Agenda packet — Live Oak City Council, March 30, 2022

LIVE OAK CITY COUNCIL AGENDA – MARCH 30, 2022

Page 1 ends

NOTICE OF SPECIAL MEETING
Pursuant to Government Code Section 54956, the Live Oak City Council hereby calls a Special Meeting as follows:

Wednesday, March 30, 2022, at 6:30 pm
Live Oak Council Chambers
9955 Live Oak Boulevard, Live Oak, California
The Council may take up any agenda item at any time, regardless of the order listed. Action may be taken on any item on this agenda. Materials related to an item on this Agenda submitted to the Council after distribution of the agenda packet are available for public inspection at City Hall, 9955 Live Oak Boulevard, Live Oak, during normal business hours.

Such documents are also available on the City of Live Oak’s website at www.liveoakcity.org, subject to staff’s availability to post the documents before the meeting.

In compliance with the Americans with Disabilities Act, the meeting room is wheelchair accessible and disabled parking is available. If you have a disability and need disability-related modifications or accommodations to participate in this meeting, please contact the City Clerk’s office at (530) 695-2112 x107. Requests must be made at least 24 hours in advance.

Pursuant to Governor Newsom’s Executive Orders N-25-20 and N-29-20, members of the Live Oak City Council or staff may participate in this meeting via a teleconference. In the interest of the maintaining appropriate social distancing, members of the public are encouraged to participate in the meeting in the following ways:
• Remote Viewing:
o Members of the public can view a livestream of the meeting online at https://liveoakca.granicus.com/ViewPublisher.php?view_id=1.

LIVE OAK

CITY COUNCIL

SPECIAL MEETING AGENDA
MARCH 30, 2022
6:30 PM

MEETING LOCATION

LIVE OAK COUNCIL CHAMBERS
9955 LIVE OAK BOULEVARD
LIVE OAK, CALIFORNIA 95953

MEMBERS OF THE COUNCIL

NANCY SANTANA, MAYOR

BOB WOTEN, VICE MAYOR

JERAMY CHAPDELAINE, COUNCILMEMBER

LAKHVIR GHAG, COUNCILMEMBER
J.R. THIARA, COUNCILMEMBER

AARON PALMER,

CITY MANAGER

NICOLE ROSSER,

CITY ATTORNEY
1 LIVE OAK CITY COUNCIL AGENDA – MARCH 30, 2022

Page 2 ends

o Members of the public can access the Zoom webinar as follows:
▪ Join by Electronic Device:
https://us02web.zoom.us/j/84915767336
▪ Join by Phone:
1-669-900-6833 or 1-833-548-0282 (Toll Free)
Webinar ID: 849 1576 7336
• Public Comment: Members of the public can submit general public comments, as well as comment on specific agenda items in the following ways:
o Public Attendance: Members of the public who attend in person may make comments from the Council Chamber podium.
o Live Remote Public Comment: Members of the public can submit a live remote public comment by:
▪ Joining the virtual Council meeting via the link below. When public comment is opened, raise your virtual hand and be called upon to speak for up to 3 minutes. https://us02web.zoom.us/j/84915767336
▪ Joining the virtual Council meeting by calling the phone number below. When public comment is opened, dial *9 to raise your hand and be called upon to speak for up to 3 minutes. 1-669-900-6833 or 1-833-548-0282 (Toll Free)
Webinar ID: 849 1576 7336
o Email Public Comment: Comments from the public on agenda items will be accepted until 1:00 pm on the date of the meeting, via email to the City Clerk at [email protected], and read into the record during public comment.
o eComment Feature: Public Comment will be accepted online between Friday, March 25th through Wednesday, March 30th at 1:00 pm through the eComment feature at:
https://liveoakca.granicus.com/ViewPublisher.php?view_id=1. 2 LIVE OAK CITY COUNCIL AGENDA – MARCH 30, 2022

Page 3 ends

CALL TO ORDER

ROLL CALL

PUBLIC COMMENT
Any person wishing to address the City Council on general jurisdictional matters may do so at this time. If you are commenting on an agenda item, your comments will be heard at the time that item is scheduled for discussion. The City Council adopted a time limit of three minutes per person. The Brown Act does not allow for Council discussion of items not on the agenda. Councilmembers may only a) refer the matter to staff; b) ask for additional information; c) request a report back; or d) provide a limited factual response for items not listed on the agenda.

DISCUSSION ITEMS

1. Preliminary Budget Workshop
Recommendation: Receive and provide direction on the proposed City Fiscal Budget for FY 2022-23. (James Ramsey, Finance Director)

ADJOURNMENT
3 City of Live Oak
Report to City Council
Meeting Date: March 30, 2022
Title: Preliminary Budget Workshop
Contact Information: James Ramsey, Finance Director
Background: Attached you will find the preliminary budget document. This budget is not a final document and will be used to facilitate a discussion about the City Council's directives and determine how to adjust spending in the future. We have met with various members of management in order to obtain their wish list and have included them within this document.

One thing of note is the new budget document will be removing the intra-fund allocations within the General Fund and will moving expenditures that are not department specific into a non-departmental budget.

Two new positions are a full-time Parks Maintenance Worker and a part-time Maintenance Worker for Sewer and Water.

Fiscal Impacts: None.

Recommendation: Receive and provide direction on the proposed City Fiscal Budget for FY 2022-23.

Attachments:

FY 2023 Proposed Budget
4 City of Live Oak
Report to the City Council
Date: March 30, 2022
Title: Preliminary Budget Workshop
Contact: James Ramsey, CPA, Finance Director (Consultant) Attached you will find the preliminary budget document. This budget is not a final document and will be used to facilitate a discussion about the City’s Council’s directives and determine how to adjust spending in the future. We have met with various members of management in order to obtain their wish list and have included them within this document.

Two new positions are also included parks and for sewer.

Fiscal Impact: None.

Attachments:

Exhibit A
5 Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Dept # Department FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 1000 City Council $ 91,945 $ 95,173 $ 92,099 $ 126,731 $ 52,827 $ 101,685 $ 94,072 1005 Administration 452,716 339,761 281,287 289,918 268,727 298,024 369,503 1010 Finance Services 207,915 221,326 262,701 248,770 158,539 238,879 194,529 1060 City Attorney 75,110 56,637 53,932 72,500 38,484 77,500 75,000 1065 Economic Development 22,080 13,074 11,822 23,725 16,594 16,595 5,783 1045 Fire Services 1,202,888 586,415 492,033 913,520 263,217 758,190 651,159 1050 Police Services 760,131 921,044 1,080,990 1,147,250 654,816 1,268,234 955,700 1055 Animal Control Services 111,628 105,055 95,803 175,712 83,200 107,222 95,262 1015 Community Development 196,523 234,200 318,403 289,789 215,544 265,288 185,316 1020 Building Inspection 186,340 184,870 193,600 135,831 122,255 147,907 249,313 1025 Engineering 39,840 25,476 37,088 18,230 18,260 33,330 31,000 1030 Parks Operations 200,306 306,272 309,022 571,010 269,712 366,267 300,353 1035 Recreation Services 247,779 260,061 232,693 325,975 197,008 309,295 349,604 1040 Pool Operations 78,404 73,656 66,916 95,976 75,808 91,066 126,412 1057 Community Center - 5,442 - - - - -
1032 Facility Maintenance 101,793 104,347 67,609 102,542 39,122 56,269 84,790 0000 Nondepartmental - - (20,891) - (1,684) (1,684) 194,557 Subtotals 3,975,398 3,532,809 3,575,108 4,537,479 2,472,428 4,134,066 3,962,353 Total General Fund Revenues 3,470,531 3,303,500 3,658,005 3,927,252 2,398,771 4,448,909 3,598,466 Revenues Over Expenditures $ (504,867) $ (229,309) $ 82,896 $ (610,227) $ (73,657) $ 314,843 $ (363,887) City of Live Oak
General Fund 10
Budget Fiscal Year 2021-22
Draft 3.30.22
6 City of Live Oak
General Fund 10
Revenue Estimates
Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Budget Thru 3/7/2022 Projected Budget Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

