LIVE OAK CITY COUNCIL AGENDA – MAY 3, 2023
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/86058823320
▪ Join by Phone:
1-669-900-6833 or 1-833-548-0282 (Toll Free)
Webinar ID: 860 5882 3320
• 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.
LIVE OAK
CITY COUNCIL
REGULAR MEETING
SUPPLEMENTAL AGENDA
MAY 3, 2023
6:00 PM
MEETING LOCATION
LIVE OAK COUNCIL CHAMBERS
9955 LIVE OAK BOULEVARD
LIVE OAK, CALIFORNIA 95953
MEMBERS OF THE COUNCIL
BOB WOTEN, MAYOR
JERAMY CHAPDELAINE, VICE MAYOR
LAKHVIR GHAG, COUNCILMEMBER
ASHLEY HERNANDEZ, COUNCILMEMBER
NANCY SANTANA, COUNCILMEMBER
AARON PALMER,
CITY MANAGER
NICOLE ROSSER,
CITY ATTORNEY
1 LIVE OAK CITY COUNCIL AGENDA – MAY 3, 2023
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/86058823320
▪ 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: 860 5882 3320
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 eComments will NOT be read aloud by staff during the meeting.
2 LIVE OAK CITY COUNCIL AGENDA – MAY 3, 2023
CALL TO ORDER
ROLL CALL
PLEDGE OF ALLEGIANCE AND INVOCATION
CORRECTIONS AND/OR CHANGES TO THE AGENDA BY CITY MANAGER ONLY
PRESENTATIONS AND RECOGNITIONS
A. Anti Vaping Presentation
B. Small Business Week and Small Business Month Proclamation
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 April 5, 2023, City Council Regular Meeting minutes. (Clarissa Menchaca, City Clerk)
2. City Council Meeting Minutes
Recommendation: Approve the April 19, 2023, City Council Regular Meeting minutes. (Clarissa Menchaca, City Clerk)
3. Public Works Projects Update
Recommendation: Receive and file.
(Ron Walker, Public Works Director)
DISCUSSION ITEMS
4. Preliminary Budget Workshop
Recommendation: Receive and provide direction on the proposed City Fiscal Budget for Fiscal Year 2023-24.
(James Ramsey, Finance Director)
3 LIVE OAK CITY COUNCIL AGENDA – MAY 3, 2023
BUSINESS ITEMS
5. Introduction of an Ordinance Amending Section 2.04.050 "Rules of Decorum" and Adding Section
2.04.070 "Ethics" to Chapter 2.04 "Rules and Regulations Governing the Conduct of Council Meetings, Proceedings and Business" of the Live Oak Municipal Code Recommendation: Waive the first reading of the ordinance amending Section 2.04.050 "Rules of Decorum" and Adding Section 2.04.070 "Ethics" to Chapter 2.04 "Rules and Regulations Governing the Conduct of Council Meetings, Proceedings and Business" of the Live Oak Municipal Code. (Nicole Rosser, City Attorney)
ITEMS REMOVED FROM THE CONSENT AGENDA FOR COUNCIL CONSIDERATION AND ACTION
UPDATES AND ANNOUNCEMENTS FROM THE CITY ATTORNEY AND CITY MANAGER
COUNCILMEMBER COMMENTS
ADJOURNMENT
4 City of Live Oak
Report to City Council
Meeting Date: May 3, 2023
Title: Anti Vaping Presentation
Attachments:
Presentation
5 An anti-vaping educational campaign developed by:
Students at
Live Oak Middle School 6
Marketing & Educational Campaigns
Target Audience Identification
Media Outlets & Resources
Developing Key Messaging
Brand Development & Management
Brand Recognition
How to build a website
Videography
Digital Marketing
Free, Earned and Paid Media Resources
Guerilla vs. Grassroots Marketing
Writing a Press Release
Creating a Strategic Marketing Plan
Focus Groups
Executive Leadership Skills
What we've
learned over
the past 12
weeks
7 We identified our target audience
to be our peers at LOMS and LOHS
as well as the older students at
Luther and Encinal Schools. Adults
who vape are also included in our
target audience.
Marketing
Developed
Billboard & Digital
Campaign
Video to place on
Website
Poster Campaign
8 BILLBOARD DESIGN
LOCATED AT HWY. 99 & ARCHER BEGINNING MID-APRIL
9 DIGITAL CAMPAIGN
100,000 IMPRESSIONS TARGETING THOSE WHO LIVE OR
TRAVEL WITHIN 5 MILES OF THE BILLBOARD PLACEMENT.
10 POSTER CAMPAIGN
POSTERS FOR PLACEMENT
AT LOUSD SCHOOL CAMPUSES
11 VIDEO
PLACED ON WEBSITE AND USED IN DIGITAL ADS
12 WEBSITE
www.EndVaping.info
13 Q
UEST I ONS?
ThankYou!
14 City of Live Oak
Report to City Council
Meeting Date: May 3, 2023
Title: Small Business Week and Small Business Month Proclamation Attachments:
Proclamation
15 Recognizing Small Business Week
April 30 – May 6
Small Business Month
May 2023
WHEREAS, the City of Live Oak recognizes National Small Business Week along with National Small Business Month and values the dedication and entrepreneurial spirit of small businesses that keep the area’s economy growing stronger; and
WHEREAS, it is the collaborative mission of the City, working in partnership with the Yuba-Sutter Chamber of Commerce, and other organizations to help our businesses grow and thrive; and WHEREAS, the City appreciates the support provided to our small business by the Yuba Sutter Chamber of Commerce and other organizations; and
WHEREAS, the month of May, 2023, will be celebrated as National Small Business Month and provides an opportunity to celebrate and recognize the contributions of small businesses to our community and economy; and
WHEREAS, during the week of April 30 - May 6, 2023, the Small Business Administration and the Yuba-Sutter Chamber of Commerce are celebrating Small Business Week.
NOW, THEREFORE, BE IT PROCLAIMED that the City Council of the City of Live Oak, does hereby proclaim the Month of May, 2023 as “National Small Business Month” in the City of Live Oak, as well as April 30 - May 6, 2023 “Small Business Week” in the City of Live Oak and urge all residents to acknowledge and celebrate the achievements made by small business both locally and nationally.
Dated this 3rd day of May, 2023.
_______________________________
Bob Woten, Mayor
Jeramy Chapdelaine, Vice Mayor Lakhvir Ghag, Council Member
Ashley Hernandez, Council Member Nancy Santana, Council Member Proclamation
16 City of Live Oak
Report to City Council
Meeting Date: May 3, 2023
Title: City Council Meeting Minutes
Contact Information: Clarissa Menchaca, City Clerk
Recommendation: Approve the April 5, 2023, City Council Regular Meeting minutes.
Attachments:
Minutes
17 LIVE OAK CITY COUNCIL MINUTES – APRIL 5, 2023
CALL TO ORDER
Meeting called to order by Mayor Woten at Live Oak City Council Chambers, 9955 Live Oak Boulevard, Live Oak, CA at 6:05 pm.
ROLL CALL
Present: Councilmembers Hernandez, Santana, Ghag, Vice Mayor Chapdelaine, and Mayor Woten
PLEDGE OF ALLEGIANCE AND INVOCATION
Councilmember Ghag led the Pledge of Allegiance. Vice Mayor Chapdelaine delivered the invocation.
CORRECTIONS AND/OR CHANGES TO THE AGENDA BY CITY MANAGER ONLY Item 12 – Conference with Real Property Negotiators Pursuant to Government Code Section 54956.8 – This item was removed from the agenda in its entirety and will return at a future meeting.
PRESENTATIONS AND RECOGNITIONS
A. Child Abuse Prevention Month Proclamation
Mayor Woten presented the proclamation. Michelle Downing, Executive Director for CASA de Esperanza, accepted the proclamation.
B. Sheriff Brandon Barnes Update on the Maple Park Incident Sheriff Brandon Barnes provided a report to the Council.
PUBLIC COMMENT
The following member of the public submitted a written public comment: Dale Carlson.
LIVE OAK
CITY COUNCIL
MINUTES
APRIL 5, 2023
6:00 PM
MEETING LOCATION
LIVE OAK COUNCIL CHAMBERS
9955 LIVE OAK BOULEVARD
LIVE OAK, CALIFORNIA 95953
MEMBERS OF THE COUNCIL
BOB WOTEN, MAYOR
JERAMY CHAPDELAINE, VICE MAYOR
LAKHVIR GHAG, COUNCILMEMBER
ASHLEY HERNANDEZ, COUNCILMEMBER
NANCY SANTANA, COUNCILMEMBER
AARON PALMER,
CITY MANAGER
NICOLE ROSSER,
CITY ATTORNEY
18 LIVE OAK CITY COUNCIL MINUTES – APRIL 5, 2023
CONSENT ITEMS
Consent Calendar is passed by one motion with exceptions and separate votes as noted.
MOTION: APPROVE THE CONSENT AGENDA, WITH THE EXCEPTION OF ITEMS 3, 4, 5, 6, AND 7 WHICH WERE PULLED FOR FURTHER DISCUSSION.
(MOTION: GHAG; SECOND: CHAPDELAINE)
VOTE: MOTION PASSED UNANIMOUSLY
1. City Council Meeting Minutes
Clarissa Menchaca, City Clerk
Council action: March 8, 2023, City Council Special Meeting minutes approved.
2. City Council Meeting Minutes
Clarissa Menchaca, City Clerk
Council action: March 15, 2023, City Council Regular Meeting minutes approved.
3. Approval to Apply for Possible Future Purchase of a Type 1-2 Fire Apparatus Rich Epperson, Battalion Chief
This item was removed from the Consent Agenda for further discussion at the request of Councilmember Ghag.
4. Sutter County Planning Commissioner Appointment
Kevin Valente, Planning Director
This item was removed from the Consent Agenda for further discussion at the request of Councilmember Ghag.
5. Live Oak 2022 Housing Element Annual Progress Report Kevin Valente, Planning Director
This item was removed from the Consent Agenda for further discussion at the request of Councilmember Ghag.
6. Purchase of a New Water Utility Service Truck
Ron Walker, Public Works Director
This item was removed from the Consent Agenda for further discussion at the request of Councilmember Ghag.
7. Public Works Projects Update
Ron Walker, Public Works Director
This item was removed from the Consent Agenda for further discussion at the request of Councilmember Ghag.
8. Approval of Sewer Pump Repairs
Ron Walker, Public Works Director
Council action: Sewer pump repairs approved.
19 LIVE OAK CITY COUNCIL MINUTES – APRIL 5, 2023
9. Adopt Resolution Establishing Salary and Benefits for the Unrepresented Full-Time Employees Aaron Palmer, City Manager
Council action: Resolution No. 07-2023 establishing salary and benefits for the Unrepresented FullTime Employees adopted.
DISCUSSION ITEMS
10. Live Oak Planning Commission Organization
Kevin Valente, Planning Director
Kevin Valente, Planning Director, provided a report for the Council.
The following member of the public addressed the Council: Cruz Mora.
Council action: Direction provided to staff.
BUSINESS ITEMS
11. Discussion and Possible Action Regarding the City’s Entry Signs Aaron Palmer, City Manager
Aaron Palmer, City Manager, and Scott Rolls, City Engineer, provided a report for the Council.
The following member of the public addressed the Council: Cruz Mora.
Council action: Direction provided to staff.
ITEMS REMOVED FROM THE CONSENT AGENDA FOR COUNCIL CONSIDERATION AND ACTION
3. Approval to Apply for Possible Future Purchase of a Type 1-2 Fire Apparatus Rich Epperson, Battalion Chief
Rich Epperson, Battalion Chief, addressed questions from the Council.
MOTION: APPROVE TO APPLY FOR POSSIBLE FUTURE PURCHASE OF A TYPE 1 RESERVE ENGINE FROM THE
OFFICE OF EMERGENCY SERVICES (CALOES) THROUGH THEIR STATE ASSISTANCE FOR FIRE EQUIPMENT ACT (S.A.F.E.) PROGRAM AND AUTHORIZE THE CITY MANAGER TO SIGN THE RESALE CONTRACT.
(MOTION: GHAG; SECOND: SANTANA)
VOTE: MOTION PASSED UNANIMOUSLY
20 LIVE OAK CITY COUNCIL MINUTES – APRIL 5, 2023
4. Sutter County Planning Commissioner Appointment
Kevin Valente, Planning Director
Kevin Valente, Planning Director, and Jerry Stewart addressed questions from the Council.
MOTION: CONFIRM THE APPOINTMENT OF LIVE OAK PLANNING COMMISSIONER JERRY STEWART TO THE SUTTER COUNTY PLANNING COMMISSION.
(MOTION: CHAPDELAINE; SECOND: GHAG)
VOTE: MOTION PASSED UNANIMOUSLY
5. Live Oak 2022 Housing Element Annual Progress Report Kevin Valente, Planning Director
Kevin Valente, Planning Director, addressed questions from the Council.
MOTION: RECEIVE AND FILE THE 2022 HOUSING ELEMENT ANNUAL PROGRESS REPORT. (MOTION: GHAG; SECOND: HERNANDEZ)
VOTE: MOTION PASSED UNANIMOUSLY
6. Purchase of a New Water Utility Service Truck
Ron Walker, Public Works Director
Ron Walker, Public Works Director, addressed questions from the Council.
MOTION: AUTHORIZE THE PURCHASE OF A NEW UTILITY SERVICE TRUCK TO BE USED IN THE WATER DEPARTMENT FROM LARRY GEWEKE FORD FOR $48,447.14.
(MOTION: CHAPDELAINE; SECOND: WOTEN)
VOTE: MOTION PASSED UNANIMOUSLY
7. Public Works Projects Update
Ron Walker, Public Works Director
Aaron Palmer, City Manager; Ron Walker, Public Works Director; and Scott Rolls, City Engineer, addressed questions from the Council.
MOTION: RECEIVE AND FILE.
(MOTION: GHAG; SECOND: HERNANDEZ)
VOTE: MOTION PASSED UNANIMOUSLY
UPDATES AND ANNOUNCEMENTS FROM THE CITY ATTORNEY AND CITY MANAGER Aaron Palmer, City Manager, touched on the Parks and Recreation basketball and flag football programs. Mr.
Palmer announced that the Annual Cleanup Day is scheduled for Saturday, April 29, 2023. 21 LIVE OAK CITY COUNCIL MINUTES – APRIL 5, 2023
COUNCILMEMBER COMMENTS
Councilmember Hernandez discussed the support received from the community with regards to obtaining volunteers for food distribution and touched on the upcoming SAYlove event. Councilmember Hernandez discussed the idea of a grant program for Live Oak business owners to help revitalize the businesses and discussed potentially bring a business alliance to the City.
Councilmember Santana announced the Lions Club Annual Easter Egg Hunt is scheduled for Saturday, April 8, 2023, at 10 am at the Little League fields.
Councilmember Ghag highlighted his attendance at the League of California Cities meeting and the Feather River Air Quality Management District meeting. Councilmember Ghag requested the City have an anniversary celebration when the City’s anniversary approaches. Lastly, Councilmember Ghag requested the meeting be closed in memory of Autumn Estes.
Vice Mayor Chapdelaine discussed his attendance at the Regional Housing Authority Board of Commissioners meeting.
Mayor Woten highlighted the Regional Housing Authority’s dedication to the community. Mayor Woten inquired about Juniper Street and about the idea of working with the school district to provide a school resource officer.
CLOSED SESSION
After the Closed Session the City Council will leave the Council Chambers and the meeting will be adjourned by operation of law due to lack of a quorum. If there is any reportable Closed Session Action, a report will be made at the beginning of the next regular Council meeting. After the Closed Session Item descriptions are read by the City Attorney, all members of Council, applicable Consultants and Staff are asked to join the Closed Session meeting.
12. Conference with Real Property Negotiators Pursuant to Government Code Section 54956.8:
Property Description: 5625 Larkin Road, Live Oak, CA 95953; APN 10-150-003 City Negotiator: Aaron Palmer
Negotiating Parties: Sutter Buttes Nursery
Negotiations: Price and terms
This item was removed from the agenda in its entirety and will return at a future meeting.
ADJOURNMENT
Mayor Woten adjourned the meeting at 8:27 pm in memory of Autumn Estes.
Bob Woten, Mayor
ATTEST:
Clarissa Menchaca, City Clerk
22 City of Live Oak
Report to City Council
Meeting Date: May 3, 2023
Title: City Council Meeting Minutes
Contact Information: Clarissa Menchaca, City Clerk
Recommendation: Approve the April 19, 2023, City Council Regular Meeting minutes.
Attachments:
Minutes
23 LIVE OAK CITY COUNCIL MINUTES – APRIL 19, 2023
CALL TO ORDER
Meeting called to order by Mayor Woten at Live Oak City Council Chambers, 9955 Live Oak Boulevard, Live Oak, CA at 6:07 pm.
ROLL CALL
Present: Councilmembers Hernandez, Santana, Ghag, Vice Mayor Chapdelaine, and Mayor Woten
PLEDGE OF ALLEGIANCE AND INVOCATION
Councilmember Ghag led the Pledge of Allegiance. Councilmember Santana delivered the invocation.
CORRECTIONS AND/OR CHANGES TO THE AGENDA BY CITY MANAGER ONLY Item 7 – Introduction of an Ordinance Amending Chapter 2.04 “Rules and Regulations Governing the Conduct of Council Meetings, Proceedings and Business” – This item was removed from the agenda in its entirety and will return at a future meeting.
PRESENTATIONS AND RECOGNITIONS
A. Live Oak Varsity Boys Soccer Team Proclamation
Mayor Woten presented the proclamation.
B. Live Oak Varsity Girls Wrestling Team Proclamation
Mayor Woten presented the proclamation.
C. Presentation by Joanne Cummins, Business Specialist for the California Department of Rehabilitation Joanne Cummins, Business Specialist for the California Department of Rehabilitation, provided a report to the Council.
PUBLIC COMMENT
The following member of the public submitted a written public comment: Dale Carlson.
LIVE OAK
CITY COUNCIL
MINUTES
APRIL 19, 2023
6:00 PM
MEETING LOCATION
LIVE OAK COUNCIL CHAMBERS
9955 LIVE OAK BOULEVARD
LIVE OAK, CALIFORNIA 95953
MEMBERS OF THE COUNCIL
BOB WOTEN, MAYOR
JERAMY CHAPDELAINE, VICE MAYOR
LAKHVIR GHAG, COUNCILMEMBER
ASHLEY HERNANDEZ, COUNCILMEMBER
NANCY SANTANA, COUNCILMEMBER
AARON PALMER,
CITY MANAGER
NICOLE ROSSER,
CITY ATTORNEY
24 LIVE OAK CITY COUNCIL MINUTES – APRIL 19, 2023
CONSENT ITEMS
Consent Calendar is passed by one motion with exceptions and separate votes as noted.
MOTION: APPROVE THE CONSENT AGENDA.
(MOTION: GHAG; SECOND: CHAPDELAINE)
VOTE: MOTION PASSED UNANIMOUSLY
1. Public Works Projects Update
Ron Walker, Public Works Director
Council action: Received and filed.
2. Illness and Injury Prevention Program
Jessica Mata, Management Analyst
Council action: Resolution No. 08-2023 delegating authority to the City Manager to approve and adopt the Injury and Illness Prevention Program amendments as required by law and any future amendments adopted.
3. City of Live Oak 2022 General Plan Annual Progress Report Kevin Valente, Planning Director
Council action: Received and filed the 2022 General Plan Annual Progress Report.
4. Sutter County Planning Commissioner Confirmation
Kevin Valente, Planning Director
Council action: Appointment of Sutter County Planning Commissioner Christine Ivory to the Live Oak Planning Commission confirmed.
DISCUSSION ITEMS
5. Dog Park Discussion
Luis Cibrian, Parks and Recreation Director
Luis Cibrian, Parks and Recreation Director, provided a report for the Council.
Public Comment was opened and closed without any speakers.
Council action: Direction provided to staff.
6. Preliminary Budget Workshop
James Ramsey, Finance Director
James Ramsey, Finance Director, provided a report for the Council.
Public Comment was opened and closed without any speakers.
Council action: Direction provided to staff.
25 LIVE OAK CITY COUNCIL MINUTES – APRIL 19, 2023
BUSINESS ITEMS
7. Introduction of an Ordinance Amending Chapter 2.04 “Rules and Regulations Governing the Conduct of Council Meetings, Proceedings and Business”
Nicole Rosser, City Attorney
This item was removed from the agenda in its entirety and will return at a future meeting.
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.
UPDATES AND ANNOUNCEMENTS FROM THE CITY ATTORNEY AND CITY MANAGER Aaron Palmer, City Manager, announced the Annual Cleanup Day is scheduled for Saturday, April 29, 2023, and provided an update on the City welcome signs.
COUNCILMEMBER COMMENTS
Councilmember Santana inquired about the Sutter County Planning Commissioner confirmation process.
