REGULAR MEETING STARTS AT 6:00 PM
Mayor Dan Epperson
Vice Mayor Rodney Plamondon
Council Member Dominic Atlan
Council Member Stacy Rhoades
Council Member Diane Wratten
DUE TO THE GOVERNOR’S EXECUTIVE ORDER N-25-20, THE CITY OF IONE
WILL BE CONDUCTING ITS MEETING IN PERSON
AT 1 E. MAIN STREET, IONE, CA 95640
AND VIA ZOOM
City of Ione is inviting you to a scheduled Zoom meeting.
Join Zoom Meeting
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Tuesday, June 21, 2022
1 E. Main Street
Ione, CA 95640
THE CITY OF IONE IS A GENERAL LAW CITY DEDICATED TO
PROVIDING LEADERSHIP, ACCOUNTABILITY, AND FISCAL INTEGRITY
WHILE PROMOTING ECONOMIC OPPORTUNITIES AND MAINTAINING
A HIGH QUALITY OF LIFE FOR OUR CITIZENS
PLEASE LIMIT PUBLIC COMMENT/TESTIMONY TO FOUR MINUTES
Gov’t. Code §54954.3
The Ione City Council welcomes, appreciates, and encourages participation in the City Council Meeting. The City Council reserves the right to reasonably limit the total time for public comment on any particular noticed agenda item as it may deem necessary.
Full staff reports and associated documents are available for public review at the Office of the City Clerk, City Hall, 1 E. Main Street, Ione, CA. Hard copies may be obtained for $3.60 for pages 1-5 and $.45 for each additional page. Documents that are not available when the agenda is posted will be made available for public review at the meeting. 2 AGENDA
A. ROLL CALL
B. PLEDGE OF ALLEGIANCE
C. APPROVAL OF AGENDA
D. PRESENTATIONS/ANNOUNCEMENTS: Annual Report from Amador Water Agency – Larry McKenney, General Manager
E. PUBLIC COMMENT: EACH SPEAKER IS LIMITED TO 4 MINUTES NOTE: This is the time for members of the public who wish to be heard on matters that do not appear on the Agenda. Persons may address the City Council at this time on any subject within the jurisdiction of the Ione City Council.
Please be mindful of the 4 minute time limit per person.Pursuant to the Brown Act, the City Council may not take action or engage in a detailed discussion on an item that does not appear on the Agenda. However, matters that require Council action will be referred to staff for a report and/or recommendation for possible action at a future Council meeting. Is there anyone in the audience who wishes to address the Council at this time?
F. CONSENT CALENDAR:
Notice to the Public: All matters listed under this category are considered to be routine and will be enacted by one motion. Any item may be removed for discussion and possible action and made a part of the regular agenda at the request of a Council Member(s).
1. Re-appointment of Steven Fredrick, Sally Jo Norris and Don Vicari to the Creek Committee for the term June 2021 – June 2023
2. May 2022 Warrants and Financial Reports
G. PUBLIC HEARING: None
H. REGULAR AGENDA:
3. Adoption of Resolution No. 2022-11 – Adopting the Fiscal Year Operating and Capital Budget 2022/23
4. Approve the First Amendment to the Personal Services Agreement for Financial Consulting Services – Mary Morris-Mayorga
5. Adoption of Resolution No. 2022-12 – Adopting List of Projects for FY 2022-23 Funded by the Road Repair and Accountability Act of 2017 (SB 1)
6. Discuss and Consider authorizing staff to write an RFQ for a professional company to operate Ed Hughes Memorial Arena and serve as Caretaker of Howard Park
CITY OF IONE
CITY COUNCIL
STAFF REPORT
# 1
FOR THE MEETING OF: JUNE 17, 2022
DATE: JUNE 17, 2022
TO: MAYOR AND COUNCILMEMBERS
FROM: JANICE TRAVERSO, CITY CLE
SUBJECT: CONFIRM RE-APPOINTMENT OF COMMITTEE MEMBERS TO
THE IONE CREEK COMMITTEE, STEVEN FREDRICK, DON
VICARI AND SALLY JO NORRIS
RECOMMENDED ACTION:
Confirm re-appointment of Creek Committee members, Steven Fredrick, Don Vicari and Sally Jo Norris to the Creek Committee for the term June 2022 - June 2024.
DISCUSSION:
The Park & Recreation Commission is composed of five members who serve two-year terms. Commissioners Steven Fredrick, Don Vicari and Sally Jo Norris would like to be reappointed for another two year term ending June, 2024.
TYPE OF ITEM:
___ Consent
XXX Departmental
___ Public Hearing
___ Other Written Correspondence
PREVIOUS ACTION/REFERRAL·
Council Order No. __ _
Meeting of: _______ _
City Council for the City oflone
Upon motion of Council Member
Seconded by Council Member
And carried by those members present,
The Council hereby adopts the recommended action contained in this report.
Dated: ____________ _
Janice Traverso, City Clerk
By: ____________ _
Janice Traverso
From:
Sent:
Steve Fredrick <[email protected]>
Wednesday, June 15, 2022 1 :35 PM
To: Janice Traverso
Subject: Re: Creek Committee Term
Yes I can continue to serve. Thank you Steve
Get Outlook for iOS
From: Janice Traverso <[email protected]>
Sent: Tuesday, June 14, 2022 12:42:03 PM
To: [email protected] <[email protected]>; Don Vicari <[email protected]>; Sally Norris <sa llyjo6538@sbcgloba I. net>
Subject: Creek Committee Term
Steve, Don and Sally Jo: Please let me know if you wish to continue serving on the Creek Committee. Your term is expiring at the end of the month and I will be bringing it to Council next week for reappointment. Please let me know if you wish to continue. Thanks.
1 Janice Traverso
From:
Sent:
To:
Subject:
Thanks Donnie.
Janice Traverso
Wednesday, June 15, 2022 12:02 PM
Don Vicari
RE: Creek Committee Term
From: Don Vicari <[email protected]>
Sent: Tuesday, June 14, 2022 5:11 PM
To: Janice Traverso <[email protected]>
Subject: Re: Creek Committee Term
Hi Mrs. T,
Yes .. our work is not finished! I'd like to continue.
Thanks .. say hi to coach!
Don
On Tuesday, June 14, 2022, 12:42:09 PM PDT, Janice Traverso <[email protected]> wrote:
Steve, Don and Sally Jo: Please let me know if you wish to continue serving on the Creek Committee. Your term is expiring at the end of the month and I will be bringing it to Council next week for reappointment. Please let me know if you wish to continue. Thanks.
1 CITY OF IONE
FINANCE AND TREASURY REPORT FY 2021-2022
MONTH END: May 2022
Reconciled Bank Balance
General Checking Account - American River Bank
Balance Per Bank Statement
Less: Outstanding Checks/Wires
Add: Deposits in Transit
Bank Adjustments
Reconciled Balance
Sweep Savings Account -American River Bank
Balance Per Bank Statement
Less: Outstanding Checks/Wires
Add: Deposits in Transit
Reconciled Balance
General Checking Account - Wells Fargo Bank
Balance Per Bank Statement
Less: Outstanding Checks/Wires
Add: Deposits in Transit
Reconciled Balance
Secondary Checking Account - American River Bank
Balance Per Bank Statement
Less: Outstanding Checks/Wires
Add: Deposits in Transit
Reconciled Balance
Xpress Billpay Deposit Account
Balance Per Bank Statement
Less: Outstanding Checks/Wires
Add: Deposits in Transit
Reconciled Balance
LAIF Account
7,270,920.06
(152,642.55)
1,509.06
(64.66)
7,119,721.91
191,089.86
191,089.86
423,344.72
(5,550.38)
3,083.64
420,877.98
324,656.61
324,656.61
459,723.95
772.90
460,496.85
# 2
CITY OF IONE
FINANCE AND TREASURY REPORT FY 2021-2022
MONTH END:
Balance Per Bank Statement
Less: Outstanding Checks/Wires
Add: Deposits in Transit
Reconciled Balance
Cantella & Co. - Investment
Balance Per Bank Statement
Less: Outstanding Checks/Wires
Add: Deposits in Transit
Reconciled Balance
Certificate of Deposit - American River Bank
Balance Per Bank Statement
Less: Outstanding Checks/Wires
Add: Deposits in Transit
Reconciled Balance
TOTAL
May 2022
3,814,491.49
3,814,491.49
312,607.30
312,607.30
56,326.80
56,326.80
8,368,953.66
CITY OF IONE
FINANCE AND TREASURY REPORT FY 2021-2022
MONTH END: May 2022
BALANCE PER GENERAL LEDGER
General Checking Account - American River Bank
Sweeps Savings Account - American River Bank
General Checking Account - Wells Fargo
Secondary Checking Account - American Bank
Xpress Billpay Deposit Account
LAIF
Cantella & Co. - Investment
Certificate of Deposit - American River Bank
Reconciled Balance
TOTAL
Reconciled Difference
/
Chris Hancock, City Treasurer
7,119,721.91
191,089.86
420,877.98
324,656.61
460,496.85
3,814,491.49
312,607.30
56,326.80
12,700,268.80
12,700,268.80
6/15/2022
Date
CITY OF IONE Bank Reconciliation Report - Detailed American River Bank Account Page: 1 Jun 15, 2022 06:57PM
Report Criteria:
Print Outstanding Checks and Deposits and Bank and Book Adjustments 01 - ARB - Primary Checking (ARB - Primary Checking) (1) May 31, 2022
Acco 9999001010
Bank Account Number: 4310009027
Bank Statement Balance: 7,270,920.06 Book Balance Previous Month: 6,602,303.15 Outstanding Deposits: 1,509.06 Total Receipts: 1,127,169.22 Outstanding Checks: 152,642.55 Total Disbursements: 609,750.46 Bank Adjustments: 64.66- Book Adjustments: .00
Bank Balance: 7,119,721.91 Book Balance: 7,119,721.91
Outstanding Deposits
Deposit Deposit
Number Amount
Deposit Deposit
Number Amount
Deposit Deposit
Number Amount
Deposit Deposit
Number Amount
160 87.00
176 29.00
179 332.00
1205 267.80
1206 394.80
1207 398.46 Total: 1,509.06
Deposits cleared: 68 items Deposits Outstanding: 6 items Outstanding Checks
Check Check
Number Amount
Check Check
Number Amount
Check Check
Number Amount
Check Check
Number Amount
10 129,890.77
1228 2,404.75
1390 222.60
1438 80.00
1439 101.43
1446 1,446.25
1712 50.05
1755 25.84
1802 50.00
1913 79.02
1925 40.70-
2358 2.60
2480 50.00
2488 51.70
2572 18.75
2599 7,550.27
2684 81.40
2862 25.00
2907 25.00
2954 75.37
2956 9,604.94
2963 63.07
2966 599.50
2969 184.94
Total: 152,642.55
Checks cleared: 86 items Checks Outstanding: 24 items
Bank Adjustments
Description Amount Description Amount
UNIDENTIFIED BUSINESS LICENSE 64.00- UNIDENTIFIED .66-
Total: 64.66-
CITY OF IONE Bank Reconciliation Report - Detailed American River Bank Account Page: 2 Jun 15, 2022 06:57PM
Book Adjustments
No book adjustments found!
Report Criteria:
Print Outstanding Checks and Deposits and Bank and Book Adjustments CITY OF IONE Bank Reconciliation Report - Detailed American River Bank Account Report Criteria:
Print Outstanding Checks and Deposits and Bank and Book Adjustments Acco 9999001020
Bank Account Number:
Bank Statement Balance:
Outstanding Deposits:
Outstanding Checks:
Bank Adjustments:
Bank Balance:
No outstanding deposits found!
02 - ARB - Sweep Savings (ARB - Sweep Savings) (2)
May 31, 2022
191,089.86
.DO
.00
00 191,089.86
Book Balance Previous Month:
Total Receipts:
Total Disbursements:
Book Adjustments:
Book Balance:
Outstanding Deposits
Deposits cleared: 1 items Deposits Outstanding: o items Outstanding Checks
No outstanding checks found'
Checks cleared: o items Checks Outstanding: o items
Bank Adjustments
No bank adjustments found!
Book Adjustments
No book adjustments found!
191,082.56
7.30 00
.DO
191,089.86
Page: 1
Jun 15, 2022 02:43PM
CITY OF !ONE Bank Reconciliation Report - Detailed American River Bank Account Acco 9999001030
Bank Account Number
Bank Statement Balance:
Outstanding Deposits:
Outstanding Checks:
Bank Adjustments:
Bank Balance:
Deposit
Number
202
Deposit
Amount
86:40
Deposit
Number
1216
423,344.72
3,083.64
5,550.38
.00
420,877.98
Deposit
Amount
2,997.24
Deposits cleared: 10 items Deposits Outstanding: 2 items Check Check Check Check
Number Amount Number Amount
50261 137.51 52739 1,728.12
51658 40.00 52775 176.12
52116 103:43 52817 345.20
52119 1,339.96 52842 122.10
Checks cleared: 7 items Checks Outstanding: 13 items
No bank adjustments found!
No book adjustments found!
03 - WF - Checking (WF - Checking) (3)
May 31, 2022
Book Balance Previous Month:
Total Receipts:
Total Disbursements:
Book Adjustments:
Book Balance:
Outstanding Deposits
Deposit
Number
Deposit
Amount
Outstanding Checks
Check Check
Number Amount
53103 35.10
53215 51.88
53234 150.00
53302 1,315.96
Bank Adjustments
Book Adjustments
Deposit
Number
Total:
Check
Number
53321
Total:
379,809.72
42,450:44
1,382.18
00 420,877.98
Deposit
Amount
3,083.64
Check
Amount
5.00 5,550.38
Page: 2
Jun 15, 2022 02:43PM
CITY OF IONE
Acco 9999001040
Bank Account Numbe1
Bank Statement Balance:
Outstanding Deposits:
Outstanding Checks:
Bank Adjustments:
Bank Balance:
No outstanding deposits found!
Bank Reconciliation Report - Detailed American River Bank Account 04 -ARB - Secondary Checking (ARB - 5168 Secondary Checking) (4) May 31, 2022
324,656.61
.00
.00
.00
324,656.61
Book Balance Previous Month:
Total Receipts:
Total Disbursements:
Book Adjustments:
Book Balance:
Outstanding Deposits
Deposits cleared: 1 items Deposits Outstanding: O items Outstanding Checks
No outstanding checks found!
Checks cleared o items Checks Outstanding: o items
Bank Adjustments
No bank adjustments found 1
Book Adjustments
No book adjustments found!
324,655.16
1.45 00
.00
324,656.61
Page: 3
Jun 15, 2022 02:43PM
CITYOFIONE Bank Reconciliation Report - Detailed American River Bank Account Report Criteria:
Print Outstanding Checks and Deposits and Bank and Book Adjustments Acco 9999001050
Bank Account Number: 10655
Bank Statement Balance:
Outstanding Deposits:
Outstanding Checks:
Bank Adjustments:
Bank Balance:
Deposit
Number
Deposit
Amount
Deposit
Number
459,723.95
772.90
00 00
460,496.85
Deposit
Amount
05 -XPRESS BILLPAY DEPOSIT ACCT. (X) (5)
May 31, 2022
Book Balance Previous Month:
Total Receipts:
Total Disbursements:
Book Adjustments
Book Balance:
Outstanding Deposits
Deposit
Number
Deposit
Amount
256
1261
40.70 162.80
1262
1263
162.80
81.40 1264
1265
243.80
81.40 Deposits cleared: 50 items Deposits Outstanding: 6 items No outstanding checks found!
Checks cleared: o items Checks Outstanding: o items
No bank adjustments found!
No book adjustments found!
Outstanding Checks
Bank Adjustments
Book Adjustments
Deposit
Number
Total:
424,280.11
36,216.74
.00
00 460,496.85
Deposit
Amount
772.90
Page:
Jun 15, 2022 02:50PM
CITY OF IONE Bank Reconciliation Report - Detailed American River Bank Account Acco 9999001120
Bank Account Number:
Bank Statement Balance:
Outstanding Deposits:
Outstanding Checks:
Bank Adjustments:
Bank Balance:
No outstanding deposits found I
3,814,491.49
.00
00 .00
3,814,491.49
Deposits cleared: o items Deposits Outstanding: o items No outstanding checks found!
Checks cleared: O items Checks Outstanding: O items
No bank adjustments found!
No book adjustments found!
20 - LAIF (LAIF) (20)
May 31, 2022
Book Balance Previous Month:
Total Receipts:
Total Disbursements:
Book Adjustments:
Book Balance:
Outstanding Deposits
Outstanding Checks
Bank Adjustments
Book Adjustments
3,814,491.49
00 .00
.00
3,814,491.49
Page: 5
Jun 15, 2022 02:44PM
CITY OF IONE Bank Reconciliation Report - Detailed American River Bank Account Report Criteria:
Print Outstanding Checks and Deposits and Bank and Book Adjustments 21 - CANTELLA INVESTMENTS (CANTELLA INVESTMENTS) (21)
May 31, 2022
Acco 9999001121
Bank Account Number:
Bank Statement Balance:
Outstanding Deposits:
Outstanding Checks:
Bank Adjustments:
Bank Balance:
Deposit
Number
2 Deposit
Amount
.00
Deposit
Number
312,607.30
.00
.00
.00
312,607.30
Deposit
Amount
Deposits cleared: 1 items Deposits Outstanding: 1 items No outstanding checks found!
Checks cleared o items Checks Outstanding: O items
No bank adjustments found!
No book adjustments found!
Book Balance Previous Month:
Total Receipts:
Total Disbursements:
Book Adjustments:
Book Balance:
Outstanding Deposits
Deposit
Number
Deposit
Amount
Outstanding Checks
Bank Adjustments
Book Adjustments
Deposit
Number
Total:
312,152.98
454.32
.00
.00
312,607.30
Deposit
Amount
00 Page:
Jun 15, 2022 02:46PM
CITY OF JONE Bank Reconciliation Report - Detailed American River Bank Account Acco 9999001130
Bank Account Number:
Bank Statement Balance:
Outstanding Deposits:
Outstanding Checks:
Bank Adjustments:
Bank Balance:
Deposit
Number
2 Deposit
Amount
00 Deposit
Number
56,326.80
.00
.00
.00
56,326.80
Deposit
Amount
Deposits cleared: 1 items Deposits Outstanding: 1 items No outstanding checks found!
Checks cleared: o items Checks Outstanding: O items
No bank adjustments found!
No book adjustments found!
Report Criteria:
30 - ARB - CD 4899 (ARB - CD 4899) (30)
May 31, 2022
Book Balance Previous Month:
Total Receipts:
Total Disbursements:
Book Adjustments:
Book Balance:
Outstanding Deposits
Deposit
Number
Deposit
Amount
Outstanding Checks
Bank Adjustments
Book Adjustments
Print Outstanding Checks and Deposits and Bank and Book Adjustments Deposit
Number
Total:
56,322.17
4.63 00
00 56,326.80
Deposit
Amount
00 Page: 7
Jun 15, 2022 02:44PM
Agenda Item # 3
DATE: June 21, 2022
TO: Mayor Epperson and City Council
FROM: Michael Rock, Interim City Manager
Chris Hancock, City Treasurer
Mary Morris-Mayorga, Finance Consultant
Julie Millard, Management Analyst
SUBJECT: Adopt the Operating and Capital Budgets for Fiscal Year 2022/2023 RECOMMENDED ACTION:
• Receive public comments on the Final Draft FY 2022/23 Operating and Capital Budgets • Adopt the Operating and Capital Budgets for Fiscal Year 2022/23.
BACKGROUND:
On May 31, 2022, the Finance Committee reviewed the proposed budget. The presentation to the Finance Committee was a very positive one regarding the financial health of the City. Revenues continue to increase each year and the ARPA money also allowed some relief to the General Fund.
The unrestricted reserve in the General Fund is 30% ($1,354,350) of the Operating Fund, far above the industry standard of 10-15 percent.
The City Council was presented the Draft Operating and Capital Budgets for FY 2022/23 on June 7, 2022. After a lengthy presentation by staff the Council requested several changes to the Budget which are reflected in the attached documents.
• The Council directed the COLA adjustment for certain employees be reduced from 7% to 5%. • The Council also directed that the loan repayment for the Arena Loan be charged a 3% interest rate and to add that to the total annual repayment plan. • Council directed staff to return to a Council meeting in about six months with an MOU for the Unrepresented Employees and with a proposal to add an additional 2% COLA to base salaries and then to have employees contribute an additional 2% towards the employee portion of PERS.
The proposed final budget document is now complete for review, public comment and then adoption.
This budget is being presented on time, before the fiscal year starts on July 1, 2022, thus negating the need for continuing resolutions to spend money to operate the City.
A Budget Message is contained at the beginning of the document which describes the comprehensive approach to addressing the fiscal sustainability and resilience for the City of Ione.
FISCAL IMPACT:
The operating budget expenditures are proposed at $6,846,844, debt service at $56,500 and capital expenses at $4,541,788 for a grand total of $11.455 million and an unrestricted reserve at $1,354,350.
Actual revenues for the closing fiscal year 2022/23 were higher than anticipated and expenditures slightly lower than anticipated thus allowing more flexibility in adding staff positions, creating and funding a replacement fund for equipment and vehicles, maintaining a healthy unrestricted reserve (Dry Period Fund), and paying back bank loans and debt from borrowing from other city restricted funds. In addition, the City will receive a total of $1,020,000 in American Rescue Plan Act (ARPA) funding for FY 2022/23.
Attachments:
Final Draft Operating and CIP Budgets for Fiscal Year 2022-2023 Budget Worksheets by Fund
City of Ione
Proposed Fiscal Year 2022-2023 Budget
City of Ione
Proposed Budget for Fiscal Year 2022-2023
2 | P a g e
Proposed Budget for Fiscal Year 2022 - 2023
Table of Contents
Budget Message.........................................................................................................................................4 Strategic Planning and Priorities..........................................................................................................4 Key Issues and Priorities.......................................................................................................................5 ARPA........................................................................................................................................................5 Budget Principles ...................................................................................................................................6 Revenue Trends.....................................................................................................................................6 City Services ...........................................................................................................................................7 General Fund Expenditures..................................................................................................................8 Staffing.....................................................................................................................................................9 Infrastructure............................................................................................ Error! Bookmark not defined.
Interfund Loans and Payback Plan ...................................................................................................10 Key Budget Assumptions....................................................................................................................11 Performance Measurement ................................................................................................................11 Looking Ahead......................................................................................................................................11 Budget Resolutions..................................................................................................................................13 City Profile .................................................................................................................................................14 City Government.......................................................................................................................................14 Fund Structure..........................................................................................................................................15 Budget Level of Legal Authority .............................................................................................................15 City Organization......................................................................................................................................16 Organization Chart...........................................................................................................................16 Total Staffing.............................................................................................................................................17 Staff Allocation by Department and Fund.............................................................................................18 Total Personnel Budget...........................................................................................................................20 Salary Range Table .................................................................................................................................21 Budget Summary – All Funds.................................................................................................................23 Forecast – General Fund ........................................................................................................................25 Revenue Descriptions .............................................................................................................................26 Expenditures .............................................................................................................................................26 Wastewater Contract ...............................................................................................................................26 Department Summaries ..........................................................................................................................27 City of Ione
Proposed Budget for Fiscal Year 2022-2023
3 | P a g e
City Manager, Finance, & Human Resources..........................................................................................27 Police.......................................................................................................... Error! Bookmark not defined.
Fire ............................................................................................................. Error! Bookmark not defined.
Planning ..................................................................................................... Error! Bookmark not defined.
Building Inspection..................................................................................... Error! Bookmark not defined.
Engineering ................................................................................................ Error! Bookmark not defined.
Park & Facilities Maintenance ................................................................... Error! Bookmark not defined.
Citywide Services ....................................................................................... Error! Bookmark not defined.
American Rescue Plan Act (ARPA) ......................................................................................................29 Capital Improvement Program ...............................................................................................................30 Budget Detail.............................................................................................................................................32 Appendix....................................................................................................................................................33 Glossary of Terms................................................................................................................................34 Glossary of Terms................................................................................... Error! Bookmark not defined.
City of Ione
Proposed Budget for Fiscal Year 2022-2023
4 | P a g e
Budget Message
June 21, 2022
Mayor Dan Epperson
Vice-Mayor Rodney Plamondon
Council Member Dominic Atlan
Council Member Stacy Rhoades
Council Member Diane Wratten
Dear Council:
As the City of Ione’s Interim City Manager, it is my privilege to present the Final Draft Fiscal Year 2022-2023 Operating and Capital Budgets for your consideration and adoption. The proposed budget is balanced and, to the extent possible, represents the priorities of the City Council for the year ahead. The operating budget expenditures are proposed at $6,846,844, debt service at $56,500 and capital expenses at $4,541,788 for a grand total of $11.455 million and an unrestricted reserve at $1,354,350.
The past several years has presented a variety of public health, economic, social, and fiscal challenges as the global COVID-19 pandemic continues to impact local government. While the City has experienced a decline in some revenue sources as related operational changes were implemented, the major revenue sources including property and sales taxes have remained strong. This solid revenue stream is a significant reason that the budget as presented to you continues to provide the programs and services Ione residents, business, and visitors expect and rely on, as well as supporting efforts toward long-term fiscal sustainability.
With a change in leadership in any organization, it is an opportune time to re-evaluate operations and assess whether there may be better ways to achieve results. This assessment takes into consideration the feedback and recommendations of department heads, staff, City Council, and the community to facilitate an appropriate and balanced approach to service delivery that best meets the needs of the City.
Strategic Planning and Priorities
The City Council held a Strategic Planning Session on April 2, 2022 and established strategic priorities which have been incorporated in the budget:
1. Financial Stability and Fiscal Sustainability
2. Future / Smart Growth and Capital / Special Projects (tie for second)
3. Public Safety (Fire and Police)
4. Infrastructure
5. Good Governance and Organization Effectiveness
6. Economic Health and Development
7. Community Education, Outreach and Communication
City of Ione
Proposed Budget for Fiscal Year 2022-2023
5 | P a g e
8. Culture and Recreation
9. Healthy Community
Key Issues and Priorities
Council has begun the process of identifying and prioritizing their collective priorities through the Strategic Planning Process. Key priorities are:
• Preparation of a long-term financial plan;
• Adoption of a five-year capital improvement program schedule; • Continued commitment to the interfund loan agreements and repayment schedule;
• Completion of a Sewer/Wastewater Rate Study;
• Reporting of interfund loans status and payment progress in the quarterly financial reports and audited financial statements; and • Development and implementation of performance measures on City services.
