Agenda packet — Hughson City Council, June 24, 2024

City Council Agenda June 24, 2024
1 AMERICANS WITH DISABILITIES ACT/CALIFORNIA BROWN ACT

NOTIFICATION FOR THE CITY OF HUGHSON
This Agenda shall be made available upon request in alternative formats to persons with a disability as required by the Americans with Disabilities Act of 1990 (42 U.S.C. Section 12132) and the Ralph M. Brown Act (California Government Code Section 54954.2).

Disabled or Special needs Accommodation: In compliance with the Americans with Disabilities Act, persons requesting a disability related modification or accommodation in order to participate in the meeting and/or if you need assistance to attend or participate in a City Council meeting, please contact the City Clerk’s office at (209) 883-4054. Notification at least 48-hours prior to the meeting will assist the City Clerk in assuring that reasonable accommodations are made to provide accessibility to the meeting.

City of Hughson

CITY COUNCIL MEETING
Hughson City Hall – 7018 Pine Street Hughson, California MONDAY, JUNE 24, 2024 – 6:00 P.M.

CALL TO ORDER: Mayor Pro Tem Randy Crooker
ROLL CALL: Mayor George Carr
Mayor Pro Tem Randy Crooker
Councilmember Samuel Rush
Councilmember Julie Ann Strain
Councilmember Alan McFadon
FLAG SALUTE: Mayor Pro Tem Randy Crooker
AGENDA

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. • 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 any streaming 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
1 City Council Agenda June 24, 2024
2 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: Approval of the Minutes of the Regular Meeting of June 10, 2024.

3.2: Approval of the Warrants.

3.3: Adopt Resolution No. 2024-22, Establishing the Annual Special Tax for the City of Hughson, Province Place Community Facilities District, 2017 for Fiscal Year 2024/25; Adopt Resolution No. 2024-23, Amending Resolution No. 2024-21, and Establishing the Annual Special Tax for the City of Hughson Community Facilities District (Parkwood), for Fiscal Year 2024/25, and Direct the Harris & Associates Assessment Engineer to file, or cause to be filed, a certified copy of said Resolutions and the reports with the Stanislaus County Tax Collector.

3.4: Adopt Resolution No. 2024-24, Approving an Agreement with Stanislaus County to perform Law Enforcement Services for the City of Hughson, Authorize the Mayor to Execute the Agreement Inclusive of any Final Edits by the City Attorney, and Authorize the City Manager to Execute the General Law Enforcement Service Level Request for Fiscal Year 2024-2025, and Annually Thereafter, and any Other Documents Required by the Agreement.

4. UNFINISHED BUSINESS: NONE.

5. PUBLIC HEARING: NONE.

6. NEW BUSINESS:

6.1: Adopt Resolution No. 2024-25, Approving the City of Hughson’s Fiscal Year 2024-25 Preliminary Budget.
2 City Council Agenda June 24, 2024
3 6.2: Adopt Resolution No. 2024-26, Establishing the Appropriations Limit for Fiscal Year 2024-25.

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:

9. CLOSED SESSION:

9.1: CONFERENCE WITH LABOR NEGOTIATORS
Agency designated representatives: Dominique Romo, City Manager Employee Organization: Operating Engineers Local Union 3

10. ADJOURNMENT:

The next City Council meeting is scheduled for July 8, 2024, at 6:00 pm.

In accordance with California Government Code Section 54957.5, any writing or document that is a public record, relates to an open session agenda item, and is distributed less than 72 hours prior to a regular meeting will be made available for public inspection in the office of the City Clerk at Hughson City Hall during normal business hours. If, however, the document or writing is not distributed until the regular meeting to which it relates, then the document or writing will be made available to the public at the location of the meeting, as listed on the agenda.

Notice Regarding Non-English Speakers:

Pursuant to California Constitution Article III, Section IV, establishing English as the official language for the State of California, and in accordance with California Code of Civil Procedures Section 185, which requires proceedings before any State Court to be in English, notice is hereby given that all proceedings before the City of Hughson City Council shall be in English and

AFFIDAVIT OF POSTING
Date: June 21, 2024 Time: 3:00PM
Name: Ashton Gose Title: City Clerk
3 City Council Agenda June 24, 2024
4 anyone wishing to address the Council is required to have a translator present who will take an oath to make an accurate translation from any language not English into the English language.

UPCOMING EVENTS:

July 4  Independence Day - City Hall Closed
July 8  City Council Meeting, City Council Chambers/YouTube Livestream, 6:00PM July 9  Parks, Recreation, and Entertainment Commission, City Council Chambers, 6:00PM
July 10  Municipal Election Candidate Information Meeting, City Council Chambers, 6:00PM
July 12  Movie Night – Senior Community Center – 6:30PM 4 Meeting Date: June 24, 2024
Subject: Approval of the City Council Minutes
Presented By: Ashton Gose, City Clerk
Approved By:
____________________________
Dominique Romo, City Manager
______________________________________________________________________ Staff Recommendation:

Approve the Minutes of the regular Meeting of June 10, 2024.

CITY COUNCIL AGENDA ITEM NO. 3.1
SECTION 3: CONSENT CALENDAR
5 City Council Minutes June 10, 2024
1 MINUTES
City of Hughson

CITY COUNCIL MEETING
Hughson City Hall – 7018 Pine Street
Hughson, California
MONDAY, JUNE 10, 2024 – 6:00 P.M.

CALL TO ORDER: Mayor George Carr
ROLL CALL:

Present: Mayor George Carr
Mayor Pro Tem Randy Crooker
Councilmember Julie Ann Strain
Councilmember Alan McFadon
Councilmember Samuel Rush
Staff Present: Dominique Romo, City Manager
Tom Terpstra, Deputy City Attorney
Ashton Gose, City Clerk
Carla Jauregui, Community Development Director
Kim Weimer, Director of Finance and Admin Services
Jose Vasquez, Public Works Superintendent
Lloyd MacKinnon, Chief of Police
________________________________________________________________

1. PUBLIC BUSINESS FROM THE FLOOR (No Action Taken): NONE.

2. PRESENTATIONS: NONE.

3. CONSENT CALENDAR:

3.1: Approve the Minutes of the Special Meeting of May 28, 2024.

HUGHSON CITY COUNCIL
6 City Council Minutes June 10, 2024
2 3.2: Approve the Warrants Register for Expenditures paid from May 20, 2024, through June 3, 2024, in the amount of $93,621.67.

3.3: Approve Resolution No. 2024-19, Adopting a List of Projects for Fiscal Year 2024- 2025 Funded by Senate Bill 1 (SB1): The Road Repair and Accountability Act of 2017.

3.4: Authorize the City Manager to execute an Agreement with Denise Schiefer to provide Planning and Building Program Services.

Mayor Pro Tem Crooker pulled Item 3.4 from the Consent Calendar for special consideration.

CARR/STRAIN 5-0-0-0 motion passes to approve the Consent Calendar Items 3.1,

3.2, and 3.3, with the following roll call vote:

CROOKER RUSH STRAIN McFADON CARR

AYE AYE AYE AYE AYE
STRAIN/CROOKER 5-0-0-0 motion passes to approve Consent Calendar Item

3.4 as presented, with the following roll call vote:

CROOKER RUSH STRAIN McFADON CARR

AYE AYE AYE AYE AYE

4. UNFINISHED BUSINESS:

4.1: Waive the Second Reading and Adopt Ordinance No. 2024-02, Adding Chapter

17.03.082 and Amending Sections 17.01.090 and 17.02.032 of the Hughson Municipal Code Relating to Smoke Shop Uses.

Deputy City Attorney Terpstra presented the staff report on this item.

A handout/map was provided to the entire Council, which is attached to be kept on file as part of the official record of this meeting.

Mayor Carr opened public comment at 6:12PM. There was no public comment. Mayor Carr closed public comment at 6:12PM.

CARR/McFADON 5-0-0-0 motion passes waive the second reading and adopt Ordinance No. 2024-02, Adding Chapter 17.03.082 and Amending Sections 17.01.090 and

17.02.032 of the Hughson Municipal Code Relating to Smoke Shop Uses, with the following call vote:
7 City Council Minutes June 10, 2024
3 CROOKER RUSH STRAIN McFADON CARR

AYE AYE AYE AYE AYE

5. PUBLIC HEARING:

5.1: A. Adoption of Resolution No. 2024-20, Confirming Diagrams, Assessments and Reports and Levying Assessments for Fiscal Year 2024-25 for All Landscape and Lighting Districts (LLDs) and All Benefit Assessment Districts (BADs) within the City of Hughson.

Rick Clark, with Harris & Associates presented the staff report on this item.

Mayor Carr opened the public hearing at 6:23PM. There was no public comment. Mayor Carr closed the public hearing at 6:23PM.

CARR/McFADON 4-1-0-0 motion passes to adopt Resolution No. 2024-20, Confirming Diagrams, Assessments and Reports and Levying Assessments for Fiscal Year 2024-25 for All Landscape and Lighting Districts (LLDs) and All Benefit Assessment Districts (BADs) within the City of Hughson and direct the Harris & Associates Assessment Engineer to file, or cause to be filed, a certified copy of said Resolution and the report for each Assessment District with the Stanislaus County Tax Collector, with the following roll call vote:

CROOKER RUSH STRAIN McFADON CARR

AYE NO AYE AYE AYE
B. Adoption of Resolution No. 2024-21, Establishing the Annual Special Tax for the City of Hughson Citywide Community Facilities District (Parkwood), for Fiscal Year 2024-25.

Rick Clark, the Harris & Associates Engineer presented the staff report on this item.

Mayor Carr opened the public hearing at 6:30PM. There was no public comment. Mayor Carr closed the public hearing at 6:30PM.

STRAIN/McFADON 5-0-0-0 motion passes to adopt Resolution No. 2024-21, Establishing the Annual Special Tax for the City of Hughson Citywide Community Facilities District (Parkwood), for Fiscal Year 2024-25, and direct the Harris & Associates Assessment Engineer to file, or cause to be filed, a certified copy of said Resolution and the report for each Assessment District with the Stanislaus County Tax Collector, as well as directed staff to bring an item Establishing the Annual Special Tax for the City of Hughson, Province Place Community Facilities District, 2017, to a future meeting, with the following roll call vote:
8 City Council Minutes June 10, 2024
4 CROOKER RUSH STRAIN McFADON CARR

AYE AYE AYE AYE AYE

6. NEW BUSINESS:

6.1: Review and Accept the City of Hughson’s Fiscal Year 2022-23 Audited Financial Report.

Director Weimer presented the staff report on this item.

Mayor Carr opened public comment at 6:41PM. There was no public comment. Mayor Carr closed public comment at 6:41PM.

CARR/CROOKER 5-0-0-0 motion passes to accept the City of Hughson’s Fiscal Year 2022-23 Audited Financial Report, with the following roll call vote:

CROOKER RUSH STRAIN McFADON CARR

AYE AYE AYE AYE AYE

7. CORRESPONDENCE: NONE.

8. COMMENTS:

8.1: Staff Reports and/or Comments:

City Manager Romo provided an update and information regarding the Sheriff’s Office contract for Law Enforcement Services.

Director Weimer provided a financial update regarding Stanislaus Animal Services Agency (SASA).

Chief MacKinnon provided the City Council with the latest Crime Statistic Report and informed the Council of the scheduled “Cone with a Cop” event on June 24, 2024.

8.2: Council Member/Mayor Comments:

Councilmember Rush inquired on the status of the Hughson Post Office’s weed abatement/code enforcement complaint. Staff advised it was scheduled to be cleared by June

14. Mayor Carr attended the Hughson Historical Society meeting on June 4, 2024., where he felt honored to present the City’s Proclamation to descendants of Hiram and Luella Hughson. He then announced that he will not be in attendance at the scheduled June 24, 2024 meeting. 9 City Council Minutes June 10, 2024
5 9. CLOSED SESSION TO DISCUSS THE FOLLOWING: NONE.

10. ADJOURNMENT:

STRAIN/McFADON 5-0-0-0 motion passes to adjourn the June 10, 2024, regular meeting at 7:01PM, with the following roll call vote:

CROOKER RUSH STRAIN McFADON CARR

AYE AYE AYE AYE AYE

APPROVED:
___________________
GEORGE CARR, Mayor
ATTEST:
______________________
ASHTON GOSE, City Clerk
10 11
12 13
14 Meeting Date: June 24, 2024
Subject: Approval of Warrants Register
Presented By: Kim Weimer, Director of Finance
Approved By: _________________________
Staff Recommendation:

Approve the Warrants Register as presented.

Background and Overview:

The warrants register presented to the City Council is a listing of all expenditures paid from June 3, 2024, through June 18, 2024.

Fiscal Impact:

There are reductions in various funds for payment of expenses.

CITY COUNCIL AGENDA ITEM NO. 3.2
SECTION 3: CONSENT CALENDAR
15 6/18/2024 12:57:09 PM Page 1 of 6
Check Report
Hughson By Check Number
Date Range: 06/03/2024 - 06/18/2024
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 06/14/2024 Regular 0.00 -40.12 52862 01420 CALIFORNIA STATE DISBURSEMENT UNIT 06/14/2024 Regular 0.00 -40.12 52863 00016 ABS PRESORT 06/07/2024 Regular 0.00 1,118.48 58098 135778 Invoice 05/18/2024 BILL PRINTING- MAY 0.00 1,118.48 00049 ALLIED ADMINISTRATORS 06/07/2024 Regular 0.00 2,083.78 58099 INV0011384 Invoice 06/30/2024 DELTA DENTAL 0.00 2,083.78 01603 Amazon Capital Services, Inc. 06/07/2024 Regular 0.00 883.87 58100 1GYC-NFTM-JRCH Invoice 05/21/2024 grease gun and pump 0.00 407.84 1MY3-XK9K-R7DV Invoice 05/21/2024 PPE 0.00 349.53
1P41-3F7L-JLHM Invoice 05/20/2024 Office Supplies 0.00 44.54 1TDL-1GT1-H1K9 Invoice 05/21/2024 metal clipboards 0.00 81.96 00109 BADGER METER, INC 06/07/2024 Regular 0.00 2,328.24 58101 80156714 Invoice 05/21/2024 badger cell service April 0.00 2,328.24 00116 BARTLE WELLS ASSOCIATES,I 06/07/2024 Regular 0.00 490.00 58102 443P-1001 Invoice 05/28/2024 Water & WW Rate & Cap Fee Study 0.00 490.00 00190 CABRAL'S WELDING 06/07/2024 Regular 0.00 250.00 58103 6445 Invoice 05/21/2024 repair auger basket 0.00 250.00 01536 California Landscape Supply, Inc. 06/07/2024 Regular 0.00 464.28 58104 88777 Invoice 05/21/2024 playground mulch 0.00 464.28
00305 CITY OF HUGHSON 06/07/2024 Regular 0.00 2,216.16 58105 INV0011357 Invoice 06/04/2024 LLDS & STARN PARK 0.00 2,216.16 00310 CLARK'S PEST CONTROL 06/07/2024 Regular 0.00 219.00 58106 35459945 Invoice 06/04/2024 PEST CONTROL 0.00 137.00
35460715 Invoice 06/04/2024 PEST CONTROL 0.00 82.00
00342 COOLTECH 06/07/2024 Regular 0.00 939.09 58107
638 Invoice 05/21/2024 ac repair expedition 0.00 939.09 01570 CSG Consultants 06/07/2024 Regular 0.00 786.50 58108 B240710 Invoice 05/01/2024 Building Plan Review Services 0.00 786.50 01616 De Novo Planning Group 06/07/2024 Regular 0.00 20,100.75 58109 4160 Invoice 02/28/2024 Professional Services through Feb 2024 0.00 17,953.75 4251 Invoice 05/14/2024 Professional Services Through 05/14/24 0.00 2,147.00 00462 EWING IRRIGATION PRODUCTS 06/07/2024 Regular 0.00 199.71 58110 22117586 Invoice 05/21/2024 irrigation supplies 0.00 199.71 00498 FRANTZ WHOLESALE NURSERY 06/07/2024 Regular 0.00 943.37 58111 628156 Invoice 05/21/2024 plants for llds/downtown 0.00 943.37 00522 GEOANALYTICAL LABORATORIE 06/07/2024 Regular 0.00 3,921.10 58112 K4D0217 Invoice 05/13/2024 blanket PO DW lab 0.00 2,053.50 K4D0911 Invoice 05/21/2024 Blanket PO WW lab 0.00 237.00 K4D0912 Invoice 05/21/2024 blanket DW Geoanalytical 0.00 564.60 K4D1610 Invoice 05/21/2024 blanket DW Geoanalytical 0.00 313.00 K4D1612 Invoice 05/21/2024 blanket DW Geoanalytical 0.00 136.00 K4D2325 Invoice 05/13/2024 blanket PO DW lab 0.00 287.00 K4D2326 Invoice 05/13/2024 Blanket PO WW lab 0.00 65.00 16 Check Report Date Range: 06/03/2024 - 06/18/2024
6/18/2024 12:57:09 PM Page 2 of 6
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount K4D3012 Invoice 05/21/2024 blanket PO DW lab 0.00 265.00 00527 GIBBS MAINTENANCE CO 06/07/2024 Regular 0.00 525.00 58113 14947 Invoice 05/31/2024 JANITOR SERVICES 0.00 525.00
00528 GILTON SOLID WASTE MANAGE 06/07/2024 Regular 0.00 1,895.07 58114 HUGHSS-094 Invoice 06/04/2024 STREET SWEEPING 0.00 1,895.07 01967 Hawthorn Ventures LLC 06/07/2024 Regular 0.00 817.97 58115 3557 Invoice 05/21/2024 hats 0.00 817.97
01254 HUGHSON AUTOMOTIVE 06/07/2024 Regular 0.00 90.00 58116 8077 Invoice 05/21/2024 Utility truck aligment 0.00 90.00 01583 Hunt & Sons, Inc. 06/07/2024 Regular 0.00 2,331.40 58117 48831 Invoice 05/13/2024 unleaded fuel (blanket PO) 0.00 925.31 48831. Invoice 05/13/2024 Blanket unleaded fuel 0.00 1,406.09 00659 J.B. Anderson Land Use Planning 06/07/2024 Regular 0.00 10,562.70 58118 050124HUGH Invoice 05/01/2024 General Planning Services 0.00 2,753.20 060124HUGH Invoice 06/01/2024 General Planning Services 0.00 7,809.50 01069 Jared Steeley Water & Wastewater Management06/07/2024 Regular 0.00 6,735.00 58119 10116 Invoice 12/04/2023 Service for water for Nov 2023 0.00 1,570.00 10176 Invoice 02/01/2024 Wastewater fee Dec 0.00 5,165.00 01596 JHC LLC 06/07/2024 Regular 0.00 923.92 58120
2024-0030-H Invoice 06/04/2024 Consult services to assit with SB1383 prog… 0.00 138.92 24-0034-H-OWR Invoice 05/07/2024 Continued assistance with implementing S… 0.00 785.00 00677 JORGENSEN & CO. 06/07/2024 Regular 0.00 228.54 58121 6127761 Invoice 05/21/2024 semi annual hood service 0.00 228.54 01972 Jose Tovar 06/07/2024 Regular 0.00 500.00 58122
INV0011356 Invoice 06/04/2024 Damage Deposit - Tovar 0.00 500.00 00682 KAISER FOUNDATION HEALTH 06/07/2024 Regular 0.00 7,749.65 58123 691534679111 Invoice 06/30/2024 MEDICAL SERVICES- JULY 0.00 7,749.65 00698 KUBWATER RESOURCES, INC 06/07/2024 Regular 0.00 5,480.40 58124 12425 Invoice 05/06/2024 Polymer (Blanket) 0.00 5,480.40 01875 LOZANO SMITH ATTORNEY AT LAW 06/07/2024 Regular 0.00 1,235.00 58125 2218392 Invoice 05/10/2024 Legal Services Through 4/30/24 0.00 1,235.00 01971 Maria Martinez 06/07/2024 Regular 0.00 460.00 58126 INV0011354 Invoice 05/29/2024 Damage Deposit - Martinez 0.00 460.00 00755 MCR ENGINEERING, INC 06/07/2024 Regular 0.00 42,442.60 58127 19577 Invoice 04/29/2024 Services through 03/31/24 0.00 42,442.60 00762 MHK CONSTRUCTION 06/07/2024 Regular 0.00 33,826.60 58128 4453 Invoice 03/20/2024 Lebright Parking Lot 0.00 33,826.60 00611 Mid Valley Publications 06/07/2024 Regular 0.00 97.13 58129 3440000 Invoice 06/04/2024 Tap Room 0.00 97.13
00824 NEUMILLER & BEARDSLEE 06/07/2024 Regular 0.00 27,018.32 58130 347972 Invoice 07/23/2024 General Admin 0.00 13,492.84
348468 Invoice 05/14/2024 Personnel Matters 0.00 950.00 348469 Invoice 05/14/2024 General Admin 0.00 1,600.00
348511 Invoice 05/14/2024 General Admin 0.00 10,975.48
01962 NJA Architecture 06/07/2024 Regular 0.00 7,080.00 58131 24003-3 Invoice 06/04/2024 Civic Center Master Plan 0.00 7,080.00 17 Check Report Date Range: 06/03/2024 - 06/18/2024
6/18/2024 12:57:09 PM Page 3 of 6
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 01884 PACIFIC STORAGE COMPANY 06/07/2024 Regular 0.00 71.99 58132 2218837 Invoice 06/04/2024 RECORDS STORAGE 0.00 71.99
01643 Patricia Ortiz 06/07/2024 Regular 0.00 100.00 58133 INV0011355 Invoice 05/21/2024 Damage Deposit - Ortiz 0.00 100.00 00884 PITNEY BOWES 06/07/2024 Regular 0.00 416.22 58134 3106655104 Invoice 06/04/2024 LEASE 0.00 416.22
00906 PROVOST & PRITCHARD CONSU 06/07/2024 Regular 0.00 702.80 58135 109416 Invoice 04/29/2024 TCP Treatment Design 0.00 425.50 109893 Invoice 05/22/2024 TCP Treatment Design 0.00 277.30 01885 RecruitGigs 06/07/2024 Regular 0.00 3,960.00 58136 69203 Invoice 05/10/2024 Extra Help - PW 0.00 990.00
69254 Invoice 05/17/2024 Extra Help - PW 0.00 990.00
69307 Invoice 05/24/2024 Extra Help - PW 0.00 990.00
69364 Invoice 05/31/2024 Extra Help - PW 0.00 990.00
00623 Ricardo Valdovinos 06/07/2024 Regular 0.00 80.00 58137 089254 Invoice 05/21/2024 john deere tire repair 0.00 80.00 00972 SAFE-T-LITE 06/07/2024 Regular 0.00 67.36 58138
397142 Invoice 05/21/2024 stop ahead signs 0.00 67.36
01966 Sign Design, Inc. 06/07/2024 Regular 0.00 24,394.91 58139 231124D Invoice 06/04/2024 Downtown Monument Sign 0.00 24,394.91 01599 SMILE BUSINESS PRODUCTS, INC 06/07/2024 Regular 0.00 191.91 58140 1201025 Invoice 05/23/2024 COPIES 0.00 191.91
01062 STATE CONTROLLER'S OFFICE 06/07/2024 Regular 0.00 30.08 58141 FTB-00006893 Invoice 06/04/2024 2023 Offsets Program 0.00 30.08 00005 United Site Services of California, Inc. 06/07/2024 Regular 0.00 80.78 58142 114-13847206 Invoice 04/30/2024 Fence Rental 0.00 80.78 01176 USA BLUE BOOK 06/07/2024 Regular 0.00 924.61 58143 INV00339527 Invoice 05/21/2024 WWTP lab supplies 0.00 452.11 INV00339580 Invoice 05/21/2024 analyzer kits 0.00 472.50 01264 VERIZON WIRELESS 06/07/2024 Regular 0.00 380.10 58144 9965008167 Invoice 06/04/2024 MIFI DEVICES/ CAMERAS 0.00 152.04 9965008168 Invoice 06/04/2024 MIFI DEVICES/ CAMERAS 0.00 228.06 01220 WESTURF INC. 06/07/2024 Regular 0.00 3,274.95 58145 952893 Invoice 05/21/2024 Toro mower 0.00 3,274.95
01420 CALIFORNIA STATE DISBURSEMENT UNIT 06/07/2024 Regular 0.00 40.12 58146 INV0011371 Invoice 06/05/2024 INCOME WITHHOLDING FOR CHILD SUPP… 0.00 40.12 00049 ALLIED ADMINISTRATORS 06/13/2024 Regular 0.00 2,083.78 58155 INV0011394 Invoice 06/30/2024 DELTA DENTAL 0.00 2,083.78 00104 AYERA TECHNOLOGIES INC. 06/13/2024 Regular 0.00 84.00 58156 570942 Invoice 06/11/2024 Service (Blanket) 0.00 84.00
00190 CABRAL'S WELDING 06/13/2024 Regular 0.00 250.00 58157 6472 Invoice 06/13/2024 auger welding/remove gearbox 0.00 250.00 00237 CARR, GEORGE 06/13/2024 Regular 0.00 650.00 58158 INV0011386 Invoice 06/11/2024 Reimbursement of Registration League of … 0.00 650.00 00284 CHARTER COMMUNICATION 06/13/2024 Regular 0.00 106.89 58159 060124 Invoice 06/11/2024 IP ADDRESS- 1ST 0.00 106.89
18 Check Report Date Range: 06/03/2024 - 06/18/2024
6/18/2024 12:57:09 PM Page 4 of 6
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 00305 CITY OF HUGHSON 06/13/2024 Regular 0.00 3,413.98 58160 INV0011385 Invoice 06/11/2024 LLDS & STARN PARK 0.00 3,413.98 00332 CONDOR EARTH TECHNOLOGIES 06/13/2024 Regular 0.00 971.05 58161 90619 Invoice 04/30/2024 Professional Services 12/24/23 - 4/23/24 0.00 971.05 01975 Emma Ysais 06/13/2024 Regular 0.00 36.25 58162
INV0011393 Invoice 06/07/2024 Permit Expiration Fee 0.00 36.25 00462 EWING IRRIGATION PRODUCTS 06/13/2024 Regular 0.00 791.43 58163 22426937 Invoice 06/13/2024 landscape parts/supplies (blanket PO) 0.00 791.43 00522 GEOANALYTICAL LABORATORIE 06/13/2024 Regular 0.00 946.00 58164 K4D3010 Invoice 04/30/2024 Blanket PO WW lab 0.00 351.00 K4D3011 Invoice 04/30/2024 Blanket PO WW lab 0.00 148.00 K4E0711 Invoice 05/22/2024 Blanket PO WW lab 0.00 65.00 K4E1415 Invoice 05/14/2024 Blanket PO WW lab 0.00 317.00 K4E2113 Invoice 05/21/2024 Blanket PO geoanalytical 0.00 35.00 K4E2113. Invoice 05/21/2024 water blanket Geoanalytical 0.00 30.00 01973 Gerald Nightingale 06/13/2024 Regular 0.00 100.00 58165 INV0011387 Invoice 06/07/2024 Damage Deposit - Nightingale 0.00 100.00 00546 GRANITE TELECOMMUNICATION 06/13/2024 Regular 0.00 1,446.69 58166 648343872 Invoice 06/11/2024 PHONES 0.00 1,446.69
01612 GreatAmerica Financial Svcs. 06/13/2024 Regular 0.00 358.92 58167 36674692 Invoice 06/11/2024 LEASE 0.00 358.92
00914 Harbans Singh ET AL 06/13/2024 Regular 0.00 300.00 58168 1018799 Invoice 06/05/2024 diesel (blanket PO) 0.00 300.00 01583 Hunt & Sons, Inc. 06/13/2024 Regular 0.00 2,352.70 58169 129006 Invoice 06/05/2024 Blanket unleaded fuel 0.00 2,352.70 00726 LIEBERT CASSIDY WHITMORE 06/13/2024 Regular 0.00 2,865.00 58170 268128 Invoice 06/11/2024 Annual Dues for LCW Consortium 0.00 2,865.00 00611 Mid Valley Publications 06/13/2024 Regular 0.00 129.50 58171 343999 Invoice 06/04/2024 Uncodified Ordiance No 2024-03 0.00 129.50 00855 OPERATING ENGINEERS LOCAL 06/13/2024 Regular 0.00 495.00 58172 6/2024-1 Invoice 06/11/2024 LOCAL UNION DUES #3 0.00 495.00 00901 PREFERRED ALLIANCE, INC. 06/13/2024 Regular 0.00 136.84 58173 0195570-IN Invoice 06/11/2024 OFF-SITE PARTICIPANT 0.00 136.84 01885 RecruitGigs 06/13/2024 Regular 0.00 792.00 58174
69425 Invoice 06/07/2024 Extra Help - PW 0.00 792.00
01588 Resources Recycling & Recovery 06/13/2024 Regular 0.00 3,314.14 58175 0000001577351 Invoice 06/11/2024 FY 2021-22 0.00 3,314.14 01493 Salonen Electrical Inc 06/13/2024 Regular 0.00 9,337.13 58176 4345 Invoice 06/13/2024 pump work hatch rd 0.00 9,337.13 00978 SAN JOAQUIN VALLEY Air Pollution Control District06/13/2024 Regular 0.00 320.00 58177 N162498 Invoice 06/13/2024 Well 4 23/24 air assesment 0.00 160.00 N162580 Invoice 06/13/2024 WWTP annual air assesment 0.00 160.00 01093 SYNAGRO WEST, LLC 06/13/2024 Regular 0.00 6,415.89 58178 48820 Invoice 06/01/2024 Sludge removal (Blanket) 0.00 6,415.89 01161 UNITED RENTALS 06/13/2024 Regular 0.00 2,646.96 58179 233139946-001 Invoice 06/13/2024 barricade rental HFNF 0.00 2,646.96 19 Check Report Date Range: 06/03/2024 - 06/18/2024
6/18/2024 12:57:09 PM Page 5 of 6
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 01176 USA BLUE BOOK 06/13/2024 Regular 0.00 4,467.13 58180 INV00227444 Invoice 06/12/2024 USA blue book Blanket PO 0.00 275.92 INV00229499 Invoice 06/12/2024 USA blue book Blanket PO 0.00 114.29 INV00230259 Invoice 06/12/2024 USA blue book Blanket PO 0.00 9.69 INV00230531 Invoice 06/12/2024 USA blue book Blanket PO 0.00 71.08 INV00268871 Invoice 06/12/2024 USA blue book Blanket PO 0.00 490.58 INV00273524 Invoice 06/12/2024 USA blue book Blanket PO 0.00 1,917.06 INV00273569 Invoice 06/12/2024 USA blue book Blanket PO 0.00 181.38 INV00298422 Invoice 06/12/2024 USA blue book Blanket PO 0.00 240.91 INV00305136 Invoice 06/12/2024 USA blue book Blanket PO 0.00 583.11 INV00313517 Invoice 06/12/2024 USA blue book Blanket PO 0.00 583.11 01974 Whitney Marquez 06/13/2024 Regular 0.00 500.00 58181 INV0011388 Invoice 06/07/2024 Damage Deposit - Marquez 0.00 500.00 01224 WILBUR-ELLIS COMPANY 06/13/2024 Regular 0.00 637.86 58182 16390303 Invoice 06/13/2024 herbicide 0.00 637.86
01225 WILLDAN ENGINEERING 06/13/2024 Regular 0.00 1,515.00 58183 010-58664 Invoice 06/11/2024 Cost Allocation Plan 0.00 1,515.00 Regular Checks
Manual Checks
Voided Checks
Discount
Payment
Payment Type Count
Bank Code Payable Bank Summary
Bank Drafts
EFT's
78 0
2 0
0 0.00

0.00 0.00

0.00 0.00
80 0.00
Payment
269,123.60

0.00 -80.24

0.00 0.00
269,043.36
Payable
Count
118
0 0
0 0
118
20 Check Report Date Range: 06/03/2024 - 06/18/2024
6/18/2024 12:57:09 PM Page 6 of 6
All Bank Codes Check Summary
Payment Type Discount
Payment
Count Payment
Payable
Count
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
78 0
2 0
0 0.00

0.00 0.00

0.00 0.00
80 0.00
269,123.60

0.00 -80.24

0.00 0.00
269,043.36
118
0 0
0 0
118
Fund Name Period Amount
Fund Summary
999 POOLED CASH/CONSOLIDATED CASH 6/2024 269,043.36
269,043.36
21 6/18/2024 12:58:45 PM Page 1 of 1
Refund Check Register
Hughson Refund Check Detail
UBPKT03656 - Refunds 01 UBPKT03654 Regular
Account Name Date Check # Amount Code Receipt Amount Type 11-0810-007 Langill, Dorothy A. 6/11/2024 58147 20.03 20.03 Deposit 11-1360-002 CURTIS, ELIZABETH 6/11/2024 58148 57.21 57.21 Deposit 13-0165-004 Management, Prime Property 6/11/2024 58149 75.32 75.32 Deposit 13-1340-001 McCLURKIN, ROD & PAM 6/11/2024 58150 101.75 101.75 Deposit 13-3120-003 REIS, PAULO 6/11/2024 58151 155.87 155.87 Generated From Billing 13-3790-004 Hinkelman, Rachel 6/11/2024 58152 145.37 145.37 Deposit 14-3040-001 ALLEN, CLAUDE 6/11/2024 58153 114.51 114.51 Deposit 15-3990-001 CAMPOS, ERIC 6/11/2024 58154 140.95 140.95 Deposit Total Refunds: 8 Total Refunded Amount: 811.01
Revenue Code Summary
Revenue Code Amount
996 - UNAPPLIED CREDITS 811.01
Revenue Total: 811.01
General Ledger Distribution
Account Number Account Name Posting Amount IFT
Posting Date: 06/05/2024
Fund: 510 - WATER/SEWER DEPOSIT
510-10001 CLAIM ON CASH-WATER/SEWER DEPOSIT -811.01 Yes 510-11040 CUSTOMER CREDITS 811.01
510 Total: 0.00
Fund: 999 - POOLED CASH/CONSOLIDATED CASH
999-10010 CASH IN BANK-MONEY MARKET -811.01
999-20000 DUE TO OTHER FUNDS (POOLED CASH) 811.01 Yes
999 Total: 0.00
Distribution Total: 0.00
22 Meeting Date: June 24, 2024
Subject: A. Adopt Resolution No. 2024-22, Establishing the Annual Special Tax for the City of Hughson, Province Place Community Facilities District, 2017 for Fiscal Year 2024/25
B. Adopt Resolution No. 2024-23, Amending Resolution No. 2024- 21, and Establishing the Annual Special Tax for the City of Hughson Community Facilities District (Parkwood), for Fiscal Year 2024/25 Presented By: Carla Jauregui, Community Development Director Approved By:
_________________________
Dominique Romo, City Manager
Staff Recommendations:

A. Adopt Resolution No. 2024-22, Establishing the Annual Special Tax for the City of Hughson, Province Place Community Facilities District, 2017 for Fiscal Year 2024/25.

B. Adopt Resolution No. 2024-23, Amending Resolution No. 2024-21, and Establishing the Annual Special Tax for the City of Hughson Community Facilities District (Parkwood), for Fiscal Year 2024/25.

C. Direct the Harris & Associates Assessment Engineer to file, or cause to be filed, a certified copy of said Resolutions and the reports with the Stanislaus County Tax Collector.

Discussion:

The City of Hughson utilizes special financing districts to provide various services and improvements to property owners within the City. The three different types of assessment districts are Landscaping and Lighting Districts (LLD), Benefit Assessment Districts (BAD), and one Community Facility District (CFD).

Along with Harris & Associates, the City annually reviews the anticipated costs of maintaining each district for the next fiscal year; establishes assessments attributable to each parcel; and requires a specific assessment amount to be levied through the County property tax roll upon Council approval. Harris & Associates and City staff determined that it would be appropriate to limit changes to the current district budgets based on fiscal CITY COUNCIL AGENDA ITEM NO. 3.3
SECTION 3: CONSENT CALENDAR
23 necessity. Typically, staff reviews the prior year’s budget items, the current fund balances, anticipated expenditures, and the allowable assessment amounts, and incorporates any necessary adjustments for the CFD. The proposed assessments and levies are based on the historical and estimated costs of providing services to maintain the improvements that provide a direct and special benefit to properties within each respective district. Once Council approves the levy and the collection of the assessments, the information will be submitted to the County Auditor-Controller in August 2024, to be included on the Tax Roll for each benefiting parcel for Fiscal Year 2024-25.

Annual Inflationary Adjustment:

The February Consumer Price Index (CPI) is used to determine the Maximum Assessment Rate each year. The February 2024 CPI was 2.36%. Increases to the annual assessment and levy are indexed to the Consumer Price Index plus three (3) percent based on the U.S.

Department of Labor, Bureau of Labor Statistics, reported by the San Francisco/Oakland/San José Urban Wage Earners and Clerical Workers increase. This will annually establish the new inflation-adjusted maximum assessment that may be levied without the necessity of conducting a Proposition 218 ballot proceeding. Although the maximum rate is likely to increase each year, the actual amount to be assessed is based on the annual budget and may be less than the maximum rate.

Fiscal Impact:

For Fiscal Year 2024-25, the Province Place annual assessments are set at $697.68 per parcel in the CFD, with an estimated total amount of $27,209.52, to be collected.

For Fiscal Year 2024-25, the Parkwood annual assessments are set at $799.40 per parcel in the CFD, with a current estimated total amount of $2,398.20, to be collected. Any additional parcels issued a building permit prior to July 1, 2024, shall be included with the special taxes submitted to the County in August.
24 CITY COUNCIL

CITY OF HUGHSON
RESOLUTION NO. 2024-22

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON ESTABLISHING THE ANNUAL

SPECIAL TAX FOR THE CITY OF HUGHSON, PROVINCE PLACE COMMUNITY FACILITIES DISTRICT, 2017 FOR FISCAL YEAR 2024/25
WHEREAS, the Hughson City Council (hereafter referred to as the “legislative body”), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a special tax district, all as authorized pursuant to the terms and provisions of the “Mello Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the California Government Code. Said special tax district is known and designated as Province Place Community Facilities District 2017 (hereafter referred to as the “District”); and,

WHEREAS, the legislative body, by ordinance and as authorized by Section 53340 of the California Government Code, has authorized the levy of a special tax to pay the costs and expenses related to the District and this legislative body desires to establish the specific special tax rate to be collected for the upcoming fiscal year.

NOW, THEREFORE, IT IS HEREBY RESOLVED BY THE LEGISLATIVE BODY AS FOLLOWS:

Section 1 That the above recitals are true and correct.

TYPE SPECIAL TAX RATE
Building Permit Issued as of June 1 Max. Tax = $697.68 per Parcel Building Permit Issued as of June 1 Actual Tax = $718.87 per Parcel Building Permit Not Issued as of June 1 N/A*
*All building permits have been issued as of June 1, 2020.

Section 3 That the special tax rate shall be increased in an amount not to exceed the annual increase in CPI for the month of February, plus 3%. The 2024 February CPI was 2.36%.

Section 4 That the special tax rate as set forth above does not exceed the amount as previously authorized by ordinance of this legislative body and is not in excess of that as previously approved by the qualified electors of the District, and is in compliance with Proposition 218, Section XIII D of the Constitution of the State of California.

Section 5 That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of the following:
25 Preliminary and Incidental Expense and Appurtenant Work and Improvements – the authorized facilities shall be deemed to include the costs and expenses of the following:
• Street maintenance and repairs including curbs, gutters, sidewalks and ramps. • Municipal Utilities Infrastructure.
• Parks.
• Streetlights – maintenance and electrical/utility costs. • Storm Drain facilities including manhole covers, catch basins, pipes, drains, and treatment of storm water run-off.
• Landscaping – only collected should the Province Place HOA fail. • Police, fire and emergency services.

The proceeds of the special tax shall be used as set forth above and shall not be used for any other purpose.

Section 6 The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and same procedure and sale in cases of delinquency for ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting said special taxes.

Section 7 All monies collected shall be paid into a fund for the District, including any reserve fund amounts.

Section 8 The County Auditor is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land effected in a space marked “public services” or “special tax” or by any other suitable designation, the installment of the special tax and the exact rate of the special tax as stated above.

Section 9 The County Auditor shall then, at the close of the tax collection period, promptly render to the City of Hughson, a detailed report showing the amount(s) of such special tax installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making such collection.

PASSED AND ADOPTED by the City Council of the City of Hughson at its regularly scheduled meeting on this 24th day of June, 2024 by the following vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:
>
>
26 APPROVED:
________________
GEORGE CARR, Mayor

ATTEST:
___________________
ASHTON GOSE, City Clerk
27 EXHIBIT A
2024/25 SPECIAL TAX RATES BY PARCEL
APN
Building
Status
Special
Tax Levy
180-094-001 Developed $697.68
180-094-002 Developed $697.68
180-094-003 Developed $697.68
180-094-004 Developed $697.68
180-094-005 Developed $697.68
180-094-006 Developed $697.68
180-094-007 Developed $697.68
180-094-008 Developed $697.68
180-094-009 Developed $697.68
180-094-010 Developed $697.68
180-094-011 Developed $697.68
180-094-012 Developed $697.68
180-094-013 Developed $697.68
180-094-014 Developed $697.68
180-094-015 Developed $697.68
180-094-016 Developed $697.68
180-094-017 Developed $697.68
180-094-018 Developed $697.68
180-094-019 Developed $697.68
180-094-020 Developed $697.68
180-094-021 Developed $697.68
180-094-022 Developed $697.68
180-094-023 Developed $697.68
180-094-024 Developed $697.68
180-094-025 Developed $697.68
180-094-026 Developed $697.68
180-094-027 Developed $697.68
180-094-028 Developed $697.68
180-094-029 Developed $697.68
180-094-030 Developed $697.68
180-094-031 Developed $697.68
180-094-032 Developed $697.68
180-094-033 Developed $697.68
180-094-034 Developed $697.68
180-094-035 Developed $697.68
180-094-036 Developed $697.68
180-094-037 Developed $697.68
180-094-038 Developed $697.68
180-094-039 Developed $697.68
$27,209.52
28 CITY COUNCIL

CITY OF HUGHSON
RESOLUTION NO. 2024-23
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON AMENDING RESOLUTION NO. 2024-21, AND ESTABLISHING THE ANNUAL SPECIAL TAX FOR THE CITY OF HUGHSON, CITYWIDE COMMUNITY FACILITIES DISTRICT (PARKWOOD), FOR FISCAL YEAR 2024/25 WHEREAS, the Hughson City Council (hereafter referred to as the “legislative body”), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a special tax district, all as authorized pursuant to the terms and provisions of the “Mello Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the California Government Code. Said special tax district is known and designated as Citywide Community Facilities District (Parkwood), (hereafter referred to as the “District”) and,

NOW, THEREFORE, IT IS HEREBY RESOLVED BY THE LEGISLATIVE BODY AS FOLLOWS:

Section 1 That the above recitals are true and correct.

Section 2 The maximum special tax rate to be collected for the District for Fiscal Year 2024/25 is hereby determined and established in the table below. A listing of individual parcels, showing the corresponding special tax rate, is attached hereto as “Exhibit A”. Any additional parcels issued a building permit prior to July 1, 2024, shall be included with the special taxes submitted to the County in August.

TYPE SPECIAL TAX RATE
Building Permit Issued as of July 1, 2024 Max. Tax = $1,156.40 per Parcel Building Permit Issued as of July 1, 2024 Actual Tax = $799.40 per Parcel Building Permit Not Issued as of July 1, 2024 296
Section 3 That the special tax rate shall be increased in an amount not to exceed the annual increase in CPI for the month of February, plus 3%.

