Hughson City Council
September 11, 2023

City Council Agenda September 11, 2023
1 Any documents that are not privileged, or part of a Closed Session provided to a majority of the City Council after distribution of the agenda packet, regarding any item on this agenda, will be made available for public inspection at the City Clerk’s Office 7018 Pine Street, Hughson.
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AGENDA
City of Hughson

REGULAR CITY COUNCIL MEETING
Hughson City Hall – 7018 Pine Street
Hughson, California
MONDAY, SEPTEMBER 11, 2023 – 6:00 P.M.

HUGHSON CITY COUNCIL
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=mb34bed5d927e3cc5ab069be 36d725aa4
Meeting Number: 2551 372 8807 Meeting Password: 5pJaxPkAN33 (57529752 from phones and video systems)
• Observe only via YouTube live, by accessing this link:
https://www.youtube.com/channel/UC-PwkdIrKoMmOJDzBSodu6A?view_as=subscriber If a technical issue arises with Webex Video or phone dial-in option, the City Council meeting will continue unless the meeting is being held pursuant to the provisions of Assembly Bill 2449. • 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 September 11, 2023
2 Any documents that are not privileged, or part of a Closed Session provided to a majority of the City Council after distribution of the agenda packet, regarding any item on this agenda, will be made available for public inspection at the City Clerk’s Office 7018 Pine Street, Hughson.
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CALL TO ORDER: Mayor George Carr
ROLL CALL: Mayor George Carr
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):

Please limit presentations to five minutes. If you wish to speak regarding an item on the agenda, you may be asked to defer your remarks until the Council addresses the matter. Pursuant to California Government Code Section 54954.2(a)(3), no action or discussion may be undertaken on any item not appearing on the posted agenda, except that the City Council, or its staff, may briefly respond to comments or questions from members of the public, provide a reference to staff or other resources for factual information, or direct staff to place the issue on a future agenda.

2. PRESENTATIONS: NONE.

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 audience member, or 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 August 28, 2023.

3.2: Approve the Warrants Register.

3.3: Approval of a Subdivision Improvement Agreement, and Final Map for Vesting Tentative Subdivision Map No. 2020-01 – Parkwood.

3.4: Adopt Resolution No. 2023-47, of Concurrence with the Consolidated Annual Performance Evaluation Report (CAPER) for Fiscal Year 2022- 2023.

4. UNFINISHED BUSINESS:

4.1 Approval to Award a Contract for the Hughson Avenue ADA Parking Improvements.

City Council Agenda September 11, 2023
3 Any documents that are not privileged, or part of a Closed Session provided to a majority of the City Council after distribution of the agenda packet, regarding any item on this agenda, will be made available for public inspection at the City Clerk’s Office 7018 Pine Street, Hughson.
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5. PUBLIC HEARING TO CONSIDER THE FOLLOWING: NONE.

6. NEW BUSINESS:

6.1: A. Adoption of Resolution No. 2023-48, Approving Four New Positions to the 2023/24 Classification Plan and Approving the New Job Descriptions.

B. Adoption of Resolution No. 2023-49 Approving the City of Hughson Fiscal Year 2023-24 Final Budget.

C. Authorize the City Manager to Review Options for Law Enforcement Services for the City of Hughson.

7. CORRESPONDENCE: NONE.

8. COMMENTS:

A brief report on notable attendance of a meeting, or conference, or other notable topics of City business shall be made. The Brown Act does not allow for discussion or action of items by the City Council during this time.

8.1: Staff Reports and Comments:

City Manager:

City Clerk:

Director of Finance:

Community Development Director:

Police Services:

City Attorney:

8.2: Council Comments:

8.3: Mayor’s Comments:

9. CLOSED SESSION TO DISCUSS THE FOLLOWING: NONE.

10. ADJOURNMENT:

The next regular City Council Meeting scheduled for September 25, 2023, at 6:00 P.M., is cancelled.

City Council Agenda September 11, 2023
4 Any documents that are not privileged, or part of a Closed Session provided to a majority of the City Council after distribution of the agenda packet, regarding any item on this agenda, will be made available for public inspection at the City Clerk’s Office 7018 Pine Street, Hughson.
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General Information: The Hughson City Council meets in the Council Chambers on the second and fourth Mondays of each month at 6:00 p.m., unless otherwise noticed.

Council Agendas: The City Council agenda is now available for public review at the City’s website 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:

September 11  City/School 2+2 Committee Meeting, HUSD Board Room, 4:30 PM September 11  City Council Meeting, City Council Chambers/WebEx Videoconference/YouTube Live Stream, 6:00 PM
September 15  Hughson High School Homecoming Parade, Downtown Hughson, 2:30 PM
September 20  City Council Vacancy Application Deadline, 5:00 PM September 20  Hughson has Heart Planning Meeting, City Council Chambers, 6:00 PM
September 25  Economic Development Committee Meeting, City Council Chambers, 4:30 PM Cancelled
September 25  City Council Meeting, City Council Chambers/WebEx Videoconference/YouTube Live Stream, 6:00 PM Cancelled
October 4  City/Fire 2+2 Committee Meeting, Hughson Fire District Office, 5:30 PM

AFFIDAVIT OF POSTING
Date: September 8, 2023 Time: 5:00 PM
Name: Sarah Chavarin Title: Accounting Manager
City Council Agenda September 11, 2023
5 Any documents that are not privileged, or part of a Closed Session provided to a majority of the City Council after distribution of the agenda packet, regarding any item on this agenda, will be made available for public inspection at the City Clerk’s Office 7018 Pine Street, Hughson.
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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: September 11, 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 August 28, 2023.

Background and Overview:

The draft minutes of the August 28, 2023 meeting are prepared for the Council’s review.

CITY COUNCIL AGENDA ITEM NO. 3.1
SECTION 3: CONSENT CALENDAR
City Council Minutes August 28, 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, AUGUST 28, 2023 – 6:00 P.M.

CALL TO ORDER: Mayor George Carr
ROLL CALL:

Present: Mayor George Carr
Councilmember Samuel Rush
Councilmember Randy Crooker
Councilmember Julie Ann Strain

Absent: Mayor Pro Tem Ramon Bawanan
Staff Present: Merry Mayhew, City Manager
Ashton Gose, City Clerk
Andy Pinasco, City Attorney
Tom Terpstra, Deputy City Attorney
Carla Jauregui, Community Development Director
Kim Weimer, Director of Finance
Jose Vasquez, Public Works Superintendent
Sarah Chavarin, Accounting Manager
Neil Raya, Interim Utilities Superintendent
Fidel Landeros, Chief of Police

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

NONE.

2. PRESENTATIONS: NONE.

3. CONSENT CALENDAR:

CITY OF HUGHSON

CITY COUNCIL MEETING

CITY HALL COUNCIL CHAMBERS
7018 PINE STREET, HUGHSON, CA
City Council Minutes August 28, 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 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 audience member, or 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 August 14, 2023.

3.2: Approve the Warrants Register.

3.3: Adopt Resolution No. 2023-44, Declaring City Property to be Surplus and Authorizing the Sale of City Surplus Property.

3.4: Adopt Resolution No. 2023-45, Accepting the Lebright ADA Walkway Construction Project, and Authorizing the City Clerk to File a Notice of Completion.

Mayor Carr requested that item 3.1 be pulled from the Consent Calendar to announce an amendment.

Councilmember Rush requested that item 3.3 be pulled from the Consent Calendar for special consideration.

STRAIN/CROOKER 4-0-0-1 motion passes to approve the
Consent Calendar, excluding items 3.1and 3.3, with the following roll call vote:

BAWANAN RUSH STRAIN CROOKER CARR

ABSENT AYE AYE AYE AYE
CARR/CROOKER 4-0-0-1 motion passes to approve item 3.1, as amended, with the following roll call vote:

BAWANAN RUSH STRAIN CROOKER CARR

ABSENT AYE AYE AYE AYE
CARR/CROOKER 4-0-0-1 motion passes to approve item 3.3, as presented, with the following roll call vote:

BAWANAN RUSH STRAIN CROOKER CARR

ABSENT AYE AYE AYE AYE

4. UNFINISHED BUSINESS:

4.1: Approve Award of the Contract for the Painting Project for the Exteriors of the Senior Community Center and City Hall.

Superintendent Vasquez presented the staff report on this item.

City Council Minutes August 28, 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 Mayor Carr opened public comment at 6:11 PM. There was no public comment.

Mayor Carr closed public comment at 6:12 PM.

CARR/CROOKER 4-0-0-1 motion passes to approve the award of the contract for the painting project for the exteriors of the Senior Community Center and City Hall to HB Restoration for an amount not to exceed $16,500, with a 10% contingency, with the following roll call vote:

BAWANAN RUSH STRAIN CROOKER CARR

ABSENT AYE AYE AYE AYE

4.2: Approve Award of the Contract for the Installation of a Playground Cover at Euclid Park.

Superintendent Vasquez presented the staff report on this item.

Mayor Carr opened public comment at 6:15 PM. There was no public comment.

Mayor Carr closed public comment at 6:15 PM.

STRAIN/CROOKER 4-0-0-1 motion passes to approve the award of the contract for the installation of a playground cover at Euclid Park with Thompson Woolley Builders for an amount not to exceed $22,190 with a 10% contingency, with the following roll call vote:

BAWANAN RUSH STRAIN CROOKER CARR

ABSENT AYE AYE AYE AYE

5. PUBLIC HEARING TO CONSIDER THE FOLLOWING: NONE.

6. NEW BUSINESS:

6.1: Approve Award of the Contract for the Painting Project for the Fox Road Water Tank.

Interim Superintendent Raya presented the staff report on this item.

Mayor Carr opened public comment at 6:19PM. There was no public comment.

Mayor Carr closed public comment at 6:19PM.

CARR/STRAIN 4-0-0-1 motion passes to approve the award of the contract for the painting project for the Fox Road Water Tank to Best Brothers Painting for an amount not to exceed $13,657 with a 10% contingency, with the following roll call vote:

BAWANAN RUSH STRAIN CROOKER CARR

ABSENT AYE AYE AYE AYE
City Council Minutes August 28, 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 7. CORRESPONDENCE:

8. COMMENTS:

A brief report on notable attendance of a meeting, or conference, or other notable topics of City business shall be made. The Brown Act does not allow for discussion or action of items by the City Council during this time.

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

City Manager Mayhew provided a project update on the Riverview Mobile Home Estates Water Consolidation Project, and a potential Civic Center. She also encouraged individuals to join the Hughson Unified School District Mentoring Program.

City Clerk Gose:

City Clerk Gose provided a reminder regarding a Hughson has Heart meeting being held on August 31, 2023.

Director of Finance:

Director Weimer announced that Bank of the West is merging with BMO.

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 a West Turlock Subbasin GSA meeting on August 17, 2023. He attended the Hughson High School Football game on August 25, 2023. He attended an Economic Development Committee meeting on August 28, 2023.

Councilmember Strain attended Chuck’s ribbon-cutting event, and the Hughson Historical Society Annual Dinner on August 19, 2023. She attended an Economic Development Committee meeting on August 28, 2023. She thanked staff and Hughson Police Services for their continued hard work.

8.3: Mayor’s Comments: (Information Only – No Action)
Mayor Carr attended the Hughson Historical Society Annual Dinner on August 19, 2023. He attended the Deputy Dennis Wallace Memorial Golf Tournament. He acknowledged that Gilton included an insert in the August utility bill.

9. CLOSED SESSION TO DISCUSS THE FOLLOWING: NONE.

City Council Minutes August 28, 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 ADJOURNMENT:

The next regular City Council Meeting is scheduled for September 11, 2023 at 6:00 P.M.

CROOKER/STRAIN 4-0-0-1 motion passes to adjourn the regular meeting of August 28, 2023, at 6:31 PM with the following roll call vote:

BAWANAN RUSH STRAIN CROOKER CARR

ABSENT AYE AYE AYE AYE
APPROVED:
____________________________
GEORGE CARR, Mayor
ATTEST:
_____________________________
ASHTON GOSE, City Clerk
Meeting Date: September 11, 2023
Subject: Approval of Warrants Register
Enclosure: Warrants Register
Presented By: Kim Weimer, Director of Finance
Approved By: _________________________
City Manager
Staff Recommendation:

Approve the Warrants Register as presented.

Background and Overview:

The warrants register presented to the City Council is a listing of all expenditures paid from August 24, 2023, through September 7, 2023.

Fiscal Impact:

There are reductions in various funds for payment of expenses.

CITY COUNCIL AGENDA ITEM NO. 3.2
SECTION 3: CONSENT CALENDAR
9/7/2023 2:42:19 PM Page 1 of 4
Check Report
Hughson By Check Number
Date Range: 08/24/2023 - 09/07/2023
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
01420 CALIFORNIA STATE DISBURSEMENT UNIT 08/29/2023 Regular 0.00 40.12 57108 INV0009674 Invoice 08/16/2023 INCOME WITHHOLDING FOR CHILD SUPP… 0.00 40.12 01420 CALIFORNIA STATE DISBURSEMENT UNIT 08/29/2023 Regular 0.00 40.12 57109 INV0009738 Invoice 08/30/2023 INCOME WITHHOLDING FOR CHILD SUPP… 0.00 40.12 00109 BADGER METER, INC 09/01/2023 Regular 0.00 6.24 57110 80122418 Invoice 06/30/2023 Beacon services 0.00 6.24
01616 De Novo Planning Group 09/01/2023 Regular 0.00 4,487.50 57111 3763 Invoice 06/30/2023 Hughson General Plan Update Through 06… 0.00 4,487.50 00755 MCR ENGINEERING, INC 09/01/2023 Regular 0.00 21,469.75 57112 18545 Invoice 06/30/2023 Well 7 Site Improvements 0.00 3,960.00 18548 Invoice 06/30/2023 Hughson City Engineer Through 06/30/23 0.00 17,509.75 00824 NEUMILLER & BEARDSLEE 09/01/2023 Regular 0.00 4,085.54 57113 343469 Invoice 06/30/2023 LEGAL SERVICES 0.00 1,600.00
343470 Invoice 06/30/2023 Personal Manual 0.00 50.00
343686 Invoice 06/30/2023 Professional Services Through 06/30/23 0.00 2,435.54 00906 PROVOST & PRITCHARD CONSU 09/01/2023 Regular 0.00 3,487.10 57114 102309 Invoice 06/30/2023 TCP Treatment Design Through 06/30/23 0.00 3,487.10 01225 WILLDAN ENGINEERING 09/01/2023 Regular 0.00 6,525.00 57115 00336411 Invoice 06/30/2023 City Engineering Services 0.00 6,525.00 01603 Amazon Capital Services, Inc. 09/01/2023 Regular 0.00 340.43 57116 1CDG-VHJV-K7LM Invoice 08/21/2023 Office Supplies 0.00 181.54 1PDC-VMPF-GC6C Invoice 08/29/2023 Office Supplies- Coffee 0.00 133.60 1Q4H-7LCM-7X6C Invoice 08/23/2023 Cable Grip Floor 0.00 17.79 1WFW-9F1N-P4NJ Invoice 08/17/2023 For staples on large plans 0.00 7.50 00234 CAROLLO ENGINEERS 09/01/2023 Regular 0.00 14,038.00 57117 FB39842 Invoice 08/08/2023 Hughson Sewer System Management -Thr… 0.00 14,038.00 01904 Chiesa for Supervisor 2024 09/01/2023 Regular 0.00 207.00 57118 INV0009749 Invoice 08/30/2023 Street Closure Cancelled 0.00 207.00 00323 COCO'S TAQUERIA 09/01/2023 Regular 0.00 100.35 57119 INV0009719 Invoice 08/28/2023 Food for EDC meeting 0.00 100.35 00324 CODE PUBLISHING COMPANY 09/01/2023 Regular 0.00 329.00 57120 GC0011578 Invoice 08/24/2023 Municipal Code - Web Update 0.00 329.00 00332 CONDOR EARTH TECHNOLOGIES 09/01/2023 Regular 0.00 1,697.25 57121 89596 Invoice 08/15/2023 Ground sampling/ Services (Blanket) 0.00 1,697.25 00463 EXPRESS PERSONNEL SERVICE 09/01/2023 Regular 0.00 1,260.00 57122 29536172 Invoice 08/23/2023 Extra work 0.00 1,260.00
00498 FRANTZ WHOLESALE NURSERY 09/01/2023 Regular 0.00 131.61 57123 621557 Invoice 08/23/2023 WWTP Oak trees 0.00 131.61
00527 GIBBS MAINTENANCE CO 09/01/2023 Regular 0.00 905.00 57124 13485 Invoice 08/22/2023 JANITOR SERVICES 0.00 905.00
01322 GOSE, ASHTON 09/01/2023 Regular 0.00 119.88 57125 Check Report Date Range: 08/24/2023 - 09/07/2023
9/7/2023 2:42:19 PM Page 2 of 4
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0009750 Invoice 08/30/2023 QR Code Generator for Newsletter 0.00 119.88 00570 HARRIS & ASSOCIATES Inc. 09/01/2023 Regular 0.00 7,402.50 57126 59075 Invoice 08/21/2023 Professional Services from July 2nd - July 2… 0.00 7,402.50 01583 Hunt & Sons, Inc. 09/01/2023 Regular 0.00 1,541.79 57127 281003 Invoice 08/02/2023 unleaded fuel (blanket PO) 0.00 1,541.79 00659 J.B. Anderson Land Use Planning 09/01/2023 Regular 0.00 10,290.75 57128 080123HUGH Invoice 08/01/2023 General Planning Services 0.00 10,290.75 00755 MCR ENGINEERING, INC 09/01/2023 Regular 0.00 15,615.00 57129 18650 Invoice 08/25/2023 Well 7 Site Improvements 0.00 2,340.00 18654 Invoice 08/25/2023 Hughson City Engineer 0.00 13,275.00 00611 Mid Valley Publications 09/01/2023 Regular 0.00 142.45 57130 341893 Invoice 08/22/2023 City Council Notice of Vacancy 0.00 142.45 00822 NESTLE WATERS 09/01/2023 Regular 0.00 286.98 57131 03H6703905050 Invoice 08/22/2023 Water for City Hall 0.00 93.95 13H0025664277 Invoice 08/22/2023 WATER FOR WWTP 0.00 193.03 01435 North Valley Labor Compliance Services 09/01/2023 Regular 0.00 150.00 57132 005189 Invoice 07/31/2023 Phase II, Tank Construction- July 2023 0.00 150.00 00837 NORTHSTAR CHEMICAL 09/01/2023 Regular 0.00 2,854.42 57133 261404 Invoice 08/25/2023 Chemical (Blanket) 0.00 2,854.42 01552 Opportunity Stanislaus 09/01/2023 Regular 0.00 25,000.00 57134 VI-VOLTSF.1 Invoice 08/14/2023 VOLT Scholarship Fund 0.00 25,000.00 00879 PG & E 09/01/2023 Regular 0.00 89.89 57135
INV0009751 Invoice 08/24/2023 UTILITIES 0.00 89.89
00884 PITNEY BOWES 09/01/2023 Regular 0.00 500.00 57136 INV0009717 Invoice 08/13/2023 POSTAGE 0.00 500.00
01890 Pueblo Hotel Supply 09/01/2023 Regular 0.00 9,014.89 57137 INV24023 Invoice 08/10/2023 Senior Center Appliances 0.00 9,014.89 01408 RAYA, NEIL 09/01/2023 Regular 0.00 137.58 57138
INV0009716 Invoice 08/28/2023 Starn Park - Water repair parts 0.00 137.58 01885 RecruitGigs 09/01/2023 Regular 0.00 4,140.00 57139 67122 Invoice 08/18/2023 Extra Help - PW 0.00 2,040.00
67184 Invoice 08/25/2023 Extra Help - PW 0.00 2,100.00
00983 SAUNDERS A/C & HEATING 09/01/2023 Regular 0.00 237.55 57140 C1620 Invoice 08/24/2023 A/C Services 0.00 237.55
01000 SEEGER'S 09/01/2023 Regular 0.00 268.61 57141
0141981-IN Invoice 08/21/2023 OFFICE SUPPLIES 0.00 268.61 01695 Smart Source LLC 09/01/2023 Regular 0.00 810.62 57142 0024097 Invoice 08/25/2023 Blue Notices 0.00 810.62
01599 SMILE BUSINESS PRODUCTS, INC 09/01/2023 Regular 0.00 129.09 57143 1141633 Invoice 08/22/2023 COPIES 0.00 129.09
01040 STANISLAUS COUNTY SHERIFF 09/01/2023 Regular 0.00 146,173.72 57144 4561 Invoice 08/10/2023 Law Enforcement Services for July 2023 0.00 146,173.72 01806 Talkington Inc. 09/01/2023 Regular 0.00 4,900.00 57145 22-2098 Invoice 08/15/2023 Tank Painting 0.00 4,900.00
01110 TESCO CONTROLS, INC 09/01/2023 Regular 0.00 3,470.86 57146 Check Report Date Range: 08/24/2023 - 09/07/2023
9/7/2023 2:42:19 PM Page 3 of 4
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 0080460-IN Invoice 08/28/2023 transmitter repair 0.00 3,470.86 01820 Thompson Woolley Builders, Inc 09/01/2023 Regular 0.00 30,648.00 57147 I-23-670 Invoice 08/29/2023 Sewer Building Painting and Prime 0.00 4,875.00 I-23-695 Invoice 08/28/2023 Senior Center Kitchen Remodel 0.00 25,773.00 00005 United Site Services of California, Inc. 09/01/2023 Regular 0.00 80.78 57148 114-13659253 Invoice 07/31/2023 Fence Rental 0.00 80.78 01192 VISION SERVICE PLAN 09/01/2023 Regular 0.00 515.97 57149 818619798 Invoice 09/01/2023 MEDICAL INSURANCE WITHHELD- Septem… 0.00 515.97 01206 WARDEN'S OFFICE 09/01/2023 Regular 0.00 33.72 57150 2102363-0 Invoice 08/23/2023 MISC OFFICE SUPPLIES 0.00 33.72 01216 WEST TURLOCK SUBBASIN GRO 09/01/2023 Regular 0.00 14,913.35 57151 2023-GSP Invoice 08/09/2023 Grant Cost Sharing Contribution & Dues 0.00 14,913.35 Regular Checks
Manual Checks
Voided Checks
Discount
Payment
Payment Type Count
Bank Code Payable Bank Summary
Bank Drafts
EFT's
44 0
0 0
0 0.00

0.00 0.00

0.00 0.00
44 0.00
Payment
338,618.41

0.00 0.00

0.00 0.00
338,618.41
Payable
Count
54 0
0 0
0 54
Check Report Date Range: 08/24/2023 - 09/07/2023
9/7/2023 2:42:19 PM Page 4 of 4
All Bank Codes Check Summary
Payment Type Discount
Payment
Count Payment
Payable
Count
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
44 0
0 0
0 0.00

0.00 0.00

0.00 0.00
44 0.00
338,618.41

0.00 0.00

0.00 0.00
338,618.41
54 0
0 0
0 54
Fund Name Period Amount
Fund Summary
999 POOLED CASH/CONSOLIDATED CASH 8/2023 80.24
999 POOLED CASH/CONSOLIDATED CASH 9/2023 338,538.17
338,618.41
Meeting Date: September 11, 2023
Subject: Approval to Execute a Subdivision Improvement
Agreement and Adopt Resolution No. 2023-46, Accepting
the Final Map for Vesting Tentative Subdivision Map No. 2020-01 – Parkwood
Enclosures: Subdivision Improvement Agreement
Conditions of Approval Compliance
Presented By: Carla C. Jauregui, Community Development Director Approved By: ___________________________
City Manager
Staff Recommendations:

1. Approve the execution of the Subdivision Improvement Agreement by the City Manager, inclusive of the City Attorney’s edits.

2. Adopt Resolution No. 2023-46, approving the Final Map for Vesting Tentative Subdivision Map No. 2020-01 - Parkwood.

Background and Overview:

On November 20, 2020, the Hughson City Council adopted Resolution No. 2020-58 approving with conditions Vesting Tentative Subdivision Map No. 2020-01 for the Parkwood Subdivision Project, a 56.04-acre property, subdividing the site into 299 residential lots and 3 parks as submitted by Parkwood Hughson, LLC, for a proposed subdivision known as Parkwood, located within the southeast corner of Santa Fe Avenue and East Hatch Road. KB Homes, North Bay purchased the Parkwood development from Parkwood Hughson, LLC.

Discussion:

Section 16.24.050 of the Hughson Municipal Code, in accordance with the Subdivision Map Act of the State of California, regulating the subdivision of land in the City, requires that the Developer execute and file an agreement between itself and City relating to the improvements to be made in a subdivision, prior to the approval by the City Council of the Final Map. Improvements include any and all CITY COUNCIL AGENDA ITEM NO. 3.3
SECTION 3: CONSENT CALENDAR
streets, curbs, gutters, sanitary sewers, storm sewers, water mains, streetlights, sidewalks, landscaping, canal crossing, and other on- or off-site improvements in accordance with the standard plans and specifications on file. If the Subdivider fails to finish any of the listed improvements, or fails to complete any work, in accordance with the Agreement, the relevant city ordinances, applicable laws, and the provided Plans, within two years from the Agreement's date, the City can take control of and finish the work with a 30-day written notice to the Subdivider. Furthermore, the City can demand reimbursement for its costs from the Subdivider's guarantor, bank, or surety company. Alternatively, the City can use funds from the cash deposit, or any other financial instrument provided by the Subdivider to guarantee the completion of the improvements and agreements as outlined above.

KB Homes, North Bay has submitted for acceptance of the Final Map consistent with the approved Tentative Map. City staff has worked with KB Homes, North Bay to complete all necessary conditions prior to the acceptance of the Final Map. The Final Map has been examined and checked for compliance with the Hughson Municipal Code and the California Subdivision Map Act. The City contracted Engineer has determined that the Final Map and the location and configuration of the lots created by this map substantially comply with the previously approved Tentative Map.

A Subdivision Warranty Bond, Subdivision Performance Bond, and Payment Bond will be provided to the City as security for the subdivision improvements. The conditions of approval applicable and required prior to recording the map are satisfactorily met.

In accordance with the Subdivision Map Act, Section 66474.1, “A legislative body shall not deny approval of a final or parcel map if it has previously approved a tentative map for the proposed subdivision and it finds that the tentative map is in substantial compliance with the previously approved tentative map.” Fiscal Impact:

There is no direct fiscal impact associated with the execution of a Subdivision Improvement Agreement or the acceptance of the Parkwood Final Map.

Yes No
1 Acceptance of Conditions. Applicant accepts these conditions and agrees to be bound by, to comply with all things required of or by the applicant pursuant to all of the terms, provisions, and conditions of this approval and all other approvals related to the Parkwood Development project.

X
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2 Implementation of Conditions. The Project Proponent is responsible for ensuring that any contractor, subcontractor, employee, or agent of the Project Proponent is aware of and implements all measures set forth in these conditions.

X
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3 MMRP. The project is subject to all conditions listed in the Mitigation Monitoring and Reporting Program. Project Proponent is responsible for ensuring that any contractor, subcontractor, employee, or agent of the Project Proponent is aware of and implements all measures set forth in these conditions
X
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4 Conformance to Approved Map. Development of the site shall conform to the approved Vesting Tentative Map File No. 20-01 plans entitled “Parkwood Vesting Tentative Map” dated July 12, 2020, on file with the Community Development Department with the exception of any subsequently approved changes
X
The Final Map is consistent with the Approved Tentative Map. Minor changes have occurred however the Final Map is in substantail compliance with the Approved Tentative Map
5 Expiration of Map. This Vesting Tentative Map shall automatically expire 10 years from the date the Development Agreement becomes effective.

X Tentative Map was approved in November of 2020 and has an expiration date of November of 2030
6 Approval Agreement. It is understood and agreed upon, that whenever approval of the City Engineer is required, whether by these Conditions, Improvement Plans, or otherwise, the approval of the Community Development Director and/or Building Official shall also be required.

X
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7 Indemnification. Project Proponent shall defend indemnify, and hold harmless City and its elected and appointed representatives, officers, agents and employees against actions arising out of such personal injury, death, or property damage or destruction which is caused, or alleged to have been caused, by reason of Project Proponent's activities in connection with the project described in the map to which these conditions are attached (“Project”). Project Proponent further agrees to defend, indemnify and hold harmless City and its elected and appointed boards, commissions, representatives, officers, agents and employees from any and all claims, actions or proceedings brought against City or any of them to attach, set aside, void, or annul any approval of City or any of them concerning the Project which action, claim or proceeding is brought within the time limit specified in California Government Code section 66499.37, or the sufficiency of environmental review pursuant to CEQA.

X
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8 Fees. Ministerial fees, including without limitation, application, processing and inspection fees, Agreement shall apply to the Project provided that: (1) such fees, standards and specifications apply to all works within the City; (2) their application to the Project Site is prospective only as to applications for building and other development permits or approvals not yet accepted for processing; and (3) their application would not prevent development in accordance with these conditions. Notwithstanding any Project Approvals to the contrary, the City may charge, and Project Proponent shall pay all ministerial fees (for example, processing and inspection fees), collected at the building permit stage or other approval stage for subsequent site specific approvals, building permits and other similar permits which are in force and effect on a City-wide basis at the time application is submitted for such permits. Such ministerial fees do not include impact fees or other discretionary fees collected prior to the building permit stage or other approval stage.

X
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9 Payment timing. Project Proponent shall pay to City, within thirty (30) days of submission of any invoice, detailing all the work done and costs charged to the City, costs incurred by City for services performed by City Attorney in drafting, negotiating, or in any other way connected with, this project, at the current rate charged, and by the City Engineer in reviewing and approving maps, improvement plans, or in any other way

X
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10 Fee Deposit. Project Proponent shall reimburse the City for all engineering, inspection, legal, and administrative expenses, incurred or to be incurred by the City in connection with this development, including expenses incurred through the use of outside consultants and additional inspectors, where necessary. An account with the City for costs associated with the processing for the project will be established by Project Proponent. At the time of submission of the improvement plans for the project, the Project Proponent shall deposit funds sufficient to raise said account to the total of $25,000. The City shall account to Project Proponent for all expenses for which reimbursement is claimed, providing copies of all back-up materials in a timely manner, and shall return any portion of said deposit in excess of the actual amount of expenses incurred. If, in the judgment of the City Manager, it appears that the amount deposited shall not be sufficient to cover all expenses, Project Proponent shall, within 15 days after written request from City, make an additional deposit of funds in an amount determined by the City Manager to be sufficient to make up the deficiency. At no time after

X
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11 Notice of Determination (NOD). Prior to issuance of a Notice of Determination, the appropriate filing fee, made payable to the "Stanislaus County Clerk/Recorder", shall be verified as received by the Planning Department. Payment is required within two days of City Council approval. Should the finding of a NOD be found invalid for any reason, the applicant will be responsible for Resource Agency fee.

X
The Parkwood NOD was filed with the StanCounty Recorder's Office on 11/10/2020, including payment of California Fish & Wildlife fees in the amount of $2,463.75
Condition has been met Condition of Approval / Mitigation Measure Comments / Notes Parkwood Hughson
Final Map - Condition of Approval Compliance
12 Park Amenities. The Project Proponent shall provide the park amenities as described in Exhibit I of the Development Agreement and further described in Article 6, Section 6.05 of the Development Agreement. Any substituted park amenity must be approved by the Community Development Director prior to Final Map approval.

X Major Park amenities proposed for construction are the same as what was apporved by the City Council. Minor modifications have been made and were approved by Rachel Wyse as the City’s Community Development Director on 12/07/2021.
13 Mailboxes. The Project Proponent shall prepare and submit a design for the installation of mail drop-off boxes within the subdivision and submit the same to the Postmaster for initial approval. The approved plan shall thereafter be submitted to the City for review and approval. Project Proponent shall confer with the local US Postal Service authorities to determine locations of cluster mailboxes. If clustering or special locations are specified, easements or other mapped provisions shall be provided in the final map to the satisfaction of the US Postal Service and Community Development Director. If clustering is not specified, Project Proponent shall provide written evidence from the US Postal Service of the exemption. Project Proponent shall provide the concrete foundation for the cluster boxes at the approved locations.

X
Mailbox plan was provided within the approved landscape plans. 14 Conformance to Tentative Map. Prior to recordation of a final subdivision map, the Project Proponent shall obtain certification from the Community Development Director that the landscaping and irrigation system generally conforms to City standards and the approved Tentative Map, and that all required conditions have been met.

X
This condition has been met and was reviewed as part of the overall landscape plan approval on 12/07/2021
15 Final Map. Applicant shall submit the final map application with the improvement plans for the phase which development is proposed. Said improvement plans and final map shall meet all City standards and submittal requirements except as expressly approved for this Planned Development and Development Agreement.

X
Improvements Plans for the entire project were submitted and ultimately approved by the City Engineer on 12/10/2021.
16 Changes to Site Plan. Any major alteration to the site plan not in substantial conformance to the approved Tentative Subdivision Map will require approval by the Planning Commission and City Council. At that time an Amendment to the Development Agreement may be required.

X
No major alterations to the site plan have been made or proposed. As such, the Final Map is in substatial conformance to the approved Tentative Map.

Design Review. The project will be subject to the City’s Design Review process. If this project is phased and different builders construct different phases of the project, those individual builders will be subject to Design Review for conformance of their phase to the original project design and previously approved housing design if the original review did not include all 299 homes. Those conditions which are imposed or agreed to in the design review process shall survive the final map in the sense that the project proponent shall insure that any purchaser of any lot or lots receives a copy of these conditions of approval and of any conditions imposed or agreed to in the design review process and proof of such receipt shall be given to the City and any such purchaser of any lot or lots understands by this reference that no building permit will be issued for that lot or lots unless the conditions imposed or agreed to in the design review process are complied with by the actual builder. If construction has not begun five (5) years after the Design Review process for the entire project, or for an individual phase, the builder will be required to go through the Design Review process again to establish conformance with the originally approved design or any subsequent design reviewed phase. a. Floor plans and Elevations. For subdivisions with over 100 units, four floor plans and four elevations will be required. For subdivisions 99 or fewer units, three floor plans with three elevations will be required.
b. Colors and Materials. A final color and materials board shall be submitted as part of the Design Review Process and approved by the Hughson Planning Commission. No changes to colors shall be made after construction unless approved by the Community Development Director.
c. Unless indicated otherwise, the design for development shall comply with the following:
i. All improvements shall be designed and constructed in accordance with the City of Hughson Improvement Standards and Specifications and Municipal Code where applicable, unless otherwise approved/permitted by this Planned Development. ii. All construction shall meet the California Building Code (CBC) and all applicable City of Hughson Building Codes and amendments, including Green Building standards. iii. Design and construction of all pertinent life safety and fire protection systems shall meet the California Fire Code and all applicable City of Hughson Fire Codes and amendments.
iv. A detailed Stormwater Treatment Plan and supporting documents, following City ordinances and conforming to Regional Water Quality Control Board's Staff recommendations for new development will be required.
18 Community Facilities District Annexation. The Project shall be required to annex into the existing Community Facilities District (CFD). The CFD shall include maintenance and operation of all public amenities of benefit to the future residents of the project site. The homes shall be annexed into the CFD and placed on the County Tax Roll after the final map is approved by Council. The Project Proponent shall provide written notice to the homebuyers, satisfactory to the City Attorney, that they are part of a Community Facilities District.

X
Adopted on 1/26/23 by City Council
19 Signage. All signage shall conform to the City Sign Ordinance regarding size, design, and location. All signs shall be reviewed, approved, and a sign permit obtained prior to installation.

X A sign permit will be obtained prior to any signage related to the subdivion name being installed.
20 Phasing Plan. A project phasing plan, which shall include the phasing of subdivision construction, subdivision improvements, common area, exterior improvements and housing units shall be approved by the Community Development Director and the City Engineer prior to the issuance of the first building permit.

X The project is currently a single phase, although a construction phasing plan was reviewed and approved by Rachel Wyse as the City's Community Development Director on 03/17/2022. The approved construciton phasing will see development occur over 2 phases with Phase 1 being 130 units and Phase 2 being 169 units.
21 Impact Fees. Project Proponent shall pay an applicable development fee per dwelling unit in accordance with the Development Agreement
X ~
X
Design review approval was received on 07/19/2022 by the City's Planning Commission.
17 22 Address Numbers. Internally illuminated address numbers shall be installed on all residences to be easily readable from the public street for emergency services, consistent with Fire Department requirements. In addition, internal illuminated address numbers shall be installed on the exterior of all garages facing alleyways to allow for property identification from the rear alley.

X
This will be provided within the construciton documents related to new home construction.
23 Trucking Route. Prior to commencement of any grading or other subdivision improvements the Project Proponent shall provide proposed trucking routes for all equipment and material deliveries. Damage to any public improvements, on or off site caused by construction operations, during construction on the subject property shall be repaired to the satisfaction of the City Engineer at full expense to the Project Proponent.

This shall include slurry seal, overlay, or street reconstruction if deemed warranted by the City Engineer.
x
This was completed on 4/11/22
24 Improvements. Pursuant to the Development Agreement (hereinafter referred to as "Agreement"), the Subdivider shall, before approval and recording of the Final Map, improve or agree to improve all land within the area proposed for development for public or private streets, alleys, pedestrian ways and easements to the satisfaction of the Community Development Director.

X
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25 Warranty Bonds. The developer/Contractor shall furnish the City with a warranty bond in the amount of 10% of the improvement costs to guarantee such Public Improvements for a period of one year following the completion by Developer/Contractor and filing of the Notice of Completion by City against any defective work or labor done, or defective materials furnished, or adverse effect to any portion of adjacent properties in the construction of the public Improvements. Developer/Contractor agrees to remedy any defects in the improvements arising from faulty or defective construction of said improvements within one year of acceptance thereof, and to incur all expenses of such repairs that exceed the 10% bond. Insurance shall be provided x
This will be done at Project Acceptance/Completion
26 Installation of Improvements. Project Proponent/Contractor shall install all improvements and perform all work required for this Project in accordance with established City Standards or as approved by the City’s Engineer. Plans for all improvements, including, but not limited to, storm drainage, water and sewer main sizes, either on-site or off-site, shall be in accordance with City Specifications and shall be approved by the City Engineer unless otherwise amended by the Planned Development approvals.

X
Improvements Plans for the entire project were submitted and approved by the City Engineer on 12/10/2021.
27 Easement Dedications. Unless otherwise stated, all necessary easements shall be dedicated, and all improvements shall be designed and installed, at no cost to the City of Hughson.

X ~
28 Easements. Project Proponent shall obtain, at Project Proponent’s sole expense, any and all easements or real property which may be required for the development of the Project, and which may be necessary and required in order for Project Proponent to comply with these Conditions of Approval, and the applicable ordinances and resolutions of the City. All engineering design, including, but not limited to, storm sewers and appurtenances, sanitary sewers and appurtenances, streets including, but not limited to, geometrics, sight distances, lighting and sound walls, water systems and appurtenances, signing and striping, landscaping and appurtenances, shall be supported by applicable engineering studies/calculations, as required by the City Engineer.

X
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29 Public Use Easements. Subdivider shall dedicate on the final map for public use easements for public utilities, streets, pedestrian ways, sanitary sewers, drainage, flood control channels, water systems and slope easements in and upon all areas within the subdivision shown on the Tentative Map for the subdivision to be devoted to such purposes.

X
All neccesary public utility easements are shown and will be created once the Final Map is recorded.
30 Conformance with Municipal Code. No part of this approval shall be construed to permit a violation of any part of the Hughson Municipal Code. Unless otherwise amended by the development agreement or the planned development.

X
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31 Other Agency Approvals. The Project Proponent shall be responsible for obtaining any and all permits and approvals from public agencies whose jurisdiction the project may fall under including, but not limited to, Caltrans, the Regional Water Quality Control Board, the California Department of Fish and Game, the U.S. Army Corps of Engineers, the Stanislaus County Water Resources Agency and the City of Hughson.

X
To date all required permits/approvals have been obtained and as project development progresses we will contiue to obtain permits/approvals as needed throughout construction.
32 Maintenance of Improvements. All improvements shall allow for continuous maintenance access. Maintenance access measures shall include, but not be limited to, an all weather access ramp to and around the sides of the retention pond for maintenance vehicle access.

X
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33 Construction Hours. All site improvements and all contractors involved in site improvements, building construction, and house construction activities shall be limited to the hours of 7:00 a.m. to 7:00 p.m., Monday through Friday, and 8:00 a.m. to 6 p.m. on Saturday, and 9:00 a.m. to 6:00 p.m. on Sunday. All construction equipment must meet Department of Motor Vehicles (DMV) noise standards and shall be equipped with muffling devices.
a. The Community Development Director may allow earlier “start-times” for specific building construction activities, e.g., concrete-foundation/floor-pouring, if it can be demonstrated to the satisfaction of the Planning Director that the construction and construction traffic noise can be mitigated.

X
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Grading Drainage and Stormwater.
a. Grading Permit. A grading permit shall be required prior to mass grading for the project, and include Best Management Practices for erosion and dust control, and immediate revegetation of the site as needed for erosion control. Erosion controls shall be utilized to prevent dirt from lots going into street rights-of-ways and into drainage systems. If the project proposes to have more than 10,000 cubic yards of cut material from the project site, a haul route permit shall be required. b. Grading and Drainage Plan. The Project Proponent shall submit a final grading and drainage plan prepared by a licensed civil engineer depicting design for the line, grade, on- and off-site drainage control measures, structural sections for the streets and all public improvements serving the development, including land use, infrastructure, circulation and streetscapes, public/park facilities, landscaping and trails, design expectations and environmental mitigation components. This plan shall be subject to the review and approval of the City Engineer, and all lot grades shall conform to the approved grading plan, with written certification by a civil engineer or geotechnical engineer required to assure compliance with all grading plans prior to the issuance of any building permits, and shall be subject to the following:
i. All lots shall drain toward the street.
ii. All required structures such as walls, fences, and drainage facilities, shall be shown on the plan.
iii. Developed land must be at least six inches higher than adjoining irrigated lands. c. Retaining Walls. Any grade differential that will be created between new lots or adjacent existing developed lots outside the property shall be supported by engineering documentation subject to approval of by the City Engineer. d. Record Grading Plans. Prior to the issuance of any building permits, lot grades shall conform to the approved grading plan. Written certification by a civil engineer or geotechnical engineer will be required to assure compliance with all grading plans.

