Agenda packet — Live Oak City Council, June 28, 2023

LIVE OAK CITY COUNCIL AGENDA – JUNE 28, 2023

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

Wednesday, June 28, 2023, at 6:30 pm
Live Oak Council Chambers
9955 Live Oak Boulevard, Live Oak, California
The Council may take up any agenda item at any time, regardless of the order listed. Action may be taken on any item on this agenda. Materials related to an item on this Agenda submitted to the Council after distribution of the agenda packet are available for public inspection at City Hall, 9955 Live Oak Boulevard, Live Oak, during normal business hours.

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

In compliance with the Americans with Disabilities Act, the meeting room is wheelchair accessible and disabled parking is available. If you have a disability and need disability-related modifications or accommodations to participate in this meeting, please contact the City Clerk’s office at (530) 695-2112 x107. Requests must be made at least 24 hours in advance.
• 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/89153626818
▪ Join by Phone:
1-669-900-6833 or 1-833-548-0282 (Toll Free)
Webinar ID: 891 5362 6818

LIVE OAK

CITY COUNCIL

SPECIAL MEETING AGENDA
JUNE 28, 2023
6:30 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 – JUNE 28, 2023

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• Public Comment: Members of the public can submit general public comments, as well as comment on specific agenda items in the following ways:
o Public Attendance: Members of the public who attend in person may make comments from the Council Chamber podium.
o Live Remote Public Comment: Members of the public can submit a live remote public comment by:
▪ Joining the virtual Council meeting via the link below. When public comment is opened, raise your virtual hand and be called upon to speak for up to 3 minutes. https://us02web.zoom.us/j/89153626818
▪ 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: 891 5362 6818
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 – JUNE 28, 2023

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CALL TO ORDER

ROLL CALL

PLEDGE OF ALLEGIANCE AND INVOCATION

PUBLIC COMMENT
Any person wishing to address the City Council on general jurisdictional matters may do so at this time.

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.

BUSINESS ITEMS

1. Adoption of City Budget for Fiscal Year (FY) 2023-24 Recommendation: 1) Adopt resolution adopting the FY 2023-24 Annual Budget; and 2) Adopt resolution adopting the FY 2023-24 Appropriations (GANN) limit. (James Ramsey, Finance Director)

ADJOURNMENT
3 Live Oak, CA Logo
City of Live Oak
Report to City Council
Meeting Date: June 28, 2023
Title: Adoption of City Budget for Fiscal Year (FY) 2023-24 Contact Information: James Ramsey, Finance Director
4 Background: On behalf of the City's management, attached you will find the revised Proposed Budget for Fiscal Year 2023-24. The Budget totals $19.9 million of which $15 million come from enterprise funds and restricted revenue funds.

The Budget reflects the policies, goals, programs and service priorities the City Council is committed to providing the residents of Live Oak.

Big projects slated for FY 2023-24 include:
* Pennington Road of $1.1 million to be paid for by TDA funds tank * "P" Street Lift Station for $3.6 million to be paid for by Sewer funds and grant revenues
* Sewer Plant Solar Project for $2.4 million to be paid for by Sewer funds and a State Water Resources Board Grant
The operating portion of the budget for 2023-24 had the following significant impacts during the year:
* Police services - negotiations underway but we have currently budgeted $2.1 million for the current year, an increase of $817,000 as compared to last years budget.
* Salaries and benefits - included a budget for previously approved, but unbudgeted positions for a senior planner and building inspector, resulting in an increase of approximately $133,000 in salaries and $107,000 of benefits. * Healthcare costs - budgeted a 15% increase in the rates the City pays to insurance providers.
* Sewer fund - budgeted for a significant increase of $251,000 for repairs and maintenance and $120,000 for professional services.
* Budgeted a transfer from the Coronavirus State Fiscal and Local Recovery Funds of $825,000 to the General Fund, to augment the increase in police services.

Your management remains proud of the services offered to the residents of Live Oak by a small and dedicated workforce. Live Oak employees provide exemplary service on a daily basis. The accompanying pages summarize our projected revenue and expenditures for the various City of Live Oak funds that comprise the Budget. On behalf of our entire team, we are honored to serve the residents of the City of Live Oak and appreciate the ongoing support of the City Council.

Recommendation: 1) Adopt resolution adopting the FY 2023-24 Annual Budget; and 2) Adopt resolution adopting the FY 2023-24 Appropriations (GANN) limit.

Attachments:

Resolution Adopting FY 2023-24 Budget
Budget Schedules
Capital Improvement Budget
Confidential-Professional-Mgmt Salary Benefit Resolution NonRepresented Salary Schedule
Represented Salary Schedule
5 Resolution Appropriation Limit 2023-24
GANN Limit Calculation
6 1
Resolution No.

RESOLUTION OF THE CITY OF LIVE OAK, COUNTY OF SUTTER, STATE OF CALIFORNIA, ADOPTING THE CITY ANNUAL BUDGET AND BUDGET POLICIES OF THE CITY FOR THE 2023-24 FISCAL YEAR WHEREAS, the City Manager has prepared and submitted to the City Council a proposed budget for the 2023-24 fiscal year, starting July 1, 2023; and
WHEREAS, the City Council as the legislative body of the City has received and modified this proposed budget and budget policies; and
WHEREAS, the City Council has determined that it is necessary for the efficient management of the City that certain sums of revenue of the City be appropriated to the various departments, offices, agencies and activities of the City.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Live Oak as follows:

Section 1. A certain document on file being marked and designated “City of Live Oak – Annual Budget and Budget Policies – Fiscal Year 2023-24” said document as prepared by the City Manager, amended by the City Council, is hereby adopted for the Fiscal Year, commencing July 1, 2023.

Section 2. The following sums of money are hereby appropriated from the revenue of the City of Live Oak for activities of the City, including transfers and capital projects during the 2023-24 fiscal year.

General Fund $ 3,918,599
All Other Funds 15,010,072
Total Budget $19,928,671
PASSED AND ADOPTED by the City Council of the City of Live Oak this 28th day of June, 2023, by the following vote:

AYES:

NOES:

ABSENT:

NOT VOTING:

APPROVED:

Bob Woten, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
7 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
8 City of Live Oak
Fund Balance History & Projected Ending
Fiscal Year 2022-23
Audited Audited Estimated Resources Projected Estimated Fund Fund Balance Fund Balance Revenues Available Spending Fund Balance # Fund Name 6/30/2021 6/30/2022 6/30/2023 6/30/2023 6/30/2023 6/30/2023 10 General Fund $ 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 507,811 589,101 1,417,582 2,006,683 1,582,001 424,682 15 TDA Transportation Tax 286,070 254,257 1,300 255,557 4,300 251,257 16 Traffic Safety 11,604 17,661 4,000 21,661 - 21,661
17 COPS 239,995 236,877 155,000 391,877 155,450 236,427 18 Sidewalk Improvement 18,050 17,957 250 18,207 - 18,207 20 Street Lighting 133,192 87,967 55,164 143,131 63,800 79,331 21 CFD 92-1 Mello Roos 104,120 98,770 130,539 229,309 148,328 80,981 22 Fire Assessment (19,490) (17,317) 131,730 114,413 213 114,200 23 Fire CFD 2004-1 27,703 25,068 115,105 140,173 128,200 11,973 24 Police CFD 2004-1 27,833 7,288 311,482 318,770 317,500 1,270 25 Animal Control CFD 2004-1 3,873 3,402 18,600 22,002 21,500 502 26 Street Lighting CFD 2004-1 (29,676) (53,463) 20,526 (32,937) 26,000 (58,937) 27 Rec/Pool CFD 2004-1 57,102 42,380 144,859 187,239 176,700 10,539 28 Drainage CFD 2004-1 153,063 146,859 20,176 167,035 7,300 159,735 30 Parks AB1600 332,304 530,877 55,000 585,877 18,000 567,877 31 Community Ctr AB1600 287,603 342,224 40,000 382,224 - 382,224 32 Gov't Serv PW AB1600 68,770 110,045 21,000 131,045 - 131,045 33 Gen Gov't AB1600 433,608 503,858 30,000 533,858 - 533,858 34 Police AB1600 210,136 248,986 29,300 278,286 - 278,286 35 Fire AB1600 255,067 364,281 49,000 413,281 - 413,281 36 Roads/Signals AB1600 207,144 417,561 79,500 497,061 - 497,061 39 Flood Control AB1600 2,091 2,081 225 2,306 - 2,306
52 Drainage Connection Fees 267,670 509,231 98,000 607,231 - 607,231 90 CDBG HR Program Income 29,102 180,482 21,000 201,482 - 201,482 92 HOME Housing Grants 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 974,665 1,417,981 193,000 1,610,981 - 1,610,981 51 Sewer Connection Fees 780,471 1,256,432 234,800 1,491,232 550,000 941,232 $ 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. 9 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 $ 4,930,866 $ 9,482,118 $ 4,918,599 $ 4,563,519 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 236,427 155,000 391,427 220,000 171,427
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 125,000 225,000 350,000 1,075,000 (725,000) 59 Capital Equipment Purchase
Reserve - - - (125,000) 125,000
Enterprise Funds
12 *Water Enterprise (765,967) 1,001,350 235,383 1,731,367 (1,495,984) 13 *Sewer Enterprise 3,847,303 5,120,000 8,967,303 8,829,612 137,691 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 $ 15,456,717 $ 13,947,983 $ 29,404,700 $ 19,928,671 $ 9,476,029 * Fund Balance amounts shown for Water and Sewer Enterprise Funds represent cash held by that fund. 10 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Dept # Department FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 1000 City Council $ 91,942 $ 95,172 $ 92,099 $ 86,058 $ 93,806 $ 120,419 1005 Administration 452,718 341,608 281,287 385,867 369,813 301,535 1010 Finance Services 207,914 221,324 262,701 215,654 196,162 184,691 1060 City Attorney 75,110 56,637 53,932 55,617 55,000 55,000 1065 Economic Development 22,080 13,073 11,822 16,595 10,783 16,000 1045 Fire Services 1,202,888 586,413 492,033 804,526 651,159 674,665 1050 Police Services 760,130 921,044 1,080,990 1,404,348 955,700 1,677,900 1055 Animal Control Services 111,628 105,056 95,803 164,891 103,262 54,973 1015 Community Development 196,522 234,199 318,403 300,670 181,892 138,240 1020 Building & Safety 186,341 184,869 193,600 171,509 250,945 464,112 1025 Engineering 39,839 25,475 37,088 39,726 31,000 26,500 1030 Parks Operations 200,304 306,272 309,022 407,530 275,944 354,982 1035 Recreation Services 247,779 267,637 232,693 278,208 340,132 372,046 1040 Pool Operations 78,403 73,657 66,916 122,289 102,393 128,103 1057 Community Center - 5,442 - - - -
1032 Facility Maintenance 101,794 104,347 67,609 67,786 75,605 136,433 0000 Nondepartmental 24,420 (1,844) (20,891) 24,574 194,557 213,000 Subtotals 3,999,812 3,540,381 3,575,108 4,545,848 3,888,153 4,918,599 Total General Fund Revenues 3,682,462 3,332,471 3,658,662 4,323,610 3,598,466 4,930,866 Revenues Over Expenditures $ (317,350) $ (207,910) $ 83,553 $ (222,238) $ (289,687) $ 12,267 City of Live Oak
General Fund 10
Budget Fiscal Year 2023-24
11 City of Live Oak
General Fund 10
Revenue Estimates
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

