CITY OF IONE
FINANCE COMMITTEE MEETING
THURSDAY, MARCH 14, 2024
5:00 PM
Diana Wratten, Vice Mayor
Dominic Atlan, Councilmember
1 E. Main Street, Ione, CA 95640
The Agenda is also available on City's Website: www.ione-ca.com A. CALL TO ORDER
B. PLEDGE OF ALLEGIANCE
C. ROLL CALL
PUBLIC COMMENT: EACH SPEAKER IS LIMITED TO 4 MINUTES
Committee. Is there any person in the audience who wishes to address the Committee at this time?
E. INFORMATION ITEMS:
1. February Financial Reports
2. 2020-21 Audit Update
F. REGULAR AGENDA: For information and staff direction.
1. Review Arena Financials
2. Review Draft Personnel Costs
i. PERS
ii. Section 125 Plan
ili. Salary Schedule
3. Revenue sources
4. Expenses by Fund
G. ADJOURNMENT
ADA COMPLIANCE STATEMENT
In compliance with the American with Disabilities Act, if you need special assistance to participate in this meeting, please contact City Clerk Janice Traverso at (209) 274-2412, ext. 102. Notification 24 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.
CASH FLOW BY FUND
2/1/2024 2/29/2024
Changes
Beg Rev Exp Asset End
1111-00-1000 GENERAL FUND 221,896 837,651 337,724 -1,300 775,442 1222-00-1000 GENERAL FUND OPERATING RESERVE 187,269 187,269 1333-00-1000 GENERAL FUND CAPITAL RESERVE 262,177 262,177 2111-00-1000 GAS TAX FUND 1,143,074, 129,590 10,391 -3,067 144 1,265,483 3111-00-1000 WWTP-OPER & MAINT 994,064 129,988 -482 884,054 3121-00-1000 SEWER CIP FUND 2,312,424 2,312,424
3131-00-1000 TERTIARY PLANT FUND -956,849
4111-00-1000 SWIMMING POOL 23.70 -43,711
4121-00-1000 RECREATION -6,446
4211-00-1000 TRANSP COMMISSION - LOCAL 163,841 163,841
4311-00-1000 ED HUGHES MEMORIAL ARENA -8,801 1,801 1,009 -4 -8,013) 4411-00-1000 STATE OF EMERGENCY -34,659 -34,659
5117-00-1000 GRANT-FEMA SAFER GRANT 50,785 0 50,785
5118-00-1000 CALIFORNIA SURCHARGES 10,131
5119-00-1000 COVID RELIEF 1,259,719|
7112-00-1000 GRANT-REHAB HOUSING TRUST 54,371 ol
7113-00-1000 GRANT-LOW INCOME HOUSING 85,615
GRANT-97-HOME 0260 GRANT • O
7114-00-1000 779
7115-00-1000 GRANT-01-HOME 5180 GRANT 162
7116-00-1000 GRANT-FIRST TIME HOME BUYERS 150,286
7117-00-1000 GRANT-06-HOME 2370 GRANT 108,693
7118-00-1000 GRANT-05-STBG 1381 GRANT 63,965
7119-00-1000 GRANT-08-HOME 4711 GRANT 570,402 0
7120-00-1000 GRANT-10-HOME 6852 GRANT 2,932 ... a
7121-00-1000 GRANT-SELF HELP HOUSING 157,745 1,363
7122-00-1000 CDBG-EMERGENCY SM BUS LOAN -53,200
8211-00-1000 CONSERVATION MAINT. FIRE BREAK 16,849
8221-00-1000 LIGHTING, LANDSCAPE & MAINT. 65,603 0 27,493 -1,955 8231-00-1000 ARSA -10,000
9111-00-1000 CD-COMMUNITY FACILITIES DIST. -177,675 35,774 -213,448 9511-00-1000 IMPACT FEES-FIRE DEPT (WAS CAP) -607,329 6,989 3,494 9513-00-1000 IMPACT FEES-PD (WAS CAP) 1,062,748
9514-00-1000 IMPACT FEES-PARKS (WAS CAP) 1,201,850
9515-00-1000 IMPACT FEES - GENERAL PLAN
9516-00-1000 IMPACT FEES-GEN. ADMIN
9517-00-1000 CITY DRAINAGE CIP FUND .... . . ..
