16,111.00 16,111.00 0.00 0.00% Total Fund: 541 - SUNGLOW - LLD: 31,312.93 1,079.34 -5,631.52 -6,432.00 -6,432.00 0.00 0.00% Fund: 542 - WALNUT HAVEN 3 - LLD
Revenue
542-3465-41030 DIRECT ASSESSMENTS 12,285.97 5,926.00 0.00 5,962.00 5,962.00 0.00 0.00% Total Revenue: 12,285.97 5,926.00 0.00 5,962.00 5,962.00 0.00 0.00% Expense
542-3465-50010 SALARIES-REGULAR 1,778.31 1,798.94 1,477.33 3,908.00 3,908.00 0.00 0.00% 542-3465-50030 OVERTIME 105.09 120.40 118.60 0.00 0.00 0.00 0.00% 542-3465-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 124.39 172.33 163.77 350.00 350.00 0.00 0.00% 542-3465-51020 MEDICAL INSURANCE 203.08 281.34 362.08 500.00 500.00 0.00 0.00% 542-3465-51030 UNEMPLOYMENT INSURANCE 11.50 11.37 15.32 40.00 40.00 0.00 0.00% 542-3465-51040 WORKERS' COMPENSATION 272.25 347.81 295.71 450.00 450.00 0.00 0.00% 542-3465-51050 LIFE INSURANCE 11.16 14.93 9.14 40.00 40.00 0.00 0.00% 542-3465-51060 DENTAL INSURANCE 11.57 20.28 38.92 50.00 50.00 0.00 0.00% 542-3465-51070 MEDICARE TAX 16.90 21.85 23.25 50.00 50.00 0.00 0.00% 542-3465-51080 DEFERRED COMPENSATION 6.64 8.91 10.48 20.00 20.00 0.00 0.00% 542-3465-60080 UTILITIES 1,287.00 1,415.70 900.90 1,575.00 1,575.00 0.00 0.00% 542-3465-61010 PROFESSIONAL SERVICES 0.00 0.00 409.71 555.00 555.00 0.00 0.00% 542-3465-61050 TEMPORARY EMPLOYEE SERVICES 120.02 441.61 225.84 799.00 799.00 0.00 0.00% 542-3465-64040 MISCELLANEOUS 903.99 1,403.40 17.10 2,728.00 2,728.00 0.00 0.00% 542-3465-66000 TRANSFER OUT 1,500.00 971.00 485.50 971.00 971.00 0.00 0.00% Total Expense: 6,351.90 7,029.87 4,553.65 12,036.00 12,036.00 0.00 0.00% Total Fund: 542 - WALNUT HAVEN 3 - LLD: 5,934.07 -1,103.87 -4,553.65 -6,074.00 -6,074.00 0.00 0.00% Fund: 543 - EUCLID SOUTH LLD
Revenue
543-3470-41030 DIRECT ASSESSMENTS 0.00 18,877.02 0.00 18,098.00 18,098.00 0.00 0.00% Total Revenue: 0.00 18,877.02 0.00 18,098.00 18,098.00 0.00 0.00% Expense
543-3470-50010 SALARIES-REGULAR 0.00 0.00 0.00 3,673.00 3,673.00 0.00 0.00% 543-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 0.00 100.00 100.00 0.00 0.00% 543-3470-51020 MEDICAL INSURANCE 0.00 0.00 0.00 100.00 100.00 0.00 0.00% 543-3470-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.00 20.00 20.00 0.00 0.00% 543-3470-51040 WORKERS' COMPENSATION 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 543-3470-51050 LIFE INSURANCE 0.00 0.00 0.00 20.00 20.00 0.00 0.00% 543-3470-51060 DENTAL INSURANCE 0.00 0.00 0.00 20.00 20.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 24 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
543-3470-51070 MEDICARE TAX 0.00 0.00 0.00 20.00 20.00 0.00 0.00% 543-3470-51080 DEFERRED COMPENSATION 0.00 0.00 0.00 20.00 20.00 0.00 0.00% 543-3470-60080 UTILITIES 0.00 52.84 257.55 4,897.00 4,897.00 0.00 0.00% 543-3470-61010 PROFESSIONAL SERVICES 0.00 0.00 419.74 569.00 569.00 0.00 0.00% 543-3470-64040 MISCELLANEOUS 0.00 496.64 0.00 5,923.00 5,923.00 0.00 0.00% 543-3470-66000 TRANSFER OUT 0.00 1,488.00 1,032.50 2,065.00 2,065.00 0.00 0.00% Total Expense: 0.00 2,037.48 1,709.79 17,627.00 17,627.00 0.00 0.00% Total Fund: 543 - EUCLID SOUTH LLD: 0.00 16,839.54 -1,709.79 471.00 471.00 0.00 0.00% Fund: 544 - EUCLID NORTH LLD
Revenue
544-3475-41030 DIRECT ASSESSMENTS 0.00 -25.40 0.00 0.00 0.00 0.00 0.00% Total Revenue: 0.00 -25.40 0.00 0.00 0.00 0.00 0.00%
Total Fund: 544 - EUCLID NORTH LLD: 0.00 -25.40 0.00 0.00 0.00 0.00 0.00% Fund: 550 - CENTRAL HUGHSON 2 - BAD
Revenue
550-3505-41030 DIRECT ASSESSMENTS 74,460.19 8,223.92 0.00 6,771.00 6,771.00 0.00 0.00% Total Revenue: 74,460.19 8,223.92 0.00 6,771.00 6,771.00 0.00 0.00% Expense
550-3505-50010 SALARIES-REGULAR 0.00 0.00 0.00 6,127.00 6,127.00 0.00 0.00% 550-3505-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 0.00 250.00 250.00 0.00 0.00% 550-3505-51020 MEDICAL INSURANCE 0.00 0.00 0.00 400.00 400.00 0.00 0.00% 550-3505-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.00 40.00 40.00 0.00 0.00% 550-3505-51040 WORKERS' COMPENSATION 150.01 220.15 163.71 250.00 250.00 0.00 0.00% 550-3505-51050 LIFE INSURANCE 0.00 0.00 0.00 20.00 20.00 0.00 0.00% 550-3505-51060 DENTAL INSURANCE 0.00 0.00 0.00 30.00 30.00 0.00 0.00% 550-3505-51070 MEDICARE TAX 0.00 0.00 0.00 50.00 50.00 0.00 0.00% 550-3505-51080 DEFERRED COMPENSATION 0.00 0.00 0.00 20.00 20.00 0.00 0.00% 550-3505-61010 PROFESSIONAL SERVICES 0.00 59.16 526.74 715.00 715.00 0.00 0.00% 550-3505-64040 MISCELLANEOUS 4,520.72 827.38 1,567.11 9,328.00 9,328.00 0.00 0.00% 550-3505-66000 TRANSFER OUT 3,226.00 1,699.00 1,099.00 2,198.00 2,198.00 0.00 0.00% Total Expense: 7,896.73 2,805.69 3,356.56 19,428.00 19,428.00 0.00 0.00% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: 66,563.46 5,418.23 -3,356.56 -12,657.00 -12,657.00 0.00 0.00% Fund: 551 - FEATHERS GLEN - BAD
Revenue
551-3510-41030 DIRECT ASSESSMENTS 21,864.63 11,651.00 0.00 12,223.00 12,223.00 0.00 0.00% Total Revenue: 21,864.63 11,651.00 0.00 12,223.00 12,223.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 25 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
Expense
551-3510-50010 SALARIES-REGULAR 3,851.63 3,911.90 3,174.24 6,706.00 6,706.00 0.00 0.00% 551-3510-50030 OVERTIME 195.15 223.46 233.80 0.00 0.00 0.00 0.00% 551-3510-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 256.33 361.92 335.93 800.00 800.00 0.00 0.00% 551-3510-51020 MEDICAL INSURANCE 486.98 681.40 779.27 1,400.00 1,400.00 0.00 0.00% 551-3510-51030 UNEMPLOYMENT INSURANCE 24.84 24.82 29.67 70.00 70.00 0.00 0.00% 551-3510-51040 WORKERS' COMPENSATION 289.02 850.91 723.45 1,100.00 1,100.00 0.00 0.00% 551-3510-51050 LIFE INSURANCE 23.50 31.70 19.98 75.00 75.00 0.00 0.00% 551-3510-51060 DENTAL INSURANCE 24.60 57.43 84.49 100.00 100.00 0.00 0.00% 551-3510-51070 MEDICARE TAX 37.66 49.58 49.61 100.00 100.00 0.00 0.00% 551-3510-51080 DEFERRED COMPENSATION 15.71 21.38 22.66 50.00 50.00 0.00 0.00% 551-3510-61010 PROFESSIONAL SERVICES 0.00 26.25 400.04 542.00 542.00 0.00 0.00% 551-3510-61050 TEMPORARY EMPLOYEE SERVICES 219.10 806.10 412.28 1,459.00 1,459.00 0.00 0.00% 551-3510-64040 MISCELLANEOUS 1,131.43 827.38 17.11 1,981.00 1,981.00 0.00 0.00% 551-3510-66000 TRANSFER OUT 2,235.00 1,688.00 618.00 1,236.00 1,236.00 0.00 0.00% Total Expense: 8,790.95 9,562.23 6,900.53 15,619.00 15,619.00 0.00 0.00% Total Fund: 551 - FEATHERS GLEN - BAD: 13,073.68 2,088.77 -6,900.53 -3,396.00 -3,396.00 0.00 0.00% Fund: 552 - FONTANA RANCH NORTH BAD
Revenue
552-3515-41030 DIRECT ASSESSMENTS 121,682.09 23,616.80 0.00 23,660.00 23,660.00 0.00 0.00% Total Revenue: 121,682.09 23,616.80 0.00 23,660.00 23,660.00 0.00 0.00% Expense
552-3515-50010 SALARIES-REGULAR 1,447.66 1,470.86 1,193.24 6,666.00 6,666.00 0.00 0.00% 552-3515-50030 OVERTIME 73.22 83.80 87.73 0.00 0.00 0.00 0.00% 552-3515-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 96.37 136.30 126.26 300.00 300.00 0.00 0.00% 552-3515-51020 MEDICAL INSURANCE 183.04 256.06 292.81 600.00 600.00 0.00 0.00% 552-3515-51030 UNEMPLOYMENT INSURANCE 9.31 9.34 11.14 20.00 20.00 0.00 0.00% 552-3515-51040 WORKERS' COMPENSATION 169.83 385.07 327.39 500.00 500.00 0.00 0.00% 552-3515-51050 LIFE INSURANCE 8.80 11.82 7.38 30.00 30.00 0.00 0.00% 552-3515-51060 DENTAL INSURANCE 9.30 21.77 31.94 50.00 50.00 0.00 0.00% 552-3515-51070 MEDICARE TAX 13.99 18.40 18.59 50.00 50.00 0.00 0.00% 552-3515-51080 DEFERRED COMPENSATION 5.98 8.07 8.63 20.00 20.00 0.00 0.00% 552-3515-60080 UTILITIES 0.00 0.00 0.00 6,172.00 6,172.00 0.00 0.00% 552-3515-61010 PROFESSIONAL SERVICES 0.00 77.65 435.83 591.00 591.00 0.00 0.00% 552-3515-61050 TEMPORARY EMPLOYEE SERVICES 82.23 302.53 154.71 547.00 547.00 0.00 0.00% 552-3515-64040 MISCELLANEOUS 1,808.92 827.38 17.11 3,656.00 3,656.00 0.00 0.00% 552-3515-66000 TRANSFER OUT 2,339.00 3,325.00 1,175.00 2,350.00 2,350.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 26 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
552-3515-70050 OTHER EQUIPMENT 84.38 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 6,332.03 6,934.05 3,887.76 21,552.00 21,552.00 0.00 0.00% Total Fund: 552 - FONTANA RANCH NORTH BAD: 115,350.06 16,682.75 -3,887.76 2,108.00 2,108.00 0.00 0.00% Fund: 553 - FONTANA RANCH SOUTH - BAD
Revenue
553-3520-41030 DIRECT ASSESSMENTS 16,616.81 13,574.04 0.00 14,238.00 14,238.00 0.00 0.00% Total Revenue: 16,616.81 13,574.04 0.00 14,238.00 14,238.00 0.00 0.00% Expense
