CITY OF IONE
FINANCE COMMITTEE MEETING
THURSDAY, MAY 9, 2024
5:30 PM
Diane Wratten, Vice Mayor
Dominic Atlan, Councilmember
1 E. Main Street, lone, CA 95640
The Agenda is also available on City's Website: www.ione-ca.com A. CALL TO ORDER
B. PLEDGE OF ALLEGIANCE
C. ROLL CALL
D. PUBLIC COMMENT: EACH SPEAKER IS LIMITED TO 4
MINUTES
NOTE: This is the time for members of the public who wish to be heard on matters that do not appear on the Agenda. Persons may address the Finance Committee at this time on any subject within the jurisdiction of the Finance Committee. Is there any person in the audience who wishes to address the Committee at this time?
E. INFORMATION ITEMS: None
F. PRESENTATIONS: None
G. REGULAR AGENDA:
1. Draft 2024-25 Revenue Budget
2. Draft 2024-25 Expense Budget
H. ADJOURNMENT - NEXT SCHEDULED MEETING BUDGET
WORKSHOP MAY 23, 2024
ADA COMPLIANCE STATEMENT
In compliance with the American with Disabilities Act, if you need special assistance FY 22/23 FY 23/24 FY24/25
PROJECTED Proposed Notes
Budget Actual Budget YE
GENERAL FUND
Beginning Cash Balance
CURRENT SEC/UNSEC PROPERTY 1,042,650 $ 1.078508 S 1,100,000 $ 1,200,000 1,300,000 PROPERTY TAX IN LIEU OF VLF 1,281,540 1,378,560 1,378,560 1,553,490 1,600,000 CURRENT SUPPLEMENTAL ROLL TAX S 22,083 22,083 22,083 22,200 PRIOR SUPPLEMENTAL ROLL TAX 16,000 7,361 10,000 10,000 10,000 SALES AND USE TAX 348,580 250,025 265,000 280,000
TOT - TRANSIENT OCCUPANCY TAX 4,000 18,495 19,000 S 2,000 2,000 FRANCHISE TAX 132,800 $ 156,640
VOLCANO 20,000 20,000 13000
PG&E 71,908 72,000
57,385 58,000
BUSINESS LICENSE TAX 23,400 26,729 28,000 !!!!
REAL PROPERTY TRANSFER TAX 50,800 50,180 50,000 20,000
26,481 13,000 8,000
220,000 $ 249,847 180,000 125,000 100,000
VACANT PROPERTY FEE 200 100 100 50
600 250 250 250
ENCROACHMENT PERMIT 1,000 2,970 3,500 3,500 3,500
BURN PERMIT FEE 400 416 400 400 400
CONCEALED WEAPONS PERMITS 1,500 3,407 2,500 4,000 4,000 500 1,426 1,000 1,400 1,400
756 500 500 500
500 500 600
PARKING CITATION REVENUE 1.000 1,373 1,000 1,300 1,300
20,000 $ 95,359 39,000 39,000 450,000
RENTAL REVENUE 30.000 32,842 38,000 38.000 35,000
GOLF COURSE LEASE 40,000 $ 40,000 40,000 40,000 40,000
HOMEOWNERS PROPERTY TAX 10,430 10,296 10,295 10,295 10,000 VEHICLE LICENSE FEE COLLECTION 5,500 9,110 9,200 9,200 9,500 165,466 162,000 $ 202.000 200,000 move to restricted PD? 100,000 98,429 75,000 75,000 40,000
PLANNING/ENGINEERING REIMB 30,000 30,000 10,000
DEVELOPER REIMBURSEMENT 145,000 145,000 25,000
BUILDING INSPECTION FEES 2,000 771 1,000 $ 8,000 8,000
PLANNING FEES 6,000 11,373 8,500 $ 5,000 6,000
SPECIAL POLICE DEPT SERVICES 1,175 4,500 4,500
400 1,404 500 500 500
100,000 99,389 100,000 $ 25.000 35,000
$ 100
INSURANCE REIMBURSEMENTS 2,000 101,450 5,800 $ 2,000
80.000 36,490 3,500 20,000 $ 5,000
MISCELLANEOUS REVENUE $ 3,500 $ 1,727 $ 3,500 3,500 3,500 TRANSFERS OUT 79,304 $ $ (27,741) S (27,742) leave here?