9518-00-1000 TRAFFIC MITIGATION FEE-LOCAL
9519-00-1000 TRAFFIC MITIGATION FEE-REGNL. 0
9520-00-1000 RAILROAD DEPOT PARK
9612-00-1000 COPS (AB3229)
9613-00-1000 MEASURE M
9614-00-1000 PUBLIC SAFETY-PROP 172
9670-00-1000 RESTRICTED - POLICE FUND
9675-00-1000 RESTRICTED - FIRE FUND 507
9721-00-1000 ASSET SEIZURE 8,564
9731-00-1000 AFFORDABLE HOUSING DEV. FEE 53,715
TOTALS 13.071,178 964,320 745,589 -73,327 80,799 13,444,034
CITY OF IONE
FINANCE REPORT
February 2024
Reconciled Bank Balance
9999-00-1010 General Checking Account - Bank of Marin
Balance Per Bank Statement (Beginning) 2/1/2024 7,320,622.33 Total Receipts 1,164,486.33
Total Disbursements 689,145.98
Balance Per Bank Statement (Ending) 2/29/2024 7,795,962.68 9999-00-1020 Sweep Savings Account - Bank of Marin
Balance Per Bank Statement (Beginning) 2/1/2024 516,249.82 Total Receipts 19.73
Total Disbursement
Balance Per Bank Statement (Ending) 2/29/2024 516,269.55 9999-00-1030 General Checking Account - Wells Fargo Bank Balance Per Bank Statement (Beginning) 2/1/2024 1,012,404.91 Total Receipts 5,963.17
Total Disbursement 1,200.37
Balance Per Bank Statement (Ending) 2/29/2024 1,017,167.71 9999-00-1050 Xpress Billpay Deposit Account
Balance Per Bank Statement (Beginning) 2/1/2024 38,396.58 Total Receipts 39,872.27
Total Disbursement 50,040.70
Balance Per Bank Statement (Ending) 2/29/2024 28,228.15 9999-00-1120 LAIF Account
Balance Per Bank Statement (Beginning) 2/1/2024 3,986,031.89 Total Receipts
Total Disbursement
Balance Per Bank Statement (Ending) 2/29/2024 3,986,031.89 9999-00-1121 Cambridge Investments
Balance Per Bank Statement (Beginning) 2/1/2024 318,549.39
CITY OF IONE
FINANCE REPORT
February 2024
Total Receipts
Total Disbursement
Balance Per Bank Statement (Ending) 2/29/2024 318,549.39 9999-00-1130 Certificate of Deposit - Bank of Marin
Balance Per Bank Statement (Beginning) 2/1/2024_ 56,421.01 Total Receipts 4.79
Total Disbursement
Balance Per Bank Statement (Ending) 2/29/2024 56,425.80 TOTAL 13,718,635.17
BALANCE PER GENERAL LEDGER
General Checking Account - Bank of Marin 7,795,962.68
Sweeps Savings Account - Bank of Marin 516,269.55
General Checking Account - Wells Fargo 1,017,167.71
Xpress Billpay Deposit Account 28,228.15
LAIF 3,986,031.89
Cambridge Investments 318,549.39
Certificate of Deposit -Bank of Marin 56,425.80
Reconciled Balance 13,718,635.17
TOTAL 13,718,635.17
Reconciled Difference
OF TONG
CITY OF IONE
IONE, CA 95640
Agenda Item #E2
DATE: MARCH 14, 2024
TO: FINANCE COMMITTEE
FROM: JODI STENECK, FINANCE MANAGER
SUBJECT: 2020-21 AUDIT UPDATE
RECOMMENDED ACTION:
For review.
FISCAL IMPACT:
None.
