LIVE OAK CITY COUNCIL AGENDA – MAY 18, 2022
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.
• 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. o Members of the public can access the Zoom webinar as follows:
▪ Join by Electronic Device:
https://us02web.zoom.us/j/87924100500
▪ Join by Phone:
1-669-900-6833 or 1-833-548-0282 (Toll Free)
Webinar ID: 879 2410 0500
LIVE OAK
CITY COUNCIL
REGULAR MEETING AGENDA
AMENDMENT
MAY 18, 2022
6:00 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 – MAY 18, 2022
• 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/87924100500
▪ 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: 879 2410 0500
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]. Comments will be distributed to Council prior to the meeting and attached to the minutes. Please note that emailed comments will NOT be read aloud by staff during the meeting. o eComment Feature: Comments from the public on agenda items will be accepted until 1:00 pm on the date of the meeting, via the eComment feature at
https://liveoakca.granicus.com/ViewPublisher.php?view_id=1. Comments will be distributed to Council prior to the meeting and attached to the minutes. Please note that eCcomments will NOT be read aloud by staff during the meeting.
2 LIVE OAK CITY COUNCIL AGENDA – MAY 18, 2022
CALL TO ORDER
ROLL CALL
PLEDGE OF ALLEGIANCE AND INVOCATION
CORRECTIONS AND/OR CHANGES TO THE AGENDA BY CITY MANAGER ONLY
PUBLIC COMMENT
Any person wishing to address the City Council on general jurisdictional matters or consent calendar items 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.
CONSENT ITEMS
Consent Calendar is passed by one motion with exceptions and separate votes as noted.
1. City Council Meeting Minutes
Recommendation: Approve the May 4, 2022 City Council Regular Meeting minutes. (Clarissa Menchaca, City Clerk)
2. Reappointment to the Regional Housing Authority Board of Commissioners Recommendation: Reappoint Suzanne Gallaty to the Regional Housing Authority Board of Commissioners as Tenant Commissioner, with a term ending April 6, 2024. (Clarissa Menchaca, City Clerk)
BUSINESS ITEMS
3. Introduction of an Ordinance of the City of Live Oak, California, Amending and Repealing Portions of the Live Oak Municipal Code Concerning City Officers’ Compensation Recommendation: Introduce and conduct the first reading, by title only, of the ordinance increasing City Council compensation to $656.37 per month, per member of the City Council. (Nicole Rosser, City Attorney)
4. Adoption of City Budget for Fiscal Year (FY) 2022-23 Recommendation: 1) Adopt resolution adopting the FY 2022-23 Annual Budget; and 2) Adopt resolution adopting the FY 2022-23 Appropriations (GANN) Limit. (James Ramsey, Finance Director)
ITEMS REMOVED FROM THE CONSENT AGENDA FOR COUNCIL CONSIDERATION AND ACTION
UPDATES AND ANNOUNCEMENTS FROM THE CITY ATTORNEY AND CITY MANAGER
COUNCILMEMBER COMMENTS (WRITTEN ONLY)
ADJOURNMENT
3 City of Live Oak
Report to City Council
Meeting Date: May 18, 2022
Title: City Council Meeting Minutes
Contact Information: Clarissa Menchaca, City Clerk
Recommendation: Approve the May 4, 2022 City Council Regular Meeting minutes.
Attachments:
Minutes
Public Comment - Dale Carlson
Public Comment - Marcus Prasad
4 LIVE OAK CITY COUNCIL MINUTES – MAY 4, 2022
CALL TO ORDER
Meeting called to order by Mayor Santana at Live Oak City Council Chambers, 9955 Live Oak Boulevard, Live Oak, CA at 6:31 pm.
ROLL CALL
Present: Councilmembers Thiara, Ghag, Chapdelaine, Vice Mayor Woten, and Mayor Santana
PLEDGE OF ALLEGIANCE AND INVOCATION
Councilmember Thiara led the Pledge of Allegiance. Councilmember Ghag delivered the invocation.
CORRECTIONS AND/OR CHANGES TO THE AGENDA BY CITY MANAGER ONLY There were no corrections and/or changes to the agenda.
PUBLIC COMMENT
The following members of the public submitted a public comment: Dale Carlson and Marcus Prasad.
CONSENT ITEMS
Consent Calendar is passed by one motion with exceptions and separate votes as noted.
MOTION: APPROVE THE CONSENT AGENDA.
(MOTION: GHAG; SECOND: SANTANA)
VOTE: MOTION PASSED UNANIMOUSLY
1. City Council Meeting Minutes
Clarissa Menchaca, City Clerk
Council Action: April 20, 2022, City Council Regular Meeting minutes approved.
2. Sutter County Planning Commission Appointment
Kevin Valente, Planning Director
Council Action: Appointment of Live Oak Planning Commissioner Jerry Stewart to the Sutter County Planning Commission approved.
LIVE OAK
CITY COUNCIL
REGULAR MEETING AGENDA
MAY 4, 2022
6:00 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
5 LIVE OAK CITY COUNCIL MINUTES – MAY 4, 2022
BUSINESS ITEMS
3. Sutter County Planning Commissioner Confirmation
Kevin Valente, Planning Director
Kevin Valente, Planning Director, provided a report for the Council.
Public Comment was opened and closed without any speakers.
MOTION: CONFIRM THE APPOINTMENT OF SUTTER COUNTY PLANNING COMMISSIONER CHRISTINE IVORY TO THE LIVE OAK PLANNING COMMISSION.
(MOTION: THIARA; SECOND: SANTANA)
VOTE: MOTION PASSED UNANIMOUSLY
DISCUSSION ITEMS
4. Silver Oaks Subdivision Reclamation District Agricultural Drain (RD 777) Kevin Valente, Planning Director
Kevin Valente, Planning Director, provided a report for the Council.
John Ochipinti, Aztec Real Estate and Developer’s Inc., addressed questions from the Council.
Public Comment was opened and closed without any speakers.
Council Action: Provided direction to staff regarding the Silver Oaks Subdivision and RD 777.
ITEMS REMOVED FROM THE CONSENT AGENDA FOR COUNCIL CONSIDERATION AND ACTION There were no items removed from the Consent Agenda for Council consideration and action.
RECESS
Recessed as the Live Oak City Council and convened as the Successor Agency. 6 LIVE OAK CITY COUNCIL MINUTES – MAY 4, 2022
SUCCESSOR AGENCY
REGULAR MEETING AGENDA
MAY 4, 2022
CALL TO ORDER
Meeting called to order by Mayor Santana at Live Oak City Council Chambers, 9955 Live Oak Boulevard, Live Oak, CA at 8:03 pm.
ROLL CALL
Present: Councilmembers Thiara, Ghag, Chapdelaine, Vice Mayor Woten, and Mayor Santana
PUBLIC COMMENT
Public Comment was opened and closed without any speakers.
BUSINESS ITEMS
1. Resolution of the Successor Agency to the Redevelopment Agency of the City of Live Oak in the Matter of Approving a Request to Formally Dissolve the Successor Agency Nicole Rosser, City Attorney
Jared Hastey, Assistant City Attorney, provided a report for the Council.
Public Comment was opened and closed without any speakers.
MOTION: ADOPT RESOLUTION REQUESTING FORMAL DISSOLUTION OF THE SUCCESSOR AGENCY BY THE OVERSIGHT BOARD.
(MOTION: GHAG; SECOND: THIARA)
VOTE: MOTION PASSED UNANIMOUSLY
Reference Resolution No. 01-2022.
ADJOURNMENT
Adjourned as the Successor Agency and reconvened as the Live Oak City Council.
UPDATES AND ANNOUNCEMENTS FROM THE CITY ATTORNEY AND CITY MANAGER Jared Hastey, Assistant City Attorney, addressed teleconferencing options for public meetings no longer being a requirement due to the expiration of the Governor’s executive order.
Aaron Palmer, City Manager, informed the issue with the kiddie pool has been resolved, and the pool will open on Memorial Day weekend. Mr. Palmer highlighted enrollments for swim lessons opened this week. 7 LIVE OAK CITY COUNCIL MINUTES – MAY 4, 2022
COUNCILMEMBER COMMENTS (WRITTEN ONLY)
There were no councilmember comments.
ADJOURNMENT
Adjourned the meeting at 8:12pm in memory of Joe Aguilar. 8 Council Meeting Comment May 4, 2022
Good Evening City Council and Staff,
From: Dale Carlson
I appreciate the council letting me send my comments in via email to be read aloud. I am just a concerned citizen with substantial knowledge of Live Oaks infrastructure. Council members make important decisions that impact our quality of life, and it is my civic duty to share my knowledge of deficiencies that effect public safety, city infrastructure, and budget planning.
There are approximately forty items I have documented over the years that need attention now and items that need to be budgeted in the future.
I am positive if you talk to the Public Works Director again, he will agree I am not giving misinformation. I met with him every morning and documented our daily work and discussions, to make sure he had first-hand knowledge of the infrastructure issues we found, and the work we were doing daily. If I had a task on my daily planner he did not approve of, we simply did not do it, and worked as directed; however, I still documented it, as it was noteworthy to me as a conscientious city employee. I tried avoiding complaints by preemptively taking care of issues while transitioning from one area of the city to another, and not waiting for residents to call in a complaint. Customer service is extremely important to city residents.
You may be correct in stating I am confused sometimes, as I am a senior citizen, but I do not believe I am confused about city and county responsibilities. I previously verified with Sutter County Sign Maintenance Supervisor, that the two speed reduction warning signs prior to River Valley Care Center are the city’s responsibility since they warn of the city-imposed speed reduction. This senior care facility has employees, visitors and commercial traffic entering and exiting. With the steep approaches in the parking lot, it is not an easy area to exit and get on Larkin Road quickly, therefore through traffic needs to slow down from 55 MPH to 35 MPH by the time they reach the facility. Has someone from the city called Sutter County to verify the sign maintenance supervisor possibly gave me incorrect information? Council Member Ghag offered to contact me several times to discuss the issues but has not been allowed to.
Thank you
9 Marcus Prasad
ਸਰਦਾਰ ਮਾਰਕਸ ਪ੍ਰਸਾਦ
ੴ ਸ੍ਰੀ ਵਾਹਿਗੁਰੂਜੀ ਕੀ ਫਹਿਿ
Marcus Prasad ਸ੍ਰਦਾਰ ਮਾਰਕਸ੍ ਪ੍ਰਸ੍ਾਦ
Live Oak CA ਲਾਈਵ ਓਕ, CA
TO: Mayor Santana, Vice-Mayor Woten, Council Members: Ghag, Thiara, Chapdelaine.
FROM: Marcus Prasad Ji
DATE: May 04, 2022
SUBJECT: Public Comment- General
Waheguru Ji Ka Khalsa Waheguru ji Ki Fateh
Good Evening Madam Mayor and Council. My Name is Marcus Prasad.
I am representing and speaking on behalf of the Live Oak Sikh Community today in recognizing the declaration of Sikh independence dated April 29, 1986. On that auspicious day Sikhs called a large mass gathering of over 100,000 people and democratically passed resolutions for all nations and countries to recognize the Sikh nation of Khalistan. Resonating on those same ideals, the American wealthy landowners such as George Washington demanded their ‘freedoms’ from the United Kingdom in 1776. Per UN Human Rights Committee Article 1 - I quote – “ All peoples have the right of self-determination. By virtue of that right they freely determine their political status and freely pursue their economic, social and cultural development. "
Recently, the US state of Connecticut has passed a resolution recognizing April 29th as SIKH INDEPENDANCE DAY and several Californian cities such as Fresno, Bakersfield, Lathrop, Selma also have passed similar resolutions in the past. I call upon Live Oak’s community leaders and councilmembers to pass a similar resolution in support of their Punjabi Sikh constituents who make up a large voting population in Live Oak.
I real quickly wanted to share some COVID data from our state. As of May 3rd, the average number of new COVID cases in California is 4,812 daily; 13 average deaths a day from COVID, and a 3.2% positivity rate for COVID tests. We thank those who are on the frontlines fighting COVID-19 and hope that the city will form a Public Health and Policy Committee.
I wanted to finish my comment in regards to the Bike Trail which I believe runs on O street between Pennington Rd and Kola St. I’m very much in support of bike trails, but we are a city of almost 10,000 residents now. This short trail is not enough to fill our appetite. I would propose that the city councilmembers work with the Planning Commission and discuss extending the Bike Trail down Pennington Rd using capital project funds specifically Fund 1400 where $1,094,000.00 is allocated towards the Pennington West Project. Thank you for taking time to listen to the concerns of Live Oak residents.
In Guru Nanak’s Name - I wish for the good of all Humanity, Sat Sri Akal!! -Marcus Prasad
May 04, 2022
10 City of Live Oak
Report to City Council
Meeting Date: May 18, 2022
Title: Reappointment to the Regional Housing Authority (RHA) Board of Commissioners
Contact Information: Clarissa Menchaca, City Clerk
Location: Citywide
Background: Pursuant to the RHA bylaws, one tenant commissioner of the RHA shall be appointed jointly by the governing bodies of the Cities of Live Oak, Colusa, and Yuba City and the Board of Supervisors of the Counties of Sutter, Yuba, Colusa, and Nevada upon the recommendation of the RHA Board of Commissioner. At the April 6, 2022 regular meeting of the RHA Board of Commissioners, it was approved to recommend Suzanne Gallaty for reappointment as the Tenant Commissioner. The RHA requests the Live Oak City Council reappoint Suzanne Gallaty as the Tenant Commissioner, with a term ending April 6, 2024. This position was advertised by the RHA and is also on the City of Live Oak's Local Appointments List found on the City Clerk's page.
Fiscal Impacts: None.
Recommendation: Reappoint Suzanne Gallaty to the RHA Board of Commissioners as Tenant Commissioner, with a term ending April 6, 2024.
Attachments:
Tenant Commissioner Appointment Letter
11 Regional Housing Authority is an equal opportunity employer and housing provider
April 11, 2022
City Council
City of Live Oak
9955 Live Oak Blvd.
Live Oak, CA 955953
RE: Tenant Commissioner Appointment
ƐƉĞƌƚŚĞLJůĂǁƐ͞dŚĞŽĂƌĚƐŚĂůůďĞĐŽŵƉŽƐĞĚŽĨƚǁŽŽŵŵŝƐƐŝŽŶĞƌƐĂƉƉŽŝŶƚĞĚďLJƚŚĞ'ŽǀĞƌŶŝŶŐ Body of the City of Yuba City; two Commissioners appointed by the Governing Body of the City of Live Oak; two Commissioners appointed by the Governing Body of the City of Colusa; two Commissioners appointed by the Sutter County Board of Supervisors; two Commissioners appointed by the Nevada County Board of Supervisors; two Commissioners appointed by the Yuba County Board of Supervisors; two Commissioners appointed by the Colusa County Board of Supervisors; and except as otherwise provided in section 34246.5 of the California Health & Safety Code, one Tenant Commissioner of the Housing Authority as appointed jointly by the Governing Bodies of the Cities of Live Oak, Colusa and Yuba City and the Board of Supervisors of the Counties of Sutter, Yuba, Colusa and Nevada upon the recommendation of the Housing Authority Board of Commissioners. The Member Governing Bodies ƐŚĂůůŶŽƚŝĨLJƚŚĞ^ĞĐƌĞƚĂƌLJŽĨƚŚĞ,ŽƵƐŝŶŐƵƚŚŽƌŝƚLJ͕ŝŶǁƌŝƚŝŶŐ͕ŽĨĂůůĂƉƉŽŝŶƚŵĞŶƚƐ͘͟ At the April 6, 2022 meeting of the Regional Housing Authority (RHA) Board of Commissioners it was approved to recommend Suzanne Gallaty to be re-appointed to the Tenant Commissioner position.
The Regional Housing Authority requests the City of Live Oak City Council appoint Suzanne Gallaty as Tenant Commissioner pursuant to the Bylaws and the Agreement Creating the Regional Housing Authority.
Sincerely,
Gustavo Becerra
Executive Director
12 City of Live Oak
Report to City Council
Meeting Date: May 18, 2022
Title: Introduction of an Ordinance of the City of Live Oak, California, Amending and Repealing Portions of the Live Oak Municipal Code Concerning City Officers' Compensation
Contact Information: Nicole Rosser, City Attorney
Background: Live Oak Municipal Code Section 2.08.030 was adopted pursuant to the Government Code to address City Council member compensation. The section authorizes the City Council to set its monthly compensation as allowed by State law. In 1966, the City Council established its monthly compensation and then amended it again in 1996, 1998, 2002, 2003, and 2006 until its present amount of $364.65.
Over the course of three meetings this year, the City Council considered increasing City Council compensation by ordinance and analyzed the pros and cons of each. Ultimately, the City Council directed the City Attorney to draft a Proposed Ordinance increasing City Council compensation to $656.37 per month, per member of the City Council.
Analysis: To increase compensation by ordinance, the City Council can designate a salary amount in an ordinance; however, the amount is limited by statute.
Government Code Section 36516(c) states:
"Compensation of council members may be increased beyond the amount provided in this section by an ordinance or by an amendment to an ordinance but the amount of the increase may not exceed an amount equal to 5 percent for each calendar year from the operative date of the last adjustment of the salary in effect when the ordinance or amendment is enacted. No salary ordinance shall be enacted or amended which provides for automatic future increases in salary." (Emphasis added.)
Any increase may not be compounded – it is one calculation based on the total number of years. (See Gov. Code Section 36516(a)(4)). Thus, since the City Council's salary is $364.65 and there has been no increase in 16 years, an ordinance could be adopted setting the salary at up to $656.37 per month.
Pursuant to City Council direction, the proposed ordinance would increase City Council compensation to $656.37 per councilmember, per month. This increase would take effect at the beginning of the new City Council term following the November 2022 election.
13 Fiscal Impacts: If approved, the increased City Council salaries would result in an additional $17,503.20 expense from the general fund annually, beginning in 2023.
Recommendation: Introduce and conduct the first reading, by title only, of the ordinance increasing City Council compensation to $656.37 per month, per member of the City Council.
Attachments:
Ordinance
14 Ordinance No. _____
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LIVE OAK AMENDING LIVE OAK MUNICIPAL CODE SECTION 2.08.030 ESTABLISHING CITY COUNCIL
SALARIES
The City Council of the City of Live Oak, State of California, does ordain as follows:
WHEREAS, California Government Code 36516 regulates the process by which a City Council may increase its salary; and
WHEREAS, the salary of the City Council, adopted in 2006 pursuant to Ordinance No. 494 is currently set at $364.65 per month, per member of the City Council;
WHEREAS, after review and discussion, the City Council has determined it appropriate to adjust salary ranges within the rate of increase as prescribed by California Government Code 36516; and
WHEREAS, pursuant to California Government Code 36516.5, the adjusted salary rate will not become effective until the seating of the City Council after the certification of the 2022 Live Oak election;
NOW, THEREFORE, BE IT ORDAINED, by the City Council of the City of Live Oak that Section 2.08.030 of the City of Live Oak Municipal Code is hereby amended as follows:
2.08.030 Salaries – Designated.
A. Incorporation of Recitals. The above recitals are true and correct and are incorporated herein by this reference.
B. City Council Compensation. Each member of the City Council shall receive, as salary, the sum of $656.37 per month, which shall be payable at the 15 same time and in the same manner as salaries are paid to other officers and employees of the City.
C. Effective Date. Payment of compensation at said established level shall commence upon certification of the results of the Live Oak election in the year 2022.
D. Certification and Publication. The City Clerk of the City of Live Oak shall certify to the adoption of this Ordinance and cause Publication to occur in a newspaper of general circulation and published and circulated in the City in a manner permitted under California Government Code Section 36933.
PASSED AND ADOPTED by the City Council of the City of Live Oak, on this ____ day of ________, 2022 by the following vote:
AYES:
NOES:
ABSENT:
NOT VOTING:
________________________________
NANCY SANTANA, Mayor
ATTEST:
________________________
CLARISSA MENCHACA, City Clerk
APPROVED AS TO FORM:
________________________
NICOLE ROSSER, City Attorney
16 City of Live Oak
Report to City Council
Meeting Date: May 18, 2022
Title: Adoption of City Budget for Fiscal Year (FY) 2022-23 Contact Information: James Ramsey, Finance Director
17 Background: On behalf of the City's management, attached you will find the Proposed Budget for FY 2022-23. The Budget totals $16.9 million of which $9.2 million is for operations and $7.6 million for capital projects. The Budget reflects the policies, goals, programs, and service priorities the City Council is committed to providing the residents of Live Oak.
Big projects slated for FY 2022-23 include:
* $1.1 million for a Pennington East
* $1.1 million for Pennington West
* $290,000 for Kola Street rehab
* $2,750,000 for "P" Street lift station
* $2,430,000 for the sewer plant solar project
* $200,000 for facility cameras
* $150,000 for a new backhoe
The operating portion of the budget for 2022-23 continues as a status quo budget. The budget contains a reclassification of a part-time position to a fulltime position, a maintenance worker associated with streets and sewer, and a building inspector. The budget also contains a reclassification of a management analyst to a financial services supervisor. We have also updated job descriptions for several positions. The operational budget works to strengthen staff work at improving and refining the city's facilities and community programs. We remain mindful of the need to use great care with the tax dollars entrusted to us. The General Fund portion of the budget shows expenditures exceeding revenues by $289,687 with the balance covered by cash reserves. The proposed General Fund spending is estimated at about $3.9 million for FY 2022-23 and we expect to be holding $4.0 million in cash reserves after concluding the upcoming year.
The largest General Fund expenditures continue in the areas of public safety.
Fire service costs began to level out in the prior year and for FY 2022 contains our fourth lease payment on our fire engine. This past year the City continued to experience budget savings on its police service contract with Sutter County. The savings occurred due to vacant police officer positions and the County is working to be fully staffed in the coming months.
Your management remains proud of the services offered to the residents of Live Oak by a small and dedicated workforce. Live Oak employees provide exemplary service on a daily basis. The accompanying pages summarize our projected revenue and expenditures for the various City of Live Oak funds that comprise the Budget. On behalf of our entire team, we are honored to serve the residents of the City of Live Oak and appreciate the ongoing support of the City Council.
Recommendation: 1) Adopt resolution adopting the FY 2022-23 Annual Budget; and 2) Adopt resolution adopting the FY 2022-23 Appropriations (GANN) Limit.
Attachments:
18 Resolution Appropriation Limit 2022-23
Appropriations Limit Support
Salary Schedules
Resolution Adopting Budget FY 2022-23
FY 2023 Proposed Budget
FY 2023 CIP Project Details
Aquatics Supervisor
Community Development - Building Inspector & Code Enforcement Officer I-II - 2022 Finance Services Supervisor
Recreation Leader I-II
19 1
Resolution No.
RESOLUTION OF THE CITY OF LIVE OAK, COUNTY OF SUTTER, STATE OF CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT FOR FISCAL YEAR 2022-23 PURSUANT TO ARTICLE XIIIB OF THE CALIFORNIA CONSTITUTION WHEREAS, Article XIIIB of the California Constitution provides that the total annual appropriation subject to limitation of each governmental agency, including this City, shall not exceed the appropriation limit of such entity of government for the prior year adjusted for changes in inflation and population, except as otherwise provided for in said Article XIIIB and implementing State statutes; and
WHEREAS, pursuant to Proposition 111, the said Article XIIIB has been modified and the City Council of the City of Live Oak may annually elect one of two options for each growth factor (the inflation growth and the population growth); and
WHEREAS, the City Council of the City of Live Oak has selected the change in Per Capita Personal Income and the growth of the City as the population factor; and
WHEREAS, the City Council of the City of Live Oak has calculated and determined that said appropriations limit for fiscal year 2022-23 be established in the amount of $6,388,681; and WHEREAS, the Finance Director has made available to the public, the documentation used in the determination of the appropriations limit.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Live Oak determines that an appropriations limit in said amount is $6,388,681 and the same is hereby established for said fiscal year 2022-23.