GENERAL FUND REVENUES
4101 Secured Property Taxes $ 649,914 $ 668,907 683,788 $ 760,000 $ 417,462 $ 834,924 $ 860,000 4103 Unsecured Property Taxes 34,055 36,847 36,380 42,000 30,592 32,000 33,000 4107 Homeowners Exemption 6,909 6,889 6,882 8,000 3,286 6,572 7,000 4111 Property Tax In Lieu Veh Fees 889,435 989,121 1,078,434 1,111,000 563,843 1,127,686 1,162,000 4113 General Sales and Use Tax 394,402 367,820 336,080 330,000 158,944 381,466 393,000 4115 Prop 172 Sales Tax 33,104 31,182 35,283 30,000 24,011 36,016 30,000 4120 Property Tax Other 46,121 58,935 72,618 - -
4137 Excise Tax 198,170 114,012 196,663 245,000 116,228 174,341 180,000 Total Taxes 2,252,110 2,273,713 2,446,128 2,526,000 1,314,365 2,593,005 2,665,000 13% 11% 9% 9%
4131 Business License 40,217 38,641 37,840 41,000 26,145 39,218 40,000 4132 Disabled Access 629 563 562 1,000 582 872 1,000
4134 Plan Check, Eng & Planning 24,081 (23,953) 10,601 16,000 24,795 37,193 38,000 4135 Building Permit Fees 261,860 172,478 248,687 270,000 152,337 228,506 235,000 4136 Plan Review Fees Building 50,344 42,631 54,274 60,000 44,777 67,166 60,000 4139 SMIP Fees 143 95 141 1,000 561 841 1,000
4140 CA Bldg Standards Commission 108 76 97 - 206 309 - 4141 Plan Retention Fees 2,258 2,995 1,780 1,000 1,978 2,967 3,000 4143 Variance Use Permit Fees 15,310 24,740 23,763 28,000 10,131 15,197 15,000 4145 Code Enforcement Fees 60,204 11,754 - 5,000 353 530 5,000 Total Licenses, Fees, Permits 455,154 270,020 377,744 423,000 261,865 392,799 398,000 4147 PG&E Franchise Fee 60,204 64,806 70,532 87,000 - - 87,000 4149 Cable TV Franchise Fee 59,312 51,874 56,625 34,000 30,041 60,082 60,000 4151 Recology Franchise 113,285 115,019 118,671 112,000 62,828 125,656 145,000 4152 Recology General Maint. - - - - 15,763 15,763 -
Total Franchise Fees 232,801 231,699 245,827 233,000 108,632 201,501 292,000 4119 Property Transfer Tax 18,946 21,390 30,622 24,000 19,536 33,491 35,000 4123 VLF Motor Vehicle In Lieu 4,425 6,996 6,916 8,000 10,821 10,821 11,000 4124 CRA Reimbursements - - - - 207 311 -
4125 State Mandated Cost Reimb - - - - - - -
4127 Vehicle Code Fines 2,594 1,347 1,433 2,000 1,238 1,857 1,500 4606 City Fines - - 4,100 1,000 2,100 3,150 1,000
4129 Fish and Game 365 514 324 400 - - -
4601 Grant Proceeds - - - 212,952 212,952 212,952 -
4607 FEMA Grant COVID-19 - 113,594 - - 611,000 -
Total Intergovernmental 26,330 30,247 156,989 248,352 246,855 873,582 48,500 Draft 3.30.22
7 City of Live Oak
General Fund 10
Revenue Estimates
Actual Adopted Actuals Proposed Actuals Proposed
Revenues Budget Thru 6-30-2021 Budget Thru 6-30-2021 Projected Budget Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 GENERAL FUND REVENUES cont.
4155 Copies 5 94 19 100 - -
4157 Caltrans Reimbursement 1,467 1,345 1,101 1,000 734 1,101 - 4165 Administrative Fee 28,292 23,319 12,010 - 503 755 - 4201 Swimming Pool Fees 10,313 4,075 2,034 10,300 3,376 5,064 9,000 4203 Recreation Special Events 3,134 4,059 2,325 2,000 5,510 5,510 2,000 4205 Swim Lessons/Fees 4,756 895 7,207 1,000 (195) 1,000 1,000 4207 Youth Basketball 4,281 5,715 - 2,700 - 4,000
4209 Mens Basketball 6,981 - - 4,000 - 3,000
4211 Adult Aerobic Classes 1,240 660 - 1,000 - 1,000
4212 Adult Soccer 7,054 3,925 - 4,000 - 4,000
4213 Recreation Fees Other 480 - 800 400 - - 400
4214 Youth Soccer 11,976 11,155 3,550 14,000 10,490 15,735 11,060 4216 Wrestling Program 2,728 3,627 - 2,000 - - 2,100
4219 Scholarship Program 3,400 1,100 4,900 5,000 - -
4608 General Reimbursements - - - - 5,206 8,250
Total Charges for Services 86,107 59,969 33,945 47,500 25,624 29,165 37,560 -
4169 Interest Earnings 104,330 92,739 15,162 25,000 2,256 3,384 - Total Use of Money 104,330 92,739 15,162 25,000 2,256 3,384 - 4161 Rents & Royalties 63,355 49,590 57,098 59,000 44,240 66,360 - 4167 Miscellaneous Income 20,151 5,105 24,684 75,000 132,532 8,668 - 4171 Sale of Fixed Assets (4,558) - - - - -
4173 Cash Over/Short 26 44 1 - 45 45 -
4601 SACOG Grant - - - - - -
Total Other Revenues 78,974 54,739 81,783 134,000 176,817 75,073 - 4303 Legal Cost Transfer 55,823 50,304 52,350 39,700 32,147 39,700 20,400 4305 Finance Cost Transfer 104,200 106,603 104,588 124,100 113,284 124,100 69,200 4309 General Govt Cost Transfer 70,401 123,601 125,235 110,600 100,926 100,600 51,806 4311 Engineering Cost Transfer 4,301 9,866 18,253 16,000 16,000 16,000 16,000 Total Revenue Transfers 234,725 290,374 300,426 290,400 262,357 280,400 157,406 TOTAL GENERAL FUND REVENUES $ 3,470,531 $ 3,303,500 3,658,005 $ 3,927,252 $ 2,398,771 $ 4,448,909 $ 3,598,466 Draft 3.30.22
8 City of Live Oak
General Fund 10
Departmental Expenditures 1000 - City Council
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5001 Salaries Elected $ 15,606 $ 17,503 $ 18,568 $ 20,162 $ 9,626 $ 20,162 $ 17,504 5003 Salaries Permanent 875 - 292 - 583 - -
5013 Social Security 734 739 709 1,250 441 1,250 1,084
5015 Medicare 172 173 166 292 103 292 252
5019 Workers Compensation 604 621 646 857 556 857 1,010 5021 CalPERS City employer rate 1,442 1,191 1,182 1,060 638 1,060 1,308 5023 CalPERS Employee rate paid by City 537 280 280 - 210 - - 5025 Health Insurance 43,356 43,012 51,405 50,185 20,523 50,185 43,633 5027 Dental Insurance 2,694 2,177 2,170 2,286 1,215 2,286 1,666 5029 Vision Insurance 580 557 569 573 311 573 371
5031 Life Insurance 665 666 669 666 389 666 664
Total Salaries & Benefits 67,265 66,919 76,654 77,331 34,597 77,331 67,492 5319 Small Tools and Equipment 2,108 - 158 1,200 - - 1,200 5323 Communications 4,125 8,108 4,696 26,100 6,006 10,000 10,280 Accel license
iPads for City Council Members
Zoom license
Cell phone allowance @ $100 / councilmembers @ 80%
5331 Travel, Lodging & Meals 4,511 4,459 - 7,000 1,289 2,000 7,000 $1,000 per Councilmember
$400 mileage reimbursements
5335 Professional Development 4,766 8,754 350 5,000 800 1,000 5,000 $1,000 per Councilmember
5341 Professional Services 1,685 2,144 2,811 2,500 2,297 3,050 3,100 5343 Liability Insurance 3,025 920 3,121 3,200 3,982 3,982 - 5349 Fidelity Insurance 19 20 21 100 22 22 -
Total Services and Supplies 20,239 24,405 11,157 45,100 14,396 20,054 26,580 5903 Legal Cost Transfer 1,040 650 900 900 729 900 -
5905 Finance Cost Transfer 2,001 1,500 1,699 1,700 1,553 1,700 - 5909 General Government Transfer 1,400 1,699 1,689 1,700 1,552 1,700 - Total Interfund Transfers 4,441 3,849 4,288 4,300 3,834 4,300 - Total Department Expenditures $ 91,945 $ 95,173 $ 92,099 $ 126,731 $ 52,827 $ 101,685 $ 94,072 Draft 3.30.22
9 City of Live Oak
General Fund 10
Departmental Expenditures 1005 - Administration
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5003 Salaries Permanent $ 62,921 $ 86,464 $ 99,049 $ 91,968 $ 78,337 $ 91,968 $ 154,325 5005 Part-Time Wages 5,661 - - - 1,142 1,142 1,200
5006 Outsource Personnel 150,290 21,015 2,400 - - - -
5010 Technology Allowance - 660 780 - 480 660 660
5011 Car Allowance 313 2,400 2,763 2,550 1,760 2,420 2,420 5012 Bilingual Pay - 518 813 - 800 1,100 1,500
5013 Social Security 4,460 5,620 5,149 5,294 4,847 5,294 9,568 5015 Medicare 1,043 1,314 1,383 1,371 1,260 1,371 2,237 5017 Unemployment Insurance 958 608 391 391 548 391 521 5019 Workers Compensation 4,015 4,127 4,293 4,017 3,700 4,017 5,306 5021 CalPERS City employer rate 3,357 5,719 6,802 6,311 6,197 6,311 12,896 5023 CalPERS Employee rate paid by City - - 349 - - - - 5025 Health Insurance 12,065 22,183 25,070 11,537 16,675 11,537 44,719 5027 Dental Insurance 47 1,397 771 771 559 771 1,905
5029 Vision Insurance 58 150 158 158 122 158 389
5031 Life Insurance 201 (99) 145 150 143 150 257
Total Salaries & Benefits 245,389 152,076 150,315 124,518 116,571 127,290 237,903 5301 Office Supplies 3,531 4,015 6,387 4,200 4,207 4,500 4,500 5303 Operating Supplies 1,986 543 1,043 700 473 500 -
5309 Safety Items 1,109 - 1,275 1,500 - - -
5311 Repair & Maintenance 184 21 789 - 3,639 4,000 5,000 5313 Repair & Maintenance - Buildings - - 141 - 699 700 - 5317 Maintenance & Service Contract - - 297 400 - - -
5319 Small Tools and Equipment 2,196 3,751 4,000 4,000 - - 1,500 5321 Rents & Leases 12,781 5,891 4,478 6,000 3,222 4,296 6,000 Copier - $400 / month
Usage - $100 / month
5323 Communications 13,148 73,336 43,963 52,100 10,887 31,516 32,000 Peak Agenda Mangement
Gov Access Website
5325 Advertising 4,505 6,019 2,154 6,000 920 1,400 4,500 5327 Postage 1,372 1,023 3,336 2,000 2,035 3,500 3,500
5329 Printing & Copying 338 439 473 600 301 600 600
5331 Travel, Lodging & Meals 3,317 5,642 217 3,000 726 1,000 3,000 5333 Dues & Subscriptions 12,587 12,938 12,484 16,000 13,039 14,600 15,000 5335 Professional Development 1,872 5,451 4,913 5,000 7,520 6,020 5,000 City Clerks meetings
League of CA cities meetings
5337 Licenses & Permits 480 617 674 4,300 661 661 1,000 5341 Professional Services 68,671 16,221 28,282 35,000 39,746 40,000 43,000 Election costs ($30K)
HR Consulting (75% - $1,100 / month)
5343 Liability Insurance 5,570 3,391 5,751 7,000 7,382 - - 5345 Property & Equip Insurance 4,509 5,437 1,580 3,200 8,399 8,399 - 5351 Community Function/Promotion - 11 - - 151 151 -
5353 Special Departmental Expense 21,066 21,053 2,289 5,000 1,789 2,000 2,000 5703 Equipment 22,723 17,764 2,045 5,000 42,491 42,491 5,000 Total Services/Supplies 181,945 183,563 126,571 161,000 148,286 166,334 131,600 Draft 3.30.22
10 City of Live Oak
General Fund 10
Departmental Expenditures 1005 - Administration
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5901 Interfund Transfer 19,762 - - - - - -
5903 Legal Cost Transfer 1,921 1,298 1,400 1,400 1,133 1,400 - 5905 Finance Cost Transfer 3,699 2,824 3,001 3,000 2,738 3,000 - Total Interfund Transfers 25,382 4,122 4,401 4,400 3,871 4,400 - Total Department Expenditures $ 452,716 $ 339,761 $ 281,287 $ 289,918 $ 268,727 $ 298,024 $ 369,503 Draft 3.30.22
11 City of Live Oak
General Fund 10
Departmental Expenditures 1010 - Finance
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5003 Salaries Permanent $ 9,968 $ 12,827 $ 27,466 $ 29,552 $ 6,285 $ 29,552 $ 18,944 5005 Salaries Extra Help 12,129 11,197 (56) - - - -
5011 Car Allowance 160 120 130 120 20 120 30
5012 Bi-lingual Pay 300 600 650 - 100 - -
5013 Social Security 1,392 1,500 1,618 1,840 452 1,840 630 5015 Medicare 325 351 378 430 106 430 1,175
5017 Unemployment Insurance 174 174 174 174 43 174 43
5019 Workers Compensation 694 714 742 1,261 640 1,261 432 5020 CalPERS Unfunded Liability 53,652 60,933 66,886 48,650 28,364 48,650 - 5021 CalPERS City employer rate 1,796 2,483 5,247 3,801 1,026 3,801 275 5023 CalPERS Employee rate paid by City 672 672 672 706 526 706 2,658 5025 Health Insurance 9,779 14,295 4,444 4,507 1,818 4,507 7,091 5027 Dental Insurance 502 887 320 381 143 381 285
5029 Vision Insurance 110 135 68 56 24 56 58
5031 Life Insurance 94 123 62 67 18 67 33
Total Salaries & Benefits 91,747 107,011 108,802 91,545 39,565 91,545 31,654 5301 Office Supplies 848 887 785 900 791 900
5317 Maintenance & Service Contracts 8,682 7,782 7,127 9,800 11,675 11,675 33,750 Finance Software (75%)
5319 Small Tools and Equipment 206 - 1,726 2,000 15 15 1,000 5323 Communications 437 798 513 1,000 311 500 -
5325 Advertising 287 - - 500 - - 500
5329 Printing & Copying 983 661 519 625 - - 625
5333 Dues & Subscriptions 435 460 - - - - -
5335 Professional Development 170 319 660 800 - - -
5341 Professional Services 90,716 88,527 121,956 120,000 94,804 120,000 120,000 Contract accounting services (50%)
5343 Liability Insurance 1,072 723 1,107 1,140 1,422 1,422 - 5349 Fidelity Insurance 48 50 52 60 55 55 -
5353 Special Departmental Expense 8,685 7,976 13,084 14,000 4,244 6,367 7,000 Banking fees
Total Services and Supplies 112,569 108,183 147,529 150,825 113,319 140,934 162,875 5903 Legal Cost Transfer 1,600 1,732 1,802 1,800 1,457 1,800 - 5909 General Government Transfer 1,999 4,400 4,568 4,600 4,198 4,600 - Total Interfund Transfers 3,599 6,132 6,370 6,400 5,655 6,400 - Total Department Expenditures $ 207,915 $ 221,326 $ 262,701 $ 248,770 $ 158,539 $ 238,879 $ 194,529 Draft 3.30.22
12 City of Live Oak
General Fund 10
Departmental Expenditures 1060 - Attorney
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5341 Professional Services $ 73,310 $ 54,377 $ 56,153 $ 70,000 $ 36,202 $ 75,000 $ 75,000 Total Services and Supplies 73,310 54,377 56,153 70,000 36,202 75,000 75,000 5905 Finance Cost Transfer 1,101 1,059 (3,514) 1,200 1,095 1,200 - 5909 General Government Transfer 699 1,201 1,293 1,300 1,187 1,300 - Total Interfund Transfers 1,800 2,260 (2,221) 2,500 2,282 2,500 - Total Department Expenditures $ 75,110 $ 56,637 $ 53,932 $ 72,500 $ 38,484 $ 77,500 $ 75,000 Draft 3.30.22
13 City of Live Oak
General Fund 10
Department Expenditures 1065 - Econ. Development
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5337 Licenses & Permits $ 783 $ 783 $ 783 $ 1,000 $ 783 $ 783 $ 783 5341 Professional Services 15,000 5,000 5,000 10,000 5,000 5,000 5,000 5345 Property & Equip Insurance 6,297 7,291 6,040 7,725 10,812 10,812 - 5353 Special Dept Expense - - - 5,000 - -
Total Services and Supplies 22,080 13,074 11,822 23,725 16,594 16,595 5,783 Total Department Expenditures $ 22,080 $ 13,074 $ 11,822 $ 23,725 $ 16,594 $ 16,595 $ 5,783 Draft 3.30.22
14 City of Live Oak
General Fund 10
Departmental Expenditures 1045 - Fire
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5313 Repair & Maint Buildings $ 30,233 $ 3,519 $ 54 $ 20,000 $ - $ 1,500 $ 1,500 5337 Licenses & Permits 779 1,594 1,066 1,500 970 970 1,500 5339 Utilities - 5,746 10,356 8,500 9,392 14,088 15,000 5341 Professional Services 656,880 656,880 613,401 740,550 81,766 562,339 765,000 5345 Property & Equip Insurance 2,130 2,335 1,770 19,200 3,431 3,431 - Total Services and Supplies 690,022 670,074 626,646 789,750 95,559 582,328 783,000 5501 Principal 70,532 73,051 75,658 76,000 75,658 75,658 81,156 5503 Interest 19,630 16,091 14,504 14,070 14,504 14,504 11,803 Lease financing - payments through 2025
Total Debt & Contingency 90,162 89,142 90,162 90,070 90,162 90,162 92,959 5703 Equipment 612,245 4,346 2,450 4,000 50,800 56,000 10,000 Total Capital Outlay 612,245 4,346 2,450 4,000 50,800 56,000 10,000 5903 Legal Cost Transfer 3,759 5,123 5,299 4,000 3,239 4,000 - 5905 Finance Cost Transfer 7,101 11,030 10,370 12,700 11,593 12,700 - 5909 General Govt Transfer 4,799 12,600 12,905 13,000 11,864 13,000 - 5913 Public Safety Contra - Transfer (205,200) (205,900) (255,800) - - - (234,800) Fire Assessments (dept 2200) - - - - - -
CFD 2004-1 Fire
Total Interfund Transfers (189,541) (177,147) (227,226) 29,700 26,696 29,700 (234,800) Total Department Expenditures $ 1,202,888 $ 586,415 $ 492,033 $ 913,520 $ 263,217 $ 758,190 $ 651,159 Draft 3.30.22
15 City of Live Oak
General Fund 10
Departmental Expenditures 1050 - Police
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5313 Repair & Maint Buildings $ 6,378 $ 3,913 $ 2,120 $ 2,500 $ 1,200 $ 2,000 $ 2,000 5323 Communications 4,644 5,037 4,762 5,400 3,936 5,905 - 5337 Licenses & Permits 457 463 463 600 487 500 500
5339 Utilities 6,584 5,615 6,363 6,500 4,055 6,083 6,200 5341 Professional Services 956,799 1,112,091 1,300,599 1,086,650 604,108 1,208,215 1,240,000 5345 Property & Equip Insurance 2,130 2,335 1,770 2,500 3,431 3,431 5353 Special Dept Expense - 3,140 2,000 707 1,000 1,000 Total Services and Supplies 976,992 1,129,454 1,319,216 1,106,150 617,925 1,227,134 1,249,700 5903 Legal Cost Transfer 4,638 7,145 7,304 6,000 4,857 6,000 - 5905 Finance Cost Transfer 8,901 15,443 15,405 17,100 15,609 17,100 - 5909 General Gov't Transfer 6,000 17,802 17,865 18,000 16,425 18,000 - 5913 Public Safety Contra Expense (236,400) (248,800) (278,800) - - - (294,000) Total Interfund Transfers (216,861) (208,410) (238,226) 41,100 36,891 41,100 (294,000) Total Department Expenditures $ 760,131 $ 921,044 $ 1,080,990 $ 1,147,250 $ 654,816 $ 1,268,234 $ 955,700 Draft 3.30.22
16 City of Live Oak
General Fund 10
Departmental Expenditures 1055 - Animal Services
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5341 Professional Services $ 111,354 $ 111,768 $ 105,473 $ 116,500 $ 51,744 $ 104,000 $ 115,000 5353 Special Dept Expense - - - 1,000 - - -
Total Services/Supplies 111,354 111,768 105,473 117,500 51,744 104,000 115,000 5501 Principal 52,882 52,882 52,882 52,882 26,441 52,882 52,882 5503 Interest Expense 5,593 5,841 2,380 2,380 2,380 2,380 2,380 Total Debt & Contingency 58,475 58,723 55,263 55,262 28,821 55,262 55,262 5903 Legal Cost Transfer 798 504 549 550 445 550 -
5905 Finance Cost Transfer 1,501 1,058 2,425 1,100 1,004 110 - 5909 General Gov't Transfer 1,000 1,202 1,293 1,300 1,186 1,300 - 5913 Public Safety Contra Expense (61,500) (68,200) (69,200) - - (54,000) (75,000) CFD 1992-1
CFD 2004-1 Fire
Total Interfund Transfers (58,201) (65,436) (64,933) 2,950 2,635 (52,040) (75,000) Total Department Expenditures $ 111,628 $ 105,055 $ 95,803 $ 175,712 $ 83,200 $ 107,222 $ 95,262 Draft 3.30.22
17 City of Live Oak
General Fund 10
Department Expenditures 1015 - Community Development
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5003 Salaries Permanent $ 62,554 $ 89,696 $ 140,150 $ 124,473 $ 107,374 $ 124,473 $ 60,929 5010 Technology Allowance - 248 293 - 180 -
5011 Car Allowance 55 905 1,073 1,185 660 1,185 990
5012 Bi-lingual Pay 75 357 943 - 869 -
5013 Social Security 4,753 6,180 7,897 7,578 6,877 7,578 3,778 5015 Medicare 1,111 1,445 1,914 1,822 1,656 1,822 883
5017 Unemployment Insurance 434 608 759 760 760 760 477 5019 Workers Compensation 4,116 4,230 4,401 5,340 3,793 5,340 4,829 5021 CalPERS City employer rate 9,226 11,276 14,176 12,870 11,499 12,870 8,548 5023 CalPERS Employee rate paid by City 5,479 5,531 5,516 5,542 3,985 5,542 4,874 5025 Health Insurance 9,285 14,110 19,140 17,300 14,527 17,300 8,863 5027 Dental Insurance 662 654 901 980 678 980 276
5029 Vision Insurance 128 153 195 208 157 208 61
5031 Life Insurance 155 192 261 291 204 291 108
Total Salaries & Benefits 98,033 135,585 197,617 178,349 153,216 178,349 94,616 5303 Operating Supplies 83 5 97 200 - - -
5317 Maint & Service Contracts 1,318 1,558 1,739 1,600 1,139 1,600 1,600 5319 Small Tools and Equipment - - - 1,000 - - -
5323 Communications 375 983 854 1,100 595 794 -
5325 Advertising 3,439 2,257 1,689 2,500 418 1,000 2,500 5329 Printing & Copying - 567 919 700 707 800 1,000
5333 Dues & Subscriptions - - 2,328 2,500 - 2,500 2,500 5335 Professional Development 56 - - 3,000 - - 3,000
5341 Professional Services 80,324 76,195 94,538 80,000 40,653 60,000 80,000 General planning services
5343 Liability Insurance 5,079 3,957 5,246 5,400 6,757 6,757 - 5349 Fidelity Insurance 76 80 84 90 88 88 -
5353 Special Dept Expense - 61 34 50 79 100 100
Total Services and Supplies 90,750 85,663 107,528 98,140 50,436 73,639 90,700 5903 Legal Cost Transfer 1,840 2,310 2,400 2,400 1,944 2,400 - 5905 Finance Cost Transfer 3,499 4,943 5,099 5,100 4,655 5,100 - 5909 General Government Transfer 2,401 5,699 5,758 5,800 5,292 5,800 - Total Interfund Transfers 7,740 12,952 13,257 13,300 11,891 13,300 - Total Department Expenditures $ 196,523 $ 234,200 $ 318,403 $ 289,789 $ 215,544 $ 265,288 $ 185,316 Draft 3.30.22
18 City of Live Oak
General Fund 10
Departmental Expenditures 1020 - Building Inspection
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5003 Salaries Permanent $ 99,676 $ 101,800 $ 57,470 $ 43,175 $ 28,219 $ 43,175 $ 105,587 5005 Salaries Extra Help - - 14,090 - 12,846 - 15,000
5011 Car Allowance - - - 105 - 105 -
5012 Bilingual Pay - - 245 - 306 - -
5013 Social Security 6,492 6,488 4,310 2,683 2,676 2,683 6,546 5015 Medicare 1,518 1,517 1,008 628 626 628 1,531
5017 Unemployment Insurance 543 543 304 304 304 304 586 5019 Workers Compensation 5,937 6,102 6,348 1,839 5,472 1,839 2,855 5021 CalPERS City employer rate 13,082 14,151 7,033 5,000 4,785 5,000 10,040 5023 CalPERS Employee rate paid by City 8,584 8,613 3,392 2,604 1,863 2,604 2,625 5025 Health Insurance 17,998 19,711 8,611 5,519 4,581 5,519 40,226 5027 Dental Insurance 882 858 293 293 240 293 1,571
5029 Vision Insurance 190 190 67 64 53 64 322
5031 Life Insurance 208 208 123 117 80 117 224
Total Salaries & Benefits 155,110 160,181 103,296 62,331 62,050 62,331 187,113 5303 Operating Supplies 616 645 837 800 365 - 3,100
New code change materials (every 3 years)
5307 Fuel 959 835 179 1,200 226 1,000
5309 Safety Items 365 - 224 300 - - 500
5315 Repair & Maintenance Vehicles 2,879 258 732 800 - 800 5317 Maint & Service Contracts 3,593 2,940 7,516 9,000 4,333 6,500 6,500 5319 Small Tools and Equipment - - 327 300 136 300 300
5323 Communications 2,279 2,363 672 1,000 593 800 -
5331 Travel, Lodging & Meals 4,722 1,236 259 3,500 - 1,000 3,500 5333 Dues & Subscriptions 959 510 359 1,000 816 1,000 1,200 5335 Professional Development 1,176 2,026 2,373 2,800 725 2,800 2,800 5341 Professional Services 1,406 2,144 38,369 35,000 38,423 57,634 42,000 5342 Code Enforcement Expense - - 31 2,000 - - -
5343 Liability Insurance 5,519 5,416 5,704 7,000 7,376 7,376 - 5347 Vehicle Insurance - - - 100 - - -
5349 Fidelity Insurance 57 60 63 100 66 66 -
5353 Special Departmental Expense - (1,065) 1,007 1,000 353 500 500 5703 Vehicle - - 24,075 - - - -
Total Services and Supplies 24,530 17,368 82,725 65,900 53,413 77,976 62,200 5903 Legal Cost Transfer 1,600 1,298 1,400 1,400 1,133 1,400 - 5905 Finance Cost Transfer 3,000 2,824 2,902 2,900 2,648 2,900 - 5909 General Government Transfer 2,100 3,199 3,277 3,300 3,011 3,300 - Total Interfund Transfers 6,700 7,321 7,579 7,600 6,792 7,600 - Total Department Expenditures $ 186,340 $ 184,870 $ 193,600 $ 135,831 $ 122,255 $ 147,907 $ 249,313 Draft 3.30.22
19 City of Live Oak
General Fund 10
Departmental Expenditures 1025 - Engineering
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5311 Repairs & Maintenance $ - $ 7,998 $ 3,932 $ - $ - $ - $ - 5323 Communications 375 382 383 380 377 380 -
5340 Professional Srvc-Fee Related 4,826 4,061 3,922 2,900 - 4,000 4,000 5341 Professional Services 33,156 10,668 25,988 12,000 15,511 26,000 26,000 5353 Special Dept Expense 1,203 569 919 1,000 622 1,000 1,000 Total Services and Supplies 39,560 23,678 35,143 16,280 16,509 31,380 31,000 5903 Legal Cost Transfer 80 288 300 300 242 300 -
5905 Finance Cost Transfer 100 710 800 800 733 800 -
5909 General Government Transfer 100 800 845 850 776 850 - Total Interfund Transfers 280 1,798 1,945 1,950 1,751 1,950 - Total Department Expenditures $ 39,840 $ 25,476 $ 37,088 $ 18,230 $ 18,260 $ 33,330 $ 31,000 Draft 3.30.22
20 City of Live Oak
General Fund 10
Departmental Expenditures 1030 - Parks
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5003 Salaries Permanent $ 75,309 $ 145,424 $ 149,274 $ 147,024 $ 99,005 $ 147,024 $ 123,152 5005 Salaries Extra Help 9,966 12,035 10,166 15,000 9,045 15,000 18,263 5007 Overtime 2,101 2,702 1,670 - 2,876 - -
5009 Certificate Pay - - - - - -
5011 Car Allowance 2,718 2,450 1,300 1,200 800 1,200 1,230 5012 Bilingual Pay 1,000 1,000 2,438 - 1,500 - -
5013 Social Security 5,608 9,677 9,081 9,190 7,034 9,190 7,634 5015 Medicare 1,312 2,263 2,124 2,149 1,645 2,149 1,785 5017 Unemployment Insurance 1,190 1,700 1,245 2,153 1,193 2,153 2,267 5019 Workers Compensation 5,725 5,885 6,122 10,342 5,277 10,342 13,201 5021 CalPERS City employer rate 5,391 13,143 13,836 11,319 10,762 11,319 6,331 5023 CalPERS Employee rate paid by City - - - - - -
5025 Health Insurance 32,751 50,468 52,200 49,294 34,010 49,294 53,972 5027 Dental Insurance 1,391 2,404 2,182 2,423 1,607 2,423 2,135 5029 Vision Insurance 310 495 514 488 397 488 434
5031 Life Insurance 296 404 350 316 261 316 249
Total Salaries & Benefits 145,068 250,050 252,502 250,898 175,413 250,898 230,653 5303 Operating Supplies 10,452 10,135 8,482 12,000 8,017 1,200 13,000 5305 Chemicals (pesticides, etc) 2,446 2,340 3,059 2,500 115 2,500 3,000 5307 Fuel 7,631 8,620 7,335 9,000 5,693 8,540 11,000
5309 Safety Items 2,509 2,492 2,636 2,500 594 2,500 2,500 5311 Repair & Maintenance 10,563 24,334 21,508 25,000 10,650 15,975 25,000 5313 Repair & Maint Buildings 4,046 1,969 7,094 5,000 3,954 3,954 - 5315 Repair & Maint Vehicles 5,223 12,090 6,588 5,200 3,044 3,044 - Tree Trimming - - - - - - 12,000
5317 Maint & Service Contracts - 248 322 300 1,361 1,361 - 5319 Small Tools and Equip. 7,751 6,123 3,231 5,500 933 5,000 7,500 5321 Rents & Leases - - - - 49 50
5323 Communications 4,288 2,922 4,058 4,000 2,222 3,500 4,000 5325 Advertising 733 - - -
5331 Travel, Lodging & Meals 2,994 4,715 - 4,000 219 1,000 5,200 5335 Professional Development 1,415 3,589 1,801 2,900 2,455 3,750 3,500 5337 Licenses & Permits 172 327 1,503 1,500 1,434 1,500 1,500 5339 Utilities 30,572 4,582 421 29,000 6,207 10,000 10,000 5341 Professional Services 6,465 5,795 5,907 7,000 2,780 4,200 6,000 5343 Liability Insurance 4,911 4,561 5,075 5,200 6,559 6,559 - 5345 Property & Other Insurance 3,395 4,562 4,556 4,700 6,880 6,880 - 5349 Fidelity Insurance 48 50 52 60 55 55 -
5353 Special Dept Expense 8,225 621 548 1,500 539 1,500 1,500 Total Services/Supplies 113,839 100,075 84,175 126,860 63,761 83,069 105,700 Draft 3.30.22
21 City of Live Oak
General Fund 10
Departmental Expenditures 1030 - Parks
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 PARKS EXPENDITURES, continued
5703 Vehicles & Heavy Equipment - - 15,696 177,952 16,673 17,000 43,000 Stump grinder
Carport -
Backhoe (Streets, Water, Sewer, Parks)
5703 Capital Outlay & Equipment - - - - - - 20,000
Lawnmower
Total Capital Outlay - - 15,696 177,952 16,673 17,000 63,000 5903 Legal Cost Transfer 1,199 2,600 2,699 965 781 965 - 5905 Finance Cost Transfer 2,201 5,646 5,800 7,535 6,879 7,535 - 5909 General Govt Transfer 1,499 6,501 6,750 6,800 6,205 6,800 - 5911 Parks Contra - Transfer (63,500) (58,600) (58,600) - - - (99,000) Total Interfund Transfers (58,601) (43,853) (43,351) 15,300 13,865 15,300 (99,000) Total Department Expenditures $ 200,306 $ 306,272 $ 309,022 $ 571,010 $ 269,712 $ 366,267 $ 300,353 $333,425
Draft 3.30.22
22 City of Live Oak
General Fund 10
Departmental Expenditures 1035 - Recreation
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5003 Salaries Permanent $ 86,137 $ 97,674 $ 113,130 $ 113,959 $ 80,342 $ 113,959 $ 189,797 5005 Salaries Extra Help 55,413 41,109 13,604 65,000 17,700 65,000 6,029 5007 Overtime 521 601 857 - 1,176 - -
5011 Car Allowance 2,183 1,955 1,962 1,500 1,240 1,500 1,500 5012 Bilingual Pay 963 1,888 2,113 - 1,300 - 1,950
5013 Social Security 9,196 8,439 6,933 7,158 6,345 7,158 11,767 5015 Medicare 2,150 1,974 1,621 1,674 1,484 1,674 2,752 5017 Unemployment Insurance 4,098 3,040 1,206 6,101 2,009 6,101 1,676 5019 Workers Compensation 3,673 3,775 3,927 868 3,385 868 10,485 5021 CalPERS City employer rate 7,461 8,556 10,232 10,127 8,020 10,127 12,106 5023 CalPERS Employee rate paid by City 2,308 2,504 2,703 3,027 2,089 3,027 2,918 5025 Health Insurance 39,716 46,332 51,965 47,235 34,258 47,235 72,244 5027 Dental Insurance 2,255 2,416 2,261 2,750 1,672 2,750 2,825 5029 Vision Insurance 487 515 527 543 407 543 565
5031 Life Insurance 314 311 314 333 243 333 340
Total Salaries & Benefits 216,875 221,089 213,356 260,275 161,671 260,275 316,954 5323 Communications - 601 580 600 380 600 -
5335 Professional Development - - 150 1,500 97 100 150
5341 Professional Services - 734 - 500 384 500 500
5343 Liability Insurance 3,471 4,164 3,590 3,700 4,661 4,661 - 5349 Fidelity Insurance 38 40 42 500 44 44 -
5351 Community Promotion 11,317 8,485 4,383 15,000 6,853 10,000 15,000 Holiday celebration
4th of July
5353 Special Dept Expense 7 787 742 1,000 15 15 1,500
Youth Programs
5357 Basketball 2,548 3,202 851 3,600 226 1,000 4,000
5365 Swimming 800 200 - 500 - 100 1,000
5367 Tennis - 58 - - - - 200
5369 Wrestling 2,389 4,723 - 3,000 - - 3,000
5371 Youth Soccer 14,400 13,867 9,505 14,000 10,146 14,000 14,000 5380 Skating - - - - - - 500
53XX Flag Football - - - - - - 3,000
5399 Other Youth Programs 1,607 1,450 1,836 2,300 1,087 1,200 2,300 Adult Programs
5362 Basketball 291 3,106 - 3,200 - 1,000 3,000
5364 Adult Aerobics/Zumba - - - 500 - - 500
5372 Adult Soccer 8,279 4,964 - 3,000 - 3,000 4,000
Total Services/Supplies 45,147 46,381 21,679 52,900 23,893 36,220 52,650 5703 Capital Outlay - - - - - - -
5705 Capital Equipment - 7,578 - - -
Total Capital Outlay - - - - - - -
Draft 3.30.22
23 Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 RECREATION EXPENDITURES, continued
5903 Legal Cost Transfer 1,359 2,238 2,300 2,300 1,863 2,300 - 5905 Finance Cost Transfer 2,598 4,854 4,900 4,900 4,472 4,900 - 5909 General Govt Transfer 1,800 5,499 5,559 5,600 5,110 5,600 - 5911 Recreation Contra - Transfer (20,000) (20,000) (15,100) - - - (20,000) Total Interfund Transfers (14,243) (7,409) (2,341) 12,800 11,445 12,800 (20,000) Total Department Expenditures $ 247,779 $ 260,061 $ 232,693 $ 325,975 $ 197,008 $ 309,295 $ 349,604 5911: Includes $20,000 from Fund 27 CFD 2004 Parks
Draft 3.30.22
24 City of Live Oak
General Fund 10
Departmental Expenditures 1040 - Pool
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5003 Salaries Permanent $ 20,471 $ 24,123 $ 26,860 $ 21,446 $ 18,388 $ 21,446 $ 93,495 5005 Salaries Life Guards 21,904 22,022 12,161 25,000 17,557 25,000 25,000 5007 Overtime 122 100 154 - 169 - -
5009 Certificate Pay - - 3,500 3,500 -
5011 Car Allowance 588 600 650 600 400 600 630
5012 Bilingual Pay 225 450 488 - 300 - -
5013 Social Security 2,946 2,831 1,503 1,367 3,018 1,367 5,797 5015 Medicare 689 662 352 320 706 320 1,356
5017 Unemployment Insurance 1,817 1,543 173 1,136 2,017 1,136 174 5019 Workers Compensation 4,327 4,447 4,627 130 3,988 130 1,536 5021 CalPERS City employer rate 1,701 1,976 2,292 1,821 1,733 1,821 2,510 5023 CalPERS Employee rate paid by City 385 417 451 453 348 453 486 5025 Health Insurance 8,250 10,717 11,716 8,226 7,334 8,226 14,577 5027 Dental Insurance 449 483 471 422 341 422 569
5029 Vision Insurance 96 113 112 85 84 85 116
5031 Life Insurance 66 68 65 50 49 50 66
Total Salaries & Benefits 64,036 70,552 62,074 64,556 56,430 64,556 146,312 5303 Operating Supplies 296 277 863 1,000 13 100 1,500
5305 Chemicals 14,033 10,385 13,869 12,500 7,464 12,500 17,000 5309 Safety Items 1,787 339 1,353 1,500 - - 1,500
5311 Repair & Maintenance 453 976 20 3,000 150 - 3,000
5319 Small Tools and Equipment 3,245 - 1,107 970 - - 1,200 5323 Communications 248 341 375 300 223 335 -
5337 Licenses & Permits 784 784 784 900 - 900 900
5341 Professional Services 2,445 - - - - -
5343 Liability Insurance 3,019 3,442 3,122 3,300 4,049 4,049 - 5345 Property & Equip Insurance 1,132 1,521 1,519 1,600 2,293 2,293 - 5349 Fidelity Insurance 28 30 31 50 33 33 -
5353 Special Dept Expense 2,940 - 1,415 1,000 408 1,000 1,000 Total Services and Supplies 30,410 18,095 24,457 26,120 14,633 21,210 26,100 5903 Legal Cost Transfer 958 866 900 900 729 900 -
5905 Finance Cost Transfer 1,799 1,941 2,101 2,100 1,917 2,100 - 5909 General Government Transfer 1,201 2,202 2,283 2,300 2,098 2,300 - 5911 Pool Contra - Transfer (20,000) (20,000) (24,900) - - - (46,000) Total Interfund Transfers (16,042) (14,991) (19,616) 5,300 4,744 5,300 (46,000) Total Department Expenditures $ 78,404 $ 73,656 $ 66,916 $ 95,976 $ 75,808 $ 91,066 $ 126,412 5911: Includes $23,000 from Fund 27 CFD 2004 Parks
Draft 3.30.22
25 City of Live Oak
General Fund 10
Department Expenditures 1032 - Facility Maintenance
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5003 Salaries Permanent $ 10,337 $ 7,234 $ 4,023 $ 4,430 $ 3,004 $ 4,430 $ 5,095 5005 Salaries Extra Help 408 3,460 2,764 - - - -
5007 Overtime 30 - - - 82 - -
5011 Car Allowance 166 196 111 30 20 30 30
5012 Bilingual Pay 31 44 81 - 50 - -
5013 Social Security 713 671 399 277 188 277 318
5015 Medicare 167 157 94 65 44 65 74
5017 Unemployment Insurance 478 490 128 43 43 43 43
5019 Workers Compensation 60 62 65 190 56 190 218
5021 CalPERS City employer rate 92 83 205 423 245 423 484 5023 CalPERS Employee rate paid by City - - - 156 - 156 174 5025 Health Insurance 962 889 1,694 1,883 1,555 1,883 2,606 5027 Dental Insurance 40 36 67 110 67 110 109
5029 Vision Insurance 7 6 11 18 13 18 18
5031 Life Insurance 7 5 11 17 12 17 16
Total Salaries & Benefits 13,498 13,333 9,653 7,642 5,380 7,642 9,185 5303 Operating Supplies 437 667 27 500 - 500 525
5309 Safety Items 144 318 253 2,500 390 2,500 2,625
5313 Repair & Maint Buildings 38,466 48,057 19,202 45,000 4,335 6,500 47,250 5323 Communications 6,982 9,361 8,945 9,700 5,217 7,825 - 5337 Licenses & Permits 2,084 1,862 734 2,100 578 750 2,205 5339 Utilities 35,550 27,190 23,442 27,000 14,659 21,988 23,000 5345 Property & Equip Insurance 3,535 3,489 5,280 8,000 5,078 5,078 - 5349 Fidelity Insurance - 70 73 100 77 77 -
Total Services and Supplies 87,198 91,014 57,956 94,900 30,334 45,218 75,605 5705 Furniture/Equipment 1,097 - - - 3,409 3,409 -
Total Capital Outlay 1,097 - - - 3,409 3,409 -
Total Department Expenditures $ 101,793 $ 104,347 $ 67,609 $ 102,542 $ 39,122 $ 56,269 $ 84,790 Draft 3.30.22
26 City of Live Oak
General Fund 10
Departmental Expenditures 0000 - Nondepartmental
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5323 Communications 11,047
5341 Professional services - - - - - - 35,700
Information Technology Services (75%)
5020 CalPERS Unfunded Liability - - - - - - 71,010
Unfunded Actuarial Liability Payment (45%)
5343 Liability Insurance - - - - - - 40,000
5345 Property & Equip Insurance - - - - - - 36,300
5349 Fidelity Insurance - - - - - - 500
Total Services and Supplies - - - - - - 194,557
Total Department Expenditures $ - $ - $ - $ - $ - $ - $ 194,557 Draft 3.30.22
27 City of Live Oak
Fund 12
Department 1200 - Water Enterprise
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4169 Services Charges $ 873,133 $ 873,379 $ 940,336 $ 920,000 $ 617,242 $ 92,000 $ 920,000 4405 Penalty Charges 6,453 4,434 75 4,000 - - -
4404 Services Miscellaneous - 1,913 (222) 1,500 450 - - 4401 Interest Earnings 1,977 463 - - - - -
4601 Federal Grants - - - - - 123,864 -
4172 Contributed Capital Grants 577,087 1,417,165 1,210,749 - - - - TOTAL FUND REVENUES $ 1,458,650 $ 2,297,354 $ 2,150,938 $ 925,500 $ 617,692 $ 215,864 $ 920,000