BACKGROUND:
available at the March meeting. At the last Finance Committee meeting, it was requested that an update for the 2020-21 audit be In July 2023 we received the final audit for 2019-20 with the auditors adjusted journal entries (AJEs) that needed to be posted in our financial software, along with the Trial Balance for June 30, 2020. We were able to post the AJE's and compare the Trial Balance received from the 2020-21 audit with a beginning balance that matches the auditors. auditors to our financial software and make the necessary corrections. This allows us to start the The Interim Preparation List provided by the auditors include items for each of the following categories; cash receipts, cash disbursements, payroll disbursements, risk assessment, capital we have provided items for cash receipts, cash disbursements, risk assessment, capital assets, assets, receivables, liabilities, revenue, interfund transactions, and general information. To date receivables, interfund transactions, and the general information items.
City Staff to provide further detailed information. We have completed this task to date with the During the Interim Preparation portion of the audit, documents are selected by the auditors for finish the interim preparation list. This should be completed by the end of March 2024 at which documents that we could locate. We will be required to provide additional information as we time we will send the fiscal year Trial Balance.
Once the auditors have received all required documents and supporting detail, then they will work on the draft report. We should begin the process of advertising for Request for Proposals DISCUSSION:
hard copies or digital documents has been challenging. Staff has encountered difficulties with providing the requested items to the auditors as finding Completion of the 2020-21 audit will be approximately June 2024. audit. The Request for Proposal allowed for the contract to be extended into years 2022 and Richardson & Company, LLP contract will expire at the completion of the fiscal year 2020-21 2023. Staff recommends that we extend the contract for the additional two years provided that Richardson & Company is available.
ATTACHMENTS:
None
City of lone
Arena Pro Forma 2023-24
7/1/2023 6/30/2024
Acct # Title
4311-44-4420 Revenue
Major Rentals
4311-44-4421 Minor Rentals 3,010
4311-47-4792 Rental Revenue 4,546
Total Revenue 7,556
Acct # Title
4311-50-6000 Expenses
Management Fee (Stipend) $
4311-92-5110 thru 5225 Arena Employee Services
4311-50-6130 thru 6203 Arena Operating Expenses 4,771
4311-50-8812 thru 8814 Arena Capital Expenses
Expenses
4,771
Difference 2,785
Arena Pro Forma 2022-23
7/1/2022 6/30/2023
Acct # Title
4311-44-4420 Revenue
Major Rentals
4311-44-4421 Minor Rentals 6,349