ARPA
H.R. 1319, the American Rescue Plan Act (ARPA), is a historic Act signed into law on March 11, 2021, delivering $65 billion of direct and flexible aid to cities and towns across the nation, including $8 billion to California cities. The Coronavirus State and Local Fiscal Recovery Funds provide a substantial infusion of resources to help turn the tide on the pandemic, address its economic fallout, and lay the foundation for a strong and equitable recovery. The City was awarded $2,049,648 over two fiscal years. This proposed budget is the second of those two years. Eligible uses include:
a) To respond to the public health emergency or its negative economic impacts, including assistance to households, small businesses, and nonprofits, or aid to impacted industries such as tourism, travel, and hospitality; b) To respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers; c) For the provision of government services to the extent of the reduction in revenue due to the COVID–19 public health emergency relative to revenues collected in the most recent full fiscal year prior to the emergency; and d) To make necessary investments in water, sewer, or broadband infrastructure.
Use outside of those listed above is prohibited, with specific prohibitions:
a) Depositing funds into any pension fund.
b) Using funds to directly or indirectly offset a reduction in the net tax revenue of the State or territory resulting from a change in law, regulation, or administrative interpretation.
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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Budget Principles
Good governance is reliant upon adherence to best practices and underlying principles that support designing, implementing, and improving budgets to best serve the community. Several key principles have been incorporated into the budget development process and monitoring:
1. Closely align budget with the strategic priorities of the City Council.
Discussions and feedback from the City Council and community have been and will continue to be integrated into the budget.
2. Ensure that budget documents and data are open, transparent and accessible.
The improved budget format and updated website reflect this commitment.
3. Actively plan, manage and monitor budget execution.
A budget process including schedule were developed with department head participation and updates regularly provided to the City Council.
4. Ensure that performance, evaluation and value are integral to the budget process.
This will be the next step in enhanced budget development and reporting.
5. Identify, assess, and manage long-term sustainability and other fiscal risks.
Interfund loans have been substantiated by loan agreements, will be reported on at least annually, and a plan for repayment has been implemented. Sufficient operating and other reserves have been established.
6. Promote the integrity and quality of budgetary forecasts, fiscal plans, and implementation through rigorous quality assurance including independent audit.
Revenue Trends
Revenue forecasts have been developed based on a combination of historical data and projections from a variety of sources. Taxes (property, sales, motor vehicle in lieu, and franchise) have again remained strong. Forecasted increases for property tax, sales tax, and property tax in lieu of vehicle license fees have been increased according to Amador County estimates of 3.5%, 5%, and 4%, respectively. Transient occupancy tax has varied from year-to-year with further evaluation planned for this year.
Licenses and Permits reflect building permit activity, so to remain conservative this estimate is in line with prior year budget. Use of Money and Property (Interest Income) is projected to be the same as prior year budget as the City continues to evaluate investments. Plan check fees and CalFire reimbursements account for the largest share of Charges for Services. Budget amounts for these and Other Revenues remain conservative as they fluctuate based on activity levels.
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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General Fund Revenues
City Services
The City provides a spectrum of direct services to the community (fire protection, police, street maintenance, park and facilities maintenance, building inspection and code enforcement, planning and engineering services) which are accounted for in a variety of funds, with the General Fund as the primary and largest fund.
Actual
(unaudited)
FY 20/21
Projected
Actual FY
21/22
Increase/
(Decrease)
Budget FY
22/23
Increase/
(Decrease)
Revenues
Taxes
Property taxes $ 947,127 $ 1,007,390 6.36% $ 1,058,650 5.09% Sales and use tax 276,649 303,743 9.79% 348,580 14.76%
Transient occupancy tax 6,915 4,710 -31.89% 4,000 -15.07% Franchise tax 120,736 133,413 10.50% 132,800 -0.46%
Motor vehicle in lieu tax 1,120,227 1,217,852 8.71% 1,281,540 5.23% Other taxes 58,982 87,558 48.45% 74,200 -15.26%
Licenses and Permits 338,502 326,537 -3.53% 223,700 -31.49% Fines/Penalties 2,853 1,708 -40.13% 2,000 17.10%
Use of Money and Property 8,084 66,076 717.39% 90,000 36.21% Other Governmental Agencies 211,913 80,017 -62.24% 15,930 -80.09% Charges for Services 303,014 495,082 63.39% 228,400 -53.87% Other Revenues 89,634 146,875 63.86% 185,500 26.30%
Total Revenues $ 3,484,636 $ 3,870,961 $ 3,645,300
Grants
City of Ione
Proposed Budget for Fiscal Year 2022-2023
8 | P a g e
An Equipment/Fleet Replacement Fund has been created. In order to effectively maintain this replacement program, funding needs to be established to properly plan in advance for equipment and vehicle purchases. We are including $30,000 as the annual funding for this program. Then, all departments would be assessed a replacement fee annually which would be invested for future planned purchases.
Critical wastewater services are provided through an enterprise fund with operations contracted through PERC Water Corporation. While billing and payment collection are currently performed by City staff, many agencies place charges on the property tax bill in the same manner as the delinquent charges. This saves City resources by eliminating costs associated with printing/mailing of invoices and reminders, as well as payment collection in the form of banking and credit card processing charges. Staff time in performing these functions would be available for other City needs. It is recommended that the City perform an analysis of implementing this change for City Council review in the coming months.
General Fund Expenditures
Actual
(unaudited)
FY 20/21
Projected
Actual FY
21/22
Increase/
(Decrease)
Budget FY
22/23
Increase/
(Decrease)
General Fund Expenses
City Council $ 47,536 $ 20,964 -55.90% $ 16,598 -20.83% City Clerk 34,415 34,747 0.96% 14,122 -59.36%
City Treasurer 6,242 2,710 -56.58% 26,910 892.99%
City Manager/Finance/HR 110,387 432,570 291.87% 534,313 23.52% Legal 77,236 91,886 18.97% 194,000 111.13%
Police 983,470 778,790 -20.81% 912,481 17.17%
Fire 143,929 91,633 -36.33% 155,400 69.59%
Planning 86,767 132,414 52.61% 175,224 32.33%
Building Inspection 277,769 123,107 -55.68% 274,460 122.94% Engineering 150,752 135,341 -10.22% 265,000 95.80%
Parks & Facilities Maintenance 499,436 525,205 5.16% 877,398 67.06% Citywide Services 457,169 419,658 -8.21% 601,558 43.34% Total General Fund Expenses $ 2,875,108 $ 2,789,025 $ 4,047,464 City of Ione
Proposed Budget for Fiscal Year 2022-2023
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Staffing
In evaluating appropriate levels of staffing given City Council goals in service delivery to the community, the following changes are recommended in this budget:
• Add a new FTE - Executive Assistant to the City Manager to assist with administrative tasks – increase of $99,100 fully burdened cost; • Add a new FTE – Fire Apparatus Engineer to the Fire Department to better cover shifts and reduce the need for some overtime – increase of $106,000 fully burdened cost
• Increase City Manager maximum base salary to $160,000 to facilitate recruitment of highly qualified candidates; and
• Inclusion of a 5% Cost-of-Living Allowance (COLA) for all full-time equivalents (FTE) for position alignment – increase of $56,149.
The CalPERS minimum required employer contribution includes the sum of two components:
• Normal Cost (NC) Rate, which represents the annual cost of service accrual for active employees is shown as a percentage of payroll and paid as part of the monthly payroll reporting process.
• Annual Unfunded Accrued Liability (UAL) payment which is the amortized dollar amount needed to fund past service credit earned (or accrued) for members who are currently receiving benefits, active members, and for members entitled to deferred benefits, as of the valuation date. This UAL is billed and paid monthly.
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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The CalPERS employer contribution rates have decreased from the prior year as shown below with an overall increase after the 5% COLA of approximately $2,209.74 included in the budget.
The CalPERS UAL payment has increased from prior year as shown below. This increase of approximately $3,564 is included in the budget.
Interfund Loans and Payback Plan
It has been determined that there are a number of outstanding interfund loans in the City that have yet to be repaid. In accordance with the Government Code, these loans must be established in accordance with a loan agreement which includes a term for repayment. To fulfill this requirement, these loans have now been recorded in loan agreements with established recommended repayment periods and reporting requirements.
Plan Description FY 2020/21 FY 2021/22 FY 2022/23 Increase (projected)
FY 2023/24 Increase
Miscellaneous 1st Tier - prior to 4/10/2011 0.00% 0.00% 0.00% 0.0% 0.00% 0.0% Miscellaneous 2nd Tier - on/after 4/10/2011 7.20% 8.65% 8.63% 20.1% 8.70% 0.6% Miscellaneous PEPRA - on/after 1/1/2013 6.53% 7.59% 7.47% 16.2% 7.60% 0.1% Safety/Fire 1st Tier - prior to 1/1/2013 12.24% 14.81% 14.74% 21.0% 14.80% -0.1% Safety/Fire PEPRA - on/after 1/1/2013 9.51% 11.13% 10.80% 17.0% 11.10% -0.3% Safety/Police 1st Tier - prior to 10/9/2011 18.62% 22.48% 22.47% 20.7% 22.50% 0.1% Safety/Police 2nd Tier - on/after 10/9/2011 16.84% 20.64% 20.64% 22.6% 20.60% -0.2% Safety/Police PEPRA - on/after 1/1/2013 11.99% 13.13% 12.78% 9.5% 13.10% -0.2% CalPERS Retirement Employer Contribution Rates
Plan Description FY 2020/21 FY 2021/22 FY 2022/23 Increase (projected)
FY 2023/24 Increase
Miscellaneous 1st Tier - prior to 4/10/2011 $125,788 $127,466 $125,659 1.0% $126,000 0.0% Miscellaneous 2nd Tier - on/after 4/10/2011 $1,866 $1,876 $2,198 0.5% $1,900 1.3% Miscellaneous PEPRA - on/after 1/1/2013 $3,440 $3,942 $4,523 14.6% $4,300 9.1% Safety/Fire 1st Tier - prior to 1/1/2013 $3,998 $4,313 $4,572 7.9% $4,600 6.7% Safety/Fire PEPRA - on/after 1/1/2013 $2,052 $2,288 $2,524 11.5% $2,500 9.3% Safety/Police 1st Tier - prior to 10/9/2011 $85,499 $138,074 $140,844 61.5% $142,000 2.8% Safety/Police 2nd Tier - on/after 10/9/2011 $3,469 $3,831 $4,189 10.4% $4,100 7.0% Safety/Police PEPRA - on/after 1/1/2013 $7,223 $8,061 $8,906 11.6% $8,700 7.9% $233,335 $289,851 $293,415 $294,100
CalPERS Retirement Unfunded Accrued Liability Payment
(Fund paying out advance) Fund (Fund receiving advance) Fund Balance
6/30/2022
Annual Repayment 24
years
General Fund 1111 Impact Fees-General Plan 9515 $ 360,534 ($15,704) General Fund 1111 Impact Fees - Fire 9511 276,365 ($12,037) Sewer-Capital Projects 3121 General Fund 1111 235,357 ($10,251) Local Transportation Comm 4211 General Fund 1111 123,047 ($5,360) Local Transportation Comm 4211 General Fund 1111 381,789 ($16,629) Gas Tax Fund 2111 General Fund 1111 190,725 ($8,307)
Gas Tax Fund 2111 Impact Fees - General Plan 9515 41,341 ($1,801) ARSA 8231 General Fund 1111 63,363 ($2,645)
Tertiary 3131 General Fund (Arena Loan Includes 3% Interest) 1111 246,765 ($10,735) Traffic Mitigation Fee-Local 9518 General Fund 1111 173,056 ($7,538) Measure M 9613 General Fund 1111 326,396 ($14,217)
$2,418,738 ($105,224)
Interfund Loans Repayment Plan
Advances To Other Funds Advances From Other Funds
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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Key Budget Assumptions
Based on the data currently available, economic forecasts from a range of sources, and recommendations on service delivery and long-term planning, the following key assumptions are incorporated into the proposed Fiscal Year 2022-2023 budget:
1. ARPA funding of $1,024,000 will be received as the second and final installment with the updated specific spending plan as approved by the City Council;
2. Interfund loans repayment plan continues based upon a twenty-five (25) year payment term requiring an annual expenditure of $105,224;
3. General Fund fiscal sustainability with operational reserve funding (Unrestricted Reserve of $1,354,455) of 30% of the operating budget;
4. Cost-of-living allowance for regular City positions of 5% with exception of Police (per MOU) for adequate alignment all City positions;
5. Benefits at existing levels with increased costs as provided by insurers and CalPERS retirement;
6. Maintaining higher level of cash reserves in LAIF to optimize returns; and
7. Adding new position of Executive Assistant and Fire Apparatus Engineer;
8. Return to City Council in six months with an MOU for Unrepresented staff and a proposal for 2% COLA and an increase to the Employee Share of PERS contributions to increase by 2%.
Performance Measurement
In order to assess the cost effectiveness of City programs and services, key performance indicators will be developed as the basis for performance measurement.
There are many reasons agencies establish a performance measurement program, including: provides accountability; focuses policy discussion on results; identifies opportunities for improvement; and guides the allocation of limited resources.
Looking Ahead
Amador County recently adopted a Comprehensive Economic Development Strategy for 2021-2025 which contains a thoroughly developed action plan and should assist the City of Ione in continuing to build a strong local economy. The four major economic development goals in that plan are:
• Improve the availability, reliability, and speed of communication services for businesses, workers, students, and residents.
• Create a stronger and more diverse economic base.
• Increase affordable housing and rental options.
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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• Develop a workforce with the academic and technical skills necessary for careers today and tomorrow.
While the County as a whole has an average annual population growth of less than one percent, the City of Ione will experience more growth due to the continued development of Castle Oaks and Wildflower. This population growth contributes to property and sales tax revenues along with a larger workforce. The City has over 1,300 acres of land planned for residential use (all unimproved), an 80-acre former youth correctional facility (now abandoned and surplus State property), and commercial development opportunities in the historic downtown core and at Castle Oaks.
Throughout the County, small business (less than five employees) represents approximately 58 percent of businesses. Growth of this sector can be dependent on access to capital which is one of the largest obstacles when seeking small business loans. The City’s small business loan program is designed to assist in mitigating or removing this obstacle to the extent possible.
Infrastructure is a significant economic development factor in creating a desirable location to open or expand a business. As mentioned earlier, the City’s commitment to adoption of a five-year capital improvement program will be necessary to facilitate building a strong economy.
I would like to thank all the staff that were instrumental in preparing a budget that is balanced and on time. Special thanks to Julie Millard, Chris Hancock and Mary Mayorga. And lastly, many thanks to the City Council for implementation of fiscal sustainability measures in the prior fiscal year and in this budget. These along with continued efforts to facilitate fiscally sound decision-making will propel the City forward in creating and maintaining a healthy partnership with our community.
Sincerely,
Michael Rock
Interim City Manager
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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Budget Resolutions
RESOLUTION NO. 2022-XX
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF IONE ADOPTING THE FINAL
FISCAL YEAR 2022-23 OPERATING AND CAPITAL BUDGET
WHEREAS, in accordance with City of Ione Municipal Code Chapter 2.10.150 – Power and duties – Budgets: “It shall be the duty of the city manager to prepare and submit the proposed annual budget and the proposed annual salary plan to the city council for its approval.”; and
WHEREAS, staff developed the Proposed Fiscal Year 2022-2023 Operating and Capital Budget and presented said budget to the City Council in a publicly noticed meeting where it was reviewed and revised as directed; and
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of lone:
Section 1: The budget document as presented and revised as directed is adopted as the operating and capital budget of the City for Fiscal Year 2022-2023 (attached hereto and incorporated herein by reference) and the amounts stated therein as proposed expenditures are hereby appropriated.
Section 2: Annual payments as established in the twenty-five year interfund loan repayment plan beginning Fiscal Year 2021-2022 are included in the budget. If other City financial obligations arise during the repayment period that require a use of funds, the City Council may adopt a resolution which temporarily reduces said payments.
Section 3: Modifications and amendments to the Fiscal Year 2022-2023 City of Ione Budget shall be allowed in accordance with the Budget Level of Authority.
Section 4: All actions pursuant to this resolution shall be carried out in the ordinary course of business consistent with the ordinances, resolutions, and regulations of the City to the extent that they apply.
Section 5: This resolution is effective immediately.
PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council on this 21st day of June 2022, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED:
________________________
Dan Epperson, Mayor
Attest:
______________________________
Janice Traverso, City Clerk
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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City Profile
The “Castle City,” Ione offers the perfect blend of small-town charm and quality living.
Its quaint character and convenient location just 30 miles south east of Sacramento make it the perfect place to work, live, and play. Incorporated in 1953 and located in Amador County the City comprises 4.7 square miles with a non-institutionalized population of approximately 6,000. Ione is known for its small-town atmosphere and its outstanding quality of life.
Ione’s historic downtown features shops, restaurants, and landmarks that draw people from throughout the area. You’ll find unique shops with one-of-a-kind items, antiques and pizzerias with family friendly fare. The community enjoys a seasonal creek, biking routes through the scenic foothills, dedicated open space and free parking.
One of Ione's most desirable attributes is its sense of community. The City hosts a wonderful array of events throughout the year from sporting events to street fairs to holiday celebrations. Ione offers highly rated schools, exceptional public safety, and unending recreational activities (including golfing, biking, swimming, community parks, horse arena, baseball and soccer fields, skatepark and more) add to the City's unparalleled appeal.
Community leaders are committed to cultivating and sustaining a positive business environment. This is achieved with proactive and supportive staff and economic and business diversity.
City Government
Ione has a Council/Manager form of government. Citizens elect five City Council Members at large who serve four-year terms. Three council seats have terms that expire in November 2022; two council seats have terms that expire in November 2024.
The position of Mayor and Vice Mayor rotate annually in December. The City currently holds elections on the first Tuesday of November in even-number years.
The City Council Members are elected officers identified in Government Code Section 87200 and file statements of economic interests with the City Clerk’s office. The City Council meets in regular session on the first and third Tuesday of every month at 6:00 p.m. at City Hall. Council agendas are posted at City Hall at least 72 hours prior to the meeting and available online.
Dan Epperson, Mayor: Term 2018-2022
Rodney Plamondon, Vice Mayor: Term 2020-2024
Dominic Atlan, Council Member: Term 2018-2022
Stacy Rhoades, Council Member: Term 2018-2022
Diane Wratten, Council Member: Term 2020-2024
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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Fund Structure
The City maintains a variety of funds as required for reporting as well as those for internal tracking purposes which are classified as governmental, proprietary/enterprise, and fiduciary/agency funds: General Fund, Special Revenue Funds (grants), Measure M (fire building), Capital Projects (police/parks/drainage), Road Tax Fund, Traffic Mitigation, and Sewer Fund.
Governmental funds reflect all activities which are general in nature or for specific purposes and not further classified as proprietary or fiduciary: general fund, special revenues, impact fees, capital projects, road tax, Measure M, and local traffic mitigation.
Proprietary or Enterprise funds are used to account for sewer services the City charges customers to provide.
Fiduciary or Agency funds are used to account for resources held for the benefit of others and are not available to support the City’s own programs: community facilities districts, asset seizure police, and regional traffic mitigation.
Budget Level of Legal Authority
The duty to prepare the budget is contained within the City’s Municipal Code, Title 2 – Administration and Personnel, Chapter 2.10 – City Manager, Section 2.10.150 - Powers and duties—Budgets.
It shall be the duty of the city manager to prepare and submit the proposed annual budget and the proposed annual salary plan to the city council for its approval.
A balanced budget is presented with sufficient detail to evaluate City programs and projects. Expenditures which would overall create a negative budget variance are provided to the City Council for approval either as they occur or as part of the mid-year budget review as appropriate.
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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City Organization
Organization Chart
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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Total Staffing
FULLTIME
Department Position Fiscal Year
2022/23
Administration City Manager 1
Administration Executive Assistant 1 New Position for FY22/23 Administration Administrative Assistant I 1
Administration Administrative Assistant I 1
Administration Management Analyst 1
Finance Finance Manager 1
Finance Accountant 1
Fire Fire Apparatus Engineer 1
Fire Fire Apparatus Engineer 1
Fire Fire Apparatus Engineer 1
Fire Fire Apparatus Engineer 1 New Position for FY22/23 Public Works Public Works Manager 1
Public Works Building Inspector II 1
Public Works Maintenance Worker II 1
Public Works Maintenance Worker I 1
Public Works Maintenance Worker I 1
Police Police Chief 1
Police Police Sergeant 1
Police Police Sergeant 1
Police Police Officer 1
Police Police Officer 1
Police Police Officer 1
Police Police Officer 1
Police Police Officer 1
TOTAL FULLTIME STAFF 24
PART-TIME / EXTRA HELP
Department Position Fiscal Year
2022/23
Fire Fire Chief 1 Stipend
Finance Accountant 1 <960 hours (RA)*
Police Reserve Officer 2
1 at <960 hours (RA)*
1 at <1000 hours
Police Administrative Analyst 1 <500 hours (RA)*
TOTAL PART-TIME STAFF 5
*Retired Annuitant
ELECTED
Department Position Fiscal Year
2022/23
City Clerk City Clerk 1 Stipend
City Treasurer City Treasurer 1 Stipend
City Council City Council Members 5 Stipend
Planning Commission Planning Commissioners 5 Stipend
TOTAL ELECTED STAFF 12
TOTAL ALL STAFF 41
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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Staff Allocation by Department and Fund
#REF!
60 62 64 65 65 70 75 80 85 90 92-221 92-211 92-261 92-241 94 Department Position Council Clerk Treasurer Administration Finance Police Fire Planning Building Engineering Parks Arena EB Hall Pool Retiree
Ins/Spec
ial IT
City Council Council Member 90.0%
City Council Council Member 90.0%
City Council Council Member 80.0%
City Council Council Member 80.0%
City Council Council Member 90.0%
City Clerk City Clerk 100.0%
City Treasurer City Treasurer 100.0%
Administration City Manager 66.5%
Administration Executive Assistant 50.0% 20.0%
Administration Administrative Assistant 50.0% 20.0%
Administration Administrative Assistant 20.0% 40.0%
Administration Management Analyst 5.0% 15.0% 5.0% 5.0% 5.0% Finance Finance Manager 34.0% 10.0%
Finance Accountant 70.0%
Finance Finance Consultant P/T 70.0%
Fire Fire Chief
Fire Fire Apparatus Engineer
Fire Fire Apparatus Engineer
Fire Fire Apparatus Engineer
Parks Maintenance Worker II 44.5% 1.0% 10.0% 2.5%
Parks Maintenance Worker I 44.5% 1.0% 10.0% 2.5%
Parks Maintenance Worker I 44.5% 1.0% 10.0% 2.5%
Parks Public Works Manager 7.0% 7.5% 3.0%
Police Police Chief 100.0%
Police Police Officer 100.0%
Police Police Officer
Police Police Officer 11.0%
Police Police Officer
Police Police Officer 93.5%
Police Police Sergeant
Police Police Sergeant 100.0%
Police Part Time 100.0%
Police Administrative Analyst 100.0%
Building Official Building Official 100.0%
Planning CommissionPlanning Commission 100.0%
Retiree Health Retiree 100.0%
Allocation %
General Fund
City of Ione
Proposed Budget for Fiscal Year 2022-2023
19 | P a g e
#REF!