EXPENDITURES
5001 Salaries Elected $ 1,951 $ 2,182 $ 2,321 $ 2,520 $ 1,204 $ 2,520 $ 2,970 5003 Salaries Permanent 184,043 292,850 331,287 342,368 222,442 342,368 352,927 5005 Salaries Extra Help 22,091 23,232 10,110 - 6,763 - 18,263 5006 Outsourced Personnel 22,512 - - - - -
5007 Overtime 3,241 4,509 2,412 - 3,356 - -
5010 Technology Allowance - 247 293 - 180 - -
5011 Car Allowance 1,095 1,689 2,001 1,995 1,280 1,995 1,920 5012 Bilingual Pay - 3,687 4,494 - 3,025 - -
5013 Social Security 12,633 19,067 19,608 21,294 15,120 21,294 21,881 5015 Medicare 2,954 4,459 4,653 5,030 3,584 5,030 5,117 5017 Unemployment Insurance 2,610 2,854 3,361 3,541 2,312 3,541 40,365 5019 Workers Compensation 11,843 12,173 12,665 21,394 10,915 21,394 3,601 5020 CalPERS Unfunded Liability 38,323 26,114 28,665 13,900 12,156 13,900 31,400 $157,000 (20%)
5021 CalPERS City employer rate 16,449 27,851 31,880 34,820 24,920 34,820 40,364 5022 Noncash pension expense GASB 68 41,292 (39,584) 11,384 - - - - 5023 CalPERS Employee rate paid by City 5,885 6,069 6,217 7,613 4,831 7,613 6,879 5024 OPEB ARC Expense 187 197 (34) - - - -
5025 Health Insurance 49,194 68,014 81,055 80,644 55,079 80,644 133,835 5027 Dental Insurance 3,706 3,901 4,254 4,663 2,870 4,663 5,418 5029 Vision Insurance 734 886 962 926 682 926 1,102
5031 Life Insurance 682 818 932 932 653 932 938
Total Salaries & Benefits 421,425 461,215 558,521 541,640 371,370 541,640 666,980 5301 Office Supplies 2,579 2,012 1,431 2,000 1,929 2,000 2,000 5303 Operating Supplies 3,611 3,374 2,363 3,500 1,306 2,000 2,000 5305 Chemicals 25,245 39,446 47,312 38,000 47,004 63,000 63,000 5307 Fuel 3,429 2,925 1,252 3,000 759 3,000 3,000
5309 Safety Items 1,118 753 1,249 800 319 800 800
5311 Repair & Maintenance 29,952 32,246 60,142 42,000 13,172 35,000 35,000 5312 Repair Distribution System - 182 9,667 12,000 950 950 - 5313 Repair & Maint Buildings 54 - - 500 - - -
5315 Repair & Maint Vehicles 3,841 4,248 3,724 3,400 537 3,400 - 5317 Maint & Service Contracts 16,058 8,688 10,764 18,000 15,464 18,000 18,000 5319 Small Tools and Equip 3,238 1,912 5,997 3,700 140 3,500 3,500 5321 Rents & Leases 8,450 5,337 6,683 6,000 3,915 6,000 6,000 5323 Communications 1,828 4,198 3,682 4,263 2,339 4,263 4,200 Draft 3.30.22
28 City of Live Oak
Fund 12
Department 1200 - Water Enterprise
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 WATER EXPENDITURES cont.
5327 Postage 6,103 4,761 7,638 7,700 5,359 7,700 7,700
5329 Printing & Copying 3,759 3,768 3,922 4,700 2,780 4,700 4,700 5331 Travel, Lodging & Meals 200 969 - - - -
5333 Dues & Subscriptions 4,049 - 854 1,000 - 1,000 1,000 5335 Professional Dev 759 6,023 845 4,000 210 4,000 4,000 5337 Licenses & Permits 13,125 15,765 17,965 18,000 19,415 19,415 20,000 5339 Utilities 161,652 190,532 198,257 195,000 169,217 253,000 255,000 Power
5341 Professional Services 182,474 103,124 155,066 165,000 59,174 100,000 100,000 PLC Programming
Accounting services
SCADA Services
Information Technology Services (12.5%)
5343 Liability Insurance 15,397 12,810 15,907 16,400 20,509 20,509 21,000 5345 Property & Other Insur 11,709 15,471 15,106 16,000 23,424 23,424 23,400 5349 Fidelity Insurance 199 210 220 225 231 231 231
5353 Special Dept Expense 175 175 160 500 220 220 500
Total Services/Supplies 499,004 458,929 570,207 565,688 388,371 576,112 575,031 5501 Principal 40,000 - - 40,000 - 40,000 40,000
5503 Interest 44,200 21,253 40,800 25,218 19,550 39,100 38,250 Total Debt Service 84,200 21,253 40,800 65,218 19,550 79,100 78,250 5705 Capital Projects - 775 19,151 75,000 8,507 15,000 35,000 PLCS
Rolling Door - Chem Building - Well 3
2 Sheds (Well 4 & pump station)
5703 Vehicles 47,500
Utility Truck
Backhoe (Streets, Water, Sewer, Parks)
5705 Grant Funded Projects 577,087 - - - - - 200,000
Transfer switches -
Chemical tanks
Backflow cage covers
MXU's
Total Capital Outlay 577,087 775 19,151 75,000 8,507 15,000 282,500 5901 Interfund Transfer - - 21,250 - - -
5903 Legal Cost Transfer 7,760 5,919 6,000 5,000 4,049 5,000 5,000 5905 Finance Cost Transfer 14,897 12,971 13,001 18,000 16,431 18,000 18,000 5909 General Govt Transfer 10,101 14,899 14,892 11,000 10,038 11,000 11,000 5911 Engineering Transfer 1,200 3,170 5,615 3,200 3,200 3,200 3,200 Total Interfund Transfers 33,958 36,959 60,758 37,200 33,718 37,200 37,200 TOTAL FUND EXPENDITURES $ 1,615,674 $ 979,131 $ 1,249,436 $ 1,284,746 $ 821,517 $ 1,249,052 $ 1,639,961 Draft 3.30.22
29 City of Live Oak
Fund 13
Department 1300 - Sewer Enterprise Operations
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4401 Services Charges $ 2,272,082 $ 2,318,010 $ 2,378,200 $ 2,355,000 $ 1,620,844 $ 2,431,266 $ 2,500,000 4405 Penalty Charges 17,706 10,289 215 10,200 - - 10,000 4169 Interest Earnings 68,096 52,994 1,820 32,000 2,676 - - 4301 Interfund Transfer - - 21,250 - - - -
TOTAL FUND REVENUES $ 2,357,884 $ 2,381,293 $ 2,401,485 $ 2,397,200 $ 1,623,520 $ 2,431,266 $ 2,510,000

