Finance Committee
April 25, 2024

CITY OF IONE

FINANCE COMMITTEE MEETING
THURSDAY, APRIL 25, 2024
5:30 PM
Diane 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
D. 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 Finance Committee at this time on any subject within the jurisdiction of the Finance Committee. Is there any person in the audience who wishes to address the Committee at this time?
E. INFORMATION ITEMS:

1. Third (3rd) quarter actual to budget report
F. PRESENTATIONS:

1. Police Personnel
REGULAR AGENDA:

1. Personnel Cost 2024-25 (updated)

2. CFD Committee recommendation

3. 2023-24 Budget Amendments
Recommendation: For information and staff recommendation for City Council.

H. ADJOURNMENT - NEXT SCHEDULED MEETING APRIL 11, 2024

ADA COMPLIANCE STATEMENT
make reasonable arrangements to ensure accessibility to this meeting.

CITY OF IONE E1

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

GENERAL FUND
TAXES FY ACTUAL FY BUDGET REMAINING % RECVD
1111-41-4111 CURRENT SEC/UNSEC PROPERTY TAX 617,644.28 1,100,000.00 482,355.72 56.2 1111-41-4112 PROPERTY TAX IN LIEU OF VLF 787,676.46 1,378,560.00 590,883.54 57.1 1111-41-4115 CURRENT SUPPLEMENTAL ROLL TAX 6,283.94 22,083.00 15,799.06 28.5 1111-41-4116 PRIOR SUPPLEMENTAL ROLL TAX .00 10,000.00 10,000.00 1111-41-4131 SALES AND USE TAX 162,884.39 265,000.00 102,115.61 61.5 1111-41-4151 TOT - TRANSIENT OCCUPANCY TAX 1,726.88 19,000.00 17,273.12 9.1 1111-41-4161 48,643.24 150,000.00 101,356.76 32.4
1111-41-4165 BUSINESS LICENSE TAX 23,431.77 28,000.00 4,568.23 83.7 1111-41-4171 REAL PROPERTY TRANSFER TAX 14,932.27 50,000.00 35,067.73 29.9 1111-41-4172 SALES TAX PUBLIC SAFETY 5,309.22 13,000.00 7,690.78 40.8 TOTAL TAXES 1,668,532.45 3,035,643.00 1,367,110.55 55.0% LICENSES & PERMITS FY ACTUAL FY BUDGET REMAINING % RECVD 1111-42-4221 CONSTRUCTION PERMITS 101,520.41 180,000.00 78,479.59 56.4 1111-42-4225 VACANT PROPERTY FEE .00 100.00 100.00
1111-42-4233 FIRE INSPECTION FEE .00 250.00 250.00
1111-42-4235 ENCROACHMENT PERMIT 2,430.00 3,500.00 1,070.00 69.4 1111-42-4242 BURN PERMIT FEE 324.00 400.00 76.00 81
1111-42-4281 CONCEALED WEAPONS PERMITS 2,903.00 2,500.00 -403.00 116.1 TOTAL LICENSES & PERMITS 107,177.41 186,750.00 79,572.59 57.4% FINES & FORFEITURES FY ACTUAL FY BUDGET REMAINING % RECVD 1111-43-4311 VEHICLE CODE FINES 1,082.00 1,000.00 -82.00 108.2 1111-43-4312 VEHICLE RELEASE 378.00 500.00 122.00 75.6
1111-43-4333 COURT FINES 621.29 .00 -621.29
1111-43-4381 PARKING CITATION REVENUE 1,149.00 1,000.00 -149.00 114.9 TOTAL FINES & FORFEITURES 3,230.29 2,500.00 (730.29) 129.2% USE OF MONEY & PROP FY ACTUAL FY BUDGET REMAINING % RECVD 1111-44-4411 INVESTMENT INCOME 13,243.76 39,000.00 25,756.24 34 1111-44-4421 RENTAL REVENUE 17,375.00 38,000.00 20,625.00 45.7 1111-44-4431 GOLF COURSE LEASE 40,000.00 40,000.00 0.00 100 TOTAL USE OF MONEY & PROP 70,618.76 117,000.00 46,381.24 60.4% INTERGOVERNMENTAL FY ACTUAL FY BUDGET REMAINING % RECVD 1111-45-4517 HOMEOWNERS PROPERTY TAX RELIEF 1,605.83 10,295.00 8,689.17 15.6 1111-45-4520 VEHICLE LICENSE FEE COLLECTION .00 9,200.00 9,200.00 1111-45-4560 GRANT REVENUE - STATE 147,157.13 .00 -147,157.13 1111-45-4564 AB 3229 COPS 158,468.05 162,000.00 3,531.95 97.8 1111-45-4577 POST TRAINING 3,965.37 .00 -3,965.37
TOTAL INTERGOVERNMENTAL 311,196.38 181,495.00 (129,701.38) 171.5% CHARGES FOR SERVICES FY ACTUAL FY BUDGET REMAINING % RECVD 1111-46-4621 PLAN CHECK FEES 48,413.83 75,000.00 26,586.17 64.6 1111-46-4622 PLANNING/ENGINEERING REIMB .00 30,000.00 30,000.00 1111-46-4641 BUILDING INSPECTION FEES 5,870.60 1,000.00 -4,870.60 587.1 1111-46-4642 PLANNING FEES 2,410.05 8,500.00 6,089.95 28.4 1111-46-4645 POOL REVENUE 5,603.00 .00 -5,603.00
1111-46-4658 SPECIAL POLICE DEPT SERVICES 4,410.65 .00 4,410.65 0 1111-46-4660 POLICE REPORT REVENUE 716.00 500.00 -216.00 143.2 1111-46-4671 SPECIAL FIRE DEPT SERVICES 18,503.71 100,000.00 81,496.29 18.5 TOTAL CHARGES FOR SERVICES 85,927.84 215,000.00 129.072.16 40.0% MISCELLANEOUS REVENUES FY ACTUAL FY BUDGET REMAINING % RECVD 1111-47-4705 INSURANCE REIMBURSEMENTS 5,779.88 .00 -5,779.88 1111-47-4791 MISCELLANEOUS REIMBURSEMENTS 19,199.74 3,500.00 -15,699.74 548.6 1111-47-4792 MISCELLANEOUS REVENUE 2,443.21 3,500.00 1,056.79 69.8 1111-47-4793 MARKETING/PROMOTIONS 2,272.15 .00 - 2,272.15 1111-47-4798 CASH OVER / SHORT 7.00 .00 -7.00
TOTAL MISCELLANEOUS REVENUES 29,701.98 7,000.00 (22,701.98) 424.3% OTHER FINANCING SOURCES/(USES) FY ACTUAL FY BUDGET REMAINING % RECVD 1111-49-4900 TRANSFERS IN 27,741.00 27,741.00 0.00 100
1111-49-4949 TRANSFERS OUT (449,446.00) -449,446.00 0.00 100 TOTAL OTHER FINANCING SOURCES/(USES) (421,705.00) (421,705.00) 0.00 100.0% TOTAL FUND REVENUE 1,854,680.11 3,773,129.00 1,918,448.89 49.2%

CITY OF LONE

EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

GENERAL FUND

CITY COUNCIL FY ACTUAL
1111-60-5120 STIPEND - ELECTED 8,000.00 66.7
1111-60-5215 MEDICARE EXPENSE 101.50 72.50 58.3
1111-60-5216 SOCIAL SECURITY EXPENSE 494.50 249.50 66.5 1111-60-5218 CALIF SUI & ETT 184.00 32.6
1111-60-5220 WORKERS COMP 1,000.00 0.00 100
1111-60-6122 TRAINING 700.00 7
1111-60-6160 COMMUNICATIONS 1,287.02 51.5
1111-60-6250 TRAVEL, CONFERENCES & MEETINGS .00
1111-60-6255 ECONOMIC DEVELOPMENT 624.95 10,000.00 6.3
TOTAL CITY COUNCIL 12,391.97 42,483.00
CITY CLERK FY ACTUAL FY BUDGET REMAINING % EXPEND
1111-62-5120 STIPEND - ELECTED 17,600.00 26,400.00 8,800.00 66.7 1111-62-5215 MEDICARE EXPENSE 255.20 383.00 127.80 66.6 1111-62-5216 SOCIAL SECURITY EXPENSE 1,224.35 1,637.00 412.65 74.8 1111-62-5218 CALIF SUI & ETT 156.40 329.00 172.60 47.5
1111-62-5220 WORKERS COMP 2,201.00 2,201.00 0.00 100
1111-62-6111 OFFICE EXPENSE 149.39 6,000.00 5,850.61 2.5 1111-62-6215 PROF & SPEC SERV. - OTHER .00 4,500.00 4,500.00 1111-62-6240 MEMBERSHIPS AND DUES .00 925.00 925.00 0
TOTAL CITY CLERK 21,586.34 42,375.00 20,788.66 50.9%
CITY TREASURER FY ACTUAL FY BUDGET REMAINING % EXPEND
1111-64-5120 STIPEND - ELECTED 1,600.00 2,400.00 800.00 66.7 1111-64-5215 MEDICARE EXPENSE 23.20 34.80 11.60 66.7
1111-64-5216 SOCIAL SECURITY EXPENSE 111.30 148.80 37.50 74.8 1111-64-5218 CALIF SUI & ETT 32.20 113.00 80.80 28.5
1111-64-5220 WORKERS COMP GF TREASURER 200.00 200.06 0.06 100 TOTAL CITY TREASURER 1,966.70 2,896.66 929.96 67.9%

ADMIN/FINANCE/HR FY ACTUAL FY BUDGET
1111-65-5110 SALARIES & WAGES REG EMPLOYEES 250,440.83 360,954.00 69.4 1111-65-5211 HEALTH INS 35,857.63 71,176.00 50.3
1111-65-5213 PERS RETIREMENT 17,638.39 45
1111-65-5215 MEDICARE EXPENSE 3,595.54 5,234.00 68.7
1111-65-5216 SOCIAL SECURITY EXPENSE 15,259.33 68.2
1111-65-5218 CALIF SUI & ETT 1,105.17 1,428.00 77.4
1111-65-5220 WORKERS COMP 11,900.50 90.7
1111-65-5223 AD&D/LIFE INSURANCE 690.10 0
1111-65-5225 VACATION CASH OUT 15,410.00 200
1111-65-5298 CALPERS UNFUNDED LIABILITY 51,398.00 96.9
1111-65-6111 OFFICE EXPENSE 11,307.70
1111-65-6120 SPECIAL DEPARTMENTAL EXPENSE 208.15 2,100.00 9.9 1111-65-6122 TRAINING 2,269.19 3,600.00 63
1111-65-6123 STAFF RECRUITMENT 484.20 0
1111-65-6150 ADVERTISING 15.80 0
1111-65-6160 COMMUNICATIONS 5,249.96 2,280.00
1111-65-6166 SOFTWARE 11,080.55 16,200.00
1111-65-6167 IT SERVICES 343.91 4,800.00 7.2
1111-65-6168 IT HARDWARE .00 960.00 0
1111-65-6170 UTILITIES 8,003.94 12,000.00
1111-65-6203 M&O EQUIP 1,419.04 5,000.00
1111-65-6211 PROF SERVICES - AUDITOR .00 33,000.00 0
1111-65-6215 PROF & SPEC SERV. - OTHER 38,844.22 14,400.00 1111-65-6220 OTHER CONTRACTUAL SERVICES 2,767.46 00 -2,767.46 1111-65-6240 MEMBERSHIPS AND DUES 3,575.80 1,800.00 -1,775.80 198.7 1111-65-6250 TRAINING & TRAVEL 1,739.76 1,800.00 60.24 96.7 1111-65-9231 BANK CHARGES/PROCESSING FEES 630.23 .00 -630.23 TOTAL ADMIN/FINANCE/HR 491,235.40 672,710.00 181,474.60 73.0% LEGAL FY ACTUAL FY BUDGET REMAINING % EXPEND
1111-68-6210 PROF & SPEC SERVICES-ATTORNEY 65,873.42 38,000.00 -27,873.42 173.4 1111-68-6212 PROF SERVICES-HUMAN RESOURCES 3,097.50 12,000.00 8,902.50 25.8 TOTAL LEGAL 68,970.92 50,000.00 (18,970.92) 137.9%

POLICE FY ACTUAL
1111-70-5110 SALARIES & WAGES REG EMPLOYEES 477,665.43 72.3 1111-70-5130 OVERTIME EXPENSE 29,700.18 139.8
1111-70-5211 HEALTH INS 87,095.55 76.4
1111-70-5213 PERS RETIREMENT 54,269.89 58.2
1111-70-5215 MEDICARE EXPENSE 6,366.92 64.4
1111-70-5216 SOCIAL SECURITY EXPENSE 27,535.89 65.1
1111-70-5218 CALIF SUI & ETT 1,628.13 56.2
1111-70-5219 TUITION REIMBURSEMENT 742.50 .00
1111-70-5220 WORKERS COMPENSATION 21,888.00 97.8
1111-70-5223 AD&D/LIFE INSURANCE 641.67 .00
1111-70-5224 UNIFORM ALLOWANCE 3,392.50 37.6
1111-70-5225 VACATION CASH OUT 27,366.00 200
1111-70-5298 CALPERS UNFUNDED LIABILITY 64,069.00 96.7
1111-70-6111 OFFICE 2,845.61 207
1111-70-6119 SAFETY EQUIPMENT 4,573.88 83.2
1111-70-6120 SPECIAL DEPARTMENTAL 4,285.43
1111-70-6121 TRAINING SUPPLIES .00
1111-70-6122 TRAINING 2,298.81 83.6
1111-70-6123 STAFF RECRUIT 339.35 61.7
1111-70-6127 VOLUNTEER SUPPLIES 167.75 61
1111-70-6140 CLOTHING / UNIFORM-NON-PAYROLL 1,950.40
1111-70-6160 COMMUNICATIONS 6,732.44 16.56 99.8
1111-70-6163 IT SERVICES 45.03
1111-70-6166 SOFTWARE PROGRAMS 439.86 53.1
1111-70-6167 IT HARDWARE 270.18 30.7
1111-70-6170 UTILITIES 813.13 14.4
1111-70-6201 FUEL 13,337.28 97
1111-70-6202 VEHICLE MAINT 7.123.89
1111-70-6220 OTHER CONTRACTUAL SERVICES 110,387.53
1111-70-6240 MEMBERSHIPS AND DUES 104.50 38
1111-70-6250 TRAVEL, CONF 3,491.98 1,375.00 254
1111-70-8814 CAPITAL EXP - EQUIPMENT .00 2,500.00
TOTAL POLICE 961,568.71 1,224,359.00
FIRE FY ACTUAL FY BUDGET REMAINING % EXPEND
1111-75-5110 SALARIES & WAGES REG EMPLOYEES 21,001.60 24,000.00 2,998.40 87.5 1111-75-5211 HEALTH INS 1,197.36 .00 -1,197.36
1111-75-5215 MEDICARE EXPENSE 297.00 .00 -297.00
1111-75-5216 SOCIAL SECURITY EXPENSE 1,108.67 .00 -1,108.67 1111-75-5218 CALIF SUI & ETT 172.50 .00 -172.50
1111-75-5220 WORKERS COMP 708.50 .00 -708.50
1111-75-5223 AD&D/LIFE INSURANCE 527.58 .00 -527.58
1111-75-6111 OFFICE 868.60 450.00 -418.60 193
1111-75-6119 SAFETY EQUIPMENT 2,794.46 6,000.00 3,205.54 46.6 1111-75-6120 SPECIAL DEPARTMENTAL EXPENSE 2,446.12 2,100.00 -346.12 116.5 1111-75-6121 TRAINING SUPPLIES 1,080.40 240.00 -840.40 450.2 1111-75-6122 TRAINING & TRAVEL 1,559.13 1,800.00 240.87 86.6 1111-75-6130 TOOLS & SMALL EQUIP 2,287.91 1,200.00 -1,087.91 190.7 1111-75-6140 CLOTHING/UNIFORM 4,119.74 480.00 -3,639.74 858.3 1111-75-6160 COMMUNICATIONS 6,574.95 6,768.00 193.05 97.2 1111-75-6166 SOFTWARE PROGRAMS 479.85 3,900.00 3,420.15 12.3 1111-75-6167 IT HARDWARE 343.91 960.00 616.09 35.8
1111-75-6170 UTILITIES 10,131.24 9,600.00 -531.24 105.5 1111-75-6190 MAINT OF BLDGS, STRUCT, GROUND 6,471.90 7,200.00 728.10 89.9 1111-75-6199 EXPENSE REIMBURSEMENT 2,802.38 .00 -2,802.38 1111-75-6201 FUEL 11,715.50 24,000.00 12,284.50 48.8
1111-75-6202 VEHICLE MAINT 13,386.18 30,000.00 16,613.82 44.6 1111-75-6203 MAINT & OPERATIONS - EQUIPMENT 16.23 6,000.00 5,983.77 0.3 1111-75-6215 PROF & SPEC SERV. - OTHER 274.09 1,200.00 925.91 22.8 1111-75-6220 OTHER CONTRACT SERVICES 74.09 .00 -74.09
1111-75-8814 CAPITAL EXP - EQUIPMENT .00 39,600.00 39,600.00 TOTAL FIRE 92,439.89 165,498.00 73,058.11 55.9%

