Live Oak City Council
June 5, 2024

LIVE OAK CITY COUNCIL AGENDA – JUNE 5, 2024

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/88501758733
▪ Join by Phone:
1-669-900-6833 or 1-833-548-0282 (Toll Free)
Webinar ID: 885 0175 8733
• Public Comment: Members of the public can submit general public comments, as well as comment on specific agenda items in the following ways:
o Public Attendance: Members of the public who attend in person may make comments from the Council Chamber podium.

LIVE OAK

CITY COUNCIL

REGULAR MEETING AGENDA
JUNE 5, 2024
6:00 PM

MEETING LOCATION

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

MEMBERS OF THE COUNCIL

ASHLEY HERNANDEZ, MAYOR

NANCY SANTANA, VICE MAYOR

JERAMY CHAPDELAINE, COUNCILMEMBER

LAKHVIR GHAG, COUNCILMEMBER

BOB WOTEN, COUNCILMEMBER

MARK SCOTT,

INTERIM CITY MANAGER

NICOLE ROSSER,

CITY ATTORNEY
1 LIVE OAK CITY COUNCIL AGENDA – JUNE 5, 2024

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/88501758733
▪ 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: 885 0175 8733
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 5, 2024

CALL TO ORDER

ROLL CALL

PLEDGE OF ALLEGIANCE AND INVOCATION

CORRECTIONS AND/OR CHANGES TO THE AGENDA BY CITY MANAGER ONLY

PRESENTATIONS AND RECOGNITIONS

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

CONSENT ITEMS
Consent Calendar is passed by one motion with exceptions and separate votes as noted.

1. City Council Meeting Minutes
Recommendation: Approve the May 15, 2024, City Council Regular Meeting minutes. (Clarissa Menchaca, City Clerk)

2. Adoption of an Ordinance to Rezone 2794 Pennington Road from Small Lot Residential (R-2) to Medium Density Residential (R-3)
Recommendation: 1) Waive second reading of the ordinance; and 2) Adopt ordinance. (Kevin Valente, Planning Director)

BUSINESS ITEMS

3. Discussion and Possible Action to Adopt Resolution Terminating the Declaration of an Emergency Situation and Rescinding the Waiver of Competitive Bidding Requirements Recommendation: Adopt resolution terminating the declaration of an emergency situation and rescinding the waiver for competitive bidding requirements. (Scott Rolls, City Engineer)

4. Resolution Approving Master Equipment Lease Purchase Agreement with Community First National Bank for Acquisition of One New Pierce Enforcer 1500 GPM Type 1 Fire Engine Recommendation: Adopt resolution approving the Master Equipment Lease Purchase Agreement with Community First National Bank for acquisition of one new Pierce Enforcer 1500 GPM Type 1 Engine.
(Mark Scott, Interim City Manager)

DISCUSSION ITEMS

5. Live Oak Festival
Recommendation: Discussion and possible direction.
(Luis Cibrian, Parks and Recreation Director)
3 LIVE OAK CITY COUNCIL AGENDA – JUNE 5, 2024

6. Presentation and Discussion of Preliminary Fiscal Year 2024-25 Operating Budget Recommendation: Receive presentation and schedule final adoption for the June 19, 2024 City Council meeting.
(Mark Scott, Interim City Manager)

ITEMS REMOVED FROM THE CONSENT AGENDA FOR COUNCIL CONSIDERATION AND ACTION

UPDATES AND ANNOUNCEMENTS FROM THE CITY ATTORNEY AND CITY MANAGER

COUNCILMEMBER COMMENTS

ADJOURNMENT
4 City of Live Oak
Report to City Council
Meeting Date: June 5, 2024
Title: City Council Meeting Minutes
Contact Information: Clarissa Menchaca, City Clerk
Recommendation: Approve the May 15, 2024 City Council Regular Meeting minutes.

Attachments:

Minutes
5 LIVE OAK CITY COUNCIL MINUTES – MAY 15, 2024

CALL TO ORDER
Meeting called to order by Mayor Hernandez at Live Oak City Council Chambers, 9955 Live Oak Boulevard, Live Oak, CA at 6:05 pm.

ROLL CALL

Present: Councilmembers Woten, Chapdelaine, Ghag, Vice Mayor Santana, and Mayor Hernandez

PLEDGE OF ALLEGIANCE AND INVOCATION
Councilmember Ghag led the Pledge of Allegiance. Councilmember Woten delivered the invocation.

CORRECTIONS AND/OR CHANGES TO THE AGENDA BY CITY MANAGER ONLY There were no corrections and/or changes.

PRESENTATIONS AND RECOGNITIONS
There were no presentations and/or recognitions.

PUBLIC COMMENT
Public Comment was opened and closed without any speakers.

CONSENT ITEMS
Consent Calendar is passed by one motion with exceptions and separate votes as noted.

MOTION: APPROVE THE CONSENT AGENDA.
(MOTION: GHAG; SECOND: WOTEN)

1. City Council Meeting Minutes
Clarissa Menchaca, City Clerk
Council action: May 1, 2024, City Council Regular Meeting minutes approved.

LIVE OAK

CITY COUNCIL

MINUTES
MAY 15, 2024
6:00 PM

MEETING LOCATION

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

MEMBERS OF THE COUNCIL

ASHLEY HERNANDEZ, MAYOR

NANCY SANTANA, VICE MAYOR

JERAMY CHAPDELAINE, COUNCILMEMBER

LAKHVIR GHAG, COUNCILMEMBER

BOB WOTEN, COUNCILMEMBER

MARK SCOTT,

INTERIM CITY MANAGER

NICOLE ROSSER,

CITY ATTORNEY
6 LIVE OAK CITY COUNCIL MINUTES – MAY 15, 2024

BUSINESS ITEMS

2. Planning Commissioner Appointment
Kevin Valente, Planning Director
Kevin Valente, Planning Director, provided a report for the Council.

Public Comment was opened and closed without any speakers.

MOTION: CONFIRM THE APPOINTMENT OF SUTTER COUNTY PLANNING COMMISSIONER CHRISTINE IVORY TO THE LIVE OAK PLANNING COMMISSION.
(MOTION: GHAG; SECOND: CHAPDELAINE)
VOTE: MOTION PASSED UNANIMOUSLY

PUBLIC HEARING ITEMS

3. Introduction of an Ordinance Rezoning Property from Small Lot Residential to Medium Density Residential for the 2794 Pennington Road Medical Office Project, and Resolutions Adopting the Initial Study/Mitigated Negative Declaration and Mitigation Monitoring Program, Approving the General Plan Map Amendment, and Approving the Use Permit
Kevin Valente, Planning Director
Kevin Valente, Planning Director, provided a report for the Council.

Public Hearing was opened at 6:19 pm.

Hardeep Mundh, project applicant, addressed the Council.

Public Hearing was closed at 6:24 pm.

MOTION: ADOPT RESOLUTION ADOPTING THE INITIAL STUDY/MITIGATED NEGATIVE DECLARATION AND MITIGATION MONITORING PROGRAM.
(MOTION: SANTANA; SECOND: HERNANDEZ)
VOTE: MOTION PASSED UNANIMOUSLY
MOTION: ADOPT RESOLUTION APPROVING THE GENERAL PLAN MAP AMENDMENT AMENDING THE LAND USE DESIGNATION.
(MOTION: WOTEN; SECOND: GHAG)
VOTE: MOTION PASSED UNANIMOUSLY
MOTION: WAIVE THE FIRST READING OF THE ORDINANCE ENTITLED, “AN ORDINANCE TO REZONE A 0.14- ACRE PROPERTY FROM SMALL LOT RESIDENTIAL TO MEDIUM DENSITY RESIDENTIAL FOR THE 2794 PENNINGTON ROAD MEDICAL OFFICE PROJECT.
(MOTION: CHAPDELAINE; SECOND: GHAG)
VOTE: MOTION PASSED UNANIMOUSLY
7 LIVE OAK CITY COUNCIL MINUTES – MAY 15, 2024

MOTION: ADOPT RESOLUTION APPROVING THE USE PERMIT.
(MOTION: GHAG; SECOND: SANTANA)
VOTE: MOTION PASSED UNANIMOUSLY

DISCUSSION ITEMS

4. Adopting Mobile Vendor and Sidewalk Vendor Ordinances Mark Scott, Interim City Manager
**Clerk’s Note: Councilmember Woten and Mayor Hernandez recused themselves for this item.

Mark Scott, Interim City Manager, provided a report for the Council.

Public Comment was opened and closed without any speakers.

Council action: Direction provided for Planning staff to move forward with the Planning Commission to seek input for Council recommendation.

5. Discussion of Fiscal Year 2024-25 Budget Assumptions Mark Scott, Interim City Manager
Mark Scott, Interim City Manager, provided a report for the Council.

Public Comment was opened and closed without any speakers.

Council action: Accepted for information.

UPDATES AND ANNOUNCEMENTS FROM THE CITY ATTORNEY AND CITY MANAGER Mark Scott, Interim City Manager, touched on the issuance of an RFP for the rate study and on proposals received for the city manager recruitment. Mr. Scott provided an update on the business grants program and on the Archer Avenue emergency repair.

Luis Cibrian, Parks and Recreation Director, highlighted the following events and projects: Sutter County Butterfly Project, Live Oak Clean Up Day, Food Festival, Youth Basketball Program, cleanup of the Highway 99 corridor, dog park, school pool parties, swim lessons, Aquafit, Tennis Camp, and Stay Kool at the Pool.

COUNCILMEMBER COMMENTS
Councilmember Woten touched on the progress being made with the interim city manager.

Councilmember Chapdelaine highlighted his attendance at the Local Agency Formation Commission meeting, and the Regional Housing Authority Board of Directors meeting.

Councilmember Ghag discussed his attendance at the following meetings: Yuba Sutter Economic Development Corporation, Sutter Butte Flood Control Agency, and Sutter-Yuba Mosquito and Vector Control District.

Councilmember Ghag touched on revamping the Live Oak Chamber of Commerce. 8 LIVE OAK CITY COUNCIL MINUTES – MAY 15, 2024

Vice Mayor Santana highlighted her attendance at a meeting with the school to discuss the possibility of a school resource officer. Vice Mayor Santana addressed the animal control issues and requested the City host an event for the 4th of July.

Mayor Hernandez touched on her attendance on a hiring committee for the Sutter County Sheriff’s Department and discussed meeting with staff regarding obtaining crime reports from the Department. Additionally, Mayor Hernandez discussed her attendance at the Government Affairs Committee of the Sutter Yuba Homeless Consortium.

ADJOURNMENT
Mayor Hernandez adjourned the meeting at 8:39 pm.

Ashley Hernandez, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
9 City of Live Oak
Report to City Council
Meeting Date: June 5, 2024
Title: Adoption of an Ordinance to Rezone 2794 Pennington Road from Small Lot Residential (R-2) to Medium Density Residential (R-3)
Contact Information: Kevin Valente, AICP, Contract Planner Location: 2794 Pennington Road (APN 006-171-001).

Background: The project applicant is requesting a Rezone to operate a medical office and clinic located at 2794 Pennington Road identified as Sutter County Assessor Parcel Number (APN) 006-171-001. The 0.14-acre project site is currently located in the R-2 zoning district. The subject property is currently developed with a 1,650-square-foot residence.

On May 15, 2024, the Live Oak City Council held a public hearing for the proposed project, and upon close of the public hearing, approved the following entitlements:
* Resolution adopting the 2794 Pennington Road Medical Office and Clinic Initial Study/Mitigated Negative Declaration (IS/MND) and the 2794 Pennington Road Medical Office and Clinic Mitigation Monitoring Program (MMP);
* Resolution approving the General Plan Map Amendment from Smaller-Lot Residential to Medium Density Residential;
* Introduce and waive the first reading of the ordinance to rezone the 0.14- acre property (APN) 06-171-001 from R-2 to R-3; and
* Resolution approving with conditions the Use Permit for the operation of a Medical Office and Clinic.
10 Analysis: Pursuant to California State law, the adoption of an ordinance requires a first reading and second reading for City Council approval. On May 15, 2024, the Live Oak City Council voted to introduce and waive the first reading of the proposed ordinance. Tonight, is the second reading and adoption of the proposed ordinance to rezone 2794 Pennington Road.

Environmental Review
An IS/MND was prepared for the proposed project which determined that all potentially significant environmental impacts resulting from the proposed project would be mitigated to a less-than-significant level with incorporation of mitigation.

CONCLUSION
Waive the second reading of, and adopt, the ordinance to rezone the 0.14-acre property (APN 06-171-001) from R-2 to R-3 (see Attachment 1).

Fiscal Impacts: None.

Recommendation: 1) Waive the second reading of the ordinance; and 2) Adopt ordinance.

