Ione City Council
May 7, 2024

REGULAR MEETING STARTS AT 6:00 PM
Mayor Alison LaFayne
Vice Mayor Diane Wratten
Councilmember Dominic Atlan
Councilmember Jack Mitchell
Councilmember Stacy Rhoades
AT 1 E. MAIN STREET, IONE, CA 95640

AND VIA ZOOM
The City of Ione is inviting you to a scheduled Zoom meeting.

Join Zoom Meeting
https://zoom.us/j/2351961316?pwd=d3lWTW0zbVJLblpQNXBDQWtpZkRyUT09 Meeting ID: 235 196 1316
Passcode: 95640
Tuesday, May 7, 2024
6:

THE CITY OF IONE IS A GENERAL LAW CITY DEDICATED TO PROVIDING LEADERSHIP,

ACCOUNTABILITY, AND FISCAL INTEGRITY WHILE PROMOTING ECONOMIC OPPORTUNITIES AND MAINTAINING A HIGH QUALITY OF LIFE FOR OUR CITIZENS.

PLEASE LIMIT PUBLIC COMMENT/TESTIMONY TO FOUR MINUTES
Gov’t. Code §54954.3
The Ione City Council welcomes, appreciates, and encourages participation in the City Council Meeting. The City Council reserves the right to reasonably limit the total time for public comment on any particular noticed agenda item as it may deem necessary.

Full staff reports and associated documents are available for public review at the Office of the City Clerk, City Hall, 1 E. Main Street, Ione, CA. Hard copies may be obtained for $3.60 for pages 1- 5 and $.45 for each additional page. Documents that are not available when the agenda is posted will be made available for public review at the meeting.

A. ROLL CALL
B. CLOSED SESSION: None
If all matters are not completed prior to the regular meeting start time, the City Council will convene to Closed Session after the Regular Meeting ends.

C. REPORT OUT OF CLOSED SESSION
D. PLEDGE OF ALLEGIANCE
E. APPROVAL OF AGENDA
F. PRESENTATIONS/ANNOUNCEMENTS: None
G. PUBLIC COMMENT: EACH SPEAKER IS LIMITED TO 4 MINUTES NOTE: This is the time for members of the public who wish to be heard on matters that do not appear on the Agenda. Persons may address the City Council at this time on any subject within the jurisdiction of the Ione City Council.

Please be mindful of the 4 minute time limit per person. Pursuant to the Brown Act, the City Council may not take action or engage in a detailed discussion on an item that does not appear on the Agenda. However, matters that require Council action will be referred to staff for a report and/or recommendation for possible action at a future Council meeting. Is there anyone in the audience who wishes to address the Council at this time? H. INFORMATION ITEMS:

All matters listed under this category are for information only with no action to be taken by the City Council.

1. 2023-24 Third Quarter Budget compared to Actual Detail Report

2. 2023-24 Third Quarter Budget to Actual Summary Report

3. 2024-25 Budget Schedule
I. CONSENT CALENDAR:

All matters listed under this category are considered to be routine and will be enacted by one motion. Any item may be removed for discussion and possible action and made a part of the regular agenda at the request of a Councilmember(s).

1. Minutes of April 2, 2024 and April 16, 2024

2. Warrants – May 7, 2024
J. REGULAR AGENDA:

1. City Engineer, Jonathan Mitchell:
a. Update on Estimate for 17 E. Main Street Building
b. Update on Sewer Rate Study
c. Update on Foothill Blvd. – Wildflower Subdivision

2. Adoption of Resolution No. 2024-12 Authorizing a Budget Amendment to the Fiscal Year 2023-2024 Operating Budget

3. 2024-25 Community Facilities District (CFD) Recommendation regarding Annual Increase

4. Discussion of creating a City-wide Community Facilities District (CFD) for Police and Fire Services

5. Discussion of Waterstone, LLC Contract

K. REPORTS AND COMMUNICATIONS FROM CITY ATTORNEY
L. REPORTS AND COMMUNICATIONS FROM CITY MANAGER
M. COUNCIL COMMENTS/COMMITTEE REPORTS/FUTURE AGENDA ITEMS N. RESUME TO CLOSED SESSION IF NECESSARY
O. REPORT OUT OF CLOSED SESSION
P. ADJOURNMENT TO REGULAR MEETING ON MAY 21, 2024
Upcoming Meetings:

Finance Committee – May 9, 2024
Planning Commission – May 14, 2024
City Council Meeting – May 21, 2024
City Council Budget Workshop – May 23, 2024
Park & Recreation Commission – May 28, 2024

NOTICE REGARDING CHALLENGES TO DECISIONS
Pursuant to all applicable laws and regulations, including without limitation, California Government Code Section 65009 and or California Public Resources Code Section 21177, if you wish to challenge in court any of the above decisions (regarding planning, zoning and/or environmental decisions), you may be limited to raising only those issues you or someone else raised at the public hearing(s) described in this notice/agenda, or in written correspondence delivered to the City at, or prior to, this public hearing.

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.

CITY OF IONE

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 0 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 FRANCHISE TAX 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 0
1111-42-4233 FIRE INSPECTION FEE .00 250.00 250.00 0
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 0
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 0 1111-45-4560 GRANT REVENUE - STATE 147,157.13 .00 -147,157.13 0 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 0
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 0 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 0
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 0 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 0 1111-47-4798 CASH OVER / SHORT 7.00 .00 -7.00 0
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%

Agenda Item #H1

CITY OF IONE

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

GENERAL FUND
CITY COUNCIL FY ACTUAL FY BUDGET REMAINING % EXPEND
1111-60-5120 STIPEND - ELECTED 8,000.00 12,000.00 4,000.00 66.7 1111-60-5215 MEDICARE EXPENSE 101.50 174.00 72.50 58.3
1111-60-5216 SOCIAL SECURITY EXPENSE 494.50 744.00 249.50 66.5 1111-60-5218 CALIF SUI & ETT 184.00 565.00 381.00 32.6
1111-60-5220 WORKERS COMP 1,000.00 1,000.00 0.00 100
1111-60-6122 TRAINING 700.00 10,000.00 9,300.00 7
1111-60-6160 COMMUNICATIONS 1,287.02 2,500.00 1,212.98 51.5 1111-60-6250 TRAVEL, CONFERENCES & MEETINGS .00 5,500.00 5,500.00 0 1111-60-6255 ECONOMIC DEVELOPMENT 624.95 10,000.00 9,375.05 6.3 TOTAL CITY COUNCIL 12,391.97 42,483.00 30,091.03 29.2%
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 0 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 REMAINING % EXPEND 1111-65-5110 SALARIES & WAGES REG EMPLOYEES 250,440.83 360,954.00 110,513.17 69.4 1111-65-5211 HEALTH INS 35,857.63 71,176.00 35,318.37 50.3 1111-65-5213 PERS RETIREMENT 17,638.39 39,163.00 21,524.61 45 1111-65-5215 MEDICARE EXPENSE 3,595.54 5,234.00 1,638.46 68.7 1111-65-5216 SOCIAL SECURITY EXPENSE 15,259.33 22,379.00 7,119.67 68.2 1111-65-5218 CALIF SUI & ETT 1,105.17 1,428.00 322.83 77.4 1111-65-5220 WORKERS COMP 11,900.50 13,127.00 1,226.50 90.7 1111-65-5223 AD&D/LIFE INSURANCE 690.10 .00 -690.10 0
1111-65-5225 VACATION CASH OUT 15,410.00 7,705.00 -7,705.00 200 1111-65-5298 CALPERS UNFUNDED LIABILITY 51,398.00 53,034.00 1,636.00 96.9 1111-65-6111 OFFICE EXPENSE 11,307.70 570.00 -10,737.70 1983.8 1111-65-6120 SPECIAL DEPARTMENTAL EXPENSE 208.15 2,100.00 1,891.85 9.9 1111-65-6122 TRAINING 2,269.19 3,600.00 1,330.81 63
1111-65-6123 STAFF RECRUITMENT 484.20 .00 -484.20 0
1111-65-6150 ADVERTISING 15.80 .00 -15.80 0
1111-65-6160 COMMUNICATIONS 5,249.96 2,280.00 -2,969.96 230.3 1111-65-6166 SOFTWARE 11,080.55 16,200.00 5,119.45 68.4 1111-65-6167 IT SERVICES 343.91 4,800.00 4,456.09 7.2
1111-65-6168 IT HARDWARE .00 960.00 960.00 0
1111-65-6170 UTILITIES 8,003.94 12,000.00 3,996.06 66.7 1111-65-6203 M&O EQUIP 1,419.04 5,000.00 3,580.96 28.4
1111-65-6211 PROF SERVICES - AUDITOR .00 33,000.00 33,000.00 0 1111-65-6215 PROF & SPEC SERV. - OTHER 38,844.22 14,400.00 -24,444.22 269.8 1111-65-6220 OTHER CONTRACTUAL SERVICES 2,767.46 .00 -2,767.46 0 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 0 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%

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024
POLICE FY ACTUAL FY BUDGET REMAINING % EXPEND
1111-70-5110 SALARIES & WAGES REG EMPLOYEES 477,665.43 660,731.00 183,065.57 72.3 1111-70-5130 OVERTIME EXPENSE 29,700.18 21,247.00 -8,453.18 139.8 1111-70-5211 HEALTH INS 87,095.55 113,980.00 26,884.45 76.4 1111-70-5213 PERS RETIREMENT 54,269.89 93,265.00 38,995.11 58.2 1111-70-5215 MEDICARE EXPENSE 6,366.92 9,889.00 3,522.08 64.4 1111-70-5216 SOCIAL SECURITY EXPENSE 27,535.89 42,283.00 14,747.11 65.1 1111-70-5218 CALIF SUI & ETT 1,628.13 2,895.00 1,266.87 56.2 1111-70-5219 TUITION REIMBURSEMENT 742.50 .00 -742.50 0 1111-70-5220 WORKERS COMPENSATION 21,888.00 22,380.00 492.00 97.8 1111-70-5223 AD&D/LIFE INSURANCE 641.67 .00 -641.67 0
1111-70-5224 UNIFORM ALLOWANCE 3,392.50 9,035.00 5,642.50 37.6 1111-70-5225 VACATION CASH OUT 27,366.00 13,683.00 -13,683.00 200 1111-70-5298 CALPERS UNFUNDED LIABILITY 64,069.00 66,293.00 2,224.00 96.7 1111-70-6111 OFFICE 2,845.61 1,375.00 -1,470.61 207
1111-70-6119 SAFETY EQUIPMENT 4,573.88 5,500.00 926.12 83.2 1111-70-6120 SPECIAL DEPARTMENTAL 4,285.43 2,475.00 -1,810.43 173.2 1111-70-6121 TRAINING SUPPLIES .00 2,475.00 2,475.00 0
1111-70-6122 TRAINING 2,298.81 2,750.00 451.19 83.6
1111-70-6123 STAFF RECRUIT 339.35 550.00 210.65 61.7
1111-70-6127 VOLUNTEER SUPPLIES 167.75 275.00 107.25 61 1111-70-6140 CLOTHING / UNIFORM-NON-PAYROLL 1,950.40 275.00 -1,675.40 709.2 1111-70-6160 COMMUNICATIONS 6,732.44 6,749.00 16.56 99.8 1111-70-6163 IT SERVICES 45.03 4,400.00 4,354.97 1
1111-70-6166 SOFTWARE PROGRAMS 439.86 828.00 388.14 53.1 1111-70-6167 IT HARDWARE 270.18 880.00 609.82 30.7
1111-70-6170 UTILITIES 813.13 5,646.00 4,832.87 14.4
1111-70-6201 FUEL 13,337.28 13,750.00 412.72 97
1111-70-6202 VEHICLE MAINT 7,123.89 6,600.00 -523.89 107.9 1111-70-6220 OTHER CONTRACTUAL SERVICES 110,387.53 110,000.00 -387.53 100.4 1111-70-6240 MEMBERSHIPS AND DUES 104.50 275.00 170.50 38 1111-70-6250 TRAVEL, CONF 3,491.98 1,375.00 -2,116.98 254 1111-70-8814 CAPITAL EXP - EQUIPMENT .00 2,500.00 2,500.00 0 TOTAL POLICE 961,568.71 1,224,359.00 262,790.29 78.5%
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 0
1111-75-5215 MEDICARE EXPENSE 297.00 .00 -297.00 0
1111-75-5216 SOCIAL SECURITY EXPENSE 1,108.67 .00 -1,108.67 0 1111-75-5218 CALIF SUI & ETT 172.50 .00 -172.50 0
1111-75-5220 WORKERS COMP 708.50 .00 -708.50 0
1111-75-5223 AD&D/LIFE INSURANCE 527.58 .00 -527.58 0
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 0 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 0 1111-75-8814 CAPITAL EXP - EQUIPMENT .00 39,600.00 39,600.00 0 TOTAL FIRE 92,439.89 165,498.00 73,058.11 55.9%
PLANNING FY ACTUAL FY BUDGET REMAINING % EXPEND
1111-80-5110 SALARIES & WAGES REG EMPLOYEES 270.00 200.00 -70.00 135 1111-80-5215 MEDICARE EXPENSE 2.91 2.90 -0.01 100.3
1111-80-5216 SOCIAL SECURITY EXPENSE 12.40 12.40 0.00 100 1111-80-5218 CALIF SUI & ETT 4.60 9.00 4.40 51.1