PLANNING FY ACTUAL FY BUDGET REMAINING
1111-80-5110 SALARIES & WAGES REG EMPLOYEES 270.00 200.00 -70.00 135 1111-80-5215 MEDICARE EXPENSE 2.91 2.90 -0.01
1111-80-5216 SOCIAL SECURITY EXPENSE 12.40 12.40 0.00 100 1111-80-5218 4.60 9.00 4.40 51.1
1111-80-5220 WORKERS COMP GF PLANNING 16.00 16.67 0.67 96 1111-80-5223 AD&D/LIFE INSURANCE 135.20 .00 -135.20 0
1111-80-6120 SPECIAL DEPARTMENTAL EXPENSE 316.00 .00 -316.00 0 1111-80-6150 1,311.96 500.00 -811.96
1111-80-6213 PROF & SPEC SERVICES-PLANNER 5,700.00 45,000.00 39,300.00 12.7 1111-80-6215 PROF & SPEC SERV. - OTHER 2,005.44 12,000.00 9,994.56 16.7 TOTAL PLANNING 9,774.51 57,740.97 47,966.46

BUILDING INSPECTION FY ACTUAL
1111-85-5110 SALARIES & WAGES REG EMPLOYEES 89,349.67 65.8 1111-85-5211 HEALTH INS 14,544.29 46.7
1111-85-5213 PERS RETIREMENT 5,695.36 38.7
1111-85-5215 MEDICARE EXPENSE 1,081.59 54.9
1111-85-5216 SOCIAL SECURITY EXPENSE 4,614.05 54.8
1111-85-5218 CALIF SUI & ETT 234.17 37.5
1111-85-5220 WORKERS COMP 4.935.25 3.75 99.9
1111-85-5223 AD&D/LIFE INSURANCE 152.10 .00 0
1111-85-5225 VACATION CASH OUT 5,374.00 200
1111-85-5298 CALPERS UNFUNDED LIABILITY 25,659.00 96.8
1111-85-6111 OFFICE EXPENSE 895.46 179.1
1111-85-6122 TRAINING 585.00 23.4
1111-85-6140 CLOTHING/UNIFORM 375.38 .00
1111-85-6160 COMMUNICATIONS 1,691.86 338,4
1111-85-6166 SOFTWARE PROGRAMS 549.15 12.2
1111-85-6170 UTILITIES 369.61 73.9
1111-85-6190 MAINT OF BLDGS, STRUCT, GROUND .00 0
1111-85-6201 FUEL 422.21 .00
1111-85-6216 PROF SERVICES - BLDG INSPECTOR 3,792.06 37.9 1111-85-6220 OTHER CONTRACT SERVICES 762.92 .00 0
1111-85-6240 MEMBERSHIPS AND DUES .00
1111-85-6250 TRAVEL, CONFERENCES & MEETINGS .00
TOTAL BUILDING INSPECTION 161,083.13 253,867.00
ENGINEERING FY ACTUAL FY BUDGET REMAINING % EXPEND
1111-90-6212 PROF & SPEC SERVICES-ENGINEER 43,200.58 75,000.00 31,799.42 57.6 1111-90-6225 ENGINEER SERVICES-BILLABLE 41,527.00 15,000.00 -26,527.00 276.9 TOTAL ENGINEERING 84,727.58 90,000.00 5,272.42 94.1%
PUBLIC WORKS FY ACTUAL FY BUDGET REMAINING % EXPEND
1111-92-5110 SALARIES & WAGES REG EMPLOYEES 99,249.15 178,999.00 79,749.85 55.5 1111-92-5122 STANDBY PAY 4,499.25 .00 -4,499.25 0
1111-92-5130 OVERTIME EXPENSE 5,296.01 3,557.00 -1,739.01 148.9 1111-92-5211 HEALTH INS 21,405.19 44,280.00 22,874.81 48.3 1111-92-5213 PERS RETIREMENT 5,657.30 21,695.00 16,037.70 26.1 1111-92-5215 MEDICARE EXPENSE 1,417.68 2,595.00 1,177.32 54.6 1111-92-5216 SOCIAL SECURITY EXPENSE 6,015.37 11,098.00 5,082.63 54.2 1111-92-5218 CALIF SUI & ETT - ER PAID 457.68 1,546.00 1,088.32 29.6 1111-92-5220 WORKERS COMP 6,505.00 6,510.00 5.00 99.9
1111-92-5223 AD&D/LIFE INSURANCE 219.06 .00 -219.06
1111-92-5224 UNIFORM ALLOWANCE .00 1,215.00 1,215.00 0
1111-92-5225 VACATION CASH OUT 8,264.00 4,132.00 -4,132.00 200 1111-92-5298 CALPERS UNFUNDED LIABILITY 46,187.00 47,731.00 1,544.00 96.8 1111-92-6111 OFFICE EXPENSE 294.07 .00 -294.07 0
1111-92-6120 SPECIAL DEPARTMENTAL EXPENSE 663.23 500.00 -163.23 132.7 1111-92-6122 TRAINING .00 1,000.00 1,000.00
1111-92-6123 STAFF RECRUITMENT 715.72 .00 -715.72 0
1111-92-6130 TOOLS & SMALL EQUIP 1,428.83 800.00 -628.83 178.6 1111-92-6160 COMMUNICATIONS 1,312.02 650.00 -662.02 201.9 1111-92-6166 4,763.34 2,000.00 -2,763.34 238.2
1111-92-6168 16.70 1,200.00 1,183.30 1.4
1111-92-6170 86,673.10 100,000.00 13,326.90 86.7
1111-92-6190 MAINT OF BLDGS, STRUCT, GROUND 61,297.56 .00 -61,297.56 1111-92-6191 MAINT / OPERATIONS OF POOL0241 180.00 .00 -180.00 0 1111-92-6195 1,600.00 15,000.00 13,400.00 10.7
1111-92-6201 6,932.50 10,000.00 3,067.50 69.3
1111-92-6202 3,032.90 25,000.00 21,967.10 12.1
1111-92-6203 MAINT & OPERATIONS - EQUIPMENT 13,330.59 6,000.00 -7,330.59 222.2 1111-92-6215 PROF & SPEC SERV. - OTHER 155.45 .00 -155.45 1111-92-6220 OTHER CONTRACT SERVICES 333.63 .00 -333.63 1111-92-6240 MEMBERSHIPS AND DUES 17,225.00 3,500.00 -13,725.00 492.1 1111-92-8813 CAPITAL OUTLAY-OTHER THAN BLDG .00 6,500.00 6,500.00 1111-92-8814 .00 15,000.00 15,000.00
TOTAL PUBLIC WORKS 405,127.33 510,508.00 105,380.67 79.4% CITYWIDE SERVICES FY ACTUAL FY BUDGET REMAINING % EXPEND 1111-94-5225 HEALTH INS. - RETIREE 70,488.61 45,000.00 -25,488.61 156.6 1111-94-6111 OFFICE EXPENSE 1,997.09 .00 -1,997.09
1111-94-6112 PAYROLL PROCESSING FEE 4,743.85 .00 -4,743.85 1111-94-6190 MAINT OF BLDGS, STRUCT, GROUND 220.00 .00 -220.00 1111-94-6230 271,203.00 264,483.00 -6,720.00 102.5
1111-94-6231 PROPERTY INSURANCE .00 6,720.00 6,720.00
1111-94-9231 BANK CHARGES/PROCESSING FEES 9,097.25 .00 -9,097.25 0 1111-94-9700 TRANSFERS OUT.. 79,304.00 .00 -79,304.00 0 TOTAL CITYWIDE SERVICES 437,053.80 316,203.00 (120,850.80) 138.2% TOTAL FUND EXPENDITURES 2,747,926.28 3,428,640.63 680,714.35 80.1% GENERAL FUND OPERATING RESERVE FY ACTUAL FY BUDGET REMAINING % RECVD 1222-49-4900 TRANSFER IN 187,269.00 187,269.00 0.00 100 TOTAL OPERATING RESERVE 187,269.00 187,269.00 0.00 100.0% GENERAL FUND CAPITAL RESERVE FY ACTUAL FY BUDGET REMAINING % RECVD 1333-49-4900 TRANSFER IN 262,177.00 262,177.00 0.00 100 TOTAL GENERAL FUND CAPITAL RESERVE 262,177.00 262,177.00 0.00 100.0%

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

GAS TAX FUND
USE OF MONEY & PROP FY ACTUAL FY BUDGET REMAINING % RECVD 2111-44-4411 INVESTMENT INCOME 5,846.02 .00 -5,846.02
TOTAL USE OF MONEY & PROP 5,846.02 .00 -5,846.02 0.0%
INTERGOVERNMENTAL FY ACTUAL FY BUDGET REMAINING % RECVD 2111-45-4501 OTHER GOVERNMENTAL AGENCIES 158,400.00 .00 -158,400.00 2111-45-4521 HUTF - GAS TAX 2106 53,090.02 40,000.00 -13,090.02 132.7 2111-45-4522 HUTF - GAS TAX 2107 44,413.16 60,000.00 15,586.84 74 2111-45-4523 HUTF - GAS TAX 2107.5 2,000.00 .00 -2,000.00 0 2111-45-4524 HUTF - GAS TAX 2105 36,790.31 44,000.00 7,209.69 83.6 2111-45-4525 HUTF - GAS TAX 2103 56,396.68 62,000.00 5,603.32 91 2111-45-4531 RMRA - SB-1 GAS TAX 128,103.32 185,000.00 56,896.68 69.3 TOTAL INTERGOVERNMENTAL 479,193.49 391,000.00 -88,193.49 122.6% CHARGES FOR SERVICES FY ACTUAL FY BUDGET REMAINING % RECVD 2111-46-4677 CALTRANS - STREET CLEANING 3,066.50 6,133.00 3,066.50 TOTAL CHARGES FOR SERVICES 3,066.50 6,133.00 3,066.50 50.0% OTHER FINANCING SOURCES/(USES) FY ACTUAL FY BUDGET REMAINING% RECO 2111-49-4900 TRANSFERS IN 10,108.00 10,108.00 0.00 100
TOTAL OTHER FINANCING SOURCES/(USES) 10,108.00 10,108.00 0.00 100.0% TOTAL FUND REVENUE 498,214.01 407,241.00 -90,973.01 122.3%

CITY OF IONE

EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

GAS TAX FUND

ADMIN/FINANCE/HR FY ACTUAL REMAINING
2111-65-5110 SALARIES & WAGES 9,480.40 2,622.60 78.3
2111-65-5211 HEALTH INS. 2,637.49 -423.49
2111-65-5213 PERS RETIREMENT 627.38 6,211.62 9.2
2111-65-5215 MEDICARE 136.91 38.09 78.2
2111-65-5216 SOCIAL SECURITY 581.31 168.69 77.5
2111-65-5218 CALIF SUI & ETT 56.27 44.00 -12.27
2111-65-5220 WORKERS COMP 439.75 440.00 0.25
2111-65-5223 LIFE INS & AD&D 115.02 .00 -115.02
2111-65-5225 VACATION CASH OUT 546.00 -273.00 200
2111-65-6111 OFFICE EXPENSE 1,381.96 95.00 -1,286.96
2111-65-6120 SPECIAL DEPARTMENTAL .00 350.00 0
2111-65-6122 354.20 245.80 59
2111-65-6160 COMMUNICATIONS 752.75 -372.75
2111-65-6166 2,009.87 690.13
2111-65-6167 IT SERVICES 66.58 733.42 8.3
2111-65-6168 IT HARDWARE .00 160.00 0
2111-65-6170 1,267.67 732.33
2111-65-6203 MAINT & OPERATIONS - EQUIPMENT 28.50 .00 -28.50 2111-65-6211 PROF SERVICES 2,127.84 3,372.16
2111-65-6215 PROF & SPEC SERV. - OTHER 520.57 679.43
2111-65-6220 OTHER CONTRACTUAL SERVICES 302.71 897.29
2111-65-6240 MEMBERSHIP & DUES 579.30 -279.30
2111-65-6250 TRAINING & TRAVEL 289.96 300.00 10.04
TOTAL ADMIN/FINANCE/HR 24,302.44 38,423.00 14,120.56
ENGINEERING FY ACTUAL FY BUDGET REMAINING % EXPEND
2111-90-6212 PROF & SPEC SERV. ENG 5,341.48 25,000.00 19,658.52 21.4 TOTAL ENGINEERING 5,341.48 25,000.00 19,658.52 21.4%
PUBLIC WORKS FY ACTUAL FY BUDGET REMAINING % EXPEND
2111-92-5110 SALARIES & WAGES 25,525.72 38,664.00 13,138.28 66 2111-92-5122 STANDBY PAY 346.80 .00
2111-92-5130 OVERTIME 1,856.72 1,217.00 152.6
2111-92-5211 HEALTH INS 6,204.46 12,300.00 50.4
2111-92-5213 PERS 1,473.38 4,195.00 35.1
2111-92-5215 MEDICARE 374.58 561.00 66.8
2111-92-5216 SOCIAL SECURITY 1,585.44 66.1
2111-92-5218 CALIF SUI & ETT 156.32 90.68 63.3
2111-92-5219 WORKERS COMP 703.00 50
2111-92-5220 WORKERS COMP 350.50 .00 0
2111-92-5223 51.75 .00 -51.75
2111-92-5224 UNIFORM ALLOWANCE .00
2111-92-5225 1,488.00 200
2111-92-5298 12,830.00 96.8
2111-92-6120 2,218.74 .00
2111-92-6123 51.00 .00 -51.00 0
2111-92-6160 1,181.14 181.7
2111-92-6166 255.60 51.1
2111-92-6170 4,777.22 19.1
2111-92-6190 MAINT OF BLDGS, STRUCT, GROUND 753.47 .00
2111-92-6201 1,584.01 1,500.00 105.6
2111-92-6202 VEHICLE MAINT 104.19 .00
2111-92-6215 PROF & SPEC SERV. - OTHER 116.59 .00
2111-92-6220 OTHER CONTRACT SERVICES 24.45 .00
TOTAL PUBLIC WORKS 64,013.08 102,978.00 62.2%
TOTAL FUND EXPENDITURES 93,657.00 166,401.00 72,744.00 56.3%