Councilmember Ghag highlighted his attendance at the Sacramento Area Council of Governments Transportation Committee meeting and Sutter Butte Flood Control Agency meeting.
Mayor Woten, Councilmember Santana, and Councilmember Ghag discussed their concerns regarding streets.
ADJOURNMENT
Mayor Woten adjourned the meeting at 8:44 pm.
Bob Woten, Mayor
ATTEST:
Clarissa Menchaca, City Clerk
26 City of Live Oak
Report to City Council
Meeting Date: May 3, 2023
Title: Public Works Projects Update
Contact Information: Ron Walker, Public Works Director
Background: 1. Pennington Road - Staff attended a preconstruction meeting with Unico engineering staff, Franklin Construction staff, M.T. Hall & Association staff, and KPM Strategies staff to discuss the project. At this point it is expected that Franklin Construction will receive a Notice to Proceed on May 15, 2023 and the working day clock will start as soon as they show up on site. This project is scheduled as a 90 working-day project but is expected to take 70 to 80 working days to complete barring any unforeseen issues.
2. Pennington East - East Project: The City Engineer has completed the field topographic survey and drafting of the survey data is underway. No change since the last update.
3. P Street Lift Station Improvement project: Staff along with KSN, and Bill Lewis attended a meeting with Kevin Warring from the California Resources Control Board to discuss the grant application. Kevin asked the city for some updated financial information and an environmental review.
4. Wastewater Treatment Plant Solar Project: During the P Street lift station meeting with Kevin Warring staff asked about the grant application, and was told that the grant is still in the extension review process, but has a high probability of being extended.
5. Wastewater Treatment Plant Headworks Rehabilitation Project: During the P Street Lift Station meeting with Kevin Warring staff asked about the grant application, staff asked about the grant application and was told that it is not close to being evaluated at the state level at this time because of a backlog of grant applications.
6. Well 7 & Well 4 Generator Grant Project: No updated information from the state at this time.
7. Customer Complaint Project: Staff has started reviewing product demonstrations and will be bringing a report with recommendations to the city manager the first week of May barring any issues.
8. Welcome to Live Oak Signs. No update at this time.
9. Streets Master Plan. No update at this time.
Fiscal Impacts: None.
Recommendation: Receive and file.
27 28
City of Live Oak
Report to City Council
Meeting Date: May 3, 2023
Title: Preliminary Budget Workshop
Contact Information: James Ramsey, Finance Director
Background: Attached you will find the second iteration of the preliminary budget document. This budget is not a final document and will be used to facilitate a discussion about the City's Council's directives and determine how to adjust spending in the future. We have met with various members of management in order to obtain their wish list and have included them within this document.
The capital improvement and asset budget is included as well.
The most significant changes as compared to the prior iteration relate to two items:
1. The cost of police services were updated based on the most current negotiations
2. The year-to-date numbers and the expected estimates were updated to reflect activities as of April 17, 2023.
Fiscal Impacts: None.
Recommendation: Receive and provide direction on the proposed City Fiscal Budget for Fiscal Year 2023-24.
Attachments:
Capital Projects
Budget
29 City of Live Oak
General Plan
Trails
Master Plan
Other
Master Plans
Storm Drain
Master Plan
Water
Master Plan
Sewer
Master Plan
Traffic
Circulation Plan
Housing
Element
Capital
Improvement
Portion Paid by Taxes Plan
Rate Payers & Other Portion Paid by
New Development
Taxes
Utility Rates
Grants
Reserves
Developer Fees
Developer Installed
Assessment Districts
30 Capital Projects FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Totals Pennington 1,431,000
TDA Funding 1,300,000
SB1 131,000
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
Slurry Seal 600,000
Streets / Road Fund 300,000 300,000
31 Capital Projects FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Totals 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
32 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 125,000
Fire Impact Fees 125,000
Stump Grinder 3,000
General Fund - Parks 3000
Carport 2,500
General Fund - Parks 2500
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 Pump Replacement 120,000
Sewer Operations 30,000 30,000 30,000 30,000
To continue for 10 years
Backwash control panels 20,100
Water Operations 6,700 6,700 6,700
Pick up truck 168,000
Streets 42,000 42,000 42,000 42,000
To continue for 10 years
Corp Yard Security System (Cameras) 20,000
Streets 20,000
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.
33 Fiscal Year 2023-24
PROPOSED BUDGET
Elected Officials
Mayor Bob Woten
Vice-Mayor Jeramy Chapdelaine
Councilmember Lakhvir S. Ghag
Councilmember Nancy Santana
Councilmember Ashley Hernandez
Submitted by
City Manager Aaron Palmer
Finance Director (Consultant) James W Ramsey, CPA
34 City of Live Oak
Fund Balance History & Projected Ending
Fiscal Year 2022-23
Audited Audited Audited Audited Audited Estimated Resources Projected Estimated Fund Fund Balance 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 6/30/2022 6/30/2023 6/30/2023 6/30/2023 6/30/2023 10 General Fund $ 4,987,680 $ 4,670,321 $ 4,462,405 $ 4,194,753 $ 4,228,159 $ 4,457,159 $ 8,685,318 $ 4,134,066 $ 4,551,252 Special Revenue Funds
14 Streets - Gas Tax 221,160 370,667 525,121 507,811 589,101 1,417,582 2,006,683 1,582,001 424,682 15 TDA Transportation Tax 784,013 814,277 1,197,430 286,070 254,257 1,300 255,557 4,300 251,257 16 Traffic Safety (1,236) 1,600 6,813 11,604 17,661 4,000 21,661 - 21,661 17 COPS 233,509 239,632 239,856 239,995 236,877 155,000 391,877 155,450 236,427 18 Sidewalk Improvement 17,451 17,769 18,042 18,050 17,957 250 18,207 - 18,207 20 Street Lighting 111,183 115,962 123,552 133,192 87,967 55,164 143,131 63,800 79,331 21 CFD 92-1 Mello Roos 112,662 94,203 80,137 104,120 98,770 130,539 229,309 148,328 80,981 22 Fire Assessment 6,443 11,334 15,178 (19,490) (17,317) 131,730 114,413 213 114,200 23 Fire CFD 2004-1 (3,617) (2,769) 8,817 27,703 25,068 115,105 140,173 128,200 11,973 24 Police CFD 2004-1 (4,870) 4,711 26,133 27,833 7,288 311,482 318,770 317,500 1,270 25 Animal Control CFD 2004-1 (6,077) 198 1,472 3,873 3,402 18,600 22,002 21,500 502 26 Street Lighting CFD 2004-1 4,212 (11,650) (21,223) (29,676) (53,463) 20,526 (32,937) 26,000 (58,937) 27 Rec/Pool CFD 2004-1 18,185 3,865 24,584 57,102 42,380 144,859 187,239 176,700 10,539 28 Drainage CFD 2004-1 111,871 123,067 138,339 153,063 146,859 20,176 167,035 7,300 159,735 30 Parks AB1600 42,499 43,270 157,483 332,304 530,877 55,000 585,877 18,000 567,877 31 Community Ctr AB1600 203,167 206,855 237,969 287,603 342,224 40,000 382,224 - 382,224 32 Gov't Serv PW AB1600 10,987 11,186 32,050 68,770 110,045 21,000 131,045 - 131,045 33 Gen Gov't AB1600 325,086 330,987 371,356 433,608 503,858 30,000 533,858 - 533,858 34 Police AB1600 149,936 152,659 174,840 210,136 248,986 29,300 278,286 - 278,286 35 Fire AB1600 101,193 102,682 150,565 255,067 364,281 49,000 413,281 - 413,281 36 Roads/Signals AB1600 49,956 53,289 161,205 207,144 417,561 79,500 497,061 - 497,061 39 Flood Control AB1600 2,022 2,059 2,091 2,091 2,081 225 2,306 - 2,306 52 Drainage Connection Fees 64,003 (26,540) 38,559 267,670 509,231 98,000 607,231 - 607,231 90 CDBG HR Program Income 43,742 72,868 155 29,102 180,482 21,000 201,482 - 201,482 92 HOME Housing Grants 328,738 355,059 143,169 27,455 119,436 61,000 180,436 - 180,436 58 ARPA Funding - - - - - 45,546 45,546 40,546 5,000
59 Capital Equipment Purchase
Reserve - - - - - - - (125,000) 125,000
Enterprise Funds
50 Water Connection Fees 300,438 416,067 544,857 974,665 1,417,981 193,000 1,610,981 - 1,610,981 51 Sewer Connection Fees 32,894 124,041 271,058 780,471 1,256,432 234,800 1,491,232 550,000 941,232 $ 8,247,230 $ 8,297,669 $ 9,132,012 $ 9,592,091 $ 11,688,442 $ 7,940,843 $ 19,629,285 $ 7,248,904 $ 12,380,381 * Fund Balance amounts shown for Water and Sewer Enterprise Funds represent cash held by that fund. 35 Fiscal Year 2023-24
Fund Balance Summary By Fund
Estimated
Beginning Estimated Resources Proposed Estimated
Fund Fund Balance Revenues Available Budget Fund Balance # Fund Name 6/30/2023 FY 2023-24 FY 2023-24 FY 2023-24 6/30/2024 10 General Fund $ 4,551,252 $ 4,080,866 $ 8,632,118 $ 4,630,619 $ 4,001,499 Special Revenue Funds
14 Streets - Gas Tax 424,682 509,456 934,138 785,693 148,445 15 TDA Transportation Tax 251,257 400,000 651,257 1,104,300 (453,043) 16 Traffic Safety 21,661 4,000 25,661 - 25,661
17 COPS 236,427 155,000 391,427 130,000 261,427
18 Sidewalk Improvement 18,207 500 18,707 - 18,707
20 Street Lighting 79,331 55,164 134,495 63,800 70,695
21 CFD 92-1 Mello Roos 80,981 131,675 212,656 - 212,656 22 Fire Assessment 114,200 134,700 248,900 119,400 129,500 23 Fire CFD 2004-1 11,973 131,705 143,678 128,200 15,478 24 Police CFD 2004-1 1,270 365,147 366,417 363,500 2,917 25 Animal Control CFD 2004-1 502 22,409 22,911 21,500 1,411 26 Street Lighting CFD 2004-1 (58,937) 23,709 (35,228) 28,000 (63,228) 27 Rec/Pool CFD 2004-1 10,539 169,368 179,907 176,700 3,207 28 Drainage CFD 2004-1 159,735 23,209 182,944 8,000 174,944 30 Parks AB1600 567,877 55,000 622,877 130,000 492,877
31 Community Ctr AB1600 382,224 30,000 412,224 - 412,224 32 Gov't Serv PW AB1600 131,045 24,000 155,045 - 155,045 33 Gen Gov't AB1600 533,858 30,000 563,858 - 563,858
34 Police AB1600 278,286 21,000 299,286 - 299,286
35 Fire AB1600 413,281 49,000 462,281 60,000 402,281
36 Roads/Signals AB1600 497,061 79,500 576,561 290,000 286,561 39 Flood Control AB1600 2,306 225 2,531 - 2,531
52 Drainage Connection Fees 607,231 50,500 657,731 - 657,731 90 CDBG HR Program Income 201,482 36,000 237,482 - 237,482 92 HOME Housing Grants 180,436 - 180,436 - 180,436
58 ARPA Funding 125,000 125,000 250,000 125,000 125,000 59 Capital Equipment Purchase
Reserve - - - (125,000) 125,000
Enterprise Funds
12 *Water Enterprise - 1,001,350 1,001,350 1,722,367 (721,017) 13 *Sewer Enterprise - 5,120,000 5,120,000 8,829,612 (3,709,612) 50 Water Connection Fees 1,610,981 119,000 1,729,981 - 1,729,981 51 Sewer Connection Fees 941,232 50,500 991,732 - 991,732 $ 12,375,381 $ 12,997,983 $ 25,373,364 $ 18,591,691 $ 6,781,673 * Fund Balance amounts shown for Water and Sewer Enterprise Funds represent cash held by that fund. 36 Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Dept # Department FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 1000 City Council $ 91,942 $ 95,172 $ 92,099 $ 86,058 $ 93,806 $ 64,806 $ 81,926 $ 120,419 1005 Administration 452,718 341,608 281,287 385,867 369,813 259,983 339,663 301,535 1010 Finance Services 207,914 221,324 262,701 215,654 196,162 172,481 202,537 184,691 1060 City Attorney 75,110 56,637 53,932 55,617 55,000 32,621 55,000 55,000 1065 Economic Development 22,080 13,073 11,822 16,595 10,783 15,881 16,000 16,000 1045 Fire Services 1,202,888 586,413 492,033 804,526 651,159 513,558 636,362 674,665 1050 Police Services 760,130 921,044 1,080,990 1,404,348 955,700 710,272 1,410,136 1,389,920 1055 Animal Control Services 111,628 105,056 95,803 164,891 103,262 103,106 101,093 54,973 1015 Community Development 196,522 234,199 318,403 300,670 181,892 231,270 263,820 138,240 1020 Building & Safety 186,341 184,869 193,600 171,509 250,945 187,462 348,545 464,112 1025 Engineering 39,839 25,475 37,088 39,726 31,000 17,196 26,500 26,500 1030 Parks Operations 200,304 306,272 309,022 407,530 275,944 354,815 327,754 354,982 1035 Recreation Services 247,779 267,637 232,693 278,208 340,132 298,200 331,463 372,046 1040 Pool Operations 78,403 73,657 66,916 122,289 102,393 106,468 100,793 128,103 1057 Community Center - 5,442 - - - - - -
1032 Facility Maintenance 101,794 104,347 67,609 67,786 75,605 73,190 82,350 136,433 0000 Nondepartmental 24,420 (1,844) (20,891) 24,574 194,557 79,991 53,850 213,000 Subtotals 3,999,812 3,540,381 3,575,108 4,545,848 3,888,153 3,221,300 4,377,792 4,630,619 Total General Fund Revenues 3,682,462 3,332,471 3,658,662 4,323,610 3,598,466 2,307,347 3,972,581 4,080,866 Revenues Over Expenditures $ (317,350) $ (207,910) $ 83,553 $ (222,238) $ (289,687) $ (913,953) $ (405,211) $ (549,753) City of Live Oak
General Fund 10
Budget Fiscal Year 2021-22
37 City of Live Oak
General Fund 10
Revenue Estimates
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
GENERAL FUND REVENUES
4101 Secured Property Taxes $ 629,915 $ 668,907 683,788 $ 631,309 $ 860,000 $ 454,280 $ 810,000 $ 958,000 4103 Unsecured Property Taxes 34,055 36,847 36,380 32,172 33,000 30,251 33,000 45,000 4107 Homeowners Exemption 6,909 6,889 6,882 3,963 7,000 3,414 7,000 7,000 4111 Property Tax In Lieu Veh Fees 889,435 989,121 1,078,434 1,127,685 1,162,000 625,370 1,250,740 1,334,000 4113 General Sales and Use Tax 394,402 367,820 336,080 474,946 393,000 325,024 475,000 490,000 4115 Prop 172 Sales Tax 33,104 31,182 35,283 45,598 30,000 32,936 49,500 30,000 4120 Property Tax Other 307,040 58,935 72,618 48,504 - 46,220 46,220 - 4137 Excise Tax 198,170 114,012 196,663 186,321 180,000 57,771 87,000 100,000 Total Taxes 2,493,030 2,273,713 2,446,128 2,550,498 2,665,000 1,575,266 2,758,460 2,964,000 4131 Business License 40,217 38,641 37,840 39,998 40,000 44,575 67,000 67,000 4132 Disabled Access 629 563 562 594 1,000 702 1,000 1,000 4134 Plan Check, Eng & Planning 24,081 (23,953) 10,601 24,795 38,000 - 38,000 38,000 4135 Building Permit Fees 261,860 172,478 248,687 246,323 235,000 130,868 197,000 200,000 4136 Plan Review Fees Building 50,344 42,631 54,274 66,789 60,000 29,439 60,000 60,000 4139 SMIP Fees 143 95 141 57 1,000 1,402 2,100 1,000
4140 CA Bldg Standards Commission 108 76 97 47 - 346 500 - 4141 Plan Retention Fees 2,258 2,995 1,780 2,955 3,000 827 1,300 3,000 4143 Variance Use Permit Fees 15,310 24,740 23,763 11,809 15,000 5,571 15,000 15,000 4145 Code Enforcement Fees - 11,754 - 353 5,000 5,000 5,000 Total Licenses, Fees, Permits 394,950 270,020 377,744 393,720 398,000 213,730 386,900 390,000 4147 PG&E Franchise Fee 60,204 64,806 70,532 112,479 87,000 122,133 122,133 125,000 4149 Cable TV Franchise Fee 59,312 51,874 56,625 60,611 60,000 29,352 58,700 60,000 4151 Recology Franchise 113,285 115,019 118,671 96,008 145,000 66,990 135,000 145,000 4152 Recology General Maint. - - - 15,763 - 16,236 16,236 16,500 Total Franchise Fees 232,801 231,699 245,827 284,861 292,000 234,711 332,069 346,500 4119 Property Transfer Tax 18,946 21,390 30,622 34,287 35,000 18,155 28,000 30,000 4123 VLF Motor Vehicle In Lieu 4,425 6,996 6,916 10,962 11,000 - 11,000 11,000 4124 CRA Reimbursements - - - - - - -
4125 State Mandated Cost Reimb - - - - - - -
4127 Vehicle Code Fines 2,594 1,347 1,433 1,363 1,500 1,064 1,500 1,500 4606 City Fines 4,100 2,100 1,000 187 500 500
4129 Fish and Game 365 513 324 138 - 2,600 2,600 2,600
4601 Grant Proceeds - 10,000 - 12,466 12,466 13,000
4607 FEMA Grant COVID-19 113,594 611,000 - - - -
Total Intergovernmental 26,330 30,246 156,989 669,850 48,500 34,472 56,066 58,600 4155 Copies 5 94 19 10 - 86 100 100
4157 Caltrans Reimbursement 1,467 1,345 1,101 1,467 - - - - 4165 Administrative Fee 28,292 23,319 12,010 5,800 - 11,553 15,400 15,400 4201 Swimming Pool Fees 10,313 4,075 2,034 7,304 9,000 4,758 5,700 9,000 4203 Recreation Special Events 3,134 4,059 2,325 7,235 2,000 8,549 10,300 5,800 4204 Snack Bar - - - - - - - 4,500
4205 Swim Lessons/Fees 4,756 895 7,207 5,641 1,000 1,340 2,000 2,000 4207 Youth Basketball 4,281 5,715 - - 4,000 4,745 5,000 5,000 4209 Mens Basketball 6,981 - - 3,000 - - 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 Tennis Lessons 480 800 1,150 400 - - 400
4214 Youth Soccer 11,976 11,155 3,550 16,638 11,060 11,980 11,060 11,060 4216 Wrestling Program 2,728 3,627 - - 2,100 2,140 2,100 2,100 4219 Scholarship Program 3,400 1,100 4,900 1,000 - - - - 4608 General Reimbursements - - - 5,206 - - - -
Total Charges for Services 86,107 59,969 33,945 51,451 37,560 45,151 51,660 63,360 4169 Interest Earnings 135,544 121,711 15,819 8,825 - 7,534 15,000 10,000 Unrealized gain / loss 6,917 1,940 (5,809) (19,329) - 19,329 - - Total Use of Money 135,544 121,711 15,819 8,825 - 7,534 15,000 10,000 4161 Rents & Royalties 63,356 49,590 57,098 7,683 - 70,065 30,000 30,000 4162 Lease revenue - - - 56,577 - 55,000 55,000
4167 Miscellaneous Income 20,151 5,105 24,684 9,700 - 126,401 130,000 6,000 4171 Sale of Fixed Assets (4,558) - - - - - -
4173 Cash Over/Short 26 44 1 44 - 17 20 -
Total Other Revenues 78,975 54,739 81,783 74,004 - 196,483 215,020 91,000 4303 Legal Cost Transfer 55,823 50,304 52,350 39,699 20,400 - 20,400 20,400 4305 Finance Cost Transfer 104,200 106,603 104,588 124,100 69,200 - 69,200 69,200 4309 General Govt Cost Transfer 70,401 123,601 125,235 110,602 51,806 - 51,806 51,806 4311 Engineering Cost Transfer 4,301 9,866 18,253 16,000 16,000 - 16,000 16,000 Total Revenue Transfers 234,725 290,374 300,426 290,401 157,406 - 157,406 157,406 TOTAL GENERAL FUND REVENUES $ 3,682,462 $ 3,332,471 3,658,662 $ 4,323,610 $ 3,598,466 $ 2,307,347 $ 3,972,581 $ 4,080,866 38 FORMULA FORMULA