LET IT BE FURTHER RESOLVED by the City Council of the City of Live Oak determines that the appropriations subject to the appropriations limit are estimated at $4,867,329, which is below the limit by $1,521,352 for fiscal year 2022-
23. PASSED AND ADOPTED by the City Council of the City of Live Oak this 18th day of May, 2022, by the following vote:
AYES:
NOES:
ABSENT:
NOT VOTING:
APPROVED:
Nancy Santana, Mayor
ATTEST:
Clarissa Menchaca, City Clerk
20 FY 2021-22 Appropriations Limit 5,811,756 $
Change in Per Capita Personal Income 7.55%
Per Capita converted to a Ratio 1.0755
Change in Live Oak Population 2.21%
Population converted to a Ratio 1.0221
Calculation of Factor (1.0755 x 1.0221) 1.0993
FY 2022-23 Appropriation Limit 6,388,681 $
FY 2022-23 Proceeds of Taxes 4,867,329 $
FY 2022-23 Amount Under Appropriation Limit 1,521,352 $ Change in Population Growth
City 2.21%
County 0.24%
Change in State's Per Capita Income 7.55%
Gann Appropriation Limit
Fiscal Year 2022-23
The establishment of the appropriation limit for the following fiscal year is required by each agency per Article XIII B of the California Constitution-Gann Initiative. The City can select the larger of the percentage for City or County population growth. Also, the City can select the larger of the percentage increase in the State's per capita income or the increase in the City's new construction nonresidential assessed valuation as the inflationary factor. The following are the rates provided by the State of California Department of Finance.
21 Fiscal year 2022-23
Appropriations Subject to the
Appropriations Limit
Article XIIIB of the California Constitution requires an annual calculation of the City's appropriation limitation. The City's expenditures utilizing taxes may not increase beyond the relation to changes in per capita income and population change.
General Fund Appropriations Subject to the Limit
Secured Property Taxes 860,000 $
Unsecured Property Taxes 33,000
Homeowners Exemption 7,000
Property Tax In Lieu of Vehicle License Fees 1,162,000
General Sales and Use Tax 393,000
Prop 172 Public Safety Augmentation 30,000
Property Tax Other -
Excise Tax 180,000
Business License 40,000
PG&E Franchise Fee 87,000
Cable TV Franchise Fee 60,000
Recology Franchise Fee 145,000
Transfer Tax 35,000
VLF Motor Vehicle In Lieu 11,000
State Mandated Cost Reimbursement -
Vehicle Code Fines 1,500
Interest Earnings on Tax Proceeds* 30,445
General Fund Portion Subject to the Limit 3,074,945 $
(Exclude fees and permits designed to recover costs)
Special Revenue Appropriations
14 Streets & Roads Gas Tax 311,000 $
15 Transportation Tax Non Transit 390,000
17 COPS Fund 150,000
20 Street Light Assessment 54,464
21 Mello Roos CFD 92-1 129,739
22 Fire Benefit Assessment 131,680
23 Mello Roos Fire CFD 2004-1 114,855
24 Mello Roos Police CFD 2004-1 311,482
25 Mello Roos Animal Services CFD 2004-1 18,103
26 Mello Roos Street Lighting CFD 2004-1 18,726
27 Mello Roos Parks & Recreation CFD 2004-1 143,459
28 Mello Roos Storm Drain CFD 2004-1 18,876
Special Revenue Portion Subject to the Limit 1,792,384 $ Total Appropriations Subject to the Limit $ 4,867,329
22 : http://leginfo.legislature.ca.gov/faces/codes.xhtml.
May 2022
Dear Fiscal Officer:
Subject: Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2022, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2022-23. Attachment A provides the change in California’s per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the 2022-23 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.
Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit.
Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. The code section and the California Constitution can be accessed at the following website
Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.
Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2022.
Please Note: The prior year’s city population estimates may be revised. The per capita personal income change is based on historical data.
If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.
KEELY MARTIN BOSLER
Director
By:
ERIKA LI
Chief Deputy Director
Attachment
23 May 2022
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2022-23 appropriation limit is:
Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2022-23 7.55
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2022-23 appropriation limit.
2022-23:
Per Capita Cost of Living Change = 7.55 percent
Population Change = -0.30 percent
Per Capita Cost of Living converted to a ratio: 7.55 + 100 = 1.0755 100
Population converted to a ratio: -0.30 + 100 = 0.997
100
Calculation of factor for FY 2022-23: 1.0755 x 0.997 = 1.0723 24 Fiscal Year 2022-23
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2021 to January 1, 2022 and Total Population, January 1, 2022 Total
County Population Percent Change --- Population Minus Exclusions --- City 2021-2022 1-1-21 1-1-22 1-1-2022
Sutter
Live Oak 2.21 9,191 9,394 9,394
Yuba City 0.07 69,614 69,663 69,663
Unincorporated -0.07 20,103 20,088 20,088
County Total 0.24 98,908 99,145 99,145
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes. 25 City of Live Oak
Salary Control Points as of 11/1/21
Pay for
Classification Point A Point B Point C Point D Point E Point F Performance City Manager Yr. $ 156,000.00
Mo. $ 13,000.00
Hr. $ 75.000
City Clerk Yr. $ 57,450.12 $ 66,067.64 $ 75,869.78 $ 87,374.46 Mo. $ 4,787.51 $ 5,505.64 $ 6,322.48 $ 7,281.21
Hr. $ 27.620 $ 31.763 $ 36.476 $ 42.007
Finance Director/Assistant Yr. $ 90,683.01 $ 104,285.46 $ 119,928.28 $ 137,917.52 City Manager Mo. $ 7,556.92 $ 8,690.46 $ 9,994.02 $ 11,493.13 Hr. $ 43.598 $ 50.137 $ 57.658 $ 66.307
Executive Assistant to Yr. $ 48,519.64 $ 55,797.59 $ 64,167.23 $ 73,792.32 City Manager Mo. $ 4,043.30 $ 4,649.80 $ 5,347.27 $ 6,149.36 Hr. $ 23.327 $ 26.826 $ 30.850 $ 35.477
Community Development Yr. $ 69,650.07 $ 80,097.58 $ 92,112.22 $ 105,929.04 Director Mo. $ 5,804.17 $ 6,674.80 $ 7,676.02 $ 8,827.42 Hr. $ 33.486 $ 38.508 $ 44.285 $ 50.927
Building Official Yr. $ 61,634.08 $ 70,879.21 $ 81,511.09 $ 93,737.76 Mo. $ 5,136.17 $ 5,906.60 $ 6,792.59 $ 7,811.48
Hr. $ 29.632 $ 34.077 $ 39.188 $ 45.066
Public Works Director Yr. $ 76,266.83 $ 87,706.85 $ 100,862.88 $ 115,992.30 Mo. $ 6,355.57 $ 7,308.90 $ 8,405.24 $ 9,666.03
Hr. $ 36.667 $ 42.167 $ 48.492 $ 55.766
Chief Plant Operator Yr. $ 83,274.55 $ 87,657.19 $ 92,271.30 $ 97,127.68 $ 102,239.32 $ 107,619.20 Mo. $ 6,939.55 $ 7,304.77 $ 7,689.28 $ 8,093.97 $ 8,519.94 $ 8,968.27 Hr. $ 40.036 $ 42.143 $ 44.361 $ 46.696 $ 49.154 $ 51.740 Parks & Recreation Director Yr. $ 69,650.07 $ 80,097.58 $ 92,112.22 $ 105,929.04 Mo. $ 5,804.17 $ 6,674.80 $ 7,676.02 $ 8,827.42
Hr. $ 33.486 $ 38.508 $ 44.285 $ 50.927
26 City of Live Oak
Salary Control Points as of 11/1/21
Pay for
Classification Point A Point B Point C Point D Point E Point F Performance Finacial Services Supervisor Yr. $ 78,491.93 $ 82,623.08 $ 86,971.66 $ 99,967.43 Mo. $ 6,540.99 $ 6,885.26 $ 7,247.64 $ 8,330.62
Hr. $ 37.737 $ 39.723 $ 41.813 $ 48.061
Management Analyst Yr. $ 60,466.26 $ 69,536.20 $ 79,966.62 $ 91,961.62 Mo. $ 5,038.86 $ 5,794.68 $ 6,663.89 $ 7,663.47
Hr. $ 29.070 $ 33.431 $ 38.445 $ 44.212
Recreation Leader Yr.
Mo.Hr. $ 15.00
Administrative Aide Yr.
Mo.Hr. $ 13.00 $ 13.65 $ 14.33 $ 15.05 $ 15.80
Temp Maintenance Worker Yr.
1,000 hrs. seasonal Mo.
Hr. $ 15.00
Head Lifeguard Yr.
Lifeguard supervisor Mo.
Hr. $ 14.000 $ 14.700 $ 15.435 $ 16.207 $ 17.017
Lifeguard Yr.
Mo.Hr. $ 13.00 $ 13.65 $ 14.33 $ 15.05 $ 15.80
City Planner Yr. $ 47,478.17 $ 54,599.90 $ 62,789.88 $ 72,208.34 Mo. $ 3,956.51 $ 4,549.99 $ 5,232.49 $ 6,017.36
Hr. $ 22.826 $ 26.250 $ 30.187 $ 34.716
Assistant City Planner Yr. $ 35,128.02 $ 40,397.22 $ 46,456.80 $ 53,425.32 Mo. $ 2,927.34 $ 3,366.44 $ 3,871.40 $ 4,452.11
Hr. $ 16.888 $ 19.422 $ 22.335 $ 25.685
27 City of Live Oak
Salary Control Points as of 11/1/21
Pay for
Classification Point A Point B Point C Point D Point E Point F Performance Principal Engineer Yr. $ 53,443.98 $ 61,460.58 $ 70,679.66 $ 81,281.62 Mo. $ 4,453.67 $ 5,121.72 $ 5,889.97 $ 6,773.47
Hr. $ 25.694 $ 29.548 $ 33.981 $ 39.078
Associate Engineer Yr. $ 48,581.76 $ 55,869.01 $ 64,249.38 $ 73,886.78 Mo. $ 4,048.48 $ 4,655.75 $ 5,354.12 $ 6,157.23
Hr. $ 23.357 $ 26.860 $ 30.889 $ 35.522
Intern Yr.
Mo. $ 1,500.00 $ 4,000.00
Hr.
City Council Yr.
Mo. $ 364.65Hr.
28 City of Live Oak
Salary Control Points as of 11/1/21
Classification Point A Point B Point C Point D Point E Point F Financial Analyst Yr. $ 52,299.00 $ 55,051.58 $ 57,949.03 $ 60,998.98 $ 64,209.45 $ 67,588.89 Mo. $ 4,358.25 $ 4,587.63 $ 4,829.09 $ 5,083.25 $ 5,350.79 $ 5,632.41 Hr. $ 25.144 $ 26.467 $ 27.860 $ 29.326 $ 30.870 $ 32.495 Senior Administrative Yr. $ 43,639.56 $ 45,936.38 $ 48,354.09 $ 50,899.04 $ 53,577.94 $ 56,397.83 Assistant, Confidential Mo. $ 3,636.63 $ 3,828.03 $ 4,029.51 $ 4,241.59 $ 4,464.83 $ 4,699.82 Hr. $ 20.981 $ 22.085 $ 23.247 $ 24.471 $ 25.759 $ 27.114 Senior Administrative Yr. $ 43,639.56 $ 45,936.38 $ 48,354.09 $ 50,899.04 $ 53,577.94 $ 56,397.83 Assistant Mo. $ 3,636.63 $ 3,828.03 $ 4,029.51 $ 4,241.59 $ 4,464.83 $ 4,699.82 Hr. $ 20.981 $ 22.085 $ 23.247 $ 24.471 $ 25.759 $ 27.114 Administrative Assistant Yr. $ 39,396.86 $ 41,470.38 $ 43,653.03 $ 45,950.56 $ 48,369.01 $ 50,914.75 Financial Services Mo. $ 3,283.07 $ 3,455.87 $ 3,637.75 $ 3,829.21 $ 4,030.75 $ 4,242.90 Hr. $ 18.941 $ 19.938 $ 20.987 $ 22.092 $ 23.254 $ 24.478 Administrative Assistant Yr. $ 34,049.06 $ 35,841.11 $ 37,727.49 $ 39,713.14 $ 41,803.31 $ 44,003.48 Public Services Mo. $ 2,837.42 $ 2,986.76 $ 3,143.96 $ 3,309.43 $ 3,483.61 $ 3,666.96 Hr. $ 16.370 $ 17.231 $ 18.138 $ 19.093 $ 20.098 $ 21.156 Building Inspector Code Yr. $ 56,307.45 $ 59,271.00 $ 62,390.52 $ 65,674.24 $ 69,130.77 $ 72,769.24 Enforcement Officer II Mo. $ 4,692.29 $ 4,939.25 $ 5,199.21 $ 5,472.85 $ 5,760.90 $ 6,064.10 Hr. $ 27.071 $ 28.496 $ 29.995 $ 31.574 $ 33.236 $ 34.985 Building Inspector Code Yr. $ 52,623.75 $ 55,393.43 $ 58,308.87 $ 61,377.76 $ 64,608.17 $ 68,008.60 Enforcement Officer I Mo. $ 4,385.31 $ 4,616.12 $ 4,859.07 $ 5,114.81 $ 5,384.01 $ 5,667.38 Hr. $ 25.300 $ 26.631 $ 28.033 $ 29.509 $ 31.062 $ 32.696 Management Analyst Yr. $ 71,158.14 $ 74,903.31 $ 78,845.59 $ 82,995.36 $ 87,363.53 $ 91,961.62 Mo. $ 5,929.85 $ 6,241.94 $ 6,570.47 $ 6,916.28 $ 7,280.29 $ 7,663.47 Hr. $ 34.211 $ 36.011 $ 37.907 $ 39.902 $ 42.002 $ 44.212 Lead Water & Wastewater Yr. $ 75,280.91 $ 79,243.06 $ 83,413.75 $ 87,803.95 $ 92,425.21 $ 97,289.69 Treatment Plant Operator Mo. $ 6,273.41 $ 6,603.59 $ 6,951.15 $ 7,317.00 $ 7,702.10 $ 8,107.47 Hr. $ 36.193 $ 38.098 $ 40.103 $ 42.213 $ 44.435 $ 46.774 29 City of Live Oak
Salary Control Points as of 11/1/21
Classification Point A Point B Point C Point D Point E Point F Water & Wastewater Yr. $ 66,916.37 $ 70,438.28 $ 74,145.56 $ 78,047.96 $ 82,155.75 $ 86,479.73 Treatment Plant Operator III Mo. $ 5,576.36 $ 5,869.86 $ 6,178.80 $ 6,504.00 $ 6,846.31 $ 7,206.64 Hr. $ 32.171 $ 33.865 $ 35.647 $ 37.523 $ 39.498 $ 41.577 Water & Wastewater Yr. $ 50,021.39 $ 52,654.09 $ 55,425.36 $ 58,342.48 $ 61,413.14 $ 64,645.41 Treatment Plant Operator II Mo. $ 4,168.45 $ 4,387.84 $ 4,618.78 $ 4,861.87 $ 5,117.76 $ 5,387.12 Hr. $ 24.049 $ 25.314 $ 26.647 $ 28.049 $ 29.526 $ 31.080 Water & Wastewater Yr. $ 45,473.53 $ 47,866.88 $ 50,386.19 $ 53,038.09 $ 55,829.57 $ 58,767.97 Treatment Plant Operator I Mo. $ 3,789.46 $ 3,988.91 $ 4,198.85 $ 4,419.84 $ 4,652.46 $ 4,897.33 Hr. $ 21.862 $ 23.013 $ 24.224 $ 25.499 $ 26.841 $ 28.254 Lead Maintenance Worker Yr. $ 49,473.78 $ 52,077.66 $ 54,818.59 $ 57,703.78 $ 60,740.82 $ 63,937.70 Mo. $ 4,122.81 $ 4,339.80 $ 4,568.22 $ 4,808.65 $ 5,061.73 $ 5,328.14 Hr. $ 23.785 $ 25.037 $ 26.355 $ 27.742 $ 29.202 $ 30.739 Maintenance Worker III Yr. $ 44,976.16 $ 47,343.33 $ 49,835.08 $ 52,457.98 $ 55,218.92 $ 58,125.18 Mo. $ 3,748.01 $ 3,945.28 $ 4,152.92 $ 4,371.50 $ 4,601.58 $ 4,843.77 Hr. $ 21.623 $ 22.761 $ 23.959 $ 25.220 $ 26.548 $ 27.945 Maintenance Worker II Yr. $ 41,293.70 $ 43,467.06 $ 45,754.80 $ 48,162.94 $ 50,697.84 $ 53,366.14 Mo. $ 3,441.14 $ 3,622.25 $ 3,812.90 $ 4,013.58 $ 4,224.82 $ 4,447.18 Hr. $ 19.853 $ 20.898 $ 21.997 $ 23.155 $ 24.374 $ 25.657 Maintenance Worker I Yr. $ 37,276.48 $ 39,238.40 $ 41,303.58 $ 43,477.45 $ 45,765.74 $ 48,174.46 Mo. $ 3,106.37 $ 3,269.87 $ 3,441.97 $ 3,623.12 $ 3,813.81 $ 4,014.54 Hr. $ 17.921 $ 18.865 $ 19.857 $ 20.903 $ 22.003 $ 23.161 Maintenance Worker Yr. $ 30,620.66 $ 32,232.28 $ 33,928.71 $ 35,714.43 $ 37,594.14 $ 39,572.78 Seasonal 1,000 hrs Mo. $ 2,551.72 $ 2,686.02 $ 2,827.39 $ 2,976.20 $ 3,132.85 $ 3,297.73 Hr. $ 14.721 $ 15.496 $ 16.312 $ 17.170 $ 18.074 $ 19.025 30 City of Live Oak
Salary Control Points as of 11/1/21
Classification Point A Point B Point C Point D Point E Point F Park Lead Maintenance Yr. $ 49,473.78 $ 52,077.66 $ 54,818.59 $ 57,703.78 $ 60,740.82 $ 63,937.70 Mo. $ 4,122.81 $ 4,339.80 $ 4,568.22 $ 4,808.65 $ 5,061.73 $ 5,328.14 Hr. $ 23.785 $ 25.037 $ 26.355 $ 27.742 $ 29.202 $ 30.739 Park Maint. Worker III Yr. $ 44,976.16 $ 47,343.33 $ 49,835.08 $ 52,457.98 $ 55,218.92 $ 58,125.18 Mo. $ 3,748.01 $ 3,945.28 $ 4,152.92 $ 4,371.50 $ 4,601.58 $ 4,843.77 Hr. $ 21.623 $ 22.761 $ 23.959 $ 25.220 $ 26.548 $ 27.945 Park Maint. Worker II Yr. $ 41,293.70 $ 43,467.06 $ 45,754.80 $ 48,162.94 $ 50,697.84 $ 53,366.14 Mo. $ 3,441.14 $ 3,622.25 $ 3,812.90 $ 4,013.58 $ 4,224.82 $ 4,447.18 Hr. $ 19.853 $ 20.898 $ 21.997 $ 23.155 $ 24.374 $ 25.657 Park Maint. Worker I Yr. $ 37,276.48 $ 39,238.40 $ 41,303.58 $ 43,477.45 $ 45,765.74 $ 48,174.46 Mo. $ 3,106.37 $ 3,269.87 $ 3,441.97 $ 3,623.12 $ 3,813.81 $ 4,014.54 Hr. $ 17.921 $ 18.865 $ 19.857 $ 20.903 $ 22.003 $ 23.161 Recreation Supervisor Yr. $ 43,639.56 $ 45,936.38 $ 48,354.09 $ 50,899.04 $ 53,577.94 $ 56,397.83 Mo. $ 3,636.63 $ 3,828.03 $ 4,029.51 $ 4,241.59 $ 4,464.83 $ 4,699.82 Hr. $ 20.981 $ 22.085 $ 23.247 $ 24.471 $ 25.759 $ 27.114 31 1
Resolution No.
RESOLUTION OF THE CITY OF LIVE OAK, COUNTY OF SUTTER, STATE OF CALIFORNIA, ADOPTING THE CITY ANNUAL BUDGET AND BUDGET POLICIES OF THE CITY FOR THE 2022-23 FISCAL YEAR WHEREAS, the City Manager has prepared and submitted to the City Council a proposed budget for the 2022-23 fiscal year, starting July 1, 2022; and
WHEREAS, the City Council as the legislative body of the City has received and modified this proposed budget and budget policies; and
WHEREAS, the City Council has determined that it is necessary for the efficient management of the City that certain sums of revenue of the City be appropriated to the various departments, offices, agencies and activities of the City.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Live Oak as follows:
Section 1. A certain document on file being marked and designated “City of Live Oak – Annual Budget and Budget Policies – Fiscal Year 2022-23 said document as prepared by the City Manager, amended by the City Council, is hereby adopted for the Fiscal Year, commencing July 1, 2022.
Section 2. The following sums of money are hereby appropriated from the revenue of the City of Live Oak for activities of the City, including transfers and capital projects during the 2022-23 fiscal year.