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024
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
1111-80-6150 ADVERTISING 1,311.96 500.00 -811.96 262.4
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 9,458.51 57,740.97 47,966.46 16.4%
BUILDING INSPECTION FY ACTUAL FY BUDGET REMAINING % EXPEND 1111-85-5110 SALARIES & WAGES REG EMPLOYEES 89,349.67 135,814.00 46,464.33 65.8 1111-85-5211 HEALTH INS 14,544.29 31,160.00 16,615.71 46.7 1111-85-5213 PERS RETIREMENT 5,695.36 14,736.00 9,040.64 38.7 1111-85-5215 MEDICARE EXPENSE 1,081.59 1,969.00 887.41 54.9 1111-85-5216 SOCIAL SECURITY EXPENSE 4,614.05 8,420.00 3,805.95 54.8 1111-85-5218 CALIF SUI & ETT 234.17 625.00 390.83 37.5
1111-85-5220 WORKERS COMP 4,935.25 4,939.00 3.75 99.9
1111-85-5223 AD&D/LIFE INSURANCE 152.10 .00 -152.10 0
1111-85-5225 VACATION CASH OUT 5,374.00 2,687.00 -2,687.00 200 1111-85-5298 CALPERS UNFUNDED LIABILITY 25,659.00 26,517.00 858.00 96.8 1111-85-6111 OFFICE EXPENSE 895.46 500.00 -395.46 179.1 1111-85-6122 TRAINING 585.00 2,500.00 1,915.00 23.4
1111-85-6140 CLOTHING/UNIFORM 375.38 .00 -375.38 0
1111-85-6160 COMMUNICATIONS 1,691.86 500.00 -1,191.86 338.4 1111-85-6166 SOFTWARE PROGRAMS 549.15 4,500.00 3,950.85 12.2 1111-85-6170 UTILITIES 369.61 500.00 130.39 73.9
1111-85-6190 MAINT OF BLDGS, STRUCT, GROUND .00 3,500.00 3,500.00 0 1111-85-6201 FUEL 422.21 .00 -422.21 0
1111-85-6216 PROF SERVICES - BLDG INSPECTOR 3,792.06 10,000.00 6,207.94 37.9 1111-85-6220 OTHER CONTRACT SERVICES 762.92 .00 -762.92 0 1111-85-6240 MEMBERSHIPS AND DUES .00 2,500.00 2,500.00 0 1111-85-6250 TRAVEL, CONFERENCES & MEETINGS .00 2,500.00 2,500.00 0 TOTAL BUILDING INSPECTION 161,083.13 253,867.00 92,783.87 63.5% 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 0
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 0
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 SOFTWARE PROGRAMS 4,763.34 2,000.00 -2,763.34 238.2 1111-92-6168 IT HARDWARE 16.70 1,200.00 1,183.30 1.4
1111-92-6170 UTILITIES 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 0 1111-92-6191 MAINT / OPERATIONS OF POOL0241 180.00 .00 -180.00 0 1111-92-6195 BEAUTIFICATION 1,600.00 15,000.00 13,400.00 10.7 1111-92-6201 FUEL 6,932.50 10,000.00 3,067.50 69.3
1111-92-6202 VEHICLE MAINT 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 0 1111-92-6220 OTHER CONTRACT SERVICES 333.63 .00 -333.63 0 1111-92-6240 MEMBERSHIPS AND DUES 17,225.00 3,500.00 -13,725.00 492.1

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024
1111-92-8813 CAPITAL OUTLAY-OTHER THAN BLDG .00 6,500.00 6,500.00 0 1111-92-8814 CAPITAL EXP - EQUIPMENT .00 15,000.00 15,000.00 0 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 0
1111-94-6112 PAYROLL PROCESSING FEE 4,743.85 .00 -4,743.85 0 1111-94-6190 MAINT OF BLDGS, STRUCT, GROUND 220.00 .00 -220.00 0 1111-94-6230 INSURANCE 271,203.00 264,483.00 -6,720.00 102.5 1111-94-6231 PROPERTY INSURANCE .00 6,720.00 6,720.00 0 1111-94-9231 BANK CHARGES/PROCESSING FEES 9,097.25 .00 -9,097.25 0 TOTAL CITYWIDE SERVICES 357,749.80 316,203.00 (120,850.80) 113.1% TOTAL FUND EXPENDITURES 2,668,306.28 3,400,433.00 732,126.72 78.5% 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%

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 0 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 0 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 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 % RECVD 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%

GAS TAX FUND
ADMIN/FINANCE/HR FY ACTUAL FY BUDGET REMAINING % EXPEND 2111-65-5110 SALARIES & WAGES 9,480.40 12,103.00 2,622.60 78.3 2111-65-5211 HEALTH INS. 2,637.49 2,214.00 -423.49 119.1 2111-65-5213 PERS RETIREMENT 627.38 6,839.00 6,211.62 9.2 2111-65-5215 MEDICARE 136.91 175.00 38.09 78.2
2111-65-5216 SOCIAL SECURITY 581.31 750.00 168.69 77.5
2111-65-5218 CALIF SUI & ETT 56.27 44.00 -12.27 127.9
2111-65-5220 WORKERS COMP 439.75 440.00 0.25 99.9
2111-65-5223 LIFE INS & AD&D 115.02 .00 -115.02 0
2111-65-5225 VACATION CASH OUT 546.00 273.00 -273.00 200 2111-65-6111 OFFICE EXPENSE 1,381.96 95.00 -1,286.96 1454.7 2111-65-6120 SPECIAL DEPARTMENTAL .00 350.00 350.00 0

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024
2111-65-6122 TRAINING 354.20 600.00 245.80 59
2111-65-6160 COMMUNICATIONS 752.75 380.00 -372.75 198.1 2111-65-6166 SOFTWARE 2,009.87 2,700.00 690.13 74.4
2111-65-6167 IT SERVICES 66.58 800.00 733.42 8.3
2111-65-6168 IT HARDWARE .00 160.00 160.00 0
2111-65-6170 UTILITIES 1,267.67 2,000.00 732.33 63.4
2111-65-6203 MAINT & OPERATIONS - EQUIPMENT 28.50 .00 -28.50 0 2111-65-6211 PROF SERVICES 2,127.84 5,500.00 3,372.16 38.7 2111-65-6215 PROF & SPEC SERV. - OTHER 520.57 1,200.00 679.43 43.4 2111-65-6220 OTHER CONTRACTUAL SERVICES 302.71 1,200.00 897.29 25.2 2111-65-6240 MEMBERSHIP & DUES 579.30 300.00 -279.30 193.1 2111-65-6250 TRAINING & TRAVEL 289.96 300.00 10.04 96.7 TOTAL ADMIN/FINANCE/HR 24,302.44 38,423.00 14,120.56 63.2% 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 -346.80 0
2111-92-5130 OVERTIME 1,856.72 1,217.00 -639.72 152.6
2111-92-5211 HEALTH INS 6,204.46 12,300.00 6,095.54 50.4 2111-92-5213 PERS 1,473.38 4,195.00 2,721.62 35.1
2111-92-5215 MEDICARE 374.58 561.00 186.42 66.8
2111-92-5216 SOCIAL SECURITY 1,585.44 2,397.00 811.56 66.1 2111-92-5218 CALIF SUI & ETT 156.32 247.00 90.68 63.3
2111-92-5219 WORKERS COMP 703.00 1,406.00 703.00 50
2111-92-5220 WORKERS COMP 350.50 .00 -350.50 0
2111-92-5223 LIFE INS AD&D 51.75 .00 -51.75 0
2111-92-5224 UNIFORM ALLOWANCE .00 338.00 338.00 0
2111-92-5225 VACATION CASH OUT 1,488.00 744.00 -744.00 200 2111-92-5298 CALPERS UNFUNDED 12,830.00 13,259.00 429.00 96.8 2111-92-6120 SPECIAL DEPT 2,218.74 .00 -2,218.74 0
2111-92-6123 STAFF RECRUITMENT 51.00 .00 -51.00 0
2111-92-6160 COMMUNICATIONS 1,181.14 650.00 -531.14 181.7 2111-92-6166 SOFTWARE 255.60 500.00 244.40 51.1
2111-92-6170 UTILITIES 4,777.22 25,000.00 20,222.78 19.1 2111-92-6190 MAINT OF BLDGS, STRUCT, GROUND 753.47 .00 -753.47 0 2111-92-6201 FUEL 1,584.01 1,500.00 -84.01 105.6
2111-92-6202 VEHICLE MAINT 104.19 .00 -104.19 0
2111-92-6215 PROF & SPEC SERV. - OTHER 116.59 .00 -116.59 0 2111-92-6220 OTHER CONTRACT SERVICES 24.45 .00 -24.45 0 TOTAL PUBLIC WORKS 64,013.08 102,978.00 38,964.92 62.2% TOTAL FUND EXPENDITURES 93,657.00 166,401.00 72,744.00 56.3%

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 0 3111-48-4824 MISCELLANEOUS REVENUE 20.00 .00 -20.00 0
3111-48-4840 SEWER DELINQUENT CHARGES 59,301.16 34,000.00 -25,301.16 174.4 3111-48-4841 INVESTMENT INCOME 6,080.32 .00 -6,080.32 0 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%

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 51.5 3111-65-5213 PERS 2,725.16 6,839.00 4,113.84 39.9
3111-65-5215 MEDICARE 833.06 914.00 80.94 91.1
3111-65-5216 SOCIAL SECURITY 3,534.44 914.00 -2,620.44 386.7 3111-65-5218 CALIF SUI & ETT 374.81 444.00 69.19 84.4

