Hughson City Council
September 23, 2024

City Council Agenda September 23, 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, SEPTEMBER 23, 2024 – 6:00 P.M.

CALL TO ORDER: Mayor George Carr
ROLL CALL: Mayor George Carr
Mayor Pro Tem Randy Crooker
Councilmember Samuel Rush
Councilmember Julie Ann Strain
Councilmember Alan McFadon
FLAG SALUTE: Mayor George Carr
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
City Council Agenda September 23, 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:

2.1: Proclaim October 6-12, 2024, as Code Enforcement Officer Appreciation Week.

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 September 9, 2024.

3.2: Approval of the Warrants.

3.3: Adoption of Resolution No. 2024-34, Approving an Agreement for Code Enforcement Services with the City of Waterford, Inclusive of Any Final Edits by the City Attorney, and Authorize the City Manager to Execute the Agreement.

4. UNFINISHED BUSINESS: NONE.

5. PUBLIC HEARING: NONE.

6. NEW BUSINESS:

6.1: Adoption of Resolution No. 2024-35, Approving the City of Hughson Fiscal Year 2024- 2025 Final Budget.

7. CORRESPONDENCE:

7.1: 2024 Local Agency Biennial Notice.

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 Council Agenda September 23, 2024
3 City Manager
City Clerk
Director of Finance
Community Development Director
Police Services
City Attorney

8.2: Council Comments:

9. CLOSED SESSION: NONE.

10. ADJOURNMENT:

The next City Council meeting is scheduled for October 14, 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 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:

September 23  Economic Development Committee Meeting, Hughson City Hall, 4:30PM September 23  City Council Meeting, City Council Chambers/YouTube Live Stream, 6PM

AFFIDAVIT OF POSTING
Date: September 20, 2024 Time: 1PM
Name: Ashton Gose Title: City Clerk
Proclamation CITY OF HUGHSON

Code Enforcement Officer Appreciation Week
October 6-12, 2024
WHEREAS, Code Enforcement Officers provide safety, health, and welfare of citizens in communities throughout the state of California through the enforcement of local, state and federal laws and ordinances dealing with various issues of building, zoning, housing, animal control, environmental, health and life safety; and WHEREAS, Code Enforcement Officers have challenging and demanding roles and often do not receive recognition for the job they do in improving quality of life for residents and businesses of local communities; and WHEREAS, Code Enforcement Officers are dedicated, highly qualified and highly trained professionals who share the goals of preventing neighborhood deterioration, enhancing communities, and ensuring safety, and preserving property values through knowledge, training and application of housing, zoning, and nuisance laws; and WHEREAS, the City of Hughson wants to recognize and honor its Code Enforcement Officer, Patrick Cervantes, who serves the Hughson community, and acknowledge his role in leading the way to improve quality of life within our community; and
NOW, THEREFORE, BE IT PROCLAIMED by the Mayor and City Council that we recognize October 6-12, 2024, as Code Enforcement Officer Appreciation Week, and call upon our residents to join in recognizing and expressing their appreciation for the dedication and service by the individuals who serve as Code Enforcement Officers.
______________________________

GEORGE CARR, MAYOR
SEPTEMBER 23, 2024
Meeting Date: September 23, 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 September 9, 2024.

CITY COUNCIL AGENDA ITEM NO. 3.1
SECTION 3: CONSENT CALENDAR
City Council Minutes September 9, 2024
1 MINUTES
City of Hughson

CITY COUNCIL MEETING
Hughson City Hall – 7018 Pine Street
Hughson, California
MONDAY, SEPTEMBER 9, 2024 – 6:01 P.M.

CALL TO ORDER: Mayor George Carr
ROLL CALL:

Present: Mayor George Carr
Mayor Pro Tem Randy Crooker
Councilmember Samuel Rush
Councilmember Alan McFadon
Councilmember Julie Ann Strain
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
Sarah Chavarin, Accounting Manager
Lloyd MacKinnon, Chief of Police
________________________________________________________________

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

Hughson resident Michael Mitchel provided comments and asked multiple questionsregarding the Draft Housing Element. City staff will follow up with Ms. Mitchel to assist in answering her questions.

2. PRESENTATIONS: NONE.

HUGHSON CITY COUNCIL
City Council Minutes September 9, 2024
2 3. CONSENT CALENDAR:

3.1: Approval of the Minutes of the Regular Meeting of August 26, 2024.

3.2: Approval of the Warrants.

3.3: Adoption of Resolution No. 2024-32, a Resolution of Concurrence with the Consolidated Annual Performance Evaluation Report (CAPER) for Fiscal Year 2023- 2024.

3.4: Adoption of Resolution No. 2024-33, Approving the Second Amendment to a Professional Services Agreement with CSG Consultants for Contract Plan Review and Building Inspection Services.

3.5: Adopt Resolution No. 2024-29, Approving the Memorandum of Understanding (MOU) between the City of Hughson and Operating Engineers Local Union No. 3 on behalf of the City of Hughson Employees Association; Authorize the City Manager to Execute the MOU with Operating Engineers Local Union No. 3 on behalf of the City of Hughson Employees Association Inclusive of any Final Edits by the City Attorney; and Extending any Cost-of-Living, Equity, and/or Base Wage Adjustments to all Unrepresented Employees and Management Staff.

3.6: Adopt Resolution No. 2024-30, Updating the Publicly Available Salary Schedule Consistent with the Requirement of California Code of Regulations, Title 2, Section 570.5.

CARR/McFADON 5-0-0-0 motion passes to approve the Consent Calendar as presented, with the following roll call vote:

CROOKER RUSH STRAIN McFADON CARR

AYE AYE AYE AYE AYE

4. UNFINISHED BUSINESS:

4.1: Discuss the updated Attorney-Client Representation Agreement with Neumiller & Beardslee.

Mayor Carr facilitated a discussion on this item with the Council and then opened for public comment at 6:24PM.

One member of the public provided a comment.

Mayor Carr closed public comment at 6:26PM. No further action was taken on this item.

City Council Minutes September 9, 2024
3 5. PUBLIC HEARING: NONE.

6. NEW BUSINESS: NONE.

7. CORRESPONDENCE: NONE.

8. COMMENTS:

8.1: Staff Reports and/or Comments:

City Manager Romo informed the City Council that she joined the Mentoring Program with Hughson Unified School District and also attended the School/City 2+2 Committee meeting on September 9, 2024.

Director of Finance Weimer provided an update regarding the FY 24/25 Final Budget.

Community Development Director Jauregui provided an update regarding the 2023 Surface Improvement Project.

8.2: Council Member/Mayor Comments:

Councilmember McFadon updated Council that he attended Coffee with the Superintendent on September 3 and the Homecoming Parade on September 6, 2024. He also attended the School/City 2+2 Committee meeting on September 9, 2024.

Councilmember Rush updated Council that he attended the Homecoming Parade on September 6, 2024.

Councilmember Strain updated Council that she attended Coffee with the Superintendent on September 3 and the Homecoming Parade on September 6, 2024. She also attended the School/City 2+2 Committee meeting on September 9, 2024.

Mayor Pro Tem Crooker updated Council that he attended the Homecoming Parade on September 6, 2024.

Mayor Carr updated Council that he attended Coffee with the Superintendent on September 3, 2024. He also attended the Homecoming Parade on September 6, 2024.

9. CLOSED SESSION TO DISCUSS THE FOLLOWING: NONE.

10. ADJOURNMENT:

STRAIN/CROOKER 5-0-0-0 motion passes to adjourn the September 9, 2024, regular meeting at 6:37PM, with the following roll call vote:

City Council Minutes September 9, 2024
4 CROOKER RUSH STRAIN McFADON CARR

AYE AYE AYE AYE AYE

APPROVED:
_____________________
GEORGE CARR, Mayor
ATTEST:
________________________
ASHTON GOSE, City Clerk
Meeting Date: September 23, 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 September 4, 2024, through September 19, 2024.

Fiscal Impact:

There are reductions in various funds for payment of expenses.

CITY COUNCIL AGENDA ITEM NO. 3.2
SECTION 3: CONSENT CALENDAR
9/20/2024 10:30:16 AM Page 1 of 5
Check Report
Hughson By Check Number
Date Range: 09/04/2024 - 09/19/2024
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
00032 AFLAC 09/06/2024 Regular 0.00 573.14 58503
649833 Invoice 08/01/2024 AFLAC 0.00 286.57
989592 Invoice 09/01/2024 AFLAC 0.00 286.57
00288 CHOICE LIGHTING SUPPLY 09/06/2024 Regular 0.00 470.45 58504 353601 Invoice 08/28/2024 electrical supplies 0.00 358.53 353616 Invoice 08/28/2024 electrical supplies 0.00 111.92 00310 CLARK'S PEST CONTROL 09/06/2024 Regular 0.00 219.00 58505 36044915 Invoice 09/05/2024 PEST CONTROL 0.00 137.00
36045672 Invoice 09/05/2024 PEST CONTROL 0.00 82.00
01969 Dominique Romo 09/06/2024 Regular 0.00 173.79 58506 INV0011916 Invoice 08/30/2024 Employee Appreciation Event - Alex's goin… 0.00 173.79 01932 Donald A. Bigelow 09/06/2024 Regular 0.00 510.00 58507 00003 Invoice 08/28/2024 Red Cross First Aid CPR/AED Cert. 0.00 510.00 00475 FGL ENVIRONMENTAL 09/06/2024 Regular 0.00 200.00 58508 452246A Invoice 08/26/2024 DW FGL blanket 0.00 100.00
452247A Invoice 08/26/2024 DW FGL blanket 0.00 100.00
00528 GILTON SOLID WASTE MANAGE 09/06/2024 Regular 0.00 78,780.08 58509 HUGHSS-097 Invoice 08/29/2024 STREET SWEEPING - AUGUST 0.00 1,895.07 INV0011938 Invoice 07/01/2024 GARBAGE SERVICE- July 0.00 76,885.01 00682 KAISER FOUNDATION HEALTH 09/06/2024 Regular 0.00 8,434.39 58510 691534632717 Invoice 10/01/2024 MEDICAL SERVICES- Oct 0.00 8,434.39 01867 KIM WEIMER 09/06/2024 Regular 0.00 500.00 58511
INV0011917 Invoice 09/04/2024 2024 Municipal Finance Institute, Dec 11-… 0.00 500.00 00775 MISSION UNIFORM SERVICE 09/06/2024 Regular 0.00 1,598.81 58512 522105324 Invoice 08/05/2024 uniform service blanket 0.00 183.96 522105325 Invoice 08/05/2024 uniform service blanket 0.00 88.86 522105326 Invoice 08/05/2024 uniform service blanket 0.00 81.98 522147401 Invoice 08/12/2024 uniform service blanket 0.00 73.81 522147402 Invoice 08/12/2024 uniform service blanket 0.00 88.86 522147404 Invoice 08/12/2024 uniform service blanket 0.00 81.98 522179988 Invoice 08/19/2024 uniform service blanket 0.00 466.56 522189997 Invoice 08/19/2024 uniform service blanket 0.00 73.81 522189998 Invoice 08/19/2024 uniform service blanket 0.00 88.86 522189999 Invoice 08/19/2024 uniform service blanket 0.00 81.98 522235100 Invoice 08/26/2024 uniform service blanket 0.00 117.31 522235101 Invoice 08/26/2024 uniform service blanket 0.00 88.86 522235102 Invoice 08/26/2024 uniform service blanket 0.00 81.98 00822 NESTLE WATERS 09/06/2024 Regular 0.00 107.93 58513 04H6703905050 Invoice 08/21/2024 WATER FOR WWTP 0.00 107.93 01884 PACIFIC STORAGE COMPANY 09/06/2024 Regular 0.00 71.99 58514 2220611 Invoice 09/04/2024 RECORDS STORAGE 0.00 71.99
00879 PG & E 09/06/2024 Regular 0.00 154.39 58515
INV0011918 Invoice 09/04/2024 UTILITIES 0.00 154.39
01599 SMILE BUSINESS PRODUCTS, INC 09/06/2024 Regular 0.00 131.81 58516 Check Report Date Range: 09/04/2024 - 09/19/2024
9/20/2024 10:30:16 AM Page 2 of 5
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 1220819 Invoice 08/26/2024 COPIES 0.00 131.81
01434 State of California Department of Justice 09/06/2024 Regular 0.00 32.00 58517 753858 Invoice 08/05/2024 Fingerprint apps July 0.00 32.00 01709 The Lincoln National Life Insurance Company 09/06/2024 Regular 0.00 494.62 58518 4735930784 Invoice 09/01/2024 Life Insurance 0.00 494.62 01176 USA BLUE BOOK 09/06/2024 Regular 0.00 16,707.21 58519 INV00414700 Invoice 08/28/2024 Clhorine analyzer well 3/fox 0.00 15,205.78 INV00420120 Invoice 07/11/2024 DW USA bluebook blanket 0.00 1,501.43 00049 ALLIED ADMINISTRATORS 09/12/2024 Regular 0.00 2,213.34 58528 INV0011942 Invoice 10/01/2024 DELTA DENTAL - Oct 2024 0.00 2,213.34 01603 Amazon Capital Services, Inc. 09/12/2024 Regular 0.00 725.39 58529 11N6-LDTQ-4PTG Invoice 08/07/2024 weed brush 0.00 43.12 14HL-J3CT-4QJK Invoice 08/29/2024 fleet supplies 0.00 190.17 1KGQ-FX3X-3GCK Invoice 09/03/2024 oil sight glass (pw55) 0.00 16.49 1MVC-LMRW-9F… Invoice 09/12/2024 buoy holder brackets 0.00 301.80 1Q9R-JLKF-7D6H Invoice 09/03/2024 note books 0.00 37.30 1RXF-KTH1-3L4M Invoice 08/13/2024 gate openers 0.00 65.79 1YPX-XCXW-6RG6 Invoice 08/14/2024 cart wheels 0.00 70.72 01744 Antonia Cortes 09/12/2024 Regular 0.00 200.00 58530 INV0011944 Invoice 09/10/2024 Damge Deposit - Cortes 0.00 200.00 00094 AT&T MOBILITY 09/12/2024 Regular 0.00 547.61 58531 09102024 Invoice 09/09/2024 PHONES 0.00 547.61
00104 AYERA TECHNOLOGIES INC. 09/12/2024 Regular 0.00 108.00 58532 597415 Invoice 09/12/2024 Ayera Blanket PO 0.00 108.00
01536 California Landscape Supply, Inc. 09/12/2024 Regular 0.00 950.26 58533 93700 Invoice 08/21/2024 decomposed granite 0.00 950.26 00305 CITY OF HUGHSON 09/12/2024 Regular 0.00 4,832.80 58534 INV0011943 Invoice 09/09/2024 LLDS & STARN PARK 0.00 4,832.80 00464 EZ NETWORK SYSTEMS, INC. 09/12/2024 Regular 0.00 7,495.16 58535 44697 Invoice 09/06/2024 IT SERVICES - July 2024 0.00 1,279.59 TS44614 Invoice 09/06/2024 IT SERVICES - Sept 2024 0.00 6,215.57 00474 FERGUSON ENTERPRISES,INC 09/12/2024 Regular 0.00 591.51 58536 0011996 Invoice 09/04/2024 Ferguson water parts Blanket 0.00 339.24 0012138 Invoice 09/04/2024 Ferguson water parts Blanket 0.00 252.27 00475 FGL ENVIRONMENTAL 09/12/2024 Regular 0.00 92.00 58537 452245A Invoice 08/30/2024 DW FGL blanket 0.00 92.00
00522 GEOANALYTICAL LABORATORIE 09/12/2024 Regular 0.00 613.00 58538 K4F1821 Invoice 07/01/2024 WW Weekly 0.00 148.00
K4F1822 Invoice 07/01/2024 Bio Solids 0.00 317.00
K4F2517 Invoice 07/01/2024 WW Weekly 0.00 148.00
00527 GIBBS MAINTENANCE CO 09/12/2024 Regular 0.00 1,575.00 58539 15443 Invoice 08/31/2024 JANITOR SERVICES - August 0.00 1,575.00 00528 GILTON SOLID WASTE MANAGE 09/12/2024 Regular 0.00 78,150.95 58540 INV0011939 Invoice 09/09/2024 GARBAGE SERVICE- August 0.00 78,150.95 00538 GOVERNMENT FINANCE 09/12/2024 Regular 0.00 170.00 58541 INV0012000 Invoice 09/12/2024 Membership 300274219 renewel 9/1/24 -… 0.00 170.00 01612 GreatAmerica Financial Svcs. 09/12/2024 Regular 0.00 434.11 58542 Check Report Date Range: 09/04/2024 - 09/19/2024
9/20/2024 10:30:16 AM Page 3 of 5
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 37335434 Invoice 09/10/2024 LEASE 0.00 434.11
00914 Harbans Singh ET AL 09/12/2024 Regular 0.00 403.01 58543 1019788 Invoice 09/03/2024 highway diesel 0.00 103.01
1019849 Invoice 09/03/2024 highway diesel 0.00 300.00
00570 HARRIS & ASSOCIATES Inc. 09/12/2024 Regular 0.00 3,701.25 58544 64358 Invoice 09/09/2024 Services from July 28 - Aug 24, 2024 0.00 3,701.25 00614 HUGHSON FARM SUPPLY 09/12/2024 Regular 0.00 870.09 58545 H500637 Invoice 08/02/2024 PW hughson farm blanket 0.00 9.24 H500974 Invoice 08/06/2024 Hughson farm DW/WW Blanket 0.00 107.55 H500995 Invoice 08/06/2024 Hughson farm DW/WW Blanket 0.00 8.18 H501103 Invoice 08/07/2024 PW hughson farm blanket 0.00 67.92 H501299 Invoice 08/08/2024 Hughson farm DW/WW Blanket 0.00 22.40 H501693 Invoice 08/13/2024 PW hughson farm blanket 0.00 92.26 H502148 Invoice 08/16/2024 PW hughson farm blanket 0.00 46.38 H502285 Invoice 08/19/2024 Hughson farm DW/WW Blanket 0.00 14.53 H502305 Invoice 08/19/2024 Hughson farm DW/WW Blanket 0.00 99.76 H502411 Invoice 08/20/2024 PW hughson farm blanket 0.00 19.90 H502434 Invoice 08/20/2024 PW hughson farm blanket 0.00 21.56 H502481 Invoice 08/20/2024 Hughson farm DW/WW Blanket 0.00 30.72 H502566 Invoice 08/21/2024 Hughson farm DW/WW Blanket 0.00 8.61 H503063 Invoice 08/26/2024 PW hughson farm blanket 0.00 38.63 H503371 Invoice 08/29/2024 Hughson farm DW/WW Blanket 0.00 47.60 H503394 Invoice 08/29/2024 Hughson farm DW/WW Blanket 0.00 72.04 H503508 Invoice 08/30/2024 PW hughson farm blanket 0.00 162.81 00627 HUGHSON NAPA AUTO & TRUCK 09/12/2024 Regular 0.00 110.36 58546 389219 Invoice 08/02/2024 Napa parts blanket PO 0.00 19.28 389225 Invoice 08/02/2024 Napa parts blanket PO 0.00 10.78 389249 Invoice 08/02/2024 Napa Blanket (utilities) 0.00 21.56 389362 Invoice 08/05/2024 Napa parts blanket PO 0.00 11.62 389560 Invoice 08/08/2024 Napa parts blanket PO 0.00 21.47 390077 Invoice 08/15/2024 Napa Blanket (utilities) 0.00 4.30 390224 Invoice 08/16/2024 Napa parts blanket PO 0.00 1.21 390311 Invoice 08/19/2024 Napa parts blanket PO 0.00 3.11 390390 Invoice 08/20/2024 Napa parts blanket PO 0.00 7.54 390394 Invoice 08/20/2024 Napa parts blanket PO 0.00 3.24 390630 Invoice 08/23/2024 Napa Blanket (utilities) 0.00 0.97 391094 Invoice 08/30/2024 Napa parts blanket PO 0.00 5.28 01583 Hunt & Sons, Inc. 09/12/2024 Regular 0.00 2,302.01 58547 230631 Invoice 09/04/2024 unleaded fuel blanket 0.00 2,302.01 01823 Iconix Waterworks (US) Inc. 09/12/2024 Regular 0.00 55.02 58548 U2416035044 Invoice 08/20/2024 gaskets for corp stops 0.00 55.02 00668 JIMENEZ TRUCK AND TIRE RE 09/12/2024 Regular 0.00 85.00 58549 082024-1 Invoice 08/20/2024 backhoe tire repair 0.00 85.00 00824 NEUMILLER & BEARDSLEE 09/12/2024 Regular 0.00 10,184.50 58550 349878 Invoice 08/27/2024 General Admin 0.00 4,445.50
349879 Invoice 08/27/2024 General Admin 0.00 1,600.00
349880 Invoice 08/27/2024 Planning and Building 0.00 1,440.50 349881 Invoice 08/27/2024 Public Works 0.00 150.50
350091 Invoice 08/27/2024 General Admin 0.00 2,548.00
00837 NORTHSTAR CHEMICAL 09/12/2024 Regular 0.00 9,768.19 58551 290969 Invoice 08/29/2024 water chemicals blanket 0.00 9,768.19 00855 OPERATING ENGINEERS LOCAL 09/12/2024 Regular 0.00 440.00 58552 Check Report Date Range: 09/04/2024 - 09/19/2024
9/20/2024 10:30:16 AM Page 4 of 5
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 9/2024-1 Invoice 09/09/2024 LOCAL UNION DUES #3 0.00 440.00 01885 RecruitGigs 09/12/2024 Regular 0.00 990.00 58553
70081 Invoice 08/30/2024 Extra Help - PW 0.00 990.00
00623 Ricardo Valdovinos 09/12/2024 Regular 0.00 30.00 58554 089289 Invoice 09/09/2024 utility truck tire repair 0.00 30.00 00983 SAUNDERS A/C & HEATING 09/12/2024 Regular 0.00 1,418.47 58555 C3307 Invoice 08/30/2024 Ac sewrvice (chambers) 0.00 1,418.47 01040 STANISLAUS COUNTY SHERIFF 09/12/2024 Regular 0.00 129,926.89 58556 2425-05 Invoice 08/08/2024 Law Enforcement Services - July 2024 0.00 129,926.89 01115 THE HOME DEPOT CRC 09/12/2024 Regular 0.00 1,829.71 58557 INV0011999 Invoice 09/11/2024 Reissue of Check # 058355 0.00 1,829.71 01984 TradeMark Pool & Spa 09/12/2024 Regular 0.00 826.25 58558 INV0012001 Invoice 09/12/2024 Encroachment Refund 0.00 826.25 01264 VERIZON WIRELESS 09/12/2024 Regular 0.00 380.10 58559 9972284717 Invoice 09/09/2024 MIFI DEVICES/ CAMERAS 0.00 152.04 9972284718 Invoice 09/09/2024 MIFI DEVICES/ CAMERAS 0.00 228.06 01249 WORLD OIL ENVIRONMENTAL SERVICES 09/12/2024 Regular 0.00 100.00 58560 I500-01104597 Invoice 09/03/2024 oil recycling 0.00 100.00 01638 U.S. Bank National Association 09/16/2024 Regular 0.00 149,935.37 58561 2670211 Invoice 08/20/2024 Refunding Bonds 2015 TTE 0.00 149,935.37 01420 CALIFORNIA STATE DISBURSEMENT UNIT 09/18/2024 Regular 0.00 40.12 58562 INV0011986 Invoice 09/11/2024 INCOME WITHHOLDING FOR CHILD SUPP… 0.00 40.12 Regular Checks
Manual Checks
Voided Checks
Discount
Payment
Payment Type Count
Bank Code Payable Bank Summary
Bank Drafts
EFT's
52 0
0 0
0 0.00

0.00 0.00

0.00 0.00
52 0.00
Payment
521,255.08

0.00 0.00

0.00 0.00
521,255.08
Payable
Count
113
0 0
0 0
113
Check Report Date Range: 09/04/2024 - 09/19/2024
9/20/2024 10:30:16 AM Page 5 of 5
All Bank Codes Check Summary
Payment Type Discount
Payment
Count Payment
Payable
Count
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
52 0
0 0
0 0.00

0.00 0.00

0.00 0.00
52 0.00
521,255.08

0.00 0.00

0.00 0.00
521,255.08
113
0 0
0 0
113
Fund Name Period Amount
Fund Summary
999 POOLED CASH/CONSOLIDATED CASH 9/2024 521,255.08
521,255.08
9/20/2024 10:21:12 AM Page 1 of 1
Refund Check Register
Hughson Refund Check Detail
UBPKT03773 - Refunds 01 UBPKT03770 Regular
Account Name Date Check # Amount Code Receipt Amount Type 11-1500-005 LP, Bertolotti Properties 9/11/2024 58520 121.14 121.14 Deposit 11-1900-002 GONZALEZ, CARMEN 9/11/2024 58521 227.43 227.43 Generated From Billing 12-0460-002 SILVA, JARED 9/11/2024 58522 131.61 131.61 Generated From Billing 14-1722-003 Silva, Jenna 9/11/2024 58523 127.19 127.19 Generated From Billing 15-1850-004 Whatley, Gary 9/11/2024 58524 147.43 147.43 Deposit 15-3630-002 ALFARO, JAMES & DIANA A 9/11/2024 58525 134.17 134.17 Deposit 15-4420-004 St LLC, 2124 3rd 9/11/2024 58526 88.45 88.45 Deposit 16-1140-001 VAN SANDT, PHILLIP 9/11/2024 58527 262.66 262.66 Deposit Total Refunds: 8 Total Refunded Amount: 1,240.08
Revenue Code Summary
Revenue Code Amount
996 - UNAPPLIED CREDITS 1240.08
Revenue Total: 1240.08
General Ledger Distribution
Account Number Account Name Posting Amount IFT
Posting Date: 09/03/2024
Fund: 510 - WATER/SEWER DEPOSIT
510-10001 CLAIM ON CASH-WATER/SEWER DEPOSIT -1,240.08 Yes 510-11040 CUSTOMER CREDITS 1,240.08
510 Total: 0.00
Fund: 999 - POOLED CASH/CONSOLIDATED CASH
999-10010 CASH IN BANK-MONEY MARKET -1,240.08
999-20000 DUE TO OTHER FUNDS (POOLED CASH) 1,240.08 Yes 999 Total: 0.00
Distribution Total: 0.00
Meeting Date: September 23, 2024
Subject: Code Enforcement Services Agreement with the City of Waterford Presented By: Dominique Romo, City Manager
Approved By: _____________________________
Staff Recommendation :

Adopt Resolution No. 2024-34, approving an Agreement for Code Enforcement Services with the City of Waterford inclusive of any final edits by the City Attorney and Authorize the City Manager to execute the Agreement.

Background and Overview:

The City of Hughson has been sharing a code enforcement officer with the City of Waterford for several years. This position was designated a part-time employee at both agencies, working 16 hours a week for Hughson and 24 hours for Waterford. Effective July 1, 2024, the City of Waterford updated their code enforcement officer position to a full-time position and hired the employee who was working for the cities in this capacity.

The City of Waterford has agreed to continue to provide services to the City of Hughson as needed, which remains at the two (2) days a week. Waterford will bill the City monthly for their fully burdened cost of the position, which is roughly $3,500 a month, $42,000 annually. This is essentially a 60/40 split of the position’s costs, where the City pays 40% of the position. The agreement is for five (5) years and if at any time the City of Hughson wishes to terminate the agreement, the City must provide 90-day notice to Waterford.

Fiscal Impact:

The annual cost is currently about $42,000, a $17,750 difference over our fully burdened payroll cost from last fiscal year. The City utilizes Abandoned Vehicle Abatement (AVA) funding from the State of California to cover 88% of the costs of this contract employee, which is about $37,000. The remaining costs are billed to the General Fund, about $5,000.

Attachment(s):

Resolution with Draft Agreement
CITY COUNCIL AGENDA ITEM NO. 3.3
SECTION 3: CONSENT CALENDAR

CITY COUNCIL

CITY OF HUGHSON
RESOLUTION NO. 2024-34

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

FOR CODE ENFORCEMENT SERVICES WITH THE CITY OF WATERFORD INCLUSIVE OF ANY FINAL

EDITS BY THE CITY ATTORNEY AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE

AGREEMENT
WHEREAS, the Cities of Hughson and Waterford have been sharing a code enforcement officer for several years and in February 2024, the former City Manager and Waterford City Manager agreed that it would be beneficial to both cities if the employee was hired full-time WHEREAS, the City of Waterford made the position full-time on July 1, 2024 in order to provide full-time benefits and retain the employee; and WHEREAS, and the cities agreed to continue to share costs of a code enforcement officer.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Hughson does hereby adopt this Resolution approving the Agreement for Code Enforcement Services with the City of Waterford attached hereto as Exhibit A and authorizing the City Manager to execute the Agreement and any other related documents inclusive of any final edits by the City Attorney.

PASSED AND ADOPTED by the City Council of the City of Hughson at its regular meeting held on this 23rd day of September 2024, by the following roll call votes:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
_________________________
GEORGE CARR, Mayor
ATTEST:
________________________
ASHTON GOSE, City Clerk
1792704-5

AGREEMENT FOR CODE ENFORCEMENT SERVICES
This agreement (“Agreement”) is made this ____ day of _____ by and between the City of Waterford, a municipal corporation (“Waterford”) and the City of Hughson, a municipal corporation (“Hughson”).