City of Live Oak
General Fund 10
Departmental Expenditures 1000 - City Council
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5001 Salaries Elected $ 15,603 $ 17,502 $ 18,568 $ 14,002 $ 17,504 $ 20,143 $ 17,504 $ 33,079 5003 Salaries Permanent 875 - 292 583 - - -
5013 Social Security 734 739 709 586 1,084 798 1,084 2,050 5015 Medicare 172 173 166 137 252 187 252 479
5019 Workers Compensation 604 621 646 742 744 2,210 744 1,407 5021 CalPERS City employer rate 1,442 1,191 1,182 13,403 1,308 (10,825) 1,308 2,541 5023 CalPERS Employee rate paid by City 537 280 280 280 - 308 - - 5025 Health Insurance 43,356 43,012 51,405 28,876 43,633 37,257 43,633 50,181 5027 Dental Insurance 2,694 2,177 2,170 1,778 1,666 1,563 1,666 2,591 5029 Vision Insurance 580 557 569 455 371 391 371 635
5031 Life Insurance 665 666 669 637 664 508 664 756
Total Salaries & Benefits 67,262 66,918 76,654 61,479 67,226 52,540 67,226 93,719 5319 Small Tools and Equipment 2,108 - 158 - 1,200 1,565 1,600 1,200 5323 Communications 4,125 8,108 4,696 8,877 10,280 5,432 5,000 10,000 Accel license
iPads for City Council Members
Zoom license
Cell phone allowance @ $100 / councilmembers @ 80%
5331 Travel, Lodging & Meals 4,511 4,459 - 1,289 7,000 392 2,500 7,000 $1,000 per Councilmember
$400 mileage reimbursements
5335 Professional Development 4,766 8,754 350 3,075 5,000 2,061 2,500 5,000 $1,000 per Councilmember
5341 Professional Services 1,685 2,144 2,811 3,032 3,100 2,816 3,100 3,500 5343 Liability Insurance 3,025 920 3,121 3,982 - - - -
5349 Fidelity Insurance 19 20 21 22 - - - -
Total Services and Supplies 20,239 24,405 11,157 20,277 26,580 12,266 14,700 26,700 5903 Legal Cost Transfer 1,040 650 900 901 - - - -
5905 Finance Cost Transfer 2,001 1,500 1,699 1,701 - - - - 5909 General Government Transfer 1,400 1,699 1,689 1,700 - - - - Total Interfund Transfers 4,441 3,849 4,288 4,302 - - - - Total Department Expenditures $ 91,942 $ 95,172 $ 92,099 $ 86,058 $ 93,806 $ 64,806 $ 81,926 $ 120,419 Budget Recap Actual Actual Actual Actual Proposed Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2022-23 FY 2022-23 FY 2021-22 Salaries & Benefits $ 67,262 $ 66,918 $ 76,654 $ 61,479 $ 67,226 $ 52,540 $ 67,226 $ 93,719 Services & Supplies 20,239 24,405 11,157 20,277 26,580 12,266 14,700 26,700 Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers 4,441 3,849 4,288 4,302 - - - -
Total $ 91,942 $ 95,172 $ 92,099 $ 86,058 $ 93,806 $ 64,806 $ 81,926 $ 120,419 39 City of Live Oak
General Fund 10
Departmental Expenditures 1005 - Administration
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 62,923 $ 88,307 $ 99,049 $ 107,677 $ 154,325 $ 107,785 $ 154,325 $ 129,407 5005 Part-Time Wages 5,661 - - 2,031 - 2,792 3,000 -
5006 Outsource Personnel 150,290 21,015 2,400 - - - - - 5010 Technology Allowance - 660 780 660 990 600 990 720 5011 Car Allowance 313 2,400 2,763 2,420 3,600 2,200 3,600 2,640 5012 Bilingual Pay - 518 813 1,100 1,500 1,000 1,500 1,200 5013 Social Security 4,460 5,620 5,149 6,716 9,568 6,473 9,568 8,023 5015 Medicare 1,043 1,314 1,383 1,698 2,237 1,606 2,237 1,876 5017 Unemployment Insurance 958 608 391 548 521 465 521 437 5019 Workers Compensation 4,015 4,127 4,293 4,934 5,306 4,141 5,306 5,500 5021 CalPERS City employer rate 3,357 5,727 6,802 8,791 12,896 8,690 12,896 12,085 5023 CalPERS Employee rate paid by City - (8) 349 - - - - - 5025 Health Insurance 12,065 22,186 25,070 29,350 44,719 32,037 44,719 35,513 5027 Dental Insurance 47 1,397 771 1,069 1,905 987 1,905 1,506 5029 Vision Insurance 58 150 158 249 389 214 389 312
5031 Life Insurance 201 (99) 145 211 257 152 257 216
Total Salaries & Benefits 245,391 153,922 150,315 167,454 238,213 169,142 241,213 199,435 5301 Office Supplies 3,531 4,015 6,387 5,182 4,500 4,530 4,500 4,500 5303 Operating Supplies 1,986 543 1,043 929 - 1,271 1,200 - 5309 Safety Items 1,109 - 1,275 218 - 193 200 -
5311 Repair & Maintenance 184 21 789 5,146 5,000 3,212 5,000 5,000 5313 Repair & Maintenance - Buildings - - 141 699 - 44 100 - 5317 Maintenance & Service Contract - - 297 - - 387 500 500 5319 Small Tools and Equipment 2,196 3,751 4,000 - 1,500 152 1,000 5321 Rents & Leases 12,781 5,891 4,478 (29,531) 6,000 3,804 6,000 6,000 Copier - $400 / month
Usage - $100 / month
5323 Communications 13,148 73,336 43,963 39,966 32,000 21,697 25,000 25,000 Peak Agenda Mangement
Gov Access Website
5325 Advertising 4,505 6,019 2,154 2,864 4,500 5,799 4,500 4,500 5327 Postage 1,372 1,023 3,336 5,592 3,500 3,073 3,100 2,500 5329 Printing & Copying 338 440 473 301 600 594 600 600 5331 Travel, Lodging & Meals 3,317 5,642 217 976 3,000 3,105 3,200 3,000 5333 Dues & Subscriptions 12,587 12,938 12,484 15,748 15,000 16,705 16,750 15,000 5335 Professional Development 1,872 5,451 4,913 9,070 5,000 5,124 5,500 5,000 City Clerks meetings
League of CA cities meetings
5337 Licenses & Permits 480 617 674 886 1,000 790 800 1,000 5341 Professional Services 68,671 16,221 28,282 43,921 43,000 15,275 16,000 10,000 Election costs ($30K)
HR Consulting (75% - $1,100 / month)
5343 Liability Insurance 5,570 3,391 5,751 7,382 - - - - 5345 Property & Equip Insurance 4,509 5,437 1,580 8,399 - - - - 5351 Community Function/Promotion - 11 - 191 - (198) 500 500 5353 Special Departmental Expense 21,066 21,053 2,289 1,950 2,000 3,990 4,000 4,000 5501 Principal - - 13,284
5503 Interest 20,840
5703 Equipment 22,723 17,764 2,045 60,001 5,000 - - 10,000 *Granicus Encoder
5706 Software - - - - - - - 5,000
*Netfile software
Total Services/Supplies 181,945 183,564 126,571 214,014 131,600 89,547 98,450 102,100 5901 Interfund Transfer 19,762 - - - - - - -
5903 Legal Cost Transfer 1,921 1,298 1,400 1,400 - - - - 5905 Finance Cost Transfer 3,699 2,824 3,001 2,999 - 1,294 - - Total Interfund Transfers 25,382 4,122 4,401 4,399 - 1,294 - - Total Department Expenditures $ 452,718 $ 341,608 $ 281,287 $ 385,867 $ 369,813 $ 259,983 $ 339,663 $ 301,535 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ 245,391 $ 153,922 $ 150,315 $ 167,454 $ 238,213 $ 169,142 $ 241,213 $ 199,435 Services & Supplies 181,945 183,564 126,571 214,014 131,600 89,547 98,450 97,100 Capital Outlay - - - - - - - 5,000
Transfers 25,382 4,122 4,401 4,399 - 1,294 - -
Total $ 452,718 $ 341,608 $ 281,287 $ 385,867 $ 369,813 $ 259,983 $ 339,663 $ 301,535 40 City of Live Oak
General Fund 10
Departmental Expenditures 1010 - Finance
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 9,967 $ 12,825 $ 27,466 8,835 $ 18,944 $ 12,775 $ 18,944 $ 10,816 5005 Salaries Extra Help 12,129 11,197 (56) - - -
5011 Car Allowance 160 120 130 28 60 25 60 30
5012 Bi-lingual Pay 300 600 650 138 300 125 300 150
5013 Social Security 1,392 1,500 1,618 602 1,175 758 1,175 671 5015 Medicare 325 351 378 141 275 177 275 157
5017 Unemployment Insurance 174 174 174 43 87 37 87 36
5019 Workers Compensation 694 714 742 853 805 955 805 460 5020 CalPERS Unfunded Liability 53,652 60,933 66,886 48,624 - - - - 5021 CalPERS City employer rate 1,796 2,483 5,247 1,384 1,516 1,344 1,516 1,725 5023 CalPERS Employee rate paid by City 672 672 672 730 2,658 710 2,658 865 5025 Health Insurance 9,779 14,295 4,444 2,526 7,091 3,517 7,091 3,837 5027 Dental Insurance 502 887 320 181 285 126 285 145
5029 Vision Insurance 110 135 68 34 58 29 58 31
5031 Life Insurance 94 123 62 24 33 18 33 18
Total Salaries & Benefits 91,746 107,009 108,802 64,143 33,287 20,596 33,287 18,941 5301 Office Supplies 848 887 785 1,275 - 890 1,000 1,000 5317 Maintenance & Service Contracts 8,682 7,782 7,127 10,582 33,750 18,813 25,000 25,000 Finance Software (75%)
5319 Small Tools and Equipment 206 - 1,726 15 1,000 357 500 1,000 5323 Communications 437 798 513 418 - - - -
5325 Advertising 287 - - - 500 - 250 250
5329 Printing & Copying 983 661 519 339 625 1,381 1,500 1,500 5333 Dues & Subscriptions 435 460 - 920 - 920 1,000 1,000 5335 Professional Development 170 319 660 694 - 596 1,000 1,000 5341 Professional Services 90,716 88,527 121,956 121,396 120,000 111,226 120,000 120,000 Contract accounting services (50%)
5343 Liability Insurance 1,072 723 1,107 1,422 - - -
5349 Fidelity Insurance 48 50 52 55 - - -
5353 Special Departmental Expense 8,685 7,976 13,084 7,995 7,000 17,702 19,000 15,000 Banking fees
Total Services and Supplies 112,569 108,183 147,529 145,111 162,875 151,885 169,250 165,750 5903 Legal Cost Transfer 1,600 1,732 1,802 1,800 - - - - 5909 General Government Transfer 1,999 4,400 4,568 4,600 - - - - Total Interfund Transfers 3,599 6,132 6,370 6,400 - - - - Total Department Expenditures $ 207,914 $ 221,324 $ 262,701 $ 215,654 $ 196,162 $ 172,481 $ 202,537 $ 184,691 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ 91,746 $ 107,009 $ 108,802 $ 64,143 $ 33,287 $ 20,596 $ 33,287 $ 18,941 Services & Supplies 112,569 108,183 147,529 145,111 162,875 151,885 169,250 165,750 Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers 3,599 6,132 6,370 6,400 - - - -
Total $ 207,914 $ 221,324 $ 262,701 $ 215,654 $ 196,162 $ 172,481 $ 202,537 $ 184,691 41 City of Live Oak
General Fund 10
Departmental Expenditures 1060 - Attorney
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5341 Professional Services $ 73,310 $ 54,377 $ 56,153 53,115 $ 55,000 $ 32,621 $ 55,000 $ 55,000 Total Services and Supplies 73,310 54,377 56,153 53,115 55,000 32,621 55,000 55,000 5905 Finance Cost Transfer 1,101 1,059 (3,514) 1,201 - - - - 5909 General Government Transfer 699 1,201 1,293 1,301 - - - - Total Interfund Transfers 1,800 2,260 (2,221) 2,502 - - - - Total Department Expenditures $ 75,110 $ 56,637 $ 53,932 $ 55,617 $ 55,000 $ 32,621 $ 55,000 $ 55,000 Budget Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 73,310 54,377 56,153 53,115 55,000 32,621 55,000 55,000 Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers 1,800 2,260 (2,221) 2,502 - - - -
Total $ 75,110 $ 56,637 $ 53,932 $ 55,617 $ 55,000 $ 32,621 $ 55,000 $ 55,000 42 City of Live Oak
General Fund 10
Department Expenditures 1065 - Econ. Development
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5337 Licenses & Permits $ 783 $ 783 $ 783 783 $ 783 $ 881 $ 1,000 $ 1,000 5341 Professional Services 15,000 5,000 5,000 5,000 10,000 15,000 15,000 15,000 *Yuba Arts Program
5345 Property & Equip Insurance 6,297 7,290 6,040 10,812 - - - - Total Services and Supplies 22,080 13,073 11,822 16,595 10,783 15,881 16,000 16,000 Total Department Expenditures $ 22,080 $ 13,073 $ 11,822 $ 16,595 $ 10,783 $ 15,881 $ 16,000 $ 16,000 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 22,080 13,073 11,822 16,595 10,783 15,881 16,000 16,000 Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ 22,080 $ 13,073 $ 11,822 $ 16,595 $ 10,783 $ 15,881 $ 16,000 $ 16,000 43 City of Live Oak
General Fund 10
Departmental Expenditures 1045 - Fire
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5313 Repair & Maint Buildings $ 30,233 $ 3,517 $ 54 7,669 $ 1,500 $ 3,452 $ 5,000 $ 5,000 5319 Small Tools and Equipment - - - - - - - -
5337 Licenses & Permits 779 1,594 1,066 1,727 1,500 963 1,000 1,500 5339 Utilities - 5,746 10,356 13,953 15,000 10,463 10,000 10,000 5341 Professional Services 656,880 656,880 613,401 607,084 765,000 401,979 765,000 810,900 5345 Property & Equip Insurance 2,130 2,335 1,770 3,431 - - - - Total Services and Supplies 690,022 670,072 626,646 633,864 783,000 416,857 781,000 827,400 5501 Principal 70,532 73,051 75,658 78,359 81,156 81,156 81,156 81,156 5503 Interest 19,630 16,091 14,504 11,803 11,803 9,006 9,006 6,109 Lease financing - payments through 2025
Total Debt & Contingency 90,162 89,142 90,162 90,162 92,959 90,162 90,162 87,265 5703 Equipment 612,245 4,346 2,450 50,800 10,000 6,539 - Total Capital Outlay 612,245 4,346 2,450 50,800 10,000 6,539 - - 5903 Legal Cost Transfer 3,759 5,123 5,299 3,999 - - - - 5905 Finance Cost Transfer 7,101 11,030 10,370 12,700 - - - - 5909 General Govt Transfer 4,799 12,600 12,905 13,001 - - - - 5913 Public Safety Contra - Transfer (205,200) (205,900) (255,800) - (234,800) - (234,800) (240,000) Fire Assessments ($125,000)
CFD 2004-1 Fire ($115,000)
Total Interfund Transfers (189,541) (177,147) (227,226) 29,700 (234,800) - (234,800) (240,000) Total Department Expenditures $ 1,202,888 $ 586,413 $ 492,033 $ 804,526 $ 651,159 $ 513,558 $ 636,362 $ 674,665 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 690,022 670,072 626,646 633,864 783,000 416,857 781,000 827,400 Capital Outlay 612,245 4,346 2,450 50,800 10,000 6,539 - - Debt & Contingencies 90,162 89,142 90,162 90,162 92,959 90,162 90,162 87,265 Transfers (189,541) (177,147) (227,226) 29,700 (234,800) - (234,800) (240,000) Total $ 1,202,888 $ 586,413 $ 492,033 $ 804,526 $ 651,159 $ 513,558 $ 636,362 $ 674,665 44 City of Live Oak
General Fund 10
Departmental Expenditures 1050 - Police
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5313 Repair & Maint Buildings $ 6,377 $ 3,913 $ 2,120 3,411 $ 2,000 $ 1,700 $ 2,000 $ 2,000 5323 Communications 4,644 5,037 4,762 5,360 - 4,405 5,000 400 5337 Licenses & Permits 457 463 463 487 500 487 500 500 5339 Utilities 6,584 5,615 6,363 6,677 6,200 5,612 6,700 7,000 5341 Professional Services 956,799 1,112,091 1,300,599 1,342,563 1,240,000 697,468 1,394,936 1,769,020 *Total contract $2,057,000; expected to fill approximately 86%. 5345 Property & Equip Insurance 2,130 2,335 1,770 3,431 - - - - 5353 Special Dept Expense - 3,140 1,320 1,000 600 1,000 1,000 Total Services and Supplies 976,991 1,129,454 1,319,216 1,363,249 1,249,700 710,272 1,410,136 1,779,920 5903 Legal Cost Transfer 4,638 7,145 7,304 5,999 - - - - 5905 Finance Cost Transfer 8,901 15,443 15,405 17,100 - - - - 5909 General Gov't Transfer 6,000 17,802 17,865 18,000 - - - - 5913 Public Safety Contra Expense (236,400) (248,800) (278,800) - (294,000) - - (390,000) CFD 2004-1 Police ($340,000)
COPS Funding ($75,000)
Total Interfund Transfers (216,861) (208,410) (238,226) 41,099 (294,000) - - (390,000) Total Department Expenditures $ 760,130 $ 921,044 $ 1,080,990 $ 1,404,348 $ 955,700 $ 710,272 $ 1,410,136 $ 1,389,920 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 976,991 1,129,454 1,319,216 1,363,249 1,249,700 710,272 1,410,136 1,779,920 Capital Outlay - - 3,140 1,320 - 600 - -
Debt & Contingencies - - - - - - - -
Transfers (216,861) (208,410) (238,226) 41,099 (294,000) - - (390,000) Total $ 760,130 $ 921,044 $ 1,084,130 $ 1,405,668 $ 955,700 $ 710,872 $ 1,410,136 $ 1,389,920 45 City of Live Oak
General Fund 10
Departmental Expenditures 1055 - Animal Services
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5341 Professional Services $ 111,354 $ 111,769 $ 105,473 108,638 $ 123,000 $ 76,380 $ 123,000 $ 123,000 9% of total Sutter Animal Services Authority budget
5353 Special Dept Expense - - - - - - - -
Total Services/Supplies 111,354 111,769 105,473 108,638 123,000 76,380 123,000 123,000 5501 Principal 52,882 52,882 52,882 52,882 52,882 26,441 52,882 52,883 5503 Interest Expense 5,593 5,841 2,380 422 2,380 285 211 90 Total Debt & Contingency 58,475 58,723 55,263 53,304 55,262 26,726 53,093 52,973 5903 Legal Cost Transfer 798 504 549 549 - - - -
5905 Finance Cost Transfer 1,501 1,058 2,425 1,100 - - - - 5909 General Gov't Transfer 1,000 1,202 1,293 1,300 - - - - 5913 Public Safety Contra Expense (61,500) (68,200) (69,200) - (75,000) - (75,000) (121,000) CFD 1992-1 ($100,000)
CFD 2004-1 Animal ($21,000)
Total Interfund Transfers (58,201) (65,436) (64,933) 2,949 (75,000) - (75,000) (121,000) Total Department Expenditures $ 111,628 $ 105,056 $ 95,803 $ 164,891 $ 103,262 $ 103,106 $ 101,093 $ 54,973 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 111,354 111,769 105,473 FY 2021-22 123,000 76,380 123,000 123,000 Capital Outlay - - - - - - - -
Debt & Contingencies 58,475 58,723 55,263 - 55,262 - 53,093 52,973 Transfers (58,201) (65,436) (64,933) 2,949 (75,000) - (75,000) (121,000) Total $ 111,628 $ 105,056 $ 95,803 $ 2,949 $ 103,262 $ 76,380 $ 101,093 $ 54,973 46 City of Live Oak
General Fund 10
Department Expenditures 1015 - Community Development
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 62,553 $ 89,695 $ 140,150 137,664 $ 60,929 $ 72,072 $ 75,000 $ 34,216 5010 Technology Allowance - 248 293 248 225 - 270
5011 Car Allowance 55 905 1,073 908 - 825 - 930
5012 Bi-lingual Pay 75 357 943 981 375 - 150
5013 Social Security 4,753 6,180 7,897 8,709 3,778 4,279 5,000 2,121 5015 Medicare 1,111 1,445 1,914 2,084 883 1,035 1,000 496 5017 Unemployment Insurance 434 608 759 760 282 167 500 91 5019 Workers Compensation 4,116 4,230 4,401 5,057 2,590 5,659 6,000 1,454 5021 CalPERS City employer rate 9,226 11,276 14,176 14,825 8,548 6,073 10,000 3,522 5023 CalPERS Employee rate paid by City 5,479 5,531 5,516 5,501 4,874 2,242 5,000 865 5025 Health Insurance 9,285 14,110 19,140 19,280 8,863 12,958 12,000 8,818 5027 Dental Insurance 662 654 901 953 276 473 500 384
5029 Vision Insurance 128 153 195 219 61 105 100 78
5031 Life Insurance 155 192 261 263 108 72 100 45
Total Salaries & Benefits 98,032 135,584 197,617 197,452 91,192 106,560 115,200 53,440 5303 Operating Supplies 83 5 97 - - - - -
5317 Maint & Service Contracts 1,318 1,558 1,739 2,625 1,600 118 500 1,600 5319 Small Tools and Equipment - - - - - 228 500 500
5323 Communications 375 983 854 765 2,500 456 500 500
5325 Advertising 3,439 2,257 1,689 1,097 1,000 738 1,000 1,000 5329 Printing & Copying - 567 919 1,005 2,500 826 1,000 1,000 5333 Dues & Subscriptions - - 2,328 - 3,000 - - -