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024
3111-65-5220 WORKERS COMP 2,290.25 2,292.00 1.75 99.9
3111-65-5223 LIFE INS & AD&D 230.02 .00 -230.02 0
3111-65-5225 VACATION CASH OUT 3,380.00 1,685.00 -1,695.00 200.6 3111-65-6111 OFFICE EXPENSE 9,159.44 190.00 -8,969.44 4820.8 3111-65-6120 SPECIAL DEPT 132.80 700.00 567.20 19
3111-65-6122 TRAINING 708.39 1,200.00 491.61 59
3111-65-6160 COMMUNICATIONS 1,575.46 760.00 -815.46 207.3 3111-65-6163 IT SERVICES 114.66 1,600.00 1,485.34 7.2
3111-65-6166 SOFTWARE 3,113.24 .00 -3,113.24 0
3111-65-6168 IT HARDWARE .00 320.00 320.00 0
3111-65-6170 UTILITIES 3,535.31 4,000.00 464.69 88.4
3111-65-6190 MAINT OF BLDG, STRUCT, GROUND 18.50 .00 -18.50 0 3111-65-6203 M&O EQUIPMENT 100.00 1,000.00 900.00 10
3111-65-6211 PROF SERVICES 2,493.60 20,000.00 17,506.40 12.5 3111-65-6215 PROF SERVICES 8,801.12 2,400.00 -6,401.12 366.7 3111-65-6220 OTHER CONTRACTUAL SERVICES 1,142.76 2,400.00 1,257.24 47.6 3111-65-6240 MEMBERSHIP & DUES 1,158.60 600.00 -558.60 193.1 3111-65-6250 TRAINING & TRAVEL 579.92 600.00 20.08 96.7 3111-65-9231 BANK CHARGES/PROCESSING FEES 2,941.05 .00 -2,941.05 0 3111-65-9271 I-BANK LOAN 37,265.10 157,989.00 120,723.90 23.6 TOTAL ADMIN/FINANCE/HR 157,469.09 292,015.00 134,545.91 53.9% 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 0
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 0
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 PERS 491.17 1,413.00 921.83 34.8
3111-92-5215 MEDICARE 95.62 189.00 93.38 50.6
3111-92-5216 SOCIAL SECURITY 414.37 807.00 392.63 51.4
3111-92-5218 CALIF SUI & ETT 51.64 66.00 14.36 78.2
3111-92-5219 WORKERS COMP 355.50 474.00 118.50 75
3111-92-5220 WORKERS COMP 118.00 .00 -118.00 0
3111-92-5223 LIFE INS AD&D 13.55 .00 -13.55 0
3111-92-5224 UNIFORM ALLOWANCE .00 90.00 90.00 0
3111-92-5225 VACATION CASH OUT 500.00 250.00 -250.00 200 3111-92-6111 OFFICE EXPENSES 1,001.76 .00 -1,001.76 0
3111-92-6113 CHEMICALS 97,365.09 35,000.00 -62,365.09 278.2 3111-92-6123 STAFF RECRUITMENT 51.00 .00 -51.00 0
3111-92-6126 SWRCB PERMIT FEE 37,348.00 .00 -37,348.00 0 3111-92-6160 COMMUNICATIONS 1,194.47 650.00 -544.47 183.8 3111-92-6163 IT SERVICES 16.20 .00 -16.20 0
3111-92-6166 SOFTWARE 1,162.06 1,000.00 -162.06 116.2
3111-92-6170 UTILITIES 84,955.42 18,200.00 -66,755.42 466.8 3111-92-6190 MAINT OF BLDGS STRUCT & GROUND 984.09 .00 -984.09 0 3111-92-6193 MAINT OF COLLECTION SYSTEM 67,795.93 .00 -67,795.93 0 3111-92-6202 VEHICLE MAINT 180.25 .00 -180.25 0
3111-92-6203 REPAIR & MAINT 86,774.88 .00 -86,774.88 0
3111-92-6215 PROF SERVICES 273,044.72 462,887.00 189,842.28 59 3111-92-6220 OTHER CONTRACT SERVICES 25,847.78 .00 -25,847.78 0 3111-92-8813 CAPITAL OTHER 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%

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024
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 992,598.98 1,000,327.00 (29,967.82) 99.2%

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%

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 0 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%

TERTIARY PLANT FUND
TERTIARY PLANT EXPENDITURES FY ACTUAL FY BUDGET REMAINING % EXPEND 3131-50-6170 UTILITIES 3,866.99 .00 -3,866.99 0
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 0
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 0
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%

SWIMMING POOL
PUBLIC WORKS FY ACTUAL FY BUDGET REMAINING % EXPEND
4111-92-5110 SALARIES & WAGES 11,278.10 12,820.00 1,541.90 88 4111-92-5130 OVERTIME 233.97 515.00 281.03 45.4
4111-92-5211 HEALTH INS 2,010.89 4,510.00 2,499.11 44.6 4111-92-5213 PERS 680.36 1,391.00 710.64 48.9
4111-92-5215 MEDICARE 157.19 186.00 28.81 84.5
4111-92-5216 SOCIAL SECURITY 666.63 795.00 128.37 83.9
4111-92-5218 CALIF SUI & ETT 52.72 90.00 37.28 58.6

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024
4111-92-5219 WORKERS COMP 349.50 466.00 116.50 75
4111-92-5220 WORKERS COMP 116.25 .00 -116.25 0
4111-92-5223 LIFE INS & AD&D 15.21 .00 -15.21 0
4111-92-5224 UNIFORM ALLOWANCE .00 124.00 124.00 0
4111-92-5225 VACATION CASH OUT 494.00 247.00 -247.00 200 4111-92-6113 CHEMICALS .00 12,000.00 12,000.00 0
4111-92-6122 TRAINING .00 1,000.00 1,000.00 0
4111-92-6190 MAINT OF BLDG,STRUCT .00 8,000.00 8,000.00 0 4111-92-6215 PROF SERVICES 18,614.40 .00 -18,614.40 0
TOTAL PUBLIC WORKS 34,669.22 42,144.00 7,474.78 82.3%
TOTAL FUND EXPENDITURES 34,669.22 42,144.00 7,474.78 82.3%

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%

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 0 4311-44-4421 RENTAL REVENUE - MINOR EVENTS 5,426.59 .00 -5,426.59 0 TOTAL CHARGES FOR SERVICES 9,404.59 .00 (9,404.59) 0
TOTAL FUND REVENUE 9,404.59 .00 (9,404.59) 0

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 0
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 0
4311-92-5223 LIFE INS AD&D 4.59 .00 -4.59 0
4311-92-5224 UNIFORM ALLOWANCE - PW ARENA .00 34.00 34.00 0 4311-92-5225 VACATION CASH OUT 160.00 80.00 -80.00 200
4311-92-6170 UTILITIES 5,909.26 4,200.00 -1,709.26 140.7 4311-92-6201 FUEL 112.81 500.00 387.19 22.6
4311-92-8814 CAPITAL EQUP .00 15,000.00 15,000.00 0
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% 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 PERS 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

CITY OF IONE

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

ADMIN EXPENSE FY ACTUAL FY BUDGET REMAINING % EXPEND
8221-65-6125 ADMINISTRATION FEES 8,230.90 .00 -8,230.90 0 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% 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 0

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024
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 0
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

MEASURE M
TAXES FY ACTUAL FY BUDGET REMAINING % RECVD
9613-41-4135 SALES TAX FIRE (MEASURE M) 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%

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 MEDICARE 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 SUPPLIES .00 80.00 80.00 0
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 0
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 0 9613-75-8814 CAPITAL EQUIP. .00 13,200.00 13,200.00 0
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 0 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 0
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 0 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%

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 PERS 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 62.8% POLICE FY ACTUAL FY BUDGET REMAINING % EXPEND
9670-70-5110 SALARIES & WAGES 67,353.74 89,412.00 22,058.26 75.3 9670-70-5130 OVERTIME 5,129.65 3,750.00 -1,379.65 136.8 9670-70-5211 HEALTH INS 11,870.77 17,220.00 5,349.23 68.9 9670-70-5213 PERS RETIRMENT 14,828.79 13,116.00 -1,712.79 113.1 9670-70-5215 MEDICARE 1,719.32 1,351.00 -368.32 127.3
9670-70-5216 SOCIAL SECURITY 7,379.02 5,776.00 -1,603.02 127.8 9670-70-5218 CALIF SUIT & ETT 560.72 395.00 -165.72 142 9670-70-5219 TUITION REIMBURSEMENTS 607.50 .00 -607.50 0 9670-70-5220 WORKERS COMP 2,958.75 2,961.00 2.25 99.9
9670-70-5223 LIFE INS & AD&D 525.01 .00 -525.01 0
9670-70-5224 UNIFORM ALLOW 457.50 1,365.00 907.50 33.5
9670-70-5225 VACATION CASH OUT 3,480.00 1,740.00 -1,740.00 200 9670-70-5298 CALPERS UNFUNDED 30,791.00 31,821.00 1,030.00 96.8 9670-70-6111 OFFICE 1,534.24 1,125.00 -409.24 136.4
9670-70-6119 SAFETY EQUIP 3,742.27 4,500.00 757.73 83.2 9670-70-6120 SPECIAL DEPARTMENTAL 1,788.82 2,025.00 236.18 88.3 9670-70-6121 TRAINING SUPPLIES .00 2,025.00 2,025.00 0

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024
9670-70-6122 TRAINING 654.75 2,250.00 1,595.25 29.1
9670-70-6123 STAFF RECRUIT 277.65 450.00 172.35 61.7
9670-70-6127 VOLUNTEER SUPP .00 225.00 225.00 0
9670-70-6140 CLOTHING 962.24 225.00 -737.24 427.7
9670-70-6160 COMMUNICATIONS 4,635.89 5,522.00 886.11 84 9670-70-6163 IT SERVICES 36.84 3,600.00 3,563.16 1
9670-70-6166 SOFTWARE 580.93 678.00 97.07 85.7
9670-70-6167 IT HARDWARE .00 720.00 720.00 0
9670-70-6170 UTILITIES 665.29 4,619.00 3,953.71 14.4
9670-70-6190 MAINT OF BLDG, STRUCT, GROUND 41.63 .00 -41.63 0 9670-70-6201 FUEL 7,680.44 11,250.00 3,569.56 68.3
9670-70-6202 VEHICLE MAINT 6,201.88 5,400.00 -801.88 114.9 9670-70-6220 OTHER CONTRACTUAL SERVICES 89,022.34 90,000.00 977.66 98.9 9670-70-6240 MEMBERSHIP 85.50 225.00 139.50 38
9670-70-6250 TRAVEL, CONF 2,699.35 1,125.00 -1,574.35 239.9 9670-70-8814 CAPITAL EQUIP .00 2,500.00 2,500.00 0
TOTAL POLICE 268,271.83 307,371.00 39,099.17 87.3%
FY ACTUAL FY BUDGET REMAINING % EXPEND
TOTAL FUND EXPENDITURES 277,388.76 321,899.00 44,510.24 86.2%

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 0
TOTAL USE OF MONEY & PROP 4,323.82 .00 (4,323.82) 0
INTERGOVERNMENTAL FY ACTUAL FY BUDGET REMAINING % RECVD 9675-45-4501 MISCELLANEOUS REVENUE 6,448.31 .00 -6,448.31 0 TOTAL INTERGOVERNMENTAL 6,448.31 .00 (6,448.31) 0
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 0 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%

RESTRICTED - FIRE FUND
ADMIN/FINANCE/HR FY ACTUAL FY BUDGET REMAINING % EXPEND 9675-65-5110 SALARIES & WAGES 4,105.26 3,252.00 -853.26 126.2 9675-65-5211 HEALTH INS 1,303.58 800.00 -503.58 163
9675-65-5213 PERS 861.24 353.00 -508.24 244
9675-65-5215 MEDICARE 56.53 47.00 -9.53 120.3
9675-65-5216 SOCIAL SECURITY 205.78 202.00 -3.78 101.9
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 0
9675-65-5225 VACATION CASH OUT 330.00 165.00 -165.00 200 9675-65-6111 OFFICE EXPENSE 737.80 48.00 -689.80 1537.1 9675-65-6120 SPEC DEPT 15.55 .00 -15.55 0
9675-65-6122 TRAINING 249.11 300.00 50.89 83
9675-65-6160 COMMUNICATIONS 334.56 .00 -334.56 0
9675-65-6166 SOFTWARE 773.31 1,350.00 576.69 57.3
9675-65-6167 IT SERVICES 28.63 400.00 371.37 7.2
9675-65-6168 IT HARDWARE .00 80.00 80.00 0
9675-65-6170 UTILITIES 633.83 1,000.00 366.17 63.4
9675-65-6190 MAINT OF BLDG, STRUCT, GROUND 4.63 .00 -4.63 0 9675-65-6203 M&O EQUIP 25.00 250.00 225.00 10
9675-65-6211 PROF SERVICES .00 2,750.00 2,750.00 0
9675-65-6215 OTHER PROF SERV 209.00 600.00 391.00 34.8
9675-65-6220 OTHER CONTRACTUAL SERVICES 332.63 600.00 267.37 55.4 9675-65-6240 MEMBERSHIP 289.65 150.00 -139.65 193.1
9675-65-6250 TRAINING & TRAVEL 144.98 150.00 5.02 96.7