GENERAL FUND REVENUES
4101 Secured Property Taxes $ 629,915 $ 668,907 683,788 $ 631,309 $ 860,000 $ 958,000 4103 Unsecured Property Taxes 34,055 36,847 36,380 32,172 33,000 45,000 4107 Homeowners Exemption 6,909 6,889 6,882 3,963 7,000 7,000 4111 Property Tax In Lieu Veh Fees 889,435 989,121 1,078,434 1,127,685 1,162,000 1,334,000 4113 General Sales and Use Tax 394,402 367,820 336,080 474,946 393,000 490,000 4115 Prop 172 Sales Tax 33,104 31,182 35,283 45,598 30,000 30,000 4120 Property Tax Other 307,040 58,935 72,618 48,504 - - 4137 Excise Tax 198,170 114,012 196,663 186,321 180,000 100,000 Total Taxes 2,493,030 2,273,713 2,446,128 2,550,498 2,665,000 2,964,000 4131 Business License 40,217 38,641 37,840 39,998 40,000 67,000 4132 Disabled Access 629 563 562 594 1,000 1,000
4134 Plan Check, Eng & Planning 24,081 (23,953) 10,601 24,795 38,000 38,000 4135 Building Permit Fees 261,860 172,478 248,687 246,323 235,000 200,000 4136 Plan Review Fees Building 50,344 42,631 54,274 66,789 60,000 60,000 4139 SMIP Fees 143 95 141 57 1,000 1,000
4140 CA Bldg Standards Commission 108 76 97 47 - -
4141 Plan Retention Fees 2,258 2,995 1,780 2,955 3,000 3,000 4143 Variance Use Permit Fees 15,310 24,740 23,763 11,809 15,000 15,000 4145 Code Enforcement Fees - 11,754 - 353 5,000 5,000
Total Licenses, Fees, Permits 394,950 270,020 377,744 393,720 398,000 390,000 4147 PG&E Franchise Fee 60,204 64,806 70,532 112,479 87,000 125,000 4149 Cable TV Franchise Fee 59,312 51,874 56,625 60,611 60,000 60,000 4151 Recology Franchise 113,285 115,019 118,671 96,008 145,000 145,000 4152 Recology General Maint. - - - 15,763 - 16,500
Total Franchise Fees 232,801 231,699 245,827 284,861 292,000 346,500 4119 Property Transfer Tax 18,946 21,390 30,622 34,287 35,000 30,000 4123 VLF Motor Vehicle In Lieu 4,425 6,996 6,916 10,962 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 1,500 4606 City Fines 4,100 2,100 1,000 500
4129 Fish and Game 365 513 324 138 - 2,600
4601 Grant Proceeds - 10,000 - 13,000
4607 FEMA Grant COVID-19 113,594 611,000 - 850,000
Total Intergovernmental 26,330 30,246 156,989 669,850 48,500 908,600 4155 Copies 5 94 19 10 - 100
4157 Caltrans Reimbursement 1,467 1,345 1,101 1,467 - - 4165 Administrative Fee 28,292 23,319 12,010 5,800 - 15,400 4201 Swimming Pool Fees 10,313 4,075 2,034 7,304 9,000 9,000 4203 Recreation Special Events 3,134 4,059 2,325 7,235 2,000 5,800 4204 Snack Bar - - - - - 4,500
4205 Swim Lessons/Fees 4,756 895 7,207 5,641 1,000 2,000 4207 Youth Basketball 4,281 5,715 - - 4,000 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 11,060 4216 Wrestling Program 2,728 3,627 - - 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 63,360 4169 Interest Earnings 135,544 121,711 15,819 8,825 - 10,000 Unrealized gain / loss 6,917 1,940 (5,809) (19,329) - - Total Use of Money 135,544 121,711 15,819 8,825 - 10,000 4161 Rents & Royalties 63,356 49,590 57,098 7,683 - 30,000 4162 Lease revenue - - - 56,577 55,000
4167 Miscellaneous Income 20,151 5,105 24,684 9,700 - 6,000 4171 Sale of Fixed Assets (4,558) - - - -
4173 Cash Over/Short 26 44 1 44 - -
Total Other Revenues 78,975 54,739 81,783 74,004 - 91,000 12 City of Live Oak
General Fund 10
Revenue Estimates
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 4303 Legal Cost Transfer 55,823 50,304 52,350 39,699 20,400 20,400 4305 Finance Cost Transfer 104,200 106,603 104,588 124,100 69,200 69,200 4309 General Govt Cost Transfer 70,401 123,601 125,235 110,602 51,806 51,806 4311 Engineering Cost Transfer 4,301 9,866 18,253 16,000 16,000 16,000 Total Revenue Transfers 234,725 290,374 300,426 290,401 157,406 157,406 TOTAL GENERAL FUND REVENUES $ 3,682,462 $ 3,332,471 3,658,662 $ 4,323,610 $ 3,598,466 $ 4,930,866 13 FORMULA FORMULA
City of Live Oak
General Fund 10
Departmental Expenditures 1000 - City Council
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5001 Salaries Elected $ 15,603 $ 17,502 $ 18,568 $ 14,002 $ 17,504 $ 33,079 5003 Salaries Permanent 875 - 292 583 - -
5013 Social Security 734 739 709 586 1,084 2,050
5015 Medicare 172 173 166 137 252 479
5019 Workers Compensation 604 621 646 742 744 1,407
5021 CalPERS City employer rate 1,442 1,191 1,182 13,403 1,308 2,541 5023 CalPERS Employee rate paid by City 537 280 280 280 - - 5025 Health Insurance 43,356 43,012 51,405 28,876 43,633 50,181 5027 Dental Insurance 2,694 2,177 2,170 1,778 1,666 2,591 5029 Vision Insurance 580 557 569 455 371 635
5031 Life Insurance 665 666 669 637 664 756
Total Salaries & Benefits 67,262 66,918 76,654 61,479 67,226 93,719 5319 Small Tools and Equipment 2,108 - 158 - 1,200 1,200 5323 Communications 4,125 8,108 4,696 8,877 10,280 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 7,000 $1,000 per Councilmember
$400 mileage reimbursements
5335 Professional Development 4,766 8,754 350 3,075 5,000 5,000 $1,000 per Councilmember
5341 Professional Services 1,685 2,144 2,811 3,032 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 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 $ 120,419 Budget Recap Actual Actual Actual Actual Proposed Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2021-22 FY 2021-22 Salaries & Benefits $ 67,262 $ 66,918 $ 76,654 $ 61,479 $ 67,226 $ 93,719 Services & Supplies 20,239 24,405 11,157 20,277 26,580 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 $ 120,419 14 City of Live Oak
General Fund 10
Departmental Expenditures 1005 - Administration
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 62,923 $ 88,307 $ 99,049 $ 107,677 $ 154,325 $ 129,407 5005 Part-Time Wages 5,661 - - 2,031 - -
5006 Outsource Personnel 150,290 21,015 2,400 - - -
5010 Technology Allowance - 660 780 660 990 720
5011 Car Allowance 313 2,400 2,763 2,420 3,600 2,640
5012 Bilingual Pay - 518 813 1,100 1,500 1,200
5013 Social Security 4,460 5,620 5,149 6,716 9,568 8,023 5015 Medicare 1,043 1,314 1,383 1,698 2,237 1,876
5017 Unemployment Insurance 958 608 391 548 521 437
5019 Workers Compensation 4,015 4,127 4,293 4,934 5,306 5,500 5021 CalPERS City employer rate 3,357 5,727 6,802 8,791 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 35,513 5027 Dental Insurance 47 1,397 771 1,069 1,905 1,506
5029 Vision Insurance 58 150 158 249 389 312
5031 Life Insurance 201 (99) 145 211 257 216
Total Salaries & Benefits 245,391 153,922 150,315 167,454 238,213 199,435 5301 Office Supplies 3,531 4,015 6,387 5,182 4,500 4,500 5303 Operating Supplies 1,986 543 1,043 929 - -
5309 Safety Items 1,109 - 1,275 218 - -
5311 Repair & Maintenance 184 21 789 5,146 5,000 5,000
5313 Repair & Maintenance - Buildings - - 141 699 - -
5317 Maintenance & Service Contract - - 297 - - 500
5319 Small Tools and Equipment 2,196 3,751 4,000 - 1,500 5321 Rents & Leases 12,781 5,891 4,478 (29,531) 6,000 6,000 Copier - $400 / month
Usage - $100 / month
5323 Communications 13,148 73,336 43,963 39,966 32,000 25,000 Peak Agenda Mangement
Gov Access Website
5325 Advertising 4,505 6,019 2,154 2,864 4,500 4,500
5327 Postage 1,372 1,023 3,336 5,592 3,500 2,500
5329 Printing & Copying 338 440 473 301 600 600
5331 Travel, Lodging & Meals 3,317 5,642 217 976 3,000 3,000 5333 Dues & Subscriptions 12,587 12,938 12,484 15,748 15,000 15,000 5335 Professional Development 1,872 5,451 4,913 9,070 5,000 5,000 City Clerks meetings
League of CA cities meetings
5337 Licenses & Permits 480 617 674 886 1,000 1,000
5341 Professional Services 68,671 16,221 28,282 43,921 43,000 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 - 500
5353 Special Departmental Expense 21,066 21,053 2,289 1,950 2,000 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 181,945 183,564 126,571 214,014 131,600 102,100 15 City of Live Oak
General Fund 10
Departmental Expenditures 1005 - Administration
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 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 - -
Total Interfund Transfers 25,382 4,122 4,401 4,399 - -
Total Department Expenditures $ 452,718 $ 341,608 $ 281,287 $ 385,867 $ 369,813 $ 301,535 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ 245,391 $ 153,922 $ 150,315 $ 167,454 $ 238,213 $ 199,435 Services & Supplies 181,945 183,564 126,571 214,014 131,600 97,100 Capital Outlay - - - - - 5,000
Transfers 25,382 4,122 4,401 4,399 - -
Total $ 452,718 $ 341,608 $ 281,287 $ 385,867 $ 369,813 $ 301,535 16 City of Live Oak
General Fund 10
Departmental Expenditures 1010 - Finance
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 9,967 $ 12,825 $ 27,466 8,835 $ 18,944 $ 10,816 5005 Salaries Extra Help 12,129 11,197 (56) - -
5011 Car Allowance 160 120 130 28 60 30
5012 Bi-lingual Pay 300 600 650 138 300 150
5013 Social Security 1,392 1,500 1,618 602 1,175 671
5015 Medicare 325 351 378 141 275 157
5017 Unemployment Insurance 174 174 174 43 87 36
5019 Workers Compensation 694 714 742 853 805 460
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 1,725 5023 CalPERS Employee rate paid by City 672 672 672 730 2,658 865 5025 Health Insurance 9,779 14,295 4,444 2,526 7,091 3,837 5027 Dental Insurance 502 887 320 181 285 145
5029 Vision Insurance 110 135 68 34 58 31
5031 Life Insurance 94 123 62 24 33 18
Total Salaries & Benefits 91,746 107,009 108,802 64,143 33,287 18,941 5301 Office Supplies 848 887 785 1,275 - 1,000
5317 Maintenance & Service Contracts 8,682 7,782 7,127 10,582 33,750 25,000 Finance Software (75%)
5319 Small Tools and Equipment 206 - 1,726 15 1,000 1,000 5323 Communications 437 798 513 418 - -
5325 Advertising 287 - - - 500 250
5329 Printing & Copying 983 661 519 339 625 1,500
5333 Dues & Subscriptions 435 460 - 920 - 1,000
5335 Professional Development 170 319 660 694 - 1,000
5341 Professional Services 90,716 88,527 121,956 121,396 120,000 120,000 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 15,000 Banking fees
Total Services and Supplies 112,569 108,183 147,529 145,111 162,875 165,750 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 $ 184,691 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ 91,746 $ 107,009 $ 108,802 $ 64,143 $ 33,287 $ 18,941 Services & Supplies 112,569 108,183 147,529 145,111 162,875 165,750 Capital Outlay - - - - - -
Debt & Contingencies - - - - - -
Transfers 3,599 6,132 6,370 6,400 - -
Total $ 207,914 $ 221,324 $ 262,701 $ 215,654 $ 196,162 $ 184,691 17 City of Live Oak
General Fund 10
Departmental Expenditures 1060 - Attorney
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5341 Professional Services $ 73,310 $ 54,377 $ 56,153 53,115 $ 55,000 $ 55,000 Total Services and Supplies 73,310 54,377 56,153 53,115 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 $ 55,000 Budget Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies 73,310 54,377 56,153 53,115 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 $ 55,000 18 City of Live Oak
General Fund 10
Department Expenditures 1065 - Econ. Development
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5337 Licenses & Permits $ 783 $ 783 $ 783 783 $ 783 $ 1,000 5341 Professional Services 15,000 5,000 5,000 5,000 10,000 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 16,000 Total Department Expenditures $ 22,080 $ 13,073 $ 11,822 $ 16,595 $ 10,783 $ 16,000 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies 22,080 13,073 11,822 16,595 10,783 16,000 Capital Outlay - - - - - -
Debt & Contingencies - - - - - -
Transfers - - - - - -
Total $ 22,080 $ 13,073 $ 11,822 $ 16,595 $ 10,783 $ 16,000 19 City of Live Oak
General Fund 10
Departmental Expenditures 1045 - Fire
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5313 Repair & Maint Buildings $ 30,233 $ 3,517 $ 54 7,669 $ 1,500 $ 5,000 5319 Small Tools and Equipment - - - - - -
5337 Licenses & Permits 779 1,594 1,066 1,727 1,500 1,500 5339 Utilities - 5,746 10,356 13,953 15,000 10,000
5341 Professional Services 656,880 656,880 613,401 607,084 765,000 810,900 5345 Property & Equip Insurance 2,130 2,335 1,770 3,431 - - Total Services and Supplies 690,022 670,072 626,646 633,864 783,000 827,400 5501 Principal 70,532 73,051 75,658 78,359 81,156 81,156 5503 Interest 19,630 16,091 14,504 11,803 11,803 6,109
Lease financing - payments through 2025
Total Debt & Contingency 90,162 89,142 90,162 90,162 92,959 87,265 5703 Equipment 612,245 4,346 2,450 50,800 10,000 -
Total Capital Outlay 612,245 4,346 2,450 50,800 10,000 - 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) (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) (240,000) Total Department Expenditures $ 1,202,888 $ 586,413 $ 492,033 $ 804,526 $ 651,159 $ 674,665 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies 690,022 670,072 626,646 633,864 783,000 827,400 Capital Outlay 612,245 4,346 2,450 50,800 10,000 -
Debt & Contingencies 90,162 89,142 90,162 90,162 92,959 87,265 Transfers (189,541) (177,147) (227,226) 29,700 (234,800) (240,000) Total $ 1,202,888 $ 586,413 $ 492,033 $ 804,526 $ 651,159 $ 674,665 20 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 2,057,000 *Total estimated contract is $2,057,000
