CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET — Lancaster City Council, June 25, 2024

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 5 City of Lancaster
FISCAL YEAR 2024-2025

ADOPTED BUDGET &

CAPITAL IMPROVEMENT PROGRAM

CITY COUNCIL
R. Rex Parris Mayor
Marvin E. Crist Vice Mayor
Raj Malhi Council Member
Kenneth Mann Council Member
Lauren Hughes-Leslie Council Member

CITY MANAGERS/DIRECTORS
Jason D. Caudle City Manager
Trolis Niebla Assistant City Manager
Allison E. Burns City Attorney
George N. Harris II Finance and Information
Technology Director
Rodrick Armalin Chief of Police/Lancaster PD
Sonya Patterson Parks, Arts, Recreation &
Community Services Director
Marissa Diaz Public Works Director
Larissa De La Cruz Community Development
Director
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TABLE OF CONTENTS
Understanding the Budget Document 9
INTRODUCTION 11
0BCommunity Profile 13
City Highlights 14
ORGANIZATIONAL STRUCTURE 24
The Budget Process 27
Financial Policies 30
REVENUE 34
Revenues 35
EXPENDITURES 46
Expenditures 47
CITY MANAGER’S OFFICE 163
City Manager’s Office 164
FINANCE & INFORMATION TECHNOLOGY 180
Finance, Information Technology, General Government, and Debt Service 181 COMMUNITY DEVELOPMENT 192
Community Development 193
PUBLIC SAFETY 201
Public Safety 202
PUBLIC WORKS 209
Public Works 210
PARKS, ARTS, RECREATION, & COMMUNITY SERVICES 222
Parks, Arts, Recreation, & Community Services 223
STATEMENT OF FUND BALANCE 232
PERSONNEL ANALYSIS 242
Personnel by Department and Division 244
APPENDIX 272
Revenue Sources, Taxes and Fees 273
City Funds 277
Fund Listing 278
Glossary 281
Acronyms 289
BUDGET RESOLUTIONS 294

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 9 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, development activity and important statistics.

The Budget Overview includes a detailed explanation of the budget process, the basis 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 Revenue Sources explains the source of the City’s revenue.

The Expenditure section provides 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 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 Annual Comprehensive Financial Report (ACFR) – the City’s other main financial document.

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, and 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, list of Acronyms, and a Fund Listing.

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

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INTRODUCTION
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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 12 welcome to Lancaster.

Lancaster is a diverse community of people that is leading the future through science, technology, art, culture, and
collaboration. Home to astronauts, rocket scientists, families, and innovative businesses large and small, Lancaster is leading the USA with innovation. Combined with spectacular
landscapes and clean air, Lancaster has the confidence, expertise, spirit, and imagination to transform tomorrow.

Bold. Confident. Innovative. Progressive.

Authentic. Optimistic. Flexible. Resilient.

Welcome to Lancaster.
our vision.

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

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

Integrity
Involvement
Courage
Commitment
Accountability
Respect
Excellence
Pride

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 13 0BCommunity Profile

LOCATION
The City is situated on the north side of Los
Angeles County, about 70 miles from downtown
Los Angeles. It is bordered by unincorporated
Los Angeles County and the City of Palmdale.

Lancaster is served by State Route 14
AREA

94.6 square miles
COUNTY
Los Angeles County
www.lacounty.gov

INCORPORATION
November 22, 1977

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

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.

POPULATION
According to the State of California Department
of Finance, the City of Lancaster’s estimated
population was 173,516 or about 1,709 persons
per square mile in 2020. The City’s population has
increased by approximately 3.6% since 2010.

POPULATION CHARACTERISTICS
White………………...………………...…30.39%
Black or African American……….…..21.88%
American Indian/ Alaska Native….….1.81%
Asian Alone………………………….…...4.48%
Native Hawaiian/Other……..…………43.1%
Two or More Races……………………16.16%

HOUSEHOLD INCOME
Average Household Income…….…$85,470
93534……………………………….……$65,730
93535……………………………….……$72,260
93536……………………………….….$116,703

MEDIAN HOUSING
Housing Units (Estimate)……………….52,345
Persons Per Household (avg.)……….………3
Homeowners (avg.)……………….……53.75%

SCHOOLS
Antelope Valley High School District
www.avdistrict.org
Lancaster School District
www.lancsd.org
Westside Union School District
www.westside.k12.ca.us
Eastside Union School District
www.eastside.k12.ca.us

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 14 City Highlights

A GLIMPSE OF 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 tests at Muroc Air Base – now Edwards Air Force Base. Today, the activity in the area is probably most recognized for significantly contributing to the aerospac e 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 programs. It is home to aerospace behemoths including Boeing, Lockheed Martin and Northrop Grumman Companies.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 15 LANCASTER: WHERE DEVELOPMENT HAPPENS
A flourishing business community is essential
to a strong and prosperous city. Lancaster
focuses on attracting new businesses,
creating jobs for residents in the community,
and facilitating meaningful developments
while maintaining a business -friendly
atmosphere and limiting bureaucracy. There
are dozens of projects under construction
and in the pipel ine that will strengthen
Lancaster’s economy, creating an
increased demand for a local workforce.

From new commercial tenants and small
businesses to housing developments and
large-scale industrial projects, development in Lancaster is booming like never before.

Several new businesses made Lancaster their home this year including Smart and Final Extra, Ulta Beauty, and Tractor Supply Co. A brand -new Courtyard Marriott and other retailers will be developed adjacent to the recently opened Fairfield Inn and Suites near 20th Street West and Avenue J-8.

Additional retail developments are underway throughout the city, including near 20 th Street East and Avenue J, 10th Street West and Avenue L, and 30th Street West and Avenue K.

BURGEONING INDUSTRIAL MARKET
Lancaster’s industrial market is thriving.

There are currently several million square
feet of new industrial projects in various
stages of the development review
pipeline, with several slated to break
ground later this year. These
developments will bring thousands of
logistics and warehousing jobs to the
City’s residents and transform the
industrial market within Lancaster.

HOUSING AND MIXED-USE ON THE HORIZON
In addition to the retail and industrial sectors, the housing market is also on the rise.

Construction has commenced at Desert Meadows, a cutting -edge 420 -unit luxury apartment and townhome complex at Lancaster Blvd. and 30th Street West. Further, the City entered into an agreement with Greens Group for the development of roughly 27 acres around Lancaster Municipal Stadium. This mixed -use development will consist of housing, retail, and two additional hotels.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 16 LANCASTER’S VIBRANT BUSINESS COMMUNITY

SHOP MORE IN LANCASTER WITH OPEN REWARDS
During the COVID-19 pandemic, Lancaster sought to
provide meaningful assistance to the local small
business community and residents through various
relief programs. These programs, packaged together
as the “Lancaster Stand Strong” initiative, included the Small Business Loan Program, Operation Jump Start,
Reopening Assistance, Restaurant Rescue Package
and other shop local campaigns, and the Youth
Sports Loan Program. In June 2023, Lancaster
received an Award of Merit from the California
Association for Lo cal Economic Development
(CALED) for its efforts in supporting the local economy in response to the pandemic.

Understanding the vital role small businesses play in the community, the City wanted to continue to find ways to incentivize
consumers to patronize locally -owned
businesses beyond the pandemic. While the
initial programs aimed specifically at
shopping locally were a resounding success,
Lancaster explored innovative ways to make
the program easier and more user -friendly. In
December 2022, Lancaster partnered with
Bludot Technologies to create the “Shop
Local: Open Rewards” smartphone
application. Lancaster automatically enrolled
over 400 locally-owned and eligible businesses into the program and sponsored thousands of dollars in rewards. Sixteen months post-launch, the application has garnered almost 5,000 registered users and Lancaster has seen $1.2 million invested into the local economy. With varied promotional and marketing content and several holiday campaigns, this economic impact is expected to steadily grow.
“LIGHTS, CAMERA, ACTION!” AT THE LANCASTER FILM OFFICE
The Lancaster Film Office joined the Economic
Development Division in July 2023. Despite the Writer’s Guild and SAG strikes, which significantly impacted the Southern California film industry, Lancaster’s filming
efforts have been rebounding. Following a Fam Tour with location managers and film scouts, several productions
have chosen Lancaster to be their backdrop. T he
Lancaster Film Office recently hosted some exciting
projects, including scenes from the "SWAT" season finale and a major commercial for Trui st Bank. Additionally,
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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 17 Lancaster has been involved in the BC Project, an upcoming Warner Bros. film, which highlights the City's versatility as a filming location. The Film Office looks forward to showcasing the community's unique charm and resources to a global audience through these exciting collaborations.

LANCASTER: A MUNICIPAL SUSTAINABILITY LEADER

LANCASTER ENERGY (LE)
Lancaster has been at the forefront of creating a new sustainable approach to modern living. The City has been proactive in promoting green energy alternatives, conservation, and smart energy consumption. Lancaster Energy is a locally run, not -for-profit p ower program created by the City of Lancaster. In 2019, Lancaster achieved the milestone goal of becoming the nation’s first net-zero city, generating more clean energy than it consumes.

Through partnerships with private -sector innovators, the City has dem onstrated how this vision can be achieved, earning global recognition along the way.

Lancaster Energy (LE) is the next logical step in our journey toward sustainability. By bringing energy decisions closer to home, we empower our community to play a pivotal role in power generation, energy conservation, and sustainability. One key initiati ve is the Power Choice program, which partners with Tesla to offer residents solar panels and Tesla Powerwall batteries at no upfront cost. This ensures predictable energy costs and emergency backup power during outages. This program highlights our commitm ent to making clean energy accessible and affordable for all. Next for LE is hydrogen.

THE FIRST HYDROGEN CITY
The City of Lancaster has advanced a bold vision for hydrogen, extending the benefits of clean energy throughout our community —a mission we embarked on over a decade ago in 2009. Hydrogen, a zero -carbon energy carrier, offers wide -reaching benefits, includ ing improving local air quality, providing a secure and reliable energy source, reducing greenhouse gas emissions, and creating highly skilled jobs. Hydrogen is abundant in our environment and can be produced from diverse domestic resources with the potent ial for near-zero greenhouse gas emissions. Its ability to power fuel cells with domestic production, DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 18 fast fueling times, and high efficiency make it an attractive alternative fuel. With about half of the US population living in areas where air pollution levels are high enough to negatively impact public health and the environment, hydrogen offers a promising solution.

Lancaster is proud to continue its leadership in the hydrogen energy sector. Building upon our leadership role in the hydrogen sector, we will expand partnerships and pursue additional funding opportunities to enhance Lancaster's position as a pioneer in g reen hydrogen production. Our continued collaboration with industry leaders and the success of the Pacific Hydrogen Alliance, as well as our involvement with ARCHES, underscores our dedication to clean energy innovation and represents millions of dollars added to our region.

ZERO-EMISSIONS TRANSPORTATION
To meet the growing need for public transportation in the Antelope Valley, the Cities of Lancaster and Palmdale, along with the County of Los Angeles, created the Antelope Valley Transit Authority (AVTA) in 1992. AVTA began transit service on July 1 of that year with three bus services: Transit, Commuter, and Dial -A-Ride. In 1996, AVTA added Access Services to serve the disabled as a “complementary paratransit servi ce” in accordance with the Americans with Disabilities Act.

In 2016, AVTA made history by committing to a 100% electric fleet, officially becoming the first transit agency in the nation to purchase new all -electric, zero-emission buses from BYD.

By 2020, AVTA had become the first all -electric local bus fleet in the nation, operating 85 battery-electric vehicles on their local fixed routes, all of which are zero -emission. AVTA also launched an On -Request Micro Transit Ride Service pilot program with zero -emission, all - electric vehicles.

On January 24, 2023, AVTA reached another milestone by surpassing ten million electric miles driven, saving approximately 2.5 million gallons of diesel fuel and reducing the carbon footprint by over 59.4 million pounds of CO2. This achievement highlights AVTA's commitment to sustainability and its role as the first and largest all-electric local bus fleet in the nation. The fleet includes 57 local fixed-route buses, eight fully-electric vans, and 24 zero-emission, high- capacity electric commuter coaches.

AVTA continues to innovate and expand its services. Starting June 3, 2024, additional commuter runs will improve connectivity for residents commuting to downtown Los Angeles, Century City, San Fernando Valley, and Newhall. The agency has also been actively involved in educational initiatives, such as the GoPass program, which provides unlimited, free transit rides to K -12 students in participating school districts, improving access to education and essential services.

AVTA's service area covers 1,200 square miles, serving over 450,000 residents in Lancaster, Palmdale, and the unincorporated portions of northern Los Angeles County. The agency remains dedicated to developing creative solutions to address transportation challenge s and enhance the quality of life for the Antelope Valley community DRAFT
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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 20 City Manager’s Message
As we reflect on the past year's achievements
and look ahead to an exciting future, I am
delighted to share with you the remarkable
accomplishments and initiatives that will shape
our City's growth and enhance the quality of life
for all our residents.

First and foremost, I express my deepest
appreciation to the Lancaster City staff for their
unwavering dedication and commitment. Under
the leadership of our City Council, their resilience
and hard work have been instrumental in
keeping our City running smoothly. I am proud to work alongside such incredible individuals who strive to make Lancaster a better place for everyone.

Public safety remains a top priority, and we have
made significant strides this year to enhance it. One
of our most notable achievements has been the
collaborative partnership between the newly
formed Lancaster Police Department (LPD) and the
Los Angeles Sheriff’s Depar tment (LASD). Through
coordinated efforts and effective communication,
we have achieved a notable 4.32% decrease in
crime in 2023 despite challenges faced by other
jurisdictions. This success underscores our
commitment to leveraging resources efficiently and
proactively addressing public safety concerns.

Community-led policing has emerged as a
cornerstone of our strategy, engaging residents and
stakeholders in shaping our approach to law
enforcement. The establishment of a dedicated
police department , working in tandem with the
Sheriff’s Department, reflects our commitment to
inclusivity and responsiveness to community needs.

We have launched innovative measures, including
community panels in the hiring process for peace
officers, ensuring that our law enforcement personnel
reflect the Lancaster community’ s public safety
priorities. Additionally, we have broken ground on a new police station to house our new department, further enhancing our capabilities and commitment to public safety.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 21 Furthermore, the deployment of law enforcement technicians has resulted in reduced response times, while increased parking and code enforcement technicians have facilitated the resolution of quality -of-life issues and public nuisances. In our commitment to traffic safety, collaborative efforts with LASD have led to effective measures to combat mini -bike- related problems, mitigate speeding incidents, and achieve a 49% increase in DUI arrests this year.

In addition to traditional law enforcement approaches,
we have embraced technology to enhance public
safety. The implementation of FLOCK cameras has
been instrumental, contributing to an impressive 100%
identification or apprehension rate of homicide
suspects in 2023. Our groundbreaking Digital Shield
Initiative, championed by Mayor R. Rex Parris and
supported by Chief of Police Rodrick Armalin,
underscores our unwavering commitment to
safeguarding our community by utilizing cutting -edge
tools, AI systems, and proactive measures to prevent
and combat criminal activity.

We are also focused on community
empowerment; with initiatives such as
increasing neighborhood watch groups and
business watch participation. Through our
“Safe Shopping” initiative, we have
implemented increased patrols at shopping
centers and engaged in proactive dialogue
with store managers to provide guidance and
support. Additionally, we are poised to solicit
feedback from patrons via surveys, ensuring
that the Lancaster Police Department remains
attuned to resident concerns and equipped
to address them effectively.

One of our most transformative projects this year has been the planning and development of the Multi-Agency Regional Resiliency Center (MARRC) . This state -of-the-art facility will include a 140,000 -square-foot event center, a 23,000 -square-foot emergency operations center, a 7,000 -square-foot culinary kitchen, and a 15,000 to 20,000 -square-foot energy center, which will be powered by renewable h ydrogen. The MARRC will enhance our emergency preparedness, providing a centralized location for disaster response and community support. This project demonstrates our dedication to creating a resilient and sustainable future for Lancaster. The estimated total cost of the project is over $100 million, DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 22 and we are proud to partner with numerous agencies and organizations to bring this vision to life. Construction is set to begin in the spring of 2024 and is expected to be completed by the end of 2025.

Inspired by the successful launch of the 1st Time Home
Buyer Program and the vitality of our business
community, as evidenced by numerous ribbon cuttings
and special events, we aim to stimulate economic
growth and housing affordability further. Our focus will include supporting local businesses, attracting new
investments, and implementing housing initiatives that
meet the diverse needs of Lancaster residents.

Recognizing the critical importance of environmental stewardship, our strategies will include continuing clean energy ventures, supporting sustainable transit solutions through AVTA, and promoting renewable energy projects that benefit our community and the planet. Lancaster is proud to continue its leadership in the
hydrogen energy sector. Building upon our
leadership role in the hydrogen sector, we
will expand partnerships and pursue
additional funding opportunities to
enhance Lancaster's position as a pioneer
in green hydrogen production . Our
continued collaboration with industry
leaders and the success of the Pacific
Hydrogen Alliance, as well as our
involvement with ARCHES, underscores our
dedication to clean energy innovation.

In the coming year, we will leverage technology to
improve city services, enhance the quality of life for our residents, and make Lancaster a model for innovative
city initiatives nationwide. This includes further
development of smart infrastructure, improving
connectivity, and advancing our smart city initiatives to create a more livable, efficient, and sustainable
community. PoppyFi, a free public Wi -Fi network, was
launched this year and will be rolled out at all City parks.

Reflecting on the success of our community engagement efforts and special events, we are committed to fostering a more connected and inclusive Lancaster. Our initiatives will focus DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 23 on expanding community outreach, supporting local events celebrating our city's diversity, and creating opportunities for meaningful public participation in city governance. City events surpassed previous years and are targeted to continue growing. Our Lan caster Community Center served over 12,000 community members. Rawley Duntley Park, Mariposa Park, El Dorado Park, and more are undergoing significant renovations. This year, the City unveiled new hardcourts at Sgt. Steve Owen Memorial Park and a new record ing studio – Studio 606.

With healthy reserves, a balanced budget, and a thriving economy, the City is ideally positioned to implement this aspirational vision for Lancaster's future. Together, we will continue to build a City known for its economic and environmental sustainabilit y, commitment to design excellence, and relentless innovation.

To a future filled with promise,

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 24

ORGANIZATIONAL

STRUCTURE
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CITYWIDE ORGANIZATIONAL STRUCTURE
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BUDGET OVERVIEW
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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 27 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 the 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 includes 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 project (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 Council. 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.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 28 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 mad e to the budget at this time. The second Council meeting in June, the Council formally adopts the budget with a roll call vote by Resolution. The budget then becomes effective the beginning of the fiscal year, which starts July 1. It is the policy 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 if the total appropriation for that fund remains the same. An increase to the total budget appropriation above the City Manager’s contract authority requires Council approval.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 29

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 expec t (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 encumbrances (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 budget s. 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 Propositio n 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 adj usted 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 th e 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.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 30 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.

Allocating the Cost of Services
The City allocates administrative costs among the services and funds that benefit from those activities. The City commissions a full and detailed cost allocation study on a regular basis to ensure utilization of the appropriate allocation amounts for distr ibution 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 thr ough 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 where cumulative expenditures exceed cumulative revenues. The working capital reserve funds will be held in the fund 101 - General 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 120 – Employee Benefits.

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 are surplus year-end 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.

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 31

d. Business Opportunity/ Pension Resiliency 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 time to time. This amount may be replenished either from surplus revenues that are surplus at year end or gains from enterprise opportunities. Additionally, this reserve can be used to fund any significate increases in pension costs caused by poor investment performance of the CALPERS investment pool. The Business Opportunity/Pension Resiliency reserves will be held and tracked in Fund 141.

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 discret ion 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 Plan 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 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 32 Council has formally established this reserve at 40% 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 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 Poppy Festival , 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 program. • 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 developer • 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’s 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 principals will continue to be the number one priority, followed closely by ensuring that funds will be available 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.

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 33

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 n Annual Comprehensive Financial Report ( ACFR) each year in accordance with Generally Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting 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 . T his 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.

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 34

REVENUE
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 35 Revenues

REVENUES BY CATEGORY

REVENUE CATEGORY FY 2023 ACTUALS FY 2024 BUDGET FY 2025 BUDGET TAXES 101,766,310 99,328,625 103,194,973 CHARGES FOR SERVICES 76,363,759 81,589,031 89,200,723 GRANTS 8,642,006 74,072,971 47,969,371 FROM OTHER FUNDS 37,853,877 35,282,862 35,776,479 FROM OTHER AGENCIES 18,461,048 32,958,487 30,752,042 FEES 12,291,549 11,235,551 11,150,772 RETURN ON INVESTMENTS 5,092,858 2,334,725 7,235,209 PERMITS AND LICENSES 6,234,961 4,822,800 5,821,200 OTHER 1,973,517 1,623,674 1,536,847 FINES 1,211,337 1,903,114 1,534,000 Grand Total 269,891,222 345,151,839 334,171,616

TAXES
29%

CHARGES FOR SERVICES
24%
GRANTS
21%

FROM OTHER FUNDS
10%

FROM OTHER AGENCIES
10%
FEES
3% PERMITS AND LICENSES
1%

RETURN ON INVESTMENTS
1%
FINES
OTHER
0%
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 36

REVENUES BY FUND TYPE

FUND TYPE FY 2023 ACTUALS FY 2024 BUDGET FY 2025 BUDGET GENERAL FUNDS 116,538,560 111,289,561 116,017,931 SPECIAL REVENUE FUNDS 36,976,167 123,252,445 94,614,451 ENTERPRISE FUNDS 73,734,151 76,724,540 84,975,300 MAINTENANCE FUNDS 16,691,777 15,513,508 15,813,547 INTERNAL SERVICE FUNDS 18,556,573 13,258,317 14,566,116

LANCASTER FINANCE
AUTHORITY 4,219,144 3,953,841 3,767,181

LANCASTER HOUSING
AUTHORITY 578,431 85,628 3,667,090 DEVELOPER FEE FUNDS 2,596,419 1,074,000 750,000 Grand Total 269,891,222 345,151,839 334,171,616

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 37

CITYWIDE REVENUE DETAIL

FUND NAME DESCRIPTION FY 2023 ACTUALS FY 2024 BUDGET FY 2025 BUDGET 101 - GENERAL FUND

PROPERTY TAXES -
UNSECURED 19,070,441 19,968,659 20,948,350

PROPERTY TAXES -
SECURED 10,691,826 9,199,240 10,680,000
PROPERTY TAX TRANSFER 659,695 750,000 600,000

TRANSIENT OCCUPANCY
TAX 2,676,338 2,730,000 2,401,882
SALES AND USE TAX 27,547,477 26,861,000 27,114,607
MEASURE LC SALES TAX 21,682,349 20,837,000 21,404,000
VEHICLE IN-LIEU FEE 180,915 130,000 220,000

OTHER AGENCY FEE
ADMIN 51,152 - -
LEGAL SETTLEMENTS - 126,148 80,000
INTER-FUND TRANSFERS IN 1,812,462 993,851 900,000
C. O. P. S. REVENUE 395,434 568,711 500,000

ASES AFTERSCHOOL
PROGRAM 1,026,488 175,255 -

PUBLIC SAFETY-ADMIN
CITATION - 1,000 4,000
PARKING VIOLATION FINES 488,288 906,949 850,000
IMPOUND FEES 49,440 51,454 35,000

CODE ENFORCEMENT
FINES 102,872 215,000 45,000
INTEREST INCOME 2,543,936 1,232,079 3,232,079

FORMER ED LAND RENTAL
INCOME 287,759 - 270,284
NET SWEEP INTEREST (38,779) 36,000 -
INTEREST - UNREALIZED (60,461) 603,586 -
NOTE RECV REVENUE 279,500
FILMING PERMIT FEES 16,111 41,100 41,100

MC-PRIMARY
LICENSE/RENEWAL FEE 9,306 10,400 12,000

MC - RETAIL DELIVERY
SURCHARGE - - 250,000

MC-PRIMARY LIC SITE REG
FEE (238,014) 40,000 40,000

MC - CULTIVATION
SURCHARGE 80,011 55,000 80,000

MC - MANUFACTURING
SURCHARGE 83,660 60,000 60,000

MC - CONDITIONAL USE
PERMIT - 25,000 5,000
PEG FEES 179,984 345,845 345,845
FRANCHISES 7,451,316 9,273,079 9,273,000
PLANNING AND ZONE FEES 658,754 450,000 670,000

PLANNING - LANDSCAPE
FEES 2,790 11,000 31,000

PLANNING - PLAN/BLDG
PLAN REV 23,593 35,000 35,000
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 38 FUND NAME DESCRIPTION FY 2023 ACTUALS FY 2024 BUDGET FY 2025 BUDGET 101 - GENERAL FUND

PLANNING - GENERAL
PLAN MAINT 41,453 30,000 30,000

PW OTHER
REIMBURSEMENTS 13,985 - -

SB1186-DISABLTY ACCESS
BL FEE 30,305 25,000 25,000

TOBACCO LICENSE-
PROCESS FEE 6,616 7,700 7,700

RENTAL HOUSING BUSINESS
LIC 92,928 76,000 100,000

RENTAL HOUSING
INSPECTION FEE 51,201 47,000 20,000

MOBILE HOME INSPECTION
FEE 6,272 6,000 6,000
TAXI AND TOW LICENSE FEE 4,141 3,000 3,000
APPEALS 2,752 2,000 2,000
PLUMBING PERMIT FEES 54,853 56,000 56,000
BUILDING AND SAFETY FEES 1,807,490 1,200,000 1,700,000
ELECTRICAL PERMIT FEES 766,248 680,000 680,000
MECHANICAL PERMIT FEES 70,149 71,000 71,000

GRADING PLAN CHECK
FEES 253,445 170,000 170,000
TRAFFIC PLAN CHECK FEES 90,505 60,000 60,000

ENGRNG FEES - PERMITS
AND MISC 1,664,416 700,000 700,000
ENGINEERING ADD'L FEES 78,900 40,000 40,000

ENGINEERING FEES - TR & P
MAPS 190,679 166,000 166,000
INSPECTION FEES 42,906 78,927 278,927
BUSINESS PERMITS 860,644 775,000 900,000
ADMISSIONS/TICKETS 1,287,329 992,600 925,000
FACILITY FEE - - 20,000
RENTAL STAFF LABOR 126,327 64,200 89,000

RENTAL
INDOOR/OUTDOOR 382,209 306,900 237,000
RENTAL EQUIPMENT 2,246 2,000 1,000
RENTAL CLEANING 39 2,650 250
MISCELLENOUS RENTALS 107,192 37,000 4,500

PARCS
ACTIVITY/PROGRAM 879,318 591,525 593,025
DONATION 5,493 45,500 5,000
VENDOR SPACE - 120,000 106,600
PARKING REVENUE 49,541 40,000 20,000

MERCHANDISE/SOUVENIO
URS 2,188 23,500 17,000

MOAH - STAFF FEES - - -
CONCESSION / LEASE FEES 462,035 855,020 769,740

INSURANCE FOR FACILITY
RENTAL 2,531 15,000 -
SPECIAL EVENT REVENUE 404 - -
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 39 FUND NAME DESCRIPTION FY 2023 ACTUALS FY 2024 BUDGET FY 2025 BUDGET 101 - GENERAL FUND

COMMUNITY CENTER
PROGRAMS 32,368 - -

OTHER PRKS REVENUE AND
REIMB 19,312 - -
SPONSORSHIP REVENUE - 146,906 150,000
IMPACT FEE REVENUE 1,238,540 40,000 40,000
IMPACT FEE - OPEN SPACE 145,217 - -
MISCELLANEOUS 413,224 250,750 -

WASTE MGMT COMMUNITY
PROGRAMS - 45,000 45,000
CREDIT CARD CHARGES 8,855 46,010 9,950

PUBLICATIONS AND
COPIES 3 500 -

INSURANCE
REIMBURSEMENTS 1,034,325 1,034,325 -

PASSPORT EXECUTION FEE - - -
PUBLIC WORKS SERVICES 3,146 3,000 -
E WASTE RECYCLING 33,337 17,000 17,000

INCUBATOR RENTAL
INCOME 286,008 65,004 55,284

PW SHARED
INFRASTRUCTURE SPACE 14,663 14,190 14,190

OVERHEAD
REIMBURSEMENT 5,256,786 6,314,525 6,642,629

COVID STAND STRONG
LOAN REPAYM 8,090 - -

WM CONTRACT FEES
AB939 77,359 200,000 800,000

AUTO MALL EXPENSE

REIMBURSEMNT

8,404 - -

CODE ENF-CRT ORDERED
REST

2,506 - -
101 - GENERAL FUND Total 115,733,523 111,199,088 115,705,942 111 - FLEET ISF INTER-FUND TRANSFERS IN 17,628 531,430 -

SALE OF SURPLUS
PROPERTY 256,272 70,698 -

OTHER FINANCING
SOURCES 888,875 - -
ISF COST ALLOCATION 3,768,521 1,616,490 2,574,238
111 - FLEET ISF Total 4,931,295 2,218,618 2,574,238
112 - INFORMATION
TECHNOLOGY ISF INTER-FUND TRANSFERS IN 3,606,937 1,615,851 1,083,670 ISF COST ALLOCATION 4,289,251 4,007,252 4,636,321
112 - INFORMATION TECHNOLOGY ISF Total 7,896,188 5,623,103 5,719,991 113 - GENERAL LIABILITY ISF INTER-FUND TRANSFERS IN 619,017 579,402 579,403 ISF COST ALLOCATION 5,110,073 4,837,194 5,692,484
113 - GENERAL LIABILITY ISF Total 5,729,090 5,416,596 6,271,887 120 - EMPLOYEE BENEFITS INTER-FUND TRANSFERS IN 802,700 90,473 311,989 MISCELLANEOUS 2,337 - -
120 - EMPLOYEE BENEFITS Total 805,037 90,473 311,989
200 - LOCAL GRANTS - OTHER INTEREST INCOME 218 - -
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 40 FUND NAME DESCRIPTION FY 2023 ACTUALS FY 2024 BUDGET FY 2025 BUDGET 200 - LOCAL GRANTS - OTHER Total 218 - -
201 - AQMD INTER-FUND TRANSFERS IN 26,750 - -

AB 2766 AIR QUALITY-
GRANT REV 112,875 - 17,750
GRANT REVENUE - 99,810 -
201 - AQMD Total 139,625 99,810 17,750
202 - LA COUNTY
REIMBURSEMENT GRANT REVENUE 467,712 4,436,769 1,499,314 202 - LA COUNTY REIMBURSEMENT Total 467,712 4,436,769 1,499,314 203 - PARK BOND LICENSES & PERMITS - 40,000 -

IMPACT FEE - DWELLING
UNIT 161,464 - -
203 - PARK BOND Total 161,464 40,000 -
210 - MEASURE A INTEREST INCOME - - -
GRANT REVENUE - 1,603,725 -
210 - MEASURE A Total - 1,603,725 -
211 - MEASURE M

LACMTA LOCAL RETURN
REVENUE 2,984,100 3,569,278 3,438,178
INTEREST INCOME 30,540 10,000 10,000
INTEREST - UNREALIZED (1,629) 744,292 62,024
211 - MEASURE M Total 3,013,011 4,323,570 3,510,202
212 - MEASURE R - HIGHWAY

LACMTA LOCAL RETURN

REVENUE - - -
GRANT REVENUE - 26,713,998 32,681,641
212 - MEASURE R - HIGHWAY Total - 26,713,998 32,681,641 213 - METRO - LOCAL INTER-FUND TRANSFERS IN 45,493 - -
GRANT REVENUE 2,121,789 1,460,390 1,361,561
213 - METRO - LOCAL Total 2,167,281 1,460,390 1,361,561 214 - GAS TAX GAS TAX REVENUE 4,416,714 4,709,726 4,792,087 INTER-FUND TRANSFERS IN 7,107,105 10,018,879 9,203,564
INTEREST INCOME 159,608 - -
INTEREST - UNREALIZED (1,104) - -

PW OTHER
REIMBURSEMENTS - 1,032 -
ASSESSMENT REVENUE 4,071 - -

GEN GOV - OVERHEAD
REIMB 2,702 - -

OVERHEAD
REIMBURSEMENT - 240 -
214 - GAS TAX Total 11,689,095 14,729,877 13,995,651
215 - GAS TAX - SB 1

ROAD & REHAB
MAINTENANCE 3,939,018 4,276,849 4,517,025
215 - GAS TAX - SB 1 Total 3,939,018 4,276,849 4,517,025 216 - TDA 3

LACMTA LOCAL RETURN
REVENUE 201,185 - -
TDA ARTICLE 3 - 204,932 178,032
216 - TDA 3 Total 201,185 204,932 178,032
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 41 FUND NAME DESCRIPTION FY 2023 ACTUALS FY 2024 BUDGET FY 2025 BUDGET 217 - TDA 8

LACMTA LOCAL RETURN

REVENUE - - -
TDA ARTICLE 8 - 12,071,326 10,663,722
217 - TDA 8 Total - 12,071,326 10,663,722
218 - PROPOSITION A

LACMTA LOCAL RETURN
REVENUE 4,241,614 5,302,428 4,876,484
INTEREST INCOME 111,811 14,040 14,040
INTEREST - UNREALIZED (1,532) - -
218 - PROPOSITION A Total 4,351,892 5,316,468 4,890,524 219 - PROPOSITION B INTEREST INCOME 133 - -
INTEREST - UNREALIZED (103) - -
219 - PROPOSITION B Total 30 - -
220 - PROPOSITION C

LACMTA LOCAL RETURN
REVENUE 3,518,298 4,199,151 4,044,915
INTEREST INCOME 202,350 18,000 18,000
INTEREST - UNREALIZED (2,683) - -
220 - PROPOSITION C Total 3,717,964 4,217,151 4,062,915 222 - SURFACE
TRANSPORTATION PROGRAM GRANT REVENUE (340) 682,900 491,598 222 – SURFACE TRANSPORTATION PROGRAM (340) 682,900 491,598 223 - OFFICE OF TRAFFIC

SAFETY INTEREST INCOME - - -
GRANT REVENUE - 61,250 -
223 - OFFICE OF TRAFFIC SAFETY Total - 61,250 -
224 - RECYCLING INTER-FUND TRANSFERS IN

4,259 - -

INTEREST INCOME
7,909 - -

INTEREST - UNREALIZED
(204) - -
GRANT REVENUE 174,362 658,975 326,115
224 - RECYCLING Total 186,326 658,975 326,115
225 - MEASURE R

LACMTA LOCAL RETURN
REVENUE 2,637,963 3,149,363 3,033,686
INTEREST INCOME 14,029 20,500 20,500
INTEREST - UNREALIZED (879) - -
GRANT REVENUE 1,026,249 - -
225 - MEASURE R Total 3,677,362 3,169,863 3,054,186
230 - STATE GRANTS - OTHER
Total INTER-FUND TRANSFERS IN 48,754 - -
GRANT REVENUE 216,200 22,425,663 4,964,176
230 - STATE GRANTS - OTHER Total 264,954 22,425,663 4,964,176 300 - FEDERAL GRANTS - OTHER INTER-FUND TRANSFERS IN 9,764 - - GRANT REVENUE 1,400,674 7,956,288 4,377,559
300 - FEDERAL GRANTS - OTHER Total 1,410,438 7,956,288 4,377,559 301 - HOMELAND SECURITY

CODE ENFORCEMENT
FINES 172,797 160,000 100,000
MISCELLANEOUS 38,316 100,000 -
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 42 FUND NAME DESCRIPTION FY 2023 ACTUALS FY 2024 BUDGET FY 2025 BUDGET 301 - HOMELAND SECURITY Total 211,113 260,000 100,000
310 - CDBG INTER-FUND TRANSFERS IN - - -
GRANT REVENUE 445,140 5,228,911 1,463,022

MISCELLANEOUS REVENUE - - -
310 - CDBG Total 445,140 5,228,911 1,463,022
312 - NEIGHBORHOOD
STABILIZATION INTER-FUND TRANSFERS IN 107,772 - -
312 - NEIGHBORHOOD
STABILIZATION GRANT REVENUE 206,500 - -
312 - NEIGHBORHOOD STABILIZATION 314,271 - -
313 - HOME GRANT INTER-FUND TRANSFERS IN 1,556 - -
GRANT REVENUE 17,027 2,000,000 724,611
313 - HOME GRANT Total 18,582 2,000,000 724,611
314 - LOW-MODERATE INCOME

HOUSING INTEREST INCOME - - -

FORMER ED LAND RENTAL
INCOME - 25,628 -
INTEREST - UNREALIZED 25,164 - -
GAIN ON ASSETS 241,320 10,000 3,385,832
LEASES - LAND 25,628 - 256,258
MISCELLANEOUS - 50,000 25,000
GRANT REVENUE 233,048 - -
314 - LOW-MODERATE INCOME HOUSING Total 578,431 85,628 3,667,090 410 - SIGNAL DEVELOPER FEES INTEREST INCOME - - -

IMPACT FEE - TRAFFIC
SIGNAL 252,592 84,000 -
410 - SIGNAL DEVELOPER FEES Total 252,592 84,000 -
411 - DRAINAGE DEVELOPER

FEES INTEREST INCOME - - -

IMPACT FEE - PLANNED
LOC DRNGE 1,371,218 450,000 450,000
411 - DRAINAGE DEVELOPER
FEES Total 1,371,218 450,000 450,000
412 - BIOLOGIAL IMPACT FEES INTEREST INCOME - - -
IMPACT FEE REVENUE 116,897 300,000 300,000
412 - BIOLOGIAL IMPACT FEES
Total 116,897 300,000 300,000
413 - URBAN STRUCTURES
IMPACT FEE IMPACT FEE REVENUE 50,414 - -
IMPACT FEE - PARK DEV 329,668 - -
413 - URBAN STRUCTURES IMPACT FEE Total 380,082 - -
414 - TRAFFIC IMPACT FEES INTEREST INCOME - - -
IMPACT FEE - TRAFFIC 302,661 200,000 -
414 - TRAFFIC IMPACT FEES Total 302,661 200,000 -
416 - STILL MEADOW LN SWR
ASSMNT DST PROPERTY TAXES - OTHERS 11,505 - -
416 - STILL MEADOW LN SWR ASSMNT DST Total 11,505 - -
420 - SEWER MAINTENANCE
DISTRICT PROPERTY TAXES - OTHERS 4,404,875 4,400,000 4,400,000 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 43 FUND NAME DESCRIPTION FY 2023 ACTUALS FY 2024 BUDGET FY 2025 BUDGET 420 - SEWER MAINTENANCE

DISTRICT

PW OTHER
REIMBURSEMENTS 1,592 - -
INSPECTION FEES 2,086 700 -

DEVELOPER IN-LIEU
PAYMENTS REV - 160,000 80,000
FOG APPLICATION FEE 11,879 6,500 110,000

FOG APPLICATION FEES - - -
FOG ANNUAL FEE 116,026 104,000 -
FOG - PLAN REVIEW 2,914 1,200 500
FRONTAGE FEES - - 1,000
FIRST YEAR ASSESSMENTS 51,909 - 15,000
MISCELLANEOUS REVENUE - 1,000 -
420 - SEWER MAINTENANCE
DISTRICT Total 4,591,281 4,673,400 4,606,500
421 - LANDSCAPE
MAINTENANCE DISTRICT PROPERTY TAXES - OTHERS 1,980,924 1,950,000 2,047,423 INTER-FUND TRANSFERS IN 1,111,985 929,108 60,000

DEVELOPER IN-LIEU
PAYMENTS REV 57,632 - -

INSURANCE
REIMBURSEMENTS 3,300 - -
421 - LANDSCAPE MAINTENANCE DISTRICT Total 3,153,841 2,879,108 2,107,423 422 - LIGHTING MAINTENANCE
DISTRICT PROPERTY TAXES - OTHERS 6,148,331 5,750,000 6,354,730 INTEREST INCOME 329 - -

INSURANCE FOR FACILITY
RENTAL 32,599 - -

DEVELOPER IN-LIEU
PAYMENTS REV - 78,000 78,000
FIRST YEAR ASSESSMENTS 57,043 - 15,000
MAINT-INSURANCE REIMB 103,516 - -
422 - LIGHTING MAINTENANCE DISTRICT Total 6,314,817 5,828,000 6,447,730 423 - DRAINAGE MAINT
DISTRICT PROPERTY TAXES - OTHERS 2,106,189 2,038,000 2,176,894 INTER-FUND TRANSFERS IN 422,941 - 360,000

DEVELOPER IN-LIEU
PAYMENTS REV - 95,000 95,000
FIRST YEAR ASSESSMENTS 75,708 - 20,000
423 - DRAINAGE MAINT DISTRICT Total 2,604,838 2,133,000 2,651,894 424 - RECYCLED WATER FUND INTER-FUND TRANSFERS IN 197,375 194,486 180,000 RECYCLED WATER SALES 159,286 125,000 125,000
424 - RECYCLED WATER FUND Total 356,661 319,486 305,000 500 - LANCASTER POWER
AUTHORITY INTEREST INCOME 313 - -

LCE ENERGY GENERATION
REV - 1,911,335 -

POWER PURCHASE
REVENUE 1,910,499 - 1,600,000
500 - LANCASTER POWER AUTHORITY Total 1,910,812 1,911,335 1,600,000 501 - LANCASTER CHOICE
ENERGY DONATION - - 2,000
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 44 FUND NAME DESCRIPTION FY 2023 ACTUALS FY 2024 BUDGET FY 2025 BUDGET 501 - LANCASTER CHOICE
ENERGY MISCELLANEOUS 1,022,489 - -

LCE ENERGY GENERATION
REV 67,233,857 73,755,605 83,266,180
S-POWER GENERATION 1,241,877 1,005,600 -
EV CHARGING STATION 37,323 32,000 33,500

LCE SMART CHOICE
REVENUE 74,120 - 73,620
GRANT REVENUE 2,212,681 - -
MISCELLANEOUS REVENUE - 20,000 -
501 - LANCASTER CHOICE ENERGY Total 71,823,339 74,813,205 83,375,300 530 - LANCASTER FINANCING
AUTHORITY INTER-FUND TRANSFERS IN 3,484,047 3,553,681 3,552,181 INTEREST INCOME 735,097 215,000 215,000

OTHER FINANCING
SOURCES - 185,160 -
530 - LANCASTER FINANCING AUTHORITY Total 4,219,144 3,953,841 3,767,181 601 - AVAQMD MISCELLANEOUS REVENUE 404,625 1,029,244 1,424,847 601 - AVAQMD Total 404,625 1,029,244 1,424,847
850 - CFD 21-1 PUBLIC
SERVICES PROPERTY TAXES - OTHERS - 5,000 5,000
850 - CFD 21-1 PUBLIC SERVICES Total - 5,000 5,000
Grand Total 269,891,222 345,151,839 334,171,616

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 45

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DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 46

EXPENDITURES
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 47 Expenditures

EXPENDITURES BY CATEGORY (INCLUDING

TRANSFERS)

EXPENSE CATEGORY FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET SALARIES & BENEFITS 53,946,836 54,523,984 60,753,861 OPERATING EXPENDITURES 134,512,416 145,312,210 154,021,359 SHERIFF CONTRACT 30,000,475 32,441,022 33,812,284 DEBT SERVICE & CAPITAL OUTLAY 58,997,589 221,839,235 17,227,471 TRANSFERS 18,856,691 18,507,162 16,230,806 Grand Total 296,314,007 472,623,613 282,045,781

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 48

CITYWIDE EXPENDITURES DETAIL

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET
101 - GENERAL FUND
1000 - CITY

ADMINISTRATION SALARIES & BENEFITS FULL-TIME SALARIES

890,689

839,496

829,456

OVER-TIME SALARIES

1,373

2,000

TEMPORARY SALARIES

168,252

90,000

40,000

HEALTH/DENTAL

INSURANCE

99,935

124,269

133,756

LIFE INSURANCE

1,301

939

ACCIDENTAL DEATH

DISMEMBER

224

214

LT/ST DISABILITY

4,341

3,018

FICA/MEDICARE

15,748

12,027

CALPERS RETIREMENT

285,627

246,351

265,258

WORKERS'

COMPENSATION

31,177

36,770

36,330

DEFERRED

COMPENSATION

63,597

63,387

48,879

UNEMPLOYMENT

3,162

3,318

FRINGE BENEFITS

20,580

SALARIES & BENEFITS
Total

1,593,052

1,422,852

1,397,412

OPERATING

EXPENDITURES POSTAGE

179

1,350

350

SPECIAL ACTIVITY SUPPLIES

46,999

53,000

40,000

FUEL

84 2,977

EMERGENCY SUPPLIES

9,195

165,971

35,972

CHARITABLE

CONTRIBUTIONS

70,000

NON-CAPITAL EQUIPMENT

54,000

15,000

COMPUTERS HARDWARE

262,409

138,937

183,120

DUES & MEMBERSHIPS

112,613

173,600

133,600

GENERAL LIABILITY

124,316

112,653

215,643

PROFESSIONAL/TECHNICAL

SERVICE

586,232

940,166

300,000
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 49

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

ADVERTISING

2,035

13,500

3,500

SPONSORSHIP EXPENSE

12,161

255,512

150,000

PRINTING/BINDING

215

REPAIR & MAINTENANCE

SERVICES

8,180

MEETINGS &

CONFERENCES

79 24,195

20,000

TRAVEL/MILEAGE

REIMBURSEMENT

58,334

162,505

20,000

TRAINING

7,175

6,000

OPERATING
EXPENDITURES Total

1,233,762

2,113,595

1,213,969

1000 - CITY
ADMINISTRATION Total

2,826,814

3,536,447

2,611,381

1100 - CITY COUNCIL SALARIES & BENEFITS SALARIES- OTHER

43,275

42,300

45,000

HEALTH/DENTAL

INSURANCE

244,481

234,131

308,807

LIFE INSURANCE

495

714

ACCIDENTAL DEATH

DISMEMBER

86 -

120

FICA/MEDICARE

1,246

1,262

CALPERS RETIREMENT

13,530

14,258

6,102

WORKERS'