Section 4 That the special tax rate as set forth above does not exceed the amount as previously authorized by ordinance of this legislative body and is not in excess of that as previously approved by the qualified electors of the District, and is in 29 compliance with Proposition 218, Section XIII D of the Constitution of the State of California.

Section 5 That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of the following:

Preliminary and Incidental Expense and Appurtenant Work and Improvements – the authorized facilities shall be deemed to include the costs and expenses of the following:
• Street maintenance and repairs including curbs, gutters, sidewalks and ramps, • Municipal Utilities Infrastructure,
• Parks,
• Streetlights – maintenance and electrical/utility costs, • Storm Drain facilities including manhole covers, catch basins, pipes, drains, and treatment of storm water run-off,
• Police, fire and emergency services.

The proceeds of the special tax shall be used as set forth above and shall not be used for any other purpose.

Section 7 All monies collected shall be paid into a fund for the District, including any reserve fund amounts.

PASSED AND ADOPTED by the City Council of the City of Hughson at its regularly scheduled meeting on this 24th day of June, 2024 by the following vote:
>
>
>
30 AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:

George Carr, Mayor
ATTEST:
____________________
Ashton Gose, City Clerk
31 EXHIBIT A
2024/25 SPECIAL TAX RATES BY PARCEL
APN
Building
Status
Special
Tax Levy
018-097-045 Developed $799.40
018-097-042 Developed $799.40
018-097-044 Developed $799.40
$2,398.20
This list will be updated, prior to County submittal, to include any other building permits issued prior to July 1, 2024.
32 Meeting Date: June 24, 2024
Subject: Adopt Resolution No. 2024- 24, Approving an Agreement with Stanislaus County to Perform Law Enforcement Services for the City of Hughson and Related Actions
Enclosure: Law Enforcement Services Agreement
Presented By: Dominique Romo, City Manager
Approved By:
______________________________
Dominique Romo, City Manager
Staff Recommendation:

Adopt Resolution No. 2024-24, approving an agreement with Stanislaus County to perform law enforcement services for the City of Hughson, Authorize the Mayor to execute the agreement inclusive of any final edits by the City Attorney, and Authorize the City Manager to execute the General Law Enforcement Service Level request for Fiscal Year 2024-2025, and annually thereafter, and any other documents required by the agreement.

Background and Overview:

The City of Hughson (City) has been in partnership with the Stanislaus County Sheriff’s Department for law enforcement services for over 20 years now, after moving forward with disbanding its police department in 2001. In September 2001, the City entered into a fiveyear agreement for services, which was then renewed in September 2006. The City and County took further actions to continue these services again in 2011, 2013, 2016, and 2020.

The County provides general law enforcement services, which include, patrol/traffic, investigation, administration, IT, crime scene identification, backgrounds, IA, HR, payroll, financial and specialized training, and case, property and records management. Ancillary services are also provided at no cost, which includes Air Support Unit, Bomb Team, Major Accident Investigations Team, Hostage Negotiations Team, and Special Weapons and Tactics. Dispatch services will continue to be with SR 911, through the Sheriff’s Department.

Stanislaus County has law enforcement contracts with four incorporated cities which include Hughson, Waterford, Patterson and Riverbank. All the law enforcement agreements expire on June 30, 2024.

The following is a summary of the main elements of the attached agreement:

CITY COUNCIL AGENDA ITEM NO. 3.4
SECTION 3: CONSENT CALENDAR
33 • The term of the agreement isfrom July 1, 2024 through June 30, 2029. No later than six months prior the expiration of the term, the parties shall meet and confer in good faith regarding an extension. (This was increased from 4 years to 5) • Either party may terminate this agreement, without cause, upon 180 days written notice. A transition plan will be prepared and implemented by both parties and be completed no later than three months from expiration.
• County shall provide, within the corporate limits of the City, general law enforcement services and functions of the type provided by the Stanislaus County Sheriff under the statues of the State of California, and under the municipal codes of City of Hughson.
• The County shall provide only those general law enforcement services set forth in the General Law Enforcement Service Request attached hereto as Exhibit A. No later than July 1 of each year, the City and the County shall sign new Exhibits A, & B and attach them to this agreement as an amendment. The City may request a change in the level of service at any time by submitting a written request to the County and through a meet and confer process.
• The agreement maintained the cost sharing arrangement for the Chief of Police between the City of Hughson and Stanislaus County. The City of Hughson is currently responsible for 81% of the costs for the Chief of Police with Stanislaus County responsible for the balance (19%).
• The staffing level for other law enforcement positions remained the same as provided for in the prior agreement of 4 Patrol Deputies (with backfill), 1 Community Resource Deputy (no backfill), and 1 Legal Clerk (no backfill). • The 2020-2024 agreement added a section on staffing shortages and this agreement continues to include the language, stating that if a staffing shortage is declared by the Sheriff, contract cities may be requested to absorb a commensurate staffing loss to help maintain overall county coverage. City population, total allocated positions and officer to population ratio will be considered prior to any staffing reductions (i.e. a loss of a patrol officer in a small city is much more devastating than the loss to a larger city).
• Pursuant to the first contract, the City transferred title to certain vehicles and installed equipment to the County (four Ford Crown Victoria). Upon termination of this agreement, the County will transfer to the City title for vehicles similar to those identified as the vehicles originally transferred to the County. City shall provide any decals or special signage that is used to distinguish the vehicles with City markings. 34 • The current agreement also includes and clarifies provisions for asset forfeiture funds, the County’s Cannabis Program will absorb costs above and beyond the base agreement for cannabis related cases inside the City limits • The term of the position of Chief remains for (3) three years with an additional year extension based on mutual agreement. (The language added to this section of the agreement includes that if the City requests a position other than a Lieutenant to serve as Chief, that the structure and position change be subject to a mutual written agreement between the parties.)
• The County shall invoice the City monthly for Vehicle Cost Reimbursement. (This was updated to reflect the current billing practice)
• If the City requests motorcycle officer(s) be assigned, the County and City may agree to have service maintenance billed to the City if the County elects to use a certified motorcycle service center.
• Regarding Equipment - the language has been clarified to state that office equipment (desks, chairs, computers, etc.) ownership will be retained by the entity (City or County) that purchased the equipment (not also currently carrying ownership on the entity’s inventory); that safety equipment (firearms, uniforms, leather gear, tasers, etc.) ownership will be retained by the entity who paid for the equipment; and that all other miscellaneous law enforcement equipment (radar/lidar, shields, bicycles, etc.) ownership will be retained by entity (City or County) that paid for the equipment (Again, not also currently carrying ownership on the entity’s inventory)
• Regarding Modification Only in Writing - Amendments to this Agreement executed by County and City may not, in the aggregate, increase or decrease the cost of services payable by City by more than five percent (5%) of the total cost originally set forth in Exhibit B. Prior approval by County’s Board of Supervisors and City’s Council is required before execution of these amendments. (Past Agreements were 3%. 5% is a typical standard escalator and provides more flexibility) Fiscal Impact:

For Fiscal Year 2024-2025, the estimated cost for law enforcement services is $1,817,329.

Law Enforcement costs are expended via the City’s General Fund (Fund 100). The estimated budgets for the next four (4) years include an estimated 3% increase annually (See Exhibit B of the Agreement). Staff will continue to closely monitor these costs and their impact to the City’s General Fund.
35 CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2024-24

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

WITH STANISLAUS COUNTY TO PERFORM LAW ENFORCEMENT SERVICES FOR THE CITY OF

HUGHSON
WHEREAS, On September 1, 2001, the City of Hughson (City) entered into an agreement with Stanislaus County (County) to perform law enforcement services for the City which was subsequently extended through June 30, 2020; and
WHEREAS, the County and City extended the agreement to perform law enforcement services for the City through June 30, 2024 in September 2020; and WHEREAS, the County, the City and other cities have negotiated a form law enforcement agreement to be used with all cities served by the County, and WHEREAS, the term of the Stanislaus County Law Enforcement Services Agreement with the County will be from July 1, 2024, through June 30, 2029, unless otherwise determined by the parties.

NOW THEREFORE BE IT RESOLVED by the City Council of the City of Hughson as follows:

1. Approves the 2024 Stanislaus County Law Enforcement Services Agreement attached hereto as Exhibit “A.”

2. Authorizes the Mayor to execute the 2024 Stanislaus County Law Enforcement Services Agreement, inclusive of any final edits by the City Attorney.

3. Authorizes the City Manager to execute the General Law Enforcement Service Level request for Fiscal Year 2024-2025, and annually thereafter, and any other documents required by the agreement.

PASSED AND ADOPTED by the Hughson City Council at a regular meeting thereof held on June 24, 2024, by the following roll call vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:
>
>
>
36 APPROVED:
________________________
GEORGE CARR, Mayor
ATTEST:
________________________
ASHTON GOSE, City Clerk
37 STANISLAUS COUNTY

LAW ENFORCEMENT SERVICES

AGREEMENT
City of Hughson
July 2024 – June 2029
38 STANISLAUS COUNTY

LAW ENFORCEMENT SERVICES

AGREEMENT
THIS AGREEMENT, is made and entered into by and between the County of Stanislaus, a political subdivision of the State of California (hereinafter referred to as “County”), and the City of Hughson, a municipal corporation, (hereinafter referred to as “City”), (the County and City are each sometimes referred to herein as a “Party,” and collectively as “Parties.”)

RECITALS
WHEREAS, City desires County to perform law enforcement services and functions within its boundaries; and
WHEREAS, County agrees to perform such law enforcement services and functions as described herein and pursuant to the terms and conditions hereinafter set forth; and WHEREAS, the parties to this Agreement have the legal authority to enter into this Agreement pursuant to the provisions of Article I, Chapter 1, Part 2, Division 1, Title 5, sections 51300, et seq., and Chapter 5, Division 7, Title 1, sections 6500, et seq., and section 55632 of the Government Code of the State of California.

NOW, THEREFORE, the parties hereto agree as follows:

1. Term. The Term of this Agreement shall be July 1, 2024, through June 30, 2029 (the “Term”) unless sooner terminated or extended as provided for herein. a. Extension. 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.

2. Termination. Either Party may terminate this Agreement, without cause, upon 180 days written notice to the other Party.
a. Transition Plan. Upon expiration of the Term or upon receipt of notice of termination, the Parties shall prepare and implement a transition plan that quickly and orderly transitions the law enforcement responsibilities from the County to the City. The transition plan should be completed no later than three months following the termination date. The transition plan may identify and address personnel, equipment, workload, on-going investigations, and any other issues related to the transition. The City and County shall agree to the cost of developing and implementing the transition plan and the City shall pay the agreed upon amount.

3. Law Enforcement Services.
a. County shall provide, within the corporate limits of the City, general law enforcement services and functions of the type coming within the jurisdiction of, and customarily rendered by, the Stanislaus County Sheriff under the statues of the State of California, 1 City of Hughson
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39 and under the municipal codes of the City. The County shall provide only those general law enforcement services set forth in the General Law Enforcement Services Request attached hereto as Exhibit A.
b. Ancillary Services. Sheriff’s units related to the following services will be provided to City as an integral part of the law enforcement services described above and are included in the cost of such services. These services include but are not limited to:

Case, property and records management, crime scene identification, administration, information technology, backgrounds, internal affairs, human resources, reserve program, payroll, finance and training.
c. Additional Ancillary Services. The following services are provided to the City as needed as an adjunct to the Law Enforcement Services described above at no additional cost:

Special Weapons and Tactics (SWAT), Air Support Unit (ASU), Bomb Team, Major Accident Investigations Team (MAIT) and Hostage Negotiations Team (HNT). d. Dispatch Services. The City shall use the same dispatch services utilized by the Sheriff and the City’s proportionate share will be allocated in this agreement. e. Excluded Services. Any services of which the County may be a party such as Joint Power Agreements (JPA’s) or task force MOU’s, such as, Sheriff’s Investigation Unit (SIU), StanCATT and HIDTA.
f. No later than July 1 of each year, the City and the County shall sign new Exhibits A & B and attach them to this Agreement as an amendment. The City may request a change in the level of service at any time by submitting a written request to the County. County will meet and confer with the City to discuss the change within 30 days of the request making a reasonable effort to accommodate the service level change and, if appropriate, prepare new Exhibits for signature by the Parties, which shall be attached as an amendment hereto.
g. If the City is unable to fund this Agreement in its entirety, the City will notify the County in writing at least 60 days prior to any proposed changes regarding the level of service set forth in Exhibit A. The County will make a reasonable effort to accommodate the service level changes requested by the City.

4. Reporting.
a. Activity Reports. Each month the County will provide standard reports to the City through the Chief of Police, reporting the monthly statistical crime, response and community policing information occurring within the City limits. The parties shall meet and confer regarding the content of the monthly reports. b. Media Releases. The County may prepare news releases concerning major crime investigations within the City and will send a copy of the release to the City within a reasonable time prior to its release to news outlets.

5. Compensation.
2 City of Hughson
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40 a. Contract Amount.
i. City shall pay for County’s actual cost to provide the City the general law enforcement services set forth in Exhibits A & B. The term “actual cost” includes the cost associated with absences from work due to sick, vacation, special accrued leave time (SALT), holiday, training and disability leaves or other leaves. The City shall pay its share of the accumulated leave accrual for any employee who leaves the County based upon the percentage of time assigned to the City of the total actual leave accrual.

1. County has historically not charged administrative overhead costs incurred by the County required to provide services to the City. These costs include, but are not limited to administration, information technology, internal affairs, human resources, backgrounds, payroll, finance, property and evidence, records and crime scene identification.

Although the County is not at this time requesting the City to pay these administrative overhead costs, the County may require these costs be paid in the future. If the County requires these costs during the term of this Agreement, the parties shall meet and confer, and the costs would be capped at two percent of the budgeted salary and benefit and services and supplies costs as stated in Exhibit B.
ii. The City shall compensate the County for its services under this Agreement at the rates and in the estimated annual amount forth on Exhibit B, (the “Annual Contract Amount”). At the close of each fiscal year, County shall re-establish the rates and the estimated Annual Contract Amount and revise Exhibit B accordingly.
iii. In the event salaries, wages and benefits of the County officers and employees are changed at a time not coincident with the close of the fiscal year, the rates for salaries and wages set forth in Exhibit B and the rates and estimated Annual Contract Amount shall be readjusted to reflect the appropriate rates. In the event insurance costs for County’s liability or workers’ compensation programs are changed at a time not coincident with the close of the fiscal year, the reimbursement rates for County’s liability program set for in Exhibit B shall be readjusted to reflect the appropriate amounts, which the City shall pay effective 30 days after written notification to City.
iv. City shall pay the County’s insurance costs attributable to the services provided under this Agreement, including but not limited to, general liability, selfinsurance, unemployment and worker compensation. b. Billing.
i. 30 days after the close of each calendar month, County shall deliver to City a statement covering the actual costs of the prior month and City shall pay County the amount stated thereon within 30 days after receipt of the statement. 3 City of Hughson
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41 ii. Notwithstanding any provision of law to the contrary, including, but not limited to section 907 of the California Government Code. If any amount due to County from City is not received by County within 30 days after the date of billing, County may satisfy such indebtedness from any and all funds of City collected by County, after making a reasonable effort to communicate with the City verbally and after giving written notice to City of County’s intention to do so.

6. Revenues.
a. All revenue currently received by the City as revenue pertaining to police services or generated by police services will continue to be City revenue except for the sources listed below.
i. Due to changes to the Guide of Equitable Sharing for State, Local and Tribal Law Enforcement Agencies, cities that contract with police services will no longer be eligible to use the City’s NCIC number and hold funds for asset forfeiture purposes. County will model the same process for any State Forfeiture cases.

City agrees all equitable sharing funds will be retained by the County for law enforcement related expenses. County will make a good faith effort to use asset forfeiture funds towards equipment or other law enforcement needs in the City that those funds were seized. The use of asset forfeiture funds shall be in strict accordance with state and federal statutes and regulations governing the use of such funds.
ii. If there are Sheriff services conducted above and beyond the base agreement for cannabis related cases inside the City limits, the County will absorb the costs into the County’s Cannabis Program. If the City collects any fees or fines related to the case, the City will reimburse the County for the actual costs associated minus a 10% administrative fee for the City.

7. Organization. County will provide the services to be performed herein through the following staffing:
a. Chief of Police.
i. Appointment Process: The position of Chief of Police will be filled in accordance with County policy and employee collective bargaining unit contracts. The County shall provide a list of Lieutenants qualified to serve as the Chief of Police for the City. The City may interview the candidate(s) and provide the County with the City’s recommendation of the candidate to be appointed as the Chief of Police. After considering the recommendations of the City, the County will assign a Lieutenant who will act as the Chief of Police (the “Chief of Police”).

The term of the Chief assignment is three (3) years. This assignment may be extended for an additional year beyond the identified term based on mutual agreement of both parties. If the City requests a position other than a Lieutenant to serve as Chief of Police, the structure and position change will need to have mutual agreement of both parties with Board of Supervisor and City Council final approval.
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42 ii. Replacement Process. The County may replace the Chief of Police after 90 days written notice to the City. The County will remove the Chief of Police within 30 days of receipt of a written request from the City stating the reasonable cause for said request. Upon the City’s request, the County shall temporarily appoint a person as acting Chief of Police and fill a vacant Chief of Police position within 60 days of receipt of the City’s request and in accordance with County policy and employee collective bargaining unit contracts as described in 7(a)(i). iii. Service Expectations. The Chief of Police will generally manage law enforcement activities on behalf of the City. The Chief of Police will coordinate the delivery of law enforcement services under this Agreement and manage and supervise the personnel assigned to provide law enforcement services to the City. The Chief of Police, or designee, will attend all City Council meetings and will be available to City Staff at all reasonable times. The Chief of Police will meet with City officials on a periodic basis, the frequency of which will be determined by the City, to assure local control over the quality and service and to identify goals and programs to create a safer community. b. Assigned Sergeants. In addition to the Chief of Police, the County will assign one or more Sergeants to work within the City to assist the Chief of Police with the supervision of other assigned personnel, and to provide law enforcement services to the City. The number of Sergeants assigned shall be indicated in Exhibit A. The term of the assignment will be consistent with the Stanislaus County Sheriff’s Supervisors Association (SCSSA) MOU or as agreed upon by all parties. c. Assigned Deputies. The County shall assign Deputy Sheriffs to provide law enforcement services to the City, in the number indicated in Exhibit A. The term of the assignment will be consistent with the Stanislaus Sworn Deputy Association (SSDA) MOU or as agreed upon by all parties.
d. Other Staff. The County shall assign other departmental staff necessary to provide the law enforcement services required to be performed herein as indicated in Exhibit A. The term of the assignment will be consistent with each bargaining unit’s MOU or as agreed upon by all parties.

8. Administration of Personnel.
a. Independent Contractor. The County is acting as an independent contractor under this Agreement so that:
i. This agreement does not create any relationship of employer or employee, or principal and agent between City and County or any of County’s agents or employees. All persons employed in the performance of this Agreement shall be employees of County for all purposes. No person employed by County hereunder shall have any status, right or privilege of City employees, including, but not limited to, City pension, or City civil service. 5 City of Hughson
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43 ii. No officer, employee or department of County shall perform for City any law enforcement service or function not coming within the scope of the duties of such officer, employee or department in performing such services or functions for County.
iii. The planning, organization, scheduling, direction, supervision, standards of performance and discipline of Sheriff’s personnel and all other matters incidental to the delivery of general Law Enforcement Services to the City shall be at the sole discretion of the County and the Sheriff. The Sheriff shall retain exclusive authority over the activities of his or her personnel and equipment working in the City.
iv. The night, day and evening patrol, supervisory and clerical shifts shall be established by the Sheriff after consultation with the City Manager. v. All employment matters relating to County employees assigned to the City will be handled in accordance with County policy and procedures and employee bargaining unit contracts, including, but no limited to, officer complaints, discipline, promotion and duty assignments.
vi. Any pay for performance review of County personnel assigned to provide services under this Agreement shall follow the procedures of the County and the Stanislaus County Sheriff’s Management Association (SCSMA). The City may participate in the performance reviews of the assigned Chief of Police as an evaluator, by notifying the County of their assignment of one or more of the following participants or their designee: The City Manager, the Mayor, or City Council member.
vii. The Sheriff shall give prompt consideration to all requests of the City regarding the delivery of general Law Enforcement Services. The Sheriff shall make every effort to comply with these requests if they are considered within good law enforcement practices.
viii. In the event of a dispute between parties regarding the extent of the duties and functions to be rendered or the minimum level or manner of performance of such services, the determination made by the Sheriff shall be final and conclusive.
b. City’s Right to Request Replacement Personnel. The City shall have the right to request the County to replace County personnel assigned to provide services under this Agreement, provided such request is made for reasonable cause. c. Sick Leave Temporary Replacement. If an assigned employee is absent from duty due to illness or injury for longer than 80 consecutive hours, the County may provide a replacement if available in accordance with Exhibit A.
d. Disciplinary Temporary Replacement. If an assigned employee is absent from duty due to a disciplinary action for longer than 24 hours, the County may provide a replacement in accordance with Exhibit A.
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44 e. Annual Leave. If an assigned employee is absent from duty for annual leave, a planned absence, or an unplanned absence, for a period of 80 consecutive hours, the County may provide a temporary replacement until such time as the assigned employee is able to return to duty.
f. Vacancies. Any vacancies will be filled using the County’s procedures for filling vacancies within the Sheriff’s Office as defined in Department policy or Personnel Memorandum of Understanding (MOUs). New officers assigned will receive appropriate orientation regarding special characteristics and needs to City. The term of an employee’s assignment will comply with the applicable Personnel MOU. g. Staffing. The County shall ensure that a minimum of one patrol deputy (the “Primary Patrol”) is on duty within the City limits at all times, except when the deputy is out of the City to transport a prisoner to the County detention facility, attend court, completing a traffic stop that begins in and terminates out of the City limits or when providing backup or mutual aid to another law enforcement officer or at the direction of the Sheriff or designee.
i. Temporary staffing absences of the Primary Patrol deputy will be filled with existing City Police Services deputies and if none is available, then with Sheriff deputies on straight time, and if none is available, Sheriff deputies on overtime. ii. All personnel assigned to the City, including the Primary Patrol deputy, may assist with incidents outside the City limits involving critical and life-threatening situations. However, if a critical incident occurs in the City while the personnel are assisting outside the City limits, the County will either dispatch additional forces to the City or will release the assigned personnel to respond. h. Staffing Shortage. Should the Sheriff declare a Deputy Sheriff staffing shortage, Sheriff staff will meet and confer in good faith with the City Managers to discuss a temporary adjusted staffing plan for the cities to help mitigate county wide impacts of the staffing shortage. The plan will ensure that safety is maintained and that the impact of the staffing shortage is equitable between cities. The plan will consider City population, total allocated positions and the officer to population ratio for each city. The Sheriff will have the ultimate authority for staffing changes and will report any long-term shift deployment changes related to a staffing shortage to the City Council including any anticipated savings to the city in associated salary costs.

9. City Responsibilities. In support of the County providing the law enforcement services described herein, the City promises:
a. Municipal Authority. The City hereby confers municipal police authority on such County employees as might be engaged in enforcing City ordinances with City boundaries. b. Criminal Justice Services. The City shall provide the criminal justice system services necessary to support this Agreement attributable to the enforcement of state and municipal laws within the City.
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45 c. Supplies. The City shall supply at its own cost and expense any special stationery, supplies, notices, forms, logos, insignias, name tags, badges and/or uniforms which are to be issued in the name of the City.
d. Facilities. The City shall furnish at its own cost and expense office space reasonably deemed necessary by the Sheriff to provide the law enforcement services herein described and all furniture and furnishing, office supplies, janitorial service, HVAC, upkeep and maintenance, and utilities.

10. Equipment and Vehicles.
a. Vehicles.
i. Pursuant to the first contract between the County and City for law enforcement services, the City transferred title to certain vehicles and installed equipment to the County. The original vehicles and their replacements are identified in the original agreement that was entered into and will remain on file by both County and City.
ii. Under termination of this Agreement the County will transfer to the City title for vehicles like those identified as the vehicles originally transferred to the County, excluding any enhancements added to the vehicle and paid for by the County.

Similar vehicles are defined as a vehicle having the same functionality, upgrades and mileage within ±5,000 miles of the current mileage of the vehicle in use.

Any vehicle being leased by the County at the time of termination that is assigned to City, will not be replaced but the City will be provided the option of taking over the lease from County if no other similar vehicle is available. iii. Vehicle ownership will be retained by the entity (City or County) that purchase the vehicle and is currently carrying ownership via the vehicle registration with the exception of vehicles transferred by City to County in original agreement for law enforcement services.
iv. Vehicles shall be used to provide law enforcement services at the discretion of the Sheriff or designee and in compliance with the Sheriff’s Office policies. City markings with any decal or special signage is allowable if approved by the Chief of Police.
v. The City shall reimburse the County for the actual cost to operate any vehicle used in the performance of the law enforcement services provided herein, (herein after the “Vehicle Cost Reimbursement”). The cost included in the Vehicle Cost Reimbursement amount includes but is not limited to fuel maintenance, replacement costs, financing costs, fleet services and costs of insurance. A flat rate will be calculated by the average number of miles driven and the County’s Fleet Services operating cost rate.
vi. County shall invoice City monthly for Vehicle Cost Reimbursement. The estimated Vehicle Cost Reimbursement will be computed annually on an 8 City of Hughson
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46 average mileage usage basis and will be the same as the vehicle operating costs calculated for other County vehicles in the same class, plus an additional charge for the cost of insurance. If the vehicle is purchased by the City, the vehicle would be excluded from the vehicle mileage rate. The current estimated Vehicle Cost Reimbursement rates are shown in Exhibit B and shall be updated each fiscal year by the County.
vii. Vehicles will be replaced according to the County’s General Services Agency Fleet Services Policy, as approved and adopted by the Board of Supervisors from time to time. The June 16, 2015, Fleet Services Policy established the following minimum guidelines consistent with current/historical trend analysis to quantify planning for the replacement of County Vehicles.

Vehicle Type Years Miles
Patrol vehicles 100,000
Sedan, passenger minivans (Detectives/Chief) 8
Light truck/van, medium truck 10
Other factors used in evaluating replacement include vehicle condition, maintenance/cost history, and suitability for current use. With respect to necessary repairs, consideration will be given to the cost of such repairs and impact on the vehicle’s useful life, compared with the cost of acquiring a new vehicle in order to determine the most cost-effective option. Specialty vehicles will be evaluated on a case-by-case basis. The Fleet Manager may extend the life of a vehicle on a year-to-year basis so long as the vehicle is safe and reliable and meets all required emission standards.

Upon termination of this Agreement, the City shall not be entitled to that portion of the Vehicle Cost Reimbursement collected from the City allocated to the replacement of the vehicles.
b. Motorcycles.
i. If the City desires to have motorcycle officer(s) assigned to the City, the City will fund 100% of the purchase, equipment, repair, maintenance, and insurance.

The County will not charge a per mile replacement fee for the motorcycle(s). At the end of the motorcycle(s)’ useful life, should the City wish to continue motorcycle operations, the City will fund 100% of a replacement motorcycle(s). ii. Motorcycles(s) will be taken out of service following minimum guidelines consistent with current/historical trend analysis to quantify planning for the replacement of motorcycle(s) at approximately 40,000 miles or end of manufactures warranty.
iii. Motorcycles will be maintained by County regardless of ownership. The County through County’s Fleet Manager will maintain the service records of the motorcycle(s) and assign a County vehicle number. County may use a certified 9 City of Hughson
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47 motorcycle service center to make the repairs and maintenance of the motorcycle(s). The County and City may agree to have service maintenance billed to the city if the County elects to use a certified motorcycle service center. iv. The County will provide a certified employee who will be assigned as the City’s motor officer. Motorcycle(s) shall be used to provide to law enforcement services at the discretion of the Sheriff or designee and in compliance with County, Sheriff’s Office and City policies.
c. Equipment.
i. The County shall purchase those supplies, equipment, services and materials needed for the performance of law enforcement services within the City limits, and the City shall reimburse the County for the cost to procure. ii. Office equipment (desks, chairs, computers, etc.) ownership will be retained by the entity (City or County) that purchased the equipment. iii. Safety equipment (firearms, uniforms, leather gear, tasers, etc.) ownership will be retained by the entity who paid for the equipment.
iv. All other miscellaneous law enforcement equipment (radar/lidar, shields, bicycles, etc.) ownership will be retained by entity (City or County) that paid for the equipment.
v. Any equipment purchased using City funds will be used in performance of the law enforcement services in the City and will not be used for non-City functions, except for mutual aid situations, unless authorized by the City Manager. City equipment will be maintained in a manner and replaced at the City’s cost and expense at a point in time that is consistent with the customary maintenance and replacement schedule for like equipment provided by the County in policing the unincorporated areas.
vi. Upon termination, and subject to the Transition Plan referred to in section 2 of this Agreement, the County will return to the City those items identified in the original agreement or equipment of equal or similar value or equipment paid for by the City, except those items that have reached the end of their useful life or is non-serviceable.

11. Liability and Indemnification.
a. County’s Obligation. City, its officers and employees, by this Agreement, shall not assume any liability for the direct payment of any salary or wages to any County officer or employee performing services hereunder for City, nor for the direct payment of compensation or indemnity to any County officer or employee for any injury to or illness of such officer or employee arising out of their employment by County, and County shall hold harmless, defend and indemnify City, its officers and employees, against any and all costs, expenses, claims, suits and liability for bodily and personal injury to or death of 10 City of Hughson
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48 any person and for injury to or loss of any property resulting therefrom or arising out of or in any way connected with any negligent or wrongful acts or omissions of County, its officers and employees, in performing or authorizing the performance of or in failing to perform or authorize the performance of any work, services or functions provided for, referred to in or in any way connected with any work, services or functions to be performed under this Agreement.
b. City’s Obligation. County, its officers and employees, by this Agreement, shall not assume any liability for the negligent or wrongful acts or omissions of City, nor of any officer or employee thereof, nor for any dangerous condition of the streets, public work, or property of City, and City shall hold harmless, defend and indemnify County, its officers and employees, against any and all costs, expenses, claims, suits and liability for bodily and personal injury to or death of any person and for injury to or loss of any property resulting therefrom or arising out of or in any way connected with any negligent or wrongful acts or omissions of City, its officers and employees, in performing or authorizing the performance of or in failing to perform or authorize the performance of any work, services or functions provided for, referred to in or in any way connected with any work, services or functions to be performed under this Agreement. c. City Ordinances. Notwithstanding the forgoing, the County does not assume liability or responsibility for or in any way release the City from any liability or responsibility that arises in whole or in part from the enforcement of City ordinances, rules or regulations.

In any case, claim, suit, action or administrative proceeding in which the enforceability and/or validity of any such City ordinance, rule or regulation is at issue, the City shall defend and indemnify and hold harmless the County, and its officers and employees, against any and all costs, expenses, claims suits and liability that arises in whole or in part from enforcement of City ordinances, rules or regulations. d. Injuries to County Employees. Notwithstanding the forgoing, County warrants that it is insured, or is permissibly self-insured, for workers’ compensation coverage and agrees that its employees providing services to City pursuant to this Agreement will be covered by County’s workers’ compensation program or insurance for all injuries arising out of or occurring in the course and scope of their employment. Furthermore, County shall not pursue any action against City, including , but not limited to an action for subrogation, if a County employee performing service pursuant to this Agreement obtains workers’ compensation benefits which may be or are attributable to the conduct or alleged negligent or wrongful act or omission of City, its officers and/or employees, or dangerous conditions of the street or property of City.

12. Default.
a. Cure. In the event a party to this Agreement fails to perform pursuant to the terms and conditions of this Agreement, the party to whom an obligation is owed will provide the non-performing party with at least 30 days prior written notice of said nonperformance, upon which the non-performing party will have the opportunity to comply with the request for performance, or in the event of continued non-performance, the parties shall have the right to then pursue any and all available legal remedies. 11 City of Hughson
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49 b. Failure to give Notice. Failure to give, or delay in giving, Notice of Default shall not constitute a waiver of any obligation, requirement or covenant required to be performed hereunder. Except as otherwise expressly provided in this Agreement, any failure or delay by either Party in asserting any rights and remedies as to any breach shall not operate as a waiver of any breach or of any such rights or remedies. Delay by either Party in asserting any of its rights and remedies shall not deprive such Party of the right to institute and maintain any action or proceeding which it may deem appropriate to protect, assert or enforce any such rights or remedies.

13. Attorney Fees. In the event that a party to this Agreement commences litigation to enforce the performance of this Agreement, the prevailing party shall be entitled to an award of its costs of litigation, including the cost of expert and attorneys’ fees.

14. Notices.
a. Any notice or notices provided for by this Agreement to be given or served upon the County shall be given or served by letter deposited in the United States Mail, postage prepaid and addressed to:

Stanislaus County Sheriff’s Office
250 E. Hackett Rd
Modesto, CA 95358
b. Any notice or notices provided for by this Agreement to be given or served upon the City shall be given or served by letter deposited in the United States Mail, postage prepaid and addressed to:

City of Hughson
7018 Pine Street
Hughson, CA 95326

15. Audits.
a. Pursuant to Government Code section 8546.7, City and County shall be subject to examinations and audit by the State Auditor for a period of 3 years after final payment by City to County under this Agreement. City and County shall retain all records relating to the performance of this Agreement for said 3-year period as a minimum. b. County agrees that relevant records shall be made available to the City to audit and examine if the City requests such audit and examination by contacting the Sheriff or his representative at least 10 working days prior to the commencement of the audit and examination.

16. Necessary Acts. The parties to this Agreement hereby authorize their respective officers and employees to do all things reasonably necessary to accomplish the purposes of this Agreement.

17. Designations. County designates the Sheriff of Stanislaus County, or his/her designee, to represent County in all matters pertaining to the administration of this Agreement. The City designates its City Manager, or his/her designee, to represent City in all matters pertaining to the administration of this Agreement. Both City and County will provide the full cooperation 12 City of Hughson
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50 and assistance of its officers, agents, and employees to each other in performance of this Agreement.

18. Modification Only in Writing.
a. This Agreement may not be modified, amended, changed, added to, or subtracted from by the mutual consent of the parties hereto if such amendment or change is not in written form and executed with the same formalities as this Agreement and attached to the original Agreement to maintain continuity. Notwithstanding anything to the contrary, no oral agreement or directive from or between either Party, or their designees shall operate to amend or change the terms of this Agreement. b. With the limitations set forth below, Sheriff, on behalf of the County, and City Manager, on behalf of City, are authorized to execute written amendments to this Agreement to increase or decrease the level of service as set forth in Exhibit A, when Sheriff and City Manager mutually agree that such increase or decrease in the level of service is appropriate. Amendments to this Agreement executed by County and City may not, in the aggregate, increase or decrease the cost of services payable by City by more than five percent (5%) of the total cost originally set forth in Exhibit B. Prior approval by County’s Board of Supervisors and City’s Counsel is required before execution of these amendments.

19. Entire Agreement. This Agreement contains the entire Agreement of the parties, and no representations, inducements, promises, or agreements otherwise between the parties, not embodied herein, or incorporated herein by reference shall be of any force or effect.

Notwithstanding anything to the contrary, no term or provision hereof may be changed, waived, discharged, or terminated unless the same is in writing executed by the parties above.

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

21. Precedence. The contract documents consist of this Agreement and Exhibits A and B. In the event of a conflict between or among the contract documents, the order of precedence shall be the Exhibits and then the provisions of the main body of this Contract, i.e., those provisions set forth in the recitals and articles of this Agreement.

22. No Third-Party Beneficiary. This Agreement shall not confer third party beneficiary status on any non-party, including the citizens of either Party.

23. Successors and Assigns. This Agreement shall be binding on and enforceable by and against the parties to it and their respective heirs, legal representatives, successors and assigns. 13 City of Hughson
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51 24. Duplicate Counterparts. The Agreement may be executed in any number of counterparts, and each such counterpart, executed telecopy, fax of photocopy shall be deemed to be an original instrument, but all of which together shall constitute one and the same Agreement.

25. Legal Requirements. The Parties shall comply with all applicable federal, state, and local laws in performing this Agreement.

26. Venue. The laws of the State of California shall apply to the construction and enforcement of this Agreement. Any action at law, suit in equity, or judicial proceedings for the enforcement of this Agreement or any provision hereto shall be in the Superior Court of Stanislaus County.

SIGNATURE PAGE ATTACHED
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52 IN WITNESS WHEREOF, the Parties have executed the Agreement in the County of Stanislaus, State of California.

COUNTY OF STANISLAUS ____________________________________ Mani Grewal Chairman of the Board of Supervisors

CITY OF HUGHSON
__________________________________ George Carr
Mayor
ATTEST: ____________________________________
Elizabeth King
Clerk of the Board
ATTEST: ___________________________________ Ashton Gose City Clerk
APPROVED AS TO CONTENT: ___________________________________ Jeff Dirkse
Sheriff - Coroner
APPROVED AS TO CONTENT: ___________________________________ Dominique Romo City Manager
APPROVED AS TO FORM:

Thomas E. Boze, County Counsel ____________________________________ Jesus Mendoza
Deputy County Counsel
APPROVED AS TO FORM: ____________________________________ Andy Pinasco City Attorney
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53 EXHIBITS A & B

LAW ENFORCEMENT SERVICES

AGREEMENT
City of Hughson
July 2024 – June 2029
54 EXHIBIT A

CITY OF HUGHSON

GENERAL LAW ENFORCEMENT

SERVICE LEVEL REQUEST
City Request. City requests the County to perform the general law enforcement services listed here below at the staffing level shown. The Sheriff and the City Manager have discussed and agree to the services and staffing level described below.

Contract Rates. The Sheriff and the City Manager have reviewed the Contract Rates attached as Exhibit B and accept those rates.

Special Events The City and County shall share equally the cost of law enforcement services for the annual Fruit and Nut Festival.

Staffing Level. The staffing level which will be provided is as follows:

Position Schedule FTE Backfill
Chief* 81% of normal business hours 0.81 No
Deputy Sheriff (Patrol) - 12hrs One Days and One Graves per squad 4.00 Yes Deputy Sheriff (Community Resource)
- 10hrs 4 days/week 1.00 No
Legal Clerk I/II/III - 8hrs 5 days/week 1.00 No
*The Chief of Police will have split duties and responsibilities and will split time between the County and the City. The cost of this position shall be allocated as shown below. The County will ensure that the Chief of Police divides his/her time in a manner that ensures the proper management of the City law enforcement services. If the time allocation changes, the parties will meet and confer in good faith and adjustment this cost sharing formula in accordance with their mutual agreement.

CITY COUNTY
Chief of Police 81% 19%

5. Facilities. The City shall provide the existing police facility at 7018 Pine Street, Hughson for the County to conduct law enforcement services. If police are moved to a new facility, move will be approved by the Sheriff.
1 City of Hughson
Exhibits
55 APPROVED AND ACCEPTED BY:

STANISLUAS COUNTY SHERIFF ___________________________________ Jeff Dirkse
Sheriff – Coroner
Date:_______________________

CITY MANAGER
___________________________________ Dominique Romo
City Manager
Date:_______________________
2 City of Hughson
Exhibits
56 Adopted
Budget
Proposed
Budget
Estimated
Budget
Estimated
Budget
Estimated
Budget
Estimated
Budget
2024 2025 2026 2027 2028 2029
Salaries and Benefits 1,317,504 1,341,074 1,381,306 1,422,745 1,465,427 1,509,390 Overtime 181,103 124,360 128,091 131,934 135,892 139,969 Extra Help 0 0 0 0 0 0
Services and Supplies 111,226 101,469 104,513 107,648 110,877 114,203 SR911 Dispatch services* 69,787 84,534 87,070 89,682 92,372 95,143 Other Charges (County CAP's) 49,216 68,864 70,930 73,058 75,250 77,508 Transcription Costs 0 0 0 0 0 0
Vehicle Replacement Costs 92,172 97,028 99,939 102,937 106,025 109,206 Total Cost of City Contract 1,821,008 1,817,329 1,871,849 1,928,004 1,985,843 2,045,419 % increase from prior year -0.20% 3.00% 3.00% 3.00% 3.00% City LE Svcs 1,821,008 1,817,329 1,871,849 1,928,004 1,985,843 2,045,419 Security Svcs/Contractual Events 0 0 0 0 0 0
Total Revenue 1,821,008 1,817,329 1,871,849 1,928,004 1,985,843 2,045,419 Staffing
Lieutenant/Chief (No Backfill) 0.81
Sergeant (No Backfill) 0.00
Deputy Sheriff/Patrol (Backfill) 4.00
Deputy Sheriff/Traffic (No Backfill) 0.00
Deputy Sheriff/Detective (No Backfill) 0.00
Deputy Sheriff/CRD (No Backfill) 1.00
Deputy Sheriff/SRO (No Backfill) 0.00
Community Services Officer (No Backfill) 0.00
Supervising Legal Clerk (No Backfill) 0.00
Legal Clerk (No Backfill) 1.00
Total Officers including Lieutenant 5.81
Officers per 1,000 based on Population of 7,711** 0.75
** Population Estimates through the CA Department of Finance - https://dof.ca.gov/forecasting/demographics/estimates-e1/

EXHIBIT B

CITY OF HUGHSON CONTRACT RATES
*Fiscal Year 2025 SR911 Budget is pending approval - used option with a 5% vacancy rate and the final budget will be adjusted with County's Adopted Budget in September of 2024 3 City of Hughson
Exhibits
57 58
Meeting Date: June 24, 2024
Subject: Adopt Resolution No. 2024-25, Approving the City of Hughson’s Fiscal Year 2024-25 Preliminary Budget
Enclosure: FY 2024-25 Preliminary Budget Report-Exhibit A Presented By: Kim Weimer, Director of Finance & Administrative Services Approved By: ____________________________
Dominique Romo, City Manager
Staff Recommendation:

Adopt Resolution No. 2024-25, approving the City of Hughson’s Fiscal Year 2024-25 Preliminary Budget.

Background and Overview:

City Staff began the budgeting process for FY 2024-25 in April of 2024. The City’s departments have collectively worked to produce a budget that will maintain or improve the City’s service levels while being mindful of operating with constrained resources. The Fiscal Year 2024-25 Preliminary Budget provides the City with the authority to use resources for the benefit of the community and is adopted annually by June 30th to begin expending funds for the new fiscal year which begins on July 1. The Fiscal Year 2024-25 Preliminary Budget is estimated based on available data from both forecasts and historical activity.

City staff met with the Budget and Finance Subcommittee on June 18, 2024, to present the Fiscal Year 2024-25 Preliminary Budget and to review the estimated revenues and expenditures that make up the annual operating budget for the City of Hughson. This budget is based on the earliest projections available at this time and revenue and expenditure estimates will likely change over the next six months. Revisions to the proposed budget will be brought forth to the City Council for the adoption of the Fiscal Year 2024-25 Final Budget in September. The preparation of the Fiscal Year 2024-25 Preliminary Budget utilized a hybrid approach of both zero-based budgeting and traditional budgeting methods.

CITY COUNCIL AGENDA ITEM NO. 6.1
SECTION 6: NEW BUSINESS
59 General Fund Revenue Projections
Overall, the General Fund Revenue Projections for Fiscal Year 2024-25 are anticipated to decrease by approximately 7% over the prior fiscal year.

FY 2023-24 Budget FY 2024-25 Budget Difference %Change
$4,052,135 $4,339,650 $287,515 7.1%
The General Fund revenue estimates are preliminary, and City staff anticipate sales tax revenue and property tax revenue to remain fairly flat. The City is required to keep a reserve of 33% of the budgeted operational expenditures. The projected balance in the Contingency Fund on June 30, 2024, is $1,288,791. Our budgeted operational expenses for FY24-25 are $4,088,468, which would require a balance of $1,349,194 in the reserve.

