Lancaster City Council
June 28, 2022

Section 2. Interfund transfers, are hereby approved and incorporated into the Fiscal Year 2022-2023 budget.

Section 3. Personnel Analysis is approved, establishing position counts for fiscal year 2022-2023. The City Manager is authorized to make changes to position classifications, as service demands dictate, while staying within approved FTE totals.

Section 4. Unused appropriations at the end of Fiscal Year 2021-2022 for capital projects, special projects, and grant programs that are unfinished and continuing into Fiscal Year 2022-2023 shall be carried forward and become part of the Fiscal Year 2022-2023 budget.

Section 5. The City Manager or his designee is hereby authorized to approve transfers between Operating and Capital Improvement Program budgets as needed to implement the provisions of this budget.

Section 6. The Mayor and the City Manager are authorized and directed to enter into any agreements and to execute any documents as may be necessary or advisable to implement the provisions of this budget.

Section 7. Reserve policy is amended to increase the reserve requirement for the General Fund to 40% of budgeted General Fund operating expenditures as determined at the time of budget adoption.

Section 8. The City Manager’s salary is $320,285 and increased by 1.5% annually on each anniversary of 12/21.

PASSED, APPROVED, and ADOPTED this 28th day of June, 2022 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST: APPROVED:

___________________________
ANDREA ALEXANDER R. REX PARRIS
City Clerk Mayor
City of Lancaster City of Lancaster

2 5
8 0
Resolution No. 22-42

STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss

CITY OF LANCASTER )

CERTIFICATION OF RESOLUTION

CITY COUNCIL
I, __________________________, ___________________________ City of Lancaster, CA, do hereby certify that this is a true and correct copy of the original Resolution No. 22-42, for which the original is on file in my office.

WITNESS MY HAND AND THE SEAL OF THE CITY OF LANCASTER, on this _____ day of ________________ ________.
(seal)
_____________________________
RESOLUTION NO. 22-43

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

LANCASTER, CALIFORNIA, ESTABLISHING THE ANNUAL
APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2022-
2023
WHEREAS, the voters of California, on November 6, 1979, added Article XIIIB to the State Constitution placing various limitations on the appropriations of the state and local governments; and
WHEREAS, Article XIIIB provides that the appropriations limit for the Fiscal Year 2022- 2023 is to be calculated by adjusting the appropriations limit of the previous fiscal year for changes in the cost of living and population; and
WHEREAS, the information necessary for making these adjustments is found in Exhibit “A”, attached hereto and made a part hereof by reference; and WHEREAS, the City of Lancaster has complied with all the provisions of Article XIIIB in determining the appropriations limit for the Fiscal Year 2022-2023.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LANCASTER AS FOLLOWS:

Section 1. The appropriations subject to limitation for the City of Lancaster in Fiscal Year 2022-2023 shall be $241,411,783.

PASSED, APPROVED, and ADOPTED this 18th day of June, 2022, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST: APPROVED:
____________________________ ______________________________ ANDREA ALEXANDER R. REX PARRIS
City Clerk Mayor
City of Lancaster City of Lancaster
2 5
8 1
Resolution No. 22-43

STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss

CITY OF LANCASTER )

CERTIFICATION OF RESOLUTION

CITY COUNCIL
I, __________________________, ___________________________ City of Lancaster, CA, do hereby certify that this is a true and correct copy of the original Resolution No. 22-43 , for which the original is on file in my office.

WITNESS MY HAND AND THE SEAL OF THE CITY OF LANCASTER, on this _________ day of ________________, _______.
(seal)
_____________________________
2 5
8 1

EXHIBIT A
Resolution No.

CALCULATIONS FOR DETERMINING THE CITY OF LANCASTER
APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2022-2023
Appropriations Limit Fiscal Year 2020-2021 $213,881,042 Change in California Per-Capita Income 5.73%
*Change in population for City of Lancaster
((157,504-157,696) ÷ 157,696) -0.12%
Calculation Factor (1.0373 × 1.0010) 1.05603124

APPROPRIATIONS SUBJECT TO LIMIT THE
FISCAL YEAR 2021-2022 $ 225,865,062
Appropriations Limit Fiscal Year 2021-2022 $225,865,062 Change in California Per-Capita Income 7.55%
*Change in population for City of Lancaster
((171,234-172,298) ÷ 171,234) -0.62%
Calculation Factor (1.0755 × .9938) 1.0688319

APPROPRIATIONS SUBJECT TO LIMIT THE
FISCAL YEAR 2022-2023 $ 241,411,783
*Annual Population Minus Exclusions (calculation based on the higher of Los Angeles County or City of Lancaster change
January 1, 2022 population estimate per Department of Finance Price Factor & Population Information dated May 2022
RESOLUTION NO. 22-24

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LANCASTER, AMENDING RESOLUTION 22-10

ESTABLISHING TERMS AND CONDITIONS OF

EMPLOYMENT AND A COMPENSATION SCHEDULE FOR

REPRESENTED AND NON-REPRESENTED REGULAR AND

PROBATIONARY EMPLOYEES OF THE CITY
WHEREAS, the City Council is desirous of amending the Classification and Compensation Schedule for Represented and Non-Represented Full Time Employees;

NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF LANCASTER DOES HEREBY RESOLVE, DETERMINE AND FIND AS FOLLOWS;
Section 1. The 5000 series employee group and the following Tier 1 (employees hired in the following positions on or before June 30, 2019) classifications are removed from the Compensation Schedule:

Classification Hourly Monthly
Administrative Assistant $26.68 - $35.87 $4,623.68 - $6,216.84 Section 2. The 5000 series employee group and the following Tier 1 (employees hired in the following positions on or before June 30, 2019) classifications are established in the Compensation Schedule effective June 19, 2022 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Technician II H - $32.48
M - $5,629.93
H - $34.10
M - $5,911.43
H - $35.81
M - $6,207.00
H - $37.60
M - $6,517.35
H - $39.48
M - $6,843.22
H - $43.67
M - $7,569.54
Section 3. The 5000 series employee group and the following Tier 2 classifications are established in the Compensation Schedule effective June 19, 2022 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Officer H - $25.90
M - $4,490.70
H - $27.20
M - $4,715.24
H - $28.56
M - $4,951.00
H - $29.99
M - $5,198.55
H - $31.49
M - $5,458.48
H - $34.55
M - $5,988.26
Administrative
Assistant
H - $25.90
M - $4,490.70
H - $27.20
M - $4,715.24
H - $28.56
M - $4,951.00
H - $29.99
M - $5,198.55
H - $31.49
M - $5,458.48
H - $34.55
M - $5,988.26
Technician I H - $25.90
M - $4,490.70
H - $27.20
M - $4,715.24
H - $28.56
M - $4,951.00
H - $29.99
M - $5,198.55
H - $31.49
M - $5,458.48
H - $34.55
M - $5,988.26
Technician II H - $30.22
M - $5,238.50
H - $31.73
M - $5,500.43
H - $33.32
M - $5,775.45
H - $34.98
M - $6,064.22
H - $36.73
M - $6,367.43
H - $40.30
M - $6,985.32
Resolution No. 22-24

Section 4. The 4000 series employee group and the following Tier 1 (employees hired in the following positions on or before June 30, 2019) classifications are established in the Compensation Schedule effective June 19, 2022 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Specialist I H - $31.69
M - $5,491.95
H - $33.27
M - $5,766.55
H - $34.94
M - $6,054.88
H - $36.68
M - $6,357.62
H - $38.52
M - $6,675.50
H - $42.61
M - $7,386.07
Specialist II H - $35.86
M - $6,214.85
H - $37.65
M - $6,525.59
H - $39.53
M - $6,851.87
H - $41.51
M - $7,194.46
H - $43.59
M - $7,554.18
H - $48.22
M - $8,356.66
Accountant H - $38.61
M - $6,691.47
H - $40.54
M - $7,026.05
H - $42.57
M - $7,377.35
H - $44.69
M - $7,746.21
H - $46.93
M - $8,133.53
H - $51.92
M - $8,999.21
Inspector H - $38.61
M - $6,691.47
H - $40.54
M - $7,026.05
H - $42.57
M - $7,377.35
H - $44.69
M - $7,746.21
H - $46.93
M - $8,133.53
H - $51.92
M - $8,999.21
Senior
Specialist
H - $38.61
M - $6,691.47
H - $40.54
M - $7,026.05
H - $42.57
M - $7,377.35
H - $44.69
M - $7,746.21
H - $46.93
M - $8,133.53
H - $51.92
M - $8,999.21
Supervisor I H - $38.61
M - $6,691.47
H - $40.54
M - $7,026.05
H - $42.57
M - $7,377.35
H - $44.69
M - $7,746.21
H - $46.93
M - $8,133.53
H - $51.92
M - $8,999.21
IT Analyst I H - $42.61
M - $7,386.07
H - $44.74
M - $7,755.37
H - $46.98
M - $8,143.14
H - $49.33
M - $8,550.30
H - $51.79
M - $8,977.81
H - $57.31
M - $9,933.44
Senior
Engineering
Technician
H - $44.77
M - $7,759.99
H - $47.01
M - $8,147.99
H - $49.36
M - $8,555.39
H - $51.83
M - $8,983.16
H - $54.42
M - $9,432.32
H - $60.21
M - $10,436.32
Senior
Inspector
H - $44.77
M - $7,759.99
H - $47.01
M - $8,147.99
H - $49.36
M - $8,555.39
H - $51.83
M - $8,983.16
H - $54.42
M - $9,432.32
H - $60.21
M - $10,436.32
Analyst H - $45.89
M - $7,953.99
H - $48.18
M - $8,351.69
H - $50.59
M - $8,769.28
H - $53.12
M - $9,207.74
H - $55.77
M - $9,668.13
H - $61.72
M - $10,697.22
Coordinator
III
H - $45.89
M - $7,953.99
H - $48.18
M - $8,351.69
H - $50.59
M - $8,769.28
H - $53.12
M - $9,207.74
H - $55.77
M - $9,668.13
H - $61.72
M - $10,697.22
IT Analyst II H - $47.04
M - $8,152.80
H - $49.39
M - $8,560.44
H - $51.86
M - $8,988.46
H - $54.45
M - $9,437.88
H - $57.18
M - $9,909.78
H - $63.26
M - $10,964.66
Section 5. The 4000 series employee group and the following Tier 2 classifications are removed from the Compensation Schedule:

Classification Hourly Monthly
Executive Assistant $37.01 - $49.35 $6,415.37 - $8,553.82 Resolution No. 22-24

Section 6. The 4000 series employee group and the following Tier 2 classifications are established in the Compensation Schedule effective June 19, 2022 as follows Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Specialist I H - $30.23
M - $5239.22
H - $31.74
M - $5,501.18
H - $33.33
M - $5,776.24
H - $34.99
M - $6,065.05
H - $36.74
M - $6,368.30
H - $40.30
M - $6,985.62
Coordinator I H - $34.55
M - $5,987.67
H - $36.27
M - $6,287.05
H - $38.09
M - $6,601.40
H - $39.99
M - $6,931.47
H - $41.99
M - $7,278.05
H - $46.06
M - $7,983.57
Senior
Administrative
Assistant
H - $34.55
M - $5,987.67
H - $36.27
M - $6,287.05
H - $38.09
M - $6,601.40
H - $39.99
M - $6,931.47
H - $41.99
M - $7,278.05
H - $46.06
M - $7,983.57
Specialist II H - $34.55
M - $5,987.67
H - $36.27
M - $6,287.05
H - $38.09
M - $6,601.40
H - $39.99
M - $6,931.47
H - $41.99
M - $7,278.05
H - $46.06
M - $7,983.57
Accountant H - $38.86
M - $6,736.14
H - $40.80
M - $7,072.95
H - $42.84
M - $7,426.59
H - $44.99
M - $7,797.92
H - $47.24
M - $8,187.82
H - $51.82
M - $8,981.51
Assistant City
Clerk
H - $38.86
M - $6,736.14
H - $40.80
M - $7,072.95
H - $42.84
M - $7,426.59
H - $44.99
M - $7,797.92
H - $47.24
M - $8,187.82
H - $51.82
M - $8,981.51
Coordinator II H - $38.86
M - $6,736.14
H - $40.80
M - $7,072.95
H - $42.84
M - $7,426.59
H - $44.99
M - $7,797.92
H - $47.24
M - $8,187.82
H - $51.82
M - $8,981.51
Engineering
Technician
H - $38.86
M - $6,736.14
H - $40.80
M - $7,072.95
H - $42.84
M - $7,426.59
H - $44.99
M - $7,797.92
H - $47.24
M - $8,187.82
H - $51.82
M - $8,981.51
Executive
Assistant
H - $38.86
M - $6,736.14
H - $40.80
M - $7,072.95
H - $42.84
M - $7,426.59
H - $44.99
M - $7,797.92
H - $47.24
M - $8,187.82
H - $51.82
M - $8,981.51
Inspector H - $38.86
M - $6,736.14
H - $40.80
M - $7,072.95
H - $42.84
M - $7,426.59
H - $44.99
M - $7,797.92
H - $47.24
M - $8,187.82
H - $51.82
M - $8,981.51
Purchasing
Agent
H - $38.86
M - $6,736.14
H - $40.80
M - $7,072.95
H - $42.84
M - $7,426.59
H - $44.99
M - $7,797.92
H - $47.24
M - $8,187.82
H - $51.82
M - $8,981.51
Senior
Specialist
H - $38.86
M - $6,736.14
H - $40.80
M - $7,072.95
H - $42.84
M - $7,426.59
H - $44.99
M - $7,797.92
H - $47.24
M - $8,187.82
H - $51.82
M - $8,981.51
Supervisor I H - $38.86
M - $6,736.14
H - $40.80
M - $7,072.95
H - $42.84
M - $7,426.59
H - $44.99
M - $7,797.92
H - $47.24
M - $8,187.82
H - $51.82
M - $8,981.51
Analyst H - $43.18
M - $7,484.59
H - $45.33
M - $7,858.82
H - $47.60
M - $8,251.76
H - $49.98
M - $8,664.35
H - $52.48
M - $9,097.56
H - $57.57
M - $9,979.45
Coordinator
III
H - $43.18
M - $7,484.59
H - $45.33
M - $7,858.82
H - $47.60
M - $8,251.76
H - $49.98
M - $8,664.35
H - $52.48
M - $9,097.56
H - $57.57
M - $9,979.45
IT Analyst I H - $43.18
M - $7,484.59
H - $45.33
M - $7,858.82
H - $47.60
M - $8,251.76
H - $49.98
M - $8,664.35
H - $52.48
M - $9,097.56
H - $57.57
M - $9,979.45
Resolution No. 22-24

Planner H - $43.18
M - $7,484.59
H - $45.33
M - $7,858.82
H - $47.60
M - $8,251.76
H - $49.98
M - $8,664.35
H - $52.48
M - $9,097.56
H - $57.57
M - $9,979.45
Senior
Engineering
Technician
H - $43.18
M - $7,484.59
H - $45.33
M - $7,858.82
H - $47.60
M - $8,251.76
H - $49.98
M - $8,664.35
H - $52.48
M - $9,097.56
H - $57.57
M - $9,979.45
Senior
Inspector
H - $43.18
M - $7,484.59
H - $45.33
M - $7,858.82
H - $47.60
M - $8,251.76
H - $49.98
M - $8,664.35
H - $52.48
M - $9,097.56
H - $57.57
M - $9,979.45
Supervisor II H - $43.18
M - $7,484.59
H - $45.33
M - $7,858.82
H - $47.60
M - $8,251.76
H - $49.98
M - $8,664.35
H - $52.48
M - $9,097.56
H - $57.57
M - $9,979.45
Assistant
Manager
H - $47.50
M - $8,233.05
H - $49.88
M - $8,644.70
H - $52.37
M - $9,076.94
H - $54.99
M - $9,530.78
H - $57.74
M - $10,007.32
H - $63.34
M - $10,977.40
IT Analyst II H - $47.50
M - $8,233.05
H - $49.88
M - $8,644.70
H - $52.37
M - $9,076.94
H - $54.99
M - $9,530.78
H - $57.74
M - $10,007.32
H - $63.34
M - $10,977.40
Senior Analyst H - $47.50
M - $8,233.05
H - $49.88
M - $8,644.70
H - $52.37
M - $9,076.94
H - $54.99
M - $9,530.78
H - $57.74
M - $10,007.32
H - $63.34
M - $10,977.40
Senior
Coordinator
H - $47.50
M - $8,233.05
H - $49.88
M - $8,644.70
H - $52.37
M - $9,076.94
H - $54.99
M - $9,530.78
H - $57.74
M - $10,007.32
H - $63.34
M - $10,977.40
Senior IT
Analyst
H - $51.82
M - $8,981.51
H - $54.41
M - $9,430.59
H - $57.13
M - $9,902.12
H - $59.99
M - $10,397.22
H - $62.98
M - $10,917.08
H - $69.09
M - $11,975.36
Engineer H - $51.82
M - $8,981.51
H - $54.41
M - $9,430.59
H - $57.13
M - $9,902.12
H - $59.99
M - $10,397.22
H - $62.98
M - $10,917.08
H - $69.09
M - $11,975.36
Section 7. The 3000 series employee group and the following Tier 1 (employees hired in the following positions on or before June 30, 2019) classifications are removed from the Compensation Schedule:

Classification Hourly Monthly
Senior Analyst $42.67 - $59.74 $7,395.36 - $10,354.55
Section 8. The 3000 series employee group and the following Tier 1 (employees hired in the following positions on or before June 30, 2019) classifications are established in the Compensation Schedule effective June 19, 2022 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Planner H - $41.60
M - $7,210.90
H - $43.68
M - $7,571.44
H - $45.87
M - $7,950.01
H - $48.16
M - $8,347.51
H - $50.57
M - $8,764.89
H - $58.24
M - $10,094.90
Analyst H - $43.18
M - $7,484.60
H - $45.33
M - $7,858.83
H - $47.60
M - $8,251.77
H - $49.98
M - $8,664.36
H - $52.48
M - $9,097.58
H - $58.24
M - $10,094.90
Resolution No. 22-24

Analyst H - $45.89
M - $7,953.99
H - $48.18
M - $8,351.69
H - $50.59
M - $8,769.28
H - $53.12
M - $9,207.74
H - $55.77
M - $9,668.13
H - $61.72
M - $10,697.22
Senior Planner H - $50.68
M - $8,785.74
H - $53.22
M - $9,225.03
H - $55.88
M - $9,686.28
H - $58.67
M - $10,170.59
H - $61.61
M - $10,679.12
H - $70.96
M - $12,299.82
Engineer H - $51.82
M - $8,981.51
H - $54.41
M - $9,430.59
H - $57.13
M - $9,902.12
H - $59.99
M - $10,397.22
H - $62.98
M - $10,917.08
H - $69.09
M - $11,975.36
Manager H - $54.59
M - $9,461.85
H - $57.32
M - $9,934.95
H - $60.18
M - $10,431.69
H - $63.19
M - $10,953.28
H - $66.35
M - $11,500.94
H - $76.42
M - $13,246.77
Section 9. The 3000 series employee group and the following Tier 2 classifications are established in the Compensation Schedule effective June 19, 2022 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Senior Planner H - $51.82
M - $8,981.51
H - $54.41
M - $9,430.59
H - $57.13
M - $9,902.12
H - $59.99
M - $10,397.22
H - $62.98
M - $10,917.08
H - $69.09
M - $11,975.36
Manager H - $56.13
M - $9,729.97
H - $58.94
M - $10,216.47
H - $61.89
M - $10,727.29
H - $64.98
M - $11,263.66
H - $68.23
M - $11,826.84
H - $74.84
M - $12,973.29
Chief Building
Official
H - $60.45
M - $10,478.42
H - $63.47
M - $11,002.34
H - $66.64
M - $11,552.46
H - $69.98
M - $12,130.08
H - $73.48
M - $12,739.59
H - $80.61
M - $13,971.24
Senior
Engineer
H - $60.45
M - $10,478.42
H - $63.47
M - $11,002.34
H - $66.64
M - $11,552.46
H - $69.98
M - $12,130.08
H - $73.48
M - $12,739.59
H - $80.61
M - $13,971.24
City Clerk H - $69.09
M - $11,975.34
H - $72.54
M - $12,574.11
H - $76.17
M - $13,202.82
H - $79.98
M - $13,862.96
H - $83.98
M - $14,556.11
H - $92.12
M - $15,967.14
Assistant City
Attorney
H - $69.09
M - $11,975.34
H - $72.54
M - $12,574.11
H - $76.17
M - $13,202.82
H - $79.98
M - $13,862.96
H - $83.98
M - $14,556.11
H - $92.12
M - $15,967.14
Senior
Manager
H - $69.09
M - $11,975.34
H - $72.54
M - $12,574.11
H - $76.17
M - $13,202.82
H - $79.98
M - $13,862.96
H - $83.98
M - $14,556.11
H - $92.12
M - $15,967.14
Section 10. The 2000 series employee group and the following classifications are established in the Compensation Schedule effective June 19, 2022 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Director H - $86.36
M - $14,969.18
H - $90.68
M - $15,717.64
H - $95.21
M - $16,503.52
H - $99.98
M - $17,328.69
H - $104.97
M - $18,195.13
H - $115.14
M - $19,958.91
Senior
Director
H - $91.62
M - $15,881.94
H - $96.20
M - $16,676.04
H - $101.01
M - $17,509.84
H - $106.07
M - $18,385.33
H - $111.37
M - $19,304.60
H - $122.17
M - $21,175.93
Assistant City
Manager
H - $105.32
M - $18,255.10
H - $110.58
M - $19,167.86
H - $116.11
M - $20,126.25
H - $121.92
M - $21,132.56
H - $128.01
M - $22,189.19
H - $140.43
M - $24,340.13
Resolution No. 22-24

Section 11. The 6000 series employee group and the following classifications are established in the Compensation Schedule effective June 19, 2022 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Fleet Technician H - $24.14
M - $4,184.96
H - $26.45
M - $4,585.61
H - $27.84
M - $4,826.96
H - $29.31
M - $5,081.01
H - $30.85
M - $5,348.44
H - $32.48
M - $5,629.93
Maintenance
Worker I
H - $24.14
M - $4,184.96
H - $26.45
M - $4,585.61
H - $27.84
M - $4,826.96
H - $29.31
M - $5,081.01
H - $30.85
M - $5,348.44
H - $32.48
M - $5,629.93
Utility
Maintenance
Worker I
H - $25.37
M - $4,397.23
H - $27.80
M - $4,817.19
H - $29.26
M - $5,070.73
H - $30.80
M - $5,337.61
H - $32.42
M - $5,618.54
H - $34.13
M - $5,914.25
Maintenance
Worker II
H - $26.65
M - $4,619.23
H - $29.20
M - $5,061.47
H - $30.73
M - $5,327.86
H - $32.35
M - $5,608.27
H - $34.05
M - $5,903.44
H - $35.85
M - $6,214.15
Custodian H - $27.32
M - $4,736.08
H - $29.93
M - $5,188.36
H - $31.51
M - $5,461.43
H - $33.17
M - $5,748.87
H - $34.91
M - $6,051.44
H - $36.75
M - $6,369.94
Utility
Maintenance
Worker II
H - $28.01
M - $4,854.86
H - $30.68
M - $5,316.84
H - $32.29
M - $5,596.67
H - $33.99
M - $5,891.23
H - $35.78
M - $6,201.30
H - $37.66
M - $6,527.68
Light
Equipment
Mechanic
H - $28.01
M - $4,854.86
H - $30.68
M - $5,316.84
H - $32.29
M - $5,596.67
H - $33.99
M - $5,891.23
H - $35.78
M - $6,201.30
H - $37.66
M - $6,527.68
Heavy
Equipment
Operator
H - $28.01
M - $4,854.86
H - $30.68
M - $5,316.84
H - $32.29
M - $5,596.67
H - $33.99
M - $5,891.23
H - $35.78
M - $6,201.30
H - $37.66
M - $6,527.68
Facilities
Maintenance
Worker
H - $28.01
M - $4,854.86
H - $30.68
M - $5,316.84
H - $32.29
M - $5,596.67
H - $33.99
M - $5,891.23
H - $35.78
M - $6,201.30
H - $37.66
M - $6,527.68
Lead
Maintenance
Worker
H - $30.16
M - $5,226.83
H - $33.04
M - $5,726.07
H - $34.78
M - $6,027.45
H - $36.61
M - $6,344.68
H - $38.53
M - $6,678.61
H - $40.56
M - $7,030.12
Heavy
Equipment
Mechanic
H - $31.68
M - $5,491.67
H - $34.71
M - $6,016.34
H - $36.54
M - $6,332.99
H - $38.46
M - $6,666.30
H - $40.49
M - $7,017.16
H - $42.62
M - $7,386.49
Lead Utility
Maintenance
Worker
H - $31.68
M - $5,491.67
H - $34.71
M - $6,016.34
H - $36.54
M - $6,332.99
H - $38.46
M - $6,666.30
H - $40.49
M - $7,017.16
H - $42.62
M - $7,386.49
Lead Heavy
Equipment
Operator
H - $30.16
M - $5,226.83
H - $33.04
M - $5,726.07
H - $34.78
M - $6,027.45
H - $36.61
M - $6,344.68
H - $38.53
M - $6,678.61
H - $40.56
M - $7,030.12
Traffic Signal
Technician
H - $33.29
M - $5,770.15
H - $36.47
M - $6,320.89
H - $38.39
M - $6,653.57
H - $40.41
M - $7,003.75
H - $42.53
M - $7,372.37
H - $44.77
M - $7,760.39
Lead Mechanic H - $34.98
M - $6,062.26
H - $38.31
M - $6,641.29
H - $40.33
M - $6,990.83
H - $42.45
M - $7,358.77
H - $44.69
M - $7,746.08
H - $47.04
M - $8,153.76
Resolution No. 22-24

Traffic Signal
Electrician
H - $44.77
M - $7,760.39
H - $49.04
M - $8,500.28
H - $51.62
M - $8,947.67
H - $54.34
M - $9,418.60
H - $57.20
M - $9,914.31
H - $60.21
M - $10,436.12
Section 12. The 7000 series employee group and the following classifications are established in the Compensation Schedule effective June 19, 2022 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Tier I - Code
Enforcement
Officer
H - $38.61
M - $6,691.26
H - $40.54
M - $7,025.82
H - $42.57
M - $7,377.12
H - $44.69
M - $7,745.97
H - $46.93
M - $8,133.27
H - $51.91
M - $8,998.93
Tier 2* - Code
Enforcement
Officer
H - $34.05
M - $5,902.56
H - $35.75
M - $6,197.69
H - $37.54
M - $6,507.58
H - $39.54
M - $6,832.96
H - $41.39
M - $7,174.60
H - $45.80
M - $7,939.55
*All City employees that were hired on or before January 31, 2019 that are promoted or transferred to a Code Enforcement Officer position will be placed in Tier 2 classification and pay grade.

Section 13. The 8000 series employee group classifications are established in the Temporary Hourly Compensation Schedule as follows:

Effective
01/01/2022
Classification
Step 1 Step 2 Step 3 Step 4
Recreation Program Leader $16.00 $16.80 $17.64 $18.52
Sr. Recreation Program Leader $19.45 $20.42 $21.44 $22.51 Art Program Leader $16.00 $16.80 $17.64 $18.52
Sr. Art Program Leader $19.45 $20.42 $21.44 $22.51
Lifeguard I $16.00 $16.80 $17.64 $18.52
Lifeguard II $17.64 $18.52 $19.45 $20.42
Sr. Lifeguard $19.45 $20.42 $21.44 $22.51
Sr. Aquatic Program Leader $23.64 $24.82 $26.06 $27.37
Special Events Assistant $16.00 $16.80 $17.64 $18.52
Technical Assistant $19.45 $20.42 $21.44 $22.52
Sr. Technical Assistant $23.64 $24.82 $26.06 $27.37
Stage Assistant $16.00 $16.80 $17.64 $18.52
Sr. Stage Assistant $19.45 $20.42 $21.44 $22.51
Media Assistant $19.45 $20.42 $21.44 $22.52
Sr. Media Assistant $23.64 $24.82 $26.06 $27.37
Maintenance Assistant $16.00 $16.80 $17.64 $18.52
Sr. Maintenance Assistant $19.45 $20.42 $21.44 $22.51
Facilities Assistant $16.00 $16.80 $17.64 $18.52
Sr. Facilities Assistant $19.45 $20.42 $21.44 $22.51
Ranger $16.00 $16.80 $17.64 $18.52
Sr. Ranger $19.45 $20.42 $21.44 $22.51
Undergraduate Intern $23.64
Graduate Intern $27.37
Resolution No. 22-24

Office Assistant $16.00 - $28.00
Public Safety Liaison $24.00 - $47.00
Project Assistant $28.00 - $48.00
Section 14. Deferred Compensation. Effective 6/19/2022, employees in the 7000 series, 6000 series, 5000 series, and 4000 series employee groups will receive a 5% 401(a) contribution.

Section 15. Medical, Dental, and Vision Insurance. Employees shall receive a no cost health benefits plan(s) at the least cost to the City that are similar or better as current offerings for the 2022 calendar year. Options will include a no cost family medical, dental and vision plan and a no cost individual medical PPO plan.

Section 16. Continuation of Other Benefits. All other existing benefits for 7000 series, 6000 series, 5000 series, 4000 series, 3000 series and 2000 series employees not conflicting with the above changes shall remain in effect until changed by the City through appropriate City Council action.

Section 17. Any Resolutions in conflict with provisions stated herein shall be considered superseded by the provisions contained within this Resolution.

Resolution No. 22-24

PASSED, APPROVED, and ADOPTED this 24th day of June, 2022, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST: APPROVED:
____________________________ ______________________________ ANDREA ALEXANDER R. REX PARRIS,
City Clerk Mayor
City of Lancaster City of Lancaster

STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss

CITY OF LANCASTER )

CERTIFICATION OF RESOLUTION

CITY COUNCIL
I, __________________________, ___________________________ City of Lancaster, CA, do hereby certify that this is a true and correct copy of the original Resolution No. 22-44, for which the original is on file in my office.

WITNESS MY HAND AND THE SEAL OF THE CITY OF LANCASTER, on this _________ day of ________________, ________.
(seal)
_____________________________
RESOLUTION NO. CCEA 03-22

A RESOLUTION OF THE CALIFORNIA CHOICE ENERGY AUTHORITY, ADOPTING THE PROPOSED FISCAL YEAR 2022/2023 BUDGET,

AS SPECIFIED IN THE ATTACHMENT
WHEREAS, the California Choice Energy Authority (CalChoice) Board of Directors has reviewed the proposed Fiscal Year 2022/2023 Budget; and WHEREAS, the CalChoice proposed Fiscal Year 2022/2023 Budget is in balance, with revenues sufficient to fund proposed expenditures.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE CALIFORNIA CHOICE ENERGY AUTHORITY:

Section 1. The California Choice Energy Authority Fiscal Year 2022/2023 Budget (attached) is hereby adopted.

PASSED, APPROVED, and ADOPTED this 28th day of June, 2022, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST: APPROVED:
_____________________________ _______________________________ ANDREA ALEXANDER R. REX PARRIS
Board Secretary Board Chair
California Choice Energy Authority California Choice Energy Authority RESOLUTION NO. CCEA 03-22

STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES )ss

CITY OF LANCASTER )

CERTIFICATION OF RESOLUTION

BOARD OF DIRECTORS
I, _______________________________, _________________________ of California Choice Energy Authority, do hereby certify that this is a true and correct copy of the original Resolution No. CCEA 03-22, for which the original is on file in my office.

WITNESS MY HAND AND THE SEAL OF THE CALIFORNIA CHOICE ENERGY AUTHORITY, on this _______ day of ____________________, 20__. (seal)
__________________________________________

Reserve Policy | 1
Reserve Policy
PURPOSE:

To establish guidelines for a Reserve Fund Policy to ensure the City maintains adequate financial reserves to protect against unanticipated circumstances and events resulting in revenue shortfalls or unexpected expenditures.

BACKGROUND
Fund reserves are important long-term financial planning tools for municipalities, whose revenues are derived from fees and taxes that can fluctuate year over year and are received in patterns not consistent with the outflow of expenditures. Adequate reserves help sustain City operations during emergencies and provide flexibility to respond to unexpected fiscal impacts and provide for working capital throughout the fiscal year.

The City Council’s current Reserve Policy set the General Fund Reserve target level at 35%, composed of 4 reserve layers. In an effort to continue to enhance the City’s robust financial policies, transparency, and alignment with the City’s strategic goals, the Finance Department is adding an additional 5% to the General Fund reserve for unforeseen pension rate fluctuations.

The City of Lancaster is committed to prudent fiscal practices and ensuring current policies reflect strategic intent for financial management. As a result, a more methodical and secure Reserve Policy is being proposed. The revised Reserve Policy will establish reserves in the General Fund, General Liability Fund, Fleet Maintenance Fund, Information Technology Fund, and Lancaster Choice Energy Fund. We deem these funds to be more susceptible to volatile expenses/revenues throughout the fiscal year.

POLICY
On an annual basis, the Finance Division and/or Budget Manager will appropriate assigned reserves according to the Reserve Policy. The Finance Director and/or Budget Manager will ensure that minimum fund reserves are met and present to the City Council through the budget process.

The following guidelines will be followed for setting aside reserve amounts in any fiscal year:

General Fund
I. General Fund Reserve – 40%
a. Working Capital Reserve – At a minimum, the City will maintain 10 percent of annual revenues in the Working Capital Fund Reserve. The Working Capital reserve is intended to ensure sufficient resources to pay budgeted operating expenses, recognizing the timing differences between payment of expenditures and receipt of revenues. This reserve will provide cash flow for the times of the year when cumulative expenditures exceed cumulative revenues. The working capital reserve funds will be held in the Fund 101- General Fund fund balance.
b. Emergency Operational Reserves – The City will maintain a minimum fund balance of at least 15 percent of annual operating revenues in any given year. Funds in this reserve may be used to fund normal operations related to unforeseen catastrophic events or economic downturns that result in a loss of revenues or a significant increase in expenditures. Emergency reserves will be held and tracked in Fund 109 – General Fund Reserves.
c. Emergency Response Reserves – The City will maintain a minimum fund balance of at least 5 percent of annual operating revenues in any given year for emergency response needs that may arise. This amount may be replenished either from surplus revenues that

Reserve Policy | 2
are surplus at year-end or from reimbursement from either Federal, State or private sources. Emergency response reserves will be held and tracked in Fund 109 along with Emergency Operational Reserves.
d. Business Opportunity/Pension Resilience Reserve – The City will maintain a minimum fund balance of at least 10 percent of annual operating revenues in any given year to respond to new enterprise opportunities that may arise from time to time and fluctuations in the City’s contribution rate for employee pensions. This amount may be replenished either from surplus revenues that are surplus at year-end or gains from enterprise opportunities.

The Business Opportunity/ Pension Resilience Reserves will be held and tracked in Fund 104.

Internal Service Funds
II.General Liability Fund Reserve – The City will maintain a reserve in the General Liability fund equal to the amount identified in an annual actuarial that represents the net annual liability after annual budgeted program resources. This reserve can be used at the City Council’s discretion to pay one-time insurance and liability-related costs, such as large unexpected legal claims, and settlements. The City will maintain a separate General Liability Fund (113) to account for program activities.

III.Fleet Maintenance Fund Reserve – The City will maintain a reserve amount in an amount equal to 20 percent of the annual Fleet Maintenance program budget. The Fleet Maintenance Fund (111) is funded by departments on a cost allocation basis. Departmental charges are set aside to cover costs associated with fleet maintenance and operations. It is important the City builds a reserve for fleet-related emergencies and one-time unexpected expenditures.

IV.Information Technology Fund Reserve – The City will maintain a reserve amount of 20 percent of the annual Information Technology program budget. This fund (112) is intended for Information Technology services and equipment. Costs are charged to departments depending on usage, service, and I.T equipment. Funds should be set aside for unexpected costs and to build a reserve for emergency replacement of IT equipment.

Enterprise Funds
V.Lancaster Choice Energy Fund Reserve – The City will set a reserve goal of 25 percent of operating costs in the Lancaster Choice Energy fund. The accumulation of funds to reach the goal will be derived from net operating revenues. The reserve calculation shall include the base working capital reserve held in the lockbox account.

Reserve Policy | 3

RESERVE ADMINISTRATION
The Budget Manager/and(or) Finance Director shall prepare the status of the reserve targets in relations to this policy and present to City Council in conjunction with the annual budget.

USE AND REPLENISHMENT OF RESERVES
The following is provided to govern the appropriate use and replenishment of the City’s Fund reserve.

I. Reserves should not be used for recurring annual operating costs. They may be used to provide short-term relief so that the City can restructure in an orderly manner.

II. “Emergency Reserve Funds” may be used following a declaration of an emergency or other action by the City Council to properly appropriate these funds.

III. Any use of funds that would cause the City’s reserve to drop below the budgeted annual amount of reserves shall only be permitted on a specific, case-by case basis as authorized by the City Council.

IV. In the event City Council authorizes use of the General Fund reserve, the Budget Manger and/or Finance Director shall propose a plan for the replenishment of the reserves to the City Council as part of the development of the annual budget.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET i City of Lancaster
/ sit-tee uv lan-kastər /
noun
a most desirable place to live, work, visit and play.

The vision of the City of Lancaster is to build a city known for its economic and environmental sustainability, commitment to design excellence and relentless innovation.

With guiding principles that include putting people first, enhancing quality of life and incorporating technology, innovation and resilience to propel our city into a successful future, the City of Lancaster is strategically posit ioned to achieve our vision through the delivery of highly effective public services for the common good.

Our Values

Integrity
Involvement
Courage
Accountability
Respect
Excellence
Commitment
Pride

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET ii

City of Lancaster

FISCAL YEAR 2022-2023

ADOPTED BUDGET &

CAPITAL IMPROVEMENT PROGRAM

CITY COUNCIL
R. Rex Parris – Mayor
Marvin E. Crist – Vice Mayor
Raj Malhi – Council Member
Kenneth Mann – Council Member
Darrell Dorris – Council Member

CITY DIRECTORS/MANAGERS
Jason D. Caudle – City Manager
Trolis Niebla – Assistant City Manager
Allison E. Burns – City Attorney
Jeff Hogan – Development Services Director
George N. Harris II – Finance Director
Sonya Patterson – Parks, Recreation, Arts &
Community Services Director
(TBD) – Public Safety Director

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET iii Understanding the Budget Document
The Introduction features the City Manager’s Message, which presents the budget document to the City Council and the citizens of Lancaster highlighting policy directives and budget priorities.