COMPENSATION

2,427

3,692

3,811

UNEMPLOYMENT

248

348

FRINGE BENEFITS

2,352

SALARIES & BENEFITS
Total

305,787

296,733

366,163

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

856

5,000

3,000

POSTAGE

550

SPECIAL ACTIVITY SUPPLIES

83,719

68,203

165,000

FUEL

1,013

335

2,977

VEHICLE OPERATIONS

8,978

1,002

4,504

COMPUTERS HARDWARE

540

2,373
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 50

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

DUES & MEMBERSHIPS

1,241

11,000

13,000

PROFESSIONAL/TECHNICAL

SERVICE

260,837

375,047

375,000

ADVERTISING

70,825

72,000

50,000

PRINTING/BINDING

27 554

554

LEGAL SERVICES

952,247

900,000

REPAIR & MAINTENANCE

SERVICES

8,978

TELEPHONE

6,000

MEETINGS &

CONFERENCES

3,000

TRAVEL/MILEAGE

REIMBURSEMENT

9,400

23,839

20,000

TRAINING

1,332

2,005

2,505

OPERATING
EXPENDITURES Total

1,397,015

1,477,513

1,557,441

1100 - CITY COUNCIL
Total

1,702,802

1,774,246

1,923,604

1200 - CITY CLERK SALARIES & BENEFITS FULL-TIME SALARIES

322,884

559,362

463,007

OVER-TIME SALARIES

134

750

TEMPORARY SALARIES

14,848

63,040

8,040

HEALTH/DENTAL

INSURANCE

51,011

90,000

85,917

LIFE INSURANCE

515

564

ACCIDENTAL DEATH

DISMEMBER

89 -

129

LT/ST DISABILITY

1,465

1,780

FICA/MEDICARE

4,886

6,714

CALPERS RETIREMENT

102,604

164,210

148,068

WORKERS'

COMPENSATION

9,721

24,500

20,280

DEFERRED

COMPENSATION

16,144

42,210

23,150

RETIREE HEALTH SAVINGS

10,247

13,268

UNEMPLOYMENT

981

1,852
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 51

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

FRINGE BENEFITS

13,834

SALARIES & BENEFITS
Total

535,529

957,906

773,519

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

1,745

4,975

6,975

POSTAGE

150

ELECTIONS EXPENSE

1,235

450,000

20,000

COMPUTERS HARDWARE

103,469

69,563

124,138

DUES & MEMBERSHIPS

675

859

GENERAL LIABILITY

57,387

77,709

66,385

MISC EXPENSES

6,950

11,953

18,000

PROFESSIONAL/TECHNICAL

SERVICE

209,079

130,000

150,000

ADVERTISING

29,569

85,000

20,000

PRINTING/BINDING

353

MEETINGS &

CONFERENCES

8,300

5,000

TRAVEL/MILEAGE

REIMBURSEMENT

270

TRAINING

399

500

OPERATING
EXPENDITURES Total

410,509

839,632

412,630

1200 - CITY CLERK Total

946,037

1,797,538

1,186,149

1300 - LEGAL SERVICES SALARIES & BENEFITS FULL-TIME SALARIES

192,528

196,429

HEALTH/DENTAL

INSURANCE

15,991

18,000

LIFE INSURANCE

269

ACCIDENTAL DEATH

DISMEMBER

46 -

LT/ST DISABILITY

771

FICA/MEDICARE

2,767

CALPERS RETIREMENT

57,007

57,665

WORKERS'

COMPENSATION

5,542

8,604

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 52

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

DEFERRED

COMPENSATION

9,626

15,850

RETIREE HEALTH SAVINGS

6,863

UNEMPLOYMENT

559

FRINGE BENEFITS

4,730

SALARIES & BENEFITS
Total

291,969

301,278

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

750

100

POSTAGE

500

100

COMPUTERS HARDWARE

11,109

19,423

DUES & MEMBERSHIPS

2,309

2,500

GENERAL LIABILITY

19,126

16,927

2,777

PROFESSIONAL/TECHNICAL

SERVICE

178,916

91,744

50,000

LEGAL SERVICES

59,256

MEETINGS &

CONFERENCES

1,522

1,000

TRAVEL/MILEAGE

REIMBURSEMENT

710

1,000

OPERATING
EXPENDITURES Total

213,693

193,100

112,233

1300 - LEGAL SERVICES
Total

505,662

494,378

112,233

1400 - HUMAN

RESOURCES SALARIES & BENEFITS FULL-TIME SALARIES

721,837

1,015,597

1,144,770

OVER-TIME SALARIES

1,010

TEMPORARY SALARIES

170,371

120,000

100,000

HEALTH/DENTAL

INSURANCE

140,411

171,000

193,316

LIFE INSURANCE

1,186

1,379

ACCIDENTAL DEATH

DISMEMBER

205

315

LT/ST DISABILITY

4,514

5,510

FICA/MEDICARE

13,239

16,599

CALPERS RETIREMENT

248,828

298,145

366,095
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 53

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

WORKERS'

COMPENSATION

26,292

44,483

50,141

DEFERRED

COMPENSATION

36,084

74,658

57,239

RETIREE HEALTH SAVINGS

20,834

35,270

UNEMPLOYMENT

2,692

4,579

FRINGE BENEFITS

26,533

SALARIES & BENEFITS
Total

1,387,502

1,750,416

1,975,212

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

2,764

5,000

8,000

POSTAGE

482

250

SPECIAL ACTIVITY SUPPLIES

87,129

94,312

50,000

NON-CAPITAL EQUIPMENT

7,195

COMPUTERS HARDWARE

367,985

115,854

378,388

DUES & MEMBERSHIPS

425

11,000

6,000

GENERAL LIABILITY

174,129

170,336

212,372

RECRUITMENT EXPENSE

72,960

51,810

40,000

GOVERNMENT

FEES/LICENSES

5,638

MISC EXPENSES

4,864

PROFESSIONAL/TECHNICAL

SERVICE

461,276

507,175

260,000

PRINTING/BINDING

400

REPAIR & MAINTENANCE

SERVICES

2,210

MEETINGS &

CONFERENCES

4,056

5,000

TRAVEL/MILEAGE

REIMBURSEMENT

1,074

TUITION REIMBURSEMENT

18,586

41,414

50,000

TRAINING

225,117

50,000

25,000

PUBLICATIONS/JOURNALS

5,000

OPERATING
EXPENDITURES Total

1,419,776

1,068,664

1,040,010
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 54

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

1400 - HUMAN
RESOURCES Total

2,807,278

2,819,080

3,015,222

1500 -

COMMUNICATIONS SALARIES & BENEFITS FULL-TIME SALARIES

555,164

565,723

425,114

OVER-TIME SALARIES

68 -

TEMPORARY SALARIES

97,280

100,734

100,000

HEALTH/DENTAL

INSURANCE

75,278

90,000

75,612

LIFE INSURANCE

802

477

ACCIDENTAL DEATH

DISMEMBER

138

109

LT/ST DISABILITY

2,452

1,747

FICA/MEDICARE

9,394

6,164

CALPERS RETIREMENT

176,913

166,077

135,950

WORKERS'

COMPENSATION

18,176

24,779

18,620

DEFERRED

COMPENSATION

26,708

41,978

21,256

RETIREE HEALTH SAVINGS

16,680

11,100

UNEMPLOYMENT

1,895

1,700

FRINGE BENEFITS

14,017

SALARIES & BENEFITS
Total

980,948

1,003,308

797,850

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

2,278

7,000

3,000

POSTAGE

74,186

85,000

SPECIAL ACTIVITY SUPPLIES

17,323

45,693

50,000

NON-CAPITAL EQUIPMENT

61,559

58,959

COMPUTERS HARDWARE

118,959

79,110

118,978

DUES & MEMBERSHIPS

7,805

18,964

5,964

GENERAL LIABILITY

95,628

77,692

66,352

PROFESSIONAL/TECHNICAL

SERVICE

295,698

431,230

427,730

ADVERTISING

103,769

126,990

126,990
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 55

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

PRINTING/BINDING

134,739

555,337

381,737

TRAVEL/MILEAGE

REIMBURSEMENT

234

19,856

TRAINING

14,362

15,000

OPERATING
EXPENDITURES Total

864,981

1,523,431

1,359,566

TRANSFERS

INTER-FUND TRANSFERS
OUT

57,400

TRANSFERS Total

57,400

1500 -
COMMUNICATIONS Total

1,845,929

2,584,139

2,157,416

1510 - LANCASTER TV SALARIES & BENEFITS TEMPORARY SALARIES

11,486

58,200

FICA/MEDICARE

167

CALPERS RETIREMENT

118

WORKERS'

COMPENSATION

331

UNEMPLOYMENT

33 -

SALARIES & BENEFITS
Total

12,134

58,200

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

107

PEG EXPENSE

196,378

1,011,664

420,768

NON-CAPITAL EQUIPMENT

17,275

COMPUTERS HARDWARE

42 26,507

DUES & MEMBERSHIPS

500

PROFESSIONAL/TECHNICAL

SERVICE

443,198

311,957

600,000

ADVERTISING

34,967

65,000

PRINTING/BINDING

318

8,000

OPERATING
EXPENDITURES Total

675,010

1,440,903

1,094,268

DEBT SERVICE &

CAPITAL OUTLAY EQUIPMENT & FURNITURE

139,475

157,299

174,574

DEBT SERVICE &

CAPITAL OUTLAY
Total

139,475

157,299

174,574
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 56

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

1510 - LANCASTER TV
Total

826,619

1,656,402

1,327,042

1700 - FINANCE/IT

ADMINISTRATION SALARIES & BENEFITS FULL-TIME SALARIES

379,167

392,074

619,631

OVER-TIME SALARIES

4,018

5,000

TEMPORARY SALARIES

29,668

111,000

180,000

SALARIES- OTHER

524

HEALTH/DENTAL

INSURANCE

46,480

54,000

82,414

LIFE INSURANCE

526

713

ACCIDENTAL DEATH

DISMEMBER

91 -

163

LT/ST DISABILITY

1,987

2,292

FICA/MEDICARE

6,871

8,985

CALPERS RETIREMENT

135,012

115,100

198,156

WORKERS'

COMPENSATION

13,468

17,173

27,140

DEFERRED

COMPENSATION

26,178

30,814

36,561

RETIREE HEALTH SAVINGS

12,188

18,534

UNEMPLOYMENT

1,384

2,479

FRINGE BENEFITS

(40,780)

10,101

SALARIES & BENEFITS
Total

616,783

730,262

1,182,068

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

2,684

3,000

3,500

POSTAGE

213

400

1,000

COMPUTERS HARDWARE

111,931

98,736

120,280

DUES & MEMBERSHIPS

1,773

190

900

GENERAL LIABILITY

57,385

54,613

98,936

CASH VARIANCE

2 -

SERVICES

29,000

24,000

PROFESSIONAL/TECHNICAL

SERVICE

212,955

245,000

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 57

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

PRINTING/BINDING

113,334

185,132

MEETINGS &

CONFERENCES

6,000

10,000

TRAVEL/MILEAGE

REIMBURSEMENT

1,630

5,700

12,000

TRAINING

347

2,700

5,000

CREDIT CARD CHARGES

211,563

200,000

OPERATING
EXPENDITURES Total

713,818

630,471

660,748

1700 - FINANCE/IT ADMINISTRATION Total

1,330,601

1,360,733

1,842,815

1710 - ACCOUNTING SALARIES & BENEFITS FULL-TIME SALARIES

1,047,851

866,425

738,670

OVER-TIME SALARIES

6,053

2,000

2,400

TEMPORARY SALARIES

117,888

100,000

HEALTH/DENTAL

INSURANCE

174,814

126,000

128,195

LIFE INSURANCE

1,655

898

ACCIDENTAL DEATH

DISMEMBER

286

205

LT/ST DISABILITY

5,112

3,036

FICA/MEDICARE

17,542

10,711

CALPERS RETIREMENT

338,280

254,353

236,225

WORKERS'

COMPENSATION

34,612

37,949

32,354

DEFERRED

COMPENSATION

52,012

63,914

36,934

RETIREE HEALTH SAVINGS

27,382

20,035

UNEMPLOYMENT

3,546

2,955

FRINGE BENEFITS

21,453

SALARIES & BENEFITS
Total

1,827,033

1,472,094

1,212,616

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

2,426

3,500

COMPUTERS HARDWARE

113,391

86,454

145,458

DUES & MEMBERSHIPS

1,700

500
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 58

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

GENERAL LIABILITY

211,337

108,768

132,703

GOVERNMENT

FEES/LICENSES

1,700

PROFESSIONAL/TECHNICAL

SERVICE

231,251

294,468

250,000

MEETINGS &

CONFERENCES

75 7,300

TRAVEL/MILEAGE

REIMBURSEMENT

7,000

OPERATING
EXPENDITURES Total

558,480

510,890

532,161

1710 - ACCOUNTING
Total

2,385,513

1,982,984

1,744,778

1720 - TREASURY SALARIES & BENEFITS FULL-TIME SALARIES

101,494

430,068

329,227

OVER-TIME SALARIES

50 750

HEALTH/DENTAL

INSURANCE

21,217

72,000

75,971

LIFE INSURANCE

150

375

ACCIDENTAL DEATH

DISMEMBER

26 -

86 LT/ST DISABILITY

462

1,353

FICA/MEDICARE

1,604

4,774

CALPERS RETIREMENT

33,176

126,254

105,286

WORKERS'

COMPENSATION

3,174

18,837

14,420

DEFERRED

COMPENSATION

5,075

31,731

16,461

RETIREE HEALTH SAVINGS

1,730

7,720

UNEMPLOYMENT

320

1,317

FRINGE BENEFITS

10,703

SALARIES & BENEFITS
Total

168,479

690,343

556,990

OPERATING

EXPENDITURES COMPUTERS HARDWARE

45,706

29,528

20,718

DUES & MEMBERSHIPS

500

GENERAL LIABILITY

19,126

62,153

49,764

PROFESSIONAL/TECHNICAL

SERVICE

18,751

36,000

17,600
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 59

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

CREDIT CARD CHARGES

80,000

OPERATING
EXPENDITURES Total

83,583

207,681

88,582

1720 - TREASURY Total

252,061

898,024

645,572

1730 - PROCUREMENT SALARIES & BENEFITS FULL-TIME SALARIES

112,349

302,295

203,407

HEALTH/DENTAL

INSURANCE

20,200

54,000

47,839

LIFE INSURANCE

161

234

ACCIDENTAL DEATH

DISMEMBER

28 -

53 LT/ST DISABILITY

522

836

FICA/MEDICARE

1,625

2,949

CALPERS RETIREMENT

36,688

88,744

65,049

WORKERS'

COMPENSATION

3,234

13,241

8,909

DEFERRED

COMPENSATION

5,617

21,415

10,170

RETIREE HEALTH SAVINGS

3,309

4,200

UNEMPLOYMENT

326

814

FRINGE BENEFITS

7,498

SALARIES & BENEFITS
Total

184,061

487,193

344,462

OPERATING

EXPENDITURES COMPUTERS HARDWARE

81,830

28,346

DUES & MEMBERSHIPS

140

2,800

1,500

GENERAL LIABILITY

40,164

46,615

33,176

PRINTING/BINDING

1,500

MEETINGS &

CONFERENCES

1,500

TRAINING

1,620

OPERATING
EXPENDITURES Total

122,134

82,381

36,176

1730 - PROCUREMENT
Total

306,195

569,574

380,637

1800 - INFORMATION

TECHNOLOGY SALARIES & BENEFITS FULL-TIME SALARIES

5,393

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 60

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

HEALTH/DENTAL

INSURANCE

1,251

LIFE INSURANCE

7 -

ACCIDENTAL DEATH

DISMEMBER

1 -

LT/ST DISABILITY

23 -

FICA/MEDICARE

78 -

CALPERS RETIREMENT

1,767

WORKERS'

COMPENSATION

155

DEFERRED

COMPENSATION

270

RETIREE HEALTH SAVINGS

105

UNEMPLOYMENT

16 -

SALARIES & BENEFITS
Total

9,066

OPERATING

EXPENDITURES POSTAGE

46 -

SPECIAL ACTIVITY SUPPLIES

182

COMPUTERS HARDWARE

513

PROFESSIONAL/TECHNICAL

SERVICE

100

TELEPHONE

644

TRAVEL/MILEAGE

REIMBURSEMENT

4,871

OPERATING
EXPENDITURES Total

6,356

1800 - INFORMATION TECHNOLOGY Total

15,422

1900 - GENERAL

GOVERNMENT SALARIES & BENEFITS SALARIES (OFFSET)

(3,300,000)

(2,300,000)

FRINGE BENEFITS

155,000

SALARIES & BENEFITS
Total

(3,145,000)

(2,300,000)

OPERATING

EXPENDITURES

GOVERNMENT

FEES/LICENSES

99 -

MISC EXPENSES

550,553

BAD DEBT EXPENSE

577,037

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 61

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

PROFESSIONAL/TECHNICAL

SERVICE

115,982

2,000

MEETINGS &

CONFERENCES

100,000

OTHER FINANCING USES

12,545

OPERATING
EXPENDITURES Total

1,256,215

102,000

2,000

DEBT SERVICE &

CAPITAL OUTLAY DEBT SERVICES - PRIN

238,551

3,400,000

DEBT SERVICE &

CAPITAL OUTLAY
Total

238,551

3,400,000

TRANSFERS FLEET ISF

17,628

INFORMATION

TECHNOLOGY ISF

2,432,086

INTER-FUND TRANSFERS
OUT

2,350,182

2,633,716

999,444

TRANSFERS Total

4,799,896

2,633,716

999,444

1900 - GENERAL
GOVERNMENT Total

6,294,662

(409,284)

2,101,444

1990 - GEN GOV CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

4,222,430

DEBT SERVICE &

CAPITAL OUTLAY
Total

4,222,430

1990 - GEN GOV CAPITAL IMPROVEMENT Total

4,222,430

2000 - COMMUNITY

DEVELOPMENT SALARIES & BENEFITS FULL-TIME SALARIES

414,483

626,649

TEMPORARY SALARIES

200,000

228,771

HEALTH/DENTAL

INSURANCE

54,000

132,236

LIFE INSURANCE

740

ACCIDENTAL DEATH

DISMEMBER

169

LT/ST DISABILITY

3,297

FICA/MEDICARE

9,086

CALPERS RETIREMENT

121,678

200,401

WORKERS'

COMPENSATION

18,154

27,447

DEFERRED

COMPENSATION

31,266

38,081
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 62

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

RETIREE HEALTH SAVINGS

14,999

UNEMPLOYMENT

2,507

FRINGE BENEFITS

11,155

SALARIES & BENEFITS
Total

850,736

1,284,383

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

65,000

SPECIAL ACTIVITY SUPPLIES

85,000

COMPUTERS HARDWARE

53,679

94,785

GENERAL LIABILITY

46,615

82,939

MISC EXPENSES

2,765

ASSESSMENTS

250

PROFESSIONAL/TECHNICAL

SERVICE

597,235

200,308

MEETINGS &

CONFERENCES

80,447

71,908

OPERATING
EXPENDITURES Total

865,741

515,191

DEBT SERVICE &

CAPITAL OUTLAY PROPERTY ACQUISITION

375,000

DEBT SERVICE &

CAPITAL OUTLAY
Total

375,000

2000 - COMMUNITY DEVELOPMENT Total

2,091,477

1,799,574

2100 - PLANNING SALARIES & BENEFITS FULL-TIME SALARIES

939,625

1,117,834

1,184,549

OVER-TIME SALARIES

302

TEMPORARY SALARIES

14,512

SALARIES- OTHER

4,125

5,000

6,300

HEALTH/DENTAL

INSURANCE

175,943

162,000

199,967

LIFE INSURANCE

1,391

1,345

ACCIDENTAL DEATH

DISMEMBER

240

307

LT/ST DISABILITY

4,361

5,693
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 63

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

FICA/MEDICARE

14,076

17,176

CALPERS RETIREMENT

306,349

328,158

378,816

WORKERS'

COMPENSATION

28,122

48,961

51,883

DEFERRED

COMPENSATION

54,437

89,345

66,830

RETIREE HEALTH SAVINGS

30,205

36,097

UNEMPLOYMENT

2,850

4,738

FRINGE BENEFITS

28,669

SALARIES & BENEFITS
Total

1,576,536

1,779,967

1,953,701

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

4,996

4,150

9,085

POSTAGE

6,222

1,700

1,200

SPECIAL ACTIVITY SUPPLIES

208,524

FUEL

205

168

2,977

UNIFORMS

500

VEHICLE OPERATIONS

4,090

501

4,513

COMPUTERS HARDWARE

189,032

106,314

124,095

DUES & MEMBERSHIPS

3,310

GENERAL LIABILITY

153,004

139,845

149,291

GOVERNMENT

FEES/LICENSES

4,064

4,065

MISC EXPENSES

4,936

GRANT EXPENSE

3,914

PROFESSIONAL/TECHNICAL

SERVICE

27,602

726,495

166,450

ADVERTISING

40,156

50,000

40,000

PRINTING/BINDING

710

REPAIR & MAINTENANCE

SERVICES

4,090

MEETINGS &

CONFERENCES

13,445

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 64

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

TRAVEL/MILEAGE

REIMBURSEMENT

10,299

TRAINING

1,072

PUBLICATIONS/JOURNALS

220

OPERATING
EXPENDITURES Total

665,872

1,043,693

502,606

2100 - PLANNING Total

2,242,408

2,823,660

2,456,307

2200 - HOUSING SALARIES & BENEFITS FULL-TIME SALARIES

255,412

210,711

217,879

HEALTH/DENTAL

INSURANCE

41,312

36,000

38,473

LIFE INSURANCE

363

242

ACCIDENTAL DEATH

DISMEMBER

63 -

55 LT/ST DISABILITY

1,463

895

FICA/MEDICARE

3,548

3,159

CALPERS RETIREMENT

83,302

61,858

69,677

WORKERS'

COMPENSATION

7,423

9,229

9,543

DEFERRED

COMPENSATION

14,896

12,006

10,894

RETIREE HEALTH SAVINGS

3,738

2,370

UNEMPLOYMENT

749

872

FRINGE BENEFITS

5,211

SALARIES & BENEFITS
Total

412,268

335,015

354,060

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

400

POSTAGE

550

SPECIAL ACTIVITY SUPPLIES

145,000

FUEL

861

168

UNIFORMS

200

VEHICLE OPERATIONS

551

COMPUTERS HARDWARE

1,550

71,955

127,052
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 65

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

GENERAL LIABILITY

76,502

77,692

82,939

MEETINGS &

CONFERENCES

2,418

TRAINING

1,000

OPERATING
EXPENDITURES Total

81,331

297,516

209,992

DEBT SERVICE &

CAPITAL OUTLAY PROPERTY ACQUISITION

346,330

DEBT SERVICE &

CAPITAL OUTLAY
Total

346,330

2200 - HOUSING Total

493,599

978,861

564,052

2300 - BUILDING AND

SAFETY SALARIES & BENEFITS FULL-TIME SALARIES

1,012,261

1,096,377

1,143,934

OVER-TIME SALARIES

818

4,288

HEALTH/DENTAL

INSURANCE

163,050

180,000

184,719

LIFE INSURANCE

1,351

1,307

ACCIDENTAL DEATH

DISMEMBER

233

298

LT/ST DISABILITY

6,584

6,374

FICA/MEDICARE

16,068

16,587

CALPERS RETIREMENT

337,023

321,859

365,827

WORKERS'

COMPENSATION

31,971

48,021

50,104

DEFERRED

COMPENSATION

58,307

75,739

65,876

RETIREE HEALTH SAVINGS

23,567

23,833

UNEMPLOYMENT

3,228

4,576

FRINGE BENEFITS

29,086

SALARIES & BENEFITS
Total

1,654,462

1,755,370

1,863,435

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

3,777

5,000

4,500

POSTAGE

300

SPECIAL ACTIVITY SUPPLIES

100

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 66

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

FUEL

8,020

503

8,932

UNIFORMS

1,210

2,100

VEHICLE OPERATIONS

34,213

1,877

13,520

NON-CAPITAL EQUIPMENT

500

COMPUTERS HARDWARE

122,093

141,418

68,816

DUES & MEMBERSHIPS

4,367

GENERAL LIABILITY

210,381

155,383

165,879

PROFESSIONAL/TECHNICAL

SERVICE

105,694

429,496

100,000

PRINTING/BINDING

250

REPAIR & MAINTENANCE

SERVICES

34,213

MEETINGS &

CONFERENCES

4,350

OPERATING
EXPENDITURES Total

494,105

771,140

361,647

2300 - BUILDING AND
SAFETY Total

2,148,567

2,526,510

2,225,083

2400 - ECONOMIC

DEVELOPMENT SALARIES & BENEFITS FULL-TIME SALARIES

424,987

576,471

425,915

OVER-TIME SALARIES

1,001

TEMPORARY SALARIES

14,008

HEALTH/DENTAL

INSURANCE

76,493

90,000

66,211

LIFE INSURANCE

684

473

ACCIDENTAL DEATH

DISMEMBER

118

108

LT/ST DISABILITY

3,007

2,540

FICA/MEDICARE

6,368

6,176

CALPERS RETIREMENT

138,714

169,232

136,207

WORKERS'

COMPENSATION

12,636

25,249

18,655

DEFERRED

COMPENSATION

30,070

43,065

31,215

H.S.A. CONTRIBUTION

83 -

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 67

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

RETIREE HEALTH SAVINGS

13,492

11,168

UNEMPLOYMENT

1,286

1,704

FRINGE BENEFITS

15,223

SALARIES & BENEFITS
Total

722,948

919,240

700,371

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

1,766

1,000

POSTAGE

298

300

560

SPECIAL ACTIVITY SUPPLIES

902,852

424,481

202,960

COMPUTERS HARDWARE

293,851

75,978

67,851

DUES & MEMBERSHIPS

153,170

259,569

315,097

GENERAL LIABILITY

111,569

104,208

119,385

GRANT EXPENSE

160

PROFESSIONAL/TECHNICAL

SERVICE

70,605

173,010

67,500

SPONSORSHIP EXPENSE

5,000

PRINTING/BINDING

410

MEETINGS &

CONFERENCES

9,607

TRAVEL/MILEAGE

REIMBURSEMENT

10,969

TRAINING

430

OPERATING
EXPENDITURES Total

1,555,278

1,043,956

774,353

DEBT SERVICE &

CAPITAL OUTLAY PROPERTY ACQUISITION

540,000

DEBT SERVICE &

CAPITAL OUTLAY
Total

540,000

2400 - ECONOMIC DEVELOPMENT Total

2,278,226

2,503,196

1,474,724

2410 - COMMUNITY

PRESERVATION SALARIES & BENEFITS FULL-TIME SALARIES

352,587

HEALTH/DENTAL

INSURANCE

77,925

LIFE INSURANCE

433
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 68

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

ACCIDENTAL DEATH

DISMEMBER

99 LT/ST DISABILITY

1,449

FICA/MEDICARE

5,113

CALPERS RETIREMENT

112,756

WORKERS'

COMPENSATION

15,443

DEFERRED

COMPENSATION

17,629

RETIREE HEALTH SAVINGS

4,890

UNEMPLOYMENT

1,410

SALARIES & BENEFITS
Total

589,735

OPERATING

EXPENDITURES

OPERATING MATERIALS &
SUPPLIES - - 14,085

POSTAGE

500

SPECIAL ACTIVITY SUPPLIES

20,000

FUEL

7,443

VEHICLE OPERATIONS

11,260

GENERAL LIABILITY

66,352

PROFESSIONAL/TECHNICAL

SERVICE

245,000

LEGAL SERVICES

30,297

CODE/DEMOLITION

ACTIVITY

73,300

OPERATING
EXPENDITURES Total

468,236

2410 - COMMUNITY PRESERVATION Total

1,057,971

2600 - BEAUTIFICATION

OPERATING

EXPENDITURES FUEL

5,533

255

1,489

VEHICLE OPERATIONS

50,183

2,112

2,252

COMPUTERS HARDWARE

42,687

31,780

GENERAL LIABILITY

47,814

85,156

64,691

PROFESSIONAL/TECHNICAL

SERVICE

475

125,260

166,000
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 69

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

LANDSCAPE CONTRACTS

582,000

REPAIR & MAINTENANCE

SERVICES

31,813

EMERGENCY DAMAGE

REPAIRS

275,000

100,000

OPERATING
EXPENDITURES Total

135,818

530,470

948,212

2600 - BEAUTIFICATION
Total

135,818

530,470

948,212

2700 - ENVIRONMENTAL SALARIES & BENEFITS FULL-TIME SALARIES

343,752

TEMPORARY SALARIES

80,000

HEALTH/DENTAL

INSURANCE

54,000

CALPERS RETIREMENT

100,914

WORKERS'

COMPENSATION

15,056

DEFERRED

COMPENSATION

22,123

FRINGE BENEFITS

10,440

SALARIES & BENEFITS
Total

626,285

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

2,450

SPECIAL ACTIVITY SUPPLIES

59,765

FUEL

84 -

UNIFORMS

6,350

VEHICLE OPERATIONS

275

NON-CAPITAL EQUIPMENT

1,500

COMPUTERS HARDWARE

16,008

GENERAL LIABILITY

46,880

PROFESSIONAL/TECHNICAL

SERVICE

306,447

REPAIR & MAINTENANCE

SERVICES

23,400

HAZARDOUS MATERIALS

SERVICES

105,740

OPERATING
EXPENDITURES Total

568,899

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 70

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

DEBT SERVICE &

CAPITAL OUTLAY VEHICLES

75,042

DEBT SERVICE &

CAPITAL OUTLAY
Total

75,042

2700 - ENVIRONMENTAL
Total

1,270,226

2800 - FILM SALARIES & BENEFITS FULL-TIME SALARIES

43,332

111,355

118,092

SALARIES- OTHER

9,050

HEALTH/DENTAL

INSURANCE

6,396

18,000

18,767

LIFE INSURANCE

61 -

131

ACCIDENTAL DEATH

DISMEMBER

10 -

30 LT/ST DISABILITY

559

1,311

FICA/MEDICARE

656

1,712

CALPERS RETIREMENT

14,143

32,690

37,765

WORKERS'

COMPENSATION

1,324

4,877

5,172

DEFERRED

COMPENSATION

2,167

7,668

5,905

H.S.A. CONTRIBUTION

434

1,080

RETIREE HEALTH SAVINGS

1,205

3,000

UNEMPLOYMENT

133

472

FRINGE BENEFITS

4,699

SALARIES & BENEFITS
Total

79,469

179,289

193,438

OPERATING

EXPENDITURES POSTAGE

500

SPECIAL ACTIVITY SUPPLIES

24,649

28,950

40,450

UNIFORMS

9,710

CHARITABLE

CONTRIBUTIONS

15,000

COMPUTERS HARDWARE

5,336

DUES & MEMBERSHIPS

1,950

1,950
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 71

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

GENERAL LIABILITY

15,538

16,588

PROFESSIONAL/TECHNICAL

SERVICE

12,000

7,000

TRAVEL/MILEAGE

REIMBURSEMENT

1,417

OPERATING
EXPENDITURES Total

50,775

64,274

65,988

2800 - FILM Total

130,244

243,563

259,426

2990 - CD CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

2,608,340

DEBT SERVICE &

CAPITAL OUTLAY
Total

2,608,340

2990 - CD CAPITAL IMPROVEMENT Total

2,608,340

3000 - PUBLIC SAFETY SALARIES & BENEFITS FULL-TIME SALARIES

1,678,008

3,949,971

1,270,647

OVER-TIME SALARIES

22,994

32,160

5,000

TEMPORARY SALARIES

782,573

96,000

60,000

HEALTH/DENTAL

INSURANCE

303,706

774,000

239,141

LIFE INSURANCE

2,823

1,500

ACCIDENTAL DEATH

DISMEMBER

485

342

LT/ST DISABILITY

9,099

4,987

FICA/MEDICARE

36,348

18,424

CALPERS RETIREMENT

560,937

1,159,727

406,350

WORKERS'

COMPENSATION

71,967

173,009

55,654

DEFERRED

COMPENSATION

104,270

299,044

77,956

H.S.A. CONTRIBUTION

271

RETIREE HEALTH SAVINGS

51,105

35,123

UNEMPLOYMENT

7,351

5,083

FRINGE BENEFITS

99,821

SALARIES & BENEFITS
Total

3,631,940

6,583,731

2,180,207
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 72

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

2,148

2,600

15,000

POSTAGE

178

200

SPECIAL ACTIVITY SUPPLIES

4,540

17,000

FUEL

23,853

1,681

52,373

UNIFORMS

42,452

132,401

20,000

VEHICLE OPERATIONS

111,286

6,962

113,487

NON-CAPITAL EQUIPMENT

140

COMPUTERS HARDWARE

117,502

566,227

293,655

DUES & MEMBERSHIPS

29 2,000

GENERAL LIABILITY

313,497

701,422

284,289

MISC EXPENSES

3,130

PROFESSIONAL/TECHNICAL

SERVICE

1,831,297

2,572,519

ADVERTISING

6,892

15,000

8,000

PRINTING/BINDING

6,673

13,227

13,225

REPAIR & MAINTENANCE

SERVICES

32,744

20,000

WATER

3,000

GAS

2,600

ELECTRIC

16,900

MEETINGS &

CONFERENCES

15,718

29,000

20,000

TRAVEL/MILEAGE

REIMBURSEMENT

31,307

110,000

50,000

OPERATING
EXPENDITURES Total

2,543,244

4,212,880

3,459,750

3000 - PUBLIC SAFETY
Total

6,175,183

10,796,611

5,639,957

3100 - COMMUNITY

SAFETY SALARIES & BENEFITS FULL-TIME SALARIES

250,929

200,723

2,685,876

OVER-TIME SALARIES

50,000

TEMPORARY SALARIES

192

504,000

500,000
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 73

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

HEALTH/DENTAL

INSURANCE

51,407

36,000

514,601

LIFE INSURANCE

365

3,452

ACCIDENTAL DEATH

DISMEMBER

63 -

788

LT/ST DISABILITY

2,666

12,394

FICA/MEDICARE

3,752

38,945

CALPERS RETIREMENT

81,971

58,926

858,937

WORKERS'

COMPENSATION

7,336

8,792

117,641

DEFERRED

COMPENSATION

12,546

12,766

134,294

H.S.A. CONTRIBUTION

1,084

1,080

RETIREE HEALTH SAVINGS

3,151

70,618

UNEMPLOYMENT

750

10,744

FRINGE BENEFITS

7,619

SALARIES & BENEFITS
Total

416,213

878,826

4,999,369

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

492

700

SPECIAL ACTIVITY SUPPLIES

1,869

5,000

FUEL

7,188

923

10,421

UNIFORMS

602

VEHICLE OPERATIONS

40,633

3,377

19,530

NON-CAPITAL EQUIPMENT

81,576

100,000

DRONE (UAV) OPERATIONS

40,000

COMPUTERS HARDWARE

747,120

177,365

GENERAL LIABILITY

57,797

31,317

448,354

PROFESSIONAL/TECHNICAL

SERVICE

619,471

153,882

100,000

OPIOID PROGRAM

126,148

80,000

LEGAL SERVICES

20,000
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 74

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

ANIMAL CONTROL

1,414,783

2,167,650

2,829,555

REPAIR & MAINTENANCE

SERVICES

18,133

TELEPHONE

3 -

WATER

12,103

GAS

20,147

ELECTRIC

20,103

OPERATING
EXPENDITURES Total

2,142,237

3,336,428

3,882,577

SHERIFF CONTRACT LIABILITIES INSURANCE

3,730,195

MISC EXPENSES

2,917,522

3,368,068

SHERIFFS CONTRACT

27,082,953

28,832,428

29,841,563

SHERIFF CONTRACT -

SUPPLMENTAL

240,526

SHERIFF CONTRACT
Total

30,000,475

32,441,022

33,812,284

3100 - COMMUNITY
SAFETY Total

32,558,925

36,656,277

42,694,231

3200 - CODE

ENFORCEMENT SALARIES & BENEFITS FULL-TIME SALARIES

529,870

484,464

696,182

OVER-TIME SALARIES

20,843

TEMPORARY SALARIES

20,377

HEALTH/DENTAL

INSURANCE

71,668

78,231

164,091

LIFE INSURANCE

736

1,065

ACCIDENTAL DEATH

DISMEMBER

127

243

LT/ST DISABILITY

2,418

3,804

FICA/MEDICARE

8,258

10,095

CALPERS RETIREMENT

173,553

142,171

222,637

WORKERS'

COMPENSATION

15,817

21,219

30,493

DEFERRED

COMPENSATION

26,493

29,255

42,869

H.S.A. CONTRIBUTION

1,421

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 75

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

RETIREE HEALTH SAVINGS

7,568

21,989

UNEMPLOYMENT

1,658

2,785

FRINGE BENEFITS

13,061

SALARIES & BENEFITS
Total

880,808

768,401

1,196,253

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

3,105

13,135

POSTAGE

125

SPECIAL ACTIVITY SUPPLIES

30,657

20,000

FUEL

4,720

419

1,489

UNIFORMS

2,763

10 -

EMERGENCY SUPPLIES

279,337

73,281

VEHICLE OPERATIONS

42,310

1,551

2,252

NON-CAPITAL EQUIPMENT

44,628

928,544

COMPUTERS HARDWARE

260,778

77,376

93,495

RADIO COMMUNICATIONS

73,281

DUES & MEMBERSHIPS

853

1,985

GENERAL LIABILITY

98,296

66,735

158,455

PROFESSIONAL/TECHNICAL

SERVICE

45,200

248,337

ADVERTISING

500

LEGAL SERVICES

105

14,000

CODE/DEMOLITION

ACTIVITY

73,318

REPAIR & MAINTENANCE

SERVICES

42,310

MEETINGS &

CONFERENCES

6,682

7,250

TRAVEL/MILEAGE

REIMBURSEMENT

8,651

4,750

TRAINING

161

1,500

OPERATING
EXPENDITURES Total

828,245

1,575,127

328,972
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 76

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

3200 - CODE
ENFORCEMENT Total

1,709,053

2,343,527

1,525,224

3300 - EMERGENCY

OPERATIONS

OPERATING

EXPENDITURES EMERGENCY SUPPLIES

391

OPERATING
EXPENDITURES Total

391

3300 - EMERGENCY OPERATIONS Total

391

3400 - EMERGENCY

PREPAREDNESS

OPERATING

EXPENDITURES SPECIAL ACTIVITY SUPPLIES

56,237

NON-CAPITAL EQUIPMENT

437

PROFESSIONAL/TECHNICAL

SERVICE

150,675

OPERATING
EXPENDITURES Total

151,112

56,237

3400 - EMERGENCY PREPAREDNESS Total

151,112

56,237

3990 - PS CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

150,000

DEBT SERVICE &

CAPITAL OUTLAY
Total

150,000

3990 - PS CAPITAL IMPROVEMENT Total

150,000

4000 - PUBLIC WORKS SALARIES & BENEFITS FULL-TIME SALARIES

459,451

429,688

701,467

TEMPORARY SALARIES

194,861

83,274

SALARIES (OFFSET)

(98,214)

HEALTH/DENTAL

INSURANCE

67,044

54,000

67,545

LIFE INSURANCE

618

800

ACCIDENTAL DEATH

DISMEMBER

107

183

LT/ST DISABILITY

2,741

3,087

FICA/MEDICARE

9,671

10,171

CALPERS RETIREMENT

171,468

126,142

224,328

WORKERS'

COMPENSATION

19,364

18,820

30,724

DEFERRED

COMPENSATION

36,068

32,839

44,941

RETIREE HEALTH SAVINGS

11,839

22,547
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 77

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

UNEMPLOYMENT

1,955

2,806

FRINGE BENEFITS

11,551

FRINGE BENEFITS (OFFSET)

(52,424)

SALARIES & BENEFITS
Total

975,185

605,676

957,961

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

22,645

1,475

6,175

SPECIAL ACTIVITY SUPPLIES

15,279

12,400

15,400

UNIFORMS

250

VEHICLE OPERATIONS

11,307

COMPUTERS HARDWARE

357,615

34,741

96,746

DUES & MEMBERSHIPS

980

2,245

GENERAL LIABILITY

723,783

184,661

375,619

GOVERNMENT

FEES/LICENSES

30,500

MISC EXPENSES

31,435

PROFESSIONAL/TECHNICAL

SERVICE

76,830

147,600

PRINTING/BINDING

57 890

890

REPAIR & MAINTENANCE

SERVICES

5,147

EMERGENCY DAMAGE

REPAIRS

189,737

MEETINGS &

CONFERENCES

1,595

2,250

5,490

TRAVEL/MILEAGE

REIMBURSEMENT

2,698

4,448

5,080

TRAINING

24,724

29,724

OPERATING
EXPENDITURES Total

1,330,843

376,099

715,719

4000 - PUBLIC WORKS
Total

2,306,028

981,775

1,673,680

4100 - MAINTENANCE SALARIES & BENEFITS OVER-TIME SALARIES

5,000

90,000

SALARIES & BENEFITS
Total

5,000

90,000

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

4,300
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 78

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

FUEL

84 -

VEHICLE OPERATIONS

275

COMPUTERS HARDWARE

108,495

192,595

GENERAL LIABILITY

358,936

494,319

REPAIR & MAINTENANCE

SERVICES

25,254

OPERATING
EXPENDITURES Total

493,044

716,468

4100 - MAINTENANCE
Total

498,044

806,468

4200 - TRANSPORTATION SALARIES & BENEFITS FULL-TIME SALARIES

299,286

OVER-TIME SALARIES

88 5,000

20,000

TEMPORARY SALARIES

18,606

HEALTH/DENTAL

INSURANCE

55,909

LIFE INSURANCE

425

ACCIDENTAL DEATH

DISMEMBER

73 -

LT/ST DISABILITY

2,217

FICA/MEDICARE

4,594

CALPERS RETIREMENT

100,304

WORKERS'

COMPENSATION

8,849

DEFERRED

COMPENSATION

14,964

H.S.A. CONTRIBUTION

125

RETIREE HEALTH SAVINGS

6,160

UNEMPLOYMENT

901

SALARIES & BENEFITS
Total

512,501

5,000

20,000

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

823

SPECIAL ACTIVITY SUPPLIES

397,327

FUEL

3,199

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 79

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

UNIFORMS

2,870

VEHICLE OPERATIONS

75,042

NON-CAPITAL EQUIPMENT

869

COMPUTERS HARDWARE

199,964

62,251

GENERAL LIABILITY

219,395

153,890

182,356

GOVERNMENT

FEES/LICENSES

1,500

GRANT EXPENSE

17,109

PROFESSIONAL/TECHNICAL

SERVICE

71,073

REPAIR & MAINTENANCE

SERVICES

18,066

MEETINGS &

CONFERENCES

5,288

TRAVEL/MILEAGE

REIMBURSEMENT

185

OPERATING
EXPENDITURES Total

1,012,709

216,141

182,356

4200 - TRANSPORTATION
Total

1,525,210

221,141

202,356

4300 - UTILITY SERVICES SALARIES & BENEFITS FULL-TIME SALARIES

5,228

HEALTH/DENTAL

INSURANCE

1,484

LIFE INSURANCE

10 -

ACCIDENTAL DEATH

DISMEMBER

2 -

LT/ST DISABILITY

21 -

FICA/MEDICARE

75 -

CALPERS RETIREMENT

1,617

WORKERS'

COMPENSATION

142

DEFERRED

COMPENSATION

243

RETIREE HEALTH SAVINGS

143

UNEMPLOYMENT

15 -

SALARIES & BENEFITS
Total

8,981

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 80

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

OPERATING

EXPENDITURES SPECIAL ACTIVITY SUPPLIES

1 -

UNIFORMS

(113)

COMPUTERS HARDWARE

211,508

87,152

183,073

GENERAL LIABILITY

436,707

333,714

394,241

GOVERNMENT

FEES/LICENSES

3,000

PROFESSIONAL/TECHNICAL

SERVICE

8,550

8,200

OPERATING
EXPENDITURES Total

648,103

429,416

588,513

4300 - UTILITY SERVICES
Total

657,084

429,416

588,513

4400 - VEHICLE

MAINTENANCE SALARIES & BENEFITS OVER-TIME SALARIES

1,000

SALARIES & BENEFITS
Total

1,000

OPERATING

EXPENDITURES UNIFORMS

(76)

REPAIR & MAINTENANCE

SERVICES

846

OPERATING
EXPENDITURES Total

770

DEBT SERVICE &

CAPITAL OUTLAY

EQUIPMENT REPLACEMENT

CHARGES

38,772

889,804

DEBT SERVICE &

CAPITAL OUTLAY
Total

38,772

889,804

4400 - VEHICLE
MAINTENANCE Total

39,542

890,804

1,000

4500 - ENVIRONMENTAL SALARIES & BENEFITS FULL-TIME SALARIES

347,189

TEMPORARY SALARIES

80,000

HEALTH/DENTAL

INSURANCE

58,809

LIFE INSURANCE

384

ACCIDENTAL DEATH

DISMEMBER

88 LT/ST DISABILITY

2,208

FICA/MEDICARE

5,034

CALPERS RETIREMENT

111,030
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 81

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

WORKERS'