TOTAL OTHER FINANCING
TRANSFERS IN - LOAN REPAYMENT 62,556 $ 62,556 62,556
TOTAL FUND REVENUE 3,652,345 4,296,376 3,925,203 $ 4,093,405 4,458,114 1 FY 22/23 FY 23/24 FY24/25
Actual Budget PROJECTED Proposed
Budget YE Notes
GAS TAX
ginning Cash Balan
HER GOVERNMENTAL AGENC $ 87,974$ 158,400
HUTF - GAS TAX 2106 $ 35,000 $ 41,157 40,000 $ 75,000 43,511 HUTF - GAS TAX 2107 50,000 $ 68,452 73,585 75,087
HUTF - GAS TAX 2107.5 5,500 2,000 2,000 2,000
HUTF - GAS TAX 2105 36,000 50,225 50,000 54,943
HUTF - GAS TAX 2103 48,000 70,423 $ 62,000 $ 75,000 78,588 HUTF - GAS TAX 25,000 $ 194,398 185,000% 226,492
RMRA - SB-1 GAS TAX 132,000 211,884
TRAFFIC CONGESTION RELIEF
CALTRANS - STREET CLEANING 6,133 6,133 $ 6,133 6,200
TRANSFERS IN - LOAN REPAYMENT 10,108 $ 10,108 $ 10,108
TOTAL FUND REVENUE $ 331,500 S 520,762 397,133 S 652,002 496,929 WWTP
Beginning Cash Balance
SEWER SERVICE CHARGES 852,000 $ 942,079 912,000 S 982,000 1,473,000 Sewer rate study SEWER DELINQUENT CHARGES 15,000 $ 62,615 34,000 $ 84,000 88,200 INVESTMENT INCOME 8867,000
TOTAL SEWER REVENUES $ 1,004,694 946,000 s 1,066,000 1,561,200
SEWER CIP
Beginning Cash Balance
SEWER SERVICE CHARGES $ 219,000 S 238,856 80,000 S 206,000 309,000 Sewer rate study IMPACT FEES (SEWER CONNECTION) 350,000 S 296,381 100,000 S 200,000 200,000 TRANSFERS IN LOAN REPAYMENT 10,251 $ 181,971 10,251 S 10,251 $ 10,251 TOTAL FUND REVENUE 579,251 717,208 190,251 416,251 519,251
TERTIARY PLANT
Beginning Cash Balance
TERTIARY PLANT ARSA $ 314,000 $ 102,316 175,000 Pending legal TERTIARY PLANT CDCR 109,999 70,000 109,999 125,000 outcome TERTIARY PLANT PORTLOCK 52,500 14,357 14350- 85,000
IRANSFERS IN LOAN REPAYMENT 14,357
TOTAL TERTIARY PLANT
314,000 264,815 195,000 $ 259,999 385,000
REVENUES
FY 22/23 FY 23/24 FY24/25
PROJECTED
Budget Actual Budget Proposed Notes
SWIMMING POOL
POOL PASSES/SWIMMING LESSONS 30,000
POOL SNACK BAR 500
POOL RENTALS 3.500
TOTAL SWIMMING POOL 34,000
RECREATION
SUMMER YOUTH PROGRAM 15,800
COMMUNITY REC PROGRAMS 13,500
SNACK BAR 500
TOTAL RECREATION 29,800
ED HUGHES MEMORIAL ARENA
Beginning Cash Balance
RENTAL REVENUE - MAJOR EVENTS 4,545 5,000 $ 5,000 Contract out? RENTAL REVENUE - MINOR EVENTS s 11,699 6,000 6,000 Contract out? MISCELLANEOUS REVENUE ^ us
TOTAL FUND REVENUE : 16,244 S $ 11,000 11,000
-
LIGHTING &
LANDSCAPE DIST. 1 C
Beginning Cash Balance
DIST 1 COIS REVENUES 72,500 S 76,374 85,000 $ 85,000 S 86,7002% increase
INTEREST EARNED
TRANSFERS OUT
TOTAL FUND REVENUE 85,244 S 76,374 s 85,000 85,000 S 86,700
MEASURE M (FIRE)
Beginning Cash Balance
LOCAL FIRE DEPLOYMENT 10,000
SALES TAX FIRE 600,000 $ 550,190 50.190 S 600,000 000 g 600,000 600,000 TRANSFERS IN LOAN REPAYMENT 14,217 14.217 14.217 14,217 TOTAL FUND REVENUE 614,217 635,363 699,217 622,217 624,217
RESTRICTIRED - CFD
POLICE FUND
Beginning Cash Balance