General Fund $ 3,888,153
All Other Funds 13,010,123
Total Budget $16,898,276
PASSED AND ADOPTED by the City Council of the City of Live Oak this 18th day of May, 2022, by the following vote:
AYES:
NOES:
ABSENT:
NOT VOTING:
APPROVED:
Nancy Santana, Mayor
ATTEST:
Clarissa Menchaca, City Clerk
32 Fiscal Year 2022-23
PROPOSED BUDGET
5/18/2022
Elected Officials
Mayor Nancy Santana
Vice-Mayor Bob Woten
Councilmember Jeramy Chapdelaine
Councilmember Lakhvir S. Ghag
Councilmember J.R. Thiara
Submitted by
City Manager Aaron Palmer
Finance Director (Consultant) James W Ramsey, CPA
33 POSITION ALLOCATION
FISCAL YEAR 2021-22
Proposed Full-time Positions
Administration: Elected/Appointed
City Manager 1 Council:
City Clerk 1 Mayor 1
Management Analyst 1 Vice-Mayor 1
City Council Member 3
Finance:
Finance Services Supervisor 1 City Treasurer 1
Financial Analyst 1
Senior Administrative Assistant 1
Admin Assistant - Financial Services 1 Part Time and/or Temporary Employees
Parks & Recreation: Administration/Finance:
Parks & Recreation Director 1 Interns 1
Recreation Supervisor 1
Lead Facility Maintenance Worker 1 Parks & Recreation:
Facility Maintenance Worker - I / II / III 2 Maintenance Worker 2 Administrative Assistant 2
Public Works & Utilities:
Public Works Director 1 Referees 25
Chief Plant Operator 1
Water Quality Operator Level 3 (2 vacant) 3 Coaches/Instructors 50 Lead Maintenance Worker (Vacant) 1
Facility Maintenance Worker - I / II / III Pool Manager 1 (1 vacant) 3 Lifeguards 18
Administrative Assistant-Treatment Plant 1
Planning & Building Inspection:
Chief Building Official 1
Building Inspector 1
Subtotal 24
34 Fund Balance Summary By Fund
Fiscal Year 2020‐21
Audited Audited Audited Audited Estimated Resources Projected Estimated Fund Fund Balance Fund Balance Fund Balance Fund Balance Revenues Available Spending Fund Balance # Fund Name 6/30/2018 6/30/2019 6/30/2020 6/30/2021 FY2021‐22 FY2021‐22 FY2021‐22 6/30/2022 10 General Fund $ 4,987,680 $ 4,670,321 $ 4,462,405 $ 4,194,753 $ 4,457,159 $ 8,651,912 $ 4,134,066 $ 4,517,846 Special Revenue Funds
14 Streets ‐ Gas Tax 221,160 370,667 525,121 507,811 308,627 816,438 318,961 497,476 15 TDA Transportation Tax 784,013 814,277 1,197,430 286,071 390,000 676,071 5,355 670,71616 Traffic Safety (1,236) 1,600 6,813 11,604 3,500 ‐ 15,104 15,104 17 COPS 233,509 239,632 239,856 239,996 200,343 440,339 250,452 189,887 18 Sidewalk Improvement 17,451 17,769 18,042 18,049 13 ‐ 18,062 18,062 20 Street Lighting 111,183 115,962 123,552 133,192 1,016 134,208 43,554 90,653 21 CFD 92‐1 Mello Roos 112,662 94,203 80,137 104,120 2,738 106,858 63,219 43,639 22 Fire Assessment 6,443 11,334 15,178 (19,490) 2,032 ‐ (17,458) (17,458) 23 Fire CFD 2004‐1 (3,617) (2,769) 8,817 27,704 320 ‐ 28,024 28,024 24 Police CFD 2004‐1 (4,870) 4,711 26,133 27,833 800 28,633 22,605 6,029 25 Animal Control CFD 2004‐1 (6,077) 198 1,472 3,872 53 3,925 500 3,425 26 Street Lighting CFD 2004‐1 4,212 (11,650) (21,223) (29,676) 46 (29,630) 26,000 (55,630) 27 Rec/Pool CFD 2004‐1 18,185 3,865 24,584 57,102 350 57,452 16,002 41,450 28 Drainage CFD 2004‐1 111,871 123,067 138,339 153,063 46 153,109 4,400 148,709 30 Parks AB1600 42,499 43,270 157,483 332,304 233,520 565,824 27,925 537,899 31 Community Ctr AB1600 203,167 206,855 237,968 287,601 57,776 ‐ 345,377 345,377 32 Gov't Serv PW AB1600 10,987 11,186 32,051 68,771 42,563 ‐ 111,334 111,334 33 Gen Gov't AB1600 325,086 330,987 371,356 433,608 75,379 ‐ 508,987 508,987 34 Police AB1600 149,936 152,659 174,839 210,136 40,993 ‐ 251,129 251,12935 Fire AB1600 101,193 102,682 150,566 255,067 113,184 ‐ 368,251 368,251 36 Roads/Signals AB1600 49,956 53,289 161,205 207,144 223,173 ‐ 430,317 430,317 39 Flood Control AB1600 2,022 2,059 2,091 ‐ 2,091 ‐ 2,091 2,091 52 Drainage Connection Fees 64,003 (26,540) 38,559 267,670 190,000 ‐ 457,670 457,670 90 CDBG HR Program Income 372,479 401,605 328,892 357,841 175,000 532,841 3,000 529,841 92 HOME Housing Grants (1,980) (7,096) (38,456) (157,942) 96,956 (60,986) 20 (61,006) 58 ARPA Funding ‐ ‐ ‐ ‐ 940,000 940,000 ‐ 940,000 35 Audited Audited Audited Audited Estimated Resources Projected Estimated Fund Fund Balance Fund Balance Fund Balance Fund Balance Revenues Available Spending Fund Balance # Fund Name 6/30/2018 6/30/2019 6/30/2020 6/30/2021 FY2021‐22 FY2021‐22 FY2021‐22 6/30/2022 Enterprise Funds
12 Water Enterprise* 265,184 165,251 30,216 (347,141) 1,043,864 696,723 1,249,052 (552,329) 13 Sewer Enterprise* 3,458,833 4,283,398 4,283,398 4,048,070 2,431,266 6,479,336 2,255,212 4,224,124 50 Water Connection Fees 300,438 416,067 544,857 974,665 360,500 ‐ 1,335,165 1,335,165 51 Sewer Connection Fees 32,894 124,041 271,058 780,471 379,000 ‐ 1,159,471 1,159,471 $ 12,012,547 $ 12,756,546 $ 13,636,751 $ 13,480,737 $ 11,770,216 $ 25,206,577 $ 9,360,323 $ 15,890,996 * Fund Balance amounts shown for Water and Sewer Enterprise Funds represent cash held by that fund. 36 Fiscal Year 2021‐22
Fund Balance Summary By Fund
Estimated Estimated Resources Proposed Estimated
Fund Fund Balance Revenues Available Budget Fund Balance # Fund Name 6/30/2022 FY2022‐23 FY 2022‐23 FY 2022‐23 6/30/2023 10 General Fund $ 4,517,846 $ 3,598,466 $ 8,116,312 $ 3,888,153 $ 4,228,159 Special Revenue Funds
14 Streets ‐ Gas Tax 497,476 1,281,000 1,778,476 1,538,083 240,393 15 TDA Transportation Tax 670,716 390,000 1,060,716 47,400 1,013,316 16 Traffic Safety 15,104 3,500 ‐ 18,604 18,604 17 COPS 189,887 150,000 339,887 50,000 289,887 18 Sidewalk Improvement ‐ 18,062 ‐ 18,062 18,062 20 Street Lighting 90,653 54,464 145,117 63,800 81,317 21 CFD 92‐1 Mello Roos 43,639 129,739 173,378 151,100 22,278 22 Fire Assessment (17,458) 131,680 114,222 114,200 22 23 Fire CFD 2004‐1 28,024 114,855 142,879 128,200 14,679 24 Police CFD 2004‐1 6,029 311,482 317,511 317,500 11 25 Animal Control CFD 2004‐1 3,425 18,103 21,528 21,500 28 26 Street Lighting CFD 2004‐1 (55,630) 18,726 (36,904) 26,000 (62,904) 27 Rec/Pool CFD 2004‐1 41,450 143,459 184,909 181,300 3,609 28 Drainage CFD 2004‐1 148,709 18,876 167,585 5,700 161,885 30 Parks AB1600 537,899 114,114 652,013 27,000 625,013 31 Community Ctr AB1600 345,377 37,002 382,379 35,000 347,379 32 Gov't Serv PW AB1600 111,334 27,426 ‐ 138,760 138,760 33 Gen Gov't AB1600 508,987 48,506 557,493 35,000 522,493 34 Police AB1600 251,129 26,500 ‐ 277,629 277,629 35 Fire AB1600 368,251 55,230 ‐ 423,481 423,481 36 Roads/Signals AB1600 430,317 126,000 556,317 290,000 266,317 39 Flood Control AB1600 ‐ 2,091 ‐ 2,091 2,091 52 Drainage Connection Fees 457,670 177,000 ‐ 634,670 634,670 90 CDBG HR Program Income 529,841 35,000 564,841 3,000 561,841 92 HOME Housing Grants (61,006) 35,000 ‐ (26,006) (26,006) 58 ARPA Funding ‐ 1,100,000 1,100,000 ‐ 1,100,000 59 Capital Equipment Purhcase
Reserve ‐ ‐ ‐ (125,000) 125,000 Enterprise Funds
12 *Water Enterprise (552,329) 920,000 367,671 1,615,528 (1,247,857) 13 *Sewer Enterprise 4,224,124 5,090,000 9,314,124 6,834,812 2,479,312 50 Water Connection Fees 1,335,165 345,000 ‐ 1,680,165 1,680,165 51 Sewer Connection Fees 1,159,471 408,000 1,567,471 550,000 1,017,471 $ 15,846,254 $ 14,909,128 $ 30,755,382 $ 16,898,276 $ 13,857,105 * Fund Balance amounts shown for Water and Sewer Enterprise Funds represent cash held by that fund. 13,010,123.00
37 Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Budget Thru 3‐7‐2022 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 91,942 $ $ 95,172 $ 92,099 $ 126,731 $ 52,827 $ 101,685 $ 93,806 1005 Administration 452,718 341,608 281,287 289,918 268,727 298,024 369,813 1010 Finance Services 207,914 221,324 262,701 248,770 158,539 238,879 196,162 1060 City Attorney 75,110 56,637 53,932 72,500 38,484 77,500 55,000 1065 Economic Development 22,080 13,073 11,822 23,725 16,594 16,595 10,783 1045 Fire Services 1,202,888 586,413 492,033 913,520 263,217 758,190 651,159 1050 Police Services 760,130 921,044 1,080,990 1,147,250 654,816 1,268,234 955,700 1055 Animal Control Services 111,628 105,056 95,803 175,712 83,200 107,222 103,262 1015 Community Development 196,522 234,199 318,403 289,789 215,544 265,288 181,892 1020 Building Inspection 186,341 184,869 193,600 135,831 122,255 147,907 250,945 1025 Engineering 39,839 25,475 37,088 18,230 18,260 33,330 31,000 1030 Parks Operations 200,304 306,272 309,022 571,010 269,712 366,267 275,944 1035 Recreation Services 247,779 267,637 232,693 325,975 197,008 309,295 340,132 1040 Pool Operations 78,403 73,657 66,916 95,976 75,808 91,066 102,393 1057 Community Center ‐ 5,442 ‐ 106,756 ‐ ‐ ‐ 1032 Facility Maintenance 101,794 104,347 67,609 102,542 39,122 56,269 75,605 0000 Nondepartmental 24,429 (1,838) ‐ 223,558 (1,684) (1,684) 194,557 Subtotals 3,999,821 3,540,387 3,926,313 4,537,479 2,472,428 4,134,066 3,888,153 Total General Fund Revenues 3,682,462 3,332,471 3,658,662 3,927,252 2,398,771 4,457,159 3,598,466 Revenues Over Expenditures (317,359) $ $ (207,916) $ (267,652) $ (610,227) $ (73,657) $ 323,093 $ (289,687) Fund Recap Actuals
Actuals Actuals Actuals Budget as of 3/7/2021 Projected Proposed Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2020‐21 FY 2020‐21 FY 2020‐21 FY 2021‐22 Beginning Fund Balance $ 4,987,680 $ 4,670,321 $ 4,462,405 $ 4,194,753 $ 4,194,753 $ 4,194,753 $ 4,517,846 Revenues & Transfers in 3,682,462 3,332,471 3,658,662 3,927,252 2,398,771 4,457,159 3,598,466 Expenditures & Transfers out 3,999,821 3,540,387 3,926,313 4,537,479 2,472,428 4,134,066 3,888,153 Ending Fund Balance 4,670,321 $ $ 4,462,405 $ 4,194,753 $ 3,584,526 $ 4,121,096 $ 4,517,846 $ 4,228,159 City of Live Oak
General Fund 10
Budget Fiscal Year 2021‐22
38 City of Live Oak
General Fund 10
Revenue Estimates
Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Budget Projected Budget
Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
GENERAL FUND REVENUES
4101 Secured Property Taxes 629,915 $ $ 668,907 683,788 $ 760,000 $ 834,924 $ 860,000 4103 Unsecured Property Taxes 34,055 36,847 36,380 42,000 32,000 33,000 4107 Homeowners Exemption 6,909 6,889 6,882 8,000 6,572 7,000 4111 Property Tax In Lieu Veh Fees 889,435 989,121 1,078,434 1,111,000 1,127,686 1,162,000 4113 General Sales and Use Tax 394,402 367,820 336,080 330,000 381,466 393,000 4115 Prop 172 Sales Tax 33,104 31,182 35,283 30,000 36,016 30,000 4120 Property Tax Other 307,040 58,935 ‐ 72,618 ‐ 4137 Excise Tax 198,170 114,012 196,663 245,000 174,341 180,000 Total Taxes 2,493,030 2,273,713 2,446,128 2,526,000 2,593,005 2,665,000 4131 Business License 40,217 38,641 37,840 41,000 39,218 40,000 4132 Disabled Access 629 563 562 1,000 872 1,000 4134 Plan Check, Eng & Planning 24,081 (23,953) 10,601 16,000 37,193 38,000 4135 Building Permit Fees 261,860 172,478 248,687 270,000 228,506 235,000 4136 Plan Review Fees Building 50,344 42,631 54,274 60,000 67,166 60,000 4139 SMIP Fees 143 95 141 1,000 841 1,000 4140 CA Bldg Standards Commission 108 76 ‐ 97 ‐ 309 4141 Plan Retention Fees 2,258 2,995 1,780 1,000 2,967 3,000 4143 Variance Use Permit Fees 15,310 24,740 23,763 28,000 15,197 15,000 4145 Code Enforcement Fees ‐ ‐ 11,754 5,000 530 5,000 Total Licenses, Fees, Permits 394,950 270,020 377,744 423,000 392,799 398,000 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 60,082 60,000 4151 Recology Franchise 113,285 115,019 118,671 112,000 125,656 145,000 4152 Recology General Maint. ‐ ‐ ‐ ‐ ‐ 15,763 Total Franchise Fees 232,801 231,699 245,827 233,000 201,501 292,000 4119 Property Transfer Tax 18,946 21,390 30,622 24,000 33,491 35,000 4123 VLF Motor Vehicle In Lieu 4,425 6,996 6,916 8,000 10,821 11,000 4124 CRA Reimbursements ‐ ‐ ‐ 311 4125 State Mandated Cost Reimb ‐ ‐ ‐ ‐ 4127 Vehicle Code Fines 2,594 1,347 1,433 2,000 1,857 1,500 4606 City Fines 4,100 1,000 3,150 1,000 4129 Fish and Game 365 513 324 ‐ 400 ‐ 4601 Grant Proceeds ‐ 212,952 ‐ 212,952 4607 FEMA Grant COVID‐19 113,594 ‐ ‐ 611,000 Total Intergovernmental 26,330 30,246 156,989 248,352 873,582 48,500 4155 Copies 5 94 19 ‐ 100 ‐ 4157 Caltrans Reimbursement 1,467 1,345 1,101 1,000 ‐ 1,101 4165 Administrative Fee 28,292 23,319 ‐ 12,010 ‐ 755 4201 Swimming Pool Fees 10,313 4,075 2,034 10,300 5,064 9,000 4203 Recreation Special Events 3,134 4,059 2,325 2,000 5,510 2,000 4205 Swim Lessons/Fees 4,756 895 7,207 1,000 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 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 ‐ ‐ ‐ ‐ ‐ 8,250 Total Charges for Services 86,107 59,969 33,945 47,500 37,415 37,560 4169 Interest Earnings 135,544 121,711 15,819 25,000 ‐ 3,384 Total Use of Money 135,544 121,711 15,819 25,000 ‐ 3,384 4161 Rents & Royalties 63,356 49,590 57,098 59,000 ‐ 66,360 4167 Miscellaneous Income 20,151 5,105 24,684 75,000 ‐ 8,668 4171 Sale of Fixed Assets (4,558) ‐ ‐ ‐ ‐ ‐ 4173 Cash Over/Short 26 44 ‐ 1 ‐ 45 4601 SACOG Grant ‐ ‐ ‐ ‐ ‐ 39 City of Live Oak
General Fund 10
Revenue Estimates
Total Other Revenues 78,975 54,739 81,783 134,000 ‐ 75,073 4303 Legal Cost Transfer 55,823 50,304 52,350 39,700 39,700 20,400 4305 Finance Cost Transfer 104,200 106,603 104,588 124,100 124,100 69,200 4309 General Govt Cost Transfer 70,401 123,601 125,235 110,600 100,600 51,806 4311 Engineering Cost Transfer 4,301 9,866 18,253 16,000 16,000 16,000 Total Revenue Transfers 234,725 290,374 300,426 290,400 280,400 157,406 TOTAL GENERAL FUND REVENUES $ 3,682,462 $ 3,332,471 3,658,662 $ 3,927,252 $ 4,457,159 $ 3,598,466 40 City of Live Oak
General Fund 10
Departmental Expenditures 1000 ‐ City Council
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5001 Salaries Elected 15,603 $ $ 17,502 $ 18,568 $ 20,162 $ 20,162 $ 17,504 5003 Salaries Permanent 875 ‐ ‐ 292 ‐ ‐ 5013 Social Security 734 739 709 1,250 1,250 1,084 5015 Medicare 172 173 166 292 292 252 5019 Workers Compensation 604 621 646 857 857 744 5021 CalPERS City employer rate 1,442 1,191 1,182 1,060 1,060 1,308 5023 CalPERS Employee rate paid by City 537 280 ‐ 280 ‐ ‐ 5025 Health Insurance 43,356 43,012 51,405 50,185 50,185 43,633 5027 Dental Insurance 2,694 2,177 2,170 2,286 2,286 1,666 5029 Vision Insurance 580 557 569 573 573 371 5031 Life Insurance 665 666 669 666 666 664 Total Salaries & Benefits 67,262 66,918 76,654 77,331 77,331 67,226 5319 Small Tools and Equipment 2,108 ‐ 158 ‐ 1,200 1,200 5323 Communications 4,125 8,108 4,696 26,100 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 2,000 7,000 $1,000 per Councilmember
$400 mileage reimbursements
5335 Professional Development 4,766 8,754 350 5,000 1,000 5,000 $1,000 per Councilmember
5341 Professional Services 1,685 2,144 2,811 2,500 3,050 3,100 5343 Liability Insurance 3,025 920 3,121 3,200 ‐ 3,982 5349 Fidelity Insurance 19 20 21 100 ‐ 22 Total Services and Supplies 20,239 24,405 11,157 45,100 20,054 26,580 5903 Legal Cost Transfer 1,040 650 900 900 ‐ 900 5905 Finance Cost Transfer 2,001 1,500 1,699 1,700 ‐ 1,700 5909 General Government Transfer 1,400 1,699 1,689 1,700 ‐ 1,700 Total Interfund Transfers 4,441 3,849 4,288 4,300 ‐ 4,300 Total Department Expenditures 91,942 $ $ 95,172 $ 92,099 $ 126,731 $ 101,685 $ 93,806 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2021‐22 Salaries & Benefits 67,262 $ $ 66,918 $ 76,654 $ 77,331 $ 77,331 $ 67,226 Services & Supplies 20,239 24,405 11,157 45,100 20,054 26,580 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 4,441 3,849 4,288 4,300 ‐ 4,300 Total $ 91,942 $ 95,172 $ 92,099 $ 126,731 $ 101,685 $ 93,806 41 City of Live Oak
General Fund 10
Departmental Expenditures 1005 ‐ Administration
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5003 Salaries Permanent 62,923 $ $ 88,307 $ 99,049 $ 91,968 $ 91,968 $ 154,325 5005 Part‐Time Wages 5,661 ‐ ‐ ‐ ‐ 1,142 5006 Outsource Personnel 150,290 21,015 ‐ 2,400 ‐ ‐ 5010 Technology Allowance ‐ 660 ‐ 780 660 990 5011 Car Allowance 313 2,400 2,763 2,550 2,420 3,600 5012 Bilingual Pay ‐ 518 ‐ 813 1,100 1,500 5013 Social Security 4,460 5,620 5,149 5,294 5,294 9,568 5015 Medicare 1,043 1,314 1,383 1,371 1,371 2,237 5017 Unemployment Insurance 958 608 391 391 391 521 5019 Workers Compensation 4,015 4,127 4,293 4,017 4,017 5,306 5021 CalPERS City employer rate 3,357 5,727 6,802 6,311 6,311 12,896 5023 CalPERS Employee rate paid by City ‐ (8) ‐ 349 ‐ ‐ 5025 Health Insurance 12,065 22,186 25,070 11,537 11,537 44,719 5027 Dental Insurance 47 1,397 771 771 771 1,905 5029 Vision Insurance 58 150 158 158 158 389 5031 Life Insurance 201 (99) 145 150 150 257 Total Salaries & Benefits 245,391 153,922 150,315 124,518 127,290 238,213 5301 Office Supplies 3,531 4,015 6,387 4,200 4,500 4,500 5303 Operating Supplies 1,986 543 1,043 700 ‐ 500 5309 Safety Items 1,109 ‐ 1,275 ‐ 1,500 ‐ 5311 Repair & Maintenance 184 21 ‐ 789 4,000 5,000 5313 Repair & Maintenance ‐ Buildings ‐ ‐ ‐ 141 ‐ 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 4,296 6,000 Copier ‐ $400 / month
Usage ‐ $100 / month
5323 Communications 13,148 73,336 43,963 52,100 31,516 32,000 Peak Agenda Mangement
Gov Access Website
5325 Advertising 4,505 6,019 2,154 6,000 1,400 4,500 5327 Postage 1,372 1,023 3,336 2,000 3,500 3,500 5329 Printing & Copying 338 440 473 600 600 600 5331 Travel, Lodging & Meals 3,317 5,642 217 3,000 1,000 3,000 5333 Dues & Subscriptions 12,587 12,938 12,484 16,000 14,600 15,000 5335 Professional Development 1,872 5,451 4,913 5,000 6,020 5,000 City Clerks meetings
League of CA cities meetings
5337 Licenses & Permits 480 617 674 4,300 661 1,000 5341 Professional Services 68,671 16,221 28,282 35,000 40,000 43,000 Election costs ($30K)
HR Consulting (75% ‐ $1,100 / month)