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 2,067,900 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) - (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) - (294,000) (390,000) Total Department Expenditures $ 760,130 $ 921,044 $ 1,080,990 $ 1,404,348 $ 955,700 $ 710,272 $ 1,116,136 $ 1,677,900 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 2,067,900 Capital Outlay - - 3,140 1,320 - 600 - -
Debt & Contingencies - - - - - - - -
Transfers (216,861) (208,410) (238,226) 41,099 (294,000) - (294,000) (390,000) Total $ 760,130 $ 921,044 $ 1,084,130 $ 1,405,668 $ 955,700 $ 710,872 $ 1,116,136 $ 1,677,900 21 City of Live Oak
General Fund 10
Departmental Expenditures 1055 - Animal Services
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5341 Professional Services $ 111,354 $ 111,769 $ 105,473 108,638 $ 123,000 $ 123,000 9% of total Sutter Animal Services Authority budget
5353 Special Dept Expense - - - - - -
Total Services/Supplies 111,354 111,769 105,473 108,638 123,000 123,000 5501 Principal 52,882 52,882 52,882 52,882 52,882 52,883 5503 Interest Expense 5,593 5,841 2,380 422 2,380 90
Total Debt & Contingency 58,475 58,723 55,263 53,304 55,262 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) (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) (121,000) Total Department Expenditures $ 111,628 $ 105,056 $ 95,803 $ 164,891 $ 103,262 $ 54,973 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies 111,354 111,769 105,473 FY 2021-22 123,000 123,000 Capital Outlay - - - - - -
Debt & Contingencies 58,475 58,723 55,263 - 55,262 52,973 Transfers (58,201) (65,436) (64,933) 2,949 (75,000) (121,000) Total $ 111,628 $ 105,056 $ 95,803 $ 2,949 $ 103,262 $ 54,973 22 City of Live Oak
General Fund 10
Department Expenditures 1015 - Community Development
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 62,553 $ 89,695 $ 140,150 137,664 $ 60,929 $ 34,216 5010 Technology Allowance - 248 293 248 270
5011 Car Allowance 55 905 1,073 908 - 930
5012 Bi-lingual Pay 75 357 943 981 150
5013 Social Security 4,753 6,180 7,897 8,709 3,778 2,121 5015 Medicare 1,111 1,445 1,914 2,084 883 496
5017 Unemployment Insurance 434 608 759 760 282 91
5019 Workers Compensation 4,116 4,230 4,401 5,057 2,590 1,454 5021 CalPERS City employer rate 9,226 11,276 14,176 14,825 8,548 3,522 5023 CalPERS Employee rate paid by City 5,479 5,531 5,516 5,501 4,874 865 5025 Health Insurance 9,285 14,110 19,140 19,280 8,863 8,818 5027 Dental Insurance 662 654 901 953 276 384
5029 Vision Insurance 128 153 195 219 61 78
5031 Life Insurance 155 192 261 263 108 45
Total Salaries & Benefits 98,032 135,584 197,617 197,452 91,192 53,440 5303 Operating Supplies 83 5 97 - - -
5317 Maint & Service Contracts 1,318 1,558 1,739 2,625 1,600 1,600 5319 Small Tools and Equipment - - - - - 500
5323 Communications 375 983 854 765 2,500 500
5325 Advertising 3,439 2,257 1,689 1,097 1,000 1,000
5329 Printing & Copying - 567 919 1,005 2,500 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 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 34 185 100 200
Total Services and Supplies 90,750 85,663 107,528 89,921 90,700 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 $ 138,240 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ 98,032 $ 135,584 $ 197,617 $ 197,452 $ 91,192 $ 53,440 Services & Supplies 90,750 85,663 107,528 89,921 90,700 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 $ 138,240 23 City of Live Oak
General Fund 10
Departmental Expenditures 1020 - Building & Safety
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 99,677 $ 101,799 $ 57,470 38,272 $ 105,587 $ 233,293 5005 Salaries Extra Help - - 14,090 12,846 15,000 -
5011 Car Allowance - - - - - -
5012 Bilingual Pay - - 245 306 - -
5013 Social Security 6,492 6,488 4,310 3,281 6,546 14,465 5015 Medicare 1,518 1,517 1,008 767 1,531 3,383
5017 Unemployment Insurance 543 543 304 304 586 1,092
5019 Workers Compensation 5,937 6,102 6,348 7,295 4,487 9,915 5021 CalPERS City employer rate 13,082 14,151 7,033 6,024 10,040 17,916 5023 CalPERS Employee rate paid by City 8,584 8,613 3,392 2,569 2,625 - 5025 Health Insurance 17,998 19,711 8,611 5,523 40,226 115,122 5027 Dental Insurance 882 858 293 254 1,571 4,347
5029 Vision Insurance 190 190 67 56 322 939
5031 Life Insurance 208 208 123 99 224 540
Total Salaries & Benefits 155,111 160,180 103,296 77,596 188,745 401,012 5303 Operating Supplies 616 645 837 635 3,100 2,000
New code change materials (every 3 years) -
5307 Fuel 959 835 179 348 1,000 1,000
5309 Safety Items 365 - 224 49 500 5,000
5315 Repair & Maintenance Vehicles 2,879 258 732 59 800 800 5317 Maint & Service Contracts 3,593 2,940 7,516 1,611 6,500 6,500 5319 Small Tools and Equipment - - 327 136 300 -
5323 Communications 2,279 2,363 672 719 - 300
5325 Advertising - - - 280 - -
5331 Travel, Lodging & Meals 4,722 1,236 259 - 3,500 3,500 5333 Dues & Subscriptions 959 510 359 760 1,200 1,200
5335 Professional Development 1,176 2,026 2,373 993 2,800 2,800 5341 Professional Services 1,406 2,144 38,369 72,630 42,000 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 - 5703 Vehicle - - 24,075 - - -
Total Services and Supplies 24,530 17,368 82,725 86,313 62,200 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 $ 464,112 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ 155,111 $ 160,180 $ 103,296 $ 77,596 $ 188,745 $ 401,012 Services & Supplies 24,530 17,368 58,651 86,313 62,200 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 $ 464,112 24 City of Live Oak
General Fund 10
Departmental Expenditures 1025 - Engineering
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5311 Repairs & Maintenance $ - $ 7,997 $ 3,932 3,923 $ - $ - 5323 Communications 374 382 383 476 - 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 25,000 5353 Special Dept Expense 1,203 569 919 920 1,000 1,000 Total Services and Supplies 39,559 23,677 35,143 37,773 31,000 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 $ 26,500 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies 39,559 23,677 35,143 37,773 31,000 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 $ 26,500 25 City of Live Oak
General Fund 10
Departmental Expenditures 1030 - Parks
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 75,307 $ 145,424 $ 149,274 143,359 $ 84,752 $ 192,049 5005 Salaries Extra Help 9,966 12,035 10,166 11,645 38,400 15,000 5007 Overtime 2,101 2,702 1,670 4,262 - 3,000
5009 Certificate Pay - - - - - -
5011 Car Allowance 2,718 2,450 1,300 1,100 1,230 1,230
5012 Bilingual Pay 1,000 1,000 2,438 2,063 2,250 2,250
5013 Social Security 5,608 9,677 9,081 9,852 5,254 11,908 5015 Medicare 1,312 2,263 2,124 2,304 1,229 2,785
5017 Unemployment Insurance 1,190 1,700 1,245 1,550 651 910 5019 Workers Compensation 5,725 5,885 6,122 7,036 9,357 14,663 5021 CalPERS City employer rate 5,391 13,143 13,836 14,875 6,331 19,005 5023 CalPERS Employee rate paid by City - - - - - -
5025 Health Insurance 32,751 50,468 52,200 47,931 53,972 79,804 5027 Dental Insurance 1,391 2,404 2,182 2,359 2,135 2,980 5029 Vision Insurance 310 495 514 581 434 648
5031 Life Insurance 296 404 350 396 249 450
Total Salaries & Benefits 145,066 250,050 252,502 249,313 206,244 346,682 5303 Operating Supplies 10,452 10,135 8,482 13,314 13,000 13,000 5305 Chemicals (pesticides, etc) 2,446 2,340 3,059 561 3,000 3,000 5307 Fuel 7,631 8,620 7,335 9,687 11,000 11,000
5309 Safety Items 2,509 2,492 2,636 2,733 2,500 2,800
5311 Repair & Maintenance 10,563 24,334 21,508 38,769 25,000 10,000 5313 Repair & Maint Buildings 4,046 1,969 7,094 4,860 - 5,000 5315 Repair & Maint Vehicles 5,223 12,090 6,588 6,248 - 5,000 5316 Tree Trimming - - - - 12,000 12,000
5317 Maint & Service Contracts - 248 322 1,404 - 500
5319 Small Tools and Equip. 7,751 6,123 3,231 5,645 7,500 1,000 5321 Rents & Leases - - - 49
5323 Communications 4,288 2,922 4,058 2,983 4,000 2,000 5325 Advertising 733 - - - -
5331 Travel, Lodging & Meals 2,994 4,715 - 2,886 5,200 3,000 5335 Professional Development 1,415 3,589 1,801 2,673 3,500 2,000 5337 Licenses & Permits 172 327 1,503 1,573 1,500 2,000 5339 Utilities 30,572 4,582 421 13,043 10,000 12,000
5341 Professional Services 6,465 5,795 5,907 4,997 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 10,000 5371 Youth Soccer - - - 264 - -
Total Services/Supplies 113,839 100,075 84,175 126,244 105,700 100,300 5703 Vehicles & Heavy Equipment - - 15,696 16,673 43,000 - 5703 Capital Outlay & Equipment - - - - 20,000 7,000
5 benches and bbq's
Total Capital Outlay - - 15,696 16,673 63,000 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) Total Interfund Transfers (58,601) (43,853) (43,351) 15,300 (99,000) (99,000) Total Department Expenditures $ 200,304 $ 306,272 $ 309,022 $ 407,530 $ 275,944 $ 354,982 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ 145,066 $ 250,050 $ 252,502 $ 249,313 $ 206,244 $ 346,682 Services & Supplies 113,839 100,075 84,175 126,244 105,700 100,300 Capital Outlay - - 15,696 16,673 63,000 7,000
Debt & Contingencies - - - - - -
Transfers (58,601) (43,853) (43,351) 15,300 (99,000) (99,000) Total $ 200,304 $ 306,272 $ 309,022 $ 407,530 $ 275,944 $ 354,982 26 City of Live Oak
General Fund 10
Department Expenditures 1032 - Facility Maintenance
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 10,338 $ 7,234 $ 4,023 4,483 $ - $ 8,486 5005 Salaries Extra Help 408 3,460 2,764 - - -
5007 Overtime 30 - - 96 - -
5011 Car Allowance 166 196 111 29 - 30
5012 Bilingual Pay 31 44 81 69 - 75
5013 Social Security 713 671 399 269 - 526
5015 Medicare 167 157 94 63 - 123
5017 Unemployment Insurance 478 490 128 54 - 55
5019 Workers Compensation 60 62 65 74 - 361
5021 CalPERS City employer rate 92 83 205 357 - 866
5023 CalPERS Employee rate paid by City - - - - - -
5025 Health Insurance 962 889 1,694 2,185 - 5,313
5027 Dental Insurance 40 36 67 107 - 186
5029 Vision Insurance 7 6 11 22 - 35
5031 Life Insurance 7 5 11 20 - 27
Total Salaries & Benefits 13,499 13,333 9,653 7,828 - 16,083 5303 Operating Supplies 437 667 27 584 525 1,500
5309 Safety Items 144 318 253 390 2,625 1,000
Small Tools & Equipment 4,000
Buffing machine
5313 Repair & Maint Buildings 38,466 48,057 19,202 15,026 47,250 77,250 Fire stations HVAC ($30,000)
City Hall
Boy Scount Buildings
Community Center
5323 Communications 6,982 9,361 8,945 7,626 - 6,000
5337 Licenses & Permits 2,084 1,862 734 537 2,205 600
5339 Utilities 35,550 27,190 23,442 27,231 23,000 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 75,605 120,350 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 $ 136,433 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ 13,499 $ 13,333 $ 9,653 $ 7,828 $ - $ 16,083 Services & Supplies 87,198 91,014 57,956 56,549 75,605 120,350 Capital Outlay 1,097 - - 3,409 - -
Debt & Contingencies - - - - - -
Transfers - - - - - -
Total $ 101,794 $ 104,347 $ 67,609 $ 67,786 $ 75,605 $ 136,433 27 City of Live Oak
General Fund 10
Departmental Expenditures 1035 - Recreation
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 86,137 $ 97,672 $ 113,130 115,863 $ 124,557 $ 127,699 5005 Salaries Extra Help 55,413 41,109 13,604 25,187 65,240 54,217 5007 Overtime 521 601 857 1,909 - 2,000
5011 Car Allowance 2,183 1,955 1,962 1,709 1,950 900
5012 Bilingual Pay 963 1,888 2,113 1,788 1,515 1,650
5013 Social Security 9,196 8,439 6,933 8,876 7,722 7,918 5015 Medicare 2,150 1,974 1,621 2,076 1,806 1,852
5017 Unemployment Insurance 4,098 3,040 1,206 2,505 890 692 5019 Workers Compensation 3,673 3,775 3,927 4,513 12,804 7,536 5021 CalPERS City employer rate 7,461 8,556 10,232 11,370 12,106 13,601 5023 CalPERS Employee rate paid by City 2,308 2,504 2,703 2,980 2,918 3,256 5025 Health Insurance 39,716 46,332 51,965 47,781 72,244 70,970 5027 Dental Insurance 2,255 2,416 2,261 2,441 2,825 2,691 5029 Vision Insurance 487 515 527 593 565 572
5031 Life Insurance 314 311 314 355 340 342
Total Salaries & Benefits 216,875 221,087 213,356 229,946 307,482 295,896 5309 Safety Items - 100
5323 Communications - 601 580 526 - 700
5335 Professional Development - - 150 97 150 150
5341 Professional Services - 734 - 384 500 500
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 20,000 New event
Holiday celebration ($8,000)
Live Oak Festival ($7,000)
5353 Special Dept Expense 7 787 742 15 1,500 1,500
535X Snack Bar - - - - - 4,500
Youth Programs
5357 Basketball 2,548 3,202 851 2,951 4,000 4,000
5365 Swimming 800 200 - 49 1,000 1,000
5367 Tennis - 58 - 1,205 200 500
5369 Wrestling 2,389 4,723 - - 3,000 3,000
5371 Youth Soccer 14,400 13,867 9,505 14,351 14,000 15,000 5380 Skating - - - - 500 500
5366 Flag Football - - - - 3,000 300
5399 Other Youth Programs 1,607 1,450 1,836 1,327 2,300 2,300 Adult Programs