553-3520-50010 SALARIES-REGULAR 6,248.81 6,346.78 5,150.14 7,339.00 7,339.00 0.00 0.00% 553-3520-50030 OVERTIME 316.57 362.44 379.35 0.00 0.00 0.00 0.00% 553-3520-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 417.56 587.26 545.06 1,300.00 1,300.00 0.00 0.00% 553-3520-51020 MEDICAL INSURANCE 789.99 1,105.16 1,264.51 2,100.00 2,100.00 0.00 0.00% 553-3520-51030 UNEMPLOYMENT INSURANCE 40.27 40.29 48.17 150.00 150.00 0.00 0.00% 553-3520-51040 WORKERS' COMPENSATION 507.68 1,391.27 1,182.84 1,800.00 1,800.00 0.00 0.00% 553-3520-51050 LIFE INSURANCE 38.07 51.43 32.35 150.00 150.00 0.00 0.00% 553-3520-51060 DENTAL INSURANCE 39.93 93.44 137.13 20.00 20.00 0.00 0.00% 553-3520-51070 MEDICARE TAX 60.91 80.44 80.24 20.00 20.00 0.00 0.00% 553-3520-51080 DEFERRED COMPENSATION 25.46 34.73 36.79 75.00 75.00 0.00 0.00% 553-3520-60080 UTILITIES 0.00 0.00 0.00 4,801.00 4,801.00 0.00 0.00% 553-3520-61010 PROFESSIONAL SERVICES 0.00 39.01 410.08 556.00 556.00 0.00 0.00% 553-3520-61050 TEMPORARY EMPLOYEE SERVICES 355.46 1,307.81 668.94 2,366.00 2,366.00 0.00 0.00% 553-3520-64040 MISCELLANEOUS 1,207.90 827.38 17.11 1,858.00 1,858.00 0.00 0.00% 553-3520-66000 TRANSFER OUT 2,339.00 3,272.00 687.00 1,374.00 1,374.00 0.00 0.00% 553-3520-70050 OTHER EQUIPMENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 12,387.61 15,539.44 10,639.71 23,909.00 23,909.00 0.00 0.00% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: 4,229.20 -1,965.40 -10,639.71 -9,671.00 -9,671.00 0.00 0.00% Fund: 554 - STERLING GLEN 3 - BAD
Revenue
554-3525-41030 DIRECT ASSESSMENTS 55,988.74 15,797.68 0.00 16,647.00 16,647.00 0.00 0.00% Total Revenue: 55,988.74 15,797.68 0.00 16,647.00 16,647.00 0.00 0.00% Expense
554-3525-50010 SALARIES-REGULAR 1,920.31 1,950.75 1,581.29 3,908.00 3,908.00 0.00 0.00% 554-3525-50030 OVERTIME 97.32 111.43 116.79 0.00 0.00 0.00 0.00% 554-3525-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 125.42 179.83 167.29 400.00 400.00 0.00 0.00% 554-3525-51020 MEDICAL INSURANCE 242.90 340.21 387.88 700.00 700.00 0.00 0.00% 554-3525-51030 UNEMPLOYMENT INSURANCE 12.29 12.48 15.04 40.00 40.00 0.00 0.00% 554-3525-51040 WORKERS' COMPENSATION 195.37 465.82 396.06 600.00 600.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 27 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
554-3525-51050 LIFE INSURANCE 11.14 15.57 11.07 50.00 50.00 0.00 0.00% 554-3525-51060 DENTAL INSURANCE 11.82 28.14 41.33 50.00 50.00 0.00 0.00% 554-3525-51070 MEDICARE TAX 18.34 24.95 24.46 70.00 70.00 0.00 0.00% 554-3525-51080 DEFERRED COMPENSATION 8.38 12.01 11.01 30.00 30.00 0.00 0.00% 554-3525-61010 PROFESSIONAL SERVICES 0.00 49.73 423.00 573.00 573.00 0.00 0.00% 554-3525-61050 TEMPORARY EMPLOYEE SERVICES 109.29 402.13 205.69 727.00 727.00 0.00 0.00% 554-3525-64040 MISCELLANEOUS 4,078.65 1,827.38 17.11 9,959.00 9,959.00 0.00 0.00% 554-3525-66000 TRANSFER OUT 2,339.00 2,579.00 1,235.50 2,471.00 2,471.00 0.00 0.00% 554-3525-70050 OTHER EQUIPMENT 0.00 0.00 0.00 2,923.00 2,923.00 0.00 0.00% Total Expense: 9,170.23 7,999.43 4,633.52 22,501.00 22,501.00 0.00 0.00% Total Fund: 554 - STERLING GLEN 3 - BAD: 46,818.51 7,798.25 -4,633.52 -5,854.00 -5,854.00 0.00 0.00% Fund: 555 - EUCLID SOUTH - BAD
Revenue
555-3470-41030 DIRECT ASSESSMENTS 0.00 17,299.66 0.00 19,750.00 19,750.00 0.00 0.00% Total Revenue: 0.00 17,299.66 0.00 19,750.00 19,750.00 0.00 0.00% Expense
555-3470-50010 SALARIES-REGULAR 0.00 0.00 0.00 3,673.00 3,673.00 0.00 0.00% 555-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 0.00 800.00 800.00 0.00 0.00% 555-3470-51020 MEDICAL INSURANCE 0.00 0.00 0.00 1,400.00 1,400.00 0.00 0.00% 555-3470-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.00 70.00 70.00 0.00 0.00% 555-3470-51040 WORKERS' COMPENSATION 0.00 0.00 0.00 1,100.00 1,100.00 0.00 0.00% 555-3470-51050 LIFE INSURANCE 0.00 0.00 0.00 75.00 75.00 0.00 0.00% 555-3470-51060 DENTAL INSURANCE 0.00 0.00 0.00 100.00 100.00 0.00 0.00% 555-3470-51070 MEDICARE TAX 0.00 0.00 0.00 100.00 100.00 0.00 0.00% 555-3470-51080 DEFERRED COMPENSATION 0.00 0.00 0.00 50.00 50.00 0.00 0.00% 555-3470-60080 UTILITIES 0.00 84.60 0.00 3,162.00 3,162.00 0.00 0.00% 555-3470-61010 PROFESSIONAL SERVICES 0.00 288.79 419.74 569.00 569.00 0.00 0.00% 555-3470-64040 MISCELLANEOUS 0.00 500.83 0.00 2,277.00 2,277.00 0.00 0.00% 555-3470-66000 TRANSFER OUT 0.00 2,283.00 658.00 1,316.00 1,316.00 0.00 0.00% Total Expense: 0.00 3,157.22 1,077.74 14,692.00 14,692.00 0.00 0.00% Total Fund: 555 - EUCLID SOUTH - BAD: 0.00 14,142.44 -1,077.74 5,058.00 5,058.00 0.00 0.00% Fund: 556 - EUCLID NORTH -BAD
Revenue
556-3475-41030 DIRECT ASSESSMENTS 0.00 -25.40 0.00 0.00 0.00 0.00 0.00% Total Revenue: 0.00 -25.40 0.00 0.00 0.00 0.00 0.00%
Total Fund: 556 - EUCLID NORTH -BAD: 0.00 -25.40 0.00 0.00 0.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 28 of 37
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT Revenue
560-3605-41030 DIRECT ASSESSMENTS 10,908.50 16,116.63 0.00 18,346.00 18,346.00 0.00 0.00% Total Revenue: 10,908.50 16,116.63 0.00 18,346.00 18,346.00 0.00 0.00% Expense
560-3605-50010 SALARIES-REGULAR 0.00 0.00 0.00 1,029.00 1,029.00 0.00 0.00% 560-3605-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 560-3605-51020 MEDICAL INSURANCE 0.00 0.00 0.00 350.00 350.00 0.00 0.00% 560-3605-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.00 20.00 20.00 0.00 0.00% 560-3605-51040 WORKERS' COMPENSATION 0.00 211.22 179.43 250.00 250.00 0.00 0.00% 560-3605-51050 LIFE INSURANCE 0.00 0.00 0.00 25.00 25.00 0.00 0.00% 560-3605-51060 DENTAL INSURANCE 0.00 0.00 0.00 25.00 25.00 0.00 0.00% 560-3605-51070 MEDICARE TAX 0.00 0.00 0.00 50.00 50.00 0.00 0.00% 560-3605-51080 DEFERRED COMPENSATION 0.00 0.00 0.00 20.00 20.00 0.00 0.00% 560-3605-60080 UTILITIES 373.54 369.92 215.74 1,000.00 1,000.00 0.00 0.00% 560-3605-61010 PROFESSIONAL SERVICES 0.00 0.00 397.61 539.00 539.00 0.00 0.00% 560-3605-64040 MISCELLANEOUS 0.00 496.64 17.10 12,165.00 12,165.00 0.00 0.00% 560-3605-66000 TRANSFER OUT 1,500.00 1,500.00 9,532.52 9,450.00 9,450.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR budget Includes : Current PD $2546
Admin Transfer Out $2096
$4807 one time PD transfer for previous fiscal years
Total Expense: 1,873.54 2,577.78 10,342.40 25,123.00 25,123.00 0.00 0.00% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTR… 9,034.96 13,538.85 -10,342.40 -6,777.00 -6,777.00 0.00 0.00% Report Total: 3,594,581.70 4,944,615.65 1,324,910.30 3,126,072.00 3,336,914.00 210,842.00 6.74% Budget Comparison Report
3/7/2022 2:15:22 PM Page 29 of 37
Group Summary
Account Typ…
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget %
Increase /
(Decrease)
Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Revenue 30,530.74 1,283.43 62,437.82 112,314.00 112,314.00 0.00 0.00% Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 30,530.74 1,283.43 62,437.82 112,314.00 112,314.00 0.00 0.00% Fund: 210 - SEWER
Revenue 2,904,008.26 2,631,874.54 1,786,223.42 2,450,900.00 2,449,200.00 -1,700.00 -0.07% Expense 3,301,412.94 2,141,389.94 1,243,615.66 2,523,100.00 2,524,760.00 1,660.00 0.07% Total Fund: 210 - SEWER: -397,404.68 490,484.60 542,607.76 -72,200.00 -75,560.00 -3,360.00 4.65% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Revenue 301,360.43 291,178.15 142,847.18 289,850.00 285,850.00 -4,000.00 -1.38% Expense 1,077,313.75 39,160.75 38,719.21 47,920.00 47,920.00 0.00 0.00% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -775,953.32 252,017.40 104,127.97 241,930.00 237,930.00 -4,000.00 -1.65% Fund: 220 - SEWER CAPACITY FEE
Revenue 290,694.83 771,966.38 481,664.49 502,000.00 502,000.00 0.00 0.00% Expense 867.15 3,200,413.14 3,566.09 7,000.00 7,000.00 0.00 0.00% Total Fund: 220 - SEWER CAPACITY FEE: 289,827.68 -2,428,446.76 478,098.40 495,000.00 495,000.00 0.00 0.00% Fund: 225 - WWTP EXPANSION
Revenue 1,797,766.45 600,843.09 283,160.34 597,136.00 597,136.00 0.00 0.00% Expense 239,346.22 168,657.83 0.00 106,674.00 106,674.00 0.00 0.00% Total Fund: 225 - WWTP EXPANSION: 1,558,420.23 432,185.26 283,160.34 490,462.00 490,462.00 0.00 0.00% Fund: 240 - WATER
Revenue 2,076,072.13 2,181,173.38 1,610,087.68 2,133,500.00 2,131,600.00 -1,900.00 -0.09% Expense 1,334,412.36 1,116,514.73 1,179,640.79 2,019,814.00 2,036,774.00 16,960.00 0.84% Total Fund: 240 - WATER: 741,659.77 1,064,658.65 430,446.89 113,686.00 94,826.00 -18,860.00 -16.59% Fund: 245 - WATER TCP123
Revenue 0.00 2,810,492.15 0.00 1,000,000.00 1,000,000.00 0.00 0.00% Expense 109.17 17,222.28 60,489.03 255,000.00 255,000.00 0.00 0.00% Total Fund: 245 - WATER TCP123: -109.17 2,793,269.87 -60,489.03 745,000.00 745,000.00 0.00 0.00% Fund: 250 - WATER CAPACITY FEE
Revenue 111,852.08 212,958.25 141,224.00 179,000.00 179,000.00 0.00 0.00% Expense 868.59 4,845.43 3,566.09 7,000.00 7,000.00 0.00 0.00% Total Fund: 250 - WATER CAPACITY FEE: 110,983.49 208,112.82 137,657.91 172,000.00 172,000.00 0.00 0.00% Fund: 255 - WATER FIXED ASSET REPLACEMENT
Revenue 798,650.72 2,762,646.91 88,061.58 7,592,482.00 7,592,482.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 30 of 37
Account Typ…
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget %
Increase /
(Decrease)
Expense 80.78 2,391,032.31 2,005,747.04 7,406,000.00 7,406,000.00 0.00 0.00% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: 798,569.94 371,614.60 -1,917,685.46 186,482.00 186,482.00 0.00 0.00% Fund: 270 - COMMUNITY/SENIOR CENTER
Revenue 20,310.00 11,710.00 19,978.96 19,000.00 24,500.00 5,500.00 28.95% Expense 41,138.95 9,201.14 12,495.02 21,550.00 21,550.00 0.00 0.00% Total Fund: 270 - COMMUNITY/SENIOR CENTER: -20,828.95 2,508.86 7,483.94 -2,550.00 2,950.00 5,500.00 -215.69% Fund: 280 - USF COMMUNITY CENTER