Attachments:

Attachment 1 - Ordinance
11 1
ORDINANCE NO. 586

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LIVE OAK TO REZONE A 0.14-ACRE PROPERTY FROM SMALL LOT RESIDENTIAL (R-2) TO MEDIUM DENSITY RESIDENTIAL (R-3) FOR THE 2794 PENNINGTON ROAD MEDICAL OFFICE PROJECT (APN) 06-171-001
The City Council of the City of Live Oak does ordain as follows:

SECTION 1:

The City Council determined on May 15, 2024, that, pursuant to Section 15074 of the Guidelines of the California Environmental Quality Act, and after full consideration of the Initial Study/Mitigated Negative Declaration (IS/MND) and Mitigation Monitoring Program (MMP) prepared for project, and on the basis of the whole record before it, the IS/MND for the 2794 Pennington Road Medical Office and Clinic Project should be certified.

SECTION 2:

At its regular meeting of April 16, 2024, the Live Oak Planning Commission recommended that the Live Oak City Council adopt the Ordinance to rezone the 0.14-acre property (APN 06- 171-001) from Small Lot Residential (R-2) to Medium Density Residential (R-3).

SECTION 3:

The 0.14-acre property identified as APN 06-171-001, is hereby rezoned from Small Lot Residential (R-2) Zoning District to Medium Density Residential (R-3) Zoning District for consistency with the City of Live Oak General Plan Land Use Designation Map.

SECTION 4:

The City Council finds that the public necessity requires the proposed zone change; that the subject property is suitable to the uses permitted in the proposed zone change; that said permitted uses are not detrimental to the surrounding property; and that the proposed zone change is in conformance with the Live Oak General Plan.

SECTION 5:

This ordinance shall take effect and be enforced thirty (30) days from and after the date of its adoption.

SECTION 6:

Within fifteen (15) days from the date of passage of this ordinance, the City Clerk shall post a copy of it in at least three public places in the City. * * * * * * *
12 2
I HEREBY CERTIFY that the forgoing ordinance was introduced and adopted at a regular meeting of the City Council of the City of Live Oak, held on the 15th of May, 2024, and passed and adopted at a regular meeting thereof, held on the 6th of June, 2024, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
____________________________________
Mayor of the City of Live Oak
ATTEST:
____________________________________
City Clerk of the City of Live Oak
13 City of Live Oak
Report to City Council
Meeting Date: June 5, 2024
Title: Discussion and Possible Action to Adopt Resolution Terminating the Declaration of an Emergency Situation and Rescinding the Waiver of Competitive Bidding Requirements
Contact Information: Scott Rolls, City Engineer
Location: Archer Avenue
14 Background: Beginning in August of 2022, a sink hole developed in the eastbound lane of Archer Avenue, east of K Street at the Butte Water District Live Oak Lateral crossing indicating a potential breach of the District crossing pipe. City staff notified the District of the issue and encouraged repair of the crossing during the winter 2022 off-season. No repair work was done.

During the 2023 irrigation season, the sink hole size increased and at one point water was being forced through the street plates covering the sink hole.

The District was notified of the advancing problem and water flow in the lateral was reduced. Again, the District was encouraged to repair the crossing.

The attorney for the District then informed staff that repair of the facility was not the District's responsibility and that Section 7034 of the California Code of Regulations (Water Code) places responsibility for repair and/or replacement of the lateral crossing on the City. The meaning of Section 7034 was clarified and affirmed by a 1960 California Attorney General opinion.

Irrigation water in the lateral was shut off in mid November. In December, staff inspected the crossing and engaged the services of Nor-Cal Pipeline Services to conduct a video inspection. The video clearly shows that the crossing pipe has collapsed at the location of the sink hole (it is likely that the water pressure in the pipe during operation of the lateral was supporting the pipe). The crossing is currently unusable for delivering irrigation water to properties south of Archer Avenue. While the sink hole is currently stable, expedited repair to restore the functionality of the lateral and repair the traveled way of Archer Avenue is a necessity.

The crossing consists of approximately 92 feet of 57" x 38" CMP pipe arch and concrete headwalls. Specific information regarding the installation of the crossing has not been found but it appears to have been constructed sometime in the 1930s or 1940s. Replacement of the entire crossing is estimated to cost between $150,000 and $200,000.

During the February 21, 2024 City Council meeting, the City Council adopted Resolution No. 03-2024 authorizing the procurement of necessary equipment, services, and supplies, without giving notice for bids to let contracts. Said Resolution further declared that an emergency situation existed and that the public interest and necessity demand the immediate expenditure of public money to safeguard life, health or property.

Analysis: Repair and resurfacing work was completed the week of April 15, 2024.

Butte Water District began water deliveries the first week of May.

Final cost for the repair and resurfacing work was $45,639.01.

This is a temporary repair to allow Butte Water District to deliver water to their customers without delay. Replacement of the entire crossing is still necessary. The full replacement will be incorporated into a future Archer Avenue reconstruction project.
15 Fiscal Impacts: One time Streets Fund cost of $45,639.01 for emergency repair work.

Recommendation: Adopt resolution terminating the declaration of an emergency situation and rescinding the waiver of competitive bidding requirements.

Attachments:

Resolution
16 1
Resolution No.

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVE OAK TERMINATING THE DECLARATION OF

AN EMERGENCY SITUATION AND RESCINDING THE AUTHORIZATION OF THE PROCUREMENT OF

NECESSARY EQUIPMENT, SERVICES, AND SUPPLIES, WITHOUT GIVING NOTICE FOR BIDS TO LET

CONTRACTS
WHEREAS, pursuant to Public Contract Code sections 20168 and 22050, the CITY OF LIVE OAK (“City”) may make a finding allowing the procurement of necessary equipment, services, and supplies, without giving notice for bids to let contracts, in the case of an emergency; and
WHEREAS, pursuant to Live Oak Municipal Code section 3.20.120 competitive bidding requirements may be waived with the approval of the City Council; and
WHEREAS, the Butte Water District (“District”) Live Oak Lateral Crossing (“Crossing”) of Archer Avenue, east of K Street, had collapsed; and
WHEREAS, the collapse of Crossing had occurred within the eastbound lane of Archer Avenue, creating a sink hole within said lane; and
WHEREAS, the aforementioned sink hole presented a risk to public safety; and WHEREAS, Water Code Section 7034 required City to maintain, repair or replace Crossing; and WHEREAS, District was under obligation to deliver irrigation water to customers beginning in April of 2024; and WHEREAS, failure to deliver irrigation water to customers downstream of Archer Avenue presents a risk to property; and
WHEREAS, the City Council desired to repair Crossing prior to mid-April 2024; and WHEREAS, the City Council adopted Resolution 03-2024 on February 21, 2024, declaring that an emergency situation existed and that the public interest and necessity demanded the immediate expenditure of public money to safeguard life, health or property; and
WHEREAS, repair of Crossing has been completed and the emergency situation has been resolved.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Live Oak, terminates the declaration that an emergency situation exists. It is further resolved that the waiver from competitive solicitation for bids, and the competitive bidding requirements of the Live Oak Municipal Code are hereby rescinded. 17 PASSED AND ADOPTED by the City Council of the City of Live Oak this 5th day of June, 2024, by the following vote:

AYES:

NOES:

ABSENT:

NOT VOTING:

APPROVED:

Ashley Hernandez, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
18 City of Live Oak
Report to City Council
Meeting Date: June 5, 2024
Title: Resolution Approving Master Equipment Lease Purchase Agreement with Community First National Bank for Acquisition of One New Pierce Enforcer 1500 GPM Type 1 Fire Engine
Contact Information: Mark Scott, Interim City Manager
Background: On April 17, 2024, the Live Oak City Council approved a staff recommendation to order a new Pierce Enforcer 1500 GPM Type 1 Fire Engine, and to proceed with lease purchase financing. Terms and conditions of the acquisition were included in the City Council action on April 17, 2024. (A copy of that agenda report is attached.) The vehicle is being procured through Golden State Fire Apparatus, representing Pierce Manufacturing.

Financing is being done through Community Leasing Partners, a division of Community First National Bank.

Attached is the City Council resolution which would approve the Master Equipment Lease Purchase Agreement with Community First National Bank.

Delivery of the new Engine is expected in approximately 48-50 months. It will replace Live Oak's current E-5 Fire Engine that will have nearly 12 years of service as of the expected delivery date. The existing Engine will be kept initially for backup use.

Fiscal Impacts: The purchase price for the Fire Engine is $846,575.44, amortized through annual payments of $119,723.34, starting on May 15, 2026 and concluding on May 15, 2035. Funds for this purchase will be budgeted annually from Fire Impact Fees, Fire Property Assessments or other discretionary fund sources.

Recommendation: Adopt resolution approving the Master Equipment Lease Purchase Agreement with Community First National Bank for acquisition of one new Pierce Enforcer 1500 GPM Type 1 Fire Engine.

Attachments:

Resolution
Master Equipment Lease Purchase Agreement
19 April 17, 2024 City Council Agenda Report
20 1
Resolution No.

RESOLUTION APPROVING MASTER EQUIPMENT LEASE PURCHASE AGREEMENT WITH COMMUNITY FIRST NATIONAL BANK FOR ACQUISITION OF ONE NEW PIERCE ENFORCER 1500 GPM TYPE 1 ENGINE The City Council of the City of Live Oak does hereby find, order and resolve as follows:

WHEREAS, the City of Live Oak has a need to purchase 1 new Pierce Enforcer 1500 GPM Type 1 Fire Engine (“Engine”); and
WHEREAS, on April 17, 2024, the Live Oak City Council approved a staff recommendation to order a new Engine and to proceed with lease purchase financing; and
WHEREAS, the Engine is being procured through Golden State Fire Apparatus, representing Pierce Manufacturing; and
WHEREAS, The City of Live Oak has identified appropriate financing with Community Leasing Partners, a division of First Community Bank; and
WHEREAS, the build time for the Engine is approximately 48-50 months from the order date; and WHEREAS, the purchase of the Engine is to be financed over a 10 year period; and WHEREAS, the purchase price for the Engine is $998,170.30; and WHEREAS, the equipment manufacturer will give the City of Live Oak a prepayment discount of $151,594.86 if the City enters into a prepayment arrangement and updates the purchase price to $846,575.44; and WHEREAS, the City of Live Oak wishes to take advantage of the prepayment discount; and WHEREAS, the City of Live Oak has identified a 10-year lease-purchase program with Community Leasing Partners, a division of First Community Bank, that will facilitate the purchase of an Engine at an annual cost of approximately $119,723.34 that shall begin on May 15, 2026 and conclude on May 15, 2035; and WHEREAS, the City of Live Oak proposes to enter into the Master Equipment Lease Purchase Agreement for financing the Engine purchase, in substantial form as in Exhibit A.

NOW, THEREFORE BE IS RESOLVED, FOUND AND ORDERED by the Live Oak City Council as follows:

1. It is hereby found and determined that the terms of the Master Equipment Lease Purchase Agreement, in the form presented at this meeting and incorporated in this Resolution, are in the best interests of the City of Live Oak, to provide long-term financing for the acquisition of the Pierce Enforcer 1500 GPM Type 1 Fire Engine; and

2. The Master Equipment Lease Purchase Agreement with First Community Bank is hereby approved for the purchase of the Pierce Enforcer 1500 GPM Type 1 Fire Engine and the City Manager of the City of Live Oak is 21 hereby authorized to execute, acknowledge and deliver any and all documents necessary, including the Lease with any required changes, insertions and omissions therein as may be approved by the City Attorney; such approval to be conclusively evidenced by such execution and delivery of the Lease, and that the City Clerk of City of Live Oak is hereby authorized to attest the same.

PASSED AND ADOPTED by the City Council of the City of Live Oak this 5th day of June, 2024, by the following vote:

AYES:

NOES:

ABSENT:

NOT VOTING:

APPROVED:

Ashley Hernandez, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
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City of Live Oak
Report to City Council
Meeting Date: April 17, 2024
Title: Fire Engine Purchase
Contact Information: Mark Scott, Interim City Manager, and Richard Epperson, Battalion Chief Background: The City of Live Oak's E5 Fire Engine is seven years old, requiring plans for replacing it on a timely basis before the end of its useful life. Due to the high demand for Fire vehicles and the backlog of orders, there is roughly a fouryear delivery timeline on new orders for Fire Engines. Because the cost of Fire equipment is escalating rapidly, there are also advantages to making acquisitions as soon as possible to minimize cost and to secure timely deliveries.

At this time, Sutter County Fire prefers purchase of Pierce Fire Engines, a popular apparatus due to their design, resilience, reliability, and effectiveness. While there are different vehicles in the County fleet, fire departments generally avoid wide varieties of vehicles from different companies within their fleets due to the challenges of maintaining and training on different systems, with different maintenance needs, different parts, etc. Thus, it is proposed to make this new Pierce Engine purchase at this time, locking in a price and financing rate. Most fire vehicles are purchased using lease purchase tied to the expected life of the vehicle.