SPECIAL ASSESSMENTS-PD : 235.526 S 230,000 230,000 234,600 2% increase TOTAL FUND REVENUE 235,526 230,000 230,000 234,600
RESTRICTED - CFD
FIRE FUND
Beginning Cash Balance
SPECIAL ASSESSMENTS-FIRE 143,784 116.734%, 116,734 g 119,068.68 2% increase
INTEREST EARNED
MISCELLANEOUS REVENUE VA CA LA LA LA 900| 7100 g 6,500$ 6,500 FIRE SPRINKLER INSPECTIONS 3,921 3,000 3,500
SPECIAL FIRE DEPT SERVICES 7,812 1,500 1,500
DONATIONS 127,734 8
TOTAL FUND REVENUE 21,400 156,417 124,134 130,569
3 Appendix C: City Council
FY 21/22 FY 22/23 FY 23/24 2024-25
| Department Budget Actual Budget Actual Budget Projected YE Proposed 60 CITY COUNCIL
City Council Employee Services
STIPEND - ELECTED 10,320.00 $ 10,414.00 10,320 12,000 12,000 12,000 MEDICARE EXPENSE 150.00 151.00 174 174 174
SOCIAL SECURITY EXPENSE GA GA GA GA 640.00 645.67 GA GA GA GA GA GA GA GA LA LA GA LA VALA 744 744 VA LA GA GA DA GA 744 CALIF SUI & ETT 490.00 GA 366.00 486 565 565 565
1,000 1,000 1,000
NO CRS CO mplaye Services 14,483
$ 11,576.67 11,598 11,489 14,483 14,483
City Council Operating
SERVICES & SUPPLIES 200.00
6111 OFFICE EXPENSE GA GA VA GA GA VA 58.98 GA GA GA
6122 TRAINING 2,000.00 10,000 1,500 1,500
6160 COMMUNICATIONS 2,500 1,500 1,500
ADVERTISING 2,000.00 EA 1,719.65
SOFTWARE/COMPUTER UPGRADES 500.00 GA GA GA
MEMBERSHIPS AND DUES 5,500.00 $ 5,364.00
Economic Development 10,000 10,000 10,000
TRAVEL, CONFERENCES & MEETINGS $ 3,000.00 $ 1,897.81 GA 3,000 4,191 5,500 1,000 1,000 Total City Council Operations $ 24,800.00 $ 20.617.11 16,598 S 6,374 28,000 14,000 14,000 TOTAL CITY COUNCIL OPERATIONS $ 32,193.78 28,196 S 17,863 42,483 28,483 28,483 Notes:
Communications are for city issued cell phones.
APPENDIX C:
City Clerk
FY 21/22 FY 22/23 FY 23
Department Budget Actual Budget Actual Budget
62 CITY CLERK
City Clerk Employee
5120 STIPEND - ELECTED $ 26,400.00 $ 26,180.00 24,000 $ 24,420 26,400 5215 MEDICARE EXPENSE 380.00 382.80 383 $ 2,586 383
5216 SOCIAL SECURITY 1,640.00 1,636.80 1,637 $ 1,650 1,637 5218 CALIF SUI & ETT 330.00 209.93 113 $ 152 329
WORKERS COMP 2,201
Total Employee Services $ 28,629.53 26,133 $ 28,808 30,949 City Clerk Operating
OFFICE EXPENSE 6,000
SPECIAL 1,000.00 6,000 5,697 tA GA
TRAINING 500.00 tA
SOFTWARE PROGRAMS 500.00 EA
PROF & SPEC SERV. - 6,500.00 4,391.46 4,500 550 EA 4,500 MEMBERSHIPS AND 200.00 925.00 925
TRAVEL, 300.00 925
Total Operating 5,316.46 11,425 $ 6,247 11,425
TOTAL CITY CLERK [$ 37,950.00 $ 33,945.99 37,558 35,055 | $ 42,374 APPENDIX C:
City Treasurer
FY 21/22 FY 22/23 FY 23/24 FY 24/25
Budget Actual Budget Actual Budget Projected YE Proposed
CITY TREASURER
Employee Services
5110 SALARIES & WAGES REG 2,400.00 2,380.00 2,400.00
5120 STIPEND - ELECTED 6A 35.00 GA 2,020.00 2,400.00 2,400.00 2,400.00 5211 FRINGE BENEFITS EA
5215 GA GA
MEDICARE EXPENSE 40.00 34.51 149.00 29.29 34.80 $ 34.80 34.80 5216 SOCIAL SECURITY 150.00 147.56 GA 125.24 148.80 $ 148.80 148.80 6A GA