Revenue 14,772.00 14,467.00 6,494.00 4,794.00 6,500.00 1,706.00 35.59% Expense 16,318.47 12,501.66 6,113.33 16,820.00 16,820.00 0.00 0.00% Total Fund: 280 - USF COMMUNITY CENTER: -1,546.47 1,965.34 380.67 -12,026.00 -10,320.00 1,706.00 -14.19% Fund: 310 - GARBAGE
Revenue 551,757.85 566,579.90 518,130.62 580,280.00 730,080.00 149,800.00 25.82% Expense 539,105.34 560,903.92 289,572.00 580,280.00 730,130.00 149,850.00 25.82% Total Fund: 310 - GARBAGE: 12,652.51 5,675.98 228,558.62 0.00 -50.00 -50.00 0.00% Fund: 320 - GAS TAX 2103
Revenue 64,780.24 48,893.14 33,396.57 56,369.00 62,030.00 5,661.00 10.04% Expense 75,149.55 14,827.22 36,800.00 40,600.00 40,600.00 0.00 0.00% Total Fund: 320 - GAS TAX 2103: -10,369.31 34,065.92 -3,403.43 15,769.00 21,430.00 5,661.00 35.90% Fund: 321 - GAS TAX 2105
Revenue 40,918.00 37,180.82 21,214.51 41,313.00 43,194.00 1,881.00 4.55% Expense 20,925.68 24,291.16 12,254.42 33,000.00 33,000.00 0.00 0.00% Total Fund: 321 - GAS TAX 2105: 19,992.32 12,889.66 8,960.09 8,313.00 10,194.00 1,881.00 22.63% Fund: 322 - GAS TAX 2106
Revenue 27,971.19 26,005.87 14,800.64 28,437.00 29,319.00 882.00 3.10% Expense 23,542.33 45,157.99 26,094.49 45,000.00 45,000.00 0.00 0.00% Total Fund: 322 - GAS TAX 2106: 4,428.86 -19,152.12 -11,293.85 -16,563.00 -15,681.00 882.00 -5.33% Fund: 323 - GAS TAX 2107
Revenue 51,638.25 50,311.92 22,727.57 52,543.00 58,865.00 6,322.00 12.03% Expense 41,430.69 46,645.49 25,719.26 48,000.00 48,000.00 0.00 0.00% Total Fund: 323 - GAS TAX 2107: 10,207.56 3,666.43 -2,991.69 4,543.00 10,865.00 6,322.00 139.16% Fund: 324 - GAS TAX 2107.5
Revenue 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Expense 1,000.00 1,000.00 500.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 1,500.00 1,000.00 1,000.00 0.00 0.00% Fund: 325 - MEASURE L SALES TAX - ROADS
Revenue 432,202.32 446,566.78 255,706.80 314,880.00 314,750.00 -130.00 -0.04% Budget Comparison Report
3/7/2022 2:15:22 PM Page 31 of 37
Account Typ…
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget %
Increase /
(Decrease)
Expense 209,812.50 6,765.50 750.00 14,397.00 14,397.00 0.00 0.00% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 222,389.82 439,801.28 254,956.80 300,483.00 300,353.00 -130.00 -0.04% Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Revenue 130,952.95 145,031.93 73,382.89 140,197.00 151,263.00 11,066.00 7.89% Expense 111,631.75 16,341.84 0.00 246,348.00 246,348.00 0.00 0.00% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 19,321.20 128,690.09 73,382.89 -106,151.00 -95,085.00 11,066.00 -10.42% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Revenue 26,730.51 54,650.36 34,048.07 40,170.00 40,100.00 -70.00 -0.17% Expense 267.72 2,138.50 3,566.09 7,000.00 7,000.00 0.00 0.00% Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE: 26,462.79 52,511.86 30,481.98 33,170.00 33,100.00 -70.00 -0.21% Fund: 371 - TRENCH CUT FUND
Revenue 2,576.90 116.80 219,000.00 0.00 219,000.00 219,000.00 0.00% Expense 77,000.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 371 - TRENCH CUT FUND: -74,423.10 116.80 219,000.00 0.00 219,000.00 219,000.00 0.00% Fund: 372 - IT RESERVE
Revenue 10,094.60 10,047.96 7,509.15 15,000.00 15,000.00 0.00 0.00% Expense 23,800.79 1,919.41 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 372 - IT RESERVE: -13,706.19 8,128.55 7,509.15 5,000.00 5,000.00 0.00 0.00% Fund: 374 - DIABILITY ACCESS AND EDUCATION
Revenue 259.92 1,439.82 1,036.26 1,500.00 1,500.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 259.92 1,439.82 1,036.26 1,500.00 1,500.00 0.00 0.00% Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
Expense 0.00 0.00 56,403.86 0.00 0.00 0.00 0.00%
Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND: 0.00 0.00 56,403.86 0.00 0.00 0.00 0.00% Fund: 383 - VEHICLE ABATEMENT
Revenue 22,349.67 21,740.18 4,523.32 20,000.00 20,000.00 0.00 0.00% Expense 10,000.00 10,000.00 10,000.00 20,000.00 20,000.00 0.00 0.00% Total Fund: 383 - VEHICLE ABATEMENT: 12,349.67 11,740.18 -5,476.68 0.00 0.00 0.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FUND
Revenue 213,605.27 171,375.72 81,639.07 150,250.00 171,244.00 20,994.00 13.97% Expense 126,323.95 9,909.91 6,067.32 156,450.00 156,450.00 0.00 0.00% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE F… 87,281.32 161,465.81 75,571.75 -6,200.00 14,794.00 20,994.00 -338.61% Fund: 392 - 94-STBG-799 HOUSING REHAB
Revenue 2,600.91 1,279.27 683.62 1,000.00 900.00 -100.00 -10.00% Total Fund: 392 - 94-STBG-799 HOUSING REHAB: 2,600.91 1,279.27 683.62 1,000.00 900.00 -100.00 -10.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 32 of 37
Account Typ…
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget %
Increase /
(Decrease)
Fund: 394 - 96-STBG-1013 REHAB
Revenue 774.60 277.40 18.00 170.00 100.00 -70.00 -41.18% Expense 15.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 394 - 96-STBG-1013 REHAB: 759.60 277.40 18.00 170.00 100.00 -70.00 -41.18% Fund: 410 - LOCAL TRANSPORATION
Expense 20,000.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 410 - LOCAL TRANSPORATION: 20,000.00 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 420 - TRANPORTATION STREET PROJECTS
Revenue 0.00 0.00 487.00 0.00 0.00 0.00 0.00%
Expense 12,616.14 5,820.01 435.00 0.00 0.00 0.00 0.00%
Total Fund: 420 - TRANPORTATION STREET PROJECTS: -12,616.14 -5,820.01 52.00 0.00 0.00 0.00 0.00% Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG
Revenue 2,217.50 -161.32 0.00 192,515.00 192,515.00 0.00 0.00% Expense 15,683.68 28,362.41 418.71 305,814.00 305,814.00 0.00 0.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: -13,466.18 -28,523.73 -418.71 -113,299.00 -113,299.00 0.00 0.00% Fund: 450 - STORM DRAIN DEV IMPACT FEE
Revenue 80,241.80 162,704.97 98,550.10 130,400.00 130,150.00 -250.00 -0.19% Expense 0.00 2,138.50 3,566.09 7,000.00 7,000.00 0.00 0.00% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: 80,241.80 160,566.47 94,984.01 123,400.00 123,150.00 -250.00 -0.20% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Revenue 99,295.43 191,004.83 106,887.24 161,100.00 160,200.00 -900.00 -0.56% Expense 2,086.98 21,342.86 3,566.09 7,000.00 7,000.00 0.00 0.00% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 97,208.45 169,661.97 103,321.15 154,100.00 153,200.00 -900.00 -0.58% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Revenue 128,098.26 232,520.25 143,535.00 190,000.00 190,000.00 0.00 0.00% Expense 867.14 2,138.50 3,566.15 7,000.00 7,000.00 0.00 0.00% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 127,231.12 230,381.75 139,968.85 183,000.00 183,000.00 0.00 0.00% Fund: 453 - PARK DEV IMPACT FEE
Revenue 71,201.58 150,760.98 87,005.03 120,440.00 120,100.00 -340.00 -0.28% Expense 5,767.14 2,138.50 7,766.09 7,000.00 7,000.00 0.00 0.00% Total Fund: 453 - PARK DEV IMPACT FEE: 65,434.44 148,622.48 79,238.94 113,440.00 113,100.00 -340.00 -0.30% Fund: 454 - PARKLAND IN LIEU
Revenue 53,215.28 114,731.20 70,639.74 90,340.00 90,100.00 -240.00 -0.27% Expense 867.14 2,138.50 3,566.06 7,000.00 7,000.00 0.00 0.00% Total Fund: 454 - PARKLAND IN LIEU: 52,348.14 112,592.70 67,073.68 83,340.00 83,100.00 -240.00 -0.29% Budget Comparison Report
3/7/2022 2:15:22 PM Page 33 of 37
Account Typ…
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget %
Increase /
(Decrease)
Fund: 520 - RDA SUCCESSOR AGENCY
Revenue 352,355.30 320,486.05 282,982.52 287,500.00 286,700.00 -800.00 -0.28% Expense 213,179.00 292,649.27 198,367.50 291,500.00 324,500.00 33,000.00 11.32% Total Fund: 520 - RDA SUCCESSOR AGENCY: 139,176.30 27,836.78 84,615.02 -4,000.00 -37,800.00 -33,800.00 845.00% Fund: 530 - BRITTANY WOODS- LLD
Revenue 18,837.35 8,022.00 0.00 8,060.00 8,060.00 0.00 0.00% Expense 8,126.04 9,777.91 6,189.42 13,711.00 13,711.00 0.00 0.00% Total Fund: 530 - BRITTANY WOODS- LLD: 10,711.31 -1,755.91 -6,189.42 -5,651.00 -5,651.00 0.00 0.00% Fund: 531 - CENTRAL HUGHSON 2- LLD
Revenue 55,075.76 14,579.44 0.00 14,614.00 14,614.00 0.00 0.00% Expense 5,525.92 6,711.69 5,686.45 18,394.00 18,394.00 0.00 0.00% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: 49,549.84 7,867.75 -5,686.45 -3,780.00 -3,780.00 0.00 0.00% Fund: 532 - FEATHERS GLEN LLD
Revenue 42,531.99 19,796.48 0.00 20,744.00 20,744.00 0.00 0.00% Expense 13,607.60 16,046.68 11,094.19 30,223.00 30,223.00 0.00 0.00% Total Fund: 532 - FEATHERS GLEN LLD: 28,924.39 3,749.80 -11,094.19 -9,479.00 -9,479.00 0.00 0.00% Fund: 533 - FONTANA RANCH NORTH- LLD
Revenue 50,650.57 22,706.80 0.00 25,480.00 25,480.00 0.00 0.00% Expense 11,880.86 16,174.86 9,813.34 31,622.00 31,622.00 0.00 0.00% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 38,769.71 6,531.94 -9,813.34 -6,142.00 -6,142.00 0.00 0.00% Fund: 534 - FONTANA RANCH SOUTH- LLD
Revenue -22,438.86 15,366.04 0.00 16,113.00 16,113.00 0.00 0.00% Expense 10,242.50 12,130.34 5,957.91 16,459.00 16,459.00 0.00 0.00% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: -32,681.36 3,235.70 -5,957.91 -346.00 -346.00 0.00 0.00% Fund: 535 - RHAPSODY I - LLD
