Agenda packet — Hughson City Council, June 26, 2023 (part 1 of 4)

City Council Agenda June 26, 2023
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 AGENDA
MONDAY, JUNE 26, 2023 – 6:00 P.M.

CITY OF HUGHSON

CITY COUNCIL MEETING

CITY COUNCIL CHAMBERS
7018 Pine Street, Hughson, CA
How to participate in, or observe the Meeting:
• In person in the City Council Chambers and submit public comment when invited during the meeting. • Remotely via WebEx by using the link below:

Meeting Link:
https://cityofhughson.my.webex.com/cityofhughson.my/j.php?MTID=m6a601804e159ce6a5cde7696 a33e6877
Meeting Number: 2558 441 0927 Meeting Password: 7BSjvVfrU66 (72758837 from phones and video systems)
• Observe only via YouTube live, by accessing this link:
https://www.youtube.com/channel/UC-PwkdIrKoMmOJDzBSodu6A?view_as=subscriber Should technology problems cause issues providing access to the meeting via WebEx and/or YouTube, the in-person meeting will proceed as scheduled. • In addition, recorded City Council meetings are posted on the City’s website the second business day following the meeting. Recorded videos can be accessed with the following link:

Upcoming Meetings | Hughson CA
City Council Agenda June 26, 2023
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 Ramon Bawanan
Councilmember Samuel Rush
Councilmember Randy Crooker
Councilmember Julie Ann Strain
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:

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 Meeting of June 12, 2023.

3.2: Approve the Warrants Register.

3.3: Approve to Extend a Contract Employee Agreement with Denise Schiefer to Provide Planning and Building Services.

3.4: Adopt Resolution No. 2023-31, Setting the Appropriations Limit for Fiscal Year 2023-24.

3.5: Adopt Resolution No. 2023-32, Approving the City of Hughson’s Fiscal Year 2023-24 Preliminary Budget.

3.6: Accept the Fiscal Year 2021-22 City of Hughson Audited Annual Financial Report.

4.1: Approve to Purchase a Commercial Stove for the Senior Community Center.

4.2: Authorize City Staff to Re-release Bid Documents for the Walker Lane Improvement Project.

5. PUBLIC HEARING TO CONSIDER THE FOLLOWING:

5.1: Introduce and Waive the First Reading of Ordinance No. 2023-02, Amending the Hughson Municipal Code Pertaining to Title 15 Building Code Regulations.

6. NEW BUSINESS:

6.1: Approval to Award the City Council Chamber Awning Replacement Project to Pacific Canvas Co. at a Cost of $5,757.13.

7. CORRESPONDENCE: NONE.

8. COMMENTS:

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

City Clerk:

Director of Finance:

Community Development Director:

Police Services:

City Attorney:

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

8.3: Mayor’s Comments: (Information Only – No Action)

9. CLOSED SESSION TO DISCUSS THE FOLLOWING: NONE.

ADJOURNMENT:

Council Agendas: The City Council agenda is now available for public review at the City’s website 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 City Clerk at (209) 883-4054.

UPCOMING EVENTS:

June 26  Economic Development Committee Meeting, City Council Chambers, 4:30 PM
July 3  City Hall Closed
July 4  City Hall Closed – Independence Day
July 10  City Council Meeting, City Council Chambers/WebEx Videoconference/YouTube Live Stream, 6:00 PM
July 11  Parks, Recreation and Entertainment Commission Meeting, City Council Chambers, 6:00 PM
July 18  Planning Commission Meeting, City Council Chambers, 6:00 PM July 24  Economic Development Committee Meeting, City Council Chambers, 4:30 PM
July 24  City Council Meeting, City Council Chambers/WebEx Videoconference/YouTube Live Stream, 6:00 PM
City Council Agenda June 26, 2023
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 AFFIDAVIT OF POSTING
Date: June 22, 2023 Time: 4:00 PM
Name: Ashton Gose Title: Executive Assistant/City Clerk 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: June 26, 2023
Subject: Approval of the City Council Minutes
Presented By: Ashton Gose, Executive Assistant/City Clerk Approved By: ________________________
City Manager
Staff Recommendation:

Approve the Minutes of the Regular Meeting of June 12, 2023.

Background and Overview:

The draft minutes of the June 12, 2023 meeting are prepared for the Council’s review.

CITY COUNCIL AGENDA ITEM NO. 3.1
SECTION 3: CONSENT CALENDAR
City Council Minutes June 12, 2023
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, JUNE 12, 2023 – 6:00 P.M.

CALL TO ORDER: Mayor Pro Tem Ramon Bawanan
ROLL CALL:

Present: Mayor George Carr (6:09 PM Via Videoconference) Mayor Pro Tem Ramon Bawanan
Councilmember Samuel Rush
Councilmember Randy Crooker

Absent: Councilmember Julie Ann Strain
Staff Present: Merry Mayhew, City Manager
Ashton Gose, City Clerk (Via Videoconference)
Eric Nims, City Attorney
Carla Jauregui, Community Development Director
Sarah Chavarin, Accounting Manager
Jose Vasquez, Public Works Superintendent
Neil Raya, Interim Utilities Superintendent
Fidel Landeros, Chief of Police
Corbin Alanis, Deputy Sheriff
Cort Abney, Contracted Water Engineer

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

NONE.

2. PRESENTATIONS:

2.1: Turlock Mosquito Abatement District Update – Michael Mitchell, Board Representative.

CITY OF HUGHSON

CITY COUNCIL MEETING

CITY HALL COUNCIL CHAMBERS
7018 PINE STREET, HUGHSON, CA
City Council Minutes June 12, 2023
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 Michael Mitchell provided an update regarding the Turlock Mosquito Abatement District.

BAWANAN/CROOKER 3-0-0-2 motion passes to allow Mayor Carr to participate in the meeting remotely, with the following roll call vote:

BAWANAN RUSH STRAIN CROOKER CARR

AYE AYE ABSENT AYE ABSENT

3. CONSENT CALENDAR:

3.1: Approve the Minutes of the Meeting of May 22, 2023.

3.2: Approve the Warrants Register.

Councilmember Rush requested that item number 3.3 be pulled from the Consent Calendar for special consideration. This item was discussed during the closed session.

BAWANAN/CROOKER 4-0-0-1 motion passes to approve the Consent Calendar, excluding item 3.3, with the following roll call vote:

BAWANAN RUSH STRAIN CROOKER CARR

AYE AYE ABSENT AYE AYE

4. UNFINISHED BUSINESS:

4.1: Adopt Resolution No. 2023-29, Awarding the Contract for the Purchase and Delivery of the Restroom and Concession Stand at Lebright Fields, and Awarding the Contract for the Construction of ADA Walkways at Lebright Fields, and Authorizing the City Manager to Execute the Contracts
Superintendent Vasquez presented the staff report on this item.

Mayor Pro Tem Bawanan opened public comment at 6:40 PM.

One member of the public commented on the item.

Mayor Pro Tem Bawanan closed public comment at 6:42 PM.

City Council Minutes June 12, 2023
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 BAWANAN/CROOKER 4-0-0-1 motion passes to adopt Resolution No. 2023-29, Awarding the Contract for the Purchase and Delivery of the Restroom and Concession Stand at Lebright Fields, and Awarding the Contract for the Construction of ADA Walkways at Lebright Fields, and Authorizing the City Manager to Execute the Contracts, with the following roll call vote:

BAWANAN RUSH STRAIN CROOKER CARR

AYE AYE ABSENT AYE AYE

5. PUBLIC HEARING TO CONSIDER THE FOLLOWING: NONE.

6. NEW BUSINESS:

6.1: Adopt Resolution No. 2023-30, Awarding the Reconstruction of the Restrooms and Restrooms Entry Way at the Senior Community Center to Thompson Woolley Builders, in the Amount of $129,350 with a 10% Contingency; and Award the Painting of the Main Hall in the Senior Community Center to Joaquin Painting, in the Amount of $7,700 with a 10% Contingency; and Authorize the City Manager to Execute the Agreement with Thompson Woolley Builders.

City Manager Mayhew presented the staff report on this item.

Mayor Pro Tem Bawanan opened public comment at 6:48 PM. There was no public comment. Mayor Pro Tem Bawanan closed public comment at 6:48 PM.

BAWANAN/CROOKER 4-0-0-1 motion passes to adopt
Resolution No. 2023-30, Awarding the Reconstruction of the Restrooms and Restrooms Entry Way at the Senior Community Center to Thompson Woolley Builders, in the Amount of $129,350 with a 10% Contingency; and Award the Painting of the Main Hall in the Senior Community Center to Joaquin Painting, in the Amount of $7,700 with a 10% Contingency; and Authorize the City Manager to Execute the Agreement with Thompson Woolley Builders, with the following roll call vote:

BAWANAN RUSH STRAIN CROOKER CARR

AYE AYE ABSENT AYE AYE

7. CORRESPONDENCE: NONE.

8. COMMENTS:

8.1: Staff Reports and Comments: (Information Only – No Action) City Council Minutes June 12, 2023
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 City Manager:

City Manager Mayhew provided a Senior Center re-opening update. She also informed the City Council that Councilmember Strain will be returning in July 2023.

Community Development Director:

Director Jauregui provided an update regarding the Parkwood Development. During her comment period, Cort Abney, the City of Hughson Water Engineer provided an update regarding the Well 7 Replacement Project.

Police Services:

Chief Landeros provided the City Council with the latest Crime Statistic Report.

8.2: Council Comments: (Information Only – No Action)
Councilmember Crooker attended the Laying of the Wreath Veterans Memorial on May 29, 2023. He attended a City/Fire 2+2 Committee Meeting on June 7, 2023.

Mayor Pro Tem Bawanan attended a Hughson Ministerial breakfast. He thanked City staff and Hughson Police Services for all their hard work.

9. CLOSED SESSION TO DISCUSS THE FOLLOWING:

9.1: CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION Significant exposure to litigation pursuant to paragraph (2) or (3) of subdivision (d) of Section 54956.9: Two (2) cases Mayor Carr was not present during the closed session.

Reportable action from one case:

3.3: Approve the Final Claim Settlement Authority in the Amount of $26,137.16 – Leotta Gilbertson (Date of Loss 3/8/2023)
BAWANAN/CROOKER 3-0-0-2 motion passes to approve final claim settlement authority in the amount of $26,137.16 – Leotta Gilbertson (Date of Loss 3/8/2023), with the following roll call vote:

BAWANAN RUSH STRAIN CROOKER CARR

AYE AYE ABSENT AYE ABSENT
ADJOURNMENT:

CROOKER/RUSH 3-0-0-2 motion passes to adjourn the regular meeting of June 12, 2023, at 7:23 PM with the following roll call vote:

BAWANAN RUSH STRAIN CROOKER CARR

AYE AYE ABSENT AYE ABSENT
City Council Minutes June 12, 2023
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 APPROVED:
____________________________
GEORGE CARR, Mayor
ATTEST:
_____________________________
ASHTON GOSE, Executive Assistant/City Clerk
Meeting Date: June 26, 2023
Subject: Approval of Warrants Register
Enclosure: Warrants Register
Presented By: Kim Weimer, Director of Finance
Approved By: _________________________
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 June 7, 2023, through June 22, 2023.

Fiscal Impact:

There are reductions in various funds for payment of expenses.

CITY COUNCIL AGENDA ITEM NO. 3.2
SECTION 3: CONSENT CALENDAR
6/22/2023 4:16:41 PM Page 1 of 6
Check Report
Hughson By Check Number
Date Range: 06/07/2023 - 06/22/2023
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
01603 Amazon Capital Services, Inc. 06/08/2023 Regular 0.00 428.31 56745 13GC-P4TV-16TD Invoice 06/07/2023 Hazard sign Labels 0.00 86.08 16V6-3X3D-CPRY Invoice 06/06/2023 Office Supplies 0.00 20.83 1FY3-6774-31XW Invoice 06/07/2023 starters for husky mower /pens 0.00 183.28 1J6F-F3LK-QTP1 Invoice 06/07/2023 Office Supplies 0.00 69.02 1KVP-CPXH-3LCL Invoice 06/07/2023 Office Supplies 0.00 36.22 1NHV-WDMG-CY… Invoice 06/06/2023 LOCK BOX 0.00 24.80
1NLL-D1RR-C3YF Invoice 06/07/2023 vinyl numbers for chambersl door 0.00 8.08 00104 AYERA TECHNOLOGIES INC. 06/08/2023 Regular 0.00 84.00 56746 467960 Invoice 06/01/2023 Ayera Tech Blanket P.O. 0.00 84.00 01817 Black Castle Construction 06/08/2023 Regular 0.00 5,530.00 56747 INV-0372 Invoice 06/07/2023 chirstian school toilet rentals 0.00 5,530.00 01260 CARLA JAUREGUI 06/08/2023 Regular 0.00 75.67 56748 INV0009217 Invoice 06/07/2023 PW Appreciation Luncheon (Desserts) 0.00 75.67 01881 Celina Palafox 06/08/2023 Regular 0.00 200.00 56749 INV0009196 Invoice 06/06/2023 DAMAGE DEPOSIT - CONCESSION DEPOSIT 0.00 200.00 00332 CONDOR EARTH TECHNOLOGIES 06/08/2023 Regular 0.00 350.88 56750 89141 Invoice 06/07/2023 Blanket PO 0.00 350.88
01340 DIVISION OF THE STATE ARCHITECT 06/08/2023 Regular 0.00 43.20 56751 INV0009194 Invoice 06/06/2023 Disability Access & Education Fee - 1st Qtr 0.00 43.20 00463 EXPRESS PERSONNEL SERVICE 06/08/2023 Regular 0.00 3,928.08 56752 29101161 Invoice 06/06/2023 Extra Help- 0.00 3,928.08
00498 FRANTZ WHOLESALE NURSERY 06/08/2023 Regular 0.00 1,159.22 56753 619355 Invoice 06/06/2023 4th street landscaping 0.00 956.31 619370 Invoice 06/06/2023 4th street landscaping 0.00 202.91 00546 GRANITE TELECOMMUNICATION 06/08/2023 Regular 0.00 2,894.96 56754 604365807 Invoice 06/06/2023 PHONES 0.00 2,894.96
00614 HUGHSON FARM SUPPLY 06/08/2023 Regular 0.00 45.00 56755 H459735 Invoice 06/07/2023 blower repair 0.00 45.00
01583 Hunt & Sons, Inc. 06/08/2023 Regular 0.00 2,940.72 56756 122724 Invoice 06/06/2023 fuel blanket PO 0.00 2,940.72 01831 Industrial Service Solutions, LLC 06/08/2023 Regular 0.00 9,787.74 56757 0051587 Invoice 06/07/2023 Well #8 0.00 9,787.74
00682 KAISER FOUNDATION HEALTH 06/08/2023 Regular 0.00 7,117.82 56758 691534604472 Invoice 06/07/2023 MEDICAL SERVICES- JULY 2023 0.00 7,117.82 01882 Karen Ellis 06/08/2023 Regular 0.00 200.00 56759
INV0009218 Invoice 06/07/2023 Damage Deposit - Concession Deposit 0.00 200.00 00698 KUBWATER RESOURCES, INC 06/08/2023 Regular 0.00 4,110.30 56760 11803 Invoice 06/07/2023 POLYMER 0.00 4,110.30
00611 Mid Valley Publications 06/08/2023 Regular 0.00 1,923.08 56761 341143 Invoice 06/06/2023 Public notice for unclaimed money 0.00 181.30 341315 Invoice 06/06/2023 Project Description - Senior Center fire da… 0.00 880.60 Check Report Date Range: 06/07/2023 - 06/22/2023
6/22/2023 4:16:41 PM Page 2 of 6
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 341361 Invoice 06/06/2023 Project Description - Senior Center Kitchen 0.00 861.18 00775 MISSION UNIFORM SERVICE 06/08/2023 Regular 0.00 1,530.10 56762 519206671 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 135.80 519206672 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 66.24 519206673 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 61.10 519227149 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 32.50 519250099 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 74.10 519250100 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 66.24 519250101 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 61.10 519292555 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 74.99 519292556 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 200.02 519292557 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 61.10 519332834 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 70.04 519332835 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 85.78 519332837 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 61.10 519350086 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 98.58 519376820 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 70.04 519376821 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 250.27 519376822 Invoice 06/06/2023 Uniform Services (Blanket PO) 0.00 61.10 00822 NESTLE WATERS 06/08/2023 Regular 0.00 91.46 56763 03E6703905050 Invoice 06/06/2023 Water for City Hall 0.00 91.46 00855 OPERATING ENGINEERS LOCAL 06/08/2023 Regular 0.00 165.00 56764 INV0009239 Invoice 06/07/2023 LOCAL UNION DUES #3 0.00 165.00 00899 PRECISION CONCRETE CUTTIN 06/08/2023 Regular 0.00 4,978.13 56765 53639 Invoice 06/07/2023 concrete sidewalk grinding 0.00 4,978.13 01880 Rocio Flores-Solorio 06/08/2023 Regular 0.00 200.00 56766 INV0009195 Invoice 06/06/2023 Damage Deposit - Concession Depsoit 0.00 200.00 00972 SAFE-T-LITE 06/08/2023 Regular 0.00 578.48 56767
389819 Invoice 06/07/2023 street signs 0.00 159.66
390705 Invoice 06/07/2023 street signs 0.00 70.72
390721 Invoice 06/07/2023 traffic cones 0.00 348.10
01009 SHRED-IT USA LLC 06/08/2023 Regular 0.00 1,284.00 56768 8004077427 Invoice 06/06/2023 Shredding Event On-site 05-06-23 0.00 1,284.00 01062 STATE CONTROLLER'S OFFICE 06/08/2023 Regular 0.00 44.86 56769 FTB-00005836 Invoice 06/07/2023 STATE CONTROLLER 2022 OFFSETS PROG… 0.00 44.86 01806 Talkington Inc. 06/08/2023 Regular 0.00 3,630.00 56770 22-1748 Invoice 06/06/2023 Acoustic Ceiling Penal Painting - textured … 0.00 3,630.00 01115 THE HOME DEPOT CRC 06/08/2023 Regular 0.00 715.58 56771 4031976 Invoice 06/07/2023 Blanket P.O. 0.00 715.58
01883 Thomas Angarole 06/08/2023 Regular 0.00 100.00 56772 INV0009219 Invoice 06/07/2023 Damage Deposit 0.00 100.00 01264 VERIZON WIRELESS 06/08/2023 Regular 0.00 380.10 56773 9935711839 Invoice 06/07/2023 MIFI DEVICES/ CAMERAS April 25 - May 24 0.00 152.04 9935711840 Invoice 06/07/2023 MIFI DEVICES/ CAMERAS April 25 - May 24 0.00 228.06 01192 VISION SERVICE PLAN 06/08/2023 Regular 0.00 499.09 56774 INV0009237 Invoice 06/07/2023 MEDICAL INSURANCE WITHHELD- JUNE 20… 0.00 499.09 01220 WESTURF INC. 06/08/2023 Regular 0.00 142.34 56775 00010000088343 Invoice 06/07/2023 wheels for 96" mower 0.00 142.34 01420 CALIFORNIA STATE DISBURSEMENT UNIT 06/09/2023 Regular 0.00 40.12 56776 Check Report Date Range: 06/07/2023 - 06/22/2023
6/22/2023 4:16:41 PM Page 3 of 6
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0009152 Invoice 06/01/2023 INCOME WITHHOLDING FOR CHILD SUPP… 0.00 40.12 01420 CALIFORNIA STATE DISBURSEMENT UNIT 06/16/2023 Regular 0.00 40.12 56777 INV0009294 Invoice 06/16/2023 INCOME WITHHOLDING FOR CHILD SUPP… 0.00 40.12 00496 FRANCHISE TAX BOARD 06/16/2023 Regular 0.00 178.00 56778 INV0009295 Invoice 06/16/2023 INCOME WITHHOLDING GARNISHMENT 0.00 178.00 00016 ABS PRESORT 06/16/2023 Regular 0.00 1,780.13 56779 132248 Invoice 06/15/2023 BILL PRINTING- JUNE 2023 0.00 1,780.13 00032 AFLAC 06/16/2023 Regular 0.00 322.45 56780
108448 Invoice 06/13/2023 AFLAC 0.00 322.45
00049 ALLIED ADMINISTRATORS 06/16/2023 Regular 0.00 1,916.17 56781 INV0009241 Invoice 06/13/2023 DELTA DENTAL - JULY 2023 0.00 1,916.17 01603 Amazon Capital Services, Inc. 06/16/2023 Regular 0.00 227.83 56782 1FVF-7N4V-CCYY Invoice 06/15/2023 griil replacement parts 0.00 42.05 1TQF-WK6Y-PDNY Invoice 06/07/2023 pet waste bags 0.00 144.90 1YQM-PYLP-466F Invoice 06/15/2023 pens and desk organizer 0.00 40.88 00094 AT&T MOBILITY 06/16/2023 Regular 0.00 382.08 56783 06102023 Invoice 06/13/2023 PHONES 0.00 382.08
00109 BADGER METER, INC 06/16/2023 Regular 0.00 1,678.04 56784 80127512 Invoice 06/15/2023 Services 0.00 1,678.04
00258 CENTRAL SANITARY SUPPLY 06/16/2023 Regular 0.00 2,370.01 56785 7897765 Invoice 06/15/2023 sanitary supplies 0.00 1,938.97 7993895 Invoice 06/15/2023 disinfectant spray and nitrile gloves 0.00 431.04 00284 CHARTER COMMUNICATION 06/16/2023 Regular 0.00 259.38 56786 0013555060123 Invoice 06/13/2023 IP ADDRESS- PINE ST 0.00 259.38 00305 CITY OF HUGHSON 06/16/2023 Regular 0.00 4,302.51 56787 INV0009240 Invoice 06/13/2023 LLDS & STARN PARK 0.00 4,282.51 INV0009317 Invoice 06/15/2023 Andraya took fake $20, bank caught fake &… 0.00 20.00 00305 CITY OF HUGHSON 06/16/2023 Regular 0.00 -4,302.51 56787 00332 CONDOR EARTH TECHNOLOGIES 06/16/2023 Regular 0.00 4,284.98 56788 89308 Invoice 06/14/2023 Blanket PO 0.00 4,284.98
01570 CSG Consultants 06/16/2023 Regular 0.00 3,930.00 56789 50887 Invoice 06/13/2023 Contract Services Planning/Building 0.00 3,800.00 B230614 Invoice 05/01/2023 Contract Services Planning/Building 0.00 130.00 00463 EXPRESS PERSONNEL SERVICE 06/16/2023 Regular 0.00 6,773.60 56790 29132849 Invoice 06/13/2023 Extra Help- PW 0.00 3,656.00 29161129 Invoice 06/15/2023 Extra Help- PW 0.00 3,117.60 01612 GreatAmerica Financial Svcs. 06/16/2023 Regular 0.00 358.92 56791 34146767 Invoice 06/13/2023 LEASE 0.00 358.92
00614 HUGHSON FARM SUPPLY 06/16/2023 Regular 0.00 1,322.30 56792 H455757 Invoice 06/15/2023 Blanket P.O. hughson farm supply 0.00 85.82 H455907 Invoice 06/15/2023 Blanket P.O. hughson farm supply 0.00 4.83 H456025 Invoice 06/15/2023 blanket PO hughson farm 0.00 43.13 H456155 Invoice 06/15/2023 Blanket P.O. hughson farm supply 0.00 41.62 H456658 Invoice 06/15/2023 water dept supplies 0.00 95.25 H456880 Invoice 06/15/2023 water dept supplies 0.00 60.84 H456886 Invoice 06/15/2023 blanket PO hughson farm 0.00 44.29 H456899 Invoice 06/15/2023 blanket PO hughson farm 0.00 7.74 H456908 Invoice 06/15/2023 water dept supplies 0.00 34.04 H456965 Invoice 06/15/2023 Blanket P.O. hughson farm supply 0.00 19.38 Check Report Date Range: 06/07/2023 - 06/22/2023
6/22/2023 4:16:41 PM Page 4 of 6
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount H456977 Invoice 06/15/2023 blanket PO hughson farm 0.00 140.21 H457261 Invoice 06/15/2023 blanket PO hughson farm 0.00 28.00 H457548 Invoice 06/15/2023 water dept supplies 0.00 133.65 H457627 Invoice 06/15/2023 water dept supplies 0.00 20.58 H457634 Invoice 06/15/2023 water dept supplies 0.00 7.11 H457749 Invoice 06/15/2023 blanket PO hughson farm 0.00 54.64 H457778 Invoice 06/15/2023 blanket PO hughson farm 0.00 21.99 H457900 Invoice 06/15/2023 water dept supplies 0.00 181.36 H457955 Invoice 06/15/2023 blanket PO hughson farm 0.00 57.72 H458368 Invoice 06/15/2023 blanket PO hughson farm 0.00 9.70 H458518 Invoice 06/15/2023 water dept supplies 0.00 16.17 H458691 Invoice 06/15/2023 blanket PO hughson farm 0.00 58.16 H458842 Invoice 06/15/2023 blanket PO hughson farm 0.00 125.92 H459459 Invoice 06/15/2023 water dept supplies 0.00 30.15 00627 HUGHSON NAPA AUTO & TRUCK 06/16/2023 Regular 0.00 51.36 56793 361082 Invoice 06/14/2023 Balnket PO 0.00 1.68
361119 Invoice 06/14/2023 Blanket PO Napa 0.00 9.84
362530 Invoice 06/14/2023 Blanket PO Napa 0.00 19.40
362907 Invoice 06/14/2023 Balnket PO 0.00 20.44
01069 Jared Steeley Water & Wastewater Management06/16/2023 Regular 0.00 18,151.00 56794 9902 Invoice 06/14/2023 Balnket PO Lab /service 0.00 4,333.00 9902-2 Invoice 06/14/2023 HYDRANT JOB - FLUSHING PROGRAM O&M 0.00 1,122.00 9911 Invoice 06/13/2023 WELL 7 REPLACEMENT 0.00 12,696.00 00668 JIMENEZ TRUCK AND TIRE RE 06/16/2023 Regular 0.00 1,670.61 56795 053023-5 Invoice 06/15/2023 tires for pw 11 and trailer 0.00 524.01 061423-4 Invoice 06/15/2023 tires for pw 11 and trailer 0.00 1,146.60 01875 LOZANO SMITH ATTORNEY AT LAW 06/16/2023 Regular 0.00 195.00 56796 2191727 Invoice 06/15/2023 LEGAL SERVICES THROUGH MAY 2023 0.00 195.00 00755 MCR ENGINEERING, INC 06/16/2023 Regular 0.00 43,100.00 56797 18081 Invoice 06/13/2023 WELL 7 SITE IMPROVEMENTS 0.00 4,930.00 18280 Invoice 05/18/2023 WELL 7 SITE IMPROVEMENTS, WELL 10 TR… 0.00 27,495.00 18281 Invoice 05/18/2023 TULLY RD IMPROVEMENTS/LEBRIGHT FIEL… 0.00 10,675.00 01759 Mechanical Analysis Repair Inc 06/16/2023 Regular 0.00 17,699.06 56798 10415 Invoice 06/15/2023 Storage tank 0.00 17,699.06
00611 Mid Valley Publications 06/16/2023 Regular 0.00 686.35 56799 340822 Invoice 06/15/2023 LEGAL 0.00 686.35
01435 North Valley Labor Compliance Services 06/16/2023 Regular 0.00 262.50 56800 005117 Invoice 06/13/2023 PHASE II TANK CONSTRUCTION 0.00 262.50 01884 PACIFIC STORAGE COMPANY 06/16/2023 Regular 0.00 584.70 56801 2133016 Invoice 06/15/2023 RECORDS STORAGE 0.00 584.70
01643 Patricia Ortiz 06/16/2023 Regular 0.00 100.00 56802 INV0009253 Invoice 06/14/2023 DAMAGE DEPOSIT 0.00 100.00 00884 PITNEY BOWES 06/16/2023 Regular 0.00 416.22 56803 3106101265 Invoice 06/13/2023 LEASE 0.00 416.22
00906 PROVOST & PRITCHARD CONSU 06/16/2023 Regular 0.00 2,950.20 56804 100834 Invoice 06/13/2023 TCP TREATMENT DESIGN APRIL 2023 0.00 2,950.20 00623 Ricardo Valdovinos 06/16/2023 Regular 0.00 25.00 56805 058858 Invoice 06/15/2023 Tire repair 0.00 25.00
01493 Salonen Electrical Inc 06/16/2023 Regular 0.00 600.00 56806 4143 Invoice 06/15/2023 SERVICE - WELL # 8 EUCLID RD 0.00 600.00 Check Report Date Range: 06/07/2023 - 06/22/2023
6/22/2023 4:16:41 PM Page 5 of 6
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 01009 SHRED-IT USA LLC 06/16/2023 Regular 0.00 573.30 56807 8004077426 Invoice 06/15/2023 Shredding 0.00 573.30
01040 STANISLAUS COUNTY SHERIFF 06/16/2023 Regular 0.00 111,274.94 56808 2991 Invoice 06/13/2023 LAW ENFORCEMENT SERIVCES - APRIL 2023 0.00 111,274.94 01089 SUTTER GOULD MEDICAL FOUN 06/16/2023 Regular 0.00 95.00 56809 998537754-44 Invoice 06/13/2023 PW- GARCIA, J. 0.00 95.00 01090 SUTTER HEALTH PLUS 06/16/2023 Regular 0.00 15,625.29 56810 2624132 Invoice 06/13/2023 MEDICAL INSURANCE- JULY 2023 0.00 15,625.29 01093 SYNAGRO WEST, LLC 06/16/2023 Regular 0.00 2,773.29 56811 38963 Invoice 06/14/2023 Blanket PO Sludge waste 0.00 2,773.29 01649 Templo Bethesda 06/16/2023 Regular 0.00 200.00 56812 INV0009254 Invoice 06/14/2023 DAMAGE DEPOSIT 0.00 200.00 01709 The Lincoln National Life Insurance Company 06/16/2023 Regular 0.00 342.04 56813 4564811652 Invoice 06/13/2023 Life Insurance 0.00 342.04 01820 Thompson Woolley Builders, Inc 06/16/2023 Regular 0.00 2,940.00 56814 I-23-661 Invoice 06/14/2023 Senior center acoustic panels cleaning & p… 0.00 2,940.00 01176 USA BLUE BOOK 06/16/2023 Regular 0.00 789.73 56815 INV00025148 Invoice 06/15/2023 SUPPLES 0.00 594.14
INV00030148 Invoice 06/15/2023 SUPPLIES 0.00 195.59
01206 WARDEN'S OFFICE 06/16/2023 Regular 0.00 129.37 56816 2099051-0 Invoice 06/14/2023 MISC OFFICE SUPPLIES 0.00 129.37 01225 WILLDAN ENGINEERING 06/16/2023 Regular 0.00 24,719.50 56817 00625494 Invoice 06/14/2023 WHITMORE SIDEWALK IMPROVEMENTS 0.00 24,719.50 00305 CITY OF HUGHSON 06/19/2023 Regular 0.00 4,282.51 56818 INV0009240 Invoice 06/13/2023 LLDS & STARN PARK 0.00 4,282.51 00305 CITY OF HUGHSON 06/19/2023 Regular 0.00 20.00 56819 INV0009317 Invoice 06/15/2023 Andraya took fake $20, bank caught fake &… 0.00 20.00 Regular Checks
Manual Checks
Voided Checks
Discount
Payment
Payment Type Count
Bank Code Payable Bank Summary
Bank Drafts
EFT's
75 0
1 0
0 0.00

0.00 0.00

0.00 0.00
76 0.00
Payment
335,581.73

0.00 -4,302.51

0.00 0.00
331,279.22
Payable
Count
141
0 0
0 0
141
Check Report Date Range: 06/07/2023 - 06/22/2023
6/22/2023 4:16:41 PM Page 6 of 6
All Bank Codes Check Summary
Payment Type Discount
Payment
Count Payment
Payable
Count
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
75 0
1 0
0 0.00

0.00 0.00

0.00 0.00
76 0.00
335,581.73

0.00 -4,302.51

0.00 0.00
331,279.22
141
0 0
0 0
141
Fund Name Period Amount
Fund Summary
999 POOLED CASH/CONSOLIDATED CASH 6/2023 331,279.22
331,279.22
Meeting Date: June 26, 2023
Subject: Approval to Extend a Contract Employee Agreement with Denise Schiefer to Provide Planning and Building Services for the period of July 1, 2023, through June 30, 2024, and Authorize the City Manager to Execute the Employee
Agreement
Enclosure: Employee Contract
Presented By: Carla C. Jauregui, Community Development Director Approved By: _______________________
City Manager
Recommendations:

1. Approve the Contract Employee Agreement with Denise Schiefer to provide Planning and Building Program services for the period of July 1, 2023, through June 30, 2024.

2. Authorize the City Manager to execute the Employee Agreement inclusive of edits by the City Attorney.

Discussion:

In June 2022, the City Council approved the American Rescue Plan Act Funds Spending Plan, which includes the historical document imaging project. This project consists of scanning, uploading and filing historical documents. The community development department has an incredible archive of documents including building files, planning files, public works and utilities files that need to be made digital in order to provide a more streamlined and efficient service to our residents, contractors and community. Further more, in July of 2022 the City Council approved the contract to provide for planning and building program services with Denise Schiefer who has been an immense help thus far and is willing to continue to use her expertise and experience in the department to digitize our documents.

Denise Schiefer started at the City of Ceres in October of 1993 where she gained multiple years of experience in Planning, Public Works and ultimately retired in the Building Division after 23 years. Her duties included the following:

CITY COUNCIL AGENDA ITEM NO. 3.3
SECTION 3: CONSENT CALENDAR
• Received and reviewed building applications from customers; assessed scope of the project and relevant permit requirements; educated customers regarding necessary permits and general code compliance of proposed projects.
• Verified that projects had obtained all necessary approvals; verified professional and contractor licensing.
• Calculated and verified valuations and fees; accepted payments; issued permits as authorized.
• Maintained records and prepared reports as required.
• Assisted in completing permit applications by explaining building permit requirements; assisted and advised the public in matters relating to building requirements and status of submitted projects.
• Tracked plan check applications from submission until approval; routed plan checks to appropriate personnel.
• Calculate Public Facility Fees for commercial, industrial, and other locations.

Coordinated Public Facility Fee deferral agreements; prepared liens and tracked to ensure payment at close of escrow; processed lien releases and submitted checks to finance personnel.
• Logged inspection requests and prepared field files for daily inspection for building inspections.
• Prepared Certificates of Occupancy as required.
• Assisted building inspectors in coordinating inspection requests; performed clerical duties for building inspectors.

Ms. Schiefer retired from the City of Ceres in October of 2021 and as a retiree from the City of Ceres, Ms. Schiefer has not been a part of the CalPERS retirement system; therefore, there is no reason for concern regarding hiring a CalPERS retired annuitant. Ms. Schiefer has agreed to temporarily come to work for the City of Hughson to assist as needed during the 2023-2024 fiscal year.

Fiscal Impact:

The Contract Employee Agreement will pay $30.00 per hour and this position is budgeted for 20 hours per week as needed. The total cost of the contract is anticipated to be approximately $30,000 and will be paid for out of fund 380 (ARPA) which was and will be budgeted for in the Fiscal Year 2023-2024 Preliminary Budget. 1 CONTRACT EMPLOYEE AGREEMENT
This CONTRACT EMPLOYEE AGREEMENT is made and entered into by and between the CITY OF HUGHSON ("City") and ______________ ("Contract Employee") and is effective on ___________ through _______________ (the "Agreement").

RECITALS
WHEREAS, the City has the temporary need for services involving Construction Projects Coordinator to oversee all facets of projects funded through the Coronavirus Site and Local Fiscal Recovery Funds (“SLFRF”) aimed at maintaining vital public services and build a strong, resilient, and equitable recovery from the pandemic.

WHEREAS, the Contract Employee is specially trained, experienced, and competent to perform such services and has agreed to provide those services; Now, THEREFORE, in consideration of the mutual promises, covenants, terms, and conditions hereinafter contained, the parties hereby agree as follows:

TERMS AND CONDITIONS

1. SCOPE OF WORK

1.1 The Contract Employee shall furnish to the City upon execution of this Agreement or receipt of the City's written authorization to proceed those services and work set forth in Exhibit A, attached hereto and, by this reference, made a part hereof.

1.2 Services and work provided by the Contract Employee at the City’s request under this Agreement will be performed in a timely manner consistent with the requirements and standards established by applicable federal, state, and city laws, ordinances, regulations, and resolutions.

2. COMPENSATION

2.1 City shall pay Contract Employee as set forth in Exhibit A.

2.2 Paid Sick Leave. City will provide Employee with Paid Sick Leave consistent with state law, as of the effective date of the Agreement either by: (1) The “Accrual Method” in which Contract Employee shall accrue one (1) hour of sick leave for every thirty (30) hours worked and may accumulate a total of not more than forty-eight (48) hours; or (2) The “Lump Sum Method” in which Contract Employee receives the greater of three (3) work days or twenty-four (24) hours of sick leave to use year (sick leave hours in the lump sum method do not carry over from year to year.)
2 2.3 Contract Employee will not be eligible to use any accrued or received paid sick leave until the 90th calendar day of employment under this Agreement.

Paid Sick Leave may be used for one of the following reasons:
• For the Contract Employee's own diagnosis, care, or treatment of an existing health condition or preventative care;
• For the diagnosis, care, or treatment of an existing health condition or preventative care for an employee's family member, including: a child, spouse or registered domestic partner, parent, grandparent, grandchild, or sibling; and
• To obtain any relief or services related to being a victim of domestic violence, sexual assault, or stalking.

Contract Employee shall provide reasonable advance notification of his/her need to use accrued paid sick leave to his/her supervisor if the need for paid sick leave is foreseeable, (e.g., doctor's appointment scheduled in advance.) If the need for paid sick leave is unforeseeable, Contract Employee shall provide notice of the need for the leave to his/her supervisor as soon as is practicable. Paid sick leave will not be considered hours worked for purposes of overtime calculation. Contract Employee will not receive compensation for unused accrued paid sick leave upon termination or completion of performance of this Agreement. If Contract Employee is on-call, Contract Employee may only use paid sick leave on days worked or scheduled to work.

2.4 The compensation described in section 2.1 and 2.2 above (including Exhibit A) shall be all the compensation provided to Contract Employee for his/her services under this Agreement. Thus, except stated in section 2.1 and 2.2 and as may otherwise be required by law, Contract Employee shall not be entitled to nor receive from City any additional consideration, compensation, salary, wages, or other type of remuneration for services rendered under this Agreement. Specifically, Contract Employee shall not be entitled by virtue of this Agreement to consideration in the form of guaranteed overtime, health insurance benefits, retirement benefits, disability retirement benefits, vacation time, paid holidays, or other paid time off of any kind whatsoever.

2.5 City shall withhold federal, state, Social Security and Medicare taxes appropriate for contract employees. Except as stated above, the City has no responsibility or liability for payment of Contract Employee's taxes or assessments. The Contract Employee is solely responsible for the payment of all other taxes and other assessments.

3. POST-OFFER/PRE-EMPLOYMENT CONDITION PRECEDENT
The offer of employment that this Agreement is based on is conditioned upon the prior successful completion by the Contract Employee of a pre-placement drug screening test in accordance with the City's Pre-Placement Drug Testing Policy (the 3 "Test") which, by this reference, is made a part hereof. In addition, successful completion of a background screening and physical abilities screening is required. This Agreement will not become effective unless and until the Contract Employee has successfully completed the Test. The initial Test shall be paid for by the City. The tests may be scheduled by the City and, if applicable, must be taken by the Contract Employee within 48 hours of the execution of this Agreement.

4. TERM

4.1 The term of this Agreement shall be from the date of approval of this Agreement until completion of the agreed upon services unless sooner terminated as provided below, or unless some other method or time of termination is listed in Exhibit A.

4.2 Contract Employee’s employment with the City is “at-will,” meaning either party may terminate the Agreement at any time with or without cause.

Whenever possible, the parties agree to provide seven (7) calendar days written notice of the termination.

4.3 Should either party default in the performance of this Agreement or materially breach any of its provisions, the other party, at that party's option, may terminate this Agreement immediately by giving written notification to the other party.

4.4 This Agreement shall terminate automatically upon the occurrence of (a) death of the Contract Employee, or (b) Contract Employee's refusal to consent to a preplacement drug screening Test, as set forth in Paragraph 3 herein, or Contract Employee's failure to successfully complete such Test in accordance with the City's Pre-Placement Drug Testing Policy.

4.5 If, during the time within which this Agreement is in effect, funds are not sufficient to allow for a continuation of this Agreement, then the City may, at its sole discretion, terminate this Agreement immediately, without penalty from or further obligation to Contract employee. Contract employee shall have no further obligation to City.

4.6 Upon termination of this Agreement, the City will pay to Contract Employee all amounts owing to Contract Employee for services and work performed through the date of termination.

5. WORK SCHEDULE
Contract Employee's obligation is to perform in a timely manner those services and work identified in Exhibit A. It is understood by Contract Employee that the performance of these services and work may require a varied schedule with the hours 4 and times for completion of said services to be set by City.

6. REQUIRED LICENSES, CERTIFICATES, AND PERMITS
Any licenses, certificates, or permits required by the federal, state, county, or municipal governments for City Employee to provide the services and work described in Exhibit A must be procured by Contract Employee and be valid at the time Contract Employee enters into this Agreement. Further, during the term of this Agreement, Contract Employee must maintain such licenses, certificates, and permits in full force and effect. Licenses, certificates, and permits may include but are not limited to driver's licenses, professional licenses or certificates, and business licenses. Such licenses, certificates, and permits will be procured and maintained in force by Contract Employee at no expense to the City.

7. OFFICE SPACE, SUPPLIES, EQUIPMENT, ETC.

Unless otherwise stated in Exhibit A, City shall provide such office space, supplies, equipment, vehicles, reference materials, and telephone service as is necessary for Contract Employee to provide the services identified in Exhibit A to this Agreement.

8. INSURANCE
If Contract Employee utilizes a motor vehicle in performing any of the work or services identified in Exhibit A, Contract Employee shall procure and maintain in force throughout the duration of this Agreement auto liability insurance policy that meets or exceeds the State Minimum Insurance Requirements. The coverage shall include all Contract Employee-owned vehicles and all hired and non-owned vehicles used in performing under this Agreement. Any evidence of insurance shall be provided to the City at least ten (10) days prior to the start of services to be performed by the Contract Employee. The Contract Employee shall notify or cause the insurance carrier to notify the City should the policy be canceled or non-renewed during the term of this agreement.

9. STATUS OF CONTRACT EMPLOYEE

9.1 It is understood by the parties that the Contract Employee is a temporary contract employee and not an independent contractor. For purposes of performing those services listed in Exhibit A, the City shall have direct supervision over the Contract Employee and shall direct Contract Employee as to when and where Contract Employee's services shall be performed.

9.2 Except as otherwise specifically stated in this Agreement, Contract Employee agrees to be bound and shall abide by all City policies, rules, and regulations applicable to all employees. If there is a conflict between a term in this 5 Agreement and other City policies, rules and regulations, then the terms of this Agreement will control.

10. RECORDS AND AUDITS

10.1 At the termination or completion of this Agreement, Contract Employee shall turn over to City all writings, documents, and records prepared or compiled in connection with the performance of this Agreement. This includes any handwriting, typewriting, printing, photostatic, photographing, electronic, and every other means of recording, any form of communication or representation including letters, words, pictures, sounds, or symbols or any combination thereof.

10.2 Any authorized representative of City shall have access to any writings as defined above for the purposes of making audit, evaluation, examination, excerpts, and transcripts during the period such records are to be maintained by Contract Employee.

Further, City has the right, at all reasonable, times to audit, inspect, or otherwise evaluate the work performed or being performed under this Agreement.

11. NONDISCRIMINATION
During the performance of this Agreement, Contract Employee shall not unlawfully discriminate in violation of any Federal, State or local law, rule or regulation against any employee, applicant for employment or person receiving services under this Agreement because of race, religious creed, color, national origin, ancestry, physical or mental disability including perception of disability, medical condition, genetic information, pregnancy related condition, marital status, gender/sex, sexual orientation, gender identity, gender expression, age (over 40), political affiliation or belief, or military and veteran status. Contract Employee shall comply with all applicable Federal, State and local laws and regulations related to non-discrimination and equal opportunity, including without limitation the City's non-discrimination policy; the Fair Employment and Housing Act (Government Code sections 12900 et seq.); California Labor Code sections 1101 and 1102; the Federal Civil Rights Act of 1964 (P.L. 88-352), as amended; and all applicable regulations promulgated in the California Code of Regulations or the Code of Federal Regulations.

12. ASSIGNMENT
This is an agreement for the services of Contract Employee. City has relied upon the skills, knowledge, experience, and training of Contract Employee as an inducement to enter into this Agreement. Contract Employee shall not assign or subcontract this Agreement without the express written consent of City. Further, Contract Employee shall not assign any monies due or to become due under this Agreement without the prior written consent of City.

13. WAIVER OF DEFAULT
6 Waiver of any default by either party to this Agreement shall not be deemed to be waiver of any subsequent default. Waiver or breach of any provision of this Agreement shall not be deemed to be a waiver of any other or subsequent breach and shall not be construed to be a modification of the terms of this Agreement unless this Agreement is modified as provided below.

14. CONFLICTS
Contract Employee agrees that he/she has no interest and shall not acquire any interest direct or indirect which would conflict in any manner or degree with the performance of the work and services under this Agreement.

15. SEVERABILITY
If any portion of this Agreement or application thereof to any person or circumstance shall be declared invalid by a court of competent jurisdiction or if it is found in contravention of any federal, state, or city statute, ordinance, or regulation the remaining provisions of this Agreement or the application thereof shall not be invalidated thereby and shall remain in full force and effect to the extent that the provisions of this Agreement are severable.

16. NOTICE
Any notice, communication, amendments, additions, or deletions to this Agreement including change of address of either party during the term of this Agreement which Contract Employee or City shall be required or may desire to make shall be in writing and may be personally served or sent by prepaid first-class mail to the respective parties as follows:

To City:

ToContract
Employee:

City of Hughson
Attention: Merry Mayhew, City Manager
PO Box 9
Hughson, CA 95326

17. AMENDMENT
This Agreement may be modified, amended, changed, added to, or subtracted from by the mutual consent of the parties hereto if such amendment or change is in 7 written form and executed with the same formalities as this Agreement and attached to the original Agreement to maintain continuity.

18. ENTIRE AGREEMENT
This Agreement contains the entire agreement of the parties and no representations, inducements, promises, or agreements otherwise between the parties not embodied herein by reference shall be of any force or effect. Further, no term or provision hereof may be changed, waived, discharged, or terminated unless the same be in writing executed by the parties hereto.

IN WITNESS WHEREOF, the parties have executed this Agreement in duplicate on the day and year first hereinabove written.

CITY OF HUGHSON
By _
Merry Mayhew
City Manager
"City"

CONTRACT EMPLOYEE NAME
By _
Denise Schiefer
"Contract Employee"
APPROVED AS TO FORM:

Eric Nims, City Attorney
Distribution: City of Hughson-Human Resources
Contract Employee -- Duplicate Original of Agreement
1623325-1

EXHIBIT A
A. SCOPE OF WORK:

Under general direction and with input from the Public Works Superintendent and the Utilities Superintendent, the Project Coordinator will plan, direct, and coordinate City projects in support of planning, design, construction, and maintenance. This includes identifying potential funding resources and administering grants, serving as a technical resource, working with vendors to obtain quotes and bids per the City’s Purchasing Policies, and supervising projects through completion.

This is a temporary part-time position needed to manage specific City projects funded through the American Rescue Plan Act of 2021.

Essential functions include:
• Accepts responsibility by supervising, monitoring, and directing the activities of various City construction projects.
• Oversees and/or participates in the development and progress of projects. • Implements and maintains City goals, objectives, policies, and procedures; ensures that project goals are achieved.
• Provides the lead in design, construction, coordination, and supervision of City construction projects, which includes overseeing in-house design, project bidding for outside design contracts, contract administration, and ensuring that project team members are clear on purpose.
• Ensures projects are in compliance with City policies and standards, and meet all required local, state and federal guidelines, regulations and budgetary constraints by providing development reviews with the assistance of technical staff. • Plans, coordinates, and reviews the work plan for project; responsible for project design, contract development and monitoring, and program site development; provides administrative and technical direction.
• Analyzes project services and needs; evaluates and recommends changes. • Prepares and administers project budget; ensures that project stays within the perimeters of the budget.
• Attends and participate in organizational and community meetings as necessary; stays current on issues relative to grants and projects. • Establishes and maintains positive working relationships with representatives of community organizational state/local agencies, City management and staff, and the public.
• Able to communicate effectively, both verbally and in writing. 1623325-1
B. COMPENSATION:

1. The Contract Employee shall be compensated for the services provided under this Agreement at the rate of $30.00 per hour, not to exceed a total amount of $30,000.00.

2. In order to process payments for federal and state withholding, etc., and in order to ensure that all appropriate City costs are charged correctly, all contract employees must be paid through the City’s bimonthly payroll system. This also means that contract employees must be compensated on an hourly basis and that negotiated contract amounts must be converted from an annual amount to an hourly amount. All contracts must stipulate an hourly rate of pay.

3. Contract employee shall not be compensated for travel time between the Contract employee's residence and the worksite (commute time), in accordance with City policy. Contract employee shall be paid in accordance with the City of Hughson Travel Policy, (Attachment 1) which allows for the claim of mileage during the course of business. The City’s established mileage rate, may be adjusted annually based on the Internal Revenue Service (IRS) stated rate for that year.

4. The Contract employee's timecard shall be completed, signed by Contract employee and City employee coordinating the service, and submitted on the City’s on-line self-service payroll system weekly.

5. In the event the Contract employee has no hours, mileage or other costs to report for the week, the Contract employee shall submit a signed time record to the County as documentation that the Contract employee provided no services for the week. Weekly submissions will be due no later than 9:00 a.m. each Monday for the previous week.

6. In the event an overpayment is made to the Contract employee, Contract employee agrees that such overpayment must be remitted to the City. Contact Employee may direct the City to withhold the overpayment amount from future paychecks, under terms confirmed in a separate writing. If there are no further payments to be made to Contract employee, then Contract employee agrees to remit payment in the sum of the overpayment within thirty (30) days of written notification by City to Contract employee of such overpayment.

C. FUNDING
If, during the time within which this Agreement is in effect, funds are not sufficient to allow for a continuation of this Agreement, then the City may, at its sole discretion, terminate this Agreement immediately, without penalty from or further obligation to Contract employee. Contract employee shall have no further obligation to City.

D. TERM
The term of this Agreement shall be from July 1, 2023 to June 30, 2024, unless terminated sooner as provided herein.

Meeting Date: June 26, 2023
Subject: Adopt Resolution No. 2023-31, Setting the Appropriations Limit for Fiscal Year 2023-24
Enclosures: Exhibit A-Appropriation Limit Calculation
Exhibit B-Proceeds of Taxes
Exhibit C-Price Factor and Population Information
Presented By: Kim Weimer, Director of Finance & Admin Services

Approved By: ________________________
City Manager
Staff Recommendation:

Adopt Resolution No. 2023-31, setting the Appropriation Limit (Gann Limit) for Fiscal Year 2023-24.

Background and Overview:

The Appropriations Limitation imposed by Propositions 4 and 111 creates a restriction on the amount of revenue that can be appropriated in any fiscal year. The limit is based on the actual appropriations during the 1978-79 (base year established by Proposition 13) and is increased each year using the growth of population and inflation. This information is received from the California Department of Finance.

The restricted revenues are those defined as “proceeds of taxes”. This means that even though an agency may collect a large amount of tax, it cannot appropriate more than the established limit. Problems can arise when there is a strong flow of tax revenue and the population and/or inflation figures remain constant (or go down). In this situation, an agency will be required to return the excess tax proceeds.

Annually, the City is required to prepare a statement of Appropriations Limit in compliance with Section XIII B of the California Constitution and Section 7910 of the California Government Code. The Appropriations Limit is the calculation combining per-capita personal income change and population growth. It restricts the ability to receive and appropriate proceeds of taxes. Supporting documentation has been provided: Exhibit “A” shows the calculation for Fiscal Year 2023-24; Exhibit “B” shows the projected tax revenues used in the calculations; Exhibit “C” shows the current Price Factor and Population Information provided by the Department of CITY COUNCIL AGENDA ITEM NO. 3.4
SECTION 3: CONSENT CALENDAR
Finance of the State of California.

Proposition 111 provided options in the selection of the annual adjustment factors.

Specifically, the City may choose between the City’s population percent change or the percent change of the overall jurisdiction of Stanislaus County. The annual percent change in population is based on the time frame of January 1, 2022-January 1, 2023. The City of Hughson’s 2022-2023 annual percent change in population adjustment rate is (.91) percent change. Stanislaus County’s 2022-2023 annual percent change in population adjustment rate is (-.51) percent. Staff’s recommendation is to select the rate that reflects the greater growth factor, which for the 2022-2023 annual percent change in population is the population growth for the City of Hughson (.91) percent change.

Fiscal Year 2023-24 Appropriations Limit is $4,459,698, which is an increase from the previous year due to the percent change in the population used in the appropriation limit computation. Per California Government Code and the California Constitution, the City cannot spend more than $4,459,698 of the tax proceeds that are subject to the limitation. The City anticipates estimated revenue subject to limitations to be $2,979,113 which is under the Appropriations Limit. The total estimated tax proceeds subject to the Gann Limits is 33.2% of the appropriation limit.

For comparison, the Appropriations Limits for prior fiscal years are shown below:

Fiscal Year 2013-2014 $2,612,593
Fiscal Year 2014-2015 $2,663,929
Fiscal Year 2015-2016 $2,798,603
Fiscal Year 2016-2017 $2,988,108
Fiscal Year 2017-2018 $3,138,648
Fiscal Year 2018-2019 $3,373,578
Fiscal Year 2019-2020 $3,534,291
Fiscal Year 2020-2021 $3,699,482
Fiscal Year 2021-2022 $3,934,540
Fiscal Year 2022-2023 $4,231,598
Fiscal Impact:

There is no fiscal impact to the City’s budget with the approval of the Fiscal Year 2023-24 Appropriations Limit.

The associated estimated revenues are accounted for in the City’s Fiscal Year 2023- 24 budget and the appropriations subject to limitation are under the appropriations limit.