5343 Liability Insurance 5,570 3,391 5,751 ‐ 7,000 ‐ 5345 Property & Equip Insurance 4,509 5,437 1,580 3,200 ‐ 8,399 5351 Community Function/Promotion ‐ ‐ 11 ‐ ‐ 151 5353 Special Departmental Expense 21,066 21,053 2,289 5,000 2,000 2,000 5703 Equipment 22,723 17,764 2,045 5,000 42,491 5,000 Total Services/Supplies 181,945 183,564 126,571 161,000 166,334 131,600 42 City of Live Oak
General Fund 10
Departmental Expenditures 1005 ‐ Administration
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Administration, Continued
5901 Interfund Transfer 19,762 ‐ ‐ ‐ ‐ ‐ 5903 Legal Cost Transfer 1,921 1,298 1,400 1,400 ‐ 1,400 5905 Finance Cost Transfer 3,699 2,824 3,001 3,000 ‐ 3,000 Total Interfund Transfers 25,382 4,122 4,401 4,400 ‐ 4,400 Total Department Expenditures 452,718 $ $ 341,608 $ 281,287 $ 289,918 $ 298,024 $ 369,813 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits 245,391 $ $ 153,922 $ 150,315 $ 124,518 $ 127,290 $ 238,213 Services & Supplies 181,945 183,564 126,571 161,000 166,334 131,600 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 25,382 4,122 4,401 4,400 ‐ 4,400 Total $ 452,718 $ 341,608 $ 281,287 $ 289,918 $ 298,024 $ 369,813 43 City of Live Oak
General Fund 10
Departmental Expenditures 1010 ‐ Finance
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5003 Salaries Permanent 9,967 $ $ 12,825 $ 27,466 $ 29,552 $ 29,552 $ 18,944 5005 Salaries Extra Help 12,129 11,197 ‐ (56) ‐ ‐ 5011 Car Allowance 160 120 130 120 120 60 5012 Bi‐lingual Pay 300 600 ‐ 650 ‐ 300 5013 Social Security 1,392 1,500 1,618 1,840 1,840 1,175 5015 Medicare 325 351 378 430 430 275 5017 Unemployment Insurance 174 174 174 174 174 87 5019 Workers Compensation 694 714 742 1,261 1,261 805 5020 CalPERS Unfunded Liability 53,652 60,933 66,886 48,650 ‐ 48,650 5021 CalPERS City employer rate 1,796 2,483 5,247 3,801 3,801 1,516 5023 CalPERS Employee rate paid by City 672 672 672 706 706 2,658 5025 Health Insurance 9,779 14,295 4,444 4,507 4,507 7,091 5027 Dental Insurance 502 887 320 381 381 285 5029 Vision Insurance 110 135 68 56 56 58 5031 Life Insurance 94 123 62 67 67 33 Total Salaries & Benefits 91,746 107,009 108,802 91,545 91,545 33,287 5301 Office Supplies 848 887 785 900 900 5317 Maintenance & Service Contracts 8,682 7,782 7,127 9,800 11,675 33,750 Finance Software (75%)
5319 Small Tools and Equipment 206 ‐ 1,726 2,000 15 1,000 5323 Communications 437 798 513 1,000 ‐ 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 88,527 121,956 120,000 120,000 120,000 Contract accounting services (50%)
5343 Liability Insurance 1,072 723 1,107 1,140 ‐ 1,422 5349 Fidelity Insurance 48 50 52 60 ‐ 55 5353 Special Departmental Expense 8,685 7,976 13,084 14,000 6,367 7,000 Banking fees
Total Services and Supplies 112,569 108,183 147,529 150,825 140,934 162,875 5903 Legal Cost Transfer 1,600 1,732 1,802 1,800 ‐ 1,800 5909 General Government Transfer 1,999 4,400 4,568 4,600 ‐ 4,600 Total Interfund Transfers 3,599 6,132 6,370 6,400 ‐ 6,400 Total Department Expenditures 207,914 $ $ 221,324 $ 262,701 $ 248,770 $ 238,879 $ 196,162 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits 91,746 $ $ 107,009 $ 108,802 $ 91,545 $ 91,545 $ 33,287 Services & Supplies 112,569 108,183 147,529 150,825 140,934 162,875 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 3,599 6,132 6,370 6,400 ‐ 6,400 Total $ 207,914 $ 221,324 $ 262,701 $ 248,770 $ 238,879 $ 196,162 44 City of Live Oak
General Fund 10
Departmental Expenditures 1060 ‐ Attorney
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5341 Professional Services 73,310 $ $ 54,377 $ 56,153 $ 70,000 $ 75,000 $ 55,000 Total Services and Supplies 73,310 54,377 56,153 70,000 75,000 55,000 5905 Finance Cost Transfer 1,101 1,059 (3,514) 1,200 ‐ 1,200 5909 General Government Transfer 699 1,201 1,293 1,300 ‐ 1,300 Total Interfund Transfers 1,800 2,260 (2,221) 2,500 ‐ 2,500 Total Department Expenditures 75,110 $ $ 56,637 $ 53,932 $ 72,500 $ 77,500 $ 55,000 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies 73,310 54,377 56,153 70,000 75,000 55,000 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 1,800 2,260 (2,221) 2,500 ‐ 2,500 Total $ 75,110 $ 56,637 $ 53,932 $ 72,500 $ 77,500 $ 55,000 45 City of Live Oak
General Fund 10
Department Expenditures 1065 ‐ Econ. Development
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5337 Licenses & Permits 783 $ $ 783 $ 783 $ 1,000 $ 783 $ 783 5341 Professional Services 15,000 5,000 5,000 10,000 5,000 10,000 5345 Property & Equip Insurance 6,297 7,290 6,040 7,725 ‐ 10,812 5353 Special Dept Expense ‐ ‐ ‐ ‐ 5,000 Total Services and Supplies 22,080 13,073 11,822 23,725 16,595 10,783 Total Department Expenditures 22,080 $ $ 13,073 $ 11,822 $ 23,725 $ 16,595 $ 10,783 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies 22,080 13,073 11,822 23,725 16,595 10,783 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ 23,725 ‐ Total $ 22,080 $ 13,073 $ 11,822 $ 47,450 $ 16,595 $ 10,783 46 City of Live Oak
General Fund 10
Departmental Expenditures 1045 ‐ Fire
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5313 Repair & Maint Buildings 30,233 $ $ 3,517 $ 54 $ 20,000 $ 1,500 $ 1,500 5337 Licenses & Permits 779 1,594 1,066 1,500 970 1,500 5339 Utilities ‐ 5,746 10,356 8,500 14,088 15,000 5341 Professional Services 656,880 656,880 613,401 740,550 562,339 765,000 5345 Property & Equip Insurance 2,130 2,335 1,770 19,200 ‐ 3,431 Total Services and Supplies 690,022 670,072 626,646 789,750 582,328 783,000 5501 Principal 70,532 73,051 75,658 76,000 75,658 81,156 5503 Interest 19,630 16,091 14,504 14,070 14,504 11,803 Lease financing ‐ payments through 2025
Total Debt & Contingency 90,162 89,142 90,162 90,070 90,162 92,959 5703 Equipment 612,245 4,346 2,450 4,000 56,000 10,000 Total Capital Outlay 612,245 4,346 2,450 4,000 56,000 10,000 5903 Legal Cost Transfer 3,759 5,123 5,299 4,000 ‐ 4,000 5905 Finance Cost Transfer 7,101 11,030 10,370 12,700 ‐ 12,700 5909 General Govt Transfer 4,799 12,600 12,905 13,000 ‐ 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 29,700 (234,800) Total Department Expenditures 1,202,888 $ $ 586,413 $ 492,033 $ 913,520 $ 758,190 $ 651,159 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ $ ‐ 3 $ ‐ $ Services & Supplies 690,022 670,072 626,646 789,750 582,328 783,000 Capital Outlay 612,245 4,346 2,450 4,000 56,000 10,000 Debt & Contingencies 90,162 89,142 90,162 90,070 90,162 92,959 Transfers (189,541) (177,147) (227,226) 29,700 29,700 (234,800) Total $ 1,202,888 $ 586,413 $ 492,033 $ 913,523 $ 758,190 $ 651,159 47 City of Live Oak
General Fund 10
Departmental Expenditures 1050 ‐ Police
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5313 Repair & Maint Buildings 6,377 $ $ 3,913 $ 2,120 $ 2,500 $ 2,000 $ 2,000 5323 Communications 4,644 5,037 4,762 5,400 ‐ 5,905 5337 Licenses & Permits 457 463 463 600 500 500 5339 Utilities 6,584 5,615 6,363 6,500 6,083 6,200 5341 Professional Services 956,799 1,112,091 1,300,599 1,086,650 1,208,215 1,240,000 5345 Property & Equip Insurance 2,130 2,335 1,770 2,500 3,431 5353 Special Dept Expense ‐ 3,140 2,000 1,000 1,000 Total Services and Supplies 976,991 1,129,454 1,319,216 1,106,150 1,227,134 1,249,700 5903 Legal Cost Transfer 4,638 7,145 7,304 6,000 ‐ 6,000 5905 Finance Cost Transfer 8,901 15,443 15,405 17,100 ‐ 17,100 5909 General Gov't Transfer 6,000 17,802 17,865 18,000 ‐ 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 41,100 (294,000) Total Department Expenditures 760,130 $ $ 921,044 $ 1,080,990 $ 1,147,250 $ 1,268,234 $ 955,700 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ $ ‐ 3 $ ‐ $ Services & Supplies 976,991 1,129,454 ‐ 1,319,216 1,227,134 1,249,700 Capital Outlay ‐ ‐ 3,140 ‐ 2,000 ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers (216,861) (208,410) (238,226) 41,100 41,100 (294,000) Total $ 760,130 $ 921,044 $ 1,084,130 $ 43,103 $ 1,268,234 $ 955,700 48 City of Live Oak
General Fund 10
Departmental Expenditures 1055 ‐ Animal Services
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5341 Professional Services 111,354 $ $ 111,769 $ 105,473 $ 116,500 $ 104,000 $ 123,000 9% of total Sutter Animal Services Authority budget
5353 Special Dept Expense ‐ ‐ ‐ ‐ 1,000 ‐ Total Services/Supplies 111,354 111,769 105,473 117,500 104,000 123,000 5501 Principal 52,882 52,882 52,882 52,882 52,882 52,882 5503 Interest Expense 5,593 5,841 2,380 2,380 2,380 2,380 Total Debt & Contingency 58,475 58,723 55,263 55,262 55,262 55,262 5903 Legal Cost Transfer 798 504 549 550 ‐ 550 5905 Finance Cost Transfer 1,501 1,058 2,425 1,100 ‐ 110 5909 General Gov't Transfer 1,000 1,202 1,293 1,300 ‐ 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 (52,040) (75,000) Total Department Expenditures 111,628 $ $ 105,056 $ 95,803 $ 175,712 $ 107,222 $ 103,262 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ $ ‐ 3 $ ‐ $ Services & Supplies 111,354 111,769 105,473 FY 2021‐22 104,000 123,000 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies 58,475 58,723 ‐ 55,263 55,262 55,262 Transfers (58,201) (65,436) (64,933) 2,950 (52,040) (75,000) Total $ 111,628 $ 105,056 $ 95,803 $ 2,953 $ 107,222 $ 103,262 49 City of Live Oak
General Fund 10
Department Expenditures 1015 ‐ Community Development
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5003 Salaries Permanent 62,553 $ $ 89,695 $ 140,150 $ 124,473 $ 124,473 $ 60,929 5010 Technology Allowance ‐ 248 ‐ 293 ‐ 5011 Car Allowance 55 905 1,073 1,185 ‐ 1,185 5012 Bi‐lingual Pay 75 357 ‐ 943 ‐ 5013 Social Security 4,753 6,180 7,897 7,578 7,578 3,778 5015 Medicare 1,111 1,445 1,914 1,822 1,822 883 5017 Unemployment Insurance 434 608 759 760 760 282 5019 Workers Compensation 4,116 4,230 4,401 5,340 5,340 2,590 5021 CalPERS City employer rate 9,226 11,276 14,176 12,870 12,870 8,548 5023 CalPERS Employee rate paid by City 5,479 5,531 5,516 5,542 5,542 4,874 5025 Health Insurance 9,285 14,110 19,140 17,300 17,300 8,863 5027 Dental Insurance 662 654 901 980 980 276 5029 Vision Insurance 128 153 195 208 208 61 5031 Life Insurance 155 192 261 291 291 108 Total Salaries & Benefits 98,032 135,584 197,617 178,349 178,349 91,192 5303 Operating Supplies 83 5 97 ‐ 200 ‐ 5317 Maint & Service Contracts 1,318 1,558 1,739 1,600 1,600 1,600 5319 Small Tools and Equipment ‐ ‐ ‐ ‐ 1,000 ‐ 5323 Communications 375 983 854 1,100 ‐ 794 5325 Advertising 3,439 2,257 1,689 2,500 1,000 2,500 5329 Printing & Copying ‐ 567 919 700 800 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 60,000 80,000 General planning services
5343 Liability Insurance 5,079 3,957 5,246 5,400 ‐ 6,757 5349 Fidelity Insurance 76 80 84 90 ‐ 88 5353 Special Dept Expense ‐ 61 34 50 100 100 Total Services and Supplies 90,750 85,663 107,528 98,140 73,639 90,700 5903 Legal Cost Transfer 1,840 2,310 2,400 2,400 ‐ 2,400 5905 Finance Cost Transfer 3,499 4,943 5,099 5,100 ‐ 5,100 5909 General Government Transfer 2,401 5,699 5,758 5,800 ‐ 5,800 Total Interfund Transfers 7,740 12,952 13,257 13,300 ‐ 13,300 Total Department Expenditures 196,522 $ $ 234,199 $ 318,403 $ 289,789 $ 265,288 $ 181,892 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits 98,032 $ $ 135,584 $ 197,617 $ 178,349 $ 178,349 $ 91,192 Services & Supplies 90,750 85,663 107,528 98,140 73,639 90,700 Capital Outlay ‐ ‐ ‐ ‐ 5,400 ‐ Debt & Contingencies ‐ ‐ ‐ ‐ 3,000 ‐ Transfers 7,740 12,952 13,257 5,800 ‐ 13,300 Total $ 196,522 $ 234,199 $ 318,403 $ 290,689 $ 265,288 $ 181,892 50 City of Live Oak
General Fund 10
Departmental Expenditures 1020 ‐ Building Inspection
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5003 Salaries Permanent 99,677 $ $ 101,799 $ 57,470 $ 43,175 $ 43,175 $ 105,587 5005 Salaries Extra Help ‐ ‐ ‐ 14,090 ‐ 15,000 5011 Car Allowance ‐ ‐ ‐ 105 ‐ 105 5012 Bilingual Pay ‐ ‐ ‐ 245 ‐ ‐ 5013 Social Security 6,492 6,488 4,310 2,683 2,683 6,546 5015 Medicare 1,518 1,517 1,008 628 628 1,531 5017 Unemployment Insurance 543 543 304 304 304 586 5019 Workers Compensation 5,937 6,102 6,348 1,839 1,839 4,487 5021 CalPERS City employer rate 13,082 14,151 7,033 5,000 5,000 10,040 5023 CalPERS Employee rate paid by City 8,584 8,613 3,392 2,604 2,604 2,625 5025 Health Insurance 17,998 19,711 8,611 5,519 5,519 40,226 5027 Dental Insurance 882 858 293 293 293 1,571 5029 Vision Insurance 190 190 67 64 64 322 5031 Life Insurance 208 208 123 117 117 224 Total Salaries & Benefits 155,111 160,180 103,296 62,331 62,331 188,745 5303 Operating Supplies 616 645 837 ‐ 800 3,100 New code change materials (every 3 years)
5307 Fuel 959 835 179 1,200 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 6,500 6,500 5319 Small Tools and Equipment ‐ ‐ 327 300 300 300 5323 Communications 2,279 2,363 672 1,000 ‐ 800 5331 Travel, Lodging & Meals 4,722 1,236 259 3,500 1,000 3,500 5333 Dues & Subscriptions 959 510 359 1,000 1,000 1,200 5335 Professional Development 1,176 2,026 2,373 2,800 2,800 2,800 5341 Professional Services 1,406 2,144 38,369 35,000 57,634 42,000 5342 Code Enforcement Expense ‐ ‐ 31 ‐ 2,000 ‐ 5343 Liability Insurance 5,519 5,416 5,704 7,000 ‐ 7,376 5347 Vehicle Insurance ‐ ‐ ‐ ‐ 100 ‐ 5349 Fidelity Insurance 57 60 63 100 ‐ 66 5353 Special Departmental Expense ‐ (1,065) 1,007 1,000 500 500 5703 Vehicle ‐ ‐ ‐ 24,075 ‐ ‐ Total Services and Supplies 24,530 17,368 82,725 65,900 77,976 62,200 5903 Legal Cost Transfer 1,600 1,298 1,400 1,400 ‐ 1,400 5905 Finance Cost Transfer 3,000 2,824 2,902 2,900 ‐ 2,900 5909 General Government Transfer 2,100 3,199 3,277 3,300 ‐ 3,300 Total Interfund Transfers 6,700 7,321 7,579 7,600 ‐ 7,600 Total Department Expenditures 186,341 $ $ 184,869 $ 193,600 $ 135,831 $ 147,907 $ 250,945 Budget Recap Actual Actual Actual Adopted
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits 155,111 $ $ 160,180 $ 103,296 $ 62,331 $ 62,331 $ 188,745 Services & Supplies 24,530 17,368 82,725 65,900 77,976 62,200 Capital Outlay ‐ ‐ ‐ ‐ 100 ‐ Debt & Contingencies ‐ ‐ ‐ ‐ 35,000 ‐ Transfers 6,700 7,321 7,579 3,300 ‐ 7,600 Total $ 186,341 $ 184,869 $ 193,600 $ 166,631 $ 147,907 $ 250,945 51 City of Live Oak
General Fund 10
Departmental Expenditures 1025 ‐ Engineering
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5311 Repairs & Maintenance $ ‐ $ 7,997 $ ‐ 3,932 $ ‐ $ ‐ $ 5323 Communications 374 382 383 380 ‐ 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 26,000 26,000 5353 Special Dept Expense 1,203 569 919 1,000 1,000 1,000 Total Services and Supplies 39,559 23,677 35,143 16,280 31,380 31,000 5903 Legal Cost Transfer 80 288 300 300 ‐ 300 5905 Finance Cost Transfer 100 710 800 800 ‐ 800 5909 General Government Transfer 100 800 845 850 ‐ 850 Total Interfund Transfers 280 1,798 1,945 1,950 ‐ 1,950 Total Department Expenditures 39,839 $ $ 25,475 $ 37,088 $ 18,230 $ 33,330 $ 31,000 Expenditure Recap Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies 39,559 23,677 35,143 1,000 31,380 31,000 Capital Outlay ‐ ‐ ‐ ‐ 2,900 ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 280 1,798 1,945 800 ‐ 1,950 Total $ 39,839 $ 25,475 $ 37,088 $ 4,700 $ 33,330 $ 31,000 52 City of Live Oak
General Fund 10
Departmental Expenditures 1030 ‐ Parks
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5003 Salaries Permanent 75,307 $ $ 145,424 $ 149,274 $ 147,024 $ 147,024 $ 84,752 5005 Salaries Extra Help 9,966 12,035 10,166 15,000 15,000 38,400 5007 Overtime 2,101 2,702 ‐ 1,670 ‐ ‐ 5009 Certificate Pay ‐ ‐ ‐ ‐ ‐ ‐ 5011 Car Allowance 2,718 2,450 1,300 1,200 1,200 1,230 5012 Bilingual Pay 1,000 1,000 ‐ 2,438 ‐ 2,250 5013 Social Security 5,608 9,677 9,081 9,190 9,190 5,254 5015 Medicare 1,312 2,263 2,124 2,149 2,149 1,229 5017 Unemployment Insurance 1,190 1,700 1,245 2,153 2,153 651 5019 Workers Compensation 5,725 5,885 6,122 10,342 10,342 9,357 5021 CalPERS City employer rate 5,391 13,143 13,836 11,319 11,319 6,331 5023 CalPERS Employee rate paid by City ‐ ‐ ‐ ‐ ‐ ‐ 5025 Health Insurance 32,751 50,468 52,200 49,294 49,294 53,972 5027 Dental Insurance 1,391 2,404 2,182 2,423 2,423 2,135 5029 Vision Insurance 310 495 514 488 488 434 5031 Life Insurance 296 404 350 316 316 249 Total Salaries & Benefits 145,066 250,050 252,502 250,898 250,898 206,244 5303 Operating Supplies 10,452 10,135 8,482 12,000 1,200 13,000 5305 Chemicals (pesticides, etc) 2,446 2,340 3,059 2,500 2,500 3,000 5307 Fuel 7,631 8,620 7,335 9,000 8,540 11,000 5309 Safety Items 2,509 2,492 2,636 2,500 2,500 2,500 5311 Repair & Maintenance 10,563 24,334 21,508 25,000 15,975 25,000 5313 Repair & Maint Buildings 4,046 1,969 7,094 5,000 ‐ 3,954 5315 Repair & Maint Vehicles 5,223 12,090 6,588 5,200 ‐ 3,044 53XX Tree Trimming ‐ ‐ ‐ ‐ ‐ 12,000 5317 Maint & Service Contracts ‐ 248 322 300 ‐ 1,361 5319 Small Tools and Equip. 7,751 6,123 3,231 5,500 5,000 7,500 5321 Rents & Leases ‐ ‐ ‐ ‐ 50 5323 Communications 4,288 2,922 4,058 4,000 3,500 4,000 5325 Advertising 733 ‐ ‐ ‐ 5331 Travel, Lodging & Meals 2,994 ‐ 4,715 4,000 1,000 5,200 5335 Professional Development 1,415 3,589 1,801 2,900 3,750 3,500 5337 Licenses & Permits 172 327 1,503 1,500 1,500 1,500 5339 Utilities 30,572 4,582 421 29,000 10,000 10,000 5341 Professional Services 6,465 5,795 5,907 7,000 4,200 6,000 5343 Liability Insurance 4,911 4,561 5,075 5,200 ‐ 6,559 5345 Property & Other Insurance 3,395 4,562 4,556 4,700 ‐ 6,880 5349 Fidelity Insurance 48 50 52 60 ‐ 55 5353 Special Dept Expense 8,225 621 548 1,500 1,500 1,500 Total Services/Supplies 113,839 100,075 84,175 126,860 83,069 105,700 5703 Vehicles & Heavy Equipment ‐ ‐ 15,696 177,952 17,000 43,000 Stump grinder ($3,000)
Carport ($2,500)
Backhoe (Streets, Water, Sewer, Parks; $150,000 @ 25%)
5703 Capital Outlay & Equipment ‐ ‐ ‐ ‐ ‐ 20,000 Lawnmower