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

WWTP-OPER & MAINT
SEWER REVENUES FY ACTUAL FY BUDGET REMAINING % RECVD
3111-48-4805 SEWER SERVICE CHARGES 736,777.91 912,000.00 175,222.09 80.8 3111-48-4823 MISCELLANEOUS REIMBURSEMENTS 5,780.14 .00 -5,780.14 3111-48-4824 MISCELLANEOUS REVENUE 20.00 .00 -20.00
3111-48-4840 SEWER DELINQUENT CHARGES 59,301.16 34,000.00 -25,301.16 171.4
3111-48-4841 INVESTMENT INCOME 6,080.32 .00 -6,080.32
TOTAL SEWER REVENUES 807,959.53 946,000.00 138,040.47 85.4% TOTAL FUND REVENUE 807,959.53 946,000.00 138,040.47 85.4%

CITY OF IONE

EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

WWTP-OPER & MAINT
ADMIN/FINANCE/HR FY ACTUAL FY BUDGET REMAINING % EXPEND 3111-65-5110 SALARIES & WAGES 59,851.04 63,028.00 3,176.96 95 3111-65-5211 HEALTH INS 11,410.36 22,140.00 10,729.64
3111-65-5213 PERS 2,725.16 6,839.00 4,113.84
3111-65-5215 MEDICARE 833.06 914.00 80.94
3111-65-5216 SOCIAL SECURITY 3,534.44 914.00 -2,620.44
3111-65-5218 CALIF SUI & ETT 374.81 444.00 69.19
3111-65-5220 WORKERS COMP 2,292.00 1.75
3111-65-5223 LIFE INS & AD&D .00 -230.02
3111-65-5225 VACATION CASH OUT 1,685.00 -1,695.00
3111-65-6111 OFFICE EXPENSE 190.00 -8,969.44
3111-65-6120 SPECIAL DEPT 700.00 567.20 19
3111-65-6122 TRAINING 1,200.00 491.61 59
3111-65-6160 COMMUNICATIONS 1,575.46 760.00 -815.46
3111-65-6163 IT SERVICES 1,600.00 1,485.34 7.2
3111-65-6166 3,113.24 .00 -3,113.24
3111-65-6168 IT HARDWARE 320.00 320.00
3111-65-6170 UTILITIES 3,535.31 4,000.00 464.69
3111-65-6190 MAINT OF BLDG, STRUCT, GROUND 18.50 .00 -18.50 3111-65-6203 M&O EQUIPMENT 100.00 1,000.00 900.00 10
3111-65-6211 PROF SERVICES 20,000.00 17,506.40
3111-65-6215 PROF SERVICES 8,801.12 2,400.00 -6,401.12
3111-65-6220 OTHER CONTRACTUAL SERVICES 2,400.00 1,257.24 3111-65-6240 MEMBERSHIP & DUES 1,158.60 600.00 -558.60
3111-65-6250 TRAINING & TRAVEL 600.00 20.08
3111-65-9231 BANK CHARGES/PROCESSING FEES 2,941.05 .00 -2,941.05 3111-65-9271 I-BANK LOAN 37,265.10 157,989.00 120,723.90 TOTAL ADMIN/FINANCE/HR 157,469.09 292,015.00 134,545.91 BUILDING FY ACTUAL FY BUDGET REMAINING % EXPEND
3111-85-5110 SALARIES & WAGES 1,414.97 6,352.00 4,937.03 22.3 3111-85-5200 VACATION CASH OUT .00 122.00 122.00 0
3111-85-5211 HEALTH INS 964.34 1,640.00 675.66 58.8
3111-85-5213 PERS RETIREMENT 112.38 689.00 576.62 16.3
3111-85-5215 MEDICARE EXP. 18.22 92.00 73.78 19.8
3111-85-5216 SOCIAL SECURITY 86.15 394.00 307.85 21.9
3111-85-5218 CALIF SUI & ETT .00 33.00 33.00
3111-85-5220 WORKERS COMP 231.00 231.00 0.00 100
3111-85-5225 VACATION CASH OUT 244.00 122.00 -122.00 200 TOTAL BUILDING 3,071.06 9,675.00 6,603.94 31.7%
ENGINEERING FY ACTUAL FY BUDGET REMAINING % EXPEND
3111-90-6212 PROF & SPEC SERVICES- ENGINEER 19.953.85 30,000.00 10,046.15 66.5 TOTAL ENGINEERING 19,953.85 30,000.00 _ 10,046.15 66.5% PUBLIC WORKS FY ACTUAL FY BUDGET REMAINING % EXPEND
3111-92-5110 SALARIES & WAGES 10,743.34 13,023.00 2,279.66 82.5 3111-92-5122 STANDBY PAY 124.20 .00 -124.20
3111-92-5130 OVERTIME 437.56 187.00 -250.56 234
3111-92-5211 HEALTH INS 3,427.34 3,280.00 -147.34 104.5 3111-92-5213 491.17 1,413.00 921.83 34.8
3111-92-5215 95.62 189.00 93.38 50.6
3111-92-5216 414.37 807.00 392.63 51.4
3111-92-5218 51.64 66.00 14.36 78.2
3111-92-5219 355.50 474.00 118.50 75
3111-92-5220 118.00 .00 -118.00
3111-92-5223 13.55 .00 -13.55
3111-92-5224 .00 90.00 90.00
3111-92-5225 500.00 250.00 -250.00 200
3111-92-6111 1,001.76 .00 -1,001.76
3111-92-6113 97,365.09 35,000.00 -62,365.09 278.2
3111-92-6123 51.00 .00 -51.00
3111-92-6126 37,348.00 .00 -37,348.00
3111-92-6160 COMMUNICATIONS 1,194.47 650.00 -544.47 183.8 3111-92-6163 16.20 .00 -16.20
3111-92-6166 1,162.06 1,000.00 -162.06 116.2
3111-92-6170 84,955.42 18,200.00 -66,755.42 466.8
3111-92-6190 MAINT OF BLDGS STRUCT & GROUND 984.09 .00 -984.09 3111-92-6193 MAINT OF COLLECTION SYSTEM 67,795.93 .00 -67,795.93 3111-92-6202 180.25 .00 -180.25
3111-92-6203 86,774.88 .00 -86,774.88
3111-92-6215 273,044.72 462,887.00 189,842.28 59
3111-92-6220 25,847.78 .00 -25,847.78
3111-92-8813 45,636.60 50,000.00 4,363.40 91.3
TOTAL PUBLIC WORKS 740,130.54 587,516.00 (152,614.54) 126.0% CITYWIDE SERVICES FY ACTUAL FY BUDGET REMAINING % EXPEND 3111-94-5225 HEALTH INS 3,938.50 15,000.00 11,061.50 26.3 3111-94-6111 OFFICE EXPENSE 1,875.00 .00 -1,875.00 0
3111-94-6230 INSURANCE LIABILITY 69,232.00 66.121.00 -3,111.00 104.7 TOTAL CITYWIDE SERVICES 75,045.50 81,121.00 6,075.50 92.5% FY ACTUAL FY BUDGET REMAINING % EXPEND
TOTAL FUND EXPENDITURES 1,030,294.82 1,000,327.00 (29,967.82) 103.0%

CITY OF ONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

SEWER CIP FUND
SEWER CIP REVENUES FY ACTUAL FY BUDGET REMAINING % RECVD 3121-48-4841 INTEREST EARNED 12,601.48 .00 -12,601.48 0 3121-48-4850 SEWER SERVICE CHARGES 184,898.68 80,000.00 -104,898.68 231.1 3121-48-4855 IMPACT FEES (SEWER CONNECTION 161,740.00 100,000.00 -61,740.00 161.7 3121-48-4900 TRANSFERS IN 10,251.00 10,251.00 0.00 100
TOTAL SEWER CIP REVENUES 369,491.16 190,251.00 (179,240.16) 194.2% TOTAL FUND REVENUE 369,491.16 190,251.00 (179,240.16) 194.2%

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

TERTIARY PLANT FUND
TERTIARY PLANT REVENUES FY ACTUAL FY BUDGET REMAINING % RECVD 3131-48-4810 TERTIARY PLANT ARSA 17,647.75 125,000.00 107,352.25 14.1 3131-48-4811 TERTIARY PLANT CDCR 109.998.96 .00 -109,998.96 3131-48-4812 TERTIARY PLANT PORTLOCK 35,000.00 70,000.00 35,000.00 50฿ TOTAL TERTIARY PLANT REVENUES 162,646.71 195,000.00 32,353.29 83.4% OTHER FINANCING SOURCES/(USES) FY ACTUAL FY BUDGET REMAINING % RECVD 3131-49-4900 TRANSFERS IN 14,357.00 14,357.00 0.00 100
TOTAL OTHER FINANCING SOURCES/(USES) 14,357.00 14,357.00 .00 100.0% FY ACTUAL FY BUDGET REMAINING % RECVD
TOTAL FUND REVENUE 177,003.71 209,357.00 32,353.29 84.5%

CITY OF IONE

EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

TERTIARY PLANT FUND
TERTIARY PLANT EXPENDITURES FY ACTUAL FY BUDGET REMAINING % EXPEND 3131-50-6170 UTILITIES 3,866.99 .00 -3,866.99
TOTAL TERTIARY PLANT EXPENDITURES 3,866.99 .00 (3,866.99) LEGAL FY ACTUAL FY BUDGET REMAINING % EXPEND
3131-68-6221 PROF SERVICES -LEGAL 50,101.83 45,000.00 -5,101.83 111.3 TOTAL LEGAL 50,101.83 45,000.00 (5,101.83) 111.3%
ENGINEERING FY ACTUAL FY BUDGET REMAINING % EXPEND
3131-90-6212 PROF & SPEC SERV. - TERTIARY 3,456.26 15,000.00 11,543.74 23 3131-90-6215 PROF & SPEC SERVICE 8,701.00 .00 -8,701.00 0 3131-90-6220 PROF SERVICES - TERTIARY 63,470.59 155,000.00 91,529.41 41 TOTAL ENGINEERING 75,627.85 170,000.00 94,372.15 44.5%
PUBLIC WORKS FY ACTUAL FY BUDGET REMAINING % EXPEND
3131-92-6170 UTILITIES 173.82 .00 -173.82
3131-92-6215 PROF SERVICES 225,203.11 427,500.00 202,296.89 52.7 3131-92-6240 MEMBERSHIP & DUES 413.13 .00 -413.13
TOTAL PUBLIC WORKS 225,790.06 427,500.00 201,709.94 52.8% TOTAL FUND EXPENDITURES 355,386.73 642,500.00 287,113.27 55.3%

CITY OF IONE

EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

SWIMMING POOL
FY ACTUAL FY BUDGET REMAINING % EXPEND
4111-92-5110 SALARIES & WAGES 11,278.10 12,820.00 1,541.90 88 OVERTIME 515.00 281.03
HEALTH INS 4,510.00 2,499.11
PERS 1,391.00 710.64
MEDICARE 186.00 28.81
SOCIAL SECURITY 795.00 128.37
CALIF SUI & ETT 90.00 37.28
WORKERS COMP 466.00 116.50 75
WORKERS COMP 116.25 .00 -116.25
LIFE INS & AD&D .00 -15.21
UNIFORM ALLOWANCE 124.00 124.00
4111-92-5225 VACATION CASH OUT 494.00 247.00 -247.00 200 4111-92-6113 CHEMICALS 12,000.00 12,000.00 0
4111-92-6122 TRAINING 1,000.00 1,000.00 0
4111-92-6190 MAINT OF BLDG, STRUCT 8,000.00 8,000.00
4111-92-6215 PROF SERVICES 18,614.40 .00 -18,614.40
TOTAL PUBLIC WORKS 34,669.22 42,144.00 7,474.78
TOTAL FUND EXPENDITURES 34,669.22 42,144.00 7,474.78 82.3%

CITY OF IONE

EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

RECREATION
RECREATION FY ACTUAL FY BUDGET REMAINING % EXPEND
4121-67-5110 SALARIES & WAGES 4,224.00 9,850.00 5,626.00 42.9 4121-67-5211 HEALTH INSURANCE 3,000.00 6,000.00 3,000.00 50 4121-67-5213 PERS 306.24 700.00 393.76 43.7
4121-67-5215 MEDICARE 61.25 125.00 63.75 49
4121-67-5216 SOCIAL SECURITY 261.89 500.00 238.11 52.4
4121-67-5218 CALIF SUI & ETT 92.93 200.00 107.07 46.47
4121-67-6120 SPECIAL DEPARTMENT 20.00 100.00 80.00 20
TOTAL RECREATION 7,966.31 17,475.00 9,508.69 45.6%
TOTAL FUND EXPENDITURES 7,966.31 17,475.00 9,508.69 45.6%

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

ED HUGHES MEMORIAL ARENA
CHARGES FOR SERVICES FY ACTUAL FY BUDGET REMAINING % RECVD 4311-44-4420 RENTAL REVENUE - MAJOR EVENTS 3,978.00 .00 -3,978.00 4311-44-4421 RENTAL REVENUE - MINOR EVENTS 5,426.59 .00 -5,426.59 TOTAL CHARGES FOR SERVICES 9,404.59 .00 (9,404.59)
TOTAL FUND REVENUE 9,404.59 .00 (9,404.59)