Revenue 16,295.95 6,753.20 0.00 -6,794.00 -6,794.00 0.00 0.00% Expense 5,940.60 6,144.57 3,700.72 11,553.00 11,553.00 0.00 0.00% Total Fund: 535 - RHAPSODY I - LLD: 10,355.35 608.63 -3,700.72 -18,347.00 -18,347.00 0.00 0.00% Fund: 536 - RHAPSODY 2- LLD
Revenue 25,058.51 13,834.10 0.00 15,381.00 15,381.00 0.00 0.00% Expense 5,623.65 6,532.92 3,853.90 11,194.00 11,194.00 0.00 0.00% Total Fund: 536 - RHAPSODY 2- LLD: 19,434.86 7,301.18 -3,853.90 4,187.00 4,187.00 0.00 0.00% Fund: 537 - SANTA FE ESTATES 1 - LLD
Revenue -31,916.94 7,224.00 0.00 7,260.00 7,260.00 0.00 0.00% Expense 12,535.41 15,955.53 12,201.54 25,691.00 25,691.00 0.00 0.00% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -44,452.35 -8,731.53 -12,201.54 -18,431.00 -18,431.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 34 of 37
Account Typ…
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget %
Increase /
(Decrease)
Fund: 538 - SANTA FE ESTATES 2 - LLD
Revenue -13,241.41 6,614.18 0.00 6,650.00 6,650.00 0.00 0.00% Expense 10,308.93 12,875.69 9,736.10 21,775.00 21,775.00 0.00 0.00% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -23,550.34 -6,261.51 -9,736.10 -15,125.00 -15,125.00 0.00 0.00% Fund: 539 - STARN ESTATES - LLD
Revenue 32,869.00 7,648.82 0.00 7,689.00 7,689.00 0.00 0.00% Expense 5,631.25 5,563.93 3,724.82 11,505.00 11,505.00 0.00 0.00% Total Fund: 539 - STARN ESTATES - LLD: 27,237.75 2,084.89 -3,724.82 -3,816.00 -3,816.00 0.00 0.00% Fund: 540 - STERLING GLEN 3 - LLD
Revenue 58,958.05 21,754.20 0.00 23,465.00 23,465.00 0.00 0.00% Expense 11,907.45 14,807.00 9,549.93 29,352.00 29,352.00 0.00 0.00% Total Fund: 540 - STERLING GLEN 3 - LLD: 47,050.60 6,947.20 -9,549.93 -5,887.00 -5,887.00 0.00 0.00% Fund: 541 - SUNGLOW - LLD
Revenue 38,177.43 9,635.56 0.00 9,679.00 9,679.00 0.00 0.00% Expense 6,864.50 8,556.22 5,631.52 16,111.00 16,111.00 0.00 0.00% Total Fund: 541 - SUNGLOW - LLD: 31,312.93 1,079.34 -5,631.52 -6,432.00 -6,432.00 0.00 0.00% Fund: 542 - WALNUT HAVEN 3 - LLD
Revenue 12,285.97 5,926.00 0.00 5,962.00 5,962.00 0.00 0.00% Expense 6,351.90 7,029.87 4,553.65 12,036.00 12,036.00 0.00 0.00% Total Fund: 542 - WALNUT HAVEN 3 - LLD: 5,934.07 -1,103.87 -4,553.65 -6,074.00 -6,074.00 0.00 0.00% Fund: 543 - EUCLID SOUTH LLD
Revenue 0.00 18,877.02 0.00 18,098.00 18,098.00 0.00 0.00% Expense 0.00 2,037.48 1,709.79 17,627.00 17,627.00 0.00 0.00% Total Fund: 543 - EUCLID SOUTH LLD: 0.00 16,839.54 -1,709.79 471.00 471.00 0.00 0.00% Fund: 544 - EUCLID NORTH LLD
Revenue 0.00 -25.40 0.00 0.00 0.00 0.00 0.00%
Total Fund: 544 - EUCLID NORTH LLD: 0.00 -25.40 0.00 0.00 0.00 0.00 0.00% Fund: 550 - CENTRAL HUGHSON 2 - BAD
Revenue 74,460.19 8,223.92 0.00 6,771.00 6,771.00 0.00 0.00% Expense 7,896.73 2,805.69 3,356.56 19,428.00 19,428.00 0.00 0.00% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: 66,563.46 5,418.23 -3,356.56 -12,657.00 -12,657.00 0.00 0.00% Fund: 551 - FEATHERS GLEN - BAD
Revenue 21,864.63 11,651.00 0.00 12,223.00 12,223.00 0.00 0.00% Expense 8,790.95 9,562.23 6,900.53 15,619.00 15,619.00 0.00 0.00% Total Fund: 551 - FEATHERS GLEN - BAD: 13,073.68 2,088.77 -6,900.53 -3,396.00 -3,396.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 35 of 37
Account Typ…
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget %
Increase /
(Decrease)
Fund: 552 - FONTANA RANCH NORTH BAD
Revenue 121,682.09 23,616.80 0.00 23,660.00 23,660.00 0.00 0.00% Expense 6,332.03 6,934.05 3,887.76 21,552.00 21,552.00 0.00 0.00% Total Fund: 552 - FONTANA RANCH NORTH BAD: 115,350.06 16,682.75 -3,887.76 2,108.00 2,108.00 0.00 0.00% Fund: 553 - FONTANA RANCH SOUTH - BAD
Revenue 16,616.81 13,574.04 0.00 14,238.00 14,238.00 0.00 0.00% Expense 12,387.61 15,539.44 10,639.71 23,909.00 23,909.00 0.00 0.00% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: 4,229.20 -1,965.40 -10,639.71 -9,671.00 -9,671.00 0.00 0.00% Fund: 554 - STERLING GLEN 3 - BAD
Revenue 55,988.74 15,797.68 0.00 16,647.00 16,647.00 0.00 0.00% Expense 9,170.23 7,999.43 4,633.52 22,501.00 22,501.00 0.00 0.00% Total Fund: 554 - STERLING GLEN 3 - BAD: 46,818.51 7,798.25 -4,633.52 -5,854.00 -5,854.00 0.00 0.00% Fund: 555 - EUCLID SOUTH - BAD
Revenue 0.00 17,299.66 0.00 19,750.00 19,750.00 0.00 0.00% Expense 0.00 3,157.22 1,077.74 14,692.00 14,692.00 0.00 0.00% Total Fund: 555 - EUCLID SOUTH - BAD: 0.00 14,142.44 -1,077.74 5,058.00 5,058.00 0.00 0.00% Fund: 556 - EUCLID NORTH -BAD
Revenue 0.00 -25.40 0.00 0.00 0.00 0.00 0.00%
Total Fund: 556 - EUCLID NORTH -BAD: 0.00 -25.40 0.00 0.00 0.00 0.00 0.00% Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT Revenue 10,908.50 16,116.63 0.00 18,346.00 18,346.00 0.00 0.00% Expense 1,873.54 2,577.78 10,342.40 25,123.00 25,123.00 0.00 0.00% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTR… 9,034.96 13,538.85 -10,342.40 -6,777.00 -6,777.00 0.00 0.00% Report Total: 3,594,581.70 4,944,615.65 1,324,910.30 3,126,072.00 3,336,914.00 210,842.00 6.74% Budget Comparison Report
3/7/2022 2:15:22 PM Page 36 of 37
Fund Summary
Fund
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
105 - GENERAL FUND CONTINGENCY RESER… 30,530.74 1,283.43 62,437.82 112,314.00 112,314.00 0.00 0.00% 210 - SEWER -397,404.68 490,484.60 542,607.76 -72,200.00 -75,560.00 -3,360.00 4.65% 215 - SEWER FIXED ASSET REPLACEMENT -775,953.32 252,017.40 104,127.97 241,930.00 237,930.00 -4,000.00 -1.65% 220 - SEWER CAPACITY FEE 289,827.68 -2,428,446.76 478,098.40 495,000.00 495,000.00 0.00 0.00% 225 - WWTP EXPANSION 1,558,420.23 432,185.26 283,160.34 490,462.00 490,462.00 0.00 0.00% 240 - WATER 741,659.77 1,064,658.65 430,446.89 113,686.00 94,826.00 -18,860.00 -16.59% 245 - WATER TCP123 -109.17 2,793,269.87 -60,489.03 745,000.00 745,000.00 0.00 0.00% 250 - WATER CAPACITY FEE 110,983.49 208,112.82 137,657.91 172,000.00 172,000.00 0.00 0.00% 255 - WATER FIXED ASSET REPLACEMENT 798,569.94 371,614.60 -1,917,685.46 186,482.00 186,482.00 0.00 0.00% 270 - COMMUNITY/SENIOR CENTER -20,828.95 2,508.86 7,483.94 -2,550.00 2,950.00 5,500.00 -215.69% 280 - USF COMMUNITY CENTER -1,546.47 1,965.34 380.67 -12,026.00 -10,320.00 1,706.00 -14.19% 310 - GARBAGE 12,652.51 5,675.98 228,558.62 0.00 -50.00 -50.00 0.00% 320 - GAS TAX 2103 -10,369.31 34,065.92 -3,403.43 15,769.00 21,430.00 5,661.00 35.90% 321 - GAS TAX 2105 19,992.32 12,889.66 8,960.09 8,313.00 10,194.00 1,881.00 22.63% 322 - GAS TAX 2106 4,428.86 -19,152.12 -11,293.85 -16,563.00 -15,681.00 882.00 -5.33% 323 - GAS TAX 2107 10,207.56 3,666.43 -2,991.69 4,543.00 10,865.00 6,322.00 139.16% 324 - GAS TAX 2107.5 1,000.00 1,000.00 1,500.00 1,000.00 1,000.00 0.00 0.00% 325 - MEASURE L SALES TAX - ROADS 222,389.82 439,801.28 254,956.80 300,483.00 300,353.00 -130.00 -0.04% 326 - SB 1-ROADS MAINTENANCE REHABILIT… 19,321.20 128,690.09 73,382.89 -106,151.00 -95,085.00 11,066.00 -10.42% 370 - COMMUNITY ENHANCEMENT DEV IM… 26,462.79 52,511.86 30,481.98 33,170.00 33,100.00 -70.00 -0.21% 371 - TRENCH CUT FUND -74,423.10 116.80 219,000.00 0.00 219,000.00 219,000.00 0.00% 372 - IT RESERVE -13,706.19 8,128.55 7,509.15 5,000.00 5,000.00 0.00 0.00% 374 - DIABILITY ACCESS AND EDUCATION 259.92 1,439.82 1,036.26 1,500.00 1,500.00 0.00 0.00% 380 - CORONAVIRUS LOCAL FISCAL RECOVE… 0.00 0.00 56,403.86 0.00 0.00 0.00 0.00% 383 - VEHICLE ABATEMENT 12,349.67 11,740.18 -5,476.68 0.00 0.00 0.00 0.00% 384 - SUPPLEMENTAL LAW ENFORCEMENT S… 87,281.32 161,465.81 75,571.75 -6,200.00 14,794.00 20,994.00 -338.61% 392 - 94-STBG-799 HOUSING REHAB 2,600.91 1,279.27 683.62 1,000.00 900.00 -100.00 -10.00% 394 - 96-STBG-1013 REHAB 759.60 277.40 18.00 170.00 100.00 -70.00 -41.18% 410 - LOCAL TRANSPORATION 20,000.00 0.00 0.00 0.00 0.00 0.00 0.00% 420 - TRANPORTATION STREET PROJECTS -12,616.14 -5,820.01 52.00 0.00 0.00 0.00 0.00% 425 - PUBLIC WORKS STREET PROJECTS - CD… -13,466.18 -28,523.73 -418.71 -113,299.00 -113,299.00 0.00 0.00% 450 - STORM DRAIN DEV IMPACT FEE 80,241.80 160,566.47 94,984.01 123,400.00 123,150.00 -250.00 -0.20% 451 - PUBLIC FACIILITY DEV IMPACT FEE 97,208.45 169,661.97 103,321.15 154,100.00 153,200.00 -900.00 -0.58% 452 - PUBLIC FACILITY STREETS DEV IMPACT … 127,231.12 230,381.75 139,968.85 183,000.00 183,000.00 0.00 0.00% 453 - PARK DEV IMPACT FEE 65,434.44 148,622.48 79,238.94 113,440.00 113,100.00 -340.00 -0.30% 454 - PARKLAND IN LIEU 52,348.14 112,592.70 67,073.68 83,340.00 83,100.00 -240.00 -0.29% 520 - RDA SUCCESSOR AGENCY 139,176.30 27,836.78 84,615.02 -4,000.00 -37,800.00 -33,800.00 845.00% 530 - BRITTANY WOODS- LLD 10,711.31 -1,755.91 -6,189.42 -5,651.00 -5,651.00 0.00 0.00% Budget Comparison Report
3/7/2022 2:15:22 PM Page 37 of 37
Fund
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