Including the following:
i. The Project Proponent shall submit record grading plans showing:

1. The elevation of all four (4) corners of the lot as well as the center of the lot;

2. All top and toe of slope elevations, and

3. The top and bottom of all retaining wall elevations.

4. Plan will show grading in relation to all adjacent lots, parcels and developments. e. Geotechnical.
i. A licensed soil engineer shall certify that pad compactions off all lots containing fill have been completed to the satisfaction of the City Engineer. ii. A Geotechnical investigation shall be submitted to the City Engineer. iii. The minimum soils sampling and testing frequency shall conform to Chapter 8 of the Caltrans Construction Manual. The applicant shall require the soils engineer to daily submit all testing and sampling and reports to the City Engineer. iv. A qualified professional geotechnical engineer shall perform on-site monitoring of all grading and excavation activities on the project site. Evidence of an agreement with a geotechnical engineer shall be submitted for review and approval of the Community Development Director and City Engineer prior to commencement of any grading activities or any underground work. The geotechnical engineer shall submit evidence that grading and excavation were performed consistent with the recommendations of the geotechnical investigation. Evidence shall be submitted prior to issuance of building permits for each individual lot.
f. Stormwater Design. A detailed hydrology/drainage study shall be completed by the project proponent, and shall provide for a design for a positive drainage system via onsite detention basin within the proposed park/basin facility subject to approval by the City Engineer. The locations and design of storm drains shall meet the City’s standard design and be approved by the City Engineer.
i. Storm drain pipes in streets and courts alleys shall be a minimum of twelve inches in diameter with a minimum cover of three feet over the pipe unless otherwise approved by the City Engineer.
ii. The project shall not block runoff from adjacent properties. The drainage area map developed for the project hydrology design shall clearly indicate all areas tributary to the project area.
iii. All storm drain inlets must be labeled "No Dumping - Drains to River," using Cityapproved methods.

X 34
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35 Storm Water Quality Requirements. The following materials related to the Storm water quality treatment facility requirements shall be submitted with improvement plans and/or grading permit application:
a. A Stormwater Treatment Measures Maintenance Agreement shall be submitted to Community Development Department for review and approval. Once approved, the Maintenance Agreement shall be recorded with the Stanislaus County Recorder’s Office to ensure that the maintenance is bound to the property in perpetuity. b. A Storm Water Pollution Prevention Plan (SWPPP) shall be submitted with a design to reduce discharge of pollutants and sediments into the downstream storm drain system.

The plan shall meet the approval of the City Engineer. The certification page of the SWPPP shall be signed by a Qualified SWPPP Developer (QSD) person who prepared the report.
c. Before commencing any grading or construction activities at the project site, the developer shall obtain a National Pollutant Discharge Elimination System (NPDES) permit and provide evidence of filing of a Notice of Intent (NOI) with the State Water Resources Control Board.
d. The project plans shall include the storm drain design in compliance with postconstruction stormwater requirements to provide treatment of the stormwater according to the National Pollutant Discharge Elimination System (NPDES) permit’s numeric criteria. The design shall comply with the C.3 established thresholds and shall incorporate measures to minimize pollutants to the maximum extent practicable (MEP).

X
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36 Sewer System. Project Proponent is responsible for constructing all on-site sanitary sewer facilities and the connection to the existing sewer mains in Flora Vista and Estancia Drives. All sanitary sewer improvement necessary to serve the project shall be complete and in place and accepted by the City prior to use of the sanitary sewer system. a. All public sewer mains and appurtenances shall be constructed in accordance to the City’s Improvement Standards and Specifications and the Sewer Master Plan. b. The on-site sanitary sewer system shall have minimum 8-inch public mains, designed with a manhole at all angle points and ending with a manhole. The sewer main design and location shall meet the approval of the City Engineer. c. Each residential unit shall have an individual sanitary sewer lateral. The sewer laterals shall have cleanouts and be constructed per City Standards. d. Project Proponent shall cause to be placed terminal manholes in courts and knuckles. e. 6 inch public sewer mains may be proposed in the Courts subject to approval by the City Engineer.

X
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Water System. Water service is available from the City of Hughson and is subject to standard conditions and fees as shown in the Development Agreement. a. The City is implementing a wireless, cloud-based water usage tracking system. All conforming water meters will need to be purchased by the developer and installed according to City instructions. The specific meters will be dictated by the City’s current program.
b. Project Proponent shall install two water sampling stations. Such stations shall be constructed to plans approved by the City Engineer.
c. Irrigation lines, canals, or rights-of way are to be abandoned in accordance with Turlock Irrigation District standards. Since this parcel will no longer irrigate, the Project Proponent, at the Project Proponent’s expense, shall obtain an agreement with the Turlock Irrigation District to abandon use of any irrigation facilities. This must be requested and signed by the holders of title before final map approval. The Turlock Irrigation District will require two copies of detailed improvement plans for further review and comment. The Project Proponent shall also enter into an Irrigation Improvement Agreement with the Turlock Irrigation District for any work to remove existing irrigation facilities or to construct new irrigation facilities. d. The development’s water mains shall be public, owned and maintained by the City. The subdivision shall have a looped design water system. For this planned development, the developer will install clusters of water services at the head of each court to minimize the greatest extent the length of dead-end water lines.
e. Where a public water main is in an unpaved easement or under decorative paving, the water main shall be constructed of Ductile Iron or an approved equal pipe satisfactory to the City Engineer. Shut-off valves are required where a water main transitions from a paved area to an unpaved easement. This requirement does not apply to landscape irrigation facilities within the open
space and parks.
f. All public water mains shall be constructed in accordance with the City’s Improvement Standards and Specifications.
g. Water mains and services, including the meters must be located at least 10 feet horizontally from and one-foot vertically above any parallel pipeline conveying untreated sewage (including sanitary sewer laterals), and at least four feet from and one foot vertically above any parallel pipeline conveying storm drainage, per the current California Waterworks Standards, Title 22, Chapter 16, Section 64572. The minimum horizontal separation distances can be reduced by using higher grade piping materials with the City’s approval.
h. All water services from existing water mains shall be installed by City Water Distribution Personnel at the applicant/developer’s expense. This includes relocating existing services and water main tie-ins. The developer may only construct new services in conjunction with the construction of new water mains. i. Only Water Distribution Personnel shall perform operation of valves on the Hughson Water System.
j. Each dwelling unit shall have an individual water meter. k. Water meters shall be located a minimum of two feet from the top of driveway flare as per City Standards unless otherwise approved by the City Engineer.

X 37
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38 Utilities Undergrounding. All new utilities must be undergrounded. All services to dwellings shall be undergrounded and installed in accordance with all utility providers, including their highest and best service (i.e. fiber optic network, etc.). Underground utility plans must be submitted for City approval prior to installation.

X
A utility plan was approved by City Staff and all utilities are currently in the process of being installed (underground).

Public Streets. Any dedications, offers of dedication, or grants of easements may be dedicated and accepted on the face of the map. Agreements or other required items shall be recorded as separate documents concurrently with recordation of the Final Parcel Map. Improvements for public streets shall incorporate the following:
a. The design and locations of street approaches including pedestrian ramps shall be approved by the City Engineer. Pedestrian ramps shall be installed at all street intersections or as required by the City Engineer.
b. The street design shall utilize standard curb and gutter. The street sections shall be constructed to Caltrans H-20 loading requirements and City of Hughson public street standards; (unless otherwise approved by this planned development) including sections of decorative pavement. Curb returns and bulb outs shall be designed to facilitate street sweeping.
c. The proposed decorative paving shall be enhanced with at least ten feet of raised decorative paving (e.g., interlocking pavers or stamped colored concrete, or bands of decorative paving, etc.). The Community Development Director shall approve the material, color and design, and the City Engineer shall approve the pavement section for the decorative paving. Decorative pavements shall be constructed to Caltrans H-20 requirements.
d. Upon any necessary repairs to the public facilities under the on-site decorative paved areas, the City shall not be responsible for the replacement cost of the decorative paving.

The replacement cost shall be borne by the homeowners’ association / CFD established to maintain the common areas within the subdivision boundary. e. All street improvements shall conform with the requirements of the Americans with Disabilities Act, including the placement of sidewalk at the rear of the driveway at all driveway locations and adjacent to the back of curb at all non-driveway locations as applicable.
non-driveway locations as applicable.
40 Extension of Rubirosa Road. The Project Developer shall plan, design, bid, and construct the extension of Rubirosa Road across the Turlock Irrigation District (TID) Main Canal to Hatch Road. The Developer shall commence construction on the Rubirosa Road extension on or before the issuance of the 150th Certificate of Occupancy within the project. The Developer will receive a 50% credit against the Streets portion of the DIF and will pay a Streets Fee in the amount of $2,050.50 per dwelling for each of the 299 dwellings within the project as set forth in Section 6.04(e)(i) of the Development Agreement.

X
* Rubirosa Road has been renamed to Pardre Lane at the direction of Stanislaus Regional 911.

Landscape
a. Landscape Plans. Prior to the approval of improvement plans or issuance of the first building permit, detailed landscape and irrigation plans shall be reviewed and approved by the City and shall be a part of approved improvement plans and the building permit submittal. The plans shall be prepared by a licensed landscape architect on an accurately surveyed base plan and shall comply with the City’s Low Impact Development manual and Municipal Codes.
i. Landscaping shall be designed with efficient irrigation to reduce runoff, promote surface infiltration, and minimize the use of fertilizers and pesticides that can contribute to stormwater pollution. Where feasible, as determined by the City Engineer, landscaping should be designed and operated to treat stormwater runoff. ii. Locations and layout of all underground utilities lines, boxes and vaults shall be provided as base information on planting plans to minimize conflict with tree planting. iii. One twenty-four-inch box tree shall be planted in every front yard. All trees shall be planted twenty feet from a corner, a minimum of five feet away from any underground city utilities, a minimum of fifteen feet from a light pole, or as otherwise specified by the city. Root barrier shall be provided for all trees that are located within seven feet of paved edges or structure. Trees shall be planted according to the City Standard Detail. iv. A landscape area shall be provided around bio-treatment areas located adjacent to hardscape areas such as curbs, sidewalks, walkways and structures. The City will require a matched precipitation rotator type irrigation system on a separate valve for the stormwater treatment area irrigation or an approved equal design subject to approval by the Community Development Director. All spray irrigation systems shall be set back twenty-four inches from all impervious
All required and neccesary dedications, offers of dedication and grants of easements are shown/proposed on the Final Map.
39 X
41 X
hardscape edges such as curbs, sidewalks, walkways and structures, unless otherwise approved by the City Engineer.
v. Utility boxes and vaults, light fixtures and fire hydrants shall have minimum five feet of clearance from the edge of Stormwater Treatment areas unless otherwise approved by the Community Development.
vi. Landscape areas may be used to comply with the Stormwater Treatment requirements; however, all tree planting requirements shall apply. A wider landscape area may be provided if necessary to accommodate both bio-treatment and tree planting.

1. A hose bib shall be provided within each private yard.

2. Safety site lighting shall be provided along private driveways. Site lighting shall not be located to prohibit tree planting required by Zoning Ordinance.

3. The minimum dimension for all planting areas should be four feet, including tree wells in parking lots or sidewalks measured from back of curb/paving unless otherwise approved by the City Engineer.
vii. All front yards of all lots shall be landscaped at the time of construction and shall utilize landscaping as approved by the City Engineer, Community Development Director, and the Design Review Committee.
viii. The Project Proponent shall provide root control barriers and four inch (4") perforated pipes for parking lot trees, street trees, and trees in planting areas less than ten feet (10' 0") in width, as determined necessary by the Planning Director and the Design Review Committee at the time of review of the final landscape plans. b. Development Agreement. The applicant shall install the landscaping infrastructure noted in section 6.05 of the Development agreement and described below:
i. A 25’ wide landscape buffer along Santa Fe Avenue.
ii. Installation of a class 1 bike trail along the TID Ceres main canal. iii. An open space lot containing approximately 6,500 S.F. (0.15AC) is proposed for dedication that will include enhanced landscaping and monumentation along the Santa Fe Avenue corridor at the project entrance.
42 Tree Planting Plan. The project shall provide a minimum of 560 trees throughout the fully developed project site. The planting of these trees shall satisfy Mitigation Measure BIO-3 that is incorporated to address Section 17.03.092(E) of the Hughson Municipal Code.

X With a minimum of 299 front yard trees being proposed (one for each new dwelling) the balance of the 560 tress are shown in the approved Landscape Plans as being scattered throughout the open space/park areas and the walking path along the TID Canal.
43 Electrical:
a. Lighting for the subdivision shall be shown on the public improvement plans. b. Provide appropriate clearance for electrical equipment from driveways. c. Provide clearance for electroliers from overhead utilities and request clearance from utility companies. Clearance from electrolier(s) must provide a minimum of 10' from high voltage lines; 3' from secondary voltage lines; and 1' from communication lines.

X
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44 Multiple Final Maps. Multiple Final Maps may be filed for this subdivision if each and all of the following conditions are met with each Final Map:
a. All fees associated with development and a part of this approval shall be apportioned and paid for each portion of this subdivision for which a Final Map is being filed. b. All public streets on which each Final Map has frontage are improved or bonded to be improved to the satisfaction of the Community Development Director. c. All grading, drainage and easements for drainage, adequate to protect each lot for which a Final Map is requested, and surrounding parcels, which could be impacted by such design or lack of design, shall be guaranteed to the satisfaction of the City Engineer. d. Any and all off-site improvements necessary for mitigation of impacts brought about by this project shall be apportioned to the degree possible to guarantee adequate mitigation.

X
As of March 2023 the Final Map is shown as a single phased map for all 299 residential lots.
45 Fire Protection
a. All Weather Roads. An all-weather surface road, suitable to the Hughson Fire Protection District, adequate for interim emergency vehicle access shall be provided to the project. Interim emergency vehicle access shall be in place prior to placement of construction materials, or beginning construction of structures on the site. Project Proponent shall acquire a permanent emergency vehicle access which shall be dedicated to the City by the property owner, prior to any occupancy. b. Curbs. All curbs located within a seven feet, six inch (7' 6") radius of a public/private fire hydrant shall be painted red, unless, modified by the Fire Chief. Blue street "hydrant markers" shall be installed for all fire hydrants per City Standard Specifications. c. Fire Lanes. All public and private streets, driveways, aisles, and alleys designated as fire lanes by the Fire Chief shall be maintained in accordance with Articles 9 and 10 of the Uniform Fire Code which permits towing vehicles illegally parked on the fire lanes.

Fire lane curbs shall be painted red with "No Parking, Fire Lane, Tow Away Zone" or "No Parking, Fire Lane, Tow Away Zone" signs shall be installed as required by the Vehicle Code.

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Compliance with this condition will occur as site development progresses. 46 Solid Waste Management. The Project Proponent shall submit a waste management plan to the Building Department prior to issuance of building permits. The plan shall include the estimated composition and quantities of waste to be generated and how the Project Proponent intends to recycle at least 50% (fifty percent) of the total job site construction and demolition waste measured by weight or volume. Proof of compliance shall be provided to the Chief Building Official prior to the issuance of a final building permit. During demolition and construction, the Project Proponent shall mark all trash disposal bins "trash materials only" and all recycling bins "recycling materials only". The Project Proponent shall contact Waste Management for the disposal of all waste from the site.

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47 Construction
a. Hazardous Waste. During construction, hazardous materials used and hazardous waste generated shall be properly managed and disposed. b. Hazardous Material. The City shall be notified immediately if hazardous materials or associated structures are discovered during demolition or during grading. These shall include, but shall not be limited to, actual/suspected hazardous materials, underground tanks, or other vessels that contain or may have contained hazardous materials. c. Insurance. Before commencing work pursuant to any City-approved permit or other entitlement relating to the Project, Project Proponent/Contractor shall obtain the insurance and receive the approval of the City Manager or his designee as to form, amount and carrier. Project Proponent/Contractor shall furnish City satisfactory evidence of the insurance and shall maintain the insurance until completion of the project. Project Proponent/Contractor shall also provide evidence that the carrier is required to give the City at least ten (10) days' prior written notice of the cancellation or reduction in coverage of a policy. The insurance shall name the City as an additional insured and extend to the City, its elective and appointive boards, commissions, officers, agents, employees and representatives and to the Project Proponent and each contractor and subcontractor performing work on the Project. i. Worker’s Compensation Insurance: Project Proponent/Contractor shall maintain workers' compensation insurance for all persons employed at Project Site and provide proof of insurance every six months. Project Proponent shall require each contractor and subcontractor similarly to provide workers' compensation insurance for their respective employees. Project Proponent/Contractor agrees to indemnify the City for damage resulting from Project Proponent's failure to take out and maintain such insurance.
ii. Public Liability and Property Damage Insurance: Project Proponent/Contractor shall maintain public liability insurance in an amount not less than $1,000,000.00 for each injury (including death) to any one person and subject to the same limit of any one occurrence and provide proof to the City every six months. 48 Monument Replacement. Project Proponent shall replace, or have replaced, or repair or have repaired, as the case may be, all existing monuments shown on the Map which have been destroyed or damaged by project construction, and Project Proponent shall replace or have replaced, repair, or have repaired, as the case may be, or pay to the owner, the entire cost of replacement by reason of any work done hereunder, whether such property be owned by the United States or any agency thereof, or the State of California, or any agency or political subdivision thereof, or by the City or by any public or private corporation, or by any person whomsoever, or by any combination of such owners. Any such repair or replacement shall be to the satisfaction and subject to the approval of the City Engineer. Project Proponent shall provide such monumentation as may be required by City Engineer, in accordance with accepted standards.

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49 State Law. Developer shall conform to and abide by all applicable California State Laws pertaining to construction of public improvements.

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50 Traffic Control. Project Proponent/Contractor shall, at Project Proponents/Contractor expense, and under City’s direction, provide for traffic control, during construction, so as to minimize the impact on residents surrounding or adjacent to the Project. The Project Proponent/Contractor agrees that, during any construction within or as a part of the overall Project, all existing roadways as of the date of approval of this vesting tentative subdivision map shall, at all times, remain passable to a minimum of two lanes of traffic, one in each direction, or an acceptable detour approved by City. Project Proponent/Contractor further agrees that if, at any time, City shall determine that there are not sufficient acceptable traffic lanes or acceptable detour which are passable, that all construction by Project Proponent/Contractor shall immediately cease upon written demand therefore, by City. Traffic Control Plan is required to be submitted for approval by the City Engineer showing how the construction of the entrance to the subdivision off of Santa Fe Avenue will be staged.

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51 Archaeological Material. If archeological materials are uncovered during project implementation, grading, trenching, or other on-site excavation, all work on site shall be stopped and the City immediately notified. The county coroner and the Native American Heritage Commission shall also be notified and procedures followed as required by the California Environmental Quality Act (CEQA) and California law. A similar note shall appear on the improvement plans.

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Prior to Construction Completion/Issuance of Certificate of Occupancy a. Final Inspection. Final inspection by the Building Department is required prior to issuance of certificate of occupancy.
b. Street Lights. All lighting on a given street will be fully operational prior to any occupancy being granted on that street.
c. Mylar Drawings. Prior to final acceptance, Project Proponent shall file with the City of Hughson one set of reproducible mylar “record drawings”, two sets of “record drawings”, and one electronic version. Said drawings shall meet all requirements of Section 66434 of Subdivision Map Act. Said set of drawings shall contain a copy of sheets with construction changes made or an indication that no changes were made and shall be submitted for approval by the City Engineer.
d. Inspection of Public Improvements. The City Engineer or other authorized representative of the City shall inspect all of the Public Improvements to see that they comply with City subdivision regulations including, but not limited to, these Conditions of Approval, Standard Specifications and Design Expectation Guidelines. The Project Proponent hereby grants access to the Project and Project Site for inspection purposes and agrees to notify City Engineer at least 48 hours in advance of required inspection.

Project Proponent shall pay to City the actual cost to City for all inspection, and other services furnished by City in connection with the Project by paying Plan Check and Inspection fees, and shall also reimburse City for the actual cost charged to City by City Engineer for all services performed in accordance with these Conditions, such charges to be at the normal rate charged the City by the City Engineer. However, all costs in soil testing, concrete testing and compaction testing will be the responsibility of the Project Proponent/Contractor. Plan check and inspection fees will be based on the approved engineer's estimate.
e. Deviation from Plans. If the Project Proponent/Contractor deviates from the approved improvement drawings, specifications or standards, or shall construct any Public Improvements in such a manner so as to, in the opinion of the City Engineer, endanger the public safety, the City may cause the necessary corrections to be made without notice. In the event such deviations do not, in the opinion of the City Engineer, endanger the public safety, the City Engineer may give the Project Proponent/Contractor written notice of such deviations, and the Project Proponent shall correct the deviation in the time prescribed by the City Engineer. In the event of the failure of the Project Proponent/Contractor to make corrections of deviations, whether or not the public safety is affected, the City may cause the necessary corrections to be made and shall be reimbursed by the Project Proponent/Contractor at cost plus 25%. Said amount shall be deducted from the reimbursement by the City to the Project Proponent/Contractor or shall be paid for by the Project Proponent/Contractor prior to the acceptance of the improvements, or shall be obtained from the improvement securities. Project Proponent/Contractor shall perform any changes or alterations in the construction and installation of such Public Improvements required by City, provided that all such changes or alterations do not exceed 10 percent of the original total estimated cost of such Public Improvements.
f. Condition Satisfaction. Prior to final inspections, all pertinent conditions of approval and all improvements shall be completed to the satisfaction of the Community Development Director and City Engineer.
g. Irrigation Acceptance. Prior to the issuance of the first Certificate of Occupancy, all landscape and irrigation should be substantially completed in accordance to the approved plan. An Irrigation Schedule shall be submitted prior to the final inspection and acceptance of improvements.
h. Landscape Installation. Landscape and tree improvements shall be installed according to the approved plans prior to the occupancy of each building. All common area landscaping, irrigation and other required improvements shall be installed prior to acceptance of tract improvements, or occupancy of eighty percent of the dwelling units, whichever first occurs and a Certificate of Completion, as-built Mylar and an Irrigation Schedule shall be submitted prior to the Final Approval of the landscaping for the Tract to the Community Development Department by the developer.

Conditions from Responsible Agencies.
a. Hughson Unified School District
i. School Impact Fees shall be submitted to the Hughson Unified School District prior to the time of issuance of building permits for lots in the proposed project. School impact fees shall include those fees required by the state and adopted by the Hughson Unified School District.
b. Stanislaus Consolidated Fire Protection District/Hughson Fire Protection District i. The Project shall conform to the requirements of the Hughson Fire District. Project Proponent shall, at Project Proponent’s expense, install fire hydrants which shall be tested for flow and color-coded to represent the amount of flow, as specified by the Hughson Fire Protection District. Fire hydrants shall be placed on property lines.

Reflectors shall be placed in the street adjacent to the fire hydrants. Curbs at the fire hydrants shall be painted to prevent parking. Prior to any construction framing, the Project Proponent shall provide adequate fire protection facilities, including, but not limited to surface roads, fire hydrants, and a water supply and water flow in conformance to the City's Fire Department Standards able to suppress a major fire.

When alternate methods of fire protection are approved by the Fire Chief, this requirement may be waived or modified. Proposed alternative methods of fire protection shall be submitted in writing to the Fire Chief prior to any framing construction. Work on the alternative fire protection methods shall not begin until approved by the Fire Chief.

1. The minimum number of fire hydrants shall be provided in accordance with the Hughson Fire Code Ordinance and the California Fire Code. The average spacing between hydrants is 300 feet. All homes shall be within
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300 feet of a fire hydrant. Spacing and locations of fire hydrants shall be subject to review and approval by the Hughson Fire District.
ii. Fees. Developer shall pay all Fire Facilities Fees. The fees shall be payable at the time of issuance of the building permit for any construction and shall be based on the rates in effect at the time of building permit issuance.
iii. Access. Fire department access and water for fire protection shall be provided and maintained in accordance with all requirements, applicable codes and ordinances. Two ingress/egress accesses shall be provided.
iv. Walk-through. Upon completion of construction, the Fire District will complete a final walk- through inspection.
c. Stanislaus County:
i. County Impact Fees shall be submitted to the County prior to the time of issuance of building permits for lots in the proposed project.
d. Stanislaus County Department of Environmental Resources:
i. All existing on-site wells and/or septic tanks shall be destroyed under permit from the Department of Environmental Resources (DER) and in accordance with all laws and polices as regulated by Stanislaus County and California State Model Well Standards.

Notification shall be made to the Community Development Department at least 24 hours prior to removal. Removal of these structures shall be documented and done under permit, as required by law.
e. Turlock Irrigation District (District)
i. The Developer shall submit plans detailing the existing irrigation facilities, relative to the proposed site improvements, in order for the District to determine specific impacts.

Properties that will no longer irrigate or have direct access to water must request abandonment from applicable Improvement Districts. Developed Any applicable improvements to this property shall be subject to the District’s approval property adjoining irrigated ground must be graded so that finished grading elevations are at least 6 inches higher than irrigated ground. A protective berm must be installed to prevent irrigation water from reaching non-irrigated properties. Stub-end streets adjoining irrigated ground must have a berm installed at least 12” above the finished grade of the irrigated parcel(s).
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CITY COUNCIL

CITY OF HUGHSON
RESOLUTION NO. 2023-46

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON APPROVING THE FINAL MAP FOR VESTING TENTATIVE SUBDIVISION MAP NO. 2020-01-

PARKWOOD
WHEREAS, on November 9, 2020, the Hughson City Council adopted Resolution No.2020-58, approving with conditions, Vesting Tentative Subdivision Map No.2020-01 for the Parkwood Subdivision Project, a 56.04-acre property, subdividing the site into 299 residential lots and 3 parks, located within the southeast corner of Santa Fe Avenue and East Hatch Road; and
WHEREAS, KB Homes, North Bay purchased the development known as Parkwood from Parkwood Hughson, LLC; and
WHEREAS, KB Homes, North Bay has requested approval of the Final Map of the Vesting Tentative Subdivision Map for the Parkwood subdivision for purpose of constructing and selling residential units; and
WHEREAS, in accordance with the Subdivision Map Act section 66474.1: “A legislative body shall not deny approval of a final or parcel map if it has previously approved a tentative map for the proposed subdivision and it finds that the tentative map is in substantial compliance with the previously approved tentative map.”; and WHEREAS, the final map has been reviewed by the City Engineer and found to be in substantial compliance with the tentative map approved by the City Council on November 9, 2020; and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Hughson approves the Final Map of Vesting Tentative Subdivision Map No. 2020-01.

PASSED AND ADOPTED by the City Council of the City of Hughson at a regularly scheduled meeting on this 11th day of September 2023 by the following roll call vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
_________________________
GEORGE CARR, Mayor
ATTEST:
______________________________
ASHTON GOSE, City Clerk
Meeting Date: September 11, 2023
Subject: Approval to Adopt Resolution No. 2023-47, of Concurrence with the Consolidated Annual Performance Evaluation
Report (CAPER) for Fiscal Year 2022-2023
Presented By: Carla C. Jauregui, Community Development Director Approved By: ________________________
City Manager
Staff Recommendation:

Adopt Resolution No. 2023-47, concurring with the Consolidated Annual Performance Evaluation Report (CAPER) for Fiscal Year 2022-2023 and supporting Stanislaus County in submitting the CAPER to the Federal Department of Housing and Urban Development.

Background and Overview:

Stanislaus County is recognized as an eligible Urban County by the Federal Department of Housing and Urban Development (HUD) and thus receives Community Development Block Grant (CDBG) funds. In 2002, Stanislaus County formed the Stanislaus County CDBG Consortium, which includes the unincorporated communities of the County and the cities of Ceres, Hughson, Newman, Oakdale, Patterson and Waterford.

A requirement of the CDBG program is for the administering jurisdiction, Stanislaus County, to prepare a Consolidated Annual Performance Evaluation Report (CAPER) for submittal to the Department of Housing and Urban Development (HUD) for review.

The Fiscal Year 2022-2023 CAPER outlines the projects that were undertaken by the Consortium members, as well as various public service agencies that were funded to assist additional persons and households. A 15-day public review period of the 2022-2023 CAPER opened on August 28, 2023, and closed on September 8, 2023. A Public Hearing is set for September 12, 2023, before the Stanislaus County Board of Supervisors. Comments received during the 15-day public review and CITY COUNCIL AGENDA ITEM NO. 3.4
SECTION 3: CONSENT CALENDAR
comment period will be incorporated into the final documents prior to submission to HUD.

As a consortium member, the City of Hughson received a proportional share of the total funds available to the County. For Fiscal Year 2022-2023 the total amount of funding available was $2,370,213 and the City of Hughson’s share was $187,506.

For the fiscal year 2022-2023 CDBG project, the City of Hughson continued the planning and design and ultimately went out to bid for the Walker Lane Improvement Project. The project is part of a multi-year effort to complete sidewalk projects to improve connectivity, mobility, and access for non-motorized users of the City of Hughson. The overall project includes sidewalks, curbs, gutters, ADA ramps, storm drainage improvements, and street overlay to repair the roadway. The project cost is $327,497.73 plus contingencies, therefore more than one year of CDBG allocations are required to complete this work. The funds received in the 2022-2023 Fiscal Year will go toward the construction of the project. The project construction has been awarded and is scheduled to commence.

Starting in Fiscal Year 2015-2016, the Consortium members have been required to report to their City Councils the CDBG accomplishments from the prior fiscal year (which is included in the CAPER) and to adopt a Resolution of Concurrence with the CAPER and support the submittal to HUD. The Resolution of Concurrence is attached for Council approval.

Fiscal Impact:

There is no fiscal impact to adopting this Resolution of Concurrence with the CAPER for Fiscal Year 2022-2023.

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2023-47

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON OF

CONCURRENCE AND SUPPORT OF THE CONSOLIDATED ANNUAL

PERFORMANCE AND EVALUATION REPORT (CAPER) FOR FISCAL YEAR (FY) 2022-2023 PREPARED FOR THE STANISLAUS URBAN COUNTY
WHEREAS, the Stanislaus Urban County which includes the Cities of Oakdale, Hughson, Newman, Patterson, Ceres, Riverbank, Waterford and the unincorporated areas of Stanislaus County have received and expended CDBG funds from the U.S. Department of Housing and Urban Development (HUD) for FY 2022-2023; and WHEREAS, the Stanislaus County CDBG Consortium is required by HUD to prepare a Consolidated Annual Performance and Evaluation Report (CAPER) to document progress made in accomplishing goals set forth in the Consolidated Plan and Annual Action Plan; and
WHEREAS, the Draft CAPER is available for a 15-day public review period from August 28, 2023 to September 8, 2023 to allow the public the opportunity to review and provide comments prior to the public hearing by the Stanislaus County Board of Supervisors on September 12, 2023.

NOW, THEREFORE, BE IT RESOLVED that the Hughson City Council does adopt a Resolution of Concurrence and Support of the Community Development Block Grant Consolidated Annual Performance and Evaluation Report (CAPER) Fiscal Year 2022-2023 prepared for the Stanislaus Urban County.

PASSED AND ADOPTED by the City Council of the City of Hughson at its regularly scheduled meeting on this 11th day of September 2023 by the following roll call vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
_________________________
GEORGE CARR, Mayor
»
»
»
ATTEST:
___________________________
ASHTON GOSE, City Clerk
Meeting Date: September 11, 2023
Subject: Approval to Award a Contract for the Hughson Avenue ADA Parking Improvements
Enclosures: Project Scope
MHK Construction Proposal
Presented By: Jose Vasquez, Public Works Superintendent Approved By: _________________________
City Manager
Staff Recommendations:

1. Approve the award of the contract for the Hughson Avenue ADA Parking Improvements to MHK Construction in the amount of $39,748 with a 10% contingency and 10% for project management/inspection.

2. Authorize the City Manager to execute the contract inclusive of the City Attorney’s edits.

Background and Discussion:

On August 14, 2023, the Hughson City Council adopted Resolution No. 2023-43, “Exhibit A, 2023 ARPA Projects Listing” which added additional American Rescue Plan Act (ARPA) Projects to the original ARPA Project Listing that was approved on June 27, 2022. The 2023 ARPA Projects Listing included a project to install American with Disabilities Act (ADA) parking on Hughson Avenue between Charles and Fourth Street.

The request for bids including the scope of work (Attachment 1) was posted on August 9, 2023, on the Valley Builders Exchange, Hughson Chronicle, and on the City’s website. The post included the set of plans depicting all parking modifications which includes ramps, handrails, and striping to meet current ADA standards.

Additionally, the plans call for one tree on the north side and one tree on the south side of Hughson Avenue to be removed as well as the concrete planters. The contractor is responsible for any required traffic control and site protection.

CITY COUNCIL AGENDA ITEM NO. 4.1
SECTION 4: UNFINISHED BUSINESS
Bids were due on August 31, 2023, and three proposals were received, with the lowest responsible bidder being MHK Construction at a cost of $39,748 (Attachment 2).
• MHK Construction - $39,748
• RF General Engineering, Inc. - $73,749.81
• United Pavement Maintenance - $74,495
Purchasing guidelines provide that for public projects $60,000 or less (Public Contracting Code Section 22032a), the City may perform the public project by city employees, by negotiated contract, or by purchase order. This project will be performed by purchase order.

MHK Construction estimates five days for this construction. City staff and the contractors will work with the businesses to ensure the least amount of disruption to the businesses affected by the parking improvements construction.

Environmental:

The project is exempt under the California Environmental Quality Act (CEQA) Guidelines (§ 15301(c), repair or minor alteration of existing streets, sidewalks, gutters, etc., with no expansion in capacity.

Fiscal Impact:

The Hughson ADA Parking Improvements Project was referenced in Resolution No. 2023-43, “2023 ARPA Projects Listing”, which was approved by the City Council on August 14, 2023.

If this item is approved, Finance will increase Fiscal Year 2023/24 budget appropriations in Fund 380 (ARPA Fund) in the amount of $39,748 including any contingency funds that may be needed for this project.

Project Description:

The City of Hughson is looking to add ADA parking to each side of Hughson Ave. between Charles St and 3rd St. The attached before and after drawings, along with the details of each location, will clarify this scope as described below.

Project Scope:
1) The contractor is responsible for all parking modifications including ramps, handrails, striping, etc. meeting current ADA standards. Refer to the Caltrans “Permanent Pedestrian Facilities ADA Compliance Handbook” if needed. Any proposed contractor changes to the supplied drawings or details will be brought up to the City and discussed before implementation.
2) The contractor shall be responsible for any required traffic control and site protection throughout the construction period.
3) The contractor shall remove the center tree and concrete planter on both the north and south sides of Hughson Ave. The “current drawing” shows these locations as they are today. 4) The north side modifications of the street will be as detailed on the “Ramp North Hughson Ave.” drawing. These modifications will include, but are not limited to, all concrete, curbing, asphalt patching and striping as shown on said drawing.
5) The south side modifications of the street will be as detailed on the “Ramp South Hughson Ave.” drawing. These modifications will include, but are not limited to, all concrete, curbing, asphalt patching, handrails and striping as shown on said drawing.
6) Truncated domes will be required at the base of each ramp, leading to the street. These transition areas will slope towards the gutter, no more than 2%, for drainage. 7) All concrete shall be no less than a 6 sack mix and asphalt repairs will meet City street code. 8) The contractor shall be responsible for having both areas USA surveyed before the start of construction. 9) The contractor shall be responsible to schedule any required inspections. 10) The contractor shall be responsible to provide all materials, labor and equipment needed to complete this scope.
11) 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
12) The contractor shall be responsible for the proper disposal of any project waste. 13) The contractor shall be responsible for the protection of any materials or equipment left on site during non-working hours.
14) The contractor shall be responsible for any required building permits and inspections. Permit fees will be waived by the City.
15) The contractor is responsible for any required USA surveys. Any damage, because of not getting a survey, will be the contractor’s sole responsibility.
16) The contractor shall provide their DIR number, proof of insurance and W-9 per City requirements. 17) According to contracting law, the contractor shall provide payment and performance bonds on work totaling $25k or more.
18) There will be a mandatory bid walk at 10:00 on August 21st. Meet at the City Hall entrance located at 7018 Pine St. Hughson.
19) Bids will be due on August 31st 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]
20) If you have any questions, please contact Bill Newlin at 209-617-7850 or Jose Vasquez at 209-505-3049.

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.

BOB'S COFFEE CHOP COCO'S TAQUERIA PIZZA FACTORY LACY FURNITURE & HOME DECOR HUMAN RESOURCE FAMILY CENTER LACY FURNITURE & HOME DECOR LACY FURNITURE & HOME DECOR HUGHSON HISTORICAL SOCIETY AND MUSEUM HUGHSON ASIAN KITCHEN HUGHSON AVENUE HUGHSON, CALIFORNIA CURRENT DATE: AUGUST 2023 2022 HUGHSON AVE. PARKING IMPROVEMENTS NORTH 0 ENGINEERING w w w . m c r e n g . c o m MCR ENGINEERING, INC. 1242 DUPONT COURT MANTECA , CA 95336 TEL : ( 209 ) 239 - 6229 FAX : ( 209 ) 239 - 8839 10 20 BOB'S COFFEE CHOP COCO'S TAQUERIA PIZZA FACTORY LACY FURNITURE & HOME DECOR HUMAN RESOURCE FAMILY CENTER LACY FURNITURE & HOME DECOR LACY FURNITURE & HOME DECOR HUGHSON HISTORICAL SOCIETY AND MUSEUM HUGHSON ASIAN KITCHEN HUGHSON AVENUE HUGHSON, CALIFORNIA RAMP DATE: AUGUST 2023 2022 HUGHSON AVE. PARKING IMPROVEMENTS NORTH 0 ENGINEERING w w w . m c r e n g . c o m MCR ENGINEERING, INC. 1242 DUPONT COURT MANTECA , CA 95336 TEL : ( 209 ) 239 - 6229 FAX : ( 209 ) 239 - 8839 20 10

7.50%
HUGHSON, CALIFORNIA RAMP NORTH HUGHSON AVE. DATE: AUGUST 2023 2022 HUGHSON AVE. PARKING IMPROVEMENTS NORTH 0 ENGINEERING w w w . m c r e n g . c o m MCR ENGINEERING, INC. 1242 DUPONT COURT MANTECA , CA 95336 TEL : ( 209 ) 239 - 6229 FAX : ( 209 ) 239 - 8839 10 5 ±2.5'
±2.2'

6.5'-RAMP
6' WING (TYP)
9'
5'
9' HUGHSON AVENUE

7.50% COCO'S TAQUERIA LACY FURNITURE & HOME DECOR LACY FURNITURE & HOME DECOR

1.50%
HUGHSON, CALIFORNIA RAMP SOUTH HUGHSON AVENUE DATE: AUGUST 2023 2022 HUGHSON AVE. PARKING IMPROVEMENTS NORTH 0 ENGINEERING w w w . m c r e n g . c o m MCR ENGINEERING, INC. 1242 DUPONT COURT MANTECA , CA 95336 TEL : ( 209 ) 239 - 6229 FAX : ( 209 ) 239 - 8839 10 5 EX. STEPS THREE (3) 8" STEPS ±8.3' 4'
±4.3'
±2.9' ADA STALLS PER CALTRANS STANDARD A90A HANDRAIL (MATCH EX STYLE) 18' - RAMP HUGHSON AVENUE 9' 5' 9' Date of Proposal: August 31, 2023

Re: Hughson Avenue ADA Improvements
MHK Construction Inc. proposes to furnish all labor, material and equipment necessary to complete the following work at the subject site.

Job to be completed as follows:

1. Demo/Excavation/Subgrade/ Concrete
• Saw cut and demo 2 EA. islands with trees and off haul. • Lower and cap existing electrical and water line within island. (Water to be shut off by others) • Saw cut and demo 2 EA. existing concrete areas and off haul. • Subgrade ADA ramps approx. 185 SF.
• Form and rebar 2 new ADA ramps.
• Place and finish concrete for new ADA ramp, wall, curb and gutter, and flat work. • Asphalt paving on approx. 150 SF. (4” asphalt patch back for 2 EA. tree areas and against new curb and gutter)
• Install new 42” high BR-340 Bronze handrail. (Railing by original manufacturer) • Install striping per plan. (Emblems to be paint and striping to be thermo) Total $39,748.00
Exclusions
♦ Permits, fees or bond premiums
♦ Damage to any unmarked utilities
♦ Erosion control reporting
♦ Demo of concrete thicker than 6”
♦ Compaction testing
♦ Handling / removal of spoils generated by others
♦ Handling / removal of hazardous materials
♦ Import or export of structural fill materials
♦ Relocation of existing utilities
♦ Storm water pollution control, or water treatment
♦ Landscape, electrical, building or fence work.
♦ Damage to existing roadways or landscape areas
♦ Non shrink grout
Conditions
This proposal is based upon the following move-ins = 1
Any phasing or additional move-ins may result in additional costs Use of on-site water
Proposal good for 30 days only
No weekend work included except for our convenience

Unrestricted access for conventional trucks and equipment to be provided at all times.

In the event of any conflict between language of a contract or other document prepared as a result of this proposal and the language of this proposal, the language of this proposal including but not limited to any conditions or exclusions, shall control.

Scope letter to be incorporated into agreement; proposal is based on the signing of a mutually satisfactory contract.

Please call if you have any questions.

Sincerely,
Kyle Kerlee
Estimator
(209) 905-8263
Meeting Date: September 11, 2023
Subject: Adoption of Resolution No. 2023-48, Approving Four New Positions to the 2023/24 Classification Plan and Approving the New Job Descriptions;
Adoption of Resolution No. 2023-49 Approving the City of Hughson Fiscal Year 2023-24 Final Budget; and
Authorize the City Manager to Review Options for Law
Enforcement Services for the City of Hughson
Enclosures: Job Descriptions
Final Budget Reports
Presented By: Kim Weimer, Director of Finance & Administrative Svcs.