Therefore, the required transfer to the General Fund Contingency Reserve for FY24-25 is $60.403. This transfer represents a $1,444 drop from FY23-24 Budget.

The largest sources of General Fund revenue are Motor Vehicle License Fees (VLF), Property Tax and Sales Tax. VLF and Property Tax revenue estimates are based on historical activity.

These estimates will be reviewed and revised as needed once the actual assessed property value is available from the Stanislaus County Auditor-Controller’s Office. Assessed property values have gradually increased over the past years and Property Tax revenues for FY 2024- 25 are based on Assessed Values that are set by the County Assessor as of January 1, 2024.

The Assessor’s Office continues to prepare the 2024 regular assessment roll, which will be delivered to the Auditor-Controller in July 2024.

Sales Tax estimates are provided by the City’s Sales Tax Consultant: Hinderliter de Llamas & Associates (HDL). For the upcoming fiscal year, the City anticipates an approximate 9% increase from the FY 2023-24 Final Budget estimates for sales tax revenues.

General Fund Expenditure Projections
Overall, the General Fund Expenditure Projections for Fiscal Year 2024-25 are anticipated to increase by approximately 6%.

FY 2024-25 Budget FY 2023-24 Budget Difference %Change
$4,280,371 $4,025,386 $254,985 6.3%
General Fund expenditures are estimated at $4,280,371, compared to Fiscal Year 2023-24 Final Budget estimates of $4,025,386, an increase of $254,985. Various factors contributed to the increase in operating expenses. Over 45% of this increase is attributable to an increase in Police Services of $115,296. Animal Control had increased costs of $35,290, the remaining increase in expenditures is attributable to the anticipated increase costs of payroll and benefits for the upcoming fiscal year.
60 Salary and Benefit Projections
The Fiscal Year 2024-25 Preliminary Budget does not propose the addition of any new employees. Temporary staffing needs have been budgeted accordingly based on each department’s needs. We currently have the Utilities Superintendent and a Wastewater Treatment Plant Operator position open. As the City continues to experience increases in population with new development, City staff will continue to strategize the delicate balance of adequately providing services to our community, while maintaining optimal staffing levels.

The PERS Unfunded Accrued Liability (UAL) costs continue to increase as an annual expense for the City. The UAL obligated to be paid by the City will be published in July of 2024 for the 2024-25 Fiscal Year. The City will strive to remain diligent in its accounting best practice and pre-pay the fiscal year liability with a Lump-Sum Prepayment which allows a savings of

3.5% on interest.

Insurance Premiums
The City of Hughson is a member of the Central San Joaquin Valley Risk Management Authority, also known as the CSJVRMA. This membership allows us to participate in pooled insurance policies with other cities in the Central Valley. In addition to pooled insurance rates, being a member of the RMA provides us with valuable employee safety training, risk management training and contract review, and other programs that help identify and mitigate costs that may be associated with risk management and liability. The Fiscal Year 2024-25 Preliminary Budget has accounted for premium increases that have been estimated by the RMA. The overall estimated premium for FY 2024-25 increased by 37.7% from the prior fiscal year. The General Fund pays 20% of this premium which equates to $22,282 of the total premium amount.

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

The contracted rate increases for FY 2024-25 include:
 SR911 Dispatch Service has an expected increase is $14,747 which is a 21% increase year over year
 Vehicle Replacement Costs: 5% increase year over year but a 44% increase since FY21/22 amounting to a three-year increase of $29,561
 Salaries & Benefits are expected to remain relatively flat over FY 23/24 In total, the cost of the Stanislaus County Sheriff’s Department has risen by $427,042 in the past three years.
61 Major Fund Review
Fund 210 includes all Sewer and Wastewater Treatment Plant operations and activities.

Sewer service revenues are expected to remain relatively consistent. Due to the sewer rates being discounted by 20% in January 2021. Operating expenses continue to increase.

To help balance the budget a transfer of $252,516 has been budgeted from Fund 220, Sewer Capacity Fee. This transfer is justified due to debt service to pay for the Wastewater Treatment Plant Expansion Project that was necessary due to residential growth.

Anticipated completion of subdivision development could help to mitigate some of the decreases in the estimated revenues. Contracted costs, which include supplies and labor, associated with operations within this fund continue to increase.

Fund 240, the Water Fund, is projecting relatively status quo revenues for Fiscal Year 2024- 25 in comparison to the current fiscal year. User fees are the primary revenue source for Fund 240 and could be impacted positively or negatively by residential development and the state of the drought as water consumption will need to be minimized. Expenses for Fiscal Year 2024-25 are budgeted to increase by 6% due to the necessity of performing some preventative maintenance and purchasing additional supplies for the new wells.

Non-Major Fund Review
Fund 215: Sewer Fixed Asset Replacement Fund will have activity for Fiscal Year 2024-25 to complete the Tully Road Sewer Project. While the project construction has been completed the funds owed to United Pavement Maintenance remain a liability.

Fund 215/255: Sewer and Water Fixed Asset Replacement will have $245,700 to fund the new SCADA system updates/upgrades.

Fund 270: The Community/Senior Center Fund and Fund 280 are both projected to have a deficit budget for FY24/25. Both budgets will be reviewed at budgetary intervals to see how rental revenues are coming in throughout the year.

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

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

Capital Improvement Projects/Major Purchases
The Fiscal Year 2024-25 Preliminary Budget has $6,389,457 in Capital Projects and major purchases planned and $260,154 in Non-Capital Projects. All projects will be brought to the City Council for contract approval when bid proposals are received. 62 Overall Proposed Budget
For the Fiscal Year 2024-25 Preliminary Budget, the City of Hughson is projected to spend $16,069,040, which is an approximate 17% decrease from the estimated amount for 2023- 24 Final Budget, but there are still items to be added to future budgets. Revenue is projected at $17,129,359, which is an approximate decrease of 8%. The decreases in expenses are mostly due to the Well 7 Replacement Project completion in FY23/24.

In summary, the Fiscal Year 2024-25 Preliminary Budget is a balanced budget that is a work in progress and allows for the City to adopt a spending plan for continuity of services come July 1, 2024. Budgets serve two primary purposes for local governments: a spending plan and a communication tool to convey the services and projects of the City’s operations. City staff has met these two objectives by compiling the Fiscal Year 2024-25 Preliminary Budget by estimating revenues and expenditures with available data to potentially minimize any large fluctuations in resources and by communicating the adopted priorities and projects of the City Council. The FY 2024-25 Final Budget in September will include any necessary revenue and expenditure revisions; Capital Improvement Project updates and appropriation requests if needed.

Fiscal Impact:

The fiscal impact to the City with the FY 2024-25 Preliminary Budget is:

Projected Expenditures of $16,069,040 across all funds; and Projected Revenues of $17,129,359 across all funds.
63 CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2024-25

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON ADOPTING THE PRELIMINARY BUDGET FOR FISCAL YEAR 2024-25
WHEREAS, on June 18, 2024, the City Manager, Finance Director and City Staff submitted and presented to the City of Hughson Budget and Finance Subcommittee the Fiscal Year 2024-25 Preliminary Budget for review and consideration in accordance with established policies and objectives; and
WHEREAS, the Fiscal Year 2024-25 Preliminary Budget has been presented to the City Council for review, consideration and adoption; and
WHEREAS, the Fiscal Year 2024-25 Preliminary Budget is based on public comment, significant analysis of the City’s needs, and direction of the City Council after budget review sessions:

NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Hughson that the Fiscal Year 2024-25 Preliminary Budget attached hereto as Exhibit “A”, containing revenue and expenditure estimates and appropriations for the General Fund, all Other Funds and the RDA Successor Agency Fund, is hereby approved for the Fiscal Year beginning July 1, 2024, and ending June 30, 2025, and is hereby adopted in the total amount of $16,069,040.

PASSED AND ADOPTED, by the City Council of the City of Hughson at its regular meeting held on this 24th day of June 2024, by the following roll call votes:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:

____________________
GEORGE CARR, Mayor
ATTEST:
________________________
ASHTON GOSE, City Clerk
64 6/18/2024 10:26:28 AM Page 1 of 42
Budget Comparison Report
Hughson Account Detail
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Department: 1005 - LEGISLATIVE
100-1005-50010 SALARIES-REGULAR 15,600.00 15,600.00 14,050.00 15,600.00 15,600.00 0.00 0.00% 100-1005-51070 MEDICARE TAX 1,193.64 1,193.64 1,075.04 1,193.00 1,193.00 0.00 0.00% 100-1005-60010 OFFICE SUPPLIES 276.04 384.48 281.20 300.00 350.00 50.00 16.67% 100-1005-60020 DEPARTMENT SUPPLIES 319.46 357.07 200.69 500.00 350.00 -150.00 -30.00% 100-1005-60040 DUES AND PUBLICATIONS 5,087.00 5,393.93 6,139.00 6,000.00 6,500.00 500.00 8.33% 100-1005-60050 TRAINING AND MEETINGS 10,189.86 13,929.70 11,731.95 11,000.00 11,000.00 0.00 0.00% 100-1005-60070 PHONE AND INTERNET 432.08 459.45 454.27 600.00 600.00 0.00 0.00% 100-1005-61010 PROFESSIONAL SERVICES 7,440.80 16,352.62 7,277.62 8,000.00 8,000.00 0.00 0.00% Total Department: 1005 - LEGISLATIVE: 40,538.88 53,670.89 41,209.77 43,193.00 43,593.00 400.00 0.93% Department: 1010 - CITY MANAGER
100-1010-50010 SALARIES-REGULAR 138,808.71 149,062.04 156,646.14 175,433.00 164,374.00 -11,059.00 -6.30% 100-1010-50190 TECHNOLOGY ALLOWANCE 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 0.00 0.00% 100-1010-50200 VEHICLE ALLOWANCE 5,520.00 5,520.00 5,600.00 6,000.00 6,000.00 0.00 0.00% 100-1010-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM10,591.00 11,246.59 12,989.13 12,920.00 25,179.00 12,259.00 94.88% 100-1010-51020 MEDICAL INSURANCE 13,011.06 13,851.60 12,607.83 15,120.00 21,500.00 6,380.00 42.20% 100-1010-51030 UNEMPLOYMENT INSURANCE 168.00 165.43 238.00 434.00 448.00 14.00 3.23% 100-1010-51040 WORKERS' COMPENSATION 4,008.05 4,739.18 2,923.61 5,780.00 1,572.00 -4,208.00 -72.80% 100-1010-51050 LIFE INSURANCE 652.83 485.76 505.98 486.00 486.00 0.00 0.00% 100-1010-51060 DENTAL INSURANCE 587.76 575.76 834.88 576.00 2,200.00 1,624.00 281.94% 100-1010-51070 MEDICARE TAX 2,149.48 2,317.94 2,406.75 2,544.00 2,383.00 -161.00 -6.33% 100-1010-51075 EMPLOYMENT TRAINING TAX 0.00 7.00 14.00 14.00 14.00 0.00 0.00% 100-1010-51080 DEFERRED COMPENSATION 2,727.09 2,984.28 3,221.25 3,300.00 2,100.00 -1,200.00 -36.36% 100-1010-60010 OFFICE SUPPLIES 314.35 384.47 264.26 400.00 400.00 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 71.21 150.00 100.00 -50.00 -33.33% 100-1010-60040 DUES AND PUBLICATIONS 1,123.70 42.00 0.00 2,100.00 2,250.00 150.00 7.14% 100-1010-60050 TRAINING AND MEETINGS 755.45 1,142.64 337.92 3,000.00 3,000.00 0.00 0.00% 100-1010-60070 PHONE AND INTERNET 1,512.30 1,608.13 1,589.99 2,000.00 2,000.00 0.00 0.00% 100-1010-60090 RENTS AND LEASES 706.45 563.70 531.24 1,300.00 650.00 -650.00 -50.00% 100-1010-61010 PROFESSIONAL SERVICES 2,111.83 2,254.58 3,033.87 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%