5218 CALIF SUI & ETT EA 113.00 36.80 113.00 113.00 113.00 WORKERS COMP GA 200.06 200.06 200.06 200.06
Total Employee Services 2,590.00 2,562.07 2,697.00 2,211.33 2,896.66 2,896.66 2,896.66 City Treasurer Operating
OFFICE EXPENSE
SPECIAL DEPARTMENTAL $ 120.00 LA GA GA GA LA 100.00 GA GA GA tA GA GA tA GA GA TRAINING 50.00 LA LA LA GA GA LA GA GA GA LA LA GA
SOFTWARE PROGRAMS 100.00
PROF & SPEC SERV. - 100.00 tA tA ta GA GA tA
TRAVEL, CONFERENCES 100.00
Total City Treasurer 370.00 3.40 GA 200.00
[TOTAL CITY Is 2,960.00 $ 2,565.47 $ 2,897.00 $ 2,211.33 2,896.66 2,896.66 APPENDIX C: Legal
Total Department Budget
FY 21/22 FY 22/23 FY 23/24 FY 24/25
68 LEGAL Budgeted Actual Budgeted Actual Budget Projected YE Proposed 6210 PROF & SPEC $ 75,000.00 $ 101,823.64 $ 120,000.00 $ 138,691.54 38,000.00 $ 88,000.00 90,000.00 6212 PROF SERVICES- $ 12,000.00 2,145.00 $ 12,000.00 EA 12,000.00 5,000.00 7,500.00 6221 PROF SERVICES- $ 60,000.00 3,325.00 $ 62,000.00 $ 224,080.79 45,000.00 TOTAL LEGAL $ 147,000.00 $ 107,293.64 $ 194,000.00 $ 362,772.33 95,000.00 $ 93,000.00 97,500.00 APPENDIX C: Police
FY 21/22 FY 22/23 | FY 23/24 Budget FY 2024/25
POLICE Budget - All Funds Actual - All Funds Budget - All Funds Actual - All Funds Budget-All Funds Projected YE Proposed Police Employee Services
5110 SALARIES & WAGES REG EMPLOYEES 669,162.00 695,799.92 760,201.00 714,610.77 750,143| S 953,934 5130 OVERTIME EXPENSE 10,874.00 31.127.15 24,997.00 17,391.80 24,997 24,997 HEALTH INSURANCE-ER 134,590.00 132,703.39 133,285.00 140,961.86 131,200| $ 231,000 5213 PERS RETIREMENT 94,310.00 98,581.93 104,233.00 96,858.85 106,381| S 126,650 MEDICARE EXPENSE 10,180.00 10.028.24 11,386.00 10 392.76 11,240 S 14,194 5216 SOCIAL SECURITY EXPENSE 43,510.00 42,879.63 48,681.00 44,437.68 48,059 S 60.694 CALIF SUI & ETT 1,660.00 2,997.00 3,301.00 1,973.88 3,290 S 4,277 5219 TUITON REIMBURSEMENT 2.000.00 3.600.00 1,500
WORKERS COMP 25,264 5 30,073
5225 VACATION CASHOUT 13,683.00 15,423 S 24,491
5224 UNIFORM ALLOWANCE 10,430.00 9,915.51 10,401.00 9,982.51 10,400| S 14,300 5298 CALPERS UNFUNDED LABILITY 147.600.00 143.131.62 149,305.00 153.939.00 98.114 S 187.716 Total Employee Services 1.124,316.00 S 1,167,164.39 | S 1,259,473.00 S 1,194,149.11 1,224,511 S 1,183,600 1,673,826 Police Operatig
16111 OFFICE EXPENSE 1,009.06 2,500 s 5,000 S 5,000
6119 SAFETY EQUIPMENT 12000.00 14,657.17 12,000.00 8,218.50 10,000 S 15,000 S 15,000 6120 SPECIAL DEPARTMENTAL EXPENSE 850.00 CA 1,046.25 850.00 1,543.58 7,500 | $ 75,000 6121 TRAINING SUPPLIES 1,000.00 754,24 7,000.00 4.325,81 4500 | $ 45,000 6122 TRAINING 10,000.00 4,369.04 5,000.00 2,575.32 5,000 6123 STAFF RECRUITMENT 1,000 1,500
6127 VOLUNTEER SUPPLIES 500.00 1.000.00 SOO 500