2111 3111 3131 5117 8221 9111 9670 9670 9613 9812
Department Position Gas Tax Wastewater Tertiary SAFER Grant District 1
(LLAD) CFDs
Public
Safety (Imp
Fees)
Public
Safety
(Casino) Measure M COPs Total
City Council Council Member 5.0% 5.0% 100.0%
City Council Council Member 5.0% 5.0% 100.0%
City Council Council Member 10.0% 10.0% 100.0%
City Council Council Member 10.0% 10.0% 100.0%
City Council Council Member 5.0% 5.0% 100.0%
City Clerk City Clerk 100.0%
City Treasurer City Treasurer 100.0%
Administration City Manager 3.5% 15.0% 15.0% 100.0%
Administration Executive Assistant 30.0% 100.0%
Administration Administrative Assistant 30.0% 100.0%
Administration Administrative Assistant 40.0% 100.0%
Administration Management Analyst 5.0% 60.0% 100.0%
Finance Finance Manager 7.0% 35.0% 7.0% 7.0% 100.0%
Finance Accountant 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 100.0% Finance Finance Consultant P/T 10.0% 10.0% 10.0% 100.0% Fire Fire Chief 100.0% 100.0%
Fire Fire Apparatus Engineer 100.0% 100.0%
Fire Fire Apparatus Engineer 100.0% 100.0%
Fire Fire Apparatus Engineer 100.0% 100.0%
Parks Maintenance Worker II 27.0% 15.0% 100.0%
Parks Maintenance Worker I 27.0% 15.0% 100.0%
Parks Maintenance Worker I 27.0% 15.0% 100.0%
Parks Public Works Manager 15.0% 57.5% 10.0% 100.0%
Police Police Chief 100.0%
Police Police Officer 100.0%
Police Police Officer 100.0% 100.0%
Police Police Officer 41.0% 48.0% 100.0%
Police Police Officer 100.0% 100.0%
Police Police Officer 6.5% 100.0%
Police Police Sergeant 40.0% 60.0% 100.0%
Police Police Sergeant 100.0%
Police Part Time 100.0%
Police Administrative Analyst 100.0%
Building Official Building Official 100.0%
Planning CommissionPlanning Commission 100.0%
Retiree Health Retiree 100.0%
Allocation %
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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Total Personnel Budget
Fund Department Description Annual Salary
Total PR
Taxes/
Benefits
Projected
Total Annual
Cost
1111 60 Council 10,320 1,277 11,597
1111 62 Clerk 2,400 297 2,697
1111 64 Treasurer 2,400 297 2,697
1111 65 Administration 115,807 52,139 167,946
1111 65 Finance 114,260 33,916 148,176
1111 70 Police 376,106 176,476 602,361
1111 75 Fire 0 0 0
1111 80 Planning 200 24 224
1111 85 Building 177,650 73,369 251,019
1111 90 Engineering 0 0 0
1111 92-221 Parks 88,462 45,623 146,515
1111 92-211 Arena 12,805 4,245 17,349
1111 92-261 EB Hall 21,742 9,950 34,687
1111 92-241 Pool 3,663 2,016 6,428
1111 94 Retiree Ins/Special IT 0 0 0
1111 95 Fleet/Equipment Maint 9,120 4,144 14,163
2111 Gas Tax 77,032 33,975 119,094
3111 Wastewater 236,805 88,917 330,214
3131 Tertiary 47,730 17,887 65,616
5117 SAFER Grant 5,024 1,617 6,641
8221 District 1 (LLAD) 0 0 0
9111 CFDs 4,419 1,646 6,066
9670 Public Safety (Impact Fees) 147,315 71,810 238,586 9670 Public Safety (Casino) 52,500 23,614 82,910
9613 Measure M 273,247 152,927 566,175
9612 COPs 123,215 54,212 195,984
Retiree Health Retiree Retiree 49,308 49,308
1,902,223 899,686 3,066,454
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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Salary Range Table
Adopted: XX/XX/2022
Resolution: 2022-XX
Approval Date: 6/30/2022
Effective Date: 7/1/2022
Position Title Step 1 Step 2 Step 3 Step 4 Step 5
Accountant Annual $ 68,359.20 $ 71,777.16 $ 75,366.02 $ 79,134.32 $ 83,091.03 Monthly $ 5,696.60 $ 5,981.43 $ 6,280.50 $ 6,594.53 $ 6,924.25 Bi-Weekly $ 2,629.20 $ 2,760.66 $ 2,898.69 $ 3,043.63 $ 3,195.81 Hourly $ 32.87 $ 34.51 $ 36.23 $ 38.05 $ 39.95
Administrative Analyst (PD Extra Helppart-time) Hourly $ 27.00 $ 28.35 $ 29.77 $ 31.26 $ 32.82 Administrative Assistant I Annual $ 42,653.52 $ 44,786.20 $ 47,025.51 $ 49,376.78 $ 51,845.62 Monthly $ 3,554.46 $ 3,732.18 $ 3,918.79 $ 4,114.73 $ 4,320.47 Bi-Weekly $ 1,640.52 $ 1,722.55 $ 1,808.67 $ 1,899.11 $ 1,994.06 Hourly $ 20.51 $ 21.53 $ 22.61 $ 23.74 $ 24.93
Administrative Assistant II Annual $ 51,925.95 $ 54,522.25 $ 57,248.36 $ 60,110.78 $ 63,116.32 Monthly $ 4,327.16 $ 4,543.52 $ 4,770.70 $ 5,009.23 $ 5,259.69 Bi-Weekly $ 1,997.15 $ 2,097.01 $ 2,201.86 $ 2,311.95 $ 2,427.55 Hourly $ 24.96 $ 26.21 $ 27.52 $ 28.90 $ 30.34
Assistant Fire Chief (stipend) Annual $ 4,348.26
Monthly $ 362.36
Bi-Weekly
Hourly
Building Inspector I Annual $ 57,559.42 $ 60,437.40 $ 63,459.26 $ 66,632.23 $ 69,963.84 Monthly $ 4,796.62 $ 5,036.45 $ 5,288.27 $ 5,552.69 $ 5,830.32 Bi-Weekly $ 2,213.82 $ 2,324.52 $ 2,440.74 $ 2,562.78 $ 2,690.92 Hourly $ 27.67 $ 29.06 $ 30.51 $ 32.03 $ 33.64
Building Inspector II Annual $ 70,040.88 $ 73,542.92 $ 77,220.07 $ 81,081.07 $ 85,135.13 Monthly $ 5,836.74 $ 6,128.58 $ 6,435.01 $ 6,756.76 $ 7,094.59 Bi-Weekly $ 2,693.88 $ 2,828.57 $ 2,970.00 $ 3,118.50 $ 3,274.43 Hourly $ 33.67 $ 35.36 $ 37.13 $ 38.98 $ 40.93
City Council (elected) Annual $ 2,400.00
Monthly $ 200.00
City Manager (contract) Annual $ 135,000.00 $ 160,000.00 Monthly $ 11,250.00 $ 13,333.33
Bi-Weekly $ 5,192.31 $ 6,153.85
Hourly $ 64.90 $ 76.92
City Treasurer (elected) Annual $ 2,400.00
Monthly $ 200.00
Clerk of the City Council (elected) Annual $ 2,400.00
Monthly $ 200.00
Executive Assistant to CM Annual $ 57,616.82 $ 60,497.66 $ 63,522.54 $ 66,698.67 $ 70,033.60 Monthly $ 4,801.40 $ 5,041.47 $ 5,293.54 $ 5,558.22 $ 5,836.13 Bi-Weekly $ 2,216.03 $ 2,326.83 $ 2,443.17 $ 2,565.33 $ 2,693.60 Hourly $ 27.70 $ 29.09 $ 30.54 $ 32.07 $ 33.67
Finance Manager Annual $ 88,400.83 $ 92,820.87 $ 97,461.92 $ 102,335.01 $ 107,451.76 Monthly $ 7,366.74 $ 7,735.07 $ 8,121.83 $ 8,527.92 $ 8,954.31 Bi-Weekly $ 3,400.03 $ 3,570.03 $ 3,748.54 $ 3,935.96 $ 4,132.76 Hourly $ 42.50 $ 44.63 $ 46.86 $ 49.20 $ 51.66
Fire Captain (stipend) Annual $ 1,863.54
Monthly $ 155.30
Bi-Weekly
Hourly
Fire Chief (stipend) Annual $ 12,000.00
Monthly $ 1,000.00
Bi-Weekly
Hourly
FY 2022-23 Salary Schedule
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Adopted: XX/XX/2022
Resolution: 2022-XX
Approval Date: 6/30/2022
Effective Date: 7/1/2022
Position Title Step 1 Step 2 Step 3 Step 4 Step 5
Fire Engineer - Probationary Annual $ 45,700.32 $ 47,985.33 $ 50,384.60 $ 52,903.83 $ 55,549.02 Monthly $ 3,808.36 $ 3,998.78 $ 4,198.72 $ 4,408.65 $ 4,629.09 Bi-Weekly $ 1,757.70 $ 1,845.59 $ 1,937.87 $ 2,034.76 $ 2,136.50 Hourly $ 15.69 $ 16.48 $ 17.30 $ 18.17 $ 19.08
Fire Engineer - Non-Probationary Annual $ 56,543.06 $ 59,370.21 $ 62,338.72 $ 65,455.66 $ 68,728.44 Monthly $ 4,711.92 $ 4,947.52 $ 5,194.89 $ 5,454.64 $ 5,727.37 Bi-Weekly $ 2,174.73 $ 2,283.47 $ 2,397.64 $ 2,517.53 $ 2,643.40 Hourly $ 19.42 $ 20.39 $ 21.41 $ 22.48 $ 23.60
Fire Fighter (Paid Call/Stipend) Daily Rate $ 100.00
Grant Coordinator (SAFER Grant) Hourly $ 26.43
Approved 9/16/2016
Maintenance Worker I Annual $ 37,883.04 $ 39,777.19 $ 41,766.05 $ 43,854.35 $ 46,047.07 Monthly $ 3,156.92 $ 3,314.77 $ 3,480.50 $ 3,654.53 $ 3,837.26 Bi-Weekly $ 1,457.04 $ 1,529.89 $ 1,606.39 $ 1,686.71 $ 1,771.04 Hourly $ 18.21 $ 19.12 $ 20.08 $ 21.08 $ 22.14
Maintenance Worker II Annual $ 46,108.82 $ 48,414.26 $ 50,834.97 $ 53,376.72 $ 56,045.55 Monthly $ 3,842.40 $ 4,034.52 $ 4,236.25 $ 4,448.06 $ 4,670.46 Bi-Weekly $ 1,773.42 $ 1,862.09 $ 1,955.19 $ 2,052.95 $ 2,155.60 Hourly $ 22.17 $ 23.28 $ 24.44 $ 25.66 $ 26.94
Management Analyst Annual $ 74,900.00 $ 77,175.79 $ 81,034.58 $ 85,086.31 $ 89,340.62 Monthly $ 6,241.67 $ 6,431.32 $ 6,752.88 $ 7,090.53 $ 7,445.05 Bi-Weekly $ 2,880.77 $ 2,968.30 $ 3,116.71 $ 3,272.55 $ 3,436.18 Hourly $ 35.34 $ 37.10 $ 38.96 $ 40.91 $ 42.95
Police Chief Annual $ 92,462.66 $ 97,085.79 $ 101,940.08 $ 107,037.08 $ 112,388.94 Monthly $ 7,705.22 $ 8,090.48 $ 8,495.01 $ 8,919.76 $ 9,365.74 Bi-Weekly $ 3,556.26 $ 3,734.07 $ 3,920.77 $ 4,116.81 $ 4,322.65 Hourly $ 44.45 $ 46.68 $ 49.01 $ 51.46 $ 54.03
Police Officer (per MOU) Annual $ 64,937.60 $ 68,184.48 $ 71,593.70 $ 75,173.39 $ 78,932.06 Monthly $ 5,411.47 $ 5,682.04 $ 5,966.14 $ 6,264.45 $ 6,577.67 Bi-Weekly $ 2,497.60 $ 2,622.48 $ 2,753.60 $ 2,891.28 $ 3,035.85 Hourly $ 31.22 $ 32.78 $ 34.42 $ 36.14 $ 37.95
Police Sergeant (per MOU) Annual $ 77,396.80 $ 81,266.64 $ 85,329.97 $ 89,596.47 $ 94,076.29 Monthly $ 6,449.73 $ 6,772.22 $ 7,110.83 $ 7,466.37 $ 7,839.69 Bi-Weekly $ 2,976.80 $ 3,125.64 $ 3,281.92 $ 3,446.02 $ 3,618.32 Hourly $ 37.21 $ 39.07 $ 41.02 $ 43.08 $ 45.23
Police Trainee (per MOU) Annual $ 49,920.00 $ 52,416.00 $ 55,036.80 $ 57,788.64 $ 60,678.07 Monthly $ 4,160.00 $ 4,368.00 $ 4,586.40 $ 4,815.72 $ 5,056.51 Bi-Weekly $ 1,920.00 $ 2,016.00 $ 2,116.80 $ 2,222.64 $ 2,333.77 Hourly $ 24.00 $ 25.20 $ 26.46 $ 27.78 $ 29.17
Public Works Manager Annual $ 81,624.40 $ 85,705.62 $ 89,990.90 $ 94,490.45 $ 99,214.97 Monthly $ 6,802.03 $ 7,142.14 $ 7,499.24 $ 7,874.20 $ 8,267.91 Bi-Weekly $ 3,139.40 $ 3,296.37 $ 3,461.19 $ 3,634.25 $ 3,815.96 Hourly $ 39.24 $ 41.20 $ 43.26 $ 45.43 $ 47.70
Temporary/Seasonal Hourly $ 14.00 (based on minimum wage) FY 2022-23 Salary Schedule
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Budget Summary – All Funds
Note: Sewer capital funding will need to be addressed in a sewer rate study.
Unrestricted cash reserves are those not already restricted for another purpose:
existing contract, outstanding current obligation; these are included to show funding that is available if current year revenues are not sufficient. It is important to distinguish cash General
Fund
Special
Revenue Sewer Funds ARPA
Beginning Unrestricted Cash Reserves $ 1,756,514 $ 6,755,756 $ 2,970,229 $ 1,212,093 Revenues
Taxes
Property taxes $ 1,058,650
Sales and use tax 348,580
Sales tax-Measure M 600,000
Sales tax-Public Safety 13,000
Transient occupancy tax 4,000
Franchise tax 132,800
Motor vehicle in lieu tax 1,281,540
Other taxes 74,200 331,500
Licenses and Permits 223,700
Fines, forfeits and Penalties 2,000
Use of Money and Property 90,000 6,700
Other Governmental Agencies 15,930 326,500 1,024,824
Special Assessments 385,500
Charges for Services 228,400 21,400 1,086,000
Impact Fees 558,000 350,000
Tertiary Reimbursements 314,000
Other Revenues 185,500 46,993
Total Revenues $ 3,645,300 $ 2,289,593 $ 1,750,000 $ 1,024,824 Expenditures
Operating
Salaries and Employee Benefits 1,437,348 1,269,165 405,490 Services and Supplies 2,572,910 484,962 676,969
Operating Expenditures 4,010,258 1,754,127 1,082,459 -
Capital and Debt Service
Capital Outlay 3,476,788 1,065,000
Interfund Loans Repayment/(Receipt) 37,206 (26,955) (10,251) Debt Service 56,500
Capital and Debt Service
Expenditures 37,206 (26,955) 3,523,037 1,065,000
Total Expenditures 4,047,464 1,727,172 4,605,496 1,065,000 Net Annual Operating Results (402,164) 562,421 (2,855,496) (40,176) Ending Unrestricted Cash Reserves $ 1,354,350 $ 7,318,177 $ 114,733 $ 1,171,917 Total $ 11,445,132
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reserves from fund balance as the latter contains non-cash items which are important for evaluating financial health on the financial statements; however, fund balance is not a measure of the current ability to pay. For example, the General Fund have been cited in past audits for having a deficit (negative) fund balance. The most significant reason for this is that the interfund loan total is carried as long-term liability as shown in the Interfund Loans Payment Plan schedule on page 9. This demonstrates that the General Fund does not have the ability to pay the full amount of interfund loans; therefore, a proposed twenty-five year payment plan is included in this budget.
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Forecast – General Fund
General Fund
2022-23 2023-24 2024-25 2025-26 2026-27
Beginning Unrestricted Cash Reserves $ 1,756,514 $ 1,354,350 $ 1,340,358 $ 1,345,513 $ 1,370,833 Revenues
Taxes
Property taxes $ 1,058,650 $ 1,090,410 $ 1,123,122 $ 1,156,816 $ 1,191,520 Sales and use tax 348,580 362,523 377,024 392,105 407,789 Transient occupancy tax 4,000 4,080 4,162 4,245 4,330
Franchise tax 132,800 136,784 140,888 145,115 149,468
Motor vehicle in lieu tax 1,281,540 1,319,986 1,359,586 1,400,374 1,442,385 Other taxes 74,200 76,426 78,719 81,081 83,513
Licenses and Permits 223,700 228,174 232,737 237,392 242,140 Fines, forfeits and Penalties 2,000 2,040 2,081 2,123 2,165 Use of Money and Property 90,000 91,800 93,636 95,509 97,419 Other Governmental Agencies 15,930 16,249 16,574 16,905 17,243 Charges for Services 228,400 232,968 237,627 242,380 247,228 Other Revenues 185,500 189,210 192,994 196,854 200,791
Total Revenues $ 3,645,300 $ 3,750,650 $ 3,859,150 $ 3,970,899 $ 4,085,991 Expenditures
Operating
Salaries and Employee Benefits 1,437,348 1,480,468 1,524,882 1,570,628 1,617,747 Services and Supplies 2,202,910 2,246,968 2,291,907 2,337,745 2,384,500 Operating Expenditures 3,640,258 3,727,436 3,816,789 3,908,373 4,002,247 Capital and Debt Service
Capital Outlay 370,000
Interfund Loans Repayment/(Receipt) 37,206 37,206 37,206 37,206 37,206 Debt Service
Capital and Debt Service
Expenditures 407,206 37,206 37,206 37,206 37,206
Total Expenditures 4,047,464 3,764,642 3,853,995 3,945,579 4,039,453 Net Annual Operating Results (402,164) (13,992) 5,155 25,320 46,538 Ending Unrestricted Cash Reserves $ 1,354,350 $ 1,340,358 $ 1,345,513 $ 1,370,833 $ 1,417,371 City of Ione
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Revenue Descriptions
Taxes – secured/unsecured property taxes, sales/use tax, transient occupancy tax (TOT), franchise tax, business licenses
Licenses & Permits – construction permits, fire inspection fee, encroachment permit, bur permit fee, concealed weapons permits
Fines & Forfeitures – vehicle code fines, parking citations Use of Money & Property – investment income, rental revenue Intergovernmental – vehicle license fee, grants
Charges for Services – plan check fees, legal reimbursement, building inspection fees, planning fees, police reports, weed abatement fee, returned check fee Sewer Revenues – sewer service charges for City customers Miscellaneous Revenues – insurance and miscellaneous reimbursements Other Financing Sources/(Uses) – transfers in/(out), sale of surplus Expenditures
Descriptions of expenditures can vary widely dependent upon the fund, level and purpose of activity, and reporting requirements; however, are generally easily identifiable given the title of the expenditure account. Budget notes in the budget detail are designed to assist the reader to understand this as well.
Wastewater Contract
The City contracts with PERC Water Corporation for operation and maintenance of the sewer collection system, wastewater treatment facility, and tertiary treatment facility.
There are administrative costs associated with the City’s administration of these services including preparation of the monthly billing for sewer services and associated payment collection.
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Department Summaries
City Manager, Finance, & Human Resources
Introduction
The City Manager’s Office consists of staff who perform the central administrative, finance, and human resources functions of the city. Staff works with the City Council and all departments to add value to citywide operations through these general initiatives:
✓ Preparation of annual city budget
✓ Strategic planning and policy development
✓ Timely preparation of materials for City Council
✓ Support for businesses/community through efficient licensing process ✓ High-quality customer service interactions at City Hall ✓ Economic Development
Major 2021-22 Accomplishments
Briefly summarize department accomplishments for the prior fiscal year:
• Support of commercial development of 13 acres at Castle Oaks • Hired a Management Analyst to assist with Human Resources and support of City Manager and City Council committees and projects
• All Master Fees, Development Impact Fees and Wastewater Fees are under review for recommendations to the City Council
• Remodel of parts of City Hall and 17 E Main Street for Police Station underway Major 2022-23 Objectives
Briefly summarize department objectives for the next fiscal year:
• Hotel and retail businesses are under construction at Castle Oaks • All Master Fees, Development Impact Fees and Wastewater Fees are updated • Wastewater billing converted to a quarterly billing
• Personnel and Administrative Policies updated
Police
Introduction
The Ione Police Department is a 24-hour municipal law enforcement agency that is responsible for providing public safety services to the community.
Major 2021-22 Accomplishments
Briefly summarize department accomplishments for the prior fiscal year:
• 148 arrests made through May 31, 2022
• 286 citations issued through May 31, 2022
• Updated department tasers
• Transitioned to new department firearms
Major 2022-23 Objectives
Briefly summarize department objectives for the next fiscal year:
• Focus on community service, professional development, and internal operations.
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• Continue to develop all of our personnel through continued training. • Develop POST certified training courses to be held in-house. • Continue with our community policing efforts through National Night Out, Coffee with a Cop, and other programs.
• Work with other city departments to improve and enhance the safety of our community.
• Fill open positions in the department to be at full staffing. • More specialized training for active shooter incidents with stakeholders in the City.
Fire
Introduction
The City of Ione Fire Department is a combination department that provides an all risk service to our city and surrounding communities and participates in the California Master Mutual Aid System. From community risk reduction (Fire Prevention), plan checks, state required and regular safety inspections, public education and outreach programs, our personnel are dedicated to an aggressive training program and strive to assure the city the highest levels of services and through their efforts our City has obtained a Class 1 ISO rating. *The Fire Fighters Association is a very active organization that holds fundraising events throughout the year to assist the City with funds to aid in needed purchases.
Major 2021-22 Accomplishments
Briefly summarize department accomplishments for the prior fiscal year:
• Obtaining a free OES wild land quick attack
• Securing thousands of dollars of COVID PPEs for free, thus assuring the safety of staff
• Replacement of our utility pick up – duty officer and obtaining a free SUV fully equipped as a 2nd command unit – New/used fire engine (500,000) for $4,000 • Hazard reduction programs for Howard Park and Wildflower wet land areas Major 2022-23 Objectives
Briefly summarize department objectives for the next fiscal year:
• Remodel and addition of Fire Station 1 with second floor and central heat and air • Replace second staff vehicle
• Fill the vacant fourth Fire Apparatus Engineer position and attempt to hire one seasonal fire fighter for summer
• Upgrade radio equipment – possible grant funding is pending • CalFire 50/50 grant for personal protective clothing
• Send personnel to more outside training for required certifications to bring back and train in-house
• Continue hazard reduction – hazard mitigation in high fire danger areas (fuel reduction)
• Update City emergency response plan and train City staff for the Incident Command required area (ICS 100-200)
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Public Works
Introduction
The Public Works Department consists of staff who perform parks and facility maintenance, building inspection, code enforcement,
Major 2021-22 Accomplishments
Briefly summarize department accomplishments for the prior fiscal year:
• Painted Evalyn Bishop Hall inside and out.
• New flooring inside and painted outside of City Hall. • Completed fencing around Wastewater Treatment Plant.
• CCTV West Marlette sewer main.
Major 2022-23 Objectives
Briefly summarize department objectives for the next fiscal year:
• Purchase and install ADA compliant bathrooms at Howard Park Skate Park • Upgrade filters at Tertiary Plant.
• Finalize the purchase of the new street sweeper.
• Continue to work on the Interconnect Project.
• Construct the shade cover at the Wastewater Treatment Plant. • Finish Train Depot project.
• Put out RFP for drought tolerant landscaping at Castle Oaks.
American Rescue Plan Act (ARPA)
The City has been allocated a total of $2,049,648 which will be received in two installments, each in the amount of $1,024,824 in the current and following fiscal years.
An Ad Hoc Committee was formed to review project requests received from departments in order to evaluate whether requests were appropriate within the terms of eligible uses and provide a recommendation to the City Council on projects that serve the City in COVID19 recovery.
ARPA funds are available for use during FY 2021-22 and 2022-23 within the parameters cited in the budget message. The total of proposed projects for the two years is $1,940,000 as listed in the following table:
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Capital Improvement Program
Staff is currently working with the City Engineer on development of an updated five-year capital improvement program schedule for consideration and adoption. As mentioned, this is required and critical to many facets of building and maintaining a strong local economy.
Projects contained in that plan for this fiscal year include: annual sewer repair/replacement of aging, damaged and/or leaking sewer mains; annual pavement management program; improve and upsize lift station with screening at the wastewater treatment plant; additional storage for treated wastewater and expansion of land disposal irrigation fields; wastewater headworks; and installation of roof/shade structure over the existing chlorine contact chamber.
Costs for all capital projects by category are shown in the table that follows (sewer projects do not have adequate funding):
(see next page)
FY 2021/22 FY 2022/23
Capital Projects
Secure WWTP with proper fencing $ 100,000
Purchase Property on Main Street/TIs 250,000 $ 300,000
Purchase Property for Municipal Parking Lot 150,000
Replace Flooring/Paint City Hall 30,000
West Marlette Street/Sewer Project 400,000
Replace a 2005 Street Sweeper 140,000
Small Dog Area at Dog Park and Drinking Fountain 15,000 Connection from WWTP to Tertiary Plant 150,000 150,000
Information Technology/Phone Upgrades 50,000
Fire Station 1 - Upgrades 50,000 50,000
770,000 1,065,000
Revenues
Lost Revenue -Rents, Leases, TOT, Sales/Prop Taxes 100,000 - Operating Expenditures
Emergency Small Business Loan Program Supplemental 55,000 Total ARPA Proposed Project List $ 925,000 $ 1,065,000
Fiscal Year 2021/2022 and 2022/23 ARPA Proposed Project List (Fund 5119) City of Ione
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Available funding includes cash reserves that are not restricted for another purpose along with revenues from grants or other sources.
Sanitation Improvements Fund
Annual Sewer Repair Project 3111 $ 192,000
Total Sanitation Improvements 192,000
Street Improvements/Transportation
Annual Pavement Restoration Project 2111 240,000
Total Street Improvements/Transportation 240,000
Parks and Facilities
Howard Park Restrooms/Parking 1111 700,000
Total Parks and Facilities 700,000
Wastewater Treatment/Collection
WWTP Lift Station Improvements/Upsizing 3111 954,788
WWTP Compliance Project Phase 2 3121 325,000
Tertiary Plat Improvements 3121 450,000
WWTP Headworks 3131 1,500,000
Shade Cover/Roof Over Chlorine Contact Chamber 3131 55,000 Total Wastewater Treatment/Collection 3,284,788
ARPA
City Hall/Police Department Redesign 5119 $ 300,000
Upgrade Municipal Parking Lot 5119 150,000
West Marlette Street/Sewer Project 5119 400,000
Small Dog Area at Dog Park and Drinking Fountain 5119 15,000 Connection from WWTP to Tertiary Plant 5119 150,000
Fire Station 1 - Upgrades 5119 50,000
Total ARPA Projects 1,065,000
Total Capital Improvement Program Cost $ 5,481,788
Fiscal Year 2022-2023 Capital Improvement Program Cost
Gas Tax/SB1
2111
Sewer CIP
3121
Sewer
Operating
3111
Tertiary
Plant 3131 ARPA 5119
Total CIP
All Funds
Beginning Available Reserves (est) $ 1,037,711 $ 1,441,992 $ 1,912,302 $ (384,064) $1,212,093 $ 5,220,033 Revenues in Excess of Operating 84,669 569,000 (213,791) 38,401 1,024,824 1,503,103 CIP Projected Expenditures 240,000 775,000 1,146,788 1,555,000 1,065,000 4,781,788 Reserves Net of Expenditures 882,380 1,235,992 551,723 (1,900,663) 1,171,917 1,941,348 Unfunded/Underfunded Projects 1,555,000 1,796,968 3,351,968 Ending Available Reserves (est) $ 882,380 $ 1,235,992 $ 551,723 $ (345,663) $2,968,885 $ 5,293,316 Fund
Capital Improvement Program by Fund
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Budget Detail
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Appendix
Glossary of Terms......................................................................................................... 31 New and Revised Job Descriptions............................................................................... 33 Capital Improvement Program (CIP) Project Detail....................................................... 37 City of Ione
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Glossary of Terms
Account, General Ledger – the City maintains a chart of accounts, each divided into 4 sections. ➢ Fund number, Four digits identifying segregated sets of records (e.g. the General Fund is 1111).
➢ Department number, two digits identifying the responsible department (e.g. the City Manager/Finance/Human Resources is 65).
➢ Object number, four digits identifying the specific type of asset, liability, revenue or expenditure (e.g. Salaries and Wages expenditures is 5110).
Appropriation – authorization to expend money. Appropriations are established by resolution.
Assessed Valuation – the value of real property set by the County Assessor, used as the basis to calculate property tax due for each parcel. California Proposition 13 limits annual increases of assessed valuation to the lesser of two percent, or the increase in the Consumer Price Index.