CITY OF IONE

REVENUES WITH COMPARISON TO BUDGET
FOR THE 9 MONTHS ENDING MARCH 31, 2024
TOTAL ADMIN/FINANCE/HR 10,754.50 12,499.00 1,744.50 86.0% FIRE FY ACTUAL FY BUDGET REMAINING % EXPEND
9675-75-5110 SALARIES & WAGES 95,172.30 112,460.00 17,287.70 84.6 9675-75-5130 OVERTIME 4,619.12 18,000.00 13,380.88 25.7 9675-75-5211 HEALTH INS 14,651.91 19,680.00 5,028.09 74.5 9675-75-5213 PERS RETIRMT 8,269.52 16,569.00 8,299.48 49.9 9675-75-5215 MEDICARE 3,128.90 1,892.00 -1,236.90 165.4 9675-75-5216 SOCIAL SECURITY 4,121.69 8,088.00 3,966.31 51 9675-75-5218 CALIF SUI & ETT 570.19 1,283.00 712.81 44.4 9675-75-5220 WORKERS COMP 3,970.75 3,974.00 3.25 99.9
9675-75-5223 LIFE INS & AD&D 175.86 .00 -175.86 0
9675-75-5224 UNIFORM ALLOWANCE 161.51 525.00 363.49 30.8 9675-75-5225 VACATION CASH OUT 2,276.00 1,138.00 -1,138.00 200 9675-75-5298 CALPERS UNFUNDED 20,527.00 21,214.00 687.00 96.8 9675-75-6111 OFFICE 271.69 150.00 -121.69 181.1
9675-75-6119 SAFETY EQUIP. 2,007.39 2,000.00 -7.39 100.4 9675-75-6120 SPECIAL DEPT 815.37 700.00 -115.37 116.5
9675-75-6121 TRAINING SUPPLIES .00 80.00 80.00 0
9675-75-6122 TRAINING 308.37 600.00 291.63 51.4
9675-75-6123 STAFF RECRUITMENT 440.00 .00 -440.00 0
9675-75-6130 TOOLS & SM. EQUIP 698.51 400.00 -298.51 174.6 9675-75-6140 CLOTHING/UNIFORM 1,373.25 160.00 -1,213.25 858.3 9675-75-6160 COMMUNICATIONS 2,191.65 2,256.00 64.35 97.2 9675-75-6163 IT SERVICES 16.38 1,300.00 1,283.62 1.3
9675-75-6166 SOFTWARE 258.23 400.00 141.77 64.6
9675-75-6167 IT HARDWARE .00 320.00 320.00 0
9675-75-6170 UTILITIES 2,928.09 3,200.00 271.91 91.5
9675-75-6190 MAINT OF BLDGS 1,930.90 2,400.00 469.10 80.5 9675-75-6201 FUEL 3,207.52 8,000.00 4,792.48 40.1
9675-75-6202 VEHICLE MAINT. 4,124.62 10,000.00 5,875.38 41.3 9675-75-6203 MAINT & OPER - MEASURE M 382.09 2,000.00 1,617.91 19.1 9675-75-6215 PROF & SPEC SERV 24.70 400.00 375.30 6.2
9675-75-6220 OTHER CONTRACT SERVICES 302.40 .00 -302.40 0 9675-75-8814 NEW EQUIPMENT .00 13,200.00 13,200.00 0
TOTAL FIRE 178,925.91 252,389.00 73,463.09 70.9%
FY ACTUAL FY BUDGET REMAINING % EXPEND
TOTAL FUND EXPENDITURES 189,680.41 264,888.00 75,207.59 71.6%

CITY OF IONE

EXPENSES WITH COMPARISON TO BUDGET
3rd Quarter Actual
3rd Quarter Actual 7/1/2023 3/31/2024
A
CITY COUNCIL 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 Employee Services $ 9,780 $ 14,483 67.5% $ 9,780 $ 14,483 67.5% $ - $ - 0.0% Operating Expenses $ 2,612 $ 28,000 9.3% $ 2,612 $ 28,000 9.3% $ - $ - 0.0%Capital Expenses $ - $ - 0.0% 0.0% $ - 0.0%TOTAL CITY COUNCIL $ 12,392 $ 42,483 29.2% $ 12,392 $ 42,483 29.2% $ - $ - 0.0%CITY CLERK 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 Employee Services $ 21,437 $ 30,949 69.3% $ 21,437 $ 30,949 69.3% $ - $ - 0.0%Operating Expenses $ 149 $ 11,425 1.3% $ 149 $ 11,425 1.3% $ - $ - 0.0% Capital Expenses $ - $ - 0.0% 0.0% $ - 0.0%TOTAL CITY CLERK $ 21,586 $ 42,374 50.9% $ 21,586 $ 42,374 50.9% $ - $ - 0.0%CITY TREASURER 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 Employee Services $ 1,967 $ 2,897 67.9% $ 1,967 $ 2,897 67.9% $ - $ - 0.0% Operating Expenses $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% Capital Expenses $ - $ - 0.0% 0.0% $ - 0.0%TOTAL CITY TREASURER $ 1,967 $ 2,897 67.9% $ 1,967 $ 2,897 67.9% $ - $ - 0.0%ADMIN/FINANCE/HR 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3Employee Services $ 514,832 $ 696,816 73.9% $ 403,295 $ 566,495 71.2% $ 14,621 $ 22,565 64.8% Operating Expenses $ 186,278 $ 323,410 57.6% $ 87,940 $ 98,510 89.3% $ 9,682 $ 15,585 62.1%Capital Expenses $ - $ - 0.0% 0.0% $ - 0.0% TOTAL ADMIN/FIN/HR $ 701,109 $ 1,020,226 68.7% $ 491,235 $ 665,005 73.9% $ 24,302 $ 38,150 63.7% LEGAL 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 Employee Services $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% Operating Expenses $ 119,073 $ 95,000 125.3% $ 68,971 $ 50,000 137.9% $ - $ - 0.0%Capital Expenses $ - $ - 0.0% $ - 0.0% $ - 0.0%TOTAL LEGAL $ 119,073 $ 95,000 125.3% $ 68,971 50,000 137.9% $ - $ - 0.0% POLICE 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 Employee Services $ 950,023 $ 1,207,141 78.7% $ 802,362 $ 1,041,998 77.0% $ - $ - 0.0%Operating Expenses $ 279,817 $ 302,141 92.6% $ 159,207 $ 166,178 95.8% $ - $ - 0.0%Capital Expenses $ 5,000 - $ 0.0% $ 2,500 0.0% $ - 0.0%TOTAL POLICE $ 1,229,841 $ 1,514,282 81.2% $ 961,569 $ 1,210,676 79.4% $ - $ - 0.0% B CD

TOTAL OF ALL FUNDS GENERAL FUND GAS TAX

Agenda Item #H2

CITY OF IONE

EXPENSES WITH COMPARISON TO BUDGET
3rd Quarter Actual
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ 0.0% - - $ 0.0% - $ 0.0% - $ - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ 0.0% - - $ 0.0% - $ 0.0% - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ 0.0% - - $ 0.0% - $ 0.0% - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ 96,571 84,629 $ 87.6% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% $ 193,759 72,840 $ 37.6% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% $ 0.0% - - $ 0.0% - $ 0.0% - $ 0.0%
$ 290,330 157,469 $ 54.2% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ 45,000 - $ 0.0% 50,102 $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% $ 0.0% - - $ 0.0% - $ 0.0% - $ 0.0%
$ 45,000 - $ 0.0% 50,102 $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ 0.0% - - $ 0.0% - $ 0.0% - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%

TERTIARY SWIMMING POOL ARENA
EF GH
WWTP

CITY OF IONE

EXPENSES WITH COMPARISON TO BUDGET
3rd Quarter Actual

CONSERVATION MAINT - FIRE BREAK
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ 5,796 $ 14,683 39.5% $ 9,654 $ 24,472 39.4% $ 3,866 $ 9,688 39.9% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ 5,796 $ 14,683 39.5% $ 9,654 $ 24,472 39.4% $ 3,866 $ 9,688 39.9% $ - $ - 0.0% 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
K

GRANT - SELF HELP HOUSING
I L
GRANT 06 - HOME 2370 GRANT
J
GRANT 08 - HOME 4711 GRANT

CITY OF IONE

EXPENSES WITH COMPARISON TO BUDGET
3rd Quarter Actual
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget $ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ 0.0% - - $ 0.0% - $ 0.0% - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget $ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ 0.0% - - $ 0.0% - $ 0.0% - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget $ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ 0.0% - - $ 0.0% - $ 0.0% - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget $ - - $ 0.0% - $ - $ 0.0% 5,311 $ 6,364 $ 83.4% 6,976 $ 4,821 $ 144.7% $ - 8,231 $ 0.0% - $ - $ 0.0% 3,806 $ 8,043 $ 47.3% 3,779 $ 7,513 $ 50.3% $ 0.0% - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ - 8,231 $ 0.0% - $ - $ 0.0% 9,117 $ 14,407 $ 63.3% 10,755 $ 12,334 $ 87.2% 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget $ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
$ 0.0% - - $ 0.0% - $ 0.0% - $ 0.0%
$ - - $ 0.0% - $ - $ 0.0% - $ - $ 0.0% - $ - $ 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget $ - - $ 0.0% - $ - $ 0.0% 147,662 $ 165,143 $ 89.4% - $ - $ 0.0% $ - - $ 0.0% - $ - $ 0.0% 120,610 $ 135,963 $ 88.7% - $ - $ 0.0% $ 0.0% - - $ 0.0% - $ 2,500 $ 0.0% - $ 0.0%
$ 0.0% - - $ - $ 0.0% 268,272 $ 303,606 $ 88.4% - $ - $ 0.0% O

POLICE -RESTRICTED
M N P
LIGHTING & LANDSCAPE DIST. 1 C MEASURE M FIRE - RESTRICTED

CITY OF IONE

EXPENSES WITH COMPARISON TO BUDGET
3rd Quarter Actual
A
FIRE 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 Employee Services $ 486,922 $ 658,754 73.9% $ 25,013 $ 24,000 104.2% $ - $ - 0.0%Operating Expenses $ 119,687 $ 170,630 70.1% $ 67,427 $ 101,898 66.2% $ - $ - 0.0%Capital Expenses $ 66,000 - $ 0.0% $ 39,600 0.0% $ - 0.0%TOTAL FIRE $ 606,609 $ 895,384 67.7% $ 92,440 $ 165,498 55.9% $ - $ - 0.0% PLANNING 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 Employee Services $ 441 $ 241 183.0% $ 441 $ 241 183.0% $ - $ - 0.0%Operating Expenses $ 9,017 $ 57,500 15.7% $ 9,017 $ 57,500 15.7% $ - $ - 0.0%Capital Expenses $ - $ - 0.0% $ - 0.0% $ - 0.0%TOTAL PLANNING $ 9,459 $ 57,741 16.4% $ 9,459 $ 57,741 16.4% $ - $ - 0.0% BUILDING 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 Employee Services $ 154,711 $ 233,733 66.2% $ 151,639 $ 224,180 67.6% $ - $ - 0.0%Operating Expenses $ 9,444 $ 27,000 35.0% $ 9,444 $ 27,000 35.0% $ - $ - 0.0%Capital Expenses $ - $ - 0.0% $ - 0.0% $ - 0.0%TOTAL BUILDING $ 164,154 $ 260,733 63.0% $ 161,083 $ 251,180 64.1% $ - $ - 0.0% ENGINEERING 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 Employee Services $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%Operating Expenses $ 185,651 $ 315,000 58.9% $ 84,728 $ 90,000 94.1% $ 5,341 $ 25,000 21.4%Capital Expenses $ - $ - 0.0% $ - 0.0% $ - 0.0% TOTAL ENGINEERING $ 185,651 $ 315,000 58.9% $ 84,728 $ 90,000 94.1% $ 5,341 $ 25,000 21.4% PUBLIC WORKS 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 Employee Services $ 295,842 $ 440,609 67.1% $ 205,173 $ 319,226 64.3% $ 52,947 $ 74,584 71.0% Operating Expenses $ 1,216,008 $ 1,259,665 96.5% $ 199,955 $ 165,650 120.7% $ 11,066 $ 27,650 40.0% Capital Expenses $ 115,649 $ 206,264 56.1% $ 21,500 - $ 0.0% $ - $ - 0.0% TOTAL PUBLIC WORKS $ 1,627,500 $ 1,906,538 85.4% $ 405,127 $ 506,376 80.0% $ 64,013 $ 102,234 62.6% CITYWIDE SERVICES 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 Employee Services $ 74,427 $ 60,000 124.0% $ 70,489 $ 45,000 156.6% $ - $ - 0.0%Operating Expenses $ 358,368 $ 337,324 106.2% $ 287,261 $ 271,203 105.9% $ - $ - 0.0%Capital Expenses $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%TOTAL CITYWIDE SERVICES $ 432,795 $ 397,324 108.9% $ 357,750 $ 316,203 113.1% $ - $ - 0.0% 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 TOTAL EXPENSES $ 5,112,135 $ 6,549,982 78.0% $ 2,668,306 $ 3,400,433 78.5% $ 93,657 $ 165,384 56.6% B