Appropriation Limit Fiscal Year 2022-2023 4,231,598
Calculation of Factor for Fiscal Year 2023-2024
Per Capita personal income percentage change: 1.0444
(% change of Per Capita Income: 4.44%)
Percent change in population: 1.0091
(% change in population: 0.91%)
Change Factor: 1.0444 x 1.0092 1.0539
Appropriation Limit Fiscal Year 2022-2023 4,459,698
Appropriations Subject to Limit 2,979,113
Total 66.80%
Difference of $ $ 1,480,584.99
% 33.20%
Exhibit A
(Proposition 4) and Section 7910 of the California Government Code, hereby establishes the City of Hughson's Appropriation Limit for the Fiscal Year of 2023-2024:

City of Hughson
Appropriation Limit Calculation
Fiscal Year 2023-2024
The City of Hughson, in compliance with Article XIII-B of the California Constitution CURRENT PROPERTY 40010 434,000 434,000
PROPERTY TRANSFER TAX 40040 38,000 38,000
MOTOR VEHICLE IN LIEU TAX 40050 866,560 866,560
SB813 SUPPLEMENTAL TAXES 40060 5,800 5,800
HOMEOWNER'S PROP. TAX RELIEF 40070 3,000 3,000
TAX-FHA IN LIEU 40080 120 120
SALES TAX 41010 1,078,897 1,078,897
GAS UTILITY 42010 25,000 25,000
GARBAGE FRANCHISE 42020 91,800 91,800
CABLE/PHONE T.V. 42030 30,000 30,000
BUSINESS LICENSES 43010 26,000 26,000
BUILDING PERMITS 43020 150,000 150,000
ENCROACHMENT PERMITS 43030 3,500 3,500
YARD SALE PERMITS 43040 200 200
OTHER PERMITS 43050 50,000 50,000
BOOKING FEES 44010 150 150
PLAN CHECK FEES 44030 65,000 65,000
RETURNED CHECK CHARGES 44040 100 100
VEHICLE RELEASE FEES 44060 4,000 4,000
FEE-FIREWORK BOOTH 44080 255 255
PARKING FINES 44210 5,000 5,000
TRAFFIC FINES 44220 6,000 6,000
ADMINISTRATION VIOLATIONS 44310 3,000 3,000
PLANNING APPLICATION 44410 10,000 10,000
SALE OF DOCUMENTS 46010 10 10
RENTAL FEE 46020 15,000 15,000
PENALTIES 46080 15,500 15,500
REFUND 46090 20,000 20,000
GENERAL PLAN UPDATE FEE 46110 2,000 2,000
MISC. FEES & CHARGES 46120 35,000 35,000
PROP 172-PUBLIC SAFETY AUG 47050 12,500 12,500
GRANTS 47510 105,000 105,000
TRANSFERS-IN 49010 367,436 367,436
QUASI-EXTERNAL TRANSACTION 49020 442,200 442,200
TOTAL REVENUE 2,979,113 931,915 3,911,028
Appropriations Subject to Limitation 2,979,113

CITY OF HUGHSON
Exhibit B - Proceeds of Revenues
Revenue Description Acct #
Proceeds
Subject to
Appropriation
Limit
Proceeds-Not
Subject to
Appropriation
Total 2023-24
ffl 4

OFFICE OF THE DIRECTOR
Moy 2023
Ex:Aihzl,;+ c
Gavin Newsom Governor
10210 Street, Suite 3110 n Sacramento CA 95814 s www.dof.ca.gov Deor Fiscal Officer:

Subject: Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance (Finance) to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2023,in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2023-24. Attachment A provides the change in California's per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the 2023-24 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.

Population Percent Change for Special Districts
Some special districts must estoblish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit.

Article Xlll B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. The code section and the California Constitution can be accessed at the following website: http://leqinfo.leqislature.ca.qov/faces/codes.xhtml.

Special districts required by law to calculate their appropriations limit must present the calculation CIS part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the ICIW itself. No state agency reviews the local appropriations limits.

Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate thot exceeds the cuaenl certified population with the State Controller's Office. Finance will certify the higher estimate to the State Controller by June l, 2023.

Please Note: The prior year's city population estimates may be revised. The per capita personal income change is based on historical data.

If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.

JOE SPEPHENSH AW
Director
By:

Erika Li
Chief Deputy Director
Attachment
May 2023
AttachmentA
Price Factor: Article Xlll B specifies that 10CCIIjurisdictions select their cost of living factor to compute their appropriation limit by o vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage chonge in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2023-24 appropriotion limit is:

Per Capita Personal Income
Fiscal Year
(FY)
Percentage change
OVer prior 7eOr
2023-24 4.44
Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2023-24 appropriation limit.
2023-24:

Per Capita Cost of Living Change = 4.44 percent
Population Change = -0.35 percent
Per Capita Cost of Living converted to a ratio: 4.44 + 100 100

1.0444
Population converted to a ratio: -0.35 + 100 = 0.99 65
100
Calculation of factor for FY 2023-24: l.0444 x O.9965 = LO407 Fiscal Year 2023-24
Attachment B
Annual Percent Change In Populatlon Mlnus Exclusions"
January 1, 2022 to January 1, 2023 and Total Population, January 1, 2023 County
City
Stonislaus
Percent Chonqe
2022-2023
Pooulatlon Minus Exclusions ---
1-1-22 1-%T-23 1-1-2023
47,729 47,729
Modes+o
Newman
Ookdale
Po+terson
Riverbank
Turlock
Woterford
Unincorporoted
County Totol
-0.32
- i .00
- 1.12

0.72 0.10
-0.50

1.23 - l .11
-0.51
217.699
i2.162
23,241
24, 142

24.670
71214

8.932
110.955
54B.7l 9
216,995
12,040
22,980

24.317

24.695
70,856
9,042
10 9.720
545.939
216,995

12.040

22.980
24,317

24.695

70.856

9.042
109,720
545,939
"Exclusions include residents on federal militory installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.

Fiscal Year 2023-24
County
Attachment C
Annual Percent Change in Population Minus Exclusions'
January 1, 2022 to January 1, 2023
Percent Change --- Pooulotlon Minus Exclusions ---
2022-23 1-1-22 1-1-23
Sierra
ncorporo+ed
County Total
Siskiyou
Incotporoted
County Totol
Solono
ncorporated
County Total
Sonomo
ncorporoted
County TO+O
ncorporo+ed
-0.93 751 744
-0.59 3.212 3,193
-0.15
-0.22
19,692
43,597
i9,662
43,499
-0.50
-0.52
417.803
435.287
415.701
433.044
-0.51
-0.53
348.949
479.732
347. 183
477.209
-0.35 437.764
548,719
436.219
545.939
Suffer
ncorporated
County Total
Tehama
Incorporated
County Totol
Trinity
Incorporated
Counfy Totol
Tulore
ncorporo+ed
County Totol
-0.02
-0. 14
- i .34
-1.02

0.00 -0.33
79,012
99,090
23, i67

64.803
o

15.925
339,886
474,263
78,993

98.952
22,857

64. i39
o
15,873
341 .097
474.825
"Exclusions include residents on federol military ins+ollofions and group quarters residents in stote mental institutions. s+o+e ond federal correctional institutions and veteron homes.

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2023-31

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON SETTING THE APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2023-24
WHEREAS, annually, the City of Hughson is required to prepare a statement of appropriations limit in compliance with Section XIIIB of the California Constitution and Section 7910 of the California Government Code; and
WHEREAS, new per capita personal income and population factors have been established for determining the City’s appropriation limit; and WHEREAS, the method and basis of calculating these limits was revised by Proposition 111, amending Article XIII B of the State Constitution, and the implementing legislations, to allow election of the basis for population adjustment between the change in population in either the city or the county.

NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Hughson that:

1. The adjustment factor shall be based on either the City’s population or the County’s population change, whichever is higher, to determine the appropriations limit for the fiscal year 2023-24.

2. Said appropriations limit for fiscal year 2023-24 is $4,459,698, and the total appropriations subject to limitation are $2,979,113.

3. In the computation of such limitation, the price factor used is the percentage change in California per capita personal income over the prior year, 4.44%.

4. In the computation of such limitation, the population factor used is the percentage change in the City of Hughson’s population over the prior year or

0.91%.

PASSED AND ADOPTED by the City Council of the City of Hughson at its regular meeting held on this 26th day of June 2023 by the following roll call votes:

AYES:

NOES:

ABSTENTIONS:

ABSENT:
»
»
»
APPROVED:
___________________________
GEORGE CARR, Mayor
ATTEST:
_____________________________
ASHTON GOSE, City Clerk
Meeting Date: June 26, 2023
Subject: Adopt Resolution No. 2023-32, Approving the City of Hughson’s Fiscal Year 2023-24 Preliminary Budget
Enclosure: FY 2023-24 Preliminary Budget Report-Exhibit A Presented By: Kim Weimer, Director of Finance & Administrative Services Approved By: __________________________
City Manager
Staff Recommendation:

Adopt Resolution No. 2023-32, approving the City of Hughson’s Fiscal Year 2023- 24 Preliminary Budget.

Background and Overview:

The City began the budgeting process for FY 2023-24 in March of 2023 after the current Mid-Year Budget had been reviewed and adopted. The City’s departments have collectively worked to produce a budget that will maintain or improve the City’s service levels while being mindful of operating with constrained resources. The Fiscal Year 2023-24 Preliminary Budget provides the City with the authority to use resources for the benefit of the community and is adopted annually by June 30th to begin expending funds for the new fiscal year which begins on July 1. The Fiscal Year 2023-24 Preliminary Budget is estimated based on available data from both forecasts and historical activity.

City staff met with the Budget and Finance Subcommittee on June 19, 2023, to present the Fiscal Year 2023-24 Preliminary Budget and to review the estimated revenues and expenditures that make up the annual operating budget for the City of Hughson. This budget is based on the earliest projections available at this time and revenue and expenditure estimates will likely change over the next six months.

Revisions to the proposed budget will be brought forth to the City Council for the adoption of the Fiscal Year 2023-24 Final Budget in September. The preparation of the Fiscal Year 2023-24 Preliminary Budget utilized a hybrid approach of both zerobased budgeting and traditional budgeting methods.

CITY COUNCIL AGENDA ITEM NO. 3.5
SECTION 3: CONSENT CALENDAR
General Fund Revenue Projections
Overall, the General Fund Revenue Projections for Fiscal Year 2023-24 are anticipated to decrease by approximately 6% over the prior fiscal year.

FY 2022-23 Budget FY 2023-24 Budget Difference %Change
$4,187,851 $3,938,028 -$249,823 -6%
The General Fund revenue estimates are preliminary, and City staff anticipate sales tax revenue and property tax revenue to remain fairly flat. The City is required to keep a reserve of 33% of the budgeted operational expenditures. The projected balance in the Contingency Fund on June 30, 2023, is $1,224,771. Our budgeted operational expenses for FY23-24 are $3,792,846 which would require a balance of $1,251,639 in the reserve. Therefore, the required transfer to the General Fund Contingency Reserve for FY23-24 is $27,000. This transfer represents a $143,743 drop from FY22-23 Budget.

Euclid North and South generated $1,293,527 in revenues in FY22-23. These developments were substantially completed this fiscal year. The Parkwood development will generate revenues next fiscal year but not to the same extent we recognized from the Euclid development.

The largest sources of General Fund revenue are Motor Vehicle License Fees (VLF), Property Tax and Sales Tax. VLF and Property Tax revenue estimates are based on historical activity. These estimates will be reviewed and revised as needed once the actual assessed property value is available from the Stanislaus County Auditor-Controller’s Office. Assessed property values have gradually increased over the past years and Property Tax revenues for FY 2023-24 are based on Assessed Values that are set by the County Assessor as of January 1, 2023. The Assessor’s Office continues to prepare the 2023 regular assessment roll, which will be delivered to the Auditor-Controller in July 2023.

Sales Tax estimates are provided by the City’s Sales Tax Consultant: Hinderliter de Llamas & Associates (HDL). For the upcoming fiscal year, the City anticipates an approximate 2.5% decrease from the FY 2022-23 mid-year estimates for sales tax revenues.

General Fund Expenditure Projections
Overall, the General Fund Expenditure Projections for Fiscal Year 2022-23 are anticipated to decrease by 4%.

FY 2022-23 Budget FY 2022-23 Budget Difference %Change
$4,103,534 $3,919,846 -$183,688 -4%
General Fund expenditures are estimated at $3,919,846, compared to Fiscal Year 2022-23 Mid-Year Budget estimates of $4,103,354; a decrease of $183,688.

Various factors contributed to the decrease in operating expenses. Over 50% of the decrease is due to the elimination of the debt service payments to Animal Control.

Other decreases include professional services (due to one-time expenses in 22/23), election costs, and worker’s compensation expense as a percentage of payroll. We had an overall decrease in our Experience Modification of 3%. The experience modification factor is calculated based on claims. The City’s rate is currently at .992 which means we are better than the average on the number of paid claims (average Experience Modification is equal to one). This reduction in the Experience Modification resulted in a 1% decrease in the percentage of the overall cost for each payroll dollar spent.

Salary and Benefit Projections
Fiscal Year 2023-24 is the last year of the three-year MOU with the Operating Engineers Local Union No. 3., which includes the cost-of-living adjustment of 2% and salary equity adjustments for some positions. These adjustments apply to the non-represented employees also. The Fiscal Year 2023-24 Preliminary Budget does not propose the addition of any new employees. Temporary staffing needs have been budgeted accordingly based on the department and are in the process of being reviewed. We anticipate bringing staffing changes at Final Budget. As the City continues to experience increases in population with new development, City staff will continue to strategize the delicate balance of adequately providing services to our community, while maintaining optimal staffing levels.

The proposed budget includes a possible increase of 5% for six months in health, dental, and vision costs. Premiums change in January 2024 and the increases are usually known by November and will be reviewed at Mid-Year Budget. The PERS Unfunded Accrued Liability (UAL) costs continue to increase as an annual expense for the City. The UAL obligated to be paid by the City will be published in July of 2023 for the 2023-24 Fiscal Year. The City will strive to remain diligent in its accounting best practice and pre-pay the fiscal year liability with a Lump-Sum Prepayment which allows a savings of 3.5% on interest.

Insurance Premiums
The City of Hughson is a member of the Central San Joaquin Valley Risk Management Authority, also known as the RMA. This membership allows us to participate in pooled insurance policies with other cities in the Central Valley. In addition to pooled insurance rates, being a member of the RMA provides us with valuable employee safety training, risk management training and contract review, and other programs that help identify and mitigate costs that may be associated with risk management and liability. The Fiscal Year 2023-24 Preliminary Budget has accounted for premium increases that have been estimated by the RMA. The overall estimated premium for FY 2023-24 increased by 37% from the prior fiscal year. The General Fund pays 20% of this premium which equates to $63,208 of the total premium amount.

Police Services
The City of Hughson contracts with the Stanislaus County Sheriff’s Department to provide law enforcement services to our community. As part of the annual budget process, the Stanislaus County Sheriff’s Department provides contracted cities with the contract rates for the upcoming fiscal year.

The contracted rate increases for FY 2023-24 include:
 Salaries & Benefits: 4% increase year over year, but a 13% increase since 21/22 amounting to a two-year increase of $159,591
 Vehicle Replacement Costs: 5% increase year over year but a 35% increase since 21.22 amounting to a two-year increase of $23,813 In total, the cost of the Stanislaus County Sheriff’s Department has risen by $213,675 in the past two years.

Major Fund Review
Fund 210 includes all Sewer and Waste Water Treatment Plant operations and activities. Sewer service revenues are expected to remain relatively consistent. Due to the sewer rates being discounted by 20% in January 2021, revenues are down compared to two fiscal years prior. Operating expenses continue to increase. Overall revenues for FY2023-24 increased by 2.5% whereas the overall expenses increased by 3.6%
To help balance the budget a transfer of $252,516 has been budgeted from Fund 220, Sewer Capacity Fee. This transfer is justified due to debt service to pay for the Wastewater Treatment Plant Expansion Project that was necessary due to residential growth. Anticipated completion of subdivision development could help to mitigate some of the decreases in the estimated revenues. Contracted costs, which include supplies and labor, associated with operations within this fund continue to increase.

Fund 240, the Water Fund, is projecting relatively status quo revenues for Fiscal Year 2023-24 in comparison to the current fiscal year. User fees are the primary revenue source for Fund 240 and could be impacted positively or negatively by residential development and the state of the drought as water consumption will need to be minimized. Expenses for Fiscal Year 2023-24 are budgeted to increase by 6% due to the necessity of performing some preventative maintenance and purchasing additional supplies for the new wells.

Non-Major Fund Review
Fund 215: Sewer Fixed Asset Replacement Fund will have activity for Fiscal Year 2023-24 to complete the Tully Rd. Sewer Project. While the project construction has been completed the funds owed to United Pavement Maintenance remain a liability.

This issue should be resolved in 2023-24 through insurance companies.

Fund 245: The Water TCP123 Fund will show revenue, as per agreed-upon settlement.

Fund 270: The Community/Senior Center Fund is projected to have a balanced budget this year if rentals can resume in September which is the anticipated completion date of the fire damage repairs and dependent on the timing of insurance reimbursement.

Fund 280: USF Community Center could potentially have a deficit budget and will be reviewed at budgetary intervals to see how rental revenues are coming in throughout the year.

Funds 320-324 and Fund 326 revenues are based on State of California estimates of gas taxes. These estimates can and likely will change at the time of the Final Budget in September.

Fund 325: Measure L Sales Tax is budgeted based on the amount set forth by StanCOG at the approval of Measure L in 2016. Revenues are estimated and expense estimates will change as projects are approved.

Capital Improvement Projects
The Fiscal Year 2023-24 Preliminary Budget has the following projects included:
 General Plan Update (cont.)
 Lebright Park Restrooms and ADA Improvements
 Tully/2ND Sewer/Water Improvement Project (cont.)
 Well 7 Replacement (Well 9) Phase 4 completion (cont.)  Whitmore Sidewalk Improvement
Measure L street improvements, Walker Lane CDBG, and the TCP Treatment projects will be brought to the City Council for contract approval when bid proposals are received and will be budgeted at that time.

Overall Proposed Budget
For the Fiscal Year 2023-24 Preliminary Budget, the City of Hughson is projected to spend $15,654,538, which is an approximate 22% decrease from the estimated amount for 2022-23 Mid-Year, but there are still items to be added to future budgets.

Revenue is projected at $17,846,140, which is an approximate decrease of 15%.

The decreases in expenses are mostly due to the Well 7 Replacement Project significant completion.

The Landscape and Lighting Districts (LLD), Benefit Assessment Districts (BAD), and Community Facility Districts (CFD) will be updated for the Fiscal Year 2023-24 Final Budget after the Engineer’s Report is presented and approved by the City Council.

In summary, the Fiscal Year 2023-24 Preliminary Budget is a balanced budget that is a work in progress and allows for the City to adopt a spending plan for continuity of services come July 1, 2023. Budgets serve two primary purposes for local governments: a spending plan and a communication tool to convey the services and projects of the City’s operations. City staff has met these two objectives by compiling the Fiscal Year 2023-24 Preliminary Budget by estimating revenues and expenditures with available data to potentially minimize any large fluctuations in resources and by communicating the adopted priorities and projects of the City Council. The FY 2023-24 Final Budget in September will include adjustments for the approved Benefit Assessment Districts, Landscape Lighting Districts, and Community Service District; any necessary revenue and expenditure revisions; Capital Improvement Project updates and appropriation requests if needed.

Fiscal Impact:

The fiscal impact to the City with the FY 2023-24 Preliminary Budget is:

Projected Expenditures of $15,654,538 across all funds and Projected Revenues of $17,846,140 across all funds.
6/15/2023 11:47:04 AM Page 1 of 61
Budget Comparison Report
Hughson Account Summary
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
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 28,130.00 26,489.00 21,604.00 26,000.00 26,000.00 0.00 0.00% 100-1025-43040 PERMIT-YARD SALE 160.00 315.00 225.00 200.00 200.00 0.00 0.00% Total Department: 1025 - FINANCE: 28,290.00 26,804.00 21,829.00 26,200.00 26,200.00 0.00 0.00% Department: 1035 - CITY CLERK
100-1035-90001 Trunk or Tent and Treat Donations 0.00 0.00 250.00 0.00 0.00 0.00 0.00% 100-1035-90002 Hughson has Heart Donations 0.00 0.00 400.00 0.00 0.00 0.00 0.00% Total Department: 1035 - CITY CLERK: 0.00 0.00 650.00 0.00 0.00 0.00 0.00% Department: 1040 - PLANNING/BUILDING
100-1040-43020 PERMITS-BUILDING 176,281.65 200,156.54 145,697.12 170,000.00 150,000.00 -20,000.00 -11.76% 100-1040-43030 PERMITS-ENCROACHMENT 3,480.00 3,480.00 3,712.00 3,000.00 3,500.00 500.00 16.67% 100-1040-43050 PERMIT-OTHER 55,483.38 86,654.66 45,747.42 87,000.00 50,000.00 -37,000.00 -42.53% 100-1040-44030 FEES-PLAN CHECK 56,245.65 65,059.30 83,968.85 92,500.00 65,000.00 -27,500.00 -29.73% 100-1040-44310 VIOLATION-ADMINISTRATIVE 6,100.00 2,100.00 4,100.00 4,100.00 3,000.00 -1,100.00 -26.83% 100-1040-44410 PLANNING REVENUE 615.00 9,828.75 54,289.50 45,000.00 10,000.00 -35,000.00 -77.78% Total Department: 1040 - PLANNING/BUILDING: 298,205.68 367,279.25 337,514.89 401,600.00 281,500.00 -120,100.00 -29.91% Department: 1045 - POLICE SERVICES
100-1045-44010 FEES-BOOKING 96.78 82.97 278.70 100.00 150.00 50.00 50.00% 100-1045-44060 FEES-VEHICLE RELEASE 3,030.00 4,680.00 4,633.25 3,100.00 4,000.00 900.00 29.03% 100-1045-44080 FEE-FIREWORK BOOTH 255.00 255.00 255.00 200.00 255.00 55.00 27.50% 100-1045-44210 FINES-PARKING 7,037.00 5,624.51 4,911.27 4,500.00 5,000.00 500.00 11.11% 100-1045-44220 FINES-TRAFFIC 13,021.44 16,089.45 5,538.61 13,500.00 6,000.00 -7,500.00 -55.56% 100-1045-47050 PUBLIC SAFETY AUGMENTATION 9,954.85 11,879.59 12,264.02 12,000.00 12,500.00 500.00 4.17% Total Department: 1045 - POLICE SERVICES: 33,395.07 38,611.52 27,880.85 33,400.00 27,905.00 -5,495.00 -16.45% Department: 1065 - PARKS AND RECREATION
100-1065-46020 RENTAL REVENUE 11,255.00 15,257.00 15,518.00 15,000.00 15,000.00 0.00 0.00% Total Department: 1065 - PARKS AND RECREATION: 11,255.00 15,257.00 15,518.00 15,000.00 15,000.00 0.00 0.00% Department: 9999 - NON DEPARTMENTAL
100-9999-40010 TAX-CURRENT PROPERTY 341,810.91 316,357.82 406,495.64 390,000.00 434,000.00 44,000.00 11.28% 100-9999-40030 TAX-OTHER PROPERTY 6,333.21 0.00 0.00 6,000.00 0.00 -6,000.00 -100.00%