6140 CLOTHING / UNIFORM-NON-PAYROLL 500 00 on us us ca us ca us un 161.50 1,000.00 1,005.32 3,000 3,500 6160 COMMUNICATIONS 8,000.00 7,820.68 12,270 14,000 15,000 6163 IT SERVICES 82.10 8,000 4,000 4,000
6165 IT/NETWORK SERVICES -
6166 SOFTWARE PROGRAMS 1,506 1,506 1.800
HARDWARE 1,600 1,600 EA GA GA CA GA GA GA GA EA CA GA GA GA GA GA CA UA CA 1,600 UTILITIES 10,265 VA UA UA EA CA EA VA EA UA EA VA GA LA VA GA LA CA CA 6,000 12,000 6190 MAINT OF BLDGS, STRUCT, GROUND 233.61 1,500
FUEL 40,000.00 26,231.91 25,000 29,000 32,000
MAINT & OPERATIONS - VEHICLES 20,000.00 S 16,669.76 12,000 15,000 15,000 MAINT & OPERATIONS - EQUIPMENT GA VA GA CA VA VA 500.00 cn cr 7.54 6215 PROF & SPEC SERV. - OTHER 63.00 85.00
6220 OTHER CONTRACTUAL SERVICES 115,000 00 144.635.35 122,000.00 147,129.53 • cn cn cn cA 360,000 400,000 450,000 6240 MEMBERSHIPS AND DUES 500.00 748.70 500.00 400.00 500 500 500 6250 TRAVEL, CONFERENCES & MEETINGS 1,000.00 S 1.376.29 6.000.00 S 2.030.24 2,500 5,500 5,000 Total Operating 149,350.00 S 176.874.89 215,850.00 $ 210.304.61 162,141 S 518,606 688,900 8814 CAPITAL EXP -EQUIPMENT 500.00 S 18,578.37 S 69 cA 5,000 s 5,000 $ - 9261 MISCELL ANEOUS EXPENSE 500.00 S 33.39 S 500.00 $
Total Capital 1,000.00 S 18,611.76 S 500.00 S 5,000 s 5,000 S [TOTAL POLICE 1.274,666.00 S 1,362.651.04 S 1.475,823.00 S 1,404,453.72 1.691,652 5 1.707,206 $ 2,362,726 APPENDIX C: Fire
FY 21/22 YTD 22/23 FY 23/24 Budget FY 2024/25
75 FIRE Budget Actual Budget Actual Budget Projected YE Proposed Fire Employee Services
5110 SALARIES & WAGES REG EMPLOYEES 228,200.00 423,985.51 VA 353,247.00 $ 394,773.04 404,866 S 404,866 $ 505.721 5130 OVERTIME EXPENSE 45,000.00 17,762.88 17,656.23 VA 60.000 $ 60,000 30,000 5211 HEALTH INSURANCE-ER 46,700.00 37,969.14 68,97.00 50,575.69 65,600 $ 65,600 $ 126,000 5213 PERS RETIREMENT 27,590.00 18,814.29 49,307.00 S 24,163.64 55,230 $ 55,230| 50,491 5215 MEDICARE EXPENSE 3,870.00 6,106.87 5,991.00 $ 5,715.87 6,306| $ 6,000 7,768 5216 SOCIAL SECURITY EXPENSE 16,540.00 26,111.36 25,621.00 S 24,440.12 26.961 / S 25,500 33,215 5218 CALIF SUI & ETT 1,340.00 2,743.51 1,661.00 $ 2,218.40 4,277$ 4,277 4,935 5219 WORKERS COMP VA 11,000.00 11.000.00 4,000.00 14,295 S 15,000 25,000 VACATION CASHOUT VA 2,656.00 S us 3,794 | $ 3,794 10,469 UNIFORM ALLOWANCE 1,050.00 1,014.54 1,700.00 1,049.88 1,750$ 1,750 S 2,800 CALPERS UNFUNDED LIABILITY 6,300.00 4,950.81 GA 6.409.00 $ 7.096.00 265175 26,517 1.678 Total Fire Employee Services 387,590.00 s 550,458.91 515,539.00 531,688.87 669,596 668,534 S 798,076 Fire Operating
6111 OFFICE EXPENSE 750.00 2,127.39 9.34 750$ 1,500
SAFETY EQUIPMENT 5,000.00 7.100.27 15.000.00 S 31,480.05 $ 9,000 6120 SPECIAL DEPARTMENTAL EXPENSE 3,500.00 3,500.00 98.30฿ cA 4,000$ 4,000 | 6121 TRAINING SUPPLIES 200.00 177.85 400.00 97.25 1,600 6122 TRAINING 3,000.00 3,190.16 4,000.00 3,963.60 3,000 6123 STAFF RECRUITMENT 2,500.00 400,00 2,500.00 500