5335 Professional Development 56 - - - - - - -
5341 Professional Services 80,324 76,195 94,538 77,399 80,000 122,229 145,000 80,000 General planning services -
5343 Liability Insurance 5,079 3,957 5,246 6,757 - - - - 5349 Fidelity Insurance 76 80 84 88 - - - -
5353 Special Dept Expense - 61 34 185 100 115 120 200
Total Services and Supplies 90,750 85,663 107,528 89,921 90,700 124,710 148,620 84,800 5903 Legal Cost Transfer 1,840 2,310 2,400 2,400 - - - - 5905 Finance Cost Transfer 3,499 4,943 5,099 5,098 - - - - 5909 General Government Transfer 2,401 5,699 5,758 5,799 - - - - Total Interfund Transfers 7,740 12,952 13,257 13,297 - - - - Total Department Expenditures $ 196,522 $ 234,199 $ 318,403 $ 300,670 $ 181,892 $ 231,270 $ 263,820 $ 138,240 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ 98,032 $ 135,584 $ 197,617 $ 197,452 $ 91,192 $ 106,560 $ 115,200 $ 53,440 Services & Supplies 90,750 85,663 107,528 89,921 90,700 124,710 148,620 84,800 Capital Outlay - - - 6,757 - - - -
Debt & Contingencies - - - - - - - -
Transfers 7,740 12,952 13,257 13,297 - - - -
Total $ 196,522 $ 234,199 $ 318,403 $ 307,427 $ 181,892 $ 231,270 $ 263,820 $ 138,240 47 City of Live Oak
General Fund 10
Departmental Expenditures 1020 - Building & Safety
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 99,677 $ 101,799 $ 57,470 38,272 $ 105,587 $ 16,377 $ 105,587 $ 233,293 5005 Salaries Extra Help - - 14,090 12,846 15,000 - 15,000 - 5011 Car Allowance - - - - - - - -
5012 Bilingual Pay - - 245 306 - - - -
5013 Social Security 6,492 6,488 4,310 3,281 6,546 1,003 6,546 14,465 5015 Medicare 1,518 1,517 1,008 767 1,531 235 1,531 3,383 5017 Unemployment Insurance 543 543 304 304 586 - 586 1,092 5019 Workers Compensation 5,937 6,102 6,348 7,295 4,487 8,164 4,487 9,915 5021 CalPERS City employer rate 13,082 14,151 7,033 6,024 10,040 1,475 10,040 17,916 5023 CalPERS Employee rate paid by City 8,584 8,613 3,392 2,569 2,625 841 2,625 - 5025 Health Insurance 17,998 19,711 8,611 5,523 40,226 1,361 40,226 115,122 5027 Dental Insurance 882 858 293 254 1,571 25 1,571 4,347 5029 Vision Insurance 190 190 67 56 322 5 322 939
5031 Life Insurance 208 208 123 99 224 9 224 540
Total Salaries & Benefits 155,111 160,180 103,296 77,596 188,745 29,495 188,745 401,012 5303 Operating Supplies 616 645 837 635 3,100 1,732 2,000 2,000 New code change materials (every 3 years) -
5307 Fuel 959 835 179 348 1,000 97 1,000 1,000
5309 Safety Items 365 - 224 49 500 - 500 5,000
5315 Repair & Maintenance Vehicles 2,879 258 732 59 800 84 800 800 5317 Maint & Service Contracts 3,593 2,940 7,516 1,611 6,500 23,156 25,000 6,500 5319 Small Tools and Equipment - - 327 136 300 - - -
5323 Communications 2,279 2,363 672 719 - 358 500 300
5325 Advertising - - - 280 - 2,615 3,000 -
5331 Travel, Lodging & Meals 4,722 1,236 259 - 3,500 - - 3,500 5333 Dues & Subscriptions 959 510 359 760 1,200 266 500 1,200 5335 Professional Development 1,176 2,026 2,373 993 2,800 232 500 2,800 5341 Professional Services 1,406 2,144 38,369 72,630 42,000 128,601 125,000 40,000 5342 Code Enforcement Expense - - 31 - - - - -
5343 Liability Insurance 5,519 5,416 5,704 7,376 - - - - 5347 Vehicle Insurance - - - - - - - -
5349 Fidelity Insurance 57 60 63 66 - - - -
5353 Special Departmental Expense - (1,065) 1,007 651 500 826 1,000 - 5703 Vehicle - - 24,075 - - - - -
Total Services and Supplies 24,530 17,368 82,725 86,313 62,200 157,967 159,800 63,100 5903 Legal Cost Transfer 1,600 1,298 1,400 1,399 - - - - 5905 Finance Cost Transfer 3,000 2,824 2,902 2,901 - - - - 5909 General Government Transfer 2,100 3,199 3,277 3,300 - - - - Total Interfund Transfers 6,700 7,321 7,579 7,600 - - - - Total Department Expenditures $ 186,341 $ 184,869 $ 193,600 $ 171,509 $ 250,945 $ 187,462 $ 348,545 $ 464,112 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ 155,111 $ 160,180 $ 103,296 $ 77,596 $ 188,745 $ 29,495 $ 188,745 $ 401,012 Services & Supplies 24,530 17,368 58,651 86,313 62,200 157,967 159,800 63,100 Capital Outlay - - 24,075 - - - - -
Debt & Contingencies - - - - - - - -
Transfers 6,700 7,321 7,579 7,600 - - - -
Total $ 186,341 $ 184,869 $ 193,600 $ 171,509 $ 250,945 $ 187,462 $ 348,545 $ 464,112 48 City of Live Oak
General Fund 10
Departmental Expenditures 1025 - Engineering
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5311 Repairs & Maintenance $ - $ 7,997 $ 3,932 3,923 $ - $ - $ - $ - 5323 Communications 374 382 383 476 - 332 500 500
5340 Professional Srvc-Fee Related 4,826 4,061 3,922 - 4,000 - - - 5341 Professional Services 33,156 10,668 25,988 32,454 26,000 16,038 25,000 25,000 5353 Special Dept Expense 1,203 569 919 920 1,000 826 1,000 1,000 Total Services and Supplies 39,559 23,677 35,143 37,773 31,000 17,196 26,500 26,500 5903 Legal Cost Transfer 80 288 300 299 - - - -
5905 Finance Cost Transfer 100 710 800 803 - - - -
5909 General Government Transfer 100 800 845 851 - - - - Total Interfund Transfers 280 1,798 1,945 1,953 - - - - Total Department Expenditures $ 39,839 $ 25,475 $ 37,088 $ 39,726 $ 31,000 $ 17,196 $ 26,500 $ 26,500 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 39,559 23,677 35,143 37,773 31,000 17,196 26,500 26,500 Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers 280 1,798 1,945 1,953 - - - `
Total $ 39,839 $ 25,475 $ 37,088 $ 39,726 $ 31,000 $ 17,196 $ 26,500 $ 26,500 49 City of Live Oak
General Fund 10
Departmental Expenditures 1030 - Parks
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 75,307 $ 145,424 $ 149,274 143,359 $ 84,752 $ 162,638 $ 180,000 $ 192,049 5005 Salaries Extra Help 9,966 12,035 10,166 11,645 38,400 14,525 15,000 15,000 5007 Overtime 2,101 2,702 1,670 4,262 - 2,779 3,000 3,000 5009 Certificate Pay - - - - - - - -
5011 Car Allowance 2,718 2,450 1,300 1,100 1,230 1,000 1,230 1,230 5012 Bilingual Pay 1,000 1,000 2,438 2,063 2,250 1,875 2,250 2,250 5013 Social Security 5,608 9,677 9,081 9,852 5,254 10,663 12,800 11,908 5015 Medicare 1,312 2,263 2,124 2,304 1,229 2,494 2,500 2,785 5017 Unemployment Insurance 1,190 1,700 1,245 1,550 651 1,507 3,000 910 5019 Workers Compensation 5,725 5,885 6,122 7,036 9,357 7,874 10,000 14,663 5021 CalPERS City employer rate 5,391 13,143 13,836 14,875 6,331 14,065 13,000 19,005 5023 CalPERS Employee rate paid by City - - - - - 37 37 - 5025 Health Insurance 32,751 50,468 52,200 47,931 53,972 49,541 58,000 79,804 5027 Dental Insurance 1,391 2,404 2,182 2,359 2,135 1,815 2,135 2,980 5029 Vision Insurance 310 495 514 581 434 433 500 648
5031 Life Insurance 296 404 350 396 249 303 500 450
Total Salaries & Benefits 145,066 250,050 252,502 249,313 206,244 271,549 303,952 346,682 5303 Operating Supplies 10,452 10,135 8,482 13,314 13,000 8,292 8,500 13,000 5305 Chemicals (pesticides, etc) 2,446 2,340 3,059 561 3,000 871 3,000 3,000 5307 Fuel 7,631 8,620 7,335 9,687 11,000 7,407 11,000 11,000 5309 Safety Items 2,509 2,492 2,636 2,733 2,500 2,845 2,800 2,800 5311 Repair & Maintenance 10,563 24,334 21,508 38,769 25,000 17,923 25,000 10,000 5313 Repair & Maint Buildings 4,046 1,969 7,094 4,860 - 1,335 5,000 5,000 5315 Repair & Maint Vehicles 5,223 12,090 6,588 6,248 - 8,344 10,000 5,000 5316 Tree Trimming - - - - 12,000 - - 12,000
5317 Maint & Service Contracts - 248 322 1,404 - 252 500 500 5319 Small Tools and Equip. 7,751 6,123 3,231 5,645 7,500 492 1,000 1,000 5321 Rents & Leases - - - 49 - -
5323 Communications 4,288 2,922 4,058 2,983 4,000 1,496 2,000 2,000 5325 Advertising 733 - - - - -
5331 Travel, Lodging & Meals 2,994 4,715 - 2,886 5,200 2,481 3,000 3,000 5335 Professional Development 1,415 3,589 1,801 2,673 3,500 901 1,500 2,000 5337 Licenses & Permits 172 327 1,503 1,573 1,500 1,452 1,500 2,000 5339 Utilities 30,572 4,582 421 13,043 10,000 10,051 12,000 12,000 5341 Professional Services 6,465 5,795 5,907 4,997 6,000 9,952 6,000 6,000 5343 Liability Insurance 4,911 4,561 5,075 6,559 - - -
5345 Property & Other Insurance 3,395 4,562 4,556 6,880 - - - 5349 Fidelity Insurance 48 50 52 55 - - -
5353 Special Dept Expense 8,225 621 548 1,061 1,500 5,466 6,000 10,000 5371 Youth Soccer - - - 264 - 704 1,000 -
Total Services/Supplies 113,839 100,075 84,175 126,244 105,700 80,264 99,800 100,300 5703 Vehicles & Heavy Equipment - - 15,696 16,673 43,000 3,002 3,002 - 5703 Capital Outlay & Equipment - - - - 20,000 - 20,000 7,000 5 benches and bbq's
Total Capital Outlay - - 15,696 16,673 63,000 3,002 23,002 7,000 5903 Legal Cost Transfer 1,199 2,600 2,699 964 - - - -
5905 Finance Cost Transfer 2,201 5,646 5,800 7,536 - - - - 5909 General Govt Transfer 1,499 6,501 6,750 6,800 - - - - 5912 Parks Contra - Transfer (63,500) (58,600) (58,600) - (99,000) - (99,000) (99,000) Total Interfund Transfers (58,601) (43,853) (43,351) 15,300 (99,000) - (99,000) (99,000) Total Department Expenditures $ 200,304 $ 306,272 $ 309,022 $ 407,530 $ 275,944 $ 354,815 $ 327,754 $ 354,982 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ 145,066 $ 250,050 $ 252,502 $ 249,313 $ 206,244 $ 271,549 $ 303,952 $ 346,682 Services & Supplies 113,839 100,075 84,175 126,244 105,700 80,264 99,800 100,300 Capital Outlay - - 15,696 16,673 63,000 3,002 23,002 7,000 Debt & Contingencies - - - - - - - -
Transfers (58,601) (43,853) (43,351) 15,300 (99,000) - (99,000) (99,000) Total $ 200,304 $ 306,272 $ 309,022 $ 407,530 $ 275,944 $ 354,815 $ 327,754 $ 354,982 50 City of Live Oak
General Fund 10
Department Expenditures 1032 - Facility Maintenance
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 10,338 $ 7,234 $ 4,023 4,483 $ - $ 5,949 $ 6,000 $ 8,486 5005 Salaries Extra Help 408 3,460 2,764 - - - - -
5007 Overtime 30 - - 96 - - - -
5011 Car Allowance 166 196 111 29 - 38 50 30
5012 Bilingual Pay 31 44 81 69 - 90 100 75
5013 Social Security 713 671 399 269 - 334 400 526
5015 Medicare 167 157 94 63 - 78 100 123
5017 Unemployment Insurance 478 490 128 54 - 67 100 55
5019 Workers Compensation 60 62 65 74 - 83 100 361
5021 CalPERS City employer rate 92 83 205 357 - 434 600 866 5023 CalPERS Employee rate paid by City - - - - - - - - 5025 Health Insurance 962 889 1,694 2,185 - 3,490 4,500 5,313 5027 Dental Insurance 40 36 67 107 - 112 200 186
5029 Vision Insurance 7 6 11 22 - 23 100 35
5031 Life Insurance 7 5 11 20 - 18 100 27
Total Salaries & Benefits 13,499 13,333 9,653 7,828 - 10,716 12,350 16,083 5303 Operating Supplies 437 667 27 584 525 2,179 1,500 1,500 5309 Safety Items 144 318 253 390 2,625 588 1,000 1,000 Small Tools & Equipment 4,000
Buffing machine
5313 Repair & Maint Buildings 38,466 48,057 19,202 15,026 47,250 24,054 30,000 77,250 Fire stations HVAC ($30,000)
City Hall
Boy Scount Buildings
Community Center
5323 Communications 6,982 9,361 8,945 7,626 - 6,637 7,000 6,000 5337 Licenses & Permits 2,084 1,862 734 537 2,205 497 500 600 5339 Utilities 35,550 27,190 23,442 27,231 23,000 28,519 30,000 30,000 5345 Property & Equip Insurance 3,535 3,489 5,280 5,078 - - - 5349 Fidelity Insurance - 70 73 77 - - -
Total Services and Supplies 87,198 91,014 57,956 56,549 75,605 62,474 70,000 120,350 5705 Furniture/Equipment 1,097 - - 3,409 - - - -
Total Capital Outlay 1,097 - - 3,409 - - - -
Total Department Expenditures $ 101,794 $ 104,347 $ 67,609 $ 67,786 $ 75,605 $ 73,190 $ 82,350 $ 136,433 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ 13,499 $ 13,333 $ 9,653 $ 7,828 $ - $ 10,716 $ 12,350 $ 16,083 Services & Supplies 87,198 91,014 57,956 56,549 75,605 62,474 70,000 120,350 Capital Outlay 1,097 - - 3,409 - - - -
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ 101,794 $ 104,347 $ 67,609 $ 67,786 $ 75,605 $ 73,190 $ 82,350 $ 136,433 51 City of Live Oak
General Fund 10
Departmental Expenditures 1035 - Recreation
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 86,137 $ 97,672 $ 113,130 115,863 $ 124,557 $ 118,802 $ 124,557 $ 127,699 5005 Salaries Extra Help 55,413 41,109 13,604 25,187 65,240 54,670 65,604 54,217 5007 Overtime 521 601 857 1,909 - 1,667 2,000 2,000
5011 Car Allowance 2,183 1,955 1,962 1,709 1,950 1,650 1,950 900 5012 Bilingual Pay 963 1,888 2,113 1,788 1,515 1,680 1,515 1,650 5013 Social Security 9,196 8,439 6,933 8,876 7,722 10,387 7,722 7,918 5015 Medicare 2,150 1,974 1,621 2,076 1,806 2,429 1,806 1,852 5017 Unemployment Insurance 4,098 3,040 1,206 2,505 890 3,595 890 692 5019 Workers Compensation 3,673 3,775 3,927 4,513 12,804 5,050 12,804 7,536 5021 CalPERS City employer rate 7,461 8,556 10,232 11,370 12,106 10,557 12,106 13,601 5023 CalPERS Employee rate paid by City 2,308 2,504 2,703 2,980 2,918 2,577 2,918 3,256 5025 Health Insurance 39,716 46,332 51,965 47,781 72,244 48,775 72,244 70,970 5027 Dental Insurance 2,255 2,416 2,261 2,441 2,825 1,799 2,825 2,691 5029 Vision Insurance 487 515 527 593 565 424 565 572
5031 Life Insurance 314 311 314 355 340 252 340 342
Total Salaries & Benefits 216,875 221,087 213,356 229,946 307,482 264,314 309,846 295,896 5309 Safety Items - 85 100 100
5323 Communications - 601 580 526 - 898 1,000 700
5335 Professional Development - - 150 97 150 - - 150
5341 Professional Services - 734 - 384 500 25 100 500
5343 Liability Insurance 3,471 4,164 3,590 4,661 - - - - 5349 Fidelity Insurance 38 40 42 44 - - - -
5351 Community Promotion 11,317 8,485 4,383 9,853 15,000 9,504 9,504 20,000 New event
Holiday celebration ($8,000)
Live Oak Festival ($7,000)
5353 Special Dept Expense 7 787 742 15 1,500 613 613 1,500 535X Snack Bar - - - - - - - 4,500
Youth Programs
5357 Basketball 2,548 3,202 851 2,951 4,000 4,630 5,000 4,000 5365 Swimming 800 200 - 49 1,000 - 500 1,000
5367 Tennis - 58 - 1,205 200 - 500 500
5369 Wrestling 2,389 4,723 - - 3,000 2,982 3,000 3,000
5371 Youth Soccer 14,400 13,867 9,505 14,351 14,000 14,754 15,000 15,000 5380 Skating - - - - 500 500 500
5366 Flag Football - - - - 3,000 3,000 300
5399 Other Youth Programs 1,607 1,450 1,836 1,327 2,300 2,300 2,300 Adult Programs
5361 Football - - - - - 395 500 500
5362 Basketball 291 3,106 - - 3,000 - -
5364 Adult Aerobics/Zumba - - - - 500 - -
5372 Adult Soccer 8,279 4,964 - - 4,000 - - 5,600
Total Services/Supplies 45,147 46,381 21,679 35,463 52,650 33,886 41,617 60,150 5703 Capital Outlay - - - - - - - 36,000
*Truck
5705 Capital Equipment - 7,578 - - - - -
Total Capital Outlay - 7,578 - - - - - 36,000
5903 Legal Cost Transfer 1,359 2,238 2,300 2,301 - - - - 5905 Finance Cost Transfer 2,598 4,854 4,900 4,898 - - - - 5909 General Govt Transfer 1,800 5,499 5,559 5,600 - - - - 5912 Recreation Contra - Transfer (20,000) (20,000) (15,100) - (20,000) - (20,000) (20,000) Total Interfund Transfers (14,243) (7,409) (2,341) 12,799 (20,000) - (20,000) (20,000) Total Department Expenditures $ 247,779 $ 267,637 $ 232,693 $ 278,208 $ 340,132 $ 298,200 $ 331,463 $ 372,046 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ 216,875 $ 221,087 $ 213,356 $ 229,946 $ 307,482 $ 264,314 $ 309,846 $ 295,896 Services & Supplies 45,147 46,381 21,679 35,463 52,650 33,886 41,617 60,150 Capital Outlay - 7,578 - - - - - 36,000
Debt & Contingencies - - - - - - - -
Transfers (14,243) (7,409) (2,341) 12,799 (20,000) - (20,000) (20,000) Total $ 247,779 $ 267,637 $ 232,693 $ 278,208 $ 340,132 $ 298,200 $ 331,463 $ 372,046 52 City of Live Oak
General Fund 10
Departmental Expenditures 1040 - Pool
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 20,470 $ 24,124 $ 26,860 26,338 $ 28,255 $ 26,716 $ 28,255 $ 52,181 5005 Salaries Life Guards 21,904 22,022 12,161 22,480 65,240 33,125 65,240 54,217 5007 Overtime 122 100 154 286 - 329 - -
5009 Certificate Pay - - - - -
5011 Car Allowance 588 600 650 550 630 500 630 1,230
5012 Bilingual Pay 225 450 488 413 450 375 450 750
5013 Social Security 2,946 2,831 1,503 3,791 1,752 3,653 1,752 3,235 5015 Medicare 689 662 352 887 410 854 410 757
5017 Unemployment Insurance 1,817 1,543 173 2,322 174 2,105 174 218 5019 Workers Compensation 4,327 4,447 4,627 5,317 7,058 5,950 7,058 3,823 5021 CalPERS City employer rate 1,701 1,976 2,292 2,445 2,510 2,256 2,510 4,569 5023 CalPERS Employee rate paid by City 385 417 451 497 486 429 486 543 5025 Health Insurance 8,250 10,717 11,716 10,142 14,577 9,444 14,577 20,915 5027 Dental Insurance 449 483 471 494 569 351 569 869
5029 Vision Insurance 96 113 112 122 116 84 116 188
5031 Life Insurance 66 68 65 70 66 48 66 108
Total Salaries & Benefits 64,035 70,553 62,074 76,154 122,293 86,219 122,293 143,603 5303 Operating Supplies 296 277 863 471 1,500 1,090 1,500 1,800 5305 Chemicals 14,033 10,385 13,869 14,837 17,000 16,333 17,000 20,400 5309 Safety Items 1,787 339 1,353 1,402 1,500 399 1,500 1,800 5311 Repair & Maintenance 453 976 20 13,993 3,000 2,100 3,000 3,600 5319 Small Tools and Equipment 3,245 - 1,107 1,502 1,200 - - 5323 Communications 248 341 375 358 - 327 500 1,000
5337 Licenses & Permits 784 784 784 910 900 - - 900
5341 Professional Services 2,445 - - - -
5343 Liability Insurance 3,019 3,442 3,122 4,049 - - -
5345 Property & Equip Insurance 1,132 1,521 1,519 2,293 - - - 5349 Fidelity Insurance 28 30 31 33 - - -
5353 Special Dept Expense 2,940 - 1,415 988 1,000 - 1,000 1,000 Total Services and Supplies 30,410 18,095 24,457 40,836 26,100 20,249 24,500 30,500 5903 Legal Cost Transfer 958 866 900 900 - - - -