The Community Profile, found in the Introduction, provides specific details about Lancaster – including city demographics, sales and property tax contributors, development activity, and important statistics.

The Budget Overview includes a detailed explanation of the budget process, the b asis of budgeting and financial policies. This section also provides the budget summary for the current fiscal year as well as the projected budget for the coming fiscal year.

The Fund Balances section shows in summary form the status of the General Fund, along with the other funds (component units) that comprise the comprehensive financial unit of the City of Lancaster. These are the same units that are included in the City’s Compre hensive Annual Financial Report (CAFR) – the City’s other main financial document.

The Revenue Sources explain the source of the City’s revenue, how it is determin ed, the basis for estimating it, and any restrictions placed on its use.

The Department Sections provide information on the Council-approved appropriations that make up the operating budget. This section is segregated into Departments and the Divisions within the Departments.

The Personnel Analysis presents the current staffing by position and adopted changes for the upcoming Fiscal Year.

The Capital Improvement Program contains the Five-Year Capital Improvement Program (CIP) for the City.

This section includes the CIP policy, summary pages, detail of each capital improvement project with a map, and an expenditure plan for the current year and four years into the future.

The Appendix contains budget supplemental information. This outlines revenue sources, taxes, fees, and all City funds. A Glossary, a list of Acronyms, a Fund Listing, and an Object Code list are provided as well.

To find any of this information, please refer to the Table of Contents.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET iv

TABLE OF CONTENTS

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET v Understanding the Budget Document ................................................................. iii.

Introduction
Community Profile ............................................................................................... 2 City Manager’s Message ................................................................................... 7 Organizational Structure .................................................................................... 9

Budget Overview
The Budget Process ........................................................................................... 11 Basis of Budgeting ............................................................................................. 13 Annual Appropriations Limit ............................................................................ 13 Allocating the Cost of Services ....................................................................... 14 Financial Policies ............................................................................................... 14 Citywide Budget Summary:

Where the Revenue Comes From .................................................................. 18 Citywide Budget Summary – Excluding Transfers ......................................... 20 Where the Expenditures Go ............................................................................ 21 Expenditures by Category ............................................................................... 22 Expenditures by Department/Function ......................................................... 23

Statement of Fund Balances
Statement of Fund Balance – Estimates FY 2021-2022 ................................. 25 Statement of Fund Balance – Proposed FY 2022-2023 ................................ 28

Revenue
Citywide Revenue Detail ................................................................................. 32

Department Sections
City Manager’s Office ...................................................................................... 46 Finance ............................................................................................................... 64 Parks, Recreation, Arts & Community Services ............................................. 83 Development Services ................................................................................... 104 Public Safety .................................................................................................... 144

Personnel Analysis
Personnel by Department and Division ....................................................... 157

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET vi Capital Improvement Program
FY 2022 Accomplishments ............................................................................. 163 Project Development/Prioritization and CIP Policy .................................... 164 Project Identification System ......................................................................... 168 Projects by Program Type and Projects by Funding Source ..................... 169 CIP Summary – Appropriations by Program ................................................ 170 CIP Summary – Appropriations by Funding Source .................................. 174 FY 2023-2027 Capital Improvement Program Schedule ........................... 181 FY 2023 Adopted New Projects Citywide Map ........................................... 184 Projects Detail .................................................................................................. 185

Appendix
Revenue, Sources, Taxes and Fees .............................................................. 221 City Fund Descriptions ................................................................................... 226 Glossary ........................................................................................................... 231 Acronyms ........................................................................................................ 238 Fund Listing ...................................................................................................... 242 Object Code Listing ....................................................................................... 245

Budget Resolutions
Resolution No. 22-XX ....................................................................................... 258 Resolution No. 22-XX ....................................................................................... 260 Resolution No. 22-XX ....................................................................................... 263 Resolution No. CCEA 01-22 ............................................................................ 272

Addendum
Appropriations and Budget Adjustments .................................................... 275

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 1

INTRODUCTION

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 2

COMMUNITY PROFILE

POPULATION
According to the State of California Department of
Finance, the City of Lancaster’s estimated
population was 173,516 or about 1,834 persons per
square mile in 2020. The City’s population has
increased by approximately 10.7% since 2010.

PERSONS PER HOUSEHOLD
The average number of persons per household in
Lancaster owner -occupied and renter -occupied
homes was 3.15.

HOUSING UNITS
In 2018, Lancaster housing units totaled 53,397.

INCORPORATION
November 22, 1977

GOVERNMENT
Lancaster is a charter city operating under the
Council-Manager form of government.

COUNTY
Los Angeles County
www.lacounty.gov

SCHOOL DISTRICTS
Antelope Valley High School District
www.avdistrict.org
Lancaster School District
http://www.lancsd.org
Westside Union School District
www.westside.k12.ca.us
Eastside Union School District
www.eastside.k12.ca.us

LOCATION
The City is situated on the north side of Los Angeles
County, about 70 miles from downtown Los Angeles.

It is bordered by unincorporat ed Los Angeles County
and the city of Palmdale. Lancaster is served by State
Route 14.

CLIMATE
Lancaster has a pleasant semiarid prairie-like climate.

The average daytime highs in the summertime are
around the mid-90s and the average winter daytime
highs are in the upper 50s. Overnight lows during the
coldest months (December to March) can dip into the
low 20s.

AREA

94.6 square miles

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 3

HISTORY
Following the completion of the Southern Pacific
Railroad in 1867, Lancaster was established as a water
stop along the route. In 1898, gold was discovered in
the hills north of Lancaster and attracted many
prospectors to the area.

The 1930s introduced the first airplane to the area and the Air Force started conducting flight te sts at Muroc Air Base – now Edwards Air Force Base. Today, the
activity in the area is probably most recognized for
significantly contributing to the aerospace industry.

Edwards Air Force Base, which is famous for its space
shuttle landings and Air Force Flight Test Center programs, sits just to the northeast of Lancaster. U.S. Air Force Plant 42 – located just south of the city limits – sits on 5,840 acres and is the main construction, modification and test center for the United States Advanced Aviation pr ograms. It is home to aerospace behemoths including Boeing, Lockheed Martin and Northrop Grumman Companies. Lockheed Martin’s location is home to the iconic Skunk Works which is known for their state-of-the-art solutions focused on innovative design, development, rapid prototyping, advanced manufacture, integration, and sustainment of both manned and unmanned aircraft. Northrop was recently awarded the B -21 long -range striker bomber contract and is in the midst of hiring thousands of new employees.

DOWNTOWN LANCASTER: THE BLVD – A DESTINATION FOR YOUR SENSES Lancaster’s downtown area, known as “The BLVD,” is the eclectic hub of the City’s most popular shops, dining, and entertainment.

The BLVD has the distinguish ed honor of being one of only fourteen (14) Cultural Districts in the State of California.

The BLVD is an ever -inviting and exciting place to visit, shop, and experience life in downtown Lancaster, complete with frequently held fun and family-centered events. Some of these events include the BooLVD Halloween and Harvest Festival , A Magical BLVD Christmas, and many others. The BLVD also hosts a seasonal Farmer’s Market which takes place every Thursday from the months of April to October.

In 2021, the BLVD welcomed a new Marriott Residence Inn to the d istrict. The 105-room property is the only hotel located in the walkable, downtown setting in the Antelope Valley region.

The BLVD also welcomed several new businesses: including: BLVD Beauty Boutique, Borinquen Puerto Rican restaurant, Eventually Events, FIYA Records, Kendra May Designs, Resurrection Cycles, Roher Real Estate Services, and The Bar Barber Shop.

With over 300 businesses comprising cozy cafés, unique shopping venues, and exciting entertainment establishments, The BLVD continues to be a popular destination.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 4

LANCASTER BUSINESSES
Despite the challenges the COVID -19 pandemic has imposed on the local economy and businesses, the City of Lancaster has been committed to providing meaningful assistance to businesses affected by the State and County c losures. Through several programs designed by the City, various sectors of the local business community were able to receive aid.

SHOP MORE IN LANCASTER HOLIDAY PROGRAM
To aid local Lancaster businesses, the City launched the “Shop More in Lancaster” hol iday program. The program, which was modeled after the award -winning “Takeout and Chill” program, encouraged the community to patronize
locally-owned businesses. Cards worth $20 were distributed at various events throughout the City. More than $500,000 worth of cards were distributed to be redeemed at over 55 participating businesses.

STAND STRONG BUSINESS RECOVERY LOAN FORGIVENESS
The City of Lancaster provided no - and low -interest loans to qualifying small businesses to aid in maintaining viability du ring and beyond the outbreak. Over $670,000 in loans w ere provided to more than 35 local businesse s. In January, the City Council approved the forgiveness of 30 loans totaling $550,000 in funds that would have been repaid over time. Funding received through ARPA will reimburse the full cost of the forgiven loans.

“STAND STRONG” YOUTH SPORTS LOAN PROGRAM
To assist the local youth sports organizations that were shuttered for months due to COVID, the City partnered with Mission Bank to administer a loan program. The program offered loans up to $20,000 to be applied towards working capital items needed for the programs to sustain.

ENERGY

LANCASTER ENERGY (LE)
Through a desire to offer the community greener power and increased local control, the City soug ht to create its own utility. Lancaster seized the opportunity in 2014 when it registered as a Community Choice Aggregator (CCA) with the California Public Utilities Commission (CPUC), forming Lancaster Energy (LE). In

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 5 May 2015, LE became the first municipally operated CCA in the State of California and the first in Southern California Edison territory.

LE customers automatically enjoy 35% renewable energy through LE’s standard product “Clear Choice.” In addition, LE’s Smart Choice rate plan offers custo mers the option of “opting -up” to 100% renewable energy content at a competitive price. With approximately 52,000 Clear Choice customer accounts, over 500 Smart Choice customer accounts , and more than 8,000 Net Energy Metering (NEM) customers, LE currently services 93% of the Lancaster community. Furthermore, every October through LE’s Personal Choice Program, solar customers whose energy production exceeds their energy consumption are issued a rebate based on $0.06 per kilowatt-hour.

With recent programs in partnership with OhmConnect and Emporia – which have offered customers free and discounted smart home devices to save on energy usage – LE continues its efforts to advance the community towards a more sustainable and energy-efficient community.

ZERO NET ENERGY (ZNE)
In 2011, the City of Lancaster announced its goal of becoming one of the first Zero Net Energy (ZNE) cities in the world by the year 2020. ZNE is defined as procuring or producing more energy via renewable sources than is consumed within City limits. Over the last eight years, Lancaster has explored every avenue possible to reach its goal through efforts and partnerships such as the Lancaster Power Authority (LPA); partnering with BYD and KB Home to build the first Net Zero Home; Lancaster En ergy; the Better Built Homes Program; a 20-year Power Purchase Agreement with sPower; ZNE Home Ordinance; and becoming the first municipality in Southern California Edison (SCE) territory to purchase over 17,000 streetlights from SCE – which were immediately converted to energy-efficient LEDs – just to name a few.

Over 500 Megawatts (MW) of solar energy have been installed in Lancaster. This includes 7.5 MW among 25 school facilities throughout the Lancaster and Eastside School Districts, 1.45 MW installed throughout City facilities, and another 484 MW installed among utility -scale projects within City limits. Additionally, 6,339 single -family residential permits have been issued for a total of 33 MW. Adding to this solar production, Lancaster Energy procured 354,521 MWh of renewably sourced energy for the community, bringing Lancaster to 100% of its lofty Zero Net Energy goal in 2019!

HYDROGEN CITY
The City of Lancaster’s latest energy initiative is to embrace hydrogen power as the nation’s first hydrogen city. Clean hydrogen is gaining momentum in the global shift from fossil fuels to renewable energy, with the number of policies and projects around the world expanding rapidly.

Hydrogen is a clean fuel that, when consumed in a fuel cell, produces only water , electricity, and heat.

Technologies available today enable hydrogen to produce, store, move and use energy in a broad range of applications – from powering buildings, cars, freight vehicles and equipment such as forklifts, to backup power systems and portable power.

The City is working with multiple partners to support the development of hydrogen-related technologies and the increasing demand for hydrogen. These collaborations include innovative waste -to-energy projects which transform organic materials such as food and paper waste into renewable energy.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 6 In December of 2020, Lancaster became a member of the California Fuel Cell Partnership – an industry/government collaboration aimed at expanding the market for fuel cell electric vehicles powered by hydrogen. The State of California established its own hydrogen goal of creating a network of 200 fueling stations by 2025, which complements the Governor’s Executive Order to eliminate new internal combustion passenger vehicles by 2035.

Together with these partners, the City of Lancaster will expand hydrogen production and infrastructure locally to create a cleaner, more energy-diverse future.

SMART CITY INITIATIVES
Lancaster is evolving into a smart city – one that
leverages technology to improve the quality o f life
of its residents. Advances in smart technology
provide opportunities for enhanced public safety,
communication and city services, ultimately making
the city safer and more livable.

Public-private partnerships are key to implementing
smart city initiatives. In 2017, Lancaster connected
with locally-based BYD Energy to convert all 17,825
of the City’s street lights to LED. To expand the city’s cellular network coverage, a strategic partnership with Landmark Infrastructure Partners is underway to install smart cellular towers at several sites. One tower has been built at Rawley Duntley Park, and the next sites include Sgt. Steve Owen Memorial Park, the Lancaster Soccer Center, the Lancaster Metrolink Station, and El Dorado Park. A single tower can hold equipment for up to four cellular carriers, and will also house new technology including sensors and Wi-Fi antennas for testing.

In addition to smart infrastructure, data is a powerful asset for every smart city. Lancaster is collaborating with IBM to aggregate data across multiple departments and gain insights on internal operations. These insights will facilitate data -driven decision making for the City’s biggest issues and opportunities for improvement.

Going forward, Lancaster will continue to implement technology solutions to benefit citizens. The City is exploring IBM’s machine learning capabilities, the addition of smart city controls on public infrastructure, and ways to provide the community better digital access including an expansion of the City’s fiber network through a partnership with Race Communications.

PUBLIC TRANSIT
To meet the growing need for public transportation in the Antelope Valley, the Cities of Lancaster and Palmdale – as well as the County of Los Angeles – joined in 1992 and created the Antelope Valley Transit Authority (AVTA). AVTA began transit service on July 1 of that year.

AVTA began operations with three bus services: Transit, Commuter and Dial -A-Ride. A fourth service, Access Services, was added in 1996 to serve the disabl ed as a “complementary paratransit service” in accordance with the Americans with Disabilities Act.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 7 City Manager’s Message

July marks the start of a new fiscal year – a
new year for planning and prioritizing budgetary
goals. And while we don’t typically celebrate
the fiscal new year with a sparkly ball drop or
bottles of champagne, the milestone does
represent an important opportunity to recognize
Lancaster’s investment priorities and celebrate
progress. Most importantly, I’d like to take a
moment and spotlight the incredible team we
have at the City of Lancaster - I could not be
more proud. It also cannot be overstated how
grateful the City is to our Lancaster community.

As we begin this new fiscal year, Lancaster is
in the beginning stages of the largest
reinvestment effort the city has ever
experienced. With the help of grants and
community input, we are revamping many of
our City’s amenities, from our recreation
facilities, to our roadways, to an all new Health
District, and more. With one of our largest
capital budgets, $150 million, there are major
changes happening throughout the City.

Over the next few years, residents will see
improvements in recreational places and programs across the City. Popular spots like El Dorado Park, Skytower Park, and Webber Pool will all be revamped and upgraded. Through our Landscape Restoration project, we will replace
landscape and irrigation systems to not only beautify
the City but help us reach a new level of sustainability.

Several current City projects are focused on enhancing
our roadways, alleviating traffic and improving mobility.

Through more than $120 million in Measure R Highway
“Equity” Funds, we are improving the Avenue M, L, K, J
and G interchanges. Lancaster’s Road Bond fund is
rehabilitating and maintaining our roadways –
extending to more than 260 miles of pavement across
10 different projects by the end of 2022. And through
our Safe Routes to School initiative, we are working to make it easier and safer for over 30,000 students in
more than 30 schools to walk, bike, skate, scoot, or roll to school.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 8

An exciting new project on the horizon
for Lancaster is our vision for our
Health Care District. Using more than
$5 million in grant funds, starting in
2023, we will be developing an area to
open up access for biking, jogging,
and leisure around the newly
developed Antelope Valley Medical
Center.

By reinvesting in Lancaster and
completing these Citywide
improvements, we will revitalize the
City and its community. This is a
community worth investing in, and I look forward to being on this journey with you as we build into our future.

CONCLUSION
With healthy reserves, a balanced budget, and a thriving economy, the City is ideally positioned to implement this aspirational vision for the future of Lancaster in a post-pandemic world.

Together, we will continue to build a City known for its economic and environmental sustainability, commitment to design excellence, and relentless innovation.

To the Future,

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 9

ORGANIZATIONAL STRUCTURE

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 10

BUDGET OVERVIEW

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 11

THE BUDGET PROCESS

December – January: Operating budget preparation begins with determination of the base budget for the upcoming year. The base budget establishes the current year adopted budget service levels with updated costs, removes one -time revenue and expenses (including grants), and adds ongoing expenditures as approved by th e City Council. The capital budget preparation process begins with department staff meeting to review and discuss potential modifications to the five-year capital plan.

In January, Finance distributes the Budget Guide to departments. The Budget Guide inclu des budget preparation calendar, budget priorities, instructions, and sample worksheets to be used in budget development. Finance prepares budget worksheets that include base budget amounts and year to date actuals for current year. Departments use these worksheets to submit small dollar budget requests and for submitting the current year-end estimates.

February – March: Departments develop year-end estimates for the current fiscal year and prepare their revenue and expenditure projections for the coming fiscal year.

Early in March, Capital Improvement project proposals are submitted to Finance. A meeting is held to review each requested project in detail. A few weeks later, a second meeting is held to determine the highest priority projects.

The selected projects are then incorporated into the budget model, and fund balances are projected for the capital project funds. Since capital projects tend to span more than one fiscal year, the practice is to appropriate the total amount needed to fund the proje ct (or one 'self -contained' phase of the project).

This ensures there is sufficient funding to complete the project the following year. Any unexpended funds at the end of the current fiscal year automatically roll over to the next fiscal year.

April: The budget team and departments meet to review and discuss their budget submittals. The budget meetings are interactive and informative in making critical policy and funding decisions, as well as strategic and economic decisions for long-term planning.

Subsequent meetings are held to review Capital Outlay, Capital Replacement, and Information Technology needs. The purpose of the meetings is to ensure consistency and accuracy for equipment needs, and to develop funding strategies to meet these needs.

By the end of April, rewrites of the department budgets take place as the program expenditures are brought into alignment with the available resources. During periods of abundant resources, additional improvements may be made or additional reserves created; during periods of economic downturns, this can be a very hard, frustrating time as budget requests may be reduced substantially, depending on how they align with the overall goals, mission, and vision of the City.

May: Budget briefings are held with the City Co uncil. Special meetings are scheduled individually with each Council member to ask questions and/or make modifications to the budget. Based on the questions and concerns of the City Council, these meetings may be as few as one or as many as necessary.

June: The City Manager and budget team formally present the budget to the City Council at the first Council meeting in June. This is a noticed, formal hearing for the budget that allows for input from the citizens regarding the budget. Modifications may be m ade to the budget at this time. At the second Council meeting in June, the Council formally adopts the budget with a roll call vote by Resolution. The

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 12 budget then becomes effective at the beginning of the fiscal year, which starts July 1. It is the polic y in Lancaster to adopt the budget before the beginning of the fiscal year.

AMENDING THE BUDGET
The budget is a flexible document in that once adopted, it can be modified to fit the changes necessary to run the City smoothly. The City Council adopts the budget; the City Manager has the authority to modify line items within each fund as long as the total appropriation for that fund remains the same. An increase to the total budget appropriation requires Council approval.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 13 Basis of Budgeting
The budget is prepared in accordance with Generally Accepted Accounting Principles (GAAP). The City utilizes the modified accrual basis of budgeting; obligations of the City are budgeted as expenses, but revenues are recorded when we know how much to expect ( measurable) and we receive the revenues within the time needed to make payments for costs incurred within the fiscal year.

All annual appropriations (authorizations to expend funding) lapse at the end of the fiscal year unless there are outstanding encumb rances (commitments to pay for goods/services ordered through the utilization of a purchase order, a formal authorization of the City, or a contract).

The budget is the City’s financial plan for delivering effective services and efficiently managing the revenues which support those services. The City’s charter and municipal code provide broad governance for preparation of the operating and capital budgets. The adopted budgets are also developed based on the following:
• The City Council’s top priorities and other City Council directives • The City's long-range financial forecast – which is updated annually and presented to the City Council prior to the release of the adopted budget
• Service level prioritization as identified by the City Manager • Availability and sustainability of revenues
• Legal mandates
• Prioritization criteria outlined in the capital budget • The City's policies regarding land use and community design, transportation, housing, natural environment, business, and economics

Annual Appropriations Limit
The Appropriations Limit – otherwise known as the “Gann Limit or Gann Initiative” – sets a limit to the amount of tax proceeds municipalities can appropriate each fiscal year. This limit was originally established when California voters approved Proposition 4 during the special election in 1979. It became part of the California State Constitution as Article XIII-B.

In June 1990, Proposition 111 was approved by the California voters which modified Article XIIIB and established a new method for municipalities to calculate the annual appropriations limit. Prior to Proposition 111, the annual appropriations limit was adjusted annually by the change in the cost of living (Consumer Price Index) or by the change in California per capita personal income, whichever was less, and by the percentage change in the population of the City as provided by the California Department of Finance.

Under the guidelines set forth by Proposition 111 beginning with the FY 1990-1991 appropriations limit, a city may choose between two annual adjustment factors. The factors include the growth in the California per capita personal income or the change in the local assessment tax roll due to local nonresidential construction. The annual appropriations limit will not exceed a base year adjusted by the adjustment factor that is chosen by the City.

Proposition 111 also established the base year as FY 1986-1987. Although the limits for FY 1986-1987 through FY 1989-1990 were not affected, municipalities were required to recalculate these years using the new method to determine the correct limit for FY 1990-1991 and future years.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 14

ALLOCATING THE COST OF SERVICES

The City allocates administrative costs among the services and funds that benefit from those activities.

The City commissions a f ull and detailed cost allocation study on a regular basis to ensure utilization of the appropriate allocation amounts for distribution amongst those activities not funded by the General Fund.

FINANCIAL POLICIES
Reserve Policies
On an annual basis, the Finance Division and/or Budget Manager will appropriate assigned reserves according to the Reserve Policy. The Finance Director and/or Budget Manager will ensure that minimum fund reserves are met and present to the City Council through the budget process.

The following guidelines will be followed for setting aside reserve amounts in any fiscal year:

General Fund
I. General Fund Reserve – 40%

a. Working Capital Reserve – At a minimum, the City will maintain 10 percent of annual revenues in the Working Capital Fu nd Reserve. The Working Capital reserve is intended to ensure sufficient resources to pay budgeted operating expenses, recognizing the timing differences between payment of expenditures and receipt of revenues. This reserve will provide cash flow for the t imes of the year where cumulative expenditures exceed cumulative revenues. The working capital reserve funds will be held in the fund 101 - General Fund fund balance.

b. Emergency Operational Reserves – The City will maintain a minimum fund balance of at least 15 percent of annual operating revenues in any given year. Funds in this reserve may be used to fund normal operations related to unforeseen catastrophic events or economic downturns that result in a loss of revenues or a significant increase in expendit ures.

Emergency reserves will be held and tracked in Fund 109 – General Fund Reserves.

c. Emergency Response Reserves – The City will maintain a minimum fund balance of at least 5 percent of annual operating revenues in any given year to emergency response needs that may arise. This amount may be replenished either from surplus revenues that are surplus at year-end or from reimbursement from either Federal, State or private sources.

Emergency response reserves will be held and tracked in Fund 109 along with Emergency Operational Reserves.

d. Business Opportunity/Investment Reserves – The City will maintain a minimum fund balance of at least 10 percent of annual operating revenues in any given year to respond to new enterprise opportunities that may arise from t ime to time. This amount may be

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 15 replenished either from surplus revenues that are surplus at year -end or gains from enterprise opportunities. The Business Opportunity/Pension Resilience reserves will be held and tracked in Fund 104.

Internal Service Funds
II. General Liability Fund Reserve – The City will maintain a reserve in the General Liability fund equal to the amount identified in an annual actuarial that represents the net annual liability after annual budgeted program resources. This reserve can be used at the City Council’s discretion to pay one -time insurance and liability -related costs, such as large unexpected legal claims, and settlements. The City will maintain a separate General Liability Fund (113) to account for program activities.

III. Fleet Maintenance Fund Reserve – The City will maintain a reserve amount in an amount equal to 20 percent of the annual Fleet Maintenance program budget. The Fleet Maintenance Fund (111) is funded by departments on a cost allocation basis. Departmental charges are set aside to cover costs associated with fleet maintenance and operations. It is important the City builds a reserve for fleet-related emergencies and one-time unexpected expenditures.

IV. Information Technology Fund Reserve – The City will maintain a reserve amount of 20 percent of the annual Information Technology program budget. This fund (112) is intended for Information Technology services and equipment. Costs are charged to departments depending on usage, service, and I.T equipment. Funds should be set aside for unexpected costs and to build a reserve for emergency replacement of IT equipment.

Enterprise Funds
V. Lancaster Choice Energy Fund Reserve – The City will set a reserve goal of 25% of operating costs in the Lancaster Choice Energy fund. The accumulation of funds to reach the goal will be derived from net operating revenues. The reserve calculation shall include the base working capital reserve held in the lockbox account.

Long-Term Policies

OPERATING BUDGET POLICIES
• The City will present to the City Council a Program and Financial Pl an that is a balanced document .

Expenditures will not exceed available resources , including funding carried over from the previous year.
• The City will maintain a General Fund Reserve that provides the necessary cash flow, a safety net for handling the unexpected, and flexibility in day -to-day operations. The City Council has formally established this reserve at 35% of operating expenditures as the minimum desired level. • To ensure that the largest revenue source will cover the largest expenditure item, we closely compare the Sheriff’s Department contract to the Sales and Property Tax Revenue • The City will allocate resources to special law enforcement programs such as, Target Oriented Policing (TOP) to specifically identify and reso lve crime that has received substantial attention. Those

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 16 programs, which include Christmas Shopping Patrols, Anti-Auto Theft Operations, TOP-Bomb (sheriff units available to patrol at will), and Gang Violence Suppression have been highly successful in reducing specific types of crime
• The planning and approval process for any new capital improvement project will include an analysis of future operating costs to ensure that not only is funding available to build the project, but future operational costs can be covered once construction is complete • The City will seek financial co-sponsors and partners for special events and recreational programs that are a benefit to the community. Prime examples of this include corporate sponsorship for the annual Streets of Lancaster Grand Prix, co-sponsorship of special theatrical performances for students to gain an appreciation of the performing arts, and community partnerships to provide community neighborhood impact homes and wellness homes

REVENUE POLICIES
• The City will attempt to maintain a diversified and stable revenue system to shelter it from short-term fluctuations of any one revenue source
• The City will diversify its general fund revenue base away from past reliance on sales tax alone. • The City will utilize one-time non-recurring revenues for one-time expenditures or reserves and avoid using one-time revenues for ongoing expenses or programs • The City will seek out additional sources of revenue as a way of enduring a balanced budget necessary for the quality of services expected by our citizens
• The City will require user fees that cover the direct cost of adult recreation programs, and the cost of development services (building permits, etc.) provided to developers • The City will do cost comparisons with other cities to ensure that our fee structure is reasonable • The City will update fees annually based on the prior year annual average consumer price index for the Los Angeles-Riverside-Orange Co. All Urban Consumers percentage change

CASH MANAGEMENT/INVESTMENT POLICIES
• Investment of city funds will be in accordance with the Adopted Investment Policy. Safety of principal will continue to be the number one priority, followed closely by ensuring that funds will be avai lable when needed (liquidity). Only after these two priorities have been fully satisfied will the City consider yield as an investment criterion
• The City will aggressively collect revenues on a timely basis

DEBT POLICIES
• The City’s General Fund does not currently have any long -term debt obligations. Current operations will be funded with current revenues

ACCOUNTING, AUDITING AND FINANCIAL REPORTING POLICIES
• The City will have an independent audit performed annually. An interim audit will be performed mid- way through the fiscal year to ensure correct accounting and internal control procedures are followed • The City will produce a Comprehensive Annual Financial Report (CAFR) each year in accordance with Generally Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 17 Standards Board (GASB).
• The City will maintain a strong internal audit capability

CAPITAL BUDGET POLICIES
• The City will update its multi -year plan for capital improvements . This will include modification of existing projects and adding/deleting projects in keeping with the General Plan as adopted by the City Council
• The City will maintain a capital replacement fund for ensuring that the equipment necessary for the operations of the City is always available
• The City will ensure that prime commercial and industrial acreage is available and ready for development, thus being able to quickly assist in the provision of jobs and diversity in the economy

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 18 Citywide Budget Summary
Where the Revenue Comes From

Category FY21 Actuals
FY22 Controlled
Budget
FY23 Proposed
Revenue
Taxes 60,977,060 78,020,695 81,023,619
Lancaster Choice Energy 46,576,989 44,378,806 60,511,745 Measure R Funds 7,305,716 39,869,650 20,417,608 TDA Article 8 7,727,738 15,179,265 20,300,130 Reimbursement From Other Funds 9,368,525 14,504,791 19,150,086 Federal Misc. Grants 4,069,203 3,509,040 18,082,874 Proposition C Fund 2,777,768 2,877,837 15,891,544 Proposition A Fund 3,312,644 3,520,618 11,707,698 Misc. State Grant Fund 4,623,545 6,515,217 10,238,471 Charges For Current Service 11,011,220 10,056,805 10,055,905 Measure M Funds 2,329,910 3,056,591 9,756,617 Gas Tax Fund 5,841,658 7,756,707 8,327,531 Lighting Maintenance District Fund 5,573,992 4,520,700 4,520,000 Sewer Maintenance Fund 4,584,509 4,275,456 4,230,500 Development Fees 3,350,467 3,234,000 3,084,000 MTA Grant - Prop C 806,794 4,101,603 2,723,811 Lancaster Housing Authority - Successor 699,947 885,220 1,975,253 Community Development Block Grant Fund 1,755,630 1,572,221 1,918,931 Parks, Recreation & Arts Revenue 695,279 2,495,000 1,918,408 Landscape Maintenance District Fund 1,970,155 1,757,000 1,765,700

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 19 Citywide Budget Summary
Where the Revenue Comes F rom (Cont.)

Category FY21 Actuals
FY22 Controlled
Budget
FY23 Proposed
Revenue
LA County Reimbursement Fund 386,801 3,652,903 1,702,497 Drainage Maintenance District Fund 1,995,866 1,695,000 1,695,000 Lancaster Power Authority 1,896,981 1,500,000 1,500,000 Licenses & Permits 1,336,878 1,405,737 1,425,339 Home Grant Fund (238,841) 700,752 1,372,033 MTA Grant - STPL Fund 513,261 721,536 1,186,184 Measure A Funds 524,776 623,040 1,091,700 Grants 682,443 1,020,020 1,020,020 Use of Money & Property 1,920,190 869,825 881,281 Lancaster Performing Arts Center 20,326 918,600 857,734 Fines & Forfeitures 550,007 661,690 661,690 Other Revenues 17,527,777 20,215,801 482,000 Drainage Impact Fee Fund 7,646,451 450,000 450,000 TDA Article 3 Bikeway Fund 261,216 389,361 429,841 Finance Authority 53,323 400,160 400,160 Biological Impact Fee Fund 42,111 260,000 300,000 Traffic Impact Fee Fund 812,589 100,000 300,000 Traffic Safety Fund 167,197 260,000 260,000 Revenue From Other Agencies 188,875 177,902 170,000 Signal Impact Fee Fund 596,362 160,000 160,000 Urban Structure Facilities Impact Fee Fund 1,132,698 110,000 110,000 Recycled Water Fund 164,190 100,000 100,000 AB2766 Air Quality Improvement Fund 50,000 99,810 State Recycling Grant Fund 100,360 81,930 98,977 Park Dwelling Unit Fee Fund 368,000 40,000 40,000 Used Oil Grant Fund 43,820 40,773 36,819 Still Meadow LN Sewer Assessment District 11,505 11,000 11,000 Urban Structure Yard Facilities Impact Fee Fund 27,545 3,500 3,500 Urban Structure Admin Facilities Impact Fee Fund 27,746 3,500 3,500 Proposition 1B 1,535
Grand Total 224,120,735 288,710,253 324,449,516

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 20 Citywide Budget Summary
(Excluding Transfers)

Revenue Overview

Citywide Budget Summary

$0 $20,000,000$40,000,000$60,000,000$80,000,000$100,000,000$120,000,000$140,000,000 General Fund
Devloper Fee Funds
Enterprise Funds
Finance Authority
Internal Service Funds
Lancaster Housing Authority Funds
Maintenance District Funds
Special Revenue Funds
Citywide - All Funds
FY23 Proposed Revenue FY22 Controlled Budget FY21 Actuals Values
Fund Group FY21 Actuals
FY22 Controlled
Budget
FY23 Proposed
Revenue
General Fund 107,629,049 124,749,489 107,253,411 Devloper Fee Funds 10,653,501 1,127,000 1,367,000 Enterprise Funds 48,473,969 45,878,806 62,011,745 Finance Authority 53,323 400,160 400,160 Internal Service Funds 8,831,377 13,476,671
Lancaster Housing Authority Funds 699,947 885,220 1,975,253 Maintenance District Funds 14,124,522 12,248,156 12,211,200 Special Revenue Funds 42,486,425 94,590,044 125,754,076 Grand Total 224,120,735 288,710,253 324,449,516

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 21 Where the Expenditures Go

-
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000

PERSONNEL
COSTS

SHERIFF

CONTRACT

OPERATING

EXPENDITURES

CAPITAL OUTLAY
and

REPLACEMENTS

TRANSFERS OUT CAPITAL

IMPROVEMENTS
Where the Expenditures Go
FY21 Actuals Year-End Estimate FY 2022 Proposed FY 2023 Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
PERSONNEL COSTS 37,382,312 45,778,417 50,148,236 SHERIFF CONTRACT 26,088,590 26,381,595 26,381,595 OPERATING EXPENDITURES 99,752,215 142,362,891 138,527,468 CAPITAL OUTLAY and REPLACEMENTS 1,298,183 4,707,498 3,305,746 TRANSFERS OUT 12,142,643 28,451,549 21,689,436 CAPITAL IMPROVEMENTS 30,472,942 193,849,440 44,350,168 Total 195,197,709 441,531,390 284,402,649

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 22 Expenditures by Category

Percentage of Proposed FY 2023 Expenditures
by Category

19%
63%
1%
17%

PERSONNEL COSTS

OPERATING

EXPENDITURES

CAPITAL OUTLAY
and

REPLACEMENTS

CAPITAL

IMPROVEMENTS
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
PERSONNEL COSTS 37,382,312 45,778,417 50,148,236 OPERATING EXPENDITURES 125,840,805 168,744,486 164,909,063 CAPITAL OUTLAY and REPLACEMENTS 1,298,183 4,707,498 3,305,746 CAPITAL IMPROVEMENTS 30,472,942 193,849,440 44,350,168 Total 194,994,242 413,079,841 262,713,213

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 23 Expendi tures by Department/Function

Percentage of Proposed FY2023
Expenditures by Department

Excludes Transfers
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
City Manager's Office 10,097,905 15,454,540 16,483,661 Development Services 35,699,226 57,444,793 59,003,246 Finance 67,170,622 75,799,710 72,081,419 PARCS 17,085,817 30,875,611 27,944,666
Public Safety 34,467,731 39,655,747 42,850,053 Capital Improvements 30,472,942 193,849,440 44,350,168 Total 194,994,242 413,079,841 262,713,213
6%
23%
27%
11%
16%
17%
City Manager's
Office
Development
Services
Finance
PARCS
Public Safety
Capital
Improvements
*Excludes Transfers

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 24

STATEMENT OF

FUND BALANCE S

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 25 Statement of Fund Balance
2021-2022 Year-End Estimates

Values

FUND DESCRIPTION
FY22 Beginning
Fund Balance
FY22 Estimated
Revenue
FY22 Estimated
Expenditures
FY22 Estimated
Capital
FY22 Estimated
Operating
Transfers Out
FY22 Estimated
Operating
Transfers In
FY22 Estimated
Ending Fund
Balance
101
GENERAL FUND 44,071,739 124,518,516 106,622,366 10,481,393 8,081,906 4,480,552 47,885,142 104
CAPITAL REPLACEMENT FUND 368,680 - 273,549 - - - 95,131 109
GENERAL FUND RESERVES 22,173,349 230,973 2,004,375 - 2,550,354 651,307 18,500,900 66,613,768 124,749,489 108,900,290 10,481,393 10,632,260 5,131,859 66,481,173 NON
NONSPENDABLE 29,059,449 - - - - - 29,059,449 29,059,449 - - - - - 29,059,449 111
FLEET MAINTENACE - 2,661,147 3,062,514 - - 995,609 594,242 112
INFORMATION TECHNOLOGY - 3,112,273 8,261,859 120,000 - 5,255,190 (14,396) 113
GENERAL LIABILITY - 3,057,957 4,373,600 - - 1,774,643 459,000 - 8,831,377 15,697,973 120,000 - 8,025,442 1,038,846 203
GAS TAX 1,542,390 7,756,707 13,387,448 4,898,023 1,005,437 7,780,369 (2,211,442) 204
AQMD (39,252) 50,000 50,000 - 5,279 - (44,531) 205
PROP 1B 7,171 - - 395 - - 6,776 206
TDA ARTICLE 8 FUND (1,446,513) 15,179,265 15,000 4,254,912 8,332,792 - 1,130,047 207
PROP "A" TRANSIT FUND 32,719 3,520,618 603,908 8,502,727 90,003 - (5,643,301) 208
TDA ARTICLE 3 BIKEWAY FUND (1,638) 389,361 10,189 313,814 - - 63,720 209
PROPOSITION "C" FUND 45,924 2,877,837 - 8,432,412 - - (5,508,651) 210
MEASURE R FUND 79,146 39,869,650 1,500 58,201,084 1,081,200 - (19,334,988) 211
MEASURE M 19,350 3,056,591 560,855 3,077,162 2,130,282 - (2,692,358) 212
MEASURE A - 623,040 - - 121,038 - 502,002 248
TRAFFIC SAFETY FUND 117,567 260,000 - - 260,000 - 117,567 252
PROP 42 CONGESTION MANAGEMENT 46,543 - - 46,544 - - - 261
LOS ANGELES COUNTY REIMB (179,569) 3,652,903 3,730,153 - - - (256,819) 321
MTA GRANT - LOCAL (324,509) 4,101,603 - 4,539,159 - - (762,064) 323
STATE GRANT - STPL (764,338) 721,536 - 784,987 - - (827,789) 324
STATE GRANT - OTS (0) - - - - - - 330
STATE GRANT RECYCLING 137,704 81,930 128,682 - 28,584 - 62,368 331
STATE GRANT - OIL RECYCLING 3,324 40,773 17,783 - 5,277 - 21,037 349
MISC STATE GRANTS (866,950) 6,515,217 1,694,996 10,873,426 - 8,000 (6,912,154) 361
CDBG (439,414) 1,572,221 1,002,244 994,000 51,550 - (914,987)

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 26 Statement of Fund Balance
2021-2022 Year-End Estimates (Cont.)