Total Capital Outlay ‐ ‐ 15,696 177,952 17,000 63,000 5903 Legal Cost Transfer 1,199 2,600 2,699 965 ‐ 965 5905 Finance Cost Transfer 2,201 5,646 5,800 7,535 ‐ 7,535 5909 General Govt Transfer 1,499 6,501 6,750 6,800 ‐ 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 15,300 (99,000) Total Department Expenditures 200,304 $ $ 306,272 $ 309,022 $ 571,010 $ 366,267 $ 275,944 Budget Recap Actual Actual Actual Adopted Proposed
53 City of Live Oak
General Fund 10
Departmental Expenditures 1030 ‐ Parks
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits 145,066 $ $ 250,050 $ 252,502 $ 250,898 $ 250,898 $ 206,244 Services & Supplies 113,839 100,075 84,175 126,860 83,069 105,700 Capital Outlay ‐ ‐ 15,696 177,952 17,000 63,000 Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers (58,601) (43,853) (43,351) 15,300 15,300 (99,000) Total $ 200,304 $ 306,272 $ 309,022 $ 571,010 $ 366,267 $ 275,944 54 City of Live Oak
General Fund 10
Departmental Expenditures 1035 ‐ Recreation
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5003 Salaries Permanent 86,137 $ $ 97,672 $ 113,130 $ 113,959 $ 113,959 $ 124,557 5005 Salaries Extra Help 55,413 41,109 13,604 65,000 65,000 65,240 5007 Overtime 521 601 ‐ 857 ‐ ‐ 5011 Car Allowance 2,183 1,955 1,962 1,500 1,500 1,950 5012 Bilingual Pay 963 1,888 ‐ 2,113 ‐ 1,515 5013 Social Security 9,196 8,439 6,933 7,158 7,158 7,722 5015 Medicare 2,150 1,974 1,621 1,674 1,674 1,806 5017 Unemployment Insurance 4,098 3,040 1,206 6,101 6,101 890 5019 Workers Compensation 3,673 3,775 3,927 868 868 12,804 5021 CalPERS City employer rate 7,461 8,556 10,232 10,127 10,127 12,106 5023 CalPERS Employee rate paid by City 2,308 2,504 2,703 3,027 3,027 2,918 5025 Health Insurance 39,716 46,332 51,965 47,235 47,235 72,244 5027 Dental Insurance 2,255 2,416 2,261 2,750 2,750 2,825 5029 Vision Insurance 487 515 527 543 543 565 5031 Life Insurance 314 311 314 333 333 340 Total Salaries & Benefits 216,875 221,087 213,356 260,275 260,275 307,482 5323 Communications ‐ 601 580 600 ‐ 600 5335 Professional Development ‐ ‐ 150 1,500 100 150 5341 Professional Services ‐ ‐ 734 500 500 500 5343 Liability Insurance 3,471 4,164 3,590 3,700 ‐ 4,661 5349 Fidelity Insurance 38 40 42 500 ‐ 44 5351 Community Promotion 11,317 8,485 4,383 15,000 10,000 15,000 Holiday celebration ($8,000)
Live Oak Festival ($7,000)
5353 Special Dept Expense 7 787 742 1,000 15 1,500 Youth Programs
5357 Basketball 2,548 3,202 851 3,600 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 14,000 14,000 5380 Skating ‐ ‐ ‐ ‐ ‐ 500 53XX Flag Football ‐ ‐ ‐ ‐ ‐ 3,000 5399 Other Youth Programs 1,607 1,450 1,836 2,300 1,200 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 36,220 52,650 5703 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ 5705 Capital Equipment ‐ ‐ 7,578 ‐ ‐ Total Capital Outlay ‐ ‐ 7,578 ‐ ‐ ‐ 5903 Legal Cost Transfer 1,359 2,238 2,300 2,300 ‐ 2,300 5905 Finance Cost Transfer 2,598 4,854 4,900 4,900 ‐ 4,900 5909 General Govt Transfer 1,800 5,499 5,559 5,600 ‐ 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 12,800 (20,000) Total Department Expenditures 247,779 $ $ 267,637 $ 232,693 $ 325,975 $ 309,295 $ 340,132 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget 55 Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits 216,875 $ $ 221,087 $ 213,356 $ 260,275 $ 260,275 $ 307,482 Services & Supplies 45,147 46,381 21,679 52,900 36,220 52,650 Capital Outlay ‐ ‐ 7,578 ‐ ‐ ‐ Debt & Contingencies ‐ 1 2 3 5 6 Transfers (14,243) (7,409) (2,341) 12,800 12,800 (20,000) Total $ 247,779 $ 267,638 $ 232,695 $ 325,978 $ 309,300 $ 340,138 56 City of Live Oak
General Fund 10
Departmental Expenditures 1040 ‐ Pool
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5003 Salaries Permanent 20,470 $ $ 24,124 $ 26,860 $ 21,446 $ 21,446 $ 28,255 5005 Salaries Life Guards 21,904 22,022 12,161 25,000 25,000 65,240 5007 Overtime 122 100 ‐ 154 ‐ ‐ 5009 Certificate Pay ‐ ‐ 3,500 ‐ 3,500 5011 Car Allowance 588 600 650 600 600 630 5012 Bilingual Pay 225 450 ‐ 488 ‐ 450 5013 Social Security 2,946 2,831 1,503 1,367 1,367 1,752 5015 Medicare 689 662 352 320 320 410 5017 Unemployment Insurance 1,817 1,543 173 1,136 1,136 174 5019 Workers Compensation 4,327 4,447 4,627 130 130 7,058 5021 CalPERS City employer rate 1,701 1,976 2,292 1,821 1,821 2,510 5023 CalPERS Employee rate paid by City 385 417 451 453 453 486 5025 Health Insurance 8,250 10,717 11,716 8,226 8,226 14,577 5027 Dental Insurance 449 483 471 422 422 569 5029 Vision Insurance 96 113 112 85 85 116 5031 Life Insurance 66 68 65 50 50 66 Total Salaries & Benefits 64,035 70,553 62,074 64,556 64,556 122,293 5303 Operating Supplies 296 277 863 1,000 100 1,500 5305 Chemicals 14,033 10,385 13,869 12,500 12,500 17,000 5309 Safety Items 1,787 339 1,353 ‐ 1,500 1,500 5311 Repair & Maintenance 453 976 20 ‐ 3,000 3,000 5319 Small Tools and Equipment 3,245 ‐ 1,107 ‐ 970 1,200 5323 Communications 248 341 375 300 ‐ 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 5345 Property & Equip Insurance 1,132 1,521 1,519 1,600 ‐ 2,293 5349 Fidelity Insurance 28 30 31 50 ‐ 33 5353 Special Dept Expense 2,940 ‐ 1,415 1,000 1,000 1,000 Total Services and Supplies 30,410 18,095 24,457 26,120 21,210 26,100 5903 Legal Cost Transfer 958 866 900 900 ‐ 900 5905 Finance Cost Transfer 1,799 1,941 2,101 2,100 ‐ 2,100 5909 General Government Transfer 1,201 2,202 2,283 2,300 ‐ 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 5,300 (46,000) Total Department Expenditures 78,403 $ $ 73,657 $ 66,916 $ 95,976 $ 91,066 $ 102,393 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits 64,035 $ $ 70,553 $ 62,074 $ 64,556 $ 64,556 $ 122,293 Services & Supplies 30,410 18,095 24,457 26,120 21,210 26,100 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers (16,042) (14,991) (19,616) 5,300 5,300 (46,000) Total $ 78,403 $ 73,657 $ 66,916 $ 95,976 $ 91,066 $ 102,393 57 City of Live Oak
General Fund 10
Department Expenditures 1032 ‐ Facility Maintenance
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5003 Salaries Permanent 10,338 $ $ 7,234 $ 4,023 $ 4,430 $ ‐ 4,430 $ 5005 Salaries Extra Help 408 3,460 ‐ 2,764 ‐ ‐ 5007 Overtime ‐ 30 ‐ ‐ ‐ ‐ 5011 Car Allowance 166 196 111 30 ‐ 30 5012 Bilingual Pay 31 44 ‐ 81 ‐ ‐ 5013 Social Security 713 671 399 277 ‐ 277 5015 Medicare 167 157 94 65 ‐ 65 5017 Unemployment Insurance 478 490 128 43 ‐ 43 5019 Workers Compensation 60 62 65 190 ‐ 190 5021 CalPERS City employer rate 92 83 205 423 ‐ 423 5023 CalPERS Employee rate paid by City ‐ ‐ ‐ 156 ‐ 156 5025 Health Insurance 962 889 1,694 1,883 ‐ 1,883 5027 Dental Insurance 40 36 67 110 ‐ 110 5029 Vision Insurance 7 6 11 18 ‐ 18 5031 Life Insurance 7 5 11 17 ‐ 17 Total Salaries & Benefits 13,499 13,333 9,653 7,642 ‐ 7,642 5303 Operating Supplies 437 667 27 500 500 525 5309 Safety Items 144 318 253 2,500 2,500 2,625 5313 Repair & Maint Buildings 38,466 48,057 19,202 45,000 6,500 47,250 City Hall
Boy Scount Buildings
Community Center
5323 Communications 6,982 9,361 8,945 9,700 ‐ 7,825 5337 Licenses & Permits 2,084 1,862 734 2,100 750 2,205 5339 Utilities 35,550 27,190 23,442 27,000 21,988 23,000 5345 Property & Equip Insurance 3,535 3,489 5,280 8,000 ‐ 5,078 5349 Fidelity Insurance ‐ 70 73 100 ‐ 77 Total Services and Supplies 87,198 91,014 57,956 94,900 45,218 75,605 5705 Furniture/Equipment 1,097 ‐ ‐ ‐ ‐ 3,409 Total Capital Outlay 1,097 ‐ ‐ ‐ ‐ 3,409 Total Department Expenditures 101,794 $ $ 104,347 $ 67,609 $ 102,542 $ 56,269 $ 75,605 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits 13,499 $ $ 13,333 $ 9,653 $ 7,642 $ ‐ 7,642 $ Services & Supplies 87,198 91,014 57,956 94,900 45,218 75,605 Capital Outlay 1,097 ‐ ‐ ‐ ‐ 3,409 Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total $ 101,794 $ 104,347 $ 67,609 $ 102,542 $ 56,269 $ 75,605 58 City of Live Oak
General Fund 10
Departmental Expenditures 0000 ‐ Nondepartmental
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 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 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ 194,557 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ $ 194,557 59 City of Live Oak
Fund 12
Department 1200 ‐ Water Enterprise
Actual Adopted Proposed
Actual Actual Expenditures Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4169 Water Usage Charges 873,133 $ $ 873,379 $ 940,336 $ 920,000 $ 920,000 $ 920,000 4405 Penalty Charges 6,453 4,434 75 ‐ 4,000 ‐ 4404 Services Miscellaneous ‐ 1,913 (221) ‐ 1,500 ‐ 4401 Interest Earnings 1,975 ‐ 350 ‐ ‐ ‐ 4601 Federal Grants ‐ ‐ ‐ ‐ ‐ 123,864 4172 Contributed Capital Grants 577,087 1,417,165 ‐ 1,210,749 ‐ ‐ TOTAL FUND REVENUES 1,458,648 $ $ 2,297,241 $ 2,150,939 $ 925,500 $ 1,043,864 $ 920,000
EXPENDITURES
5001 Salaries Elected 1,951 $ $ 2,182 $ 2,321 $ 2,520 $ 2,520 $ 2,970 5003 Salaries Permanent 184,043 292,850 331,287 342,368 342,368 349,957 5005 Salaries Extra Help 22,091 23,232 ‐ 10,110 ‐ 18,263 5006 Outsourced Personnel 22,512 ‐ ‐ ‐ ‐ ‐ 5007 Overtime 3,241 4,509 ‐ 2,412 ‐ ‐ 5010 Technology Allowance ‐ 247 ‐ 293 ‐ 270 5011 Car Allowance 1,095 1,689 2,001 1,995 1,995 1,950 5012 Bilingual Pay ‐ 3,687 ‐ 4,494 ‐ 4,125 5013 Social Security 12,633 19,067 19,608 21,294 21,294 21,881 5015 Medicare 2,954 4,459 4,653 5,030 5,030 5,117 5017 Unemployment Insurance 2,610 2,854 3,361 3,541 3,541 2,344 5019 Workers Compensation 11,843 12,173 12,665 21,394 21,394 21,447 5020 CalPERS Unfunded Liability 38,323 26,114 28,665 13,900 13,900 31,400 $157,000 (20%)
5021 CalPERS City employer rate 16,449 27,851 31,880 34,820 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 7,613 6,879 5024 OPEB ARC Expense 187 197 ‐ (34) ‐ ‐ 5025 Health Insurance 49,194 68,014 81,055 80,644 80,644 128,380 5027 Dental Insurance 3,706 3,901 4,254 4,663 4,663 5,168 5029 Vision Insurance 734 886 962 926 926 1,053 5031 Life Insurance 682 818 932 932 932 979 Total Salaries & Benefits 421,425 461,215 558,521 541,640 541,640 642,547 5301 Office Supplies 2,579 2,012 1,431 2,000 2,000 2,000 5303 Operating Supplies 3,611 3,374 2,363 3,500 2,000 2,000 5305 Chemicals 25,245 39,446 47,312 38,000 63,000 63,000 5307 Fuel 3,429 2,925 1,252 3,000 3,000 3,000 5309 Safety Items 1,118 753 1,249 800 800 800 5311 Repair & Maintenance 29,952 32,246 60,142 42,000 35,000 35,000 5312 Repair Distribution System ‐ 182 9,667 12,000 ‐ 950 5313 Repair & Maint Buildings 54 ‐ ‐ ‐ 500 ‐ 5315 Repair & Maint Vehicles 3,841 4,248 3,724 3,400 ‐ 3,400 5317 Maint & Service Contracts 16,058 8,688 10,764 18,000 18,000 18,000 5319 Small Tools and Equip 3,238 1,912 5,997 3,700 3,500 3,500 5321 Rents & Leases 8,450 5,337 6,683 6,000 6,000 6,000 5323 Communications 1,828 4,198 3,682 4,263 4,263 4,200 60 City of Live Oak
Fund 12
Department 1200 ‐ Water Enterprise
Actual Adopted Proposed
Actual Actual Expenditures Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 WATER EXPENDITURES cont.
5327 Postage 6,103 4,761 7,638 7,700 7,700 7,700 5329 Printing & Copying 3,759 3,768 3,922 4,700 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 4,000 4,000 5337 Licenses & Permits 13,125 15,765 17,965 18,000 19,415 20,000 5339 Utilities 161,652 190,532 198,257 195,000 253,000 255,000 Power
5341 Professional Services 182,474 103,124 155,066 165,000 100,000 100,000 PLC Programming
Accounting services
SCADA Services
Information Technology Services (12.5%)
5343 Liability Insurance 15,397 12,810 15,907 16,400 20,509 21,000 5345 Property & Other Insur 11,709 15,471 15,106 16,000 23,424 23,400 5349 Fidelity Insurance 199 210 220 225 231 231 5353 Special Dept Expense 175 175 160 500 220 500 Total Services/Supplies 499,004 458,929 570,207 565,688 576,112 575,031 5501 Principal 40,000 ‐ ‐ 40,000 40,000 40,000 5503 Interest 44,200 21,253 40,800 25,218 39,100 38,250 Total Debt Service 84,200 21,253 40,800 65,218 79,100 78,250 5703 Equipment ‐ 775 19,151 75,000 15,000 35,000 PLCS ($2,000)
Rolling Door ‐ Chem Building ‐ Well 3 ($10,000)
2 Sheds (Well 4 & pump station, $8,000)
5703 Vehicles 47,500
Utility Truck
Backhoe (Streets, Water, Sewer, Parks)
5705 Grant Funded Projects 577,087 ‐ ‐ ‐ ‐ 200,000 Transfer switches ($45,000)
Chemical tanks ($30,000)
Backflow cage covers ($50,000)
MXU's ($75,000)
Total Capital Outlay 577,087 775 19,151 75,000 15,000 282,500 5901 Interfund Transfer ‐ ‐ ‐ 21,250 ‐ 5903 Legal Cost Transfer 7,760 5,919 6,000 5,000 5,000 5,000 5905 Finance Cost Transfer 14,897 12,971 13,001 18,000 18,000 18,000 5909 General Govt Transfer 10,101 14,899 14,892 11,000 11,000 11,000 5911 Engineering Transfer 1,200 3,170 5,615 3,200 3,200 3,200 Total Interfund Transfers 33,958 36,959 60,758 37,200 37,200 37,200 TOTAL FUND EXPENDITURES 1,615,674 $ $ 979,131 $ 1,249,436 $ 1,284,746 $ 1,249,052 $ 1,615,528 Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Budget Thru 5‐13‐21 Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2020‐21 FY 2020‐21 FY 2021‐22 Salaries & Benefits 421,425 $ $ 461,215 $ 558,521 $ 541,640 $ 541,640 $ 642,547 Services & Supplies 499,004 458,929 570,207 565,688 576,112 575,031 Capital Outlay 577,087 775 19,151 75,000 15,000 282,500 Debt & Contingencies 84,200 21,253 40,800 65,218 79,100 78,250 Transfers 33,958 36,959 60,758 37,200 37,200 37,200 Total $ 1,615,674 $ 979,131 $ 1,249,436 $ 1,284,746 $ 1,249,052 $ 1,615,528 Fund Recap
Actuals Actuals Actuals Budget Projected Proposed
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2020‐21 FY 2020‐21 FY 2021‐22 Beginning Net Assets
61 City of Live Oak
Fund 12
Department 1200 ‐ Water Enterprise
Cash 265,184 $ $ ‐ 121,126 $ ‐ $ ‐ $ ‐ $ Receivables 85,913 80,602 104,745 133,493 ‐ 133,493 Prepaid Costs 5,114 7,002 5,185 8,898 ‐ 8,898 Accounts payable (68,787) (35,736) (66,067) (80,794) ‐ (80,794) Salaries & benefits payable (6,327) (7,743) (11,443) (19,256) ‐ (19,256) Due to other funds ‐ ‐ (2,204) (389,482) ‐ (389,482) Total Beginning Net Assets 281,097 $ $ 165,251 $ 30,216 $ (347,141) $ (347,141) $ (552,329) Revenues & Transfers in 1,458,648 2,297,241 2,150,939 925,500 1,043,864 920,000 Expenditures & Transfers out 1,615,674 979,131 1,249,436 1,284,746 1,249,052 1,615,528 Adjustments for long‐term items (no 41,180 (1,453,145) ‐ (1,278,859) ‐ ‐ Ending Net Assets $ 165,251 $ 30,216 $ (347,141) $ (706,387) $ (552,329) $ (1,247,857) 62 City of Live Oak
Fund 13
Department 1300 ‐ Sewer Enterprise Operations
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4401
Services Charges
Sewer Usage Charges 2,272,082 $ $ 2,318,010 $ 2,378,200 $ 2,355,000 $ 2,431,266 $ 2,500,000 4405 Penalty Charges 17,706 10,289 215 ‐ 10,200 10,000 4169 Interest Earnings 68,096 60,838 1,820 ‐ 32,000 ‐ 4301 Interfund Transfer ‐ ‐ ‐ 21,250 ‐ ‐ 46XX Federal Grants ("P" Street Lift Station) 900,000 46XX State Grants (Sewer Plant Solar Project ) 1,680,000 TOTAL FUND REVENUES 2,357,884 $ $ 2,389,137 $ 2,401,485 $ 2,397,200 $ 2,431,266 $ 5,090,000
EXPENDITURES
5001 Salaries Elected 1,951 $ $ 2,164 $ 2,321 $ 2,520 $ 2,520 $ 2,970 5003 Salaries Permanent 265,955 398,668 437,869 542,351 542,351 622,814 5005 Salaries Extra Help 26,133 26,966 ‐ 10,092 ‐ 18,263 50XX Opearator in Training Program 48,000 5006 Outsourced Personnel 33,768 ‐ ‐ 121,500 ‐ ‐ 5007 Overtime 2,803 4,039 ‐ 2,251 ‐ ‐ 5009 Certificate Pay ‐ ‐ ‐ ‐ ‐ 5010 Technology Allowance ‐ 495 ‐ 585 ‐ 540 5011 Car Allowance 4,279 5,960 6,745 6,555 6,555 6,315 5012 Bilingual Pay ‐ 3,818 ‐ 4,700 ‐ 4,125 5013 Social Security 18,118 25,577 26,054 29,824 29,824 38,798 5015 Medicare 4,238 5,982 6,227 7,074 7,074 9,073 5017 Unemployment Insurance 2,918 3,244 3,541 4,214 4,214 3,754 5019 Workers Compensation 40,098 58,995 61,375 30,381 30,381 39,651 5020 CalPERS Unfunded Liability 18,395 69,639 76,441 62,550 62,550 47,100 $157,000 (30%)
5021 CalPERS City employer rate 26,946 40,428 45,834 50,204 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 15,457 14,843 5024 OPEB Expense ‐ GASB 75 187 197 ‐ (34) ‐ 5025 Health Insurance 60,043 80,994 97,511 104,628 104,628 218,554 5027 Dental Insurance 4,199 4,773 4,799 6,015 6,015 8,625 5029 Vision Insurance 818 1,001 1,058 1,186 1,186 1,762 5031 Life Insurance 815 985 1,068 1,191 1,191 1,519 Total Salaries & Benefits 553,518 785,388 941,128 864,150 864,150 1,157,460 5301 Office Supplies 2,898 2,224 1,854 2,800 2,800 2,800 5303 Operating Supplies 12,156 5,252 4,398 6,000 6,000 6,000 5305 Chemicals 1,982 10,469 13,751 15,000 15,000 15,000 5307 Fuel 9,597 13,503 10,403 16,000 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 2,500 2,500 5311 Repair/Maint WWTP 86,753 90,737 123,077 130,000 130,000 325,000 Aeration Rehab
5312 Repairs/Maint Collection System 66,266 43,775 14,935 75,000 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 25,000 25,000 5317 Maint & Service Contracts 34,044 26,291 11,564 63,000 50,000 50,000 5319 Small Tools and Equip 8,630 10,258 6,403 4,800 4,800 4,800 5321 Rents & Leases 10,084 11,671 11,321 12,500 12,500 12,500 5323 Communications 6,519 10,385 22,490 22,863 8,104 8,104 5325 Advertising 1,450 ‐ 490 600 600 600 5327 Postage 6,122 4,673 8,021 7,500 7,500 7,500 5329 Printing & Copying 4,142 3,768 3,922 4,000 4,000 4,000 5333 Dues & Subscriptions 1,395 10 4,764 3,800 3,000 2,000 5335 Professional Dev 541 125 510 ‐ 500 2,000 63 City of Live Oak
Fund 13
Department 1300 ‐ Sewer Enterprise Operations
5337 Licenses & Permits 19,728 20,126 29,628 30,000 30,000 30,000 5338 Utilities ‐ Sewage Plant 137,169 159,788 152,436 165,000 165,000 165,000 5339 Utilities 45,598 31,721 44,632 33,000 33,000 45,000 64 City of Live Oak
Fund 13
Department 1300 ‐ Sewer Enterprise Operations
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 SEWER EXPENDITURES cont.