5905 Finance Cost Transfer 1,799 1,941 2,101 2,100 - - - - 5909 General Government Transfer 1,201 2,202 2,283 2,299 - - - - 5912 Pool Contra - Transfer (20,000) (20,000) (24,900) - (46,000) - (46,000) (46,000) Total Interfund Transfers (16,042) (14,991) (19,616) 5,299 (46,000) - (46,000) (46,000) Total Department Expenditures $ 78,403 $ 73,657 $ 66,916 $ 122,289 $ 102,393 $ 106,468 $ 100,793 $ 128,103 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ 64,035 $ 70,553 $ 62,074 $ 76,154 $ 122,293 $ 86,219 $ 122,293 $ 143,603 Services & Supplies 30,410 18,095 24,457 40,836 26,100 20,249 24,500 30,500 Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers (16,042) (14,991) (19,616) 5,299 (46,000) - (46,000) (46,000) Total $ 78,403 $ 73,657 $ 66,916 $ 122,289 $ 102,393 $ 106,468 $ 100,793 $ 128,103 53 City of Live Oak
Fund 12
Department 1200 - Water Enterprise
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4169 Water Usage Charges $ 873,133 $ 873,379 $ 940,336 $ 798,235 $ 920,000 $ 681,901 $ 920,000 $ 925,000 4405 Penalty Charges 6,453 4,434 75 - - 6,523 6,000 7,000 4404 Services Miscellaneous - 1,913 (221) 975 - 314 315 350 4401 Interest Earnings 1,975 350 - (44,294) - 6,839 6,900 69,000 4601 Federal Grants - - - 123,864 - (35,003) (35,000) - 4172 Contributed Capital Grants 577,087 1,417,165 1,210,749 - - - - - TOTAL FUND REVENUES $ 1,458,648 $ 2,297,241 $ 2,150,939 $ 878,780 $ 920,000 $ 660,574 $ 898,215 $ 1,001,350 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5001 Salaries Elected $ 1,951 $ 2,182 $ 2,321 $ 1,751 $ 2,970 $ 2,144 $ 2,970 $ - 5003 Salaries Permanent 184,043 292,850 331,287 340,085 342,368 364,710 342,368 468,095 5005 Salaries Extra Help 22,091 23,232 10,110 7,987 - 11,459 - - 5006 Outsourced Personnel 22,512 - - - -
5007 Overtime 3,241 4,509 2,412 4,479 - 4,017 -
5010 Technology Allowance - 247 293 248 270 225 270 270 5011 Car Allowance 1,095 1,689 2,001 1,793 1,950 1,738 1,950 2,340 5012 Bilingual Pay - 3,687 4,494 4,019 4,125 3,782 4,125 3,225 5013 Social Security 12,633 19,067 19,608 21,212 21,881 23,029 21,881 29,022 5015 Medicare 2,954 4,459 4,653 5,009 5,117 5,421 5,117 6,787 5017 Unemployment Insurance 2,610 2,854 3,361 3,061 2,344 3,083 2,344 2,293 5019 Workers Compensation 11,843 12,173 12,665 14,554 21,447 16,286 21,447 29,192 5020 CalPERS Unfunded Liability 38,323 26,114 28,665 20,839 31,400 12,064 31,400 - $157,000 (20%)
5021 CalPERS City employer rate 16,449 27,851 31,880 35,419 40,364 35,726 40,364 55,067 5022 Noncash pension expense GASB 68 41,292 (39,584) 11,384 17,686 - - - - 5023 CalPERS Employee rate paid by City 5,885 6,069 6,217 6,709 6,879 6,124 6,879 8,808 5024 OPEB ARC Expense 187 197 (34) (630) - - - -
5025 Health Insurance 49,194 68,014 81,055 80,038 128,380 88,623 128,380 134,877 5027 Dental Insurance 3,706 3,901 4,254 4,552 5,168 4,048 5,168 6,662 5029 Vision Insurance 734 886 962 1,101 1,053 960 1,053 1,423 5031 Life Insurance 682 818 932 1,031 979 806 979 1,206 Total Salaries & Benefits 421,425 461,215 558,521 570,943 616,695 584,245 616,695 749,267 5301 Office Supplies 2,579 2,012 1,431 3,104 2,000 2,265 2,000 2,000 5303 Operating Supplies 3,611 3,374 2,363 3,023 2,500 4,909 2,500 2,500 5305 Chemicals 25,245 39,446 47,312 68,090 63,000 55,239 63,000 63,000 5307 Fuel 3,429 2,925 1,252 2,079 3,000 1,043 3,000 3,000 5309 Safety Items 1,118 753 1,249 578 800 1,008 800 800 5311 Repair & Maintenance 29,952 32,246 60,142 62,438 35,000 26,346 35,000 35,000 5312 Repair Distribution System - 182 9,667 950 - 875 1,000 - 5313 Repair & Maint Buildings 54 - - - - 384 500 -
5315 Repair & Maint Vehicles 3,841 4,248 3,724 3,948 - 51,339 55,000 - 5317 Maint & Service Contracts 16,058 8,688 10,764 11,560 18,000 22,867 25,000 18,000 5319 Small Tools and Equip 3,238 1,912 5,997 3,643 3,500 536 3,500 3,500 5321 Rents & Leases 8,450 5,337 6,683 1,049 6,000 4,293 6,000 6,000 5323 Communications 1,828 4,198 3,682 3,626 4,200 3,942 4,200 4,200 5325 Advertising - - - 483 - - - -
Tree Trimming - - - - - - - 10,000
5327 Postage 6,103 4,761 7,638 8,086 7,700 6,456 7,700 7,700 5329 Printing & Copying 3,759 3,768 3,922 6,443 4,700 4,510 4,700 4,700 5331 Travel, Lodging & Meals 200 969 - - - - -
5333 Dues & Subscriptions 4,049 - 854 695 1,000 2,716 3,000 3,000 5335 Professional Dev 759 6,023 845 1,016 4,000 498 2,000 2,000 5337 Licenses & Permits 13,125 15,765 17,965 19,819 20,000 14,296 20,000 20,000 5339 Utilities 161,652 190,532 198,257 280,723 255,000 203,271 255,000 255,000 Power
5341 Professional Services 182,474 103,124 155,066 108,134 100,000 84,706 100,000 100,000 Well 7 & SCADA backwash control programming ($3,000)
PLC Programming
Accounting services
SCADA Services
Information Technology Services (12.5%)
5343 Liability Insurance 15,397 12,810 15,907 20,509 21,000 28,359 30,000 32,000 5345 Property & Other Insur 11,709 15,471 15,106 23,424 23,400 26,435 27,000 29,000 5349 Fidelity Insurance 199 210 220 231 231 243 250 300 5353 Special Dept Expense 175 175 160 220 500 500 500
Total Services/Supplies 499,004 458,929 570,207 633,871 575,531 546,536 651,650 602,200 5501 Principal 40,000 - - - 40,000 - 40,000 40,000
5503 Interest 44,200 21,253 40,800 39,249 38,250 - 38,250 36,000 Total Debt Service 84,200 21,253 40,800 39,249 78,250 - 78,250 76,000 54 City of Live Oak
Fund 12
Department 1200 - Water Enterprise
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5703 Equipment - 775 19,151 20,854 35,000 35,000 57,700 PLCS ($2,000)
Rolling Door - Chem Building - Well 3 ($10,000)
2 Sheds (Well 4 & pump station, $8,000)
CPUs at wells 3, 4 & BPS ($20,000)
Well site radios ($20,000)
Backwash control panels ($6,700)
Security system with cameras
5703 Vehicles - - - - 47,500 - 47,500 -
Utility Truck
Backhoe (Streets, Water, Sewer, Parks)
5705 Grant Funded Projects 577,087 - - - 200,000 26,373 30,000 200,000 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 20,854 282,500 26,373 112,500 257,700 5901 Interfund Transfer - - 21,250
5903 Legal Cost Transfer 7,760 5,919 6,000 5,001 5,000 - 5,000 5,000 5905 Finance Cost Transfer 14,897 12,971 13,001 18,000 18,000 - 18,000 18,000 5909 General Govt Transfer 10,101 14,899 14,892 11,000 11,000 - 11,000 11,000 5911 Engineering Transfer 1,200 3,170 5,615 3,200 3,200 - 3,200 3,200 Total Interfund Transfers 33,958 36,959 60,758 37,201 37,200 - 37,200 37,200 TOTAL FUND EXPENDITURES $ 1,615,674 $ 979,131 $ 1,249,436 $ 1,302,118 $ 1,590,176 $ 1,157,154 $ 1,496,295 $ 1,722,367 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ 421,425 $ 461,215 $ 558,521 $ 570,943 $ 616,695 $ 584,245 $ 616,695 $ 749,267 Services & Supplies 499,004 458,929 570,207 633,871 575,531 546,536 651,650 602,200 Capital Outlay 577,087 775 19,151 20,854 282,500 26,373 112,500 257,700 Debt & Contingencies 84,200 21,253 40,800 39,249 78,250 - 78,250 76,000 Transfers 33,958 36,959 60,758 37,201 37,200 - 37,200 37,200 Total $ 1,615,674 $ 979,131 $ 1,249,436 $ 1,302,118 $ 1,590,176 $ 1,157,154 $ 1,496,295 $ 1,722,367 55 City of Live Oak
Fund 13
Department 1300 - Sewer Enterprise Operations
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4401 Sewer Usage Charges $ 2,272,082 $ 2,318,010 $ 2,378,200 $ 2,436,477 $ 2,500,000 $ 1,845,263 $ 2,500,000 $ 2,500,000 4405 Penalty Charges 17,706 10,289 215 - 10,000 29,083 35,000 10,000 4169 Interest Earnings 59,014 52,994 14,051 8,559 - 11,948 - 30,000 4170 Unrealized gains (losses) 9,082 7,845 (12,231) (28,207) - - - 4301 Interfund Transfer - - 21,250 - - - - -
4601 Federal Grants ("P" Street Lift Station) - - - - 900,000 - - 900,000 4601 State Grants (Sewer Plant Solar Project ) - - - - 1,680,000 - - 1,680,000 TOTAL FUND REVENUES $ 2,357,884 $ 2,389,138 $ 2,401,485 $ 2,416,829 $ 5,090,000 $ 1,886,294 $ 2,535,000 $ 5,120,000 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5001 Salaries Elected $ 1,951 $ 2,164 $ 2,321 $ 1,751 $ 2,970 $ 2,144 $ 2,970 $ - 5003 Salaries Permanent 265,955 398,668 437,869 465,422 622,814 480,112 622,814 581,032 5005 Salaries Extra Help 26,133 26,966 10,092 7,987 18,263 11,459 18,263 - 50XX Opearator in Training Program - 48,000 48,000 -
5006 Outsourced Personnel 33,768 - 121,500 78,780 - - - - 5007 Overtime 2,803 4,039 2,251 4,739 - 3,778 - 4,000
5009 Certificate Pay - - - - -
5010 Technology Allowance - 495 585 495 540 450 540 540 5011 Car Allowance 4,279 5,960 6,745 6,001 6,315 5,850 6,315 5,910 5012 Bilingual Pay 1,925 3,818 4,700 4,150 4,125 3,997 4,125 3,600 5013 Social Security 18,118 25,577 26,054 28,925 38,798 30,157 38,798 36,024 5015 Medicare 4,238 5,982 6,227 6,859 9,073 7,122 9,073 8,425 5017 Unemployment Insurance 2,918 3,244 3,541 3,493 3,754 3,467 3,754 2,621 5019 Workers Compensation 57,395 58,995 61,375 70,531 39,651 78,924 39,651 35,661 5020 CalPERS Unfunded Liability 61,317 69,639 76,441 38,899 47,100 32,173 47,100 45,200 $150,806 (30%)
5021 CalPERS City employer rate 26,946 40,428 45,834 50,536 70,754 50,080 70,754 71,544 5023 CalPERS Employee rate paid by City 12,832 13,057 13,230 14,312 14,843 13,030 14,843 15,454 5025 Health Insurance 60,043 80,994 97,511 94,715 218,554 110,131 218,554 164,623 5027 Dental Insurance 4,199 4,773 4,799 5,394 8,625 4,653 8,625 7,471 5029 Vision Insurance 818 1,001 1,058 1,264 1,762 1,063 1,762 1,577 5031 Life Insurance 815 985 1,068 1,216 1,519 940 1,519 1,368 Total Salaries & Benefits 586,453 746,785 923,203 885,469 1,157,460 839,530 1,157,460 985,050 5301 Office Supplies 2,898 2,226 1,854 3,079 2,800 2,510 2,800 2,800 5303 Operating Supplies 12,156 5,252 4,398 7,039 6,000 7,318 6,000 6,000 5305 Chemicals 1,982 10,469 13,751 23,786 15,000 20,453 18,000 20,000 5307 Fuel 9,597 13,503 10,403 14,139 16,000 11,690 16,000 16,000 5308 Inventory 2,584 13,769 10,124 13,442 15,000 - 15,000 15,000 5309 Safety Items 1,559 2,635 2,233 2,591 2,500 2,730 2,500 2,500 5311 Repair/Maint WWTP 86,753 90,737 123,077 199,080 325,000 219,427 325,000 250,000 In plant pump station update/grade ($5,000)
Oxidation ditch diffuser repair ($100,000)
Lagoon Cleanup ($10,000)
5312 Repairs/Maint Collection System 66,266 43,775 14,935 51,338 50,000 18,371 50,000 50,000 5313 Repair & Maint Buildings 393 66 73 7,146 15,000 2,362 15,000 15,000 5315 Repair & Maint Vehicles 4,826 2,240 22,281 25,362 25,000 5,022 25,000 25,000 5317 Maint & Service Contracts 34,044 26,291 11,564 11,716 50,000 22,867 50,000 50,000 5319 Small Tools and Equip 8,630 10,258 6,403 7,453 4,800 3,206 4,800 4,800 5321 Rents & Leases 10,084 11,671 11,321 5,940 12,500 8,590 12,500 12,500 5323 Communications 6,519 10,385 22,490 8,022 8,104 9,031 8,104 8,104 5325 Advertising 1,450 - 490 490 600 - 600 600
5327 Postage 6,122 4,673 8,021 8,092 7,500 6,446 7,500 7,500 5329 Printing & Copying 4,142 3,768 3,922 6,443 4,000 4,509 4,000 4,000 5333 Dues & Subscriptions 1,395 10 4,764 5,747 2,000 (1,590) 2,000 2,000 5335 Professional Dev 541 125 510 295 2,000 1,500 2,000 2,000 5337 Licenses & Permits 19,728 20,126 29,628 10,355 30,000 24,425 30,000 30,000 5338 Utilities - Sewage Plant 137,169 159,788 152,436 183,423 165,000 157,495 165,000 165,000 5339 Utilities 45,598 31,721 44,632 37,585 45,000 30,005 45,000 45,000 5341 Professional Services 487,382 232,977 257,635 233,488 215,000 316,837 350,000 350,000 Accounting services
ByPass Actuater Connection & Programming ($7K) for SCADA SCADA Services
Information Technology Services (12.5%)
5343 Liability Insurance 33,407 27,114 34,511 44,478 44,478 61,529 44,478 63,000 5345 Property & Other Insurance 38,177 50,294 48,909 76,196 76,196 85,558 76,196 86,000 5349 Fidelity Insurance 342 359 377 396 396 416 396 500 5353 Special Departmental Expense 280 280 280 - 500 103 500 500 5360 Sludge Removal 13,848 18,734 9,138 125 50,000 31,399 50,000 50,000 Move sludge to superfund site
5400 Bad Debt Expense - - (3,154) - - - - -
Total Services/Supplies 1,037,872 793,246 847,005 987,246 1,190,374 1,052,209 1,328,374 1,283,804 56 City of Live Oak
Fund 13
Department 1300 - Sewer Enterprise Operations
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5501 Principal - - - 202,852 - 202,852 202,852
5503 Interest 84,129 103,044 77,092 74,868 74,720 - 74,720 71,000 Total Debt Service 84,129 103,044 77,092 74,868 277,572 - 277,572 273,852 5701 Buildings & Structures - - - 70,000 30,154 70,000 60,000 Radios ($60,000)
5703 Vehicles - - - 67,500 - 67,500 -
5704 Equipment - - - 150,000 - 100,000 305,000
CPU ($100,000 from FY 23; $120,000 for FY 24)
Motor control equipment & mowing attachment ($10,000)
Collection System Video ($25,000)
MCC 31 Control Panel (originally in FY 22) ($110,000)
Fire alarm system (originally in FY 22) ($10,000)
Rehab #2 Aerator in Solid Basin ($10,000)
Bin for Sludge Press ($10,000)
Sewer Pump Replacement ($30,000)
5705 Capital Projects - - - (27,925) 3,730,000 11,469 11,500 5,730,000 Headworks Rehab ($2,000,000; offset by Grant
amount of $2,000,000)
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 - - - (27,925) 4,017,500 41,623 249,000 6,095,000 5901 Interfund Transfers - - - - 125,000 125,000 125,000 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 6,001 6,000 - 6,000 6,000 5905 Finance Cost Transfer 33,799 22,946 23,198 28,197 28,200 - 28,200 28,200 5909 General Govt Transfer 23,200 26,502 26,599 21,006 21,006 - 21,006 21,006 5911 Engineering Cost Transfer 2,900 5,698 10,709 11,701 11,700 - 11,700 11,700 Total Interfund Transfers 77,655 65,686 71,298 66,905 191,906 - 191,906 191,906 TOTAL FUND EXPENDITURES $ 1,786,109 $ 1,708,761 $ 1,918,598 $ 1,986,563 $ 6,834,812 $ 1,933,362 $ 3,204,312 $ 8,829,612 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ 586,453 $ 746,785 $ 923,203 $ 885,469 $ 1,157,460 $ 839,530 $ 1,157,460 $ 985,050 Services & Supplies 1,037,872 793,246 847,005 987,246 1,190,374 1,052,209 1,328,374 1,283,804 Capital Outlay - - - (27,925) 4,017,500 41,623 249,000 6,095,000 Debt & Contingencies 84,129 103,044 77,092 74,868 277,572 - 277,572 273,852 Transfers 77,655 65,686 71,298 66,905 191,906 - 191,906 191,906 Total $ 1,786,109 $ 1,708,761 $ 1,918,598 $ 1,986,563 $ 6,834,812 $ 1,933,362 $ 3,204,312 $ 8,829,612 57 City of Live Oak
Fund 14
Department 1400 Streets/Roads
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4157 Cal Trans Reimbursement $ 8,008 $ 6,673 $ 6,673 $ 8,008 $ 6,000 $ - $ 6,000 $ 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 (2,814) 1,000 2,211 1,000 1,000 4170 Unrealized gains / losses - - - (4,019) - 4,019 - - 4301 Interfund Transfer - 33,412 - - -
4500 2103 Gas Tax 26,537 53,332 93,759 66,971 53,000 34,362 80,636 93,088 4501 2105 Gas Tax 43,827 40,923 55,656 48,270 35,000 21,716 56,683 61,643 4503 2106 Gas Tax 31,205 28,539 42,683 32,397 23,000 14,614 36,622 39,461 4505 2107 Gas Tax 54,455 51,100 70,696 57,062 35,000 30,238 67,902 74,042 4507 2107.5 Gas Tax 2,000 2,000 4,000 452 - 1,548 2,000 2,000 4508 State Gas Tax Rehab - 43,115 155,711 199,590 165,000 84,548 203,739 232,222 4509 State Gas Tax Prior Yrs 165,689 111,278 - - - - - - 4601 Grant Proceeds 7,500 - - 963,000 - 963,000 -
(Pennington Rd West)
TOTAL FUND REVENUES $ 360,329 $ 399,720 $ 444,890 $ 405,917 $ 1,281,000 $ 193,256 $ 1,417,582 $ 509,456 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5003 Salaries Permanent $ 36,349 $ 98,161 $ 96,020 $ 93,514 $ 92,663 $ 106,190 $ 98,000 $ 146,393 5005 Salaries Extra Help 9,966 12,035 10,166 7,987 18,263 11,459 18,263 - 5006 Outsourced personnel 11,256 - - - -
5007 Overtime 1,543 2,625 1,768 3,691 3,060 - -
5011 Car Allowance 25 - - - - - 60
5012 Bilingual Pay 150 300 363 350 300 305 300 450
5013 Social Security 2,904 6,773 6,227 6,494 5,745 7,298 8,000 9,076 5015 Medicare 679 1,584 1,457 1,519 1,344 1,707 2,500 2,122 5017 Unemployment Insurance 836 1,270 1,009 1,099 543 1,062 1,500 655 5019 Workers Compensation 2,234 2,296 2,389 2,745 7,181 3,072 7,181 10,771 5019 CalPERS Unfunded Liability - 17,410 19,110 13,893 7,850 8,043 7,850 - 5021 CalPERS City employer rate 2,498 9,978 10,456 11,333 11,075 10,810 11,075 16,482 5023 CalPERS Employee rate paid by City 385 417 450 497 486 429 486 543 5025 Health Insurance 6,429 18,251 19,956 19,775 25,008 20,943 25,008 39,832 5027 Dental Insurance 531 1,201 926 994 957 869 957 1,709 5029 Vision Insurance 101 209 191 266 205 208 205 375
5031 Life Insurance 117 239 212 242 208 194 208 324
Total Salaries & Benefits 76,003 172,749 170,700 164,399 171,828 175,649 181,533 228,792 5301 Office Supplies 2,446 1,913 1,266 2,708 2,500 2,090 2,500 2,500 5303 Operating Supplies 3,200 1,388 2,091 1,915 2,500 1,549 2,500 2,500 5305 Chemicals - 256 341 - - - - -
5307 Fuel 801 230 623 3,065 3,000 2,093 3,000 3,000
5308 Signs 1,041 1,588 3,770 2,023 4,000 771 4,000 4,000 5309 Safety Items 2,126 1,815 3,044 3,627 2,450 2,426 2,450 2,450 5311 Repair & Maintenance 27,449 (7,952) 8,031 9,236 12,000 4,878 12,000 12,000 5315 Repair & Maint Vehicles 4,051 2,610 2,813 3,741 5,000 2,021 5,000 5,000 5317 Maintenance & Service Contract - - - 544 - - - -
5319 Small Tools and Equip 1,582 2,656 6,148 636 1,000 730 1,000 3,000 Viber Plate Tool for road repair ($2,000)
5321 Rents & Leases 180 647 1,664 1,786 750 1,481 750 750 5323 Communications 1,998 1,461 1,549 929 1,884 1,153 1,884 1,900 5329 Printing & Copying 696 243 154 - 1,200 236 500 1,200 5331 Travel, Lodging & Meals - 1,062 - - - -
5333 Dues & Subscriptions 815 961 1,309 1,554 1,500 1,678 2,000 1,500 5335 Professional Dev. - - 453 384 500 - - 500
5337 Licenses & Permits 1,171 - 1,107 1,488 1,500 1,046 1,200 1,500 5339 Utilities 1,353 1,830 2,344 7,191 6,000 8,629 10,000 9,000 Tree trimming - - - - - - - 15,000