4311-47-4792 Rental Revenue 16,516 wet year
350 sign sponsor
Total Revenue
22,865
Acct # Title
4311-50-6000 Expenses
Management Fee (Stipend)
4311-92-5110 thru 5225 Arena Employee Services 25,180
$
-
4311-50-6130 thru 6203 Arena Operating Expenses Box Scrapper Teeth, Tuff 4311-50-8812 thru 8814 $ 401 Jug, carabiner, padlock
Arena Capital Expenses $
Total Expenses
25,580
Difference (2,715)
City of lone
Arena Pro Forma 2021-22
7/1/2021 6/30/2022
Acct # Title Revenue
4311-44-4420 Major Rentals
4311-44-4421 Minor Rentals 5,994
4311-47-4792 Rental Revenue (Includes Lease) 7,000
Total Revenue 12,994
Acct # Title Expenses
4311-92-5110 thru 5225 | Arena Employee Services
4311-50-6130 thru 6203 Arena Operating Expenses
4311-50-8812 thru 8814 Arena Capital Expenses
Total Expenses
Difference 12,994
Arena Pro Forma 2020-21
7/1/2020 6/30/2021
Acct # Title Revenue
4311-44-4420 Major Rentals
4311-44-4421 Minor Rentals
4311-47-4792 Rental Revenue (Includes Lease)
Total Revenue
Acct # Title Expneses
4311-92-5110 thru 5225 Arena Employee Services
4311-50-6130 thru 6203 Arena Operating Expenses
4311-50-8812 thru 8814 Arena Capital Expenses
Total Expenses
Difference
City of lone
Arena Pro Forma 2019-20
7/1/2019 6/30/2020
Acct # Title Revenue
1111-44-4421 General Fund (Major Rentals) 6,227
1111-44-4421 General Fund (Minor Rentals) 1,157
1111-44-4421 General Fund (Lease) 5,000
Total Revenue 12,384
Acct # Title Revenue
4311-92-5110 thru 5225 Arena Employee Services $
4311-50-6130 thru 6203 Arena Operating Expenses
4311-50-8812 thru 8814 Arena Capital Expenses $
Total Expenses
Difference 12,384
Arena Pro Forma 2018-19
7/1/2018 6/30/2019
Acct # Title Revenue
1111-44-4421 General Fund (Major Rentals) 14,482
1111-44-4421 General Fund (Minor Rentals) 9,338
1111-44-4421 General Fund (Lease)
Total Revenue 23,820
Acct # Title Revenue
4311-92-5110 thru 5225 Arena Employee Services $
4311-50-6130 thru 6203 Arena Operating Expenses $
4311-50-8812 thru 8814 Arena Capital Expenses $
Total Expenses
Difference 23,820
PERS RATES FY 2024-25
sheet updated 3/5/2024
Unfunded
Rate Plan Rate ID Employer Rate Liability Employee Rate *No employees in rate plan
Miscellaneous First Tier* 9745 0.000% $132,838 8.00%
Mise Second Tier* 9746 10.150% 545 7.00%
PEPRA Miscellaneous 26515 7.870% 1,909 7.75%
Safety First Tier-Police* 9744 25.650% 182,021 9.00%
Safety Second Tier-Police* 15008 23.000% 1,570 9.00%
PEPRA Safety-Police 25425 13.760% 4,125 13.75%
Safety First Tier-Fire 9743 16.560% 1,122 7.00%
PEPRA Safety-Fire 25424 11.050% 556 11.00%
No PERS - 0.000%
Total Unfunded Liability Due-FY 2024-25 $324,686
1111-65-5298 $ 54,116.80 40% $135,292
1111-80-5298 $ 13,529.20 10%
1111-92-5298 $ 54,116.80 40%
2111-92-5298 $ 13,529.20 10%
1111-70-5298 $ 93,858.00 50% 187,716
9670-70-5298 $ 93,858.00 50%