Waterford and Hughson are each a “Party” and may be collectively referred to herein as the “Parties.”

RECITALS
WHEREAS, Hughson has determined it has a need for code enforcement services and Waterford has agreed to provide code enforcement services to be provided by a Waterford Code Enforcement Officer (“Employee”);
WHEREAS, Waterford will provide code enforcement services in exchange for payment by Hughson of a pro rata portion of the total Employee’s cost incurred by Waterford including but not limited to wages. retirement, insurance and other benefits and on the other terms and conditions set forth herein; and WHEREAS, the parties to this Agreement have the legal authority to enter into this Agreement pursuant to the provisions of Chapter 5, Division 7, Title 1, sections 6500, et seq. of the Government Code of the State of California.

NOW, THEREFORE, in consideration of the mutual promises stated herein, the Parties agree as follows:

AGREEMENT

1. Effective Date and Term of the Agreement
a. Effective Date. This Agreement shall become effective July 1, 2024. (the “Effective Date.”) b. Term. The term of this Agreement shall be for five (5) years, ending June 30, 2029, unless terminated earlier as set forth in Section 5 below.

2. Scope of Services
a. Waterford shall perform the duties of a Code Enforcement Officer for Hughson within Hughson’s city limits, enforcing its Municipal Code and any related statutes of the State of California. Such duties are more specifically articulated in “Exhibit A”, attached hereto and incorporated herein (“Services”).
b. Waterford shall begin performing services for Hughson under this Agreement on ________, 2024. Waterford shall cause its Employee to provide Services to Hughson for two (2) full days per week, or as modified by the Hughson City Manager or his/her designee.

3. Payment for Services Performed.
a. Waterford shall be responsible for payment of all costs related to Employee including but not limited wages, retirement, insurance and other benefits while performing services for Hughson.
b. Hughson shall reimburse Waterford a pro rata portion of Waterford’s Employee’s costs determined by the number of hours Employee performs services for Hughson. Waterford shall submit an invoice to Hughson monthly which Hughson shall pay within thirty (30) days of receipt.

4. Control and Oversight of Employee.
1792704-5
a. Hughson shall have the authority to provide instruction to and oversee the work performed by Waterford when Employee is providing Services to Hughson. Waterford shall at all times maintain the authority to direct and oversee Employee’s work including compliance with its applicable policies and procedures, merit system rules and regulation and memorandum of understanding.
b. Hughson shall report any personnel issues relating to Employee’s performance to Waterford under this Agreement so that Waterford may take any necessary action under its policies.

5. Termination.
a. This Agreement will expire automatically at the end of the Term stated in Section 1(b). b. This Agreement may be terminated before the end of the term by any of the following events:
i. The end of the Employee’s employment with Waterford; ii. Mutual agreement of Waterford and Hughson, which must be made in writing and signed by all Parties to the Agreement, providing at least 10 days advance notice;
iii. By either Party for any reason on ninety (90) calendar days’ written notice to the other Party;
iv. Upon any material breach of the terms of this Agreement, provided that in the event of a material breach, a Party shall deliver to the alleged breaching Party a written request to perform or remedy the alleged breach, clearly stating the nature of the breach. The allegedly breaching party shall have 10 days to cure the alleged breach. If the breach is not cured at the end of the period, the nonbreaching party may terminate this Agreement immediately by notifying the breaching party in writing of said termination.
c. Upon any termination of this agreement, reimbursement payment by Hughson shall be due for services provided through the termination date. d. Extension of this Agreement beyond the Term shall require the execution of a new written agreement.

6. Independent Relationship between Waterford and Hughson. Waterford in performing its obligations under this Agreement, shall do so as an independent contractor of the Hughson, and not as an agent, joint venture or partner of the Hughson, and nothing in this Agreement shall be construed as creating any other relationship between the Parties hereto, or between any employee or agent of Waterford and Hughson. During the term of the Agreement, Employee shall be an employee of the Waterford for purposes of paying Employee’s compensation and for purposes of the Waterford’s benefit programs and plans now existing or hereinafter created, including but not limited to compensation and withholding of federal, state and local income, social security, unemployment, Medicare, other payroll and employment taxes, retirement plans, vacation, sick and holiday leaves, worker’s compensation, and liability insurance.

7. Indemnification by Waterford and Hughson. Both Waterford and Hughson (the “Indemnitor”) shall indemnify, defend and hold harmless the other party, its affiliates and each of their directors, officers, employees and agents (collectively, the “Indemnitee”) with respect to any cost, expense, liability or damage, including reasonable attorneys’ fees and expenses related to investigation or defense of any claims (collectively “Damages”) incurred by the Indemnitee if and to the extent 1792704-5
that such Damages result from third party claims resulting from gross negligence or willful misconduct of the Indemnitor.

In addition, Waterford will indemnify, defend and hold harmless Hughson with regard to any claim that is related to or arises from assertions that Hughson is liable to Employee as an employer.

Furthermore, Waterford 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 Waterford’s workers’ compensation program or insurance for all injuries arising out of or occurring in the course and scope of their employment. Furthermore, Waterford shall not pursue any action against Hughson, including, but not limited to an action for subrogation, if a Waterford 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.

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

City of Waterford
101 E. Street
Waterford, CA 95386
Any notice or notices provided for by this Agreement to be given or served upon Hughson 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

9. Complete Agreement. This Agreement and any exhibits attached hereto supersedes all prior agreements, understandings, and communications between the Parties, whether written or oral, express or implied, relating to the subject matter of this Agreement and is intended as a complete and final expression of the terms of the parties’ agreement and shall not be changed or subject to change orally. This Agreement may be amended only in writing signed by all Parties thereto.

10. Applicable Law. This Agreement shall for all purposes be deemed subject to the laws of the State of California and any lawsuit arising out of this Agreement shall be brought in the County of Stanislaus.

By signing below, both parties agree to the terms of this agreement as stated above.

CITY OF WATERFORD, CITY OF HUGHSON
a municipal corporation a municipal corporation
1792704-5
By By
MICHAEL PITCOCK, City Manager DOMINIQUE ROMO, City Manager ATTEST: ATTEST:

By By
PATRICIA KRAUSE, City Clerk ASHTON GOSE, City Clerk
APPROVED AS TO FORM: APPROVED AS TO FORM:

By By
1792704-5

EXHIBIT A

CITY OF HUGHSON

CODE ENFORCEMENT OFFICER
DEFINITION:

Under general supervision, performs residential, commercial and industrial site inspections and investigations to determine compliance with applicable federal, state and local codes, laws and regulations related to environmental codes, zoning, land use, health and safety, abandoned vehicles, blight, graffiti, and water waste; issues citations and notices of violation; performs other related duties as required.

DISTINGUISHING CHARACTERISTICS:

The Code Enforcement Officer is the journey level class in which incumbents are expected to independently perform the full scope of assigned duties. Incumbents are responsible for performing the full range of inspection and code enforcement responsibilities involving codes and regulations in a broad range of areas, including zoning, building, fire, health and safety. The work requires independence and discretion in working with the public and in conducting field inspections, and involves a proactive implementation of applicable codes and regulations. This class is distinguished from the next higher classification of Director of Planning and Building in that the latter has overall responsibility for the Planning and Building Department and has supervisory duties.

SUPERVISION RECEIVED/EXERCISED:

Receives general supervision from the Director of Planning and Building. Incumbents in this class do not routinely provide supervision.

ESSENTIAL FUNCTIONS: (include but are not limited to the following) • Performs residential, commercial, industrial and site inspections; patrols the area looking for violations; receives complaints and determines existence and type of code violation; compiles, analyzes and evaluates findings of investigations and inspections; coordinates with property owners or their representatives and other regulatory agencies to take corrective action; verifies parcel address and other information necessary to conduct investigation and enforcement actions; performs follow-up inspections and investigation as required; ensures compliance with all applicable municipal codes and regulations; issues administrative citations for non-compliance. • Interprets, applies and explains applicable municipal codes, zoning ordinances, building codes, vehicle codes, state housing, health and safety codes, relocation regulations, and other related laws, codes and regulations; advises property owners on the requirements for compliance; explains processes and procedures for obtaining compliance or appropriate permits. • Maintains clear, concise and comprehensive records and reports related to enforcement activities; Class specifications are only intended to present a descriptive summary of the range of duties and responsibilities associated with specified positions. Therefore, specifications may not include all duties performed by individuals within a classification. In addition, specifications are intended to outline the minimum qualifications necessary for entry into the class and do not necessarily convey the qualifications of incumbents within the position. 1792704-5
maintains an inspection log; composes and types correspondence, reports, forms and specialized documents, including abatement letters; prepares notices of violation and orders. • Photographs violations; gathers evidence and prepares cases for court proceedings; produces photographs and records of violations for evidence; represents the City in court regarding noncompliance if required. • Develops and implements public information and education programs to inform the public of code enforcement programs.
• Responds to questions and concerns from the public, departmental staff and other agencies; provides information as appropriate and resolves service issues and complaints. • Establishes positive working relationships with representatives of community organizations, state/local agencies, City management and staff and the public.

PHYSICAL, MENTAL AND ENVIRONMENTAL WORKING CONDITIONS:

Position requires sitting, standing, walking on level and slippery surfaces, reaching, twisting, turning, kneeling, bending, stooping, squatting, crouching, grasping and making repetitive hand movement in the performance of daily duties. The position also requires both near and far vision when making inspection, reading written reports and work related documents. Acute hearing is required when providing phone and personal service. The need to lift, carry and push tools, equipment and supplies weighing 25 pounds or more is also required. Additionally, the incumbent in this outdoor position works in all weather conditions, including wet, hot and cold. Incumbents may frequently deal with irate members of the public. The nature of the work also requires the incumbent to drive motorized vehicles, work in heavy vehicle traffic conditions and often work with constant interruptions.

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

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

Any combination of education and experience that has provided the knowledge, skills and abilities necessary for a Code Enforcement Officer. A typical way of obtaining the required qualifications is to possess the equivalent of one year of relevant experience that includes heavy public contact and the performance of code enforcement activities, and a high school diploma or equivalent.

License/Certificate:

Possession of, or ability to obtain, a valid class C California driver’s license. Possession of a Code Enforcement Officer Certification issued by the California Code Association of Code Enforcement.

Possession of a P.C. 832 is highly desirable.

KNOWLEDGE/ABILITIES/SKILLS: (The following are a representative sample of the KAS’s necessary to perform essential duties of the position.) 1792704-5
Knowledge of:

Principles, practices and methods used in the enforcement of a variety of codes and regulations; methods and techniques used in enforcement and investigation; planning, zoning, building inspection, and safety laws and concepts; rules of evidence and court procedures; conflict resolution; CLETS Terminal for DMV registration records; basic principles of mathematics; applicable federal, state and local laws, codes and regulations; methods and techniques of scheduling work assignments; standard office procedures, practices and equipment; modern office equipment including a computer and applicable software; methods and techniques for record keeping and report preparation and writing; proper English, spelling and grammar; occupational hazards and standard safety practices.

Ability to:

Inspect and analyze a variety of buildings and properties to identify code violations; appropriately apply codes and regulations to varying situations; effectively deal with angry and non-cooperative people; read and interpret maps, sketches, drawings, specifications, legal descriptions and technical manuals; perform mathematical calculations quickly and accurately; learn more complex principles, practices, techniques and regulations pertaining to assigned duties; facilitate appropriate corrective action from property owners regarding violations; implement, explain and apply applicable laws, codes and regulations; read, interpret and record data accurately; organize, prioritize and follow-up on work assignments; work independently and as part of a team; make sound decisions within established guidelines; analyze a complex issue, and develop and implement an appropriate response; follow written and oral directions; observe safety principles and work in a safe manner; communicate clearly and concisely, both orally and in writing; establish and maintain effective working relationships.

Skill to:

Operate an office computer and a variety of word processing and software applications.

Adopted by City Council, City of Hughson on March 22, 2004 (Resolution No, 04-35) Meeting Date: September 23, 2024
Subject: Adoption of Resolution No. 2024-35, Approving the City of Hughson Fiscal Year 2024-25 Final Budget
Enclosures: Final Budget Reports
Presented By: Kim Weimer, Director of Finance/HR Administrator Approved By: ___________________________
City Manager
Staff Recommendations:

Adopt Resolution No. 2024-35, approving the City of Hughson Fiscal Year 2024-25 Final Budget.

Background and Overview:

The Fiscal Year 2024-25 Preliminary Budget was adopted on June 24, 2024, per Resolution 2024-25. Since the adoption of the Preliminary Budget, staff has continuously reviewed revenue and expenditure estimates and made budgetary adjustments in the financial software for items that have been approved by Council since July 1, 2024, including the Landscape Lighting Districts (LLDs), Benefit Assessment Districts (BADs), Community Facilities District (CFD), Labor Agreement budgets, etc.

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

Staffing:

In March of 2023, the City Council met with staff and a strategic consultant to discuss priorities of the City. Providing adequate staffing resources for efficient government CITY COUNCIL AGENDA ITEM NO. 6.1
SECTION 6: NEW BUSINESS
operations received overwhelming support from the City Council. As a result, after reviewing organizational needs, four additional positions were included in the 2023-24 Final Budget. For this year’s budget, the organizational needs were reviewed further to address the City’s priorities, as staffing concerns continue to be increasingly pressing due to the ongoing development throughout the City and the immediate need for preventative maintenance, upgrading and updating in the areas of water and wastewater.

The demand for additional personnel in water and wastewater is critical to adequately maintain and manage both the wastewater treatment plant and the City’s public water and wastewater systems. This will ensure uninterrupted service while addressing overdue preventative maintenance of the aging infrastructure. To address these challenges, staff is proposing the following as a part of the FY 2024-25 Final Budget:

1. Fund the new Management Analyst Position approved in the 23/24 FY budget.

The Management Analyst (as revised and approved in the August 26, 2024 CC meeting) will be tasked to help complete and expedite all State reporting for water/wastewater systems, lead the program development and maintenance of programs for water, wastewater, and storms. This position will establish and upkeep the overall records and records management for the department. They may also aid in the other areas of community development if needed.

2. Maintaining the Public Works (PW) Superintendent as the direct manager of the PW and Utilities staff
On December 11, 2023, the City Council approved the Appointment of Jose Vasquez as Interim Public Works and Utilities Superintendent and Authorized a 25% pay increase for the position. Superintendent Vasquez has done an exceptional job and the funding for the vacant Utilities Superintendent position is better spent towards the hiring of additional staffing needed to maintain and update the City’s water and wastewater systems.

3. Move part of the funding for the Vacant Utilities Superintendent position to help fund an additional field staff position
Staff, in collaboration with Quality Service Inc., has initiated efforts to develop comprehensive programs aimed at addressing the aging infrastructure and long overdue preventative maintenance across multiple critical areas, including the wastewater treatment plant, and both water and wastewater operations. To ensure compliance with state permitting requirements and to maintain operational efficiency, it is crucial that the City allocate sufficient staffing resources. The current workforce is insufficient to keep pace with the demands of both day-to-day operations and the necessary preventive maintenance that has been deferred for too long. Expanding the team will not only improve operational reliability but also safeguard the community’s health and safety by ensuring that infrastructure maintenance is both proactive and sustained.

These staffing updates will further address the City’s current staffing needs and better align the City to potentially no longer require the addition of a Deputy Director of Public Works position.

General Fund
For Fiscal Year 2024-25 Final Budget, the following items have been reviewed and any necessary adjustments made as noted:

Revenue: Adjustments were made to the Property Tax revenue as updated assessments were received. In addition, we received revised estimates for our SB813 and Grant funding. The total increase in revenue over the Mid-Year Budget is $88,958. There have been no Sales Tax estimate revisions from the adoption of the Preliminary Budget. This revenue category will be monitored for a potential adjustment, as needed, at mid-year.

Expenses: An increase of $44,096 in payroll-related expenses due to the 3% onetime equity adjustment and 4% COLA awarded from the MOU agreement approved September 9, 2024. After auditing time spent by the Public Works Superintendent, a portion of the payroll-related expenses were reallocated to Water resulting in a decrease of $46,388 for the General Fund. Other adjustments increased expenses by $19,830 from revised estimates received since the creation of the Preliminary Budget and included an increase of $28,750 for legal services due to new contract, a decrease of ($11,693) in insurance costs and a $45,694 increase in the transfer to the reserve fund to maintain the 33% reserve.

Fund 105-General Fund Contingency Reserve An increase of $45,694 to maintain the 33% reserve. The reserve does not apply to the one-time expenses in the General Fund.

These adjustments will bring the Fiscal Year 2024-25 Final Budget for the General Fund The General Fund is projected to be structurally balanced for FY 2024-25, as no fund balance or reserves are required to fund the estimated annual operating expenses. As the fiscal year progresses, the revenues and expenses will be monitored, and any identified adjustments will be presented for approval at mid-year.

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

Other Fund Adjustments
Sewer Fund – Fund 210
A decease in payroll expenses of ($21,774) due to the reallocation of staff, a decrease in the cost of insurance of ($26,735) due to updated figures received from the RMA, an increase in transfers to the General Fund based on cost allocation reports from Wildan and an increase of $13,000 for temporary labor due the four vacant water positions. The $27,500 budgeted for a new vehicle and equipment will be drawn from the 215 Fixed Asset Replacement Fund. This will free up those funds for operations.

Water Fund – Fund 240
An increase in payroll related expenses of $75,724 due to the 3% equity adjustment and the 4% COLA from the approved MOU and the redistribution of the Superintedent’s pay and benefits, a decrease in the cost of insurance of ($16,041), a decrease in professional fees of ($78,525) due to the reevaluation of FY23/24 expenditures, an increase of $18,284 in transfers to the General Fund based on cost allocation reports from Wildan, and a $73,000 increase for VFDs The VFDs will be funded out of the 255 Fixed Asset Replacement Fund. This will free up those funds for operations.

IT Reserve Fund – Fund 372
Increase of estimated expense of $55,000 for the software and hardware needed to support the new SCADA system.

LLDs/BADs/CFD Funds 530-561
With the approval of the Landscape Lighting Districts, Benefit Assessment Districts and Community Facilities District budgets at the June 10, 2024, City Council Meeting (Resolution 2024-20) estimated revenue and expenses have been included in the Fiscal Year 2024-25 Final Budget for these funds:

Funds 530 – 543: Landscape Lighting Districts
Funds 550 – 555: Benefit Assessment Districts
Fund 560-561: Community Facilities District
The Preliminary Budget presented in June 2024, contained a roll-over of the previous fiscal year's budget for the Landscape Lighting Districts, Benefit Assessment Districts, and the Community Facilities District, during which time these funds were reviewed, and the public hearing was held on the recommended budgets and assessments.

Parkwood CFD (Fund 561) was added FY24-25 Final Budget. These figures were not available at the time of the Preliminary Budget.

Law Enforcement Services
At the June 24, 2024 meeting, the City Council adopted Resolution No. 2024-24, approving an agreement with Stanislaus County to perform law enforcement services for the City of Hughson, Authorized the Mayor to execute the agreement inclusive of any final edits by the City Attorney, and Authorized 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.

The estimated cost for law enforcement services at the time the Council reviewed and approved the update contract for law enforcement services for the 2024-25 budget was $1,817,329. The final budget costs for 2025 have since been updated by the Stanislaus County Sheriff’s Office to reflect the most recent SR 911 budget, increasing the City’s costs for services to $1,829,452. This is an increase of $12,123 for the 2024-25 fiscal year budget.

Summary
In summary, the Fiscal Year 2024-25 Final Budget as presented is a balanced spending plan for the City of Hughson to continue operations in delivering services based on known data at the time of compilation.

Strategic planning priorities included in the 2024/25 Budget include continuing to work on the General Plan and Housing Element Updates, the Measure L Annual Plan Project, the Whitmore Pedestrian Crossing Project (construction) and the TCP Treatment Construction Project. Additionally, the budget includes Phase II of the 2nd Street Improvement Project funded by CDBG.

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

The Final Budget was reviewed at the September 23, 2024, Budget and Finance Committee meeting and was recommended for approval.

Looking ahead at the Fiscal Year 2024-25 Mid-Year review, City Staff will continue to review revenue and expenditures and present any necessary adjustments to Council, including:
 Sales tax revenue estimates will be analyzed and updated if necessary.  Building permit revenue will be evaluated at mid-year to determine any adjustments necessary.
 Reclassification of the Vacant Customer Service Clerk to Accounting Tech I under consideration.

The Fiscal Year 2024-25 Final Budget serves as a spending plan that represents a balanced budget in keeping expenses aligned with revenues. In addition, it serves as a communication tool for all stakeholders to convey financial data regarding City operations, planned projects, and the execution of City goals.

Fiscal Impact:

The overall projected revenue for Fiscal Year 2024-2025 Final Budget is $16,669,273 and projected expenditures for the total operating budget is $16,366,896

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2024-35

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON ADOPTING THE FINAL ANNUAL BUDGET FOR FISCAL YEAR 2024-25
WHEREAS, City Staff has submitted the Fiscal Year 2024-25 Final Budget to the City Council for review and consideration in accordance with established policies and objectives; and WHEREAS, the Fiscal Year 2024-25 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 Final Budget is hereby approved and the General Fund, Special Revenue, Capital Project Funds, Low Income Housing, Debt Service Fund, Enterprise Funds and Redevelopment Agency Funds Budget for the Fiscal Year beginning July 1, 2024 and ending June 30, 2025 is hereby adopted as reflected in the attachment Fiscal Year 2024-25 Final Budget, in the total amount of $16,366,896.