5341 Professional Services 11,097 41,759 34,740 43,540 50,450 60,818 65,000 65,000 5341 Street Sweeping Services 22,810 - 26,957 22,810 26,000 18,663 26,000 26,000 5343 Liability Insurance 3,243 3,341 3,352 4,338 4,338 5,971 6,000 6,200 5345 Property & Other Insur 1,524 1,785 1,436 2,783 2,783 1,934 2,783 3,000 5349 Fidelity Insurance 28 30 31 33 500 35 500 500
5353 Special Department Expense - - 1 - 500 - 500 500
Total Services and Supplies 87,611 57,623 103,223 114,331 130,355 118,202 149,567 167,000 58 City of Live Oak
Fund 14
Department 1400 Streets/Roads
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5704 Software 30,000 - 30,000 100,000
Pavement assessment program
5703 Vehicles & Heavy Equip - - 28,326 - 92,500 - 92,500 207,000 Tractor & Mower ($45,000 & $15,000) - shared with parks & sewers Pickup truck (42,000)
Crack Sealer ($95,000)
Utility Truck (Water, Streets; $50,000 @ 50%)
5705 Capital Projects
Pennington Road West (offset by grant revenue
of $963,000) - - 146,000 25,779 1,094,000 - 1,094,000 - Total Equipment & Projects - - 174,326 25,779 1,216,500 - 1,216,500 307,000 5901 Interfund Transfer 39,980 2,200 - - - - -
5903 Legal Cost Transfer 1,120 1,804 1,899 1,899 1,900 - 1,900 1,900 5905 Finance Cost Transfer 2,100 3,797 3,899 9,000 9,000 - 9,000 9,000 5909 General Govt Transfer 1,400 4,399 4,468 4,501 4,501 - 4,501 4,501 5911 Engineering Transfer 201 941 1,755 1,000 1,000 - 1,000 1,000 Total Interfund Transfers 44,801 13,141 12,021 16,400 16,401 - 16,401 16,401 TOTAL FUND EXPENDITURES $ 208,415 $ 243,513 $ 460,270 $ 320,909 $ 1,535,084 $ 293,851 $ 1,564,001 $ 719,193 Actual Actual Actual Actual Adopted Actuals Proposed
Budget Recap Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ 76,003 $ 172,749 $ 170,700 $ 164,399 $ 171,828 $ 175,649 $ 181,533 $ 228,792 Services & Supplies 87,611 57,623 103,223 114,331 130,355 118,202 149,567 167,000 Capital Outlay - - 174,326 25,779 1,216,500 - 1,216,500 307,000 Debt & Contingencies - - - - - - - -
Transfers 44,801 13,141 12,021 16,400 16,401 - 16,401 16,401 Total $ 208,415 $ 243,513 $ 460,270 $ 320,909 $ 1,535,084 $ 293,851 $ 1,564,001 $ 719,193 59 City of Live Oak
Fund 14
Department 1415 - Storm Drains
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 5311 Repair & Maintenance $ - $ - $ - $ - $ 1,500 $ - $ 1,500 $ - * Culvert Cleanng & Repair: tool and equipment to clean and maintain culverts, drainage ditches, and staff hours. 25,000 * Storm Station Repairs: Pumps, motors, control pannels, and discharge gates. 25,000 5337 Licenses & Permits 320 352 419 - - - - -
5339 Utilities 1,699 1,401 1,453 1,635 1,500 686 1,500 1,500 5341 Professional Services 388 - 58 2,083 - - 15,000 15,000 Total Services and Supplies 2,407 1,753 1,930 3,718 3,000 686 18,000 66,500 TOTAL FUND EXPENDITURES $ 2,407 $ 1,753 $ 1,930 $ 3,718 $ 3,000 $ 686 $ 18,000 $ 66,500 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 2,407 1,753 1,930 3,718 3,000 686 18,000 66,500 Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ 2,407 $ 1,753 $ 1,930 $ 3,718 $ 3,000 $ 686 $ 18,000 $ 66,500 60 City of Live Oak
Fund 15
Department 1500 - TDA Transportation Tax
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4511 Transportation Tax Non Transit $ 403,657 $ 420,827 $ 371,141 $ - $ 390,000 $ - $ - $ 400,000 4169 Interest Earnings 13,367 11,414 4,017 763 - 758 1,300 - 4170 Unrealized gains / losses - - (2,435) (2,035) - - - - 4301 Interfund Transfer 320 - - - - - -
TOTAL FUND REVENUES $ 417,344 $ 432,241 $ 372,723 $ (1,272) $ 390,000 $ 758 $ 1,300 $ 400,000 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5311 Repair & Maintenance $ - $ - $ 34 $ - $ - $ - $ - $ - 5333 Dues & Subscriptions 815 1,062 1,309 1,555 1,600 1,678 2,000 2,000 5341 Professional Services 2,960 8,511 1,945 9,032 3,000 781 1,500 1,500 Total Services and Supplies 3,775 9,573 3,287 10,587 4,600 2,459 3,500 3,500 5705 Capital Projects - - 1,223,967 19,154 42,000 - - 1,100,000 Pennington ($1.1M)
Total Capital Outlay - - 1,223,967 19,154 42,000 - - 1,100,000 5901 Interfund Transfer 382,749 38,823 55,955 - - - - - 5903 Legal Cost Transfer 158 72 102 101 100 - 100 100
5905 Finance Cost Transfer 200 265 300 299 300 - 300 300 5909 General Govt Transfer 198 298 297 301 300 - 300 300 5911 Engineering Cost Transfer - 57 174 99 100 - 100 100 Total Interfund Transfers 383,305 39,515 56,828 800 800 - 800 800 TOTAL FUND EXPENDITURES $ 387,080 $ 49,088 $ 1,284,083 $ 30,541 $ 47,400 $ 2,459 $ 4,300 $ 1,104,300 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 3,775 9,573 3,287 10,587 4,600 2,459 3,500 3,500 Capital Outlay - - 1,223,967 19,154 42,000 - - 1,100,000 Debt & Contingencies - - - - - - - -
Transfers 383,305 39,515 56,828 800 800 - 800 800
Total $ 387,080 $ 49,088 $ 1,284,083 $ 30,541 $ 47,400 $ 2,459 $ 4,300 $ 1,104,300 61 City of Live Oak
Fund 16
Department 1600 - Traffic Safety (Vehicle Code Fines)
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4511 Transportation Tax Non Transit $ 4,230 $ 5,140 $ 4,781 $ 6,254 $ 3,500 $ 2,046 $ 2,500 $ 2,500 4169 Interest Earnings 6 73 10 (83) - 1,109 1,500 1,500 4170 Unrealized gains / losses - - - (114) - 114 - -
TOTAL FUND REVENUES $ 4,236 $ 5,213 $ 4,791 $ 6,057 $ 3,500 $ 3,269 $ 4,000 $ 4,000 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5913 Public Safety Expenditure $ 1,400 $ - $ - $ - $ - $ - $ - $ - Total Services and Supplies 1,400 - - - - - - -
TOTAL FUND EXPENDITURES $ 1,400 $ - $ - $ - $ - $ - $ - $ - Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 1,400 - - - - - - -
Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ 1,400 $ - $ - $ - $ - $ - $ - $ -
62 City of Live Oak
Fund 17
Department 1700 - COPS
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4607 COPS Grant $ 111,221 $ 154,373 $ 46,285 $ 4,676 $ 150,000 $ 535,126 $ 150,000 $ 150,000 4169 Interest Earnings 6,123 5,099 1,373 1,232 - 1,858 5,000 5,000 - 832 (1,234) (4,350) - 4,350 - -
TOTAL FUND REVENUES $ 117,344 $ 160,304 $ 46,425 $ 1,558 $ 150,000 $ 541,334 $ 155,000 $ 155,000 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5319 Small Tools and Equipment $ 42,054 $ 92,684 $ 13,491 $ 4,203 $ 50,000 $ 38,680 $ 50,000 $ 50,000 5337 Licenses & Permits - - - - -
5353 Special Departmental Expense 30 83,915 152 97 - 4,590 5,000 5,000 Facility cameras
Total Services and Supplies 42,084 176,599 13,643 4,300 50,000 43,270 55,000 55,000 5703 Vehicles & Equipment 69,137 (16,519) 32,643 376 - 100,472 100,450 - 5913 Public Safety Transfer - - - - - - - 75,000
TOTAL FUND EXPENDITURES $ 111,221 $ 160,080 $ 46,285 $ 4,676 $ 50,000 $ 143,742 $ 155,450 $ 130,000 Budget Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 42,084 176,599 13,643 4,300 50,000 43,270 55,000 55,000 Capital Outlay 69,137 (16,519) 32,643 376 - 100,472 100,450 - Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ 111,221 $ 160,080 $ 46,285 $ 4,676 $ 50,000 $ 143,742 $ 155,450 $ 55,000 63 City of Live Oak
Fund 18
Department 1800 - Sidewalk Improvement
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4169 Interest Earnings $ 278 $ 273 $ 61 $ 36 $ 100 $ 206 $ 250 $ 500 4170 Unrealized gains / losses 40 (53) (129) - - - -
TOTAL FUND REVENUES $ 318 $ 273 $ 8 $ (93) $ 100 $ 206 $ 250 $ 500 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5705 Capital Projects $ - $ - $ - $ - $ 17,500 $ - $ - $ - Total Capital Outlay - - - - 17,500 - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ 17,500 $ - $ - $ - Exependiture Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay - - - - 17,500 - - -
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ - $ - $ - $ - $ 17,500 $ - $ - $ -
64 City of Live Oak
Fund 20
Department 2000 - Street Lighting
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4703 Assessments $ 54,832 $ 54,959 $ 56,229 $ 1,099 $ 54,464 $ 26,415 $ 54,464 $ 54,464 Based on assessments provided to Council in September 2021 4157 Caltrans Reimbursement 1,775 1,627 1,331 1,775 - - - - 4169 Interest Earnings 1,850 1,464 384 235 - 388 700 700 4170 Unrealized gains / losses - 222 (343) (689) - - - - Total Revenues $ 58,457 $ 58,272 $ 57,601 $ 2,420 $ 54,464 $ 26,803 $ 55,164 $ 55,164 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5339 Utilities $ 51,978 $ 44,259 $ 41,281 $ 47,645 $ 55,000 $ 24,738 $ 55,000 $ 55,000 Total Services and Supplies 51,978 44,259 41,281 47,645 55,000 24,738 55,000 55,000 5903 Legal Cost Transfer 400 1,155 1,201 - 2,400 - 2,400 2,400 5905 Finance Cost Transfer 800 2,469 2,601 - 3,200 - 3,200 3,200 5909 General Govt Transfer 500 2,799 2,878 - 3,200 - 3,200 3,200 Total Interfund Transfers 1,700 6,423 6,680 - 8,800 - 8,800 8,800 Total Expenditures $ 53,678 $ 50,682 $ 47,961 $ 47,645 $ 63,800 $ 24,738 $ 63,800 $ 63,800 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 51,978 44,259 41,281 47,645 55,000 24,738 55,000 55,000 Capital Outlay - - - - 8,800 - - -
Debt & Contingencies - - - - - - - -
Transfers 1,700 6,423 6,680 - 2,400 - 8,800 8,800
Total $ 53,678 $ 50,682 $ 47,961 $ 47,645 $ 66,200 $ 24,738 $ 63,800 $ 63,800 65 City of Live Oak
Fund 21
Department 2100 - CFD 92-1 Mello Roos
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4701 Mello Roos CFD 92-1 $ 132,930 129,020 $ 129,033 $ 4,448 $ 129,739 $ 60,028 $ 129,739 $ 130,875 Based on assessments provided to Council in August 2022 4301 Interfund Transfer - - 45,000 - - - - -
4169 Interest Earnings 2,997 2,095 396 216 - 320 800 800 4170 Unrealized gains / losses - 376 (572) (702) - - - - TOTAL FUND REVENUES $ 135,927 $ 131,491 $ 173,857 $ 3,962 $ 129,739 $ 60,348 $ 130,539 $ 131,675 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5341 Professional Services $ 6,261 $ 6,490 $ 6,601 $ 6,612 $ 7,500 $ 6,801 $ 6,000 $ 6,000 5353 Special Dept Expense 90,128 83,564 86,581 - 86,900 - 85,628 86,378 Pass thru to Live Oak Unified (66% of assessment)
Total Services and Supplies 96,389 90,054 93,182 6,612 94,400 6,801 91,628 92,378 5903 Legal Cost Transfer 1,199 433 501 500 500 - 500 500 5905 Finance Cost Transfer 2,299 971 1,001 1,000 1,000 - 1,000 1,000 5909 General Govt Transfer 1,499 1,099 1,191 1,200 1,200 - 1,200 1,200 5913 Public Safety Transfer 53,000 53,000 54,000 - 54,000 - 54,000 100,000 Total Interfund Transfers 57,997 55,503 56,693 2,700 56,700 - 56,700 102,700 TOTAL FUND EXPENDITURES $ 154,386 $ 145,557 $ 149,875 $ 9,312 $ 151,100 $ 6,801 $ 148,328 $ 195,078 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 96,389 90,054 93,182 6,612 94,400 6,801 91,628 92,378 Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers 57,997 55,503 56,693 2,700 56,700 - 56,700 102,700 Total $ 154,386 $ 145,557 $ 149,875 $ 9,312 $ 151,100 $ 6,801 $ 148,328 $ 195,078 66 City of Live Oak
Fund 22
Department 2200 - Fire Assessment
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4703 Assessment $ 121,582 $ 120,579 $ 132,992 $ 2,173 $ 131,680 $ 65,929 $ 131,680 $ 134,650 Based on assessments provided to Council in September 2021 4169 Interest Earnings 28 732 (274) - - 8 50 50
TOTAL FUND REVENUES $ 121,610 $ 121,311 $ 132,718 $ 2,173 $ 131,680 $ 65,937 $ 131,730 $ 134,700 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5903 Legal Cost Transfer 1,120 794 800 - 800 - 800 800
5905 Finance Cost Transfer 2,100 1,676 1,699 - 1,700 - 1,700 1,700 5909 General Govt Transfer 1,399 1,897 1,887 - 1,900 - 1,900 1,900 5913 Public Safety Transfer 112,100 113,100 163,000 - 109,800 - 109,800 115,000 Total Interfund Transfers 116,719 117,467 167,386 - 114,200 - 114,200 119,400 TOTAL FUND EXPENDITURES $ 116,719 $ 117,467 $ 167,386 $ - $ 114,200 $ - $ 114,200 $ 119,400 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay - - - - 114,200 - - -
Debt & Contingencies - - - - - - - -
Transfers 116,719 117,467 167,386 - 114,200 - 114,200 119,400 Total $ 116,719 $ 117,467 $ 167,386 $ - $ 228,400 $ - $ 114,200 $ 119,400 67 City of Live Oak
Fund 23
Department 2300 - Fire CFD 2004-1 Mello Roos
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4709 Fire Assessment $ 97,906 $ 106,881 $ 115,073 $ 282 $ 114,855 $ 65,089 $ 114,855 $ 131,455 Based on assessments provided to Council
in August 2022;
18% of total assessment
4169 Interest Earnings - 257 3 57 - 80 250 250
4170 Unrealized gains / losses - 202 (202) (180) - - - - TOTAL FUND REVENUES $ 97,906 $ 107,340 $ 114,874 $ 159 $ 114,855 $ 65,169 $ 115,105 $ 131,705 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5903 Legal Cost Transfer 959 505 599 385 600 - 600 600
5905 Finance Cost Transfer 1,799 1,148 1,199 1,365 1,200 - 1,200 1,200 5909 General Govt Transfer 1,200 1,301 1,390 1,044 1,400 - 1,400 1,400 5913 Public Safety Transfer 93,100 92,800 92,800 - 125,000 - 125,000 125,000 Total Interfund Transfers 97,058 95,754 95,988 2,794 128,200 - 128,200 128,200 TOTAL FUND EXPENDITURES $ 97,058 $ 95,754 $ 95,988 $ 2,794 $ 128,200 $ - $ 128,200 $ 128,200 Expenditure Recap Revenues Revenues Revenues Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Revenues Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers 97,058 95,754 95,988 2,794 128,200 - 128,200 128,200 Total $ 97,058 $ 95,754 $ 95,988 $ 2,794 $ 128,200 $ - $ 128,200 $ 128,200 68 City of Live Oak
Fund 24
Dept 2400 - Police CFD 2004-1 Mello Roos
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4711 Police Assessment $ 265,516 $ 289,855 $ 312,073 $ 766 $ 311,482 $ 176,518 $ 311,482 $ 365,147 Based on assessments provided to Council in
August 2022;
50% of total assessment
4169 Interest Earnings - 706 1 29 - 87 - -
4170 Unrealized gains / losses - 546 (547) (52) - -
TOTAL FUND REVENUES $ 265,516 $ 291,107 $ 311,527 $ 743 $ 311,482 $ 176,605 $ 311,482 $ 365,147 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5341 Professional Services $ 10,175 $ 10,439 $ 20,560 $ 10,788 $ 13,000 $ 11,150 $ 13,000 $ 13,000 Total Services and Supplies 10,175 10,439 20,560 10,788 13,000 11,150 13,000 13,000 5903 Legal Cost Transfer 2,560 1,877 1,899 1,900 1,900 - 1,900 1,900 5905 Finance Cost Transfer 4,901 3,969 4,000 4,000 4,000 - 4,000 4,000 5909 General Govt Transfer 3,299 4,600 4,568 4,600 4,600 - 4,600 4,600 5913 Public Safety Transfer 235,000 248,800 278,800 - 294,000 - 294,000 340,000 Total Interfund Transfers 245,760 259,246 289,267 10,500 304,500 - 304,500 350,500 TOTAL FUND EXPENDITURES $ 255,935 $ 269,685 $ 309,827 $ 21,288 $ 317,500 $ 11,150 $ 317,500 $ 363,500 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 10,175 10,439 20,560 - - 11,150 13,000 13,000 Capital Outlay - - - 10,500 304,500 - - -
Debt & Contingencies - - - - - - - -
Transfers 245,760 259,246 289,267 - 294,000 - 304,500 350,500 Total $ 255,935 $ 269,685 $ 309,827 $ 10,500 $ 598,500 $ 11,150 $ 317,500 $ 363,500 69 City of Live Oak
Fund 25
Dept 2500-Animal Services CFD 2004-1 Mello Roos
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4713 Animal Control Assessment $ 15,431 $ 16,845 $ 18,137 $ 45 $ 18,103 $ 10,259 $ 18,100 $ 21,909 Based on assessments provided to Council
in August 2022;
3% of total assessment
4169 Interest Earnings - 78 - 8 - 277 500 500
4170 Unrealized gains / losses - - (33) (24) - - - -
TOTAL FUND REVENUES $ 15,431 $ 16,923 $ 18,104 $ 29 $ 18,103 $ 10,536 $ 18,600 $ 22,409 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5903 Legal Cost Transfer $ 158 $ 72 $ 102 $ 100 $ 100 $ - $ 100 $ 100 5905 Finance Cost Transfer 299 177 200 200 200 - 200 200 5909 General Govt Transfer 199 200 201 200 200 - 200 200 5913 Public Safety Transfer 8,500 15,200 15,200 - 21,000 - 21,000 21,000 Total Interfund Transfers 9,156 15,649 15,703 500 21,500 - 21,500 21,500 TOTAL FUND EXPENDITURES $ 9,156 $ 15,649 $ 15,703 $ 500 $ 21,500 $ - $ 21,500 $ 21,500 Expenditure Recap Revenues Revenues Revenues Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Revenues Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers 9,156 15,649 15,703 500 21,500 - 21,500 21,500 Total $ 9,156 $ 15,649 $ 15,703 $ 500 $ 21,500 $ - $ 21,500 $ 21,500 70 City of Live Oak
Fund 26
Dept 2600 - Street Lighting CFD 2004-1 Mello Roos
Adopted Actuals Proposed
Actual Actual Actual Actual Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4715 Street Light Assessment $ 15,963 $ 17,426 $ 18,762 $ 46 $ 18,726 $ 10,612 $ 18,726 $ 21,909 Based on assessments provided to Council in
August 2022;
3% of total assessment
4169 Interest Earnings 11 - - - - 983 1,800 1,800
4170 Unrealized gains / losses - - - - - - - -
TOTAL FUND REVENUES $ 15,974 $ 17,426 $ 18,762 $ 46 $ 18,726 $ 11,595 $ 20,526 $ 23,709 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5339 Utilities $ 30,795 $ 25,655 $ 25,717 $ 23,833 $ 26,000 $ 17,884 $ 26,000 $ 28,000 Total Services and Supplies 30,795 25,655 25,717 23,833 26,000 17,884 26,000 28,000 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 $ 23,833 $ 26,000 $ 17,884 $ 26,000 $ 28,000 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 30,795 25,655 25,717 23,833 26,000 17,884 26,000 28,000 Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers 1,041 1,344 1,497 - - - - -
Total $ 31,836 $ 26,999 $ 27,214 $ 23,833 $ 26,000 $ 17,884 $ 26,000 $ 28,000 71 City of Live Oak
Fund 27
Dept 2700-Parks/Rec /Pool CFD 2004-1 Mello Roos
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4717 Parks/Rec/Pool Assessment $ 121,318 $ 131,298 $ 143,731 $ 350 $ 143,459 $ 80,654 $ 143,459 $ 167,968 Based on assessments provided to Council in
August 2022;
23% of total assessment
4169 Interest Earnings 39 335 35 105 - 743 1,400 1,400