5341 Professional Services 487,382 232,977 257,635 235,000 235,000 215,000 Accounting services
SCADA Services
Information Technology Services (12.5%)
5343 Liability Insurance 33,407 27,114 34,511 35,500 44,478 44,478 5345 Property & Other Insurance 38,177 50,294 48,909 52,000 76,196 76,196 5349 Fidelity Insurance 342 359 377 400 396 396 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 1,077,374 1,190,374 5501 Principal ‐ ‐ ‐ 280,000 207,000 202,852 5503 Interest 84,129 103,044 77,092 14,370 14,370 74,720 Total Debt Service 84,129 103,044 77,092 294,370 221,370 277,572 5701 Buildings & Structures ‐ ‐ ‐ ‐ 20,000 70,000 Connect Peach Tree & Garden Glenn to Water ($40,000)
WHIMS System ($30,000)
5703 Vehicles ‐ ‐ ‐ ‐ ‐ 67,500 Truck ($30,000)
Backhoe (Streets, Water, Sewer, Parks; $150,000 @ 25%)
5704 Equipment ‐ ‐ ‐ ‐ ‐ 150,000 CPU ($100,000)
Motor control equipment & mowing attachment ($10,000)
Collection System Video ($25,000)
5705 Capital Projects ‐ ‐ ‐ 1,600,000 25,412 3,730,000 P Street Lift Station ($2,750,000; Sewer portion = $2,200,000 offset by Federal Stimulus Funds of
$900,000)
Sewer Plant Solar Project ($2,430,000 offset by
State Water Grant = $1,680,000)
Total Capital Outlay ‐ ‐ ‐ 1,620,000 25,412 4,017,500 5901 Interfund Transfers ‐ ‐ ‐ ‐ ‐ 125,000 Transfers to Fund 5900 ‐ Capital Equipment
Purchase Reserve for Vacuum Truck ($125,000 /
year * 4 years)
5903 Legal Cost Transfer 17,756 10,540 10,792 6,000 6,000 6,000 5905 Finance Cost Transfer 33,799 22,946 23,198 28,200 28,200 28,200 5909 General Govt Transfer 23,200 26,502 26,599 21,006 21,006 21,006 5911 Engineering Cost Transfer 2,900 5,698 10,709 11,700 11,700 11,700 Total Interfund Transfers 77,655 65,686 71,298 66,906 66,906 191,906 TOTAL FUND EXPENDITURES 1,753,174 $ $ 1,747,362 $ 1,936,523 $ 3,814,689 $ 2,255,212 $ 6,834,812 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits 553,518 $ $ 785,388 $ 941,128 $ 864,150 $ 864,150 $ 1,157,460 Services & Supplies 1,037,872 793,244 847,005 969,263 1,077,374 1,190,374 Capital Outlay ‐ ‐ ‐ 1,620,000 25,412 4,017,500 Debt & Contingencies 84,129 103,044 77,092 294,370 221,370 277,572 Transfers 77,655 65,686 71,298 66,906 66,906 191,906 Total $ 1,753,174 $ 1,747,362 $ 1,936,523 $ 3,814,689 $ 2,255,212 $ 6,834,812 Fund Recap Adopted Proposed
65 City of Live Oak
Fund 13
Department 1300 ‐ Sewer Enterprise Operations
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Net Assets
Cash 3,458,833 $ $ 3,734,070 $ 4,121,225 $ 4,392,133 Receivables 224,458 236,068 284,001 354,523 Prepaid Costs 5,114 7,950 5,553 10,844 Accounts payable (88,858) (68,742) (112,233) (682,009) Salaries & benefits payable (9,743) (10,276) (15,148) (27,421) Total Beginning Net Assets 3,589,804 $ $ 3,899,070 $ 4,283,398 $ 4,048,070 $ 4,048,070 $ 4,224,124 Revenues & Transfers in 2,357,884 2,389,137 2,401,485 2,397,200 2,431,266 5,090,000 Expenditures & Transfers out 1,753,174 1,747,362 1,936,523 3,814,689 2,255,212 6,834,812 Adjustments for long‐term items (non‐bud 88,884 (257,447) ‐ (700,290) ‐ ‐ Ending Net Assets 4,283,398 $ $ 4,283,398 $ 4,048,070 $ 2,630,581 $ 4,224,124 $ 2,479,312 66 City of Live Oak
Fund 14
Department 1400 Streets/Roads Revenue Sources
Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4157 Cal Trans Reimbursement 8,008 $ $ 6,673 $ 6,673 $ 6,000 $ 6,006 $ 6,000 4158 Recology Road Maint 5,380 12,231 ‐ 15,362 ‐ ‐ 4159 Traffic Congestion Relief 9,902 ‐ 9,938 ‐ ‐ ‐ 4169 Interest Earnings 5,826 7,179 352 2,000 564 1,000 4301 Interfund Transfer ‐ ‐ 33,412 ‐ ‐ ‐ 4500 2103 Gas Tax 26,537 53,332 93,759 81,200 51,302 53,000 4501 2105 Gas Tax 43,827 40,923 55,656 43,300 33,894 35,000 4503 2106 Gas Tax 31,205 28,539 42,683 35,400 22,693 23,000 4505 2107 Gas Tax 54,455 51,100 70,696 52,200 34,242 35,000 4507 2107.5 Gas Tax 2,000 2,000 4,000 ‐ 2,400 ‐ 4508 State Gas Tax Rehab ‐ 43,115 ‐ 155,711 159,925 165,000 4509 State Gas Tax Prior Yrs 165,689 111,278 0 ‐ 118,500 ‐ 4601 Grant Proceeds 7,500 ‐ ‐ ‐ ‐ 963,000 (Pennington Rd West)
TOTAL FUND REVENUES 360,329 $ $ 399,720 $ 444,890 $ 341,000 $ 308,627 $ 1,281,000 67 City of Live Oak
Fund 14
Department 1400 Streets/Roads
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
EXPENDITURES
5003 Salaries Permanent 36,349 $ $ 98,161 $ 96,020 $ 102,323 $ 102,323 $ 92,663 5005 Salaries Extra Help 9,966 12,035 10,166 13,650 13,650 18,263 5006 Outsourced personnel 11,256 ‐ ‐ ‐ ‐ ‐ 5007 Overtime 1,543 2,625 ‐ 1,768 ‐ 5011 Car Allowance 25 ‐ ‐ 60 ‐ 60 5012 Bilingual Pay 150 300 ‐ 363 ‐ 300 5013 Social Security 2,904 6,773 6,227 6,348 6,348 5,745 5015 Medicare 679 1,584 1,457 1,485 1,485 1,344 5017 Unemployment Insurance 836 1,270 1,009 1,849 1,849 543 5019 Workers Compensation 2,234 2,296 2,389 7,935 7,935 7,181 5019 CalPERS Unfunded Liability ‐ 17,410 19,110 13,900 13,900 7,850 5021 CalPERS City employer rate 2,498 9,978 10,456 9,249 9,249 11,075 5023 CalPERS Employee rate paid by City 385 417 450 453 453 486 5025 Health Insurance 6,429 18,251 19,956 16,347 16,347 25,008 5027 Dental Insurance 531 1,201 926 962 962 957 5029 Vision Insurance 101 209 191 202 202 205 5031 Life Insurance 117 239 212 200 200 208 Total Salaries & Benefits 76,003 172,749 170,700 174,963 174,963 171,828 5301 Office Supplies 2,446 1,913 1,266 2,500 2,500 2,500 5303 Operating Supplies 3,200 1,388 2,091 2,000 2,000 2,500 5305 Chemicals ‐ 256 341 ‐ 500 ‐ 5307 Fuel 801 230 623 500 2,750 3,000 5308 Signs 1,041 1,588 3,770 3,050 3,050 4,000 5309 Safety Items 2,126 1,815 3,044 2,450 2,450 2,450 5311 Repair & Maintenance 27,449 (7,952) 8,031 12,000 12,000 12,000 5315 Repair & Maint Vehicles 4,051 2,610 2,813 3,000 3,000 5,000 5319 Small Tools and Equip 1,582 2,656 6,148 2,000 2,000 1,000 5321 Rents & Leases 180 647 1,664 1,500 750 750 5323 Communications 1,998 1,461 1,549 1,600 1,884 1,884 5329 Printing & Copying 696 243 154 150 1,012 1,200 5331 Travel, Lodging & Meals ‐ ‐ 1,062 ‐ ‐ 5333 Dues & Subscriptions 815 961 1,309 1,540 1,555 1,500 5335 Professional Dev. ‐ ‐ 453 500 500 500 5337 Licenses & Permits 1,171 ‐ 1,107 1,310 1,500 1,500 5339 Utilities 1,353 1,830 2,344 2,200 5,477 6,000 5341 Professional Services 11,097 41,759 34,740 50,450 50,450 50,450 5341 Street Sweeping Services 22,810 ‐ 26,957 23,000 23,000 26,000 5343 Liability Insurance 3,243 3,341 3,352 4,000 4,338 4,338 5345 Property & Other Insur 1,524 1,785 1,436 2,100 2,783 2,783 5349 Fidelity Insurance 28 30 31 50 500 500 5353 Special Department Expense ‐ ‐ 1 500 500 500 Total Services and Supplies 87,611 57,623 103,223 116,900 123,998 130,355 57XX Software 30,000
5703 Vehicles & Heavy Equip ‐ ‐ ‐ 28,326 ‐ 92,500 Crack Sealer ($5,000)
Utility Truck (Water, Streets; $50,000)
Backhoe (Streets, Water, Sewer, Parks; $150,000 @ 25%)
5705 Capital Projects ‐ ‐ 146,000 ‐ 50,000 1,094,000 Pennington Road West (offset by grant revenue of
$963,000)
Total Equipment & Projects ‐ ‐ 174,326 ‐ 50,000 1,216,500 5901 Interfund Transfer 39,980 ‐ 2,200 ‐ ‐ ‐ 5903 Legal Cost Transfer 1,120 1,804 1,899 1,900 1,900 1,900 68 City of Live Oak
Fund 14
Department 1400 Streets/Roads
5905 Finance Cost Transfer 2,100 3,797 3,899 9,000 9,000 9,000 5909 General Govt Transfer 1,400 4,399 4,468 4,500 4,500 4,500 5911 Engineering Transfer 201 941 1,755 1,000 1,000 1,000 Total Interfund Transfers 44,801 13,141 12,021 16,400 16,400 16,400 TOTAL FUND EXPENDITURES 208,415 $ $ 243,513 $ 460,270 $ 358,263 $ 315,361 $ 1,535,083 69 City of Live Oak
Fund 14
Department 1400 Streets/Roads
Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits 76,003 $ $ 172,749 $ 170,700 $ 174,963 $ 174,963 $ 171,828 Services & Supplies 87,611 57,623 103,223 116,900 123,998 130,355 Capital Outlay ‐ ‐ 174,326 ‐ 50,000 1,216,500 Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 44,801 13,141 12,021 16,400 16,400 16,400 Total $ 208,415 $ 243,513 $ 460,270 $ 358,263 $ 315,361 $ 1,535,083 70 City of Live Oak
Fund 14
Department 1415 ‐ Storm Drains
Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 5311 Repair & Maintenance $ ‐ ‐ $ ‐ $ $ ‐ 1,500 $ $ 1,500 5337 Licenses & Permits 320 352 419 ‐ 425 ‐ 5339 Utilities 1,699 1,401 1,453 1,500 1,500 1,500 5341 Professional Services 388 ‐ 58 75 ‐ 2,100 Total Services and Supplies 2,407 1,753 1,930 3,500 3,600 3,000 TOTAL FUND EXPENDITURES 2,407 $ $ 1,753 $ 1,930 $ 3,500 $ 3,600 $ 3,000 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies 2,407 1,753 1,930 3,500 3,600 3,000 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total $ 2,407 $ 1,753 $ 1,930 $ 3,500 $ 3,600 $ 3,000 Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 221,160 $ 370,667 $ 525,121 $ 507,811 $ 507,811 $ 497,476 Revenues & Transfers in 360,329 399,720 444,890 341,000 308,627 1,281,000 Expenditures & Transfers out 210,822 245,266 462,201 361,763 318,961 1,538,083 Ending Fund Balance $ 370,667 $ 525,121 $ 507,811 $ 487,048 $ 497,476 $ 240,393 71 City of Live Oak
Fund 15
Department 1500 ‐ TDA Transportation Tax
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4511 Transportation Tax Non Transit 403,657 $ $ 420,827 $ 371,141 $ 390,000 $ 390,000 $ 390,000 4169 Interest Earnings 13,367 11,414 1,583 ‐ 3,000 ‐ 4301 Interfund Transfer 320 ‐ ‐ ‐ ‐ ‐ TOTAL FUND REVENUES 417,344 $ $ 432,241 $ 372,724 $ 393,000 $ 390,000 $ 390,000
EXPENDITURES
5311 Repair & Maintenance $ ‐ ‐ $ $ ‐ 34 $ ‐ $ ‐ $ 5333 Dues & Subscriptions 815 1,062 1,309 1,300 1,555 1,600 5341 Professional Services 2,960 8,511 1,945 10,000 3,000 3,000 Total Services and Supplies 3,775 9,573 3,287 11,300 4,555 4,600 5705 Capital Projects ‐ ‐ 1,223,967 ‐ 350,000 42,000 Aluminum grading @ Apricot ($10,000)
Alarm system ($7,000)
Pump and Motor Rebuild ($25,000)
Total Capital Outlay ‐ ‐ 1,223,967 ‐ 350,000 42,000 5901 Interfund Transfer 382,749 38,823 ‐ 55,955 ‐ ‐ 5903 Legal Cost Transfer 158 72 102 100 100 100 5905 Finance Cost Transfer 200 265 300 300 300 300 5909 General Govt Transfer 198 298 297 300 300 300 5911 Engineering Cost Transfer ‐ 57 174 100 100 100 Total Interfund Transfers 383,305 39,515 56,828 800 800 800 TOTAL FUND EXPENDITURES 387,080 $ $ 49,088 $ 1,284,083 $ 362,100 $ 5,355 $ 47,400 Budget Recap Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Budget Thru 5‐13‐21 Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2020‐21 FY 2020‐21 FY 2021‐22 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies 3,775 9,573 3,287 11,300 4,555 4,600 Capital Outlay ‐ ‐ 1,223,967 ‐ 350,000 42,000 Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 383,305 39,515 56,828 800 800 800 Total $ 387,080 $ 49,088 $ 1,284,083 $ 362,100 $ 5,355 $ 47,400 Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 784,013 $ 814,277 $ 1,197,430 $ 286,071 $ 286,071 $ 670,716 Revenues & Transfers in 417,344 432,241 372,724 393,000 390,000 390,000 Expenditures & Transfers out 387,080 49,088 1,284,083 362,100 5,355 47,400 Ending Fund Balance 814,277 $ $ 1,197,430 $ 286,071 $ 316,971 $ 670,716 $ 1,013,316 72 City of Live Oak
Fund 16
Department 1600 ‐ Traffic Safety (Vehicle Code Fines)
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4511 Transportation Tax Non Transit 4,230 $ $ 5,140 $ 4,781 $ 5,000 $ 3,500 $ 3,500 4169 Interest Earnings 6 73 10 ‐ 25 ‐ TOTAL FUND REVENUES 4,236 $ $ 5,213 $ 4,791 $ 5,025 $ 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 Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies 1,400 ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total $ ‐ 1,400 $ ‐ $ ‐ $ ‐ $ ‐ $ Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Cash Balance (1,236) $ $ 1,600 $ 6,813 $ 11,604 $ 11,604 $ 15,104 Revenues & Transfers in 4,236 5,213 4,791 5,025 3,500 3,500 Expenditures & Transfers out 1,400 ‐ ‐ ‐ ‐ ‐ Ending Fund Balance 1,600 $ $ 6,813 $ 11,604 $ 16,629 $ 15,104 $ 18,604 73 City of Live Oak
Fund 17
Department 1700 ‐ COPS
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4607 COPS Grant 111,221 $ $ 154,373 $ 46,285 $ 100,000 $ 200,000 $ 150,000 4169 Interest Earnings 6,123 5,931 140 1,000 ‐ 343 TOTAL FUND REVENUES 117,344 $ $ 160,304 $ 46,425 $ 101,000 $ 200,343 $ 150,000
EXPENDITURES
5319 Small Tools and Equipment 42,054 $ $ 92,684 $ 13,491 $ 70,000 $ 50,000 $ 50,000 5337 Licenses & Permits ‐ ‐ ‐ 5,000 ‐ 76 5353 Special Departmental Expense 30 83,915 152 200,000 ‐ 200,000 Facility cameras
Total Services and Supplies 42,084 176,599 13,643 275,000 250,076 50,000 5703 Vehicles & Equipment 69,137 (16,519) ‐ 32,643 ‐ 376 Total Capital Outlay 69,137 (16,519) ‐ 32,643 ‐ 376 TOTAL FUND EXPENDITURES 111,221 $ $ 160,080 $ 46,285 $ 275,000 $ 250,452 $ 50,000 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies 42,084 176,599 13,643 275,000 250,076 50,000 Capital Outlay 69,137 (16,519) ‐ 32,643 ‐ 376 Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total $ 111,221 $ 160,080 $ 46,285 $ 275,000 $ 250,452 $ 50,000 Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Cash Balance 233,509 $ $ 239,632 $ 239,856 $ 239,996 $ 239,996 $ 189,887 Revenues & Transfers in 117,344 160,304 46,425 101,000 200,343 150,000 Expenditures & Transfers out 111,221 160,080 46,285 275,000 250,452 50,000 Ending Fund Balance 239,632 $ $ 239,856 $ 239,996 $ 65,996 $ 189,887 $ 289,887 74 City of Live Oak
Fund 18
Department 1800 ‐ Sidewalk Improvement
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4169 Interest Earnings 318 $ $ 273 $ 7 $ 100 $ ‐ 13 $ TOTAL FUND REVENUES 318 $ $ 273 $ 7 $ 100 $ ‐ 13 $
EXPENDITURES
5705 Capital Projects $ ‐ ‐ $ ‐ $ $ ‐ 17,500 $ ‐ $ Total Capital Outlay ‐ ‐ ‐ ‐ 17,500 ‐ TOTAL FUND EXPENDITURES $ ‐ ‐ $ ‐ $ $ ‐ 17,500 $ ‐ $ Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ ‐ ‐ 17,500 ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ $ ‐ $ ‐ $ $ ‐ 17,500 $ ‐ $ Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 17,451 $ 17,769 $ 18,042 $ 18,049 $ 18,049 $ 18,062 Revenues & Transfers in 318 273 7 100 ‐ 13 Expenditures & Transfers out ‐ ‐ ‐ ‐ 17,500 ‐ Ending Fund Balance 17,769 $ $ 18,042 $ 18,049 $ 649 $ 18,062 $ 18,062 75 City of Live Oak
Fund 20
Department 2000 ‐ Street Lighting
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4703 Assessments 54,832 $ $ 54,959 $ ‐ 56,229 $ $ 1,016 $ 54,464 Based on assessments provided to Council in September 2021 4157 Caltrans Reimbursement 1,775 1,627 1,331 ‐ 1,500 ‐ 4169 Interest Earnings 1,850 1,686 40 ‐ 500 ‐ Total Revenues 58,457 $ $ 58,272 $ 57,600 $ 2,000 $ 1,016 $ 54,464
EXPENDITURES
5339 Utilities 51,978 $ $ 44,259 $ 41,281 $ 55,000 $ 43,554 $ 55,000 Total Services and Supplies 51,978 44,259 41,281 55,000 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 $ 43,554 $ 63,800 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies 51,978 44,259 41,281 55,000 43,554 55,000 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 1,700 6,423 ‐ 6,680 ‐ 8,800 Total $ 53,678 $ 50,682 $ 47,961 $ 55,000 $ 43,554 $ 63,800 Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 111,183 $ 115,962 $ 123,552 $ 133,192 $ 133,192 $ 90,653 Revenues & Transfers in 58,457 58,272 57,600 2,000 1,016 54,464 Expenditures & Transfers out 53,678 50,682 47,961 55,000 43,554 63,800 Ending Fund Balance $ 115,962 $ 123,552 $ 133,192 $ 80,192 $ 90,653 $ 81,317 76 City of Live Oak
Fund 21
Department 2100 ‐ CFD 92‐1 Mello Roos
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4701 Mello Roos CFD 92‐1 132,930 $ 129,020 $ ‐ 129,033 $ $ 2,738 $ 129,739 Based on assessments provided to Council in August 2021 4301 Interfund Transfer ‐ ‐ ‐ 45,000 ‐ ‐ 4169 Interest Earnings 2,997 2,471 (176) ‐ 500 ‐ TOTAL FUND REVENUES 135,927 $ $ 131,491 $ 173,857 $ 500 $ 2,738 $ 129,739
EXPENDITURES
5341 Professional Services 6,261 $ $ 6,490 $ 6,601 $ 7,000 $ 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% of assessment)
Total Services and Supplies 96,389 90,054 93,182 87,000 7,419 94,400 5903 Legal Cost Transfer 1,199 433 501 500 500 500 5905 Finance Cost Transfer 2,299 971 1,001 1,000 100 1,000 5909 General Govt Transfer 1,499 1,099 1,191 1,200 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 55,800 56,700 TOTAL FUND EXPENDITURES 154,386 $ $ 145,557 $ 149,875 $ 89,700 $ 63,219 $ 151,100 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies 96,389 90,054 93,182 87,000 7,419 94,400 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 57,997 55,503 56,693 2,700 55,800 56,700 Total $ 154,386 $ 145,557 $ 149,875 $ 89,700 $ 63,219 $ 151,100 Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 112,662 $ 94,203 $ 80,137 $ 104,120 $ 104,120 $ 43,639 Revenues & Transfers in 135,927 131,491 173,857 500 2,738 129,739 Expenditures & Transfers out 154,386 145,557 149,875 89,700 63,219 151,100 Ending Fund Balance 94,203 $ $ 80,137 $ 104,120 $ 14,920 $ 43,639 $ 22,278 77 City of Live Oak
Fund 22
Department 2200 ‐ Fire Assessment
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4703 Assessment 121,582 $ $ 120,579 $ ‐ 132,992 $ $ 2,032 $ 131,680 Based on assessments provided to Council in September 2021 4169 Interest Earnings 28 732 (274) ‐ 200 ‐ TOTAL FUND REVENUES 121,610 $ $ 121,311 $ 132,718 $ 200 $ 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 Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 116,719 117,467 ‐ 167,386 ‐ 114,200 Total $ 116,719 $ 117,467 $ ‐ 167,386 $ ‐ $ $ 114,200 Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 6,443 $ 11,334 $ 15,178 $ (19,490) $ (19,490) $ (17,458) Revenues & Transfers in 121,610 121,311 132,718 200 2,032 131,680 Expenditures & Transfers out 116,719 117,467 ‐ 167,386 ‐ 114,200 Ending Fund Balance 11,334 $ $ 15,178 $ (19,490) $ (19,290) $ (17,458) $ 22 78 City of Live Oak
Fund 23
Department 2300 ‐ Fire CFD 2004‐1 Mello Roos
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4709 Fire Assessment 97,906 $ $ 106,881 $ ‐ 115,073 $ $ 300 $ 114,855 Based on assessments provided to Council
in September 2021;
18% of total assessment
4170 Interest Earnings ‐ 459 ‐ (198) ‐ 20 TOTAL FUND REVENUES 97,906 $ $ 107,340 $ ‐ 114,875 $ $ 320 $ 114,855
EXPENDITURES
5903 Legal Cost Transfer 959 505 599 ‐ 385 600 5905 Finance Cost Transfer 1,799 1,148 1,199 ‐ 1,365 1,200 5909 General Govt Transfer 1,200 1,301 1,390 ‐ 1,044 1,400 5913 Public Safety Transfer 93,100 92,800 ‐ 92,800 ‐ 125,000 Total Interfund Transfers 97,058 95,754 95,988 ‐ 2,794 128,200 TOTAL FUND EXPENDITURES 97,058 $ $ 95,754 $ 95,988 $ ‐ 2,794 $ $ 128,200 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 97,058 95,754 95,988 ‐ 2,794 128,200 Total $ 97,058 $ 95,754 $ 95,988 $ ‐ 2,794 $ $ 128,200 Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ (3,617) $ (2,769) $ 8,817 $ 27,704 $ 27,704 $ 28,024 Revenues & Transfers in 97,906 107,340 ‐ 114,875 320 114,855 Expenditures & Transfers out 97,058 95,754 95,988 ‐ 2,794 128,200 Ending Fund Balance (2, $ 769) $ 8,817 $ 27,704 $ 24,910 $ 28,024 $ 14,679 79 City of Live Oak
Fund 24
Dept 2400 ‐ Police CFD 2004‐1 Mello Roos
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4711 Police Assessment 265,516 $ $ 289,855 $ ‐ 312,073 $ $ 775 $ 311,482 Based on assessments provided to Council in
September 2021;
50% of total assessment
4169 Interest Earnings ‐ 1,252 ‐ (546) ‐ 25 TOTAL FUND REVENUES 265,516 $ $ 291,107 $ ‐ 311,527 $ $ 800 $ 311,482
EXPENDITURES
5341 Professional Services 10,175 $ $ 10,439 $ 20,560 $ 13,000 $ 12,105 $ 13,000 Total Services and Supplies 10,175 10,439 20,560 13,000 12,105 13,000 5903 Legal Cost Transfer 2,560 1,877 1,899 1,900 1,900 1,900 5905 Finance Cost Transfer 4,901 3,969 4,000 4,000 4,000 4,000 5909 General Govt Transfer 3,299 4,600 4,568 4,600 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 10,500 304,500 TOTAL FUND EXPENDITURES 255,935 $ $ 269,685 $ 309,827 $ 23,500 $ 22,605 $ 317,500 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies 10,175 10,439 ‐ 20,560 12,105 13,000 Capital Outlay ‐ ‐ ‐ ‐ 10,500 ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 245,760 259,246 ‐ 289,267 10,500 304,500 Total $ 255,935 $ 269,685 $ 309,827 $ 10,500 $ 22,605 $ 317,500 Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ (4,870) $ 4,711 $ 26,133 $ 27,833 $ 27,833 $ 6,029 Revenues & Transfers in 265,516 291,107 ‐ 311,527 800 311,482 Expenditures & Transfers out 255,935 269,685 309,827 23,500 22,605 317,500 Ending Fund Balance 4,711 $ $ 26,133 $ 27,833 $ 4,333 $ 6,029 $ 11 80 City of Live Oak
Fund 25
Dept 2500‐Animal Services CFD 2004‐1 Mello Roos
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4713 Animal Control Assessment 15,431 $ $ 16,845 $ ‐ 18,137 $ $ 50 $ 18,103 Based on assessments provided to Council
in September 2021;
3% of total assessment
4169 Interest Earnings ‐ 78 ‐ (33) ‐ 3 TOTAL FUND REVENUES 15,431 $ $ 16,923 $ ‐ 18,103 $ $ 53 $ 18,103
EXPENDITURES
5903 Legal Cost Transfer 158 $ $ 72 $ 102 $ 100 $ 100 $ 100 5905 Finance Cost Transfer 299 177 200 200 200 200 5909 General Govt Transfer 199 200 201 200 200 200 5913 Public Safety Transfer 8,500 15,200 ‐ 15,200 ‐ 21,000 Total Interfund Transfers 9,156 15,649 15,703 500 500 21,500 TOTAL FUND EXPENDITURES 9,156 $ $ 15,649 $ 15,703 $ 500 $ 500 $ 21,500 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 9,156 15,649 15,703 500 500 21,500 Total $ 9,156 $ 15,649 $ 15,703 $ 500 $ 500 $ 21,500 Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ (6,077) $ 198 $ 1,472 $ 3,872 $ 3,872 $ 3,425 Revenues & Transfers in 15,431 16,923 ‐ 18,103 53 18,103 Expenditures & Transfers out 9,156 15,649 15,703 500 500 21,500 Ending Fund Balance 198 $ $ 1,472 $ 3,872 $ 3,372 $ 3,425 $ 28 81 City of Live Oak
Fund 26
Dept 2600 ‐ Street Lighting CFD 2004‐1 Mello Roos
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4715 Street Light Assessment 15,963 $ $ 17,426 $ ‐ 18,762 $ $ 46 $ 18,726 Based on assessments provided to Council in September 2021;
3% of total assessment
4169 Interest Earnings 11 ‐ ‐ ‐ ‐ ‐ TOTAL FUND REVENUES 15,974 $ $ 17,426 $ ‐ 18,762 $ $ 46 $ 18,726
EXPENDITURES
5339 Utilities 30,795 $ $ 25,655 $ 25,717 $ 26,000 $ 26,000 $ 26,000 Total Services and Supplies 30,795 25,655 25,717 26,000 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 $ 26,000 $ 26,000 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies 30,795 25,655 25,717 26,000 26,000 26,000 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 1,041 1,344 ‐ 1,497 ‐ ‐ Total $ 31,836 $ 26,999 $ 27,214 $ 26,000 $ 26,000 $ 26,000 Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 4,212 $ (11,650) $ (21,223) $ (29,676) $ (29,676) $ (55,630) Revenues & Transfers in 15,974 17,426 ‐ 18,762 46 18,726 Expenditures & Transfers out 31,836 26,999 27,214 26,000 26,000 26,000 Ending Fund Balance (11,650) $ $ (21,223) $ (29,676) $ (55,676) $ (55,630) $ (62,904) 82 City of Live Oak
Fund 27