531 - CENTRAL HUGHSON 2- LLD 49,549.84 7,867.75 -5,686.45 -3,780.00 -3,780.00 0.00 0.00% 532 - FEATHERS GLEN LLD 28,924.39 3,749.80 -11,094.19 -9,479.00 -9,479.00 0.00 0.00% 533 - FONTANA RANCH NORTH- LLD 38,769.71 6,531.94 -9,813.34 -6,142.00 -6,142.00 0.00 0.00% 534 - FONTANA RANCH SOUTH- LLD -32,681.36 3,235.70 -5,957.91 -346.00 -346.00 0.00 0.00% 535 - RHAPSODY I - LLD 10,355.35 608.63 -3,700.72 -18,347.00 -18,347.00 0.00 0.00% 536 - RHAPSODY 2- LLD 19,434.86 7,301.18 -3,853.90 4,187.00 4,187.00 0.00 0.00% 537 - SANTA FE ESTATES 1 - LLD -44,452.35 -8,731.53 -12,201.54 -18,431.00 -18,431.00 0.00 0.00% 538 - SANTA FE ESTATES 2 - LLD -23,550.34 -6,261.51 -9,736.10 -15,125.00 -15,125.00 0.00 0.00% 539 - STARN ESTATES - LLD 27,237.75 2,084.89 -3,724.82 -3,816.00 -3,816.00 0.00 0.00% 540 - STERLING GLEN 3 - LLD 47,050.60 6,947.20 -9,549.93 -5,887.00 -5,887.00 0.00 0.00% 541 - SUNGLOW - LLD 31,312.93 1,079.34 -5,631.52 -6,432.00 -6,432.00 0.00 0.00% 542 - WALNUT HAVEN 3 - LLD 5,934.07 -1,103.87 -4,553.65 -6,074.00 -6,074.00 0.00 0.00% 543 - EUCLID SOUTH LLD 0.00 16,839.54 -1,709.79 471.00 471.00 0.00 0.00% 544 - EUCLID NORTH LLD 0.00 -25.40 0.00 0.00 0.00 0.00 0.00% 550 - CENTRAL HUGHSON 2 - BAD 66,563.46 5,418.23 -3,356.56 -12,657.00 -12,657.00 0.00 0.00% 551 - FEATHERS GLEN - BAD 13,073.68 2,088.77 -6,900.53 -3,396.00 -3,396.00 0.00 0.00% 552 - FONTANA RANCH NORTH BAD 115,350.06 16,682.75 -3,887.76 2,108.00 2,108.00 0.00 0.00% 553 - FONTANA RANCH SOUTH - BAD 4,229.20 -1,965.40 -10,639.71 -9,671.00 -9,671.00 0.00 0.00% 554 - STERLING GLEN 3 - BAD 46,818.51 7,798.25 -4,633.52 -5,854.00 -5,854.00 0.00 0.00% 555 - EUCLID SOUTH - BAD 0.00 14,142.44 -1,077.74 5,058.00 5,058.00 0.00 0.00% 556 - EUCLID NORTH -BAD 0.00 -25.40 0.00 0.00 0.00 0.00 0.00% 560 - PROVINCE PLACE COMMUNITY FACILIT… 9,034.96 13,538.85 -10,342.40 -6,777.00 -6,777.00 0.00 0.00% Report Total: 3,594,581.70 4,944,615.65 1,324,910.30 3,126,072.00 3,336,914.00 210,842.00 6.74% 3/7/2022 3:28:08 PM Page 1 of 12
Budget Comparison Report
Hughson Account Summary
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Revenue
Department: 1025 - FINANCE
100-1025-43010 BUSINESS LICENSES 27,173.00 28,130.00 23,721.00 28,000.00 28,000.00 0.00 0.00% 100-1025-43040 PERMIT-YARD SALE 250.00 160.00 130.00 300.00 300.00 0.00 0.00% Total Department: 1025 - FINANCE: 27,423.00 28,290.00 23,851.00 28,300.00 28,300.00 0.00 0.00% Department: 1040 - PLANNING/BUILDING
100-1040-43020 PERMITS-BUILDING 98,824.49 176,281.65 136,816.58 168,000.00 168,000.00 0.00 0.00% 100-1040-43030 PERMITS-ENCROACHMENT 2,320.00 3,480.00 2,900.00 3,000.00 3,000.00 0.00 0.00% 100-1040-43050 PERMIT-OTHER 13,943.28 55,483.38 36,912.13 48,000.00 48,000.00 0.00 0.00% 100-1040-44030 FEES-PLAN CHECK 33,209.70 56,245.65 48,032.96 50,000.00 50,000.00 0.00 0.00% 100-1040-44310 VIOLATION-ADMINISTRATIVE 2,000.00 6,100.00 2,100.00 2,000.00 2,100.00 100.00 5.00% 100-1040-44320 VIOLATION-BUILDING CODE 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1040-44410 PLANNING REVENUE 10,626.00 615.00 2,733.00 600.00 2,800.00 2,200.00 366.67% Total Department: 1040 - PLANNING/BUILDING: 160,923.47 298,205.68 229,494.67 271,600.00 273,900.00 2,300.00 0.85% Department: 1045 - POLICE SERVICES
100-1045-44010 FEES-BOOKING 123.56 96.78 82.97 200.00 200.00 0.00 0.00% 100-1045-44060 FEES-VEHICLE RELEASE 6,750.00 3,030.00 2,415.00 6,000.00 3,000.00 -3,000.00 -50.00% 100-1045-44080 FEE-FIREWORK BOOTH 560.00 255.00 0.00 200.00 200.00 0.00 0.00% 100-1045-44210 FINES-PARKING 4,983.51 7,037.00 2,589.33 6,000.00 3,000.00 -3,000.00 -50.00% 100-1045-44220 FINES-TRAFFIC 15,962.44 13,021.44 12,068.65 11,000.00 12,100.00 1,100.00 10.00% 100-1045-47050 PUBLIC SAFETY AUGMENTATION 9,336.96 9,954.85 6,396.67 9,300.00 12,000.00 2,700.00 29.03% Total Department: 1045 - POLICE SERVICES: 37,716.47 33,395.07 23,552.62 32,700.00 30,500.00 -2,200.00 -6.73% Department: 1065 - PARKS AND RECREATION
100-1065-46020 RENTAL REVENUE 15,122.91 11,255.00 9,993.00 16,000.00 16,000.00 0.00 0.00% Total Department: 1065 - PARKS AND RECREATION: 15,122.91 11,255.00 9,993.00 16,000.00 16,000.00 0.00 0.00% Department: 9999 - NON DEPARTMENTAL
100-9999-40010 TAX-CURRENT PROPERTY 364,393.82 341,810.91 189,378.47 345,500.00 360,000.00 14,500.00 4.20% 100-9999-40030 TAX-OTHER PROPERTY 32,894.03 6,333.21 0.00 35,360.00 35,360.00 0.00 0.00% 100-9999-40040 TAX-PROPERTY TRANSFER 35,470.50 25,405.81 29,301.16 25,667.00 31,000.00 5,333.00 20.78% 100-9999-40050 TAX-VLF IN LIEU 687,660.00 717,707.00 379,800.50 725,099.00 740,000.00 14,901.00 2.06% 100-9999-40060 TAX-SB813 SUPPLEMENTAL 5,011.38 6,708.07 1,006.94 5,469.00 5,469.00 0.00 0.00%

EXHIBIT D
Budget Comparison Report
3/7/2022 3:28:08 PM Page 2 of 12
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
100-9999-40070 TAX-HOMEOWNERS PROPERTY RELIEF 3,715.90 2,849.08 421.95 2,878.00 2,878.00 0.00 0.00% 100-9999-40080 TAX-FHA IN LIEU 122.35 125.85 0.00 126.00 126.00 0.00 0.00% 100-9999-41010 TAX-SALES 1,020,911.35 1,102,903.29 462,248.83 1,007,444.00 1,080,000.00 72,556.00 7.20% 100-9999-42010 FRANCHISE-GAS UTILITY 14,206.83 15,953.56 0.00 15,000.00 15,000.00 0.00 0.00% 100-9999-42020 FRANCHISE-GARBAGE 56,940.91 56,397.60 28,808.01 59,800.00 68,000.00 8,200.00 13.71% 100-9999-42030 FRANCHISE-CABLE T.V. 34,763.87 37,967.46 10,392.71 25,000.00 25,000.00 0.00 0.00% 100-9999-42040 FRANCHISE - PHONE 2,495.61 3,600.42 0.00 2,200.00 2,200.00 0.00 0.00% 100-9999-44040 FEE-RETURNED CHECK 1,240.00 1,130.00 555.00 1,000.00 1,000.00 0.00 0.00% 100-9999-46010 SALE OF DOCUMENTS 140.50 7.90 3.40 100.00 100.00 0.00 0.00% 100-9999-46040 INTEREST EARNED 8,859.28 3,832.30 274.22 3,600.00 1,000.00 -2,600.00 -72.22% 100-9999-46080 PENALTIES 8,102.80 9,599.94 9,713.24 9,000.00 10,500.00 1,500.00 16.67% 100-9999-46090 REFUND 47,016.47 22,569.97 8,739.49 15,000.00 15,000.00 0.00 0.00% 100-9999-46110 SUNDRY REVENUES 1,500.20 2,481.10 2,019.50 1,600.00 2,100.00 500.00 31.25% 100-9999-46120 MISCELLANEOUS REVENUE 9,465.20 39,081.67 174,938.05 5,000.00 11,200.00 6,200.00 124.00% Budget Notes
Budget Code Subject Description
MID YEAR Budget Explanation $162,549 is Prop Tax amount that needs to be journaled to Direct Assessment Funds. 100-9999-46140 CASH OVER/CASH UNDER 0.00 0.00 231.14 0.00 0.00 0.00 0.00% 100-9999-47510 GRANTS 80,311.72 -126.38 0.00 265,000.00 265,000.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Grant Revenue Detail 160,000 SB 2 to be received from state with General Plan Update progress. 5,000 miscellaneous
$35,000 REAP
$65,000 LEAP
100-9999-49010 TRANSFER IN 196,561.00 197,687.00 112,636.02 214,675.00 214,675.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Budget LLD 24,064
BAD 10,941
CFD 9,450
100-9999-49020 QUASI-EXTERNAL TRANSACTION 402,000.00 402,000.00 201,000.00 402,000.00 402,000.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 3,013,783.72 2,996,025.76 1,611,468.63 3,166,518.00 3,287,608.00 121,090.00 3.82% Total Revenue: 3,254,969.57 3,367,171.51 1,898,359.92 3,515,118.00 3,636,308.00 121,190.00 3.45% Expense
Department: 1005 - LEGISLATIVE
100-1005-50010 SALARIES-REGULAR 15,350.00 15,850.00 10,400.00 15,600.00 15,600.00 0.00 0.00% Budget Comparison Report
3/7/2022 3:28:08 PM Page 3 of 12
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
100-1005-51070 MEDICARE TAX 1,174.51 1,212.77 795.76 1,195.00 1,195.00 0.00 0.00% 100-1005-60010 OFFICE SUPPLIES 233.86 345.20 122.62 300.00 300.00 0.00 0.00% 100-1005-60020 DEPARTMENT SUPPLIES 551.47 85.02 0.00 600.00 600.00 0.00 0.00% 100-1005-60040 DUES AND PUBLICATIONS 5,111.00 4,429.00 5,087.00 5,150.00 5,150.00 0.00 0.00% 100-1005-60050 TRAINING AND MEETINGS 4,959.91 941.20 5,961.05 5,000.00 8,000.00 3,000.00 60.00% 100-1005-60070 PHONE AND INTERNET 383.34 423.77 286.81 650.00 650.00 0.00 0.00% 100-1005-61010 PROFESSIONAL SERVICES 7,348.54 7,999.81 7,440.80 8,000.00 8,000.00 0.00 0.00% Total Department: 1005 - LEGISLATIVE: 35,112.63 31,286.77 30,094.04 36,495.00 39,495.00 3,000.00 8.22% Department: 1010 - CITY MANAGER
100-1010-50010 SALARIES-REGULAR 184,168.43 125,296.80 92,717.83 145,473.00 145,473.00 0.00 0.00% 100-1010-50190 TECHNOLOGY ALLOWANCE 1,250.00 1,200.00 800.00 1,200.00 1,200.00 0.00 0.00% 100-1010-50200 VEHICLE ALLOWANCE 6,210.00 5,520.00 3,680.00 6,000.00 6,000.00 0.00 0.00% 100-1010-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM20,046.05 9,713.19 7,036.28 10,495.00 10,495.00 0.00 0.00% 100-1010-51020 MEDICAL INSURANCE 21,239.40 11,351.49 8,582.82 11,282.00 11,282.00 0.00 0.00% 100-1010-51030 UNEMPLOYMENT INSURANCE 434.00 434.00 168.00 434.00 434.00 0.00 0.00% 100-1010-51040 WORKERS' COMPENSATION 5,044.20 3,552.69 3,020.49 6,224.00 6,224.00 0.00 0.00% 100-1010-51050 LIFE INSURANCE 1,079.20 860.16 482.27 1,048.00 1,048.00 0.00 0.00% 100-1010-51060 DENTAL INSURANCE 2,219.28 49.98 395.84 600.00 600.00 0.00 0.00% 100-1010-51070 MEDICARE TAX 2,783.90 1,950.48 1,435.32 2,109.00 2,109.00 0.00 0.00% 100-1010-51080 DEFERRED COMPENSATION 2,869.44 208.82 1,805.25 2,765.00 2,765.00 0.00 0.00% 100-1010-60010 OFFICE SUPPLIES 232.62 345.41 160.90 400.00 400.00 0.00 0.00% 100-1010-60020 DEPARTMENT SUPPLIES 263.70 150.00 0.00 500.00 500.00 0.00 0.00% 100-1010-60030 POSTAGE 54.35 66.63 62.06 100.00 100.00 0.00 0.00% 100-1010-60040 DUES AND PUBLICATIONS 2,037.89 2,044.48 0.00 2,100.00 2,100.00 0.00 0.00% 100-1010-60050 TRAINING AND MEETINGS 2,108.07 574.75 350.07 2,500.00 2,500.00 0.00 0.00% 100-1010-60070 PHONE AND INTERNET 1,341.69 1,483.17 1,003.88 2,350.00 2,350.00 0.00 0.00% 100-1010-60090 RENTS AND LEASES 1,159.21 1,068.07 422.24 1,300.00 1,300.00 0.00 0.00% 100-1010-61010 PROFESSIONAL SERVICES 4,765.87 1,974.88 1,420.52 4,800.00 4,800.00 0.00 0.00% 100-1010-62040 FUEL 1,441.52 1,344.59 1,391.27 1,400.00 1,400.00 0.00 0.00% 100-1010-63020 EVENTS 4,450.51 619.92 1,563.00 6,000.00 6,000.00 0.00 0.00% 100-1010-63030 EMPLOYEE APPRECIATION 190.19 520.49 169.00 1,000.00 1,000.00 0.00 0.00% 100-1010-63050 CHAMBER OF COMMERCE 2,500.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00% Total Department: 1010 - CITY MANAGER: 267,889.52 170,330.00 126,667.04 215,080.00 215,080.00 0.00 0.00% Department: 1015 - CITY TREASURER