4170 Unrealized gains / losses - 245 (250) (314) - - - - TOTAL FUND REVENUES $ 121,357 $ 131,878 $ 143,517 $ 141 $ 143,459 $ 81,397 $ 144,859 $ 169,368 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5339 Utilities $ 12,740 $ 1,381 $ 1,316 $ 3,093 $ 4,500 $ 673 $ 1,000 $ 1,000 5353 Special Dept Expense 6,800 - - - - - - -
5341 Professional Services 7,249 6,520 6,400 7,070 7,100 5,750 6,000 6,000 Total Services and Supplies 26,789 7,901 7,716 10,163 11,600 6,423 7,000 7,000 5903 Legal Cost Transfer 1,280 793 800 800 800 - 800 800 5905 Finance Cost Transfer 2,404 1,764 1,800 1,800 1,800 - 1,800 1,800 5909 General Govt Transfer 1,704 2,101 2,083 2,100 2,100 - 2,100 2,100 5911 Parks/Rec/Pool Transfer 103,500 98,600 98,600 - 165,000 - 165,000 165,000 Total Interfund Transfers 108,888 103,258 103,283 4,700 169,700 - 169,700 169,700 TOTAL FUND EXPENDITURES $ 135,677 $ 111,159 $ 110,999 $ 14,863 $ 181,300 $ 6,423 $ 176,700 $ 176,700 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 26,789 7,901 7,716 10,163 11,600 6,423 7,000 7,000 Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers 108,888 103,258 103,283 4,700 169,700 - 169,700 169,700 Total $ 135,677 $ 111,159 $ 110,999 $ 14,863 $ 181,300 $ 6,423 $ 176,700 $ 176,700 72 City of Live Oak
Fund 28
Dept 2800-Storm Drainage CFD 2004-1 Mello Roos
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4719 Storm Drainage Assessment $ 15,963 $ 17,276 $ 18,912 $ 46 $ 18,876 $ 10,612 $ 18,876 $ 21,909 Based on assessments provided to Council in
August 2022;
3% of total assessment
4169 Interest Earnings 2,085 1,683 473 326 106 618 1,300 1,300 4170 Unrealized gains / losses - 260 (395) (1,057) - - - - TOTAL FUND REVENUES $ 18,048 $ 19,219 $ 18,990 $ (685) $ 18,982 $ 11,230 $ 20,176 $ 23,209 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5311 Repair & Maintenance $ 3,540 $ 1,354 $ 354 $ 2,791 $ 1,000 $ 3,007 $ 4,000 $ 4,000 5337 Licenses & Permits 461 461 461 1,224 1,500 1,255 1,500 1,500 5339 Utilities 1,525 1,193 2,448 510 1,200 201 500 500
5341 Professional Services - 675 700 689 700 - - 700
Total Services and Supplies 5,526 3,683 3,962 5,214 4,400 4,463 6,000 6,700 5903 Legal Cost Transfer 321 74 102 100 300 - 300 300
5905 Finance Cost Transfer 601 89 101 104 600 - 600 600 5909 General Govt Transfer 404 101 100 101 400 - 400 400 Total Interfund Transfers 1,326 264 303 305 1,300 - 1,300 1,300 TOTAL FUND EXPENDITURES $ 6,852 $ 3,947 $ 4,265 $ 5,519 $ 5,700 $ 4,463 $ 7,300 $ 8,000 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 5,526 3,683 3,962 5,214 4,400 4,463 6,000 6,700 Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers 1,326 264 303 305 1,300 - 1,300 1,300
Total $ 6,852 $ 3,947 $ 4,265 $ 5,519 $ 5,700 $ 4,463 $ 7,300 $ 8,000 73 City of Live Oak
Fund 30
Dept 3000 - Parks & Recreation - Parks AB1600
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4705 Impact Fees $ - $ 112,353 $ 201,058 $ 229,205 $ 114,114 $ 71,640 $ 50,000 $ 50,000 4169 Interest Earnings 673 1,453 931 999 254 2,490 5,000 5,000 4170 Unrealized gains / losses 98 407 (456) (3,706) - - - - TOTAL FUND REVENUES $ 771 $ 114,213 $ 201,533 $ 226,498 $ 114,368 $ 74,130 $ 55,000 $ 55,000 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5703 Vehicles & Equipment $ - $ - $ 27,252 $ - $ - $ - $ - $ - 5705 Capital Projects - - (540) 27,925 27,000 - 18,000 130,000 Dog Park ($80,000)
Garden Glen Park ($50,000)
Total Capital Outlay - - 26,712 27,925 27,000 - 18,000 130,000 TOTAL FUND EXPENDITURES $ - $ - $ 26,712 $ 27,925 $ 27,000 $ - $ 18,000 $ 130,000 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay - - 26,712 27,925 27,000 - 18,000 130,000 Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ - $ - $ 26,712 $ 27,925 $ 27,000 $ - $ 18,000 $ 130,000 74 City of Live Oak
Fund 31
Dept 3100-Community Center AB1600
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4705 Impact Fees $ 3,219 $ 27,636 $ 49,432 $ 56,346 $ 37,002 $ 17,620 $ 37,000 $ 25,000 4169 Interest Earnings 469 3,008 905 709 - 1,450 3,000 5,000 4170 Unrealized gains / losses - 470 (703) (2,434) - - - - TOTAL FUND REVENUES $ 3,688 $ 31,114 $ 49,634 $ 54,621 $ 37,002 $ 19,070 $ 40,000 $ 30,000 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5705 Capital Projects $ - $ - $ - $ - $ 35,000 $ - $ - $ - Total Capital Outlay - - - - 35,000 - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ 35,000 $ - $ - $ - Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay - - - - 35,000 - - -
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ - $ - $ - $ - $ 35,000 $ - $ - $ -
75 City of Live Oak
Fund 32
Dept 3200-Gov't Services - Public Works AB1600
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4705 Impact Fees $ - $ 20,475 $ 36,630 $ 41,835 $ 27,426 $ 13,060 $ 19,000 $ 19,000 4169 Interest Earnings 199 309 183 211 - 996 2,000 5,000 4170 Unrealized gains / losses - 80 (93) (771) - - - -
TOTAL FUND REVENUES $ 199 $ 20,864 $ 36,720 $ 41,275 $ 27,426 $ 14,056 $ 21,000 $ 24,000 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5705 Capital Projects $ - $ - $ - $ - $ - $ - $ - $ -
Total Capital Outlay - - - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ - $ - $ - Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ - $ - $ - $ - $ - $ - $ - $ -
76 City of Live Oak
Fund 33
Dept 3300 - Gov't Services - General Gov't AB1600
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4705 Impact Fees $ - $ 35,847 $ 64,158 $ 73,487 $ 48,006 $ 22,860 $ 25,000 $ 25,000 4169 Interest Earnings 5,151 4,743 1,384 1,051 500 2,236 5,000 5,000 4170 Unrealized gains / losses 750 725 (1,097) (3,588) - - - - TOTAL FUND REVENUES $ 5,901 $ 41,315 $ 64,445 $ 70,950 $ 48,506 $ 25,096 $ 30,000 $ 30,000 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5341 Professional Services $ - $ 946 $ 2,193 $ 700 $ - $ - $ - $ - Total Services and Supplies - 946 2,193 700 - - - -
5705 Capital Projects - - - - 35,000 - - -
Total Capital Outlay - - - - 35,000 - - -
TOTAL FUND EXPENDITURES $ - $ 946 $ 2,193 $ 700 $ 35,000 $ - $ - $ - Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - 946 2,193 700 - - - -
Capital Outlay - - - - 35,000 - - -
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ - $ 946 $ 2,193 $ 700 $ 35,000 $ - $ - $ -
77 City of Live Oak
Fund 34
Department 3400 - Public Safety - Police AB1600
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4705 Impact Fees $ - $ 19,623 $ 35,150 $ 40,105 $ 26,300 $ 12,520 $ 26,300 $ 18,000 4169 Interest Earnings 2,723 2,214 662 516 200 726 3,000 3,000 4170 Unrealized gains / losses - 344 (516) (1,771) - - - - TOTAL FUND REVENUES $ 2,723 $ 22,181 $ 35,296 $ 38,850 $ 26,500 $ 13,246 $ 29,300 $ 21,000 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5705 Capital Projects $ - $ - $ - $ - $ - $ - $ - $ -
Total Capital Outlay - - - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ - $ - $ - Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ - $ - $ - $ - $ - $ - $ - $ -
78 City of Live Oak
Fund 35
Dept 3500 - Public Safety - Fire AB1600
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4705 Impact Fees $ - $ 54,351 $ 97,310 $ 111,063 $ 55,230 $ 34,660 $ 45,000 $ 45,000 4767 Miscellaneous Income - 1,442 - - - - - -
4169 Interest Earnings 1,489 1,765 7,633 717 - 1,125 4,000 4,000 4170 Unrealized gains / losses - 325 (441) (2,566) - - - - TOTAL FUND REVENUES $ 1,489 $ 57,883 $ 104,502 $ 109,214 $ 55,230 $ 35,785 $ 49,000 $ 49,000 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5705 Capital Projects $ - $ 10,000 $ - $ - $ - $ - $ - $ 60,000 New Engine ($60K purchased from OES)
Total Capital Outlay - 10,000 - - - - - 60,000
TOTAL FUND EXPENDITURES $ - $ 10,000 $ - $ - $ - $ - $ - $ 60,000 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay - 10,000 - - - - - 60,000
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ - $ 10,000 $ - $ - $ - $ - $ - $ 60,000
79 City of Live Oak
Fund 36
Dept 3600 Roads/Signals AB1600
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4705 Impact Fees $ - $ 105,930 $ 173,604 $ 212,546 $ 126,000 $ 61,840 $ 75,000 $ 75,000 4169 Interest Earnings 2,606 1,577 877 778 - 1,428 4,500 4,500 4170 Unrealized gains / losses 727 409 (469) (2,907) - - - - TOTAL FUND REVENUES $ 3,333 $ 107,916 $ 174,012 $ 210,417 $ 126,000 $ 63,268 $ 79,500 $ 79,500 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5341 Professional Services $ - $ - $ - $ - $ - $ - $ - $ - 5705 Capital Projects - - 128,073 - 290,000 - - 290,000 Kola St / HWY 99 Signal
Total Capital Outlay - - 128,073 - 290,000 - - 290,000
TOTAL FUND EXPENDITURES $ - $ - $ 128,073 $ - $ 290,000 $ - $ - $ 290,000 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay - - 128,073 - 290,000 - - 290,000
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ - $ - $ 128,073 $ - $ 290,000 $ - $ - $ 290,000 80 City of Live Oak
Fund 39
Department 3900 - Flood Control AB1600
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4169 Interest Earnings $ 37 $ 28 $ - $ 5 $ - $ 200 $ 225 $ 225 4170 Unrealized gains / losses - 4 - (15) - - - -
TOTAL FUND REVENUES $ 37 $ 32 $ - $ (10) $ - $ 200 $ 225 $ 225 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5705 Capital Projects $ - $ - $ - $ - $ - $ - $ - $ -
Total Capital Outlay - - - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ - $ - $ - Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ - $ - $ - $ - $ - $ - $ - $ -
81 City of Live Oak
Fund 50
Department 5000 - Water Connection Fees
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4403 Connection Fees $ 109,333 $ 121,653 $ 428,682 $ 448,210 $ 345,000 $ 152,700 $ 183,000 $ 91,500 4169 Interest Earnings 6,296 7,137 1,126 1,836 - 5,536 10,000 10,000 4170 Unrealized gains / losses - - - (6,730) - - - -
TOTAL FUND REVENUES $ 115,629 $ 128,790 $ 429,808 $ 443,316 $ 345,000 $ 158,236 $ 193,000 $ 101,500 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5705 Capital Projects $ - $ - $ - $ - $ - $ - $ -
Total Capital Outlay - - - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ - $ - $ - Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ - $ - $ - $ - $ - $ - $ - $ -
82 City of Live Oak
Fund 51
Department 5100 - Sewer Connection Fees
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4403 Connection Fees $ 89,628 $ 144,228 $ 508,232 $ 482,350 $ 408,000 $ 190,113 $ 228,000 $ 114,000 4169 Interest Earnings 1,519 2,051 1,957 2,364 - 3,734 6,800 5,000 4170 Unrealized gains / losses - 738 (776) (8,753) - - - - TOTAL FUND REVENUES $ 91,147 $ 147,017 $ 509,413 $ 475,961 $ 408,000 $ 193,847 $ 234,800 $ 119,000 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5705 Capital Projects $ - $ - $ - $ - $ 550,000 $ - $ 550,000 $ - P Street Lift Station ($2,750,000)
Total Capital Outlay - - - - 550,000 - 550,000 -
TOTAL FUND EXPENPENDITURES $ - $ - $ - $ - $ 550,000 $ - $ 550,000 $ - Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay - - - - 550,000 - 550,000 -
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ - $ - $ - $ - $ 550,000 $ - $ 550,000 $ -
83 City of Live Oak
Fund 52
Dept 5200 - Storm Drain Connection Fees
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4403 Connection Fees $ 29,702 $ 62,916 $ 221,704 $ 235,855 $ 177,000 $ 78,980 $ 95,000 $ 47,500 4167 Miscellaneous Income - 1,995 - - - - - -
4169 Interest Earnings 1,094 188 7,407 9,206 - 1,838 3,000 3,000 4170 Unrealized gains / losses - - - (3,500) - - - -
TOTAL FUND REVENUES $ 30,796 $ 65,099 $ 229,111 $ 241,561 $ 177,000 $ 80,818 $ 98,000 $ 50,500 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5705 Capital Projects $ 121,339 $ - $ - $ - $ - $ - $ - $ - Total Capital Outlay 121,339 - - - - - - -
TOTAL FUND EXPENDITURES $ 121,339 $ - $ - $ - $ - $ - $ - $ - Expenditure Recap Actual Revenues Revenues Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay 121,339 - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ 121,339 $ - $ - $ - $ - $ - $ - $ -
84 City of Live Oak
Fund 58
Dept 5800 - Coronavirus State and Local Fiscal Recovery Funds
NEW FUND
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4601 ARPA funding $ - $ - $ - $ 619,136 $ 1,100,000 $ - $ 40,546 $ 125,000 4169 Interest Earnings - - - - - - 5,000 -
4170 Unrealized gains / losses - - - - - - - -
TOTAL FUND REVENUES $ - $ - $ - $ 619,136 $ 1,100,000 $ - $ 45,546 $ 125,000 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5704 Software $ - $ - $ - $ 8,136 $ 40,546 $ 40,546 $ 90,000 Building department permitting software ($90,000)
5705 Capital Projects - - - - 1,100,000 - - 35,000
Chemical tanks ($35,000)
Total Interfund Transfers - - - 8,136 1,100,000 40,546 40,546 125,000 5901 Interfund Transfers - - - 611,000 - - - -
Total Interfund Transfers - - - 611,000 - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ 619,136 $ 1,100,000 $ 40,546 $ 40,546 $ 125,000 Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay - - - 8,136 1,100,000 40,546 40,546 125,000 Debt & Contingencies - - - - - - - -
Transfers - - - 611,000 - - - -
Total $ - $ - $ - $ 619,136 $ 1,100,000 $ 40,546 $ 40,546 $ 125,000 85 City of Live Oak
Fund 59
Dept 5900 - Capital Equipment Purchase Reserve
NEW FUND
Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
5901 Interfund Transfer $ - $ - $ - $ - $ (125,000) $ - $ (125,000) $ (125,000) Total Interfund Transfers - - - - (125,000) - (125,000) (125,000) TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ (125,000) $ - $ (125,000) $ (125,000) Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - - - -
Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers - - - - (125,000) - (125,000) (125,000)
Total $ - $ - $ - $ - $ (125,000) $ - $ (125,000) $ (125,000) 86 City of Live Oak
Fund 90
Dept 9000 - CDBG Housing Rehab Program Income
Actual Actual Actual Actual Adopted Actuals Proposed
Revenues Revenues Revenues Revenues Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4901 89-STBG-351 Program Income $ - $ - $ 5,000 $ - $ - $ - $ - $ - 4902 91-STBG-531 Program Income - 10,000 - - - - - -
4903 94-STBG-804 Program Income 22,059 22,122 - - - - - - 4906 99-STBG-1371 Program Income 859 859 20,642 - - - - - 4951 98-EDBG-609 Program Income 9,404 4,672 4,233 - - - - - 4907 02-STBG-1710 Program Income - - - - - - - -
4602 Program Income - - - 152,664 35,000 19,939 20,000 35,000 4169 Interest Earnings 1,396 783 55 319 - 525 1,000 1,000 4170 Unrealized gains / losses - - - (1,295) - - - -
TOTAL FUND REVENUES $ 33,718 $ 38,436 $ 29,929 $ 151,688 $ 35,000 $ 20,464 $ 21,000 $ 36,000 Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
6001 General Administration $ 4,592 $ 19,025 $ 982 $ 308 $ 3,000 $ - $ - $ - 6003 Activity Delivery - 92,124 - - - - -
TOTAL FUND EXPENDITURES $ 4,592 $ 111,149 $ 982 $ 308 $ 3,000 $ - $ - $ - Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 4,592 111,149 982 308 3,000 - - -
Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ 4,592 $ 111,149 $ 982 $ 308 $ 3,000 $ - $ - $ - 87 City of Live Oak
Fund 92
Department 9200 - HOME Program Income
Adopted Actuals Proposed
Actual Actual Actual Actual Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
REVENUES
4972 97-HOME Program Income $ 405 $ 400 $ 7,078 $ 67,846 $ - $ - $ - $ - 4975 06-HOME-Program Income 32,113 - - 25,000 - - - -
4979 HOME-9274 Program Income - - - - - - - -
4602 Program Income - - - - 35,000 44,737 45,000 -
4169 Interest Earnings 6,107 13,808 - 248 - 16,117 16,000 - 4170 Unrealized gains / losses - - - (856) - - - -
TOTAL FUND REVENUES $ 38,625 $ 14,208 $ 7,078 $ 92,238 $ 35,000 $ 60,854 $ 61,000 $ - Actual Actual Actual Actual Adopted Actuals Proposed
Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24
EXPENDITURES
6001 General Administration $ 12,304 $ 9,942 $ 2,756 $ 257 $ - $ - $ - $ - 6003 Activity Delivery - 1,491 - - - - - -
6005 Housing Rehabilitation - 214,665 120,036 - - - - - 6010 Eligible Housing Activities - - - - - - - -
TOTAL FUND EXPENDITURES $ 12,304 $ 226,098 $ 122,792 $ 257 $ - $ - $ - $ - Expenditure Recap Actual Actual Actual Actual Adopted Actuals Proposed Expenditures Expenditures Expenditures Expenditures Budget Thru 4-25-2023 Projected Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ - $ - $ -
Services & Supplies 12,304 226,098 122,792 257 - - - -
Capital Outlay - - - - - - - -
Debt & Contingencies - - - - - - - -
Transfers - - - - - - - -
Total $ 12,304 $ 226,098 $ 122,792 $ 257 $ - $ - $ - $ - 88 City of Live Oak
Report to City Council
Meeting Date: May 3, 2023
Title: Introduction of an Ordinance Amending Section 2.04.050 "Rules of Decorum" and Adding Section 2.04.070 "Ethics" to Chapter 2.04 "Rules and Regulations Governing the Conduct of Council Meetings, Proceedings and Business" of the Live Oak Municipal Code
Contact Information: Nicole Rosser, City Attorney
Background: This agenda item previously came before Council on whether or not the Council would like a more formal Council Member Code of Conduct. At said meeting, the Councilmembers were in agreement that they would like a more formal Code of Conduct for Councilmembers and provided direction to the City Attorney. As a result, the Municipal Code was reviewed and Chapter
2.04 "RULES AND REGULATIONS GOVERNING THE CONDUCT OF
COUNCIL MEETINGS, PROCEEDINGS AND BUSINESS" was identified as the portion of the Municipal Code wherein provisions related to Council Decorum and a Code of Conduct should be included. Therefore, it is now being brought forward for the Introduction and First Reading of the Ordinance.