1111-75-5298 $ 503.40 30% 1,678
9675-75-5298 $ 587.30 35%
9613-75-5298 587.30 35%
Total $ 324,686.00
City of lone
2024-25 Section 125 Plan
2024 Monthly Monthly TOTAL Monthly Monthly Employer Monthly Employee 2024-25 Employer Annual Employee Medical Premium Dental Vision Premiums Contribution Cost Contribution Cost 2,651 2,850$ 1,750 1,100$
2,043 2,157 1,750 6A GA GA GA 407 | $
2,043 2,167 1,750 417|
2,651 2,829 1,750 1,079 6A
1,314 78 1,438 1,750
1,314 43 1,390 1,750 A GA
2,656 132 2,833 1,750 1,083
2,043 132 2,221 1,750 471
2,043 43 2,118 1,750 368
2,043 2,157 1,750 407
2,656 1,750 1,083
1,021 1,750
1.314 1,750 111111p
1,492 GA
1,830 1,944 1,750 194 GA GA
1.830 GA 1,944 194 EA
1.750 215
1.830 6A 1,965
1.314 1,750
1,830 1,965 215
1,464 1,750
2.043 1,750
1.021 1.136 1,750
1,021 1,136 1.750
1,830 1,750
1,021 10 1,750
$636.00 $45.853.65 57,832.701 93392
$42,825.45 $2,018.90| $373.301 $42,000.00
Adopted: XX/XX/2024
City of
Resolution: 2024-XX
IONE California Approval Date: 7/1/2024
Effective Date: 7/1/2024
The Castie City Gateway to the Motheriode
2023-24 Salary Schedule with no updates
Position Title Step 1 Step 2 Step 3 Step 4 Step 5
Account Clerk Annual $ 39,520.00 41,496.00 43,570.80 $ 45,749.34 $ 48,036.81 Monthly $ 3,293.33 $ 3,458.00 3,630.90 $ 3,812.45 $ 4,003.07 Bi-Weekly 1,520.00 1,596.00 $ 1,675.80 $ 1,759.59 $ 1,847.57 Hourly. 19.00 $ 19.95 20.95 21.99 $ 23.09
Administrative Analyst I Annual $ 64,404.00 $ 67,624.20 71,005.41 $ 74,555.68 78,283.46 :Monthly $ 5,367.00 $ 5,635.35 $ 5,917.12 6,212.97 $ 6,523.62 Bi-Weekly $ 2,477.08 $ 2,600.93 2,730.98 $ 2,867.53 $ 3,010.90 Hourly 30.96 32.51 34.14 $ 35.84 $ 37.64
Administrative Analyst II Annual $ 67,624.00 $ 71,005.20 74,555.46 78,283.23 $ 82,197.39 Monthly $ 5,635.33 $ 5,917.10 $ 6,212.96 $ 6,523.60 $ 6,849.78 Bi-Weekly $ 2,600.92 $ 2,730.97 2,867.52 $ 3,010.89 $ 3,161.44 Hourly. $ 32.51 $ 34.14 $ 35.84 $ 37.64 $ 39.52
Administrative Analyst III Annual $ 71,005.00 $ 74,555.25 $ 78,283.01 $ 82,197.16 86,307.02 Monthly $ 5,917.08 $ 6,212.94 $ 6,523.58 $ 6,849.76 $ 7,192.25 Bi-Weekly $ 2,730.96 $ 2,867.51 $ 3,010.89 $ 3,161.43 $ 3,319.50 Hourly $ 34.14 $ 35.84 $ 37.64 $ 39.52 $ 41.49
Administrative Analyst (PD PT help) Hourly $ 27.50 $ 28.88 30.32 $ 31.84 $ 33.43 Administrative Assistant Annual $ 57,616.00 $ 60,496.80 $ 63,521.64 $ 66,697.72 $ 70,032.61 Monthly $ 4,801.33 $ 5,041.40 $ 5,293.47 $ 5,558.14 $ 5,836.05 Bi-Weekly $ 2,216.00 $ 2,326.80 $ 2,443.14 $ 2,565.30 2,693.56 Hourly. 27.70 $ 29.09 $ 30.54 $ 32.07 $ 33.67
Assistant Fire Chief (stipend) Annual 4,348.26
Monthly $ 362.36
!Bi-Weekly
Hourly
Building Official/ Code Enforcement Annual 74,900.00 $ 78,645.00 $ 82,577.25 $ 86,706.11 $ 91,041.42 Officer Monthly $ 6,241.67 6,553.75 $ 6,881.44 $ 7,225.51 $ 7,586.78 Bi-Weekly 2,880.77 $ 3,024.81 $ 3,176.05 $ 3,334.85 $ 3,501.59 Hourly $ 36.01 $ 37.81 $ 39.70 $ 41.69 43.77