100-1015-50010 SALARIES-REGULAR -589.32 1,100.00 0.00 1,200.00 300.00 -900.00 -75.00% 100-1015-51070 MEDICARE TAX 76.50 84.15 0.00 92.00 30.00 -62.00 -67.39% 100-1015-61010 PROFESSIONAL SERVICES -21.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 1015 - CITY TREASURER: -533.82 1,184.15 0.00 1,292.00 330.00 -962.00 -74.46% Budget Comparison Report
3/7/2022 3:28:08 PM Page 4 of 12
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
Department: 1020 - LEGAL SERVICES
100-1020-61010 PROFESSIONAL SERVICES 122,880.75 83,908.95 71,222.01 90,000.00 90,000.00 0.00 0.00% Total Department: 1020 - LEGAL SERVICES: 122,880.75 83,908.95 71,222.01 90,000.00 90,000.00 0.00 0.00% Department: 1025 - FINANCE
100-1025-50010 SALARIES-REGULAR 184,435.78 123,888.78 133,856.94 222,872.00 222,872.00 0.00 0.00% 100-1025-50030 OVERTIME 9.86 24.51 15.41 0.00 0.00 0.00 0.00% 100-1025-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM14,290.68 12,866.68 15,332.39 25,185.00 25,185.00 0.00 0.00% 100-1025-51020 MEDICAL INSURANCE 19,594.39 15,519.26 19,276.64 28,783.00 28,783.00 0.00 0.00% 100-1025-51030 UNEMPLOYMENT INSURANCE 1,080.73 1,080.71 662.38 1,081.00 1,081.00 0.00 0.00% 100-1025-51040 WORKERS' COMPENSATION 1,896.27 1,186.30 1,008.60 3,916.00 3,916.00 0.00 0.00% 100-1025-51050 LIFE INSURANCE 1,590.12 751.05 757.93 1,876.00 1,876.00 0.00 0.00% 100-1025-51060 DENTAL INSURANCE 1,296.78 1,378.79 2,185.83 2,730.00 2,730.00 0.00 0.00% 100-1025-51070 MEDICARE TAX 2,676.83 1,793.89 1,943.25 3,232.00 3,232.00 0.00 0.00% 100-1025-51080 DEFERRED COMPENSATION 1,147.22 730.74 732.27 1,494.00 1,494.00 0.00 0.00% 100-1025-60010 OFFICE SUPPLIES 1,022.53 861.50 400.29 1,100.00 1,100.00 0.00 0.00% 100-1025-60020 DEPARTMENT SUPPLIES 0.00 31.40 195.71 100.00 100.00 0.00 0.00% 100-1025-60030 POSTAGE 126.82 155.47 144.79 160.00 160.00 0.00 0.00% 100-1025-60040 DUES AND PUBLICATIONS 379.00 405.00 485.00 750.00 750.00 0.00 0.00% 100-1025-60050 TRAINING AND MEETINGS 425.07 1,020.00 2,456.74 4,800.00 4,800.00 0.00 0.00% 100-1025-60060 ADVERTISING 597.50 2,045.35 220.15 800.00 800.00 0.00 0.00% 100-1025-60070 PHONE AND INTERNET 574.97 635.62 430.24 750.00 750.00 0.00 0.00% 100-1025-60090 RENTS AND LEASES 1,140.37 1,189.45 475.62 1,150.00 1,150.00 0.00 0.00% 100-1025-61010 PROFESSIONAL SERVICES 23,159.89 23,188.23 11,234.15 23,500.00 23,500.00 0.00 0.00% 100-1025-61050 TEMPORARY EMPLOYEE SERVICES 4,028.54 1,423.31 1,084.01 600.00 600.00 0.00 0.00% 100-1025-61060 SOFTWARE MAINTENANCE AND SUPPORT 145.71 0.00 2,700.00 6,200.00 6,200.00 0.00 0.00% 100-1025-62040 FUEL 1,481.53 1,382.99 1,391.27 1,400.00 1,400.00 0.00 0.00% 100-1025-64020 MISCELLANEOUS BANK CHARGES 5,391.14 3,777.59 1,846.01 3,500.00 3,500.00 0.00 0.00% Total Department: 1025 - FINANCE: 266,491.73 195,336.62 198,835.62 335,979.00 335,979.00 0.00 0.00% Department: 1030 - HUMAN RESOURCES/RISK MANAGEMENT
100-1030-60010 OFFICE SUPPLIES 0.00 0.00 16.15 100.00 100.00 0.00 0.00% 100-1030-60020 DEPARTMENT SUPPLIES 0.00 0.00 179.81 0.00 0.00 0.00 0.00% 100-1030-60030 POSTAGE 0.00 0.00 0.00 25.00 25.00 0.00 0.00% 100-1030-60040 DUES AND PUBLICATIONS 0.00 0.00 60.00 100.00 100.00 0.00 0.00% 100-1030-60050 TRAINING AND MEETINGS 0.00 0.00 1,995.62 200.00 2,200.00 2,000.00 1,000.00% Budget Notes
Budget Code Subject Description
MID YEAR Budget Explanation LCW Public Sector Employmen Law conference registration and expenses. Registration fees reimbursed by ERMA to the GF in the refund accout100-9999- 46090.

Budget Comparison Report
3/7/2022 3:28:08 PM Page 5 of 12
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
100-1030-60060 ADVERTISING 0.00 0.00 0.00 500.00 500.00 0.00 0.00% Total Department: 1030 - HUMAN RESOURCES/RISK MANAGEM… 0.00 0.00 2,251.58 925.00 2,925.00 2,000.00 216.22% Department: 1035 - CITY CLERK
100-1035-50010 SALARIES-REGULAR 28,650.81 30,120.44 22,254.03 35,043.00 35,043.00 0.00 0.00% 100-1035-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,001.03 2,381.80 1,688.58 2,660.00 2,660.00 0.00 0.00% 100-1035-51020 MEDICAL INSURANCE 4,434.82 4,592.55 3,150.32 4,433.00 4,433.00 0.00 0.00% 100-1035-51030 UNEMPLOYMENT INSURANCE 216.95 216.98 83.96 217.00 217.00 0.00 0.00% 100-1035-51040 WORKERS' COMPENSATION 561.73 590.04 501.66 925.00 925.00 0.00 0.00% 100-1035-51050 LIFE INSURANCE 284.10 284.11 163.30 309.00 309.00 0.00 0.00% 100-1035-51060 DENTAL INSURANCE 661.52 661.46 436.54 663.00 663.00 0.00 0.00% 100-1035-51070 MEDICARE TAX 419.63 440.88 325.32 508.00 508.00 0.00 0.00% 100-1035-51080 DEFERRED COMPENSATION 299.73 299.72 199.76 300.00 300.00 0.00 0.00% 100-1035-60010 OFFICE SUPPLIES 2,852.36 1,431.04 609.56 1,350.00 1,350.00 0.00 0.00% 100-1035-60020 DEPARTMENT SUPPLIES 50.97 16.18 0.00 200.00 200.00 0.00 0.00% 100-1035-60030 POSTAGE 144.94 177.68 165.48 200.00 200.00 0.00 0.00% 100-1035-60040 DUES AND PUBLICATIONS 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 100-1035-60050 TRAINING AND MEETINGS 1,290.65 16.18 235.00 1,000.00 1,000.00 0.00 0.00% 100-1035-60060 ADVERTISING 106.92 2,080.88 1,105.07 3,000.00 3,000.00 0.00 0.00% 100-1035-60070 PHONE AND INTERNET 3,735.35 4,045.57 2,589.62 3,800.00 3,800.00 0.00 0.00% 100-1035-60090 RENTS AND LEASES 804.46 840.13 333.51 800.00 800.00 0.00 0.00% 100-1035-60100 INSURANCE AND SURETIES 186.00 369.42 446.36 370.00 370.00 0.00 0.00% 100-1035-61010 PROFESSIONAL SERVICES 1,487.97 1,154.77 1,482.89 2,000.00 2,000.00 0.00 0.00% 100-1035-61040 IT SERVICES 12,441.57 16,644.43 8,500.53 15,000.00 15,000.00 0.00 0.00% 100-1035-61170 ELECTION 0.00 15,739.24 0.00 200.00 200.00 0.00 0.00% Total Department: 1035 - CITY CLERK: 60,631.51 82,103.50 44,271.49 73,178.00 73,178.00 0.00 0.00% Department: 1040 - PLANNING/BUILDING
100-1040-50010 SALARIES-REGULAR 116,478.92 128,682.01 88,802.24 156,753.00 156,753.00 0.00 0.00% 100-1040-50030 OVERTIME 206.24 169.18 0.00 0.00 0.00 0.00 0.00% 100-1040-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 7,436.21 11,183.09 8,850.39 17,656.00 17,656.00 0.00 0.00% 100-1040-51020 MEDICAL INSURANCE 27,795.03 26,642.87 13,532.80 29,700.00 29,700.00 0.00 0.00% 100-1040-51030 UNEMPLOYMENT INSURANCE 1,211.78 1,302.03 378.68 1,085.00 1,085.00 0.00 0.00% 100-1040-51040 WORKERS' COMPENSATION 2,487.25 1,776.34 1,510.26 3,351.00 3,351.00 0.00 0.00% 100-1040-51050 LIFE INSURANCE 908.89 817.97 383.74 1,102.00 1,102.00 0.00 0.00% 100-1040-51060 DENTAL INSURANCE 3,144.09 2,912.90 1,464.72 3,330.00 3,330.00 0.00 0.00% 100-1040-51070 MEDICARE TAX 2,176.89 1,874.84 1,541.50 2,459.00 2,459.00 0.00 0.00% 100-1040-51080 DEFERRED COMPENSATION 0.00 0.00 400.00 900.00 900.00 0.00 0.00% 100-1040-60010 OFFICE SUPPLIES 1,212.65 1,067.81 589.27 1,170.00 1,170.00 0.00 0.00% 100-1040-60020 DEPARTMENT SUPPLIES 573.22 988.07 23.62 700.00 700.00 0.00 0.00% 100-1040-60030 POSTAGE 181.17 222.09 206.85 300.00 300.00 0.00 0.00% Budget Comparison Report
3/7/2022 3:28:08 PM Page 6 of 12
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
100-1040-60040 DUES AND PUBLICATIONS 3,752.05 3,410.01 3,253.85 4,500.00 4,500.00 0.00 0.00% 100-1040-60050 TRAINING AND MEETINGS 75.00 0.00 170.00 1,000.00 1,000.00 0.00 0.00% 100-1040-60060 ADVERTISING 319.50 987.60 176.46 2,000.00 2,000.00 0.00 0.00% 100-1040-60070 PHONE AND INTERNET 574.97 635.62 430.24 1,000.00 1,000.00 0.00 0.00% 100-1040-60090 RENTS AND LEASES 1,038.37 1,085.95 427.51 1,000.00 1,000.00 0.00 0.00% 100-1040-61010 PROFESSIONAL SERVICES 85,802.11 100,304.61 65,958.56 360,000.00 360,000.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Budget Includes $200,560 for one-time GP update 100-1040-61050 TEMPORARY EMPLOYEE SERVICES 0.00 432.88 451.65 0.00 0.00 0.00 0.00% 100-1040-61060 SOFTWARE MAINTENANCE AND SUPPORT 0.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00% Total Department: 1040 - PLANNING/BUILDING: 255,374.34 284,495.87 188,552.34 590,006.00 590,006.00 0.00 0.00% Department: 1045 - POLICE SERVICES