Battalion Chief Richard Epperson presented this matter to the City Council at the City Council meeting of March 20, 2024. He was joined at that meeting by Brad Hansen, Sales Representative for Golden State Fire Apparatus and Pierce Manufacturing. Attached are materials they presented showing different pricing and financing options. After the presentation, the City Council provided general direction to proceed with ordering the new fire engine prior to a company-wide April 30 price escalation.

When the new Engine is delivered, the current E5 vehicle will be converted to provide backup service for as long as that can be accomplished efficiently. 441
Analysis: Staff has evaluated the price and financing options and recommends proceeding with Option 2 of what is described as the "prepayment" option.

Under this option, the price of the Fire Engine would be $998,170.30, less a prepayment discount of approximately $151,594.86, requiring financing of $846,575.44. First payment would be due two years from closing, followed by payments of $118,449.67 per year for 10 years. While the company offers other payment periods (5, 7, 10 or 15 years), staff recommends the 10-year period because it most closely matches the useful expected life of a Fire Engine (10-12 years).

The attached documents show a "payment at delivery" option under which the City would seek its own financing, but staff does not recommend that approach. Staff feels this financing option is reasonable and much more certain.

Fiscal Impacts: Based on a 10-year payment schedule, the City's costs for acquisition will be $118,449.67 per year on a 5.49% lease financing rate, beginning in two years. Annually, the City Council will make a decision on source of that year's lease payment. Ideally these funds will come from Fire Impact fees and assessment or from other Vehicle Replacement reserves. The City's General Fund will ultimately be responsible for the obligation if impact fees or other funds are not available at any given time. The previous Fire Engine has been purchased through installment payments generated from the General Fund.

That Engine is being paid off this year.

Recommendation: Direct staff to place the order for a new Pierce Type 1 Fire Engine (Pumper) through Golden State Fire Apparatus and authorize the City Manager to execute acquisition documents providing for the above described financing terms through Community Leasing partners, a division of Community First National Bank.

Attachments:

Leasing Options for County of Sutter
452
346
447
548
City of Live Oak
Report to City Council
Meeting Date: June 5, 2024
Title: Live Oak Festival
Contact Information: Luis Cibrian, Parks and Recreation Director Location: Citywide
Background: The Live Oak Lions Club took over the festival from the Chamber of Commerce several years ago. The Lions Club asked the City if we would like to be a part of the festival about three years ago. Previous Lions Club member Kathy Grove indicated that it would be a good idea for the City to get involved because the Lions Club was getting smaller.

On May 22, 2024 at 9:30 am a meeting for the Live Oak Festival took place here at City Hall. The Live Oak Lions Club President Craig Berry and Art Rivera met with the Parks and Recreation Director to discuss this year's plan for the Live Oak Festival. Craig Berry then informed us before we started to discuss the festival that the Lions Club was stepping down from the festival.

He did say that they would assist in any way possible but could not take on the responsibilities anymore. Craig Berry will be providing a letter to the City stating the Lions Club will no longer be a part of the festival.

The City has been planning to oversee the entire festival for a year or two.

Staff did not think this was going to happen this year. Anyhow, for the past three years the City's Parks and Recreation Department has been involved with the following duties for the festival: Street Closures, Parade, Car Show, Circus, Music, and assisting the Lions Club with whatever else they needed.

The City has been taking more on each year. I am not sure if our department is ready for the entire festival, but we will do our best to make this a great community event. The City would take on the vendors and entertainment along with all other duties assigned.

Staff would like to know if City Council would like staff to move forward and organize like all other city programs or form a committee for the festival.

Fiscal Impacts: None
Recommendation: Discussion and possible direction.
49 City of Live Oak
Report to City Council
Meeting Date: June 5, 2024
Title: Presentation and Discussion - Fiscal Year 2024-25 Preliminary Budget Contact Information: Mark Scott, Interim City Manager, and James Ramsey, Finance Director Background: The City Council is required to adopt a new City Operating Budget prior to the July 1 start of each new fiscal year. The Preliminary Fiscal Year (FY) 2024-25 Budget has been prepared by Interim City Manager Mark Scott and Financial Consultant James Ramsey, with assistance by the City's management team. Adoption of the annual budget is one of the key statutory responsibilities of the Mayor and City Council. Final adoption is scheduled for June 19, 2024. This preliminary document is provided for the City Council's discussion and deliberation prior to June 19, 2024.

Analysis: Attached is the preliminary budget document, along with a comprehensive analysis provided by the City Manager and Financial Consultant. The document includes budget documents for the City's General Fund and each of the Special Revenue and Enterprise Funds.

Staff will be available on June 5 and 19, 2024 to present the budget and to address City Council and public input.

Fiscal Impacts: A full fiscal analysis is attached.

Recommendation: Receive presentation and schedule final adoption for the June 19, 2024 City Council meeting.

Attachments:

FY24-25 Budget Letter
Revenue Charts
Expenditure Chart
Budget Document
50 May 29, 2024
TO: Honorable Mayor and City Councilmembers
FROM: Mark Scott, Interim City Manager
CC: James Ramsey, Financial Consultant
SUBJECT: FY 2024/25 Preliminary Budget
On behalf of the City Staff, I respectfully submit this Preliminary Budget for Fiscal Year 2024/25. As always, James Ramsey has done the heavy lifting on the presentation of numbers. It is my privilege to work with the City Council and City staff team in developing this document and the workplan that adoption of this document will activate.

The City of Live Oak is a very special place, valued in the eyes and hearts of its populace. As a newcomer to this community (an interim newcomer at that!), I am struck by the true affection that residents have for their town and the strong desire that Live Oak move forward in ways that will both build its economy and, at the same time, respect its livability.

In bringing forward this preliminary budget, I hope that financial and operational decisions we make this year will assist the City Council in attaining those dual objectives -- strengthening the economy and preserving Live Oak local values. As the City Council is well aware, there are challenges facing Live Oak as we look into the near future. For instance, Live Oak is impacted by the following:
 Very low sales tax revenues –- The City lacks the high-volume sales tax generators other cities enjoy (car dealers, hotels, big box retailers). Likewise, we lack the large commercial office developments that contribute both property tax and new jobs to a local economy.
 Enterprise fund viability -- The City’s Water Enterprise has operated since 2005 with no change in its water rate structure. This has caused growth in Water Enterprise fund deficits exceeding $1.0 million in recent years. Unreimbursed deficits in enterprise funds drain the General Fund. This circumstance must be addressed productively or the City’s status as a “going concern” will eventually be called into question.
 Vision-based strategic planning -- At this pivotal time in the growth of Sutter County and the City of Live Oak, it is a golden opportunity for the Live Oak community to renew its vision for the future. What future community does the City Council want to plan for? What does this generation want to build for its 51 children and grandchildren? There are strategic planning tools that the City Council should pursue in the coming years, starting in FY 24/25:
o Annual Priority Setting Workshops – focused on vision and not simply lists of projects.
o General Plan Update – truly engaging the community in doing General Plan updates on issues such as land use, housing,
transportation/circulation, safety, conservation, open space, community character, etc.
o Long-term Capital Budget – addressing all capital projects needs for which funding is clear, as well as those for which there is no clear future funding path.
o Specific Infrastructure Master Plans – Road Paving, Parks, Water, Sewer, Storm Drains, Information Technology, Street Trees, Public Property Asset Management, etc.
 Dysfunctional Community Facility District (CFD) structure – As times and growth patterns change, the design of CFDs often require reassessment. This is an arduous task, but one that is warranted for the sake of equity and quality of service.
 Public Safety Cost – The costs of Police and Fire services always run at or above 50% of a city’s total operating budget. Live Oak clearly benefits from strong, respectful working relationships with Sutter County -- Supervisors, County CAO, the Sheriff’s Office and the Sutter County Fire Department. New agreements for Police and Fire services are positive in content and in fully identifying future funding needs. The magnitude of the funding need is significant for this community. Every effort will need to be made to address this critical ongoing cost.

As with every challenge, the City Council will also want to focus on opportunities and solutions. Low tax revenues call for a focus on economic development. The Water Enterprise deficit will be mitigated by a new rate structure and more aggressive grantsmanship. Strategic planning and CFD evaluation require commitment, selfdiscipline and community engagement. Covering our future public safety needs will come from all of the above.

FY 2024/25 will not bring about resolution to all of the community’s challenges – not by a long shot. However, there is opportunity in assembling the right team (starting with the new City Manager) and performing the right vision-based strategic planning. It is in this spirit that this preliminary budget is presented.
52 Budget Assumptions:
 Revenues will increase only modestly.
o Property Tax should continue to rise in proportion to new development.

The recent past has seen occasional spikes as new housing developments have become occupied. This level of increase is moderating as the housing market has softened. Commercial development has been very slow.
o Sales Tax is expected to be flat. Not only are few new businesses on the horizon, but business in general has been slower coming out of the COVID era.
o Revenue from Permits and Licenses associated with the City’s development functions has dropped 50% with no near-term increase expected.
o By the end of FY24/25, ARPA funding will have been spent or assigned. o Additional Grant funding may be possible, so there is work to be done in this arena.
 Regrettably, we must assume that the Water Enterprise will end up with another significant deficit. The City Council has agreed to initiate a water and wastewater rate analysis. The study will propose a future rate structure, taking into consideration California Proposition 218 requirements. The study will also propose a comprehensive financial plan. Even in best case, this study will not be complete in time for new rate-based revenues to help offset the operating deficit that will occur in FY24/25.

Failure to increase rates will affect the city’s access to water and sewer system grant funds.

The City cannot continue to run deficits. Cost overruns are ultimately the obligation of the General Fund. The City’s General Fund balance is not large enough to handle this for many more years. Staff is recommending that a loan be issued by the Sewer Fund to cover this deficit. Ultimately, it should be understood, that if the Water Enterprise is unable to reimburse its accumulated debt, it will need to be “forgiven” (meaning written off by transfer) from the General Fund or other unrestricted source. There are few options in the Live Oak financial structure.
 There are no proposed increases to fulltime staffing numbers. Staff will seek some changes in titles (see below), but they should not require additional funding. Similarly, there are no new labor agreements anticipated in FY24/25.

The 2% cost-of-living adjustment (COLA) that was approved in the previous year 53 will be in effect for 12 months in FY24/25. Salaries have also increased due to merit step increases that have occurred in the last year.  The full-year cost of the new Sheriff’s contract is $2.6M. However, for FY24/25, staff has assigned two offsets from other revenue sources:
o $500,000 from State COPS funding
o $400,000 from Police CFD 2004-1 (Mello Roos)
The State COPS funding offset is a one-time transfer from funds accumulated over the past 10 years. The Police CFD offset is a combination of transferred expected revenues of $380,000 plus residual fund balance that has been saved over previous years of $20,000.

These offsets leave the City with a net cost of $1.7 million for the contract cost in FY24/25. The contract is expected to increase by $543,000 per year as compared to last year’s budget. It includes the cost of a new Police Detective position and for Dispatch services.

It is important to remember that the City’s cost for the same contract in future years will be larger (i.e., our percentage of shared costs goes up) and we will have smaller pools of COPS and CFD funds to draw from to offset the cost.  The new cost of the Fire contract is also included in the budget, increasing to $900,000 for the full year. This cost is also offset in the budget by the following:
o $150,000 from the Fire Assessment
o $200,000 from Fire CFD 2004-1 (Mello Roos)
These offsets leave the City with a net cost of $662,000 for FY24/25. This is a $36,000 increase from last year’s budget.

Purchase of the new Fire Engine does not affect the budget until May of 2026. At that point, the annual cost for the new engine will be $120,000 on a 10-year amortization schedule. The current fire engine financing will be paid off during FY24/25.
 The Budget includes replacing a vacant Building Inspector position with a higher paid Planning Manager position to provide in-house Planning capability, regular counter service for applicants, and ongoing in-house coverage of the Planning Commission agenda and meetings. Staff is extremely appreciative of the service that Raney & Associates (Kevin Valente) have provided to the Live Oak community. Partial reduction of the Raney contract will cover part of this new cost, but they will stay involved to provide training and transition. Raney will continue to provide CEQA and other consultant services by contract. 54  Staff is including a one-time transfer of $850,000 in ARPA funding as a revenue in the General Fund. This essentially depletes the City’s ARPA funding.

Technically, the transfer is being done to cover Public Safety costs, but it is accounted for as a transfer to the General Fund. Again, it is important to remember that this one-time funding will not be replicated next year. It will be harder to offset the higher Public Safety costs next year. The City will need to look at other revenue options.