TOTAL OF ALL FUNDS

CITY OF IONE

EXPENSES WITH COMPARISON TO BUDGET
3rd Quarter Actual
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ 3,071 $ 9,553 32.1% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
$ 3,071 $ 9,553 32.1% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ 19,954 $ 30,000 66.5% $ 75,628 $ 170,000 44.5% $ - $ - 0.0% $ - $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
$ 19,954 $ 30,000 66.5% $ 75,628 $ 170,000 44.5% $ - $ - 0.0% $ - $ - 0.0% 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ 16,772 $ 19,529 85.9% $ - $ - 0.0% $ 16,055 $ 20,773 77.3% $ 4,896 $ 6,497 75.4% $ 677,722 $ 517,737 130.9% $ 225,790 $ 427,500 52.8% $ 18,614 $ 21,124 88.1% $ 6,022 $ 4,700 128.1% $ 45,637 $ 50,000 91.3% $ - $ - 0.0% $ - $ - 0.0% $ 15,000 - $ 0.0% $ 740,131 $ 587,266 126.0% $ 225,790 $ 427,500 52.8% $ 34,669 $ 41,897 82.7% $ 10,918 $ 26,197 41.7% 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ 3,939 $ 15,000 26.3% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ 71,107 $ 66,121 107.5% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%$ 75,046 $ 81,121 92.5% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ 995,670 $ 1,043,270 95.4% $ 351,520 $ 597,500 58.8% $ 34,669 $ 41,897 82.7% $ 10,918 $ 26,197 41.7% G H

SWIMMING POOL
3rd Quarter Actual FY Budget
ARENA

CITY OF IONE

EXPENSES WITH COMPARISON TO BUDGET
3rd Quarter Actual
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3 $ 5,796 $ 14,683 39.5% $ 9,654 $ 24,472 39.4% $ 3,866 $ 9,688 39.9% $ - $ - 0.0% I
GRANT - 06 HOME 2370
I
GRANT - 06 HOME 2370
I
GRANT - 06 HOME 2370
I
GRANT - 08 HOME 4711

CITY OF IONE

EXPENSES WITH COMPARISON TO BUDGET
3rd Quarter Actual
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget $ - $ - 0.0% $ 304,264 $ 431,069 70.6% $ - $ - 0.0% $ 157,645 $ 203,685 77.4% $ - $ - 0.0% $ 30,979 $ 34,366 90.1% $ - $ - 0.0% $ 21,281 $ 34,366 61.9% $ - 0.0% $ 13,200 - $ 0.0% $ - 0.0% $ 13,200 - $ 0.0%
$ - $ - 0.0% $ 335,243 $ 478,635 70.0% $ - $ - 0.0% $ 178,926 $ 251,251 71.2% 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%
$ 76,839 $ 95,304 80.6% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ 70,013 $ 119,764 58.5% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ 146,852 $ 215,068 68.3% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0%$ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% $ - $ - 0.0% 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget 3rd Quarter Actual FY Budget % of Budget $ 155,083 $ 215,068 72.1% $ 335,243 $ 478,635 70.0% $ 277,389 $ 318,013 87.2% $ 189,680 $ 263,585 72.0% I

CFD - LLSD POLICE -RESTRICTED
L K J

MEASURE M FIRE - RESTRICTED

Agenda Item #H3
2024-25 Budget Schedule
February 15, 2024 Finance Meeting – 2023-24 Budget Updates March 14, 2024 Finance Meeting – 2024-25 Review Draft Personnel Costs March 28, 2024 Finance Meeting - Review 2024-25 Draft Revenue April 25, 2024 Finance Meeting – 2023-24 3rd Quarter Budget/Actual report May 9, 2024 Finance Meeting – Review 2024-25 Draft Budget Review May 23, 2024 City Council workshop for 2024-25 draft budget June 4, 2024 Present 2024-25 Draft Budget to City Council June 18, 2024 Present 2024-25 Final Budget to City Council

CITY OF IONE COUNCIL MEETING MINUTES
April 2, 2024
Mayor LaFayne called meeting to order at 6:00 PM
A. ROLL CALL:

Present: Alison LaFayne, Mayor
Diane Wratten, Vice Mayor
Dominic Atlan, Councilmember
Jack Mitchell, Councilmember
Stacy Rhoades, Councilmember
Staff: Andy Pinasco, City Attorney
Janice Traverso, City Clerk
B. CLOSED SESSION: Council convened to Closed Session to discuss the following:

CONFERENCE WITH LABOR NEGOTIATORS
Agency designated representative: Andy Pinasco, City Attorney Unrepresentative employee: City Manager

PUBLIC EMPLOYEE APPOINTMENT
Title: City Manager
Council reconvened to Open Session and Mayor LaFayne announced that there was nothing to report on the items listed above.

C. MAYOR LAFAYNE LED THE PLEDGE OF ALLEGIANCE
D. APPROVAL OF AGENDA:

Moved by Vice Mayor Wratten, seconded by Councilmember Mitchell and carried to approve the agenda.

AYES: LaFayne, Wratten, Atlan, Mitchell, Rhoades
NOES: None
ABSTAIN: None
ABSENT: None
E. PRESENTATIONS/ANNOUNCEMENTS: None
F. PUBLIC COMMENT:

1. Larry Rhoades commented on the item on the March 19, 2024 agenda— Discussion regarding appointment or election of City Clerk position – what happened at the last meeting was total harassment. The Clerk has been here for 35 years. She was elected by the people and you put her down big time and I think it was totally uncalled for.

Agenda Item #I1

2. Dave Livingstone’s comments – I want to express my thoughts on the last Council meeting and discussion of the City Clerk position. The last Council meeting appeared to veer off course from normal staff member issues when bringing up and discussing the City Clerk position and specifically Janice. In the past any staff members performance issues have been discussed in private with the individual and City leadership. Councilmembers questioning and criticizing staff performance in public, is inconsiderate, disrespectful, shameful and low class and certainly not confidential. Ms. Traverso has been a long-time staff member who has worked at City Hall for decades and appears to be trustworthy and responsive to City residents. Her decades of reliable service in the City should be respected and valued as an important contributor to the good of Ione. My concern is not the business side of this issue, but how this confidential issue was raised. Maybe Ione should carry on the historical tradition of having a free and independent voice within City Hall. This just may ensure the possibility of silencing any future threats and targeting or harassment from City officials. It is not a good look for the City and our reputation has suffered.

3. Gary Thomas asked if the Council took any action on Public Employee Appointment under Closed Session. It was reported that there was no report out of Closed Session. Mayor LaFayne commented that Public Employee appointment is the next item on the agenda.

4. Tommy Quinn – Two Things:
• I have a real problem with the driving in this town and would like the Police Department to focus more on traffic and noise.
• Missed the discussion regarding the City Clerk position being appointed or elected. You guys always seem to find something to pick on, you both are bullies and I am tired of it. This City has spent far too much money and we e need to find far better things to do with the money instead of spending it on this stuff—like fixing up the town. I think one of the guys has a severe conflict of interest and the other person just doesn’t pay attention.

5. Jim Scully commented that unfortunately, I was here last week and I agree with the statement that this is harassment--my opinion-- but it may be a pattern. Look at the case filed August 9, 2022 – CV12691, Lori McGraw, it is a retaliation in violation of Labor Code 1102.5. Hanken bitterly aggressively screamed at the plaintiff as he exited the Council Chambers, witnessed by Councilmember Epperson and several staff members. Not only was Hanken’s behavior allowed to continue, the other two Councilmembers, Dominic Atlan, Diane Wratten, and Sophia Meyer also began treating plaintiff improperly and with the same level of disrespect as Hanken. This is part of an ongoing complaint. It was then announced that Atlan and Wratten voted with no grounds or substantiated reasons to terminate plaintiff from all employment. Then although the City Council was not obligated to offer her prior position as Finance Manager, they voted again in violation of the Brown Act and approved an offer to move her back to Finance.

Ms. McGraw was then falsely accused of committing a theft of public funds.

This is totally in line with what we are seeing now.

G. INFORMATION ITEMS: None

H. CONSENT CALENDAR:

Moved by Councilmember Atlan, seconded by Councilmember Mitchell and carried to approve the following:

1. Minutes of March 5, 2024 and March 15, 2024

2. Warrants
AYES: LaFayne, Wratten, Atlan, Mitchell, Rhoades
NOES: None
ABSTAIN: None
ABSENT: None

3. Resolution No. 2024-* Approving Task Orders with West Yost – Mayor LaFayne pulled this item for discussion. There is no staff report attached to the resolution and it is my understand that our City Engineer, Jonathan Mitchell, Willdan has not seen any of this work, so I would like to pull it back to staff.

City Attorney, Andy Pinasco explained that the Willdan’s agreement encompasses all the scope for City Engineer and West Yost is a special engineer specializing in Wastewater. It is my understanding that West Yost has not coordinated with the City Engineer Department with regard to the approaches that they are presenting to the Council. Our City Engineer reached out and had an issue with the approach to this item
Jonathan Mitchell explained that the goal here is to collaborate with the consultant, work together as a team with West Yost to understand what the financial and planning impacts are and what the range of scope options that could come before Council and present the associated costs, as well as the priority of other projects and financial impacts to the City. My intent would be to prioritize this and move it forward.

Moved by Vice Mayor Wratten, seconded by Councilmember Mitchell and carried to have a staff report in conjunction with West Yost and have our City Engineer come back at the next meeting or as soon as possible going through these items and have Jonathan address any issues he would have with these or any other recommendations.

AYES: LaFayne, Wratten, Atlan, Mitchell, Rhoades
NOES: None
ABSTAIN: None
ABSENT: None

Larry Rhoades you can go on the website and find a drawing of anything and I don’t think we should pay another engineer to double check their work. I guarantee that I can call three people to double check their work and wouldn’t need an engineer to check it.

DISCUSSION ITEMS: For the record: Action minutes provide the necessary documentation of City Council action. For those desiring to hear the full discussions on each item, they can request a copy of the recording of the meeting. These recordings provide an accurate and comprehensive backup of City Council deliberations and citizen discussions.

I. REGULAR AGENDA:

5. Contract for City Manager Services – Andy Pinasco, City Attorney explained the process in hiring a permanent City Manager by Peckham & McKenney. The terms of employment as authorized is an annual salary of $135,000 with a deferred benefit compensation of 3% annually, and all the health and benefits the same as other management positions in the City in accordance with the policies that exist.

Mayor LaFayne introduced Mr. George Lee as our new City Manager.

Mr. Lee extended his gratitude to the Mayor and all Councilmembers by giving me the honor to serve Ione, which is very dear to my heart. I look forward to working with each and everyone of you to advance the progress of Ione. One thing I do know is that Ione is full of good people decent people, as well as the Councilmember. One thing I do know that we have in common, is that we all care deeply by the City. I would like to ask everyone here to support your Council and have faith in your Council. I come as your manager with no agenda, but only to support the City and support the forward progress of Ione.

Dave Livingstone welcomed Mr. Lee to his position and extended his support to him and the Councilmembers.

Larry Rhoades congratulated Mr. Lee and happy he is a local. Hope everyone backs him.

Tommy Quinn congratulated Mr. Lee and he seems like a wonderful guy.

Moved by Councilmember Atlan, seconded by Mayor LaFayne and carried to adopt Resolution No. 2024-07 approving the contract for City Manager services with Mr. George Lee.

AYES: LaFayne, Wratten, Atlan, Mitchell, Rhoades
NOES: None
ABSTAIN: None
ABSENT: None
J. REPORTS AND COMMUNICATIONS FROM CITY ATTORNEY:
• Mr. Pinasco congratulated Mr. Lee and he looks forward to working with him.

K. REPORTS AND COMMUNICATIONS FROM CITY MANAGER:

Councilmember Mitchell:
• Two events this weekend—Party Pardee and Opening Day for Little League encouraged everyone to be careful on the roads—about 1,500 bicycles on the roads.
• April 27, 2024 is the Walk for Troops and encourage everyone to attend.

Councilmember Atlan:

Attended Park & Recreation Meeting on March 26, 2024:
• Little Leapers Agreement approved and will be brought to Council at the next meeting.
• The 2024 Calendar was presented
• Commissioners attended Brown Act and Ethics Training
• Discussion about the Pickle Ball courts and the future of the Basketball Courts—new ones or combine it.
• Train Depot should be completed by the end of the year.

Vice Mayor Wratten:
• Congratulated Mr. Lee and looked forward to working with him.