EXHIBIT A
65 Budget Comparison Report
6/18/2024 10:26:28 AM Page 2 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1010-62040 FUEL 1,391.27 1,047.52 2,000.01 2,000.00 2,200.00 200.00 10.00% 100-1010-63020 EVENTS 4,789.41 4,338.58 6,581.54 9,000.00 7,500.00 -1,500.00 -16.67% 100-1010-63030 EMPLOYEE APPRECIATION 894.29 2,359.87 2,468.76 3,862.00 4,100.00 238.00 6.16% 100-1010-63050 CHAMBER OF COMMERCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 1010 - CITY MANAGER: 193,092.59 206,124.60 216,066.37 252,919.00 254,956.00 2,037.00 0.81% Department: 1015 - CITY TREASURER
100-1015-50010 SALARIES-REGULAR 0.00 900.00 1,100.00 1,200.00 1,200.00 0.00 0.00% 100-1015-51070 MEDICARE TAX 0.00 68.85 84.15 92.00 92.00 0.00 0.00% Total Department: 1015 - CITY TREASURER: 0.00 968.85 1,184.15 1,292.00 1,292.00 0.00 0.00% Department: 1020 - LEGAL SERVICES
100-1020-61010 PROFESSIONAL SERVICES 95,929.47 94,953.94 102,271.41 100,000.00 115,000.00 15,000.00 15.00% Total Department: 1020 - LEGAL SERVICES: 95,929.47 94,953.94 102,271.41 100,000.00 115,000.00 15,000.00 15.00% Department: 1025 - FINANCE
100-1025-43010 BUSINESS LICENSES 26,489.00 22,229.00 23,894.00 26,000.00 23,000.00 -3,000.00 -11.54% 100-1025-43040 PERMIT-YARD SALE 315.00 265.00 375.00 200.00 300.00 100.00 50.00% 100-1025-50010 SALARIES-REGULAR 205,198.47 215,947.74 206,109.35 230,766.00 237,515.00 6,749.00 2.92% 100-1025-50030 OVERTIME 53.94 90.46 22.43 0.00 60.00 60.00 0.00% 100-1025-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM23,669.71 19,913.25 15,645.39 17,723.00 18,692.00 969.00 5.47% 100-1025-51020 MEDICAL INSURANCE 29,847.19 28,750.06 31,010.89 42,901.00 35,959.00 -6,942.00 -16.18% 100-1025-51030 UNEMPLOYMENT INSURANCE 667.17 574.00 241.62 954.00 926.00 -28.00 -2.94% 100-1025-51040 WORKERS' COMPENSATION 1,338.36 1,582.50 3,727.01 2,667.00 2,375.00 -292.00 -10.95% 100-1025-51050 LIFE INSURANCE 1,048.21 529.45 459.54 859.00 873.00 14.00 1.63% 100-1025-51060 DENTAL INSURANCE 3,290.00 3,248.71 2,889.83 3,011.00 3,083.00 72.00 2.39% 100-1025-51070 MEDICARE TAX 2,979.77 3,067.88 2,929.48 3,346.00 3,445.00 99.00 2.96% 100-1025-51075 EMPLOYMENT TRAINING TAX (ETT) 0.20 27.26 14.29 42.00 42.00 0.00 0.00% 100-1025-51080 DEFERRED COMPENSATION 1,098.40 1,072.65 1,187.10 1,278.00 1,218.00 -60.00 -4.69% 100-1025-60010 OFFICE SUPPLIES 831.54 905.55 823.48 850.00 900.00 50.00 5.88% 100-1025-60020 DEPARTMENT SUPPLIES 195.71 258.90 154.85 350.00 250.00 -100.00 -28.57% 100-1025-60030 POSTAGE 162.29 254.61 174.96 300.00 300.00 0.00 0.00% 100-1025-60040 DUES AND PUBLICATIONS 485.00 220.00 271.00 500.00 500.00 0.00 0.00% 100-1025-60050 TRAINING AND MEETINGS 4,602.02 1,413.66 3,180.61 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 648.13 689.22 681.45 700.00 700.00 0.00 0.00% 100-1025-60090 RENTS AND LEASES 817.54 650.97 616.41 800.00 800.00 0.00 0.00% 100-1025-61010 PROFESSIONAL SERVICES 22,381.10 29,980.53 29,068.46 40,000.00 35,000.00 -5,000.00 -12.50% 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 6,800.00 300.00 4.62% 100-1025-61070 LEGAL SERVICES 0.00 135.44 0.00 0.00 0.00 0.00 0.00% 66 Budget Comparison Report
6/18/2024 10:26:28 AM Page 3 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 19,923.40 32,815.20 15,000.00 37,270.00 22,270.00 148.47% 100-1025-64040 MISCELLANEOUS 0.00 0.00 2,206.10 0.00 0.00 0.00 0.00% Total Department: 1025 - FINANCE: -282,794.54 -313,711.48 -309,960.45 -348,197.00 -369,258.00 -21,061.00 6.05% Department: 1030 - HUMAN RESOURCES/RISK MANAGEMENT
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 69.00 200.00 200.00 0.00 0.00% 100-1030-60030 POSTAGE 7.11 0.00 8.97 25.00 25.00 0.00 0.00% 100-1030-60040 DUES AND PUBLICATIONS 60.00 2,600.00 5,595.00 2,600.00 2,600.00 0.00 0.00% 100-1030-60050 TRAINING AND MEETINGS 1,995.62 459.34 3,454.58 2,000.00 3,500.00 1,500.00 75.00% 100-1030-60060 ADVERTISING 0.00 316.62 2,467.00 3,500.00 3,500.00 0.00 0.00% 100-1030-61010 PROFESSIONAL SERVICES 0.00 4,007.34 8,042.95 5,000.00 8,000.00 3,000.00 60.00% 100-1030-61070 LEGAL SERVICES 0.00 135.44 3,475.00 0.00 0.00 0.00 0.00% Total Department: 1030 - HUMAN RESOURCES/RISK MANAG… 2,279.70 7,594.48 23,112.50 13,425.00 17,925.00 4,500.00 33.52% Department: 1035 - CITY CLERK
100-1035-50010 SALARIES-REGULAR 33,934.90 44,462.02 44,034.18 45,843.00 47,218.00 1,375.00 3.00% 100-1035-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM2,631.54 3,148.13 3,272.12 3,521.00 3,716.00 195.00 5.54% 100-1035-51020 MEDICAL INSURANCE 4,787.57 4,293.74 3,675.51 5,000.00 4,158.00 -842.00 -16.84% 100-1035-51030 UNEMPLOYMENT INSURANCE 83.96 77.51 59.47 217.00 224.00 7.00 3.23% 100-1035-51040 WORKERS' COMPENSATION 665.68 787.09 834.67 960.00 472.00 -488.00 -50.83% 100-1035-51050 LIFE INSURANCE 218.15 155.37 169.04 193.00 196.00 3.00 1.55% 100-1035-51060 DENTAL INSURANCE 648.23 635.06 608.59 650.00 650.00 0.00 0.00% 100-1035-51070 MEDICARE TAX 497.14 609.62 621.85 665.00 685.00 20.00 3.01% 100-1035-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 3.47 3.45 14.00 14.00 0.00 0.00% 100-1035-51080 DEFERRED COMPENSATION 299.65 299.61 299.66 300.00 300.00 0.00 0.00% 100-1035-60010 OFFICE SUPPLIES 1,161.84 1,481.70 1,130.07 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 185.48 223.90 189.90 250.00 250.00 0.00 0.00% 100-1035-60040 DUES AND PUBLICATIONS 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 100-1035-60050 TRAINING AND MEETINGS 534.75 1,371.04 1,453.20 1,500.00 1,700.00 200.00 13.33% 100-1035-60060 ADVERTISING 1,325.22 712.25 1,579.91 2,000.00 2,000.00 0.00 0.00% 100-1035-60070 PHONE AND INTERNET 3,956.21 4,193.50 3,732.45 4,020.00 4,100.00 80.00 1.99% 100-1035-60090 RENTS AND LEASES 563.49 449.27 424.12 500.00 500.00 0.00 0.00% 100-1035-60100 INSURANCE AND SURETIES 466.69 210.93 576.33 500.00 1,000.00 500.00 100.00% 100-1035-61010 PROFESSIONAL SERVICES 1,770.45 1,033.72 10,339.39 10,150.00 6,500.00 -3,650.00 -35.96% 100-1035-61040 IT SERVICES 16,566.34 21,180.20 23,258.47 22,000.00 23,500.00 1,500.00 6.82% 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 40.30 200.00 22,000.00 21,800.00 10,900.00% 100-1035-90000 National Night Out Donations 0.00 100.00 50.00 0.00 0.00 0.00 0.00% 67 Budget Comparison Report
6/18/2024 10:26:28 AM Page 4 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 0.00 400.00 510.00 0.00 0.00 0.00 0.00% Total Department: 1035 - CITY CLERK: -70,325.33 -96,598.98 -95,915.28 -100,083.00 -120,783.00 -20,700.00 20.68% Department: 1040 - PLANNING/BUILDING
100-1040-43020 PERMITS-BUILDING 200,156.54 148,579.87 184,727.61 150,000.00 225,000.00 75,000.00 50.00% 100-1040-43030 PERMITS-ENCROACHMENT 3,480.00 4,002.00 3,480.00 3,500.00 3,000.00 -500.00 -14.29% 100-1040-43050 PERMIT-OTHER 86,654.66 42,157.42 36,571.64 50,000.00 40,000.00 -10,000.00 -20.00% 100-1040-44030 FEES-PLAN CHECK 65,059.30 85,505.16 73,495.69 65,000.00 75,000.00 10,000.00 15.38% 100-1040-44310 VIOLATION-ADMINISTRATIVE 2,100.00 4,100.00 3,205.00 3,000.00 3,000.00 0.00 0.00% 100-1040-44410 PLANNING REVENUE 9,828.75 9,969.25 9,462.00 10,000.00 2,500.00 -7,500.00 -75.00% 100-1040-46050 FEE-STANISLAUS COUNTY PFF ADMIN 0.00 0.00 5,487.21 0.00 0.00 0.00 0.00% 100-1040-50010 SALARIES-REGULAR 140,006.61 117,802.26 108,778.06 133,934.00 101,596.00 -32,338.00 -24.14% 100-1040-50030 OVERTIME 0.00 48.23 374.58 0.00 300.00 300.00 0.00% 100-1040-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM13,375.76 8,697.04 8,356.67 12,454.00 7,760.00 -4,694.00 -37.69% 100-1040-51020 MEDICAL INSURANCE 19,876.30 18,552.80 21,532.50 20,300.00 21,500.00 1,200.00 5.91% 100-1040-51030 UNEMPLOYMENT INSURANCE 496.42 593.90 237.99 896.00 448.00 -448.00 -50.00% 100-1040-51040 WORKERS' COMPENSATION 2,004.04 2,369.59 1,594.24 2,952.00 986.00 -1,966.00 -66.60% 100-1040-51050 LIFE INSURANCE 564.33 240.89 322.44 359.00 373.00 14.00 3.90% 100-1040-51060 DENTAL INSURANCE 2,130.50 1,953.99 2,265.84 2,200.00 2,200.00 0.00 0.00% 100-1040-51070 MEDICARE TAX 2,623.29 4,089.89 1,996.12 2,128.00 1,659.00 -469.00 -22.04% 100-1040-51075 EMPLOYMENT TRAINING TAX (ETT) 4.89 27.50 14.09 35.00 35.00 0.00 0.00% 100-1040-51080 DEFERRED COMPENSATION 587.50 300.45 488.47 600.00 600.00 0.00 0.00% 100-1040-60010 OFFICE SUPPLIES 1,323.87 1,781.66 2,061.67 1,700.00 2,000.00 300.00 17.65% 100-1040-60020 DEPARTMENT SUPPLIES 406.15 933.56 670.90 800.00 1,000.00 200.00 25.00% 100-1040-60030 POSTAGE 231.85 279.86 237.37 300.00 300.00 0.00 0.00% 100-1040-60040 DUES AND PUBLICATIONS 3,370.40 3,778.18 5,637.48 6,000.00 6,000.00 0.00 0.00% 100-1040-60050 TRAINING AND MEETINGS 201.79 0.00 75.00 1,000.00 1,000.00 0.00 0.00% 100-1040-60060 ADVERTISING 375.46 0.00 77.70 1,500.00 500.00 -1,000.00 -66.67% 100-1040-60070 PHONE AND INTERNET 648.13 689.22 681.45 1,000.00 800.00 -200.00 -20.00% 100-1040-60090 RENTS AND LEASES 708.40 565.65 532.14 1,000.00 800.00 -200.00 -20.00% 100-1040-61010 PROFESSIONAL SERVICES 215,609.86 169,001.63 154,476.29 225,000.00 259,000.00 34,000.00 15.11% 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% Total Department: 1040 - PLANNING/BUILDING: -37,717.95 -37,527.96 6,018.15 -132,658.00 -60,357.00 72,301.00 -54.50% Department: 1045 - POLICE SERVICES
100-1045-44010 FEES-BOOKING 82.97 278.70 679.75 150.00 500.00 350.00 233.33% 100-1045-44060 FEES-VEHICLE RELEASE 4,680.00 4,933.25 4,640.00 4,000.00 4,600.00 600.00 15.00% 100-1045-44080 FEE-FIREWORK BOOTH 255.00 255.00 255.00 255.00 255.00 0.00 0.00% 68 Budget Comparison Report
6/18/2024 10:26:28 AM Page 5 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1045-44210 FINES-PARKING 5,624.51 4,911.27 5,214.53 5,000.00 5,500.00 500.00 10.00% 100-1045-44220 FINES-TRAFFIC 16,089.45 6,270.71 14,699.86 6,000.00 12,500.00 6,500.00 108.33% 100-1045-47050 PUBLIC SAFETY AUGMENTATION 11,879.59 13,409.05 12,704.39 12,500.00 12,500.00 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 1,348,694.20 1,610,753.00 1,720,301.00 109,548.00 6.80% 100-1045-62050 POLICE VEHICLE REIMBURSEMENT 67,467.00 87,348.96 76,066.70 91,280.00 97,028.00 5,748.00 6.30% Total Department: 1045 - POLICE SERVICES: -1,434,075.86 -1,652,489.64 -1,462,769.37 -1,756,528.00 -1,863,874.00 -107,346.00 6.11% Department: 1050 - ANIMAL CONTROL
100-1050-61010 PROFESSIONAL SERVICES 42,003.47 43,417.00 45,189.00 45,169.00 80,459.00 35,290.00 78.13% 100-1050-65020 DEBT SERVICE-ANIMAL CONTROL 4,760.25 72,380.16 0.00 0.00 0.00 0.00 0.00% Total Department: 1050 - ANIMAL CONTROL: 46,763.72 115,797.16 45,189.00 45,169.00 80,459.00 35,290.00 78.13% Department: 1055 - PUBLIC WORKS
100-1055-50010 SALARIES-REGULAR 34,702.17 34,299.63 40,649.81 50,315.00 57,029.00 6,714.00 13.34% 100-1055-50030 OVERTIME 0.00 0.00 1,007.18 0.00 0.00 0.00 0.00% 100-1055-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,542.05 2,522.42 3,026.38 3,864.00 4,488.00 624.00 16.15% 100-1055-51020 MEDICAL INSURANCE 5,034.56 7,103.34 9,470.18 12,134.00 10,875.00 -1,259.00 -10.38% 100-1055-51030 UNEMPLOYMENT INSURANCE 58.80 54.37 67.72 291.00 291.00 0.00 0.00% 100-1055-51040 WORKERS' COMPENSATION 2,004.04 2,369.59 4,585.67 4,822.00 4,674.00 -148.00 -3.07% 100-1055-51050 LIFE INSURANCE 158.25 115.36 158.78 197.00 214.00 17.00 8.63% 100-1055-51060 DENTAL INSURANCE 552.72 745.50 1,019.87 1,077.00 990.00 -87.00 -8.08% 100-1055-51070 MEDICARE TAX 504.40 483.08 585.76 730.00 827.00 97.00 13.29% 100-1055-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 2.46 4.00 14.00 14.00 0.00 0.00% 100-1055-51080 DEFERRED COMPENSATION 152.58 210.10 291.93 360.00 390.00 30.00 8.33% 100-1055-60010 OFFICE SUPPLIES 1,087.87 1,396.99 913.90 1,500.00 1,000.00 -500.00 -33.33% 100-1055-60020 DEPARTMENT SUPPLIES 4,639.78 3,755.40 4,435.35 4,600.00 4,600.00 0.00 0.00% 100-1055-60030 POSTAGE 231.87 279.88 237.40 250.00 250.00 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 1,249.29 522.41 993.96 1,100.00 1,300.00 200.00 18.18% 100-1055-60060 ADVERTISING 0.00 0.00 0.00 600.00 0.00 -600.00 -100.00% 100-1055-60070 PHONE AND INTERNET 2,808.54 2,986.55 2,952.89 2,930.00 2,930.00 0.00 0.00% 100-1055-60110 UNIFORM AND CLOTHING 1,318.35 1,697.70 1,898.88 1,920.00 2,300.00 380.00 19.79% 100-1055-61010 PROFESSIONAL SERVICES 36,123.64 30,025.84 9,435.26 30,000.00 30,000.00 0.00 0.00% 100-1055-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00% 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 3,514.52 16,203.00 79,000.00 62,797.00 387.56% 100-1055-62040 FUEL 2,208.55 1,691.20 1,648.77 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% 69 Budget Comparison Report
6/18/2024 10:26:28 AM Page 6 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1055-64070 AB939 GRANT WORK 61.54 0.00 7,807.43 5,000.00 5,000.00 0.00 0.00% Total Department: 1055 - PUBLIC WORKS: 96,439.00 94,393.93 94,705.64 141,807.00 210,072.00 68,265.00 48.14% Department: 1060 - BUILDINGS AND GROUNDS
100-1060-50010 SALARIES-REGULAR 26,150.25 28,805.92 36,427.51 39,528.00 56,365.00 16,837.00 42.60% 100-1060-50030 OVERTIME 1,478.99 1,889.72 1,762.40 2,000.00 1,500.00 -500.00 -25.00% 100-1060-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM2,656.07 2,854.48 3,581.24 4,232.00 5,632.00 1,400.00 33.08% 100-1060-51020 MEDICAL INSURANCE 7,336.59 7,580.04 6,415.13 13,353.00 10,169.00 -3,184.00 -23.84% 100-1060-51030 UNEMPLOYMENT INSURANCE 154.61 102.28 123.47 314.00 470.00 156.00 49.68% 100-1060-51040 WORKERS' COMPENSATION 1,338.36 1,582.50 5,878.00 5,514.00 6,499.00 985.00 17.86% 100-1060-51050 LIFE INSURANCE 158.95 120.82 136.80 122.00 256.00 134.00 109.84% 100-1060-51060 DENTAL INSURANCE 781.76 724.74 598.17 950.00 791.00 -159.00 -16.74% 100-1060-51070 MEDICARE TAX 401.36 444.20 551.05 573.00 817.00 244.00 42.58% 100-1060-51075 EMPLOYMENT TRAINING TAX (ETT) 0.17 4.88 7.22 7.00 7.00 0.00 0.00% 100-1060-51080 DEFERRED COMPENSATION 203.66 212.58 365.14 398.00 510.00 112.00 28.14% 100-1060-60010 OFFICE SUPPLIES 54.28 76.87 62.57 50.00 75.00 25.00 50.00% 100-1060-60020 DEPARTMENT SUPPLIES 4,243.16 4,108.88 3,736.31 4,100.00 4,300.00 200.00 4.88% 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 2,878.54 2,620.00 2,850.00 230.00 8.78% 100-1060-60080 UTILITIES 15,898.16 18,490.96 15,913.80 20,000.00 18,500.00 -1,500.00 -7.50% 100-1060-60110 UNIFORM AND CLOTHING 1,516.86 817.29 1,697.86 1,725.00 1,725.00 0.00 0.00% 100-1060-60120 SMALL TOOLS 500.00 823.35 177.98 500.00 500.00 0.00 0.00% 100-1060-61010 PROFESSIONAL SERVICES 5,722.76 4,638.51 1,239.21 5,500.00 5,500.00 0.00 0.00% 100-1060-61050 TEMPORARY EMPLOYEE SERVICES 5,144.81 13,821.97 17,109.63 6,000.00 0.00 -6,000.00 -100.00% 100-1060-61080 PEST CONTROL 0.00 0.00 786.00 700.00 700.00 0.00 0.00% 100-1060-62010 MAINTENANCE BUILDINGS AND GROUNDS5,464.47 6,710.47 2,920.92 7,000.00 6,000.00 -1,000.00 -14.29% 100-1060-62030 MAINTENANCE OF EQUIPMENT 298.82 135.32 350.13 350.00 350.00 0.00 0.00% 100-1060-62040 FUEL 2,529.42 1,800.00 1,316.66 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 1,000.00 1,600.00 1,600.00 0.00 0.00% Total Department: 1060 - BUILDINGS AND GROUNDS: 86,367.20 100,814.59 105,035.74 119,136.00 127,116.00 7,980.00 6.70% Department: 1065 - PARKS AND RECREATION
100-1065-46020 RENTAL REVENUE 15,257.00 15,913.00 18,442.25 15,000.00 15,000.00 0.00 0.00% 100-1065-50010 SALARIES-REGULAR 39,156.61 43,008.11 52,291.11 55,256.00 75,789.00 20,533.00 37.16% 100-1065-50030 OVERTIME 2,001.11 2,452.94 2,691.51 3,000.00 2,800.00 -200.00 -6.67% 100-1065-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,792.27 4,064.33 5,002.68 5,729.00 7,451.00 1,722.00 30.06% 100-1065-51020 MEDICAL INSURANCE 11,118.18 11,440.37 9,948.99 18,413.00 14,680.00 -3,733.00 -20.27% 100-1065-51030 UNEMPLOYMENT INSURANCE 210.99 143.99 166.73 426.00 605.00 179.00 42.02% 100-1065-51040 WORKERS' COMPENSATION 2,004.04 2,369.59 7,791.49 7,708.00 8,777.00 1,069.00 13.87% 100-1065-51050 LIFE INSURANCE 241.04 180.36 201.22 180.00 338.00 158.00 87.78% 70 Budget Comparison Report
6/18/2024 10:26:28 AM Page 7 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1065-51060 DENTAL INSURANCE 1,204.99 1,126.48 954.90 1,419.00 1,236.00 -183.00 -12.90% 100-1065-51070 MEDICARE TAX 597.33 657.41 792.38 801.00 1,099.00 298.00 37.20% 100-1065-51075 EMPLOYMENT TRAINING TAX (ETT) 0.21 6.85 9.88 14.00 14.00 0.00 0.00% 100-1065-51080 DEFERRED COMPENSATION 317.73 327.68 520.70 548.00 660.00 112.00 20.44% 100-1065-60010 OFFICE SUPPLIES 81.31 115.34 97.92 100.00 100.00 0.00 0.00% 100-1065-60020 DEPARTMENT SUPPLIES 5,501.46 4,880.82 5,388.29 5,500.00 5,500.00 0.00 0.00% 100-1065-60030 POSTAGE 46.36 55.98 47.48 100.00 75.00 -25.00 -25.00% 100-1065-60050 TRAINING AND MEETINGS 0.00 0.00 225.00 300.00 1,000.00 700.00 233.33% 100-1065-60070 PHONE AND INTERNET 1,620.30 1,723.03 1,703.58 1,820.00 1,750.00 -70.00 -3.85% 100-1065-60080 UTILITIES 31,036.47 21,437.66 19,297.90 22,000.00 22,000.00 0.00 0.00% 100-1065-60090 RENTS AND LEASES 1,601.05 4,259.78 4,167.43 4,110.00 3,650.00 -460.00 -11.19% 100-1065-60110 UNIFORM AND CLOTHING 606.13 700.00 838.47 1,150.00 1,150.00 0.00 0.00% 100-1065-60120 SMALL TOOLS 335.07 148.56 200.00 500.00 400.00 -100.00 -20.00% 100-1065-61010 PROFESSIONAL SERVICES 1,182.39 43,686.44 967.81 3,000.00 1,500.00 -1,500.00 -50.00% 100-1065-61050 TEMPORARY EMPLOYEE SERVICES 6,431.02 17,277.44 21,387.04 7,500.00 0.00 -7,500.00 -100.00% 100-1065-62010 MAINTENANCE BUILDINGS AND GROUNDS1,167.14 3,674.06 678.68 3,800.00 2,000.00 -1,800.00 -47.37% 100-1065-62030 MAINTENANCE OF EQUIPMENT 1,000.79 885.10 1,200.15 1,200.00 1,200.00 0.00 0.00% 100-1065-62040 FUEL 1,015.01 500.00 636.97 1,000.00 1,000.00 0.00 0.00% 100-1065-70050 OTHER EQUIPMENT 8,299.95 1,694.18 1,593.94 2,000.00 5,000.00 3,000.00 150.00% Total Department: 1065 - PARKS AND RECREATION: -105,311.95 -150,903.50 -120,360.00 -132,574.00 -144,774.00 -12,200.00 9.20% Department: 1070 - STREET MAINTENANCE
100-1070-50010 SALARIES-REGULAR 52,656.36 56,945.76 51,232.92 77,089.00 72,570.00 -4,519.00 -5.86% 100-1070-50030 OVERTIME 3,156.73 4,391.97 5,292.50 3,600.00 5,200.00 1,600.00 44.44% 100-1070-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,919.07 4,228.10 3,844.64 7,044.00 6,829.00 -215.00 -3.05% 100-1070-51020 MEDICAL INSURANCE 16,775.34 17,247.19 14,598.80 25,019.00 19,950.00 -5,069.00 -20.26% 100-1070-51030 UNEMPLOYMENT INSURANCE 156.72 154.95 178.61 605.00 448.00 -157.00 -25.95% 100-1070-51040 WORKERS' COMPENSATION 6,684.77 7,904.18 6,194.65 10,262.00 8,126.00 -2,136.00 -20.81% 100-1070-51050 LIFE INSURANCE 358.35 254.28 214.74 327.00 288.00 -39.00 -11.93% 100-1070-51060 DENTAL INSURANCE 2,026.77 2,010.43 1,632.27 2,174.00 1,980.00 -194.00 -8.92% 100-1070-51070 MEDICARE TAX 807.18 881.19 798.46 1,118.00 1,052.00 -66.00 -5.90% 100-1070-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 7.35 10.25 14.00 14.00 0.00 0.00% 100-1070-51080 DEFERRED COMPENSATION 559.36 562.91 507.93 742.00 600.00 -142.00 -19.14% 100-1070-60010 OFFICE SUPPLIES 0.00 40.88 38.82 300.00 200.00 -100.00 -33.33% 100-1070-60020 DEPARTMENT SUPPLIES 4,646.01 3,807.08 3,706.25 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 1,000.00 600.00 -400.00 -40.00% 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 2,061.77 2,900.00 2,500.00 -400.00 -13.79% 100-1070-60120 SMALL TOOLS 500.00 609.47 50.00 500.00 500.00 0.00 0.00% 71 Budget Comparison Report
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2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1070-61010 PROFESSIONAL SERVICES 10,462.66 6,305.86 1,919.51 6,500.00 5,000.00 -1,500.00 -23.08% 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 GROUNDS112.03 500.00 238.17 500.00 500.00 0.00 0.00% 100-1070-62030 MAINTENANCE OF EQUIPMENT 698.70 842.85 470.88 1,000.00 1,000.00 0.00 0.00% 100-1070-62040 FUEL 2,204.04 2,206.96 1,667.79 2,200.00 2,000.00 -200.00 -9.09% 100-1070-70040 VEHICLES 273.30 405.51 0.00 400.00 0.00 -400.00 -100.00% 100-1070-70050 OTHER EQUIPMENT 2,943.14 498.34 0.00 0.00 17,500.00 17,500.00 0.00% Total Department: 1070 - STREET MAINTENANCE: 110,877.13 112,697.51 94,658.96 147,394.00 150,957.00 3,563.00 2.42% Department: 1075 - FLEET MAINTENANCE
100-1075-60020 DEPARTMENT SUPPLIES 100.00 200.00 200.07 200.00 200.00 0.00 0.00% 100-1075-60070 PHONE AND INTERNET 2,916.56 3,101.42 3,066.45 3,320.00 3,150.00 -170.00 -5.12% 100-1075-60120 SMALL TOOLS 100.00 1,000.00 300.00 300.00 300.00 0.00 0.00% 100-1075-61010 PROFESSIONAL SERVICES 805.00 0.00 365.00 1,500.00 800.00 -700.00 -46.67% 100-1075-62020 MAINTENANCE VEHICLES 15,247.94 13,716.21 12,129.45 14,500.00 12,000.00 -2,500.00 -17.24% 100-1075-62030 MAINTENANCE OF EQUIPMENT 770.97 741.01 1,000.12 1,000.00 1,000.00 0.00 0.00% 100-1075-62040 FUEL 2,453.46 2,127.10 2,499.99 2,500.00 2,000.00 -500.00 -20.00% 100-1075-70040 VEHICLES 9,096.22 0.00 55,797.43 60,000.00 0.00 -60,000.00 -100.00% Total Department: 1075 - FLEET MAINTENANCE: 31,490.15 20,885.74 75,358.51 83,320.00 19,450.00 -63,870.00 -76.66% Department: 9999 - NON DEPARTMENTAL
100-9999-40010 TAX-CURRENT PROPERTY 316,357.82 406,495.64 461,478.01 460,966.00 473,480.00 12,514.00 2.71% 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 22,504.31 38,000.00 25,000.00 -13,000.00 -34.21% 100-9999-40050 TAX-VLF IN LIEU 759,601.00 825,296.00 935,863.00 866,560.00 990,611.00 124,051.00 14.32% 100-9999-40060 TAX-SB813 SUPPLEMENTAL 5,238.89 13,302.66 4,906.23 16,203.00 8,000.00 -8,203.00 -50.63% 100-9999-40070 TAX-HOMEOWNERS PROPERTY RELIEF 2,813.00 3,298.14 1,712.10 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 1,296,293.31 1,141,960.05 1,078,897.00 1,172,000.00 93,103.00 8.63% 100-9999-42010 FRANCHISE-GAS UTILITY 17,538.91 22,160.38 24,438.20 25,000.00 25,000.00 0.00 0.00% 100-9999-42020 FRANCHISE-GARBAGE 71,971.68 85,927.64 72,373.69 91,800.00 80,375.00 -11,425.00 -12.45% 100-9999-42030 FRANCHISE-CABLE T.V. 33,427.99 26,445.81 31,605.24 30,000.00 31,000.00 1,000.00 3.33% 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 875.00 820.00 735.00 100.00 500.00 400.00 400.00% 100-9999-46010 SALE OF DOCUMENTS 6.70 56.70 61.00 10.00 50.00 40.00 400.00% 100-9999-46040 INTEREST EARNED -9,540.77 3,876.30 17,444.95 0.00 0.00 0.00 0.00% 100-9999-46080 PENALTIES 12,604.82 15,596.98 15,881.88 15,500.00 16,000.00 500.00 3.23% 100-9999-46090 REFUND 10,053.41 12,557.58 10,468.25 20,000.00 10,500.00 -9,500.00 -47.50% 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 21,546.20 2,000.00 2,300.00 300.00 15.00% 100-9999-46120 MISCELLANEOUS REVENUE 14,884.57 50,250.34 25,074.97 35,000.00 25,000.00 -10,000.00 -28.57% 72 Budget Comparison Report
6/18/2024 10:26:28 AM Page 9 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-9999-46140 CASH OVER/CASH UNDER 171.02 60.00 39.32 0.00 0.00 0.00 0.00% 100-9999-47510 GRANTS 25,718.00 0.00 221,685.00 160,000.00 160,000.00 0.00 0.00% 100-9999-49010 TRANSFER IN 328,752.00 208,037.00 271,745.25 354,327.00 378,190.00 23,863.00 6.73% 100-9999-49020 QUASI-EXTERNAL TRANSACTION 402,000.00 402,000.00 331,650.00 442,200.00 455,466.00 13,266.00 3.00% 100-9999-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM107,864.40 107,722.09 126,573.60 112,231.00 112,232.00 1.00 0.00% 100-9999-60100 INSURANCE AND SURETIES 37,370.85 44,100.82 56,088.53 63,208.00 84,990.00 21,782.00 34.46% 100-9999-61010 PROFESSIONAL SERVICES 402.00 1,010.88 735.00 1,000.00 1,000.00 0.00 0.00% 100-9999-64060 TAX ADMINISTRATION 4,851.41 6,260.05 6,459.00 6,300.00 6,500.00 200.00 3.17% 100-9999-66000 TRANSFER OUT 137,209.00 133,459.00 52,010.25 69,347.00 68,128.00 -1,219.00 -1.76% 100-9999-66010 IT REPLACEMENT 0.00 0.00 3,750.00 5,000.00 5,000.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 2,923,568.64 3,126,099.38 3,367,761.27 3,382,597.00 3,578,742.00 196,145.00 5.80% Total Fund: 100 - GENERAL FUND: 289,565.17 66,966.13 585,982.27 -35,098.00 -1,124.00 33,974.00 -96.80% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Department: 9999 - NON DEPARTMENTAL
105-9999-46040 INTEREST EARNED -2,555.48 862.80 1,613.23 0.00 0.00 0.00 0.00% 105-9999-49010 TRANSFER IN 124,709.00 124,709.00 46,385.25 61,847.00 60,403.00 -1,444.00 -2.33% Total Department: 9999 - NON DEPARTMENTAL: 122,153.52 125,571.80 47,998.48 61,847.00 60,403.00 -1,444.00 -2.33% Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 122,153.52 125,571.80 47,998.48 61,847.00 60,403.00 -1,444.00 -2.33% Fund: 210 - SEWER
Department: 2110 - SEWER OPERATIONS
210-2110-45500 SEWER SERVICE REVENUE 2,316,700.19 2,392,098.90 2,434,595.67 2,440,000.00 2,440,000.00 0.00 0.00% 210-2110-46040 INTEREST EARNED -8,863.29 2,436.53 4,709.32 0.00 0.00 0.00 0.00% 210-2110-46080 PENALTIES 34,702.40 36,451.74 34,159.68 35,000.00 35,000.00 0.00 0.00% 210-2110-46120 MISCELLANEOUS REVENUE 12,662.20 10,601.45 12,879.29 11,000.00 11,000.00 0.00 0.00% 210-2110-50010 SALARIES-REGULAR 192,816.27 209,596.79 176,982.97 280,782.00 274,769.00 -6,013.00 -2.14% 210-2110-50030 OVERTIME 4,452.78 8,601.08 5,957.01 5,000.00 5,000.00 0.00 0.00% 210-2110-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM199,254.53 -116,014.54 45,808.69 71,128.00 67,715.00 -3,413.00 -4.80% 210-2110-51020 MEDICAL INSURANCE 41,027.65 46,345.59 41,950.48 84,809.00 57,910.00 -26,899.00 -31.72% 210-2110-51030 UNEMPLOYMENT INSURANCE 790.05 523.35 437.76 1,967.00 1,657.00 -310.00 -15.76% 210-2110-51040 WORKERS' COMPENSATION 16,711.94 19,760.44 16,648.56 21,503.00 16,801.00 -4,702.00 -21.87% 210-2110-51050 LIFE INSURANCE 1,027.06 748.43 618.55 1,144.00 1,101.00 -43.00 -3.76% 210-2110-51060 DENTAL INSURANCE 4,809.48 5,429.11 4,633.28 6,600.00 6,197.00 -403.00 -6.11% 210-2110-51070 MEDICARE TAX 2,817.40 3,097.83 2,551.72 4,150.00 3,984.00 -166.00 -4.00% 210-2110-51075 EMPLOYMENT TRAINING TAX (ETT) 0.20 24.43 25.45 42.00 40.00 -2.00 -4.76% 210-2110-51080 DEFERRED COMPENSATION 1,170.71 1,356.93 1,313.88 2,522.00 1,764.00 -758.00 -30.06% 210-2110-60010 OFFICE SUPPLIES 969.05 1,663.76 954.66 1,500.00 1,200.00 -300.00 -20.00% 210-2110-60020 DEPARTMENT SUPPLIES 648.93 574.57 561.78 1,000.00 1,000.00 0.00 0.00% 210-2110-60030 POSTAGE 13,248.82 17,262.18 16,201.34 15,000.00 17,000.00 2,000.00 13.33% 73 Budget Comparison Report
6/18/2024 10:26:28 AM Page 10 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-2110-60040 DUES AND PUBLICATIONS 143.00 0.00 1,000.00 1,000.00 1,000.00 0.00 0.00% 210-2110-60050 TRAINING AND MEETINGS 170.00 167.41 2,700.00 5,900.00 5,500.00 -400.00 -6.78% 210-2110-60070 PHONE AND INTERNET 2,916.56 3,101.42 3,066.45 4,000.00 3,500.00 -500.00 -12.50% 210-2110-60090 RENTS AND LEASES 1,574.99 1,256.23 1,885.00 2,500.00 2,400.00 -100.00 -4.00% 210-2110-60100 INSURANCE AND SURETIES 46,708.90 55,125.60 70,104.16 79,010.00 106,238.00 27,228.00 34.46% 210-2110-60110 UNIFORM AND CLOTHING 3,268.09 4,088.98 2,412.22 5,000.00 4,800.00 -200.00 -4.00% 210-2110-60120 SMALL TOOLS 95.83 258.72 382.37 500.00 500.00 0.00 0.00% 210-2110-61005 PERMIT 7,067.00 0.00 7,067.00 10,000.00 8,500.00 -1,500.00 -15.00% 210-2110-61010 PROFESSIONAL SERVICES 48,628.79 73,174.25 98,497.00 75,000.00 108,000.00 33,000.00 44.00% 210-2110-61020 ADMINISTRATIVE SERVICES 238,000.00 238,000.00 196,350.00 261,800.00 269,654.00 7,854.00 3.00% 210-2110-61040 IT SERVICES 24,846.80 31,767.08 34,094.35 30,417.00 40,000.00 9,583.00 31.51% 210-2110-61050 TEMPORARY EMPLOYEE SERVICES 1,897.01 0.00 0.00 2,000.00 2,000.00 0.00 0.00% 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 1,364.69 1,500.00 1,500.00 0.00 0.00% 210-2110-62030 MAINTENANCE OF EQUIPMENT 6,016.75 8,722.71 8,497.61 9,000.00 8,000.00 -1,000.00 -11.11% 210-2110-62040 FUEL 5,125.15 5,048.64 5,831.43 7,200.00 7,000.00 -200.00 -2.78% 210-2110-66000 TRANSFER OUT 289,850.00 289,850.00 214,887.50 284,850.00 284,850.00 0.00 0.00% 210-2110-66010 IT REPLACEMENT 0.00 2,886.15 2,500.00 5,000.00 5,000.00 0.00 0.00% 210-2110-70040 VEHICLES 9,992.10 0.00 0.00 0.00 25,000.00 25,000.00 0.00% Total Department: 2110 - SEWER OPERATIONS: 1,188,923.60 1,514,033.54 1,521,058.05 1,194,776.00 1,137,020.00 -57,756.00 -4.83% Department: 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 210-2120-49010 TRANSFER IN 0.00 0.00 189,387.00 252,516.00 252,516.00 0.00 0.00% 210-2120-50010 SALARIES-REGULAR 92,449.29 90,663.72 62,707.24 60,170.00 85,149.00 24,979.00 41.51% 210-2120-50030 OVERTIME 378.40 1,999.39 2,599.13 4,000.00 3,000.00 -1,000.00 -25.00% 210-2120-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM23,954.95 31,651.93 22,718.74 36,544.00 30,669.00 -5,875.00 -16.08% 210-2120-51020 MEDICAL INSURANCE 25,643.70 22,729.98 17,786.80 29,818.00 11,494.00 -18,324.00 -61.45% 210-2120-51030 UNEMPLOYMENT INSURANCE 216.45 205.16 183.82 694.00 627.00 -67.00 -9.65% 210-2120-51040 WORKERS' COMPENSATION 7,350.45 8,691.27 12,091.68 13,548.00 9,838.00 -3,710.00 -27.38% 210-2120-51050 LIFE INSURANCE 531.43 344.92 277.04 421.00 330.00 -91.00 -21.62% 210-2120-51060 DENTAL INSURANCE 2,858.56 2,542.93 1,772.31 2,610.00 1,625.00 -985.00 -37.74% 210-2120-51070 MEDICARE TAX 1,274.47 1,279.16 918.57 1,597.00 1,235.00 -362.00 -22.67% 210-2120-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 9.47 10.79 21.00 21.00 0.00 0.00% 210-2120-51080 DEFERRED COMPENSATION 788.98 716.28 549.05 885.00 180.00 -705.00 -79.66% 210-2120-60010 OFFICE SUPPLIES 794.26 384.57 265.21 1,000.00 800.00 -200.00 -20.00% 210-2120-60020 DEPARTMENT SUPPLIES 4,280.56 9,642.91 4,746.30 10,000.00 10,000.00 0.00 0.00% 210-2120-60030 POSTAGE 463.70 559.76 474.76 500.00 500.00 0.00 0.00% 210-2120-60040 DUES AND PUBLICATIONS 25,159.25 25,882.00 34,013.00 30,000.00 36,000.00 6,000.00 20.00% 210-2120-60050 TRAINING AND MEETINGS 0.00 235.00 3,489.24 3,500.00 3,500.00 0.00 0.00% 74 Budget Comparison Report
6/18/2024 10:26:28 AM Page 11 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-2120-60070 PHONE AND INTERNET 3,204.52 3,711.71 3,847.30 3,220.00 3,700.00 480.00 14.91% 210-2120-60080 UTILITIES 119,172.67 129,862.13 119,325.23 130,000.00 130,000.00 0.00 0.00% 210-2120-60090 RENTS AND LEASES 1,769.17 1,410.03 2,423.22 2,750.00 2,500.00 -250.00 -9.09% 210-2120-60100 INSURANCE AND SURETIES 46,708.90 55,125.60 70,104.16 79,010.00 106,238.00 27,228.00 34.46% 210-2120-60110 UNIFORM AND CLOTHING 2,012.83 2,296.75 1,091.57 3,600.00 3,000.00 -600.00 -16.67% 210-2120-60120 SMALL TOOLS 422.13 248.16 287.26 800.00 800.00 0.00 0.00% 210-2120-61010 PROFESSIONAL SERVICES 55,580.63 55,095.59 188,360.75 248,730.16 200,000.00 -48,730.16 -19.59% 210-2120-61050 TEMPORARY EMPLOYEE SERVICES 10,851.51 34,350.70 15,536.54 20,000.00 20,000.00 0.00 0.00% 210-2120-61070 LEGAL SERVICES 100.00 0.00 0.00 5,000.00 0.00 -5,000.00 -100.00% 210-2120-61150 SLUDGE REMOVAL 71,307.68 82,375.96 66,204.90 80,000.00 80,000.00 0.00 0.00% 210-2120-61160 ENVIRONMENTAL MONITORING -16,334.75 0.00 0.00 0.00 0.00 0.00 0.00% 210-2120-62010 MAINTENANCE BUILDINGS AND GROUNDS3,000.00 2,354.19 1,253.42 3,000.00 4,000.00 1,000.00 33.33% 210-2120-62020 MAINTENANCE VEHICLES 0.00 1,399.87 1,306.72 1,500.00 1,500.00 0.00 0.00% 210-2120-62030 MAINTENANCE OF EQUIPMENT 21,463.26 20,856.98 22,433.19 30,000.00 48,000.00 18,000.00 60.00% 210-2120-62040 FUEL 6,982.74 11,422.47 9,533.28 11,000.00 10,000.00 -1,000.00 -9.09% 210-2120-66000 TRANSFER OUT 591,136.16 591,136.16 443,352.12 591,136.00 591,136.00 0.00 0.00% 210-2120-70050 OTHER EQUIPMENT 7,599.74 0.00 0.00 0.00 2,500.00 2,500.00 0.00% Total Department: 2120 - WASTE WATER TREATMENT PLANT … -1,111,121.64 -1,189,184.75 -920,276.34 -1,152,538.16 -1,145,826.00 6,712.16 -0.58% Total Fund: 210 - SEWER: 77,801.96 324,848.79 600,781.71 42,237.84 -8,806.00 -51,043.84 -120.85% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Department: 7000 - CAPITAL PROJECTS
215-7000-46040 INTEREST EARNED -12,403.67 3,370.65 6,271.59 0.00 0.00 0.00 0.00% 215-7000-49010 TRANSFER IN 284,850.00 284,850.00 213,637.50 284,850.00 284,850.00 0.00 0.00% 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 80,623.73 80,623.73 0.00 0.00% 215-7000-64080 DEPRECIATION 1,007,309.00 1,025,362.00 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 0.00 338,338.00 338,338.00 0.00 -338,338.00 -100.00% 215-7000-74000 SCADA 0.00 0.00 0.00 122,850.00 122,850.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: -771,936.14 -1,440,610.79 -131,328.91 -868,961.73 -530,623.73 338,338.00 -38.94% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -771,936.14 -1,440,610.79 -131,328.91 -868,961.73 -530,623.73 338,338.00 -38.94% Fund: 220 - SEWER CAPACITY FEE
Department: 7000 - CAPITAL PROJECTS
220-7000-44910 SEWER CAPACITY FEES 660,240.00 459,943.13 784,035.00 502,000.00 1,375,500.00 873,500.00 174.00% 220-7000-46040 INTEREST EARNED -748.61 359.03 695.72 0.00 0.00 0.00 0.00% 220-7000-61010 PROFESSIONAL SERVICES 4,461.40 162.50 0.00 10,000.00 46,000.00 36,000.00 360.00% 75 Budget Comparison Report
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2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
220-7000-66000 TRANSFER OUT 0.00 0.00 189,387.00 252,516.00 252,516.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 655,029.99 460,139.66 595,343.72 239,484.00 1,076,984.00 837,500.00 349.71% Total Fund: 220 - SEWER CAPACITY FEE: 655,029.99 460,139.66 595,343.72 239,484.00 1,076,984.00 837,500.00 349.71% Fund: 225 - WWTP EXPANSION
Department: 2110 - SEWER OPERATIONS
225-2110-46040 INTEREST EARNED -110,636.49 -24,497.93 19,807.62 24,570.00 24,570.00 0.00 0.00% 225-2110-49010 TRANSFER IN 106,673.80 348,904.98 443,352.12 591,136.00 591,136.00 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% 225-2110-64030 GRANT CHARGE 106,673.79 101,829.16 96,936.09 96,936.00 91,994.00 -4,942.00 -5.10% Total Department: 2110 - SEWER OPERATIONS: 373,825.88 464,809.07 366,223.65 518,770.00 523,712.00 4,942.00 0.95% Total Fund: 225 - WWTP EXPANSION: 373,825.88 464,809.07 366,223.65 518,770.00 523,712.00 4,942.00 0.95% Fund: 240 - WATER
Department: 2410 - WATER OPERATIONS
240-2410-45100 WATER REVENUE 2,098,438.86 2,070,323.48 2,002,615.08 2,175,000.00 2,100,000.00 -75,000.00 -3.45% 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 -5,585.57 16,000.00 16,000.00 0.00 0.00% 240-2410-45190 FEE-RECONNECTION 0.00 3,370.00 1,930.00 3,100.00 2,600.00 -500.00 -16.13% 240-2410-46040 INTEREST EARNED -1,766.78 1,132.55 1,959.61 0.00 0.00 0.00 0.00% 240-2410-46080 PENALTIES 29,445.93 28,290.53 27,719.29 27,000.00 27,000.00 0.00 0.00% 240-2410-46120 MISCELLANEOUS REVENUE 0.00 0.00 1,212.91 1,000.00 1,000.00 0.00 0.00% 240-2410-49030 TRANSFER IN-ASSET 3,841,841.79 2,485,376.15 0.00 0.00 0.00 0.00 0.00% 240-2410-50010 SALARIES-REGULAR 195,000.98 222,969.29 220,360.88 338,830.00 349,832.00 11,002.00 3.25% 240-2410-50030 OVERTIME 3,730.86 5,611.69 9,700.86 5,000.00 6,500.00 1,500.00 30.00% 240-2410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM164,549.29 -62,215.21 53,793.67 82,417.00 75,698.00 -6,719.00 -8.15% 240-2410-51020 MEDICAL INSURANCE 35,043.27 42,080.41 51,182.03 120,184.00 72,339.00 -47,845.00 -39.81% 240-2410-51030 UNEMPLOYMENT INSURANCE 819.53 525.55 513.00 2,881.00 2,324.00 -557.00 -19.33% 240-2410-51040 WORKERS' COMPENSATION 15,373.58 18,177.94 24,916.80 36,018.00 25,589.00 -10,429.00 -28.95% 240-2410-51050 LIFE INSURANCE 1,034.71 769.55 848.13 1,543.00 1,455.00 -88.00 -5.70% 240-2410-51060 DENTAL INSURANCE 4,157.69 4,910.73 5,358.29 8,154.00 7,140.00 -1,014.00 -12.44% 240-2410-51070 MEDICARE TAX 2,812.70 3,237.96 3,245.39 5,660.00 5,073.00 -587.00 -10.37% 240-2410-51075 EMPLOYMENT TRAINING TAX (ETT) 0.20 24.40 30.11 42.00 42.00 0.00 0.00% 240-2410-51080 DEFERRED COMPENSATION 1,031.79 1,223.61 1,568.07 3,580.00 2,238.00 -1,342.00 -37.49% 240-2410-60010 OFFICE SUPPLIES 1,353.64 2,836.11 1,076.12 3,500.00 3,000.00 -500.00 -14.29% 240-2410-60020 DEPARTMENT SUPPLIES 45,857.81 75,557.75 75,217.98 119,000.00 85,000.00 -34,000.00 -28.57% 240-2410-60030 POSTAGE 14,176.23 18,381.70 17,189.02 15,600.00 18,000.00 2,400.00 15.38% 240-2410-60040 DUES AND PUBLICATIONS 25,630.51 29,824.32 39,769.13 41,951.00 41,951.00 0.00 0.00% 240-2410-60050 TRAINING AND MEETINGS 1,948.58 1,136.41 2,973.69 5,500.00 5,500.00 0.00 0.00% 240-2410-60060 ADVERTISING 0.00 220.15 0.00 0.00 0.00 0.00 0.00% 76 Budget Comparison Report
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2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
240-2410-60070 PHONE AND INTERNET 3,204.58 3,039.71 2,839.42 4,120.00 3,500.00 -620.00 -15.05% 240-2410-60080 UTILITIES 130,601.59 128,709.38 136,152.83 135,000.00 145,000.00 10,000.00 7.41% 240-2410-60090 RENTS AND LEASES 1,769.36 1,410.04 1,332.58 2,500.00 2,000.00 -500.00 -20.00% 240-2410-60100 INSURANCE AND SURETIES 58,748.57 66,152.05 84,145.82 94,813.00 127,486.00 32,673.00 34.46% 240-2410-60110 UNIFORM AND CLOTHING 4,852.88 5,838.63 6,371.76 7,000.00 7,000.00 0.00 0.00% 240-2410-60120 SMALL TOOLS 4,293.85 1,251.42 727.41 1,500.00 2,500.00 1,000.00 66.67% 240-2410-61010 PROFESSIONAL SERVICES 210,018.83 179,723.19 245,345.59 301,025.00 334,025.00 33,000.00 10.96% 240-2410-61020 ADMINISTRATIVE SERVICES 82,000.00 164,000.00 135,300.00 180,400.00 185,812.00 5,412.00 3.00% 240-2410-61040 IT SERVICES 24,848.03 31,768.69 34,096.05 30,418.00 45,000.00 14,582.00 47.94% 240-2410-61050 TEMPORARY EMPLOYEE SERVICES 1,897.01 0.00 0.00 2,000.00 2,000.00 0.00 0.00% 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 0.00 -5,000.00 -100.00% 240-2410-62020 MAINTENANCE VEHICLES 3,580.44 577.13 1,710.08 2,000.00 2,500.00 500.00 25.00% 240-2410-62030 MAINTENANCE OF EQUIPMENT 16,724.71 37,068.89 26,912.57 40,000.00 51,000.00 11,000.00 27.50% 240-2410-62040 FUEL 5,140.91 6,743.08 6,109.23 7,000.00 7,000.00 0.00 0.00% 240-2410-64010 INTEREST EXPENSE 25,664.83 21,159.29 32,690.23 15,355.00 40,000.00 24,645.00 160.50% 240-2410-64080 DEPRECIATION 198,180.00 198,180.00 0.00 0.00 0.00 0.00 0.00% 240-2410-66000 TRANSFER OUT 190,482.00 190,482.00 140,361.50 185,482.00 185,482.00 0.00 0.00% 240-2410-66010 IT REPLACEMENT 0.00 0.00 2,500.00 5,000.00 5,000.00 0.00 0.00% 240-2410-70040 VEHICLES 590.65 1,209.08 200.00 1,500.00 45,000.00 43,500.00 2,900.00% 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 0.00 0.00 0.00 0.00 0.00% 240-2410-70060 HYDRANT FLUSHING PROJECT 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 240-2410-70065 HYDRANTS 0.00 0.00 0.00 0.00 20,000.00 20,000.00 0.00% Total Department: 2410 - WATER OPERATIONS: 4,492,925.59 3,161,820.93 665,313.08 402,127.00 224,614.00 -177,513.00 -44.14% Total Fund: 240 - WATER: 4,492,925.59 3,161,820.93 665,313.08 402,127.00 224,614.00 -177,513.00 -44.14% Fund: 245 - WATER TCP123
Department: 2420 - WATER - TCP123
245-2420-46070 TCP123 FMC SETTLEMENT FUND 999,900.00 1,000,000.00 1,000,000.00 1,000,000.00 0.00 -1,000,000.00 -100.00% 245-2420-61010 PROFESSIONAL SERVICES 145,796.28 32,530.05 36,628.54 50,000.00 35,000.00 -15,000.00 -30.00% Total Department: 2420 - WATER - TCP123: 854,103.72 967,469.95 963,371.46 950,000.00 -35,000.00 -985,000.00 -103.68% Total Fund: 245 - WATER TCP123: 854,103.72 967,469.95 963,371.46 950,000.00 -35,000.00 -985,000.00 -103.68% Fund: 250 - WATER CAPACITY FEE
Department: 7000 - CAPITAL PROJECTS
250-7000-44910 WATER CAPACITY FEES 190,663.00 165,430.50 458,467.00 410,724.00 811,900.00 401,176.00 97.68% 77 Budget Comparison Report
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2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
250-7000-61010 PROFESSIONAL SERVICES 4,461.40 162.50 0.00 10,000.00 75,000.00 65,000.00 650.00% Total Department: 7000 - CAPITAL PROJECTS: 186,201.60 165,268.00 458,467.00 400,724.00 736,900.00 336,176.00 83.89% Total Fund: 250 - WATER CAPACITY FEE: 186,201.60 165,268.00 458,467.00 400,724.00 736,900.00 336,176.00 83.89% Fund: 255 - WATER FIXED ASSET REPLACEMENT
Department: 7000 - CAPITAL PROJECTS
255-7000-46040 INTEREST EARNED -5,170.11 -122.52 4,026.01 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 0.00 -2,283,402.00 -100.00% 255-7000-49010 TRANSFER IN 185,482.00 185,482.00 139,111.50 185,482.00 185,482.00 0.00 0.00% 255-7000-62010 MAINTENANCE BUILDINGS & GROUNDS 0.00 0.00 0.00 44,437.37 0.00 -44,437.37 -100.00% 255-7000-66030 TRANSFER OUT-ASSET 3,841,841.79 2,485,376.15 0.00 0.00 0.00 0.00 0.00% 255-7000-71030 WELL #9 0.00 0.00 427,767.82 2,283,402.00 0.00 -2,283,402.00 -100.00% 255-7000-71060 WELL #8 0.00 36,195.82 0.00 40,488.00 0.00 -40,488.00 -100.00% 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 0.00 112,779.00 112,779.00 0.00 -112,779.00 -100.00% 255-7000-74000 SCADA 0.00 0.00 0.00 122,850.00 112,850.00 -10,000.00 -8.14% Total Department: 7000 - CAPITAL PROJECTS: -1,160,444.90 2,120,704.86 -397,409.31 -367,072.37 -159,368.00 207,704.37 -56.58% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: -1,160,444.90 2,120,704.86 -397,409.31 -367,072.37 -159,368.00 207,704.37 -56.58% Fund: 270 - COMMUNITY/SENIOR CENTER
Department: 2710 - COMMUNITY/SENIOR CENTER
270-2710-46020 RENTAL REVENUE 19,208.96 5,934.34 11,925.00 15,000.00 15,000.00 0.00 0.00% 270-2710-46120 MISCELLANOUS REVENUE 0.00 0.00 280,553.61 151,000.00 0.00 -151,000.00 -100.00% 270-2710-47590 INFRASTRUCTURE GRANT 0.00 0.00 63,599.76 0.00 0.00 0.00 0.00% 270-2710-49010 TRANSFER IN 7,500.00 3,750.00 5,625.00 7,500.00 7,725.00 225.00 3.00% 270-2710-60020 DEPARTMENT SUPPLIES 1,100.00 1,300.00 1,177.01 1,300.00 1,300.00 0.00 0.00% 270-2710-60080 UTILITIES 3,701.80 5,948.30 5,444.08 5,500.00 6,000.00 500.00 9.09% 270-2710-61010 PROFESSIONAL SERVICES 0.00 232,676.43 106,691.68 151,000.00 110,000.00 -41,000.00 -27.15% 270-2710-61080 PEST CONTROL 1,432.50 1,599.00 1,725.00 1,450.00 1,750.00 300.00 20.69% 270-2710-61090 JANITORIAL SERVICES 10,675.00 5,516.13 5,940.00 10,000.00 7,500.00 -2,500.00 -25.00% 270-2710-62010 MAINTENANCE BUILDINGS AND GROUNDS1,442.69 1,506.92 7,792.22 9,200.00 1,500.00 -7,700.00 -83.70% 270-2710-62030 MAINTENANCE OF EQUIPMENT 179.61 0.00 0.00 1,000.00 2,800.00 1,800.00 180.00% 270-2710-64080 DEPRECIATION 24,176.00 24,176.00 0.00 0.00 0.00 0.00 0.00% Total Department: 2710 - COMMUNITY/SENIOR CENTER: -15,998.64 -263,038.44 232,933.38 -5,950.00 -108,125.00 -102,175.00 1,717.23% Total Fund: 270 - COMMUNITY/SENIOR CENTER: -15,998.64 -263,038.44 232,933.38 -5,950.00 -108,125.00 -102,175.00 1,717.23% Fund: 280 - USF COMMUNITY CENTER
Department: 2810 - USF COMMUNITY CENTER
280-2810-46020 RENTAL REVENUE 6,634.00 2,210.00 625.00 2,500.00 1,000.00 -1,500.00 -60.00% 78 Budget Comparison Report
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2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
280-2810-60010 OFFICE SUPPLIES 336.68 704.47 433.54 400.00 400.00 0.00 0.00% 280-2810-60020 DEPARTMENT SUPPLIES 0.00 300.00 291.16 300.00 500.00 200.00 66.67% 280-2810-60080 UTILITIES 2,850.48 3,329.50 2,426.99 3,200.00 3,200.00 0.00 0.00% 280-2810-62010 MAINTENANCE BUILDINGS AND GROUNDS288.35 500.00 83.02 500.00 500.00 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 0.00 300.00 300.00 0.00 -300.00 -100.00% 280-2810-66000 TRANSFER OUT 5,715.00 0.00 5,715.00 7,620.00 7,849.00 229.00 3.01% Total Department: 2810 - USF COMMUNITY CENTER: -2,556.51 -3,320.85 -8,624.71 -10,520.00 -12,149.00 -1,629.00 15.48% Total Fund: 280 - USF COMMUNITY CENTER: -2,556.51 -3,320.85 -8,624.71 -10,520.00 -12,149.00 -1,629.00 15.48% Fund: 310 - GARBAGE
Department: 3110 - GARBAGE
310-3110-45010 GARBAGE SERVICE REVENUE 742,866.63 911,927.15 949,695.39 939,000.00 950,000.00 11,000.00 1.17% 310-3110-46040 INTEREST EARNED -370.12 37.75 164.04 0.00 0.00 0.00 0.00% 310-3110-60020 DEPARTMENT SUPPLIES 115.56 0.00 0.00 0.00 0.00 0.00 0.00% 310-3110-61010 PROFESSIONAL SERVICES 687,344.01 852,506.03 641,787.45 847,200.00 855,000.00 7,800.00 0.92% 310-3110-61030 FRANCHISE FEE 46,675.59 67,601.17 55,807.60 75,000.00 75,000.00 0.00 0.00% Total Department: 3110 - GARBAGE: 8,361.35 -8,142.30 252,264.38 16,800.00 20,000.00 3,200.00 19.05% Total Fund: 310 - GARBAGE: 8,361.35 -8,142.30 252,264.38 16,800.00 20,000.00 3,200.00 19.05% Fund: 320 - GAS TAX 2103
Department: 8000 - STREET PROJECTS
320-8000-46040 INTEREST EARNED -451.89 171.50 203.73 0.00 0.00 0.00 0.00% 320-8000-47410 HIGHWAY USER TAX 57,821.14 61,085.11 68,455.53 69,434.00 71,368.00 1,934.00 2.79% 320-8000-60020 DEPARTMENT SUPPLIES 0.00 0.00 1,670.02 2,500.00 2,000.00 -500.00 -20.00% 320-8000-61140 STREET STRIPING 35,000.00 0.00 35,000.00 35,000.00 35,000.00 0.00 0.00% 320-8000-66000 TRANSFER OUT 3,600.00 3,600.00 2,700.00 3,600.00 3,708.00 108.00 3.00% 320-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 0.00 0.00 257,253.00 257,253.00 0.00% Total Department: 8000 - STREET PROJECTS: 18,769.25 57,656.61 29,289.24 28,334.00 -226,593.00 -254,927.00 -899.72% Total Fund: 320 - GAS TAX 2103: 18,769.25 57,656.61 29,289.24 28,334.00 -226,593.00 -254,927.00 -899.72% Fund: 321 - GAS TAX 2105
Department: 8000 - STREET PROJECTS
321-8000-46040 INTEREST EARNED 0.00 74.48 146.22 0.00 0.00 0.00 0.00% 321-8000-47410 HIGHWAY USER TAX 40,604.55 42,664.65 45,597.66 47,022.00 47,752.00 730.00 1.55% 321-8000-60020 DEPARTMENT SUPPLIES 3,084.63 6,646.05 4,571.41 7,500.00 6,500.00 -1,000.00 -13.33% 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 12,750.00 17,000.00 17,510.00 510.00 3.00% 79 Budget Comparison Report
6/18/2024 10:26:28 AM Page 16 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
321-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 0.00 0.00 115,345.00 115,345.00 0.00% Total Department: 8000 - STREET PROJECTS: 19,519.92 19,093.08 28,422.47 21,522.00 -92,603.00 -114,125.00 -530.27% Total Fund: 321 - GAS TAX 2105: 19,519.92 19,093.08 28,422.47 21,522.00 -92,603.00 -114,125.00 -530.27% Fund: 322 - GAS TAX 2106
Department: 8000 - STREET PROJECTS
322-8000-47410 HIGHWAY USER TAX 28,418.10 29,701.56 31,454.85 31,933.00 32,465.00 532.00 1.67% 322-8000-60080 UTILITIES 43,767.48 48,169.09 44,213.16 45,000.00 45,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: -15,349.38 -18,467.53 -12,758.31 -13,067.00 -12,535.00 532.00 -4.07% Total Fund: 322 - GAS TAX 2106: -15,349.38 -18,467.53 -12,758.31 -13,067.00 -12,535.00 532.00 -4.07% Fund: 323 - GAS TAX 2107
Department: 8000 - STREET PROJECTS
323-8000-47410 HIGHWAY USER TAX 48,563.10 58,144.84 61,680.80 56,400.00 65,122.00 8,722.00 15.46% 323-8000-61010 PROFESSIONAL SERVICES 22,694.61 22,740.84 22,000.77 25,000.00 25,000.00 0.00 0.00% 323-8000-66000 TRANSFER OUT 25,000.00 25,000.00 18,750.00 25,000.00 25,750.00 750.00 3.00% Total Department: 8000 - STREET PROJECTS: 868.49 10,404.00 20,930.03 6,400.00 14,372.00 7,972.00 124.56% Department: 9999 - NON DEPARTMENTAL
323-9999-49010 TRANSFER IN 0.00 0.00 7,285.50 9,714.00 9,815.00 101.00 1.04% Total Department: 9999 - NON DEPARTMENTAL: 0.00 0.00 7,285.50 9,714.00 9,815.00 101.00 1.04% Total Fund: 323 - GAS TAX 2107: 868.49 10,404.00 28,215.53 16,114.00 24,187.00 8,073.00 50.10% Fund: 324 - GAS TAX 2107.5
Department: 8000 - STREET PROJECTS
324-8000-47410 HIGHWAY USER TAX 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% 324-8000-66000 TRANSFER OUT 1,000.00 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 1,000.00 1,000.00 1,250.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 1,250.00 1,000.00 1,000.00 0.00 0.00% Fund: 325 - MEASURE L SALES TAX - ROADS
Department: 8000 - STREET PROJECTS
325-8000-41020 TAX-LOCAL STREETS AND ROADS 387,848.11 377,910.13 317,221.37 300,000.00 350,000.00 50,000.00 16.67% 325-8000-41025 INTEREST-STREETS & ROADS 290.00 701.31 34,457.50 0.00 0.00 0.00 0.00% 325-8000-41040 TAX-TRAFFIC MANAGEMENT 77,569.62 75,582.00 64,634.71 60,000.00 70,000.00 10,000.00 16.67% 325-8000-41045 INTEREST-TRAFFIC MANAGEMENT 57.96 140.26 5,701.09 0.00 0.00 0.00 0.00% 325-8000-41050 TAX-BIKE AND PEDESTRIAN 38,785.52 37,825.66 35,167.88 30,000.00 35,000.00 5,000.00 16.67% 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 2,327.04 0.00 0.00 0.00 0.00% 325-8000-80015 STREET OVERLAY-MISC 0.00 6,352.50 2,145.00 0.00 5,000.00 5,000.00 0.00% 325-8000-80025 StanCOG-PMP 14,396.80 0.00 0.00 0.00 0.00 0.00 0.00% 80 Budget Comparison Report
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Total Activity
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Total Activity
Account Number
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YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
325-8000-80080 RADAR FEEDBACK SIGNS 0.00 0.00 7,011.88 7,012.00 0.00 -7,012.00 -100.00% 325-8000-80100 SURFACE IMPROVEMENTS 0.00 1,800.00 5,670.00 874,988.00 882,000.00 7,012.00 0.80% Total Department: 8000 - STREET PROJECTS: 487,561.44 485,162.79 444,682.71 -492,000.00 -432,000.00 60,000.00 -12.20% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 487,561.44 485,162.79 444,682.71 -492,000.00 -432,000.00 60,000.00 -12.20% Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Department: 8000 - STREET PROJECTS
326-8000-47420 SB 1-ROADS MAINTENANCE REHABILITATION 148,104.41 160,653.44 177,915.00 181,616.00 195,930.00 14,314.00 7.88% 326-8000-80020 WHITMORE SIDEWALK IMPROVEMENT PROJECT 8,741.50 74,400.87 76,138.39 243,717.00 167,579.00 -76,138.00 -31.24% Total Department: 8000 - STREET PROJECTS: 139,362.91 86,252.57 101,776.61 -62,101.00 28,351.00 90,452.00 -145.65% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 139,362.91 86,252.57 101,776.61 -62,101.00 28,351.00 90,452.00 -145.65% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Department: 7000 - CAPITAL PROJECTS
370-7000-44910 DEVELOPMENT IMPACT FEES 47,112.00 30,240.00 72,948.00 108,864.00 100,800.00 -8,064.00 -7.41% 370-7000-44920 DOWNTOWN REVITALIZATION 0.00 0.00 25,500.00 40,000.00 75,000.00 35,000.00 87.50% 370-7000-46040 INTEREST EARNED -550.47 193.68 377.60 0.00 0.00 0.00 0.00% 370-7000-61010 PROFESSIONAL SERVICES 0.00 0.00 0.00 10,000.00 0.00 -10,000.00 -100.00% Total Department: 7000 - CAPITAL PROJECTS: 46,561.53 30,433.68 98,825.60 138,864.00 175,800.00 36,936.00 26.60% Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 46,561.53 30,433.68 98,825.60 138,864.00 175,800.00 36,936.00 26.60% Fund: 371 - TRENCH CUT FUND
Department: 8000 - STREET PROJECTS
371-8000-44050 FEE - TRENCH CUT 219,000.00 0.00 0.00 0.00 0.00 0.00 0.00% 371-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 0.00 138,380.32 222,093.00 83,712.68 60.49% Total Department: 8000 - STREET PROJECTS: 219,000.00 0.00 0.00 -138,380.32 -222,093.00 -83,712.68 60.49% Total Fund: 371 - TRENCH CUT FUND: 219,000.00 0.00 0.00 -138,380.32 -222,093.00 -83,712.68 60.49% Fund: 372 - IT RESERVE
Department: 3720 - INFORMATION TECHNOLOGY
372-3720-46040 INTEREST EARNED -275.15 79.59 163.31 0.00 0.00 0.00 0.00% 372-3720-49010 TRANSFER IN 15,000.00 15,000.00 11,250.00 15,000.00 15,000.00 0.00 0.00% 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 7,218.33 30,000.00 30,000.00 0.00 0.00% Total Department: 3720 - INFORMATION TECHNOLOGY: 11,566.95 4,236.07 4,194.98 -20,000.00 -20,000.00 0.00 0.00% Total Fund: 372 - IT RESERVE: 11,566.95 4,236.07 4,194.98 -20,000.00 -20,000.00 0.00 0.00% 81 Budget Comparison Report
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Total Activity
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Account Number
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YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 374 - DIABILITY ACCESS AND EDUCATION
Department: 3740 - DISABILITY ACCESS AND EDUCATION
374-3740-46055 CASP REVENUE 1,234.62 1,077.30 1,121.76 1,200.00 1,200.00 0.00 0.00% Total Department: 3740 - DISABILITY ACCESS AND EDUCATION: 1,234.62 1,077.30 1,121.76 1,200.00 1,200.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,234.62 1,077.30 1,121.76 1,200.00 1,200.00 0.00 0.00% Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
Department: 1055 - PUBLIC WORKS
380-1055-50020 SALARIES-EXTRA HELP 0.00 39,405.00 46,125.00 40,000.00 40,000.00 0.00 0.00% 380-1055-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM- CONTRACT EE 0.00 217.54 1,792.51 0.00 0.00 0.00 0.00% 380-1055-51030 UNEMPLOYMENT INSURANCE 0.00 312.80 238.01 0.00 0.00 0.00 0.00% 380-1055-51070 MEDICARE TAX 0.00 3,014.49 3,528.60 3,060.00 3,060.00 0.00 0.00% 380-1055-51075 EMPLOYMENT TRAINING TAX 0.00 14.01 14.01 0.00 0.00 0.00 0.00% Total Department: 1055 - PUBLIC WORKS: 0.00 42,963.84 51,698.13 43,060.00 43,060.00 0.00 0.00% Department: 2000 - EC-2
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% Total Department: 2000 - EC-2: 10,300.00 5,891.80 5,000.00 6,000.00 6,000.00 0.00 0.00% Department: 4000 - EC4
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% Total Department: 4000 - EC4: 51,403.86 70,759.53 0.00 0.00 0.00 0.00 0.00% Department: 6000 - ARPA-REVENUE REPLACEMENT
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 97,796.08 81,882.41 0.00 -81,882.41 -100.00% 380-6000-61008 3RD STREET ADA 0.00 33,155.00 360.00 3,974.00 0.00 -3,974.00 -100.00% 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 1,637.50 0.00 0.00 0.00 0.00% 380-6000-61011 HUGHSON CIVIC CENTER 0.00 0.00 11,152.37 113,960.00 102,808.00 -11,152.00 -9.79% 380-6000-61012 SR. CENTER/ CITY HALL OUTSIDE PAINT 0.00 0.00 22,161.75 30,000.00 0.00 -30,000.00 -100.00% 380-6000-61013 SR. CENTER/ CITY HALL GUTTERS 0.00 0.00 5,000.00 5,000.00 0.00 -5,000.00 -100.00% 380-6000-61014 STARN PARK SHADE REPLACEMENT 0.00 0.00 2,344.02 5,000.00 0.00 -5,000.00 -100.00% 380-6000-61015 STARN PARK- SHADE PAINTING 0.00 0.00 4,100.00 4,100.00 0.00 -4,100.00 -100.00% 380-6000-61016 EUCLID PLAYGROUND SHADE 0.00 0.00 23,005.85 24,409.00 0.00 -24,409.00 -100.00% 380-6000-61017 VOLT SCHOLARSHIPS 0.00 0.00 25,000.00 25,000.00 0.00 -25,000.00 -100.00% 380-6000-61018 HUGHSON AVE ADA PARKING 0.00 0.00 44,511.70 39,748.00 0.00 -39,748.00 -100.00% 82 Budget Comparison Report
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2022-2023
Total Activity
Account Number
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YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
380-6000-61019 MASTER FEE SCHEDULE 0.00 0.00 2,005.00 58,861.00 57,346.00 -1,515.00 -2.57% 380-6000-61020 SIDEWALK REPAIRS 0.00 867.65 52,020.50 50,000.00 0.00 -50,000.00 -100.00% 380-6000-61025 STARN PARK SECURITY SYSTEM 0.00 0.00 4,890.00 5,000.00 0.00 -5,000.00 -100.00% 380-6000-64040 ARPA-MISCELLANEOUS 0.00 12,076.77 5,800.13 5,757.13 0.00 -5,757.13 -100.00% Total Department: 6000 - ARPA-REVENUE REPLACEMENT: 0.00 547,531.94 305,934.90 452,691.54 160,154.00 -292,537.54 -64.62% Department: 7000 - CAPITAL PROJECTS
380-7000-61021 CONCRETE CUTTER 0.00 0.00 6,586.58 7,000.00 0.00 -7,000.00 -100.00% 380-7000-61022 ASPHALT GRINDER 0.00 0.00 0.00 17,000.00 0.00 -17,000.00 -100.00% 380-7000-61023 ENCLOSED TRAILER 0.00 0.00 12,827.00 12,827.94 4,000.00 -8,827.94 -68.82% 380-7000-61024 DOWNTOWN MONUMENT SIGN 0.00 0.00 24,394.91 53,668.80 29,274.00 -24,394.80 -45.45% Total Department: 7000 - CAPITAL PROJECTS: 0.00 0.00 43,808.49 90,496.74 33,274.00 -57,222.74 -63.23% Department: 9999 - NON DEPARTMENTAL
380-9999-40010 CLFRF TRANCHE FUNDS RECEIVED 61,703.86 667,147.11 0.00 0.00 242,488.00 242,488.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 61,703.86 667,147.11 0.00 0.00 242,488.00 242,488.00 0.00% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 0.00 -406,441.52 -592,248.28 0.00 592,248.28 -100.00% Fund: 383 - VEHICLE ABATEMENT
Department: 3830 - VEHICLE ABATEMENT
383-3830-47040 ABANDONED VEHICLE ABATEMENT 19,183.24 42,316.09 37,122.28 20,000.00 37,000.00 17,000.00 85.00% 383-3830-66000 TRANSFER OUT 20,000.00 20,000.00 21,000.00 20,000.00 37,000.00 17,000.00 85.00% Total Department: 3830 - VEHICLE ABATEMENT: -816.76 22,316.09 16,122.28 0.00 0.00 0.00 0.00% Total Fund: 383 - VEHICLE ABATEMENT: -816.76 22,316.09 16,122.28 0.00 0.00 0.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FUND
Department: 3840 - SUPPLEMENTAL LAW ENFORCEMENT
384-3840-46040 INTEREST EARNED -1,325.64 367.09 738.75 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 115,297.73 165,959.67 251,430.21 150,000.00 167,300.00 17,300.00 11.53% 384-3840-60070 PHONE AND INTERNET 0.00 13,810.72 4,181.10 14,000.00 6,000.00 -8,000.00 -57.14% 384-3840-60080 UTILITIES 1,740.18 1,777.07 1,622.85 1,800.00 1,800.00 0.00 0.00% 384-3840-61010 PROFESSIONAL SERVICES 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 0.00 0.00% 384-3840-66000 TRANSFER OUT 115,000.00 0.00 112,500.00 150,000.00 154,500.00 4,500.00 3.00% 384-3840-70080 POLICE EQUIPMENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 3840 - SUPPLEMENTAL LAW ENFORCEMEN… 13,326.11 145,738.97 128,865.01 -20,800.00 0.00 20,800.00 -100.00% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 13,326.11 145,738.97 128,865.01 -20,800.00 0.00 20,800.00 -100.00% Fund: 392 - 94-STBG-799 HOUSING REHAB
Department: 3900 - HOUSING
392-3900-46040 INTEREST EARNED -562.05 160.67 301.34 0.00 0.00 0.00 0.00% 83 Budget Comparison Report
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YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
392-3900-46060 PROGRAM INCOME-CDBG LOAN REPAYMENT0.00 1,071.14 944.16 1,600.00 1,200.00 -400.00 -25.00% Total Department: 3900 - HOUSING: -562.05 1,231.81 1,245.50 1,600.00 1,200.00 -400.00 -25.00% Total Fund: 392 - 94-STBG-799 HOUSING REHAB: -562.05 1,231.81 1,245.50 1,600.00 1,200.00 -400.00 -25.00% Fund: 394 - 96-STBG-1013 REHAB
Department: 3900 - HOUSING
394-3900-46040 INTEREST EARNED -517.33 146.86 274.85 0.00 0.00 0.00 0.00% Total Department: 3900 - HOUSING: -517.33 146.86 274.85 0.00 0.00 0.00 0.00% Total Fund: 394 - 96-STBG-1013 REHAB: -517.33 146.86 274.85 0.00 0.00 0.00 0.00% Fund: 420 - TRANPORTATION STREET PROJECTS
Department: 8000 - STREET PROJECTS
420-8000-47550 GRANT-RSTP-WHITMORE CROSSWALK 487.00 1,417.89 1,493.69 0.00 1,500.00 1,500.00 0.00% 420-8000-80020 WHITMORE CROSSWALK 0.00 450.00 0.00 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 487.00 967.89 1,493.69 0.00 1,500.00 1,500.00 0.00% Total Fund: 420 - TRANPORTATION STREET PROJECTS: 487.00 967.89 1,493.69 0.00 1,500.00 1,500.00 0.00% Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG
Department: 8000 - STREET PROJECTS
425-8000-47560 GRANT-CDBG-2ND STREET SIDEWALK INFILL 0.00 0.00 0.00 0.00 366,375.00 366,375.00 0.00% 425-8000-47580 GRANT-CDBG-WALKER LANE 37,151.32 6,600.00 429,946.77 419,911.01 0.00 -419,911.01 -100.00% 425-8000-80030 2ND STREET SIDEWALK INFILL 0.00 0.00 0.00 0.00 366,375.00 366,375.00 0.00% 425-8000-80580 WALKER LANE 868.71 21,172.50 389,416.93 392,997.27 0.00 -392,997.27 -100.00% Total Department: 8000 - STREET PROJECTS: 36,282.61 -14,572.50 40,529.84 26,913.74 0.00 -26,913.74 -100.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: 36,282.61 -14,572.50 40,529.84 26,913.74 0.00 -26,913.74 -100.00% Fund: 450 - STORM DRAIN DEV IMPACT FEE
Department: 7000 - CAPITAL PROJECTS
450-7000-44910 DEVELOPMENT IMPACT FEES 135,072.00 95,125.98 157,584.00 303,912.00 143,514.00 -160,398.00 -52.78% 450-7000-46040 INTEREST EARNED -1,875.82 599.53 1,129.33 0.00 0.00 0.00 0.00% 450-7000-61010 PROFESSIONAL SERVICES 0.00 31,131.92 87,685.83 240,129.00 150,000.00 -90,129.00 -37.53% 450-7000-73000 Vac-Con Truck Purchase 0.00 0.00 112,778.23 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 133,196.18 64,593.59 -41,750.73 63,783.00 -6,486.00 -70,269.00 -110.17% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: 133,196.18 64,593.59 -41,750.73 63,783.00 -6,486.00 -70,269.00 -110.17% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Department: 7000 - CAPITAL PROJECTS
451-7000-44910 DEVELOPMENT IMPACT FEES 146,400.00 97,252.44 170,800.00 50,000.00 305,000.00 255,000.00 510.00% 451-7000-46040 INTEREST EARNED -4,096.89 1,225.02 2,328.26 0.00 0.00 0.00 0.00% 451-7000-61010 PROFESSIONAL SERVICES 20,986.40 1,150.00 0.00 4,200.00 2,000.00 -2,200.00 -52.38% 451-7000-70010 LAND ACQUISITION 0.00 0.00 5,000.00 235,527.70 230,528.00 -4,999.70 -2.12% 84 Budget Comparison Report
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Account Number
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YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
451-7000-71010 ENTERPRISE RESOURCE MANAGEMENT 2,778.16 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 118,538.55 97,327.46 168,128.26 -189,727.70 72,472.00 262,199.70 -138.20% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 118,538.55 97,327.46 168,128.26 -189,727.70 72,472.00 262,199.70 -138.20% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Department: 8000 - STREET PROJECTS
452-8000-44910 DEVELOPMENT IMPACT FEES 196,848.00 123,030.00 114,827.00 240,000.00 410,000.00 170,000.00 70.83% 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 Department: 8000 - STREET PROJECTS: 196,848.00 123,030.00 114,827.00 -375,810.00 -205,810.00 170,000.00 -45.24% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 196,848.00 123,030.00 114,827.00 -375,810.00 -205,810.00 170,000.00 -45.24% Fund: 453 - PARK DEV IMPACT FEE
Department: 7000 - CAPITAL PROJECTS
453-7000-44910 DEVELOPMENT IMPACT FEES 121,614.00 80,010.00 0.00 75,000.00 0.00 -75,000.00 -100.00% 453-7000-46040 INTEREST EARNED -1,889.07 452.01 584.99 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% 453-7000-61010 PROFESSIONAL SERVICES 4,200.00 0.00 0.00 20,000.00 5,000.00 -15,000.00 -75.00% 453-7000-71055 LEBRIGHT PARK 0.00 297,913.07 480,249.29 580,298.60 0.00 -580,298.60 -100.00% 453-7000-71060 RESTROOM AT LEBRIGHT 0.00 0.00 298,488.75 289,100.00 0.00 -289,100.00 -100.00% Total Department: 7000 - CAPITAL PROJECTS: 115,524.93 -217,451.06 -778,153.05 -631,862.60 177,536.00 809,398.60 -128.10% Total Fund: 453 - PARK DEV IMPACT FEE: 115,524.93 -217,451.06 -778,153.05 -631,862.60 177,536.00 809,398.60 -128.10% Fund: 454 - PARKLAND IN LIEU
Department: 7000 - CAPITAL PROJECTS
454-7000-44910 DEVELOPMENT IMPACT FEES 96,525.00 59,730.00 0.00 100,000.00 0.00 -100,000.00 -100.00% 454-7000-46040 INTEREST EARNED -1,480.51 470.00 888.96 0.00 0.00 0.00 0.00% 454-7000-61010 PROFESSIONAL SERVICES 0.00 0.00 39,998.00 54,000.00 65,000.00 11,000.00 20.37% Total Department: 7000 - CAPITAL PROJECTS: 95,044.49 60,200.00 -39,109.04 46,000.00 -65,000.00 -111,000.00 -241.30% Total Fund: 454 - PARKLAND IN LIEU: 95,044.49 60,200.00 -39,109.04 46,000.00 -65,000.00 -111,000.00 -241.30% Fund: 520 - RDA SUCCESSOR AGENCY
Department: 5210 - RDA SUCCESSOR AGENCY