5361 Football - - - - - 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 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) Total Interfund Transfers (14,243) (7,409) (2,341) 12,799 (20,000) (20,000) Total Department Expenditures $ 247,779 $ 267,637 $ 232,693 $ 278,208 $ 340,132 $ 372,046 28 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ 216,875 $ 221,087 $ 213,356 $ 229,946 $ 307,482 $ 295,896 Services & Supplies 45,147 46,381 21,679 35,463 52,650 60,150 Capital Outlay - 7,578 - - - 36,000
Debt & Contingencies - - - - - -
Transfers (14,243) (7,409) (2,341) 12,799 (20,000) (20,000) Total $ 247,779 $ 267,637 $ 232,693 $ 278,208 $ 340,132 $ 372,046 29 City of Live Oak
General Fund 10
Departmental Expenditures 1040 - Pool
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5003 Salaries Permanent $ 20,470 $ 24,124 $ 26,860 26,338 $ 28,255 $ 52,181 5005 Salaries Life Guards 21,904 22,022 12,161 22,480 65,240 54,217 5007 Overtime 122 100 154 286 - -
5009 Certificate Pay - - - -
5011 Car Allowance 588 600 650 550 630 1,230
5012 Bilingual Pay 225 450 488 413 450 750
5013 Social Security 2,946 2,831 1,503 3,791 1,752 3,235 5015 Medicare 689 662 352 887 410 757
5017 Unemployment Insurance 1,817 1,543 173 2,322 174 218 5019 Workers Compensation 4,327 4,447 4,627 5,317 7,058 3,823 5021 CalPERS City employer rate 1,701 1,976 2,292 2,445 2,510 4,569 5023 CalPERS Employee rate paid by City 385 417 451 497 486 543 5025 Health Insurance 8,250 10,717 11,716 10,142 14,577 20,915 5027 Dental Insurance 449 483 471 494 569 869
5029 Vision Insurance 96 113 112 122 116 188
5031 Life Insurance 66 68 65 70 66 108
Total Salaries & Benefits 64,035 70,553 62,074 76,154 122,293 143,603 5303 Operating Supplies 296 277 863 471 1,500 1,800
5305 Chemicals 14,033 10,385 13,869 14,837 17,000 20,400 5309 Safety Items 1,787 339 1,353 1,402 1,500 1,800
5311 Repair & Maintenance 453 976 20 13,993 3,000 3,600 5319 Small Tools and Equipment 3,245 - 1,107 1,502 1,200 5323 Communications 248 341 375 358 - 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 Total Services and Supplies 30,410 18,095 24,457 40,836 26,100 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) Total Interfund Transfers (16,042) (14,991) (19,616) 5,299 (46,000) (46,000) Total Department Expenditures $ 78,403 $ 73,657 $ 66,916 $ 122,289 $ 102,393 $ 128,103 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ 64,035 $ 70,553 $ 62,074 $ 76,154 $ 122,293 $ 143,603 Services & Supplies 30,410 18,095 24,457 40,836 26,100 30,500 Capital Outlay - - - - - -
Debt & Contingencies - - - - - -
Transfers (16,042) (14,991) (19,616) 5,299 (46,000) (46,000) Total $ 78,403 $ 73,657 $ 66,916 $ 122,289 $ 102,393 $ 128,103 30 City of Live Oak
Fund 12
Department 1200 - Water Enterprise
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4169 Water Usage Charges $ 873,133 $ 873,379 $ 940,336 $ 798,235 $ 920,000 $ 925,000 4405 Penalty Charges 6,453 4,434 75 - - 7,000
4404 Services Miscellaneous - 1,913 (221) 975 - 350
4401 Interest Earnings 1,975 350 - (44,294) - 69,000
4601 Federal Grants - - - 123,864 - -
4172 Contributed Capital Grants 577,087 1,417,165 1,210,749 - - - TOTAL FUND REVENUES $ 1,458,648 $ 2,297,241 $ 2,150,939 $ 878,780 $ 920,000 $ 1,001,350 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5001 Salaries Elected $ 1,951 $ 2,182 $ 2,321 $ 1,751 $ 2,970 $ - 5003 Salaries Permanent 184,043 292,850 331,287 340,085 342,368 468,095 5005 Salaries Extra Help 22,091 23,232 10,110 7,987 - - 5006 Outsourced Personnel 22,512 - - -
5007 Overtime 3,241 4,509 2,412 4,479 -
5010 Technology Allowance - 247 293 248 270 270
5011 Car Allowance 1,095 1,689 2,001 1,793 1,950 2,340
5012 Bilingual Pay - 3,687 4,494 4,019 4,125 3,225
5013 Social Security 12,633 19,067 19,608 21,212 21,881 29,022 5015 Medicare 2,954 4,459 4,653 5,009 5,117 6,787
5017 Unemployment Insurance 2,610 2,854 3,361 3,061 2,344 2,293 5019 Workers Compensation 11,843 12,173 12,665 14,554 21,447 29,192 5020 CalPERS Unfunded Liability 38,323 26,114 28,665 20,839 31,400 - $157,000 (20%)
5021 CalPERS City employer rate 16,449 27,851 31,880 35,419 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 8,808 5024 OPEB ARC Expense 187 197 (34) (630) - -
5025 Health Insurance 49,194 68,014 81,055 80,038 128,380 134,877 5027 Dental Insurance 3,706 3,901 4,254 4,552 5,168 6,662 5029 Vision Insurance 734 886 962 1,101 1,053 1,423
5031 Life Insurance 682 818 932 1,031 979 1,206
Total Salaries & Benefits 421,425 461,215 558,521 570,943 616,695 749,267 5301 Office Supplies 2,579 2,012 1,431 3,104 2,000 2,000 5303 Operating Supplies 3,611 3,374 2,363 3,023 2,500 2,500 5305 Chemicals 25,245 39,446 47,312 68,090 63,000 63,000 5307 Fuel 3,429 2,925 1,252 2,079 3,000 3,000
5309 Safety Items 1,118 753 1,249 578 800 800
5311 Repair & Maintenance 29,952 32,246 60,142 62,438 35,000 35,000 5312 Repair Distribution System - 182 9,667 950 - -
5313 Repair & Maint Buildings 54 - - - - -
5315 Repair & Maint Vehicles 3,841 4,248 3,724 3,948 - - 5317 Maint & Service Contracts 16,058 8,688 10,764 11,560 18,000 18,000 5319 Small Tools and Equip 3,238 1,912 5,997 3,643 3,500 3,500 5321 Rents & Leases 8,450 5,337 6,683 1,049 6,000 6,000 5323 Communications 1,828 4,198 3,682 3,626 4,200 4,200 5325 Advertising - - - 483 - -
Tree Trimming - - - - - 10,000
5327 Postage 6,103 4,761 7,638 8,086 7,700 7,700
5329 Printing & Copying 3,759 3,768 3,922 6,443 4,700 4,700 5331 Travel, Lodging & Meals 200 969 - - -
5333 Dues & Subscriptions 4,049 - 854 695 1,000 3,000
5335 Professional Dev 759 6,023 845 1,016 4,000 2,000
5337 Licenses & Permits 13,125 15,765 17,965 19,819 20,000 20,000 5339 Utilities 161,652 190,532 198,257 280,723 255,000 255,000 Power
31 City of Live Oak
Fund 12
Department 1200 - Water Enterprise
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5341 Professional Services 182,474 103,124 155,066 108,134 100,000 100,000 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 32,000 5345 Property & Other Insur 11,709 15,471 15,106 23,424 23,400 29,000 5349 Fidelity Insurance 199 210 220 231 231 300
5353 Special Dept Expense 175 175 160 220 500 500
Total Services/Supplies 499,004 458,929 570,207 633,871 575,531 602,200 5501 Principal 40,000 - - - 40,000 40,000
5503 Interest 44,200 21,253 40,800 39,249 38,250 36,000 Total Debt Service 84,200 21,253 40,800 39,249 78,250 76,000 5703 Equipment - 775 19,151 20,854 35,000 66,700
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)
5703 Vehicles - - - - 47,500 -
Utility Truck
Backhoe (Streets, Water, Sewer, Parks)
5705 Grant Funded Projects 577,087 - - - 200,000 200,000 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 20,854 282,500 266,700 5901 Interfund Transfer - - 21,250
5903 Legal Cost Transfer 7,760 5,919 6,000 5,001 5,000 5,000 5905 Finance Cost Transfer 14,897 12,971 13,001 18,000 18,000 18,000 5909 General Govt Transfer 10,101 14,899 14,892 11,000 11,000 11,000 5911 Engineering Transfer 1,200 3,170 5,615 3,200 3,200 3,200 Total Interfund Transfers 33,958 36,959 60,758 37,201 37,200 37,200 TOTAL FUND EXPENDITURES $ 1,615,674 $ 979,131 $ 1,249,436 $ 1,302,118 $ 1,590,176 $ 1,731,367 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ 421,425 $ 461,215 $ 558,521 $ 570,943 $ 616,695 $ 749,267 Services & Supplies 499,004 458,929 570,207 633,871 575,531 602,200 Capital Outlay 577,087 775 19,151 20,854 282,500 266,700 Debt & Contingencies 84,200 21,253 40,800 39,249 78,250 76,000 Transfers 33,958 36,959 60,758 37,201 37,200 37,200
Total $ 1,615,674 $ 979,131 $ 1,249,436 $ 1,302,118 $ 1,590,176 $ 1,731,367 32 City of Live Oak
Fund 13
Department 1300 - Sewer Enterprise Operations
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 $ 2,500,000 4405 Penalty Charges 17,706 10,289 215 - 10,000 10,000
4169 Interest Earnings 59,014 52,994 14,051 8,559 - 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 $ 5,120,000 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5001 Salaries Elected $ 1,951 $ 2,164 $ 2,321 $ 1,751 $ 2,970 $ - 5003 Salaries Permanent 265,955 398,668 437,869 465,422 622,814 581,032 5005 Salaries Extra Help 26,133 26,966 10,092 7,987 18,263 - 50XX Opearator in Training Program - 48,000 -
5006 Outsourced Personnel 33,768 - 121,500 78,780 - -
5007 Overtime 2,803 4,039 2,251 4,739 - 4,000
5009 Certificate Pay - - -
5010 Technology Allowance - 495 585 495 540 540
5011 Car Allowance 4,279 5,960 6,745 6,001 6,315 5,910
5012 Bilingual Pay 1,925 3,818 4,700 4,150 4,125 3,600
5013 Social Security 18,118 25,577 26,054 28,925 38,798 36,024 5015 Medicare 4,238 5,982 6,227 6,859 9,073 8,425
5017 Unemployment Insurance 2,918 3,244 3,541 3,493 3,754 2,621 5019 Workers Compensation 57,395 58,995 61,375 70,531 39,651 35,661 5020 CalPERS Unfunded Liability 61,317 69,639 76,441 38,899 47,100 45,200 $150,806 (30%)
5021 CalPERS City employer rate 26,946 40,428 45,834 50,536 70,754 71,544 5023 CalPERS Employee rate paid by City 12,832 13,057 13,230 14,312 14,843 15,454 5025 Health Insurance 60,043 80,994 97,511 94,715 218,554 164,623 5027 Dental Insurance 4,199 4,773 4,799 5,394 8,625 7,471 5029 Vision Insurance 818 1,001 1,058 1,264 1,762 1,577 5031 Life Insurance 815 985 1,068 1,216 1,519 1,368
Total Salaries & Benefits 586,453 746,785 923,203 885,469 1,157,460 985,050 5301 Office Supplies 2,898 2,226 1,854 3,079 2,800 2,800 5303 Operating Supplies 12,156 5,252 4,398 7,039 6,000 6,000 5305 Chemicals 1,982 10,469 13,751 23,786 15,000 20,000 5307 Fuel 9,597 13,503 10,403 14,139 16,000 16,000
5308 Inventory 2,584 13,769 10,124 13,442 15,000 15,000 5309 Safety Items 1,559 2,635 2,233 2,591 2,500 2,500
5311 Repair/Maint WWTP 86,753 90,737 123,077 199,080 325,000 250,000 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 50,000 5313 Repair & Maint Buildings 393 66 73 7,146 15,000 15,000 5315 Repair & Maint Vehicles 4,826 2,240 22,281 25,362 25,000 25,000 5317 Maint & Service Contracts 34,044 26,291 11,564 11,716 50,000 50,000 5319 Small Tools and Equip 8,630 10,258 6,403 7,453 4,800 4,800 5321 Rents & Leases 10,084 11,671 11,321 5,940 12,500 12,500 5323 Communications 6,519 10,385 22,490 8,022 8,104 8,104 5325 Advertising 1,450 - 490 490 600 600
5327 Postage 6,122 4,673 8,021 8,092 7,500 7,500
5329 Printing & Copying 4,142 3,768 3,922 6,443 4,000 4,000 5333 Dues & Subscriptions 1,395 10 4,764 5,747 2,000 2,000 5335 Professional Dev 541 125 510 295 2,000 2,000
33 City of Live Oak
Fund 13
Department 1300 - Sewer Enterprise Operations
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5337 Licenses & Permits 19,728 20,126 29,628 10,355 30,000 30,000 5338 Utilities - Sewage Plant 137,169 159,788 152,436 183,423 165,000 165,000 5339 Utilities 45,598 31,721 44,632 37,585 45,000 45,000 5341 Professional Services 487,382 232,977 257,635 233,488 215,000 350,000 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 63,000 5345 Property & Other Insurance 38,177 50,294 48,909 76,196 76,196 86,000 5349 Fidelity Insurance 342 359 377 396 396 500
5353 Special Departmental Expense 280 280 280 - 500 500 5360 Sludge Removal 13,848 18,734 9,138 125 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 1,283,804 5501 Principal - - - 202,852 202,852
5503 Interest 84,129 103,044 77,092 74,868 74,720 71,000 Total Debt Service 84,129 103,044 77,092 74,868 277,572 273,852 5701 Buildings & Structures - - - 70,000 60,000
Radios ($60,000)
5703 Vehicles - - - 67,500 -
5704 Equipment - - - - 150,000 305,000
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 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 6,095,000 5901 Interfund Transfers - - - - 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 5905 Finance Cost Transfer 33,799 22,946 23,198 28,197 28,200 28,200 5909 General Govt Transfer 23,200 26,502 26,599 21,006 21,006 21,006 5911 Engineering Cost Transfer 2,900 5,698 10,709 11,701 11,700 11,700 Total Interfund Transfers 77,655 65,686 71,298 66,905 191,906 191,906 TOTAL FUND EXPENDITURES $ 1,786,109 $ 1,708,761 $ 1,918,598 $ 1,986,563 $ 6,834,812 $ 8,829,612 34 City of Live Oak
Fund 13
Department 1300 - Sewer Enterprise Operations
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ 586,453 $ 746,785 $ 923,203 $ 885,469 $ 1,157,460 $ 985,050 Services & Supplies 1,037,872 793,246 847,005 987,246 1,190,374 1,283,804 Capital Outlay - - - (27,925) 4,017,500 6,095,000
Debt & Contingencies 84,129 103,044 77,092 74,868 277,572 273,852 Transfers 77,655 65,686 71,298 66,905 191,906 191,906
Total $ 1,786,109 $ 1,708,761 $ 1,918,598 $ 1,986,563 $ 6,834,812 $ 8,829,612 35 City of Live Oak
Fund 14
Department 1400 Streets/Roads
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4157 Cal Trans Reimbursement $ 8,008 $ 6,673 $ 6,673 $ 8,008 $ 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 1,000 4170 Unrealized gains / losses - - - (4,019) - -
4301 Interfund Transfer - 33,412 - -
4500 2103 Gas Tax 26,537 53,332 93,759 66,971 53,000 93,088 4501 2105 Gas Tax 43,827 40,923 55,656 48,270 35,000 61,643 4503 2106 Gas Tax 31,205 28,539 42,683 32,397 23,000 39,461 4505 2107 Gas Tax 54,455 51,100 70,696 57,062 35,000 74,042 4507 2107.5 Gas Tax 2,000 2,000 4,000 452 - 2,000