Values

FUND DESCRIPTION
FY22 Beginning
Fund Balance
FY22 Estimated
Revenue
FY22 Estimated
Expenditures
FY22 Estimated
Capital
FY22 Estimated
Operating
Transfers Out
FY22 Estimated
Operating
Transfers In
FY22 Estimated
Ending Fund
Balance
362
CDBG - SECTION 108 - - - - - - - 363
NBRHD STABILIZATION PRGM 2,635,953 - - - - - 2,635,953 391
LANCASTER HOME PROGRAM 605,443 700,752 676,132 - 1,037 - 629,026 399
FEDERAL MISCELLANEOUS GRANTS (452,858) 3,509,040 3,071,849 14,995,358 - - (15,011,025) 456
STILL MEADOW LN SWR ASSMNT DST 12,527 11,000 - - 11,000 - 12,527 485
RECYCLED WATER FUND 116,360 100,000 290,487 - 22,353 99,858 3,378 887,081 94,590,044 25,241,226 119,914,002 13,145,832 7,888,227 (54,935,707) 480
SEWER MAINT FUND 3,089,254 4,275,456 4,560,140 166,765 538,198 - 2,099,606 482
LANDSCAPE MAINTENANCE DISTRICT 1,288,200 1,757,000 2,281,195 - 270,392 - 493,613 483
LIGHTING MAINTENANCE DISTRICT 3,358,735 4,520,700 4,534,195 170,975 136,693 - 3,037,572 484
DRAINAGE MAINTENANCE DISTRICT 1,860,820 1,695,000 2,684,539 90,663 211,180 - 569,438 9,597,008 12,248,156 14,060,069 428,403 1,156,463 - 6,200,229 213
PARKS DEVELOPMENT FUND 760,004 40,000 - 592,004 - - 208,000 217
SIGNALS - DEVELOPER FEES FUND 2,366,530 160,000 - 2,090,169 - - 436,361 220
DRAINAGE - DEVELOPER FEES FUND 10,984,244 450,000 - 4,237,794 - - 7,196,450 224
BIOLOGICAL IMPACT FEE FUND 640,061 260,000 - 98,918 - - 801,143 226
URBAN STRUCTURE PROGRAM - OPERATION 2,569 - - 2,569 - - - 227
URBAN STRUCTURE PROGRAM - PARKS 1,870,172 110,000 - 1,115,051 42,419 - 822,702 228
URBAN STRUCTURE PROGRAM - ADMIN 55,437 3,500 - 39,691 - - 19,246 229
URBAN STRUCTURE PROGRAM - CORP YARD 181,655 3,500 - 86,573 - - 98,582 230
MARIPOSA LILY FUND 62,733 - - - - - 62,733 232
TRAFFIC IMPACT FEES FUND 1,419,618 100,000 - 1,147,029 - - 372,590 233
ZERO NET ENERGY (Solar) 106,700 - - - - - 106,700 18,449,722 1,127,000 - 9,409,797 42,419 - 10,124,506 301
LANCASTER HOUSING AUTH. OPS. 1,862,660 - - - - - 1,862,660 306
LOW & MOD INCOME HOUSING 9,910,550 885,220 1,612,188 139,965 3,178,192 - 5,865,425 11,773,209 885,220 1,612,188 139,965 3,178,192 - 7,728,085

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 27 Statement of Fund Balance
2021-2022 Year-End Estimates (Cont.)

Values

FUND DESCRIPTION
FY22 Beginning
Fund Balance
FY22 Estimated
Revenue
FY22 Estimated
Expenditures
FY22 Estimated
Capital
FY22 Estimated
Operating
Transfers Out
FY22 Estimated
Operating
Transfers In
FY22 Estimated
Ending Fund
Balance
486
LANCASTER POWER AUTHORITY 1,210,410 1,500,000 1,507,781 - 884 - 1,201,745 490
LANCASTER CHOICE ENERGY 8,396,326 44,378,806 48,379,567 - 295,499 3,854,641 7,954,707 9,606,736 45,878,806 49,887,348 - 296,383 3,854,641 9,156,452 701
FINANCE AUTHORITY 58,611,372 400,160 3,831,306 53,355,879 - 3,551,380 5,375,726 58,611,372 400,160 3,831,306 53,355,879 - 3,551,380 5,375,726

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 28 Statement of Fund Balance
2022-2023 Proposed

FUND DESCRIPTION
FY22 Estimated
Ending Fund
Balance FY23 Revenue
FY23
Expenditures FY23 Capital
FY23 Transfers
Out
FY23 Transfers
In
FY23 Calc
Ending Fund
Balance
101
GENERAL FUND 107,253,411 104,955,360 19,544,781 1,194,915 1,525,432 30,968,929 104
CAPITAL REPLACEMENT FUND - 254,923 - - 159,792 - 109
GENERAL FUND RESERVES - 2,043,128 - - 805,073 17,262,845 107,253,411 107,253,411 19,544,781 1,194,915 2,490,297 48,231,774 NON
NONSPENDABLE - - - - - 29,059,449 - - - - - 29,059,449 111
FLEET MAINTENACE 3,792,579 3,740,974 - 47,450 - 598,397 112
INFORMATION TECHNOLOGY 4,574,019 5,374,892 290,000 83,565 1,174,851 (13,983) 113
GENERAL LIABILITY 5,110,073 4,729,649 - 33,479 619,017 1,424,962 13,476,671 13,845,515 290,000 164,494 1,793,868 2,009,376 203
GAS TAX 8,327,531 13,259,785 5,032,649 1,034,737 13,212,283 1,201 204
AQMD 99,810 50,000 - 5,279 - - 205
PROP 1B - - - - - 6,776 206
TDA ARTICLE 8 FUND 20,300,130 15,000 7,055,389 12,276,847 - 2,082,941 207
PROP "A" TRANSIT FUND 11,707,698 2,194,656 1,678,000 21,955 - 2,169,786 208
TDA ARTICLE 3 BIKEWAY FUND 429,841 10,189 483,372 - - - 209
PROPOSITION "C" FUND 15,891,544 - 1,702,141 - - 8,680,752 210
MEASURE R FUND 20,417,608 1,500 - 1,081,120 - - 211
MEASURE M 9,756,617 344,548 2,949,139 3,670,401 - 100,171 212
MEASURE A 1,091,700 - 1,191,874 316,452 - 85,376 248
TRAFFIC SAFETY FUND 260,000 - - 260,000 - 117,567 252
PROP 42 CONGESTION MANAGEMENT - - - - - - 261
LOS ANGELES COUNTY REIMB 1,702,497 1,445,678 - - - - 321
MTA GRANT - LOCAL 2,723,811 - - - - 1,961,747 323
STATE GRANT - STPL 1,186,184 - - - - 358,395 324

STATE GRANT - OTS - - - - - - 330
STATE GRANT RECYCLING 98,977 126,003 - 2,373 - 32,969

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 29 Statement of Fund Balance
2022-2023 Proposed (Cont.)

FUND DESCRIPTION
FY22 Estimated
Ending Fund
Balance FY23 Revenue
FY23
Expenditures FY23 Capital
FY23 Transfers
Out
FY23 Transfers
In
FY23 Calc
Ending Fund
Balance
331
STATE GRANT - OIL RECYCLING 21,037 36,819 57,856 - - - - 349
MISC STATE GRANTS (6,912,154) 10,238,471 2,599,057 727,260 - - - 361
CDBG (914,987) 1,918,931 1,000,765 - 3,163 - 16 362
CDBG - SECTION 108 - - - - - - - 363
NBRHD STABILIZATION PRGM 2,635,953 - - - - - 2,635,953 391
LANCASTER HOME PROGRAM 629,026 1,372,033 676,132 - 1,037 - 1,323,890 399
FEDERAL MISCELLANEOUS GRANTS (15,011,025) 18,082,874 3,071,849 - - - - 456
STILL MEADOW LN SWR ASSMNT DST 12,527 11,000 - - 11,000 - 12,527 485
RECYCLED WATER FUND 3,378 100,000 278,924 - 21,802 197,375 27 (54,935,707) 125,754,076 25,131,942 20,819,824 18,706,166 13,409,658 19,570,095 480
SEWER MAINT FUND 2,099,606 4,230,500 4,782,847 530,000 521,524 - 495,735 482
LANDSCAPE MAINTENANCE DISTRICT 493,613 1,765,700 2,012,163 - 267,314 20,240 76 483
LIGHTING MAINTENANCE DISTRICT 3,037,572 4,520,000 4,487,406 - 138,440 - 2,931,726 484
DRAINAGE MAINTENANCE DISTRICT 569,438 1,695,000 2,491,486 - 195,672 422,941 221 6,200,229 12,211,200 13,773,902 530,000 1,122,950 443,181 3,427,758 213
PARKS DEVELOPMENT FUND 208,000 40,000 - 248,000 - - - 217
SIGNALS - DEVELOPER FEES FUND 436,361 160,000 - 500,000 - - 96,361 220
DRAINAGE - DEVELOPER FEES FUND 7,196,450 450,000 - 650,000 - - 6,996,450 224
BIOLOGICAL IMPACT FEE FUND 801,143 300,000 - - - - 1,101,143 226

URBAN STRUCTURE PROGRAM - OPERATION - - - - - - - 227
URBAN STRUCTURE PROGRAM - PARKS 822,702 110,000 - 890,220 42,482 - - 228
URBAN STRUCTURE PROGRAM - ADMIN 19,246 3,500 - 22,746 - - - 229
URBAN STRUCTURE PROGRAM - CORP YARD 98,582 3,500 - 102,082 - - - 230
MARIPOSA LILY FUND 62,733 - - - - - 62,733 232
TRAFFIC IMPACT FEES FUND 372,590 300,000 - 472,590 - - 200,000 233
ZERO NET ENERGY (Solar) 106,700 - - - - - 106,700 10,124,506 1,367,000 - 2,885,638 42,482 - 8,563,386

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 30 Statement of Fund Balance
2022-2023 Proposed (Cont.)

FUND DESCRIPTION
FY22 Estimated
Ending Fund
Balance FY23 Revenue
FY23
Expenditures FY23 Capital
FY23 Transfers
Out
FY23 Transfers
In
FY23 Calc
Ending Fund
Balance
301
LANCASTER HOUSING AUTH. OPS. 1,862,660 - - - - - 1,862,660 306
LOW & MOD INCOME HOUSING 5,865,425 1,975,253 1,703,117 - 163,767 - 5,973,794 7,728,085 1,975,253 1,703,117 - 163,767 - 7,836,454 486
LANCASTER POWER AUTHORITY 1,201,745 1,500,000 1,156,625 - 884 - 1,544,236 490
LANCASTER CHOICE ENERGY 7,954,707 60,511,745 51,946,102 - 293,778 - 16,226,572 9,156,452 62,011,745 53,102,727 - 294,662 - 17,770,808 701
FINANCE AUTHORITY 5,375,726 400,160 3,552,431 279,925 - 3,552,432 5,495,962 5,375,726 400,160 3,552,431 279,925 - 3,552,432 5,495,962 80,228,758 324,449,516 218,363,045 44,350,168 21,689,436 21,689,436 141,965,061

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 31

REVENUE

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 32 Citywide Revenue Detail

Values
DESCRIPTION Category Description FY21 Actuals
FY22 Controlled
Budget
FY23 Proposed
Revenue

GENERAL FUND
Taxes
SALES AND USE TAX 26,734,613 27,941,439 28,377,978 MEASURE LC SALES TAX 5,070,608 21,007,000 21,469,000 PROPERTY TAXES - IN LIEU VLF 16,544,850 17,492,256 18,790,180 PROPERTY TAXES (AD VALOREM) 9,603,394 8,500,000 8,859,128 TRANSIENT OCCUPANCY TAX 2,012,943 2,480,000 2,800,000 PROPERTY TAX TRANSFER 1,010,653 600,000 727,333 Taxes Total 60,977,060 78,020,695 81,023,619 Reimbursement From Other Funds
STREET MAINT OVERHEAD REIMB 2,996,935 2,167,744 2,167,744 OVERHEAD - SEWER MAINTENANCE 1,568,090 1,183,563 1,183,563 LANC CHOICE ENERGY OH REIMB 786,898 629,806 629,806 TRANSF-DRAINAGE MAINT DIST 1 554,528 424,213 424,213 OVERHEAD - HOUSING AUTHORITY 498,379 396,336 396,336 TRANSF-LANDSCAPE MAINT DIST 381,073 279,763 279,763 TRNSF-LANC LIGHT MAINT DIST 318,487 230,183 230,183 OVERHEAD - PROP A 201,479 154,587 154,587 CALCHOICE ADMIN OH REIMB 119,008 141,180 141,180 TRNSF - RECYCLED WATER 55,419 55,419
LANC POWER AUTHORITY OH REIMB 11,246 10,621 10,621 SHERIFF CONTRACT REIMBURSEMENT 1,932,402
Reimbursement From Other Funds Total 9,368,525 5,673,414 5,673,415 Charges For Current Service
FRANCHISES 7,731,919 7,600,000 7,600,000 OTHER IMPACT FEES 2,004,131 1,000,000 1,334,710 PLANNING AND ZONE FEES 611,836 742,283 450,000 PEG FEES 293,664 345,845 345,845 CONTRACT FEES-AB939 164,031 220,883 177,000 RENTAL HOUSING INSPECTION FEE 112,743 49,444 50,000 PLANNING - PLAN/BLDG PLAN REV 27,090 35,000 35,000 PLANNING - GENERAL PLAN MAINT 40,053 30,000 30,000 PUBLIC WORKS SERVICES 7,150 15,000 15,000 PLANNING - LANDSCAPE FEES 2,820 11,000 11,000 MOBILE HOME INSPECTION FEE 8,036 6,000 6,000 PW REIMBURSED SERVICES 6,742 1,100 1,100 PW STRONG MOTION SEISMIC ED 1,006 250 250 Charges For Current Service Total 11,011,220 10,056,805 10,055,905 Development Fees
BUILDING AND SAFETY FEES 1,420,686 1,450,000 1,450,000 ENGRNG FEES - PERMITS AND MISC 839,103 700,000 600,000 ELECTRICAL PERMIT FEES 543,453 550,000 550,000 GRADING PLAN CHECK FEES 187,686 200,000 150,000

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 33 Citywide Revenue Detail (Cont.)

Values
DESCRIPTION Category Description FY21 Actuals
FY22 Controlled
Budget
FY23 Proposed
Revenue
ENGINEERING FEES - TR & P MAPS 113,370 114,000 114,000 MECHANICAL PERMIT FEES 79,821 80,000 80,000 TRAFFIC PLAN CHECK FEES 34,482 60,000 60,000 ENGINEERING ADD'L FEES 76,052 40,000 40,000 PLUMBING PERMIT FEES 55,814 40,000 40,000 Development Fees Total 3,350,467 3,234,000 3,084,000 Fines & Forfeitures
PARKING VIOLATION FINES 374,816 456,949 456,949 CODE ENFORCEMENT FINES 94,884 115,000 115,000 IMPOUND FEES 65,760 74,674 74,674 PUBLIC SAFETY-ADMIN CITATION 14,267 15,067 15,067 CODE ENF-CRT ORDERED REST 280
Fines & Forfeitures Total 550,007 661,690 661,690 Grants
AFTER SCHOOL GRANT 297,877 685,020 685,020 C. O. P. S. REVENUE 384,566 335,000 335,000 Grants Total 682,443 1,020,020 1,020,020 Lancaster Performing Arts Center
THEATER SEASON TICKET SALES 2,993 725,000 600,000 THEATRE RENTAL FEES -LABOR 32 45,000 85,000 THEATER BLDG RENTAL-EXCL ZELDA (208) 40,000 50,000 FACILITY FEE 346 30,000 30,000 ZELDA'S CONCESSIONS 15,000 24,000
THEATRE RENTAL FEES -TICKETING 15,000 20,000 CEDAR STREET MONTHLY RENTAL 9,606 13,734 CREDIT CARD CHARGES 57 10,000 10,000 CO-SPONSORSHIP PROGRAM 7,500 10,000 10,000 LOBBY SALES - PERF. ARTS CENTE 3,500 8,500 THEATRE RNTL FEES-EQUIP CHARGE 4,000 4,000 CEDAR STREET FACILITY RENTAL 0 20,000 1,000 THEATRE RNTL FEES-MUSICLICFEES 600 1,000 THEATRE RNTL FEES-CLNG/DMG FEE 500 500 Lancaster Performing Arts Center Total 20,326 918,600 857,734 Licenses & Permits
BUSINESS LICENSES 729,798 700,000 700,000 MC-PRIMARY LIC SITE REG FEE 68,887 275,548 344,435 RENTAL HOUSING BUSINESS LIC 87,372 89,000 90,000 MHP-PERMIT/LOT/INSPECTION FEES 44,607 78,927 78,927 MC - CULTIVATION SURCHARGE 208,860 63,330 63,330

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 34 Citywide Revenue Detail (Cont.)

Values
DESCRIPTION Category Description FY21 Actuals
FY22 Controlled
Budget
FY23 Proposed
Revenue
MC - MANUFACTURING SURCHARGE 85,287 60,000 60,000 FILMING PERMIT FEES 11,219 6,500 41,100 SB1186-DISABLTY ACCESS BL FEE 28,627 25,000 25,000 MC-PRIMARY LICENSE/RENEWAL FEE 3,732 7,500 9,247 TOBACCO LICENSE-PROCESS FEE 7,952 7,515 8,000 TAXI AND TOW LICENSE FEE 4,846 3,900 4,000 LICENSING APPEALS 3,597 4,329 1,000 PARADE/SPECL EVENT PERMIT FEES 300
MC - EMPLOYEE LICENSE FEE 19,999
MC - CONDITIONAL USE PERMIT 12,095 24,188 MC - SECURITY DEPOSIT 60,000
MC-PRIMARY LIC SECURITY DEP 20,000
Licenses & Permits Total 1,336,878 1,405,737 1,425,339 Other Revenues
MISCELLANEOUS 118,202 100,000 200,000 STADIUM EVENT REVENUE 525,000 150,000
WASTE MGMT COMMUNITY PROGRAMS 70,000 35,000 45,000 BID/TBID STAFFING REIMB 25,000 25,000 25,000 COMMUNITY CENTER PROGRAMS 25,400 20,000 E WASTE RECYCLING 93,338 20,000 15,000 PROPOSITION A OPERATIONS GRANT 10,000
MOAH STAFFING REIMB 41,941 20,000 10,000 AUTO MALL EXPENSE REIMBURSEMNT 0 6,000 6,000 PUBLICATIONS AND COPIES 293 1,000 1,000 COVID- STATE CARES ACT ALLOC 1,996,519
SA ADMIN EXP REIMB TO CITY 733,061
COVID - RESTURANT RESCUE 50,000
COVID - FED ARPA ACT 2021 10,676,338 18,051,271 COVID REVENUE- MISCELLANEOUS 57,690
SALE OF SURPLUS PROPERTY 40,457 36,969
OTHER FINANCING SOURCES 1,185,625 997,500
VACCINATION REIMBURSEMENT 50,000
PASSPORT EXECUTION FEE 490
INSURANCE REIMBURSEMENTS 2,413,424
COVID STAND STRONG LOAN REPAYM - 117,088 Other Revenues Total 17,527,777 19,984,828 482,000 Parks, Recreation & Arts Revenue
CONCESSION / LEASE FEES 344,830 307,000 307,000 POPPY FESTIVAL REVENUE 305,000 300,000
RECREATION FEES 810 300,000 291,700

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 35 Citywide Revenue Detail (Cont.)

Values
DESCRIPTION Category Description FY21 Actuals
FY22 Controlled
Budget
FY23 Proposed
Revenue
SPECIAL EVENT REVENUE 52,615 160,000 222,565 SOCCER LEAGUE FEES/RENTALS 8,654 175,000 120,000 ATHLETIC FEES 55,697 200,000 100,200 RECREATION SPNSRSHP DONATION 95,333 200,000 100,000 BATTING FACILITY FEES 4,021 100,000 95,500 STADIUM UTILITY FEES - 50,000
POOL FEES 11,927 30,000 46,300 SOCCER GATE REVENUE - 143,000 40,600 MOAH - FACILITY RENTAL FEES 8,486 40,000 40,000 SPECIAL CLASSES 6,055 150,000 37,788 ATHLETIC FACILITY RENTALS 10,216 22,000 35,700 FACILITY RENTAL STAFF FEES 8,232 14,000 25,148 STADIUM RENTAL FEES 21,552 15,000 21,097 OUTDOOR FACILITY RENTAL FEES 3,517 5,000 15,873 INDOOR FACILITY RENTAL FEES 2,171 15,000 13,039 DAY CAMP 30,950 60,000 11,100 RECREATION EVENT REVENUE 124 16,000 9,666 MOAH - STAFF FEES 4,967 9,000
ARTS (WESTERN HOTEL MUSEUM) 5,000 5,000 SOFTBALL CONCESSION 12,000 4,120
OTHER PRKS REVENUE AND REIMB 12,580 37,000 4,000 INSURANCE FOR FACILITY RENTAL 437 2,500 3,372 SOCCER CONCESSION / LEASE FEES 11,000 3,100 MUSEUM AND ARTS 2,716 14,000 2,500 ARTS (ELYZE CLIFFORD INTERPRETIVE CENTER) 2,500 2,500 STADIUM RENTAL STAFF FEES 5,255 3,000 1,500 BLVD BANNERS & TREES 20 30
ATHLETIC TOURN FEES (EXCL NSC) 16,000 10 STADIUM CONCERT REVENUE 4,117
STADIUM EVENT REVENUE 5,000
OUTLOOK MARKETING SPONSORSHIP 130,000
Parks, Recreation & Arts Revenue Total 695,279 2,495,000 1,918,408 Revenue From Other Agencies
VEHICLE IN-LIEU FEE 118,596 127,902 120,000 OTHER AGENCY FEE ADMIN 70,129 50,000 50,000 SB-90 MANDATED COSTS REIMB 150
Revenue From Other Agencies Total 188,875 177,902 170,000 Use of Money & Property
INTEREST INCOME 1,038,339 488,787 488,787 FORMER ED LAND RENTAL INCOME 129,020 555,420 313,300 INCUBATOR RENTAL INCOME 78,440 72,130 65,004

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 36 Citywide Revenue Detail (Cont.)

Values
DESCRIPTION Category Description FY21 Actuals
FY22 Controlled
Budget
FY23 Proposed
Revenue
PW SHARED INFRASTRUCTURE SPACE 13,426 13,964 14,190 NET SWEEP INTEREST (46,701)
FORMER ED LAND SALES REV (260,476)
INTEREST - UNREALIZED 707,666
Use of Money & Property Total 1,920,190 869,825 881,281 GENERAL FUND Total 107,629,049 124,518,516 107,253,411

GENERAL FUND RESERVES
Other Revenues
SALE OF SURPLUS PROPERTY 230,973
Other Revenues Total 230,973
GENERAL FUND RESERVES Total 230,973

INTERNAL SERVICE FUNDS
Reimbursement From Other Funds
GENERAL LIABILITY INTERNAL SERVICE FUND REVENUE 3,057,957 5,110,073 INFORMATION TECHNOLOGY INTERNAL SERVICE FUND REVENUE 3,112,273 4,574,019 FLEET INTERNAL SERVICE FUND REVENUE 2,661,147 3,792,579 Reimbursement From Other Funds Total 8,831,377 13,476,671 INTERNAL SERVICE FUNDS Total 8,831,377 13,476,671 AQMD
AB2766 Air Quality Improvement Fund
AVAQMD PLUG-IN INFR 50,000 99,810
AB2766 Air Quality Improvement Fund Total 50,000 99,810 AQMD Total 50,000 99,810

BIOLOGICAL IMPACT FEE FUND
Biological Impact Fee Fund
BIOLOGICAL IMPACT FEE 42,111 260,000 300,000 Biological Impact Fee Fund Total 42,111 260,000 300,000 BIOLOGICAL IMPACT FEE FUND Total 42,111 260,000 300,000 CDBG
Community Development Block Grant Fund
CDBG GRANTS 1,553,781 1,572,221 1,918,931 CDBG - SECTION 108 REVENUE 201,849
Community Development Block Grant Fund Total 1,755,630 1,572,221 1,918,931 CDBG Total 1,755,630 1,572,221 1,918,931

DRAINAGE - DEVELOPER FEES FUND
Drainage Impact Fee Fund
DEVELOPER DRAINAGE PAYMENTS 7,646,451 450,000 450,000 Drainage Impact Fee Fund Total 7,646,451 450,000 450,000 DRAINAGE - DEVELOPER FEES FUND Total 7,646,451 450,000 450,000

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 37 Citywide Revenue Detail (Cont.)

Values
DESCRIPTION Category Description FY21 Actuals
FY22 Controlled
Budget
FY23 Proposed
Revenue

DRAINAGE MAINTENANCE DISTRICT
Drainage Maintenance District Fund
DRAINAGE ASSESSMENTS 1,959,860 1,620,000 1,620,000 DRAINAGE ASSESSMNTS-DEVELOPERS 36,007 75,000 75,000 Drainage Maintenance District Fund Total 1,995,866 1,695,000 1,695,000 DRAINAGE MAINTENANCE DISTRICT Total 1,995,866 1,695,000 1,695,000

FEDERAL MISCELLANEOUS GRANTS
Federal Misc. Grants
DOJ- COVID 19 251,000 9,491,693
ATP-PEDESTRIAN GAP CLSR IMPR 81,184 (3,150,382) 3,144,527 HSIP-10W & AVE J IMPROVEMENTS 218,571 601,571 2,406,330 HOME ARP GRANT REVENUE 122,526 2,327,997
LPAC SHUTTERED VENUE - 621,325 621,325 AVE M RR XING SFTY PRG SECT 130 1,190 30,830 30,830 AVENUE J, K, and M RR CROSSING 879 4,899,087 30,087 AVENUE K RR XING SFTY PRG SECT 130 463 30,085 30,085 ATP - 5TH ST E CORRIDOR 48,341 40,000
HSIP-15TH E/LANC BLVD ROUNDABT 693,700
BIKE TRANS GRNT-K-8 BIKE FCLTY (3,798) 3,798 ATP-10 W BIKE & ROAD DIET 485,982 229,018 HSIP-15TH ST W/JENNER TO AVE J 735,659
HSIP-AVE I @ 60TH W (ICE IMPS) 170,578 (170,578) HSIP-INTRSCTN IMP I &10W/K&30W 119,392
BTA-BIKE FUND (760) 760
HSIP GRANT-AVE I-CHLLNGR/PRICE 771,536
HSIP GRANT-AVE I -PRICE/35TH E 746,286
Federal Misc. Grants Total 4,069,203 3,509,040 18,082,874 FEDERAL MISCELLANEOUS GRANTS Total 4,069,203 3,509,040 18,082,874

GAS TAX
Gas Tax Fund
SB1-ROAD MAINT & REHABILITN 2,997,684 2,883,982 3,678,420 GAS TAX - 2103 828,982 1,250,611 1,589,352 GAS TAX - 2107 913,963 1,094,148 1,422,375 GAS TAX - 2105 677,352 862,008 1,041,148 GAS TAX - 2106 379,974 483,108 584,236 GAS TAX - 2107.5 (10,000) 10,000 10,000 OTHER REIMB 3,537 2,000 2,000 IFD93-2 ASSESSMENTS 20
COVID - FEDERAL ARPA ACT 2021 1,170,850
INTEREST - UNREALIZED 1,104
INTEREST INCOME 49,041
Gas Tax Fund Total 5,841,658 7,756,707 8,327,531 GAS TAX Total 5,841,658 7,756,707 8,327,531

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 38 Citywide Revenue Detail (Cont.)

Values
DESCRIPTION Category Description FY21 Actuals
FY22 Controlled
Budget
FY23 Proposed
Revenue

LANCASTER HOME PROGRAM
Home Grant Fund
HOME PROGRAM INCOME ADMIN (15,036) 4,849 676,130 HUD HOME ENTITLEMENT 652,264 652,264
HOME PROGRAM INCOME-NON ADMIN (223,805) 43,639 43,639 Home Grant Fund Total (238,841) 700,752 1,372,033 LANCASTER HOME PROGRAM Total (238,841) 700,752 1,372,033

LANDSCAPE MAINTENANCE DISTRICT
Landscape Maintenance District Fund
ASSESSMENT PAYMENT 1,945,913 1,700,000 1,700,000 DEVELOPER CONTRIBUTIONS 8,757 50,000 50,000 PROPERTY DAMAGE REIMBURSEMENTS 15,485 7,000 15,700 Landscape Maintenance District Fund Total 1,970,155 1,757,000 1,765,700 LANDSCAPE MAINTENANCE DISTRICT Total 1,970,155 1,757,000 1,765,700

LIGHTING MAINTENANCE DISTRICT
Lighting Maintenance District Fund
LIGHTING ASSESSMENTS 5,695,344 4,450,000 4,450,000 LIGHTING ASSESSMNTS-DEVELOPERS 20,443 70,000 70,000 INTEREST 19
ST LIGHT DAMAGE REIMBURSEMENT (142,790)
PROPERTY DAMAGE REIMBURSEMENT 975 700 Lighting Maintenance District Fund Total 5,573,992 4,520,700 4,520,000 LIGHTING MAINTENANCE DISTRICT Total 5,573,992 4,520,700 4,520,000

LOS ANGELES COUNTY REIMB
LA County Reimbursement Fund
LA COUNTY REIMB 1,272,934 1,272,934
LA CNTY MSR H-HOMELESS GRNT #1 246,271
LA CNTY MSR H-HOMELESS GRNT #2 2,379,969 100,000 L A COUNTY REIMBURSEMENTS 387,020 83,292
LA COUNTY GRANT - OWEN MEMORIAL PARK (219)
LA County Reimbursement Fund Total 386,801 3,652,903 1,702,497 LOS ANGELES COUNTY REIMB Total 386,801 3,652,903 1,702,497

LOW & MOD INCOME HOUSING
Lancaster Housing Authority - Successor
PERM LCL HSG ALLOCATION (PHILA) REVENUE 694,855 1,774,875 MRB REVENUES 7 64,750 64,750 NO INTEREST DEF HSG LN PRGM 290,457 50,000 50,000 SA - LOAN REPAYMENT 3,705,153 50,000 50,000 LAND LEASE AGREEMENTS 25,628 25,615 25,628 LAND SALES 779,847 10,000
CONTRA DEF LN (92,178)
INTEREST - UNREALIZED 3,149
CONTRA - LAND SALES (699,627)
CONTRA SA - LOAN REPAYMENT (3,705,153)
LAND SALE GAIN 392,663
Lancaster Housing Authority - Successor Total 699,947 885,220 1,975,253 LOW & MOD INCOME HOUSING Total 699,947 885,220 1,975,253

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 39 Citywide Revenue Detail (Cont.)

Values
DESCRIPTION Category Description FY21 Actuals
FY22 Controlled
Budget
FY23 Proposed
Revenue

MEASURE A FUND
Measure A Funds
MEASURE A TAX REVENUE 524,776 623,040 1,091,700 Measure A Funds Total 524,776 623,040 1,091,700 MEASURE A FUND Total 524,776 623,040 1,091,700

MEASURE M
Measure M Funds
MEASURE M - LOCAL RETURN 2,295,022 2,302,299 9,002,325 ATP - PEDESTRIAN GAP CLOSURE IMPROVEMENT 744,292 744,292 INTEREST INCOME 24,276 10,000 10,000 INTEREST UNREALIZED 10,612
Measure M Funds Total 2,329,910 3,056,591 9,756,617 MEASURE M Total 2,329,910 3,056,591 9,756,617

MEASURE R FUND
Measure R Funds
MEASURE R-HIGHWAY EQUITY 5,251,309 37,751,840 9,119,034 COVID - FEDERAL ARPA ACT 2021 65,870 7,674,638 MEASURE R - LOCAL RETURN 2,025,549 2,031,440 3,603,436 INTEREST 7,004 20,500 20,500 INTEREST - UNREALIZED 21,854
Measure R Funds Total 7,305,716 39,869,650 20,417,608 MEASURE R FUND Total 7,305,716 39,869,650 20,417,608

MISC STATE GRANTS
Misc. State Grant Fund
ATP-2020 SRTS PED IMPV 4,386,637 (4,225,490) 9,241,259 PRIME DESERT WOODLANDS 199,410
2020 SUMMER PMP 180,000 180,000
LOCAL ROAD SAFETY PLAN GRANT 232,000 165,792 CALOES-POWER SHUTOFF RESILIENC 9,600 153,790 SB2 REVENUE 209,775 92,227
CALOES VIP - EV CHARGER LANCASTER BAPTIST (180,000) 73,424 CALOES - EV CHARGER CITY HALL 180,000 63,754 AVAQMD - EV CHARGER BLVD MARRIOTT 29,395
HSIP - 28 SIGNALIZED SAFETY UPGRADES 15,182 15,182 HSIP - 2 WAY STOP ROUNDABOUT 15,119 15,119 HSIP - COMM DRIVEWAY ACCESS MODIFICATIONS 9,119 9,119 PED & BICYCLE SFTY GRANT 49,547 661,817 OTHER REVENUE 153,249
AVAQMD GREEN COMMUTER GRANT 44,419
CALRECYCLE- TIRE DERIVED PROD 430,000
SPP EL DORADO PK PLYGRND & IMP 8,413,446
CALTRANS SYS SAFETY GRANT 133,342
CH RESLIENCE & BATTERY GRANT 421,000
Misc. State Grant Fund Total 4,623,545 6,515,217 10,238,471 MISC STATE GRANTS Total 4,623,545 6,515,217 10,238,471

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 40 Citywide Revenue Detail (Cont.)

Values
DESCRIPTION Category Description FY21 Actuals
FY22 Controlled
Budget
FY23 Proposed
Revenue

MTA GRANT - LOCAL
MTA Grant - Prop C
PROP C GRANT - TRAFFIC OPS 56,325 857,963 2,003,003 PROP C Grant - MEDICAL MAIN ST 610,527 737,465 506,038 PROP C GRANT - TRANS MGMT CENT 30,862 568,733 214,770 LACMTA-MEDICAL MAIN STREET - 1,427,000 AVE I CORR IMPR 10TH W-20TH W 313
PROP C GRANT - 10ST W GAP CLSR 46,487 46,487 PROP C GRANT - 10TH ST W BIKE 62,279 463,955 MTA Grant - Prop C Total 806,794 4,101,603 2,723,811 MTA GRANT - LOCAL Total 806,794 4,101,603 2,723,811

PARKS DEVELOPMENT FUND
Park Dwelling Unit Fee Fund
DWELLING UNIT FEES 368,000 40,000 40,000 Park Dwelling Unit Fee Fund Total 368,000 40,000 40,000 PARKS DEVELOPMENT FUND Total 368,000 40,000 40,000 PROP "A" TRANSIT FUND
Proposition A Fund
PROP 'A' 1/2% TAX 3,251,491 3,265,428 11,693,658 INTEREST 40,105 14,040 14,040 COVID - FEDERAL ARPA ACT 2021 241,150
INTEREST - UNREALIZED 21,048
Proposition A Fund Total 3,312,644 3,520,618 11,707,698 PROP "A" TRANSIT FUND Total 3,312,644 3,520,618 11,707,698 PROPOSITION "C" FUND
Proposition C Fund
PROP 'C' 1/2% TAX 2,696,995 2,708,587 15,873,544 INTEREST 57,459 18,000 18,000 COVID - FEDERAL ARPA ACT 2021 151,250
INTEREST - UNREALIZED 23,314
Proposition C Fund Total 2,777,768 2,877,837 15,891,544 PROPOSITION "C" FUND Total 2,777,768 2,877,837 15,891,544

RECYCLED WATER FUND
Recycled Water Fund
RECYCLED WATER SALES 164,190 100,000 100,000 Recycled Water Fund Total 164,190 100,000 100,000 RECYCLED WATER FUND Total 164,190 100,000 100,000

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 41 Citywide Revenue Detail (Cont.)

Values
DESCRIPTION Category Description FY21 Actuals
FY22 Controlled
Budget
FY23 Proposed
Revenue

SEWER MAINT FUND
Sewer Maintenance Fund
SEWER ASSESSMENT 4,409,705 4,100,000 4,100,000 FOG ANNUAL FEE 102,353 100,000 85,000 DEVELOPER SEWER FEES 52,611 60,000 30,000 FOG APPLICATION FEE 12,889 10,000 10,000 FOG - PLAN REVIEW 1,200 2,500 2,500 INSPECTIONS 5,751 1,500 1,500 SEWER FRONTAGE CHARGE 1,000 1,000
IND WASTE PRGM PLAN REVIEW 456 500 Sewer Maintenance Fund Total 4,584,509 4,275,456 4,230,500 SEWER MAINT FUND Total 4,584,509 4,275,456 4,230,500

SIGNALS - DEVELOPER FEES FUND
Signal Impact Fee Fund
DEVELOPER SIGNAL PAYMENTS 596,362 160,000 160,000 Signal Impact Fee Fund Total 596,362 160,000 160,000 SIGNALS - DEVELOPER FEES FUND Total 596,362 160,000 160,000

STATE GRANT - OIL RECYCLING
Used Oil Grant Fund
Used Oil Grant OPP11 - 40,773 36,819 USED OIL GRANT OPP10 43,108
INTEREST - UNREALIZED 305
INTEREST INCOME 407
Used Oil Grant Fund Total 43,820 40,773 36,819 STATE GRANT - OIL RECYCLING Total 43,820 40,773 36,819

STATE GRANT - STPL
MTA Grant - STPL Fund
STPL-10TH W BIKE & DIET 498,112 745,266 650,664 STPL - 2017 TRAFFIC SIGNAL UPG 15,149 284,519 535,520 STPL-PEDESTRIAN GAP CLOSURE 215,225
STPL-AVE H REHAB (523,474)
MTA Grant - STPL Fund Total 513,261 721,536 1,186,184 STATE GRANT - STPL Total 513,261 721,536 1,186,184

STATE GRANT RECYCLING
State Recycling Grant Fund
CCP GRANTS 59,114
CCP 20-21 Revenue - 39,863 39,863 INTEREST - UNREALIZED 390
CCP 19/20 AWARD 3,925 35,794
INTEREST INCOME-BEVERAGE GRANT 1,153
WASTE TIRE CLEAN-UP TCU-15 (15,254)
WASTE TIRE CLEAN-UP TCU-17 20,934
BVRG CONTAINER RCB31 49,499 6,273
BVRG CONTAINER CCP-17/18 39,245
State Recycling Grant Fund Total 99,892 81,930 98,977 STATE GRANT RECYCLING Total 99,892 81,930 98,977

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 42 Citywide Revenue Detail (Cont.)