COMPENSATION

15,207

DEFERRED

COMPENSATION

17,359

RETIREE HEALTH SAVINGS

6,300

UNEMPLOYMENT

1,389

SALARIES & BENEFITS
Total

644,997

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

3,750

SPECIAL ACTIVITY SUPPLIES

59,965

FUEL

4,737

UNIFORMS

6,350

VEHICLE OPERATIONS

24,408

COMPUTERS HARDWARE

26,577

GENERAL LIABILITY

66,882

PROFESSIONAL/TECHNICAL

SERVICE

174,628

REPAIR & MAINTENANCE

SERVICES

23,400

HAZARDOUS MATERIALS

SERVICES

100,000

MEETINGS &

CONFERENCES

5,000

OPERATING
EXPENDITURES Total

495,697

4500 - ENVIRONMENTAL
Total

1,140,694

4600 - TRAFFIC

ENGINEERING SALARIES & BENEFITS FULL-TIME SALARIES

540,537

263,988

OVER-TIME SALARIES

374

TEMPORARY SALARIES

43,185

HEALTH/DENTAL

INSURANCE

57,004

36,000

LIFE INSURANCE

756

ACCIDENTAL DEATH

DISMEMBER

131

LT/ST DISABILITY

5,333

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 82

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

FICA/MEDICARE

8,499

CALPERS RETIREMENT

174,740

77,498

WORKERS'

COMPENSATION

17,157

11,563

DEFERRED

COMPENSATION

32,538

19,613

H.S.A. CONTRIBUTION

2 -

RETIREE HEALTH SAVINGS

15,235

UNEMPLOYMENT

1,731

FRINGE BENEFITS

7,856

SALARIES & BENEFITS
Total

897,222

416,518

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

597

POSTAGE

109

SPECIAL ACTIVITY SUPPLIES

6,402

FUEL

85 34

1,489

VEHICLE OPERATIONS

8,978

2,261

COMPUTERS HARDWARE

29,025

DUES & MEMBERSHIPS

35,157

GENERAL LIABILITY

76,502

GRANT EXPENSE

106,000

PROFESSIONAL/TECHNICAL

SERVICE

218,199

165,852

PRINTING/BINDING

619

TRAFFIC SIGNAL SERVICES

17,500

MEETINGS &

CONFERENCES

4,789

TRAVEL/MILEAGE

REIMBURSEMENT

6,068

1,497

TRAINING

40 -

OPERATING
EXPENDITURES Total

404,071

273,383

3,749
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 83

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

4600 - TRAFFIC
ENGINEERING Total

1,301,293

689,901

3,749

4700 - CAPITAL

ENGINEERING SALARIES & BENEFITS FULL-TIME SALARIES

2,301,756

3,534,863

3,307,090

OVER-TIME SALARIES

2,924

11,792

TEMPORARY SALARIES

1,699

SALARIES- OTHER

37,926

SALARIES (OFFSET)

(1,201,602)

(1,301,602)

HEALTH/DENTAL

INSURANCE

323,445

512,100

626,601

LIFE INSURANCE

3,289

3,788

ACCIDENTAL DEATH

DISMEMBER

562

865

LT/ST DISABILITY

14,388

19,160

FICA/MEDICARE

36,001

47,953

CALPERS RETIREMENT

754,354

1,037,716

1,057,599

WORKERS'

COMPENSATION

71,657

154,827

144,851

DEFERRED

COMPENSATION

129,161

241,411

171,967

H.S.A. CONTRIBUTION

2,168

2,160

RETIREE HEALTH SAVINGS

47,893

62,986

UNEMPLOYMENT

7,214

13,228

FRINGE BENEFITS

94,632

FRINGE BENEFITS (OFFSET)

(683,895)

(783,895)

SALARIES & BENEFITS
Total

3,734,440

3,701,844

3,372,751

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

1,046

4,675

6,247

POSTAGE

152

200

SPECIAL ACTIVITY SUPPLIES

1,159

280

FUEL

10,969

721

11,909

UNIFORMS

1,125

2,478
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 84

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

VEHICLE OPERATIONS

58,651

2,428

18,015

RENTALS/LEASES

3,750

NON-CAPITAL EQUIPMENT

110

2,765

COMPUTERS HARDWARE

370,574

377,473

310,848

DUES & MEMBERSHIPS

1,768

40,167

5,100

GENERAL LIABILITY

567,074

543,759

543,038

PROFESSIONAL/TECHNICAL

SERVICE

324,980

386,869

300,000

PRINTING/BINDING

1,550

REPAIR & MAINTENANCE

SERVICES

73,651

TRAFFIC SIGNAL SERVICES

17,500

MEETINGS &

CONFERENCES

579

4,359

5,085

TRAVEL/MILEAGE

REIMBURSEMENT

1,902

920

2,510

TRAINING

300

4,973

3,860

PUBLICATIONS/JOURNALS

3,473

4,000

OPERATING
EXPENDITURES Total

1,339,264

1,466,888

1,217,321

4700 - CAPITAL
ENGINEERING Total

5,073,704

5,168,732

4,590,071

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

9,219,833

17,645,904

DEBT SERVICE &

CAPITAL OUTLAY
Total

9,219,833

17,645,904

4990 - PW CAPITAL IMPROVEMENT Total

9,219,833

17,645,904

6000 - PARCS SALARIES & BENEFITS FULL-TIME SALARIES

819,338

672,265

665,675

OVER-TIME SALARIES

610

TEMPORARY SALARIES

757,434

99,960

108,000

SALARIES- OTHER

80,408

4,985

HEALTH/DENTAL

INSURANCE

153,226

90,000

119,579
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 85

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

LIFE INSURANCE

1,254

740

ACCIDENTAL DEATH

DISMEMBER

216

169

LT/ST DISABILITY

3,667

2,409

FICA/MEDICARE

23,087

9,652

CALPERS RETIREMENT

284,378

197,354

212,881

WORKERS'

COMPENSATION

46,035

29,445

29,157

DEFERRED

COMPENSATION

48,174

47,659

40,724

H.S.A. CONTRIBUTION

1,435

1,080

RETIREE HEALTH SAVINGS

21,667

15,895

UNEMPLOYMENT

4,650

2,663

FRINGE BENEFITS

17,406

SALARIES & BENEFITS
Total

2,245,578

1,159,074

1,208,623

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

11,518

14,094

14,000

POSTAGE

44,816

40,000

40,450

SPECIAL ACTIVITY SUPPLIES

66,865

56,682

10,000

FUEL

783

4,470

91,620

UNIFORMS

2,291

4,300

3,000

VEHICLE OPERATIONS

20,368

18,756

233,851

RENTALS/LEASES

72,798

78,000

COMPUTERS HARDWARE

210,324

86,610

251,644

DUES & MEMBERSHIPS

6,708

6,975

7,600

GENERAL LIABILITY

137,704

85,098

97,753

GOVERNMENT

FEES/LICENSES

1,000

PROPERTY TAX ON LAND

7,978

6,000

MISC EXPENSES

58,644

(2,128)

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 86

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

CASH VARIANCE

100

SERVICES

436,026

125,000

PROFESSIONAL/TECHNICAL

SERVICE

122,251

40,000

180,000

ADVERTISING

2,000

1,500

PRINTING/BINDING

1,000

2,500

MEETINGS &

CONFERENCES

11,298

15,730

TRAVEL/MILEAGE

REIMBURSEMENT

23,730

29,000

TRAINING

12,654

65,414

29,000

OPERATING
EXPENDITURES Total

695,025

975,200

1,217,647

6000 - PARCS Total

2,940,603

2,134,274

2,426,270

6010 - PASSPORTS SALARIES & BENEFITS FULL-TIME SALARIES

57,714

61,196

HEALTH/DENTAL

INSURANCE

18,000

18,767

LIFE INSURANCE

110

ACCIDENTAL DEATH

DISMEMBER

25 LT/ST DISABILITY

252

FICA/MEDICARE

887

CALPERS RETIREMENT

16,943

19,570

WORKERS'

COMPENSATION

2,528

2,680

DEFERRED

COMPENSATION

4,986

3,060

RETIREE HEALTH SAVINGS

3,000

UNEMPLOYMENT

245

FRINGE BENEFITS

1,498

SALARIES & BENEFITS
Total

101,669

109,792

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

3,350

POSTAGE

750

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 87

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

UNIFORMS

300

COMPUTERS HARDWARE

10,672

GENERAL LIABILITY

15,538

16,588

TRAINING

250

OPERATING
EXPENDITURES Total

30,860

20,238

6010 - PASSPORTS Total

132,529

130,030

6200 - COMMUNITY

CENTER SALARIES & BENEFITS FULL-TIME SALARIES

154,946

132,631

140,655

TEMPORARY SALARIES

94,817

164,386

177,103

SALARIES- OTHER

74,496

131,950

HEALTH/DENTAL

INSURANCE

26,421

27,000

33,105

LIFE INSURANCE

246

176

ACCIDENTAL DEATH

DISMEMBER

42 -

40 LT/ST DISABILITY

713

578

FICA/MEDICARE

3,580

2,040

CALPERS RETIREMENT

55,137

38,936

44,981

WORKERS'

COMPENSATION

7,189

5,809

6,161

DEFERRED

COMPENSATION

7,747

9,782

7,033

RETIREE HEALTH SAVINGS

4,500

3,600

UNEMPLOYMENT

725

563

FRINGE BENEFITS

3,192

SALARIES & BENEFITS
Total

430,559

513,686

416,034

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

10,894

138,409

81,400

POSTAGE

10,000

3,000

SPECIAL ACTIVITY SUPPLIES

135,780

208,374

100,000

FUEL

1,489
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 88

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

UNIFORMS

7,615

10,000

5,000

CHARITABLE

CONTRIBUTIONS

20,000

VEHICLE OPERATIONS

2,261

COMPUTERS HARDWARE

49,283

10,672

90,173

DUES & MEMBERSHIPS

2,725

500

GENERAL LIABILITY

57,941

23,308

24,882

SERVICES

13,700

PROFESSIONAL/TECHNICAL

SERVICE

148,049

122,004

125,000

ADVERTISING

6,921

8,700

5,000

PRINTING/BINDING

1,882

4,200

5,000

REPAIR & MAINTENANCE

SERVICES

93,843

(444)

WATER

3,127

GAS

21,055

ELECTRIC

24,489

TRAVEL/MILEAGE

REIMBURSEMENT

5,000

1,500

PUBLICATIONS/JOURNALS

5,000

2,500

OPERATING
EXPENDITURES Total

560,879

581,649

461,404

DEBT SERVICE &

CAPITAL OUTLAY EQUIPMENT & FURNITURE

12,734

DEBT SERVICE &

CAPITAL OUTLAY
Total

12,734

6200 - COMMUNITY
CENTER Total

1,004,172

1,095,335

877,439

6210 - COMMUNITY

SERVICES SALARIES & BENEFITS FULL-TIME SALARIES

226,690

278,386

346,642

TEMPORARY SALARIES

21,162

27,000

56,806

HEALTH/DENTAL

INSURANCE

44,080

45,000

61,952

LIFE INSURANCE

350

395
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 89

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

ACCIDENTAL DEATH

DISMEMBER

60 -

90 LT/ST DISABILITY

2,039

2,376

FICA/MEDICARE

3,635

5,026

CALPERS RETIREMENT

74,001

81,725

110,855

WORKERS'

COMPENSATION

7,277

12,193

15,183

DEFERRED

COMPENSATION

11,334

21,927

17,332

RETIREE HEALTH SAVINGS

7,521

10,282

UNEMPLOYMENT

734

1,387

FRINGE BENEFITS

7,854

SALARIES & BENEFITS
Total

398,885

474,085

628,328

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

2,540

3,000

3,100

SPECIAL ACTIVITY SUPPLIES

5,848

950

5,000

COMPUTERS HARDWARE

49,283

24,344

56,842

GENERAL LIABILITY

54,384

46,446

PROFESSIONAL/TECHNICAL

SERVICE

78,782

122,000

31,650

REPAIR & MAINTENANCE

SERVICES

119,601

167,811

148,000

WATER

3,419

ELECTRIC

15,809

PUBLICATIONS/JOURNALS

2,000

3,000

OPERATING
EXPENDITURES Total

275,282

374,489

294,038

6210 - COMMUNITY
SERVICES Total

674,167

848,574

922,366

6220 - YOUTH SERVICES SALARIES & BENEFITS FULL-TIME SALARIES

38,600

128,897

136,696

TEMPORARY SALARIES

349,842

305,936

150,000

HEALTH/DENTAL

INSURANCE

10,026

27,000

42,199

LIFE INSURANCE

57 -

167
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 90

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

ACCIDENTAL DEATH

DISMEMBER

10 -

38 LT/ST DISABILITY

144

562

FICA/MEDICARE

5,666

1,982

CALPERS RETIREMENT

17,653

37,840

43,715

WORKERS'

COMPENSATION

11,179

5,646

5,987

DEFERRED

COMPENSATION

1,938

9,595

6,835

RETIREE HEALTH SAVINGS

893

3,150

UNEMPLOYMENT

1,138

547

FRINGE BENEFITS

3,113

SALARIES & BENEFITS
Total

437,146

518,027

391,878

OPERATING

EXPENDITURES SPECIAL ACTIVITY SUPPLIES

79,178

110,433

85,433

FUEL

2,646

UNIFORMS

13,721

17,167

10,000

VEHICLE OPERATIONS

13,068

COMPUTERS HARDWARE

28,004

31,126

GENERAL LIABILITY

77,595

23,308

24,882

SERVICES

1,000

ADVERTISING

925

OPERATING
EXPENDITURES Total

215,137

183,034

121,315

6220 - YOUTH SERVICES
Total

652,283

701,061

513,192

6230 - COMMUNITY

RECREATION SALARIES & BENEFITS FULL-TIME SALARIES

128,897

51,006

TEMPORARY SALARIES

195,000

120,000

HEALTH/DENTAL

INSURANCE

27,000

14,066

LIFE INSURANCE

57 ACCIDENTAL DEATH

DISMEMBER

13 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 91

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

LT/ST DISABILITY

210

FICA/MEDICARE

740

CALPERS RETIREMENT

37,840

16,312

WORKERS'

COMPENSATION

5,646

2,234

DEFERRED

COMPENSATION

9,595

2,550

RETIREE HEALTH SAVINGS

1,050

UNEMPLOYMENT

204

FRINGE BENEFITS

3,113

SALARIES & BENEFITS
Total

407,091

208,441

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

8,225

SPECIAL ACTIVITY SUPPLIES

5,000

UNIFORMS

7,500

5,000

COMPUTERS HARDWARE

4,447

GENERAL LIABILITY

23,308

8,294

SERVICES

41,648

30,000

OPERATING
EXPENDITURES Total

85,128

48,294

6230 - COMMUNITY RECREATION Total

492,219

256,735

6300 -

FACILITIES/MAINTENANCE SALARIES & BENEFITS FULL-TIME SALARIES

1,848,542

1,912,169

1,842,817

OVER-TIME SALARIES

127,654

128,067

182,454

TEMPORARY SALARIES

1,433,513

1,015,585

1,234,821

HEALTH/DENTAL

INSURANCE

401,410

396,000

501,973

LIFE INSURANCE

3,395

2,539

ACCIDENTAL DEATH

DISMEMBER

587

580

LT/ST DISABILITY

10,520

8,475

FICA/MEDICARE

49,574

26,721
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 92

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

CALPERS RETIREMENT

611,150

561,348

589,328

WORKERS'

COMPENSATION

93,904

83,753

80,715

DEFERRED

COMPENSATION

96,052

137,691

92,141

RETIREE HEALTH SAVINGS

49,724

41,993

UNEMPLOYMENT

9,964

7,371

FRINGE BENEFITS

49,030

SALARIES & BENEFITS
Total

4,735,987

4,283,643

4,611,928

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

181,174

217,771

141,942

SPECIAL ACTIVITY SUPPLIES

101,436

116,250

47,000

FUEL

35,188

1,513

28,555

UNIFORMS

58,091

41,090

30,000

VEHICLE OPERATIONS

534,418

6,089

64,824

RENTALS/LEASES

13,987

NON-CAPITAL EQUIPMENT

25,548

3,430

60,000

COMPUTERS HARDWARE

187,886

295,964

152,096

GENERAL LIABILITY

394,186

341,844

364,934

GOVERNMENT

FEES/LICENSES

75,459

5,366

MISC EXPENSES

28,555

8,969

PROFESSIONAL/TECHNICAL

SERVICE

125,708

88,019

106,250

ADVERTISING

300

PRINTING/BINDING

357

1,500

LANDSCAPE CONTRACTS

730,792

REPAIR & MAINTENANCE

SERVICES

1,851,075

2,008,150

1,534,007

EMERGENCY DAMAGE

REPAIRS

455,835

311,045

100,000

VANDALISM

500,000

400,000
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 93

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

TELEPHONE

5,733

WATER

571,998

654,492

GAS

223,895

226,635

ELECTRIC

1,132,922

1,993,362

1,083,362

MEETINGS &

CONFERENCES

580

TRAINING

2,000

OPERATING
EXPENDITURES Total

5,989,762

6,836,056

5,734,336

DEBT SERVICE &

CAPITAL OUTLAY EQUIPMENT & FURNITURE

78,438

DEBT SERVICE &

CAPITAL OUTLAY
Total

78,438

6300 - FACILITIES/MAINTENANCE Total

10,804,187

11,119,699

10,346,264

6400 - RECREATION SALARIES & BENEFITS FULL-TIME SALARIES

131,161

496,026

557,848

OVER-TIME SALARIES

282

TEMPORARY SALARIES

329,700

665,006

717,443

SALARIES- OTHER

122

HEALTH/DENTAL

INSURANCE

26,370

95,400

100,230

LIFE INSURANCE

220

682

ACCIDENTAL DEATH

DISMEMBER

38 -

156

LT/ST DISABILITY

1,070

3,004

FICA/MEDICARE

7,367

8,089

CALPERS RETIREMENT

49,060

145,617

178,398

WORKERS'

COMPENSATION

14,054

21,726

24,434

DEFERRED

COMPENSATION

6,506

35,120

27,892

H.S.A. CONTRIBUTION

217

RETIREE HEALTH SAVINGS

3,887

15,838
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 94

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

UNEMPLOYMENT

1,477

2,231

FRINGE BENEFITS

45,000

13,535

SALARIES & BENEFITS
Total

616,248

1,472,712

1,636,246

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

1,000

SPECIAL ACTIVITY SUPPLIES

22,896

179,081

128,367

FUEL

335

5,955

UNIFORMS

8,116

32,100

28,000

VEHICLE OPERATIONS

952

9,034

NON-CAPITAL EQUIPMENT

43,594

COMPUTERS HARDWARE

28,004

74,587

111,956

GENERAL LIABILITY

19,126

84,181

99,866

PROFESSIONAL/TECHNICAL

SERVICE

35,479

OPERATING
EXPENDITURES Total

113,620

415,830

383,177

6400 - RECREATION Total

729,869

1,888,542

2,019,424

6410 - ATHLETICS SALARIES & BENEFITS FULL-TIME SALARIES

165,482

165,452

184,068

TEMPORARY SALARIES

198,539

143,371

148,856

SALARIES- OTHER

56,128

HEALTH/DENTAL

INSURANCE

33,769

28,800

41,870

LIFE INSURANCE

250

205

ACCIDENTAL DEATH

DISMEMBER

43 -

47 LT/ST DISABILITY

1,713

1,806

FICA/MEDICARE

5,447

2,669

CALPERS RETIREMENT

51,717

48,571

58,865

WORKERS'

COMPENSATION

10,755

7,247

8,062

DEFERRED

COMPENSATION

8,274

12,067

9,203
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 95

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

RETIREE HEALTH SAVINGS

2,483

2,264

UNEMPLOYMENT

1,094

736

FRINGE BENEFITS

5,057

SALARIES & BENEFITS
Total

535,693

410,565

458,652

OPERATING

EXPENDITURES SPECIAL ACTIVITY SUPPLIES

99,710

88,065

101,065

UNIFORMS

16,776

9,994

7,000

COMPUTERS HARDWARE

28,004

12,450

DUES & MEMBERSHIPS

150

GENERAL LIABILITY

57,377

24,861

28,199

PROFESSIONAL/TECHNICAL

SERVICE

75,000

95,000

PRINTING/BINDING

163

700

MEETINGS &

CONFERENCES

90 OPERATING
EXPENDITURES Total

202,031

211,220

232,204

6410 - ATHLETICS Total

737,723

621,785

690,856

6430 - SPECIAL CLASSES SALARIES & BENEFITS FULL-TIME SALARIES

120,456

127,463

148,741

TEMPORARY SALARIES

40,471

120,019

150,000

SALARIES- OTHER

43,034

45,521

HEALTH/DENTAL

INSURANCE

13,729

23,400

17,562

LIFE INSURANCE

190

170

ACCIDENTAL DEATH

DISMEMBER

33 -

39 LT/ST DISABILITY

843

967

FICA/MEDICARE

2,401

2,157

CALPERS RETIREMENT

39,310

37,419

47,567

WORKERS'

COMPENSATION

4,748

5,583

6,515

DEFERRED

COMPENSATION

6,023

9,537

7,437
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 96

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

RETIREE HEALTH SAVINGS

4,188

4,634

UNEMPLOYMENT

481

595

FRINGE BENEFITS

3,460

SALARIES & BENEFITS
Total

275,906

372,402

386,384

OPERATING

EXPENDITURES SPECIAL ACTIVITY SUPPLIES

60,038

40,000

9,000

UNIFORMS

16,116

4,000

2,000

COMPUTERS HARDWARE

28,004

GENERAL LIABILITY

19,126

20,200

23,223

PROFESSIONAL/TECHNICAL

SERVICE

45,000

ADVERTISING

500

10,000

2,000

PRINTING/BINDING

500

OPERATING
EXPENDITURES Total

123,784

74,700

81,223

6430 - SPECIAL CLASSES
Total

399,689

447,102

467,607

6440 - IMPACT PROGRAM SALARIES & BENEFITS PART-TIME SALARIES

47,053

45,325

SALARIES & BENEFITS
Total

47,053

45,325

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

32,194

33,000

UNIFORMS

14,859

15,000

SERVICES

29,717

30,000

IMPACT PROGRAM

159,906

159,905

OPERATING
EXPENDITURES Total

236,676

237,905

6440 - IMPACT PROGRAM
Total

283,729

283,230

6500 - SPECIAL EVENTS SALARIES & BENEFITS FULL-TIME SALARIES

98,400

102,345

132,996

OVER-TIME SALARIES

763

2,558

TEMPORARY SALARIES

108,607

137,577

140,957

HEALTH/DENTAL

INSURANCE

13,809

14,400

14,578
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 97

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

LIFE INSURANCE

140

147

ACCIDENTAL DEATH

DISMEMBER

24 -

34 LT/ST DISABILITY

1,235

902

FICA/MEDICARE

3,056

1,928

CALPERS RETIREMENT

34,096

30,045

42,532

WORKERS'

COMPENSATION

6,014

4,483

5,825

DEFERRED

COMPENSATION

4,919

7,955

6,650

RETIREE HEALTH SAVINGS

3,233

3,734

UNEMPLOYMENT

614

532

FRINGE BENEFITS

3,304

SALARIES & BENEFITS
Total

274,910

302,667

350,815

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

22 -

SPECIAL ACTIVITY SUPPLIES

974,722

979,390

726,100

UNIFORMS

25,046

21,974

10,000

CHARITABLE

CONTRIBUTIONS

67,959

COMPUTERS HARDWARE

28,004

AUDIO VISUALS

41,615

56,000

GENERAL LIABILITY

13,240

19,866

INSURANCE PREMIUM

20,000

CASH VARIANCE

(185)

ADVERTISING

86,170

64,100

REPAIR & MAINTENANCE

SERVICES

(57)

MEETINGS &

CONFERENCES

296

TRAVEL/MILEAGE

REIMBURSEMENT

759

OPERATING
EXPENDITURES Total

1,095,567

1,163,387

896,066
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 98

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

6500 - SPECIAL EVENTS
Total

1,370,477

1,466,054

1,246,881

6600 - ARTS AND

MUSEUMS SALARIES & BENEFITS FULL-TIME SALARIES

433,364

544,336

627,841

TEMPORARY SALARIES

627,891

765,000

749,356

SALARIES- OTHER

13,095

HEALTH/DENTAL

INSURANCE

39,700

90,000

79,564

LIFE INSURANCE

655

717

ACCIDENTAL DEATH

DISMEMBER

113

164

LT/ST DISABILITY

2,835

3,389

FICA/MEDICARE

15,476

9,104

CALPERS RETIREMENT

151,141

159,799

200,782

WORKERS'

COMPENSATION

30,756

23,842

27,499

DEFERRED

COMPENSATION

21,668

40,909

31,392

RETIREE HEALTH SAVINGS

14,691

19,535

UNEMPLOYMENT

3,115

2,511

FRINGE BENEFITS

14,371

SALARIES & BENEFITS
Total

1,354,499

1,638,257

1,751,854

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

3,330

59,909

128,756

POSTAGE

1,065

3,000

15,000

SPECIAL ACTIVITY SUPPLIES

269,081

110,429

95,974

FUEL

1,684

171

1,759

UNIFORMS

5,506

5,000

6,000

VEHICLE OPERATIONS

43,617

1,844

21,838

COMPUTERS HARDWARE

197,430

94,377

209,598

AUDIO VISUALS

72,000

5,000

DUES & MEMBERSHIPS

10,536

4,063

4,082
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 99

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

GENERAL LIABILITY

76,503

77,692

89,575

PROPERTY TAX ON LAND

70,943

MISC EXPENSES

13,734

82,606

SERVICES

44,539

30,500

29,455

PROFESSIONAL/TECHNICAL

SERVICE

7,733

262,100

148,500

ADVERTISING

30,849

33,415

44,672

PRINTING/BINDING

14,707

18,400

REPAIR & MAINTENANCE

SERVICES

70,110

WATER

1,989

GAS

14,703

ELECTRIC

27,429

TRAVEL/MILEAGE

REIMBURSEMENT

7,611

7,942

4,194

PUBLICATIONS/JOURNALS

22,067

22,000

OPERATING
EXPENDITURES Total

827,449

952,765

844,802

DEBT SERVICE &

CAPITAL OUTLAY EQUIPMENT & FURNITURE

10,300

37,943

DEBT SERVICE &

CAPITAL OUTLAY
Total

10,300

37,943

6600 - ARTS AND
MUSEUMS Total

2,192,248

2,628,965

2,596,656

6700 - PERFORMING ARTS

CENTER SALARIES & BENEFITS FULL-TIME SALARIES

374,462

406,990

483,027

OVER-TIME SALARIES

284

TEMPORARY SALARIES

278,237

366,040

383,394

HEALTH/DENTAL

INSURANCE

80,224

72,000

112,543

LIFE INSURANCE

557

556

ACCIDENTAL DEATH

DISMEMBER

96 -

127

LT/ST DISABILITY

3,448

3,709
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 100

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

FICA/MEDICARE

10,314

7,004

CALPERS RETIREMENT

132,011

119,479

154,471

WORKERS'

COMPENSATION

20,632

17,826

21,157

DEFERRED

COMPENSATION

18,723

27,279

24,151

RETIREE HEALTH SAVINGS

6,259

8,588

UNEMPLOYMENT

2,083

1,932

FRINGE BENEFITS

11,927

SALARIES & BENEFITS
Total

927,330

1,021,541

1,200,660

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

2,726

1,000

3,000

POSTAGE

1,809

26,290

25,900

SPECIAL ACTIVITY SUPPLIES

49,441

39,000

28,980

UNIFORMS

357

5,000

3,300

COMPUTERS HARDWARE

64,486

29,347

82,239

AUDIO VISUALS

5,132

DUES & MEMBERSHIPS

1,623

13,810

13,800

GENERAL LIABILITY

81,238

63,677

74,375

GOVERNMENT

FEES/LICENSES

1,355

MISC EXPENSES

44,057

SERVICES

519,644

555,000

513,175

PROFESSIONAL/TECHNICAL

SERVICE

55,921

69,000

84,250

ADVERTISING

105,824

47,438

35,000

PRINTING/BINDING

45,000

45,500

REPAIR & MAINTENANCE

SERVICES

158,496

9,286

WATER

3,377

GAS

25,110

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 101

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

ELECTRIC

65,089

MEETINGS &

CONFERENCES

1,190

4,050

1,250

TRAVEL/MILEAGE

REIMBURSEMENT

4,728

5,650

3,128

TRAINING

7,100

PUBLICATIONS/JOURNALS

800

750

OPERATING
EXPENDITURES Total

1,186,472

921,448

919,779

DEBT SERVICE &

CAPITAL OUTLAY EQUIPMENT & FURNITURE

203,935

DEBT SERVICE &

CAPITAL OUTLAY
Total

203,935

6700 - PERFORMING ARTS CENTER Total

2,317,736

1,942,989

2,120,439

6990 - PARCS CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

10,052,926

DEBT SERVICE &

CAPITAL OUTLAY
Total

10,052,926

6990 - PARCS CAPITAL IMPROVEMENT Total

10,052,926

9100 - LANCASTER

CHOICE ENERGY SALARIES & BENEFITS FULL-TIME SALARIES

19 -

HEALTH/DENTAL

INSURANCE

3 -

LIFE INSURANCE

0 -

LT/ST DISABILITY

0 -

FICA/MEDICARE

0 -

CALPERS RETIREMENT

6 -

WORKERS'

COMPENSATION

1 -

DEFERRED

COMPENSATION

1 -

RETIREE HEALTH SAVINGS

1 -

UNEMPLOYMENT

0 -

SALARIES & BENEFITS
Total

32 -

OPERATING

EXPENDITURES VEHICLE OPERATIONS

4,090

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 102

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

COMPUTERS HARDWARE

26,846

9,868

GENERAL LIABILITY

30,601

27,192

REPAIR & MAINTENANCE

SERVICES

4,090

OPERATING
EXPENDITURES Total

61,537

41,150

9100 - LANCASTER CHOICE ENERGY Total

61,569

41,150

9150 - ENERGY SALARIES & BENEFITS FULL-TIME SALARIES

85,946

HEALTH/DENTAL

INSURANCE

9,960

LIFE INSURANCE

122

ACCIDENTAL DEATH

DISMEMBER

21 -

LT/ST DISABILITY

617

FICA/MEDICARE

1,231

CALPERS RETIREMENT

28,100

WORKERS'

COMPENSATION

2,474

DEFERRED

COMPENSATION

6,240

RETIREE HEALTH SAVINGS

2,785

UNEMPLOYMENT

250

SALARIES & BENEFITS
Total

137,747

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

100

POSTAGE

18 200

SPECIAL ACTIVITY SUPPLIES

419,780

COMPUTERS HARDWARE

5,376

GENERAL LIABILITY

38,251

PROFESSIONAL/TECHNICAL

SERVICE

45,000

175,000

PRINTING/BINDING

100

MEETINGS &

CONFERENCES

650

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 103

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

TRAVEL/MILEAGE

REIMBURSEMENT

921

TRAINING

130

OPERATING
EXPENDITURES Total

504,750

180,776

9150 - ENERGY Total

642,496

180,776

-
101 - GENERAL FUND
Total

114,719,033

151,469,072

113,596,974
111 - FLEET ISF
1900 - GENERAL

GOVERNMENT TRANSFERS

INTER-FUND TRANSFERS
OUT

47,927

TRANSFERS Total

47,927

1900 - GENERAL
GOVERNMENT Total

47,927

4000 - PUBLIC WORKS

OPERATING

EXPENDITURES TRAINING

11,850

12,443

OPERATING
EXPENDITURES Total

11,850

12,443

4000 - PUBLIC WORKS
Total

11,850

12,443

4300 - UTILITY SERVICES

OPERATING

EXPENDITURES FUEL

3,386

OPERATING
EXPENDITURES Total

3,386

4300 - UTILITY SERVICES
Total

3,386

4400 - VEHICLE

MAINTENANCE SALARIES & BENEFITS FULL-TIME SALARIES

424,021

422,155

440,041

OVER-TIME SALARIES

1,989

14,683

13,683

TEMPORARY SALARIES

41,372

49,455

HEALTH/DENTAL

INSURANCE

60,769

88,200

65,939

LIFE INSURANCE

733

566

ACCIDENTAL DEATH

DISMEMBER

127

129

LT/ST DISABILITY

1,939

1,930

FICA/MEDICARE

6,793

6,381

CALPERS RETIREMENT

143,854

123,930

140,724

WORKERS'

COMPENSATION

13,444

18,490

19,274

DEFERRED

COMPENSATION

20,887

31,539

22,002
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 104

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

RETIREE HEALTH SAVINGS

14,870

13,687

UNEMPLOYMENT

1,362

1,760

FRINGE BENEFITS

10,454

SALARIES & BENEFITS
Total

732,160

758,906

775,570

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

295

8,218

300

SPECIAL ACTIVITY SUPPLIES

63,985

FUEL

432,996

464,104

464,459

UNIFORMS

8,717

10,500

9,300

BULK VEHICLE MAINT

SUPPLIES

36,970

39,000

VEHICLE OPERATIONS

413,741

662,641

412,175

VEHICLE UPFITTING

7,051

44,895

NON-CAPITAL EQUIPMENT

20,176

22,250

27,650

COMPUTERS HARDWARE

948

41,851

GENERAL LIABILITY

95,627

77,378

83,762

GOVERNMENT

FEES/LICENSES

273

MISC EXPENSES

7,489

1,131

SERVICES

59,451

PROFESSIONAL/TECHNICAL

SERVICE

28,340

REPAIR & MAINTENANCE

SERVICES

150,050

68,921

85,639

EMERGENCY DAMAGE

REPAIRS

7,665

35,000

38,667

MEETINGS &

CONFERENCES

8,773

120

TRAVEL/MILEAGE

REIMBURSEMENT

142

BOOT/PANT

REIMBURSEMENT

2,400

2,250

OPERATING
EXPENDITURES Total

1,146,619

1,590,583

1,267,548

DEBT SERVICE &

CAPITAL OUTLAY

EQUIPMENT REPLACEMENT

CHARGES

1,223,011

1,328,843

500,000
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 105

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

EQUIPMENT & FURNITURE

1,851

VEHICLES

76,686

848,639

DEBT SERVICE &

CAPITAL OUTLAY
Total

1,301,548

2,177,482

500,000

4400 - VEHICLE
MAINTENANCE Total

3,180,327

4,526,970

2,543,118
111 - FLEET ISF Total

3,231,640

4,538,820

2,555,560
112 - INFORMATION

TECHNOLOGY ISF
1800 - INFORMATION

TECHNOLOGY SALARIES & BENEFITS FULL-TIME SALARIES

802,175

842,163

860,287

OVER-TIME SALARIES

5,360

HEALTH/DENTAL

INSURANCE

146,758

126,000

169,375

LIFE INSURANCE

1,189

980

ACCIDENTAL DEATH

DISMEMBER

205

224

LT/ST DISABILITY

3,613

3,413

FICA/MEDICARE

11,714

12,474

CALPERS RETIREMENT

261,791

247,231

275,118

WORKERS'

COMPENSATION

23,235

36,887

37,681

DEFERRED

COMPENSATION

40,109

59,372

43,014

RETIREE HEALTH SAVINGS

18,944

19,103

UNEMPLOYMENT

2,344

3,441

FRINGE BENEFITS

20,754

SALARIES & BENEFITS
Total

1,312,077

1,337,767

1,425,110

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

2,098

2,000

500

POSTAGE

400

SPECIAL ACTIVITY SUPPLIES

6,758

10,000

2,000

FUEL

398

1,187

2,977

VEHICLE OPERATIONS

4,090

3,193

4,513
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 106

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

NON-CAPITAL EQUIPMENT

271,993

COMPUTERS HARDWARE

4,111,769

933,521

113,000

COMPUTERS SOFTWARE

3,735,495

2,360,935

DUES & MEMBERSHIPS

5,000

3,000

GENERAL LIABILITY

133,879

108,768

116,115

PROFESSIONAL/TECHNICAL

SERVICE

629,233

364,244

100,000

REPAIR & MAINTENANCE

SERVICES

4,090

TELEPHONE

509,432

471,200

278,000

WIRELESS

225,800

206,600

TRAVEL/MILEAGE

REIMBURSEMENT

12,879

TRAINING

25,000

OPERATING
EXPENDITURES Total

5,682,529

5,889,898

3,213,040

1800 - INFORMATION TECHNOLOGY Total

6,994,606

7,227,665

4,638,150

1810 - INFORMATION

TECHNOLOGY-GIS

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

1,000

COMPUTERS HARDWARE

15,000

COMPUTERS SOFTWARE

262,250

265,350

PROFESSIONAL/TECHNICAL

SERVICE

140,000

120,000

OPERATING
EXPENDITURES Total

417,250

386,350

1810 - INFORMATION TECHNOLOGY-GIS Total

417,250

386,350

1900 - GENERAL

GOVERNMENT TRANSFERS

INTER-FUND TRANSFERS
OUT

110,315

TRANSFERS Total

110,315

1900 - GENERAL
GOVERNMENT Total

110,315

1990 - GEN GOV CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

274,994

DEBT SERVICE &

CAPITAL OUTLAY
Total

274,994

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 107

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

1990 - GEN GOV CAPITAL IMPROVEMENT Total

274,994

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

416,845

DEBT SERVICE &

CAPITAL OUTLAY
Total

416,845

4990 - PW CAPITAL IMPROVEMENT Total

416,845

-
112 - INFORMATION TECHNOLOGY ISF Total

7,521,767

7,919,908

5,024,500
113 - GENERAL

LIABILITY ISF
1320 - RISK

MANAGEMENT SALARIES & BENEFITS FULL-TIME SALARIES

302,384

123,561

124,797

OVER-TIME SALARIES

1,264

HEALTH/DENTAL

INSURANCE

31,735

18,000

LIFE INSURANCE

456

138

ACCIDENTAL DEATH

DISMEMBER

79 -

32 LT/ST DISABILITY

2,356

1,386

FICA/MEDICARE

4,532

1,810

CALPERS RETIREMENT

94,427

36,273

39,910

WORKERS'

COMPENSATION

9,024

5,412

5,466

DEFERRED

COMPENSATION

21,204

10,749

12,480

RETIREE HEALTH SAVINGS

11,357

6,696

UNEMPLOYMENT

920

499

FRINGE BENEFITS

4,016

SALARIES & BENEFITS
Total

479,740

198,011

193,212

OPERATING

EXPENDITURES POSTAGE

200

100

COMPUTERS HARDWARE

10,033

DUES & MEMBERSHIPS

2,019

LIABILITIES INSURANCE

3,113,046

4,464,218

5,000,000

LEGAL SERVICES

862,893

550,000

475,000
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 108

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

LEGAL CLAIMS

574,793

675,000

600,000

MEETINGS &

CONFERENCES

1,150

TRAVEL/MILEAGE

REIMBURSEMENT

1,000

OPERATING
EXPENDITURES Total

4,560,765

5,693,587

6,079,269

1320 - RISK
MANAGEMENT Total

5,040,504

5,891,598

6,272,481

1900 - GENERAL

GOVERNMENT

OPERATING

EXPENDITURES MISC EXPENSES

(1,500)

OPERATING
EXPENDITURES Total

(1,500)

TRANSFERS

INTER-FUND TRANSFERS
OUT

33,479

TRANSFERS Total

33,479

1900 - GENERAL
GOVERNMENT Total

31,979

-
113 - GENERAL
LIABILITY ISF Total

5,072,483

5,891,598

6,272,481
120 - EMPLOYEE
BENEFITS 1100 - CITY COUNCIL

OPERATING

EXPENDITURES IMPACT PROGRAM

16,272

OPERATING
EXPENDITURES Total

16,272

1100 - CITY COUNCIL
Total

16,272

1900 - GENERAL

GOVERNMENT SALARIES & BENEFITS FULL-TIME SALARIES

765,000

HEALTH/DENTAL

INSURANCE

2,813,547

1,080,580

2,064,381

SALARIES & BENEFITS
Total

3,578,547

1,080,580

2,064,381

OPERATING

EXPENDITURES LEGAL CLAIMS

5,040

OPERATING
EXPENDITURES Total

5,040

1900 - GENERAL
GOVERNMENT Total

3,583,587

1,080,580

2,064,381

2400 - ECONOMIC

DEVELOPMENT

DEBT SERVICE &

CAPITAL OUTLAY PROPERTY ACQUISITION

5,167,486

1,667,280

DEBT SERVICE &

CAPITAL OUTLAY
Total

5,167,486

1,667,280

2400 - ECONOMIC DEVELOPMENT Total

5,167,486

1,667,280

-
120 - EMPLOYEE
BENEFITS Total

8,767,345

2,747,860

2,064,381
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 109

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET
141 - EQUIPMENT

REPLACEMENT
6300 -

FACILITIES/MAINTENANCE

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

6,200

REPAIR & MAINTENANCE

SERVICES

322,014

3,859

OPERATING
EXPENDITURES Total

328,214

3,859

DEBT SERVICE &

CAPITAL OUTLAY

EQUIPMENT REPLACEMENT

CHARGES

117

DEBT SERVICE &

CAPITAL OUTLAY
Total

117

6300 - FACILITIES/MAINTENANCE Total

328,331

3,859

-
141 - EQUIPMENT
REPLACEMENT Total

328,331

3,859

-
200 - LOCAL GRANTS -
OTHER 2200 - HOUSING

OPERATING

EXPENDITURES GRANT EXPENSE

59,000

OPERATING
EXPENDITURES Total

59,000

2200 - HOUSING Total

59,000

4400 - VEHICLE

MAINTENANCE

DEBT SERVICE &

CAPITAL OUTLAY VEHICLES

51,000

DEBT SERVICE &

CAPITAL OUTLAY
Total

51,000

4400 - VEHICLE
MAINTENANCE Total

51,000

6200 - COMMUNITY
CENTER

OPERATING

EXPENDITURES GRANT EXPENSE

547,712

OPERATING
EXPENDITURES Total

547,712

6200 - COMMUNITY
CENTER Total

547,712

6500 - SPECIAL EVENTS

OPERATING

EXPENDITURES GRANT EXPENSE

38,784

OPERATING
EXPENDITURES Total

38,784

6500 - SPECIAL EVENTS
Total

38,784

-
200 - LOCAL GRANTS -
OTHER Total

696,496

-
201 - AQMD
1900 - GENERAL

GOVERNMENT

OPERATING

EXPENDITURES GRANT EXPENSE

17,750

PROFESSIONAL/TECHNICAL

SERVICE

17,750

OPERATING
EXPENDITURES Total

17,750

TRANSFERS

INFORMATION

TECHNOLOGY ISF

3,691

3,691
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 110

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

GENERAL LIABILITY ISF

1,588

INTER-FUND TRANSFERS
OUT

1,588

TRANSFERS Total

5,279

1900 - GENERAL
GOVERNMENT Total

23,029

5,279

23,029
201 - AQMD Total

23,029

5,279

23,029
202 - LA COUNTY
REIMBURSEMENT 3000 - PUBLIC SAFETY

OPERATING

EXPENDITURES GRANT EXPENSE

1,499,314

OPERATING
EXPENDITURES Total

1,499,314

3000 - PUBLIC SAFETY
Total

1,499,314

6210 - COMMUNITY

SERVICES SALARIES & BENEFITS FULL-TIME SALARIES

76,953

HEALTH/DENTAL

INSURANCE

18,000

CALPERS RETIREMENT

22,591

WORKERS'