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 $ 26,400.00
Monthly $ 2,200.00
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,
Adopted: XXIXX/2024
City of 2024-XX
Resolution:
IONE California Approval Date: 7/1/2024
Effective Date: 7/1/2024
the Castle City. Gatenor to the Motherlene
|Fire Chief (stipend) Annual $ 30,000.00
Monthly $ 2,500.00
Fire Engineer - Probationary Annual $ 52,416.00 $ 55,036.80 57,788.64 $ 60,678.07 $ 63,711.98 Monthly $ 4,368.00 4,586.40 $ 4,815.72 $ 5,056.51 $ 5,309.33 Bi-Weekly $ 2,016.00 16:001% 2,116.80 $ 2,222.64 $ 2,333.77 $ 2,450.46 Hourly $ 18.90 | $ 19.85 |$ 20.84 | $ 21.88
Fire Engineer - Non-Probationary Annual $ 63,711.98 $ 5,597,80 3 70,242.45 $ 73,14.30 3 77,442.30 Monthly $ 5,309.33 $ 5,574.80 5,853.54 $ 6,146.21 6,453.53 Bi-Weekly $ 2,450.46 | $ 2,572.98 | $ 2,701.63 | $ 2,836.71 | $ 2,978.55 Hourly $ 21.88 $ 22.97 $ 24.12 $ 25.33 $ 26.59
Fire Fighter (Paid Call/Stipend) Daily Rate $ 100.00
Fire Marshall (stipend) Annual 24,000.00
Monthly 2,000.00
Grant Coordinator Annual $ 64,404.00 67,624.20 71,005.41 74,555.68 78,283.46 Monthly $ 5,367.00 $ 5,635.35 5,917.12 6,212.97 $ 6,523.62 Bi-Weekly $ 2,477.08 $ 2,600.93 2,730.98 2,867.53 $ 3,010.90 Hourly $ 30.96 32.51 34.14 35.84 37.64
Maintenance Worker I Annual $ 41,288.00 43,352.40 $ 45,520.02 47,796.02 50,185.82 Adjusted step 1 Monthly $ 3,440.67 $ 3,612.70 3,793.34 3,983.00 $ 4,182.15 Bi-Weekly $ 1,588.00 $ 1,667.40 1,750.77 $ 1,838.31 $ 1,930.22 Hourly $ 19.85 20.84 21.88 22.98 24.13
Maintenance Worker II Annual $ 52,695.11 55,329.87 58,096.36 61,001.18 $ 64,051.24 Adjusted step 1 Monthly $ 4,391.26 $ 4,610.82 4,841.36 5,083.43 $ 5,337.60 Bi-Weekly $ 2,026.74 2,128.07 $ 2,234.48 2,346.20 $ 2,463.51 Hourly $ 25.33 26.60 27.93 29.33 $ 30.79
Police Chief Annual $ 126,880.00 133,224.00 139,885.20 146,879.46 $ 154,223.43 Adjusted step 1 Monthly $ 10,573.33 $ 11,102.00 11,657.10 $ 12,239.96 $ 12,851.95 Bi-Weekly $ 4,880.00 $ 5,124.00 $ 5,380.20 5,649.21 $ 5,931.67 Hourly $ 61.00 64.05 67.25 70.62 74.15
Police Officer (per MOU) Annual $ 66,229.28 69,540.74 73,017.78 76,668.67 $ 80,502.10 Monthly $ 5,519.11 $ 5,795.06 $ 6,084.82 6,389.06 $ 6,708.51 Bi-Weekly $ 2,547.28 $ 2,674.64 $ 2,808.38 $ 2,948.80 $ 3,096.23 Hourly $ 31.84 33.43 35.10 36.86 38.70
Police Sergeant (per MOU) Annual $ 78,936.00 82,882.80 $ 87,026.94 $ 91,378.29 $ 95,947.20 Monthly $ 6,578.00 $ 6,906.90 $ 7,252.25 $ 7,614.86 tA tA 7,995.60 Bi-Weekly $ 3,036.00 $ 3,187.80 $ 3,347.19 $ 3,514.55 3,690.28 Hourly $ 37.95 39.85 $ 41.84 $ 43.93 $ 46.13
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 Superintendent Annual $ 74,900.80 $ 78,645.84 $ 82,578.13 $ 86,707.04 $ 91,042.39 Monthly $ 6,241.73 $ 6,553.82 6,881.51 $ 7,225.59 $ 7,586.87 tA tA