6130 TOOLS & SMALL EQUIP 4,000.00 3,755.07 4,000.00 5,845.83 2,000 $ 4,000 4,000 6140 CLOTHING / UNIFORM NON-PAYROLL 1,000.00 1,262.23 1,200.00 3.566.07 800 $ 5,800 5,000 6160 COMMUNICATIONS VA 7,200,00 5,482.75 10,000.00 3,255.68 11,280 | S 13,000| 13,000 IT SERVICES 6,500 $ 6,500 6,500
6166 SOFTWARE PROGRAMS VA 3,900 $ 600
HARDWARE 1,600 $ 1,600 1,600
6170 UTILITIES 13,000.00 14,37449 16,000.00 $ 16,027.74 16.000| S 20,000 S 22,000 AMADOR WATER 2,961.27
PO&E 11,413.22
6190 MAINT OF BLDGS, STRUCT, GROUND 10,000.00 5.304.93 12,000.00 1,479.16 12,000 $ 13.500 40,000 | s 32000 $ 35,000
6201 FUEL 5,000.00 681.01 17,000.00 19,578.32
6202 MAINT & OPERATIONS - VEHICLES 12,000.00 25,599.05 50,000 S 40,000 6203 MAINT & OPERATIONS - EQUIPMENT 3,000.00 3,295.27 10,000 S 5,000 6215 PROF & SPEC SERV. - OTHER 2,000.00 2,000 | S 1300 S 1,300 6250 TRAVEL, CONFERENCES & MEETINGS 1,000.00 2,830.10 4.500.000 1.848.00 Total Operating 58,350.00 61,060.74 105,100.00 116,168.94 139,730 3 161.900 3 167,600 8812 CAPITAL EXPENSE - BUILDING 48,410.07 53.723,56 66,000 $ 8814 CAPITAL EXP - EQUIPMENT 50,000.00
CAPITAL REPLACEMENT 5.000.00
Total Capital 5.000.00 48,410.07 5000.00 53,723.56 66.000 S 66.000 [TOTAL FIRE 450,940.00 659,929.72 s 670,639.00 701,581.37 925,326 5 896,434 965,676 APPENDIX C: Planning
PLANNING FY 21/22 YTD 22/23 FY 2:
Budgeted Actual Budgeted Actual Budget
80 Planning Employee Services
5110 SALARIES & WAGES REG 5,250.00 $ 120.00 200.00
5205 HEALTH INSURANCE-ER 461.00 $
5213 PERS RETIREMENT 406.00 $
5215 MEDICARE EXPENSE 79.00 $ 1.74 3.00 2.90
5216 SOCIAL SECURITY EXPENSE 10.00 $ 7.44 12.00 $ 12.40 5218 CALIF SUI & ETT 10.00 3.60 9.00 9.00
WORKERS COMP 16.67
Total Employee Services 384.96 224.00 240.97
Planning Operating
6150 ADVERTISING 1,500.00 2,606.64 200.00 500.00
6213 PROF & SPEC SERV-PLANNER 75,000.00 $ 140,506.02 150,000.00 83,171.77 45,000.00 6215 PROF & SPEC SERV. - OTHER $ 25,000.00 25,000.00 569.16 12,000.00 Total Operating $ 143,112.66 175,000.00 83,940.93 57,500.00 TOTAL PLANNING $ 107,943.00 $ 143,497.62 175,224.00 $ 83,940.93 57,740.97/ APPENDIX c: Building
FY 21/22 YTD 22/23 FY 23/24 Budget 2024-25
Budgeted Actual Budgeted Actual Budget Projected YE Proposed Budget 85 BUILDING INSPECTION
Building Inspection Employee Services
5110 SALARIES & WAGES REG $ 119,300.00 $ 101,517.93 181,907.00 106.509.85 149,274.51 135,000.00 $ 117,593.31 5211 HEALTH INSURANCE-ER 16,200.00 12,817.07 36,854.00 24,039.54 42,000.00 31,000.00 $ 31,500.00 5213 PERS RETIREMENT $ 13,290.00 10,378.13 19,646.00 8,592.90 GA 16,494.84 10,000.00 $ 12,994.07 5215 MEDICARE EXPENSE 1,730.00 1,434.11 VA 2,648.00 1,453.32 2,164.48 1,700.00 s 1,705.10 5216 SOCIAL SECURITY EXPENSE 7,400.00 6,132.05 11,323.00 6,214.26 9,255.02 7,250.00 S 7,290.79 5218 CALIF SUI & ETT 710.00 637.80 872,00 511.58 658.00 350.00 $ 493.50 5219 WORKERS COMP 5,115.13 5,115.13 S 4,400.14