Approved By: _________________________
City Manager

Staff Recommendations:

1. Adopt Resolution No. 2023-48, approving four (4) new staff positions:

Maintenance Worker I/II; Senior Maintenance Worker; Utility Worker I/II; and Senior Utility Worker and approve the associated job descriptions.

2. Adopt Resolution No. 2023-49, approving the City of Hughson Fiscal Year 2023-24 Final Budget.

3. Authorize the City Manager to review options to decrease the cost for law enforcement services in the City of Hughson and bring potential options back to the City Council for review.

Background and Overview:

The Fiscal Year 2023-24 Preliminary Budget was adopted on June 26, 2023, per Resolution 2023-32. Since the adoption of the Preliminary Budget, City Staff reviewed revenue and expenditure estimates and made budgetary adjustments in the financial software for items that have been approved by Council since July 1, 2023, including the Landscape Lighting Districts (LLDs), Benefit Assessment Districts (BADs) and Community Facilities District (CFD) budgets that were approved by Council in July.

CITY COUNCIL AGENDA ITEM NO. 6.1
SECTION 6: NEW BUSINESS
Discussion:

The Final Budget is part of the regular annual operating budget process. Budgeting takes place year-round, with formal Council actions typically occurring four times throughout the year: (1) Preliminary Budget approved prior to July 1 for legal spending authority; (2) Final Budget approved late September to capture any estimated revenue or expenditure changes based on data made available since the approval of Preliminary Budget; (3) mid-year adjustments in January-February to analyze revenues and expenditures mid-way through the fiscal year; (4) final adjustments made after the end of the fiscal year and during the audit process.

Staffing
In March of 2023 City Staff, Council Members, and our strategic consultant met to discuss priorities for the City. Providing adequate staffing resources for efficient government operations received overwhelming support from the City Council. As a result, after reviewing organizational needs, four additional positions are included in the 2023-24 Final Budget.

Staffing concerns are becoming increasingly pressing due to the ongoing development in the City, particularly with the implementation of new wells 9 and 10 that require Arsenic treatment and a new TCP Project coming online shortly that will treat TCP at Well 8, the backup well. The demand for additional personnel is critical to adequately managing both the wastewater treatment plant and the City’s public water system, ensuring uninterrupted service. To address these challenges, staff is proposing an innovative classification change, that will benefit the city by providing a more versatile and adaptable workforce capable of offering support across various utility-related tasks in water and wastewater. The Utility Worker classification can become certified to work in both areas, thereby optimizing resource allocation and enhancing operational efficiency. While the Utility Worker classification is not a model that we have seen in other cities, this innovative solution is due to Hughson’s smaller size with fewer staffing resources than comparable cities.

In discussions with the Union regarding these classifications and positions, both parties agree to meet and confer in a year to discuss any concerns with the classifications. From the City’s perspective, utility workers would fill the critical support and backup gap currently lacking in both wastewater treatment and water treatment operations. If the change to a Utility Worker classification is successful, the current staff positions of wastewater treatment operator and Water Distribution/Treatment Operator I/II would be also changed to Utility Worker I/II either through lateral transfer of current employees who meet the qualifications or through attrition. Should the change to Utility Worker classifications not be successful, the current classifications will remain and will be used to fill the vacant positions.

General Fund
For Fiscal Year 2023-24 Final Budget, the following items have been reviewed and any necessary adjustments made as noted:
 Revenue: Adjustments were made to the Property Tax revenue as updated assessments were received. In addition, we received revised estimates for our SB813 and Grant funding. The total increase in revenue over the MidYear Budget is $79,260. There have been no Sales Tax estimate revisions from the adoption of the Preliminary Budget. This revenue category will be monitored for a potential adjustment, as needed, at mid-year.  Expenses: An increase of $39,058 in payroll-related and uniform expenses for the new Senior Maintenance Worker & Maintenance Worker I/II. However, we expect to see a decrease in temporary labor of $15,500 which partially offset these expenses. After auditing time spent by support staff in Finance and Community Development, a portion of the payroll-related expenses were reallocated resulting in a decrease of $53,967 for the General Fund. An additional $60,000 was included to replace a 2001 Public Works truck. The 2001 truck would be sold at auction to help defray some of this expense.

Other adjustments decreased expenses by $19,519 from revised estimates received since the creation of the Preliminary Budget and included an increase of $34,847 for the transfer to the reserve fund to maintain the 33% reserve.
 Fund 105-General Fund Contingency Reserve An increase of $34,847 to maintain the 33% reserve. The reserve does not apply to the one-time expenses in the General Fund.

These adjustments will bring the Fiscal Year 2023-24 Final Budget for the General

The General Fund is projected to be structurally balanced for FY 2023-24, as no fund balance or reserves are required to fund the estimated annual operating expenses. As the fiscal year progresses, the revenues and expenses will be monitored, and any identified adjustments will be presented for approval at mid-year.

These estimates represent a balanced fund budget for the General Fund, while maintaining the General Fund Contingency Reserve requirement of 33% of operating expenditures for the fiscal year.

Other Fund Adjustments
Sewer Fund – Fund 210
A revenue increase of $40,000 is expected from the newly completed developments.

An increase of $131,746 in payroll-related and uniform expenses for the two new positions: Sr. Utility Worker and Utility Worker I/II. However, we expect to see a decrease in temporary labor of $22,000 which partially offset this expense. An additional decrease in expense of $155,000 based on historical cost versus future cost analysis.

Water Fund – Fund 240:

A revenue increase of $75,000 is expected from the newly completed developments.

An increase of $204,806 in payroll-related and uniform expenses for the new positions: Sr. Utility Worker and Utility Worker I/II. An additional decrease of $116,841 in expense is due to a review of historical cost versus future cost analysis.

Finally, a decrease of $40,000 in expenses is due to the water meter replacement project having been completed
Water TCP123 Fund 245
Increase of estimated expense of $50,000 for the additional design that is needed for the TCP treatment Project at Well 8, located in the Euclid Development.

LLDs/BADs/CFD Funds 530-560:

With the approval of the Landscape Lighting Districts, Benefit Assessment Districts and Community Facilities District budgets at the August 14, 2023, City Council Meeting (Resolution 2023-42) estimated revenue and expenses have been included in the Fiscal Year 2023-24 Final Budget for these funds:

Funds 530 – 543: Landscape Lighting Districts
Funds 550 – 555: Benefit Assessment Districts
Fund 560: Community Facilities District
The Preliminary Budget presented in June 2023, contained a roll-over of the previous fiscal year's budget for the Landscape Lighting Districts, Benefit Assessment Districts, and the Community Facilities District, during which time these funds were reviewed, and the public hearing was held on the recommended budgets and assessments.

Law Enforcement Services
At the last two Budget and Finance Committee meetings, the committee and staff discussed the rapidly increasing costs of the Sheriff’s Department. The first four years of the agreement the costs increased 15.2%. However, the increases doubled in years four through seven to 30% with an additional 5.8% between FY22-23 actual costs and FY23-24 budgeted numbers. In addition, with the ongoing changes at SR911, it is anticipated that the City’s costs for SR911 services could potentially double. SR911 costs are included in the Sheriff’s budget numbers. Based on this information, the Budget and Finance Committee members requested that the City Manager review options associated with law enforcement services for the City of Hughson. The recommendation is for approval of the City Council for City staff to begin reviewing the different options available to the City of Hughson. Any options analyzed will come before the full City Council for discussion and potential recommendations. The current contract with the Stanislaus County Sheriff’s Department is set to expire on June 30, 2024. The contract language states that “No later than six months prior to the expiration of the Term, the Parties shall meet and confer in good faith regarding the extension of the Term. If the negotiations are not completed, the Sheriff is authorized to extend this Agreement for two terms of three months each.”
Summary
In summary, the Fiscal Year 2023-24 Final Budget as presented is a balanced spending plan for the City of Hughson to continue operations in delivering services based on known data at the time of compilation.

Strategic planning priorities included in the 2023/24 Budget include work on the General Plan Update and Housing Element Project, the Measure L Annual Plan Project, the Whitmore Pedestrian Crossing Project design, the Walker Lane CDBG Construction Project, and the TCP Treatment Design Project.

City staff continue to monitor regional key indicators when performing ongoing reviews of the budget, including unemployment rates, property and sales tax trends and future development as it pertains to future property tax revenue.

The Final Budget was reviewed at the September 8, 2023, Budget and Finance Committee meeting and was recommended for approval.

Looking ahead at the Fiscal Year 2023-24 Mid-Year review, City Staff will continue to review revenue and expenditures and present any necessary adjustments to Council, including:
 Sales tax revenue estimates will be analyzed and updated if necessary.  Building permit revenue will be evaluated at mid-year to determine any adjustments necessary.
 Addition of a Deputy Director of Public Works and a reclassification of the Open Customer Service Clerk to Accounting Tech I are under consideration.  Evaluation of the purchase of additional vehicles due to the increase in staff as needed.

The Fiscal Year 2023-24 Final Budget serves as a spending plan that represents a balanced budget in keeping expenses aligned with revenues. In addition, it serves as a communication tool for all stakeholders to convey financial data regarding City operations, planned projects, and the execution of City goals.

Fiscal Impact:

The overall projected revenue for Fiscal Year 2023-2024 Final Budget is $18,551,559 and projected expenditures for the total operating budget is $18,206,223.

CITY COUNCIL

CITY OF HUGHSON
RESOLUTION NO. 2023-48

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON APPROVING

THE ADDITION OF A MAINTENANCE WORKER POSITION, CREATING A SENIOR

MAINTENANCE WORKER POSITION AND ADDING A POSITION, AND CREATING A

UTILITY WORKER JOB CLASSIFICATION SERIES AND ADDING A UTILITY WORKER

I/II AND A SENIOR UTILITY WORKER TO THE ANNUALLY BUDGETED POSITIONS,

EFFECTIVE IMMEDIATELY
WHEREAS, the Hughson City Council has adopted a Classification Plan for all positions; and
WHEREAS, through ongoing analyses in all municipal departments, City staff strive to improve operations, implement best practices, and identify any departmental needs, including staffing levels, which could have potential impacts on operations and customer service; and
WHEREAS, City staff have identified staffing deficiencies within the organization that impact deliverables to the community and optimal levels of internal and external customer service; and
WHEREAS, to assist in mitigating these impacts, staff recommend the addition of a maintenance worker position, and creation of a Senior Maintenance Worker position in the Public Works Department, and the creation of a Utility Worker Job Classification Series in the Utility Department, to include a Utility Worker I/II position, and a Senior Utility Worker position.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Hughson hereby approves the addition of a Maintenance Worker position, creating a Senior Maintenance Worker position and adding a position, and creating a Utility Worker Job Classification Series with a Utility Worker I/II positions and a Senior Utility Worker position, to the annually budgeted positions, and approves the new job descriptions effective immediately.

PASSED AND ADOPTED by the City Council of the City of Hughson at its regularly scheduled meeting on this 11th day of September 2023 by the following roll call vote:

AYES

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
_________________________
GEORGE CARR, Mayor
ATTEST:
______________________________
ASHTON GOSE, City Clerk
Senior Maintenance Worker Adopted 9/xx/2023

CITY OF HUGHSON

SENIOR MAINTENANCE WORKER
Added by Resolu�on No. 2023-48
DEFINITION:

Under general direc�on, supervises, evaluates and par�cipates in the day-to-day field work of crews responsible for construc�on, repair, maintenance, installa�on, and opera�onal work in streets, sewers, landscapes, traffic control, street ligh�ng, parks, and building maintenance; may provide back-up coverage to the Senior U�lity Worker, as needed; operate heavy equipment; ensures safe work prac�ces, work quality and accuracy; maintains appropriate work records, which may include �me cards and work orders; serves as a technical resource for assigned work crews, and the Public Works Superintendent and/or Community Development Director; performs other related du�es as required.

DISTINGUISHING CHARACTERISTICS:

The Senior Maintenance Worker is a supervisory level class responsible for assigning and supervising the work of crews responsible for construc�on, repair, maintenance, installa�on, and opera�onal work in streets, sewers, landscapes, traffic control, street ligh�ng, parks, and building maintenance. This classifica�on is dis�nguished from the next higher classifica�on of Public Works Superintendent, in that the later is responsible for the overall management of the Department.

SUPERVISION RECEIVED/EXERCISED:

Receives general direc�on from the Public Works Superintendent and/or Community Development Director.

Exercises direct and indirect supervision over assigned staff.

ESSENTIAL FUNCTIONS: (include, but not limited to the following) • Plans, coordinates, priori�zes, monitors, and par�cipates in the work of crews responsible for the construc�on, repair, maintenance, installa�on, and opera�onal work in streets, sewers, landscapes, traffic control, street ligh�ng, parks, and building maintenance; provides day-to-day leadership to crews; coordinates the work of the unit with other City departments and divisions, outside agencies, community groups and the public.
• Performs the more difficult and complex maintenance and construc�on du�es of the work unit, including reading and interpre�ng construc�on plans and specifica�ons; provides technical assistance to field crews; coordinates with contractors providing service to the City; performs inspec�ons of construc�on and maintenance work in assigned areas of responsibility; assists with inspec�ons on private and public improvement projects for adherence to City standards; responds to a�er hour call-outs as assigned. • Provides backup for the Senior U�lity Worker as needed.

Class specifications are only attended to present a descriptive summary of the range of duties and responsibilities that are associated with specific positions. Therefore, specifications may not include all duties performed by individuals within a classification. In addition, specifications are intended to outline the minimum qualifications necessary for entry into the class and do not necessarily convey the qualifications of incumbents within the position.

Senior Maintenance Worker Adopted 9/xx/2023
• Streets and Sewer : Breaks, removes, crack seals, hydro patches, and repairs surfaces; digs, shovels, hauls, loads and unloads materials; operates jack hammers, tampers, pavement breakers, and other hand and power tools; rolls and irons asphalt; operates trucks, aerial li�s, and other construc�on vehicles and equipment; assists in the maintenance of City signs, road markings, striping, and delineators; paints street lines and crosswalks; performs concrete sidewalk curb, guter and ramp installa�on and repair; installs bricks and pavers; installs, maintains and repairs street lights; installs shoring and trench plates; monitors underground service alert (USA’s) and makes when necessary; sweeps streets and sidewalks; cleans storm drains and ditches; hydro flushes and rods; repairs and installs sewer collec�on lines; mows roadsides.
• Buildings, Grounds and Parks: Performs skilled and semi-skilled work in building and facility maintenance including carpentry, plumbing, mechanical, electrical, and pain�ng; performs general cleaning of buildings, facili�es, and grounds; repairs and installs electrical outlets, fixtures, switches, and wiring; performs interior and exterior pain�ng and staining; stocks paper supplies and other supplies as needed; mows, edges and weeds landscaped areas; plants trees, flowers and shrubs; assists in the installa�on of new park areas; maintains and upgrades all City parks, pathways and landscape areas; repairs and installs landscape irriga�on systems; assists in the applica�on of herbicides and pes�cides; inspects facili�es, grounds and park play equipment for condi�ons needing repair and maintenance. • Performs cement work, installa�on of bricks and pavers, minor carpentry, tree trimming and traffic control; operates trucks and other maintenance and construc�on equipment; inspects tools and equipment for safety and mechanical defects; assists with City sponsored func�ons. • Par�cipates in the development of policies and procedures; recommends programs, projects and work assignments to the Public Works Superintendent; assigns work to assigned crews; monitors work ac�vi�es to ensure safe work prac�ces, work quality and accuracy; coordinates and provides ongoing safety training programs; ensures compliance with applicable rules, policies and procedures; establishes performance goals for crews and individual employees; par�cipates in the selec�on, training and evalua�on of maintenance personnel; assumes responsibility for mo�va�ng and evalua�ng assigned personnel; provides necessary training.
• Develops and maintains short- and long-range maintenance schedules for parks, buildings, trees, and related facili�es; assists in the development of cost es�mates for implementa�on of maintenance programs; maintains tracking systems for all work.
• Develops schedules and methods for performing assigned du�es; maintains appropriate work records and documents which may include �me sheets, work orders and inventories; prepares sta�s�cal and/or analy�cal reports on opera�ons as necessary; plans, assigns and directs field construc�on; par�cipates in budget prepara�on and monitors approved budgets; prepares project cost es�mates; orders supplies and tools and materials; par�cipates in the equipment procurement process; monitors and controls supplies and equipment.
• Responds to more difficult ques�ons and concerns from the public, contractors and outside agencies; provides informa�on as is appropriate and resolves public service or opera�onal complaints. • Establishes posi�ve working rela�onships with representa�ves of community organiza�ons, state/local agencies, City management and staff, and the public.

Senior Maintenance Worker Adopted 9/xx/2023
WORKING CONDITIONS:

Requires si�ng, standing, walking on level and slippery surfaces, reaching, twis�ng, turning, kneeling, bending, stooping, squa�ng, crouching, grasping, and making repe��ve hand movement in the performance of daily du�es. The posi�on also requires both near and far vision when inspec�ng work and opera�ng assigned equipment. The need to li�, carry and push tools, equipment and supplies weighing 50 pounds or more is also required. This outdoor posi�on works in all weather condi�ons, including wet, hot, and cold. The incumbent may use chemicals which may cause exposure to fumes, dust, and air contaminants. The nature of the work also requires climbing ladders, the use of power and noise producing tools, driving motorized vehicles and heavy equipment, and work in heavy vehicle traffic condi�ons and o�en work with constant interrup�ons. The incumbent may be required to respond to a�er-hours callouts and perform rou�ne stand-by du�es.

QUALIFICATIONS:

Educa�on and/or Experience:

Any combina�on of educa�on and experience that has provided the knowledge, skills, and abili�es necessary for a Senior Maintenance Worker. A typical way of obtaining the required qualifica�ons is to possess the equivalent of three years of increasingly responsible public works experience related to public works maintenance and construc�on, including one year as a lead or supervisor of a work crew, and a high school diploma or equivalent.

License/Cer�ficate:

Possession of, or ability to obtain a valid Class C California driver's license; a Class A or B California driver's license is highly desirable.

KNOWLEDGE/ABILITIES/SKILLS: (the following are a representative sample of the knowledge/abilities/skills necessary to perform essential duties of this position.) Knowledge of:

Prac�ces, techniques and materials used in maintenance, construc�on, mechanics and repair of streets, ligh�ng, traffic signs and markings, buildings, parks, grounds, and sewer collec�on; principles and opera�ng characteris�cs and safety requirements for opera�ons of trucks, construc�on vehicles, and other heavy/light equipment; principles and prac�ces of administering a budget; basic principles of mathema�cs; applicable laws, codes and regula�ons; methods and techniques of scheduling work assignments; standard office procedures, prac�ces, and equipment; modern office equipment; methods and techniques for record keeping and report prepara�on and wri�ng; proper English, spelling and grammar; occupa�onal hazards and standard safety prac�ces.

Ability to:

Plan, organize, and direct the work of subordinate staff; supervise and direct the opera�ons and ac�vi�es related to streets, sewers, landscapes, traffic control, street ligh�ng, parks, and building maintenance and construc�on; es�mate �me, materials and equipment needed to complete projects; read and understand plans and specifica�ons; coordinate and conduct trainings and safety mee�ngs for staff; respond to issues and concerns from the community; record data accurately; organize, priori�ze and Senior Maintenance Worker Adopted 9/xx/2023
follow up on work assignments; work independently and as a part of a team; make sound decisions within established guidelines; analyze a complex issue and develop and implement an appropriate response; follow writen and oral direc�ons; observe safety procedures and work in a safe manner; communicate clearly and concisely, both orally and in wri�ng; establish and maintain effec�ve working rela�onships.

Skills to:

Safely and effec�vely operate a variety of maintenance and construc�on equipment, tools, and materials; operate an office computer and applicable so�ware.

Senior Utility Worker Adopted 9/xx/2023

CITY OF HUGHSON

SENIOR UTILITY WORKER
Added by Resolution No. 2023-48
DEFINITION:

Under direction, provides lead direction to the staff engaged in the full range of assigned duties related to the City’s water distribution and treatment systems, and the City’s Wastewater Treatment Plant Facility. Perform other related duties as required.

DISTINGUISHING CHARACTERISTICS:

The Senior Utility Worker is the advanced journey-level classification in the Utility Worker series. Incumbents perform skilled duties in the operations and maintenance of the water distribution and treatment system, and plant operations and maintenance of the wastewater treatment plant and provide lead direction and training to assigned crews.

SUPERVISION RECEIVED/EXERCISED:

Receives direction from the Utilities Superintendent and/or higher-level staff. Exercises technical and functional supervision over lower-level utilities staff.

ESSENTIAL FUNCTIONS: (include but are not limited to the following) • Provides direction to and performs duties associated with the work crew engaged in operating, monitoring, and maintaining all plant equipment and components, including but not limited to pumps, valves, plumbing, gearboxes, fans, blowers, aerators, and flow controls; reads and interprets meters, gauges, and charts; maintains and upgrades mechanical and electrical systems. • Supervises and participates in on-site inspections of plant operations making appropriate adjustment to process controls, ensuring that operational problems are identified and corrected; ensures that plants are operating within safety standards established by federal, state, and local laws, ordinances, and regulations.
• Performs skilled wastewater pollution control laboratory testing and analysis; takes samples and coordinates detailed testing with outside laboratories; adheres to quality assurance programs for laboratory analysis and instrumentation; prepares and updates reports, including records and logs in compliance with state and federal mandates for reporting. • Performs the more difficult tasks involved in maintenance and construction work as directed on the wastewater treatment system and related facilities; maintains plant facilities and grounds in a safe, clean, and orderly condition; loads and unloads equipment and materials.

Senior Utility Worker Adopted 9/xx/2023
• Maintains proper operation of well sites and distribution system including cross connection control; maintains complete records of the water system infrastructure; ensures system compliance with all permits and reporting to the California Water Board (water) and California Regional Water Quality Control Board (wastewater) rules, and regulations; Maintains preventative maintenance program. • Performs more difficult tasks involved in laying and fitting pipelines, making water taps, installing water services, fire hydrants, blow-offs, valves, meters, vaults, boxes, exercise valves, locate and mark services and mains for Underground Service Alert.
• Performs more difficult tasks involved in flushing water mains, and service to maintain potable water, respond to emergencies, repair, and restore system operation, tactfully respond to consumer complaints, prepare consumer confidence report, collect meter readings, collect water samples, and ensure proper sampling and reporting.
• Contacts dig alert before excavation and determines estimates of manpower and supplies needed for completion or work orders.
• Maintains records relating to water system reconstruction and maintenance assignments and as needed; keeps daily job records.
• Assists the Utilities Superintendent with evaluating service and equipment needs and in developing work methods and procedures; assists in prioritizing utility services and scheduling work; assists in the development of plans to meet future service needs.
• Establishes positive working relationships with representatives of community organizations, City management and staff and the public.
• May be subject to after-hours callout, or special assignments during non-business hours.

WORKING CONDITIONS:

Requires sitting, standing, walking on level and slippery surfaces, reaching, twisting, turning, kneeling, bending, stooping, squatting, crouching, grasping, and making repetitive hand movement in the performance of daily duties. The position also requires both near and far vision when inspecting work and operating assigned equipment. The need to lift, carry and push tools, equipment and supplies weighing 50 pounds or more is also required. This outdoor position works in all weather conditions, including wet, hot, and cold. The incumbent may be exposed to biohazards. The nature of the work also requires climbing ladders and work in confined spaces. The incumbent will also work around high voltage and loud noise. May be exposed to fumes, dust, and air contaminants. The incumbent may be required to respond to after-hour callouts.

Some of these requirements may be accommodated for otherwise qualified individuals requiring and requesting such accommodation.

QUALIFICATIONS: (The following are minimal qualifications necessary for entry into the classification.) Education and/or Experience:

Any combination of education and experience that has provided the knowledge, skills, and abilities necessary for a Senior Utility Worker. A typical way of obtaining the required qualifications is to possess a high school diploma, or its equivalent, supplemented by related college-level course work, and three years in construction and maintenance in one or more skilled trades, preferably in connection with wastewater systems or public water systems that would be equivalent to one year as a Senior Utility Worker with the City of Hughson.

Senior Utility Worker Adopted 9/xx/2023
License/Certificate:
• Possession of, or ability to obtain a valid Class C California driver's license; a Class A or B California driver's license is highly desirable.

• Possession of a Water Distribution 2 (D2) Certificate and a Water Treatment 2 (T2) Certificate, a Grade I Certificate as a Wastewater Treatment Plant Operator from the California Water Board. • Possession of a Grade II Certificate as a Wastewater Treatment Plant Operator from the California Regional Water Quality Control Board within 12 months of employment. Grade III Certificate as a Wastewater Treatment Plant Operator is highly desirable.

Passing Probation in this position is contingent upon receiving all required certifications in a timely manner.

KNOWLEDGE/ABILITIES/SKILLS: (The following are a representative sample of the KASs necessary to perform essential duties of the position.)
Knowledge of:

Wastewater Treatment; Water distribution and treatment systems maintenance and construction; water utility systems, services, hydrants, meters and valves; materials, tools, meters, fittings and methods of construction and maintenance of water services; pipe laying and fitting; basic principles of mathematics; methods and procedures used in monitoring systems, practices for collection of water samples, disinfection (chlorination) rules and regulations; modern principles, practices and techniques of wastewater treatment plant operations; repair maintenance and adjustment procedures of treatment plant equipment and controls; basic principles, practices and methods of laboratory testing procedures; operational characteristics of the tools used in maintenance of stationary power equipment, pumping systems and electrical systems; general maintenance and repair work; laboratory safety standards and programs applicable Federal, State and local laws, codes and regulations, including OSHA, DHS, and traffic control; methods and techniques of scheduling work assignments; standard office procedures, practices and equipment; modern office practices, methods and equipment, including a computer and applicable software; methods and techniques for record keeping and report preparation and writing; proper English, spelling and grammar; occupational hazards and standard safety practices.

Ability to:

Perform skilled maintenance and operations of a wastewater plant and related facilities; collect a variety of samples for laboratory testing and conduct wastewater testing and analysis; maintain accurate records and prepare comprehensive reports; perform plant operation and maintenance assignments; operation and maintenance, construction, and repair work as assigned, properly handle contaminated materials and equipment, identify potential problems, recommend corrective actions, work in confined spaces, read and interpret engineering drawings, work safely in deep trenches and follow all safety requirements, disassemble water meters, pipes and fittings, clean, repair and disinfect parts, perform heavy manual labor including but not limited to lifting and carrying 50 pounds of Senior Utility Worker Adopted 9/xx/2023
weight, climbing, bending and stooping; work independently or as a part of a team; make sound decisions with established guidelines; analyze a complex issue and develop and implement an appropriate response; follow written and oral directions; observe safety principles and work in a safe manner, communicate clearly and concisely, both orally and in writing, establish and maintain effective working relationships.

Skill to:

Operate an office computer and applicable software; safely and effectively operate a variety of equipment, tools and vehicles used in construction, maintenance, and repair activities and in the in the operation and maintenance of wastewater treatment facilities; read, monitor, and effectively report issues on a SCADA system.

Utility Worker I/II Adopted 9/xx/2023

CITY OF HUGHSON

UTILITY WORKER I/II
Added by Resolution No. 2023-48
DEFINITION:

Under general supervision, performs skilled and semi-skilled labor in the full range of assigned duties related to the City’s water distribution and treatment systems, and the City’s Wastewater Treatment Plant Facility.

This may include construction, operation, control, reporting, maintenance, meter reading and repair.

Incumbents serve as a technical resource in the Utilities Division and perform other related duties as required.

DISTINGUISHING CHARACTERISTICS:

Utility Worker I
The Utility Worker I is an entry-level class responsible for a variety of operations and maintenance of the water distribution and treatment system, and plant operations and maintenance of the wastewater treatment plant, and incumbents are expected to perform the full scope of assigned duties. This classification is alternatively staffed with a Utilities Worker II and incumbents may advance to a higher level after gaining experience, obtaining required certifications, and demonstrating a level of proficiency that meets the qualifications of the higher-level class.

Utility Worker II
The Utility Worker II is the journey-level class expected to perform the full range of water system activities, and treatment plant responsibilities and related support duties with minimum supervision. Incumbent is responsible for the performance of the division’s complex and difficult assignments and may provide training to entry-level staff. This classification is distinguished from the next higher classification of Senior Utility Worker in that the latter is responsible for division supervision and performance of the divisions most complex tasks.

SUPERVISION RECEIVED/EXERCISED:

Utility Worker I
Receives general supervision from the Senior Utility Worker, Utilities Superintendent, and/or higher-level staff assigned. May occasionally assist in the training of less experienced staff.

Utility Worker II
Receives general supervision from the Senior Utility Worker, Utilities Superintendent, and/or higher-level staff assigned. May provide training for less experienced staff.

ESSENTIAL FUNCTIONS: (include but are not limited to the following) Utility Worker I/II Adopted 9/xx/2023
• Operates, monitors, and maintains all plant equipment and components, including but not limited to pumps, valves, plumbing, gearboxes, fans, blowers, aerators, and flow controls; reads and interprets meters, gauges, and charts; maintains and upgrades mechanical and electrical systems. • Conducts regular on-site inspections of plant operations making appropriate adjustment to process controls, ensuring that operational problems are identified and corrected; ensures that plants are operating within safety standards established by federal, state, and local laws, ordinances, and regulations.
• Performs skilled wastewater pollution control laboratory testing and analysis; takes samples and coordinates detailed testing with outside laboratories; adheres to quality assurance programs for laboratory analysis and instrumentation; prepares and updates reports, including records and logs in compliance with state and federal mandates for reporting. • Performs maintenance and construction work as directed on the wastewater treatment system and related facilities; maintains plant facilities and grounds in a safe, clean, and orderly condition; loads and unloads equipment and materials.
• Maintains proper operation of well sites and distribution system including cross connection control; maintains complete records of the water system infrastructure; ensures system compliance with all Department of Health Services permits, rules, and regulations; Maintains preventative maintenance program.
• Lay and fit pipelines, make water taps, install water services, fire hydrants, blow-offs, valves, meters, vaults, boxes, exercise valves, locate and mark services and mains for Underground Service Alert. • Flush water mains, and service to maintain potable water, respond to emergencies, repair, and restore system operation, tactfully respond to consumer complaints, prepare consumer confidence report, collect meter readings, collect water samples, and ensure proper sampling and reporting. • Read and update water distribution maps and as-built plans, identify and locate service and main leaks, operate pipe locaters and gas sensing equipment, excavate trenches, and install shoring, backfill trenches with proper material and achieve correct compaction, operate construction equipment, and power tools such as dump trucks, front-end loaders, tampers, tap machines, pavement saw, cutting torch and welder.
• Install traffic controls, barricades, signs, cones, and flags to safely direct traffic. Utilize proper safety precautions related to all utility work performed.
• Make daily rounds of the plant performing a variety of duties pertaining to water treatment and plant maintenance.
• Regularly monitor Arsenic treatment plant functions through reading gauges, graphs, meters, and control panels; perform and evaluate physical/chemical tests. Adjust plant operations, using a computer, to adjust the changing processing needs; mix and add chemicals as needed to maintain appropriate water quality.
• Establishes positive working relationships with representatives of community organizations, City management and staff and the public.

WORKING CONDITIONS:

Requires sitting, standing, walking on level and slippery surfaces, reaching, twisting, turning, kneeling, bending, stooping, squatting, crouching, grasping, and making repetitive hand movement in the performance of daily duties. The position also requires both near and far vision when inspecting work and operating assigned equipment. The need to lift, carry and push tools, equipment and supplies weighing 25 pounds or Utility Worker I/II Adopted 9/xx/2023
more is also required. This outdoor position works in all weather conditions, including wet, hot, and cold. The incumbent may be exposed to biohazards. The nature of the work also requires climbing ladders and work in confined spaces. The incumbent will also work around high voltage and loud noise. May be exposed to fumes, dust, and air contaminants. The incumbent may be required to respond to after-hour callouts.

Some of these requirements may be accommodated for otherwise qualified individuals requiring and requesting such accommodation.

QUALIFICATIONS: (The following are minimal qualifications necessary for entry into the classification.) Education and/or Experience:

Any combination of education and experience that has provided the knowledge, skills and abilities necessary for a Utility Worker I/II. A typical way of obtaining the required qualifications is to possess the equivalent of:

Utility Worker I
One year of experience performing general water system operations and maintenance duties, and/or operation and maintenance of a wastewater treatment plant. Work experience with a municipal or private water utility is highly desirable.

Utility Worker II
Three years of experience performing technical water system distribution and treatment duties, while in possession of a Water Treatment 2 (T2) certificate and a Water Distribution 2 (D2) certificate, one year must have been in possession of a Grade I Wastewater Treatment Plant Operator certificate, and equivalent education to a high school diploma. Work experience with a municipal or private water utility is highly desirable.

License/Certificate:

Possession of, or ability to obtain a valid Class C California driver's license; a Class A or B California driver's license is highly desirable.

Utility Worker I
Possession of a Water Distribution 1 (D1) Certificate and a Water Treatment 1 (T1) Certificate, and a Grade I Certificate as a Wastewater Treatment Plant Operator from the California Water Board within 24 months of employment. Passing probation in this position is contingent on receiving the required certifications in a timely manner.

Utility Worker II
Possession of a Water Distribution 2 (D2) Certificate and a Water Treatment 2 (T2) Certificate, and a Grade I Certificate as a Wastewater Treatment Plant Operator from the California Regional Water Quality Control Board. Grade 2 Certificate as a Wastewater Treatment Plant Operator is highly desirable. Passing probation in this position is contingent on receiving the required certifications in a timely manner.

Utility Worker I/II Adopted 9/xx/2023
KNOWLEDGE/ABILITIES/SKILLS: (The following are a representative sample of the KASs necessary to perform essential duties of the position.)
Knowledge of:

Wastewater Treatment; Water distribution and treatment systems maintenance and construction; water utility systems, services, hydrants, meters and valves; materials, tools, meters, fittings and methods of construction and maintenance of water services; pipe laying and fitting; basic principles of mathematics; methods and procedures used in monitoring systems, practices for collection of water samples, disinfection (chlorination) rules and regulations; modern principles, practices and techniques of wastewater treatment plant operations; repair maintenance and adjustment procedures of treatment plant equipment and controls; basic principles, practices and methods of laboratory testing procedures; operational characteristics of the tools used in maintenance of stationary power equipment, pumping systems and electrical systems; general maintenance and repair work; laboratory safety standards and programs applicable Federal, State and local laws, codes and regulations, including OSHA, DHS, and traffic control; methods and techniques of scheduling work assignments; standard office procedures, practices and equipment; modern office practices, methods and equipment, including a computer and applicable software; methods and techniques for record keeping and report preparation and writing; proper English, spelling and grammar; occupational hazards and standard safety practices.

Ability to:

Perform skilled and semi-skilled maintenance and operations of a wastewater plant and related facilities; collect a variety of samples for laboratory testing and conduct wastewater testing and analysis; maintain accurate records and prepare comprehensive reports; perform plant operation and maintenance assignments; operation and maintenance, construction, and repair work as assigned, properly handle contaminated materials and equipment, identify potential problems, recommend corrective actions, work in confined spaces, read and interpret engineering drawings, work safely in deep trenches and follow all safety requirements, disassemble water meters, pipes and fittings, clean, repair and disinfect parts, perform heavy manual labor including but not limited to lifting and carrying 50 pounds of weight, climbing, bending and stooping; work independently or as a part of a team; make sound decisions with established guidelines; analyze a complex issue and develop and implement an appropriate response; follow written and oral directions; observe safety principles and work in a safe manner, communicate clearly and concisely, both orally and in writing, establish and maintain effective working relationships.

Skill to:

Operate an office computer and applicable software; safely and effectively operate a variety of equipment, tools and vehicles used in construction, maintenance, and repair activities and in the operation and maintenance of wastewater treatment facilities; read, monitor, and effectively report issues on a SCADA system.

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2023-49

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON ADOPTING THE FINAL ANNUAL BUDGET FOR FISCAL YEAR 2023-24
WHEREAS, City Staff has submitted the Fiscal Year 2023-24 Final Budget to the City Council for review and consideration in accordance with established policies and objectives; and
WHEREAS, the Fiscal Year 2023-24 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 Final Budget is hereby approved and the General Fund, Special Revenue, Capital Project Funds, Low Income Housing, Debt Service Fund, Enterprise Funds and Redevelopment Agency Funds Budget for the Fiscal Year beginning July 1, 2023 and ending June 30, 2024 is hereby adopted as reflected in the attachment Fiscal Year 2023-24 Final Budget, in the total amount of $18,206,223.