Bi-Weekly $ 2,880.80 $ 3,024.84 3,176.08 $ 3,334.89 $ 3,501.63 Hourly $ 36.01 $ 37.81 $ 39.70 $ 41.69 $ 43.77
Recreation Coordinator Annual $ 45,760.00 48,048.00 $ 50,450.40 $ 52,972.92 $ 55,621.57 Monthly $ 3,813.33 $ 4,004.00 $ 4,204.20 $ 4,414.41 $ 4,635.13 Bi-Weekly $ 1,760.00 $ 1,848.00 tA tA 1,940.40 $ 2,037.42 $ 2,139.29 Hourly $ 22.00 $ 23.10 24.26 $ 25.47 $ 26.74
Temporary/Seasonal Hourly $ 16.00
Adopted: XXIXX/2024
City of Resolution: 2024-Xx
IONE California Approval Date: 7/1/2024
the Castle Cite Coalenor to the Motherlode Effective Date: 7/1/2024 2024-25 Salary Schedule with Proposed Changes
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 (Added - same as 2022-23) 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
Account Clerk Annual $ 39,520.00 $ 41,496.00 $ 43,570.80 $ 45,749.34 $ 48,036.81 Monthly $ 3,293.33 $ 3,458.00 $ 3,630.90 $ 3,812.45 $ 4,003.07 Bi-Weekly $ 1,520.00 1,596.00 $ 1,675.80 $ 1,759.59 $ 1,847.57 Hourly $ 19.00 19.95 $ 20.95 $ 21.99 $ 23.09
Administrative Analyst I Annual $ 64,404.00 $ 67,624.20 $ 71,005.41 $ 74,555.68 $ 78,283.46 Monthly $ 5,367.00 $ 5,635.35 $ 5,917.12 $ 6,212.97 $ 3,0-0.50 Bi-Weekly $ 2,477.08 $ 2,600.93 $ 2,730.98 2,867.53 $
Hourly $ 30.96 $ 32.51 $ 34.14 $ 35.84 $ 37.64
Removed Admin Analyst II & III
Administrative Analyst Hourly $ 27.50 $ 28.88 $ 30.32 $ 31.84 $ 33.43 (Police Dept Part-Time)
Administrative Assistar Annual $ 54,872.00 $ 57,615.60 $ 60,496.38 $ 63,521.20 $ 66,697.26 owered Step 1 by 5° Monthly $ 4,572.67 $ 4,801.30 $ 5,041.37 $ 5,293.43 $ 5,558.10 Bi-Weekly $ 2,110.46 $ 2,215.98 $ 2,326.78 $ 2,443.12 $ 2,565.28 Hourly $ 26.38 $ 27.70 $ 29.08 $ 30.54 $ 32.07
Assistant Fire Chief (stipend) Annual $ 4,348.26
Monthly $ 362.36
Annual $ 74,900.00 $ 78,645.00 $ 82,577.25 $ 86,706.11 $ 91,041.42 suing facial Code Enforcement 7,586.78
Monthly $ 6,241.67 $ 6,553.75 $ 6,881.44 $ 7,225.51 $
Bi-Weekly $ 2,880.77 $ 3,024.81 $ 3,176.05 $ 3,334.85 $ 3,501.59 Hourly $ 36.01 $ 37.81 $ 39.70 $ 41.69 $ 43.77
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
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
Fire Chief (stipend) Annual $ 30,000.00
Monthly $ 2,500.00
Fire Engineer - Probationary Annual $ 52,416.00 $ 55,036.80 $ 57,788.64 $ 60,678.07 $ 63,711.98 Monthly $ 4,368.00 $ 4,586.40 $ 4,815.72 $ 5,056.51 $ 5,309.33 Bi-Weekly $ 2,016.00 $ 2,116.80 $ 2,222.64 $ 2,333.77 $ 2,450.46 Hourly $ 18.00 | $ 18.90 | $ 19.85 | $ 20.84 | $ 21.88
Fire Engineer - Non-Probationary Annual $ 63,711.98 $ 66,897.57 $ 70,242.45 $ 73,754.58 $ 77,442.30 Monthly $ 5,309.33 $ 5,574.80 5,853.54 $ 6,146.21, $ 6,453.53 Bi-Weekly $ 2,450.46 | $ 2,572.98 | $ 2,701.63 | $ 2,836.71 | $ 2,978.55 Hourly $ 21.88 $ 22.97 $ 24.12 $ 25.33 $ 26.59
Fire Fighter (Paid Call/Stipend) $ 100.00