Available Funding
In the attached pages, the City Council will see a General Fund summary page that shows the following:

Starting GF Fund Balance (6/30/24) $2,568,012
New FY24/25 Revenues 4,973,527
Proposed FY24/25 Expenditures 4,906,775
Ending GF Balance (6/30/25 ) $2,634,764
The General Fund budget is balanced despite the increases in Police and Fire contracts only because we have the one-time ARPA transfer and we have identified other pools of funds that can be used to offset the increases in the current year. As indicated above, the City will need to identify revenue sources in the future to address this “structural deficit.” A structural deficit exists when the ongoing operations of a City are anticipated to exceed available resources on an ongoing basis. A structural deficit must be addressed ultimately by ongoing structural changes (e.g., new ongoing revenues and/or ongoing reductions to operational cost). Adding income or cutting costs.

Ongoing Revenue Opportunity -- For any City, the opportunities to increase revenue include the following:
 Utility rate increases – The City’s water rates need adjustment. By closing the deficit in Water Enterprise operations, the City Council will protect the viability of the General Fund going forward.
 Increasing CFD rates – Again, while painful to enact, failure to increase rates for multiple years at a time, make it impossible to maintain standards of service.  Attract greater commercial development – This should be a high priority community objective. The type and amount of development should be guided by community engagement (the vision-based strategy referenced above). 55  Focused Asset Management – The City owns property and holds certain land use powers and authorities. These should be planned and executed in ways that enhance community wealth.
 Adopt a Sales Tax Surcharge – many cities adopt sales tax increases of between a half-cent to a full cent. For instance, the City’s sales tax rate is 7.25%, of which the City receives one cent. (for every taxable dollar spent allocable to our jurisdiction, we get 1 cent.) Staff projects $500,000 in the next year from this source.

A City can put a sales tax measure on the ballot to increase that amount by any increment of up to 1 additional cent. The method of allocation is slightly different, but the City would likely collect an additional $400-450K from this source.

The City of Yuba City is pursuing a 1-cent sales tax ballot measure in November.

They have spent the last 12 months working with their public to gain support for the measure. Because the measure earmarks the use of the funds, it requires a two-thirds “yes vote” of those who vote. The deadline for placing a measure on the November ballot is early August. It is unlikely that Live Oak could generate support for such a measure for this year’s ballot. It is an option that could be considered in the future. Timing of such a measure concurrent with utility rate changes is of some question.
 Raise fees, service charges and fines -- While viable and reasonable in some cases, the revenue may not justify the challenges.

One-Time Revenues -- While it is critical to identify ongoing revenue solutions, there is still critical need for one-time revenues. For instance, most capital projects are one-time uses of funds. While the General Fund has a relatively modest operating balance, the City has a number of other Funds and Reserves that hold various amounts of money – many that are restricted for specific purposes, but some that allow City Council discretion in spending.
 Grants – High priority. The City needs to prioritize its needs and strategically seek grants that achieve those goals. It costs staff time to seek and administer grants, so grant priorities are critical. Local legislators should always be made aware of top priorities. Grants are rarely “ongoing” in nature. Most grants are for one-time special purposes. As such, they do not address structural deficits, but they can achieve major goals. There are certain steps that the City can take to improve its grant eligibility – adopting a current General Plan, maintaining a certified Housing Element, and regularly updating utility rates are all common requirements for grant eligibility.
56  Emergency Reserve -- The City Council should seek to retain (and increase) a reasonable General Fund Emergency Reserve. (A “rainy day” reserve.) The highly regarded Governmental Finance Officers Association (GFOA) recommends that all cities hold a minimum Emergency Reserve of at least 20% of General Fund annual revenues. For smaller cities, however, that target should probably be closer to 40%. For Live Oak, 40% would be approximately $1.7 million. While a larger Reserve would be even better, the current General Fund “ending balance” meets that target.
 Other Reserves –- Ideally a city would hold a variety of reserves for future needs --equipment replacement reserves, IT upgrade reserves, pension fund and OPEB reserves (or trusts), liability fund reserves, capital replacement reserves, etc. Especially due to economic conditions (the various economic downturns, COVID, inflation, supply chain issues, etc.), many cities have failed to keep this type of specialty reserves intact.

In Live Oak, there are, in fact, several “Undesignated Reserves” of various types that have been held for some period of time. Staff wishes to make the City Council and public aware of these sources. Staff also advocates judicial review of these sources and for use of these funds only where strategic to do so. The City’s Undesignated Reserves include the following:
 Capital Facilities $714,000
 OPEB 196,000
 Employee Medical 293,000
 Pension 340,000
 Technology 109,000
 Equipment Replacement 110,000
 General Plan 34,000
 Other Reserves 27,000
These funds have been held for numerous years, collecting interest but not applied to specific spending. Staff is doing research to determine if, in fact, the funds are restricted in any way or, likely, may be available for discretionary purposes.

If the latter, these funds could be used when and where it makes sense to apply one-time funds to important one-time “needs.” They probably should not be used for “wants.” The City may have opportunity to leverage grants, for instance, where a “local match” could give the City access to much larger funds from State or Federal sources.
57  Restricted Funds -- In addition to these Undesignated Reserves, the City holds fund balances in a long list of restricted funds. For instance, the City has several CFD/Mello Roos funds, several AB 1600 Developer Impact Fee (DIF) funds, and a few Grant or Entitlement funds. All of these are restricted to use under specified conditions. It is appropriate during every new fiscal year budget review to look at these funds and reserves to determine where they can be used to meet strategic purposes.

General Fund Budget Options
The proposed budget is balanced, but just barely, after application of one-time funds to offset certain cost increases. While the City Council has identified certain high priority additions to the budget, it is difficult to identify funding paths. For instance. The City Council and departmental staff have identified the following as desirable budget additions:
 School Resource Officer – Live Oak Unified is considering whether they might be able to provide partial funding for this position. The Sheriff’s Office estimates fullyear cost of roughly $200,000, plus an additional vehicle. When School Districts participate in the cost, they usually pay for 50% for those months when school is in session. This would be an ongoing cost.
 Landscaping Contract – This is also a very high priority need. The limited Parks staff works hard and efficiently but cannot be expected to keep up with the increase in park property, the increase in special events, facility repair needs, a new dog park, and the Highway 99 landscaping obligation. Staff recommends converting the current part-time employee to fulltime status and contracting for certain “mow and blow” and weed removal services, which can be retained at lower cost.
 Grant Writer Contract – There are different methods of contracting to achieving this need. The new City Manager should consider this a priority and bring forward recommendations. While there is potential for high return on this investment, the cost of grant writing is usually not recovered in grant awards.

Thus, the City will need to fund this to receive the anticipated benefits. (Caution:

Grant writing is all about relationship building. Volunteers rarely pay big returns.)  Patrol Vehicles (2) Replacement – Probably available from AB1600 DIF Funds or State COPS Funding.
 Animal Control Service Upgrade – Staff has not yet fully evaluated potential costs for upgrading the service level. This would seem to be a difficult service upgrade to fund.
58  General Plan Contract – The full cost of a General Plan Upgrade probably runs into the $350,000 range or more. The City has a current SACOG grant that would provide for much of this cost if the City moves forward expeditiously.  Additional Special Events – The landscaping contract would help free up some staff time. Ultimately, the City will need an additional Parks and additional Public Works field position to maintain the workload.
 Swimming Pool Renovation – The Pool has cracks. This is an extremely high priority that will likely take the pool out of service for one season. The cost and duration of the project depends on whether or not there has been degradation to the ground beneath the pool. Staff is hopeful that the undesignated Reserve for Capital Facilities ($714,000) could cover this capital project. Unfortunately, AB1600 DIF Funds are not available for this project as it would be considered a rehabilitation project and not new construction.
 Other Unfunded Capital Projects – In future years, the City needs to identify funding for a variety of projects – road paving, parks improvements, sewer & water enterprise projects, City building facilities, IT systems and software, IT security upgrades, community amenities, and a variety of master plans.

Conclusion
Live Oak is a special place to all those who live here. The City Council is tasked with the obligation and opportunity to lead the City into what should be a very positive future.

Change is inevitable in every community and is best fostered by intentional strategy, rather than simple happenstance. Staff recommends the following immediate and short-term steps:
1) Staff presents this proposed FY24/25 operating budget and recommends adoption following the City Council’s review and public input. The proposed budget is balanced, thanks to the availability of some one-time funds. Proactive steps must be taken in the near term to avoid serious deficits in future years. 2) The City Council must take steps to address the structural financial deficit.

Moving forward on the water rate study is a necessity. Other additional options should be studied.
3) The City Council and new City Manager should engage the community in developing vision-based strategies, including priority-setting, long-term capital budgeting, General Plan update, and gradual adoption of various Master Plans for basic infrastructure.

Adoption of the new fiscal year budget is a requirement, but it does not stop a City Council’s ongoing role in creating and implementing vison and policy. As a final step in 59 the budget adoption process, the City Council should establish a workplan for the next fiscal year to move forward in these major initiatives. 60 Taxes
52%
Licenses, Fees, & Permits
3%
Franchise Fees
4%
Intergovernmental
14%
Charges for
services
1%
Use of
money and
property
2%
Other revenues
0%
Transfers in
24%
General Fund Revenues
Taxes 17%
Licenses, Fees, & Permits
2%
Water / Sewer Charges
62%
Intergovernmental
13%
Use of money and property
4%
Transfers in
2%
Other Funds' Revenues
61 0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
General Fund Water Fund Sewer Fund Other Funds Axis Title Expenditures by Category
Salaries & Benefits Services & Supplies Debt Service Capital outlay Transfers out 62 Fiscal Year 2024-25