PASSED AND ADOPTED, by the City Council of the City of Hughson at its regular meeting held on this 23rd day of September 2024, by the following roll call votes:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
_________________________
GEORGE CARR, Mayor
ATTEST:
_______________________
ASHTON GOSE, City Clerk
9/20/2024 1:35:01 PM Page 1 of 45
Budget Comparison Report
Hughson Account Detail
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Revenue
100-1025-43010 BUSINESS LICENSES 22,229.00 23,894.00 1,383.00 23,000.00 23,000.00 0.00 0.00% 100-1025-43040 PERMIT-YARD SALE 265.00 405.00 70.00 300.00 300.00 0.00 0.00% 100-1035-90000 National Night Out Donations 100.00 100.00 0.00 0.00 0.00 0.00 0.00% 100-1035-90001 Trunk or Tent and Treat Donations 250.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1035-90002 Hughson has Heart Donations 400.00 510.00 0.00 0.00 0.00 0.00 0.00% 100-1040-43020 PERMITS-BUILDING 148,579.87 195,978.35 57,245.96 225,000.00 180,000.00 -45,000.00 -20.00% 100-1040-43030 PERMITS-ENCROACHMENT 4,002.00 4,184.00 870.00 3,000.00 3,000.00 0.00 0.00% 100-1040-43050 PERMIT-OTHER 42,157.42 38,794.28 10,390.70 40,000.00 40,000.00 0.00 0.00% 100-1040-44030 FEES-PLAN CHECK 85,505.16 78,078.84 17,283.51 75,000.00 60,000.00 -15,000.00 -20.00% 100-1040-44310 VIOLATION-ADMINISTRATIVE 4,100.00 3,205.00 1,500.00 3,000.00 3,000.00 0.00 0.00% 100-1040-44410 PLANNING REVENUE 9,969.25 9,462.00 155.00 2,500.00 2,500.00 0.00 0.00% 100-1040-46050 FEE-STANISLAUS COUNTY PFF ADMIN 0.00 8,118.81 0.00 0.00 0.00 0.00 0.00% 100-1045-44010 FEES-BOOKING 278.70 679.75 0.00 500.00 500.00 0.00 0.00% 100-1045-44060 FEES-VEHICLE RELEASE 4,933.25 4,940.00 810.00 4,600.00 4,600.00 0.00 0.00% 100-1045-44080 FEE-FIREWORK BOOTH 255.00 255.00 0.00 255.00 255.00 0.00 0.00% 100-1045-44210 FINES-PARKING 4,911.27 6,032.53 540.00 5,500.00 5,500.00 0.00 0.00% 100-1045-44220 FINES-TRAFFIC 6,270.71 15,161.12 158.60 12,500.00 12,500.00 0.00 0.00% 100-1045-47050 PUBLIC SAFETY AUGMENTATION 13,409.05 13,972.29 1,927.46 12,500.00 12,500.00 0.00 0.00% 100-1065-46020 RENTAL REVENUE 15,913.00 19,282.25 3,355.00 15,000.00 15,000.00 0.00 0.00% 100-9999-40010 TAX-CURRENT PROPERTY 406,495.64 487,413.31 0.00 473,480.00 505,378.00 31,898.00 6.74% 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 44,237.00 25,727.02 4,195.38 25,000.00 25,000.00 0.00 0.00% 100-9999-40050 TAX-VLF IN LIEU 825,296.00 935,863.00 0.00 990,611.00 990,611.00 0.00 0.00% 100-9999-40060 TAX-SB813 SUPPLEMENTAL 13,302.66 11,113.91 0.00 8,000.00 8,000.00 0.00 0.00% 100-9999-40070 TAX-HOMEOWNERS PROPERTY RELIEF 3,298.14 3,424.20 0.00 3,000.00 3,000.00 0.00 0.00% 100-9999-40080 TAX-FHA IN LIEU 152.04 0.00 0.00 120.00 120.00 0.00 0.00% 100-9999-41010 TAX-SALES 1,296,293.31 1,486,110.95 0.00 1,172,000.00 1,172,000.00 0.00 0.00% 100-9999-42010 FRANCHISE-GAS UTILITY 22,160.38 24,438.20 0.00 25,000.00 25,000.00 0.00 0.00% 100-9999-42020 FRANCHISE-GARBAGE 85,927.64 91,669.59 4,510.84 80,375.00 80,375.00 0.00 0.00% 100-9999-42030 FRANCHISE-CABLE T.V. 26,445.81 39,153.98 0.00 31,000.00 31,000.00 0.00 0.00% 100-9999-42040 FRANCHISE - PHONE 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 2 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-9999-44040 FEE-RETURNED CHECK 820.00 795.00 205.00 500.00 500.00 0.00 0.00% 100-9999-46010 SALE OF DOCUMENTS 56.70 61.00 5.02 50.00 50.00 0.00 0.00% 100-9999-46040 INTEREST EARNED 3,876.30 77,872.14 957.36 0.00 0.00 0.00 0.00% 100-9999-46080 PENALTIES 15,596.98 15,881.88 4,040.33 16,000.00 16,000.00 0.00 0.00% 100-9999-46090 REFUND 12,557.58 11,468.25 2,600.24 10,500.00 10,500.00 0.00 0.00% 100-9999-46100 SALE OF SURPLUS PROPERTY 0.00 205.00 0.00 0.00 0.00 0.00 0.00% 100-9999-46110 GENERAL PLAN UPDATE FEE 1,788.70 21,719.30 923.20 2,300.00 2,300.00 0.00 0.00% 100-9999-46120 MISCELLANEOUS REVENUE 50,250.34 28,645.97 1,663.48 25,000.00 25,000.00 0.00 0.00% 100-9999-46140 CASH OVER/CASH UNDER 60.00 39.32 0.00 0.00 0.00 0.00 0.00% 100-9999-47510 GRANTS 0.00 221,685.00 0.00 160,000.00 160,000.00 0.00 0.00% 100-9999-49010 TRANSFER IN 208,037.00 362,327.00 0.00 378,190.00 386,767.00 8,577.00 2.27% 100-9999-49020 QUASI-EXTERNAL TRANSACTION 402,000.00 442,200.00 0.00 455,466.00 563,949.00 108,483.00 23.82% Total Revenue: 3,782,180.90 4,710,867.24 114,790.08 4,279,247.00 4,368,205.00 88,958.00 2.08% Expense
100-1005-50010 SALARIES-REGULAR 15,600.00 15,350.00 2,600.00 15,600.00 15,600.00 0.00 0.00% 100-1005-51070 MEDICARE TAX 1,193.64 1,174.51 198.94 1,193.00 1,193.00 0.00 0.00% 100-1005-60010 OFFICE SUPPLIES 384.48 302.94 115.78 350.00 500.00 150.00 42.86% 100-1005-60020 DEPARTMENT SUPPLIES 357.07 200.69 0.00 350.00 350.00 0.00 0.00% 100-1005-60040 DUES AND PUBLICATIONS 5,393.93 6,139.00 562.00 6,500.00 6,500.00 0.00 0.00% 100-1005-60050 TRAINING AND MEETINGS 13,929.70 12,360.63 682.40 11,000.00 11,000.00 0.00 0.00% 100-1005-60070 PHONE AND INTERNET 459.45 465.17 91.33 600.00 500.00 -100.00 -16.67% 100-1005-61010 PROFESSIONAL SERVICES 16,352.62 7,961.50 1,261.39 8,000.00 8,000.00 0.00 0.00% 100-1010-50010 SALARIES-REGULAR 149,062.04 167,265.39 29,662.94 164,374.00 158,700.00 -5,674.00 -3.45% 100-1010-50190 TECHNOLOGY ALLOWANCE 1,200.00 1,250.00 250.00 1,200.00 1,200.00 0.00 0.00% 100-1010-50200 VEHICLE ALLOWANCE 5,520.00 5,850.00 1,250.00 6,000.00 6,000.00 0.00 0.00% 100-1010-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM11,246.59 14,751.22 4,754.83 25,179.00 25,424.00 245.00 0.97% 100-1010-51020 MEDICAL INSURANCE 13,851.60 12,628.62 3,503.98 21,500.00 22,700.00 1,200.00 5.58% 100-1010-51030 UNEMPLOYMENT INSURANCE 165.43 238.00 0.00 448.00 447.00 -1.00 -0.22% 100-1010-51040 WORKERS' COMPENSATION 4,739.18 2,923.61 722.92 1,572.00 1,587.00 15.00 0.95% 100-1010-51050 LIFE INSURANCE 485.76 526.22 101.20 486.00 486.00 0.00 0.00% 100-1010-51060 DENTAL INSURANCE 575.76 923.65 443.85 2,200.00 2,200.00 0.00 0.00% 100-1010-51070 MEDICARE TAX 2,317.94 2,554.18 438.81 2,383.00 2,406.00 23.00 0.97% 100-1010-51075 EMPLOYMENT TRAINING TAX 7.00 14.00 0.00 14.00 0.00 -14.00 -100.00% 100-1010-51080 DEFERRED COMPENSATION 2,984.28 3,539.93 712.40 2,100.00 2,100.00 0.00 0.00% 100-1010-60010 OFFICE SUPPLIES 384.47 285.99 115.82 400.00 300.00 -100.00 -25.00% 100-1010-60020 DEPARTMENT SUPPLIES 0.00 0.00 0.00 500.00 100.00 -400.00 -80.00% 100-1010-60030 POSTAGE 92.09 78.74 15.06 100.00 100.00 0.00 0.00% 100-1010-60040 DUES AND PUBLICATIONS 42.00 0.00 0.00 2,250.00 150.00 -2,100.00 -93.33% 100-1010-60050 TRAINING AND MEETINGS 1,142.64 337.92 0.00 3,000.00 3,000.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 3 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1010-60070 PHONE AND INTERNET 1,608.13 1,628.13 319.65 2,000.00 1,650.00 -350.00 -17.50% 100-1010-60090 RENTS AND LEASES 563.70 541.81 137.35 650.00 600.00 -50.00 -7.69% 100-1010-61010 PROFESSIONAL SERVICES 2,254.58 3,186.84 686.32 4,800.00 3,300.00 -1,500.00 -31.25% 100-1010-61070 LEGAL SERVICES 135.44 0.00 0.00 0.00 0.00 0.00 0.00% 100-1010-62040 FUEL 1,047.52 2,000.01 435.11 2,200.00 2,200.00 0.00 0.00% 100-1010-63020 EVENTS 4,338.58 7,245.94 1,496.17 7,500.00 7,500.00 0.00 0.00% 100-1010-63030 EMPLOYEE APPRECIATION 2,359.87 2,500.88 173.79 4,100.00 4,332.00 232.00 5.66% 100-1015-50010 SALARIES-REGULAR 900.00 1,200.00 200.00 1,200.00 1,200.00 0.00 0.00% 100-1015-51070 MEDICARE TAX 68.85 91.80 15.30 92.00 92.00 0.00 0.00% 100-1020-61010 PROFESSIONAL SERVICES 94,953.94 123,644.41 17,488.84 115,000.00 143,750.00 28,750.00 25.00% 100-1025-50010 SALARIES-REGULAR 215,947.74 223,767.57 45,781.11 237,515.00 240,720.00 3,205.00 1.35% 100-1025-50030 OVERTIME 90.46 22.43 13.49 60.00 60.00 0.00 0.00% 100-1025-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM19,913.25 17,115.21 3,593.82 18,692.00 18,945.00 253.00 1.35% 100-1025-51020 MEDICAL INSURANCE 28,750.06 32,357.71 6,741.74 35,959.00 37,655.00 1,696.00 4.72% 100-1025-51030 UNEMPLOYMENT INSURANCE 574.00 241.62 0.00 926.00 953.00 27.00 2.92% 100-1025-51040 WORKERS' COMPENSATION 1,582.50 3,727.01 921.57 2,375.00 2,407.00 32.00 1.35% 100-1025-51050 LIFE INSURANCE 529.45 495.87 179.94 873.00 872.00 -1.00 -0.11% 100-1025-51060 DENTAL INSURANCE 3,248.71 3,009.83 597.58 3,083.00 3,011.00 -72.00 -2.34% 100-1025-51070 MEDICARE TAX 3,067.88 3,049.23 764.96 3,445.00 3,449.00 4.00 0.12% 100-1025-51075 EMPLOYMENT TRAINING TAX (ETT) 27.26 14.29 0.00 42.00 0.00 -42.00 -100.00% 100-1025-51080 DEFERRED COMPENSATION 1,072.65 1,235.36 289.57 1,218.00 1,218.00 0.00 0.00% 100-1025-60010 OFFICE SUPPLIES 905.55 956.68 231.56 900.00 900.00 0.00 0.00% 100-1025-60020 DEPARTMENT SUPPLIES 258.90 154.85 0.00 250.00 250.00 0.00 0.00% 100-1025-60030 POSTAGE 254.61 192.54 35.16 300.00 300.00 0.00 0.00% 100-1025-60040 DUES AND PUBLICATIONS 220.00 271.00 170.00 500.00 500.00 0.00 0.00% 100-1025-60050 TRAINING AND MEETINGS 1,413.66 3,630.11 580.92 5,200.00 5,200.00 0.00 0.00% 100-1025-60060 ADVERTISING 485.63 0.00 0.00 650.00 650.00 0.00 0.00% 100-1025-60070 PHONE AND INTERNET 689.22 697.79 137.00 700.00 700.00 0.00 0.00% 100-1025-60090 RENTS AND LEASES 650.97 627.65 158.93 800.00 800.00 0.00 0.00% 100-1025-61010 PROFESSIONAL SERVICES 29,980.53 30,769.88 4,056.02 35,000.00 35,000.00 0.00 0.00% 100-1025-61060 SOFTWARE MAINTENANCE AND SUPPORT6,116.02 0.00 0.00 6,800.00 6,800.00 0.00 0.00% 100-1025-61070 LEGAL SERVICES 135.44 0.00 0.00 0.00 0.00 0.00 0.00% 100-1025-62040 FUEL 367.59 0.00 0.00 0.00 0.00 0.00 0.00% 100-1025-64020 MISCELLANEOUS BANK CHARGES 19,923.40 10,208.09 2,312.26 37,270.00 37,270.00 0.00 0.00% 100-1025-64040 MISCELLANEOUS 0.00 2,602.56 0.00 0.00 0.00 0.00 0.00% 100-1030-60010 OFFICE SUPPLIES 0.00 0.00 0.00 100.00 100.00 0.00 0.00% 100-1030-60020 DEPARTMENT SUPPLIES 75.74 69.00 0.00 200.00 200.00 0.00 0.00% 100-1030-60030 POSTAGE 0.00 8.97 0.00 25.00 25.00 0.00 0.00% 100-1030-60040 DUES AND PUBLICATIONS 2,600.00 2,730.00 2,865.00 2,600.00 2,600.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 4 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1030-60050 TRAINING AND MEETINGS 459.34 3,454.58 539.00 3,500.00 3,500.00 0.00 0.00% 100-1030-60060 ADVERTISING 316.62 2,467.00 0.00 3,500.00 3,500.00 0.00 0.00% 100-1030-61010 PROFESSIONAL SERVICES 4,007.34 8,242.30 1,111.29 8,000.00 8,000.00 0.00 0.00% 100-1030-61070 LEGAL SERVICES 135.44 3,475.00 0.00 0.00 0.00 0.00 0.00% 100-1035-50010 SALARIES-REGULAR 44,462.02 48,666.32 9,783.46 47,218.00 49,052.00 1,834.00 3.88% 100-1035-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,148.13 3,591.92 761.53 3,716.00 3,860.00 144.00 3.88% 100-1035-51020 MEDICAL INSURANCE 4,293.74 3,842.54 835.25 4,158.00 4,158.00 0.00 0.00% 100-1035-51030 UNEMPLOYMENT INSURANCE 77.51 59.47 0.00 224.00 224.00 0.00 0.00% 100-1035-51040 WORKERS' COMPENSATION 787.09 834.67 206.39 472.00 491.00 19.00 4.03% 100-1035-51050 LIFE INSURANCE 155.37 177.22 40.86 196.00 196.00 0.00 0.00% 100-1035-51060 DENTAL INSURANCE 635.06 635.04 132.31 650.00 650.00 0.00 0.00% 100-1035-51070 MEDICARE TAX 609.62 670.57 140.61 685.00 711.00 26.00 3.80% 100-1035-51075 EMPLOYMENT TRAINING TAX (ETT) 3.47 3.45 0.00 14.00 0.00 -14.00 -100.00% 100-1035-51080 DEFERRED COMPENSATION 299.61 323.15 63.93 300.00 300.00 0.00 0.00% 100-1035-60010 OFFICE SUPPLIES 1,481.70 1,208.34 416.80 1,200.00 1,200.00 0.00 0.00% 100-1035-60020 DEPARTMENT SUPPLIES 133.00 185.48 0.00 200.00 200.00 0.00 0.00% 100-1035-60030 POSTAGE 223.90 209.99 40.18 250.00 250.00 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 1,371.04 1,453.20 90.00 1,700.00 1,700.00 0.00 0.00% 100-1035-60060 ADVERTISING 712.25 1,579.91 0.00 2,000.00 2,000.00 0.00 0.00% 100-1035-60070 PHONE AND INTERNET 4,193.50 3,759.69 228.32 4,100.00 4,100.00 0.00 0.00% 100-1035-60090 RENTS AND LEASES 449.27 432.29 109.55 500.00 500.00 0.00 0.00% 100-1035-60100 INSURANCE AND SURETIES 210.93 576.33 0.00 1,000.00 0.00 -1,000.00 -100.00% 100-1035-61010 PROFESSIONAL SERVICES 1,033.72 10,492.36 20.07 6,500.00 6,500.00 0.00 0.00% 100-1035-61040 IT SERVICES 21,180.20 26,007.98 4,990.65 23,500.00 23,500.00 0.00 0.00% 100-1035-61070 LEGAL SERVICES 135.36 0.00 0.00 0.00 0.00 0.00 0.00% 100-1035-61170 ELECTION 11,752.49 96.80 103.60 22,000.00 22,000.00 0.00 0.00% 100-1040-50010 SALARIES-REGULAR 117,802.26 118,010.07 20,242.97 101,596.00 110,129.00 8,533.00 8.40% 100-1040-50030 OVERTIME 48.23 374.58 32.30 300.00 300.00 0.00 0.00% 100-1040-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM8,697.04 9,219.10 1,577.17 7,760.00 8,455.00 695.00 8.96% 100-1040-51020 MEDICAL INSURANCE 18,552.80 22,378.33 4,328.01 21,500.00 23,332.00 1,832.00 8.52% 100-1040-51030 UNEMPLOYMENT INSURANCE 593.90 237.99 0.00 448.00 492.00 44.00 9.82% 100-1040-51040 WORKERS' COMPENSATION 2,369.59 1,594.24 394.21 986.00 1,628.00 642.00 65.11% 100-1040-51050 LIFE INSURANCE 240.89 338.00 77.77 373.00 395.00 22.00 5.90% 100-1040-51060 DENTAL INSURANCE 1,953.99 2,354.64 443.97 2,200.00 2,330.00 130.00 5.91% 100-1040-51070 MEDICARE TAX 4,089.89 2,146.24 298.01 1,659.00 1,714.00 55.00 3.32% 100-1040-51075 EMPLOYMENT TRAINING TAX (ETT) 27.50 14.09 0.00 35.00 0.00 -35.00 -100.00% 100-1040-51080 DEFERRED COMPENSATION 300.45 536.49 127.14 600.00 660.00 60.00 10.00% 100-1040-60010 OFFICE SUPPLIES 1,781.66 2,216.57 347.35 2,000.00 2,000.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 5 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1040-60020 DEPARTMENT SUPPLIES 933.56 1,580.27 124.05 1,000.00 1,000.00 0.00 0.00% 100-1040-60030 POSTAGE 279.86 262.48 50.22 300.00 300.00 0.00 0.00% 100-1040-60040 DUES AND PUBLICATIONS 3,778.18 5,637.48 5,425.00 6,000.00 6,000.00 0.00 0.00% 100-1040-60050 TRAINING AND MEETINGS 0.00 75.00 0.00 1,000.00 1,000.00 0.00 0.00% 100-1040-60060 ADVERTISING 0.00 77.70 0.00 500.00 500.00 0.00 0.00% 100-1040-60070 PHONE AND INTERNET 689.22 697.79 137.00 800.00 800.00 0.00 0.00% 100-1040-60090 RENTS AND LEASES 565.65 543.04 137.72 800.00 800.00 0.00 0.00% 100-1040-61010 PROFESSIONAL SERVICES 169,001.63 200,206.36 712.23 259,000.00 259,000.00 0.00 0.00% 100-1040-61070 LEGAL SERVICES 135.36 0.00 0.00 0.00 0.00 0.00 0.00% 100-1045-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM79,659.00 76,202.00 86,773.00 82,400.00 86,773.00 4,373.00 5.31% 100-1045-61010 PROFESSIONAL SERVICES 1,515,539.66 1,620,232.41 121,841.22 1,720,301.00 1,732,424.00 12,123.00 0.70% 100-1045-62050 POLICE VEHICLE REIMBURSEMENT 87,348.96 91,280.00 8,085.67 97,028.00 97,028.00 0.00 0.00% 100-1050-61010 PROFESSIONAL SERVICES 43,417.00 45,189.00 11,292.15 80,459.00 75,328.00 -5,131.00 -6.38% 100-1050-65020 DEBT SERVICE-ANIMAL CONTROL 72,380.16 0.00 0.00 0.00 0.00 0.00 0.00% 100-1055-50010 SALARIES-REGULAR 34,299.63 42,591.98 8,997.35 57,029.00 41,301.00 -15,728.00 -27.58% 100-1055-50030 OVERTIME 0.00 1,238.05 310.83 0.00 0.00 0.00 0.00% 100-1055-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM2,522.42 3,461.16 845.61 4,488.00 3,250.00 -1,238.00 -27.58% 100-1055-51020 MEDICAL INSURANCE 7,103.34 9,624.73 2,437.27 10,875.00 8,010.00 -2,865.00 -26.34% 100-1055-51030 UNEMPLOYMENT INSURANCE 54.37 64.77 0.00 291.00 224.00 -67.00 -23.02% 100-1055-51040 WORKERS' COMPENSATION 2,369.59 4,585.67 1,133.89 4,674.00 2,403.00 -2,271.00 -48.59% 100-1055-51050 LIFE INSURANCE 115.36 161.44 40.35 214.00 157.00 -57.00 -26.64% 100-1055-51060 DENTAL INSURANCE 745.50 1,032.44 252.23 990.00 660.00 -330.00 -33.33% 100-1055-51070 MEDICARE TAX 483.08 615.45 132.43 827.00 599.00 -228.00 -27.57% 100-1055-51075 EMPLOYMENT TRAINING TAX (ETT) 2.46 3.82 0.00 14.00 0.00 -14.00 -100.00% 100-1055-51080 DEFERRED COMPENSATION 210.10 310.20 72.57 390.00 300.00 -90.00 -23.08% 100-1055-60010 OFFICE SUPPLIES 1,396.99 1,470.95 400.32 1,000.00 1,000.00 0.00 0.00% 100-1055-60020 DEPARTMENT SUPPLIES 3,755.40 4,548.93 826.59 4,600.00 4,600.00 0.00 0.00% 100-1055-60030 POSTAGE 279.88 262.53 50.26 250.00 250.00 0.00 0.00% 100-1055-60040 DUES AND PUBLICATIONS 200.00 0.00 0.00 200.00 200.00 0.00 0.00% 100-1055-60050 TRAINING AND MEETINGS 522.41 993.96 0.00 1,300.00 1,300.00 0.00 0.00% 100-1055-60060 ADVERTISING 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1055-60070 PHONE AND INTERNET 2,986.55 3,023.72 593.65 2,930.00 2,930.00 0.00 0.00% 100-1055-60110 UNIFORM AND CLOTHING 1,697.70 1,919.90 348.57 2,300.00 2,300.00 0.00 0.00% 100-1055-61010 PROFESSIONAL SERVICES 30,025.84 12,980.34 3,287.69 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 135.46 0.00 0.00 0.00 0.00 0.00 0.00% 100-1055-61180 SB 1383 EXPENSES 3,796.65 5,604.52 0.00 79,000.00 79,000.00 0.00 0.00% 100-1055-62040 FUEL 1,691.20 1,687.56 217.56 1,700.00 1,700.00 0.00 0.00% 100-1055-64070 AB939 GRANT WORK 0.00 7,807.43 0.00 5,000.00 5,000.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 6 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1060-50010 SALARIES-REGULAR 28,805.92 38,657.10 9,533.30 56,365.00 55,264.00 -1,101.00 -1.95% 100-1060-50030 OVERTIME 1,889.72 1,925.18 414.32 1,500.00 1,500.00 0.00 0.00% 100-1060-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM2,854.48 3,824.92 953.22 5,632.00 5,751.00 119.00 2.11% 100-1060-51020 MEDICAL INSURANCE 7,580.04 6,534.28 1,655.25 10,169.00 9,214.00 -955.00 -9.39% 100-1060-51030 UNEMPLOYMENT INSURANCE 102.28 125.67 0.53 470.00 448.00 -22.00 -4.68% 100-1060-51040 WORKERS' COMPENSATION 1,582.50 5,878.00 1,453.44 6,499.00 6,547.00 48.00 0.74% 100-1060-51050 LIFE INSURANCE 120.82 144.19 51.95 256.00 237.00 -19.00 -7.42% 100-1060-51060 DENTAL INSURANCE 724.74 599.45 134.06 791.00 680.00 -111.00 -14.03% 100-1060-51070 MEDICARE TAX 444.20 585.21 144.01 817.00 823.00 6.00 0.73% 100-1060-51075 EMPLOYMENT TRAINING TAX (ETT) 4.88 7.34 0.04 7.00 0.00 -7.00 -100.00% 100-1060-51080 DEFERRED COMPENSATION 212.58 390.44 89.33 510.00 480.00 -30.00 -5.88% 100-1060-60010 OFFICE SUPPLIES 76.87 66.93 60.45 75.00 75.00 0.00 0.00% 100-1060-60020 DEPARTMENT SUPPLIES 4,108.88 3,758.14 1,202.79 4,300.00 4,300.00 0.00 0.00% 100-1060-60070 PHONE AND INTERNET 2,881.35 2,919.40 449.38 2,850.00 2,850.00 0.00 0.00% 100-1060-60080 UTILITIES 18,490.96 17,064.80 3,142.12 18,500.00 18,500.00 0.00 0.00% 100-1060-60110 UNIFORM AND CLOTHING 817.29 1,716.97 174.27 1,725.00 1,725.00 0.00 0.00% 100-1060-60120 SMALL TOOLS 823.35 259.60 0.00 500.00 500.00 0.00 0.00% 100-1060-61010 PROFESSIONAL SERVICES 4,638.51 1,607.18 279.92 5,500.00 5,500.00 0.00 0.00% 100-1060-61050 TEMPORARY EMPLOYEE SERVICES 13,821.97 17,505.63 990.00 0.00 0.00 0.00 0.00% 100-1060-61080 PEST CONTROL 0.00 786.00 205.50 700.00 700.00 0.00 0.00% 100-1060-62010 MAINTENANCE BUILDINGS AND GROUNDS6,710.47 4,394.35 5,081.50 6,000.00 6,000.00 0.00 0.00% 100-1060-62030 MAINTENANCE OF EQUIPMENT 135.32 350.13 56.75 350.00 350.00 0.00 0.00% 100-1060-62040 FUEL 1,800.00 1,579.34 248.16 2,000.00 2,000.00 0.00 0.00% 100-1060-70050 OTHER EQUIPMENT 2,187.46 1,600.00 0.00 1,600.00 1,600.00 0.00 0.00% 100-1065-50010 SALARIES-REGULAR 43,008.11 60,791.41 13,360.68 75,789.00 81,379.00 5,590.00 7.38% 100-1065-50030 OVERTIME 2,452.94 2,933.67 638.91 2,800.00 2,800.00 0.00 0.00% 100-1065-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM4,064.33 5,724.64 1,314.34 7,451.00 8,221.00 770.00 10.33% 100-1065-51020 MEDICAL INSURANCE 11,440.37 10,887.81 2,493.80 14,680.00 15,040.00 360.00 2.45% 100-1065-51030 UNEMPLOYMENT INSURANCE 143.99 179.26 1.05 605.00 604.00 -1.00 -0.17% 100-1065-51040 WORKERS' COMPENSATION 2,369.59 7,791.49 1,926.59 8,777.00 9,483.00 706.00 8.04% 100-1065-51050 LIFE INSURANCE 180.36 229.20 71.31 338.00 338.00 0.00 0.00% 100-1065-51060 DENTAL INSURANCE 1,126.48 1,049.94 210.50 1,236.00 1,236.00 0.00 0.00% 100-1065-51070 MEDICARE TAX 657.41 918.18 202.81 1,099.00 1,221.00 122.00 11.10% 100-1065-51075 EMPLOYMENT TRAINING TAX (ETT) 6.85 10.60 0.06 14.00 0.00 -14.00 -100.00% 100-1065-51080 DEFERRED COMPENSATION 327.68 585.12 125.07 660.00 660.00 0.00 0.00% 100-1065-60010 OFFICE SUPPLIES 115.34 104.43 100.13 100.00 100.00 0.00 0.00% 100-1065-60020 DEPARTMENT SUPPLIES 4,880.82 5,422.71 1,082.34 5,500.00 5,500.00 0.00 0.00% 100-1065-60030 POSTAGE 55.98 52.50 10.04 75.00 75.00 0.00 0.00% 100-1065-60050 TRAINING AND MEETINGS 0.00 225.00 0.00 1,000.00 1,000.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 7 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1065-60070 PHONE AND INTERNET 1,723.03 1,744.44 342.49 1,750.00 1,750.00 0.00 0.00% 100-1065-60080 UTILITIES 21,437.66 20,291.07 4,486.51 22,000.00 22,000.00 0.00 0.00% 100-1065-60090 RENTS AND LEASES 4,259.78 4,189.23 287.95 3,650.00 3,650.00 0.00 0.00% 100-1065-60110 UNIFORM AND CLOTHING 700.00 1,143.86 122.04 1,150.00 1,150.00 0.00 0.00% 100-1065-60120 SMALL TOOLS 148.56 200.00 300.00 400.00 400.00 0.00 0.00% 100-1065-61010 PROFESSIONAL SERVICES 43,686.44 1,120.78 20.07 1,500.00 1,500.00 0.00 0.00% 100-1065-61050 TEMPORARY EMPLOYEE SERVICES 17,277.44 21,882.04 1,237.50 0.00 0.00 0.00 0.00% 100-1065-62010 MAINTENANCE BUILDINGS AND GROUNDS3,674.06 890.29 686.40 2,000.00 2,000.00 0.00 0.00% 100-1065-62030 MAINTENANCE OF EQUIPMENT 885.10 1,200.15 147.64 1,200.00 1,200.00 0.00 0.00% 100-1065-62040 FUEL 500.00 752.65 197.78 1,000.00 1,000.00 0.00 0.00% 100-1065-70050 OTHER EQUIPMENT 1,694.18 1,958.42 0.00 5,000.00 5,000.00 0.00 0.00% 100-1070-50010 SALARIES-REGULAR 56,945.76 54,479.67 12,974.87 72,570.00 60,058.00 -12,512.00 -17.24% 100-1070-50030 OVERTIME 4,391.97 5,584.59 1,347.78 5,200.00 5,200.00 0.00 0.00% 100-1070-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM4,228.10 4,094.90 1,041.66 6,829.00 5,532.00 -1,297.00 -18.99% 100-1070-51020 MEDICAL INSURANCE 17,247.19 15,071.12 5,015.29 19,950.00 18,760.00 -1,190.00 -5.96% 100-1070-51030 UNEMPLOYMENT INSURANCE 154.95 180.00 54.72 448.00 402.00 -46.00 -10.27% 100-1070-51040 WORKERS' COMPENSATION 7,904.18 6,194.65 1,531.74 8,126.00 6,947.00 -1,179.00 -14.51% 100-1070-51050 LIFE INSURANCE 254.28 223.06 43.65 288.00 250.00 -38.00 -13.19% 100-1070-51060 DENTAL INSURANCE 2,010.43 1,681.59 518.65 1,980.00 1,760.00 -220.00 -11.11% 100-1070-51070 MEDICARE TAX 881.19 847.10 202.92 1,052.00 946.00 -106.00 -10.08% 100-1070-51075 EMPLOYMENT TRAINING TAX (ETT) 7.35 10.35 3.24 14.00 0.00 -14.00 -100.00% 100-1070-51080 DEFERRED COMPENSATION 562.91 540.39 139.51 600.00 540.00 -60.00 -10.00% 100-1070-60010 OFFICE SUPPLIES 40.88 38.82 0.00 200.00 200.00 0.00 0.00% 100-1070-60020 DEPARTMENT SUPPLIES 3,807.08 3,879.66 85.97 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 600.00 0.00 0.00 600.00 600.00 0.00 0.00% 100-1070-60070 PHONE AND INTERNET 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1070-60110 UNIFORM AND CLOTHING 2,292.25 2,829.76 313.78 2,500.00 2,500.00 0.00 0.00% 100-1070-60120 SMALL TOOLS 609.47 349.09 150.91 500.00 500.00 0.00 0.00% 100-1070-61010 PROFESSIONAL SERVICES 6,305.86 1,919.51 0.00 5,000.00 5,000.00 0.00 0.00% 100-1070-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1070-62010 MAINTENANCE BUILDINGS AND GROUNDS500.00 241.99 0.00 500.00 500.00 0.00 0.00% 100-1070-62030 MAINTENANCE OF EQUIPMENT 842.85 626.95 97.30 1,000.00 1,000.00 0.00 0.00% 100-1070-62040 FUEL 2,206.96 1,939.34 277.63 2,000.00 2,000.00 0.00 0.00% 100-1070-70040 VEHICLES 405.51 0.00 0.00 0.00 0.00 0.00 0.00% 100-1070-70050 OTHER EQUIPMENT 498.34 0.00 0.00 17,500.00 17,500.00 0.00 0.00% 100-1075-60020 DEPARTMENT SUPPLIES 200.00 200.07 32.44 200.00 200.00 0.00 0.00% 100-1075-60070 PHONE AND INTERNET 3,101.42 3,140.00 616.49 3,150.00 3,150.00 0.00 0.00% 100-1075-60120 SMALL TOOLS 1,000.00 300.00 0.00 300.00 300.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 8 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1075-61010 PROFESSIONAL SERVICES 0.00 465.00 100.00 800.00 800.00 0.00 0.00% 100-1075-62020 MAINTENANCE VEHICLES 13,716.21 13,998.41 1,617.15 12,000.00 12,000.00 0.00 0.00% 100-1075-62030 MAINTENANCE OF EQUIPMENT 741.01 1,000.12 64.84 1,000.00 1,000.00 0.00 0.00% 100-1075-62040 FUEL 2,127.10 2,499.99 347.05 2,000.00 2,000.00 0.00 0.00% 100-1075-70040 VEHICLES 0.00 55,797.43 0.00 0.00 0.00 0.00 0.00% 100-9999-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM107,722.09 126,573.60 171,603.69 112,232.00 171,161.00 58,929.00 52.51% 100-9999-60100 INSURANCE AND SURETIES 44,100.82 56,088.53 56,209.60 84,990.00 74,296.60 -10,693.40 -12.58% 100-9999-61010 PROFESSIONAL SERVICES 1,010.88 735.00 735.00 1,000.00 1,000.00 0.00 0.00% 100-9999-64060 TAX ADMINISTRATION 6,260.05 6,459.00 0.00 6,500.00 6,500.00 0.00 0.00% 100-9999-66000 TRANSFER OUT 133,459.00 69,347.00 0.00 68,128.00 113,822.00 45,694.00 67.07% 100-9999-66010 IT REPLACEMENT 0.00 5,000.00 0.00 5,000.00 5,000.00 0.00 0.00% Total Expense: 3,715,214.77 3,871,851.83 750,687.12 4,280,371.00 4,389,991.60 109,620.60 2.56% Total Fund: 100 - GENERAL FUND: 66,966.13 839,015.41 -635,897.04 -1,124.00 -21,786.60 -20,662.60 1,838.31% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Revenue