COMPENSATION

3,371

DEFERRED

COMPENSATION

5,948

FRINGE BENEFITS

1,942

SALARIES & BENEFITS
Total

128,805

OPERATING

EXPENDITURES GRANT EXPENSE

1,652,048

OPERATING
EXPENDITURES Total

1,652,048

6210 - COMMUNITY
SERVICES Total

1,780,853

6500 - SPECIAL EVENTS

OPERATING

EXPENDITURES GRANT EXPENSE

586,154

OPERATING
EXPENDITURES Total

586,154

6500 - SPECIAL EVENTS
Total

586,154

-
202 - LA COUNTY
REIMBURSEMENT Total

2,367,007

1,499,314
203 - PARK BOND
4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

260,143

134,750

DEBT SERVICE &

CAPITAL OUTLAY
Total

260,143

134,750

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 111

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

4990 - PW CAPITAL IMPROVEMENT Total

260,143

134,750

6990 - PARCS CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

268,363

DEBT SERVICE &

CAPITAL OUTLAY
Total

268,363

6990 - PARCS CAPITAL IMPROVEMENT Total

268,363

-
203 - PARK BOND
Total

260,143

403,113

-
210 - MEASURE A
1900 - GENERAL

GOVERNMENT TRANSFERS

INTER-FUND TRANSFERS
OUT

121,037

195,473

TRANSFERS Total

121,037

195,473

1900 - GENERAL
GOVERNMENT Total

121,037

195,473

6000 - PARCS

OPERATING

EXPENDITURES GRANT EXPENSE

300,000

OPERATING
EXPENDITURES Total

300,000

6000 - PARCS Total

300,000

6990 - PARCS CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

1,091,703

DEBT SERVICE &

CAPITAL OUTLAY
Total

1,091,703

6990 - PARCS CAPITAL IMPROVEMENT Total

1,091,703

-
210 - MEASURE A Total

1,512,740

195,473
211 - MEASURE M
1900 - GENERAL

GOVERNMENT

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

2,800

OPERATING
EXPENDITURES Total

2,800

DEBT SERVICE &

CAPITAL OUTLAY DEBT SERVICES - PRIN

1,080

DEBT SERVICE &

CAPITAL OUTLAY
Total

1,080

TRANSFERS

INTER-FUND TRANSFERS
OUT

1,620,512

6,363,906

1,621,380

TRANSFERS Total

1,620,512

6,363,906

1,621,380

1900 - GENERAL
GOVERNMENT Total

1,624,392

6,363,906

1,621,380

4200 - TRANSPORTATION

OPERATING

EXPENDITURES NON-CAPITAL EQUIPMENT

180,446

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 112

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

OPERATING
EXPENDITURES Total

180,446

DEBT SERVICE &

CAPITAL OUTLAY

EQUIPMENT REPLACEMENT

CHARGES

376,070

343,048

DEBT SERVICE &

CAPITAL OUTLAY
Total

376,070

343,048

4200 - TRANSPORTATION
Total

556,516

343,048

4700 - CAPITAL

ENGINEERING

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

38,529

OPERATING
EXPENDITURES Total

38,529

4700 - CAPITAL
ENGINEERING Total

38,529

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

1,600,896

2,627,543

DEBT SERVICE &

CAPITAL OUTLAY
Total

1,600,896

2,627,543

4990 - PW CAPITAL IMPROVEMENT Total

1,600,896

2,627,543

-
211 - MEASURE M
Total

3,820,333

9,334,497

1,964,428
212 - MEASURE R -

HIGHWAY
4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

50,117,250

DEBT SERVICE &

CAPITAL OUTLAY
Total

50,117,250

4990 - PW CAPITAL IMPROVEMENT Total

50,117,250

-
212 - MEASURE R -
HIGHWAY Total

50,117,250

-
213 - METRO - LOCAL
1900 - GENERAL

GOVERNMENT TRANSFERS

INTER-FUND TRANSFERS
OUT

244

TRANSFERS Total

244

1900 - GENERAL
GOVERNMENT Total

244

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

2,808,004

3,293,742

DEBT SERVICE &

CAPITAL OUTLAY
Total

2,808,004

3,293,742

4990 - PW CAPITAL IMPROVEMENT Total

2,808,004

3,293,742

-
213 - METRO - LOCAL
Total

2,808,249

3,293,742

-
214 - GAS TAX
1800 - INFORMATION

TECHNOLOGY

OPERATING

EXPENDITURES

ADMINISTRATIVE

OVERHEAD

24 24

24 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 113

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

OPERATING
EXPENDITURES Total

24 24

24 1800 - INFORMATION TECHNOLOGY Total

24 24

24 1900 - GENERAL

GOVERNMENT

OPERATING

EXPENDITURES BAD DEBT EXPENSE

20 -

ADMINISTRATIVE

OVERHEAD

6,086

OPERATING
EXPENDITURES Total

6,106

6,086

TRANSFERS

INFORMATION

TECHNOLOGY ISF

471,998

GENERAL LIABILITY ISF

239,631

INTER-FUND TRANSFERS
OUT

553,278

25,504

169,525

TRANSFERS Total

1,025,276

737,133

881,155

1900 - GENERAL
GOVERNMENT Total

1,031,382

743,219

887,241

2000 - COMMUNITY

DEVELOPMENT

OPERATING

EXPENDITURES

MEETINGS &

CONFERENCES

10,000

OPERATING
EXPENDITURES Total

10,000

2000 - COMMUNITY DEVELOPMENT Total

10,000

2400 - ECONOMIC

DEVELOPMENT SALARIES & BENEFITS FULL-TIME SALARIES

78,727

HEALTH/DENTAL

INSURANCE

28,132

LIFE INSURANCE

110

ACCIDENTAL DEATH

DISMEMBER

25 LT/ST DISABILITY

324

FICA/MEDICARE

1,142

CALPERS RETIREMENT

25,177

WORKERS'

COMPENSATION

3,448

DEFERRED

COMPENSATION

3,936

RETIREE HEALTH SAVINGS

2,100

UNEMPLOYMENT

315

SALARIES & BENEFITS
Total

143,437
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 114

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

2400 - ECONOMIC DEVELOPMENT Total

143,437

2600 - BEAUTIFICATION SALARIES & BENEFITS FULL-TIME SALARIES

112,812

388,747

234,233

TEMPORARY SALARIES

20,859

22,509

HEALTH/DENTAL

INSURANCE

20,904

54,000

42,543

LIFE INSURANCE

129

260

ACCIDENTAL DEATH

DISMEMBER

22 -

59 LT/ST DISABILITY

524

963

FICA/MEDICARE

1,977

3,396

CALPERS RETIREMENT

36,364

114,123

74,907

WORKERS'

COMPENSATION

3,920

17,027

10,259

DEFERRED

COMPENSATION

5,571

28,983

11,712

H.S.A. CONTRIBUTION

540

RETIREE HEALTH SAVINGS

1,423

3,285

UNEMPLOYMENT

395

937

FRINGE BENEFITS

10,274

SALARIES & BENEFITS
Total

204,901

635,663

383,094

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

99,814

SPECIAL ACTIVITY SUPPLIES

2,139

REPAIR & MAINTENANCE

SERVICES

623,330

613,789

EMERGENCY DAMAGE

REPAIRS

17,575

25,000

WATER

122,641

188,289

138,289

ELECTRIC

5,362

21,025

7,025

OPERATING
EXPENDITURES Total

768,908

950,056

145,314

2600 - BEAUTIFICATION
Total

973,809

1,585,719

528,408

3000 - PUBLIC SAFETY

OPERATING

EXPENDITURES VEHICLE OPERATIONS

4,888

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 115

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

REPAIR & MAINTENANCE

SERVICES

4,888

OPERATING
EXPENDITURES Total

4,888

3000 - PUBLIC SAFETY
Total

4,888

4000 - PUBLIC WORKS SALARIES & BENEFITS FULL-TIME SALARIES

1,800,111

62,399

OVER-TIME SALARIES

90,625

TEMPORARY SALARIES

308,419

62,100

26,500

SALARIES- OTHER

40,871

HEALTH/DENTAL

INSURANCE

491,088

LIFE INSURANCE

3,349

69 ACCIDENTAL DEATH

DISMEMBER

579

16 LT/ST DISABILITY

9,961

693

FICA/MEDICARE

31,935

905

CALPERS RETIREMENT

620,283

19,955

WORKERS'

COMPENSATION

60,217

2,733

DEFERRED

COMPENSATION

87,553

6,240

RETIREE HEALTH SAVINGS

43,535

3,348

UNEMPLOYMENT

6,456

250

SALARIES & BENEFITS
Total

3,594,980

62,100

123,106

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

229,172

FUEL

111,693

UNIFORMS

50,153

GRAFITTI REMOVAL

111,317

TIDE CLEAN UPS

5,848

VEHICLE OPERATIONS

1,369,677

NON-CAPITAL EQUIPMENT

32,745

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 116

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

GOVERNMENT

FEES/LICENSES

254

MISC EXPENSES

51,531

PROFESSIONAL/TECHNICAL

SERVICE

821,365

REPAIR & MAINTENANCE

SERVICES

830,234

EMERGENCY DAMAGE

REPAIRS

14,121

TRAFFIC SIGNAGE

10,861

WATER

13,598

MEETINGS &

CONFERENCES

11,494

TRAVEL/MILEAGE

REIMBURSEMENT

25,158

TRAINING

85,330

89,595

ADMINISTRATIVE

OVERHEAD

1,473,336

OPERATING
EXPENDITURES Total

5,162,557

1,558,666

1,562,931

DEBT SERVICE &

CAPITAL OUTLAY EQUIPMENT & FURNITURE

8,496

DEBT SERVICE &

CAPITAL OUTLAY
Total

8,496

4000 - PUBLIC WORKS
Total

8,766,033

1,620,766

1,686,037

4100 - MAINTENANCE SALARIES & BENEFITS FULL-TIME SALARIES

2,289,959

OVER-TIME SALARIES

83,000

TEMPORARY SALARIES

320,938

524,358

HEALTH/DENTAL

INSURANCE

684,429

LIFE INSURANCE

3,172

ACCIDENTAL DEATH

DISMEMBER

724

LT/ST DISABILITY

9,527

FICA/MEDICARE

33,204

CALPERS RETIREMENT

732,323
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 117

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

WORKERS'

COMPENSATION

100,300

DEFERRED

COMPENSATION

114,498

RETIREE HEALTH SAVINGS

50,564

UNEMPLOYMENT

9,160

FRINGE BENEFITS

41,392

SALARIES & BENEFITS
Total

362,330

4,635,218

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

11,717

85,060

POSTAGE

93 -

SPECIAL ACTIVITY SUPPLIES

9,088

FUEL

81,142

127,889

UNIFORMS

31,092

9,492

GRAFITTI REMOVAL

246,794

294,190

TIDE CLEAN UPS

50,000

VEHICLE OPERATIONS

1,023,391

ASPHALT OPERATIONS

4,648

109,068

CONCRETE OPERATIONS

(10,000)

141,669

HEAVY EQUIPMENT

OPERATIONS

9,322

PARKWAY OPERATIONS

105,470

T.I.D.E OPERATIONS

591

15,334

NON-CAPITAL EQUIPMENT

7,947

DUES & MEMBERSHIPS

375

MISC EXPENSES

18,585

PROFESSIONAL/TECHNICAL

SERVICE

962,417

376,339

REPAIR & MAINTENANCE

SERVICES

803,233

175,000

EMERGENCY DAMAGE

REPAIRS

112,939

124,228
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 118

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

WATER

17,198

MEETINGS &

CONFERENCES

15,947

11,650

BOOT/PANT

REIMBURSEMENT

9,947

5,053

TRAINING

9,996

OPERATING
EXPENDITURES Total

2,373,754

2,690,349

4100 - MAINTENANCE
Total

2,736,084

7,325,567

4200 - TRANSPORTATION SALARIES & BENEFITS FULL-TIME SALARIES

615,759

431,255

OVER-TIME SALARIES

30,053

44,691

TEMPORARY SALARIES

50,871

36,436

HEALTH/DENTAL

INSURANCE

141,522

98,278

LIFE INSURANCE

898

577

ACCIDENTAL DEATH

DISMEMBER

155

132

LT/ST DISABILITY

2,554

1,887

FICA/MEDICARE

10,256

6,253

CALPERS RETIREMENT

188,862

137,914

WORKERS'

COMPENSATION

18,084

18,889

DEFERRED

COMPENSATION

27,858

21,563

H.S.A. CONTRIBUTION

1,080

RETIREE HEALTH SAVINGS

9,027

9,270

UNEMPLOYMENT

2,061

1,725

FRINGE BENEFITS

16,150

SALARIES & BENEFITS
Total

1,099,039

16,150

808,869

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

820

466

38,600

SPECIAL ACTIVITY SUPPLIES

2,584

63,200

FUEL

10,536

16,911

20,706
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 119

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

UNIFORMS

9,515

9,185

6,485

VEHICLE OPERATIONS

280,545

158,920

123,004

NON-CAPITAL EQUIPMENT

5,001

2,481

MISC EXPENSES

1,032

PROFESSIONAL/TECHNICAL

SERVICE

29,743

30,372

27,500

TRAFFIC SIGNAL SERVICES

480,836

95,417

EMERGENCY DAMAGE

REPAIRS

217,174

85,173

29,705

MARKING AND STRIPING

32,016

(7,213)

57,370

TRAFFIC SIGNAGE

81,977

5,589

90,685

ELECTRIC

164,383

200,547

MEETINGS &

CONFERENCES

10,061

9,996

1,650

BOOT/PANT

REIMBURSEMENT

2,000

1,800

OPERATING
EXPENDITURES Total

1,322,609

613,461

460,705

DEBT SERVICE &

CAPITAL OUTLAY

EQUIPMENT REPLACEMENT

CHARGES

16,741

31,300

DEBT SERVICE &

CAPITAL OUTLAY
Total

16,741

31,300

4200 - TRANSPORTATION
Total

2,438,389

660,911

1,269,574

4300 - UTILITY SERVICES SALARIES & BENEFITS FULL-TIME SALARIES

120

OVER-TIME SALARIES

8,415

21,440

TEMPORARY SALARIES

17,537

20,000

HEALTH/DENTAL

INSURANCE

1,512

LIFE INSURANCE

10 -

ACCIDENTAL DEATH

DISMEMBER

2 -

LT/ST DISABILITY

25 -

FICA/MEDICARE

377

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 120

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

CALPERS RETIREMENT

1,919

WORKERS'

COMPENSATION

674

DEFERRED

COMPENSATION

291

RETIREE HEALTH SAVINGS

137

UNEMPLOYMENT

76 -

SALARIES & BENEFITS
Total

31,093

41,440

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

22,948

22,700

ADMINISTRATIVE

OVERHEAD

43,404

OPERATING
EXPENDITURES Total

66,352

66,104

4300 - UTILITY SERVICES
Total

97,445

107,544

4400 - VEHICLE

MAINTENANCE

DEBT SERVICE &

CAPITAL OUTLAY

EQUIPMENT REPLACEMENT

CHARGES

434,599

382,204

380,714

EQUIPMENT & FURNITURE

47,505

DEBT SERVICE &

CAPITAL OUTLAY
Total

482,104

382,204

380,714

4400 - VEHICLE
MAINTENANCE Total

482,104

382,204

380,714

4500 - ENVIRONMENTAL SALARIES & BENEFITS TEMPORARY SALARIES

50,000

SALARIES & BENEFITS
Total

50,000

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

1,000

UNIFORMS

2,800

OPERATING
EXPENDITURES Total

3,800

4500 - ENVIRONMENTAL
Total

53,800

4600 - TRAFFIC

ENGINEERING SALARIES & BENEFITS FULL-TIME SALARIES

263,988

HEALTH/DENTAL

INSURANCE

36,000

CALPERS RETIREMENT

77,498

WORKERS'

COMPENSATION

11,563

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 121

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

DEFERRED

COMPENSATION

19,613

FRINGE BENEFITS

7,856

SALARIES & BENEFITS
Total

416,518

OPERATING

EXPENDITURES TRAFFIC SIGNAL SERVICES

12,155

ADMINISTRATIVE

OVERHEAD

483,459

OPERATING
EXPENDITURES Total

495,614

4600 - TRAFFIC
ENGINEERING Total

495,614

416,518

4700 - CAPITAL

ENGINEERING SALARIES & BENEFITS FULL-TIME SALARIES

116,657

460,624

TEMPORARY SALARIES

152,000

HEALTH/DENTAL

INSURANCE

9,900

69,807

LIFE INSURANCE

510

ACCIDENTAL DEATH

DISMEMBER

116

LT/ST DISABILITY

3,173

FICA/MEDICARE

6,679

CALPERS RETIREMENT

34,247

147,306

WORKERS'

COMPENSATION

5,110

20,175

DEFERRED

COMPENSATION

9,321

23,031

RETIREE HEALTH SAVINGS

11,389

UNEMPLOYMENT

1,843

FRINGE BENEFITS

2,646

SALARIES & BENEFITS
Total

177,881

896,655

OPERATING

EXPENDITURES

ADMINISTRATIVE

OVERHEAD

2,990

486,449

OPERATING
EXPENDITURES Total

2,990

486,449

4700 - CAPITAL
ENGINEERING Total

2,990

664,330

1,383,104

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

1,113,089

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 122

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

DEBT SERVICE &

CAPITAL OUTLAY
Total

1,113,089

4990 - PW CAPITAL IMPROVEMENT Total

1,113,089

6300 -

FACILITIES/MAINTENANCE

OPERATING

EXPENDITURES

REPAIR & MAINTENANCE

SERVICES

90,985

WATER

1,162

OPERATING
EXPENDITURES Total

92,147

6300 - FACILITIES/MAINTENANCE Total

92,147

-
214 - GAS TAX Total

15,497,914

8,932,207

13,765,450
215 - GAS TAX - SB 1
4990 - PW CAPITAL

IMPROVEMENT SALARIES & BENEFITS CAPITAL IMPROVEMENT

3,955,279

SALARIES & BENEFITS
Total

3,955,279

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

7,840,726

6,420,147

DEBT SERVICE &

CAPITAL OUTLAY
Total

7,840,726

6,420,147

4990 - PW CAPITAL IMPROVEMENT Total

11,796,005

6,420,147
215 - GAS TAX - SB 1
Total

11,796,005

6,420,147
216 - TDA 3
4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

194,669

604,760

DEBT SERVICE &

CAPITAL OUTLAY
Total

194,669

604,760

4990 - PW CAPITAL IMPROVEMENT Total

194,669

604,760

-
216 - TDA 3 Total

194,669

604,760

-
217 - TDA 8
1900 - GENERAL

GOVERNMENT TRANSFERS

INTER-FUND TRANSFERS
OUT

8,220,390

5,869,807

8,402,000

TRANSFERS Total

8,220,390

5,869,807

8,402,000

1900 - GENERAL
GOVERNMENT Total

8,220,390

5,869,807

8,402,000

4100 - MAINTENANCE

OPERATING

EXPENDITURES

REPAIR & MAINTENANCE

SERVICES

15,000

OPERATING
EXPENDITURES Total

15,000

4100 - MAINTENANCE
Total

15,000

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 123

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

746,808

5,671,571

DEBT SERVICE &

CAPITAL OUTLAY
Total

746,808

5,671,571

4990 - PW CAPITAL IMPROVEMENT Total

746,808

5,671,571

-
217 - TDA 8 Total

8,967,198

11,556,378

8,402,000
218 - PROPOSITION A
1000 - CITY

ADMINISTRATION

OPERATING

EXPENDITURES

ADMINISTRATIVE

OVERHEAD

132,359

OPERATING
EXPENDITURES Total

132,359

1000 - CITY
ADMINISTRATION Total

132,359

1900 - GENERAL

GOVERNMENT

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

1,516,415

1,610,090

REPAIR & MAINTENANCE

SERVICES

87,422

OPERATING
EXPENDITURES Total

1,603,837

1,610,090

TRANSFERS

INTER-FUND TRANSFERS
OUT

21,955

20,110

TRANSFERS Total

21,955

20,110

1900 - GENERAL
GOVERNMENT Total

1,625,792

1,630,200

1,610,090

2990 - CD CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

2,087,877

DEBT SERVICE &

CAPITAL OUTLAY
Total

2,087,877

2990 - CD CAPITAL IMPROVEMENT Total

2,087,877

4000 - PUBLIC WORKS

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

93,316

ADMINISTRATIVE

OVERHEAD

118

OPERATING
EXPENDITURES Total

93,434

118

4000 - PUBLIC WORKS
Total

93,434

118

4100 - MAINTENANCE

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

94,126

OPERATING
EXPENDITURES Total

94,126

4100 - MAINTENANCE
Total

94,126

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

1,686,256

7,971,269

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 124

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

DEBT SERVICE &

CAPITAL OUTLAY
Total

1,686,256

7,971,269

4990 - PW CAPITAL IMPROVEMENT Total

1,686,256

7,971,269

6300 -

FACILITIES/MAINTENANCE SALARIES & BENEFITS TEMPORARY SALARIES

32,534

28,683

54,600

HEALTH/DENTAL

INSURANCE

2 -

FICA/MEDICARE

459

CALPERS RETIREMENT

3,928

WORKERS'

COMPENSATION

936

UNEMPLOYMENT

94 -

SALARIES & BENEFITS
Total

37,953

28,683

54,600

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

5,862

7,760

REPAIR & MAINTENANCE

SERVICES

213,474

233,760

ADMINISTRATIVE

OVERHEAD

22,110

OPERATING
EXPENDITURES Total

241,446

263,630

6300 - FACILITIES/MAINTENANCE Total

279,399

292,313

318,230

6990 - PARCS CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

676,075

DEBT SERVICE &

CAPITAL OUTLAY
Total

676,075

6990 - PARCS CAPITAL IMPROVEMENT Total

676,075

-
218 - PROPOSITION A
Total

3,817,239

12,884,336

2,154,923
220 - PROPOSITION C
4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

2,314,199

25,016,579

DEBT SERVICE &

CAPITAL OUTLAY
Total

2,314,199

25,016,579

4990 - PW CAPITAL IMPROVEMENT Total

2,314,199

25,016,579

-
220 - PROPOSITION C
Total

2,314,199

25,016,579

-
221 - PROP 42-
CONGESTION MGT 4100 - MAINTENANCE

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

17,783

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 125

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

OPERATING
EXPENDITURES Total

17,783

4100 - MAINTENANCE
Total

17,783

-
221 - PROP 42-

CONGESTION MGT
Total

17,783

-
222 - SURFACE

TRANSPORTATION

PROGRAM
4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

35,661

1,090,873

DEBT SERVICE &

CAPITAL OUTLAY
Total

35,661

1,090,873

4990 - PW CAPITAL IMPROVEMENT Total

35,661

1,090,873

-
222 - SURFACE TRANSPORTATION PROGRAM Total

35,661

1,090,873

-
223 - OFFICE OF

TRAFFIC SAFETY
4600 - TRAFFIC

ENGINEERING

OPERATING

EXPENDITURES GRANT EXPENSE

61,250

OPERATING
EXPENDITURES Total

61,250

4600 - TRAFFIC
ENGINEERING Total

61,250

-
223 - OFFICE OF
TRAFFIC SAFETY Total

61,250

-
224 - RECYCLING
1900 - GENERAL

GOVERNMENT TRANSFERS

INTER-FUND TRANSFERS
OUT

361

TRANSFERS Total

361

1900 - GENERAL
GOVERNMENT Total

361

2700 - ENVIRONMENTAL SALARIES & BENEFITS TEMPORARY SALARIES

51,030

SALARIES & BENEFITS
Total

51,030

OPERATING

EXPENDITURES GRANT EXPENSE

333,808

OPERATING
EXPENDITURES Total

333,808

2700 - ENVIRONMENTAL
Total

384,838

4200 - TRANSPORTATION SALARIES & BENEFITS FICA/MEDICARE

288

CALPERS RETIREMENT

2,398

WORKERS'

COMPENSATION

873

UNEMPLOYMENT

80 -

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 126

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

SALARIES & BENEFITS
Total

3,639

OPERATING

EXPENDITURES GRANT EXPENSE

31,799

OPERATING
EXPENDITURES Total

31,799

4200 - TRANSPORTATION
Total

35,438

4300 - UTILITY SERVICES

OPERATING

EXPENDITURES GRANT EXPENSE

1,700

OPERATING
EXPENDITURES Total

1,700

4300 - UTILITY SERVICES
Total

1,700

4500 - ENVIRONMENTAL SALARIES & BENEFITS TEMPORARY SALARIES

51,030

SALARIES & BENEFITS
Total

51,030

OPERATING

EXPENDITURES GRANT EXPENSE

456,996

OPERATING
EXPENDITURES Total

456,996

4500 - ENVIRONMENTAL
Total

456,996

51,030

6000 - PARCS SALARIES & BENEFITS FULL-TIME SALARIES

16,560

TEMPORARY SALARIES

23,832

HEALTH/DENTAL

INSURANCE

5,353

LIFE INSURANCE

30 -

ACCIDENTAL DEATH

DISMEMBER

5 -

LT/ST DISABILITY

76 -

FICA/MEDICARE

585

CALPERS RETIREMENT

9,662

WORKERS'

COMPENSATION

1,027

DEFERRED

COMPENSATION

828

RETIREE HEALTH SAVINGS

448

UNEMPLOYMENT

107

SALARIES & BENEFITS
Total

58,514

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 127

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

OPERATING

EXPENDITURES GRANT EXPENSE

71,857

OPERATING
EXPENDITURES Total

71,857

6000 - PARCS Total

130,371

-
224 - RECYCLING
Total

167,870

841,834

51,030
225 - MEASURE R
1900 - GENERAL

GOVERNMENT

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

900

OPERATING
EXPENDITURES Total

900

DEBT SERVICE &

CAPITAL OUTLAY DEBT SERVICES - PRIN

720

DEBT SERVICE &

CAPITAL OUTLAY
Total

720

TRANSFERS

INTER-FUND TRANSFERS
OUT

1,080,341

1,081,420

2,682,484

TRANSFERS Total

1,080,341

1,081,420

2,682,484

1900 - GENERAL
GOVERNMENT Total

1,081,961

1,081,420

2,682,484

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

8,372,939

39,600

DEBT SERVICE &

CAPITAL OUTLAY
Total

8,372,939

39,600

4990 - PW CAPITAL IMPROVEMENT Total

8,372,939

39,600

-
225 - MEASURE R Total

9,454,901

1,121,020

2,682,484
227 - MEASURE M -
MSP
4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

80,698

DEBT SERVICE &

CAPITAL OUTLAY
Total

80,698

4990 - PW CAPITAL IMPROVEMENT Total

80,698

-
227 - MEASURE M -
MSP Total

80,698

-
230 - STATE GRANTS -
OTHER
1990 - GEN GOV CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

659,242

DEBT SERVICE &

CAPITAL OUTLAY
Total

659,242

1990 - GEN GOV CAPITAL IMPROVEMENT Total

659,242

2100 - PLANNING

OPERATING

EXPENDITURES SPECIAL ACTIVITY SUPPLIES

69,312

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 128

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

GRANT EXPENSE

113,433

525,463

OPERATING
EXPENDITURES Total

182,745

525,463

2100 - PLANNING Total

182,745

525,463

2200 - HOUSING SALARIES & BENEFITS FULL-TIME SALARIES

2,657

84,001

HEALTH/DENTAL

INSURANCE

281

LIFE INSURANCE

3 -

ACCIDENTAL DEATH

DISMEMBER

1 -

LT/ST DISABILITY

31 -

FICA/MEDICARE

38 -

CALPERS RETIREMENT

871

WORKERS'

COMPENSATION

76 -

DEFERRED

COMPENSATION

266

RETIREE HEALTH SAVINGS

109

UNEMPLOYMENT

8 -

SALARIES & BENEFITS
Total

4,341

84,001

OPERATING

EXPENDITURES GRANT EXPENSE

1,690,874

2,439,023

OPERATING
EXPENDITURES Total

1,690,874

2,439,023

2200 - HOUSING Total

4,341

1,774,875

2,439,023

2990 - CD CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

4,858,743

DEBT SERVICE &

CAPITAL OUTLAY
Total

4,858,743

2990 - CD CAPITAL IMPROVEMENT Total

4,858,743

3000 - PUBLIC SAFETY SALARIES & BENEFITS TEMPORARY SALARIES

93,000

FICA/MEDICARE

3,350

CALPERS RETIREMENT

5,600

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 129

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

WORKERS'

COMPENSATION

10,125

UNEMPLOYMENT

925

SALARIES & BENEFITS
Total

113,000

OPERATING

EXPENDITURES GRANT EXPENSE

169,000

OPERATING
EXPENDITURES Total

169,000

3000 - PUBLIC SAFETY
Total

282,000

3300 - EMERGENCY

OPERATIONS

OPERATING

EXPENDITURES GRANT EXPENSE

120,000

OPERATING
EXPENDITURES Total

120,000

3300 - EMERGENCY OPERATIONS Total

120,000

4600 - TRAFFIC

ENGINEERING

OPERATING

EXPENDITURES GRANT EXPENSE

796,000

PROFESSIONAL/TECHNICAL

SERVICE

6,825

OPERATING
EXPENDITURES Total

6,825

796,000

4600 - TRAFFIC
ENGINEERING Total

6,825

796,000

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

1,042,525

13,624,318

DEBT SERVICE &

CAPITAL OUTLAY
Total

1,042,525

13,624,318

4990 - PW CAPITAL IMPROVEMENT Total

1,042,525

13,624,318

6990 - PARCS CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

7,977,277

DEBT SERVICE &

CAPITAL OUTLAY
Total

7,977,277

6990 - PARCS CAPITAL IMPROVEMENT Total

7,977,277

9150 - ENERGY

OPERATING

EXPENDITURES SPECIAL ACTIVITY SUPPLIES

132,744

OPERATING
EXPENDITURES Total

132,744

9150 - ENERGY Total

132,744

-
230 - STATE GRANTS -
OTHER Total

1,369,181

30,617,917

2,559,023
300 - FEDERAL
GRANTS - OTHER 2200 - HOUSING

OPERATING

EXPENDITURES GRANT EXPENSE

2,327,998

2,450,524
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 130

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

REPAIR & MAINTENANCE

SERVICES

122,526

OPERATING
EXPENDITURES Total

2,450,524

2200 - HOUSING Total

2,450,524

3000 - PUBLIC SAFETY

OPERATING

EXPENDITURES GRANT EXPENSE

1,100,000

OPERATING
EXPENDITURES Total

1,100,000

3000 - PUBLIC SAFETY
Total

1,100,000

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

3,566,734

6,837,248

DEBT SERVICE &

CAPITAL OUTLAY
Total

3,566,734

6,837,248

4990 - PW CAPITAL IMPROVEMENT Total

3,566,734

6,837,248

-
300 - FEDERAL
GRANTS - OTHER Total

3,566,734

10,387,772

2,450,524
301 - HOMELAND

SECURITY
1900 - GENERAL

GOVERNMENT TRANSFERS

INTER-FUND TRANSFERS
OUT

260,000

TRANSFERS Total

260,000

1900 - GENERAL
GOVERNMENT Total

260,000

3000 - PUBLIC SAFETY TRANSFERS

INTER-FUND TRANSFERS
OUT

100,000

TRANSFERS Total

100,000

3000 - PUBLIC SAFETY
Total

100,000
301 - HOMELAND
SECURITY Total

260,000

100,000
310 - CDBG 1710 - ACCOUNTING SALARIES & BENEFITS FULL-TIME SALARIES

32,242

HEALTH/DENTAL

INSURANCE

4,316

LIFE INSURANCE

45 -

ACCIDENTAL DEATH

DISMEMBER

8 -

LT/ST DISABILITY

148

FICA/MEDICARE

487

CALPERS RETIREMENT

10,492

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 131

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

WORKERS'

COMPENSATION

1,466

DEFERRED

COMPENSATION

1,612

RETIREE HEALTH SAVINGS

185

UNEMPLOYMENT

134

SALARIES & BENEFITS
Total

51,134

1710 - ACCOUNTING
Total

51,134

1900 - GENERAL

GOVERNMENT TRANSFERS

INTER-FUND TRANSFERS
OUT

3,163

TRANSFERS Total

3,163

1900 - GENERAL
GOVERNMENT Total

3,163

2200 - HOUSING SALARIES & BENEFITS FULL-TIME SALARIES

132,604

SALARIES & BENEFITS
Total

132,604

OPERATING

EXPENDITURES GRANT EXPENSE

2,324,527

1,357,022

OPERATING
EXPENDITURES Total

2,324,527

1,357,022

DEBT SERVICE &

CAPITAL OUTLAY DEBT SERVICES - PRIN

209,187

210,891

106,000

DEBT SERVICE &

CAPITAL OUTLAY
Total

209,187

210,891

106,000

2200 - HOUSING Total

209,187

2,668,022

1,463,022

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

46,659

4,024,784

DEBT SERVICE &

CAPITAL OUTLAY
Total

46,659

4,024,784

4990 - PW CAPITAL IMPROVEMENT Total

46,659

4,024,784

6210 - COMMUNITY

SERVICES

OPERATING

EXPENDITURES GRANT EXPENSE

93,924

PROFESSIONAL/TECHNICAL

SERVICE

132,457

OPERATING
EXPENDITURES Total

226,381

6210 - COMMUNITY
SERVICES Total

226,381

-
310 - CDBG Total

536,524

6,692,806

1,463,022
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 132

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET
313 - HOME GRANT
1900 - GENERAL

GOVERNMENT TRANSFERS

INFORMATION

TECHNOLOGY ISF

719

INTER-FUND TRANSFERS
OUT

318

TRANSFERS Total

1,037

719

1900 - GENERAL
GOVERNMENT Total

1,037

719

2200 - HOUSING

OPERATING

EXPENDITURES GRANT EXPENSE

2,922,046

724,611

OPERATING
EXPENDITURES Total

2,922,046

724,611

2200 - HOUSING Total

2,922,046

724,611
313 - HOME GRANT
Total

1,037

2,922,765

724,611
314 - LOW-MODERATE

INCOME HOUSING
1900 - GENERAL

GOVERNMENT TRANSFERS

INFORMATION

TECHNOLOGY ISF

90,464

INTER-FUND TRANSFERS
OUT

73,303

24,365

TRANSFERS Total

163,767

114,829

1900 - GENERAL
GOVERNMENT Total

163,767

114,829

2000 - COMMUNITY

DEVELOPMENT

OPERATING

EXPENDITURES

MEETINGS &

CONFERENCES

12,200

25,000

OPERATING
EXPENDITURES Total

12,200

25,000

2000 - COMMUNITY DEVELOPMENT Total

12,200

25,000

2200 - HOUSING SALARIES & BENEFITS FULL-TIME SALARIES

327,285

419,344

293,638

TEMPORARY SALARIES

30,000

HEALTH/DENTAL

INSURANCE

46,747

54,000

38,473

LIFE INSURANCE

475

326

ACCIDENTAL DEATH

DISMEMBER

82 -

74 LT/ST DISABILITY

3,114

2,149

FICA/MEDICARE

4,870

4,258

CALPERS RETIREMENT

106,797

123,105

93,905

WORKERS'

COMPENSATION

9,724

18,367

12,861

DEFERRED

COMPENSATION

27,262

27,624

22,742
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 133

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

RETIREE HEALTH SAVINGS

8,605

6,959

UNEMPLOYMENT

981

1,175

FRINGE BENEFITS

11,424

SALARIES & BENEFITS
Total

535,941

683,864

506,559

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

500

1,400

POSTAGE

1,600

450

SPECIAL ACTIVITY SUPPLIES

10,200

UNIFORMS

250

VEHICLE OPERATIONS

9,775

DUES & MEMBERSHIPS

679

GOVERNMENT

FEES/LICENSES

100

MISC EXPENSES

165

1,731

PROFESSIONAL/TECHNICAL

SERVICE

321,231

966,940

1,000,000

ADVERTISING

3,000

PRINTING/BINDING

400

WATER

8,828

14,500

GAS

111

ELECTRIC

183

MEETINGS &

CONFERENCES

5,126

TRAVEL/MILEAGE

REIMBURSEMENT

3,313

ADMINISTRATIVE

OVERHEAD

36,773

OPERATING
EXPENDITURES Total

386,284

999,121

1,019,350

2200 - HOUSING Total

922,225

1,682,985

1,525,909

2400 - ECONOMIC

DEVELOPMENT

OPERATING

EXPENDITURES

GOVERNMENT

FEES/LICENSES

231

PROFESSIONAL/TECHNICAL

SERVICE

(6,423)

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 134

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

ADMINISTRATIVE

OVERHEAD

157,276

OPERATING
EXPENDITURES Total

151,084

2400 - ECONOMIC DEVELOPMENT Total

151,084

2410 - COMMUNITY

PRESERVATION SALARIES & BENEFITS FULL-TIME SALARIES

68,198

HEALTH/DENTAL

INSURANCE

14,066

LIFE INSURANCE

76 ACCIDENTAL DEATH

DISMEMBER

17 LT/ST DISABILITY

280

FICA/MEDICARE

989

CALPERS RETIREMENT

21,809

WORKERS'

COMPENSATION

2,987

DEFERRED

COMPENSATION

3,410

RETIREE HEALTH SAVINGS

315

UNEMPLOYMENT

273

SALARIES & BENEFITS
Total

112,420

2410 - COMMUNITY PRESERVATION Total

112,420

4100 - MAINTENANCE

OPERATING

EXPENDITURES

REPAIR & MAINTENANCE

SERVICES

12,315

OPERATING
EXPENDITURES Total

12,315

4100 - MAINTENANCE
Total

12,315

4400 - VEHICLE

MAINTENANCE

DEBT SERVICE &

CAPITAL OUTLAY

EQUIPMENT REPLACEMENT

CHARGES

12,315

DEBT SERVICE &

CAPITAL OUTLAY
Total

12,315

4400 - VEHICLE
MAINTENANCE Total

12,315

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

4,400

DEBT SERVICE &

CAPITAL OUTLAY
Total

4,400

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 135

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

4990 - PW CAPITAL IMPROVEMENT Total

4,400

6210 - COMMUNITY

SERVICES

OPERATING

EXPENDITURES

ADMINISTRATIVE

OVERHEAD

202,287

OPERATING
EXPENDITURES Total

202,287

6210 - COMMUNITY
SERVICES Total

202,287

6990 - PARCS CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

135,565

DEBT SERVICE &

CAPITAL OUTLAY
Total

135,565

6990 - PARCS CAPITAL IMPROVEMENT Total

135,565

-
314 - LOW-MODERATE INCOME HOUSING Total

1,443,763

2,160,181

1,675,644
410 - SIGNAL

DEVELOPER FEES
1900 - GENERAL

GOVERNMENT TRANSFERS

INTER-FUND TRANSFERS
OUT

45,493

TRANSFERS Total

45,493

1900 - GENERAL
GOVERNMENT Total

45,493

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

117,327

2,857,216

DEBT SERVICE &

CAPITAL OUTLAY
Total

117,327

2,857,216

4990 - PW CAPITAL IMPROVEMENT Total

117,327

2,857,216

-
410 - SIGNAL
DEVELOPER FEES Total

162,820

2,857,216

-
411 - DRAINAGE

DEVELOPER FEES
4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

279,562

9,694,985

DEBT SERVICE &

CAPITAL OUTLAY
Total

279,562

9,694,985

4990 - PW CAPITAL IMPROVEMENT Total

279,562

9,694,985

-
411 - DRAINAGE
DEVELOPER FEES Total

279,562

9,694,985

-
412 - BIOLOGIAL

IMPACT FEES
4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

5,810

DEBT SERVICE &

CAPITAL OUTLAY
Total

5,810

4990 - PW CAPITAL IMPROVEMENT Total

5,810

6990 - PARCS CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

11,459

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 136

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

DEBT SERVICE &

CAPITAL OUTLAY
Total

11,459

6990 - PARCS CAPITAL IMPROVEMENT Total

11,459

-
412 - BIOLOGIAL
IMPACT FEES Total

5,810

11,459

-
413 - URBAN

STRUCTURES IMPACT
FEE
1900 - GENERAL

GOVERNMENT TRANSFERS

INTER-FUND TRANSFERS
OUT

28,474

42,507

42,494

TRANSFERS Total

28,474

42,507

42,494

1900 - GENERAL
GOVERNMENT Total

28,474

42,507

42,494

1990 - GEN GOV CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

5,900

DEBT SERVICE &

CAPITAL OUTLAY
Total

5,900

1990 - GEN GOV CAPITAL IMPROVEMENT Total

5,900

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

749,282

518,097

DEBT SERVICE &

CAPITAL OUTLAY
Total

749,282

518,097

4990 - PW CAPITAL IMPROVEMENT Total

749,282

518,097

6990 - PARCS CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

930,979

DEBT SERVICE &

CAPITAL OUTLAY
Total

930,979

6990 - PARCS CAPITAL IMPROVEMENT Total

930,979

-
413 - URBAN STRUCTURES IMPACT FEE Total

777,757

1,497,482

42,494
414 - TRAFFIC IMPACT
FEES
4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

582

1,852,194

DEBT SERVICE &

CAPITAL OUTLAY
Total

582

1,852,194

4990 - PW CAPITAL IMPROVEMENT Total

582

1,852,194

-
414 - TRAFFIC IMPACT
FEES Total

582

1,852,194

-
416 - STILL MEADOW

LN SWR ASSMNT DST
1900 - GENERAL

GOVERNMENT TRANSFERS

INTER-FUND TRANSFERS
OUT

11,000

TRANSFERS Total

11,000

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 137

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

1900 - GENERAL
GOVERNMENT Total

11,000

-
416 - STILL MEADOW LN SWR ASSMNT DST Total

11,000

-
420 - SEWER

MAINTENANCE

DISTRICT
1400 - HUMAN

RESOURCES SALARIES & BENEFITS FULL-TIME SALARIES

26,273

55,246

55,798

HEALTH/DENTAL

INSURANCE

5,970

9,000

14,066

LIFE INSURANCE

42 -

62 ACCIDENTAL DEATH

DISMEMBER

7 -

14 LT/ST DISABILITY

207

229

FICA/MEDICARE

389

809

CALPERS RETIREMENT

8,574

16,218

17,844

WORKERS'

COMPENSATION

786

2,420

2,444

DEFERRED

COMPENSATION

1,314

3,812

2,790

RETIREE HEALTH SAVINGS

510

1,050

UNEMPLOYMENT

79 -

223

FRINGE BENEFITS

1,795

SALARIES & BENEFITS
Total

44,152

88,491

95,330

OPERATING

EXPENDITURES

ADMINISTRATIVE

OVERHEAD

39,173

OPERATING
EXPENDITURES Total

39,173

1400 - HUMAN
RESOURCES Total

83,325

127,664

134,503

1800 - INFORMATION

TECHNOLOGY

OPERATING

EXPENDITURES

ADMINISTRATIVE

OVERHEAD

24 24

24 OPERATING
EXPENDITURES Total

24 24

24 1800 - INFORMATION TECHNOLOGY Total

24 24

24 1900 - GENERAL

GOVERNMENT TRANSFERS

INFORMATION

TECHNOLOGY ISF

221,491

GENERAL LIABILITY ISF

110,035

INTER-FUND TRANSFERS
OUT

291,629

25,504

103,606
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 138

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

TRANSFERS Total

513,120

357,030

103,606

1900 - GENERAL
GOVERNMENT Total

513,120

357,030

103,606

2500 - SPECIAL DISTRICTS

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

23,575

22,000

OPERATING
EXPENDITURES Total

23,575

22,000

2500 - SPECIAL DISTRICTS
Total

23,575

22,000

4000 - PUBLIC WORKS SALARIES & BENEFITS TEMPORARY SALARIES

39,743

50,500

FICA/MEDICARE

576

CALPERS RETIREMENT

11,187

WORKERS'

COMPENSATION

1,144

UNEMPLOYMENT

115

SALARIES & BENEFITS
Total

52,766

50,500

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

13,549

TRAINING

9,605

10,309

ADMINISTRATIVE

OVERHEAD

57,617

40,457

OPERATING
EXPENDITURES Total

71,166

50,062

50,766

4000 - PUBLIC WORKS
Total

123,932

100,562

50,766

4100 - MAINTENANCE SALARIES & BENEFITS TEMPORARY SALARIES

2,180

SALARIES & BENEFITS
Total

2,180

OPERATING

EXPENDITURES

ADMINISTRATIVE

OVERHEAD

17,160

OPERATING
EXPENDITURES Total

17,160

4100 - MAINTENANCE
Total

17,160

19,340

4300 - UTILITY SERVICES SALARIES & BENEFITS FULL-TIME SALARIES

1,261,050

1,406,427

1,571,572

OVER-TIME SALARIES

16,802

69,680

TEMPORARY SALARIES

(1,474)

18,250

33,500

HEALTH/DENTAL

INSURANCE

339,447

297,900

415,819
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 139

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

LIFE INSURANCE

2,314

2,164

ACCIDENTAL DEATH

DISMEMBER

400

494

LT/ST DISABILITY

7,194

8,567

FICA/MEDICARE

18,603

22,788

CALPERS RETIREMENT

406,283

402,995

502,585

WORKERS'

COMPENSATION

36,111

60,127

68,835

DEFERRED

COMPENSATION

67,782

95,838

91,904

RETIREE HEALTH SAVINGS

28,488

35,693

UNEMPLOYMENT

3,739

6,286

FRINGE BENEFITS

35,595

SALARIES & BENEFITS
Total

2,186,740

2,386,812

2,829,887

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

7,294

32,348

POSTAGE

534

800

200

SPECIAL ACTIVITY SUPPLIES

6,413

4,700

600

FUEL

45,359

27,641

39,382

UNIFORMS

21,510

25,575

20,575

VEHICLE OPERATIONS

320,584

226,337

210,312

RENTALS/LEASES

14,360

10,450

NON-CAPITAL EQUIPMENT

52,473

39,965

DUES & MEMBERSHIPS

486

7,900

7,400

LIABILITIES INSURANCE

51,258

GOVERNMENT

FEES/LICENSES

20,145

29,054

25,600

MISC EXPENSES

3,025

7,136

PROFESSIONAL/TECHNICAL

SERVICE

112,674

223,654

261,800

PRINTING/BINDING

505

1,000

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 140

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

REPAIR & MAINTENANCE

SERVICES

279,160

64,558

128,500

TRAFFIC SIGNAGE

13,944

WATER

9,864

10,974

8,800

ELECTRIC

6,643

11,600

8,700

MEETINGS &

CONFERENCES

47,478

45,952

33,000

TRAVEL/MILEAGE

REIMBURSEMENT

18,974

13,000

11,000

TRAINING

10,400

7,900

ADMINISTRATIVE

OVERHEAD

1,086,576

OPERATING
EXPENDITURES Total

2,053,641

1,934,788

1,933,107

DEBT SERVICE &

CAPITAL OUTLAY

EQUIPMENT REPLACEMENT

CHARGES

98,100

EQUIPMENT & FURNITURE

25,049

43,375

DEBT SERVICE &

CAPITAL OUTLAY
Total

25,049

141,475

4300 - UTILITY SERVICES
Total

4,265,430

4,463,075

4,762,995

4400 - VEHICLE

MAINTENANCE

DEBT SERVICE &

CAPITAL OUTLAY

EQUIPMENT REPLACEMENT

CHARGES

327,531

EQUIPMENT & FURNITURE

14,582

DEBT SERVICE &

CAPITAL OUTLAY
Total

14,582

327,531

4400 - VEHICLE
MAINTENANCE Total

14,582

327,531

4700 - CAPITAL

ENGINEERING

OPERATING

EXPENDITURES

ADMINISTRATIVE

OVERHEAD

174

OPERATING
EXPENDITURES Total

174

4700 - CAPITAL
ENGINEERING Total

174

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

1,552,775

993,459

DEBT SERVICE &

CAPITAL OUTLAY
Total

1,552,775

993,459

4990 - PW CAPITAL IMPROVEMENT Total

1,552,775

993,459

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 141

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET
420 - SEWER MAINTENANCE DISTRICT Total