100-1045-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM71,416.00 72,080.00 75,534.00 78,133.00 78,133.00 0.00 0.00% 100-1045-61010 PROFESSIONAL SERVICES 1,064,710.71 1,220,933.57 670,279.57 1,353,410.00 1,353,410.00 0.00 0.00% 100-1045-62050 POLICE VEHICLE REIMBURSEMENT 49,288.94 47,409.88 33,733.50 67,467.00 67,467.00 0.00 0.00% Total Department: 1045 - POLICE SERVICES: 1,185,415.65 1,340,423.45 779,547.07 1,499,010.00 1,499,010.00 0.00 0.00% Department: 1050 - ANIMAL CONTROL
100-1050-61010 PROFESSIONAL SERVICES 41,976.00 26,380.00 30,780.47 47,921.00 47,921.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Note Increase due to operating budget increase from the County 100-1050-65020 DEBT SERVICE-ANIMAL CONTROL 4,760.00 4,760.00 3,570.25 4,761.00 4,761.00 0.00 0.00% Total Department: 1050 - ANIMAL CONTROL: 46,736.00 31,140.00 34,350.72 52,682.00 52,682.00 0.00 0.00% Department: 1055 - PUBLIC WORKS
100-1055-50010 SALARIES-REGULAR 30,378.62 29,360.31 22,190.76 33,330.00 33,330.00 0.00 0.00% 100-1055-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 1,637.25 2,710.19 2,150.03 3,365.00 3,365.00 0.00 0.00% 100-1055-51020 MEDICAL INSURANCE 5,129.02 5,911.52 3,258.31 6,930.00 6,930.00 0.00 0.00% 100-1055-51030 UNEMPLOYMENT INSURANCE 151.94 195.32 58.80 152.00 152.00 0.00 0.00% 100-1055-51040 WORKERS' COMPENSATION 2,725.85 1,776.34 1,510.26 3,866.00 3,866.00 0.00 0.00% 100-1055-51050 LIFE INSURANCE 175.78 181.16 109.60 241.00 241.00 0.00 0.00% 100-1055-51060 DENTAL INSURANCE 304.96 693.52 366.29 777.00 777.00 0.00 0.00% 100-1055-51070 MEDICARE TAX 369.34 425.78 323.03 483.00 483.00 0.00 0.00% 100-1055-51080 DEFERRED COMPENSATION 118.36 150.04 100.04 210.00 210.00 0.00 0.00% 100-1055-60010 OFFICE SUPPLIES 881.77 1,173.77 400.44 1,100.00 1,100.00 0.00 0.00% 100-1055-60020 DEPARTMENT SUPPLIES 3,924.33 3,219.84 2,116.10 4,500.00 4,500.00 0.00 0.00% 100-1055-60030 POSTAGE 181.14 222.09 206.87 200.00 250.00 50.00 25.00% Budget Comparison Report
3/7/2022 3:28:08 PM Page 7 of 12
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
100-1055-60040 DUES AND PUBLICATIONS 0.00 230.00 0.00 200.00 200.00 0.00 0.00% 100-1055-60050 TRAINING AND MEETINGS 600.00 512.50 862.91 600.00 900.00 300.00 50.00% 100-1055-60070 PHONE AND INTERNET 2,491.63 2,754.44 1,864.33 2,710.00 2,710.00 0.00 0.00% 100-1055-60110 UNIFORM AND CLOTHING 1,162.03 1,084.53 842.34 1,300.00 1,300.00 0.00 0.00% 100-1055-61010 PROFESSIONAL SERVICES 1,115.41 14,289.49 11,769.76 13,000.00 13,000.00 0.00 0.00% 100-1055-61050 TEMPORARY EMPLOYEE SERVICES 171.00 0.00 0.00 200.00 200.00 0.00 0.00% 100-1055-62040 FUEL 644.07 673.71 508.31 800.00 800.00 0.00 0.00% 100-1055-63060 CLEANUP DAY 430.00 269.69 0.00 1,500.00 1,500.00 0.00 0.00% 100-1055-64070 AB939 GRANT WORK 10,889.74 8,982.78 30.77 5,000.00 5,000.00 0.00 0.00% Total Department: 1055 - PUBLIC WORKS: 63,482.24 74,817.02 48,668.95 80,464.00 80,814.00 350.00 0.43% Department: 1060 - BUILDINGS AND GROUNDS
100-1060-50010 SALARIES-REGULAR 24,546.73 20,928.08 17,001.54 31,287.00 31,287.00 0.00 0.00% 100-1060-50030 OVERTIME 1,237.33 1,279.85 1,218.39 2,000.00 2,000.00 0.00 0.00% 100-1060-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 1,768.09 1,879.84 1,730.60 3,237.00 3,237.00 0.00 0.00% 100-1060-51020 MEDICAL INSURANCE 3,835.35 4,223.74 4,499.67 6,720.00 6,720.00 0.00 0.00% 100-1060-51030 UNEMPLOYMENT INSURANCE 146.33 146.79 150.63 239.00 239.00 0.00 0.00% 100-1060-51040 WORKERS' COMPENSATION 1,789.12 1,186.30 1,008.60 4,862.00 4,862.00 0.00 0.00% 100-1060-51050 LIFE INSURANCE 174.92 178.43 111.41 307.00 307.00 0.00 0.00% 100-1060-51060 DENTAL INSURANCE 278.52 367.97 501.25 573.00 573.00 0.00 0.00% 100-1060-51070 MEDICARE TAX 280.37 273.10 264.79 1,004.00 1,004.00 0.00 0.00% 100-1060-51080 DEFERRED COMPENSATION 95.67 108.81 135.48 330.00 330.00 0.00 0.00% 100-1060-60010 OFFICE SUPPLIES 44.19 69.01 23.60 50.00 50.00 0.00 0.00% 100-1060-60020 DEPARTMENT SUPPLIES 3,758.22 3,582.41 2,045.14 3,800.00 3,800.00 0.00 0.00% 100-1060-60040 DUES AND PUBLICATIONS 200.00 0.00 0.00 200.00 200.00 0.00 0.00% 100-1060-60070 PHONE AND INTERNET 2,467.44 2,785.81 1,724.82 2,850.00 2,850.00 0.00 0.00% 100-1060-60080 UTILITIES 14,372.48 15,092.02 10,420.97 15,000.00 15,000.00 0.00 0.00% 100-1060-60110 UNIFORM AND CLOTHING 1,115.64 721.90 985.88 1,300.00 1,300.00 0.00 0.00% 100-1060-60120 SMALL TOOLS 302.05 400.00 0.00 500.00 500.00 0.00 0.00% 100-1060-61010 PROFESSIONAL SERVICES 4,675.46 4,019.54 4,762.85 4,500.00 5,000.00 500.00 11.11% 100-1060-61050 TEMPORARY EMPLOYEE SERVICES 1,021.44 3,758.03 1,922.19 6,800.00 6,800.00 0.00 0.00% 100-1060-61080 PEST CONTROL 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1060-62010 MAINTENANCE BUILDINGS AND GROUNDS5,536.87 2,832.65 1,920.04 6,500.00 6,500.00 0.00 0.00% 100-1060-62030 MAINTENANCE OF EQUIPMENT 183.35 176.06 134.84 250.00 250.00 0.00 0.00% 100-1060-62040 FUEL 798.87 960.42 994.40 1,000.00 1,000.00 0.00 0.00% 100-1060-70020 BUILDING IMPROVEMENTS 0.00 0.00 0.00 500.00 500.00 0.00 0.00% 100-1060-70050 OTHER EQUIPMENT 2,000.00 2,009.78 0.00 1,600.00 1,600.00 0.00 0.00% Total Department: 1060 - BUILDINGS AND GROUNDS: 70,628.44 66,980.54 51,557.09 95,409.00 95,909.00 500.00 0.52% Department: 1065 - PARKS AND RECREATION
100-1065-50010 SALARIES-REGULAR 36,848.11 31,663.19 25,518.49 45,753.00 45,753.00 0.00 0.00% Budget Comparison Report
3/7/2022 3:28:08 PM Page 8 of 12
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
100-1065-50030 OVERTIME 1,685.53 1,778.57 1,619.12 3,000.00 3,000.00 0.00 0.00% 100-1065-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,558.16 2,756.62 2,475.71 4,543.00 4,543.00 0.00 0.00% 100-1065-51020 MEDICAL INSURANCE 6,272.80 6,993.92 6,908.16 10,607.00 10,607.00 0.00 0.00% 100-1065-51030 UNEMPLOYMENT INSURANCE 227.60 228.54 206.02 347.00 347.00 0.00 0.00% 100-1065-51040 WORKERS' COMPENSATION 2,635.07 1,776.34 1,510.26 7,202.00 7,202.00 0.00 0.00% 100-1065-51050 LIFE INSURANCE 264.54 271.75 171.03 443.00 443.00 0.00 0.00% 100-1065-51060 DENTAL INSURANCE 467.15 646.07 779.03 966.00 966.00 0.00 0.00% 100-1065-51070 MEDICARE TAX 432.17 424.58 394.02 1,351.00 1,351.00 0.00 0.00% 100-1065-51080 DEFERRED COMPENSATION 145.79 172.10 211.23 480.00 480.00 0.00 0.00% 100-1065-60010 OFFICE SUPPLIES 66.29 103.54 35.31 100.00 100.00 0.00 0.00% 100-1065-60020 DEPARTMENT SUPPLIES 4,598.53 4,598.46 2,209.17 5,000.00 5,000.00 0.00 0.00% 100-1065-60030 POSTAGE 36.23 44.42 41.36 100.00 100.00 0.00 0.00% 100-1065-60070 PHONE AND INTERNET 1,437.48 1,589.08 1,075.57 1,600.00 1,600.00 0.00 0.00% 100-1065-60080 UTILITIES 31,288.31 31,214.74 21,545.81 39,000.00 39,000.00 0.00 0.00% 100-1065-60090 RENTS AND LEASES 2,248.18 2,223.27 880.69 2,500.00 2,500.00 0.00 0.00% 100-1065-60110 UNIFORM AND CLOTHING 464.85 335.30 500.43 500.00 500.00 0.00 0.00% 100-1065-60120 SMALL TOOLS 350.00 325.39 0.00 350.00 350.00 0.00 0.00% 100-1065-61010 PROFESSIONAL SERVICES 2,476.75 3,057.10 440.83 3,000.00 3,000.00 0.00 0.00% 100-1065-61050 TEMPORARY EMPLOYEE SERVICES 1,447.80 4,697.56 2,402.74 8,500.00 8,500.00 0.00 0.00% 100-1065-62010 MAINTENANCE BUILDINGS AND GROUNDS2,836.82 2,958.36 168.45 3,800.00 3,800.00 0.00 0.00% 100-1065-62030 MAINTENANCE OF EQUIPMENT 683.35 596.41 769.70 1,000.00 1,000.00 0.00 0.00% 100-1065-70050 OTHER EQUIPMENT 2,000.00 0.00 0.00 7,000.00 8,300.00 1,300.00 18.57% Budget Notes
Budget Code Subject Description
MID YEAR Budget Explanation GF Portion of Mower -Price increase $41,430 x 20%
MID YEAR Diesel Mower GF portion of $35k Diesel Mower
Total Department: 1065 - PARKS AND RECREATION: 101,471.51 98,455.31 69,863.13 147,142.00 148,442.00 1,300.00 0.88% Department: 1070 - STREET MAINTENANCE
100-1070-50010 SALARIES-REGULAR 49,869.87 44,977.15 34,958.35 55,695.00 55,695.00 0.00 0.00% 100-1070-50030 OVERTIME 3,502.63 3,584.94 2,246.40 4,000.00 4,000.00 0.00 0.00% 100-1070-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 2,941.81 3,391.52 2,613.96 5,262.00 5,262.00 0.00 0.00% 100-1070-51020 MEDICAL INSURANCE 12,446.30 14,331.60 11,137.45 17,626.00 17,626.00 0.00 0.00% 100-1070-51030 UNEMPLOYMENT INSURANCE 407.25 405.92 156.72 391.00 391.00 0.00 0.00% 100-1070-51040 WORKERS' COMPENSATION 8,166.85 5,925.28 5,037.69 8,484.00 8,484.00 0.00 0.00% 100-1070-51050 LIFE INSURANCE 411.57 424.65 269.55 473.00 473.00 0.00 0.00% 100-1070-51060 DENTAL INSURANCE 1,102.19 1,497.46 1,368.31 1,998.00 1,998.00 0.00 0.00% 100-1070-51070 MEDICARE TAX 721.17 706.46 538.73 808.00 808.00 0.00 0.00% Budget Comparison Report
3/7/2022 3:28:08 PM Page 9 of 12
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