Values
DESCRIPTION Category Description FY21 Actuals
FY22 Controlled
Budget
FY23 Proposed
Revenue

STILL MEADOW LN SWR ASSMNT DST
Still Meadow LN Sewer Assessment District
TAX REVENUE-STILL MEADOW LANE 11,505 11,000 11,000 Still Meadow LN Sewer Assessment District Total 11,505 11,000 11,000 STILL MEADOW LN SWR ASSMNT DST Total 11,505 11,000 11,000 TDA ARTICLE 3 BIKEWAY FUND
TDA Article 3 Bikeway Fund
BIKEWAY FUNDS 260,745 379,171 429,841 INTEREST 471

INTEREST - UNREALIZED -
COVID - FEDERAL ARPA ACT 2021 10,190
TDA Article 3 Bikeway Fund Total 261,216 389,361 429,841 TDA ARTICLE 3 BIKEWAY FUND Total 261,216 389,361 429,841 TDA ARTICLE 8 FUND
TDA Article 8
TDA GRANTS 7,726,007 14,699,565 20,300,130 MISCELLANEOUS REVENUE 1,731
COVID - FEDERAL ARPA ACT 2021 479,700

INTEREST - UNREALIZED -
TDA Article 8 Total 7,727,738 15,179,265 20,300,130 TDA ARTICLE 8 FUND Total 7,727,738 15,179,265 20,300,130

TRAFFIC IMPACT FEES FUND
Traffic Impact Fee Fund
TRAFFIC IMPACT FEES 812,589 100,000 300,000 Traffic Impact Fee Fund Total 812,589 100,000 300,000 TRAFFIC IMPACT FEES FUND Total 812,589 100,000 300,000

TRAFFIC SAFETY FUND
Traffic Safety Fund
VEHICLE CODE FINES 109,451 160,000 160,000 MISC COURT FINES - LOCAL 57,746 100,000 100,000 Traffic Safety Fund Total 167,197 260,000 260,000 TRAFFIC SAFETY FUND Total 167,197 260,000 260,000

URBAN STRUCTURE PROGRAM - ADMIN
Urban Structure Admin Facilities Impact Fee Fund
FACILITIES IMPACT-ADMIN 27,746 3,500 3,500 Urban Structure Admin Facilities Impact Fee Fund Total 27,746 3,500 3,500 URBAN STRUCTURE PROGRAM - ADMIN Total 27,746 3,500 3,500

URBAN STRUCTURE PROGRAM - CORP YARD
Urban Structure Yard Facilities Impact Fee Fund
FACILITIES IMPACT-YARD 27,545 3,500 3,500 Urban Structure Yard Facilities Impact Fee Fund Total 27,545 3,500 3,500 URBAN STRUCTURE PROGRAM - CORP YARD Total 27,545 3,500 3,500

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 43 Citywide Revenue Detail (Cont.)

Values
DESCRIPTION Category Description FY21 Actuals
FY22 Controlled
Budget
FY23 Proposed
Revenue

URBAN STRUCTURE PROGRAM - PARKS
Urban Structure Facilities Impact Fee Fund
FACILITIES IMPACT-PARKS 1,132,698 110,000 110,000 Urban Structure Facilities Impact Fee Fund Total 1,132,698 110,000 110,000 URBAN STRUCTURE PROGRAM - PARKS Total 1,132,698 110,000 110,000 PROP 1B
Proposition 1B
INTEREST - UNREALIZED 1,559
INTEREST (24)
Proposition 1B Total 1,535
PROP 1B Total 1,535

STATE GRANT - OTS
State Recycling Grant Fund
OTS-PED/BICYCLE SAFETY PS19008 468
State Recycling Grant Fund Total 468
STATE GRANT - OTS Total 468

LANCASTER POWER AUTHORITY
Lancaster Power Authority
POWER PURCHASE AGREEMENT REVEN 1,896,121 1,500,000 1,500,000 INTEREST INCOME 860
Lancaster Power Authority Total 1,896,981 1,500,000 1,500,000 LANCASTER POWER AUTHORITY Total 1,896,981 1,500,000 1,500,000

LANCASTER CHOICE ENERGY
Lancaster Choice Energy
LCE ENERGY GENERATION REV 43,022,512 43,474,806 59,392,145 S-POWER GENERATION REVENUE 687,771 800,000 1,005,600 LCE SMART CHOICE REVENUE 76,039 84,000 98,000 EV CHARGING STATION REVENUE 9,351 20,000 16,000 INTEREST INCOME (4,068)
MISCELLANEOUS REVENUE 2,002,936
LCE ENERGY EFFICIENCY PROGRAM 728,937
LCE REIMBURSEMENTS 53,512
Lancaster Choice Energy Total 46,576,989 44,378,806 60,511,745 LANCASTER CHOICE ENERGY Total 46,576,989 44,378,806 60,511,745

LANCASTER FINANCING AUTHORITY
Finance Authority
INTEREST INCOME 53,323 215,000 215,000 OTHER SOURCES - PDL 185,160 185,160
Finance Authority Total 53,323 400,160 400,160 LANCASTER FINANCING AUTHORITY Total 53,323 400,160 400,160 Grand Total 224,120,735 288,710,253 324,449,516

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 44

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 45

CITY MANAGER’S OFFICE

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 46 City Manager’s Office
Budget Summary

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 9,258,321 15,055,159 16,200,214 GENERAL FUND RESERVES - 200,000 200,000 SEWER MAINT FUND 49,335 199,381 83,447 FINANCE AUTHORITY 364,607 - - LANCASTER POWER AUTHORITY 425,642 - - Total Dollars by Funding Source 10,097,905 15,454,540 16,483,661 Divisions
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
Legal 2,801,495 4,901,711 5,060,501 Human Resources and Risk 1,559,353 2,861,402 3,125,851 Administration 2,280,642 2,246,242 2,394,684 Communications 1,007,775 1,581,678 2,181,339 City Council 1,615,416 1,923,697 1,898,906 City Clerk 683,548 1,216,504 988,870 Lancaster Television (LTV) 149,677 723,307 833,510 Total Dollars by Division 10,097,905 15,454,540 16,483,661 Category
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
PERSONNEL COSTS 3,946,936 4,916,588 5,588,761 PERSONNEL COSTS (Overtime & Temporary) 191,727 218,517 344,724 OPERATING EXPENDITURES 5,946,367 10,241,625 10,372,366 CAPITAL OUTLAY and REPLACEMENTS 12,875 77,810 177,810 Total Dollars by Division 10,097,905 15,454,540 16,483,661

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 47 Budget Summary – City Manager’s Office
(Cont.)

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 2,191,448 2,809,847 3,243,129 PERS 771,590 814,575 1,072,007 HEALTH INSURANCE 598,713 743,813 747,131 DEFERRED COMP 120,951 208,581 250,239 WORKERS' COMP 79,703 123,071 145,740 FRINGE BENEFITS 140,131 153,101 88,215 SALARIES - SPECIAL 44,400 63,600 42,300 PERSONNEL COSTS Total 3,946,936 4,916,588 5,588,761 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 188,593 209,480 341,974 SALARIES - OVERTIME 3,134 9,037 2,750 PERSONNEL COSTS (Overtime & Temporary) Total 191,727 218,517 344,724

OPERATING EXPENDITURES
INSURANCE EXPENSE 2,183,986 2,841,208 3,434,014 PROFESSIONAL SERVICES 882,496 2,371,281 2,051,905 LEGAL SERVICES 1,200,463 1,800,000 1,250,000 COMPUTER SOFTWARE & SUPPORT 14,688 341,243 873,543 GENERAL LIABILITY COST ALLOCATION - 262,160 470,586 REPROGRAPHICS 119,918 250,964 368,430 LEGAL CLAIMS - 500,000 300,000 SPECIAL ACTIVITY SUPPLIES 54,196 212,542 277,542 STAFF & ORGANIZATIONAL DEVELOPMENT 17,414 180,000 275,000 IMPACT OUTREACH PROGRAM - 200,000 200,000 CITY PROMOTION & ADVERTISING 28,182 96,500 182,490 PEG FEE EXPENSES (NON CAP) 137,724 190,241 150,000 PUBLICATIONS & DUES 74,501 144,763 106,263 POSTAGE 58,284 63,200 90,000 TRAVEL EXPENSES 632 19,170 89,170 GENERAL FUND OVERHEAD 49,335 39,173 39,173 TUITION REIMBURSEMENT 19,805 30,000 30,000 COMMUNITY AWARDS 13,371 30,000 30,000 RECRUITMENT EXPENSES 10,171 30,000 30,000

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 48 Budget Summary – City Manager’s Office
(Cont.)

Expenditure Classification
FY20 Actuals
Year-End
Estimate FY
2021
Adopted FY
2022
LOCAL & REGIONAL EVENTS 2,536 14,367 26,367 VEHICLE OPERATIONS 728 13,398 17,158 REIMBURSED MILEAGE 13,260 13,820 15,970 COMMUNICATION EQUIPMENT - 14,800 15,000 OFFICE SUPPLIES 9,204 11,495 14,500 LEGAL ADVERTISING 14,094 12,000 12,000 REGISTRATION 324 6,700 6,700 GOVERNMENT FEES / LICENSES 5,782 6,000 6,000 VEHICLE - FUEL 327 5,736 5,076 CODIFICATION 2,846 3,953 3,953 POSTAGE-SPECIAL MAILING 508 422 926 RECORDS MANAGEMENT SUPPLIES 600 600 600 FURNITURE & OFFICE EQUIPMENT (NON CAP) - 10,909 - POSTAGE - SPECIAL MAILING 64 - - DEBT SERVICE PRINCIPAL 778,753 - - UNIFORMS 4,071 18,523 - EMERGENCY PREPAREDNESS 6,000 - - DEBT SERVICE INTEREST 11,496 - - ELECTION EXPENSE 230,610 506,458 -

ORGANIZATIONAL DEVELOPMENT - - - OPERATING EXPENDITURES Total 5,946,367 10,241,625 10,372,366 CAPITAL OUTLAY and REPLACEMENTS
EQUIPMENT & MACHINERY 12,875 77,810 177,810 CAPITAL OUTLAY and REPLACEMENTS Total 12,875 77,810 177,810 TOTAL 10,097,905 15,454,540 16,483,661

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 49 Detail – City Council

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 50 Budget Detail – City Council
Division 4100

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 1,615,416 1,723,697 1,698,906 GENERAL FUND RESERVES - 200,000 200,000 Total Dollars by Funding Source 1,615,416 1,923,697 1,898,906 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
HEALTH INSURANCE 230,595 247,013 234,131 SALARIES - SPECIAL 44,400 63,600 42,300 PERS 13,660 - 14,258 WORKERS' COMP 2,760 - 3,692 FRINGE BENEFITS 2,418 - 2,352 PERSONNEL COSTS Total 293,833 310,613 296,733

OPERATING EXPENDITURES
LEGAL SERVICES 1,189,898 900,000 900,000 PROFESSIONAL SERVICES 47,434 322,320 322,320 IMPACT OUTREACH PROGRAM - 200,000 200,000 SPECIAL ACTIVITY SUPPLIES 33,357 50,000 65,000 COMMUNITY AWARDS 13,371 30,000 30,000 TRAVEL EXPENSES - 3,170 23,170 CITY PROMOTION & ADVERTISING 17,799 20,000 22,000 PUBLICATIONS & DUES 11,925 13,000 13,000 VEHICLE OPERATIONS - 4,466 8,978 REIMBURSED MILEAGE 6,000 6,000 6,000 REGISTRATION - 3,000 3,000 OFFICE SUPPLIES 334 3,750 2,750 VEHICLE - FUEL 203 1,910 2,538 LOCAL & REGIONAL EVENTS 1,130 2,505 2,505 POSTAGE-SPECIAL MAILING 134 150 550 REPROGRAPHICS - 362 362 COMPUTER SOFTWARE & SUPPORT - 52,451 - OPERATING EXPENDITURES Total 1,321,583 1,613,084 1,602,173 TOTAL 1,615,416 1,923,697 1,898,906

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 51 Organizational Detail – City Manager’s
Office – Administration

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 52 Budget Detail – Administration
Division No. 4200

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 1,490,393 2,246,242 2,394,684 LANCASTER POWER AUTHORITY 425,642 - - FINANCE AUTHORITY 364,607 - - Total Dollars by Funding Source 2,280,642 2,246,242 2,394,684 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 683,865 771,736 861,236 PERS 239,395 223,726 280,893 HEALTH INSURANCE 97,967 133,200 117,000 DEFERRED COMP 50,036 60,885 67,357 WORKERS' COMP 23,648 33,802 37,722 FRINGE BENEFITS 44,892 41,444 23,005 PERSONNEL COSTS Total 1,139,803 1,264,793 1,387,213 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 45,814 71,440 50,000 SALARIES - OVERTIME 2,698 2,000 2,000 PERSONNEL COSTS (Overtime & Temporary) Total 48,512 73,440 52,000

OPERATING EXPENDITURES
PROFESSIONAL SERVICES 226,745 549,064 324,164 COMPUTER SOFTWARE & SUPPORT 207 111,105 262,409 GENERAL LIABILITY COST ALLOCATION - 65,718 124,316 PUBLICATIONS & DUES 55,742 83,565 83,565

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 53 Budget Detail – Administration (Cont.)
Division No. 4200

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
TRAVEL EXPENSES 620 15,000 65,000 SPECIAL ACTIVITY SUPPLIES 1,054 51,134 51,134 CITY PROMOTION & ADVERTISING 922 1,500 13,500 REIMBURSED MILEAGE 7,260 7,200 9,200 VEHICLE OPERATIONS 728 8,932 8,180 LOCAL & REGIONAL EVENTS 548 6,000 6,000 VEHICLE - FUEL 124 3,826 2,538 OFFICE SUPPLIES 1,631 2,000 2,500 REGISTRATION 324 2,500 2,500 REPROGRAPHICS - 315 315 POSTAGE-SPECIAL MAILING 173 150 150 DEBT SERVICE PRINCIPAL 778,753 - - DEBT SERVICE INTEREST 11,496 - - EMERGENCY PREPAREDNESS 6,000 - - OPERATING EXPENDITURES Total 1,092,327 908,009 955,471 TOTAL 2,280,642 2,246,242 2,394,684

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 54 Organizational Detail – City Clerk

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 55 Budget Detail – City Clerk
Division 4210

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 683,548 1,216,504 988,870 Total Dollars by Funding Source 683,548 1,216,504 988,870 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 255,138 289,783 397,692 PERS 84,737 84,008 129,708 HEALTH INSURANCE 48,793 57,600 72,000 DEFERRED COMP 9,962 20,589 30,098 WORKERS' COMP 8,242 12,692 17,419 FRINGE BENEFITS 15,597 18,077 10,359 PERSONNEL COSTS Total 422,470 482,749 657,276 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY - 8,040 8,040 SALARIES - OVERTIME 436 750 750 PERSONNEL COSTS (Overtime & Temporary) Total 436 8,790 8,790

OPERATING EXPENDITURES
PROFESSIONAL SERVICES 11,250 141,225 141,225 COMPUTER SOFTWARE & SUPPORT - 26,206 103,469 GENERAL LIABILITY COST ALLOCATION - 30,353 57,387 LEGAL ADVERTISING 14,094 12,000 12,000 CODIFICATION 2,846 3,953 3,953 OFFICE SUPPLIES 84 2,250 2,250 PUBLICATIONS & DUES 575 859 859 RECORDS MANAGEMENT SUPPLIES 600 600 600 LOCAL & REGIONAL EVENTS 25 362 362 REPROGRAPHICS 557 353 353 REIMBURSED MILEAGE - 270 270 REGISTRATION - 50 50 POSTAGE-SPECIAL MAILING - 26 26 ELECTION EXPENSE 230,610 506,458 - OPERATING EXPENDITURES Total 260,642 724,965 322,804 TOTAL 683,548 1,216,504 988,870

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 56 Organizational Detail – Human Resources &
Risk Management

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 57 Budget Detail – Human Resources and Risk
Division No. 4220 and 4320

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 1,510,018 2,662,021 3,042,404 SEWER MAINT FUND 49,335 199,381 83,447 Total Dollars by Funding Source 1,559,353 2,861,402 3,125,851 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 630,743 1,075,213 878,201 PERS 222,486 311,705 286,426 HEALTH INSURANCE 117,981 194,400 148,500 DEFERRED COMP 29,821 73,696 65,725 WORKERS' COMP 23,879 47,094 38,465 FRINGE BENEFITS 37,208 55,143 23,768 PERSONNEL COSTS Total 1,062,118 1,757,251 1,441,085 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 108,894 40,000 120,000 SALARIES - OVERTIME - 6,287 - PERSONNEL COSTS (Overtime & Temporary) Total 108,894 46,287 120,000

OPERATING EXPENDITURES
PROFESSIONAL SERVICES 265,313 473,476 505,000 COMPUTER SOFTWARE & SUPPORT 597 58,737 367,564 STAFF & ORGANIZATIONAL DEVELOPMENT 17,414 180,000 275,000 GENERAL LIABILITY COST ALLOCATION - 125,647 174,129 SPECIAL ACTIVITY SUPPLIES 4,433 75,000 125,000 GENERAL FUND OVERHEAD 49,335 39,173 39,173 RECRUITMENT EXPENSES 10,171 30,000 30,000 TUITION REIMBURSEMENT 19,805 30,000 30,000 GOVERNMENT FEES / LICENSES 5,782 6,000 6,000 OFFICE SUPPLIES 7,093 2,500 5,000 PUBLICATIONS & DUES 3,439 5,000 5,000 LOCAL & REGIONAL EVENTS 833 2,500 2,500 REPROGRAPHICS - 400 400

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 58 Budget Detail – Human Resources and Risk
(Cont.)
Division No. 4220 and 4320

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
UNIFORMS 4,071 18,523 - POSTAGE-SPECIAL MAILING 44 - - FURNITURE & OFFICE EQUIPMENT (NON CAP) - 10,909 - TRAVEL EXPENSES 12 - - OPERATING EXPENDITURES Total 388,341 1,057,864 1,564,766 TOTAL 1,559,353 2,861,402 3,125,851

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 59 Budget Detail – Legal
Division No. 4230 and 4260

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 2,801,495 4,901,711 5,060,501 Total Dollars by Funding Source 2,801,495 4,901,711 5,060,501 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 255,640 276,150 517,066 PERS 84,888 80,056 168,641 HEALTH INSURANCE 31,754 39,600 67,500 DEFERRED COMP 17,546 27,058 41,899 WORKERS' COMP 8,258 12,096 22,647 FRINGE BENEFITS 17,506 14,098 14,097 PERSONNEL COSTS Total 415,591 449,058 831,850

OPERATING EXPENDITURES
INSURANCE EXPENSE 2,183,986 2,841,208 3,434,014 LEGAL SERVICES 10,565 900,000 350,000 LEGAL CLAIMS - 500,000 300,000 PROFESSIONAL SERVICES 188,754 181,000 100,000 COMPUTER SOFTWARE & SUPPORT - 26,180 21,142 GENERAL LIABILITY COST ALLOCATION - - 19,126 PUBLICATIONS & DUES 2,441 2,019 2,019 REGISTRATION - 1,150 1,150 TRAVEL EXPENSES - 1,000 1,000 POSTAGE-SPECIAL MAILING 157 96 200 OFFICE SUPPLIES 1 - - OPERATING EXPENDITURES Total 2,385,904 4,452,653 4,228,651 TOTAL 2,801,495 4,901,711 5,060,501

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 60 Organizational Detail – Communications

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 61 Budget Detail – Communications
Division No. 4205 and 4305

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 1,007,775 1,581,678 2,181,339 Total Dollars by Funding Source 1,007,775 1,581,678 2,181,339 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 366,063 396,965 588,934 PERS 126,423 115,080 192,081 HEALTH INSURANCE 71,623 72,000 108,000 DEFERRED COMP 13,585 26,353 45,160 WORKERS' COMP 12,918 17,387 25,795 FRINGE BENEFITS 22,510 24,340 14,634 PERSONNEL COSTS Total 613,122 652,125 974,604 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 33,885 54,000 75,734 PERSONNEL COSTS (Overtime & Temporary) Total 33,885 54,000 75,734

OPERATING EXPENDITURES
REPROGRAPHICS 119,360 248,534 363,000 PROFESSIONAL SERVICES 143,000 326,196 281,196 CITY PROMOTION & ADVERTISING 9,461 55,000 126,990 COMPUTER SOFTWARE & SUPPORT 13,884 61,108 118,959 GENERAL LIABILITY COST ALLOCATION - 40,442 95,628 POSTAGE 58,284 63,200 90,000 SPECIAL ACTIVITY SUPPLIES 15,352 36,408 36,408 LOCAL & REGIONAL EVENTS - 3,000 15,000 OFFICE SUPPLIES 61 995 2,000 PUBLICATIONS & DUES 380 40,320 1,320 REIMBURSED MILEAGE - 350 500 POSTAGE - SPECIAL MAILING 64 - - PEG FEE EXPENSES (NON CAP) 922 - - OPERATING EXPENDITURES Total 360,768 875,553 1,131,001 TOTAL 1,007,775 1,581,678 2,181,339

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 62 Budget Detail – Lancaster TV
Division No. 4307 and 4207

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 149,677 723,307 833,510 Total Dollars by Funding Source 149,677 723,307 833,510 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY - 36,000 88,200 PERSONNEL COSTS (Overtime & Temporary) Total - 36,000 88,200

OPERATING EXPENDITURES
PROFESSIONAL SERVICES - 378,000 378,000 PEG FEE EXPENSES (NON CAP) 136,802 190,241 150,000 CITY PROMOTION & ADVERTISING - 20,000 20,000 COMMUNICATION EQUIPMENT - 14,800 15,000 REPROGRAPHICS - 1,000 4,000 PUBLICATIONS & DUES - - 500 COMPUTER SOFTWARE & SUPPORT - 5,456 - OPERATING EXPENDITURES Total 136,802 609,497 567,500 CAPITAL OUTLAY and REPLACEMENTS
EQUIPMENT & MACHINERY 12,875 77,810 177,810 CAPITAL OUTLAY and REPLACEMENTS Total 12,875 77,810 177,810 TOTAL 149,677 723,307 833,510

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 63

FINANCE

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 64 Finance, Information Technology, LCE
and LPA
Budget Summary

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
LANCASTER CHOICE ENERGY 47,732,773 47,762,945 51,382,021 GENERAL FUND 10,819,865 20,701,363 12,213,878 FINANCE AUTHORITY 3,550,991 3,551,381 3,552,431 GENERAL FUND RESERVES 2,266,744 1,871,515 1,843,128 PROP "A" TRANSIT FUND 2,270,927 295,569 1,825,659 LANCASTER POWER AUTHORITY 471,277 1,507,781 1,156,625 AQMD - 50,000 50,000 CDBG - 50,022 48,543 GAS TAX 6,110 6,110 6,110 MEASURE M 3,075 1,500 1,500 MEASURE R FUND 2,300 1,500 1,500 SEWER MAINT FUND 2,141 24 24 MISC STATE GRANTS 44,419 - - Total Dollars by Funding Source 67,170,622 75,799,710 72,081,419 Divisions
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
Lancaster Choice Energy (LCE) & Lancaster Power Authority (LPA) 47,200,598 48,032,372 51,483,902 Non-Departmental 9,107,207 11,573,355 5,823,019 Information Technology 3,175,026 8,261,907 5,374,940 Treasury 4,619,056 5,271,297 5,031,249 Accounting 692,130 2,715,206
Finance 3,068,735 1,466,371 1,232,597 Procurement 502,279 420,506
Total Dollars by Division 67,170,622 75,799,710 72,081,419 Divisions
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
PERSONNEL COSTS 5,771,193 5,548,971 6,691,672 PERSONNEL COSTS (Overtime & Temporary) 89,551 76,110 183,110 OPERATING EXPENDITURES 61,215,202 70,174,630 65,206,637 CAPITAL OUTLAY and REPLACEMENTS 94,676 - - Total Dollars by Division 67,170,622 75,799,710 72,081,419

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 65 Budget Summary – Finance, Information
Technology, LCE and LPA (Cont.)

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 3,090,913 1,965,523 3,006,780 HEALTH INSURANCE 1,335,598 2,336,015 2,277,128 PERS 794,185 801,823 980,663 DEFERRED COMP 100,786 170,267 218,599 WORKERS' COMP 75,285 121,130 131,697 FRINGE BENEFITS 374,426 154,213 76,805 PERSONNEL COSTS Total 5,771,193 5,548,971 6,691,672 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - OVERTIME 8,810 16,110 121,110 SALARIES - TEMPORARY 80,741 60,000 62,000 PERSONNEL COSTS (Overtime & Temporary) Total 89,551 76,110 183,110

OPERATING EXPENDITURES
POWER PROCUREMENT 43,654,132 44,001,664 45,787,927 DEBT SERVICE 0 3,551,381 3,552,431 PROFESSIONAL SERVICES 2,555,848 3,900,444 3,550,338 COMPUTER SOFTWARE & SUPPORT 1,390,160 5,045,743 3,473,072 BAD DEBT EXPENSE 1,274,704 450,000 2,419,190 CONTRACT SERVICES - 1,507,497 942,857 GENERAL FUND OVERHEAD 981,644 778,920 778,920 DEBT SERVICE PRINCIPAL 1,560,000 625,000 735,000 RENT - BUILDINGS & GROUNDS 885,037 722,881 722,881 CALCHOICE RELATED FEES - 653,700 673,311 TELEPHONE 425,608 474,500 568,600 GENERAL LIABILITY COST ALLOCATION - 291,218 492,492 DEBT SERVICE INTEREST 2,994,443 843,706 382,550 NEM TRUE-UP PAYOUTS 148,882 195,000 205,000 AUDIT SERVICES 90,131 170,750 170,750 COPY MACHINE COSTS 93,429 131,200 131,200 PUBLICATIONS & DUES 101,090 107,396 116,786 GROUNDS MAINTENANCE - 83,210 83,210 CITY PROMOTION & ADVERTISING 1,650 61,000 61,100 SENIOR SUBSIDY GRANT - 50,000 50,000 PROGRAM EXPENSES - CDBG 30,099 56,836 50,000

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 66 Budget Summary – Finance, Information
Technology, LCE and LPA (Cont.)

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
TRAVEL EXPENSES - 11,000 47,500 REPROGRAPHICS - 39,540 45,500 LEGAL CLAIMS 467,766 25,000 25,000 CREDIT CARD CHARGES 29,523 - 24,000 LEGAL SERVICES 21,552 36,000 23,500 INTEREST EXPENSE/DISCOUNT (546,546) 23,454 23,454 REGISTRATION 7,786 10,000 15,400 FURNITURE & OFFICE EQUIPMENT (NON CAP) 167,310 404,000 15,000 SPECIAL ACTIVITY SUPPLIES 8,452 10,500 10,500 OFFICE SUPPLIES 1,894 5,000 8,700 VEHICLE OPERATIONS 2,329 8,932 8,180 REIMBURSED MILEAGE - 2,500 4,000 POSTAGE-SPECIAL MAILING 280 3,100 3,100 VEHICLE - FUEL 260 3,826 2,538 LOCAL & REGIONAL EVENTS - 200 1,200 STAFF DEVELOPMENT - - 1,000 GOVERNMENT FEES / LICENSES 2,598 250 250 POSTAGE 55 200 200 TUTORING PROGRAM - 250,000 - AVAQMD GREEM COMMUTER GRANT 44,419 - - GENERAL OFFICE SUPPLIES 6,604 7,183 - TRANSACTION EXCHANGE WITH OTHER AGENCIES 1,693,750 (1,425,000) - RESTURANT RESCUE - GIFT CARDS 19,397 - - FIELD HOSPITAL 345,568 - - FISCAL AGENT FEES 3,075 - - OTHER FINANCING USES - 3,000,000 - SMALL TOOLS 558 2,683 - ELECTRICITY 13,026 17,000 - SPECIALIZED EQUIP (NON CAP) 481,179 1,800,000 - EMERGENCY LOGISTICS 12,181 - - MAINTENANCE SERVICE 101,835 - - JANITORIAL SUPPLIES 122,059 12,737 - CASH VARIANCE 230 - - VACCINATION SITE - AV FAIRGROUNDS 351,166 1,557,712 - COVID-19 934,118 347,444 -
EMERGENCY PREPAREDNESS 20,537 7,881 -

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 67 Budget Summary – Finance, Information
Technology, LCE and LPA (Cont.)

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
LCE ENERGY EFFICIENCY PROGRAM 62,932 311,441 - Allowance for Doubtful-LCE 672,452 - - LCE PROGRAMS (20,000) - - OPERATING EXPENDITURES Total 61,215,202 70,174,630 65,206,637 CAPITAL OUTLAY and REPLACEMENTS
EQUIPMENT & MACHINERY 94,676 - - CAPITAL OUTLAY and REPLACEMENTS Total 94,676 - - TOTAL 67,170,622 75,799,710 72,081,419

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 68 Organizational Detail – Finance

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 69 Budget Detail – Lancaster Choice Energy
(LCE) & Lancaster Power Authority (LPA)
Division 4250

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
LANCASTER CHOICE ENERGY 47,732,773 47,762,945 51,382,021 GENERAL FUND 230,351 62,806
LANCASTER POWER AUTHORITY (532,175) 39,075 39,075 Total Dollars by Funding Source 47,200,598 48,032,372 51,483,902 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

OPERATING EXPENDITURES
POWER PROCUREMENT 43,654,132 44,001,664 45,787,927 BAD DEBT EXPENSE 305,524 450,000 2,419,190 CONTRACT SERVICES - 824,297 942,857 CALCHOICE RELATED FEES - 653,700 673,311 GENERAL FUND OVERHEAD 799,108 640,427 640,427 NEM TRUE-UP PAYOUTS 148,882 195,000 205,000 PUBLICATIONS & DUES 100,100 103,206 107,596 CITY PROMOTION & ADVERTISING 1,650 61,000 61,100 PROGRAM EXPENSES - CDBG 30,099 56,836 50,000 PROFESSIONAL SERVICES 1,561,408 24,558 35,001 GENERAL LIABILITY COST ALLOCATION - 16,177 30,601 COMPUTER SOFTWARE & SUPPORT - 182,373 26,846 LEGAL SERVICES 21,552 36,000 23,500 INTEREST EXPENSE/DISCOUNT (546,546) 23,454 23,454 TRAVEL EXPENSES - 1,000 10,000 VEHICLE OPERATIONS 837 4,466 4,090 REGISTRATION 7,786 2,000 3,400 POSTAGE-SPECIAL MAILING 76 2,500 2,500 VEHICLE - FUEL 38 1,913 1,269 LOCAL & REGIONAL EVENTS - - 1,000 REIMBURSED MILEAGE - - 500 SPECIAL ACTIVITY SUPPLIES - 500 500 REPROGRAPHICS - - 500 OFFICE SUPPLIES - - 200 LCE PROGRAMS (20,000) - -

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 70 Budget Detail – Lancaster Choice Energy
(LCE) & Lancaster Power Authority (LPA)
(Cont.)
Division No. 4250

Allowance for Doubtful-LCE 672,452 - - LED Lighting Program - - - ELECTRICITY 13,026 17,000 - LCE ENERGY EFFICIENCY PROGRAM 62,932 311,441 - TELEPHONE - 500 - OPERATING EXPENDITURES Total 46,813,057 47,610,011 51,050,769

PERSONNEL COSTS
SALARIES - PERMANENT 231,535 270,267 275,928 PERS 74,047 78,350 89,994 HEALTH INSURANCE 26,345 34,200 27,000 DEFERRED COMP 19,169 16,590 20,309 WORKERS' COMP 7,890 11,838 12,086 FRINGE BENEFITS 12,406 11,115 7,816 PERSONNEL COSTS Total 371,391 422,360 433,133 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 16,128 - - SALARIES - OVERTIME 22 - - PERSONNEL COSTS (Overtime & Temporary) Total 16,150 - - TOTAL 47,200,598 48,032,372 51,483,902

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 71 Budget Detail – Finance Administration
Division No. 4410

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 3,024,316 1,466,371 1,232,597 MISC STATE GRANTS 44,419 - - Total Dollars by Funding Source 3,068,735 1,466,371 1,232,597 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 1,494,705 552,028 384,037 PERS 538,303 160,033 125,254 HEALTH INSURANCE 268,475 90,720 43,200 DEFERRED COMP 62,262 45,778 29,531 WORKERS' COMP 49,708 24,179 16,821 FRINGE BENEFITS 69,789 26,968 10,448 PERSONNEL COSTS Total 2,483,242 899,706 609,291 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - OVERTIME 8,413 - 5,000 PERSONNEL COSTS (Overtime & Temporary) Total 8,413 - 5,000

OPERATING EXPENDITURES
PROFESSIONAL SERVICES 294,600 238,000 238,000 COPY MACHINE COSTS 93,429 131,200 131,200 COMPUTER SOFTWARE & SUPPORT 22,254 67,460 111,931 GENERAL LIABILITY COST ALLOCATION - 80,675 57,385 REPROGRAPHICS - 39,540 45,000 CREDIT CARD CHARGES 29,523 - 24,000 TRAVEL EXPENSES - 3,000 3,000 OFFICE SUPPLIES 1,357 3,000 3,000 REIMBURSED MILEAGE - 2,000 2,000

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 72 Budget Detail – Finance (Cont.)