PASSED AND ADOPTED, by the City Council of the City of Hughson at its regular meeting held on this 11th day of September 2023, by the following roll call votes:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
____________________
GEORGE CARR, Mayor
ATTEST:
_______________________
ASHTON GOSE, City Clerk

CITY OF HUGHSON
FY 23-24 FINAL BUDGET

GENERAL FUND SUMMARY
FY 2023-24 Preliminary
Comparison To
FY 2023-24 Final
FY 2023-24 FY 2023-24 Increase
Fund: 100 - GENERAL FUND Preliminary Final (Decrease) NOTES Department:
1005 - LEGISLATIVE $ 43,193.00 43,193.00 $ $ -
1010 - CITY MANAGER $ 252,919.00 252,919.00 $ $ -
1015 - CITY TREASURER $ 1,292.00 1,292.00 $ $ -
1020 - LEGAL SERVICES $ 100,000.00 115,000.00 $ $ (15,000) Change in estimated expenses 1025 - FINANCE $ 374,397.00 394,061.00 $ $ (19,664) Reallocation of support staff 1030 - HUMAN RESOURCES/RISK MANAGEMENT$ 10,425.00 10,425.00 $ $ - 1035 - CITY CLERK $ 100,083.00 100,083.00 $ $ -
1040 - PLANNING/BUILDING $ 414,158.00 429,461.00 $ $ (15,303) Reallocation of support staff 1045 - POLICE SERVICES $ 1,784,433.00 1,784,433.00 $ $ - 1050 - ANIMAL CONTROL $ 45,169.00 45,169.00 $ $ -
1055 - PUBLIC WORKS $ 141,807.00 135,682.00 $ $ 6,125
1060 - BUILDINGS AND GROUNDS $ 119,136.00 110,022.00 $ $ <-- 9,114 Addition of Senior Maint. Worker, Maint I/II & uniform expense 1065 - PARKS AND RECREATION $ 147,574.00 138,173.00 $ $ 9,401 1070 - STREET MAINTENANCE $ 147,394.00 123,024.00 $ $ 24,370 1075 - FLEET MAINTENANCE $ 83,320.00 23,320.00 $ $ 60,000 Replacement Truck 9999 - NON DEPARTMENTAL $ 257,086.00 222,239.00 $ $ 34,847 Increase in transfer to Fund 105 Reserve & IT Replacement costs $ 4,022,386.00 3,928,496.00 $ 93,890 $
Less one -time expenses and transfers
Truck Purchase $ (60,000.00) - $
General Plan Update - GF Portion $ (100,000.00) (100,000.00) $ Transfer Out to Fund 105 $ (61,847.00) (39,500.00) $
Total $ (221,847.00) (139,500.00) $
EXPENDITURES $ 3,800,539.00 3,788,996.00 $ (11,543) $
REVENUES $ 3,990,288.00 3,911,028.00 $ 79,260 $
DIFFERENCE (17,468.00) $ (32,098.00) $ Projected positive balance Rev/Exp DIFFERENCE 122,032.00 $ 189,749.00 $ Positive balance in General Fund when considering one-time expenses Fund 105 General Fund Contingency Reserve
Fiscal Year 2023-24 Final Budget
Current Fund Balance
as of 6/30/2023 1,225,331.00 $
Estimated General Fund Expenses
FY 2023-24 3,960,539.00
Less one time purchase of truck (60,000.00)
Estimated Expenses 3,900,539.00
Required Reserve 33% 1,287,178.00
Transfer-in to meet reserve 61,847.00
Estimated Fund Balance as of 6/30/2024 $ 1,287,178.00

CITY OF HUGHSON EXHIBIT A
FINAL BUDGET ADJUSTMENTSFISCAL YEAR 2023-24
2023-24

PRELIMINARY
Prior
Approved
Adjustments
Proposed
Final Budget
Total
Adjustments
New
Adjustments REASON FOR VARIANCE
Fund: 100 ‐ GENERAL FUND
Revenue
100‐9999‐40010 TAX‐CURRENT PROPERTY 434,000 $ $ 460,966 $ 26,966 $ 26,966 Updated figures received for 23/24 Property Tax Income 100‐9999‐40060 TAX‐SB813 SUPPLEMENTAL 5,800 $ $ 16,203 $ 10,403 $ 10,403 Revised estimate for SB8313 income 100‐9999‐47510 GRANTS 105,000 $ $ 160,000 $ 55,000 $ 55,000 Revised estimate for GRANT funding 100‐9999‐49010 TRANSFER IN 367,436 $ $ 354,327 $ (13,109) $ (13,109) Received actual budget figures from Harris & Associates REVENUE 79,260 $ $ 79,260 Increase in estimated revenue Expense
Various
PAYROLL RELATED ITEMS ‐ SALARY, PERS, MEDICAL

INSUR, UNEMPLOYMENT, WORKERS COMP, DEFERRED
COMP 795,499 $ $ 832,962 $ 37,463 $ 37,463
Increase of $91,430 for new Sr. Maint. Worker & Maint Worker I/II, Decrease of $53,967 for reallocation of support staff in Finance & Community Development
100‐1020‐61010 PROFESSIONAL SERVICES 115,000 $ $ 100,000 $ (15,000) $ (15,000) Revised estimate of expense 100‐1035‐61010 PROFESSIONAL SERVICES 1,500 $ $ 8,650 $ 10,150 $                ‐ 8,650 $ Codification of Municipal Code, approved July 10th 100‐1055‐61010 PROFESSIONAL SERVICES 40,000 $ $ 30,000 $ (10,000) $ (10,000) Revised estimate of expense 100‐1055‐61180 SB 1383 EXPENSES $ 20,718 $ 16,203 $ (4,515) $ (4,515) Revised estimate for SB8313 expense 100‐1025‐64020 MISCELLANEOUS BANK CHARGES $ 10,000 $ 15,000 $ 5,000 $ 5,000 Revised estimate of expense 100‐9999‐66000 TRANSFER OUT 39,500 $ $ 69,347 $ 29,847 $ 29,847 Higher transfer needed for reserve due to increase in expenses 100‐9999‐66010 IT REPLACEMENT $ ‐ $ 5,000 $ 5,000 $ 5,000 IT replacement budget 100‐1075‐70040 VEHICLES $ ‐ $ 60,000 $ 60,000 $ 60,000 Purchase of new truck Various UNIFORM AND CLOTHING 6,100 $ $ 7,695 $ 1,595 $ 1,595 Increased expense due to new Sr. Maint. Worker & Maint Worker I/II Various TEMPORARY EMPLOYEE SERVICES 31,000 $ $ 15,500 $ (15,500) $ (15,500) Decrease in expected expense for temp labor due to new position EXPENSE 102,540 $ $ 93,890 Increase in estimated expense NET ADJUSTMENT (14,630) $ Net adjustment
Fund: 105 ‐ GENERAL FUND CONTINGENCY RESERVE
Revenue
105‐9999‐49010 TRANSFER IN 27,000 $                  ‐ $ $ 61,847 $ 34,847 $ 34,847 Increase needed due to increase in General Fund expenses NET ADJUSTMENT 34,847 $ Net adjustment
Fund: 210 ‐ SEWER OPERATIONS
Revenue
210‐2110‐45500 SEWER SERVICE REVENUE 2,400,000 $ $ 2,440,000 $ 40,000 $ 40,000 Revised estimate of expected revenues REVENUE 40,000 $ $ 40,000 Increase in estimated revenue Expense
Various
PAYROLL RELATED ITEMS ‐ SALARY, PERS, MEDICAL

INSUR, UNEMPLOYMENT, WORKERS COMP, DEFERRED
COMP 559,909 $ $ 687,355 $ 127,446 $ 127,446 Increase in payroll related items for Sr. Utility Worker and Utility Worker I/II Various UNIFORM AND CLOTHING 4,300 $ $ 8,600 $ 4,300 $ 4,300 Increase in expense for new positions 210‐2110‐61010 PROFESSIONAL SERVICES 150,000 $ $ 75,000 $ (75,000) $ (75,000) Revised estimate based on historical costs vs future cost analysis Various TEMPORARY EMPLOYEE SERVICES 44,000 $ $ 22,000 $ (22,000) $ (22,000) Decrease in expected expense for temp labor due to new positions 210‐2120‐61160 ENVIRONMENTAL MONITORING 30,000 $                  ‐ $ $ (30,000) $ (30,000) Not needed for 2023/24 210‐2110‐62030 MAINTENANCE OF EQUIPMENT 39,000 $ $ 9,000 $ (30,000) $ (30,000) Revised estimate based on historical costs vs future cost analysis 210‐2120‐62030 MAINTENANCE OF EQUIPMENT $ 50,000 $ 30,000 $ (20,000) $ (20,000) Revised estimate based on historical costs vs future cost analysis EXPENSE (45,254) $ $ (45,254) Decrease in estimated expense NET ADJUSTMENT 85,254 $ Net adjustment
2023-24

PRELIMINARY
Prior
Approved
Adjustments
Proposed
Final Budget
Total
Adjustments
New
Adjustments REASON FOR VARIANCE
Fund: 240 ‐ WATER
Revenue
240‐2410‐45100 WATER REVENUE 2,100,000 $ $ 2,175,000 $ 75,000 $ 75,000 Revised estimate of expected revenues REVENUE 75,000 $ $ 75,000 Increase in estimated revenue Expense
Various
PAYROLL RELATED ITEMS ‐ SALARY, PERS, MEDICAL

INSUR, UNEMPLOYMENT, WORKERS COMP, DEFERRED
COMP 453,303 $ $ 655,809 $ 202,506 $ 202,506
Increase in payroll related items for new positions, Sr. Utility Worker & Utility Worker I/II
240‐2410‐61010 PROFESSIONAL SERVICES 285,841 $ $ 200,000 $ (85,841) $ (85,841) Revised estimate based on historical costs vs future cost analysis 240‐2410‐61050 TEMPORARY EMPLOYEE SERVICES 8,000 $ $ 4,000 $ (4,000) $ (4,000) Decrease in expected expense for temp labor due to new positions 240‐2410‐60110 UNIFORM AND CLOTHING 4,700 $ $ 7,000 $ 2,300 $ 2,300 Increase in expense for new positions 240‐2410‐62030 MAINTENANCE OF EQUIPMENT 71,000 $ $ 40,000 $ (31,000) $ (31,000) Revised estimate based on historical costs vs future cost analysis 240‐2410‐70055 WATER METER REPLACEMENT 50,000 $ $ 10,000 $ (40,000) $ (40,000) Project nearing completion, estimated remaining costs EXPENSE 43,965 $ $ 43,965 Increase in estimated expenses NET ADJUSTMENT 31,035 $
Fund: 245 ‐ WATER TCP123
Expense
245‐2420‐61010 PROFESSIONAL SERVICES $ ‐ $ 50,000 $ 50,000 $ 50,000 Revised estimate in expenses EXPENSE 50,000 $ $ 50,000 Increase in estimated expenses NET ADJUSTMENT (50,000) $
Fund: 255 ‐ WATER FIXED ASSET REPLACEMENT
Expense
255‐7000‐71060 WELL #8 $ ‐ $ 40,488 $ 40,488 $              ‐ 40,488 $ Well 8 Driveway Grading, Resolution 2023‐34 EXPENSE $              ‐ 40,488 $ No new adjustments, all adjustments from council approved items NET ADJUSTMENT $ ‐
Fund: 310 ‐ GARBAGE
310‐3110‐61030 FRANCHISE FEE 91,800 $                  ‐ $ $ 75,000 $ (16,800) $ (16,800) Revised expense based on historical costs NET ADJUSTMENT 16,800 $
Fund 323 ‐ GAS TAX 2107
323‐9999‐49010 TRANSFER IN 9,221 $ $ 9,714 $ 493 $ 493 Revised calculated transfer NET ADJUSTMENT 493 $
Fund: 325 ‐ MEASURE L SALES TAX ‐ ROADS
Expense
325‐8000‐80100 SURFACE IMPROVEMENTS $ ‐ $ 882,000 $ 882,000 $            ‐ 882,000 $ Surface improvement project, Resolution 2023‐41 EXPENSE $            ‐ 882,000 $ No new adjustments, all adjustments from council approved items NET ADJUSTMENT $ ‐
Fund: 370 COMMUNITY ENHANCEMENT DEV IMPACT FEES
Revenue
370‐7000‐44920 DOWNTOWN REVITALIZATION $ ‐ $ 40,000 $ 40,000 $ 40,000 New Fee for new developments REVENUE $ 40,000 $ 40,000
NET ADJUSTMENT 40,000 $
Fund: 371 ‐ TRENCH CUT FUND
Expense
371‐8000‐80100 SURFACE IMPROVEMENTS $ ‐ $ 138,380 $ 138,380 $            ‐ 138,380 $ Surface improvement project, Resolution 2023‐41 EXPENSE $            ‐ 138,380 $ No new adjustments, all adjustments from council approved items NET ADJUSTMENT $ ‐
Fund: 380 ‐ CORONAVIRUS LOCAL FISCAL RECOVERY FUND
2023-24