EXHIBIT A
Budget Comparison Report
6/15/2023 11:47:04 AM Page 2 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-9999-40040 TAX-PROPERTY TRANSFER 25,405.81 74,197.33 41,115.76 36,000.00 38,000.00 2,000.00 5.56% 100-9999-40050 TAX-VLF IN LIEU 717,707.00 759,601.00 412,648.00 825,000.00 866,560.00 41,560.00 5.04% 100-9999-40060 TAX-SB813 SUPPLEMENTAL 6,708.07 5,238.89 7,689.06 5,500.00 5,800.00 300.00 5.45% 100-9999-40070 TAX-HOMEOWNERS PROPERTY RELIEF 2,849.08 2,813.00 2,803.42 3,000.00 3,000.00 0.00 0.00% 100-9999-40080 TAX-FHA IN LIEU 125.85 123.63 0.00 120.00 120.00 0.00 0.00% 100-9999-41010 TAX-SALES 1,102,903.29 1,138,201.70 972,174.80 1,106,542.00 1,078,897.00 -27,645.00 -2.50% 100-9999-42010 FRANCHISE-GAS UTILITY 15,953.56 17,538.91 22,160.38 17,000.00 25,000.00 8,000.00 47.06% 100-9999-42020 FRANCHISE-GARBAGE 56,397.60 71,971.68 67,553.43 85,800.00 91,800.00 6,000.00 6.99% 100-9999-42030 FRANCHISE-CABLE T.V. 37,967.46 33,427.99 26,445.81 35,000.00 30,000.00 -5,000.00 -14.29% 100-9999-42040 FRANCHISE - PHONE 3,600.42 0.00 0.00 2,200.00 0.00 -2,200.00 -100.00% 100-9999-44040 FEE-RETURNED CHECK 1,130.00 875.00 760.00 100.00 100.00 0.00 0.00% 100-9999-46010 SALE OF DOCUMENTS 7.90 6.70 54.50 10.00 10.00 0.00 0.00% 100-9999-46040 INTEREST EARNED 3,832.30 -9,540.77 1,145.06 0.00 0.00 0.00 0.00% 100-9999-46080 PENALTIES 9,599.94 12,604.82 15,600.48 10,000.00 15,500.00 5,500.00 55.00% 100-9999-46090 REFUND 22,569.97 10,053.41 12,557.58 34,000.00 20,000.00 -14,000.00 -41.18% 100-9999-46100 SALE OF SURPLUS PROPERTY 0.00 3,500.00 0.00 0.00 0.00 0.00 0.00% 100-9999-46110 GENERAL PLAN UPDATE FEE 2,481.10 2,769.60 1,788.70 2,000.00 2,000.00 0.00 0.00% 100-9999-46120 MISCELLANEOUS REVENUE 39,081.67 14,884.57 39,318.10 26,000.00 35,000.00 9,000.00 34.62% 100-9999-46140 CASH OVER/CASH UNDER 0.00 171.02 10.00 0.00 0.00 0.00 0.00% 100-9999-47510 GRANTS -126.38 25,718.00 0.00 105,000.00 105,000.00 0.00 0.00% 100-9999-49010 TRANSFER IN 197,687.00 328,752.00 156,027.75 409,436.00 367,436.00 -42,000.00 -10.26% 100-9999-49020 QUASI-EXTERNAL TRANSACTION 402,000.00 402,000.00 301,500.00 442,200.00 442,200.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 2,996,025.76 3,211,266.30 2,487,848.47 3,540,908.00 3,560,423.00 19,515.00 0.55% Total Revenue: 3,367,171.51 3,659,218.07 2,891,241.21 4,017,108.00 3,911,028.00 -106,080.00 -2.64% Expense
Department: 1005 - LEGISLATIVE
100-1005-50010 SALARIES-REGULAR 15,850.00 15,600.00 14,300.00 15,600.00 15,600.00 0.00 0.00% 100-1005-51070 MEDICARE TAX 1,212.77 1,193.64 1,094.17 1,193.00 1,193.00 0.00 0.00% 100-1005-60010 OFFICE SUPPLIES 345.20 276.04 357.19 300.00 300.00 0.00 0.00% 100-1005-60020 DEPARTMENT SUPPLIES 85.02 319.46 357.07 500.00 500.00 0.00 0.00% 100-1005-60040 DUES AND PUBLICATIONS 4,429.00 5,087.00 5,393.93 5,150.00 6,000.00 850.00 16.50% 100-1005-60050 TRAINING AND MEETINGS 941.20 10,189.86 13,790.49 14,000.00 11,000.00 -3,000.00 -21.43% 100-1005-60070 PHONE AND INTERNET 423.77 432.08 451.81 870.00 600.00 -270.00 -31.03% 100-1005-61010 PROFESSIONAL SERVICES 7,999.81 7,440.80 16,174.75 23,000.00 8,000.00 -15,000.00 -65.22% Total Department: 1005 - LEGISLATIVE: 31,286.77 40,538.88 51,919.41 60,613.00 43,193.00 -17,420.00 -28.74% Department: 1010 - CITY MANAGER
100-1010-50010 SALARIES-REGULAR 125,296.80 138,808.71 136,596.56 172,118.00 175,433.00 3,315.00 1.93% 100-1010-50190 TECHNOLOGY ALLOWANCE 1,200.00 1,200.00 1,100.00 1,200.00 1,200.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 3 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1010-50200 VEHICLE ALLOWANCE 5,520.00 5,520.00 5,060.00 6,000.00 6,000.00 0.00 0.00% 100-1010-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM9,713.19 10,591.00 10,286.61 12,319.00 12,920.00 601.00 4.88% 100-1010-51020 MEDICAL INSURANCE 11,351.49 13,011.06 12,650.06 14,605.00 15,120.00 515.00 3.53% 100-1010-51030 UNEMPLOYMENT INSURANCE 434.00 168.00 165.43 434.00 434.00 0.00 0.00% 100-1010-51040 WORKERS' COMPENSATION 3,552.69 4,008.05 4,739.18 6,224.00 5,780.00 -444.00 -7.13% 100-1010-51050 LIFE INSURANCE 860.16 652.83 445.28 486.00 486.00 0.00 0.00% 100-1010-51060 DENTAL INSURANCE 49.98 587.76 527.78 576.00 576.00 0.00 0.00% 100-1010-51070 MEDICARE TAX 1,950.48 2,149.48 2,125.46 2,496.00 2,544.00 48.00 1.92% 100-1010-51075 EMPLOYMENT TRAINING TAX 0.00 0.00 7.00 14.00 14.00 0.00 0.00% 100-1010-51080 DEFERRED COMPENSATION 208.82 2,727.09 2,734.98 3,300.00 3,300.00 0.00 0.00% 100-1010-60010 OFFICE SUPPLIES 345.41 314.35 357.19 400.00 400.00 0.00 0.00% 100-1010-60020 DEPARTMENT SUPPLIES 150.00 0.00 0.00 500.00 500.00 0.00 0.00% 100-1010-60030 POSTAGE 66.63 69.56 84.59 150.00 150.00 0.00 0.00% 100-1010-60040 DUES AND PUBLICATIONS 2,044.48 1,123.70 42.00 2,100.00 2,100.00 0.00 0.00% 100-1010-60050 TRAINING AND MEETINGS 574.75 755.45 1,142.64 3,000.00 3,000.00 0.00 0.00% 100-1010-60070 PHONE AND INTERNET 1,483.17 1,512.30 1,581.38 2,620.00 2,000.00 -620.00 -23.66% 100-1010-60090 RENTS AND LEASES 1,068.07 706.45 474.69 1,300.00 1,300.00 0.00 0.00% 100-1010-61010 PROFESSIONAL SERVICES 1,974.88 2,111.83 2,178.14 4,800.00 4,800.00 0.00 0.00% 100-1010-61070 LEGAL SERVICES 0.00 0.00 135.44 0.00 0.00 0.00 0.00% 100-1010-62040 FUEL 1,344.59 1,391.27 1,047.52 2,000.00 2,000.00 0.00 0.00% 100-1010-63020 EVENTS 619.92 4,789.41 4,263.73 6,000.00 9,000.00 3,000.00 50.00% 100-1010-63030 EMPLOYEE APPRECIATION 520.49 894.29 2,359.87 3,607.00 3,862.00 255.00 7.07% 100-1010-63050 CHAMBER OF COMMERCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 1010 - CITY MANAGER: 170,330.00 193,092.59 190,105.53 246,249.00 252,919.00 6,670.00 2.71% Department: 1015 - CITY TREASURER
100-1015-50010 SALARIES-REGULAR 1,100.00 0.00 800.00 1,200.00 1,200.00 0.00 0.00% 100-1015-51070 MEDICARE TAX 84.15 0.00 61.20 92.00 92.00 0.00 0.00% Total Department: 1015 - CITY TREASURER: 1,184.15 0.00 861.20 1,292.00 1,292.00 0.00 0.00% Department: 1020 - LEGAL SERVICES
100-1020-61010 PROFESSIONAL SERVICES 83,908.95 95,929.47 87,278.09 115,000.00 115,000.00 0.00 0.00% Total Department: 1020 - LEGAL SERVICES: 83,908.95 95,929.47 87,278.09 115,000.00 115,000.00 0.00 0.00% Department: 1025 - FINANCE
100-1025-50010 SALARIES-REGULAR 123,888.78 205,198.47 194,243.95 233,324.00 264,392.00 31,068.00 13.32% 100-1025-50030 OVERTIME 24.51 53.94 90.46 0.00 0.00 0.00 0.00% 100-1025-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM12,866.68 23,669.71 18,385.54 26,384.00 20,305.00 -6,079.00 -23.04% 100-1025-51020 MEDICAL INSURANCE 15,519.26 29,847.19 26,249.20 35,057.00 30,000.00 -5,057.00 -14.43% 100-1025-51030 UNEMPLOYMENT INSURANCE 1,080.71 667.17 574.00 1,081.00 1,224.00 143.00 13.23% 100-1025-51040 WORKERS' COMPENSATION 1,186.30 1,338.36 1,582.50 3,916.00 1,930.00 -1,986.00 -50.72% Budget Comparison Report
6/15/2023 11:47:04 AM Page 4 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1025-51050 LIFE INSURANCE 751.05 1,048.21 507.59 890.00 1,010.00 120.00 13.48% 100-1025-51060 DENTAL INSURANCE 1,378.79 3,290.00 2,956.79 3,432.00 3,782.00 350.00 10.20% 100-1025-51070 MEDICARE TAX 1,793.89 2,979.77 2,798.15 3,383.00 3,834.00 451.00 13.33% 100-1025-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.20 27.26 42.00 42.00 0.00 0.00% 100-1025-51080 DEFERRED COMPENSATION 730.74 1,098.40 964.60 1,494.00 1,692.00 198.00 13.25% 100-1025-60010 OFFICE SUPPLIES 861.50 831.54 761.22 1,000.00 850.00 -150.00 -15.00% 100-1025-60020 DEPARTMENT SUPPLIES 31.40 195.71 258.90 200.00 350.00 150.00 75.00% 100-1025-60030 POSTAGE 155.47 162.29 237.11 200.00 300.00 100.00 50.00% 100-1025-60040 DUES AND PUBLICATIONS 405.00 485.00 220.00 750.00 500.00 -250.00 -33.33% 100-1025-60050 TRAINING AND MEETINGS 1,020.00 4,602.02 1,413.66 5,200.00 5,200.00 0.00 0.00% 100-1025-60060 ADVERTISING 2,045.35 220.15 485.63 500.00 650.00 150.00 30.00% 100-1025-60070 PHONE AND INTERNET 635.62 648.13 677.76 970.00 700.00 -270.00 -27.84% 100-1025-60090 RENTS AND LEASES 1,189.45 817.54 543.48 1,150.00 800.00 -350.00 -30.43% 100-1025-61010 PROFESSIONAL SERVICES 23,188.23 22,381.10 28,134.47 36,000.00 40,000.00 4,000.00 11.11% 100-1025-61050 TEMPORARY EMPLOYEE SERVICES 1,423.31 1,084.01 0.00 0.00 0.00 0.00 0.00% 100-1025-61060 SOFTWARE MAINTENANCE AND SUPPORT 0.00 2,700.00 6,116.02 0.00 6,500.00 6,500.00 0.00% 100-1025-61070 LEGAL SERVICES 0.00 0.00 135.44 0.00 0.00 0.00 0.00% 100-1025-62040 FUEL 1,382.99 1,391.27 367.59 2,000.00 0.00 -2,000.00 -100.00% 100-1025-64020 MISCELLANEOUS BANK CHARGES 3,777.59 4,888.36 10,141.71 8,000.00 10,000.00 2,000.00 25.00% Total Department: 1025 - FINANCE: 195,336.62 309,598.54 297,873.03 364,973.00 394,061.00 29,088.00 7.97% Department: 1030 - HUMAN RESOURCES/RISK MANAGEMENT
100-1030-60010 OFFICE SUPPLIES 0.00 37.16 0.00 100.00 100.00 0.00 0.00% 100-1030-60020 DEPARTMENT SUPPLIES 0.00 179.81 75.74 200.00 200.00 0.00 0.00% 100-1030-60030 POSTAGE 0.00 7.11 0.00 25.00 25.00 0.00 0.00% 100-1030-60040 DUES AND PUBLICATIONS 0.00 60.00 2,600.00 2,600.00 2,600.00 0.00 0.00% 100-1030-60050 TRAINING AND MEETINGS 0.00 1,995.62 459.34 2,600.00 2,000.00 -600.00 -23.08% 100-1030-60060 ADVERTISING 0.00 0.00 316.62 500.00 500.00 0.00 0.00% 100-1030-61010 PROFESSIONAL SERVICES 0.00 0.00 3,023.31 11,000.00 5,000.00 -6,000.00 -54.55% 100-1030-61070 LEGAL SERVICES 0.00 0.00 135.44 0.00 0.00 0.00 0.00% Total Department: 1030 - HUMAN RESOURCES/RISK MANAG… 0.00 2,279.70 6,610.45 17,025.00 10,425.00 -6,600.00 -38.77% Department: 1035 - CITY CLERK
100-1035-50010 SALARIES-REGULAR 30,120.44 33,934.90 39,367.07 43,966.00 45,843.00 1,877.00 4.27% 100-1035-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM2,381.80 2,631.54 2,839.63 2,724.00 3,521.00 797.00 29.26% 100-1035-51020 MEDICAL INSURANCE 4,592.55 4,787.57 3,987.44 5,563.00 5,000.00 -563.00 -10.12% 100-1035-51030 UNEMPLOYMENT INSURANCE 216.98 83.96 77.51 217.00 217.00 0.00 0.00% 100-1035-51040 WORKERS' COMPENSATION 590.04 665.68 787.09 925.00 960.00 35.00 3.78% 100-1035-51050 LIFE INSURANCE 284.11 218.15 142.45 156.00 193.00 37.00 23.72% 100-1035-51060 DENTAL INSURANCE 661.46 648.23 582.16 660.00 650.00 -10.00 -1.52% 100-1035-51070 MEDICARE TAX 440.88 497.14 555.01 529.00 665.00 136.00 25.71% Budget Comparison Report
6/15/2023 11:47:04 AM Page 5 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1035-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.00 3.47 7.00 14.00 7.00 100.00% 100-1035-51080 DEFERRED COMPENSATION 299.72 299.65 274.67 300.00 300.00 0.00 0.00% 100-1035-60010 OFFICE SUPPLIES 1,431.04 1,161.84 1,383.44 1,200.00 1,200.00 0.00 0.00% 100-1035-60020 DEPARTMENT SUPPLIES 16.18 0.00 133.00 200.00 200.00 0.00 0.00% 100-1035-60030 POSTAGE 177.68 185.48 203.90 250.00 250.00 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 16.18 534.75 1,371.04 1,200.00 1,500.00 300.00 25.00% 100-1035-60060 ADVERTISING 2,080.88 1,325.22 712.25 3,000.00 2,000.00 -1,000.00 -33.33% 100-1035-60070 PHONE AND INTERNET 4,045.57 3,956.21 3,915.02 4,020.00 4,020.00 0.00 0.00% 100-1035-60090 RENTS AND LEASES 840.13 563.49 377.14 800.00 500.00 -300.00 -37.50% 100-1035-60100 INSURANCE AND SURETIES 369.42 466.69 210.93 500.00 500.00 0.00 0.00% 100-1035-61010 PROFESSIONAL SERVICES 1,154.77 1,770.45 772.28 2,000.00 1,500.00 -500.00 -25.00% 100-1035-61040 IT SERVICES 16,644.43 16,566.34 20,602.36 21,200.00 22,000.00 800.00 3.77% 100-1035-61070 LEGAL SERVICES 0.00 0.00 135.36 0.00 0.00 0.00 0.00% 100-1035-61170 ELECTION 15,739.24 28.04 11,752.49 17,000.00 200.00 -16,800.00 -98.82% Total Department: 1035 - CITY CLERK: 82,103.50 70,325.33 90,185.71 106,617.00 91,433.00 -15,184.00 -14.24% Department: 1040 - PLANNING/BUILDING
100-1040-50010 SALARIES-REGULAR 128,682.01 140,006.61 107,064.32 154,403.00 145,000.00 -9,403.00 -6.09% 100-1040-50030 OVERTIME 169.18 0.00 48.23 0.00 0.00 0.00 0.00% 100-1040-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM11,183.09 13,375.76 7,725.90 18,194.00 14,878.00 -3,316.00 -18.23% 100-1040-51020 MEDICAL INSURANCE 26,642.87 19,876.30 16,027.97 20,560.00 20,000.00 -560.00 -2.72% 100-1040-51030 UNEMPLOYMENT INSURANCE 1,302.03 496.42 593.90 1,085.00 1,085.00 0.00 0.00% 100-1040-51040 WORKERS' COMPENSATION 1,776.34 2,004.04 2,369.59 3,351.00 2,890.00 -461.00 -13.76% 100-1040-51050 LIFE INSURANCE 817.97 564.33 209.47 529.00 487.00 -42.00 -7.94% 100-1040-51060 DENTAL INSURANCE 2,912.90 2,130.50 1,687.67 2,200.00 3,300.00 1,100.00 50.00% 100-1040-51070 MEDICARE TAX 1,874.84 2,623.29 3,836.49 2,534.00 2,586.00 52.00 2.05% 100-1040-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 4.89 27.50 35.00 35.00 0.00 0.00% 100-1040-51080 DEFERRED COMPENSATION 0.00 587.50 275.43 900.00 900.00 0.00 0.00% 100-1040-60010 OFFICE SUPPLIES 1,067.81 1,323.87 1,610.05 2,500.00 1,700.00 -800.00 -32.00% 100-1040-60020 DEPARTMENT SUPPLIES 988.07 406.15 933.56 810.00 800.00 -10.00 -1.23% 100-1040-60030 POSTAGE 222.09 231.85 254.86 300.00 300.00 0.00 0.00% 100-1040-60040 DUES AND PUBLICATIONS 3,410.01 3,370.40 3,778.18 6,500.00 6,000.00 -500.00 -7.69% 100-1040-60050 TRAINING AND MEETINGS 0.00 201.79 0.00 1,000.00 1,000.00 0.00 0.00% 100-1040-60060 ADVERTISING 987.60 375.46 0.00 2,000.00 1,500.00 -500.00 -25.00% 100-1040-60070 PHONE AND INTERNET 635.62 648.13 677.76 1,220.00 1,000.00 -220.00 -18.03% 100-1040-60090 RENTS AND LEASES 1,085.95 708.40 477.82 1,000.00 1,000.00 0.00 0.00% 100-1040-61010 PROFESSIONAL SERVICES 100,304.61 215,609.86 123,333.11 235,282.00 225,000.00 -10,282.00 -4.37% 100-1040-61050 TEMPORARY EMPLOYEE SERVICES 432.88 451.65 0.00 0.00 0.00 0.00 0.00% 100-1040-61060 SOFTWARE MAINTENANCE AND SUPPORT 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 6 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1040-61070 LEGAL SERVICES 0.00 0.00 135.36 0.00 0.00 0.00 0.00% Total Department: 1040 - PLANNING/BUILDING: 284,495.87 404,997.20 271,067.17 454,403.00 429,461.00 -24,942.00 -5.49% Department: 1045 - POLICE SERVICES
100-1045-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM72,080.00 75,534.00 79,659.00 82,400.00 82,400.00 0.00 0.00% 100-1045-61010 PROFESSIONAL SERVICES 1,220,933.57 1,329,686.38 1,148,694.24 1,561,128.00 1,610,753.00 49,625.00 3.18% 100-1045-62050 POLICE VEHICLE REIMBURSEMENT 47,409.88 67,467.00 65,511.72 87,349.00 91,280.00 3,931.00 4.50% Total Department: 1045 - POLICE SERVICES: 1,340,423.45 1,472,687.38 1,293,864.96 1,730,877.00 1,784,433.00 53,556.00 3.09% Department: 1050 - ANIMAL CONTROL
100-1050-61010 PROFESSIONAL SERVICES 26,380.00 42,003.47 21,683.00 49,000.00 45,169.00 -3,831.00 -7.82% 100-1050-65020 DEBT SERVICE-ANIMAL CONTROL 4,760.00 4,760.25 2,380.00 74,000.00 0.00 -74,000.00 -100.00% Total Department: 1050 - ANIMAL CONTROL: 31,140.00 46,763.72 24,063.00 123,000.00 45,169.00 -77,831.00 -63.28% Department: 1055 - PUBLIC WORKS
100-1055-50010 SALARIES-REGULAR 29,360.31 34,702.17 31,473.74 35,244.00 36,478.00 1,234.00 3.50% 100-1055-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM2,710.19 3,542.05 2,282.49 3,528.00 2,801.00 -727.00 -20.61% 100-1055-51020 MEDICAL INSURANCE 5,911.52 5,034.56 6,511.26 5,128.00 7,500.00 2,372.00 46.26% 100-1055-51030 UNEMPLOYMENT INSURANCE 195.32 58.80 54.37 152.00 152.00 0.00 0.00% 100-1055-51040 WORKERS' COMPENSATION 1,776.34 2,004.04 2,369.59 3,866.00 2,890.00 -976.00 -25.25% 100-1055-51050 LIFE INSURANCE 181.16 158.25 105.74 135.00 140.00 5.00 3.70% 100-1055-51060 DENTAL INSURANCE 693.52 552.72 683.37 550.00 770.00 220.00 40.00% 100-1055-51070 MEDICARE TAX 425.78 504.40 443.67 511.00 529.00 18.00 3.52% 100-1055-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.00 2.46 14.00 14.00 0.00 0.00% 100-1055-51080 DEFERRED COMPENSATION 150.04 152.58 192.59 210.00 210.00 0.00 0.00% 100-1055-60010 OFFICE SUPPLIES 1,173.77 1,087.87 1,214.45 1,100.00 1,500.00 400.00 36.36% 100-1055-60020 DEPARTMENT SUPPLIES 3,219.84 4,639.78 2,808.81 4,600.00 4,600.00 0.00 0.00% 100-1055-60030 POSTAGE 222.09 231.87 254.88 250.00 250.00 0.00 0.00% 100-1055-60040 DUES AND PUBLICATIONS 230.00 0.00 200.00 200.00 200.00 0.00 0.00% 100-1055-60050 TRAINING AND MEETINGS 512.50 1,249.29 522.41 1,100.00 1,100.00 0.00 0.00% 100-1055-60060 ADVERTISING 0.00 0.00 0.00 600.00 600.00 0.00 0.00% 100-1055-60070 PHONE AND INTERNET 2,754.44 2,808.54 2,936.88 2,930.00 2,930.00 0.00 0.00% 100-1055-60110 UNIFORM AND CLOTHING 1,084.53 1,318.35 1,570.26 1,300.00 1,600.00 300.00 23.08% 100-1055-61010 PROFESSIONAL SERVICES 14,289.49 36,123.64 29,061.42 70,000.00 40,000.00 -30,000.00 -42.86% 100-1055-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 4,000.00 4,000.00 0.00 0.00% 100-1055-61070 LEGAL SERVICES 0.00 0.00 135.46 0.00 0.00 0.00 0.00% 100-1055-61180 SB 1383 EXPENSES 0.00 0.00 727.65 20,718.00 20,718.00 0.00 0.00% 100-1055-62040 FUEL 673.71 2,208.55 1,691.20 1,200.00 1,700.00 500.00 41.67% 100-1055-63060 CLEANUP DAY 269.69 0.00 0.00 0.00 0.00 0.00 0.00% 100-1055-64070 AB939 GRANT WORK 8,982.78 61.54 0.00 5,000.00 5,000.00 0.00 0.00% Total Department: 1055 - PUBLIC WORKS: 74,817.02 96,439.00 85,242.70 162,336.00 135,682.00 -26,654.00 -16.42% Budget Comparison Report
6/15/2023 11:47:04 AM Page 7 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Department: 1060 - BUILDINGS AND GROUNDS
100-1060-50010 SALARIES-REGULAR 20,928.08 26,150.25 26,272.63 33,580.00 34,286.00 706.00 2.10% 100-1060-50030 OVERTIME 1,279.85 1,478.99 1,787.44 2,000.00 2,000.00 0.00 0.00% 100-1060-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM1,879.84 2,656.07 2,609.73 3,441.00 3,829.00 388.00 11.28% 100-1060-51020 MEDICAL INSURANCE 4,223.74 7,336.59 7,145.96 8,940.00 8,000.00 -940.00 -10.51% 100-1060-51030 UNEMPLOYMENT INSURANCE 146.79 154.61 88.36 239.00 239.00 0.00 0.00% 100-1060-51040 WORKERS' COMPENSATION 1,186.30 1,338.36 1,582.50 4,862.00 1,930.00 -2,932.00 -60.30% 100-1060-51050 LIFE INSURANCE 178.43 158.95 113.20 136.00 99.00 -37.00 -27.21% 100-1060-51060 DENTAL INSURANCE 367.97 781.76 680.20 885.00 885.00 0.00 0.00% 100-1060-51070 MEDICARE TAX 273.10 401.36 406.15 487.00 497.00 10.00 2.05% 100-1060-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.17 4.19 7.00 7.00 0.00 0.00% 100-1060-51080 DEFERRED COMPENSATION 108.81 203.66 185.54 330.00 330.00 0.00 0.00% 100-1060-60010 OFFICE SUPPLIES 69.01 54.28 71.41 50.00 50.00 0.00 0.00% 100-1060-60020 DEPARTMENT SUPPLIES 3,582.41 4,243.16 3,820.00 4,100.00 4,100.00 0.00 0.00% 100-1060-60040 DUES AND PUBLICATIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1060-60070 PHONE AND INTERNET 2,785.81 2,733.69 2,754.92 2,620.00 2,620.00 0.00 0.00% 100-1060-60080 UTILITIES 15,092.02 15,898.16 17,357.26 15,000.00 20,000.00 5,000.00 33.33% 100-1060-60110 UNIFORM AND CLOTHING 721.90 1,516.86 817.29 1,300.00 1,500.00 200.00 15.38% 100-1060-60120 SMALL TOOLS 400.00 500.00 237.12 500.00 500.00 0.00 0.00% 100-1060-61010 PROFESSIONAL SERVICES 4,019.54 5,722.76 4,297.57 5,500.00 5,500.00 0.00 0.00% 100-1060-61050 TEMPORARY EMPLOYEE SERVICES 3,758.03 5,144.81 10,944.99 7,000.00 12,000.00 5,000.00 71.43% 100-1060-61080 PEST CONTROL 0.00 0.00 0.00 700.00 700.00 0.00 0.00% 100-1060-62010 MAINTENANCE BUILDINGS AND GROUNDS2,832.65 5,464.47 6,440.36 5,500.00 7,000.00 1,500.00 27.27% 100-1060-62030 MAINTENANCE OF EQUIPMENT 176.06 298.82 114.65 250.00 350.00 100.00 40.00% 100-1060-62040 FUEL 960.42 2,529.42 1,800.00 1,300.00 2,000.00 700.00 53.85% 100-1060-70020 BUILDING IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1060-70050 OTHER EQUIPMENT 2,009.78 1,600.00 1,211.95 1,600.00 1,600.00 0.00 0.00% Total Department: 1060 - BUILDINGS AND GROUNDS: 66,980.54 86,367.20 90,743.42 100,327.00 110,022.00 9,695.00 9.66% Department: 1065 - PARKS AND RECREATION
100-1065-50010 SALARIES-REGULAR 31,663.19 39,156.61 39,258.22 44,924.00 50,413.00 5,489.00 12.22% 100-1065-50030 OVERTIME 1,778.57 2,001.11 2,323.78 2,800.00 3,000.00 200.00 7.14% 100-1065-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM2,756.62 3,792.27 3,716.34 4,843.00 5,357.00 514.00 10.61% 100-1065-51020 MEDICAL INSURANCE 6,993.92 11,118.18 10,729.99 13,453.00 12,000.00 -1,453.00 -10.80% 100-1065-51030 UNEMPLOYMENT INSURANCE 228.54 210.99 126.57 347.00 347.00 0.00 0.00% 100-1065-51040 WORKERS' COMPENSATION 1,776.34 2,004.04 2,369.59 7,202.00 2,890.00 -4,312.00 -59.87% 100-1065-51050 LIFE INSURANCE 271.75 241.04 168.32 202.00 157.00 -45.00 -22.28% 100-1065-51060 DENTAL INSURANCE 646.07 1,204.99 1,052.04 1,354.00 1,354.00 0.00 0.00% 100-1065-51070 MEDICARE TAX 424.58 597.33 601.50 715.00 731.00 16.00 2.24% 100-1065-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.21 5.98 14.00 14.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 8 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1065-51080 DEFERRED COMPENSATION 172.10 317.73 288.62 480.00 480.00 0.00 0.00% 100-1065-60010 OFFICE SUPPLIES 103.54 81.31 107.15 100.00 100.00 0.00 0.00% 100-1065-60020 DEPARTMENT SUPPLIES 4,598.46 5,501.46 4,696.16 5,000.00 5,500.00 500.00 10.00% 100-1065-60030 POSTAGE 44.42 46.36 50.98 100.00 100.00 0.00 0.00% 100-1065-60050 TRAINING AND MEETINGS 0.00 0.00 0.00 300.00 300.00 0.00 0.00% 100-1065-60070 PHONE AND INTERNET 1,589.08 1,620.30 1,694.37 1,820.00 1,820.00 0.00 0.00% 100-1065-60080 UTILITIES 31,214.74 31,036.47 19,757.63 34,000.00 22,000.00 -12,000.00 -35.29% 100-1065-60090 RENTS AND LEASES 2,223.27 1,601.05 4,071.61 4,110.00 4,110.00 0.00 0.00% 100-1065-60110 UNIFORM AND CLOTHING 335.30 606.13 700.00 700.00 1,000.00 300.00 42.86% 100-1065-60120 SMALL TOOLS 325.39 335.07 39.73 350.00 500.00 150.00 42.86% 100-1065-61010 PROFESSIONAL SERVICES 3,057.10 1,182.39 1,610.00 3,000.00 3,000.00 0.00 0.00% 100-1065-61050 TEMPORARY EMPLOYEE SERVICES 4,697.56 6,431.02 13,681.22 8,500.00 15,000.00 6,500.00 76.47% 100-1065-62010 MAINTENANCE BUILDINGS AND GROUNDS2,958.36 1,167.14 3,674.06 3,800.00 3,800.00 0.00 0.00% 100-1065-62030 MAINTENANCE OF EQUIPMENT 596.41 1,000.79 823.07 1,200.00 1,200.00 0.00 0.00% 100-1065-62040 FUEL 0.00 1,015.01 500.00 500.00 1,000.00 500.00 100.00% 100-1065-70050 OTHER EQUIPMENT 0.00 8,299.95 621.19 2,000.00 2,000.00 0.00 0.00% Total Department: 1065 - PARKS AND RECREATION: 98,455.31 120,568.95 112,668.12 141,814.00 138,173.00 -3,641.00 -2.57% Department: 1070 - STREET MAINTENANCE
100-1070-50010 SALARIES-REGULAR 44,977.15 52,656.36 52,453.93 56,522.00 62,961.00 6,439.00 11.39% 100-1070-50030 OVERTIME 3,584.94 3,156.73 3,989.77 3,600.00 3,600.00 0.00 0.00% 100-1070-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,391.52 3,919.07 3,885.22 5,637.00 5,959.00 322.00 5.71% 100-1070-51020 MEDICAL INSURANCE 14,331.60 16,775.34 15,808.22 18,214.00 18,270.00 56.00 0.31% 100-1070-51030 UNEMPLOYMENT INSURANCE 405.92 156.72 154.95 391.00 391.00 0.00 0.00% 100-1070-51040 WORKERS' COMPENSATION 5,925.28 6,684.77 7,904.18 8,484.00 9,640.00 1,156.00 13.63% 100-1070-51050 LIFE INSURANCE 424.65 358.35 233.29 244.00 256.00 12.00 4.92% 100-1070-51060 DENTAL INSURANCE 1,497.46 2,026.77 1,845.60 1,980.00 1,980.00 0.00 0.00% 100-1070-51070 MEDICARE TAX 706.46 807.18 811.53 892.00 913.00 21.00 2.35% 100-1070-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.00 7.35 14.00 14.00 0.00 0.00% 100-1070-51080 DEFERRED COMPENSATION 283.34 559.36 516.47 540.00 540.00 0.00 0.00% 100-1070-60010 OFFICE SUPPLIES 99.79 0.00 0.00 300.00 300.00 0.00 0.00% 100-1070-60020 DEPARTMENT SUPPLIES 2,979.57 4,646.01 3,205.14 4,000.00 4,000.00 0.00 0.00% 100-1070-60030 POSTAGE 0.00 0.00 0.00 100.00 100.00 0.00 0.00% 100-1070-60040 DUES AND PUBLICATIONS 0.00 0.00 600.00 1,000.00 1,000.00 0.00 0.00% 100-1070-60070 PHONE AND INTERNET 0.00 0.00 0.00 2,720.00 0.00 -2,720.00 -100.00% 100-1070-60110 UNIFORM AND CLOTHING 1,188.55 1,936.60 2,022.03 1,650.00 2,000.00 350.00 21.21% 100-1070-60120 SMALL TOOLS 475.65 500.00 361.56 500.00 500.00 0.00 0.00% 100-1070-61010 PROFESSIONAL SERVICES 26,497.78 10,462.66 6,305.86 8,000.00 6,500.00 -1,500.00 -18.75% 100-1070-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 5,000.00 0.00 -5,000.00 -100.00% 100-1070-62010 MAINTENANCE BUILDINGS AND GROUNDS 0.00 112.03 500.00 500.00 500.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 9 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1070-62030 MAINTENANCE OF EQUIPMENT 895.79 698.70 531.80 1,000.00 1,000.00 0.00 0.00% 100-1070-62040 FUEL 579.12 2,204.04 2,165.00 2,200.00 2,200.00 0.00 0.00% 100-1070-70040 VEHICLES 381.43 273.30 405.51 400.00 400.00 0.00 0.00% 100-1070-70050 OTHER EQUIPMENT 0.00 2,943.14 179.71 0.00 0.00 0.00 0.00% Total Department: 1070 - STREET MAINTENANCE: 108,626.00 110,877.13 103,887.12 123,888.00 123,024.00 -864.00 -0.70% Department: 1075 - FLEET MAINTENANCE
100-1075-60020 DEPARTMENT SUPPLIES 0.00 100.00 200.00 200.00 200.00 0.00 0.00% 100-1075-60070 PHONE AND INTERNET 2,860.36 2,916.56 3,049.84 3,320.00 3,320.00 0.00 0.00% 100-1075-60120 SMALL TOOLS 0.00 100.00 1,000.00 1,000.00 300.00 -700.00 -70.00% 100-1075-61010 PROFESSIONAL SERVICES 750.00 805.00 0.00 1,500.00 1,500.00 0.00 0.00% 100-1075-62020 MAINTENANCE VEHICLES 13,585.98 15,247.94 12,042.36 14,500.00 14,500.00 0.00 0.00% 100-1075-62030 MAINTENANCE OF EQUIPMENT 1,062.15 770.97 560.94 1,000.00 1,000.00 0.00 0.00% 100-1075-62040 FUEL 0.00 2,453.46 1,867.58 2,500.00 2,500.00 0.00 0.00% 100-1075-70040 VEHICLES 0.00 9,096.22 0.00 0.00 0.00 0.00 0.00% Total Department: 1075 - FLEET MAINTENANCE: 18,258.49 31,490.15 18,720.72 24,020.00 23,320.00 -700.00 -2.91% Department: 9999 - NON DEPARTMENTAL
100-9999-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM92,498.92 107,864.40 107,722.09 107,731.00 112,231.00 4,500.00 4.18% 100-9999-60100 INSURANCE AND SURETIES 24,415.71 37,370.85 44,100.82 45,626.00 63,208.00 17,582.00 38.54% 100-9999-61010 PROFESSIONAL SERVICES 0.00 402.00 1,010.88 1,000.00 1,000.00 0.00 0.00% 100-9999-64060 TAX ADMINISTRATION 0.00 4,851.41 6,260.05 6,000.00 6,300.00 300.00 5.00% 100-9999-66000 TRANSFER OUT 7,500.00 137,209.00 101,031.75 170,743.00 39,500.00 -131,243.00 -76.87% 100-9999-66010 IT REPLACEMENT 5,000.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 129,414.63 287,697.66 260,125.59 331,100.00 222,239.00 -108,861.00 -32.88% Total Expense: 2,716,761.30 3,369,652.90 2,985,216.22 4,103,534.00 3,919,846.00 -183,688.00 -4.48% Total Fund: 100 - GENERAL FUND: 650,410.21 289,565.17 -93,975.01 -86,426.00 -8,818.00 77,608.00 -89.80% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Revenue
Department: 9999 - NON DEPARTMENTAL
105-9999-46040 INTEREST EARNED 1,283.43 -2,555.48 302.88 0.00 0.00 0.00 0.00% 105-9999-49010 TRANSFER IN 0.00 124,709.00 93,531.75 170,743.00 27,000.00 -143,743.00 -84.19% Total Department: 9999 - NON DEPARTMENTAL: 1,283.43 122,153.52 93,834.63 170,743.00 27,000.00 -143,743.00 -84.19% Total Revenue: 1,283.43 122,153.52 93,834.63 170,743.00 27,000.00 -143,743.00 -84.19% Budget Comparison Report
6/15/2023 11:47:04 AM Page 10 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
Department: 9999 - NON DEPARTMENTAL
105-9999-66000 TRANSFER OUT 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 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: 1,283.43 122,153.52 93,834.63 170,743.00 27,000.00 -143,743.00 -84.19% Fund: 210 - SEWER
Revenue
Department: 2110 - SEWER OPERATIONS
210-2110-45500 SEWER SERVICE REVENUE 2,582,675.04 2,316,700.19 2,392,098.90 2,330,000.00 2,400,000.00 70,000.00 3.00% 210-2110-46040 INTEREST EARNED 3,708.28 -8,863.29 735.34 0.00 0.00 0.00 0.00% 210-2110-46080 PENALTIES 36,428.83 34,702.40 36,467.08 35,000.00 35,000.00 0.00 0.00% 210-2110-46120 MISCELLANEOUS REVENUE 9,062.39 12,662.20 10,601.45 11,000.00 11,000.00 0.00 0.00% Total Department: 2110 - SEWER OPERATIONS: 2,631,874.54 2,355,201.50 2,439,902.77 2,376,000.00 2,446,000.00 70,000.00 2.95% Department: 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 210-2120-49010 TRANSFER IN 0.00 0.00 0.00 256,516.00 252,516.00 -4,000.00 -1.56% Total Department: 2120 - WASTE WATER TREATMENT PLANT … 0.00 0.00 0.00 256,516.00 252,516.00 -4,000.00 -1.56% Total Revenue: 2,631,874.54 2,355,201.50 2,439,902.77 2,632,516.00 2,698,516.00 66,000.00 2.51% Expense
Department: 2110 - SEWER OPERATIONS
210-2110-50010 SALARIES-REGULAR 174,762.33 192,816.27 193,315.37 190,650.00 219,584.00 28,934.00 15.18% 210-2110-50030 OVERTIME 4,365.74 4,452.78 7,940.67 6,000.00 5,000.00 -1,000.00 -16.67% 210-2110-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM69,537.55 199,254.53 59,872.43 68,279.00 68,317.00 38.00 0.06% 210-2110-51020 MEDICAL INSURANCE 37,432.48 41,027.65 42,964.33 44,981.00 50,000.00 5,019.00 11.16% 210-2110-51030 UNEMPLOYMENT INSURANCE 1,460.69 790.05 523.35 1,332.00 1,480.00 148.00 11.11% 210-2110-51040 WORKERS' COMPENSATION 14,813.23 16,711.94 19,760.44 19,760.00 24,105.00 4,345.00 21.99% 210-2110-51050 LIFE INSURANCE 1,280.52 1,027.06 696.41 875.00 978.00 103.00 11.77% 210-2110-51060 DENTAL INSURANCE 3,592.27 4,809.48 4,998.21 4,815.00 5,858.00 1,043.00 21.66% 210-2110-51070 MEDICARE TAX 2,561.15 2,817.40 2,869.85 3,272.00 3,619.00 347.00 10.61% 210-2110-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.20 24.43 42.00 42.00 0.00 0.00% 210-2110-51080 DEFERRED COMPENSATION 808.48 1,170.71 1,243.08 1,842.00 2,046.00 204.00 11.07% 210-2110-60010 OFFICE SUPPLIES 903.55 969.05 1,527.63 1,500.00 1,500.00 0.00 0.00% 210-2110-60020 DEPARTMENT SUPPLIES 685.64 648.93 474.57 1,000.00 1,000.00 0.00 0.00% 210-2110-60030 POSTAGE 15,042.14 13,248.82 16,421.02 15,000.00 15,000.00 0.00 0.00% 210-2110-60040 DUES AND PUBLICATIONS 900.00 143.00 0.00 1,000.00 1,000.00 0.00 0.00% 210-2110-60050 TRAINING AND MEETINGS 0.00 170.00 167.41 1,000.00 500.00 -500.00 -50.00% 210-2110-60070 PHONE AND INTERNET 3,051.36 2,916.56 3,049.84 4,420.00 4,000.00 -420.00 -9.50% Budget Comparison Report
6/15/2023 11:47:04 AM Page 11 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-2110-60090 RENTS AND LEASES 2,363.24 1,574.99 1,056.03 2,500.00 2,500.00 0.00 0.00% 210-2110-60100 INSURANCE AND SURETIES 30,516.59 46,708.90 55,125.60 57,032.00 79,010.00 21,978.00 38.54% 210-2110-60110 UNIFORM AND CLOTHING 1,770.73 3,268.09 3,578.89 2,500.00 2,500.00 0.00 0.00% 210-2110-60120 SMALL TOOLS 0.00 95.83 258.72 500.00 500.00 0.00 0.00% 210-2110-61005 PERMIT 6,241.00 7,067.00 0.00 10,000.00 10,000.00 0.00 0.00% 210-2110-61010 PROFESSIONAL SERVICES 85,442.93 48,628.79 54,517.20 252,841.00 150,000.00 -102,841.00 -40.67% 210-2110-61020 ADMINISTRATIVE SERVICES 238,000.00 238,000.00 178,500.00 261,800.00 261,800.00 0.00 0.00% 210-2110-61040 IT SERVICES 24,964.70 24,846.80 30,900.41 30,417.00 30,417.00 0.00 0.00% 210-2110-61050 TEMPORARY EMPLOYEE SERVICES 2,089.52 1,897.01 0.00 4,000.00 4,000.00 0.00 0.00% 210-2110-61060 SOFTWARE MAINTENANCE AND SUPPORT 0.00 0.00 8,562.42 9,400.00 9,400.00 0.00 0.00% 210-2110-61070 LEGAL SERVICES 0.00 0.00 4,922.25 0.00 0.00 0.00 0.00% 210-2110-62020 MAINTENANCE VEHICLES 0.00 232.06 328.27 1,500.00 1,500.00 0.00 0.00% 210-2110-62030 MAINTENANCE OF EQUIPMENT 32,643.96 6,016.75 8,716.07 39,000.00 39,000.00 0.00 0.00% 210-2110-62040 FUEL 3,273.96 5,125.15 5,048.64 7,200.00 7,200.00 0.00 0.00% 210-2110-66000 TRANSFER OUT 284,852.00 289,850.00 217,387.50 284,850.00 284,850.00 0.00 0.00% 210-2110-66010 IT REPLACEMENT 0.00 0.00 2,886.15 5,000.00 5,000.00 0.00 0.00% 210-2110-70040 VEHICLES 0.00 9,992.10 0.00 0.00 0.00 0.00 0.00% Total Department: 2110 - SEWER OPERATIONS: 1,043,355.76 1,166,277.90 927,637.19 1,334,308.00 1,291,706.00 -42,602.00 -3.19% Department: 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 210-2120-50010 SALARIES-REGULAR 82,434.73 92,449.29 87,173.85 114,912.00 99,610.00 -15,302.00 -13.32% 210-2120-50030 OVERTIME 2,302.27 378.40 1,999.39 4,000.00 4,000.00 0.00 0.00% 210-2120-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM37,434.14 23,954.95 31,271.10 32,950.00 36,197.00 3,247.00 9.85% 210-2120-51020 MEDICAL INSURANCE 25,101.94 25,643.70 21,666.78 25,450.00 23,933.00 -1,517.00 -5.96% 210-2120-51030 UNEMPLOYMENT INSURANCE 611.78 216.45 205.16 412.00 412.00 0.00 0.00% 210-2120-51040 WORKERS' COMPENSATION 6,515.35 7,350.45 8,691.27 10,434.00 10,595.00 161.00 1.54% 210-2120-51050 LIFE INSURANCE 745.19 531.43 330.21 292.00 298.00 6.00 2.05% 210-2120-51060 DENTAL INSURANCE 2,685.58 2,858.56 2,423.96 2,090.00 2,090.00 0.00 0.00% 210-2120-51070 MEDICARE TAX 1,186.09 1,274.47 1,231.14 1,159.00 1,154.00 -5.00 -0.43% 210-2120-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.00 9.47 21.00 21.00 0.00 0.00% 210-2120-51080 DEFERRED COMPENSATION 445.72 788.98 682.78 570.00 570.00 0.00 0.00% 210-2120-60010 OFFICE SUPPLIES 351.33 794.26 283.97 1,000.00 1,000.00 0.00 0.00% 210-2120-60020 DEPARTMENT SUPPLIES 3,409.86 4,280.56 8,176.48 10,000.00 10,000.00 0.00 0.00% 210-2120-60030 POSTAGE 444.20 463.70 509.76 500.00 500.00 0.00 0.00% 210-2120-60040 DUES AND PUBLICATIONS 23,320.00 25,159.25 25,882.00 30,000.00 30,000.00 0.00 0.00% 210-2120-60050 TRAINING AND MEETINGS 50.00 0.00 235.00 1,500.00 1,500.00 0.00 0.00% 210-2120-60070 PHONE AND INTERNET 2,648.50 3,204.52 3,663.95 3,220.00 3,220.00 0.00 0.00% 210-2120-60080 UTILITIES 120,902.51 119,172.67 118,090.93 130,000.00 130,000.00 0.00 0.00% 210-2120-60090 RENTS AND LEASES 2,615.91 1,769.17 1,181.40 2,750.00 2,750.00 0.00 0.00% 210-2120-60100 INSURANCE AND SURETIES 30,516.59 46,708.90 55,125.60 57,032.00 79,010.00 21,978.00 38.54% Budget Comparison Report
6/15/2023 11:47:04 AM Page 12 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-2120-60110 UNIFORM AND CLOTHING 1,023.00 2,012.83 2,073.39 1,600.00 1,800.00 200.00 12.50% 210-2120-60120 SMALL TOOLS 505.63 422.13 248.16 800.00 800.00 0.00 0.00% 210-2120-61010 PROFESSIONAL SERVICES 75,378.77 55,580.63 52,435.22 72,000.00 167,000.00 95,000.00 131.94% 210-2120-61050 TEMPORARY EMPLOYEE SERVICES 0.00 10,851.51 29,198.78 40,000.00 40,000.00 0.00 0.00% 210-2120-61070 LEGAL SERVICES 0.00 100.00 0.00 0.00 5,000.00 5,000.00 0.00% 210-2120-61150 SLUDGE REMOVAL 41,318.21 71,307.68 75,950.54 80,000.00 80,000.00 0.00 0.00% 210-2120-61160 ENVIRONMENTAL MONITORING 5,596.01 -16,334.75 0.00 0.00 30,000.00 30,000.00 0.00% 210-2120-62010 MAINTENANCE BUILDINGS AND GROUNDS330.57 3,000.00 2,135.62 3,000.00 3,000.00 0.00 0.00% 210-2120-62020 MAINTENANCE VEHICLES 0.00 0.00 1,393.23 1,500.00 1,500.00 0.00 0.00% 210-2120-62030 MAINTENANCE OF EQUIPMENT 49,300.30 21,463.26 18,450.28 50,000.00 50,000.00 0.00 0.00% 210-2120-62040 FUEL 4,816.24 6,982.74 11,317.46 12,000.00 11,000.00 -1,000.00 -8.33% 210-2120-66000 TRANSFER OUT 591,136.00 591,136.16 443,352.12 591,137.00 591,136.00 -1.00 0.00% 210-2120-70050 OTHER EQUIPMENT 26,612.76 7,599.74 0.00 0.00 0.00 0.00 0.00% Total Department: 2120 - WASTE WATER TREATMENT PLANT … 1,139,739.18 1,111,121.64 1,005,389.00 1,280,329.00 1,418,096.00 137,767.00 10.76% Total Expense: 2,183,094.94 2,277,399.54 1,933,026.19 2,614,637.00 2,709,802.00 95,165.00 3.64% Total Fund: 210 - SEWER: 448,779.60 77,801.96 506,876.58 17,879.00 -11,286.00 -29,165.00 -163.12% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Revenue
Department: 7000 - CAPITAL PROJECTS
215-7000-46040 INTEREST EARNED 6,326.15 -12,403.67 1,162.79 0.00 0.00 0.00 0.00% 215-7000-49010 TRANSFER IN 284,852.00 284,850.00 213,637.50 284,850.00 284,850.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 291,178.15 272,446.33 214,800.29 284,850.00 284,850.00 0.00 0.00% Total Revenue: 291,178.15 272,446.33 214,800.29 284,850.00 284,850.00 0.00 0.00% Expense
Department: 7000 - CAPITAL PROJECTS
215-7000-61010 PROFESSIONAL SERVICES 39,160.75 37,073.47 0.00 0.00 0.00 0.00 0.00% 215-7000-62010 MAINTENANCE BUILDINGS & GROUNDS 0.00 0.00 40,499.99 51,600.00 51,600.00 0.00 0.00% 215-7000-64080 DEPRECIATION 1,032,760.00 1,007,309.00 0.00 0.00 0.00 0.00 0.00% 215-7000-72000 TULLY/2ND WATER/SEWER IMPROVEMENT PROJECT 0.00 0.00 652,436.70 1,135,886.00 612,000.00 -523,886.00 -46.12% 215-7000-73000 Vac-Con Truck Purchase 0.00 0.00 0.00 338,338.00 338,338.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 1,071,920.75 1,044,382.47 692,936.69 1,525,824.00 1,001,938.00 -523,886.00 -34.33% Total Expense: 1,071,920.75 1,044,382.47 692,936.69 1,525,824.00 1,001,938.00 -523,886.00 -34.33% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -780,742.60 -771,936.14 -478,136.40 -1,240,974.00 -717,088.00 523,886.00 -42.22% Fund: 220 - SEWER CAPACITY FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
220-7000-44910 SEWER CAPACITY FEES 770,251.25 660,240.00 459,943.13 685,540.00 502,000.00 -183,540.00 -26.77% Budget Comparison Report
6/15/2023 11:47:04 AM Page 13 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
220-7000-46040 INTEREST EARNED 1,715.13 -748.61 118.67 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 771,966.38 659,491.39 460,061.80 685,540.00 502,000.00 -183,540.00 -26.77% Total Revenue: 771,966.38 659,491.39 460,061.80 685,540.00 502,000.00 -183,540.00 -26.77% Expense
Department: 7000 - CAPITAL PROJECTS
220-7000-61010 PROFESSIONAL SERVICES 33,566.24 4,461.40 162.50 10,000.00 10,000.00 0.00 0.00% 220-7000-64010 INTEREST EXPENSE 27,573.61 0.00 0.00 0.00 0.00 0.00 0.00% 220-7000-66000 TRANSFER OUT 3,139,273.29 0.00 0.00 256,516.00 252,516.00 -4,000.00 -1.56% Total Department: 7000 - CAPITAL PROJECTS: 3,200,413.14 4,461.40 162.50 266,516.00 262,516.00 -4,000.00 -1.50% Total Expense: 3,200,413.14 4,461.40 162.50 266,516.00 262,516.00 -4,000.00 -1.50% Total Fund: 220 - SEWER CAPACITY FEE: -2,428,446.76 655,029.99 459,899.30 419,024.00 239,484.00 -179,540.00 -42.85% Fund: 225 - WWTP EXPANSION
Revenue
Department: 2110 - SEWER OPERATIONS
225-2110-46040 INTEREST EARNED 9,707.09 -110,636.49 -24,530.47 24,570.00 24,570.00 0.00 0.00% 225-2110-49010 TRANSFER IN 3,250,743.58 106,673.80 201,120.94 591,137.00 591,136.00 -1.00 0.00% 225-2110-49030 ASSET TRANSFER 479,665.71 484,462.36 242,231.18 0.00 0.00 0.00 0.00% Total Department: 2110 - SEWER OPERATIONS: 3,740,116.38 480,499.67 418,821.65 615,707.00 615,706.00 -1.00 0.00% Total Revenue: 3,740,116.38 480,499.67 418,821.65 615,707.00 615,706.00 -1.00 0.00% Expense
Department: 2110 - SEWER OPERATIONS
225-2110-64010 INTEREST EXPENSE 57,187.39 0.00 0.00 0.00 0.00 0.00 0.00% 225-2110-64030 GRANT CHARGE 111,470.44 106,673.79 101,829.16 101,830.00 96,936.00 -4,894.00 -4.81% Total Department: 2110 - SEWER OPERATIONS: 168,657.83 106,673.79 101,829.16 101,830.00 96,936.00 -4,894.00 -4.81% Total Expense: 168,657.83 106,673.79 101,829.16 101,830.00 96,936.00 -4,894.00 -4.81% Total Fund: 225 - WWTP EXPANSION: 3,571,458.55 373,825.88 316,992.49 513,877.00 518,770.00 4,893.00 0.95% Fund: 240 - WATER
Revenue
Department: 2410 - WATER OPERATIONS
240-2410-45100 WATER REVENUE 2,132,994.95 2,098,438.86 2,070,323.48 2,100,000.00 2,100,000.00 0.00 0.00% 240-2410-45122 WATER REVENUE-PROFESSIONAL SERVICES 0.00 0.00 -841.75 0.00 0.00 0.00 0.00% 240-2410-45144 WATER REVENUE-CONSTRUCTION WATER11,936.13 1,725.97 2,845.54 16,000.00 16,000.00 0.00 0.00% 240-2410-45190 FEE-RECONNECTION 65.00 0.00 3,370.00 3,100.00 3,100.00 0.00 0.00% 240-2410-46040 INTEREST EARNED 2,370.09 -1,766.78 471.97 0.00 0.00 0.00 0.00% 240-2410-46080 PENALTIES 28,053.49 29,445.93 28,295.54 27,000.00 27,000.00 0.00 0.00% 240-2410-46120 MISCELLANEOUS REVENUE 5,753.72 0.00 0.00 1,000.00 1,000.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 14 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
240-2410-49030 TRANSFER IN-ASSET 2,391,032.31 3,841,841.79 0.00 0.00 0.00 0.00 0.00% Total Department: 2410 - WATER OPERATIONS: 4,572,205.69 5,969,685.77 2,104,464.78 2,147,100.00 2,147,100.00 0.00 0.00% Total Revenue: 4,572,205.69 5,969,685.77 2,104,464.78 2,147,100.00 2,147,100.00 0.00 0.00% Expense
Department: 2410 - WATER OPERATIONS
240-2410-50010 SALARIES-REGULAR 165,045.88 195,000.98 205,783.11 265,323.00 290,347.00 25,024.00 9.43% 240-2410-50030 OVERTIME 2,884.61 3,730.86 4,992.47 3,600.00 5,000.00 1,400.00 38.89% 240-2410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM79,489.90 164,549.29 63,504.62 75,903.00 74,739.00 -1,164.00 -1.53% 240-2410-51020 MEDICAL INSURANCE 29,786.03 35,043.27 38,783.38 48,935.00 45,000.00 -3,935.00 -8.04% 240-2410-51030 UNEMPLOYMENT INSURANCE 1,514.78 819.53 525.55 1,601.00 1,745.00 144.00 8.99% 240-2410-51040 WORKERS' COMPENSATION 13,626.93 15,373.58 18,177.94 22,061.00 22,175.00 114.00 0.52% 240-2410-51050 LIFE INSURANCE 1,019.85 1,034.71 715.24 1,020.00 1,121.00 101.00 9.90% 240-2410-51060 DENTAL INSURANCE 2,897.35 4,157.69 4,499.42 5,199.00 6,512.00 1,313.00 25.25% 240-2410-51070 MEDICARE TAX 2,379.01 2,812.70 2,998.03 3,847.00 4,210.00 363.00 9.44% 240-2410-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.20 24.40 42.00 42.00 0.00 0.00% 240-2410-51080 DEFERRED COMPENSATION 626.17 1,031.79 1,118.99 2,214.00 2,412.00 198.00 8.94% 240-2410-60010 OFFICE SUPPLIES 908.63 1,353.64 2,708.19 3,500.00 3,500.00 0.00 0.00% 240-2410-60020 DEPARTMENT SUPPLIES 40,080.08 45,857.81 71,687.16 84,000.00 119,000.00 35,000.00 41.67% 240-2410-60030 POSTAGE 16,931.52 14,176.23 17,440.53 15,600.00 15,600.00 0.00 0.00% 240-2410-60040 DUES AND PUBLICATIONS 23,558.27 25,630.51 27,502.35 29,951.00 29,951.00 0.00 0.00% 240-2410-60050 TRAINING AND MEETINGS 1,968.03 1,948.58 1,136.41 3,900.00 4,000.00 100.00 2.56% 240-2410-60060 ADVERTISING 0.00 0.00 220.15 0.00 0.00 0.00 0.00% 240-2410-60070 PHONE AND INTERNET 2,839.53 3,204.58 2,991.95 4,120.00 4,120.00 0.00 0.00% 240-2410-60080 UTILITIES 137,581.84 130,601.59 112,148.14 135,000.00 135,000.00 0.00 0.00% 240-2410-60090 RENTS AND LEASES 2,616.12 1,769.36 1,181.41 2,500.00 2,500.00 0.00 0.00% 240-2410-60100 INSURANCE AND SURETIES 36,629.69 58,748.57 66,152.05 68,439.00 94,813.00 26,374.00 38.54% 240-2410-60110 UNIFORM AND CLOTHING 2,754.70 4,852.88 5,232.65 4,000.00 4,700.00 700.00 17.50% 240-2410-60120 SMALL TOOLS 879.32 4,293.85 1,251.42 1,500.00 1,500.00 0.00 0.00% 240-2410-61010 PROFESSIONAL SERVICES 81,373.42 210,018.83 134,472.60 265,841.00 285,841.00 20,000.00 7.52% 240-2410-61020 ADMINISTRATIVE SERVICES 164,000.00 82,000.00 123,000.00 180,400.00 180,400.00 0.00 0.00% 240-2410-61040 IT SERVICES 24,965.25 24,848.03 30,901.96 30,418.00 30,418.00 0.00 0.00% 240-2410-61050 TEMPORARY EMPLOYEE SERVICES 2,072.64 1,897.01 0.00 8,000.00 8,000.00 0.00 0.00% 240-2410-61060 SOFTWARE MAINTENANCE AND SUPPORT 0.00 0.00 9,785.63 10,000.00 10,000.00 0.00 0.00% 240-2410-61070 LEGAL SERVICES 0.00 0.00 1,847.25 0.00 5,000.00 5,000.00 0.00% 240-2410-62020 MAINTENANCE VEHICLES 2,165.78 3,580.44 213.46 2,000.00 2,000.00 0.00 0.00% 240-2410-62030 MAINTENANCE OF EQUIPMENT 52,138.61 16,724.71 29,403.60 41,000.00 71,000.00 30,000.00 73.17% 240-2410-62040 FUEL 4,234.35 5,140.91 6,668.08 9,000.00 7,000.00 -2,000.00 -22.22% 240-2410-64010 INTEREST EXPENSE 30,282.36 25,664.83 20,596.65 20,597.00 15,355.00 -5,242.00 -25.45% 240-2410-64080 DEPRECIATION 200,706.00 198,180.00 0.00 0.00 0.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 15 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
240-2410-66000 TRANSFER OUT 185,484.00 190,482.00 142,861.50 185,482.00 185,482.00 0.00 0.00% 240-2410-66010 IT REPLACEMENT 5,000.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00% 240-2410-70040 VEHICLES 0.00 590.65 1,209.08 1,500.00 1,500.00 0.00 0.00% 240-2410-70050 OTHER EQUIPMENT 21,339.40 1,640.57 0.00 0.00 0.00 0.00 0.00% 240-2410-70055 WATER METER REPLACEMENT 0.00 0.00 12,504.87 50,000.00 50,000.00 0.00 0.00% 240-2410-70060 HYDRANT FLUSHING PROJECT 0.00 0.00 0.00 37,440.00 0.00 -37,440.00 -100.00% Total Department: 2410 - WATER OPERATIONS: 1,339,780.05 1,476,760.18 1,164,240.24 1,628,933.00 1,724,983.00 96,050.00 5.90% Total Expense: 1,339,780.05 1,476,760.18 1,164,240.24 1,628,933.00 1,724,983.00 96,050.00 5.90% Total Fund: 240 - WATER: 3,232,425.64 4,492,925.59 940,224.54 518,167.00 422,117.00 -96,050.00 -18.54% Fund: 245 - WATER TCP123
Revenue
Department: 2420 - WATER - TCP123
245-2420-46070 TCP123 FMC SETTLEMENT FUND 2,810,492.15 999,900.00 1,000,000.00 1,000,000.00 1,000,000.00 0.00 0.00% Total Department: 2420 - WATER - TCP123: 2,810,492.15 999,900.00 1,000,000.00 1,000,000.00 1,000,000.00 0.00 0.00% Total Revenue: 2,810,492.15 999,900.00 1,000,000.00 1,000,000.00 1,000,000.00 0.00 0.00% Expense
Department: 2420 - WATER - TCP123
245-2420-61010 PROFESSIONAL SERVICES 17,222.28 145,796.28 20,684.85 159,504.00 0.00 -159,504.00 -100.00% Total Department: 2420 - WATER - TCP123: 17,222.28 145,796.28 20,684.85 159,504.00 0.00 -159,504.00 -100.00% Total Expense: 17,222.28 145,796.28 20,684.85 159,504.00 0.00 -159,504.00 -100.00% Total Fund: 245 - WATER TCP123: 2,793,269.87 854,103.72 979,315.15 840,496.00 1,000,000.00 159,504.00 18.98% Fund: 250 - WATER CAPACITY FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
250-7000-44910 WATER CAPACITY FEES 212,958.25 190,663.00 165,430.50 410,724.00 410,724.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 212,958.25 190,663.00 165,430.50 410,724.00 410,724.00 0.00 0.00% Total Revenue: 212,958.25 190,663.00 165,430.50 410,724.00 410,724.00 0.00 0.00% Expense
Department: 7000 - CAPITAL PROJECTS
250-7000-61010 PROFESSIONAL SERVICES 4,845.43 4,461.40 162.50 10,000.00 10,000.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 4,845.43 4,461.40 162.50 10,000.00 10,000.00 0.00 0.00% Total Expense: 4,845.43 4,461.40 162.50 10,000.00 10,000.00 0.00 0.00% Total Fund: 250 - WATER CAPACITY FEE: 208,112.82 186,201.60 165,268.00 400,724.00 400,724.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 16 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 255 - WATER FIXED ASSET REPLACEMENT
Revenue
Department: 7000 - CAPITAL PROJECTS
255-7000-46040 INTEREST EARNED 1,760.91 -5,170.11 -459.07 0.00 0.00 0.00 0.00% 255-7000-47080 STATE REVOLVING FUND 2,575,402.00 2,501,085.00 0.00 5,400,000.00 2,283,402.00 -3,116,598.00 -57.71% 255-7000-49010 TRANSFER IN 185,484.00 185,482.00 139,111.50 185,482.00 185,482.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 2,762,646.91 2,681,396.89 138,652.43 5,585,482.00 2,468,884.00 -3,116,598.00 -55.80% Total Revenue: 2,762,646.91 2,681,396.89 138,652.43 5,585,482.00 2,468,884.00 -3,116,598.00 -55.80% Expense
Department: 7000 - CAPITAL PROJECTS
255-7000-66030 TRANSFER OUT-ASSET 2,391,032.31 3,841,841.79 0.00 0.00 0.00 0.00 0.00% 255-7000-71030 WELL #9 0.00 0.00 2,283,402.51 5,400,000.00 2,283,402.00 -3,116,598.00 -57.71% 255-7000-71090 Well #3 0.00 0.00 8,437.44 0.00 0.00 0.00 0.00% 255-7000-72000 TULLY/2ND WATER/SEWER IMPROVEMENT PROJECT 0.00 0.00 128,549.21 360,535.00 232,000.00 -128,535.00 -35.65% 255-7000-73000 Vac-Con Truck Purchase 0.00 0.00 0.00 112,779.00 112,779.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 2,391,032.31 3,841,841.79 2,420,389.16 5,873,314.00 2,628,181.00 -3,245,133.00 -55.25% Total Expense: 2,391,032.31 3,841,841.79 2,420,389.16 5,873,314.00 2,628,181.00 -3,245,133.00 -55.25% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: 371,614.60 -1,160,444.90 -2,281,736.73 -287,832.00 -159,297.00 128,535.00 -44.66% Fund: 270 - COMMUNITY/SENIOR CENTER
Revenue
Department: 2710 - COMMUNITY/SENIOR CENTER
270-2710-46020 RENTAL REVENUE 1,710.00 19,208.96 5,894.34 18,000.00 15,000.00 -3,000.00 -16.67% 270-2710-46030 MOPPING SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 270-2710-46120 MISCELLANOUS REVENUE 0.00 0.00 0.00 131,329.00 151,000.00 19,671.00 14.98% 270-2710-46130 DONATION 2,500.00 0.00 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 Department: 2710 - COMMUNITY/SENIOR CENTER: 11,710.00 26,708.96 9,644.34 156,829.00 173,500.00 16,671.00 10.63% Total Revenue: 11,710.00 26,708.96 9,644.34 156,829.00 173,500.00 16,671.00 10.63% Expense
Department: 2710 - COMMUNITY/SENIOR CENTER
270-2710-60020 DEPARTMENT SUPPLIES 86.29 1,100.00 700.00 1,300.00 1,300.00 0.00 0.00% 270-2710-60080 UTILITIES 2,573.11 3,701.80 5,669.28 5,500.00 5,500.00 0.00 0.00% 270-2710-61010 PROFESSIONAL SERVICES 420.00 0.00 141,248.96 141,248.96 151,000.00 9,751.04 6.90% 270-2710-61080 PEST CONTROL 1,447.00 1,432.50 1,457.50 1,450.00 1,450.00 0.00 0.00% 270-2710-61090 JANITORIAL SERVICES 4,072.00 10,675.00 5,186.13 10,000.00 10,000.00 0.00 0.00% 270-2710-62010 MAINTENANCE BUILDINGS AND GROUNDS278.00 1,442.69 1,506.92 1,500.00 1,500.00 0.00 0.00% 270-2710-62030 MAINTENANCE OF EQUIPMENT 324.74 179.61 0.00 1,000.00 1,000.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 17 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
270-2710-64080 DEPRECIATION 24,176.00 24,176.00 0.00 0.00 0.00 0.00 0.00% Total Department: 2710 - COMMUNITY/SENIOR CENTER: 33,377.14 42,707.60 155,768.79 161,998.96 171,750.00 9,751.04 6.02% Total Expense: 33,377.14 42,707.60 155,768.79 161,998.96 171,750.00 9,751.04 6.02% Total Fund: 270 - COMMUNITY/SENIOR CENTER: -21,667.14 -15,998.64 -146,124.45 -5,169.96 1,750.00 6,919.96 -133.85% Fund: 280 - USF COMMUNITY CENTER
Revenue
Department: 2810 - USF COMMUNITY CENTER
280-2810-46020 RENTAL REVENUE 14,467.00 6,634.00 2,210.00 1,000.00 2,500.00 1,500.00 150.00% Total Department: 2810 - USF COMMUNITY CENTER: 14,467.00 6,634.00 2,210.00 1,000.00 2,500.00 1,500.00 150.00% Total Revenue: 14,467.00 6,634.00 2,210.00 1,000.00 2,500.00 1,500.00 150.00% Expense
Department: 2810 - USF COMMUNITY CENTER
280-2810-60010 OFFICE SUPPLIES 400.79 336.68 649.87 400.00 400.00 0.00 0.00% 280-2810-60020 DEPARTMENT SUPPLIES 500.00 0.00 252.36 300.00 300.00 0.00 0.00% 280-2810-60080 UTILITIES 3,421.04 2,850.48 3,103.96 3,200.00 3,200.00 0.00 0.00% 280-2810-62010 MAINTENANCE BUILDINGS AND GROUNDS 0.00 288.35 500.00 500.00 500.00 0.00 0.00% 280-2810-62030 MAINTENANCE OF EQUIPMENT 300.00 0.00 696.88 700.00 700.00 0.00 0.00% 280-2810-64040 MISCELLANEOUS 259.83 0.00 0.00 300.00 300.00 0.00 0.00% 280-2810-66000 TRANSFER OUT 7,620.00 5,715.00 0.00 7,620.00 7,620.00 0.00 0.00% Total Department: 2810 - USF COMMUNITY CENTER: 12,501.66 9,190.51 5,203.07 13,020.00 13,020.00 0.00 0.00% Total Expense: 12,501.66 9,190.51 5,203.07 13,020.00 13,020.00 0.00 0.00% Total Fund: 280 - USF COMMUNITY CENTER: 1,965.34 -2,556.51 -2,993.07 -12,020.00 -10,520.00 1,500.00 -12.48% Fund: 310 - GARBAGE
Revenue
Department: 3110 - GARBAGE
310-3110-45010 GARBAGE SERVICE REVENUE 566,431.64 742,866.63 911,927.15 935,000.00 939,000.00 4,000.00 0.43% 310-3110-46040 INTEREST EARNED 148.26 -370.12 -35.79 0.00 0.00 0.00 0.00% Total Department: 3110 - GARBAGE: 566,579.90 742,496.51 911,891.36 935,000.00 939,000.00 4,000.00 0.43% Total Revenue: 566,579.90 742,496.51 911,891.36 935,000.00 939,000.00 4,000.00 0.43% Expense
Department: 3110 - GARBAGE
310-3110-60020 DEPARTMENT SUPPLIES 0.00 115.56 0.00 0.00 0.00 0.00 0.00% 310-3110-61010 PROFESSIONAL SERVICES 516,031.10 687,344.01 709,600.72 864,000.00 847,200.00 -16,800.00 -1.94% Budget Comparison Report
6/15/2023 11:47:04 AM Page 18 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
310-3110-61030 FRANCHISE FEE 44,872.82 46,675.59 49,226.96 71,000.00 91,800.00 20,800.00 29.30% Total Department: 3110 - GARBAGE: 560,903.92 734,135.16 758,827.68 935,000.00 939,000.00 4,000.00 0.43% Total Expense: 560,903.92 734,135.16 758,827.68 935,000.00 939,000.00 4,000.00 0.43% Total Fund: 310 - GARBAGE: 5,675.98 8,361.35 153,063.68 0.00 0.00 0.00 0.00% Fund: 320 - GAS TAX 2103
Revenue
Department: 8000 - STREET PROJECTS
320-8000-46040 INTEREST EARNED 202.85 -451.89 59.44 0.00 0.00 0.00 0.00% 320-8000-47410 HIGHWAY USER TAX 48,690.29 57,821.14 55,674.40 65,643.00 69,434.00 3,791.00 5.78% Total Department: 8000 - STREET PROJECTS: 48,893.14 57,369.25 55,733.84 65,643.00 69,434.00 3,791.00 5.78% Total Revenue: 48,893.14 57,369.25 55,733.84 65,643.00 69,434.00 3,791.00 5.78% Expense
Department: 8000 - STREET PROJECTS
320-8000-60020 DEPARTMENT SUPPLIES 2,000.00 0.00 0.00 0.00 2,500.00 2,500.00 0.00% 320-8000-61140 STREET STRIPING 9,227.22 35,000.00 0.00 35,000.00 35,000.00 0.00 0.00% 320-8000-66000 TRANSFER OUT 3,600.00 3,600.00 2,700.00 3,600.00 3,600.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 14,827.22 38,600.00 2,700.00 38,600.00 41,100.00 2,500.00 6.48% Total Expense: 14,827.22 38,600.00 2,700.00 38,600.00 41,100.00 2,500.00 6.48% Total Fund: 320 - GAS TAX 2103: 34,065.92 18,769.25 53,033.84 27,043.00 28,334.00 1,291.00 4.77% Fund: 321 - GAS TAX 2105
Revenue
Department: 8000 - STREET PROJECTS
321-8000-46040 INTEREST EARNED 0.00 0.00 24.41 0.00 0.00 0.00 0.00% 321-8000-47410 HIGHWAY USER TAX 37,180.82 40,604.55 38,925.28 45,478.00 47,022.00 1,544.00 3.40% Total Department: 8000 - STREET PROJECTS: 37,180.82 40,604.55 38,949.69 45,478.00 47,022.00 1,544.00 3.40% Total Revenue: 37,180.82 40,604.55 38,949.69 45,478.00 47,022.00 1,544.00 3.40% Expense