EXPENDITURES
5001 Salaries Elected $ 1,951 $ 2,164 $ 2,321 $ 2,520 $ 1,204 $ 2,520 $ 2,970 5003 Salaries Permanent 265,955 398,668 437,869 542,351 305,765 542,351 652,784 5005 Salaries Extra Help 26,133 26,966 10,092 - 6,763 - 18,263 50XX Opearator in Training Program 48,000
5006 Outsourced Personnel 33,768 - 121,500 - 28,920 - - 5007 Overtime 2,803 4,039 2,251 - 3,585 - -
5009 Certificate Pay - - - - - -
5010 Technology Allowance - 495 585 - 360 - -
5011 Car Allowance 4,279 5,960 6,745 6,555 4,220 6,555 6,330 5012 Bilingual Pay - 3,818 4,700 - 3,100 - -
5013 Social Security 18,118 25,577 26,054 29,824 20,662 29,824 38,798 5015 Medicare 4,238 5,982 6,227 7,074 4,927 7,074 9,073 5017 Unemployment Insurance 2,918 3,244 3,541 4,214 2,794 4,214 70,754 5019 Workers Compensation 40,098 58,995 61,375 30,381 52,898 30,381 38,792 5020 CalPERS Unfunded Liability 18,395 69,639 76,441 62,550 32,416 62,550 47,100 $157,000 (30%)
5021 CalPERS City employer rate 26,946 40,428 45,834 50,204 35,997 50,204 70,754 5022 Noncash pension expense GASB 68 29,022 38,406 17,959 - - - 5023 CalPERS Employee rate paid by City 12,832 13,057 13,230 15,457 10,289 15,457 14,843 5024 OPEB Expense - GASB 75 187 197 (34) - - -
5025 Health Insurance 60,043 80,994 97,511 104,628 66,624 104,628 229,464 5027 Dental Insurance 4,199 4,773 4,799 6,015 3,410 6,015 9,124 5029 Vision Insurance 818 1,001 1,058 1,186 802 1,186 1,860 5031 Life Insurance 815 985 1,068 1,191 783 1,191 1,436 Total Salaries & Benefits 553,518 785,388 941,128 864,150 585,522 864,150 1,260,345 5301 Office Supplies 2,898 2,224 1,854 2,800 2,049 2,800 2,800 5303 Operating Supplies 12,156 5,252 4,398 6,000 2,662 6,000 6,000 5305 Chemicals 1,982 10,469 13,751 15,000 8,789 15,000 15,000 5307 Fuel 9,597 13,503 10,403 16,000 6,705 16,000 16,000 5308 Inventory 2,584 13,769 10,124 15,000 - 15,000 15,000 5309 Safety Items 1,559 2,635 2,233 1,500 1,830 2,500 2,500 Draft 3.30.22
30 City of Live Oak
Fund 13
Department 1300 - Sewer Enterprise Operations
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 SEWER EXPENDITURES cont.
5311 Repair/Maint WWTP 86,753 90,737 123,077 130,000 60,612 130,000 325,000 Aeration Rehab
5312 Repairs/Maint Collection System 66,266 43,775 14,935 75,000 12,723 50,000 50,000 5313 Repair & Maint Buildings 393 66 73 9,000 - 125,000 15,000 5315 Repair & Maint Vehicles 4,826 2,240 22,281 13,000 17,064 25,000 25,000 5317 Maint & Service Contracts 34,044 26,291 11,564 63,000 15,531 50,000 50,000 5319 Small Tools and Equip 8,630 10,258 6,403 4,800 930 4,800 4,800 5321 Rents & Leases 10,084 11,671 11,321 12,500 7,316 12,500 12,500 5323 Communications 6,519 10,385 22,490 22,863 5,403 8,104 8,104 5325 Advertising 1,450 - 490 600 490 600 600
5327 Postage 6,122 4,673 8,021 7,500 5,359 7,500 7,500
5329 Printing & Copying 4,142 3,768 3,922 4,000 2,780 4,000 4,000 5333 Dues & Subscriptions 1,395 10 4,764 3,800 2,134 3,000 2,000 5335 Professional Dev 541 125 510 500 - - 2,000
5337 Licenses & Permits 19,728 20,126 29,628 30,000 9,178 30,000 30,000 5338 Utilities - Sewage Plant 137,169 159,788 152,436 165,000 105,403 165,000 165,000 5339 Utilities 45,598 31,721 44,632 33,000 20,064 33,000 45,000 Actual Adopted Actuals Proposed
Draft 3.30.22
31 City of Live Oak
Fund 13
Department 1300 - Sewer Enterprise Operations
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 SEWER EXPENDITURES cont.
5341 Professional Services 487,382 232,977 257,635 235,000 169,312 235,000 215,000 Accounting services
SCADA Services
Information Technology Services (12.5%)
5343 Liability Insurance 33,407 27,114 34,511 35,500 44,478 44,478 44,478 5345 Property & Other Insurance 38,177 50,294 48,909 52,000 76,196 76,196 76,196 5349 Fidelity Insurance 342 359 377 400 396 396 396
5353 Special Departmental Expense 280 280 280 500 - 500 500 5360 Sludge Removal 13,848 18,734 9,138 15,000 - 15,000 50,000 Move sludge to superfund site
5400 Bad Debt Expense - - (3,154) - - - -
Total Services/Supplies 1,037,872 793,244 847,005 969,263 577,403 1,077,374 1,190,374 5501 Principal - - - 280,000 207,000 207,000 202,852
5503 Interest 84,129 103,044 77,092 14,370 14,370 14,370 74,720 Total Debt Service 84,129 103,044 77,092 294,370 221,370 221,370 277,572 5701 Buildings & Structures - - - 20,000 - - 70,000
Connect Peach Tree & Garden Glenn to Water
WHIMS System -
5703 Vehicles 30,000
Truck (100% Sewer)
Backhoe (Streets, Water, Sewer, Parks) 37,500
5704 Equipment 150,000
CPU
Motor control Equipment
Collection System Video
Mowing attachment
5705 Capital Projects - - - 1,600,000 25,412 25,412 -
Total Capital Outlay - - - 1,620,000 25,412 25,412 287,500 5903 Legal Cost Transfer 17,756 10,540 10,792 6,000 4,859 6,000 6,000 5905 Finance Cost Transfer 33,799 22,946 23,198 28,200 25,739 28,200 28,200 5909 General Govt Transfer 23,200 26,502 26,599 21,006 19,168 21,006 21,006 5911 Engineering Cost Transfer 2,900 5,698 10,709 11,700 11,701 11,700 11,700 Total Interfund Transfers 77,655 65,686 71,298 66,906 61,467 66,906 66,906 TOTAL FUND EXPENDITURES $ 1,753,174 $ 1,747,362 $ 1,936,523 $ 3,814,689 $ 1,471,173 $ 2,255,212 $ 3,082,697 Draft 3.30.22
32 City of Live Oak
Fund 14
Department 1400 Streets/Roads Revenue Sources
Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Budget Thru 3/7/2022 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4157 Cal Trans Reimbursement $ 7,341 $ 6,673 $ 6,673 $ 6,000 $ 4,004 $ 6,006 $ 6,000 4158 Recology Road Maint 10,313 12,231 15,362 - - - -
4159 Traffic Congestion Relief - 9,938 - - - - -
4169 Interest Earnings (23) 7,179 351 2,000 376 564 1,000 4301 Interfund Transfer - 33,412 - - - - -
4500 2103 Gas Tax 26,937 53,332 93,759 81,200 34,202 51,302 53,000 4501 2105 Gas Tax 45,691 40,923 55,656 43,300 22,596 33,894 35,000 4503 2106 Gas Tax 28,693 28,539 42,683 35,400 15,129 22,693 23,000 4505 2107 Gas Tax 59,784 51,100 70,696 52,200 22,828 34,242 35,000 4507 2107.5 Gas Tax 2,000 2,000 4,000 2,400 - - -
4508 State Gas Tax Rehab - 43,115 155,711 - 106,617 159,925 165,000 4509 State Gas Tax Prior Yrs - 111,278 0 118,500 - - -
4601 Grant Proceeds 17,083 - - - - - -
TOTAL FUND REVENUES $ 197,819 $ 399,720 $ 444,889 $ 341,000 $ 205,751 $ 308,627 $ 318,000 Draft 3.30.22
33 City of Live Oak
Fund 14
Department 1400 Streets/Roads
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