Fire Marshall (stipend) 24,000.00
$ 2,000.00
Grant Coordinator $ 64,404.00 $ 67,624.20 $ 71,005.41 $ 74,555.68 $ 78,283.46 $ 5,367.00 $ 5,635.35 $ 5,917.12 $ 6,212.97 $ 6,523.62
$ 2,477.08 $ 2,600.93 $ 2,730.98 $ 2,867.53 $ 3,010.90
$ 30.96 $ 32.51 $ 34.14 $ 35.84 $ 37.64
Maintenance Worker I $ 41,288.00 43,352.40 $ 45,520.02 $ 47,796.02 $ 50,185.82 $ 3,440.67 $ 3,612.70 $ 3,793.34 $ 3,983.00 $ 4,182.15
$ 1,588.00 1,667.40 1,750.77 1,838.31 1,930.22
$ 19.85 20.84 21.88 22.98 24.13
Maintenance Worker II $ 52,695.11 55,329.87 58,096.36 $ 61,001.18 64,051.24 $ 4,391.26 4,610.82 4,841.36 $ 5,083.43 5,337.60
$ 2,026.74 2,128.07 2,234.48 $ 2,346.20 2,463.51
$ 25.33 26.60 27.93 29.33 30.79
Management Analyst $ 73,528.00 77,204.40 81,064.62 85,117.85 89,373.74 (Added - same as 2022-23) $ 6,127.33 6,433.70 6,755.39 7,093.15 7,447.81 $ 2,828.00 2,969.40 3,117.87 3,273.76 $ 3,437.45
$ 35.35 37.12 38.97 $ 40.92 42.97
Police Chief 126,880.00 133,224.00 139,885.20 $ 146,879.46 $ 154,223.43 $ 10,573.33 11,102.00 11,657.10 12,239.96 $ 12,851.95
$ 4,880.00 5,124.00 5,380.20 5,649.21 5,931.67
$ 61.00 64.05 67.25 70.62 74.15
Police Officer (per MOU) $ 66,229.28 69,540.74 73,017.78 $ 76,668.67 80,502.10 $ 5,519.11 5,795.06 6,084.82 6,389.06 6,708.51
$ 2,547.28 2,674.64 2,808.38 $ 2,948.80 3,096.23
$ 31.84 33.43 $ 35.10 $ 36.86 $ 38.70
Police Sergeant (per MOU) $ 78,936.00 82,882.80 87,026.94 91,378.29 95,947.20 $ 6,578.00 $ 6,906.90 7,252.25 $ 7,614.86 $ 7,995.60
$ 3,036.00 $ 3,187.80 $ 3,347.19 $ 3,514.55 $ 3,690.28
$ 37.95 $ 39.85 $ 41.84 $ 43.93 $ 46.13
Police Trainee (per MOU) $ 49,920.00 $ 52,416.00 $ 55,036.80 $ 57,788.64 60,678.07 $ 4,160.00 $ 4,368.00 $ 4,586.40 $ 4,815.72 $ 5,056.51
$ 1,920.00 2,016.00 $ 2,116.80 $ 2,222.64 $ 2,333.77
$ 24.00 $ 25.20 $ 26.46 $ 27.78 $ 29.17
Public Works Superintendent $ 74,900.80 78,645.84 82,578.13 $ 86,707.04 $ 91,042.39 $ 6,241.73 6,553.82 $ 6,881.51 $ 7,225.59 $ 7,586.87
$ 2,880.80 $ 3,024.84 $ 3,176.08 $ 3,334.89 $ 3,501.63
$ 36.01 37.81 $ 39.70 $ 41.69 $ 43.77
Recreation Coordinator $ 45,760.00 $ 48,048.00 $ 50,450.40 $ 52,972.92 $ 55,621.57 $ 3,813.33 $ 4,004.00 $ 4,204.20 $ 4,414.41 $ 4,635.13
$ 1,760.00 $ 1,848.00 $ 1,940.40 $ 2,037.42 $ 2,139.29
$ 22.00 $ 23.10 $ 24.26 $ 25.47 $ 26.74
Temporary/Seasonal $ 16.00
Revenue by Fund
FY 2023/2024 Budgeted
Total Revenue
$6,502,329
WWTP - OPER & MAINT
$946,000
15%
MEASURE M - FIRE
$699,217
11%
GENERAL FUND
$3,611,129
55%
GAS TAX FUND
$407,241
6%
POLICE RESTRICTED
FUND
$230,000
4%
TERTIARY FUND
$209,357
3%
SEWER CIP FUND
S190.251
3%
LIGHTING & LANDSCAPE DIST FIRE RESTRICTED FUND
$124,134
$85,000
2%
1%
Expenses
FY 2023/2024 Budgeted
Total Expenses
$6,549,982
Operating Expenses
$2,927,095
45%
Employee Services
$3,345,623
51%
Capital Expenses
$277,264
4%