Budget – a quantified policy implementation plan adopted by the legislative body. The plan allocates resources to provide services, and is adopted for one fiscal year at a time.
Budget Control – authority thresholds established by the governing body.
Capital Asset – is an asset with a useful life of more than one year. Capital assets can be tangible property such as a roadway or photocopier; or intangible property such as a software license.
Capital Improvement Plan – a financial plan of proposed capital improvement projects to construct or rehabilitate pubic assets such as roadways and park buildings.
Deficit – an excess of appropriated expenditures over estimated revenues available. Deficit spending will reduce accumulated fund balance.
Employee Compensation – is the cost to compensate a City employee, including wages and benefits such as pension and health insurance.
Encumbrance – a reservation of an appropriation for a specific vendor and amount to control the expenditure of funds. An encumbrance is established with a Purchase Order.
Expenditure and Expense – the amount of resources spent for goods or services.
Fee – a charge to an individual for City specific service provided. State law limits the fee amount to the cost of providing the service. In other words, the City cannot charge fees to derive a profit.
An example of a fee is the charge imposed to provide inspect a building for compliance with laws.
Fiscal Year – the annual financial period beginning with July 1 and ending with June 30.
Franchise – a privilege granted by the legislative body to operate in the public right of way. For example, franchises are granted to public utility companies in exchange for a franchise tax payment.
Fund – a segregated set of self-balancing financial records. The General Fund accounts for all general revenues that are not restricted by law or agreement to a specific purpose.
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Fund Balance – the balance of assets minus liabilities within each fund. Fund balance may be non- spendable in form (e.g. an account receivable that has not yet been collected), designated, committed or assigned for specific future expenditures.
General Fund – may be used for any expenditure of the City. Special Revenue Funds have been established to account for the receipt and expenditure of restricted monies.
Grant – a contribution from another governmental entity such as federal, state or county.
Expenditure of grant money is typically restricted by both use and time.
Infrastructure – public facilities including roadways, sewers, storm drains, parkland, and buildings.
Internal Control – methods and procedures established to safeguard assets, the legal disbursement of public funds, and the accuracy of financial reporting.
Municipal Code – the City’s local law established and modified by City Council ordinance.
Operating Budget – the spending plan for routine or annual operations and services of the City.
Ordinance – formal legislative action of the City Council. An ordinance has the full force and effect of law within City boundaries, unless it is in conflict with a higher form of law, such as state statute or constitutional provision
Resolution – formal documentation of legislative body action. Resolutions are used to adopt and modify the budget, approve disbursements, and accept grants.
Restricted – funds are restricted when the law, outside agencies or legal obligations places restrictions on the use of the money. For example, Gas Tax can only be used for street maintenance activities.
Tax – compulsory charge levied by a government to finance services performed for common benefit. For example, property tax can be used for any expenditure of the City, including police service and park maintenance.
Transfers – monies transferred from one fund to another to finance activities of that fund. For example, the General Fund may transfer money to a special revenue fund to subsidize expenditures when the restricted revenue source is insufficient as approved by the City Council.
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New Position
Executive Assistant to the City Manager
Salary $57,616.82 - $70,033.00 Annually
DEFINITION
Performs a wide variety of highly responsible, confidential and technically complex and detailed administrative office support duties for the City Manager and executive/management staff in the City Manager’s Office and Public Works Dept., with primary responsibility to the City Manager; and performs related administrative office duties and projects as assigned.
SUPERVISION RECEIVED
Receives general supervision from the City Manager or his/her designee.
DISTINGUISING CHARACTERISTICS
The Executive Assistant to the City Manager is a single position classification. The primary responsibilities are to manage the administrative work of the City Manager’s Office and to contribute to effective day-to-day functioning of the City Manager’s Office by providing a wide variety of complex and responsible secretarial and administrative support services. This position will serve as the first point of contact for the City Manager.
Responsibilities requires tact, discretion, and strong ability to implement City administrative procedures. This class is distinguished from other office administrative classes in that the nature, scope, and diversity of responsibilities require a broader understanding of City functions and the competence to perform duties that require the exercise of discretion and independence with respect to matters of significance.
The incumbent works with minimal or no supervision in the performance of the majority of office duties and administrative or technical tasks; however, special and unusual assignments may be subject to closer guidance. Work is reviewed by the City Manager for the achievement of desired results and adherence to policies and procedures.
CONFIDENTIAL EMPLOYEE DESIGNATION
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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An employee in this classification may have access to decisions or the decision-making process of the City concerning matters related to employer-employee relations and may have access to or may prepare confidential materials and/or information and/or recommendations on behalf of the City in matters relating to employer-employee relations.
EXAMPLES OF ESSENTIAL DUTIES
Duties may include, but are not limited to, the following:
• Provide exceptional customer service, including serving as a liaison between department personnel, other City departments and the general public, and outside organizations and the City; including screening visitors and callers, taking detailed messages for distribution to appropriate personnel, referring the public to and coordinating with other City departments or outside agencies as necessary.
• Independently respond to letters and general correspondence not requiring the attention of the City Manager.
• Address concerns, inquiries or complaints, and take appropriate action to ensure an expedient and appropriate resolution which regularly requires the use of judgment and the interpretation and application of policies and procedures, including situations in which individuals may be angry and/or upset over issues involving City activities or policies. • Perform a variety of special projects and research assignments as assigned by the City Manager or designee.
• Research and analyze routine administrative projects for the City Manager or City Council. • Prepare first draft reports on routine administrative matters. • Review and summarize miscellaneous reports and documents. • Provides follow up to assignments given to management and/or staff by executive. • Manage the City Manager’s calendar and executive files, both electronic and physical. • Plan, organize, and schedule meetings, business lunches, travel, special events, team building, and training programs as assigned.
• Compose, prepare, and proofread confidential correspondence, reports, and other complex documents.
• Assists in development and preparation of staff reports for submittal to City Manager or City Council as needed.
• Proofs and compiles staff reports for quality assurance and completeness. • Build and maintain positive working relationships with co-workers, other City employees and the public using principles of good customer service. • Receive, research, and respond to questions from outside agencies, other City departments, and the general public.
• Support City’s communications and public relations efforts, including handling social media communication as directed by the City Manager or designee. • Answer questions and provide information to the public, via telephone, e-mail, and written correspondence.
• Participate in the development and implementation of departmental strategic plans. • Investigate, analyze, develop, and prepare special studies or projects and corresponding documentation and technical reports; make recommendations. • Evaluate operations and activities of assigned responsibilities and recommend process improvements and modifications.
• Research, document, coordinate and participate in the implementation of new technology including the development of tools, processes, and procedures.
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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• Assist in the development and analysis of departmental policies, procedures, and systems; recommend goals and objectives as necessary.
• Develop, monitor, analyze, and administer contracts, ensuring compliance with department procedures, City policies, and pertinent laws, regulations, and ordinances. • Review a variety of financial documents for accuracy and completeness before they are presented to the City Manager for signature.
• Research grant opportunities and review grant guidelines and requirements to assess compliance with requirements and risks associated with receiving grants. • Coordinate technical support activities with other departments, divisions, and outside agencies.
• Provide professional guidance with respect to City policies and procedures. • May direct the flow of work through office staff.
• Perform other related duties as assigned.
REQUIRED KNOWLEDGE AND ABILITIES
Knowledge of:
• Principles and practices of office administration.
• Principles and methods of business letter and report writing. • Proper English usage, spelling, grammar, and punctuation. • Modern office methods, procedures, computer equipment, and computer software, including graphics and desktop publishing software.
• Social media communication standards for professionalism and inclusion. • Principles and practices of records management organization. • Principles and practices of budget preparation, analysis, and administration. • Principles and practices of research and quantitative analysis. • Principles and procedures of financial record keeping and reporting. • Technical report writing procedures and grant proposal development. • Pertinent City functions, policies, rules, and regulations.
Ability to:
• Provide outstanding customer service for both internal and external customers. • Communicate clearly and concisely, both orally and in writing • Perform responsible analytical, programmatic, and administrative duties involving the use of independent and sound judgment and personal initiative within established guidelines, rules, and procedures.
• Perform responsible secretarial and clerical work requiring independent judgment with speed and accuracy on a continuous basis.
• Maintain organization while managing and prioritizing multiple tasks. • Work with and maintain the confidentiality of information. • Establish and maintain cooperative working relationships with employees, City officials, and the general public.
• Work in a fast-paced environment under steady pressure with frequent interruptions and a high degree of public contact by phone and in person.
• On a continuous basis, know and understand all aspects of the job. • Intermittently analyze work papers, reports and special projects. • Analyze situations carefully, recommend solutions, and adopt effective courses of action. • Compile and maintain complex and extensive records and prepare reports.
City of Ione
Proposed Budget for Fiscal Year 2022-2023
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• Take notes and write summaries of meetings.
• Type at a speed necessary for successful job performance. • Identify and interpret technical and numerical information. • Observe and problem solve operational and technical policies and procedures. • Stay abreast of innovations in modern business technology and processes. • Learn applicable federal, state, and local laws, codes, and regulations. • Research, analyze and resolve technical administrative issues.
MINIMUM QUALIFICATIONS
Any combination of training and experience that would provide the required knowledge, skills, and abilities is qualifying. A typical way to obtain the required qualifications would be:
Experience
Three to five years of progressively responsible secretarial and clerical experience, including high level administrative support to executive level staff. Experience supporting a City Manager, municipal governing body, or other public governing body, and/or commission is highly desirable.
Training
Graduation from high school or its equivalent, is qualifying. Equivalent to an Associate’s degree from an accredited college or university, preferability in business administration, finance, public administration, or a related field is preferred. A Bachelor’s degree from an accredited college or university, preferably in business administration, finance, public administration, or a related field, is highly desired.
License or Certificate: Possession of a valid California Class C driver’s license.
Supplemental Information
WORKING CONDITIONS: May be required to attend off-hour meetings.
PHYSICAL DEMANDS: Must possess mobility to work in a standard office setting and use standard office equipment, including a computer; vision to read printed materials and a computer screen; and hearing and speech to communicate in person and over the telephone. This is primarily a sedentary office classification although standing in work areas and walking between work areas may be required. Finger dexterity is needed to access, enter and retrieve data using a computer keyboard, typewriter keyboard or calculator and to operate standard office equipment. Positions in this classification occasionally bend, stoop, kneel, reach, push and pull drawers open and closed to retrieve and file information. Positions in this classification occasionally lift and carry reports and records that typically weigh less than 20 pounds.
ENVIRONMENTAL ELEMENTS: Employees work in an office environment with moderate noise levels, controlled temperature conditions and no direct exposure to hazardous physical substances. Employees may interact with upset staff and/or public and private representatives in interpreting and enforcing department guidelines, policies and procedures.
CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 1 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
GENERAL FUND
TAXES
1111-41-4111 CURRENT SEC/UNSEC PROPERTY TAX 931,048.43 1,007,390.00 1,447,275.59 1,042,650.00 35,260 +3.5% per County 1111-41-4112 PROPERTY TAX IN LIEU OF VLF 1,120,227.00 1,232,250.00 1,208,704.25 1,281,540.00 49,290 +4% per County 1111-41-4115 CURRENT SUPPLEMENTAL ROLL TAX .00 .00 .00 .00 .00 1111-41-4116 PRIOR SUPPLEMENTAL ROLL TAX 14,358.55 .00 8,436.48 16,000.00 16,000 1111-41-4131 SALES AND USE TAX 276,649.15 331,980.00 264,617.37 348,580.00 16,600 +5% per County 1111-41-4151 TOT - TRANSIENT OCCUPANCY TAX 6,915.00 2,000.00 5,484.87 4,000.00 2,000 Increase to CY 1111-41-4161 FRANCHISE TAX 120,736.36 132,804.00 133,412.68 132,800.00 ( 4) No change 1111-41-4165 BUSINESS LICENSE TAX 22,090.40 23,412.00 20,894.80 23,400.00 ( 12) No change 1111-41-4171 REAL PROPERTY TRANSFER TAX 37,306.73 41,040.00 66,663.42 50,800.00 9,760 Increase-historical data Total TAXES: 2,529,331.62 2,770,876.00 3,155,489.46 2,899,770.00 128,894
LICENSES & PERMITS
1111-42-4221 CONSTRUCTION PERMITS 330,092.05 219,996.00 363,594.70 220,000.00 4 No change-conservative 1111-42-4225 VACANT PROPERTY FEE .00 200.00 70.00 200.00 .00 No change 1111-42-4233 FIRE INSPECTION FEE 576.00 600.00 .00 600.00 .00 No change 1111-42-4235 ENCROACHMENT PERMIT 3,780.00 1,000.00 810.00 1,000.00 .00 No change 1111-42-4242 BURN PERMIT FEE 432.00 400.00 288.00 400.00 .00 No change 1111-42-4281 CONCEALED WEAPONS PERMITS 4,171.00 1,500.00 2,772.00 1,500.00 .00 No change-conservative Total LICENSES & PERMITS: 339,051.05 223,696.00 367,534.70 223,700.00 4
FINES & FORFEITURES
1111-43-4311 VEHICLE CODE FINES 2,313.00 .00 700.00 500.00 500 No change 1111-43-4332 FINANCE CHARGES .00 .00 .00 .00 .00
1111-43-4333 COURT FINES .00 .00 .00 500.00 500 Use CY actual 1111-43-4381 PARKING CITATION REVENUE 540.00 1,000.00 980.00 1,000.00 .00 ~2023 No change Total FINES & FORFEITURES: 2,853.00 1,000.00 1,680.00 2,000.00 1,000
USE OF MONEY & PROP
1111-44-4411 INVESTMENT INCOME 7,932.59 20,000.00 10,554.42- 20,000.00 .00 Based on market yield/LAIF 1111-44-4421 RENTAL REVENUE 546.00 30,000.00 28,652.45 30,000.00 .00 No change 1111-44-4431 GOLF COURSE LEASE .00 40,000.00 46,484.73 40,000.00 .00 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 2 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
Total USE OF MONEY & PROP: 8,478.59 90,000.00 64,582.76 90,000.00 .00
INTERGOVERNMENTAL
1111-45-4517 HOMEOWNERS PROPERTY TAX RELIE 9,513.54 10,080.00 8,303.80 10,430.00 350 +3.5% per County 1111-45-4520 VEHICLE LICENSE FEE COLLECTION 5,873.32 5,496.00 .00 5,500.00 4 Account coding? 1111-45-4560 GRANT REVENUE - STATE .00 177,952.00 .00 .00 ( 177,952) ~2022 Parks Per Capita Grant ~2023 None known yet
1111-45-4561 GRANT REVENUE 97,650.00 227,238.00 56,203.00 .00 ( 227,238) ~2022 CHP Cannabis (shared) NEED IONE %
~2023 None known yet
1111-45-4574 COMMUNITY DEV BLOCK GRANT 98,876.00 63,003.00 .00 .00 ( 63,003) Fund? 1111-45-4591 MISCELLANEOUS STATE REIMB .00 .00 .00 .00 .00 Total INTERGOVERNMENTAL: 211,912.86 483,769.00 64,506.80 15,930.00 ( 467,839)
CHARGES FOR SERVICES
1111-46-4620 ADMINISTRATION FEES .00 .00 20,858.85 20,000.00 20,000 CY actual 1111-46-4621 PLAN CHECK FEES 160,209.03 100,000.00 146,989.68 100,000.00 .00 No change-conservative 1111-46-4622 PLANNING/ENGINEERING REIMB .00 .00 48,174.30 .00 .00 1111-46-4623 LEGAL REIMBURSEMENT 3,992.50 .00 .00 .00 .00 1111-46-4626 DEVELOPER REIMBURSEMENT .00 .00 .00 .00 .00 1111-46-4641 BUILDING INSPECTION FEES 1,872.50 2,000.00 294.70 2,000.00 .00 No change 1111-46-4642 PLANNING FEES 5,941.25 6,000.00 7,332.49 6,000.00 .00 No change 1111-46-4643 OTHER FEES .00 .00 .00 .00 .00
1111-46-4658 SPECIAL POLICE DEPT SERVICES .00 .00 .00 .00 .00 1111-46-4660 POLICE REPORT REVENUE 428.00 .00 627.00 400.00 400 Use CY actual 1111-46-4671 SPECIAL FIRE DEPT SERVICES 130,597.03 .00 289,456.94 100,000.00 100,000 Historical data 1111-46-4676 RETURNED CHECK FEE .00 .00 10.00- .00 .00
Total CHARGES FOR SERVICES: 303,040.31 108,000.00 513,723.96 228,400.00 120,400
MISCELLANEOUS REVENUES
1111-47-4705 INSURANCE REIMBURSEMENTS 1,423.20 800.00 17,972.20 2,000.00 1,200 Conservative est 1111-47-4790 DONATIONS .00 .00 .00 .00 .00
1111-47-4791 MISCELLANEOUS REIMBURSEMENTS 84,563.52 12,000.00 107,795.35 80,000.00 68,000 Update to PY actual 1111-47-4792 MISCELLANEOUS REVENUE 3,646.48 2,000.00 21,391.95 3,500.00 1,500 Use PY for base 1111-47-4798 CASH OVER / SHORT .58 .00 .68- .00 .00
CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 3 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
Total MISCELLANEOUS REVENUES: 89,633.78 14,800.00 147,158.82 85,500.00 70,700
OTHER FINANCING SOURCES/(USES)
1111-49-4900 TRANSFERS IN .00 .00 127,741.00 100,000.00 100,000 ARPA - Lost Revenue 1111-49-4915 SURPLUS ITEMS SOLD .00 20,000.00 .00 .00 ( 20,000) Vehicles, etc. planned 1111-49-4949 TRANSFERS OUT .00 .00 75,382.00- .00 .00
Total OTHER FINANCING SOURCES/(USES): .00 20,000.00 52,359.00 100,000.00 80,000 Total Revenue: 3,484,301.21 3,712,141.00 4,367,035.50 3,645,300.00 ( 66,841) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 4 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
CITY COUNCIL
1111-60-5120 STIPEND - ELECTED 11,900.00 10,320.00 7,920.00 10,320.00 .00 1111-60-5211 FRINGE BENEFITS(PRIOR YRS) .00 .00 .00 .00 .00 1111-60-5215 MEDICARE EXPENSE 172.55 150.00 114.84 151.00 1 1111-60-5216 SOCIAL SECURITY EXPENSE 737.80 640.00 491.04 641.00 1 1111-60-5218 CALIF SUI & ETT 392.60 490.00 276.00 486.00 ( 4) 1111-60-6100 SERVICES & SUPPLIES .00 200.00 .00 .00 ( 200) 1111-60-6111 OFFICE EXPENSE 184.70 .00 58.98 .00 .00
1111-60-6122 TRAINING 2,200.00 2,000.00 .00 2,000.00 .00 Ethics/harassment prevention/League-new council
1111-60-6123 STAFF RECRUITMENT 24,519.21 .00 .00 .00 .00 1111-60-6150 ADVERTISING 1,734.24 2,000.00 1,719.65 .00 ( 2,000) 1111-60-6166 SOFTWARE/COMPUTER UPGRADES 548.42 500.00 .00 .00 ( 500) 1111-60-6240 MEMBERSHIPS AND DUES 5,146.00 5,500.00 5,364.00 .00 ( 5,500) 1111-60-6250 TRAVEL, CONFERENCES & MEETINGS .00 3,000.00 1,897.81 3,000.00 .00 League-ann conf Total CITY COUNCIL: 47,535.52 24,800.00 17,842.32 16,598.00 ( 8,202) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 5 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
CITY CLERK
1111-62-5110 SALARIES & WAGES REG EMPLOYEES 26,400.00 .00 220.00 24,000.00 24,000 1111-62-5120 STIPEND - ELECTED .00 26,400.00 19,800.00 2,400.00 ( 24,000) 1111-62-5211 FRINGE BENEFITS 37.45 .00 .00 .00 .00
1111-62-5215 MEDICARE EXPENSE 382.80 380.00 290.29 383.00 3 1111-62-5216 SOCIAL SECURITY EXPENSE 1,636.80 1,640.00 1,241.24 1,637.00 ( 3) 1111-62-5218 CALIF SUI & ETT 236.20 330.00 209.93 113.00 ( 217) 1111-62-6120 SPECIAL DEPARTMENTAL EXPENSE 5,195.11 1,000.00 .00 6,000.00 5,000 Election 11/2022 1111-62-6122 TRAINING .00 500.00 .00 .00 ( 500)