EXPENDITURES
5003 Salaries Permanent $ 36,349 $ 98,161 $ 96,020 $ 102,323 $ 60,441 $ 102,323 $ 92,663 5005 Salaries Extra Help 9,965 12,035 10,166 13,650 6,763 13,650 18,263 5007 Overtime 1,542 2,625 1,768 - - -
5011 Car Allowance 25 - - 60 2,712 60 -
5012 Bilingual Pay 150 300 363 - 275 -
5013 Social Security 2,904 6,773 6,227 6,348 4,616 6,348 8,054 5015 Medicare 679 1,584 1,457 1,485 1,080 1,485 5,745
5017 Unemployment Insurance 835 1,270 1,009 1,849 746 1,849 1,344 5019 Workers Compensation 2,234 2,296 2,389 7,935 2,059 7,935 8,000 5019 CalPERS Unfunded Liability - 17,410 19,110 13,900 8,104 13,900 7,850 5021 CalPERS City employer rate 2,498 9,978 10,456 9,249 8,090 9,249 11,075 5023 CalPERS Employee rate paid by City 384 417 450 453 348 453 486 5025 Health Insurance 6,429 18,251 19,956 16,347 13,439 16,347 30,463 5027 Dental Insurance 531 1,201 926 962 661 962 1,207
5029 Vision Insurance 101 209 191 202 173 202 254
5031 Life Insurance 116 239 212 200 148 200 166
Total Salaries & Benefits 64,742 172,749 170,700 174,963 109,654 174,963 185,570 5301 Office Supplies 2,446 1,913 1,266 2,500 1,874 2,500 2,500 5303 Operating Supplies 3,199 1,388 2,091 2,000 879 2,000 2,500 5305 Chemicals - 256 341 500 - - -
5307 Fuel 801 230 623 500 1,781 2,750 3,000
5308 Signs 1,040 1,588 3,770 3,050 1,284 3,050 4,000
5309 Safety Items 2,125 1,815 3,044 2,450 1,132 2,450 2,450 5311 Repair & Maintenance 27,449 (7,952) 8,031 12,000 6,815 12,000 12,000 5315 Repair & Maint Vehicles 4,050 2,610 2,813 3,000 1,645 3,000 5,000 5319 Small Tools and Equip 1,581 2,656 6,148 2,000 544 2,000 1,000 5321 Rents & Leases 179 647 1,664 1,500 432 750 750
5323 Communications 1,998 1,461 1,549 1,600 1,256 1,884 1,884 5329 Printing & Copying 696 243 154 150 674 1,012 1,200 5331 Travel, Lodging & Meals - 1,062 - - - -
5333 Dues & Subscriptions 815 961 1,309 1,540 1,555 1,555 1,500 5335 Professional Dev. - - 453 500 - 500 500
5337 Licenses & Permits 1,171 - 1,107 1,310 1,488 1,500 1,500 5339 Utilities 1,353 1,830 2,344 2,200 3,651 5,477 6,000 5341 Professional Services 11,097 41,759 34,740 50,450 26,546 50,450 50,450 5341 Street Sweeping Services 22,809 - 26,957 23,000 12,442 23,000 26,000 5343 Liability Insurance 3,242 3,341 3,352 4,000 4,338 4,338 4,338 5345 Property & Other Insur 1,553 1,785 1,436 2,100 2,783 2,783 2,783 5349 Fidelity Insurance - 30 31 50 33 500 500
5353 Special Department Expense - - 1 500 - 500 500
Total Services and Supplies 87,604 57,623 103,223 116,900 71,150 123,998 130,355 Draft 3.30.22
34 City of Live Oak
Fund 14
Department 1400 Streets/Roads
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 STREETS / ROADS EXPENDITURES cont.
57XX Software 30,000
5703 Vehicles & Heavy Equip - - 28,326 - - - 92,500
Crack Sealer
Utility Truck (Water, Streets)
Backhoe (Streets, Water, Sewer, Parks)
5705 Capital Projects - - 146,000 50,000 - - -
Total Equipment & Projects - - 174,326 50,000 - - 122,500 5901 Interfund Transfer 26,012 2,200 - - - - -
5903 Legal Cost Transfer 1,120 1,804 1,899 1,900 1,538 1,900 1,900 5905 Finance Cost Transfer 2,100 3,797 3,899 9,000 8,215 9,000 9,000 5909 General Govt Transfer 1,400 4,399 4,468 4,500 4,107 4,500 4,500 5911 Engineering Transfer 201 941 1,755 1,000 1,000 1,000 1,000 Total Interfund Transfers 30,833 13,141 12,021 16,400 14,860 16,400 16,400 TOTAL FUND EXPENDITURES $ 183,179 $ 243,513 $ 460,270 $ 358,263 $ 195,664 $ 315,361 $ 454,825 Draft 3.30.22
35 City of Live Oak
Fund 14
Department 1415 - Storm Drains
Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23 5311 Repair & Maintenance $ - $ - $ - $ 1,500 $ - $ - $ - 5337 Licenses & Permits 320 352 419 425 - - -
5339 Utilities 1,699 1,401 1,453 1,500 994 1,500 1,500
5341 Professional Services 388 - 58 75 2,083 2,100 -
Total Services and Supplies 2,407 1,753 1,930 3,500 3,076 3,600 1,500 TOTAL FUND EXPENDITURES $ 2,407 $ 1,753 $ 1,930 $ 3,500 $ 3,076 $ 3,600 $ 1,500 Draft 3.30.22
36 City of Live Oak
Fund 15
Department 1500 - TDA Transportation Tax
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4511 Transportation Tax Non Transit $ 403,657 $ 420,827 $ 371,141 $ 390,000 $ 22,965 $ 390,000 $ 390,000 4169 Interest Earnings 13,367 11,416 1,582 3,000 339 - - TOTAL FUND REVENUES $ 417,024 $ 432,243 $ 372,723 $ 393,000 $ 23,304 $ 390,000 $ 390,000