Division 4410

PUBLICATIONS & DUES 860 1,190 1,190 STAFF DEVELOPMENT - - 1,000 LOCAL & REGIONAL EVENTS - 200 200 POSTAGE-SPECIAL MAILING 204 200 200 POSTAGE 55 200 200 VEHICLE - FUEL 19 - - AVAQMD GREEM COMMUTER GRANT 44,419 - - CASH VARIANCE 230 - - AUDIT SERVICES 90,131 - - OPERATING EXPENDITURES Total 577,080 566,665 618,306 TOTAL 3,068,735 1,466,371 1,232,597

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 73 Budget Detail Finance – Non-Departmental
Division No. 4430

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 4,609,096 7,922,185 2,095,146 GENERAL FUND RESERVES 2,213,606 1,871,515 1,843,128 PROP "A" TRANSIT FUND 2,270,927 1,720,569 1,825,659 AQMD - 50,000 50,000 GAS TAX 6,086 6,086 6,086 MEASURE R FUND 2,300 1,500 1,500 MEASURE M 3,075 1,500 1,500 SEWER MAINT FUND 2,117 - - Total Dollars by Funding Source 9,107,207 11,573,355 5,823,019 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
HEALTH INSURANCE 928,672 1,846,515 1,818,128 SALARIES - PERMANENT 833,829 (800,000) - FRINGE BENEFITS 263,964 - - WORKERS' COMP 538 - - DEFERRED COMP 1,666 - - PERS 5,533 - - PERSONNEL COSTS Total 2,034,201 1,046,515 1,818,128

OPERATING EXPENDITURES
PROFESSIONAL SERVICES 380,768 1,510,250 2,720,337 RENT - BUILDINGS & GROUNDS 885,037 722,881 722,881 COMPUTER SOFTWARE & SUPPORT 100,300 411,164 264,768 GENERAL FUND OVERHEAD 182,488 138,445 138,445 GROUNDS MAINTENANCE - 83,210 83,210 SENIOR SUBSIDY GRANT - 50,000 50,000 LEGAL CLAIMS 467,766 25,000 25,000 GOVERNMENT FEES / LICENSES 2,598 250 250 CONTRACT SERVICES - 600,000 -

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 74 Budget Detail Finance – Non-Departmental
(Cont.)
Division No. 4430

Budget Detail - Accounting
SPECIALIZED EQUIP (NON CAP) 481,179 1,800,000 - FIELD HOSPITAL 345,568 - - GENERAL OFFICE SUPPLIES 6,604 7,183 - TUTORING PROGRAM - 250,000 - COVID-19 934,118 347,444 -
EMERGENCY LOGISTICS 12,181 - - RESTURANT RESCUE - GIFT CARDS 19,397 - - BAD DEBT EXPENSE 969,180 - - SMALL TOOLS 558 2,683 - JANITORIAL SUPPLIES 122,059 12,737 - TRANSACTION EXCHANGE WITH OTHER AGENCIES 1,693,750 - - VACCINATION SITE - AV FAIRGROUNDS 351,166 1,557,712 - FISCAL AGENT FEES 3,075 - - EMERGENCY PREPAREDNESS 20,537 7,881 - OTHER FINANCING USES - 3,000,000 - OPERATING EXPENDITURES Total 6,978,329 10,526,840 4,004,891 CAPITAL OUTLAY and REPLACEMENTS
EQUIPMENT & MACHINERY 94,676 - - CAPITAL OUTLAY and REPLACEMENTS Total 94,676 - - TOTAL 9,107,207 11,573,355 5,823,019

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 75 Division No. 4432

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND - 2,067,108 2,666,663 CDBG - 50,022 48,543 PROP "A" TRANSIT FUND - (1,425,000) - Total Dollars by Funding Source - 692,130 2,715,206 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT - 969,781 1,219,988 PERS - 281,238 397,900 HEALTH INSURANCE - 182,600 205,200 DEFERRED COMP - 58,422 88,488 WORKERS' COMP - 42,476 53,435 FRINGE BENEFITS - 60,771 30,517 PERSONNEL COSTS Total - 1,595,288 1,995,528 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - OVERTIME - 10,000 100,000 PERSONNEL COSTS (Overtime & Temporary) Total - 10,000 100,000

OPERATING EXPENDITURES
GENERAL LIABILITY COST ALLOCATION - 98,577 211,337 AUDIT SERVICES - 170,750 170,750 COMPUTER SOFTWARE & SUPPORT - 128,315 113,391 PROFESSIONAL SERVICES - 99,700 99,700 REGISTRATION - 7,000 10,000 TRAVEL EXPENSES - 5,000 7,000 OFFICE SUPPLIES - - 3,500 PUBLICATIONS & DUES - 2,000 2,500 REIMBURSED MILEAGE - 500 1,500 TRANSACTION EXCHANGE WITH OTHER AGENCIES - (1,425,000) - OPERATING EXPENDITURES Total - (913,158) 619,678 TOTAL - 692,130 2,715,206

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 76 Budget Detail – Procurement
Division No. 4433

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND - 502,279 420,506 Total Dollars by Funding Source - 502,279 420,506 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT - 221,856 170,133 PERS - 64,316 55,489 HEALTH INSURANCE - 46,260 34,200 DEFERRED COMP - 12,828 12,497 WORKERS' COMP - 9,717 7,452 FRINGE BENEFITS - 11,273 4,241 PERSONNEL COSTS Total - 366,250 284,012 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - OVERTIME - - 10,000 PERSONNEL COSTS (Overtime & Temporary) Total - - 10,000

OPERATING EXPENDITURES
COMPUTER SOFTWARE & SUPPORT - 24,553 81,830 GENERAL LIABILITY COST ALLOCATION - 25,276 40,164 REGISTRATION - 1,000 2,000 TRAVEL EXPENSES - 1,500 2,000 PUBLICATIONS & DUES - 500 500 CONTRACT SERVICES - 83,200 - OPERATING EXPENDITURES Total - 136,029 126,494 TOTAL - 502,279 420,506

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 77 Budget Detail – Treasury
Division No. 4434

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
FINANCE AUTHORITY 3,550,991 3,551,381 3,552,431 LANCASTER POWER AUTHORITY 1,003,452 1,468,706 1,117,550 GENERAL FUND 64,613 251,210 361,268 Total Dollars by Funding Source 4,619,056 5,271,297 5,031,249 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT - 101,541 143,130 PERS - 29,437 46,682 HEALTH INSURANCE - 20,520 23,400 DEFERRED COMP - 6,528 9,929 WORKERS' COMP - 4,448 6,269 FRINGE BENEFITS - 6,267 3,776 PERSONNEL COSTS Total - 168,741 233,186 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 64,613 60,000 62,000 SALARIES - OVERTIME - 750 750 PERSONNEL COSTS (Overtime & Temporary) Total 64,613 60,750 62,750

OPERATING EXPENDITURES
DEBT SERVICE 0 3,551,381 3,552,431 DEBT SERVICE PRINCIPAL 1,560,000 625,000 735,000 DEBT SERVICE INTEREST 2,994,443 843,706 382,550 COMPUTER SOFTWARE & SUPPORT - 11,608 45,706 GENERAL LIABILITY COST ALLOCATION - 10,111 19,126 TRAVEL EXPENSES - - 500 OPERATING EXPENDITURES Total 4,554,443 5,041,806 4,735,313 TOTAL 4,619,056 5,271,297 5,031,249

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 78 Budget Detail – Finance (CDBG)
Division 4342

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
CDBG 1,063,380 952,222 952,222
Total Dollars by Funding Source 1,063,380 952,222 952,222 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
PERS 13,450 - -
WORKERS' COMP 1,310 - - SALARIES - PERMANENT 41,082 - - FRINGE BENEFITS 1,545 - - DEFERRED COMP 1,195 - - HEALTH INSURANCE 7,069 - - PERSONNEL COSTS Total 65,651 - -

OPERATING EXPENDITURES
PROFESSIONAL SERVICES 40,000 272,832 272,832 SECTION 108 DEBT SERVICE PAYMENT 201,879 205,845 205,845 KENSINGTON CAMPUS BED SETASIDE 116,801 116,800 116,800 YOUTH SERVICES/PROGRAMS - 105,608 105,608 PROGRAM EXPENSES - CDBG - 55,278 55,278 COVID HYGENE NEEDS-HOMELESS - 10,000 10,000 LEGAL ADVERTISING - 4,600 4,600 FEED THE NEED (CARES) 224,998 - - FEED THE NEED (NON-CARES) 196,195 - - KENSINGTON CAMPUS IMPROVEMENTS 150,000 - - RENTAL ASSISTANCE PROGRAM (CARES) 67,856 - - OPERATING EXPENDITURES Total 997,728 770,963 770,963 TOTAL 1,063,380 770,963 770,963

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 79

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 80

Budget Detail – Information Technology
Division No. 4315
Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 3,121,840 8,261,859 5,374,892 GAS TAX 24 24 24 GENERAL FUND RESERVES 53,138 - - SEWER MAINT FUND 24 24 24 Total Dollars by Funding Source 3,175,026 8,261,907 5,374,940 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 530,844 650,050 813,564 PERS 176,303 188,449 265,344 HEALTH INSURANCE 112,107 115,200 126,000 DEFERRED COMP 17,690 30,121 57,845 WORKERS' COMP 17,148 28,472 35,634 FRINGE BENEFITS 28,268 37,819 20,007 PERSONNEL COSTS Total 882,359 1,050,111 1,318,394 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - OVERTIME 375 5,360 5,360 PERSONNEL COSTS (Overtime & Temporary) Total 375 5,360 5,360

OPERATING EXPENDITURES
COMPUTER SOFTWARE & SUPPORT 1,267,606 4,220,270 2,828,600 TELEPHONE 425,608 474,000 568,600 PROFESSIONAL SERVICES 319,071 2,027,937 457,300 GENERAL LIABILITY COST ALLOCATION - 60,402 133,879 TRAVEL EXPENSES - 500 25,000 FURNITURE & OFFICE EQUIPMENT (NON CAP) 167,310 404,000 15,000 SPECIAL ACTIVITY SUPPLIES 8,452 10,000 10,000 PUBLICATIONS & DUES 130 500 5,000 VEHICLE OPERATIONS 1,492 4,466 4,090 OFFICE SUPPLIES 537 2,000 2,000

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 81

Budget Detail – Information Technology
(Cont.)
Division No. 4315
VEHICLE - FUEL 203 1,913 1,269 POSTAGE-SPECIAL MAILING - 400 400 GENERAL FUND OVERHEAD 48 48 48 MAINTENANCE SERVICE 101,835 - - OPERATING EXPENDITURES Total 2,292,292 7,206,436 4,051,186 TOTAL 3,175,026 8,261,907 5,374,940

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 82

PARKS, RECREATION , ARTS

AND COMMUNITY SERVICES

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 83 Parks, Recreation, Arts & Community
Services Department
Budget Summary
Division 4600

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 13,082,649 22,553,172 25,444,487 LOS ANGELES COUNTY REIMB 377,268 3,729,147 1,349,178 FEDERAL MISCELLANEOUS GRANTS - 621,325 621,325 PROP "A" TRANSIT FUND 94,995 273,421 274,753 CAPITAL REPLACEMENT FUND 173,799 273,549 254,923 LOW & MOD INCOME HOUSING 3,923 - - GAS TAX 957,838 1,186,793 -
MISC STATE GRANTS 148,924 - - LIGHTING MAINTENANCE DISTRICT 101,496 96,415 - GENERAL FUND RESERVES 12,614 (67,140) - LANDSCAPE MAINTENANCE DISTRICT 2,132,311 2,208,928 - Total Dollars by Funding Source 17,085,817 30,875,611 27,944,666 Divisions
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
Facilities and Parks 9,761,898 12,439,940 10,287,098 Recreation 3,163,132 5,816,832 6,776,694 Arts and Museums 1,995,752 4,657,922 5,220,780 Community Center and Services 1,259,460 5,502,780 3,353,959 Administration and Film 905,574 2,458,137 2,306,135 Total Dollars by Division 17,085,817 30,875,611 27,944,666

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 84 Budget Summary – Parks, Recreation, Arts &
Community Services (Cont.)

Category
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
PERSONNEL COSTS 5,990,383 7,182,268 7,466,306 PERSONNEL COSTS (Overtime & Temporary) 2,502,938 4,540,912 5,018,300 OPERATING EXPENDITURES 8,526,465 18,284,426 14,759,416 CAPITAL OUTLAY and REPLACEMENTS 66,031 868,004 700,644 Total Dollars by Division 17,085,817 30,875,611 27,944,666 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 3,485,759 4,378,585 4,468,383 PERS 1,166,912 1,269,350 1,457,365
HEALTH INSURANCE 785,504 1,000,800 891,000 DEFERRED COMP 117,691 319,335 328,244 WORKERS' COMP 190,084 191,781 195,713 FRINGE BENEFITS 244,433 321,590 125,601 SALARY OFFSET - CAPTIAL PROGRAMS - (193,456) - FRINGE SALARY OFFSET - CAPITAL PROGRAMS - (105,717) - PERSONNEL COSTS Total 5,990,383 7,182,268 7,466,306 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 2,446,947 4,390,018 4,859,735 SALARIES - OVERTIME 55,990 150,894 158,565 PERSONNEL COSTS (Overtime & Temporary) Total 2,502,938 4,540,912 5,018,300

OPERATING EXPENDITURES
MAINTENANCE SERVICE 1,574,117 1,944,704 1,204,998 ELECTRICITY 796,878 1,232,165 1,165,964

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 85

Budget Summary – Parks, Recreation, Arts &
Community Services (Cont.)
Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
PROFESSIONAL SERVICES 394,651 1,296,454 1,071,706 GENERAL LIABILITY COST ALLOCATION - 537,962 920,796 CONTRACT SERVICES 59,451 231,937 905,365 COMPUTER SOFTWARE & SUPPORT 88,050 729,636 897,933 SPECIAL ACTIVITY SUPPLIES 174,586 847,743 787,005 LA COUNTY MSR H HOMELESS INNOVATION I 107,268 749,178 749,178 VEHICLE OPERATIONS 71,943 497,981 657,800 WATER 1,420,212 1,394,369 655,894
PERFORMER SERVICES 4,102 331,928 600,000 HOMELESSNESS PLAN IMPLEMENTATION 270,000 600,000 600,000 BUILDING MAINTENANCE 219,436 412,315 387,347 GROUNDS MAINTENANCE 361,415 487,413 378,628 STADIUM CONCERT EVENTS 224,488 260,000 340,000 POPPY FESTIVAL 1,122 271,885 316,885 AV WALLS (INTERNATIONAL FOOD FEST) - - 206,677 SPONSORSHIP EXPENSES 88,720 200,000 200,000 PARKS MANITENANCE DAMAGE 1,855 205,000 190,000 RENT - BUILDINGS & GROUNDS 5,224 83,000 175,152 GAS 130,192 148,750 170,086 JANITORIAL SUPPLIES 112,545 169,175 163,575 HORTICULTURAL - PRIVATE 492,360 520,000 159,600 FIELD OF DRAFTS - 131,339 141,339 UNIFORMS 13,143 110,763 133,689 CREDIT CARD CHARGES 31,500 127,000 127,000 CITY PROMOTION & ADVERTISING 43,221 138,359 126,359 COMMUNITY HOME IMPROVEMENTS - 123,000 123,000 VEHICLE - FUEL 51,856 147,966 101,006 PARKS SAFETY, TURF, and GROUNDS - 100,000 100,000 GOVERNMENT FEES / LICENSES 77,935 92,875 92,875 MAGICAL BLVD CHRISTMAS 19,253 67,465 87,393 HALLOWEEN EVENTS (BooLVD) - 52,550 82,550 PERFORMER SUPPLIES AND COSTS 54,610 105,000 81,000 4TH OF JULY 52,385 50,000 65,000 PERFORMER RENTAL COSTS 79,261 19,012 60,000 POSTAGE 12,641 17,150 57,500

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 86 Budget Summary – Parks, Recreation, Arts &
Community Services (Cont.)

AQUATICS MAINTENANCE 25,864 40,000 42,000 RENT - OTHER EQUIPMENT 12,207 18,615 39,725 SOCCER GATE EXPENSE - 3,084 39,000 THEATER PROGRAMS 2,782 5,000 26,500 OFFICE SUPPLIES 5,479 24,525 25,425 LABOR DAY PARTNERSHIP - 69,538 25,000 RECREATION SERVICES 1,500 33,640 23,165 GENERAL FUND OVERHEAD 625,491 459,667 22,110 PUBLICATIONS & DUES 2,596 5,947 21,592 RECREATION BUS SERVI - 20,110 20,110 HELIOGEN MAKERSPACE 65,244 - 20,000 PROPERTY TAX ON LAND 48,549 16,619 16,629 TRAVEL EXPENSES - 10,851 16,236 BARK AT THE PARK - 4,917 14,953 SMALL TOOLS 2,355 4,920 14,200 TELEPHONE 10,531 5,928 12,600 MLK DAY 11,864 11,000 11,000 TREE & PLANT MATERIAL 1,373 14,550 11,000 EGG HUNT - 10,000 10,000 ROYALTIES 3,795 9,250 9,250 SMALL EQUIPMENT OPERATIONS 3,952 7,266 7,815 REPROGRAPHICS 665 3,275 6,250 TREE LIGHTING - - 5,000 HOLIDAY LIGHTS 732 10,000 5,000 STAFF DEVELOPMENT - - 5,000 BLVD MARKET (STROLLING ENTERTAINMENT) 2,982 5,000 5,000 REGISTRATION - 1,630 4,630 MONDAY BITEZ - 3,500 3,500 CRUISE-IN (Celebrate America) - 1,042 3,100 IN-HOUSE PRODUCTION - - 3,000 POSTAGE-SPECIAL MAILING 177 2,748 2,748 EQUIPMENT & MACHINERY - 2,500 2,500 PROPERTY TAX-LAND OUTSIDE CITY 1,310 1,268 1,278 LOCAL & REGIONAL EVENTS 284 - 500

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 87 Budget Summary – Parks, Recreation, Arts &
Community Services (Cont.)

REIMBURSED MILEAGE - 250 300 ART in PUBLIC Places - 253,000 - PROPERTY MAINTENANCE - NON BOND 101,501 - - CASH VARIANCE (2) - - SOIL STERILE & WEED CONTROL 4,172 18,100 - TRAFFIC SIGNAL - DAMAGE REPAIR 30,341 25,000 - CALRECYCLE-TIRE DERIVED PROD 148,924 - - SPONSORSHIPS - 15,000 - LA COUNTY MSR H HOMELESS INNOVATION II - 2,379,969 - MAINTENANCE LANCASTER BUSINESS PARK 36,663 57,204 - REIMBURSEMENT DAMAGE REPAIRS 32,819 20,000 - PROPERTY MAINTENANCE, NON_BOND (61) - - LEGAL ADVERTISING - 1,000 - COMMUNICATION EQUIPMENT 264 769 - LANDSCAPE MAINTENANCE 237,577 337,644 - CONTRA-CAPITAL REPLACEMENT (18,707) - - SPECIALIZED EQUIP (NON CAP) - 3,165 - SPECIAL EVENTS 57,115 - - DEBT SERVICE INTEREST 1,476 - - SPECIAL PROGRAMS 12,614 (67,140) - SPECIAL PROGRAMS-WASTE MGMT 384 - - PROPERTY MAINTENANCE 17,232 - - OPERATING EXPENDITURES Total 8,526,465 18,284,426 14,759,416 CAPITAL OUTLAY and REPLACEMENTS
SHUTTERED VENUE - COVID LPAC EXP - 621,325 621,325 PLAYGROUND EQUIPMENT - 60,734 50,000 EQUIPMENT & MACHINERY 28,068 17,319 27,319 REPLACEMENT-EQUIP & MACHINERY 20,485 20,625 2,000 MOTOR VEHICLES 5,500 - - GRANT TRANSFER - 148,000 - REPL-OUTDOOR FURN & EQUIP 11,978 - - CAPITAL OUTLAY and REPLACEMENTS Total 66,031 868,004 700,644 TOTAL 17,085,817 30,875,611 27,944,666

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 88

Organizational Detail – Parks, Recreation, Arts &
Community Services

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 89 Budget Summary – Administration and Film
Division No. 4600 and 4601

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 892,960 2,525,277 2,306,135 GENERAL FUND RESERVES 12,614 (67,140)
Total Dollars by Funding Source 905,574 2,458,137 2,306,135 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 429,207 756,509 634,040 PERS 142,515 219,312 206,793 HEALTH INSURANCE 82,385 136,800 93,600 DEFERRED COMP 22,380 48,960 44,367 WORKERS' COMP 14,999 33,135 27,771 FRINGE BENEFITS 26,868 36,470 17,190 SALARY OFFSET - CAPTIAL PROGRAMS - (97,535) - FRINGE SALARY OFFSET - CAPITAL PROGRAMS - (55,231) - PERSONNEL COSTS Total 718,353 1,078,420 1,023,761 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 35,109 71,320 81,804 SALARIES - OVERTIME 325 326 500 PERSONNEL COSTS (Overtime & Temporary) Total 35,434 71,646 82,304

OPERATING EXPENDITURES
PROFESSIONAL SERVICES 68,455 688,000 450,000 COMPUTER SOFTWARE & SUPPORT - 86,434 182,504 RENT - BUILDINGS & GROUNDS - 83,000 170,000 CONTRACT SERVICES 43,598 80,804 165,304 GENERAL LIABILITY COST ALLOCATION - 80,884 118,578 POSTAGE 12,211 35,000 35,000 VEHICLE OPERATIONS 726 13,398 20,368 OFFICE SUPPLIES 3,497 18,425 18,425 SPECIAL ACTIVITY SUPPLIES 2,095 12,572 13,500

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 90 Budget Summary – Administration and Film
(cont.)
Division No. 4600 and 4601

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
VEHICLE - FUEL 527 3,826 6,346 PUBLICATIONS & DUES 440 1,652 5,647 STAFF DEVELOPMENT - - 5,000 TRAVEL EXPENSES - - 4,572 POSTAGE-SPECIAL MAILING 129 1,848 1,848 PROPERTY TAX-LAND OUTSIDE CITY 1,310 1,268 1,278 UNIFORMS - - 1,200 LOCAL & REGIONAL EVENTS 284 - 500 SPECIAL PROGRAMS 12,614 (67,140) - ART in PUBLIC Places - 253,000 - SPONSORSHIPS - 15,000 - GOVERNMENT FEES / LICENSES 400 100 - OPERATING EXPENDITURES Total 146,287 1,308,071 1,200,070 CAPITAL OUTLAY and REPLACEMENTS
MOTOR VEHICLES 5,500 - - CAPITAL OUTLAY and REPLACEMENTS Total 5,500 - - TOTAL 905,574 2,458,137 2,306,135

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 91

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 92 Budget Summary – Community Services
Division No. 4300, 4620 and 4622

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 878,269 1,773,633 2,004,781 LOS ANGELES COUNTY REIMB 377,268 3,729,147 1,349,178 LOW & MOD INCOME HOUSING 3,923 - - Total Dollars by Funding Source 1,259,460 5,502,780 3,353,959 Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 267,684 406,807 387,361 PERS 88,696 117,933 126,338 HEALTH INSURANCE 50,336 79,200 72,000 DEFERRED COMP 11,396 29,910 30,343 WORKERS' COMP 9,149 17,818 16,966 FRINGE BENEFITS 18,671 19,501 10,619 SALARY OFFSET - CAPTIAL PROGRAMS - (95,921) - FRINGE SALARY OFFSET - CAPITAL PROGRAMS - (50,486) - PERSONNEL COSTS Total 445,932 524,762 643,627 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 15,539 196,804 204,844 PERSONNEL COSTS (Overtime & Temporary) Total 15,539 196,804 204,844 OPERATING EXPENDITURES 772,954 4,781,214 2,505,488 CAPITAL OUTLAY and REPLACEMENTS
EQUIPMENT & MACHINERY 25,036 - - CAPITAL OUTLAY and REPLACEMENTS Total 25,036 - - TOTAL 1,259,460 5,502,780 3,353,959

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 93

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 94 Budget Summary – Parks Maintenance &
Facilities
Division No. 4630, 4631, 4632, 4633, 4634, 4635 and 4636

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 6,152,536 8,400,835 9,757,422 MISC STATE GRANTS 148,924 - - GAS TAX 957,838 1,186,793 -
LANDSCAPE MAINTENANCE DISTRICT 2,132,311 2,208,928 - LIGHTING MAINTENANCE DISTRICT 101,496 96,415 - PROP "A" TRANSIT FUND 94,995 273,421 274,753 CAPITAL REPLACEMENT FUND 173,799 273,549 254,923 Total Dollars by Funding Source 9,761,898 12,439,940 10,287,098 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 1,417,134 1,576,907 1,568,069 PERS 466,168 457,144 511,426 HEALTH INSURANCE 379,072 438,480 379,800 DEFERRED COMP 38,501 134,724 116,601 WORKERS' COMP 69,487 69,068 68,680 FRINGE BENEFITS 85,896 161,772 43,256 PERSONNEL COSTS Total 2,456,259 2,838,095 2,687,832 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 779,636 1,038,492 1,198,038 SALARIES - OVERTIME 55,586 148,065 158,065 PERSONNEL COSTS (Overtime & Temporary) Total 835,222 1,186,557 1,356,103

OPERATING EXPENDITURES
MAINTENANCE SERVICE 1,539,227 1,824,895 1,116,151 ELECTRICITY 710,656 1,081,825 1,008,107 WATER 1,409,983 1,365,210 625,865
VEHICLE OPERATIONS 66,292 449,408 580,747 CONTRACT SERVICES - - 416,000 GENERAL LIABILITY COST ALLOCATION - 229,689 394,186

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 95 Budget Summary – Parks Maintenance &
Facilities (cont.)
Division No. 4630, 4631, 4632, 4633, 4634, 4635 and 4636

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GROUNDS MAINTENANCE 361,415 481,213 372,428 BUILDING MAINTENANCE 141,775 266,772 270,772 PARKS MANITENANCE DAMAGE 1,855 205,000 190,000 HORTICULTURAL - PRIVATE 492,360 520,000 159,600 JANITORIAL SUPPLIES 112,545 132,675 150,075 PROFESSIONAL SERVICES 177,736 173,278 147,930 GAS 110,816 116,150 135,831 COMPUTER SOFTWARE & SUPPORT - 103,206 130,915 PARKS SAFETY, TURF, and GROUNDS - 100,000 100,000 GOVERNMENT FEES / LICENSES 75,794 91,564 91,564 VEHICLE - FUEL 41,738 136,325 88,514 AQUATICS MAINTENANCE 25,864 40,000 42,000 UNIFORMS 10,956 22,775 40,060 RENT - OTHER EQUIPMENT 9,936 12,815 30,000 GENERAL FUND OVERHEAD 625,491 459,667 22,110 SMALL TOOLS 2,054 3,520 13,800 TELEPHONE 10,531 5,928 12,600 TREE & PLANT MATERIAL 1,373 14,550 11,000 SMALL EQUIPMENT OPERATIONS 3,952 7,266 7,815 PROPERTY TAX ON LAND 6,310 6,042 6,042 RENT - BUILDINGS & GROUNDS 5,224 - 5,152 EQUIPMENT & MACHINERY - 2,500 2,500 REPROGRAPHICS - 75 1,500 REGISTRATION - 580 580 REIMBURSEMENT DAMAGE REPAIRS 32,819 20,000 - TRAFFIC SIGNAL - DAMAGE REPAIR 30,341 25,000 - MAINTENANCE LANCASTER BUSINESS PARK 36,663 57,204 - SPECIALIZED EQUIP (NON CAP) - 3,165 - LANDSCAPE MAINTENANCE 237,577 337,644 - CALRECYCLE-TIRE DERIVED PROD 148,924 - - LEGAL ADVERTISING - 1,000 - PROPERTY MAINTENANCE 17,232 - - DEBT SERVICE INTEREST 1,476 - -

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 96 Budget Summary – Parks Maintenance &
Facilities (cont.)
Division 4630, 4631, 4632, 4633, 4634, 4635 and 4636

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
CONTRA-CAPITAL REPLACEMENT (18,707) - - COMMUNICATION EQUIPMENT 264 769 - SOIL STERILE & WEED CONTROL 4,172 18,100 - SPECIAL ACTIVITY SUPPLIES 278 800 - OPERATING EXPENDITURES Total 6,434,923 8,316,610 6,173,844 CAPITAL OUTLAY and REPLACEMENTS
PLAYGROUND EQUIPMENT - 60,734 50,000 EQUIPMENT & MACHINERY 3,032 17,319 17,319 REPLACEMENT-EQUIP & MACHINERY 20,485 20,625 2,000 REPL-OUTDOOR FURN & EQUIP 11,978 - - CAPITAL OUTLAY and REPLACEMENTS Total 35,495 98,679 69,319 TOTAL 9,761,898 12,439,940 10,287,098

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 97

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 98 Budget Summary – Recreation & Events
Division No. 4640, 4641, 4642, 4643, 4647, 4648 and 4649

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 3,163,132 5,816,832 6,776,694 Total Dollars by Funding Source 3,163,132 5,816,832 6,776,694 Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 787,659 886,121 1,030,491 PERS 273,803 256,886 336,094 HEALTH INSURANCE 165,114 194,400 198,000 DEFERRED COMP 25,663 60,453 75,648 WORKERS' COMP 65,230 38,811 45,134 FRINGE BENEFITS 70,288 55,781 30,843 PERSONNEL COSTS Total 1,387,757 1,492,452 1,716,210 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 1,234,210 2,199,946 2,310,925

SALARIES - OVERTIME - - - PERSONNEL COSTS (Overtime & Temporary) Total 1,234,210 2,199,946 2,310,925

OPERATING EXPENDITURES
STADIUM CONCERT EVENTS 224,488 260,000 340,000 POPPY FESTIVAL 1,122 271,885 316,885 SPECIAL ACTIVITY SUPPLIES 18,021 250,780 274,664 COMPUTER SOFTWARE & SUPPORT - 188,223 224,032 AV WALLS (INTERNATIONAL FOOD FEST) - - 206,677 SPONSORSHIP EXPENSES 88,720 200,000 200,000 GENERAL LIABILITY COST ALLOCATION - 108,481 192,350 CONTRACT SERVICES 15,778 139,133 165,361 FIELD OF DRAFTS - 131,339 141,339 CREDIT CARD CHARGES 30,818 107,000 107,000

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 99 Budget Summary – Recreation & Events
(cont.)
Division No. 4640, 4641, 4642, 4643, 4647, 4648 and 4649

Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
MAGICAL BLVD CHRISTMAS 19,253 67,465 87,393 HALLOWEEN EVENTS (BooLVD) - 52,550 82,550 UNIFORMS 2,187 63,988 72,429 4TH OF JULY 52,385 50,000 65,000 PROFESSIONAL SERVICES 1,899 23,100 63,100 SOCCER GATE EXPENSE - 3,084 39,000 LABOR DAY PARTNERSHIP - 69,538 25,000 RECREATION SERVICES 1,500 33,640 23,165 CITY PROMOTION & ADVERTISING 495 21,500 22,500 RECREATION BUS SERVI - 20,110 20,110 BARK AT THE PARK - 4,917 14,953 VEHICLE OPERATIONS 3,714 8,932 13,068 MLK DAY 11,864 11,000 11,000 EGG HUNT - 10,000 10,000 HOLIDAY LIGHTS 732 10,000 5,000 TREE LIGHTING - - 5,000 BLVD MARKET (STROLLING ENTERTAINMENT) 2,982 5,000 5,000 RENT - OTHER EQUIPMENT - 4,300 4,725 VEHICLE - FUEL 8,093 3,826 3,808 MONDAY BITEZ - 3,500 3,500 CRUISE-IN (Celebrate America) - 1,042 3,100 REPROGRAPHICS - - 1,550 PUBLICATIONS & DUES - - 150 REIMBURSED MILEAGE - 100 150 CASH VARIANCE (2) - - SPECIAL EVENTS 57,115 - - OPERATING EXPENDITURES Total 541,165 2,124,434 2,749,559 TOTAL 3,163,132 5,816,832 6,776,694

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 100

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 101 Budget Detail – Arts and Museums
Division Nos. 4650, 4651, 4652, 4653, and 4654

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 1,995,752 4,036,597 4,599,455 FEDERAL MISCELLANEOUS GRANTS 621,325 621,325 Total Dollars by Funding Source 1,995,752 4,657,922 5,220,780 Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 584,076 752,241 848,422 PERS 195,729 218,075 276,714 HEALTH INSURANCE 108,597 151,920 147,600 DEFERRED COMP 19,752 45,288 61,285 WORKERS' COMP 31,219 32,949 37,162 FRINGE BENEFITS 42,711 48,067 23,693

SALARY OFFSET - CAPTIAL PROGRAMS - - -

FRINGE SALARY OFFSET - CAPITAL PROGRAMS - - - PERSONNEL COSTS Total 982,082 1,248,540 1,394,876 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 382,453 883,456 1,064,124 SALARIES - OVERTIME 80 2,503 - PERSONNEL COSTS (Overtime & Temporary) Total 382,533 885,959 1,064,124

OPERATING EXPENDITURES
PERFORMER SERVICES 4,102 331,928 600,000 COMPUTER SOFTWARE & SUPPORT 8,098 169,949 261,916 SPECIAL ACTIVITY SUPPLIES 151,670 340,440 255,690 GENERAL LIABILITY COST ALLOCATION - 74,729 157,741 ELECTRICITY 69,192 116,940 122,787 PROFESSIONAL SERVICES 36,525 104,876 103,476 CITY PROMOTION & ADVERTISING 42,726 108,159 95,159 MAINTENANCE SERVICE 34,890 119,809 88,847 PERFORMER SUPPLIES AND COSTS 54,610 105,000 81,000 PERFORMER RENTAL COSTS 79,261 19,012 60,000 BUILDING MAINTENANCE 77,661 107,543 53,575

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 102 Budget Detail – Arts and Museums (Cont.)
Division Nos. 4650, 4651, 4652, 4653, and 4654

Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
VEHICLE OPERATIONS 803 26,243 43,617 CONTRACT SERVICES 74 12,000 33,700 THEATER PROGRAMS 2,782 5,000 26,500 POSTAGE 430 (17,850) 22,500 CREDIT CARD CHARGES 681 20,000 20,000 GAS 9,707 14,500 15,250 PUBLICATIONS & DUES 611 1,570 13,070 TRAVEL EXPENSES - 10,851 11,664 PROPERTY TAX ON LAND 42,240 10,577 10,587 UNIFORMS - 14,000 10,000 JANITORIAL SUPPLIES - 33,000 10,000 ROYALTIES 3,795 9,250 9,250 WATER 4,753 5,871 5,577 RENT - OTHER EQUIPMENT 2,271 1,500 5,000 REGISTRATION - 1,050 4,050 IN-HOUSE PRODUCTION - - 3,000 VEHICLE - FUEL 1,498 3,989 2,338 GROUNDS MAINTENANCE - 1,200 1,200 OFFICE SUPPLIES - 100 1,000 POSTAGE-SPECIAL MAILING 49 900 900 GOVERNMENT FEES / LICENSES 1,741 411 511 SMALL TOOLS 301 1,400 400 REIMBURSED MILEAGE - 150 150 REPROGRAPHICS 665 - - OPERATING EXPENDITURES Total 631,137 1,754,098 2,130,455 CAPITAL OUTLAY and REPLACEMENTS
SHUTTERED VENUE - COVID LPAC EXP - 621,325 621,325 EQUIPMENT & MACHINERY - - 10,000 GRANT TRANSFER - 148,000 - CAPITAL OUTLAY and REPLACEMENTS Total - 769,325 631,325 TOTAL 1,995,752 4,657,922 5,220,780

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 103

DEVELOPMENT SERVICES

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 104 Development Services Department
Budget Summary

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 11,041,553 24,386,197 22,148,470 SEWER MAINT FUND 4,237,106 4,360,735 4,699,920 LOW & MOD INCOME HOUSING 1,450,807 1,612,188 1,703,288 MISC STATE GRANTS 492,817 1,694,996 2,599,057 CDBG 1,063,380 952,222 952,222
STATE GRANT RECYCLING 64,130 128,682 126,003 LANCASTER CHOICE ENERGY 69,000 616,622 564,161 CAPITAL REPLACEMENT FUND 481,615 - - FINANCE AUTHORITY - 279,925 279,925 GAS TAX 9,216,784 12,163,245 14,571,648 LANDSCAPE MAINTENANCE DISTRICT 56,847 72,267 2,012,239 LIGHTING MAINTENANCE DISTRICT 4,027,879 4,437,780 4,487,529 PROP "A" TRANSIT FUND 25,118 34,918 94,244 DRAINAGE MAINTENANCE DISTRICT 1,980,931 2,684,539 2,491,707 RECYCLED WATER FUND 157,008 290,487 278,951 STATE GRANT - OIL RECYCLING 43,486 17,783 57,856 MEASURE M 166,364 559,355 343,048 LANCASTER HOME PROGRAM - 676,132 676,132 NBRHD STABILIZATION PRGM (338) - - TDA ARTICLE 8 FUND - 15,000 15,000 GENERAL FUND RESERVES 1,046,529 - - FEDERAL MISCELLANEOUS GRANTS - 2,450,524 2,450,524 LOS ANGELES COUNTY REIMB 78,210 1,006 96,500 TDA ARTICLE 3 BIKEWAY FUND - 10,189 10,189

ENGINEERING FEES - - - Total Dollars by Funding Source 35,699,226 57,444,793 60,658,613

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 105 Budget Summary – Development Services
Department (Cont.)

Divisions
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
Public Works 7,634,072 9,922,062 11,496,264 Transportation 8,198 6,970,779 7,486,988 Housing 1,264,628 6,065,373 7,043,467 Utility Services 5,767,188 5,971,085 6,541,492 Capital Engineering 2,527,130 3,858,290 4,599,510 Community Development 1,215,679 4,825,741 4,201,614 Vehicle Maintenance 974,318 5,050,262 3,779,746 Public Works - Contract Services - - 3,031,125 Redevelopment & Economic Development 4,875,013 6,027,155 2,901,541 Building & Safety - 2,580,095 2,598,961 Development Services Administration 1,007,532 1,480,222 1,655,834 Treasury 975,606 973,300 1,010,607 Energy - 1,371,542 1,000,809 Finance - CDBG 1,063,380 952,222 952,222 City Engineering 8,386,481 1,396,666 703,066 Total Dollars by Division 35,699,226 57,444,793 59,003,246 Category
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
PERSONNEL COSTS 14,892,484 17,738,915 19,072,027 PERSONNEL COSTS (Overtime & Temporary) 479,025 1,172,213 1,322,133 OPERATING EXPENDITURES 19,203,115 34,803,281 36,213,094 CAPITAL OUTLAY and REPLACEMENTS 1,124,601 3,730,384 2,395,992 Total Dollars by Division 35,699,226 57,444,793 59,003,246 Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 8,928,282 11,898,993 13,478,953 PERS 2,952,432 3,470,970 4,396,169 HEALTH INSURANCE 1,842,108 2,584,325 2,367,000 DEFERRED COMP 365,834 816,446 966,615

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 106 Budget Summary – Development Services
Department (Cont.)

Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
WORKERS' COMP 295,824 524,417 590,378 FRINGE BENEFITS 500,806 848,277 363,368 SALARIES - SPECIAL 7,200 117,000 5,400 FRINGE SALARY OFFSET - CAPITAL PROGRAMS - (964,279) (1,171,845) SALARY OFFSET - CAPTIAL PROGRAMS - (1,557,234) (1,924,011) PERSONNEL COSTS Total 14,892,484 17,738,915 19,072,027 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 340,316 807,722 934,712 SALARIES - OVERTIME 138,709 364,491 387,421 PERSONNEL COSTS (Overtime & Temporary) Total 479,025 1,172,213 1,322,133

OPERATING EXPENDITURES
GENERAL FUND OVERHEAD 5,626,910 4,254,477 4,254,477 PROFESSIONAL SERVICES 2,722,784 8,204,835 4,179,352 VEHICLE OPERATIONS 239,104 1,775,418 2,964,714 GENERAL LIABILITY COST ALLOCATION - 1,712,039 2,756,609 HOME ARP - GRANT EXPENSE - 2,327,998 2,327,998 SPECIAL PROGRAMS 525,725 1,481,062 1,911,132 STREET LIGHTS - MAINTENANCE and POWER 1,967,091 2,202,619 1,884,777 COMPUTER SOFTWARE & SUPPORT 74,587 938,304 1,776,160 PERM LCL HSG ALLOC (PHLA) EXP 338,840 694,855 1,774,875 MAINTENANCE SERVICE 61,838 206,265 940,100 WATER 34,818 29,263 798,410 STREET SWEEPING CONTRACT 542,113 731,429 780,292 TRAFFIC SIGNALS - CITY 700,440 638,632 644,705 DEBT SERVICE PRINCIPAL 721,326 585,000 605,000 TRAFFIC SIGNAL - DAMAGE REPAIR 514,400 580,368 543,000 LEAP Grant - 500,000 500,000 VEHICLE - FUEL 185,352 556,045 489,303 HORTICULTURAL - PRIVATE - - 428,400 CONTRACT SERVICES 71,182 861,216 407,600 DEBT SERVICE INTEREST 412,254 388,300 405,607 LANDSCAPE MAINTENANCE - - 339,774 PUBLICATIONS & DUES 61,461 105,641 318,905

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 107 Budget Summary – Development Services
Department (Cont.)

Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
ELECTRICITY 163,383 181,226 318,736 GRAFFITI REMOVAL 46,372 58,490 303,900 SPECIAL STUDIES 23,059 713,381 300,000 STREET MATERIALS 123,869 246,716 230,900 SECTION 108 DEBT SERVICE PAYMENT 204,382 205,845 205,845 HORTICULTURAL - HERBICIDE & PESTICIDE 113,989 226,860 200,000 RENT - OTHER EQUIPMENT 81,410 91,107 192,650 GROUNDS MAINTENANCE 5,913 101,093 189,636 INSURANCE EXPENSE - 183,958 183,958 MOBILE HOME REHABILITATION - 181,259 181,259 BUILDING MAINTENANCE 31,643 153,069 165,026 COMMUNITY ORGANIZATIONS - 150,000 150,000 SOIL STERILE & WEED CONTROL 79,014 81,276 148,019 CALOES-POWERSHUTOFF-RESILENCY 9,600 99,704 134,744 SEWER MAINTENANCE 89,022 119,545 130,000 KENSINGTON CAMPUS BED SETASIDE 116,801 116,800 116,800 TRAFFIC & REGULATORY SIGNS 74,919 124,773 111,685 YOUTH SERVICES/PROGRAMS - 105,608 105,608 REGISTRATION 14,125 70,633 103,215 BUSINESS ATTRACTION 67,930 97,500 97,500 LA COUNTY BRIDGE/GAP FUND-HOMELESS - - 96,500 SMALL TOOLS 69,933 152,085 93,425 EQUIPMENT MAINTENANCE 37,430 55,165 81,704 UNIFORMS 68,906 83,007 80,145 MAINTENANCE LANCASTER BUSINESS PARK - - 76,870 MARKING & STRIPING 42,314 56,506 67,559 TRAFFIC SIGNAL - STATE & COUNTY - 32,866 60,400 DRAINAGE CHANNELS MAINTENANCE 16,772 60,000 60,000 HAZARDOUS WASTE HANDLING 112,253 77,500 57,500 PROGRAM EXPENSES - CDBG - 55,278 55,278 RECYCLED WATER PURCHASES 23,000 54,754 55,000 SMALL EQUIPMENT OPERATIONS 2,014 25,151 51,675 TIDE PROGRAM 7 EVENTS - 58,000 50,000 GOVERNMENT FEES / LICENSES 29,433 43,355 48,305 CREDIT CARD CHARGES 63,508 45,000 45,000 LEGAL ADVERTISING 16,435 61,487 43,100 WASTE TIRE CLEANUP TCU 18 - 41,950 41,950

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 108 Budget Summary – Development Services
Department (Cont.)

Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
e-waste RECYCLING EXP 54,417 36,955 41,465 TRAVEL EXPENSES 1,123 36,338 40,400 REIMBURSEMENT DAMAGE REPAIRS - - 40,000 CCP 20/21 BEVERAGE CONTAINER GRANT - 39,863 39,863 AV IRWMP - 28,607 30,000 SB 2 EXPENSE 70,739 239,213 29,438 SPECIALIZED EQUIP (NON CAP) 46,827 235,194 29,150 BULK VEHICLE MAINT SUPPLIES 16,747 28,000 28,000 OFFICE SUPPLIES 16,132 21,968 26,605 BOOT AND PANT ALLOWANCE 19,339 23,575 23,225 GRANTS - OIL RECYCLING - OPP11 - 17,783 21,553 STREET LIGHT FIXTURES 125,040 21,250 21,250 GRANTS-OIL RECYCLING-OPP11 - - 17,783 SPECIAL ACTIVITY SUPPLIES 3,925 27,402 17,580 RENT - BUILDINGS & GROUNDS 2,677 15,700 15,700 JANITORIAL SUPPLIES 4,361 15,500 15,500 ROADSIDE MAINTENANCE - 15,574 15,000 TREE & PLANT MATERIAL - 400 12,530 LOCAL & REGIONAL EVENTS 2,500 6,047 12,455 OUTDOOR FURNITURE & EQUIPMENT (NON CAP) 3,794 6,534 12,000 COVID HYGENE NEEDS-HOMELESS - 10,000 10,000 BVRG CONTAINER RCB31 17,194 7,150 7,150 OPER OF ACQ PROP-LAN AUTO MALL 6,090 6,000 6,000 REPROGRAPHICS 1,382 5,912 6,000 DAMAGE REPAIR - 156,417 5,000 REFUSE COLLECTION - 4,500 4,500 POSTAGE-SPECIAL MAILING 683 3,703 4,250 RECORDING FEES/CREDIT FEES - 4,000 4,000 FISCAL AGENT FEES - 3,350 3,350 CITY PROMOTION & ADVERTISING - - 2,000 MAPS & PUBLICATIONS - 1,720 1,720 FURNITURE & OFFICE EQUIPMENT (NON CAP) 1,270 1,239 1,645 ENTREPRENEUR TRAINING PROGRAM - 1,000 1,000 POSTAGE - SPECIAL MAILING - - 750 GAS 455 100 500 COMMUNICATION EQUIPMENT 104 253 400

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 109 Budget Summary – Development Services
Department (Cont.)

Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
REIMBURSED MILEAGE - 250 250 NSP 1 GRANT EXPENSE (338) - - FEED THE NEED (NON-CARES) 196,195 - - YEAR ROUND SHELTER - HOMELESS 52,020 - - LA COUNTY COVID HYGIENE NEEDS-HOMELESS 26,190 1,006 - CENSUS GRANT 18,415 - - HNR-1 AVENUE I 7,435 - - PROPERTY ACQUISITION EXPENSE 1,046,529 - - MASTER COMMUNITY PLAN 2,957 - - PROPERTY MAINTENANCE (43,589) - - CONTRA-CAPITAL REPLACEMENT (123,276) - - FEED THE NEED (CARES) 224,998 - -

DEBT SERVICE - - - GRANTS - OIL RECYCLING 30,494 - - RECYCLING CENTER FENCE REPAIR 28,375 - - RENTAL ASSISTANCE PROGRAM (CARES) 67,856 - - HNR3-MSTR PLN CD AVE I - 2,344 - STREET NAME SIGN MAINTENANCE 12,291 9,509 - WASTE TIRE CLEAN-UP 3,160 - - GRANTS - RECYCLING 34,428 39,719 - HOME OWNER BEAUTIFICATION GRANT - 500,000 - KENSINGTON CAMPUS IMPROVEMENTS 150,000 - - BEVERAGE CONTAINER CCP 493,863 226,815 - HOMELESS - INNOVATION FUNDS - 17,678 - RESTURANT RESCUE PACKAGE 52,657 - - OPERATING EXPENDITURES Total 19,203,115 34,803,281 36,213,094 CAPITAL OUTLAY and REPLACEMENTS
REPLACEMENT-MOTOR VEHICLES 269,644 1,988,802 1,923,262 REPLACEMENT-EQUIP & MACHINERY 724,851 858,117 381,043 MOTOR VEHICLES 79,762 147,646 71,697

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 110 Budget Summary – Development Services
Department (Cont.)

Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
REPLACEMENT - EQUIPMENT & MACHINERY - - 9,500 EQUIPMENT & MACHINERY 50,344 720,861 7,500 GENERAL FUND OVERHEAD - - 2,990 SPECIALIZED EQUIPMENT - 14,958 - CAPITAL OUTLAY and REPLACEMENTS Total 1,124,601 3,730,384 2,395,992 TOTAL 35,699,226 57,444,793 59,003,246

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 111 Organizational Detail – Administration

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 112 Budget Detail – Administration
Division No. 4700

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 732,970 1,049,091 1,302,297 SEWER MAINT FUND 87,845 123,257 102,193 DRAINAGE MAINTENANCE DISTRICT 65,446 150,694 99,051 GAS TAX 74,214 84,182 84,182 LANDSCAPE MAINTENANCE DISTRICT 28,256 44,011 40,775 LIGHTING MAINTENANCE DISTRICT 18,802 28,986 27,336 Total Dollars by Funding Source 1,007,532 1,480,222 1,655,834 Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 418,576 450,001 478,281 PERS 145,883 130,455 155,992 HEALTH INSURANCE 62,869 61,200 54,000 DEFERRED COMP 31,698 45,844 36,289 WORKERS' COMP 16,937 19,710 20,949 FRINGE BENEFITS 24,177 24,481 12,401 PERSONNEL COSTS Total 700,140 731,691 757,912 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 105,524 320,358 287,030 SALARIES - OVERTIME 256 - - PERSONNEL COSTS (Overtime & Temporary) Total 105,780 320,358 287,030

OPERATING EXPENDITURES
COMPUTER SOFTWARE & SUPPORT - 63,255 256,508 GENERAL FUND OVERHEAD 144,681 129,407 129,407 PROFESSIONAL SERVICES 55,540 158,094 100,500 GENERAL LIABILITY COST ALLOCATION - 30,332 76,502 AV IRWMP - 28,607 30,000 RENT - BUILDINGS & GROUNDS - 13,000 13,000 PUBLICATIONS & DUES 1,367 1,595 1,685 OFFICE SUPPLIES 24 850 850

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 113 Budget Detail – Administration (Cont.)
Division No. 4700

Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
SPECIAL ACTIVITY SUPPLIES - 600 600 LOCAL & REGIONAL EVENTS - - 600 TRAVEL EXPENSES - 468 400 REGISTRATION - 1,525 400 REPROGRAPHICS - 390 390 REIMBURSED MILEAGE - 50 50 OPERATING EXPENDITURES Total 201,612 428,173 610,892 TOTAL 1,007,532 1,480,222 1,655,834

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 114 Organizational Detail – Public Works

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 115 Budget Detail – Public Works
Division No. 4752

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 39,614 782,323 834,032 SEWER MAINT FUND 23,350 17,160 17,160 LOW & MOD INCOME HOUSING 4,733 16,630 12,315 DRAINAGE MAINTENANCE DISTRICT 848,881 1,314,253 1,472,360 GAS TAX 6,663,746 7,727,943 10,021,601 LANDSCAPE MAINTENANCE DISTRICT 28,466 13,670 1,971,262 LIGHTING MAINTENANCE DISTRICT 165 165 89,415 PROP "A" TRANSIT FUND 25,118 34,918 94,244 TDA ARTICLE 8 FUND - 15,000 15,000 Total Dollars by Funding Source 7,634,072 9,922,062 14,527,389 Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
CAPITAL OUTLAY and REPLACEMENTS
EQUIPMENT & MACHINERY 37,210 40,395 7,500 REPLACEMENT-EQUIP & MACHINERY 103,919 15,312 - CAPITAL OUTLAY and REPLACEMENTS Total 141,129 55,707 7,500

OPERATING EXPENDITURES
GENERAL FUND OVERHEAD 2,339,652 1,677,386 1,677,386 VEHICLE OPERATIONS 140,871 872,058 1,672,667 PROFESSIONAL SERVICES 559,010 766,126 1,028,651 WATER 15,653 17,559 786,706 STREET SWEEPING CONTRACT 542,113 731,429 780,292 MAINTENANCE SERVICE 28,878 53,155 768,600 GENERAL LIABILITY COST ALLOCATION - 491,484 695,095 HORTICULTURAL - PRIVATE - - 428,400 LANDSCAPE MAINTENANCE - - 339,774 GRAFFITI REMOVAL 46,372 58,490 303,900 HORTICULTURAL - HERBICIDE & PESTICIDE 113,989 226,860 200,000 STREET MATERIALS 113,659 207,874 189,400 GROUNDS MAINTENANCE 5,913 90,037 176,236 SOIL STERILE & WEED CONTROL 79,014 81,276 148,019 CONTRACT SERVICES 4,798 117,600 137,600

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 116 Budget Detail – Public Works (Cont.)
Division No. 4752

Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
ELECTRICITY - - 117,510 COMPUTER SOFTWARE & SUPPORT - 119,281 101,107 VEHICLE - FUEL 105,627 124,306 89,995 RENT - OTHER EQUIPMENT 25,490 18,107 86,900 MAINTENANCE LANCASTER BUSINESS PARK - - 76,870 TIDE PROGRAM 7 EVENTS - 58,000 50,000 SMALL EQUIPMENT OPERATIONS 1,684 24,712 47,675 TRAFFIC SIGNAL - DAMAGE REPAIR 9,671 5,350 45,000 REIMBURSEMENT DAMAGE REPAIRS - - 40,000 UNIFORMS 39,881 39,500 38,320 SMALL TOOLS 19,347 64,273 36,900 BUILDING MAINTENANCE 27,797 20,500 30,500 DRAINAGE CHANNELS MAINTENANCE - 25,000 25,000 JANITORIAL SUPPLIES 4,361 14,500 14,500 TREE & PLANT MATERIAL - 400 12,530 BOOT AND PANT ALLOWANCE 10,195 11,500 11,500 GOVERNMENT FEES / LICENSES 8,550 11,135 11,135 TRAFFIC & REGULATORY SIGNS - 2,000 11,000 SPECIALIZED EQUIP (NON CAP) 7,129 22,901 11,000 TRAVEL EXPENSES - 10,225 10,150 REGISTRATION 900 9,578 7,250 EQUIPMENT MAINTENANCE 9 3,393 7,000 OFFICE SUPPLIES 2,486 1,650 5,830 LEGAL ADVERTISING - 1,000 2,000 LOCAL & REGIONAL EVENTS - 250 250 STREET NAME SIGN MAINTENANCE 353 5,000 - SPECIAL ACTIVITY SUPPLIES 695 8,274 - DAMAGE REPAIR - 99,290 - DEBT SERVICE INTEREST 2,993 - - DEBT SERVICE PRINCIPAL 31,705 - - FURNITURE & OFFICE EQUIPMENT (NON CAP) 337 - - PUBLICATIONS & DUES 512 - - OPERATING EXPENDITURES Total 4,289,647 6,091,460 10,222,648

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 117 Budget Detail – Public Works (Cont.)
Division No. 4752

Expenditure Classification
Row Labels FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 1,733,785 1,863,532 2,298,952 PERS 579,873 540,238 749,806 HEALTH INSURANCE 456,104 514,800 513,000 DEFERRED COMP 46,854 108,950 174,745 WORKERS' COMP 60,343 81,623 100,694 FRINGE BENEFITS 101,179 191,905 61,770 FRINGE SALARY OFFSET - CAPITAL PROGRAMS - - (37,512) SALARY OFFSET - CAPTIAL PROGRAMS - - (60,570) PERSONNEL COSTS Total 2,978,138 3,301,048 3,800,885 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 156,644 320,938 343,447 SALARIES - OVERTIME 68,514 152,909 152,909 PERSONNEL COSTS (Overtime & Temporary) Total 225,158 473,847 496,356 TOTAL 7,634,072 9,922,062 14,527,389

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 118 Organizational Detail – Transportation

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 119 Budget Detail – Vehicle Maintenance
Division No. 4753

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 492,704 3,111,286 3,779,746 SEWER MAINT FUND - 24,931 - GAS TAX - 1,359,229 -
CAPITAL REPLACEMENT FUND 481,615 - - DRAINAGE MAINTENANCE DISTRICT - 260,430 - FINANCE AUTHORITY - 279,925 - LANDSCAPE MAINTENANCE DISTRICT - 14,460 - Total Dollars by Funding Source 974,318 5,050,262 3,779,746 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 222,888 416,723 424,862 PERS 74,009 120,808 138,569 HEALTH INSURANCE 39,094 100,620 89,820 DEFERRED COMP 4,445 21,368 32,768 WORKERS' COMP 7,338 18,252 18,609 FRINGE BENEFITS 12,288 31,433 10,907 PERSONNEL COSTS Total 360,063 709,204 715,535 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - OVERTIME 1,939 24,683 24,683 SALARIES - TEMPORARY 4,914 10,000 10,000 PERSONNEL COSTS (Overtime & Temporary) Total 6,853 34,683 34,683

OPERATING EXPENDITURES
VEHICLE OPERATIONS 3,478 333,296 370,849 VEHICLE - FUEL 1,298 313,859 320,610 MAINTENANCE SERVICE 12,935 110,042 122,000 GENERAL LIABILITY COST ALLOCATION - 47,520 95,627 BULK VEHICLE MAINT SUPPLIES 16,747 28,000 28,000 SMALL TOOLS 3,760 14,000 12,000 REGISTRATION - 6,000 9,090

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 120 Budget Detail – Vehicle Maintenance (Cont.)
Division No. 4753

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GOVERNMENT FEES / LICENSES 1,637 9,000 9,000 SPECIALIZED EQUIP (NON CAP) 2,060 7,150 8,150 EQUIPMENT MAINTENANCE 5,110 6,900 6,900 UNIFORMS 7,297 6,300 6,300 HAZARDOUS WASTE HANDLING 1,577 5,000 5,000 BOOT AND PANT ALLOWANCE 700 1,400 1,800 COMPUTER SOFTWARE & SUPPORT - 42,471 948 OFFICE SUPPLIES - 1,350 300 TRAVEL EXPENSES 275 2,000 - DAMAGE REPAIR - 12,379 - PROFESSIONAL SERVICES 711 38,043 - CONTRA-CAPITAL REPLACEMENT (123,276) - - DEBT SERVICE PRINCIPAL 119,621 - - DEBT SERVICE INTEREST 3,655 - - LOCAL & REGIONAL EVENTS - 40 - FURNITURE & OFFICE EQUIPMENT (NON CAP) - 1,000 - OPERATING EXPENDITURES Total 57,585 985,750 996,574 CAPITAL OUTLAY and REPLACEMENTS
REPLACEMENT-MOTOR VEHICLES 269,644 1,988,802 1,923,262 MOTOR VEHICLES 45,927 147,646 71,697 REPLACEMENT-EQUIP & MACHINERY 224,042 492,131 37,995 SPECIALIZED EQUIPMENT - 14,958 - EQUIPMENT & MACHINERY 10,204 677,089 - CAPITAL OUTLAY and REPLACEMENTS Total 549,817 3,320,626 2,032,954 TOTAL 974,318 5,050,262 3,779,746

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 121 Budget Detail – Transportation
Division No. 4754

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
LIGHTING MAINTENANCE DISTRICT 182 3,068,395 3,143,431 GAS TAX - 2,283,597 2,513,452 GENERAL FUND 8,016 1,136,424 1,251,894 MEASURE M - 343,048 343,048 STATE GRANT RECYCLING - 121,532 118,853 LANCASTER CHOICE ENERGY - - 58,454 STATE GRANT - OIL RECYCLING - 17,783 57,856 Total Dollars by Funding Source 8,198 6,970,779 7,486,988 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT - 1,069,825 1,105,884 PERS - 310,142 360,684 HEALTH INSURANCE - 237,780 198,180 DEFERRED COMP - 55,710 74,343 WORKERS' COMP - 46,858 48,438 FRINGE BENEFITS - 86,723 30,374 FRINGE SALARY OFFSET - CAPITAL PROGRAMS - - (67,167) SALARY OFFSET - CAPTIAL PROGRAMS - - (109,171) PERSONNEL COSTS Total - 1,807,038 1,641,565 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY - 28,290 179,501 SALARIES - OVERTIME - 73,160 96,090 PERSONNEL COSTS (Overtime & Temporary) Total - 101,450 275,591

OPERATING EXPENDITURES
STREET LIGHTS - MAINTENANCE and POWER 65 2,065,444 1,884,777 TRAFFIC SIGNALS - CITY - 550,072 627,205

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 122 Budget Detail – Transportation (Cont.)
Division No. 4754

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
TRAFFIC SIGNAL - DAMAGE REPAIR - 503,000 463,000 VEHICLE OPERATIONS - 217,765 439,612 SPECIAL PROGRAMS - - 435,000 PROFESSIONAL SERVICES - 386,610 226,819 GENERAL LIABILITY COST ALLOCATION - 140,780 219,395 COMPUTER SOFTWARE & SUPPORT - 85,846 199,964 ELECTRICITY - 125,150 145,150 TRAFFIC & REGULATORY SIGNS - 106,602 90,685 TRAFFIC SIGNAL - STATE & COUNTY - 32,866 60,400 MARKING & STRIPING - 38,326 57,370 HAZARDOUS WASTE HANDLING 6,926 70,000 50,000 WASTE TIRE CLEANUP TCU 18 - 41,950 41,950 e-waste RECYCLING EXP 1,200 36,665 41,465 CCP 20/21 BEVERAGE CONTAINER GRANT - 39,863 39,863 EQUIPMENT MAINTENANCE - 10,522 33,454 VEHICLE - FUEL - 32,237 23,184 GRANTS - OIL RECYCLING - OPP11 - 17,783 21,553 STREET LIGHT FIXTURES - 21,250 21,250 GRANTS-OIL RECYCLING-OPP11 - - 17,783 SPECIAL ACTIVITY SUPPLIES - 10,000 15,000 REGISTRATION - 8,680 14,500 UNIFORMS (110) 16,300 13,350 SMALL TOOLS - 9,710 9,905 DAMAGE REPAIR - 44,748 5,000 REFUSE COLLECTION - 4,500 4,500 BOOT AND PANT ALLOWANCE 117 4,350 3,600 GROUNDS MAINTENANCE - 3,400 3,400 SMALL EQUIPMENT OPERATIONS - 439 3,000 GOVERNMENT FEES / LICENSES - 1,800 2,000 JANITORIAL SUPPLIES - 1,000 1,000 RENT - OTHER EQUIPMENT - 1,000 1,000 OFFICE SUPPLIES - 543 850 POSTAGE-SPECIAL MAILING - 300 300 ROADSIDE MAINTENANCE - 574 -

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 123 Budget Detail – Transportation (Cont.)
Division 4754

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GRANTS - RECYCLING - 39,719 - SPECIALIZED EQUIP (NON CAP) - 183,093 - LEGAL ADVERTISING - 19,387 - STREET NAME SIGN MAINTENANCE - 4,509 - HOMELESS - INNOVATION FUNDS - 17,678 - TRAVEL EXPENSES - 7,875 - OPERATING EXPENDITURES Total 8,198 4,902,336 5,217,284 CAPITAL OUTLAY and REPLACEMENTS
REPLACEMENT-EQUIP & MACHINERY - 159,955 343,048 REPLACEMENT - EQUIPMENT & MACHINERY - - 9,500 CAPITAL OUTLAY and REPLACEMENTS Total - 159,955 352,548 TOTAL 8,198 6,970,779 7,486,988

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 124 Organizational Detail – Utility Services

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 125 Budget Detail – Utility Services
Division No. 4755

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 224,408 439,295 648,215 SEWER MAINT FUND 4,125,737 4,195,213 4,579,849 STATE GRANT RECYCLING 64,130 7,150 7,150 DRAINAGE MAINTENANCE DISTRICT 1,066,339 958,897 919,810 GAS TAX 86,080 80,044 107,544 RECYCLED WATER FUND 157,008 290,487 278,924 STATE GRANT - OIL RECYCLING 43,486 - - Total Dollars by Funding Source 5,767,188 5,971,085 6,541,492 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 1,710,302 1,648,640 1,710,630 PERS 558,913 483,738 557,922 HEALTH INSURANCE 447,698 417,600 378,000 DEFERRED COMP 56,862 152,242 118,049 WORKERS' COMP 55,494 73,086 74,925 FRINGE BENEFITS 87,435 152,081 45,308 PERSONNEL COSTS Total 2,916,703 2,927,387 2,884,834 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - OVERTIME 32,210 96,587 96,587 SALARIES - TEMPORARY 39,290 - 20,000 PERSONNEL COSTS (Overtime & Temporary) Total 71,500 96,587 116,587

OPERATING EXPENDITURES
GENERAL FUND OVERHEAD 1,708,394 1,351,067 1,351,067 GENERAL LIABILITY COST ALLOCATION - 239,763 436,707 VEHICLE OPERATIONS 51,045 240,649 365,879 PROFESSIONAL SERVICES 102,614 100,945 218,950

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 126 Budget Detail – Utility Services (Cont.)
Division No. 4755

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
COMPUTER SOFTWARE & SUPPORT 1,918 106,630 211,508 INSURANCE EXPENSE - 183,958 183,958 SEWER MAINTENANCE 89,022 119,545 130,000 RENT - OTHER EQUIPMENT 55,920 72,000 104,750 ELECTRICITY 57,186 55,300 55,300 RECYCLED WATER PURCHASES 23,000 54,754 55,000 MAINTENANCE SERVICE 20,025 43,068 49,500 REGISTRATION 8,815 28,505 43,300 STREET MATERIALS 10,210 38,842 41,500 TRAFFIC SIGNAL - DAMAGE REPAIR 6,882 20,000 35,000 DRAINAGE CHANNELS MAINTENANCE 16,772 35,000 35,000 EQUIPMENT MAINTENANCE 28,521 34,350 34,350 SMALL TOOLS 35,635 44,500 31,500 VEHICLE - FUEL 43,909 37,813 25,053 GOVERNMENT FEES / LICENSES 19,020 21,420 24,670 UNIFORMS 12,626 18,324 18,500 OUTDOOR FURNITURE & EQUIPMENT (NON CAP) 3,794 6,534 12,000 TRAVEL EXPENSES 848 5,975 10,350 TRAFFIC & REGULATORY SIGNS - 12,444 10,000 SPECIALIZED EQUIP (NON CAP) 37,638 22,049 10,000 WATER 10,007 8,704 8,704 BVRG CONTAINER RCB31 17,194 7,150 7,150 BOOT AND PANT ALLOWANCE 6,032 6,325 6,325 PUBLICATIONS & DUES 2,946 2,656 4,900 LOCAL & REGIONAL EVENTS 2,500 - 3,500 RENT - BUILDINGS & GROUNDS 2,677 2,700 2,700 OFFICE SUPPLIES 2,006 2,100 2,600 HAZARDOUS WASTE HANDLING 103,750 2,500 2,500 BUILDING MAINTENANCE 921 43 2,000 FURNITURE & OFFICE EQUIPMENT (NON CAP) 788 94 1,500 REPROGRAPHICS - 1,162 1,250 SMALL EQUIPMENT OPERATIONS 67 - 1,000

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 127 Budget Detail – Utility Services (Cont.)
Division No. 4755

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
SPECIAL ACTIVITY SUPPLIES 183 900 900 POSTAGE-SPECIAL MAILING 91 453 800 COMMUNICATION EQUIPMENT 104 253 400 WASTE TIRE CLEAN-UP 3,160 - - GRANTS - OIL RECYCLING 30,494 - - e-waste RECYCLING EXP 53,217 290 - GRANTS - RECYCLING 34,428 - - RECYCLING CENTER FENCE REPAIR 28,375 - - OPERATING EXPENDITURES Total 2,632,735 2,928,766 3,540,071 CAPITAL OUTLAY and REPLACEMENTS
REPLACEMENT-EQUIP & MACHINERY 143,319 14,969 - EQUIPMENT & MACHINERY 2,931 3,377 - CAPITAL OUTLAY and REPLACEMENTS Total 146,249 18,346 - TOTAL 5,767,188 5,971,085 6,541,492

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 128 Organizational Detail – Capital Engineering

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 129 Budget Detail – Capital Engineering
Division Nos. 4761

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 2,526,565 3,817,169 4,598,945 SEWER MAINT FUND 174 174 174 DRAINAGE MAINTENANCE DISTRICT 265 265 265 LANDSCAPE MAINTENANCE DISTRICT 126 126 126 MEASURE M - 40,557 - Total Dollars by Funding Source 2,527,130 3,858,290 4,599,510 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 1,456,794 3,041,693 3,621,793 PERS 486,238 881,787 1,181,251 HEALTH INSURANCE 248,987 572,400 540,000 DEFERRED COMP 61,277 196,844 249,446 WORKERS' COMP 47,222 133,226 158,635 FRINGE BENEFITS 79,860 168,891 97,635 FRINGE SALARY OFFSET - CAPITAL PROGRAMS - (964,279) (984,496) SALARY OFFSET - CAPTIAL PROGRAMS - (1,557,234) (1,617,498) PERSONNEL COSTS Total 2,380,377 2,473,328 3,246,766 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - OVERTIME 435 6,539 6,539 SALARIES - TEMPORARY 2,613 - - PERSONNEL COSTS (Overtime & Temporary) Total 3,048 6,539 6,539

OPERATING EXPENDITURES
GENERAL LIABILITY COST ALLOCATION - 390,677 567,074 COMPUTER SOFTWARE & SUPPORT 11,819 206,935 370,574 PROFESSIONAL SERVICES 25,770 494,940 185,350

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 130 Budget Detail – Capital Engineering (Cont.)
Division Nos. 4761

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
CONTRACT SERVICES 66,384 173,616 120,000 VEHICLE OPERATIONS 17,311 58,058 58,651 VEHICLE - FUEL 10,979 24,872 15,231 ROADSIDE MAINTENANCE - 15,000 15,000 OFFICE SUPPLIES 4,002 4,700 4,700 PUBLICATIONS & DUES 3,894 3,610 3,610 REPROGRAPHICS 1,325 2,150 2,150 UNIFORMS 897 1,125 1,125 REGISTRATION 116 600 600 GENERAL FUND OVERHEAD 565 565 565 SMALL TOOLS 373 500 500 TRAVEL EXPENSES - 300 300 SPECIAL ACTIVITY SUPPLIES - 280 280 POSTAGE-SPECIAL MAILING 124 200 200 LOCAL & REGIONAL EVENTS - 150 150 FURNITURE & OFFICE EQUIPMENT (NON CAP) 145 145 145 OPERATING EXPENDITURES Total 143,705 1,378,423 1,346,205 TOTAL 2,527,130 3,858,290 4,599,510

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 131 Budget Detail – City Engineering
Division Nos. 4760, 4761 and 4762

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 2,739,024 224,507 - MISC STATE GRANTS 55,223 1,224 - GAS TAX 2,392,745 628,251 486,449 LIGHTING MAINTENANCE DISTRICT 3,033,124 366,934 216,617 MEASURE M 166,364 175,751 - Total Dollars by Funding Source 8,386,481 1,396,666 703,066 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
PERS 586,523 - -
WORKERS' COMP 57,075 - - SALARIES - PERMANENT 1,823,603 - - FRINGE BENEFITS 91,836 - - DEFERRED COMP 69,125 - - HEALTH INSURANCE 321,692 - - PERSONNEL COSTS Total 2,949,854 - -

OPERATING EXPENDITURES
GENERAL FUND OVERHEAD 935,240 699,716 699,716 FISCAL AGENT FEES - 3,350 3,350 STREET LIGHTS - MAINTENANCE and POWER 1,967,026 137,175 - CREDIT CARD CHARGES 63,508 - - TRAFFIC SIGNALS - CITY 700,440 71,060 -

DEBT SERVICE - - - COMPUTER SOFTWARE & SUPPORT 60,849 1,224 - ELECTRICITY 106,195 - - TRAFFIC & REGULATORY SIGNS 74,919 3,726 - EQUIPMENT MAINTENANCE 3,790 - - UNIFORMS 8,315 - - VEHICLE OPERATIONS 25,598 - - REPROGRAPHICS 56 - - SMALL EQUIPMENT OPERATIONS 263 - - SMALL TOOLS 10,818 16,982 - SPECIAL ACTIVITY SUPPLIES 3,047 - - STREET LIGHT FIXTURES 125,040 - -

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 132 Budget Detail – City Engineering (Cont.)
Division Nos. 4760, 4761 and 4762

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
MARKING & STRIPING 42,314 7,991 - STREET NAME SIGN MAINTENANCE 11,938 - - OFFICE SUPPLIES 2,560 - - TRAFFIC SIGNAL - DAMAGE REPAIR 497,847 52,018 - POSTAGE-SPECIAL MAILING 237 - - TRAVEL EXPENSES - 595 - PROFESSIONAL SERVICES 437,413 225,788 - VEHICLE - FUEL 23,363 - - PUBLICATIONS & DUES 5,433 - - BOOT AND PANT ALLOWANCE 2,294 - - REGISTRATION 3,839 1,290 - OPERATING EXPENDITURES Total 5,112,343 1,220,916 703,066 CAPITAL OUTLAY and REPLACEMENTS
REPLACEMENT-EQUIP & MACHINERY 253,571 175,751 - MOTOR VEHICLES 33,835 - - CAPITAL OUTLAY and REPLACEMENTS Total 287,406 175,751 - PERSONNEL COSTS: (Overtime & Temporary)
SALARIES - TEMPORARY 1,526 - - SALARIES - OVERTIME 35,353 - - PERSONNEL COSTS: (Overtime & Temporary) Total 36,879 - - TOTAL 8,386,481 1,396,666 703,066

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 133 Organizational Detail – Community
Development

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 134 Budget Detail – Community Development
Division No. 4770 and 4771

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 1,144,940 3,916,339 3,498,997 MISC STATE GRANTS 70,739 899,213 689,438 TDA ARTICLE 3 BIKEWAY FUND - 10,189 10,189 GAS TAX - - 2,990 Total Dollars by Funding Source 1,215,679 4,825,741 4,201,614 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 592,404 1,151,583 1,488,591 PERS 199,089 343,700 485,505 HEALTH INSURANCE 106,517 226,325 216,000 DEFERRED COMP 32,475 96,310 114,991 WORKERS' COMP 19,453 51,929 65,200 FRINGE BENEFITS 44,038 66,593 39,490 SALARIES - SPECIAL 7,200 117,000 5,400 FRINGE SALARY OFFSET - CAPITAL PROGRAMS - - (82,670) SALARY OFFSET - CAPTIAL PROGRAMS - - (136,772) PERSONNEL COSTS Total 1,001,177 2,053,440 2,195,735 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 9,799 71,696 72,096 SALARIES - OVERTIME - 5,253 5,253 PERSONNEL COSTS (Overtime & Temporary) Total 9,799 76,949 77,349

OPERATING EXPENDITURES
LEAP Grant - 500,000 500,000 PROFESSIONAL SERVICES 90,905 872,035 496,250 SPECIAL STUDIES 23,059 713,381 300,000 GENERAL LIABILITY COST ALLOCATION - 111,254 229,506 COMPUTER SOFTWARE & SUPPORT - 111,149 218,057 PUBLICATIONS & DUES 1,286 28,620 39,050 LEGAL ADVERTISING 14,816 35,000 35,000

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 135 Budget Detail – Community Development
(Cont.)
Division No. 4770 and 4771

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
SB 2 EXPENSE 70,739 239,213 29,438 TRAFFIC SIGNALS - CITY - 17,500 17,500 VEHICLE OPERATIONS 345 13,398 13,068 MARKING & STRIPING - 10,189 10,189 LOCAL & REGIONAL EVENTS - 4,207 6,555 CREDIT CARD CHARGES - 5,000 5,000 REGISTRATION 455 4,995 4,995 OFFICE SUPPLIES 2,985 4,775 4,775 RECORDING FEES/CREDIT FEES - 4,000 4,000 VEHICLE - FUEL - 5,739 3,807 SMALL TOOLS - 2,120 2,120 TRAVEL EXPENSES - 1,900 1,900 MAPS & PUBLICATIONS - 1,720 1,720 REPROGRAPHICS - 1,210 1,210 POSTAGE-SPECIAL MAILING 115 700 700 SPECIAL ACTIVITY SUPPLIES - 7,048 500 REIMBURSED MILEAGE - 200 200 OPERATING EXPENDITURES Total 204,704 2,695,353 1,925,540 CAPITAL OUTLAY and REPLACEMENTS
GENERAL FUND OVERHEAD - - 2,990 CAPITAL OUTLAY and REPLACEMENTS Total - - 2,990 TOTAL 1,215,679 4,825,741 4,201,614

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 136 Organizational Detail – Economic
Development

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 137 Budget Detail – Economic Development &
Real Estate
Division Nos. 4790

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 2,639,448 5,692,568 2,609,521 GENERAL FUND RESERVES 1,046,529 - - LOW & MOD INCOME HOUSING 1,092,021 234,884 157,276 MISC STATE GRANTS 28,015 99,704 134,744 LANCASTER CHOICE ENERGY 69,000 - - Total Dollars by Funding Source 4,875,013 6,027,155 2,901,541 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 914,077 375,135 423,970 PERS 303,567 114,550 138,278 HEALTH INSURANCE 149,441 79,200 72,000 DEFERRED COMP 61,465 25,378 33,092 WORKERS' COMP 29,551 17,307 18,570 FRINGE BENEFITS 57,363 21,787 11,521 PERSONNEL COSTS Total 1,515,463 633,357 697,431 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 706 56,440 22,638 SALARIES - OVERTIME 2 1,072 1,072 PERSONNEL COSTS (Overtime & Temporary) Total 707 57,512 23,710

OPERATING EXPENDITURES
SPECIAL PROGRAMS 525,725 804,930 800,000 COMPUTER SOFTWARE & SUPPORT - 170,789 293,851 PUBLICATIONS & DUES 46,024 62,760 262,760 GENERAL FUND OVERHEAD 201,793 157,276 157,276 PROFESSIONAL SERVICES 1,369,318 3,707,489 150,000 COMMUNITY ORGANIZATIONS - 150,000 150,000

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 138 Budget Detail – Economic Development &
Real Estate (Cont.)
Division Nos. 4790

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
CALOES-POWERSHUTOFF-RESILENCY 9,600 99,704 134,744 GENERAL LIABILITY COST ALLOCATION - 74,278 111,569 BUSINESS ATTRACTION 67,930 97,500 97,500 REGISTRATION - 1,160 8,100 TRAVEL EXPENSES - 1,900 6,100 OPER OF ACQ PROP-LAN AUTO MALL 6,090 6,000 6,000 ENTREPRENEUR TRAINING PROGRAM - 1,000 1,000 OFFICE SUPPLIES 928 600 600 LOCAL & REGIONAL EVENTS - 500 500 REPROGRAPHICS - 250 250 POSTAGE-SPECIAL MAILING 115 150 150 CENSUS GRANT 18,415 - - HNR-1 AVENUE I 7,435 - - RESTURANT RESCUE PACKAGE 52,657 - - PROPERTY ACQUISITION EXPENSE 1,046,529 - - GOVERNMENT FEES / LICENSES 226 - - VEHICLE - FUEL 176 - - BUILDING MAINTENANCE 2,925 - - MASTER COMMUNITY PLAN 2,957 - - OPERATING EXPENDITURES Total 3,358,843 5,336,286 2,180,400 TOTAL 4,875,013 6,027,155 2,901,541

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 139 Budget Detail –Energy
Division No. 4791

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND - 754,920 495,182 LANCASTER CHOICE ENERGY - 616,622 505,627 Total Dollars by Funding Source - 1,371,542 1,000,809 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT - 236,553 252,536 PERS - 68,577 82,365 HEALTH INSURANCE - 39,600 36,000 DEFERRED COMP - 17,279 20,006 WORKERS' COMP - 10,361 11,061 FRINGE BENEFITS - 13,335 7,710 PERSONNEL COSTS Total - 385,705 409,678

OPERATING EXPENDITURES
PROFESSIONAL SERVICES - 381,765 400,000 CONTRACT SERVICES - 570,000 150,000 GENERAL LIABILITY COST ALLOCATION - 20,221 38,251 TRAVEL EXPENSES - 100 1,300 REGISTRATION - 500 980 POSTAGE-SPECIAL MAILING - 200 200 LOCAL & REGIONAL EVENTS - 200 200 REPROGRAPHICS - 100 100 OFFICE SUPPLIES - 100 100 COMPUTER SOFTWARE & SUPPORT - 12,651 - OPERATING EXPENDITURES Total - 985,837 591,131 TOTAL - 1,371,542 1,000,809

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 140 Budget Detail – Housing
Division No. 4792

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 493,863 882,181 511,910 LOW & MOD INCOME HOUSING 354,053 1,360,674 1,533,526 LANCASTER HOME PROGRAM - 676,132 676,132 NBRHD STABILIZATION PRGM (338) - - FEDERAL MISCELLANEOUS GRANTS - 2,450,524 2,450,524 LOS ANGELES COUNTY REIMB 78,210 1,006 96,500 MISC STATE GRANTS 338,840 694,855 1,774,875 CDBG 1,063,380 952,222 952,222
Total Dollars by Funding Source 2,328,007 7,017,595 7,995,689 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 55,853 479,382 598,260 PERS 18,336 138,973 195,122 HEALTH INSURANCE 9,706 82,800 90,000 DEFERRED COMP 1,632 36,504 40,070 WORKERS' COMP 2,410 20,997 26,204 FRINGE BENEFITS 2,632 23,827 16,879