105-9999-46040 INTEREST EARNED 862.80 1,764.79 305.36 0.00 0.00 0.00 0.00% 105-9999-49010 TRANSFER IN 124,709.00 61,847.00 0.00 60,403.00 106,097.00 45,694.00 75.65% Total Revenue: 125,571.80 63,611.79 305.36 60,403.00 106,097.00 45,694.00 75.65% Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 125,571.80 63,611.79 305.36 60,403.00 106,097.00 45,694.00 75.65% Fund: 210 - SEWER
Revenue
210-2110-45500 SEWER SERVICE REVENUE 2,392,098.90 2,434,595.67 618,951.66 2,440,000.00 2,440,000.00 0.00 0.00% 210-2110-46040 INTEREST EARNED 2,436.53 5,148.93 924.38 0.00 0.00 0.00 0.00% 210-2110-46080 PENALTIES 36,451.74 34,159.68 8,085.77 35,000.00 35,000.00 0.00 0.00% 210-2110-46120 MISCELLANEOUS REVENUE 10,601.45 12,879.29 11,288.47 11,000.00 11,000.00 0.00 0.00% 210-2120-49010 TRANSFER IN 0.00 252,516.00 0.00 252,516.00 252,516.00 0.00 0.00% Total Revenue: 2,441,588.62 2,739,299.57 639,250.28 2,738,516.00 2,738,516.00 0.00 0.00% Expense
210-2110-50010 SALARIES-REGULAR 209,596.79 180,024.13 41,199.24 274,769.00 246,019.00 -28,750.00 -10.46% 210-2110-50030 OVERTIME 8,601.08 6,070.00 1,271.80 5,000.00 5,000.00 0.00 0.00% 210-2110-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM-116,014.54 46,027.28 33,129.83 67,715.00 50,752.00 -16,963.00 -25.05% 210-2110-51020 MEDICAL INSURANCE 46,345.59 41,890.35 10,499.59 57,910.00 61,303.00 3,393.00 5.86% 210-2110-51030 UNEMPLOYMENT INSURANCE 523.35 418.44 53.65 1,657.00 1,964.00 307.00 18.53% 210-2110-51040 WORKERS' COMPENSATION 19,760.44 16,648.56 4,116.66 16,801.00 13,500.00 -3,301.00 -19.65% 210-2110-51050 LIFE INSURANCE 748.43 620.57 184.59 1,101.00 1,176.00 75.00 6.81% 210-2110-51060 DENTAL INSURANCE 5,429.11 4,606.91 1,107.70 6,197.00 6,299.00 102.00 1.65% 210-2110-51070 MEDICARE TAX 3,097.83 2,578.02 601.80 3,984.00 3,040.00 -944.00 -23.69% 210-2110-51075 EMPLOYMENT TRAINING TAX (ETT) 24.43 24.31 3.14 40.00 25.00 -15.00 -37.50% Budget Comparison Report
9/20/2024 1:35:01 PM Page 9 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-2110-51080 DEFERRED COMPENSATION 1,356.93 1,352.46 316.03 1,764.00 2,364.00 600.00 34.01% 210-2110-60010 OFFICE SUPPLIES 1,663.76 1,081.30 612.56 1,200.00 1,200.00 0.00 0.00% 210-2110-60020 DEPARTMENT SUPPLIES 574.57 653.78 124.43 1,000.00 1,000.00 0.00 0.00% 210-2110-60030 POSTAGE 17,262.18 19,581.85 1,426.10 17,000.00 17,000.00 0.00 0.00% 210-2110-60040 DUES AND PUBLICATIONS 0.00 1,000.00 0.00 1,000.00 1,000.00 0.00 0.00% 210-2110-60050 TRAINING AND MEETINGS 167.41 2,700.00 0.00 5,500.00 5,500.00 0.00 0.00% 210-2110-60070 PHONE AND INTERNET 3,101.42 3,140.00 616.49 3,500.00 3,500.00 0.00 0.00% 210-2110-60090 RENTS AND LEASES 1,256.23 1,908.16 306.22 2,400.00 2,400.00 0.00 0.00% 210-2110-60100 INSURANCE AND SURETIES 55,125.60 70,104.16 70,262.00 106,238.00 92,870.75 -13,367.25 -12.58% 210-2110-60110 UNIFORM AND CLOTHING 4,088.98 4,208.97 697.20 4,800.00 4,800.00 0.00 0.00% 210-2110-60120 SMALL TOOLS 258.72 382.37 138.35 500.00 500.00 0.00 0.00% 210-2110-61005 PERMIT 0.00 7,067.00 0.00 8,500.00 8,500.00 0.00 0.00% 210-2110-61010 PROFESSIONAL SERVICES 73,174.25 99,737.93 3,353.71 108,000.00 75,000.00 -33,000.00 -30.56% 210-2110-61020 ADMINISTRATIVE SERVICES 238,000.00 261,800.00 0.00 269,654.00 359,853.00 90,199.00 33.45% 210-2110-61040 IT SERVICES 31,767.08 38,218.15 7,485.16 40,000.00 40,000.00 0.00 0.00% 210-2110-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 2,000.00 15,000.00 13,000.00 650.00% 210-2110-61060 SOFTWARE MAINTENANCE AND SUPPORT8,562.42 0.00 0.00 9,400.00 9,400.00 0.00 0.00% 210-2110-61070 LEGAL SERVICES 6,047.25 0.00 0.00 0.00 0.00 0.00 0.00% 210-2110-62020 MAINTENANCE VEHICLES 528.27 1,439.21 493.48 1,500.00 1,500.00 0.00 0.00% 210-2110-62030 MAINTENANCE OF EQUIPMENT 8,722.71 8,772.58 14.31 8,000.00 8,000.00 0.00 0.00% 210-2110-62040 FUEL 5,048.64 6,012.09 841.50 7,000.00 7,000.00 0.00 0.00% 210-2110-64020 MISCELLANEOUS BANK CHARGES 0.00 16,390.19 4,442.21 0.00 0.00 0.00 0.00% 210-2110-66000 TRANSFER OUT 289,850.00 286,100.00 0.00 284,850.00 284,850.00 0.00 0.00% 210-2110-66010 IT REPLACEMENT 2,886.15 3,750.00 0.00 5,000.00 5,000.00 0.00 0.00% 210-2110-70040 VEHICLES 0.00 0.00 0.00 25,000.00 25,000.00 0.00 0.00% 210-2120-50010 SALARIES-REGULAR 90,663.72 74,604.56 10,325.77 85,149.00 105,509.00 20,360.00 23.91% 210-2120-50030 OVERTIME 1,999.39 2,891.97 689.86 3,000.00 3,000.00 0.00 0.00% 210-2120-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM31,651.93 23,608.34 15,566.00 30,669.00 24,110.00 -6,559.00 -21.39% 210-2120-51020 MEDICAL INSURANCE 22,729.98 19,502.87 2,941.36 11,494.00 19,403.00 7,909.00 68.81% 210-2120-51030 UNEMPLOYMENT INSURANCE 205.16 198.18 0.00 627.00 942.00 315.00 50.24% 210-2120-51040 WORKERS' COMPENSATION 8,691.27 12,091.68 2,989.88 9,838.00 9,818.00 -20.00 -0.20% 210-2120-51050 LIFE INSURANCE 344.92 315.79 58.36 330.00 523.00 193.00 58.48% 210-2120-51060 DENTAL INSURANCE 2,542.93 1,964.26 286.16 1,625.00 2,713.00 1,088.00 66.95% 210-2120-51070 MEDICARE TAX 1,279.16 1,094.19 156.96 1,235.00 1,162.00 -73.00 -5.91% 210-2120-51075 EMPLOYMENT TRAINING TAX (ETT) 9.47 11.64 0.00 21.00 20.00 -1.00 -4.76% 210-2120-51080 DEFERRED COMPENSATION 716.28 631.38 101.04 180.00 690.00 510.00 283.33% 210-2120-60010 OFFICE SUPPLIES 384.57 363.63 59.74 800.00 800.00 0.00 0.00% 210-2120-60020 DEPARTMENT SUPPLIES 9,642.91 5,407.71 325.65 10,000.00 10,000.00 0.00 0.00% 210-2120-60030 POSTAGE 559.76 524.98 100.44 500.00 500.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 10 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-2120-60040 DUES AND PUBLICATIONS 25,882.00 34,013.00 0.00 36,000.00 36,000.00 0.00 0.00% 210-2120-60050 TRAINING AND MEETINGS 235.00 3,489.24 0.00 3,500.00 3,500.00 0.00 0.00% 210-2120-60070 PHONE AND INTERNET 3,711.71 3,915.40 846.82 3,700.00 3,700.00 0.00 0.00% 210-2120-60080 UTILITIES 129,862.13 130,388.60 22,256.03 130,000.00 130,000.00 0.00 0.00% 210-2120-60090 RENTS AND LEASES 1,410.03 2,448.42 343.98 2,500.00 2,500.00 0.00 0.00% 210-2120-60100 INSURANCE AND SURETIES 55,125.60 70,104.16 70,262.00 106,238.00 92,870.75 -13,367.25 -12.58% 210-2120-60110 UNIFORM AND CLOTHING 2,296.75 2,367.39 348.57 3,000.00 3,000.00 0.00 0.00% 210-2120-60120 SMALL TOOLS 248.16 535.84 281.33 800.00 800.00 0.00 0.00% 210-2120-61010 PROFESSIONAL SERVICES 55,095.59 258,098.87 4,484.23 200,000.00 180,000.00 -20,000.00 -10.00% 210-2120-61050 TEMPORARY EMPLOYEE SERVICES 34,350.70 10,801.88 0.00 20,000.00 20,000.00 0.00 0.00% 210-2120-61070 LEGAL SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 210-2120-61150 SLUDGE REMOVAL 82,375.96 70,165.80 8,261.26 80,000.00 80,000.00 0.00 0.00% 210-2120-62010 MAINTENANCE BUILDINGS AND GROUNDS2,354.19 2,999.96 301.80 4,000.00 4,000.00 0.00 0.00% 210-2120-62020 MAINTENANCE VEHICLES 1,399.87 1,413.17 18.34 1,500.00 1,500.00 0.00 0.00% 210-2120-62030 MAINTENANCE OF EQUIPMENT 20,856.98 23,526.99 21,395.67 48,000.00 48,000.00 0.00 0.00% 210-2120-62040 FUEL 11,422.47 9,966.10 1,347.85 10,000.00 10,000.00 0.00 0.00% 210-2120-66000 TRANSFER OUT 591,136.16 591,136.16 0.00 591,136.00 591,136.15 0.15 0.00% 210-2120-70050 OTHER EQUIPMENT 0.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00% Total Expense: 2,116,739.83 2,492,890.93 347,046.85 2,747,322.00 2,749,012.65 1,690.65 0.06% Total Fund: 210 - SEWER: 324,848.79 246,408.64 292,203.43 -8,806.00 -10,496.65 -1,690.65 19.20% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Revenue
215-7000-46040 INTEREST EARNED 3,370.65 6,860.99 1,105.87 0.00 0.00 0.00 0.00% 215-7000-49010 TRANSFER IN 284,850.00 284,850.00 0.00 284,850.00 284,850.00 0.00 0.00% Total Revenue: 288,220.65 291,710.99 1,105.87 284,850.00 284,850.00 0.00 0.00% Expense
215-7000-62010 MAINTENANCE BUILDINGS & GROUNDS40,499.99 12,900.00 0.00 80,623.73 80,623.73 0.00 0.00% 215-7000-64080 DEPRECIATION 1,025,362.00 0.00 0.00 0.00 0.00 0.00 0.00% 215-7000-72000 TULLY/2ND WATER/SEWER IMPROVEMENT PROJECT 662,969.45 0.00 0.00 612,000.00 612,000.00 0.00 0.00% 215-7000-73000 Vac-Con Truck Purchase 0.00 338,338.00 0.00 0.00 0.00 0.00 0.00% 215-7000-74000 SCADA 0.00 0.00 0.00 122,850.00 122,850.00 0.00 0.00% 215-7000-75000 AUGER 0.00 39,384.75 0.00 0.00 0.00 0.00 0.00% Total Expense: 1,728,831.44 390,622.75 0.00 815,473.73 815,473.73 0.00 0.00% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -1,440,610.79 -98,911.76 1,105.87 -530,623.73 -530,623.73 0.00 0.00% Fund: 220 - SEWER CAPACITY FEE
Revenue
220-7000-44910 SEWER CAPACITY FEES 459,943.13 825,300.00 220,080.00 1,375,500.00 1,100,400.00 -275,100.00 -20.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 11 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
220-7000-46040 INTEREST EARNED 359.03 760.29 292.06 0.00 0.00 0.00 0.00% Total Revenue: 460,302.16 826,060.29 220,372.06 1,375,500.00 1,100,400.00 -275,100.00 -20.00% Expense
220-7000-61010 PROFESSIONAL SERVICES 162.50 70.00 0.00 46,000.00 46,000.00 0.00 0.00% 220-7000-66000 TRANSFER OUT 0.00 252,516.00 0.00 252,516.00 252,516.00 0.00 0.00% Total Expense: 162.50 252,586.00 0.00 298,516.00 298,516.00 0.00 0.00% Total Fund: 220 - SEWER CAPACITY FEE: 460,139.66 573,474.29 220,372.06 1,076,984.00 801,884.00 -275,100.00 -25.54% Fund: 225 - WWTP EXPANSION
Revenue
225-2110-46040 INTEREST EARNED -24,497.93 101,978.23 0.00 24,570.00 24,570.00 0.00 0.00% 225-2110-49010 TRANSFER IN 348,904.98 591,136.16 0.00 591,136.00 591,136.15 0.15 0.00% 225-2110-49030 ASSET TRANSFER 242,231.18 0.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 566,638.23 693,114.39 0.00 615,706.00 615,706.15 0.15 0.00% Expense
225-2110-64030 GRANT CHARGE 101,829.16 96,936.09 0.00 91,994.00 91,994.00 0.00 0.00% Total Expense: 101,829.16 96,936.09 0.00 91,994.00 91,994.00 0.00 0.00% Total Fund: 225 - WWTP EXPANSION: 464,809.07 596,178.30 0.00 523,712.00 523,712.15 0.15 0.00% Fund: 240 - WATER
Revenue
240-2410-45100 WATER REVENUE 2,070,323.48 2,003,545.08 638,014.17 2,100,000.00 2,100,000.00 0.00 0.00% 240-2410-45122 WATER REVENUE-PROFESSIONAL SERVICES-841.75 0.00 0.00 0.00 0.00 0.00 0.00% 240-2410-45144 WATER REVENUE-CONSTRUCTION WATER4,845.54 -5,585.57 471.04 16,000.00 16,000.00 0.00 0.00% 240-2410-45190 FEE-RECONNECTION 3,370.00 2,170.00 485.00 2,600.00 2,600.00 0.00 0.00% 240-2410-46040 INTEREST EARNED 1,132.55 2,143.95 402.23 0.00 0.00 0.00 0.00% 240-2410-46080 PENALTIES 28,290.53 27,719.29 7,687.64 27,000.00 27,000.00 0.00 0.00% 240-2410-46120 MISCELLANEOUS REVENUE 0.00 1,212.91 0.00 1,000.00 1,000.00 0.00 0.00% 240-2410-49030 TRANSFER IN-ASSET 2,485,376.15 0.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 4,592,496.50 2,031,205.66 647,060.08 2,146,600.00 2,146,600.00 0.00 0.00% Expense
240-2410-50010 SALARIES-REGULAR 222,969.29 243,311.91 54,019.84 349,832.00 399,166.00 49,334.00 14.10% 240-2410-50030 OVERTIME 5,611.69 9,805.85 2,018.31 6,500.00 6,500.00 0.00 0.00% 240-2410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM-62,215.21 55,632.07 39,409.03 75,698.00 68,388.00 -7,310.00 -9.66% 240-2410-51020 MEDICAL INSURANCE 42,080.41 53,566.59 10,277.11 72,339.00 97,875.00 25,536.00 35.30% 240-2410-51030 UNEMPLOYMENT INSURANCE 525.55 519.95 2.63 2,324.00 3,309.00 985.00 42.38% 240-2410-51040 WORKERS' COMPENSATION 18,177.94 24,916.80 6,161.13 25,589.00 28,717.00 3,128.00 12.22% 240-2410-51050 LIFE INSURANCE 769.55 918.90 279.03 1,455.00 1,983.00 528.00 36.29% 240-2410-51060 DENTAL INSURANCE 4,910.73 5,602.41 1,021.35 7,140.00 9,729.00 2,589.00 36.26% Budget Comparison Report
9/20/2024 1:35:01 PM Page 12 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
240-2410-51070 MEDICARE TAX 3,237.96 3,562.45 802.70 5,073.00 4,656.00 -417.00 -8.22% 240-2410-51075 EMPLOYMENT TRAINING TAX (ETT) 24.40 30.54 0.14 42.00 43.00 1.00 2.38% 240-2410-51080 DEFERRED COMPENSATION 1,223.61 1,722.99 376.05 2,238.00 3,588.00 1,350.00 60.32% 240-2410-60010 OFFICE SUPPLIES 2,836.11 1,196.30 585.89 3,000.00 3,000.00 0.00 0.00% 240-2410-60020 DEPARTMENT SUPPLIES 75,557.75 106,675.13 41,013.31 85,000.00 85,000.00 0.00 0.00% 240-2410-60030 POSTAGE 18,381.70 20,669.97 1,627.00 18,000.00 18,000.00 0.00 0.00% 240-2410-60040 DUES AND PUBLICATIONS 29,824.32 41,545.07 7,608.46 41,951.00 41,951.00 0.00 0.00% 240-2410-60050 TRAINING AND MEETINGS 1,136.41 2,973.69 180.00 5,500.00 5,500.00 0.00 0.00% 240-2410-60060 ADVERTISING 220.15 1,825.95 0.00 0.00 0.00 0.00 0.00% 240-2410-60070 PHONE AND INTERNET 3,039.71 2,907.54 570.80 3,500.00 3,500.00 0.00 0.00% 240-2410-60080 UTILITIES 128,709.38 152,719.04 34,879.94 145,000.00 145,000.00 0.00 0.00% 240-2410-60090 RENTS AND LEASES 1,410.04 1,519.34 343.99 2,000.00 2,000.00 0.00 0.00% 240-2410-60100 INSURANCE AND SURETIES 66,152.05 84,145.82 84,314.40 127,486.00 111,444.90 -16,041.10 -12.58% 240-2410-60110 UNIFORM AND CLOTHING 5,838.63 6,708.87 1,045.69 7,000.00 7,000.00 0.00 0.00% 240-2410-60120 SMALL TOOLS 1,251.42 1,223.16 305.12 2,500.00 2,500.00 0.00 0.00% 240-2410-61010 PROFESSIONAL SERVICES 179,723.19 304,930.06 13,167.40 334,025.00 255,500.00 -78,525.00 -23.51% 240-2410-61020 ADMINISTRATIVE SERVICES 164,000.00 180,400.00 0.00 185,812.00 204,096.00 18,284.00 9.84% 240-2410-61040 IT SERVICES 31,768.69 38,220.06 7,485.56 45,000.00 45,000.00 0.00 0.00% 240-2410-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 2,000.00 5,000.00 3,000.00 150.00% 240-2410-61060 SOFTWARE MAINTENANCE AND SUPPORT9,785.63 0.00 0.00 10,000.00 10,000.00 0.00 0.00% 240-2410-61070 LEGAL SERVICES 1,847.25 855.50 150.50 0.00 0.00 0.00 0.00% 240-2410-62020 MAINTENANCE VEHICLES 577.13 1,869.77 37.86 2,500.00 2,500.00 0.00 0.00% 240-2410-62030 MAINTENANCE OF EQUIPMENT 37,068.89 27,105.09 15,971.23 51,000.00 51,000.00 0.00 0.00% 240-2410-62040 FUEL 6,743.08 6,254.85 841.50 7,000.00 7,000.00 0.00 0.00% 240-2410-64010 INTEREST EXPENSE 21,159.29 47,696.58 5,655.68 40,000.00 40,000.00 0.00 0.00% 240-2410-64020 MISCELLANEOUS BANK CHARGES 0.00 16,390.23 4,442.20 0.00 0.00 0.00 0.00% 240-2410-64080 DEPRECIATION 198,180.00 0.00 0.00 0.00 0.00 0.00 0.00% 240-2410-66000 TRANSFER OUT 190,482.00 186,732.00 0.00 185,482.00 185,482.00 0.00 0.00% 240-2410-66010 IT REPLACEMENT 0.00 3,750.00 0.00 5,000.00 5,000.00 0.00 0.00% 240-2410-70030 IMPROVEMENTS OTHER THAN BUILDINGS 0.00 0.00 0.00 0.00 73,000.00 73,000.00 0.00% 240-2410-70040 VEHICLES 1,209.08 200.00 0.00 45,000.00 45,000.00 0.00 0.00% 240-2410-70055 WATER METER REPLACEMENT 16,457.75 0.00 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 20,000.00 20,000.00 0.00 0.00% Total Expense: 1,430,675.57 1,638,104.48 334,593.85 1,921,986.00 1,997,427.90 75,441.90 3.93% Total Fund: 240 - WATER: 3,161,820.93 393,101.18 312,466.23 224,614.00 149,172.10 -75,441.90 -33.59% Budget Comparison Report
9/20/2024 1:35:01 PM Page 13 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 245 - WATER TCP123
Revenue
245-2420-46070 TCP123 FMC SETTLEMENT FUND 1,000,000.00 1,000,000.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 1,000,000.00 1,000,000.00 0.00 0.00 0.00 0.00 0.00% Expense
245-2420-61010 PROFESSIONAL SERVICES 32,530.05 38,316.64 0.00 35,000.00 35,000.00 0.00 0.00% Total Expense: 32,530.05 38,316.64 0.00 35,000.00 35,000.00 0.00 0.00% Total Fund: 245 - WATER TCP123: 967,469.95 961,683.36 0.00 -35,000.00 -35,000.00 0.00 0.00% Fund: 250 - WATER CAPACITY FEE
Revenue
250-7000-44910 WATER CAPACITY FEES 165,430.50 482,824.00 129,904.00 811,900.00 649,520.00 -162,380.00 -20.00% Total Revenue: 165,430.50 482,824.00 129,904.00 811,900.00 649,520.00 -162,380.00 -20.00% Expense
250-7000-61010 PROFESSIONAL SERVICES 162.50 70.00 0.00 75,000.00 75,000.00 0.00 0.00% Total Expense: 162.50 70.00 0.00 75,000.00 75,000.00 0.00 0.00% Total Fund: 250 - WATER CAPACITY FEE: 165,268.00 482,754.00 129,904.00 736,900.00 574,520.00 -162,380.00 -22.04% Fund: 255 - WATER FIXED ASSET REPLACEMENT
Revenue
255-7000-46040 INTEREST EARNED -122.52 4,401.40 635.88 0.00 0.00 0.00 0.00% 255-7000-47080 STATE REVOLVING FUND 4,593,904.00 1,928,993.21 -101,903.21 0.00 0.00 0.00 0.00% 255-7000-49010 TRANSFER IN 185,482.00 185,482.00 0.00 185,482.00 185,482.00 0.00 0.00% Total Revenue: 4,779,263.48 2,118,876.61 -101,267.33 185,482.00 185,482.00 0.00 0.00% Expense
255-7000-62010 MAINTENANCE BUILDINGS & GROUNDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 255-7000-66030 TRANSFER OUT-ASSET 2,485,376.15 0.00 0.00 0.00 0.00 0.00 0.00% 255-7000-71030 WELL #9 0.00 427,767.82 0.00 0.00 0.00 0.00 0.00% 255-7000-71060 WELL #8 36,195.82 0.00 0.00 0.00 0.00 0.00 0.00% 255-7000-71090 Well #3 8,437.44 0.00 0.00 0.00 0.00 0.00 0.00% 255-7000-72000 TULLY/2ND WATER/SEWER IMPROVEMENT PROJECT 128,549.21 0.00 0.00 232,000.00 232,000.00 0.00 0.00% 255-7000-73000 Vac-Con Truck Purchase 0.00 112,779.00 0.00 0.00 0.00 0.00 0.00% 255-7000-74000 SCADA 0.00 0.00 0.00 112,850.00 122,850.00 10,000.00 8.86% Total Expense: 2,658,558.62 540,546.82 0.00 344,850.00 354,850.00 10,000.00 2.90% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: 2,120,704.86 1,578,329.79 -101,267.33 -159,368.00 -169,368.00 -10,000.00 6.27% Fund: 270 - COMMUNITY/SENIOR CENTER
Revenue
270-2710-46020 RENTAL REVENUE 5,934.34 13,100.00 5,126.66 15,000.00 15,000.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 14 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
270-2710-46120 MISCELLANOUS REVENUE 0.00 280,553.61 0.00 0.00 0.00 0.00 0.00% 270-2710-47590 INFRASTRUCTURE GRANT 0.00 63,599.76 0.00 0.00 0.00 0.00 0.00% 270-2710-49010 TRANSFER IN 3,750.00 7,500.00 0.00 7,725.00 8,025.00 300.00 3.88% Total Revenue: 9,684.34 364,753.37 5,126.66 22,725.00 23,025.00 300.00 1.32% Expense
270-2710-60020 DEPARTMENT SUPPLIES 1,300.00 1,202.36 208.03 1,300.00 1,300.00 0.00 0.00% 270-2710-60080 UTILITIES 5,948.30 5,898.01 1,113.56 6,000.00 6,000.00 0.00 0.00% 270-2710-61010 PROFESSIONAL SERVICES 232,676.43 106,691.68 0.00 110,000.00 110,000.00 0.00 0.00% 270-2710-61080 PEST CONTROL 1,599.00 1,725.00 451.50 1,750.00 1,750.00 0.00 0.00% 270-2710-61090 JANITORIAL SERVICES 5,516.13 6,815.00 2,100.00 7,500.00 7,500.00 0.00 0.00% 270-2710-62010 MAINTENANCE BUILDINGS AND GROUNDS1,506.92 7,947.93 0.00 1,500.00 1,500.00 0.00 0.00% 270-2710-62030 MAINTENANCE OF EQUIPMENT 0.00 62.13 70.72 2,800.00 2,800.00 0.00 0.00% 270-2710-64080 DEPRECIATION 24,176.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 272,722.78 130,342.11 3,943.81 130,850.00 130,850.00 0.00 0.00% Total Fund: 270 - COMMUNITY/SENIOR CENTER: -263,038.44 234,411.26 1,182.85 -108,125.00 -107,825.00 300.00 -0.28% Fund: 280 - USF COMMUNITY CENTER
Revenue
280-2810-46020 RENTAL REVENUE 2,210.00 625.00 0.00 1,000.00 1,000.00 0.00 0.00% Total Revenue: 2,210.00 625.00 0.00 1,000.00 1,000.00 0.00 0.00% Expense
280-2810-60010 OFFICE SUPPLIES 704.47 477.01 210.08 400.00 400.00 0.00 0.00% 280-2810-60020 DEPARTMENT SUPPLIES 300.00 291.16 133.84 500.00 500.00 0.00 0.00% 280-2810-60080 UTILITIES 3,329.50 2,576.22 329.65 3,200.00 3,200.00 0.00 0.00% 280-2810-62010 MAINTENANCE BUILDINGS AND GROUNDS500.00 133.73 0.00 500.00 500.00 0.00 0.00% 280-2810-62030 MAINTENANCE OF EQUIPMENT 696.88 88.06 0.00 700.00 700.00 0.00 0.00% 280-2810-64040 MISCELLANEOUS 0.00 300.00 0.00 0.00 0.00 0.00 0.00% 280-2810-66000 TRANSFER OUT 0.00 7,620.00 0.00 7,849.00 8,153.00 304.00 3.87% Total Expense: 5,530.85 11,486.18 673.57 13,149.00 13,453.00 304.00 2.31% Total Fund: 280 - USF COMMUNITY CENTER: -3,320.85 -10,861.18 -673.57 -12,149.00 -12,453.00 -304.00 2.50% Fund: 310 - GARBAGE
Revenue
310-3110-45010 GARBAGE SERVICE REVENUE 911,927.15 949,695.39 244,342.10 950,000.00 950,000.00 0.00 0.00% 310-3110-46040 INTEREST EARNED 37.75 178.33 48.04 0.00 0.00 0.00 0.00% Total Revenue: 911,964.90 949,873.72 244,390.14 950,000.00 950,000.00 0.00 0.00% Expense
310-3110-61010 PROFESSIONAL SERVICES 852,506.03 863,690.32 155,035.96 855,000.00 855,000.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 15 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
310-3110-61030 FRANCHISE FEE 67,601.17 75,103.50 0.00 75,000.00 75,000.00 0.00 0.00% Total Expense: 920,107.20 938,793.82 155,035.96 930,000.00 930,000.00 0.00 0.00% Total Fund: 310 - GARBAGE: -8,142.30 11,079.90 89,354.18 20,000.00 20,000.00 0.00 0.00% Fund: 320 - GAS TAX 2103
Revenue
320-8000-46040 INTEREST EARNED 171.50 218.02 67.30 0.00 0.00 0.00 0.00% 320-8000-47410 HIGHWAY USER TAX 61,085.11 74,226.71 15,922.36 71,368.00 71,368.00 0.00 0.00% Total Revenue: 61,256.61 74,444.73 15,989.66 71,368.00 71,368.00 0.00 0.00% Expense
320-8000-60020 DEPARTMENT SUPPLIES 0.00 1,670.02 0.00 2,000.00 2,000.00 0.00 0.00% 320-8000-61140 STREET STRIPING 0.00 35,000.00 0.00 35,000.00 35,000.00 0.00 0.00% 320-8000-66000 TRANSFER OUT 3,600.00 3,600.00 0.00 3,708.00 3,852.00 144.00 3.88% 320-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 0.00 257,253.00 257,253.00 0.00 0.00% Total Expense: 3,600.00 40,270.02 0.00 297,961.00 298,105.00 144.00 0.05% Total Fund: 320 - GAS TAX 2103: 57,656.61 34,174.71 15,989.66 -226,593.00 -226,737.00 -144.00 0.06% Fund: 321 - GAS TAX 2105
Revenue
321-8000-46040 INTEREST EARNED 74.48 159.85 32.02 0.00 0.00 0.00 0.00% 321-8000-47410 HIGHWAY USER TAX 42,664.65 49,632.11 8,131.80 47,752.00 47,752.00 0.00 0.00% Total Revenue: 42,739.13 49,791.96 8,163.82 47,752.00 47,752.00 0.00 0.00% Expense
321-8000-60020 DEPARTMENT SUPPLIES 6,646.05 7,186.23 410.21 6,500.00 6,500.00 0.00 0.00% 321-8000-61010 PROFESSIONAL SERVICES 0.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 321-8000-66000 TRANSFER OUT 17,000.00 17,000.00 0.00 17,510.00 18,190.00 680.00 3.88% 321-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 0.00 115,345.00 115,345.00 0.00 0.00% Total Expense: 23,646.05 24,186.23 410.21 140,355.00 141,035.00 680.00 0.48% Total Fund: 321 - GAS TAX 2105: 19,093.08 25,605.73 7,753.61 -92,603.00 -93,283.00 -680.00 0.73% Fund: 322 - GAS TAX 2106
Revenue
322-8000-47410 HIGHWAY USER TAX 29,701.56 34,149.53 5,664.03 32,465.00 32,465.00 0.00 0.00% Total Revenue: 29,701.56 34,149.53 5,664.03 32,465.00 32,465.00 0.00 0.00% Expense
322-8000-60080 UTILITIES 48,169.09 47,656.74 6,900.10 45,000.00 45,000.00 0.00 0.00% Total Expense: 48,169.09 47,656.74 6,900.10 45,000.00 45,000.00 0.00 0.00% Total Fund: 322 - GAS TAX 2106: -18,467.53 -13,507.21 -1,236.07 -12,535.00 -12,535.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 16 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 323 - GAS TAX 2107
Revenue
323-8000-47410 HIGHWAY USER TAX 58,144.84 67,255.85 10,142.04 65,122.00 65,122.00 0.00 0.00% 323-9999-49010 TRANSFER IN 0.00 9,714.00 0.00 9,815.00 9,815.00 0.00 0.00% Total Revenue: 58,144.84 76,969.85 10,142.04 74,937.00 74,937.00 0.00 0.00% Expense
323-8000-61010 PROFESSIONAL SERVICES 22,740.84 23,895.84 3,790.14 25,000.00 25,000.00 0.00 0.00% 323-8000-66000 TRANSFER OUT 25,000.00 25,000.00 0.00 25,750.00 26,750.00 1,000.00 3.88% Total Expense: 47,740.84 48,895.84 3,790.14 50,750.00 51,750.00 1,000.00 1.97% Total Fund: 323 - GAS TAX 2107: 10,404.00 28,074.01 6,351.90 24,187.00 23,187.00 -1,000.00 -4.13% Fund: 324 - GAS TAX 2107.5
Revenue
324-8000-47410 HIGHWAY USER TAX 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Total Revenue: 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Expense
324-8000-66000 TRANSFER OUT 1,000.00 1,000.00 0.00 1,000.00 1,000.00 0.00 0.00% Total Expense: 1,000.00 1,000.00 0.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 2,000.00 1,000.00 1,000.00 0.00 0.00% Fund: 325 - MEASURE L SALES TAX - ROADS
Revenue
325-8000-41020 TAX-LOCAL STREETS AND ROADS 377,910.13 379,372.37 0.00 350,000.00 350,000.00 0.00 0.00% 325-8000-41025 INTEREST-STREETS & ROADS 701.31 34,457.50 0.00 0.00 0.00 0.00 0.00% 325-8000-41040 TAX-TRAFFIC MANAGEMENT 75,582.00 77,064.91 0.00 70,000.00 70,000.00 0.00 0.00% 325-8000-41045 INTEREST-TRAFFIC MANAGEMENT 140.26 5,701.09 0.00 0.00 0.00 0.00 0.00% 325-8000-41050 TAX-BIKE AND PEDESTRIAN 37,825.66 41,382.98 0.00 35,000.00 35,000.00 0.00 0.00% 325-8000-41055 INTEREST-BIKE & PEDESTRIAN 35.48 0.00 0.00 0.00 0.00 0.00 0.00% 325-8000-46040 INTEREST EARNED 1,120.45 2,546.46 443.84 0.00 0.00 0.00 0.00% Total Revenue: 493,315.29 540,525.31 443.84 455,000.00 455,000.00 0.00 0.00% Expense
325-8000-80015 STREET OVERLAY-MISC 6,352.50 2,145.00 0.00 5,000.00 5,000.00 0.00 0.00% 325-8000-80080 RADAR FEEDBACK SIGNS 0.00 7,011.88 0.00 0.00 0.00 0.00 0.00% 325-8000-80100 SURFACE IMPROVEMENTS 1,800.00 392,678.29 0.00 882,000.00 882,000.00 0.00 0.00% Total Expense: 8,152.50 401,835.17 0.00 887,000.00 887,000.00 0.00 0.00% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 485,162.79 138,690.14 443.84 -432,000.00 -432,000.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 17 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Revenue