4508 State Gas Tax Rehab - 43,115 155,711 199,590 165,000 232,222 4509 State Gas Tax Prior Yrs 165,689 111,278 - - - -
4601 Grant Proceeds 7,500 - - 963,000 -
(Pennington Rd West)
TOTAL FUND REVENUES $ 360,329 $ 399,720 $ 444,890 $ 405,917 $ 1,281,000 $ 509,456 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5003 Salaries Permanent $ 36,349 $ 98,161 $ 96,020 $ 93,514 $ 92,663 $ 146,393 5005 Salaries Extra Help 9,966 12,035 10,166 7,987 18,263 - 5006 Outsourced personnel 11,256 - - -
5007 Overtime 1,543 2,625 1,768 3,691 -
5011 Car Allowance 25 - - - - 60
5012 Bilingual Pay 150 300 363 350 300 450
5013 Social Security 2,904 6,773 6,227 6,494 5,745 9,076 5015 Medicare 679 1,584 1,457 1,519 1,344 2,122
5017 Unemployment Insurance 836 1,270 1,009 1,099 543 655 5019 Workers Compensation 2,234 2,296 2,389 2,745 7,181 10,771 5019 CalPERS Unfunded Liability - 17,410 19,110 13,893 7,850 - 5021 CalPERS City employer rate 2,498 9,978 10,456 11,333 11,075 16,482 5023 CalPERS Employee rate paid by City 385 417 450 497 486 543 5025 Health Insurance 6,429 18,251 19,956 19,775 25,008 39,832 5027 Dental Insurance 531 1,201 926 994 957 1,709
5029 Vision Insurance 101 209 191 266 205 375
5031 Life Insurance 117 239 212 242 208 324
Total Salaries & Benefits 76,003 172,749 170,700 164,399 171,828 228,792 5301 Office Supplies 2,446 1,913 1,266 2,708 2,500 2,500 5303 Operating Supplies 3,200 1,388 2,091 1,915 2,500 2,500 5305 Chemicals - 256 341 - - -
5307 Fuel 801 230 623 3,065 3,000 3,000
5308 Signs 1,041 1,588 3,770 2,023 4,000 4,000
5309 Safety Items 2,126 1,815 3,044 3,627 2,450 2,450
5311 Repair & Maintenance 27,449 (7,952) 8,031 9,236 12,000 12,000 5315 Repair & Maint Vehicles 4,051 2,610 2,813 3,741 5,000 5,000 5317 Maintenance & Service Contract - - - 544 - -
5319 Small Tools and Equip 1,582 2,656 6,148 636 1,000 3,000 Viber Plate Tool for road repair ($2,000)
5321 Rents & Leases 180 647 1,664 1,786 750 750
5323 Communications 1,998 1,461 1,549 929 1,884 1,900
5329 Printing & Copying 696 243 154 - 1,200 1,200
5331 Travel, Lodging & Meals - 1,062 - -
36 City of Live Oak
Fund 14
Department 1400 Streets/Roads
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5333 Dues & Subscriptions 815 961 1,309 1,554 1,500 1,500 5335 Professional Dev. - - 453 384 500 500
5337 Licenses & Permits 1,171 - 1,107 1,488 1,500 1,500 5339 Utilities 1,353 1,830 2,344 7,191 6,000 9,000
Tree trimming - - - - - 15,000
5341 Professional Services 11,097 41,759 34,740 43,540 50,450 65,000 5341 Street Sweeping Services 22,810 - 26,957 22,810 26,000 26,000 5343 Liability Insurance 3,243 3,341 3,352 4,338 4,338 6,200 5345 Property & Other Insur 1,524 1,785 1,436 2,783 2,783 3,000 5349 Fidelity Insurance 28 30 31 33 500 500
5353 Special Department Expense - - 1 - 500 500
Total Services and Supplies 87,611 57,623 103,223 114,331 130,355 167,000 37 City of Live Oak
Fund 14
Department 1400 Streets/Roads
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5704 Software 30,000 100,000
Pavement assessment program
5703 Vehicles & Heavy Equip - - 28,326 - 92,500 207,000 Tractor & Mower ($45,000 & $15,000)
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 -
Total Equipment & Projects - - 174,326 25,779 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 5905 Finance Cost Transfer 2,100 3,797 3,899 9,000 9,000 9,000 5909 General Govt Transfer 1,400 4,399 4,468 4,501 4,501 4,501 5911 Engineering Transfer 201 941 1,755 1,000 1,000 1,000 Total Interfund Transfers 44,801 13,141 12,021 16,400 16,401 16,401 TOTAL FUND EXPENDITURES $ 208,415 $ 243,513 $ 460,270 $ 320,909 $ 1,535,084 $ 719,193 Actual Actual Actual Actual Adopted Proposed
Budget Recap Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ 76,003 $ 172,749 $ 170,700 $ 164,399 $ 171,828 $ 228,792 Services & Supplies 87,611 57,623 103,223 114,331 130,355 167,000 Capital Outlay - - 174,326 25,779 1,216,500 307,000
Debt & Contingencies - - - - - -
Transfers 44,801 13,141 12,021 16,400 16,401 16,401
Total $ 208,415 $ 243,513 $ 460,270 $ 320,909 $ 1,535,084 $ 719,193 38 City of Live Oak
Fund 14
Department 1415 - Storm Drains
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 5311 Repair & Maintenance $ - $ - $ - $ - $ 1,500 $ -
* Culvert Cleaning & Repair: tool and equipment to clean and maintain culverts, drainage ditches, and staff hours. 25,000 * Storm Station Repairs: Pumps, motors, control panels, and discharge gates. 25,000 5337 Licenses & Permits 320 352 419 - - -
5339 Utilities 1,699 1,401 1,453 1,635 1,500 1,500
5341 Professional Services 388 - 58 2,083 - 15,000
Total Services and Supplies 2,407 1,753 1,930 3,718 3,000 66,500 TOTAL FUND EXPENDITURES $ 2,407 $ 1,753 $ 1,930 $ 3,718 $ 3,000 $ 66,500 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies 2,407 1,753 1,930 3,718 3,000 66,500 Capital Outlay - - - - - -
Debt & Contingencies - - - - - -
Transfers - - - - - -
Total $ 2,407 $ 1,753 $ 1,930 $ 3,718 $ 3,000 $ 66,500
39 City of Live Oak
Fund 15
Department 1500 - TDA Transportation Tax
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 - -
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 $ 400,000 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5311 Repair & Maintenance $ - $ - $ 34 $ - $ - $ -
5333 Dues & Subscriptions 815 1,062 1,309 1,555 1,600 2,000 5341 Professional Services 2,960 8,511 1,945 9,032 3,000 1,500 Total Services and Supplies 3,775 9,573 3,287 10,587 4,600 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
5905 Finance Cost Transfer 200 265 300 299 300 300
5909 General Govt Transfer 198 298 297 301 300 300
5911 Engineering Cost Transfer - 57 174 99 100 100
Total Interfund Transfers 383,305 39,515 56,828 800 800 800 TOTAL FUND EXPENDITURES $ 387,080 $ 49,088 $ 1,284,083 $ 30,541 $ 47,400 $ 1,104,300 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies 3,775 9,573 3,287 10,587 4,600 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
Total $ 387,080 $ 49,088 $ 1,284,083 $ 30,541 $ 47,400 $ 1,104,300 40 City of Live Oak
Fund 16
Department 1600 - Traffic Safety (Vehicle Code Fines)
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4511 Transportation Tax Non Transit $ 4,230 $ 5,140 $ 4,781 $ 6,254 $ 3,500 $ 2,500 4169 Interest Earnings 6 73 10 (83) - 1,500
4170 Unrealized gains / losses - - - (114) - -
TOTAL FUND REVENUES $ 4,236 $ 5,213 $ 4,791 $ 6,057 $ 3,500 $ 4,000 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies 1,400 - - - - -
Capital Outlay - - - - - -
Debt & Contingencies - - - - - -
Transfers - - - - - -
Total $ 1,400 $ - $ - $ - $ - $ -
41 City of Live Oak
Fund 17
Department 1700 - COPS
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4607 COPS Grant $ 111,221 $ 154,373 $ 46,285 $ 4,676 $ 150,000 $ 150,000 4169 Interest Earnings 6,123 5,099 1,373 1,232 - 5,000
- 832 (1,234) (4,350) - -
TOTAL FUND REVENUES $ 117,344 $ 160,304 $ 46,425 $ 1,558 $ 150,000 $ 155,000 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5319 Small Tools and Equipment $ 42,054 $ 92,684 $ 13,491 $ 4,203 $ 50,000 $ 50,000 5337 Licenses & Permits - - - - -
5353 Special Departmental Expense 30 83,915 152 97 - 5,000 Facility cameras
Total Services and Supplies 42,084 176,599 13,643 4,300 50,000 55,000 5703 Vehicles & Equipment 69,137 (16,519) 32,643 376 - 90,000 5913 Public Safety Transfer - - - - - 75,000
TOTAL FUND EXPENDITURES $ 111,221 $ 160,080 $ 46,285 $ 4,676 $ 50,000 $ 220,000 Budget Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies 42,084 176,599 13,643 4,300 50,000 55,000 Capital Outlay 69,137 (16,519) 32,643 376 - 90,000
Debt & Contingencies - - - - - -
Transfers - - - - - -
Total $ 111,221 $ 160,080 $ 46,285 $ 4,676 $ 50,000 $ 145,000 42 City of Live Oak
Fund 18
Department 1800 - Sidewalk Improvement
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4169 Interest Earnings $ 278 $ 273 $ 61 $ 36 $ 100 $ 500 4170 Unrealized gains / losses 40 (53) (129) - -
TOTAL FUND REVENUES $ 318 $ 273 $ 8 $ (93) $ 100 $ 500
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - -
Capital Outlay - - - - 17,500 -
Debt & Contingencies - - - - - -
Transfers - - - - - -
Total $ - $ - $ - $ - $ 17,500 $ -
43 City of Live Oak
Fund 20
Department 2000 - Street Lighting
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4703 Assessments $ 54,832 $ 54,959 $ 56,229 $ 1,099 $ 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 - 700
4170 Unrealized gains / losses - 222 (343) (689) - -
Total Revenues $ 58,457 $ 58,272 $ 57,601 $ 2,420 $ 54,464 $ 55,164 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5339 Utilities $ 51,978 $ 44,259 $ 41,281 $ 47,645 $ 55,000 $ 55,000 Total Services and Supplies 51,978 44,259 41,281 47,645 55,000 55,000 5903 Legal Cost Transfer 400 1,155 1,201 - 2,400 2,400
5905 Finance Cost Transfer 800 2,469 2,601 - 3,200 3,200 5909 General Govt Transfer 500 2,799 2,878 - 3,200 3,200 Total Interfund Transfers 1,700 6,423 6,680 - 8,800 8,800 Total Expenditures $ 53,678 $ 50,682 $ 47,961 $ 47,645 $ 63,800 $ 63,800 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies 51,978 44,259 41,281 47,645 55,000 55,000 Capital Outlay - - - - 8,800 -
Debt & Contingencies - - - - - -
Transfers 1,700 6,423 6,680 - 2,400 8,800
Total $ 53,678 $ 50,682 $ 47,961 $ 47,645 $ 66,200 $ 63,800 44 City of Live Oak
Fund 21
Department 2100 - CFD 92-1 Mello Roos
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4701 Mello Roos CFD 92-1 $ 132,930 129,020 $ 129,033 $ 4,448 $ 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 - 800
4170 Unrealized gains / losses - 376 (572) (702) - -
TOTAL FUND REVENUES $ 135,927 $ 131,491 $ 173,857 $ 3,962 $ 129,739 $ 131,675 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5341 Professional Services $ 6,261 $ 6,490 $ 6,601 $ 6,612 $ 7,500 $ 6,000 5353 Special Dept Expense 90,128 83,564 86,581 - 86,900 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 92,378 5903 Legal Cost Transfer 1,199 433 501 500 500 500
5905 Finance Cost Transfer 2,299 971 1,001 1,000 1,000 1,000 5909 General Govt Transfer 1,499 1,099 1,191 1,200 1,200 1,200 5913 Public Safety Transfer 53,000 53,000 54,000 - 54,000 100,000 Total Interfund Transfers 57,997 55,503 56,693 2,700 56,700 102,700 TOTAL FUND EXPENDITURES $ 154,386 $ 145,557 $ 149,875 $ 9,312 $ 151,100 $ 195,078 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies 96,389 90,054 93,182 6,612 94,400 92,378 Capital Outlay - - - - - -
Debt & Contingencies - - - - - -
Transfers 57,997 55,503 56,693 2,700 56,700 102,700
Total $ 154,386 $ 145,557 $ 149,875 $ 9,312 $ 151,100 $ 195,078 45 City of Live Oak
Fund 22
Department 2200 - Fire Assessment
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4703 Assessment $ 121,582 $ 120,579 $ 132,992 $ 2,173 $ 131,680 $ 134,650 Based on assessments provided to Council in September 2021 4169 Interest Earnings 28 732 (274) - - 50
TOTAL FUND REVENUES $ 121,610 $ 121,311 $ 132,718 $ 2,173 $ 131,680 $ 134,700 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5903 Legal Cost Transfer 1,120 794 800 - 800 800
5905 Finance Cost Transfer 2,100 1,676 1,699 - 1,700 1,700 5909 General Govt Transfer 1,399 1,897 1,887 - 1,900 1,900 5913 Public Safety Transfer 112,100 113,100 163,000 - 109,800 115,000 Total Interfund Transfers 116,719 117,467 167,386 - 114,200 119,400 TOTAL FUND EXPENDITURES $ 116,719 $ 117,467 $ 167,386 $ - $ 114,200 $ 119,400 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - -
Capital Outlay - - - - 114,200 -
Debt & Contingencies - - - - - -
Transfers 116,719 117,467 167,386 - 114,200 119,400
Total $ 116,719 $ 117,467 $ 167,386 $ - $ 228,400 $ 119,400 46 City of Live Oak
Fund 23
Department 2300 - Fire CFD 2004-1 Mello Roos
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4709 Fire Assessment $ 97,906 $ 106,881 $ 115,073 $ 282 $ 114,855 $ 131,455 Based on assessments provided to Council
in August 2022;
18% of total assessment
4169 Interest Earnings - 257 3 57 - 250
4170 Unrealized gains / losses - 202 (202) (180) - -
TOTAL FUND REVENUES $ 97,906 $ 107,340 $ 114,874 $ 159 $ 114,855 $ 131,705 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5903 Legal Cost Transfer 959 505 599 385 600 600
5905 Finance Cost Transfer 1,799 1,148 1,199 1,365 1,200 1,200 5909 General Govt Transfer 1,200 1,301 1,390 1,044 1,400 1,400 5913 Public Safety Transfer 93,100 92,800 92,800 - 125,000 125,000 Total Interfund Transfers 97,058 95,754 95,988 2,794 128,200 128,200 TOTAL FUND EXPENDITURES $ 97,058 $ 95,754 $ 95,988 $ 2,794 $ 128,200 $ 128,200 Expenditure Recap Revenues Revenues Revenues Actual Adopted Proposed Expenditures Expenditures Expenditures Revenues Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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
Total $ 97,058 $ 95,754 $ 95,988 $ 2,794 $ 128,200 $ 128,200 47 City of Live Oak
Fund 24
Dept 2400 - Police CFD 2004-1 Mello Roos
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4711 Police Assessment $ 265,516 $ 289,855 $ 312,073 $ 766 $ 311,482 $ 365,147 Based on assessments provided to Council in