SALARY OFFSET - CAPTIAL PROGRAMS - - -

FRINGE SALARY OFFSET - CAPITAL PROGRAMS - - - PERSONNEL COSTS Total 90,569 782,483 966,535 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 19,301 - - PERSONNEL COSTS (Overtime & Temporary) Total 19,301 - -

OPERATING EXPENDITURES
HOME ARP - GRANT EXPENSE - 2,327,998 2,327,998 PERM LCL HSG ALLOC (PHLA) EXP 338,840 694,855 1,774,875 PROFESSIONAL SERVICES 81,504 678,000 972,832 SPECIAL PROGRAMS - 676,132 676,132 GENERAL FUND OVERHEAD 296,585 239,060 239,060 SECTION 108 DEBT SERVICE PAYMENT 204,382 205,845 205,845 MOBILE HOME REHABILITATION - 181,259 181,259 BUILDING MAINTENANCE - 132,526 132,526 KENSINGTON CAMPUS BED SETASIDE 116,801 116,800 116,800

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 141 Budget Detail – Housing (Cont.)
Division No. 4792

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
YOUTH SERVICES/PROGRAMS - 105,608 105,608 LA COUNTY BRIDGE/GAP FUND-HOMELESS - - 96,500 GENERAL LIABILITY COST ALLOCATION - 40,442 76,502 PROGRAM EXPENSES - CDBG - 55,278 55,278 COVID HYGENE NEEDS-HOMELESS - 10,000 10,000 GROUNDS MAINTENANCE - 7,656 10,000 VEHICLE OPERATIONS 457 4,466 9,775 REGISTRATION - 4,500 8,400 LEGAL ADVERTISING 1,619 6,100 6,100 TRAVEL EXPENSES - 1,000 5,900 WATER 9,158 3,000 3,000 VEHICLE - FUEL - 1,913 2,538 CITY PROMOTION & ADVERTISING - - 2,000 POSTAGE-SPECIAL MAILING - 1,600 1,600 COMPUTER SOFTWARE & SUPPORT - 8,133 1,550 GOVERNMENT FEES / LICENSES - - 1,500 OFFICE SUPPLIES 1,141 300 1,000 PUBLICATIONS & DUES - 500 1,000 ELECTRICITY 2 776 776 POSTAGE - SPECIAL MAILING - - 750 GAS 455 100 500 LOCAL & REGIONAL EVENTS - 500 500 UNIFORMS - - 450 REPROGRAPHICS - 400 400 SPECIAL ACTIVITY SUPPLIES - 200 200 FEED THE NEED (NON-CARES) 196,195 - - PROPERTY MAINTENANCE (43,589) - - RENTAL ASSISTANCE PROGRAM (CARES) 67,856 - - NSP 1 GRANT EXPENSE (338) - - KENSINGTON CAMPUS IMPROVEMENTS 150,000 - - LA COUNTY COVID HYGIENE NEEDS-HOMELESS 26,190 1,006 -

WASTE TIRE CLEAN-UP - - - HOME OWNER BEAUTIFICATION GRANT - 500,000 - YEAR ROUND SHELTER - HOMELESS 52,020 - - HNR3-MSTR PLN CD AVE I - 2,344 - BEVERAGE CONTAINER CCP 493,863 226,815 - FEED THE NEED (CARES) 224,998 - - OPERATING EXPENDITURES Total 2,218,137 6,235,112 7,029,154 TOTAL 2,328,007 7,017,595 7,995,689

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 142 Budget Detail – Building and Safety
Division No. 4793

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND - 2,580,095 2,598,961 Total Dollars by Funding Source - 2,580,095 2,598,961 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT - 1,165,926 1,075,194 PERS - 338,002 350,675 HEALTH INSURANCE - 252,000 180,000 DEFERRED COMP - 60,017 72,816 WORKERS' COMP - 51,068 47,093 FRINGE BENEFITS - 67,224 29,373 PERSONNEL COSTS Total - 1,934,237 1,755,151 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - OVERTIME - 4,288 4,288 PERSONNEL COSTS (Overtime & Temporary) Total - 4,288 4,288

OPERATING EXPENDITURES
PROFESSIONAL SERVICES - 395,000 400,000 GENERAL LIABILITY COST ALLOCATION - 125,288 210,381 COMPUTER SOFTWARE & SUPPORT - 9,940 122,093 CREDIT CARD CHARGES - 40,000 40,000 VEHICLE OPERATIONS - 35,728 34,213 VEHICLE - FUEL - 15,306 8,885 PUBLICATIONS & DUES - 5,900 5,900 REGISTRATION - 3,300 5,600 OFFICE SUPPLIES - 5,000 5,000 TRAVEL EXPENSES - 4,000 4,000 UNIFORMS - 1,458 2,100 SMALL TOOLS - - 500 POSTAGE-SPECIAL MAILING - 100 300 REPROGRAPHICS - 250 250 LOCAL & REGIONAL EVENTS - 200 200 SPECIAL ACTIVITY SUPPLIES - 100 100 OPERATING EXPENDITURES Total - 641,570 839,522 TOTAL - 2,580,095 2,598,961

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 143

PUBLIC SAFETY

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 144 Public Safety Department
Budget Summary

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 34,467,731 39,624,447 42,812,596 GAS TAX - 31,300 37,457 Total Dollars by Funding Source 34,467,731 39,655,747 42,850,053 Division
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
Public Safety Operations 30,353,214 32,575,664 32,468,649 Public Safety Administration 1,964,317 4,371,248 9,416,216 Code Enforcement 2,150,200 2,595,293 851,733 Emergency Services - 113,543 113,455 Total Dollars by Division 34,467,731 39,655,747 42,850,053 Category
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
PERSONNEL COSTS 3,379,835 3,813,389 3,843,927 PERSONNEL COSTS (Overtime & Temporary) 138,240 570,535 617,276 SHERIFF CONTRACT 26,088,590 26,381,595 26,381,595 OPERATING EXPENDITURES 4,861,066 8,858,929 11,975,955 CAPITAL OUTLAY and REPLACEMENTS - 31,300 31,300 Total Dollars by Division 34,467,731 39,655,747 42,850,053 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 2,057,120 2,225,149 2,324,670 PERS 687,173 679,859 758,193 HEALTH INSURANCE 369,257 525,600 432,000 DEFERRED COMP 84,796 137,506 162,039

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 145 Public Safety Department
Budget Summary (Cont.)

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
WORKERS' COMP 70,566 102,718 101,820 FRINGE BENEFITS 110,923 142,557 65,205 PERSONNEL COSTS Total 3,379,835 3,813,389 3,843,927 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 127,348 528,727 535,116 SALARIES - OVERTIME 10,892 41,808 82,160 PERSONNEL COSTS (Overtime & Temporary) Total 138,240 570,535 617,276

SHERIFF CONTRACT
COMMUNITY SAFETY - SHERIFF CONTRACT 26,088,590 26,381,595 26,381,595 SHERIFF CONTRACT Total 26,088,590 26,381,595 26,381,595

OPERATING EXPENDITURES
PROFESSIONAL SERVICES 1,068,238 2,410,344 5,290,344 CONTRACT LIABILITY 2,820,660 2,901,975 3,222,761 ANIMAL CONTROL 674,378 1,260,000 1,260,000 SHERIFF CONTRACT - SUPPLEMENTAL 95,266 508,906 508,906 GENERAL LIABILITY COST ALLOCATION - 274,323 469,590 COMPUTER SOFTWARE & SUPPORT - 543,578 361,911 EMERGENCY PREPAREDNESS 52,937 376,131 246,131 VEHICLE OPERATIONS 30,293 182,553 199,117 SMALL EQUIPMENT OPERATIONS 8,975 99,400 127,000 CODE/DEMOLITION ACTIVITY 49,736 85,000 90,000 VEHICLE - FUEL 21,175 53,570 39,146 TELEPHONE 1,990 28,000 28,000 SHERIFF CONTRACT-SUP OPS REIMBURSEMENT 13,600 22,604 22,604 UNIFORMS 2,853 16,000 16,000 CITY PROMOTION & ADVERTISING 2,496 15,500 15,500 COMMUNITY AWARDS - 15,000 15,000 YOUTH COURT - 15,000 15,000 BUILDING MAINTENANCE 6,261 10,000 10,000 REPROGRAPHICS 5,431 8,700 8,700 SPECIAL ACTIVITY SUPPLIES 1,056 7,100 7,100 REGISTRATION 1,078 9,050 6,050

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 146 Public Safety Department
Budget Summary (Cont.)

Expenditure Classification
FY20 Actuals
Year-End
Estimate FY
2021
Adopted FY
2022
TRAVEL EXPENSES 275 4,400 5,300 OFFICE SUPPLIES 1,931 4,435 4,435 COPY MACHINE COSTS 709 2,400 2,400 LEGAL SERVICES - 2,000 2,000 PUBLICATIONS & DUES 1,490 1,985 1,985 LOCAL & REGIONAL EVENTS - 500 500 REIMBURSED MILEAGE - 250 250 POSTAGE-SPECIAL MAILING 112 225 225 STAFF DEVELOPMENT 128 - - OPERATING EXPENDITURES Total 4,861,066 8,858,929 11,975,955 CAPITAL OUTLAY and REPLACEMENTS
REPLACEMENT - SPECIALIZED EQUIPMENT - 31,300 31,300 CAPITAL OUTLAY and REPLACEMENTS Total - 31,300 31,300 TOTAL 34,467,731 39,655,747 42,850,053

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 147 Organizational Detail – Public Safety

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 148 Budget Detail – Administration
Division No. 4800

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 1,964,317 4,371,248 9,410,059 GAS TAX - - 6,157 Total Dollars by Funding Source 1,964,317 4,371,248 9,416,216 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 606,900 993,756 2,030,444 PERS 205,575 288,090 662,231 HEALTH INSURANCE 88,776 234,000 378,000 DEFERRED COMP 42,181 68,752 143,863 WORKERS' COMP 23,343 43,527 88,933 FRINGE BENEFITS 41,699 63,493 55,324 PERSONNEL COSTS Total 1,008,475 1,691,618 3,358,795 PERSONNEL COSTS (Overtime & Temporary)
SALARIES - TEMPORARY 115,719 521,116 521,116 SALARIES - OVERTIME 3,325 17,152 17,152 PERSONNEL COSTS (Overtime & Temporary) Total 119,044 538,268 538,268

OPERATING EXPENDITURES
PROFESSIONAL SERVICES 787,950 1,730,168 4,730,168 GENERAL LIABILITY COST ALLOCATION - 127,111 411,793 COMPUTER SOFTWARE & SUPPORT - 60,530 169,911 VEHICLE OPERATIONS 20,699 120,029 116,174 VEHICLE - FUEL 8,619 32,524 20,107 UNIFORMS 2,853 16,000 16,000 COMMUNITY AWARDS - 15,000 15,000 CITY PROMOTION & ADVERTISING 2,496 15,000 15,000 BUILDING MAINTENANCE 6,261 10,000 10,000 REPROGRAPHICS 5,160 8,700 8,700

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 149 Budget Detail – Administration (Cont.)
Division No. 4800

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
COPY MACHINE COSTS 709 2,400 2,400 SPECIAL ACTIVITY SUPPLIES 485 2,000 2,000 OFFICE SUPPLIES 1,048 1,000 1,000 TRAVEL EXPENSES 275 800 800 POSTAGE-SPECIAL MAILING 89 100 100 REGISTRATION 120 - - PUBLICATIONS & DUES 35 - - OPERATING EXPENDITURES Total 836,798 2,141,362 5,519,153 TOTAL 1,964,317 4,371,248 9,416,216

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 150 Budget Detail – Operations
Division 4820

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 30,353,214 32,575,664 32,468,649 Total Dollars by Funding Source 30,353,214 32,575,664 32,468,649 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

SHERIFF CONTRACT
COMMUNITY SAFETY - SHERIFF CONTRACT 26,088,590 26,381,595 26,381,595 SHERIFF CONTRACT Total 26,088,590 26,381,595 26,381,595

OPERATING EXPENDITURES
CONTRACT LIABILITY 2,820,660 2,901,975 3,222,761 ANIMAL CONTROL 674,378 1,260,000 1,260,000 SHERIFF CONTRACT - SUPPLEMENTAL 95,266 508,906 508,906 PROFESSIONAL SERVICES 243,551 539,328 419,328 GENERAL LIABILITY COST ALLOCATION - 60,663 57,797 VEHICLE OPERATIONS 1,230 22,330 40,633 TELEPHONE 1,990 28,000 28,000 SHERIFF CONTRACT-SUP OPS REIMBURSEMENT 13,600 22,604 22,604 YOUTH COURT - 15,000 15,000 VEHICLE - FUEL 2,151 5,740 8,885 SPECIAL ACTIVITY SUPPLIES 571 2,500 2,500 OFFICE SUPPLIES 373 500 500 COMPUTER SOFTWARE & SUPPORT - 47,738 - OPERATING EXPENDITURES Total 3,853,770 5,415,284 5,586,914

PERSONNEL COSTS
SALARIES - PERMANENT 244,781 410,613 294,226 PERS 81,394 153,825 95,962 HEALTH INSURANCE 57,107 118,800 54,000 DEFERRED COMP 7,343 27,436 18,176 WORKERS' COMP 7,907 23,241 12,887 FRINGE BENEFITS 12,321 29,862 9,881 PERSONNEL COSTS Total 410,854 763,777 485,132

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 151 Budget Detail – Operations (Cont.)
Division 4820

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
PERSONNEL COSTS (Overtime & Temporary)
SALARIES - OVERTIME - 15,008 15,008 PERSONNEL COSTS (Overtime & Temporary) Total - 15,008 15,008 TOTAL 30,353,214 32,575,664 32,468,649

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 152

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 153 Budget Detail – Code Enforcement and
Emergency Services
Division 4245, 4542 and 4822

Funding Source
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
GENERAL FUND 2,150,200 2,677,536 933,888 GAS TAX - 31,300 31,300 Total Dollars by Funding Source 2,150,200 2,708,836 965,188 Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023

PERSONNEL COSTS
SALARIES - PERMANENT 1,205,439 820,780 - DEFERRED COMP 35,272 41,318 - HEALTH INSURANCE 223,374 172,800 - PERS 400,203 237,944 -
WORKERS' COMP 39,316 35,950 - FRINGE BENEFITS 56,903 49,202 - PERSONNEL COSTS Total 1,960,506 1,357,994 - PERSONNEL COSTS: (Overtime & Temporary)
SALARIES - OVERTIME 7,567 9,648 50,000 SALARIES - TEMPORARY 11,628 7,611 14,000 PERSONNEL COSTS: (Overtime & Temporary) Total 19,195 17,259 64,000

OPERATING EXPENDITURES
CITY PROMOTION & ADVERTISING - 500 500 CODE/DEMOLITION ACTIVITY 49,736 85,000 90,000 COMPUTER SOFTWARE & SUPPORT - 435,310 192,000 EMERGENCY PREPAREDNESS 52,937 376,131 246,131 LEGAL SERVICES - 2,000 2,000 LOCAL & REGIONAL EVENTS - 500 500 OFFICE SUPPLIES 510 2,935 2,935 POSTAGE-SPECIAL MAILING 23 125 125 PROFESSIONAL SERVICES 36,737 140,848 140,848

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 154 Budget Detail – Code Enforcement and
Emergency Services (Cont.)
Division 4245, 4542 and 4822

Expenditure Classification
FY21 Actuals
Year-End
Estimate FY
2022
Proposed FY
2023
PUBLICATIONS & DUES 1,455 1,985 1,985 REGISTRATION 958 9,050 6,050 REIMBURSED MILEAGE - 250 250 REPROGRAPHICS 271 - - SMALL EQUIPMENT OPERATIONS 8,975 99,400 127,000 SPECIAL ACTIVITY SUPPLIES - 2,600 2,600 STAFF DEVELOPMENT 128 - - TRAVEL EXPENSES - 3,600 4,500 VEHICLE - FUEL 10,405 15,306 10,154 VEHICLE OPERATIONS 8,363 40,194 42,310 GENERAL LIABILITY COST ALLOCATION - 86,549 - OPERATING EXPENDITURES Total 170,498 1,302,283 869,888 CAPITAL OUTLAY and REPLACEMENTS
REPLACEMENT - SPECIALIZED EQUIPMENT - 31,300 31,300 CAPITAL OUTLAY and REPLACEMENTS Total - 31,300 31,300 TOTAL 2,150,200 2,708,836 965,188

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 155

‘

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 156

PERSONNEL ANALYSIS

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 157 Personnel by Department and Division

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 158 Personnel by Department and Division (cont.)

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 159 Personnel by Department and Division (cont.)

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 160 Personnel by Department and Division (cont.)

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 161 Personnel by Department and Division (cont.)

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 162 Personnel by Department and Division (cont.)

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 163

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 164

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 165

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 166

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 167

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 168

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 169

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 170

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 171

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 172

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 173

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 174

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 175

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 176

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 177

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 178

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 179

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 180

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 181

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 182

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 183

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 184

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 185

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 186

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 187

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 188

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 189

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 190

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 191

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 192

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 193

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 194

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 195

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 196

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 197

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 198

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 199

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 200

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 201

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 202

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 203

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 204

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 205

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 206

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 207

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 208

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 209

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 210

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 211

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 212

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 213

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 214

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 215

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 216

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 217

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 218

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 219

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 220

APPENDIX

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 221

REVENUE SOURCES, TAXES AND FEES

Business Licenses - Fees levied to recover the cost of licensing businesses to operate within the City.

Franchise Fees - Taxes paid by businesses that have a franchise to operate in Lancaster. The businesses include Southern California Edison, The Gas Company, Spectrum , AT&T U -Verse, Verizon, and Waste Management. Estimates are based on "new construction" and rate analysis for the individual franchisees.

Miscellaneous Court Fines - Local - Fines paid by persons who violated local ordinances.

Maintenance District Tax - Assessments on properties within each district.

Measure LC – Transactions and Use Tax approved by the voters of the City of Lancaster on November 3, 2020, establishing a City ¾ cent Transactions and Use Tax thereby generating additional General Fund revenue annually.

Parking Violation Fines - Fines paid for parking violations with the City. These became the responsibility of the City on November 1, 1993.

Property Tax - Property tax is imposed on real property (land and permanently attached improvements such as buildings) and tangible personal property (movable prope rty) l ocated within the state. The California property tax is ad valorem – based on the value of property rather than on a fixed amount or benefit to the property or persons. Proposition 13 (Article XIIIA of the California Constitution) limits the real property tax rate to 1% of a property’s assessed value. Counties are responsible for the administration of property tax.

Property Tax In-Lieu - The portion of property taxes allocated by the State of California to cities to replace vehicle license fees. In 2004 th e State permanently swapped 90% of city VLF revenue for property tax, which was distributed on a per capita basis. On-going growth of this revenue is tied to growth in assessed valuation.

Property Transfer Tax - A tax imposed on all transfers of real property in the City.

Sales & Use Tax - Sales tax is paid by consumers purchasing items in Lancaster and use tax allocated by the State from the State and County pools. The City receives 1% of all sales tax collected in Lancaster.

Sales tax projections are based on an indep endent, in-depth review of the S tate’s Board of Equalization data on Lancaster, southern and central California, and areas in the City’s sphere of influence.

SB1186 - Disability Access Fee - A $4.00 tax required on business licenses. Portion of revenue remitted to the State to fund the expanded CASP Inspection Program.

Transient Occupancy Tax - The 7% tax charged on all hotel and motel room rates in the City. Current year estimate based on information from both hotels and motels.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 222 COURT FINES – STATE

Vehicle Code Fines - This revenue source is derived from court fines imposed on State motor vehicle violation citations issued within the City.

DEVELOPMENT FEES
Building & Safety Fees - Fees charged for the issuance of certain permits, plan checks and inspections on construction projects. These are designed to recover the cost of providing the services. Current year estimate is based on information from developers about their construction projects.

FEES
All cities may levy fees which are limited to recovering the cost of regulatory activities or services provided.

This authority was derived from the City's police powers as defined by Article XI, Section 7 of the California Constitution, Propositions 13 and 4, Assembly Bill 1600.

However, California Proposition 26 – or the Supermajority Vote to Pass New Taxes and Fees Act – was approved on the November 2, 2010 ballot in California as an initiated constitutional amendment.

Proposition 26 requires that certain local fees be approved by two-thirds of voters. Proposition 26 also increased legislative vote requirement to two-thirds for certain tax measures, including those that do not result in a net increase in revenue, currently subject to majority vote. Proposition 26 amended these parts of the state's constitution: Section 3 of Article XIII A and Section 1 of Article XIII C.

Drainage Fees - Fees collected from developers to pay f or drainage channels, retention and detention basins, and other facilities necessitated by the development – based on a per residential unit fee and impervious surface of commercial industrial developments.

Engineering Fees - Fees charged to developers for inspections.

Park-In-Lieu Fees - Fees collected from developers to pay for additional park facilities necessitated by the development – based on a fee per dwelling unit according to number of bedrooms.

Planning & Zoning Fees - Fees charged for processing zoning and development proposals.

Traffic Impact Fees - As of January 1, 1990, these fees are collected from developers to pay for specific traffic improvement projects necessitated by new development – based on a flat fee per dwelling unit or trip generation factor for commercial, industrial and multi-family development.

Traffic Signal Fees - Fees collected from developers to pay for traffic signal installation and upgrades necessitated by the development.

Urban Structure Program Fees - Collected from developers to defray the extra operating costs generated by development away from the urban core. This fee is calculated by a complex matrix of formulas that have won state awards for innovation in infrastructure and operations funding.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 223 GRANTS

Community Development Block Grant (CDBG) - The CDBG program was authorized under the Housing and Community Development Act of 1974 as amended for specific types of projects. Reve nue estimate provided by the U.S. Housing and Urban Development Department.

Federal Emergency Management Agency Grant (FEMA) - The FEMA program funds emergency preparedness programs and reimbursement from damages of Declared Emergencies.

LOCAL FEES
Concession/Lease Fees - Private concessions on city property and lease of city park facilities.

Publications & Copies - Derived from the sale of city publications.

Recreation Fees - Fees charged for various recreational programs. Current estimate for recreation fees are based on the prior year demand and the rate established for the programs.

Recycled Water Fees - Derived from recycled water sales and water connection fees.

Stadium Fees - Derived from rental agreements from organizations and individuals.

Theater Fees - Derived from ticket sales, concessions and rents charged at the Lancaster Performing Arts Center.

OTHER REVENUE SOURCES
Cities are authorized to raise revenue through certain other activities, such as investing idle funds and a variety of entrepreneurial ventures.

Election Fees - Fees charged to candidates in municipal elections for the costs of printing the candidates' statements and other related services.

City Property Sales - Derived from sale of city owned property.

Interest Income - Derived from the investment of city cash in various interest-bearing accounts. Estimates are based on the earnings rate in the market, a projection of monthly cash available for investment and a projection of Federal Reserve policy.

Insurance Payments - Payments made by insurance companies for damage to city property.

Miscellaneous Revenues - Various payments made to the City which do not come within other revenue definitions.

Narcotics Seizure Revenues - Derived from the assets used in illegal drug activities and confiscated to pay for specific enforcement.

PARKS IMPROVEMENT FUNDS
Measure A - Los Angeles County Parks and Open Space Parcel Tax.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 224

REIMBURSEMENT FROM OTHER FUNDS

Overhead/Administration - Payments from special districts for administrative services rendered by the City’s General Fund.

STATE SUBVENTIONS
A "subvention" is defined as "a providing of assistance or support" and a "subsidy from the government" (Webster's Third International Dictionary). Taxes levied by the state and subvened to cities are Gasoline Tax and Motor Vehicle In-Lieu Tax.

AB 2766 Fees - The portion of additional charges levied on automobile owners dedicated for the purpose of reducing air pollution from motor vehicles.

Gasoline Tax - Taxes collected from the purchase of gasoline and remitted to the City pursuant to Section 2105, 2106, 2107, and 2107.5 of the California Street & Highways Code. This is allocated mostly on a per capita basis.

Vehicle In-Lieu Tax - The annual fee paid by automobile owners registering their vehicle with the State Department of Motor Vehicles.

TRANSPORTATION/ROAD FUNDS

Bikeway Improvement - A portion of the transportation development fund to be used fo r the construction, improvement and maintenance of the City's bicycle lanes.

Proposition 1B - Highway Safety, Traffic Reduction, Air Quality and Port Securit y Bond Act of 2006 - These are state funds to be used for transportation related projects.

Proposition 42 - Transportation Congestion Improvement Act of 2002 - These are state funds to be used for projects that would reduce traffic congestion.

Proposition A - The special ½ cent sales tax in Los Angeles County for mass transit related projects.

Proposition C - The special ½ cent sales tax in Los Angeles County for other transit and road related projects.

Measure M - A special ½ cent sales tax in Los Angeles County and allocated on a “per capita” basis for the developing and/or improvement of transit and highway related projects.

Measure R - A special ½ cent sales tax in Los Angeles County and allocated on a “per capita” basis for the developing and/or improvement of transit and highway related projects.

Senate Bill 1 (SB 1) - Road Maintenance & Rehabilitation Programs - Created to address deferred maintenance on the state highway system and local street and road systems.

Surface Transportation Program (STPL) - Local - Federal funds given to local jurisdictions annually based on a population formula.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 225 Transportation Development Act - The one quarter percent of the sales tax returned to the County for public transportation services. The estimate is derived from a formula which is based on Sales Tax state- wide.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 226

CITY FUNDS
The City’s budget and accounting system includes more than 40 individual funds, which operate much like individual bank accounts with specific sources of revenue. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts (comprised of assets, liabilities, fund equity, revenues, and expenditures), which are segregated for the purpose of carrying out specific activities or attaining certain objectives in accordance with regulatory requirements. The largest single account is the General Fund. State and Los Angeles County collections of retail sales, property, and other taxes are deposited into this account.

The City has the following fund type categories:

Fiduciary Fund Types The fiduciary funds account for assets held by the City in trust or as an agent for various assessment and community facilities districts. The City budget process does not include fiduciary funds.

Governmental Fund Types The gove rnmental funds include the General and Special Revenue.

Governmental Funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting.

Proprietary Fund Types The proprietary funds – which include the Enterprise and Internal Service Funds – are used to account for the City's business -type activities. Proprietary funds are reported using the economic resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned, and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place.

DEVELOPER FEES FUNDS
Biological Impact Fee - Accounts for biological impact fees collected to mitigate the long-term incremental impact of additional new development.

Building Fees - Accounts for fees collected for services provided by Building and Safety, including inspections. The fees will be used to fund Building and Safety and related operations.

Drainage - Developer Fees - Accounts for fees collected under AB1600 to fund new drainage infrastructure.

Engineering Fees - Accounts for fees collected for services provided by Engineering, including plan-checks.

The fees will be used to fund Subdivision Engineering and related operations.

Parks Development -A accounts for park development fees collected to mitigate the impacts of new residential development on the availability of open space land and park and recreational facilities. The park development fee shall provide funds for the development of park, recreation and arts facilities.

Sewer - Developer Fees - Accounts for fees collected under AB1600 to fund new sewer infrastructure.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 227 Sewer Frontage Fees - Accounts for new development fees for use in the construction of sewer lines in front of affected properties.

Signals - Developer Fees - Accounts for fees collected under AB1600 to fund new signal infrastructure.

Traffic Impact Fees - Accounts for the traffic impact fees collected on all new development in the City. To mitigate the additiona l traffic burdens created by new development to the City’s arterial and collector street system, the fee shall be used to finance t he costs of street improvements – including acquisition, widening and reconstruction, street landscaping, intersection improvements, and freeway interchange improvements.

ENTERPRISE FUNDS
Lancaster Choice Energy (LCE) - Accounts for the first municipally-operated community choice aggregator in the state of California and the first to operate in Southern California.

California Choice Energy Authority (CCEA) - A joint powers authority (JPA) designed to help cities in Southern California Edison (SCE) territory participate in community choice aggregation (CCA) without having to sacrifice control or any of the benefits associated with a traditional JPA. The CCEA is governed by the Lancaster City Council with each City joining as an associate member of the JPA.

Lancaster Power Authority (LPA) - Affords the city the opportunity to pursue and develop solar energy opportunities for the community.

GENERAL FUNDS
Capital Replacement Fund - Accounts for the replacement and depreciation cost of capital assets General Fund - Accounts for all financial resources necessary to carry out basic governmental activities Performing Arts Center Fund - Accounts for the operation of the Lancaster Performing Arts Center Reserves - Accounts for the legal restriction of a portion of the General Fund for specified purposes , per the reserve policy.

LANCASTER COMMUNITY SERVICES FOUNDATION
The Foundation – Established by City Council; is a separate non-profit entity. The Foundation provides an avenue for citizens who wish to contribute to specific projects for community benefit.

LANCASTER FINANCING AUTHORITY
Joint exercise of powers which undertakes the financing of public capital improvements and other projects for revitalization of the City.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 228

LANCASTER HOUSING AUTHORITY
Accounts for the purpose of providing affordable, decent housing for lower income residents of the City of Lancaster. The Housing Authority assumed responsibilities for the prior low/moderate housing fund.

MAINTENANCE DISTRICTS
Lancaster Drainage Maintenance District - Accounts for the revenues and expenditures associated with the operation of the Lancaster Drainage Maintenance District.

Lancaster Lighting District - Accounts for the revenues and expenditures associated with the operation of the Lancaster Lighting District.

Landscape Maintenance District - Accounts for the revenues and expenditures associated with the operation of the Landscape Maintenance District.

Lancaster Sewer Maintenance District - Accounts for the revenues and expenditures associated with the operation of the Lancaster Sewer Maintenance District.

SPECIAL REVENUE FUNDS
AB 2766/Air Quality Improvement Fund - Accounts for revenues collected under AB 2766. These funds are restricted to air quality improvement-related expenditures.

Federal Misc. Grants - Accounts for miscellaneous, one-time federal grants.

Gas Tax Fund - Accounts for the City’s share of the state gas tax a llocation. Gasoline taxes must be used for the maintenance, construction, and improvement of City streets.

LA County Reimbursement - Accounts for monies received from the County for jointly funded projects.

Lancaster HOME Program - Accounts for loans made to developers (from federal monies allocated by the state as grant funds to the City), for the construction of multi -family housing and account for Program Income from previous loans which are used to provide loans for first -time buyers to purchase a mobil e home. The HOME program is administered by the Development Services Department, Housing Division.

Proposition 1B Fund - Accounts for highway safety, traffic reduction , and air quality projects funded by the State general obligation bond monies which were voter-approved in 2006.

Proposition A Fund - Accounts for the operation of transit-related projects funded by an allocation from the voter-approved ½ percent sales tax levied within Los Angeles County.

Proposition C Fund - Accounts for transit -related pro jects funded by an allocation from the voter - approved ½ percent sales tax levy.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 229 Measure M - Accounts for allocation received from Los Angeles County Metropolitan Transportation Authority on a “per capita” basis for the developing and/or improvement of tran sit related projects funded by a voter-approved ½ percent sales tax increase at the November 2016 election to begin July 1, 2017.

Measure R - Accounts for allocation received from Los Angeles County Metropolitan Transportation Authority on a “per capita” b asis for the developing and/or improvement of transit related projects funded by a voter-approved ½ percent sales tax increase at the November 2008 election to begin July 1, 2009.

MTA Grant - Prop C - Accounts for competitive grants received for transit -related projects funded by a voter-approved ½ percent sales tax levy.

Recycled Water Fund - Accounts for the construction and administration of the City-owned recycled water distribution system.

State Grant - Oil Recycling - Accounts for the annual California Integrated Waste Management Board Used Oil Block Grants. The grant is issued on a per capita basis and is to fund permanent, sustainable used oil recycling programs.

State Grant - Recycling Beverage - Accounts for the California Division of Recycling Beverage Container Recycling Grants. The grant is issued on a competitive basis and is to fund beverage container recycling programs. Funding is made available annually on a competitive basis.

State Miscellaneous Grants - Accounts for miscellaneous, one-time state grants.

Surface Transportation Program (STPL) - Local - Local competitive grants received. The grants are federal monies managed by the state for the improvement of surface transportation.

Traffic Safety Fund - Accounts for monies received from ve hicle code fines; this fund is used to finance law enforcement expenditures.

Transportation Development Act (TDA) Article 3 Bikeway - Accounts for Transportation Development Act (Article 3) allocation collected. Revenues are restricted to pedestrian and bikeway projects.

Transportation Development Act (TDA) Article 8 - Accounts for Transportation Development Act (Article 8) allocation received from the County. Revenues are restricted to street and road projects.

U.S.P. (Urban Structure Program) Operations Impact Fund Administration - to account for administrative office fees collected on all new residential development in the City. To mitigate the burdens and increased demand for providing administrative facilities needed to serve new development and to support the well -being and general welfare of the City’s residents and businesses, the fee shall be used to finance land acquisition, design, construction, equipping and related capital costs for administrative facilities.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 230 Operations - Accounts for service and maintenance operations fees collected on all new residential development in the City. To provide adequate public services and to support the well -being and general welfare of the City’s growing population, the service and maintenan ce operations fee shall be used to finance the annual costs for providing service and maintenance of and to infrastructure and facilities.

Parks - Accounts for park acquisition fees collected on all new residential development in the City. The fee will be used to mitigate the impacts of new residential development on the availability of open space land and park and recreational facilities.

Yard - Accounts for corporate yard facilities fees collected on all new residential development in the City.

To mitigate the burdens and increased demand for governmental services, the corporate yard facilities fee shall be used to finance land acquisition, design, construction, equipping, and related capital costs for municipal storage and equipment repair facilities.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 231

GLOSSARY
Accrual Basis Accounting - A method of accounting in which revenues are recorded at the time they are earned and expenditures are recorded when goods are received or services performed.

Adopted Budget - The recommended and unapproved City budget submitted by the City Manager to the City Council and the public.

Agency Fund - A governmental accounting classification used to describe those situations where one jurisdiction is acting on behalf of another.

Agenda - A listing of items that the Governing Body may take action on in a public meeting.

Appropriation - An authorization by the City Council to make expenditures and to incur obligations for a specific purpose within a specific time frame.

Assessed Valuation - The value assigned t o properties within the City, which is used in computing the property taxes to be paid by property owners. Under Proposition 13 Assessed Valuation is generally defined as the purchase price if the property was purchased after 1975, adjusted upwards annually by a maximum of 2%.

Audit - An examination of the City's records by an independent firm to determine the accuracy and validity of records and reports and the conformity of procedures with established policy. A systematic collection of evidential matter needed to attest to the fairness of management's assertions in the financial statements. The General Accounting Standards Board (GASB) sets standards for financial reporting for units of government, which are referred to as Generally Accepted Accounting Principles (GAAP).

Antelope Valley Transit Authority ( AVTA) - A joint powers authority for the provision of bus services within Lancaster, Palmdale, and the unincorporated portions of Los Angeles County.

Balanced Budget - The basic budgetary constraint intended to ensure that a government does not spend beyond its means. Balance should be defined to ensure that a government’s use of resources for operating purposes does not exceed available resources over a defined budget period.

Base Budget - The portion of the budget that provides for the continuation of operations at the current service level considering the updated costs required to provide these services.

Beginning Fund Balance - The balance available in a fund at the end of the prior year for use in the following year.

Benefit Assessment District - A method of constructing improvements by issuing bonds and debt service being provided by levying assessments on property owners within the district.

BLVD Association - See “Property-Based Improvement District.” Bond - A written promise to pay a specified sum of money (the principal) at a specified date or dates in the future, along with periodic interest at a specified rate.

Budget - The financial plan for the operation of a program/organization for the year (o r other fiscal period).

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 232 Budget Calendar - The schedule of key dates or milestones that a government follows in the preparation and adoption of the budget.

Budget Document - The official written statement prepared by the Finance Department and supporting staff that represents the adopted budget to the legislative body.

California Environmental Quality Act (CEQA) - The statutes contained in Sections 21000 -21177 of the Public Resources Code of the State of California that establish the requirements for evaluating the environmental effects of adopted projects. The administration of CEQA is governed by the State CEQA Guidelines.

California Society of Municipal Finance Officers (CSMFO) - A non-profit professional association serving the government finance professionals throughout the State of California.

California Specialized Training Institute (CSTI) - Trains government employees in many phases of handling various emergencies such as floods, fires, earthquakes, etc.

CALSTART - A statewide non -profit consortium of businesses and government agencies dedicated to developing an innovative transportation industry to develop alternative fuel vehicles and infrastructure.

Caltrans - California Department of Transportation in charge of all regional, state, and federal roadways.

Capital Improvement Budget - A plan of adopted capital expenditures for the year and the means of financing them. The capital budget is enacted as part of the complete annual budget, which includes both operating and capital outlays. Capital project budgets are adopted at the time the project is authorized and continue until completion that, due to the nature of these improvements, which may take several years.

Capital Improvement Project - The largely one -time cost for acquisition, construction, imp rovement, replacement, or renovation of land, structures, and improvements thereon.

Capital Improvement Projects Fund - A fund created to account for financial resources to be used for the acquisition and/or construction of major capital facilities.

Capital Outlay - Expenditures for furnishings, equipment, vehicles, or machinery that results in the acquisition of assets with a useful life of more than one year, and have a cost in excess of $5,000.

Cash Basis Accounting - A method of accounting in which re venues are recorded when received in cash and expenditures are recorded when paid.

Community Development Block Grant - A federally administered program that provides communities with resources to address a wide range of unique community development needs. The CDBG program provides annual grants on a formula basis to 1209 general units of local government and states. In fiscal years 2019/2020 and 2020/2021 the Community Development Block Grant Fund includes the City’s allocation from the 2020 Federal CARES ACT Program.

Comprehensive Annual Financial Report (CAFR) - An annual report prepared by the Finance Department that provides the status of the C ity's finances on a GAAP basis. This includes the Independent Financial Audit Report as well as other sta tistical and informative data. This award -winning document is prepared according to guidelines set forth by GFOA and CSMFO.

Conditional Use Permit - A permit, approved by either the Planning Commission or City Council of the City

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 233 of Lancaster, which allows a lan d use to be established and operated on a particular piece of property under a specific set of requirements or conditions.

Congestion Management Program (CMP) - Designed to reduce traffic congestion throughout the state.