326-8000-47420 SB 1-ROADS MAINTENANCE REHABILITATION 160,653.44 229,612.65 0.00 195,930.00 195,930.00 0.00 0.00% Total Revenue: 160,653.44 229,612.65 0.00 195,930.00 195,930.00 0.00 0.00% Expense
326-8000-80020 WHITMORE SIDEWALK IMPROVEMENT PROJECT 74,400.87 76,310.39 817.00 167,579.00 167,579.00 0.00 0.00% Total Expense: 74,400.87 76,310.39 817.00 167,579.00 167,579.00 0.00 0.00% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 86,252.57 153,302.26 -817.00 28,351.00 28,351.00 0.00 0.00% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Revenue
370-7000-44910 DEVELOPMENT IMPACT FEES 30,240.00 75,972.00 17,052.00 100,800.00 80,000.00 -20,800.00 -20.63% 370-7000-44920 DOWNTOWN REVITALIZATION 0.00 27,750.00 12,000.00 75,000.00 60,000.00 -15,000.00 -20.00% 370-7000-46040 INTEREST EARNED 193.68 413.09 95.65 0.00 0.00 0.00 0.00% Total Revenue: 30,433.68 104,135.09 29,147.65 175,800.00 140,000.00 -35,800.00 -20.36% Expense
370-7000-61010 PROFESSIONAL SERVICES 0.00 70.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 0.00 70.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 30,433.68 104,065.09 29,147.65 175,800.00 140,000.00 -35,800.00 -20.36% Fund: 371 - TRENCH CUT FUND
Expense
371-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 0.00 222,093.00 222,093.00 0.00 0.00% Total Expense: 0.00 0.00 0.00 222,093.00 222,093.00 0.00 0.00% Total Fund: 371 - TRENCH CUT FUND: 0.00 0.00 0.00 222,093.00 222,093.00 0.00 0.00% Fund: 372 - IT RESERVE
Revenue
372-3720-46040 INTEREST EARNED 79.59 178.70 29.84 0.00 0.00 0.00 0.00% 372-3720-49010 TRANSFER IN 15,000.00 15,000.00 0.00 15,000.00 15,000.00 0.00 0.00% Total Revenue: 15,079.59 15,178.70 29.84 15,000.00 15,000.00 0.00 0.00% Expense
372-3720-70060 SOFTWARE 0.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00% 372-3720-70070 COMPUTER HARDWARE 10,843.52 15,866.61 0.00 30,000.00 85,000.00 55,000.00 183.33% Total Expense: 10,843.52 15,866.61 0.00 35,000.00 90,000.00 55,000.00 157.14% Total Fund: 372 - IT RESERVE: 4,236.07 -687.91 29.84 -20,000.00 -75,000.00 -55,000.00 275.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 18 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 374 - DIABILITY ACCESS AND EDUCATION
Revenue
374-3740-46055 CASP REVENUE 1,077.30 1,121.76 95.76 1,200.00 1,200.00 0.00 0.00% Total Revenue: 1,077.30 1,121.76 95.76 1,200.00 1,200.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,077.30 1,121.76 95.76 1,200.00 1,200.00 0.00 0.00% Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
Revenue
380-9999-40010 CLFRF TRANCHE FUNDS RECEIVED 667,147.11 0.00 0.00 242,488.00 242,488.00 0.00 0.00% Total Revenue: 667,147.11 0.00 0.00 242,488.00 242,488.00 0.00 0.00% Expense
380-1055-50020 SALARIES-EXTRA HELP 39,405.00 48,297.00 4,983.00 40,000.00 40,000.00 0.00 0.00% 380-1055-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM- CONTRACT EE 217.54 1,839.31 0.00 0.00 0.00 0.00 0.00% 380-1055-51030 UNEMPLOYMENT INSURANCE 312.80 238.01 0.00 0.00 0.00 0.00 0.00% 380-1055-51070 MEDICARE TAX 3,014.49 3,694.40 381.56 3,060.00 3,060.00 0.00 0.00% 380-1055-51075 EMPLOYMENT TRAINING TAX 14.01 14.01 0.00 0.00 0.00 0.00 0.00% 380-2000-61010 EC-2 PROFESSIONAL SERVICES 5,891.80 5,000.00 0.00 6,000.00 6,000.00 0.00 0.00% 380-4000-51000 EC 4-CLFRF/ARPA-PREMIUM PAY 70,759.53 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61000 SCANNERS 5,328.47 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61001 CARPORTS 40,151.30 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61002 ARPA-CHRISTMAS TREE 11,961.50 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61003 ARPA-A/C UNITS 67,056.10 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61004 ARPA-4TH ST CONCRETE-COMM CTR/POL SVCS 115,309.81 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61006 STORMWATER PUMPS TULLY/HATCH-STARN PARK 24,390.00 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61007 COMMUNITY SENIOR CENTER IMPROVEMENTS 168,635.97 90,716.08 0.00 0.00 0.00 0.00 0.00% 380-6000-61008 3RD STREET ADA 33,155.00 360.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61009 NEW OFFICES- PLANNING/BUILDING 64,999.37 4,150.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61010 Professional Services 3,600.00 1,637.50 0.00 0.00 0.00 0.00 0.00% 380-6000-61011 HUGHSON CIVIC CENTER 0.00 24,032.37 0.00 102,808.00 102,808.00 0.00 0.00% 380-6000-61012 SR. CENTER/ CITY HALL OUTSIDE PAINT 0.00 22,161.75 0.00 0.00 0.00 0.00 0.00% 380-6000-61013 SR. CENTER/ CITY HALL GUTTERS 0.00 5,000.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61014 STARN PARK SHADE REPLACEMENT 0.00 2,344.02 0.00 0.00 0.00 0.00 0.00% 380-6000-61015 STARN PARK- SHADE PAINTING 0.00 4,100.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61016 EUCLID PLAYGROUND SHADE 0.00 23,005.85 0.00 0.00 0.00 0.00 0.00% 380-6000-61017 VOLT SCHOLARSHIPS 0.00 25,000.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61018 HUGHSON AVE ADA PARKING 0.00 44,511.70 0.00 0.00 0.00 0.00 0.00% 380-6000-61019 MASTER FEE SCHEDULE 0.00 1,515.00 2,030.00 57,346.00 57,346.00 0.00 0.00% 380-6000-61020 SIDEWALK REPAIRS 867.65 52,020.50 0.00 0.00 0.00 0.00 0.00% 380-6000-61025 STARN PARK SECURITY SYSTEM 0.00 4,890.00 0.00 0.00 0.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 19 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
380-6000-64040 ARPA-MISCELLANEOUS 12,076.77 5,800.13 0.00 0.00 0.00 0.00 0.00% 380-7000-61021 CONCRETE CUTTER 0.00 6,586.58 0.00 0.00 0.00 0.00 0.00% 380-7000-61022 ASPHALT GRINDER 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 380-7000-61023 ENCLOSED TRAILER 0.00 12,827.00 0.00 4,000.00 4,000.00 0.00 0.00% 380-7000-61024 DOWNTOWN MONUMENT SIGN 0.00 24,394.91 0.00 29,274.00 29,274.00 0.00 0.00% Total Expense: 667,147.11 414,136.12 7,394.56 242,488.00 242,488.00 0.00 0.00% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 -414,136.12 -7,394.56 0.00 0.00 0.00 0.00% Fund: 383 - VEHICLE ABATEMENT
Revenue
383-3830-47040 ABANDONED VEHICLE ABATEMENT 42,316.09 55,195.30 -9,036.51 37,000.00 37,000.00 0.00 0.00% Total Revenue: 42,316.09 55,195.30 -9,036.51 37,000.00 37,000.00 0.00 0.00% Expense
383-3830-66000 TRANSFER OUT 20,000.00 28,000.00 0.00 37,000.00 37,000.00 0.00 0.00% Total Expense: 20,000.00 28,000.00 0.00 37,000.00 37,000.00 0.00 0.00% Total Fund: 383 - VEHICLE ABATEMENT: 22,316.09 27,195.30 -9,036.51 0.00 0.00 0.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FUND
Revenue
384-3840-46040 INTEREST EARNED 367.09 807.01 148.75 0.00 0.00 0.00 0.00% 384-3840-47060 SUPPLEMENTAL LAW ENFORCEMENT SERVICES 165,959.67 251,430.21 0.00 167,300.00 167,300.00 0.00 0.00% Total Revenue: 166,326.76 252,237.22 148.75 167,300.00 167,300.00 0.00 0.00% Expense
384-3840-60070 PHONE AND INTERNET 13,810.72 4,561.20 760.20 6,000.00 6,000.00 0.00 0.00% 384-3840-60080 UTILITIES 1,777.07 1,785.27 324.84 1,800.00 1,800.00 0.00 0.00% 384-3840-61010 PROFESSIONAL SERVICES 5,000.00 5,000.00 0.00 5,000.00 5,000.00 0.00 0.00% 384-3840-66000 TRANSFER OUT 0.00 150,000.00 0.00 154,500.00 160,500.00 6,000.00 3.88% Total Expense: 20,587.79 161,346.47 1,085.04 167,300.00 173,300.00 6,000.00 3.59% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 145,738.97 90,890.75 -936.29 0.00 -6,000.00 -6,000.00 0.00% Fund: 392 - 94-STBG-799 HOUSING REHAB
Revenue
392-3900-46040 INTEREST EARNED 160.67 329.59 55.07 0.00 0.00 0.00 0.00% 392-3900-46060 PROGRAM INCOME-CDBG LOAN REPAYMENT 1,071.14 944.16 130.52 1,200.00 1,200.00 0.00 0.00% Total Revenue: 1,231.81 1,273.75 185.59 1,200.00 1,200.00 0.00 0.00% Total Fund: 392 - 94-STBG-799 HOUSING REHAB: 1,231.81 1,273.75 185.59 1,200.00 1,200.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 20 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 394 - 96-STBG-1013 REHAB
Revenue
394-3900-46040 INTEREST EARNED 146.86 300.61 50.04 0.00 0.00 0.00 0.00% Total Revenue: 146.86 300.61 50.04 0.00 0.00 0.00 0.00% Total Fund: 394 - 96-STBG-1013 REHAB: 146.86 300.61 50.04 0.00 0.00 0.00 0.00% Fund: 420 - TRANPORTATION STREET PROJECTS
Revenue
420-8000-47550 GRANT-RSTP-WHITMORE CROSSWALK 1,417.89 1,493.69 0.00 1,500.00 1,500.00 0.00 0.00% Total Revenue: 1,417.89 1,493.69 0.00 1,500.00 1,500.00 0.00 0.00% Expense
420-8000-80020 WHITMORE CROSSWALK 450.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 450.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 420 - TRANPORTATION STREET PROJECTS: 967.89 1,493.69 0.00 1,500.00 1,500.00 0.00 0.00% Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG
Revenue
425-8000-47560 GRANT-CDBG-2ND STREET SIDEWALK INFILL 0.00 0.00 0.00 366,375.00 366,375.00 0.00 0.00% 425-8000-47580 GRANT-CDBG-WALKER LANE 6,600.00 429,946.77 0.00 0.00 0.00 0.00 0.00% Total Revenue: 6,600.00 429,946.77 0.00 366,375.00 366,375.00 0.00 0.00% Expense
425-8000-80030 2ND STREET SIDEWALK INFILL 0.00 575.00 0.00 366,375.00 366,375.00 0.00 0.00% 425-8000-80580 WALKER LANE 21,172.50 389,416.93 0.00 0.00 0.00 0.00 0.00% Total Expense: 21,172.50 389,991.93 0.00 366,375.00 366,375.00 0.00 0.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: -14,572.50 39,954.84 0.00 0.00 0.00 0.00 0.00% Fund: 450 - STORM DRAIN DEV IMPACT FEE
Revenue
450-7000-44910 DEVELOPMENT IMPACT FEES 95,125.98 166,026.00 49,921.75 143,514.00 120,000.00 -23,514.00 -16.38% 450-7000-46040 INTEREST EARNED 599.53 1,235.35 201.60 0.00 0.00 0.00 0.00% Total Revenue: 95,725.51 167,261.35 50,123.35 143,514.00 120,000.00 -23,514.00 -16.38% Expense
450-7000-61010 PROFESSIONAL SERVICES 31,131.92 87,685.83 0.00 150,000.00 150,000.00 0.00 0.00% 450-7000-73000 Vac-Con Truck Purchase 0.00 112,778.23 0.00 0.00 0.00 0.00 0.00% Total Expense: 31,131.92 200,464.06 0.00 150,000.00 150,000.00 0.00 0.00% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: 64,593.59 -33,202.71 50,123.35 -6,486.00 -30,000.00 -23,514.00 362.53% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Revenue
451-7000-44910 DEVELOPMENT IMPACT FEES 97,252.44 179,950.00 49,634.55 305,000.00 244,000.00 -61,000.00 -20.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 21 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
451-7000-46040 INTEREST EARNED 1,225.02 2,546.67 469.29 0.00 0.00 0.00 0.00% Total Revenue: 98,477.46 182,496.67 50,103.84 305,000.00 244,000.00 -61,000.00 -20.00% Expense
451-7000-61010 PROFESSIONAL SERVICES 1,150.00 70.00 0.00 2,000.00 2,000.00 0.00 0.00% 451-7000-70010 LAND ACQUISITION 0.00 5,000.00 0.00 230,528.00 230,528.00 0.00 0.00% Total Expense: 1,150.00 5,070.00 0.00 232,528.00 232,528.00 0.00 0.00% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 97,327.46 177,426.67 50,103.84 72,472.00 11,472.00 -61,000.00 -84.17% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Revenue
452-8000-44910 DEVELOPMENT IMPACT FEES 123,030.00 120,978.50 40,398.00 410,000.00 328,000.00 -82,000.00 -20.00% Total Revenue: 123,030.00 120,978.50 40,398.00 410,000.00 328,000.00 -82,000.00 -20.00% Expense
452-8000-61010 PROFESSIONAL SERVICES 0.00 70.00 0.00 10,000.00 10,000.00 0.00 0.00% 452-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 0.00 605,810.00 605,810.00 0.00 0.00% Total Expense: 0.00 70.00 0.00 615,810.00 615,810.00 0.00 0.00% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 123,030.00 120,908.50 40,398.00 -205,810.00 -287,810.00 -82,000.00 39.84% Fund: 453 - PARK DEV IMPACT FEE
Revenue
453-7000-44910 DEVELOPMENT IMPACT FEES 80,010.00 0.00 0.00 0.00 0.00 0.00 0.00% 453-7000-46040 INTEREST EARNED 452.01 638.20 0.00 0.00 0.00 0.00 0.00% 453-7000-47540 PER CAPITA GRANT REVENUE 0.00 0.00 0.00 182,536.00 182,536.00 0.00 0.00% Total Revenue: 80,462.01 638.20 0.00 182,536.00 182,536.00 0.00 0.00% Expense
453-7000-61010 PROFESSIONAL SERVICES 0.00 70.00 0.00 5,000.00 5,000.00 0.00 0.00% 453-7000-71055 LEBRIGHT PARK 297,913.07 480,249.29 0.00 0.00 0.00 0.00 0.00% 453-7000-71060 RESTROOM AT LEBRIGHT 0.00 298,488.75 0.00 0.00 0.00 0.00 0.00% Total Expense: 297,913.07 778,808.04 0.00 5,000.00 5,000.00 0.00 0.00% Total Fund: 453 - PARK DEV IMPACT FEE: -217,451.06 -778,169.84 0.00 177,536.00 177,536.00 0.00 0.00% Fund: 454 - PARKLAND IN LIEU
Revenue
454-7000-44910 DEVELOPMENT IMPACT FEES 59,730.00 0.00 1,991.00 0.00 0.00 0.00 0.00% 454-7000-46040 INTEREST EARNED 470.00 972.28 152.58 0.00 0.00 0.00 0.00% Total Revenue: 60,200.00 972.28 2,143.58 0.00 0.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 22 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
454-7000-61010 PROFESSIONAL SERVICES 0.00 40,068.00 0.00 65,000.00 65,000.00 0.00 0.00% Total Expense: 0.00 40,068.00 0.00 65,000.00 65,000.00 0.00 0.00% Total Fund: 454 - PARKLAND IN LIEU: 60,200.00 -39,095.72 2,143.58 -65,000.00 -65,000.00 0.00 0.00% Fund: 520 - RDA SUCCESSOR AGENCY
Revenue
520-5210-40020 TAX INCREMENT 378,664.43 412,630.82 0.00 359,724.00 359,724.00 0.00 0.00% 520-5210-46040 INTEREST EARNED 992.38 627.33 168.41 0.00 0.00 0.00 0.00% Total Revenue: 379,656.81 413,258.15 168.41 359,724.00 359,724.00 0.00 0.00% Expense
520-5210-61010 PROFESSIONAL SERVICES 11,117.90 8,100.50 0.00 12,000.00 12,000.00 0.00 0.00% 520-5210-64010 INTEREST EXPENSE 77,795.64 72,117.09 34,935.37 68,925.00 68,925.00 0.00 0.00% 520-5210-64080 DEPRECIATION 27,490.00 0.00 0.00 0.00 0.00 0.00 0.00% 520-5210-65010 RETIRE PRINCIPAL 0.00 110,000.00 115,000.00 115,000.00 115,000.00 0.00 0.00% 520-5210-66000 TRANSFER OUT 96,000.00 96,000.00 0.00 96,000.00 96,000.00 0.00 0.00% Total Expense: 212,403.54 286,217.59 149,935.37 291,925.00 291,925.00 0.00 0.00% Total Fund: 520 - RDA SUCCESSOR AGENCY: 167,253.27 127,040.56 -149,766.96 67,799.00 67,799.00 0.00 0.00% Fund: 530 - BRITTANY WOODS- LLD
Revenue
530-3405-41030 DIRECT ASSESSMENTS 8,022.00 8,022.00 -62.00 8,060.00 8,060.00 0.00 0.00% Total Revenue: 8,022.00 8,022.00 -62.00 8,060.00 8,060.00 0.00 0.00% Expense
530-3405-50010 SALARIES-REGULAR 2,552.52 4,133.40 968.52 5,022.00 5,661.00 639.00 12.72% 530-3405-50030 OVERTIME 207.84 175.57 26.19 175.00 175.00 0.00 0.00% 530-3405-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 276.61 439.48 107.06 524.00 585.00 61.00 11.64% 530-3405-51020 MEDICAL INSURANCE 641.91 597.01 160.29 804.00 808.00 4.00 0.50% 530-3405-51030 UNEMPLOYMENT INSURANCE 9.94 13.67 0.00 44.00 44.00 0.00 0.00% 530-3405-51040 WORKERS' COMPENSATION 422.56 449.12 111.05 582.00 652.00 70.00 12.03% 530-3405-51050 LIFE INSURANCE 10.17 14.39 5.12 23.00 23.00 0.00 0.00% 530-3405-51060 DENTAL INSURANCE 56.98 49.21 11.16 58.00 58.00 0.00 0.00% 530-3405-51070 MEDICARE TAX 40.04 62.76 14.07 73.00 81.00 8.00 10.96% 530-3405-51075 EMPLOYMENT TRAINING TAX (ETT) 0.46 0.72 0.00 1.00 1.00 0.00 0.00% 530-3405-51080 DEFERRED COMPENSATION 17.05 41.36 8.54 45.00 45.00 0.00 0.00% 530-3405-60080 UTILITIES 3,653.23 3,732.79 837.27 3,350.00 3,800.00 450.00 13.43% 530-3405-61010 PROFESSIONAL SERVICES 429.33 1,146.86 158.72 565.00 565.00 0.00 0.00% 530-3405-61050 TEMPORARY EMPLOYEE SERVICES 1,624.07 2,056.80 116.31 0.00 0.00 0.00 0.00% 530-3405-64040 MISCELLANEOUS 764.96 896.55 377.31 2,152.00 920.00 -1,232.00 -57.25% Budget Comparison Report
9/20/2024 1:35:01 PM Page 23 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
530-3405-66000 TRANSFER OUT 1,367.00 1,513.00 0.00 1,513.00 1,513.00 0.00 0.00% Total Expense: 12,074.67 15,322.69 2,901.61 14,931.00 14,931.00 0.00 0.00% Total Fund: 530 - BRITTANY WOODS- LLD: -4,052.67 -7,300.69 -2,963.61 -6,871.00 -6,871.00 0.00 0.00% Fund: 531 - CENTRAL HUGHSON 2- LLD
Revenue
531-3410-41030 DIRECT ASSESSMENTS 14,142.49 14,579.24 -90.75 20,874.00 14,604.00 -6,270.00 -30.04% Total Revenue: 14,142.49 14,579.24 -90.75 20,874.00 14,604.00 -6,270.00 -30.04% Expense
531-3410-50010 SALARIES-REGULAR 1,915.32 6,897.69 1,615.75 8,378.00 7,552.00 -826.00 -9.86% 531-3410-50030 OVERTIME 155.64 292.41 44.08 292.00 233.00 -59.00 -20.21% 531-3410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 207.39 732.29 179.16 875.00 780.00 -95.00 -10.86% 531-3410-51020 MEDICAL INSURANCE 480.96 997.13 267.77 1,342.00 1,077.00 -265.00 -19.75% 531-3410-51030 UNEMPLOYMENT INSURANCE 7.51 22.89 0.00 73.00 57.00 -16.00 -21.92% 531-3410-51040 WORKERS' COMPENSATION 364.56 749.16 185.24 970.00 870.00 -100.00 -10.31% 531-3410-51050 LIFE INSURANCE 7.72 24.13 8.51 39.00 31.00 -8.00 -20.51% 531-3410-51060 DENTAL INSURANCE 43.05 82.12 18.61 97.00 78.00 -19.00 -19.59% 531-3410-51070 MEDICARE TAX 29.98 103.72 24.48 121.00 109.00 -12.00 -9.92% 531-3410-51075 EMPLOYMENT TRAINING TAX (ETT) 0.31 1.27 0.00 0.00 1.00 1.00 0.00% 531-3410-51080 DEFERRED COMPENSATION 12.83 68.65 14.61 75.00 60.00 -15.00 -20.00% 531-3410-60080 UTILITIES 795.52 806.57 183.31 731.00 850.00 119.00 16.28% 531-3410-61010 PROFESSIONAL SERVICES 415.66 1,110.34 153.66 547.00 551.00 4.00 0.73% 531-3410-61050 TEMPORARY EMPLOYEE SERVICES 1,216.33 1,540.39 87.11 0.00 0.00 0.00 0.00% 531-3410-64040 MISCELLANEOUS 3,128.83 1,884.44 273.12 704.00 2,000.00 1,296.00 184.09% 531-3410-66000 TRANSFER OUT 2,000.00 2,216.00 0.00 2,216.00 2,216.00 0.00 0.00% Total Expense: 10,781.61 17,529.20 3,055.41 16,460.00 16,465.00 5.00 0.03% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: 3,360.88 -2,949.96 -3,146.16 4,414.00 -1,861.00 -6,275.00 -142.16% Fund: 532 - FEATHERS GLEN LLD
Revenue
532-3415-41030 DIRECT ASSESSMENTS 21,923.36 23,225.36 0.00 23,622.00 23,622.00 0.00 0.00% Total Revenue: 21,923.36 23,225.36 0.00 23,622.00 23,622.00 0.00 0.00% Expense
532-3415-50010 SALARIES-REGULAR 7,669.45 14,071.35 3,295.49 17,091.00 15,784.00 -1,307.00 -7.65% 532-3415-50030 OVERTIME 624.27 596.34 90.24 595.00 487.00 -108.00 -18.15% 532-3415-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 831.23 1,494.99 364.66 1,785.00 1,630.00 -155.00 -8.68% 532-3415-51020 MEDICAL INSURANCE 1,929.02 2,033.63 546.16 2,737.00 2,252.00 -485.00 -17.72% 532-3415-51030 UNEMPLOYMENT INSURANCE 29.90 46.64 0.00 149.00 122.00 -27.00 -18.12% 532-3415-51040 WORKERS' COMPENSATION 1,342.22 1,528.89 378.05 1,979.00 1,818.00 -161.00 -8.14% Budget Comparison Report
9/20/2024 1:35:01 PM Page 24 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
532-3415-51050 LIFE INSURANCE 31.74 49.38 17.53 79.00 65.00 -14.00 -17.72% 532-3415-51060 DENTAL INSURANCE 170.98 168.37 38.09 199.00 163.00 -36.00 -18.09% 532-3415-51070 MEDICARE TAX 120.52 212.67 49.15 248.00 229.00 -19.00 -7.66% 532-3415-51075 EMPLOYMENT TRAINING TAX (ETT) 1.40 2.74 0.00 0.00 3.00 3.00 0.00% 532-3415-51080 DEFERRED COMPENSATION 51.28 138.91 31.04 153.00 125.00 -28.00 -18.30% 532-3415-60080 UTILITIES 1,065.14 1,096.08 296.02 1,073.00 1,212.00 139.00 12.95% 532-3415-61010 PROFESSIONAL SERVICES 412.01 1,100.32 152.26 542.00 542.00 0.00 0.00% 532-3415-61050 TEMPORARY EMPLOYEE SERVICES 4,879.13 6,179.41 349.46 0.00 0.00 0.00 0.00% 532-3415-64040 MISCELLANEOUS 4,613.47 1,034.20 567.83 2,361.00 4,559.00 2,198.00 93.10% 532-3415-66000 TRANSFER OUT 2,918.00 3,231.00 0.00 3,231.00 3,231.00 0.00 0.00% Total Expense: 26,689.76 32,984.92 6,175.98 32,222.00 32,222.00 0.00 0.00% Total Fund: 532 - FEATHERS GLEN LLD: -4,766.40 -9,759.56 -6,175.98 -8,600.00 -8,600.00 0.00 0.00% Fund: 533 - FONTANA RANCH NORTH- LLD
Revenue
533-3420-41030 DIRECT ASSESSMENTS 28,328.78 29,655.00 0.00 30,028.00 30,028.00 0.00 0.00% Total Revenue: 28,328.78 29,655.00 0.00 30,028.00 30,028.00 0.00 0.00% Expense
533-3420-50010 SALARIES-REGULAR 1,287.97 3,517.52 823.00 4,274.00 3,870.00 -404.00 -9.45% 533-3420-50030 OVERTIME 104.31 148.91 23.05 149.00 149.00 0.00 0.00% 533-3420-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 139.44 374.21 91.16 446.00 400.00 -46.00 -10.31% 533-3420-51020 MEDICAL INSURANCE 323.36 508.21 136.44 684.00 552.00 -132.00 -19.30% 533-3420-51030 UNEMPLOYMENT INSURANCE 5.01 11.69 0.00 37.00 30.00 -7.00 -18.92% 533-3420-51040 WORKERS' COMPENSATION 256.84 382.23 94.51 495.00 446.00 -49.00 -9.90% 533-3420-51050 LIFE INSURANCE 5.06 12.24 4.33 20.00 16.00 -4.00 -20.00% 533-3420-51060 DENTAL INSURANCE 29.00 42.19 9.52 50.00 40.00 -10.00 -20.00% 533-3420-51070 MEDICARE TAX 20.42 52.97 12.56 62.00 70.00 8.00 12.90% 533-3420-51075 EMPLOYMENT TRAINING TAX (ETT) 0.19 0.58 0.00 1.00 1.00 0.00 0.00% 533-3420-51080 DEFERRED COMPENSATION 8.59 34.45 8.02 38.00 31.00 -7.00 -18.42% 533-3420-60080 UTILITIES 9,348.08 10,111.36 3,945.61 9,928.00 10,300.00 372.00 3.75% 533-3420-61010 PROFESSIONAL SERVICES 449.39 1,199.90 166.02 591.00 591.00 0.00 0.00% 533-3420-61050 TEMPORARY EMPLOYEE SERVICES 815.55 1,032.82 58.40 0.00 0.00 0.00 0.00% 533-3420-64040 MISCELLANEOUS 4,710.92 1,941.99 492.31 2,177.00 2,456.00 279.00 12.82% 533-3420-66000 TRANSFER OUT 3,712.00 4,111.00 0.00 4,111.00 4,111.00 0.00 0.00% Total Expense: 21,216.13 23,482.27 5,864.93 23,063.00 23,063.00 0.00 0.00% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 7,112.65 6,172.73 -5,864.93 6,965.00 6,965.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 25 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 534 - FONTANA RANCH SOUTH- LLD
Revenue
534-3425-41030 DIRECT ASSESSMENTS 16,954.72 18,899.64 -169.07 19,966.00 19,966.00 0.00 0.00% Total Revenue: 16,954.72 18,899.64 -169.07 19,966.00 19,966.00 0.00 0.00% Expense
534-3425-50010 SALARIES-REGULAR 1,287.97 1,500.68 430.93 1,663.00 1,874.00 211.00 12.69% 534-3425-50030 OVERTIME 104.31 33.88 23.05 58.00 58.00 0.00 0.00% 534-3425-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 139.44 127.88 32.50 174.00 194.00 20.00 11.49% 534-3425-51020 MEDICAL INSURANCE 323.36 202.75 53.36 266.00 267.00 1.00 0.38% 534-3425-51030 UNEMPLOYMENT INSURANCE 5.01 5.71 0.00 14.00 13.00 -1.00 -7.14% 534-3425-51040 WORKERS' COMPENSATION 256.84 382.23 94.51 193.00 216.00 23.00 11.92% 534-3425-51050 LIFE INSURANCE 5.06 5.48 2.72 8.00 8.00 0.00 0.00% 534-3425-51060 DENTAL INSURANCE 29.00 20.63 5.43 19.00 19.00 0.00 0.00% 534-3425-51070 MEDICARE TAX 20.42 21.81 6.89 24.00 27.00 3.00 12.50% 534-3425-51075 EMPLOYMENT TRAINING TAX (ETT) 0.19 0.25 0.00 1.00 1.00 0.00 0.00% 534-3425-51080 DEFERRED COMPENSATION 8.59 13.94 3.85 15.00 15.00 0.00 0.00% 534-3425-60080 UTILITIES 4,573.06 5,067.27 2,241.26 5,165.00 5,200.00 35.00 0.68% 534-3425-61010 PROFESSIONAL SERVICES 422.04 1,128.24 156.19 556.00 556.00 0.00 0.00% 534-3425-61050 TEMPORARY EMPLOYEE SERVICES 815.55 1,032.82 58.40 0.00 0.00 0.00 0.00% 534-3425-64040 MISCELLANEOUS 3,426.97 1,478.29 642.31 2,530.00 2,238.00 -292.00 -11.54% 534-3425-66000 TRANSFER OUT 1,847.00 2,045.00 0.00 2,045.00 2,045.00 0.00 0.00% Total Expense: 13,264.81 13,066.86 3,751.40 12,731.00 12,731.00 0.00 0.00% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 3,689.91 5,832.78 -3,920.47 7,235.00 7,235.00 0.00 0.00% Fund: 535 - RHAPSODY I - LLD
Revenue
535-3430-41030 DIRECT ASSESSMENTS 6,710.20 6,753.20 0.00 6,794.00 6,794.00 0.00 0.00% Total Revenue: 6,710.20 6,753.20 0.00 6,794.00 6,794.00 0.00 0.00% Expense
535-3430-50010 SALARIES-REGULAR 1,305.61 2,085.35 488.23 2,532.00 2,854.00 322.00 12.72% 535-3430-50030 OVERTIME 104.31 88.55 13.23 88.00 88.00 0.00 0.00% 535-3430-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 140.57 222.36 53.52 264.00 295.00 31.00 11.74% 535-3430-51020 MEDICAL INSURANCE 323.45 301.24 80.92 405.00 407.00 2.00 0.49% 535-3430-51030 UNEMPLOYMENT INSURANCE 5.35 6.82 0.00 22.00 21.00 -1.00 -4.55% 535-3430-51040 WORKERS' COMPENSATION 256.84 225.51 55.76 293.00 329.00 36.00 12.29% 535-3430-51050 LIFE INSURANCE 5.06 7.18 2.52 12.00 12.00 0.00 0.00% 535-3430-51060 DENTAL INSURANCE 29.24 24.76 5.63 29.00 29.00 0.00 0.00% 535-3430-51070 MEDICARE TAX 20.69 31.09 7.55 37.00 41.00 4.00 10.81% 535-3430-51075 EMPLOYMENT TRAINING TAX (ETT) 0.22 0.29 0.00 0.00 1.00 1.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 26 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
535-3430-51080 DEFERRED COMPENSATION 8.75 20.87 4.35 23.00 23.00 0.00 0.00% 535-3430-60080 UTILITIES 1,975.41 1,975.41 432.63 1,721.00 2,000.00 279.00 16.21% 535-3430-61010 PROFESSIONAL SERVICES 440.27 1,175.52 162.65 579.00 579.00 0.00 0.00% 535-3430-61050 TEMPORARY EMPLOYEE SERVICES 815.55 1,032.82 58.40 0.00 0.00 0.00 0.00% 535-3430-64040 MISCELLANEOUS 927.51 762.22 492.31 1,902.00 1,228.00 -674.00 -35.44% 535-3430-66000 TRANSFER OUT 1,205.00 1,334.00 0.00 1,334.00 1,334.00 0.00 0.00% Total Expense: 7,563.83 9,293.99 1,857.70 9,241.00 9,241.00 0.00 0.00% Total Fund: 535 - RHAPSODY I - LLD: -853.63 -2,540.79 -1,857.70 -2,447.00 -2,447.00 0.00 0.00% Fund: 536 - RHAPSODY 2- LLD
Revenue
536-3435-41030 DIRECT ASSESSMENTS 15,214.15 15,594.20 -134.75 15,901.00 15,901.00 0.00 0.00% Total Revenue: 15,214.15 15,594.20 -134.75 15,901.00 15,901.00 0.00 0.00% Expense