PRELIMINARY
Prior
Approved
Adjustments
Proposed
Final Budget
Total
Adjustments
New
Adjustments REASON FOR VARIANCE
Expense
380‐6000‐61007 COMMUNITY SENIOR CENTER IMPROVEMENTS $ ‐ $ 78,100 $ 78,100 $              ‐ 78,100 $ Approved increase to Resolution 2022‐31, Senior Kitchen remodel 380‐6000‐61011 HUGHSON CIVIC CENTER $ ‐ $ 100,000 $ 100,000 $            ‐ 100,000 $ Approved ARPA projects, Resolution 2023‐43 380‐6000‐61012 SR. CENTER/ CITY HALL OUTSIDE PAINT $ ‐ $ 30,000 $ 30,000 $              ‐ 30,000 $ Approved ARPA projects, Resolution 2023‐43 380‐6000‐61013 SR. CENTER/ CITY HALL GUTTERS $ ‐ $ 5,000 $ 5,000 $                ‐ 5,000 $ Approved ARPA projects, Resolution 2023‐43 380‐6000‐61014 STARN PARK SHADE REPLACEMENT $ ‐ $ 5,000 $ 5,000 $                ‐ 5,000 $ Approved ARPA projects, Resolution 2023‐43 380‐6000‐61015 STARN PARK‐ SHADE PAINTING $ ‐ $ 4,100 $ 4,100 $                ‐ 4,100 $ Approved ARPA projects, Resolution 2023‐43 380‐6000‐61016 EUCLID PLAYGROUND SHADE $ ‐ $ 24,409 $ 23,000 $              ‐ 24,409 $ Approved ARPA projects, Resolution 2023‐43 380‐6000‐61017 VOLT SCHOLARSHIPS $ ‐ $ 25,000 $ 25,000 $              ‐ 25,000 $ Approved ARPA projects, Resolution 2023‐43 380‐7000‐61021 CONCRETE CUTTER $ ‐ $ 7,000 $ 7,000 $                ‐ 7,000 $ Approved ARPA projects, Resolution 2023‐43 380‐7000‐61022 ASPHALT GRINDER $ ‐ $ 17,000 $ 17,000 $              ‐ 17,000 $ Approved ARPA projects, Resolution 2023‐43 EXPENSE 295,609 $ $ ‐ No new adjustments, all adjustments from council approved items NET ADJUSTMENT $ ‐
Fund: 425 ‐ PUBLIC WORKS STREET PROJECTS = CDBG
Revenue
425‐8000‐47580 GRANT‐CDBG‐WALKER LANE $                            ‐ ‐ $ $ 419,911 $ 419,911 $ 419,911 Grants will cover cost of Walker Lane including small bal from 2022/23 REVENUE $ 419,911 $ 419,911
Expense
425‐8000‐80580 WALKER LANE $ ‐ $ 392,997 $ 392,997 $            ‐ 392,997 $ Walker Lane Improvements, Resolution 2023‐40 EXPENSE $            ‐ 392,997 $ No new adjustments, all adjustments from council approved items NET ADJUSTMENT 419,911 $
Fund: 452 ‐PUBLIC FACILITY DEV IMPACT FEE
Expense
452‐8000‐80100 SURFACE IMPROVEMENTS $ ‐ $ 605,810 $ 605,810 $            ‐ 605,810 $ Surface improvement project, Resolution 2023‐41 EXPENSE $            ‐ 605,810 $ No new adjustments, all adjustments from council approved items NET ADJUSTMENT $ ‐
Fund: 453 ‐PARK DEV IMPACT FEE
Expense
453‐7000‐71055 LEBRIGHT PARK 508,000 $ $ 72,299 $ 580,299 $              ‐ 72,299 $ Leabright Restroom, Resolution 2023‐39 EXPENSE $              ‐ 72,299 $ Increase in estimated expenses NET ADJUSTMENT $ ‐
NET ADJUSTMENT BAD 867 $ Received Final Budget from Harris & Associates NET ADJUSTMENT LLD 19,500 $ Received Final Budget from Harris & Associates NET ADJUSTMENT CFD 5,890 $ Received Final Budget from Harris & Associates TOTAL NEW ADJUSTMENTS TO FINAL BUDGET 589,967 $
9/7/2023 1:48:55 PM Page 1 of 45
Budget Comparison Report
Hughson Account Summary
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Revenue
100-1025-43010 BUSINESS LICENSES 26,489.00 22,229.00 617.00 26,000.00 26,000.00 0.00 0.00% 100-1025-43040 PERMIT-YARD SALE 315.00 265.00 55.00 200.00 200.00 0.00 0.00% 100-1035-90000 National Night Out Donations 0.00 100.00 0.00 0.00 0.00 0.00 0.00% 100-1035-90001 Trunk or Tent and Treat Donations 0.00 250.00 0.00 0.00 0.00 0.00 0.00% 100-1035-90002 Hughson has Heart Donations 0.00 400.00 0.00 0.00 0.00 0.00 0.00% 100-1040-43020 PERMITS-BUILDING 200,156.54 148,579.87 18,963.46 150,000.00 150,000.00 0.00 0.00% 100-1040-43030 PERMITS-ENCROACHMENT 3,480.00 4,002.00 290.00 3,500.00 3,500.00 0.00 0.00% 100-1040-43050 PERMIT-OTHER 86,654.66 45,937.42 3,885.94 50,000.00 50,000.00 0.00 0.00% 100-1040-44030 FEES-PLAN CHECK 65,059.30 85,505.16 5,059.91 65,000.00 65,000.00 0.00 0.00% 100-1040-44310 VIOLATION-ADMINISTRATIVE 2,100.00 4,100.00 1,185.00 3,000.00 3,000.00 0.00 0.00% 100-1040-44410 PLANNING REVENUE 9,828.75 44,355.75 0.00 10,000.00 10,000.00 0.00 0.00% 100-1045-44010 FEES-BOOKING 82.97 278.70 0.00 150.00 150.00 0.00 0.00% 100-1045-44060 FEES-VEHICLE RELEASE 4,680.00 4,933.25 1,260.00 4,000.00 4,000.00 0.00 0.00% 100-1045-44080 FEE-FIREWORK BOOTH 255.00 255.00 0.00 255.00 255.00 0.00 0.00% 100-1045-44210 FINES-PARKING 5,624.51 4,911.27 975.00 5,000.00 5,000.00 0.00 0.00% 100-1045-44220 FINES-TRAFFIC 16,089.45 6,270.71 458.81 6,000.00 6,000.00 0.00 0.00% 100-1045-47050 PUBLIC SAFETY AUGMENTATION 11,879.59 13,409.05 2,263.21 12,500.00 12,500.00 0.00 0.00% 100-1065-46020 RENTAL REVENUE 15,257.00 15,913.00 4,509.00 15,000.00 15,000.00 0.00 0.00% 100-9999-40010 TAX-CURRENT PROPERTY 316,357.82 406,495.64 0.00 434,000.00 460,966.00 26,966.00 6.21% 100-9999-40030 TAX-OTHER PROPERTY 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-9999-40040 TAX-PROPERTY TRANSFER 74,197.33 44,237.00 2,189.54 38,000.00 38,000.00 0.00 0.00% 100-9999-40050 TAX-VLF IN LIEU 759,601.00 825,296.00 0.00 866,560.00 866,560.00 0.00 0.00% 100-9999-40060 TAX-SB813 SUPPLEMENTAL 5,238.89 10,125.38 0.00 5,800.00 16,203.00 10,403.00 179.36% 100-9999-40070 TAX-HOMEOWNERS PROPERTY RELIEF 2,813.00 3,298.14 0.00 3,000.00 3,000.00 0.00 0.00% 100-9999-40080 TAX-FHA IN LIEU 123.63 152.04 0.00 120.00 120.00 0.00 0.00% 100-9999-41010 TAX-SALES 1,138,201.70 1,045,029.73 85,058.19 1,078,897.00 1,078,897.00 0.00 0.00% 100-9999-42010 FRANCHISE-GAS UTILITY 17,538.91 22,160.38 0.00 25,000.00 25,000.00 0.00 0.00% 100-9999-42020 FRANCHISE-GARBAGE 71,971.68 85,927.64 4,003.44 91,800.00 91,800.00 0.00 0.00% 100-9999-42030 FRANCHISE-CABLE T.V. 33,427.99 26,445.81 1,162.79 30,000.00 30,000.00 0.00 0.00% 100-9999-42040 FRANCHISE - PHONE 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-9999-44040 FEE-RETURNED CHECK 875.00 820.00 0.00 100.00 100.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 2 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-9999-46010 SALE OF DOCUMENTS 6.70 56.70 20.80 10.00 10.00 0.00 0.00% 100-9999-46040 INTEREST EARNED -9,540.77 3,002.30 0.00 0.00 0.00 0.00 0.00% 100-9999-46080 PENALTIES 12,604.82 15,596.98 3,755.47 15,500.00 15,500.00 0.00 0.00% 100-9999-46090 REFUND 10,053.41 12,557.58 0.00 20,000.00 20,000.00 0.00 0.00% 100-9999-46100 SALE OF SURPLUS PROPERTY 3,500.00 0.00 205.00 0.00 0.00 0.00 0.00% 100-9999-46110 GENERAL PLAN UPDATE FEE 2,769.60 1,788.70 288.50 2,000.00 2,000.00 0.00 0.00% 100-9999-46120 MISCELLANEOUS REVENUE 14,884.57 45,417.06 515.37 35,000.00 35,000.00 0.00 0.00% 100-9999-46140 CASH OVER/CASH UNDER 171.02 60.00 0.00 0.00 0.00 0.00 0.00% 100-9999-47510 GRANTS 25,718.00 0.00 0.00 105,000.00 160,000.00 55,000.00 52.38% 100-9999-49010 TRANSFER IN 328,752.00 208,037.00 0.00 367,436.00 354,327.00 -13,109.00 -3.57% 100-9999-49020 QUASI-EXTERNAL TRANSACTION 402,000.00 402,000.00 0.00 442,200.00 442,200.00 0.00 0.00% Total Revenue: 3,659,218.07 3,560,199.26 136,721.43 3,911,028.00 3,990,288.00 79,260.00 2.03% Expense
100-1005-50010 SALARIES-REGULAR 15,600.00 15,600.00 2,600.00 15,600.00 15,600.00 0.00 0.00% 100-1005-51070 MEDICARE TAX 1,193.64 1,193.64 198.94 1,193.00 1,193.00 0.00 0.00% 100-1005-60010 OFFICE SUPPLIES 276.04 384.48 43.48 300.00 300.00 0.00 0.00% 100-1005-60020 DEPARTMENT SUPPLIES 319.46 357.07 0.00 500.00 500.00 0.00 0.00% 100-1005-60040 DUES AND PUBLICATIONS 5,087.00 5,393.93 554.00 6,000.00 6,000.00 0.00 0.00% 100-1005-60050 TRAINING AND MEETINGS 10,189.86 13,929.70 1,536.67 11,000.00 11,000.00 0.00 0.00% 100-1005-60070 PHONE AND INTERNET 432.08 459.45 73.30 600.00 600.00 0.00 0.00% 100-1005-61010 PROFESSIONAL SERVICES 7,440.80 16,352.62 5,151.94 8,000.00 8,000.00 0.00 0.00% 100-1010-50010 SALARIES-REGULAR 138,808.71 149,062.04 26,299.74 175,433.00 175,433.00 0.00 0.00% 100-1010-50190 TECHNOLOGY ALLOWANCE 1,200.00 1,200.00 200.00 1,200.00 1,200.00 0.00 0.00% 100-1010-50200 VEHICLE ALLOWANCE 5,520.00 5,520.00 920.00 6,000.00 6,000.00 0.00 0.00% 100-1010-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM10,591.00 11,246.59 2,018.48 12,920.00 12,920.00 0.00 0.00% 100-1010-51020 MEDICAL INSURANCE 13,011.06 13,851.60 2,403.08 15,120.00 15,120.00 0.00 0.00% 100-1010-51030 UNEMPLOYMENT INSURANCE 168.00 165.43 0.00 434.00 434.00 0.00 0.00% 100-1010-51040 WORKERS' COMPENSATION 4,008.05 4,739.18 1,444.64 5,780.00 5,780.00 0.00 0.00% 100-1010-51050 LIFE INSURANCE 652.83 485.76 80.96 486.00 486.00 0.00 0.00% 100-1010-51060 DENTAL INSURANCE 587.76 575.76 95.96 576.00 576.00 0.00 0.00% 100-1010-51070 MEDICARE TAX 2,149.48 2,317.94 405.04 2,544.00 2,544.00 0.00 0.00% 100-1010-51075 EMPLOYMENT TRAINING TAX 0.00 7.00 0.00 14.00 14.00 0.00 0.00% 100-1010-51080 DEFERRED COMPENSATION 2,727.09 2,984.28 513.52 3,300.00 3,300.00 0.00 0.00% 100-1010-60010 OFFICE SUPPLIES 314.35 384.47 43.44 400.00 400.00 0.00 0.00% 100-1010-60020 DEPARTMENT SUPPLIES 0.00 0.00 0.00 500.00 500.00 0.00 0.00% 100-1010-60030 POSTAGE 69.56 92.09 7.50 150.00 150.00 0.00 0.00% 100-1010-60040 DUES AND PUBLICATIONS 1,123.70 42.00 0.00 2,100.00 2,100.00 0.00 0.00% 100-1010-60050 TRAINING AND MEETINGS 755.45 1,142.64 0.00 3,000.00 3,000.00 0.00 0.00% 100-1010-60070 PHONE AND INTERNET 1,512.30 1,608.13 256.59 2,000.00 2,000.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 3 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1010-60090 RENTS AND LEASES 706.45 563.70 44.60 1,300.00 1,300.00 0.00 0.00% 100-1010-61010 PROFESSIONAL SERVICES 2,111.83 2,254.58 19.11 4,800.00 4,800.00 0.00 0.00% 100-1010-61070 LEGAL SERVICES 0.00 135.44 0.00 0.00 0.00 0.00 0.00% 100-1010-62040 FUEL 1,391.27 1,047.52 374.46 2,000.00 2,000.00 0.00 0.00% 100-1010-63020 EVENTS 4,789.41 4,338.58 444.53 9,000.00 9,000.00 0.00 0.00% 100-1010-63030 EMPLOYEE APPRECIATION 894.29 2,359.87 0.00 3,862.00 3,862.00 0.00 0.00% 100-1010-63050 CHAMBER OF COMMERCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1015-50010 SALARIES-REGULAR 0.00 900.00 200.00 1,200.00 1,200.00 0.00 0.00% 100-1015-51070 MEDICARE TAX 0.00 68.85 15.30 92.00 92.00 0.00 0.00% 100-1020-61010 PROFESSIONAL SERVICES 95,929.47 94,953.94 9,332.75 115,000.00 100,000.00 -15,000.00 -13.04% 100-1025-50010 SALARIES-REGULAR 205,198.47 215,947.74 45,286.47 264,392.00 230,766.00 -33,626.00 -12.72% 100-1025-50030 OVERTIME 53.94 90.46 22.06 0.00 0.00 0.00 0.00% 100-1025-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM23,669.71 19,913.25 2,841.01 20,305.00 17,723.00 -2,582.00 -12.72% 100-1025-51020 MEDICAL INSURANCE 29,847.19 28,750.06 5,751.97 30,000.00 42,901.00 12,901.00 43.00% 100-1025-51030 UNEMPLOYMENT INSURANCE 667.17 574.00 0.00 1,224.00 954.00 -270.00 -22.06% 100-1025-51040 WORKERS' COMPENSATION 1,338.36 1,582.50 482.39 1,930.00 2,667.00 737.00 38.19% 100-1025-51050 LIFE INSURANCE 1,048.21 529.45 44.33 1,010.00 859.00 -151.00 -14.95% 100-1025-51060 DENTAL INSURANCE 3,290.00 3,248.71 583.79 3,782.00 3,011.00 -771.00 -20.39% 100-1025-51070 MEDICARE TAX 2,979.77 3,067.88 533.07 3,834.00 3,346.00 -488.00 -12.73% 100-1025-51075 EMPLOYMENT TRAINING TAX (ETT) 0.20 27.26 0.00 42.00 42.00 0.00 0.00% 100-1025-51080 DEFERRED COMPENSATION 1,098.40 1,072.65 216.04 1,692.00 1,278.00 -414.00 -24.47% 100-1025-60010 OFFICE SUPPLIES 831.54 905.55 268.49 850.00 850.00 0.00 0.00% 100-1025-60020 DEPARTMENT SUPPLIES 195.71 258.90 0.00 350.00 350.00 0.00 0.00% 100-1025-60030 POSTAGE 162.29 254.61 17.50 300.00 300.00 0.00 0.00% 100-1025-60040 DUES AND PUBLICATIONS 485.00 220.00 0.00 500.00 500.00 0.00 0.00% 100-1025-60050 TRAINING AND MEETINGS 4,602.02 1,413.66 473.00 5,200.00 5,200.00 0.00 0.00% 100-1025-60060 ADVERTISING 220.15 485.63 0.00 650.00 650.00 0.00 0.00% 100-1025-60070 PHONE AND INTERNET 648.13 689.22 109.96 700.00 700.00 0.00 0.00% 100-1025-60090 RENTS AND LEASES 817.54 650.97 47.45 800.00 800.00 0.00 0.00% 100-1025-61010 PROFESSIONAL SERVICES 22,381.10 29,980.53 2,567.38 40,000.00 40,000.00 0.00 0.00% 100-1025-61050 TEMPORARY EMPLOYEE SERVICES 1,084.01 0.00 0.00 0.00 0.00 0.00 0.00% 100-1025-61060 SOFTWARE MAINTENANCE AND SUPPORT2,700.00 6,116.02 0.00 6,500.00 6,500.00 0.00 0.00% 100-1025-61070 LEGAL SERVICES 0.00 135.44 0.00 0.00 0.00 0.00 0.00% 100-1025-62040 FUEL 1,391.27 367.59 0.00 0.00 0.00 0.00 0.00% 100-1025-64020 MISCELLANEOUS BANK CHARGES 4,888.36 19,674.28 0.00 10,000.00 15,000.00 5,000.00 50.00% 100-1030-60010 OFFICE SUPPLIES 37.16 0.00 0.00 100.00 100.00 0.00 0.00% 100-1030-60020 DEPARTMENT SUPPLIES 179.81 75.74 0.00 200.00 200.00 0.00 0.00% 100-1030-60030 POSTAGE 7.11 0.00 0.00 25.00 25.00 0.00 0.00% 100-1030-60040 DUES AND PUBLICATIONS 60.00 2,600.00 0.00 2,600.00 2,600.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 4 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1030-60050 TRAINING AND MEETINGS 1,995.62 459.34 175.25 2,000.00 2,000.00 0.00 0.00% 100-1030-60060 ADVERTISING 0.00 316.62 0.00 500.00 500.00 0.00 0.00% 100-1030-61010 PROFESSIONAL SERVICES 0.00 4,007.34 5,439.49 5,000.00 5,000.00 0.00 0.00% 100-1030-61070 LEGAL SERVICES 0.00 135.44 0.00 0.00 0.00 0.00 0.00% 100-1035-50010 SALARIES-REGULAR 33,934.90 44,462.02 10,046.52 45,843.00 45,843.00 0.00 0.00% 100-1035-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM2,631.54 3,148.13 564.20 3,521.00 3,521.00 0.00 0.00% 100-1035-51020 MEDICAL INSURANCE 4,787.57 4,293.74 612.64 5,000.00 5,000.00 0.00 0.00% 100-1035-51030 UNEMPLOYMENT INSURANCE 83.96 77.51 0.00 217.00 217.00 0.00 0.00% 100-1035-51040 WORKERS' COMPENSATION 665.68 787.09 239.93 960.00 960.00 0.00 0.00% 100-1035-51050 LIFE INSURANCE 218.15 155.37 25.90 193.00 193.00 0.00 0.00% 100-1035-51060 DENTAL INSURANCE 648.23 635.06 105.83 650.00 650.00 0.00 0.00% 100-1035-51070 MEDICARE TAX 497.14 609.62 107.18 665.00 665.00 0.00 0.00% 100-1035-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 3.47 0.00 14.00 14.00 0.00 0.00% 100-1035-51080 DEFERRED COMPENSATION 299.65 299.61 49.95 300.00 300.00 0.00 0.00% 100-1035-60010 OFFICE SUPPLIES 1,161.84 1,481.70 156.49 1,200.00 1,200.00 0.00 0.00% 100-1035-60020 DEPARTMENT SUPPLIES 0.00 133.00 172.60 200.00 200.00 0.00 0.00% 100-1035-60030 POSTAGE 185.48 223.90 20.00 250.00 250.00 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 534.75 1,371.04 172.00 1,500.00 1,500.00 0.00 0.00% 100-1035-60060 ADVERTISING 1,325.22 712.25 0.00 2,000.00 2,000.00 0.00 0.00% 100-1035-60070 PHONE AND INTERNET 3,956.21 4,193.50 702.03 4,020.00 4,020.00 0.00 0.00% 100-1035-60090 RENTS AND LEASES 563.49 449.27 34.51 500.00 500.00 0.00 0.00% 100-1035-60100 INSURANCE AND SURETIES 466.69 210.93 328.39 500.00 500.00 0.00 0.00% 100-1035-61010 PROFESSIONAL SERVICES 1,770.45 1,033.72 5,463.19 10,150.00 10,150.00 0.00 0.00% 100-1035-61040 IT SERVICES 16,566.34 21,180.20 2,553.72 22,000.00 22,000.00 0.00 0.00% 100-1035-61070 LEGAL SERVICES 0.00 135.36 0.00 0.00 0.00 0.00 0.00% 100-1035-61170 ELECTION 28.04 11,752.49 0.00 200.00 200.00 0.00 0.00% 100-1035-90003 National Night Out 0.00 0.00 204.73 0.00 0.00 0.00 0.00% 100-1040-50010 SALARIES-REGULAR 140,006.61 117,802.26 20,887.03 145,000.00 133,934.00 -11,066.00 -7.63% 100-1040-50030 OVERTIME 0.00 48.23 196.80 0.00 0.00 0.00 0.00% 100-1040-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM13,375.76 8,697.04 1,619.26 14,878.00 12,454.00 -2,424.00 -16.29% 100-1040-51020 MEDICAL INSURANCE 19,876.30 18,552.80 5,049.65 20,000.00 20,300.00 300.00 1.50% 100-1040-51030 UNEMPLOYMENT INSURANCE 496.42 593.90 0.00 1,085.00 896.00 -189.00 -17.42% 100-1040-51040 WORKERS' COMPENSATION 2,004.04 2,369.59 722.32 2,890.00 2,952.00 62.00 2.15% 100-1040-51050 LIFE INSURANCE 564.33 240.89 62.85 487.00 359.00 -128.00 -26.28% 100-1040-51060 DENTAL INSURANCE 2,130.50 1,953.99 532.65 3,300.00 2,200.00 -1,100.00 -33.33% 100-1040-51070 MEDICARE TAX 2,623.29 4,089.89 476.84 2,586.00 2,128.00 -458.00 -17.71% 100-1040-51075 EMPLOYMENT TRAINING TAX (ETT) 4.89 27.50 0.00 35.00 35.00 0.00 0.00% 100-1040-51080 DEFERRED COMPENSATION 587.50 300.45 50.04 900.00 600.00 -300.00 -33.33% Budget Comparison Report
9/7/2023 1:48:55 PM Page 5 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1040-60010 OFFICE SUPPLIES 1,323.87 1,781.66 940.56 1,700.00 1,700.00 0.00 0.00% 100-1040-60020 DEPARTMENT SUPPLIES 406.15 933.56 0.00 800.00 800.00 0.00 0.00% 100-1040-60030 POSTAGE 231.85 279.86 25.00 300.00 300.00 0.00 0.00% 100-1040-60040 DUES AND PUBLICATIONS 3,370.40 3,778.18 5,572.48 6,000.00 6,000.00 0.00 0.00% 100-1040-60050 TRAINING AND MEETINGS 201.79 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 100-1040-60060 ADVERTISING 375.46 0.00 0.00 1,500.00 1,500.00 0.00 0.00% 100-1040-60070 PHONE AND INTERNET 648.13 689.22 109.96 1,000.00 1,000.00 0.00 0.00% 100-1040-60090 RENTS AND LEASES 708.40 565.65 46.01 1,000.00 1,000.00 0.00 0.00% 100-1040-61010 PROFESSIONAL SERVICES 215,609.86 169,001.63 -135,701.48 225,000.00 225,000.00 0.00 0.00% 100-1040-61050 TEMPORARY EMPLOYEE SERVICES 451.65 0.00 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% 100-1040-61070 LEGAL SERVICES 0.00 135.36 0.00 0.00 0.00 0.00 0.00% 100-1045-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM75,534.00 79,659.00 76,202.00 82,400.00 82,400.00 0.00 0.00% 100-1045-61010 PROFESSIONAL SERVICES 1,329,686.38 1,515,539.66 138,567.05 1,610,753.00 1,610,753.00 0.00 0.00% 100-1045-62050 POLICE VEHICLE REIMBURSEMENT 67,467.00 87,348.96 7,606.67 91,280.00 91,280.00 0.00 0.00% 100-1050-61010 PROFESSIONAL SERVICES 42,003.47 43,417.00 0.00 45,169.00 45,169.00 0.00 0.00% 100-1050-65020 DEBT SERVICE-ANIMAL CONTROL 4,760.25 72,380.16 0.00 0.00 0.00 0.00 0.00% 100-1055-50010 SALARIES-REGULAR 34,702.17 34,299.63 5,545.21 36,478.00 50,315.00 13,837.00 37.93% 100-1055-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,542.05 2,522.42 425.89 2,801.00 3,864.00 1,063.00 37.95% 100-1055-51020 MEDICAL INSURANCE 5,034.56 7,103.34 1,184.15 7,500.00 12,134.00 4,634.00 61.79% 100-1055-51030 UNEMPLOYMENT INSURANCE 58.80 54.37 0.00 152.00 291.00 139.00 91.45% 100-1055-51040 WORKERS' COMPENSATION 2,004.04 2,369.59 722.32 2,890.00 4,822.00 1,932.00 66.85% 100-1055-51050 LIFE INSURANCE 158.25 115.36 19.25 140.00 197.00 57.00 40.71% 100-1055-51060 DENTAL INSURANCE 552.72 745.50 124.29 770.00 1,077.00 307.00 39.87% 100-1055-51070 MEDICARE TAX 504.40 483.08 77.27 529.00 730.00 201.00 38.00% 100-1055-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 2.46 0.00 14.00 14.00 0.00 0.00% 100-1055-51080 DEFERRED COMPENSATION 152.58 210.10 35.01 210.00 360.00 150.00 71.43% 100-1055-60010 OFFICE SUPPLIES 1,087.87 1,396.99 147.82 1,500.00 1,500.00 0.00 0.00% 100-1055-60020 DEPARTMENT SUPPLIES 4,639.78 3,755.40 340.84 4,600.00 4,600.00 0.00 0.00% 100-1055-60030 POSTAGE 231.87 279.88 25.00 250.00 250.00 0.00 0.00% 100-1055-60040 DUES AND PUBLICATIONS 0.00 200.00 0.00 200.00 200.00 0.00 0.00% 100-1055-60050 TRAINING AND MEETINGS 1,249.29 522.41 0.00 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 2,808.54 2,986.55 476.51 2,930.00 2,930.00 0.00 0.00% 100-1055-60110 UNIFORM AND CLOTHING 1,318.35 1,697.70 162.37 1,600.00 1,920.00 320.00 20.00% 100-1055-61010 PROFESSIONAL SERVICES 36,123.64 30,025.84 28.61 40,000.00 30,000.00 -10,000.00 -25.00% 100-1055-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 4,000.00 2,000.00 -2,000.00 -50.00% 100-1055-61070 LEGAL SERVICES 0.00 135.46 0.00 0.00 0.00 0.00 0.00% 100-1055-61180 SB 1383 EXPENSES 0.00 3,796.65 0.00 20,718.00 16,203.00 -4,515.00 -21.79% Budget Comparison Report
9/7/2023 1:48:55 PM Page 6 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1055-62040 FUEL 2,208.55 1,691.20 280.84 1,700.00 1,700.00 0.00 0.00% 100-1055-63060 CLEANUP DAY 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1055-64070 AB939 GRANT WORK 61.54 0.00 0.00 5,000.00 5,000.00 0.00 0.00% 100-1060-50010 SALARIES-REGULAR 26,150.25 28,805.92 4,876.85 34,286.00 39,528.00 5,242.00 15.29% 100-1060-50030 OVERTIME 1,478.99 1,889.72 133.57 2,000.00 2,000.00 0.00 0.00% 100-1060-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM2,656.07 2,854.48 513.85 3,829.00 4,232.00 403.00 10.52% 100-1060-51020 MEDICAL INSURANCE 7,336.59 7,580.04 841.35 8,000.00 13,353.00 5,353.00 66.91% 100-1060-51030 UNEMPLOYMENT INSURANCE 154.61 102.28 0.00 239.00 314.00 75.00 31.38% 100-1060-51040 WORKERS' COMPENSATION 1,338.36 1,582.50 482.39 1,930.00 5,514.00 3,584.00 185.70% 100-1060-51050 LIFE INSURANCE 158.95 120.82 14.82 99.00 122.00 23.00 23.23% 100-1060-51060 DENTAL INSURANCE 781.76 724.74 85.45 885.00 950.00 65.00 7.34% 100-1060-51070 MEDICARE TAX 401.36 444.20 72.25 497.00 573.00 76.00 15.29% 100-1060-51075 EMPLOYMENT TRAINING TAX (ETT) 0.17 4.88 0.00 7.00 7.00 0.00 0.00% 100-1060-51080 DEFERRED COMPENSATION 203.66 212.58 53.00 330.00 398.00 68.00 20.61% 100-1060-60010 OFFICE SUPPLIES 54.28 76.87 8.70 50.00 50.00 0.00 0.00% 100-1060-60020 DEPARTMENT SUPPLIES 4,243.16 4,108.88 315.80 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 2,733.69 2,881.35 442.04 2,620.00 2,620.00 0.00 0.00% 100-1060-60080 UTILITIES 15,898.16 18,490.96 2,849.84 20,000.00 20,000.00 0.00 0.00% 100-1060-60110 UNIFORM AND CLOTHING 1,516.86 817.29 147.57 1,500.00 1,725.00 225.00 15.00% 100-1060-60120 SMALL TOOLS 500.00 823.35 0.00 500.00 500.00 0.00 0.00% 100-1060-61010 PROFESSIONAL SERVICES 5,722.76 4,638.51 297.96 5,500.00 5,500.00 0.00 0.00% 100-1060-61050 TEMPORARY EMPLOYEE SERVICES 5,144.81 13,821.97 4,683.63 12,000.00 6,000.00 -6,000.00 -50.00% 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 GROUNDS5,464.47 6,710.47 527.59 7,000.00 7,000.00 0.00 0.00% 100-1060-62030 MAINTENANCE OF EQUIPMENT 298.82 135.32 56.02 350.00 350.00 0.00 0.00% 100-1060-62040 FUEL 2,529.42 1,800.00 96.33 2,000.00 2,000.00 0.00 0.00% 100-1060-70020 BUILDING IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1060-70050 OTHER EQUIPMENT 1,600.00 2,187.46 0.00 1,600.00 1,600.00 0.00 0.00% 100-1065-50010 SALARIES-REGULAR 39,156.61 43,008.11 7,257.69 50,413.00 55,256.00 4,843.00 9.61% 100-1065-50030 OVERTIME 2,001.11 2,452.94 203.43 3,000.00 3,000.00 0.00 0.00% 100-1065-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,792.27 4,064.33 733.57 5,357.00 5,729.00 372.00 6.94% 100-1065-51020 MEDICAL INSURANCE 11,118.18 11,440.37 1,385.26 12,000.00 18,413.00 6,413.00 53.44% 100-1065-51030 UNEMPLOYMENT INSURANCE 210.99 143.99 0.00 347.00 426.00 79.00 22.77% 100-1065-51040 WORKERS' COMPENSATION 2,004.04 2,369.59 722.32 2,890.00 7,708.00 4,818.00 166.71% 100-1065-51050 LIFE INSURANCE 241.04 180.36 23.57 157.00 180.00 23.00 14.65% 100-1065-51060 DENTAL INSURANCE 1,204.99 1,126.48 142.92 1,354.00 1,419.00 65.00 4.80% 100-1065-51070 MEDICARE TAX 597.33 657.41 107.54 731.00 801.00 70.00 9.58% 100-1065-51075 EMPLOYMENT TRAINING TAX (ETT) 0.21 6.85 0.00 14.00 14.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 7 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1065-51080 DEFERRED COMPENSATION 317.73 327.68 76.92 480.00 548.00 68.00 14.17% 100-1065-60010 OFFICE SUPPLIES 81.31 115.34 13.05 100.00 100.00 0.00 0.00% 100-1065-60020 DEPARTMENT SUPPLIES 5,501.46 4,880.82 693.87 5,500.00 5,500.00 0.00 0.00% 100-1065-60030 POSTAGE 46.36 55.98 5.00 100.00 100.00 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 1,620.30 1,723.03 274.92 1,820.00 1,820.00 0.00 0.00% 100-1065-60080 UTILITIES 31,036.47 21,437.66 3,231.31 22,000.00 22,000.00 0.00 0.00% 100-1065-60090 RENTS AND LEASES 1,601.05 4,259.78 356.16 4,110.00 4,110.00 0.00 0.00% 100-1065-60110 UNIFORM AND CLOTHING 606.13 700.00 88.58 1,000.00 1,150.00 150.00 15.00% 100-1065-60120 SMALL TOOLS 335.07 148.56 0.00 500.00 500.00 0.00 0.00% 100-1065-61010 PROFESSIONAL SERVICES 1,182.39 43,686.44 19.11 3,000.00 3,000.00 0.00 0.00% 100-1065-61050 TEMPORARY EMPLOYEE SERVICES 6,431.02 17,277.44 5,854.54 15,000.00 7,500.00 -7,500.00 -50.00% 100-1065-62010 MAINTENANCE BUILDINGS AND GROUNDS1,167.14 3,674.06 44.29 3,800.00 3,800.00 0.00 0.00% 100-1065-62030 MAINTENANCE OF EQUIPMENT 1,000.79 885.10 56.50 1,200.00 1,200.00 0.00 0.00% 100-1065-62040 FUEL 1,015.01 500.00 60.21 1,000.00 1,000.00 0.00 0.00% 100-1065-70050 OTHER EQUIPMENT 8,299.95 1,694.18 0.00 2,000.00 2,000.00 0.00 0.00% 100-1070-50010 SALARIES-REGULAR 52,656.36 56,945.76 9,180.73 62,961.00 77,089.00 14,128.00 22.44% 100-1070-50030 OVERTIME 3,156.73 4,391.97 1,242.39 3,600.00 3,600.00 0.00 0.00% 100-1070-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,919.07 4,228.10 707.78 5,959.00 7,044.00 1,085.00 18.21% 100-1070-51020 MEDICAL INSURANCE 16,775.34 17,247.19 2,940.27 18,270.00 25,019.00 6,749.00 36.94% 100-1070-51030 UNEMPLOYMENT INSURANCE 156.72 154.95 0.00 391.00 605.00 214.00 54.73% 100-1070-51040 WORKERS' COMPENSATION 6,684.77 7,904.18 2,409.42 9,640.00 10,262.00 622.00 6.45% 100-1070-51050 LIFE INSURANCE 358.35 254.28 43.12 256.00 327.00 71.00 27.73% 100-1070-51060 DENTAL INSURANCE 2,026.77 2,010.43 337.90 1,980.00 2,174.00 194.00 9.80% 100-1070-51070 MEDICARE TAX 807.18 881.19 148.64 913.00 1,118.00 205.00 22.45% 100-1070-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 7.35 0.00 14.00 14.00 0.00 0.00% 100-1070-51080 DEFERRED COMPENSATION 559.36 562.91 95.25 540.00 742.00 202.00 37.41% 100-1070-60010 OFFICE SUPPLIES 0.00 40.88 0.00 300.00 300.00 0.00 0.00% 100-1070-60020 DEPARTMENT SUPPLIES 4,646.01 3,807.08 690.24 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 0.00 600.00 0.00 1,000.00 1,000.00 0.00 0.00% 100-1070-60070 PHONE AND INTERNET 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1070-60110 UNIFORM AND CLOTHING 1,936.60 2,292.25 177.24 2,000.00 2,900.00 900.00 45.00% 100-1070-60120 SMALL TOOLS 500.00 609.47 0.00 500.00 500.00 0.00 0.00% 100-1070-61010 PROFESSIONAL SERVICES 10,462.66 6,305.86 0.00 6,500.00 6,500.00 0.00 0.00% 100-1070-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1070-62010 MAINTENANCE BUILDINGS AND GROUNDS112.03 500.00 29.48 500.00 500.00 0.00 0.00% 100-1070-62030 MAINTENANCE OF EQUIPMENT 698.70 842.85 40.03 1,000.00 1,000.00 0.00 0.00% 100-1070-62040 FUEL 2,204.04 2,206.96 0.00 2,200.00 2,200.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 8 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1070-70040 VEHICLES 273.30 405.51 0.00 400.00 400.00 0.00 0.00% 100-1070-70050 OTHER EQUIPMENT 2,943.14 498.34 0.00 0.00 0.00 0.00 0.00% 100-1075-60020 DEPARTMENT SUPPLIES 100.00 200.00 32.02 200.00 200.00 0.00 0.00% 100-1075-60070 PHONE AND INTERNET 2,916.56 3,101.42 494.85 3,320.00 3,320.00 0.00 0.00% 100-1075-60120 SMALL TOOLS 100.00 1,000.00 0.00 300.00 300.00 0.00 0.00% 100-1075-61010 PROFESSIONAL SERVICES 805.00 0.00 0.00 1,500.00 1,500.00 0.00 0.00% 100-1075-62020 MAINTENANCE VEHICLES 15,247.94 13,716.21 1,126.44 14,500.00 14,500.00 0.00 0.00% 100-1075-62030 MAINTENANCE OF EQUIPMENT 770.97 741.01 664.03 1,000.00 1,000.00 0.00 0.00% 100-1075-62040 FUEL 2,453.46 2,127.10 468.06 2,500.00 2,500.00 0.00 0.00% 100-1075-70040 VEHICLES 9,096.22 0.00 0.00 0.00 60,000.00 60,000.00 0.00% 100-9999-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM107,864.40 107,722.09 126,573.60 112,231.00 112,231.00 0.00 0.00% 100-9999-60100 INSURANCE AND SURETIES 37,370.85 44,100.82 43,721.32 63,208.00 63,208.00 0.00 0.00% 100-9999-61010 PROFESSIONAL SERVICES 402.00 1,010.88 0.00 1,000.00 1,000.00 0.00 0.00% 100-9999-64060 TAX ADMINISTRATION 4,851.41 6,260.05 0.00 6,300.00 6,300.00 0.00 0.00% 100-9999-66000 TRANSFER OUT 137,209.00 133,459.00 0.00 39,500.00 69,347.00 29,847.00 75.56% 100-9999-66010 IT REPLACEMENT 0.00 0.00 0.00 0.00 5,000.00 5,000.00 0.00% Total Expense: 3,369,652.90 3,714,965.65 503,231.14 3,928,496.00 4,022,386.00 93,890.00 2.39% Total Fund: 100 - GENERAL FUND: 289,565.17 -154,766.39 -366,509.71 -17,468.00 -32,098.00 -14,630.00 83.75% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Revenue
105-9999-46040 INTEREST EARNED -2,555.48 862.80 0.00 0.00 0.00 0.00 0.00% 105-9999-49010 TRANSFER IN 124,709.00 124,709.00 0.00 27,000.00 61,847.00 34,847.00 129.06% Total Revenue: 122,153.52 125,571.80 0.00 27,000.00 61,847.00 34,847.00 129.06% Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 122,153.52 125,571.80 0.00 27,000.00 61,847.00 34,847.00 129.06% Fund: 210 - SEWER
Revenue
210-2110-45500 SEWER SERVICE REVENUE 2,316,700.19 2,392,098.90 608,089.63 2,400,000.00 2,440,000.00 40,000.00 1.67% 210-2110-46040 INTEREST EARNED -8,863.29 2,436.53 0.00 0.00 0.00 0.00 0.00% 210-2110-46080 PENALTIES 34,702.40 36,451.74 8,302.04 35,000.00 35,000.00 0.00 0.00% 210-2110-46120 MISCELLANEOUS REVENUE 12,662.20 10,601.45 300.10 11,000.00 11,000.00 0.00 0.00% 210-2120-49010 TRANSFER IN 0.00 0.00 0.00 252,516.00 252,516.00 0.00 0.00% Total Revenue: 2,355,201.50 2,441,588.62 616,691.77 2,698,516.00 2,738,516.00 40,000.00 1.48% Expense
210-2110-50010 SALARIES-REGULAR 192,816.27 209,596.79 28,202.99 219,584.00 286,182.00 66,598.00 30.33% 210-2110-50030 OVERTIME 4,452.78 8,601.08 2,021.24 5,000.00 5,000.00 0.00 0.00% 210-2110-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM199,254.53 61,132.46 33,961.07 68,317.00 71,128.00 2,811.00 4.11% 210-2110-51020 MEDICAL INSURANCE 41,027.65 46,345.59 6,688.91 50,000.00 84,809.00 34,809.00 69.62% 210-2110-51030 UNEMPLOYMENT INSURANCE 790.05 523.35 0.00 1,480.00 1,967.00 487.00 32.91% Budget Comparison Report
9/7/2023 1:48:55 PM Page 9 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-2110-51040 WORKERS' COMPENSATION 16,711.94 19,760.44 6,023.56 24,105.00 21,503.00 -2,602.00 -10.79% 210-2110-51050 LIFE INSURANCE 1,027.06 748.43 90.48 978.00 1,144.00 166.00 16.97% 210-2110-51060 DENTAL INSURANCE 4,809.48 5,429.11 775.63 5,858.00 6,600.00 742.00 12.67% 210-2110-51070 MEDICARE TAX 2,817.40 3,097.83 397.54 3,619.00 4,150.00 531.00 14.67% 210-2110-51075 EMPLOYMENT TRAINING TAX (ETT) 0.20 24.43 0.00 42.00 42.00 0.00 0.00% 210-2110-51080 DEFERRED COMPENSATION 1,170.71 1,356.93 201.55 2,046.00 2,522.00 476.00 23.26% 210-2110-60010 OFFICE SUPPLIES 969.05 1,663.76 543.82 1,500.00 1,500.00 0.00 0.00% 210-2110-60020 DEPARTMENT SUPPLIES 648.93 574.57 10.83 1,000.00 1,000.00 0.00 0.00% 210-2110-60030 POSTAGE 13,248.82 17,262.18 4,130.16 15,000.00 15,000.00 0.00 0.00% 210-2110-60040 DUES AND PUBLICATIONS 143.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 210-2110-60050 TRAINING AND MEETINGS 170.00 167.41 0.00 500.00 500.00 0.00 0.00% 210-2110-60070 PHONE AND INTERNET 2,916.56 3,101.42 494.85 4,000.00 4,000.00 0.00 0.00% 210-2110-60090 RENTS AND LEASES 1,574.99 1,256.23 97.78 2,500.00 2,500.00 0.00 0.00% 210-2110-60100 INSURANCE AND SURETIES 46,708.90 55,125.60 54,646.18 79,010.00 79,010.00 0.00 0.00% 210-2110-60110 UNIFORM AND CLOTHING 3,268.09 4,088.98 295.36 2,500.00 5,000.00 2,500.00 100.00% 210-2110-60120 SMALL TOOLS 95.83 258.72 27.09 500.00 500.00 0.00 0.00% 210-2110-61005 PERMIT 7,067.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% 210-2110-61010 PROFESSIONAL SERVICES 48,628.79 67,644.25 2,603.62 150,000.00 75,000.00 -75,000.00 -50.00% 210-2110-61020 ADMINISTRATIVE SERVICES 238,000.00 238,000.00 0.00 261,800.00 261,800.00 0.00 0.00% 210-2110-61040 IT SERVICES 24,846.80 31,767.08 3,830.18 30,417.00 30,417.00 0.00 0.00% 210-2110-61050 TEMPORARY EMPLOYEE SERVICES 1,897.01 0.00 0.00 4,000.00 2,000.00 -2,000.00 -50.00% 210-2110-61060 SOFTWARE MAINTENANCE AND SUPPORT 0.00 8,562.42 0.00 9,400.00 9,400.00 0.00 0.00% 210-2110-61070 LEGAL SERVICES 0.00 6,047.25 0.00 0.00 0.00 0.00 0.00% 210-2110-62020 MAINTENANCE VEHICLES 232.06 528.27 7.66 1,500.00 1,500.00 0.00 0.00% 210-2110-62030 MAINTENANCE OF EQUIPMENT 6,016.75 8,722.71 5,681.27 39,000.00 9,000.00 -30,000.00 -76.92% 210-2110-62040 FUEL 5,125.15 5,048.64 799.80 7,200.00 7,200.00 0.00 0.00% 210-2110-66000 TRANSFER OUT 289,850.00 289,850.00 0.00 284,850.00 284,850.00 0.00 0.00% 210-2110-66010 IT REPLACEMENT 0.00 2,886.15 0.00 5,000.00 5,000.00 0.00 0.00% 210-2110-70040 VEHICLES 9,992.10 0.00 0.00 0.00 0.00 0.00 0.00% 210-2120-50010 SALARIES-REGULAR 92,449.29 90,663.72 10,881.25 99,610.00 110,170.00 10,560.00 10.60% 210-2120-50030 OVERTIME 378.40 1,999.39 0.00 4,000.00 4,000.00 0.00 0.00% 210-2120-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM23,954.95 31,651.93 17,926.85 36,197.00 38,544.00 2,347.00 6.48% 210-2120-51020 MEDICAL INSURANCE 25,643.70 22,729.98 2,972.27 23,933.00 29,818.00 5,885.00 24.59% 210-2120-51030 UNEMPLOYMENT INSURANCE 216.45 205.16 0.00 412.00 694.00 282.00 68.45% 210-2120-51040 WORKERS' COMPENSATION 7,350.45 8,691.27 2,649.35 10,595.00 13,548.00 2,953.00 27.87% 210-2120-51050 LIFE INSURANCE 531.43 344.92 44.33 298.00 421.00 123.00 41.28% 210-2120-51060 DENTAL INSURANCE 2,858.56 2,542.93 323.95 2,090.00 2,610.00 520.00 24.88% 210-2120-51070 MEDICARE TAX 1,274.47 1,279.16 151.74 1,154.00 1,597.00 443.00 38.39% 210-2120-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 9.47 0.00 21.00 21.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 10 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-2120-51080 DEFERRED COMPENSATION 788.98 716.28 91.22 570.00 885.00 315.00 55.26% 210-2120-60010 OFFICE SUPPLIES 794.26 384.57 95.40 1,000.00 1,000.00 0.00 0.00% 210-2120-60020 DEPARTMENT SUPPLIES 4,280.56 9,642.91 502.16 10,000.00 10,000.00 0.00 0.00% 210-2120-60030 POSTAGE 463.70 559.76 50.00 500.00 500.00 0.00 0.00% 210-2120-60040 DUES AND PUBLICATIONS 25,159.25 25,882.00 0.00 30,000.00 30,000.00 0.00 0.00% 210-2120-60050 TRAINING AND MEETINGS 0.00 235.00 0.00 1,500.00 1,500.00 0.00 0.00% 210-2120-60070 PHONE AND INTERNET 3,204.52 3,711.71 626.18 3,220.00 3,220.00 0.00 0.00% 210-2120-60080 UTILITIES 119,172.67 129,862.13 22,107.02 130,000.00 130,000.00 0.00 0.00% 210-2120-60090 RENTS AND LEASES 1,769.17 1,410.03 306.39 2,750.00 2,750.00 0.00 0.00% 210-2120-60100 INSURANCE AND SURETIES 46,708.90 55,125.60 54,646.18 79,010.00 79,010.00 0.00 0.00% 210-2120-60110 UNIFORM AND CLOTHING 2,012.83 2,296.75 147.57 1,800.00 3,600.00 1,800.00 100.00% 210-2120-60120 SMALL TOOLS 422.13 248.16 16.25 800.00 800.00 0.00 0.00% 210-2120-61010 PROFESSIONAL SERVICES 55,580.63 55,095.59 20,031.36 167,000.00 167,000.00 0.00 0.00% 210-2120-61050 TEMPORARY EMPLOYEE SERVICES 10,851.51 34,350.70 8,386.88 40,000.00 20,000.00 -20,000.00 -50.00% 210-2120-61070 LEGAL SERVICES 100.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00% 210-2120-61150 SLUDGE REMOVAL 71,307.68 82,375.96 0.00 80,000.00 80,000.00 0.00 0.00% 210-2120-61160 ENVIRONMENTAL MONITORING -16,334.75 0.00 0.00 30,000.00 0.00 -30,000.00 -100.00% 210-2120-62010 MAINTENANCE BUILDINGS AND GROUNDS3,000.00 2,354.19 205.38 3,000.00 3,000.00 0.00 0.00% 210-2120-62020 MAINTENANCE VEHICLES 0.00 1,399.87 392.64 1,500.00 1,500.00 0.00 0.00% 210-2120-62030 MAINTENANCE OF EQUIPMENT 21,463.26 20,856.98 16,109.65 50,000.00 30,000.00 -20,000.00 -40.00% 210-2120-62040 FUEL 6,982.74 11,422.47 1,267.88 11,000.00 11,000.00 0.00 0.00% 210-2120-66000 TRANSFER OUT 591,136.16 591,136.16 0.00 591,136.00 591,136.00 0.00 0.00% 210-2120-70050 OTHER EQUIPMENT 7,599.74 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 2,277,399.54 2,288,356.83 311,463.47 2,709,802.00 2,664,548.00 -45,254.00 -1.67% Total Fund: 210 - SEWER: 77,801.96 153,231.79 305,228.30 -11,286.00 73,968.00 85,254.00 -755.40% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Revenue
215-7000-46040 INTEREST EARNED -12,403.67 3,370.65 0.00 0.00 0.00 0.00 0.00% 215-7000-49010 TRANSFER IN 284,850.00 284,850.00 0.00 284,850.00 284,850.00 0.00 0.00% Total Revenue: 272,446.33 288,220.65 0.00 284,850.00 284,850.00 0.00 0.00% Expense
215-7000-61010 PROFESSIONAL SERVICES 37,073.47 0.00 0.00 0.00 0.00 0.00 0.00% 215-7000-62010 MAINTENANCE BUILDINGS & GROUNDS 0.00 40,499.99 12,900.00 51,600.00 51,600.00 0.00 0.00% 215-7000-64080 DEPRECIATION 1,007,309.00 0.00 0.00 0.00 0.00 0.00 0.00% 215-7000-72000 TULLY/2ND WATER/SEWER IMPROVEMENT PROJECT 0.00 662,969.45 0.00 612,000.00 612,000.00 0.00 0.00% 215-7000-73000 Vac-Con Truck Purchase 0.00 0.00 0.00 338,338.00 338,338.00 0.00 0.00% Total Expense: 1,044,382.47 703,469.44 12,900.00 1,001,938.00 1,001,938.00 0.00 0.00% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -771,936.14 -415,248.79 -12,900.00 -717,088.00 -717,088.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 11 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 220 - SEWER CAPACITY FEE
Revenue
220-7000-44910 SEWER CAPACITY FEES 660,240.00 459,943.13 68,775.00 502,000.00 502,000.00 0.00 0.00% 220-7000-46040 INTEREST EARNED -748.61 359.03 0.00 0.00 0.00 0.00 0.00% Total Revenue: 659,491.39 460,302.16 68,775.00 502,000.00 502,000.00 0.00 0.00% Expense
220-7000-61010 PROFESSIONAL SERVICES 4,461.40 162.50 0.00 10,000.00 10,000.00 0.00 0.00% 220-7000-66000 TRANSFER OUT 0.00 0.00 0.00 252,516.00 252,516.00 0.00 0.00% Total Expense: 4,461.40 162.50 0.00 262,516.00 262,516.00 0.00 0.00% Total Fund: 220 - SEWER CAPACITY FEE: 655,029.99 460,139.66 68,775.00 239,484.00 239,484.00 0.00 0.00% Fund: 225 - WWTP EXPANSION
Revenue
225-2110-46040 INTEREST EARNED -110,636.49 -24,497.93 0.00 24,570.00 24,570.00 0.00 0.00% 225-2110-49010 TRANSFER IN 106,673.80 348,904.98 0.00 591,136.00 591,136.00 0.00 0.00% 225-2110-49030 ASSET TRANSFER 484,462.36 242,231.18 0.00 0.00 0.00 0.00 0.00% Total Revenue: 480,499.67 566,638.23 0.00 615,706.00 615,706.00 0.00 0.00% Expense
225-2110-64030 GRANT CHARGE 106,673.79 101,829.16 0.00 96,936.00 96,936.00 0.00 0.00% Total Expense: 106,673.79 101,829.16 0.00 96,936.00 96,936.00 0.00 0.00% Total Fund: 225 - WWTP EXPANSION: 373,825.88 464,809.07 0.00 518,770.00 518,770.00 0.00 0.00% Fund: 240 - WATER
Revenue
240-2410-45100 WATER REVENUE 2,098,438.86 2,070,323.48 564,373.29 2,100,000.00 2,175,000.00 75,000.00 3.57% 240-2410-45122 WATER REVENUE-PROFESSIONAL SERVICES 0.00 -841.75 0.00 0.00 0.00 0.00 0.00% 240-2410-45144 WATER REVENUE-CONSTRUCTION WATER1,725.97 4,845.54 -1,961.58 16,000.00 16,000.00 0.00 0.00% 240-2410-45190 FEE-RECONNECTION 0.00 3,370.00 515.00 3,100.00 3,100.00 0.00 0.00% 240-2410-46040 INTEREST EARNED -1,766.78 1,132.55 0.00 0.00 0.00 0.00 0.00% 240-2410-46080 PENALTIES 29,445.93 28,290.53 7,160.58 27,000.00 27,000.00 0.00 0.00% 240-2410-46120 MISCELLANEOUS REVENUE 0.00 0.00 1,177.91 1,000.00 1,000.00 0.00 0.00% 240-2410-49030 TRANSFER IN-ASSET 3,841,841.79 0.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 5,969,685.77 2,107,120.35 571,265.20 2,147,100.00 2,222,100.00 75,000.00 3.49% Expense
240-2410-50010 SALARIES-REGULAR 195,000.98 222,969.29 33,237.80 290,347.00 390,330.00 99,983.00 34.44% 240-2410-50030 OVERTIME 3,730.86 5,611.69 990.93 5,000.00 5,000.00 0.00 0.00% 240-2410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM164,549.29 64,985.79 38,788.60 74,739.00 82,417.00 7,678.00 10.27% 240-2410-51020 MEDICAL INSURANCE 35,043.27 42,080.41 7,345.01 45,000.00 120,184.00 75,184.00 167.08% 240-2410-51030 UNEMPLOYMENT INSURANCE 819.53 525.55 0.00 1,745.00 2,881.00 1,136.00 65.10% Budget Comparison Report
9/7/2023 1:48:55 PM Page 12 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
240-2410-51040 WORKERS' COMPENSATION 15,373.58 18,177.94 5,541.17 22,175.00 36,018.00 13,843.00 62.43% 240-2410-51050 LIFE INSURANCE 1,034.71 769.55 108.93 1,121.00 1,543.00 422.00 37.64% 240-2410-51060 DENTAL INSURANCE 4,157.69 4,910.73 822.71 6,512.00 8,154.00 1,642.00 25.21% 240-2410-51070 MEDICARE TAX 2,812.70 3,237.96 453.48 4,210.00 5,660.00 1,450.00 34.44% 240-2410-51075 EMPLOYMENT TRAINING TAX (ETT) 0.20 24.40 0.00 42.00 42.00 0.00 0.00% 240-2410-51080 DEFERRED COMPENSATION 1,031.79 1,223.61 211.10 2,412.00 3,580.00 1,168.00 48.42% 240-2410-60010 OFFICE SUPPLIES 1,353.64 2,836.11 538.82 3,500.00 3,500.00 0.00 0.00% 240-2410-60020 DEPARTMENT SUPPLIES 45,857.81 75,557.75 19,825.83 119,000.00 119,000.00 0.00 0.00% 240-2410-60030 POSTAGE 14,176.23 18,381.70 4,230.16 15,600.00 15,600.00 0.00 0.00% 240-2410-60040 DUES AND PUBLICATIONS 25,630.51 29,824.32 15,793.95 29,951.00 29,951.00 0.00 0.00% 240-2410-60050 TRAINING AND MEETINGS 1,948.58 1,136.41 203.25 4,000.00 4,000.00 0.00 0.00% 240-2410-60060 ADVERTISING 0.00 220.15 0.00 0.00 0.00 0.00 0.00% 240-2410-60070 PHONE AND INTERNET 3,204.58 3,039.71 458.23 4,120.00 4,120.00 0.00 0.00% 240-2410-60080 UTILITIES 130,601.59 128,709.38 38,047.42 135,000.00 135,000.00 0.00 0.00% 240-2410-60090 RENTS AND LEASES 1,769.36 1,410.04 106.40 2,500.00 2,500.00 0.00 0.00% 240-2410-60100 INSURANCE AND SURETIES 58,748.57 66,152.05 65,592.93 94,813.00 94,813.00 0.00 0.00% 240-2410-60110 UNIFORM AND CLOTHING 4,852.88 5,838.63 694.25 4,700.00 7,000.00 2,300.00 48.94% 240-2410-60120 SMALL TOOLS 4,293.85 1,251.42 64.34 1,500.00 1,500.00 0.00 0.00% 240-2410-61010 PROFESSIONAL SERVICES 210,018.83 179,723.19 2,686.85 285,841.00 200,000.00 -85,841.00 -30.03% 240-2410-61020 ADMINISTRATIVE SERVICES 82,000.00 164,000.00 0.00 180,400.00 180,400.00 0.00 0.00% 240-2410-61040 IT SERVICES 24,848.03 31,768.69 3,830.40 30,418.00 30,418.00 0.00 0.00% 240-2410-61050 TEMPORARY EMPLOYEE SERVICES 1,897.01 0.00 0.00 8,000.00 4,000.00 -4,000.00 -50.00% 240-2410-61060 SOFTWARE MAINTENANCE AND SUPPORT 0.00 9,785.63 0.00 10,000.00 10,000.00 0.00 0.00% 240-2410-61070 LEGAL SERVICES 0.00 1,847.25 0.00 5,000.00 5,000.00 0.00 0.00% 240-2410-62020 MAINTENANCE VEHICLES 3,580.44 577.13 416.41 2,000.00 2,000.00 0.00 0.00% 240-2410-62030 MAINTENANCE OF EQUIPMENT 16,724.71 37,068.89 10,071.90 71,000.00 40,000.00 -31,000.00 -43.66% 240-2410-62040 FUEL 5,140.91 6,743.08 999.05 7,000.00 7,000.00 0.00 0.00% 240-2410-64010 INTEREST EXPENSE 25,664.83 20,596.65 8,343.68 15,355.00 15,355.00 0.00 0.00% 240-2410-64080 DEPRECIATION 198,180.00 0.00 0.00 0.00 0.00 0.00 0.00% 240-2410-66000 TRANSFER OUT 190,482.00 190,482.00 0.00 185,482.00 185,482.00 0.00 0.00% 240-2410-66010 IT REPLACEMENT 0.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00% 240-2410-70040 VEHICLES 590.65 1,209.08 0.00 1,500.00 1,500.00 0.00 0.00% 240-2410-70050 OTHER EQUIPMENT 1,640.57 0.00 0.00 0.00 0.00 0.00 0.00% 240-2410-70055 WATER METER REPLACEMENT 0.00 16,457.75 3,191.80 50,000.00 10,000.00 -40,000.00 -80.00% 240-2410-70060 HYDRANT FLUSHING PROJECT 0.00 1,122.00 5,486.00 0.00 0.00 0.00 0.00% Total Expense: 1,476,760.18 1,360,255.93 268,081.40 1,724,983.00 1,768,948.00 43,965.00 2.55% Total Fund: 240 - WATER: 4,492,925.59 746,864.42 303,183.80 422,117.00 453,152.00 31,035.00 7.35% Budget Comparison Report
9/7/2023 1:48:55 PM Page 13 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 245 - WATER TCP123
Revenue
245-2420-46070 TCP123 FMC SETTLEMENT FUND 999,900.00 1,000,000.00 0.00 1,000,000.00 1,000,000.00 0.00 0.00% Total Revenue: 999,900.00 1,000,000.00 0.00 1,000,000.00 1,000,000.00 0.00 0.00% Expense
245-2420-61010 PROFESSIONAL SERVICES 145,796.28 32,530.05 0.00 0.00 50,000.00 50,000.00 0.00% Total Expense: 145,796.28 32,530.05 0.00 0.00 50,000.00 50,000.00 0.00% Total Fund: 245 - WATER TCP123: 854,103.72 967,469.95 0.00 1,000,000.00 950,000.00 -50,000.00 -5.00% Fund: 250 - WATER CAPACITY FEE
Revenue
250-7000-44910 WATER CAPACITY FEES 190,663.00 165,430.50 40,595.00 410,724.00 410,724.00 0.00 0.00% Total Revenue: 190,663.00 165,430.50 40,595.00 410,724.00 410,724.00 0.00 0.00% Expense
250-7000-61010 PROFESSIONAL SERVICES 4,461.40 162.50 0.00 10,000.00 10,000.00 0.00 0.00% Total Expense: 4,461.40 162.50 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 250 - WATER CAPACITY FEE: 186,201.60 165,268.00 40,595.00 400,724.00 400,724.00 0.00 0.00% Fund: 255 - WATER FIXED ASSET REPLACEMENT
Revenue
255-7000-46040 INTEREST EARNED -5,170.11 -122.52 0.00 0.00 0.00 0.00 0.00% 255-7000-47080 STATE REVOLVING FUND 2,501,085.00 4,593,904.00 0.00 2,283,402.00 2,283,402.00 0.00 0.00% 255-7000-49010 TRANSFER IN 185,482.00 185,482.00 0.00 185,482.00 185,482.00 0.00 0.00% Total Revenue: 2,681,396.89 4,779,263.48 0.00 2,468,884.00 2,468,884.00 0.00 0.00% Expense
255-7000-66030 TRANSFER OUT-ASSET 3,841,841.79 0.00 0.00 0.00 0.00 0.00 0.00% 255-7000-71030 WELL #9 0.00 2,364,642.40 7,076.41 2,283,402.00 2,283,402.00 0.00 0.00% 255-7000-71060 WELL #8 0.00 36,195.82 0.00 40,488.00 40,488.00 0.00 0.00% 255-7000-71090 Well #3 0.00 8,437.44 0.00 0.00 0.00 0.00 0.00% 255-7000-72000 TULLY/2ND WATER/SEWER IMPROVEMENT PROJECT 0.00 128,549.21 0.00 232,000.00 232,000.00 0.00 0.00% 255-7000-73000 Vac-Con Truck Purchase 0.00 0.00 0.00 112,779.00 112,779.00 0.00 0.00% Total Expense: 3,841,841.79 2,537,824.87 7,076.41 2,668,669.00 2,668,669.00 0.00 0.00% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: -1,160,444.90 2,241,438.61 -7,076.41 -199,785.00 -199,785.00 0.00 0.00% Fund: 270 - COMMUNITY/SENIOR CENTER
Revenue
270-2710-46020 RENTAL REVENUE 19,208.96 6,434.34 1,740.00 15,000.00 15,000.00 0.00 0.00% 270-2710-46120 MISCELLANOUS REVENUE 0.00 0.00 0.00 151,000.00 151,000.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 14 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
270-2710-49010 TRANSFER IN 7,500.00 3,750.00 0.00 7,500.00 7,500.00 0.00 0.00% Total Revenue: 26,708.96 10,184.34 1,740.00 173,500.00 173,500.00 0.00 0.00% Expense
270-2710-60020 DEPARTMENT SUPPLIES 1,100.00 1,300.00 42.28 1,300.00 1,300.00 0.00 0.00% 270-2710-60080 UTILITIES 3,701.80 5,948.30 861.88 5,500.00 5,500.00 0.00 0.00% 270-2710-61010 PROFESSIONAL SERVICES 0.00 232,676.43 99,029.63 151,000.00 151,000.00 0.00 0.00% 270-2710-61080 PEST CONTROL 1,432.50 1,599.00 283.00 1,450.00 1,450.00 0.00 0.00% 270-2710-61090 JANITORIAL SERVICES 10,675.00 5,516.13 905.00 10,000.00 10,000.00 0.00 0.00% 270-2710-62010 MAINTENANCE BUILDINGS AND GROUNDS1,442.69 1,506.92 7,750.05 1,500.00 1,500.00 0.00 0.00% 270-2710-62030 MAINTENANCE OF EQUIPMENT 179.61 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 270-2710-64080 DEPRECIATION 24,176.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 42,707.60 248,546.78 108,871.84 171,750.00 171,750.00 0.00 0.00% Total Fund: 270 - COMMUNITY/SENIOR CENTER: -15,998.64 -238,362.44 -107,131.84 1,750.00 1,750.00 0.00 0.00% Fund: 280 - USF COMMUNITY CENTER
Revenue
280-2810-46020 RENTAL REVENUE 6,634.00 2,210.00 0.00 2,500.00 2,500.00 0.00 0.00% Total Revenue: 6,634.00 2,210.00 0.00 2,500.00 2,500.00 0.00 0.00% Expense
280-2810-60010 OFFICE SUPPLIES 336.68 704.47 65.47 400.00 400.00 0.00 0.00% 280-2810-60020 DEPARTMENT SUPPLIES 0.00 300.00 3.65 300.00 300.00 0.00 0.00% 280-2810-60080 UTILITIES 2,850.48 3,329.50 542.60 3,200.00 3,200.00 0.00 0.00% 280-2810-62010 MAINTENANCE BUILDINGS AND GROUNDS288.35 500.00 0.00 500.00 500.00 0.00 0.00% 280-2810-62030 MAINTENANCE OF EQUIPMENT 0.00 696.88 0.00 700.00 700.00 0.00 0.00% 280-2810-64040 MISCELLANEOUS 0.00 0.00 0.00 300.00 300.00 0.00 0.00% 280-2810-66000 TRANSFER OUT 5,715.00 0.00 0.00 7,620.00 7,620.00 0.00 0.00% Total Expense: 9,190.51 5,530.85 611.72 13,020.00 13,020.00 0.00 0.00% Total Fund: 280 - USF COMMUNITY CENTER: -2,556.51 -3,320.85 -611.72 -10,520.00 -10,520.00 0.00 0.00% Fund: 310 - GARBAGE
Revenue
310-3110-45010 GARBAGE SERVICE REVENUE 742,866.63 911,927.15 232,325.89 939,000.00 939,000.00 0.00 0.00% 310-3110-46040 INTEREST EARNED -370.12 37.75 0.00 0.00 0.00 0.00 0.00% Total Revenue: 742,496.51 911,964.90 232,325.89 939,000.00 939,000.00 0.00 0.00% Expense
310-3110-60020 DEPARTMENT SUPPLIES 115.56 0.00 0.00 0.00 0.00 0.00 0.00% 310-3110-61010 PROFESSIONAL SERVICES 687,344.01 852,506.03 0.00 847,200.00 847,200.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 15 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
310-3110-61030 FRANCHISE FEE 46,675.59 67,601.17 0.00 91,800.00 75,000.00 -16,800.00 -18.30% Total Expense: 734,135.16 920,107.20 0.00 939,000.00 922,200.00 -16,800.00 -1.79% Total Fund: 310 - GARBAGE: 8,361.35 -8,142.30 232,325.89 0.00 16,800.00 16,800.00 0.00% Fund: 320 - GAS TAX 2103
Revenue
320-8000-46040 INTEREST EARNED -451.89 171.50 0.00 0.00 0.00 0.00 0.00% 320-8000-47410 HIGHWAY USER TAX 57,821.14 55,674.40 11,018.98 69,434.00 69,434.00 0.00 0.00% Total Revenue: 57,369.25 55,845.90 11,018.98 69,434.00 69,434.00 0.00 0.00% Expense
320-8000-60020 DEPARTMENT SUPPLIES 0.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00% 320-8000-61140 STREET STRIPING 35,000.00 0.00 0.00 35,000.00 35,000.00 0.00 0.00% 320-8000-66000 TRANSFER OUT 3,600.00 3,600.00 0.00 3,600.00 3,600.00 0.00 0.00% Total Expense: 38,600.00 3,600.00 0.00 41,100.00 41,100.00 0.00 0.00% Total Fund: 320 - GAS TAX 2103: 18,769.25 52,245.90 11,018.98 28,334.00 28,334.00 0.00 0.00% Fund: 321 - GAS TAX 2105
Revenue
321-8000-46040 INTEREST EARNED 0.00 74.48 0.00 0.00 0.00 0.00 0.00% 321-8000-47410 HIGHWAY USER TAX 40,604.55 38,925.28 7,569.07 47,022.00 47,022.00 0.00 0.00% Total Revenue: 40,604.55 38,999.76 7,569.07 47,022.00 47,022.00 0.00 0.00% Expense
321-8000-60020 DEPARTMENT SUPPLIES 3,084.63 6,646.05 3,025.14 7,500.00 7,500.00 0.00 0.00% 321-8000-61010 PROFESSIONAL SERVICES 1,000.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 321-8000-66000 TRANSFER OUT 17,000.00 17,000.00 0.00 17,000.00 17,000.00 0.00 0.00% Total Expense: 21,084.63 23,646.05 3,025.14 25,500.00 25,500.00 0.00 0.00% Total Fund: 321 - GAS TAX 2105: 19,519.92 15,353.71 4,543.93 21,522.00 21,522.00 0.00 0.00% Fund: 322 - GAS TAX 2106
Revenue
322-8000-47410 HIGHWAY USER TAX 28,418.10 27,145.84 5,267.54 31,933.00 31,933.00 0.00 0.00% Total Revenue: 28,418.10 27,145.84 5,267.54 31,933.00 31,933.00 0.00 0.00% Expense
322-8000-60080 UTILITIES 43,767.48 48,169.09 7,632.33 45,000.00 45,000.00 0.00 0.00% Total Expense: 43,767.48 48,169.09 7,632.33 45,000.00 45,000.00 0.00 0.00% Total Fund: 322 - GAS TAX 2106: -15,349.38 -21,023.25 -2,364.79 -13,067.00 -13,067.00 0.00 0.00% Fund: 323 - GAS TAX 2107
Revenue
323-8000-47410 HIGHWAY USER TAX 48,563.10 53,008.79 10,331.94 56,400.00 56,400.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 16 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
323-9999-49010 TRANSFER IN 0.00 0.00 0.00 9,221.00 9,714.00 493.00 5.35% Total Revenue: 48,563.10 53,008.79 10,331.94 65,621.00 66,114.00 493.00 0.75% Expense
323-8000-61010 PROFESSIONAL SERVICES 22,694.61 22,740.84 1,895.07 25,000.00 25,000.00 0.00 0.00% 323-8000-66000 TRANSFER OUT 25,000.00 25,000.00 0.00 25,000.00 25,000.00 0.00 0.00% Total Expense: 47,694.61 47,740.84 1,895.07 50,000.00 50,000.00 0.00 0.00% Total Fund: 323 - GAS TAX 2107: 868.49 5,267.95 8,436.87 15,621.00 16,114.00 493.00 3.16% Fund: 324 - GAS TAX 2107.5
Revenue
324-8000-47410 HIGHWAY USER TAX 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Total Revenue: 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Expense
324-8000-66000 TRANSFER OUT 1,000.00 1,000.00 0.00 1,000.00 1,000.00 0.00 0.00% Total Expense: 1,000.00 1,000.00 0.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 2,000.00 1,000.00 1,000.00 0.00 0.00% Fund: 325 - MEASURE L SALES TAX - ROADS
Revenue
325-8000-41020 TAX-LOCAL STREETS AND ROADS 387,848.11 283,984.11 62,309.92 300,000.00 300,000.00 0.00 0.00% 325-8000-41025 INTEREST-STREETS & ROADS 290.00 701.31 0.00 0.00 0.00 0.00 0.00% 325-8000-41040 TAX-TRAFFIC MANAGEMENT 77,569.62 56,796.82 12,461.99 60,000.00 60,000.00 0.00 0.00% 325-8000-41045 INTEREST-TRAFFIC MANAGEMENT 57.96 140.26 0.00 0.00 0.00 0.00 0.00% 325-8000-41050 TAX-BIKE AND PEDESTRIAN 38,785.52 28,433.06 6,230.99 30,000.00 30,000.00 0.00 0.00% 325-8000-41055 INTEREST-BIKE & PEDESTRIAN 28.26 35.48 0.00 0.00 0.00 0.00 0.00% 325-8000-46040 INTEREST EARNED -2,621.23 1,120.45 0.00 0.00 0.00 0.00 0.00% Total Revenue: 501,958.24 371,211.49 81,002.90 390,000.00 390,000.00 0.00 0.00% Expense
325-8000-80015 STREET OVERLAY-MISC 0.00 6,352.50 2,145.00 0.00 0.00 0.00 0.00% 325-8000-80025 StanCOG-PMP 14,396.80 0.00 0.00 0.00 0.00 0.00 0.00% 325-8000-80100 SURFACE IMPROVEMENTS 0.00 1,800.00 1,080.00 882,000.00 882,000.00 0.00 0.00% Total Expense: 14,396.80 8,152.50 3,225.00 882,000.00 882,000.00 0.00 0.00% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 487,561.44 363,058.99 77,777.90 -492,000.00 -492,000.00 0.00 0.00% Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Revenue
326-8000-47420 SB 1-ROADS MAINTENANCE REHABILITATION 148,104.41 171,724.43 15,011.73 181,616.00 181,616.00 0.00 0.00% Total Revenue: 148,104.41 171,724.43 15,011.73 181,616.00 181,616.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 17 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
326-8000-80020 WHITMORE SIDEWALK IMPROVEMENT PROJECT 8,741.50 74,400.87 0.00 243,717.00 243,717.00 0.00 0.00% Total Expense: 8,741.50 74,400.87 0.00 243,717.00 243,717.00 0.00 0.00% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 139,362.91 97,323.56 15,011.73 -62,101.00 -62,101.00 0.00 0.00% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Revenue
370-7000-44910 DEVELOPMENT IMPACT FEES 47,112.00 30,240.00 8,790.00 108,864.00 108,864.00 0.00 0.00% 370-7000-44920 DOWNTOWN REVITALIZATION 0.00 0.00 0.00 0.00 40,000.00 40,000.00 0.00% 370-7000-46040 INTEREST EARNED -550.47 193.68 0.00 0.00 0.00 0.00 0.00% Total Revenue: 46,561.53 30,433.68 8,790.00 108,864.00 148,864.00 40,000.00 36.74% Expense
370-7000-61010 PROFESSIONAL SERVICES 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Expense: 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 46,561.53 30,433.68 8,790.00 98,864.00 138,864.00 40,000.00 40.46% Fund: 371 - TRENCH CUT FUND
Revenue
371-8000-44050 FEE - TRENCH CUT 219,000.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 219,000.00 0.00 0.00 0.00 0.00 0.00 0.00% Expense
371-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 0.00 138,380.32 138,380.32 0.00 0.00% Total Expense: 0.00 0.00 0.00 138,380.32 138,380.32 0.00 0.00% Total Fund: 371 - TRENCH CUT FUND: 219,000.00 0.00 0.00 -138,380.32 -138,380.32 0.00 0.00% Fund: 372 - IT RESERVE
Revenue
372-3720-46040 INTEREST EARNED -275.15 79.59 0.00 0.00 0.00 0.00 0.00% 372-3720-49010 TRANSFER IN 15,000.00 15,000.00 0.00 15,000.00 15,000.00 0.00 0.00% Total Revenue: 14,724.85 15,079.59 0.00 15,000.00 15,000.00 0.00 0.00% Expense
372-3720-70060 SOFTWARE 0.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00% 372-3720-70070 COMPUTER HARDWARE 3,157.90 10,843.52 0.00 30,000.00 30,000.00 0.00 0.00% Total Expense: 3,157.90 10,843.52 0.00 35,000.00 35,000.00 0.00 0.00% Total Fund: 372 - IT RESERVE: 11,566.95 4,236.07 0.00 -20,000.00 -20,000.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 18 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 374 - DIABILITY ACCESS AND EDUCATION
Revenue
374-3740-46055 CASP REVENUE 1,234.62 1,077.30 41.04 1,200.00 1,200.00 0.00 0.00% Total Revenue: 1,234.62 1,077.30 41.04 1,200.00 1,200.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,234.62 1,077.30 41.04 1,200.00 1,200.00 0.00 0.00% Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
Revenue
380-9999-40010 CLFRF TRANCHE FUNDS RECEIVED 61,703.86 0.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 61,703.86 0.00 0.00 0.00 0.00 0.00 0.00% Expense
380-1055-50020 SALARIES-EXTRA HELP 0.00 39,405.00 9,630.00 40,000.00 40,000.00 0.00 0.00% 380-1055-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM- CONTRACT EE 0.00 217.54 479.24 0.00 0.00 0.00 0.00% 380-1055-51030 UNEMPLOYMENT INSURANCE 0.00 312.80 0.00 0.00 0.00 0.00 0.00% 380-1055-51070 MEDICARE TAX 0.00 3,014.49 736.70 3,060.00 3,060.00 0.00 0.00% 380-1055-51075 EMPLOYMENT TRAINING TAX 0.00 14.01 0.00 0.00 0.00 0.00 0.00% 380-2000-61010 EC-2 PROFESSIONAL SERVICES 10,300.00 5,891.80 5,000.00 6,000.00 6,000.00 0.00 0.00% 380-4000-51000 EC 4-CLFRF/ARPA-PREMIUM PAY 51,403.86 70,759.53 0.00 0.00 0.00 0.00 0.00% 380-6000-61000 SCANNERS 0.00 5,328.47 0.00 0.00 0.00 0.00 0.00% 380-6000-61001 CARPORTS 0.00 40,151.30 0.00 0.00 0.00 0.00 0.00% 380-6000-61002 ARPA-CHRISTMAS TREE 0.00 11,961.50 0.00 0.00 0.00 0.00 0.00% 380-6000-61003 ARPA-A/C UNITS 0.00 67,056.10 0.00 0.00 0.00 0.00 0.00% 380-6000-61004 ARPA-4TH ST CONCRETE-COMM CTR/POL SVCS0.00 115,309.81 0.00 0.00 0.00 0.00 0.00% 380-6000-61006 STORMWATER PUMPS TULLY/HATCH-STARN PARK 0.00 24,390.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61007 COMMUNITY SENIOR CENTER IMPROVEMENTS0.00 168,635.97 63,768.25 78,100.00 78,100.00 0.00 0.00% 380-6000-61008 3RD STREET ADA 0.00 33,155.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61009 NEW OFFICES- PLANNING/BUILDING 0.00 64,999.37 4,150.00 0.00 0.00 0.00 0.00% 380-6000-61010 Professional Services 0.00 3,600.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61011 HUGHSON CIVIC CENTER 0.00 0.00 0.00 100,000.00 100,000.00 0.00 0.00% 380-6000-61012 SR. CENTER/ CITY HALL OUTSIDE PAINT 0.00 0.00 841.75 30,000.00 30,000.00 0.00 0.00% 380-6000-61013 SR. CENTER/ CITY HALL GUTTERS 0.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00% 380-6000-61014 STARN PARK SHADE REPLACEMENT 0.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00% 380-6000-61015 STARN PARK- SHADE PAINTING 0.00 0.00 0.00 4,100.00 4,100.00 0.00 0.00% 380-6000-61016 EUCLID PLAYGROUND SHADE 0.00 0.00 0.00 24,409.00 24,409.00 0.00 0.00% 380-6000-61017 VOLT SCHOLARSHIPS 0.00 0.00 25,000.00 25,000.00 25,000.00 0.00 0.00% 380-6000-61020 SIDEWALK REPAIRS 0.00 867.65 0.00 0.00 0.00 0.00 0.00% 380-6000-64040 ARPA-MISCELLANEOUS 0.00 12,076.77 5,757.13 0.00 0.00 0.00 0.00% 380-7000-61021 CONCRETE CUTTER 0.00 0.00 0.00 7,000.00 7,000.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 19 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
380-7000-61022 ASPHALT GRINDER 0.00 0.00 0.00 17,000.00 17,000.00 0.00 0.00% Total Expense: 61,703.86 667,147.11 115,363.07 344,669.00 344,669.00 0.00 0.00% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 -667,147.11 -115,363.07 -344,669.00 -344,669.00 0.00 0.00% Fund: 383 - VEHICLE ABATEMENT
Revenue
383-3830-47040 ABANDONED VEHICLE ABATEMENT 19,183.24 25,771.43 9,276.63 20,000.00 20,000.00 0.00 0.00% Total Revenue: 19,183.24 25,771.43 9,276.63 20,000.00 20,000.00 0.00 0.00% Expense
383-3830-66000 TRANSFER OUT 20,000.00 20,000.00 0.00 20,000.00 20,000.00 0.00 0.00% Total Expense: 20,000.00 20,000.00 0.00 20,000.00 20,000.00 0.00 0.00% Total Fund: 383 - VEHICLE ABATEMENT: -816.76 5,771.43 9,276.63 0.00 0.00 0.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FUND
Revenue
384-3840-46040 INTEREST EARNED -1,325.64 367.09 0.00 0.00 0.00 0.00 0.00% 384-3840-46120 MISCELLANEOUS REVENUE 21,094.20 0.00 0.00 0.00 0.00 0.00 0.00% 384-3840-47060 SUPPLEMENTAL LAW ENFORCEMENT SERVICES 115,297.73 100,688.42 65,271.25 150,000.00 150,000.00 0.00 0.00% Total Revenue: 135,066.29 101,055.51 65,271.25 150,000.00 150,000.00 0.00 0.00% Expense
384-3840-60070 PHONE AND INTERNET 0.00 13,810.72 380.10 14,000.00 14,000.00 0.00 0.00% 384-3840-60080 UTILITIES 1,740.18 1,777.07 333.00 1,800.00 1,800.00 0.00 0.00% 384-3840-61010 PROFESSIONAL SERVICES 5,000.00 5,000.00 0.00 5,000.00 5,000.00 0.00 0.00% 384-3840-66000 TRANSFER OUT 115,000.00 0.00 0.00 150,000.00 150,000.00 0.00 0.00% 384-3840-70080 POLICE EQUIPMENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 121,740.18 20,587.79 713.10 170,800.00 170,800.00 0.00 0.00% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 13,326.11 80,467.72 64,558.15 -20,800.00 -20,800.00 0.00 0.00% Fund: 392 - 94-STBG-799 HOUSING REHAB
Revenue
392-3900-46040 INTEREST EARNED -562.05 160.67 0.00 0.00 0.00 0.00 0.00% 392-3900-46060 PROGRAM INCOME-CDBG LOAN REPAYMENT0.00 1,071.14 0.00 1,600.00 1,600.00 0.00 0.00% Total Revenue: -562.05 1,231.81 0.00 1,600.00 1,600.00 0.00 0.00% Total Fund: 392 - 94-STBG-799 HOUSING REHAB: -562.05 1,231.81 0.00 1,600.00 1,600.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 20 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 394 - 96-STBG-1013 REHAB
Revenue
394-3900-46040 INTEREST EARNED -517.33 146.86 0.00 0.00 0.00 0.00 0.00% Total Revenue: -517.33 146.86 0.00 0.00 0.00 0.00 0.00% Total Fund: 394 - 96-STBG-1013 REHAB: -517.33 146.86 0.00 0.00 0.00 0.00 0.00% Fund: 420 - TRANPORTATION STREET PROJECTS
Revenue
420-8000-47550 GRANT-RSTP-WHITMORE CROSSWALK 487.00 1,417.89 0.00 0.00 0.00 0.00 0.00% Total Revenue: 487.00 1,417.89 0.00 0.00 0.00 0.00 0.00% Expense
420-8000-80020 WHITMORE CROSSWALK 0.00 450.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 0.00 450.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 420 - TRANPORTATION STREET PROJECTS: 487.00 967.89 0.00 0.00 0.00 0.00 0.00% Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG
Revenue
425-8000-47580 GRANT-CDBG-WALKER LANE 37,151.32 6,600.00 2,537.54 0.00 419,911.01 419,911.01 0.00% Total Revenue: 37,151.32 6,600.00 2,537.54 0.00 419,911.01 419,911.01 0.00% Expense
425-8000-80580 WALKER LANE 868.71 21,172.50 1,080.00 392,997.27 392,997.27 0.00 0.00% Total Expense: 868.71 21,172.50 1,080.00 392,997.27 392,997.27 0.00 0.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: 36,282.61 -14,572.50 1,457.54 -392,997.27 26,913.74 419,911.01 -106.85% Fund: 450 - STORM DRAIN DEV IMPACT FEE
Revenue
450-7000-44910 DEVELOPMENT IMPACT FEES 135,072.00 95,125.98 14,070.00 303,912.00 303,912.00 0.00 0.00% 450-7000-46040 INTEREST EARNED -1,875.82 599.53 0.00 0.00 0.00 0.00 0.00% Total Revenue: 133,196.18 95,725.51 14,070.00 303,912.00 303,912.00 0.00 0.00% Expense
450-7000-61010 PROFESSIONAL SERVICES 0.00 31,131.92 0.00 240,129.00 240,129.00 0.00 0.00% Total Expense: 0.00 31,131.92 0.00 240,129.00 240,129.00 0.00 0.00% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: 133,196.18 64,593.59 14,070.00 63,783.00 63,783.00 0.00 0.00% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Revenue
451-7000-44910 DEVELOPMENT IMPACT FEES 146,400.00 97,252.44 15,250.00 50,000.00 50,000.00 0.00 0.00% 451-7000-46040 INTEREST EARNED -4,096.89 1,225.02 0.00 0.00 0.00 0.00 0.00% Total Revenue: 142,303.11 98,477.46 15,250.00 50,000.00 50,000.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 21 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
451-7000-61010 PROFESSIONAL SERVICES 20,986.40 1,150.00 0.00 4,200.00 4,200.00 0.00 0.00% 451-7000-71010 ENTERPRISE RESOURCE MANAGEMENT 2,778.16 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 23,764.56 1,150.00 0.00 4,200.00 4,200.00 0.00 0.00% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 118,538.55 97,327.46 15,250.00 45,800.00 45,800.00 0.00 0.00% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Revenue
452-8000-44910 DEVELOPMENT IMPACT FEES 196,848.00 123,030.00 10,252.50 240,000.00 240,000.00 0.00 0.00% Total Revenue: 196,848.00 123,030.00 10,252.50 240,000.00 240,000.00 0.00 0.00% Expense
452-8000-61010 PROFESSIONAL SERVICES 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% 452-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 0.00 605,810.00 605,810.00 0.00 0.00% Total Expense: 0.00 0.00 0.00 615,810.00 615,810.00 0.00 0.00% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 196,848.00 123,030.00 10,252.50 -375,810.00 -375,810.00 0.00 0.00% Fund: 453 - PARK DEV IMPACT FEE
Revenue
453-7000-44910 DEVELOPMENT IMPACT FEES 121,614.00 80,010.00 0.00 75,000.00 75,000.00 0.00 0.00% 453-7000-46040 INTEREST EARNED -1,889.07 452.01 0.00 0.00 0.00 0.00 0.00% 453-7000-47540 PER CAPITA GRANT REVENUE 0.00 0.00 0.00 182,536.00 182,536.00 0.00 0.00% Total Revenue: 119,724.93 80,462.01 0.00 257,536.00 257,536.00 0.00 0.00% Expense