520-5210-40020 TAX INCREMENT 365,096.40 378,664.43 312,939.84 291,600.00 359,724.00 68,124.00 23.36% 520-5210-46040 INTEREST EARNED -1,007.34 992.38 577.15 0.00 0.00 0.00 0.00% 520-5210-61010 PROFESSIONAL SERVICES 8,559.80 11,117.90 8,100.50 12,000.00 12,000.00 0.00 0.00% 520-5210-64010 INTEREST EXPENSE 81,196.57 77,795.64 72,117.09 72,300.00 68,925.00 -3,375.00 -4.67% 520-5210-64080 DEPRECIATION 27,490.00 27,490.00 0.00 0.00 0.00 0.00 0.00% 520-5210-65010 RETIRE PRINCIPAL 0.00 0.00 110,000.00 110,000.00 115,000.00 5,000.00 4.55% 85 Budget Comparison Report
6/18/2024 10:26:28 AM Page 22 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
520-5210-66000 TRANSFER OUT 96,000.00 96,000.00 72,000.00 96,000.00 96,000.00 0.00 0.00% Total Department: 5210 - RDA SUCCESSOR AGENCY: 150,842.69 167,253.27 51,299.40 1,300.00 67,799.00 66,499.00 5,115.31% Total Fund: 520 - RDA SUCCESSOR AGENCY: 150,842.69 167,253.27 51,299.40 1,300.00 67,799.00 66,499.00 5,115.31% Fund: 530 - BRITTANY WOODS- LLD
Department: 3405 - BRITTANY WOODS
530-3405-41030 DIRECT ASSESSMENTS 8,022.00 8,022.00 7,960.00 8,060.00 8,060.00 0.00 0.00% 530-3405-50010 SALARIES-REGULAR 2,289.91 2,552.52 3,747.84 4,001.00 5,022.00 1,021.00 25.52% 530-3405-50030 OVERTIME 149.87 207.84 158.14 0.00 175.00 175.00 0.00% 530-3405-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 254.59 276.61 399.38 476.00 524.00 48.00 10.08% 530-3405-51020 MEDICAL INSURANCE 612.79 641.91 564.65 1,350.00 804.00 -546.00 -40.44% 530-3405-51030 UNEMPLOYMENT INSURANCE 15.90 9.94 13.21 31.00 44.00 13.00 41.94% 530-3405-51040 WORKERS' COMPENSATION 357.36 422.56 449.12 430.00 582.00 152.00 35.35% 530-3405-51050 LIFE INSURANCE 13.37 10.17 13.16 10.00 23.00 13.00 130.00% 530-3405-51060 DENTAL INSURANCE 62.28 56.98 46.97 93.00 58.00 -35.00 -37.63% 530-3405-51070 MEDICARE TAX 35.57 40.04 56.56 58.00 73.00 15.00 25.86% 530-3405-51075 EMPLOYMENT TRAINING TAX (ETT) 0.02 0.46 0.70 0.00 1.00 1.00 0.00% 530-3405-51080 DEFERRED COMPENSATION 15.81 17.05 37.55 40.00 45.00 5.00 12.50% 530-3405-60080 UTILITIES 3,668.70 3,653.23 3,638.52 3,145.00 3,350.00 205.00 6.52% 530-3405-61010 PROFESSIONAL SERVICES 628.39 429.33 987.22 565.00 565.00 0.00 0.00% 530-3405-61050 TEMPORARY EMPLOYEE SERVICES 604.49 1,624.07 2,010.28 583.00 0.00 -583.00 -100.00% 530-3405-64040 MISCELLANEOUS 317.11 764.96 589.41 417.00 2,152.00 1,735.00 416.07% 530-3405-66000 TRANSFER OUT 1,367.00 1,367.00 1,134.75 1,513.00 1,513.00 0.00 0.00% Total Department: 3405 - BRITTANY WOODS: -2,371.16 -4,052.67 -5,887.46 -4,652.00 -6,871.00 -2,219.00 47.70% Total Fund: 530 - BRITTANY WOODS- LLD: -2,371.16 -4,052.67 -5,887.46 -4,652.00 -6,871.00 -2,219.00 47.70% Fund: 531 - CENTRAL HUGHSON 2- LLD
Department: 3410 - CENTRAL HUGHSON 2
531-3410-41030 DIRECT ASSESSMENTS 14,579.44 14,142.49 14,488.49 14,614.00 20,874.00 6,260.00 42.84% 531-3410-50010 SALARIES-REGULAR 1,718.23 1,915.32 6,253.59 6,674.00 8,378.00 1,704.00 25.53% 531-3410-50030 OVERTIME 112.25 155.64 263.69 0.00 292.00 292.00 0.00% 531-3410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 190.76 207.39 666.08 794.00 875.00 81.00 10.20% 531-3410-51020 MEDICAL INSURANCE 459.42 480.96 943.12 2,252.00 1,342.00 -910.00 -40.41% 531-3410-51030 UNEMPLOYMENT INSURANCE 11.94 7.51 22.11 51.00 73.00 22.00 43.14% 531-3410-51040 WORKERS' COMPENSATION 308.32 364.56 749.16 942.00 970.00 28.00 2.97% 531-3410-51050 LIFE INSURANCE 9.96 7.72 22.05 17.00 39.00 22.00 129.41% 531-3410-51060 DENTAL INSURANCE 46.85 43.05 78.38 155.00 97.00 -58.00 -37.42% 531-3410-51070 MEDICARE TAX 26.60 29.98 94.34 97.00 121.00 24.00 24.74% 531-3410-51075 EMPLOYMENT TRAINING TAX (ETT) 0.01 0.31 1.23 0.00 0.00 0.00 0.00% 531-3410-51080 DEFERRED COMPENSATION 12.06 12.83 62.63 67.00 75.00 8.00 11.94% 86 Budget Comparison Report
6/18/2024 10:26:28 AM Page 23 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
531-3410-60080 UTILITIES 795.52 795.52 782.16 942.00 731.00 -211.00 -22.40% 531-3410-61010 PROFESSIONAL SERVICES 608.39 415.66 955.78 550.00 547.00 -3.00 -0.55% 531-3410-61050 TEMPORARY EMPLOYEE SERVICES 452.76 1,216.33 1,505.55 625.00 0.00 -625.00 -100.00% 531-3410-64040 MISCELLANEOUS 6,435.61 3,128.83 1,732.27 2,926.00 704.00 -2,222.00 -75.94% 531-3410-66000 TRANSFER OUT 2,000.00 2,000.00 1,662.00 2,216.00 2,216.00 0.00 0.00% Total Department: 3410 - CENTRAL HUGHSON 2: 1,390.76 3,360.88 -1,305.65 -3,694.00 4,414.00 8,108.00 -219.49% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: 1,390.76 3,360.88 -1,305.65 -3,694.00 4,414.00 8,108.00 -219.49% Fund: 532 - FEATHERS GLEN LLD
Department: 3415 - FEATHERS GLEN
532-3415-41030 DIRECT ASSESSMENTS 20,711.24 21,923.36 23,225.36 23,259.00 23,622.00 363.00 1.56% 532-3415-50010 SALARIES-REGULAR 6,880.85 7,669.45 12,756.27 13,620.00 17,091.00 3,471.00 25.48% 532-3415-50030 OVERTIME 450.36 624.27 537.85 0.00 595.00 595.00 0.00% 532-3415-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 764.57 831.23 1,359.14 1,621.00 1,785.00 164.00 10.12% 532-3415-51020 MEDICAL INSURANCE 1,841.87 1,929.02 1,923.47 4,596.00 2,737.00 -1,859.00 -40.45% 532-3415-51030 UNEMPLOYMENT INSURANCE 47.83 29.90 45.07 104.00 149.00 45.00 43.27% 532-3415-51040 WORKERS' COMPENSATION 1,135.14 1,342.22 1,528.89 1,923.00 1,979.00 56.00 2.91% 532-3415-51050 LIFE INSURANCE 40.39 31.74 45.11 35.00 79.00 44.00 125.71% 532-3415-51060 DENTAL INSURANCE 187.48 170.98 160.70 315.00 199.00 -116.00 -36.83% 532-3415-51070 MEDICARE TAX 106.57 120.52 192.77 198.00 248.00 50.00 25.25% 532-3415-51075 EMPLOYMENT TRAINING TAX (ETT) 0.06 1.40 2.65 0.00 0.00 0.00 0.00% 532-3415-51080 DEFERRED COMPENSATION 47.48 51.28 127.75 137.00 153.00 16.00 11.68% 532-3415-60080 UTILITIES 1,325.92 1,065.14 1,071.67 108.00 1,073.00 965.00 893.52% 532-3415-61010 PROFESSIONAL SERVICES 602.97 412.01 947.18 542.00 542.00 0.00 0.00% 532-3415-61050 TEMPORARY EMPLOYEE SERVICES 1,816.16 4,879.13 6,039.63 0.00 0.00 0.00 0.00% 532-3415-64040 MISCELLANEOUS 2,428.87 4,613.47 1,034.20 0.00 2,361.00 2,361.00 0.00% 532-3415-66000 TRANSFER OUT 2,918.00 2,918.00 2,423.25 3,231.00 3,231.00 0.00 0.00% Total Department: 3415 - FEATHERS GLEN: 116.72 -4,766.40 -6,970.24 -3,171.00 -8,600.00 -5,429.00 171.21% Total Fund: 532 - FEATHERS GLEN LLD: 116.72 -4,766.40 -6,970.24 -3,171.00 -8,600.00 -5,429.00 171.21% Fund: 533 - FONTANA RANCH NORTH- LLD
Department: 3420 - FONTANA RANCH NORTH
533-3420-41030 DIRECT ASSESSMENTS 25,436.80 28,328.78 29,655.00 30,028.00 30,028.00 0.00 0.00% 533-3420-50010 SALARIES-REGULAR 1,154.91 1,287.97 3,188.65 3,405.00 4,274.00 869.00 25.52% 533-3420-50030 OVERTIME 75.28 104.31 134.75 0.00 149.00 149.00 0.00% 533-3420-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 128.10 139.44 340.24 405.00 446.00 41.00 10.12% 533-3420-51020 MEDICAL INSURANCE 308.66 323.36 480.68 1,149.00 684.00 -465.00 -40.47% 533-3420-51030 UNEMPLOYMENT INSURANCE 7.97 5.01 11.30 26.00 37.00 11.00 42.31% 533-3420-51040 WORKERS' COMPENSATION 217.23 256.84 382.23 481.00 495.00 14.00 2.91% 533-3420-51050 LIFE INSURANCE 6.50 5.06 11.19 9.00 20.00 11.00 122.22% 87 Budget Comparison Report
6/18/2024 10:26:28 AM Page 24 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
533-3420-51060 DENTAL INSURANCE 31.57 29.00 40.27 79.00 50.00 -29.00 -36.71% 533-3420-51070 MEDICARE TAX 17.93 20.42 48.26 49.00 62.00 13.00 26.53% 533-3420-51075 EMPLOYMENT TRAINING TAX (ETT) 0.01 0.19 0.56 0.00 1.00 1.00 0.00% 533-3420-51080 DEFERRED COMPENSATION 7.79 8.59 31.92 34.00 38.00 4.00 11.76% 533-3420-60080 UTILITIES 9,607.00 9,348.08 9,707.99 14,566.00 9,928.00 -4,638.00 -31.84% 533-3420-61010 PROFESSIONAL SERVICES 657.61 449.39 1,032.91 591.00 591.00 0.00 0.00% 533-3420-61050 TEMPORARY EMPLOYEE SERVICES 303.56 815.55 1,009.46 467.00 0.00 -467.00 -100.00% 533-3420-64040 MISCELLANEOUS 7,619.76 4,710.92 1,715.67 8,156.00 2,177.00 -5,979.00 -73.31% 533-3420-66000 TRANSFER OUT 3,712.00 3,712.00 3,083.25 4,111.00 4,111.00 0.00 0.00% Total Department: 3420 - FONTANA RANCH NORTH: 1,580.92 7,112.65 8,435.67 -3,500.00 6,965.00 10,465.00 -299.00% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 1,580.92 7,112.65 8,435.67 -3,500.00 6,965.00 10,465.00 -299.00% Fund: 534 - FONTANA RANCH SOUTH- LLD
Department: 3425 - FONTANA RANCH SOUTH
534-3425-41030 DIRECT ASSESSMENTS 16,077.24 16,954.72 18,730.57 18,936.00 19,966.00 1,030.00 5.44% 534-3425-50010 SALARIES-REGULAR 1,154.91 1,287.97 1,305.87 0.00 1,663.00 1,663.00 0.00% 534-3425-50030 OVERTIME 75.28 104.31 30.42 0.00 58.00 58.00 0.00% 534-3425-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 128.10 139.44 113.19 0.00 174.00 174.00 0.00% 534-3425-51020 MEDICAL INSURANCE 308.66 323.36 189.81 0.00 266.00 266.00 0.00% 534-3425-51030 UNEMPLOYMENT INSURANCE 7.97 5.01 5.32 0.00 14.00 14.00 0.00% 534-3425-51040 WORKERS' COMPENSATION 217.23 256.84 382.23 0.00 193.00 193.00 0.00% 534-3425-51050 LIFE INSURANCE 6.50 5.06 4.75 0.00 8.00 8.00 0.00% 534-3425-51060 DENTAL INSURANCE 31.57 29.00 19.32 0.00 19.00 19.00 0.00% 534-3425-51070 MEDICARE TAX 17.93 20.42 19.29 0.00 24.00 24.00 0.00% 534-3425-51075 EMPLOYMENT TRAINING TAX (ETT) 0.01 0.19 0.23 0.00 1.00 1.00 0.00% 534-3425-51080 DEFERRED COMPENSATION 7.79 8.59 12.10 0.00 15.00 15.00 0.00% 534-3425-60080 UTILITIES 4,765.90 4,573.06 4,909.36 4,874.00 5,165.00 291.00 5.97% 534-3425-61010 PROFESSIONAL SERVICES 617.95 422.04 971.14 556.00 556.00 0.00 0.00% 534-3425-61050 TEMPORARY EMPLOYEE SERVICES 303.56 815.55 1,009.46 496.00 0.00 -496.00 -100.00% 534-3425-64040 MISCELLANEOUS 4,769.46 3,426.97 1,336.25 8,987.00 2,530.00 -6,457.00 -71.85% 534-3425-66000 TRANSFER OUT 1,847.00 1,847.00 1,533.75 2,045.00 2,045.00 0.00 0.00% Total Department: 3425 - FONTANA RANCH SOUTH: 1,817.42 3,689.91 6,888.08 1,978.00 7,235.00 5,257.00 265.77% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 1,817.42 3,689.91 6,888.08 1,978.00 7,235.00 5,257.00 265.77% Fund: 535 - RHAPSODY I - LLD
Department: 3430 - RHAPSODY 1
535-3430-41030 DIRECT ASSESSMENTS 6,753.20 6,710.20 6,753.20 6,794.00 6,794.00 0.00 0.00% 535-3430-50010 SALARIES-REGULAR 1,154.91 1,305.61 1,890.69 2,009.00 2,532.00 523.00 26.03% 535-3430-50030 OVERTIME 75.28 104.31 79.77 0.00 88.00 88.00 0.00% 535-3430-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 128.10 140.57 201.71 239.00 264.00 25.00 10.46% 88 Budget Comparison Report
6/18/2024 10:26:28 AM Page 25 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
535-3430-51020 MEDICAL INSURANCE 308.66 323.45 284.95 678.00 405.00 -273.00 -40.27% 535-3430-51030 UNEMPLOYMENT INSURANCE 7.97 5.35 6.59 15.00 22.00 7.00 46.67% 535-3430-51040 WORKERS' COMPENSATION 217.23 256.84 225.51 284.00 293.00 9.00 3.17% 535-3430-51050 LIFE INSURANCE 6.50 5.06 6.56 5.00 12.00 7.00 140.00% 535-3430-51060 DENTAL INSURANCE 31.57 29.24 23.64 47.00 29.00 -18.00 -38.30% 535-3430-51070 MEDICARE TAX 17.93 20.69 28.46 29.00 37.00 8.00 27.59% 535-3430-51075 EMPLOYMENT TRAINING TAX (ETT) 0.01 0.22 0.28 0.00 0.00 0.00 0.00% 535-3430-51080 DEFERRED COMPENSATION 7.79 8.75 18.96 20.00 23.00 3.00 15.00% 535-3430-60080 UTILITIES 1,957.73 1,975.41 1,868.33 2,260.00 1,721.00 -539.00 -23.85% 535-3430-61010 PROFESSIONAL SERVICES 644.27 440.27 1,011.92 579.00 579.00 0.00 0.00% 535-3430-61050 TEMPORARY EMPLOYEE SERVICES 303.56 815.55 1,009.46 496.00 0.00 -496.00 -100.00% 535-3430-64040 MISCELLANEOUS 3,192.72 927.51 653.52 3,303.00 1,902.00 -1,401.00 -42.42% 535-3430-66000 TRANSFER OUT 1,205.00 1,205.00 1,000.50 1,334.00 1,334.00 0.00 0.00% Total Department: 3430 - RHAPSODY 1: -2,506.03 -853.63 -1,557.65 -4,504.00 -2,447.00 2,057.00 -45.67% Total Fund: 535 - RHAPSODY I - LLD: -2,506.03 -853.63 -1,557.65 -4,504.00 -2,447.00 2,057.00 -45.67% Fund: 536 - RHAPSODY 2- LLD
Department: 3435 - RHAPSODY 2
536-3435-41030 DIRECT ASSESSMENTS 15,344.50 15,214.15 15,459.45 15,901.00 15,901.00 0.00 0.00% 536-3435-50010 SALARIES-REGULAR 1,154.83 1,287.97 1,890.69 2,009.00 815.00 -1,194.00 -59.43% 536-3435-50030 OVERTIME 131.79 162.00 79.77 0.00 28.00 28.00 0.00% 536-3435-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 135.29 140.81 201.71 239.00 85.00 -154.00 -64.44% 536-3435-51020 MEDICAL INSURANCE 319.15 325.19 284.95 678.00 130.00 -548.00 -80.83% 536-3435-51030 UNEMPLOYMENT INSURANCE 8.53 5.38 6.59 15.00 7.00 -8.00 -53.33% 536-3435-51040 WORKERS' COMPENSATION 217.23 256.84 225.51 284.00 94.00 -190.00 -66.90% 536-3435-51050 LIFE INSURANCE 6.83 5.11 6.56 5.00 4.00 -1.00 -20.00% 536-3435-51060 DENTAL INSURANCE 32.10 29.09 23.64 47.00 9.00 -38.00 -80.85% 536-3435-51070 MEDICARE TAX 18.81 21.30 28.46 29.00 12.00 -17.00 -58.62% 536-3435-51075 EMPLOYMENT TRAINING TAX (ETT) 0.01 0.21 0.28 0.00 1.00 1.00 0.00% 536-3435-51080 DEFERRED COMPENSATION 8.32 8.68 18.96 20.00 7.00 -13.00 -65.00% 536-3435-60080 UTILITIES 2,361.24 2,364.81 2,170.08 2,465.00 1,940.00 -525.00 -21.30% 536-3435-61010 PROFESSIONAL SERVICES 621.73 424.78 976.74 559.00 559.00 0.00 0.00% 536-3435-61050 TEMPORARY EMPLOYEE SERVICES 303.56 815.55 1,009.46 496.00 0.00 -496.00 -100.00% 536-3435-64040 MISCELLANEOUS 2,365.06 300.00 615.00 2,770.00 2,598.00 -172.00 -6.21% 536-3435-66000 TRANSFER OUT 1,163.00 1,163.00 966.00 1,288.00 1,288.00 0.00 0.00% Total Department: 3435 - RHAPSODY 2: 6,497.02 7,903.43 6,955.05 4,997.00 8,324.00 3,327.00 66.58% Total Fund: 536 - RHAPSODY 2- LLD: 6,497.02 7,903.43 6,955.05 4,997.00 8,324.00 3,327.00 66.58% 89 Budget Comparison Report
6/18/2024 10:26:28 AM Page 26 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 537 - SANTA FE ESTATES 1 - LLD
Department: 3440 - SANTA FE ESTATES 1
537-3440-41030 DIRECT ASSESSMENTS 7,158.00 7,092.00 7,158.00 7,260.00 7,260.00 0.00 0.00% 537-3440-50010 SALARIES-REGULAR 6,880.77 7,669.45 4,552.44 0.00 12,982.00 12,982.00 0.00% 537-3440-50030 OVERTIME 450.36 624.27 105.82 0.00 451.00 451.00 0.00% 537-3440-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 764.56 831.23 394.40 0.00 1,356.00 1,356.00 0.00% 537-3440-51020 MEDICAL INSURANCE 1,841.85 1,929.02 662.00 0.00 2,079.00 2,079.00 0.00% 537-3440-51030 UNEMPLOYMENT INSURANCE 47.83 29.90 18.53 0.00 113.00 113.00 0.00% 537-3440-51040 WORKERS' COMPENSATION 1,135.14 1,342.22 1,331.25 0.00 1,504.00 1,504.00 0.00% 537-3440-51050 LIFE INSURANCE 40.39 31.74 16.91 0.00 60.00 60.00 0.00% 537-3440-51060 DENTAL INSURANCE 187.48 170.98 67.04 0.00 151.00 151.00 0.00% 537-3440-51070 MEDICARE TAX 106.57 120.52 67.42 0.00 188.00 188.00 0.00% 537-3440-51075 EMPLOYMENT TRAINING TAX (ETT) 0.06 1.40 1.07 0.00 0.00 0.00 0.00% 537-3440-51080 DEFERRED COMPENSATION 47.47 51.28 42.50 0.00 116.00 116.00 0.00% 537-3440-60080 UTILITIES 5,165.14 7,454.81 6,904.88 5,856.00 4,680.00 -1,176.00 -20.08% 537-3440-61010 PROFESSIONAL SERVICES 617.58 422.04 970.00 555.00 555.00 0.00 0.00% 537-3440-61050 TEMPORARY EMPLOYEE SERVICES 1,816.16 4,879.13 6,039.63 706.00 0.00 -706.00 -100.00% 537-3440-64040 MISCELLANEOUS 117.10 142.68 1,074.10 12,564.00 0.00 -12,564.00 -100.00% 537-3440-66000 TRANSFER OUT 501.00 501.00 375.75 501.00 501.00 0.00 0.00% Total Department: 3440 - SANTA FE ESTATES 1: -12,561.46 -19,109.67 -15,465.74 -12,922.00 -17,476.00 -4,554.00 35.24% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -12,561.46 -19,109.67 -15,465.74 -12,922.00 -17,476.00 -4,554.00 35.24% Fund: 538 - SANTA FE ESTATES 2 - LLD
Department: 3445 - SANTA FE ESTATES 2
538-3445-41030 DIRECT ASSESSMENTS 6,614.18 6,614.18 6,614.18 6,649.00 6,649.00 0.00 0.00% 538-3445-50010 SALARIES-REGULAR 6,880.77 7,669.45 4,552.44 0.00 5,796.00 5,796.00 0.00% 538-3445-50030 OVERTIME 393.85 566.58 105.82 0.00 202.00 202.00 0.00% 538-3445-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 757.36 829.86 394.40 0.00 605.00 605.00 0.00% 538-3445-51020 MEDICAL INSURANCE 1,831.34 1,927.19 662.00 0.00 928.00 928.00 0.00% 538-3445-51030 UNEMPLOYMENT INSURANCE 47.27 29.53 18.53 0.00 50.00 50.00 0.00% 538-3445-51040 WORKERS' COMPENSATION 1,135.14 1,342.22 1,331.25 0.00 671.00 671.00 0.00% 538-3445-51050 LIFE INSURANCE 40.06 31.69 16.91 0.00 27.00 27.00 0.00% 538-3445-51060 DENTAL INSURANCE 186.95 170.89 67.04 0.00 67.00 67.00 0.00% 538-3445-51070 MEDICARE TAX 105.69 119.64 67.42 0.00 84.00 84.00 0.00% 538-3445-51075 EMPLOYMENT TRAINING TAX (ETT) 0.06 1.38 1.07 0.00 0.00 0.00 0.00% 538-3445-51080 DEFERRED COMPENSATION 46.93 51.19 42.50 0.00 52.00 52.00 0.00% 538-3445-60080 UTILITIES 655.44 655.44 600.82 775.00 537.00 -238.00 -30.71% 538-3445-61010 PROFESSIONAL SERVICES 612.53 418.39 962.52 551.00 551.00 0.00 0.00% 538-3445-61050 TEMPORARY EMPLOYEE SERVICES 1,816.16 4,879.13 6,039.63 793.00 0.00 -793.00 -100.00% 538-3445-64040 MISCELLANEOUS 2,213.48 0.00 965.01 12,626.00 5,475.00 -7,151.00 -56.64% 90 Budget Comparison Report
6/18/2024 10:26:28 AM Page 27 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
538-3445-66000 TRANSFER OUT 1,500.00 1,500.00 1,125.00 1,500.00 1,500.00 0.00 0.00% Total Department: 3445 - SANTA FE ESTATES 2: -11,608.85 -13,578.40 -10,338.18 -9,596.00 -9,896.00 -300.00 3.13% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -11,608.85 -13,578.40 -10,338.18 -9,596.00 -9,896.00 -300.00 3.13% Fund: 539 - STARN ESTATES - LLD
Department: 3450 - STARN ESTATES
539-3450-41030 DIRECT ASSESSMENTS 7,648.82 7,648.82 7,648.82 7,689.00 7,689.00 0.00 0.00% 539-3450-50010 SALARIES-REGULAR 1,154.83 1,287.97 1,942.83 2,009.00 2,575.00 566.00 28.17% 539-3450-50030 OVERTIME 97.74 127.27 79.77 0.00 90.00 90.00 0.00% 539-3450-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 130.95 139.98 205.57 239.00 269.00 30.00 12.55% 539-3450-51020 MEDICAL INSURANCE 312.82 324.09 292.77 678.00 412.00 -266.00 -39.23% 539-3450-51030 UNEMPLOYMENT INSURANCE 8.20 5.16 6.70 15.00 22.00 7.00 46.67% 539-3450-51040 WORKERS' COMPENSATION 217.23 256.84 225.51 284.00 298.00 14.00 4.93% 539-3450-51050 LIFE INSURANCE 6.63 5.08 6.69 5.00 12.00 7.00 140.00% 539-3450-51060 DENTAL INSURANCE 31.75 29.03 24.56 47.00 30.00 -17.00 -36.17% 539-3450-51070 MEDICARE TAX 18.29 20.78 29.24 29.00 37.00 8.00 27.59% 539-3450-51075 EMPLOYMENT TRAINING TAX (ETT) 0.01 0.21 0.28 0.00 0.00 0.00 0.00% 539-3450-51080 DEFERRED COMPENSATION 7.97 8.62 19.22 20.00 23.00 3.00 15.00% 539-3450-60080 UTILITIES 2,056.81 2,103.85 2,003.64 2,271.00 1,829.00 -442.00 -19.46% 539-3450-61010 PROFESSIONAL SERVICES 641.75 438.45 1,008.18 577.00 577.00 0.00 0.00% 539-3450-61050 TEMPORARY EMPLOYEE SERVICES 303.50 815.32 1,009.85 496.00 0.00 -496.00 -100.00% 539-3450-64040 MISCELLANEOUS 3,607.54 404.61 1,672.71 3,124.00 1,928.00 -1,196.00 -38.28% 539-3450-66000 TRANSFER OUT 1,184.00 1,184.00 983.25 1,311.00 1,311.00 0.00 0.00% Total Department: 3450 - STARN ESTATES: -2,131.20 497.56 -1,861.95 -3,416.00 -1,724.00 1,692.00 -49.53% Total Fund: 539 - STARN ESTATES - LLD: -2,131.20 497.56 -1,861.95 -3,416.00 -1,724.00 1,692.00 -49.53% Fund: 540 - STERLING GLEN 3 - LLD
Department: 3455 - STERLING GLEN 3
540-3455-41030 DIRECT ASSESSMENTS 23,424.76 24,245.00 25,500.86 26,186.00 29,882.00 3,696.00 14.11% 540-3455-50010 SALARIES-REGULAR 3,432.82 3,826.93 8,039.14 8,617.00 10,791.00 2,174.00 25.23% 540-3455-50030 OVERTIME 218.90 305.58 341.01 0.00 375.00 375.00 0.00% 540-3455-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 380.58 414.37 857.70 1,025.00 1,127.00 102.00 9.95% 540-3455-51020 MEDICAL INSURANCE 917.79 962.55 1,212.62 2,908.00 1,728.00 -1,180.00 -40.58% 540-3455-51030 UNEMPLOYMENT INSURANCE 23.81 14.85 28.52 66.00 94.00 28.00 42.42% 540-3455-51040 WORKERS' COMPENSATION 567.59 671.12 967.29 1,217.00 1,250.00 33.00 2.71% 540-3455-51050 LIFE INSURANCE 20.12 15.99 28.43 22.00 50.00 28.00 127.27% 540-3455-51060 DENTAL INSURANCE 93.68 85.64 101.05 200.00 125.00 -75.00 -37.50% 540-3455-51070 MEDICARE TAX 52.93 59.71 121.47 125.00 156.00 31.00 24.80% 540-3455-51075 EMPLOYMENT TRAINING TAX (ETT) 0.03 0.68 1.65 0.00 0.00 0.00 0.00% 540-3455-51080 DEFERRED COMPENSATION 23.56 25.55 80.69 87.00 97.00 10.00 11.49% 91 Budget Comparison Report
6/18/2024 10:26:28 AM Page 28 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
540-3455-60080 UTILITIES 4,995.13 4,944.30 4,772.46 5,634.00 4,479.00 -1,155.00 -20.50% 540-3455-61010 PROFESSIONAL SERVICES 643.00 439.36 1,009.36 577.00 577.00 0.00 0.00% 540-3455-61050 TEMPORARY EMPLOYEE SERVICES 905.44 2,432.63 3,011.36 1,458.00 0.00 -1,458.00 -100.00% 540-3455-64040 MISCELLANEOUS 5,195.13 1,052.86 1,096.46 3,780.00 1,386.00 -2,394.00 -63.33% 540-3455-66000 TRANSFER OUT 2,987.00 2,987.00 2,690.25 3,587.00 3,587.00 0.00 0.00% Total Department: 3455 - STERLING GLEN 3: 2,967.25 6,005.88 1,141.40 -3,117.00 4,060.00 7,177.00 -230.25% Total Fund: 540 - STERLING GLEN 3 - LLD: 2,967.25 6,005.88 1,141.40 -3,117.00 4,060.00 7,177.00 -230.25% Fund: 541 - SUNGLOW - LLD
Department: 3460 - SUNGLOW
541-3460-41030 DIRECT ASSESSMENTS 9,582.38 9,369.66 9,422.84 9,679.00 9,679.00 0.00 0.00% 541-3460-50010 SALARIES-REGULAR 2,870.07 3,199.32 4,686.74 5,006.00 6,280.00 1,274.00 25.45% 541-3460-50030 OVERTIME 181.82 254.22 197.78 0.00 218.00 218.00 0.00% 541-3460-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 317.99 346.17 499.54 596.00 656.00 60.00 10.07% 541-3460-51020 MEDICAL INSURANCE 766.90 804.23 706.09 1,689.00 1,006.00 -683.00 -40.44% 541-3460-51030 UNEMPLOYMENT INSURANCE 19.85 12.41 16.51 38.00 55.00 17.00 44.74% 541-3460-51040 WORKERS' COMPENSATION 525.55 621.41 561.87 707.00 727.00 20.00 2.83% 541-3460-51050 LIFE INSURANCE 16.80 13.01 16.61 13.00 29.00 16.00 123.08% 541-3460-51060 DENTAL INSURANCE 78.18 71.33 58.84 116.00 73.00 -43.00 -37.07% 541-3460-51070 MEDICARE TAX 44.53 50.37 70.59 73.00 91.00 18.00 24.66% 541-3460-51075 EMPLOYMENT TRAINING TAX (ETT) 0.02 0.55 0.98 0.00 0.00 0.00 0.00% 541-3460-51080 DEFERRED COMPENSATION 19.72 21.30 46.95 50.00 56.00 6.00 12.00% 541-3460-60080 UTILITIES 1,539.36 1,539.36 1,411.08 1,739.00 1,262.00 -477.00 -27.43% 541-3460-61010 PROFESSIONAL SERVICES 656.72 448.47 1,032.16 591.00 591.00 0.00 0.00% 541-3460-61050 TEMPORARY EMPLOYEE SERVICES 756.25 2,031.87 2,515.18 1,167.00 0.00 -1,167.00 -100.00% 541-3460-64040 MISCELLANEOUS 3,371.35 200.00 1,223.71 1,424.00 2,938.00 1,514.00 106.32% 541-3460-66000 TRANSFER OUT 1,622.00 1,622.00 1,347.00 1,796.00 1,796.00 0.00 0.00% Total Department: 3460 - SUNGLOW: -3,204.73 -1,866.36 -4,968.79 -5,326.00 -6,099.00 -773.00 14.51% Total Fund: 541 - SUNGLOW - LLD: -3,204.73 -1,866.36 -4,968.79 -5,326.00 -6,099.00 -773.00 14.51% Fund: 542 - WALNUT HAVEN 3 - LLD
Department: 3465 - WALNUT HAVEN 3
542-3465-41030 DIRECT ASSESSMENTS 5,817.60 5,763.40 5,817.60 5,962.00 5,962.00 0.00 0.00% 542-3465-50010 SALARIES-REGULAR 2,289.83 2,534.88 1,634.99 0.00 2,083.00 2,083.00 0.00% 542-3465-50030 OVERTIME 138.64 196.35 39.16 0.00 71.00 71.00 0.00% 542-3465-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 253.13 275.20 141.49 0.00 217.00 217.00 0.00% 542-3465-51020 MEDICAL INSURANCE 610.68 641.45 237.96 0.00 333.00 333.00 0.00% 542-3465-51030 UNEMPLOYMENT INSURANCE 15.79 9.53 6.65 0.00 18.00 18.00 0.00% 542-3465-51040 WORKERS' COMPENSATION 392.39 463.97 477.77 0.00 241.00 241.00 0.00% 542-3465-51050 LIFE INSURANCE 13.30 10.15 5.98 0.00 10.00 10.00 0.00% 92 Budget Comparison Report
6/18/2024 10:26:28 AM Page 29 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
542-3465-51060 DENTAL INSURANCE 62.18 56.72 24.03 0.00 24.00 24.00 0.00% 542-3465-51070 MEDICARE TAX 35.35 39.59 24.04 0.00 30.00 30.00 0.00% 542-3465-51075 EMPLOYMENT TRAINING TAX (ETT) 0.02 0.43 0.34 0.00 1.00 1.00 0.00% 542-3465-51080 DEFERRED COMPENSATION 15.69 16.87 15.24 0.00 19.00 19.00 0.00% 542-3465-60080 UTILITIES 1,544.40 1,544.40 1,415.70 1,745.00 1,266.00 -479.00 -27.45% 542-3465-61010 PROFESSIONAL SERVICES 617.58 422.04 970.00 555.00 555.00 0.00 0.00% 542-3465-61050 TEMPORARY EMPLOYEE SERVICES 604.49 1,624.07 2,010.28 933.00 0.00 -933.00 -100.00% 542-3465-64040 MISCELLANEOUS 2,239.27 200.00 940.16 6,411.00 2,980.00 -3,431.00 -53.52% 542-3465-66000 TRANSFER OUT 971.00 971.00 0.00 0.00 0.00 0.00 0.00% Total Department: 3465 - WALNUT HAVEN 3: -3,986.14 -3,243.25 -2,126.19 -3,682.00 -1,886.00 1,796.00 -48.78% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -3,986.14 -3,243.25 -2,126.19 -3,682.00 -1,886.00 1,796.00 -48.78% Fund: 543 - EUCLID SOUTH LLD
Department: 3470 - EUCLID SOUTH
543-3470-41030 DIRECT ASSESSMENTS 18,059.90 18,916.88 19,694.68 19,878.00 19,878.00 0.00 0.00% 543-3470-50010 SALARIES-REGULAR 0.00 0.00 3,747.84 4,001.00 4,874.00 873.00 21.82% 543-3470-50030 OVERTIME 0.00 0.00 158.14 0.00 168.00 168.00 0.00% 543-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 399.38 476.00 509.00 33.00 6.93% 543-3470-51020 MEDICAL INSURANCE 0.00 0.00 564.65 1,350.00 781.00 -569.00 -42.15% 543-3470-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 13.21 31.00 42.00 11.00 35.48% 543-3470-51040 WORKERS' COMPENSATION 0.00 0.00 309.36 565.00 565.00 0.00 0.00% 543-3470-51050 LIFE INSURANCE 0.00 0.00 13.16 10.00 23.00 13.00 130.00% 543-3470-51060 DENTAL INSURANCE 0.00 0.00 46.97 93.00 57.00 -36.00 -38.71% 543-3470-51070 MEDICARE TAX 0.00 0.00 56.56 58.00 71.00 13.00 22.41% 543-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.00 0.70 0.00 0.00 0.00 0.00% 543-3470-51080 DEFERRED COMPENSATION 0.00 0.00 37.55 40.00 44.00 4.00 10.00% 543-3470-60080 UTILITIES 453.62 502.48 390.01 5,424.00 391.00 -5,033.00 -92.79% 543-3470-61010 PROFESSIONAL SERVICES 632.55 432.07 993.96 569.00 569.00 0.00 0.00% 543-3470-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 543-3470-64040 MISCELLANEOUS 2,662.42 1,012.61 1,606.62 4,001.00 0.00 -4,001.00 -100.00% 543-3470-66000 TRANSFER OUT 2,065.00 2,065.00 1,715.25 2,287.00 2,287.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 12,246.31 14,904.72 9,641.32 973.00 9,497.00 8,524.00 876.05% Total Fund: 543 - EUCLID SOUTH LLD: 12,246.31 14,904.72 9,641.32 973.00 9,497.00 8,524.00 876.05% Fund: 544 - EUCLID NORTH LLD
Department: 3470 - EUCLID SOUTH
544-3470-50010 SALARIES- REGULAR 0.00 0.00 2,591.57 2,756.00 3,608.00 852.00 30.91% 544-3470-50030 OVERTIME 0.00 0.00 107.94 0.00 60.00 60.00 0.00% 544-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 275.98 328.00 377.00 49.00 14.94% 544-3470-51020 MEDICAL INSURANCE 0.00 0.00 389.34 930.00 578.00 -352.00 -37.85% 93 Budget Comparison Report
6/18/2024 10:26:28 AM Page 30 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
544-3470-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 9.17 21.00 31.00 10.00 47.62% 544-3470-51040 WORKERS' COMPENSATION 0.00 0.00 449.12 389.00 418.00 29.00 7.46% 544-3470-51050 LIFE INSURANCE 0.00 0.00 8.85 7.00 17.00 10.00 142.86% 544-3470-51060 DENTAL INSURANCE 0.00 0.00 32.49 64.00 42.00 -22.00 -34.38% 544-3470-51070 MEDICARE TAX 0.00 0.00 39.01 40.00 52.00 12.00 30.00% 544-3470-51075 EMPLOYMENT TRAINIG TAX (ETT) 0.00 0.00 0.43 0.00 1.00 1.00 0.00% 544-3470-51080 DEFERRED COMPENSATION 0.00 0.00 25.84 28.00 32.00 4.00 14.29% 544-3470-60080 UTILITIES 0.00 0.00 0.00 3,551.00 0.00 -3,551.00 -100.00% 544-3470-61010 PROFESSIONAL SERVICES 0.00 0.00 621.62 550.00 550.00 0.00 0.00% 544-3470-64040 MISCELLANEOUS 0.00 230.73 1,479.28 2,951.00 0.00 -2,951.00 -100.00% 544-3470-66000 TRANSFER OUT 0.00 0.00 1,181.25 1,575.00 1,575.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 0.00 230.73 7,211.89 13,190.00 7,341.00 -5,849.00 -44.34% Department: 3475 - EUCLID NORTH
544-3475-41030 DIRECT ASSESSMENTS 0.00 15,520.00 15,831.20 16,190.00 16,190.00 0.00 0.00% Total Department: 3475 - EUCLID NORTH: 0.00 15,520.00 15,831.20 16,190.00 16,190.00 0.00 0.00% Total Fund: 544 - EUCLID NORTH LLD: 0.00 15,289.27 8,619.31 3,000.00 8,849.00 5,849.00 194.97% Fund: 550 - CENTRAL HUGHSON 2 - BAD
Department: 3505 - CENTRAL HUGHSON 2
550-3505-41030 DIRECT ASSESSMENTS 8,180.22 7,574.87 7,853.07 9,279.00 8,252.00 -1,027.00 -11.07% 550-3505-50010 SALARIES-REGULAR 7.20 9.45 4,587.19 4,076.00 6,406.00 2,330.00 57.16% 550-3505-50030 OVERTIME 0.00 0.00 171.16 0.00 147.00 147.00 0.00% 550-3505-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.54 0.75 450.79 451.00 643.00 192.00 42.57% 550-3505-51020 MEDICAL INSURANCE 1.48 2.10 732.58 1,357.00 1,043.00 -314.00 -23.14% 550-3505-51030 UNEMPLOYMENT INSURANCE 0.00 0.02 15.44 32.00 54.00 22.00 68.75% 550-3505-51040 WORKERS' COMPENSATION 217.23 256.84 703.37 583.00 751.00 168.00 28.82% 550-3505-51050 LIFE INSURANCE 0.02 0.00 16.75 12.00 29.00 17.00 141.67% 550-3505-51060 DENTAL INSURANCE 0.16 0.30 67.22 559.00 76.00 -483.00 -86.40% 550-3505-51070 MEDICARE TAX 0.10 0.15 68.79 59.00 93.00 34.00 57.63% 550-3505-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.00 0.84 0.00 0.00 0.00 0.00% 550-3505-51080 DEFERRED COMPENSATION 0.04 0.00 43.39 40.00 57.00 17.00 42.50% 550-3505-61010 PROFESSIONAL SERVICES 793.43 541.46 1,247.80 715.00 715.00 0.00 0.00% 550-3505-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 550-3505-64040 MISCELLANEOUS 1,567.11 5,533.00 2,730.34 9,942.00 3,319.00 -6,623.00 -66.62% 550-3505-66000 TRANSFER OUT 2,198.00 2,198.00 1,825.50 2,434.00 2,434.00 0.00 0.00% Total Department: 3505 - CENTRAL HUGHSON 2: 3,394.91 -967.20 -4,808.09 -10,981.00 -7,515.00 3,466.00 -31.56% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: 3,394.91 -967.20 -4,808.09 -10,981.00 -7,515.00 3,466.00 -31.56% 94 Budget Comparison Report
6/18/2024 10:26:28 AM Page 31 of 42
2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 551 - FEATHERS GLEN - BAD
Department: 3510 - FEATHERS GLEN
551-3510-41030 DIRECT ASSESSMENTS 12,190.28 12,566.60 13,118.48 13,152.00 15,146.00 1,994.00 15.16% 551-3510-50010 SALARIES-REGULAR 4,907.10 5,473.52 5,008.18 4,460.00 6,997.00 2,537.00 56.88% 551-3510-50030 OVERTIME 273.59 379.41 187.10 0.00 157.00 157.00 0.00% 551-3510-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 517.34 563.13 492.39 494.00 702.00 208.00 42.11% 551-3510-51020 MEDICAL INSURANCE 1,294.19 1,353.93 799.96 1,485.00 1,139.00 -346.00 -23.30% 551-3510-51030 UNEMPLOYMENT INSURANCE 30.52 19.51 16.88 35.00 59.00 24.00 68.57% 551-3510-51040 WORKERS' COMPENSATION 959.98 1,135.09 769.76 638.00 820.00 182.00 28.53% 551-3510-51050 LIFE INSURANCE 28.84 22.42 18.15 13.00 32.00 19.00 146.15% 551-3510-51060 DENTAL INSURANCE 133.36 123.37 73.03 101.00 83.00 -18.00 -17.82% 551-3510-51070 MEDICARE TAX 75.37 85.12 75.09 65.00 101.00 36.00 55.38% 551-3510-51075 EMPLOYMENT TRAINING TAX (ETT) 0.03 0.89 0.91 0.00 2.00 2.00 0.00% 551-3510-51080 DEFERRED COMPENSATION 34.07 36.49 47.56 44.00 63.00 19.00 43.18% 551-3510-61010 PROFESSIONAL SERVICES 602.97 412.01 947.18 542.00 542.00 0.00 0.00% 551-3510-61050 TEMPORARY EMPLOYEE SERVICES 1,103.56 2,964.84 3,670.06 1,167.00 0.00 -1,167.00 -100.00% 551-3510-64040 MISCELLANEOUS 17.11 950.00 -10.70 1,116.00 2,337.00 1,221.00 109.41% 551-3510-66000 TRANSFER OUT 1,236.00 1,236.00 1,026.75 1,369.00 1,369.00 0.00 0.00% Total Department: 3510 - FEATHERS GLEN: 976.25 -2,189.13 -3.82 1,623.00 743.00 -880.00 -54.22% Total Fund: 551 - FEATHERS GLEN - BAD: 976.25 -2,189.13 -3.82 1,623.00 743.00 -880.00 -54.22% Fund: 552 - FONTANA RANCH NORTH BAD
Department: 3515 - FONTANA RANCH NORTH
552-3515-41030 DIRECT ASSESSMENTS 23,616.80 23,616.80 24,393.60 24,708.00 24,708.00 0.00 0.00% 552-3515-50010 SALARIES-REGULAR 1,849.14 5,062.95 4,990.41 4,434.00 6,971.00 2,537.00 57.22% 552-3515-50030 OVERTIME 102.67 142.36 186.26 0.00 159.00 159.00 0.00% 552-3515-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 194.76 211.88 490.66 491.00 699.00 208.00 42.36% 552-3515-51020 MEDICAL INSURANCE 487.09 1,509.54 796.53 1,476.00 1,135.00 -341.00 -23.10% 552-3515-51030 UNEMPLOYMENT INSURANCE 11.46 7.34 16.86 34.00 59.00 25.00 73.53% 552-3515-51040 WORKERS' COMPENSATION 434.43 1,513.69 765.17 635.00 817.00 182.00 28.66% 552-3515-51050 LIFE INSURANCE 10.62 8.42 18.04 13.00 32.00 19.00 146.15% 552-3515-51060 DENTAL INSURANCE 50.39 46.32 72.90 101.00 82.00 -19.00 -18.81% 552-3515-51070 MEDICARE TAX 28.33 32.11 74.96 64.00 101.00 37.00 57.81% 552-3515-51075 EMPLOYMENT TRAINING TAX (ETT) 0.01 0.31 0.91 0.00 1.00 1.00 0.00% 552-3515-51080 DEFERRED COMPENSATION 13.01 13.81 47.44 44.00 62.00 18.00 40.91% 552-3515-60080 UTILITIES 0.00 0.00 0.00 6,836.00 6,836.00 0.00 0.00% 552-3515-61010 PROFESSIONAL SERVICES 656.72 448.47 1,032.16 591.00 591.00 0.00 0.00% 552-3515-61050 TEMPORARY EMPLOYEE SERVICES 414.13 4,112.64 1,377.33 2,358.00 0.00 -2,358.00 -100.00% 552-3515-64040 MISCELLANEOUS 1,017.11 1,150.00 166.27 1,777.00 775.00 -1,002.00 -56.39% 95 Budget Comparison Report
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2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
552-3515-66000 TRANSFER OUT 2,350.00 2,350.00 1,951.50 2,602.00 2,602.00 0.00 0.00% Total Department: 3515 - FONTANA RANCH NORTH: 15,996.93 7,006.96 12,406.20 3,252.00 3,786.00 534.00 16.42% Total Fund: 552 - FONTANA RANCH NORTH BAD: 15,996.93 7,006.96 12,406.20 3,252.00 3,786.00 534.00 16.42% Fund: 553 - FONTANA RANCH SOUTH - BAD
Department: 3520 - FONTANA RANCH SOUTH
553-3520-41030 DIRECT ASSESSMENTS 14,201.24 14,977.46 16,546.09 16,732.00 17,641.00 909.00 5.43% 553-3520-50010 SALARIES-REGULAR 7,957.22 5,874.30 5,485.67 4,882.00 7,663.00 2,781.00 56.96% 553-3520-50030 OVERTIME 443.93 615.47 204.69 0.00 175.00 175.00 0.00% 553-3520-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 839.14 913.45 539.47 540.00 769.00 229.00 42.41% 553-3520-51020 MEDICAL INSURANCE 2,098.77 1,194.53 875.73 1,626.00 1,247.00 -379.00 -23.31% 553-3520-51030 UNEMPLOYMENT INSURANCE 49.56 31.69 18.55 38.00 64.00 26.00 68.42% 553-3520-51040 WORKERS' COMPENSATION 1,569.58 855.90 842.54 699.00 899.00 200.00 28.61% 553-3520-51050 LIFE INSURANCE 46.72 36.35 19.75 14.00 35.00 21.00 150.00% 553-3520-51060 DENTAL INSURANCE 216.16 199.45 79.97 111.00 90.00 -21.00 -18.92% 553-3520-51070 MEDICARE TAX 121.94 138.08 82.61 71.00 111.00 40.00 56.34% 553-3520-51075 EMPLOYMENT TRAINING TAX (ETT) 0.06 1.51 1.02 0.00 1.00 1.00 0.00% 553-3520-51080 DEFERRED COMPENSATION 55.31 59.18 51.80 48.00 68.00 20.00 41.67% 553-3520-60080 UTILITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 553-3520-61010 PROFESSIONAL SERVICES 617.95 422.04 971.14 556.00 556.00 0.00 0.00% 553-3520-61050 TEMPORARY EMPLOYEE SERVICES 1,790.38 1,809.95 5,954.03 875.00 0.00 -875.00 -100.00% 553-3520-64040 MISCELLANEOUS 517.11 800.00 184.40 1,278.00 4,254.00 2,976.00 232.86% 553-3520-66000 TRANSFER OUT 1,374.00 1,374.00 1,141.50 1,522.00 1,522.00 0.00 0.00% Total Department: 3520 - FONTANA RANCH SOUTH: -3,496.59 651.56 93.22 4,472.00 187.00 -4,285.00 -95.82% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: -3,496.59 651.56 93.22 4,472.00 187.00 -4,285.00 -95.82% Fund: 554 - STERLING GLEN 3 - BAD
Department: 3525 - STERLING GLEN 3
554-3525-41030 DIRECT ASSESSMENTS 16,532.82 17,173.85 18,125.53 18,703.00 20,917.00 2,214.00 11.84% 554-3525-50010 SALARIES-REGULAR 2,447.68 2,730.12 2,905.40 2,599.00 4,070.00 1,471.00 56.60% 554-3525-50030 OVERTIME 136.67 189.51 108.76 0.00 93.00 93.00 0.00% 554-3525-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 258.55 280.33 285.66 288.00 408.00 120.00 41.67% 554-3525-51020 MEDICAL INSURANCE 646.23 678.99 464.99 866.00 662.00 -204.00 -23.56% 554-3525-51030 UNEMPLOYMENT INSURANCE 15.46 9.72 9.67 20.00 34.00 14.00 70.00% 554-3525-51040 WORKERS' COMPENSATION 525.55 621.41 448.59 372.00 477.00 105.00 28.23% 554-3525-51050 LIFE INSURANCE 16.44 13.94 10.49 8.00 19.00 11.00 137.50% 554-3525-51060 DENTAL INSURANCE 65.48 58.89 43.02 59.00 48.00 -11.00 -18.64% 554-3525-51070 MEDICARE TAX 37.28 40.94 43.66 38.00 59.00 21.00 55.26% 554-3525-51075 EMPLOYMENT TRAINING TAX (ETT) 0.02 0.98 0.45 0.00 2.00 2.00 0.00% 554-3525-51080 DEFERRED COMPENSATION 16.77 17.14 27.73 26.00 36.00 10.00 38.46% 96 Budget Comparison Report
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2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
554-3525-61010 PROFESSIONAL SERVICES 637.61 435.72 1,001.44 573.00 649.00 76.00 13.26% 554-3525-61050 TEMPORARY EMPLOYEE SERVICES 550.52 1,479.00 1,830.84 875.00 0.00 -875.00 -100.00% 554-3525-64040 MISCELLANEOUS 17.11 2,228.23 1,832.50 14,049.00 13,056.00 -993.00 -7.07% 554-3525-66000 TRANSFER OUT 2,471.00 2,471.00 2,052.00 2,736.00 2,736.00 0.00 0.00% 554-3525-70050 OTHER EQUIPMENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 3525 - STERLING GLEN 3: 8,690.45 5,917.93 7,060.33 -3,806.00 -1,432.00 2,374.00 -62.38% Total Fund: 554 - STERLING GLEN 3 - BAD: 8,690.45 5,917.93 7,060.33 -3,806.00 -1,432.00 2,374.00 -62.38% Fund: 555 - EUCLID SOUTH - BAD
Department: 3470 - EUCLID SOUTH
555-3470-41030 DIRECT ASSESSMENTS 19,710.38 19,710.38 20,150.89 20,337.00 20,337.00 0.00 0.00% 555-3470-50010 SALARIES-REGULAR 0.00 0.00 2,749.10 2,443.00 3,840.00 1,397.00 57.18% 555-3470-50030 OVERTIME 0.00 0.00 102.59 0.00 88.00 88.00 0.00% 555-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 270.12 270.00 385.00 115.00 42.59% 555-3470-51020 MEDICAL INSURANCE 0.00 0.00 439.11 814.00 625.00 -189.00 -23.22% 555-3470-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 9.22 19.00 32.00 13.00 68.42% 555-3470-51040 WORKERS' COMPENSATION 0.00 0.00 421.67 350.00 450.00 100.00 28.57% 555-3470-51050 LIFE INSURANCE 0.00 0.00 9.95 7.00 18.00 11.00 157.14% 555-3470-51060 DENTAL INSURANCE 0.00 0.00 40.58 56.00 45.00 -11.00 -19.64% 555-3470-51070 MEDICARE TAX 0.00 0.00 41.09 35.00 56.00 21.00 60.00% 555-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.00 0.43 0.00 1.00 1.00 0.00% 555-3470-51080 DEFERRED COMPENSATION 0.00 0.00 26.32 24.00 34.00 10.00 41.67% 555-3470-60080 UTILITIES 0.00 0.00 0.00 3,502.00 3,505.00 3.00 0.09% 555-3470-61010 PROFESSIONAL SERVICES 632.55 432.07 993.96 569.00 569.00 0.00 0.00% 555-3470-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 555-3470-64040 MISCELLANEOUS 0.00 0.00 30.00 2,727.00 338.00 -2,389.00 -87.61% 555-3470-66000 TRANSFER OUT 1,316.00 1,316.00 1,093.50 1,458.00 1,458.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 17,761.83 17,962.31 13,923.25 8,063.00 8,893.00 830.00 10.29% Total Fund: 555 - EUCLID SOUTH - BAD: 17,761.83 17,962.31 13,923.25 8,063.00 8,893.00 830.00 10.29% Fund: 556 - EUCLID NORTH -BAD
Department: 3470 - EUCLID SOUTH
556-3470-50010 SALARIES- REGULAR 0.00 0.00 1,895.98 1,683.00 2,658.00 975.00 57.93% 556-3470-50030 OVERTIME 0.00 0.00 70.39 0.00 60.00 60.00 0.00% 556-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 184.92 186.00 267.00 81.00 43.55% 556-3470-51020 MEDICAL INSURANCE 0.00 0.00 306.28 560.00 433.00 -127.00 -22.68% 556-3470-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 6.74 13.00 22.00 9.00 69.23% 556-3470-51040 WORKERS' COMPENSATION 0.00 0.00 290.45 241.00 312.00 71.00 29.46% 556-3470-51050 LIFE INSURANCE 0.00 0.00 8.54 5.00 12.00 7.00 140.00% 556-3470-51060 DENTAL INSURANCE 0.00 0.00 27.18 38.00 31.00 -7.00 -18.42% 97 Budget Comparison Report
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2021-2022
Total Activity
2022-2023
Total Activity
Account Number
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
556-3470-51070 MEDICARE TAX 0.00 0.00 31.06 24.00 39.00 15.00 62.50% 556-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.00 1.86 0.00 0.00 0.00 0.00% 556-3470-51080 DEFERRED COMPENSATION 0.00 0.00 18.47 17.00 24.00 7.00 41.18% 556-3470-60080 UTILITIES 0.00 0.00 0.00 2,413.00 2,414.00 1.00 0.04% 556-3470-61010 PROFESSIONAL SERVICES 0.00 0.00 621.62 550.00 550.00 0.00 0.00% 556-3470-64040 MISCELLANEOUS 0.00 0.00 30.00 2,441.00 13.00 -2,428.00 -99.47% 556-3470-66000 TRANSFER OUT 0.00 0.00 812.25 1,083.00 1,083.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 0.00 0.00 4,305.74 9,254.00 7,918.00 -1,336.00 -14.44% Department: 3475 - EUCLID NORTH
556-3475-41030 DIRECT ASSESSMENTS 0.00 13,170.00 13,443.92 13,754.00 13,754.00 0.00 0.00% Total Department: 3475 - EUCLID NORTH: 0.00 13,170.00 13,443.92 13,754.00 13,754.00 0.00 0.00% Total Fund: 556 - EUCLID NORTH -BAD: 0.00 13,170.00 9,138.18 4,500.00 5,836.00 1,336.00 29.69% Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT Department: 3605 - PROVINCE PLACE
560-3605-41030 DIRECT ASSESSMENTS 18,352.86 19,198.95 24,661.61 20,152.00 20,152.00 0.00 0.00% 560-3605-50010 SALARIES-REGULAR 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-50030 OVERTIME 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-51020 MEDICAL INSURANCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-51040 WORKERS' COMPENSATION 238.14 281.72 0.00 0.00 0.00 0.00 0.00% 560-3605-51050 LIFE INSURANCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-51060 DENTAL INSURANCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-51070 MEDICARE TAX 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-51080 DEFERRED COMPENSATION 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-60080 UTILITIES 369.84 384.56 362.12 0.00 0.00 0.00 0.00% 560-3605-61010 PROFESSIONAL SERVICES 599.20 409.28 3,441.51 539.00 539.00 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 16,291.00 16,291.00 0.00 0.00% 560-3605-66000 TRANSFER OUT 9,450.00 9,450.00 1,741.50 2,322.00 3,188.00 866.00 37.30% Total Department: 3605 - PROVINCE PLACE: 5,959.55 8,673.39 19,116.48 1,000.00 134.00 -866.00 -86.60% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 5,959.55 8,673.39 19,116.48 1,000.00 134.00 -866.00 -86.60% Report Total: 6,934,852.90 7,331,637.50 4,261,793.01 -883,487.42 1,060,319.27 1,943,806.69 -220.02% 98 Budget Comparison Report
6/18/2024 10:26:28 AM Page 35 of 42
Group Summary
Departmen…
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
1005 - LEGISLATIVE 40,538.88 53,670.89 41,209.77 43,193.00 43,593.00 400.00 0.93% 1010 - CITY MANAGER 193,092.59 206,124.60 216,066.37 252,919.00 254,956.00 2,037.00 0.81% 1015 - CITY TREASURER 0.00 968.85 1,184.15 1,292.00 1,292.00 0.00 0.00% 1020 - LEGAL SERVICES 95,929.47 94,953.94 102,271.41 100,000.00 115,000.00 15,000.00 15.00% 1025 - FINANCE -282,794.54 -313,711.48 -309,960.45 -348,197.00 -369,258.00 -21,061.00 6.05% 1030 - HUMAN RESOURCES/RISK MANAGEMENT 2,279.70 7,594.48 23,112.50 13,425.00 17,925.00 4,500.00 33.52% 1035 - CITY CLERK -70,325.33 -96,598.98 -95,915.28 -100,083.00 -120,783.00 -20,700.00 20.68% 1040 - PLANNING/BUILDING -37,717.95 -37,527.96 6,018.15 -132,658.00 -60,357.00 72,301.00 -54.50% 1045 - POLICE SERVICES -1,434,075.86 -1,652,489.64 -1,462,769.37 -1,756,528.00 -1,863,874.00 -107,346.00 6.11% 1050 - ANIMAL CONTROL 46,763.72 115,797.16 45,189.00 45,169.00 80,459.00 35,290.00 78.13% 1055 - PUBLIC WORKS 96,439.00 94,393.93 94,705.64 141,807.00 210,072.00 68,265.00 48.14% 1060 - BUILDINGS AND GROUNDS 86,367.20 100,814.59 105,035.74 119,136.00 127,116.00 7,980.00 6.70% 1065 - PARKS AND RECREATION -105,311.95 -150,903.50 -120,360.00 -132,574.00 -144,774.00 -12,200.00 9.20% 1070 - STREET MAINTENANCE 110,877.13 112,697.51 94,658.96 147,394.00 150,957.00 3,563.00 2.42% 1075 - FLEET MAINTENANCE 31,490.15 20,885.74 75,358.51 83,320.00 19,450.00 -63,870.00 -76.66% 9999 - NON DEPARTMENTAL 2,923,568.64 3,126,099.38 3,367,761.27 3,382,597.00 3,578,742.00 196,145.00 5.80% Total Fund: 100 - GENERAL FUND: 289,565.17 66,966.13 585,982.27 -35,098.00 -1,124.00 33,974.00 -96.80% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
9999 - NON DEPARTMENTAL 122,153.52 125,571.80 47,998.48 61,847.00 60,403.00 -1,444.00 -2.33% Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 122,153.52 125,571.80 47,998.48 61,847.00 60,403.00 -1,444.00 -2.33% Fund: 210 - SEWER
2110 - SEWER OPERATIONS 1,188,923.60 1,514,033.54 1,521,058.05 1,194,776.00 1,137,020.00 -57,756.00 -4.83% 2120 - WASTE WATER TREATMENT PLANT OPERATIONS -1,111,121.64 -1,189,184.75 -920,276.34 -1,152,538.16 -1,145,826.00 6,712.16 -0.58% Total Fund: 210 - SEWER: 77,801.96 324,848.79 600,781.71 42,237.84 -8,806.00 -51,043.84 -120.85% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
7000 - CAPITAL PROJECTS -771,936.14 -1,440,610.79 -131,328.91 -868,961.73 -530,623.73 338,338.00 -38.94% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -771,936.14 -1,440,610.79 -131,328.91 -868,961.73 -530,623.73 338,338.00 -38.94% Fund: 220 - SEWER CAPACITY FEE
7000 - CAPITAL PROJECTS 655,029.99 460,139.66 595,343.72 239,484.00 1,076,984.00 837,500.00 349.71% Total Fund: 220 - SEWER CAPACITY FEE: 655,029.99 460,139.66 595,343.72 239,484.00 1,076,984.00 837,500.00 349.71% Fund: 225 - WWTP EXPANSION
2110 - SEWER OPERATIONS 373,825.88 464,809.07 366,223.65 518,770.00 523,712.00 4,942.00 0.95% Total Fund: 225 - WWTP EXPANSION: 373,825.88 464,809.07 366,223.65 518,770.00 523,712.00 4,942.00 0.95% Fund: 240 - WATER
2410 - WATER OPERATIONS 4,492,925.59 3,161,820.93 665,313.08 402,127.00 224,614.00 -177,513.00 -44.14% 99 Budget Comparison Report
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Departmen…
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Fund: 240 - WATER: 4,492,925.59 3,161,820.93 665,313.08 402,127.00 224,614.00 -177,513.00 -44.14% Fund: 245 - WATER TCP123
2420 - WATER - TCP123 854,103.72 967,469.95 963,371.46 950,000.00 -35,000.00 -985,000.00 -103.68% Total Fund: 245 - WATER TCP123: 854,103.72 967,469.95 963,371.46 950,000.00 -35,000.00 -985,000.00 -103.68% Fund: 250 - WATER CAPACITY FEE
7000 - CAPITAL PROJECTS 186,201.60 165,268.00 458,467.00 400,724.00 736,900.00 336,176.00 83.89% Total Fund: 250 - WATER CAPACITY FEE: 186,201.60 165,268.00 458,467.00 400,724.00 736,900.00 336,176.00 83.89% Fund: 255 - WATER FIXED ASSET REPLACEMENT
7000 - CAPITAL PROJECTS -1,160,444.90 2,120,704.86 -397,409.31 -367,072.37 -159,368.00 207,704.37 -56.58% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: -1,160,444.90 2,120,704.86 -397,409.31 -367,072.37 -159,368.00 207,704.37 -56.58% Fund: 270 - COMMUNITY/SENIOR CENTER
2710 - COMMUNITY/SENIOR CENTER -15,998.64 -263,038.44 232,933.38 -5,950.00 -108,125.00 -102,175.00 1,717.23% Total Fund: 270 - COMMUNITY/SENIOR CENTER: -15,998.64 -263,038.44 232,933.38 -5,950.00 -108,125.00 -102,175.00 1,717.23% Fund: 280 - USF COMMUNITY CENTER
2810 - USF COMMUNITY CENTER -2,556.51 -3,320.85 -8,624.71 -10,520.00 -12,149.00 -1,629.00 15.48% Total Fund: 280 - USF COMMUNITY CENTER: -2,556.51 -3,320.85 -8,624.71 -10,520.00 -12,149.00 -1,629.00 15.48% Fund: 310 - GARBAGE
3110 - GARBAGE 8,361.35 -8,142.30 252,264.38 16,800.00 20,000.00 3,200.00 19.05% Total Fund: 310 - GARBAGE: 8,361.35 -8,142.30 252,264.38 16,800.00 20,000.00 3,200.00 19.05% Fund: 320 - GAS TAX 2103
8000 - STREET PROJECTS 18,769.25 57,656.61 29,289.24 28,334.00 -226,593.00 -254,927.00 -899.72% Total Fund: 320 - GAS TAX 2103: 18,769.25 57,656.61 29,289.24 28,334.00 -226,593.00 -254,927.00 -899.72% Fund: 321 - GAS TAX 2105
8000 - STREET PROJECTS 19,519.92 19,093.08 28,422.47 21,522.00 -92,603.00 -114,125.00 -530.27% Total Fund: 321 - GAS TAX 2105: 19,519.92 19,093.08 28,422.47 21,522.00 -92,603.00 -114,125.00 -530.27% Fund: 322 - GAS TAX 2106
8000 - STREET PROJECTS -15,349.38 -18,467.53 -12,758.31 -13,067.00 -12,535.00 532.00 -4.07% Total Fund: 322 - GAS TAX 2106: -15,349.38 -18,467.53 -12,758.31 -13,067.00 -12,535.00 532.00 -4.07% Fund: 323 - GAS TAX 2107
8000 - STREET PROJECTS 868.49 10,404.00 20,930.03 6,400.00 14,372.00 7,972.00 124.56% 9999 - NON DEPARTMENTAL 0.00 0.00 7,285.50 9,714.00 9,815.00 101.00 1.04% Total Fund: 323 - GAS TAX 2107: 868.49 10,404.00 28,215.53 16,114.00 24,187.00 8,073.00 50.10% Fund: 324 - GAS TAX 2107.5
8000 - STREET PROJECTS 1,000.00 1,000.00 1,250.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 1,250.00 1,000.00 1,000.00 0.00 0.00% 100
Budget Comparison Report
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Departmen…
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 325 - MEASURE L SALES TAX - ROADS
8000 - STREET PROJECTS 487,561.44 485,162.79 444,682.71 -492,000.00 -432,000.00 60,000.00 -12.20% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 487,561.44 485,162.79 444,682.71 -492,000.00 -432,000.00 60,000.00 -12.20% Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
8000 - STREET PROJECTS 139,362.91 86,252.57 101,776.61 -62,101.00 28,351.00 90,452.00 -145.65% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 139,362.91 86,252.57 101,776.61 -62,101.00 28,351.00 90,452.00 -145.65% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
7000 - CAPITAL PROJECTS 46,561.53 30,433.68 98,825.60 138,864.00 175,800.00 36,936.00 26.60% Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 46,561.53 30,433.68 98,825.60 138,864.00 175,800.00 36,936.00 26.60% Fund: 371 - TRENCH CUT FUND
8000 - STREET PROJECTS 219,000.00 0.00 0.00 -138,380.32 -222,093.00 -83,712.68 60.49% Total Fund: 371 - TRENCH CUT FUND: 219,000.00 0.00 0.00 -138,380.32 -222,093.00 -83,712.68 60.49% Fund: 372 - IT RESERVE
3720 - INFORMATION TECHNOLOGY 11,566.95 4,236.07 4,194.98 -20,000.00 -20,000.00 0.00 0.00% Total Fund: 372 - IT RESERVE: 11,566.95 4,236.07 4,194.98 -20,000.00 -20,000.00 0.00 0.00% Fund: 374 - DIABILITY ACCESS AND EDUCATION
3740 - DISABILITY ACCESS AND EDUCATION 1,234.62 1,077.30 1,121.76 1,200.00 1,200.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,234.62 1,077.30 1,121.76 1,200.00 1,200.00 0.00 0.00% Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
1055 - PUBLIC WORKS 0.00 42,963.84 51,698.13 43,060.00 43,060.00 0.00 0.00% 2000 - EC-2 10,300.00 5,891.80 5,000.00 6,000.00 6,000.00 0.00 0.00% 4000 - EC4 51,403.86 70,759.53 0.00 0.00 0.00 0.00 0.00% 6000 - ARPA-REVENUE REPLACEMENT 0.00 547,531.94 305,934.90 452,691.54 160,154.00 -292,537.54 -64.62% 7000 - CAPITAL PROJECTS 0.00 0.00 43,808.49 90,496.74 33,274.00 -57,222.74 -63.23% 9999 - NON DEPARTMENTAL 61,703.86 667,147.11 0.00 0.00 242,488.00 242,488.00 0.00% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 0.00 -406,441.52 -592,248.28 0.00 592,248.28 -100.00% Fund: 383 - VEHICLE ABATEMENT
3830 - VEHICLE ABATEMENT -816.76 22,316.09 16,122.28 0.00 0.00 0.00 0.00% Total Fund: 383 - VEHICLE ABATEMENT: -816.76 22,316.09 16,122.28 0.00 0.00 0.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FU…
3840 - SUPPLEMENTAL LAW ENFORCEMENT 13,326.11 145,738.97 128,865.01 -20,800.00 0.00 20,800.00 -100.00% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 13,326.11 145,738.97 128,865.01 -20,800.00 0.00 20,800.00 -100.00% Fund: 392 - 94-STBG-799 HOUSING REHAB
3900 - HOUSING -562.05 1,231.81 1,245.50 1,600.00 1,200.00 -400.00 -25.00% Total Fund: 392 - 94-STBG-799 HOUSING REHAB: -562.05 1,231.81 1,245.50 1,600.00 1,200.00 -400.00 -25.00% 101
Budget Comparison Report
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Departmen…
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 394 - 96-STBG-1013 REHAB
3900 - HOUSING -517.33 146.86 274.85 0.00 0.00 0.00 0.00% Total Fund: 394 - 96-STBG-1013 REHAB: -517.33 146.86 274.85 0.00 0.00 0.00 0.00% Fund: 420 - TRANPORTATION STREET PROJECTS
8000 - STREET PROJECTS 487.00 967.89 1,493.69 0.00 1,500.00 1,500.00 0.00% Total Fund: 420 - TRANPORTATION STREET PROJECTS: 487.00 967.89 1,493.69 0.00 1,500.00 1,500.00 0.00% Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG
8000 - STREET PROJECTS 36,282.61 -14,572.50 40,529.84 26,913.74 0.00 -26,913.74 -100.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: 36,282.61 -14,572.50 40,529.84 26,913.74 0.00 -26,913.74 -100.00% Fund: 450 - STORM DRAIN DEV IMPACT FEE
7000 - CAPITAL PROJECTS 133,196.18 64,593.59 -41,750.73 63,783.00 -6,486.00 -70,269.00 -110.17% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: 133,196.18 64,593.59 -41,750.73 63,783.00 -6,486.00 -70,269.00 -110.17% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
7000 - CAPITAL PROJECTS 118,538.55 97,327.46 168,128.26 -189,727.70 72,472.00 262,199.70 -138.20% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 118,538.55 97,327.46 168,128.26 -189,727.70 72,472.00 262,199.70 -138.20% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
8000 - STREET PROJECTS 196,848.00 123,030.00 114,827.00 -375,810.00 -205,810.00 170,000.00 -45.24% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 196,848.00 123,030.00 114,827.00 -375,810.00 -205,810.00 170,000.00 -45.24% Fund: 453 - PARK DEV IMPACT FEE
7000 - CAPITAL PROJECTS 115,524.93 -217,451.06 -778,153.05 -631,862.60 177,536.00 809,398.60 -128.10% Total Fund: 453 - PARK DEV IMPACT FEE: 115,524.93 -217,451.06 -778,153.05 -631,862.60 177,536.00 809,398.60 -128.10% Fund: 454 - PARKLAND IN LIEU
7000 - CAPITAL PROJECTS 95,044.49 60,200.00 -39,109.04 46,000.00 -65,000.00 -111,000.00 -241.30% Total Fund: 454 - PARKLAND IN LIEU: 95,044.49 60,200.00 -39,109.04 46,000.00 -65,000.00 -111,000.00 -241.30% Fund: 520 - RDA SUCCESSOR AGENCY
5210 - RDA SUCCESSOR AGENCY 150,842.69 167,253.27 51,299.40 1,300.00 67,799.00 66,499.00 5,115.31% Total Fund: 520 - RDA SUCCESSOR AGENCY: 150,842.69 167,253.27 51,299.40 1,300.00 67,799.00 66,499.00 5,115.31% Fund: 530 - BRITTANY WOODS- LLD
3405 - BRITTANY WOODS -2,371.16 -4,052.67 -5,887.46 -4,652.00 -6,871.00 -2,219.00 47.70% Total Fund: 530 - BRITTANY WOODS- LLD: -2,371.16 -4,052.67 -5,887.46 -4,652.00 -6,871.00 -2,219.00 47.70% Fund: 531 - CENTRAL HUGHSON 2- LLD
3410 - CENTRAL HUGHSON 2 1,390.76 3,360.88 -1,305.65 -3,694.00 4,414.00 8,108.00 -219.49% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: 1,390.76 3,360.88 -1,305.65 -3,694.00 4,414.00 8,108.00 -219.49% Fund: 532 - FEATHERS GLEN LLD
3415 - FEATHERS GLEN 116.72 -4,766.40 -6,970.24 -3,171.00 -8,600.00 -5,429.00 171.21% 102
Budget Comparison Report
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Departmen…
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Fund: 532 - FEATHERS GLEN LLD: 116.72 -4,766.40 -6,970.24 -3,171.00 -8,600.00 -5,429.00 171.21% Fund: 533 - FONTANA RANCH NORTH- LLD
3420 - FONTANA RANCH NORTH 1,580.92 7,112.65 8,435.67 -3,500.00 6,965.00 10,465.00 -299.00% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 1,580.92 7,112.65 8,435.67 -3,500.00 6,965.00 10,465.00 -299.00% Fund: 534 - FONTANA RANCH SOUTH- LLD
3425 - FONTANA RANCH SOUTH 1,817.42 3,689.91 6,888.08 1,978.00 7,235.00 5,257.00 265.77% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 1,817.42 3,689.91 6,888.08 1,978.00 7,235.00 5,257.00 265.77% Fund: 535 - RHAPSODY I - LLD
3430 - RHAPSODY 1 -2,506.03 -853.63 -1,557.65 -4,504.00 -2,447.00 2,057.00 -45.67% Total Fund: 535 - RHAPSODY I - LLD: -2,506.03 -853.63 -1,557.65 -4,504.00 -2,447.00 2,057.00 -45.67% Fund: 536 - RHAPSODY 2- LLD
3435 - RHAPSODY 2 6,497.02 7,903.43 6,955.05 4,997.00 8,324.00 3,327.00 66.58% Total Fund: 536 - RHAPSODY 2- LLD: 6,497.02 7,903.43 6,955.05 4,997.00 8,324.00 3,327.00 66.58% Fund: 537 - SANTA FE ESTATES 1 - LLD
3440 - SANTA FE ESTATES 1 -12,561.46 -19,109.67 -15,465.74 -12,922.00 -17,476.00 -4,554.00 35.24% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -12,561.46 -19,109.67 -15,465.74 -12,922.00 -17,476.00 -4,554.00 35.24% Fund: 538 - SANTA FE ESTATES 2 - LLD
3445 - SANTA FE ESTATES 2 -11,608.85 -13,578.40 -10,338.18 -9,596.00 -9,896.00 -300.00 3.13% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -11,608.85 -13,578.40 -10,338.18 -9,596.00 -9,896.00 -300.00 3.13% Fund: 539 - STARN ESTATES - LLD
3450 - STARN ESTATES -2,131.20 497.56 -1,861.95 -3,416.00 -1,724.00 1,692.00 -49.53% Total Fund: 539 - STARN ESTATES - LLD: -2,131.20 497.56 -1,861.95 -3,416.00 -1,724.00 1,692.00 -49.53% Fund: 540 - STERLING GLEN 3 - LLD
3455 - STERLING GLEN 3 2,967.25 6,005.88 1,141.40 -3,117.00 4,060.00 7,177.00 -230.25% Total Fund: 540 - STERLING GLEN 3 - LLD: 2,967.25 6,005.88 1,141.40 -3,117.00 4,060.00 7,177.00 -230.25% Fund: 541 - SUNGLOW - LLD
3460 - SUNGLOW -3,204.73 -1,866.36 -4,968.79 -5,326.00 -6,099.00 -773.00 14.51% Total Fund: 541 - SUNGLOW - LLD: -3,204.73 -1,866.36 -4,968.79 -5,326.00 -6,099.00 -773.00 14.51% Fund: 542 - WALNUT HAVEN 3 - LLD
3465 - WALNUT HAVEN 3 -3,986.14 -3,243.25 -2,126.19 -3,682.00 -1,886.00 1,796.00 -48.78% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -3,986.14 -3,243.25 -2,126.19 -3,682.00 -1,886.00 1,796.00 -48.78% Fund: 543 - EUCLID SOUTH LLD
3470 - EUCLID SOUTH 12,246.31 14,904.72 9,641.32 973.00 9,497.00 8,524.00 876.05% Total Fund: 543 - EUCLID SOUTH LLD: 12,246.31 14,904.72 9,641.32 973.00 9,497.00 8,524.00 876.05% 103
Budget Comparison Report
6/18/2024 10:26:28 AM Page 40 of 42
Departmen…
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 544 - EUCLID NORTH LLD
3470 - EUCLID SOUTH 0.00 230.73 7,211.89 13,190.00 7,341.00 -5,849.00 -44.34% 3475 - EUCLID NORTH 0.00 15,520.00 15,831.20 16,190.00 16,190.00 0.00 0.00% Total Fund: 544 - EUCLID NORTH LLD: 0.00 15,289.27 8,619.31 3,000.00 8,849.00 5,849.00 194.97% Fund: 550 - CENTRAL HUGHSON 2 - BAD
3505 - CENTRAL HUGHSON 2 3,394.91 -967.20 -4,808.09 -10,981.00 -7,515.00 3,466.00 -31.56% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: 3,394.91 -967.20 -4,808.09 -10,981.00 -7,515.00 3,466.00 -31.56% Fund: 551 - FEATHERS GLEN - BAD
3510 - FEATHERS GLEN 976.25 -2,189.13 -3.82 1,623.00 743.00 -880.00 -54.22% Total Fund: 551 - FEATHERS GLEN - BAD: 976.25 -2,189.13 -3.82 1,623.00 743.00 -880.00 -54.22% Fund: 552 - FONTANA RANCH NORTH BAD
3515 - FONTANA RANCH NORTH 15,996.93 7,006.96 12,406.20 3,252.00 3,786.00 534.00 16.42% Total Fund: 552 - FONTANA RANCH NORTH BAD: 15,996.93 7,006.96 12,406.20 3,252.00 3,786.00 534.00 16.42% Fund: 553 - FONTANA RANCH SOUTH - BAD
3520 - FONTANA RANCH SOUTH -3,496.59 651.56 93.22 4,472.00 187.00 -4,285.00 -95.82% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: -3,496.59 651.56 93.22 4,472.00 187.00 -4,285.00 -95.82% Fund: 554 - STERLING GLEN 3 - BAD
3525 - STERLING GLEN 3 8,690.45 5,917.93 7,060.33 -3,806.00 -1,432.00 2,374.00 -62.38% Total Fund: 554 - STERLING GLEN 3 - BAD: 8,690.45 5,917.93 7,060.33 -3,806.00 -1,432.00 2,374.00 -62.38% Fund: 555 - EUCLID SOUTH - BAD
3470 - EUCLID SOUTH 17,761.83 17,962.31 13,923.25 8,063.00 8,893.00 830.00 10.29% Total Fund: 555 - EUCLID SOUTH - BAD: 17,761.83 17,962.31 13,923.25 8,063.00 8,893.00 830.00 10.29% Fund: 556 - EUCLID NORTH -BAD
3470 - EUCLID SOUTH 0.00 0.00 4,305.74 9,254.00 7,918.00 -1,336.00 -14.44% 3475 - EUCLID NORTH 0.00 13,170.00 13,443.92 13,754.00 13,754.00 0.00 0.00% Total Fund: 556 - EUCLID NORTH -BAD: 0.00 13,170.00 9,138.18 4,500.00 5,836.00 1,336.00 29.69% Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT 3605 - PROVINCE PLACE 5,959.55 8,673.39 19,116.48 1,000.00 134.00 -866.00 -86.60% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 5,959.55 8,673.39 19,116.48 1,000.00 134.00 -866.00 -86.60% Report Total: 6,934,852.90 7,331,637.50 4,261,793.01 -883,487.42 1,060,319.27 1,943,806.69 -220.02% 104
Budget Comparison Report
6/18/2024 10:26:28 AM Page 41 of 42
Fund Summary
Fund
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100 - GENERAL FUND 289,565.17 66,966.13 585,982.27 -35,098.00 -1,124.00 33,974.00 -96.80% 105 - GENERAL FUND CONTINGENCY RESE… 122,153.52 125,571.80 47,998.48 61,847.00 60,403.00 -1,444.00 -2.33% 210 - SEWER 77,801.96 324,848.79 600,781.71 42,237.84 -8,806.00 -51,043.84 -120.85% 215 - SEWER FIXED ASSET REPLACEMENT -771,936.14 -1,440,610.79 -131,328.91 -868,961.73 -530,623.73 338,338.00 -38.94% 220 - SEWER CAPACITY FEE 655,029.99 460,139.66 595,343.72 239,484.00 1,076,984.00 837,500.00 349.71% 225 - WWTP EXPANSION 373,825.88 464,809.07 366,223.65 518,770.00 523,712.00 4,942.00 0.95% 240 - WATER 4,492,925.59 3,161,820.93 665,313.08 402,127.00 224,614.00 -177,513.00 -44.14% 245 - WATER TCP123 854,103.72 967,469.95 963,371.46 950,000.00 -35,000.00 -985,000.00 -103.68% 250 - WATER CAPACITY FEE 186,201.60 165,268.00 458,467.00 400,724.00 736,900.00 336,176.00 83.89% 255 - WATER FIXED ASSET REPLACEMENT -1,160,444.90 2,120,704.86 -397,409.31 -367,072.37 -159,368.00 207,704.37 -56.58% 270 - COMMUNITY/SENIOR CENTER -15,998.64 -263,038.44 232,933.38 -5,950.00 -108,125.00 -102,175.00 1,717.23% 280 - USF COMMUNITY CENTER -2,556.51 -3,320.85 -8,624.71 -10,520.00 -12,149.00 -1,629.00 15.48% 310 - GARBAGE 8,361.35 -8,142.30 252,264.38 16,800.00 20,000.00 3,200.00 19.05% 320 - GAS TAX 2103 18,769.25 57,656.61 29,289.24 28,334.00 -226,593.00 -254,927.00 -899.72% 321 - GAS TAX 2105 19,519.92 19,093.08 28,422.47 21,522.00 -92,603.00 -114,125.00 -530.27% 322 - GAS TAX 2106 -15,349.38 -18,467.53 -12,758.31 -13,067.00 -12,535.00 532.00 -4.07% 323 - GAS TAX 2107 868.49 10,404.00 28,215.53 16,114.00 24,187.00 8,073.00 50.10% 324 - GAS TAX 2107.5 1,000.00 1,000.00 1,250.00 1,000.00 1,000.00 0.00 0.00% 325 - MEASURE L SALES TAX - ROADS 487,561.44 485,162.79 444,682.71 -492,000.00 -432,000.00 60,000.00 -12.20% 326 - SB 1-ROADS MAINTENANCE REHABIL… 139,362.91 86,252.57 101,776.61 -62,101.00 28,351.00 90,452.00 -145.65% 370 - COMMUNITY ENHANCEMENT DEV I… 46,561.53 30,433.68 98,825.60 138,864.00 175,800.00 36,936.00 26.60% 371 - TRENCH CUT FUND 219,000.00 0.00 0.00 -138,380.32 -222,093.00 -83,712.68 60.49% 372 - IT RESERVE 11,566.95 4,236.07 4,194.98 -20,000.00 -20,000.00 0.00 0.00% 374 - DIABILITY ACCESS AND EDUCATION 1,234.62 1,077.30 1,121.76 1,200.00 1,200.00 0.00 0.00% 380 - CORONAVIRUS LOCAL FISCAL RECOV… 0.00 0.00 -406,441.52 -592,248.28 0.00 592,248.28 -100.00% 383 - VEHICLE ABATEMENT -816.76 22,316.09 16,122.28 0.00 0.00 0.00 0.00% 384 - SUPPLEMENTAL LAW ENFORCEMENT… 13,326.11 145,738.97 128,865.01 -20,800.00 0.00 20,800.00 -100.00% 392 - 94-STBG-799 HOUSING REHAB -562.05 1,231.81 1,245.50 1,600.00 1,200.00 -400.00 -25.00% 394 - 96-STBG-1013 REHAB -517.33 146.86 274.85 0.00 0.00 0.00 0.00% 420 - TRANPORTATION STREET PROJECTS 487.00 967.89 1,493.69 0.00 1,500.00 1,500.00 0.00% 425 - PUBLIC WORKS STREET PROJECTS - … 36,282.61 -14,572.50 40,529.84 26,913.74 0.00 -26,913.74 -100.00% 450 - STORM DRAIN DEV IMPACT FEE 133,196.18 64,593.59 -41,750.73 63,783.00 -6,486.00 -70,269.00 -110.17% 451 - PUBLIC FACIILITY DEV IMPACT FEE 118,538.55 97,327.46 168,128.26 -189,727.70 72,472.00 262,199.70 -138.20% 452 - PUBLIC FACILITY STREETS DEV IMPA… 196,848.00 123,030.00 114,827.00 -375,810.00 -205,810.00 170,000.00 -45.24% 453 - PARK DEV IMPACT FEE 115,524.93 -217,451.06 -778,153.05 -631,862.60 177,536.00 809,398.60 -128.10% 454 - PARKLAND IN LIEU 95,044.49 60,200.00 -39,109.04 46,000.00 -65,000.00 -111,000.00 -241.30% 520 - RDA SUCCESSOR AGENCY 150,842.69 167,253.27 51,299.40 1,300.00 67,799.00 66,499.00 5,115.31% 530 - BRITTANY WOODS- LLD -2,371.16 -4,052.67 -5,887.46 -4,652.00 -6,871.00 -2,219.00 47.70% 105
Budget Comparison Report
6/18/2024 10:26:28 AM Page 42 of 42
Fund
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
YTD Activity
Through Jun
2023-2024
FINAL
2024-2025