Debt - An obligation resulting from the borrowing of money, or the purchase of goods or services.

Debt Service - The annual payment of principal and interest on the City's bonded indebtedness. Bonds are issued to finance the construction of capital projects such as utility facilities and expansion.

Debt Service Fund - A fund established to account for the accumulation of resources for, and the payment of, debt principal and interest.

Department - An organization unit comprised of divisions or programs. It is possible for a department to be comprised of only one division.

Depreciation - The systematic and rational allocation of the historical cost of a capital asset over its useful life.

Destination Lancaster - The official destination marketing organization for the City. Destination Lancaster’s mission is to promote both Lancaster and the Antelope Valley. Born out of a public - private partnership between the City, the Antelope Valley Fair Board, and local hotels and businesses, Destination Lancaster seeks to dramatically increase the level of tourism the City enjoys by means of advertisement and promotion of local businesses and attractions.

Educational Revenue Augmentation Fund (ERAF) - The shift of local property tax revenues from cities, counties and special districts to the state for redi stribution to the school system. Propo sition 98 guaranteed schools 60% of the State General Fund revenues; by creating this mechanism, the State was able to shift some of the cost of schools to the cities, counties and special districts, leaving more dollars for the State to spend and less at the local level.

Employee Assistance Program (EAP) - A contract providing employees and their family’s confidential assistance with problems that are non-job related but may adversely impact the employee on the job.

Employee Wellness Program - A Citywide employee-driven program designed to provide information and activities promoting good physical and mental health.

Encumbrances - The amount of funds actually committed to vendors for goods or services received or to be received by the City as specified in a City purchase order. Encumbrances may be carried forward into the next fiscal year.

Enterprise Fund - A fund in which the services provided are financed and operated similarly to a private business.

Environmental Impact Report (EIR) - A detailed statement prepared under CEQA describing and analyzing the significant effects of a project and discussing ways to lessen or avoid the effects. The contents of an EIR are discussed in Article 9, beginning with Section 15120 of the State CEQA Guidelines.

Estimated Revenue - The amount of projected revenue to be collected during the fiscal year.

Expenditure - Actual spending of funds in accordance with budgeted appropriations.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 234 Federal Emergency Management Agency (FEMA) - Agency for emergency preparedness training.

Fees - Charges for services levied by the government to recover costs associated with providing a service, or permitting an activity. Major types of fees include construction, recreation and planning fees.

Fiscal Year - A twelve-month period used for budgeting, accounting or tax collection purposes. The City of Lancaster operates on a twelve-month period beginning July 1 and ending June 30.

Fair Political Practices Commission (FPPC) - State appointed commission to establish and enforce election guidelines.

Franchise Tax - A tax charged for the privilege of using public rights -of-way and property within the City for public or private purposes. The City charges franchise taxes to natural gas, electricity, cable television and solid waste.

Full-Time Equivalent (FTE) - Full-time equivalent employee works 2,080 hours in a year.

Fund - An accounting concept used to separate or subdivide the financial activity of a city for legal and managerial purposes. All financial activity of a municipality must be classified in relation to a fund.

The City's budget consists of a general fund, special revenue funds, debt servi ce funds, capital project funds and fiduciary funds.

General Plan - The comprehensive plan, required by Section 65300 of the Government Code of the State of California, that contains the goals, objectives, policies and specific actions that guide the long- term development and operation of the City of Lancaster.

Generally Accepted Accounting Principles (GAAP) - Principles are uniform, minimum standards used for accounting and reporting for both private industry and governments. The Governmental Accounting Standards Board currently sets government GAAP.

Governmental Accounting Standards Board (GASB) - The current standards -setting board for governmental GAAP.

Government Finance Officers Association of the United States and Canada (GFOA) - A non -profit professional association serving government finance professionals throughout North America.

Grant - A contribution from one go vernment unit to another or from a non -profit organization usually made for a specific purpose and time.

Intergovernmental Revenue - Revenue from other governments, primarily shared State revenue from gasoline taxes and vehicle-in-lieu taxes.

Internal Cont rol - The system of controls established by the City to protect the assets from misappropriation and ensure accurate reporting of financial transactions.

Investment Policy - A written and Council adopted policy delineating permitted investments of the City's idle cash. The City of Lancaster's Investment Policy is typically updated and reaffirmed annually.

Joint Powers Authority (JPA) – Legally created entities that allow two or more public agencies to jointly exercise common powers. Forming such entities can provide a creative approach to the provision of public services; and permits public agencies with the means to provide services more efficiently and in a cost -effective manner. The Joint Exercise of Powers Act – as codified in California Government Code section 6500 – governs JPAs.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 235 Licenses and Permits - Revenue category that includes building permits and any other miscellaneous license.

Local Agency Investment Fund (LAIF) - State Treasurer’s Investment Pool of funds from local jurisdictions to take advantage of the State Treasurer’s investment expertise.

Los Angeles County Sheriff’s Department (LASD) - Provides law enforcement services to the City of Lancaster under a general services agreement. The LASD provides enforcement of local, state, and federal statutes.

Memorandum of Understanding ( MOU) - A formalized agreement of processes, results , or operating criteria between two or more entities.

Metropolitan Transportation Authority (MTA) - Administers transportation funds in Los Angeles County.

Municipal Code - A compilation of City Council-approved ordinances (laws) presently in effect. The Code defines city policies in various categories.

Negative Declaration - A written statement briefly describing the reasons that an adopted project will not have a significant effect on the environment and therefore does not require the preparation of an Environmental Impact Report (EIR). The contents of a Negative Declaration are described in Section 15071 of the State CEQA Guidelines.

Nixle - Allows for nearly instant emergency communications to residents and businesses via phone, email, and the web. It is also a mechanism to give instructions and information to targeted groups in the community.

Objectives - Identifies the desired results of the activities of a program.

Operating Budget - An operational plan, expressed in financial terms, by which a program is funded. It includes: (1) the departmental function; (2) the services provided; and (3) current year resources and funding allocation.

Ordinance - A formal legislative enactment by the City Council. It has the full force and effect of law within the City boundaries unless it is in conflict with any higher form of law, such as a State statute or constitutional provision. An ordinance has higher legal standing than a resolution. A law set forth by a government authority, specifically a municipal regulation. An ordinance takes longer to enact than a resolution.

Pass-Through - The tax increment that is shared with other entities such as the county and school districts is called a Pass-Through.

Personnel Expenses - Salary and fringe benefits such as pensions and insurance for full -time, part-time and limited contract employees of the City.

Program - A division of a department that specifies a group of activities.

Program & Financial Plan - The Council approved document stating goals and objectives for a fiscal year and the method of financing thereof.

Property-Based Improvement District (PBID) - The special assessment district managed by The BLVD Association for the benefit of the member businesses which also serve as the source of the fees.

These funds help to promote the downtown area in a variety of ways – including joint marketing

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 236 efforts, training opportunities for businesses, and hosting BLVD Association special events.

Property Tax Rate - The amount of real property tax levied for each $1,000 assessed valuation. This rate is limited in California by Article XIII of the State Constitution to 1 percent of assessed valuation plus voter-approved overrides for indebtedness.

Proposition A - A countywide sales tax of ½ percent was approved by the voters in 1980 for use in transit projects.

Proposition C - A countywide sales tax of ½ percent was approved by the voters in 1990 for use in transit projects.

Public, Educational, and Governmental Access Programming (PEG) Public Employees Retirement System ( PERS) - Provided for government employees within the State of California. Each government agency may contract with PERS if they wish; not all belong.

Recognized Obligation Payment Schedule (ROPS) - Per ABx1 26, the Successor Agency is required to prepare a Recognized Obligation Payment Schedule annually. The Recognized Obligation Payment Schedules are approved at public meetings of the Successor Agency and Oversight Board.

Redevelopment Agency - A government body dedicated to urban renewal. Typically, it is a municipal-level city department focused on a particular district or corridor that has become neglected or blighted.

Redevelopment existed in California for over 60 years and over 420 agencies were established by cities and counties. The redevelopment was eliminated in 2011 by ABx1 26 – a State budget trailer bill.

Request for Proposals ( RFP) - Similar to a bid but used when the desired product or se rvice is not fully quantifiable – such as ‘design a computer network.’
Request for Qualifications ( RFQ) - A process whereby professional services are solicited where the product or service requires substantial assistance to define – an example would be when soliciting architectural services for a baseball stadium.

Reserved Fund Balance - A portion of the fund balance that is not re -appropriated as a source of funds.

In the General Fund, it is the City's formal policy to maintain a minimum of 10% of annual budgeted expenditures as a reserved fund balance.

Resolution - A City Council policy constituting a written action or decision.

Revenue - Funds received by the City as income, including tax payments, licenses and permits, fees for specific services, receipts/ reimbursements from oth er governmental entities, fines and forfeitures, grants, and investment income.

Revenue Estimate - A formal estimate of how much revenue will be earned from a specific revenue source for some future time period.

Sales and Use Tax - A tax imposed on the sal e or use of all tangible personal property. As of April 20 21, the tax rate for purchases in Lancaster is 10.25% – 6.25% goes to the State, 1.0% to the County plus three county transportation levies for a total of 2.25%. The balance of 1.75% stays locally i n

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 237 the City of Lancaster.

SB 211 - When the life of a Redevelopment Project Area is extended, this triggers the provisions of SB 211; whereby, over time, the additional increment is passed through to entities that would have received the property taxes base d on the normal property tax allocation formulas. This only applies to entities that do not have a previously existing Pass -Through Agreement with the Redevelopment Agency.

Single Audit - An audit performed in accordance with the Single Audit Act of 1984 and Office of Management and Budget (OMB) Circular A-128, Audits of State and local Governments. The Single Audit Act requires governments to have one audit performed to meet the needs of all Federal grantor agencies, thus reducing the overall costs of audits.

Southern California Association of Governments ( SCAG) - An association of government leaders who endeavor to improve the local governing process.

Special Revenue Fund - A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes.

Successor Agency - On February 1, 2012 the Lancaster Redevelopment Agency was dissolved per ABx1

26. The legislation requires a successor agency to wind down the activities of the dissolved redevelopment agency. On January 24, 2012, the Lancaster City Council assumed the responsibilities of the Successor Agency for the former Redevelopment Agency.

Target Oriented Policing (TOP) - Funds set aside for the specific directed law enforcement designed to immediately and administratively direct law enforcement efforts to specific needs.

Taxes - Compulsory charges levied by a government to finance services provided for the common benefit.

Tourism Business Improvement District (TBID) - In 2013, seven Lancaster hotels recently joined together to form the Lancaster Tourism Business Improvement District providing funding for Destination Lancaster via a small self-assessment on the hotels.

Transient Occupancy Tax (TOT) - The tax charged on all hotel and motel room rates in the City.

User Fees/Charges - A fee or charge for receipt of a service by the user who benefits from using the service.

Urban Structure Program (USP) - A computerized fiscal model that calculates the development fees for adopted projects based on th e estimated costs and revenues the project will create to the City.

The intent of the Urban Structure Program is to implement Objective 15.3 of the City of Lancaster General Plan by ensuring that new development pays for the costs of providing services and infrastructure nee ded to serve that development. T his program has won the GFOA Aw ard of Excellence in 1996 as well as the Helen Putnam Award.

Zoning Ordinance - The adopted ordinance of the City of Lancaster that establishes the allo wed uses, development standards, and the procedural and administrative requirements related to them for all property within the City. The purpose of the Zoning Ordinance is to implement the City's adopted General Plan.

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 238

ACRONYMS
AB - Assembly Bill
ADA - American Disabilities Act
ARC - Annual Required Contribution
AVC - Antelope Valley College
AVEDGE – Antelope Valley Economic Development and Growth Enterprise (a merger of Antelope Valley Board of Trade (AVBOT) and Greater Antelope Valley Economic Alliance (GAVEA) in 2020 AVEK - Antelope Valley-Eastern Kern Water Agency
AVTA - Antelope Valley Transit Authority
AVTTF - Antelope Valley Traffic Task Force
AVUHSD - Antelope Valley Union High School District
AWOH - Aerospace Walk of Honor
BAIP - Business Attraction Incentive Program
BYD - Build Your Dreams
CAFR - Comprehensive Annual Financial Report
CAT - Combat Auto Theft
CCEA - California Choice Energy Authority
CCI - Construction Cost Index
CDBG - Community Development Block Grant
CDCR - California Department of Corrections and Rehabilitation CEC - California Energy Commission
CERT - Community Emergency Response Team
CEQA - California Environmental Quality Act
CFC - California Film Commission
CHAG - City Hall Art Gallery
CIC - Career Information Center
CIP - Capital Improvement Program
CMP - Congestion Management Program
CNG - Compressed Natural Gas

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 239 CORE - Community Oriented Response and Enforcement
CPI - Consumer Price Index
CPTED - Crime Prevention through Environmental Design
CRA - Community Redevelopment Agency
CRM - Customer Relationship Management
CRPTF - Community Redevelopment Property Trust Fund
CSI - Crime Stopping Initiatives
CSMFO - California Society of Municipal Finance Officers CSO - Community Service Officer
CSTI - California Specialized Training Institute
CSU - Cal State University
DOF - California Department of Finance
ED - Economic Development
EDMS - Electronic Document Management Systems
EIA - Energy Information Administration
EIR - Environmental Impact Report
ERAF - Educational Revenue Augmentation Fund
FEMA - Federal Emergency Management Agency
FY - Fiscal Year
FLICS - Film Liaisons in California, Statewide
FLSA - Fair Labor Standards Act
FOMC - Federal Open Market Committee
FPPC - Fair Political Practices Commission
FTE - Full-time Equivalent
GAAP - Generally Accepted Accounting Principles
GASB - Governmental Accounting Standards Board
GPCAC - General Plan Citizens Advisory
GFOA - Government Finance Officers Association
GIS - Graphical Imagery System
GDP - Gross Domestic Product

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 240 HCD - Housing and Community Development
HERO - California Home Energy Renovation Opportunity
HRIS - Human Resources Information System
IT - Information Technology
ITSP - Information Technology Strategic Plan
JLUS - Joint Land Use Study
LAEDC - Los Angeles County Economic Development Corporation LAHSA - Los Angeles Homeless Services Authority
LAIF - Local Agency Investment Fund
LASD - Los Angeles County Sheriff's Department
LBP - Lancaster Business Park
LCE - Lancaster Choice Energy
LCP - Lancaster City Park
LFA - Lancaster Financing Authority
LHA - Lancaster Housing Authority
LLEBG - Local Law Enforcement Block Grant
LNSC - Lancaster National Soccer Center
LPA - Lancaster Power Authority
LPAC - Lancaster Performing Arts Center
LRA - Lancaster Redevelopment Agency
LSA - Lancaster Successor Agency
LSD - Lancaster School District
MCI - Municipal Cost Index
MEA - Master Environmental Assessment
MOAH - The Lancaster Museum of Art and History
MOU - Memorandum of Understanding
MTA - Metropolitan Transportation Authority
O&M - Operations and Maintenance
OMP - Sgt. Steve Owen Memorial Park
OPA - Owner Participation Agreement

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 241 OPEB - Other Post-Employment Benefits
OSHA - Occupational Safety and Health Administration
OTS - Office of Traffic Safety
PACE - Property Assessed Clean Energy
PBID - Property-Based Improvement District
PERS - Public Employees Retirement System
PPI - Producer Price Index
PROP - Proposition
PSAHC - Public Safety Ad Hoc Committee
RFP - Request for Proposals
RFQ - Request for Qualifications
SB - Senate Bill
SBAP - Small Business Attraction Program
SCAG - Southern California Association of Governments
SCE - Southern California Edison
SRRE - Source Reduction and Recycling Element
STPL - Surface Transportation Program - Local
TAC - Technical Advisory Committee
TBID - Tourism Business Improvement District
TDA - Transportation Development Act
TOP - Target Oriented Policing
USP - Urban Structure Program
VOP - Volunteers on Patrol
VLF - Vehicle In-Lieu Fee
WHM - Western Hotel Museum

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 242

FUND LISTING

FUND DESCRIPTION
101 General Fund
104 Capital Replacement
106 Community Services Foundation
109 City Special Reserves
111 Fleet Internal Service Fund
112 IT Internal Service Fund
113 General Liability Internal Service Fund
138 Long Term Debt Account Group
139 Fixed Assets Account Group
150 Capital Projects
203 Gas Tax
204 Air Quality Management District
205 Proposition 1B
206 TDA Article 8
207 Proposition "A" Transit
208 TDA Article 3 Bikeway
209 Proposition "C"
210 Measure R
211 Measure M
213 Parks Development
217 Signals - Developer Fees
220 Drainage - Developer Fees (Drainage Impact Fees)
224 Biological Impact Fees
226 Urban Structure Program - Operation
227 Urban Structure Program - Parks
228 Urban Structure Program - Administration
229 Urban Structure Program - Corporate Yard

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 243

FUND DESCRIPTION
232 Traffic Impact Fees
248 Traffic Safety
251 Engineering Fees
252 Congestion Management (Proposition 42)
261 Los Angeles County Reimbursement
301 Lancaster Housing Authority
306 Low & Moderate Income Housing
321 Metropolitan Transportation Agency Grant - Local
323 State Grant - Surface Transportation Program Local
324 State Grant - Office of Traffic Safety
330 State Grant - Recycling Beverage
331 State Grant - Oil Recycling
349 Miscellaneous State Grants
361 Community Development Block Grant (CDBG)
363 Neighborhood Stabilization Program
391 Federal HOME Grant
399 Federal Miscellaneous Grants
401 Agency Fund
402 Performing Arts Center
456 Still Meadow Lane Sewer Assessment District
480 Sewer Maintenance District
482 Landscape Maintenance District
483 Lighting Maintenance District
484 Drainage Maintenance District
485 Recycled Water
486 Lancaster Power Authority (LPA)
490 Lancaster Choice Energy (LCE)
491 California Choice Energy Authority (CCEA)

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 244

FUND DESCRIPTION
811 Assessment District 93-3
990 Lancaster Successor Agency
991 Redevelopment Obligation Retirement Fund
992 Debt Service Fund - Former RDA
993 Debt Service Fund - Schools
994 Debt Service Fund - County

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 245

OBJECT CODES

PERSONNEL SERVICES
101 SALARIES - PERMANENT: Provides for compensation for full time, regular employees 104 SALARIES - OVERTIME: Provides for compensation for overtime at one and one -half times the regular salary
105 SALARIES - OVERTIME (REIMB): Provides for compensation for employees to be reimbursed by developers for expedited service
111 SALARIES - SPECIAL: Provides for compensation paid to Councilmembers, Commissioners, City Treasurer or other positions as designated by City Council 112 SALARIES - TEMPORARY: Provides for compensation for temporary employees 113 CONTRACT LABOR: Provides for cost for individuals hired on a contract basis an d paid directly through payroll
114 SALARIES - RENTAL: Provides for cost of billable rental labor 121 OTHER FRINGE BEN EFITS: Provides for long -term disability, Medicare, unemployment and other miscellaneous payroll liabilities
122 PERS: Provides for retirement benefits for regular employees 124 HEALTH INSURANCE: Provides for health insurance for all regular employees 125 WORKER’S COMPENSATION: Provides for Worker’s Compensation Insurance coverage 129 DEFERRED COMPENSATION: Provides employer-paid contributions 134 PARS: Provides supplemental retirement benefits
136 LONG TERM CARE
191 SALARY OFFSET - CAPITAL PROJECTS: Provides for charge -back to capital project of full time , regular employees salaries for actual hours worked on projects 192 OVERTIME SALARY OFFSET - CIP: Provides for charge-back to capital project of full time, regular employees overtime salaries for actual hours worked on projects 193 TEMPORARY SALARY OFFSET - CIP: Provides for charge -back to capital project of temporary salaries for actual hours worked on projects
194 FRINGE OFFSET-CIP: Provides for charge -back to capital project of fringe benefits for actual hours worked on projects

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 246

OPERATING EXPENSES - SUPPLIES & SERVICES
200 REGISTRATION: Provides for registration expenses incurred in meetings or outside seminars, conferences or workshops
201 TRAVEL & EXPENSES: Provides for meetings or outside semi nars, conferences or workshops - examples are per diem/meals, airfare and hotels
202 LOCAL & REGIONAL EVENTS: Provides for local/regional conferences, meetings, training or workshops
203 REIMBURSED MILEAGE: Provides for monthly automobile allowance and mileage reimbursement incurred in use of personal vehicle on City business 205 CITY PROMOTION & ADVERTISING: Provides for community events and the publicity of the City 206 PUBLICATIONS & DUES: Provides for books, publications and membership du es in job-related organizations
207 VEHICLE OPERATIONS: Provides for maintenance of City-owned vehicles 208 SMALL TOOLS: Provides for tools valued under $ 5,000 for use by City employees (Use object code 293 for Equipment & Machinery)
209 UNIFORMS: Provides for required clothing and protective gear for employees 210 MAPS & PUBLICATIONS: Provides for maps, plans, specifications, publications and other printed material provided to contractors, other technical or professional groups and citizens. This is partially offset by the revenue account "Sales of Maps and Publications" 211 POSTAGE: Provides for mailing expense incurred through use of the City postage meter 212 POSTAGE - SPECIAL MAILING: Provides for mailing expenses - bulk mailing, UPS, Express Mail 213 PROGRAM EXPENSES - CDBG: Provides for administration of the CDBG Program 214 BULK VEHICLE MAINT. SUPPLIES: Provides for maintenance supplies for City-owned vehicles 215 EQUIPMENT CHARGES: Provides for mainentenance of City-owned large equipment with EQ#s assigned - generally utilized by the fleet services division 216 MHP RENT ARBITRATION: Provides for arbitration for mobile home park rent 217 VEHICLE FUEL: Provides for fuel for City owned vehicles 218 SPONSOR OFFSET: Provides for amounts collected fro m sponsors or donated to the City generally for special events - this will offset the expenditures for the special event 219 STRONG NEIGHBORHOOD INITIATIVE
220 BOOT/PANT ALLOWANCE
221 SPONSORSHIP: Costs associated with other organization’s special community events sponsored by the City
222 SPECIAL EVENTS: Costs associated with individual events

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 247 223 SOCCER GATE EXPENSE
225 SPONSORSHIPS
230 SMALL EQUIPMENT OPERATIONS: Provides for equipment maintenance and repair under $5,000 - including office equipment and small field equipment (Use object code 215 for large equipment operations)
235 CREDIT CARD CHARGES: Provides for credit card payments collected by the City 240 SUCCESSOR AGENCY OPERATIONS
245 ORGANIZATIONAL DEVELOPMENT: Provides for Human Resource’s cost s for organizational development to enhance performance
250 GENERAL CITY OFFICE SUPPLIES: Provides for office supplies purchased for all Departments use 251 SPECIAL ACTIVITY SUPPLIES: Provides for special purpose supplies usually unique t o the program wherein budgeted
252 PHOTO FILM & PROCESSING
253 REPROGRAPHICS: Provides for outside printing or copying services 254 PHOTOCOPY MACHINE COSTS: Provides for chargebacks to each division for t he use of City - owned copiers - meter readings are taken and associated costs are charged monthly according to usage
255 RECRUITMENT EXPENSE: Provides for expens es occurred in hiring employees - such as newspaper ads, pre-employment physicals, fingerprinting, relocation expenses 256 STAFF DEVELOPMENT: Provides for development of employees through job-oriented training, seminars, educational classes, etc.
257 PERFORMER SUPPLIES/COSTS: Provides for supplies for Parks, Recreation and Arts performers 258 CONCESSION SUPPLIES
259 OFFICE SUPPLIES: Provides for general office supplies for individual divisions not including the purchase or maintenance of office equipment
260 INSURANCE EXPENSE: Provides for premiums paid for tangible and intangible property insurance including bonds for employees
261 COMMUNITY AWARDS: Provides for plaques, proclamations, flowers and ot her presentation- type materials
262 ELECTION EXPENSE
263 LEGAL ADVERTISING: Provides for advertising handled through the City Clerk's Office for public hearing notices and other advertising as required by law 264 LANDSCAPE MAINTENANCE

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 248 265 TREE & PLANT MATERIAL: Provides for new or replacement trees and materials purchased for parks, parkways, residential and commercial areas throughout the City 266 HORTICULTURAL - HERBICIDE & PESTICIDE: Provides for herbicide and pesticide application services
267 HORTICULTURAL - PRIVATE: Provides for tree trimming services 268 HORTICULTURAL - BIKEWAY MAINT: Provides for all horiticulture services for the Sierra Highway Bikepath
269 HORTICULTURAL - FREEWAY: Provides for all horiticulture services for the freeway entrances 270 RECREATION SERVICES: Provides for facilities and programs for sports and cultural programs 271 RECREATION BUS SERVICES - PROP A: Provides for bus services for recreation programs, funded by Prop A funds
272 THEATER PROGRAMS
273 IN-HOUSE PRODUCTION COSTS
274 THEATER CONCESSIONS
280 LANDSCAPE MAINTENANCE: Provides for maintenance of landscape districts 286 CASH VARIANCE: Provides for amount of variance between amount of payments collected and the amount owed or reported (cash is either short or over) 290 TUITION REIMBURSEMENT: Provides for reimbursement of eductional expenses to employees - generally requested by employee and taken on own time 291 FURNITURE & OFFICE EQUIPMENT (NON CAP): Provides for furniture & Office Equi pment, including computer hardware, purchased for under $5,000 (See object code 751 for purchases over $5,000)
293 SPECIAL EQUIPMENT - OFFICE: Provides for special office equipm ent purchased for under $5,000
(See object code 753 for purchases over $5,000)
294 OUTDOOR FURNITURE & EQUIPMENT (NON CAP): Provides for outdoor furniture & equipment purchased for under $5,000
(See object code 754 for purchases over $5,000)
295 SPECIALIZED EQUIPMENT (NON CAP): Provides for specialized equipment purchased for under $5,000
(See object code 755 for purchases over $5,000)
300 LEGAL CLAIMS: Provides for legal claims filed with the City Clerk’s Office 301 PROFESSIONAL SERVICES: Provides for contracting with a firm or company for outside professional services - these services are of a technical nature where special licensing or education is usually required, such as: accountants, appraisers, attorneys, engineers,

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 249 consultants, information technology specialists, etc. Whenever this account is used, a complete description must be included
(See object code 308 for contracting for individuals, usually through an agency) 302 COMPUTER SOFTWARE & SUPPORT: Provides for software costs including subscription, upgrades, licenses, etc.
303 LEGAL SERVICES: Provides for legal services provided to the City 304 AUDIT SERVICES: Provides for annual audit services and/or any special audits by outside auditing firm
305 COURT COSTS: Provides for litigation
306 GENERAL ADMINISTRATION
307 FEE REIMBURSEMENT: Provides for reimbursement of developer fees paid in prior fiscal year 308 CONTRACT SERVICES: Provides for skilled labor hired on a contract basis, usually through an agency, and paid through accounts payable
309 HONORARIUMS
310 RECYCLED WATER PURCHASES
311 GOVERNMENT FILING FEES: Provides for government permits, applications, etc. 313 COMMUNITY ORGANIZATIONS: Provides for funds for non -profit organizations serving residents of the City of Lancaster
315 ERAF PAYMENT TO COUNTY
316 SPECIAL STUDIES: Provides for specific studies contracted for by the City 317 GENERAL PLAN UPDATE: Provides for costs associated with the Ge neral Plan Update every 5 years
318 PERFORMER SERVICES
323 PASS-THROUGH PAYMENTS
327 DOT DRUG SCREENING COSTS
328 LBP CFD91-2 PAYMENTS
330 ROYALTIES
331 LICENSING COSTS
334 BLVD BANNERS & TREES
350 EMERGENCY PREPAREDNESS: Provides for operation of the City's emergency preparedness program
351 EMERGENCY LOGISTICS
354 COMMUNITY SAFETY - SHERIFF: Provides for police services funded with City general funds

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 250 355 SPECIAL PROGRAMS
356-359 SHERIFF DEPT SPECIAL GRANT PROGRAM
360 CODIFICATION: Provides for costs associated with law or code requirements 361 RECORDING & CREDIT FEES: Provides for recording of documents by the County Recorder or State of California
363 ANIMAL CONTROL SERVICES - CONTRACT: Provides for animal control services 369 CONTRACT LIABILITY
370 STORM DAMAGE
402 MAINTENANCE SERVICE - PRIVATE: Provides for maintenance agreements and service costs for all small equipment and office equipment
(See object code 405 for large equipment operations)
403 BUILDING MAINTENANCE: Provides for supplies and other expenses incurred for the maintenance of various City buildings and facilities by City staff 404 GROUNDS MAINTENANCE: Provides for supplies and other expenses incurred for maintenance of public grounds by City staff
405 EQUIPMENT MAINTENANCE: Provides for maintenance agreements and service costs for all large equipment - equipment with an EQ# assigned
(See object code 402 for small equipment operations)
406 JANITORIAL SUPPLIES
407 ENERGY MANAGEMENT SYSTEM
408 SOIL STERILE & WEED CONTROL: Provides for sterilization and/or weed abatement of areas off streets which are deemed to be a public nuisance and require City action 409 DRAINAGE CHANNELS MAINTENANCE: Provides for clearing and cleaning of drainage channels and box culverts
410 STREET MATERIALS
412 COMMUNICATIONS MAINTENANCE
413 COMMUNICATION EQUIPMENT MAINTENANCE
416 PROPERTY TAX ON LAND
450 STREET SWEEPING CONTRACT
454 MARKING & STRIPING: Provides for painting of traffic control marki ngs on street pavement surfaces
455 TRAFFIC & REGULATORY SIGNS: Provides for installation and maintenance of all regulatory, informative and directional signs
456 STREET NAME SIGN MAINTENANCE: Provides for maintenance of all street name signs

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 251 457 ROADSIDE MAINTENANCE: Provides for maintenance activities for improvements norm ally located within the parkway; i.e. inside public right-of-way but outside the normal riding surface - this would include maintenance of such things as grading of shoulders, drainage ditches, AC sidewalks and installation of traffic barricades
459 TRAFFIC SIGNAL - STATE & COUNTY: Provides for City's share of the maintenance of traffic signals under the jurisdiction of the State of California and/or County of Los Angel es and performed by the entity
460 TRAFFIC SIGNAL - DAMAGE REPAIR
461 TRAFFIC SIGNAL - CITY: Provides for maintenance of traffic signals within the City limits performed by the City or by contract
462 REIMBURSED DAMAGE REPAIRS
470 SEWER MAINTENANCE
502 GRAFFITI REMOVAL: Provides for removal of graffiti on public or private property 503 MOSQUITO ABATEMENT: Provides for the clearing of debris, spraying, and otherwise to abate potential mosquito breeding areas through the Mosquito Abatement District 559 BLVD BLOCK PARTY
560 4th OF JULY
561 HAUNT AT THE HANGAR
562 CRUISE-IN
563 FIELD OF DRAFTS
564 HOLIDAY EVENTS
565 MAGICAL CLVD CHRISTMAS
566 MLK DAY
567 POPPY FESTIVAL
568 STREETS OF LANCASTER
569 ART & FILM FESTIVAL
570 BARK AT THE PARK
571 EGG HUNT
572 MONDY BITEZ
573 STROLLING ENTERTAINMENT
574 GRAND RE-OPENING EVENT
575 STADIUM CONCERT EVENTS

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 252 576 AV WALLS
577 TREE LIGHTING
578 PALMDALE PARTNERSHIP
579 BREAKFAST WITH SANTA
601 RENT - OFFICE EQUIPMENT: Provides for rental costs of office equipment not owned by the City 602 RENT - OTHER EQUIPMENT: Provides for rental costs for equipment needed on a temporary basis, other than office equipment
603 RENT - BUILDINGS & GROUNDS: Provides for rental costs of office or storage tra ilers and/or buildings and land
605 RENT - MOTOR VEHICLES: Provides for rental cost for City vehicles 651 TELEPHONE: Provides for telephone expenses
652 ELECTRICITY: Provides for electricity used by City facilities 654 WATER: Provides for water used by City facilities
655 GAS: Provides for gas used by City facilities
656 REFUSE COLLECTION
657 HAZARDOUS WASTE HANDLING
660 STREET LIGHTS - MAINTENANCE & POWER: Provides for private maintenance and power necessary to operate all City owned street lights
661 PARKING LOT MAINTENANCE: Provides for maintenance of City owned parking lots 662 NEW DEVELOPMENT SIGN/STRIPING
665 STREET LIGHT FIXTURES: Provides for maintenance of street light fixtures 670 AQUATIC MAINTENANCE: Provides for expenses relating to the maintenance, repair s and chemicals for City pools

CAPITAL OUTLAY (Purchases of items costing $5,000 or more) 751 FURNITURE & OFFICE EQUIPMENT: Office furniture and normal office equipm ent purchased for over $5,000
752 MOTOR VEHICLES: Trucks, cars, tractors and other motor vehicles purchased for over $5,000, that are capable of self-propelled travel on any City streets 753 EQUIPMENT & MACHINERY: Various capital equipment items purchased for over $5,000, that are normally associated with field work
754 OUTDOOR FURNITURE & EQUIPMENT: Various outdoor furniture and equipment used at public facilities, purchased for over $5,000

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 253 755 SPECIALIZED EQUIPMENT: Special equipment for City photography and audio visual equipment, purchased for over $5,000
756 PREPAID CAPITAL EXPENSE

CAPITAL REPLACEMENT (Purchases of items costing $5,000 or more) 761 REPLACEMENT - FURNITURE & OFFICE EQUIPMENT: To replace Office furniture and normal office equipment purchased for over $5,000
762 REPLACEMENT - MOTOR VEHICLES: To replace trucks, cars, tractors and other motor vehicles purchased for over $5,000, that are capable of self-propelled travel on any City streets 763 REPLACEMENT - EQUIPMENT & MACHINERY: To replace v arious capital equipment items purchased for over $5,000, that are normally associated with field work 764 REPLACEMENT - OUTDOOR FURNITURE & EQUIPMENT: To replace various out door furniture and equipment used at public facilities, purchased for over $5,000 765 REPLACEMENT - SPECIALIZED EQUIPMENT: To replace special equipment for City photography and audio visual equipment, purchased for over $5,000

GRANTS
770 GRANT EXPENSES: Local costs associated with various grant programs

771 NON REIMBURSEABLE GRANT EXPENDITURE

774 UBG - OIL RECYCLING GRANTS
775 TRANSFER-NON RECURRING EVENTS
779 GENERAL FUND OVERHEAD
780 - 799 VARIOUS TRANSFERS
819 INFILL HOUSING
822 NEIGHBORHOOD FORECLOSURE PRES - NON BOND
824 NEIGHBORHOOD FORECLOSURE PRES - BOND
830 INSURANCE REIMBURSEMENT EXPENSE
900 CITY CONTRIBUTION

CAPITAL IMPROVEMENTS
901 DESIGN & ENGINEERING: Costs associated with preparing detail plans for capital projects other than buildin gs - includes both internal costs and outside services contract preparation, bid advertising, award and inspection

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 254 902 OPERATION OF ACQUIRED PROPERTY
903 RELOCATION COSTS
906 INTEREST EXPENSE
907 BOND DISCOUNT AMORTIZATION EXPENSE
908 DEBT SERVICE
909 CITY LOAN PRINCIPAL REDUCTION: Repayment of principal on loans made by the City 911 RIGHT-OF-WAY ACQUISITION: Procurement of right-of-way for the City and related expenses 912 PROPERTY ACQUISITION: Purchase of real property holdings by public/private agencies 924 CONSTRUCTION - IMPROVEMENTS: Costs such as excavation, grading, land preparation, landscaping and internal roads, parking, sidewalks, etc. 939 EMERGENCY OPERATIONS

REHABILITATION
940 CODE/DEMOLITION ACTIVITY: Costs associated with repairs required for code enforcement or demolition of properties
943 REDEVELOPMENT LOAN REPAYMENT

SPECIAL FUNDS
950 ADMIN OH COSTS - REIMBURSEMENT TO CITY
958 MISCELLANEOUS ADMINISTRATIVE COSTS
959 LOSS ON SALE OF LAND

BOND PAYMENTS
960 TA NOTE PAYMENTS: Costs associated with retirement of tax allocation notes 961 BOND INCIDENTALS/COI: Costs associated with the preparation and sale of bond issues 962 FISCAL AGENT FEES
963 DEVELOPMENT DISPOSITION AGREEMENT (DDA)
963 REIMBURSEMENT AGREEMENT COSTS
964 ERAF LOAN REPAYMENT
978 DEBT SERVICE
981 DEBT SERVICE - PRINCIPAL

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 255 982 DEBT SERVICE - INTEREST
986 INTEREST EXPENSE - PREMIUM & DEFEASANCE
991 TRANSFER/EXCHANGE WITH OTHER AGENCIES
998 OTHER FINANCING USES
999 CONTINGENCY

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 256

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 257

BUDGET RESOLUTIONS

CITY OF LANCASTER PROPOSED FISCAL YEAR 2022-2023 BUDGET 258 RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

LANCASTER, CALIFORNIA, ADOPTING THE PROPOSED CITY OF
LANCASTER FISCAL YEAR 2022 -2023 GENERAL FUND

OPERATING BUDGET, SPECIAL FUNDS BUDGET, AND CAPITAL

IMPROVEMENT PROGRAM BUDGET, AS SPECIFIED IN THE

STAFF REPORT AND BUDGET DOCUMENT

WHEREAS, the City Council has reviewed the proposed Fiscal Year 2022-2023 Budget and held a Public Hearing regarding the adoption of the budget on June 14, 2022 (totals as listed below):

Appropriations by Department:

City Manager’s Office $16,483,661
Finance 72,081,419
Parks, Arts, Recreation & Community 27,944,666 Development Services 59,003,246
Public Safety 42,850,053

Operations Budget $218,363,045
Transfers Out 21,689,436
Capital Improvement Projects 44,350,168

Total City of Lancaster Budget $284,402,649

Appropriations by Fund:

General Fund $127,993,107
Internal Service Funds 14,300,009 Special Revenue Funds 64,657,932
Maintenance Districts 15,426,852
Developer Fee Funds 2,928,120
Lancaster Housing Authority 1,866,884
Financing Authority 3,832,356
Enterprise Funds 53,397,389

Total City of Lancaster Budget $284,402,649

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LANCASTER AS FOLLOWS:

Section 1. The City of Lancaster Fiscal Year 2022-2023 General Fund Operating Budget, Special Funds Budget, and Capital Improvement Program Budget, included in th e document entitled “City of Lancaster FY 22/23 Proposed Budget and Five-Year Capital Improvement Program” (the “FY 2022-2023 Budget”) is hereby adopted.

Resolution No.