Dept 2700‐Parks/Rec /Pool CFD 2004‐1 Mello Roos
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4717 Parks/Rec/Pool Assessment 121,318 $ $ 131,298 $ ‐ 143,731 $ $ 350 $ 143,459 Based on assessments provided to Council in September 2021;
23% of total assessment
4169 Interest Earnings 39 580 (215) ‐ 100 ‐ TOTAL FUND REVENUES 121,357 $ $ 131,878 $ 143,516 $ 100 $ 350 $ 143,459
EXPENDITURES
5339 Utilities 12,740 $ $ 1,381 $ 1,316 $ 1,400 $ 4,237 $ 4,500 5353 Special Dept Expense 6,800 ‐ ‐ ‐ 5,000 ‐ 5341 Professional Services 7,249 6,520 6,400 7,000 7,065 7,100 Total Services and Supplies 26,789 7,901 7,716 13,400 11,302 11,600 5903 Legal Cost Transfer 1,280 793 800 800 800 800 5905 Finance Cost Transfer 2,404 1,764 1,800 1,800 1,800 1,800 5909 General Govt Transfer 1,704 2,101 2,083 2,100 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 4,700 169,700 TOTAL FUND EXPENDITURES 135,677 $ $ 111,159 $ 110,999 $ 18,100 $ 16,002 $ 181,300 Budget Recap Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies 26,789 7,901 7,716 13,400 11,302 11,600 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 108,888 103,258 103,283 4,700 4,700 169,700 Total $ 135,677 $ 111,159 $ 110,999 $ 18,100 $ 16,002 $ 181,300 Fund Recap ‐ ‐ Adopted Proposed Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 18,185 $ 3,865 $ 24,584 $ 57,102 $ 57,102 $ 41,450 Revenues & Transfers in 121,357 131,878 143,516 100 350 143,459 Expenditures & Transfers out 135,677 111,159 110,999 18,100 16,002 181,300 Ending Fund Balance 3,865 $ $ 24,584 $ 57,102 $ 39,102 $ 41,450 $ 3,609 83 City of Live Oak
Fund 28
Dept 2800‐Storm Drainage CFD 2004‐1 Mello Roos
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4719 Storm Drainage Assessment 15,963 $ $ 17,276 $ ‐ 18,912 $ $ 46 $ 18,876 Based on assessments provided to Council in September 2021;
3% of total assessment
4169 Interest Earnings 2,085 1,943 78 300 TOTAL FUND REVENUES 18,048 $ $ 19,219 $ 18,990 $ 300 $ 46 $ 18,876
EXPENDITURES
5311 Repair & Maintenance 3,540 $ $ 1,354 $ 354 $ 2,000 $ 1,000 $ 1,000 5337 Licenses & Permits 461 461 461 600 1,500 1,500 5339 Utilities 1,525 1,193 2,448 1,200 1,200 1,200 5341 Professional Services ‐ 675 700 700 700 700 Total Services and Supplies 5,526 3,683 3,962 4,500 4,400 4,400 5705 Capital Projects ‐ ‐ ‐ ‐ 110,000 ‐ Total Capital Outlay ‐ ‐ ‐ ‐ 110,000 ‐ 5903 Legal Cost Transfer 321 74 102 ‐ 100 300 5905 Finance Cost Transfer 601 89 101 ‐ 100 600 5909 General Govt Transfer 404 101 100 ‐ 100 400 Total Interfund Transfers 1,326 264 303 ‐ 300 1,300 TOTAL FUND EXPENDITURES 6,852 $ $ 3,947 $ 4,265 $ 114,800 $ 4,400 $ 5,700 Expenditure Recap Actual Actual Adopted Actuals Proposed Expenditures Expenditures Budget Thru 5‐13‐21 Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2020‐21 FY 2020‐21 FY 2021‐22 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies 5,526 3,683 3,962 4,500 4,400 4,400 Capital Outlay ‐ ‐ ‐ ‐ 110,000 ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers 1,326 264 303 ‐ 300 1,300 Total $ 6,852 $ 3,947 $ 4,265 $ 114,800 $ 4,400 $ 5,700 Fund Recap ‐ ‐ Adopted Proposed Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 111,871 $ 123,067 $ 138,339 $ 153,063 $ 153,063 $ 148,709 Revenues & Transfers in 18,048 19,219 18,990 300 46 18,876 Expenditures & Transfers out 6,852 3,947 4,265 114,800 4,400 5,700 Ending Fund Balance $ 123,067 $ 138,339 $ 153,063 $ 38,563 $ 148,709 $ 161,885 84 City of Live Oak
Fund 30
Dept 3000 ‐ Parks & Recreation ‐ Parks AB1600
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4705 Impact Fees $ ‐ $ 112,353 $ 201,058 $ 217,296 $ 233,020 $ 114,114 4169 Interest Earnings 771 1,860 ‐ 475 ‐ 500 TOTAL FUND REVENUES 771 $ $ 114,213 $ 201,533 $ 217,296 $ 233,520 $ 114,114
EXPENDITURES
5703 Vehicles & Equipment $ ‐ ‐ $ $ ‐ 27,252 $ ‐ $ ‐ $ 5705 Capital Projects ‐ ‐ (540) 330,000 27,925 27,000 Skate Park Fencing ($7,000)
2 Shade Structures ($20,000)
Total Capital Outlay ‐ ‐ 26,712 330,000 27,925 27,000 TOTAL FUND EXPENDITURES $ ‐ ‐ $ $ 26,712 $ 330,000 $ 27,925 $ 27,000 Expenditure Recap Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ 26,712 330,000 27,925 27,000 Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ $ ‐ $ $ 26,712 $ 330,000 $ 27,925 $ 27,000 Fund Recap ‐ ‐ Adopted Proposed Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 42,499 $ 43,270 $ 157,483 $ 332,304 $ 332,304 $ 537,899 Revenues & Transfers in 771 114,213 201,533 217,296 233,520 114,114 Expenditures & Transfers out ‐ ‐ 26,712 330,000 27,925 27,000 Ending Fund Balance 43,270 $ $ 157,483 $ 332,304 $ 219,600 $ 537,899 $ 625,013 85 City of Live Oak
Fund 31
Dept 3100‐Community Center AB1600
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4705 Impact Fees 3,219 $ $ 27,636 $ 49,432 $ 53,424 $ 57,276 $ 37,002 4169 Interest Earnings 469 3,477 201 500 ‐ 500 TOTAL FUND REVENUES 3,688 $ $ 31,113 $ 49,633 $ 53,924 $ 57,776 $ 37,002
EXPENDITURES
5705 Capital Projects $ ‐ ‐ $ ‐ $ $ ‐ 280,000 $ $ 35,000 $35K trash enclosure community building
Total Capital Outlay ‐ ‐ ‐ ‐ 280,000 35,000 TOTAL FUND EXPENDITURES $ ‐ ‐ $ ‐ $ $ ‐ 280,000 $ $ 35,000 Expenditure Recap Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ ‐ ‐ 280,000 35,000 Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ $ ‐ $ ‐ $ $ ‐ 280,000 $ $ 35,000 Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 203,167 $ 206,855 $ 237,968 $ 287,601 $ 287,601 $ 345,377 Revenues & Transfers in 3,688 31,113 49,633 53,924 57,776 37,002 Expenditures & Transfers out ‐ ‐ ‐ ‐ 280,000 35,000 Ending Fund Balance 206,855 $ $ 237,968 $ 287,601 $ 61,525 $ 345,377 $ 347,379 86 City of Live Oak
Fund 32
Dept 3200‐Gov't Services ‐ Public Works AB1600
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4705 Impact Fees $ ‐ $ 20,475 $ 36,630 $ 39,588 $ 42,563 $ 27,426 4169 Interest Earnings 199 390 90 ‐ 150 ‐ TOTAL FUND REVENUES 199 $ $ 20,865 $ 36,720 $ 39,738 $ 42,563 $ 27,426
EXPENDITURES
5705 Capital Projects $ ‐ ‐ $ ‐ $ $ ‐ 60,000 $ ‐ $ Total Capital Outlay ‐ ‐ ‐ ‐ 60,000 ‐ TOTAL FUND EXPENDITURES $ ‐ ‐ $ ‐ $ $ ‐ 60,000 $ ‐ $ Expenditure Recap Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ ‐ ‐ 60,000 ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ $ ‐ $ ‐ $ $ ‐ 60,000 $ ‐ $ Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 10,987 $ 11,186 $ 32,051 $ 68,771 $ 68,771 $ 111,334 Revenues & Transfers in 199 20,865 36,720 39,738 42,563 27,426 Expenditures & Transfers out ‐ ‐ ‐ ‐ 60,000 ‐ Ending Fund Balance 11,186 $ $ 32,051 $ 68,771 $ 48,509 $ 111,334 $ 138,760 87 City of Live Oak
Fund 33
Dept 3300 ‐ Gov't Services ‐ General Gov't AB1600
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4705 Impact Fees $ ‐ $ 35,847 $ 64,158 $ 69,300 $ 74,879 $ 48,006 4169 Interest Earnings 5,901 5,468 286 1,000 500 500 TOTAL FUND REVENUES 5,901 $ $ 41,315 $ 64,444 $ 70,300 $ 75,379 $ 48,506
EXPENDITURES
5341 Professional Services $ ‐ $ 946 $ 2,193 $ ‐ 5,000 $ ‐ $ Total Services and Supplies ‐ 946 2,193 ‐ 5,000 ‐ 5705 Capital Projects ‐ ‐ ‐ ‐ 420,000 35,000 $35K trash enclosure City Hall
Total Capital Outlay ‐ ‐ ‐ ‐ 420,000 35,000 TOTAL FUND EXPENDITURES $ ‐ $ 946 $ 2,193 $ ‐ 425,000 $ $ 35,000 Expenditure Recap Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ 946 2,193 ‐ 5,000 ‐ Capital Outlay ‐ ‐ ‐ ‐ 420,000 35,000 Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ $ $ 946 $ 2,193 $ ‐ 425,000 $ $ 35,000 Fund Recap ‐ ‐ Adopted Proposed Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 325,086 $ 330,987 $ 371,356 $ 433,608 $ 433,608 $ 508,987 Revenues & Transfers in 5,901 41,315 64,444 70,300 75,379 48,506 Expenditures & Transfers out ‐ 946 2,193 ‐ 425,000 35,000 Ending Fund Balance 330,987 $ $ 371,356 $ 433,608 $ 78,908 $ 508,987 $ 522,493 88 City of Live Oak
Fund 34
Department 3400 ‐ Public Safety ‐ Police AB1600
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4705 Impact Fees $ ‐ $ 19,623 $ 35,150 $ 38,000 $ 40,793 $ 26,300 4169 Interest Earnings 2,723 2,557 147 500 200 200 TOTAL FUND REVENUES 2,723 $ $ 22,180 $ 35,297 $ 38,500 $ 40,993 $ 26,500
EXPENDITURES
5705 Capital Projects $ ‐ ‐ $ ‐ $ $ ‐ 200,000 $ ‐ $ Total Capital Outlay ‐ ‐ ‐ ‐ 200,000 ‐ TOTAL FUND EXPENDITURES $ ‐ ‐ $ ‐ $ $ ‐ 200,000 $ ‐ $ Expenditure Recap Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ ‐ ‐ 200,000 ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ $ ‐ $ ‐ $ $ ‐ 200,000 $ ‐ $ Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 149,936 $ 152,659 $ 174,839 $ 210,136 $ 210,136 $ 251,129 Revenues & Transfers in 2,723 22,180 35,297 38,500 40,993 26,500 Expenditures & Transfers out ‐ ‐ ‐ ‐ 200,000 ‐ Ending Fund Balance $ 152,659 $ 174,839 $ 210,136 $ 48,636 $ 251,129 $ 277,629 89 City of Live Oak
Fund 35
Dept 3500 ‐ Public Safety ‐ Fire AB1600
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4705 Impact Fees $ ‐ $ 54,351 $ 97,310 $ 105,160 $ 112,984 $ 55,230 4767 Miscellaneous Income ‐ ‐ 1,442 ‐ ‐ ‐ 4169 Interest Earnings 1,489 2,091 7,191 500 ‐ 200 TOTAL FUND REVENUES 1,489 $ $ 57,884 $ 104,501 $ 105,660 $ 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 $ ‐ $ Expenditure Recap Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ 10,000 ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ 230,000 ‐ Total ‐ $ $ ‐ 10,000 $ $ ‐ 230,000 $ ‐ $ Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 101,193 $ 102,682 $ 150,566 $ 255,067 $ 255,067 $ 368,251 Revenues & Transfers in 1,489 57,884 104,501 105,660 113,184 55,230 Expenditures & Transfers out ‐ ‐ 10,000 ‐ 230,000 ‐ Ending Fund Balance 102,682 $ $ 150,566 $ 255,067 $ 130,727 $ 368,251 $ 423,481 90 City of Live Oak
Fund 36
Dept 3600 Roads/Signals AB1600
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4705 Impact Fees $ ‐ $ 105,930 $ 173,604 $ 187,500 $ 223,173 $ 126,000 4169 Interest Earnings 3,333 1,986 408 ‐ 600 ‐ TOTAL FUND REVENUES 3,333 $ $ 107,916 $ 174,012 $ 188,100 $ 223,173 $ 126,000
EXPENDITURES
5341 Professional Services $ ‐ ‐ $ ‐ $ $ ‐ 5,000 $ ‐ $ 5705 Capital Projects ‐ ‐ 128,073 ‐ 290,000 290,000 Kola St / HWY 99 Signal
Total Capital Outlay ‐ ‐ 128,073 ‐ 295,000 290,000 TOTAL FUND EXPENDITURES $ ‐ ‐ $ $ 128,073 $ ‐ 295,000 $ $ 290,000 Expenditure Recap Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ 128,073 ‐ 295,000 290,000 Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ $ ‐ $ $ 128,073 $ ‐ 295,000 $ $ 290,000 Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 49,956 $ 53,289 $ 161,205 $ 207,144 $ 207,144 $ 430,317 Revenues & Transfers in 3,333 107,916 174,012 188,100 223,173 126,000 Expenditures & Transfers out ‐ ‐ 128,073 ‐ 295,000 290,000 Ending Fund Balance 53,289 $ $ 161,205 $ 207,144 $ 100,244 $ 430,317 $ 266,317 91 City of Live Oak
Fund 39
Department 3900 ‐ Flood Control AB1600
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4169 Interest Earnings 37 $ $ ‐ 32 $ ‐ $ ‐ $ ‐ $ TOTAL FUND REVENUES 37 $ $ ‐ 32 $ ‐ $ ‐ $ ‐ $
EXPENDITURES
5705 Capital Projects $ ‐ ‐ $ ‐ $ $ ‐ 2,000 $ ‐ $ Total Capital Outlay ‐ ‐ ‐ ‐ 2,000 ‐ TOTAL FUND EXPENDITURES $ ‐ ‐ $ ‐ $ $ ‐ 2,000 $ ‐ $ Actual Actual Actual Adopted Proposed
Expenditures Recap Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ ‐ ‐ 2,000 ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ $ ‐ $ ‐ $ $ ‐ 2,000 $ ‐ $ Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 2,022 $ 2,059 $ 2,091 $ 2,091 $ 2,091 $ 2,091 Revenues & Transfers in 37 ‐ 32 ‐ ‐ ‐ Expenditures & Transfers out ‐ ‐ ‐ ‐ 2,000 ‐ Ending Fund Balance 2,059 $ $ 2,091 $ 2,091 $ 91 $ 2,091 $ 2,091 92 City of Live Oak
Fund 52
Dept 5200 ‐ Storm Drain Connection Fees
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4403 Connection Fees 29,702 $ $ 62,916 $ 221,704 $ 239,610 $ 190,000 $ 177,000 4167 Miscellaneous Income ‐ ‐ 1,995 ‐ 4169 Interest Earnings 1,094 188 7,407 500 TOTAL FUND REVENUES 30,796 $ $ 65,099 $ 229,111 $ 240,110 $ 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 $ ‐ $ Expenditure Recap Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay 121,339 ‐ ‐ ‐ 100,000 ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total $ ‐ 121,339 $ ‐ $ $ ‐ 100,000 $ ‐ $ Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance 64,003 $ $ (26,540) $ 38,559 $ 267,670 $ 267,670 $ 457,670 Revenues & Transfers in 30,796 65,099 229,111 240,110 190,000 177,000 Expenditures & Transfers out 121,339 ‐ ‐ ‐ 100,000 ‐ Ending Fund Balance (26, $ 540) $ 38,559 $ 267,670 $ 407,780 $ 457,670 $ 634,670 93 City of Live Oak
Fund 90
Dept 9000 ‐ CDBG Housing Rehab Program Income
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 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 ‐ ‐ ‐ 4903 94‐STBG‐804 Program Income 22,059 ‐ 22,122 ‐ 50,000 ‐ 4906 99‐STBG‐1371 Program Income 859 859 20,642 ‐ 30,000 ‐ 4951 98‐EDBG‐609 Program Income 9,404 4,672 4,233 ‐ 3,500 ‐ 4907 02‐STBG‐1710 Program Income ‐ ‐ ‐ ‐ ‐ 175,000 49XX Program Income ‐ ‐ ‐ ‐ ‐ 35,000 4169 Interest Earnings 1,396 783 56 ‐ 500 ‐ TOTAL FUND REVENUES 33,718 $ $ 38,436 $ 29,930 $ 90,000 $ 175,000 $ 35,000 ACFR
EXPENDITURES
6001 General Administration 4,592 $ $ 19,025 $ 981 $ 3,000 $ 3,000 $ 3,000 6003 Activity Delivery ‐ ‐ 92,124 ‐ 85,000 ‐ TOTAL FUND EXPENDITURES 4,592 $ $ 111,149 $ 981 $ 88,000 $ 3,000 $ 3,000 Expenditure Recap Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies 4,592 111,149 981 88,000 3,000 3,000 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total $ 4,592 $ 111,149 $ 981 $ 88,000 $ 3,000 $ 3,000 Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ 372,479 $ 401,605 $ 328,892 $ 357,841 $ 357,841 $ 529,841 Revenues & Transfers in 33,718 38,436 29,930 90,000 175,000 35,000 Expenditures & Transfers out 4,592 111,149 981 88,000 3,000 3,000 Ending Fund Balance $ 401,605 $ 328,892 $ 357,841 $ 359,841 $ 529,841 $ 561,841 94 City of Live Oak
Fund 92
Department 9200 ‐ HOME Program Income
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4972 97‐HOME Program Income 5,380 $ ‐ $ $ 7,078 $ 2,200 $ ‐ 70,956 $ 4975 06‐HOME‐Program Income ‐ ‐ ‐ 90,000 ‐ 25,000 4979 HOME‐9274 Program Income ‐ ‐ ‐ ‐ ‐ 49XX Program Income 4,053,950 ‐ 35,000 4169 Interest Earnings ‐ 22 (3,772) 1,000 ‐ 1,000 TOTAL FUND REVENUES 5,380 $ $ 4,053,972 $ 3,306 $ 93,200 $ 96,956 $ 35,000
EXPENDITURES
6001 General Administration 10,496 $ $ 7,205 $ 2,756 $ 10,000 $ ‐ 20 $ 6003 Activity Delivery ‐ ‐ 6,225 ‐ ‐ ‐ 6005 Housing Rehabilitation ‐ 4,071,902 ‐ 120,036 ‐ ‐ 6010 Eligible Housing Activities ‐ ‐ ‐ ‐ 80,000 ‐ TOTAL FUND EXPENDITURES 10,496 $ $ 4,085,332 $ 122,792 $ 90,000 $ ‐ 20 $ Expenditure Recap Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies 10,496 4,085,332 ‐ 122,792 ‐ 20 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ 90,000 ‐ Total $ 10,496 $ 4,085,332 $ 122,792 $ 90,000 $ ‐ 20 $ Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ (1,980) $ (7,096) $ (38,456) $ (157,942) $ (157,942) $ (61,006) Revenues & Transfers in 5,380 4,053,972 3,306 93,200 96,956 35,000 Expenditures & Transfers out 10,496 4,085,332 122,792 90,000 ‐ 20 Ending Fund Balance (7, $ 096) $ (38,456) $ (157,942) $ (154,742) $ (61,006) $ (26,006) 95 City of Live Oak
Fund 50
Department 5000 ‐ Water Connection Fees
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4403 Connection Fees 109,333 $ $ 121,653 $ 428,682 $ 463,294 $ 360,000 $ 345,000 4169 Interest Earnings 6,296 7,137 1,126 2,575 ‐ 500 TOTAL FUND REVENUES 115,629 $ $ 128,790 $ 429,808 $ 465,869 $ 360,500 $ 345,000
EXPENDITURES
5705 Capital Projects $ ‐ ‐ $ $ ‐ 449,000 $ ‐ $ Total Capital Outlay ‐ ‐ ‐ ‐ 449,000 ‐ TOTAL FUND EXPENDITURES $ ‐ ‐ $ ‐ $ $ ‐ 449,000 $ ‐ $ Budget Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ ‐ ‐ 449,000 ‐ Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ $ ‐ $ ‐ $ $ ‐ 449,000 $ ‐ $ Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Cash Balance 300,438 $ $ 416,067 $ 544,857 $ 974,665 $ 974,665 $ 1,335,165 Revenues & Transfers in 115,629 128,790 429,808 465,869 360,500 345,000 Expenditures & Transfers out ‐ ‐ ‐ ‐ 449,000 ‐ Ending Fund Balance 416,067 $ $ 544,857 $ 974,665 $ 991,534 $ 1,335,165 $ 1,680,165 96 City of Live Oak
Fund 51
Department 5100 ‐ Sewer Connection Fees
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4403 Connection Fees 89,628 $ $ 144,228 $ 508,232 $ 549,000 $ 379,000 $ 408,000 4169 Interest Earnings 1,519 2,789 1,181 ‐ 1,000 ‐ TOTAL FUND REVENUES 91,147 $ $ 147,017 $ 509,413 $ 550,000 $ 379,000 $ 408,000
EXPENDITURES
5705 Capital Projects $ ‐ ‐ $ ‐ $ $ ‐ 692,000 $ $ 550,000 P Street Lift Station ($2,750,000)
Total Capital Outlay ‐ ‐ ‐ ‐ 692,000 550,000 TOTAL FUND EXPENPENDITURES $ ‐ ‐ $ ‐ $ $ ‐ 692,000 $ $ 550,000 Budget Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ ‐ ‐ 692,000 550,000 Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ $ ‐ $ ‐ $ $ ‐ 692,000 $ $ 550,000 Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance 32,894 $ $ 124,041 $ 271,058 $ 780,471 $ 780,471 $ 1,159,471 Revenues & Transfers in 91,147 147,017 509,413 550,000 379,000 408,000 Expenditures & Transfers out ‐ ‐ ‐ ‐ 692,000 550,000 Ending Fund Balance 124,041 $ $ 271,058 $ 780,471 $ 638,471 $ 1,159,471 $ 1,017,471 97 City of Live Oak
Fund 58
Dept 5800 ‐ Coronavirus State and Local Fiscal Recovery Funds
NEW FUND
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
REVENUES
4601 ARPA funding $ ‐ ‐ $ ‐ $ ‐ $ $ 940,000 $ 1,100,000 TOTAL FUND REVENUES $ ‐ ‐ $ ‐ $ ‐ $ $ 940,000 $ 1,100,000
EXPENDITURES
57XX Software ‐ $ ‐ $ ‐ $ ‐ $ $ ‐ 140,000 $ Building department permitting software ($90,000)
Accounting software ($50,000)
57XX Capital Projects ‐ ‐ ‐ ‐ 189,000 1,100,000 FY 2022 ‐ Pennington East Paving ($189,000)
FY 2023 ‐ Pennington East Construction ($1,100,000)
Total Interfund Transfers ‐ ‐ ‐ ‐ 329,000 1,100,000 5901 Interfund Transfers ‐ ‐ ‐ ‐ ‐ 611,000 Transfer to General Fund for revenue recovery $611,000
Total Interfund Transfers ‐ ‐ ‐ ‐ ‐ 611,000 TOTAL FUND EXPENDITURES $ ‐ ‐ $ ‐ $ ‐ $ $ 940,000 $ 1,100,000 Expenditure Recap Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ ‐ ‐ 329,000 1,100,000 Debt & Contingencies ‐ ‐ ‐ ‐ ‐ 611,000 Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ $ ‐ $ ‐ $ ‐ $ $ 940,000 $ 1,100,000 Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Revenues & Transfers in ‐ ‐ ‐ ‐ 940,000 1,100,000 Expenditures & Transfers out ‐ ‐ ‐ ‐ 940,000 1,100,000 Ending Fund Balance $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 98 City of Live Oak
Fund 59
Dept 5900 ‐ Capital Equipment Purchase Reserve
NEW FUND
Adopted Proposed
Actual Actual Actual Budget Projected Budget
Acct # Description FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23
EXPENDITURES
5901 Interfund Transfer $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ $ (125,000) Total Interfund Transfers ‐ ‐ ‐ ‐ ‐ (125,000) TOTAL FUND EXPENDITURES $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ $ (125,000) Expenditure Recap Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Budget Projected Budget Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Salaries & Benefits $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Services & Supplies ‐ ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ ‐ ‐ ‐ (125,000) Debt & Contingencies ‐ ‐ ‐ ‐ ‐ ‐ Transfers ‐ ‐ ‐ ‐ ‐ ‐ Total ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ $ (125,000) Fund Recap Adopted Proposed
Actual Actual Actual Budget Projected Budget
Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2021‐22 FY 2022‐23 Beginning Fund Balance $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Revenues & Transfers in ‐ ‐ ‐ ‐ ‐ ‐ Expenditures & Transfers out ‐ ‐ ‐ ‐ ‐ (125,000) Ending Fund Balance $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ $ 125,000 99 Capital Projects FY 2022‐23 FY 2023‐24 FY 2024‐25 FY 2025‐26 Totals Pennington East 1,100,000
ARPA Funding 1,100,000
Park Shade Structures 20,000
Park Impact Fees 20,000
Memorial Park Improvements 306,000
General Fund 75,000 75,000 156,000 Swimming Pool Rehab 300,000
General Fund 300,000
Develop Garden Glen Park 600,000
Park Impact Fees 150,000
Park Grant 450,000
Soccer Park Field 4 600,000
Park Impact Fees 300,000
Park Grant 300,000
Skate Park Fencing 7,000
Parks & Recreation Impact Fees 7,000
T‐Ball Field 176,000
Grants Fund 176,000
Drain Rehab (Date‐Soccer Pk) 1,200,000
Developer Contribution 600,000
Drainage Connection Fees 600,000
City Hall Prelim Design 300,000
General Gov't Impact Fees 300,000
Fire Hydrant Replacements 110,000
Water Operations 30,000 40,000 40,000 Booster Station (Well #7) 1,500,000
Water Fund 300,000 450,000
Water Connection Fees 750,000
Chemical Building Rolling Door (Well #7) 10,000 Water Fund 10,000
2 Sheds (Well 4 & pump Station) 8,000
Water Fund 8,000
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Capital Projects FY 2022‐23 FY 2023‐24 FY 2024‐25 FY 2025‐26 Totals Pennington Rd West 1,094,000
Grants Fund 963,000
City SB1 Gas Tax 131,000
Kola Street Rehab (Larkin‐N Street) 1,230,000
City SB1 Gas Tax 140,000
Streets / Road Fund 800,000
Roads/Signals Impact Fees 290,000
Slurry Seal 600,000
Streets / Road Fund 300,000 300,000 P' Street Lift Station 2,750,000
Sewer Operations 1,300,000
Sewer Connection Fees 550,000
Federal Stimulus Funds 900,000
Sewer Plant Solar Project 2,430,000
Sewer Operations 750,000
State Water Board Grant 1,680,000
Sewer Plant UV Rehab 120,000
Sewer Connection Fees 120,000
Ash Street Lift Station 800,000
Sewer Operations 600,000
Sewer Connection Fees 200,000
Pennington Lift Station 1,000,000
Sewer Operations 750,000
Sewer Connection Fees 250,000
Kola Street Lift Station 350,000
Sewer Operations 250,000
Sewer Connection Fees 100,000
Peach Street Lift Station 400,000
Sewer Operations 300,000
Sewer Connection Fees 100,000
Sewer Deodorizing System 300,000
Sewer Operations 300,000
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Assets
Total
FY 2022‐23 FY 2023‐24 FY 2024‐25 FY 2024‐25 Spending
Police Car Fleet 180,000
COPS Fund 90,000 90,000
Fire Engine Type VI 250,000
General Fund 125000
Fire Impact Fees 125000
Trash Enclosures 70,000
General Gov't Impact Fees 35,000
Community Center Impact Fees 35,000
Facility Cameras 200,000
COPS Fund 200,000
Stump Grinder 3,000
General Fund ‐ Parks 3,000
Carport 2,500
General Fund ‐ Parks 2,500
Backhoe 150,000
General Fund ‐ Parks 37,500
Water Fund 37,500
Sewer Fund 37,500
Streets Fund 37,500
Water Meter Replacements 300,000
Water Operations 75,000 75,000 75,000 75,000 Water Valve Replacements 110,000
Water Operations 30,000 40,000 40,000 Sewer Vac Truck Replacement 500,000
Capital Equipment Purchase Reserve 500,000
Amounts transferred from Sewer Fund to Capital Equipment Purchase each year until purchase, beginning in FY 2022‐23.