1111-62-6166 SOFTWARE PROGRAMS .00 500.00 .00 .00 ( 500) 1111-62-6215 PROF & SPEC SERV. - OTHER 527.08 6,500.00 4,391.46 4,500.00 ( 2,000) Muni Code updates 1111-62-6240 MEMBERSHIPS AND DUES .00 200.00 925.00 925.00 725 CCA 1111-62-6250 TRAVEL, CONFERENCES & MEETINGS .00 300.00 .00 .00 ( 300) 1111-62-9200 MISCELLANEOUS EXPENSE .00 200.00 .00 .00 ( 200) Total CITY CLERK: 34,415.44 37,950.00 27,077.92 39,958.00 2,008 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 6 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
CITY TREASURER
1111-64-5110 SALARIES & WAGES REG EMPLOYEES 1,600.00 .00 .00 .00 .00 1111-64-5120 STIPEND - ELECTED 600.00 2,400.00 1,800.00 2,400.00 .00 1111-64-5211 FRINGE BENEFITS .00 .00 .00 .00 .00
1111-64-5215 MEDICARE EXPENSE 31.90 40.00 26.10 35.00 ( 5) 1111-64-5216 SOCIAL SECURITY EXPENSE 136.80 150.00 111.60 149.00 ( 1) 1111-64-5218 CALIF SUI & ETT 6.80 120.00 3.40 113.00 ( 7) 1111-64-6111 OFFICE EXPENSE .00 .00 .00 .00 .00
1111-64-6120 SPECIAL DEPARTMENTAL EXPENSE .00 50.00 .00 .00 ( 50) 1111-64-6122 TRAINING .00 100.00 .00 100.00 .00 CA Muni Treasurers Assoc 1111-64-6166 SOFTWARE PROGRAMS .00 .00 .00 .00 .00
1111-64-6210 PROF & SPEC SERVICES-ATTORNEY 3,866.60 .00 .00 .00 .00 1111-64-6250 TRAVEL, CONFERENCES & MEETINGS .00 100.00 .00 100.00 .00 CA Muni Treasurers Assoc Total CITY TREASURER: 6,242.10 2,960.00 1,941.10 2,897.00 ( 63) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 7 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
CITY MANAGER/FINANCE/HR
1111-65-5110 SALARIES & WAGES REG EMPLOYEES 67,006.10 219,700.00 134,309.48 190,089.00 ( 29,611) CM/EA/AA/MA/FM/Acct 1111-65-5112 PART TIME EMPLOYEES .00 .00 .00 39,978.00 39,978 1111-65-5115 HOLIDAY PAY 80.77 .00 .00 .00 .00
1111-65-5119 SPECIAL IT .00 .00 .00 7,178.00 7,178
1111-65-5130 OVERTIME EXPENSE .00 .00 598.15 .00 .00 Exec Asst/AA/MA/Acct 1111-65-5211 HEALTH INSURANCE-ER 6,761.36 10,500.00 8,475.07 26,379.00 15,879 Staff realloc/Acct reclass/Adm Analyst
1111-65-5212 DENTAL INSURANCE 382.72 1,460.00 1,271.54 2,158.00 698 1111-65-5213 PERS RETIREMENT 3,930.38 31,620.00 4,681.03 34,242.00 2,622 1111-65-5215 MEDICARE EXPENSE 941.14 3,190.00 1,950.51 3,372.00 182 1111-65-5216 SOCIAL SECURITY EXPENSE 4,024.03 13,620.00 8,340.16 14,416.00 796 1111-65-5218 CALIF SUI & ETT 308.08 860.00 601.28 857.00 ( 3) 1111-65-5222 VISION INSURANCE 54.40 250.00 185.14 417.00 167 1111-65-5223 AD&D/LIFE INSURANCE .00 270.00 270.00 411.00 141 1111-65-5225 AUTO ALLOWANCE .00 .00 .00 3,990.00 3,990 CM 1111-65-5298 CALPERS UNFUNDED LIABILITY 17,102.28 18,000.00 13,761.79 18,219.00 219 1111-65-6111 OFFICE EXPENSE 1,279.64 .00 368.11 .00 .00 1111-65-6120 SPECIAL DEPARTMENTAL EXPENSE .00 1,000.00 24.24 1,000.00 .00 1111-65-6122 TRAINING .00 3,000.00 129.00 10,000.00 7,000 CM Conf-League, GFOA, MMANC
1111-65-6123 STAFF RECRUITMENT .00 30,000.00 6,632.18 10,000.00 ( 20,000) CM/FM/Admin/PD 1111-65-6166 SOFTWARE PROGRAMS 12.50 .00 .00 .00 .00
1111-65-6211 PROF SERVICES - AUDITOR .00 22,000.00 9,200.00 40,000.00 18,000 2 audits, add'l work 1111-65-6215 PROF & SPEC SERV. - OTHER 8,182.00 100,000.00 82,780.50 120,000.00 20,000 Finance/HR, re-eval@6/22 1111-65-6240 MEMBERSHIPS AND DUES 321.80 3,000.00 60.00 10,000.00 7,000 ICMA/GFOA/CCMF/MMANC/C SMFO
1111-65-6250 TRAVEL, CONFERENCES & MEETINGS .00 5,000.00 281.71 .00 ( 5,000) Total CITY MANAGER/FINANCE/HR: 110,387.20 463,470.00 273,919.89 532,706.00 69,236 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 8 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
LEGAL
1111-68-6210 PROF & SPEC SERVICES-ATTORNEY 68,851.88 75,000.00 81,259.63 120,000.00 45,000 General legal svcs 1111-68-6212 PROF SERVICES-HUMAN RESOURCES 8,384.22 12,000.00 2,145.00 12,000.00 .00 1111-68-6221 PROF SERVICES-LITIGATION EXP .00 60,000.00 3,325.00 62,000.00 2,000 Allow for potential cases Total LEGAL: 77,236.10 147,000.00 86,729.63 194,000.00 47,000 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 9 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
POLICE (GENERAL FUND)
1111-70-5110 SALARIES & WAGES REG EMPLOYEES 388,714.32 321,200.00 277,455.47 335,386.00 14,186 1111-70-5112 PART TIME EMPLOYEES .00 .00 .00 40,720.00 40,720 1111-70-5113 LONGEVITY PAY 4,266.73 5,352.00 4,334.65 .00 ( 5,352) 1111-70-5114 INCENTIVE PAY-POST 1,710.82 5,619.00 .00 10,487.00 4,868 1111-70-5115 HOLIDAY PAY 20,806.57 12,030.00 8,424.33 13,532.00 1,502 1111-70-5117 INCENTIVE PAY-EDUCATION 7,237.66 9,600.00 4,838.95 5,887.00 ( 3,713) 1111-70-5119 SPECIAL IT 6,329.28 .00 .00 .00 .00
1111-70-5121 FIELD OFFICER TRAINING .00 468.00 2,115.21 468.00 .00 1111-70-5130 OVERTIME EXPENSE 12,092.69 10,874.00 9,616.01 10,874.00 .00 1111-70-5199 INTERFUND REIMBURSEMENTS .00 .00 .00 .00 .00 1111-70-5205 HEALTH INSURANCE 41,230.00- .00 .00 .00 .00 1111-70-5210 MEDICAL IN-LIEU 4,007.69- .00 .00 .00 .00
1111-70-5211 HEALTH INSURANCE-ER 132,117.83 60,040.00 53,565.38 58,554.00 ( 1,486) 1111-70-5212 DENTAL INSURANCE 502.40 5,230.00 3,242.43 5,229.00 ( 1) 1111-70-5213 PERS RETIREMENT 67,159.71 56,250.00 46,193.07 62,634.00 6,384 1111-70-5215 MEDICARE EXPENSE 5,958.61 5,400.00 4,201.94 6,052.00 652 1111-70-5216 SOCIAL SECURITY EXPENSE 25,839.68 23,080.00 17,966.80 25,875.00 2,795 1111-70-5217 DEFERRED COMP ER MATCH (457) 5,598.65 8,400.00 1,467.68 8,400.00 .00 1111-70-5218 CALIF SUI & ETT 1,344.18 1,660.00 1,053.96 1,983.00 323 1111-70-5219 TUITION REIMBURSEMENT 2,000.00 2,000.00 .00 .00 ( 2,000) 1111-70-5222 VISION INSURANCE 128.90 950.00 890.32 953.00 3 1111-70-5223 AD&D/LIFE INSURANCE 382.50- 890.00 357.58 885.00 ( 5) 1111-70-5224 UNIFORM ALLOWANCE 6,499.69 5,260.00 4,235.62 5,259.00 ( 1) 1111-70-5298 CALPERS UNFUNDED LIABILITY 85,511.39 90,000.00 60,401.41 91,096.00 1,096 1111-70-5299 INTERFUND REIMB-PUBLIC SAFETY .00 .00 .00 .00 .00 1111-70-6111 OFFICE EXPENSE 7,144.11 .00 1,009.06 .00 .00 1111-70-6119 SAFETY EQUIPMENT 22,213.21 12,000.00 14,657.17 12,000.00 .00 1111-70-6120 SPECIAL DEPARTMENTAL EXPENSE 4,551.47 850.00 1,046.25 850.00 .00 1111-70-6121 TRAINING SUPPLIES .00 1,000.00 754.24 7,000.00 6,000 1111-70-6122 TRAINING 9,251.26 10,000.00 3,169.04 5,000.00 ( 5,000) 1111-70-6123 STAFF RECRUITMENT .00 .00 .00 .00 .00
1111-70-6127 VOLUNTEER SUPPLIES .00 500.00 .00 1,000.00 500 1111-70-6140 CLOTHING / UNIFORM-NON-PAYROLL 1,840.21 500.00 161.50 1,000.00 500 1111-70-6160 COMMUNICATIONS 7,243.54 8,000.00 6,250.19 .00 ( 8,000) 1111-70-6163 IT SERVICES 4,129.81 .00 .00 .00 .00
1111-70-6165 IT/NETWORK SERVICES 3,722.24 .00 .00 .00 .00 1111-70-6190 MAINT OF BLDGS, STRUCT, GROUND 3,478.55 .00 230.60 .00 .00 1111-70-6201 FUEL 18,997.34 .00 .00 40,000.00 40,000
CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 10 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
1111-70-6202 MAINT & OPERATIONS - VEHICLES 18,539.97 .00 .00 20,000.00 20,000 1111-70-6203 MAINT & OPERATIONS - EQUIPMENT 691.16 .00 .00 .00 .00 1111-70-6215 PROF & SPEC SERV. - OTHER 200.00 .00 63.00 500.00 500 1111-70-6220 OTHER CONTRACTUAL SERVICES 100,710.01 115,000.00 106,302.41 122,000.00 7,000 Dispatch Service Contract 1111-70-6240 MEMBERSHIPS AND DUES 410.00 500.00 748.70 500.00 .00 1111-70-6250 TRAVEL, CONFERENCES & MEETINGS 165.00 1,000.00 1,376.29 6,000.00 5,000 Cal Cheif Police-IAPC & CA 1111-70-8814 CAPITAL EXP - EQUIPMENT 51,953.75 500.00 18,578.37 .00 ( 500) 1111-70-9261 MISCELLANEOUS EXPENSE 29.92 500.00 .00 500.00 .00 Total POLICE (GENERAL FUND): 983,470.47 774,653.00 654,707.63 900,624.00 125,971 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 11 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
FIRE (GENERAL FUND)
1111-75-5110 SALARIES & WAGES REG EMPLOYEES 47,933.10 .00 .00 .00 .00 1111-75-5130 OVERTIME EXPENSE 1,553.81 .00 .00 .00 .00
1111-75-5199 INTERFUND P/R REIMB-MEASURE M .00 .00 .00 .00 .00 1111-75-5211 HEALTH INSURANCE-ER 6,279.00 .00 .00 .00 .00 1111-75-5212 DENTAL INSURANCE 783.50 .00 222.58 .00 .00 1111-75-5213 PERS RETIREMENT 3,968.36 .00 .00 .00 .00
1111-75-5215 MEDICARE EXPENSE 672.47 .00 .00 .00 .00
1111-75-5216 SOCIAL SECURITY EXPENSE 2,875.26 .00 .00 .00 .00 1111-75-5218 CALIF SUI & ETT 171.06 .00 .00 .00 .00
1111-75-5222 VISION INSURANCE 137.44 .00 61.35 .00 .00
1111-75-5224 UNIFORM ALLOWANCE 161.52 .00 .00 300.00 300 1111-75-5298 CALPERS UNFUNDED LIABILITY .00 .00 .00 .00 .00 1111-75-5299 INTERFUND REIMB-PUBLIC SAFETY .00 .00 .00 .00 .00 1111-75-6100 SERVICES & SUPPLIES 317.63 .00 .00 .00 .00 1111-75-6111 OFFICE EXPENSE 13,045.50 750.00 2,123.52 .00 ( 750) 1111-75-6119 SAFETY EQUIPMENT 2,139.34 5,000.00 5,305.58 15,000.00 10,000 1111-75-6120 SPECIAL DEPARTMENTAL EXPENSE 354.00 3,500.00 .00 3,500.00 .00 1111-75-6121 TRAINING SUPPLIES 98.48 200.00 177.85 400.00 200 1111-75-6122 TRAINING 1,658.31 3,000.00 2,815.16 4,000.00 1,000 1111-75-6123 STAFF RECRUITMENT 100.00 2,500.00 400.00 2,500.00 .00 1111-75-6130 TOOLS & SMALL EQUIP 2,344.58 4,000.00 1,772.04 4,000.00 .00 1111-75-6140 CLOTHING / UNIFORM NON-PAYROLL 1,050.99 1,000.00 1,135.13 1,200.00 200 1111-75-6160 COMMUNICATIONS 3,749.18 7,200.00 3,153.25 10,000.00 2,800 1111-75-6166 SOFTWARE PROGRAMS 149.90 .00 .00 .00 .00
1111-75-6170 UTILITIES 12,729.19 13,000.00 11,515.08 16,000.00 3,000 1111-75-6190 MAINT OF BLDGS, STRUCT, GROUND 11,653.17 10,000.00 4,762.14 12,000.00 2,000 1111-75-6199 EXPENSE REIMBURSEMENT .00 200.00 .00 .00 ( 200) 1111-75-6201 FUEL 14,053.28 5,000.00 681.01 17,000.00 12,000 1111-75-6202 MAINT & OPERATIONS - VEHICLES 8,715.68 .00 .00 12,000.00 12,000 1111-75-6203 MAINT & OPERATIONS - EQUIPMENT 2,678.63 .00 .00 3,000.00 3,000 1111-75-6215 PROF & SPEC SERV. - OTHER .00 2,000.00 .00 .00 ( 2,000) 1111-75-6250 TRAVEL, CONFERENCES & MEETINGS 4,555.75 1,000.00 2,830.10 4,500.00 3,500 1111-75-8814 CAPITAL EXP - EQUIPMENT .00 .00 48,410.07 50,000.00 50,000 1111-75-9211 INTEREST EXPENSE .00 5,000.00 .00 .00 ( 5,000) 1111-75-9700 TRANSFERS OUT .00 20,000.00 .00 .00 ( 20,000) INTERFUND PRIN
REIMBURSEMENT
CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 12 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
Total FIRE (GENERAL FUND): 143,929.13 83,350.00 85,364.86 155,400.00 72,050 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 13 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
PLANNING
1111-80-5110 SALARIES & WAGES REG EMPLOYEES 3,357.27 5,250.00 120.00 .00 ( 5,250) 1111-80-5115 HOLIDAY PAY 40.38 .00 .00 .00 .00
1111-80-5117 SALARIES & WAGES - APPOINTED .00 200.00 .00 200.00 .00 1111-80-5120 SALARIES & WAGES-ELECTED .00 .00 .00 .00 .00 1111-80-5205 HEALTH INSURANCE .00 461.00 .00 .00 ( 461) 1111-80-5210 MEDICAL IN-LIEU .00 .00 .00 .00 .00
1111-80-5211 HEALTH INSURANCE-ER 220.63 .00 .00 .00 .00 1111-80-5212 DENTAL INSURANCE 76.74 .00 247.86 .00 .00
1111-80-5213 PERS RETIREMENT 196.04 406.00 .00 .00 ( 406) 1111-80-5215 MEDICARE EXPENSE 49.31 79.00 1.74 3.00 ( 76) 1111-80-5216 SOCIAL SECURITY EXPENSE 210.69 10.00 7.44 12.00 2 1111-80-5218 CALIF SUI & ETT 15.56 10.00 3.60 9.00 ( 1) 1111-80-5222 VISION INSURANCE 4.75 6.00 4.32 .00 ( 6)
1111-80-5223 AD&D/LIFE INSURANCE .00 21.00 .00 .00 ( 21) 1111-80-6150 ADVERTISING 1,393.56 1,500.00 2,606.64 .00 ( 1,500) 1111-80-6213 PROF & SPEC SERVICES-PLANNER 81,202.50 75,000.00 112,870.74 150,000.00 75,000 1111-80-6215 PROF & SPEC SERV. - OTHER .00 25,000.00 .00 25,000.00 .00 Total PLANNING: 86,767.43 107,943.00 115,862.34 175,224.00 67,281 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 14 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
BUILDING INSPECTION
1111-85-5110 SALARIES & WAGES REG EMPLOYEES 68,376.15 119,300.00 76,777.17 181,907.00 62,607 AA/MA/FM/Bldg Insp 1111-85-5115 HOLIDAY PAY 60.58 .00 164.08 .00 .00
1111-85-5130 OVERTIME EXPENSE .00 .00 563.37 .00 .00
1111-85-5211 HEALTH INSURANCE-ER 10,348.54 16,200.00 8,661.40 36,854.00 20,654 1111-85-5212 DENTAL INSURANCE 604.10 1,270.00 930.90 1,729.00 459 1111-85-5213 PERS RETIREMENT 6,278.96 13,290.00 8,832.39 19,646.00 6,356 1111-85-5215 MEDICARE EXPENSE 955.05 1,730.00 1,089.12 2,648.00 918 1111-85-5216 SOCIAL SECURITY EXPENSE 4,083.72 7,400.00 4,656.81 11,323.00 3,923 1111-85-5218 CALIF SUI & ETT 672.25 710.00 637.80 872.00 162 1111-85-5222 VISION INSURANCE 187.62 500.00 531.85 565.00 65 1111-85-5223 AD&D/LIFE INSURANCE .00 460.00 94.32 572.00 112 1111-85-5298 CALPERS UNFUNDED LIABILITY 8,537.37 9,000.00 4,661.00 9,110.00 110 1111-85-6111 OFFICE EXPENSE 426.09 .00 48.10 .00 .00
1111-85-6122 TRAINING .00 1,000.00 .00 2,000.00 1,000
1111-85-6123 STAFF RECRUITMENT .00 .00 177.65 .00 .00
1111-85-6150 ADVERTISING .00 .00 .00 .00 .00
1111-85-6160 COMMUNICATIONS .00 1,400.00 .00 .00 ( 1,400) 1111-85-6166 SOFTWARE PROGRAMS 5,300.00 .00 .00 .00 .00 1111-85-6190 MAINT OF BLDGS, STRUCT, GROUND 102.36 .00 .00 .00 .00 1111-85-6201 FUEL .00 .00 .00 3,500.00 3,500
1111-85-6212 PROF & SPEC SERVICES-ENGINEER 171,770.89 .00 .00 .00 .00 1111-85-6216 PROF SERVICES - BLDG INSPECTOR .00 25,000.00 .00 .00 ( 25,000) 1111-85-6240 MEMBERSHIPS AND DUES 65.00 100.00 16.25 500.00 400 Sac Valley Bldrs 1111-85-6250 TRAVEL, CONFERENCES & MEETINGS .00 400.00 .00 500.00 100 1111-85-9200 MISCELLANEOUS EXPENSE .00 .00 3,244.50 .00 .00 Total BUILDING INSPECTION: 277,768.68 197,760.00 111,086.71 271,726.00 73,966 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 15 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
ENGINEERING
1111-90-5110 SALARIES & WAGES REG EMPLOYEES 3,357.27 .00 .00 .00 .00 1111-90-5115 HOLIDAY PAY 40.38 .00 .00 .00 .00
1111-90-5211 HEALTH INSURANCE-ER 220.63 .00 .00 .00 .00 1111-90-5212 DENTAL INSURANCE 102.22 .00 371.14 .00 .00 1111-90-5213 PERS RETIREMENT 196.04 .00 .00 .00 .00
1111-90-5215 MEDICARE EXPENSE 49.31 .00 .00 .00 .00
1111-90-5216 SOCIAL SECURITY EXPENSE 210.69 .00 .00 .00 .00 1111-90-5218 CALIF SUI & ETT 15.56 .00 .00 .00 .00
1111-90-5222 VISION INSURANCE 4.80 .00 110.36 .00 .00
1111-90-6212 PROF & SPEC SERVICES-ENGINEER 56,554.66 165,000.00 18,924.50 165,000.00 .00 Developer reimb/fees-passthru 1111-90-6225 ENGINEER SERVICES-BILLABLE 90,000.56 100,000.00 99,017.48 100,000.00 .00 Contracted City Engineer Total ENGINEERING: 150,752.12 265,000.00 118,423.48 265,000.00 .00 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 16 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
PARKS & FACILITIES MAINTENANCE
1111-92-5110 SALARIES & WAGES REG EMPLOYEES 74,471.08 65,000.00 62,483.89 97,582.00 32,582 1111-92-5115 HOLIDAY PAY 92.88 .00 382.60 .00 .00
1111-92-5116 SALARIES & WAGES-0241-POOL .00 3,200.00 .00 3,663.00 463 1111-92-5118 SALARIES & WAGES -0261-EB HALL .00 16,700.00 .00 21,742.00 5,042 1111-92-5119 SALARIES & WAGES - 0211-ARENA .00 8,800.00 .00 12,805.00 4,005 1111-92-5122 STANDBY PAY 10,635.24 16,500.00 9,025.97 17,372.00 872 1111-92-5130 OVERTIME EXPENSE 48.72 2,000.00 354.91 .00 ( 2,000) 1111-92-5211 HEALTH INSURANCE-ER 20,179.80 27,310.00 18,492.36 33,495.00 6,185 1111-92-5212 DENTAL INSURANCE 1,868.06 2,930.00 2,398.94 3,291.00 361 1111-92-5213 PERS RETIREMENT 5,318.77 12,730.00 4,517.61 14,666.00 1,936 1111-92-5215 MEDICARE EXPENSE 1,222.84 1,600.00 1,004.71 2,221.00 621 1111-92-5216 SOCIAL SECURITY EXPENSE 5,228.84 6,820.00 4,295.99 9,496.00 2,676 1111-92-5218 CALIF SUI & ETT - ER PAID 502.34 700.00 416.38 811.00 111 1111-92-5222 VISION INSURANCE 295.90 540.00 273.21 604.00 64 1111-92-5223 AD&D/LIFE INSURANCE 689.82 460.00 1,454.15 532.00 72 1111-92-5224 UNIFORM ALLOWANCE 551.25 800.00 798.75 862.00 62 1111-92-5298 CALPERS UNFUNDED LIABILITY 17,102.28 18,000.00 13,761.79 18,219.00 219 1111-92-6111 OFFICE EXPENSE 319.03 .00 57.00 .00 .00
1111-92-6113 CHEMICALS 5,414.70 7,000.00 1,900.63 7,000.00 .00 1111-92-6120 SPECIAL DEPARTMENTAL EXPENSE 275.30 .00 .00 750.00 750 1111-92-6122 TRAINING .00 800.00 120.00 1,000.00 200
1111-92-6123 STAFF RECRUITMENT .00 .00 112.65 .00 .00
1111-92-6130 TOOLS & SMALL EQUIP 1,657.42 6,000.00 916.32 6,000.00 .00 1111-92-6140 CLOTHING / UNIFORM-NON-PAYROLL .00 200.00 .00 .00 ( 200) 1111-92-6160 COMMUNICATIONS 1,181.70 .00 645.81 .00 .00 1111-92-6170 UTILITIES 53,806.63 65,000.00 53,008.98 65,000.00 .00 1111-92-6190 MAINT OF BLDGS, STRUCT, GROUND 38,819.18 40,000.00 34,577.76 60,000.00 20,000 1111-92-6191 MAINT / OPERATIONS OF POOL0241 51,843.96 20,000.00 14,999.55 25,000.00 5,000 In-house maintenance 1111-92-6201 FUEL 4,488.44 .00 .00 6,000.00 6,000
1111-92-6202 MAINT & OPERATIONS - VEHICLES 4,844.16 .00 .00 6,000.00 6,000 1111-92-6203 MAINT & OPERATIONS - EQUIPMENT 8,760.82 .00 .00 10,000.00 10,000 1111-92-6215 PROF & SPEC SERV. - OTHER 1,133.90 16,000.00 16,738.40 25,000.00 9,000 1111-92-6240 MEMBERSHIPS AND DUES .00 300.00 .00 300.00 .00 1111-92-6300 REFUNDS .00 .00 .00 .00 .00
1111-92-8810 CAPITAL EXP -VEHICLES .00 .00 30,206.10 .00 .00 1111-92-8812 CAPITAL OUTLAY-BUILDING 97,650.00 100,000.00 15,307.60 10,000.00 ( 90,000) 1111-92-8813 CAPITAL OUTLAY-OTHER THAN BLDG .00 .00 .00 10,000.00 10,000 1111-92-8814 CAPITAL EXP - EQUIPMENT 82,964.92 300,000.00 .00 70,000.00 ( 230,000) Rollover-Street Sweeper CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 17 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
1111-92-9211 INTEREST EXPENSE 177.66 .00 .00 .00 .00
1111-92-9231 BANK CHARGES/PROCESSING FEES .00 .00 200.00 .00 .00 1111-92-9300 RETIREMENT OF PRINCIPAL 7,890.25 .00 .00 .00 .00 Total PARKS & FACILITIES MAINTENANCE: 499,435.89 739,390.00 288,452.06 539,411.00 ( 199,979) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 18 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
CITYWIDE SERVICES
1111-94-5111 VACATION BUYOUT .00 .00 .00 20,000.00 20,000 1111-94-5119 SPECIAL IT .00 .00 1,297.42 .00 .00
1111-94-5211 HEALTH INSURANCE-ER 20,181.98 .00 .00 .00 .00 1111-94-5212 DENTAL INSURANCE 1,178.00 .00 127.99 .00 .00 1111-94-5214 AD&D/LIFE INSURANCE .00 .00 .00 .00 .00
1111-94-5219 WORKERS COMPENSATION 7,645.00 56,414.00 56,414.00 50,000.00 ( 6,414) 1111-94-5221 OPEB EXPENSE .00 .00 .00 .00 .00
1111-94-5225 OPEB INSURANCE 20,387.49 36,000.00 42,842.68 49,308.00 13,308 1111-94-5298 CALPERS UNFUNDED LIABILITY 34,287.18 36,100.00 43,765.00 36,544.00 444 1111-94-6111 OFFICE EXPENSE 17,190.63 22,500.00 21,064.02 20,000.00 ( 2,500) 1111-94-6112 PAYROLL PROCESSING FEE 7,348.03 7,000.00 7,184.54 9,000.00 2,000 1111-94-6120 SPECIAL DEPARTMENTAL EXPENSE .00 1,000.00 1,299.75 1,000.00 .00 1111-94-6125 ADMINISTRATION COSTS .00 .00 .00 .00 .00
1111-94-6150 ADVERTISING 122.46 200.00 .00 .00 ( 200)
1111-94-6160 COMMUNICATIONS 23,447.53 35,000.00 24,123.24 25,000.00 ( 10,000) Phones/Internet 1111-94-6163 IT SERVICES 4,429.87 8,500.00 17,651.58 40,000.00 31,500 1111-94-6165 IT HARDWARE 8,566.55 13,000.00 8,823.29 10,000.00 ( 3,000) 1111-94-6166 SOFTWARE PROGRAMS 25,874.95 28,000.00 22,946.59 28,000.00 .00 1111-94-6170 UTILITIES 20,405.74 25,000.00 16,914.03 30,000.00 5,000 PG&E/Amador Water 1111-94-6190 MAINT OF BLDGS, STRUCT, GROUND 8,819.65 10,800.00 10,765.14 .00 ( 10,800) 1111-94-6203 MAINT & OPERATIONS - EQUIPMENT 174.71 500.00 114.82 500.00 .00 1111-94-6210 PROF & SPEC SERVICES-ATTORNEY 25,713.47 .00 .00 .00 .00 Transferred to 68-Legal 1111-94-6211 PROF SERVICES - AUDITOR 13,800.00 .00 .00 .00 .00 1111-94-6214 PROF & SPEC SERV.-IT HOSTING .00 8,000.00 .00 50,000.00 42,000 New website 1111-94-6215 PROF & SPEC SERV. - OTHER 31,710.49 32,000.00 9,814.00 32,000.00 .00 1111-94-6220 OTHER CONTRACTUAL SERVICES 6,105.75 3,000.00 2,236.34 3,000.00 .00 1111-94-6230 INSURANCE 42,000.00 45,000.00 80,641.00 100,000.00 55,000 1111-94-6231 PROPERTY INSURANCE 22,051.00 23,000.00 55,536.00 60,000.00 37,000 1111-94-6240 MEMBERSHIPS AND DUES 34,300.00 6,900.00 1,845.00 .00 ( 6,900) 1111-94-6250 TRAVEL, CONFERENCES & MEETINGS 74.50 100.00 67.00 .00 ( 100) 1111-94-8813 CAPITAL EXP-OTHER THAN BLDG .00 10,000.00 .00 .00 ( 10,000) 1111-94-8814 CAPITAL EXP - EQUIPMENT 74,376.70 .00 .00 .00 .00 1111-94-9211 INTEREST EXPENSE .00 35,000.00 .00 .00 ( 35,000) 1111-94-9231 BANK CHARGES/PROCESSING FEES 6,977.73 4,400.00 16,574.75 .00 ( 4,400) 1111-94-9261 MISCELLANEOUS EXPENSE .00 1,500.00 100.00 .00 ( 1,500) 1111-94-9700 TRANSFERS OUT .00 37,206.00 .00 37,206.00 .00 Interfund Loan Repayment CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 19 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
Total CITYWIDE SERVICES: 457,169.41 486,120.00 442,148.18 601,558.00 115,438 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 20 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
EQUIPMENT/FLEET REPLACEMENT
1111-95-5110 SALARIES & WAGES REG EMPLOYEES .00 7,750.00 5,811.89 .00 ( 7,750) 1111-95-5122 STANDBY .00 900.00 492.33 .00 ( 900)
1111-95-5130 OVERTIME EXPENSE .00 .00 6.94 .00 .00
1111-95-5211 HEALTH INSURANCE .00 1,900.00 1,375.05 .00 ( 1,900) 1111-95-5213 PERS RETIREMENT .00 1,000.00 430.69 .00 ( 1,000) 1111-95-5215 MEDICARE EXPENSE .00 130.00 89.66 .00 ( 130) 1111-95-5216 SOCIAL SECURITY EXPENSE .00 540.00 383.51 .00 ( 540) 1111-95-5218 CALIF SUI & ETT .00 50.00 33.59 .00 ( 50)
1111-95-5224 UNIFORM ALLOWANCE .00 70.00 67.13 .00 ( 70) 1111-95-6201 FUEL .00 27,000.00 57,913.51 .00 ( 27,000) Transferred from All Depts 1111-95-6202 MAINT & OPERATIONS - VEHICLES .00 31,000.00 31,716.15 .00 ( 31,000) Transferred from All Depts 1111-95-6203 MAINT & OPERATIONS - EQUIPMENT .00 21,500.00 18,795.16 .00 ( 21,500) Transferred from All Depts 1111-95-8810 CAPITAL EXP - VEHICLES .00 .00 .00 30,000.00 30,000 Funding 1111-95-9261 MISCELLANEOUS EXPENSE 2,501.35- 5,800.00 599.00 .00 ( 5,800) Transferred from All Depts Total EQUIPMENT/FLEET REPLACEMENT: 2,501.35- 97,640.00 117,714.61 30,000.00 ( 67,640) Total Expenditure: 2,872,608.14 3,428,036.00 2,341,270.73 3,725,102.00 297,066 GENERAL FUND Revenue Total: 3,484,301.21 3,712,141.00 4,367,035.50 3,645,300.00 ( 66,841) GENERAL FUND Expenditure Total: 2,872,608.14 3,428,036.00 2,341,270.73 3,725,102.00 297,066 Net Total GENERAL FUND: 611,693.07 284,105.00 2,025,764.77 79,802.00- ( 363,907) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 21 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
GAS TAX FUND
USE OF MONEY & PROP
2111-44-4411 INVESTMENT INCOME .00 1,500.00 .00 .00 ( 1,500) Total USE OF MONEY & PROP: .00 1,500.00 .00 .00 ( 1,500)
INTERGOVERNMENTAL