Department: 8000 - STREET PROJECTS
321-8000-60020 DEPARTMENT SUPPLIES 6,291.16 3,084.63 5,651.43 7,500.00 7,500.00 0.00 0.00% 321-8000-61010 PROFESSIONAL SERVICES 1,000.00 1,000.00 0.00 1,000.00 1,000.00 0.00 0.00% 321-8000-66000 TRANSFER OUT 17,000.00 17,000.00 12,750.00 17,000.00 17,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 24,291.16 21,084.63 18,401.43 25,500.00 25,500.00 0.00 0.00% Total Expense: 24,291.16 21,084.63 18,401.43 25,500.00 25,500.00 0.00 0.00% Total Fund: 321 - GAS TAX 2105: 12,889.66 19,519.92 20,548.26 19,978.00 21,522.00 1,544.00 7.73% Budget Comparison Report
6/15/2023 11:47:04 AM Page 19 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 322 - GAS TAX 2106
Revenue
Department: 8000 - STREET PROJECTS
322-8000-47410 HIGHWAY USER TAX 26,005.87 28,418.10 27,145.84 30,642.00 31,933.00 1,291.00 4.21% Total Department: 8000 - STREET PROJECTS: 26,005.87 28,418.10 27,145.84 30,642.00 31,933.00 1,291.00 4.21% Total Revenue: 26,005.87 28,418.10 27,145.84 30,642.00 31,933.00 1,291.00 4.21% Expense
Department: 8000 - STREET PROJECTS
322-8000-60080 UTILITIES 45,157.99 43,767.48 44,216.19 30,000.00 45,000.00 15,000.00 50.00% Total Department: 8000 - STREET PROJECTS: 45,157.99 43,767.48 44,216.19 30,000.00 45,000.00 15,000.00 50.00% Total Expense: 45,157.99 43,767.48 44,216.19 30,000.00 45,000.00 15,000.00 50.00% Total Fund: 322 - GAS TAX 2106: -19,152.12 -15,349.38 -17,070.35 642.00 -13,067.00 -13,709.00 -2,135.36% Fund: 323 - GAS TAX 2107
Revenue
Department: 8000 - STREET PROJECTS
323-8000-47410 HIGHWAY USER TAX 50,311.92 48,563.10 53,008.79 62,070.00 56,400.00 -5,670.00 -9.13% Total Department: 8000 - STREET PROJECTS: 50,311.92 48,563.10 53,008.79 62,070.00 56,400.00 -5,670.00 -9.13% Department: 9999 - NON DEPARTMENTAL
323-9999-49010 TRANSFER IN 0.00 0.00 0.00 9,221.00 9,221.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 0.00 0.00 0.00 9,221.00 9,221.00 0.00 0.00% Total Revenue: 50,311.92 48,563.10 53,008.79 71,291.00 65,621.00 -5,670.00 -7.95% Expense
Department: 8000 - STREET PROJECTS
323-8000-61010 PROFESSIONAL SERVICES 21,645.49 22,694.61 20,845.77 23,000.00 25,000.00 2,000.00 8.70% 323-8000-66000 TRANSFER OUT 25,000.00 25,000.00 18,750.00 25,000.00 25,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 46,645.49 47,694.61 39,595.77 48,000.00 50,000.00 2,000.00 4.17% Total Expense: 46,645.49 47,694.61 39,595.77 48,000.00 50,000.00 2,000.00 4.17% Total Fund: 323 - GAS TAX 2107: 3,666.43 868.49 13,413.02 23,291.00 15,621.00 -7,670.00 -32.93% Fund: 324 - GAS TAX 2107.5
Revenue
Department: 8000 - STREET PROJECTS
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 Department: 8000 - STREET PROJECTS: 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% Budget Comparison Report
6/15/2023 11:47:04 AM Page 20 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
Department: 8000 - STREET PROJECTS
324-8000-66000 TRANSFER OUT 1,000.00 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 1,000.00 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Expense: 1,000.00 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 1,250.00 1,000.00 1,000.00 0.00 0.00% Fund: 325 - MEASURE L SALES TAX - ROADS
Revenue
Department: 8000 - STREET PROJECTS
325-8000-41020 TAX-LOCAL STREETS AND ROADS 342,954.55 387,848.11 256,809.44 300,000.00 300,000.00 0.00 0.00% 325-8000-41025 INTEREST-STREETS & ROADS 0.00 290.00 346.49 0.00 0.00 0.00 0.00% 325-8000-41040 TAX-TRAFFIC MANAGEMENT 68,590.92 77,569.62 51,361.89 60,000.00 60,000.00 0.00 0.00% 325-8000-41045 INTEREST-TRAFFIC MANAGEMENT 0.00 57.96 69.30 0.00 0.00 0.00 0.00% 325-8000-41050 TAX-BIKE AND PEDESTRIAN 34,295.47 38,785.52 25,715.59 30,000.00 30,000.00 0.00 0.00% 325-8000-41055 INTEREST-BIKE & PEDESTRIAN 0.00 28.26 0.00 0.00 0.00 0.00 0.00% 325-8000-46040 INTEREST EARNED 725.84 -2,621.23 367.10 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 446,566.78 501,958.24 334,669.81 390,000.00 390,000.00 0.00 0.00% Total Revenue: 446,566.78 501,958.24 334,669.81 390,000.00 390,000.00 0.00 0.00% Expense
Department: 8000 - STREET PROJECTS
325-8000-80015 STREET OVERLAY-MISC 0.00 0.00 5,002.50 0.00 0.00 0.00 0.00% 325-8000-80025 StanCOG-PMP 0.00 14,396.80 0.00 0.00 0.00 0.00 0.00% 325-8000-80060 SANTA FE OVERLAY 6,765.50 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 6,765.50 14,396.80 5,002.50 0.00 0.00 0.00 0.00% Total Expense: 6,765.50 14,396.80 5,002.50 0.00 0.00 0.00 0.00% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 439,801.28 487,561.44 329,667.31 390,000.00 390,000.00 0.00 0.00% Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Revenue
Department: 8000 - STREET PROJECTS
326-8000-47420 SB 1-ROADS MAINTENANCE REHABILITATION 145,031.93 148,104.41 156,533.54 161,719.00 181,616.00 19,897.00 12.30% Total Department: 8000 - STREET PROJECTS: 145,031.93 148,104.41 156,533.54 161,719.00 181,616.00 19,897.00 12.30% Total Revenue: 145,031.93 148,104.41 156,533.54 161,719.00 181,616.00 19,897.00 12.30% Expense
Department: 8000 - STREET PROJECTS
326-8000-80020 WHITMORE SIDEWALK IMPROVEMENT PROJECT 0.00 8,741.50 29,281.34 270,548.00 243,717.00 -26,831.00 -9.92% Budget Comparison Report
6/15/2023 11:47:04 AM Page 21 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
326-8000-80060 SANTA FE OVERLAY PHASE II 16,341.84 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 16,341.84 8,741.50 29,281.34 270,548.00 243,717.00 -26,831.00 -9.92% Total Expense: 16,341.84 8,741.50 29,281.34 270,548.00 243,717.00 -26,831.00 -9.92% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 128,690.09 139,362.91 127,252.20 -108,829.00 -62,101.00 46,728.00 -42.94% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
370-7000-44910 DEVELOPMENT IMPACT FEES 54,386.25 47,112.00 30,240.00 108,864.00 108,864.00 0.00 0.00% 370-7000-46040 INTEREST EARNED 264.11 -550.47 62.58 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 54,650.36 46,561.53 30,302.58 108,864.00 108,864.00 0.00 0.00% Total Revenue: 54,650.36 46,561.53 30,302.58 108,864.00 108,864.00 0.00 0.00% Expense
Department: 7000 - CAPITAL PROJECTS
370-7000-61010 PROFESSIONAL SERVICES 2,138.50 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 2,138.50 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Expense: 2,138.50 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 52,511.86 46,561.53 30,302.58 98,864.00 98,864.00 0.00 0.00% Fund: 371 - TRENCH CUT FUND
Revenue
Department: 8000 - STREET PROJECTS
371-8000-44050 FEE - TRENCH CUT 116.80 219,000.00 0.00 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 116.80 219,000.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 116.80 219,000.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 371 - TRENCH CUT FUND: 116.80 219,000.00 0.00 0.00 0.00 0.00 0.00% Fund: 372 - IT RESERVE
Revenue
Department: 3720 - INFORMATION TECHNOLOGY
372-3720-46040 INTEREST EARNED 47.96 -275.15 23.94 0.00 0.00 0.00 0.00% 372-3720-49010 TRANSFER IN 10,000.00 15,000.00 11,250.00 15,000.00 15,000.00 0.00 0.00% Total Department: 3720 - INFORMATION TECHNOLOGY: 10,047.96 14,724.85 11,273.94 15,000.00 15,000.00 0.00 0.00% Total Revenue: 10,047.96 14,724.85 11,273.94 15,000.00 15,000.00 0.00 0.00% Expense
Department: 3720 - INFORMATION TECHNOLOGY
372-3720-70060 SOFTWARE 1,919.41 0.00 0.00 5,000.00 5,000.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 22 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
372-3720-70070 COMPUTER HARDWARE 0.00 3,157.90 10,843.52 16,200.00 30,000.00 13,800.00 85.19% Total Department: 3720 - INFORMATION TECHNOLOGY: 1,919.41 3,157.90 10,843.52 21,200.00 35,000.00 13,800.00 65.09% Total Expense: 1,919.41 3,157.90 10,843.52 21,200.00 35,000.00 13,800.00 65.09% Total Fund: 372 - IT RESERVE: 8,128.55 11,566.95 430.42 -6,200.00 -20,000.00 -13,800.00 222.58% Fund: 374 - DIABILITY ACCESS AND EDUCATION
Revenue
Department: 3740 - DISABILITY ACCESS AND EDUCATION
374-3740-46055 CASP REVENUE 1,439.82 1,234.62 1,053.36 1,200.00 1,200.00 0.00 0.00% Total Department: 3740 - DISABILITY ACCESS AND EDUCATION: 1,439.82 1,234.62 1,053.36 1,200.00 1,200.00 0.00 0.00% Total Revenue: 1,439.82 1,234.62 1,053.36 1,200.00 1,200.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,439.82 1,234.62 1,053.36 1,200.00 1,200.00 0.00 0.00% Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
Revenue
Department: 9999 - NON DEPARTMENTAL
380-9999-40010 CLFRF TRANCHE FUNDS RECEIVED 0.00 61,703.86 0.00 0.00 0.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 0.00 61,703.86 0.00 0.00 0.00 0.00 0.00% Total Revenue: 0.00 61,703.86 0.00 0.00 0.00 0.00 0.00% Expense
Department: 1055 - PUBLIC WORKS
380-1055-50020 SALARIES-EXTRA HELP 0.00 0.00 34,725.00 32,085.00 40,000.00 7,915.00 24.67% 380-1055-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 312.80 0.00 0.00 0.00 0.00% 380-1055-51070 MEDICARE TAX 0.00 0.00 2,656.47 2,480.00 3,060.00 580.00 23.39% 380-1055-51075 EMPLOYMENT TRAINING TAX 0.00 0.00 14.01 0.00 0.00 0.00 0.00% Total Department: 1055 - PUBLIC WORKS: 0.00 0.00 37,708.28 34,565.00 43,060.00 8,495.00 24.58% Department: 2000 - EC-2
380-2000-61010 EC-2 PROFESSIONAL SERVICES 0.00 10,300.00 5,891.80 6,000.00 6,000.00 0.00 0.00% Total Department: 2000 - EC-2: 0.00 10,300.00 5,891.80 6,000.00 6,000.00 0.00 0.00% Department: 4000 - EC4
380-4000-51000 EC 4-CLFRF/ARPA-PREMIUM PAY 0.00 51,403.86 70,759.53 70,760.00 0.00 -70,760.00 -100.00% Total Department: 4000 - EC4: 0.00 51,403.86 70,759.53 70,760.00 0.00 -70,760.00 -100.00% Department: 6000 - ARPA-REVENUE REPLACEMENT
380-6000-61000 SCANNERS 0.00 0.00 5,328.47 10,000.00 0.00 -10,000.00 -100.00% 380-6000-61001 CARPORTS 0.00 0.00 40,151.30 40,883.00 0.00 -40,883.00 -100.00% 380-6000-61002 ARPA-CHRISTMAS TREE 0.00 0.00 15,211.50 15,195.00 0.00 -15,195.00 -100.00% 380-6000-61003 ARPA-A/C UNITS 0.00 0.00 67,056.10 69,045.10 0.00 -69,045.10 -100.00% 380-6000-61004 ARPA-4TH ST CONCRETE-COMM CTR/POL SVCS0.00 0.00 111,172.80 110,015.00 0.00 -110,015.00 -100.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 23 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
380-6000-61006 STORMWATER PUMPS TULLY/HATCH-STARN PARK 0.00 0.00 24,390.00 24,390.00 0.00 -24,390.00 -100.00% 380-6000-61007 COMMUNITY SENIOR CENTER IMPROVEMENTS0.00 0.00 194,080.71 255,493.18 0.00 -255,493.18 -100.00% 380-6000-61008 3RD STREET ADA 0.00 0.00 33,155.00 32,795.00 0.00 -32,795.00 -100.00% 380-6000-61009 NEW OFFICES- PLANNING/BUILDING 0.00 0.00 58,649.37 57,803.49 0.00 -57,803.49 -100.00% 380-6000-64040 ARPA-MISCELLANEOUS 0.00 0.00 16,213.78 13,283.00 0.00 -13,283.00 -100.00% Total Department: 6000 - ARPA-REVENUE REPLACEMENT: 0.00 0.00 565,409.03 628,902.77 0.00 -628,902.77 -100.00% Total Expense: 0.00 61,703.86 679,768.64 740,227.77 49,060.00 -691,167.77 -93.37% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 0.00 -679,768.64 -740,227.77 -49,060.00 691,167.77 -93.37% Fund: 383 - VEHICLE ABATEMENT
Revenue
Department: 3830 - VEHICLE ABATEMENT
383-3830-47040 ABANDONED VEHICLE ABATEMENT 21,740.18 19,183.24 25,771.43 20,000.00 20,000.00 0.00 0.00% Total Department: 3830 - VEHICLE ABATEMENT: 21,740.18 19,183.24 25,771.43 20,000.00 20,000.00 0.00 0.00% Total Revenue: 21,740.18 19,183.24 25,771.43 20,000.00 20,000.00 0.00 0.00% Expense
Department: 3830 - VEHICLE ABATEMENT
383-3830-66000 TRANSFER OUT 10,000.00 20,000.00 15,000.00 20,000.00 20,000.00 0.00 0.00% Total Department: 3830 - VEHICLE ABATEMENT: 10,000.00 20,000.00 15,000.00 20,000.00 20,000.00 0.00 0.00% Total Expense: 10,000.00 20,000.00 15,000.00 20,000.00 20,000.00 0.00 0.00% Total Fund: 383 - VEHICLE ABATEMENT: 11,740.18 -816.76 10,771.43 0.00 0.00 0.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FUND
Revenue
Department: 3840 - SUPPLEMENTAL LAW ENFORCEMENT
384-3840-46040 INTEREST EARNED 453.05 -1,325.64 117.65 0.00 0.00 0.00 0.00% 384-3840-46120 MISCELLANEOUS REVENUE 0.00 21,094.20 0.00 0.00 0.00 0.00 0.00% 384-3840-47060 SUPPLEMENTAL LAW ENFORCEMENT SERVICES 170,922.67 115,297.73 100,688.42 150,000.00 150,000.00 0.00 0.00% Total Department: 3840 - SUPPLEMENTAL LAW ENFORCEMEN… 171,375.72 135,066.29 100,806.07 150,000.00 150,000.00 0.00 0.00% Total Revenue: 171,375.72 135,066.29 100,806.07 150,000.00 150,000.00 0.00 0.00% Expense
Department: 3840 - SUPPLEMENTAL LAW ENFORCEMENT
384-3840-60070 PHONE AND INTERNET 3,088.90 0.00 13,430.62 14,000.00 14,000.00 0.00 0.00% 384-3840-60080 UTILITIES 1,740.10 1,740.18 1,609.39 1,800.00 1,800.00 0.00 0.00% 384-3840-61010 PROFESSIONAL SERVICES 5,080.91 5,000.00 5,000.00 5,000.00 5,000.00 0.00 0.00% 384-3840-66000 TRANSFER OUT 0.00 115,000.00 0.00 192,000.00 150,000.00 -42,000.00 -21.88% Budget Comparison Report
6/15/2023 11:47:04 AM Page 24 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
384-3840-70080 POLICE EQUIPMENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 3840 - SUPPLEMENTAL LAW ENFORCEMEN… 9,909.91 121,740.18 20,040.01 212,800.00 170,800.00 -42,000.00 -19.74% Total Expense: 9,909.91 121,740.18 20,040.01 212,800.00 170,800.00 -42,000.00 -19.74% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 161,465.81 13,326.11 80,766.06 -62,800.00 -20,800.00 42,000.00 -66.88% Fund: 392 - 94-STBG-799 HOUSING REHAB
Revenue
Department: 3900 - HOUSING
392-3900-46040 INTEREST EARNED 299.07 -562.05 53.02 0.00 0.00 0.00 0.00% 392-3900-46060 PROGRAM INCOME-CDBG LOAN REPAYMENT 980.20 0.00 679.58 1,000.00 1,600.00 600.00 60.00% Total Department: 3900 - HOUSING: 1,279.27 -562.05 732.60 1,000.00 1,600.00 600.00 60.00% Total Revenue: 1,279.27 -562.05 732.60 1,000.00 1,600.00 600.00 60.00% Total Fund: 392 - 94-STBG-799 HOUSING REHAB: 1,279.27 -562.05 732.60 1,000.00 1,600.00 600.00 60.00% Fund: 394 - 96-STBG-1013 REHAB
Revenue
Department: 3900 - HOUSING
394-3900-46040 INTEREST EARNED 277.40 -517.33 48.55 0.00 0.00 0.00 0.00% Total Department: 3900 - HOUSING: 277.40 -517.33 48.55 0.00 0.00 0.00 0.00% Total Revenue: 277.40 -517.33 48.55 0.00 0.00 0.00 0.00% Total Fund: 394 - 96-STBG-1013 REHAB: 277.40 -517.33 48.55 0.00 0.00 0.00 0.00% Fund: 410 - LOCAL TRANSPORATION
Expense
Department: 8000 - STREET PROJECTS
410-8000-60080 UTILITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 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: 410 - LOCAL TRANSPORATION: 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 420 - TRANPORTATION STREET PROJECTS
Revenue
Department: 8000 - STREET PROJECTS
420-8000-47550 GRANT-RSTP-WHITMORE CROSSWALK 0.00 487.00 1,417.89 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 0.00 487.00 1,417.89 0.00 0.00 0.00 0.00% Total Revenue: 0.00 487.00 1,417.89 0.00 0.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 25 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
Department: 8000 - STREET PROJECTS
420-8000-80020 WHITMORE CROSSWALK 5,820.01 0.00 450.00 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 5,820.01 0.00 450.00 0.00 0.00 0.00 0.00% Total Expense: 5,820.01 0.00 450.00 0.00 0.00 0.00 0.00% Total Fund: 420 - TRANPORTATION STREET PROJECTS: -5,820.01 487.00 967.89 0.00 0.00 0.00 0.00% Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG
Revenue
Department: 8000 - STREET PROJECTS
425-8000-47580 GRANT-CDBG-WALKER LANE -161.32 37,151.32 6,600.00 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: -161.32 37,151.32 6,600.00 0.00 0.00 0.00 0.00% Total Revenue: -161.32 37,151.32 6,600.00 0.00 0.00 0.00 0.00% Expense
Department: 8000 - STREET PROJECTS
425-8000-80580 WALKER LANE 28,362.41 868.71 15,262.50 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 28,362.41 868.71 15,262.50 0.00 0.00 0.00 0.00% Total Expense: 28,362.41 868.71 15,262.50 0.00 0.00 0.00 0.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: -28,523.73 36,282.61 -8,662.50 0.00 0.00 0.00 0.00% Fund: 450 - STORM DRAIN DEV IMPACT FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
450-7000-44910 DEVELOPMENT IMPACT FEES 161,954.59 135,072.00 95,125.98 303,912.00 303,912.00 0.00 0.00% 450-7000-46040 INTEREST EARNED 750.38 -1,875.82 200.67 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 162,704.97 133,196.18 95,326.65 303,912.00 303,912.00 0.00 0.00% Total Revenue: 162,704.97 133,196.18 95,326.65 303,912.00 303,912.00 0.00 0.00% Expense
Department: 7000 - CAPITAL PROJECTS
450-7000-61010 PROFESSIONAL SERVICES 2,138.50 0.00 30,987.17 240,129.00 240,129.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 2,138.50 0.00 30,987.17 240,129.00 240,129.00 0.00 0.00% Total Expense: 2,138.50 0.00 30,987.17 240,129.00 240,129.00 0.00 0.00% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: 160,566.47 133,196.18 64,339.48 63,783.00 63,783.00 0.00 0.00% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
451-7000-44910 DEVELOPMENT IMPACT FEES 189,081.25 146,400.00 97,252.44 50,000.00 50,000.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 26 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
451-7000-46040 INTEREST EARNED 1,923.58 -4,096.89 399.89 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 191,004.83 142,303.11 97,652.33 50,000.00 50,000.00 0.00 0.00% Total Revenue: 191,004.83 142,303.11 97,652.33 50,000.00 50,000.00 0.00 0.00% Expense
Department: 7000 - CAPITAL PROJECTS
451-7000-61010 PROFESSIONAL SERVICES 21,342.86 20,986.40 1,150.00 4,200.00 4,200.00 0.00 0.00% 451-7000-71010 ENTERPRISE RESOURCE MANAGEMENT 0.00 2,778.16 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 21,342.86 23,764.56 1,150.00 4,200.00 4,200.00 0.00 0.00% Total Expense: 21,342.86 23,764.56 1,150.00 4,200.00 4,200.00 0.00 0.00% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 169,661.97 118,538.55 96,502.33 45,800.00 45,800.00 0.00 0.00% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Revenue
Department: 8000 - STREET PROJECTS
452-8000-44910 DEVELOPMENT IMPACT FEES 232,520.25 196,848.00 123,030.00 240,000.00 240,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 232,520.25 196,848.00 123,030.00 240,000.00 240,000.00 0.00 0.00% Total Revenue: 232,520.25 196,848.00 123,030.00 240,000.00 240,000.00 0.00 0.00% Expense
Department: 8000 - STREET PROJECTS
452-8000-61010 PROFESSIONAL SERVICES 2,138.50 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 2,138.50 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Expense: 2,138.50 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 230,381.75 196,848.00 123,030.00 230,000.00 230,000.00 0.00 0.00% Fund: 453 - PARK DEV IMPACT FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
453-7000-44910 DEVELOPMENT IMPACT FEES 149,975.25 121,614.00 80,010.00 75,000.00 75,000.00 0.00 0.00% 453-7000-46040 INTEREST EARNED 785.73 -1,889.07 180.84 0.00 0.00 0.00 0.00% 453-7000-47540 PER CAPITA GRANT REVENUE 0.00 0.00 0.00 0.00 182,536.00 182,536.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 150,760.98 119,724.93 80,190.84 75,000.00 257,536.00 182,536.00 243.38% Total Revenue: 150,760.98 119,724.93 80,190.84 75,000.00 257,536.00 182,536.00 243.38% Expense
Department: 7000 - CAPITAL PROJECTS
453-7000-61010 PROFESSIONAL SERVICES 2,138.50 4,200.00 0.00 10,000.00 20,000.00 10,000.00 100.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 27 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
453-7000-71055 LEBRIGHT PARK 0.00 0.00 292,431.17 300,965.00 508,000.00 207,035.00 68.79% Total Department: 7000 - CAPITAL PROJECTS: 2,138.50 4,200.00 292,431.17 310,965.00 528,000.00 217,035.00 69.79% Total Expense: 2,138.50 4,200.00 292,431.17 310,965.00 528,000.00 217,035.00 69.79% Total Fund: 453 - PARK DEV IMPACT FEE: 148,622.48 115,524.93 -212,240.33 -235,965.00 -270,464.00 -34,499.00 14.62% Fund: 454 - PARKLAND IN LIEU
Revenue
Department: 7000 - CAPITAL PROJECTS
454-7000-44910 DEVELOPMENT IMPACT FEES 114,119.25 96,525.00 59,730.00 100,000.00 100,000.00 0.00 0.00% 454-7000-46040 INTEREST EARNED 611.95 -1,480.51 152.51 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 114,731.20 95,044.49 59,882.51 100,000.00 100,000.00 0.00 0.00% Total Revenue: 114,731.20 95,044.49 59,882.51 100,000.00 100,000.00 0.00 0.00% Expense
Department: 7000 - CAPITAL PROJECTS
454-7000-61010 PROFESSIONAL SERVICES 2,138.50 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 2,138.50 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Expense: 2,138.50 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 454 - PARKLAND IN LIEU: 112,592.70 95,044.49 59,882.51 90,000.00 90,000.00 0.00 0.00% Fund: 520 - RDA SUCCESSOR AGENCY
Revenue
Department: 5210 - RDA SUCCESSOR AGENCY
520-5210-40020 TAX INCREMENT 319,666.20 365,096.40 291,199.85 291,600.00 291,600.00 0.00 0.00% 520-5210-46040 INTEREST EARNED 819.85 -1,007.34 459.43 0.00 0.00 0.00 0.00% Total Department: 5210 - RDA SUCCESSOR AGENCY: 320,486.05 364,089.06 291,659.28 291,600.00 291,600.00 0.00 0.00% Total Revenue: 320,486.05 364,089.06 291,659.28 291,600.00 291,600.00 0.00 0.00% Expense
Department: 5210 - RDA SUCCESSOR AGENCY
520-5210-61010 PROFESSIONAL SERVICES 10,250.28 8,559.80 11,117.90 10,000.00 12,000.00 2,000.00 20.00% 520-5210-64010 INTEREST EXPENSE 83,770.99 81,196.57 75,423.64 75,600.00 72,300.00 -3,300.00 -4.37% 520-5210-64080 DEPRECIATION 27,490.00 27,490.00 0.00 0.00 0.00 0.00 0.00% 520-5210-65010 RETIRE PRINCIPAL 0.00 0.00 110,000.00 110,000.00 110,000.00 0.00 0.00% 520-5210-66000 TRANSFER OUT 96,000.00 96,000.00 72,000.00 96,000.00 96,000.00 0.00 0.00% Total Department: 5210 - RDA SUCCESSOR AGENCY: 217,511.27 213,246.37 268,541.54 291,600.00 290,300.00 -1,300.00 -0.45% Total Expense: 217,511.27 213,246.37 268,541.54 291,600.00 290,300.00 -1,300.00 -0.45% Total Fund: 520 - RDA SUCCESSOR AGENCY: 102,974.78 150,842.69 23,117.74 0.00 1,300.00 1,300.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 28 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 530 - BRITTANY WOODS- LLD
Revenue
Department: 3405 - BRITTANY WOODS
530-3405-41030 DIRECT ASSESSMENTS 8,022.00 8,022.00 8,022.00 8,018.00 8,018.00 0.00 0.00% Total Department: 3405 - BRITTANY WOODS: 8,022.00 8,022.00 8,022.00 8,018.00 8,018.00 0.00 0.00% Total Revenue: 8,022.00 8,022.00 8,022.00 8,018.00 8,018.00 0.00 0.00% Expense
Department: 3405 - BRITTANY WOODS
530-3405-50010 SALARIES-REGULAR 1,798.94 2,289.91 2,324.89 3,863.00 3,419.00 -444.00 -11.49% 530-3405-50030 OVERTIME 122.39 149.87 196.02 200.00 206.00 6.00 3.00% 530-3405-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 172.54 254.59 252.84 300.00 415.00 115.00 38.33% 530-3405-51020 MEDICAL INSURANCE 281.67 612.79 612.28 650.00 1,142.00 492.00 75.69% 530-3405-51030 UNEMPLOYMENT INSURANCE 11.44 15.90 8.30 24.00 25.00 1.00 4.17% 530-3405-51040 WORKERS' COMPENSATION 289.15 357.36 422.56 410.00 636.00 226.00 55.12% 530-3405-51050 LIFE INSURANCE 14.95 13.37 9.61 30.00 8.00 -22.00 -73.33% 530-3405-51060 DENTAL INSURANCE 20.30 62.28 54.14 70.00 81.00 11.00 15.71% 530-3405-51070 MEDICARE TAX 21.88 35.57 36.56 50.00 50.00 0.00 0.00% 530-3405-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.02 0.37 1.00 0.00 -1.00 -100.00% 530-3405-51080 DEFERRED COMPENSATION 8.92 15.81 14.55 20.00 34.00 14.00 70.00% 530-3405-60080 UTILITIES 3,651.78 3,668.70 3,339.77 3,893.00 3,893.00 0.00 0.00% 530-3405-61010 PROFESSIONAL SERVICES 0.00 628.39 429.33 565.00 565.00 0.00 0.00% 530-3405-61050 TEMPORARY EMPLOYEE SERVICES 441.61 604.49 1,286.01 800.00 800.00 0.00 0.00% 530-3405-64040 MISCELLANEOUS 1,462.34 317.11 450.00 2,303.00 2,303.00 0.00 0.00% 530-3405-66000 TRANSFER OUT 1,480.00 1,367.00 1,025.25 1,437.00 1,437.00 0.00 0.00% Total Department: 3405 - BRITTANY WOODS: 9,777.91 10,393.16 10,462.48 14,616.00 15,014.00 398.00 2.72% Total Expense: 9,777.91 10,393.16 10,462.48 14,616.00 15,014.00 398.00 2.72% Total Fund: 530 - BRITTANY WOODS- LLD: -1,755.91 -2,371.16 -2,440.48 -6,598.00 -6,996.00 -398.00 6.03% Fund: 531 - CENTRAL HUGHSON 2- LLD
Revenue
Department: 3410 - CENTRAL HUGHSON 2
531-3410-41030 DIRECT ASSESSMENTS 14,579.44 14,579.44 14,142.49 14,576.00 14,576.00 0.00 0.00% Total Department: 3410 - CENTRAL HUGHSON 2: 14,579.44 14,579.44 14,142.49 14,576.00 14,576.00 0.00 0.00% Total Revenue: 14,579.44 14,579.44 14,142.49 14,576.00 14,576.00 0.00 0.00% Expense
Department: 3410 - CENTRAL HUGHSON 2
531-3410-50010 SALARIES-REGULAR 1,349.20 1,718.23 1,744.49 6,444.00 3,419.00 -3,025.00 -46.94% 531-3410-50030 OVERTIME 91.68 112.25 146.79 200.00 206.00 6.00 3.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 29 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
531-3410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 129.06 190.76 189.57 300.00 415.00 115.00 38.33% 531-3410-51020 MEDICAL INSURANCE 211.37 459.42 458.72 500.00 1,142.00 642.00 128.40% 531-3410-51030 UNEMPLOYMENT INSURANCE 8.58 11.94 6.27 30.00 25.00 -5.00 -16.67% 531-3410-51040 WORKERS' COMPENSATION 273.29 308.32 364.56 350.00 636.00 286.00 81.71% 531-3410-51050 LIFE INSURANCE 11.14 9.96 7.30 30.00 8.00 -22.00 -73.33% 531-3410-51060 DENTAL INSURANCE 15.37 46.85 40.90 50.00 81.00 31.00 62.00% 531-3410-51070 MEDICARE TAX 16.68 26.60 27.39 50.00 50.00 0.00 0.00% 531-3410-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.01 0.26 0.00 0.00 0.00 0.00% 531-3410-51080 DEFERRED COMPENSATION 6.68 12.06 10.96 20.00 34.00 14.00 70.00% 531-3410-60080 UTILITIES 802.05 795.52 724.07 894.00 894.00 0.00 0.00% 531-3410-61010 PROFESSIONAL SERVICES 0.00 608.39 415.66 547.00 547.00 0.00 0.00% 531-3410-61050 TEMPORARY EMPLOYEE SERVICES 330.71 452.76 963.17 598.00 598.00 0.00 0.00% 531-3410-64040 MISCELLANEOUS 2,187.88 6,435.61 2,928.83 7,387.00 7,387.00 0.00 0.00% 531-3410-66000 TRANSFER OUT 1,278.00 2,000.00 1,500.00 2,103.00 2,103.00 0.00 0.00% Total Department: 3410 - CENTRAL HUGHSON 2: 6,711.69 13,188.68 9,528.94 19,503.00 17,545.00 -1,958.00 -10.04% Total Expense: 6,711.69 13,188.68 9,528.94 19,503.00 17,545.00 -1,958.00 -10.04% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: 7,867.75 1,390.76 4,613.55 -4,927.00 -2,969.00 1,958.00 -39.74% Fund: 532 - FEATHERS GLEN LLD
Revenue
Department: 3415 - FEATHERS GLEN
532-3415-41030 DIRECT ASSESSMENTS 19,796.48 20,711.24 21,923.36 21,920.00 21,920.00 0.00 0.00% Total Department: 3415 - FEATHERS GLEN: 19,796.48 20,711.24 21,923.36 21,920.00 21,920.00 0.00 0.00% Total Revenue: 19,796.48 20,711.24 21,923.36 21,920.00 21,920.00 0.00 0.00% Expense
Department: 3415 - FEATHERS GLEN
532-3415-50010 SALARIES-REGULAR 5,410.82 6,880.85 6,985.89 13,152.00 3,419.00 -9,733.00 -74.00% 532-3415-50030 OVERTIME 367.70 450.36 588.77 500.00 206.00 -294.00 -58.80% 532-3415-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 518.36 764.57 759.85 800.00 415.00 -385.00 -48.13% 532-3415-51020 MEDICAL INSURANCE 847.47 1,841.87 1,839.98 1,900.00 1,142.00 -758.00 -39.89% 532-3415-51030 UNEMPLOYMENT INSURANCE 34.44 47.83 24.99 80.00 25.00 -55.00 -68.75% 532-3415-51040 WORKERS' COMPENSATION 1,006.17 1,135.14 1,342.22 1,300.00 636.00 -664.00 -51.08% 532-3415-51050 LIFE INSURANCE 44.70 40.39 29.98 100.00 8.00 -92.00 -92.00% 532-3415-51060 DENTAL INSURANCE 61.88 187.48 162.50 200.00 81.00 -119.00 -59.50% 532-3415-51070 MEDICARE TAX 66.42 106.57 110.08 200.00 50.00 -150.00 -75.00% 532-3415-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.06 1.15 0.00 0.00 0.00 0.00% 532-3415-51080 DEFERRED COMPENSATION 26.44 47.48 43.76 75.00 34.00 -41.00 -54.67% 532-3415-60080 UTILITIES 1,000.95 1,325.92 949.49 1,078.00 1,078.00 0.00 0.00% 532-3415-61010 PROFESSIONAL SERVICES 0.00 602.97 412.01 542.00 542.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 30 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
532-3415-61050 TEMPORARY EMPLOYEE SERVICES 1,326.58 1,816.16 3,863.57 2,400.00 2,400.00 0.00 0.00% 532-3415-64040 MISCELLANEOUS 2,334.75 2,428.87 4,246.85 7,249.00 7,249.00 0.00 0.00% 532-3415-66000 TRANSFER OUT 3,000.00 2,918.00 2,188.50 3,068.00 3,068.00 0.00 0.00% Total Department: 3415 - FEATHERS GLEN: 16,046.68 20,594.52 23,549.59 32,644.00 20,353.00 -12,291.00 -37.65% Total Expense: 16,046.68 20,594.52 23,549.59 32,644.00 20,353.00 -12,291.00 -37.65% Total Fund: 532 - FEATHERS GLEN LLD: 3,749.80 116.72 -1,626.23 -10,724.00 1,567.00 12,291.00 -114.61% Fund: 533 - FONTANA RANCH NORTH- LLD
Revenue
Department: 3420 - FONTANA RANCH NORTH
533-3420-41030 DIRECT ASSESSMENTS 22,706.80 25,436.80 28,328.78 28,325.00 28,325.00 0.00 0.00% Total Department: 3420 - FONTANA RANCH NORTH: 22,706.80 25,436.80 28,328.78 28,325.00 28,325.00 0.00 0.00% Total Revenue: 22,706.80 25,436.80 28,328.78 28,325.00 28,325.00 0.00 0.00% Expense
Department: 3420 - FONTANA RANCH NORTH
533-3420-50010 SALARIES-REGULAR 906.03 1,154.91 1,173.09 3,288.00 3,419.00 131.00 3.98% 533-3420-50030 OVERTIME 61.47 75.28 98.38 100.00 206.00 106.00 106.00% 533-3420-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 86.77 128.10 127.45 200.00 415.00 215.00 107.50% 533-3420-51020 MEDICAL INSURANCE 142.16 308.66 308.33 350.00 1,142.00 792.00 226.29% 533-3420-51030 UNEMPLOYMENT INSURANCE 5.77 7.97 4.19 20.00 25.00 5.00 25.00% 533-3420-51040 WORKERS' COMPENSATION 192.55 217.23 256.84 250.00 636.00 386.00 154.40% 533-3420-51050 LIFE INSURANCE 7.51 6.50 4.78 20.00 8.00 -12.00 -60.00% 533-3420-51060 DENTAL INSURANCE 10.49 31.57 27.55 40.00 81.00 41.00 102.50% 533-3420-51070 MEDICARE TAX 11.20 17.93 18.66 50.00 50.00 0.00 0.00% 533-3420-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.01 0.16 0.00 0.00 0.00 0.00% 533-3420-51080 DEFERRED COMPENSATION 4.13 7.79 7.33 10.00 34.00 24.00 240.00% 533-3420-60080 UTILITIES 9,797.52 9,607.00 8,144.67 13,832.00 13,832.00 0.00 0.00% 533-3420-61010 PROFESSIONAL SERVICES 0.00 657.61 449.39 591.00 591.00 0.00 0.00% 533-3420-61050 TEMPORARY EMPLOYEE SERVICES 221.74 303.56 645.81 410.00 410.00 0.00 0.00% 533-3420-64040 MISCELLANEOUS 2,543.52 7,619.76 4,199.85 10,207.00 10,207.00 0.00 0.00% 533-3420-66000 TRANSFER OUT 2,184.00 3,712.00 2,784.00 3,904.00 3,904.00 0.00 0.00% Total Department: 3420 - FONTANA RANCH NORTH: 16,174.86 23,855.88 18,250.48 33,272.00 34,960.00 1,688.00 5.07% Total Expense: 16,174.86 23,855.88 18,250.48 33,272.00 34,960.00 1,688.00 5.07% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 6,531.94 1,580.92 10,078.30 -4,947.00 -6,635.00 -1,688.00 34.12% Budget Comparison Report
6/15/2023 11:47:04 AM Page 31 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 534 - FONTANA RANCH SOUTH- LLD
Revenue
Department: 3425 - FONTANA RANCH SOUTH
534-3425-41030 DIRECT ASSESSMENTS 15,366.04 16,077.24 16,954.72 17,419.00 17,419.00 0.00 0.00% Total Department: 3425 - FONTANA RANCH SOUTH: 15,366.04 16,077.24 16,954.72 17,419.00 17,419.00 0.00 0.00% Total Revenue: 15,366.04 16,077.24 16,954.72 17,419.00 17,419.00 0.00 0.00% Expense
Department: 3425 - FONTANA RANCH SOUTH
534-3425-50010 SALARIES-REGULAR 906.03 1,154.91 1,173.09 3,288.00 3,419.00 131.00 3.98% 534-3425-50030 OVERTIME 61.47 75.28 98.38 100.00 206.00 106.00 106.00% 534-3425-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 86.77 128.10 127.45 150.00 415.00 265.00 176.67% 534-3425-51020 MEDICAL INSURANCE 142.16 308.66 308.33 350.00 1,142.00 792.00 226.29% 534-3425-51030 UNEMPLOYMENT INSURANCE 5.77 7.97 4.19 20.00 25.00 5.00 25.00% 534-3425-51040 WORKERS' COMPENSATION 192.55 217.23 256.84 250.00 636.00 386.00 154.40% 534-3425-51050 LIFE INSURANCE 7.51 6.50 4.78 20.00 8.00 -12.00 -60.00% 534-3425-51060 DENTAL INSURANCE 10.49 31.57 27.55 40.00 81.00 41.00 102.50% 534-3425-51070 MEDICARE TAX 11.20 17.93 18.66 50.00 50.00 0.00 0.00% 534-3425-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.01 0.16 0.00 0.00 0.00 0.00% 534-3425-51080 DEFERRED COMPENSATION 4.13 7.79 7.33 10.00 34.00 24.00 240.00% 534-3425-60080 UTILITIES 6,799.15 4,765.90 3,927.11 4,628.00 4,628.00 0.00 0.00% 534-3425-61010 PROFESSIONAL SERVICES 0.00 617.95 422.04 556.00 556.00 0.00 0.00% 534-3425-61050 TEMPORARY EMPLOYEE SERVICES 221.74 303.56 645.81 401.00 401.00 0.00 0.00% 534-3425-64040 MISCELLANEOUS 2,193.37 4,769.46 3,271.43 5,679.00 5,679.00 0.00 0.00% 534-3425-66000 TRANSFER OUT 1,488.00 1,847.00 1,385.25 1,942.00 1,942.00 0.00 0.00% Total Department: 3425 - FONTANA RANCH SOUTH: 12,130.34 14,259.82 11,678.40 17,484.00 19,222.00 1,738.00 9.94% Total Expense: 12,130.34 14,259.82 11,678.40 17,484.00 19,222.00 1,738.00 9.94% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 3,235.70 1,817.42 5,276.32 -65.00 -1,803.00 -1,738.00 2,673.85% Fund: 535 - RHAPSODY I - LLD
Revenue
Department: 3430 - RHAPSODY 1
535-3430-41030 DIRECT ASSESSMENTS 6,753.20 6,753.20 6,710.20 6,750.00 6,750.00 0.00 0.00% Total Department: 3430 - RHAPSODY 1: 6,753.20 6,753.20 6,710.20 6,750.00 6,750.00 0.00 0.00% Total Revenue: 6,753.20 6,753.20 6,710.20 6,750.00 6,750.00 0.00 0.00% Expense
Department: 3430 - RHAPSODY 1
535-3430-50010 SALARIES-REGULAR 906.03 1,154.91 1,178.97 1,940.00 3,419.00 1,479.00 76.24% 535-3430-50030 OVERTIME 61.47 75.28 98.38 100.00 206.00 106.00 106.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 32 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
535-3430-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 86.77 128.10 127.82 200.00 415.00 215.00 107.50% 535-3430-51020 MEDICAL INSURANCE 142.16 308.66 308.36 350.00 1,142.00 792.00 226.29% 535-3430-51030 UNEMPLOYMENT INSURANCE 5.77 7.97 4.31 20.00 25.00 5.00 25.00% 535-3430-51040 WORKERS' COMPENSATION 192.55 217.23 256.84 250.00 636.00 386.00 154.40% 535-3430-51050 LIFE INSURANCE 7.51 6.50 4.78 20.00 8.00 -12.00 -60.00% 535-3430-51060 DENTAL INSURANCE 10.49 31.57 27.63 40.00 81.00 41.00 102.50% 535-3430-51070 MEDICARE TAX 11.20 17.93 18.75 50.00 50.00 0.00 0.00% 535-3430-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.01 0.17 0.00 0.00 0.00 0.00% 535-3430-51080 DEFERRED COMPENSATION 4.13 7.79 7.33 10.00 34.00 24.00 240.00% 535-3430-60080 UTILITIES 1,901.48 1,957.73 1,801.40 2,145.00 2,145.00 0.00 0.00% 535-3430-61010 PROFESSIONAL SERVICES 0.00 644.27 440.27 579.00 579.00 0.00 0.00% 535-3430-61050 TEMPORARY EMPLOYEE SERVICES 221.74 303.56 645.81 401.00 401.00 0.00 0.00% 535-3430-64040 MISCELLANEOUS 1,620.27 3,192.72 727.51 4,783.00 4,783.00 0.00 0.00% 535-3430-66000 TRANSFER OUT 973.00 1,205.00 903.75 1,267.00 1,267.00 0.00 0.00% Total Department: 3430 - RHAPSODY 1: 6,144.57 9,259.23 6,552.08 12,155.00 15,191.00 3,036.00 24.98% Total Expense: 6,144.57 9,259.23 6,552.08 12,155.00 15,191.00 3,036.00 24.98% Total Fund: 535 - RHAPSODY I - LLD: 608.63 -2,506.03 158.12 -5,405.00 -8,441.00 -3,036.00 56.17% Fund: 536 - RHAPSODY 2- LLD
Revenue
Department: 3435 - RHAPSODY 2
536-3435-41030 DIRECT ASSESSMENTS 13,834.10 15,344.50 15,214.15 15,341.00 15,341.00 0.00 0.00% Total Department: 3435 - RHAPSODY 2: 13,834.10 15,344.50 15,214.15 15,341.00 15,341.00 0.00 0.00% Total Revenue: 13,834.10 15,344.50 15,214.15 15,341.00 15,341.00 0.00 0.00% Expense
Department: 3435 - RHAPSODY 2
536-3435-50010 SALARIES-REGULAR 906.03 1,154.83 1,173.09 1,940.00 3,419.00 1,479.00 76.24% 536-3435-50030 OVERTIME 71.45 131.79 150.97 200.00 206.00 6.00 3.00% 536-3435-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 87.87 135.29 128.82 200.00 415.00 215.00 107.50% 536-3435-51020 MEDICAL INSURANCE 143.78 319.15 310.16 350.00 1,142.00 792.00 226.29% 536-3435-51030 UNEMPLOYMENT INSURANCE 6.16 8.53 4.56 20.00 25.00 5.00 25.00% 536-3435-51040 WORKERS' COMPENSATION 192.55 217.23 256.84 250.00 636.00 386.00 154.40% 536-3435-51050 LIFE INSURANCE 7.61 6.83 4.83 20.00 8.00 -12.00 -60.00% 536-3435-51060 DENTAL INSURANCE 10.59 32.10 27.64 50.00 81.00 31.00 62.00% 536-3435-51070 MEDICARE TAX 11.35 18.81 19.47 50.00 50.00 0.00 0.00% 536-3435-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.01 0.18 0.00 0.00 0.00 0.00% 536-3435-51080 DEFERRED COMPENSATION 4.18 8.32 7.42 10.00 34.00 24.00 240.00% 536-3435-60080 UTILITIES 2,178.95 2,361.24 2,167.53 2,340.00 2,340.00 0.00 0.00% 536-3435-61010 PROFESSIONAL SERVICES 0.00 621.73 424.78 559.00 559.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 33 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
536-3435-61050 TEMPORARY EMPLOYEE SERVICES 221.74 303.56 645.81 401.00 401.00 0.00 0.00% 536-3435-64040 MISCELLANEOUS 1,296.66 2,365.06 200.00 4,281.00 4,281.00 0.00 0.00% 536-3435-66000 TRANSFER OUT 1,394.00 1,163.00 872.25 1,223.00 1,223.00 0.00 0.00% Total Department: 3435 - RHAPSODY 2: 6,532.92 8,847.48 6,394.35 11,894.00 14,820.00 2,926.00 24.60% Total Expense: 6,532.92 8,847.48 6,394.35 11,894.00 14,820.00 2,926.00 24.60% Total Fund: 536 - RHAPSODY 2- LLD: 7,301.18 6,497.02 8,819.80 3,447.00 521.00 -2,926.00 -84.89% Fund: 537 - SANTA FE ESTATES 1 - LLD
Revenue
Department: 3440 - SANTA FE ESTATES 1
537-3440-41030 DIRECT ASSESSMENTS 7,224.00 7,158.00 7,092.00 7,221.00 7,221.00 0.00 0.00% Total Department: 3440 - SANTA FE ESTATES 1: 7,224.00 7,158.00 7,092.00 7,221.00 7,221.00 0.00 0.00% Total Revenue: 7,224.00 7,158.00 7,092.00 7,221.00 7,221.00 0.00 0.00% Expense
Department: 3440 - SANTA FE ESTATES 1
537-3440-50010 SALARIES-REGULAR 5,410.82 6,880.77 6,985.89 11,452.00 3,419.00 -8,033.00 -70.14% 537-3440-50030 OVERTIME 367.70 450.36 588.77 500.00 206.00 -294.00 -58.80% 537-3440-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 518.36 764.56 759.85 1,000.00 415.00 -585.00 -58.50% 537-3440-51020 MEDICAL INSURANCE 847.47 1,841.85 1,839.98 1,900.00 1,142.00 -758.00 -39.89% 537-3440-51030 UNEMPLOYMENT INSURANCE 34.44 47.83 24.99 80.00 25.00 -55.00 -68.75% 537-3440-51040 WORKERS' COMPENSATION 1,006.17 1,135.14 1,342.22 1,300.00 636.00 -664.00 -51.08% 537-3440-51050 LIFE INSURANCE 44.70 40.39 29.98 100.00 8.00 -92.00 -92.00% 537-3440-51060 DENTAL INSURANCE 61.88 187.48 162.50 200.00 81.00 -119.00 -59.50% 537-3440-51070 MEDICARE TAX 66.42 106.57 110.08 200.00 50.00 -150.00 -75.00% 537-3440-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.06 1.15 0.00 0.00 0.00 0.00% 537-3440-51080 DEFERRED COMPENSATION 26.44 47.47 43.76 75.00 34.00 -41.00 -54.67% 537-3440-60080 UTILITIES 4,766.19 5,165.14 6,325.46 5,561.00 5,561.00 0.00 0.00% 537-3440-61010 PROFESSIONAL SERVICES 0.00 617.58 422.04 555.00 555.00 0.00 0.00% 537-3440-61050 TEMPORARY EMPLOYEE SERVICES 1,326.58 1,816.16 3,863.57 2,400.00 2,400.00 0.00 0.00% 537-3440-64040 MISCELLANEOUS 977.36 117.10 0.00 1,111.00 1,111.00 0.00 0.00% 537-3440-66000 TRANSFER OUT 501.00 501.00 375.75 501.00 501.00 0.00 0.00% Total Department: 3440 - SANTA FE ESTATES 1: 15,955.53 19,719.46 22,875.99 26,935.00 16,144.00 -10,791.00 -40.06% Total Expense: 15,955.53 19,719.46 22,875.99 26,935.00 16,144.00 -10,791.00 -40.06% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -8,731.53 -12,561.46 -15,783.99 -19,714.00 -8,923.00 10,791.00 -54.74% Budget Comparison Report
6/15/2023 11:47:04 AM Page 34 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 538 - SANTA FE ESTATES 2 - LLD
Revenue
Department: 3445 - SANTA FE ESTATES 2
538-3445-41030 DIRECT ASSESSMENTS 6,614.18 6,614.18 6,614.18 6,611.00 6,611.00 0.00 0.00% Total Department: 3445 - SANTA FE ESTATES 2: 6,614.18 6,614.18 6,614.18 6,611.00 6,611.00 0.00 0.00% Total Revenue: 6,614.18 6,614.18 6,614.18 6,611.00 6,611.00 0.00 0.00% Expense
Department: 3445 - SANTA FE ESTATES 2
538-3445-50010 SALARIES-REGULAR 5,785.82 6,880.77 6,985.89 11,452.00 3,419.00 -8,033.00 -70.14% 538-3445-50030 OVERTIME 357.72 393.85 536.18 400.00 206.00 -194.00 -48.50% 538-3445-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 517.26 757.36 758.48 1,000.00 415.00 -585.00 -58.50% 538-3445-51020 MEDICAL INSURANCE 845.85 1,831.34 1,838.15 1,900.00 1,142.00 -758.00 -39.89% 538-3445-51030 UNEMPLOYMENT INSURANCE 34.05 47.27 24.62 80.00 25.00 -55.00 -68.75% 538-3445-51040 WORKERS' COMPENSATION 1,006.17 1,135.14 1,342.22 1,300.00 636.00 -664.00 -51.08% 538-3445-51050 LIFE INSURANCE 44.60 40.06 29.93 100.00 8.00 -92.00 -92.00% 538-3445-51060 DENTAL INSURANCE 61.78 186.95 162.41 200.00 81.00 -119.00 -59.50% 538-3445-51070 MEDICARE TAX 66.27 105.69 109.27 200.00 50.00 -150.00 -75.00% 538-3445-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.06 1.13 0.00 0.00 0.00 0.00% 538-3445-51080 DEFERRED COMPENSATION 26.39 46.93 43.67 75.00 34.00 -41.00 -54.67% 538-3445-60080 UTILITIES 600.82 655.44 600.82 736.00 736.00 0.00 0.00% 538-3445-61010 PROFESSIONAL SERVICES 0.00 612.53 418.39 551.00 551.00 0.00 0.00% 538-3445-61050 TEMPORARY EMPLOYEE SERVICES 1,326.58 1,816.16 3,863.57 2,400.00 2,400.00 0.00 0.00% 538-3445-64040 MISCELLANEOUS 1,077.38 2,213.48 0.00 1,253.00 1,253.00 0.00 0.00% 538-3445-66000 TRANSFER OUT 1,125.00 1,500.00 1,125.00 1,500.00 1,500.00 0.00 0.00% Total Department: 3445 - SANTA FE ESTATES 2: 12,875.69 18,223.03 17,839.73 23,147.00 12,456.00 -10,691.00 -46.19% Total Expense: 12,875.69 18,223.03 17,839.73 23,147.00 12,456.00 -10,691.00 -46.19% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -6,261.51 -11,608.85 -11,225.55 -16,536.00 -5,845.00 10,691.00 -64.65% Fund: 539 - STARN ESTATES - LLD
Revenue
Department: 3450 - STARN ESTATES
539-3450-41030 DIRECT ASSESSMENTS 7,648.82 7,648.82 7,648.82 7,646.00 7,646.00 0.00 0.00% Total Department: 3450 - STARN ESTATES: 7,648.82 7,648.82 7,648.82 7,646.00 7,646.00 0.00 0.00% Total Revenue: 7,648.82 7,648.82 7,648.82 7,646.00 7,646.00 0.00 0.00% Expense
Department: 3450 - STARN ESTATES
539-3450-50010 SALARIES-REGULAR 906.12 1,154.83 1,173.09 1,940.00 3,419.00 1,479.00 76.24% 539-3450-50030 OVERTIME 65.44 97.74 119.31 200.00 206.00 6.00 3.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 35 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
539-3450-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 87.20 130.95 127.99 250.00 415.00 165.00 66.00% 539-3450-51020 MEDICAL INSURANCE 142.80 312.82 309.06 400.00 1,142.00 742.00 185.50% 539-3450-51030 UNEMPLOYMENT INSURANCE 5.92 8.20 4.34 40.00 25.00 -15.00 -37.50% 539-3450-51040 WORKERS' COMPENSATION 192.55 217.23 256.84 250.00 636.00 386.00 154.40% 539-3450-51050 LIFE INSURANCE 7.54 6.63 4.80 20.00 8.00 -12.00 -60.00% 539-3450-51060 DENTAL INSURANCE 10.53 31.75 27.58 50.00 81.00 31.00 62.00% 539-3450-51070 MEDICARE TAX 11.26 18.29 18.99 50.00 50.00 0.00 0.00% 539-3450-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.01 0.18 0.00 0.00 0.00 0.00% 539-3450-51080 DEFERRED COMPENSATION 4.15 7.97 7.36 20.00 34.00 14.00 70.00% 539-3450-60080 UTILITIES 2,003.64 2,056.81 1,925.03 2,156.00 2,156.00 0.00 0.00% 539-3450-61010 PROFESSIONAL SERVICES 0.00 641.75 438.45 577.00 577.00 0.00 0.00% 539-3450-61050 TEMPORARY EMPLOYEE SERVICES 221.60 303.50 645.57 401.00 401.00 0.00 0.00% 539-3450-64040 MISCELLANEOUS 964.18 3,607.54 200.00 4,615.00 4,615.00 0.00 0.00% 539-3450-66000 TRANSFER OUT 941.00 1,184.00 888.00 1,244.00 1,244.00 0.00 0.00% Total Department: 3450 - STARN ESTATES: 5,563.93 9,780.02 6,146.59 12,213.00 15,009.00 2,796.00 22.89% Total Expense: 5,563.93 9,780.02 6,146.59 12,213.00 15,009.00 2,796.00 22.89% Total Fund: 539 - STARN ESTATES - LLD: 2,084.89 -2,131.20 1,502.23 -4,567.00 -7,363.00 -2,796.00 61.22% Fund: 540 - STERLING GLEN 3 - LLD
Revenue
Department: 3455 - STERLING GLEN 3
540-3455-41030 DIRECT ASSESSMENTS 21,754.20 23,424.76 24,245.00 24,747.00 24,747.00 0.00 0.00% Total Department: 3455 - STERLING GLEN 3: 21,754.20 23,424.76 24,245.00 24,747.00 24,747.00 0.00 0.00% Total Revenue: 21,754.20 23,424.76 24,245.00 24,747.00 24,747.00 0.00 0.00% Expense
Department: 3455 - STERLING GLEN 3
540-3455-50010 SALARIES-REGULAR 2,698.40 3,432.82 3,485.77 8,321.00 3,419.00 -4,902.00 -58.91% 540-3455-50030 OVERTIME 182.30 218.90 288.38 300.00 206.00 -94.00 -31.33% 540-3455-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 258.47 380.58 378.77 600.00 415.00 -185.00 -30.83% 540-3455-51020 MEDICAL INSURANCE 422.69 917.79 918.08 1,000.00 1,142.00 142.00 14.20% 540-3455-51030 UNEMPLOYMENT INSURANCE 17.14 23.81 12.40 50.00 25.00 -25.00 -50.00% 540-3455-51040 WORKERS' COMPENSATION 503.09 567.59 671.12 650.00 636.00 -14.00 -2.15% 540-3455-51050 LIFE INSURANCE 22.32 20.12 15.10 50.00 8.00 -42.00 -84.00% 540-3455-51060 DENTAL INSURANCE 30.90 93.68 81.39 100.00 81.00 -19.00 -19.00% 540-3455-51070 MEDICARE TAX 33.34 52.93 54.54 80.00 50.00 -30.00 -37.50% 540-3455-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.03 0.56 0.00 0.00 0.00 0.00% 540-3455-51080 DEFERRED COMPENSATION 13.17 23.56 21.81 50.00 34.00 -16.00 -32.00% 540-3455-60080 UTILITIES 4,920.53 4,995.13 4,515.70 5,350.00 5,350.00 0.00 0.00% 540-3455-61010 PROFESSIONAL SERVICES 0.00 643.00 439.36 577.00 577.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 36 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
540-3455-61050 TEMPORARY EMPLOYEE SERVICES 661.40 905.44 1,926.28 1,197.00 1,197.00 0.00 0.00% 540-3455-64040 MISCELLANEOUS 2,517.25 5,195.13 375.00 10,172.00 10,172.00 0.00 0.00% 540-3455-66000 TRANSFER OUT 2,526.00 2,987.00 2,240.25 3,406.00 3,406.00 0.00 0.00% Total Department: 3455 - STERLING GLEN 3: 14,807.00 20,457.51 15,424.51 31,903.00 26,718.00 -5,185.00 -16.25% Total Expense: 14,807.00 20,457.51 15,424.51 31,903.00 26,718.00 -5,185.00 -16.25% Total Fund: 540 - STERLING GLEN 3 - LLD: 6,947.20 2,967.25 8,820.49 -7,156.00 -1,971.00 5,185.00 -72.46% Fund: 541 - SUNGLOW - LLD
Revenue
Department: 3460 - SUNGLOW
541-3460-41030 DIRECT ASSESSMENTS 9,635.56 9,582.38 9,369.66 9,632.00 9,632.00 0.00 0.00% Total Department: 3460 - SUNGLOW: 9,635.56 9,582.38 9,369.66 9,632.00 9,632.00 0.00 0.00% Total Revenue: 9,635.56 9,582.38 9,369.66 9,632.00 9,632.00 0.00 0.00% Expense
Department: 3460 - SUNGLOW
541-3460-50010 SALARIES-REGULAR 2,255.95 2,870.07 2,914.14 4,833.00 3,419.00 -1,414.00 -29.26% 541-3460-50030 OVERTIME 152.17 181.82 239.94 200.00 206.00 6.00 3.00% 541-3460-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 215.87 317.99 316.41 500.00 415.00 -85.00 -17.00% 541-3460-51020 MEDICAL INSURANCE 353.30 766.90 767.09 800.00 1,142.00 342.00 42.75% 541-3460-51030 UNEMPLOYMENT INSURANCE 14.32 19.85 10.35 40.00 25.00 -15.00 -37.50% 541-3460-51040 WORKERS' COMPENSATION 465.82 525.55 621.41 600.00 636.00 36.00 6.00% 541-3460-51050 LIFE INSURANCE 18.53 16.80 12.29 50.00 8.00 -42.00 -84.00% 541-3460-51060 DENTAL INSURANCE 25.79 78.18 67.79 90.00 81.00 -9.00 -10.00% 541-3460-51070 MEDICARE TAX 27.67 44.53 46.02 70.00 50.00 -20.00 -28.57% 541-3460-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.02 0.44 0.00 0.00 0.00 0.00% 541-3460-51080 DEFERRED COMPENSATION 11.02 19.72 18.16 30.00 34.00 4.00 13.33% 541-3460-60080 UTILITIES 1,411.08 1,539.36 1,411.08 1,651.00 1,651.00 0.00 0.00% 541-3460-61010 PROFESSIONAL SERVICES 0.00 656.72 448.47 591.00 591.00 0.00 0.00% 541-3460-61050 TEMPORARY EMPLOYEE SERVICES 552.45 756.25 1,608.94 1,000.00 1,000.00 0.00 0.00% 541-3460-64040 MISCELLANEOUS 1,655.25 3,371.35 0.00 5,453.00 5,453.00 0.00 0.00% 541-3460-66000 TRANSFER OUT 1,397.00 1,622.00 1,216.50 1,705.00 1,705.00 0.00 0.00% Total Department: 3460 - SUNGLOW: 8,556.22 12,787.11 9,699.03 17,613.00 16,416.00 -1,197.00 -6.80% Total Expense: 8,556.22 12,787.11 9,699.03 17,613.00 16,416.00 -1,197.00 -6.80% Total Fund: 541 - SUNGLOW - LLD: 1,079.34 -3,204.73 -329.37 -7,981.00 -6,784.00 1,197.00 -15.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 37 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 542 - WALNUT HAVEN 3 - LLD
Revenue
Department: 3465 - WALNUT HAVEN 3
542-3465-41030 DIRECT ASSESSMENTS 5,926.00 5,817.60 5,763.40 5,923.00 5,923.00 0.00 0.00% Total Department: 3465 - WALNUT HAVEN 3: 5,926.00 5,817.60 5,763.40 5,923.00 5,923.00 0.00 0.00% Total Revenue: 5,926.00 5,817.60 5,763.40 5,923.00 5,923.00 0.00 0.00% Expense
Department: 3465 - WALNUT HAVEN 3
542-3465-50010 SALARIES-REGULAR 1,798.94 2,289.83 2,319.01 4,110.00 3,419.00 -691.00 -16.81% 542-3465-50030 OVERTIME 120.40 138.64 185.55 200.00 206.00 6.00 3.00% 542-3465-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 172.33 253.13 252.19 350.00 415.00 65.00 18.57% 542-3465-51020 MEDICAL INSURANCE 281.34 610.68 611.88 700.00 1,142.00 442.00 63.14% 542-3465-51030 UNEMPLOYMENT INSURANCE 11.37 15.79 8.11 40.00 25.00 -15.00 -37.50% 542-3465-51040 WORKERS' COMPENSATION 347.81 392.39 463.97 450.00 636.00 186.00 41.33% 542-3465-51050 LIFE INSURANCE 14.93 13.30 9.59 40.00 8.00 -32.00 -80.00% 542-3465-51060 DENTAL INSURANCE 20.28 62.18 54.04 100.00 81.00 -19.00 -19.00% 542-3465-51070 MEDICARE TAX 21.85 35.35 36.30 50.00 50.00 0.00 0.00% 542-3465-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.02 0.36 0.00 0.00 0.00 0.00% 542-3465-51080 DEFERRED COMPENSATION 8.91 15.69 14.53 20.00 34.00 14.00 70.00% 542-3465-60080 UTILITIES 1,415.70 1,544.40 1,415.70 1,656.00 1,656.00 0.00 0.00% 542-3465-61010 PROFESSIONAL SERVICES 0.00 617.58 422.04 555.00 555.00 0.00 0.00% 542-3465-61050 TEMPORARY EMPLOYEE SERVICES 441.61 604.49 1,286.01 799.00 799.00 0.00 0.00% 542-3465-64040 MISCELLANEOUS 1,403.40 2,239.27 100.00 2,728.00 2,728.00 0.00 0.00% 542-3465-66000 TRANSFER OUT 971.00 971.00 728.25 2,827.00 2,827.00 0.00 0.00% Total Department: 3465 - WALNUT HAVEN 3: 7,029.87 9,803.74 7,907.53 14,625.00 14,581.00 -44.00 -0.30% Total Expense: 7,029.87 9,803.74 7,907.53 14,625.00 14,581.00 -44.00 -0.30% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -1,103.87 -3,986.14 -2,144.13 -8,702.00 -8,658.00 44.00 -0.51% Fund: 543 - EUCLID SOUTH LLD
Revenue
Department: 3470 - EUCLID SOUTH
543-3470-41030 DIRECT ASSESSMENTS 18,877.02 18,059.90 18,916.88 18,913.00 18,913.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 18,877.02 18,059.90 18,916.88 18,913.00 18,913.00 0.00 0.00% Total Revenue: 18,877.02 18,059.90 18,916.88 18,913.00 18,913.00 0.00 0.00% Expense
Department: 3470 - EUCLID SOUTH
543-3470-50010 SALARIES-REGULAR 0.00 0.00 0.00 3,863.00 3,419.00 -444.00 -11.49% 543-3470-50030 OVERTIME 0.00 0.00 0.00 200.00 206.00 6.00 3.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 38 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
543-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 0.00 100.00 415.00 315.00 315.00% 543-3470-51020 MEDICAL INSURANCE 0.00 0.00 0.00 100.00 1,142.00 1,042.00 1,042.00% 543-3470-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.00 20.00 25.00 5.00 25.00% 543-3470-51040 WORKERS' COMPENSATION 0.00 0.00 0.00 200.00 636.00 436.00 218.00% 543-3470-51050 LIFE INSURANCE 0.00 0.00 0.00 20.00 8.00 -12.00 -60.00% 543-3470-51060 DENTAL INSURANCE 0.00 0.00 0.00 100.00 81.00 -19.00 -19.00% 543-3470-51070 MEDICARE TAX 0.00 0.00 0.00 100.00 50.00 -50.00 -50.00% 543-3470-51080 DEFERRED COMPENSATION 0.00 0.00 0.00 100.00 34.00 -66.00 -66.00% 543-3470-60080 UTILITIES 52.84 453.62 452.76 5,151.00 5,151.00 0.00 0.00% 543-3470-61010 PROFESSIONAL SERVICES 0.00 632.55 432.07 569.00 569.00 0.00 0.00% 543-3470-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 300.00 300.00 0.00 0.00% 543-3470-64040 MISCELLANEOUS 496.64 2,662.42 0.00 6,185.00 6,185.00 0.00 0.00% 543-3470-66000 TRANSFER OUT 1,488.00 2,065.00 1,548.75 2,171.00 2,171.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 2,037.48 5,813.59 2,433.58 19,179.00 20,392.00 1,213.00 6.32% Total Expense: 2,037.48 5,813.59 2,433.58 19,179.00 20,392.00 1,213.00 6.32% Total Fund: 543 - EUCLID SOUTH LLD: 16,839.54 12,246.31 16,483.30 -266.00 -1,479.00 -1,213.00 456.02% Fund: 544 - EUCLID NORTH LLD
Revenue
Department: 3475 - EUCLID NORTH
544-3475-41030 DIRECT ASSESSMENTS -25.40 0.00 15,520.00 15,516.00 15,516.00 0.00 0.00% Total Department: 3475 - EUCLID NORTH: -25.40 0.00 15,520.00 15,516.00 15,516.00 0.00 0.00% Total Revenue: -25.40 0.00 15,520.00 15,516.00 15,516.00 0.00 0.00% Expense
Department: 3470 - EUCLID SOUTH
544-3470-50010 SALARIES- REGULAR 0.00 0.00 0.00 2,661.00 3,419.00 758.00 28.49% 544-3470-50030 OVERTIME 0.00 0.00 0.00 0.00 206.00 206.00 0.00% 544-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 0.00 0.00 415.00 415.00 0.00% 544-3470-51020 MEDICAL INSURANCE 0.00 0.00 0.00 0.00 1,142.00 1,142.00 0.00% 544-3470-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.00 0.00 25.00 25.00 0.00% 544-3470-51040 WORKERS' COMPENSATION 0.00 0.00 0.00 0.00 636.00 636.00 0.00% 544-3470-51050 LIFE INSURANCE 0.00 0.00 0.00 0.00 8.00 8.00 0.00% 544-3470-51060 DENTAL INSURANCE 0.00 0.00 0.00 0.00 81.00 81.00 0.00% 544-3470-51070 MEDICARE TAX 0.00 0.00 0.00 0.00 50.00 50.00 0.00% 544-3470-51080 DEFERRED COMPENSATION 0.00 0.00 0.00 0.00 34.00 34.00 0.00% 544-3470-60080 UTILITIES 0.00 0.00 0.00 3,548.00 3,548.00 0.00 0.00% 544-3470-61010 PROFESSIONAL SERVICES 0.00 0.00 0.00 550.00 550.00 0.00 0.00% 544-3470-64040 MISCELLANEOUS 0.00 0.00 0.00 4,260.00 4,260.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 39 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