VACATION CASHOUT
5298 CALPERS UNFUNDED LIABILITY 9,000.00 5,993.00 9,110.00 8,751.00 8,233.00 8,233.00 1,909.00 Total Emplovee Services S 167,630.00 $ 139,512.60 S262,360.00 156,083.36 233,194.98 198,648.13 177.885.91 Building Inspection Operating
6111 OFFICE EXPENSE 48.10 LA GA CA 500.00 1,200.00 | S 1,200.00 6122 TRAINING 1,000.00 2,000.00 2,083.20 2,500.00 1,000.00 1,500.00 6160 COMMUNICATIONS 1,400.00 S00.00 2,400.00
LA GA GA 230000
6165 IT/NETWORK SERVICES cA GA vA 1.000.000-
6166 SOFTWARE PROGRAMS 4,500.00 800.00
UTILITIES 500.00 500.00 500.00
6190 MAINT OF BLDGS, STRUCT, GROUND S CA GA GAGA CA GA CA GA GE 3,500.00 1,000.00 1,500.00 6201 3,500.00 600.00 700.00
PROF SERVICES - BLDG INSP. $ 25,000.00 VA GA GA CA GA GA VA GA GA 6,000.00 6,000.00 6216 28.714.62 10,000.00
6240 MEMBERSHIPS AND DUES 400.00 500.00 145.00 2,500.00 2,500.00 s 2,500.00 6250 TRAVEL, CONFERENCES & 500.00 90.29 2,500.00 2.500.00 2,500.00 Total Operating. 27,90000 242.00 6,500.00 31,333.02 27,000.00 18,400.00 ICA 19,800.00 Building Inspection Capital
8810 CAPITAL EXP - VEHICLES VA
Total Capital 4.
TOTAL BUILDING INSPECTION $ 195,530.00 $ 139.754.60| $ 268,860.00 S 187,416.38 | s 260,194.98 S 217.048.13 S 197,685.91 APPENDIX C: Engineering
ENGINEERING FY 21/22 FY 22/23 FY 23/24 FY 24/25
Budgeted Actual Budgeted Actual Budget Projected YE Proposed Engineering Employee Services
5110 SALARIES & WAGES REG
5211 HEALTH INSURANCE-ER
5213 PERS RETIREMENT GA GA GA GA GA EA GA GA VA GA LA VA GA GA GA GA GA GA GA VA VA GA VA LA LA VA LA GA 5215 MEDICARE EXPENSE
5216 SOCIAL SECURITY EXPENSE
5218 CALIF SUI & ETT GA
Total Employee Services
Engineering Operating
6212 $ 10,00000 S $ 10302523 11500000 115,000.00 125,000.00 6225 55.000.00 60,000.00
Total Operating $ 265,000.00 $ 183,028.53 145,000.00 $ 170,000.00 185,000.00 TOTAL ENGINEERING $ 265.000.00 $ 183.510.03 $ 265,000.00 $ 213,000.00 145,000.00 170,000.00 185,000.00 APPENDIX C: Citywide Services
FY 21/22 FY 22/23 FY
Budgeted Actual Budgeted Actual Budget
CITYWIDE SERVICES
Citywide Employee
5119 Special IT 6,619.65
5219 Workers Compensation 77,714.50
5225 OPE INSANE $ 36,000.00 51,935.94 49,308.00 74,608.48 GA 60,000 5298 CALPERS UNFUNDED $ 36,100.00 FA 48,875.00 36,544.00 35,105.00 Total Employee S 72,100.00 ] $ 100.810.94 $ 85,852.00 $ 194,047.63 60,000 City wide Services
6111 OFFICE EXPENSE $ 22,500.00 24,439.86 20,000.00 23.474.39 GA 6112 PAYROLL PROCESSING 7,000.00 9,742.35 9,000.00 14,319.90 GA 6120 SPECIAL 1,000.00 1,299.75 1,000.00 GA 235.97
6125 ADMINISTRATION GA VA
6150 ADVERTISING 200.00 125.55
VA
6160 COMMUNICATIONS $ 35,000.00 32,723.47 25,000.00 39,143.82 6163 IT SERVICES 8,500.00 26,405.58 40,000.00 23,245.49 6165 IT HARDWARE 6A 13,000.00 VA 13,105.00 A 10,000.00 6,014.95 6166 SOFTWARE PROGRAMS $ 28.000.00 28,391.93 28,000.00 26,769.73 6170 UTILITIES 25,000.00 GA 19,738.61 30,000.00 $ 32,037.91 AMADOR WATER 3,945.70 IA LA