Mayor LaFayne:
• Asked for an update on Commissioners training – Mr. Pinasco commented that training--Ethics, Brown Act and Sexual Harassment training will be given high priority.

L. COUNCIL COMMENTS/COMMITTEE REPORTS/FUTURE AGENDA
ITEMS: None
M. ADJOURNMENT:

Moved by Councilmember Mitchell, seconded by Vice Mayor Wratten and carried to adjourn.

Respectfully submitted,
Janice Traverso
City Clerk

CITY OF IONE COUNCIL MEETING MINUTES
April 16, 2024
Mayor LaFayne called meeting to order at 6:00 PM
A. ROLL CALL:

Present: Diane Wratten, Vice Mayor
Jack Mitchell, Councilmember
Stacy Rhoades, Councilmember

Absent: Dominic Atlan, Councilmember
Alison LaFayne, Mayor (6:35 p.m.)
Staff: George Lee, City Manager
Andy Pinasco, City Attorney
Janice Traverso, City Clerk
B. CLOSED SESSION:

Moved by Councilmember Mitchell, seconded by Councilmember Rhoades and carried to move Closed Session to the end of the meeting.

AYES: Wratten, Mitchell, Rhoades
NOES: None
ABSENT: Atlan, LaFayne (6:35 p.m.)
ABSTAIN: None
CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
(Paragraph (1) of Subdivision (d) of Section 54956.9)
Name of case: Amador Court Case Number 22-CV-12824 – Amador Regional Sanitation Authority (*ARSA) v City of Ione and California Department of Corrections and Rehabilitation (CDCR)

LIABILITY CLAIMS PURSUANT TO CALIFORNIA GOVERNMENT CODE SECTION 54956.9
Name of Claimant: Shane Billows
Agency Claimed Against: City of Ione
Name of Claimant: George Orozco
Agency Claimed Against: City of Ione
C. VICE MAYOR WRATTEN LED THE PLEDGE OF ALLEGIANCE
D. APPROVAL OF AGENDA:

Moved by Councilmember Mitchell, seconded by Councilmember Rhoades and carried to approve the agenda.

AYES: Wratten, Mitchell, Rhoades
NOES: None
ABSENT: Atlan, LaFayne (6:35 p.m.)
ABSTAIN: None
Agenda Item #I1(2)
E. PRESENTATIONS/ANNOUNCEMENTS: None

F. PUBLIC COMMENT:

Tommy Quinn:
• Someone has been coming into the neighborhood having cats spayed or neutered. They fixed my cat, who was already been fixed. • There seems to be a problem with people not observing speed limits and turn signals. Suggested putting a sign at either end of town “Welcome to Ione- We observe our traffic laws here and our sound laws.

G. INFORMATION ITEMS: Information items – no action taken.

1. March 2024 Fire Department Report

2. March 2024 Police Department Report

3. March 2024 Administrative Report

4. March 2024 Building Department Report

5. March 2024 WWTP Report

6. March 2024 Public Works Report

H. CONSENT CALENDAR:

Moved by Councilmember Rhoades, seconded by Councilmember Mitchell and carried to approve the following:

1. Minutes of March 19, 2024

2. Warrants dated April 16, 2024

3. Adoption of Resolution No. 2024-08 Approving the 2024 Annual Veteran’s Walk

4. Adoption of Resolution No. 2024-09 Approving the Annual Homecoming Parade

5. Adoption of Resolution No. 2024-10 Approving the Ione Truck and Car Show

6. Adoption of Resolution No. 2024-11 Designating Authorized Signers for Bank Marin
AYES: Wratten, Mitchell, Rhoades
NOES: None
ABSENT: Atlan, LaFayne (6:35)
ABSTAIN: None
DISCUSSION ITEMS:

For the record: Action minutes provide the necessary documentation of City Council action. For those desiring to hear the full discussions on each item, they can request a copy of the recording of the meeting. These recordings provide an accurate and comprehensive backup of City Council deliberations and citizen discussions.

I. REGULAR AGENDA:

1. Police Department Relocation Proposal – Police Chief John Alfred explained that the Police Department is currently operating out of City Hall. The State of California mandates building and network security. The police Department has outgrown our current location and has no storage space, efficient workspace or room in the property/evidence room. After the homicide in 2023, the property/evidence room has no space to accommodate more items, and retention of this evidence is long-term.

The Police Department has been considering options for more workspace and evidence storage for quite some time. The building at 17 E. Main Street was purchased with the intent to move the Police Department to this location.

However, the costs to bring the location up to the standards to adequately utilize the building as a Police Station are tremendous. The second story is not usable due to structural issues, mold, and ADA access.

The City and Police Department have been discussing the Preston Youth Authority Administration Building with the State of California. These discussions take a lot of time to move anything forward. Moving to the proposed location gives the City and the Police Department to come up with a permanent location for the Police.

The proposed move will also free up the parking area by Iron Ivan for public use.

Police Chief John Alfred then presented a power point presentation with:
• Current Facility
• Population Growth
• Police Staffing
• Policing Trends
• City Needs
• 17 E. Main Street
• New Location
• Budget Impact
Tommy Quinn – would like consideration to keep an officer at City Hall during work hours.

After discussion by Council, it was moved by Councilmember Mitchell, seconded by Councilmember Rhoades and carried to accept the relocation proposal, and approve and authorize the City Manager to sign a 2-year lease with option of two additional one-year lease with Ione Plaza LLC for Police use of the old Golden 1 Credit Union space.

AYES: Wratten, Mitchell, Rhoades
NOES: None
ABSENT: Atlan, LaFayne (6:35)
ABSTAIN: None

J. REPORTS AND COMMUNICATIONS FROM CITY ATTORNEY:
• Working with Mr. Lee to coordinate training for the different committees • Spent the day at City Hall discussing municipal procedures with Mr. Lee K. REPORTS AND COMMUNICATIONS FROM CITY MANAGER:
• It has been a wonderful 10 days—staff members and council have been wonderful. Extremely proud and honored to be working for the City. • We will be moving most of our accounts at the Bank of Marin to money market accounts--we will earn $537,000 in interest income as compared to $513.00 earned this year.
• We requested our City Engineer to calculate an engineer estimate for 17 E.

Main Street
• The lease for the Arena will be referred to the Park & Recreation Commission to prepare an RFP.
• Staff is working on the rate study for sewer and capital improvement projects.

L. COUNCIL COMMENTS/COMMITTEE REPORTS/FUTURE AGENDA
ITEMS:

Councilmember Mitchell:
• Walk for the Troops – April 27, 2024
• Ione Homecoming – May 10-12, 2024
J. CLOSED SESSION: Council convened to Closed Session to discuss the following: Mayor LaFayne arrived at 6:35 p.m.

CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
(Paragraph (1) of Subdivision (d) of Section 54956.9)
Name of case: Amador Court Case Number 22-CV-12824 – Amador Regional Sanitation Authority (*ARSA) v City of Ione and California Department of Corrections and Rehabilitation (CDCR)

LIABILITY CLAIMS PURSUANT TO CALIFORNIA GOVERNMENT CODE SECTION 54956.9
Name of Claimant: Shane Billows
Agency Claimed Against: City of Ione
Name of Claimant: George Orozco
Agency Claimed Against: City of Ione
K. REPORT OUT OF CLOSED SESSION: Council reconvened to Open Session and City Attorney, Andy Pinasco reported the following:

CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
(Paragraph (1) of Subdivision (d) of Section 54956.9)
Name of case: Amador Court Case Number 22-CV-12824 – Amador Regional Sanitation Authority (*ARSA) v City of Ione and California Department of Corrections and Rehabilitation (CDCR) – Direction was given to Legal Counsel to continue settlements discussions.

LIABILITY CLAIMS PURSUANT TO CALIFORNIA GOVERNMENT CODE SECTION 54956.9
Name of Claimant: Shane Billows
Agency Claimed Against: City of Ione
Name of Claimant: George Orozco
Agency Claimed Against: City of Ione
Both claims that have been rejected by the Council.

K. ADJOURNMENT:

Moved by Councilmember Mitchell, seconded by Vice Mayor Wratten to adjourn at 7:00 p.m.

Respectfully submitted,
Janice Traverso
City Clerk
Agenda Item #I2
DATE: MAY 7, 2024
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: JODI STENECK, FINANCE MANAGER
SUBJECT: MAY 7, 2024 WARRANTS
RECOMMENDED ACTION:

Staff recommends that the council review and approve the attached warrant list.

FISCAL IMPACT:
$151,277.99
ATTACHMENTS:

A. Warrant list dated 5-7-2024
Attachment #I2A
City of lone Unpaid Invoice Report - UNPAID INV. REPORT Page: 2 Posting period: 04/24 May01,2024 10:12AM
Invoice Seq.# Description Invoice GL Peri GL Account Activity# GL Account Description Net Invoice Number -- Date ---
Number Check Amount
Total 42028040: 683.45

AMADOR WATER AGENCY
04052024 1 006352-002 CASTLE OAKS MEDIAN 3 04/05/24 04/24 8221-92-6170 0 UTILITIES 68.91 04052024 2 006352-001 CASTLE OAKS MEDIAN 2 04/05/24 04/24 8221-92-6170 0 UTILITIES 68.91 04052024 3 006352-000 CASTLE OAKS MEDIAN 1 04/05/24 04/24 8221-92-6170 0 UTILITIES 68.91 04052024 4 006157-000 SEWER LIFT STATION 04/05/24 04/24 3111-92-6170 0 UTILITIES 68.91 04052024 5 005018-018 600 PRESTON AVE 04/05/24 04/24 1111-75-6170 0 UTILITIES 83.78 04052024 6 005018-018 600 PRESTON AVE 04/05/24 04/24 9675-75-6170 0 UTILITIES 27.93 04052024 7 005018-018 600 PRESTON AVE 04/05/24 04/24 9613-75-6170 0 UTILITIES 27.92 04052024 8 005018-017 POPLAR STREET 04/05/24 04/24 1111-92-6170 0 UTILITIES 386.49 04052024 9 005018-016 ES HWY 124 04/05/24 04/24 1111-92-6170 0 UTILITIES 466.65 04052024 10 005018-024 17 E MAIN ST 04/05/24 04/24 1111-92-6170 0 UTILITIES 68.91 04052024 11 005018-015 10100 FIVE MILE DR 04/05/24 04/24 1111-92-6170 0 UTILITIES 73.33 04052024 12 005018-014 305 S MILL ST 04/05/24 04/24 1111-92-6170 0 UTILITIES 68.91 04052024 13 005018-013 MAIN ST AND SACRAMENTO 04/05/24 04/24 1111-92-6170 0 UTILITIES 68.91 04052024 14 005018-012 1600 W MARLETTE ST 04/05/24 04/24 1111-92-6170 0 UTILITIES 123.20 04052024 15 005018-011 ES HWY 124 04/05/24 04/24 1111-92-6170 0 UTILITIES 484.33 04052024 16 005018-010 425 QUAILHOLLOW DR 04/05/24 04/24 1111-92-6170 0 UTILITIES 73.33 04052024 17 005018-009 431 QUAILHOLLOW DR 04/05/24 04/24 1111-92-6170 0 UTILITIES 68.91 04052024 18 005018-008 437 QUAILHOLLOW DR 04/05/24 04/24 1111-92-6170 0 UTILITIES 68.91 04052024 19 005018-007 CASTLE OAKS ENTRANCE 04/05/24 04/24 8221-92-6170 0 UTILITIES 152.23 04052024 20 005018-006 846 SUTTER LN 04/05/24 04/24 1111-92-6170 0 UTILITIES 68.91 04052024 21 005018-005 OAKRIDGE DR 04/05/24 04/24 1111-92-6170 0 UTILITIES 516.55 04052024 22 005018-004 39 MAIN AND PRESTON 04/05/24 04/24 1111-92-6170 0 UTILITIES 73.33 04052024 23 005018-003 1 E MAIN ST 04/05/24 04/24 1111-65-6170 0 UTILITIES 101.95 04052024 24 005018-003 1 E MAIN ST 04/05/24 04/24 2111-65-6170 0 UTILITIES 16.98 04052024 25 005018-003 1 E MAIN ST 04/05/24 04/24 3111-65-6170 0 UTILITIES 33.98 04052024 26 005018-003 1 E MAIN ST 04/05/24 04/24 9670-65-6170 0 UTILITIES 8.50 04052024 27 005018-003 1 E MAIN ST 04/05/24 04/24 9675-65-6170 0 UTILITIES 8.50 04052024 28 005018-002 22 W JACKSON ST 04/05/24 04/24 1111-75-6170 0 UTILITIES 44.00 04052024 29 005018-002 22 W JACKSON ST 04/05/24 04/24 9675-75-6170 0 UTILITIES 14.67 04052024 30 005018-002 22 W JACKSON ST 04/05/24 04/24 9613-75-6170 0 UTILITIES 14.66 Total 04052024: 3,421.41
AT&T CALNET 3
000021520145 1 ACCT BAN 9391037281 04/06/24 04/24 1111-75-6160 0 COMMUNICATIONS 16.30 000021520145 2 ACCT BAN 9391037281 04/06/24 04/24 9675-75-6160 0 COMMUNICATIONS 5.43