PROPOSED BUDGET
Elected Officials
Mayor Ashley Hernandez
Vice-Mayor Nancy Santana
Councilmember Lakhvir S. Ghag
Councilmember Jeramy Chapdelaine
Councilmember Bob Woten
Submitted by
Interim City Manager Mark Scott
Finance Director (Consultant) James W Ramsey, CPA
63 City of Live Oak
Fund Balance History & Projected Ending
Fiscal Year 2024-25
Audited Audited Audited Estimated Resources Projected Estimated Fund Fund Balance Fund Balance Fund Balance Revenues Available Spending Fund Balance # Fund Name 6/30/2021 6/30/2022 6/30/2023 6/30/2024 6/30/2024 6/30/2024 6/30/2024 10 General Fund $ 4,194,753 $ 4,228,159 $ 3,122,701 $ 4,193,806 $ 7,316,507 $ 4,716,024 $ 2,600,483 Special Revenue Funds
14 Streets - Gas Tax 507,811 593,120 647,912 312,447 960,359 586,059 374,300 15 TDA Transportation Tax 286,070 254,257 254,043 4,763 258,806 1,102,454 (843,648) 16 Traffic Safety 11,604 17,775 21,747 4,000 25,747 - 25,747 17 COPS 239,995 236,877 243,055 208,216 451,271 166,372 284,899 18 Sidewalk Improvement 18,063 18,099 18,292 250 18,542 - 18,542 20 Street Lighting 133,313 88,777 96,357 34,917 131,274 43,669 87,605 21 CFD 92-1 Mello Roos 104,316 99,668 82,083 130,539 212,622 148,328 64,294 22 Fire Assessment (19,490) (17,317) 3,509 135,650 139,159 4,133 135,026 23 Fire CFD 2004-1 27,703 25,248 33,266 137,521 170,787 128,200 42,587 24 Police CFD 2004-1 27,834 7,341 62,759 380,608 443,367 364,405 78,962 25 Animal Control CFD 2004-1 3,906 3,459 3,657 23,337 26,994 21,500 5,494 26 Street Lighting CFD 2004-1 (29,676) (53,463) (55,541) 24,637 (30,904) 26,000 (56,904) 27 Rec/Pool CFD 2004-1 57,107 42,699 34,977 175,433 210,410 180,020 30,390 28 Drainage CFD 2004-1 153,198 148,051 165,514 24,620 190,134 5,592 184,542 30 Parks AB1600 332,255 534,534 597,131 6,436 603,567 35,173 568,394 31 Community Ctr AB1600 287,836 344,891 364,518 3,945 368,463 - 368,463 32 Gov't Serv PW AB1600 68,783 110,829 125,482 1,358 126,840 - 126,840 33 Gen Gov't AB1600 433,230 507,068 533,561 5,774 539,335 - 539,335 34 Police AB1600 210,308 250,929 265,565 2,863 268,428 - 268,428 35 Fire AB1600 255,183 366,963 404,238 4,374 408,612 - 408,612 36 Roads/Signals AB1600 206,477 419,801 486,636 5,266 491,902 - 491,902 39 Flood Control AB1600 2,087 2,092 2,295 225 2,520 - 2,520 52 Drainage Connection Fees 267,670 512,731 621,162 13,014 634,176 - 634,176 90 CDBG HR Program Income 29,102 181,777 180,482 21,000 201,482 - 201,482 92 HOME Housing Grants 27,455 120,292 200,347 1,977 202,324 4,200 198,124 58 ARPA Funding - - 4,198 15,892 20,090 83,921 (63,831) 59 Capital Equipment Purchase
Reserve - - - - (125,000) 125,000
Enterprise Funds
12 Water Enterprise* - - - 932,193 932,193 2,081,102 (1,148,909) 13 Sewer Enterprise* - - 3,093,746 2,526,457 2,526,457 3,053,824 (527,367) 50 Water Connection Fees 974,665 1,424,711 1,590,118 193,000 1,617,711 - 1,617,711 51 Sewer Connection Fees 780,509 1,265,223 1,467,517 15,881 1,281,104 - 1,281,104 $ 9,592,068 $ 11,734,592 $ 14,671,327 $ 9,540,400 $ 20,750,280 $ 12,625,976 $ 8,124,304 * Fund Balance amounts shown for Water and Sewer Enterprise Funds represent cash held by that fund. 64 Fiscal Year 2024-25
Fund Balance Summary By Fund
Estimated
Beginning Estimated Resources Proposed Estimated
Fund Fund Balance Revenues Available Budget Fund Balance # Fund Name 6/30/2024 FY 2024-25 FY 2024-25 FY 2024-25 6/30/2025 10 General Fund $ 2,600,483 $ 4,973,527 $ 7,574,010 $ 4,906,775 $ 2,667,235 Special Revenue Funds
14 Streets - Gas Tax 374,300 514,923 889,223 926,224 (37,001) 15 TDA Transportation Tax (843,648) 3,275 (840,373) 5,800 (846,173) 16 Traffic Safety 25,747 4,000 29,747 - 29,747
17 COPS 284,899 209,000 493,899 405,500 88,399
18 Sidewalk Improvement 18,542 500 19,042 - 19,042
20 Street Lighting 87,605 55,578 143,183 63,800 79,383
21 CFD 92-1 Mello Roos 64,294 - 64,294 63,700 594
22 Fire Assessment 135,026 134,700 269,726 154,400 115,326 23 Fire CFD 2004-1 42,587 137,521 180,108 203,200 (23,092) 24 Police CFD 2004-1 78,962 380,608 459,570 525,500 (65,930) 25 Animal Control CFD 2004-1 5,494 23,337 28,831 25,500 3,331 26 Street Lighting CFD 2004-1 (56,904) 22,837 (34,067) 28,000 (62,067) 27 Rec/Pool CFD 2004-1 30,390 175,504 205,894 193,800 12,094 28 Drainage CFD 2004-1 184,542 24,977 209,519 7,500 202,019 30 Parks AB1600 568,394 7,723 576,117 - 576,117
31 Community Ctr AB1600 368,463 4,734 373,197 - 373,197 32 Gov't Serv PW AB1600 126,840 1,630 128,470 - 128,470 33 Gen Gov't AB1600 539,335 6,929 546,264 - 546,264
34 Police AB1600 268,428 3,436 271,864 230,000 41,864
35 Fire AB1600 408,612 5,249 413,861 - 413,861
36 Roads/Signals AB1600 491,902 6,319 498,221 - 498,221 39 Flood Control AB1600 2,520 225 2,745 - 2,745
52 Drainage Connection Fees 634,176 15,617 649,793 - 649,793 90 CDBG HR Program Income 201,482 36,000 237,482 - 237,482 92 HOME Housing Grants 198,124 - 198,124 - 198,124
58 ARPA Funding 125,000 19,000 144,000 850,000 (706,000) 59 Capital Equipment Purchase
Reserve - - - (125,000) 125,000
Enterprise Funds
12 *Water Enterprise (765,967) 932,193 166,226 2,081,102 (1,914,876) 13 *Sewer Enterprise 3,847,303 2,526,457 6,373,760 3,053,824 3,319,936 50 Water Connection Fees 1,617,711 19,057 1,636,768 - 1,636,768 51 Sewer Connection Fees 1,281,104 15,617 1,296,721 - 1,296,721 $ 12,945,747 $ 10,260,473 $ 23,206,220 $ 13,599,625 $ 9,606,595 * Fund Balance amounts shown for Water and Sewer Enterprise Funds represent cash held by that fund. 65 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Dept # Department FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 1000 City Council $ 89,223 $ 93,806 $ 81,926 $ 120,419
1005 Administration 374,173 331,449 457,960 407,121
1010 Finance Services 270,146 203,366 230,090 231,403
1060 City Attorney 45,114 55,000 55,665 55,000
1065 Economic Development 23,812 19,000 8,370 19,000
1045 Fire Services 755,787 674,665 924,925 662,162
1050 Police Services 1,368,779 1,677,900 1,430,395 1,710,900 1055 Animal Control Services 119,847 54,973 111,815 42,000 1015 Community Development 275,570 178,064 240,080 302,968 1020 Building & Safety 269,495 117,100 113,228 216,373
1025 Engineering 73,385 31,000 26,500 26,500
1030 Parks Operations 514,579 494,000 520,464 510,347
1035 Recreation Services 366,187 340,132 331,463 372,046 1040 Pool Operations 95,285 102,393 100,793 94,103
1057 Community Center - - - -
1032 Facility Maintenance 106,208 75,605 82,350 136,433 0000 Nondepartmental (21,808) - - -
Subtotals 4,725,781 4,448,453 4,716,024 4,906,775
Total General Fund Revenues 3,892,321 3,598,466 4,193,806 4,973,527 Revenues Over Expenditures $ (833,460) $ (849,987) $ (522,218) $ 66,752 City of Live Oak
General Fund 10
Budget Fiscal Year 2024-25
66 City of Live Oak
General Fund 10
Revenues
Actual Adopted Preliminary
Revenues Budget Projected Budget
Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