453-7000-61010 PROFESSIONAL SERVICES 4,200.00 0.00 0.00 20,000.00 20,000.00 0.00 0.00% 453-7000-71055 LEBRIGHT PARK 0.00 297,913.07 140,304.00 580,298.60 580,298.60 0.00 0.00% Total Expense: 4,200.00 297,913.07 140,304.00 600,298.60 600,298.60 0.00 0.00% Total Fund: 453 - PARK DEV IMPACT FEE: 115,524.93 -217,451.06 -140,304.00 -342,762.60 -342,762.60 0.00 0.00% Fund: 454 - PARKLAND IN LIEU
Revenue
454-7000-44910 DEVELOPMENT IMPACT FEES 96,525.00 59,730.00 0.00 100,000.00 100,000.00 0.00 0.00% 454-7000-46040 INTEREST EARNED -1,480.51 470.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 95,044.49 60,200.00 0.00 100,000.00 100,000.00 0.00 0.00% Expense
454-7000-61010 PROFESSIONAL SERVICES 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Expense: 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 454 - PARKLAND IN LIEU: 95,044.49 60,200.00 0.00 90,000.00 90,000.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 22 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 520 - RDA SUCCESSOR AGENCY
Revenue
520-5210-40020 TAX INCREMENT 365,096.40 378,664.43 0.00 291,600.00 291,600.00 0.00 0.00% 520-5210-46040 INTEREST EARNED -1,007.34 992.38 0.00 0.00 0.00 0.00 0.00% Total Revenue: 364,089.06 379,656.81 0.00 291,600.00 291,600.00 0.00 0.00% Expense
520-5210-61010 PROFESSIONAL SERVICES 8,559.80 11,117.90 0.00 12,000.00 12,000.00 0.00 0.00% 520-5210-64010 INTEREST EXPENSE 81,196.57 75,423.64 0.00 72,300.00 72,300.00 0.00 0.00% 520-5210-64080 DEPRECIATION 27,490.00 0.00 0.00 0.00 0.00 0.00 0.00% 520-5210-65010 RETIRE PRINCIPAL 0.00 110,000.00 0.00 110,000.00 110,000.00 0.00 0.00% 520-5210-66000 TRANSFER OUT 96,000.00 96,000.00 0.00 96,000.00 96,000.00 0.00 0.00% Total Expense: 213,246.37 292,541.54 0.00 290,300.00 290,300.00 0.00 0.00% Total Fund: 520 - RDA SUCCESSOR AGENCY: 150,842.69 87,115.27 0.00 1,300.00 1,300.00 0.00 0.00% Fund: 530 - BRITTANY WOODS- LLD
Revenue
530-3405-41030 DIRECT ASSESSMENTS 8,022.00 8,022.00 0.00 8,018.00 8,060.00 42.00 0.52% Total Revenue: 8,022.00 8,022.00 0.00 8,018.00 8,060.00 42.00 0.52% Expense
530-3405-50010 SALARIES-REGULAR 2,289.91 2,552.52 354.64 3,419.00 4,001.00 582.00 17.02% 530-3405-50030 OVERTIME 149.87 207.84 7.94 206.00 0.00 -206.00 -100.00% 530-3405-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 254.59 276.61 40.91 415.00 476.00 61.00 14.70% 530-3405-51020 MEDICAL INSURANCE 612.79 641.91 47.08 1,142.00 1,350.00 208.00 18.21% 530-3405-51030 UNEMPLOYMENT INSURANCE 15.90 9.94 0.00 25.00 31.00 6.00 24.00% 530-3405-51040 WORKERS' COMPENSATION 357.36 422.56 128.81 636.00 430.00 -206.00 -32.39% 530-3405-51050 LIFE INSURANCE 13.37 10.17 0.91 8.00 10.00 2.00 25.00% 530-3405-51060 DENTAL INSURANCE 62.28 56.98 4.42 81.00 93.00 12.00 14.81% 530-3405-51070 MEDICARE TAX 35.57 40.04 5.23 50.00 58.00 8.00 16.00% 530-3405-51075 EMPLOYMENT TRAINING TAX (ETT) 0.02 0.46 0.00 0.00 0.00 0.00 0.00% 530-3405-51080 DEFERRED COMPENSATION 15.81 17.05 4.04 34.00 40.00 6.00 17.65% 530-3405-60080 UTILITIES 3,668.70 3,653.23 622.50 3,893.00 3,145.00 -748.00 -19.21% 530-3405-61010 PROFESSIONAL SERVICES 628.39 429.33 319.28 565.00 565.00 0.00 0.00% 530-3405-61050 TEMPORARY EMPLOYEE SERVICES 604.49 1,624.07 550.33 800.00 583.00 -217.00 -27.13% 530-3405-64040 MISCELLANEOUS 317.11 764.96 185.98 2,303.00 417.00 -1,886.00 -81.89% 530-3405-66000 TRANSFER OUT 1,367.00 1,367.00 0.00 1,437.00 1,513.00 76.00 5.29% Total Expense: 10,393.16 12,074.67 2,272.07 15,014.00 12,712.00 -2,302.00 -15.33% Total Fund: 530 - BRITTANY WOODS- LLD: -2,371.16 -4,052.67 -2,272.07 -6,996.00 -4,652.00 2,344.00 -33.50% Budget Comparison Report
9/7/2023 1:48:55 PM Page 23 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 531 - CENTRAL HUGHSON 2- LLD
Revenue
531-3410-41030 DIRECT ASSESSMENTS 14,579.44 14,142.49 0.00 14,576.00 14,614.00 38.00 0.26% Total Revenue: 14,579.44 14,142.49 0.00 14,576.00 14,614.00 38.00 0.26% Expense
531-3410-50010 SALARIES-REGULAR 1,718.23 1,915.32 592.54 3,419.00 6,674.00 3,255.00 95.20% 531-3410-50030 OVERTIME 112.25 155.64 13.25 206.00 0.00 -206.00 -100.00% 531-3410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 190.76 207.39 68.32 415.00 794.00 379.00 91.33% 531-3410-51020 MEDICAL INSURANCE 459.42 480.96 78.84 1,142.00 2,252.00 1,110.00 97.20% 531-3410-51030 UNEMPLOYMENT INSURANCE 11.94 7.51 0.00 25.00 51.00 26.00 104.00% 531-3410-51040 WORKERS' COMPENSATION 308.32 364.56 111.13 636.00 942.00 306.00 48.11% 531-3410-51050 LIFE INSURANCE 9.96 7.72 1.57 8.00 17.00 9.00 112.50% 531-3410-51060 DENTAL INSURANCE 46.85 43.05 7.38 81.00 155.00 74.00 91.36% 531-3410-51070 MEDICARE TAX 26.60 29.98 8.76 50.00 97.00 47.00 94.00% 531-3410-51075 EMPLOYMENT TRAINING TAX (ETT) 0.01 0.31 0.00 0.00 0.00 0.00 0.00% 531-3410-51080 DEFERRED COMPENSATION 12.06 12.83 6.61 34.00 67.00 33.00 97.06% 531-3410-60080 UTILITIES 795.52 795.52 140.69 894.00 942.00 48.00 5.37% 531-3410-61010 PROFESSIONAL SERVICES 608.39 415.66 309.11 547.00 550.00 3.00 0.55% 531-3410-61050 TEMPORARY EMPLOYEE SERVICES 452.76 1,216.33 412.13 598.00 625.00 27.00 4.52% 531-3410-64040 MISCELLANEOUS 6,435.61 3,128.83 360.99 7,387.00 2,926.00 -4,461.00 -60.39% 531-3410-66000 TRANSFER OUT 2,000.00 2,000.00 0.00 2,103.00 2,216.00 113.00 5.37% Total Expense: 13,188.68 10,781.61 2,111.32 17,545.00 18,308.00 763.00 4.35% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: 1,390.76 3,360.88 -2,111.32 -2,969.00 -3,694.00 -725.00 24.42% Fund: 532 - FEATHERS GLEN LLD
Revenue
532-3415-41030 DIRECT ASSESSMENTS 20,711.24 21,923.36 0.00 21,920.00 23,259.00 1,339.00 6.11% Total Revenue: 20,711.24 21,923.36 0.00 21,920.00 23,259.00 1,339.00 6.11% Expense
532-3415-50010 SALARIES-REGULAR 6,880.85 7,669.45 1,210.38 3,419.00 13,620.00 10,201.00 298.36% 532-3415-50030 OVERTIME 450.36 624.27 27.05 206.00 0.00 -206.00 -100.00% 532-3415-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 764.57 831.23 139.53 415.00 1,621.00 1,206.00 290.60% 532-3415-51020 MEDICAL INSURANCE 1,841.87 1,929.02 161.08 1,142.00 4,596.00 3,454.00 302.45% 532-3415-51030 UNEMPLOYMENT INSURANCE 47.83 29.90 0.00 25.00 104.00 79.00 316.00% 532-3415-51040 WORKERS' COMPENSATION 1,135.14 1,342.22 409.15 636.00 1,923.00 1,287.00 202.36% 532-3415-51050 LIFE INSURANCE 40.39 31.74 3.18 8.00 35.00 27.00 337.50% 532-3415-51060 DENTAL INSURANCE 187.48 170.98 15.13 81.00 315.00 234.00 288.89% 532-3415-51070 MEDICARE TAX 106.57 120.52 17.96 50.00 198.00 148.00 296.00% 532-3415-51075 EMPLOYMENT TRAINING TAX (ETT) 0.06 1.40 0.00 0.00 0.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 24 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
532-3415-51080 DEFERRED COMPENSATION 47.48 51.28 13.49 34.00 137.00 103.00 302.94% 532-3415-60080 UTILITIES 1,325.92 1,065.14 204.78 1,078.00 108.00 -970.00 -89.98% 532-3415-61010 PROFESSIONAL SERVICES 602.97 412.01 306.29 542.00 542.00 0.00 0.00% 532-3415-61050 TEMPORARY EMPLOYEE SERVICES 1,816.16 4,879.13 1,653.29 2,400.00 0.00 -2,400.00 -100.00% 532-3415-64040 MISCELLANEOUS 2,428.87 4,613.47 445.00 7,249.00 0.00 -7,249.00 -100.00% 532-3415-66000 TRANSFER OUT 2,918.00 2,918.00 0.00 3,068.00 3,231.00 163.00 5.31% Total Expense: 20,594.52 26,689.76 4,606.31 20,353.00 26,430.00 6,077.00 29.86% Total Fund: 532 - FEATHERS GLEN LLD: 116.72 -4,766.40 -4,606.31 1,567.00 -3,171.00 -4,738.00 -302.36% Fund: 533 - FONTANA RANCH NORTH- LLD
Revenue
533-3420-41030 DIRECT ASSESSMENTS 25,436.80 28,328.78 0.00 28,325.00 30,028.00 1,703.00 6.01% Total Revenue: 25,436.80 28,328.78 0.00 28,325.00 30,028.00 1,703.00 6.01% Expense
533-3420-50010 SALARIES-REGULAR 1,154.91 1,287.97 302.26 3,419.00 3,405.00 -14.00 -0.41% 533-3420-50030 OVERTIME 75.28 104.31 6.75 206.00 0.00 -206.00 -100.00% 533-3420-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 128.10 139.44 34.87 415.00 405.00 -10.00 -2.41% 533-3420-51020 MEDICAL INSURANCE 308.66 323.36 40.22 1,142.00 1,149.00 7.00 0.61% 533-3420-51030 UNEMPLOYMENT INSURANCE 7.97 5.01 0.00 25.00 26.00 1.00 4.00% 533-3420-51040 WORKERS' COMPENSATION 217.23 256.84 78.29 636.00 481.00 -155.00 -24.37% 533-3420-51050 LIFE INSURANCE 6.50 5.06 0.81 8.00 9.00 1.00 12.50% 533-3420-51060 DENTAL INSURANCE 31.57 29.00 3.78 81.00 79.00 -2.00 -2.47% 533-3420-51070 MEDICARE TAX 17.93 20.42 4.46 50.00 49.00 -1.00 -2.00% 533-3420-51075 EMPLOYMENT TRAINING TAX (ETT) 0.01 0.19 0.00 0.00 0.00 0.00 0.00% 533-3420-51080 DEFERRED COMPENSATION 7.79 8.59 3.39 34.00 34.00 0.00 0.00% 533-3420-60080 UTILITIES 9,607.00 9,348.08 2,239.04 13,832.00 14,566.00 734.00 5.31% 533-3420-61010 PROFESSIONAL SERVICES 657.61 449.39 333.98 591.00 591.00 0.00 0.00% 533-3420-61050 TEMPORARY EMPLOYEE SERVICES 303.56 815.55 276.33 410.00 467.00 57.00 13.90% 533-3420-64040 MISCELLANEOUS 7,619.76 4,710.92 320.00 10,207.00 8,156.00 -2,051.00 -20.09% 533-3420-66000 TRANSFER OUT 3,712.00 3,712.00 0.00 3,904.00 4,111.00 207.00 5.30% Total Expense: 23,855.88 21,216.13 3,644.18 34,960.00 33,528.00 -1,432.00 -4.10% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 1,580.92 7,112.65 -3,644.18 -6,635.00 -3,500.00 3,135.00 -47.25% Fund: 534 - FONTANA RANCH SOUTH- LLD
Revenue
534-3425-41030 DIRECT ASSESSMENTS 16,077.24 16,954.72 0.00 17,419.00 18,936.00 1,517.00 8.71% Total Revenue: 16,077.24 16,954.72 0.00 17,419.00 18,936.00 1,517.00 8.71% Expense
534-3425-50010 SALARIES-REGULAR 1,154.91 1,287.97 302.26 3,419.00 0.00 -3,419.00 -100.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 25 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
534-3425-50030 OVERTIME 75.28 104.31 6.75 206.00 0.00 -206.00 -100.00% 534-3425-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 128.10 139.44 34.87 415.00 0.00 -415.00 -100.00% 534-3425-51020 MEDICAL INSURANCE 308.66 323.36 40.22 1,142.00 0.00 -1,142.00 -100.00% 534-3425-51030 UNEMPLOYMENT INSURANCE 7.97 5.01 0.00 25.00 0.00 -25.00 -100.00% 534-3425-51040 WORKERS' COMPENSATION 217.23 256.84 78.29 636.00 0.00 -636.00 -100.00% 534-3425-51050 LIFE INSURANCE 6.50 5.06 0.81 8.00 0.00 -8.00 -100.00% 534-3425-51060 DENTAL INSURANCE 31.57 29.00 3.78 81.00 0.00 -81.00 -100.00% 534-3425-51070 MEDICARE TAX 17.93 20.42 4.46 50.00 0.00 -50.00 -100.00% 534-3425-51075 EMPLOYMENT TRAINING TAX (ETT) 0.01 0.19 0.00 0.00 0.00 0.00 0.00% 534-3425-51080 DEFERRED COMPENSATION 7.79 8.59 3.39 34.00 0.00 -34.00 -100.00% 534-3425-60080 UTILITIES 4,765.90 4,573.06 1,188.29 4,628.00 4,874.00 246.00 5.32% 534-3425-61010 PROFESSIONAL SERVICES 617.95 422.04 314.20 556.00 556.00 0.00 0.00% 534-3425-61050 TEMPORARY EMPLOYEE SERVICES 303.56 815.55 276.33 401.00 496.00 95.00 23.69% 534-3425-64040 MISCELLANEOUS 4,769.46 3,426.97 136.59 5,679.00 8,987.00 3,308.00 58.25% 534-3425-66000 TRANSFER OUT 1,847.00 1,847.00 0.00 1,942.00 2,045.00 103.00 5.30% Total Expense: 14,259.82 13,264.81 2,390.24 19,222.00 16,958.00 -2,264.00 -11.78% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 1,817.42 3,689.91 -2,390.24 -1,803.00 1,978.00 3,781.00 -209.71% Fund: 535 - RHAPSODY I - LLD
Revenue
535-3430-41030 DIRECT ASSESSMENTS 6,753.20 6,710.20 0.00 6,750.00 6,794.00 44.00 0.65% Total Revenue: 6,753.20 6,710.20 0.00 6,750.00 6,794.00 44.00 0.65% Expense
535-3430-50010 SALARIES-REGULAR 1,154.91 1,305.61 178.94 3,419.00 2,009.00 -1,410.00 -41.24% 535-3430-50030 OVERTIME 75.28 104.31 3.99 206.00 0.00 -206.00 -100.00% 535-3430-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 128.10 140.57 20.62 415.00 239.00 -176.00 -42.41% 535-3430-51020 MEDICAL INSURANCE 308.66 323.45 23.81 1,142.00 678.00 -464.00 -40.63% 535-3430-51030 UNEMPLOYMENT INSURANCE 7.97 5.35 0.00 25.00 15.00 -10.00 -40.00% 535-3430-51040 WORKERS' COMPENSATION 217.23 256.84 78.29 636.00 284.00 -352.00 -55.35% 535-3430-51050 LIFE INSURANCE 6.50 5.06 0.48 8.00 5.00 -3.00 -37.50% 535-3430-51060 DENTAL INSURANCE 31.57 29.24 2.19 81.00 47.00 -34.00 -41.98% 535-3430-51070 MEDICARE TAX 17.93 20.69 2.65 50.00 29.00 -21.00 -42.00% 535-3430-51075 EMPLOYMENT TRAINING TAX (ETT) 0.01 0.22 0.00 0.00 0.00 0.00 0.00% 535-3430-51080 DEFERRED COMPENSATION 7.79 8.75 1.95 34.00 20.00 -14.00 -41.18% 535-3430-60080 UTILITIES 1,957.73 1,975.41 361.28 2,145.00 2,260.00 115.00 5.36% 535-3430-61010 PROFESSIONAL SERVICES 644.27 440.27 327.19 579.00 579.00 0.00 0.00% 535-3430-61050 TEMPORARY EMPLOYEE SERVICES 303.56 815.55 276.33 401.00 496.00 95.00 23.69% 535-3430-64040 MISCELLANEOUS 3,192.72 927.51 60.00 4,783.00 3,303.00 -1,480.00 -30.94% Budget Comparison Report
9/7/2023 1:48:55 PM Page 26 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
535-3430-66000 TRANSFER OUT 1,205.00 1,205.00 0.00 1,267.00 1,334.00 67.00 5.29% Total Expense: 9,259.23 7,563.83 1,337.72 15,191.00 11,298.00 -3,893.00 -25.63% Total Fund: 535 - RHAPSODY I - LLD: -2,506.03 -853.63 -1,337.72 -8,441.00 -4,504.00 3,937.00 -46.64% Fund: 536 - RHAPSODY 2- LLD
Revenue
536-3435-41030 DIRECT ASSESSMENTS 15,344.50 15,214.15 0.00 15,341.00 15,901.00 560.00 3.65% Total Revenue: 15,344.50 15,214.15 0.00 15,341.00 15,901.00 560.00 3.65% Expense
536-3435-50010 SALARIES-REGULAR 1,154.83 1,287.97 178.94 3,419.00 2,009.00 -1,410.00 -41.24% 536-3435-50030 OVERTIME 131.79 162.00 3.99 206.00 0.00 -206.00 -100.00% 536-3435-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 135.29 140.81 20.62 415.00 239.00 -176.00 -42.41% 536-3435-51020 MEDICAL INSURANCE 319.15 325.19 23.81 1,142.00 678.00 -464.00 -40.63% 536-3435-51030 UNEMPLOYMENT INSURANCE 8.53 5.38 0.00 25.00 15.00 -10.00 -40.00% 536-3435-51040 WORKERS' COMPENSATION 217.23 256.84 78.29 636.00 284.00 -352.00 -55.35% 536-3435-51050 LIFE INSURANCE 6.83 5.11 0.48 8.00 5.00 -3.00 -37.50% 536-3435-51060 DENTAL INSURANCE 32.10 29.09 2.19 81.00 47.00 -34.00 -41.98% 536-3435-51070 MEDICARE TAX 18.81 21.30 2.65 50.00 29.00 -21.00 -42.00% 536-3435-51075 EMPLOYMENT TRAINING TAX (ETT) 0.01 0.21 0.00 0.00 0.00 0.00 0.00% 536-3435-51080 DEFERRED COMPENSATION 8.32 8.68 1.95 34.00 20.00 -14.00 -41.18% 536-3435-60080 UTILITIES 2,361.24 2,364.81 394.56 2,340.00 2,465.00 125.00 5.34% 536-3435-61010 PROFESSIONAL SERVICES 621.73 424.78 315.89 559.00 559.00 0.00 0.00% 536-3435-61050 TEMPORARY EMPLOYEE SERVICES 303.56 815.55 276.33 401.00 496.00 95.00 23.69% 536-3435-64040 MISCELLANEOUS 2,365.06 300.00 60.00 4,281.00 2,770.00 -1,511.00 -35.30% 536-3435-66000 TRANSFER OUT 1,163.00 1,163.00 0.00 1,223.00 1,288.00 65.00 5.31% Total Expense: 8,847.48 7,310.72 1,359.70 14,820.00 10,904.00 -3,916.00 -26.42% Total Fund: 536 - RHAPSODY 2- LLD: 6,497.02 7,903.43 -1,359.70 521.00 4,997.00 4,476.00 859.12% Fund: 537 - SANTA FE ESTATES 1 - LLD
Revenue
537-3440-41030 DIRECT ASSESSMENTS 7,158.00 7,092.00 0.00 7,221.00 7,260.00 39.00 0.54% Total Revenue: 7,158.00 7,092.00 0.00 7,221.00 7,260.00 39.00 0.54% Expense
537-3440-50010 SALARIES-REGULAR 6,880.77 7,669.45 1,053.52 3,419.00 0.00 -3,419.00 -100.00% 537-3440-50030 OVERTIME 450.36 624.27 23.56 206.00 0.00 -206.00 -100.00% 537-3440-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 764.56 831.23 121.53 415.00 0.00 -415.00 -100.00% 537-3440-51020 MEDICAL INSURANCE 1,841.85 1,929.02 140.18 1,142.00 0.00 -1,142.00 -100.00% 537-3440-51030 UNEMPLOYMENT INSURANCE 47.83 29.90 0.00 25.00 0.00 -25.00 -100.00% 537-3440-51040 WORKERS' COMPENSATION 1,135.14 1,342.22 409.15 636.00 0.00 -636.00 -100.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 27 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
537-3440-51050 LIFE INSURANCE 40.39 31.74 2.78 8.00 0.00 -8.00 -100.00% 537-3440-51060 DENTAL INSURANCE 187.48 170.98 13.17 81.00 0.00 -81.00 -100.00% 537-3440-51070 MEDICARE TAX 106.57 120.52 15.61 50.00 0.00 -50.00 -100.00% 537-3440-51075 EMPLOYMENT TRAINING TAX (ETT) 0.06 1.40 0.00 0.00 0.00 0.00 0.00% 537-3440-51080 DEFERRED COMPENSATION 47.47 51.28 11.75 34.00 0.00 -34.00 -100.00% 537-3440-60080 UTILITIES 5,165.14 7,454.81 2,028.86 5,561.00 5,856.00 295.00 5.30% 537-3440-61010 PROFESSIONAL SERVICES 617.58 422.04 313.63 555.00 555.00 0.00 0.00% 537-3440-61050 TEMPORARY EMPLOYEE SERVICES 1,816.16 4,879.13 1,653.29 2,400.00 706.00 -1,694.00 -70.58% 537-3440-64040 MISCELLANEOUS 117.10 142.68 150.78 1,111.00 12,564.00 11,453.00 1,030.87% 537-3440-66000 TRANSFER OUT 501.00 501.00 0.00 501.00 501.00 0.00 0.00% Total Expense: 19,719.46 26,201.67 5,937.81 16,144.00 20,182.00 4,038.00 25.01% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -12,561.46 -19,109.67 -5,937.81 -8,923.00 -12,922.00 -3,999.00 44.82% Fund: 538 - SANTA FE ESTATES 2 - LLD
Revenue
538-3445-41030 DIRECT ASSESSMENTS 6,614.18 6,614.18 0.00 6,611.00 6,649.00 38.00 0.57% Total Revenue: 6,614.18 6,614.18 0.00 6,611.00 6,649.00 38.00 0.57% Expense
538-3445-50010 SALARIES-REGULAR 6,880.77 7,669.45 1,053.52 3,419.00 0.00 -3,419.00 -100.00% 538-3445-50030 OVERTIME 393.85 566.58 23.56 206.00 0.00 -206.00 -100.00% 538-3445-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 757.36 829.86 121.53 415.00 0.00 -415.00 -100.00% 538-3445-51020 MEDICAL INSURANCE 1,831.34 1,927.19 140.18 1,142.00 0.00 -1,142.00 -100.00% 538-3445-51030 UNEMPLOYMENT INSURANCE 47.27 29.53 0.00 25.00 0.00 -25.00 -100.00% 538-3445-51040 WORKERS' COMPENSATION 1,135.14 1,342.22 409.15 636.00 0.00 -636.00 -100.00% 538-3445-51050 LIFE INSURANCE 40.06 31.69 2.78 8.00 0.00 -8.00 -100.00% 538-3445-51060 DENTAL INSURANCE 186.95 170.89 13.17 81.00 0.00 -81.00 -100.00% 538-3445-51070 MEDICARE TAX 105.69 119.64 15.61 50.00 0.00 -50.00 -100.00% 538-3445-51075 EMPLOYMENT TRAINING TAX (ETT) 0.06 1.38 0.00 0.00 0.00 0.00 0.00% 538-3445-51080 DEFERRED COMPENSATION 46.93 51.19 11.75 34.00 0.00 -34.00 -100.00% 538-3445-60080 UTILITIES 655.44 655.44 109.24 736.00 775.00 39.00 5.30% 538-3445-61010 PROFESSIONAL SERVICES 612.53 418.39 311.37 551.00 551.00 0.00 0.00% 538-3445-61050 TEMPORARY EMPLOYEE SERVICES 1,816.16 4,879.13 1,653.29 2,400.00 793.00 -1,607.00 -66.96% 538-3445-64040 MISCELLANEOUS 2,213.48 0.00 219.98 1,253.00 12,626.00 11,373.00 907.66% 538-3445-66000 TRANSFER OUT 1,500.00 1,500.00 0.00 1,500.00 1,500.00 0.00 0.00% Total Expense: 18,223.03 20,192.58 4,085.13 12,456.00 16,245.00 3,789.00 30.42% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -11,608.85 -13,578.40 -4,085.13 -5,845.00 -9,596.00 -3,751.00 64.17% Budget Comparison Report
9/7/2023 1:48:55 PM Page 28 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 539 - STARN ESTATES - LLD
Revenue
539-3450-41030 DIRECT ASSESSMENTS 7,648.82 7,648.82 0.00 7,646.00 7,689.00 43.00 0.56% Total Revenue: 7,648.82 7,648.82 0.00 7,646.00 7,689.00 43.00 0.56% Expense
539-3450-50010 SALARIES-REGULAR 1,154.83 1,287.97 178.94 3,419.00 2,009.00 -1,410.00 -41.24% 539-3450-50030 OVERTIME 97.74 127.27 3.99 206.00 0.00 -206.00 -100.00% 539-3450-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 130.95 139.98 20.62 415.00 239.00 -176.00 -42.41% 539-3450-51020 MEDICAL INSURANCE 312.82 324.09 23.81 1,142.00 678.00 -464.00 -40.63% 539-3450-51030 UNEMPLOYMENT INSURANCE 8.20 5.16 0.00 25.00 15.00 -10.00 -40.00% 539-3450-51040 WORKERS' COMPENSATION 217.23 256.84 78.29 636.00 284.00 -352.00 -55.35% 539-3450-51050 LIFE INSURANCE 6.63 5.08 0.48 8.00 5.00 -3.00 -37.50% 539-3450-51060 DENTAL INSURANCE 31.75 29.03 2.19 81.00 47.00 -34.00 -41.98% 539-3450-51070 MEDICARE TAX 18.29 20.78 2.65 50.00 29.00 -21.00 -42.00% 539-3450-51075 EMPLOYMENT TRAINING TAX (ETT) 0.01 0.21 0.00 0.00 0.00 0.00 0.00% 539-3450-51080 DEFERRED COMPENSATION 7.97 8.62 1.95 34.00 20.00 -14.00 -41.18% 539-3450-60080 UTILITIES 2,056.81 2,103.85 346.59 2,156.00 2,271.00 115.00 5.33% 539-3450-61010 PROFESSIONAL SERVICES 641.75 438.45 326.06 577.00 577.00 0.00 0.00% 539-3450-61050 TEMPORARY EMPLOYEE SERVICES 303.50 815.32 276.43 401.00 496.00 95.00 23.69% 539-3450-64040 MISCELLANEOUS 3,607.54 404.61 102.00 4,615.00 3,124.00 -1,491.00 -32.31% 539-3450-66000 TRANSFER OUT 1,184.00 1,184.00 0.00 1,244.00 1,311.00 67.00 5.39% Total Expense: 9,780.02 7,151.26 1,364.00 15,009.00 11,105.00 -3,904.00 -26.01% Total Fund: 539 - STARN ESTATES - LLD: -2,131.20 497.56 -1,364.00 -7,363.00 -3,416.00 3,947.00 -53.61% Fund: 540 - STERLING GLEN 3 - LLD
Revenue
540-3455-41030 DIRECT ASSESSMENTS 23,424.76 24,245.00 0.00 24,747.00 26,186.00 1,439.00 5.81% Total Revenue: 23,424.76 24,245.00 0.00 24,747.00 26,186.00 1,439.00 5.81% Expense
540-3455-50010 SALARIES-REGULAR 3,432.82 3,826.93 766.32 3,419.00 8,617.00 5,198.00 152.03% 540-3455-50030 OVERTIME 218.90 305.58 17.11 206.00 0.00 -206.00 -100.00% 540-3455-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 380.58 414.37 88.31 415.00 1,025.00 610.00 146.99% 540-3455-51020 MEDICAL INSURANCE 917.79 962.55 102.03 1,142.00 2,908.00 1,766.00 154.64% 540-3455-51030 UNEMPLOYMENT INSURANCE 23.81 14.85 0.00 25.00 66.00 41.00 164.00% 540-3455-51040 WORKERS' COMPENSATION 567.59 671.12 204.57 636.00 1,217.00 581.00 91.35% 540-3455-51050 LIFE INSURANCE 20.12 15.99 2.03 8.00 22.00 14.00 175.00% 540-3455-51060 DENTAL INSURANCE 93.68 85.64 9.55 81.00 200.00 119.00 146.91% 540-3455-51070 MEDICARE TAX 52.93 59.71 11.34 50.00 125.00 75.00 150.00% 540-3455-51075 EMPLOYMENT TRAINING TAX (ETT) 0.03 0.68 0.00 0.00 0.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 29 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
540-3455-51080 DEFERRED COMPENSATION 23.56 25.55 8.55 34.00 87.00 53.00 155.88% 540-3455-60080 UTILITIES 4,995.13 4,944.30 870.46 5,350.00 5,634.00 284.00 5.31% 540-3455-61010 PROFESSIONAL SERVICES 643.00 439.36 326.28 577.00 577.00 0.00 0.00% 540-3455-61050 TEMPORARY EMPLOYEE SERVICES 905.44 2,432.63 824.34 1,197.00 1,458.00 261.00 21.80% 540-3455-64040 MISCELLANEOUS 5,195.13 1,052.86 212.99 10,172.00 3,780.00 -6,392.00 -62.84% 540-3455-66000 TRANSFER OUT 2,987.00 2,987.00 0.00 3,406.00 3,587.00 181.00 5.31% Total Expense: 20,457.51 18,239.12 3,443.88 26,718.00 29,303.00 2,585.00 9.68% Total Fund: 540 - STERLING GLEN 3 - LLD: 2,967.25 6,005.88 -3,443.88 -1,971.00 -3,117.00 -1,146.00 58.14% Fund: 541 - SUNGLOW - LLD
Revenue
541-3460-41030 DIRECT ASSESSMENTS 9,582.38 9,369.66 0.00 9,632.00 9,679.00 47.00 0.49% Total Revenue: 9,582.38 9,369.66 0.00 9,632.00 9,679.00 47.00 0.49% Expense
541-3460-50010 SALARIES-REGULAR 2,870.07 3,199.32 444.09 3,419.00 5,006.00 1,587.00 46.42% 541-3460-50030 OVERTIME 181.82 254.22 9.94 206.00 0.00 -206.00 -100.00% 541-3460-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 317.99 346.17 51.21 415.00 596.00 181.00 43.61% 541-3460-51020 MEDICAL INSURANCE 766.90 804.23 59.03 1,142.00 1,689.00 547.00 47.90% 541-3460-51030 UNEMPLOYMENT INSURANCE 19.85 12.41 0.00 25.00 38.00 13.00 52.00% 541-3460-51040 WORKERS' COMPENSATION 525.55 621.41 189.42 636.00 707.00 71.00 11.16% 541-3460-51050 LIFE INSURANCE 16.80 13.01 1.10 8.00 13.00 5.00 62.50% 541-3460-51060 DENTAL INSURANCE 78.18 71.33 5.51 81.00 116.00 35.00 43.21% 541-3460-51070 MEDICARE TAX 44.53 50.37 6.58 50.00 73.00 23.00 46.00% 541-3460-51075 EMPLOYMENT TRAINING TAX (ETT) 0.02 0.55 0.00 0.00 0.00 0.00 0.00% 541-3460-51080 DEFERRED COMPENSATION 19.72 21.30 4.97 34.00 50.00 16.00 47.06% 541-3460-60080 UTILITIES 1,539.36 1,539.36 256.56 1,651.00 1,739.00 88.00 5.33% 541-3460-61010 PROFESSIONAL SERVICES 656.72 448.47 333.98 591.00 591.00 0.00 0.00% 541-3460-61050 TEMPORARY EMPLOYEE SERVICES 756.25 2,031.87 688.52 1,000.00 1,167.00 167.00 16.70% 541-3460-64040 MISCELLANEOUS 3,371.35 200.00 296.99 5,453.00 1,424.00 -4,029.00 -73.89% 541-3460-66000 TRANSFER OUT 1,622.00 1,622.00 0.00 1,705.00 1,796.00 91.00 5.34% Total Expense: 12,787.11 11,236.02 2,347.90 16,416.00 15,005.00 -1,411.00 -8.60% Total Fund: 541 - SUNGLOW - LLD: -3,204.73 -1,866.36 -2,347.90 -6,784.00 -5,326.00 1,458.00 -21.49% Fund: 542 - WALNUT HAVEN 3 - LLD
Revenue
542-3465-41030 DIRECT ASSESSMENTS 5,817.60 5,763.40 0.00 5,923.00 5,962.00 39.00 0.66% Total Revenue: 5,817.60 5,763.40 0.00 5,923.00 5,962.00 39.00 0.66% Expense
542-3465-50010 SALARIES-REGULAR 2,289.83 2,534.88 378.13 3,419.00 0.00 -3,419.00 -100.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 30 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
542-3465-50030 OVERTIME 138.64 196.35 8.45 206.00 0.00 -206.00 -100.00% 542-3465-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 253.13 275.20 43.60 415.00 0.00 -415.00 -100.00% 542-3465-51020 MEDICAL INSURANCE 610.68 641.45 50.31 1,142.00 0.00 -1,142.00 -100.00% 542-3465-51030 UNEMPLOYMENT INSURANCE 15.79 9.53 0.00 25.00 0.00 -25.00 -100.00% 542-3465-51040 WORKERS' COMPENSATION 392.39 463.97 141.43 636.00 0.00 -636.00 -100.00% 542-3465-51050 LIFE INSURANCE 13.30 10.15 0.96 8.00 0.00 -8.00 -100.00% 542-3465-51060 DENTAL INSURANCE 62.18 56.72 4.75 81.00 0.00 -81.00 -100.00% 542-3465-51070 MEDICARE TAX 35.35 39.59 5.58 50.00 0.00 -50.00 -100.00% 542-3465-51075 EMPLOYMENT TRAINING TAX (ETT) 0.02 0.43 0.00 0.00 0.00 0.00 0.00% 542-3465-51080 DEFERRED COMPENSATION 15.69 16.87 4.26 34.00 0.00 -34.00 -100.00% 542-3465-60080 UTILITIES 1,544.40 1,544.40 257.40 1,656.00 1,745.00 89.00 5.37% 542-3465-61010 PROFESSIONAL SERVICES 617.58 422.04 313.63 555.00 555.00 0.00 0.00% 542-3465-61050 TEMPORARY EMPLOYEE SERVICES 604.49 1,624.07 550.33 799.00 933.00 134.00 16.77% 542-3465-64040 MISCELLANEOUS 2,239.27 200.00 202.00 2,728.00 6,411.00 3,683.00 135.01% 542-3465-66000 TRANSFER OUT 971.00 971.00 0.00 2,827.00 0.00 -2,827.00 -100.00% Total Expense: 9,803.74 9,006.65 1,960.83 14,581.00 9,644.00 -4,937.00 -33.86% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -3,986.14 -3,243.25 -1,960.83 -8,658.00 -3,682.00 4,976.00 -57.47% Fund: 543 - EUCLID SOUTH LLD
Revenue
543-3470-41030 DIRECT ASSESSMENTS 18,059.90 18,916.88 0.00 18,913.00 19,878.00 965.00 5.10% Total Revenue: 18,059.90 18,916.88 0.00 18,913.00 19,878.00 965.00 5.10% Expense
543-3470-50010 SALARIES-REGULAR 0.00 0.00 354.64 3,419.00 4,001.00 582.00 17.02% 543-3470-50030 OVERTIME 0.00 0.00 7.94 206.00 0.00 -206.00 -100.00% 543-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 40.91 415.00 476.00 61.00 14.70% 543-3470-51020 MEDICAL INSURANCE 0.00 0.00 47.08 1,142.00 1,350.00 208.00 18.21% 543-3470-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.00 25.00 31.00 6.00 24.00% 543-3470-51040 WORKERS' COMPENSATION 0.00 0.00 0.00 636.00 565.00 -71.00 -11.16% 543-3470-51050 LIFE INSURANCE 0.00 0.00 0.91 8.00 10.00 2.00 25.00% 543-3470-51060 DENTAL INSURANCE 0.00 0.00 4.42 81.00 93.00 12.00 14.81% 543-3470-51070 MEDICARE TAX 0.00 0.00 5.23 50.00 58.00 8.00 16.00% 543-3470-51080 DEFERRED COMPENSATION 0.00 0.00 4.04 34.00 40.00 6.00 17.65% 543-3470-60080 UTILITIES 453.62 502.48 107.69 5,151.00 5,424.00 273.00 5.30% 543-3470-61010 PROFESSIONAL SERVICES 632.55 432.07 321.54 569.00 569.00 0.00 0.00% 543-3470-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 300.00 0.00 -300.00 -100.00% 543-3470-64040 MISCELLANEOUS 2,662.42 1,012.61 302.00 6,185.00 4,001.00 -2,184.00 -35.31% Budget Comparison Report
9/7/2023 1:48:55 PM Page 31 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
543-3470-66000 TRANSFER OUT 2,065.00 2,065.00 0.00 2,171.00 2,287.00 116.00 5.34% Total Expense: 5,813.59 4,012.16 1,196.40 20,392.00 18,905.00 -1,487.00 -7.29% Total Fund: 543 - EUCLID SOUTH LLD: 12,246.31 14,904.72 -1,196.40 -1,479.00 973.00 2,452.00 -165.79% Fund: 544 - EUCLID NORTH LLD
Revenue
544-3475-41030 DIRECT ASSESSMENTS 0.00 15,520.00 0.00 15,516.00 16,190.00 674.00 4.34% Total Revenue: 0.00 15,520.00 0.00 15,516.00 16,190.00 674.00 4.34% Expense
544-3470-50010 SALARIES- REGULAR 0.00 0.00 244.84 3,419.00 2,756.00 -663.00 -19.39% 544-3470-50030 OVERTIME 0.00 0.00 5.48 206.00 0.00 -206.00 -100.00% 544-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 28.24 415.00 328.00 -87.00 -20.96% 544-3470-51020 MEDICAL INSURANCE 0.00 0.00 32.55 1,142.00 930.00 -212.00 -18.56% 544-3470-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.00 25.00 21.00 -4.00 -16.00% 544-3470-51040 WORKERS' COMPENSATION 0.00 0.00 0.00 636.00 389.00 -247.00 -38.84% 544-3470-51050 LIFE INSURANCE 0.00 0.00 0.60 8.00 7.00 -1.00 -12.50% 544-3470-51060 DENTAL INSURANCE 0.00 0.00 3.04 81.00 64.00 -17.00 -20.99% 544-3470-51070 MEDICARE TAX 0.00 0.00 3.65 50.00 40.00 -10.00 -20.00% 544-3470-51080 DEFERRED COMPENSATION 0.00 0.00 2.74 34.00 28.00 -6.00 -17.65% 544-3470-60080 UTILITIES 0.00 0.00 0.00 3,548.00 3,551.00 3.00 0.08% 544-3470-61010 PROFESSIONAL SERVICES 0.00 0.00 310.81 550.00 550.00 0.00 0.00% 544-3470-64040 MISCELLANEOUS 0.00 230.73 302.00 4,260.00 2,951.00 -1,309.00 -30.73% 544-3470-66000 TRANSFER OUT 0.00 0.00 0.00 1,495.00 1,575.00 80.00 5.35% Total Expense: 0.00 230.73 933.95 15,869.00 13,190.00 -2,679.00 -16.88% Total Fund: 544 - EUCLID NORTH LLD: 0.00 15,289.27 -933.95 -353.00 3,000.00 3,353.00 -949.86% Fund: 550 - CENTRAL HUGHSON 2 - BAD
Revenue
550-3505-41030 DIRECT ASSESSMENTS 8,180.22 7,574.87 0.00 8,227.00 9,279.00 1,052.00 12.79% Total Revenue: 8,180.22 7,574.87 0.00 8,227.00 9,279.00 1,052.00 12.79% Expense
550-3505-50010 SALARIES-REGULAR 7.20 9.45 547.49 2,720.00 4,076.00 1,356.00 49.85% 550-3505-50030 OVERTIME 0.00 0.00 10.57 110.00 0.00 -110.00 -100.00% 550-3505-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.54 0.75 60.24 313.00 451.00 138.00 44.09% 550-3505-51020 MEDICAL INSURANCE 1.48 2.10 80.43 882.00 1,357.00 475.00 53.85% 550-3505-51030 UNEMPLOYMENT INSURANCE 0.00 0.02 0.00 19.00 32.00 13.00 68.42% 550-3505-51040 WORKERS' COMPENSATION 217.23 256.84 78.29 708.00 583.00 -125.00 -17.66% 550-3505-51050 LIFE INSURANCE 0.02 0.00 1.56 7.00 12.00 5.00 71.43% 550-3505-51060 DENTAL INSURANCE 0.16 0.30 7.71 66.00 559.00 493.00 746.97% Budget Comparison Report
9/7/2023 1:48:55 PM Page 32 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
550-3505-51070 MEDICARE TAX 0.10 0.15 8.07 39.00 59.00 20.00 51.28% 550-3505-51080 DEFERRED COMPENSATION 0.04 0.00 5.78 26.00 40.00 14.00 53.85% 550-3505-61010 PROFESSIONAL SERVICES 793.43 541.46 404.05 715.00 715.00 0.00 0.00% 550-3505-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 200.00 0.00 -200.00 -100.00% 550-3505-64040 MISCELLANEOUS 1,567.11 5,533.00 88.70 5,999.00 9,942.00 3,943.00 65.73% 550-3505-66000 TRANSFER OUT 2,198.00 2,198.00 0.00 6,048.00 2,434.00 -3,614.00 -59.76% Total Expense: 4,785.31 8,542.07 1,292.89 17,852.00 20,260.00 2,408.00 13.49% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: 3,394.91 -967.20 -1,292.89 -9,625.00 -10,981.00 -1,356.00 14.09% Fund: 551 - FEATHERS GLEN - BAD
Revenue
551-3510-41030 DIRECT ASSESSMENTS 12,190.28 12,566.60 0.00 12,563.00 13,152.00 589.00 4.69% Total Revenue: 12,190.28 12,566.60 0.00 12,563.00 13,152.00 589.00 4.69% Expense
551-3510-50010 SALARIES-REGULAR 4,907.10 5,473.52 598.46 2,720.00 4,460.00 1,740.00 63.97% 551-3510-50030 OVERTIME 273.59 379.41 11.55 110.00 0.00 -110.00 -100.00% 551-3510-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 517.34 563.13 65.90 313.00 494.00 181.00 57.83% 551-3510-51020 MEDICAL INSURANCE 1,294.19 1,353.93 88.02 882.00 1,485.00 603.00 68.37% 551-3510-51030 UNEMPLOYMENT INSURANCE 30.52 19.51 0.00 19.00 35.00 16.00 84.21% 551-3510-51040 WORKERS' COMPENSATION 959.98 1,135.09 346.01 708.00 638.00 -70.00 -9.89% 551-3510-51050 LIFE INSURANCE 28.84 22.42 1.72 7.00 13.00 6.00 85.71% 551-3510-51060 DENTAL INSURANCE 133.36 123.37 8.42 66.00 101.00 35.00 53.03% 551-3510-51070 MEDICARE TAX 75.37 85.12 8.83 39.00 65.00 26.00 66.67% 551-3510-51075 EMPLOYMENT TRAINING TAX (ETT) 0.03 0.89 0.00 0.00 0.00 0.00 0.00% 551-3510-51080 DEFERRED COMPENSATION 34.07 36.49 6.34 26.00 44.00 18.00 69.23% 551-3510-61010 PROFESSIONAL SERVICES 602.97 412.01 306.29 542.00 542.00 0.00 0.00% 551-3510-61050 TEMPORARY EMPLOYEE SERVICES 1,103.56 2,964.84 1,004.65 1,459.00 1,167.00 -292.00 -20.01% 551-3510-64040 MISCELLANEOUS 17.11 950.00 -160.70 1,706.00 1,116.00 -590.00 -34.58% 551-3510-66000 TRANSFER OUT 1,236.00 1,236.00 0.00 1,638.00 1,369.00 -269.00 -16.42% Total Expense: 11,214.03 14,755.73 2,285.49 10,235.00 11,529.00 1,294.00 12.64% Total Fund: 551 - FEATHERS GLEN - BAD: 976.25 -2,189.13 -2,285.49 2,328.00 1,623.00 -705.00 -30.28% Fund: 552 - FONTANA RANCH NORTH BAD
Revenue
552-3515-41030 DIRECT ASSESSMENTS 23,616.80 23,616.80 0.00 23,614.00 24,708.00 1,094.00 4.63% Total Revenue: 23,616.80 23,616.80 0.00 23,614.00 24,708.00 1,094.00 4.63% Expense
552-3515-50010 SALARIES-REGULAR 1,849.14 5,062.95 597.02 2,720.00 4,434.00 1,714.00 63.01% 552-3515-50030 OVERTIME 102.67 142.36 11.55 110.00 0.00 -110.00 -100.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 33 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
552-3515-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 194.76 211.88 65.78 313.00 491.00 178.00 56.87% 552-3515-51020 MEDICAL INSURANCE 487.09 1,509.54 87.64 882.00 1,476.00 594.00 67.35% 552-3515-51030 UNEMPLOYMENT INSURANCE 11.46 7.34 0.00 19.00 34.00 15.00 78.95% 552-3515-51040 WORKERS' COMPENSATION 434.43 1,513.69 156.59 708.00 635.00 -73.00 -10.31% 552-3515-51050 LIFE INSURANCE 10.62 8.42 1.71 7.00 13.00 6.00 85.71% 552-3515-51060 DENTAL INSURANCE 50.39 46.32 8.40 66.00 101.00 35.00 53.03% 552-3515-51070 MEDICARE TAX 28.33 32.11 8.81 39.00 64.00 25.00 64.10% 552-3515-51075 EMPLOYMENT TRAINING TAX (ETT) 0.01 0.31 0.00 0.00 0.00 0.00 0.00% 552-3515-51080 DEFERRED COMPENSATION 13.01 13.81 6.34 26.00 44.00 18.00 69.23% 552-3515-60080 UTILITIES 0.00 0.00 0.00 6,492.00 6,836.00 344.00 5.30% 552-3515-61010 PROFESSIONAL SERVICES 656.72 448.47 333.98 591.00 591.00 0.00 0.00% 552-3515-61050 TEMPORARY EMPLOYEE SERVICES 414.13 4,112.64 377.02 547.00 2,358.00 1,811.00 331.08% 552-3515-64040 MISCELLANEOUS 1,017.11 1,150.00 -200.90 2,791.00 1,777.00 -1,014.00 -36.33% 552-3515-66000 TRANSFER OUT 2,350.00 2,350.00 0.00 3,475.00 2,602.00 -873.00 -25.12% Total Expense: 7,619.87 16,609.84 1,453.94 18,786.00 21,456.00 2,670.00 14.21% Total Fund: 552 - FONTANA RANCH NORTH BAD: 15,996.93 7,006.96 -1,453.94 4,828.00 3,252.00 -1,576.00 -32.64% Fund: 553 - FONTANA RANCH SOUTH - BAD
Revenue
553-3520-41030 DIRECT ASSESSMENTS 14,201.24 14,977.46 0.00 15,387.00 16,732.00 1,345.00 8.74% Total Revenue: 14,201.24 14,977.46 0.00 15,387.00 16,732.00 1,345.00 8.74% Expense
553-3520-50010 SALARIES-REGULAR 7,957.22 5,874.30 654.74 2,720.00 4,882.00 2,162.00 79.49% 553-3520-50030 OVERTIME 443.93 615.47 12.65 110.00 0.00 -110.00 -100.00% 553-3520-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 839.14 913.45 72.10 313.00 540.00 227.00 72.52% 553-3520-51020 MEDICAL INSURANCE 2,098.77 1,194.53 96.13 882.00 1,626.00 744.00 84.35% 553-3520-51030 UNEMPLOYMENT INSURANCE 49.56 31.69 0.00 19.00 38.00 19.00 100.00% 553-3520-51040 WORKERS' COMPENSATION 1,569.58 855.90 565.73 708.00 699.00 -9.00 -1.27% 553-3520-51050 LIFE INSURANCE 46.72 36.35 1.84 7.00 14.00 7.00 100.00% 553-3520-51060 DENTAL INSURANCE 216.16 199.45 9.24 66.00 111.00 45.00 68.18% 553-3520-51070 MEDICARE TAX 121.94 138.08 9.70 39.00 71.00 32.00 82.05% 553-3520-51075 EMPLOYMENT TRAINING TAX (ETT) 0.06 1.51 0.00 0.00 0.00 0.00 0.00% 553-3520-51080 DEFERRED COMPENSATION 55.31 59.18 6.92 26.00 48.00 22.00 84.62% 553-3520-60080 UTILITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 553-3520-61010 PROFESSIONAL SERVICES 617.95 422.04 314.20 556.00 556.00 0.00 0.00% 553-3520-61050 TEMPORARY EMPLOYEE SERVICES 1,790.38 1,809.95 1,629.88 2,366.00 875.00 -1,491.00 -63.02% 553-3520-64040 MISCELLANEOUS 517.11 800.00 -140.60 1,407.00 1,278.00 -129.00 -9.17% Budget Comparison Report
9/7/2023 1:48:55 PM Page 34 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
553-3520-66000 TRANSFER OUT 1,374.00 1,374.00 0.00 1,949.00 1,522.00 -427.00 -21.91% Total Expense: 17,697.83 14,325.90 3,232.53 11,168.00 12,260.00 1,092.00 9.78% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: -3,496.59 651.56 -3,232.53 4,219.00 4,472.00 253.00 6.00% Fund: 554 - STERLING GLEN 3 - BAD
Revenue
554-3525-41030 DIRECT ASSESSMENTS 16,532.82 17,173.85 0.00 17,591.00 18,703.00 1,112.00 6.32% Total Revenue: 16,532.82 17,173.85 0.00 17,591.00 18,703.00 1,112.00 6.32% Expense
554-3525-50010 SALARIES-REGULAR 2,447.68 2,730.12 347.86 2,720.00 2,599.00 -121.00 -4.45% 554-3525-50030 OVERTIME 136.67 189.51 6.71 110.00 0.00 -110.00 -100.00% 554-3525-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 258.55 280.33 38.25 313.00 288.00 -25.00 -7.99% 554-3525-51020 MEDICAL INSURANCE 646.23 678.99 51.19 882.00 866.00 -16.00 -1.81% 554-3525-51030 UNEMPLOYMENT INSURANCE 15.46 9.72 0.00 19.00 20.00 1.00 5.26% 554-3525-51040 WORKERS' COMPENSATION 525.55 621.41 189.42 708.00 372.00 -336.00 -47.46% 554-3525-51050 LIFE INSURANCE 16.44 13.94 0.99 7.00 8.00 1.00 14.29% 554-3525-51060 DENTAL INSURANCE 65.48 58.89 4.97 66.00 59.00 -7.00 -10.61% 554-3525-51070 MEDICARE TAX 37.28 40.94 5.11 39.00 38.00 -1.00 -2.56% 554-3525-51075 EMPLOYMENT TRAINING TAX (ETT) 0.02 0.98 0.00 0.00 0.00 0.00 0.00% 554-3525-51080 DEFERRED COMPENSATION 16.77 17.14 3.73 26.00 26.00 0.00 0.00% 554-3525-61010 PROFESSIONAL SERVICES 637.61 435.72 323.80 573.00 573.00 0.00 0.00% 554-3525-61050 TEMPORARY EMPLOYEE SERVICES 550.52 1,479.00 501.17 727.00 875.00 148.00 20.36% 554-3525-64040 MISCELLANEOUS 17.11 2,228.23 -417.50 13,434.00 14,049.00 615.00 4.58% 554-3525-66000 TRANSFER OUT 2,471.00 2,471.00 0.00 3,241.00 2,736.00 -505.00 -15.58% 554-3525-70050 OTHER EQUIPMENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 7,842.37 11,255.92 1,055.70 22,865.00 22,509.00 -356.00 -1.56% Total Fund: 554 - STERLING GLEN 3 - BAD: 8,690.45 5,917.93 -1,055.70 -5,274.00 -3,806.00 1,468.00 -27.83% Fund: 555 - EUCLID SOUTH - BAD
Revenue
555-3470-41030 DIRECT ASSESSMENTS 19,710.38 19,710.38 0.00 19,707.00 20,337.00 630.00 3.20% Total Revenue: 19,710.38 19,710.38 0.00 19,707.00 20,337.00 630.00 3.20% Expense
555-3470-50010 SALARIES-REGULAR 0.00 0.00 328.01 2,720.00 2,443.00 -277.00 -10.18% 555-3470-50030 OVERTIME 0.00 0.00 6.33 110.00 0.00 -110.00 -100.00% 555-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 36.10 313.00 270.00 -43.00 -13.74% 555-3470-51020 MEDICAL INSURANCE 0.00 0.00 48.25 882.00 814.00 -68.00 -7.71% 555-3470-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.00 19.00 19.00 0.00 0.00% 555-3470-51040 WORKERS' COMPENSATION 0.00 0.00 0.00 708.00 350.00 -358.00 -50.56% Budget Comparison Report
9/7/2023 1:48:55 PM Page 35 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
555-3470-51050 LIFE INSURANCE 0.00 0.00 0.92 7.00 7.00 0.00 0.00% 555-3470-51060 DENTAL INSURANCE 0.00 0.00 4.67 66.00 56.00 -10.00 -15.15% 555-3470-51070 MEDICARE TAX 0.00 0.00 4.81 39.00 35.00 -4.00 -10.26% 555-3470-51080 DEFERRED COMPENSATION 0.00 0.00 3.49 26.00 24.00 -2.00 -7.69% 555-3470-60080 UTILITIES 0.00 0.00 0.00 3,326.00 3,502.00 176.00 5.29% 555-3470-61010 PROFESSIONAL SERVICES 632.55 432.07 321.54 569.00 569.00 0.00 0.00% 555-3470-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 100.00 0.00 -100.00 -100.00% 555-3470-64040 MISCELLANEOUS 0.00 0.00 0.00 1,734.00 2,727.00 993.00 57.27% 555-3470-66000 TRANSFER OUT 1,316.00 1,316.00 0.00 2,150.00 1,458.00 -692.00 -32.19% Total Expense: 1,948.55 1,748.07 754.12 12,769.00 12,274.00 -495.00 -3.88% Total Fund: 555 - EUCLID SOUTH - BAD: 17,761.83 17,962.31 -754.12 6,938.00 8,063.00 1,125.00 16.22% Fund: 556 - EUCLID NORTH -BAD
Revenue
556-3475-41030 DIRECT ASSESSMENTS 0.00 13,170.00 0.00 13,167.00 13,754.00 587.00 4.46% Total Revenue: 0.00 13,170.00 0.00 13,167.00 13,754.00 587.00 4.46% Expense
556-3470-50010 SALARIES- REGULAR 0.00 0.00 227.28 2,720.00 1,683.00 -1,037.00 -38.13% 556-3470-50030 OVERTIME 0.00 0.00 4.40 110.00 0.00 -110.00 -100.00% 556-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 25.04 313.00 186.00 -127.00 -40.58% 556-3470-51020 MEDICAL INSURANCE 0.00 0.00 33.65 882.00 560.00 -322.00 -36.51% 556-3470-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.00 0.00 13.00 13.00 0.00% 556-3470-51040 WORKERS' COMPENSATION 0.00 0.00 0.00 708.00 241.00 -467.00 -65.96% 556-3470-51050 LIFE INSURANCE 0.00 0.00 0.74 7.00 5.00 -2.00 -28.57% 556-3470-51060 DENTAL INSURANCE 0.00 0.00 3.48 66.00 38.00 -28.00 -42.42% 556-3470-51070 MEDICARE TAX 0.00 0.00 3.67 39.00 24.00 -15.00 -38.46% 556-3470-51080 DEFERRED COMPENSATION 0.00 0.00 2.49 26.00 17.00 -9.00 -34.62% 556-3470-60080 UTILITIES 0.00 0.00 0.00 2,291.00 2,413.00 122.00 5.33% 556-3470-61010 PROFESSIONAL SERVICES 0.00 0.00 310.81 0.00 550.00 550.00 0.00% 556-3470-64040 MISCELLANEOUS 0.00 0.00 0.00 1,607.00 2,441.00 834.00 51.90% 556-3470-66000 TRANSFER OUT 0.00 0.00 0.00 1,556.00 1,083.00 -473.00 -30.40% Total Expense: 0.00 0.00 611.56 10,325.00 9,254.00 -1,071.00 -10.37% Total Fund: 556 - EUCLID NORTH -BAD: 0.00 13,170.00 -611.56 2,842.00 4,500.00 1,658.00 58.34% Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT Revenue
560-3605-41030 DIRECT ASSESSMENTS 18,352.86 19,198.95 0.00 19,180.00 20,152.00 972.00 5.07% Total Revenue: 18,352.86 19,198.95 0.00 19,180.00 20,152.00 972.00 5.07% Budget Comparison Report
9/7/2023 1:48:55 PM Page 36 of 45
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
560-3605-50010 SALARIES-REGULAR 0.00 0.00 0.00 2,720.00 0.00 -2,720.00 -100.00% 560-3605-50030 OVERTIME 0.00 0.00 0.00 110.00 0.00 -110.00 -100.00% 560-3605-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 0.00 313.00 0.00 -313.00 -100.00% 560-3605-51020 MEDICAL INSURANCE 0.00 0.00 0.00 882.00 0.00 -882.00 -100.00% 560-3605-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.00 19.00 0.00 -19.00 -100.00% 560-3605-51040 WORKERS' COMPENSATION 238.14 281.72 85.89 708.00 0.00 -708.00 -100.00% 560-3605-51050 LIFE INSURANCE 0.00 0.00 0.00 7.00 0.00 -7.00 -100.00% 560-3605-51060 DENTAL INSURANCE 0.00 0.00 0.00 66.00 0.00 -66.00 -100.00% 560-3605-51070 MEDICARE TAX 0.00 0.00 0.00 39.00 0.00 -39.00 -100.00% 560-3605-51080 DEFERRED COMPENSATION 0.00 0.00 0.00 26.00 0.00 -26.00 -100.00% 560-3605-60080 UTILITIES 369.84 384.56 65.84 1,000.00 0.00 -1,000.00 -100.00% 560-3605-61010 PROFESSIONAL SERVICES 599.20 409.28 304.59 539.00 539.00 0.00 0.00% 560-3605-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-64040 MISCELLANEOUS 1,736.13 0.00 0.00 11,054.00 16,291.00 5,237.00 47.38% 560-3605-66000 TRANSFER OUT 9,450.00 9,450.00 0.00 6,587.00 2,322.00 -4,265.00 -64.75% Total Expense: 12,393.31 10,525.56 456.32 24,070.00 19,152.00 -4,918.00 -20.43% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 5,959.55 8,673.39 -456.32 -4,890.00 1,000.00 5,890.00 -120.45% Report Total: 6,934,852.90 4,737,127.54 390,197.73 -244,631.19 345,335.82 589,967.01 -241.17% Budget Comparison Report
9/7/2023 1:48:55 PM Page 37 of 45
Group Summary
Account Typ…
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Revenue 3,659,218.07 3,560,199.26 136,721.43 3,911,028.00 3,990,288.00 79,260.00 2.03% Expense 3,369,652.90 3,714,965.65 503,231.14 3,928,496.00 4,022,386.00 93,890.00 2.39% Total Fund: 100 - GENERAL FUND: 289,565.17 -154,766.39 -366,509.71 -17,468.00 -32,098.00 -14,630.00 83.75% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Revenue 122,153.52 125,571.80 0.00 27,000.00 61,847.00 34,847.00 129.06% Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 122,153.52 125,571.80 0.00 27,000.00 61,847.00 34,847.00 129.06% Fund: 210 - SEWER
Revenue 2,355,201.50 2,441,588.62 616,691.77 2,698,516.00 2,738,516.00 40,000.00 1.48% Expense 2,277,399.54 2,288,356.83 311,463.47 2,709,802.00 2,664,548.00 -45,254.00 -1.67% Total Fund: 210 - SEWER: 77,801.96 153,231.79 305,228.30 -11,286.00 73,968.00 85,254.00 -755.40% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Revenue 272,446.33 288,220.65 0.00 284,850.00 284,850.00 0.00 0.00% Expense 1,044,382.47 703,469.44 12,900.00 1,001,938.00 1,001,938.00 0.00 0.00% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -771,936.14 -415,248.79 -12,900.00 -717,088.00 -717,088.00 0.00 0.00% Fund: 220 - SEWER CAPACITY FEE
Revenue 659,491.39 460,302.16 68,775.00 502,000.00 502,000.00 0.00 0.00% Expense 4,461.40 162.50 0.00 262,516.00 262,516.00 0.00 0.00% Total Fund: 220 - SEWER CAPACITY FEE: 655,029.99 460,139.66 68,775.00 239,484.00 239,484.00 0.00 0.00% Fund: 225 - WWTP EXPANSION
Revenue 480,499.67 566,638.23 0.00 615,706.00 615,706.00 0.00 0.00% Expense 106,673.79 101,829.16 0.00 96,936.00 96,936.00 0.00 0.00% Total Fund: 225 - WWTP EXPANSION: 373,825.88 464,809.07 0.00 518,770.00 518,770.00 0.00 0.00% Fund: 240 - WATER
Revenue 5,969,685.77 2,107,120.35 571,265.20 2,147,100.00 2,222,100.00 75,000.00 3.49% Expense 1,476,760.18 1,360,255.93 268,081.40 1,724,983.00 1,768,948.00 43,965.00 2.55% Total Fund: 240 - WATER: 4,492,925.59 746,864.42 303,183.80 422,117.00 453,152.00 31,035.00 7.35% Fund: 245 - WATER TCP123
Revenue 999,900.00 1,000,000.00 0.00 1,000,000.00 1,000,000.00 0.00 0.00% Expense 145,796.28 32,530.05 0.00 0.00 50,000.00 50,000.00 0.00% Total Fund: 245 - WATER TCP123: 854,103.72 967,469.95 0.00 1,000,000.00 950,000.00 -50,000.00 -5.00% Fund: 250 - WATER CAPACITY FEE
Revenue 190,663.00 165,430.50 40,595.00 410,724.00 410,724.00 0.00 0.00% Expense 4,461.40 162.50 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 250 - WATER CAPACITY FEE: 186,201.60 165,268.00 40,595.00 400,724.00 400,724.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 38 of 45
Account Typ…
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 255 - WATER FIXED ASSET REPLACEMENT
Revenue 2,681,396.89 4,779,263.48 0.00 2,468,884.00 2,468,884.00 0.00 0.00% Expense 3,841,841.79 2,537,824.87 7,076.41 2,668,669.00 2,668,669.00 0.00 0.00% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: -1,160,444.90 2,241,438.61 -7,076.41 -199,785.00 -199,785.00 0.00 0.00% Fund: 270 - COMMUNITY/SENIOR CENTER
Revenue 26,708.96 10,184.34 1,740.00 173,500.00 173,500.00 0.00 0.00% Expense 42,707.60 248,546.78 108,871.84 171,750.00 171,750.00 0.00 0.00% Total Fund: 270 - COMMUNITY/SENIOR CENTER: -15,998.64 -238,362.44 -107,131.84 1,750.00 1,750.00 0.00 0.00% Fund: 280 - USF COMMUNITY CENTER
Revenue 6,634.00 2,210.00 0.00 2,500.00 2,500.00 0.00 0.00% Expense 9,190.51 5,530.85 611.72 13,020.00 13,020.00 0.00 0.00% Total Fund: 280 - USF COMMUNITY CENTER: -2,556.51 -3,320.85 -611.72 -10,520.00 -10,520.00 0.00 0.00% Fund: 310 - GARBAGE
Revenue 742,496.51 911,964.90 232,325.89 939,000.00 939,000.00 0.00 0.00% Expense 734,135.16 920,107.20 0.00 939,000.00 922,200.00 -16,800.00 -1.79% Total Fund: 310 - GARBAGE: 8,361.35 -8,142.30 232,325.89 0.00 16,800.00 16,800.00 0.00% Fund: 320 - GAS TAX 2103
Revenue 57,369.25 55,845.90 11,018.98 69,434.00 69,434.00 0.00 0.00% Expense 38,600.00 3,600.00 0.00 41,100.00 41,100.00 0.00 0.00% Total Fund: 320 - GAS TAX 2103: 18,769.25 52,245.90 11,018.98 28,334.00 28,334.00 0.00 0.00% Fund: 321 - GAS TAX 2105
Revenue 40,604.55 38,999.76 7,569.07 47,022.00 47,022.00 0.00 0.00% Expense 21,084.63 23,646.05 3,025.14 25,500.00 25,500.00 0.00 0.00% Total Fund: 321 - GAS TAX 2105: 19,519.92 15,353.71 4,543.93 21,522.00 21,522.00 0.00 0.00% Fund: 322 - GAS TAX 2106
Revenue 28,418.10 27,145.84 5,267.54 31,933.00 31,933.00 0.00 0.00% Expense 43,767.48 48,169.09 7,632.33 45,000.00 45,000.00 0.00 0.00% Total Fund: 322 - GAS TAX 2106: -15,349.38 -21,023.25 -2,364.79 -13,067.00 -13,067.00 0.00 0.00% Fund: 323 - GAS TAX 2107
Revenue 48,563.10 53,008.79 10,331.94 65,621.00 66,114.00 493.00 0.75% Expense 47,694.61 47,740.84 1,895.07 50,000.00 50,000.00 0.00 0.00% Total Fund: 323 - GAS TAX 2107: 868.49 5,267.95 8,436.87 15,621.00 16,114.00 493.00 3.16% Fund: 324 - GAS TAX 2107.5
Revenue 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Expense 1,000.00 1,000.00 0.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 2,000.00 1,000.00 1,000.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 39 of 45
Account Typ…
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 325 - MEASURE L SALES TAX - ROADS
Revenue 501,958.24 371,211.49 81,002.90 390,000.00 390,000.00 0.00 0.00% Expense 14,396.80 8,152.50 3,225.00 882,000.00 882,000.00 0.00 0.00% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 487,561.44 363,058.99 77,777.90 -492,000.00 -492,000.00 0.00 0.00% Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Revenue 148,104.41 171,724.43 15,011.73 181,616.00 181,616.00 0.00 0.00% Expense 8,741.50 74,400.87 0.00 243,717.00 243,717.00 0.00 0.00% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 139,362.91 97,323.56 15,011.73 -62,101.00 -62,101.00 0.00 0.00% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Revenue 46,561.53 30,433.68 8,790.00 108,864.00 148,864.00 40,000.00 36.74% Expense 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00%
Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 46,561.53 30,433.68 8,790.00 98,864.00 138,864.00 40,000.00 40.46% Fund: 371 - TRENCH CUT FUND
Revenue 219,000.00 0.00 0.00 0.00 0.00 0.00 0.00%
Expense 0.00 0.00 0.00 138,380.32 138,380.32 0.00 0.00% Total Fund: 371 - TRENCH CUT FUND: 219,000.00 0.00 0.00 -138,380.32 -138,380.32 0.00 0.00% Fund: 372 - IT RESERVE
Revenue 14,724.85 15,079.59 0.00 15,000.00 15,000.00 0.00 0.00% Expense 3,157.90 10,843.52 0.00 35,000.00 35,000.00 0.00 0.00% Total Fund: 372 - IT RESERVE: 11,566.95 4,236.07 0.00 -20,000.00 -20,000.00 0.00 0.00% Fund: 374 - DIABILITY ACCESS AND EDUCATION
Revenue 1,234.62 1,077.30 41.04 1,200.00 1,200.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,234.62 1,077.30 41.04 1,200.00 1,200.00 0.00 0.00% Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
Revenue 61,703.86 0.00 0.00 0.00 0.00 0.00 0.00%
Expense 61,703.86 667,147.11 115,363.07 344,669.00 344,669.00 0.00 0.00% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 -667,147.11 -115,363.07 -344,669.00 -344,669.00 0.00 0.00% Fund: 383 - VEHICLE ABATEMENT
Revenue 19,183.24 25,771.43 9,276.63 20,000.00 20,000.00 0.00 0.00% Expense 20,000.00 20,000.00 0.00 20,000.00 20,000.00 0.00 0.00% Total Fund: 383 - VEHICLE ABATEMENT: -816.76 5,771.43 9,276.63 0.00 0.00 0.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FU…
Revenue 135,066.29 101,055.51 65,271.25 150,000.00 150,000.00 0.00 0.00% Expense 121,740.18 20,587.79 713.10 170,800.00 170,800.00 0.00 0.00% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 13,326.11 80,467.72 64,558.15 -20,800.00 -20,800.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 40 of 45
Account Typ…
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 392 - 94-STBG-799 HOUSING REHAB
Revenue -562.05 1,231.81 0.00 1,600.00 1,600.00 0.00 0.00% Total Fund: 392 - 94-STBG-799 HOUSING REHAB: -562.05 1,231.81 0.00 1,600.00 1,600.00 0.00 0.00% Fund: 394 - 96-STBG-1013 REHAB
Revenue -517.33 146.86 0.00 0.00 0.00 0.00 0.00%
Total Fund: 394 - 96-STBG-1013 REHAB: -517.33 146.86 0.00 0.00 0.00 0.00 0.00% Fund: 420 - TRANPORTATION STREET PROJECTS
Revenue 487.00 1,417.89 0.00 0.00 0.00 0.00 0.00%
Expense 0.00 450.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 420 - TRANPORTATION STREET PROJECTS: 487.00 967.89 0.00 0.00 0.00 0.00 0.00% Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG
Revenue 37,151.32 6,600.00 2,537.54 0.00 419,911.01 419,911.01 0.00% Expense 868.71 21,172.50 1,080.00 392,997.27 392,997.27 0.00 0.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: 36,282.61 -14,572.50 1,457.54 -392,997.27 26,913.74 419,911.01 -106.85% Fund: 450 - STORM DRAIN DEV IMPACT FEE
Revenue 133,196.18 95,725.51 14,070.00 303,912.00 303,912.00 0.00 0.00% Expense 0.00 31,131.92 0.00 240,129.00 240,129.00 0.00 0.00% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: 133,196.18 64,593.59 14,070.00 63,783.00 63,783.00 0.00 0.00% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Revenue 142,303.11 98,477.46 15,250.00 50,000.00 50,000.00 0.00 0.00% Expense 23,764.56 1,150.00 0.00 4,200.00 4,200.00 0.00 0.00% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 118,538.55 97,327.46 15,250.00 45,800.00 45,800.00 0.00 0.00% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Revenue 196,848.00 123,030.00 10,252.50 240,000.00 240,000.00 0.00 0.00% Expense 0.00 0.00 0.00 615,810.00 615,810.00 0.00 0.00% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 196,848.00 123,030.00 10,252.50 -375,810.00 -375,810.00 0.00 0.00% Fund: 453 - PARK DEV IMPACT FEE
Revenue 119,724.93 80,462.01 0.00 257,536.00 257,536.00 0.00 0.00% Expense 4,200.00 297,913.07 140,304.00 600,298.60 600,298.60 0.00 0.00% Total Fund: 453 - PARK DEV IMPACT FEE: 115,524.93 -217,451.06 -140,304.00 -342,762.60 -342,762.60 0.00 0.00% Fund: 454 - PARKLAND IN LIEU
Revenue 95,044.49 60,200.00 0.00 100,000.00 100,000.00 0.00 0.00% Expense 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00%
Total Fund: 454 - PARKLAND IN LIEU: 95,044.49 60,200.00 0.00 90,000.00 90,000.00 0.00 0.00% Fund: 520 - RDA SUCCESSOR AGENCY
Revenue 364,089.06 379,656.81 0.00 291,600.00 291,600.00 0.00 0.00% Budget Comparison Report
9/7/2023 1:48:55 PM Page 41 of 45
Account Typ…
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Expense 213,246.37 292,541.54 0.00 290,300.00 290,300.00 0.00 0.00% Total Fund: 520 - RDA SUCCESSOR AGENCY: 150,842.69 87,115.27 0.00 1,300.00 1,300.00 0.00 0.00% Fund: 530 - BRITTANY WOODS- LLD
Revenue 8,022.00 8,022.00 0.00 8,018.00 8,060.00 42.00 0.52% Expense 10,393.16 12,074.67 2,272.07 15,014.00 12,712.00 -2,302.00 -15.33% Total Fund: 530 - BRITTANY WOODS- LLD: -2,371.16 -4,052.67 -2,272.07 -6,996.00 -4,652.00 2,344.00 -33.50% Fund: 531 - CENTRAL HUGHSON 2- LLD
Revenue 14,579.44 14,142.49 0.00 14,576.00 14,614.00 38.00 0.26% Expense 13,188.68 10,781.61 2,111.32 17,545.00 18,308.00 763.00 4.35% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: 1,390.76 3,360.88 -2,111.32 -2,969.00 -3,694.00 -725.00 24.42% Fund: 532 - FEATHERS GLEN LLD
Revenue 20,711.24 21,923.36 0.00 21,920.00 23,259.00 1,339.00 6.11% Expense 20,594.52 26,689.76 4,606.31 20,353.00 26,430.00 6,077.00 29.86% Total Fund: 532 - FEATHERS GLEN LLD: 116.72 -4,766.40 -4,606.31 1,567.00 -3,171.00 -4,738.00 -302.36% Fund: 533 - FONTANA RANCH NORTH- LLD
Revenue 25,436.80 28,328.78 0.00 28,325.00 30,028.00 1,703.00 6.01% Expense 23,855.88 21,216.13 3,644.18 34,960.00 33,528.00 -1,432.00 -4.10% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 1,580.92 7,112.65 -3,644.18 -6,635.00 -3,500.00 3,135.00 -47.25% Fund: 534 - FONTANA RANCH SOUTH- LLD
Revenue 16,077.24 16,954.72 0.00 17,419.00 18,936.00 1,517.00 8.71% Expense 14,259.82 13,264.81 2,390.24 19,222.00 16,958.00 -2,264.00 -11.78% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 1,817.42 3,689.91 -2,390.24 -1,803.00 1,978.00 3,781.00 -209.71% Fund: 535 - RHAPSODY I - LLD
Revenue 6,753.20 6,710.20 0.00 6,750.00 6,794.00 44.00 0.65% Expense 9,259.23 7,563.83 1,337.72 15,191.00 11,298.00 -3,893.00 -25.63% Total Fund: 535 - RHAPSODY I - LLD: -2,506.03 -853.63 -1,337.72 -8,441.00 -4,504.00 3,937.00 -46.64% Fund: 536 - RHAPSODY 2- LLD
Revenue 15,344.50 15,214.15 0.00 15,341.00 15,901.00 560.00 3.65% Expense 8,847.48 7,310.72 1,359.70 14,820.00 10,904.00 -3,916.00 -26.42% Total Fund: 536 - RHAPSODY 2- LLD: 6,497.02 7,903.43 -1,359.70 521.00 4,997.00 4,476.00 859.12% Fund: 537 - SANTA FE ESTATES 1 - LLD
Revenue 7,158.00 7,092.00 0.00 7,221.00 7,260.00 39.00 0.54% Expense 19,719.46 26,201.67 5,937.81 16,144.00 20,182.00 4,038.00 25.01% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -12,561.46 -19,109.67 -5,937.81 -8,923.00 -12,922.00 -3,999.00 44.82% Fund: 538 - SANTA FE ESTATES 2 - LLD
Revenue 6,614.18 6,614.18 0.00 6,611.00 6,649.00 38.00 0.57% Budget Comparison Report
9/7/2023 1:48:55 PM Page 42 of 45
Account Typ…
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Expense 18,223.03 20,192.58 4,085.13 12,456.00 16,245.00 3,789.00 30.42% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -11,608.85 -13,578.40 -4,085.13 -5,845.00 -9,596.00 -3,751.00 64.17% Fund: 539 - STARN ESTATES - LLD
Revenue 7,648.82 7,648.82 0.00 7,646.00 7,689.00 43.00 0.56% Expense 9,780.02 7,151.26 1,364.00 15,009.00 11,105.00 -3,904.00 -26.01% Total Fund: 539 - STARN ESTATES - LLD: -2,131.20 497.56 -1,364.00 -7,363.00 -3,416.00 3,947.00 -53.61% Fund: 540 - STERLING GLEN 3 - LLD
Revenue 23,424.76 24,245.00 0.00 24,747.00 26,186.00 1,439.00 5.81% Expense 20,457.51 18,239.12 3,443.88 26,718.00 29,303.00 2,585.00 9.68% Total Fund: 540 - STERLING GLEN 3 - LLD: 2,967.25 6,005.88 -3,443.88 -1,971.00 -3,117.00 -1,146.00 58.14% Fund: 541 - SUNGLOW - LLD
Revenue 9,582.38 9,369.66 0.00 9,632.00 9,679.00 47.00 0.49% Expense 12,787.11 11,236.02 2,347.90 16,416.00 15,005.00 -1,411.00 -8.60% Total Fund: 541 - SUNGLOW - LLD: -3,204.73 -1,866.36 -2,347.90 -6,784.00 -5,326.00 1,458.00 -21.49% Fund: 542 - WALNUT HAVEN 3 - LLD
Revenue 5,817.60 5,763.40 0.00 5,923.00 5,962.00 39.00 0.66% Expense 9,803.74 9,006.65 1,960.83 14,581.00 9,644.00 -4,937.00 -33.86% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -3,986.14 -3,243.25 -1,960.83 -8,658.00 -3,682.00 4,976.00 -57.47% Fund: 543 - EUCLID SOUTH LLD
Revenue 18,059.90 18,916.88 0.00 18,913.00 19,878.00 965.00 5.10% Expense 5,813.59 4,012.16 1,196.40 20,392.00 18,905.00 -1,487.00 -7.29% Total Fund: 543 - EUCLID SOUTH LLD: 12,246.31 14,904.72 -1,196.40 -1,479.00 973.00 2,452.00 -165.79% Fund: 544 - EUCLID NORTH LLD
Revenue 0.00 15,520.00 0.00 15,516.00 16,190.00 674.00 4.34% Expense 0.00 230.73 933.95 15,869.00 13,190.00 -2,679.00 -16.88% Total Fund: 544 - EUCLID NORTH LLD: 0.00 15,289.27 -933.95 -353.00 3,000.00 3,353.00 -949.86% Fund: 550 - CENTRAL HUGHSON 2 - BAD
Revenue 8,180.22 7,574.87 0.00 8,227.00 9,279.00 1,052.00 12.79% Expense 4,785.31 8,542.07 1,292.89 17,852.00 20,260.00 2,408.00 13.49% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: 3,394.91 -967.20 -1,292.89 -9,625.00 -10,981.00 -1,356.00 14.09% Fund: 551 - FEATHERS GLEN - BAD
Revenue 12,190.28 12,566.60 0.00 12,563.00 13,152.00 589.00 4.69% Expense 11,214.03 14,755.73 2,285.49 10,235.00 11,529.00 1,294.00 12.64% Total Fund: 551 - FEATHERS GLEN - BAD: 976.25 -2,189.13 -2,285.49 2,328.00 1,623.00 -705.00 -30.28% Fund: 552 - FONTANA RANCH NORTH BAD
Revenue 23,616.80 23,616.80 0.00 23,614.00 24,708.00 1,094.00 4.63% Budget Comparison Report
9/7/2023 1:48:55 PM Page 43 of 45
Account Typ…
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Expense 7,619.87 16,609.84 1,453.94 18,786.00 21,456.00 2,670.00 14.21% Total Fund: 552 - FONTANA RANCH NORTH BAD: 15,996.93 7,006.96 -1,453.94 4,828.00 3,252.00 -1,576.00 -32.64% Fund: 553 - FONTANA RANCH SOUTH - BAD
Revenue 14,201.24 14,977.46 0.00 15,387.00 16,732.00 1,345.00 8.74% Expense 17,697.83 14,325.90 3,232.53 11,168.00 12,260.00 1,092.00 9.78% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: -3,496.59 651.56 -3,232.53 4,219.00 4,472.00 253.00 6.00% Fund: 554 - STERLING GLEN 3 - BAD
Revenue 16,532.82 17,173.85 0.00 17,591.00 18,703.00 1,112.00 6.32% Expense 7,842.37 11,255.92 1,055.70 22,865.00 22,509.00 -356.00 -1.56% Total Fund: 554 - STERLING GLEN 3 - BAD: 8,690.45 5,917.93 -1,055.70 -5,274.00 -3,806.00 1,468.00 -27.83% Fund: 555 - EUCLID SOUTH - BAD
Revenue 19,710.38 19,710.38 0.00 19,707.00 20,337.00 630.00 3.20% Expense 1,948.55 1,748.07 754.12 12,769.00 12,274.00 -495.00 -3.88% Total Fund: 555 - EUCLID SOUTH - BAD: 17,761.83 17,962.31 -754.12 6,938.00 8,063.00 1,125.00 16.22% Fund: 556 - EUCLID NORTH -BAD
Revenue 0.00 13,170.00 0.00 13,167.00 13,754.00 587.00 4.46% Expense 0.00 0.00 611.56 10,325.00 9,254.00 -1,071.00 -10.37% Total Fund: 556 - EUCLID NORTH -BAD: 0.00 13,170.00 -611.56 2,842.00 4,500.00 1,658.00 58.34% Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT Revenue 18,352.86 19,198.95 0.00 19,180.00 20,152.00 972.00 5.07% Expense 12,393.31 10,525.56 456.32 24,070.00 19,152.00 -4,918.00 -20.43% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 5,959.55 8,673.39 -456.32 -4,890.00 1,000.00 5,890.00 -120.45% Report Total: 6,934,852.90 4,737,127.54 390,197.73 -244,631.19 345,335.82 589,967.01 -241.17% Budget Comparison Report
9/7/2023 1:48:55 PM Page 44 of 45
Fund Summary
Fund
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100 - GENERAL FUND 289,565.17 -154,766.39 -366,509.71 -17,468.00 -32,098.00 -14,630.00 83.75% 105 - GENERAL FUND CONTINGENCY RESE… 122,153.52 125,571.80 0.00 27,000.00 61,847.00 34,847.00 129.06% 210 - SEWER 77,801.96 153,231.79 305,228.30 -11,286.00 73,968.00 85,254.00 -755.40% 215 - SEWER FIXED ASSET REPLACEMENT -771,936.14 -415,248.79 -12,900.00 -717,088.00 -717,088.00 0.00 0.00% 220 - SEWER CAPACITY FEE 655,029.99 460,139.66 68,775.00 239,484.00 239,484.00 0.00 0.00% 225 - WWTP EXPANSION 373,825.88 464,809.07 0.00 518,770.00 518,770.00 0.00 0.00% 240 - WATER 4,492,925.59 746,864.42 303,183.80 422,117.00 453,152.00 31,035.00 7.35% 245 - WATER TCP123 854,103.72 967,469.95 0.00 1,000,000.00 950,000.00 -50,000.00 -5.00% 250 - WATER CAPACITY FEE 186,201.60 165,268.00 40,595.00 400,724.00 400,724.00 0.00 0.00% 255 - WATER FIXED ASSET REPLACEMENT -1,160,444.90 2,241,438.61 -7,076.41 -199,785.00 -199,785.00 0.00 0.00% 270 - COMMUNITY/SENIOR CENTER -15,998.64 -238,362.44 -107,131.84 1,750.00 1,750.00 0.00 0.00% 280 - USF COMMUNITY CENTER -2,556.51 -3,320.85 -611.72 -10,520.00 -10,520.00 0.00 0.00% 310 - GARBAGE 8,361.35 -8,142.30 232,325.89 0.00 16,800.00 16,800.00 0.00% 320 - GAS TAX 2103 18,769.25 52,245.90 11,018.98 28,334.00 28,334.00 0.00 0.00% 321 - GAS TAX 2105 19,519.92 15,353.71 4,543.93 21,522.00 21,522.00 0.00 0.00% 322 - GAS TAX 2106 -15,349.38 -21,023.25 -2,364.79 -13,067.00 -13,067.00 0.00 0.00% 323 - GAS TAX 2107 868.49 5,267.95 8,436.87 15,621.00 16,114.00 493.00 3.16% 324 - GAS TAX 2107.5 1,000.00 1,000.00 2,000.00 1,000.00 1,000.00 0.00 0.00% 325 - MEASURE L SALES TAX - ROADS 487,561.44 363,058.99 77,777.90 -492,000.00 -492,000.00 0.00 0.00% 326 - SB 1-ROADS MAINTENANCE REHABIL… 139,362.91 97,323.56 15,011.73 -62,101.00 -62,101.00 0.00 0.00% 370 - COMMUNITY ENHANCEMENT DEV I… 46,561.53 30,433.68 8,790.00 98,864.00 138,864.00 40,000.00 40.46% 371 - TRENCH CUT FUND 219,000.00 0.00 0.00 -138,380.32 -138,380.32 0.00 0.00% 372 - IT RESERVE 11,566.95 4,236.07 0.00 -20,000.00 -20,000.00 0.00 0.00% 374 - DIABILITY ACCESS AND EDUCATION 1,234.62 1,077.30 41.04 1,200.00 1,200.00 0.00 0.00% 380 - CORONAVIRUS LOCAL FISCAL RECOV… 0.00 -667,147.11 -115,363.07 -344,669.00 -344,669.00 0.00 0.00% 383 - VEHICLE ABATEMENT -816.76 5,771.43 9,276.63 0.00 0.00 0.00 0.00% 384 - SUPPLEMENTAL LAW ENFORCEMENT… 13,326.11 80,467.72 64,558.15 -20,800.00 -20,800.00 0.00 0.00% 392 - 94-STBG-799 HOUSING REHAB -562.05 1,231.81 0.00 1,600.00 1,600.00 0.00 0.00% 394 - 96-STBG-1013 REHAB -517.33 146.86 0.00 0.00 0.00 0.00 0.00% 420 - TRANPORTATION STREET PROJECTS 487.00 967.89 0.00 0.00 0.00 0.00 0.00% 425 - PUBLIC WORKS STREET PROJECTS - … 36,282.61 -14,572.50 1,457.54 -392,997.27 26,913.74 419,911.01 -106.85% 450 - STORM DRAIN DEV IMPACT FEE 133,196.18 64,593.59 14,070.00 63,783.00 63,783.00 0.00 0.00% 451 - PUBLIC FACIILITY DEV IMPACT FEE 118,538.55 97,327.46 15,250.00 45,800.00 45,800.00 0.00 0.00% 452 - PUBLIC FACILITY STREETS DEV IMPA… 196,848.00 123,030.00 10,252.50 -375,810.00 -375,810.00 0.00 0.00% 453 - PARK DEV IMPACT FEE 115,524.93 -217,451.06 -140,304.00 -342,762.60 -342,762.60 0.00 0.00% 454 - PARKLAND IN LIEU 95,044.49 60,200.00 0.00 90,000.00 90,000.00 0.00 0.00% 520 - RDA SUCCESSOR AGENCY 150,842.69 87,115.27 0.00 1,300.00 1,300.00 0.00 0.00% 530 - BRITTANY WOODS- LLD -2,371.16 -4,052.67 -2,272.07 -6,996.00 -4,652.00 2,344.00 -33.50% Budget Comparison Report
9/7/2023 1:48:55 PM Page 45 of 45
Fund
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024