EXPENDITURES
5311 Repair & Maintenance $ - $ - $ 34 $ - $ - $ - $ -
5333 Dues & Subscriptions 815 1,062 1,309 1,300 1,555 1,555 1,600 5341 Professional Services 2,960 8,511 1,945 10,000 2,624 3,000 3,000 Total Services and Supplies 3,775 9,573 3,287 11,300 4,178 4,555 4,600 5705 Capital Projects - - 1,223,967 350,000 - - 42,000
Aluminum grading @ Apricok
Alarm system
Pump and Motor Rebuild
Total Capital Outlay - - 1,223,967 350,000 - - 42,000
5901 Interfund Transfer 382,749 38,823 55,955 - - - -
5903 Legal Cost Transfer 158 72 102 100 82 100 100
5905 Finance Cost Transfer 200 265 300 300 273 300 300
5909 General Govt Transfer 198 298 297 300 274 300 300
5911 Engineering Cost Transfer - 57 174 100 99 100 100
Total Interfund Transfers 383,305 39,515 56,828 800 728 800 800 TOTAL FUND EXPENDITURES $ 387,080 $ 49,088 $ 1,284,083 $ 362,100 $ 4,906 $ 5,355 $ 47,400 Draft 3.30.22
37 City of Live Oak
Fund 16
Department 1600 - Traffic Safety (Vehicle Code Fines)
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4511 Transportation Tax Non Transit $ 4,230 $ 5,140 $ 4,781 $ 5,000 $ 2,643 $ 3,500 $ 3,500 4169 Interest Earnings 6 73 10 25 8 - -
TOTAL FUND REVENUES $ 4,236 $ 5,213 $ 4,791 $ 5,025 $ 2,651 $ 3,500 $ 3,500