Fiscal Impacts: None.
Recommendation: Waive the first reading of the ordinance amending Section 2.04.050 "Rules of Decorum" and Adding Section 2.04.070 "Ethics" to Chapter 2.04 "Rules and Regulations Governing the Conduct of Council Meetings, Proceedings and Business" of the Live Oak Municipal Code.
Attachments:
Rules of Decorum Redline
Rules of Decorum and Ethics Final
89 The City Council of the City of Live Oak does ordain as follows:
2.04.050 Rules of decorum.
A. Preservation of Order. While the Council is in session, the chair shall preserve order and decorum.
No person in attendance shall either by conversation or otherwise delay or interrupt the proceedings or the peace of the Council or disturb either any Council member or any member of the public while speaking nor refuse to obey the orders of the Council or the presiding officer except as otherwise provided. Any persons making personal, impertinent or slanderous remarks or who shall become boisterous while addressing the Council shall be handled in accordance with 2.04.050(B)forthwith by the presiding officer barred from further audience before the Council unless permission to continue shall be granted by a majority vote of the Council. All persons addressing the Council shall step to the designated podium and shall give his or her name and address in an audible tone of voice for the record. All remarks shall be addressed to the Council as a body and not to any member thereof. No person other than the Council and the person having the floor shall be permitted to enter into any discussion either directly or through a member of the Council without the permission of the chair. No question shall be asked a Council member except through the chair. Every person in attendance desiring to speak shall address the chair and, upon recognition by the chair, shall confine him or herself to the question under debate avoiding all personalities and indecorous language. Any person in attendance, once recognized by the chair, shall not be interrupted when speaking unless it shall be to call him or her to order or as otherwise here and before provided. If a person, while speaking, shall be called to order he or she shall cease speaking until the question of order shall be determined and if in order he or she shall be permitted to proceed. A Council member may request, through the chair, the privilege of having a written abstract of his or her statement on any subject under consideration by the Council entered in the minutes. If the Council consents thereto, such statement shall be entered in the minutes. (Ord. 414 § 2, 1995) B. Decorum. Consistent with Senate Bill 1100 passed by the State Legislature in 2022, starting on January 1, 2023, the Brown Act is amended to address disruptions at public local government meetings.
Moving forward, consistent with SB 1100, the City of Live Oak adopts the following policy:
The Mayor and/or any Councilmember shall:
(1) Warn the individual that their behavior is disrupting the meeting and their failure to cease their behavior may result in removal.
(2) Order the removal of the individual if they do not “promptly” cease their disruptive behavior.
Consistent with SB 1100, the remainder of policies related to decorum at Council meetings shall also be in effect.
C. Civility. City of Live Oak elected officials and staff, will treat members of the public with respect and expect the same in return. The City is committed to maintaining orderly administrative processes in keeping City Council meetings and City operations in general free from disruptions. This section of the policy is intended to promote mutual respect, civility, and orderly conduct among City staff, elected officials, and the public.
Formatted: Indent: Left: 1", First line: 0"
90 D. Interactions. All interactions between City staff, elected officials, and members of the public shall be conducted in a respectful manner. With that in mind, the following rules shall govern interaction between the groups noted above while at City Council meetings:
1. Threats, including threats of violence, shall not be tolerated;
2. All City Council meeting attendees shall refrain from behavior that disrupts or threatens to disrupt City government operations. This includes, but is not limited to harassment and/or intimidation of City staff, elected officials, or members of the public; the willful destruction of public property; and conduct that threatens to provoke a violent reaction or disrupts the Council meeting;
3. If a sign, placard, banner, and/or other similar item disturbs, disrupts, or other otherwise impedes the orderly conduct of a City Council meeting, it shall not be permitted; and
4. No person attending the meeting shall engage in disorderly or boisterous conduct, including, but not limited to applause, whistling, stamping of feet, booing, or other loud noises. . . .
2.04.070 Ethics.
A. Purpose. The citizens and businesses of Live Oak are entitled to fair, ethical and accountable local government, which will instill public confidence in the fair operation and integrity of Live Oak’s City government. To this end, the Live Oak City Council has adopted a Code of Ethics and Conduct for members of the City Council and of the City’s boards and commissions to assure public confidence in the integrity of local government and its effective and fair operation.
B. Conduct. Members of the City Council shall conduct themselves in accordance with the following ethical standards:
1. Act in the Public Interest. Recognizing that stewardship of the public interest must be their primary concern, City Officials will work for the common good of the people of Live Oak and not for any private or personal interest, promoting the interests of the public and putting service to the public above service to oneself.
2. Comply with the Law. City Officials shall comply with the Constitution, Laws and Ordinances of the United States, the State of California and the City of Live Oak in the performance of their public duties.
3. Conduct of City Officials. The Professional and personal conduct of members must be above reproach and avoid even the appearance of impropriety. City Officials shall refrain from abusive conduct, personal charges or verbal attacks upon the character or motives of other members of Council, Boards and Commissions, staff, or the public.
4. Conflict of Interest. In order to assure their independence and impartiality on behalf of the common good, City Officials shall not use their official positions to influence government decisions in which they have a material financial interest, or where they have an organizational responsibility or personal relationship which may give the appearance of a conflict of interest. In accordance with the law, 91 members shall disclose investments, interests in real property, sources of income, and gifts; and they shall abstain from participating in deliberations and decision-making where conflicts may exist.
5. Gifts and Favors. City Officials shall not take any special advantages of services or opportunities for personal gain, by virtue of their public office, that are not available to the public in general. They shall refrain from accepting any gifts, favors, or promises of future benefits which might compromise their independence of judgment or action or give the appearance of being compromised.
6. Proper Efficient Use of Public Resources. City Officials shall not use public resources which are not available to the public in general for private gain or for personal purposes not otherwise authorized by law.
7. Promote Democratic Participation. Inform the public and encourage active engagement in governance. Be open, transparent and responsive, and respect and assist all persons in their dealings with public organizations.
8. Conduct of Public Meetings. City Officials shall prepare themselves for public issues, listen courteously and attentively to all public discussions before the body, and focus on the business at hand.
They shall refrain from interrupting other speakers, making personal comments not germane to the business of the body, or otherwise interfering with the orderly conduct of meetings.
9. Advocacy. City Officials shall represent the official policies or positions of the City Council, Board, or Commission to the best of their ability when designated as delegates for this purpose. When presenting their individual opinions and positions, City Officials shall explicitly state they do not represent their body or the City of Live Oak, nor will they allow the inference that they do. Council, Board, and Commission decisions shall receive the support of all City Officials.
10. Decisions. City Officials shall base their decisions on the merits and substance of the matter at hand, rather than on unrelated considerations.
11. Confidential Information. City Officials shall respect the confidentiality of information concerning the property, personnel, or affairs of the City. They shall neither disclose confidential information without proper legal authorization, nor use such information to advance their personal, financial or other private interests.
12. Strengthen Social Equality. Treat all persons with fairness, justice, equality, and respect individual differences, rights, and freedoms.
13. Demonstrate Personal Integrity. Adhere to the highest standards of conduct to inspire public confidence and trust in public service.
14. Policy Role of City Officials. City Officials shall respect and adhere to the council-manager structure of Live Oak City government as outlined by the Live Oak Municipal Code. In this structure, the City Council determines the policies of the City with the advice, information, and analysis provided by the public, boards and commissions, and City staff resulting in the City Manager implementing those polices.
Except as provided by the City of Live Oak Municipal Code, City Officials shall not interfere with the administrative functions of the City or the professional duties of City staff nor shall they impair the ability of staff to implement Council policy decisions.
92 15. Independence of Boards and Commissions. Because of the value of the independent advice of boards and commissions to the public decision-making process, City Officials shall refrain from using their position to unduly influence the deliberations or outcomes of boards and commission proceedings.
16. Positive Work Place Environment. City Officials shall support the maintenance of a positive and constructive work place environment for City employees and for citizens and businesses dealing with the City. City Officials shall recognize their special role in dealing with City employees to in no way create the perception of inappropriate direction to staff.
Introduced and the first reading waived at a regular meeting of the City Council of the City of Live Oak on the 3rd day of May, 2023, and passed and adopted after waiving the second reading at a regular meeting thereafter on the __ day of____, 2023, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
APPROVED: ____________________________
Bob Woten, Mayor
ATTEST:
_________________________
Clarissa Menchaca, City Clerk
APPROVED AS TO FORM:
_________________________
Nicole Rosser, City Attorney Formatted: Justified
93 The City Council of the City of Live Oak does ordain as follows:
2.04.050 Rules of decorum.
A. Preservation of Order. While the Council is in session, the chair shall preserve order and decorum.
No person in attendance shall either by conversation or otherwise delay or interrupt the proceedings or the peace of the Council or disturb either any Council member or any member of the public while speaking nor refuse to obey the orders of the Council or the presiding officer except as otherwise provided. Any persons making personal, impertinent or slanderous remarks or who shall become boisterous while addressing the Council shall be handled in accordance with 2.04.050(B). All persons addressing the Council shall step to the designated podium and shall give his or her name and address in an audible tone of voice for the record. All remarks shall be addressed to the Council as a body and not to any member thereof.
No person other than the Council and the person having the floor shall be permitted to enter into any discussion either directly or through a member of the Council without the permission of the chair. No question shall be asked a Council member except through the chair. Every person in attendance desiring to speak shall address the chair and, upon recognition by the chair, shall confine him or herself to the question under debate avoiding all personalities and indecorous language. Any person in attendance, once recognized by the chair, shall not be interrupted when speaking unless it shall be to call him or her to order or as otherwise here and before provided. If a person, while speaking, shall be called to order he or she shall cease speaking until the question of order shall be determined and if in order he or she shall be permitted to proceed. A Council member may request, through the chair, the privilege of having a written abstract of his or her statement on any subject under consideration by the Council entered in the minutes. If the Council consents thereto, such statement shall be entered in the minutes. (Ord. 414 § 2, 1995)
B. Decorum. Consistent with Senate Bill 1100 passed by the State Legislature in 2022, starting on January 1, 2023, the Brown Act is amended to address disruptions at public local government meetings.
Moving forward, consistent with SB 1100, the City of Live Oak adopts the following policy:
The Mayor and/or any Councilmember shall:
(1) Warn the individual that their behavior is disrupting the meeting and their failure to cease their behavior may result in removal.
(2) Order the removal of the individual if they do not “promptly” cease their disruptive behavior.
Consistent with SB 1100, the remainder of policies related to decorum at Council meetings shall also be in effect.
C. Civility. City of Live Oak elected officials and staff, will treat members of the public with respect and expect the same in return. The City is committed to maintaining orderly administrative processes in keeping City Council meetings and City operations in general free from disruptions. This section of the policy is intended to promote mutual respect, civility, and orderly conduct among City staff, elected officials, and the public.
94 D. Interactions. All interactions between City staff, elected officials, and members of the public shall be conducted in a respectful manner. With that in mind, the following rules shall govern interaction between the groups noted above while at City Council meetings:
1. Threats, including threats of violence, shall not be tolerated;
2. All City Council meeting attendees shall refrain from behavior that disrupts or threatens to disrupt City government operations. This includes, but is not limited to harassment and/or intimidation of City staff, elected officials, or members of the public; the willful destruction of public property; and conduct that threatens to provoke a violent reaction or disrupts the Council meeting;
3. If a sign, placard, banner, and/or other similar item disturbs, disrupts, or other otherwise impedes the orderly conduct of a City Council meeting, it shall not be permitted; and
4. No person attending the meeting shall engage in disorderly or boisterous conduct, including, but not limited to applause, whistling, stamping of feet, booing, or other loud noises. . . .
2.04.070 Ethics.
A. Purpose. The citizens and businesses of Live Oak are entitled to fair, ethical and accountable local government, which will instill public confidence in the fair operation and integrity of Live Oak’s City government. To this end, the Live Oak City Council has adopted a Code of Ethics and Conduct for members of the City Council and of the City’s boards and commissions to assure public confidence in the integrity of local government and its effective and fair operation.
B. Conduct. Members of the City Council shall conduct themselves in accordance with the following ethical standards:
1. Act in the Public Interest. Recognizing that stewardship of the public interest must be their primary concern, City Officials will work for the common good of the people of Live Oak and not for any private or personal interest, promoting the interests of the public and putting service to the public above service to oneself.
2. Comply with the Law. City Officials shall comply with the Constitution, Laws and Ordinances of the United States, the State of California and the City of Live Oak in the performance of their public duties.
3. Conduct of City Officials. The Professional and personal conduct of members must be above reproach and avoid even the appearance of impropriety. City Officials shall refrain from abusive conduct, personal charges or verbal attacks upon the character or motives of other members of Council, Boards and Commissions, staff, or the public.
4. Conflict of Interest. In order to assure their independence and impartiality on behalf of the common good, City Officials shall not use their official positions to influence government decisions in which they have a material financial interest, or where they have an organizational responsibility or personal relationship which may give the appearance of a conflict of interest. In accordance with the law, 95 members shall disclose investments, interests in real property, sources of income, and gifts; and they shall abstain from participating in deliberations and decision-making where conflicts may exist.
5. Gifts and Favors. City Officials shall not take any special advantages of services or opportunities for personal gain, by virtue of their public office, that are not available to the public in general. They shall refrain from accepting any gifts, favors, or promises of future benefits which might compromise their independence of judgment or action or give the appearance of being compromised.
6. Proper Efficient Use of Public Resources. City Officials shall not use public resources which are not available to the public in general for private gain or for personal purposes not otherwise authorized by law.
7. Promote Democratic Participation. Inform the public and encourage active engagement in governance. Be open, transparent and responsive, and respect and assist all persons in their dealings with public organizations.
8. Conduct of Public Meetings. City Officials shall prepare themselves for public issues, listen courteously and attentively to all public discussions before the body, and focus on the business at hand.
They shall refrain from interrupting other speakers, making personal comments not germane to the business of the body, or otherwise interfering with the orderly conduct of meetings.
9. Advocacy. City Officials shall represent the official policies or positions of the City Council, Board, or Commission to the best of their ability when designated as delegates for this purpose. When presenting their individual opinions and positions, City Officials shall explicitly state they do not represent their body or the City of Live Oak, nor will they allow the inference that they do. Council, Board, and Commission decisions shall receive the support of all City Officials.
10. Decisions. City Officials shall base their decisions on the merits and substance of the matter at hand, rather than on unrelated considerations.
11. Confidential Information. City Officials shall respect the confidentiality of information concerning the property, personnel, or affairs of the City. They shall neither disclose confidential information without proper legal authorization, nor use such information to advance their personal, financial or other private interests.
12. Strengthen Social Equality. Treat all persons with fairness, justice, equality, and respect individual differences, rights, and freedoms.
13. Demonstrate Personal Integrity. Adhere to the highest standards of conduct to inspire public confidence and trust in public service.
14. Policy Role of City Officials. City Officials shall respect and adhere to the council-manager structure of Live Oak City government as outlined by the Live Oak Municipal Code. In this structure, the City Council determines the policies of the City with the advice, information, and analysis provided by the public, boards and commissions, and City staff resulting in the City Manager implementing those polices.
Except as provided by the City of Live Oak Municipal Code, City Officials shall not interfere with the administrative functions of the City or the professional duties of City staff nor shall they impair the ability of staff to implement Council policy decisions.
96 15. Independence of Boards and Commissions. Because of the value of the independent advice of boards and commissions to the public decision-making process, City Officials shall refrain from using their position to unduly influence the deliberations or outcomes of boards and commission proceedings.
16. Positive Work Place Environment. City Officials shall support the maintenance of a positive and constructive work place environment for City employees and for citizens and businesses dealing with the City. City Officials shall recognize their special role in dealing with City employees to in no way create the perception of inappropriate direction to staff.
Introduced and the first reading waived at a regular meeting of the City Council of the City of Live Oak on the 3rd day of May, 2023, and passed and adopted after waiving the second reading at a regular meeting thereafter on the __ day of____, 2023, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
APPROVED: ____________________________
Bob Woten, Mayor
ATTEST:
_________________________
Clarissa Menchaca, City Clerk
APPROVED AS TO FORM:
_________________________
Nicole Rosser, City Attorney
97