PRELIMINARY
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
531 - CENTRAL HUGHSON 2- LLD 1,390.76 3,360.88 -1,305.65 -3,694.00 4,414.00 8,108.00 -219.49% 532 - FEATHERS GLEN LLD 116.72 -4,766.40 -6,970.24 -3,171.00 -8,600.00 -5,429.00 171.21% 533 - FONTANA RANCH NORTH- LLD 1,580.92 7,112.65 8,435.67 -3,500.00 6,965.00 10,465.00 -299.00% 534 - FONTANA RANCH SOUTH- LLD 1,817.42 3,689.91 6,888.08 1,978.00 7,235.00 5,257.00 265.77% 535 - RHAPSODY I - LLD -2,506.03 -853.63 -1,557.65 -4,504.00 -2,447.00 2,057.00 -45.67% 536 - RHAPSODY 2- LLD 6,497.02 7,903.43 6,955.05 4,997.00 8,324.00 3,327.00 66.58% 537 - SANTA FE ESTATES 1 - LLD -12,561.46 -19,109.67 -15,465.74 -12,922.00 -17,476.00 -4,554.00 35.24% 538 - SANTA FE ESTATES 2 - LLD -11,608.85 -13,578.40 -10,338.18 -9,596.00 -9,896.00 -300.00 3.13% 539 - STARN ESTATES - LLD -2,131.20 497.56 -1,861.95 -3,416.00 -1,724.00 1,692.00 -49.53% 540 - STERLING GLEN 3 - LLD 2,967.25 6,005.88 1,141.40 -3,117.00 4,060.00 7,177.00 -230.25% 541 - SUNGLOW - LLD -3,204.73 -1,866.36 -4,968.79 -5,326.00 -6,099.00 -773.00 14.51% 542 - WALNUT HAVEN 3 - LLD -3,986.14 -3,243.25 -2,126.19 -3,682.00 -1,886.00 1,796.00 -48.78% 543 - EUCLID SOUTH LLD 12,246.31 14,904.72 9,641.32 973.00 9,497.00 8,524.00 876.05% 544 - EUCLID NORTH LLD 0.00 15,289.27 8,619.31 3,000.00 8,849.00 5,849.00 194.97% 550 - CENTRAL HUGHSON 2 - BAD 3,394.91 -967.20 -4,808.09 -10,981.00 -7,515.00 3,466.00 -31.56% 551 - FEATHERS GLEN - BAD 976.25 -2,189.13 -3.82 1,623.00 743.00 -880.00 -54.22% 552 - FONTANA RANCH NORTH BAD 15,996.93 7,006.96 12,406.20 3,252.00 3,786.00 534.00 16.42% 553 - FONTANA RANCH SOUTH - BAD -3,496.59 651.56 93.22 4,472.00 187.00 -4,285.00 -95.82% 554 - STERLING GLEN 3 - BAD 8,690.45 5,917.93 7,060.33 -3,806.00 -1,432.00 2,374.00 -62.38% 555 - EUCLID SOUTH - BAD 17,761.83 17,962.31 13,923.25 8,063.00 8,893.00 830.00 10.29% 556 - EUCLID NORTH -BAD 0.00 13,170.00 9,138.18 4,500.00 5,836.00 1,336.00 29.69% 560 - PROVINCE PLACE COMMUNITY FACIL… 5,959.55 8,673.39 19,116.48 1,000.00 134.00 -866.00 -86.60% Report Total: 6,934,852.90 7,331,637.50 4,261,793.01 -883,487.42 1,060,319.27 1,943,806.69 -220.02% 106
Meeting Date: June 24, 2024
Subject: Adopt Resolution No. 2024-26, Setting the Appropriations Limit for Fiscal Year 2024-25
Enclosures: Exhibit A-Appropriation Limit Calculation
Exhibit B-Proceeds of Taxes
Exhibit C-Price Factor and Population Information
Presented By: Kim Weimer, Director of Finance & Admin Services