6,553,362

6,410,254

5,093,408
421 - LANDSCAPE

MAINTENANCE

DISTRICT
1900 - GENERAL

GOVERNMENT TRANSFERS

INFORMATION

TECHNOLOGY ISF

87,722

GENERAL LIABILITY ISF

53,060

INTER-FUND TRANSFERS
OUT

143,173

110,517

116,054

TRANSFERS Total

230,895

251,299

116,054

1900 - GENERAL
GOVERNMENT Total

230,895

251,299

116,054

2500 - SPECIAL DISTRICTS

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

40,702

36,000

OPERATING
EXPENDITURES Total

40,702

36,000

2500 - SPECIAL DISTRICTS
Total

40,702

36,000

2600 - BEAUTIFICATION SALARIES & BENEFITS FULL-TIME SALARIES

137,845

223,893

122,020

OVER-TIME SALARIES

8,610

TEMPORARY SALARIES

87 -

HEALTH/DENTAL

INSURANCE

23,179

36,000

14,411

LIFE INSURANCE

165

135

ACCIDENTAL DEATH

DISMEMBER

29 -

31 LT/ST DISABILITY

606

502

FICA/MEDICARE

2,126

1,769

CALPERS RETIREMENT

43,003

65,727

39,022

WORKERS'

COMPENSATION

3,793

9,807

5,344

DEFERRED

COMPENSATION

6,570

14,712

6,101

H.S.A. CONTRIBUTION

540

RETIREE HEALTH SAVINGS

1,666

1,185

UNEMPLOYMENT

425

488

FRINGE BENEFITS

5,268

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 142

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

SALARIES & BENEFITS
Total

228,103

355,407

191,547

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

104,780

3,000

FUEL

2,423

6,225

UNIFORMS

2,000

GRAFITTI REMOVAL

8,660

VEHICLE OPERATIONS

23,614

26,711

NON-CAPITAL EQUIPMENT

2,421

PROFESSIONAL/TECHNICAL

SERVICE

728,755

LANDSCAPE CONTRACTS

1,786,992

REPAIR & MAINTENANCE

SERVICES

925,402

2,010,620

93,120

EMERGENCY DAMAGE

REPAIRS

41,439

40,000

WATER

441,965

580,858

460,000

ELECTRIC

42,367

96,485

50,000

ADMINISTRATIVE

OVERHEAD

89 5,775

5,775

OPERATING
EXPENDITURES Total

2,182,438

2,866,555

2,482,483

2600 - BEAUTIFICATION
Total

2,410,540

3,221,962

2,674,030

4000 - PUBLIC WORKS

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

23,444

REPAIR & MAINTENANCE

SERVICES

1,351

ADMINISTRATIVE

OVERHEAD

11,941

6,166

OPERATING
EXPENDITURES Total

36,736

6,166

4000 - PUBLIC WORKS
Total

36,736

6,166

4100 - MAINTENANCE

OPERATING

EXPENDITURES FUEL

1,187

VEHICLE OPERATIONS

3,895

OPERATING
EXPENDITURES Total

5,082

4100 - MAINTENANCE
Total

5,082

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 143

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

4700 - CAPITAL

ENGINEERING

OPERATING

EXPENDITURES

ADMINISTRATIVE

OVERHEAD

126

OPERATING
EXPENDITURES Total

126

4700 - CAPITAL
ENGINEERING Total

126

126
421 - LANDSCAPE MAINTENANCE DISTRICT Total

2,678,298

3,525,337

2,832,376
422 - LIGHTING

MAINTENANCE

DISTRICT
1900 - GENERAL

GOVERNMENT TRANSFERS

INFORMATION

TECHNOLOGY ISF

74,287

383,501

GENERAL LIABILITY ISF

37,264

200,359

INTER-FUND TRANSFERS
OUT

64,153

16,303

22,876

TRANSFERS Total

138,440

127,854

606,736

1900 - GENERAL
GOVERNMENT Total

138,440

127,854

606,736

2500 - SPECIAL DISTRICTS

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

24,908

23,000

OPERATING
EXPENDITURES Total

24,908

23,000

2500 - SPECIAL DISTRICTS
Total

24,908

23,000

2600 - BEAUTIFICATION

OPERATING

EXPENDITURES LANDSCAPE CONTRACTS

98,399

REPAIR & MAINTENANCE

SERVICES

99,310

93,713

OPERATING
EXPENDITURES Total

99,310

93,713

98,399

2600 - BEAUTIFICATION
Total

99,310

93,713

98,399

4000 - PUBLIC WORKS

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

17,150

TRAINING

2,370

2,489

ADMINISTRATIVE

OVERHEAD

5,501

5,336

OPERATING
EXPENDITURES Total

22,651

7,706

7,825

4000 - PUBLIC WORKS
Total

22,651

7,706

7,825

4200 - TRANSPORTATION SALARIES & BENEFITS FULL-TIME SALARIES

253,547

269,423

490,616

OVER-TIME SALARIES

8,945

33,707

31,399

TEMPORARY SALARIES

10,673

20,985

80,439
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 144

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

HEALTH/DENTAL

INSURANCE

39,783

40,500

119,264

LIFE INSURANCE

338

580

ACCIDENTAL DEATH

DISMEMBER

58 -

132

LT/ST DISABILITY

1,190

2,131

FICA/MEDICARE

3,952

7,114

CALPERS RETIREMENT

79,500

79,093

156,898

WORKERS'

COMPENSATION

7,121

11,801

21,489

DEFERRED

COMPENSATION

11,767

18,310

24,531

RETIREE HEALTH SAVINGS

3,246

7,845

UNEMPLOYMENT

793

1,962

FRINGE BENEFITS

6,408

SALARIES & BENEFITS
Total

420,914

480,227

944,401

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

402

300

POSTAGE

300

SPECIAL ACTIVITY SUPPLIES

29,945

346,468

2,000

FUEL

2,647

2,423

7,985

UNIFORMS

1,584

1,415

4,115

VEHICLE OPERATIONS

84,168

23,614

48,064

NON-CAPITAL EQUIPMENT

2,914

4,610

2,905

PROFESSIONAL/TECHNICAL

SERVICE

32,747

115,267

115,500

STREET LIGHT SERVICES

2,344,800

588,493

421,250

TRAFFIC SIGNAL SERVICES

838,292

572,205

EMERGENCY DAMAGE

REPAIRS

255,339

1,124,883

892,395

TRAFFIC SIGNAL-MULTI

JURSTICT

134,012

60,400

ELECTRIC

2,858,067

1,639,777
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 145

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

MEETINGS &

CONFERENCES

361

1,000

4,350

BOOT/PANT

REIMBURSEMENT

2,000

1,800

OPERATING
EXPENDITURES Total

2,754,908

6,041,145

3,773,046

DEBT SERVICE &

CAPITAL OUTLAY EQUIPMENT & FURNITURE

6,252

DEBT SERVICE &

CAPITAL OUTLAY
Total

6,252

4200 - TRANSPORTATION
Total

3,175,822

6,527,624

4,717,447

4600 - TRAFFIC

ENGINEERING

OPERATING

EXPENDITURES

ADMINISTRATIVE

OVERHEAD

213,267

OPERATING
EXPENDITURES Total

213,267

DEBT SERVICE &

CAPITAL OUTLAY DEBT SERVICES - PRIN

974,774

DEBT SERVICE &

CAPITAL OUTLAY
Total

974,774

4600 - TRAFFIC
ENGINEERING Total

1,188,041

4700 - CAPITAL

ENGINEERING

OPERATING

EXPENDITURES

ADMINISTRATIVE

OVERHEAD

213,432

OPERATING
EXPENDITURES Total

213,432

DEBT SERVICE &

CAPITAL OUTLAY DEBT SERVICES - PRIN

971,741

DEBT SERVICE - INTEREST

405,607

DEBT SERVICE &

CAPITAL OUTLAY
Total

1,377,348

4700 - CAPITAL
ENGINEERING Total

1,590,780

213,432

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

169,391

DEBT SERVICE &

CAPITAL OUTLAY
Total

169,391

4990 - PW CAPITAL IMPROVEMENT Total

169,391

8000 - DEBT SERVICES

DEBT SERVICE &

CAPITAL OUTLAY DEBT SERVICES - PRIN

640,000

DEBT SERVICE - INTEREST

333,156

DEBT SERVICE &

CAPITAL OUTLAY
Total

973,156
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 146

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

8000 - DEBT SERVICES
Total

973,156
422 - LIGHTING MAINTENANCE DISTRICT Total

4,624,263

8,541,976

6,639,994
423 - DRAINAGE

MAINT DISTRICT
1900 - GENERAL

GOVERNMENT TRANSFERS

INFORMATION

TECHNOLOGY ISF

80,506

GENERAL LIABILITY ISF

39,854

INTER-FUND TRANSFERS
OUT

106,762

54,348

43,406

TRANSFERS Total

187,268

174,708

163,766

1900 - GENERAL
GOVERNMENT Total

187,268

174,708

163,766

2500 - SPECIAL DISTRICTS

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

35,145

33,500

OPERATING
EXPENDITURES Total

35,145

33,500

2500 - SPECIAL DISTRICTS
Total

35,145

33,500

2600 - BEAUTIFICATION

OPERATING

EXPENDITURES STREET SWEEPING

285,422

OPERATING
EXPENDITURES Total

285,422

2600 - BEAUTIFICATION
Total

285,422

4000 - PUBLIC WORKS SALARIES & BENEFITS FULL-TIME SALARIES

211,767

OVER-TIME SALARIES

8,910

TEMPORARY SALARIES

19,216

22,000

SALARIES- OTHER

2,947

HEALTH/DENTAL

INSURANCE

57,211

LIFE INSURANCE

354

ACCIDENTAL DEATH

DISMEMBER

61 -

LT/ST DISABILITY

1,208

FICA/MEDICARE

3,479

CALPERS RETIREMENT

67,464

WORKERS'

COMPENSATION

6,542

DEFERRED

COMPENSATION

10,208

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 147

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

RETIREE HEALTH SAVINGS

5,305

UNEMPLOYMENT

703

SALARIES & BENEFITS
Total

395,376

22,000

OPERATING

EXPENDITURES FUEL

11,315

UNIFORMS

3,107

VEHICLE OPERATIONS

291,683

RENTALS/LEASES

13,000

NON-CAPITAL EQUIPMENT

10,079

GOVERNMENT

FEES/LICENSES

142

MISC EXPENSES

13,000

PROFESSIONAL/TECHNICAL

SERVICE

33,312

REPAIR & MAINTENANCE

SERVICES

595,526

EMERGENCY DAMAGE

REPAIRS

350

TRAFFIC SIGNAGE

9,000

TRAVEL/MILEAGE

REIMBURSEMENT

5,575

TRAINING

52,675

10,086

ADMINISTRATIVE

OVERHEAD

258,280

42,111

OPERATING
EXPENDITURES Total

1,231,368

107,786

65,197

DEBT SERVICE &

CAPITAL OUTLAY EQUIPMENT & FURNITURE

5,161

DEBT SERVICE &

CAPITAL OUTLAY
Total

5,161

4000 - PUBLIC WORKS
Total

1,631,905

129,786

65,197

4100 - MAINTENANCE SALARIES & BENEFITS FULL-TIME SALARIES

193,001

241,846

OVER-TIME SALARIES

24,951

HEALTH/DENTAL

INSURANCE

41,400

74,270
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 148

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

LIFE INSURANCE

313

ACCIDENTAL DEATH

DISMEMBER

72 LT/ST DISABILITY

988

FICA/MEDICARE

3,507

CALPERS RETIREMENT

56,659

77,342

WORKERS'

COMPENSATION

8,453

10,593

DEFERRED

COMPENSATION

14,819

12,092

RETIREE HEALTH SAVINGS

5,333

UNEMPLOYMENT

967

FRINGE BENEFITS

4,278

SALARIES & BENEFITS
Total

343,561

452,272

OPERATING

EXPENDITURES FUEL

12,065

18,946

UNIFORMS

7,815

6,815

GRAFITTI REMOVAL

5,000

VEHICLE OPERATIONS

101,452

100,109

ASPHALT OPERATIONS

10,000

CONCRETE OPERATIONS

10,000

HEAVY EQUIPMENT

OPERATIONS

71,097

678

T.I.D.E OPERATIONS

5,000

NON-CAPITAL EQUIPMENT

6,350

PROFESSIONAL/TECHNICAL

SERVICE

50,003

30,000

REPAIR & MAINTENANCE

SERVICES

77,300

EMERGENCY DAMAGE

REPAIRS

50,000

WATER

361

MEETINGS &

CONFERENCES

274

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 149

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

BOOT/PANT

REIMBURSEMENT

600

ADMINISTRATIVE

OVERHEAD

216,169

OPERATING
EXPENDITURES Total

622,886

450,618

4100 - MAINTENANCE
Total

966,447

902,890

4300 - UTILITY SERVICES SALARIES & BENEFITS FULL-TIME SALARIES

263,060

265,339

260,242

OVER-TIME SALARIES

1,594

16,556

16,000

HEALTH/DENTAL

INSURANCE

68,272

51,300

71,499

LIFE INSURANCE

427

335

ACCIDENTAL DEATH

DISMEMBER

74 -

76 LT/ST DISABILITY

1,352

1,228

FICA/MEDICARE

3,832

3,774

CALPERS RETIREMENT

82,489

77,895

83,225

WORKERS'

COMPENSATION

7,363

11,622

11,399

DEFERRED

COMPENSATION

14,199

18,705

15,374

RETIREE HEALTH SAVINGS

5,867

5,607

UNEMPLOYMENT

778

1,041

FRINGE BENEFITS

6,562

SALARIES & BENEFITS
Total

449,307

447,979

469,798

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

6,305

5,171

FUEL

1,236

1,759

UNIFORMS

667

900

600

VEHICLE OPERATIONS

45,295

37,669

19,955

RENTALS/LEASES

39,715

40,000

NON-CAPITAL EQUIPMENT

4,141

24,385

2,500

DUES & MEMBERSHIPS

700

200
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 150

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

GOVERNMENT

FEES/LICENSES

1,749

7,355

3,170

MISC EXPENSES

43,571

89 -

PROFESSIONAL/TECHNICAL

SERVICE

61,954

78,446

83,150

REPAIR & MAINTENANCE

SERVICES

35,332

53,500

36,500

EMERGENCY DAMAGE

REPAIRS

1,774

35,000

10,000

WATER

6,007

6,500

5,500

ELECTRIC

10,549

8,550

8,500

MEETINGS &

CONFERENCES

1,750

2,000

TRAVEL/MILEAGE

REIMBURSEMENT

900

ADMINISTRATIVE

OVERHEAD

165,668

OPERATING
EXPENDITURES Total

383,011

467,534

379,502

DEBT SERVICE &

CAPITAL OUTLAY EQUIPMENT & FURNITURE

12,204

DEBT SERVICE &

CAPITAL OUTLAY
Total

12,204

4300 - UTILITY SERVICES
Total

832,318

927,717

849,300

4400 - VEHICLE

MAINTENANCE

DEBT SERVICE &

CAPITAL OUTLAY

EQUIPMENT REPLACEMENT

CHARGES

241,693

174,425

EQUIPMENT & FURNITURE

38,885

DEBT SERVICE &

CAPITAL OUTLAY
Total

38,885

241,693

174,425

4400 - VEHICLE
MAINTENANCE Total

38,885

241,693

174,425

4500 - ENVIRONMENTAL

OPERATING

EXPENDITURES STREET SWEEPING

299,693

OPERATING
EXPENDITURES Total

299,693

4500 - ENVIRONMENTAL
Total

299,693

4700 - CAPITAL

ENGINEERING

OPERATING

EXPENDITURES

ADMINISTRATIVE

OVERHEAD

265

OPERATING
EXPENDITURES Total

265

4700 - CAPITAL
ENGINEERING Total

265

265
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 151

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

51,875

1,509,366

DEBT SERVICE &

CAPITAL OUTLAY
Total

51,875

1,509,366

4990 - PW CAPITAL IMPROVEMENT Total

51,875

1,509,366

-
423 - DRAINAGE
MAINT DISTRICT Total

2,742,515

4,270,550

2,489,037
424 - RECYCLED

WATER FUND
1900 - GENERAL

GOVERNMENT TRANSFERS

INFORMATION

TECHNOLOGY ISF

10,872

GENERAL LIABILITY ISF

5,394

INTER-FUND TRANSFERS
OUT

10,930

5,870

TRANSFERS Total

21,802

16,266

22,136

1900 - GENERAL
GOVERNMENT Total

21,802

16,266

22,136

4300 - UTILITY SERVICES SALARIES & BENEFITS FULL-TIME SALARIES

53,325

53,448

OVER-TIME SALARIES

1,061

1,536

1,500

HEALTH/DENTAL

INSURANCE

10,376

10,800

LIFE INSURANCE

89 -

ACCIDENTAL DEATH

DISMEMBER

15 -

LT/ST DISABILITY

243

FICA/MEDICARE

767

CALPERS RETIREMENT

17,349

15,691

WORKERS'

COMPENSATION

1,530

2,341

DEFERRED

COMPENSATION

3,041

3,313

RETIREE HEALTH SAVINGS

634

UNEMPLOYMENT

158

FRINGE BENEFITS

1,190

SALARIES & BENEFITS
Total

88,588

88,319

1,500

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

2,906

2,250

1,450
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 152

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

SPECIAL ACTIVITY SUPPLIES

44,930

300

UNIFORMS

566

850

500

RENTALS/LEASES

2,000

NON-CAPITAL EQUIPMENT

8,628

19,105

10,000

DUES & MEMBERSHIPS

538

1,200

700

MISC EXPENSES

602

PROFESSIONAL/TECHNICAL

SERVICE

24,115

16,600

12,000

PRINTING/BINDING

218

REPAIR & MAINTENANCE

SERVICES

61,355

9,950

ELECTRIC

60,812

106,000

81,000

RECYCLED WATER

PURCHASE

55,000

ADMINISTRATIVE

OVERHEAD

55,419

OPERATING
EXPENDITURES Total

198,735

318,079

228,019

DEBT SERVICE &

CAPITAL OUTLAY EQUIPMENT & FURNITURE

5,988

DEBT SERVICE &

CAPITAL OUTLAY
Total

5,988

4300 - UTILITY SERVICES
Total

293,310

406,398

229,519
424 - RECYCLED
WATER FUND Total

315,112

422,664

251,655
500 - LANCASTER

POWER AUTHORITY
1000 - CITY

ADMINISTRATION

DEBT SERVICE &

CAPITAL OUTLAY DEBT SERVICE - INTEREST

445,087

DEBT SERVICE &

CAPITAL OUTLAY
Total

445,087

1000 - CITY
ADMINISTRATION Total

445,087

1900 - GENERAL

GOVERNMENT TRANSFERS

INFORMATION

TECHNOLOGY ISF

535

GENERAL LIABILITY ISF

349

INTER-FUND TRANSFERS
OUT

349

TRANSFERS Total

884

884
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 153

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

1900 - GENERAL
GOVERNMENT Total

884

8000 - DEBT SERVICES

DEBT SERVICE &

CAPITAL OUTLAY DEBT SERVICES - PRIN

830,000

DEBT SERVICE - INTEREST

373,225

DEBT SERVICE &

CAPITAL OUTLAY
Total

1,203,225

8000 - DEBT SERVICES
Total

1,203,225

9100 - LANCASTER

CHOICE ENERGY

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

4,450

5,000

ELECTRIC

939,471

ADMINISTRATIVE

OVERHEAD

10,621

OPERATING
EXPENDITURES Total

954,542

15,621

DEBT SERVICE &

CAPITAL OUTLAY DEBT SERVICES - PRIN

735,000

DEBT SERVICE - INTEREST

(40,576)

406,004

DEBT SERVICE &

CAPITAL OUTLAY
Total

(40,576)

1,141,004

9100 - LANCASTER CHOICE ENERGY Total

913,966

1,156,625

15,621
500 - LANCASTER POWER AUTHORITY Total

1,359,937

1,157,509

1,219,730
501 - LANCASTER

CHOICE ENERGY
1000 - CITY

ADMINISTRATION SALARIES & BENEFITS FULL-TIME SALARIES

230,401

525,440

HEALTH/DENTAL

INSURANCE

30,070

86,618

LIFE INSURANCE

577

ACCIDENTAL DEATH

DISMEMBER

132

LT/ST DISABILITY

2,106

FICA/MEDICARE

7,619

CALPERS RETIREMENT

67,545

167,426

WORKERS'

COMPENSATION

10,091

23,014

DEFERRED

COMPENSATION

18,153

27,095

RETIREE HEALTH SAVINGS

13,533
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 154

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

UNEMPLOYMENT

2,102

FRINGE BENEFITS

6,758

SALARIES & BENEFITS
Total

363,019

855,661

OPERATING

EXPENDITURES SPECIAL ACTIVITY SUPPLIES

76,469

CHARITABLE

CONTRIBUTIONS

65,475

135,000

PROFESSIONAL/TECHNICAL

SERVICE

7,683

1,322

100,000

SPONSORSHIP EXPENSE

156,640

175,000

TRAVEL/MILEAGE

REIMBURSEMENT

65,455

PUBLICATIONS/JOURNALS

800

OPERATING
EXPENDITURES Total

150,407

223,437

410,000

1000 - CITY
ADMINISTRATION Total

150,407

586,455

1,265,661

1100 - CITY COUNCIL

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

13 -

CHARITABLE

CONTRIBUTIONS

16,810

PROFESSIONAL/TECHNICAL

SERVICE

130,506

OPERATING
EXPENDITURES Total

147,329

1100 - CITY COUNCIL
Total

147,329

1500 -

COMMUNICATIONS SALARIES & BENEFITS FULL-TIME SALARIES

161,195

HEALTH/DENTAL

INSURANCE

25,780

LIFE INSURANCE

179

ACCIDENTAL DEATH

DISMEMBER

41 LT/ST DISABILITY

659

FICA/MEDICARE

2,337

CALPERS RETIREMENT

51,550

WORKERS'

COMPENSATION

7,060

DEFERRED

COMPENSATION

8,060
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 155

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

RETIREE HEALTH SAVINGS

5,324

UNEMPLOYMENT

645

SALARIES & BENEFITS
Total

262,829

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

51,668

MEETINGS &

CONFERENCES

3,593

TRAVEL/MILEAGE

REIMBURSEMENT

30 -

ADMINISTRATIVE

OVERHEAD

1,219,845

1,600,000

OPERATING
EXPENDITURES Total

55,290

1,219,845

1,600,000

1500 -
COMMUNICATIONS Total

55,290

1,219,845

1,862,829

1700 - FINANCE/IT

ADMINISTRATION SALARIES & BENEFITS FULL-TIME SALARIES

61,998

HEALTH/DENTAL

INSURANCE

2,425

LIFE INSURANCE

62 ACCIDENTAL DEATH

DISMEMBER

14 LT/ST DISABILITY

173

FICA/MEDICARE

899

CALPERS RETIREMENT

19,827

WORKERS'

COMPENSATION

2,716

DEFERRED

COMPENSATION

4,960

RETIREE HEALTH SAVINGS

1,990

UNEMPLOYMENT

248

SALARIES & BENEFITS
Total

95,312

1700 - FINANCE/IT ADMINISTRATION Total

95,312

1710 - ACCOUNTING SALARIES & BENEFITS FULL-TIME SALARIES

75,916

HEALTH/DENTAL

INSURANCE

7,459

LIFE INSURANCE

84 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 156

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

ACCIDENTAL DEATH

DISMEMBER

19 LT/ST DISABILITY

312

FICA/MEDICARE

1,101

CALPERS RETIREMENT

24,278

WORKERS'

COMPENSATION

3,325

DEFERRED

COMPENSATION

3,796

RETIREE HEALTH SAVINGS

2,250

UNEMPLOYMENT

304

SALARIES & BENEFITS
Total

118,844

1710 - ACCOUNTING
Total

118,844

1900 - GENERAL

GOVERNMENT

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

146,667

OPERATING
EXPENDITURES Total

146,667

TRANSFERS

INFORMATION

TECHNOLOGY ISF

132,566

GENERAL LIABILITY ISF

92,227

INTER-FUND TRANSFERS
OUT

152,808

46,465

63,121

TRANSFERS Total

285,374

271,258

287,915

1900 - GENERAL
GOVERNMENT Total

432,040

271,258

287,915

1990 - GEN GOV CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

1,609,242

DEBT SERVICE &

CAPITAL OUTLAY
Total

1,609,242

1990 - GEN GOV CAPITAL IMPROVEMENT Total

1,609,242

4200 - TRANSPORTATION

OPERATING

EXPENDITURES

REPAIR & MAINTENANCE

SERVICES

33,454

30,000

EMERGENCY DAMAGE

REPAIRS

5,000

ELECTRIC

33,778

60,000

OPERATING
EXPENDITURES Total

33,778

98,454

95,000
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 157

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

DEBT SERVICE &

CAPITAL OUTLAY EQUIPMENT & FURNITURE

19,039

DEBT SERVICE &

CAPITAL OUTLAY
Total

19,039

4200 - TRANSPORTATION
Total

52,817

98,454

95,000

9100 - LANCASTER

CHOICE ENERGY SALARIES & BENEFITS FULL-TIME SALARIES

243,175

295,126

356,927

SALARIES- OTHER

1,031,446

HEALTH/DENTAL

INSURANCE

32,844

19,430

28,132

LIFE INSURANCE

301

248

ACCIDENTAL DEATH

DISMEMBER

52 -

57 LT/ST DISABILITY

1,384

1,605

FICA/MEDICARE

3,688

5,175

CALPERS RETIREMENT

72,415

86,732

114,144

WORKERS'

COMPENSATION

7,337

12,927

15,633

DEFERRED

COMPENSATION

22,516

22,200

41,047

RETIREE HEALTH SAVINGS

6,351

9,239

UNEMPLOYMENT

750

1,428

FRINGE BENEFITS

7,444

SALARIES & BENEFITS
Total

1,422,257

443,858

573,636

OPERATING

EXPENDITURES

OPERATING MATERIALS &

SUPPLIES

49,756

50,552

53,000

POSTAGE

2,500

500

SPECIAL ACTIVITY SUPPLIES

824,542

623,811

FUEL

1,187

VEHICLE OPERATIONS

3,193

DUES & MEMBERSHIPS

162,218

107,596

108,000

BAD DEBT EXPENSE

3,939,355

2,419,190

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 158

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

SERVICES

114,859

PROFESSIONAL/TECHNICAL

SERVICE

239,448

30,001

1,600,000

ADVERTISING

146,363

61,100

30,000

PRINTING/BINDING

500

LEGAL SERVICES

4,851

23,500

12,000

ELECTRIC

3,107

POWER PURCHASE

EXPENSE

59,104,631

45,787,927

75,003,697

NEM PAYOUTS

346,304

205,000

MEETINGS &

CONFERENCES

400

3,400

9,000

TRAVEL/MILEAGE

REIMBURSEMENT

4,088

10,500

TRAINING

1,650

1,000

ADMINISTRATIVE

OVERHEAD

629,806

OPERATING
EXPENDITURES Total

65,456,520

49,960,763

77,572,862

9100 - LANCASTER CHOICE ENERGY Total

66,878,777

50,404,621

78,146,498

9150 - ENERGY SALARIES & BENEFITS FULL-TIME SALARIES

161,235

HEALTH/DENTAL

INSURANCE

21,412

LIFE INSURANCE

229

ACCIDENTAL DEATH

DISMEMBER

40 -

LT/ST DISABILITY

1,491

FICA/MEDICARE

2,365

CALPERS RETIREMENT

52,612

WORKERS'

COMPENSATION

4,779

DEFERRED

COMPENSATION

12,690

RETIREE HEALTH SAVINGS

5,265

UNEMPLOYMENT

482

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 159

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

SALARIES & BENEFITS
Total

262,601

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

75,879

189,603

150,000

OPERATING
EXPENDITURES Total

75,879

189,603

150,000

9150 - ENERGY Total

338,480

189,603

150,000

9170 - HYDROGEN

OPERATING

EXPENDITURES SPECIAL ACTIVITY SUPPLIES

1,000

2,000

CHARITABLE

CONTRIBUTIONS

40,000

50,000

PROFESSIONAL/TECHNICAL

SERVICE

750,000

LEGAL SERVICES

3,000

10,000

MEETINGS &

CONFERENCES

15,000

OPERATING
EXPENDITURES Total

809,000

827,000

9170 - HYDROGEN Total

809,000

827,000
501 - LANCASTER
CHOICE ENERGY Total

68,055,140

55,188,478

82,849,059
530 - LANCASTER

FINANCING

AUTHORITY
1900 - GENERAL

GOVERNMENT

DEBT SERVICE &

CAPITAL OUTLAY DEBT SERVICES - PRIN

3,551,615

3,553,681

DEBT SERVICE &

CAPITAL OUTLAY
Total

3,551,615

3,553,681

1900 - GENERAL
GOVERNMENT Total

3,551,615

3,553,681

1990 - GEN GOV CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

818,008

DEBT SERVICE &

CAPITAL OUTLAY
Total

818,008

1990 - GEN GOV CAPITAL IMPROVEMENT Total

818,008

2990 - CD CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

0 -

DEBT SERVICE &

CAPITAL OUTLAY
Total

0 -

2990 - CD CAPITAL IMPROVEMENT Total

0 -

4400 - VEHICLE

MAINTENANCE

DEBT SERVICE &

CAPITAL OUTLAY EQUIPMENT & FURNITURE

279,925

DEBT SERVICE &

CAPITAL OUTLAY
Total

279,925

-
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 160

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

4400 - VEHICLE
MAINTENANCE Total

279,925

4990 - PW CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

9,070,145

4,466,628

DEBT SERVICE &

CAPITAL OUTLAY
Total

9,070,145

4,466,628

4990 - PW CAPITAL IMPROVEMENT Total

9,070,145

4,466,628

6200 - COMMUNITY
CENTER

DEBT SERVICE &

CAPITAL OUTLAY EQUIPMENT & FURNITURE

84,288

DEBT SERVICE &

CAPITAL OUTLAY
Total

84,288

6200 - COMMUNITY
CENTER Total

84,288

6990 - PARCS CAPITAL

IMPROVEMENT

DEBT SERVICE &

CAPITAL OUTLAY CAPITAL IMPROVEMENT

670,039

DEBT SERVICE &

CAPITAL OUTLAY
Total

670,039

6990 - PARCS CAPITAL IMPROVEMENT Total

670,039

8000 - DEBT SERVICES

DEBT SERVICE &

CAPITAL OUTLAY DEBT SERVICES - PRIN

3,552,181

DEBT SERVICE &

CAPITAL OUTLAY
Total

3,552,181

8000 - DEBT SERVICES
Total

3,552,181
530 - LANCASTER FINANCING AUTHORITY Total

12,985,974

9,508,356

3,552,181
601 - AVAQMD 7100 - AVAQMD SALARIES & BENEFITS FULL-TIME SALARIES

633,627

641,266

867,800

HEALTH/DENTAL

INSURANCE

65,202

108,000

149,776

LIFE INSURANCE

654

990

ACCIDENTAL DEATH

DISMEMBER

112

226

LT/ST DISABILITY

1,959

3,335

FICA/MEDICARE

5,913

12,583

CALPERS RETIREMENT

132,621

188,254

277,520

WORKERS'

COMPENSATION

11,705

28,087

38,010

DEFERRED

COMPENSATION

20,333

47,703

50,138
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 161

FUND NAME DIVISION

EXPENSE

CATEGORY DESCRIPTION
FY 2023

ACTUALS
FY 2024

REVISED
FY 2025
BUDGET

RETIREE HEALTH SAVINGS

12,831

20,999

UNEMPLOYMENT

1,182

3,471

FRINGE BENEFITS

15,934

SALARIES & BENEFITS
Total

886,139

1,029,244

1,424,847

7100 - AVAQMD Total

886,139

1,029,244

1,424,847
601 - AVAQMD Total

886,139

1,029,244

1,424,847
850 - CFD 21-1 PUBLIC
SERVICES 2500 - SPECIAL DISTRICTS

OPERATING

EXPENDITURES

PROFESSIONAL/TECHNICAL

SERVICE

6,000

OPERATING
EXPENDITURES Total

6,000

2500 - SPECIAL DISTRICTS
Total

6,000

6,000
850 - CFD 21-1 PUBLIC
SERVICES Total

6,000

6,000
Grand Total

296,314,007

472,623,613

282,045,781

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 162

EXPENDITURES BY

DEPARTMENT
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 163

CITY MANAGER’S OFFICE
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 164 City Manager’s Office

BUDGET OVER VIEW
Department Expense by Fund

Department Expense by Division

Department Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 12,165,206 14,884,157 12,333,046 113 - GENERAL LIABILITY ISF 5,040,504 5,891,598 6,272,481 120 - EMPLOYEE BENEFITS 16,272 - - 218 - PROPOSITION A 132,359 132,359 132,359 230 - STATE GRANTS - OTHER 132,744 - - 420 - SEWER MAINTENANCE DISTRICT 83,325 127,664 134,503 500 - LANCASTER POWER AUTHORITY 1,359,053 1,156,625 15,621 501 - LANCASTER CHOICE ENERGY 67,570,283 53,209,524 82,251,989 601 - AVAQMD 886,139 1,029,244 1,424,847 Grand Total 87,385,885 76,431,171 102,564,847 DIVISION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 1000 - CITY ADMINISTRATION 3,554,666 4,255,261 4,009,402 1100 - CITY COUNCIL 1,866,403 1,774,246 1,923,604 1200 - CITY CLERK 946,037 1,797,538 1,186,149 1300 - LEGAL SERVICES 505,662 494,378 112,233 1320 - RISK MANAGEMENT 5,040,504 5,891,598 6,272,481 1400 - HUMAN RESOURCES 2,890,603 2,946,744 3,149,725 1500 - COMMUNICATIONS 1,901,219 3,803,984 4,020,245 1510 - LANCASTER TV 826,619 1,656,402 1,327,042 7100 - AVAQMD 886,139 1,029,244 1,424,847 9100 - LANCASTER CHOICE ENERGY 67,854,311 51,602,396 78,162,119 9150 - ENERGY 1,113,721 370,379 150,000 9170 - HYDROGEN - 809,000 827,000 Grand Total 87,385,885 76,431,171 102,564,847 EXPENSE CATEGORY FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET SALARIES & BENEFITS 8,339,589 7,913,316 8,773,873 OPERATING EXPENDITURES 78,502,311 67,162,151 93,616,401 DEBT SERVICE & CAPITAL OUTLAY 543,986 1,298,303 174,574 TRANSFERS - 57,400 - Grand Total 87,385,885 76,431,171 102,564,847 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 165 Organization Detail:

City of Lancaster

CITY COUNCIL
Division no. 1100

City of Lancaster
Residents
Mayor Vice Mayor Council Member
(3)
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 166 Budget Detail – City Council
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 1,702,802 1,774,246 1,923,604 120 - EMPLOYEE BENEFITS 16,272 - - 501 - LANCASTER CHOICE ENERGY 147,329 - - Grand Total 1,866,403 1,774,246 1,923,604 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
SALARIES- OTHER 43,275 42,300 45,000 HEALTH/DENTAL INSURANCE 244,481 234,131 308,807 LIFE INSURANCE 495 - 714 ACCIDENTAL DEATH DISMEMBER 86 - 120 FICA/MEDICARE 1,246 - 1,262 CALPERS RETIREMENT 13,530 14,258 6,102 WORKERS' COMPENSATION 2,427 3,692 3,811 UNEMPLOYMENT 248 - 348 FRINGE BENEFITS - 2,352 - SALARIES & BENEFITS Total 305,787 296,733 366,163

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 869 5,000 3,000 POSTAGE - 550 550 SPECIAL ACTIVITY SUPPLIES 83,719 68,203 165,000 FUEL 1,013 335 2,977 CHARITABLE CONTRIBUTIONS 16,810 - - VEHICLE OPERATIONS 8,978 1,002 4,504 COMPUTERS HARDWARE 540 - 2,373 DUES & MEMBERSHIPS 1,241 11,000 13,000 PROFESSIONAL/TECHNICAL SERVICE 391,343 375,047 375,000 ADVERTISING 70,825 72,000 50,000 IMPACT PROGRAM 16,272 - - PRINTING/BINDING 27 554 554 LEGAL SERVICES 952,247 900,000 900,000 REPAIR & MAINTENANCE SERVICES - 8,978 8,978 TELEPHONE 6,000 6,000 6,000 MEETINGS & CONFERENCES - 3,000 3,000 TRAVEL/MILEAGE REIMBURSEMENT 9,400 23,839 20,000 TRAINING 1,332 2,005 2,505 OPERATING EXPENDITURES Total 1,560,615 1,477,513 1,557,441 Grand Total 1,866,403 1,774,246 1,923,604 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 167 Organization Detail:

City Manager’s Office

ADMINISTRATION
Division nos. 1000,1300

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 168 Budget Detail – Administration
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 3,332,476 4,030,825 2,723,614 218 - PROPOSITION A 132,359 132,359 132,359 500 - LANCASTER POWER AUTHORITY 445,087 - - 501 - LANCASTER CHOICE ENERGY 150,407 586,455 1,265,661 Grand Total 4,060,328 4,749,639 4,121,634 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 1,083,218 1,266,326 1,354,896 OVER-TIME SALARIES 1,373 2,000 2,000 TEMPORARY SALARIES 168,252 90,000 40,000 HEALTH/DENTAL INSURANCE 115,925 172,340 220,374 LIFE INSURANCE 1,569 - 1,516 ACCIDENTAL DEATH DISMEMBER 271 - 346 LT/ST DISABILITY 5,112 - 5,124 FICA/MEDICARE 18,515 - 19,646 CALPERS RETIREMENT 342,634 371,561 432,684 WORKERS' COMPENSATION 36,719 55,465 59,344 DEFERRED COMPENSATION 73,223 97,389 75,974 RETIREE HEALTH SAVINGS 34,489 - 35,751 UNEMPLOYMENT 3,721 - 5,420 FRINGE BENEFITS - 32,068 - SALARIES & BENEFITS Total 1,885,021 2,087,149 2,253,074

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 3,617 4,250 3,600 POSTAGE 179 1,850 450 SPECIAL ACTIVITY SUPPLIES 123,468 53,000 40,000 FUEL - 84 2,977 EMERGENCY SUPPLIES 9,195 165,971 35,972 CHARITABLE CONTRIBUTIONS - 65,475 205,000 VEHICLE OPERATIONS 8,417 226 5,911 NON-CAPITAL EQUIPMENT - 54,000 15,000 COMPUTERS HARDWARE 273,518 158,360 183,120 DUES & MEMBERSHIPS 114,922 176,100 133,600 GENERAL LIABILITY 143,442 129,580 218,419 PROFESSIONAL/TECHNICAL SERVICE 772,831 1,033,231 450,000 ADVERTISING 2,035 13,500 3,500 SPONSORSHIP EXPENSE 12,161 412,152 325,000 PRINTING/BINDING - 215 215 LEGAL SERVICES - 59,256 59,256 REPAIR & MAINTENANCE SERVICES - 8,180 8,180 MEETINGS & CONFERENCES 1,601 25,195 20,000 TRAVEL/MILEAGE REIMBURSEMENT 124,499 163,505 20,000 TRAINING 7,175 6,000 6,000 PUBLICATIONS/JOURNALS 800 - - ADMINISTRATIVE OVERHEAD 132,359 132,359 132,359 OPERATING EXPENDITURES Total 1,730,221 2,662,490 1,868,560

DEBT SERVICE & CAPITAL OUTLAY
DEBT SERVICE - INTEREST 445,087 - - DEBT SERVICE & CAPITAL OUTLAY Total 445,087 - - Grand Total 4,060,328 4,749,639 4,121,634 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 169 Organization Detail:

City Manager’s Office

ADMINISTRATION SERVICES, LCE, & ENERGY
Division nos. 9100,9150,9170

City Manager
Assistant
Director
Analyst
Coordinator III
Coordinator II
(3)
Coordinator I
(2)
Administrative
Assistant
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 170 Budget Detail – Administration Services, LCE, & Energy
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 704,065 221,926 - 230 - STATE GRANTS - OTHER 132,744 - - 500 - LANCASTER POWER AUTHORITY 913,966 1,156,625 15,621 501 - LANCASTER CHOICE ENERGY 67,217,257 51,403,224 79,123,498 Grand Total 68,968,032 52,781,775 79,139,119 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 490,375 295,126 356,927 SALARIES- OTHER 1,031,446 - - HEALTH/DENTAL INSURANCE 64,220 19,430 28,132 LIFE INSURANCE 652 - 248 ACCIDENTAL DEATH DISMEMBER 113 - 57 LT/ST DISABILITY 3,492 - 1,605 FICA/MEDICARE 7,285 - 5,175 CALPERS RETIREMENT 153,133 86,732 114,144 WORKERS' COMPENSATION 14,591 12,927 15,633 DEFERRED COMPENSATION 41,447 22,200 41,047 RETIREE HEALTH SAVINGS 14,401 - 9,239 UNEMPLOYMENT 1,482 - 1,428 FRINGE BENEFITS - 7,444 - SALARIES & BENEFITS Total 1,822,637 443,858 573,636

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 49,756 50,652 53,000 POSTAGE 18 2,700 500 SPECIAL ACTIVITY SUPPLIES 1,377,067 624,811 2,000 FUEL - 1,187 - CHARITABLE CONTRIBUTIONS - 40,000 50,000 VEHICLE OPERATIONS 4,090 3,193 - COMPUTERS HARDWARE 26,846 15,244 - DUES & MEMBERSHIPS 162,218 107,596 108,000 GENERAL LIABILITY 68,852 27,192 - BAD DEBT EXPENSE 3,939,355 2,419,190 - SERVICES - - 114,859 PROFESSIONAL/TECHNICAL SERVICE 364,777 1,149,604 2,505,000 ADVERTISING 146,363 61,100 30,000 PRINTING/BINDING - 600 500 LEGAL SERVICES 4,851 26,500 22,000 REPAIR & MAINTENANCE SERVICES - 4,090 - ELECTRIC 942,578 - - POWER PURCHASE EXPENSE 59,104,631 45,787,927 75,003,697 NEM PAYOUTS 346,304 205,000 - MEETINGS & CONFERENCES 1,050 18,400 24,000 TRAVEL/MILEAGE REIMBURSEMENT 5,009 10,500 10,500 TRAINING 1,780 1,000 1,000 ADMINISTRATIVE OVERHEAD 640,427 640,427 640,427 OPERATING EXPENDITURES Total 67,185,971 51,196,913 78,565,483

DEBT SERVICE & CAPITAL OUTLAY
DEBT SERVICES - PRIN - 735,000 - DEBT SERVICE - INTEREST (40,576) 406,004 - DEBT SERVICE & CAPITAL OUTLAY Total (40,576) 1,141,004 - Grand Total 68,968,032 52,781,775 79,139,119 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 171 Organization Detail:

City Manager’s Office

CITY CLERK
Division nos. 1200,1320

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 172 Budget Detail – City Clerk & Risk
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 946,037 1,797,538 1,186,149 113 - GENERAL LIABILITY ISF 5,040,504 5,891,598 6,272,481 Grand Total 5,986,542 7,689,136 7,458,630 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 625,268 682,923 587,804 OVER-TIME SALARIES 1,398 750 750 TEMPORARY SALARIES 14,848 63,040 8,040 HEALTH/DENTAL INSURANCE 82,746 108,000 85,917 LIFE INSURANCE 971 - 702 ACCIDENTAL DEATH DISMEMBER 168 - 160 LT/ST DISABILITY 3,821 - 3,166 FICA/MEDICARE 9,418 - 8,523 CALPERS RETIREMENT 197,031 200,483 187,978 WORKERS' COMPENSATION 18,745 29,912 25,746 DEFERRED COMPENSATION 37,348 52,959 35,630 RETIREE HEALTH SAVINGS 21,604 - 19,964 UNEMPLOYMENT 1,901 - 2,351 FRINGE BENEFITS - 17,850 - SALARIES & BENEFITS Total 1,015,268 1,155,917 966,731

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 1,745 4,975 6,975 POSTAGE - 350 250 ELECTIONS EXPENSE 1,235 450,000 20,000 COMPUTERS HARDWARE 113,502 69,563 124,138 DUES & MEMBERSHIPS 675 2,878 2,878 GENERAL LIABILITY 57,387 77,709 66,385 LIABILITIES INSURANCE 3,113,046 4,464,218 5,000,000 MISC EXPENSES 6,950 11,953 18,000 PROFESSIONAL/TECHNICAL SERVICE 209,079 130,000 150,000 ADVERTISING 29,569 85,000 20,000 PRINTING/BINDING - 353 353 LEGAL SERVICES 862,893 550,000 475,000 LEGAL CLAIMS 574,793 675,000 600,000 MEETINGS & CONFERENCES - 9,450 6,150 TRAVEL/MILEAGE REIMBURSEMENT - 1,270 1,270 TRAINING 399 500 500 OPERATING EXPENDITURES Total 4,971,273 6,533,219 6,491,899 Grand Total 5,986,542 7,689,136 7,458,630 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 173 Organization Detail:

City Manager’s Office

HUMAN RESOURCES
Division no. 1400

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 174 Budget Detail – Human Resources
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 2,807,278 2,819,080 3,015,222 420 - SEWER MAINTENANCE DISTRICT 83,325 127,664 134,503 Grand Total 2,890,603 2,946,744 3,149,725 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 748,110 1,070,843 1,200,568 OVER-TIME SALARIES 1,010 - - TEMPORARY SALARIES 170,371 120,000 100,000 HEALTH/DENTAL INSURANCE 146,381 180,000 207,382 LIFE INSURANCE 1,228 - 1,441 ACCIDENTAL DEATH DISMEMBER 212 - 329 LT/ST DISABILITY 4,721 - 5,739 FICA/MEDICARE 13,628 - 17,408 CALPERS RETIREMENT 257,402 314,363 383,939 WORKERS' COMPENSATION 27,078 46,903 52,585 DEFERRED COMPENSATION 37,398 78,470 60,028 RETIREE HEALTH SAVINGS 21,344 - 36,320 UNEMPLOYMENT 2,771 - 4,802 FRINGE BENEFITS - 28,328 - SALARIES & BENEFITS Total 1,431,654 1,838,907 2,070,542