GENERAL FUND REVENUES
4101 Secured Property Taxes $ 972,675 $ 860,000 $ 989,894 $ 1,081,506 4103 Unsecured Property Taxes 39,339 33,000 37,000 37,330 4107 Homeowners Exemption 7,217 7,000 8,376 8,000
4111 Property Tax In Lieu Veh Fees 1,250,741 1,162,000 1,368,880 1,444,991 4113 General Sales and Use Tax 503,088 393,000 489,020 498,800 4115 Prop 172 Sales Tax 45,090 30,000 67,635 67,000
4120 Property Tax Other 57,981 - 35,000 35,000
4137 Excise Tax 59,887 180,000 1,663 100,000
Total Taxes 2,936,018 2,665,000 2,997,468 3,272,627
4131 Business License 49,893 40,000 51,364 51,000
4132 Disabled Access 763 1,000 908 1,000
4134 Plan Check, Eng & Planning 16,000 38,000 1,000 1,000 4135 Building Permit Fees 167,497 235,000 93,749 100,000 4136 Plan Review Fees Building 31,626 60,000 20,388 30,000 4139 SMIP Fees 1,864 1,000 521 1,000
4140 CA Bldg Standards Commission 417 - (318) -
4141 Plan Retention Fees 827 3,000 - 3,000
4143 Variance Use Permit Fees 7,974 15,000 44,680 7,500 4145 Code Enforcement Fees - 5,000 - 7,500
Total Licenses, Fees, Permits 276,862 398,000 212,292 202,000 4147 PG&E Franchise Fee 122,133 87,000 93,860 98,000
4149 Cable TV Franchise Fee 58,700 60,000 55,100 55,000 4151 Recology Franchise 101,239 145,000 103,479 105,000 4152 Recology General Maint. 16,236 - 20,067 20,000
Total Franchise Fees 298,307 292,000 272,506 278,000
4119 Property Transfer Tax 25,855 35,000 21,575 20,000
4123 VLF Motor Vehicle In Lieu 150 11,000 221 1,000
4124 CRA Reimbursements 285 - 149 -
4125 State Mandated Cost Reimb - - - -
4127 Vehicle Code Fines 1,251 1,500 989 1,000
4606 City Fines 2,600 1,000 1,320 1,000
4129 Fish and Game 585 - - 100
4601 Grant Proceeds 12,466 - 78,187 -
4607 FEMA Grant COVID-19 - - - 850,000
Total Intergovernmental 43,192 48,500 102,441 873,100
4155 Copies 86 - 3 -
4157 Caltrans Reimbursement 1,467 - 880 -
4165 Administrative Fee 12,891 - 8,178 8,000
4201 Swimming Pool Fees 8,465 9,000 9,000 9,000
4203 Recreation Special Events 9,105 2,000 10,257 9,500 4204 Snack Bar - - - -
4205 Swim Lessons/Fees 6,829 1,000 11,424 11,000
4207 Youth Basketball 4,745 4,000 5,425 6,000
67 City of Live Oak
General Fund 10
Revenues
Actual Adopted Preliminary
Revenues Budget Projected Budget
Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 4209 Mens Basketball 50 3,000 - -
4211 Adult Aerobic Classes - 1,000 - -
4212 Adult Soccer - 4,000 - -
4213 Tennis Lessons 1,000 400 400 400
4214 Youth Soccer 15,315 11,060 16,566 16,000
4216 Wrestling Program 2,140 2,100 4,692 5,000
4219 Scholarship Program - - - -
4608 General Reimbursements 7,524 - 7,549 -
Total Charges for Services 69,617 37,560 74,375 64,900
4169 Interest Earnings 89,281 - 32,694 33,000
Unrealized gain / loss - - - -
4161 Rents & Royalties 22,465 - 80,240 22,500
4162 Lease revenue 56,577 - - 60,000
Total Use of Money & Property 89,281 - 32,694 115,500
4167 Miscellaneous Income 10,706 - 231,737 10,000
4171 Sale of Fixed Assets - - - -
4173 Cash Over/Short 17 - (46) -
Total Other Revenues 179,046 - 344,625 10,000
4303 Legal Cost Transfer - 20,400 20,400 20,400
4305 Finance Cost Transfer - 69,200 69,200 69,200
4309 General Govt Cost Transfer - 51,806 51,806 51,800
4311 Engineering Cost Transfer - 16,000 16,000 16,000
Total Revenue Transfers - 157,406 157,406 157,400
TOTAL GENERAL FUND REVENUES $ 3,892,321 $ 3,598,466 $ 4,193,806 $ 4,973,527 68 10
City of Live Oak 1000
General Fund 10
Departmental Expenditures 1000 - City Council
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5001 Salaries Elected $ 25,656 $ 17,504 $ 17,504 $ 33,079 5003 Salaries Permanent - - - -
5013 Social Security 1,080 1,084 1,084 2,050
5015 Medicare 253 252 252 479
5019 Workers Compensation 2,210 744 744 1,407
5021 CalPERS City employer rate (10,501) 1,308 1,308 2,541 5023 CalPERS Employee rate paid by City 392 - - -
5025 Health Insurance 47,505 43,633 43,633 50,181
5027 Dental Insurance 2,065 1,666 1,666 2,591
5029 Vision Insurance 498 371 371 635
5031 Life Insurance 621 664 664 756
Total Salaries & Benefits 69,780 67,226 67,226 93,719
5319 Small Tools and Equipment 1,565 1,200 1,600 1,200
5323 Communications 6,433 10,280 5,000 10,000
Accel license
iPads for City Council Members
Zoom license
Cell phone allowance @ $100 / councilmembers @ 80%
5331 Travel, Lodging & Meals 392 7,000 2,500 7,000
$1,000 per Councilmember
$400 mileage reimbursements
5335 Professional Development 2,100 5,000 2,500 5,000
$1,000 per Councilmember
5341 Professional Services 3,358 3,100 3,100 3,500
5343 Liability Insurance 5,572 - - -
5349 Fidelity Insurance 23 - - -
Total Services and Supplies 19,443 26,580 14,700 26,700 5903 Legal Cost Transfer - - - -
5905 Finance Cost Transfer - - - -
5909 General Government Transfer - - - -
Total Interfund Transfers - - - -
Total Department Expenditures $ 89,223 $ 93,806 $ 81,926 $ 120,419 Budget Recap Proposed Proposed
Budget Projected Budget
Category FY 2021-22 FY 2023-24 FY 2021-22
Salaries & Benefits $ 67,226 $ 67,226 $ 93,719
Services & Supplies 26,580 14,700 26,700
Capital Outlay - - -
Debt & Contingencies - - -
Transfers - - -
Total $ 93,806 $ 81,926 $ 120,419
69 10 10 10 10
City of Live Oak 1005 1005 1005 1005
General Fund 10
Departmental Expenditures 1005 - Administration
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5003 Salaries Permanent $ 132,533 $ 139,000 $ 240,670 $ 213,550 5005 Part-Time Wages 3,427 3,500 3,351 3,570
5006 Outsource Personnel - - - -
5010 Technology Allowance 720 1,000 648 -
5011 Car Allowance 2,640 3,000 2,424 -
5012 Bilingual Pay 1,200 1,200 1,320 1,200
5013 Social Security 8,045 8,023 12,284 19,399
5015 Medicare 1,974 1,876 3,525 4,537
5017 Unemployment Insurance 465 437 744 655
5019 Workers Compensation 4,141 - - 13,298
5021 CalPERS City employer rate 10,870 12,085 10,831 8,446 5023 CalPERS Employee rate paid by City - - - -
5025 Health Insurance 39,842 52,000 49,996 33,618
5027 Dental Insurance 1,242 2,000 1,641 1,350
5029 Vision Insurance 264 312 336 374
5031 Life Insurance 188 216 214 324
Total Salaries & Benefits 207,551 224,649 327,985 300,321 5301 Office Supplies 14,760 3,200 3,853 3,200
5303 Operating Supplies 2,154 1,000 1,104 1,000
5309 Safety Items 193 - 328 -
5311 Repair & Maintenance 4,183 - 1,260 -
5313 Repair & Maintenance - Buildings 44 - - -
5317 Maintenance & Service Contract 387 - - -
5319 Small Tools and Equipment 152 4,000 2,827 4,000
5321 Rents & Leases (9,273) 4,000 3,863 4,000
Copier - $400 / month
Usage - $100 / month
5323 Communications 27,584 25,000 62,277 25,000
Peak Agenda Mangement
Gov Access Website
5325 Advertising 7,413 4,500 4,636 4,500
5327 Postage 3,936 9,500 9,791 9,500
5329 Printing & Copying 594 600 664 600
5331 Travel, Lodging & Meals 3,429 9,000 6,119 9,000
5333 Dues & Subscriptions 16,826 15,000 17,882 15,000
5335 Professional Development 7,006 5,000 3,855 5,000
City Clerks meetings
League of CA cities meetings
5337 Licenses & Permits 790 1,000 4,050 1,000
5341 Professional Services 28,817 10,000 5,873 10,000
Election costs ($30K)
HR Consulting (75% - $1,100 / month)
5343 Liability Insurance 10,259 - - -
5345 Property & Equip Insurance 7,039 3,000 1,951 3,000 70 10 10 10 10
City of Live Oak 1005 1005 1005 1005
General Fund 10
Departmental Expenditures 1005 - Administration
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5351 Community Function/Promotion 30 2,000 (360) 2,000
5353 Special Departmental Expense 25,018 - 0 -
5501 Principal 13,475 - - -
5503 Interest 514 - - -
5703 Equipment - 10,000 - 10,000
*Granicus Encoder
5706 Software - - - -
*Netfile software
Total Services/Supplies 165,328 106,800 129,975 106,800 5901 Interfund Transfer - - - -
5903 Legal Cost Transfer - - - -
5905 Finance Cost Transfer 1,294 - - -
Total Interfund Transfers 1,294 - - -
Total Department Expenditures $ 374,173 $ 331,449 $ 457,960 $ 407,121 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ 207,551 $ 224,649 $ 327,985 $ 300,321 Services & Supplies 165,328 106,800 129,975 106,800
Capital Outlay - - - -
Transfers 1,294 - - -
Total $ 374,173 $ 331,449 $ 457,960 $ 407,121
71 10 10 10 10
City of Live Oak 1010 1010 1010 1010
General Fund 10
Departmental Expenditures 1010 - Finance
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5003 Salaries Permanent $ 15,032 $ 24,000 $ 38,775 $ 67,719 5005 Salaries Extra Help - - - -
5011 Car Allowance 30 - 183 30
5012 Bi-lingual Pay 150 - 973 1,650
5013 Social Security 893 1,500 2,444 4,199
5015 Medicare 209 157 572 982
5017 Unemployment Insurance 37 650 580 2,878
5019 Workers Compensation 955 - - 2,878
5020 CalPERS Unfunded Liability 56,301 31,000 42,520 -
5021 CalPERS City employer rate 1,844 3,000 3,745 6,282 5023 CalPERS Employee rate paid by City 1,148 865 903 935 5025 Health Insurance 7,420 4,000 4,015 4,202
5027 Dental Insurance 277 145 387 1,184
5029 Vision Insurance 35 31 77 266
5031 Life Insurance 22 18 115 198
Total Salaries & Benefits 84,353 65,366 95,289 93,403
5301 Office Supplies 890 1,000 513 1,000
5317 Maintenance & Service Contracts 19,078 1,000 18,072 1,000 Finance Software (75%)
5319 Small Tools and Equipment - - - -
5323 Communications 443 1,000 719 1,000
5325 Advertising - - - -
5329 Printing & Copying 1,381 1,000 486 1,000
5333 Dues & Subscriptions 920 2,000 1,104 2,000
5335 Professional Development 596 - - -
5341 Professional Services 134,380 120,000 100,881 120,000 Contract accounting services (50%) - - - -
5343 Liability Insurance 1,974 - - -
5349 Fidelity Insurance 58 - 73 -
5353 Special Departmental Expense 26,073 12,000 12,953 12,000 Banking fees
Total Services and Supplies 185,793 138,000 134,801 138,000 5903 Legal Cost Transfer - - - -
5909 General Government Transfer - - - -
Total Interfund Transfers - - - -
Total Department Expenditures $ 270,146 $ 203,366 $ 230,090 $ 231,403 72 10 10 10 10
City of Live Oak 1010 1010 1010 1010
General Fund 10
Departmental Expenditures 1010 - Finance
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ 84,353 $ 65,366 $ 95,289 $ 93,403 Services & Supplies 185,793 138,000 134,801 138,000
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ 270,146 $ 203,366 $ 230,090 $ 231,403
73 10 10 10 10
City of Live Oak 1060 1060 1060 1060
General Fund 10
Departmental Expenditures 1060 - Attorney
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5341 Professional Services $ 45,114 $ 55,000 $ 55,665 $ 55,000 Total Services and Supplies 45,114 55,000 55,665 55,000 5905 Finance Cost Transfer - - - -
5909 General Government Transfer - - - -
Total Interfund Transfers - - - -
Total Department Expenditures $ 45,114 $ 55,000 $ 55,665 $ 55,000 Budget Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies 45,114 55,000 55,665 55,000
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ 45,114 $ 55,000 $ 55,665 $ 55,000
74 10 10 10 10
City of Live Oak 1065 1065 1065 1065
General Fund 10
Department Expenditures 1065 - Econ. Development
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5337 Licenses & Permits 881 2,000 1,058 2,000
5341 Professional Services 15,000 15,000 6,000 15,000
*Yuba Arts Program
5345 Property & Equip Insurance 7,931 2,000 1,313 2,000 Total Services and Supplies 23,812 19,000 8,370 19,000
Total Department Expenditures $ 23,812 $ 19,000 $ 8,370 $ 19,000 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies 23,812 19,000 8,370 19,000
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ 23,812 $ 19,000 $ 8,370 $ 19,000
75 10 10 10 10
City of Live Oak 1045 1045 1045 1045
General Fund 10
Departmental Expenditures 1045 - Fire
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5313 Repair & Maint Buildings 3,452 5,000 2,628 3,000
5319 Small Tools and Equipment - - - -
5337 Licenses & Permits 963 1,500 1,098 2,000
5339 Utilities 14,686 10,000 13,152 14,000
5341 Professional Services 872,845 810,900 796,686 900,000 5345 Property & Equip Insurance 1,940 - 736 1,000
Total Services and Supplies 893,886 827,400 814,301 920,000 5501 Principal 81,156 81,156 100,865 87,054
5503 Interest 9,006 6,109 6,109 3,108
Lease financing - payments through 2025
Total Debt & Contingency 90,162 87,265 106,974 90,162
5703 Equipment 6,539 - 3,650 2,000
Total Capital Outlay 6,539 - 3,650 2,000
5903 Legal Cost Transfer - - - -
5905 Finance Cost Transfer - - - -
5909 General Govt Transfer - - - -
5913 Public Safety Contra - Transfer (234,800) (240,000) - (350,000) Fire Assessments ($150,000)
CFD 2004-1 Fire ($200,000)
Total Interfund Transfers (234,800) (240,000) - (350,000) Total Department Expenditures $ 755,787 $ 674,665 $ 924,925 $ 662,162 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies 893,886 827,400 814,301 920,000