Approved By: _____________________________
Dominique Romo, City Manager
Staff Recommendation:

Adopt Resolution No. 2024-26, setting the Appropriation Limit (Gann Limit) for Fiscal Year 2024-25.

Background and Overview:

The Appropriations Limitation imposed by Propositions 4 and 111 creates a restriction on the amount of revenue that can be appropriated in any fiscal year. The limit is based on the actual appropriations during the 1978-79 (base year established by Proposition 13) and is increased each year using the growth of population and inflation. This information is received from the California Department of Finance. The restricted revenues are those defined as “proceeds of taxes”. This means that even though an agency may collect a large amount of tax, it cannot appropriate more than the established limit. Problems can arise when there is a strong flow of tax revenue, and the population and/or inflation figures remain constant (or go down). In this situation, an agency will be required to return the excess tax proceeds.

Annually, the City is required to prepare a statement of Appropriations Limit in compliance with Section XIII B of the California Constitution and Section 7910 of the California Government Code. The Appropriations Limit is the calculation combining per-capita personal income change and population growth. It restricts the ability to receive appropriate proceeds of taxes. Supporting documentation has been provided: Exhibit “A” shows the calculation for Fiscal Year 2023-24; Exhibit “B” shows the projected tax revenues CITY COUNCIL AGENDA ITEM NO. 6.2
SECTION 6: NEW BUSINESS
107
used in the calculations; Exhibit “C” shows the current Price Factor and Population Information provided by the Department of Finance of the State of California.

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

Specifically, the City may choose between the City’s population percent change or the percent change of the overall jurisdiction of Stanislaus County. The annual percent change in population is based on the time frame of January 1, 2023-January 1, 2024. The City of Hughson’s 2023-2024 annual percent change in population adjustment rate is 1.0228.

Stanislaus County’s 2023-2024 annual percent change in population adjustment rate is .55 percent. Staff’s recommendation is to select the rate that reflects the greater growth factor, which for the 2023-2024 annual percent change in population is the population growth for the City of Hughson a 2.28 percent change.

Fiscal Year 2024-25 Appropriations Limit is $4,726,501 which is an increase from the previous year due to the percent change in the population used in the appropriation limit computation. Per California Government Code and the California Constitution, the City cannot spend more than $4,726,501 of the tax proceeds that are subject to the limitation.

The City anticipates estimated revenue subject to limitations to be $3,222,276 which is under the Appropriations Limit. The total estimated tax proceeds subject to the Gann Limits is 68.17% of the appropriation limit.

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

Fiscal Year 2013-2014 $2,612,593
Fiscal Year 2014-2015 $2,663,929
Fiscal Year 2015-2016 $2,798,603
Fiscal Year 2016-2017 $2,988,108
Fiscal Year 2017-2018 $3,138,648
Fiscal Year 2018-2019 $3,373,578
Fiscal Year 2019-2020 $3,534,291
Fiscal Year 2020-2021 $3,699,482
Fiscal Year 2021-2022 $3,934,540
Fiscal Year 2022-2023 $4,231,598
Fiscal Year 2023-2024 $4,459,698
Fiscal Year 2024-2025 $4,726,501
Fiscal Impact:

There is no fiscal impact to the City’s budget with the approval of the Fiscal Year 2024-25 Appropriations Limit.

The associated estimated revenues are accounted for in the City’s Fiscal Year 2024-25 budget and the appropriations subject to limitation are under the appropriations limit. 108
Appropriation Limit Fiscal Year 2023‐2024 4,459,698
Calculation of Factor for Fiscal Year 2024‐2025
Per Capita personal income percentage change: 1.0362
(% change of Per Capita Income: 3.62%)
Percent change in population: 1.0228
(% change in population: 2.28%)
Change Factor: 1.0362 x 1.0228 1.0598
Appropriation Limit Fiscal Year 2024‐2025 4,726,501
Appropriations Subject to Limit 3,222,276
Exhibit A
(Proposition 4) and Section 7910 of the California Government Code, hereby establishes the City of Hughson's Appropriation Limit for the Fiscal Year of 2024‐2025:

City of Hughson
Appropriation Limit Calculation
Fiscal Year  2024‐2025
The City of Hughson, in compliance with Article XIII‐B of the California Constitution 109
Revenue Description Acct#
Proceeds Subject to
Appropriations Limit
Proceeds Not
Subject to
Appropriation  Total 2024‐25
TAX‐CURRENT PROPERTY 40010                        473,480                        473,480 TAX‐PROPERTY TRANSFER 40040                          25,000                          25,000 TAX‐VLF IN LIEU 40050                        990,611                        990,611 TAX‐SB813 SUPPLEMENTAL 40060                            8,000                            8,000 TAX‐HOMEOWNERS PROPERTY RELIEF 40070                            3,000                            3,000 TAX‐FHA IN LIEU 40080                                120                                120 TAX‐SALES 41010                    1,172,000                    1,172,000 FRANCHISE‐GAS UTILITY 42010                          25,000                          25,000 FRANCHISE‐GARBAGE 42020                          80,375                          80,375 FRANCHISE‐CABLE T.V. 42030                          31,000                          31,000 BUSINESS LICENSES 43010                          23,000                          23,000 PERMITS‐BUILDING 43020                        225,000                        225,000 PERMITS‐ENCROACHMENT 43030                            3,000                            3,000 PERMIT‐YARD SALE 43040                                300                                300 PERMIT‐OTHER 43050                          40,000                          40,000 FEES‐BOOKING 44010                                500                                500 FEES‐PLAN CHECK 44030                          75,000                          75,000 FEE‐RETURNED CHECK 44040                                500                                500 FEES‐VEHICLE RELEASE 44060                            4,600                            4,600 FEE‐FIREWORK BOOTH 44080                                255                                255 FINES‐PARKING 44210                            5,500                            5,500 FINES‐TRAFFIC 44220                          12,500                          12,500 VIOLATION‐ADMINISTRATIVE 44310                            3,000                            3,000 PLANNING REVENUE 44410                            2,500                            2,500 SALE OF DOCUMENTS 46010                                  50                                  50 RENTAL REVENUE 46020                          15,000                          15,000 PENALTIES 46080                          16,000                          16,000 REFUND 46090                          10,500                          10,500 GENERAL PLAN UPDATE FEE 46110                            2,300                            2,300 MISCELLANEOUS REVENUE 46120                          25,000                          25,000 PUBLIC SAFETY AUGMENTATION 47050                          12,500                          12,500 GRANTS 47510                        160,000                        160,000 TRANSFER IN 49010                        378,190                        378,190 QUASI‐EXTERNAL TRANSACTION 49020                        455,466                        455,466 TOTAL REVENUE                    3,222,276                    1,056,971                    4,279,247 Appropriations Subject to Limination                    3,222,276 City of Hughson
Exhibit B ‐ Proceeds of Revenues
110
STATE’S POPULATION INCREASES WHILE HOUSING GROWS

PER NEW STATE DEMOGRAPHIC REPORT
FOR IMMEDIATE RELEASE: CONTACT: Walter Schwarm
April 30, 2024 (916) 323-4086
H.D. Palmer
(916) 323-0648

SACRAMENTO—For the first time since 2020, California has once again experienced positive population growth in 2023: driven by decreased mortality and a rebound in legal foreign immigration, California’s population in 2023 grew by just over 67,000 (an annual rate of

0.17 percent) to 39,128,162, according to new data released today by the California Department of Finance.

The State’s return to growth results from the combination of several factors:
• Foreign legal immigration continued to rebound from the pandemic, with a net gain of 114,200 persons in 2023 compared to 90,300 in 2022 -- near pre-pandemic levels. • Greater domestic in-migration and slowed domestic out-migration. Net domestic migration no longer offsets the population gains from natural increase and international migration. Net migration from California in 2023 dropped in two years to roughly onefourth of its rate in 2021. • Natural increase – the net result of births minus deaths -- increased from 106,700 in 2022 to 118,400 in 2023 as the number of deaths decline from their pandemic peak.

With immigration processing backlogs largely eliminated and deaths returning to long-term trends, a stable foundation for continued growth has returned. As net domestic migration has receded to its lower rates of the 2010s, California is likely to experience slower but positive growth for the near future.

Reinforcing the growth in population, statewide housing growth increased to 0.79 percent in 2023. California added 115,933 housing units on net, including 22,802 accessory dwelling units (ADUs), to bring total housing in the state to 14,824,827 units. New construction represents 109,391 housing units with 55,242 single family housing units, 52,937 multi-family housing units, and 1,212 mobile homes.

The report contains preliminary year-over-year January 2024 and revised January 2021 through January 2023 population data for California cities, counties, and the state. These estimates are based on information through January 1, 2024. Significant changes over the year include:
• The population increased in 31 counties, largely in the Bay Area, Central Valley, and the Inland Empire. Los Angeles County and Orange County grew by 0.05 and 0.31 percent in population, respectively.
• Five counties had growth above one percent: Sutter (1.9 percent), Imperial (1.8 percent), Glenn (1.4 percent), Yuba (1.1 percent), and San Benito (1.1 percent), due to housing gains. The next largest in percentage growth were San Joaquin (0.96 percent), Madera Exhibit C
111
(0.9 percent), Tulare (0.9 percent), Monterey (0.8 percent), and Merced (0.7 percent) counties.
• Nine of the ten Counties with populations over 1 million saw increases in population comprising 72 percent of the state’s total population. Riverside County led with an increase of 13,800.
• The top five cities where housing production drove population growth include: Paradise (16.1 percent) in Butte County, Lathrop (5.4 percent) in San Joaquin County, Emeryville (5.0 percent) in Alameda County, Orland (4.9 percent) in Glenn County, and Shafter (4.3 percent) in Kern County.

County housing highlights include:
• Yuba had the highest housing growth (2.0 percent) of all counties, followed by: Placer, Madera, Butte, San Benito, Glenn, Tulare, Yolo, Riverside, and Solano. • Eleven counties gained housing at or above 1.0 percent. • Ranked by net housing gains, Los Angeles (21,698), San Diego (5,720), Unincorporated Riverside County (2,458), San Francisco (2,277), and Oakland (1,972) added the most housing units in 2023.
• Larger densely populated urban areas built most of the multi-family housing throughout the state. Los Angeles led the state gaining 14,207 multi-family units, comprising 65.5 percent of their net housing growth, followed by San Diego (4,255 for 74.4 percent), San Francisco (2,019 for 88.7 percent), and Oakland (1,674 for 84.9 percent). • Conversely, single family housing is more likely to be built further inland in typically more suburban cities. Cities with a high proportion of single-family growth include Roseville (1,315 for 96.3 percent), Menifee (1,180 for 100 percent), Bakersfield (1,074 for 89.4 percent), and Fresno (963 for 65.8 percent). Accessory Dwelling Units (ADUs) are included in the singlefamily category of housing and comprised 19.7 percent of the state’s new housing, adding 22,802 units.

Also of note in the report:
• 254 jurisdictions gained population, while 283 lost population, and two had no change. • Of the ten largest cities in California, seven gained population: Led by Bakersfield (0.8 percent, or 3,274) and Fresno (0.7 percent, or 3,884). • Accessory dwelling unit production increased by 10.3 percent, with the state adding 22,802 ADUs in 2023.
• Group quarters represent 2.4 percent (926,900) of the total state population. This population includes those living in college dormitories (275,000) and in correctional facilities (164,000). In 2023, California’s group quarters population decreased by 469 people or

0.05 percent. The college dormitory population grew by 4,800 (1.8 percent). Correctional facilities declined in population in 2023 by 4,300 people (-2.6 percent) across federal, state, and local facilities. Due to significant increases in the college dormitory population, several jurisdictions saw gains in population due to this population. The City of Marina in Monterey County grew by 1.9 percent due to a 1.0 percent increase at California State University at 112
Monterey Bay. The City of San Marcos in San Diego County grew by 1.2 percent due to a

3.4 percent increase at CSU San Marcos.

State prisons are generally located in remote areas; as a result, increases or decreases can account for significant changes in their respective area populations. For example, prison declines led to population decreases in California City (-11.8 percent) in Kern County, Tehachapi (-7.4 percent) in Kern County, and Crescent City (-3.5 percent) in Del Norte County. Other cities saw increases in their populations due to changes in this population. For example, Calipatria (4.6 percent) in Imperial County, Avenal (4.4 percent) in Kings County, and Folsom (2.7 percent) in Sacramento County.

Background Information:

These population estimates are produced annually by Finance for use by local areas to calculate their annual appropriations limit. The State Controller’s Office uses Finance's estimates to update their population figures for distribution of state subventions to cities and counties, and to comply with various state codes. Additionally, estimates are used for research and planning purposes by federal, state, and local agencies, the academic community, and the private sector.

Changes to the housing stock are used in the preparation of the annual city population estimates. Estimated occupancy of housing units and the number of persons per household further determine population levels. Changes in city housing stock result from new construction, demolitions, housing unit conversions, and annexations. The sub-county population estimates are then adjusted to be consistent with independently produced county estimates.

Comparing Census Bureau’s recently released July 1, 2023 estimates with Finance’s January 1, 2024 estimates should generally be avoided since they refer to different points in time.

In addition, there are numerous differences between the two series including the effects of natural disasters, changes in migration patterns, and accelerating slowdown in births.

All Finance population and housing estimates are benchmarked to a decennial census. The estimates in this report are benchmarked to the 2020 decennial census.

To explore the data interactively, click on the following link:

Population and Housing 2024 Dashboard
Related population reports are available on the Department’s website:
http://www.dof.ca.gov/Forecasting/Demographics/
# # #
113
Department of Finance
Demographic Research Unit
Population Estimates for California Cities
10 Largest Cities
City Population Percent Change
January 1, 2024 23-24

1. Los Angeles 3,814,318 0.3

2. San Diego 1,385,379 0.1

3. San Jose 969,491 -0.1

4. San Francisco 843,071 0.1

5. Fresno 546,971 0.7

6. Sacramento 520,407 0.2

7. Long Beach 458,813 -0.2

8. Oakland 425,093 -0.5

9. Bakersfield 411,109 0.8

10. Anaheim 340,160 0.3
10 Fastest Growing Cities with Populations Over 30,000
City Population Percent Change
January 1, 2024 23-24

1. Lathrop 37,033 5.4

2. Stanton 40,297 3.6

3. Folsom 88,023 2.7

4. Manteca 90,917 2.7

5. Mountain View 86,535 2.5

6. Coachella 43,173 2.4

7. Beaumont 57,416 2.0

8. Menifee 111,560 2.0

9. Merced 91,837 1.9

10. Yuba City 70,256 1.8
10 Cities Under 300,000 with the Largest Numeric Change City Population Numeric Change
January 1, 2024 23-24