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 2,764 5,000 8,000 POSTAGE 482 250 250 SPECIAL ACTIVITY SUPPLIES 87,129 94,312 50,000 NON-CAPITAL EQUIPMENT - 7,195 - COMPUTERS HARDWARE 367,985 115,854 378,388 DUES & MEMBERSHIPS 425 11,000 6,000 GENERAL LIABILITY 174,129 170,336 212,372 RECRUITMENT EXPENSE 72,960 51,810 40,000 GOVERNMENT FEES/LICENSES 5,638 - - MISC EXPENSES - 4,864 - PROFESSIONAL/TECHNICAL SERVICE 461,276 507,175 260,000 PRINTING/BINDING - 400 - REPAIR & MAINTENANCE SERVICES 2,210 - - MEETINGS & CONFERENCES - 4,056 5,000 TRAVEL/MILEAGE REIMBURSEMENT 1,074 - - TUITION REIMBURSEMENT 18,586 41,414 50,000 TRAINING 225,117 50,000 25,000 PUBLICATIONS/JOURNALS - 5,000 5,000 ADMINISTRATIVE OVERHEAD 39,173 39,173 39,173 OPERATING EXPENDITURES Total 1,458,949 1,107,837 1,079,183 Grand Total 2,890,603 2,946,744 3,149,725 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 175 Organization Detail:

City Manager’s Office

COMMUNICATIONS & LANCASTER TV
Division nos. 1500, 1510

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 176 Budget Detail – Communications & Lancaster TV
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 2,672,548 4,240,541 3,484,458 501 - LANCASTER CHOICE ENERGY 55,290 1,219,845 1,862,829 Grand Total 2,727,838 5,460,386 5,347,287 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 555,164 565,723 586,309 OVER-TIME SALARIES 68 - - TEMPORARY SALARIES 108,766 158,934 158,200 HEALTH/DENTAL INSURANCE 75,278 90,000 101,392 LIFE INSURANCE 802 - 656 ACCIDENTAL DEATH DISMEMBER 138 - 150 LT/ST DISABILITY 2,452 - 2,406 FICA/MEDICARE 9,561 - 8,501 CALPERS RETIREMENT 177,030 166,077 187,500 WORKERS' COMPENSATION 18,507 24,779 25,680 DEFERRED COMPENSATION 26,708 41,978 29,315 RETIREE HEALTH SAVINGS 16,680 - 16,424 UNEMPLOYMENT 1,928 - 2,345 FRINGE BENEFITS - 14,017 - SALARIES & BENEFITS Total 993,082 1,061,508 1,118,879

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 2,386 7,000 3,000 POSTAGE 74,186 85,000 85,000 SPECIAL ACTIVITY SUPPLIES 17,323 45,693 50,000 PEG EXPENSE 196,378 1,011,664 420,768 NON-CAPITAL EQUIPMENT - 78,834 58,959 COMPUTERS HARDWARE 119,001 105,617 118,978 DUES & MEMBERSHIPS 7,805 19,464 6,464 GENERAL LIABILITY 95,628 77,692 66,352 PROFESSIONAL/TECHNICAL SERVICE 790,564 743,186 1,027,730 ADVERTISING 138,736 191,990 191,990 PRINTING/BINDING 135,057 563,337 389,737 MEETINGS & CONFERENCES 3,593 - - TRAVEL/MILEAGE REIMBURSEMENT 264 19,856 19,856 TRAINING 14,362 15,000 15,000 ADMINISTRATIVE OVERHEAD - 1,219,845 1,600,000 OPERATING EXPENDITURES Total 1,595,281 4,184,179 4,053,834

DEBT SERVICE & CAPITAL OUTLAY
EQUIPMENT & FURNITURE 139,475 157,299 174,574 DEBT SERVICE & CAPITAL OUTLAY Total 139,475 157,299 174,574

TRANSFERS
INTER-FUND TRANSFERS OUT - 57,400 - TRANSFERS Total - 57,400 - Grand Total 2,727,838 5,460,386 5,347,287 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 177 Organization Detail:

City Manager’s Office

AIR QUALITY MANAGEMENT DISTRICT
Division nos. 7100

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 178 Budget Detail – AVAQMD
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 601 - AVAQMD 886,139 1,029,244 1,424,847 Grand Total 886,139 1,029,244 1,424,847 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 633,627 641,266 867,800 HEALTH/DENTAL INSURANCE 65,202 108,000 149,776 LIFE INSURANCE 654 - 990 ACCIDENTAL DEATH DISMEMBER 112 - 226 LT/ST DISABILITY 1,959 - 3,335 FICA/MEDICARE 5,913 - 12,583 CALPERS RETIREMENT 132,621 188,254 277,520 WORKERS' COMPENSATION 11,705 28,087 38,010 DEFERRED COMPENSATION 20,333 47,703 50,138 RETIREE HEALTH SAVINGS 12,831 - 20,999 UNEMPLOYMENT 1,182 - 3,471 FRINGE BENEFITS - 15,934 - SALARIES & BENEFITS Total 886,139 1,029,244 1,424,847 Grand Total 886,139 1,029,244 1,424,847 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 179

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DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 180

FINANCE & INFORMATION

TECHNOLOGY
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 181 Finance, Information Technology, General
Government, and Debt Service

BUDGET OVERVIEW
Department Expense by Fund

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 10,584,454 4,402,031 6,715,246 111 - FLEET ISF 47,927 - - 112 - INFORMATION TECHNOLOGY ISF 7,104,921 7,644,915 5,024,500 113 - GENERAL LIABILITY ISF 31,979 - - 120 - EMPLOYEE BENEFITS 3,583,587 1,080,580 2,064,381 201 - AQMD 23,029 5,279 23,029 210 - MEASURE A - 121,037 195,473 211 - MEASURE M 1,624,392 6,363,906 1,621,380 213 - METRO - LOCAL 244 - - 214 - GAS TAX 1,031,406 743,243 887,265 217 - TDA 8 8,220,390 5,869,807 8,402,000 218 - PROPOSITION A 1,625,792 1,630,200 1,610,090 224 - RECYCLING 361 - - 301 - HOMELAND SECURITY 260,000 260,000 - 310 - CDBG 54,297 - - 313 - HOME GRANT 1,037 719 - 314 - LOW-MODERATE INCOME HOUSING 163,767 114,829 - 410 - SIGNAL DEVELOPER FEES 45,493 - - 413 - URBAN STRUCTURES IMPACT FEE 28,474 42,507 42,494 416 - STILL MEADOW LN SWR ASSMNT DST 11,000 - - 420 - SEWER MAINTENANCE DISTRICT 513,144 357,054 103,630 421 - LANDSCAPE MAINTENANCE DISTRICT 230,895 251,299 116,054 422 - LIGHTING MAINTENANCE DISTRICT 138,440 127,854 1,579,892 423 - DRAINAGE MAINT DISTRICT 187,268 174,708 163,766 424 - RECYCLED WATER FUND 21,802 16,266 22,136 500 - LANCASTER POWER AUTHORITY 884 884 1,204,109 501 - LANCASTER CHOICE ENERGY 432,040 271,258 502,070 530 - LANCASTER FINANCING AUTHORITY 3,551,615 3,553,681 3,552,181 225 - MEASURE R 1,081,961 1,081,420 2,682,484 Grand Total 40,600,599 34,113,477 36,512,181 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 182 Department Expense by Division

Department Expense by Category

DIVISION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 1700 - FINANCE/IT ADMINISTRATION 1,330,601 1,360,733 1,938,127 1710 - ACCOUNTING 2,436,647 1,982,984 1,863,622 1720 - TREASURY 252,061 898,024 645,572 1730 - PROCUREMENT 306,195 569,574 380,637 1800 - INFORMATION TECHNOLOGY 7,010,077 7,227,713 4,638,198 1810 - INFORMATION TECHNOLOGY-GIS - 417,250 386,350 1820 - IT - RADIO COMMUNICATIONS - - - 1900 - GENERAL GOVERNMENT 29,265,018 21,657,199 20,931,113 8000 - DEBT SERVICES - - 5,728,563 Grand Total 40,600,599 34,113,477 36,512,181 EXPENSE CATEGORY FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET SALARIES & BENEFITS 7,747,179 2,653,239 4,699,782 OPERATING EXPENDITURES 10,204,764 9,456,795 6,553,030 DEBT SERVICE & CAPITAL OUTLAY 3,791,966 3,553,681 9,128,563 TRANSFERS 18,856,691 18,449,762 16,130,806 Grand Total 40,600,599 34,113,477 36,512,181 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 183 Organization Detail:

Finance & Information Technology

ADMINISTRATION
Division nos. 1700

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 184 Budget Detail – Administration
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 1,330,601 1,360,733 1,842,815 501 - LANCASTER CHOICE ENERGY - - 95,312 Grand Total 1,330,601 1,360,733 1,938,127 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 379,167 392,074 681,629 OVER-TIME SALARIES 4,018 - 5,000 TEMPORARY SALARIES 29,668 111,000 180,000 SALARIES- OTHER 524 - - HEALTH/DENTAL INSURANCE 46,480 54,000 84,839 LIFE INSURANCE 526 - 775 ACCIDENTAL DEATH DISMEMBER 91 - 177 LT/ST DISABILITY 1,987 - 2,465 FICA/MEDICARE 6,871 - 9,884 CALPERS RETIREMENT 135,012 115,100 217,983 WORKERS' COMPENSATION 13,468 17,173 29,855 DEFERRED COMPENSATION 26,178 30,814 41,521 RETIREE HEALTH SAVINGS 12,188 - 20,524 UNEMPLOYMENT 1,384 - 2,727 FRINGE BENEFITS (40,780) 10,101 - SALARIES & BENEFITS Total 616,783 730,262 1,277,379

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 2,684 3,000 3,500 POSTAGE 213 400 1,000 COMPUTERS HARDWARE 111,931 98,736 120,280 DUES & MEMBERSHIPS 1,773 190 900 GENERAL LIABILITY 57,385 54,613 98,936 CASH VARIANCE 2 - - SERVICES - 29,000 24,000 PROFESSIONAL/TECHNICAL SERVICE 212,955 245,000 - PRINTING/BINDING 113,334 185,132 185,132 MEETINGS & CONFERENCES - 6,000 10,000 TRAVEL/MILEAGE REIMBURSEMENT 1,630 5,700 12,000 TRAINING 347 2,700 5,000 CREDIT CARD CHARGES 211,563 - 200,000 OPERATING EXPENDITURES Total 713,818 630,471 660,748 Grand Total 1,330,601 1,360,733 1,938,127 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 185 Organization Detail:

Finance & Information Technology

ACCOUNTING, TREASURY, & PROCUREMENT
Division nos. 1700, 1720, 1730

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 186 Budget Detail – Accounting, Treasury, and Procurement
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 2,943,769 3,450,582 2,770,986 310 - CDBG 51,134 - - 501 - LANCASTER CHOICE ENERGY - - 118,844 Grand Total 2,994,903 3,450,582 2,889,831 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 1,293,936 1,598,788 1,347,220 OVER-TIME SALARIES 6,103 2,750 2,400 TEMPORARY SALARIES 117,888 100,000 - HEALTH/DENTAL INSURANCE 220,547 252,000 259,464 LIFE INSURANCE 2,012 - 1,592 ACCIDENTAL DEATH DISMEMBER 348 - 363 LT/ST DISABILITY 6,244 - 5,537 FICA/MEDICARE 21,257 - 19,535 CALPERS RETIREMENT 418,636 469,351 430,838 WORKERS' COMPENSATION 42,486 70,027 59,008 DEFERRED COMPENSATION 64,316 117,060 67,361 RETIREE HEALTH SAVINGS 32,606 - 34,205 UNEMPLOYMENT 4,327 - 5,389 FRINGE BENEFITS - 39,654 - SALARIES & BENEFITS Total 2,230,706 2,649,630 2,232,912

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 2,426 3,500 3,500 COMPUTERS HARDWARE 240,927 144,328 166,176 DUES & MEMBERSHIPS 140 4,500 2,500 GENERAL LIABILITY 270,627 217,536 215,643 GOVERNMENT FEES/LICENSES - 1,700 - PROFESSIONAL/TECHNICAL SERVICE 250,002 330,468 267,600 PRINTING/BINDING - 1,500 1,500 MEETINGS & CONFERENCES 75 8,800 - TRAVEL/MILEAGE REIMBURSEMENT - 7,000 - TRAINING - 1,620 - CREDIT CARD CHARGES - 80,000 - OPERATING EXPENDITURES Total 764,197 800,952 656,919 Grand Total 2,994,903 3,450,582 2,889,831 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 187 Budget Detail – General Government & Debt Services
Division Expense by Fund

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 6,294,662 (409,284) 2,101,444 111 - FLEET ISF 47,927 - - 112 - INFORMATION TECHNOLOGY ISF 110,315 - - 113 - GENERAL LIABILITY ISF 31,979 - - 120 - EMPLOYEE BENEFITS 3,583,587 1,080,580 2,064,381 201 - AQMD 23,029 5,279 23,029 210 - MEASURE A - 121,037 195,473 211 - MEASURE M 1,624,392 6,363,906 1,621,380 213 - METRO - LOCAL 244 - - 214 - GAS TAX 1,031,382 743,219 887,241 217 - TDA 8 8,220,390 5,869,807 8,402,000 218 - PROPOSITION A 1,625,792 1,630,200 1,610,090 224 - RECYCLING 361 - - 301 - HOMELAND SECURITY 260,000 260,000 - 310 - CDBG 3,163 - - 313 - HOME GRANT 1,037 719 - 314 - LOW-MODERATE INCOME HOUSING 163,767 114,829 - 410 - SIGNAL DEVELOPER FEES 45,493 - - 413 - URBAN STRUCTURES IMPACT FEE 28,474 42,507 42,494 416 - STILL MEADOW LN SWR ASSMNT DST 11,000 - - 420 - SEWER MAINTENANCE DISTRICT 513,120 357,030 103,606 421 - LANDSCAPE MAINTENANCE DISTRICT 230,895 251,299 116,054 422 - LIGHTING MAINTENANCE DISTRICT 138,440 127,854 1,579,892 423 - DRAINAGE MAINT DISTRICT 187,268 174,708 163,766 424 - RECYCLED WATER FUND 21,802 16,266 22,136 500 - LANCASTER POWER AUTHORITY 884 884 1,204,109 501 - LANCASTER CHOICE ENERGY 432,040 271,258 287,915 530 - LANCASTER FINANCING AUTHORITY 3,551,615 3,553,681 3,552,181 225 - MEASURE R 1,081,961 1,081,420 2,682,484 Grand Total 29,265,018 21,657,199 26,659,676 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 188 Division Expense by Category

EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 765,000 - - SALARIES (OFFSET) - (3,300,000) (2,300,000) HEALTH/DENTAL INSURANCE 2,813,547 1,080,580 2,064,381 FRINGE BENEFITS - 155,000 - SALARIES & BENEFITS Total 3,578,547 (2,064,420) (235,619)

OPERATING EXPENDITURES
GOVERNMENT FEES/LICENSES 99 - - MISC EXPENSES 549,052 - - BAD DEBT EXPENSE 577,057 - - GRANT EXPENSE 17,750 - - PROFESSIONAL/TECHNICAL SERVICE 1,782,764 1,612,090 1,629,840 LEGAL CLAIMS 5,040 - - REPAIR & MAINTENANCE SERVICES 87,422 - - MEETINGS & CONFERENCES - 100,000 - ADMINISTRATIVE OVERHEAD 6,086 6,086 6,086 OTHER FINANCING USES 12,545 - - OPERATING EXPENDITURES Total 3,037,815 1,718,176 1,635,926

DEBT SERVICE & CAPITAL OUTLAY
DEBT SERVICES - PRIN 3,791,966 3,553,681 8,422,181 DEBT SERVICE - INTEREST - - 706,382 DEBT SERVICE & CAPITAL OUTLAY Total 3,791,966 3,553,681 9,128,563

TRANSFERS
FLEET ISF 17,628 - - INFORMATION TECHNOLOGY ISF 3,606,937 1,174,851 1,083,670 GENERAL LIABILITY ISF - 579,402 579,402 INTER-FUND TRANSFERS OUT 15,232,126 16,695,509 14,467,734 TRANSFERS Total 18,856,691 18,449,762 16,130,806 Grand Total 29,265,018 21,657,199 26,659,676 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 189 Organization Detail:

Finance & Information Technology

INFORMATION TECHNOLOGY
Division nos. 1800, 1810, 1820

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 190 Budget Detail – Information Technology
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 15,422 - - 112 - INFORMATION TECHNOLOGY ISF 6,994,606 7,644,915 5,024,500 214 - GAS TAX 24 24 24 420 - SEWER MAINTENANCE DISTRICT 24 24 24 Grand Total 7,010,077 7,644,963 5,024,548 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 807,567 842,163 860,287 OVER-TIME SALARIES - 5,360 - HEALTH/DENTAL INSURANCE 148,008 126,000 169,375 LIFE INSURANCE 1,196 - 980 ACCIDENTAL DEATH DISMEMBER 207 - 224 LT/ST DISABILITY 3,637 - 3,413 FICA/MEDICARE 11,792 - 12,474 CALPERS RETIREMENT 263,558 247,231 275,118 WORKERS' COMPENSATION 23,390 36,887 37,681 DEFERRED COMPENSATION 40,379 59,372 43,014 RETIREE HEALTH SAVINGS 19,049 - 19,103 UNEMPLOYMENT 2,360 - 3,441 FRINGE BENEFITS - 20,754 - SALARIES & BENEFITS Total 1,321,143 1,337,767 1,425,110

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 2,098 2,000 1,500 POSTAGE 46 400 400 SPECIAL ACTIVITY SUPPLIES 6,941 10,000 2,000 FUEL 398 1,187 2,977 VEHICLE OPERATIONS 4,090 3,193 4,513 NON-CAPITAL EQUIPMENT 271,993 - - COMPUTERS HARDWARE 4,112,282 948,521 113,000 COMPUTERS SOFTWARE - 3,997,745 2,626,285 DUES & MEMBERSHIPS - 5,000 3,000 GENERAL LIABILITY 133,879 108,768 116,115 PROFESSIONAL/TECHNICAL SERVICE 629,333 504,244 220,000 REPAIR & MAINTENANCE SERVICES - 4,090 - TELEPHONE 510,076 471,200 278,000 WIRELESS - 225,800 206,600 TRAVEL/MILEAGE REIMBURSEMENT 17,751 - - TRAINING - 25,000 25,000 ADMINISTRATIVE OVERHEAD 48 48 48 OPERATING EXPENDITURES Total 5,688,933 6,307,196 3,599,438 Grand Total 7,010,077 7,644,963 5,024,548 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 191

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DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 192

COMMUNITY DEVELOPMENT
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 193 Community Development

BUDGET OVERVIEW
Department Expense by Fund
Department Expense by Division

Department Expense by Category

DIVISION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 2000 - COMMUNITY DEVELOPMENT - 2,113,677 1,824,574 2100 - PLANNING 2,425,153 3,349,123 2,456,307 2200 - HOUSING 1,688,351 12,477,313 9,167,141 2300 - BUILDING AND SAFETY 2,148,567 2,526,510 2,225,083 2400 - ECONOMIC DEVELOPMENT 7,596,796 4,170,476 1,618,161 2410 - COMMUNITY PRESERVATION - - 1,170,391 2500 - SPECIAL DISTRICTS - 130,330 120,500 2600 - BEAUTIFICATION 3,619,477 5,717,286 4,249,049 2700 - ENVIRONMENTAL - 1,655,064 - 2800 - FILM 130,244 243,563 259,426 Grand Total 17,608,588 32,383,342 23,090,632 EXPENSE CATEGORY FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET SALARIES & BENEFITS 5,418,969 8,388,471 8,276,181 OPERATING EXPENDITURES 6,812,946 20,780,328 14,708,450 DEBT SERVICE & CAPITAL OUTLAY 5,376,673 3,214,543 106,000 Grand Total 17,608,588 32,383,342 23,090,632 FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 7,428,862 12,967,964 10,785,348 120 - EMPLOYEE BENEFITS 5,167,486 1,667,280 - 200 - LOCAL GRANTS - OTHER 59,000 - - 214 - GAS TAX 973,809 1,595,719 671,845 224 - RECYCLING - 384,838 - 230 - STATE GRANTS - OTHER 187,086 2,300,338 2,439,023 300 - FEDERAL GRANTS - OTHER - 2,450,524 2,450,524 310 - CDBG 209,187 2,668,022 1,463,022 313 - HOME GRANT - 2,922,046 724,611 314 - LOW-MODERATE INCOME HOUSING 1,073,309 1,695,185 1,663,329 420 - SEWER MAINTENANCE DISTRICT - 23,575 22,000 421 - LANDSCAPE MAINTENANCE DISTRICT 2,410,540 3,262,664 2,710,030 422 - LIGHTING MAINTENANCE DISTRICT 99,310 118,621 121,399 423 - DRAINAGE MAINT DISTRICT - 320,567 33,500 850 - CFD 21-1 PUBLIC SERVICES - 6,000 6,000 Grand Total 17,608,588 32,383,342 23,090,632 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 194 Organization Detail:

Community Development

ADMINISTRATION
Division no. 2000, 2500

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 195 Budget Detail – Administration
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND - 2,091,477 1,799,574 214 - GAS TAX - 10,000 - 314 - LOW-MODERATE INCOME HOUSING - 12,200 25,000 420 - SEWER MAINTENANCE DISTRICT - 23,575 22,000 421 - LANDSCAPE MAINTENANCE DISTRICT - 40,702 36,000 422 - LIGHTING MAINTENANCE DISTRICT - 24,908 23,000 423 - DRAINAGE MAINT DISTRICT - 35,145 33,500 850 - CFD 21-1 PUBLIC SERVICES - 6,000 6,000 Grand Total - 2,244,007 1,945,074 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES - 414,483 626,649 TEMPORARY SALARIES - 200,000 228,771 HEALTH/DENTAL INSURANCE - 54,000 132,236 LIFE INSURANCE - - 740 ACCIDENTAL DEATH DISMEMBER - - 169 LT/ST DISABILITY - - 3,297 FICA/MEDICARE - - 9,086 CALPERS RETIREMENT - 121,678 200,401 WORKERS' COMPENSATION - 18,154 27,447 DEFERRED COMPENSATION - 31,266 38,081 RETIREE HEALTH SAVINGS - - 14,999 UNEMPLOYMENT - - 2,507 FRINGE BENEFITS - 11,155 - SALARIES & BENEFITS Total - 850,736 1,284,383

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES - - 65,000 SPECIAL ACTIVITY SUPPLIES - 85,000 - COMPUTERS HARDWARE - 53,679 94,785 GENERAL LIABILITY - 46,615 82,939 MISC EXPENSES - 2,765 - ASSESSMENTS - - 250 PROFESSIONAL/TECHNICAL SERVICE - 727,565 320,808 MEETINGS & CONFERENCES - 102,647 96,908 OPERATING EXPENDITURES Total - 1,018,271 660,691

DEBT SERVICE & CAPITAL OUTLAY
PROPERTY ACQUISITION - 375,000 - DEBT SERVICE & CAPITAL OUTLAY Total - 375,000 - Grand Total - 2,244,007 1,945,074 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 196 Organization Detail:

Community Development

DEVELOPMENT AND BEAUTIFICATION
Division nos. 2100, 2300, 2600, 2700

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 197 Budget Detail – Development and Beautification
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 4,526,793 7,150,866 5,629,602 214 - GAS TAX 973,809 1,585,719 528,408 224 - RECYCLING - 384,838 - 230 - STATE GRANTS - OTHER 182,745 525,463 - 421 - LANDSCAPE MAINTENANCE DISTRICT 2,410,540 3,221,962 2,674,030 422 - LIGHTING MAINTENANCE DISTRICT 99,310 93,713 98,399 423 - DRAINAGE MAINT DISTRICT - 285,422 - Grand Total 8,193,196 13,247,983 8,930,439 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 2,202,542 3,170,603 2,684,735 OVER-TIME SALARIES 9,730 4,288 - TEMPORARY SALARIES 35,458 153,539 - SALARIES- OTHER 4,125 5,000 6,300 HEALTH/DENTAL INSURANCE 383,077 486,000 441,639 LIFE INSURANCE 3,035 - 3,047 ACCIDENTAL DEATH DISMEMBER 524 - 696 LT/ST DISABILITY 12,075 - 13,531 FICA/MEDICARE 34,248 - 38,929 CALPERS RETIREMENT 722,738 930,781 858,572 WORKERS' COMPENSATION 67,805 138,872 117,591 DEFERRED COMPENSATION 124,884 230,902 150,519 H.S.A. CONTRIBUTION - - 1,080 RETIREE HEALTH SAVINGS 56,861 - 64,400 UNEMPLOYMENT 6,899 - 10,739 FRINGE BENEFITS - 83,737 - SALARIES & BENEFITS Total 3,664,001 5,203,722 4,391,778

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 8,774 216,194 16,585 POSTAGE 6,222 2,000 1,200 SPECIAL ACTIVITY SUPPLIES 277,836 62,004 - FUEL 13,759 3,433 19,623 UNIFORMS 1,210 10,950 2,000 GRAFITTI REMOVAL - - 8,660 VEHICLE OPERATIONS 88,486 28,379 46,995 NON-CAPITAL EQUIPMENT 2,421 2,000 - COMPUTERS HARDWARE 311,125 306,427 224,691 DUES & MEMBERSHIPS 7,677 - - GENERAL LIABILITY 411,199 427,264 379,861 GOVERNMENT FEES/LICENSES - 4,064 4,065 MISC EXPENSES - 4,936 - GRANT EXPENSE 117,347 859,271 - PROFESSIONAL/TECHNICAL SERVICE 862,526 1,587,699 432,450 ADVERTISING 40,156 50,000 40,000 PRINTING/BINDING - 960 710 LANDSCAPE CONTRACTS - - 2,467,391 REPAIR & MAINTENANCE SERVICES 1,679,855 2,779,825 93,120 EMERGENCY DAMAGE REPAIRS 59,014 340,000 140,000 STREET SWEEPING - 285,422 - HAZARDOUS MATERIALS SERVICES - 105,740 - WATER 564,606 769,147 598,289 ELECTRIC 47,728 117,510 57,025 MEETINGS & CONFERENCES 17,795 - - TRAVEL/MILEAGE REIMBURSEMENT 10,299 - - TRAINING 1,072 - - PUBLICATIONS/JOURNALS - 220 220 ADMINISTRATIVE OVERHEAD 89 5,775 5,775 OPERATING EXPENDITURES Total 4,529,195 7,969,219 4,538,661

DEBT SERVICE & CAPITAL OUTLAY
VEHICLES - 75,042 - DEBT SERVICE & CAPITAL OUTLAY Total - 75,042 - Grand Total 8,193,196 13,247,983 8,930,439 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 198 Organization Detail:

Community Development

COMMUNITY REAL ESTATE & ECONOMIC

DEVELOPMENT
Division nos. 2200, 2400, 2410, 2800

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 199 Budget Detail – Community Real Estate & Economic
Development
Division Expense by Fund

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 2,902,069 3,725,620 3,356,173 120 - EMPLOYEE BENEFITS 5,167,486 1,667,280 - 200 - LOCAL GRANTS - OTHER 59,000 - - 214 - GAS TAX - - 143,437 230 - STATE GRANTS - OTHER 4,341 1,774,875 2,439,023 300 - FEDERAL GRANTS - OTHER - 2,450,524 2,450,524 310 - CDBG 209,187 2,668,022 1,463,022 313 - HOME GRANT - 2,922,046 724,611 314 - LOW-MODERATE INCOME HOUSING 1,073,309 1,682,985 1,638,329 Grand Total 9,415,392 16,891,352 12,215,119 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 200 Division Expense by Category

EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 1,053,673 1,534,486 1,555,035 OVER-TIME SALARIES 1,001 - - TEMPORARY SALARIES 14,008 30,000 30,000 SALARIES- OTHER 9,050 - - HEALTH/DENTAL INSURANCE 171,230 198,000 282,048 LIFE INSURANCE 1,585 - 1,791 ACCIDENTAL DEATH DISMEMBER 274 - 409 LT/ST DISABILITY 8,174 - 8,950 FICA/MEDICARE 15,480 - 22,548 CALPERS RETIREMENT 343,827 386,885 497,296 WORKERS' COMPENSATION 31,182 57,722 68,111 DEFERRED COMPENSATION 74,661 90,363 95,731 H.S.A. CONTRIBUTION 517 - 1,080 RETIREE HEALTH SAVINGS 27,149 - 30,802 OPERATING MATERIALS & SUPPLIES - - 1,410 UNEMPLOYMENT 3,157 - 4,810 FRINGE BENEFITS - 36,557 - SALARIES & BENEFITS Total 1,754,967 2,334,013 2,600,020

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 1,766 1,900 16,485 POSTAGE 298 2,950 1,510 SPECIAL ACTIVITY SUPPLIES 927,501 608,631 263,410 FUEL 861 168 7,443 UNIFORMS 9,710 450 - CHARITABLE CONTRIBUTIONS 15,000 - - VEHICLE OPERATIONS 9,775 551 11,260 COMPUTERS HARDWARE 295,401 153,269 194,904 DUES & MEMBERSHIPS 153,849 261,519 317,047 GENERAL LIABILITY 188,071 197,438 285,264 GOVERNMENT FEES/LICENSES 331 - - MISC EXPENSES 165 1,731 - GRANT EXPENSE 59,160 9,265,445 6,971,180 PROFESSIONAL/TECHNICAL SERVICE 385,413 1,151,950 1,319,500 ADVERTISING - 3,000 3,000 SPONSORSHIP EXPENSE - 5,000 - PRINTING/BINDING - 810 - LEGAL SERVICES - - 30,297 CODE/DEMOLITION ACTIVITY - - 73,300 REPAIR & MAINTENANCE SERVICES - 122,526 - WATER 8,828 14,500 14,500 GAS 111 - - ELECTRIC 183 - - MEETINGS & CONFERENCES 17,151 - - TRAVEL/MILEAGE REIMBURSEMENT 15,699 - - TRAINING 430 1,000 - ADMINISTRATIVE OVERHEAD 194,049 - - OPERATING EXPENDITURES Total 2,283,752 11,792,838 9,509,099

DEBT SERVICE & CAPITAL OUTLAY
DEBT SERVICES - PRIN 209,187 210,891 106,000 PROPERTY ACQUISITION 5,167,486 2,553,610 - DEBT SERVICE & CAPITAL OUTLAY Total 5,376,673 2,764,501 106,000 Grand Total 9,415,392 16,891,352 12,215,119 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 201

PUBLIC SAFETY
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 202 Public Safety

BUDGET OVERVIEW
Department Expense by Fund

Department Expense by Division

Department Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 40,594,664 49,852,651 49,859,412 202 - LA COUNTY REIMBURSEMENT - - 1,499,314 214 - GAS TAX 4,888 4,888 - 230 - STATE GRANTS - OTHER - 402,000 120,000 300 - FEDERAL GRANTS - OTHER - 1,100,000 - 301 - HOMELAND SECURITY - - 100,000 Grand Total 40,599,552 51,359,539 51,578,726 DIVISION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 3000 - PUBLIC SAFETY 6,180,071 12,183,499 7,239,271 3100 - COMMUNITY SAFETY 32,558,925 36,656,277 42,694,231 3200 - CODE ENFORCEMENT 1,709,053 2,343,527 1,525,224 3300 - EMERGENCY OPERATIONS 391 120,000 120,000 3400 - EMERGENCY PREPAREDNESS 151,112 56,237 - Grand Total 40,599,552 51,359,539 51,578,726 EXPENSE CATEGORY FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET SALARIES & BENEFITS 4,928,960 8,343,958 8,375,829 OPERATING EXPENDITURES 5,670,116 10,574,560 9,290,612 SHERIFF CONTRACT 30,000,475 32,441,022 33,812,284 TRANSFERS - - 100,000 Grand Total 40,599,552 51,359,539 51,578,726 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 203 Organization Detail:

Public Safety/Police

ADMINISTRATION
Division no. 3000

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 204 Budget Detail – Administration
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 6,175,183 10,796,611 5,639,957 202 - LA COUNTY REIMBURSEMENT - - 1,499,314 214 - GAS TAX 4,888 4,888 - 230 - STATE GRANTS - OTHER - 282,000 - 300 - FEDERAL GRANTS - OTHER - 1,100,000 - 301 - HOMELAND SECURITY - - 100,000 Grand Total 6,180,071 12,183,499 7,239,271 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 1,678,008 3,949,971 1,270,647 OVER-TIME SALARIES 22,994 32,160 5,000 TEMPORARY SALARIES 782,573 189,000 60,000 HEALTH/DENTAL INSURANCE 303,706 774,000 239,141 LIFE INSURANCE 2,823 - 1,500 ACCIDENTAL DEATH DISMEMBER 485 - 342 LT/ST DISABILITY 9,099 - 4,987 FICA/MEDICARE 36,348 3,350 18,424 CALPERS RETIREMENT 560,937 1,165,327 406,350 WORKERS' COMPENSATION 71,967 183,134 55,654 DEFERRED COMPENSATION 104,270 299,044 77,956 H.S.A. CONTRIBUTION 271 - - RETIREE HEALTH SAVINGS 51,105 - 35,123 UNEMPLOYMENT 7,351 925 5,083 FRINGE BENEFITS - 99,821 - SALARIES & BENEFITS Total 3,631,940 6,696,731 2,180,207

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 2,148 2,600 15,000 POSTAGE 178 200 200 SPECIAL ACTIVITY SUPPLIES 4,540 17,000 17,000 FUEL 23,853 1,681 52,373 UNIFORMS 42,452 132,401 20,000 VEHICLE OPERATIONS 116,174 6,962 113,487 NON-CAPITAL EQUIPMENT - 140 - COMPUTERS HARDWARE 117,502 566,227 293,655 DUES & MEMBERSHIPS 29 2,000 - GENERAL LIABILITY 313,497 701,422 284,289 MISC EXPENSES 3,130 - - GRANT EXPENSE - 1,269,000 1,499,314 PROFESSIONAL/TECHNICAL SERVICE 1,831,297 2,572,519 2,572,519 ADVERTISING 6,892 15,000 8,000 PRINTING/BINDING 6,673 13,227 13,225 REPAIR & MAINTENANCE SERVICES 32,744 24,888 - WATER - 3,000 - GAS - 2,600 - ELECTRIC - 16,900 - MEETINGS & CONFERENCES 15,718 29,000 20,000 TRAVEL/MILEAGE REIMBURSEMENT 31,307 110,000 50,000 OPERATING EXPENDITURES Total 2,548,132 5,486,768 4,959,064

TRANSFERS
INTER-FUND TRANSFERS OUT - - 100,000 TRANSFERS Total - - 100,000 Grand Total 6,180,071 12,183,499 7,239,271 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 205 Organization Detail:

Public Safety/Police

LAW ENFORCEMENT
Division nos. 3100, 3200, 3300, 3400

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 206 Organization Detail:

Public Safety/Police

SERVICES
Division nos. 3100, 3200, 3300, 3400

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 207 Budget Detail – Law Enforcement & Services
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 34,419,480 39,056,041 44,219,455 230 - STATE GRANTS - OTHER - 120,000 120,000 Grand Total 34,419,480 39,176,041 44,339,455 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 780,798 685,187 3,382,058 OVER-TIME SALARIES 20,843 50,000 50,000 TEMPORARY SALARIES 20,569 504,000 500,000 HEALTH/DENTAL INSURANCE 123,075 114,231 678,692 LIFE INSURANCE 1,101 - 4,518 ACCIDENTAL DEATH DISMEMBER 191 - 1,031 LT/ST DISABILITY 5,084 - 16,197 FICA/MEDICARE 12,010 - 49,040 CALPERS RETIREMENT 255,525 201,097 1,081,574 WORKERS' COMPENSATION 23,153 30,011 148,134 DEFERRED COMPENSATION 39,040 42,021 177,163 H.S.A. CONTRIBUTION 2,505 - 1,080 RETIREE HEALTH SAVINGS 10,719 - 92,607 UNEMPLOYMENT 2,408 - 13,528 FRINGE BENEFITS - 20,680 - SALARIES & BENEFITS Total 1,297,021 1,647,227 6,195,622

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 3,597 13,835 - POSTAGE - 125 - SPECIAL ACTIVITY SUPPLIES 32,526 81,237 5,000 FUEL 11,908 1,342 11,909 UNIFORMS 2,763 612 - EMERGENCY SUPPLIES 279,728 73,281 - VEHICLE OPERATIONS 82,943 4,928 21,782 NON-CAPITAL EQUIPMENT 45,065 1,010,120 100,000 DRONE (UAV) OPERATIONS - - 40,000 COMPUTERS HARDWARE 260,778 824,496 270,860 RADIO COMMUNICATIONS - - 73,281 DUES & MEMBERSHIPS 853 1,985 - GENERAL LIABILITY 156,093 98,052 606,808 GRANT EXPENSE - 120,000 120,000 PROFESSIONAL/TECHNICAL SERVICE 815,346 402,220 100,000 ADVERTISING - 500 - OPIOID PROGRAM - 126,148 80,000 LEGAL SERVICES 105 14,000 20,000 ANIMAL CONTROL 1,414,783 2,167,650 2,829,555 CODE/DEMOLITION ACTIVITY - 73,318 - REPAIR & MAINTENANCE SERVICES - 60,443 - TELEPHONE 3 - - WATER - - 12,103 GAS - - 20,147 ELECTRIC - - 20,103 MEETINGS & CONFERENCES 6,682 7,250 - TRAVEL/MILEAGE REIMBURSEMENT 8,651 4,750 - TRAINING 161 1,500 - OPERATING EXPENDITURES Total 3,121,984 5,087,792 4,331,549

SHERIFF CONTRACT
LIABILITIES INSURANCE - - 3,730,195 MISC EXPENSES 2,917,522 3,368,068 - SHERIFFS CONTRACT 27,082,953 28,832,428 29,841,563 SHERIFF CONTRACT - SUPPLMENTAL - 240,526 240,526 SHERIFF CONTRACT Total 30,000,475 32,441,022 33,812,284 Grand Total 34,419,480 39,176,041 44,339,455 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 208

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DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 209

PUBLIC WORKS
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 210 Public Works

BUDGET OVERVIEW
Department Expense by Fund

Department Expense by Division

Department Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 10,902,861 8,879,813 9,006,532 111 - FLEET ISF 3,183,713 4,538,820 2,555,560 200 - LOCAL GRANTS - OTHER 51,000 - - 211 - MEASURE M 595,045 343,048 343,048 214 - GAS TAX 12,282,575 6,588,357 12,206,340 217 - TDA 8 - 15,000 - 218 - PROPOSITION A 93,434 94,244 94,244 221 - PROP 42- CONGESTION MGT - 17,783 - 223 - OFFICE OF TRAFFIC SAFETY - 61,250 - 224 - RECYCLING 37,138 456,996 51,030 230 - STATE GRANTS - OTHER 6,825 796,000 - 314 - LOW-MODERATE INCOME HOUSING - 12,315 12,315 420 - SEWER MAINTENANCE DISTRICT 4,404,118 4,908,502 4,833,275 421 - LANDSCAPE MAINTENANCE DISTRICT 36,862 11,374 6,292 422 - LIGHTING MAINTENANCE DISTRICT 4,386,513 8,126,110 4,938,703 423 - DRAINAGE MAINT DISTRICT 2,503,373 2,265,908 2,291,771 424 - RECYCLED WATER FUND 293,310 406,398 229,519 501 - LANCASTER CHOICE ENERGY 52,817 98,454 95,000 530 - LANCASTER FINANCING AUTHORITY 279,925 - - Grand Total 39,109,509 37,620,374 36,663,629 DIVISION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 4000 - PUBLIC WORKS 12,980,719 2,858,729 3,502,231 4100 - MAINTENANCE - 4,349,726 9,160,706 4200 - TRANSPORTATION 7,784,192 7,851,178 6,627,425 4300 - UTILITY SERVICES 6,150,672 6,334,150 6,537,871 4400 - VEHICLE MAINTENANCE 4,086,365 6,381,518 3,099,257 4500 - ENVIRONMENTAL - 456,996 1,545,217 4600 - TRAFFIC ENGINEERING 2,991,773 1,963,669 3,749 4700 - CAPITAL ENGINEERING 5,115,788 7,424,407 6,187,172 Grand Total 39,109,509 37,620,374 36,663,629 EXPENSE CATEGORY FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET SALARIES & BENEFITS 15,182,931 10,389,761 17,168,636 OPERATING EXPENDITURES 20,288,444 21,287,956 18,096,805 DEBT SERVICE & CAPITAL OUTLAY 3,638,134 5,942,656 1,398,187 Grand Total 39,109,509 37,620,374 36,663,629 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 211 Organization Detail:

Public Works

ADMINISTRATION
Division no. 4000

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 212 Budget Detail – Administration
Division Expense by Fund

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 2,306,028 981,775 1,673,680 111 - FLEET ISF - 11,850 12,443 214 - GAS TAX 8,766,033 1,620,766 1,686,037 218 - PROPOSITION A 93,434 118 118 420 - SEWER MAINTENANCE DISTRICT 123,932 100,562 50,766 421 - LANDSCAPE MAINTENANCE DISTRICT 36,736 6,166 6,166 422 - LIGHTING MAINTENANCE DISTRICT 22,651 7,706 7,825 423 - DRAINAGE MAINT DISTRICT 1,631,905 129,786 65,197 Grand Total 12,980,719 2,858,729 3,502,231 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 213 Division Expense by Category

EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 2,471,329 429,688 763,866 OVER-TIME SALARIES 99,535 - - TEMPORARY SALARIES 562,239 217,874 26,500 SALARIES- OTHER 43,818 - - SALARIES (OFFSET) - (98,214) (98,214) HEALTH/DENTAL INSURANCE 615,343 54,000 67,545 LIFE INSURANCE 4,321 - 869 ACCIDENTAL DEATH DISMEMBER 747 - 198 LT/ST DISABILITY 13,910 - 3,780 FICA/MEDICARE 45,660 - 11,076 CALPERS RETIREMENT 870,402 126,142 244,282 WORKERS' COMPENSATION 87,268 18,820 33,457 DEFERRED COMPENSATION 133,829 32,839 51,181 RETIREE HEALTH SAVINGS 60,679 - 25,895 UNEMPLOYMENT 9,229 - 3,055 FRINGE BENEFITS - 11,551 - FRINGE BENEFITS (OFFSET) - (52,424) (52,424) SALARIES & BENEFITS Total 5,018,307 740,276 1,081,068

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 251,817 1,475 6,175 SPECIAL ACTIVITY SUPPLIES 15,279 12,400 15,400 FUEL 123,008 - - UNIFORMS 53,260 - 250 GRAFITTI REMOVAL 111,317 - - TIDE CLEAN UPS 5,848 - - VEHICLE OPERATIONS 1,672,667 - - RENTALS/LEASES - 13,000 13,000 NON-CAPITAL EQUIPMENT 42,824 - - COMPUTERS HARDWARE 357,615 34,741 96,746 DUES & MEMBERSHIPS 980 2,245 2,245 GENERAL LIABILITY 723,783 184,661 375,619 GOVERNMENT FEES/LICENSES 396 - 30,500 MISC EXPENSES 64,531 31,435 - PROFESSIONAL/TECHNICAL SERVICE 1,002,135 76,830 147,600 PRINTING/BINDING 57 890 890 REPAIR & MAINTENANCE SERVICES 1,432,258 - - EMERGENCY DAMAGE REPAIRS 204,209 - - TRAFFIC SIGNAGE 19,861 - - WATER 13,598 - - MEETINGS & CONFERENCES 13,089 2,250 5,490 TRAVEL/MILEAGE REIMBURSEMENT 33,431 4,448 5,080 TRAINING - 186,554 154,645 ADMINISTRATIVE OVERHEAD 1,806,793 1,567,524 1,567,524 OPERATING EXPENDITURES Total 7,948,755 2,118,453 2,421,164

DEBT SERVICE & CAPITAL OUTLAY
EQUIPMENT & FURNITURE 13,657 - - DEBT SERVICE & CAPITAL OUTLAY Total 13,657 - - Grand Total 12,980,719 2,858,729 3,502,231 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 214 Organization Detail:

Public Works

MAINTENANC E SERVICES
Division nos. 4100, 4200, 4400

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 215 Budget Detail – Maintenance Services
Division Expense by Fund

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 1,564,752 1,609,989 1,009,824 111 - FLEET ISF 3,180,327 4,526,970 2,543,118 200 - LOCAL GRANTS - OTHER 51,000 - - 211 - MEASURE M 556,516 343,048 343,048 214 - GAS TAX 2,920,492 3,779,199 8,975,855 217 - TDA 8 - 15,000 - 218 - PROPOSITION A - 94,126 94,126 221 - PROP 42- CONGESTION MGT - 17,783 - 224 - RECYCLING 35,438 - - 314 - LOW-MODERATE INCOME HOUSING - 12,315 12,315 420 - SEWER MAINTENANCE DISTRICT 14,582 344,691 19,340 421 - LANDSCAPE MAINTENANCE DISTRICT - 5,082 - 422 - LIGHTING MAINTENANCE DISTRICT 3,175,822 6,527,624 4,717,447 423 - DRAINAGE MAINT DISTRICT 38,885 1,208,140 1,077,315 501 - LANCASTER CHOICE ENERGY 52,817 98,454 95,000 530 - LANCASTER FINANCING AUTHORITY 279,925 - - Grand Total 11,870,557 18,582,422 18,887,388 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 216 Division Expense by Category

EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 1,592,613 884,579 3,893,716 OVER-TIME SALARIES 41,076 84,341 308,724 TEMPORARY SALARIES 121,521 391,378 692,868 HEALTH/DENTAL INSURANCE 297,984 170,100 1,042,180 LIFE INSURANCE 2,394 - 5,208 ACCIDENTAL DEATH DISMEMBER 413 - 1,189 LT/ST DISABILITY 7,900 - 16,463 FICA/MEDICARE 25,883 - 56,459 CALPERS RETIREMENT 514,918 259,682 1,245,201 WORKERS' COMPENSATION 48,372 38,744 170,545 DEFERRED COMPENSATION 75,476 64,668 194,686 H.S.A. CONTRIBUTION 1,204 - - RETIREE HEALTH SAVINGS 33,303 - 86,699 UNEMPLOYMENT 5,198 - 15,575 FRINGE BENEFITS - 78,682 - SALARIES & BENEFITS Total 2,768,254 1,972,174 7,729,511

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 2,340 38,484 128,560 POSTAGE - 393 - SPECIAL ACTIVITY SUPPLIES 427,272 422,125 65,200 FUEL 449,378 577,916 639,984 UNIFORMS 22,610 60,007 36,207 GRAFITTI REMOVAL - 251,794 294,190 TIDE CLEAN UPS - 50,000 50,000 BULK VEHICLE MAINT SUPPLIES - 36,970 39,000 VEHICLE OPERATIONS 853,496 950,797 1,706,744 VEHICLE UPFITTING - 7,051 44,895 ASPHALT OPERATIONS - 14,648 109,068 CONCRETE OPERATIONS - - 141,669 HEAVY EQUIPMENT OPERATIONS - 71,097 10,000 PARKWAY OPERATIONS - 0 105,470 T.I.D.E OPERATIONS - 5,591 15,334 NON-CAPITAL EQUIPMENT 209,406 43,638 30,555 COMPUTERS HARDWARE 200,912 212,597 192,595 DUES & MEMBERSHIPS - 375 - GENERAL LIABILITY 315,022 590,204 760,438 GOVERNMENT FEES/LICENSES 1,500 273 - MISC EXPENSES 7,489 20,748 - GRANT EXPENSE 48,908 - - SERVICES - 59,451 59,451 PROFESSIONAL/TECHNICAL SERVICE 133,563 1,280,525 643,465 REPAIR & MAINTENANCE SERVICES 168,961 1,023,162 405,508 STREET LIGHT SERVICES 2,344,800 588,493 421,250 TRAFFIC SIGNAL SERVICES 480,836 933,709 572,205 EMERGENCY DAMAGE REPAIRS 480,178 1,412,995 1,089,995 MARKING AND STRIPING 32,016 (7,213) 57,370 TRAFFIC SIGNAGE 81,977 5,589 90,685 TRAFFIC SIGNAL-MULTI JURSTICT - 134,012 60,400 WATER - 17,559 17,198 ELECTRIC 198,161 3,118,614 1,699,777 MEETINGS & CONFERENCES 24,483 27,338 17,650 TRAVEL/MILEAGE REIMBURSEMENT 327 - - BOOT/PANT REIMBURSEMENT - 16,347 11,503 TRAINING - - 9,996 ADMINISTRATIVE OVERHEAD - 233,329 233,329 OPERATING EXPENDITURES Total 6,483,637 12,198,619 9,759,690 DEBT SERVICE & CAPITAL OUTLAY EQUIPMENT REPLACEMENT CHARGES 2,089,192 3,556,739 1,398,187 EQUIPMENT & FURNITURE 401,788 6,252 - VEHICLES 127,686 848,639 - DEBT SERVICE & CAPITAL OUTLAY Total 2,618,666 4,411,629 1,398,187 Grand Total 11,870,557 18,582,422 18,887,388 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 217 Organization Detail:

Public Works

UTILITY SERVICES
Division no. 4300, 4500

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 218 Budget Detail – Utility Services
Division Expense by Fund

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 657,084 429,416 1,729,207 111 - FLEET ISF 3,386 - - 214 - GAS TAX 97,445 107,544 161,344 224 - RECYCLING 1,700 456,996 51,030 420 - SEWER MAINTENANCE DISTRICT 4,265,430 4,463,075 4,762,995 423 - DRAINAGE MAINT DISTRICT 832,318 927,717 1,148,993 424 - RECYCLED WATER FUND 293,310 406,398 229,519 Grand Total 6,150,672 6,791,146 8,083,088 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 219 Division Expense by Category

EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 1,582,783 1,725,214 2,179,003 OVER-TIME SALARIES 27,872 109,212 108,620 TEMPORARY SALARIES 16,063 38,250 234,530 HEALTH/DENTAL INSURANCE 421,091 360,000 546,127 LIFE INSURANCE 2,849 - 2,883 ACCIDENTAL DEATH DISMEMBER 492 - 658 LT/ST DISABILITY 8,836 - 12,003 FICA/MEDICARE 23,655 - 31,596 CALPERS RETIREMENT 509,657 496,581 696,840 WORKERS' COMPENSATION 45,820 74,090 95,440 DEFERRED COMPENSATION 85,556 117,856 124,637 RETIREE HEALTH SAVINGS 35,270 - 47,600 UNEMPLOYMENT 4,766 - 8,716 FRINGE BENEFITS - 43,347 - SALARIES & BENEFITS Total 2,764,708 2,964,550 4,088,653

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 16,505 39,769 38,548 POSTAGE 534 800 200 SPECIAL ACTIVITY SUPPLIES 51,345 5,000 60,565 FUEL 48,745 28,877 45,878 UNIFORMS 22,629 27,325 30,825 VEHICLE OPERATIONS 365,879 264,006 254,674 RENTALS/LEASES - 54,075 52,450 NON-CAPITAL EQUIPMENT 65,242 83,455 52,465 COMPUTERS HARDWARE 211,508 87,152 209,650 DUES & MEMBERSHIPS 1,024 9,800 8,300 GENERAL LIABILITY 436,707 333,714 461,123 LIABILITIES INSURANCE - 51,258 - GOVERNMENT FEES/LICENSES 21,894 36,409 31,770 MISC EXPENSES 47,198 7,225 - GRANT EXPENSE 1,700 456,996 - PROFESSIONAL/TECHNICAL SERVICE 221,690 349,950 562,478 PRINTING/BINDING 723 1,000 - REPAIR & MAINTENANCE SERVICES 314,492 179,413 198,350 EMERGENCY DAMAGE REPAIRS 1,774 35,000 10,000 TRAFFIC SIGNAGE 13,944 - - STREET SWEEPING - - 299,693 HAZARDOUS MATERIALS SERVICES - - 100,000 WATER 15,871 17,474 14,300 ELECTRIC 78,003 126,150 98,200 RECYCLED WATER PURCHASE - 55,000 55,000 MEETINGS & CONFERENCES 47,478 47,702 40,000 TRAVEL/MILEAGE REIMBURSEMENT 18,974 13,900 11,000 TRAINING - 10,400 7,900 ADMINISTRATIVE OVERHEAD 1,351,067 1,351,067 1,351,067 OPERATING EXPENDITURES Total 3,354,927 3,672,917 3,994,435

DEBT SERVICE & CAPITAL OUTLAY
EQUIPMENT REPLACEMENT CHARGES - 98,100 - EQUIPMENT & FURNITURE 31,037 55,579 - DEBT SERVICE & CAPITAL OUTLAY Total 31,037 153,679 - Grand Total 6,150,672 6,791,146 8,083,088 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 220 Organization Detail:

Public Works

CITY ENGINEERING
Division nos. 4600, 4700

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 221 Budget Detail – City Engineering
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 6,374,997 5,858,633 4,593,821 211 - MEASURE M 38,529 - - 214 - GAS TAX 498,604 1,080,848 1,383,104 223 - OFFICE OF TRAFFIC SAFETY - 61,250 - 230 - STATE GRANTS - OTHER 6,825 796,000 - 420 - SEWER MAINTENANCE DISTRICT 174 174 174 421 - LANDSCAPE MAINTENANCE DISTRICT 126 126 126 422 - LIGHTING MAINTENANCE DISTRICT 1,188,041 1,590,780 213,432 423 - DRAINAGE MAINT DISTRICT 265 265 265 Grand Total 8,107,561 9,388,076 6,190,921 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 2,842,293 4,179,496 3,767,715 OVER-TIME SALARIES 3,299 11,792 - TEMPORARY SALARIES 44,884 - 152,000 SALARIES- OTHER 37,926 - - SALARIES (OFFSET) - (1,201,602) (1,301,602) HEALTH/DENTAL INSURANCE 380,450 594,000 696,408 LIFE INSURANCE 4,045 - 4,298 ACCIDENTAL DEATH DISMEMBER 693 - 981 LT/ST DISABILITY 19,721 - 22,333 FICA/MEDICARE 44,500 - 54,632 CALPERS RETIREMENT 929,095 1,226,959 1,204,906 WORKERS' COMPENSATION 88,813 183,063 165,026 DEFERRED COMPENSATION 161,699 289,958 194,998 H.S.A. CONTRIBUTION 2,170 - 2,160 RETIREE HEALTH SAVINGS 63,129 - 74,376 UNEMPLOYMENT 8,945 - 15,071 FRINGE BENEFITS - 112,990 - FRINGE BENEFITS (OFFSET) - (683,895) (783,895) SALARIES & BENEFITS Total 4,631,662 4,712,761 4,269,405

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 1,643 4,675 6,247 POSTAGE 261 200 200 SPECIAL ACTIVITY SUPPLIES 7,562 280 280 FUEL 11,054 755 13,398 UNIFORMS - 1,125 2,478 VEHICLE OPERATIONS 67,629 2,428 20,276 RENTALS/LEASES - - 3,750 NON-CAPITAL EQUIPMENT 110 2,765 - COMPUTERS HARDWARE 399,599 377,473 310,848 DUES & MEMBERSHIPS 36,925 40,167 5,100 GENERAL LIABILITY 643,576 543,759 543,038 GRANT EXPENSE - 963,250 - PROFESSIONAL/TECHNICAL SERVICE 588,534 552,721 300,000 PRINTING/BINDING 619 1,550 - REPAIR & MAINTENANCE SERVICES - 73,651 - TRAFFIC SIGNAL SERVICES 29,655 17,500 - MEETINGS & CONFERENCES 5,368 4,359 5,085 TRAVEL/MILEAGE REIMBURSEMENT 7,970 2,417 2,510 TRAINING 340 4,973 3,860 PUBLICATIONS/JOURNALS - 3,473 4,000 ADMINISTRATIVE OVERHEAD 700,281 700,446 700,446 OPERATING EXPENDITURES Total 2,501,126 3,297,967 1,921,516

DEBT SERVICE & CAPITAL OUTLAY
DEBT SERVICES - PRIN 974,774 971,741 - DEBT SERVICE - INTEREST - 405,607 - DEBT SERVICE & CAPITAL OUTLAY Total 974,774 1,377,348 - Grand Total 8,107,561 9,388,076 6,190,921 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 222

PARKS, ARTS, RECREATION,
& COMMUNITY SERVICES
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 223 Parks, Arts, Recreation, & Community Services

BUDGET OVERVIEW
Department Expense by Fund

Department Expense by Division

Department Expense by Category
FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 23,823,155 25,802,857 24,897,390 141 - EQUIPMENT REPLACEMENT 328,331 3,859 - 200 - LOCAL GRANTS - OTHER 586,496 - - 202 - LA COUNTY REIMBURSEMENT - 2,367,007 - 210 - MEASURE A - 300,000 - 214 - GAS TAX 92,147 - - 218 - PROPOSITION A 279,399 292,313 318,230 224 - RECYCLING 130,371 - - 310 - CDBG 226,381 - - 314 - LOW-MODERATE INCOME HOUSING 202,287 202,287 - 530 - LANCASTER FINANCING AUTHORITY 84,288 - - Grand Total 25,752,855 28,968,323 25,215,620 DIVISION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 6000 - PARCS 3,070,974 2,434,274 2,426,270 6010 - PASSPORTS - 132,529 130,030 6200 - COMMUNITY CENTER 1,636,172 1,095,335 877,439 6210 - COMMUNITY SERVICES 1,102,834 2,831,714 922,366 6220 - YOUTH SERVICES 652,283 701,061 513,192 6230 - COMMUNITY RECREATION - 492,219 256,735 6300 - FACILITIES/MAINTENANCE 11,504,064 11,415,871 10,664,494 6400 - RECREATION 729,869 1,888,542 2,019,424 6410 - ATHLETICS 737,723 621,785 690,856 6430 - SPECIAL CLASSES 399,689 447,102 467,607 6440 - IMPACT PROGRAM - 283,729 283,230 6500 - SPECIAL EVENTS 1,409,261 2,052,208 1,246,881 6600 - ARTS AND MUSEUMS 2,192,248 2,628,965 2,596,656 6700 - PERFORMING ARTS CENTER 2,317,736 1,942,989 2,120,439 Grand Total 25,752,855 28,968,323 25,215,620 EXPENSE CATEGORY FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET SALARIES & BENEFITS 12,329,208 12,879,960 13,459,560 OPERATING EXPENDITURES 13,033,835 16,050,420 11,756,060 DEBT SERVICE & CAPITAL OUTLAY 389,812 37,943 - Grand Total 25,752,855 28,968,323 25,215,620 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 224 Organization Detail:

Parks, Arts, Recreation & Community Services

ADMINISTRATION
Division no. 6000, 6010

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 225 Budget Detail – Administration
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 2,940,603 2,266,803 2,556,300 141 - EQUIPMENT REPLACEMENT - - - 210 - MEASURE A - 300,000 - 224 - RECYCLING 130,371 - - Grand Total 3,070,974 2,566,803 2,556,300 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 835,897 729,979 726,871 OVER-TIME SALARIES 610 - - TEMPORARY SALARIES 781,267 99,960 108,000 SALARIES- OTHER 80,408 4,985 - HEALTH/DENTAL INSURANCE 158,580 108,000 138,346 LIFE INSURANCE 1,284 - 850 ACCIDENTAL DEATH DISMEMBER 221 - 194 LT/ST DISABILITY 3,743 - 2,661 FICA/MEDICARE 23,672 - 10,540 CALPERS RETIREMENT 294,039 214,297 232,451 WORKERS' COMPENSATION 47,062 31,973 31,837 DEFERRED COMPENSATION 49,002 52,645 43,783 H.S.A. CONTRIBUTION 1,435 - 1,080 RETIREE HEALTH SAVINGS 22,114 - 18,895 UNEMPLOYMENT 4,757 - 2,907 FRINGE BENEFITS - 18,904 -

OTHER BENEFITS - - - SALARIES & BENEFITS Total 2,304,092 1,260,743 1,318,415

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 11,518 17,444 17,350 POSTAGE 44,816 40,750 40,450 SPECIAL ACTIVITY SUPPLIES 66,865 56,682 10,000 FUEL 783 4,470 91,620 UNIFORMS 2,291 4,600 3,300 VEHICLE OPERATIONS 20,368 18,756 233,851 RENTALS/LEASES - 72,798 78,000

NON-CAPITAL EQUIPMENT - - - COMPUTERS HARDWARE 210,324 97,282 251,644 DUES & MEMBERSHIPS 6,708 6,975 7,600 GENERAL LIABILITY 137,704 100,636 114,341 GOVERNMENT FEES/LICENSES - - 1,000 PROPERTY TAX ON LAND - 7,978 6,000 MISC EXPENSES 58,644 (2,128) - CASH VARIANCE 100 100 - GRANT EXPENSE 71,857 300,000 - SERVICES - 436,026 125,000 PROFESSIONAL/TECHNICAL SERVICE 122,251 40,000 180,000 ADVERTISING - 2,000 1,500 PRINTING/BINDING - 1,000 2,500

REPAIR & MAINTENANCE SERVICES - - - MEETINGS & CONFERENCES - 11,298 15,730 TRAVEL/MILEAGE REIMBURSEMENT - 23,730 29,000 TRAINING 12,654 65,664 29,000

PUBLICATIONS/JOURNALS - - -

CREDIT CARD CHARGES - - -

PCARD PROCESSING - - -

SUSPENSE - - - OPERATING EXPENDITURES Total 766,882 1,306,060 1,237,885

DEBT SERVICE & CAPITAL OUTLAY

EQUIPMENT REPLACEMENT CHARGES - - -

CAPITAL IMPROVEMENT - - -

EQUIPMENT & FURNITURE - - - DEBT SERVICE & CAPITAL OUTLAY Total - - - Grand Total 3,070,974 2,566,803 2,556,300 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 226 Organization Detail:

Parks, Arts, Recreation & Community Services

PARKS MAINTENANCE & FACILITIES
Division no. 6300

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 227 Budget Detail – Parks Maintenance & Facilities
Division Expense by Fund
Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 10,804,187 11,119,699 10,346,264 141 - EQUIPMENT REPLACEMENT 328,331 3,859 - 214 - GAS TAX 92,147 - - 218 - PROPOSITION A 279,399 292,313 318,230 Grand Total 11,504,064 11,415,871 10,664,494 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 1,848,542 1,912,169 1,842,817 OVER-TIME SALARIES 127,654 128,067 182,454 TEMPORARY SALARIES 1,466,046 1,044,268 1,289,421 HEALTH/DENTAL INSURANCE 401,412 396,000 501,973 LIFE INSURANCE 3,395 - 2,539 ACCIDENTAL DEATH DISMEMBER 587 - 580 LT/ST DISABILITY 10,520 - 8,475 FICA/MEDICARE 50,033 - 26,721 CALPERS RETIREMENT 615,077 561,348 589,328 WORKERS' COMPENSATION 94,840 83,753 80,715 DEFERRED COMPENSATION 96,052 137,691 92,141 RETIREE HEALTH SAVINGS 49,724 - 41,993 UNEMPLOYMENT 10,058 - 7,371 FRINGE BENEFITS - 49,030 - SALARIES & BENEFITS Total 4,773,940 4,312,326 4,666,528

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 187,036 225,531 149,702 SPECIAL ACTIVITY SUPPLIES 101,436 116,250 47,000 FUEL 35,188 1,513 28,555 UNIFORMS 58,091 41,090 30,000 VEHICLE OPERATIONS 534,418 6,089 64,824 RENTALS/LEASES - 13,987 - NON-CAPITAL EQUIPMENT 25,548 3,430 60,000 COMPUTERS HARDWARE 187,886 295,964 152,096 GENERAL LIABILITY 394,186 341,844 364,934 GOVERNMENT FEES/LICENSES 75,459 5,366 5,366 MISC EXPENSES 28,555 8,969 - PROFESSIONAL/TECHNICAL SERVICE 131,908 88,019 106,250 ADVERTISING 300 - - PRINTING/BINDING 357 1,500 1,500 LANDSCAPE CONTRACTS - - 730,792 REPAIR & MAINTENANCE SERVICES 2,477,548 2,245,770 1,767,767 EMERGENCY DAMAGE REPAIRS 455,835 311,045 100,000 VANDALISM - 500,000 400,000 TELEPHONE 5,733 - - WATER 573,161 654,492 654,492 GAS 223,895 226,635 226,635 ELECTRIC 1,132,922 1,993,362 1,083,362 MEETINGS & CONFERENCES - 580 580 TRAINING - - 2,000 ADMINISTRATIVE OVERHEAD 22,110 22,110 22,110 OPERATING EXPENDITURES Total 6,651,569 7,103,545 5,997,966

DEBT SERVICE & CAPITAL OUTLAY
EQUIPMENT REPLACEMENT CHARGES 117 - - EQUIPMENT & FURNITURE 78,438 - - DEBT SERVICE & CAPITAL OUTLAY Total 78,555 - - Grand Total 11,504,064 11,415,871 10,664,494 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 228 Organization Detail:

Parks, Arts, Recreation & Community Services

RECREATION & EVENTS
Division nos. 6400, 6410, 6430, 6440, 6500

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 229 Budget Detail – Recreation & Events
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 3,237,759 4,707,212 4,707,998 200 - LOCAL GRANTS - OTHER 38,784 - - 202 - LA COUNTY REIMBURSEMENT - 586,154 - Grand Total 3,276,543 5,293,366 4,707,998 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 515,500 891,286 1,023,654 OVER-TIME SALARIES 763 2,840 - TEMPORARY SALARIES 677,317 1,113,026 1,202,581 SALARIES- OTHER 99,283 45,521 - HEALTH/DENTAL INSURANCE 87,676 162,000 174,240 LIFE INSURANCE 800 - 1,204 ACCIDENTAL DEATH DISMEMBER 138 - 275 LT/ST DISABILITY 4,861 - 6,680 FICA/MEDICARE 18,271 - 14,843 CALPERS RETIREMENT 174,183 261,652 327,362 WORKERS' COMPENSATION 35,571 39,039 44,836 DEFERRED COMPENSATION 25,722 64,679 51,183 H.S.A. CONTRIBUTION 217 - - RETIREE HEALTH SAVINGS 13,791 - 26,470 UNEMPLOYMENT 3,665 - 4,095 FRINGE BENEFITS 45,000 25,356 - SALARIES & BENEFITS Total 1,702,758 2,605,399 2,877,422

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 22 33,194 33,000 SPECIAL ACTIVITY SUPPLIES 1,157,365 1,286,536 964,532 FUEL - 335 5,955 UNIFORMS 66,053 82,927 62,000 CHARITABLE CONTRIBUTIONS 67,959 - - VEHICLE OPERATIONS - 952 9,034 NON-CAPITAL EQUIPMENT - 43,594 - COMPUTERS HARDWARE 112,016 87,037 111,956 AUDIO VISUALS - 41,615 56,000 DUES & MEMBERSHIPS - 150 150 GENERAL LIABILITY 95,629 142,482 171,154 INSURANCE PREMIUM - 20,000 20,000 CASH VARIANCE (185) - - GRANT EXPENSE 38,784 586,154 - SERVICES - 29,717 30,000 PROFESSIONAL/TECHNICAL SERVICE 35,479 75,000 140,000 ADVERTISING 500 96,170 66,100 IMPACT PROGRAM - 159,906 159,905 PRINTING/BINDING 163 1,200 700 REPAIR & MAINTENANCE SERVICES - (57) - MEETINGS & CONFERENCES - 296 90 TRAVEL/MILEAGE REIMBURSEMENT - 759 - OPERATING EXPENDITURES Total 1,573,786 2,687,967 1,830,576 Grand Total 3,276,543 5,293,366 4,707,998 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 230 Organization Detail:

Parks, Arts, Recreation & Community Services

ARTS & COMMUNITY PROGRAMS
Division nos. 6200, 6210, 6220, 6230, 6240, 6600, 6700

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 231 Budget Detail – Arts & Community Programs
Division Expense by Fund

Division Expense by Category

FUND NAME FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET 101 - GENERAL FUND 6,840,605 7,709,143 7,286,828 200 - LOCAL GRANTS - OTHER 547,712 - - 202 - LA COUNTY REIMBURSEMENT - 1,780,853 - 310 - CDBG 226,381 - - 314 - LOW-MODERATE INCOME HOUSING 202,287 202,287 - 530 - LANCASTER FINANCING AUTHORITY 84,288 - - Grand Total 7,901,273 9,692,282 7,286,828 EXPENSE CATEGORY DESCRIPTION FY 2023 ACTUALS FY 2024 REVISED FY 2025 BUDGET

SALARIES & BENEFITS
FULL-TIME SALARIES 1,228,061 1,697,090 1,785,867 OVER-TIME SALARIES 284 - - TEMPORARY SALARIES 1,371,948 1,823,362 1,636,659 SALARIES- OTHER 87,591 131,950 - HEALTH/DENTAL INSURANCE 200,452 306,000 343,430 LIFE INSURANCE 1,865 - 2,069 ACCIDENTAL DEATH DISMEMBER 322 - 472 LT/ST DISABILITY 9,178 - 10,824 FICA/MEDICARE 38,671 - 25,895 CALPERS RETIREMENT 429,943 498,210 571,116 WORKERS' COMPENSATION 77,032 74,333 78,221 DEFERRED COMPENSATION 61,410 125,035 89,293 RETIREE HEALTH SAVINGS 33,864 - 46,206 UNEMPLOYMENT 7,795 - 7,143 FRINGE BENEFITS - 45,512 - SALARIES & BENEFITS Total 3,548,418 4,701,492 4,597,195

OPERATING EXPENDITURES
OPERATING MATERIALS & SUPPLIES 19,489 210,543 216,256 POSTAGE 2,874 39,290 43,900 SPECIAL ACTIVITY SUPPLIES 539,327 469,186 320,387 FUEL 4,331 171 3,248 UNIFORMS 27,199 44,667 29,300 CHARITABLE CONTRIBUTIONS - 20,000 - VEHICLE OPERATIONS 56,685 1,844 24,099 COMPUTERS HARDWARE 388,486 194,313 438,852 AUDIO VISUALS - 72,000 10,132 DUES & MEMBERSHIPS 12,159 20,598 18,382 GENERAL LIABILITY 293,277 265,677 268,454 GOVERNMENT FEES/LICENSES 1,355 - - PROPERTY TAX ON LAND - 70,943 - MISC EXPENSES 57,791 82,606 - GRANT EXPENSE 641,636 1,652,048 - SERVICES 564,183 641,848 587,330 PROFESSIONAL/TECHNICAL SERVICE 422,943 575,104 389,400 ADVERTISING 144,519 89,553 84,672 PRINTING/BINDING 1,882 63,907 68,900 REPAIR & MAINTENANCE SERVICES 442,050 176,653 148,000 WATER 11,912 - - GAS 60,868 - - ELECTRIC 132,816 - - MEETINGS & CONFERENCES 1,190 4,050 1,250 TRAVEL/MILEAGE REIMBURSEMENT 12,339 18,592 8,822 TRAINING - 7,100 - PUBLICATIONS/JOURNALS - 29,867 28,250 ADMINISTRATIVE OVERHEAD 202,287 202,287 - OPERATING EXPENDITURES Total 4,041,598 4,952,847 2,689,633

DEBT SERVICE & CAPITAL OUTLAY
EQUIPMENT & FURNITURE 311,257 37,943 - DEBT SERVICE & CAPITAL OUTLAY Total 311,257 37,943 - Grand Total 7,901,273 9,692,282 7,286,828 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 232

STATEMENT OF FUND

BALANCE
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 233 2023-2024 Year-End Estimates
FUND_GROUP FUND DESCRIPTION FY 24 BEG FUND

BALANCE
FY 24 REVENUES FY 24

EXPENDITURES
FY 24 CAPITAL FY 24

TRANSFERS-IN
FY 24

TRANSFERS-OUT
FY 24 ENDING

FUND BALANCE
General Funds 101 GENERAL FUND 109,274,222 110,205,237 114,098,357 34,679,600 993,851 2,691,116 69,004,237

141 EQUIPMENT

REPLACEMENT
(233,980) - 3,859 - - - (237,840)

120 EMPLOYEE BENEFITS 9,213,613 - 2,747,860 - 90,473 - 6,556,226

NON NON-SPENDABLE FUND

BALANCE
(27,657,520) - - - - - (27,657,520)
General Funds Total 90,596,335 110,205,237 116,850,076 34,679,600 1,084,324 2,691,116 47,665,104 Internal Service
Funds
111 FLEET 1,094,795 1,687,188 4,538,820 - 531,430 - (1,225,408)

112 INFORMATION

TECHNOLOGY ISF
(602,286) 4,007,252 7,644,915 274,994 1,615,851 - (2,899,091)

113 GENERAL LIABILITY ISF 481,375 4,837,194 5,891,598 - 579,402 - 6,373 Internal Service Funds Total 973,884 10,531,634 18,075,333 274,994 2,726,683 - (4,118,126) Special
Revenue Funds
200 LOCAL GRANTS -
OTHER
- - - - - - -

214 GAS TAX (6,027,872) 4,710,998 8,195,074 - 10,018,879 737,133 (230,202)

201 AQMD 24,565 99,810 - - - 5,279 119,096

219 PROPOSITION B 6,152 - - - - - 6,152

217 TDA 8 (11,843,657) 12,071,326 15,000 5,671,571 - 5,869,807 (11,328,709)

218 PROPOSITION A 5,166,671 5,316,468 2,129,006 10,735,220 - 20,110 (2,401,198)

216 TDA 3 17,272 204,932 - 604,760 - - (382,556)

220 PROPOSITION C 9,384,095 4,217,151 - 25,016,579 - - (11,415,334)

225 MEASURE R (583,541) 3,169,863 - 39,600 - 1,081,420 1,465,302

211 MEASURE M 1,259,674 4,323,570 343,048 2,627,543 - 6,363,906 (3,751,253)

210 MEASURE A - 1,603,725 300,000 1,091,703 - 121,037 90,985 DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 234 FUND_GROUP FUND DESCRIPTION FY 24 BEG FUND

BALANCE
FY 24 REVENUES FY 24

EXPENDITURES
FY 24 CAPITAL FY 24

TRANSFERS-IN
FY 24

TRANSFERS-OUT
FY 24 ENDING

FUND BALANCE

215 GAS TAX- SB 1 9,488,673 4,276,849 - 11,796,005 - - 1,969,517

212 MEASURE R - HIGHWAY (3,740,616) 26,713,998 - 50,117,250 - - (27,143,868)

227 MEASURE M - MSP - - - 80,698 - - (80,698)

301 HOMELAND SECURITY 284,928 260,000 - - - 260,000 284,928

251 ENGINEERING FEES (341) - - - - - (341)

221 PROP 42- CONGESTION
MGT
46,543 - 17,783 - - - 28,760

202 LA COUNTY

REIMBURSEMENT
(255,675) 4,436,769 2,367,007 - - - 1,814,087

213 METRO- LOCAL (885,361) 1,460,390 - 3,293,742 - - (2,718,713)

222 SURFACE

TRANSPORTATION

PROGRAM
(35,992) 682,900 - 1,090,873 - - (443,964)

223 OFFICE OF TRAFFIC
SAFTEY
(0) 61,250 61,250 - - - (0)

224 RECYCLING 119,685 658,975 841,834 - - - (63,174)

224 RECYCLING 3,320 - - - - - 3,320

230 STATE GRANTS- OTHER (1,563,543) 22,425,663 3,498,338 27,119,580 - - (9,755,797)

310 CDBG (266,363) 5,228,911 2,668,022 4,024,784 - - (1,730,258)

311 CDBG-SECTION 108 - - - - - - -

312 NEIGHBORHOOD

STABILIZATION
3,175,020 - - - - - 3,175,020

313 HOME GRANT 1,621,118 2,000,000 2,922,046 - - 719 698,353

300 FEDERAL GRANTS-
OTHER
(3,989,582) 7,956,288 3,550,524 6,837,248 - - (6,421,066)

416 STILL MEADOW 505 - - - - - 505

424 RECYCLED WATER
FUND
50,491 125,000 406,398 - 194,486 16,266 (52,687)
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 235 FUND_GROUP FUND DESCRIPTION FY 24 BEG FUND

BALANCE
FY 24 REVENUES FY 24

EXPENDITURES
FY 24 CAPITAL FY 24

TRANSFERS-IN
FY 24

TRANSFERS-OUT
FY 24 ENDING

FUND BALANCE

601 AVAQMD (481,515) 1,029,244 1,029,244 - - - (481,515)

810 X-ASSESSMENT DISTRICT
FUND
154,596 - - - - - 154,596

830 CFD 89-1 EASTSIDE

WATER FUND
523,511 - - - - - 523,511

850 CFD 21-1 PUBLIC

SERVICES
- 5,000 6,000 - - - (1,000)
Special Revenue Funds Total 1,652,761 113,039,080 28,350,573 150,147,155 10,213,365 14,475,677 (68,068,199) Developer Fee
Funds
203 PARK BOND 524,577 40,000 - 403,113 - - 161,464

410 SIGNAL DEVELOPER
FEES
2,820,315 84,000 - 2,857,216 - - 47,099

411 DRAINAGE DEVELOPER
FEES
10,957,159 450,000 - 9,694,985 - - 1,712,174

412 BIOLOGIAL IMPACT
FEES
927,888 300,000 - 11,459 - - 1,216,429

413 URBAN STRUCTURES

IMPACT FEE
88 - - 1,454,975 - 42,507 (1,497,394)

413 URBAN STRUCTURES

IMPACT FEE
1,502,892 - - - - - 1,502,892

413 URBAN STRUCTURES

IMPACT FEE
75,770 - - - - - 75,770

413 URBAN STRUCTURES

IMPACT FEE
196,438 - - - - - 196,438

457 MARIPOSA LILY 62,733 - - - - - 62,733

414 TRAFFIC IMPACT FEES 1,754,861 200,000 - 1,852,194 - - 102,667

416 ZERO NET ENERGY
(Solar)
106,700 - - - - - 106,700

415 VEHICLE MILES TRVLD

IMPACT FEE
- - - - - -
Developer Fee Funds Total 18,929,420 1,074,000 - 16,273,942 - 42,507 3,686,971 Maintenance
District Funds
420 SEWER MAINTENANCE

DISTRICT
1,569,190 4,673,400 5,059,766 993,459 - 357,030 (167,664) DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 236 FUND_GROUP FUND DESCRIPTION FY 24 BEG FUND

BALANCE
FY 24 REVENUES FY 24

EXPENDITURES
FY 24 CAPITAL FY 24

TRANSFERS-IN
FY 24

TRANSFERS-OUT
FY 24 ENDING

FUND BALANCE

421 LANDSCAPE

MAINTENANCE DISTRICT
1,372,197 1,950,000 3,274,038 - 929,108 251,299 725,968

422 LIGHTING

MAINTENANCE DISTRICT
6,692,464 5,828,000 8,244,731 169,391 - 127,854 3,978,487

423 DRAINAGE MAINT

DISTRICT
1,627,517 2,133,000 2,586,475 1,509,366 - 174,708 (510,032) Maintenance District Funds Total 11,261,369 14,584,400 19,165,010 2,672,216 929,108 910,891 4,026,759 Lancaster
Housing
Authority Funds
520 LANCASTER HOUSING

AUTHORITY
2,112,660 - - - - - 2,112,660

314 LOW-MODERATE

INCOME HOUSING
71,011,222 85,628 1,909,787 135,565 - 114,829 68,936,669

Lancaster Housing Authority Funds Total 73,123,882 85,628 1,909,787 135,565 - 114,829 71,049,329 Finance
Authority
530 LANCASTER FINANCING

AUTHORITY
5,068,468 400,160 3,553,681 5,954,675 3,553,681 - (486,047)

Finance Authority Total 5,068,468 400,160 3,553,681 5,954,675 3,553,681 - (486,047)

Enterprise Funds
500 LANCASTER POWER

AUTHORITY
774,716 1,911,335 1,156,625 - - 884 1,528,542

501 LANCASTER CHOICE
ENERGY
8,977,868 74,813,205 53,307,978 1,609,242 - 271,258 28,602,595

Enterprise Funds Total 9,752,584 76,724,540 54,464,603 1,609,242 - 272,142 30,131,137

Grand Total 211,358,703 326,644,678 242,369,063 211,747,388 18,507,161 18,507,162 83,886,929

DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 237 2024-2025 Year-End Estimates
FUND_GROUP FUND DESCRIPTION FY2025 BEG

FUND BALANCE
FY 25

REVENUES
FY 25

EXPENDITURES
FY 25 CAPITAL FY 25

TRANSFERS-IN
FY 25

TRANSFERS-OUT
FY 2025

ENDING FUND

BALANCE

GENERAL
FUNDS
101 GENERAL FUND 69,004,237 114,805,942 112,597,530 - 900,000 999,444 71,113,205

141 EQUIPMENT

REPLACEMENT
(237,840) - - - - - (237,840)

120 EMPLOYEE BENEFITS 6,556,226 - 2,064,381 - 311,989 - 4,803,834

NON NON SPENDABLE FUND

BALANCE
(27,657,520) - - - - - (27,657,520)
General Funds Total

47,665,104 114,805,942 114,661,911 - 1,211,989 999,444 48,021,680

INTERNAL

SERVICE FUNDS
111 FLEET (1,225,408) 2,574,238 2,555,560 - - - (1,206,731)

112 INFORMATION

TECHNOLOGY ISF
(2,899,091) 4,636,321 5,024,500 - 1,083,670 - (2,203,600)

113 GENERAL LIABILITY ISF 6,373 5,692,484 6,272,481 - 579,403 - 5,779

INTERNAL SERVICE FUNDS TOTAL

(4,118,126) 12,903,043 13,852,542 - 1,663,073 - (3,404,551)

SPECIAL

REVENUE
FUNDS
200 LOCAL GRANTS - OTHER - - - - - - -

214 GAS TAX (230,202) 4,792,087 12,884,295 - 9,203,564 881,155 (0)

201 AQMD 119,096 17,750 17,750 - - 5,279 113,817

219 PROPOSITION B 6,152 - - - - - 6,152

217 TDA 8 (11,328,709) 10,663,722 - - - 8,402,000 (9,066,987)

218 PROPOSITION A (2,401,198) 4,890,524 2,154,923 - - - 334,403

216 TDA 3 (382,556) 178,032 - - - - (204,524)

220 PROPOSITION C (11,415,334) 4,062,915 - - - - (7,352,419) DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 238 FUND_GROUP FUND DESCRIPTION FY2025 BEG

FUND BALANCE
FY 25

REVENUES
FY 25

EXPENDITURES
FY 25 CAPITAL FY 25

TRANSFERS-IN
FY 25

TRANSFERS-OUT
FY 2025

ENDING FUND

BALANCE

225 MEASURE R 1,465,302 3,054,186 - - - 2,682,484 1,837,004

211 MEASURE M (3,751,253) 3,510,202 343,048 - - 1,621,380 (2,205,479)

210 MEASURE A 90,985 - - - - 195,473 (104,488)

215 GAS TAX- SB 1 1,969,517 4,517,025 - 6,420,147 - - 66,395

212 MEASURE R - HIGHWAY (27,143,868) 32,681,641 - - - - 5,537,773

227 MEASURE M - MSP (80,698) - - - - - (80,698)

301 HOMELAND SECURITY 284,928 100,000 - - - 100,000 284,928

251 ENGINEERING FEES (341)

(341)

221 PROP 42- CONGESTION
MGT
28,760 - - - - - 28,760

202 LA COUNTY

REIMBURSEMENT
1,814,087 1,499,314 1,499,314 - - - 1,814,087

213 METRO- LOCAL (2,718,713) 1,361,561 - - - - (1,357,152)

222 SURFACE

TRANSPORTATION

PROGRAM
(443,964) 491,598 - - - - 47,634

223 OFFICE OF TRAFFIC
SAFTEY
- - - - - - (0)

224 RECYCLING (63,174) 326,115 51,030 - - - 211,911

224 RECYCLING 3,320 - - - - - 3,320

230 STATE GRANTS- OTHER (9,755,797) 4,964,176 2,559,023 - - - (7,350,644)

310 CDBG (1,730,258) 1,463,022 1,463,022 - - - (1,730,258)

311 CDBG-SECTION 108 - - - - - - -

312 NEIGHBORHOOD

STABILIZATION
3,175,020 - - - - - 3,175,020

313 HOME GRANT 698,353 724,611 724,611 - - - 698,353
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 239 FUND_GROUP FUND DESCRIPTION FY2025 BEG

FUND BALANCE
FY 25

REVENUES
FY 25

EXPENDITURES
FY 25 CAPITAL FY 25

TRANSFERS-IN
FY 25

TRANSFERS-OUT
FY 2025

ENDING FUND

BALANCE

300 FEDERAL GRANTS- OTHER (6,421,066) 4,377,559 2,450,524 - - - (4,494,031)

416 STILL MEADOW 505

505

424 RECYCLED WATER FUND (52,687) 125,000 229,519 - 180,000 22,136 658

601 AVAQMD (481,515) 1,424,847 1,424,847 - - - (481,515)

810 X-ASSESSMENT DISTRICT
FUND
154,596 - - - - - 154,596

830 CFD 89-1 EASTSIDE

WATER FUND
523,511 - - - - - 523,511

850 CFD 21-1 PUBLIC

SERVICES
(1,000) 5,000 6,000 - - - (2,000)

SPECIAL REVENUE FUNDS TOTAL

(68,068,199) 85,230,887 25,807,906 6,420,147 9,383,564 13,909,907 (19,591,707)

DEVELOPER FEE
FUNDS
203 PARK BOND 161,464 - - - - - 161,464

410 SIGNAL DEVELOPER FEES 47,099 - - - - - 47,099

411 DRAINAGE DEVELOPER
FEES
1,712,174 450,000 - - - - 2,162,174

412 BIOLOGIAL IMPACT FEES 1,216,429 300,000 - - - - 1,516,429

413 URBAN STRUCTURES

IMPACT FEE
(1,497,394) - - - - 42,494 (1,539,888)

413 URBAN STRUCTURES

IMPACT FEE
1,502,892 - - - - - 1,502,892

413 URBAN STRUCTURES

IMPACT FEE
75,770 - - - - - 75,770

413 URBAN STRUCTURES

IMPACT FEE
196,438 - - - - - 196,438

457 MARIPOSA LILY 62,733 - - - - - 62,733

414 TRAFFIC IMPACT FEES 102,667 - - - - - 102,667

416 ZERO NET ENERGY
(SOLAR)
106,700 - - - - - 106,700
DRAFT
CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 240 FUND_GROUP FUND DESCRIPTION FY2025 BEG

FUND BALANCE
FY 25

REVENUES
FY 25

EXPENDITURES
FY 25 CAPITAL FY 25

TRANSFERS-IN
FY 25

TRANSFERS-OUT
FY 2025

ENDING FUND

BALANCE

415 VEHICLE MILES TRVLD

IMPACT FEE
- - - - - - -

DEVELOPER FEE FUNDS TOTAL

3,686,971 750,000 - - - 42,494 4,394,477

MAINTENANCE

DISTRICT FUNDS
420 SEWER MAINTENANCE

DISTRICT
(167,664) 4,606,500 4,989,802 - - 103,606 (654,572)

421 LANDSCAPE

MAINTENANCE DISTRICT
725,968 2,047,423 2,716,322 - 60,000 116,054 1,016

422 LIGHTING MAINTENANCE

DISTRICT
3,978,487 6,447,730 6,033,258 - - 606,736 3,786,223

423 DRAINAGE MAINT

DISTRICT
(510,032) 2,291,894 2,325,271 - 360,000 163,766 (347,176)

MAINTENANCE DISTRICT FUNDS TOTAL

4,026,759 15,393,547 16,064,653 - 420,000 990,162 2,785,491

LANCASTER

HOUSING

AUTHORITY
FUNDS
520 LANCASTER HOUSING

AUTHORITY
2,112,660 - - - - - 2,112,660

314 LOW-MODERATE

INCOME HOUSING
68,936,669 3,667,090 1,675,644 - - - 70,928,115

LANCASTER HOUSING AUTHORITY FUNDS TOTAL

71,049,329 3,667,090 1,675,644 - - - 73,040,774

FINANCE

AUTHORITY
530 LANCASTER FINANCING

AUTHORITY
(486,047) 215,000 3,552,181 - 3,552,181 - (271,047)

FINANCE AUTHORITY TOTAL

(486,047) 215,000 3,552,181 - 3,552,181 - (271,047)

ENTERPRISE
FUNDS
500 LANCASTER POWER

AUTHORITY
1,528,542 1,600,000 1,218,846 - - 884 1,908,812

501 LANCASTER CHOICE
ENERGY
28,602,595 83,375,300 82,561,145 - - 287,915 29,128,836

ENTERPRISE FUNDS TOTAL

30,131,137 84,975,300 83,779,991 - - 288,799 31,037,648

GRAND TOTAL

83,886,929 317,940,809 259,394,829 6,420,147 16,230,807 16,230,806 136,012,764

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 241

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 242

PERSONNEL ANALYSIS
DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 243

This page intentionally left blank.