CITY OF IONE

EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

ED HUGHES MEMORIAL ARENA
PUBLIC WORKS FY ACTUAL FY BUDGET REMAINING % EXPEND
4311-92-5110 SALARIES & WAGES 3,594.70 4,150.00 555.30 86.6 4311-92-5130 OVERTIME .00 140.00 140.00
4311-92-5211 HEALTH INS 580.69 1,230.00 649.31 47.2
4311-92-5213 PERS 107.15 450.00 342.85 23.8
4311-92-5215 MEDICARE 49.23 60.00 10.77 82.1
4311-92-5216 SOCIAL SECURITY 210.48 257.00 46.52 81.9
4311-92-5218 CALIF SUI & ETT 38.26 25.00 -13.26 153
4311-92-5219 WORKERS COMP 113.25 151.00 37.75 75
4311-92-5220 WORKERS COMP 37.50 .00 -37.50
4311-92-5223 LIFE INS AD&D 4.59 .00 -4.59
4311-92-5224 UNIFORM ALLOWANCE - PW ARENA .00 34.00 34.00 4311-92-5225 VACATION CASH OUT 160.00 80.00 -80.00 200
4311-92-6170 5,909.26 4,200.00 -1,709.26 140.7
4311-92-6201 112.81 500.00 387.19 22.6
4311-92-8814 .00 15,000.00 15,000.00
TOTAL PUBLIC WORKS 10,917.92 26,277.00 15,359.08 41.5%
TOTAL FUND EXPENDITURES 10,917.92 26,277.00 15,359.08 41.5%

CITY OF IONE

EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024
GRANT-06-HOME 2370 GRANT
DEPARTMENT ADMIN FY ACTUAL FY BUDGET REMAINING % EXPEND 7117-65-5110 SALARY & WAGES 4,568.06 12,619.80 8,051.74 36.2 7117-65-5211 HEALTH INS 600.00 .00 -600.00 0
7117-65-5213 288.54 946.49 657.95 30.5
7117-65-5215 MEDICARE 58.99 182.99 124.00 32.2
7117-65-5216 SOCIAL SECURITY 248.42 782.43 534.01 31.8
7117-65-5218 CALIF SUI & ETT 31.55 151.44 119.89 20.8
TOTAL DEPARTMENT ADMIN 5,795.56 14,683.15 8,887.59 39.5% TOTAL FUND EXPENDITURES 5,795.56 14,683.15 8,887.59 39.5%

CITY OF IONE

EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024
GRANT-08-HOME 4711 GRANT
ADMIN FY ACTUAL FY BUDGET REMAINING % EXPEND
7119-65-5110 SALARIES & WAGES 7,613.46 21,033.00 13,419.54 36.2 7119-65-5211 HEALTH INS 1,000.00 .00 -1,000.00 0
7119-65-5213 PERS 480.90 1,577.48 1,096.58 30.5
7119-65-5215 MEDICARE 98.34 304.98 206.64 32.2
7119-65-5216 SOCIAL SECURITY 414.03 1,304.05 890.02 31.8 7119-65-5218 CALIF SUI & ETT 47.43 252.40 204,97 18.8
TOTAL ADMIN 9,654.16 24,471.91 14,817.75 39.4%
TOTAL FUND EXPENDITURES 9,654.16 24,471.91 14,817.75 39.4%

GRANT-SELF HELP HOUSING
ADMIN FY ACTUAL FY BUDGET REMAINING % EXPEND
7121-65-5110 SALARIES & WAGES 3,045.39 8,413.20 5,367.81 36.2 7121-65-5211 HEALTH INS 400.00 .00 -400.00 0
7121-65-5213 PERS 192.36 630.99 438.63 30.5
7121-65-5215 MEDICARE 39.35 121.99 82.64 32.3
7121-65-5216 SOCIAL SECURITY 165.60 521.62 356.02 31.8
7121-65-5218 CA SDI & ETT 23.33 .00 -23.33 0
TOTAL ADMIN 3,866.03 9,687.80 5,821.77 39.9%
TOTAL FUND EXPENDITURES 3,866.03 9,687.80 5,821.77 39.9%

CITY OF ONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024
LIGHTING, LANDSCAPE & MAINT.

SPECIAL BENEFITS ASSESSMENTS FY ACTUAL FY BUDGET REMAINING % RECVD 8221-40-4666 DIST 1 COIS REVENUES 45,675.28 85,000.00 39,324.72 53.7 TOTAL SPECIAL BENEFITS ASSESSMENTS 45,675.28 85,000.00 39,324.72 53.7% USE OF MONEY & PROP FY ACTUAL FY BUDGET REMAINING % RECVD 8221-44-4411 INTEREST EARNED 325,56 .00 -325.56 0
TOTAL USE OF MONEY & PROP 325.56 .00 (325.56) 0.0%
FY ACTUAL FY BUDGET REMAINING % RECVD
TOTAL FUND REVENUE 46,000.84 85,000.00 38,999.16 54.1%

CITY OF IONE

EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024
LIGHTING, LANDSCAPE & MAINT.

ADMIN EXPENSE FY ACTUAL FY BUDGET REMAINING % EXPEND
8221-65-6125 ADMINISTRATION FEES 8,230.90 .00 -8,230.90 TOTAL ADMIN EXPENSE 8,230.90 .00 (8,230.90) 0.0%
PUBLIC WORKS FY ACTUAL FY BUDGET REMAINING % EXPEND
8221-92-6170 UTILITIES 43,287.14 31,000.00 -12,287.14 139.6 8221-92-6190 MAINT OF BLDGS, STRUCT, GROUND 2,644.00 29,304.00 26,660.00 9 8221-92-6203 MAINT & OPERATIONS - EQUIPMENT 612.50 .00 -612.50 0 8221-92-6221 PROF SERVICES 30,295.50 35,000.00 4,704.50 86.6 8221-92-8813 CAPITAL OUTLAY-OTHER THAN BLDG 70,012.52 119,763.00 49,750.48 58.5 TOTAL PUBLIC WORKS 146,851.66 215,067.00 68,215.34 68.3% TOTAL FUND EXPENDITURES 155,082.56 215,067.00 59,984.44 72.1%

CITY OF IONE

EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024
CFD-COMMUNITY FACILITIES DIST.

CFD FACILITY EXPENDITURES FY ACTUAL FY BUDGET REMAINING % EXPEND 9111-50-6125 ADMINISTRATION COSTS 39,738.64 .00 -39,738.64 0 TOTAL CFD FACILITY EXPENDITURES 39,738.64 .00 (39,738.64) ADMINISTRATION FY ACTUAL FY BUDGET REMAINING % EXPEND
9111-65-6215 PROF & SPEC SERV - ADMIN CFD 10,047.20 .00 -10,047.20 TOTAL ADMINISTRATION 10,047.20 .00 (10,047.20)
FIRE FY ACTUAL FY BUDGET REMAINING % EXPEND
9111-75-9211 INTEREST EXPENSE 7,156.15 .00 -7,156.15
TOTAL FIRE 7,156.15 .00 (7,156.15)
FY ACTUAL FY BUDGET REMAINING % EXPEND
TOTAL FUND EXPENDITURES 56,941.99 .00 (56,941.99) 0

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

MEASURE M
TAXES FY ACTUAL FY BUDGET REMAINING % RECVD
9613-41-4135 SALES TAX FIRE (MEASUREM) 424,162.59 600,000.00 175,837.41 70.7 TOTAL TAXES 424,162.59 600,000.00 175,837.41 70.7%
USE OF MONEY & PROP FY ACTUAL FY BUDGET REMAINING % RECVD 9613-44-4411 INTEREST EARNED 5,344.28 .00 -5,344.28 0
TOTAL USE OF MONEY & PROP 5,344.28 .00 (5,344.28)
CHARGES FOR SERVICES FY ACTUAL FY BUDGET REMAINING % RECVD 9613-46-4674 LOCAL FIRE DEPLOYMENT 3,986.94 85,000.00 81,013.06 4.7 TOTAL CHARGES FOR SERVICES 3,986.94 85,000.00 81,013.06 4.7% USE OF FUNDS FY ACTUAL FY BUDGET REMAINING % RECVD
9613-48-4900 TRANSFERS IN 14,217.00 14,217.00 0.00 100
TOTAL USE OF FUNDS 14,217.00 14,217.00 .00 100.0%
FY ACTUAL FY BUDGET REMAINING ..% RECVD
TOTAL FUND REVENUE 447,710.81 699,217.00 251,506.19 64.0%

CITY OF IONE

EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

MEASURE M
FIRE FY ACTUAL FY BUDGET REMAINING % EXPEND
9613-75-5110 SALARIES & WAGES 207,877.39 262,406.00 54,528.61 79.2 9613-75-5130 OVERTIME 10,778.01 42,000.00 31,221.99 25.7 9613-75-5211 HEALTH INS 31,309.57 45,920.00 14,610.43 68.2 9613-75-5213 PERS RETIREMENT 16,533.90 38,661.00 22,127.10 42.8 9613-75-5215 3,043.21 4,414.00 1,370.79 68.9
9613-75-5216 SOCIAL SECURITY 12,920.26 18,873.00 5,952.74 68.5 9613-75-5218 CALIF SUI & ETT 1,539.90 2,994.00 1,454.10 51.4 9613-75-5220 WORKERS COMP 9,266.00 9,273.00 7.00 99.9
9613-75-5223 LIFE INS AD&D 175.86 .00 -175.86 0
9613-75-5224 UNIFORM ALLOWANCE 376.88 1,225.00 848.12 30.8 9613-75-5225 VACATION CASH OUT 5,312.00 2,656.00 -2,656.00 200 9613-75-5298 CALPERS UNFUNDED 5,131.00 5,303.00 172.00 96.8 9613-75-6111 OFFICE 271.68 150.00 -121.68 181.1
9613-75-6119 SAFETY EQUIPMENT 1,112.62 2,000.00 887.38 55.6 9613-75-6120 SPEC DEPT 815.37 700.00 -115.37 116.5
9613-75-6121 TRAINING SUPPLES .00 80.00 80.00
9613-75-6122 TRAINING 308.37 600.00 291.63 51.4
9613-75-6130 TOOLS & SM EQUIP 698.51 400.00 -298.51 174.6 9613-75-6140 CLOTHING/UNIFORM 1,373.26 160.00 -1,213.26 858.3 9613-75-6160 COMMUNICATIONS 2,191.68 2,256.00 64.32 97.2 9613-75-6163 IT SERVICES 114.66 1,300.00 1,185.34 8.8
9613-75-6166 SOFTWARE 159.95 400.00 240.05 40
9613-75-6167 IT HARDWARE .00 320.00 320.00
9613-75-6170 UTILITIES 2,928.10 3,200.00 271.90 91.5
9613-75-6190 MAINT OF BLDGS 1,930.90 2,400.00 469.10 80.5 9613-75-6201 FUEL 4,731.26 8,000.00 3,268.74 59.1
9613-75-6202 VEHICLE MAINT 4,124.62 10,000.00 5,875.38 41.3 9613-75-6203 MAINT & OPER 9,890.95 2,000.00 -7,890.95 494.6 9613-75-6215 PROF & SPEC SERVICES 24.70 400.00 375.30 6.2 9613-75-6220 OTHER CONTRACTUAL SERVICES 302.40 .00 -302.40 9613-75-8814 CAPITAL EQUIP. .00 13,200.00 13,200.00
TOTAL FIRE 335,243.01 481,291.00 146,047.99 69.7%
FY ACTUAL FY BUDGET REMAINING % EXPEND
TOTAL FUND EXPENDITURES 335,243.01 481,291.00 146,047.99 69.7%

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

RESTRICTED - POLICE FUND
SPECIAL BENEFITS ASSESSMENTS FY ACTUAL FY BUDGET REMAINING % RECVD 9670-40-4655 SPECIAL ASSESSMENTS-PD 171,756.02 230,000.00 58,243.98 74.7 TOTAL SPECIAL BENEFITS ASSESSMENTS 171,756.02 230,000.00 58,243.98 74.7% TAXES FY ACTUAL FY BUDGET REMAINING % RECVD
9670-41-4132 SALES TAX PUBLIC SAFETY 605.14 .00 -605.14 TOTAL TAXES 605.14 .00 (605.14) 0.0%
• USE OF MONEY & PROP FY ACTUAL FY BUDGET REMAINING % RECVD 9670-44-4411 INTEREST EARNED 3,482.58 .00 -3,482.58
TOTAL USE OF MONEY & PROP 3,482.58 .00 (3,482.58) 0.0%
CHARGES FOR SERVICES FY ACTUAL FY BUDGET REMAINING % RECVD 9670-46-4658 SPECIAL POLICE DEPT SERVICES 1,175.00 .00 -1,175.00 TOTAL CHARGES FOR SERVICES 1,175.00 .00 (1,175.00) 0
FY ACTUAL FY BUDGET REMAINING % RECVD
TOTAL FUND REVENUE 177,018.74 230,000.00 52,981.26 77.0%

CITY OF IONE

EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

RESTRICTED - POLICE FUND
ADMIN/FINANCE/HR FY ACTUAL FY BUDGET REMAINING % EXPEND 9670-65-5110 SALARIES & WAGES 3,083.43 4,183.00 1,099.57 73.7 9670-65-5211 HEALTH INS 1,303.58 1,230.00 -73.58 106
9670-65-5213 156.77 454.00 297.23 34.5
9670-65-5215 MEDICARE 44.43 61.00 16.57 72.8
9670-65-5216 SOCIAL SECURITY 220.56 259.00 38.44 85.2
9670-65-5218 CALIF SUI & ETT 50.27 25.00 -25.27 201.1
9670-65-5220 WORKERS COMP 152.00 152.00 0.00 100
9670-65-5223 LIFE INS & AD&D 57.51 .00 -57.51 0
9670-65-5225 VACATION CASH OUT 242.00 121.00 -121.00 200 9670-65-6111 OFFICE EXPENSE 690.99 48.00 -642.99 1439.6 9670-65-6120 SPECIAL DEPT 15.55 175.00 159.45 8.9
9670-65-6122 TRAINING 249.10 300.00 50.90 83
9670-65-6160 COMMUNICATIONS 376.42 190.00 -186.42 198.1 9670-65-6166 SOFTWARE 778.31 1,350.00 571.69 57.7
9670-65-6167 IT SERVICES 28.63 400.00 371.37 7.2
9670-65-6168 IT HARDWARE .00 80.00 80.00 0
9670-65-6170 UTILITIES 633.81 1,000.00 366.19 63.4
9670-65-6190 MAINT OF BLDG, STRUCT, GROUND 4.63 .00 -4.63 0 9670-65-6203 M&O EQUIP 25.00 250.00 225.00 10
9670-65-6211 PROF SERVICES .00 2,750.00 2,750.00 0
9670-65-6215 OTHER PROF SERV 260.29 600.00 339.71 43.4
9670-65-6220 OTHER CONTRACTUAL SERVICES 309.02 600.00 290.98 51.5 9670-65-6240 MEMBERSHIP 289.65 150.00 -139.65 193.1
9670-65-6250 TRAINING & TRAVEL 144.98 150.00 5.02 96.7
TOTAL ADMIN/FINANCE/HR 9,116.93 14,528.00 5,411.07 62.80 268.5%