August 2022;
50% of total assessment
4169 Interest Earnings - 706 1 29 - -
4170 Unrealized gains / losses - 546 (547) (52) -
TOTAL FUND REVENUES $ 265,516 $ 291,107 $ 311,527 $ 743 $ 311,482 $ 365,147 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5341 Professional Services $ 10,175 $ 10,439 $ 20,560 $ 10,788 $ 13,000 $ 13,000 Total Services and Supplies 10,175 10,439 20,560 10,788 13,000 13,000 5903 Legal Cost Transfer 2,560 1,877 1,899 1,900 1,900 1,900 5905 Finance Cost Transfer 4,901 3,969 4,000 4,000 4,000 4,000 5909 General Govt Transfer 3,299 4,600 4,568 4,600 4,600 4,600 5913 Public Safety Transfer 235,000 248,800 278,800 - 294,000 340,000 Total Interfund Transfers 245,760 259,246 289,267 10,500 304,500 350,500 TOTAL FUND EXPENDITURES $ 255,935 $ 269,685 $ 309,827 $ 21,288 $ 317,500 $ 363,500 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies 10,175 10,439 20,560 - - 13,000
Capital Outlay - - - 10,500 304,500 -
Debt & Contingencies - - - - - -
Transfers 245,760 259,246 289,267 - 294,000 350,500
Total $ 255,935 $ 269,685 $ 309,827 $ 10,500 $ 598,500 $ 363,500 48 City of Live Oak
Fund 25
Dept 2500-Animal Services CFD 2004-1 Mello Roos
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4713 Animal Control Assessment $ 15,431 $ 16,845 $ 18,137 $ 45 $ 18,103 $ 21,909 Based on assessments provided to Council
in August 2022;
3% of total assessment
4169 Interest Earnings - 78 - 8 - 500
4170 Unrealized gains / losses - - (33) (24) - -
TOTAL FUND REVENUES $ 15,431 $ 16,923 $ 18,104 $ 29 $ 18,103 $ 22,409 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5903 Legal Cost Transfer $ 158 $ 72 $ 102 $ 100 $ 100 $ 100 5905 Finance Cost Transfer 299 177 200 200 200 200
5909 General Govt Transfer 199 200 201 200 200 200
5913 Public Safety Transfer 8,500 15,200 15,200 - 21,000 21,000 Total Interfund Transfers 9,156 15,649 15,703 500 21,500 21,500 TOTAL FUND EXPENDITURES $ 9,156 $ 15,649 $ 15,703 $ 500 $ 21,500 $ 21,500 Expenditure Recap Revenues Revenues Revenues Actual Adopted Proposed Expenditures Expenditures Expenditures Revenues Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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
Total $ 9,156 $ 15,649 $ 15,703 $ 500 $ 21,500 $ 21,500 49 City of Live Oak
Fund 26
Dept 2600 - Street Lighting CFD 2004-1 Mello Roos
Adopted Proposed
Actual Actual Actual Actual Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4715 Street Light Assessment $ 15,963 $ 17,426 $ 18,762 $ 46 $ 18,726 $ 21,909 Based on assessments provided to Council in
August 2022;
3% of total assessment
4169 Interest Earnings 11 - - - - 1,800
4170 Unrealized gains / losses - - - - - -
TOTAL FUND REVENUES $ 15,974 $ 17,426 $ 18,762 $ 46 $ 18,726 $ 23,709 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5339 Utilities $ 30,795 $ 25,655 $ 25,717 $ 23,833 $ 26,000 $ 28,000 Total Services and Supplies 30,795 25,655 25,717 23,833 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 $ 28,000 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies 30,795 25,655 25,717 23,833 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 $ 28,000 50 City of Live Oak
Fund 27
Dept 2700-Parks/Rec /Pool CFD 2004-1 Mello Roos
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4717 Parks/Rec/Pool Assessment $ 121,318 $ 131,298 $ 143,731 $ 350 $ 143,459 $ 167,968 Based on assessments provided to Council in
August 2022;
23% of total assessment
4169 Interest Earnings 39 335 35 105 - 1,400
4170 Unrealized gains / losses - 245 (250) (314) - -
TOTAL FUND REVENUES $ 121,357 $ 131,878 $ 143,517 $ 141 $ 143,459 $ 169,368 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5339 Utilities $ 12,740 $ 1,381 $ 1,316 $ 3,093 $ 4,500 $ 1,000 5353 Special Dept Expense 6,800 - - - - -
5341 Professional Services 7,249 6,520 6,400 7,070 7,100 6,000 Total Services and Supplies 26,789 7,901 7,716 10,163 11,600 7,000 5903 Legal Cost Transfer 1,280 793 800 800 800 800
5905 Finance Cost Transfer 2,404 1,764 1,800 1,800 1,800 1,800 5909 General Govt Transfer 1,704 2,101 2,083 2,100 2,100 2,100 5911 Parks/Rec/Pool Transfer 103,500 98,600 98,600 - 165,000 165,000 Total Interfund Transfers 108,888 103,258 103,283 4,700 169,700 169,700 TOTAL FUND EXPENDITURES $ 135,677 $ 111,159 $ 110,999 $ 14,863 $ 181,300 $ 176,700 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies 26,789 7,901 7,716 10,163 11,600 7,000 Capital Outlay - - - - - -
Debt & Contingencies - - - - - -
Transfers 108,888 103,258 103,283 4,700 169,700 169,700 Total $ 135,677 $ 111,159 $ 110,999 $ 14,863 $ 181,300 $ 176,700 51 City of Live Oak
Fund 28
Dept 2800-Storm Drainage CFD 2004-1 Mello Roos
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4719 Storm Drainage Assessment $ 15,963 $ 17,276 $ 18,912 $ 46 $ 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 1,300
4170 Unrealized gains / losses - 260 (395) (1,057) - -
TOTAL FUND REVENUES $ 18,048 $ 19,219 $ 18,990 $ (685) $ 18,982 $ 23,209 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5311 Repair & Maintenance $ 3,540 $ 1,354 $ 354 $ 2,791 $ 1,000 $ 4,000 5337 Licenses & Permits 461 461 461 1,224 1,500 1,500
5339 Utilities 1,525 1,193 2,448 510 1,200 500
5341 Professional Services - 675 700 689 700 700
Total Services and Supplies 5,526 3,683 3,962 5,214 4,400 6,700 5903 Legal Cost Transfer 321 74 102 100 300 300
5905 Finance Cost Transfer 601 89 101 104 600 600
5909 General Govt Transfer 404 101 100 101 400 400
Total Interfund Transfers 1,326 264 303 305 1,300 1,300 TOTAL FUND EXPENDITURES $ 6,852 $ 3,947 $ 4,265 $ 5,519 $ 5,700 $ 8,000 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies 5,526 3,683 3,962 5,214 4,400 6,700 Capital Outlay - - - - - -
Debt & Contingencies - - - - - -
Transfers 1,326 264 303 305 1,300 1,300
Total $ 6,852 $ 3,947 $ 4,265 $ 5,519 $ 5,700 $ 8,000
52 City of Live Oak
Fund 30
Dept 3000 - Parks & Recreation - Parks AB1600
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4705 Impact Fees $ - $ 112,353 $ 201,058 $ 229,205 $ 114,114 $ 50,000 4169 Interest Earnings 673 1,453 931 999 254 5,000
4170 Unrealized gains / losses 98 407 (456) (3,706) - - TOTAL FUND REVENUES $ 771 $ 114,213 $ 201,533 $ 226,498 $ 114,368 $ 55,000 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5703 Vehicles & Equipment $ - $ - $ 27,252 $ - $ - $ -
5705 Capital Projects - - (540) 27,925 27,000 130,000
Dog Park ($80,000)
Garden Glen Park ($50,000)
Total Capital Outlay - - 26,712 27,925 27,000 130,000
TOTAL FUND EXPENDITURES $ - $ - $ 26,712 $ 27,925 $ 27,000 $ 130,000 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - -
Capital Outlay - - 26,712 27,925 27,000 130,000
Debt & Contingencies - - - - - -
Transfers - - - - - -
Total $ - $ - $ 26,712 $ 27,925 $ 27,000 $ 130,000
53 City of Live Oak
Fund 31
Dept 3100-Community Center AB1600
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4705 Impact Fees $ 3,219 $ 27,636 $ 49,432 $ 56,346 $ 37,002 $ 25,000 4169 Interest Earnings 469 3,008 905 709 - 5,000
4170 Unrealized gains / losses - 470 (703) (2,434) - -
TOTAL FUND REVENUES $ 3,688 $ 31,114 $ 49,634 $ 54,621 $ 37,002 $ 30,000 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - -
Capital Outlay - - - - 35,000 -
Debt & Contingencies - - - - - -
Transfers - - - - - -
Total $ - $ - $ - $ - $ 35,000 $ -
54 City of Live Oak
Fund 32
Dept 3200-Gov't Services - Public Works AB1600
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4705 Impact Fees $ - $ 20,475 $ 36,630 $ 41,835 $ 27,426 $ 19,000 4169 Interest Earnings 199 309 183 211 - 5,000
4170 Unrealized gains / losses - 80 (93) (771) - -
TOTAL FUND REVENUES $ 199 $ 20,864 $ 36,720 $ 41,275 $ 27,426 $ 24,000 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ - $ - $ -
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ -
Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - -
Capital Outlay - - - - - -
Debt & Contingencies - - - - - -
Transfers - - - - - -
Total $ - $ - $ - $ - $ - $ -
55 City of Live Oak
Fund 33
Dept 3300 - Gov't Services - General Gov't AB1600
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4705 Impact Fees $ - $ 35,847 $ 64,158 $ 73,487 $ 48,006 $ 25,000 4169 Interest Earnings 5,151 4,743 1,384 1,051 500 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 $ 30,000 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 $ -
56 City of Live Oak
Fund 34
Department 3400 - Public Safety - Police AB1600
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4705 Impact Fees $ - $ 19,623 $ 35,150 $ 40,105 $ 26,300 $ 18,000 4169 Interest Earnings 2,723 2,214 662 516 200 3,000
4170 Unrealized gains / losses - 344 (516) (1,771) - -
TOTAL FUND REVENUES $ 2,723 $ 22,181 $ 35,296 $ 38,850 $ 26,500 $ 21,000 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ - $ - $ -
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ -
Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - -
Capital Outlay - - - - - -
Debt & Contingencies - - - - - -
Transfers - - - - - -
Total $ - $ - $ - $ - $ - $ -
57 City of Live Oak
Fund 35
Dept 3500 - Public Safety - Fire AB1600
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4705 Impact Fees $ - $ 54,351 $ 97,310 $ 111,063 $ 55,230 $ 45,000 4767 Miscellaneous Income - 1,442 - - - -
4169 Interest Earnings 1,489 1,765 7,633 717 - 4,000
4170 Unrealized gains / losses - 325 (441) (2,566) - -
TOTAL FUND REVENUES $ 1,489 $ 57,883 $ 104,502 $ 109,214 $ 55,230 $ 49,000 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - -
Capital Outlay - 10,000 - - - 60,000
Debt & Contingencies - - - - - -
Transfers - - - - - -
Total $ - $ 10,000 $ - $ - $ - $ 60,000
58 City of Live Oak
Fund 36
Dept 3600 Roads/Signals AB1600
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4705 Impact Fees $ - $ 105,930 $ 173,604 $ 212,546 $ 126,000 $ 75,000 4169 Interest Earnings 2,606 1,577 877 778 - 4,500
4170 Unrealized gains / losses 727 409 (469) (2,907) - - TOTAL FUND REVENUES $ 3,333 $ 107,916 $ 174,012 $ 210,417 $ 126,000 $ 79,500 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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
59 City of Live Oak
Fund 39
Department 3900 - Flood Control AB1600
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4169 Interest Earnings $ 37 $ 28 $ - $ 5 $ - $ 225
4170 Unrealized gains / losses - 4 - (15) - -
TOTAL FUND REVENUES $ 37 $ 32 $ - $ (10) $ - $ 225
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ - $ - $ -
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ -
Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - -
Capital Outlay - - - - - -
Debt & Contingencies - - - - - -
Transfers - - - - - -
Total $ - $ - $ - $ - $ - $ -
60 City of Live Oak
Fund 50
Department 5000 - Water Connection Fees
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4403 Connection Fees $ 109,333 $ 121,653 $ 428,682 $ 448,210 $ 345,000 $ 91,500 4169 Interest Earnings 6,296 7,137 1,126 1,836 - 10,000 4170 Unrealized gains / losses - - - (6,730) - -
TOTAL FUND REVENUES $ 115,629 $ 128,790 $ 429,808 $ 443,316 $ 345,000 $ 101,500 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ - $ -
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ -
Expenditure Recap Actual Actual Actual Actual Adopted Proposed Revenues Revenues Revenues Revenues Budget Budget
Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - -
Capital Outlay - - - - - -
Debt & Contingencies - - - - - -
Transfers - - - - - -
Total $ - $ - $ - $ - $ - $ -
61 City of Live Oak
Fund 51
Department 5100 - Sewer Connection Fees
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4403 Connection Fees $ 89,628 $ 144,228 $ 508,232 $ 482,350 $ 408,000 $ 114,000 4169 Interest Earnings 1,519 2,051 1,957 2,364 - 5,000
4170 Unrealized gains / losses - 738 (776) (8,753) - -
TOTAL FUND REVENUES $ 91,147 $ 147,017 $ 509,413 $ 475,961 $ 408,000 $ 119,000 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ - $ 550,000 $ -
P Street Lift Station ($2,750,000)
Total Capital Outlay - - - - 550,000 -
TOTAL FUND EXPENPENDITURES $ - $ - $ - $ - $ 550,000 $ - Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - -
Capital Outlay - - - - 550,000 -
Debt & Contingencies - - - - - -
Transfers - - - - - -
Total $ - $ - $ - $ - $ 550,000 $ -
62 City of Live Oak
Fund 52
Dept 5200 - Storm Drain Connection Fees
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4403 Connection Fees $ 29,702 $ 62,916 $ 221,704 $ 235,855 $ 177,000 $ 47,500 4167 Miscellaneous Income - 1,995 - - - -
4169 Interest Earnings 1,094 188 7,407 9,206 - 3,000
4170 Unrealized gains / losses - - - (3,500) - -
TOTAL FUND REVENUES $ 30,796 $ 65,099 $ 229,111 $ 241,561 $ 177,000 $ 50,500 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - -
Capital Outlay 121,339 - - - - -
Debt & Contingencies - - - - - -
Transfers - - - - - -
Total $ 121,339 $ - $ - $ - $ - $ -
63 City of Live Oak
Fund 58
Dept 5800 - Coronavirus State and Local Fiscal Recovery Funds