EXPENDITURES
5913 Public Safety Expenditure $ 1,400 $ - $ - $ - $ - $ - $ - Total Services and Supplies 1,400 - - - - - -
TOTAL FUND EXPENDITURES $ 1,400 $ - $ - $ - $ - $ - $ - Budget Recap Actual Actual Adopted Actuals Actuals Proposed Draft 3.30.22
38 City of Live Oak
Fund 17
Department 1700 - COPS
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4607 COPS Grant $ 111,221 $ 154,373 $ 46,285 $ 100,000 $ 337,948 $ 200,000 $ 150,000 4169 Interest Earnings 6,123 5,931 140 1,000 343 343 -
TOTAL FUND REVENUES $ 117,344 $ 160,304 $ 46,425 $ 101,000 $ 338,291 $ 200,343 $ 150,000

EXPENDITURES
5319 Small Tools and Equipment $ 42,054 $ 92,684 $ 13,491 $ 70,000 $ 4,055 $ 50,000 $ 50,000 5337 Licenses & Permits - - - 5,000 76 76 -
5353 Special Departmental Expense 30 83,915 152 200,000 - 200,000 - Facility cameras
Total Services and Supplies 42,084 176,599 13,643 275,000 4,131 250,076 50,000 5703 Vehicles & Equipment 69,137 (16,519) 32,643 - 376 376 - Total Capital Outlay 69,137 (16,519) 32,643 - 376 376 - TOTAL FUND EXPENDITURES $ 111,221 $ 160,080 $ 46,285 $ 275,000 $ 4,507 $ 250,452 $ 50,000 Draft 3.30.22
39 City of Live Oak
Fund 18
Department 1800 - Sidewalk Improvement
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4169 Interest Earnings $ 273 $ 273 $ 7 $ 100 $ 13 $ 13 $ - TOTAL FUND REVENUES $ 273 $ 273 $ 7 $ 100 $ 13 $ 13 $ -

EXPENDITURES
5705 Capital Projects $ - $ - $ 17,500 $ 17,500 $ - $ - $ - Total Capital Outlay - - 17,500 17,500 - - -
TOTAL FUND EXPENDITURES $ - $ - $ 17,500 $ 17,500 $ - $ - $ - Draft 3.30.22
40 City of Live Oak
Fund 20
Department 2000 - Street Lighting
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4703 Assessments $ 54,832 $ 54,959 $ 56,229 $ - $ 1,016 $ 1,016 $ 54,464 4157 Caltrans Reimbursement 1,775 1,627 1,331 1,500 887 - - 4169 Interest Earnings 1,850 1,686 40 500 88 - -
Total Revenues $ 58,457 $ 58,272 $ 57,600 $ 2,000 $ 1,991 $ 1,016 $ 54,464

EXPENDITURES
5339 Utilities $ 51,978 $ 44,259 $ 41,281 $ 55,000 $ 29,036 $ 43,554 $ 55,000 Total Services and Supplies 51,978 44,259 41,281 55,000 29,036 43,554 55,000 5903 Legal Cost Transfer 400 1,155 1,201 - - - 2,400
5905 Finance Cost Transfer 800 2,469 2,601 - - - 3,200
5909 General Govt Transfer 500 2,799 2,878 - - - 3,200
Total Interfund Transfers 1,700 6,423 6,680 - - - 8,800 Total Expenditures $ 53,678 $ 50,682 $ 47,961 $ 55,000 $ 29,036 $ 43,554 $ 63,800 Draft 3.30.22
41 City of Live Oak
Fund 21
Department 2100 - CFD 92-1 Mello Roos
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4701 Mello Roos CFD 92-1 $ 132,930 129,020 $ 129,033 $ - $ 2,738 $ 2,738 $ 129,739 4301 Interfund Transfer - - 45,000 - - - -
4169 Interest Earnings 2,997 2,471 (175) 500 70 - -
TOTAL FUND REVENUES $ 135,927 $ 131,491 $ 173,858 $ 500 $ 2,808 $ 2,738 $ 129,739

EXPENDITURES
5341 Professional Services $ 6,261 $ 6,490 $ 6,601 $ 7,000 $ 4,946 $ 7,419 $ 7,500 5353 Special Dept Expense 90,128 83,564 86,581 80,000 - - 86,900 Pass thru to Live Oak Unified (66%)
Total Services and Supplies 96,389 90,054 93,182 87,000 4,946 7,419 94,400 5903 Legal Cost Transfer 1,199 433 501 500 406 500 500
5905 Finance Cost Transfer 2,299 971 1,001 1,000 9,112 100 1,000 5909 General Govt Transfer 1,499 1,099 1,191 1,200 1,094 1,200 1,200 5913 Public Safety Transfer 53,000 53,000 54,000 - - 54,000 54,000 Total Interfund Transfers 57,997 55,503 56,693 2,700 10,612 55,800 56,700 TOTAL FUND EXPENDITURES $ 154,386 $ 145,557 $ 149,875 $ 89,700 $ 15,558 $ 63,219 $ 151,100 Draft 3.30.22
42 City of Live Oak
Fund 22
Department 2200 - Fire Assessment
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4703 Assessment $ 121,582 $ 120,579 $ 132,992 $ - $ 2,032 $ 2,032 $ 131,680 4169 Interest Earnings 28 732 (274) 200 - - -
TOTAL FUND REVENUES $ 121,610 $ 121,311 $ 132,718 $ 200 $ 2,032 $ 2,032 $ 131,680

EXPENDITURES
5903 Legal Cost Transfer 1,120 794 800 - - - 800
5905 Finance Cost Transfer 2,100 1,676 1,699 - - - 1,700 5909 General Govt Transfer 1,399 1,897 1,887 - - - 1,900 5913 Public Safety Transfer 112,100 113,100 163,000 - - - 109,800 Total Interfund Transfers 116,719 117,467 167,386 - - - 114,200 TOTAL FUND EXPENDITURES $ 116,719 $ 117,467 $ 167,386 $ - $ - $ - $ 114,200 Budget Recap Actual Actual Adopted Actuals Actuals Proposed Expenditures Expenditures Budget Thru 5-13-21 Thru 6-30-21 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2020-21 FY 2020-21 FY 2020-21 FY 2021-22 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ -
Draft 3.30.22
43 City of Live Oak
Fund 23
Department 2300 - Fire CFD 2004-1 Mello Roos
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4709 Fire Assessment $ 97,906 $ 106,881 $ 115,073 $ - $ 282 $ 300 $ 114,855 4170 Interest Earnings - 459 (199) - 19 20 -
TOTAL FUND REVENUES $ 97,906 $ 107,340 $ 114,874 $ - $ 302 $ 320 $ 114,855

EXPENDITURES
5903 Legal Cost Transfer 959 505 599 385 313 - 600
5905 Finance Cost Transfer 1,799 1,148 1,199 1,365 1,245 - 1,200 5909 General Govt Transfer 1,200 1,301 1,390 1,044 953 - 1,400 5913 Public Safety Transfer 93,100 92,800 92,800 - - - 125,000 Total Interfund Transfers 97,058 95,754 95,988 2,794 2,511 - 128,200 TOTAL FUND EXPENDITURES $ 97,058 $ 95,754 $ 95,988 $ 2,794 $ 2,511 $ - $ 128,200 Budget Recap Actual Actual Adopted Actuals Actuals Proposed Draft 3.30.22
44 City of Live Oak
Fund 24
Dept 2400 - Police CFD 2004-1 Mello Roos
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4711 Police Assessment $ 265,516 $ 289,855 $ 312,073 $ - $ 766 $ 775 $ 311,482 4169 Interest Earnings - 1,252 (547) - 16 25 -
TOTAL FUND REVENUES $ 265,516 $ 291,107 $ 311,526 $ - $ 781 $ 800 $ 311,482

EXPENDITURES
5341 Professional Services $ 10,175 $ 10,439 $ 20,560 $ 13,000 $ 8,070 $ 12,105 $ 13,000 Total Services and Supplies 10,175 10,439 20,560 13,000 8,070 12,105 13,000 5903 Legal Cost Transfer 2,560 1,877 1,899 1,900 1,538 1,900 1,900 5905 Finance Cost Transfer 4,901 3,969 4,000 4,000 3,652 4,000 4,000 5909 General Govt Transfer 3,299 4,600 4,568 4,600 4,198 4,600 4,600 5913 Public Safety Transfer 235,000 248,800 278,800 - - - 294,000 Total Interfund Transfers 245,760 259,246 289,267 10,500 9,388 10,500 304,500 TOTAL FUND EXPENDITURES $ 255,935 $ 269,685 $ 309,827 $ 23,500 $ 17,458 $ 22,605 $ 317,500 Draft 3.30.22
45 City of Live Oak
Fund 25
Dept 2500-Animal Services CFD 2004-1 Mello Roos
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4713 Animal Control Assessment $ 15,431 $ 16,845 $ 18,137 $ - $ 45 $ 50 $ 18,103 4169 Interest Earnings - 78 (33) - 3 3 -
TOTAL FUND REVENUES $ 15,431 $ 16,923 $ 18,103 $ - $ 47 $ 53 $ 18,103

EXPENDITURES
5903 Legal Cost Transfer $ 158 $ 72 $ 102 $ 100 $ 81 $ 100 $ 100 5905 Finance Cost Transfer 299 177 200 200 183 200 200
5909 General Govt Transfer 199 200 201 200 182 200 200
5913 Public Safety Transfer 8,500 15,200 15,200 - - - 21,000 Total Interfund Transfers 9,156 15,649 15,703 500 446 500 21,500 TOTAL FUND EXPENDITURES $ 9,156 $ 15,649 $ 15,703 $ 500 $ 446 $ 500 $ 21,500 Draft 3.30.22
46 City of Live Oak
Fund 26
Dept 2600 - Street Lighting CFD 2004-1 Mello Roos
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4715 Street Light Assessment $ 15,963 $ 17,426 $ 18,762 $ - $ 46 $ 46 $ 18,726 4169 Interest Earnings 11 - - - - - -
TOTAL FUND REVENUES $ 15,974 $ 17,426 $ 18,762 $ - $ 46 $ 46 $ 18,726

EXPENDITURES
5339 Utilities $ 30,795 $ 25,655 $ 25,717 $ 26,000 $ 12,799 $ 26,000 $ 26,000 Total Services and Supplies 30,795 25,655 25,717 26,000 12,799 26,000 26,000 5903 Legal Cost Transfer 241 214 300 - - - -
5905 Finance Cost Transfer 500 529 601 - - - -
5909 General Govt Transfer 300 601 596 - - - -
Total Interfund Transfers 1,041 1,344 1,497 - - - -
TOTAL FUND EXPENDITURES $ 31,836 $ 26,999 $ 27,214 $ 26,000 $ 12,799 $ 26,000 $ 26,000 Draft 3.30.22
47 City of Live Oak
Fund 27
Dept 2700-Parks/Rec /Pool CFD 2004-1 Mello Roos
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4717 Parks/Rec/Pool Assessment $ 121,318 $ 131,298 $ 143,731 $ - $ 350 $ 350 $ 143,459 4169 Interest Earnings 39 580 (215) 100 38 - -
TOTAL FUND REVENUES $ 121,357 $ 131,878 $ 143,516 $ 100 $ 388 $ 350 $ 143,459

EXPENDITURES
5339 Utilities $ 12,740 $ 1,381 $ 1,316 $ 1,400 $ 2,825 $ 4,237 $ 4,500 5353 Special Dept Expense 6,800 - - 5,000 - - -
5341 Professional Services 7,249 6,520 6,400 7,000 4,710 7,065 7,100 Total Services and Supplies 26,789 7,901 7,716 13,400 7,535 11,302 11,600 5903 Legal Cost Transfer 1,280 793 800 800 648 800 800
5905 Finance Cost Transfer 2,404 1,764 1,800 1,800 1,643 1,800 1,800 5909 General Govt Transfer 1,704 2,101 2,083 2,100 1,916 2,100 2,100 5911 Parks/Rec/Pool Transfer 103,500 98,600 98,600 - - - 165,000 Total Interfund Transfers 108,888 103,258 103,283 4,700 4,207 4,700 169,700 TOTAL FUND EXPENDITURES $ 135,677 $ 111,159 $ 110,999 $ 18,100 $ 11,742 $ 16,002 $ 181,300 Draft 3.30.22
48 City of Live Oak
Fund 28
Dept 2800-Storm Drainage CFD 2004-1 Mello Roos
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4719 Storm Drainage Assessment $ 15,963 $ 17,276 $ 18,912 $ - $ 46 $ 46 $ 18,876 4169 Interest Earnings 2,085 1,943 77 300 106
TOTAL FUND REVENUES $ 18,048 $ 19,219 $ 18,989 $ 300 $ 152 $ 46 $ 18,876