PRELIMINARY
2023-2024
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
531 - CENTRAL HUGHSON 2- LLD 1,390.76 3,360.88 -2,111.32 -2,969.00 -3,694.00 -725.00 24.42% 532 - FEATHERS GLEN LLD 116.72 -4,766.40 -4,606.31 1,567.00 -3,171.00 -4,738.00 -302.36% 533 - FONTANA RANCH NORTH- LLD 1,580.92 7,112.65 -3,644.18 -6,635.00 -3,500.00 3,135.00 -47.25% 534 - FONTANA RANCH SOUTH- LLD 1,817.42 3,689.91 -2,390.24 -1,803.00 1,978.00 3,781.00 -209.71% 535 - RHAPSODY I - LLD -2,506.03 -853.63 -1,337.72 -8,441.00 -4,504.00 3,937.00 -46.64% 536 - RHAPSODY 2- LLD 6,497.02 7,903.43 -1,359.70 521.00 4,997.00 4,476.00 859.12% 537 - SANTA FE ESTATES 1 - LLD -12,561.46 -19,109.67 -5,937.81 -8,923.00 -12,922.00 -3,999.00 44.82% 538 - SANTA FE ESTATES 2 - LLD -11,608.85 -13,578.40 -4,085.13 -5,845.00 -9,596.00 -3,751.00 64.17% 539 - STARN ESTATES - LLD -2,131.20 497.56 -1,364.00 -7,363.00 -3,416.00 3,947.00 -53.61% 540 - STERLING GLEN 3 - LLD 2,967.25 6,005.88 -3,443.88 -1,971.00 -3,117.00 -1,146.00 58.14% 541 - SUNGLOW - LLD -3,204.73 -1,866.36 -2,347.90 -6,784.00 -5,326.00 1,458.00 -21.49% 542 - WALNUT HAVEN 3 - LLD -3,986.14 -3,243.25 -1,960.83 -8,658.00 -3,682.00 4,976.00 -57.47% 543 - EUCLID SOUTH LLD 12,246.31 14,904.72 -1,196.40 -1,479.00 973.00 2,452.00 -165.79% 544 - EUCLID NORTH LLD 0.00 15,289.27 -933.95 -353.00 3,000.00 3,353.00 -949.86% 550 - CENTRAL HUGHSON 2 - BAD 3,394.91 -967.20 -1,292.89 -9,625.00 -10,981.00 -1,356.00 14.09% 551 - FEATHERS GLEN - BAD 976.25 -2,189.13 -2,285.49 2,328.00 1,623.00 -705.00 -30.28% 552 - FONTANA RANCH NORTH BAD 15,996.93 7,006.96 -1,453.94 4,828.00 3,252.00 -1,576.00 -32.64% 553 - FONTANA RANCH SOUTH - BAD -3,496.59 651.56 -3,232.53 4,219.00 4,472.00 253.00 6.00% 554 - STERLING GLEN 3 - BAD 8,690.45 5,917.93 -1,055.70 -5,274.00 -3,806.00 1,468.00 -27.83% 555 - EUCLID SOUTH - BAD 17,761.83 17,962.31 -754.12 6,938.00 8,063.00 1,125.00 16.22% 556 - EUCLID NORTH -BAD 0.00 13,170.00 -611.56 2,842.00 4,500.00 1,658.00 58.34% 560 - PROVINCE PLACE COMMUNITY FACIL… 5,959.55 8,673.39 -456.32 -4,890.00 1,000.00 5,890.00 -120.45% Report Total: 6,934,852.90 4,737,127.54 390,197.73 -244,631.19 345,335.82 589,967.01 -241.17% COH\SYSTEM 8.31.2023 Page 1 of 4
Pooled Cash Report
Hughson
For the Period Ending 8/31/2023
ACCOUNT # ACCOUNT NAME