Agenda Item #J2
DATE: MAY 7, 2024
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: JODI STENECK, FINANCE MANAGER
SUBJECT: 2023-24 RECOMMENDED BUDGET AMENDMENTS
RECOMMENDED ACTION:

Adopt Resolution 2024-*, A Resolution of the City Council of the City of Ione Authorizing Budget Amendment to the Fiscal Year 2023-24 Operating Budget FISCAL IMPACT:

General Fund increase of $264,519
Gas Tax Fund increase of $249,840
WWTP O&M Fund decrease of $332,150
Sewer CIP Fund increase of $226,000
Tertiary Fund increase of $236,199
Swimming Pool Fund decrease of $23,000
BACKGROUND:

The City Council of the City of Ione adopted its Fiscal Year Operating Budget for 2023-2024 on July 1, 2023. Within the fiscal year, budget amendments have been approved for salary adjustments and contract services. At the April 25, 2024 Finance Committee meeting the Third Quarter Budget to Actuals report, Revenue Amendments, Expense Budget Amendments and Budget Amendments Summaries were reviewed and discussed. The staff recommendation was to present at the next City Council meeting.

DISCUSSION:

The City Council has been provided with Third Quarter reports that is the same as was presented at the Finance Committee meeting with the addition of the Expenses Comparison to Budget summary sheet. The projected year-end amounts are staff estimates based on the 2023-24 third quarter actuals and reviewing prior years to see when the revenues or expenses were posted.

The General Fund increase of $264,19 will be reduced by the Swimming Pool Fund by the $23,000 as the fund balance in the Swimming Pool Fund is negative. All the other Funds will increase except for the WWTP O&M Fund which will decrease by $332,150. This means that the current WWTP O&M fund balance of $1,013,060 will be reduced by the $332,150, leaving a fund balance of $680,910. Staff is working with a consultant to provide a Sewer Rate Study that would address the expenses exceeding revenues for future year.

ATTACHMENTS:

A. 2023-24 Revenue Budget Amendments
B. 2023-24 Expenses Budget Amendments
C. 2023-24 Budget Amendments Summary
D. Resolution 2024-*, A Resolution of the City Council of the City of Ione Authorizing Budget Amendment to the Fiscal Year 2023-24 Operating Budget ACCOUNT # DESCRIPTIONS 3rd Qrt 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 $ 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 1111-45-4560 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 $ 8,000 $ 7,000 1111-46-4642 PLANNING FEES $ 2,410 $ 8,500 $ 5,000 $ (3,500) 1111-46-4645 POOL REVENUE $ 5,603 $ - $ 15,000 $ 15,000 1111-46-4658 SPECIAL POLICE DEPT SERVICES $ 4,411 $ - $ 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 $ 20,000 $ 16,500 1111-47-4793 MARKETING/PROMOTIONS $ 2,272 $ - $ 2,272 $ 2,272 TOTAL GENERAL FUND REVENUE $ 1,901,636 $ 3,048,060 $ 3,347,219 $ 299,159 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 $ 146,000 $ 358,400 $ 212,400 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 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 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 TOTAL TERTIARY REVENUE $ 127,647 $ 125,000 $ 189,999 $ 64,999 .

SEWER CIP FUND

TERTIARY FUND
City of Ione
2023-24 Revenue Budget Amendments

GENERAL FUND

GAS TAX FUND

WWTP - OPER & MAINT
Attachment #J2A

CITY OF IONE
2023 - 24 Expense Budget Amendments

GENERAL FUND
CITY COUNCIL 3rd Qrt Actual FY Budget Projected YE Budget Amend. 6122 TRAINING $ 700 $ 10,000 $ 1,500 $ (8,500)
6160 COMMUNICATIONS $ 1,287 $ 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 Qrt 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 Qrt Actual FY Budget Projected YE Budget Amend. 5110 SALARIES & WAGES REG EMPLOYEES $ 250,441 $ 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 $ - $ 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 $ - $ 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 Qrt 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 $ (7,000) 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 $ - $ 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
Attachment #J2B
6220 OTHER CONTRACTUAL SERVICES $ 110,388 $ 110,000 $ 150,000 $ 40,000 6250 TRAVEL, CONF $ 3,492 $ 1,375 $ 4,375 $ 3,000
TOTAL POLICE $ 812,861 $ 1,050,999 $ 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 $ 1,109 $ - $ 1,500 $ 1,500 5220 WORKERS COMP $ 709 $ - $ 900 $ 900
5223 AD&D/LIFE INSURANCE $ 528 $ - $ 700 $ 700
6111 OFFICE $ 869 $ 450 $ 1,250 $ 800
6119 SAFETY EQUIPMENT $ 2,794 $ 6,000 $ 5,000 $ (1,000) 6120 SPECIAL DEPARTMENTAL EXPENSE $ 2,446 $ 2,100 $ 2,600 $ 500 6121 TRAINING SUPPLIES $ 1,080 $ 240 $ 1,440 $ 1,200
6130 TOOLS & SMALL EQUIP $ 2,288 $ 1,200 $ 3,200 $ 2,000 6140 CLOTHING / UNIFORM $ 4,120 $ 480 $ 5,480 $ 5,000
6160 COMMUNICATIONS $ 6,575 $ 6,768 $ 8,768 $ 2,000
6166 SOFTWARE PROGRAMS $ 480 $ 3,900 $ 700 $ (3,200)
6170 UTILITIES $ 10,131 $ 9,600 $ 13,600 $ 4,000
6190 MAINT OF BLDGS, STRUCT, GROUND $ 6,472 $ 7,200 $ 8,200 $ 1,000 6201 FUEL $ 11,716 $ 24,000 $ 16,000 $ (8,000)
6202 VEHICLE MAINT $ 13,386 $ 30,000 $ 18,000 $ (12,000) 6203 MAINT & OPERATIONS - EQUIPMENT $ 16 $ 6,000 $ 500 $ (5,500) 6215 PROF & SPEC SERV. - OTHER $ 274 $ 1,200 $ 500 $ (700) TOTAL FIRE $ 65,290 $ 99,138 $ 88,738 $ (10,400)
PLANNING 3rd Qrt 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 $ 214,224 $ 171,424 $ (42,800) ENGINEERING 3rd Qrt 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 $ - $ 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 Qrt 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 $ - $ 6,500 $ 6,500 9231 BANK CHARGES/PROCESSING FEES $ 9,097 $ - $ 12,000 $ 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 Qrt 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 $ 10,000 $ (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 Qrt 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 $ 1,159 $ 600 $ 1,600 $ 1,000
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 Qrt 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 $ 105,000 $ 70,000
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 BLDGS 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 $ - $ 100,000 $ 100,000
6220 OTHER CONTRACT SERVICES $ 25,848 $ - $ 30,000 $ 30,000 8813 CAPITAL OTHER $ 45,637 $ 50,000 $ 60,000 $ 10,000
TOTAL PUBLIC WORKS $ 462,456 $ 120,093 $ 547,443 $ 427,350 TOTAL FUND EXPENDITURES $ 554,867 $ 215,950 $ 674,100 $ 458,150

TERTIARY PLANT FUND
TERTIARY PLANT EXPENDITURES 3rd Qrt 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 $ 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 $ 300,000 $ (127,500) 6240 MEMBERSHIP & DUES $ 413 $ - $ 550 $ 550
TOTAL PUBLIC WORKS $ 225,790 $ 427,500 $ 300,800 $ (126,700) TOTAL FUND EXPENDITURES $ 355,387 $ 642,500 $ 471,300 $ (171,200)

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 $ 18,614 $ - $ 20,000 $ 20,000
TOTAL PUBLIC WORKS $ 29,892 $ 12,820 $ 35,820 $ 23,000
TOTAL FUND EXPENDITURES $ 29,892 $ 12,820 $ 35,820 $ 23,000 2023-24 Budget Amendment Summary
General Fund
Rev Budget Amendment $ 299,159.00
Expense Budget Amend. $ (34,640.00)
Difference $ 264,519.00
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. $ (458,150.00)
Difference $ (332,150.00)
Use Fund Balance $ 1,013,060.00
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. $ 171,200.00
Difference $ 236,199.00
Swimming Pool
Rev Budget Amendment $ -
Expense Budget Amend. $ (23,000.00)
Difference $ (23,000.00)
Use General Fund $ 23,000.00
Attachment #J2C
Attachment #J2D
RESOLUTION 2024-12

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IONE AUTHORIZING A BUDGET AMENDMENT TO THE FISCAL YEAR 2023-2024 OPERATING BUDGET WHEREAS, the City Council of the City of Ione adopted its Fiscal Year Operating Budget for 2023-2024; and
WHEREAS, from time to time it is necessary to amend the Budget; and WHEREAS, the City Council has reviewed the 2023-24 third quarter actuals and compared them to the annual budget and the projected year-end; and
WHEREAS, the 2023-24 budget requires adjustments to be in line with the projected year; and WHEREAS, the 2023-24 budget amendments will increase the fund balance in four funds, General Fund, Gas Tax, Sewer CIP and Tertiary, and the WWTP O&M fund will decrease and the Swimming Pool fund will use General Fund to offset the expense increase; and WHEREAS, the WWTP O&M fund has a fund balance of $1,013,060 which will be used to offset the additional expenses adjusted by the increase in revenue.

NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Ione the following changes shall be incorporated into the 2023-2024 Operating Budget:

Fund Revenue
Adjustment
Expense
Adjustment
Fund Increase or
Decrease (-)
General Fund $ 299,159 - $ 34,640 $ 264,519
Gas Tax $ 212,400 $ 37,440 $ 249,840
WWTP O&M $ 126,000 -$458,150 -$ 332,150
Sewer CIP $ 226,000 $ 0 $ 226,000
Tertiary $ 64,999 $171,200 $ 236,199
Swimming Pool $ 0 -$ 23,000 -$ 23,000
The foregoing Resolution was duly passed introduced and adopted by the City Council of the City of Ione at their regular meeting held on May 7, 2024 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
______________________________
Alison LaFayne, Mayor
Attest:
_______________________________
Janice Traverso, City Clerk
Agenda Item #J3
DATE: MAY 7, 2024
TO: IONE CITY COUNCIL
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.

Recommendation of staff
Approval of Option #2, Option #3 or Option #4
Option #2
Special tax rate increase by a percentage using the Consumer Price Index 4% for all CFD’s.

Option #3
Increase all CFD’s excluding 2005-2 (1A #2 & #3) and CFD No. 2009-3.

Option #4
Special tax rate increase by a percentage using the minimum annual increase of (2%) for all CFD’s.

BACKGROUND:

The CFD’s were established with the development agreements/amendments for Castle Oaks and Wildflower. The intent of the special tax was to provide financial support for the Police and Fire Departments as the increase in population would create a burden on the general fund. Landscape maintenance for Castle Oaks is also provided for in CFD NO 2005-2 (1A No. 1), 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% and the police and fire budgets have continued to rise.

The two new subdivisions, Castle Oaks and Wildflower currently represent 47% of Ione’s population. Current assessments for Police & Fire ($479,139.16) account for 20.23% of public safety budgets ($2,368,076.00), which puts a burden on the General Fund.

Options:
1 – No increase for 2024-25
Levy = $563,558.60
Increase = $0.00
2 – Increase the amount as determined by the Dec 2023 CPI, 4% Levy with 4% increase = $586,100.94
Increase = $22,542.34
3 – Increase all CFD’s excluding 2005-2 (1A No. 3) as determined by the Dec 2023 CPI, 4% Levy = $569,814.14
Increase = $6,255.54
4 – Increase the amount by a percentage using the minimum annual increase of 2% for all CFD’s.