Capital Outlay 6,539 - 3,650 2,000
Debt & Contingencies 90,162 87,265 106,974 90,162
Transfers (234,800) (240,000) - (350,000)
Total $ 755,787 $ 674,665 $ 924,925 $ 662,162
76 10 10 10 10
City of Live Oak 1050 1050 1050 1050
General Fund 10
Departmental Expenditures 1050 - Police
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5313 Repair & Maint Buildings 2,000 $ 2,000 $ 2,000 $ 2,000 5323 Communications 5,395 400 5,000 400
5337 Licenses & Permits 487 500 500 500
5339 Utilities 7,874 7,000 6,700 7,000
5341 Professional Services 1,640,247 2,057,000 1,805,195 2,600,000 5345 Property & Equip Insurance 1,940 - - -
5353 Special Dept Expense 4,836 1,000 1,000 1,000
Total Services and Supplies 1,662,779 2,067,900 1,820,395 2,610,900 5903 Legal Cost Transfer - - - -
5905 Finance Cost Transfer - - - -
5909 General Gov't Transfer - - - -
5913 Public Safety Contra Expense (294,000) (390,000) (390,000) (900,000) CFD 2004-1 Police ($500,000)
COPS Funding ($400,000)
Total Interfund Transfers (294,000) (390,000) (390,000) (900,000) Total Department Expenditures $ 1,368,779 $ 1,677,900 $ 1,430,395 $ 1,710,900 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies 1,662,779 2,067,900 1,820,395 2,610,900 Capital Outlay 4,836 - - -
Debt & Contingencies - - - -
Transfers (294,000) (390,000) (390,000) (900,000)
Total $ 1,373,614 $ 1,677,900 $ 1,430,395 $ 1,710,900
77 10 10 10 10
City of Live Oak 1055 1055 1055 1055
General Fund 10
Departmental Expenditures 1055 - Animal Services
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5341 Professional Services 141,030 123,000 67,888 123,000 9% of total Sutter Animal Services Authority budget
5353 Special Dept Expense - - - -
Total Services/Supplies 141,030 123,000 67,888 123,000
5501 Principal 52,882 52,883 63,459 -
5503 Interest Expense 935 90 1,468 -
Total Debt & Contingency 53,817 52,973 64,927 -
5903 Legal Cost Transfer - - - -
5905 Finance Cost Transfer - - - -
5909 General Gov't Transfer - - - -
5913 Public Safety Contra Expense (75,000) (121,000) (21,000) (81,000) CFD 1992-1 ($56,000)
CFD 2004-1 Animal ($25,000)
Total Interfund Transfers (75,000) (121,000) (21,000) (81,000) Total Department Expenditures $ 119,847 $ 54,973 $ 111,815 $ 42,000 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ -
Services & Supplies 123,000 67,888 123,000
Capital Outlay - - -
Debt & Contingencies 52,973 64,927 -
Transfers (121,000) (21,000) (81,000)
Total $ 54,973 $ 111,815 $ 42,000
78 10 10 10 10
City of Live Oak 1015 1015 1015 1015
General Fund 10
Department Expenditures 1015 - Community Development
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5003 Salaries Permanent 82,131 56,000 88,683 132,357
5010 Technology Allowance 270 270 243 270
5011 Car Allowance 990 930 909 30
5012 Bi-lingual Pay 450 150 495 150
5013 Social Security 4,899 3,200 4,445 8,206
5015 Medicare 1,180 800 1,284 1,920
5017 Unemployment Insurance 167 91 144 400
5019 Workers Compensation 5,659 - - 5,625
5021 CalPERS City employer rate 6,955 4,500 4,438 11,369 5023 CalPERS Employee rate paid by City 2,413 1,000 903 935 5025 Health Insurance 15,100 17,000 15,654 46,225
5027 Dental Insurance 563 1,000 661 1,594
5029 Vision Insurance 126 78 129 689
5031 Life Insurance 84 45 74 198
Total Salaries & Benefits 120,987 85,064 118,062 209,968 5303 Operating Supplies - - - -
5317 Maint & Service Contracts 1,486 1,000 1,999 1,000
5319 Small Tools and Equipment 228 500 70 500
5323 Communications 582 500 833 500
5325 Advertising 1,181 4,000 2,726 4,000
5329 Printing & Copying 1,082 1,000 1,033 1,000
5333 Dues & Subscriptions - - - -
5335 Professional Development - - - -
5341 Professional Services 140,463 86,000 115,102 86,000 General planning services - - - -
5343 Liability Insurance 9,354 - - -
5349 Fidelity Insurance 92 - 116 -
5353 Special Dept Expense 115 - 138 -
Total Services and Supplies 154,583 93,000 122,018 93,000 5903 Legal Cost Transfer - - - -
5905 Finance Cost Transfer - - - -
5909 General Government Transfer - - - -
Total Interfund Transfers - - - -
Total Department Expenditures $ 275,570 $ 178,064 $ 240,080 $ 302,968 79 City of Live Oak 1015 1015 1015 1015
General Fund 10
Department Expenditures 1015 - Community Development
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ 120,987 $ 85,064 $ 118,062 $ 209,968 Services & Supplies 154,583 93,000 122,018 93,000
Capital Outlay 9,354 - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ 284,924 $ 178,064 $ 240,080 $ 302,968
80 10 10 10 10
City of Live Oak 1020 1020 1020 1020
General Fund 10
Departmental Expenditures 1020 - Building & Safety
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5003 Salaries Permanent 16,377 - - 87,360
5005 Salaries Extra Help - - - -
5011 Car Allowance - - - -
5012 Bilingual Pay - - - -
5013 Social Security 1,003 - - 5,416
5015 Medicare 235 - - 1,267
5017 Unemployment Insurance - - - 364
5019 Workers Compensation 8,164 - - 3,713
5021 CalPERS City employer rate 1,475 - - 6,875
5023 CalPERS Employee rate paid by City 841 - - -
5025 Health Insurance 1,394 - 223 42,023
5027 Dental Insurance 25 - - 1,449
5029 Vision Insurance (2) - - 626
5031 Life Insurance 9 - - 180
Total Salaries & Benefits 29,522 - 223 149,273
5303 Operating Supplies 1,828 2,000 892 2,000
New code change materials (every 3 years) - - - -
5307 Fuel 239 1,000 591 1,000
5309 Safety Items - 5,000 264 5,000
5315 Repair & Maintenance Vehicles 96 800 103 800
5317 Maint & Service Contracts 23,509 6,500 27,376 6,500 5319 Small Tools and Equipment - - - -
5323 Communications 509 300 437 300
5325 Advertising 2,615 - - -
5331 Travel, Lodging & Meals - - - -
5333 Dues & Subscriptions 230 500 167 500
5335 Professional Development 232 - 766 -
5341 Professional Services 199,228 100,000 81,290 50,000 5342 Code Enforcement Expense - - - -
5343 Liability Insurance 10,165 - - -
5347 Vehicle Insurance - - - -
5349 Fidelity Insurance 69 - 87 -
5353 Special Departmental Expense 1,253 1,000 1,033 1,000 5703 Vehicle - - - -
Total Services and Supplies 239,973 117,100 113,006 67,100 5903 Legal Cost Transfer - - - -
5905 Finance Cost Transfer - - - -
5909 General Government Transfer - - - -
Total Interfund Transfers - - - -
Total Department Expenditures $ 269,495 $ 117,100 $ 113,228 $ 216,373 81 10 10 10 10
City of Live Oak 1020 1020 1020 1020
General Fund 10
Departmental Expenditures 1020 - Building & Safety
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ 29,522 $ - $ 223 $ 149,273
Services & Supplies 239,973 117,100 113,006 67,100
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ 269,495 $ 117,100 $ 113,228 $ 216,373
82 10 10 10 10
City of Live Oak 1025 1025 1025 1025
General Fund 10
Departmental Expenditures 1025 - Engineering
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5311 Repairs & Maintenance 3,923 $ - $ - $ -
5323 Communications 398 - 500 500
5340 Professional Srvc-Fee Related - 4,000 - -
5341 Professional Services 68,068 26,000 25,000 25,000
5353 Special Dept Expense 997 1,000 1,000 1,000
Total Services and Supplies 73,385 31,000 26,500 26,500 5903 Legal Cost Transfer - - - -
5905 Finance Cost Transfer - - - -
5909 General Government Transfer - - - -
Total Interfund Transfers - - - -
Total Department Expenditures $ 73,385 $ 31,000 $ 26,500 $ 26,500 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies 73,385 31,000 26,500 26,500
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - `
Total $ 73,385 $ 31,000 $ 26,500 $ 26,500
83 10 10 10 10
City of Live Oak 1030 1030 1030 1030
General Fund 10
Departmental Expenditures 1030 - Parks
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5003 Salaries Permanent 200,973 192,000 202,387 245,080 5005 Salaries Extra Help 25,670 56,000 57,826 56,000
5007 Overtime 3,495 4,000 5,529 4,000
5009 Certificate Pay - - - -
5011 Car Allowance 1,200 1,000 1,320 1,230
5012 Bilingual Pay 2,250 2,000 2,475 2,250
5013 Social Security 13,665 15,000 15,982 15,195
5015 Medicare 3,196 4,000 3,738 3,553
5017 Unemployment Insurance 1,814 2,000 1,871 1,092
5019 Workers Compensation 7,873 - - 18,762
5021 CalPERS City employer rate 18,160 23,000 24,332 25,869 5023 CalPERS Employee rate paid by City 37 - - -
5025 Health Insurance 64,212 93,000 93,942 114,201
5027 Dental Insurance 2,393 4,000 3,796 4,822
5029 Vision Insurance 543 1,000 775 1,708
5031 Life Insurance 389 1,000 545 585
Total Salaries & Benefits 345,870 398,000 414,520 494,347 5303 Operating Supplies 11,155 8,000 9,485 8,000
5305 Chemicals (pesticides, etc) 6,020 4,000 4,381 4,000 5307 Fuel 10,713 9,000 9,703 9,000
5309 Safety Items 4,105 4,000 3,991 4,000
5311 Repair & Maintenance 18,313 1,000 5,414 1,000
5313 Repair & Maint Buildings 14,241 2,000 1,529 2,000
5315 Repair & Maint Vehicles 12,994 10,000 7,388 10,000 5316 Tree Trimming 16,306 7,000 9,710 7,000
5317 Maint & Service Contracts 252 - - -
5319 Small Tools and Equip. 2,686 2,000 2,765 2,000
5321 Rents & Leases - - - -
5323 Communications 2,204 8,000 7,208 8,000
5325 Advertising - - - -
5331 Travel, Lodging & Meals 3,578 3,000 3,375 3,000
5335 Professional Development 2,105 5,000 3,821 5,000
5337 Licenses & Permits 1,452 2,000 1,617 2,000
5339 Utilities 19,291 17,000 19,798 17,000
5341 Professional Services 19,728 14,000 15,686 14,000
5343 Liability Insurance 9,045 - - -
5345 Property & Other Insurance 8,167 - - -
5349 Fidelity Insurance 58 - 73 -
5353 Special Dept Expense 5,595 - 0 -
5371 Youth Soccer 704 - - -
Total Services/Supplies 168,709 96,000 105,944 96,000
5912 Parks Contra - Transfer - - - (80,000)
Total Interfund Transfers - - - (80,000)
Total Department Expenditures $ 514,579 $ 494,000 $ 520,464 $ 510,347 84 10 10 10 10
City of Live Oak 1030 1030 1030 1030
General Fund 10
Departmental Expenditures 1030 - Parks
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ 345,870 $ 398,000 $ 414,520 $ 494,347 Services & Supplies 168,709 96,000 105,944 96,000
Transfers - - - (80,000)
Total $ 514,579 $ 494,000 $ 520,464 $ 510,347
85 10 10 10 10
City of Live Oak 1032 1032 1032 1032
General Fund 10
Department Expenditures 1032 - Facility Maintenance
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5003 Salaries Permanent 7,477 $ - $ 6,000 $ 8,486
5005 Salaries Extra Help - - - -
5007 Overtime - - - -
5011 Car Allowance 45 - 50 30
5012 Bilingual Pay 115 - 100 75
5013 Social Security 422 - 400 526
5015 Medicare 99 - 100 123
5017 Unemployment Insurance 67 - 100 55
5019 Workers Compensation 83 - 100 361
5021 CalPERS City employer rate 548 - 600 866
5023 CalPERS Employee rate paid by City - - - -
5025 Health Insurance 5,123 - 4,500 5,313
5027 Dental Insurance 135 - 200 186
5029 Vision Insurance 29 - 100 35
5031 Life Insurance 22 - 100 27
Total Salaries & Benefits 14,166 - 12,350 16,083
5303 Operating Supplies 3,428 525 1,500 1,500
5309 Safety Items 588 2,625 1,000 1,000
Small Tools & Equipment 4,000
Buffing machine
5313 Repair & Maint Buildings 34,881 47,250 30,000 77,250 Fire stations HVAC ($30,000)
City Hall
Boy Scount Buildings
Community Center
5323 Communications 8,078 - 7,000 6,000
5337 Licenses & Permits 1,147 2,205 500 600
5339 Utilities 42,545 23,000 30,000 30,000
5345 Property & Equip Insurance 1,294 - -
5349 Fidelity Insurance 81 - -
Total Services and Supplies 92,042 75,605 70,000 120,350 Total Department Expenditures $ 106,208 $ 75,605 $ 82,350 $ 136,433 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ 14,166 $ - $ 12,350 $ 16,083
Services & Supplies 92,042 75,605 70,000 120,350
Total $ 106,208 $ 75,605 $ 82,350 $ 136,433
86 10 10 10 10
City of Live Oak 1035 1035 1035 1035
General Fund 10
Departmental Expenditures 1035 - Recreation
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5003 Salaries Permanent 146,921 $ 124,557 $ 124,557 $ 127,699 5005 Salaries Extra Help 79,125 65,240 65,604 54,217
5007 Overtime 2,385 - 2,000 2,000
5011 Car Allowance 2,015 1,950 1,950 900
5012 Bilingual Pay 2,030 1,515 1,515 1,650
5013 Social Security 13,594 7,722 7,722 7,918
5015 Medicare 3,179 1,806 1,806 1,852
5017 Unemployment Insurance 4,808 890 890 692
5019 Workers Compensation 5,050 12,804 12,804 7,536
5021 CalPERS City employer rate 13,089 12,106 12,106 13,601 5023 CalPERS Employee rate paid by City 3,178 2,918 2,918 3,256 5025 Health Insurance 58,424 72,244 72,244 70,970
5027 Dental Insurance 2,175 2,825 2,825 2,691
5029 Vision Insurance 518 565 565 572
5031 Life Insurance 309 340 340 342
Total Salaries & Benefits 336,800 307,482 309,846 295,896 5309 Safety Items - 100 100
5323 Communications 1,323 - 1,000 700
5335 Professional Development - 150 - 150