BEGINNING

BALANCE

CURRENT

ACTIVITY

CURRENT

BALANCE

CLAIM ON CASH
001-10001 CLAIM ON CASH 0.00 0.00 0.00
100-10001 CLAIM ON CASH-GENERAL 3,855,651.36 (223,592.31) 3,632,059.05 105-10001 CLAIM ON CASH - CONTINGENCY RESERVE 1,225,331.19 0.00 1,225,331.19 110-10001 CLAIM ON CASH -FIXED ASSETS 0.00 0.00 0.00
210-10001 CLAIM ON CASH -SEWER 3,613,022.80 71,824.53 3,684,847.33 215-10001 CLAIM ON CASH -SEWER FIXED ASSET REPLACEMENT 4,761,891.81 (8,025.00) 4,753,866.81 220-10001 CLAIM ON CASH -SEWER CAPACITY FEES 522,970.91 68,775.00 591,745.91 225-10001 CLAIM ON CASH -WWTP EXPANSION (175,924.76) 0.00 (175,924.76) 240-10001 CLAIM ON CASH -WATER 1,469,814.72 (42,071.45) 1,427,743.27 245-10001 CLAIM ON CASH -WATER TCP123 4,612,866.17 0.00 4,612,866.17 250-10001 CLAIM ON CASH -WATER CAPACITY FEES 560,265.45 40,595.00 600,860.45 255-10001 CLAIM ON CASH -WATER FIXED ASSET REPLACEMENT 3,165,839.05 (10,960.71) 3,154,878.34 270-10001 CLAIM ON CASH -COMMUNITY/SENIOR CENTER (263,079.58) (63,446.39) (326,525.97) 280-10001 CLAIM ON CASH -USF COMMUNITY CENTER (6,576.68) (607.39) (7,184.07) 310-10001 CLAIM ON CASH -GARBAGE 125,541.32 54,532.04 180,073.36 320-10001 CLAIM ON CASH -GAS TAX 2103 251,698.11 5,608.27 257,306.38 321-10001 CLAIM ON CASH -GAS TAX 2105 111,700.68 1,832.32 113,533.00 322-10001 CLAIM ON CASH -GAS TAX 2106 (38,336.14) (4,920.51) (43,256.65) 323-10001 CLAIM ON CASH -GAS TAX 2107 56,841.84 3,300.82 60,142.66 324-10001 CLAIM ON CASH -GAS TAX 2107.5 4,672.14 2,000.00 6,672.14 325-10001 CLAIM ON CASH-MEASURE L SALES TAX - ROADS 1,720,270.00 0.00 1,720,270.00 326-10001 CLAIM ON CASH-SB 1-RDS MAINTENANCE REHAB 557,426.97 0.00 557,426.97 370-10001 CLAIM ON CASH -COMMUNITY ENHANCEMENT DEV IMPACT 281,784.67 8,790.00 290,574.67 371-10001 CLAIM ON CASH - TRENCH CUT FUND 222,093.60 0.00 222,093.60 372-10001 CLAIM ON CASH - IT RESERVE 122,278.32 0.00 122,278.32 373-10001 CLAIM ON CASH - SELF-INSURANCE 73,303.49 0.00 73,303.49 374-10001 CLAIM ON CASH - DISABILITY ACCESS AND EDUCATION 5,070.42 15.28 5,085.70 380-10001 CLAIM ON CASH-CLFRF/ARPA 1,067,224.31 (41,942.46) 1,025,281.85 381-10001 CLAIM ON CASH-AB109 PUBLIC SAFETY 35,722.29 0.00 35,722.29 382-10001 CLAIM ON CASH-ASSET FORFEITURE 1,660.43 0.00 1,660.43 383-10001 CLAIM ON CASH-VEHICLE ABATEMENT 45,989.03 9,276.63 55,265.66 384-10001 CLAIM ON CASH-SUPPLEMENTAL LAW ENFORCEMENT SERV 602,598.53 (713.10) 601,885.43 385-10001 CLAIM ON CASH-FEDERAL FUNDED OFFICER FUND 6,620.00 0.00 6,620.00 390-10001 CLAIM ON CAHSH-98-EDBG-605 BUSINESS ASSISTANCE 93,595.60 0.00 93,595.60 391-10001 CLAIM ON CASH-96-EDBG-438 403.43 0.00 403.43
392-10001 CLAIM ON CASH-94-STBG-799 HOUSING REHAB 231,112.80 0.00 231,112.80 393-10001 CLAIM ON CASH-HOME PROGRAM GRANT FTHBS 35,043.29 0.00 35,043.29 394-10001 CLAIM ON CASH-96-STBG-1013 REHAB 210,914.79 0.00 210,914.79 395-10001 CLAIM ON CASH-CalHOME REHAB 40,000.00 0.00 40,000.00 410-10001 CLAIM ON CASH-LOCAL TRANSPORATION 51,671.34 0.00 51,671.34 415-10001 CLAIM ON CASH-LOCAL TRANSPORATION NON MOTORIZED 13,219.00 0.00 13,219.00 420-10001 CLAIM ON CASH-TRANPORTATION STREET PROJECTS (239,970.26) 0.00 (239,970.26) 425-10001 CLAIM ON CASH-PUBLIC WORKS STREET PROJECTS - CDBG (28,101.28) 1,187.54 (26,913.74) 450-10001 CLAIM ON CASH-STORM DRAIN DEV IMPACT FEE 853,853.96 14,070.00 867,923.96 451-10001 CLAIM ON CASH-PUBLIC FACIILITY DEV IMPACT FEE 1,772,781.12 15,250.00 1,788,031.12 452-10001 CLAIM ON CASH-PUBLIC FACILITY STREETS DEV IMPACT 605,810.51 10,252.50 616,063.01 453-10001 CLAIM ON CASH-PARK DEV IMPACT FEE 576,560.55 (140,304.00) 436,256.55 454-10001 CLAIM ON CASH-PARKLAND IN LIEU 682,152.78 0.00 682,152.78 510-10001 CLAIM ON CASH-WATER/SEWER DEPOSIT 107,823.52 (7,433.25) 100,390.27 520-10001 CLAIM ON CASH-RDA SUCCESSOR AGENCY 583,795.83 0.00 583,795.83 521-10001 CLAIM ON CASH-RDA FIX ASSETS 0.00 0.00 0.00
530-10001 CLAIM ON CASH- LANDSCAPE LIGHTING DISTRICT 1,764.25 (1,088.18) 676.07 531-10001 CLAIM ON CASH-LANDSCAPE LIGHTING DISTRICT 61,468.27 (1,028.39) 60,439.88 ACCOUNT # ACCOUNT NAME

BEGINNING

BALANCE

CURRENT

ACTIVITY

CURRENT

BALANCE
COH\SYSTEM 8.31.2023 Page 2 of 4
532-10001 CLAIM ON CASH-LANDSCAPE LIGHTING DISTRICT 26,192.80 (2,176.03) 24,016.77 533-10001 CLAIM ON CASH-LANDSCAPE LIGHTING DISTRICT 53,000.66 (2,266.79) 50,733.87 534-10001 CLAIM ON CASH-LANDSCAPE LIGHTING DISTRICT (24,690.96) (1,274.56) (25,965.52) 535-10001 CLAIM ON CASH-LANDSCAPE LIGHTING DISTRICT 7,252.60 (609.96) 6,642.64 536-10001 CLAIM ON CASH-LANDSCAPE LIGHTING DISTRICT 40,851.70 (710.17) 40,141.53 537-10001 CLAIM ON CASH-LANDSCAPE LIGHTING DISTRICT (87,288.73) (2,898.18) (90,186.91) 538-10001 CLAIM ON CASH-LANDSCAPE LIGHTING DISTRICT (56,646.08) (1,834.50) (58,480.58) 539-10001 CLAIM ON CASH-LANDSCAPE LIGHTING DISTRICT 27,311.93 (612.00) 26,699.93 540-10001 CLAIM ON CASH-LANDSCAPE LIGHTING DISTRICT 61,733.91 (1,734.85) 59,999.06 541-10001 CLAIM ON CASH-LANDSCAPE LIGHTING DISTRICT 26,597.92 (1,168.94) 25,428.98 542-10001 CLAIM ON CASH-LANDSCAPE LIGHTING DISTRICT (2,980.01) (969.09) (3,949.10) 543-10001 CLAIM ON CASH- LANDSCAPE LIGHTING DISTRICT 43,741.16 (625.45) 43,115.71 544-10001 CLAIM ON CASH-LANDSCAPE LIGHTING DISTRICT 15,087.39 (446.66) 14,640.73 550-10001 CLAIM ON CASH-BENEFIT ASSESSMENT DISTRICT 74,024.10 (503.54) 73,520.56 551-10001 CLAIM ON CASH-BENEFIT ASSESSMENT DISTRICT 13,045.00 (897.02) 12,147.98 552-10001 CLAIM ON CASH-BENEFIT ASSESSMENT DISTRICT 154,561.59 (578.20) 153,983.39 553-10001 CLAIM ON CASH-BENEFIT ASSESSMENT DISTRICT (1,961.29) (1,250.13) (3,211.42) 554-10001 CLAIM ON CASH-BENEFIT ASSESSMENT DISTRICT 69,061.35 (479.51) 68,581.84 555-10001 CLAIM ON CASH-BENEFIT ASSESSMENT DISTRICT 49,646.78 (212.78) 49,434.00 556-10001 CLAIM ON CASH-BENEFIT ASSESSMENT DISTRICT 12,991.78 (147.93) 12,843.85 560-10001 CLAIM ON CASH-COMMUNITY FACILITIES DISTRICTS 37,120.86 (65.84) 37,055.02 TOTAL CLAIM ON CASH 34,788,786.41 (260,285.34) 34,528,501.07

CASH IN BANK
Cash in Bank
999-10000 CASH- GENERAL CHECKING (POOLED) (1,250,461.78) (1,044,249.36) (2,294,711.14) 999-10010 CASH IN BANK-MONEY MARKET 33,449,631.35 744,108.81 34,193,740.16 999-10011 CASH IN BANK-MM 2 0.00 0.00 0.00
999-10020 SECURITIES-REGULAR 1,054,487.46 0.00 1,054,487.46 999-10030 SECURITIES-WWTP 1,494,374.65 0.00 1,494,374.65 999-10050 CASH IN BANK -LAIF 43,390.63 0.00 43,390.63
999-10060 REDEVELOPMENT AGENCY -LAIF 43,252.62 0.00 43,252.62 TOTAL: Cash in Bank 34,834,674.93 (300,140.55) 34,534,534.38 TOTAL CASH IN BANK 34,834,674.93 (300,140.55) 34,534,534.38

DUE TO OTHER FUNDS
999-20000 DUE TO OTHER FUNDS (POOLED CASH) 34,794,819.72 (260,285.34) 34,534,534.38 TOTAL DUE TO OTHER FUNDS 34,794,819.72 (260,285.34) 34,534,534.38 34,528,501.07
34,534,534.38 34,534,534.38
Claim on Cash
Cash in Bank Due To Other Funds
Difference (6,033.31)
34,528,501.07
(6,033.31)
34,534,534.38
34,534,534.38

0.00 Due To Other Funds
Difference Difference
Claim on Cash Cash in Bank
ACCOUNT # ACCOUNT NAME

BEGINNING

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CURRENT

ACTIVITY

CURRENT

BALANCE
COH\SYSTEM 8.31.2023 Page 3 of 4

ACCOUNTS PAYABLE PENDING
001-20099 DUE TO -CLEARING FUND 0.00 0.00 0.00
100-20099 DUE TO-GENERAL 329,543.68 (333,319.05) (3,775.37) 105-20099 DUE TO - CONTINGENCY RESERVE 0.00 0.00 0.00
110-20099 DUE TO -FIXED ASSETS 0.00 0.00 0.00
210-20099 DUE TO -SEWER 29,721.94 (11,056.48) 18,665.46 215-20099 DUE TO -SEWER FIXED ASSET REPLACEMENT (0.01) 0.00 (0.01) 220-20099 DUE TO -SEWER CAPACITY FEES 0.00 0.00 0.00
225-20099 DUE TO -WWTP EXPANSION 0.00 0.00 0.00
240-20099 DUE TO -WATER 36,527.83 (31,824.43) 4,703.40
245-20099 DUE TO -WATER TCP123 3,487.10 0.00 3,487.10
250-20099 DUE TO -WATER CAPACITY FEES 0.00 0.00 0.00
255-20099 DUE TO -WATER FIXED ASSET REPLACEMENT 10,708.11 (6,748.11) 3,960.00 270-20099 DUE TO -COMMUNITY/SENIOR CENTER 45,695.18 (45,695.18) 0.00 280-20099 DUE TO -USF COMMUNITY CENTER 312.49 (312.49) 0.00 310-20099 DUE TO -GARBAGE 0.00 0.00 0.00
320-20099 DUE TO -GAS TAX 2103 0.00 0.00 0.00
321-20099 DUE TO -GAS TAX 2105 161.06 (161.06) 0.00
322-20099 DUE TO -GAS TAX 2106 3,739.58 (3,739.58) 0.00 323-20099 DUE TO -GAS TAX 2107 0.00 0.00 0.00
324-20099 DUE TO -GAS TAX 2107.5 0.00 0.00 0.00
325-20099 DUE TO-MEASURE L SALES TAX - ROADS 1,800.00 0.00 1,800.00 326-20099 DUE TO -SB 1-RDS MAINTENANCE REHAB 780.00 0.00 780.00 370-20099 DUE TO -COMMUNITY ENHANCEMENT DEV IMPACT FEE 0.00 0.00 0.00 371-20099 DUE TO - TRENCH CUT FUND 0.00 0.00 0.00
372-20099 DUE TO - IT RESERVE 0.00 0.00 0.00
373-20099 DUE TO - SELF-INSURANCE 0.00 0.00 0.00
374-20099 DUE TO - DIABILITY ACCESS AND EDUCATION 0.00 0.00 0.00 381-20099 DUE TO -AB109 PUBLIC SAFETY 0.00 0.00 0.00
382-20099 DUE TO -ASSET FORFEITURE 0.00 0.00 0.00
383-20099 DUE TO -VEHICLE ABATEMENT 0.00 0.00 0.00
384-20099 DUE TO -SUPPLEMENTAL LAW ENFORCEMENT SERV FUND 317.36 (317.36) 0.00 385-20099 DUE TO -FEDERAL FUNDED OFFICER FUND 0.00 0.00 0.00 390-20099 DUE TO -98-EDBG-605 BUSINESS ASSISTANCE 0.00 0.00 0.00 391-20099 DUE TO -96-EDBG-438 0.00 0.00 0.00
392-20099 DUE TO -94-STBG-799 HOUSING REHAB 0.00 0.00 0.00 393-20099 DUE TO -HOME PROGRAM GRANT FTHBS 0.00 0.00 0.00 394-20099 DUE TO -96-STBG-1013 REHAB 0.00 0.00 0.00
395-20099 DUE TO -CalHOME REHAB 0.00 0.00 0.00
410-20099 DUE TO -LOCAL TRANSPORATION 0.00 0.00 0.00
415-20099 DUE TO -LOCAL TRANSPORATION NON MOTORIZED 0.00 0.00 0.00 420-20099 DUE TO -LOCAL TRANSPORATION STREET PROJECTS 0.00 0.00 0.00 425-20099 DUE TO -LOCAL TRANSPORATION STREET PROJECTS-CDBG 5,100.00 (1,350.00) 3,750.00 450-20099 DUE TO -STORM DRAIN DEV IMPACT FEE 0.00 0.00 0.00 451-20099 DUE TO -PUBLIC FACILITY DEV IMPACT FEE 0.00 0.00 0.00 452-20099 DUE TO -PUBLIC FACILITY STREETS DEV IMPACT FEE 0.00 0.00 0.00 453-20099 DUE TO -PARK DEV IMPACT FEE 140,304.00 (140,304.00) 0.00 454-20099 DUE TO -PARKLAND IN LIEU 0.00 0.00 0.00
510-20099 DUE TO -WATER/SEWER DEPOSIT 0.00 0.00 0.00
520-20099 DUE TO -RDA SUCCESSOR AGENCY 0.00 0.00 0.00
521-20099 DUE TO -RDA FIX ASSETS 0.00 0.00 0.00
TOTAL ACCOUNTS PAYABLE PENDING 608,198.32 (574,827.74) 33,370.58

DUE FROM OTHER FUNDS
999-10100 DUE FROM- GENERAL (329,543.68) 333,319.05 3,775.37 999-10101 DUE FROM-CLEARING ACCOUNT 0.00 0.00 0.00
999-10105 DUE FROM -CONTINGENCY RESERVE 0.00 0.00 0.00
999-10110 DUE FROM -FIXED ASSETS 0.00 0.00 0.00
999-10210 DUE FROM - SEWER (29,721.94) 11,056.48 (18,665.46) 999-10215 DUE FROM -SEWER FIXED ASSET REPLACEMENT 0.01 0.00 0.01 999-10220 DUE FROM -SEWER DEV IMPACT FEE 0.00 0.00 0.00 ACCOUNT # ACCOUNT NAME

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ACTIVITY

CURRENT

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COH\SYSTEM 8.31.2023 Page 4 of 4
999-10225 DUE FROM -WWTP EXPANSION 0.00 0.00 0.00
999-10240 DUE FROM - WATER (36,527.83) 31,824.43 (4,703.40) 999-10245 DUE FROM -WATER TCP123 (3,487.10) 0.00 (3,487.10) 999-10250 DUE FROM -WATER TCP123 0.00 0.00 0.00
999-10255 DUE FROM -WATER FIXED ASSET REPLACEMENT (10,708.11) 6,748.11 (3,960.00) 999-10270 DUE FROM -COMMUNITY/SENIOR CENTER (45,695.18) 45,695.18 0.00 999-10280 DUE FROM -USF COMMUNITY CENTER (312.49) 312.49 0.00 999-10310 DUE FROM -GARBAGE 0.00 0.00 0.00
999-10320 DUE FROM -GAS TAX 2103 0.00 0.00 0.00
999-10321 DUE FROM -GAS TAX 2105 (161.06) 161.06 0.00
999-10322 DUE FROM -GAS TAX 2106 (3,739.58) 3,739.58 0.00 999-10323 DUE FROM -GAS TAX 2107 0.00 0.00 0.00
999-10324 DUE FROM -GAS TAX 2107.5 0.00 0.00 0.00
999-10325 DUE FROM-MEASURE L SALES TAX - ROADS (1,800.00) 0.00 (1,800.00) 999-10326 DUE FROM -SB 1-RDS MAINTENANCE REHAB (780.00) 0.00 (780.00) 999-10340 DUE FROM -LANDSCAPE LIGHTING DISTRICT 16,793.00 8,153.62 24,946.62 999-10350 DUE FROM -BENEFIT ASSESSMENT DISTRICT 0.00 0.00 0.00 999-10360 DUE FROM - COMMUNITY FACILITIES DISTRICTS 0.00 0.00 0.00 999-10370 DUE FROM -COMMUNITY ENHANCEMENT DEV IMPACT FEE 0.00 0.00 0.00 999-10371 DUE FROM - TRENCH CUT FUND 0.00 0.00 0.00
999-10372 DUE FROM - IT RESERVE 0.00 0.00 0.00
999-10373 DUE FROM - SELF-INSURANCE 0.00 0.00 0.00
999-10380 DUE FROM-CLFRF/ARPA (30,637.96) (4,149.93) (34,787.89) 999-10381 DUE FROM -AB109 PUBLIC SAFETY 0.00 0.00 0.00
999-10382 DUE FROM -ASSET FORFEITURE 0.00 0.00 0.00
999-10383 DUE FROM -VEHICLE ABATEMENT 0.00 0.00 0.00
999-10384 DUE FROM -SUPPLEMENTAL LAW ENFORCEMENT SERV FUND (317.36) 317.36 0.00 999-10385 DUE FROM -FEDERAL FUNDED OFFICER FUND 0.00 0.00 0.00 999-10390 DUE FROM-98-EDBG-605 BUSINESS ASSISTANCE 0.00 0.00 0.00 999-10391 DUE FROM -96-EDBG-438 0.00 0.00 0.00
999-10392 DUE FROM -94-STBG-799 HOUSING REHAB 0.00 0.00 0.00 999-10393 DUE FROM -HOME PROGRAM GRANT FTHBS 0.00 0.00 0.00 999-10395 DUE FROM -CalHOME REHAB 0.00 0.00 0.00
999-10410 DUE FROM -LOCAL TRANSPORTATION 0.00 0.00 0.00 999-10415 DUE FROM-LOCAL TRANSPORTATION NON MOTORIZED 0.00 0.00 0.00 999-10420 DUE FROM-TRANPORTATION STREET PROJECTS 0.00 0.00 0.00 999-10425 DUE FROM-PUBLIC WORKS STREET PROJECTS - CDBG (5,100.00) 1,350.00 (3,750.00) 999-10450 DUE FROM -STORM DRAIN DEV IMPACT FEE 0.00 0.00 0.00 999-10451 DUE FROM -PUBLIC FACIILITY DEV IMPACT FEE 0.00 0.00 0.00 999-10452 DUE FROM -PUBLIC FACILITY STREETS DEV IMPACT FEE 0.00 0.00 0.00 999-10453 DUE FROM -PARK DEV IMPACT FEE (140,304.00) 140,304.00 0.00 999-10454 DUE FROM -PARKLAND IN LIEU 0.00 0.00 0.00
999-10510 DUE FROM -WATER/SEWER DEPOSIT 0.00 0.00 0.00
999-10520 DUE FROM -RDA SUCCESSOR AGENCY 0.00 0.00 0.00 999-10521 DUE FROM -RDA FIX ASSETS 0.00 0.00 0.00
999-10522 DUE FROM - DISABILITY ACCESS AND EDUCATION 0.00 0.00 0.00 999-10530 Due from - Brittany Wood (24,434.79) (511.83) (24,946.62) TOTAL DUE FROM OTHER FUNDS (646,478.07) 578,319.60 (68,158.47)

ACCOUNTS PAYABLE
999-20199 ACCOUNTS PAYABLE 646,478.07 (578,319.60) 68,158.47 TOTAL ACCOUNTS PAYABLE 646,478.07 (578,319.60) 68,158.47 33,370.58
68,158.47 68,158.47
AP Pending
Due From Other Funds Accounts Payable
Difference (34,787.89) (34,787.89)
68,158.47
68,158.47

0.00 Accounts Payable
Difference Difference
AP Pending 33,370.58 Due From Other Funds