POLICE FY ACTUAL FY BUDGET
9670-70-5110 SALARIES & WAGES 67,353.74 75.3
9670-70-5130 OVERTIME 5,129.65
9670-70-5211 HEALTH INS 11,870.77 68.9
9670-70-5213 PERS RETIMENT 14,828.79
9670-70-5215 MEDICARE 1,719.32 127.3
9670-70-5216 SOCIAL SECURITY 7,379.02 127.8
9670-70-5218 CALIF SUIT & ETT 560.72 142
9670-70-5219 TUITION REIMBURSEMENTS 607.50 .00
9670-70-5220 WORKERS COMP 2,958.75 2.25 99.9
9670-70-5223 LIFE INS & AD&D 525.01 .00
9670-70-5224 UNIFORM ALLOW 457.50 33.5
9670-70-5225 VACATION CASH OUT 3,480.00 200
9670-70-5298 CALPERS UNFUNDED 30,791.00 96.8
9670-70-6111 OFFICE 1,534.24
9670-70-6119 SAFETY EQUIP 3,742.27 83.2
9670-70-6120 SPECIAL DEPARTMENTAL 1,788.82 88.3
9670-70-6121 TRAINING SUPPLIES .00
9670-70-6122 TRAINING 654.75 29.1
9670-70-6123 STAFF RECRUIT 277.65 61.7
9670-70-6127 VOLUNTEER SUPP .00
9670-70-6140 CLOTHING 962.24
9670-70-6160 COMMUNICATIONS 4,635.89 84
9670-70-6163 IT SERVICES 36.84
9670-70-6166 SOFTWARE 580.93 85.7
9670-70-6167 IT HARDWARE .00
9670-70-6170 UTILITIES 665.29 14.4
9670-70-6190 MAINT OF BLDG, STRUCT, GROUND 41.63 .00 0
9670-70-6201 FUEL 7,680.44
9670-70-6202 VEHICLE MAINT 6,201.88
9670-70-6220 OTHER CONTRACTUAL SERVICES 89,022.34
9670-70-6240 MEMBERSHIP 85.50 225.00 38
9670-70-6250 TRAVEL, CONF 2,699.35 1,125.00
9670-70-8814 CAPITAL EQUIP 00 2,500.00
TOTAL POLICE 268,271.83 307,371.00 39,099.17
FY ACTUAL FY BUDGET REMAINING % EXPEND
TOTAL FUND EXPENDITURES 277,388.76 321,899.00 44,510.24 86.2%

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

RESTRICTED - FIRE FUND
SPECIAL BENEFITS ASSESSMENTS FY ACTUAL FY BUDGET REMAINING % RECVD 9675-40-4665 SPECIAL ASSESSMENTS 84,844.13 116,734.00 31,889.87 72.7 TOTAL SPECIAL BENEFITS ASSESSMENTS 84,844.13 - 116,734.00 31,889.87 72.7% USE OF MONEY & PROP FY ACTUAL FY BUDGET REMAINING % RECVD 9675-44-4411 INTEREST EARNED 4,323.82 .00 -4,323.82
TOTAL USE OF MONEY & PROP 4,323.82 .00 (4,323.82)
INTERGOVERNMENTAL FY ACTUAL FY BUDGET REMAINING % RECVD 9675-45-4501 MISCELLANEOUS REVENUE 6,448.31 .00 -6,448.31 TOTAL INTERGOVERNMENTAL 6,448.31 .00 (6,448.31)
CHARGES FOR SERVICES FY ACTUAL FY BUDGET REMAINING % RECVD 9675-46-4669 FIRE SPRINKLER INSPECTIONS 1,512.00 7,400.00 5,888.00 20.4 9675-46-4671 SPECIAL FIRE DEPT SERVICES 3,060.00 .00 -3,060.00 TOTAL CHARGES FOR SERVICES 4,572.00 7,400.00 2,828.00 61.8% FY ACTUAL FY BUDGET REMAINING % RECVD
TOTAL FUND REVENUE 100,188.26 124,134.00 23,945.74 80.7%

CITY OF IONE

EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024

RESTRICTED - FIRE FUND

ADMIN/FINANCE/HR FY ACTUAL
9675-65-5110 SALARIES & WAGES 4,105.26 -853.26
9675-65-5211 HEALTH INS 1,303.58 800.00 163
9675-65-5213 PERS 861.24 353.00 244
9675-65-5215 MEDICARE 56.53 47.00 -9.53
9675-65-5216 SOCIAL SECURITY 205.78 202.00 -3.78
9675-65-5218 CALIF SUI & ETT 55.92 2.00 -53.92 2796
9675-65-5223 LIFE INS AD&D 57.51 .00 -57.51
9675-65-5225 VACATION CASH OUT 330.00 165.00 200
9675-65-6111 OFFICE EXPENSE 737.80 48.00
9675-65-6120 SPEC DEPT 15.55 .00
9675-65-6122 TRAINING 249.11 300.00 50.89 83
9675-65-6160 COMMUNICATIONS 334.56 .00
9675-65-6166 SOFTWARE 773.31 57.3
9675-65-6167 IT SERVICES 28.63 400.00 7.2
9675-65-6168 IT HARDWARE .00 80.00
9675-65-6170 UTILITIES 633.83 63.4
9675-65-6190 MAINT OF BLDG, STRUCT, GROUND 4.63 .00 -4.63 0 9675-65-6203 M&O EQUIP 25.00 250.00 10
9675-65-6211 PROF SERVICES .00
9675-65-6215 OTHER PROF SERV 209.00 600.00 34.8
9675-65-6220 OTHER CONTRACTUAL SERVICES 332.63 600.00 55.4 9675-65-6240 MEMBERSHIP 289.65 193.1
9675-65-6250 TRAINING & TRAVEL 144.98 96.7
TOTAL ADMIN/FINANCE/HR 10,754.50 12,499.00

FIRE FY ACTUAL
9675-75-5110 SALARIES & WAGES 95,172.30 84.6
9675-75-5130 OVERTIME 4,619.12 25.7
9675-75-5211 HEALTH INS 14,651.91 74.5
9675-75-5213 PERS RETIRMT 8,269.52 49.9
9675-75-5215 MEDICARE 3,128.90
9675-75-5216 SOCIAL SECURITY 4,121.69 51
9675-75-5218 CALIF SUI & ETT 570.19 44.4
9675-75-5220 WORKERS COMP 3,970.75 3.25 99.9
9675-75-5223 LIFE INS & AD&D 175.86 .00
9675-75-5224 UNIFORM ALLOWANCE 161.51 30.8
9675-75-5225 VACATION CASH OUT 2,276.00 200
9675-75-5298 CALPERS UNFUNDED 20,527.00 96.8
9675-75-6111 OFFICE 271.69 181.1
9675-75-6119 SAFETY EQUIP. 2,007.39 -7.39 100.4
9675-75-6120 SPECIAL DEPT 815.37 116.5
9675-75-6121 TRAINING SUPPLIES .00 80.00 80.00 0
9675-75-6122 TRAINING 308.37 51.4
9675-75-6123 STAFF RECRUITMENT 440.00 .00 0
9675-75-6130 TOOLS & SM. EQUIP 698.51 174.6
9675-75-6140 CLOTHING/UNIFORM 1,373.25 858.3
9675-75-6160 COMMUNICATIONS 2,191.65 64.35 97.2
9675-75-6163 IT SERVICES 16.38 13
9675-75-6166 64.6
9675-75-6167 IT HARDWARE .00
9675-75-6170 91.5
9675-75-6190 MAINT OF BLDGS 80.5
9675-75-6201 40.1
9675-75-6202 VEHICLE MAINT. Mattre 41.3
9675-75-6203 MAINT & OPER - MEASURE M 19.1
9675-75-6215 PROF & SPEC SERV 6.2
9675-75-6220 OTHER CONTRACT SERVICES .00 0
9675-75-8814 NEW EQUIPMENT .00 0

TOTAL FIRE

FY ACTUAL FY BUDGET REMAINING
TOTAL FUND EXPENDITURES 189,680.41 264,888.00 75,207.59

CITY DF IONE
POLICE

IONE POLICE DEPARTMENT

STAFFING RECOMMENDATION

INTRODUCTION
City and Population Growth
• Current Staffing
• Police Department Investigations
• Traffic Issues
• City/Department Needs
• Budget Impact
Population Growth
City and
Year Units Population
2000 1081 2973
POPULATION growth
2010 1466 3746
2020 2104 5141

IONE POPULATION/RESIDENTIAL GROWTH
6000
5000
4000
3000
2000
1000
2000 2010 2020
•Population Residental Units

POPULATION GROWTH
• The 20-year change from 2000 to 2020
was 94.6%
• From 2020 through 2023, we saw both Wild
Flower and Castle Oaks add new sub-
divisions not counted in the 20-year ALL OF TONE
change
• The growth added more traffic

CALIFORNI
Current staffing IONE POLICE DEPARTMENT 23/24 FY
Chief of Police
Police staffing
John Alfred
Part Time
Sergeant
Admin Analyst
Carlo Sgroi Mark Harmon
Reserve Police
Officer
Bryan Campbell
Corporal Corporal
Fernando Legorreta Joseph Andriola
Police Officer Police Officer Police Officer Police Officer Chris Reeder James Howden Alondra Novoa Open Position
Police staffing
Shifts when fully staffed
Corporal Corporal
Swing Shift Swing Shift
1400-0200 1400-0200
Officer Officer Officer Officer
Day Shift Graveyard Day Shift Graveyard
0600-1800 1800-0600 0600-1800 1800-0600
Squad Squad
Current Staffing
• Currently allocated for 8 full-time staff, including
the Chief of Police.
• The national average is 2.4 Officers for every
1000 residents
• Based on the 2020 population, we should be at

12.33 Officers
Police Department
investigations
2023/2024 FY
Case Investigations
7/1/23 to 4/19/24
• 2 vehicle thefts, 1 recovered
• 5 child abuse investigations
• 8 drug investigations
• 6 probation violation investigations
4 felony, 20 misdemeanor warrant investigations
• 11 violation of court order investigations
• 1 murder investigation
• 2 attempted murder investigations
• 16 driving under the influence investigations
• 9 battery investigations
Case Investigations
7/1/23 to 4/19/24
• 26 domestic violence investigations
• 2 assault with a deadly weapon investigations
17 vehicle accident investigations (1 being fatal)
13 weapon violation investigations
• 5 child abuse (sexual) investigations
• 7 sex crime investigations
• 3 elder abuse investigations
• 5 burglary investigations
• 1 counterfeiting investigation
15 misdemeanor/felony theft investigations
Case Investigations
7/1/23 to 4/19/24
• 12 mental health commitment investigations
• 7 financial crime investigations
• 2 theft of power/communication lines investigations
13 vandalism investigations
• 8 drunk in public investigations
• 3 conspiracy to commit a felony investigations
12 outside agency assist
109 information reports completed
Case investigations
• More residents and traffic creates more investigations • Officers spend a large amount of time doing
investigations, taking them off the streets.
• Less patrol of neighborhoods and parks to deter
criminal behavior
• No time to conduct traffic enforcement
> Less community engagement
• No proactive approach to deter criminal behavior
Traffic Issues
Traffic Issues
7/1/23 to 4/19/24
• 7 hit-and-run investigations
• 10 traffic accident investigations
• 1188 traffic enforcement stops
• 103 traffic citations issued
Traffic Issues
• Not enough resources to conduct effective
traffic enforcement
• Officers are spending too much time on day-
shift doing investigation follow-up
• More traffic and residents, no added police
officers
Policing Trends

YEAR TOTAL TRAFFIC

INCIDENTS STOPS

POLICING TRENDS
2010 5948 1749
2020 8944 2534

INCIDENTS/ TRAFFIC ENFORCEMENT
2020
2010
1000 2000 3000 4000 5000 6000 7000 8000 9000
•TRAFFIC STOPS • INCIDENTS
Policing Trends
• The ten-year trend from 2010 to 2020
showed a 2996 call difference and 785
more traffic stops
• In 2020 we had COVID-19 hit our city but
still had a large amount of calls and stops
• More residents means more resources
needed for property/evidence storage
and department resources
City/Department
Needs
City/Department Needs
• Records Clerk position
• Someone at the front desk during business hours
• More efficient records processing
• Assist with property/evidence management
• Two new sworn positions
• Creation of a detective position to take the
caseload off the patrol officers
• Creation of a motor unit to focus on traffic issues
in our city
City/Department Needs
Records Clerk
• The records clerk will help the department better
connect with the community by having staff at
the front counter of the police department
• More efficient handling of records (currently
done by volunteers)
• Better management of the property/evidence
room
City/Department Needs
Additional Officers
• Patrol Officer function
• Respond to calls for service
• Proactive patrol of the city to deter criminal behavior • Community engagement
• Motor Officer function
• Assist schools with traffic issues during drop-off/pick-up times • Address traffic concerns around the city
• Correct driving behavior of motorists driving through the city • Detective function
• Follow-up on cases written by the patrol officers
• Prepare cases for prosecution for the District Attorney's Office budget
Amount
CFD- PD Total $654971
Budget/Funding
New positions $300889
Annual Contribution $230000

CFD - POLICE
TOTAL - $654,971
Annual contribution
New Positions

CFD - PD
100000 200000 300000 400000 500000 600000 700000
Budget/Funding
4 Year Cost
$230,000.00
28/29
$325,691.94
$310,022.04
$230,000.00
27/28
$319,305.82
$405,713.98
$230.000.00
26/27
$313,044.92
$495,019.80
$230,000,00
25/26
$306,906.78
$578,064.72
$0.00
$100,000.00 $200.000.00
$300,000.00
$400,000.00
$500,000.00
$600,000.00
• Contributions •Personnel Cost MCFD - PD

CITY OF SOME
POLICE
QUESTIONS?
OF
TONE

CITY OF IONE
IONE, CA 95640
FORN
F1
DATE: APRIL 25, 2024
TO: FINANCE COMMITTEE
FROM: JOHN ALFRED, CHIEF OF POLICE
SUBJECT: POLICE DEPARTMENT STAFFING RECOMMENDATION
RECOMMENDED ACTION:

Recommend the City Council approve additional staffing for the Police Department.

FISCAL IMPACT:

The fiscal impact of the requested positions will not come out of the general fund. All funding for the positions will be out of the CFD Police fund.

Department Position General Fund CFD Police Total Total Police Officer 100% General Fand CAD Poice 107,008
Police 100% $
Police Police Officer 0% 100% 100% $ 107,008 es es 107,008 Police Record Clerk 0% 100% 100% $ 86,873 86,873
BACKGROUND:

In the 20/21 fiscal year, the lone Police Department was allocated 9 full-time sworn positions.