EXPENDITURES
5311 Repair & Maintenance $ 3,540 $ 1,354 $ 354 $ 2,000 $ 909 $ 1,000 $ 1,000 5337 Licenses & Permits 461 461 461 600 1,224 1,500 1,500 5339 Utilities 1,525 1,193 2,448 1,200 293 1,200 1,200
5341 Professional Services - 675 700 700 689 700 700
Total Services and Supplies 5,526 3,683 3,962 4,500 3,116 4,400 4,400 5705 Capital Projects - - - 110,000 - - -
Total Capital Outlay - - - 110,000 - - -
5903 Legal Cost Transfer 321 74 102 100 81 - 300
5905 Finance Cost Transfer 601 89 101 100 95 - 600
5909 General Govt Transfer 404 101 100 100 92 - 400
Total Interfund Transfers 1,326 264 303 300 268 - 1,300 TOTAL FUND EXPENDITURES $ 6,852 $ 3,947 $ 4,265 $ 114,800 $ 3,384 $ 4,400 $ 5,700 Draft 3.30.22
49 City of Live Oak
Fund 30
Dept 3000 - Parks & Recreation - Parks AB1600
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4705 Impact Fees $ - $ 112,353 $ 201,058 $ 217,296 $ 155,347 $ 233,020 $ 114,114 4169 Interest Earnings 771 1,860 475 - 254 500 -
TOTAL FUND REVENUES $ 771 $ 114,213 $ 201,533 $ 217,296 $ 155,601 $ 233,520 $ 114,114

EXPENDITURES
5703 Vehicles & Equipment $ - $ - $ 27,252 $ - $ - $ - $ - 5705 Capital Projects - - (540) 330,000 27,925 27,925 27,000 Skate Park Fencing
2 Shade Structures
Total Capital Outlay - - 26,712 330,000 27,925 27,925 27,000 TOTAL FUND EXPENDITURES $ - $ - $ 26,712 $ 330,000 $ 27,925 $ 27,925 $ 27,000 Draft 3.30.22
50 City of Live Oak
Fund 31
Dept 3100-Community Center AB1600
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4705 Impact Fees $ 3,219 $ 27,636 $ 49,432 $ 53,424 $ 38,184 $ 57,276 $ 37,002 4169 Interest Earnings 469 3,477 202 500 209 500 -
TOTAL FUND REVENUES $ 3,688 $ 31,113 $ 49,634 $ 53,924 $ 38,393 $ 57,776 $ 37,002

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ 280,000 $ - $ - $ 75,000 $35K trash enclosure community building
Total Capital Outlay - - - 280,000 - - 75,000
TOTAL FUND EXPENDITURES $ - $ - $ - $ 280,000 $ - $ - $ 75,000 5705 Cash available for projects
AB1600 Impact fees can only be used for new or expanded facilities Draft 3.30.22
51 City of Live Oak
Fund 32
Dept 3200-Gov't Services - Public Works AB1600
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4705 Impact Fees $ - $ 20,475 $ 36,630 $ 39,588 $ 28,375 $ 42,563 $ 27,426 4169 Interest Earnings 199 390 90 150 55 - -
TOTAL FUND REVENUES $ 199 $ 20,865 $ 36,720 $ 39,738 $ 28,430 $ 42,563 $ 27,426

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ 60,000 $ - $ - $ -
Total Capital Outlay - - - 60,000 - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ 60,000 $ - $ - $ - Draft 3.30.22
52 City of Live Oak
Fund 33
Dept 3300 - Gov't Services - General Gov't AB1600
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4705 Impact Fees $ - $ 35,847 $ 64,158 $ 69,300 $ 49,919 $ 74,879 $ 48,006 4169 Interest Earnings 5,901 5,468 286 1,000 313 500 500 TOTAL FUND REVENUES $ 5,901 $ 41,315 $ 64,444 $ 70,300 $ 50,233 $ 75,379 $ 48,506

EXPENDITURES
5341 Professional Services $ - $ 946 $ 2,193 $ 5,000 $ 700 $ - $ - Total Services and Supplies - 946 2,193 5,000 700 - -
5705 Capital Projects - - - 420,000 - - 75,000
$35K trash enclosure City Hall
Total Capital Outlay - - - 420,000 - - 75,000
TOTAL FUND EXPENDITURES $ - $ 946 $ 2,193 $ 425,000 $ 700 $ - $ 75,000 Draft 3.30.22
53 City of Live Oak
Fund 34
Department 3400 - Public Safety - Police AB1600
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4705 Impact Fees $ - $ 19,623 $ 35,150 $ 38,000 $ 27,195 $ 40,793 $ 26,300 4169 Interest Earnings 2,723 2,557 146 500 153 200 200
TOTAL FUND REVENUES $ 2,723 $ 22,180 $ 35,296 $ 38,500 $ 27,348 $ 40,993 $ 26,500

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ 200,000 $ - $ - $ - Total Capital Outlay - - - 200,000 - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ 200,000 $ - $ - $ - Draft 3.30.22
54 City of Live Oak
Fund 35
Dept 3500 - Public Safety - Fire AB1600
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4705 Impact Fees $ - $ 54,351 $ 97,310 $ 105,160 $ 75,323 $ 112,984 $ 55,230 4767 Miscellaneous Income - 1,442 - - - - -
4169 Interest Earnings 1,489 2,091 7,192 500 196 200 -
TOTAL FUND REVENUES $ 1,489 $ 57,884 $ 104,502 $ 105,660 $ 75,519 $ 113,184 $ 55,230

EXPENDITURES
5705 Capital Projects $ - $ 10,000 $ - $ 230,000 $ - $ - $ - Total Capital Outlay - 10,000 - 230,000 - - -
TOTAL FUND EXPENDITURES $ - $ 10,000 $ - $ 230,000 $ - $ - $ - Draft 3.30.22
55 City of Live Oak
Fund 36
Dept 3600 Roads/Signals AB1600
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4705 Impact Fees $ - $ 105,930 $ 173,604 $ 187,500 $ 148,782 $ 223,173 $ 126,000 4169 Interest Earnings 3,333 1,986 408 600 196 - -
TOTAL FUND REVENUES $ 3,333 $ 107,916 $ 174,012 $ 188,100 $ 148,978 $ 223,173 $ 126,000

EXPENDITURES
5341 Professional Services $ - $ - $ - $ 5,000 $ - $ - $ - 5705 Capital Projects - - 128,073 290,000 - - 290,000
Cola St / HWY 99 Signal
Total Capital Outlay - - 128,073 295,000 - - 290,000
TOTAL FUND EXPENDITURES $ - $ - $ 128,073 $ 295,000 $ - $ - $ 290,000 Draft 3.30.22
56 City of Live Oak
Fund 39
Department 3900 - Flood Control AB1600
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4169 Interest Earnings $ 37 $ 32 $ 1 $ - $ 1 $ - $ -
TOTAL FUND REVENUES $ 37 $ 32 $ 1 $ - $ 1 $ - $ -

EXPENDITURES
5705 Capital Projects $ - $ - $ 2,000 $ 2,000 $ - $ - $ - Total Capital Outlay - - 2,000 2,000 - - -
TOTAL FUND EXPENDITURES $ - $ - $ 2,000 $ 2,000 $ - $ - $ - Draft 3.30.22
57 City of Live Oak
Fund 50
Department 5000 - Water Connection Fees
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4403 Connection Fees $ 109,333 $ 121,653 $ 428,682 $ 463,294 $ 290,758 $ 360,000 $ 345,000 4169 Interest Earnings 6,296 7,137 1,126 2,575 492 500 - TOTAL FUND REVENUES $ 115,629 $ 128,790 $ 429,808 $ 465,869 $ 291,250 $ 360,500 $ 345,000

EXPENDITURES
5705 Capital Projects $ - $ - $ 449,000 $ - $ - $ -
Total Capital Outlay - - - 449,000 - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ 449,000 $ - $ - $ - Draft 3.30.22
58 City of Live Oak
Fund 51
Department 5100 - Sewer Connection Fees
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4403 Connection Fees $ 89,628 $ 144,228 $ 508,232 $ 549,000 $ 295,668 $ 379,000 $ 408,000 4169 Interest Earnings 1,519 2,789 1,181 1,000 610 - -
TOTAL FUND REVENUES $ 91,147 $ 147,017 $ 509,413 $ 550,000 $ 296,278 $ 379,000 $ 408,000

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ 692,000 $ - $ - $ - Total Capital Outlay - - - 692,000 - - -
TOTAL FUND EXPENPENDITURES $ - $ - $ - $ 692,000 $ - $ - $ - 5705 Cash available for projects
Draft 3.30.22
59 City of Live Oak
Fund 52
Dept 5200 - Storm Drain Connection Fees
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4403 Connection Fees $ 29,702 $ 62,916 $ 221,704 $ 239,610 $ 154,421 $ 190,000 $ 177,000 4167 Miscellaneous Income - 1,995 - - -
4169 Interest Earnings 1,094 188 7,407 500 244
TOTAL FUND REVENUES $ 30,796 $ 65,099 $ 229,111 $ 240,110 $ 154,665 $ 190,000 $ 177,000

EXPENDITURES
5705 Capital Projects $ 121,339 $ - $ - $ 100,000 $ - $ - $ - Total Capital Outlay 121,339 - - 100,000 - - -
TOTAL FUND EXPENDITURES $ 121,339 $ - $ - $ 100,000 $ - $ - $ - Draft 3.30.22
60 City of Live Oak
Fund 90
Dept 9000 - CDBG Housing Rehab Program Income
- - Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4901 89-STBG-351 Program Income $ - $ - $ 5,000 $ 6,000 $ - $ - $ - 4902 91-STBG-531 Program Income - 10,000 - - 17,830 - - 4903 94-STBG-804 Program Income 22,059 22,122 - 50,000 - - - 4906 99-STBG-1371 Program Income 859 859 20,642 30,000 408 - - 4951 98-EDBG-609 Program Income 9,404 4,672 4,233 3,500 57,151 - - 4907 02-STBG-1710 Program Income - - - - 75,529 175,000 - 49XX Program Income - - - - - - 35,000
4169 Interest Earnings 1,396 1,573 56 500 50 - -
TOTAL FUND REVENUES $ 33,718 $ 39,226 $ 29,930 $ 90,000 $ 150,968 $ 175,000 $ 35,000 ACFR

EXPENDITURES
6001 General Administration $ 4,592 $ 19,025 $ 981 $ 3,000 $ 308 $ 3,000 $ 3,000 6003 Activity Delivery - 92,124 - 85,000 - - -
TOTAL FUND EXPENDITURES $ 4,592 $ 111,149 $ 981 $ 88,000 $ 308 $ 3,000 $ 3,000 Draft 3.30.22
61 City of Live Oak
Fund 92
Department 9200 - HOME Program Income
Actual Adopted Actuals Proposed
Actual Actual Expenditures Budget Thru 3-7-2021 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 FY 2022-23

REVENUES
4972 97-HOME Program Income $ 5,380 $ - $ 7,078 $ 2,200 $ 70,956 $ 70,956 $ - 4975 06-HOME-Program Income - - - 90,000 25,000 25,000 - 4979 HOME-9274 Program Income - 400 - - - - -
49XX Program Income - 35,000
4169 Interest Earnings - 13,894 (3,772) 1,000 60 1,000 - TOTAL FUND REVENUES $ 5,380 $ 14,294 $ 3,306 $ 93,200 $ 96,016 $ 96,956 $ 35,000

EXPENDITURES
6001 General Administration $ 10,496 $ 9,942 $ 2,756 $ 10,000 $ 19 $ 20 $ - 6003 Activity Delivery - 1,491 - - - - -
6005 Housing Rehabilitation - - 120,036 - - - -
6010 Eligible Housing Activities - 214,665 - 80,000 - - - TOTAL FUND EXPENDITURES $ 10,496 $ 226,098 $ 122,792 $ 90,000 $ 19 $ 20 $ - 6010 For City designated housing activities
Draft 3.30.22
62

Live Oak City CouncilMarch 30, 2022

Live Oak City Council
March 30, 2022