536-3435-50010 SALARIES-REGULAR 1,287.97 2,085.35 488.23 815.00 1,796.00 981.00 120.37% 536-3435-50030 OVERTIME 162.00 88.55 13.23 28.00 75.00 47.00 167.86% 536-3435-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 140.81 222.36 53.52 85.00 187.00 102.00 120.00% 536-3435-51020 MEDICAL INSURANCE 325.19 301.24 80.92 130.00 308.00 178.00 136.92% 536-3435-51030 UNEMPLOYMENT INSURANCE 5.38 6.82 0.00 7.00 4.00 -3.00 -42.86% 536-3435-51040 WORKERS' COMPENSATION 256.84 225.51 55.76 94.00 189.00 95.00 101.06% 536-3435-51050 LIFE INSURANCE 5.11 7.18 2.52 4.00 6.00 2.00 50.00% 536-3435-51060 DENTAL INSURANCE 29.09 24.76 5.63 9.00 20.00 11.00 122.22% 536-3435-51070 MEDICARE TAX 21.30 31.09 7.55 12.00 27.00 15.00 125.00% 536-3435-51075 EMPLOYMENT TRAINING TAX (ETT) 0.21 0.29 0.00 1.00 1.00 0.00 0.00% 536-3435-51080 DEFERRED COMPENSATION 8.68 20.87 4.35 7.00 17.00 10.00 142.86% 536-3435-60080 UTILITIES 2,364.81 2,366.85 393.55 1,940.00 2,400.00 460.00 23.71% 536-3435-61010 PROFESSIONAL SERVICES 424.78 1,134.69 157.03 559.00 559.00 0.00 0.00% 536-3435-61050 TEMPORARY EMPLOYEE SERVICES 815.55 1,032.82 58.40 0.00 0.00 0.00 0.00% 536-3435-64040 MISCELLANEOUS 300.00 615.00 433.17 2,598.00 700.00 -1,898.00 -73.06% 536-3435-66000 TRANSFER OUT 1,163.00 1,288.00 0.00 1,288.00 1,288.00 0.00 0.00% Total Expense: 7,310.72 9,451.38 1,753.86 7,577.00 7,577.00 0.00 0.00% Total Fund: 536 - RHAPSODY 2- LLD: 7,903.43 6,142.82 -1,888.61 8,324.00 8,324.00 0.00 0.00% Fund: 537 - SANTA FE ESTATES 1 - LLD
Revenue
537-3440-41030 DIRECT ASSESSMENTS 7,092.00 7,158.00 0.00 7,260.00 7,260.00 0.00 0.00% Total Revenue: 7,092.00 7,158.00 0.00 7,260.00 7,260.00 0.00 0.00% Expense
537-3440-50010 SALARIES-REGULAR 7,669.45 5,230.51 1,504.17 12,982.00 8,425.00 -4,557.00 -35.10% Budget Comparison Report
9/20/2024 1:35:01 PM Page 27 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
537-3440-50030 OVERTIME 624.27 119.35 78.75 451.00 193.00 -258.00 -57.21% 537-3440-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 831.23 445.20 113.73 1,356.00 717.00 -639.00 -47.12% 537-3440-51020 MEDICAL INSURANCE 1,929.02 707.20 186.35 2,079.00 1,383.00 -696.00 -33.48% 537-3440-51030 UNEMPLOYMENT INSURANCE 29.90 19.90 0.00 113.00 31.00 -82.00 -72.57% 537-3440-51040 WORKERS' COMPENSATION 1,342.22 1,331.25 329.18 1,504.00 2,144.00 640.00 42.55% 537-3440-51050 LIFE INSURANCE 31.74 19.48 9.55 60.00 32.00 -28.00 -46.67% 537-3440-51060 DENTAL INSURANCE 170.98 71.61 18.77 151.00 116.00 -35.00 -23.18% 537-3440-51070 MEDICARE TAX 120.52 77.79 22.60 188.00 125.00 -63.00 -33.51% 537-3440-51075 EMPLOYMENT TRAINING TAX (ETT) 1.40 1.15 0.00 0.00 1.00 1.00 0.00% 537-3440-51080 DEFERRED COMPENSATION 51.28 48.46 13.94 116.00 175.00 59.00 50.86% 537-3440-60080 UTILITIES 7,454.81 7,043.75 2,239.21 4,680.00 7,500.00 2,820.00 60.26% 537-3440-61010 PROFESSIONAL SERVICES 422.04 1,126.82 155.91 555.00 555.00 0.00 0.00% 537-3440-61050 TEMPORARY EMPLOYEE SERVICES 4,879.13 6,179.41 349.46 0.00 0.00 0.00 0.00% 537-3440-64040 MISCELLANEOUS 142.68 1,224.95 0.00 0.00 2,838.00 2,838.00 0.00% 537-3440-66000 TRANSFER OUT 501.00 501.00 0.00 501.00 501.00 0.00 0.00% Total Expense: 26,201.67 24,147.83 5,021.62 24,736.00 24,736.00 0.00 0.00% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -19,109.67 -16,989.83 -5,021.62 -17,476.00 -17,476.00 0.00 0.00% Fund: 538 - SANTA FE ESTATES 2 - LLD
Revenue
538-3445-41030 DIRECT ASSESSMENTS 6,614.18 6,614.18 0.00 6,649.00 6,649.00 0.00 0.00% Total Revenue: 6,614.18 6,614.18 0.00 6,649.00 6,649.00 0.00 0.00% Expense
538-3445-50010 SALARIES-REGULAR 7,669.45 5,230.51 1,504.17 5,796.00 6,532.00 736.00 12.70% 538-3445-50030 OVERTIME 566.58 119.35 78.75 202.00 202.00 0.00 0.00% 538-3445-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 829.86 445.20 113.73 605.00 675.00 70.00 11.57% 538-3445-51020 MEDICAL INSURANCE 1,927.19 707.20 186.35 928.00 932.00 4.00 0.43% 538-3445-51030 UNEMPLOYMENT INSURANCE 29.53 19.90 0.00 50.00 49.00 -1.00 -2.00% 538-3445-51040 WORKERS' COMPENSATION 1,342.22 1,331.25 329.18 671.00 752.00 81.00 12.07% 538-3445-51050 LIFE INSURANCE 31.69 19.48 9.55 27.00 27.00 0.00 0.00% 538-3445-51060 DENTAL INSURANCE 170.89 71.61 18.77 67.00 67.00 0.00 0.00% 538-3445-51070 MEDICARE TAX 119.64 77.79 22.60 84.00 95.00 11.00 13.10% 538-3445-51075 EMPLOYMENT TRAINING TAX (ETT) 1.38 1.15 0.00 0.00 1.00 1.00 0.00% 538-3445-51080 DEFERRED COMPENSATION 51.19 48.46 13.94 52.00 52.00 0.00 0.00% 538-3445-60080 UTILITIES 655.44 655.44 109.24 537.00 750.00 213.00 39.66% 538-3445-61010 PROFESSIONAL SERVICES 418.39 1,118.21 154.79 551.00 551.00 0.00 0.00% 538-3445-61050 TEMPORARY EMPLOYEE SERVICES 4,879.13 6,179.41 349.46 0.00 2,360.00 2,360.00 0.00% 538-3445-64040 MISCELLANEOUS 0.00 1,165.01 600.09 5,475.00 2,000.00 -3,475.00 -63.47% Budget Comparison Report
9/20/2024 1:35:01 PM Page 28 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
538-3445-66000 TRANSFER OUT 1,500.00 1,500.00 0.00 1,500.00 1,500.00 0.00 0.00% Total Expense: 20,192.58 18,689.97 3,490.62 16,545.00 16,545.00 0.00 0.00% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -13,578.40 -12,075.79 -3,490.62 -9,896.00 -9,896.00 0.00 0.00% Fund: 539 - STARN ESTATES - LLD
Revenue
539-3450-41030 DIRECT ASSESSMENTS 7,648.82 7,648.82 0.00 7,689.00 7,689.00 0.00 0.00% Total Revenue: 7,648.82 7,648.82 0.00 7,689.00 7,689.00 0.00 0.00% Expense
539-3450-50010 SALARIES-REGULAR 1,287.97 2,145.47 508.40 2,575.00 2,314.00 -261.00 -10.14% 539-3450-50030 OVERTIME 127.27 88.55 13.23 90.00 71.00 -19.00 -21.11% 539-3450-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 139.98 226.53 55.42 269.00 239.00 -30.00 -11.15% 539-3450-51020 MEDICAL INSURANCE 324.09 309.08 84.84 412.00 330.00 -82.00 -19.90% 539-3450-51030 UNEMPLOYMENT INSURANCE 5.16 6.93 0.00 22.00 17.00 -5.00 -22.73% 539-3450-51040 WORKERS' COMPENSATION 256.84 225.51 55.76 298.00 267.00 -31.00 -10.40% 539-3450-51050 LIFE INSURANCE 5.08 7.32 2.57 12.00 10.00 -2.00 -16.67% 539-3450-51060 DENTAL INSURANCE 29.03 25.68 6.03 30.00 24.00 -6.00 -20.00% 539-3450-51070 MEDICARE TAX 20.78 31.93 7.91 37.00 34.00 -3.00 -8.11% 539-3450-51075 EMPLOYMENT TRAINING TAX (ETT) 0.21 0.29 0.00 0.00 1.00 1.00 0.00% 539-3450-51080 DEFERRED COMPENSATION 8.62 21.15 4.47 23.00 18.00 -5.00 -21.74% 539-3450-60080 UTILITIES 2,103.85 2,097.22 431.83 1,829.00 2,200.00 371.00 20.28% 539-3450-61010 PROFESSIONAL SERVICES 438.45 1,171.21 162.09 577.00 577.00 0.00 0.00% 539-3450-61050 TEMPORARY EMPLOYEE SERVICES 815.32 1,033.27 58.50 0.00 0.00 0.00 0.00% 539-3450-64040 MISCELLANEOUS 404.61 1,672.71 434.19 1,928.00 2,000.00 72.00 3.73% 539-3450-66000 TRANSFER OUT 1,184.00 1,311.00 0.00 1,311.00 1,311.00 0.00 0.00% Total Expense: 7,151.26 10,373.85 1,825.24 9,413.00 9,413.00 0.00 0.00% Total Fund: 539 - STARN ESTATES - LLD: 497.56 -2,725.03 -1,825.24 -1,724.00 -1,724.00 0.00 0.00% Fund: 540 - STERLING GLEN 3 - LLD
Revenue
540-3455-41030 DIRECT ASSESSMENTS 24,245.00 25,972.45 -471.59 29,882.00 29,882.00 0.00 0.00% Total Revenue: 24,245.00 25,972.45 -471.59 29,882.00 29,882.00 0.00 0.00% Expense
540-3455-50010 SALARIES-REGULAR 3,826.93 8,866.49 2,070.11 10,791.00 10,279.00 -512.00 -4.74% 540-3455-50030 OVERTIME 305.58 378.30 57.21 375.00 331.00 -44.00 -11.73% 540-3455-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 414.37 942.98 230.06 1,127.00 1,108.00 -19.00 -1.69% 540-3455-51020 MEDICAL INSURANCE 962.55 1,282.52 342.71 1,728.00 1,531.00 -197.00 -11.40% 540-3455-51030 UNEMPLOYMENT INSURANCE 14.85 29.52 0.00 94.00 82.00 -12.00 -12.77% 540-3455-51040 WORKERS' COMPENSATION 671.12 967.29 239.18 1,250.00 1,235.00 -15.00 -1.20% Budget Comparison Report
9/20/2024 1:35:01 PM Page 29 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
540-3455-51050 LIFE INSURANCE 15.99 31.11 10.98 50.00 44.00 -6.00 -12.00% 540-3455-51060 DENTAL INSURANCE 85.64 105.91 23.85 125.00 111.00 -14.00 -11.20% 540-3455-51070 MEDICARE TAX 59.71 134.33 30.47 156.00 156.00 0.00 0.00% 540-3455-51075 EMPLOYMENT TRAINING TAX (ETT) 0.68 1.71 0.00 0.00 1.00 1.00 0.00% 540-3455-51080 DEFERRED COMPENSATION 25.55 87.57 19.75 97.00 85.00 -12.00 -12.37% 540-3455-60080 UTILITIES 4,944.30 4,948.72 1,266.45 4,479.00 5,000.00 521.00 11.63% 540-3455-61010 PROFESSIONAL SERVICES 439.36 1,172.49 162.20 577.00 577.00 0.00 0.00% 540-3455-61050 TEMPORARY EMPLOYEE SERVICES 2,432.63 3,081.06 174.25 0.00 0.00 0.00 0.00% 540-3455-64040 MISCELLANEOUS 1,052.86 1,296.46 418.34 1,386.00 1,695.00 309.00 22.29% 540-3455-66000 TRANSFER OUT 2,987.00 3,587.00 0.00 3,587.00 3,587.00 0.00 0.00% Total Expense: 18,239.12 26,913.46 5,045.56 25,822.00 25,822.00 0.00 0.00% Total Fund: 540 - STERLING GLEN 3 - LLD: 6,005.88 -941.01 -5,517.15 4,060.00 4,060.00 0.00 0.00% Fund: 541 - SUNGLOW - LLD
Revenue
541-3460-41030 DIRECT ASSESSMENTS 9,369.66 9,635.56 -212.72 9,679.00 9,679.00 0.00 0.00% Total Revenue: 9,369.66 9,635.56 -212.72 9,679.00 9,679.00 0.00 0.00% Expense
541-3460-50010 SALARIES-REGULAR 3,199.32 5,169.86 1,210.45 6,280.00 7,079.00 799.00 12.72% 541-3460-50030 OVERTIME 254.22 219.07 33.30 218.00 219.00 1.00 0.46% 541-3460-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 346.17 549.93 133.50 656.00 731.00 75.00 11.43% 541-3460-51020 MEDICAL INSURANCE 804.23 746.58 200.53 1,006.00 1,010.00 4.00 0.40% 541-3460-51030 UNEMPLOYMENT INSURANCE 12.41 17.10 0.00 55.00 54.00 -1.00 -1.82% 541-3460-51040 WORKERS' COMPENSATION 621.41 561.87 138.93 727.00 425.00 -302.00 -41.54% 541-3460-51050 LIFE INSURANCE 13.01 18.17 6.48 29.00 15.00 -14.00 -48.28% 541-3460-51060 DENTAL INSURANCE 71.33 61.67 13.88 73.00 38.00 -35.00 -47.95% 541-3460-51070 MEDICARE TAX 50.37 77.58 18.29 91.00 54.00 -37.00 -40.66% 541-3460-51075 EMPLOYMENT TRAINING TAX (ETT) 0.55 1.01 0.00 0.00 1.00 1.00 0.00% 541-3460-51080 DEFERRED COMPENSATION 21.30 51.22 11.22 56.00 29.00 -27.00 -48.21% 541-3460-60080 UTILITIES 1,539.36 1,539.36 256.56 1,262.00 1,600.00 338.00 26.78% 541-3460-61010 PROFESSIONAL SERVICES 448.47 1,199.15 166.02 591.00 591.00 0.00 0.00% 541-3460-61050 TEMPORARY EMPLOYEE SERVICES 2,031.87 2,573.40 145.54 0.00 0.00 0.00 0.00% 541-3460-64040 MISCELLANEOUS 200.00 1,298.71 120.59 2,938.00 2,136.00 -802.00 -27.30% 541-3460-66000 TRANSFER OUT 1,622.00 1,796.00 0.00 1,796.00 1,796.00 0.00 0.00% Total Expense: 11,236.02 15,880.68 2,455.29 15,778.00 15,778.00 0.00 0.00% Total Fund: 541 - SUNGLOW - LLD: -1,866.36 -6,245.12 -2,668.01 -6,099.00 -6,099.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 30 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 542 - WALNUT HAVEN 3 - LLD
Revenue
542-3465-41030 DIRECT ASSESSMENTS 5,763.40 5,926.00 -108.40 5,962.00 5,962.00 0.00 0.00% Total Revenue: 5,763.40 5,926.00 -108.40 5,962.00 5,962.00 0.00 0.00% Expense
542-3465-50010 SALARIES-REGULAR 2,534.88 1,767.21 652.96 2,083.00 2,347.00 264.00 12.67% 542-3465-50030 OVERTIME 196.35 42.24 30.09 71.00 72.00 1.00 1.41% 542-3465-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 275.20 159.12 41.54 217.00 242.00 25.00 11.52% 542-3465-51020 MEDICAL INSURANCE 641.45 254.20 66.95 333.00 335.00 2.00 0.60% 542-3465-51030 UNEMPLOYMENT INSURANCE 9.53 7.14 0.00 18.00 17.00 -1.00 -5.56% 542-3465-51040 WORKERS' COMPENSATION 463.97 477.77 118.14 241.00 270.00 29.00 12.03% 542-3465-51050 LIFE INSURANCE 10.15 6.90 3.43 10.00 10.00 0.00 0.00% 542-3465-51060 DENTAL INSURANCE 56.72 25.69 6.69 24.00 24.00 0.00 0.00% 542-3465-51070 MEDICARE TAX 39.59 27.96 7.90 30.00 34.00 4.00 13.33% 542-3465-51075 EMPLOYMENT TRAINING TAX (ETT) 0.43 0.37 0.00 1.00 1.00 0.00 0.00% 542-3465-51080 DEFERRED COMPENSATION 16.87 17.31 5.07 19.00 19.00 0.00 0.00% 542-3465-60080 UTILITIES 1,544.40 1,544.40 257.40 1,266.00 1,600.00 334.00 26.38% 542-3465-61010 PROFESSIONAL SERVICES 422.04 1,126.82 155.91 555.00 555.00 0.00 0.00% 542-3465-61050 TEMPORARY EMPLOYEE SERVICES 1,624.07 2,056.80 116.31 0.00 0.00 0.00 0.00% 542-3465-64040 MISCELLANEOUS 200.00 940.16 618.34 2,980.00 2,322.00 -658.00 -22.08% 542-3465-66000 TRANSFER OUT 971.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 9,006.65 8,454.09 2,080.73 7,848.00 7,848.00 0.00 0.00% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -3,243.25 -2,528.09 -2,189.13 -1,886.00 -1,886.00 0.00 0.00% Fund: 543 - EUCLID SOUTH LLD
Revenue
543-3470-41030 DIRECT ASSESSMENTS 18,916.88 19,838.72 -144.04 19,878.00 19,878.00 0.00 0.00% Total Revenue: 18,916.88 19,838.72 -144.04 19,878.00 19,878.00 0.00 0.00% Expense
543-3470-50010 SALARIES-REGULAR 0.00 4,133.40 968.52 3,374.00 3,322.00 -52.00 -1.54% 543-3470-50030 OVERTIME 0.00 175.57 26.19 168.00 105.00 -63.00 -37.50% 543-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 439.48 107.06 509.00 343.00 -166.00 -32.61% 543-3470-51020 MEDICAL INSURANCE 0.00 597.01 160.29 781.00 474.00 -307.00 -39.31% 543-3470-51030 UNEMPLOYMENT INSURANCE 0.00 13.67 0.00 42.00 25.00 -17.00 -40.48% 543-3470-51040 WORKERS' COMPENSATION 0.00 309.36 76.49 565.00 383.00 -182.00 -32.21% 543-3470-51050 LIFE INSURANCE 0.00 14.39 5.12 23.00 14.00 -9.00 -39.13% 543-3470-51060 DENTAL INSURANCE 0.00 49.21 11.16 57.00 34.00 -23.00 -40.35% 543-3470-51070 MEDICARE TAX 0.00 62.76 14.07 71.00 48.00 -23.00 -32.39% 543-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.72 0.00 0.00 1.00 1.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 31 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
543-3470-51080 DEFERRED COMPENSATION 0.00 41.36 8.54 44.00 26.00 -18.00 -40.91% 543-3470-60080 UTILITIES 502.48 412.06 62.22 391.00 450.00 59.00 15.09% 543-3470-61010 PROFESSIONAL SERVICES 432.07 1,154.73 159.84 569.00 569.00 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 1,012.61 2,139.22 663.84 1,500.00 2,300.00 800.00 53.33% 543-3470-66000 TRANSFER OUT 2,065.00 2,287.00 0.00 2,287.00 2,287.00 0.00 0.00% Total Expense: 4,012.16 11,829.94 2,263.34 10,381.00 10,381.00 0.00 0.00% Total Fund: 543 - EUCLID SOUTH LLD: 14,904.72 8,008.78 -2,407.38 9,497.00 9,497.00 0.00 0.00% Fund: 544 - EUCLID NORTH LLD
Revenue
544-3475-41030 DIRECT ASSESSMENTS 15,520.00 15,831.20 0.00 16,190.00 16,190.00 0.00 0.00% Total Revenue: 15,520.00 15,831.20 0.00 16,190.00 16,190.00 0.00 0.00% Expense
544-3470-50010 SALARIES- REGULAR 0.00 2,861.23 677.51 2,408.00 2,100.00 -308.00 -12.79% 544-3470-50030 OVERTIME 0.00 119.60 18.48 60.00 63.00 3.00 5.00% 544-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 303.65 74.66 377.00 217.00 -160.00 -42.44% 544-3470-51020 MEDICAL INSURANCE 0.00 411.66 110.73 578.00 300.00 -278.00 -48.10% 544-3470-51030 UNEMPLOYMENT INSURANCE 0.00 9.50 0.00 31.00 15.00 -16.00 -51.61% 544-3470-51040 WORKERS' COMPENSATION 0.00 449.12 111.05 418.00 242.00 -176.00 -42.11% 544-3470-51050 LIFE INSURANCE 0.00 9.69 3.54 17.00 9.00 -8.00 -47.06% 544-3470-51060 DENTAL INSURANCE 0.00 34.04 7.74 42.00 22.00 -20.00 -47.62% 544-3470-51070 MEDICARE TAX 0.00 43.22 9.85 52.00 30.00 -22.00 -42.31% 544-3470-51075 EMPLOYMENT TRAINIG TAX (ETT) 0.00 0.45 0.00 1.00 1.00 0.00 0.00% 544-3470-51080 DEFERRED COMPENSATION 0.00 28.09 6.27 32.00 17.00 -15.00 -46.88% 544-3470-60080 UTILITIES 0.00 825.45 176.18 0.00 0.00 0.00 0.00% 544-3470-61010 PROFESSIONAL SERVICES 0.00 777.02 154.51 550.00 550.00 0.00 0.00% 544-3470-64040 MISCELLANEOUS 230.73 2,006.68 602.72 1,200.00 2,200.00 1,000.00 83.33% 544-3470-66000 TRANSFER OUT 0.00 1,575.00 0.00 1,575.00 1,575.00 0.00 0.00% Total Expense: 230.73 9,454.40 1,953.24 7,341.00 7,341.00 0.00 0.00% Total Fund: 544 - EUCLID NORTH LLD: 15,289.27 6,376.80 -1,953.24 8,849.00 8,849.00 0.00 0.00% Fund: 550 - CENTRAL HUGHSON 2 - BAD
Revenue
550-3505-41030 DIRECT ASSESSMENTS 7,574.87 8,088.46 -235.39 8,252.00 8,253.00 1.00 0.01% Total Revenue: 7,574.87 8,088.46 -235.39 8,252.00 8,253.00 1.00 0.01% Expense
550-3505-50010 SALARIES-REGULAR 9.45 5,091.31 1,229.45 6,406.00 6,493.00 87.00 1.36% 550-3505-50030 OVERTIME 0.00 192.15 42.11 147.00 134.00 -13.00 -8.84% Budget Comparison Report
9/20/2024 1:35:01 PM Page 32 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
550-3505-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.75 497.65 122.50 643.00 647.00 4.00 0.62% 550-3505-51020 MEDICAL INSURANCE 2.10 771.67 209.34 1,043.00 957.00 -86.00 -8.25% 550-3505-51030 UNEMPLOYMENT INSURANCE 0.02 16.06 0.00 54.00 48.00 -6.00 -11.11% 550-3505-51040 WORKERS' COMPENSATION 256.84 703.37 173.92 751.00 746.00 -5.00 -0.67% 550-3505-51050 LIFE INSURANCE 0.00 18.39 6.63 29.00 27.00 -2.00 -6.90% 550-3505-51060 DENTAL INSURANCE 0.30 70.33 17.09 76.00 69.00 -7.00 -9.21% 550-3505-51070 MEDICARE TAX 0.15 75.91 18.93 93.00 94.00 1.00 1.08% 550-3505-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.87 0.00 0.00 1.00 1.00 0.00% 550-3505-51080 DEFERRED COMPENSATION 0.00 47.64 11.27 57.00 52.00 -5.00 -8.77% 550-3505-61010 PROFESSIONAL SERVICES 541.46 1,449.82 200.86 715.00 716.00 1.00 0.14% 550-3505-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 550-3505-64040 MISCELLANEOUS 5,533.00 2,980.34 118.34 3,319.00 3,350.00 31.00 0.93% 550-3505-66000 TRANSFER OUT 2,198.00 2,434.00 0.00 2,434.00 2,434.00 0.00 0.00% Total Expense: 8,542.07 14,349.51 2,150.44 15,767.00 15,768.00 1.00 0.01% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: -967.20 -6,261.05 -2,385.83 -7,515.00 -7,515.00 0.00 0.00% Fund: 551 - FEATHERS GLEN - BAD
Revenue
551-3510-41030 DIRECT ASSESSMENTS 12,566.60 13,118.48 0.00 15,146.00 15,146.00 0.00 0.00% Total Revenue: 12,566.60 13,118.48 0.00 15,146.00 15,146.00 0.00 0.00% Expense
551-3510-50010 SALARIES-REGULAR 5,473.52 5,558.97 1,342.05 6,997.00 6,090.00 -907.00 -12.96% 551-3510-50030 OVERTIME 379.41 210.69 45.44 157.00 126.00 -31.00 -19.75% 551-3510-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 563.13 543.51 133.78 702.00 607.00 -95.00 -13.53% 551-3510-51020 MEDICAL INSURANCE 1,353.93 842.68 228.60 1,139.00 897.00 -242.00 -21.25% 551-3510-51030 UNEMPLOYMENT INSURANCE 19.51 17.56 0.00 59.00 45.00 -14.00 -23.73% 551-3510-51040 WORKERS' COMPENSATION 1,135.09 769.76 190.34 820.00 700.00 -120.00 -14.63% 551-3510-51050 LIFE INSURANCE 22.42 19.92 7.22 32.00 25.00 -7.00 -21.88% 551-3510-51060 DENTAL INSURANCE 123.37 76.41 18.61 83.00 64.00 -19.00 -22.89% 551-3510-51070 MEDICARE TAX 85.12 83.60 19.91 101.00 88.00 -13.00 -12.87% 551-3510-51075 EMPLOYMENT TRAINING TAX (ETT) 0.89 0.95 0.00 2.00 1.00 -1.00 -50.00% 551-3510-51080 DEFERRED COMPENSATION 36.49 52.03 12.42 63.00 49.00 -14.00 -22.22% 551-3510-61010 PROFESSIONAL SERVICES 412.01 1,100.32 152.26 542.00 542.00 0.00 0.00% 551-3510-61050 TEMPORARY EMPLOYEE SERVICES 2,964.84 3,755.00 212.35 0.00 0.00 0.00 0.00% 551-3510-64040 MISCELLANEOUS 950.00 -10.70 0.00 2,337.00 3,800.00 1,463.00 62.60% 551-3510-66000 TRANSFER OUT 1,236.00 1,369.00 0.00 1,369.00 1,369.00 0.00 0.00% Total Expense: 14,755.73 14,389.70 2,362.98 14,403.00 14,403.00 0.00 0.00% Total Fund: 551 - FEATHERS GLEN - BAD: -2,189.13 -1,271.22 -2,362.98 743.00 743.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 33 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 552 - FONTANA RANCH NORTH BAD
Revenue
552-3515-41030 DIRECT ASSESSMENTS 23,616.80 24,393.60 0.00 24,708.00 24,708.00 0.00 0.00% Total Revenue: 23,616.80 24,393.60 0.00 24,708.00 24,708.00 0.00 0.00% Expense
552-3515-50010 SALARIES-REGULAR 5,062.95 5,539.02 1,336.73 6,971.00 7,775.00 804.00 11.53% 552-3515-50030 OVERTIME 142.36 209.75 45.15 159.00 159.00 0.00 0.00% 552-3515-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 211.88 541.69 133.12 699.00 774.00 75.00 10.73% 552-3515-51020 MEDICAL INSURANCE 1,509.54 839.02 227.49 1,135.00 1,145.00 10.00 0.88% 552-3515-51030 UNEMPLOYMENT INSURANCE 7.34 17.54 0.00 59.00 58.00 -1.00 -1.69% 552-3515-51040 WORKERS' COMPENSATION 1,513.69 765.17 189.20 817.00 893.00 76.00 9.30% 552-3515-51050 LIFE INSURANCE 8.42 19.79 7.19 32.00 32.00 0.00 0.00% 552-3515-51060 DENTAL INSURANCE 46.32 76.28 18.56 82.00 82.00 0.00 0.00% 552-3515-51070 MEDICARE TAX 32.11 83.47 19.80 101.00 113.00 12.00 11.88% 552-3515-51075 EMPLOYMENT TRAINING TAX (ETT) 0.31 0.95 0.00 1.00 1.00 0.00 0.00% 552-3515-51080 DEFERRED COMPENSATION 13.81 51.91 12.39 62.00 62.00 0.00 0.00% 552-3515-60080 UTILITIES 0.00 0.00 0.00 6,836.00 3,635.00 -3,201.00 -46.83% 552-3515-61010 PROFESSIONAL SERVICES 448.47 1,199.15 166.02 591.00 591.00 0.00 0.00% 552-3515-61050 TEMPORARY EMPLOYEE SERVICES 4,112.64 1,409.21 79.70 0.00 0.00 0.00 0.00% 552-3515-64040 MISCELLANEOUS 1,150.00 166.27 0.00 775.00 3,000.00 2,225.00 287.10% 552-3515-66000 TRANSFER OUT 2,350.00 2,602.00 0.00 2,602.00 2,602.00 0.00 0.00% Total Expense: 16,609.84 13,521.22 2,235.35 20,922.00 20,922.00 0.00 0.00% Total Fund: 552 - FONTANA RANCH NORTH BAD: 7,006.96 10,872.38 -2,235.35 3,786.00 3,786.00 0.00 0.00% Fund: 553 - FONTANA RANCH SOUTH - BAD
Revenue
553-3520-41030 DIRECT ASSESSMENTS 14,977.46 16,695.48 -149.39 17,641.00 17,641.00 0.00 0.00% Total Revenue: 14,977.46 16,695.48 -149.39 17,641.00 17,641.00 0.00 0.00% Expense
553-3520-50010 SALARIES-REGULAR 5,874.30 6,088.37 1,470.60 7,663.00 8,547.00 884.00 11.54% 553-3520-50030 OVERTIME 615.47 230.00 50.14 175.00 175.00 0.00 0.00% 553-3520-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 913.45 596.19 145.82 769.00 851.00 82.00 10.66% 553-3520-51020 MEDICAL INSURANCE 1,194.53 922.47 250.27 1,247.00 1,259.00 12.00 0.96% 553-3520-51030 UNEMPLOYMENT INSURANCE 31.69 19.29 0.00 64.00 63.00 -1.00 -1.56% 553-3520-51040 WORKERS' COMPENSATION 855.90 842.54 208.33 899.00 982.00 83.00 9.23% 553-3520-51050 LIFE INSURANCE 36.35 21.69 7.90 35.00 35.00 0.00 0.00% 553-3520-51060 DENTAL INSURANCE 199.45 83.66 20.28 90.00 90.00 0.00 0.00% 553-3520-51070 MEDICARE TAX 138.08 91.57 22.26 111.00 124.00 13.00 11.71% 553-3520-51075 EMPLOYMENT TRAINING TAX (ETT) 1.51 1.06 0.00 1.00 1.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 34 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
553-3520-51080 DEFERRED COMPENSATION 59.18 56.50 13.81 68.00 68.00 0.00 0.00% 553-3520-61010 PROFESSIONAL SERVICES 422.04 1,128.24 156.19 556.00 556.00 0.00 0.00% 553-3520-61050 TEMPORARY EMPLOYEE SERVICES 1,809.95 6,091.83 344.51 0.00 0.00 0.00 0.00% 553-3520-64040 MISCELLANEOUS 800.00 184.40 0.00 4,254.00 3,181.00 -1,073.00 -25.22% 553-3520-66000 TRANSFER OUT 1,374.00 1,522.00 0.00 1,522.00 1,522.00 0.00 0.00% Total Expense: 14,325.90 17,879.81 2,690.11 17,454.00 17,454.00 0.00 0.00% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: 651.56 -1,184.33 -2,839.50 187.00 187.00 0.00 0.00% Fund: 554 - STERLING GLEN 3 - BAD
Revenue
554-3525-41030 DIRECT ASSESSMENTS 17,173.85 18,464.40 -338.87 20,917.00 20,917.00 0.00 0.00% Total Revenue: 17,173.85 18,464.40 -338.87 20,917.00 20,917.00 0.00 0.00% Expense
554-3525-50010 SALARIES-REGULAR 2,730.12 3,221.76 771.04 4,070.00 4,540.00 470.00 11.55% 554-3525-50030 OVERTIME 189.51 122.55 26.32 93.00 93.00 0.00 0.00% 554-3525-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 280.33 315.32 76.93 408.00 452.00 44.00 10.78% 554-3525-51020 MEDICAL INSURANCE 678.99 489.79 132.74 662.00 669.00 7.00 1.06% 554-3525-51030 UNEMPLOYMENT INSURANCE 9.72 10.03 0.00 34.00 33.00 -1.00 -2.94% 554-3525-51040 WORKERS' COMPENSATION 621.41 448.59 110.92 477.00 522.00 45.00 9.43% 554-3525-51050 LIFE INSURANCE 13.94 11.49 4.12 19.00 19.00 0.00 0.00% 554-3525-51060 DENTAL INSURANCE 58.89 45.00 10.93 48.00 48.00 0.00 0.00% 554-3525-51070 MEDICARE TAX 40.94 48.25 11.73 59.00 66.00 7.00 11.86% 554-3525-51075 EMPLOYMENT TRAINING TAX (ETT) 0.98 0.47 0.00 2.00 1.00 -1.00 -50.00% 554-3525-51080 DEFERRED COMPENSATION 17.14 30.17 7.42 36.00 36.00 0.00 0.00% 554-3525-61010 PROFESSIONAL SERVICES 435.72 1,163.34 182.37 649.00 649.00 0.00 0.00% 554-3525-61050 TEMPORARY EMPLOYEE SERVICES 1,479.00 1,873.22 105.94 0.00 0.00 0.00 0.00% 554-3525-64040 MISCELLANEOUS 2,228.23 1,832.50 0.00 13,056.00 9,621.00 -3,435.00 -26.31% 554-3525-66000 TRANSFER OUT 2,471.00 2,736.00 0.00 2,736.00 2,736.00 0.00 0.00% Total Expense: 11,255.92 12,348.48 1,440.46 22,349.00 19,485.00 -2,864.00 -12.81% Total Fund: 554 - STERLING GLEN 3 - BAD: 5,917.93 6,115.92 -1,779.33 -1,432.00 1,432.00 2,864.00 -200.00% Fund: 555 - EUCLID SOUTH - BAD
Revenue
555-3470-41030 DIRECT ASSESSMENTS 19,710.38 20,298.26 -147.37 20,337.00 20,337.00 0.00 0.00% Total Revenue: 19,710.38 20,298.26 -147.37 20,337.00 20,337.00 0.00 0.00% Expense
555-3470-50010 SALARIES-REGULAR 0.00 3,050.78 737.20 3,840.00 4,283.00 443.00 11.54% 555-3470-50030 OVERTIME 0.00 115.78 24.66 88.00 88.00 0.00 0.00% 555-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 297.97 73.49 385.00 427.00 42.00 10.91% Budget Comparison Report
9/20/2024 1:35:01 PM Page 35 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