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AQUATICS SUPERVISOR
DEFINITION
Under supervision of the Parks and Recreation Director, the Aquatics Supervisor is responsible for supervising the day-to-day activities of the City’s Community Pool; and to perform other related work as required. This is an at-will, intermittent, part-time, hourly position without benefits. Some evening and weekend work may be required.
ESSENTIAL POSITION FUNCTIONS
• Create, plan, and coordinate all daily activities and special events of the City’s Community Pool. • Assign and schedule pool staff.
• Perform lifesaving practices and standards according to accepted industry standards. • Train and supervise staff and volunteers on assigned duties. • Accurately and timely complete pertinent record keeping, reports, testing, and program paperwork according to established guidelines.
• Perform daily pool opening and closing activities according to established guidelines. • Act in capacity of pool lifeguard.
• Responsible for maintaining on-site security and safety of participants, staff, and others in the pool area, preparation, and maintenance of incident records. • Enforce City and program rules and guidelines and conduct necessary discipline of staff and volunteers.
• Maintain a safe and clean swimming pool environment.
• Conduct and attend pertinent staff meetings as required during the season. • Perform other program related duties as assigned.
MINIMUM QUALIFICATIONS
Knowledge of:
• Institutional aquatics activities.
• Swimming pool operations and maintenance.
• Related safety practices.
• Principles of supervision and training.
• Principles and techniques of first aid
Ability to:
• Work a flexible work schedule, which may include evening, weekdays, weekends, and holidays. • Communicate clearly and concisely, both orally and in writing. • Learn pertinent City rules, policies, ordinances, and program requirements. • Maintain timely and accurate reports pertinent to the aquatics program. • Understand and carry out oral and written directions. • Establish and maintain effective working relationships with those contracted during the course of the work.
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• Pass a background check prior to start date.
*A conviction history will not necessarily disqualify an applicant from appointment; however, failure to disclose a conviction will result in disqualification or termination.
EDUCATION, TRAINING AND EXPERIENCE
Education/Training:
• Demonstrated swimming skills that meet the American Red Cross guidelines for aquatics program personnel.
License or Certificates
• Possession of valid Lifeguard Instructor Certificate from the American Red Cross. • Possession of Title 22 Certificate – California First Aid for Public Safety Personnel. • Water Safety Instructor Certificate is desirable.
Experience:
• Two years’ experience as a swim instructor/lifeguard at a public swimming facility • One year as a Head Lifeguard or supervisory experience in Aquatics or another related field preferred.
PHYSICAL DEMANDS AND WORKING ENVIRONMENT
Environment:
• Work is performed primarily in an environment that will cause exposure to light chemical substances, such as chlorine.
• All work activities are performed in a public swimming facility.
Physical:
• Primary functions require sufficient physical ability and mobility to work in a public swimming facility.
• May be required to rescue swimmers in distress and/or demonstrate beginning through advanced swim strokes.
• Stand or sit for prolonged periods of time.
• Regularly stoop, bend, kneel, crouch, reach, and twist. • Lift, carry, push, and/or pull light to moderate amounts of weight (up to 50lbs).
Vision:
• See in the normal visual range with or without correction.
Hearing:
• Hear in the normal audio range with or without correction. 104
CITY OF LIVE OAK Established: November,1999
FLSA Status: Non-Exempt Revised: May 2022
BUILDING INSPECTOR AND CODE ENFORCEMENT OFFICER I/II
Class specifications are intended to present a descriptive list of the range of duties performed by employees in the classification. Class specifications are not intended to reflect all duties performed within the job.
DEFINITION
Under general direction of the Chief Building Official, reviews plans, and inspects the construction or remodel of residential and commercial buildings; enforces applicable State and County codes and City ordinances; provides inspection support for various Public Works activities; assists in the construction, maintenance and improvements of City buildings and facilities; performs other related work as required.
CLASS CHARACTERISTICS
Level I
This class represents the entry level class of the Building Inspector and Code Enforcement series that allows the incumbent to develop journey level knowledge and abilities. It is a generalist class with responsibilities in all phases of building activity; incumbents work with considerable independence in the conduct of their inspections. A high degree of skill in communication and public relations is required to convey the provisions of applicable codes to a broad cross section of the public and to the construction industry. Building Inspectors, while working as generalists, also function as a specialist to advise other members of the staff in terms of the various technical areas of construction.
Level II
This class represents the journey level of the Building Inspector and Code Enforcement series in which incumbents are responsible for performing the full scope of assigned duties. Incumbents are considered skilled in making inspections, performing plan checks and enforcing codes and regulations on a broad range of building and related codes. The work requires independence and discretion in both field inspections and plan checks.
EXAMPLES OF DUTIES
Duties may include, but are not limited to, the following:
Perform as a team member in carrying out program tasks of the Building Division. Set up inspection schedule and route and travel to field sites. Approve work done or note corrections to be made; prepare correction letters and inspection reports.
Interpret and explain applicable building codes, division policies and procedures to the public. Assist the public at the counter, by email, and/or by phone in the processing of permits and applications.
Provide technical assistance to others within the City Departments as needed. Maintain files, retrieve permit information, issue permits, and conduct research. 105
Assist the Public Works Department in inspecting roadways to determine compliance with City policies and/or work contracts.
Assist in the construction, maintenance and improvements of City buildings and facilities. Assist Chief Building Official in maintaining the City’s safety program, safety meetings and Cal/OSHA requirements.
Perform plan checks as assigned on residential and commercial buildings prior to permit issuance.
Perform zoning inspections.
Inspect buildings and structures to confirm that construction, alteration, or equipment installation work is performed in a safe manner, in compliance with provisions of applicable codes and ordinances, and in accordance with the approved plans and specifications. Respond to public inquiries regarding complaints and conduct field investigations in response to complaints of possible code violations.
Prepare and send Code Enforcement letters to tenants, owners, and contractors and carry cases through prosecution in situations of non-compliance; compile complete evidence files and exhibits. Testify in court proceedings as necessary.
Perform follow-up investigations to see that remedial action has been taken. Confer and coordinate with other agencies and the City attorney on investigation and disposition of nuisance housing, zoning, building, sanitation, and other code violations. Assist with completing grant applications and administering grant-funded housing and community development projects (including but not limited to, housing, buildings, parks, streets, water, sewer, any other infrastructure, and grant reporting) as directed. Prepare staff and technical reports as directed.
Build and maintain positive working relationships with co-workers, other agencies and the public using principles of good customer service.
Draft recommendations to the Building Official for changes in Building Department related policies. Make recommendations or take appropriate action.
MINIMUM QUALIFICATIONS
Knowledge of:
Principles, practices, and methods used in the enforcement of a variety of codes and regulations.
Principles and practices of building design, construction, and inspection. Federal, State, and local building and associated codes – Specifically California, Title 24; Pats -12, Live Oak Municipal Code, and various State and County codes. Research methods and resources of information related to building and code enforcement. Arithmetic and basic mathematics.
English usage, spelling, grammar, and punctuation.
Report writing and basic computer applications relevant to the position. Clear and legible handwriting.
106
Excellent communication skills verbal, electronic and handwritten.
Ability to:
On a continuous basis, know and understand all aspects of the job. Regular training and continuing education are vital to the position. Keep informed of new and changing technology relevant to the position.
Inspect and analyze a variety of buildings and properties and identify code violations and substandard materials and workmanship. Appropriately apply codes and regulations to varying situations. Conduct and document multiple inspections while maintaining accurate and separate records for each inspection.
Compile technical information on nuisance investigations and code violations and apply investigate techniques to ensure compliance with appropriate codes and ordinances. Understand and interpret applicable codes and ordinances. Read and interpret maps, sketches, drawings, specifications, and technical manuals. Perform inspections, ascertain facts, and detect deviations from approved plans and specifications. Work fairly and courteously with the public and work effectively with interruption.
Effectively deal with angry and non-cooperative people. Enforce regulations firmly, tactfully, and impartially. Establish and maintain effective working relationships with other employees, departments, and outside agencies.
Communicate effectively and clearly both orally and in writing. Facilitate appropriate corrective action from property owners regarding violations.
LICENSURE OR CERTIFICATION
Level I (Pursuant to Health and Safety Code, Section 18949.25-18949.31) Possession of, or ability to obtain, a valid California Driver's License. Possession of a current International Code Council (ICC) certification as either a Commercial Building Inspector, Residential Building Inspector, Building Plans Examiner, OR Residential Plans Examiner within one (1) year of appointment.
Possession of, or ability to obtain, a CACEO (California Association of Code Enforcement) certification within the first eighteen months of appointment. May be required to obtain and maintain Disaster Response Certification. Employees hired into this classification must file statements of economic interest with the City Clerk.
Level II (Pursuant to Health and Safety Code, Section 18949.25-18949.31) Possession of, or ability to obtain, a valid California Driver's License. Possession of a current International Code Council (ICC) certification as either a Commercial Building Inspector, Residential Building Inspector, Building Plans Examiner, OR Residential Plans Examiner.
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Possession of a current specialized ICC certifications related to building inspection or plans review are desirable.
Possession of a current CACEO (California Association of Code Enforcement) certification. May be required to obtain and maintain Disaster Response Certification. Employees hired into this classification must file statements of economic interest with the City Clerk.
EXPERIENCE AND TRAINING
Any combination of experience and training that would provide the required knowledge and abilities is qualifying. A typical way to obtain the required knowledge and abilities would be:
Experience:
Level I
Two (2) years of progressively responsible building construction experience. Three (3) years of relevant experience that includes heavy public contact and the performance of code enforcement activities, and a high school diploma or equivalent. Possession of a bachelor’s degree in planning, construction technology or a related field may be substituted for three (3) years of the required experience.
Level II
In addition to the above, one year of experience equivalent to that of a Building Inspector/Code Enforcement Officer I in the City of Live Oak.
Training:
Equivalent to completion of 21 college units from an accredited college or university with course work in building inspection, construction, or a closely related field. May be substituted for one (1) year of experience.
PHYSICAL DEMANDS AND WORK ENVIRONMENT:
Employee will be required to sit at a desk for long periods of time; stand at the counter to answer questions of the public; intermittently walk, stand, kneel, climb, crawl, and bend in the field; perform grasping, pushing, pulling and fine manipulation; write and use a keyboard to communicate, and occasionally lift moderate weight.
Some additional physical demands are to be able to walk on uneven ground or 1 ½” joist and narrow beams, walk on roofs, climb scaffolds and ladders, crawl in confined areas 12-inches high, and crawl in attics in the summer. Employee will regularly be subject to varying weather conditions while walking outdoors on a construction site, this may include rain, wind, cold, heat, and direct sun. 108
FINANCE SERVICES SUPERVISOR
DEFINITION
Under direction, plans, coordinates, implements and maintains city-wide and departmental accounting and financial services; manages transaction systems of the Finance Department including supervision of Finance Department staff; develops and standardizes procedures and methods used by the department and monitors the efficiency and effectiveness of assigned programs; participates in departmental planning activities to improve organizational productivity and customer service, and fosters cooperative working relationships among City departments; and performs related duties as assigned.
SUPERVISON RECEIVED AND EXERCISED
Receives general direction from the City Manager. Exercises direct supervision over assigned professional, technical and support staff.
CLASS CHARACTERISTICS
The Finance Supervisor is a single-position supervisory classification in which incumbents are expected to independently perform the full scope of assigned duties. The incumbent is primarily responsible for supervising the work of a group of subordinate professional, technical, and administrative support staff.
The incumbent performs advanced, difficult, and complex professional-level government accounting duties; and assume responsibility for quality control/improvement. The work requires a high level of accountability, judgement, and decision-making, and the incumbent must frequently present strategies and recommendations that are without precedent or an established process. Successful performance of the work requires extensive professional experience as well as the ability to coordinate assigned functions with those of other departments or outside agencies.
ESSENTIAL POSITION FUNCTIONS
Class specifications are only intended to present a descriptive summary of the range of duties and responsibilities that are associated with specified positions. Therefore, specifications may not include all duties performed by individuals within a classification. In addition, specifications are intended to outline the minimum qualifications necessary for entry into the class and do not necessarily convey the qualifications of incumbents within the position. Plan, supervise, and oversee the daily operations, functions, and activities of the Finance Department staff, including accounting, accounts payable, payroll, accounts receivable, billing and collections, debt, general ledger reporting, and grants. Participate in the development of goals, policies, procedures, and performance standards for the Finance Department.
Hire, train, or oversee training, assign, and review work; establish work schedules, initiate corrective and/or disciplinary action; respond to grievances; initiate termination. Serve as the City’s technical resource in accounting, auditing, and automated financial reporting systems.
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Review legislation, regulations, and case law to determine effect on operations; provide information to City departments regarding financial policies and procedures; interpret policies and procedures for departments.
Monitor State and Federal regulations to ensure compliance in the accounting for, and auditing of, funds from external sources.
Participate in the development, revision, and maintenance of policy and procedure manuals governing fiscal matters; monitors financial procedures of all City departments, including internal audits and checks and balances; ensures necessary corrective actions are taken. Receive, investigate, and respond to difficult and sensitive problems and complaints related to area of assignment in a professional manner; identifies and reports findings and takes necessary corrective action.
Maintain and reconcile a variety of ledgers, reports, and accounting records; examines accounting transactions to ensure accuracy; approves journal vouchers to post transactions to accounting records; performs month-end, quarter-end, and fiscal year-end accounting system processing.
Plan and oversee the accurate calculation and production of the City’s biweekly payroll in accordance with applicable laws, regulations, policies, procedures, and best practices; resolves the more complex and difficult payroll issues and discrepancies, and handles nonroutine inquires related to payroll practices, processing, documents, and records. Monitors and maintains bank balances and prepares transfers as needed for signature and execution.
Consults with and assists external auditors in the auditing and preparation of annual financial statements.
Perform related assignments as necessary.
MINIMUM QUALIFICATIONS
Knowledge of:
Advanced principles and practices related to public finance administration, budgeting, auditing, and reconciliation, and municipal taxation and revenue management. Advanced principles and practices of financial and account document processing and recordkeeping, including payroll, accounts receivable, accounts payable, journal/ledger preparation, and reconciliation.
Financial statement preparation, auditing, basic billing, and collection procedures. Organizational and management practices as applied to the analysis, evaluation, development, and implementation of programs, policies, and procedures. Pertinent local, State and Federal rules, regulations, codes, and laws. Advanced methods and research techniques related to preparing comprehensive financial and administrative reports, and general business correspondence. Modern office practices, methods, and equipment including a computer and applicable software.
Principles and practices of supervision, training, and personnel management. 110
Ability to:
Examine and verify financial documents, reports, and transactions. Prepare a variety of financial statements, reports, and analyses. Analyze, post, balance, and reconcile financial data, ledgers, and accounts. Interpret, explain, and apply applicable laws, codes, and regulations. Make sound decisions within established guidelines.
Analyze a complex issue and develop and implement an appropriate response. Evaluate and develop improvements in operations, procedures, policies, or methods. Select and supervise staff, provide training and development opportunities, ensure work is performed effectively, and evaluate performance in an objective and positive manner. Supervise, coordinate, and oversee unit activities.
Supervise, coordinate, and perform responsible and difficult administrative work involving the use of independent judgment and personal initiative.
Follow written and oral directions; communicate clearly and concisely, both orally and in writing.
Maintain effective working relationships.
EDUCATION, TRAINING AND EXPERIENCE
Education/Experience:
Equivalent to a Bachelor’s Degree from an accredited college or university in Accounting, Economics, Finance, Business Administration, or a related field. Four (4) years of progressively responsible related experience in finance administration, including two (2) years of supervisory responsibility over clerical and professional accounting staff. Related education in excess of the required level may be substituted for up to one year of the required experience but may not be substituted for the required supervisory experience.
License or Certificates
Possession of, or ability to obtain, a class C California driver's license. 111
RECREATION LEADER I/II
DEFINITION
Under general supervision of the Parks and Recreation Director or Recreation Supervisor, the Recreation Leader assists with developing, organizing, implementing, and leading a broad range of recreational activities and programs for all ages designed to meet the community needs and performs other related work. As an incumbent’s responsibilities and breadth of knowledge increase and as they gain experience, they can reasonably expect the complexity of their assignments and/or responsibility to increase. *Extra-help employees cannot work more than 1,000 hours in a fiscal year. The incumbent will be assigned up to 40 hours a week until the 1,000 hours are completed, or the season has concluded.
SUPERVISION RECEIVED AND EXERCISED
Receives general direction from the Parks and Recreation Director or the Recreation Supervisor. May exercise supervision over other Recreation Leaders or other Parks staff.
DISTINGUISHING CHARACTERISTICS
Under varying levels of supervision, when assigned to Youth Services, the position provides an opportunity to gain experience running recreation programs, communicating with parents, and serving as a role model for youth. As related experience is gained as noted in the job qualifications and requirements, and with the recommendation in the employee’s performance evaluation, Recreation Leaders can advance from Recreation Leader I to Recreation Leader II. As the employee advances through the job series the employee will take on more responsibility and more challenging work assignments.
EXAMPLES OF DUTIES This classification specification is intended to present a descriptive list of the range of duties performed by employees in a classification. Class specifications are not intended to reflect all duties performed within the job. Depending on department and/or area of assignment, duties may include, but are not limited to the following:
Essential Duties:
• Assists with the development and implementation of various recreation programs, volunteer events, activities, and special events.
• Assists with the development of flyers, department brochure and newsletters and distribution of materials as needed.
• Assists with purchasing supplies and inventory, while staying within budget guidelines as directed by supervisor or director.
• Promotes, develops, and maintains positive public relations between the department and the community with an emphasis on customer service.
• Fosters employee empowerment and a team approach in the delivery of services. • Has the ability and willingness to work cooperatively in a team environment with other City employees in the course of daily activities.
• Assists with collection of fees and program registration and front counter. • Maintains relevant program information on the City’s website and social media. • Must be able to work Monday through Friday, weekends as needed. • Performs other duties and assumes other responsibilities as needed or as delegated. 112
Level II – in addition to duties listed above:
• Provides support with recruiting and hiring temporary personnel and volunteers. • Provides training of temporary and volunteer personnel. • Prepares reports, surveys and evaluations as needed.
• Assists with collecting data in the preparation of the annual budget for recreational programs, activities, services, and facilities.
• May provide lead direction and coordinate the work of others. • Evaluates problems and recommends solutions.
• Works at a higher level of efficiency and quality than at a Level I.
MINIMUM QUALIFICATIONS
Knowledge of:
• The philosophy, principles, and theory of recreation. • Methods and techniques in planning, organizing and leading recreation programs and activities for all age groups.
• Current First Aid and CPR applications.
• Safe driving and work practices.
• Modern office methods and procedures.
• Recreation hazards, effective safety regulations, precautions, and First Aid. • Products, procedures and changing technology relevant to this position. • Performing general clerical duties including typing, tracking statistics. • Coordinating multiple projects and meeting deadlines. • Operating Microsoft Office including Word, Excel, Outlook, Publisher, and other job-related software.
• Entering data in a timely, efficient manner.
• Preparing reports and efficiently maintaining accurate department records. • Following oral and written directions.
• Communicating effectively, both orally and in writing. • Using courtesy, tact, and firmness in dealing with the public. • Evaluating alternative solutions and presenting recommendations.
Ability to:
• Recognize, prioritize, and accomplish needed tasks.
• Promote customer service focus in forging cooperative public relations. • Work in a team-based environment.
• Teach: Convey new concepts and confirm participant comprehension. • Control a training environment and give constructive feedback to participants. • Use course materials and training equipment safely and effectively. • Establish and maintain cooperative working relationships with City staff and departments and others contacted in the course of work.
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• Meet the physical, mental, and environmental demands of the job. • Use initiative and exercise sound independent judgment. • Accept the input of supervisors and co-workers as well as provide input and be a genuine team player.
• Work independently in the absence of supervision.
• Perform physical work and/or athletic activity related to recreation programs, participation in • recreation or sports program.
• Maintain regular and predictable attendance.
• Requires ability to work safely outdoors in all weather. • Stand and walk for extended periods.
• React to emergency situations by quick movements, strenuous activity, and on occasion, assist or lift persons in distress.
• Remain alert to dangeroussituations while sitting, standing, or walking for various lengths of time.
• Lift, push, pull and/or carry equipment up to 50 pounds with assistance.
NOTE: Some accommodations may be made for some physical demands for otherwise qualified individuals who require and request such accommodations.
EDUCATION AND EXPERIENCE
Level I: Completion of formal or informal education sufficient to read and write at a level required for successful job performance. This is entry level for the Parks and Recreation series. Incumbents work under immediate supervision and receive detailed instructions and training on assignments. Through these assignments, an incumbent is expected to obtain the skills and knowledge necessary to advance to Level II. Work is reviewed frequently to ensure compliance with expected results.
Level II: Completion of formal or informal education sufficient to read and write at a level required for successful job performance; and one (1) year of recent work experience in a public service-related program and equivalent combination of training, education, and experience which demonstrates the ability to perform duties required of the class.
LICENSES AND CERTIFICATES
Level I: Must be able to obtain a State of California First Aid/CPR certification within six (6) months from the date of hire. Possession of a safe driving record per the City’s driving standards and policies.
Level II: Must have a State of California First Aid/CPR certification prior to date of hire. Possession of a safe driving record per the City’s driving standards and policies. 114