544-3470-66000 TRANSFER OUT 0.00 0.00 0.00 1,495.00 1,495.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 0.00 0.00 0.00 12,514.00 15,869.00 3,355.00 26.81% Total Expense: 0.00 0.00 0.00 12,514.00 15,869.00 3,355.00 26.81% Total Fund: 544 - EUCLID NORTH LLD: -25.40 0.00 15,520.00 3,002.00 -353.00 -3,355.00 -111.76% Fund: 550 - CENTRAL HUGHSON 2 - BAD
Revenue
Department: 3505 - CENTRAL HUGHSON 2
550-3505-41030 DIRECT ASSESSMENTS 8,223.92 8,180.22 7,574.87 8,227.00 8,227.00 0.00 0.00% Total Department: 3505 - CENTRAL HUGHSON 2: 8,223.92 8,180.22 7,574.87 8,227.00 8,227.00 0.00 0.00% Total Revenue: 8,223.92 8,180.22 7,574.87 8,227.00 8,227.00 0.00 0.00% Expense
Department: 3505 - CENTRAL HUGHSON 2
550-3505-50010 SALARIES-REGULAR 0.00 7.20 8.19 6,444.00 2,720.00 -3,724.00 -57.79% 550-3505-50030 OVERTIME 0.00 0.00 0.00 0.00 110.00 110.00 0.00% 550-3505-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.54 0.65 250.00 313.00 63.00 25.20% 550-3505-51020 MEDICAL INSURANCE 0.00 1.48 1.82 400.00 882.00 482.00 120.50% 550-3505-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.02 40.00 19.00 -21.00 -52.50% 550-3505-51040 WORKERS' COMPENSATION 220.15 217.23 256.84 250.00 708.00 458.00 183.20% 550-3505-51050 LIFE INSURANCE 0.00 0.02 0.00 20.00 7.00 -13.00 -65.00% 550-3505-51060 DENTAL INSURANCE 0.00 0.16 0.26 30.00 66.00 36.00 120.00% 550-3505-51070 MEDICARE TAX 0.00 0.10 0.13 50.00 39.00 -11.00 -22.00% 550-3505-51080 DEFERRED COMPENSATION 0.00 0.04 0.00 20.00 26.00 6.00 30.00% 550-3505-61010 PROFESSIONAL SERVICES 59.16 793.43 541.46 715.00 715.00 0.00 0.00% 550-3505-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 550-3505-64040 MISCELLANEOUS 827.38 1,567.11 5,533.00 5,999.00 5,999.00 0.00 0.00% 550-3505-66000 TRANSFER OUT 1,699.00 2,198.00 1,648.50 6,048.00 6,048.00 0.00 0.00% Total Department: 3505 - CENTRAL HUGHSON 2: 2,805.69 4,785.31 7,990.87 20,466.00 17,852.00 -2,614.00 -12.77% Total Expense: 2,805.69 4,785.31 7,990.87 20,466.00 17,852.00 -2,614.00 -12.77% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: 5,418.23 3,394.91 -416.00 -12,239.00 -9,625.00 2,614.00 -21.36% Fund: 551 - FEATHERS GLEN - BAD
Revenue
Department: 3510 - FEATHERS GLEN
551-3510-41030 DIRECT ASSESSMENTS 11,651.00 12,190.28 12,566.60 12,563.00 12,563.00 0.00 0.00% Total Department: 3510 - FEATHERS GLEN: 11,651.00 12,190.28 12,566.60 12,563.00 12,563.00 0.00 0.00% Total Revenue: 11,651.00 12,190.28 12,566.60 12,563.00 12,563.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 40 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
Department: 3510 - FEATHERS GLEN
551-3510-50010 SALARIES-REGULAR 3,911.90 4,907.10 4,992.73 7,053.00 2,720.00 -4,333.00 -61.43% 551-3510-50030 OVERTIME 223.46 273.59 357.83 300.00 110.00 -190.00 -63.33% 551-3510-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 361.92 517.34 514.90 800.00 313.00 -487.00 -60.88% 551-3510-51020 MEDICAL INSURANCE 681.40 1,294.19 1,284.74 1,400.00 882.00 -518.00 -37.00% 551-3510-51030 UNEMPLOYMENT INSURANCE 24.82 30.52 16.53 70.00 19.00 -51.00 -72.86% 551-3510-51040 WORKERS' COMPENSATION 850.91 959.98 1,135.09 1,100.00 708.00 -392.00 -35.64% 551-3510-51050 LIFE INSURANCE 31.70 28.84 21.08 75.00 7.00 -68.00 -90.67% 551-3510-51060 DENTAL INSURANCE 57.43 133.36 116.63 200.00 66.00 -134.00 -67.00% 551-3510-51070 MEDICARE TAX 49.58 75.37 77.84 100.00 39.00 -61.00 -61.00% 551-3510-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.03 0.74 0.00 0.00 0.00 0.00% 551-3510-51080 DEFERRED COMPENSATION 21.38 34.07 31.49 50.00 26.00 -24.00 -48.00% 551-3510-61010 PROFESSIONAL SERVICES 26.25 602.97 412.01 542.00 542.00 0.00 0.00% 551-3510-61050 TEMPORARY EMPLOYEE SERVICES 806.10 1,103.56 2,347.73 1,459.00 1,459.00 0.00 0.00% 551-3510-64040 MISCELLANEOUS 827.38 17.11 950.00 1,706.00 1,706.00 0.00 0.00% 551-3510-66000 TRANSFER OUT 1,688.00 1,236.00 927.00 1,638.00 1,638.00 0.00 0.00% Total Department: 3510 - FEATHERS GLEN: 9,562.23 11,214.03 13,186.34 16,493.00 10,235.00 -6,258.00 -37.94% Total Expense: 9,562.23 11,214.03 13,186.34 16,493.00 10,235.00 -6,258.00 -37.94% Total Fund: 551 - FEATHERS GLEN - BAD: 2,088.77 976.25 -619.74 -3,930.00 2,328.00 6,258.00 -159.24% Fund: 552 - FONTANA RANCH NORTH BAD
Revenue
Department: 3515 - FONTANA RANCH NORTH
552-3515-41030 DIRECT ASSESSMENTS 23,616.80 23,616.80 23,616.80 23,614.00 23,614.00 0.00 0.00% Total Department: 3515 - FONTANA RANCH NORTH: 23,616.80 23,616.80 23,616.80 23,614.00 23,614.00 0.00 0.00% Total Revenue: 23,616.80 23,616.80 23,616.80 23,614.00 23,614.00 0.00 0.00% Expense
Department: 3515 - FONTANA RANCH NORTH
552-3515-50010 SALARIES-REGULAR 1,470.86 1,849.14 1,881.50 7,011.00 2,720.00 -4,291.00 -61.20% 552-3515-50030 OVERTIME 83.80 102.67 134.27 200.00 110.00 -90.00 -45.00% 552-3515-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 136.30 194.76 193.71 300.00 313.00 13.00 4.33% 552-3515-51020 MEDICAL INSURANCE 256.06 487.09 483.35 600.00 882.00 282.00 47.00% 552-3515-51030 UNEMPLOYMENT INSURANCE 9.34 11.46 6.22 20.00 19.00 -1.00 -5.00% 552-3515-51040 WORKERS' COMPENSATION 385.07 434.43 513.69 500.00 708.00 208.00 41.60% 552-3515-51050 LIFE INSURANCE 11.82 10.62 7.92 30.00 7.00 -23.00 -76.67% 552-3515-51060 DENTAL INSURANCE 21.77 50.39 43.78 60.00 66.00 6.00 10.00% 552-3515-51070 MEDICARE TAX 18.40 28.33 29.36 50.00 39.00 -11.00 -22.00% 552-3515-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.01 0.26 0.00 0.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 41 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
552-3515-51080 DEFERRED COMPENSATION 8.07 13.01 11.93 20.00 26.00 6.00 30.00% 552-3515-60080 UTILITIES 0.00 0.00 0.00 6,492.00 6,492.00 0.00 0.00% 552-3515-61010 PROFESSIONAL SERVICES 77.65 656.72 448.47 591.00 591.00 0.00 0.00% 552-3515-61050 TEMPORARY EMPLOYEE SERVICES 302.53 414.13 881.04 547.00 547.00 0.00 0.00% 552-3515-64040 MISCELLANEOUS 827.38 1,017.11 1,150.00 2,791.00 2,791.00 0.00 0.00% 552-3515-66000 TRANSFER OUT 3,325.00 2,350.00 1,762.50 3,475.00 3,475.00 0.00 0.00% Total Department: 3515 - FONTANA RANCH NORTH: 6,934.05 7,619.87 7,548.00 22,687.00 18,786.00 -3,901.00 -17.19% Total Expense: 6,934.05 7,619.87 7,548.00 22,687.00 18,786.00 -3,901.00 -17.19% Total Fund: 552 - FONTANA RANCH NORTH BAD: 16,682.75 15,996.93 16,068.80 927.00 4,828.00 3,901.00 420.82% Fund: 553 - FONTANA RANCH SOUTH - BAD
Revenue
Department: 3520 - FONTANA RANCH SOUTH
553-3520-41030 DIRECT ASSESSMENTS 13,574.04 14,201.24 14,977.46 15,387.00 15,387.00 0.00 0.00% Total Department: 3520 - FONTANA RANCH SOUTH: 13,574.04 14,201.24 14,977.46 15,387.00 15,387.00 0.00 0.00% Total Revenue: 13,574.04 14,201.24 14,977.46 15,387.00 15,387.00 0.00 0.00% Expense
Department: 3520 - FONTANA RANCH SOUTH
553-3520-50010 SALARIES-REGULAR 6,346.78 7,957.22 8,095.11 7,720.00 2,720.00 -5,000.00 -64.77% 553-3520-50030 OVERTIME 362.44 443.93 580.47 500.00 110.00 -390.00 -78.00% 553-3520-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 587.26 839.14 835.23 1,300.00 313.00 -987.00 -75.92% 553-3520-51020 MEDICAL INSURANCE 1,105.16 2,098.77 2,082.46 2,100.00 882.00 -1,218.00 -58.00% 553-3520-51030 UNEMPLOYMENT INSURANCE 40.29 49.56 26.84 150.00 19.00 -131.00 -87.33% 553-3520-51040 WORKERS' COMPENSATION 1,391.27 1,569.58 1,855.90 1,800.00 708.00 -1,092.00 -60.67% 553-3520-51050 LIFE INSURANCE 51.43 46.72 34.19 150.00 7.00 -143.00 -95.33% 553-3520-51060 DENTAL INSURANCE 93.44 216.16 188.54 300.00 66.00 -234.00 -78.00% 553-3520-51070 MEDICARE TAX 80.44 121.94 126.27 300.00 39.00 -261.00 -87.00% 553-3520-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.06 1.26 0.00 0.00 0.00 0.00% 553-3520-51080 DEFERRED COMPENSATION 34.73 55.31 51.06 75.00 26.00 -49.00 -65.33% 553-3520-60080 UTILITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 553-3520-61010 PROFESSIONAL SERVICES 39.01 617.95 422.04 556.00 556.00 0.00 0.00% 553-3520-61050 TEMPORARY EMPLOYEE SERVICES 1,307.81 1,790.38 3,808.78 2,366.00 2,366.00 0.00 0.00% 553-3520-64040 MISCELLANEOUS 827.38 517.11 800.00 1,407.00 1,407.00 0.00 0.00% 553-3520-66000 TRANSFER OUT 3,272.00 1,374.00 1,030.50 1,949.00 1,949.00 0.00 0.00% Total Department: 3520 - FONTANA RANCH SOUTH: 15,539.44 17,697.83 19,938.65 20,673.00 11,168.00 -9,505.00 -45.98% Total Expense: 15,539.44 17,697.83 19,938.65 20,673.00 11,168.00 -9,505.00 -45.98% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: -1,965.40 -3,496.59 -4,961.19 -5,286.00 4,219.00 9,505.00 -179.81% Budget Comparison Report
6/15/2023 11:47:04 AM Page 42 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 554 - STERLING GLEN 3 - BAD
Revenue
Department: 3525 - STERLING GLEN 3
554-3525-41030 DIRECT ASSESSMENTS 15,797.68 16,532.82 17,173.85 17,591.00 17,591.00 0.00 0.00% Total Department: 3525 - STERLING GLEN 3: 15,797.68 16,532.82 17,173.85 17,591.00 17,591.00 0.00 0.00% Total Revenue: 15,797.68 16,532.82 17,173.85 17,591.00 17,591.00 0.00 0.00% Expense
Department: 3525 - STERLING GLEN 3
554-3525-50010 SALARIES-REGULAR 1,950.75 2,447.68 2,490.05 4,110.00 2,720.00 -1,390.00 -33.82% 554-3525-50030 OVERTIME 111.43 136.67 178.75 200.00 110.00 -90.00 -45.00% 554-3525-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 179.83 258.55 256.33 400.00 313.00 -87.00 -21.75% 554-3525-51020 MEDICAL INSURANCE 340.21 646.23 644.33 700.00 882.00 182.00 26.00% 554-3525-51030 UNEMPLOYMENT INSURANCE 12.48 15.46 8.26 40.00 19.00 -21.00 -52.50% 554-3525-51040 WORKERS' COMPENSATION 465.82 525.55 621.41 600.00 708.00 108.00 18.00% 554-3525-51050 LIFE INSURANCE 15.57 16.44 13.08 50.00 7.00 -43.00 -86.00% 554-3525-51060 DENTAL INSURANCE 28.14 65.48 55.83 100.00 66.00 -34.00 -34.00% 554-3525-51070 MEDICARE TAX 24.95 37.28 37.38 70.00 39.00 -31.00 -44.29% 554-3525-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.02 0.87 0.00 0.00 0.00 0.00% 554-3525-51080 DEFERRED COMPENSATION 12.01 16.77 14.78 30.00 26.00 -4.00 -13.33% 554-3525-61010 PROFESSIONAL SERVICES 49.73 637.61 435.72 573.00 573.00 0.00 0.00% 554-3525-61050 TEMPORARY EMPLOYEE SERVICES 402.13 550.52 1,171.15 727.00 727.00 0.00 0.00% 554-3525-64040 MISCELLANEOUS 1,827.38 17.11 2,228.23 13,434.00 13,434.00 0.00 0.00% 554-3525-66000 TRANSFER OUT 2,579.00 2,471.00 1,853.25 3,241.00 3,241.00 0.00 0.00% 554-3525-70050 OTHER EQUIPMENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 3525 - STERLING GLEN 3: 7,999.43 7,842.37 10,009.42 24,275.00 22,865.00 -1,410.00 -5.81% Total Expense: 7,999.43 7,842.37 10,009.42 24,275.00 22,865.00 -1,410.00 -5.81% Total Fund: 554 - STERLING GLEN 3 - BAD: 7,798.25 8,690.45 7,164.43 -6,684.00 -5,274.00 1,410.00 -21.10% Fund: 555 - EUCLID SOUTH - BAD
Revenue
Department: 3470 - EUCLID SOUTH
555-3470-41030 DIRECT ASSESSMENTS 17,299.66 19,710.38 19,710.38 19,707.00 19,707.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 17,299.66 19,710.38 19,710.38 19,707.00 19,707.00 0.00 0.00% Total Revenue: 17,299.66 19,710.38 19,710.38 19,707.00 19,707.00 0.00 0.00% Expense
Department: 3470 - EUCLID SOUTH
555-3470-50010 SALARIES-REGULAR 0.00 0.00 0.00 3,863.00 2,720.00 -1,143.00 -29.59% 555-3470-50030 OVERTIME 0.00 0.00 0.00 0.00 110.00 110.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 43 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
555-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 0.00 800.00 313.00 -487.00 -60.88% 555-3470-51020 MEDICAL INSURANCE 0.00 0.00 0.00 1,400.00 882.00 -518.00 -37.00% 555-3470-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.00 70.00 19.00 -51.00 -72.86% 555-3470-51040 WORKERS' COMPENSATION 0.00 0.00 0.00 1,100.00 708.00 -392.00 -35.64% 555-3470-51050 LIFE INSURANCE 0.00 0.00 0.00 75.00 7.00 -68.00 -90.67% 555-3470-51060 DENTAL INSURANCE 0.00 0.00 0.00 100.00 66.00 -34.00 -34.00% 555-3470-51070 MEDICARE TAX 0.00 0.00 0.00 100.00 39.00 -61.00 -61.00% 555-3470-51080 DEFERRED COMPENSATION 0.00 0.00 0.00 50.00 26.00 -24.00 -48.00% 555-3470-60080 UTILITIES 84.60 0.00 0.00 3,326.00 3,326.00 0.00 0.00% 555-3470-61010 PROFESSIONAL SERVICES 288.79 632.55 432.07 569.00 569.00 0.00 0.00% 555-3470-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 100.00 100.00 0.00 0.00% 555-3470-64040 MISCELLANEOUS 500.83 0.00 0.00 1,734.00 1,734.00 0.00 0.00% 555-3470-66000 TRANSFER OUT 2,283.00 1,316.00 987.00 2,150.00 2,150.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 3,157.22 1,948.55 1,419.07 15,437.00 12,769.00 -2,668.00 -17.28% Total Expense: 3,157.22 1,948.55 1,419.07 15,437.00 12,769.00 -2,668.00 -17.28% Total Fund: 555 - EUCLID SOUTH - BAD: 14,142.44 17,761.83 18,291.31 4,270.00 6,938.00 2,668.00 62.48% Fund: 556 - EUCLID NORTH -BAD
Revenue
Department: 3475 - EUCLID NORTH
556-3475-41030 DIRECT ASSESSMENTS -25.40 0.00 13,170.00 13,167.00 13,167.00 0.00 0.00% Total Department: 3475 - EUCLID NORTH: -25.40 0.00 13,170.00 13,167.00 13,167.00 0.00 0.00% Total Revenue: -25.40 0.00 13,170.00 13,167.00 13,167.00 0.00 0.00% Expense
Department: 3470 - EUCLID SOUTH
556-3470-50010 SALARIES- REGULAR 0.00 0.00 0.00 2,661.00 2,720.00 59.00 2.22% 556-3470-50030 OVERTIME 0.00 0.00 0.00 0.00 110.00 110.00 0.00% 556-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 0.00 0.00 313.00 313.00 0.00% 556-3470-51020 MEDICAL INSURANCE 0.00 0.00 0.00 0.00 882.00 882.00 0.00% 556-3470-51040 WORKERS' COMPENSATION 0.00 0.00 0.00 0.00 708.00 708.00 0.00% 556-3470-51050 LIFE INSURANCE 0.00 0.00 0.00 0.00 7.00 7.00 0.00% 556-3470-51060 DENTAL INSURANCE 0.00 0.00 0.00 0.00 66.00 66.00 0.00% 556-3470-51070 MEDICARE TAX 0.00 0.00 0.00 0.00 39.00 39.00 0.00% 556-3470-51080 DEFERRED COMPENSATION 0.00 0.00 0.00 0.00 26.00 26.00 0.00% 556-3470-60080 UTILITIES 0.00 0.00 0.00 2,291.00 2,291.00 0.00 0.00% 556-3470-64040 MISCELLANEOUS 0.00 0.00 0.00 1,607.00 1,607.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 44 of 61
2020-2021
Total Activity
2021-2022
Total Activity
Account Number
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
556-3470-66000 TRANSFER OUT 0.00 0.00 0.00 1,556.00 1,556.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 0.00 0.00 0.00 8,115.00 10,325.00 2,210.00 27.23% Total Expense: 0.00 0.00 0.00 8,115.00 10,325.00 2,210.00 27.23% Total Fund: 556 - EUCLID NORTH -BAD: -25.40 0.00 13,170.00 5,052.00 2,842.00 -2,210.00 -43.75% Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT Revenue
Department: 3605 - PROVINCE PLACE
560-3605-41030 DIRECT ASSESSMENTS 16,116.63 18,352.86 19,198.95 19,180.00 19,180.00 0.00 0.00% Total Department: 3605 - PROVINCE PLACE: 16,116.63 18,352.86 19,198.95 19,180.00 19,180.00 0.00 0.00% Total Revenue: 16,116.63 18,352.86 19,198.95 19,180.00 19,180.00 0.00 0.00% Expense
Department: 3605 - PROVINCE PLACE
560-3605-50010 SALARIES-REGULAR 0.00 0.00 0.00 1,029.00 2,720.00 1,691.00 164.33% 560-3605-50030 OVERTIME 0.00 0.00 0.00 100.00 110.00 10.00 10.00% 560-3605-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 0.00 200.00 313.00 113.00 56.50% 560-3605-51020 MEDICAL INSURANCE 0.00 0.00 0.00 300.00 882.00 582.00 194.00% 560-3605-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.00 200.00 19.00 -181.00 -90.50% 560-3605-51040 WORKERS' COMPENSATION 211.22 238.14 281.72 200.00 708.00 508.00 254.00% 560-3605-51050 LIFE INSURANCE 0.00 0.00 0.00 100.00 7.00 -93.00 -93.00% 560-3605-51060 DENTAL INSURANCE 0.00 0.00 0.00 200.00 66.00 -134.00 -67.00% 560-3605-51070 MEDICARE TAX 0.00 0.00 0.00 200.00 39.00 -161.00 -80.50% 560-3605-51080 DEFERRED COMPENSATION 0.00 0.00 0.00 100.00 26.00 -74.00 -74.00% 560-3605-60080 UTILITIES 369.92 369.84 351.64 1,000.00 1,000.00 0.00 0.00% 560-3605-61010 PROFESSIONAL SERVICES 0.00 599.20 409.28 539.00 539.00 0.00 0.00% 560-3605-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 100.00 0.00 -100.00 -100.00% 560-3605-64040 MISCELLANEOUS 496.64 1,736.13 0.00 11,054.00 11,054.00 0.00 0.00% 560-3605-66000 TRANSFER OUT 1,500.00 9,450.00 7,087.50 6,587.00 6,587.00 0.00 0.00% Total Department: 3605 - PROVINCE PLACE: 2,577.78 12,393.31 8,130.14 21,909.00 24,070.00 2,161.00 9.86% Total Expense: 2,577.78 12,393.31 8,130.14 21,909.00 24,070.00 2,161.00 9.86% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 13,538.85 5,959.55 11,068.81 -2,729.00 -4,890.00 -2,161.00 79.19% Report Total: 9,878,563.14 6,934,852.90 829,365.25 975,309.27 2,191,602.00 1,216,292.73 124.71% Budget Comparison Report
6/15/2023 11:47:04 AM Page 45 of 61
Group Summary
Departmen…
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Revenue
1025 - FINANCE 28,290.00 26,804.00 21,829.00 26,200.00 26,200.00 0.00 0.00% 1035 - CITY CLERK 0.00 0.00 650.00 0.00 0.00 0.00 0.00% 1040 - PLANNING/BUILDING 298,205.68 367,279.25 337,514.89 401,600.00 281,500.00 -120,100.00 -29.91% 1045 - POLICE SERVICES 33,395.07 38,611.52 27,880.85 33,400.00 27,905.00 -5,495.00 -16.45% 1065 - PARKS AND RECREATION 11,255.00 15,257.00 15,518.00 15,000.00 15,000.00 0.00 0.00% 9999 - NON DEPARTMENTAL 2,996,025.76 3,211,266.30 2,487,848.47 3,540,908.00 3,560,423.00 19,515.00 0.55% Total Revenue: 3,367,171.51 3,659,218.07 2,891,241.21 4,017,108.00 3,911,028.00 -106,080.00 -2.64% Expense
1005 - LEGISLATIVE 31,286.77 40,538.88 51,919.41 60,613.00 43,193.00 -17,420.00 -28.74% 1010 - CITY MANAGER 170,330.00 193,092.59 190,105.53 246,249.00 252,919.00 6,670.00 2.71% 1015 - CITY TREASURER 1,184.15 0.00 861.20 1,292.00 1,292.00 0.00 0.00% 1020 - LEGAL SERVICES 83,908.95 95,929.47 87,278.09 115,000.00 115,000.00 0.00 0.00% 1025 - FINANCE 195,336.62 309,598.54 297,873.03 364,973.00 394,061.00 29,088.00 7.97% 1030 - HUMAN RESOURCES/RISK MANAGEMENT 0.00 2,279.70 6,610.45 17,025.00 10,425.00 -6,600.00 -38.77% 1035 - CITY CLERK 82,103.50 70,325.33 90,185.71 106,617.00 91,433.00 -15,184.00 -14.24% 1040 - PLANNING/BUILDING 284,495.87 404,997.20 271,067.17 454,403.00 429,461.00 -24,942.00 -5.49% 1045 - POLICE SERVICES 1,340,423.45 1,472,687.38 1,293,864.96 1,730,877.00 1,784,433.00 53,556.00 3.09% 1050 - ANIMAL CONTROL 31,140.00 46,763.72 24,063.00 123,000.00 45,169.00 -77,831.00 -63.28% 1055 - PUBLIC WORKS 74,817.02 96,439.00 85,242.70 162,336.00 135,682.00 -26,654.00 -16.42% 1060 - BUILDINGS AND GROUNDS 66,980.54 86,367.20 90,743.42 100,327.00 110,022.00 9,695.00 9.66% 1065 - PARKS AND RECREATION 98,455.31 120,568.95 112,668.12 141,814.00 138,173.00 -3,641.00 -2.57% 1070 - STREET MAINTENANCE 108,626.00 110,877.13 103,887.12 123,888.00 123,024.00 -864.00 -0.70% 1075 - FLEET MAINTENANCE 18,258.49 31,490.15 18,720.72 24,020.00 23,320.00 -700.00 -2.91% 9999 - NON DEPARTMENTAL 129,414.63 287,697.66 260,125.59 331,100.00 222,239.00 -108,861.00 -32.88% Total Expense: 2,716,761.30 3,369,652.90 2,985,216.22 4,103,534.00 3,919,846.00 -183,688.00 -4.48% Total Fund: 100 - GENERAL FUND: 650,410.21 289,565.17 -93,975.01 -86,426.00 -8,818.00 77,608.00 -89.80% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Revenue
9999 - NON DEPARTMENTAL 1,283.43 122,153.52 93,834.63 170,743.00 27,000.00 -143,743.00 -84.19% Total Revenue: 1,283.43 122,153.52 93,834.63 170,743.00 27,000.00 -143,743.00 -84.19% Expense
9999 - NON DEPARTMENTAL 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: 1,283.43 122,153.52 93,834.63 170,743.00 27,000.00 -143,743.00 -84.19% Budget Comparison Report
6/15/2023 11:47:04 AM Page 46 of 61
Departmen…
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 210 - SEWER
Revenue
2110 - SEWER OPERATIONS 2,631,874.54 2,355,201.50 2,439,902.77 2,376,000.00 2,446,000.00 70,000.00 2.95% 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 0.00 0.00 0.00 256,516.00 252,516.00 -4,000.00 -1.56% Total Revenue: 2,631,874.54 2,355,201.50 2,439,902.77 2,632,516.00 2,698,516.00 66,000.00 2.51% Expense
2110 - SEWER OPERATIONS 1,043,355.76 1,166,277.90 927,637.19 1,334,308.00 1,291,706.00 -42,602.00 -3.19% 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 1,139,739.18 1,111,121.64 1,005,389.00 1,280,329.00 1,418,096.00 137,767.00 10.76% Total Expense: 2,183,094.94 2,277,399.54 1,933,026.19 2,614,637.00 2,709,802.00 95,165.00 3.64% Total Fund: 210 - SEWER: 448,779.60 77,801.96 506,876.58 17,879.00 -11,286.00 -29,165.00 -163.12% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Revenue
7000 - CAPITAL PROJECTS 291,178.15 272,446.33 214,800.29 284,850.00 284,850.00 0.00 0.00% Total Revenue: 291,178.15 272,446.33 214,800.29 284,850.00 284,850.00 0.00 0.00% Expense
7000 - CAPITAL PROJECTS 1,071,920.75 1,044,382.47 692,936.69 1,525,824.00 1,001,938.00 -523,886.00 -34.33% Total Expense: 1,071,920.75 1,044,382.47 692,936.69 1,525,824.00 1,001,938.00 -523,886.00 -34.33% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -780,742.60 -771,936.14 -478,136.40 -1,240,974.00 -717,088.00 523,886.00 -42.22% Fund: 220 - SEWER CAPACITY FEE
Revenue
7000 - CAPITAL PROJECTS 771,966.38 659,491.39 460,061.80 685,540.00 502,000.00 -183,540.00 -26.77% Total Revenue: 771,966.38 659,491.39 460,061.80 685,540.00 502,000.00 -183,540.00 -26.77% Expense
7000 - CAPITAL PROJECTS 3,200,413.14 4,461.40 162.50 266,516.00 262,516.00 -4,000.00 -1.50% Total Expense: 3,200,413.14 4,461.40 162.50 266,516.00 262,516.00 -4,000.00 -1.50% Total Fund: 220 - SEWER CAPACITY FEE: -2,428,446.76 655,029.99 459,899.30 419,024.00 239,484.00 -179,540.00 -42.85% Fund: 225 - WWTP EXPANSION
Revenue
2110 - SEWER OPERATIONS 3,740,116.38 480,499.67 418,821.65 615,707.00 615,706.00 -1.00 0.00% Total Revenue: 3,740,116.38 480,499.67 418,821.65 615,707.00 615,706.00 -1.00 0.00% Expense
2110 - SEWER OPERATIONS 168,657.83 106,673.79 101,829.16 101,830.00 96,936.00 -4,894.00 -4.81% Total Expense: 168,657.83 106,673.79 101,829.16 101,830.00 96,936.00 -4,894.00 -4.81% Total Fund: 225 - WWTP EXPANSION: 3,571,458.55 373,825.88 316,992.49 513,877.00 518,770.00 4,893.00 0.95% Budget Comparison Report
6/15/2023 11:47:04 AM Page 47 of 61
Departmen…
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 240 - WATER
Revenue
2410 - WATER OPERATIONS 4,572,205.69 5,969,685.77 2,104,464.78 2,147,100.00 2,147,100.00 0.00 0.00% Total Revenue: 4,572,205.69 5,969,685.77 2,104,464.78 2,147,100.00 2,147,100.00 0.00 0.00% Expense
2410 - WATER OPERATIONS 1,339,780.05 1,476,760.18 1,164,240.24 1,628,933.00 1,724,983.00 96,050.00 5.90% Total Expense: 1,339,780.05 1,476,760.18 1,164,240.24 1,628,933.00 1,724,983.00 96,050.00 5.90% Total Fund: 240 - WATER: 3,232,425.64 4,492,925.59 940,224.54 518,167.00 422,117.00 -96,050.00 -18.54% Fund: 245 - WATER TCP123
Revenue
2420 - WATER - TCP123 2,810,492.15 999,900.00 1,000,000.00 1,000,000.00 1,000,000.00 0.00 0.00% Total Revenue: 2,810,492.15 999,900.00 1,000,000.00 1,000,000.00 1,000,000.00 0.00 0.00% Expense
2420 - WATER - TCP123 17,222.28 145,796.28 20,684.85 159,504.00 0.00 -159,504.00 -100.00% Total Expense: 17,222.28 145,796.28 20,684.85 159,504.00 0.00 -159,504.00 -100.00% Total Fund: 245 - WATER TCP123: 2,793,269.87 854,103.72 979,315.15 840,496.00 1,000,000.00 159,504.00 18.98% Fund: 250 - WATER CAPACITY FEE
Revenue
7000 - CAPITAL PROJECTS 212,958.25 190,663.00 165,430.50 410,724.00 410,724.00 0.00 0.00% Total Revenue: 212,958.25 190,663.00 165,430.50 410,724.00 410,724.00 0.00 0.00% Expense
7000 - CAPITAL PROJECTS 4,845.43 4,461.40 162.50 10,000.00 10,000.00 0.00 0.00% Total Expense: 4,845.43 4,461.40 162.50 10,000.00 10,000.00 0.00 0.00% Total Fund: 250 - WATER CAPACITY FEE: 208,112.82 186,201.60 165,268.00 400,724.00 400,724.00 0.00 0.00% Fund: 255 - WATER FIXED ASSET REPLACEMENT
Revenue
7000 - CAPITAL PROJECTS 2,762,646.91 2,681,396.89 138,652.43 5,585,482.00 2,468,884.00 -3,116,598.00 -55.80% Total Revenue: 2,762,646.91 2,681,396.89 138,652.43 5,585,482.00 2,468,884.00 -3,116,598.00 -55.80% Expense
7000 - CAPITAL PROJECTS 2,391,032.31 3,841,841.79 2,420,389.16 5,873,314.00 2,628,181.00 -3,245,133.00 -55.25% Total Expense: 2,391,032.31 3,841,841.79 2,420,389.16 5,873,314.00 2,628,181.00 -3,245,133.00 -55.25% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: 371,614.60 -1,160,444.90 -2,281,736.73 -287,832.00 -159,297.00 128,535.00 -44.66% Fund: 270 - COMMUNITY/SENIOR CENTER
Revenue
2710 - COMMUNITY/SENIOR CENTER 11,710.00 26,708.96 9,644.34 156,829.00 173,500.00 16,671.00 10.63% Budget Comparison Report
6/15/2023 11:47:04 AM Page 48 of 61
Departmen…
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Revenue: 11,710.00 26,708.96 9,644.34 156,829.00 173,500.00 16,671.00 10.63% Expense
2710 - COMMUNITY/SENIOR CENTER 33,377.14 42,707.60 155,768.79 161,998.96 171,750.00 9,751.04 6.02% Total Expense: 33,377.14 42,707.60 155,768.79 161,998.96 171,750.00 9,751.04 6.02% Total Fund: 270 - COMMUNITY/SENIOR CENTER: -21,667.14 -15,998.64 -146,124.45 -5,169.96 1,750.00 6,919.96 -133.85% Fund: 280 - USF COMMUNITY CENTER
Revenue
2810 - USF COMMUNITY CENTER 14,467.00 6,634.00 2,210.00 1,000.00 2,500.00 1,500.00 150.00% Total Revenue: 14,467.00 6,634.00 2,210.00 1,000.00 2,500.00 1,500.00 150.00% Expense
2810 - USF COMMUNITY CENTER 12,501.66 9,190.51 5,203.07 13,020.00 13,020.00 0.00 0.00% Total Expense: 12,501.66 9,190.51 5,203.07 13,020.00 13,020.00 0.00 0.00% Total Fund: 280 - USF COMMUNITY CENTER: 1,965.34 -2,556.51 -2,993.07 -12,020.00 -10,520.00 1,500.00 -12.48% Fund: 310 - GARBAGE
Revenue
3110 - GARBAGE 566,579.90 742,496.51 911,891.36 935,000.00 939,000.00 4,000.00 0.43% Total Revenue: 566,579.90 742,496.51 911,891.36 935,000.00 939,000.00 4,000.00 0.43% Expense
3110 - GARBAGE 560,903.92 734,135.16 758,827.68 935,000.00 939,000.00 4,000.00 0.43% Total Expense: 560,903.92 734,135.16 758,827.68 935,000.00 939,000.00 4,000.00 0.43% Total Fund: 310 - GARBAGE: 5,675.98 8,361.35 153,063.68 0.00 0.00 0.00 0.00% Fund: 320 - GAS TAX 2103
Revenue
8000 - STREET PROJECTS 48,893.14 57,369.25 55,733.84 65,643.00 69,434.00 3,791.00 5.78% Total Revenue: 48,893.14 57,369.25 55,733.84 65,643.00 69,434.00 3,791.00 5.78% Expense
8000 - STREET PROJECTS 14,827.22 38,600.00 2,700.00 38,600.00 41,100.00 2,500.00 6.48% Total Expense: 14,827.22 38,600.00 2,700.00 38,600.00 41,100.00 2,500.00 6.48% Total Fund: 320 - GAS TAX 2103: 34,065.92 18,769.25 53,033.84 27,043.00 28,334.00 1,291.00 4.77% Fund: 321 - GAS TAX 2105
Revenue
8000 - STREET PROJECTS 37,180.82 40,604.55 38,949.69 45,478.00 47,022.00 1,544.00 3.40% Total Revenue: 37,180.82 40,604.55 38,949.69 45,478.00 47,022.00 1,544.00 3.40% Expense
8000 - STREET PROJECTS 24,291.16 21,084.63 18,401.43 25,500.00 25,500.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 49 of 61
Departmen…
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Expense: 24,291.16 21,084.63 18,401.43 25,500.00 25,500.00 0.00 0.00% Total Fund: 321 - GAS TAX 2105: 12,889.66 19,519.92 20,548.26 19,978.00 21,522.00 1,544.00 7.73% Fund: 322 - GAS TAX 2106
Revenue
8000 - STREET PROJECTS 26,005.87 28,418.10 27,145.84 30,642.00 31,933.00 1,291.00 4.21% Total Revenue: 26,005.87 28,418.10 27,145.84 30,642.00 31,933.00 1,291.00 4.21% Expense
8000 - STREET PROJECTS 45,157.99 43,767.48 44,216.19 30,000.00 45,000.00 15,000.00 50.00% Total Expense: 45,157.99 43,767.48 44,216.19 30,000.00 45,000.00 15,000.00 50.00% Total Fund: 322 - GAS TAX 2106: -19,152.12 -15,349.38 -17,070.35 642.00 -13,067.00 -13,709.00 -2,135.36% Fund: 323 - GAS TAX 2107
Revenue
8000 - STREET PROJECTS 50,311.92 48,563.10 53,008.79 62,070.00 56,400.00 -5,670.00 -9.13% 9999 - NON DEPARTMENTAL 0.00 0.00 0.00 9,221.00 9,221.00 0.00 0.00% Total Revenue: 50,311.92 48,563.10 53,008.79 71,291.00 65,621.00 -5,670.00 -7.95% Expense
8000 - STREET PROJECTS 46,645.49 47,694.61 39,595.77 48,000.00 50,000.00 2,000.00 4.17% Total Expense: 46,645.49 47,694.61 39,595.77 48,000.00 50,000.00 2,000.00 4.17% Total Fund: 323 - GAS TAX 2107: 3,666.43 868.49 13,413.02 23,291.00 15,621.00 -7,670.00 -32.93% Fund: 324 - GAS TAX 2107.5
Revenue
8000 - STREET PROJECTS 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
8000 - STREET PROJECTS 1,000.00 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Expense: 1,000.00 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 1,250.00 1,000.00 1,000.00 0.00 0.00% Fund: 325 - MEASURE L SALES TAX - ROADS
Revenue
8000 - STREET PROJECTS 446,566.78 501,958.24 334,669.81 390,000.00 390,000.00 0.00 0.00% Total Revenue: 446,566.78 501,958.24 334,669.81 390,000.00 390,000.00 0.00 0.00% Expense
8000 - STREET PROJECTS 6,765.50 14,396.80 5,002.50 0.00 0.00 0.00 0.00% Total Expense: 6,765.50 14,396.80 5,002.50 0.00 0.00 0.00 0.00% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 439,801.28 487,561.44 329,667.31 390,000.00 390,000.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 50 of 61
Departmen…
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Revenue
8000 - STREET PROJECTS 145,031.93 148,104.41 156,533.54 161,719.00 181,616.00 19,897.00 12.30% Total Revenue: 145,031.93 148,104.41 156,533.54 161,719.00 181,616.00 19,897.00 12.30% Expense
8000 - STREET PROJECTS 16,341.84 8,741.50 29,281.34 270,548.00 243,717.00 -26,831.00 -9.92% Total Expense: 16,341.84 8,741.50 29,281.34 270,548.00 243,717.00 -26,831.00 -9.92% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 128,690.09 139,362.91 127,252.20 -108,829.00 -62,101.00 46,728.00 -42.94% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 54,650.36 46,561.53 30,302.58 108,864.00 108,864.00 0.00 0.00% Total Revenue: 54,650.36 46,561.53 30,302.58 108,864.00 108,864.00 0.00 0.00% Expense
7000 - CAPITAL PROJECTS 2,138.50 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Expense: 2,138.50 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 52,511.86 46,561.53 30,302.58 98,864.00 98,864.00 0.00 0.00% Fund: 371 - TRENCH CUT FUND
Revenue
8000 - STREET PROJECTS 116.80 219,000.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 116.80 219,000.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 371 - TRENCH CUT FUND: 116.80 219,000.00 0.00 0.00 0.00 0.00 0.00% Fund: 372 - IT RESERVE
Revenue
3720 - INFORMATION TECHNOLOGY 10,047.96 14,724.85 11,273.94 15,000.00 15,000.00 0.00 0.00% Total Revenue: 10,047.96 14,724.85 11,273.94 15,000.00 15,000.00 0.00 0.00% Expense
3720 - INFORMATION TECHNOLOGY 1,919.41 3,157.90 10,843.52 21,200.00 35,000.00 13,800.00 65.09% Total Expense: 1,919.41 3,157.90 10,843.52 21,200.00 35,000.00 13,800.00 65.09% Total Fund: 372 - IT RESERVE: 8,128.55 11,566.95 430.42 -6,200.00 -20,000.00 -13,800.00 222.58% Fund: 374 - DIABILITY ACCESS AND EDUCATION
Revenue
3740 - DISABILITY ACCESS AND EDUCATION 1,439.82 1,234.62 1,053.36 1,200.00 1,200.00 0.00 0.00% Total Revenue: 1,439.82 1,234.62 1,053.36 1,200.00 1,200.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,439.82 1,234.62 1,053.36 1,200.00 1,200.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 51 of 61
Departmen…
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
Revenue
9999 - NON DEPARTMENTAL 0.00 61,703.86 0.00 0.00 0.00 0.00 0.00% Total Revenue: 0.00 61,703.86 0.00 0.00 0.00 0.00 0.00% Expense
1055 - PUBLIC WORKS 0.00 0.00 37,708.28 34,565.00 43,060.00 8,495.00 24.58% 2000 - EC-2 0.00 10,300.00 5,891.80 6,000.00 6,000.00 0.00 0.00% 4000 - EC4 0.00 51,403.86 70,759.53 70,760.00 0.00 -70,760.00 -100.00% 6000 - ARPA-REVENUE REPLACEMENT 0.00 0.00 565,409.03 628,902.77 0.00 -628,902.77 -100.00% Total Expense: 0.00 61,703.86 679,768.64 740,227.77 49,060.00 -691,167.77 -93.37% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 0.00 -679,768.64 -740,227.77 -49,060.00 691,167.77 -93.37% Fund: 383 - VEHICLE ABATEMENT
Revenue
3830 - VEHICLE ABATEMENT 21,740.18 19,183.24 25,771.43 20,000.00 20,000.00 0.00 0.00% Total Revenue: 21,740.18 19,183.24 25,771.43 20,000.00 20,000.00 0.00 0.00% Expense
3830 - VEHICLE ABATEMENT 10,000.00 20,000.00 15,000.00 20,000.00 20,000.00 0.00 0.00% Total Expense: 10,000.00 20,000.00 15,000.00 20,000.00 20,000.00 0.00 0.00% Total Fund: 383 - VEHICLE ABATEMENT: 11,740.18 -816.76 10,771.43 0.00 0.00 0.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FU…
Revenue
3840 - SUPPLEMENTAL LAW ENFORCEMENT 171,375.72 135,066.29 100,806.07 150,000.00 150,000.00 0.00 0.00% Total Revenue: 171,375.72 135,066.29 100,806.07 150,000.00 150,000.00 0.00 0.00% Expense
3840 - SUPPLEMENTAL LAW ENFORCEMENT 9,909.91 121,740.18 20,040.01 212,800.00 170,800.00 -42,000.00 -19.74% Total Expense: 9,909.91 121,740.18 20,040.01 212,800.00 170,800.00 -42,000.00 -19.74% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 161,465.81 13,326.11 80,766.06 -62,800.00 -20,800.00 42,000.00 -66.88% Fund: 392 - 94-STBG-799 HOUSING REHAB
Revenue
3900 - HOUSING 1,279.27 -562.05 732.60 1,000.00 1,600.00 600.00 60.00% Total Revenue: 1,279.27 -562.05 732.60 1,000.00 1,600.00 600.00 60.00% Total Fund: 392 - 94-STBG-799 HOUSING REHAB: 1,279.27 -562.05 732.60 1,000.00 1,600.00 600.00 60.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 52 of 61
Departmen…
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 394 - 96-STBG-1013 REHAB
Revenue
3900 - HOUSING 277.40 -517.33 48.55 0.00 0.00 0.00 0.00% Total Revenue: 277.40 -517.33 48.55 0.00 0.00 0.00 0.00% Total Fund: 394 - 96-STBG-1013 REHAB: 277.40 -517.33 48.55 0.00 0.00 0.00 0.00% Fund: 410 - LOCAL TRANSPORATION
Expense
8000 - STREET PROJECTS 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: 410 - LOCAL TRANSPORATION: 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 420 - TRANPORTATION STREET PROJECTS
Revenue
8000 - STREET PROJECTS 0.00 487.00 1,417.89 0.00 0.00 0.00 0.00% Total Revenue: 0.00 487.00 1,417.89 0.00 0.00 0.00 0.00% Expense
8000 - STREET PROJECTS 5,820.01 0.00 450.00 0.00 0.00 0.00 0.00% Total Expense: 5,820.01 0.00 450.00 0.00 0.00 0.00 0.00% Total Fund: 420 - TRANPORTATION STREET PROJECTS: -5,820.01 487.00 967.89 0.00 0.00 0.00 0.00% Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG
Revenue
8000 - STREET PROJECTS -161.32 37,151.32 6,600.00 0.00 0.00 0.00 0.00% Total Revenue: -161.32 37,151.32 6,600.00 0.00 0.00 0.00 0.00% Expense
8000 - STREET PROJECTS 28,362.41 868.71 15,262.50 0.00 0.00 0.00 0.00% Total Expense: 28,362.41 868.71 15,262.50 0.00 0.00 0.00 0.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: -28,523.73 36,282.61 -8,662.50 0.00 0.00 0.00 0.00% Fund: 450 - STORM DRAIN DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 162,704.97 133,196.18 95,326.65 303,912.00 303,912.00 0.00 0.00% Total Revenue: 162,704.97 133,196.18 95,326.65 303,912.00 303,912.00 0.00 0.00% Expense
7000 - CAPITAL PROJECTS 2,138.50 0.00 30,987.17 240,129.00 240,129.00 0.00 0.00% Total Expense: 2,138.50 0.00 30,987.17 240,129.00 240,129.00 0.00 0.00% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: 160,566.47 133,196.18 64,339.48 63,783.00 63,783.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 53 of 61
Departmen…
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 191,004.83 142,303.11 97,652.33 50,000.00 50,000.00 0.00 0.00% Total Revenue: 191,004.83 142,303.11 97,652.33 50,000.00 50,000.00 0.00 0.00% Expense
7000 - CAPITAL PROJECTS 21,342.86 23,764.56 1,150.00 4,200.00 4,200.00 0.00 0.00% Total Expense: 21,342.86 23,764.56 1,150.00 4,200.00 4,200.00 0.00 0.00% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 169,661.97 118,538.55 96,502.33 45,800.00 45,800.00 0.00 0.00% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Revenue
8000 - STREET PROJECTS 232,520.25 196,848.00 123,030.00 240,000.00 240,000.00 0.00 0.00% Total Revenue: 232,520.25 196,848.00 123,030.00 240,000.00 240,000.00 0.00 0.00% Expense
8000 - STREET PROJECTS 2,138.50 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Expense: 2,138.50 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 230,381.75 196,848.00 123,030.00 230,000.00 230,000.00 0.00 0.00% Fund: 453 - PARK DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 150,760.98 119,724.93 80,190.84 75,000.00 257,536.00 182,536.00 243.38% Total Revenue: 150,760.98 119,724.93 80,190.84 75,000.00 257,536.00 182,536.00 243.38% Expense
7000 - CAPITAL PROJECTS 2,138.50 4,200.00 292,431.17 310,965.00 528,000.00 217,035.00 69.79% Total Expense: 2,138.50 4,200.00 292,431.17 310,965.00 528,000.00 217,035.00 69.79% Total Fund: 453 - PARK DEV IMPACT FEE: 148,622.48 115,524.93 -212,240.33 -235,965.00 -270,464.00 -34,499.00 14.62% Fund: 454 - PARKLAND IN LIEU
Revenue
7000 - CAPITAL PROJECTS 114,731.20 95,044.49 59,882.51 100,000.00 100,000.00 0.00 0.00% Total Revenue: 114,731.20 95,044.49 59,882.51 100,000.00 100,000.00 0.00 0.00% Expense
7000 - CAPITAL PROJECTS 2,138.50 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Expense: 2,138.50 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 454 - PARKLAND IN LIEU: 112,592.70 95,044.49 59,882.51 90,000.00 90,000.00 0.00 0.00% Fund: 520 - RDA SUCCESSOR AGENCY
Revenue
5210 - RDA SUCCESSOR AGENCY 320,486.05 364,089.06 291,659.28 291,600.00 291,600.00 0.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 54 of 61
Departmen…
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Revenue: 320,486.05 364,089.06 291,659.28 291,600.00 291,600.00 0.00 0.00% Expense
5210 - RDA SUCCESSOR AGENCY 217,511.27 213,246.37 268,541.54 291,600.00 290,300.00 -1,300.00 -0.45% Total Expense: 217,511.27 213,246.37 268,541.54 291,600.00 290,300.00 -1,300.00 -0.45% Total Fund: 520 - RDA SUCCESSOR AGENCY: 102,974.78 150,842.69 23,117.74 0.00 1,300.00 1,300.00 0.00% Fund: 530 - BRITTANY WOODS- LLD
Revenue
3405 - BRITTANY WOODS 8,022.00 8,022.00 8,022.00 8,018.00 8,018.00 0.00 0.00% Total Revenue: 8,022.00 8,022.00 8,022.00 8,018.00 8,018.00 0.00 0.00% Expense
3405 - BRITTANY WOODS 9,777.91 10,393.16 10,462.48 14,616.00 15,014.00 398.00 2.72% Total Expense: 9,777.91 10,393.16 10,462.48 14,616.00 15,014.00 398.00 2.72% Total Fund: 530 - BRITTANY WOODS- LLD: -1,755.91 -2,371.16 -2,440.48 -6,598.00 -6,996.00 -398.00 6.03% Fund: 531 - CENTRAL HUGHSON 2- LLD
Revenue
3410 - CENTRAL HUGHSON 2 14,579.44 14,579.44 14,142.49 14,576.00 14,576.00 0.00 0.00% Total Revenue: 14,579.44 14,579.44 14,142.49 14,576.00 14,576.00 0.00 0.00% Expense
3410 - CENTRAL HUGHSON 2 6,711.69 13,188.68 9,528.94 19,503.00 17,545.00 -1,958.00 -10.04% Total Expense: 6,711.69 13,188.68 9,528.94 19,503.00 17,545.00 -1,958.00 -10.04% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: 7,867.75 1,390.76 4,613.55 -4,927.00 -2,969.00 1,958.00 -39.74% Fund: 532 - FEATHERS GLEN LLD
Revenue
3415 - FEATHERS GLEN 19,796.48 20,711.24 21,923.36 21,920.00 21,920.00 0.00 0.00% Total Revenue: 19,796.48 20,711.24 21,923.36 21,920.00 21,920.00 0.00 0.00% Expense
3415 - FEATHERS GLEN 16,046.68 20,594.52 23,549.59 32,644.00 20,353.00 -12,291.00 -37.65% Total Expense: 16,046.68 20,594.52 23,549.59 32,644.00 20,353.00 -12,291.00 -37.65% Total Fund: 532 - FEATHERS GLEN LLD: 3,749.80 116.72 -1,626.23 -10,724.00 1,567.00 12,291.00 -114.61% Fund: 533 - FONTANA RANCH NORTH- LLD
Revenue
3420 - FONTANA RANCH NORTH 22,706.80 25,436.80 28,328.78 28,325.00 28,325.00 0.00 0.00% Total Revenue: 22,706.80 25,436.80 28,328.78 28,325.00 28,325.00 0.00 0.00% Expense
3420 - FONTANA RANCH NORTH 16,174.86 23,855.88 18,250.48 33,272.00 34,960.00 1,688.00 5.07% Budget Comparison Report
6/15/2023 11:47:04 AM Page 55 of 61
Departmen…
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Expense: 16,174.86 23,855.88 18,250.48 33,272.00 34,960.00 1,688.00 5.07% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 6,531.94 1,580.92 10,078.30 -4,947.00 -6,635.00 -1,688.00 34.12% Fund: 534 - FONTANA RANCH SOUTH- LLD
Revenue
3425 - FONTANA RANCH SOUTH 15,366.04 16,077.24 16,954.72 17,419.00 17,419.00 0.00 0.00% Total Revenue: 15,366.04 16,077.24 16,954.72 17,419.00 17,419.00 0.00 0.00% Expense
3425 - FONTANA RANCH SOUTH 12,130.34 14,259.82 11,678.40 17,484.00 19,222.00 1,738.00 9.94% Total Expense: 12,130.34 14,259.82 11,678.40 17,484.00 19,222.00 1,738.00 9.94% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 3,235.70 1,817.42 5,276.32 -65.00 -1,803.00 -1,738.00 2,673.85% Fund: 535 - RHAPSODY I - LLD
Revenue
3430 - RHAPSODY 1 6,753.20 6,753.20 6,710.20 6,750.00 6,750.00 0.00 0.00% Total Revenue: 6,753.20 6,753.20 6,710.20 6,750.00 6,750.00 0.00 0.00% Expense
3430 - RHAPSODY 1 6,144.57 9,259.23 6,552.08 12,155.00 15,191.00 3,036.00 24.98% Total Expense: 6,144.57 9,259.23 6,552.08 12,155.00 15,191.00 3,036.00 24.98% Total Fund: 535 - RHAPSODY I - LLD: 608.63 -2,506.03 158.12 -5,405.00 -8,441.00 -3,036.00 56.17% Fund: 536 - RHAPSODY 2- LLD
Revenue
3435 - RHAPSODY 2 13,834.10 15,344.50 15,214.15 15,341.00 15,341.00 0.00 0.00% Total Revenue: 13,834.10 15,344.50 15,214.15 15,341.00 15,341.00 0.00 0.00% Expense
3435 - RHAPSODY 2 6,532.92 8,847.48 6,394.35 11,894.00 14,820.00 2,926.00 24.60% Total Expense: 6,532.92 8,847.48 6,394.35 11,894.00 14,820.00 2,926.00 24.60% Total Fund: 536 - RHAPSODY 2- LLD: 7,301.18 6,497.02 8,819.80 3,447.00 521.00 -2,926.00 -84.89% Fund: 537 - SANTA FE ESTATES 1 - LLD
Revenue
3440 - SANTA FE ESTATES 1 7,224.00 7,158.00 7,092.00 7,221.00 7,221.00 0.00 0.00% Total Revenue: 7,224.00 7,158.00 7,092.00 7,221.00 7,221.00 0.00 0.00% Expense
3440 - SANTA FE ESTATES 1 15,955.53 19,719.46 22,875.99 26,935.00 16,144.00 -10,791.00 -40.06% Total Expense: 15,955.53 19,719.46 22,875.99 26,935.00 16,144.00 -10,791.00 -40.06% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -8,731.53 -12,561.46 -15,783.99 -19,714.00 -8,923.00 10,791.00 -54.74% Budget Comparison Report
6/15/2023 11:47:04 AM Page 56 of 61
Departmen…
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 538 - SANTA FE ESTATES 2 - LLD
Revenue
3445 - SANTA FE ESTATES 2 6,614.18 6,614.18 6,614.18 6,611.00 6,611.00 0.00 0.00% Total Revenue: 6,614.18 6,614.18 6,614.18 6,611.00 6,611.00 0.00 0.00% Expense
3445 - SANTA FE ESTATES 2 12,875.69 18,223.03 17,839.73 23,147.00 12,456.00 -10,691.00 -46.19% Total Expense: 12,875.69 18,223.03 17,839.73 23,147.00 12,456.00 -10,691.00 -46.19% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -6,261.51 -11,608.85 -11,225.55 -16,536.00 -5,845.00 10,691.00 -64.65% Fund: 539 - STARN ESTATES - LLD
Revenue
3450 - STARN ESTATES 7,648.82 7,648.82 7,648.82 7,646.00 7,646.00 0.00 0.00% Total Revenue: 7,648.82 7,648.82 7,648.82 7,646.00 7,646.00 0.00 0.00% Expense
3450 - STARN ESTATES 5,563.93 9,780.02 6,146.59 12,213.00 15,009.00 2,796.00 22.89% Total Expense: 5,563.93 9,780.02 6,146.59 12,213.00 15,009.00 2,796.00 22.89% Total Fund: 539 - STARN ESTATES - LLD: 2,084.89 -2,131.20 1,502.23 -4,567.00 -7,363.00 -2,796.00 61.22% Fund: 540 - STERLING GLEN 3 - LLD
Revenue
3455 - STERLING GLEN 3 21,754.20 23,424.76 24,245.00 24,747.00 24,747.00 0.00 0.00% Total Revenue: 21,754.20 23,424.76 24,245.00 24,747.00 24,747.00 0.00 0.00% Expense
3455 - STERLING GLEN 3 14,807.00 20,457.51 15,424.51 31,903.00 26,718.00 -5,185.00 -16.25% Total Expense: 14,807.00 20,457.51 15,424.51 31,903.00 26,718.00 -5,185.00 -16.25% Total Fund: 540 - STERLING GLEN 3 - LLD: 6,947.20 2,967.25 8,820.49 -7,156.00 -1,971.00 5,185.00 -72.46% Fund: 541 - SUNGLOW - LLD
Revenue
3460 - SUNGLOW 9,635.56 9,582.38 9,369.66 9,632.00 9,632.00 0.00 0.00% Total Revenue: 9,635.56 9,582.38 9,369.66 9,632.00 9,632.00 0.00 0.00% Expense
3460 - SUNGLOW 8,556.22 12,787.11 9,699.03 17,613.00 16,416.00 -1,197.00 -6.80% Total Expense: 8,556.22 12,787.11 9,699.03 17,613.00 16,416.00 -1,197.00 -6.80% Total Fund: 541 - SUNGLOW - LLD: 1,079.34 -3,204.73 -329.37 -7,981.00 -6,784.00 1,197.00 -15.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 57 of 61
Departmen…
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 542 - WALNUT HAVEN 3 - LLD
Revenue
3465 - WALNUT HAVEN 3 5,926.00 5,817.60 5,763.40 5,923.00 5,923.00 0.00 0.00% Total Revenue: 5,926.00 5,817.60 5,763.40 5,923.00 5,923.00 0.00 0.00% Expense
3465 - WALNUT HAVEN 3 7,029.87 9,803.74 7,907.53 14,625.00 14,581.00 -44.00 -0.30% Total Expense: 7,029.87 9,803.74 7,907.53 14,625.00 14,581.00 -44.00 -0.30% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -1,103.87 -3,986.14 -2,144.13 -8,702.00 -8,658.00 44.00 -0.51% Fund: 543 - EUCLID SOUTH LLD
Revenue
3470 - EUCLID SOUTH 18,877.02 18,059.90 18,916.88 18,913.00 18,913.00 0.00 0.00% Total Revenue: 18,877.02 18,059.90 18,916.88 18,913.00 18,913.00 0.00 0.00% Expense
3470 - EUCLID SOUTH 2,037.48 5,813.59 2,433.58 19,179.00 20,392.00 1,213.00 6.32% Total Expense: 2,037.48 5,813.59 2,433.58 19,179.00 20,392.00 1,213.00 6.32% Total Fund: 543 - EUCLID SOUTH LLD: 16,839.54 12,246.31 16,483.30 -266.00 -1,479.00 -1,213.00 456.02% Fund: 544 - EUCLID NORTH LLD
Revenue
3475 - EUCLID NORTH -25.40 0.00 15,520.00 15,516.00 15,516.00 0.00 0.00% Total Revenue: -25.40 0.00 15,520.00 15,516.00 15,516.00 0.00 0.00% Expense
3470 - EUCLID SOUTH 0.00 0.00 0.00 12,514.00 15,869.00 3,355.00 26.81% Total Expense: 0.00 0.00 0.00 12,514.00 15,869.00 3,355.00 26.81% Total Fund: 544 - EUCLID NORTH LLD: -25.40 0.00 15,520.00 3,002.00 -353.00 -3,355.00 -111.76% Fund: 550 - CENTRAL HUGHSON 2 - BAD
Revenue
3505 - CENTRAL HUGHSON 2 8,223.92 8,180.22 7,574.87 8,227.00 8,227.00 0.00 0.00% Total Revenue: 8,223.92 8,180.22 7,574.87 8,227.00 8,227.00 0.00 0.00% Expense
3505 - CENTRAL HUGHSON 2 2,805.69 4,785.31 7,990.87 20,466.00 17,852.00 -2,614.00 -12.77% Total Expense: 2,805.69 4,785.31 7,990.87 20,466.00 17,852.00 -2,614.00 -12.77% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: 5,418.23 3,394.91 -416.00 -12,239.00 -9,625.00 2,614.00 -21.36% Budget Comparison Report
6/15/2023 11:47:04 AM Page 58 of 61
Departmen…
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 551 - FEATHERS GLEN - BAD
Revenue
3510 - FEATHERS GLEN 11,651.00 12,190.28 12,566.60 12,563.00 12,563.00 0.00 0.00% Total Revenue: 11,651.00 12,190.28 12,566.60 12,563.00 12,563.00 0.00 0.00% Expense
3510 - FEATHERS GLEN 9,562.23 11,214.03 13,186.34 16,493.00 10,235.00 -6,258.00 -37.94% Total Expense: 9,562.23 11,214.03 13,186.34 16,493.00 10,235.00 -6,258.00 -37.94% Total Fund: 551 - FEATHERS GLEN - BAD: 2,088.77 976.25 -619.74 -3,930.00 2,328.00 6,258.00 -159.24% Fund: 552 - FONTANA RANCH NORTH BAD
Revenue
3515 - FONTANA RANCH NORTH 23,616.80 23,616.80 23,616.80 23,614.00 23,614.00 0.00 0.00% Total Revenue: 23,616.80 23,616.80 23,616.80 23,614.00 23,614.00 0.00 0.00% Expense
3515 - FONTANA RANCH NORTH 6,934.05 7,619.87 7,548.00 22,687.00 18,786.00 -3,901.00 -17.19% Total Expense: 6,934.05 7,619.87 7,548.00 22,687.00 18,786.00 -3,901.00 -17.19% Total Fund: 552 - FONTANA RANCH NORTH BAD: 16,682.75 15,996.93 16,068.80 927.00 4,828.00 3,901.00 420.82% Fund: 553 - FONTANA RANCH SOUTH - BAD
Revenue
3520 - FONTANA RANCH SOUTH 13,574.04 14,201.24 14,977.46 15,387.00 15,387.00 0.00 0.00% Total Revenue: 13,574.04 14,201.24 14,977.46 15,387.00 15,387.00 0.00 0.00% Expense
3520 - FONTANA RANCH SOUTH 15,539.44 17,697.83 19,938.65 20,673.00 11,168.00 -9,505.00 -45.98% Total Expense: 15,539.44 17,697.83 19,938.65 20,673.00 11,168.00 -9,505.00 -45.98% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: -1,965.40 -3,496.59 -4,961.19 -5,286.00 4,219.00 9,505.00 -179.81% Fund: 554 - STERLING GLEN 3 - BAD
Revenue
3525 - STERLING GLEN 3 15,797.68 16,532.82 17,173.85 17,591.00 17,591.00 0.00 0.00% Total Revenue: 15,797.68 16,532.82 17,173.85 17,591.00 17,591.00 0.00 0.00% Expense
3525 - STERLING GLEN 3 7,999.43 7,842.37 10,009.42 24,275.00 22,865.00 -1,410.00 -5.81% Total Expense: 7,999.43 7,842.37 10,009.42 24,275.00 22,865.00 -1,410.00 -5.81% Total Fund: 554 - STERLING GLEN 3 - BAD: 7,798.25 8,690.45 7,164.43 -6,684.00 -5,274.00 1,410.00 -21.10% Budget Comparison Report
6/15/2023 11:47:04 AM Page 59 of 61
Departmen…
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 555 - EUCLID SOUTH - BAD
Revenue
3470 - EUCLID SOUTH 17,299.66 19,710.38 19,710.38 19,707.00 19,707.00 0.00 0.00% Total Revenue: 17,299.66 19,710.38 19,710.38 19,707.00 19,707.00 0.00 0.00% Expense
3470 - EUCLID SOUTH 3,157.22 1,948.55 1,419.07 15,437.00 12,769.00 -2,668.00 -17.28% Total Expense: 3,157.22 1,948.55 1,419.07 15,437.00 12,769.00 -2,668.00 -17.28% Total Fund: 555 - EUCLID SOUTH - BAD: 14,142.44 17,761.83 18,291.31 4,270.00 6,938.00 2,668.00 62.48% Fund: 556 - EUCLID NORTH -BAD
Revenue
3475 - EUCLID NORTH -25.40 0.00 13,170.00 13,167.00 13,167.00 0.00 0.00% Total Revenue: -25.40 0.00 13,170.00 13,167.00 13,167.00 0.00 0.00% Expense
3470 - EUCLID SOUTH 0.00 0.00 0.00 8,115.00 10,325.00 2,210.00 27.23% Total Expense: 0.00 0.00 0.00 8,115.00 10,325.00 2,210.00 27.23% Total Fund: 556 - EUCLID NORTH -BAD: -25.40 0.00 13,170.00 5,052.00 2,842.00 -2,210.00 -43.75% Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT Revenue
3605 - PROVINCE PLACE 16,116.63 18,352.86 19,198.95 19,180.00 19,180.00 0.00 0.00% Total Revenue: 16,116.63 18,352.86 19,198.95 19,180.00 19,180.00 0.00 0.00% Expense
3605 - PROVINCE PLACE 2,577.78 12,393.31 8,130.14 21,909.00 24,070.00 2,161.00 9.86% Total Expense: 2,577.78 12,393.31 8,130.14 21,909.00 24,070.00 2,161.00 9.86% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 13,538.85 5,959.55 11,068.81 -2,729.00 -4,890.00 -2,161.00 79.19% Report Total: 9,878,563.14 6,934,852.90 829,365.25 975,309.27 2,191,602.00 1,216,292.73 124.71% Budget Comparison Report
6/15/2023 11:47:04 AM Page 60 of 61
Fund Summary
Fund
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100 - GENERAL FUND 650,410.21 289,565.17 -93,975.01 -86,426.00 -8,818.00 77,608.00 -89.80% 105 - GENERAL FUND CONTINGENCY RESE… 1,283.43 122,153.52 93,834.63 170,743.00 27,000.00 -143,743.00 -84.19% 210 - SEWER 448,779.60 77,801.96 506,876.58 17,879.00 -11,286.00 -29,165.00 -163.12% 215 - SEWER FIXED ASSET REPLACEMENT -780,742.60 -771,936.14 -478,136.40 -1,240,974.00 -717,088.00 523,886.00 -42.22% 220 - SEWER CAPACITY FEE -2,428,446.76 655,029.99 459,899.30 419,024.00 239,484.00 -179,540.00 -42.85% 225 - WWTP EXPANSION 3,571,458.55 373,825.88 316,992.49 513,877.00 518,770.00 4,893.00 0.95% 240 - WATER 3,232,425.64 4,492,925.59 940,224.54 518,167.00 422,117.00 -96,050.00 -18.54% 245 - WATER TCP123 2,793,269.87 854,103.72 979,315.15 840,496.00 1,000,000.00 159,504.00 18.98% 250 - WATER CAPACITY FEE 208,112.82 186,201.60 165,268.00 400,724.00 400,724.00 0.00 0.00% 255 - WATER FIXED ASSET REPLACEMENT 371,614.60 -1,160,444.90 -2,281,736.73 -287,832.00 -159,297.00 128,535.00 -44.66% 270 - COMMUNITY/SENIOR CENTER -21,667.14 -15,998.64 -146,124.45 -5,169.96 1,750.00 6,919.96 -133.85% 280 - USF COMMUNITY CENTER 1,965.34 -2,556.51 -2,993.07 -12,020.00 -10,520.00 1,500.00 -12.48% 310 - GARBAGE 5,675.98 8,361.35 153,063.68 0.00 0.00 0.00 0.00% 320 - GAS TAX 2103 34,065.92 18,769.25 53,033.84 27,043.00 28,334.00 1,291.00 4.77% 321 - GAS TAX 2105 12,889.66 19,519.92 20,548.26 19,978.00 21,522.00 1,544.00 7.73% 322 - GAS TAX 2106 -19,152.12 -15,349.38 -17,070.35 642.00 -13,067.00 -13,709.00 -2,135.36% 323 - GAS TAX 2107 3,666.43 868.49 13,413.02 23,291.00 15,621.00 -7,670.00 -32.93% 324 - GAS TAX 2107.5 1,000.00 1,000.00 1,250.00 1,000.00 1,000.00 0.00 0.00% 325 - MEASURE L SALES TAX - ROADS 439,801.28 487,561.44 329,667.31 390,000.00 390,000.00 0.00 0.00% 326 - SB 1-ROADS MAINTENANCE REHABIL… 128,690.09 139,362.91 127,252.20 -108,829.00 -62,101.00 46,728.00 -42.94% 370 - COMMUNITY ENHANCEMENT DEV I… 52,511.86 46,561.53 30,302.58 98,864.00 98,864.00 0.00 0.00% 371 - TRENCH CUT FUND 116.80 219,000.00 0.00 0.00 0.00 0.00 0.00% 372 - IT RESERVE 8,128.55 11,566.95 430.42 -6,200.00 -20,000.00 -13,800.00 222.58% 374 - DIABILITY ACCESS AND EDUCATION 1,439.82 1,234.62 1,053.36 1,200.00 1,200.00 0.00 0.00% 380 - CORONAVIRUS LOCAL FISCAL RECOV… 0.00 0.00 -679,768.64 -740,227.77 -49,060.00 691,167.77 -93.37% 383 - VEHICLE ABATEMENT 11,740.18 -816.76 10,771.43 0.00 0.00 0.00 0.00% 384 - SUPPLEMENTAL LAW ENFORCEMENT… 161,465.81 13,326.11 80,766.06 -62,800.00 -20,800.00 42,000.00 -66.88% 392 - 94-STBG-799 HOUSING REHAB 1,279.27 -562.05 732.60 1,000.00 1,600.00 600.00 60.00% 394 - 96-STBG-1013 REHAB 277.40 -517.33 48.55 0.00 0.00 0.00 0.00% 410 - LOCAL TRANSPORATION 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 420 - TRANPORTATION STREET PROJECTS -5,820.01 487.00 967.89 0.00 0.00 0.00 0.00% 425 - PUBLIC WORKS STREET PROJECTS - … -28,523.73 36,282.61 -8,662.50 0.00 0.00 0.00 0.00% 450 - STORM DRAIN DEV IMPACT FEE 160,566.47 133,196.18 64,339.48 63,783.00 63,783.00 0.00 0.00% 451 - PUBLIC FACIILITY DEV IMPACT FEE 169,661.97 118,538.55 96,502.33 45,800.00 45,800.00 0.00 0.00% 452 - PUBLIC FACILITY STREETS DEV IMPA… 230,381.75 196,848.00 123,030.00 230,000.00 230,000.00 0.00 0.00% 453 - PARK DEV IMPACT FEE 148,622.48 115,524.93 -212,240.33 -235,965.00 -270,464.00 -34,499.00 14.62% 454 - PARKLAND IN LIEU 112,592.70 95,044.49 59,882.51 90,000.00 90,000.00 0.00 0.00% 520 - RDA SUCCESSOR AGENCY 102,974.78 150,842.69 23,117.74 0.00 1,300.00 1,300.00 0.00% Budget Comparison Report
6/15/2023 11:47:04 AM Page 61 of 61
Fund
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
YTD Activity
Through Jun
2022-2023