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 244 Personnel by Department and Division
CITY MANAGER’S OFFICE
CITY MANAGER'S OFFICE 2022-2023
Approved
2023-2024
Approved
2024-2025
Proposed
Administration - CMO
City Manager 1 1 1
Assistant City Manager 1 1 1
Administrative Assistant 1 1 1
3 3 3
Administrative Services, LCE, & Energy - CMO
Assistant Director 1 1 1
Analyst 1 1 1
Coordinator III/II/I 2 4 6
Administrative Assistant 3 3 1
7 9 9
Air Quality Management District
Director 1 1 1
Analyst 1 1 1
Planner 0 1 1
Engineering Technician 1 1 1
Senior Inspector 1 1 1
Inspector 1 1 1
Specialist I 1 1 1
6 7 7
City Clerk- CMO
City Clerk 1 1 1
Analyst 2 2 1
Assistant City Clerk 1 1 1
Coordinator I 1 1 1
Administrative Assistant 1 1 1
6 6 5
Communications - CMO
Manager 1 1 1
Assistant Manager 1 1 1
Senior Specialist 2 2 2
Coordinator I 1 1 1
5 5 5
Human Resources - CMO
Assistant Director 1 1 1
Manager 0 0 1
Assistant Manager 2 2 0
Senior Coordinator 0 0 1
Senior Analyst 1 1 1
Coordinator III/II/I 4 4 5
Specialist II/I 2 2 2
10 10 11
TOTAL CITY MANAGER'S OFFICE 37 40 40
DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 245

FINANCE & INFORMATION TECHNOLOGY
FINANCE & INFORMATION TECHNOLOGY 2022-2023
Approved
2023-2024
Approved
2024-2025
Proposed
Administration - FIT
Director 1 1 1
Senior Analyst 1 1 1
Administrative Assistant 1 1 1
3 3 3
Finance - FIT
Assistant Director 2 1 1
Manager 1 2 2
Supervisor 1 1 1
Accountant 3 4 4
Senior Specialist 2 1 1
Administrative Assistant 1 1 1
Technician II/I 3 3 3
Purchasing Agent 2 2 2
15 15 15
Information Technology - FIT
Assistant Director 1 1 1
IT Analyst II 1 1 1
IT Analyst I 2 2 2
Coordinator II 1 1 1
Specialist I 2 2 2
7 7 7
TOTAL FINANCE & INFORMATION TECHNOLOGY 25 25 25

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 246

COMMUNITY DEVELOPMENT
COMMUNITY DEVELOPMENT 2022-2023
Approved
2023-2024
Approved
2024-2025
Proposed
Administration - CD
Director 1 1 1
Senior Analyst 1 1 1
Analyst 1 1 1
Administrative Assistant 2 2 2
5 5 5
Community Real Estate & Economic Development - CD
Assistant Director 1 1 1
Manager 1 1 2
Assistant Manager 2 2 1
Analyst 1 1 1
Supervisor 1 1 1
Coordinator II 1 1 1
Senior Specialist 4 4 4
Administrative Assistant 1 1 1
Technician I 1 1 1
13 13 13
Development & Beautification - CD
Assistant Director 1 1 1
Chief Building Official 1 1 1
Manager 1 1 1
Assistant Manager 1 1 1
Engineer 1 2 2
Senior Planner 2 2 2
Planner 3 3 3
Coordinator III 1 1 2
Senior Specialist 6 2 1
Inspector 6 5 5
Administrative Assistant 1 1 1
Technician II 2 2 2
26 22 22
TOTAL COMMUNITY DEVELOPMENT 44 40 40

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 247

PUBLIC SAFETY /POLICE
PUBLIC SAFETY/POLICE 2022-2023
Approved
2023-2024
Approved
2024-2025
Proposed
Administration - PD
Chief of Police 1 1 1
Manager 1 1 1
Assistant Manager 1 1 1
Coordinator I 1 1 1
Specialist I 1 1 1
Administrative Assistant 2 2 1
Technician II/I 2 2 2
9 9 8
Law Enforcement - PD
Assistant Chief of Police 1 1 1
Sergeant 0 1 1
Manager 1 1 1
Police Officer 0 6 6
Analyst 0 1 1
Supervisor 1 2 2
Senior Specialist 3 3 3
Coordinator I 1 1 1
Specialist I 2 1 1
Technician I 4 14 16
13 31 33
Services - PD
Manager 1 1 1
Coordinator I 1 2 2
Specialist II/I 2 2 2
4 5 5
TOTAL POLICE 26 45 46

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 248

PUBLIC WORKS
PUBLIC WORKS 2022-2023
Approved
2023-2024
Approved
2024-2025
Proposed
Administration - PW
Director 1 1 1
Senior Analyst 1 1 1
Analyst 3 3 2
Specialist I 1 1 1
Administrative Assistant 2 1 1
8 7 6
City Engineering - PW
Assistant Director 1 1 1
Manager 2 2 1
Senior Engineer 3 3 3
Engineer 9 9 9
Analyst 1 1 1
Senior Engineering Technician 1 1 1
Coordinator II/I 1 1 2
Senior Inspector 1 1 1
Senior Specialist 1 1 1
Specialist I 1 1 1
Inspector 6 6 5
Administrative Assistant 2 0 1
Technician I 3 1 2
32 28 29
Maintenance Services - PW
Assistant Director 1 1 1
Assistant Manager 2 2 2
Supervisor 3 3 3
Specialist I 1 1 1
Technician I 2 2 1
Traffic Signal Electrician 1 1 1
Traffic Signal Technician 2 2 2
Utility Maintenance Worker I/II 3 3 3
Heavy Equipment Mechanic 3 3 3
Heavy Equipment Operator 4 4 4
Lead Maintenance Worker 5 5 5
Maintenance Worker I/II 16 16 18
Lead Equipment Mechanic 1 1 1
44 44 45
Utility Services - PW
Assistant Director 1 1 1
Analyst 1 1 1
Senior Engineering Technician 1 1 1
Supervisor 2 2 2
Senior Specialist 1 1 1
Coordinator II 1 1 1
Specialist I 1 1 1
DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 249 PUBLIC WORKS 2022-2023
Approved
2023-2024
Approved
2024-2025
Proposed
Administrative Assistant 2 1 1
Lead Utility Maintenance Worker 2 2 2
Utility Maintenance Worker I/II 13 13 13
25 24 24
TOTAL PUBLIC WORKS 109 103 104

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 250

PARKS, ARTS, RECREATION, & COMMUNITY

SERVICES
PARKS, ARTS, RECREATION & COMMUNITY SERVICES 2022-2023
Approved
2023-2024
Approved
2024-2025
Proposed
Administration - PARCS
Director 1 1 1
Senior Analyst 1 1 1
Analyst 1 1 1
Administrative Assistant 2 2 2
Technician I 1 1 1
6 6 6
Arts & Community Programs - PARCS
Assistant Director 1 1 1
Manager 2 2 2
Assistant Manager 1 1 1
Supervisor 5 5 5
Coordinator I 7 7 7
16 16 16
Parks Maintenance & Facilities - PARCS
Assistant Director 1 1 1
Assistant Manager 1 1 1
Supervisor 1 2 2
Specialist II 1 1 1
Lead Maintenance Worker 4 4 5
Facilities Maintenance Worker 1 1 1
Senior Custodian 1 1 1
Maintenance Worker I/II 12 10 10
22 21 22
Recreation - PARCS
Manager 1 1 1
Assistant Manager 1 1 1
Supervisor 3 3 3
Coordinator I 7 5 5
Maintenance Worker I/II 1 1 1
13 11 11
TOTAL PARKS, ARTS, RECREATION & COMMUNITY SERVICES 57 54 55

TOTAL CITY OF LANCASTER FTE 298 307 310

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 251

CAPITAL IMPROVEMENT

PROGRAM
DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 252 Capital Improvement
Program
PROPOSED FY 2024-2025
AND PROJECTED THROUGH FY 2026-2029

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 253 FY 202 4 ACCOMPLISHMENTS

The Lancaster Fiscal Year 2024 adopted and amended Capital Improvement Program (CIP) budget was over $200 million. By year -end, nearly $78 million in CIP funding was spent or committed.

Public Works won the APWA High Desert Branch Best Improvement For Public Safety Award for the Pedestrian Gap Closure Project.

Projects that completed Construction include:
• 2021 Landscape Restoration Program
• 2022 Summer Pavement Management Program
• 2022 Spring Pavement Management Program
• Pedestrian Gap Closure Improvements
• MOAH HVAC Improvements
• Lancaster Performing Arts Center (LPAC)
• Lighting Improvements
• SR-138/SR-14 Avenue K Interchange
• Improvements Phase I (Recycled Water Line)

Projects that started construction include:
• Public Safety Building Renovation
• Avenue J Interchange Improvements (Phase II)
• Sierra Highway Resurfacing
• Amargosa Creek Channel Culvert Improvements
• 2023 Neighborhood Improvement Project
• Annual Thermoplastic Refresh Program
• 35th Street West Improvements (Phase 1)
• Mariposa Park Renovation (Phase I)
• Public Safety Building Improvements Phase 1

Projects that completed Design include:
• Amargosa Creek Channel Culvert
Improvements
• Sierra Highway Resurfacing
• 2022 Neighborhood Improvements
• 35th Street West Improvements Phase 1
• 2022 Thermoplastic Striping Refresh
Program
• Webber Pool
• Mariposa Park Renovation Phase 1
• Public Safety Site Improvements
• Dealership Signs

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 254

PROJECT DEVELOPMENT/PRIORITIZATION
Projects included in the CIP budget are developed using master plans, studies, observation, and staff, council and citizen input. Each department proposes projects, determines the scope of work to be accomplished, develops estimates and prioritizes their proposals.

Capital projects are often adopted using a “corridor” approach where the City is viewed as paths or corridors running either north and south or east and west through the city. A corridor may contain a master planned drainage facility, (in or out of the str eet right-of- way), incomplete street improvements, need for sewer or waterlines, warranted traffic signal or lack of other improvement. There may be needed improvements due to traffic safety concerns, drainage or flooding problems, or environmental issues. At times solutions are bundled together as a single project to address the concerns, problems or issues within the same general area. Street resurfacing is prioritized using the City’s Pavement Management System. There are various needs throughout the C ity and projects are adopted and prioritized with these needs in mind.

Projects are prioritized utilizing an “urgent,” “necessary” and “desirable” ranking system. “Urgent” priority projects are funded first with available resources, followed by “necessary” and then “desirable” if there are funds remaining. The projects are reviewed and recommended for funding by the full executive team to ensure the Capital Improvement Program is consistent with city goals and objectives for the coming year.

CIP POLICY
The City has enjoyed a significant CIP budget in past years and anticipates continuing to be successful in obtaining grants and other sources of funding for CIP projects. To manage the CIP most effectively, a multi -year approach is desirable with all affec ted Departments involved in the CIP process.

The purpose of the CIP is to provide an organized approach to the development of the City of Lancaster for a five-year period. Comprehensive and cost-effective approaches will address the needs of the City.

1. A Capital Improvement is considered a major, non -routine expenditure for improvements to an existing building, facility, land, streets, storm drains, utilities or the expansion of the City park system in excess of $125,000. All new construction projects are categorized as capital improvement projects regardless of their cost.

If a project is clearly a repair or upgrade to an existing facility, then such project shall be performed as an operating expense.

2. The City recognizes the need for a multi -year CIP as a way to address the needs of the City through responsible City government with a comprehensive and cost - effective approach for obtaining the benefits described below.

3. The CIP is a long-term program and is intended to achieve the following benefits:
a. Focuses attention of community goals and needs. Capital projects can be brought into line with the City’s objectives, allowing projects to be prioritized based on need. Furthermore, the CIP can be used as an effective tool for achieving the goals set forth in the City’s General Plan.

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 255 b. Allows for an informed public. The CIP keeps the public informed about the future capital investment plans of the City and allows them to play a more active role in the process.
c. Encourages more efficient program administration. By enhancing the level of communication among the various departments implementing capital improvement projects, we are able to better coordinate efforts and avoid potential conflicts. Work can be more effectively scheduled and available personnel and equipment can be better utilized when it is known in advance what, when and where projects will be undertaken. d. Identifies the most economically sound means of funding projects. Through proper planning, the need for bond issues or other revenue production measures can be foreseen and action can be taken before the need becomes so critical that emergency financing measures are required. By fiscally constraining all five years of the CIP, the City is able to identify projects without a viable funding source and work to put in place sources of funding.
e. Enhances the City’s credit rating. Dramatic changes in the tax structure and bonded indebtedness may be avoided with proper planning which allows the City to minimize the impact of capital improvement projects. By keeping planned projects within the financ ial capabilities of the City, it is better able to preserve its credit rating and make the City more attractive to business industry.

4. The development of the CIP is a continual process and, consequently, should be viewed as a working document. Therefore, while the CIP document covers multi - year planning perspective, it is revised every year in order to accommodate new projects, reflect ch anges in ongoing projects and extend the program an additional year.

5. The first year of the plan is incorporated into the annual budget to appropriate funds. Improvements identified in subsequent years are approved only on a planning basis and do not receive expenditure appropriation. Cost estimates for years two and beyond are also for planning purposes only, to be used in conjunction with the City’s long-range financial plan.

6. The CIP development process utilizes a “project -ready” approach whereby the scope and budget for an adopted improvement are clearly defined prior to the appropriation of funds for construction.

7. In recognizing the importance of a CIP that allows the City to continue to be a “great place to live and work”, City Council considers input from citizens, the Planning Commission, and City staff members in the preparation of the CIP.

8. The City Finance Department coordinates the preparation of the CIP for the City.

Each Department affected by the CIP will participate in its development in accordance with a schedule to be determined. The schedule will be prepared by Finance and provide ti melines for proposing, estimating, ranking, reviewing and funding of projects.

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 256

PROJECT IDENTIFICATION SYSTEM
The sequence of numbers/letters is formed as shown below. By creating project numbers in this way , the main information about a project, such as Program Type, Subprogram Type and Project ID, can be known. Collectively the sequence is referred to as the Project Number and is shown with each funded project in the CIP.

Sub-Program
Identifier Sub-Program Type Sub-Program
Identifier Sub-Program Type
AC Parking Lots & Hardscape GS Parks (Green Space)
BA Business Assistance RA Relocation Assistance
BR Bridges & Overpasses RW Recycled Water
BS Buildings & Structures SD Storm Drainage
BW Bikeways SE Security Systems
CB Flood Channels & Basins SG Street Lighting
DE Demolition & Removal SR Sanitary Sewers
DR Downtown Renewal ST Street, Roads & Alleys
DW Potable (Drinking) Water SW Pedestrian Ways – Sidewalks EE Electricity Supply TC Traffic Control Markings
EV Environment Enhancement TR Trails and Pathways
FA Housing Development TS Traffic Signals & Beacons
FW Fences & Walls WT Lighting (Outdoor)
GA Natural Gas Supply ZZ Other – Miscellaneous
GB Landscaping (Green Belt)

Program
Number Program Type
CP11 Facilities/Fixtures
CP12 Maintenance & Repair
CP13 Master Plans/Studies
CP14 Property Acquisition
CP15 Streets & Right-of-Way
CP16 Transportation Safety
CP17 Utilities

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 257 A project that is the 14 th Facility or Fixture involving a Parking Lot or Hardscape Improvement would be created as shown below. The Project ID Number is sequential for each Program and Subprogram combination.

XXXX ......................................... Program

AA ............................. Subprogram (alpha)

XXX ............... Project ID

CP11 AC 014 = CP11AC014 = Project Number

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 258 FY 202 4 YEAR -END ESTIMATES

FUND PROJECT PROJECT NAME FY 2024 BUDGET AMOUNT FY 24 ESTIMATED

CARRYFORWARD
101 CP11AC012 ANNEX PARKING LOT/CH FENCING 459,922.87 459,922.87 CP11BS019 CITY HALL FACE LIFT 353,320.69 (88,408.57) CP11BS022 LPAC IMPROVEMENTS 819,053.53 699,389.95 CP11BS036 PARK AND FACILITY BUILD RENNO 8,777.00 (249,402.87) CP11BS038 AV EVENT CENTER AND EVAC CENTR 5,361,647.25 2,535,809.25 CP11BS042 MOAH HVAC IMPROVEMENT 6,997.13 0.00 CP11BS044

INDOOR REC COMPLEX & WRKFRC

TRNG CT
1,000,000.00 1,000,000.00
CP11BS045 OMP HARDCOURT IMPROVEMENTS 1,352,776.86 837,167.72 CP11BS046 MUNICIPAL STADIUM RENOVATION 2,116,706.00 1,911,603.50 CP11FW005 FENCE REPLACEMENT 192,211.00 192,211.00 CP11GS011 PRIME DESERT WOODLANDS EXP 71,401.01 71,401.01 CP11SE001
150,000.00 150,000.00
CP11ZZ004 ADA COMPLIANCE 100,000.00 100,000.00 CP11ZZ005 CITY BEAUTIFICATION 2,264,878.59 2,264,878.59 CP11ZZ008 CITY HALL RESILIENCY/BATTERY 136,109.01 136,109.01 CP11ZZ012 WELLNESS FACILITY 5,000,000.00 5,000,000.00 CP11ZZ015 DEALERSHIP SIGNS 1,500,000.00 1,488,718.28 CP12AC005 MAINTENANCE YARD PARKING LOT 163,824.00 163,824.00 CP12BS002 LPAC IMPROVEMENTS - 0.00 CP12GB003 LANDSCAPE MAINTENANCE 151,250.00 151,250.00 CP12ST049

TRACT IMPROVEMENTS WESTERN
INSUR
3,434,325.00 3,434,325.00
CP12ZZ004 BLVD REVITALIZATION PROJECT 419,895.00 419,895.00 CP12ZZ005 LPAC AIR CONDITIONER 208,140.00 208,140.00 CP12ZZ006 LPAC GENERATOR 359,618.00 359,618.00 CP13SR001 SEWER ASESSMENT/LIFT STATION 300,000.00 300,000.00 CP13ZZ005 PARCS 2030 MASTER PLAN 400,000.00 400,000.00 CP13ZZ006 ART IN PUBLIC PLACES 500,997.76 378,137.67 CP14BS001 AVHUSD PROP ACQUISITION 6,754,904.26 3,548,724.43 CP15ST058 LANCASTER HEALTH DISTRICT 5,037.67 5,037.67 CP17CB006
AMAR CRK CHNL CLVRT IMP 20W&AVE
J-8
706,807.25 221,524.67
CP17GB001 BOOSTER PUMP IMPROVEMENTS 52,000.00 52,000.00 CP17SD033
MPD IMPROV BASIN AT AV M/ 32ND
W -
329,000.00 329,000.00
101 Total 34,679,599.88 26,480,876.18 112 CP11BS019 CITY HALL FACE LIFT 274,993.55 274,993.55 112 Total 274,993.55 274,993.55 203 CP11BS022 LPAC IMPROVEMENTS 20,362.97 20,362.97 CP11BS036 PARK AND FACILITY BUILD RENNO 134,750.00 134,750.00 CP13ZZ005 PARCS 2030 MASTER PLAN 100,000.00 100,000.00 CP17GB001 BOOSTER PUMP IMPROVEMENTS 148,000.00 148,000.00 DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 259 FUND PROJECT PROJECT NAME FY 2024 BUDGET AMOUNT FY 24 ESTIMATED

CARRYFORWARD
203 Total 403,112.97 403,112.97 210 CP11BS036 PARK AND FACILITY BUILD RENNO 9,186.00 9,186.00 CP12ZZ007 PLAYGROUND RENOVATIONS (RPD) 1,082,517.00 809,424.70 210 Total 1,091,703.00 818,610.70 211 CP15BR007 AVE J/SR 138 (SR 14) INTRCHG - MSR 238,805.00 238,805.00 CP15ST082 35TH ST W IMPROVEMENTS PHASE 1 13,955.00 1,077.50 CP15ST083 PMP - RB NBH 1,632,242.00 467,266.97 CP15ST084 2023 PMP - PAVEMENT PRESERVATION 448,298.07 263,307.62 CP16TC003 HIGH VIS XWALK STANDARDIZATION 294,242.59 294,242.59 211 Total 2,627,542.66 1,264,699.68 212 CP15BR004 AVE K/SR 138 (SR 14) INTRCHG - MSR 7,633,604.27 7,117,323.17 CP15BR005 AVE M/SR 138 (SR 14) INTRCHG - MSR 8,353,097.03 8,312,582.97 CP15BR006 AVE G/SR 138 (SR 14) INTRCHG - MSR 7,757.88 7,757.88 CP15BR007 AVE J/SR 138 (SR 14) INTRCHG - MSR 33,816,847.38 27,045,617.11 CP15BR008 AVE L/SR 138 (SR 14) INTRCHG - MSR 247,161.64 230,384.14 CP15ST080 ANNUAL LONG LINE STRIPING 35,718.48 0.00 CP15SW016 PEDESTRIAN GAP CLOSURE IMPS 23,063.58 0.00 CP16ZZ001 SAFER STREETS ACTION PLAN - (13,771.25) 212 Total 50,117,250.26 42,699,894.02 213 CP11BS027

TRANSPORTATION MANAGEMENT
CENT
217,330.34 35,941.52
CP12ST051 SIERRA HWY RESURF AVE I TO BLVD 739,582.00 0.00 CP15BW008 10TH ST W BIKEWAY & ROAD DIET 5,140.77 5,140.77 CP15ST058 LANCASTER HEALTH DISTRICT 2,331,688.82 1,175,707.24 213 Total 3,293,741.93 1,216,789.53 215 CP12ST055 2024 PMP - PAVEMENT PRESERVATION 437,333.00 437,333.00 CP12ST057 STREET SWEEPING MAINTENANCE 1,447,759.16 1,447,759.16 CP12ST058

STREETS & ROADWAY MAINT AND

REPAIRS
5,345,421.86 5,345,421.86
CP15BW008 10TH ST W BIKEWAY & ROAD DIET 312.02 312.02 CP15ST058 LANCASTER HEALTH DISTRICT 1,083,945.84 1,081,483.34 CP15ST064 AVE H & 7TH ST W IMPR (BYD) 107,454.00 107,454.00 CP15ST083 PMP - RB NBH 916,896.00 158,192.21 CP15ST085 2024 PMP - ROAD REHAB PROJ 1,676,849.00 1,541,787.25 CP15SW016 PEDESTRIAN GAP CLOSURE IMPS 780,033.83 780,033.83 215 Total 11,796,004.71 10,899,776.67 216 CP12ST053 ANNUAL CONRETE REPAIRS/MAINT 423,366.93 393,968.35 CP15ST058 LANCASTER HEALTH DISTRICT 181,392.50 0.00 CP15SW016 PEDESTRIAN GAP CLOSURE IMPS 1.00 1.00 216 Total 604,760.43 393,969.35 217 CP12ST050 HSIP GUARDRAIL 220,000.00 220,000.00 CP12ST053 ANNUAL CONRETE REPAIRS/MAINT (168,103.00) (168,103.00) CP12ST055 2024 PMP - PAVEMENT PRESERVATION 168,103.00 168,103.00 CP12TC005 EDGELINE REFRESH PROJECT 116,481.81 101,095.85 CP15ST071 REDUNDANT STREET LIGHTING 12,229.59 0.00 DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 260 FUND PROJECT PROJECT NAME FY 2024 BUDGET AMOUNT FY 24 ESTIMATED

CARRYFORWARD
CP15ST080 ANNUAL LONG LINE STRIPING 956,601.13 288,079.14 CP15ST083 PMP - RB NBH 4,036,587.32 729,981.12 CP15ST086 35TH ST WEST/AVE K-8 IMP (PHASE 2) 185,276.65 53,820.91 CP15SW016 PEDESTRIAN GAP CLOSURE IMPS 365.09 365.09 CP16ST034 COMMERCL DRVWAY ACCESS MODS 19,281.16 14,745.48 CP16ST036

RIGHT OF WY CERT & ENVIRONMNTL
CLRN
16,195.51 0.00
CP16TC003 HIGH VIS XWALK STANDARDIZATION 108,552.28 97,994.71 217 Total 5,671,570.54 1,506,082.30 218 CP11BS027

TRANSPORTATION MANAGEMENT
CENT
31,291.78 (44,608.51)
CP11BS033 AVTA BUS STOP IMPROVEMENTS 3,043,592.51 3,034,509.06 CP11FW005 FENCE REPLACEMENT 2,087,876.97 2,082,629.11 CP12AC004 PARK N RIDE PARKING REFURBISH 3,578,615.59 3,464,864.10 CP12AC009 PARK & RIDE SAFETY IMPROV 676,074.57 492,996.73 CP15ST058 LANCASTER HEALTH DISTRICT 524,886.00 524,886.00 CP15ST087 BLVD PARKING LOT IMPROVEMENTS 792,882.87 787,837.57 218 Total 10,735,220.29 10,343,114.06 220 CP11BS027

TRANSPORTATION MANAGEMENT
CENT
59,286.51 59,286.51
CP12ST047 2022 SPRING PMP 128,553.75 121,113.75 CP12ST048 2022 SUMMER PMP 300,000.00 300,000.00 CP12ST051 SIERRA HWY RESURF AVE I TO BLVD 854,027.74 325,176.22 CP12ST052 2024 PMP - PREVENTATIE MAINT 119,595.00 34,487.86 CP12ST053 ANNUAL CONRETE REPAIRS/MAINT 516,628.00 516,628.00 CP12ST054
2025 PMP - PREVENTATIVE

MAINTENANCE
125,000.00 125,000.00
CP12ST055 2024 PMP - PAVEMENT PRESERVATION 1,000,000.00 1,000,000.00 CP12ST056 2025 PMP - ROAD REHAB PROJ 250,000.00 250,000.00 CP15ST058 LANCASTER HEALTH DISTRICT 20,264,078.42 18,580,478.69 CP15ST085 2024 PMP - ROAD REHAB PROJ 1,059,705.57 1,043,715.03 CP15SW016 PEDESTRIAN GAP CLOSURE IMPS 16,450.32 16,450.32 CP16ST035
2 WAY STOP ROUNDABOUT

CONVERSION
240,829.00 240,829.00
CP16ZZ001 SAFER STREETS ACTION PLAN 82,424.97 81,743.68 220 Total 25,016,579.28 22,694,909.06 222 CP15BW008 10TH ST W BIKEWAY & ROAD DIET 6,155.24 6,155.24 CP15ST082 35TH ST W IMPROVEMENTS PHASE 1 1,084,717.38 466,468.04 222 Total 1,090,872.62 472,623.28 225 CP16ZZ001 SAFER STREETS ACTION PLAN 39,600.00 39,600.00 225 Total 39,600.00 39,600.00 227 CP15SW016 PEDESTRIAN GAP CLOSURE IMPS 80,697.53 80,697.53 227 Total 80,697.53 80,697.53 230 CP11EE004 CITY HALL EV FAST CHARGER INST 293,245.62 293,245.62 CP11ZZ008 CITY HALL RESILIENCY/BATTERY 659,242.00 659,242.00 CP11ZZ010 SPP EL DORADO PARK IMPROVEMENT 7,779,830.84 7,313,127.66 CP11ZZ011 OUTDOOR FITNESS EQ STP 197,446.40 195,631.07 DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 261 FUND PROJECT PROJECT NAME FY 2024 BUDGET AMOUNT FY 24 ESTIMATED

CARRYFORWARD
CP11ZZ013 OUTDOOR FITNESS EQ WHIT CARTER - (74,525.04) CP11ZZ014 OUTDOOR FITNESS EQ MARIPOSA - (77,507.84) CP12ST047 2022 SPRING PMP 16,819.51 16,819.51 CP12ST048 2022 SUMMER PMP 37,799.72 37,799.72 CP12ST050 HSIP GUARDRAIL 200,835.45 161,783.27 CP12ST051 SIERRA HWY RESURF AVE I TO BLVD 12,869.29 12,869.29 CP12TC005 EDGELINE REFRESH PROJECT 249,939.00 243,569.68 CP15ST083 PMP - RB NBH 85,999.66 (44,132.48) CP15ST088
ATP Cycle 6_5th Street Corridor School
Connections
6,711,600.00 6,711,600.00
CP15ST089
HSIP Cycle 11 App 1_Reflective
Backplates
163,620.00 163,620.00
CP15ST090
HSIP Cycle 11 App 3_Additional
Intersection Lighting
281,880.00 281,880.00
CP15ST091
HSIP Cycle 11 App 4b_Rectangular
Rapid Flashing Beacons (RRFBs)
45,360.00 45,360.00
CP15TR003

AMARGOSA RECREATION TRAIL

CALTRANS
4,858,742.66 4,583,702.43
CP16ST034 COMMERCL DRVWAY ACCESS MODS 272,710.52 271,757.06 CP16ST035
2 WAY STOP ROUNDABOUT

CONVERSION
2,104,083.52 2,089,387.85
CP16TC003 HIGH VIS XWALK STANDARDIZATION 250,000.00 244,163.19 CP16TS032 28 SIGNALIZED SAFETY UPGRADES 2,897,555.42 2,871,325.95 230 Total 27,119,579.61 26,000,718.94 300 CP12ST039 10TH ST W & AVE J IMPS (HSIP) 336,793.05 336,793.05 CP15BW008 10TH ST W BIKEWAY & ROAD DIET 34,447.41 34,447.41 CP15SW016 PEDESTRIAN GAP CLOSURE IMPS 1,573,082.46 1,573,082.46 CP16ST031 AVE J AT-GRADE CROSSING 2,220,928.73 1,742,699.92 CP16ST032 AVE K AT-GRADE CROSSING 1,349,832.98 886,012.49 CP16ST033 AVE M AT-GRADE CROSSING 1,119,213.47 648,722.27 CP16TC004
HSIP Cycle 11 App 2_Enhance visibility
at stop-controlled intersections
202,950.00 202,950.00
300 Total 6,837,248.10 5,424,707.60 310 CP11BS039 MARIPOSA PARK IMPROVEMENTS 4,024,783.66 2,328,507.60 310 Total 4,024,783.66 2,328,507.60 314 CP11FW004 COMMUNITY CTR FENCE/PLNTR REPL 135,565.00 135,565.00 314 Total 135,565.00 135,565.00 410 CP15ST058 LANCASTER HEALTH DISTRICT 1,355,895.17 1,355,895.17 CP16ST010 AVE K & 35TH E ET AL 441,498.00 441,498.00 CP16TS027 1/4 TRAFFIC SIGNAL, AVE L/42 W 2,556.57 2,556.57 CP16ZZ001 SAFER STREETS ACTION PLAN 1,057,265.84 1,001,945.34 410 Total 2,857,215.58 2,801,895.08 411 CP17CB007 VIC DERBY/42ND W CHNNL IMP 202,849.30 122,876.43 CP17SD021 DRAINAGE IMPACT FEES REFUNDED 721,534.65 721,534.65 CP17SD032 AVE L AND 5TH E DRAINAGE IMPRV 5,150,000.00 5,132,218.17 CP17SD033
MPD IMPROV BASIN AT AV M/ 32ND
W -
1,841,179.17 1,767,494.73
CP17SD034

TROPICAL STORM HILARY REPAIRS
AND
1,779,422.00 1,779,422.00
DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 262 FUND PROJECT PROJECT NAME FY 2024 BUDGET AMOUNT FY 24 ESTIMATED

CARRYFORWARD
411 Total 9,694,985.12 9,523,545.98 412 CP11GS011 PRIME DESERT WOODLANDS EXP 11,458.93 11,458.93 412 Total 11,458.93 11,458.93 413 CP11AC012 ANNEX PARKING LOT/CH FENCING 21,768.52 21,768.52 CP11BS019 CITY HALL FACE LIFT 5,900.00 5,900.00 CP11BS022 LPAC IMPROVEMENTS 14,630.92 11,780.92 CP11BS036 PARK AND FACILITY BUILD RENNO 818,720.90 818,720.90 CP11BS041 YARD FACILITIES IMPROVEMENTS 496,328.00 496,328.00 CP11GS011 PRIME DESERT WOODLANDS EXP 2,292.50 2,292.50 CP11ZZ004 ADA COMPLIANCE 26,551.78 (29,974.22) CP17GB001 BOOSTER PUMP IMPROVEMENTS 68,782.54 68,782.54 413 Total 1,454,975.16 1,395,599.16 414 CP12ST052 2024 PMP - PREVENTATIE MAINT 200,000.00 200,000.00 CP15ST058 LANCASTER HEALTH DISTRICT 573,635.71 573,635.71 CP15ST082 35TH ST W IMPROVEMENTS PHASE 1 472,590.00 378,719.87 CP15ST083 PMP - RB NBH 52,642.92 9,118.89 CP15ST085 2024 PMP - ROAD REHAB PROJ (200,000.00) (200,000.00) CP15ST086 35TH ST WEST/AVE K-8 IMP (PHASE 2) 425,310.00 425,310.00 CP15SW016 PEDESTRIAN GAP CLOSURE IMPS 126,420.70 126,420.70 CP15TC003 TRAFFIC CALMING - (50.52) CP16ST010 AVE K & 35TH E ET AL 201,595.00 201,595.00 414 Total 1,852,194.33 1,714,749.65 420 CP12SR001 MANHOLE AND SEWER LINE REPAIRS 207,046.46 194,320.59 CP13SR001 SEWER ASESSMENT/LIFT STATION 290,094.65 282,162.67 CP15ST058 LANCASTER HEALTH DISTRICT 496,317.76 283,089.00 420 Total 993,458.87 759,572.26 422 CP15ST071 REDUNDANT STREET LIGHTING 169,391.20 169,391.20 422 Total 169,391.20 169,391.20 423 CP12FW001 FENCING PROGRAM 500,000.00 500,000.00 CP17CB006
AMAR CRK CHNL CLVRT IMP 20W&AVE
J-8
538,788.34 0.00
CP17SD034

TROPICAL STORM HILARY REPAIRS
AND
220,578.00 220,578.00
CP17SD035 AVE L & 20TH W CMP REPLACEMENT 250,000.00 250,000.00 423 Total 1,509,366.34 970,578.00 501 CP11AC012 ANNEX PARKING LOT/CH FENCING - (194.26) CP11ZZ008 CITY HALL RESILIENCY/BATTERY 1,609,242.00 1,609,242.00 501 Total 1,609,242.00 1,609,047.74 530 CP11BS019 CITY HALL FACE LIFT 818,007.89 818,007.89 CP11BS034 SKYTOWER PARK 129,009.02 129,009.02 CP11BS042 MOAH HVAC IMPROVEMENT 1.00 1.00 CP11BS043 CITY HALL IMPROVEMENTS 541,028.75 269,084.29 CP11ZZ005 CITY BEAUTIFICATION 0.22 0.22 CP12ST045 2021 FALL PMP 226.71 0.00 CP12ST047 2022 SPRING PMP 1,342,853.48 1,289,326.54 DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 263 FUND PROJECT PROJECT NAME FY 2024 BUDGET AMOUNT FY 24 ESTIMATED

CARRYFORWARD
CP12ST048 2022 SUMMER PMP 106,707.58 6.02 CP12ST052 2024 PMP - PREVENTATIE MAINT 617,543.03 617,543.03 CP15ST085 2024 PMP - ROAD REHAB PROJ 2,399,297.00 2,399,297.00 530 Total 5,954,674.68 5,522,275.01 Grand
Total
211,747,388.23 177,957,361.03

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 264

FY 2025 CAPITAL IMPROVEMENT PROGRAM

CIP SUMMARY BY PROGRAM

CIP SUMMARY BY FUNDING SOURCE

CIP SUMMARY BY PROGRAM
Program Project Description Project
No.

FY 25
Request for
New Funding
STREETS & RIGHT-OF-WAY 2025 PMP - ROAD REHAB PROJ CP12ST056 4,900,000 STREET SWEEPING MAINTENANCE CP12ST057 1,520,147
6,420,147
GRAND TOTAL 6,420,147

CIP SUMMARY BY FUNDING SOURCE
Project
No. Project Description
FY 25
Request for
New Funding
215 GAS TAX- SB1 CP12ST056 2025 PMP - ROAD REHAB PROJ 4,900,000 CP12ST057 STREET SWEEPING MAINTENANCE 1,520,147
6,420,147
Grand Total 6,420,147
Fund
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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 265

FY 2025 -FY 2029 CAPITAL IMPROVEMENT

PROGRAM
DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 266 Project Description Project No. FY 25 FY 26 FY 27 FY 28 FY 29 SEWER ASESSMENT/LIFT STATION CP13SR001
PARCS 2030 MASTER PLAN CP13ZZ005
ART IN PUBLIC PLACES CP13ZZ006
AVHUSD PROP ACQUISITION CP14BS001
MEASURE R HIGHWAY EQUITY CP15BR0000
AVE K/SR 138 (SR 14) INTRCHG - MSR CP15BR004
AVE M/SR 138 (SR 14) INTRCHG - MSR CP15BR005
AVE G/SR 138 (SR 14) INTRCHG - MSR CP15BR006
AVE J/SR 138 (SR 14) INTRCHG - MSR CP15BR007
AVE L/SR 138 (SR 14) INTRCHG - MSR CP15BR008
10TH ST W BIKEWAY & ROAD DIET CP15BW008
BLVD LED LIGHTING CP15SG001
LANCASTER HEALTH DISTRICT CP15ST058
18/19 BUS STOP IMPROVEMENTS CP15ST067
REDUNDANT STREET LIGHTING CP15ST071
35TH ST W IMPROVEMENTS PHASE 1 CP15ST082
PMP - RB NBH CP15ST083
2024 PMP - ROAD REHAB PROJ CP15ST085
BLVD PARKING LOT IMPROVEMENTS CP15ST087
ATP CYCLE 6_5TH E CORR SCHOOL CON CP15ST088
HSIP CYCLE 11_REFLECTIVE BACKPLATES CP15ST089
HSIP CYCLE 11_ADDL INTERSEC LIGHTIN CP15ST090
HSIP CYCLE 11_REC RAPID FLASH BEACO CP15ST091
PEDESTRIAN GAP CLOSURE IMPS CP15SW016
TRAFFIC CALMING CP15TC003
AMARGOSA RECREATION TRAIL CALTRANS CP15TR003
RR CROSSINGS CP16ST0000
AVE I AT 50TH ST W (ICE IMPS) CP16ST029
AVE I AT 60TH ST W (ICE IMPS) CP16ST030
AVE J AT-GRADE CROSSING CP16ST031
AVE K AT-GRADE CROSSING CP16ST032
AVE M AT-GRADE CROSSING CP16ST033
COMMERCL DRVWAY ACCESS MODS CP16ST034
2 WAY STOP ROUNDABOUT CONVERSION CP16ST035
HIGH VIS XWALK STANDARDIZATION CP16TC003
HSIP CYCLE 11_ENH VIS AT STOP CONTR CP16TC004
1/4 TRAFFIC SIGNAL, AVE L/42 W CP16TS027
28 SIGNALIZED SAFETY UPGRADES CP16TS032
SAFER STREETS ACTION PLAN CP16ZZ001
AMAR CRK CHNL CLVRT IMP 20W&AVE J-8 CP17CB006
VIC DERBY/42ND W CHNNL IMP CP17CB007
BOOSTER PUMP IMPROVEMENTS CP17GB001
DRAINAGE IMPACT FEES REFUNDED CP17SD021 75,000 75,000 75,000 75,000 AVE L AND 5TH E DRAINAGE IMPRV CP17SD032
MPD IMPROV BASIN AT AV M/ 32ND W - CP17SD033
TROPICAL STORM HILARY REPAIRS AND CP17SD034
AVE L & 20TH W CMP REPLACEMENT CP17SD035
SEWER REHABILITATION PROGRAM CP17SR004
LANCASTER NATIONAL SOCCER CENTER NEW GENERATOR 30,000 320,000 LANCASTER MUNICIPAL STADIUM REPLACE EXIST GENERATOR 25,000 320,000 PARCS INTERNAL CONCRETE SIDEWALKS 1,038,000
YUCCA STREET IMPROVEMENTS 2,000,000
PARCS PARKING LOT REPAIRS (NON-PARK & RIDE) 1,434,000
YARD IMPROVEMENTS - HVAC REPLACEMENTS 215,000
PARCS HVAC AND AC REPLACEMENT 1,000,000 1,000,000 DRYWELL PROGRAM 500,000 500,000 500,000 500,000 LOCAL DRAINAGE/INTERIM DRAINAGE REPAIRS 500,000 500,000 500,000 500,000 BRIDGE REPAIRS (CALTRANS) 200,000 1,800,000 BRIDGE REPAIRS (COUNTY) 200,000 2,800,000 BASIN AND CHANNEL REPAIRS (HEAVY EQUIPMENT) 1,000,000 1,000,000 1,000,000 1,000,000 BLVD GATEWAY ENTRY SIGNAGE & PHOTO OP SIGN 400,000
RECYCLED WATER 1-MILLION GALLON TANK 350,000 1,650,000 AVE H-8 RECYCLED WATER MAIN EXTENSION 700,000

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 267 FY 2025 -FY 2029 CAPITAL IMPROVEMENT

PROGRAM

Project Description Project No. FY 25 FY 26 FY 27 FY 28 FY 29 NORTH VALLEY RW PS, RES & MAIN EXT 1,700,000 18,000,000 CARTER PARK RECYCLED WATER MAIN EXTENSION 1,200,000
BLVD BOLLARD REPLACEMENT 400,000
MPD IMPROVEMENTS, BASIN AT AVE M/32ND W TO AVE K 200,000 5,000,000 GRAND TOTAL 6,420,147 10,317,000 12,843,000 28,803,000 6,053,000 DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 268

2025 PMP - ROAD REHAB PROJ Project # 12ST056

INSERT PROJECT SITE PHOTO
Description
Project Budget Prior Years FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Total Fund # Fund Desc.
215 SB-1 Gas Tax 250,000$ 4,900,000$ 5,150,000$
-$
-$
-$
-$
TOTAL PROJECT 250,000$ 4,900,000$ $ - $ - $ - $ - 5,150,000 $ The 2025 Pavement Management Program (PMP) - Road Rehabilitation Project involves various asphalt pavement rehabilitation (overlays, digouts, full depth reconstruction, etc.) of City streets with traffic signing, striping, and markings. In general on arterial and secondary arterial streets within the City core, and may include ancillary concrete repairs.

Location: Ave J from Challenger Way to 20th St E; Ave I from 30th St W to 40th St W; Ave K from Challenger Way to 20th St E; 20th St E from Lancaster Blvd to Ave J; Business Center Pkwy from Ave K-8 to Ave L; 30th St W from Ave K to Ave L-2

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 269

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 270

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 271

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 272

APPENDIX
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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 273 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 property) located 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 the 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 independent, in-depth review of the State’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.

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 274 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 for 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.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 275 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. Revenue 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 is 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.

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 276 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 for the construction, improvement and maintenance of the City's bicycle lanes.

Proposition 1B - Highway Safety, Traffic Reduction, Air Quality and Port Security 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.

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.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 277 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 governmental 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.

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 278 Fund Listing

FUND DESCRIPTION
101
111
112
113
120
130
140
141
150
199
200
201
202
203
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224

GENERAL FUND

FLEET ISF

INFORMATION TECHNOLOGY ISF

GENERAL LIABILITY ISF

EMPLOYEE BENEFITS

LONG TERM DEBT

FIXED ASSETS

EQUIPMENT REPLACEMENT

CAPITAL PROJECTS

COMMUNITY SERVICES FOUNDATION

LA COUNTY GRANTS - OTHER
AQMD

MEASURE H

PARK BOND

MEASURE A

MEASURE M

MEASURE R - HIGHWAY

METRO - LOCAL

GAS TAX
GAS TAX - SB 1
TDA 3
TDA 8

PROPOSITION A

PROPOSITION B

PROPOSITION C
PROP 42- CONGESTION MGT

SURFACE TRANSPORTATION PROGRAM

OFFICE OF TRAFFIC SAFETY

RECYCLING
DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 279 225
227
230
300
301
310
311
312
313
314
401
410
411
412
413
414
415
416
420
421
422
423
424
500
501
510
520
530
601
840
850
851

MEASURE R

MEASURE M - MSP

STATE GRANTS - OTHER

FEDERAL GRANTS - OTHER

HOMELAND SECURITY
CDBG
CDBG-SECTION 108

NEIGHBORHOOD STABILIZATION

HOME GRANT

LOW-MODERATE INCOME HOUSING

AGENCY FUND

SIGNAL DEVELOPER FEES

DRAINAGE DEVELOPER FEES

BIOLOGICAL IMPACT FEES

URBAN STRUCTURES IMPACT FEE

TRAFFIC IMPACT FEES

VEHICLE MILES TRVLD IMPACT FEE

STILL MEADOW LN SWR ASSMNT DST

SEWER MAINTENANCE DISTRICT

LANDSCAPE MAINTENANCE DISTRICT

LIGHTING MAINTENANCE DISTRICT

DRAINAGE MAINT DISTRICT

RECYCLED WATER FUND

LANCASTER POWER AUTHORITY

LANCASTER CHOICE ENERGY

PERFORMING ARTS CENTER

LANCASTER HOUSING AUTHORITY

LANCASTER FINANCING AUTHORITY
AVAQMD

PARS PENSION TRUST FUND
CFD 21-1 PUBLIC SERVICES
CFD 89-1 EASTSIDE WATER FUND
DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 280 852
853
854
856
857
990
991
992
993
994
995
999
CFD 90-1 BELLE TIERRA
CFD 91-1 QUARTZ HILL
CFD 91-2 LANC BUSINESS PARK
AD 92-101
AD 93-3

SUCESSOR AGENCY

REDEV OBLIGATION RETIREMENT

REDEVELOPMENT DEBT SERVICE

SCHOOLS DEBT SERVICE

COUNTY DEBT SERVICE

COMM REDV PROP TRUST CRPTF

POOLED CASH

DRAFT

CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 281 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.

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

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 to 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.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 282 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 (or another fiscal period).

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, may take several years.

Capital Improvement Project - The largely one -time cost for acquisition, construction, improvement, 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 has a cost in excess of $5,000.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 283 Cash Basis Accounting - A method of accounting in which revenues 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 year s 2019/2020 and 20 20/2021 the Community Development Block Grant Fund includes the City’s allocation from the 2020 Federal CARES ACT Program.

Conditional Use Permit - A permit, approved by either the Planning Commission or City Council of the City of Lancaster, which allows a land 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 hote ls 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 redistribution to the school system.

Proposition 98 guaranteed schools 60% of the State General Fund revenues; by creating this mechanism, the State was a ble 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.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 284 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.

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, spe cial revenue funds, debt service 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.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 285 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 government 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 Control - 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.

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.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 286 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 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 approved by the voters in 1980 for use in transit projects.

Proposition C - A countywide sales tax of ½ percent 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 C alifornia for over 60 years and over 420 agencies were established by cities and counties. Redevelopment was eliminated in 2011 by ABx1 26 – a State budget trailer bill.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 287 Request for Proposals (RFP) - Similar to a bid but used when the desired product or service 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 for 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 other 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 sale or use of all tangible personal property. As of April 2021, 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 in 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, additional increment is passed through to entities that would have received the property taxes based 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.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 288 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 the 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 needed to serve that development. This program has won the GFOA Award of Excellence in 1996 as well as the Helen Putnam Award.

Zoning Ordinance - The adopted ordinance of the City of Lancaster that establishes the allowed 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.

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 289 Acronyms
AB Assembly Bill
ADA American Disabilities Act
ACFR Annual Comprehensive Financial Report
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
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
CORE Community Oriented Response and Enforcement
CPI Consumer Price Index
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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 290 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
HCD Housing and Community Development
HERO California Home Energy Renovation Opportunity
HRIS Human Resources Information System
IT Information Technology
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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 291 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
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
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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 292 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

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 293

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 294

BUDGET RESOLUTIONS
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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 295

ADDENDUM
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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 296

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CITY OF LANCASTER PROPOSED FISCAL YEAR 2024-2025 BUDGET 297

APPROPRIATIONS AND BUDGET ADJUSTMENTS
Council approved appropriations and budget impact adjustments will be listed on this page throughout the fiscal year as they occur.

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Lancaster City CouncilJune 25, 2024

Lancaster City Council
June 25, 2024