2111-45-4501 OTHER GOVERNMENTAL AGENCIES 76,475.00 76,500.00 .00 .00 ( 76,500) 2111-45-4521 HUTF - GAS TAX 35,085.76 35,000.00 9,253.29 35,000.00 .00 2111-45-4522 HUTF - GAS TAX 2107 52,692.17 50,000.00 44,670.61 50,000.00 .00 2111-45-4523 HUTF - GAS TAX 2107.5 5,757.06 5,500.00 .00 5,500.00 .00 2111-45-4524 HUTF - GAS TAX 2105 43,312.45 36,000.00 36,841.33 36,000.00 .00 2111-45-4525 HUTF - GAS TAX 2103 43,556.62 36,000.00 52,971.17 48,000.00 12,000 2111-45-4526 HUTF - GAS TAX 5,952.22 .00 23,611.84 25,000.00 25,000 2111-45-4531 RMRA - SB-1 GAS TAX 132,573.43 173,000.00 145,117.88 132,000.00 ( 41,000) 2111-45-4551 TRAFFIC CONGESTION RELIEF .00 .00 .00 .00 .00 Total INTERGOVERNMENTAL: 395,404.71 412,000.00 312,466.12 331,500.00 ( 80,500)
CHARGES FOR SERVICES
2111-46-4677 CALTRANS - STREET CLEANING .00 .00 4,599.75 .00 .00 Total CHARGES FOR SERVICES: .00 .00 4,599.75 .00 .00
MISCELLANEOUS REVENUES
2111-47-4791 MISCELLANEOUS REIMBURSEMENTS .00 .00 .00 .00 .00 Total MISCELLANEOUS REVENUES: .00 .00 .00 .00 .00
OTHER FINANCING SOURCES/(USES)
2111-49-4900 TRANSFERS IN .00 10,108.00 10,108.00 8,307.00 ( 1,801) Interfund Loan Repayment Total OTHER FINANCING SOURCES/(USES): .00 10,108.00 10,108.00 8,307.00 ( 1,801) Total Revenue: 395,404.71 423,608.00 327,173.87 339,807.00 ( 83,801) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 22 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
GAS TAX EXPENDITURES
2111-50-5110 SALARIES & WAGES REG EMPLOYEES 56,103.70 66,000.00 42,898.23 77,032.00 11,032 2111-50-5115 HOLIDAY PAY 28.27 .00 209.16 .00 .00
2111-50-5122 STANDBY PAY 5,801.04 8,100.00 4,430.96 8,087.00 ( 13) 2111-50-5130 OVERTIME EXPENSE 35.96 .00 95.51 .00 .00
2111-50-5211 HEALTH INSURANCE-ER 13,352.10 13,780.00 9,566.19 15,700.00 1,920 2111-50-5212 DENTAL INSURANCE 1,006.32 1,590.00 1,120.92 1,619.00 29 2111-50-5213 PERS RETIREMENT - ER PAID 4,123.59 8,580.00 2,709.10 8,541.00 ( 39) 2111-50-5214 AD&D/LIFE INSURANCE .00 .00 .00 .00 .00
2111-50-5215 MEDICARE EXPENSE 886.66 1,080.00 673.94 1,242.00 162 2111-50-5216 SOCIAL SECURITY EXPENSE 3,791.11 4,590.00 2,881.72 5,308.00 718 2111-50-5218 CALIF SUI & ETT 258.49 420.00 247.84 416.00 ( 4) 2111-50-5219 WORKERS COMPENSATION 12,800.00 .00 .00 .00 .00 2111-50-5222 VISION INSURANCE 181.20 290.00 190.19 294.00 4 2111-50-5223 AD&D/LIFE INSURANCE 61.89 250.00 .00 252.00 2 2111-50-5224 UNIFORM ALLOWANCE .00 430.00 432.00 642.00 212 2111-50-5298 CALPERS UNFUNDED LIABILITY 14,403.37 15,200.00 12,174.69 15,359.00 159 2111-50-6110 MATERIALS & SUPPLIES 527.84 .00 107.49 10,000.00 10,000 2111-50-6111 OFFICE EXPENSE 123.54 500.00 354.38 500.00 .00 2111-50-6113 CHEMICALS 2,680.30 3,500.00 1,743.88 3,500.00 .00 2111-50-6119 SAFETY EQUIPMENT 788.79 4,000.00 653.49 4,000.00 .00 2111-50-6120 SPECIAL DEPARTMENTAL EXPENSE 275.30 300.00 .00 750.00 450 2111-50-6122 TRAINING .00 1,000.00 120.00 1,000.00 .00
2111-50-6130 TOOLS & SMALL EQUIP 702.19 1,000.00 240.82 1,000.00 .00 2111-50-6140 CLOTHING / UNIFORM .00 200.00 .00 .00 ( 200) 2111-50-6150 ADVERTISING 529.68 600.00 .00 600.00 .00
2111-50-6160 COMMUNICATIONS 606.28 1,000.00 518.65 1,000.00 .00 2111-50-6165 NETWORK SERVICES .00 1,800.00 .00 1,800.00 .00 2111-50-6166 SOFTWARE .00 3,200.00 .00 3,200.00 .00
2111-50-6170 UTILITIES 23,552.77 26,000.00 23,636.11 26,000.00 .00 2111-50-6190 MAINT OF BLDGS, STRUCT, GROUND 4,308.20 3,000.00 1,458.20 3,000.00 .00 2111-50-6201 FUEL 3,036.82 3,500.00 983.40 6,000.00 2,500 2111-50-6202 MAINT & OPERATIONS - VEHICLES 1,083.70 2,000.00 1,181.14 2,000.00 .00 2111-50-6203 MAINT & OPERATIONS - EQUIPMENT 4,565.02 10,000.00 84.67 5,000.00 ( 5,000) 2111-50-6210 PROF & SPEC SERVICES-ATTORNEY 2,100.00 2,200.00 746.48 3,500.00 1,300 2111-50-6211 PROF SERVICES - AUDITOR .00 8,000.00 .00 8,000.00 .00 2111-50-6212 PROF & SPEC SERVICES-ENGINEER .00 7,500.00 .00 7,500.00 .00 Pavement Mgmt Report 2111-50-6215 PROF & SPEC SERV. - OTHER 3,099.34 4,000.00 3,621.01 .00 ( 4,000) CA Youth Auth to Parks Budget 2111-50-6220 OTHER CONTRACTUAL SERVICES 2,105.78 3,000.00 2,758.59 .00 ( 3,000) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 23 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
2111-50-6230 INSURANCE AND SURETY BONDS 11,700.00 15,000.00 15,000.00 .00 ( 15,000) 2111-50-6231 PROPERTY INSURANCE 9,900.00 9,900.00 9,900.00 12,000.00 2,100 2111-50-8112 STREET RESURFACING 1,945.00 50,000.00 .00 50,000.00 .00 2111-50-8114 STORM DRAIN & DITCH REPAIR .00 5,000.00 695.01 5,000.00 .00 2111-50-8120 MIRCO-SURFACING .00 .00 .00 240,000.00 240,000 2111-50-8814 CAPITAL EXP - EQUIPMENT .00 6,500.00 .00 300,000.00 293,500 Total GAS TAX EXPENDITURES: 186,464.25 293,010.00 141,433.77 829,842.00 536,832 Total Expenditure: 186,464.25 293,010.00 141,433.77 829,842.00 536,832 GAS TAX FUND Revenue Total: 395,404.71 423,608.00 327,173.87 339,807.00 ( 83,801) GAS TAX FUND Expenditure Total: 186,464.25 293,010.00 141,433.77 829,842.00 536,832 Net Total GAS TAX FUND: 208,940.46 130,598.00 185,740.10 490,035.00- ( 620,633) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 24 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
WWTP-OPER & MAINT.
CAPITAL CONTRIB. & TRANSFERS
3111-38-4949 TRANSFERS OUT .00 .00 1,600,000.00- .00 .00 Total CAPITAL CONTRIB. & TRANSFERS: .00 .00 1,600,000.00- .00 .00
SEWER REVENUES
3111-48-4805 SEWER SERVICE CHARGES 858,192.41 852,000.00 664,482.75 852,000.00 .00 3111-48-4821 RETURNED CHECK CHARGES .00 .00 .00 .00 .00 3111-48-4824 MISCELLANEOUS REVENUE 35.00 .00 140.00 .00 .00 3111-48-4840 SEWER DELINQUENT CHARGES 34,824.09 10,000.00 15,566.38 15,000.00 5,000 3111-48-4841 INVESTMENT INCOME .00 3,000.00 .00 .00 ( 3,000) Total SEWER REVENUES: 893,051.50 865,000.00 680,189.13 867,000.00 2,000 Total Revenue: 893,051.50 865,000.00 919,810.87- 867,000.00 2,000 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 25 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
WWTP EXPENDITURES
3111-50-5110 SALARIES & WAGES REG EMPLOYEES 186,454.38 166,400.00 105,724.20 236,805.00 70,405 3111-50-5115 HOLIDAY PAY 282.69 .00 511.71 .00 .00
3111-50-5120 SALARIES & WAGES-ELECTED .00 .00 .00 840.00 840 3111-50-5122 STANDBY PAY 2,900.52 4,500.00 2,461.64 4,493.00 ( 7) 3111-50-5130 OVERTIME EXPENSE 876.70 .00 680.43 .00 .00 3111-50-5211 HEALTH INSURANCE-ER 34,388.48 23,920.00 15,631.27 36,047.00 12,127 3111-50-5212 DENTAL INSURANCE 1,680.88 2,110.00 1,220.48 2,713.00 603 3111-50-5213 PERS RETIREMENT - ER PAID 13,037.23 20,920.00 8,246.65 27,853.00 6,933 3111-50-5214 AD&D/LIFE INSURANCE .00 .00 .00 .00 .00
3111-50-5215 MEDICARE EXPENSE-ER PAID 2,691.76 2,480.00 1,552.83 3,536.00 1,056 3111-50-5216 SOCIAL SECURITY EXPENSE 11,509.32 10,600.00 6,639.71 15,116.00 4,516 3111-50-5218 CALIF SUI & ETT 1,064.35 1,020.00 712.85 1,117.00 97 3111-50-5219 WORKERS COMPENSATION 39,240.00 .00 .00 .00 .00 3111-50-5222 VISION INSURANCE 368.40 590.00 345.22 680.00 90 3111-50-5223 AD&D/LIFE INSURANCE 985.90 590.00 .00 686.00 96 3111-50-5224 UNIFORM ALLOWANCE 393.75 460.00 461.25 1,361.00 901 3111-50-5298 CALPERS UNFUNDED LIABILITY 34,287.18 36,100.00 31,885.00 36,544.00 444 3111-50-6111 OFFICE EXPENSE 11,650.90 15,000.00 11,856.13 15,000.00 .00 3111-50-6113 CHEMICALS 1,636.43 2,500.00 .00 2,500.00 .00 3111-50-6119 SAFETY EQUIPMENT .00 1,500.00 .00 500.00 ( 1,000) 3111-50-6120 SPECIAL DEPARTMENTAL EXPENSE 2,015.48 2,500.00 13,675.36 2,500.00 .00 3111-50-6122 TRAINING .00 1,000.00 .00 1,000.00 .00
3111-50-6126 SWRCB DISCHARGE PERMIT FEE 43,572.00 25,000.00 50,892.00 55,000.00 30,000 3111-50-6130 SMALL TOOLS .00 200.00 96.96 200.00 .00
3111-50-6140 CLOTHING/UNIFORM EXPENSE .00 200.00 .00 .00 ( 200) 3111-50-6150 ADVERTISING .00 800.00 .00 800.00 .00
3111-50-6160 COMMUNICATIONS 6,032.11 4,500.00 4,362.39 4,500.00 .00 3111-50-6165 NETWORK SERVICES .00 4,200.00 .00 4,200.00 .00 3111-50-6166 SOFTWARE PROGRAMS 20,437.97 14,000.00 3,962.00 14,000.00 .00 3111-50-6170 UTILITIES 91,308.08 50,000.00 50,204.81 50,000.00 .00 3111-50-6190 MAINT OF BLDGS, STRUCT, GROUND 756.57 8,000.00 3,745.88 8,000.00 .00 3111-50-6193 MAINT OF COLLECTION SYSTEM 8,966.26 35,000.00 11,785.89 35,000.00 .00 Plugged mainlines-vac truck 3111-50-6201 FUEL 2,780.13 4,500.00 1,036.00 7,000.00 2,500 3111-50-6202 MAINT & OPERATIONS - VEHICLES .00 2,000.00 999.29 2,000.00 .00 3111-50-6203 MAINT & OPERATIONS - EQUIPMENT 899.38 2,000.00 36.61 2,000.00 .00 3111-50-6210 PROF & SPEC SERVICES-ATTORNEY 18,366.75 30,000.00 5,914.82 30,000.00 .00 3111-50-6211 PROF SERVICES - AUDITOR .00 10,000.00 .00 10,000.00 .00 3111-50-6212 PROF & SPEC SERVICES-ENGINEER 16,917.50 20,000.00 .00 20,000.00 .00 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 26 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
3111-50-6215 PROF & SPEC SERV. - OTHER .00 10,000.00 .00 45,000.00 35,000 3111-50-6220 OTHER CONTRACTUAL SERVICES 2,735.96 4,000.00 1,989.42 35,000.00 31,000 Eco Urban 3111-50-6221 PROF & SPED SERV-LITIGATION RE .00 4,000.00 .00 .00 ( 4,000) 3111-50-6222 CONTRACT OPERATOR COSTS 225,090.10 300,000.00 317,046.17 350,000.00 50,000 PERC Agreement 3111-50-6230 INSURANCE AND SURETY BONDS 42,924.00 50,000.00 50,000.00 50,000.00 .00 3111-50-6231 PROPERTY INSURANCE 27,500.00 44,000.00 44,000.00 50,000.00 6,000 3111-50-6240 MEMBERSHIPS AND DUES 349.82 700.00 487.17 800.00 100 3111-50-8813 CAPITAL OUTLAY-OTHER THAN BLDG .00 .00 .00 600,000.00 600,000 Interconnect-W Marlett 3111-50-8820 CONSTRUCTION COSTS .00 .00 .00 .00 .00
3111-50-9231 BANK CHARGES/PROCESSING FEES 16,682.43 3,000.00 16,213.10 17,000.00 14,000 3111-50-9235 COLLECTION FEES .00 2,000.00 .00 .00 ( 2,000) 3111-50-9250 I BANK ANNUAL FEE 8,296.83 .00 8,034.59 8,100.00 8,100 3111-50-9261 MISCELLANEOUS EXPENSE .00 200.00 .70 .00 ( 200) 3111-50-9271 INTEREST EXPENSE-I BANK LOAN 56,343.39 56,500.00 54,512.94 56,500.00 .00 3111-50-9272 DEBT ISSUANCE COSTS .00 .00 .00 .00 .00
Total WWTP EXPENDITURES: 935,423.63 976,990.00 826,925.47 1,844,391.00 867,401 Total Expenditure: 935,423.63 976,990.00 826,925.47 1,844,391.00 867,401 WWTP-OPER & MAINT. Revenue Total: 893,051.50 865,000.00 919,810.87- 867,000.00 2,000 WWTP-OPER & MAINT. Expenditure Total: 935,423.63 976,990.00 826,925.47 1,844,391.00 867,401 Net Total WWTP-OPER & MAINT.: 42,372.13- 111,990.00- 1,746,736.34- 977,391.00- ( 865,401) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 27 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
SEWER CIP FUND
SEWER CIP REVENUES
3121-48-485 SEWER SERVICE CHARGES 221,704.66 219,000.00 169,136.54 219,000.00 .00 3121-48-485 IMPACT FEES (SEWER CONNECTION 742,816.24 350,000.00 780,738.04 350,000.00 .00 3121-48-490 TRANSFERS IN .00 10,251.00 1,610,251.00 10,251.00 .00 Interfund Loan Repayment Total SEWER CIP REVENUES: 964,520.90 579,251.00 2,560,125.58 579,251.00 .00 Total Revenue: 964,520.90 579,251.00 2,560,125.58 579,251.00 .00 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 28 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
SEWER CIP EXPENDITURES
3121-50-620 MAINT & OPERATIONS - EQUIPMENT .00 20,000.00 .00 .00 ( 20,000) 3121-50-621 PROF & SPEC SERVICES-ENGINEER 15,000.00 500,000.00 11,902.75 .00 ( 500,000) 3121-50-621 PROF & SPEC SERV. - OTHER .00 5,000.00 .00 .00 ( 5,000) 3121-50-622 PROF & SPEC SERV-STUDIES/PLANS .00 28,000.00 .00 .00 ( 28,000) 3121-50-622 PROF & SPEC SERV-GHD .00 1,000,000.00 .00 .00 ( 1,000,000) 3121-50-881 NEW EQUIPMENT .00 40,000.00 33,408.38 .00 ( 40,000) 3121-50-881 CONSTRUCTION MANAGEMENT .00 1,500,000.00 .00 775,000.00 ( 725,000) Design engineering-Headworks 3121-50-882 CONSTRUCTION COSTS .00 .00 .00 .00 .00
Total SEWER CIP EXPENDITURES: 15,000.00 3,093,000.00 45,311.13 775,000.00 ( 2,318,000) Total Expenditure: 15,000.00 3,093,000.00 45,311.13 775,000.00 ( 2,318,000) SEWER CIP FUND Revenue Total: 964,520.90 579,251.00 2,560,125.58 579,251.00 .00 SEWER CIP FUND Expenditure Total: 15,000.00 3,093,000.00 45,311.13 775,000.00 ( 2,318,000) Net Total SEWER CIP FUND: 949,520.90 2,513,749.00- 2,514,814.45 195,749.00- 2,318,000 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 29 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
TERTIARY PLANT FUND
CAPITAL CONTRIB. & TRANSFERS
3131-38-490 TRANSFERS IN .00 .00 10,435.00 10,435.00 10,435 Interfund loan payment Total CAPITAL CONTRIB. & TRANSFERS: .00 .00 10,435.00 10,435.00 10,435
TERTIARY PLANT REVENUES
3131-48-481 TERTIARY PLANT REIMBURSEMENTS 212,969.96 314,000.00 154,510.73 314,000.00 .00 Total TERTIARY PLANT REVENUES: 212,969.96 314,000.00 154,510.73 314,000.00 .00 Total Revenue: 212,969.96 314,000.00 164,945.73 324,435.00 10,435 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 30 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
TERTIARY PLANT EXPENDITURES
3131-50-511 SALARIES & WAGES REG EMPLOYEES 26,226.23 42,600.00 28,951.03 47,730.00 5,130 3131-50-511 HOLIDAY PAY 121.15 .00 60.42 .00 .00
3131-50-513 SALARIES & WAGES - ELECTED .00 .00 33.05 840.00 840 3131-50-521 HEALTH INSURANCE-ER 2,910.26 2,110.00 1,820.46 5,098.00 2,988 3131-50-521 DENTAL INSURANCE 192.00 270.00 453.27 401.00 131 3131-50-521 PERS RETIREMENT - ER PAID 1,874.89 6,510.00 857.49 7,433.00 923 3131-50-521 MEDICARE EXPENSE-ER PAID 376.24 620.00 419.70 700.00 80 3131-50-521 SOCIAL SECURITY EXPENSE 1,608.59 2,640.00 1,794.69 2,991.00 351 3131-50-521 CALIF SUI & ETT 70.81 200.00 135.34 194.00 ( 6) 3131-50-521 WORKERS COMPENSATION 4,640.00 .00 .00 .00 .00 3131-50-522 VISION INSURANCE 36.70 50.00 33.03 84.00 34 3131-50-522 AD&D/LIFE INSURANCE 429.00 50.00 .00 80.00 30 3131-50-522 UNIFORM ALLOWANCE 45.00 50.00 45.00 945.00 895 3131-50-529 CALPERS UNFUNDED LIABILITY 3,580.19 3,800.00 2,653.42 3,813.00 13 3131-50-6111 OFFICE EXPENSE .00 300.00 .00 300.00 .00
3131-50-611 CHEMICALS 45,618.69 50,000.00 24,325.84 60,000.00 10,000 3131-50-612 SWRCB DISCHARGE PERMIT FEE 2,848.00 3,200.00 3,326.00 4,000.00 800 3131-50-616 COMMUNICATIONS 372.63 300.00 384.69 300.00 .00 3131-50-616 NETWORK SERVICES .00 1,200.00 .00 1,200.00 .00 3131-50-616 SOFTWARE PROGRAMS .00 25,000.00 .00 25,000.00 .00 3131-50-617 UTILITIES 39,855.02 25,000.00 50,994.75 40,000.00 15,000 3131-50-619 MAINT OF BLDGS, STRUCT, GROUND 2,684.54 2,000.00 332.10 2,000.00 .00 3131-50-620 MAINT & OPERATIONS - EQUIPMENT .00 5,000.00 36.61 5,000.00 .00 3131-50-621 PROF & SPEC SERVICES-ATTORNEY 8,920.71 4,000.00 2,851.75 4,000.00 .00 3131-50-621 PROF SERVICES - AUDITOR .00 5,000.00 .00 5,000.00 .00 3131-50-621 PROF & SPEC SERVICES-ENGINEER .00 5,000.00 .00 .00 ( 5,000) 3131-50-621 PROF & SPEC SERV. - OTHER .00 .00 .00 .00 .00 3131-50-622 OTHER CONTRACTUAL SERVICES .00 45,000.00 23,765.94 35,000.00 ( 10,000) Sludge removal 3131-50-622 CONTRACT OPERATOR COSTS 159,951.43 165,000.00 32,194.21 35,000.00 ( 130,000) PERC Agreement 3131-50-623 LIABILITY INSURANCE 4,700.00 6,000.00 6,000.00 8,000.00 2,000 3131-50-623 PROPERTY & CRIME INSURANCE 5,100.00 8,160.00 8,160.00 10,000.00 1,840 3131-50-624 MEMBERSHIPS AND DUES .00 500.00 .00 500.00 .00 3131-50-881 CAPITAL OUTLAY-OTHER THAN BLDG .00 10,000.00 .00 50,000.00 40,000 Shade cover/roof-ARPA Total TERTIARY PLANT EXPENDITURES: 312,162.08 419,560.00 189,628.79 355,609.00 ( 63,951) Total Expenditure: 312,162.08 419,560.00 189,628.79 355,609.00 ( 63,951) TERTIARY PLANT FUND Revenue Total: 212,969.96 314,000.00 164,945.73 324,435.00 10,435 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 31 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
TERTIARY PLANT FUND Expenditure Total: 312,162.08 419,560.00 189,628.79 355,609.00 ( 63,951) Net Total TERTIARY PLANT FUND: 99,192.12- 105,560.00- 24,683.06- 31,174.00- 74,386 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 32 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
TRANSP. COMMISSION - LOCAL
USE OF MONEY & PROP
4211-44-4411 INTEREST EARNED .00 .00 .00 .00 .00
Total USE OF MONEY & PROP: .00 .00 .00 .00 .00
OTHER FINANCING SOURCES/(USES)
4211-49-490 TRANSFERS IN .00 21,989.00 21,989.00 21,989.00 .00 Interfund Loan Repayment Total OTHER FINANCING SOURCES/(USES): .00 21,989.00 21,989.00 21,989.00 .00 Total Revenue: .00 21,989.00 21,989.00 21,989.00 .00
TRANSP. COMMISSION - LOCAL Revenue Total: .00 21,989.00 21,989.00 21,989.00 .00 TRANSP. COMMISSION - LOCAL Expenditure Total:
.00 .00 .00 .00 .00
Net Total TRANSP. COMMISSION - LOCAL: .00 21,989.00 21,989.00 21,989.00 .00 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 33 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
GRANT-FEMA SAFER GRANT(FIRE)
INTERGOVERNMENTAL
5117-45-456 GRANT REVENUE .00 .00 .00 .00 .00
Total INTERGOVERNMENTAL: .00 .00 .00 .00 .00
Total Revenue: .00 .00 .00 .00 .00
CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 34 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
FEMA SAFER GRANT EXPENDITURES
5117-50-5110 SALARIES & WAGES REG EMPLOYEES .00 4,600.00 1,399.20 .00 ( 4,600) 5117-50-5112 PART TIME EMPLOYEES .00 .00 .00 5,024.00 5,024 5117-50-514 SAFER GRANT PERSONNEL .00 .00 .00 .00 .00
5117-50-5211 HEALTH INSURANCE .00 .00 165.56 598.00 598 5117-50-521 DENTAL INSURANCE .00 40.00 .00 35.00 ( 5)
5117-50-521 PERS RETIREMENT - ER PAID .00 510.00 108.19 543.00 33 5117-50-521 MEDICARE EXPENSE-ER PAID .00 70.00 19.13 80.00 10 5117-50-521 SOCIAL SECURITY EXPENSE .00 280.00 81.80 343.00 63 5117-50-521 CALIF SUI & ETT .00 30.00 .00 23.00 ( 7)
5117-50-522 VISION INSURANCE .00 20.00 .00 19.00 ( 1)
5117-50-522 AD&D/LIFE INSURANCE .00 20.00 .00 15.00 ( 5) 5117-50-612 TRAINING .00 .00 .00 .00 .00
5117-50-619 SAFER GRANT EXPENSES .00 .00 .00 .00 .00
Total FEMA SAFER GRANT EXPENDITURES: .00 5,570.00 1,773.88 6,680.00 1,110 Total Expenditure: .00 5,570.00 1,773.88 6,680.00 1,110 GRANT-FEMA SAFER GRANT(FIRE) Revenue Total:
.00 .00 .00 .00 .00
GRANT-FEMA SAFER GRANT(FIRE) Expenditure Total:
.00 5,570.00 1,773.88 6,680.00 1,110
Net Total GRANT-FEMA SAFER GRANT(FIRE): .00 5,570.00- 1,773.88- 6,680.00- ( 1,110) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 35 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
COVID RELIEF
Source: 45
5119-45-456 USDA REVENUE 114,681.87 .00 112,721.58 .00 .00 5119-45-457 ARPA REVENUE .00 1,024,824.00 1,024,824.00 1,024,824.00 .00 ARPA 2nd Installment Total Source: 45: 114,681.87 1,024,824.00 1,137,545.58 1,024,824.00 .00 Total Revenue: 114,681.87 1,024,824.00 1,137,545.58 1,024,824.00 .00 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 36 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
Department: 50
5119-50-626 ARPA EXPENSE .00 50,000.00 10,941.54 55,000.00 5,000 5119-50-812 ARPA CAPITAL EXPENSE .00 770,000.00 512,362.21 1,065,000.00 295,000 5119-50-970 TRANSFERS OUT .00 .00 100,000.00 100,000.00 100,000 Total Department: 50: .00 820,000.00 623,303.75 1,220,000.00 400,000 Total Expenditure: .00 820,000.00 623,303.75 1,220,000.00 400,000 COVID RELIEF Revenue Total: 114,681.87 1,024,824.00 1,137,545.58 1,024,824.00 .00 COVID RELIEF Expenditure Total: .00 820,000.00 623,303.75 1,220,000.00 400,000 Net Total COVID RELIEF: 114,681.87 204,824.00 514,241.83 195,176.00- ( 400,000) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 37 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
20CDBG-EMERGENCY SM BUS LOAN
Department: 50
7122-50-714 SMALL BUSINESS GRANTS .00 .00 53,200.00 .00 .00 Total Department: 50: .00 .00 53,200.00 .00 .00
Total Expenditure: .00 .00 53,200.00 .00 .00
20CDBG-EMERGENCY SM BUS LOAN Revenue Total:
.00 .00 .00 .00 .00
20CDBG-EMERGENCY SM BUS LOAN Expenditure Total:
.00 .00 53,200.00 .00 .00
Net Total 20CDBG-EMERGENCY SM BUS LOAN: .00 .00 53,200.00- .00 .00 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 38 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
CONSERVATION MAINT. FIRE BREAK
USE OF MONEY & PROP
8211-44-4411 INTEREST EARNED .00 100.00 .00 .00 ( 100)
Total USE OF MONEY & PROP: .00 100.00 .00 .00 ( 100)
Total Revenue: .00 100.00 .00 .00 ( 100)
CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 39 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
FIRE BREAK EXPENDITURES
8211-50-612 ADMINISTRATION COSTS .00 43,000.00 30,000.00 .00 ( 43,000) Total FIRE BREAK EXPENDITURES: .00 43,000.00 30,000.00 .00 ( 43,000) Total Expenditure: .00 43,000.00 30,000.00 .00 ( 43,000) CONSERVATION MAINT. FIRE BREAK Revenue Total:
.00 100.00 .00 .00 ( 100)
CONSERVATION MAINT. FIRE BREAK Expenditure Total:
.00 43,000.00 30,000.00 .00 ( 43,000)
Net Total CONSERVATION MAINT. FIRE BREAK: .00 42,900.00- 30,000.00- .00 42,900 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 40 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
LIGHTING & LANDSCAPE DIST. 1 C
SPECIAL BENEFITS ASSESSMENTS
8221-40-466 DIST 1 COIS REVENUES 72,475.67 72,500.00 7,070.38 72,500.00 .00 Total SPECIAL BENEFITS ASSESSMENTS: 72,475.67 72,500.00 7,070.38 72,500.00 .00 Source: 46
8221-46-466 CFD LL ASSESSEMENTS REVENUES 346.94 .00 .00 .00 .00 8221-46-466 DIST 1 COIS REVENUES 130.75 .00 .00 .00 .00 Total Source: 46: 477.69 .00 .00 .00 .00
Total Revenue: 72,953.36 72,500.00 7,070.38 72,500.00 .00 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 41 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
LIGHTING/LANDSCAPE EXPENDITURE
8221-50-612 ADMINISTRATION COSTS .00 3,000.00 .00 .00 ( 3,000) 8221-50-617 UTILITIES 30,643.07 29,500.00 22,367.91 31,000.00 1,500 8221-50-619 MAINT OF BLDGS, STRUCT, GROUND 22,844.65 34,800.00 27,501.19 35,000.00 200 8221-50-620 MAINT & OPERATIONS - EQUIPMENT .00 400.00 .00 .00 ( 400) Total LIGHTING/LANDSCAPE EXPENDITURE: 53,487.72 67,700.00 49,869.10 66,000.00 ( 1,700) Total Expenditure: 53,487.72 67,700.00 49,869.10 66,000.00 ( 1,700) LIGHTING & LANDSCAPE DIST. 1 C Revenue Total:
72,953.36 72,500.00 7,070.38 72,500.00 .00
LIGHTING & LANDSCAPE DIST. 1 C Expenditure Total:
53,487.72 67,700.00 49,869.10 66,000.00 ( 1,700)
Net Total LIGHTING & LANDSCAPE DIST. 1 C: 19,465.64 4,800.00 42,798.72- 6,500.00 1,700 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 42 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
ARSA
ENTERPRISE REVENUES
8231-48-490 TRANSFERS IN .00 2,645.00 2,645.00 2,645.00 .00 Interfund Loan Repayment Total ENTERPRISE REVENUES: .00 2,645.00 2,645.00 2,645.00 .00
OTHER FINANCING SOURCES/(USES)
8231-49-494 TRANSFERS OUT .00 .00 .00 .00 .00
Total OTHER FINANCING SOURCES/(USES): .00 .00 .00 .00 .00 Total Revenue: .00 2,645.00 2,645.00 2,645.00 .00
ARSA Revenue Total: .00 2,645.00 2,645.00 2,645.00 .00
ARSA Expenditure Total: .00 .00 .00 .00 .00
Net Total ARSA: .00 2,645.00 2,645.00 2,645.00 .00
CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 43 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
CFD-COMMUNITY FACILITIES DIST.