With the retirement of Chief Busby, Sergeant Arnold was promoted to Chief of Police. During Chief Arnold's tenure, the 9th position was never filled. During the 21/22 fiscal year, the 9th position was deleted from the police budget.

DISCUSSION:

The lone Police Department has investigated numerous significant cases, including a homicide, during the last year. As the city grows, so does the need for additional staffing. Based on the national average of 2.4 officers for every 1000 residents, in 2020, the department should have had

12.33 police officers. The Police Department is currently staffed by 8 full-time police officers (that includes the Chief of Police), 1 Reserve Officer, and a part-time admin analyst. Our front desk is manned by volunteers who only work a few hours in the morning and only three days a week.

Traffic is another issue in the city that the Police Department is not able to address. Officers are tied up on dayshift doing investigations and handling calls for service instead of patrolling the streets to prevent crime. The Police Department is requesting two (2) new sworn police officer positions and one (1) records clerk position.

ATTACHMENTS:

None
City of lone
Personnel Budget - Input Table
Hours/ Total Employee ER Payroll Vacation Total Employee Department Position Rate Months Annual Salary Wages 21,000 ER PERS Taxes Workers' Comp Cashout Cost City Council Council Member 200 12 $ 2,400 $ 2,400 297 2,697 City Council Council Member 200 12 S 2400 S 2,400 $ 297 2,697 City Council Council Member 200 12 $ 2,400 $ 2,400 $ 297 2,697 City Council Council Member 200 12 $ 2,400 2,400 $ 297 2,697 City Council Council Member 12 $ 2,400 2.400 297 2,697
City Council 12,000 12,000 S 1,483 13,483
Planning Commission Planning Commission 400 1 $ 400 $ 400 $499 400 $ 50 S 499
City Clerk City Clerk 2,200 26,400 S 26,400 $ 2,349 31,097 12 $ 26,400
City Treasurer City Treasurer 200 12 $ 2,400 S 2,400 $ 2,993 Administration City Manager 135,200 21,000
Finance Finance Manager 92,821 21,000
Finance Accountant 980 21,000 us. 1,288.

Administration Management Analyst 21,000
Administration Admin. Assistant 21,000
Administration Grant Administrator
Rec Rec Coordinator
Administration Account Clerk
Building Official Building Official 60784 $ 26,00 $
Admin & Building 20,000
4/16/2024 12:58 PM Page 1 Q: BudgelFY 2024-20251Personnel Budget FY24-25 1,452,053 876,473 $ 172,674 $ 402,906 $ Total

17.049 2,557.35 $ 5,967 $ Admin Analyst Police
9,367 4,683 1,405.03 3,278 $ Part Time Police
86,874 Record Clerk Police
107,009 Police Officer Police
107,009 Police Officer Police
112,357 16,853.52 39,325 $ Police Officer Police
117,815 17,672.25 41,235 Police Officer Police
117,815 17,672.25 41,235 Police Officer Police
138,682 69,341 20,802.23 48,539 Police Officer Police
133,288 66,644 19,993.22 •es 45589 Police Officer Police 138,682 69,341 20,802.23 $ Police Officer Police
156,774 78,387 $ 23,516.11 $ 54,871 $ Police Sargeant Police 209,333 104,667 $ 31,399.96 5 73,266.57 $ Police Chief Police Total CFD Police COPS General Fund Position Department
Allocation as 2024-25 Budget
21,144 123,340 231,000 S 24,997 929,875 S 24,039 S 4,025 S 16,592 S 885,207 S Police 15,160 15,160 500 S Admın. Analyst Police
8,024 8.024 240 $ Part Time Police
$ 21,000 52,439 51.449 S 2080 $ Record Clerk Police
21,000 67,254 610 1,239 64,404 S 2080 $ 31 Police Oficer Police 21,000 67,254 .610 1,239 64,404 S 2080 $ Police Officer Police co 9. 21,000 3,571 68,492 ,610 2,477 64,404 S 2080 S = Police Officer Police As UA GA EA CA EA CA CA DA VA GA CA EA EA nnnnnnmu anasonannnannnnnno 21,000 71,917 1,691 2,601 67,624 $ 2080 $ Police Officer Police o oi CA V CA VA GA 71,917 1,691 2,601 2080 $ Police Officer Police 21,000 67,624 $
21,000 87,624 2,013 2,013 3,096 $ 80,502 $ 2080 $ Police Officer Police 21,000 3,571 83,252 1,957 3,011 78,283 $ 2080 $ Police Officer Police us vA 12,057 21,000 3,571 87,624 2,013 3,096 $ 2,013 80,502 S 2080 $ Police Officer Police 156,774 14,040 21,000 3,571 102,037 2,399 3,690 95,947 $ 2080 $ Police Sargeant Police 209,333 20,211 21,000 146,880 $ 146,879 2080 $ Police Chief Police Workars Comp s st ER PERS 21,000 Overtime Wages Corporal POST Rate Holıday Hours/ Year Annual Salary Hourly Rate Position Vacation Uniform ER Payroll Employee
Annual Total
Personnel Budget - Police Department
Cafeteria Plan 25000
Annual Total
Hourly or Annual Total Employee Uniform Workers' Vacation Employee Position Monthly Rate Hours Annual Salary Holiday Wages Overtime S 21,000 ER PERS Allowance Comp Cashout Cost Fire Chief 2,500 12 S 30,000 30,000 1,890 S 34,514
Fire Marshall 2,000 12 $ 24,000 24,000 GA 350 $ 1,512 28,027 Fire Engineer 26.59 2912 $ 77,430 $2,978.1 $ 80,408 S 15,000 $ 21,000 $ 10,259 $ 350 $ 5,065 $ 2,127 $ 141,838 Fire Engineer 20.84 2912 $ 60,686 $2,334.1 $ 63,020 $ 15,000 $ 21,000 $ 8,041 $ 350 $ 3,970 $ 1,667 $ 119,346 Fire Engineer 26.59 2912 $ 77,430 $2,978.1 $ 80,408 $ 15,000 $ 21,000 $ 10,259 $ 350 $ 5,065 $ 2,127 $ 141,838 Fire Engineer 20.84 2912 S 60,686 $2,334.1 $ 63,020 $ 15,000 $ 21,000 $ 8,041 11111113 3,970 S 1,667 $ 119,346 Paid call 100 80 $ 8,000 8,000 941 504 9,445
Paid call 100 80 $ 8,000 8,000 941 504 9,445
Paid call 100 80 $ 8,000 8,000 941 504 9,445
Paid call 100 80 S 8,000 TA LA LA LA LA 8,000 941 504 9,445 Paid call 100 80 $ 8,000 8,000 6A 941 504 9,445
Paid call 100 80 $ 8,000 8,000 941 504 9,445
Paid call 100 80 $ 8,000 8,000 941 504 9,445
Fire 386232 $ 10624 $ 396,857 60,000 $ 105,000 S 36,601 S 1,750 S 25,000 7,589 S 651,869 City of lone
Total Annual
Hourly Hours/ Employee ER Payroll Uniform Workers' Vacation Total Position Rate Months Annual Salary Standby Wages Overtime 21,000 ER PERS Taxes Allowance Comp Cashout Employee Cost Public Works Superintendent 36 74,901
Maintenance Worker 1 43,352 S 3,126 S
Maintenance Worker II 55,330 8,200 $ 63,530 $ 3,990 $
Maintenance Worker I1 8,200 $ 63,530 S 3990 S
Tempory Seasonal Help
Tempory Seasonal Help 850 $
Public Works 181,212 $ 16,400 S
116/2024 12:29 PM Page 1 Q BudgeriFY 2024-2025 Personnel Budget FY24-25

OF IONE

CITY OF IONE
IONE, CA 95640
G2
DATE: APRIL 25, 2024
TO: FINANCE COMMITTEE
FROM: JODI STENECK, FINANCE MANAGER
SUBJECT: COMMUNITY FACILITIES DISTRICT (CFD) RECOMMENDATION RECOMMENDED ACTION:

Staff direction regarding the special tax rate for 2024-25 Police, Fire and Landscape Maintenance portion of CFD's.

FISCAL IMPACT:

The fiscal impact will be determined by the decision of the City Council and is summarized below:

CFD yearly increase per documentation
Measured as the Consumer Price Index (CPI) increase between December of each year. [2] CFD No. 2005-2 & CFD No. 2009-3: Maximum Special Tax for services shall be increased based on the percentage change in the Consumer Price Index (CPI), with a maximum annual increase of four percent (4%) and a minimum annual increase of two percent (2%) per fiscal year.
[3] CFD No. 2006-1: Maximum Special Tax for services shall be increased based on the percentage change in the Consumer Price Index (CPI), but not exceeding an annual increase of four percent (4%) per fiscal year.

Recommendation of CFD Committee
Option #1
No special tax rate increase for 2024-25, use rate frozen since 2020-21 for all CFD's.

Assessed amount: $563,558.60 (0 increase over 2020-21)
Recommendation of staff
Approval of Option #2 or Option #3
Option #2
Special tax rate increase by a percentage using the Consumer Price Index 4% for all CFD's.

Option #3
No increase for CFD No. 2005-2 (IA #2 & #3) and CFD No. 2009-3 BACKGROUND:

The CFD's were established with the development agreements for Castle Oaks and Wildflower.

The intent of the special tax was to provide financial support for the Police and Fire Department as the increase in population would create a burden to the general fund. Landscape maintenance for Castle Oaks is also provided for in CFD NO 2005-2 (IA No. I), CFD No. 2009-3 & CFD No. 2005-2 (IA No. 3).
830 Units with CFD's for Police & Fire
Wildflower 204 @ $435.98 Does not include Lighting & Landscape Castle Oaks 151 @ $466.68 Does not include Lighting & Landscape Castle Oaks 475 @ $857.20 Includes Lighting & Landscape) Castle Oaks 215 @ 52.30 Lighting & Landscape only
The agreements specify that the special tax rate would increase as determined by the Consumer Price Index (CPI) and approved by the City Council.

DISCUSSION:

The CFD committee voted unanimously to recommend to City Council that there be no increase in CFD Special Taxes and continue with the 2020-2021 assessment rates.

City staff does not endorse this request as the applied services special tax levels have remained frozen at the fiscal year 2020-21 applicable levels, this is a revenue loss to the City of $103,723.56 over the last three fiscal years. During that period the consumer price index factor (CPI) has been over 4% the police and fire budgets have continued to rise.

The two new subdivisions, Castle Oaks and Wildflower represent 47% of the population. Current assessments account for less than 20% of public safety budgets, which puts the burden on the GF.

Options:

A - No increase for 2024-25
Levy = $563,558.60
Increase = $0.00
B - Increase the amount as determined by the Dec 2023 CPI, 4% Levy with 4% increase = $586,100.94
Increase = $22,542.34
C - Increase all CFD's excluding 2005-2 (IA No. 3)
Levy = $569,814.14
Increase = $6,255.54
ATTACHMENTS:

G2 - Staff Report CFD Committee recommendation
G2a - CFD Options for 2023-2024 Tax Roll & Revenue Loss CFD Proposed Tax Rate Adjustment Options
2023/2024 Assessment Options
Option 1 Option 2
Tax Assessment with0% increase per 12/21 CPI Tax Assessment with 4% increase per 12/22 CPI on all Opiomen with 4% merease per 1203 CPL: excluding 20052 12, 3 8 204 Units Taxed Applied Tax Units Taxed Applied Taxed Applied Name 2023-24 Rate Total Tax Name 2023-24 Tax Rate Total Tax Name 2023-24 Tax Rate Total Tax CFD No 2005-2 (IA #1) CFD No 2005-2 (IA #1) Castle
Castle Oaks & Edgebrook 140 S 446.68 $ 62,535.20 Castle Oaks & Edgebrook 140 $ 464.55 $ 65,036.61 140 $ 464.S5 S 65,036.61 CFD No 2005-2 (IA #2) CFD No 2005-2 (IA H2) CFD No 2005-2 (IA #2) Castle 4 Castle Oaks 11 S 446.68 $ 4,913.48 Castle Oaks 11 $ 464.55 $ 5,110.02 Oaks 11 S 464.55 S 5,110.02 CFD No 2005-2 (IA #2 & 2009-03) CFD No 2005-2 (IA #2 & 2009-03) CFD No 2005-2 (IA H2 & 2009-03) 5 Castle Oaks 143 $ 857.20 $ 122,579.60 Castle Oaks 143 $ 891.49 $ 127,482.78 Castle Oaks 143 $ 85720 $ 122,579.60 CFD No. 2005-2 (1A #3) CFD No. 2005-2 (1A #3) CFD No. 2005-2 (1A H3) 6 Castle Oaks 332 S 85720 $ 284,59040 332 $ 891.49 $ 295,974.02 332 $ 85720 $ 284,590.40 CFD No 2006-1 CFD No 2006-1 CFD No 2006-1
7 Wildflower 204 $ 435.98 $ 88,939.92 Wildflower 204 $ 453.42 $ 92,497.52 Wildflower 204 $ 453.42 S 22,497.52 8 Total Units Assessed 830 Total Units Assessed 830 Total Units Assessed 830 9 Total Tax Assemement $ 563,558.60 Total Tax Assemement $ 586,100.94 Total Tax Assemement $ 569,814.14 2020-2021 Assessment $ 563,558.60 2020-2021 Assessment $ 563,558.60 2020-2021 Assessmer S 563,558.60 Option 1 Increase Option 2 Increase $ 22,542.34 Difference 6,255.54 * Note
Figures represent total assements - which include lighting and landscape for CFD 2005-2 (IA #2 & 2009-03) G2a CFD Options for 2023-2024 Tax Roll
Scenario #1 - Breakdown of Police & Fire Rates
3% increase (excluding CFD 2005-02 IA3) and 7% decrease for CFD 2005-02 (IA 3) Current
2023-24 Assessment
Proposed
Name Units Taxed Tax Rate Toral Tax intenance
4 CDF No 2005-2 (IA #1) (Edgebrook) 140/5 44668 $ 62,53520 #### S CDF No 2005-2 (IA 42) (Castle Oaks) 44668 $ 68,788.72 #4#8 332 S 857.20 $284,59040 #ан
204/5 43598 $ 88,939.92 ####
CDF No2009-3 Castle Oaks
143| S 410.52 $ 58.704.36 #HHH
9 Total Units Assessed 973
10 Total Tax Assemement $ 563,558.60 HHHH
11 Loss of Revenue
Scenario #1 compared to 2022-23 (no increase)
Scenario #1 compared to +3% excluding 2005-02 (1A 43)
Scenario #1 compared to +2% increase
3rd Year
2026/27 Assessment
Proposed
Units Taxed Tax Rate Total Tax intenance
4 CDF No 2005-2 (IA #1) (Edgebrook) #REF! #REFI NA
5 CDF No 2005-2 (IA #2) (Castle Oaks) 1541 HREF! NA
G CDF No 2005-2 (IA H3) (Castle Oaks) #REFI #REF! #**H
7 CFD No. 2006-1 (Wildflower) HREFI NA
8 CDF N020093 Castle Oaks #REF!
#REFI
10 Total Tax Assemement HREE! ##*
11 Loss of Revenue 5 Year Totals
Scenario #1 compared to 2022-23 (no increase) HREF! ### Scenario #l compared to +3% excluding 200S-02 (IA #3) HREF! ### = Scenario #1 compared to +2% increase to all HREF! ### G2a CFD Options for 2023-2024 Tax Roll
CFD Proposed Tax Rate Adjustment Options
Tax Revenue Loss since 2020-2021
2021/2022 2022/2023 2023/2024
Tax Assessment with 2% inerease per 1272 CPI Tax Assessment with 4% increase per 12/22 CPI Tax Assessment with 4% increase per 12/22 CPI Units
Units Taxed Applied Tax Units Taxed Applied Taxed Applied Name 2023-24 Rate Total Tax Name 2023-24 Tax Rate Total Tax Name 2023-24 Tax Rate Total Tax CFD No 2005-2 (IA H1) CRD No 2005-2 (IA #1) CRD No 2005-2 (IA #1) Castle Castle Oaks & Edgebrook 140 $ 455.62 $ 63,786.80 Castle Oaks & Edgebrook 140 $ 473.84 $ 66,337.60 Oaks & Edgebrook 140 $ 492.80 S 68,992 00 CFD No 2005-2 (IA #2) CFD No 2005-2 (IA #2) CFD No 2005-2 (IA #2) Castle Castle Oaks 11 S 455.62 S 5,011.82 Castle Oaks I1 S47384 $ 5,212.24 Oaks 11 S 492.80 S 5,420.80 CFD No 2005-2 (IA #2 & 2009-03) CFD No 2005-2 (IA #2 & 2009-03) CFD No 2005-2 (IA #2 & 2009-03) Castle Oaks 143 $ 874.35 $ 125,032.05 Castle Oaks 143 $ 909.33 $130,03419 Castle Oaks 143 $ 945.70 $ 135.235.10 CFD No. 2005-2 (1A #3) CFD No. 2005-2 (1A #3) CFD No. 2005-2 (1A #3) Castle Oaks 332 S 87435 $ 290,28420 332 $ 909.33 $ 301,897.56 332 $ 945.70 $ 313.972.40 CFD No 2006-1 CFD No 2006-1 CPD No 2006-1
Wildflower 204 $ 444.69 $ 90.716.76 Wildflower 204 $ 462.48 S 94.345.92 Wildflower 204 $ 480.98 S 98.119.92 Total Units Assessed 830 Total Units Assessed 830 Total Units Assessed [Total Tax Assemement $ 574,831.63 Total Tax Assemement $ 597,827.51 Total Tax Assemement 621,740.22 2021/2022 Assessment $ 563,55860 2022-2023 Assement $ 563,558.60 2023-2024 Assement S S63,558.60 Difference $ 11,273 03 Difference $ 34,268.91 Difference $ 58,181.62 * Note Total Revenue Loss $ 103,723.56
Figures represent total assements - which include lighting and landscape for CFD 2005-2 (IA #2 & 2009-03) G2a CFD Options for 2023-2024 Tax Roll
Scenario #1 - Breakdown of Police & Fire Rates
3% increase (excluding CFD 2005-02 IA3) and 7% decrease for CFD 2005-02 (IA 3) Current
2023-24 Assessment
Proposed
Name Units Taxed Tax Rate Total Tax intenance
CDF No 2005-2 (IA #1) (Edgebrook) 140k S 44668 $ 62,535.20 #### CDF No 2005-2 (IA H2) (Castle Oaks) IseS 44668S 68,78873 ## CDF No 2005-2 (IA 43) (Castle Oaks) 332$ 857.20 $284,590.40 ### CFD No. 2006-1 (Wildflower) 2041 $ 435.98 $ 88,939.92 #### CDF No2009-3 Castle Oaks
143| S 410.52 $ 58.704.36 #HHH
Total Units Assessed
Total Tax Assemement $ 563,558.60 #H#
Loss of Revenue
Scenario #1 compared to 2022-23 (no increase)
Scenario #1 compared to +3% excluding 2005-02 (1A H3)
Scenario #1 compared to +2% increase
3rd Year
2026/27 Assessment
Proposed
Units Taxed Tax Rate Total Tax intenance
CDF No 2005-2 (IA #1) (Edgebrook) HREF! #REFI NA
CDF No 2005-2 (IA #2) (Castle Oaks) HREFI HREF!
CDF No 2005-2 (IA 43) (Casile Oaks) 3320 #REF! HREFI ###* CFD No. 2006-1 (Wildflower) 204 #REF! HREF NA
CDF No2009-3 Castle Oaks #REFI
#REFI
Total Tax Assemement HRER!
Loss of Revenue 5 Year Totals
12 Scenario #I compared to 2022-23 (no increase) HREF!
13 Scenario #1 compared to +3% excluding 2005-02 (1A #3) #REF! #*# 14 Scenario #fl compared to +2% increase to all #REF! ### G2a CFD Options for 2023-2024 Tax Roll
City of lone
2023-24 Revenue Budget Amendments

GENERAL FUND
ACCOUNT # DESCRIPTIONS 3rd Ort Actual FY Budget Projected YE Budget Amend. 1111-41-4111 CURRENT SEC/UNSEC PROP TAX 617,644 1,100,000 $ 1,200,000 100,000 1111-41-4112 PROPERTY TAX IN LIEU OF VLF 787,676 S 1,378,560 $ 1,553,490 $ 174,930 1111-41-4151 TOT - TRANSIENT OCCUPANCY TAX $ 1,727 $ 19,000 $ 2,000 $ (17,000) 1111-41-4171 REAL PROPERTY TRANSFER TAX $ 14,932 $ 50,000 $ 20,000 $ (30,000) 1111-41-4172 SALES TAX PUBLIC SAFETY $ 5,309 $ 13,000 $ 8,000 $ (5,000) 1111-42-4221 CONSTRUCTION PERMITS $ 101,769 $ 180,000 $ 125,000 $ (55,000) 1111-42-4281 CONCEALED WEAPONS PERMITS $ 2,903 $ 2,500 $ 4,000 $ 1,500 1111-43-4311 VEHICLE CODE FINES $ 1,082 $ 1,000 $ 100 $ (900) 1111-45-4560 GRANT REVENUE - STATE $ 147,157 $ $ 147,157 $ 147,157 1111-45-4564 AB3229 (COPS) REVENUE 158,468 $ 162,000 $ 202,000 $ 40,000 1111-46-4622 PLANNING/ENGINEERING REIMB - $ 30,000 $ - $ (30,000) 1111-46-4641 BUILDING INSPECTION FEES $ 5,871 $ 1,000 1 $ 8,000 $ 7,000 1111-46-4642 PLANNING FEES 2,410 $ 8,500 $ 5,000 $ (3,500) 1111-46-4645 POOL REVENUE $ 5,603 $ - S 15,000 $ 15,000 1111-46-4658 SPECIAL POLICE DEPT SERVICES $ 4,411 $ . S 4,500 $ 4,500 1111-46-4671 SPECIAL FIRE DEPT SERVICES $ 18,504 $ 100,000 $ 25,000 $ (75,000) 1111-47-4705 INSURANCE REIMBURSEMENTS $ 5,780 $ - $ 5,800 $ 5,800 1111-47-4791 MISC REIMBURSEMENTS 19,200 $ 3,500 S 20,000 $ 16,500 1111-47-4793 MARKETING/PROMOTIONS 2,272 $ $ 2,272 $ 2,272 TOTAL GENERAL FUND REVENUE 1,902,718 3,049,060 S 3,347,319 s 298,259

GAS TAX FUND
ACCOUNT # DESCRIPTIONS FY Budget Projected YE Budget Amend 2111-45-4501 OTHER GOVERNMENTAL AGENCIES 158,400 $ 158,400 $ 158,400 2111-45-4521 HUTF - GAS TAX 2106 53,090 $ 40,000 $ 75,000 $ 35,000 2111-45-4524 HUTF - GAS TAX 2105 36,790 44,000 $ 50,000 $ 6,000 2111-45-4525 HUTF - GAS TAX 2103 56,397 62,000 $ 75,000 $ 13.000 TOTAL GAS TAX FUND REVENUE 304,677 S 146,000 S 358,400 212,400

WWTP - OPER & MAINT
ACCOUNT# DESCRIPTIONS FY Budget Projected YE Budget Amend 3111-48-4805 SEWER SERVICE CHARGES $ 736,778 $ 912,000 $ 982,000 $ 70,000 3111-48-4823 MISCELLANEOUS REIMBURSEMENT $ 5,780 $ - $ 6,000 $ 6,000 3111-48-4840 SEWER DELINQUENT CHARGES 59,301 $ 34,000 $ 84,000 50,000 TOTAL SEWER FUND REVENUES 801,859 946,000 1,072,000 126,000

SEWER CIP FUND
ACCOUNT # DESCRIPTIONS FY Budget Projected YE Budget Amend 3121-48-4850 SEWER SERVICE CHARGES $ 184,899 $ 80,000 $ 206,000 $ 126,000 3121-48-4855 IMPACT FEES (SEWER CONNECT) 161,740 $ 100,000 200,000 $ 100.000 TOTAL SEWER CIP REVENUES 346,639 180,000 406,000 226,000

TERTIARY FUND
ACCOUNT # DESCRIPTIONS FY Budget Projected YE Budget Amend 3131-48-4810 TERTIARY PLANT ARSA $ 17,648 125,000 $ 80,000 $ (45,000) 3131-48-4811 TERTIARY PLANT CDCR 109,999 $ 109,999 $ 109,999 125000 $ 189,999
TOTAL TERTIARY REVENUE 127,647 64,999