MID YEAR
2023-2024

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
530 - BRITTANY WOODS- LLD -1,755.91 -2,371.16 -2,440.48 -6,598.00 -6,996.00 -398.00 6.03% 531 - CENTRAL HUGHSON 2- LLD 7,867.75 1,390.76 4,613.55 -4,927.00 -2,969.00 1,958.00 -39.74% 532 - FEATHERS GLEN LLD 3,749.80 116.72 -1,626.23 -10,724.00 1,567.00 12,291.00 -114.61% 533 - FONTANA RANCH NORTH- LLD 6,531.94 1,580.92 10,078.30 -4,947.00 -6,635.00 -1,688.00 34.12% 534 - FONTANA RANCH SOUTH- LLD 3,235.70 1,817.42 5,276.32 -65.00 -1,803.00 -1,738.00 2,673.85% 535 - RHAPSODY I - LLD 608.63 -2,506.03 158.12 -5,405.00 -8,441.00 -3,036.00 56.17% 536 - RHAPSODY 2- LLD 7,301.18 6,497.02 8,819.80 3,447.00 521.00 -2,926.00 -84.89% 537 - SANTA FE ESTATES 1 - LLD -8,731.53 -12,561.46 -15,783.99 -19,714.00 -8,923.00 10,791.00 -54.74% 538 - SANTA FE ESTATES 2 - LLD -6,261.51 -11,608.85 -11,225.55 -16,536.00 -5,845.00 10,691.00 -64.65% 539 - STARN ESTATES - LLD 2,084.89 -2,131.20 1,502.23 -4,567.00 -7,363.00 -2,796.00 61.22% 540 - STERLING GLEN 3 - LLD 6,947.20 2,967.25 8,820.49 -7,156.00 -1,971.00 5,185.00 -72.46% 541 - SUNGLOW - LLD 1,079.34 -3,204.73 -329.37 -7,981.00 -6,784.00 1,197.00 -15.00% 542 - WALNUT HAVEN 3 - LLD -1,103.87 -3,986.14 -2,144.13 -8,702.00 -8,658.00 44.00 -0.51% 543 - EUCLID SOUTH LLD 16,839.54 12,246.31 16,483.30 -266.00 -1,479.00 -1,213.00 456.02% 544 - EUCLID NORTH LLD -25.40 0.00 15,520.00 3,002.00 -353.00 -3,355.00 -111.76% 550 - CENTRAL HUGHSON 2 - BAD 5,418.23 3,394.91 -416.00 -12,239.00 -9,625.00 2,614.00 -21.36% 551 - FEATHERS GLEN - BAD 2,088.77 976.25 -619.74 -3,930.00 2,328.00 6,258.00 -159.24% 552 - FONTANA RANCH NORTH BAD 16,682.75 15,996.93 16,068.80 927.00 4,828.00 3,901.00 420.82% 553 - FONTANA RANCH SOUTH - BAD -1,965.40 -3,496.59 -4,961.19 -5,286.00 4,219.00 9,505.00 -179.81% 554 - STERLING GLEN 3 - BAD 7,798.25 8,690.45 7,164.43 -6,684.00 -5,274.00 1,410.00 -21.10% 555 - EUCLID SOUTH - BAD 14,142.44 17,761.83 18,291.31 4,270.00 6,938.00 2,668.00 62.48% 556 - EUCLID NORTH -BAD -25.40 0.00 13,170.00 5,052.00 2,842.00 -2,210.00 -43.75% 560 - PROVINCE PLACE COMMUNITY FACIL… 13,538.85 5,959.55 11,068.81 -2,729.00 -4,890.00 -2,161.00 79.19% Report Total: 9,878,563.14 6,934,852.90 829,365.25 975,309.27 2,191,602.00 1,216,292.73 124.71% 22‐23 Mid Year 23‐24 Preliminary Difference 22‐23 Mid Year 23‐24 Preliminary Difference Rev/Exp GF 4,187,851 $ $ 3,938,028 $ (249,823) $ 4,103,534 $ 3,919,846 $ (183,688) $ (66,135) Non‐GF 16,916,091 $ $ 13,908,112 $ (3,007,979) $ 16,025,099 $ 11,734,692 $ (4,290,407) $ 1,282,428 TOTALS 21,103,942 $ $ 17,846,140 $ (3,257,802) $ 20,128,633 $ 15,654,538 $ (4,474,095) $ 1,216,293 Budget comparison from estimated revenues and expenses for Preliminary (proposed) Fiscal Year 2023‐24 compared to last adopted budget at Mid‐Year 2022‐23
GF = General FundNon‐GF = All funds other than the General Fund Non‐GF Notes:

Revenues:

TCP 123 Settlement Revenue ‐ we will receive final payment in 2023‐24 Expenses:

Projects to be budgeted ‐ ARPA Projects
Revenues Expenses
Budget Comparison: Revenue and Expense
FY 2022-23
Mid-Year Comparison
FY 2022-23 FY 2023-24 Increase
Dept
No. Dept Name Mid-Year Preliminary (Decrease) Notes
1005 LEGISLATIVE $ 60,613 $ 43,193 $ Strategic planning expenses in FY22-23 removed from FY23-24 (17,420) 1010 CITY MANAGER $ 246,249 $ 252,919 $ Salary and employee appreciation increases 6,670 1015 CITY TREASURER $ 1,292 $ 1,292 -$
1020 LEGAL SERVICES $ 115,000 $ 115,000 -$
1025 FINANCE $ 364,973 $ 394,061 $ Salary and benefits increase 29,088 1030 HUMAN RESOURCES/RISK MANAGEMENT $ 17,025 $ 10,425 $ Reduced Professional services in line with FY22-23 expenses (6,600) 1035 CITY CLERK $ 106,617 $ 91,433 $ Minimal election exenses in FY23-24 (15,184)1040 PLANNING/BUILDING $ 454,403 $ 429,461 $ Reduced Professional services in line with FY22-23 expenses (24,942) 1045 POLICE SERVICES $ 1,730,877 $ 1,784,433 $ LE Contract increase 53,5561050 ANIMAL CONTROL $ 123,000 $ 45,169 $ No longer paying debt services, paid in full FY22-23 (77,831) 1055 PUBLIC WORKS $ 162,336 $ 135,682 $ Reduced Professional services in line with FY22-23 expenses (26,654) 1060 BUILDING AND GROUNDS $ 100,327 $ 110,022 $ Increase in the cost of utilities and temporary labor 9,695 1065 PARKS AND RECREATION $ 141,814 $ 138,173 $ Reduced benefits in line with FY22-23 actuals and FY23-24 increase (3,641) 1070 STREET MAINTENANCE $ 123,888 $ 123,024 $ (864)1075 FLEET MAINTENANCE $ 24,020 $ 23,320 $ (700)9999 NON DEPARTMENTAL $ 331,100 $ 222,239 $ Reduction in transfer needed to Contingency Fund 105 (108,861) TOTAL OPERATIONAL COSTS 4,103,534 $ $ 3,919,846 $ (183,688) Less One-Time Expenses and Transfers
General Plan Update $ (34,712) $ (100,000)Strategic Planning $ (8,920) Transfers Out $ (124,709) $ (27,000) Transfer to GF Reserve NET EXPENDITURES 3,935,193 $ $ 3,792,846 $ (142,347)
REVENUES $ 4,187,851 $ 3,938,028 $ (249,823)
Postitive balance in General Fund when considering one-time expenses

CITY OF HUGHSON
FY 23-24 PRELIMINARY BUDGET

GENERAL FUND SUMMARY
Current Fund Balance
as of 06/14/23 1,193,594.00
Quarterly Transfer In 31,177.00
Estimated Fund Balance
as of 06/30/23 $ 1,224,771.00
Estimated General Fund Expenses
FY2023-24 3,919,846.00
Less One-Time Expenditures (127,000.00)
Estimated Expenses 3,792,846.00
Required Reserve 33% 1,251,639.18
Tranfer in to meet reserve 27,000.00
Estimated Fund Balance as of 6/30/24 $ 1,251,771.00
Budget Worksheet 3,919,846.00
Less One-Time Expenses (100,000.00)
Less Transfer (27,000.00)
Estimated Expenses 3,792,846.00
Fund 105 General Fund Contingency Reserve
Fiscal Year 2023-24 Preliminary Budget
Transfer In Transfer Out
49010 66000
Fund Fund
100 General Fund 367,436 383 Vehicle Abatement 20,000
384 SLEF 150,000
320 Gas Tax - 2103 3,600
520 RDA 96,000
323 Gas Tax - 2107 25,000
321 Gas Tax - 2105 17,000
324 Gas Tax - 2107.5 1,000
280 Samaritans Center 7,620
530-544 Landscape Lighting Dist 29,793
550-554 Benefit Assess District 12,539
560 Comm Fac District 4,884
367,436 367,436
323 Gas Tax-Street Sweeping 9,221 550-554 Benefit Assess District 7,518 560 Comm Fac District 1,703
105 General Fund Contingency Rsv 27,000 100 General Fund 27,000 270 Community Senior Center 7,500 100 General Fund 7,500 372 IT Replacement 15,000 100 General Fund 5,000
210 Sewer M & 0 5,000
240 Water 5,000
210 Sewer M & O 252,516 220 Sewer Capacity Fee 252,516
225 WWTP Expansion 591,136 210 Sewer M & 0 591,136
215 Sewer Fixed Asset Replacement 284,850 210 Sewer M & 0 284,850 255 Water Fixed Asset Replacement 185,482 240 Water 185,482 1,372,705 1,372,705
Administrative Transfers
100 999-49020 442,200 210 2110-61020 261,800
240 2410-61020 180,400
442,200 442,200
Total Transfers 2,182,341 2,182,341
Often, one Fund will provide service to another Fund. The General Fund provides administrative service to various funds, such as Water, Sewer, Gas Tax, BAD, LLD. These transfers cover the costs of Staff support (such as the Finance Department, Administration, etc.) to administer the programs. Transfers are made to the IT Fund (372) from the General, Water and Sewer Fund. These transfers are to build up a reserve to fund future IT needs. In addition, a portion of the funds collected from User fees (Sewer/Water) covers future asset replacement - via depreciation costs.

City of Hughson
Transfer Table 2023-24-Preliminary Budget

CITY OF HUGHSON

OUTSTANDING DEBT SERVICE
FY 2023‐24 PRELIMINARY BUDGET
Principal $ 110,000
Interest $ 72,300
Total: $186,450Principal $158,118
Interest $ 15,355
Total: $ 173,473
Principal $ 479,666
Interest $ 111,470
Total: $ 591,136
Principal $ 0
Interest $ 179,909Total: $ 179,909
Total Principal $ 29,139,980 $ 15,357,604
Total Interest $ 2,421,375
FY 23‐24 Debt Payments $ 1,126,817
Principle Interest Total1
RDA Debt Payments 110,000 72,300 182,300
City of Hughson Debt Payments 652,318 292,200 944,517
Total Debt Payments for FY23‐24 762,318 $ $ 364,500 $ 1,126,817 1 Debt schedules is as of 6/15/23
California DWSRF LOAN Wells 9 & 10 $ 3,208,190 $ 858,196 2055 (Well 7 Replacement) ‐ AMENDED
255 1.4% 3,208,190 $ 2022
STATE WATER RESOURCE BOARD SRF $ 9,693,609 $ 946,841 2041 LOAN WWTP Expansion Project (Loan
payable from revenues of the WWTP and
Sewer Revenues) ‐ AMENDED
225 1% 20,871,790 $ 2021
$ 28,313 2026
2036
Due Thru Outstanding Principal Outstanding Interest
$ 1,965,000 $ 588,025
Annual Payment
Amount
RDA Refunding & Capital projects (Bond
payable from Tax increment)
Debt Issuance Fund Original Principal Year Issued
$ 2,660,000 2016
Interest
Rate
520 2.00%
Water Tank Project Loan (Loan payable
from revenues of the water system)
240 2,400,000 3.40% $ 2006 490,805 $
LLD BAD Legislative
CityManager
CityTreasurer Finance City Clerk
Planning /Building
PoliceServices
PublicWorks
Bld &Grounds
Parks &
Recreation
StreetMaint
FleetMaint
SewerOper
Waste‐water
WaterOper
Position COH Staff 100‐100 100‐200 100‐1005 100‐1010 100‐1015 100‐1025 100‐1035 100‐1040 100‐1045 100‐1055 100‐1060 100‐1065 100‐1070 100‐1075 210‐2110 210‐2120 240‐2410 Total Mayor 100% 100%Mayor Pro Tem 100% 100%
Council Member 100% 100%
Council Member 100% 100%
Council Member 100% 100%
Planning Commissioner 100% 100%
Planning Commissioner 100% 100%
Planning Commissioner 100% 100%
Planning Commissioner 100% 100%
Planning Commissioner 100% 100%
Treasurer 100% 100%City Manager 1 100% 100%
Finance/AS Director 1 100% 100%
City Clerk 1 50% 50% 100%
Accounting Manager 1 33% 34% 33% 100%Accounting Technician II 1 33% 34% 33% 100%Customer Service Clerk (Open) 0 33% 34% 33% 100% Customer Service Clerk 1 33% 34% 33% 100%Community Development Dir 1 50% 10% 20% 20% 100% Community Development Specialist 1 100% 100%
Code Enforcement Officer PT 0.5 100% 100%
PW Superintendent 1 5% 5% 25% 5% 10% 20% 30% 100%
Maint Wkr I 1 40% 15% 20% 25% 100%
Maint Wkr II 1 5% 10% 35% 25% 25% 100%
Maint Wkr II 1 40% 15% 20% 25% 100%
Maint Wkr II 1 5% 10% 35% 25% 25% 100%
Utilities Superintendent (Intrem) 1 25% 25% 50% 100%
WWTP Operator II (Open) 0 20% 70% 10% 100%
Water Distribution Operator I 1 30% 70% 100%
Water Distribution Operator II 1 30% 70% 100%
Total City of Hughson Staff 16.5 0.85 0.35 0 1 0 2.49 0.5 2.00 0 0.35 0.55 0.8 0.9 0 2.87 0.25 3.59 16.50 City of Hughson Payroll Distribution 2023‐24
Annual Total Total
Salary PERS Medicare SUI Health Life Dental Vision WC Def Comp Benefits Costs 100-1005 Legislative - 15,600 1,193 - - - - - - - 1,193 16,793100-1010 City Manager 12,920 175,433 2,544 434 19,800 486 576 195 5,780 3,300 46,035 221,468100-1035 Mgmt Analyst/City 3,521 45,843 665 217 9,900 193 650 158 960 300 16,563 62,407100-1025 Finance 20,305 264,392 3,834 1,224 55,836 1,010 3,782 931 1,930 1,692 90,544 354,936100-9999 PERS - Liability 112,231 - - - - - - - - - 112,231 112,231100-1015 City Treasurer - 1,200 92 - - - - - - - 92 1,292100-1060 Bldgs & Grounds 3,829 34,286 497 239 10,890 99 885 214 1,930 330 18,913 53,198100-1065 Parks & Rec 5,357 50,413 731 347 15,840 157 1,354 324 2,890 480 27,480 77,893100-1040 Planning/Bldg 14,878 165,499 2,586 1,085 29,700 487 3,300 750 2,890 900 56,575 222,075100-1045 Police 82,400 - - - - - - - - - 82,400 82,400100-1055 Public Wrks Adm 2,801 36,478 529 152 6,930 140 770 175 2,890 210 14,597 51,075100-1070 Street Maint 5,959 62,961 913 391 17,820 256 1,980 450 9,640 540 37,949 100,910 Total General Fund 852,105 264,202 13,583 4,088 166,716 2,827 13,297 3,196 28,910 7,752 504,572 1,356,677 210-2110 Sewer M & O 68,317 249,584 3,619 1,480 67,518 978 5,858 1,387 24,105 2,046 175,307 424,891210-2120 WWTP 36,197 79,610 1,154 412 18,810 298 2,090 475 10,595 570 70,602 150,213240-2410 Water M & O 74,739 290,347 4,210 1,745 79,596 1,121 6,512 1,550 22,175 2,412 194,059 484,407 340 LLD District 51,286 744 6,221 369 16,830 127 1,220 303 9,545 510 35,869 87,154350 BAD District 2,504 21,757 315 152 6,930 59 526 129 5,660 210 16,486 38,243 Total Other Funds 692,583 187,978 10,042 4,158 189,684 2,583 16,207 3,844 72,080 5,748 492,323 1,184,907 1,544,688 452,180 23,626 8,246 356,400 5,410 29,504 7,040 100,990 13,500 996,896 2,541,836 PERS Unfunded Liability Costs - $227,405 Distributed between Water, Sewer and General Funds 2014-15 Totals - Budget 888,577 244,756 14,116 6,510 218,805 8,331 18,648 3,276 61,997 6,000 582,439 1,471,0162015-16 Totals - Budget 983,917 270,795 15,498 6,510 259,971 9,029 27,655 4,124 60,936 7,200 661,718 1,645,6352016-17 Totals - Budget 1,025,033 278,877 16,091 7,378 255,475 9,457 28,015 4,392 75,982 9,036 684,703 1,709,7362017-18 Totals - Budget 1,071,782 284,032 16,995 7,379 249,009 9,559 27,983 6,608 78,771 9,013 689,348 1,761,1312018-19 Totals - Budget 1,119,827 346,768 17,655 7,378 260,025 10,756 30,744 8,786 80,700 8,969 771,781 1,891,6082019-20 Totals - Budget 1,232,021 372,580 20,343 7,378 237,492 11,817 26,340 8,246 97,398 9,346 790,940 2,022,9612020-21 Totals - Budget 1,211,674 363,392 18,797 7,378 258,119 10,609 27,551 6,315 97,398 8,806 798,365 2,010,0392021-22 Totals - Budget 1,356,162 418,432 23,641 7,812 267,564 11,177 28,151 6,515 105,804 12,365 881,461 2,237,6232022-23 Projected Budget 1,442,702 458,367 22,147 7,812 247,000 5,258 25,488 5,995 105,804 12,900 891,023 2,333,7242023-24 Projected Budget 1,544,688 452,180 23,626 8,246 356,400 5,410 29,504 7,040 100,989 13,500 997,161 2,541,849 City of Hughson - Salary / Benefit Cost
Projected 2023-24

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2023-32

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON ADOPTING THE PRELIMINARY BUDGET FOR FISCAL YEAR 2023-24 WHEREAS, on June 19, 2023, the City Manager, Finance Director and City Staff submitted and presented to the City of Hughson Budget and Finance Subcommittee the Fiscal Year 2023-24 Preliminary Budget for review and consideration in accordance with established policies and objectives; and
WHEREAS, the Fiscal Year 2023-24 Preliminary Budget has been presented to the City Council for review, consideration, and adoption; and WHEREAS, the Fiscal Year 2023-24 Preliminary Budget is based on public comment, significant analysis of the City’s needs, and direction of the City Council after budget review sessions:

NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Hughson that the Fiscal Year 2023-24 Preliminary Budget attached hereto as Exhibit “A”, containing revenue and expenditure estimates and appropriations for the General Fund, all Other Funds and the RDA Successor Agency Fund, is hereby approved for the Fiscal Year beginning July 1, 2023 and ending June 30, 2024 and is hereby adopted in the total amount of $15,654,538.

PASSED AND ADOPTED, by the City Council of the City of Hughson at its regular meeting held on this 26th day of June 2023, by the following roll call votes:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
____________________
GEORGE CARR, Mayor
ATTEST:
_____________________________
ASHTON GOSE, City Clerk
Meeting Date: June 26, 2023
Subject: Acceptance of the Fiscal Year 2021-22 City of Hughson Audited Annual Financial Report
Enclosure: Annual Financial Report Fiscal Year Ended June 30, 2022 Management Report & Auditor’s Communication Letter
Presented By: Kim Weimer, Director of Finance & Administrative Svcs.

Approved By: _____________________________
City Manager
Staff Recommendation:

Review and accept the City of Hughson’s Fiscal Year 2021-22 audited Annual Financial Report.

Background and Overview:

Each year, the City’s financial records are audited by an independent Certified Public Accounting firm. The firm of Moss, Levy & Hartzheim, LLP, completed the City’s audit of Fiscal Year 2021-22 and has produced the Annual Financial Report for Fiscal Year ending June 30, 2022. The opinion given by the auditors for this audit is an unmodified opinion. An unmodified opinion is given when the auditor expresses an opinion that the financial statements are presented, in all material respects, in accordance with Generally Accepted Accounting Principles (GAAP). This is the highest opinion that auditors can give on the financial statements. Audited Annual Financial Reports are important documents to governmental agencies. They are used by governing boards, members of the public and bond rating agencies.

The Management Discussion and Analysis of the Annual Financial Report provides a detailed analysis of the financial highlights for the fiscal year ending June 30, 2022, some of which are:

1. On the government-wide governmental activities, the City’s total net position equaled $38,105,557, a decrease of $380,543 over the prior fiscal year. This decrease was due to prior period adjustments made for loans receivable, payroll liabilities, and reversals not booked from prior years.

CITY COUNCIL AGENDA ITEM NO. 3.6
SECTION 3 CONSENT CALENDAR

2. For business type activities (i.e., water, sewer), the City’s total net position equaled $59,401,656, an increase of $4,734,306 over the prior fiscal year.

3. The General Fund revenues and expenditures were consistent with the previous fiscal year. Revenues increased by $520,333 and expenditures increased by $784,112 mainly due to increased spending on capital projects.

The fund balance increased by $149,463 to $4,864,803. The General Fund reserve is healthy when compared to similar governmental units. With the current reserves and fund balance, the City could operate for approximately two years without additional revenue.

4. The Sewer Fund total net position increased by $386,193 to $36,327,729.

5. The Water Fund total net position increased by $4,366,668 to $22,800,584 due to grant revenue for projects.

6. The Successor Agency continues to carry a negative fund balance due to holding the RDA (Redevelopment Agency) issued debt. Money continues to be collected on the tax roll to pay down the debt.

7. The City’s Net Pension Liability as of June 30, 2022, equaled $2,227,866. a. Miscellaneous: $1,635,191
b. Safety: $592,675
This is a total decrease of $1,258,184 from the prior year.

8. The audit did not produce any internal control findings that would be considered material weaknesses or significant deficiencies. There were no difficulties encountered in performing the audit and no management disagreements to report.

The City continues to remain in a good financial position. Looking forward, operating expenses continue to rise and will be expected to do so in the near future due to supply chain issues, increasing labor costs, and the overall impacts of inflationary economic activity. Sales tax revenues are expected to remain consistent and property tax revenues are expected to increase based on current planned development and the anticipated property tax reallocation sharing agreement with the County.

Fiscal Impact:

There is no fiscal impact for the acceptance of the Annual Financial Report. The cost of the audit is budgeted for in the annual budget process and the completion of the work came in at the budgeted amount.

CITY OF HUGHSON
Annual Financial Report
Fiscal Year Ended June 30, 2022
i

CITY OF HUGHSON

ANNUAL FINANCIAL REPORT
Fiscal Year Ended June 30, 2022

TABLE OF CONTENTS
I. FINANCIAL SECTION
A. Independent Auditor’s Report ................................................................................................ 1 B. Management’s Discussion and Analysis ................................................................................ 3 C. Basic Financial Statements:

Government-wide Financial Statements:

Statement of Net Position ............................................................................................. 15 Statement of Activities ................................................................................................. 16 Fund Financial Statements:

Governmental Funds:

Balance Sheet ......................................................................................................... 18 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ......................................................................... 21 Statement of Revenues, Expenditures, and Changes in Fund Balances ................ 22 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ......................................................................................................... 25 Proprietary Funds:

Statement of Net Position ...................................................................................... 26 Statement of Revenues, Expenses, and Changes in Net Position .......................... 27 Statement of Cash Flows ...................................................................................... 28 Fiduciary Fund:

Statement of Fiduciary Net Position ...................................................................... 31 Statement of Changes in Fiduciary Net Position ................................................... 32 Notes to Basic Financial Statements ................................................................................. 33 D. Required Supplementary Information:

General Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual ........................................................................ 57 Refuse Special Revenue Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual .............................................. 58 Schedule of the City’s Proportionate Share of the Net Pension Liability ......................... 59 Schedule of Pension Contributions ................................................................................... 60 E. Other Supplemental Information
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Other Major Governmental Funds:

Public Facilities Capital Projects Fund .................................................................. 61 ii

CITY OF HUGHSON

ANNUAL FINANCIAL REPORT
Fiscal Year Ended June 30, 2022

TABLE OF CONTENTS
I. FINANCIAL SECTION (Continued)
E. Other Supplemental Information (Continued)
Nonmajor Governmental Funds
Description of Nonmajor Governmental Funds ........................................................... 63 Combining Balance Sheet ............................................................................................ 66 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ....................................................................................................... 70 Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual:

Gas Tax Special Revenue Fund ............................................................................. 74 Vehicle Abatement Special Revenue Fund ............................................................ 75 CDBG Rehab Special Revenue Fund .................................................................... 76 Community Enhancement Special Revenue Fund ................................................. 77 Storm Drain Special Revenue Fund ....................................................................... 78 SLESF Special Revenue Fund ............................................................................... 79 Lighting and Landscaping Special Revenue Fund ................................................. 80 Benefit Assessment Special Revenue Fund ........................................................... 81 Trench Cut Special Revenue Fund ........................................................................ 82 IT Reserve Special Revenue Fund ......................................................................... 83 Measure L Sales Tax Special Revenue Fund ......................................................... 84 SB-1 Roads Special Revenue Fund ....................................................................... 85 Disability Access and Education Special Revenue Fund ....................................... 86 Transportation Capital Projects Fund .................................................................... 87 Municipal Park Capital Projects Fund ................................................................... 88 Parks Development Impact Fees Capital Projects Fund ........................................ 89 Nonmajor Proprietary Funds
Description of Nonmajor Proprietary Funds ................................................................ 91 Combining Statement of Net Position .......................................................................... 92 Combining Statement of Revenues, Expenses, and Changes in Net Position .............. 93 Combining Statement of Cash Flows ........................................................................... 94

FINANCIAL SECTION
OFFICES: BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA
MEMBER AMERICAN INSTITUTE OF C.P.A.’S ∙ CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS ∙ CALIFORNIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS 1 PARTNERS COMMERCIAL ACCOUNTING & TAX SERVICES GOVERNMENTAL AUDIT SERVICES RONALD A LEVY, CPA 9465 WILSHIRE BLVD., 3RD FLOOR 5800 HANNUM AVE., SUITE E CRAIG A HARTZHEIM, CPA BEVERLY HILLS, CA 90212 CULVER CITY, CA 90230 HADLEY Y HUI, CPA TEL: 310.670.2745 TEL: 310.670.2745
ALEXANDER C HOM, CPA FAX: 310.670.1689 FAX: 310.670.1689 ADAM V GUISE, CPA www.mlhcpas.com www.mlhcpas.com

TRAVIS J HOLE, CPA
INDEPENDENT AUDITOR’S REPORT
To the Members of the City Council
Hughson, California
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Hughson, California as of and for the fiscal year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Hughson, California, as of June 30, 2022, and the respective changes in financial position and, where applicable, cash flows thereof, for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and those standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor's Responsibility for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists.
2 The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis on pages 3 through 13, Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – General Fund, and the Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – Refuse Special Revenue Fund, Schedule of Changes in the Net Pension Liability and Related Ratios, and Schedule of Pension Contributions on pages 57 through 60 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Hughson’s basic financial statements. The Budgetary Comparison Schedules for the Public Facilities Capital Projects Fund and Nonmajor Governmental Funds; the Combining Financial Statements for the Nonmajor Governmental Funds, and the Nonmajor Enterprise Funds listed in the table of contents are presented for purposes of additional analysis and are not required parts of the basic financial statements.

The Budgetary Comparison Schedules for the Public Facilities Capital Projects Fund and Nonmajor Governmental Funds; the Combining Financial Statements for the Nonmajor Governmental Funds, and the Nonmajor Enterprise Funds are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in our audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.
3 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 31, 2023, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Moss, Levy & Hartzheim, LLP
Culver City, California
March 31, 2023

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
4 This discussion and analysis provides an overview of the City of Hughson’s financial performance for the fiscal year ended June 30, 2022. This report has been prepared in accordance with Accounting Principles Generally Accepted in the United States of America (USGAAP) as established by the Governmental Accounting Standard Board (GASB). We encourage our readers to consider this information in conjunction with the information provided in the accompanying basic financial statements and notes. The City’s fiscal highlights are presented below:

FINANCIAL HIGHLIGHTS
Financial highlights of fiscal year ended June 30, 2022 include the following:

Government-wide:
 The City’s total net position was $97,507,213 as of June 30, 2022. Of this total, $38,105,557 was governmental net position and $59,401,656 was business-type net position.  Governmental revenues include program revenues of $2,813,166 and general revenues and transfers of $2,787,609, for a total of $5,600,775.
 Governmental expenses were $5,369,655.
 Business-type program revenues, transfers and interest were $8,723,604 while business-type expenses were $4,046,887.

Fund Level:
 Governmental fund balances increased $1,494,360 in fiscal year 2022.  Governmental fund revenues increased $520,333 in fiscal year 2022. Although the functional revenue is largely unchanged from the previous fiscal year, the increase in the current fiscal year can be attributed mainly to intergovernmental revenue but is consistent with previous fiscal years due to the nature of the revenue.  Governmental fund expenditures increased by $784,112 mainly due to decreased spending on capital projects.

General Fund:
 General Fund revenues of $3,423,733 is largely consistent with the previous fiscal year.  General Fund expenditures of $3,233,538 is consistent with the previous fiscal year.  General Fund balance of $4,864,803 as of June 30, 2022, increased by $149,463 from 2021 fiscal year’s fund balance of $4,715,340.

OVERVIEW OF THE ANNUAL FINANCIAL REPORT
This Annual Financial Report is divided into five parts:

1. Government-wide financial statements

2. Fund financial statements

3. Notes to the financial statements

4. Required supplementary information

5. Other supplemental information
Government-wide Financial Statements
The Government-wide financial statements provide a longer-term view of the City’s activities as a whole and comprise the Statement of Net Position and the Statement of Activities. The Statement of Net Position provides information about the financial position of the City as a whole, including all of its capital assets and long-term liabilities on the full accrual basis, similar to that used by private industry.

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
5 The Statement of Activities provides information about all the City’s revenues and all of its expenses, also on the full accrual basis, with the emphasis on measuring net revenues or expenses of each of the City’s programs. The Statement of Activities explains in detail the change in net positions for the fiscal year.

All of the City’s activities are grouped into governmental activities and business-type activities, as explained below.

The amounts in the Statement of Net Position and the Statement of Activities are separated into governmental activities and business-type activities in order to provide a summary of these two activities for the City as a whole.

Government-wide financial statements are prepared on the accrual basis, which mean they measure the flow of all economic resources of the City as a whole.

The Statement of Net Position and the Statement of Activities present information about the following:

Governmental Activities – All of the City’s basic services are considered to be governmental activities. These services are supported by the general City revenues such as taxes, and by specific program revenues such as user fees and charges.

Business-type Activities – The City’s enterprise activities of water, and wastewater are reported in this area. Unlike governmental services, these services are supported by charges paid by users based on the amount of service they use.

Governmental Fund Financial Statements
The governmental fund financial statements report on the City’s operations in more detail than the Government-wide statements and focus primarily on the short-term activities of the City’s General Fund and other major funds. The governmental fund financial statements measure only current revenues and expenditures and fund balances; they exclude capital assets, long-term debt, and other long-term amounts.

The governmental fund financial statements provide detailed information about each of the City’s most significant funds, called major funds. Major funds account for the major financial activities of the City and are presented individually, while the activities of non-major funds are presented in summary, with subordinate schedules presenting the detail for each of these other funds. The concept of major funds, and the determination of which funds are major, was established by the Governmental Accounting Standards Board (GASB) Statement No. 34 and replaces the concept of combining like funds and presenting them in total. Instead, each major fund is presented individually, with all non-major funds summarized and presented only in a single column. Subordinate schedules present detail of these non-major funds.

Major funds present the major activities of the City for the fiscal year, and may change from year to year as a result of changes in the pattern of the City’s activities.

In the City’s case, there are three major governmental funds in addition to the General Fund: Home Loan Special Revenue Fund, Refuse Special Revenue Fund, and Public Facilities Capital Projects Fund.

The City reports 2 major and 2 non-major enterprise funds Fund financial statements include governmental and proprietary funds as discussed below.

Governmental fund financial statements are prepared on the modified accrual basis, which means they measure only current financial resources and uses. Capital assets and other long-lived assets, along with long-term liabilities, are not presented in the governmental fund financial statements.

Proprietary fund financial statements are prepared on the full accrual basis and include all of their assets and liabilities, current and long-term.

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
6 FINANCIAL ACTIVITIES OF THE CITY AS A WHOLE
This analysis focuses on the net positions and changes in net positions of the City as a whole. Tables 1, 2, and 3 focus on the City’s Governmental Statement of Net Position and Statement of Activities, while Tables 4, 5, and 6 focus on the City’s Business-type Statement of Net Position and Statement of Activities.

The City’s governmental net position amounted to $38,105,557 as of June 30, 2022, an decrease of $380,543 over 2021. This decrease in the change in net position is reflected in the Governmental Activities column of the Statement of Activities shown in Table 2. The City’s net position as of June 30, 2022 comprised the following:

Cash and investments comprised $15,148,670. Substantially all of these amounts were held in short term investments in government securities, as detailed in Note 3 to the financial statements.

Receivables comprised $532,353 of current receivables and loans receivable of $952,788 that is due over longer periods of time as explained in the Notes and Leases.

Capital assets of $25,460,389 net of depreciation charges, which included all the City’s capital assets used in governmental activities.

Current liabilities, including accounts payable, claims, and other amounts due currently, totaled $965,577.

Long-term liabilities of $1,298,709 does not include $30,000, which is the current portion. The debt is related to the City’s Net Pension Liability and compensated absences.

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
7 Net investment in capital assets of $25,460,389, represents the City’s investment in capital assets used in governmental activities, net of accumulated depreciation and amounts borrowed to finance those investments.

Unrestricted net position, the part of net position that can be used to finance day to day operations without constraints established by debt covenants or other legal requirements or restrictions, was $2,867,114 as of June 30, 2022.

As the Sources of Revenue chart above shows, $2,387,044 or 42% of the City’s fiscal year 2022 governmental activities revenue came from taxes, while $1,830534 or 32% came from charges for services, $846,239 or 15%, came from capital grants and contributions, $136,393 or 2% came from operating grants and contributions, and the remainder came from a variety of sources.

The Functional Expenses chart above includes only current fiscal year expenses; it does not include capital outlays, which are added to the City’s capital assets. As the chart shows, general government was $1,694,352, or 32%, of total governmental expenses, public safety was $1,587,895, or 30%, public works was $1,736,526, or 32%, parks and recreation was $350,882, or 6%.

The Statements of Activities presents program revenues and expenses and general revenues in detail. All of these elements in the changes in governmental net position are summarized below.

Taxes
42%
Use of money
and property
1%
Charges for
services
32%
Operating
grants and
contributions
2%
Capital grants
and
contributions
15%
Other
revenue
8%
SOURCES OF REVENUE
General
government
32%
Public works
32%
Public safety
30%
Parks and
recreation
6%
FUNCTIONAL EXPENSES

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
8 As Table 2 above shows, $2,813,166 or 50%, of the City’s fiscal year 2022 governmental revenue, came from program revenues and $2,787,609, or 50%, came from general revenues such as taxes and interest and transfers. Program revenues were composed of charges for services of $1,830,534, which included permit revenues, fees and charges used to fund expenses incurred in providing services; $136,393 of operating grants and contributions, which included gas tax revenues and housing and police grants; and capital grants and contributions of $846,239, that consisted mainly of street project grants and developer impact fees restricted to capital outlay. Revenues are down by 19% primarily due to the decrease in sales taxes and expenses are up 26%
General revenues are not allocable to programs. General revenues are used to pay for the net cost of governmental programs.

Table 3 presents the net expense or revenue of each of the City’s governmental activities. Net expense is defined as total program cost less the revenues generated by those specific activities.

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
9 BUSINESS-TYPE ACTIVITIES
The Statement of Net Position and Statement of Activities present a summary of the City’s Business-type activities that are composed of the City’s enterprise funds.

The net position of business-type activities increased by $4,734,306 in fiscal year 2022.

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
10 ANALYSIS OF MAJOR FUNDS
Governmental Funds
General Fund
General Fund revenues increased $156,843 this fiscal year. Activity has largely remained the same as the prior fiscal year. Actual revenues were greater than budgeted by $27,290. Tax revenues increased $62,497 during the fiscal year while licenses and permits increased by $125,898.

General Fund expenditures were $3,233,538, an increase of $529,653 from the prior fiscal year. Capital outlay made up the majority of the increase.

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
11 As of June 30, 2022 the General Fund’s fund balance totaled $4,864,803. The unassigned portion of $4,864,803 of the fund balance represents available liquid resources.

Home Loan Fund
This fund is utilized to track deferred loans receivable. There was no activity during the fiscal year.

Refuse Fund
This fund accounts for the contracted refuse services within the City. There was no significant variance from activities in prior fiscal years.

Public Facilities Capital Projects Fund
This fund accounts for resources and expenditures in construction of public facilities within the City. There were no major projects completed or initiated in this fund during the fiscal year.

Proprietary Funds
Water Fund
Operating revenues decreased by $71,488 in fiscal year 2022 and expenses increased by $275,827 resulting in operating income of $903,285. There were no significant changes in rates or activity during the fiscal year and as a result, operating results remained largely consistent with the previous fiscal year.