CFD FACILITY EXPENDITURES
9111-50-5110 SALARIES & WAGES .00 .00 2,651.24 4,419.00 4,419 9111-50-5130 OVERTIME .00 .00 33.05 .00 .00
9111-50-5211 HEALTH INSURANCE .00 .00 497.59 750.00 750 9111-50-5212 DENTAL INSURANCE .00 .00 .00 46.00 46
9111-50-5213 PERS RETIREMENT .00 .00 202.15 477.00 477
9111-50-5215 MEDICARE EXPENSE .00 .00 39.00 64.00 64
9111-50-5216 SOCIAL SECURITY EXPENSE .00 .00 166.37 274.00 274 9111-50-5218 CALIF SUI & ETT .00 .00 12.62 16.00 16
9111-50-5222 VISION INSURANCE .00 .00 .00 8.00 8
9111-50-5223 AD&D/ LIFE INSURANCE .00 .00 .00 11.00 11
9111-50-6125 ADMINISTRATION COSTS 81,966.50 7,000.00 39,755.40 40,000.00 33,000 Total CFD FACILITY EXPENDITURES: 81,966.50 7,000.00 43,357.42 46,065.00 39,065 Total Expenditure: 81,966.50 7,000.00 43,357.42 46,065.00 39,065 CFD-COMMUNITY FACILITIES DIST. Revenue Total:
.00 .00 .00 .00 .00
CFD-COMMUNITY FACILITIES DIST. Expenditure Total:
81,966.50 7,000.00 43,357.42 46,065.00 39,065
Net Total CFD-COMMUNITY FACILITIES DIST.: 81,966.50- 7,000.00- 43,357.42- 46,065.00- ( 39,065) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 44 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
IMPACT FEES-FIRE DEPT(WAS CAP)
TAXES
9511-41-418 IMPACT FEES 74,564.00 75,000.00 73,865.00 75,000.00 .00 Total TAXES: 74,564.00 75,000.00 73,865.00 75,000.00 .00 Total Revenue: 74,564.00 75,000.00 73,865.00 75,000.00 .00 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 45 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
FIRE IMPACT EXPENDITURES
9511-50-9211 INTEREST EXPENSE 10,769.35 10,000.00 8,786.14 7,000.00 ( 3,000) 9511-50-9311 RETIREMENT OF PRINCIPAL 31,162.49 32,000.00 29,651.38 25,000.00 ( 7,000) 9511-50-970 TRANSFERS OUT .00 38,913.00 629,083.00 12,037.00 ( 26,876) Interfund Loan Repayment Total FIRE IMPACT EXPENDITURES: 41,931.84 80,913.00 667,520.52 44,037.00 ( 36,876) Total Expenditure: 41,931.84 80,913.00 667,520.52 44,037.00 ( 36,876) IMPACT FEES-FIRE DEPT(WAS CAP) Revenue Total:
74,564.00 75,000.00 73,865.00 75,000.00 .00
IMPACT FEES-FIRE DEPT(WAS CAP) Expenditure Total:
41,931.84 80,913.00 667,520.52 44,037.00 ( 36,876)
Net Total IMPACT FEES-FIRE DEPT(WAS CAP): 32,632.16 5,913.00- 593,655.52- 30,963.00 36,876 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 46 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
IMPACT FEES-PD(WAS CAPITAL PRO
TAXES
9513-41-418 IMPACT FEES 74,291.00 74,000.00 73,865.00 74,000.00 .00 Total TAXES: 74,291.00 74,000.00 73,865.00 74,000.00 .00
USE OF MONEY & PROP
9513-44-441 INTEREST EARNED .00 500.00 .00 .00 ( 500)
Total USE OF MONEY & PROP: .00 500.00 .00 .00 ( 500)
Source: 48
9513-48-490 TRANSFERS IN .00 .00 766,066.00 .00 .00
Total Source: 48: .00 .00 766,066.00 .00 .00
Total Revenue: 74,291.00 74,500.00 839,931.00 74,000.00 ( 500) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 47 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
PD IMPACT EXPENDITURES
9513-50-881 CAPITAL EXP -VEHICLES/EQUIPT .00 .00 .00 .00 .00 Total PD IMPACT EXPENDITURES: .00 .00 .00 .00 .00
Total Expenditure: .00 .00 .00 .00 .00
IMPACT FEES-PD(WAS CAPITAL PRO Revenue Total:
74,291.00 74,500.00 839,931.00 74,000.00 ( 500)
IMPACT FEES-PD(WAS CAPITAL PRO Expenditure Total:
.00 .00 .00 .00 .00
Net Total IMPACT FEES-PD(WAS CAPITAL PRO: 74,291.00 74,500.00 839,931.00 74,000.00 ( 500) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 48 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
IMPACT FEES-PARKS(WAS CAP. PRO
TAXES
9514-41-418 IMPACT FEES 339,095.60 200,000.00 355,220.60 310,000.00 110,000 9514-41-418 IMPACT FEES-ACRA 16,465.00 16,000.00 16,465.00- 16,000.00 .00 Total TAXES: 355,560.60 216,000.00 338,755.60 326,000.00 110,000
USE OF MONEY & PROP
9514-44-441 INTEREST EARNED .00 2,000.00 .00 .00 ( 2,000) Total USE OF MONEY & PROP: .00 2,000.00 .00 .00 ( 2,000) Total Revenue: 355,560.60 218,000.00 338,755.60 326,000.00 108,000 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 49 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
PARKS IMPACT EXPENDITURES
9514-50-619 MAINT OF BLDGS, STRUCT, GROUND .00 .00 22.85 .00 .00 9514-50-881 CAPITAL OUTLAY-OTHER THAN BLDG 256,110.00 .00 .00 200,000.00 200,000 HPMP $100k, Train Depot $100k
Total PARKS IMPACT EXPENDITURES: 256,110.00 .00 22.85 200,000.00 200,000 Total Expenditure: 256,110.00 .00 22.85 200,000.00 200,000 IMPACT FEES-PARKS(WAS CAP. PRO Revenue Total:
355,560.60 218,000.00 338,755.60 326,000.00 108,000
IMPACT FEES-PARKS(WAS CAP. PRO Expenditure Total:
256,110.00 .00 22.85 200,000.00 200,000
Net Total IMPACT FEES-PARKS(WAS CAP. PRO: 99,450.60 218,000.00 338,732.75 126,000.00 ( 92,000) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 50 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
IMPACT FEES - GENERAL PLAN
TAXES
9515-41-418 IMPACT FEES 15,181.76 10,000.00 15,107.40 13,000.00 3,000 Total TAXES: 15,181.76 10,000.00 15,107.40 13,000.00 3,000 Total Revenue: 15,181.76 10,000.00 15,107.40 13,000.00 3,000 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 51 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
GEN PLAN IMPACT EXPENDITURES
9515-50-970 TRANSFERS OUT .00 25,043.00 159,153.00 15,704.00 ( 9,339) Interfund Loan Repayment Total GEN PLAN IMPACT EXPENDITURES: .00 25,043.00 159,153.00 15,704.00 ( 9,339) Total Expenditure: .00 25,043.00 159,153.00 15,704.00 ( 9,339) IMPACT FEES - GENERAL PLAN Revenue Total: 15,181.76 10,000.00 15,107.40 13,000.00 3,000 IMPACT FEES - GENERAL PLAN Expenditure Total:
.00 25,043.00 159,153.00 15,704.00 ( 9,339)
Net Total IMPACT FEES - GENERAL PLAN: 15,181.76 15,043.00- 144,045.60- 2,704.00- 12,339 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 52 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
IMPACT FEES-GEN. ADMIN
TAXES
9516-41-418 IMPACT FEES 37,910.40 30,000.00 35,371.40 32,000.00 2,000 Total TAXES: 37,910.40 30,000.00 35,371.40 32,000.00 2,000
USE OF MONEY & PROP
9516-44-441 INTEREST EARNED .00 300.00 .00 .00 ( 300)
Total USE OF MONEY & PROP: .00 300.00 .00 .00 ( 300)
Source: 48
9516-48-490 TRANSFERS IN .00 .00 24,036.00 .00 .00
Total Source: 48: .00 .00 24,036.00 .00 .00
Total Revenue: 37,910.40 30,300.00 59,407.40 32,000.00 1,700 IMPACT FEES-GEN. ADMIN Revenue Total: 37,910.40 30,300.00 59,407.40 32,000.00 1,700 IMPACT FEES-GEN. ADMIN Expenditure Total: .00 .00 .00 .00 .00 Net Total IMPACT FEES-GEN. ADMIN: 37,910.40 30,300.00 59,407.40 32,000.00 1,700 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 53 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
CITY DRAINAGE CIP FUND
USE OF MONEY & PROP
9517-44-441 INTEREST EARNED .00 300.00 .00 .00 ( 300)
Total USE OF MONEY & PROP: .00 300.00 .00 .00 ( 300)
Total Revenue: .00 300.00 .00 .00 ( 300)
CITY DRAINAGE CIP FUND Revenue Total: .00 300.00 .00 .00 ( 300) CITY DRAINAGE CIP FUND Expenditure Total: .00 .00 .00 .00 .00 Net Total CITY DRAINAGE CIP FUND: .00 300.00 .00 .00 ( 300) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 54 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
TRAFFIC MITIGATION FEE-LOCAL
TAXES
9518-41-418 IMPACT FEES 168,736.60 100,000.00 171,073.10 150,000.00 50,000 Total TAXES: 168,736.60 100,000.00 171,073.10 150,000.00 50,000
USE OF MONEY & PROP
9518-44-441 INTEREST EARNED .00 3,000.00 .00 .00 ( 3,000) Total USE OF MONEY & PROP: .00 3,000.00 .00 .00 ( 3,000) Source: 48
9518-48-490 TRANSFERS IN .00 .00 7,538.00 .00 .00
Total Source: 48: .00 .00 7,538.00 .00 .00
Total Revenue: 168,736.60 103,000.00 178,611.10 150,000.00 47,000 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 55 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
LOCAL TRAFFIC IMPACT EXP.
9518-50-621 PROF & SPEC SERV. - COASTLAND 1,266.25 .00 8,945.00 .00 .00 Total LOCAL TRAFFIC IMPACT EXP.: 1,266.25 .00 8,945.00 .00 .00 Total Expenditure: 1,266.25 .00 8,945.00 .00 .00
TRAFFIC MITIGATION FEE-LOCAL Revenue Total:
168,736.60 103,000.00 178,611.10 150,000.00 47,000
TRAFFIC MITIGATION FEE-LOCAL Expenditure Total:
1,266.25 .00 8,945.00 .00 .00
Net Total TRAFFIC MITIGATION FEE-LOCAL: 167,470.35 103,000.00 169,666.10 150,000.00 47,000 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 56 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
RAILROAD DEPOT PARK
RAILROAD PARK EXPENDITURES
9520-50-6111 OFFICE EXPENSE 560.40 .00 .00 .00 .00
9520-50-619 MAINT OF BLDGS, STRUCT, GROUND 593.68 .00 2,267.63 .00 .00 9520-50-810 CAPITAL REPAIRS 639.97 .00 .00 .00 .00
9520-50-881 CAPITAL OUTLAY-BUILDING 26,655.00 .00 15,190.68 257,000.00 257,000 9520-50-881 CAPITAL OUTLAY-OTHER THAN BLDG 91,773.69 .00 3,516.02- 80,000.00 80,000 9520-50-881 CONSTRUCTION PLANS & SPECS 1,879.11 .00 793.75 2,000.00 2,000 Total RAILROAD PARK EXPENDITURES: 122,101.85 .00 14,736.04 339,000.00 339,000 Total Expenditure: 122,101.85 .00 14,736.04 339,000.00 339,000 RAILROAD DEPOT PARK Revenue Total: .00 .00 .00 .00 .00
RAILROAD DEPOT PARK Expenditure Total: 122,101.85 .00 14,736.04 339,000.00 339,000 Net Total RAILROAD DEPOT PARK: 122,101.85- .00 14,736.04- 339,000.00- ( 339,000) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 57 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
COPS (AB3229)
USE OF MONEY & PROP
9612-44-441 INTEREST EARNED .00 300.00 .00 .00 ( 300)
Total USE OF MONEY & PROP: .00 300.00 .00 .00 ( 300)
INTERGOVERNMENTAL
9612-45-456 AB3229 (COPS) REVENUE 257,526.58 250,000.00 159,594.86 250,000.00 .00 Total INTERGOVERNMENTAL: 257,526.58 250,000.00 159,594.86 250,000.00 .00 Total Revenue: 257,526.58 250,300.00 159,594.86 250,000.00 ( 300) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 58 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
COPS FUND EXPENDITURES
9612-50-511 SALARIES & WAGES REG EMPLOYEES 81,602.60 108,700.00 85,945.73 123,215.00 14,515 9612-50-511 INCENTIVE PAY-POST 2,812.50 3,705.00 1,459.09 4,266.00 561 9612-50-511 HOLIDAY PAY 3,105.00 4,180.00 4,141.34 4,740.00 560 9612-50-511 INCENTIVE PAY-EDUCATION 2,812.50 3,705.00 1,459.09 4,266.00 561 9612-50-512 FIELD OFFICER TRAINING .00 .00 279.83 .00 .00 9612-50-513 OVERTIME EXPENSE .00 .00 1,654.88 5,285.00 5,285 9612-50-519 INTERFUND REIMBURSEMENTS .00 .00 .00 .00 .00 9612-50-520 HEALTH INSURANCE-ER 20,720.00 .00 .00 .00 .00 9612-50-521 HEALTH INSURANCE 168.04 22,200.00 18,259.01 22,200.00 .00 9612-50-521 DENTAL INSURANCE 3,786.47 2,290.00 1,907.97 2,288.00 ( 2) 9612-50-521 PERS RETIREMENT - ER PAID 11,779.20 14,280.00 13,639.60 15,747.00 1,467 9612-50-521 MEDICARE EXPENSE-ER PAID 1,310.00 1,820.00 1,322.17 2,056.00 236 9612-50-521 SOCIAL SECURITY EXPENSE 5,600.80 7,800.00 5,653.46 8,790.00 990 9612-50-521 CALIF SUI & ETT 405.80 490.00 286.00 487.00 ( 3) 9612-50-522 VISION INSURANCE 668.40 400.00 283.96 401.00 1 9612-50-522 AD&D/LIFE INSURANCE 502.30 320.00 .00 320.00 .00 9612-50-522 UNIFORM ALLOWANCE 1,603.30 1,950.00 1,492.04 1,924.00 ( 26) 9612-50-529 CALPERS UNFUNDED LIABILITY 20,489.69 21,600.00 10,879.00 21,821.00 221 9612-50-529 INTERFUND REIMBURSEMENTS .00 .00 .00 .00 .00 Total COPS FUND EXPENDITURES: 157,366.60 193,440.00 148,663.17 217,806.00 24,366 Total Expenditure: 157,366.60 193,440.00 148,663.17 217,806.00 24,366 COPS (AB3229) Revenue Total: 257,526.58 250,300.00 159,594.86 250,000.00 ( 300) COPS (AB3229) Expenditure Total: 157,366.60 193,440.00 148,663.17 217,806.00 24,366 Net Total COPS (AB3229): 100,159.98 56,860.00 10,931.69 32,194.00 ( 24,666) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 59 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
MEASURE M-FIRE
TAXES
9613-41-413 SALES TAX FIRE (MEASURE M) 460,713.47 460,000.00 551,017.31 600,000.00 140,000 Total TAXES: 460,713.47 460,000.00 551,017.31 600,000.00 140,000
USE OF MONEY & PROP
9613-44-441 INTEREST EARNED .00 600.00 .00 .00 ( 600)
Total USE OF MONEY & PROP: .00 600.00 .00 .00 ( 600)
CHARGES FOR SERVICES
9613-46-467 LOCAL FIRE DEPLOYMENT 42,330.71 300.00 .00 .00 ( 300) CalFire Reimbursements Total CHARGES FOR SERVICES: 42,330.71 300.00 .00 .00 ( 300) Source: 48
9613-48-490 TRANSFERS IN .00 .00 14,217.00 .00 .00
Total Source: 48: .00 .00 14,217.00 .00 .00
Total Revenue: 503,044.18 460,900.00 565,234.31 600,000.00 139,100 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 60 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
MEASURE M EXPENDITURES
9613-50-511 SALARIES & WAGES REG EMPLOYEES 413,057.17 221,700.00 371,873.74 273,247.00 51,547 Add 4th Engineer 9613-50-511 TEMPORARY EMPLOYEES .00 .00 .00 80,000.00 80,000 Volunteers 9613-50-511 HOLIDAY PAY 5,289.48 6,500.00 5,035.20 .00 ( 6,500) 9613-50-513 OVERTIME EXPENSE 41,628.68 45,000.00 14,829.24 .00 ( 45,000) 9613-50-519 INTERFUND REIMBURSEMENTS .00 .00 .00 .00 .00 9613-50-521 HEALTH INSURANCE-ER 33,633.21 40,520.00 26,576.50 60,750.00 20,230 9613-50-521 DENTAL INSURANCE 3,134.00 4,690.00 3,532.45 6,230.00 1,540 9613-50-521 PERS RETIREMENT - ER PAID 19,469.02 27,590.00 16,153.00 49,307.00 21,717 9613-50-521 MEDICARE EXPENSE-ER PAID 6,445.72 3,870.00 5,428.62 5,991.00 2,121 9613-50-521 SOCIAL SECURITY EXPENSE 27,559.42 16,540.00 23,211.25 25,621.00 9,081 9613-50-521 CALIF SUI & ETT 3,335.16 1,340.00 2,501.13 1,661.00 321 9613-50-521 WORKERS COMPENSATION 11,000.00 11,000.00 7,155.25 .00 ( 11,000) 9613-50-522 VISION INSURANCE 549.76 820.00 623.73 1,092.00 272 9613-50-522 AD&D/LIFE INSURANCE 295.30 670.00 1,521.53 875.00 205 9613-50-522 UNIFORM ALLOWANCE 1,326.73 1,050.00 879.94 1,400.00 350 9613-50-529 CALPERS UNFUNDED LIABILITY 6,003.70 6,300.00 3,850.63 6,409.00 109 9613-50-529 INTERFUND REIMBURSEMENTS .00 .00 .00 .00 .00 9613-50-611 PAYROLL PROCESSING FEE .00 2,600.00 2,000.00 .00 ( 2,600) 9613-50-970 TRANSFERS OUT .00 63,410.00 .00 .00 ( 63,410) Reserve Fund Total MEASURE M EXPENDITURES: 572,727.35 453,600.00 485,172.21 512,583.00 58,983 Total Expenditure: 572,727.35 453,600.00 485,172.21 512,583.00 58,983 MEASURE M-FIRE Revenue Total: 503,044.18 460,900.00 565,234.31 600,000.00 139,100 MEASURE M-FIRE Expenditure Total: 572,727.35 453,600.00 485,172.21 512,583.00 58,983 Net Total MEASURE M-FIRE: 69,683.17- 7,300.00 80,062.10 87,417.00 80,117 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 61 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
RESTRICTED - POLICE FUND
SPECIAL BENEFITS ASSESSMENTS
9670-40-465 SPECIAL ASSESSMENTS-PD 213,990.31 210,000.00 18,474.37 .00 ( 210,000) Total SPECIAL BENEFITS ASSESSMENTS: 213,990.31 210,000.00 18,474.37 .00 ( 210,000) TAXES
9670-41-413 SALES TAX PUBLIC SAFETY 14,955.61 13,000.00 10,946.94 13,000.00 .00 Total TAXES: 14,955.61 13,000.00 10,946.94 13,000.00 .00
INTERGOVERNMENTAL
9670-45-450 OTHER GOVERNMENTAL AGENCIES 4,745.05 .00 1,350.00 1,500.00 1,500 9670-45-457 BUENA VISTA CASINO .00 .00 25,703.84 26,000.00 26,000 Total INTERGOVERNMENTAL: 4,745.05 .00 27,053.84 27,500.00 27,500
CHARGES FOR SERVICES
9670-46-465 SPECIAL POLICE DEPT SERVICES 146.00 .00 .00 234,750.00 234,750 9670-46-466 POLICE REPORT REVENUE .00 .00 .00 .00 .00
Total CHARGES FOR SERVICES: 146.00 .00 .00 234,750.00 234,750 Total Revenue: 233,836.97 223,000.00 56,475.15 275,250.00 52,250 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 62 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
RESTRICTED PD EXPENDITURES
9670-50-511 SALARIES & WAGES REG EMPLOYEES 137,718.30 179,300.00 150,918.94 199,816.00 20,516 9670-50-511 INCENTIVE PAY-POST 4,218.30 3,441.00 4,672.18 5,921.00 2,480 9670-50-511 HOLIDAY PAY 5,265.00 6,700.00 6,892.06 7,517.00 817 9670-50-511 INCENTIVE PAY-EDUCATION 2,811.70 5,162.00 7,586.03 3,947.00 ( 1,215) 9670-50-512 FIELD OFFICER TRAINING .00 .00 1,922.47 33.00 33 9670-50-513 OVERTIME EXPENSE .00 .00 4,998.65 8,838.00 8,838 9670-50-519 INTERFUND REIMBURSEMENTS .00 .00 .00 .00 .00 9670-50-520 HEALTH INSURANCE-ER 20,510.00 .00 .00 .00 .00 9670-50-521 MEDICAL IN-LIEU 5,000.00 .00 .00 6,000.00 6,000 9670-50-521 HEALTH INSURANCE 454.47 37,900.00 31,544.05 37,875.00 ( 25) 9670-50-521 DENTAL INSURANCE 5,251.56 3,250.00 2,275.45 3,243.00 ( 7) 9670-50-521 PERS RETIREMENT EXPENSE 19,846.70 23,780.00 22,976.37 25,852.00 2,072 9670-50-521 MEDICARE EXPENSE 2,175.80 2,960.00 2,457.35 3,278.00 318 9670-50-521 SOCIAL SECURITY EXPENSE 9,302.50 12,630.00 10,507.46 14,016.00 1,386 9670-50-521 STATE UNEMPLOYMENT INS/ETT 678.30 847.00 661.23 831.00 ( 16) 9670-50-521 WORKERS COMPENSATION 21,750.00 .00 .00 .00 .00 9670-50-522 VISION INSURANCE 905.76 570.00 264.90 566.00 ( 4) 9670-50-522 EMPLOYEE LIFE INSURANCE 535.09 550.00 257.40 545.00 ( 5) 9670-50-522 EMPLOYEE UNIFORM 2,681.70 3,220.00 2,457.84 3,218.00 ( 2) 9670-50-529 CALPERS UNFUNDED LIABILITY 34,094.37 36,000.00 43,748.87 36,388.00 388 9670-50-529 INTERFUND REIMBURSEMENTS .00 .00 .00 .00 .00 9670-50-611 PAYROLL PROCESSING FEE 2,166.70 .00 .00 .00 .00 9670-50-881 NEW EQUIPMENT .00 .00 .00 .00 .00
Total RESTRICTED PD EXPENDITURES: 275,366.25 316,310.00 294,141.25 357,884.00 41,574 Total Expenditure: 275,366.25 316,310.00 294,141.25 357,884.00 41,574 RESTRICTED - POLICE FUND Revenue Total: 233,836.97 223,000.00 56,475.15 275,250.00 52,250 RESTRICTED - POLICE FUND Expenditure Total: 275,366.25 316,310.00 294,141.25 357,884.00 41,574 Net Total RESTRICTED - POLICE FUND: 41,529.28- 93,310.00- 237,666.10- 82,634.00- 10,676 CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 63 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
RESTRICTED - FIRE FUND
SPECIAL BENEFITS ASSESSMENTS
9675-40-466 SPECIAL ASSESSMENTS-FIRE 106,155.06 103,000.00 8,370.79 .00 ( 103,000) Total SPECIAL BENEFITS ASSESSMENTS: 106,155.06 103,000.00 8,370.79 .00 ( 103,000)
INTERGOVERNMENTAL
9675-45-450 MISCELLANEOUS REVENUE 10.00 .00 756.84 .00 .00 Total INTERGOVERNMENTAL: 10.00 .00 756.84 .00 .00
CHARGES FOR SERVICES
9675-46-466 FIRE SPRINKLER INSPECTIONS 7,416.00 3,500.00 8,496.00 7,400.00 3,900 9675-46-467 SPECIAL FIRE DEPT SERVICES 14,454.00 7,000.00 16,992.00 14,000.00 7,000 Total CHARGES FOR SERVICES: 21,870.00 10,500.00 25,488.00 21,400.00 10,900
MISCELLANEOUS REVENUES
9675-47-479 DONATIONS .00 .00 12,428.90 .00 .00
Total MISCELLANEOUS REVENUES: .00 .00 12,428.90 .00 .00 Total Revenue: 128,035.06 113,500.00 47,044.53 21,400.00 ( 92,100) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 64 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
RESTRICTED FIRE EXPENDITURES
9675-50-611 SAFETY EQUIPMENT 29,315.55 25,000.00 185.30 .00 ( 25,000) 9675-50-620 MAINT & OPERATIONS - VEHICLES 5,677.62 5,000.00 .00 .00 ( 5,000) 9675-50-620 MAINT & OPERATIONS - EQUIPMENT 5,038.85 5,000.00 .00 .00 ( 5,000) 9675-50-881 NEW EQUIPMENT 16,077.00 16,000.00 .00 .00 ( 16,000) Total RESTRICTED FIRE EXPENDITURES: 56,109.02 51,000.00 185.30 .00 ( 51,000) Total Expenditure: 56,109.02 51,000.00 185.30 .00 ( 51,000) RESTRICTED - FIRE FUND Revenue Total: 128,035.06 113,500.00 47,044.53 21,400.00 ( 92,100) RESTRICTED - FIRE FUND Expenditure Total: 56,109.02 51,000.00 185.30 .00 ( 51,000) Net Total RESTRICTED - FIRE FUND: 71,926.04 62,500.00 46,859.23 21,400.00 ( 41,100) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 65 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
AFFORDABLE HOUSING DEV. FEE
USE OF MONEY & PROP
9731-44-441 INTEREST EARNED .00 100.00 .00 .00 ( 100)
Total USE OF MONEY & PROP: .00 100.00 .00 .00 ( 100)
Total Revenue: .00 100.00 .00 .00 ( 100)
AFFORDABLE HOUSING DEV. FEE Revenue Total:
.00 100.00 .00 .00 ( 100)
AFFORDABLE HOUSING DEV. FEE Expenditure Total:
.00 .00 .00 .00 .00
Net Total AFFORDABLE HOUSING DEV. FEE: .00 100.00 .00 .00 ( 100) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 66 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
Fund: 9995
Source: 49
9995-49-490 TRANSFERS IN .00 .00 .00 10,000.00 10,000 ARPA - Lost Revenue Total Source: 49: .00 .00 .00 10,000.00 10,000
Total Revenue: .00 .00 .00 10,000.00 10,000
Fund: 9995 Revenue Total: .00 .00 .00 10,000.00 10,000
Fund: 9995 Expenditure Total: .00 .00 .00 .00 .00
Net Total Fund: 9995: .00 .00 .00 10,000.00 10,000
Total Asset: .00 .00 .00 .00 .00
Total Liability: .00 .00 .00 .00 .00
Total Equity: .00 .00 .00 .00 .00
Total Revenue: 7,986,570.66 8,574,958.00 10,002,746.12 8,704,401.00 129,443 Total Expenditure: 5,940,091.48 10,274,172.00 6,124,613.38 10,555,703.00 281,531 Net Grand Totals: 2,046,479.18 1,699,214.00- 3,878,132.74 1,851,302.00- ( 152,088) CITY OF IONE CITY OF IONE 2022-2023 PROPOSED BUDGET Page: 67 Periods: 00/22-14/23
PRIOR YEAR CURRENT YEAR CURRENT YEAR PROPOSED INCREASE Budget Notes 2020-2021 2021-2022 2021-2022 2022-2023 (DECREASE)
GL NUMBER ACCOUNT TITLE ACTUAL BUDGET FYTD ACTUAL BUDGET FROM PRIOR
FY BUDGET
Report Criteria:
Accounts to include: With balances
Budget note year end periods: 06/22,Current year,Future year Includes Report-Only Transactions
Print Fund Titles
Page and Total by Fund
Include Balance Sheets: None
Exclude Balance Sheets: All
Include Accounts: None
Exclude Accounts: All
Print Source Titles
Total by Source
Print Department Titles
Page and Total by Department
All Segments Tested for Total Breaks
Agenda Item # 4
DATE: June 21, 2022
TO: Mayor Epperson and City Council
FROM: Michael Rock, Interim City Manager
Julie Millard, Management Analyst
SUBJECT: Approve First Amendment to Personal Services Contract between the City of Ione and Mary A. Morris-Mayorga
RECOMMENDED ACTION:
1. Staff recommends the City Council approve First Amendment to Personal Services Contract between the City of Ione and Mary A. Morris-Mayorga for professional assistance with tasks in the Finance Division, including, but not limited to, Fiscal Year 2019/20 and Fiscal Year 2020/21 Comprehensive Audited Financial Reports (CAFR) and for general financial consulting services until the City’s Finance Manager position is fully staffed for a term of one year ending June 30, 2023.
FISCAL IMPACT:
The not to exceed amount for this agreement is $50,000 will be paid out of the Finance Division’s salary savings due to the Finance Manager being on unpaid leave.
BACKGROUND:
On August 17, 2021 (Item #X), the City Council approved the Personal Services Contract between the City of Ione and Mary A. Morris-Mayorga for professional assistance with tasks in the Finance Division for a not to exceed amount of $90,000.
Ms. Morris-Mayorga has been an invaluable asset to the City’s Finance Division over the preceding months and her services are greatly appreciated. To date, the City has expended $66,962.50 with the bulk of this being at the being of the agreement and professional services charges going down in recent months, due to permanent staff knowledge acquisition through time in position and task familiarity.
The City’s Finance Manager has been on leave since May 19, 2021. The work of the Finance Division requires continued consulting services in order to maintain adequate staffing levels to accomplish the City’s fiscal responsibilities and continue to make progress on the audit backlog. As mentioned in the recommended action section, the consultant’s services are still needed to continue work on the Fiscal Year 2019/20 and Fiscal Year 2020/21 Comprehensive Audited Financial Reports (CAFR). It is imperative that these audits are completed so that the State requirements are met and so that the City Council, staff, and community will have a more accurate accounting of all of the City’s finances.
ATTACHMENTS:
First Amendment to Personal Services Contract between the City of Ione and Mary A.
Morris-Mayorga
Personal Services Contract dated August 17, 2021
First Amendment to Personal Services Contract
Between the City of Ione and
Mary A. Morris-Mayorga 1
FIRST AMENDMENT TO
PERSONAL SERVICES CONTRACT
BETWEEN
THE CITY OF IONE
AND
Mary A. Morris-Mayorga
THIS FIRST AMENDMENT TO PERSONAL SERVICES CONTRACT (this “First Amendment”) is made and entered into this 21st day of June 2022, by and between the CITY OF IONE, a political subdivision of the State of California (“City”), and Mary A. Morris-Mayorga, sole proprietor, ("Contractor").
This First Amendment is predicated on the following facts:
RECITALS
WHEREAS, on August 17, 2021, the City and the Contractor, hereinafter collectively referred to as (“the Parties”), entered into a Personal Services Contract (“Contract”) to provide financial services to the City, including, but not limited to, preparing the proper documents for the FY 2018/19 and FY 2019/20 audits; reviewing and approving accounts payable and accounts receivable, assisting in the preparation of the FY 2021/22 operating and capital budgets for the City and other duties related to the operation of the City’s finances; and
WHEREAS, the Parties agree that the Contractor’s services continue to be needed to complete the FY 2019/20 and FY 2021/22 audits as well as provide periodic fiscal guidance to less experienced staff; and
WHEREAS, the Parties desire to extend Section IV: CONTRACT TERM and Section V:
CONTRACT PERFORMANCE TIME pursuant to Section XX: AMENDMENT of the Contract to allow Contractor to continue work on the aforementioned audits and provide financial guidance services to staff on an as-needed basis; and WHEREAS, the Parties agree that a reduced not-to-exceed amount is needed due to permanent staff knowledge acquisition and task mastery; and WHEREAS, the Parties desire to amend Section VII: MAXIMUM COST TO CITY of the Contract by reducing the not-to-exceed amount; and
WHEREAS, the Parties agree to amend the Contract pursuant to the terms and conditions set forth herein.
NOW, THEREFORE, IT IS MUTUALLY AGREED that the Contract shall be amended as set forth below:
I. TERM OF FIRST AMENDMENT: Section IV. TERM OF CONTRACT is hereby extended for an additional one (1) year. This First Amendment shall commence First Amendment to Personal Services Contract
Between the City of Ione and
Mary A. Morris-Mayorga 2
on July 1, 2022, and shall terminate on June 30, 2023, unless sooner terminated in accordance with the terms of the Contract.
II. CONTRACT PERFORMANCE TIME: All the work required by this First Amendment shall be completed no later than June 30, 2023.
III. MAXIMUM COST TO CITY: Notwithstanding any other provision of this First Amendment, in no event will the cost to City for the services to be provided herein exceed the maximum sum of $50,000, including direct non-salary expenses.
Except as modified herein, all other elements of the Contract dated August 17, 2021 shall remain in full force and effect.
IN WITNESS WHEREOF, the parties hereunto have executed this First Amendment on the date written below.
CITY OF IONE: CONTRACTOR:
By: ___________________________ By: ____________________________ Michael Rock Mary Morris-Mayorga
Interim City Manager Title: Contractor
Date: June ____, 2022 Date June ____, 2022
Approved as to form:
By: _____________________________
Carolyn Walker
City Attorney
First Amendment to Personal Services Contract
Between the City of Ione and
Mary A. Morris-Mayorga 3
EXHIBIT A
SERVICES TO BE PROVIDED BY CONTRACTOR
1. FY 2019/20 and FY 2020/21 Audits: Preparing the proper documents for the FY 2019/20 Audit in cooperation with the City’s independent Auditor, Richardson and Company with Lead Auditor Brian Nash, CPA
2. Reviewing and approving accounts payable and accounts receivable, payroll;
3. Assisting in the preparation of the draft FY 2023/24 operating and capital budgets;
4. And other duties related to the operation of the City’s finances and fiduciary responsibilities
First Amendment to Personal Services Contract
Between the City of Ione and
Mary A. Morris-Mayorga 4
EXHIBIT B
COMPENSATION OR FEES TO BE PAID TO CONTRACTOR
Contractor $110/hour @ 25 hours per week = $2,750/week
Mary Morris-Mayorga NOT TO EXCEED $50,000
Contract Period July 1, 2022-June 30, 2023
Agenda Item # 5
DATE: June 21, 2022
TO: Mayor Dan Epperson and City Council
FROM: Michael Rock, Interim City Manager
Julie Millard, Management Analyst
SUBJECT: Adopt Resolution 2022-12
Senate Bill 1 (SB-1) Road Maintenance Project for FY22-23 RECOMMENDED ACTION:
Staff recommends the City Council:
1. Provide input on street projects where SB-1 monies are to be used.
2. Take public comment and direct staff to make any changes, if necessary.
3. Adopt the attached resolution approving the streets to use SB-1 funds on and direct staff to proceed with submitting the 2022/2023 Road Maintenance and Rehabilitation Account (RMRA) project list to the state for approval.
FISCAL IMPACT:
The proposed project will be funded with SB-1 revenues. The SB-1 monies will be used specifically for repair/maintenance of the streets listed herein. In accordance with state’s regulations for SB-1 funding, cities must submit a list of streets that the monies will be spent on. As the project bid documents are completed, further refinement of the overall project budget will be done and submitted to the Council for approval prior to proceeding.
BACKGROUND:
Senate Bill 1 (SB-1) was approved in 2017 by the Governor. This bill provides new revenues for road maintenance projects within the City. According to the State’s most recent projections, for Fiscal Year 2022-23, the City is projected to receive approximately $175,337 in revenues from SB-1. Regulations contained within SB-1 require that projects funded with SB-1 monies need to specifically provide a list of streets where the money will be spent as approved by the City Council. Once approved, paperwork must be submitted to the state for approval.
Staff has presented the Council with a list of streets from the City’s Pavement Management Program (PMP) that was completed in 2015 that show streets that need treatment and/or maintenance. A copy of the list is attached to this staff report.
The list of streets shown on the list includes streets that have a Pavement Condition Index (PCI) of less than 70. This includes street treatments that include slurry sealing and asphalt overlays.
Staff is asking for input from the Council on (1) what the overall budget for a street rehabilitation project will be (e.g. in 2019 the Council added monies from the Gas Tax account to supplement the overall project budget); and (2) based on the available budget, what streets should be included in a street rehabilitation project for 2023.
Input from both the Council and the public at this meeting will be included in the attached resolution. An executed copy of this resolution must be sent to the State to fulfill eligibility requirements per the regulations associated with SB-1 funding.
Once the list of streets is determined, a scope and fee for bid document preparation will be prepared and brought back to the City Council for approval. It is anticipated that the bid documents for this project will be prepared in Winter 2023 and the project will be brought back to obtain approval for bidding in the Spring of 2023. The work will most likely be completed in the late spring or early summer of 2023.
ATTACHMENTS:
Resolution Adopting List of Projects for Fiscal Year 2022-23 Funded by SB-1 Fiscal Year 2022-23 City of Ione Project List
Projected Fiscal Year 2022-23 Revenues
FISCAL YEAR 2022-23 CITY OF IONE PROJECTS LIST
Street Name Limits of Street Section PCI Type of Treatment Needed
Area for
Treatment (SF)
Estimated Cost*
Ashworth Drive 220 Ashworth to Vista 64 Slurry Seal 3200 $ 2,496.00 Avalon Drive Fairway to end W/O Fairway 63 Slurry Seal 3680 $ 2,870.40 Bacon Road E. Marlette to Foothill 32 Asphalt Overlay or reconstruct
4940 $ 41,150.20
Brookview Court 68 Slurry Seal 13440 $ 10,483.20
Castle View Drive Sutter to end 26 Asphalt Overlay or
reconstruct
1300 $ 10,829.00
Clay Street N. Ione to N. Arroyo 68 Slurry Seal 5590 $ 4,360.20 Depot Road W. Marlette to end 13 Reconstruct Road 14170 $ 118,036.10 Edgebrook Drive Shakeley to Glenbrook 46 Asphalt Overlay 34920 $ 122,220.00 E. Jackson Street S. Church to S. Ione 57 Slurry Seal 5200 $ 4,056.00 El Dorado Street E. Main to 200' S/O E. Main 52 Slurry Seal 3600 $ 2,808.00 E. Marlette Street S. Arroyo Seco to Bacon 46 Asphalt Overlay 13020 $ 45,570.00 Fairway Drive Castle Oaks to N end of Oak View 45 Asphalt Overlay 45320 $ 158,620.00 Fairway Drive N end of Oak View to Lakeview 57 Slurry Seal 48180 $ 37,580.40 Fairway Drive Lakeview to Pinnacle 54 Slurry Seal 60500 $ 47,190.00 Fairway Drive Pinnacle to Shakeley 59 Slurry Seal 45540 $ 35,521.20 Five Mile Drive SR104 to 2500' S/O SR104 46 Asphalt Overlay 60000 $ 210,000.00 Foothill Blvd SR104 to SR104 63 Slurry Seal 30600 $ 23,868.00 Glenbrook Drive Brierwood to Fairway 33 Asphalt Overlay 9000 $ 31,500.00 Maple Street 150' N/O E. Main to end 36 Asphalt Overlay 2730 $ 9,555.00 N. Arroyo Seco Street E. Main to 154 N. Arroyo Seco 63 Slurry Seal 15900 $ 12,402.00 N. Arroyo Seco Street 154 N. Arroyo Seco to end 27 Asphalt Overlay 8400 $ 29,400.00 N. Ione Street E. Main to end 62 Slurry Seal 13800 $ 10,764.00 N. Summit Street 106 Summit to end 26 Asphalt Overlay 7700 $ 26,950.00 Oak View Drive Fairway to Fairway 63 Slurry Seal 40800 $ 31,824.00 Sacramento Street W. Marlette to 365' S/O Marlette 22 Asphalt Overlay 10220 $ 35,770.00 Shakeley Lane Sutter to 100' W/O Fairway 52 Slurry Seal 52800 $ 41,184.00
S. Mill Street W. Marlette to 430' S/O W. Marlette 69 Slurry Seal 12470 $ 9,726.60 S. Summit Street E. Main to E. Marlette 68 Slurry Seal 7920 $ 6,177.60 Stoney Brook Court 28 Asphalt Overlay 5600 $ 19,600.00
Stoney Brook Drive W. Marlette to Spring Creek 23 Asphalt Overlay 34400 $ 120,400.00 Welch Lane Preston to end 21 Asphalt Overlay 8140 $ 28,490.00 Wilda Court 55 Slurry Seal 11400 $ 8,892.00
W. Jackson Street Sacramento to Buena Vista 58 Slurry Seal 4600 $ 3,588.00 W. Marlette Street Buena Vista to Sacramento 62 Slurry Seal 7200 $ 5,616.00 W. Marlette Street Violet to Manor 61 Slurry Seal 30250 $ 23,595.00 W. Marlette Street Manor to 1208' W/O Manor 58 Slurry Seal 32600 $ 25,428.00 W. Marlette Street 1208'W/O Marlette to WWTP 49 Asphalt Overlay 54040 $ 189,140.00 W. Marlette Street WWTP to Dave Brubeck 58 Slurry Seal 12480 $ 9,734.40 * Note - Costs are estimated only and not based on actual plans. Costs are subject to change once construction documents are completed.
RESOLUTION No. 2022-12
RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF IONE, STATE OF CALIFORNIA,
ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2022-23 FUNDED BY THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017 (SB-1)
WHEREAS, Senate Bill 1 (SB-1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide; and
WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of our City are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and
WHEREAS, the City must include a list of all projects proposed to receive funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB-1, in the City budget, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and WHEREAS, the City will receive and estimated $175,337 in RMRA funding in Fiscal Year 2022-23 from SB 1; and
WHEREAS, this is the sixth year in which the City is receiving SB-1 funding and will enable the City to continue essential road maintenance and rehabilitation projects, safety improvements, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB-1; and
WHEREAS, the City has undergone a public process to ensure public input into our community’s pavement rehabilitation project list; and
WHEREAS, the City used the City’s Pavement Management Program to develop the SB1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the City’s priorities for transportation investment; and WHEREAS, the funding from SB-1 in FY 2022-23 will help the City maintain and rehabilitate a portion of West Marlette Street in FY2022-23 and dozens of similar projects into the future; and
WHEREAS, the rehabilitation of a portion of West Marlette Street will include slurry sealing and/or milling the existing paving and placement of new pavement and other Complete Streets components (if needed); and
WHEREAS, it is anticipated that these improvements will provide a useful life of at least 20 years in areas where new pavement is placed and 7-10 years in areas where slurry sealing is placed; and
WHEREAS, the project is anticipated to begin construction in late spring 2023 and be completed during summer 2023; and
WHEREAS, the 2018 California Statewide Local Streets and Roads Needs Assessment found that the City’s streets and roads are in a “at lower risk” condition and this revenue will help us increase the overall quality of our road system and over the next decade will help to bring our streets and roads into a “good” condition; and
WHEREAS, the SB-1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using new technology, materials and practices, will have significant positive co-benefits statewide.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ione, State of California, as follows:
1. The foregoing recitals are true and correct.
2. The Fiscal Year 2022-23 project planned to be funded with Road Maintenance and Rehabilitation Account revenues includes the section of West Marlette Street listed herein.
Treatment to the street listed in this resolution is anticipated to extend the useful life of these streets for 20 years for streets receiving asphalt overlays and 7-10 years for streets receiving slurry seal. The project is anticipated to be constructed in the 2022-23 fiscal year.
PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council on this 21st day of June 2022 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED: ATTESTED:
_____________________________ _____________________________ Dan Epperson, Mayor Janice Traverso, City Clerk
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Agenda Item # 6
DATE: June 21, 2022
TO: Mayor Epperson and City Council
FROM: Michael Rock, Interim City Manager
Julie Millard, Management Analyst
SUBJECT: Howard Park Caretaker / Ed Hughes Arena Host
RECOMMENDED ACTION:
1. Receive an update on the Ed Hughes Memorial Arena (Arena) operations.
2. Discuss Howard Park and Arena operations and consider authorizing staff to draft a Request for Qualifications (RFQ) for a caretaker/host position.
3. Provide other direction to staff, if necessary.
FISCAL IMPACT:
The fiscal impact associated with the item is the staff time needed to draft the RFQ.
BACKGROUND:
The City recently ended its contract with J-Bouldin West, LLC and now desires to find a suitable replacement to carry out the day to day oversight/maintenance duties related to the arena that were previously performed by J-Bouldin West, LLC.
The City has had a couple onsite Howard Park caretakers in the past who provided basic security, a deterrence to unwanted activity, and performed park maintenance.
While management of J-Bouldin West, LLC did not live onsite at the arena, her work at the arena did provide a daily onsite presence and prevented much unwanted activity. In the past, a previous caretaker performed a majority of the work within the park, including mowing, weed abatement, etc.
In light of J-Bouldin West, LLC’s departure there are certain tasks at the arena/barn that necessarily fall back to City Public Works staff to perform. Specifically, daily tasks will include ground work at the arena, including watering and grooming, weed eating around the arena for fire mitigation, cleaning up after horses of daily arena users, routine inspection and maintenance of arena equipment, and collecting fees from fee drop box, among others.
Staff would like to consider having another onsite caretaker at Howard Park, one that could also double as an arena host. This would provide an onsite presence not only at the arena but throughout the park, to deter unwanted activity, help provide a constant visual on park grounds where the caretaker would keep an eye out for any park maintenance or public safety issues and report them to the appropriate City staff (e.g., police, fire, public works), be the first point of contact for Howard Park/arena visitors or facility users on the day of their events such as unlocking buildings, providing direction related to the facility they have renter, and answering general questions. Additional duties the caretaker/host could perform include, but are not limited to, opening the gates each morning and closing them in the evening, tasks currently performed by public works and police personnel, perform regular weed abatement at the south end of the park, and do routine maintenance to park/arena infrastructure with City staff approval.
Staff envisions a proposal that requires interested parties to provide their own living accommodations (e.g., trailer) and one where the City would provide all utilities. This would prevent the City from having to purchase a suitable dwelling at this time. The finer details of the arrangement will be negotiated with the selected party depending on qualifications and other specifics related to their interest in this position.
Staff is asking City Council to provide direction on this topic and authorize staff to start drafting an appropriate RFQ. If City Council authorizes Staff to draft an RFQ, Staff will bring a draft back to Council at the next Council meeting.
ATTACHMENTS:
None