555-3470-51020 MEDICAL INSURANCE 0.00 462.50 125.40 625.00 631.00 6.00 0.96% 555-3470-51030 UNEMPLOYMENT INSURANCE 0.00 9.59 0.00 32.00 31.00 -1.00 -3.13% 555-3470-51040 WORKERS' COMPENSATION 0.00 421.67 104.26 450.00 492.00 42.00 9.33% 555-3470-51050 LIFE INSURANCE 0.00 10.92 3.97 18.00 18.00 0.00 0.00% 555-3470-51060 DENTAL INSURANCE 0.00 42.45 10.34 45.00 45.00 0.00 0.00% 555-3470-51070 MEDICARE TAX 0.00 45.57 11.11 56.00 62.00 6.00 10.71% 555-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.45 0.00 1.00 1.00 0.00 0.00% 555-3470-51080 DEFERRED COMPENSATION 0.00 28.67 7.01 34.00 34.00 0.00 0.00% 555-3470-60080 UTILITIES 0.00 0.00 0.00 3,505.00 0.00 -3,505.00 -100.00% 555-3470-61010 PROFESSIONAL SERVICES 432.07 1,154.73 159.84 569.00 569.00 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 30.00 16.20 338.00 3,305.00 2,967.00 877.81% 555-3470-66000 TRANSFER OUT 1,316.00 1,458.00 0.00 1,458.00 1,458.00 0.00 0.00% Total Expense: 1,748.07 7,129.08 1,273.48 11,444.00 11,444.00 0.00 0.00% Total Fund: 555 - EUCLID SOUTH - BAD: 17,962.31 13,169.18 -1,420.85 8,893.00 8,893.00 0.00 0.00% Fund: 556 - EUCLID NORTH -BAD
Revenue
556-3475-41030 DIRECT ASSESSMENTS 13,170.00 13,443.92 0.00 13,754.00 13,754.00 0.00 0.00% Total Revenue: 13,170.00 13,443.92 0.00 13,754.00 13,754.00 0.00 0.00% Expense
556-3470-50010 SALARIES- REGULAR 0.00 2,006.74 605.14 2,658.00 2,964.00 306.00 11.51% 556-3470-50030 OVERTIME 0.00 79.37 16.96 60.00 61.00 1.00 1.67% 556-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 195.03 59.24 267.00 295.00 28.00 10.49% 556-3470-51020 MEDICAL INSURANCE 0.00 322.46 87.51 433.00 437.00 4.00 0.92% 556-3470-51030 UNEMPLOYMENT INSURANCE 0.00 7.00 0.00 22.00 21.00 -1.00 -4.55% 556-3470-51040 WORKERS' COMPENSATION 0.00 290.45 71.82 312.00 341.00 29.00 9.29% 556-3470-51050 LIFE INSURANCE 0.00 9.51 3.12 12.00 12.00 0.00 0.00% 556-3470-51060 DENTAL INSURANCE 0.00 28.42 6.34 31.00 31.00 0.00 0.00% 556-3470-51070 MEDICARE TAX 0.00 32.81 9.58 39.00 43.00 4.00 10.26% 556-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 1.92 0.00 0.00 1.00 1.00 0.00% 556-3470-51080 DEFERRED COMPENSATION 0.00 19.43 5.48 24.00 24.00 0.00 0.00% 556-3470-60080 UTILITIES 0.00 0.00 0.00 2,414.00 0.00 -2,414.00 -100.00% 556-3470-61010 PROFESSIONAL SERVICES 0.00 777.02 154.51 550.00 550.00 0.00 0.00% 556-3470-64040 MISCELLANEOUS 0.00 30.00 0.00 13.00 2,055.00 2,042.00 15,707.69% 556-3470-66000 TRANSFER OUT 0.00 1,083.00 0.00 1,083.00 1,083.00 0.00 0.00% Total Expense: 0.00 4,883.16 1,019.70 7,918.00 7,918.00 0.00 0.00% Total Fund: 556 - EUCLID NORTH -BAD: 13,170.00 8,560.76 -1,019.70 5,836.00 5,836.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 36 of 45
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT Revenue
560-3605-41030 DIRECT ASSESSMENTS 19,198.95 24,661.61 0.00 20,152.00 27,210.00 7,058.00 35.02% Total Revenue: 19,198.95 24,661.61 0.00 20,152.00 27,210.00 7,058.00 35.02% Expense
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 281.72 0.00 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 384.56 392.94 61.64 0.00 0.00 0.00 0.00% 560-3605-61010 PROFESSIONAL SERVICES 409.28 3,593.81 151.40 539.00 539.00 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 0.00 0.00 0.00 16,291.00 22,357.00 6,066.00 37.24% 560-3605-66000 TRANSFER OUT 9,450.00 2,322.00 0.00 3,188.00 3,188.00 0.00 0.00% Total Expense: 10,525.56 6,308.75 213.04 20,018.00 26,084.00 6,066.00 30.30% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 8,673.39 18,352.86 -213.04 134.00 1,126.00 992.00 740.30% Fund: 561 - PARKWOOD CFD
Revenue
561-3610-41030 DIRECT ASSESSMENTS 0.00 0.00 0.00 0.00 43,967.00 43,967.00 0.00% Total Revenue: 0.00 0.00 0.00 0.00 43,967.00 43,967.00 0.00% Expense
561-3610-60080 UTILITIES 0.00 0.00 0.00 0.00 4,275.00 4,275.00 0.00% 561-3610-61010 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 450.00 450.00 0.00% 561-3610-64040 MISCELLANEOUS 0.00 0.00 0.00 0.00 29,592.00 29,592.00 0.00% 561-3610-66000 TRANSFER OUT 0.00 0.00 0.00 0.00 450.00 450.00 0.00% Total Expense: 0.00 0.00 0.00 0.00 34,767.00 34,767.00 0.00% Total Fund: 561 - PARKWOOD CFD: 0.00 0.00 0.00 0.00 9,200.00 9,200.00 0.00% Report Total: 7,331,637.50 5,680,826.38 279,538.88 1,060,319.27 302,377.27 -757,942.00 -71.48% Budget Comparison Report
9/20/2024 1:35:01 PM Page 37 of 45
Group Summary
Account Typ…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Revenue 3,782,180.90 4,710,867.24 114,790.08 4,279,247.00 4,368,205.00 88,958.00 2.08% Expense 3,715,214.77 3,871,851.83 750,687.12 4,280,371.00 4,389,991.60 109,620.60 2.56% Total Fund: 100 - GENERAL FUND: 66,966.13 839,015.41 -635,897.04 -1,124.00 -21,786.60 -20,662.60 1,838.31% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Revenue 125,571.80 63,611.79 305.36 60,403.00 106,097.00 45,694.00 75.65% Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 125,571.80 63,611.79 305.36 60,403.00 106,097.00 45,694.00 75.65% Fund: 210 - SEWER
Revenue 2,441,588.62 2,739,299.57 639,250.28 2,738,516.00 2,738,516.00 0.00 0.00% Expense 2,116,739.83 2,492,890.93 347,046.85 2,747,322.00 2,749,012.65 1,690.65 0.06% Total Fund: 210 - SEWER: 324,848.79 246,408.64 292,203.43 -8,806.00 -10,496.65 -1,690.65 19.20% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Revenue 288,220.65 291,710.99 1,105.87 284,850.00 284,850.00 0.00 0.00% Expense 1,728,831.44 390,622.75 0.00 815,473.73 815,473.73 0.00 0.00% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -1,440,610.79 -98,911.76 1,105.87 -530,623.73 -530,623.73 0.00 0.00% Fund: 220 - SEWER CAPACITY FEE
Revenue 460,302.16 826,060.29 220,372.06 1,375,500.00 1,100,400.00 -275,100.00 -20.00% Expense 162.50 252,586.00 0.00 298,516.00 298,516.00 0.00 0.00% Total Fund: 220 - SEWER CAPACITY FEE: 460,139.66 573,474.29 220,372.06 1,076,984.00 801,884.00 -275,100.00 -25.54% Fund: 225 - WWTP EXPANSION
Revenue 566,638.23 693,114.39 0.00 615,706.00 615,706.15 0.15 0.00% Expense 101,829.16 96,936.09 0.00 91,994.00 91,994.00 0.00 0.00% Total Fund: 225 - WWTP EXPANSION: 464,809.07 596,178.30 0.00 523,712.00 523,712.15 0.15 0.00% Fund: 240 - WATER
Revenue 4,592,496.50 2,031,205.66 647,060.08 2,146,600.00 2,146,600.00 0.00 0.00% Expense 1,430,675.57 1,638,104.48 334,593.85 1,921,986.00 1,997,427.90 75,441.90 3.93% Total Fund: 240 - WATER: 3,161,820.93 393,101.18 312,466.23 224,614.00 149,172.10 -75,441.90 -33.59% Fund: 245 - WATER TCP123
Revenue 1,000,000.00 1,000,000.00 0.00 0.00 0.00 0.00 0.00% Expense 32,530.05 38,316.64 0.00 35,000.00 35,000.00 0.00 0.00% Total Fund: 245 - WATER TCP123: 967,469.95 961,683.36 0.00 -35,000.00 -35,000.00 0.00 0.00% Fund: 250 - WATER CAPACITY FEE
Revenue 165,430.50 482,824.00 129,904.00 811,900.00 649,520.00 -162,380.00 -20.00% Expense 162.50 70.00 0.00 75,000.00 75,000.00 0.00 0.00% Total Fund: 250 - WATER CAPACITY FEE: 165,268.00 482,754.00 129,904.00 736,900.00 574,520.00 -162,380.00 -22.04% Budget Comparison Report
9/20/2024 1:35:01 PM Page 38 of 45
Account Typ…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 255 - WATER FIXED ASSET REPLACEMENT
Revenue 4,779,263.48 2,118,876.61 -101,267.33 185,482.00 185,482.00 0.00 0.00% Expense 2,658,558.62 540,546.82 0.00 344,850.00 354,850.00 10,000.00 2.90% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: 2,120,704.86 1,578,329.79 -101,267.33 -159,368.00 -169,368.00 -10,000.00 6.27% Fund: 270 - COMMUNITY/SENIOR CENTER
Revenue 9,684.34 364,753.37 5,126.66 22,725.00 23,025.00 300.00 1.32% Expense 272,722.78 130,342.11 3,943.81 130,850.00 130,850.00 0.00 0.00% Total Fund: 270 - COMMUNITY/SENIOR CENTER: -263,038.44 234,411.26 1,182.85 -108,125.00 -107,825.00 300.00 -0.28% Fund: 280 - USF COMMUNITY CENTER
Revenue 2,210.00 625.00 0.00 1,000.00 1,000.00 0.00 0.00% Expense 5,530.85 11,486.18 673.57 13,149.00 13,453.00 304.00 2.31% Total Fund: 280 - USF COMMUNITY CENTER: -3,320.85 -10,861.18 -673.57 -12,149.00 -12,453.00 -304.00 2.50% Fund: 310 - GARBAGE
Revenue 911,964.90 949,873.72 244,390.14 950,000.00 950,000.00 0.00 0.00% Expense 920,107.20 938,793.82 155,035.96 930,000.00 930,000.00 0.00 0.00% Total Fund: 310 - GARBAGE: -8,142.30 11,079.90 89,354.18 20,000.00 20,000.00 0.00 0.00% Fund: 320 - GAS TAX 2103
Revenue 61,256.61 74,444.73 15,989.66 71,368.00 71,368.00 0.00 0.00% Expense 3,600.00 40,270.02 0.00 297,961.00 298,105.00 144.00 0.05% Total Fund: 320 - GAS TAX 2103: 57,656.61 34,174.71 15,989.66 -226,593.00 -226,737.00 -144.00 0.06% Fund: 321 - GAS TAX 2105
Revenue 42,739.13 49,791.96 8,163.82 47,752.00 47,752.00 0.00 0.00% Expense 23,646.05 24,186.23 410.21 140,355.00 141,035.00 680.00 0.48% Total Fund: 321 - GAS TAX 2105: 19,093.08 25,605.73 7,753.61 -92,603.00 -93,283.00 -680.00 0.73% Fund: 322 - GAS TAX 2106
Revenue 29,701.56 34,149.53 5,664.03 32,465.00 32,465.00 0.00 0.00% Expense 48,169.09 47,656.74 6,900.10 45,000.00 45,000.00 0.00 0.00% Total Fund: 322 - GAS TAX 2106: -18,467.53 -13,507.21 -1,236.07 -12,535.00 -12,535.00 0.00 0.00% Fund: 323 - GAS TAX 2107
Revenue 58,144.84 76,969.85 10,142.04 74,937.00 74,937.00 0.00 0.00% Expense 47,740.84 48,895.84 3,790.14 50,750.00 51,750.00 1,000.00 1.97% Total Fund: 323 - GAS TAX 2107: 10,404.00 28,074.01 6,351.90 24,187.00 23,187.00 -1,000.00 -4.13% Fund: 324 - GAS TAX 2107.5
Revenue 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Expense 1,000.00 1,000.00 0.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 2,000.00 1,000.00 1,000.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 39 of 45
Account Typ…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 325 - MEASURE L SALES TAX - ROADS
Revenue 493,315.29 540,525.31 443.84 455,000.00 455,000.00 0.00 0.00% Expense 8,152.50 401,835.17 0.00 887,000.00 887,000.00 0.00 0.00% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 485,162.79 138,690.14 443.84 -432,000.00 -432,000.00 0.00 0.00% Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Revenue 160,653.44 229,612.65 0.00 195,930.00 195,930.00 0.00 0.00% Expense 74,400.87 76,310.39 817.00 167,579.00 167,579.00 0.00 0.00% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 86,252.57 153,302.26 -817.00 28,351.00 28,351.00 0.00 0.00% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Revenue 30,433.68 104,135.09 29,147.65 175,800.00 140,000.00 -35,800.00 -20.36% Expense 0.00 70.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 30,433.68 104,065.09 29,147.65 175,800.00 140,000.00 -35,800.00 -20.36% Fund: 371 - TRENCH CUT FUND
Expense 0.00 0.00 0.00 222,093.00 222,093.00 0.00 0.00% Total Fund: 371 - TRENCH CUT FUND: 0.00 0.00 0.00 222,093.00 222,093.00 0.00 0.00% Fund: 372 - IT RESERVE
Revenue 15,079.59 15,178.70 29.84 15,000.00 15,000.00 0.00 0.00% Expense 10,843.52 15,866.61 0.00 35,000.00 90,000.00 55,000.00 157.14% Total Fund: 372 - IT RESERVE: 4,236.07 -687.91 29.84 -20,000.00 -75,000.00 -55,000.00 275.00% Fund: 374 - DIABILITY ACCESS AND EDUCATION
Revenue 1,077.30 1,121.76 95.76 1,200.00 1,200.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,077.30 1,121.76 95.76 1,200.00 1,200.00 0.00 0.00% Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
Revenue 667,147.11 0.00 0.00 242,488.00 242,488.00 0.00 0.00% Expense 667,147.11 414,136.12 7,394.56 242,488.00 242,488.00 0.00 0.00% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 -414,136.12 -7,394.56 0.00 0.00 0.00 0.00% Fund: 383 - VEHICLE ABATEMENT
Revenue 42,316.09 55,195.30 -9,036.51 37,000.00 37,000.00 0.00 0.00% Expense 20,000.00 28,000.00 0.00 37,000.00 37,000.00 0.00 0.00% Total Fund: 383 - VEHICLE ABATEMENT: 22,316.09 27,195.30 -9,036.51 0.00 0.00 0.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FU…
Revenue 166,326.76 252,237.22 148.75 167,300.00 167,300.00 0.00 0.00% Expense 20,587.79 161,346.47 1,085.04 167,300.00 173,300.00 6,000.00 3.59% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 145,738.97 90,890.75 -936.29 0.00 -6,000.00 -6,000.00 0.00% Fund: 392 - 94-STBG-799 HOUSING REHAB
Revenue 1,231.81 1,273.75 185.59 1,200.00 1,200.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 40 of 45
Account Typ…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Fund: 392 - 94-STBG-799 HOUSING REHAB: 1,231.81 1,273.75 185.59 1,200.00 1,200.00 0.00 0.00% Fund: 394 - 96-STBG-1013 REHAB
Revenue 146.86 300.61 50.04 0.00 0.00 0.00 0.00%
Total Fund: 394 - 96-STBG-1013 REHAB: 146.86 300.61 50.04 0.00 0.00 0.00 0.00% Fund: 420 - TRANPORTATION STREET PROJECTS
Revenue 1,417.89 1,493.69 0.00 1,500.00 1,500.00 0.00 0.00% Expense 450.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 420 - TRANPORTATION STREET PROJECTS: 967.89 1,493.69 0.00 1,500.00 1,500.00 0.00 0.00% Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG
Revenue 6,600.00 429,946.77 0.00 366,375.00 366,375.00 0.00 0.00% Expense 21,172.50 389,991.93 0.00 366,375.00 366,375.00 0.00 0.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: -14,572.50 39,954.84 0.00 0.00 0.00 0.00 0.00% Fund: 450 - STORM DRAIN DEV IMPACT FEE
Revenue 95,725.51 167,261.35 50,123.35 143,514.00 120,000.00 -23,514.00 -16.38% Expense 31,131.92 200,464.06 0.00 150,000.00 150,000.00 0.00 0.00% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: 64,593.59 -33,202.71 50,123.35 -6,486.00 -30,000.00 -23,514.00 362.53% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Revenue 98,477.46 182,496.67 50,103.84 305,000.00 244,000.00 -61,000.00 -20.00% Expense 1,150.00 5,070.00 0.00 232,528.00 232,528.00 0.00 0.00% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 97,327.46 177,426.67 50,103.84 72,472.00 11,472.00 -61,000.00 -84.17% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Revenue 123,030.00 120,978.50 40,398.00 410,000.00 328,000.00 -82,000.00 -20.00% Expense 0.00 70.00 0.00 615,810.00 615,810.00 0.00 0.00% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 123,030.00 120,908.50 40,398.00 -205,810.00 -287,810.00 -82,000.00 39.84% Fund: 453 - PARK DEV IMPACT FEE
Revenue 80,462.01 638.20 0.00 182,536.00 182,536.00 0.00 0.00% Expense 297,913.07 778,808.04 0.00 5,000.00 5,000.00 0.00 0.00% Total Fund: 453 - PARK DEV IMPACT FEE: -217,451.06 -778,169.84 0.00 177,536.00 177,536.00 0.00 0.00% Fund: 454 - PARKLAND IN LIEU
Revenue 60,200.00 972.28 2,143.58 0.00 0.00 0.00 0.00%
Expense 0.00 40,068.00 0.00 65,000.00 65,000.00 0.00 0.00% Total Fund: 454 - PARKLAND IN LIEU: 60,200.00 -39,095.72 2,143.58 -65,000.00 -65,000.00 0.00 0.00% Fund: 520 - RDA SUCCESSOR AGENCY
Revenue 379,656.81 413,258.15 168.41 359,724.00 359,724.00 0.00 0.00% Expense 212,403.54 286,217.59 149,935.37 291,925.00 291,925.00 0.00 0.00% Total Fund: 520 - RDA SUCCESSOR AGENCY: 167,253.27 127,040.56 -149,766.96 67,799.00 67,799.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 41 of 45
Account Typ…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 530 - BRITTANY WOODS- LLD
Revenue 8,022.00 8,022.00 -62.00 8,060.00 8,060.00 0.00 0.00% Expense 12,074.67 15,322.69 2,901.61 14,931.00 14,931.00 0.00 0.00% Total Fund: 530 - BRITTANY WOODS- LLD: -4,052.67 -7,300.69 -2,963.61 -6,871.00 -6,871.00 0.00 0.00% Fund: 531 - CENTRAL HUGHSON 2- LLD
Revenue 14,142.49 14,579.24 -90.75 20,874.00 14,604.00 -6,270.00 -30.04% Expense 10,781.61 17,529.20 3,055.41 16,460.00 16,465.00 5.00 0.03% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: 3,360.88 -2,949.96 -3,146.16 4,414.00 -1,861.00 -6,275.00 -142.16% Fund: 532 - FEATHERS GLEN LLD
Revenue 21,923.36 23,225.36 0.00 23,622.00 23,622.00 0.00 0.00% Expense 26,689.76 32,984.92 6,175.98 32,222.00 32,222.00 0.00 0.00% Total Fund: 532 - FEATHERS GLEN LLD: -4,766.40 -9,759.56 -6,175.98 -8,600.00 -8,600.00 0.00 0.00% Fund: 533 - FONTANA RANCH NORTH- LLD
Revenue 28,328.78 29,655.00 0.00 30,028.00 30,028.00 0.00 0.00% Expense 21,216.13 23,482.27 5,864.93 23,063.00 23,063.00 0.00 0.00% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 7,112.65 6,172.73 -5,864.93 6,965.00 6,965.00 0.00 0.00% Fund: 534 - FONTANA RANCH SOUTH- LLD
Revenue 16,954.72 18,899.64 -169.07 19,966.00 19,966.00 0.00 0.00% Expense 13,264.81 13,066.86 3,751.40 12,731.00 12,731.00 0.00 0.00% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 3,689.91 5,832.78 -3,920.47 7,235.00 7,235.00 0.00 0.00% Fund: 535 - RHAPSODY I - LLD
Revenue 6,710.20 6,753.20 0.00 6,794.00 6,794.00 0.00 0.00% Expense 7,563.83 9,293.99 1,857.70 9,241.00 9,241.00 0.00 0.00% Total Fund: 535 - RHAPSODY I - LLD: -853.63 -2,540.79 -1,857.70 -2,447.00 -2,447.00 0.00 0.00% Fund: 536 - RHAPSODY 2- LLD
Revenue 15,214.15 15,594.20 -134.75 15,901.00 15,901.00 0.00 0.00% Expense 7,310.72 9,451.38 1,753.86 7,577.00 7,577.00 0.00 0.00% Total Fund: 536 - RHAPSODY 2- LLD: 7,903.43 6,142.82 -1,888.61 8,324.00 8,324.00 0.00 0.00% Fund: 537 - SANTA FE ESTATES 1 - LLD
Revenue 7,092.00 7,158.00 0.00 7,260.00 7,260.00 0.00 0.00% Expense 26,201.67 24,147.83 5,021.62 24,736.00 24,736.00 0.00 0.00% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -19,109.67 -16,989.83 -5,021.62 -17,476.00 -17,476.00 0.00 0.00% Fund: 538 - SANTA FE ESTATES 2 - LLD
Revenue 6,614.18 6,614.18 0.00 6,649.00 6,649.00 0.00 0.00% Expense 20,192.58 18,689.97 3,490.62 16,545.00 16,545.00 0.00 0.00% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -13,578.40 -12,075.79 -3,490.62 -9,896.00 -9,896.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 42 of 45
Account Typ…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 539 - STARN ESTATES - LLD
Revenue 7,648.82 7,648.82 0.00 7,689.00 7,689.00 0.00 0.00% Expense 7,151.26 10,373.85 1,825.24 9,413.00 9,413.00 0.00 0.00% Total Fund: 539 - STARN ESTATES - LLD: 497.56 -2,725.03 -1,825.24 -1,724.00 -1,724.00 0.00 0.00% Fund: 540 - STERLING GLEN 3 - LLD
Revenue 24,245.00 25,972.45 -471.59 29,882.00 29,882.00 0.00 0.00% Expense 18,239.12 26,913.46 5,045.56 25,822.00 25,822.00 0.00 0.00% Total Fund: 540 - STERLING GLEN 3 - LLD: 6,005.88 -941.01 -5,517.15 4,060.00 4,060.00 0.00 0.00% Fund: 541 - SUNGLOW - LLD
Revenue 9,369.66 9,635.56 -212.72 9,679.00 9,679.00 0.00 0.00% Expense 11,236.02 15,880.68 2,455.29 15,778.00 15,778.00 0.00 0.00% Total Fund: 541 - SUNGLOW - LLD: -1,866.36 -6,245.12 -2,668.01 -6,099.00 -6,099.00 0.00 0.00% Fund: 542 - WALNUT HAVEN 3 - LLD
Revenue 5,763.40 5,926.00 -108.40 5,962.00 5,962.00 0.00 0.00% Expense 9,006.65 8,454.09 2,080.73 7,848.00 7,848.00 0.00 0.00% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -3,243.25 -2,528.09 -2,189.13 -1,886.00 -1,886.00 0.00 0.00% Fund: 543 - EUCLID SOUTH LLD
Revenue 18,916.88 19,838.72 -144.04 19,878.00 19,878.00 0.00 0.00% Expense 4,012.16 11,829.94 2,263.34 10,381.00 10,381.00 0.00 0.00% Total Fund: 543 - EUCLID SOUTH LLD: 14,904.72 8,008.78 -2,407.38 9,497.00 9,497.00 0.00 0.00% Fund: 544 - EUCLID NORTH LLD
Revenue 15,520.00 15,831.20 0.00 16,190.00 16,190.00 0.00 0.00% Expense 230.73 9,454.40 1,953.24 7,341.00 7,341.00 0.00 0.00% Total Fund: 544 - EUCLID NORTH LLD: 15,289.27 6,376.80 -1,953.24 8,849.00 8,849.00 0.00 0.00% Fund: 550 - CENTRAL HUGHSON 2 - BAD
Revenue 7,574.87 8,088.46 -235.39 8,252.00 8,253.00 1.00 0.01% Expense 8,542.07 14,349.51 2,150.44 15,767.00 15,768.00 1.00 0.01% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: -967.20 -6,261.05 -2,385.83 -7,515.00 -7,515.00 0.00 0.00% Fund: 551 - FEATHERS GLEN - BAD
Revenue 12,566.60 13,118.48 0.00 15,146.00 15,146.00 0.00 0.00% Expense 14,755.73 14,389.70 2,362.98 14,403.00 14,403.00 0.00 0.00% Total Fund: 551 - FEATHERS GLEN - BAD: -2,189.13 -1,271.22 -2,362.98 743.00 743.00 0.00 0.00% Fund: 552 - FONTANA RANCH NORTH BAD
Revenue 23,616.80 24,393.60 0.00 24,708.00 24,708.00 0.00 0.00% Expense 16,609.84 13,521.22 2,235.35 20,922.00 20,922.00 0.00 0.00% Total Fund: 552 - FONTANA RANCH NORTH BAD: 7,006.96 10,872.38 -2,235.35 3,786.00 3,786.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 43 of 45
Account Typ…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 553 - FONTANA RANCH SOUTH - BAD
Revenue 14,977.46 16,695.48 -149.39 17,641.00 17,641.00 0.00 0.00% Expense 14,325.90 17,879.81 2,690.11 17,454.00 17,454.00 0.00 0.00% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: 651.56 -1,184.33 -2,839.50 187.00 187.00 0.00 0.00% Fund: 554 - STERLING GLEN 3 - BAD
Revenue 17,173.85 18,464.40 -338.87 20,917.00 20,917.00 0.00 0.00% Expense 11,255.92 12,348.48 1,440.46 22,349.00 19,485.00 -2,864.00 -12.81% Total Fund: 554 - STERLING GLEN 3 - BAD: 5,917.93 6,115.92 -1,779.33 -1,432.00 1,432.00 2,864.00 -200.00% Fund: 555 - EUCLID SOUTH - BAD
Revenue 19,710.38 20,298.26 -147.37 20,337.00 20,337.00 0.00 0.00% Expense 1,748.07 7,129.08 1,273.48 11,444.00 11,444.00 0.00 0.00% Total Fund: 555 - EUCLID SOUTH - BAD: 17,962.31 13,169.18 -1,420.85 8,893.00 8,893.00 0.00 0.00% Fund: 556 - EUCLID NORTH -BAD
Revenue 13,170.00 13,443.92 0.00 13,754.00 13,754.00 0.00 0.00% Expense 0.00 4,883.16 1,019.70 7,918.00 7,918.00 0.00 0.00% Total Fund: 556 - EUCLID NORTH -BAD: 13,170.00 8,560.76 -1,019.70 5,836.00 5,836.00 0.00 0.00% Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT Revenue 19,198.95 24,661.61 0.00 20,152.00 27,210.00 7,058.00 35.02% Expense 10,525.56 6,308.75 213.04 20,018.00 26,084.00 6,066.00 30.30% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 8,673.39 18,352.86 -213.04 134.00 1,126.00 992.00 740.30% Fund: 561 - PARKWOOD CFD
Revenue 0.00 0.00 0.00 0.00 43,967.00 43,967.00 0.00%
Expense 0.00 0.00 0.00 0.00 34,767.00 34,767.00 0.00%
Total Fund: 561 - PARKWOOD CFD: 0.00 0.00 0.00 0.00 9,200.00 9,200.00 0.00% Report Total: 7,331,637.50 5,680,826.38 279,538.88 1,060,319.27 302,377.27 -757,942.00 -71.48% Budget Comparison Report
9/20/2024 1:35:01 PM Page 44 of 45
Fund Summary
Fund
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100 - GENERAL FUND 66,966.13 839,015.41 -635,897.04 -1,124.00 -21,786.60 -20,662.60 1,838.31% 105 - GENERAL FUND CONTINGENCY RESE… 125,571.80 63,611.79 305.36 60,403.00 106,097.00 45,694.00 75.65% 210 - SEWER 324,848.79 246,408.64 292,203.43 -8,806.00 -10,496.65 -1,690.65 19.20% 215 - SEWER FIXED ASSET REPLACEMENT -1,440,610.79 -98,911.76 1,105.87 -530,623.73 -530,623.73 0.00 0.00% 220 - SEWER CAPACITY FEE 460,139.66 573,474.29 220,372.06 1,076,984.00 801,884.00 -275,100.00 -25.54% 225 - WWTP EXPANSION 464,809.07 596,178.30 0.00 523,712.00 523,712.15 0.15 0.00% 240 - WATER 3,161,820.93 393,101.18 312,466.23 224,614.00 149,172.10 -75,441.90 -33.59% 245 - WATER TCP123 967,469.95 961,683.36 0.00 -35,000.00 -35,000.00 0.00 0.00% 250 - WATER CAPACITY FEE 165,268.00 482,754.00 129,904.00 736,900.00 574,520.00 -162,380.00 -22.04% 255 - WATER FIXED ASSET REPLACEMENT 2,120,704.86 1,578,329.79 -101,267.33 -159,368.00 -169,368.00 -10,000.00 6.27% 270 - COMMUNITY/SENIOR CENTER -263,038.44 234,411.26 1,182.85 -108,125.00 -107,825.00 300.00 -0.28% 280 - USF COMMUNITY CENTER -3,320.85 -10,861.18 -673.57 -12,149.00 -12,453.00 -304.00 2.50% 310 - GARBAGE -8,142.30 11,079.90 89,354.18 20,000.00 20,000.00 0.00 0.00% 320 - GAS TAX 2103 57,656.61 34,174.71 15,989.66 -226,593.00 -226,737.00 -144.00 0.06% 321 - GAS TAX 2105 19,093.08 25,605.73 7,753.61 -92,603.00 -93,283.00 -680.00 0.73% 322 - GAS TAX 2106 -18,467.53 -13,507.21 -1,236.07 -12,535.00 -12,535.00 0.00 0.00% 323 - GAS TAX 2107 10,404.00 28,074.01 6,351.90 24,187.00 23,187.00 -1,000.00 -4.13% 324 - GAS TAX 2107.5 1,000.00 1,000.00 2,000.00 1,000.00 1,000.00 0.00 0.00% 325 - MEASURE L SALES TAX - ROADS 485,162.79 138,690.14 443.84 -432,000.00 -432,000.00 0.00 0.00% 326 - SB 1-ROADS MAINTENANCE REHABIL… 86,252.57 153,302.26 -817.00 28,351.00 28,351.00 0.00 0.00% 370 - COMMUNITY ENHANCEMENT DEV I… 30,433.68 104,065.09 29,147.65 175,800.00 140,000.00 -35,800.00 -20.36% 371 - TRENCH CUT FUND 0.00 0.00 0.00 222,093.00 222,093.00 0.00 0.00% 372 - IT RESERVE 4,236.07 -687.91 29.84 -20,000.00 -75,000.00 -55,000.00 275.00% 374 - DIABILITY ACCESS AND EDUCATION 1,077.30 1,121.76 95.76 1,200.00 1,200.00 0.00 0.00% 380 - CORONAVIRUS LOCAL FISCAL RECOV… 0.00 -414,136.12 -7,394.56 0.00 0.00 0.00 0.00% 383 - VEHICLE ABATEMENT 22,316.09 27,195.30 -9,036.51 0.00 0.00 0.00 0.00% 384 - SUPPLEMENTAL LAW ENFORCEMENT… 145,738.97 90,890.75 -936.29 0.00 -6,000.00 -6,000.00 0.00% 392 - 94-STBG-799 HOUSING REHAB 1,231.81 1,273.75 185.59 1,200.00 1,200.00 0.00 0.00% 394 - 96-STBG-1013 REHAB 146.86 300.61 50.04 0.00 0.00 0.00 0.00% 420 - TRANPORTATION STREET PROJECTS 967.89 1,493.69 0.00 1,500.00 1,500.00 0.00 0.00% 425 - PUBLIC WORKS STREET PROJECTS - … -14,572.50 39,954.84 0.00 0.00 0.00 0.00 0.00% 450 - STORM DRAIN DEV IMPACT FEE 64,593.59 -33,202.71 50,123.35 -6,486.00 -30,000.00 -23,514.00 362.53% 451 - PUBLIC FACIILITY DEV IMPACT FEE 97,327.46 177,426.67 50,103.84 72,472.00 11,472.00 -61,000.00 -84.17% 452 - PUBLIC FACILITY STREETS DEV IMPA… 123,030.00 120,908.50 40,398.00 -205,810.00 -287,810.00 -82,000.00 39.84% 453 - PARK DEV IMPACT FEE -217,451.06 -778,169.84 0.00 177,536.00 177,536.00 0.00 0.00% 454 - PARKLAND IN LIEU 60,200.00 -39,095.72 2,143.58 -65,000.00 -65,000.00 0.00 0.00% 520 - RDA SUCCESSOR AGENCY 167,253.27 127,040.56 -149,766.96 67,799.00 67,799.00 0.00 0.00% 530 - BRITTANY WOODS- LLD -4,052.67 -7,300.69 -2,963.61 -6,871.00 -6,871.00 0.00 0.00% Budget Comparison Report
9/20/2024 1:35:01 PM Page 45 of 45
Fund
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