The fund’s net position increased by $4,366,668 to $22,800,584, most of this increase is due to intergovernmental revenue from recovery related grant funds. Of this amount, $17,699,134 was net investment in capital assets.

Sewer Fund
Operating revenues and expenditures remained largely the same in the fiscal year 2022 as well as the operating income of $466,255. The fund's net position increased by $386,193 in fiscal year 2022.

As of June 30, 2022, the fund’s net position was $36,327,729, of which $28,692,290 was net investment in capital assets and $7,635,439 was unrestricted.

CAPITAL ASSETS
GASB No. 34 required the City to record all its capital assets including infrastructure, which was not recorded prior to GASB No. 34. Infrastructure includes roads, bridges, signals and similar assets used by the entire population.

In fiscal year 2022, the City reported the cost of all its infrastructure assets and computed the amounts of accumulated depreciation for these assets based on their original acquisition dates. At the end of fiscal year 2022, the cost of infrastructure and other capital assets recorded on the City’s financial statements is as shown in Table 7 on the following page.

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
12 Table 7
Balance at Balance at
June 30, 2021 Additions Deletions Transfers June 30, 2022 Governmental activities:

Capital assets, not being depreciated:

Land 9,497,612 $ - $ - $ - $ 9,497,612 $
Rights of ways 2,777,617 2,777,617
Construction in progress 299,698 9,611 (202,740) 106,569 Total capital assets, not being depreciated 12,574,927 9,611 (202,740) 12,381,798 Capital assets, being depreciated:

Buildings 919,905 919,905
Improvements 6,980,620 202,740 7,183,360
Equipment 854,832 854,832
Machinery 241,902 8,300 250,202
Rolling stock 518,377 9,103 527,480
Infrastructure 13,397,859 13,397,859
Total capital assets being depreciated 22,913,495 17,403 202,740 23,133,638 Less accumulated depreciation for:

Buildings (659,537) (15,172) (674,709)
Improvements (1,960,921) (236,849) (2,197,770)
Equipment (519,243) (54,920) (574,163)
Machinery (241,902) (241,902)
Rolling stock (491,494) (26,885) (518,379)
Infrastructure (5,568,744) (279,380) (5,848,124)
Total accumulated depreciation (9,441,841) (613,206) (10,055,047) Total capital assets, being depreciated, net 13,471,654 (595,803) 202,740 13,078,591 Governmental activities capital assets, net 26,046,581 $ (586,192) $ - $ - $ 25,460,389 $ Balance at Balance at
Business-type activities: June 30, 2021 Additions Deletions Transfers June 30, 2022 Capital assets, not being depreciated:

Land 18,108,769 $ - $ - $ - $ 18,108,769 $
Construction in progress 5,637,099 4,348,719 9,985,818
Total capital assets, not being depreciated 23,745,868 4,348,719 28,094,587 Capital assets, being depreciated:

Buildings 28,068,657 28,068,657
Improvements 4,288,696 4,288,696
Equipment 94,425 94,425
Machinery 235,695 235,695
Infrastructure 19,002,924 19,002,924
Rolling stock 242,497 20,000 262,497
Total capital assets, being depreciated 51,932,894 20,000 51 ,952,894 Less accumulated depreciation for:

Buildings (8,576,462) (900,359) (9,476,821)
Improvements (3,537,237) (41,371) (3,578,608)
Equipment (83,012) (4,087) (87,099)
Machinery (235,695) (235,695)
Infrastructure (8,692,128) (265,307) (8,957,435)
Rolling stock (213,041) (18,541) (231,582)
Total accumulated depreciation (21,337,575) (1,229,665) (22,567, 240) Total capital assets, being depreciated, net 30,595,319 (1,209,665) 29,385,6 54 Business-type activities capital assets, net 54,341,187 $ 3,139,054 $ - $ - $ 57,480,241 $ Details on capital assets, current year additions, and construction in progress can be found in the Notes.

The City depreciates all its capital assets over their estimated useful lives, as required by GASB No. 34. The purpose of depreciation is to spread the cost of a capital asset over the years of its useful life so that an allocable portion of the cost of the asset is borne by all users. Additional information on depreciable lives may be found in the Notes to the financial statements.

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
13 DEBT ADMINISTRATION
The City issued no new bonded debt in fiscal year 2022. The City made all scheduled repayments of existing debt.

The City’s debt issues are discussed in detail in Note 7 of the financial statements. The City's debt balances as of June 30 were as follows:

CITY OF HUGHSON

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
14 ECONOMIC CONDITION, OUTLOOK, AND ACTIVITY
The City continues to see a mixed economy, with a gradual increase in property tax revenues along with increases in operating expenses and PERS unfunded accrued liabilities. Residential building continues at a steady pace within the community. Hughson's diverse land use has helped to continue a growth pattern that has resulted in economic strength for the City and a stable housing market. Overall, the City continues to be in a favorable position to attract and maintain jobs, retail establishments, and provide highly desired housing. The City continues to reach out to prospective and current business owners to continue to strengthen the City’s tax base.

Overall, the City’s financial position remains in good condition. In the upcoming fiscal year, the City estimates the sales tax revenue will remain consistent with the current reporting year, while property taxes will continue to see a gradual increase due to new residential development and the anticipated property tax reallocation sharing agreement with the county. The City also expects increases in operating and personnel costs due to ongoing inflation, supply chain issues and residential growth. The City will continue to analyze the increasing costs with the anticipated revenues. The City continues to maintain a fiscally responsible and conservative approach to its fiscal management and will continue to monitor the economic activity of the City.

CONTACTING THE CITY’S FINANCIAL MANAGEMENT
This Annual Financial Report is intended to provide citizens, taxpayers, and creditors with a general overview of the City’s finances. Questions about this report should be directed to the City of Hughson, at PO Box 9, 7018 Pine Street, Hughson, CA 95326.

Governmental Business-type
Activities Activities Total
Assets:

Cash and Investments 15,148,670 $ 14,784,841 $ 29,933,511 $ Accounts Receivable 327,175 110,211 437,386
Leases Receivable 108,160 108,160
Loans Receivable 844,628 844,628
Interest Receivable 205,178 205,178
Internal Balances 2,318 (2,318)
Capital Assets, Not Being Depreciated 12,381,798 28,094,586 40,476,384 Capital Assets, Net of Accumulated Depreciation 13,078,591 29,385,655 42,464,246 Total Assets 42,096,518 72,372,975 114,469,493
Deferred Outflows of Resources:

Pension related 372,341 317,041 689,382
Total Deferred Outflows of Resources 372,341 317,041 689,382 Liabilities:

Accounts Payable 317,569 426,713 744,282
Interest Payable 11,473 11,473
Deposits Payable 618,008 6,780 624,788
Noncurrent Liabilities:

Net Pension Liability 1,203,288 1,024,578 2,227,866
Due Within One Year 30,000 672,183 702,183
Due in More Than One Year 95,421 10,242,472 10,337,893
Total Liabilities 2,264,286 12,384,199 14,648,485
Deferred Inflows of Resources:

Leases related 107,396 107,396
Unearned revenue 929,752 929,752
Pension related 1,061,868 904,161 1,966,029
Total Deferred Inflows of Resources 2,099,016 904,161 3,003,177 Net Position:

Net Investment in Capital Assets 25,460,389 46,653,642 72,114,031 Restricted for:

Home Loans 821,323 821,323
Community Development 975,070 975,070
Streets and Roads 3,178,228 3,178,228
Public Safety 534,460 534,460
Public Facilities 2,170,470 2,170,470
Parks and Recreation 1,415,963 1,415,963
IT Projects 118,042 118,042
Assessment Districts 564,498 564,498
Unrestricted 2,867,114 12,748,014 15,615,128
Total Net Position 38,105,557 $ 59,401,656 $ 97,507,213 $

CITY OF HUGHSON
Statement of Net Position
June 30, 2022
The notes to the financial statements are an integral part of this statement. 15 Operating Capital
Charges for Grants and Grants and
Expenses Services Contributions Contributions
Primary Government:

Governmental Activities:

General Government 1,694,352 $ 123,862 $ - $ - $
Public Safety 1,587,895 136,393
Community Development 391,594
Public Works 1,736,526 1,096,939 846,239
Parks and Recreation 350,882 218,139
Total Governmental Activities 5,369,655 1,830,534 136,393 846,239

Business-type Activities:

Water 1,442,654 2,320,274 3,500,985
Sewer 2,558,050 3,024,305
Community Facilities 46,183 25,843
Total Business-type Activities 4,046,887 5,370,422 3,500,985 Total Primary Government 9,416,542 $ 7,200,956 $ 136,393 $ 4,347,224 $ Taxes:

Property Taxes
Sales and Use Taxes
Business License Taxes
Other Taxes
Licenses and Permits
Fines and Forfeitures
Special Assessments
Investment Earnings
Other Revenue
Transfers
Total General Revenues and Transfers
Change in net position
Net Position - Beginning of Fiscal Year
Prior Period Adjustments1
Net Position - Beginning of Fiscal Year (restated)
Net Position - End of Fiscal Year
1 See Note 14 for more information regarding these prior period adjustments.

General Revenues:

The notes to the financial statements are an integral part of this statement.

CITY OF HUGHSON
Statement of Activities
For the Fiscal Year Ended June 30, 2022
Program Revenues
Functions
16 Net (Expenses) Revenues and Changes in Net Position
BusinessGovernmental type
Activities Activities Total
$ $ - (1,570,490) (1,570,490) $
(1,451,502) (1,451,502)
391,594 391,594
206,652 206,652
(132,743) (132,743)
(2,556,489) (2,556,489)
4,378,605 4,378,605
466,255 466,255
(20,340) (20,340)
4,824,520 4,824,520
4,824,520 (2,556,489) 2,268,031
393,369 393,369
1,138,202 1,138,202
26,489 26,489
122,939 122,939
361,558 361,558
46,472 46,472
298,015 298,015
(139,588) (28,027) (167,615)
420,377 420,377
(8,215) 8,215
(147,803) 2,787,609 2,639,806
4,676,717 231,120 4,907,837
54,667,350 38,486,100 93,153,450
57,589 (611,663) (554,074)
54,724,939 37,874,437 92,599,376
$ 59,401,656 38,105,557 $ 97,507,213 $
17 General Home Loan Refuse
Assets:

Cash and Investments 5,380,951 $ 75,043 $ 120,594 $
Accounts Receivable 123,881 35,559
Lease Receivable 108,160
Loans Receivable 746,280
Due from Other Funds 296,953
Total Assets 5,909,945 $ 821,323 $ 156,153 $
Liabilities, Deferred Inflows and Fund Balances:

Liabilities:

Accounts Payable 233,136 $ - $ 69,565 $
Deposit Payable 618,008
Due to Other Funds
Total Liabilities 851,144 69,565
Deferred Inflows of Resources::

Unearned revenue 86,602
Unearned revenue - lease 107,396
Total Deferred Inflows of Resources 193,998
Total Liabilities and Deferred Inflows of Resources 1,045,142 69,565 Fund Balances:

Restricted for:

Home loans 821,323
Parks and recreation
Public Facilities
Public safety
Streets and roads
Community development 86,588
IT Projects
District Assessments
Unassigned 4,864,803
Total Fund Balances 4,864,803 821,323 86,588
Total Liabilities, Deferred Inflows and Fund Balances 5,715,947 $ 821,323 $ 156,153 $ The notes to the financial statements are an integral part of this statement.

CITY OF HUGHSON
Balance Sheet
Governmental Funds
June 30, 2022
Special Revenue
18 Capital Projects
Nonmajor Total
Public Governmental Governmental
Facilities Funds Funds
$ 7,319,084 2,179,695 $ 15,075,367 $
327,175 167,735
108,160
844,628 98,348
296,953
$ 7,585,167 2,179,695 $ 16,652,283 $
$ 5,643 9,225 $ 317,569 $
618,008
294,635 294,635
300,278 9,225 1,230,212
929,752 843,150
107,396
1,037,148 843,150
1,143,428 9,225 2,267,360
821,323
1,415,963 1,415,963
2,170,470 2,170,470
534,460 534,460
3,178,228 3,178,228
975,070 888,482
118,042 118,042
564,498 564,498
4,606,869 (257,934)
6,441,739 2,170,470 14,384,923
$ 7,585,167 2,179,695 $ 16,458,285 $
19 20
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Total fund balances - governmental funds $ 14,384,923
In governmental funds, only current assets are reported. In the statement of net position, all assets are reported, including capital assets and accumulated depreciation.

Capital assets at historical cost 35,515,436 $
Accumulated depreciation (10,055,047) 25,460,389
372,341
(1,061,868)
In governmental funds, only current liabilities are reported. In the statement of net position, all liabilities, including long-term liabilities, are reported. Long-term liabilities relating to governmental activities Net pension liability (1,203,288)
Compensated absences payable (125,421)
Internal service funds are used by management to charge the costs of certain activities, such as self-insurance, to individual funds. The assets and liabilities of the internal service fund must be added to the statement of net position. 73,303
In governmental funds, certain accrued interest receivable on notes receivable is not available to pay for current period expenditures and, therefore, is not reported in the governmental funds. 205,178 Total net position - governmental activities $ 38,105,557 The notes to the financial statements are an integral part of this statement.

Deferred outflow related to pension
Deferred inflow related to pension

CITY OF HUGHSON
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position
June 30, 2022
Deferred outflows and inflows of resources relating to pensions: In governmental funds, deferred outflows and inflows of resources relating to pensions are not reported because they are applicable to future periods. In the statement of net position, deferred outflows and inflows of resources relating to pensions are reported. 21 General Home Loan Refuse
Revenues
Property Taxes 393,369 $ - $ - $
Sales and Use Taxes 1,138,202
Business License Taxes 26,489
Other Taxes 122,939
Licenses and Permits 361,558
Fines and Forfeitures 46,472
Interest (12,096) (372)
Charges for Services 123,862 742,867
Intergovernmental 802,561
Special Assessments
Other 420,377
Total Revenues 3,423,733 742,495
Expenditures
Current:

General Government 1,268,344
Public Safety 1,519,451
Public Works 311,261 734,135
Parks and Recreation 112,269
Capital Outlay 22,213
Total Expenditures 3,233,538 734,135
Excess (Deficiency) of Revenues over
(under) Expenditures 8,360 190,195
Other Financing Sources (Uses):

Transfers In 357,461
Transfers Out (137,209)
Total Other Financing Sources (Uses) 220,252
Net Change in Fund Balances 410,447 8,360
Fund Balances - July 1, 2021 1,100,392 4,715,340 78,228 Prior Period Adjustments1 (279,069) (260,984)
Fund Balances - July 1, 2021, Restated 821,323 4,454,356 78,228 Fund Balances - June 30, 2022 $ 821,323 4,864,803 $ 86,588 $ 1 See Note 14 for more information regarding these prior period adjustments.

The notes to the financial statements are an integral part of this statement.

CITY OF HUGHSON
Statement of Revenues, Expenditures, and Changes in Fund Balance Governmental Funds
For the Fiscal Year Ended June 30, 2022
Special Revenue
22 Capital Projects
Nonmajor Total
Governmental Governmental
Facilities Funds Funds
$ - - $ 393,369 $
1,138,202
26,489
122,939
361,558
46,472
(11,462) (4,097) (28,027)
620,557 343,248 1,830,534
1,887,486 1,084,925
298,015 298,015
420,377 -
1,992,035 339,151 6,497,414
1,279,872 11,528
1,587,895 68,444
1,365,990 320,594
116,470 4,201
49,379 27,166
420,405 11,528 4,399,606
1,571,630 327,623 2,097,808
372,461 15,000
(364,246) (227,037)
8,215 (212,037)
1,359,593 327,623 2,106,023
5,153,756 1,842,847 12,890,563
(611,663) (71,610)
5,082,146 1,842,847 12,278,900
$ 6,441,739 2,170,470 $ 14,384,923 $
Public
23 24
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Amounts reported for governmental activities in the statement of activities are different because:

Net change in fund balances - total governmental funds $ 2,106,023 Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those capital assets are allocated over their estimated useful lives as depreciation expense. This is the amount by which depreciation exceeded capital outlay in the current period.

Capital outlay 27,014 $
Depreciation expense (613,206) (586,192)
In governmental funds, certain receivables are not available to pay for current period expenditures and, therefore, are offset by deferred inflows of resources. This is the net change in deferred inflows. (904,854) Compensated absence expenditures reported in the statement of activities do not require the use of current financial resources and therefore, are not reported as expenditures in a governmental fund. This is the net change in compensated absences for the current period. (83,806)
(300,051)
Change in net position of governmental activities $ 231,120

CITY OF HUGHSON
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Fiscal Year Ended June 30, 2022
In governmental funds, pension costs are recognized when employer contributions are made. In the statemen of activities, pension costs are recognized on the accrual basis. This fiscal year, the difference between accrual-basis pension costs and actual employer contributions was:

The notes to the financial statements are an integral part of this statement. 25 Governmental
Activities
Nonmajor Internal
Sewer Water Enterprise Service
Fund Fund Funds Total Fund
Assets
Current Assets:

Cash and Investments 8,559,203 $ 6,202,964 $ 22,674 $ 14,784,841 $ 73,303 $ Accounts Receivable 95,389 14,822 - 110,211
Total Current Assets 8,654,592 6,217,786 22,674 14,895,052 73,303 Noncurrent Assets:

Capital Assets:

Land 15,075,537 2,928,159 105,073 18,108,769
Buildings 25,215,708 2,127,666 725,283 28,068,657
Machinery and Equipment 488,666 103,951 592,617
Improvements Other Than Buildings 114,514 4,174,181 4,288,695 Infrastructure 12,900,415 6,102,509 19,002,924
Construction In Progress 9,985,817 9,985,817
Less:

Accumulated Depreciation (14,919,632) (7,079,468) (568,138) (22,567,238) Total Noncurrent Assets 38,875,208 18,342,815 262,218 57,480,241 Deferred Outflow of Resources:

Pension related 184,535 132,506 317,041
Total Deferred Outflow of Resources 184,535 132,506 317,041 Total Assets and Deferred Outflows of Resources 47,714,335 24,693,107 284,892 72,692,334 73,303 Liabilities
Current Liabilities:

Accounts Payable 37,073 387,189 2,451 426,713
Interest Payable 11,473 11,473
Due to Other Funds 2,318 2,318
Deposits Payable 6,780 6,780
Total Current Liabilities 37,073 398,662 11,549 447,284 Noncurrent Liabilities:

Compensated Absences 28,986 29,070 58,056
Net Pension Liability 596,359 428,219 1,024,578
Due within One Year 504,307 167,876 672,183
Due in More Than One Year 9,693,611 490,805 10,184,416
Total Noncurrent Liabilities 10,823,263 1,115,970 11,939,233 Deferred Inflows of Resources:

Pension related 526,270 377,891 904,161
Total Deferred Inflows of Resources 526,270 377,891 904,161 Total Liabilities and Deferred Inflows of Resources 11,386,606 1,892,523 11,549 13,290,678 Net Position
Net Investment in Capital Assets 28,692,290 17,699,134 262,218 46,653,642 Unrestricted 7,635,439 5,101,450 11,125 12,748,014 73,303 Total Net Position 36,327,729 $ 22,800,584 $ 273,343 $ 59,401,656 $ 73,303 $ The notes to the financial statements are an integral part of this statement.

CITY OF HUGHSON
Statement of Net Position
Proprietary Funds
June 30, 2022
Business-type Activities-Enterprise Funds
26 Governmental
Activities
Nonmajor Internal
Sewer Water Enterprise Service
Fund Fund Funds Total Fund
Operating Revenues:

Charges for Services 3,024,305 $ 2,320,274 $ 25,843 $ 5,370,422 $ - $ Total Operating Revenues 3,024,305 2,320,274 25,843 5,370,422

Operating Expenses:

Personnel 620,325 423,555 1,043,880
Administrative 238,000 82,000 20,096 340,096
Materials and Supplies 661,704 692,949 1,354,653
Maintenance 30,712 20,305 1,911 52,928
Depreciation 1,007,309 198,180 24,176 1,229,665
Total Operating Expenses 2,558,050 1,416,989 46,183 4,021,222 Operating Income (loss) 466,255 903,285 (20,340) 1,349,200 Non-operating Revenues (Expenses):

Interest Revenue (132,651) (6,937) (139,588)
Interest Expense (25,665) (25,665)
Intergovernmental Revenue 3,500,985 3,500,985
Total Non-Operating Revenue (Expenses) (132,651) 3,468,383 3,335,732 Income (Loss) before transfers 333,604 4,371,668 (20,340) 4,684,932 Transfers
Transfers In 875,986 185,482 7,500 1,068,968
Transfers Out (880,986) (190,482) (5,715) (1,077,183)
Total Transfers (5,000) (5,000) 1,785 (8,215)
Change in Net Position 4,366,668 328,604 (18,555) 4,676,717 Net Position - Beginning of Fiscal Year 35,941,536 18,433,916 291,898 54,667,350 73,303 Prior Period Adjustments1 57,589 57,589
Net Position - Beginning of the Fiscal Year, Restated 35,999,125 18,433,916 291,898 54,724,939 73,303 Net Position - End of Fiscal Year 36,327,729 $ 22,800,584 $ 273,343 $ 59,401,656 $ 73,303 $ 1 See Note 14 for more information regarding these prior period adjustments.

The notes to the financial statements are an integral part of this statement.

CITY OF HUGHSON
Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds
For the Fiscal Year Ended June 30, 2022
Business-type Activities - Enterprise funds
27 Governmental
Nonmajor Activities
Sewer Water Enterprise Internal Service
Fund Fund Funds Fund
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash Received from Users 3,024,769 $ 2,387,077 $ 28,475 $ 5,440,321 $ - $ Cash Payments to Suppliers and Contractors (954,023) (1,055,093) (20,905) (2,030,021) Cash Payments to Employees (471,617) (316,773) (788,390) Net Cash Provided (Used) By Operating Activities 1,599,129 1,015,211 7,570 2,621,910 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Transfers In 185,482 875,986 7,500 1,068,968
Transfers Out (880,986) (190,482) (5,715) (1,077,183)
Interfund Borrowing 1,104 1,104
Net Cash Provided (Used) By Noncapital Financing Activities (5,0 (5,000) 00) 2,889 (7,111) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest Received (132,651) (6,937) (139,588)
Net Cash Provided (Used) in Investing Activities (132,651) (6,937) (139,588)

CASH FLOWS FROM CAPITAL AND RELATED FINANCING
ACTIVITIES:

Acquisition of Property, Plant, and Equipment (10,000) (4,358,719) (4,368,719) Intergovernmental 3,500,985 3,500,985
Principal Payments on Debt Borrowings (484,462) (147,808) (632,270) Interest Paid (25,664) (25,664)
Net Cash Provided (Used) In Capital and Related
Financing Activities (494,462) (1,031,206) (1,525,668)

NET INCREASE (DECREASE) IN CASH AND CASH
EQUIVALENTS 967,016 (27,932) 10,459 949,543
CASH AND CASH EQUIVALENTS, BEGINNING OF FISCAL YEAR 7,592,187 6,230,896 12,215 13,835,298 73,303 CASH AND CASH EQUIVALENTS, END OF FISCAL YEAR 8,559,203 $ 6,202,964 $ 22,674 $ 14,784,841 $ 73,303 $ Reconciliation to Statement of Net Position:

Cash and Investments 8,559,203 $ 6,202,964 $ 22,674 $ 14,784,841 $ 73,303 $ $ 6,202,964 8,559,203 $ 22,674 $ 14,784,841 $ 73,303 $
CASH FLOWS FROM OPERATING ACTIVITIES:

Operating Income (Loss) 466,255 $ 903,285 $ (20,340) $ 1,349,200 $ - $

Adjustment to Reconcile Operating Income
(Loss) to Net Cash Provided (Used) by Operating
Activities:

Depreciation 198,180 1,007,309 24,176 1,229,665
Changes in Assets and Liabilities:
(Increase) Decrease in Accounts Receivable 464 66,803 1,199 68,466 Increase (Decrease) in Accounts Payable (23,607) (259,839) 1,102 (282,344) Increase (Decrease) in Net Pension Liability 148,708 106,782 255,490 Increase (Decrease) in Deposits Payable 1,433 1,433
Total Adjustments 1,132,874 111,926 27,910 1,272,710
Net Cash Provided (Used) By Operating Activities 1,599,129 $ 1,015,211 $ 7,570 $ 2,621,910 $ - $ Business-type Activities - Enterprise Funds
Totals
The notes to the financial statements are an integral part of this statement.

CITY OF HUGHSON

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
For the Fiscal Year Ended June 30, 2022
28 29

FIDUCIARY FUNDS
______________________________
Agency Funds and Private Purpose Trust Funds are used to account for the receipt and disbursement of various taxes, deposits, deductions, and property collected by the City, acting in the capacity of an agent for distribution to other governmental units or other organizations. The private purpose trust fund maintained by the City is presented below. ______________________________
RDA Successor Agency - This fund accounts for the former redevelopment agency. 30 This page left intentionally blank
Private Purpose
Trust Fund
RDA
Successor
Agency
ASSETS
Cash and investments 497,018 $
Capital assets, net of accumulated depreciation 492,497 Total Assets 989,515

LIABILITIES
Accounts payable 338 $
Interest payable 21,738
Long-term debt, due within one year 107,628
Long-term debt, due in more than one year 1,931,791
Total Liabilities 2,061,495

NET POSITION
Held in trust for others (1,071,980)
Total Net Position (1,071,980) $
The notes to the financial statements are an integral part of this statement. 31 CITY OF HUGHSON

FIDUCIARY FUND

STATEMENT OF NET POSITION
June 30, 2022

NOTES TO BASIC FINANCIAL STATEMENTS
Private Purpose
Trust Fund
RDA
Successor
Agency
Additions:

Intergovernmental 365,096 $
Interest (1,007)
Total additions 364,089
Deductions:

Community Development 8,560
Depreciation 27,490
Interest Expense 81,197
Contribution to City 96,000
Total deductions 213,247
Change in net position 150,842
Net Position - July 1, 2021 (1,152,822)
Prior period adjustment1 (70,000)
Net Position, July 1, 2021, Restated (1,222,822)
Net Position - June 30, 2022 (1,071,980) $
1 See Note 14 for more information regarding these prior period adjustments. 32 The notes to the financial statements are an integral part of this statement.

CITY OF HUGHSON

FIDUCIARY FUND

STATEMENT OF CHANGES IN NET POSITION
For the Fiscal Year Ended June 30, 2022

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
33 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of Hughson (City) was incorporated in December 1972. The City is a general law city operating under the Council-Manager form of government, with a five member City Council elected for four-year overlapping terms. The City Manager is appointed by the City Council to serve as administrator of the staff and to carry out the Council’s policies.

As required by accounting principles generally accepted in the United States of America (USGAAP), these basic financial statements present the City of Hughson (the primary government) and any component units.

Individual Component Unit Disclosures
There are no entities which meet the Governmental Accounting Standards Board (GASB) Statement No.14 as amended by GASB Statement No.39, GASB Statement No. 61, and GASB Statement No. 80 criteria for disclosure within these financial statements.

B. Basis of Presentation
Government-wide Financial Statements
The statement of net position and statement of activities display information about the primary government (the City). These statements include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely, to a significant extent, on fees charged to external parties.

The statement of activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and; therefore, are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipients of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented instead as general revenues.

When both restricted and unrestricted net positions are available, unrestricted resources are used only after the restricted resources are depleted.

Fund Financial Statements
The fund financial statements provide information about the City’s funds, including fiduciary funds.

Separate statements for each fund category – governmental, proprietary, and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds; each displayed in a separate column. All remaining governmental and enterprise funds are separately aggregated and reported as nonmajor funds.

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
34 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation (Continued)
Proprietary funds distinguish operating revenues, such as charges for services, and result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities.

The City reports four major governmental funds:
 The General Fund is used to account for all revenues and expenditures necessary to carry out basic governmental activities of the City that are not accounted for through other funds. For the City, the General Fund includes activities such as public protection, public works and facilities, parks and recreation, and community development.
 The Home Loan Special Revenue Fund was established to account for all proceeds of grant revenues from the federal government under the First Time Home Buyer federal grant program and from the State of California’s CalHome grant program. The expenditures relate to payments made to eligible recipients for buying homes subject to fulfillment of conditions.  The Refuse Special Revenue Fund was established to account for monies collected on behalf of a franchise garbage collection company.
 The Public Facilities Capital Projects Fund was established to account for all proceeds from traffic mitigation fees, whose purpose is to defray the actual costs of constructing improvements to mitigate traffic and circulation impacts resulting from proposed new development.

The City reports the following two major enterprise funds:
 The Sewer Fund was established to account for the financial activity for the purpose of operation and maintenance of the City’s sewer system including the wastewater treatment plant. The costs of providing these services to the general public are financed or recovered through user charges.  The Water Fund was established to account for the financial activity for the purpose of operation and maintenance of City’s water utility. The costs of providing these services to the general public are financed or recovered through user charges.

The City reports the following additional fund types:

Internal Service Fund account for operations that provide services to other departments or agencies of the City, or to other governments, on a cost-reimbursement basis for insurance.

Fiduciary Funds
Private Purpose Trust Fund accounts for the operations of the former redevelopment agency.

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
35 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Basis of Accounting and Measurement Focus
The government-wide, proprietary, and fiduciary funds financial statements except for Agency Funds (that have no measurement focus) are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time the liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property and sales taxes, grants, entitlements and donations. On the accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenues from sales tax are recognized when the underlying transactions take place.

Revenues from grants, entitlements, and donations are recognized in the fiscal year in which all eligible requirements have been satisfied.

Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when susceptible to accrual (i.e., when they are "measurable and available"). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to pay liabilities of the current period. The City considers all revenues available if they are collected within 60 days after fiscal year-end. Expenditures are recorded when the related fund liability is incurred, except for debt service expenditures which are recognized when due, and certain compensated absences and claims and judgments which are recognized when the obligations are expected to be liquidated with expendable available financial resources. Capital asset acquisitions are reported as expenditures in governmental funds. Proceeds from long-term debt and capital leases are reported as other financing sources.

Property taxes, transient occupancy taxes, and interest are susceptible to accrual. Sales taxes collected and held by the state at fiscal year-end on behalf of the City are also recognized as revenue.

Other receipts and taxes become measurable and available when cash is received by the City and are recognized as revenue at that time.

Entitlements and shared revenues are recorded at the time of receipt or earlier if the susceptible to accrual criteria are met. Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met.

D. Assets, Liabilities, and Equity

1. Deposits and Investments
In order to maximize the flexibility of its investment program and to aid in cash budgeting, the City pools the cash of all funds, except for monies deposited with fiscal agents in accordance with related bond indentures. The cash and investments balance in each fund represents that fund’s equity share of the City’s cash and investment pool. As the City places no restrictions on the deposit or withdrawal of a particular fund’s equity in the pool, the pool operates like a demand deposit account for the participating funds.

Interest income earned on pooled cash and investments is allocated monthly to the various funds based on month-end balances and is adjusted at fiscal year-end. Interest income on restricted cash and investments with fiscal agents is credited directly to the related fund.

In accordance with the State of California Government Code, the City adopts an investment policy annually that, among other things, authorizes types and concentrations of investments and maximum investment terms.

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
36 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Equity (Continued)

1. Deposits and Investments (Continued)
The City’s investments are carried at fair value. The fair value of equity and debt securities is determined based on sales prices or bid-and-asked quotations from SEC-registered securities exchanges or NASDAQ dealers. LAIF determines the fair value of its portfolio quarterly and reports a factor to the City; the City applies that factor to convert its share of LAIF from amortized cost to fair value. Changes in fair value are allocated to each participating fund.

For purposes of the statement of cash flows, the City has defined cash and cash equivalents to be change and petty cash funds, equity in the City’s cash and investment pool, and restricted non-pooled investments with initial maturities of three months or less.

Investments are stated at fair value in accordance with GASB Statement No.31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools. Short-term investments are reported at cost, which approximates fair value. The fair values are based on quoted market prices, if available, or estimated using quoted market prices for similar securities. Securities traded on national or international exchanges are valued at the last reported sales price at current exchange rates. Interest, dividends, and realized and unrealized gains and losses, based on the specific identification method, are included in interest revenue when earned.

2. Receivables and Payables
Transactions between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as "due to/from other funds." Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances.” Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources.

The City's property taxes are levied on the first day of January by the County assessor, and are payable to the County tax collector in two installments. The first installment is due November 1st, and is delinquent after December 10th; the second installment is due February 1st and is delinquent after April 10th. Taxes become a lien on the property on January 1st, and on the date of the transfer of the title, and the date of new construction. Article 13A of the California Constitution states: “The maximum amount of any ad valorem tax on real property shall not exceed one percent (1%) of the full cash value of such property. The one percent tax is to be collected by the Counties and apportioned according to law to the districts within the counties.” The City has elected under State law (TEETER) to receive all of the annual property assessments in three installments as follows: 55% in December, 40% in April and 5% in June.

GASB issued Statement No. 87 “Leases” to better meet the information needs of financial statements users by improving accounting and financial reporting for leases by governments. This statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease asset and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract.

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
37 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Equity (Continued)

2. Receivables and Payables (Continued)
It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement a lessee is required to recognize a lease liability and an intangible right-to-use asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities. Implementation of GASB No. 87 resulted in the City recognizing 1 property lease that is recognized under GASB No. 87. The City recorded opening lease receivables of $111,779 and deferred inflows related to leases of $111,779.

3. Inventories and Prepaid Items
Inventories are valued at cost using the first-in/first-out (FIFO) method. The costs of governmental fund-type inventories are recorded as expenditures when consumed rather than when purchased.

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items.

4. Capital Assets
Capital assets, which include property, plant, equipment and infrastructure assets, are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. As a phase 3 government under GASB Statement 34, the City has elected to restate its capital assets as of July 1, 2008, to report infrastructure assets acquired prior to June 30, 2003. The City has determined that it is preferable to report all City infrastructure to provide for more accurate reporting. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated assets are valued at the fair value of the assets on the date on which they were contributed. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend the assets’ lives are not capitalized. The City utilizes a capitalization threshold of $5,000.

Depreciation is charged to operations using the straight-line method over the estimated useful lives of the assets as follows:

Buildings and improvements 30 years
Vehicles 5 years
Machinery and equipment 5 to 15 years
Infrastructure 50 to 80 years

5. Compensated Absences
Depending upon length of employment, City employees earn vacation leave, sick leave, accrued holiday and compensated time which may be either used or accumulated until paid upon termination or retirement. Upon termination, the City is obligated to compensate employees for all earned but unused vacation days. Unused sick leave may be accumulated to 125 days. The earned but unused sick leave benefits are not payable in the event of employee termination but 25% of the unused accumulated sick leave is paid upon retirement of employees with more than twenty years of continued service.

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
38 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities, and Equity (Continued)

5. Compensated Absences (Continued)
A liability is accrued for all earned but unused leave benefits in the government-wide and enterprise fund statements. This liability will be liquidated as either additional cash payments in the event of employee termination or as part of budgeted salary expenditures if used by employees as compensated leave time while still employed by the City. In the fund financial statements governmental funds accrue current liabilities for material vacation leave benefits due on demand to governmental fund employees that have terminated prior to fiscal year-end. Non-current amounts will be recorded as fund expenditures in the year in which they are paid or become due on demand to terminated employees.

6. Deferred outflows/inflows of resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to future periods and so will not be recognized as an outflow of resources (expense/ expenditure) until then. The City has deferred outflows from net pension liability
In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to future periods and so will not be recognized as an inflow of resources (revenue) until that time. The City recognizes deferred inflow and outflows of resources pursuant to GASB Statement No. 68 and 71 regarding Pension. The City also recognizes deferred inflow of resources pursuant to GASB Statement No. 87 regarding leases receivable. The City also recognizes unavailable revenue, which is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenues from sources such as:
property taxes, grant revenue, and long-term loan receivables. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available.

7. Long-term Obligations
In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statements of net position.

Debt premiums and discounts are deferred and amortized over the life of the indebtedness using the straight line method. Notes payable are reported net of the applicable bond premium or discount.

In the fund financial statements, governmental fund types recognize debt premiums and discounts during the current period. The face amount of debt issued is reported as other financing sources.

Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

GASB Statement No. 88 defines debt for purposes of disclosure in notes to financial statements as a liability that arises from a contractual obligation to pay cash (or other assets that may be used in lieu of cash) in one or more payments to settle an amount that is fixed at the date the contractual obligation is established. Additional essential information related to debt required to be disclosed includes unused lines of credit; assets pledged as collateral for the debt; and terms specified in debt agreements related to significant events of default with finance-related consequences, significant termination events with finance-related consequences, and significant subjective acceleration clauses.

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
39 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued D. Assets, Liabilities, and Equity (Continued)

8. Net Position
The government-wide financial statements utilize a net position presentation. Net position is categorized as net investment in capital assets, restricted, and unrestricted.

Net Investment In Capital Assets – This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction, or improvement of these assets reduce the balance in this category.

Restricted Net Position – This category presents external restrictions imposed by creditors, grantors, contributors, or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.

Unrestricted Net Position – This category represents net position of the City, not restricted for any project or other purpose.

When an expense is incurred for purposes for which both restricted and unrestricted resources are available, the City’s policy is to apply restricted resources first.

E. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements. Estimates also affect the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

F. Fund Balance
In the fund financial statements, governmental funds report fund balance as nonspendable, restricted, committed, assigned, or unassigned based primarily on the extent to which the City is bound to honor constraints on how specific amounts can be spent. The City Council establishes, modifies or rescinds fund balance commitments and assignments by passage of an ordinance or resolution. • Nonspendable fund balance – amounts that cannot be spent because they are either (a) not spendable in form or (b) legally or contractually required to be maintained intact. • Restricted fund balance – amounts with constraints placed on their use that are either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. • Committed fund balance – amounts that can only be used for specific purposes determined by formal action of the City’s highest level of decision-making authority (the City Council) and that remain binding unless removed in the same manner. The underlying action that imposed the limitation needs to occur no later than the close of the reporting period. • Assigned fund balance – amounts that are constrained by the City’s intent to be used for specific purposes. The intent can be established at either the highest level of decision making, or by a body or an official designated for that purpose. • Unassigned fund balance – the residual classification for the City’s funds that include amounts not contained in the other classifications.

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
40 NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) G. Future Accounting Pronouncements
GASB Statements listed below will be implemented in future financial statements.

The provisions for Statement Number 91 “Conduit Debt Obligations” are effective for fiscal years beginning after December 15, 2021.

The provisions for Statement Number 94 “Public-Private and Public-Public Partnerships and Availability Payment Arrangements” are effective for fiscal years beginning after June 15, 2022.

The provisions for Statement Number 96 “Subscription-Based Information Technology Arrangements” are effective for fiscal years beginning after June 15, 2022.

The provisions for GASB Statement Number 99, “Omnibus 2022” are effective for fiscal year beginning after June 15, 2022, and June 15, 2023.

The provisions of Statement Number 100 “Accounting Changes and Error Corrections – an amendment of GASB Statement No. 62” are effective for fiscal years beginning after June 15, 2023.

The provisions of Statement Number 101 “Compensated Absences” are effective for fiscal years beginning after December 15, 2023.

NOTE 2 - STEWARDPAGESHIP, COMPLIANCE, AND ACCOUNTABILITY A. Budgetary Information
The City Council adopts an Annual Budget no later than the second meeting of June of each year for the fiscal year commencing the following July 1. The City follows these procedures in establishing the budgetary data reflected in the financial statements:

1. During May of each fiscal year, the City Manager submits to the City Council a proposed operating budget for the next following fiscal year. The operating budget includes proposed revenues and expenditures.

2. After a review by the City Council, a public hearing is conducted and further comment is received from the City Council and the general public.

3. Upon completion of the hearings and modifications, if any, to the proposed budget, it is adopted by the City Council through passage of an appropriate resolution.

4. Generally, the budget is amended in the middle of the year and at the end of the fiscal year. All approved additional appropriations are added to the adopted budget and an amended budget is presented to the City Council, which adopts it after due review.

5. The City Manager is authorized to make transfers between operational expenditure categories within certain departments and funds.

6. City Council approval is required for all fund to fund transfers, department to department transfers, fund reserve to appropriations transfers, transfers for new revenue sources with offsetting appropriations, and for transfer to/from the capital expenditure category.

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
41 NOTE 2 - STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (CONTINUED) B. Budget/USGAAP Reconciliation
No funds adopted project-length or budgetary basis budgets and, therefore, no schedule reconciling the amounts on the Combined Statement of Revenues, Expenditures, and Changes in Fund BalanceBudget to Actual to the amounts on the Combined Statement of Revenues, Expenditures, and Changes in Fund Balances has been prepared.

C. Excess of Expenditures over Appropriations
For the fiscal year ended June 30, 2022, the following funds had an excess of expenditures over appropriations.

Final Actual
Fund Budget Amount Excess
Major Governmental Fund:

Refuse Special Revenue Fund: 580,280 $ 734,135 $ 153,855 $ The Home Loan, Local Transportation, Asset Forfeiture, CDBG Grants, Public Safety Augmentation, CFD and Covid Recovery funds did not adopt a budget.

D. Deficit Fund Equity
At June 30, 2022, the following funds had an accumulated deficit:

Fund Amount
Nonmajor Governmental Fund:

Transportation Capital Projects Fund (Fund 420, 425) 257,934 $ Nonmajor Proprietary Fund:

USF Community Center Fund (Fund 280) 2,830
Private Purpose Trust Fund:

RDA Successor Agency (Fund 520) 1,071,980

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
42 NOTE 3 – CASH AND INVESTMENTS
Cash and investments as of June 30, 2022 are classified in the accompanying financial statements as follows:

Statement of net position:

Cash and investments 29,933,511 $
Fiduciary funds:

Cash and investments 497,018
Total cash and investments 30,430,529 $
Cash and investments as of June 30, 2022 consist of the following:

Cash on hand 425 $
Deposits with financial institutions 751,015
Investments 29,679,089
Total cash and investments 30,430,529 $
A. Investments Authorized by the California Government Code and the City’s Investment Policy
The table below identifies the investment types that are authorized for the City of Hughson (City) by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City rather than the general provisions of the California Government Code or the City’s investment policy.

Maximum Maximum
Maximum Percentage Investment
Maturity of Portfolio in One Issuer
Bonds issued by the City N/A None None
US Treasury Obligations 5 years None None
Federal Agency Issues 5 years None None
Negotiable Certificates of Deposit 5 years 30% None
Repurchase Agreements 1 year None None
Bankers' Acceptances 180 days 40% 30%
Medium Term Notes 5 years 30% None
Money Market Mutual Funds N/A None 10%
Commercial Paper 270 days 25% None
County Pool Investment Funds N/A None None
Local Agency Investment Fund (LAIF) N/A None $75 Million Collateralized Bank Deposits N/A None None
Mortgage Pass-through Securities 5 years 20% None
Shares of Beneficial Interest by a JPA N/A None None
Authorized Investment Type
The investment policy allows for the above investments which have equal safety and liquidity as all other allowed investments. Maturity depends on the cash needs of the City.

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
43 NOTE 3 – CASH AND INVESTMENTS (Continued)
B. Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustees are governed by provisions of the debt agreements rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the Investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.

Maximum Maximum
Maximum Percentage Investment
Maturity of Portfolio in One Issuer
Local Agency Bonds N/A None None
U.S. Treasury Obligations N/A None None
State Obligations N/A None None
U.S. Government Agency Issues N/A None None
Money Market Mutual Fund N/A None None
Bankers Acceptances N/A None None
Commercial Paper 270 days None None
Certificates of Deposit N/A None None
Repurchase Agreements N/A None None
Investment Agreements N/A None None
Local Agency Investment Fund (LAIF) N/A None None
Authorized Investment Type
The investment policy allows for the above investments which have equal safety and liquidity as all other allowed investments. Maturity depends on the cash needs of the City.

C. Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:
12 Months 13 to 24 25-60 More Than 60
Totals or Less Months Months Months
State Investment Pool (LAIF) 85,166 $ 85,166 $ - $ - $ - $ Money Market Funds 27,010,059 27,010,059
Certificates of Deposit 2,194,620 53,417 2,141,203
Medium Term Notes 389,244 91,867 297,377
$ 27,095,225 29,679,089 $ 145,28 $ 2,438,58 4 $ - 0 $
Remaining maturity (in Months)
Investment Type
D. Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating as of fiscal year end for each investment type.

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
44 NOTE 3 – CASH AND INVESTMENTS (Continued)
Minimum Exempt
Legal From Not
Investment Type Amount Rating Disclosure AAA AA A Rated State Investment Pool 85,166 $ N/A - $ - $ - $ - $ 85,166 $ Money Market Funds 27,010,059 N/A 27,010,059
Certificates of Deposit 2,194,620 N/A 2,194,620
Medium Term Notes 389,244 N/A 389,244
Total 29,679,089 $ - $ - $ - $ 389,244 $ 29,289,845 $
Rating as of Fiscal Year End
E. Concentration of Credit Risk
The investment policy of the City contains limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. There are no investments in any one issuer (other than money market) that represent 5% or more of total City investments.

G. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits:

The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

As of June 30, 2022, all of the City’s deposits with financial institutions in excess of federal depository insurance limits were held in collateralized accounts.

H. Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.

I. Fair Value Measurements
The City categorizes its fair value measurements within the fair value hierarchy establish by generally accepted accounting principles. These principles recognize a three tiered fair value hierarchy as follows: Level 1 – Investments reflect prices quoted in active markets; Level 2 – Investments reflect prices that are based on similar observable asset either directly or indirectly, which may include inputs in markets that are not considered active; and Level 3 – Investments reflect prices based upon unobservable sources. The City did not have any investments applicable to recurring fair value measurements as of June 30, 2022.

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
45 NOTE 4 – INTERFUND TRANSACTIONS
A. Interfund Receivables and Payables
During the course of normal operations, numerous transactions occur between individual funds that may result in amounts owed between funds. Those related to goods and services type transactions are classified as “due to and from other funds”. The following presents a summary of current interfund balances at June 30, 2022:

Amount Amount
Major Governmental Fund: Nonmajor Governmental Fund:

General Fund 296,953 $ Transportation Capital Projects Fund 294,635 $ Nonmajor Enterprise Fund:

USF Community Center Fund 2,318
Totals 296,953 $ Totals 296,953 $
Receivable Fund Payable Fund
B. Transfers between Funds
Transfers are indicative of funding for capital projects, lease payments or debt service, subsidies of various City operations, and re-allocations of special revenues. All interfund transfers between individual governmental funds have been eliminated on the government-wide statements. The following schedule briefly summarizes the City’s transfer activity for the fiscal year ended June 30, 2022:

Transfers-in Transfers-out
Major Governmental Funds:

General Fund 357,461 $ 137,209 $
Major Enterprise Funds:

Water Fund 185,482 190,482
Sewer Fund 875,986 880,986
Nonmajor Governmental Funds:

Gas Tax Special Revenue Fund 46,600
Vehicle Abatement Special Revenue Fund 20,000
SLESF Special Revenue Fund 115,000
Lighting and Landscaping Special Revenue Fund 25,042
Benefit Assessment Special Revenue Fund 10,945
IT Reserve Special Revenue Fund 15,000
CFD Special Revenue Fund 9,450
Nonmajor Enterprise Funds:

Community Center Operations Fund 7,500
USF Community Center Fund 5,715
Totals 1,441,429 $ 1,441,429 $
Fund

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
46 NOTE 5 – CAPITAL ASSETS
Capital Asset activity for the fiscal year ended June 30, 2022 was as follows:

Balance at Balance at
June 30, 2021 Additions Deletions Transfers June 30, 2022 Governmental activities:

Capital assets, not being depreciated:

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
47 NOTE 5 – CAPITAL ASSETS (Continued)
Depreciation
Depreciation expense was charged to governmental functions as follows:

General Government $ 72,526
Public Works 306,268
Parks and Recreation 234,412
Total depreciation expense – governmental functions $ 613,206 Depreciation expense was charged to business-type functions as follows:

Sewer $ 1,007,309
Water 198,180
Community Facilities 24,176
Total depreciation expense – business-type functions $ 1,229,665 NOTE 6 – NOTES RECEIVABLE
The City has established a number of housing assistance loan programs using HOME Investment Partnerships Program grant funds. These loans consist of several loans for first-time home buyers assistance and home rehabilitation assistance loans for qualified persons. The City also utilizes Community Development Block Grant (CDBG) to provide business assistance loans and home rehabilitation loans to qualified persons.

NOTE 7 – LONG-TERM LIABILITIES
The following is a schedule of long-term liabilities for Governmental Activities and Business-type Activities for the fiscal year ended June 30, 2022:

Balance at Balance at Due Within
June 30, 2021 Additions Repayments June 30, 2022 One Year Governmental Activities:

Compensated absences 41,615 $ 99,402 $ (15,596) $ 125,421 $ 20,000 $ Total $ 99,402 41,615 $ (15,596) $ 125,421 $ 20,00 $ 0
Business-type Activities:

Compensated absences 88,056 $ 45,251 $ (45,251) $ 88,056 $ 30,000 $ Debt from direct borrowings and direct placements
Installment note payable - Water 792,052 (148,371) 643,681 152,876 CSWRCB Revolving Loan 10,667,379 (484,461) 10,182,918 489,307 Total $ 45,251 11,547,487 $ (678,083) $ 10,914,655 $ 672,183 $

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
48 NOTE 7 – LONG-TERM LIABILITIES (Continued)

1. Business -type Activities – Direct Borrowings and Placements of Debt - Installment Notes Payable
On February 27, 2006 the City executed an installment note agreement with Municipal Finance Corporation for the acquisition and construction of a 750,000 gallon water storage tank to meet fire flow requirements and pledged the City’s Water Fund as the specific revenue source for the repayment of the note. The note bears interest at 3.4%, with principal payments varying from $37,010 to $85,287, payable semi-annually beginning September 29, 2006, and continuing until March 29, 2026. The balance outstanding at June 30, 2022 is $643,681.

In the event of a default the full outstanding balance of the note immediately becomes due and payable.

Annual debt service requirements for the Installment Notes Payable are shown below:

Fiscal Year
Ended June 30, Principal Interest Total
2023 152,876 $ 20,597 $ 173,473 $
2024 158,118 15,355 173,473
2025 163,540 9,933 173,473
2026 169,147 4,326 173,473
$ 50,211 643,681 $ 693,892 $
Installment Notes Payable - Water

2. Business -type Activities - Direct Borrowings and Placements of Debt - California State Water Resources Control Board Revolving Loan
On September 10, 2009, the City entered into a project finance agreement with the California State Water Resource Control Board (Water Control Board) and pledged the City’s Water Fund as the specific revenue source for the repayment of the loan. Through the use of ARRA funds, the Water Control Board provided funding assistance in the amount of $23,100,000 for the rehabilitation and upgrade of the wastewater treatment plant. The City must repay the project funds at an interest rate of 1% per annum. This Loan was restructured during the fiscal year ended June 30, 2021, to extend the payment period by 10 years. The term of the agreement is now June 16, 2009, to June 7, 2041. The balance outstanding at June 30, 2022 is $10,182,918.

In the event of a default, the full outstanding balance of the loan immediately becomes due and payable.

Annual debt service requirements for the CSWRCB Loan are shown below:

Fiscal Year
Ended June 30, Principal Interest Total
2023 489,307 $ - $ 489,307 $
2024 494,200 494,200
2025 499,142 499,142
2026 504,133 504,133
2027 509,175 509,175
2028-2032 2,623,276 2,623,276
2033-2037 2,757,089 2,757,089
2038-2041 2,306,596 2,306,596
$ - 10,182,918 $ 10,182,918 $
CSWRCB Loan

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
49 NOTE 7 – LONG-TERM LIABILITIES (Continued)

3. Compensated Absences
The City’s policy relating to compensated absences is described in Note (1). Compensated absences are liquidated primarily by the general fund and proprietary funds. The total amount outstanding at June 30, 2022, was $125,421 for governmental activities and $88,056 for businesstype activities.

NOTE 8 – RISK MANAGEMENT
Central San Joaquin Valley Risk Management Authority
The City participates with other public entities in a joint exercise of powers agreement which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.The City is covered for the first $1,000,000 of each general liability claim and $500,000 of each workers’ compensation claim through the CSJVRMA. The City has the right to receive dividends or the obligation to pay assessments based on a formula which, among other expenses, charges the City’s account for liability losses under $10,000 and worker’s compensation losses under $10,000.

The CSJVRMA participates in an excess pool which provides general liability coverage from $1,000,000 to $10,000,000. The CSJVRMA participates in an excess pool which provides workers’ compensation coverage from $350,000 to $500,000 and purchases excess insurance above the $500,000 to the statutory limit. The CSJVRMA is a consortium of fifty-five (55) cities in the San Joaquin Valley of California. It was established under the provisions of California Government Code Section 6500 et seq. The CSJVRMA is governed by a Board of Directors, which meets 3-4 times per year, consisting of one member appointed by each member city. The day-to-day business is handled by a management group employed by the CSJVRMA.

NOTE 9 – PROPRIETARY FUNDS INFORMATION
The City maintains four enterprise funds. The Water and Sewer funds account for the provision of basic utility services to all citizens. The Community Center Operations fund and USF Community Center fund are utilized to maintain the operations and maintenance of the City’s community center.

NOTE 10 – COMMITMENTS AND CONTINGENCIES
Operating Leases
In June 2017, the Governmental Accounting Standards Board (GASB) issued GASB Statement No. 87, Leases. The statement enhances the relevance and consistency of reporting for the Hospital Enterprise Fund’s leasing activities by establishing requirements for lease accounting based on the principle that leases are financings of underlying right-to-use assets. A lessee is required to recognize a lease liability and intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and deferred inflow of resources. The City adopted this guidance for the fiscal year ended June 30, 2022. The City has one lease recorded as lessor and no leases where the City is a lessee.

Claims Liability
The City is subject to litigation arising in the normal course of business. In the opinion of the City’s management, there is no pending litigation that is likely to have a material adverse effect on the financial position of the City.

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
50 NOTE 11 – OTHER POST EMPLOYMENT BENEFITS
The City does not offer any other post-employment benefits.

NOTE 12 – PENSION PLAN
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Plans and additions to/deductions from the Plans' fiduciary net position have been determined on the same basis as they are reported by CalPERS Financial Office. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

A. General Information about the Pension Plan
Plan Descriptions - All qualified employees are eligible to participate in the City’s separate Safety (police and fire) and Miscellaneous (all other) Plans, cost sharing defined benefit pension plans administered by the California Public Employees' Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plans are established by State statute and Local Government resolution.

CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided - CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries.

Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees' Retirement Law.

The Plans’ provisions and benefits in effect at June 30, 2022, are summarized as follows:

City Safety Plan
Hire date
Prior to January
1, 2013
On or after January
1, 2013
Prior to January 1,
2013
Benefit formula 2.7% @ 55 2% @ 62 3.0% @ 50
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 55 62 50
Monthly benefits, as a % of eligible compensation 2% to 2.7% 2.00% 3.0% Required employee contribution rates 8% 6.25% n/a
Required employer contribution rates 11.634% 6.555% n/a City Misc Plan

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
51 NOTE 12 – PENSION PLAN (Continued)
A. General Information about the Pension Plan (Continued) Contributions - Section 20814(c) of the California Public Employees' Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July l following notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS.