1. Manteca 90,917 2,365

2. Folsom 88,023 2,325

3. Menifee 111,560 2,159

4. Mountain View 86,535 2,072

5. Garden Grove 171,024 1,978

6. Chico 109,589 1,950

7. Lathrop 37,033 1,895

8. Victorville 138,202 1,856

9. Clovis 126,133 1,772

10. California City 13,079 -1,743
114
E-1: City/County/State Population Estimates with Annual Percent Change January 1, 2023 and 2024
Total Population Percent Total Population Percent
JURISDICTION 1/1/23 1/1/24 Change JURISDICTION 1/1/23 1/1/24 Change CALIFORNIA 39,061,058 39,128,162 0.2
Alameda 1,650,656 1,641,869 -0.5
Alameda 77,237 78,071 1.1
Albany 20,354 20,325 -0.1
Berkeley 125,181 125,327 0.1
Dublin 72,681 72,917 0.3
Emeryville 12,686 13,314 5.0
Fremont 230,713 229,250 -0.6
Hayward 160,699 159,770 -0.6
Livermore 85,235 84,828 -0.5
Newark 47,762 46,635 -2.4
Oakland 427,305 425,093 -0.5
Piedmont 10,878 10,782 -0.9
Pleasanton 76,861 75,960 -1.2
San Leandro 87,984 87,098 -1.0
Union City 67,279 66,432 -1.3
Balance of County 147,801 146,067 -1.2
Alpine 1,183 1,179 -0.3
Amador 39,924 39,611 -0.8
Amador 196 193 -1.5
Ione 8,842 8,856 0.2
Jackson 4,933 4,867 -1.3
Plymouth 1,063 1,061 -0.2
Sutter Creek 2,589 2,553 -1.4
Balance of County 22,301 22,081 -1.0
Butte 206,579 205,928 -0.3
Biggs 1,951 1,853 -5.0
Chico 107,639 109,589 1.8
Gridley 7,235 6,935 -4.1
Oroville 18,841 18,129 -3.8
Paradise 9,205 10,691 16.1
Balance of County 61,708 58,731 -4.8
Calaveras 44,899 44,842 -0.1
Angels City 3,604 3,587 -0.5
Balance of County 41,295 41,255 -0.1
Colusa 21,831 21,743 -0.4
Colusa 6,429 6,447 0.3
Williams 5,568 5,528 -0.7
Balance of County 9,834 9,768 -0.7
Contra Costa 1,145,274 1,146,626 0.1
Antioch 115,282 115,632 0.3
Brentwood 64,496 64,811 0.5
Clayton 10,687 10,683 0.0
Concord 121,663 121,513 -0.1
Danville 42,736 42,567 -0.4
El Cerrito 25,409 25,700 1.1
Hercules 26,202 26,063 -0.5
Lafayette 24,823 24,808 -0.1
Martinez 36,425 36,439 0.0
Moraga 16,858 16,784 -0.4
Oakley 44,929 45,736 1.8
Orinda 19,231 19,191 -0.2
Pinole 18,278 18,192 -0.5
Pittsburg 74,736 75,085 0.5
Pleasant Hill 33,447 33,352 -0.3
Richmond 113,122 112,735 -0.3
San Pablo 31,163 31,088 -0.2
San Ramon 82,754 82,525 -0.3
Walnut Creek 69,010 69,433 0.6
Balance of County 174,023 174,289 0.2
Del Norte 26,586 26,345 -0.9
Crescent City 5,763 5,564 -3.5
Balance of County 20,823 20,781 -0.2
El Dorado 188,067 188,583 0.3
Placerville 10,527 10,540 0.1
South Lake Tahoe 20,703 20,790 0.4
Balance of County 156,837 157,253 0.3
Fresno 1,010,914 1,017,431 0.6
Clovis 124,361 126,133 1.4
Coalinga 17,191 17,107 -0.5
Firebaugh 8,480 8,415 -0.8
Fowler 7,163 7,367 2.8
Fresno 543,087 546,971 0.7
Huron 6,119 6,348 3.7
Kerman 16,950 17,256 1.8
Kingsburg 12,908 13,042 1.0
Mendota 12,462 12,531 0.6
Orange Cove 9,453 9,516 0.7
Parlier 14,382 14,368 -0.1
Reedley 25,376 25,653 1.1
Sanger 26,286 26,357 0.3
San Joaquin 3,620 3,616 -0.1
Selma 24,395 24,371 -0.1
Balance of County 158,681 158,380 -0.2
Glenn 28,330 28,736 1.4
Orland 8,141 8,537 4.9
Willows 6,317 6,321 0.1
Balance of County 13,872 13,878 0.0
Humboldt 134,597 133,100 -1.1
115
E-1: City/County/State Population Estimates with Annual Percent Change January 1, 2023 and 2024
Total Population Percent Total Population Percent
JURISDICTION 1/1/23 1/1/24 Change JURISDICTION 1/1/23 1/1/24 Change Arcata 18,830 18,540 -1.5
Blue Lake 1,164 1,149 -1.3
Eureka 26,283 26,073 -0.8
Ferndale 1,376 1,356 -1.5
Fortuna 12,318 12,181 -1.1
Rio Dell 3,290 3,241 -1.5
Trinidad 298 294 -1.3
Balance of County 71,038 70,266 -1.1
Imperial 179,623 182,881 1.8
Brawley 27,633 28,345 2.6
Calexico 38,606 39,262 1.7
Calipatria 6,063 6,342 4.6
El Centro 44,346 44,952 1.4
Holtville 5,513 5,583 1.3
Imperial 21,583 22,141 2.6
Westmorland 1,993 2,050 2.9
Balance of County 33,886 34,206 0.9
Inyo 18,890 18,856 -0.2
Bishop 3,853 3,848 -0.1
Balance of County 15,037 15,008 -0.2
Kern 906,165 910,300 0.5
Arvin 19,460 19,651 1.0
Bakersfield 407,835 411,109 0.8
California City 14,822 13,079 -11.8
Delano 51,841 52,484 1.2
Maricopa 1,004 1,004 0.0
McFarland 13,765 13,965 1.5
Ridgecrest 27,745 27,940 0.7
Shafter 21,309 22,226 4.3
Taft 6,944 6,953 0.1
Tehachapi 11,978 11,092 -7.4
Wasco 26,827 27,028 0.7
Balance of County 302,635 303,769 0.4
Kings 151,629 152,627 0.7
Avenal 13,398 13,981 4.4
Corcoran 21,437 21,633 0.9
Hanford 59,034 59,286 0.4
Lemoore 26,929 26,855 -0.3
Balance of County 30,831 30,872 0.1
Lake 66,698 67,001 0.5
Clearlake 16,367 16,553 1.1
Lakeport 4,976 4,982 0.1
Balance of County 45,355 45,466 0.2
Lassen 28,376 28,197 -0.6
Susanville 11,790 11,639 -1.3
Balance of County 16,586 16,558 -0.2
Los Angeles 9,819,312 9,824,091 0.0
Agoura Hills 19,928 19,841 -0.4
Alhambra 81,774 81,811 0.0
Arcadia 55,855 55,783 -0.1
Artesia 16,053 16,019 -0.2
Avalon 3,332 3,313 -0.6
Azusa 49,595 49,420 -0.4
Baldwin Park 70,700 70,660 -0.1
Bell 33,414 33,301 -0.3
Bellflower 77,014 76,990 0.0
Bell Gardens 38,569 38,381 -0.5
Beverly Hills 31,950 31,806 -0.5
Bradbury 905 898 -0.8
Burbank 105,484 105,603 0.1
Calabasas 22,857 22,742 -0.5
Carson 92,403 91,924 -0.5
Cerritos 48,063 47,806 -0.5
Claremont 37,673 37,686 0.0
Commerce 12,055 12,124 0.6
Compton 94,016 93,671 -0.4
Covina 50,390 50,485 0.2
Cudahy 22,327 22,210 -0.5
Culver City 39,859 40,213 0.9
Diamond Bar 53,566 53,335 -0.4
Downey 111,656 111,493 -0.1
Duarte 22,958 23,656 3.0
El Monte 106,697 106,786 0.1
El Segundo 16,978 16,964 -0.1
Gardena 59,896 60,028 0.2
Glendale 192,072 191,586 -0.3
Glendora 51,374 51,209 -0.3
Hawaiian Gardens 13,600 13,560 -0.3
Hawthorne 85,886 85,566 -0.4
Hermosa Beach 19,169 19,088 -0.4
Hidden Hills 1,724 1,727 0.2
Huntington Park 53,384 53,219 -0.3
Industry 427 426 -0.2
Inglewood 106,628 106,065 -0.5
Irwindale 1,488 1,499 0.7
La Canada
Flintridge 20,089 20,048 -0.2
La Habra Heights 5,513 5,488 -0.5
Lakewood 80,365 80,162 -0.3
La Mirada 48,271 48,077 -0.4
Lancaster 172,460 172,631 0.1
La Puente 37,530 37,459 -0.2
La Verne 31,678 31,697 0.1
Lawndale 31,026 30,855 -0.6
Lomita 20,397 20,320 -0.4
Long Beach 459,630 458,813 -0.2
116
E-1: City/County/State Population Estimates with Annual Percent Change January 1, 2023 and 2024
Total Population Percent Total Population Percent
JURISDICTION 1/1/23 1/1/24 Change JURISDICTION 1/1/23 1/1/24 Change Los Angeles 3,804,420 3,814,318 0.3
Lynwood 66,424 66,271 -0.2
Malibu 10,640 10,621 -0.2
Manhattan Beach 34,367 34,195 -0.5
Maywood 24,572 24,451 -0.5
Monrovia 37,563 38,087 1.4
Montebello 61,730 61,930 0.3
Monterey Park 59,599 59,347 -0.4
Norwalk 101,496 101,172 -0.3
Palmdale 166,089 166,055 0.0
Palos Verdes
Estates 13,031 12,974 -0.4
Paramount 52,331 52,153 -0.3
Pasadena 138,187 139,692 1.1
Pico Rivera 61,014 60,820 -0.3
Pomona 151,132 152,166 0.7
Rancho Palos
Verdes 41,123 40,919 -0.5
Redondo Beach 68,424 68,239 -0.3
Rolling Hills 1,686 1,677 -0.5
Rolling Hills Estates 8,495 8,534 0.5
Rosemead 50,503 50,541 0.1
San Dimas 34,027 33,920 -0.3
San Fernando 23,633 23,643 0.0
San Gabriel 38,648 38,613 -0.1
San Marino 12,350 12,379 0.2
Santa Clarita 231,045 230,428 -0.3
Santa Fe Springs 18,703 18,640 -0.3
Santa Monica 92,598 92,912 0.3
Sierra Madre 10,925 10,909 -0.1
Signal Hill 11,488 11,448 -0.3
South El Monte 19,482 19,441 -0.2
South Gate 92,701 92,729 0.0
South Pasadena 26,367 26,270 -0.4
Temple City 36,040 35,975 -0.2
Torrance 143,433 142,910 -0.4
Vernon 206 205 -0.5
Walnut 27,896 27,867 -0.1
West Covina 108,404 109,105 0.6
West Hollywood 35,229 35,075 -0.4
Westlake Village 7,938 7,902 -0.5
Whittier 87,333 87,527 0.2
Balance of County 999,362 997,587 -0.2
Madera 157,909 159,328 0.9
Chowchilla 18,775 18,930 0.8
Madera 66,269 66,560 0.4
Balance of County 72,865 73,838 1.3
Marin 253,972 252,844 -0.4
Belvedere 2,046 2,043 -0.1
Corte Madera 9,926 9,882 -0.4
Fairfax 7,399 7,371 -0.4
Larkspur 12,638 12,655 0.1
Mill Valley 13,695 13,635 -0.4
Novato 51,694 51,140 -1.1
Ross 2,278 2,272 -0.3
San Anselmo 12,443 12,426 -0.1
San Rafael 59,855 59,585 -0.5
Sausalito 6,894 6,856 -0.6
Tiburon 8,841 8,809 -0.4
Balance of County 66,263 66,170 -0.1
Mariposa 16,968 16,966 0.0
Mendocino 89,556 89,476 -0.1
Fort Bragg 7,027 7,179 2.2
Point Arena 447 445 -0.4
Ukiah 16,176 16,108 -0.4
Willits 4,835 4,830 -0.1
Balance of County 61,071 60,914 -0.3
Merced 285,193 287,303 0.7
Atwater 31,390 31,397 0.0
Dos Palos 5,634 5,633 0.0
Gustine 5,940 5,936 -0.1
Livingston 14,273 14,286 0.1
Los Banos 47,300 47,419 0.3
Merced 90,120 91,837 1.9
Balance of County 90,536 90,795 0.3
Modoc 8,501 8,484 -0.2
Alturas 2,664 2,659 -0.2
Balance of County 5,837 5,825 -0.2
Mono 13,193 12,861 -2.5
Mammoth Lakes 7,305 7,110 -2.7
Balance of County 5,888 5,751 -2.3
Monterey 433,953 437,614 0.8
Carmel-by-the-Sea 3,105 3,122 0.5
Del Rey Oaks 1,559 1,569 0.6
Gonzales 8,384 8,466 1.0
Greenfield 20,155 20,561 2.0
King City 13,968 14,216 1.8
Marina 22,269 22,695 1.9
Monterey 27,189 27,106 -0.3
Pacific Grove 14,872 14,966 0.6
Salinas 160,870 162,037 0.7
Sand City 378 379 0.3
Seaside 30,187 30,197 0.0
Soledad 26,462 26,966 1.9
117
E-1: City/County/State Population Estimates with Annual Percent Change January 1, 2023 and 2024
Total Population Percent Total Population Percent
JURISDICTION 1/1/23 1/1/24 Change JURISDICTION 1/1/23 1/1/24 Change Balance of County 104,555 105,334 0.7
Napa 134,508 135,029 0.4
American Canyon 21,379 21,758 1.8
Calistoga 5,127 5,142 0.3
Napa 77,074 77,174 0.1
St Helena 5,284 5,314 0.6
Yountville 2,766 2,781 0.5
Balance of County 22,878 22,860 -0.1
Nevada 100,474 100,177 -0.3
Grass Valley 13,478 13,400 -0.6
Nevada City 3,350 3,347 -0.1
Truckee 16,702 16,778 0.5
Balance of County 66,944 66,652 -0.4
Orange 3,141,065 3,150,835 0.3
Aliso Viejo 50,284 50,068 -0.4
Anaheim 339,175 340,160 0.3
Brea 47,886 47,725 -0.3
Buena Park 82,632 82,689 0.1
Costa Mesa 109,765 109,423 -0.3
Cypress 49,291 49,345 0.1
Dana Point 32,721 32,596 -0.4
Fountain Valley 56,233 56,333 0.2
Fullerton 140,756 140,311 -0.3
Garden Grove 169,046 171,024 1.2
Huntington Beach 193,078 192,503 -0.3
Irvine 311,537 314,550 1.0
Laguna Beach 22,433 22,449 0.1
Laguna Hills 30,442 30,315 -0.4
Laguna Niguel 63,865 64,291 0.7
Laguna Woods 17,222 17,148 -0.4
La Habra 61,028 60,901 -0.2
Lake Forest 86,311 86,917 0.7
La Palma 15,131 15,071 -0.4
Los Alamitos 11,970 11,947 -0.2
Mission Viejo 91,221 91,304 0.1
Newport Beach 82,707 82,419 -0.3
Orange 138,842 138,621 -0.2
Placentia 52,182 52,226 0.1
Rancho Santa
Margarita 46,507 46,305 -0.4
San Clemente 62,481 62,297 -0.3
San Juan
Capistrano 34,627 34,992 1.1
Santa Ana 308,041 310,797 0.9
Seal Beach 24,447 24,350 -0.4
Stanton 38,914 40,297 3.6
Tustin 78,515 78,844 0.4
Villa Park 5,716 5,705 -0.2
Westminster 89,400 89,490 0.1
Yorba Linda 66,268 66,087 -0.3
Balance of County 130,391 131,335 0.7
Placer 410,085 412,844 0.7
Auburn 13,344 13,218 -0.9
Colfax 2,010 1,988 -1.1
Lincoln 52,296 53,231 1.8
Loomis 6,597 6,601 0.1
Rocklin 71,420 71,609 0.3
Roseville 152,726 154,329 1.0
Balance of County 111,692 111,868 0.2
Plumas 18,993 18,841 -0.8
Portola 2,099 2,075 -1.1
Balance of County 16,894 16,766 -0.8
Riverside 2,428,580 2,442,378 0.6
Banning 31,046 31,213 0.5
Beaumont 56,275 57,416 2.0
Blythe 17,224 17,378 0.9
Calimesa 10,909 10,867 -0.4
Canyon Lake 10,846 10,832 -0.1
Cathedral City 51,045 50,911 -0.3
Coachella 42,179 43,173 2.4
Corona 156,268 156,615 0.2
Desert Hot Springs 32,380 32,654 0.8
Eastvale 69,123 68,884 -0.3
Hemet 89,333 89,663 0.4
Indian Wells 4,733 4,797 1.4
Indio 89,978 90,680 0.8
Jurupa Valley 104,599 104,721 0.1
Lake Elsinore 71,351 71,452 0.1
La Quinta 37,824 38,370 1.4
Menifee 109,401 111,560 2.0
Moreno Valley 206,903 207,146 0.1
Murrieta 109,364 109,177 -0.2
Norco 24,893 25,068 0.7
Palm Desert 50,274 50,889 1.2
Palm Springs 43,802 43,791 0.0
Perris 78,424 79,311 1.1
Rancho Mirage 16,868 16,992 0.7
Riverside 315,747 316,690 0.3
San Jacinto 53,746 53,538 -0.4
Temecula 108,173 108,700 0.5
Wildomar 36,093 36,327 0.6
Balance of County 399,779 403,563 0.9
Sacramento 1,576,639 1,578,938 0.1
Citrus Heights 86,056 85,554 -0.6
Elk Grove 177,446 178,679 0.7
Folsom 85,698 88,023 2.7
118
E-1: City/County/State Population Estimates with Annual Percent Change January 1, 2023 and 2024
Total Population Percent Total Population Percent
JURISDICTION 1/1/23 1/1/24 Change JURISDICTION 1/1/23 1/1/24 Change Galt 25,608 25,785 0.7
Isleton 772 767 -0.6
Rancho Cordova 81,604 82,109 0.6
Sacramento 519,466 520,407 0.2
Balance of County 599,989 597,614 -0.4
San Benito 65,165 65,853 1.1
Hollister 42,547 42,872 0.8
San Juan Bautista 2,032 2,032 0.0
Balance of County 20,586 20,949 1.8
San Bernardino 2,172,694 2,181,433 0.4
Adelanto 36,422 36,131 -0.8
Apple Valley 74,500 74,322 -0.2
Barstow 24,759 24,669 -0.4
Big Bear Lake 4,948 4,958 0.2
Chino 92,546 92,585 0.0
Chino Hills 76,547 76,414 -0.2
Colton 52,841 52,778 -0.1
Fontana 212,772 214,223 0.7
Grand Terrace 12,793 12,771 -0.2
Hesperia 99,338 100,087 0.8
Highland 55,612 55,676 0.1
Loma Linda 24,960 24,965 0.0
Montclair 37,246 37,211 -0.1
Needles 4,780 4,769 -0.2
Ontario 179,555 181,224 0.9
Rancho
Cucamonga 172,344 173,316 0.6
Redlands 71,776 72,696 1.3
Rialto 102,367 103,097 0.7
San Bernardino 225,620 226,541 0.4
Twentynine Palms 25,787 25,346 -1.7
Upland 77,849 78,285 0.6
Victorville 136,346 138,202 1.4
Yucaipa 53,635 53,810 0.3
Yucca Valley 21,509 21,594 0.4
Balance of County 295,842 295,763 0.0
San Diego 3,290,423 3,291,101 0.0
Carlsbad 115,045 114,319 -0.6
Chula Vista 276,813 278,247 0.5
Coronado 22,272 21,589 -3.1
Del Mar 3,918 3,919 0.0
El Cajon 104,804 104,180 -0.6
Encinitas 61,254 61,028 -0.4
Escondido 150,571 150,002 -0.4
Imperial Beach 26,109 26,096 0.0
La Mesa 60,753 60,620 -0.2
Lemon Grove 27,517 27,568 0.2
National City 58,374 58,555 0.3
Oceanside 172,186 171,483 -0.4
Poway 48,620 49,273 1.3
San Diego 1,383,623 1,385,379 0.1
San Marcos 94,823 95,998 1.2
Santee 59,574 59,195 -0.6
Solana Beach 12,831 12,887 0.4
Vista 100,113 99,723 -0.4
Balance of County 511,223 511,040 0.0
San Francisco 842,224 843,071 0.1
San Joaquin 783,903 791,408 1.0
Escalon 7,244 7,249 0.1
Lathrop 35,138 37,033 5.4
Lodi 66,164 66,492 0.5
Manteca 88,552 90,917 2.7
Ripon 15,726 15,741 0.1
Stockton 315,685 317,204 0.5
Tracy 95,341 96,609 1.3
Balance of County 160,053 160,163 0.1
San Luis Obispo 279,818 278,469 -0.5
Arroyo Grande 18,039 17,941 -0.5
Atascadero 30,323 30,279 -0.1
El Paso de Robles 30,792 30,907 0.4
Grover Beach 12,542 12,481 -0.5
Morro Bay 10,315 10,261 -0.5
Pismo Beach 7,869 7,846 -0.3
San Luis Obispo 48,249 48,684 0.9
Balance of County 121,689 120,070 -1.3
San Mateo 745,302 741,565 -0.5
Atherton 6,972 6,976 0.1
Belmont 27,180 26,931 -0.9
Brisbane 4,695 4,661 -0.7
Burlingame 30,410 30,513 0.3
Colma 1,426 1,410 -1.1
Daly City 102,513 101,458 -1.0
East Palo Alto 28,957 29,078 0.4
Foster City 32,921 32,581 -1.0
Half Moon Bay 11,328 11,238 -0.8
Hillsborough 11,137 11,116 -0.2
Menlo Park 32,943 33,140 0.6
Millbrae 22,687 23,093 1.8
Pacifica 37,393 37,062 -0.9
Portola Valley 4,283 4,249 -0.8
Redwood City 82,144 81,863 -0.3
San Bruno 42,550 42,152 -0.9
San Carlos 29,700 29,420 -0.9
San Mateo 104,180 103,352 -0.8
South San Francisco 64,765 64,601 -0.3
119
E-1: City/County/State Population Estimates with Annual Percent Change January 1, 2023 and 2024
Total Population Percent Total Population Percent
JURISDICTION 1/1/23 1/1/24 Change JURISDICTION 1/1/23 1/1/24 Change Woodside 5,176 5,133 -0.8
Balance of County 61,942 61,538 -0.7
Santa Barbara 442,342 443,623 0.3
Buellton 4,968 4,970 0.0
Carpinteria 12,734 12,744 0.1
Goleta 32,503 32,515 0.0
Guadalupe 8,582 8,676 1.1
Lompoc 43,591 43,610 0.0
Santa Barbara 85,382 85,679 0.3
Santa Maria 109,687 110,608 0.8
Solvang 5,660 5,663 0.1
Balance of County 139,235 139,158 -0.1
Santa Clara 1,902,799 1,903,198 0.0
Campbell 43,191 43,095 -0.2
Cupertino 59,656 59,471 -0.3
Gilroy 60,548 61,033 0.8
Los Altos 31,316 31,255 -0.2
Los Altos Hills 8,477 8,476 0.0
Los Gatos 33,368 33,230 -0.4
Milpitas 81,635 81,773 0.2
Monte Sereno 3,564 3,582 0.5
Morgan Hill 46,333 46,384 0.1
Mountain View 84,463 86,535 2.5
Palo Alto 68,112 67,973 -0.2
San Jose 970,772 969,491 -0.1
Santa Clara 132,386 132,048 -0.3
Saratoga 30,845 30,819 -0.1
Sunnyvale 157,187 157,566 0.2
Balance of County 90,946 90,467 -0.5
Santa Cruz 263,338 262,572 -0.3
Capitola 9,558 9,497 -0.6
Santa Cruz 62,929 62,776 -0.2
Scotts Valley 11,872 11,816 -0.5
Watsonville 50,820 51,032 0.4
Balance of County 128,159 127,451 -0.6
Shasta 179,122 179,195 0.0
Anderson 10,994 10,943 -0.5
Redding 92,164 92,446 0.3
Shasta Lake 10,162 10,131 -0.3
Balance of County 65,802 65,675 -0.2
Sierra 3,187 3,171 -0.5
Loyalton 727 724 -0.4
Balance of County 2,460 2,447 -0.5
Siskiyou 43,479 43,409 -0.2
Dorris 838 836 -0.2
Dunsmuir 1,658 1,651 -0.4
Etna 667 665 -0.3
Fort Jones 676 674 -0.3
Montague 1,202 1,199 -0.2
Mount Shasta 3,211 3,203 -0.2
Tulelake 872 870 -0.2
Weed 2,692 2,710 0.7
Yreka 7,820 7,805 -0.2
Balance of County 23,843 23,796 -0.2
Solano 445,506 446,426 0.2
Benicia 26,255 26,033 -0.8
Dixon 19,060 19,403 1.8
Fairfield 120,036 120,339 0.3
Rio Vista 9,969 10,004 0.4
Suisun City 28,543 28,840 1.0
Vacaville 101,272 102,173 0.9
Vallejo 122,220 121,558 -0.5
Balance of County 18,151 18,076 -0.4
Sonoma 479,445 478,152 -0.3
Cloverdale 8,808 8,710 -1.1
Cotati 7,381 7,303 -1.1
Healdsburg 11,020 10,985 -0.3
Petaluma 58,457 58,445 0.0
Rohnert Park 43,838 43,821 0.0
Santa Rosa 175,013 174,890 -0.1
Sebastopol 7,366 7,295 -1.0
Sonoma 10,636 10,532 -1.0
Windsor 25,628 25,394 -0.9
Balance of County 131,298 130,777 -0.4
Stanislaus 545,753 548,744 0.5
Ceres 49,035 49,319 0.6
Hughson 7,539 7,711 2.3
Modesto 216,734 217,862 0.5
Newman 12,103 12,121 0.1
Oakdale 22,942 23,008 0.3
Patterson 24,426 24,790 1.5
Riverbank 24,614 25,006 1.6
Turlock 70,885 71,273 0.5
Waterford 9,103 9,110 0.1
Balance of County 108,372 108,544 0.2
Sutter 98,248 100,110 1.9
Live Oak 9,448 9,668 2.3
Yuba City 68,984 70,256 1.8
Balance of County 19,816 20,186 1.9
Tehama 64,710 64,308 -0.6
Corning 8,053 8,076 0.3
120
E-1: City/County/State Population Estimates with Annual Percent Change January 1, 2023 and 2024
Total Population Percent Total Population Percent
JURISDICTION 1/1/23 1/1/24 Change JURISDICTION 1/1/23 1/1/24 Change Red Bluff 14,435 14,300 -0.9
Tehama 425 422 -0.7
Balance of County 41,797 41,510 -0.7
Trinity 15,944 15,915 -0.2
Tulare 474,680 478,918 0.9
Dinuba 25,458 25,573 0.5
Exeter 10,171 10,179 0.1
Farmersville 10,146 10,327 1.8
Lindsay 12,461 12,594 1.1
Porterville 62,508 62,934 0.7
Tulare 69,565 70,799 1.8
Visalia 142,968 144,532 1.1
Woodlake 7,700 7,713 0.2
Balance of County 133,703 134,267 0.4
Tuolumne 54,626 54,407 -0.4
Sonora 5,119 5,132 0.3
Balance of County 49,507 49,275 -0.5
Ventura 825,960 823,863 -0.3
Camarillo 69,256 69,014 -0.3
Fillmore 16,965 17,061 0.6
Moorpark 35,286 35,114 -0.5
Ojai 7,537 7,533 -0.1
Oxnard 197,737 197,536 -0.1
Port Hueneme 21,077 20,916 -0.8
San Buenaventura 107,780 107,569 -0.2
Santa Paula 31,400 31,355 -0.1
Simi Valley 124,165 124,029 -0.1
Thousand Oaks 123,111 122,643 -0.4
Balance of County 91,646 91,093 -0.6
Yolo 220,454 221,666 0.5
Davis 64,922 65,054 0.2
West Sacramento 54,251 54,278 0.0
Winters 7,538 7,587 0.7
Woodland 60,052 60,672 1.0
Balance of County 33,691 34,075 1.1
Yuba 82,814 83,721 1.1
Marysville 12,666 12,752 0.7
Wheatland 3,826 3,893 1.8
Balance of County 66,322 67,076 1.1
121
E-1H: City/County/State Housing Estimates with Annual Percent Change January 1, 2023 and 2024
Total Housing Percent Total Housing Percent
JURISDICTION 1/1/23 1/1/24 Change JURISDICTION 1/1/23 1/1/24 Change CALIFORNIA 14,708,894 14,824,827 0.8
Alameda 641,809 647,509 0.9
Alameda 33,959 34,931 2.9
Albany 7,967 8,051 1.1
Berkeley 53,734 54,438 1.3
Dublin 25,304 25,766 1.8
Emeryville 7,853 8,356 6.4
Fremont 81,065 81,348 0.3
Hayward 53,564 53,997 0.8
Livermore 33,157 33,442 0.9
Newark 16,153 15,983 -1.1
Oakland 187,734 189,706 1.1
Piedmont 3,979 3,997 0.5
Pleasanton 29,776 29,820 0.1
San Leandro 33,223 33,252 0.1
Union City 21,960 21,973 0.1
Balance of County 52,381 52,449 0.1
Alpine 1,550 1,550 0.0
Amador 19,070 19,172 0.5
Amador 119 119 0.0
Ione 2,203 2,234 1.4
Jackson 2,418 2,418 0.0
Plymouth 513 520 1.4
Sutter Creek 1,432 1,433 0.1
Balance of County 12,385 12,448 0.5
Butte 93,243 94,737 1.6
Biggs 690 695 0.7
Chico 46,678 47,323 1.4
Gridley 2,651 2,693 1.6
Oroville 7,846 8,001 2.0
Paradise 4,365 4,729 8.3
Balance of County 31,013 31,296 0.9
Calaveras 27,741 27,839 0.4
Angels City 1,918 1,918 0.0
Balance of County 25,823 25,921 0.4
Colusa 8,229 8,261 0.4
Colusa 2,482 2,511 1.2
Williams 1,787 1,787 0.0
Balance of County 3,960 3,963 0.1
Contra Costa 430,712 433,574 0.7
Antioch 38,095 38,420 0.9
Brentwood 22,033 22,262 1.0
Clayton 4,172 4,193 0.5
Concord 47,816 48,017 0.4
Danville 16,341 16,365 0.1
El Cerrito 11,152 11,342 1.7
Hercules 9,575 9,576 0.0
Lafayette 10,124 10,173 0.5
Martinez 15,462 15,564 0.7
Moraga 5,974 5,977 0.1
Oakley 14,381 14,720 2.4
Orinda 7,388 7,413 0.3
Pinole 7,117 7,122 0.1
Pittsburg 24,475 24,724 1.0
Pleasant Hill 14,530 14,567 0.3
Richmond 40,871 40,950 0.2
San Pablo 9,971 10,001 0.3
San Ramon 29,538 29,617 0.3
Walnut Creek 34,759 35,167 1.2
Balance of County 66,938 67,404 0.7
Del Norte 11,227 11,291 0.6
Crescent City 1,874 1,891 0.9
Balance of County 9,353 9,400 0.5
El Dorado 95,278 95,301 0.0
Placerville 4,893 4,902 0.2
South Lake Tahoe 16,028 16,052 0.1
Balance of County 74,357 74,347 0.0
Fresno 346,456 349,217 0.8
Clovis 46,537 47,248 1.5
Coalinga 4,658 4,658 0.0
Firebaugh 2,381 2,365 -0.7
Fowler 2,329 2,398 3.0
Fresno 188,541 190,078 0.8
Huron 1,641 1,704 3.8
Kerman 4,880 4,973 1.9
Kingsburg 4,702 4,756 1.1
Mendota 2,907 2,926 0.7
Orange Cove 2,490 2,509 0.8
Parlier 3,884 3,884 0.0
Reedley 7,537 7,628 1.2
Sanger 7,865 7,894 0.4
San Joaquin 937 937 0.0
Selma 7,282 7,282 0.0
Balance of County 57,885 57,977 0.2
Glenn 11,043 11,201 1.4
Orland 2,983 3,132 5.0
Willows 2,518 2,518 0.0
Balance of County 5,542 5,551 0.2
Humboldt 63,142 63,397 0.4
Arcata 8,668 8,773 1.2
122
E-1H: City/County/State Housing Estimates with Annual Percent Change January 1, 2023 and 2024
Total Housing Percent Total Housing Percent
JURISDICTION 1/1/23 1/1/24 Change JURISDICTION 1/1/23 1/1/24 Change Blue Lake 569 570 0.2
Eureka 12,069 12,090 0.2
Ferndale 732 732 0.0
Fortuna 5,336 5,353 0.3
Rio Dell 1,444 1,443 -0.1
Trinidad 231 231 0.0
Balance of County 34,093 34,205 0.3
Imperial 58,541 58,851 0.5
Brawley 9,236 9,352 1.3
Calexico 11,106 11,148 0.4
Calipatria 1,121 1,128 0.6
El Centro 15,324 15,335 0.1
Holtville 1,841 1,840 -0.1
Imperial 6,797 6,882 1.3
Westmorland 666 676 1.5
Balance of County 12,450 12,490 0.3
Inyo 9,527 9,540 0.1
Bishop 1,958 1,962 0.2
Balance of County 7,569 7,578 0.1
Kern 308,365 310,784 0.8
Arvin 4,917 4,968 1.0
Bakersfield 137,327 138,529 0.9
California City 5,334 5,368 0.6
Delano 12,282 12,406 1.0
Maricopa 432 432 0.0
McFarland 3,480 3,532 1.5
Ridgecrest 12,596 12,692 0.8
Shafter 6,093 6,360 4.4
Taft 2,606 2,607 0.0
Tehachapi 3,820 3,840 0.5
Wasco 6,560 6,651 1.4
Balance of County 112,918 113,399 0.4
Kings 47,205 47,460 0.5
Avenal 2,618 2,618 0.0
Corcoran 4,277 4,292 0.4
Hanford 20,555 20,713 0.8
Lemoore 9,633 9,633 0.0
Balance of County 10,122 10,204 0.8
Lake 34,354 34,514 0.5
Clearlake 7,624 7,716 1.2
Lakeport 2,508 2,512 0.2
Balance of County 24,222 24,286 0.3
Lassen 12,238 12,241 0.0
Susanville 4,288 4,287 0.0
Balance of County 7,950 7,954 0.1
Los Angeles 3,664,191 3,696,408 0.9
Agoura Hills 7,710 7,719 0.1
Alhambra 31,986 32,179 0.6
Arcadia 20,686 20,774 0.4
Artesia 4,771 4,787 0.3
Avalon 2,197 2,197 0.0
Azusa 15,512 15,540 0.2
Baldwin Park 18,352 18,444 0.5
Bell 9,515 9,535 0.2
Bellflower 25,298 25,431 0.5
Bell Gardens 10,224 10,230 0.1
Beverly Hills 16,296 16,313 0.1
Bradbury 361 360 -0.3
Burbank 46,147 46,457 0.7
Calabasas 9,390 9,395 0.1
Carson 27,953 27,974 0.1
Cerritos 16,378 16,381 0.0
Claremont 12,816 12,893 0.6
Commerce 3,525 3,565 1.1
Compton 24,867 24,913 0.2
Covina 17,585 17,717 0.8
Cudahy 5,897 5,899 0.0
Culver City 18,071 18,335 1.5
Diamond Bar 18,850 18,873 0.1
Downey 36,328 36,477 0.4
Duarte 8,351 8,658 3.7
El Monte 30,019 30,212 0.6
El Segundo 7,557 7,593 0.5
Gardena 22,623 22,800 0.8
Glendale 80,779 81,022 0.3
Glendora 18,724 18,767 0.2
Hawaiian Gardens 3,816 3,826 0.3
Hawthorne 31,666 31,723 0.2
Hermosa Beach 10,046 10,059 0.1
Hidden Hills 652 657 0.8
Huntington Park 15,529 15,567 0.2
Industry 74 74 0.0
Inglewood 39,793 39,800 0.0
Irwindale 432 438 1.4
La Canada Flintridge 7,151 7,176 0.3
La Habra Heights 2,025 2,027 0.1
Lakewood 28,019 28,101 0.3
La Mirada 15,516 15,535 0.1
Lancaster 56,000 56,257 0.5
La Puente 10,063 10,100 0.4
La Verne 12,249 12,325 0.6
Lawndale 10,317 10,317 0.0
Lomita 8,601 8,616 0.2
Long Beach 182,441 183,072 0.3
Los Angeles 1,546,228 1,567,926 1.4
Lynwood 15,931 16,032 0.6
123
E-1H: City/County/State Housing Estimates with Annual Percent Change January 1, 2023 and 2024
Total Housing Percent Total Housing Percent
JURISDICTION 1/1/23 1/1/24 Change JURISDICTION 1/1/23 1/1/24 Change Malibu 6,751 6,776 0.4
Manhattan Beach 14,957 14,965 0.1
Maywood 6,726 6,730 0.1
Monrovia 15,547 15,853 2.0
Montebello 20,549 20,731 0.9
Monterey Park 21,615 21,643 0.1
Norwalk 28,738 28,785 0.2
Palmdale 50,094 50,363 0.5
Palos Verdes Estates 5,307 5,313 0.1
Paramount 14,938 14,970 0.2
Pasadena 62,517 63,574 1.7
Pico Rivera 17,516 17,557 0.2
Pomona 43,957 44,503 1.2
Rancho Palos Verdes 16,527 16,541 0.1
Redondo Beach 31,049 31,137 0.3
Rolling Hills 702 702 0.0
Rolling Hills Estates 3,400 3,395 -0.1
Rosemead 15,138 15,234 0.6
San Dimas 13,084 13,115 0.2
San Fernando 6,677 6,717 0.6
San Gabriel 13,564 13,627 0.5
San Marino 4,541 4,577 0.8
Santa Clarita 81,690 81,925 0.3
Santa Fe Springs 6,158 6,171 0.2
Santa Monica 53,422 53,907 0.9
Sierra Madre 5,124 5,145 0.4
Signal Hill 4,770 4,780 0.2
South El Monte 5,181 5,199 0.3
South Gate 25,851 26,003 0.6
South Pasadena 11,211 11,232 0.2
Temple City 12,377 12,423 0.4
Torrance 58,955 59,065 0.2
Vernon 78 78 0.0
Walnut 9,241 9,283 0.5
West Covina 35,394 35,823 1.2
West Hollywood 26,180 26,210 0.1
Westlake Village 3,440 3,443 0.1
Whittier 30,551 30,791 0.8
Balance of County 315,357 317,054 0.5
Madera 51,268 52,118 1.7
Chowchilla 4,547 4,562 0.3
Madera 18,538 18,765 1.2
Balance of County 28,183 28,791 2.2
Marin 112,183 112,507 0.3
Belvedere 1,060 1,065 0.5
Corte Madera 4,206 4,214 0.2
Fairfax 3,508 3,517 0.3
Larkspur 6,469 6,519 0.8
Mill Valley 6,539 6,552 0.2
Novato 21,407 21,502 0.4
Ross 889 892 0.3
San Anselmo 5,567 5,595 0.5
San Rafael 24,699 24,747 0.2
Sausalito 4,439 4,443 0.1
Tiburon 4,059 4,070 0.3
Balance of County 29,341 29,391 0.2
Mariposa 9,788 9,809 0.2
Mendocino 41,718 41,898 0.4
Fort Bragg 3,364 3,451 2.6
Point Arena 226 226 0.0
Ukiah 6,980 6,985 0.1
Willits 2,160 2,169 0.4
Balance of County 28,988 29,067 0.3
Merced 91,465 92,244 0.9
Atwater 10,468 10,477 0.1
Dos Palos 1,803 1,804 0.1
Gustine 2,157 2,157 0.0
Livingston 3,873 3,879 0.2
Los Banos 14,145 14,190 0.3
Merced 31,370 31,997 2.0
Balance of County 27,649 27,740 0.3
Modoc 4,763 4,767 0.1
Alturas 1,395 1,395 0.0
Balance of County 3,368 3,372 0.1
Mono 13,675 13,739 0.5
Mammoth Lakes 9,461 9,495 0.4
Balance of County 4,214 4,244 0.7
Monterey 145,965 146,774 0.6
Carmel-by-the-Sea 3,067 3,071 0.1
Del Rey Oaks 746 748 0.3
Gonzales 2,091 2,103 0.6
Greenfield 4,724 4,800 1.6
King City 3,691 3,733 1.1
Marina 8,444 8,575 1.6
Monterey 13,825 13,850 0.2
Pacific Grove 8,232 8,252 0.2
Salinas 44,939 45,145 0.5
Sand City 197 197 0.0
Seaside 10,847 10,893 0.4
Soledad 4,633 4,755 2.6
Balance of County 40,529 40,652 0.3
Napa 55,910 56,181 0.5
American Canyon 6,501 6,625 1.9
124
E-1H: City/County/State Housing Estimates with Annual Percent Change January 1, 2023 and 2024
Total Housing Percent Total Housing Percent
JURISDICTION 1/1/23 1/1/24 Change JURISDICTION 1/1/23 1/1/24 Change Calistoga 2,427 2,437 0.4
Napa 31,884 31,994 0.3
St Helena 2,856 2,876 0.7
Yountville 1,358 1,361 0.2
Balance of County 10,884 10,888 0.0
Nevada 54,369 54,656 0.5
Grass Valley 6,848 6,859 0.2
Nevada City 1,697 1,701 0.2
Truckee 13,713 13,883 1.2
Balance of County 32,111 32,213 0.3
Orange 1,149,943 1,157,425 0.7
Aliso Viejo 20,189 20,189 0.0
Anaheim 112,351 113,172 0.7
Brea 18,693 18,711 0.1
Buena Park 25,868 25,999 0.5
Costa Mesa 44,269 44,320 0.1
Cypress 16,995 17,088 0.5
Dana Point 16,534 16,542 0.0
Fountain Valley 19,839 19,961 0.6
Fullerton 50,620 50,704 0.2
Garden Grove 49,203 49,972 1.6
Huntington Beach 83,014 83,126 0.1
Irvine 125,211 126,524 1.0
Laguna Beach 13,054 13,120 0.5
Laguna Hills 11,433 11,434 0.0
Laguna Niguel 27,827 28,136 1.1
Laguna Woods 13,414 13,414 0.0
La Habra 20,849 20,896 0.2
Lake Forest 31,631 31,993 1.1
La Palma 5,275 5,277 0.0
Los Alamitos 4,541 4,552 0.2
Mission Viejo 35,116 35,301 0.5
Newport Beach 45,072 45,110 0.1
Orange 48,100 48,165 0.1
Placentia 18,033 18,127 0.5
Rancho Santa
Margarita 17,606 17,606 0.0
San Clemente 26,757 26,794 0.1
San Juan Capistrano 12,570 12,758 1.5
Santa Ana 82,058 83,161 1.3
Seal Beach 14,675 14,678 0.0
Stanton 12,102 12,592 4.0
Tustin 28,405 28,649 0.9
Villa Park 2,030 2,035 0.2
Westminster 28,268 28,420 0.5
Yorba Linda 23,763 23,801 0.2
Balance of County 44,578 45,098 1.2
Placer 181,012 184,178 1.7
Auburn 6,415 6,425 0.2
Colfax 963 963 0.0
Lincoln 21,321 21,949 2.9
Loomis 2,567 2,598 1.2
Rocklin 27,106 27,485 1.4
Roseville 61,865 63,231 2.2
Balance of County 60,775 61,527 1.2
Plumas 14,845 14,904 0.4
Portola 1,076 1,076 0.0
Balance of County 13,769 13,828 0.4
Riverside 872,930 882,389 1.1
Banning 12,411 12,530 1.0
Beaumont 18,719 19,199 2.6
Blythe 5,246 5,248 0.0
Calimesa 4,637 4,637 0.0
Canyon Lake 4,583 4,595 0.3
Cathedral City 23,070 23,097 0.1
Coachella 10,380 10,679 2.9
Corona 50,604 50,915 0.6
Desert Hot Springs 11,868 12,006 1.2
Eastvale 18,405 18,413 0.0
Hemet 36,550 36,829 0.8
Indian Wells 5,244 5,335 1.7
Indio 35,947 36,374 1.2
Jurupa Valley 29,354 29,503 0.5
Lake Elsinore 21,918 22,035 0.5
La Quinta 24,233 24,679 1.8
Menifee 39,966 41,146 3.0
Moreno Valley 58,416 58,713 0.5
Murrieta 37,205 37,286 0.2
Norco 7,240 7,257 0.2
Palm Desert 36,308 36,898 1.6
Palm Springs 35,697 35,827 0.4
Perris 19,843 20,297 2.3
Rancho Mirage 14,817 14,985 1.1
Riverside 101,196 101,922 0.7
San Jacinto 16,355 16,355 0.0
Temecula 37,492 37,822 0.9
Wildomar 11,801 11,924 1.0
Balance of County 143,425 145,883 1.7
Sacramento 601,226 606,021 0.8
Citrus Heights 36,233 36,270 0.1
Elk Grove 58,166 58,979 1.4
Folsom 32,083 33,113 3.2
Galt 8,591 8,709 1.4
Isleton 388 388 0.0
Rancho Cordova 30,350 30,751 1.3
Sacramento 207,274 209,119 0.9
Balance of County 228,141 228,692 0.2
125
E-1H: City/County/State Housing Estimates with Annual Percent Change January 1, 2023 and 2024
Total Housing Percent Total Housing Percent
JURISDICTION 1/1/23 1/1/24 Change JURISDICTION 1/1/23 1/1/24 Change San Benito 21,576 21,892 1.5
Hollister 13,006 13,157 1.2
San Juan Bautista 909 912 0.3
Balance of County 7,661 7,823 2.1
San Bernardino 748,186 753,826 0.8
Adelanto 9,739 9,741 0.0
Apple Valley 27,369 27,369 0.0
Barstow 9,623 9,621 0.0
Big Bear Lake 9,546 9,588 0.4
Chino 28,654 28,888 0.8
Chino Hills 26,125 26,142 0.1
Colton 16,775 16,795 0.1
Fontana 58,270 58,993 1.2
Grand Terrace 4,901 4,904 0.1
Hesperia 31,020 31,329 1.0
Highland 17,169 17,230 0.4
Loma Linda 10,390 10,411 0.2
Montclair 10,872 10,888 0.1
Needles 2,734 2,734 0.0
Ontario 55,981 56,836 1.5
Rancho Cucamonga 61,158 61,806 1.1
Redlands 27,681 28,139 1.7
Rialto 28,230 28,523 1.0
San Bernardino 68,768 69,224 0.7
Twentynine Palms 9,570 9,570 0.0
Upland 29,014 29,248 0.8
Victorville 40,473 40,969 1.2
Yucaipa 20,310 20,426 0.6
Yucca Valley 10,026 10,090 0.6
Balance of County 133,788 134,362 0.4
San Diego 1,256,497 1,266,919 0.8
Carlsbad 48,601 48,659 0.1
Chula Vista 89,482 90,639 1.3
Coronado 9,601 9,617 0.2
Del Mar 2,601 2,621 0.8
El Cajon 36,871 36,925 0.1
Encinitas 26,776 26,879 0.4
Escondido 50,655 50,844 0.4
Imperial Beach 10,188 10,220 0.3
La Mesa 26,589 26,732 0.5
Lemon Grove 9,560 9,651 1.0
National City 17,964 18,154 1.1
Oceanside 68,064 68,300 0.3
Poway 17,129 17,494 2.1
San Diego 565,822 571,542 1.0
San Marcos 32,339 32,972 2.0
Santee 22,369 22,391 0.1
Solana Beach 6,643 6,723 1.2
Vista 33,998 34,065 0.2
Balance of County 181,245 182,491 0.7
San Francisco 418,139 420,416 0.5
San Joaquin 262,955 265,558 1.0
Escalon 2,732 2,734 0.1
Lathrop 10,388 10,949 5.4
Lodi 25,647 25,777 0.5
Manteca 30,399 31,218 2.7
Ripon 5,763 5,769 0.1
Stockton 103,808 104,325 0.5
Tracy 30,275 30,681 1.3
Balance of County 53,943 54,105 0.3
San Luis Obispo 126,234 126,908 0.5
Arroyo Grande 8,086 8,101 0.2
Atascadero 12,434 12,506 0.6
El Paso de Robles 12,431 12,570 1.1
Grover Beach 5,923 5,937 0.2
Morro Bay 6,567 6,580 0.2
Pismo Beach 5,861 5,887 0.4
San Luis Obispo 22,845 23,227 1.7
Balance of County 52,087 52,100 0.0
San Mateo 287,979 289,782 0.6
Atherton 2,547 2,578 1.2
Belmont 11,232 11,256 0.2
Brisbane 2,067 2,076 0.4
Burlingame 13,343 13,544 1.5
Colma 526 526 0.0
Daly City 34,049 34,087 0.1
East Palo Alto 8,141 8,270 1.6
Foster City 13,796 13,811 0.1
Half Moon Bay 4,851 4,868 0.4
Hillsborough 4,012 4,051 1.0
Menlo Park 13,912 14,161 1.8
Millbrae 8,788 9,051 3.0
Pacifica 14,749 14,787 0.3
Portola Valley 1,924 1,931 0.4
Redwood City 33,189 33,456 0.8
San Bruno 16,732 16,766 0.2
San Carlos 12,318 12,343 0.2
San Mateo 43,325 43,474 0.3
South San Francisco 23,083 23,291 0.9
Woodside 2,200 2,207 0.3
Balance of County 23,195 23,248 0.2
Santa Barbara 161,456 162,109 0.4
Buellton 2,033 2,036 0.1
Carpinteria 5,723 5,724 0.0
Goleta 13,050 13,067 0.1
126
E-1H: City/County/State Housing Estimates with Annual Percent Change January 1, 2023 and 2024
Total Housing Percent Total Housing Percent
JURISDICTION 1/1/23 1/1/24 Change JURISDICTION 1/1/23 1/1/24 Change Guadalupe 2,349 2,377 1.2
Lompoc 14,692 14,696 0.0
Santa Barbara 38,675 38,845 0.4
Santa Maria 31,113 31,412 1.0
Solvang 2,644 2,648 0.2
Balance of County 51,177 51,304 0.2
Santa Clara 701,539 705,646 0.6
Campbell 18,451 18,510 0.3
Cupertino 21,787 21,837 0.2
Gilroy 18,784 19,040 1.4
Los Altos 11,871 11,912 0.3
Los Altos Hills 3,151 3,168 0.5
Los Gatos 14,006 14,023 0.1
Milpitas 25,769 25,932 0.6
Monte Sereno 1,353 1,367 1.0
Morgan Hill 16,178 16,284 0.7
Mountain View 39,194 40,377 3.0
Palo Alto 29,285 29,383 0.3
San Jose 345,798 347,148 0.4
Santa Clara 53,370 53,519 0.3
Saratoga 11,353 11,405 0.5
Sunnyvale 63,111 63,608 0.8
Balance of County 28,078 28,133 0.2
Santa Cruz 107,165 107,617 0.4
Capitola 5,507 5,516 0.2
Santa Cruz 24,415 24,506 0.4
Scotts Valley 4,994 5,011 0.3
Watsonville 14,699 14,882 1.2
Balance of County 57,550 57,702 0.3
Shasta 80,211 80,577 0.5
Anderson 4,782 4,782 0.0
Redding 40,509 40,772 0.6
Shasta Lake 4,413 4,420 0.2
Balance of County 30,507 30,603 0.3
Sierra 2,140 2,139 0.0
Loyalton 343 343 0.0
Balance of County 1,797 1,796 -0.1
Siskiyou 23,216 23,226 0.0
Dorris 365 365 0.0
Dunsmuir 1,090 1,088 -0.2
Etna 355 355 0.0
Fort Jones 330 330 0.0
Montague 570 570 0.0
Mount Shasta 1,935 1,935 0.0
Tulelake 360 360 0.0
Weed 1,224 1,226 0.2
Yreka 3,777 3,776 0.0
Balance of County 13,210 13,221 0.1
Solano 165,043 166,656 1.0
Benicia 11,385 11,390 0.0
Dixon 6,804 6,989 2.7
Fairfield 41,790 42,404 1.5
Rio Vista 5,351 5,418 1.3
Suisun City 9,528 9,714 2.0
Vacaville 37,360 37,734 1.0
Vallejo 45,568 45,715 0.3
Balance of County 7,257 7,292 0.5
Sonoma 208,234 210,080 0.9
Cloverdale 3,571 3,572 0.0
Cotati 3,238 3,241 0.1
Healdsburg 5,108 5,151 0.8
Petaluma 24,376 24,653 1.1
Rohnert Park 18,324 18,529 1.1
Santa Rosa 71,563 72,353 1.1
Sebastopol 3,614 3,620 0.2
Sonoma 5,761 5,770 0.2
Windsor 9,800 9,823 0.2
Balance of County 62,879 63,368 0.8
Stanislaus 185,622 186,514 0.5
Ceres 13,837 13,880 0.3
Hughson 2,577 2,635 2.3
Modesto 77,702 78,079 0.5
Newman 3,761 3,765 0.1
Oakdale 8,552 8,573 0.2
Patterson 7,128 7,231 1.4
Riverbank 7,634 7,753 1.6
Turlock 25,388 25,512 0.5
Waterford 2,786 2,787 0.0
Balance of County 36,257 36,299 0.1
Sutter 34,882 34,960 0.2
Live Oak 3,001 3,023 0.7
Yuba City 24,236 24,273 0.2
Balance of County 7,645 7,664 0.2
Tehama 27,548 27,601 0.2
Corning 2,941 2,973 1.1
Red Bluff 6,126 6,126 0.0
Tehama 191 191 0.0
Balance of County 18,290 18,311 0.1
Trinity 8,047 8,078 0.4
Tulare 154,698 156,699 1.3
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E-1H: City/County/State Housing Estimates with Annual Percent Change January 1, 2023 and 2024
Total Housing Percent Total Housing Percent
JURISDICTION 1/1/23 1/1/24 Change JURISDICTION 1/1/23 1/1/24 Change Dinuba 7,291 7,351 0.8
Exeter 3,684 3,695 0.3
Farmersville 2,783 2,843 2.2
Lindsay 3,589 3,641 1.4
Porterville 19,212 19,429 1.1
Tulare 22,122 22,599 2.2
Visalia 50,199 50,951 1.5
Woodlake 2,376 2,384 0.3
Balance of County 43,442 43,806 0.8
Tuolumne 31,589 31,641 0.2
Sonora 2,524 2,524 0.0
Balance of County 29,065 29,117 0.2
Ventura 296,892 297,921 0.3
Camarillo 28,166 28,226 0.2
Fillmore 5,079 5,137 1.1
Moorpark 11,857 11,866 0.1
Ojai 3,522 3,540 0.5
Oxnard 57,407 57,673 0.5
Port Hueneme 8,308 8,310 0.0
San Buenaventura 45,150 45,418 0.6
Santa Paula 9,735 9,776 0.4
Simi Valley 44,695 44,899 0.5
Thousand Oaks 48,295 48,381 0.2
Balance of County 34,678 34,695 0.0
Yolo 83,172 84,103 1.1
Davis 27,738 27,996 0.9
West Sacramento 21,411 21,591 0.8
Winters 2,826 2,867 1.5
Woodland 22,456 22,876 1.9
Balance of County 8,741 8,773 0.4
Yuba 30,893 31,502 2.0
Marysville 5,100 5,099 0.0
Wheatland 1,445 1,490 3.1
Balance of County 24,348 24,913 2.3
128
Top 10 Cities Based on Housing Unit Growth
Total Numeric Housing Unit Growth
Rank City County Total HU
1 Los Angeles Los Angeles 21,698
2 San Diego San Diego 5,720
3 San Francisco San Francisco 2,277
4 Oakland Alameda 1,972
5 Sacramento Sacramento 1,845
6 Fresno Fresno 1,537
7 Roseville Placer 1,366
8 San Jose Santa Clara 1,350
9 Irvine Orange 1,313
10 Bakersfield Kern 1,202
Numeric Single Family Housing Unit Growth
Rank City County Total HU
1 Los Angeles Los Angeles 7,490
2 San Diego San Diego 1,465
3 Roseville Placer 1,315
4 Menifee Riverside 1,180
5 Bakersfield Kern 1,074
6 Fresno Fresno 963
7 Irvine Orange 905
8 Folsom Sacramento 843
9 Elk Grove Sacramento 705
10 Clovis Fresno 653
Numeric Multi-Family Housing Unit Growth
Rank City County Total HU
1 Los Angeles Los Angeles 14,207
2 San Diego San Diego 4,255
3 San Francisco San Francisco 2,019
4 Oakland Alameda 1,674
5 Sacramento Sacramento 1,388
6 Mountain View Santa Clara 1,064
7 San Jose Santa Clara 975
8 Santa Ana Orange 953
9 Pasadena Los Angeles 893
10 Chula Vista San Diego 825
129
Top 10 Cities Based on Housing Unit Growth
Percent Total Housing Unit Growth
Rank City County Total HU
1 Paradise Butte 8.34%
2 Emeryville Alameda 6.41%
3 Lathrop San Joaquin 5.40%
4 Orland Glenn 4.99%
5 Shafter Kern 4.38%
6 Stanton Orange 4.05%
7 Huron Fresno 3.84%
8 Duarte Los Angeles 3.68%
9 Folsom Sacramento 3.21%
10 Wheatland Yuba 3.11%
Percent Single Family Housing Unit Growth
Rank City County Total HU
1 Paradise Butte 10.15%
2 Lathrop San Joaquin 5.56%
3 Orland Glenn 5.10%
4 Shafter Kern 5.03%
5 Wheatland Yuba 4.11%
6 Fowler Fresno 3.72%
7 Folsom Sacramento 3.43%
8 Dixon Solano 3.21%
9 Menifee Riverside 3.19%
10 Coachella Riverside 3.05%
Percent Multi-Family Housing Unit Growth
Rank City County Total HU
1 Oakley Contra Costa 22.49%
2 Suisun City Solano 13.49%
3 Farmersville Tulare 13.30%
4 Gridley Butte 12.10%
5 Duarte Los Angeles 11.21%
6 Perris Riverside 11.07%
7 Fort Bragg Mendocino 8.76%
8 Millbrae San Mateo 7.74%
9 Stanton Orange 7.28%
10 Poway San Diego 6.87%
130

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2024-26

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON SETTING THE APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2024-25
WHEREAS, annually, the City of Hughson is required to prepare a statement of appropriations limit in compliance with Section XIIIB of the California Constitution and Section 7910 of the California Government Code; and
WHEREAS, new per capita personal income and population factors have been established for determining the City’s appropriation limit; and
WHEREAS, the method and basis of calculating these limits was revised by Proposition 111, amending Article XIII B of the State Constitution, and the implementing legislations, to allow election of the basis for population adjustment between the change in population in either the city or the county.

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

1. The adjustment factor shall be based on either the City’s population or the County’s population change, whichever is higher, to determine the appropriations limit for the fiscal year 2024-25.

2. Said appropriations limit for fiscal year 2024-25 is $4,726,501, and the total appropriations subject to limitation are $3,222,276.

3. In the computation of such limitation, the price factor used is the percentage change in California per capita personal income over the prior year, 3.62%.

4. In the computation of such limitation, the population factor used is the percentage change in the City of Hughson’s population over the prior year or 2,28%.

PASSED AND ADOPTED by the City Council of the City of Hughson at its regular meeting held on this 24th day of June 2024 by the following roll call votes:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

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131
APPROVED:
__________________
GEORGE CARR, Mayor
ATTEST:
________________________
ASHTON GOSE, City Clerk
132

Hughson City CouncilJune 24, 2024

Hughson City Council
June 24, 2024