GA
PG&E 15,792.91
6190 MAINT OF BLDGS, 10,800.00 15,213.67
6203 MAINT & OPERATIONS - GA 500.00 114.82 500.00
6210 PROF & SPEC SERVICES- GA 60 16,201.62
6211 PROF SERVICES - GA
6214 PROF & SPEC SERV.-IT 8,000.00 50,000.00 10.964.00
6215 PROF & SPEC SERV. - 32,000.00 43,767.87 32,000.00 49.481.56 6220 OTHER CONTRACTUAL 3.000.00 2,730.24 3,000.00 4,275.69 6230 INSURANCE 45,000.00 VA 85.721.00 $ 100.000.00 $ 224,549.14 333,604 6231 PROPERTY INSURANCE 23,000.00 6A 55,536.00 60,000.00 60,000.00 VA 6,720 6240 MEMBERSHIPS AND 6,900.00 1,845.00 149.77
6250 TRAVEL, 100.00 GA 67.00 GA
Total Operating. $ 209500.0 380,706.31 $ 408,500.00 S 530,863.94 340,324.00 Citywide Services Capital
8813 CAPITAL EXP-OTHER 10,000.00 GA
8814 INERS E PENSE 35,000.00 CA GA E
9211 • 60 4,400.00 GA ÇA GA ÇA 19,709.10 VA ÇA ÇA GA CA EA GA GA GA LA ES 9231 MASCELL ANEOUS 1,500.00 100.00 3,090.63 2,500
9261 37,206.00 fA
9700 TRANSFERS OUT 75,682.00 75.682.00 -
Total Capital S 88,10.001 $ 19,809.10 S 75,682.00 S 78,772.63 2,500.00 TOTAL CITYWIDE S 429,706.00 | S501.326.35 $570.034.00 | S803,684.20 402,824.00 Recreation Programs FY 2023/24 FY 2024/25
Budget Projected YE Proposed
Recreation Employess Services
5110 SALARIES & WAGES REG EMPLOYEES 9,850.00 9,850.00
5211 HEALTH INSURANCE-ER 4,510.00 EA 4,510.00
5213 PERS RETIREMENT 1,391.00 EA 1,391.00
5215 MEDICARE EXPENSE 186.00 186.00
5216 SOCIAL SECURITY EXPENSE 795.00 795.00
5218 CALIF SUI & ETT 90.00 90.00
5220 WORKERS COMP 466.00 466.00
5225 VACATION CASHOUT
5296 CALPERS UNFUNDED LIABILITY
Total Employee Services 17,288.00 17,288.00 61,253.36
Recreation Operations
Summer Youth 6,430.00 6,430.00 2,670.00
Community Service 1,000.00 1,000.00 750.00
Total Operations 7,430.00 7,430.00 3,420.00
Total Recreation Programs 24,718.00 $ 24,718.00 S 64,673.36 FY 21/22 FY 22/23 FY 23/24 FY 24/25
Budget Actual Budget Actual Budget Projected YE Proposed
LIGHTING & LANDSCAPE DISTIC
SPECIAL BENEFITS ASSESSMENTS
8221-40-4666 IMPROVEMENT AREA 3 CFD'S 72.500.00 $ 85.244.22 $ 72.500.00 $ 76.374.20 S 85.000.00 $ 85.000.00 85,000.00 TOTAL REVENUE SPECIAL BENEFITS 72.500.00 | S 85,244.22 IS 72.500.00 S 76,374.20 S 85,000.00 S 85,000.00 85,000.00
LIGHTING/LANDSCAPE EXPENDITURE
Lighting/Landscape Expenditure Operating
ADMINISTRATION COSTS 8,231.00 8,500.00
25,386.32 $ 31.000.00 $ 28.397.11 31,000.00 55,000.00 60,000.00 8221-92-6190 MAINT OF BLDGS, STRUCT, GROUND 34,800.00 32,789.19 $ 35,000.00 $ 41.053.85 29,304.00 29,304.00 35,000.00 8221-92-8813 CAPITAL OUTLAY-OTHER THAN BLDG 80,000.00 $ 120,000.00 95,000.00 Total Lighting/Landscape Expenditure S 67,700.00 |S 58,175.51 S 66,000.00 $ 69.450.96 S 140,304.00 212,535.00 198,500.00 NET REVENUE OVER EXPENDITURES 4,800.00 | S 27,068.71 $ 6,500.00 | $ 6.923.24| S (55,304.00)|S (127,535.00) S (113,500.00)