The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the fiscal year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2022, the City reported net pension liabilities for its proportionate share of the net pension liability of the Plan as follows:

Misc. Plan Safety Plan
$ 592,675 1,635,191 $
Proportionate Share of Net Pension
Liability
The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2021, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2020 and 2021 was as follows:

City Miscellaneous City Safety
Plan Plan
Proportion - June 30, 2020 0.06192% 0.01312%
Proportion - June 30, 2021 0.08612% 0.01689%
Change - Increase (Decrease) 0.02420% 0.00377%

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
52 NOTE 12 – PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
For the fiscal year ended June 30, 2022, the City recognized pension expense of $330,474. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Deferred
Outflows of Inflows of
Resources Resources
Pension contributions subsequent to measurement date 386,016 $ - $ Net differences between projected and actual earnings
on pension plan investments (1,780,191)
Differences based on actual experience 284,627
Differences between actual vs proportionate contribution (106,10 8) Adjustment due to differences in proportions 18,739 (79,730) Total 689,382 $ (1,966,029) $
$386,016 reported as deferred outflows of resources related to contributions subsequent to the measurement date and will be recognized as a reduction of the net pension liability in the fiscal year ended June 30, 2023. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions and will be recognized as pension expense as follows:

Fiscal Year
Ended June 30,
2023 (362,718) $
2024 (386,453)
2025 (421,950)
2026 (491,542)
Total (1,662,663) $
The City’s net pension liability for each Plan is measured as the total pension liability, less the pension plan's fiduciary net position. The net pension liability of each of the Plans is measured as of June 30, 2021, using an annual actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
53 NOTE 12 – PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Actuarial Assumptions - The total pension liabilities in the June 30, 2020 actuarial valuations were determined using the following actuarial assumptions:
(1) Depending on age, service and type of employment
(2) Net of pension plan investment expenses, including inflation The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2019 valuation were based on the results of a January 2014 actuarial experience study for the period 1997 to 2011. Further details of the Experience Study can be found on the CalPERS website.

Discount Rate - The discount rate used to measure the total pension liability was 7.15% for each Plan.

To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 7.15 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 7.15 percent will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website.

CalPERS is scheduled to review all actuarial assumptions as part of its regular Asset Liability Management (ALM) review cycle that was scheduled to be completed in February 2018. Any changes to the discount rate will require Board action and proper stakeholder outreach. CalPERS will continue to check the materiality of the difference in calculation until such time as we have changed our methodology.

The long-term expected rate of return on pension plan investments was determined using a buildingblock method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

Miscellaneous Safety
Valuation Date June 30, 2020 June 30, 2020
Measurement Date June 30, 2021 June 30, 2021
Actuarial Cost Method
Actuarial Assumptions:

Discount Rate 7.15% 7.15%
Inflation 2.75% 2.75%
Payroll Growth 3.00% 3.00%
Projected Salary Increase 3.30%-14.20% (1) 3.30%-14.20% (1) Investment Rate of Return 7.50% (2) 7.50% (2)
Mortality
Entry-Age Normal Cost Method
Derived using CalPERS' Membership Data for
all Funds

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
54 NOTE 12 – PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds' asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.

Assumed Asset Real Return Real Return
Asset Class Allocation Year 1-10(a) Year 11+(b)
Global Equity 50.00% 4.80% 5.98%
Fixed Income 28.00% 1.00% 2.62%
Inflation Assets 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Assets 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
a) An expected inflation of 2% used for this period
b) An expected inflation of 2.92% used for this period
Sensitivity of the Net Pension Liability to Changes in the Discount Rate -The following presents the net pension liability of the Local Government for each Plan, calculated using the discount rate for each Plan, as well as what the City's net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower or 1 percentage point higher than the current rate:

Miscellaneous Safety
1% Decrease 6.15% 6.15%
Net Pension Liability 2,907,033 $ 955,720 $
Current Discount Rate 7.15% 7.15%
Net Pension Liability 1,635,191 $ 592,675 $
1% Increase 8.15% 8.15%
Net Pension Liability 583,777 $ 294,478 $
Pension Plan Fiduciary Net Position - Detailed information about each pension plan's fiduciary net position is available in the separately issued CalPERS financial reports.

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
55 NOTE 13 - SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY
On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California.

The Bill provides that upon dissolution of a redevelopment agency, either the city or other unit of local government will agree to serve as the “successor agency” to hold the assets units until they are distributed to other units of state and local government. On January 10, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of the City resolution number 2012-04.

After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence as of the date of the dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments). Successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

A. Long-term debt of the Successor Agency as of June 30, 2022, consisted of the following:

Balance Balance Due within
June 30, 2021 Additions Deletions June 30, 2022 one year Tax Allocation Bonds 2,180,000 $ - $ (105,000) $ 2,075,000 $ 110,000 $ Original Issuance Discount (37,953) 2,372 (35,581) (2,372) Totals 2,142,047 $ - $ (102,628) $ 2,039,419 $ 107,628 $ Tax Allocation Bonds – Series 2006
The former redevelopment agency issued $3,200,000 of tax allocation refunding bonds on February 1, 2006.

The principal balance outstanding at June 30, 2022 was $2,075,000. The remaining annual debt service requirements as of June 30, 2022 are as follows:

Fiscal Year
Ended June 30, Principal Interest Total
2023 110,000 $ 75,600 $ 185,600 $
2024 110,000 72,300 182,300
2025 115,000 68,925 183,925
2026 120,000 65,400 185,400
2027 120,000 61,800 181,800
2028-2032 675,000 234,500 909,500
2033-2037 825,000 85,100 910,100
$ 663,625 2,075,000 $ 2,738,625 $
2006 Tax Allocation Bonds

CITY OF HUGHSON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2022
56 NOTE 13 - SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT

AGENCY (CONTINUED)
B. Capital assets of the Successor Agency as of June 30, 2022 consisted of the following:

June 30, 2021 June 30, 2022
Balance Additions Deletions Balance
Capital assets, being depreciated:

Buildings and Improvements $ 795,929 -$ $ - $ 795,929
Infrastructure 47,930 47,930
Total capital assets, being depreciated 843,859 843,859 Less accumulated depreciation for:

Buildings and Improvements (310,446) (26,531) (336,977) Infrastructure (13,426) (959) (14,385)
Total accumulated depreciation, net (323,872) (27,490) (351,362) Total capital assets, net $ 519,987 $ (27,490) $ - $ 492,497 NOTE 14 – PRIOR PERIOD ADJUSTMENTS
A prior period adjustment was made in Sewer enterprise fund and statement of activities in the amount of $57,589 due to an overstatement of interest payable in the prior fiscal year.

A prior period adjustment was made in the General Fund and statement of activities in the amount of $(192,526) due to an overstatement of accounts receivable in the prior fiscal year.

A prior period adjustment was made in the General Fund and statement of activities in the amount of $(68,458) due to an understatement of payroll liabilities in the prior fiscal year.

A prior period adjustment was made in the Home Loans special revenue fund and statement of activities in the amount of $(279,069) due to an overstatement of loans receivable in the prior fiscal year.

A prior period adjustment was made in the Measure L Sales Tax special revenue fund and statement of activities in the amount of $(13,615) due to an overstatement of accounts receivable in the prior fiscal year.

A prior period adjustment was made in the SB-1 Roads special revenue fund and statement of activities in the amount of $11,466 due to an understatement of accounts receivable in the prior fiscal year.

A prior period adjustment was made in the CDBG Rehab special revenue fund and statement of activities in the amount of $(44,525) due to an overstatement of loans receivable in the prior fiscal year.

A prior period adjustment was made in the SLESF special revenue fund and statement of activities in the amount of $(24,936) due to an overstatement of accounts receivable in the prior fiscal year.

A prior period adjustment was made in the Successor Agency private purpose trust fund in the amount of $(70,000) due to an overstatement of loans receivable in the prior fiscal year.

NOTE 15 – SUBSEQUENT EVENT
Subsequent to fiscal year-end, the City may be negatively impacted by the effects of the worldwide coronavirus pandemic. The City is closely monitoring its operations, liquidity, and reserves and is actively working to minimize the current and future impact of this unprecedented situation. As of the date of issuance of these financial statements, the full impact to the City’s financial position is not known.

REQUIRED SUPPLEMENTAL INFORMATION
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues
Property Taxes 409,405 $ 409,405 $ 393,369 $ (16,036) $ Sales and Use Taxes 1,007,444 1,007,444 1,138,202 130,758 Business License Taxes 28,000 28,000 26,489 (1,511)
Other Taxes 102,000 102,000 122,939 20,939
Licenses and Permits 276,700 276,700 361,558 84,858
Fines and Forfeitures 43,000 43,000 46,472 3,472
Interest 3,600 3,600 (12,096) (15,696)
Charges for Services 96,100 96,100 123,862 27,762
Intergovernmental 1,004,994 1,004,994 802,561 (202,433) Other 425,200 425,200 420,377 (4,823)
Total Revenues 3,396,443 3,396,443 3,423,733 27,290
Expenditures
Current
General Government 1,619,122 1,619,122 1,268,344 350,778 Public Safety 1,551,692 1,551,692 1,519,451 32,241
Public Works 326,195 326,195 311,261 14,934
Parks and Recreation 147,142 147,142 112,269 34,873
Capital Outlay (22,213) 22,213
Total Expenditures 3,644,151 3,644,151 3,233,538 410,613 Excess (Deficiency) of Revenues Over
(Under) Expenditures (247,708) (247,708) 190,195 437,903 Other Financing Sources (uses):

Transfers In 118,675 118,675 357,461 238,786
Transfers Out (124,709) (124,709) (137,209) (12,500)
Total Other Financing Sources (Uses) (6,034) (6,034) 220,252 226,286 Net Change in Fund Balance (253,742) (253,742) 410,447 664,189 Fund Balance - July 1, 2021 4,715,340 4,715,340 4,715,340 Prior Period Adjustments1 (260,984) (260,984)
Fund Balance - July 1, 2021, Restated 4,715,340 4,715,340 4,454,356 (260,984) Fund Balance - June 30, 2022 $ 4,461,598 4,461,598 $ 4,864,803 $ 403,205 $ 1 See Note 14 for more information regarding these prior period adjustments.

FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Budgeted Amounts

CITY OF HUGHSON

SCHEDULE OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES

BUDGET AND ACTUAL

GENERAL FUND
57 Variance with
Final Budget
Original Final Actual Positive (Negative)
Revenues
Interest 130 $ 130 $ (372) $ (502) $
Charges for Services 580,150 580,150 742,867 162,717
Total Revenues 580,280 580,280 742,495 162,215
Expenditures
Current:

Public Works 580,280 580,280 734,135 (153,855)
Total Expenditures 580,280 580,280 734,135 (153,855)
Net Change in Fund Balance 8,360 8,360
Fund Balance - July 1, 2021 78,228 78,228 78,228
Fund Balance - June 30, 2022 78,228 $ 78,228 $ 86,588 $ 8,360 $ FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Budgeted Amounts

CITY OF HUGHSON

SCHEDULE OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES

BUDGET AND ACTUAL

REFUSE SPECIAL REVENUE FUND
58 CITY OF HUGHSON

REQUIRED SUPPLEMENTAL INFORMATION
JUNE 30, 2022
59 Cost Sharing Defined Benefit Pension Plans
Schedule of the City’s Proportionate Share of the Net Pension Liability – Last 10 Years* Notes to Schedule
Change in Benefit Terms: The figures above do not include any liability impact that may have resulted from plan changes which occurred after June 30, 2013 as they have minimal cost impact. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a Golden Handshakes).

Change in Assumptions: In 2017, the accounting discount rate reduced from 7.65% to 7.15%. *Fiscal year 2015 was the 1st year of implementation, therefore only eight years are shown.

June 30, 2022
Proportion of net pension liability 0.041190%
Proportionate share of NPL 2,227,866 $
Covered payroll 1,089,512 $
Proportionate share of NPL
as a percentage of covered payroll 204.48%
Plan fiduciary net position as percentage of
total pension liability 81.93%
Plan's Proportionate Share of Aggregate
Employer Contributions $ 386,016
June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 Proportion of net pension liability 0.032040% 0.032110% 0.031920% 0.316500% 0.031830% 0.032410% 0.028550% Proportionate share of NPL 3,486,050 $ 3,290,773 $ 3,076,140 $ 3,139,177 $ 2,754,347 $ 2,224,303 $ 1,776,561 $ Covered payroll 1,038,083 $ 996,425 $ 905,888 $ 915,771 $ 920,504 $ 826,736 $ 838,193 $ Proportionate share of NPL
as a percentage of covered payroll 335.82% 330.26% 339.57% 342.79% 299.22% 269.05% 211.95% Plan fiduciary net position as percentage of
total pension liability 71.28% 72.72% 73.29% 73.11% 76.65% 70.45% 72.11% Plan's Proportionate Share of Aggregate
Employer Contributions $ 368,005 345,188 $ 329,044 $ 294,112 $ 263,559 $ 246,360 $ 204,788 $

CITY OF HUGHSON

REQUIRED SUPPLEMENTAL INFORMATION
JUNE 30, 2022
60 Cost Sharing Defined Benefit Pension Plans
Schedule of Contributions – Last 10 Years*
Notes to Schedule
*Fiscal year 2015 was the 1st year of implementation, therefore only eight years are shown.

June 30, 2022
Contractual required contribution (actuarially
determined) $ 386,016
Contributions in relation to the actuarially
determined contributions (386,016)
Contribution deficiency (excess) - $
Covered payroll 1,038,083 $
Contributions as a percentage of covered
payroll 37.19%
June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 Contractual required contribution (actuarially
determined) 345,188 $ 293,617 $ 270,473 $ 242,574 $ 219,201 $ 179,701 $ 149,901 $ Contributions in relation to the actuarially
determined contributions (345,188) (293,617) (270,473) (242,574) (219,201) (179,701) (149,901) Contribution deficiency (excess) - $ - $ - $ - $ - $ - $ - $ Covered payroll 996,425 $ 905,888 $ 915,771 $ 920,504 $ 826,736 $ 838,193 $ 826,114 $ Contributions as a percentage of covered
payroll 34.64% 32.41% 29.54% 26.35% 26.51% 21.44% 18.15% Actuarial Cost Method Entry Age Normal
Amortization Method/Period For detail, see June 30, 2012 Funding Valuation Report Assets Valuation Method Actuarial Value of Assets. For details, see June 30, 2012 Funding Valuation Report.

Inflation 2.75%
Salary Increases Varies by Entry Age and Service
Payroll Growth 3.00%
Investment Rate of Return 7.50% Net of Pension Plan Investment and Administrative Expenses; includes Inflation.

Retirement Age The probabilities of Retirement are based on the 2010 CalPERS Experience Study for the period from 1997 to 2007.

Mortality The probabilities of mortality are based on the 2010 CalPERS Experience Study for the period from 1997 to 2007. Preretirement and Post-retirement mortality rates included 5 years of projected mortality improvement using Scale AA published by the Society of Actuaries.

OTHER SUPPLEMENTAL INFORMATION
Variance with
Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest 4,097 $ (4,097) $ (8,194) $
Charges for Services 343,248 343,248
Total Revenues 347,345 339,151 (8,194)
Expenditures:

Current:

General Government 23,765 11,528 12,237
Total Expenditures 23,765 11,528 12,237
Net Change in Fund Balance 323,580 327,623 4,043
Fund Balance - July 1, 2021 1,842,847 1,842,847
Fund Balance - June 30, 2022 2,166,427 $ 2,170,470 $ 4,043 $ Final

CITY OF HUGHSON

PUBLIC FACILITIES CAPITAL PROJECTS FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
61 62
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63 NONMAJOR GOVERNMENTAL FUNDS

SPECIAL REVENUE FUNDS
______________________________
Special revenue funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes.
______________________________
The Asset Forfeiture Fund was established to account for monies received from asset seizures in the City’s jurisdiction. The monies are to be spent on police protection and enforcement.

The Gas Tax Fund was established to account for state gas tax revenues based on population.

The revenues may be expended only for street and road repair, maintenance, design, construction, and traffic signal design and installation.

The Vehicle Abatement Fund was established to account for vehicle abatement fees, revenues, and expenditures.

The CDBG Rehab Fund was established to account for federal grants under the Housing and Community Development Act, to assist low and moderate income groups in obtaining loans to rehabilitate or revitalize their homes.

The CDBG Grants Fund was established to account for federal planning grants under the Housing and Community Development Act.

The Community Enhancement Fund was established to bridge the gap between old development and new development where Landscaping and Lighting Districts are not set up.

The Local Transportation Fund was established to account for revenues received and expenditures made for traffic improvements.

The Storm Drain Fund was established to account for storm drain revenues.

The SLESF Fund established to account for revenues received and expenditures made for Special Law Enforcement Services.

64 The Lighting and Landscaping Fund was established to account for the lighting and landscaping of specified zones in the City.

The Benefit Assessment Fund was established to account for assessments applied to certain districts within the City.

The Trench Cut Fund was established to account for trench cutting costs to be paid with specified charges designed for that specific use.

The Public Safety Realignment Fund was established to account for public safety costs to be paid from a special intergovernmental funding source.

The IT Reserve Fund was established to account for amounts set aside and transferred from all City funds for future IT upgrades.

The Measure L Sales Tax Fund was established to account for Measure L sales tax revenues and expenditures.

The SB-1 Roads Fund was established to account for SB-1 roads funds received from the State.

The Disability Access and Education Fund was established to account for fees per SB 1186 that are applied to the sale of business licenses and renewals.

The CFD Fund was established to account for various CFDs within the City.

The Covid Recovery Fund was established to account for American Recovery Plan Act funds.

CAPITAL PROJECTS FUNDS
______________________________
Capital projects funds are used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds. ______________________________
The Transportation Fund was established to account for street reconstruction.

The Municipal Park Fund was established to account for future expansion of City parks.

The Parks Development Impact Fees Fund was established to account for developer assessments on new home construction, with the monies to be used for construction of parks. 65 This page left intentionally blank
Asset Gas Vehicle CDBG CDBG
Forfeiture Tax Abatement Rehab Grants
Assets
Cash and Investments 1,660 $ 304,350 $ 40,218 $ 440,649 $ 93,999 $ Accounts Receivable 14,275
Loans Receivable 98,348
Total Assets 1,660 $ 318,625 $ 40,218 $ 538,997 $ 93,999 $ Liabilities
Accounts Payable - $ 1,895 $ - $ - $ - $
Unearned Revenue
Due To Other Funds
Total Liabilities 1,895
Deferred Inflows of Resources:

Unavailable Grant Revenue
Total Deferred Inflows of Resources
Total Liabilities and Deferred Inflows
of Resources 1,895
Fund Balances (Deficits)
Restricted 1,660 316,730 40,218 538,997 93,999
Unassigned
Total Fund Balances (Deficits) 1,660 316,730 40,218 538,997 93,999 Total Liabilities, Deferred Inflows and Fund Balances 1,66 $ 318,625 0 $ 40,218 $ 538,997 $ 93,999 $ June 30, 2022
Special Revenue Funds

CITY OF HUGHSON

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
66 Community Local Storm Lighting and Benefit Trench
Enhancement Transportation Drain SLESF Landscaping Assessment Cut $ 64,890 251,351 $ 789,259 $ 456,860 $ 197,339 $ 334,296 $ 222,094 $ 489
$ 64,890 251,351 $ 789,748 $ 456,860 $ 197,339 $ 334,296 $ 222,094 $ $ - - $ - $ - $ 2,128 $ 798 $ - $
2,128 798

2,128 798
64,890 251,351 789,748 456,860 195,211 333,498 222,094
64,890 251,351 789,748 456,860 195,211 333,498 222,094
$ 64,890 251,351 $ 789,748 $ 456,860 $ 197,339 $ 334,296 $ 222,094 $ Continued
Special Revenue Funds
67 Public Safety IT Measure L Disability Access
Realignment Reserve Sales Tax SB-1 Roads and Education
Assets
Cash and Investments 35,722 $ 118,042 $ 1,224,815 $ 444,312 $ 4,026 $ Accounts Receivable 26,083 89,556 181
Loans Receivable
Total Assets 35,722 $ 118,042 $ 1,314,371 $ 470,395 $ 4,207 $ Liabilities
Accounts Payable - $ - $ - $ - $ 72 $
Unearned Revenue
Due to Other Funds
Total Liabilities 72
Deferred Inflows of Resources:

Unavailable Grant Revenue
Total Deferred Inflows of Resources
Total Liabilities and Deferred Inflows
of Resources 72
Fund Balances (Deficits)
Restricted 35,722 118,042 1,314,371 470,395 4,135
Unassigned
Total Fund Balances (Deficits) 35,722 118,042 1,314,371 470,395 4,135 Total Liabilities, Deferred Inflows and Fund Balances 35,7 $ 118,042 22 $ 1,314,371 $ 470,395 $ 4,207 $ June 30, 2022
(CONTINUED)
Special Revenue Funds

CITY OF HUGHSON

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
68 Total
Parks Nonmajor
Covid Municipal Development Governmental
CFD Recovery Transportation Park Impact Fees Funds
$ 843,450 35,789 $ - $ 621,952 $ 794,011 $ 7,319,084 $
167,735 37,151
98,348
$ 843,450 35,789 $ 37,151 $ 621,952 $ 794,011 $ 7,585,167 $ $ 300 - $ 450 $ - $ - $ 5,643 $
-
294,635 294,635
300 295,085 300,278
843,150 843,150
843,150 843,150
843,450 295,085 1,143,428
621,952 35,789 794,011 6,699,673
(257,934) (257,934)
(257,934) 35,789 621,952 794,011 6,441,739
$ 843,450 35,789 $ 37,151 $ 621,952 $ 794,011 $ 7,585,167 $ Capital Projects Funds
69 Asset Gas Vehicle CDBG CDBG
Forfeiture Tax Abatement Rehab Grants
Revenues:

Interest $ - $ (452) $ - $ (1,079) $ -
Charges for Services
Intergovernmental 177,407 19,184
Special Assessments
Total Revenues 176,955 19,184 (1,079)
Expenditures:

Current:

Parks and Recreation
Public Safety
Public Works 105,547
Capital Outlay
Total Expenditures 105,547
Excess (Deficiency) of Revenues
over (Under) Expenditures 71,408 19,184 (1,079)
Other Financing Sources (Uses):

Transfers In
Transfers Out (46,600) (20,000)
Total Other Financing
Sources (Uses) (46,600) (20,000)
Net Change in Fund Balances 24,808 (816) (1,079)
Fund Balances - July 1, 2021 1,660 291,922 41,034 584,601 93,999 Prior Period Adjustments (44,525)
Fund Balances - July 1, 2021, Restated 1,660 291,922 41,034 540,076 93,999 Fund Balances - June 30, 2022 $ 1,660 $ 316,730 $ 40,218 $ 538,997 $ 93,999 1 See Note 14 for more information regarding these prior period adjustments.

For the Fiscal Year Ended June 30, 2022
Special Revenue Funds

CITY OF HUGHSON

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
70 1
Local
Community Transportation Storm Lighting and Benefit Trench Enhancement Fund Drain SLESF Landscaping Assessment Cut $ (550) $ - $ (1,876) $ (1,326) $ - $ - $ -
47,112 135,072 219,000
136,393
185,230 94,432
46,562 133,196 135,067 185,230 94,432 219,000
6,740
171,941 40,163
6,740 171,941 40,163
46,562 133,196 128,327 13,289 54,269 219,000
(115,000) (25,042) (10,945)
(115,000) (25,042) (10,945)
46,562 133,196 13,327 (11,753) 43,324 219,000
204,789 64,890 656,552 468,469 206,964 290,174 3,094
(24,936)
204,789 64,890 656,552 443,533 206,964 290,174 3,094
$ 251,351 $ 64,890 $ 789,748 $ 456,860 $ 195,211 $ 333,498 $ 222,094 Continued
Special Revenue Funds
71 Public Safety IT Measure L Disability Access
Realignment Reserve Sales Tax SB-1 Roads and Education
Revenues:

Interest $ - $ (275) $ (2,534) $ - $ -
Charges for Services 1,234
Intergovernmental 504,493 148,106
Special Assessments
Total Revenues (275) 501,959 148,106 1,234
Expenditures:

Current:

Parks and Recreation
Public Safety
Public Works
Capital Outlay 3,158 14,397 8,742
Total Expenditures 3,158 14,397 8,742
Excess (Deficiency) of Revenues
over (Under) Expenditures (3,433) 487,562 139,364 1,234 Other Financing Sources (Uses):

Transfers In 15,000
Transfers Out
Total Other Financing
Sources (Uses) 15,000
Net Change in Fund Balances 11,567 487,562 139,364 1,234 Fund Balances - July 1, 2021 35,722 106,475 840,424 319,565 2,901 Prior Period Adjustments (13,615) 11,466
Fund Balances - July 1, 2021, Restated 35,722 106,475 826,809 331,031 2,901 Fund Balances - June 30, 2022 $ 35,722 $ 118,042 $ 1,314,371 $ 470,395 $ 4,135 1 See Note 14 for more information regarding these prior period adjustments.

For the Fiscal Year Ended June 30, 2022
(CONTINUED)
Special Revenue Funds

CITY OF HUGHSON

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
72 1
Total
Parks Nonmajor
Covid Municipal Development Governmental
CFD Recovery Transportation Park Impact Fees Funds
$ - - $ - $ (1,481) $ (1,889) $ (11,462) $
121,614 96,525 620,557
61,704 37,638 1,084,925
18,353 298,015
61,704 18,353 37,638 95,044 119,725 1,992,035
4,201 4,201
68,444 61,704
2,943 320,594
27,166 869
61,704 2,943 869 4,201 420,405
36,769 15,410 95,044 115,524 1,571,630
15,000
(227,037) (9,450)
(9,450) (212, 037)
36,769 5,960 95,044 115,524 1,359,593
(294,703) 29,829 526,908 678,487 5,153,756
(71,610)
(294,703) 29,829 526,908 678,487 5,082,146
$ - 35,789 $ (257,934) $ 621,952 $ 794,011 $ 6,441,739 $ Capital Project Funds
73 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest 130 $ (452) $ (582) $
Intergovernmental 180,532 177,407 (3,125)
Total Revenues 180,662 176,955 (3,707)
Expenditures:

Current:

Public Works 121,000 105,547 15,453
Total Expenditures 121,000 105,547 15,453
Excess (Deficiency) of Revenues
Over (Under) Expenditures 59,662 71,408 11,746
Other Financing Sources (Uses):

Transfers Out (46,600) (46,600)
Total Other Financing
Sources (Uses) (46,600) (46,600)
Net Change in Fund Balance 13,062 24,808 11,746
Fund Balance - July 1, 2021 291,922 291,922
Fund Balance - June 30, 2022 304,984 $ 316,730 $ 11,746 $

CITY OF HUGHSON

GAS TAX SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
74 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Charges For Services 20,000 $ 19,184 $ (816) $
Total Revenues 20,000 19,184 (816)
Other Financing Sources (Uses):

Transfers Out (20,000) (20,000)
Total Other Financing
Sources (Uses) (20,000) (20,000)
Net Change in Fund Balance (816) (816)
Fund Balance - July 1, 2021 41,034 41,034
Fund Balance - June 30, 2022 41,034 $ 40,218 $ (816) $

CITY OF HUGHSON

VEHICLE ABATEMENT SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
75 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest 370 $ (1,079) $ (1,449) $
Other Revenue 800 (800)
Total Revenues 1,170 (1,079) (2,249)
Net Change in Fund Balance 1,170 (1,079) (2,249)
Fund Balance - July 1, 2021 584,601 584,601
Prior Period Adjustment1
(44,525) (44,525)
Fund Balance - July 1, 2021, Restated 584,601 540,076 (44,525) Fund Balance - June 30, 2022 585,771 $ 538,997 $ (46,774) $ 1 See Note 14 for more information regarding these prior period adjustments.

CITY OF HUGHSON

CDBG REHAB SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
76 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest 170 $ (550) $ (720) $
Charges For Services 40,000 47,112 7,112
Total Revenues 40,170 46,562 6,392
Expenditures:

Public Works 7,000 7,000
Total Expenditures 7,000 7,000
Net Change in Fund Balance 33,170 46,562 13,392
Fund Balance - July 1, 2021 204,789 204,789
Fund Balance - June 30, 2022 237,959 $ 251,351 $ 13,392 $

CITY OF HUGHSON

COMMUNITY ENHANCEMENT SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
77 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest 400 $ (1,876) $ (2,276) $
Charges for Services 130,000 135,072 5,072
Total Revenues 130,400 133,196 2,796
Expenditures:

Current:

Public Works 7,000 7,000
Total Expenditures 7,000 7,000
Net Change in Fund Balance 123,400 133,196 9,796
Fund Balance - July 1, 2021 656,552 656,552
Fund Balance - June 30, 2022 779,952 $ 789,748 $ 9,796 $

CITY OF HUGHSON

STORM DRAIN SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
78 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest 250 $ (1,326) $ (1,576) $
Intergovernmental 150,000 136,393 (13,607)
Total Revenues 150,250 135,067 (15,183)
Expenditures:

Current:

Public Safety 156,450 6,740 149,710
Total Expenditures 156,450 6,740 149,710
Excess (Deficiency) of
Revenues Over (Under)
Expenditures 150,250 128,327 (21,923)
Other Financing Sources (Uses):

Transfers Out (115,000) (115,000)
Total Other Financing
Sources (Uses) (115,000) (115,000)
Net Change in Fund Balance (6,200) 13,327 19,527
Fund Balance - July 1, 2021 468,469 468,469
Prior Period Adjustment1
(24,936) (24,936)
Fund Balance - July 1, 2021, Restated 443,533 443,533
Fund Balance - June 30, 2022 462,269 $ 456,860 $ 19,527 $ 1 See Note 14 for more information regarding these prior period adjustments.

CITY OF HUGHSON

SLESF SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
79 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Special Assessments 172,401 $ 185,230 $ 12,829 $
Total Revenue 172,401 185,230 12,829
Expenditures:

Current:

Public works 242,211 171,941 70,270
Total Expenditures 242,211 171,941 70,270
Excess (Deficiency) of
Revenues Over (Under)
Expenditures (69,810) 13,289 83,099
Other Financing Sources (Uses)
Transfers Out (25,042) (25,042)
Total Other financing
Sources (Uses) (25,042) (25,042)
Net Change in Fund Balance (94,852) (11,753) 83,099
Fund Balance - July 1, 2021 206,964 206,964
Fund Balance - June 30, 2022 112,112 $ 195,211 $ 83,099 $

CITY OF HUGHSON

LIGHTING AND LANDSCAPING SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
80 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Special Assessments 93,289 $ 94,432 $ 1,143 $
Total Revenue 93,289 94,432 1,143
Expenditures:

Current:

Public Works 106,756 40,163 66,593
Total Expenditures 106,756 40,163 66,593
Excess (Deficiency) of
Revenues Over (Under)
Expenditures (13,467) 54,269 67,736
Other Financing Sources (Uses)
Transfers Out (10,945) (10,945)
Total Other financing
Sources (Uses) (10,945) (10,945)
Net Change in Fund Balance (24,412) 43,324 67,736
Fund Balance - July 1, 2021 290,174 290,174
Fund Balance - June 30, 2022 265,762 $ 333,498 $ 67,736 $

CITY OF HUGHSON

BENEFIT ASSESSMENT SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
81 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Charges for Services - $ 219,000 $ 219,000 $
Total Revenue 219,000 219,000
Net Change in Fund Balance 219,000 219,000
Fund Balance - July 1, 2021 3,094 3,094
Fund Balance - June 30, 2022 3,094 $ 222,094 $ 219,000 $

CITY OF HUGHSON

TRENCH CUT SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
82 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest - $ (275) $ (275) $
Total Revenue (275) (275)
Expenditures:

Capital Outlay 10,000 3,158 6,842
Total Expenditures 10,000 3,158 6,842
Excess (Deficiency) of
Revenues Over (Under)
Expenditures (10,000) (3,433) 6,567
Other Financing Sources (Uses)
Transfers In 15,000 15,000
Total Other financing
Sources (Uses) 15,000 15,000
Net Change in Fund Balance 5,000 11,567 6,567
Fund Balance - July 1, 2021 106,475 106,475
Fund Balance - June 30, 2022 111,475 $ 118,042 $ 6,567 $

CITY OF HUGHSON

IT RESERVE SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
83 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest 380 $ (2,534) $ (2,914) $
Intergovernmental 314,500 504,493 189,993
Total Revenues 314,880 501,959 187,079
Expenditures:

Capital Outlay 14,397 14,397
Total Expenditures 14,397 14,397
Net Change in Fund Balance 300,483 487,562 187,079
Fund Balance - July 1, 2021 840,424 840,424
Prior Period Adjustment1
(13,615) (13,615)
Fund Balance - July 1, 2021, Restated 300,483 826,809 526,326 Fund Balance - June 30, 2022 1,140,907 $ 1,314,371 $ 187,079 $ 1 See Note 14 for more information regarding these prior period adjustments.

CITY OF HUGHSON

MEASURE L SALES TAX SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
84 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Intergovernmental 140,197 $ 148,106 $ 7,909 $
Total Revenues 140,197 148,106 7,909
Expenditures:

Capital Outlay 246,348 8,742 237,606
Total Expenditures 246,348 8,742 237,606
Net Change in Fund Balance (106,151) 139,364 245,515
Fund Balance - July 1, 2021 319,565 319,565
Prior Period Adjustment1
11,466 11,466
Fund Balance - July 1, 2021, Restated (106,151) 331,031 437,182 Fund Balance - June 30, 2022 213,414 $ 470,395 $ 245,515 $ 1 See Note 14 for more information regarding these prior period adjustments.

CITY OF HUGHSON
SB-1 ROADS SPECIAL REVENUE FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
85 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Charges for Services 1,500 $ 1,234 $ (266) $
Total Revenue 1,500 1,234 (266)
Net Change in Fund Balance 1,500 1,234 (266)
Fund Balance - July 1, 2021 2,901 2,901
Fund Balance - June 30, 2022 4,401 $ 4,135 $ (266) $

CITY OF HUGHSON

DISABILITY ACCESS AND EDUCATION

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
86 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Intergovernmental 192,515 $ 37,638 $ (154,877) $
Total Revenues 192,515 37,638 (154,877)
Expenditures:

Capital Outlay 305,814 869 304,945
Total Expenditures 305,814 869 304,945
Net Change in Fund Balance (113,299) 36,769 150,068
Fund Balance (Deficit) - July 1, 2021 (294,703) (294,703) Fund Balance (Deficit) - June 30, 2022 (408,002) $ (257,934) $ 150,068 $

CITY OF HUGHSON

TRANSPORTATION CAPITAL PROJECTS FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
87 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest 340 $ (1,481) $ (1,821) $
Charges for Services 90,000 96,525 6,525
Total Revenues 90,340 95,044 4,704
Expenditures:

Current:

Parks and Recreation 7,000 7,000
Total Expenditures 7,000 7,000
Net Change in Fund Balance 83,340 95,044 11,704
Fund Balance - July 1, 2021 526,908 526,908
Fund Balance - June 30, 2022 610,248 $ 621,952 $ 11,704 $

CITY OF HUGHSON

MUNICIPAL PARK CAPITAL PROJECTS FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
88 Variance with
Final Actual Final Budget
Budget Amount Positive (Negative)
Revenues:

Interest 440 $ (1,889) $ (2,329) $
Charges for Services 120,000 121,614 1,614
Total Revenues 120,440 119,725 (715)
Expenditures:

Current:

Parks and Recreation 7,000 4,201 2,799
Total Expenditures 7,000 4,201 2,799
Net Change in Fund Balance 113,440 115,524 2,084
Fund Balance - July 1, 2021 678,487 678,487
Fund Balance - June 30, 2022 791,927 $ 794,011 $ 2,084 $

CITY OF HUGHSON

PARKS DEVELOPMENT IMPACT FEES CAPITAL PROJECTS FUND

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2022
89 90
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91 NONMAJOR PROPRIETARY FUNDS

PROPRIETARY FUNDS
______________________________
Proprietary funds are used to account for operations that are financed and operated in a manner similar to private business enterprises - for these funds, it is the intent of the City Council that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. ______________________________

Community Center Operations - This fund is used to account for revenues and expenses associated with the maintenance and operations of the City’s Community Centers.

USF Community Center - This fund is used to account for funds designated for maintenance and operations of the City’s Community Centers.

Community USF Total
Center Community Nonmajor
Operations Center
Fund Fund
Assets
Current Assets:

Cash and Investments 22,674 $ - $ 22,674 $
Total Current Assets 22,674 22,674
Noncurrent Assets:

Capital Assets:

Land 105,073 105,073
Buildings 725,283 725,283
Less:

Accumulated Depreciation (568,138) (568,138)
Total Noncurrent Assets 262,218 262,218
Total Assets 284,892 284,892
Liabilities
Current Liabilities:

Accounts Payable 1,939 512 2,451
Due to Other Funds 2,318 2,318
Deposits Payable 6,780 6,780
Total Current Liabilities 8,719 2,830 11,549
Total Liabilities 8,719 2,830 11,549
Net Position
Net Investment in Capital Assets 262,218 262,218
Unrestricted 13,955 (2,830) 11,125
Total Net Position 276,173 $ (2,830) $ 273,343 $
Enterprise Funds
Enterprise
Funds
92 CITY OF HUGHSON

NONMAJOR PROPRIETARY FUNDS

COMBINING STATEMENT OF NET POSITION
June 30, 2022
Community USF Total
Center Community Nonmajor
Operations Center
Fund Fund
Operating Revenues
Charges for Services 19,209 $ 6,634 $ 25,843 $
Total Operating Revenues 19,209 6,634 25,843
Operating Expenses
Administrative 16,909 3,187 20,096
Maintenance 1,623 288 1,911
Depreciation 24,176 24,176
Total Operating Expenses 42,708 3,475 46,183
Operating Income (Loss) (23,499) 3,159 (20,340)
Income (Loss) Before Transfers (23,499) 3,159 (20,340)
Transfers
Transfers In 7,500 7,500
Transfers Out (5,715) (5,715)
Changes in Net Position (15,999) (2,556) (18,555)
Net Position - Beginning of Fiscal Year 292,172 (274) 291,898 Net Position - End of Fiscal Year 276,173 $ (2,830) $ 273,343 $ Funds
93 NONMAJOR PROPRIETARY FUNDS

COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Enterprise Funds
Enterprise

CITY OF HUGHSON
Community USF Total
Center Community Nonmajor
Operations Center
Fund Fund
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash Received from Users 20,642 $ 7,833 $ 28,475 $
Cash Payments to Suppliers and Contractors (17,683) (3,222) (20,905) Net Cash Provided (Used) By Operating Activities 2,959 4,611 7,570

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Transfers in (out) 7,500 (5,715) 1,785
Interfund Borrowing 1,104 1,104
Net Cash Provided (Used) By Noncapital Financing Activities 7,5 (4,611) 00 2,889

NET INCREASE (DECREASE) IN CASH AND CASH
EQUIVALENTS 10,459 10,459
CASH AND CASH EQUIVALENTS, BEGINNING OF FISCAL YEAR 12,215 12,215 CASH AND CASH EQUIVALENTS, END OF FISCAL YEAR 22,674 $ - $ 22,674 $ Reconciliation to Statement of Net Position:

Cash and Cash Equivalents 22,674 $ - $ 22,674 $
CASH FLOWS FROM OPERATING ACTIVITIES:

Operating Income (Loss) (23,499) $ 3,159 $ (20,340) $

Adjustment to Reconcile Operating Income
(Loss) to Net Cash Provided (Used) by Operating
Activities:

Depreciation Expense 24,176 24,176
Changes in Assets and Liabilities:
(Increase) Decrease in Accounts Receivable 1,199 1,199
Increase (Decrease) in Accounts Payable 849 253 1,102
Increase (Decrease) in Deposits Payable 1,433 1,433
Total Adjustments 26,458 1,452 27,910
Net Cash Provided (Used) By Operating Activities 2,959 $ 4,611 $ 7,570 $ FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Enterprise Funds
Enterprise
Funds
94 CITY OF HUGHSON

NONMAJOR PROPRIETARY FUNDS

COMBINING STATEMENT OF CASH FLOWS
Meeting Date: June 26, 2023
Subject: Approval to Purchase a Commercial Stove for the Senior Community Center
Enclosures: Project Scope
Gradys Proposal
Presented By: Jose Vasquez, Public Works Superintendent Approved By: _________________________
City Manager
Staff Recommendation:

Approve the purchase of a commercial stove for the Senior Community Center from Pacific Canvas Co., at a cost of $8,940.02.

Background and Discussion:

On June 27, 2022, the Hughson City Council approved a project list for the American Rescue Plan Act (ARPA) funds that were received by the City of Hughson. The project list included upgrades to the Senior Community Center (SCC), droughttolerant landscaping at City Hall, as well as other improvements at various city buildings including Public Works Corporation Yard and the Waste Water Treatment Plant.

On January 23, 2023, the Hughson City Council adopted Resolution No. 2023-05 to accept Senior Nutrition Infrastructure Grant funds from the County of Stanislaus in the amount not to exceed $114,450, to purchase the following items for the SCC:
• Removal and replacement of dining room flooring, 3,375 square feet* • Energy efficient lighting replacement (LED commercial can lights in the • kitchen/dining area)*
• Tables – 4 mobile cafeteria tables*
• Chairs – 50 stackable chairs*
• Ice machine 265 lb. capacity*
• Steam Table – 3 well 120V*
• Refrigerator 54” reach in*
• Commercial 1000W microwave*
CITY COUNCIL AGENDA ITEM NO. 4.1
SECTION 4: UNFINISHED BUSINESS
• Prep table 36x30*
• Flying insect air curtain 42”
This infrastructure grant has allowed the City to purchase many of the items that were previously approved on June 27, 2022, Resolution No. 2022-31, “Exhibit A, ARPA Projects Listing” and that is noted above with an Asterix, with infrastructure grant funding instead of spending ARPA funding.

City staff coordinated the work between the grant and the ARPA projects that were previously approved and will be seeking reimbursement from the grant in Fiscal Year 2023/24 once the items have been purchased.

A long-standing goal of City staff has been to get the SCC kitchen certified by Stanislaus County Environmental Resources as a commercial kitchen. With a commercial kitchen, additional revenue could be realized by the City should start-up businesses wish to use the kitchen to prepare their food for sale. One business previously inquired about using the kitchen; however, they relocated to Riverbank as the SCC kitchen was not yet an approved commercial kitchen. The equipment listed on the infrastructure grant that is being purchased for the SCC kitchen is commercial equipment; however, the current stove that is installed in the SCC is not approved due to its size. The stove is an inch or two wider than is allowed under the current hood that is installed in the kitchen. Replacing the stove is a less expensive option than replacing the hood with a larger one. The stove was not listed on the June 27, 2022, Resolution No. 2022-31, “Exhibit A, ARPA Projects Listing” however now with the infrastructure grant paying for the other items, staff are requesting to purchase the new commercial, properly sized stove at a cost of $8,940.02 from City ARPA funds.

A scope of work for all of the kitchen equipment was advertised in the Modesto Plan Room, Hughson Chronicle and on the City’s website. Six proposals were received and Gradys in the amount of $21,008.94+tax was the lowest responsible bidder:

Gradys - $21,008.94 – including freight, no tax
Culinary Depot - $24,357.24 – no tax or freight
T&S West - $29,600.00 – tax and freight included
Black Castle Construction - $30,546.13 – tax and freight included New Century Construction - $55,000 – tax and freight included According to the Hughson Municipal Code 3.28.030, this public works of improvement project can be contracted for through a purchase order.

Fiscal Impact:

The Infrastructure Grant in the amount of $114,450 will pay for the kitchen equipment with the exception of the replacement stove. The purchase of a replacement stove was not referenced on Resolution No. 2022-31, “Exhibit A, ARPA Projects Listing”, which was approved by the City Council on June 27, 2022; however, there is adequate ARPA funding available due to savings from other projects that have been completed and due to the infrastructure grant, that is paying for $114,450 of City ARPA projects.

If this item is approved, Finance will increase Fiscal Year 2023/24 budget appropriations in Fund 380 (ARPA Fund) in the amount of $8,940.02 for the purchase of the replacement stove and will make all necessary budget adjustments for the purchase of the infrastructure grant items in the amount of $114,450.

Project Description:

The City of Hughson is looking to Replace the following Commercial Grade kitchen equipment. All proposed equipment must have an NSF or ETL rating. The equipment that is specified may be substituted for an “or equal” brand. Basic features must be adhered to. The Senior Center is located at 2307 4th St. Hughson, CA 95326.

Project Scope:
1) All proposals will include sales tax and delivery to the Senior Center. All submitted equipment will be subject to Stanislaus County DER departmental approval. Equipment list is as follows. 2) Refrigerator/freezer – Everest Brand ESWQ3.
3) Range/griddle/oven – Garland Brand G48-4G24LL.
4) Ice machine – Avantco Ice KMC-F-322-A 22”.
5) Steam table on lockable casters – Servit Three Pan Open Well. 6) Microwave – Sharp R-21 LCFS.
7) Most statements and requirements below apply to construction projects and do not apply to this scope. 8) The contractor shall be responsible to provide all materials, labor and equipment needed to complete this scope.
9) The contractor understands that all “on-site” labor will be done at prevailing wage rates. The quote must reflect the most recent prevailing wage determination or as amended from time to time:
https://www.dir.ca.gov/oprl/dprewagedetermination.htm
10) The contractor shall be responsible for the proper disposal of any project waste. 11) The contractor shall be responsible for the protection of any materials or equipment left on site during non-working hours.
12) The contractor shall be responsible for any required building permits and inspections. Permit fees will be waived by the City.
13) The contractor is responsible for any required USA surveys. Any damage, because of not getting a survey, will be the contractor’s sole responsibility.
14) The contractor shall provide their DIR number, proof of insurance and W-9 per City requirements. 15) According to contracting law, the contractor shall provide payment and performance bonds on work totaling $25k or more.
16) Questions shall be taken until 2:00 on May 31st.
17) Bids will be due on June 7th at 2:00 p.m. Any bids received after 2:00 will be deemed non-responsive and will not be considered. Turn bids in either by email or hard copy dropped off at the lobby of City Hall. Email address: [email protected]
18) If you have any questions, please contact Bill Newlin at 209-617-7850.

1. The winning bidder will be required to sign the City of Hughson’s standard construction contract. The standard contract form is located at the City of Hughson website. WWW.HUGHSON.ORG

2. If a traffic control plan is being asked for, the TCCP can be simple and straightforward.

3. Temporary closure to prevent public access at the end of the day is required.

4. Any permits required are to be applied for by the contractor at no cost.

5. If required, construction staking is the responsibility of the contractor to ensure that location and elevations of new items of construction satisfy the construction plans and/or site conditions.

6. See City contract form for insurance and indemnity requirements.

Required Contractor’s License(s): Under Public Contract Code section 3300 and Business and Professions Code section 7028.15(e), the City of Hughson requires that the contractor possess a valid contractor’s license, covering this type of work, at the time that the contract is awarded. Failure to possess the specified license will render the bid non-responsive and will bar the award of the contract to any bidder not possessing such license at the time of the award.

Required Contractor and Subcontractor DIR Registration: The City of Hughson will accept bids only from bidders that (along with all subcontractors listed) are currently registered and qualified to perform public work pursuant to Labor Code section 1725.5; provided, however, that if a bidder is a joint venture (Business & Professions Code § 7029.1) then City of Hughson may accept a non-complying bid provided that the bidder and all listed subcontractors are registered at the time the contract is awarded. Please provide a State issued Department of Industrial 10 Relations (DIR) registration number with the bid proposal. Information on registration with the DIR is available at:
https://efiling.dir.ca.gov/PWCR. This is a separate requirement from the Contractors State License Board licensing requirement.

Substitution of Securities: In accordance with Public Contract Code section 22300, substitution of eligible and equivalent securities for any moneys withheld to ensure performance under the contract for the work to be performed will be permitted at the request and expense of the successful bidder. Such equivalent securities must be deposited with City of Hughson or with a state or federally chartered bank as the escrow agent who will then pay such moneys to the contractor. Upon satisfactory completion of the contract, the securities will be returned to the contractor. Securities eligible for investment include those listed in Government Code section 16430, bank or savings and loan certificates of deposit, interest bearing demand deposit accounts, standby letters of credit, or any other security mutually agreed to by the contractor and City of Hughson. The contractor will be the beneficial owner of any securities used to secure its performance. Any escrow agreement will be substantially similar to the form set forth in Public Contract Code section 22300.

Labor Code Compliance: Any contract entered into pursuant to this Notice will incorporate the applicable provisions of the California Labor Code.

Prevailing Wage Laws: The successful bidder must comply with all prevailing wage laws applicable to the project, and related requirements contained in the contract documents. Copies of the general prevailing rates of per diem wages for each craft, classification, or type of worker needed to execute the contract, as determined by Director of the State of California Department of Industrial Relations, are on file at the City of Hughson, and may be obtained from the DIR website: http://www.dir.ca.gov/OPRL/DPreWageDetermination.htm. Upon request, City of Hughson will make available copies to any interested party. Also, the successful bidder must post the applicable prevailing wage rates at the work site.

Payroll Records and Prevailing Wage Monitoring: This project is subject to prevailing wage compliance monitoring and enforcement by the Department of Industrial Relations. (Labor Code § 1771.4.). Each contractor and subcontractor must keep an accurate payroll record, showing the name, address, social security number, work classification, straight time and overtime hours worked each day and week, and actual per diem wages paid to each journeyman, apprentice, worker, or other employee employed by the contractor or subcontractor in connection with the public work. These records must be certified and made available for inspection at all reasonable hours at the principal place of the contractor as required by Labor Code section 1776. In the case of state-funded public works projects, certified payroll reports must be provided to City of Hughson on a weekly basis.

Reservation of Rights: The City Board reserves the right to reject any or all bids, waive any irregularities in the bids, and to make an award or any rejection in what it alone considers to be in the best interest of the City.

Bid Protest Procedure: Any bid protest must be in writing and received by City at 7018 Pine Street, Hughson California, before 5:00 p.m. no later than two working days following bid posting of the informal bids received by the cutoff date and must strictly comply with the requirements set forth in this Bid Protest Procedure.

1. General. Only a bidder who has actually submitted a responsive bid proposal is eligible to submit a bid protest against another bidder. Subcontractors are not eligible to submit bid protests. A bidder may not rely on the bid protest submitted by another bidder but must timely pursue its own protest.

2. Protest Contents. The bid protest must contain a complete statement of the basis for the protest and all supporting documentation. Material submitted after the Bid Protest Deadline will not be considered. The protest must refer to the specific portion or portions of the Bid Form, Contract Documents, or bidding documents upon which the protest is based. The protest must include the name, address, email address, and telephone number of the person representing the protesting bidder if different from the protesting bidder.

3. Copy to Protested Bidder. A copy of the protest and all supporting documents must be concurrently transmitted by fax or by email, by or before the Bid Protest Deadline, to the protested bidder and any other bidder who has a reasonable prospect of receiving an award depending upon the outcome of the protest.

4. Response to Protest. The protested bidder may submit a written response to the protest, provided the response is received by City before 5:00 p.m., within two working days after the Bid Protest Deadline or after actual receipt of the bid protest, whichever is sooner (the “Response Deadline”). The response must include all supporting documentation.

Material submitted after the Response Deadline will not be considered. The response must include the name, address, email address, and telephone number of the person representing the protested bidder if different from the protested bidder.

5. Copy to Protesting Bidder. A copy of the response and all supporting documents must be concurrently transmitted by fax or by email, by or before the Response Deadline, to the protesting bidder and any other bidder who has a reasonable prospect of receiving an award depending upon the outcome of the protest.

6. City’s Decision. The scope of the bid protest considered by the City shall be limited to the issues set forth in the bid protest timely filed pursuant to this Policy. The City may take any action on the bid protest that is authorized by law, including adoption of City staff’s recommended determination of the bid protest, adoption of a determination different from that recommended by City staff, or the rejection of all bids without deciding the bid protest. The decision of the City on a bid protest shall be the final administrative action on the protest and shall exhaust the protesting bidder’s administrative remedies.

Exclusive Remedy. The procedure and time limits set forth in this Bid Protest Procedure are mandatory and are the bidder’s sole and exclusive remedy in the event of bid protest. A bidder’s failure to comply with these procedures will constitute a waiver of any right to further pursue a bid protest, including filing a Government Code Claim or initiation of legal proceedings.

8. Right to Award. The City Council reserves the right to award the Contract to the bidder it has determined to be the responsible bidder submitting the lowest responsive bid, and to issue a notice to proceed with the Work notwithstanding any pending or continuing challenge to its determination.

9. Rejection of All Bids. The filing of a bid protest shall not preclude the City from rejecting all bids. Rejecting all bids shall render a protest moot and terminate all protest proceedings.

Quote
06/06/2023
To: Project: From:

City of Hughson
Bill Newlin
209‐617‐7850 (Contact)
3096 Senior Center Kitchen
Equipment
Pueblo Hotel Supply
Samantha Gonzalez
dba Grady's
170 Greenhorn Drive
Pueblo, CO 81004
(719)542‐8853
Job Reference Number: OPP12573
All quotes are valid within the same month quoted. If purchasing after the month of the quote, manufacturer increases may apply.

Due to current supply chain issues, and unpredictable freight increases, all freight quotes are estimates only. Exact freight charge will be calculated and added to invoice at time of actual shipment.

Orders paid by credit card will have a 2.9% processing fee added at time of transaction.

Item Qty Description Sell Total 1 1 ea REACH‐IN DUAL TEMP CABINET $5,163.83 Everest Refrigeration Model No. ESWQ3
Reach‐In Dual Temperature Refrigerator/Freezer Combo, two‐section, 59"W, 39.0 (R) & 13.0 (F) cu. ft. capacity, self‐contained top mounted refrigeration, (1) solid hinged self‐closing door (locking), (2) solid hinged self‐closing half‐doors (locking), (5) epoxy coated wire shelves, height adjustable clips, digital controls with LED display, auto defrost, LED interior lighting, pressure relief port, stainless steel interior, stainless steel sides, galvanized steel top, bottom & rear, (4) 5" swivel casters (2 locking), R290 Hydrocarbon refrigerant, 1/4 HP (R) & 1/2 HP (F), 115v/60/1‐ph, 5.5 amps, cord, NEMA 5‐15P, NSF, cETLus, ETL‐Sanitation
1 ea Parts and labor: 3 years from ship date
1 ea Electrical components: 5 years from ship date
1 ea Compressor: 10 years from ship date
1 ea CASA5‐01 5" Overall Height Casters Set of 4, (front 2 locking), standard ITEM TOTAL: $5,163.83
2 1 ea RANGE, 48", 4 OPEN BURNERS, 24" GRIDDLE $8,940.02 Sell
$5,163.83
$8,940.02
3096 Senior Center Kitchen Equipment City of Hughson
Ini al: ______

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Hughson City CouncilJune 26, 2023

Hughson City Council
June 26, 2023