Levy = $574,829.77
Increase = $11,271.17
ATTACHMENTS:

A. CFD Options for 2023-2024 Tax Roll & Revenue Loss
Option 1 Option 2
12 Name
Units Taxed
2023-24
Applied Tax
Rate Total Tax Name
Units Taxed
2023-24
Applied Tax
Rate Total Tax
3 CFD No 2005-2 (IA #1) Castle
Oaks & Edgebrook 140 446.68 $ $ 62,535.20
CFD No 2005-2 (IA #1) Castle
Oaks & Edgebrook 140 464.55 $ $ 65,036.61
4 CFD No 2005-2 (IA #2) Castle
Oaks 11 446.68 $ $ 4,913.48
CFD No 2005-2 (IA #2) Castle
Oaks 11 464.55 $ $ 5,110.02
5 CFD No 2005-2 (IA #2 & 2009-03)
Castle Oaks 143 857.20 $ $ 122,579.60
CFD No 2005-2 (IA #2 & 2009-03) Castle Oaks 143 891.49 $ $ 127,482.78 6 CFD No. 2005-2 (1A #3) Castle
Oaks 332 857.20 $ $ 284,590.40 CFD No. 2005-2 (1A #3) 332 891.49 $ $ 295,974.02 7 CFD No 2006-1
Wildflower 204 435.98 $ $ 88,939.92
CFD No 2006-1
Wildflower 204 453.42 $ $ 92,497.52
8 Total Units Assessed 830 Total Units Assessed 830
9 Total Tax Assemement $ 563,558.60 Total Tax Assemement $ 586,100.94 2020-2021 Assessment $ 563,558.60 2020-2021 Assessment $ 563,558.60 Option 1 Increase $ - Option 2 Increase $ 22,542.34
Option 3 Option 4
Name
Units Taxed
2023-24
Applied Tax
Rate Total Tax Name
Units Taxed
2023-24
Applied Tax
Rate Total Tax
CFD No 2005-2 (IA #1) Castle
Oaks & Edgebrook 140 464.55 $ $ 65,036.61
CFD No 2005-2 (IA #1) Castle
Oaks & Edgebrook 140 455.61 $ $ 63,785.90
CFD No 2005-2 (IA #2) Castle
Oaks 11 464.55 $ $ 5,110.02
CFD No 2005-2 (IA #2) Castle
Oaks 11 455.61 $ $ 5,011.75
CFD No 2005-2 (IA #2 & 2009-03)
Castle Oaks 143 857.20 $ $ 122,579.60
CFD No 2005-2 (IA #2 & 2009-03) Castle Oaks 143 874.34 $ $ 125,031.19 CFD No. 2005-2 (1A #3) 332 857.20 $ $ 284,590.40 CFD No. 2005-2 (1A #3) 332 874.34 $ $ 290,282.21 CFD No 2006-1
Wildflower 204 453.42 $ $ 92,497.52
CFD No 2006-1Wildflower 204 444.70 $ $ 90,718.72
Total Units Assessed 830 Total Units Assessed 830
Total Tax Assemement $ 569,814.14 Total Tax Assemement $ 574,829.77 2020-2021 Assessment $ 563,558.60 2020-2021 Assessment $ 563,558.60 Option 3 Increase $ 6,255.54 Option 4 Increase $ 11,271.17 Tax Assessment with 4% increase per 12/23 CPI - excluding 2005-2 (1A, 3 & 2009-03) Tax Assessment with 2% increase per 12/23 CPI on all CFD Proposed Tax Rate Adjustment Options
2024/2025 Assessment Options
Tax Assessment with 0% increase per 12/21 CPI Tax Assessment with 4% increase per 12/23 CPI on all J3a CFD Options for 2024‐2025 Tax Roll 1
Attachment #J3A
2021/2022 2022/2023 2023/2024
12 Name
Units Taxed
2023-24
Applied Tax
Rate Total Tax Name
Units Taxed
2023-24
Applied
Tax Rate Total Tax Name
Units
Taxed
2023-24
Applied
Tax Rate Total Tax
3 CFD No 2005-2 (IA #1) Castle
Oaks & Edgebrook 140 $ 63,786.80 455.62 $
CFD No 2005-2 (IA #1)Castle Oaks & Edgebrook 140 $ 66,337.60 473.84 $ CFD No 2005-2 (IA #1) Castle
Oaks & Edgebrook 140 $ 492.80 $ 68,992.00
4 CFD No 2005-2 (IA #2)Castle Oaks 11 $ 455.62 $ 5,011.82 CFD No 2005-2 (IA #2)Castle Oaks 11 $ 473.84 $ 5,212.24 CFD No 2005-2 (IA #2) Castle
Oaks 11 $ 492.80 $ 5,420.80
5 CFD No 2005-2 (IA #2 & 2009-03) Castle Oaks 143 874.35 $ 125,032.05 $ CFD No 2005-2 (IA #2 & 2009-03) Castle Oaks 143 909.33 $ 130,034.19 $ CFD No 2005-2 (IA #2 & 2009-03) Castle Oaks 143 945.70 $ $ 135,235.10 6 CFD No. 2005-2 (1A #3)Castle Oaks 332 $ 290,284.20 874.35 $ CFD No. 2005-2 (1A #3) 332 909.33 $ 301,897.56 $ CFD No. 2005-2 (1A #3) 332 945.70 $ 313,972.40 $ 7 CFD No 2006-1Wildflower 204 $ 90,716.76 444.69 $
CFD No 2006-1Wildflower 204 $ 94,345.92 462.48 $
CFD No 2006-1Wildflower 204 $ 480.98 $ 98,119.92
8 Total Units Assessed 830 Total Units Assessed 830 Total Units Assessed 8309 Total Tax Assemement $ 574,831.63 Total Tax Assemement $ 597,827.51 Total Tax Assemement $ 621,740.22 2021/2022 Assessment 563,558.60 $ 2022-2023 Assement 563,558.60 $ 2023-2024 Assement R$ 563,558.60 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 (1A #2 & 2009-03) Tax Assessment with 4% increase per 12/22 CPI Tax Assessment with 4% increase per 12/23 CPI CFD Proposed Tax Rate Adjustment Options
Tax Revenue Loss since 2020-2021
Tax Assessment with 2% increase per 12/21 CPI
J3a CFD Tax Revenue Loss 1
Attachment #J3A
Agenda Item #J4
DATE: MAY 7, 2024
TO: IONE CITY COUNCIL
FROM: JODI STENECK, FINANCE MANAGER
SUBJECT: CITY-WIDE COMMUNITY FACILITIES DISTRICT (CFD) FOR POLICE

AND FIRE
RECOMMENDED ACTION:

Direction to staff regarding creating a city-wide community facilities district (CFD) to fund Police and Fire.

FISCAL IMPACT:

The fiscal impact will be determined by the decision of the City Council and is summarized below:
• If staff is directed to not pursue a city-wide CFD then there would be no fiscal impact. • If staff is directed to pursue a city-wide CFD then the initial cost to the City’s General Fund would be an estimated range of $20,000 to $40,000 for consultant and staff time.

BACKGROUND:

Formation
There is a 7-step process that is required in order to form a viable Community Financial District:

Step 1 Initiation of CFD: It begins with an initiation process where a property owner or government entity begins the process of establishing a CFD.

Step 2 Adoption of Local Goals and Policies: Local goals and policies must be adopted by the agency proposing this special tax district. These are effectively the rules that must be followed by participants for the prospective CFD. Following this stage, the Rate and Method of Apportionment must be developed and determined. The Rate and Method of Apportionment outlines how a tax will be levied or charged, on which property, under what conditions, for how long, and at what rate.

Step 3 Proposal of Resolution of Intention: If there are no objections to the rules and policies proposed in the previous stage, a CFD is then formally proposed.

Step 4 Public Hearing: A public hearing is held and if there are no majority objections by the participants, then the CFD formation process continues.

Step 5 Adoption of Resolution of Formation: This step is a resolution to incur debt if applicable.

Step 6 Election: An election is held amongst the residents or property owners. In order to establish a CFD, a two-thirds affirmative vote of property owners is required if there are no more than 12 registered voters living within the proposed district. However, if more than 12 registered voters are living in the district, a two-thirds vote of registered voters is required.

Because of this voter approval requirement, CFDs are most commonly formed in undeveloped areas where the district encompasses a small number of property owners who intend to subdivide the land for sale.

Step 7 Issue Debt: If applicable, the last step in the formation process is to issue any debt necessary such as land-secured municipal bonds or bank loans.

Once the formation process is complete, a special tax is imposed on all property within the Community Facilities District. This tax is not a property tax. It is in addition to the standard property tax that exists in that region.

City of Ione CFD’s
The City of Ione established CFD’s with the development agreements/amendments for Castle Oaks and Wildflower. The intent of the special tax was to provide financial support for the Police and Fire Departments as the increase in population would create an additional burden to the general fund. Landscape maintenance for Castle Oaks is also provided for in CFD NO 2005-2 (1A No. 1), 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 and Wildflower currently represent approximately 47% of Ione’s population. Current CFD assessments for Police and Fire ($479,139.16) account for 20.23% of the public safety budgets ($2,368,076.00).

DISCUSSION:

As of May 3, 2024 there are 2,509 total parcels in the Ione city limits (per Amador County Assessor, Jim Rooney). After removing governmental parcels there are 2,444 parcels that would be included in a city-wide CFD. This includes vacant, commercial and residential lots.

Based on 2,444 parcels the assessment would be $193.59 parcel to match the 2020-2021 assessment ($479,139.16). This amount is for discussion only as this will change based on future decisions regarding total assessments and percentage of budgets.

Assuming 100% of the 830 parcels paying a CFD vote in the affirmative, another 799 affirmative votes will be needed from voters who currently do not pay a CFD.

Below is a preliminary list of items to be researched.

1. Determine if we need to hire a consultant.

2. Determine if we need to do a full study.

3. Determine rate per parcel
Determine % of safety budget to cover with CFD’s.

Determine total assessment amount.

Determine inflation factor.

4. Determine how to handle the Lighting and Landscaping for Castle Oaks.

5. Determine length of process.

6. Determine viability of getting a vote passed.

ATTACHMENTS:

None

OPERATIONS, MAINTENANCE, AND MANAGEMENT SERVICE AGREEMENT THIS OPERATIONS, MAINTENANCE, AND MANAGEMENT SERVICE AGREEMENT (this "Agreement") is made and entered into as of June 26, 2023, by and between THE CITY OF IONE, a California incorporated city ("Owner") and JAMES WATER SERVICE, a [ a wastewater operations contractor] ("JWS").

RECITAL
Owner and JWS desire to enter into this Agreement to provide for the operation and maintenance of a Wastewater Treatment Facility, Tertiary Treatment Facility and Sewer Collection System owned by Owner and located in the City of Ione, California ( collectively; the "Facility"), upon the terms and conditions set forth herein.

NOW, THEREFORE, the parties hereto agree as follows:

1. AGREEMENT. Owner and JWS agree that JWS will perform the services described herein with respect to the Facility, upon the terms and conditions set forth herein.

2. DEFINITIONS. The following terms, when used herein (and in the Appendices attached hereto) with initial capitalization, shall have the following meanings:
1719085-2

2.1. Agreement: This Agreement and Appendices A, B, C and D attached hereto, as amended from time to time.

2.2. Annual Budget: The estimated annual cost for the Work as agreed to by the Parties pursuant to Appendix A.

2.3. Appendix A: Annual Budget and Compensation.

2.4. Appendix B: Required Insurance and Insurance Certificates.

2.5. Appendix C: Acceptable influent characteristics for the WWTP and the COWRP.

2.6. Applicable Law: As defined in Section 15.1 hereof.

2. 7. Compensation: The amount to be paid to JWS by Owner for the performance of the Work, as determined pursuant to Appendix A.

2.8. COWRP: The Tertiary Treatment Plant.

2.9. Documentation: Drawings, specifications, procedures, instructions, reports, test results, calculations, manuals, schedules and other data to be provided by JWS in the performance of the Work.

2.10. Facility: Collectively, the WWTP, the COWRP and the Sewer Collection System.

2.11. JWS Representative: The designated representative of JWS who is authorized, in writing, to act on behalf of JWS for the purpose of fulfilling the requirements set forth in this Agreement.

Agenda Item #J5