100-1070-51080 DEFERRED COMPENSATION 209.40 283.34 373.81 540.00 540.00 0.00 0.00% 100-1070-60010 OFFICE SUPPLIES 0.00 99.79 0.00 300.00 300.00 0.00 0.00% 100-1070-60020 DEPARTMENT SUPPLIES 3,359.20 2,979.57 894.94 3,750.00 3,750.00 0.00 0.00% 100-1070-60040 DUES AND PUBLICATIONS 287.00 0.00 0.00 385.00 385.00 0.00 0.00% 100-1070-60070 PHONE AND INTERNET 0.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00% 100-1070-60110 UNIFORM AND CLOTHING 1,394.43 1,188.55 1,407.76 1,650.00 1,650.00 0.00 0.00% 100-1070-60120 SMALL TOOLS 430.44 475.65 0.00 500.00 500.00 0.00 0.00% 100-1070-61010 PROFESSIONAL SERVICES 17,941.00 26,497.78 1,407.66 8,000.00 8,000.00 0.00 0.00% 100-1070-61050 TEMPORARY EMPLOYEE SERVICES 171.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1070-62010 MAINTENANCE BUILDINGS AND GROUNDS 957.31 0.00 112.03 1,000.00 1,000.00 0.00 0.00% 100-1070-62030 MAINTENANCE OF EQUIPMENT 157.28 895.79 0.00 1,000.00 1,000.00 0.00 0.00% 100-1070-62040 FUEL 826.79 579.12 514.47 800.00 800.00 0.00 0.00% 100-1070-70040 VEHICLES 366.66 381.43 161.82 520.00 520.00 0.00 0.00% 100-1070-70050 OTHER EQUIPMENT 2,972.65 0.00 0.00 3,000.00 3,000.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Asphalt Saw Asphalt Saw
Total Department: 1070 - STREET MAINTENANCE: 108,642.80 108,626.00 63,199.65 118,682.00 118,682.00 0.00 0.00% Department: 1075 - FLEET MAINTENANCE
100-1075-60020 DEPARTMENT SUPPLIES 216.25 0.00 0.00 100.00 100.00 0.00 0.00% 100-1075-60070 PHONE AND INTERNET 2,587.44 2,860.36 1,936.04 3,100.00 3,100.00 0.00 0.00% 100-1075-60120 SMALL TOOLS 0.00 0.00 0.00 300.00 300.00 0.00 0.00% 100-1075-61010 PROFESSIONAL SERVICES 854.86 750.00 545.00 1,500.00 1,500.00 0.00 0.00% 100-1075-62020 MAINTENANCE VEHICLES 8,773.96 13,585.98 9,720.51 14,500.00 14,500.00 0.00 0.00% 100-1075-62030 MAINTENANCE OF EQUIPMENT 1,000.00 1,062.15 391.10 1,300.00 1,300.00 0.00 0.00% 100-1075-62040 FUEL 281.19 0.00 5.88 1,500.00 1,500.00 0.00 0.00% 100-1075-70040 VEHICLES 78,139.47 0.00 0.00 9,340.00 10,000.00 660.00 7.07% Budget Notes
Budget Code Subject Description
MID YEAR Budget Explanation Price increase on new truck purchase Split between 100/210/240
MID YEAR New truck New truck
Total Department: 1075 - FLEET MAINTENANCE: 91,853.17 18,258.49 12,598.53 31,640.00 32,300.00 660.00 2.09% Department: 9999 - NON DEPARTMENTAL
100-9999-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM99,931.22 92,498.92 107,864.40 111,576.00 111,576.00 0.00 0.00% 100-9999-60100 INSURANCE AND SURETIES 21,516.00 24,415.71 34,663.72 39,405.00 39,405.00 0.00 0.00% 100-9999-61010 PROFESSIONAL SERVICES 3,600.00 0.00 402.00 1,402.00 1,402.00 0.00 0.00% Budget Comparison Report
3/7/2022 3:28:08 PM Page 10 of 12
2019-2020
Total Activity
2020-2021
Total Activity
Account Number
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
MID YEAR Final Budget GF portion Added for Never Boring Web Accessibility Remediation service. Invoice for first year is 803.00 - shared by 100/210/240. $1000 for risk management/safety committee
100-9999-64060 TAX ADMINISTRATION 17,695.51 0.00 0.00 0.00 0.00 0.00 0.00% 100-9999-66000 TRANSFER OUT 34,481.68 7,500.00 68,604.50 124,709.00 124,709.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Detail Transfer to Fund 105 to satisfy reserve policy 100-9999-66010 IT REPLACEMENT 5,000.00 5,000.00 0.00 0.00 0.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 182,224.41 129,414.63 211,534.62 277,092.00 277,092.00 0.00 0.00% Total Expense: 2,858,300.88 2,716,761.30 1,933,213.88 3,645,076.00 3,651,924.00 6,848.00 0.19% Total Fund: 100 - GENERAL FUND: 396,668.69 650,410.21 -34,853.96 -129,958.00 -15,616.00 114,342.00 -87.98% Report Total: 396,668.69 650,410.21 -34,853.96 -129,958.00 -15,616.00 114,342.00 -87.98% Budget Comparison Report
3/7/2022 3:28:08 PM Page 11 of 12
Group Summary
Departmen…
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget %
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Revenue
1025 - FINANCE 27,423.00 28,290.00 23,851.00 28,300.00 28,300.00 0.00 0.00% 1040 - PLANNING/BUILDING 160,923.47 298,205.68 229,494.67 271,600.00 273,900.00 2,300.00 0.85% 1045 - POLICE SERVICES 37,716.47 33,395.07 23,552.62 32,700.00 30,500.00 -2,200.00 -6.73% 1065 - PARKS AND RECREATION 15,122.91 11,255.00 9,993.00 16,000.00 16,000.00 0.00 0.00% 9999 - NON DEPARTMENTAL 3,013,783.72 2,996,025.76 1,611,468.63 3,166,518.00 3,287,608.00 121,090.00 3.82% Total Revenue: 3,254,969.57 3,367,171.51 1,898,359.92 3,515,118.00 3,636,308.00 121,190.00 3.45% Expense
1005 - LEGISLATIVE 35,112.63 31,286.77 30,094.04 36,495.00 39,495.00 3,000.00 8.22% 1010 - CITY MANAGER 267,889.52 170,330.00 126,667.04 215,080.00 215,080.00 0.00 0.00% 1015 - CITY TREASURER -533.82 1,184.15 0.00 1,292.00 330.00 -962.00 -74.46% 1020 - LEGAL SERVICES 122,880.75 83,908.95 71,222.01 90,000.00 90,000.00 0.00 0.00% 1025 - FINANCE 266,491.73 195,336.62 198,835.62 335,979.00 335,979.00 0.00 0.00% 1030 - HUMAN RESOURCES/RISK MANAGEMENT 0.00 0.00 2,251.58 925.00 2,925.00 2,000.00 216.22% 1035 - CITY CLERK 60,631.51 82,103.50 44,271.49 73,178.00 73,178.00 0.00 0.00% 1040 - PLANNING/BUILDING 255,374.34 284,495.87 188,552.34 590,006.00 590,006.00 0.00 0.00% 1045 - POLICE SERVICES 1,185,415.65 1,340,423.45 779,547.07 1,499,010.00 1,499,010.00 0.00 0.00% 1050 - ANIMAL CONTROL 46,736.00 31,140.00 34,350.72 52,682.00 52,682.00 0.00 0.00% 1055 - PUBLIC WORKS 63,482.24 74,817.02 48,668.95 80,464.00 80,814.00 350.00 0.43% 1060 - BUILDINGS AND GROUNDS 70,628.44 66,980.54 51,557.09 95,409.00 95,909.00 500.00 0.52% 1065 - PARKS AND RECREATION 101,471.51 98,455.31 69,863.13 147,142.00 148,442.00 1,300.00 0.88% 1070 - STREET MAINTENANCE 108,642.80 108,626.00 63,199.65 118,682.00 118,682.00 0.00 0.00% 1075 - FLEET MAINTENANCE 91,853.17 18,258.49 12,598.53 31,640.00 32,300.00 660.00 2.09% 9999 - NON DEPARTMENTAL 182,224.41 129,414.63 211,534.62 277,092.00 277,092.00 0.00 0.00% Total Expense: 2,858,300.88 2,716,761.30 1,933,213.88 3,645,076.00 3,651,924.00 6,848.00 0.19% Total Fund: 100 - GENERAL FUND: 396,668.69 650,410.21 -34,853.96 -129,958.00 -15,616.00 114,342.00 -87.98% Report Total: 396,668.69 650,410.21 -34,853.96 -129,958.00 -15,616.00 114,342.00 -87.98% Budget Comparison Report
3/7/2022 3:28:08 PM Page 12 of 12
Fund Summary
Fund
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
YTD Activity
Through Mar
2021-2022
FINAL
2021-2022

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget
%
Increase /
(Decrease)
100 - GENERAL FUND 396,668.69 650,410.21 -34,853.96 -129,958.00 -15,616.00 114,342.00 -87.98% Report Total: 396,668.69 650,410.21 -34,853.96 -129,958.00 -15,616.00 114,342.00 -87.98%

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2022-12

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON

APPROVING THE MID YEAR ADJUSTMENTS TO THE OPERATING BUDGET FOR FISCAL YEAR 2021-22

WHEREAS, on September 27, 2021, the City Council approved the operating budget, adopting Resolution No. 2021-36; and
WHEREAS, City staff have reviewed the funds and accounts of the City Budget during a mid-year examination; and
WHEREAS, after conducting an extensive review and analysis of the entire operating budget, City staff recommends budget adjustments and fund transfers that increase the estimated revenue by $533,502 and increase estimated expense by $208,318 as shown in “Exhibit A”; and
THEREFORE, BE IT RESOLVED, that the City Council of the City of Hughson hereby adopts Resolution No. 2022-12, approving the budget adjustments and fund transfers as shown in “Exhibit A” to increase the budget adopted by Resolution No. 2021- 36 by $208,318 to $18,508,738;
PASSED AND ADOPTED by the City Council of the City of Hughson at its regular meeting held on this 28th day of March 2022 by the following roll call votes:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
_____________________
GEORGE CARR, Mayor
ATTEST:
_____________________________
ASHTON GOSE, Deputy City Clerk
Exhibit A

MID YEAR BUDGET NET ADJUSTMENTS

FUND SUMMARY

ADJUSTMENTS
Fund: 210 - SEWER $ (3,360)
Fund: 215 - SEWER FIXED ASSET REPLACEMENT $ (4,000)
Fund: 240 - WATER OPERATIONS $ (18,860)
Fund: 270 - COMMUNITY/SENIOR CENTER $ 5,500
Fund: 280 - USF/COMMUNITY CENTER $ 1,706
Fund: 310 - GARBAGE $ (50)
Fund: 320 - GAS TAX 2103 $ 5,661
Fund: 321 -GAS TAX 2105 $ 1,881
Fund: 322 - GAS TAX 2106 $ 882
Fund: 323 - GAS TAX 2107 $ 6,322
Fund: 325 - MEASURE L $ (130)
Fund: 326 -SB1 - RMRA $ 11,066
Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT $ (70)
Fund: 371 - TRENCH CUT FEE $ 219,000
Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT FUND $ 20,994
Fund: 392 - 94-STBG-799 HOUSING REHAB $ (100)
Fund: 394 -96-STBG-1013REHAB $ (70)
Fund: 450 - STORM DRAIN DEV IMPACT FEE $ (250)
Fund: 451 - PUBLIC FACILITY DEV IMPACT FEE $ (900)
Fund: 453 - PARK DEV IMPACT FEE $ (340)
Fund: 454 -PARKLAND IN LIEU $ (240)
Fund: 520 - RDA SUCCESSOR AGENCY $ (33,800)
$ 210,842
Variances
Final Mid-Year Difference Final Mid-Year Difference
GF $ 3,515,118.00 $ 3,636,308.00 $ 121,190.00 $ 3,645,076.00 $ 3,651,924.00 $ 6,848.00 $ 114,342.00 Non-GF $ 17,781,416.00 $ 18,193,728.00 $ 412,312.00 $ 14,655,344.00 $ 14,856,814.00 $ 201,470.00 $ 210,842.00 $ 533,502.00 $ 208,318.00 $ 325,184.00
Revenues Expenses
FY 2021-22 Mid-Year Budget Adjustments

Hughson City CouncilMarch 28, 2022

Hughson City Council
March 28, 2022