NEW FUND
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

REVENUES
4601 ARPA funding $ - $ - $ - $ 619,136 $ 1,100,000 $ 225,000 4169 Interest Earnings - - - - - -
4170 Unrealized gains / losses - - - - - -
TOTAL FUND REVENUES $ - $ - $ - $ 619,136 $ 1,100,000 $ 225,000 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5704 Special Department Expense $ - $ - $ - $ - $ - $ 100,000 Business façade improvement program ($100,000)
5704 Software - - - 8,136 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 1,100,000 225,000 5901 Interfund Transfers - - - 611,000 - 850,000
Total Interfund Transfers - - - 611,000 - 850,000
TOTAL FUND EXPENDITURES $ - $ - $ - $ 619,136 $ 1,100,000 $ 1,075,000 Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - -
Capital Outlay - - - 8,136 1,100,000 225,000
Debt & Contingencies - - - - - -
Transfers - - - 611,000 - 850,000
Total $ - $ - $ - $ 619,136 $ 1,100,000 $ 1,075,000
64 City of Live Oak
Fund 59
Dept 5900 - Capital Equipment Purchase Reserve

NEW FUND
Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24

EXPENDITURES
5901 Interfund Transfer $ - $ - $ - $ - $ (125,000) $ (125,000) Total Interfund Transfers - - - - (125,000) (125,000)
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ (125,000) $ (125,000) Expenditure Recap Actual Actual Actual Actual Adopted Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Salaries & Benefits $ - $ - $ - $ - $ - $ -
Services & Supplies - - - - - -
Capital Outlay - - - - - -
Debt & Contingencies - - - - - -
Transfers - - - - (125,000) (125,000)
Total $ - $ - $ - $ - $ (125,000) $ (125,000)
65 City of Live Oak
Fund 90
Dept 9000 - CDBG Housing Rehab Program Income
Actual Actual Actual Actual Adopted Proposed
Revenues Revenues Revenues Revenues Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 35,000
4169 Interest Earnings 1,396 783 55 319 - 1,000
4170 Unrealized gains / losses - - - (1,295) - -
TOTAL FUND REVENUES $ 33,718 $ 38,436 $ 29,929 $ 151,688 $ 35,000 $ 36,000 Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 $ -
66 City of Live Oak
Fund 92
Department 9200 - HOME Program Income
Adopted Proposed
Actual Actual Actual Actual Budget Budget
Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 -
4169 Interest Earnings 6,107 13,808 - 248 - -
4170 Unrealized gains / losses - - - (856) - -
TOTAL FUND REVENUES $ 38,625 $ 14,208 $ 7,078 $ 92,238 $ 35,000 $ - Actual Actual Actual Actual Adopted Proposed
Expenditures Expenditures Expenditures Expenditures Budget Budget Acct # Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 Proposed Expenditures Expenditures Expenditures Expenditures Budget Budget Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 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 $ - $ -
67 Capital Projects
Project Name Funding Source Notes FY 2023-24 FY 2024-25 FY 2025-26 Totals Pennington TDA Fund $ 1,100,000
Pennington Streets & Roads SB 1 amount approved by City Council on June 7th 51,000 $ 1,151,000 P' Street Lift Station Sewer Operations 2,750,000
P' Street Lift Station Federal Stimulus Funds Grant not yet identifed/awarded 900,000 3,650,000 Sewer Plant Solar Project Sewer Operations 750,000
Sewer Plant Solar Project State Water Board Grant Grant not yet awarded 1,680,000 2,430,000 Dog Park AB 1600 Fees - Parks 80,000 80,000
Kola Street Rehab (Larkin-N Street) City SB1 Gas Tax SB 1 amount approved by City Council on June 7th 140,000 Kola Street Rehab (Larkin-N Street) Streets / Road Fund 800,000 Kola Street Rehab (Larkin-N Street) Roads/Signals Impact Fees 290,000 1,230,000 Headworks Rehab Sewer Fund To be funded from grants 80,000 80,000 Garden Glen Park Parks AB 1600 50,000
Garden Glen Park Park Grant (unspecified) 450,000 500,000 Memorial Park Improvements General Fund 75,000 156,000 231,000 Skate Park Fencing Parks & Recreation Impact Fees 7,000 7,000 Drain Rehab (Date - Soccer Park) Developer Contribution 600,000 Drain Rehab (Date - Soccer Park) Drainage Connection Fees 600,000 1,200,000 Fire Hydrant Replacements Water Operations 40,000 40,000 80,000 Slurry Seal Streets / Road Fund 300,000 300,000 600,000 Ash Street Lift Station Sewer Operations 600,000
Ash Street Lift Station Sewer Connection Fees 200,000 800,000 Kola Street Lift Station Sewer Operations 250,000
Kola Street Lift Station Sewer Connection Fees 100,000 350,000 Sewer Deodorizing System Sewer Operations 300,000 300,000 Dog Park Parks AB 1600 80,000 80,000
Swimming Pool Rehab General Fund 300,000 300,000
Soccer Park Field 4 Park Impact Fees 300,000
Soccer Park Field 4 Park Grant 300,000 600,000
City Hall Prelim Design General Gov't Impact Fees 300,000 300,000 Booster Station (Well #7) Water Fund 300,000 450,000
Booster Station (Well #7) Water Connection Fees 750,000 1,500,000 Sewer Plant UV Rehab Sewer Connection Fees 120,000 120,000 Pennington Lift Station Sewer Operations 750,000
Pennington Lift Station Sewer Connection Fees 250,000 250,000 1,250,000 $ 7,681,000 $ 5,262,000 $ 3,896,000 $ 16,839,000
68 Capital Projects
Project Name Funding Source Notes FY 2023-24 FY 2024-25 FY 2025-26 Totals FY 2023-24 FY 2024-25 FY 2025-26 Totals
TDA Fund $ 1,100,000 $ - $ - $ 1,100,000
Streets & Roads 51,000 - - 51,000
Sewer Operations 3,500,000 550,000 1,350,000 5,400,000
Federal Stimulus Funds 900,000 - - 900,000
State Water Board Grant 1,680,000 - - 1,680,000
AB 1600 Fees - Parks 80,000 - - 80,000
City SB1 Gas Tax - 140,000 - 140,000
Streets / Road Fund - 1,100,000 300,000 1,400,000
Roads/Signals Impact Fees 290,000 - - 290,000
Sewer Fund 80,000 - - 80,000
Parks AB 1600 - 130,000 - 130,000
Park Grant (unspecified) - 450,000 - 450,000
General Fund - 375,000 156,000 531,000
Parks & Recreation Impact Fees - 7,000 - 7,000
Developer Contribution - 600,000 - 600,000
Drainage Connection Fees - 600,000 - 600,000
Water Operations - 40,000 40,000 80,000
Sewer Connection Fees - 670,000 250,000 920,000
Park Impact Fees - - 300,000 300,000
Park Grant - - 300,000 300,000
General Gov't Impact Fees - 300,000 - 300,000
Water Fund - 300,000 450,000 750,000
Water Connection Fees - - 750,000 750,000
$ 7,681,000 $ 5,262,000 $ 3,896,000 $ 16,839,000
Summary By Fund
69 Assets
Total
Description Department / Notes FY 2023-24 FY 2024-25 FY 2024-25 Spending General Fund 308,000
Granicus Encoder Dept 1005 - Administration 10,000 - -
Netfile Software Dept 1005 - Administration 5,000 - -
Benches & BBQ Dept 1030 - Parks 7,000 - -
Truck Dept 1035 - Recreation 36,000 - -
Fire Engine Type VI Dept 1045 - Fire 125,000
Fund 3500 - AB 1600 Fire Impact Fees 125,000
Water Fund 495,400
Water Valve Replacements - 40,000 40,000
Backwash control panels 6,700 6,700 -
Controllers (PLCs) 2,000
Rolling Door - Chemical Building for Well 3 10,000
2 Sheds (Well 4 & Pump Station) 20,000
Well site radios 20,000
Water Meter Replacement (MXUs) Grant Funded 75,000 75,000 75,000 Transfer Switches Grant Funded 45,000
Chemical Tanks Grant Funded 30,000
Backflow Chage Covers Grant Funded 50,000
Sewer 710,000
Sewer pump replacement To continue for up to 10 years 30,000 30,000 30,000 CPU's 100,000 120,000
Motor control equipment & mowing attachment 10,000
Collection system video 250,000
MCC 31 control panel Originally budgeted in FY 22 110,000 Fire alarm system Originally budgeted in FY 22 10,000
Rehab #2 aerator in solid basin 10,000
Bin for sludge press 10,000
70 Assets
Total
Description Department / Notes FY 2023-24 FY 2024-25 FY 2024-25 Spending Streets 331,000
Pick-up truck To continue for up to 10 years 42,000 42,000 42,000 Tractor 45,000
Mower 15,000
Crack sealer 95,000
Utility truck 50,000
Police Car Fleet 180,000
COPS Fund 90,000 - 90,000
AB 1600 Public Safety - Fire 60,000
Emergency Engine 60,000
Coronavirus State and Local Fiscal Recovery Funds 125,000 Building Department Software 90,000 - -
Chemical tanks 35,000
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. 71 1
Resolution No.

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVE OAK ESTABLISHING SALARY AND BENEFITS FOR THE

UNREPRESENTED FULL-TIME EMPLOYEES OF THE CITY
WHEREAS, the City Manager has negotiated the salary and benefits with the Unrepresented Full-Time Employees of the City of Live Oak; and
NOW, THEREFORE, the City Council of the City of Live Oak hereby resolves as follows:

Section 1. Members of Unrepresented Group. Classifications of the Unrepresented Group are Management Analyst, Director of Public Works, Director of Parks and Recreation, Chief Building Official, Chief Plant Operator, City Clerk, and Financial Services Supervisor.

Section 2. Salaries. Salaries for the Unrepresented Employees shall be established in accordance with the City’s Personnel Rule and Regulations as well as City policies. The salary ranges will be set each year and approved with the annual City budget.

A. All Unrepresented employees will receive a 2% Cost of Living Adjustment effective July 1, 2023.

Section 3. Vacation, Sick and Administrative Leave Accrual. Unrepresented Employees shall accrue leave as follows:

Vacation Leave. Unrepresented Employees shall accrue Vacation Leave based on the schedule stated in the City’s Personnel Rules and Regulations.

Unrepresented Employees may cash out up to a maximum of 40 hours of accrued vacation leave per fiscal year. An employee must have a minimum of 40 hours of vacation leave left in their Vacation Bank after the cash out request.

Sick Leave. Unrepresented Employees shall accrue Sick Leave based on the schedule stated in the City’s Personnel Rules and Regulations.

Administrative Leave. Unrepresented Employees shall accrue eighty (80) hours of Administrative Leave during the first pay period in January. Employees may cash out, up to a maximum of, twenty (20) hours of Administrative Leave during the calendar year.

Other Non-vested and Non-accruing Leaves. Other non-vested and non-accruing leaves (e.g., bereavement, military, and jury duty) will continue to be provided in accordance with the City’s Personnel Rules and Regulations.

Section 4. Floating Holidays. Unrepresented Employees will receive three (3) Floating Holidays per calendar year. They must be used by December 31st of each year. No carryover of hours is allowed.

Section 5. Retirement. Unrepresented Employees shall be covered by CalPERS Retirement System, under the terms and conditions which are presently in effect. 72 Section 6. Medical/Dental/Vision Insurance. Effective July 1, 2023, the City shall contribute eighty-eight percent (88.0%) toward monthly medical and dental premiums and Employees shall contribute twelve percent (12.0%) toward monthly medical and dental premiums. The City shall pay 100% for vision insurance.

Section 7. Longevity Pay. Unrepresented Employees will receive an additional five percent (5.0%) at the completion of fifteen (15) years of service. Said Employees will receive an additional five percent (5.0%) at the completion of twenty (20) years of service.

Section 8. Standby Pay. The Chief Plant Operator will receive fifty dollars ($50.00) per 24-hour shift when on standby.

Section 9. Cell Phone Allowance. Unrepresented Employees will receive a cell phone allowance of one hundred dollars ($100.00) per month.

Section 10. Training/Education Reimbursement. Unrepresented Employees are eligible to receive up to five hundred dollars ($500.00) per fiscal year for material/course reimbursement after successful completion of accredited class or course directly related to their job. Employees will reimburse the City if they leave the employ of the City within three (3) years of receiving the training/education.

Section 11. Conditions of Employment. Except as otherwise provided herein, the terms and conditions of employment of Unrepresented Employees shall be those prescribed in the City’s Personnel Rule and Regulations as well as City policies.

Section 12. Effective Date and Term. This Resolution shall take effect July 1, 2023, and remain in effect until/unless superseded, in whole or in part.

PASSED AND ADOPTED by the City Council of the City of Live Oak this 21st day of June 2023, by the following vote:

AYES:

NOES:

ABSENT:

NOT VOTING:

APPROVED:

Bob Woten, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
73 City of Live Oak
Salary Control Points AS of 7/01/2023
Classification Point A Point B Point C Point D Point E Point F City Manager Yr. - - - - - - 168,794.50
determined by City Council approved
contract Mo. - - - - - - 14,066.21
Hr. - - - - - - 81.151
City Clerk Yr. 62,161.94 71,486.25 82,092.31 - - - 94,540.56 Mo. 5,180.16 5,957.20 6,841.03 - - - 7,878.38
Hr. 29.886 34.369 39.468 - - - 45.452
Finance Director/Asistants City Manager Yr. 98,120.47 112,838.54 129,764.32 - - - 149,228.96 Mo. 8,176.71 9,403.22 10,813.69 - - - 12,435.76
Hr. 47.174 54.250 62.386 - - - 71.745
Executive Assistant to City Manager Yr. 52,499.03 60,373.88 69,429.97 - - - 79,844.47 Mo. 4,374.91 5,031.16 5,785.84 - - - 6,653.72
Hr. 25.240 29.026 33.381 - - - 38.387
Community Development Director Yr. 75,362.49 86,666.86 99,666.89 - - - 114,616.92 Mo. 6,280.21 7,222.25 8,305.57 - - - 9,551.40
Hr. 36.232 41.666 47.917 - - - 55.103
Building Official Yr. 66,689.06 76,692.44 88,196.31 - - - 101,425.76 Mo. 5,557.42 6,391.03 7,349.70 - - - 8,452.15
Hr. 32.062 36.872 42.402 - - - 48.762
Public Works Director Yr. 82,521.93 94,900.21 109,135.26 - - - 125,505.52 Mo. 6,876.84 7,908.36 9,094.62 - - - 10,458.83
Hr. 39.675 45.625 52.470 - - - 60.339
Pay for
Performance
74 City of Live Oak
Salary Control Points AS of 7/01/2023
Classification Point A Point B Point C Point D Point E Point F Pay for
Performance
Financial Services Supervisor Yr. 84,929.52 89,399.49 94,104.73 - - - 108,166.36 Mo. 7,077.45 7,449.96 7,842.07 - - - 9,013.86
Hr. 40.832 42.981 45.243 - - - 52.003
Chief Plant Operator Yr. 90,104.39 94,846.49 99,839.02 105,093.71 110,624.58 116,445.70 - Mo. 7,508.70 7,903.88 8,319.93 8,757.80 9,218.71 9,703.81 - Hr. 43.319 45.600 47.999 50.526 53.185 55.984 -
Parks & Recreation Director Yr. 75,362.49 86,666.86 99,666.89 - - - 114,616.92 Mo. 6,280.21 7,222.25 8,305.57 - - - 9,551.41
Hr. 36.232 41.666 47.917 - - - 55.103
Management Analyst Yr. 65,425.46 75,239.28 86,525.16 - - - 99,503.94 Mo. 5,452.13 6,269.94 7,210.43 - - - 8,292.00
Hr. 31.455 36.172 41.599 - - - 47.839
Recreation Leader I Yr. - - - - - - -
Mo. - - - - - - -
Hr. 15.806 16.638 17.513 18.435 19.406 20.376 -
Recreation Leader II Yr. - - - - - - -
Mo. - - - - - - -
Hr. 16.638 17.513 18.435 19.406 20.376 21.395 -
Administrative Aide Yr. - - - - - - -
Mo. - - - - - - -
Hr. 13.260 13.923 14.620 15.350 16.118 - -
75 City of Live Oak
Salary Control Points AS of 7/01/2023
Classification Point A Point B Point C Point D Point E Point F Pay for
Performance
Temp. Maintenance Worker Yr. - - - - - - -
1,000 hrs. Seasonal Mo. - - - - - - -
Hr. 15.806 16.638 17.513 18.435 19.406 20.376 -
Aquatics Superisor Yr. - - - - - - -
Mo. - - - - - - -
Hr. 18.225 19.136 20.093 21.098 22.152 23.260 -
Head Lifeguard Yr. - - - - - - -
Mo. - - - - - - -
Hr. 16.531 17.357 18.225 19.136 20.093 21.098 -
Lifeguard Yr. - - - - - - -
Mo. - - - - - - -
Hr. 16.118 16.924 17.770 18.659 19.592 20.571 -
City Planner Yr. 51,372.15 59,077.96 67,939.65 - - - 78,130.58 Mo. 4,281.01 4,923.16 5,661.64 - - - 6,510.87
Hr. 24.698 28.403 32.663 - - - 37.564
Assistant City Planner Yr. 38,009.08 43,710.44 50,267.00 - - - 57,807.05 Mo. 3,167.43 3,642.54 4,188.93 - - - 4,817.25
Hr. 18.273 21.015 24.167 - - - 27.791
Principal Engineer Yr. 57,827.24 66,501.33 76,476.52 - - - 87,948.01 Mo. 4,818.95 5,541.78 6,373.04 - - - 7,329.01
Hr. 27.801 31.972 36.768 - - - 42.283
76 City of Live Oak
Salary Control Points AS of 7/01/2023
Classification Point A Point B Point C Point D Point E Point F Pay for
Performance
Associate Engineer Yr. 52,566.24 60,451.17 69,518.87 - - - 79,946.68 Mo. 4,380.52 5,037.60 5,793.24 - - - 6,662.22
Hr. 25.273 29.063 33.423 - - - 38.436
Intern Yr. - - - - - - -
Mo. 1,500.00 - 4,000.00 - - - -
Hr. - - - - - - -
77 City of Live Oak
Salary Control Points AS of 7/01/2023
Classification Point A Point B Point C Point D Point E Point F Pay for
Performance
City Council Yr. - - - - - - -
Mo. 656.37 - - - - - -
Hr. - - - - - - -
78 City of Live Oak
Salary Control Points
Classification Point A Point B Point C Point D Point E Point F Financial Analyst Yr. $58,530.12 $61,610.65 $64,853.31 $68,266.64 $71,859.62 $75,641.70 Mo. $4,877.51 $5,134.22 $5,404.45 $5,688.89 $5,988.30 $6,303.48 Hr. $28.140 $29.621 $31.179 $32.821 $34.548 $36.366
Senior Administrative Assistant,
Confidential Yr. $48,838.96 $51,409.42 $54,115.18 $56,963.36 $59,961.43 $63,117.29 Mo. $4,069.91 $4,284.12 $4,509.60 $4,746.95 $4,996.79 $5,259.77 Hr. $23.480 $24.717 $26.017 $27.387 $28.828 $30.344
Senior Administrative Assistant Yr. $48,838.96 $51,409.43 $54,115.18 $56,963.36 $59,961.43 $63,117.29 Mo. $4,069.91 $4,284.11 $4,509.60 $4,746.96 $4,996.80 $5,259.77 Hr. $23.480 $24.717 $26.017 $27.387 $28.828 $30.344
Administrative Assistant
Financial Services Yr. $43,463.87 $45,751.46 $48,159.42 $50,694.12 $53,362.24 $56,170.78 Mo. $3,621.99 $3,812.62 $4,013.28 $4,224.51 $4,446.85 $4,680.90 Hr. $20.897 $21.996 $23.153 $24.373 $25.654 $27.005
Administrative Assistant Public
Services
Yr. $39,369.98 $41,442.07 $43,623.24 $45,919.19 $48,335.99 $50,879.99 Mo. $3,280.83 $3,453.51 $3,635.28 $3,826.60 $4,028.00 $4,240.01 Hr. $18.928 $19.924 $20.972 $22.076 $23.239 $24.462
Building Inspector Code
Enforcement Officer II Yr. $59,730.95 $62,874.68 $66,183.86 $69,667.23 $73,333.92 $77,193.61 Mo. $4,977.58 $5,239.56 $5,515.32 $5,805.60 $6,111.17 $6,432.79 Hr. $28.717 $30.229 $31.819 $33.494 $35.256 $37.112
Local 1 Labor Agreement 7/1/23
79 City of Live Oak
Salary Control Points
Classification Point A Point B Point C Point D Point E Point F Local 1 Labor Agreement 7/1/23
Building Inspector Code
Enforcement Officer I Yr. $55,823.27 $58,761.35 $61,854.04 $65,109.53 $68,536.35 $72,143.52 Mo. $4,651.93 $4,896.78 $5,154.50 $5,425.79 $5,711.36 $6,011.96 Hr. $26.838 $28.250 $29.737 $31.303 $32.950 $34.974
Management Analyst Yr. $83,410.43 $87,800.47 $92,421.55 $97,285.83 $102,406.13 $107,795.94 Mo. $6,950.87 $7,316.69 $7,701.80 $8,107.15 $8,533.84 $8,983.00 Hr. $40.101 $42.212 $44.433 $46.773 $49.233 $51.824
Lead Water & Wastewater
Treatment Plant Operator Yr. $79,857.99 $84,061.04 $88,485.31 $93,142.43 $98,044.66 $103,204.91 Mo. $6,654.84 $7,005.08 $7,373.78 $7,761.86 $8,170.38 $8,600.41 Hr. $38.393 $40.412 $42.544 $44.778 $47.134 $49.613
Water & Wastewater
Treatment Plant Operator III Yr. $72,759.51 $76,588.95 $80,619.95 $84,863.11 $89,329.59 $94,031.14 Mo. $6,063.29 $6,382.42 $6,718.33 $7,071.93 $7,444.13 $7,835.93 Hr. $34.980 $36.822 $38.760 $40.799 $42.946 $45.207
Water & Wastewater
Treatment Plant Operator II Yr. $53,062.70 $55,855.46 $58,795.22 $61,889.70 $65,147.06 $68,575.85 Mo. $4,421.89 $4,654.62 $4,899.60 $5,157.47 $5,428.92 $5,714.65 Hr. $25.510 $26.857 $28.264 $29.753 $31.324 $32.966
Water & Wastewater
Treatment Plant Operator I Yr. $48,238.32 $50,777.19 $53,449.67 $56,262.80 $59,224.01 $62,341.06 Mo. $4,019.86 $4,231.44 $4,454.14 $4,688.56 $4,935.33 $5,195.08 Hr. $23.195 $24.409 $25.694 $27.050 $28.468 $29.968
80 City of Live Oak
Salary Control Points
Classification Point A Point B Point C Point D Point E Point F Local 1 Labor Agreement 7/1/23
Lead Maintenance Worker Yr. $52,481.78 $55,243.99 $58,151.56 $61,212.17 $64,433.86 $67,825.11 Mo. $4,373.47 $4,603.66 $4,845.97 $5,101.02 $5,369.48 $5,652.10 Hr. $25.235 $26.561 $27.958 $29.427 $30.977 $32.609
Maintenance Worker III Yr. $47,710.71 $50,221.80 $52,865.05 $55,647.43 $58,576.23 $61,659.19 Mo. $3,975.89 $4,185.15 $4,405.42 $4,637.29 $4,881.35 $5,138.27 Hr. $22.940 $24.143 $25.418 $26.755 $28.162 $29.641
Maintenance Worker II Yr. $43,804.36 $46,109.85 $48,536.69 $51,091.25 $53,780.27 $56,610.81 Mo. $3,650.37 $3,842.48 $4,044.73 $4,257.60 $4,481.69 $4,717.57 Hr. $21.063 $22.165 $23.338 $24.562 $25.857 $27.214
Maintenance Worker I Yr. $39,542.89 $41,624.10 $43,814.83 $46,120.88 $48,548.30 $51,103.47 Mo. $3,295.23 $3,468.67 $3,651.24 $3,843.40 $4,045.69 $4,258.62 Hr. $19.013 $20.012 $21.063 $22.175 $23.338 $24.572
Park Lead Maintenance Yr. $52,481.78 $55,243.99 $58,151.56 $61,212.17 $64,433.86 $67,825.11 Mo. $4,373.47 $4,603.66 $4,845.97 $5,101.02 $5,369.48 $5,652.10 Hr. $25.235 $26.561 $27.958 $29.427 $30.977 $32.609
Park Maint. Worker III Yr. $47,710.71 $50,221.80 $52,865.05 $55,647.43 $58,576.23 $61,659.19 Mo. $3,975.89 $4,185.15 $4,405.43 $4,637.29 $4,881.35 $5,138.27 Hr. $22.940 $24.143 $25.418 $26.755 $28.162 $29.641
Park Maint. Worker II Yr. $43,804.36 $46,109.85 $48,536.69 $51,091.25 $53,780.27 $56,610.81 Mo. $3,650.37 $3,842.48 $4,044.73 $4,257.60 $4,481.69 $4,717.57 Hr. $21.063 $22.165 $23.338 $24.562 $25.857 $27.214
81 City of Live Oak
Salary Control Points
Classification Point A Point B Point C Point D Point E Point F Local 1 Labor Agreement 7/1/23
Park Maint. Worker I Yr. $39,542.89 $41,624.10 $43,814.83 $46,120.88 $48,548.30 $51,103.47 Mo. $3,295.23 $3,468.67 $3,651.24 $3,843.40 $4,045.69 $4,258.62 Hr. $19.013 $20.012 $21.063 $22.175 $23.338 $24.572
Recreation Supervisor Yr. $48,838.96 $51,409.43 $54,115.18 $56,963.36 $59,961.43 $63,117.29 Mo. $4,069.91 $4,284.11 $4,509.60 $4,746.96 $4,996.80 $5,259.77 Hr. $23.480 $24.717 $26.017 $27.387 $28.828 $30.344
82 1
Resolution No.

RESOLUTION OF THE CITY OF LIVE OAK, COUNTY OF SUTTER, STATE OF CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT FOR FISCAL YEAR 2023-24 PURSUANT TO ARTICLE XIIIB

OF THE CALIFORNIA CONSTITUTION
WHEREAS, Article XIIIB of the California Constitution provides that the total annual appropriation subject to limitation of each governmental agency, including this City, shall not exceed the appropriation limit of such entity of government for the prior year adjusted for changes in inflation and population, except as otherwise provided for in said Article XIIIB and implementing State statutes; and
WHEREAS, pursuant to Proposition 111, the said Article XIIIB has been modified and the City Council of the City of Live Oak may annually elect one of two options for each growth factor (the inflation growth and the population growth); and
WHEREAS, the City Council of the City of Live Oak has selected the change in Per Capita Personal Income and the growth of the City as the population factor; and
WHEREAS, the City Council of the City of Live Oak has calculated and determined that said appropriations limit for fiscal year 2023-24 be established in the amount of $6,761,748; and WHEREAS, the Finance Director has made available to the public, the documentation used in the determination of the appropriations limit.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Live Oak determines that an appropriations limit in said amount is $6,761,748 and the same is hereby established for said fiscal year 2023-24; and LET IT BE FURTHER RESOLVED by the City Council of the City of Live Oak determines that the appropriations subject to the appropriations limit are estimated at $5,557,907, which is below the limit by $1,203,841 for fiscal year 2023-

24. PASSED AND ADOPTED by the City Council of the City of Live Oak this 28th day of June, 2023, by the following vote:

AYES:

NOES:

ABSENT:

NOT VOTING: APPROVED:

Bob Woten, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
83 FY 2022-23 Appropriations Limit 6,388,681 $
Change in Per Capita Personal Income 4.44%
Per Capita converted to a Ratio 1.0444
Change in Live Oak Population 1.34%
Population converted to a Ratio 1.0134
Calculation of Factor (1.0444 x 1.0134) 1.0584
FY 2023-24 Appropriation Limit $ 6,761,748
FY 2023-24 Proceeds of Taxes 5,557,907 $
FY 2023-24 Amount Under Appropriation Limit 1,203,841 $ Change in Population Growth
City 1.34%
County -0.14%
Change in State's Per Capita Income 4.44%
Gann Appropriation Limit
Fiscal Year 2023-24
The establishment of the appropriation limit for the following fiscal year is required by each agency per Article XIII B of the California Constitution-Gann Initiative. The City can select the larger of the percentage for City or County population growth. Also, the City can select the larger of the percentage increase in the State's per capita income or the increase in the City's new construction nonresidential assessed valuation as the inflationary factor. The following are the rates provided by the State of California Department of Finance.
84 Fiscal year 2023-24
Appropriations Subject to the
Appropriations Limit
Article XIIIB of the California Constitution requires an annual calculation of the City's appropriation limitation. The City's expenditures utilizing taxes may not increase beyond the relation to changes in per capita income and population change.

General Fund Appropriations Subject to the Limit
Secured Property Taxes 958,000 $
Unsecured Property Taxes 45,000
Homeowners Exemption 7,000
Property Tax In Lieu of Vehicle License Fees 1,334,000
General Sales and Use Tax 490,000
Prop 172 Public Safety Augmentation 30,000
Property Tax Other -
Excise Tax 100,000
Business License 67,000
PG&E Franchise Fee 125,000
Cable TV Franchise Fee 60,000
Recology Franchise Fee 145,000
Transfer Tax 30,000
VLF Motor Vehicle In Lieu 11,000
State Mandated Cost Reimbursement -
Vehicle Code Fines 1,500
State Subventions 13,000
Interest Earnings on Tax Proceeds* 34,165
General Fund Portion Subject to the Limit 3,450,665 $
(Exclude fees and permits designed to recover costs)
Special Revenue Appropriations
14 Streets & Roads Gas Tax 502,456 $
15 Transportation Tax Non Transit 400,000
16 Traffic Safety (Vehicle Code Fines) 2,500
17 COPS Fund 150,000
20 Street Light Assessment 54,464
21 Mello Roos CFD 92-1 130,875
22 Fire Benefit Assessment 134,650
23 Mello Roos Fire CFD 2004-1 131,455
24 Mello Roos Police CFD 2004-1 365,147
25 Mello Roos Animal Services CFD 2004-1 21,909
26 Mello Roos Street Lighting CFD 2004-1 21,909
27 Mello Roos Parks & Recreation CFD 2004-1 169,968
28 Mello Roos Storm Drain CFD 2004-1 21,909
Special Revenue Portion Subject to the Limit 2,107,242 $ Total Appropriations Subject to the Limit $ 5,557,907
85 May 2023
Dear Fiscal Officer:

Subject: Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance (Finance) to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2023, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2023-24. Attachment A provides the change in California’s per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the 2023-24 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.

Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit.

Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. The code section and the California Constitution can be accessed at the following website: http://leginfo.legislature.ca.gov/faces/codes.xhtml.

Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.

Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2023.

Please Note: The prior year’s city population estimates may be revised. The per capita personal income change is based on historical data.

If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.

JOE SPEPHENSHAW
Director
By:

Erika Li
Chief Deputy Director
Attachment
86 May 2023
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2023-24 appropriation limit is:

Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2023-24 4.44
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2023-24 appropriation limit.
2023-24:

Per Capita Cost of Living Change = 4.44 percent
Population Change = -0.35 percent
Per Capita Cost of Living converted to a ratio: 4.44 + 100 = 1.0444 100
Population converted to a ratio: -0.35 + 100 = 0.9965
100
Calculation of factor for FY 2023-24: 1.0444 x 0.9965 = 1.0407 87 Fiscal Year 2023-24
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2022 to January 1, 2023 and Total Population, January 1, 2023 Total
County Percent Change --- Population Minus Exclusions --- Population City 2022-2023 1-1-22 1-1-23 1-1-2023
Sutter
Live Oak 1.34 9,389 9,515 9,515
Yuba City -0.21 69,623 69,478 69,478
Unincorporated -0.59 20,078 19,959 19,959
County Total -0.14 99,090 98,952 98,952
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes. 88

Live Oak City CouncilJune 28, 2023

Live Oak City Council
June 28, 2023