PRELIMINARY
2024-2025
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
531 - CENTRAL HUGHSON 2- LLD 3,360.88 -2,949.96 -3,146.16 4,414.00 -1,861.00 -6,275.00 -142.16% 532 - FEATHERS GLEN LLD -4,766.40 -9,759.56 -6,175.98 -8,600.00 -8,600.00 0.00 0.00% 533 - FONTANA RANCH NORTH- LLD 7,112.65 6,172.73 -5,864.93 6,965.00 6,965.00 0.00 0.00% 534 - FONTANA RANCH SOUTH- LLD 3,689.91 5,832.78 -3,920.47 7,235.00 7,235.00 0.00 0.00% 535 - RHAPSODY I - LLD -853.63 -2,540.79 -1,857.70 -2,447.00 -2,447.00 0.00 0.00% 536 - RHAPSODY 2- LLD 7,903.43 6,142.82 -1,888.61 8,324.00 8,324.00 0.00 0.00% 537 - SANTA FE ESTATES 1 - LLD -19,109.67 -16,989.83 -5,021.62 -17,476.00 -17,476.00 0.00 0.00% 538 - SANTA FE ESTATES 2 - LLD -13,578.40 -12,075.79 -3,490.62 -9,896.00 -9,896.00 0.00 0.00% 539 - STARN ESTATES - LLD 497.56 -2,725.03 -1,825.24 -1,724.00 -1,724.00 0.00 0.00% 540 - STERLING GLEN 3 - LLD 6,005.88 -941.01 -5,517.15 4,060.00 4,060.00 0.00 0.00% 541 - SUNGLOW - LLD -1,866.36 -6,245.12 -2,668.01 -6,099.00 -6,099.00 0.00 0.00% 542 - WALNUT HAVEN 3 - LLD -3,243.25 -2,528.09 -2,189.13 -1,886.00 -1,886.00 0.00 0.00% 543 - EUCLID SOUTH LLD 14,904.72 8,008.78 -2,407.38 9,497.00 9,497.00 0.00 0.00% 544 - EUCLID NORTH LLD 15,289.27 6,376.80 -1,953.24 8,849.00 8,849.00 0.00 0.00% 550 - CENTRAL HUGHSON 2 - BAD -967.20 -6,261.05 -2,385.83 -7,515.00 -7,515.00 0.00 0.00% 551 - FEATHERS GLEN - BAD -2,189.13 -1,271.22 -2,362.98 743.00 743.00 0.00 0.00% 552 - FONTANA RANCH NORTH BAD 7,006.96 10,872.38 -2,235.35 3,786.00 3,786.00 0.00 0.00% 553 - FONTANA RANCH SOUTH - BAD 651.56 -1,184.33 -2,839.50 187.00 187.00 0.00 0.00% 554 - STERLING GLEN 3 - BAD 5,917.93 6,115.92 -1,779.33 -1,432.00 1,432.00 2,864.00 -200.00% 555 - EUCLID SOUTH - BAD 17,962.31 13,169.18 -1,420.85 8,893.00 8,893.00 0.00 0.00% 556 - EUCLID NORTH -BAD 13,170.00 8,560.76 -1,019.70 5,836.00 5,836.00 0.00 0.00% 560 - PROVINCE PLACE COMMUNITY FACIL… 8,673.39 18,352.86 -213.04 134.00 1,126.00 992.00 740.30% 561 - PARKWOOD CFD 0.00 0.00 0.00 0.00 9,200.00 9,200.00 0.00% Report Total: 7,331,637.50 5,680,826.38 279,538.88 1,060,319.27 302,377.27 -757,942.00 -71.48% City Attorney City Manager
City Council
City Treasurer
Director of Finance & Admin Services Community Development Director Chief of Police County Contract
Accounting Manager City Clerk Community
Development
Specialist
Customer Service Clerk
(2)
Accounting
Technician I/II
Public Work
Superintendent
Senior Utility
Worker (1)
Maintenance
Worker I/II (6)
Water
Distribution /Treatment
System Operator I/II (4)
Senior
Maintenance
Worker (1)
Management
Analyst
Wastewater
Treatment
Operator I/II *
ORGANIZATIONAL CHART FISCAL YEAR 2024-2025
*Could potentially be reclassified to a Utility Worker I/II - dependent on certifications Dept
No. Dept Name
FY 2024-25 Preliminary
FY 2024-25
Final
Increase / (Decrease) Notes
1005 LEGISLATIVE 43,593 $ 43,643 $ 50 $
1010 CITY MANAGER 254,956 $ 246,482 $ (8,474) $ Adjusted expenditures to match historical costs 1015 CITY TREASURER 1,292 $ 1,292 $ - $
1020 LEGAL SERVICES 115,000 $ 143,750 $ 28,750 $ Increase in expected legal fees due to new contract & current legal issues 1025 FINANCE 392,558 $ 397,660 $ 5,102 $ 3% Equity adjustment & 4% COLA 1030 HUMAN RESOURCES/RISK MANAGEMENT 17,925 $ 17,925 $ - $ 1035 CITY CLERK 120,783 $ 121,792 $ 1,009 $ 3% Equity adjustment & 4% COLA & decrease in insurance costs 1040 PLANNING/BUILDING 408,857 $ 420,835 $ 11,978 $ 3% Equity adjustment & 4% COLA 1045 POLICE SERVICES 1,899,729 $ 1,916,225 $ 16,496 $ $12k increase in expenses & $4k increase in PERS 1050 ANIMAL CONTROL 80,459 $ 75,328 $ (5,131) $ Received updated interim budget 1055 PUBLIC WORKS 210,072 $ 187,184 $ (22,888) $ ($24,874) decrease due to redistribuiont of Superintendent, $1,986 from 3% equity/4% COLA 1060 BUILDING AND GROUNDS 127,116 $ 125,044 $ (2,072) $ ($2,469) decrease due to redistribuiton of Superintendent, $397 from 3% equity/4% COLA 1065 PARKS AND RECREATION 159,774 $ 167,307 $ 7,533 $ 3% Equity adjustment & 4% COLA 1070 STREET MAINTENANCE 150,957 $ 134,295 $ (16,662) $ ($18,251) decrease due to redistribution of Superintendent, $1,589 from 3% equity / 4% COLA 1075 FLEET MAINTENANCE 19,450 $ 19,450 $ - $
9999 NON DEPARTMENTAL 277,850 $ 371,780 $ 93,930 $ $60k increase in PERS, $46 increase to reserve, -$10 decrease in insurance TOTAL OPERATIONAL COSTS 4, $ 4,389,992 280,371 $ Overall increase of $109,62 or 2.56% in Expenses for the General Fund Less One-Time Expenses and Transfers
General Plan Update (34,000) $ (34,000) $
Dump Trailer (17,500) $ (17,500) $ Mower (5,000) $ (5,000) $ Transfer to General Fund Reserve (60,403) $ (106,097) $ NET EXPENDITURES 4,163,468 $ 4,227,395 $ Net expenditures increase by $63,927 or 2% REVENUES 4, $ 4,368,205 279,247 $ Overall increase in of $88,958 in Revenue or 2.1% for the General Fund BALANCE 115,779 $ 140,810 $ Positive balance in General Fund after factoring out one-time expenses

CITY OF HUGHSON
FY 24-25 FINAL BUDGET

GENERAL FUND SUMMARY
Current Fund Balance
as of 06/30/24 1,288,943 $
Quarterly Transfer In 106,097
Estimated Fund Balance
as of 06/30/25 $ 1,395,040
Estimated General Fund Expenses
FY2024-25 4,283,895
Less One-Time Expenditures (56,500)
Estimated Expenses 4,227,395
Required Reserve 33% 1,395,040
Transfer in to meet reserve 106,097
Estimated Fund Balance as of 6/30/25 $ 1,395,040
Fund 105 General Fund Contingency Reserve
Fiscal Year 2024-25 Final Budget