CITY OF IONE
2023 - 24 Expense Budget Amendments

GENERAL FUND
CITY COUNCIL 3rd Qrt Actual FY Budget Projected YE Budget Amend. 6122 TRAINING $ 10,000 $ 1,500 $ (8,500)
6160 COMMUNICATIONS $ 1,200 %, 2,500 $ 1,500 $ (1,000)
6250 TRAVEL, CONFERENCES & MEETINGS 5,500 1,000 (4,500) TOTAL CITY COUNCIL $ 1,987 $ 18,000 4,000 $ (14,000)
CITY CLERK 3rd Ort Actual Fy Budget Projected YE Budget Amend. 6111 OFFICE EXPENSE $ 150 $ 6,000 $ 500 $ (5,500)
6215 PROF & SPEC SERV. - OTHER $ 4,500 500 $ (4,000)
TOTAL CITY CLERK 150 % $
10,500 1,000 (9,500)
ADMIN/FINANCE/HR 3rd Ort Actual FY Budget Projected YE Budget Amend. 5110 SALARIES & WAGES REG EMPLOYEES $ 255,58 $ 360,954 $ 340,954 $ (20,000) 5211 HEALTH INS 35,858 71,176 $ 51,176 $ (20,000)
5213 PERS RETIREMENT 17,638 39,163 $ 26,163 $ (13,000)
5216 SOCIAL SECURITY EXPENSE 15,259 22,379 $ 20,379 $ (2,000) 5223 AD&D/LIFE INSURANCE 690 $ - S 1,000 $ 1,000
5298 CALPERS UNFUNDED LIABILITY 51,398 $ 53,034 $ 51,398 $ (1,636) 6111 OFFICE EXPENSE 11,308 570 $ 15,070 $ 14,500
6120 SPECIAL DEPARTMENTAL EXPENSE 208 $ 2,100 $ 400 $ (1,700) 6123 STAFF RECRUITMENT $ 485 $ - $ 700 $ 700
6150 ADVERTISING 16 - $ 100 $ 100
6160 COMMUNICATIONS 5,250 $ 2,280 $ 7,280 $ 5,000
6167 IT SERVICES 344 4,800 $ 500 $ (4,300)
6168 IT HARDWARE S $ 960 $ 160 $ (800)
6203 M&O EQUIP $ 1,419 $ 5,000 $ 2,000 $ (3,000)
6215 PROF & SPEC SERV. - OTHER 38,844 $ 14,400 $ 44,400 $ 30,000 6240 MEMBERSHIPS AND DUES 3,576 1,800 $ 4,300 $ 2,500
9231 BANK CHARGES/PROCESSING FEES 630 $ 850$ 850
TOTAL ADMIN/FINANCE/HR $ 433,364 578,616 $ 566,830 (11,786) LEGAL 3rd Ort Actual FY Budget Projected YE Budget Amend. 6210 PROF & SPEC SERVICES-ATTORNEY $ 65,873 $ 38,000 $ 88,000 $ 50,000 6212 PROF SERVICES-HUMAN RESOURCES 3,098 $ 12,000 $ 5,000 $ 17,000) TOTAL LEGAL $ 68,971 $ 50,000 93,000 $ 43,000
POLICE 3rd Qrt Actual FY Budget Projected YE Budget Amend. 5110 SALARIES & WAGES REG EMPLOYEES $ 477,665 $ 660,731 $ 640,731 $ (20,000) 5130 OVERTIME EXPENSE $ 29,700 $ 21,247 $ 25,247$ 4,000 5213 PERS RETIREMENT $ 54,270 $ 93,265 $ 73,265 $ (20,000) 5216 SOCIAL SECURITY EXPENSE 27,536 $ 42,283 $ 37,283 $ (5,000) 5223 AD&D/LIFE INSURANCE $ 642 $ - S 1,000 $ 1,000
5224 UNIFORM ALLOWANCE $ 3,393 $ 9,035 $ 4,535 $ (4,500) 5298 CALPERS UNFUNDED LIABILITY 64,069 66,293 $ 64,069 $ (2,224) 6111 OFFICE $ 2,846 $ 1,375 $ 4,000 2,625
6119 SAFETY EQUIPMENT $ 4,574 $ 5,500 $ 10,000 $ 4,500
6120 SPECIAL DEPARTMENTAL $ 4,285 $ 2,475 $ 5,475 $ 3,000 6140 CLOTHING / UNIFORM-NON-PAYROLL 1,950 $ 275 $ 2,675 $ 2,400 6160 COMMUNICATIONS $ 6,732 $ 6,749 $ 8,749 $ 2,000
6163 IT SERVICES $ 45 $ 4,400 $ 100 $ (4,300)
6170 UTILITIES 813 $ 5,646$ 1,146 $ (4,500)
6201 FUEL $ 13,337 $ 13,750 $ 17,750 $ 4,000
6202 VEHICLE MAINT $ 7,124 $ 6,600 9,600 $ 3,000
6220 OTHER CONTRACTUAL SERVICES $ 110,388 $ 110,000 $ 150,000 $ 40,000 6250 TRAVEL, CONF 3,492 _ 1,37: 3,000
TOTAL POLICE $ 812,861 $ 1,050,995 1,060,000 $ 9,001
FIRE 3rd Qrt Actual FY Budget Projected YE Budget Amend. 5215 MEDICARE EXPENSE $ 297 $ - $ 400 $ 400
5216 SOCIAL SECURITY EXPENSE $ $ $ 1,500 $ 1,500
5220 WORKERS COMP $ - $ 900 $ 900
5223 AD&D/LIFE INSURANCE $ - $ 700 $ 700
6111 OFFICE 450 1,250 $ 800
6119 SAFETY EQUIPMENT 6,000 $ 5,000 $ (1,000)
6120 SPECIAL DEPARTMENTAL EXPENSE $ 2,100 $ 2,600 $ 500 6121 TRAINING SUPPLES $ 240 $ 1,440 $ 1,200
6130 TOOLS & SMALL EQUIP 1,200 $ 3,200 $ 2,000
6140 CLOTHING / UNIFORM 480 $ 5,480 $ 5,000
6160 COMMUNICATIONS 6,768 $ 8,768 2,000
6166 SOFTWARE PROGRAMS 3,900 $ 700 $ (3,200)
6170 UTILITIES $ 9,600 $ 13,600 $ 4,000
6190 MAINT OF BLDGS, STRUCT, GROUND $ 7,200 $ 8,200 $ 1,000 6201 FUEL 24,000 $ 16,000 $ (8,000)
6202 VEHICLE MAINT 30,000 $ 18,000 $ (12,000)
6203 MAINT & OPERATIONS - EQUIPMENT S 16 6,000 $ 500 $ (5,500) 6215 PROF & SPEC SERV. - OTHER $ 1,200 $ 500 $ (700)
TOTAL FIRE $ $ 99,138 88,738 $ (10,400)
PLANNING 3rd Ort Actual FY Budget Projected YE Budget Amend. 6150 ADVERTISING $ 1,312 $ 500 $ 1,700 $ 1,200
6213 PROF & SPEC SERVICES-PLANNER $ 5,700 $ 45,000 $ 10,000 $ (35,000) 6215 PROF & SPEC SERV. - OTHER $ 2,005 $ 12,000 5,000 $ (7,000) TOTAL PLANNING $ 9,017 $ 57,500 16,700 $ (40,800)
BUILDING INSPECTION 3rd Qrt Actual FY Budget Projected YE Budget Amend. 5110 SALARIES & WAGES REG EMPLOYEES $ 89,350 $ 135,814 $ 120,814 $ (15,000) 5211 HEALTH INS $ 14,544 31,160 $ 20,160$ (11,000)
5213 PERS RETIREMENT 5,695 14,736 $ 7,736 $ (7,000)
5215 MEDICARE EXPENSE 1,082 1,969 $ 1,469 $ (500)
5216 SOCIAL SECURITY EXPENSE 4,614 $ 8,420 $ 6,420 $ (2,000) 5218 CALIF SUI & ETT 234 $ 625 $ 325 $ (300)
5223 AD&D/LIFE INSURANCE 152 - $ 200 $ 200
6111 OFFICE EXPENSE 895 500 $ 1,200 $ 700
6122 TRAINING $ 585 $ 2,500 $ 1,000 $ (1,500)
6140 CLOTHING/UNIFORM $ 375 - $ 400 $ 400
6160 COMMUNICATIONS $ 1,692 $ 500 $ 2,300 $ 1,800
6166 SOFTWARE PROGRAMS 549 $ 4,500 $ 800 $ (3,700)
6190 MAINT OF BLDGS, STRUCT, GROUND - $ 3,500 $ 1,000 $ (2,500) 6201 FUEL $ 422 $ $ 600 $ 600
6216 PROF SERVICES - BLDG INSPECTOR $ 3,792 $ 10,000 $ 6,000 $ (4,000) 6220 OTHER CONTRACT SERVICES $ 763 $ 1,000 $ 1,000
TOTAL BUILDING INSPECTION $ 124,744 $ 29,24 171,424 $ (42,800) ENGINEERING 3rd Ort Actual FY Budget Projected YE Budget Amend. 6212 PROF & SPEC SERVICES-ENGINEER $ 43,201 $ 75,000 $ 60,000 $ (15,000) 6225 ENGINEER SERVICES-BILLABLE 41,527 $ 15,000 55,000 40,000 TOTAL ENGINEERING $ 84,728 $ 90,000 $ 115,000 25,000
PUBLIC WORKS 3rd Qrt Actual FY Budget Projected YE Budget Amend. 5110 SALARIES & WAGES REG EMPLOYEES $ 103,748 $ 178,999 $ 138,999 $ (40,000) 5130 OVERTIME EXPENSE $ 5,296 $ 3,557 $ 7,557 $ 4,000
5211 HEALTH INS $ 21,405 $ 44,280 $ 30,280 $ (14,000)
5213 PERS RETIREMENT $ 5,657 $ 21,695 $ 10,695 $ (11,000) 5223 AD&D/LIFE INSURANCE 219 $ - S 500 $ 500
6111 OFFICE EXPENSE $ 294 $ - $ 500 $ 500
6120 SPECIAL DEPARTMENTAL EXPENSE $ 663 $ 500 $ 1,000 $ 500 6123 STAFF RECRUITMENT $ 716 $ - $ 800 $ 800
6130 TOOLS & SMALL EQUIP 1,429 $ 800 $ 2,000 $ 1,200
6160 COMMUNICATIONS 1,312 650 $ 1,850 $ 1,200
6166 SOFTWARE PROGRAMS 4,763 $ 2,000 $ 6,000 $ 4,000
6168 IT HARDWARE $ 17 $ 1,200 $ 200 $ (1,000)
6190 MAINT OF BLDGS, STRUCT, GROUND $ 61,298 $ - $ 75,000 $ 75,000 6195 BEAUTIFICATION 1,600 $ 15,000 $ 3,000 $ (12,000)
6202 VEHICLE MAINT $ 3,033 $ 25,000 $ 5,000 $ (20,000)
6203 MAINT & OPERATIONS - EQUIPMENT $ 13,331 $ 6,000 $ 18,000 $ 12,000 6220 OTHER CONTRACT SERVICES $ 334 $ - $ 500 $ 500
6240 MEMBERSHIPS AND DUES 17,225 $ 3,500 17,225 $ 13,725 TOTAL PUBLIC WORKS $ 242,340 $ 303,181 319,106 $ 15,925 CITYWIDE SERVICES 3rd Ort Actual FY Budget Projected YE Budget Amend. 5225 HEALTH INS. - RETIREE $ 70,489 $ 45,000 $ 95,000 $ 50,000 6111 OFFICE EXPENSE $ 1,997 $ 2,500 $ 2,500
6112 PAYROLL PROCESSING FEE $ 4,744 $ is isis 6,500 $ 6,500 9231 BANK CHARGES/PROCESSING FEES $ 9,097 $ 15,000 12,000 TOTAL CITYWIDE SERVICES $ 86,327 $ 45,000 • $ 116,000 71,000 TOTAL FUND EXPENDITURES $ 1,929,779 $ 2,517,158 $ 2,551,798 $ 34,640

GAS TAX FUND
ADMIN/FINANCE/HR 3rd Ort Actual FY Budget Projected YE Budget Amend. 5213 PERS RETIREMENT $ 627 $ 6,839 $ 839 $ (6,000)
5223 LIFE INS & AD&D $ 115 - $ 160 $ 160
6111 OFFICE EXPENSE 1,382 $ 95 $ 1,795 $ 1,700
6160 COMMUNICATIONS $ 753 $ 380 $ 980 $ 600
6167 IT SERVICES $ 67 $ 800 $ 100 $ (700)
6168 IT HARDWARE $ - $ 160 $ 60 $ (100)
6240 MEMBERSHIP & DUES 579 $ 300 $ 700 $ 400
TOTAL ADMIN/FINANCE/HR $ 3,523 $ 8,574 $ 4,634 $ (3,940) ENGINEERING 3rd Qrt Actual FY Budget Projected YE Budget Amend. 6212 PROF & SPEC SERV. ENG $ 5,341 $ 25,000 $ 10000 $ (15,000) TOTAL ENGINEERING $ 5,341 25,000 10,000 (15,000)
PUBLIC WORKS 3rd Qrt Actual Fy Budget Projected YE Budget Amend. 5130 OVERTIME $ 1,857 $ 1,217 $ 2,517 $ 1,300
5211 HEALTH INS $ 6,204 $ 12,300 $ 8,300 $ (4,000)
5213 PERS $ 1,473 4,195 $ 2,195 $ (2,000)
6120 SPECIAL DEPT 2,219 $ - $ 2,500 $ 2,500
6160 COMMUNICATIONS $ 1,181 $ 650 $ 1,650 $ 1,000
6166 SOFTWARE $ 256 $ 500 $ 500 $
6170 UTILITIES $ 4,777 $ 25,000 $ 7,000 $ (18,000)
6201 FUEL $ 1,584 $ 1,500 $ 2,200 $ 700
TOTAL PUBLIC WORKS $ 19,551 $ 45,362 $ 26,862 $ (18,500) TOTAL FUND EXPENDITURES $ 28,415 $ 78,936 $ 41,496 (37,440)

WWTP-OPER & MAINT
ADMIN/FINANCE/HR 3rd Ort Actual FY Budget Projected YE Budget Amend. 5110 SALARIES & WAGES $ 59,851 $ 63,028 $ 83,028 $ 20,000 5211 HEALTH INS $ 11,410 $ 22,140 $ 15,140 $ (7,000)
5213 PERS $ 2,725 $ 6,839 $ 4,839 $ (2,000)
5223 LIFE INS & AD&D $ 230 $ - $ 300 $ 300
6111 OFFICE EXPENSE 9,159 $ 190 $ 11,190 $ 11,000
6120 SPECIAL DEPT $ 133 $ 700 $ 200 $ (500)
6160 COMMUNICATIONS 1,575 $ 760 $ 2,160 $ 1,400
6163 IT SERVICES 115 $ 1,600 $ 200 $ (1,400)
6166 SOFTWARE 3,113 $ 4,000 $ 4,000
6240 MEMBERSHIP & DUES $ 600 % 1,600 $ 1,000
1,159
9231 BANK CHARGES/PROCESSING FEES $ 2,941 $ 4,000 $ 4,000 TOTAL ADMIN/FINANCE/HR $ 92,411 $ 95,857 $ 126,657 $ 30,800 PUBLIC WORKS 3rd Ort Actual FY Budget Projected YE Budget Amend. 5110 SALARIES & WAGES $ 11,305 $ 13,023 $ 15,023 $ 2,000 5211 PERS $ 491 $ 1,413 $ 713 $ (700)
5215 SOCIAL SECURITY 414 $ 807 $ 557 $ (250)
6111 OFFICE EXPENSES $ 1,002 $ - $ 1,400 $ 1,400
6113 CHEMICALS 97,365 $ 35,000 $ 125,000 $ 90,000
6126 SWRCB PERMIT FEE 37,348 $ - $ 37,000 $ 37,000
6160 COMMUNICATIONS 1,194 650 $ 1,550 $ 900
6166 SOFTWARE 1,162 1,000 $ 1,500 $ 500
6170 UTILITIES 84,955 18,200 $ 113,200 $ 95,000
6190 MAINT OF BLOGS STRUCT & GROUND $ 984 - $ 1,300 $ 1,300 6193 MAINT OF COLLECTION SYSTEM $ 67,796 $ $ 80,000 $ 80,000 6202 VEHICLE MAINT 180 $ - $ 200 $ 200
6203 REPAIR & MAINT 86,775 $ - $ 115,000 $ 115,000
6220 OTHER CONTRACT SERVICES 25,848 - $ 23,000 $ 23,000 8813 CAPITAL OTHER $ 45,637 $ 50,000 60,000 $ 10,000
TOTAL PUBLIC WORKS $ 462,456 120,093 575,443 $ 455,350
TOTAL FUND EXPENDITURES $ 554,867 $ 215,950 $ 702,100 $ 486,150

TERTIARY PLANT FUND
TERTIARY PLANT EXPENDITURES 3rd Ort Actual FY Budget Projected YE Budget Amend. 3131-50-6170 UTILITIES 3,867 $ $ 5,500 $ 5,500
TOTAL TERTIARY PLANT EXPENDITURES $ 3,867 $ $ 5,500 $ 5,500 LEGAL 3rd Qrt Actual FY Budget Projected YE Budget Amend. 3131-68-6221 PROF SERVICES - LEGAL 50,102 45,000 $ 65,000 $ 20,000 TOTAL LEGAL 50,102 $ 45,000 $ 65,000 $ 20,000
ENGINEERING 3rd Qrt Actual FY Budget Projected YE Budget Amend. 6212 PROF & SPEC SERV. - TERTIARY $ 3,456 $ 15,000 $ 5,000 $ (10,000) 3131-90-6215 PROF & SPEC SERVICE $ 8,701 $ - $ 10,000 $ 10,000 6220 PROF SERVICES - TERTIARY 63,471 $ 155,000 $ 85,000 $ (70,000) TOTAL ENGINEERING in es 75,628 $ 170,000 $ 100,000 (70,000) $
PUBLIC WORKS 3rd Qrt Actual FY Budget Projected YE Budget Amend. 6170 UTILITIES 174 $ - $ 250$ 250
6215 PROF SERVICES $ 225,203 $ 427,500 $ 327,500 $ (100,000) 6240 MEMBERSHIP & DUES $ 413 $ 550 $ 550
TOTAL PUBLIC WORKS 225,790 427,500 328,300 $ (99,200)
TOTAL FUND EXPENDITURES $ 355,387 $ 642,500 $ 498,800 $ (143,700)

SWIMMING POOL

PUBLIC WORKS YTD ACTUAL BUDGET PROJECTED YE BUDGET AMEND 5110 SALARIES & WAGES $ 11,278 $ 12,820 15,820 $ 3,000
6215 PROF SERVICES $ 20,000
18,614 30,020 $
TOTAL PUBLIC WORKS $ 29,89: 12,820 $ 35,820 23,000
TOTAL FUND EXPENDITURES $ 29,892 $ 12,820 $ 35,820 $ 23,000 2023-24 Budget Amendments
General Fund
Rev Budget Amendment $ 298,259.00
Expense Budget Amend. $ (34,640.00)
Difference 263,619.00
Gas Tax
Rev Budget Amendment $ 212,400.00
Expense Budget Amend. 37,440.00
Difference $ 249,840.00

WWTP O&M
Rev Budget Amendment $ 126,000.00
Expense Budget Amend. (486,150.00)
Difference (360,150.00)
Sewer CIP
Rev Budget Amendment $ 226,000.00
Expense Budget Amend.

Difference $ 226,000.00
Tertiary
Rev Budget Amendment $ 64,999.00
Expense Budget Amend. 143,700.00
Difference 208,699.00
Swimming Pool
Rev Budget Amendment $
Expense Budget Amend. $ (23,000.00
Difference $ (23,000.00)
Balance from GF