5341 Professional Services 25 500 100 500
5343 Liability Insurance 6,393 - - -
5349 Fidelity Insurance 46 - - -
5351 Community Promotion 15,846 15,000 9,504 20,000
New event
Holiday celebration ($8,000)
Live Oak Festival ($7,000)
5353 Special Dept Expense 728 1,500 613 1,500
535X Snack Bar - - - 4,500
Youth Programs
5357 Basketball 4,895 4,000 5,000 4,000
5365 Swimming - 1,000 500 1,000
5367 Tennis 178 200 500 500
5369 Wrestling 2,982 3,000 3,000 3,000
5371 Youth Soccer 15,062 14,000 15,000 15,000
5380 Skating - 500 500 500
5366 Flag Football - 3,000 3,000 300
5399 Other Youth Programs 1,456 2,300 2,300 2,300
87 10 10 10 10
City of Live Oak 1035 1035 1035 1035
General Fund 10
Departmental Expenditures 1035 - Recreation
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 Adult Programs
5361 Football 395 - 500 500
5362 Basketball 59 3,000 - -
5364 Adult Aerobics/Zumba - 500 - -
5372 Adult Soccer - 4,000 - 5,600
Total Services/Supplies 49,387 52,650 41,617 60,150
5703 Equipment - - - 36,000
Total Capital Outlay - - - 36,000
5912 Recreation Contra - Transfer (20,000) (20,000) (20,000) (20,000) Total Interfund Transfers (20,000) (20,000) (20,000) (20,000) Total Department Expenditures $ 366,187 $ 340,132 $ 331,463 $ 372,046 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ 336,800 $ 307,482 $ 309,846 $ 295,896 Services & Supplies 49,387 52,650 41,617 60,150
Capital Outlay - - - 36,000
Debt & Contingencies - - - -
Transfers (20,000) (20,000) (20,000) (20,000)
Total $ 366,187 $ 340,132 $ 331,463 $ 372,046
88 10 10 10 10
City of Live Oak 1040 1040 1040 1040
General Fund 10
Departmental Expenditures 1040 - Pool
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5003 Salaries Permanent 32,867 $ 28,255 $ 28,255 $ 52,181 5005 Salaries Life Guards 40,045 65,240 65,240 54,217
5007 Overtime 448 - - -
5009 Certificate Pay - - -
5011 Car Allowance 600 630 630 1,230
5012 Bilingual Pay 450 450 450 750
5013 Social Security 4,455 1,752 1,752 3,235
5015 Medicare 1,042 410 410 757
5017 Unemployment Insurance 2,471 174 174 218
5019 Workers Compensation 5,950 7,058 7,058 3,823
5021 CalPERS City employer rate 2,790 2,510 2,510 4,569 5023 CalPERS Employee rate paid by City 530 486 486 543 5025 Health Insurance 11,236 14,577 14,577 20,915
5027 Dental Insurance 423 569 569 869
5029 Vision Insurance 102 116 116 188
5031 Life Insurance 59 66 66 108
Total Salaries & Benefits 103,467 122,293 122,293 143,603 5303 Operating Supplies 1,567 1,500 1,500 1,800
5305 Chemicals 21,527 17,000 17,000 20,400
5309 Safety Items 1,026 1,500 1,500 1,800
5311 Repair & Maintenance 2,234 3,000 3,000 3,600
5319 Small Tools and Equipment 64 1,200 -
5323 Communications 503 - 500 1,000
5337 Licenses & Permits 1,127 900 - 900
5341 Professional Services -
5343 Liability Insurance 5,560 - -
5345 Property & Equip Insurance 2,722 - -
5349 Fidelity Insurance 35 - -
5353 Special Dept Expense 1,452 1,000 1,000 1,000
Total Services and Supplies 37,818 26,100 24,500 30,500 5912 Pool Contra - Transfer (46,000) (46,000) (46,000) (80,000) Total Interfund Transfers (46,000) (46,000) (46,000) (80,000) Total Department Expenditures $ 95,285 $ 102,393 $ 100,793 $ 94,103 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ 103,467 $ 122,293 $ 122,293 $ 143,603 Services & Supplies 37,818 26,100 24,500 30,500
Transfers (46,000) (46,000) (46,000) (80,000)
Total $ 95,285 $ 102,393 $ 100,793 $ 94,103
89 12 12 12 12
City of Live Oak 1200 1200 1200 1200
Fund 12
Department 1200 - Water Enterprise
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4401 Water Usage Charges 906,221 920,000 772,166 926,599 4405 Penalty Charges 7,342 - 4,662 5,595
4404 Services Miscellaneous 1,676 - (854) -
4169 Interest Earnings 6,839 - - -
4601 Federal Grants (35,003) - - -
4172 Contributed Capital Grants - - - -
TOTAL FUND REVENUES $ 887,076 $ 920,000 $ 775,973 $ 932,193 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5001 Salaries Elected $ 2,669 $ 3,000 $ 3,466 $ 3,000
5003 Salaries Permanent 453,731 440,000 470,867 430,292 5005 Salaries Extra Help 19,036 46,000 50,804 46,000
5006 Outsourced Personnel - - - -
5007 Overtime 4,547 5,000 6,276 5,000
5010 Technology Allowance 270 - 243 -
5011 Car Allowance 2,085 2,000 1,719 495
5012 Bilingual Pay 4,657 5,000 5,560 4,500
5013 Social Security 28,982 30,000 31,537 26,679
5015 Medicare 6,813 7,000 7,620 6,239
5017 Unemployment Insurance 3,201 3,000 2,506 2,038
5019 Workers Compensation 16,286 25,000 23,625 28,126
5020 CalPERS Unfunded Liability 24,129 13,000 18,223 54,032 $157,000 (20%) - - - -
5021 CalPERS City employer rate 45,194 51,000 51,765 7,211 5022 Noncash pension expense GASB 68 (54,508) - - -
5023 CalPERS Employee rate paid by City 7,617 8,000 7,608 - 5024 OPEB ARC Expense 514 - - -
5025 Health Insurance 107,183 145,000 145,256 147,462
5027 Dental Insurance 4,984 7,000 6,552 9,182
5029 Vision Insurance 1,172 1,000 1,340 2,521
5031 Life Insurance 1,003 1,000 1,147 1,125
Total Salaries & Benefits 679,565 792,000 836,114 773,902 90 12 12 12 12
City of Live Oak 1200 1200 1200 1200
Fund 12
Department 1200 - Water Enterprise
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5301 Office Supplies 3,042 2,000 2,391 2,000
5303 Operating Supplies 6,282 4,000 8,211 4,000
5305 Chemicals 75,027 77,000 87,522 77,000
5307 Fuel 1,584 3,000 2,295 3,000
5309 Safety Items 1,098 1,000 1,094 1,000
5311 Repair & Maintenance 40,818 217,000 229,208 217,000 5312 Repair Distribution System 997 - 45 -
5313 Repair & Maint Buildings 384 - - -
5315 Repair & Maint Vehicles 3,496 1,000 800 1,000
5317 Maint & Service Contracts 23,132 1,000 18,072 1,000 5319 Small Tools and Equip 1,710 1,000 1,208 1,000
5321 Rents & Leases 1,098 3,000 3,596 3,000
5323 Communications 5,670 8,000 9,276 8,000
5325 Advertising - - - -
Tree Trimming - - - -
5327 Postage 8,672 9,000 9,653 9,000
5329 Printing & Copying 4,576 5,000 5,980 5,000
5331 Travel, Lodging & Meals - - 51 -
5333 Dues & Subscriptions 1,865 3,000 1,980 3,000
5335 Professional Dev 1,143 1,000 1,538 1,000
5337 Licenses & Permits 16,838 13,000 19,342 13,000
5339 Utilities 293,717 306,000 286,145 306,000
Power - - - -
5341 Professional Services 120,433 112,000 113,818 112,000 Well 7 & SCADA backwash control programming ($3,000)
PLC Programming
Accounting services
SCADA Services
Information Technology Services (12.5%)
5343 Liability Insurance 28,359 50,000 34,903 50,000
5345 Property & Other Insur 26,435 76,000 53,485 76,000 5349 Fidelity Insurance 243 - 306 -
5353 Special Dept Expense - - (1,589) -
Total Services/Supplies 666,619 893,000 889,330 893,000 5501 Principal - 40,000 - 40,000
5503 Interest 37,519 3,600 21,420 3,600
Total Debt Service 37,519 43,600 21,420 43,600
91 12 12 12 12
City of Live Oak 1200 1200 1200 1200
Fund 12
Department 1200 - Water Enterprise
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5703 Equipment - 133,400 25,298 133,400
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 - 133,400 25,298 -
Utility Truck
Backhoe (Streets, Water, Sewer, Parks)
5705 Grant Funded Projects 40,330 200,000 44,844 200,000 Transfer switches ($45,000)
Chemical tanks ($30,000)
Backflow cage covers ($50,000)
MXU's ($75,000)
Total Capital Outlay 40,330 466,800 95,440 333,400
5901 Interfund Transfer - - - -
5903 Legal Cost Transfer - 5,000 - 5,000
5905 Finance Cost Transfer - 18,000 - 18,000
5909 General Govt Transfer - 11,000 - 11,000
5911 Engineering Transfer - 3,200 - 3,200
Total Interfund Transfers - 37,200 - 37,200
TOTAL FUND EXPENDITURES $ 1,424,033 $ 2,232,600 $ 1,842,304 $ 2,081,102 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ 679,565 $ 792,000 $ 836,114 $ 773,902 Services & Supplies 666,619 893,000 889,330 893,000
Capital Outlay 40,330 466,800 95,440 333,400
Debt & Contingencies 37,519 43,600 21,420 43,600
Transfers - 37,200 - 37,200
Total $ 1,424,033 $ 2,232,600 $ 1,842,304 $ 2,081,102
92 13 13 13 13
City of Live Oak 1300 1300 1300 1300
Fund 13
Department 1300 - Sewer Enterprise Operations
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4401 Sewer Usage Charges 2,463,361 2,500,000 2,060,579 2,472,694 4405 Penalty Charges 31,412 10,000 12,024 14,428
4169 Interest Earnings 42,052 30,000 32,779 39,335
4301 Interfund Transfer - - - -
4601 Federal Grants ("P" Street Lift Station) - 900,000 - - 4601 State Grants (Sewer Plant Solar Project ) - 1,680,000 - - TOTAL FUND REVENUES $ 2,536,825 $ 5,120,000 $ 2,105,382 $ 2,526,457 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5001 Salaries Elected 2,669 $ - $ 2,970 $ -
5003 Salaries Permanent 596,443 581,032 622,814 581,032 5005 Salaries Extra Help 19,036 - 18,263 -
50XX Opearator in Training Program - - 48,000 -
5006 Outsourced Personnel - - - -
5007 Overtime 4,307 4,000 - 4,000
5009 Certificate Pay - - -
5010 Technology Allowance 540 540 540 540
5011 Car Allowance 7,020 5,910 6,315 5,910
5012 Bilingual Pay 4,922 3,600 4,125 3,600
5013 Social Security 37,842 36,024 38,798 36,024
5015 Medicare 8,919 8,425 9,073 8,425
5017 Unemployment Insurance 3,585 2,621 3,754 2,621
5019 Workers Compensation 61,085 35,661 39,651 35,661
5020 CalPERS Unfunded Liability 19,303 45,200 47,100 45,200 $150,806 (30%) -
5021 CalPERS City employer rate 62,837 71,544 70,754 71,544 5023 CalPERS Employee rate paid by City 16,122 15,454 14,843 15,454 5025 Health Insurance 135,666 164,623 218,554 164,623
5027 Dental Insurance 5,814 7,471 8,625 7,471
5029 Vision Insurance 1,318 1,577 1,762 1,577
5031 Life Insurance 1,167 1,368 1,519 1,368
Total Salaries & Benefits 988,595 985,050 1,157,460 985,050 5301 Office Supplies 3,737 2,800 2,800 2,800
5303 Operating Supplies 9,863 6,000 6,000 6,000
5305 Chemicals 27,222 20,000 18,000 20,000
5307 Fuel 14,967 16,000 16,000 16,000
5308 Inventory 1,833 15,000 15,000 15,000
5309 Safety Items 3,696 2,500 2,500 2,500
93 13 13 13 13
City of Live Oak 1300 1300 1300 1300
Fund 13
Department 1300 - Sewer Enterprise Operations
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5311 Repair/Maint WWTP 325,979 250,000 168,812 200,000
In plant pump station update/grade ($5,000)
Oxidation ditch diffuser repair ($100,000)
Lagoon Cleanup ($10,000)
5312 Repairs/Maint Collection System 35,843 50,000 19,649 50,000 5313 Repair & Maint Buildings 2,475 15,000 162 15,000
5315 Repair & Maint Vehicles 14,521 25,000 9,457 25,000 5317 Maint & Service Contracts 23,132 50,000 18,072 50,000 5319 Small Tools and Equip 5,591 4,800 2,051 1,600
5321 Rents & Leases 6,532 12,500 9,446 12,500
5323 Communications 12,851 8,104 18,622 17,300
5325 Advertising - 600 774 1,100
5327 Postage 8,037 7,500 8,836 8,300
5329 Printing & Copying 4,576 4,000 5,980 5,300
5333 Dues & Subscriptions (1,590) 2,000 5,121 7,100
5335 Professional Dev 1,499 2,000 1,050 1,500
5337 Licenses & Permits 28,188 30,000 25,264 36,000
5338 Utilities - Sewage Plant 237,929 165,000 127,721 250,000 5339 Utilities 49,101 45,000 192,968 55,000
5341 Professional Services 398,087 350,000 241,568 215,000 Accounting services
ByPass Actuater Connection & Programming ($7K) for SCADA SCADA Services
Information Technology Services (12.5%)
5343 Liability Insurance 61,529 63,000 75,725 65,000
5345 Property & Other Insurance 171,116 86,000 345,016 290,000 5349 Fidelity Insurance 416 500 524 700
5353 Special Departmental Expense 103 500 (1,589) -
5360 Sludge Removal 31,399 50,000 71,948 49,300
Move sludge to superfund site
5400 Bad Debt Expense - - - -
Total Services/Supplies 1,478,632 1,283,804 1,407,477 1,418,000 5501 Principal - 263,668 - 265,605
5503 Interest 71,666 71,000 105,542 133,263
Total Debt Service 71,666 334,668 105,542 398,868
5701 Buildings & Structures 35,674 60,000 (17,809)
5703 Vehicles - - 4,542 -
5704 Equipment 8,250 305,000 22,166 -
5705 Capital Projects 12,519 5,730,000 42,040 60,000
Total Capital Outlay 56,443 6,095,000 50,939 60,000
94 13 13 13 13
City of Live Oak 1300 1300 1300 1300
Fund 13
Department 1300 - Sewer Enterprise Operations
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 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 - 6,000 - 6,000
5905 Finance Cost Transfer - 28,200 - 28,200
5909 General Govt Transfer - 21,006 - 21,006
5911 Engineering Cost Transfer - 11,700 - 11,700
Total Interfund Transfers - 191,906 - 191,906
TOTAL FUND EXPENDITURES $ 2,595,336 $ 8,890,428 $ 2,721,418 $ 3,053,824 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ 988,595 $ 985,050 $ 1,157,460 $ 985,050 Services & Supplies 1,478,632 1,283,804 1,407,477 1,418,000 Capital Outlay 56,443 6,095,000 50,939 60,000
Debt & Contingencies 71,666 334,668 105,542 398,868
Transfers - 191,906 - 191,906
Total $ 2,595,336 $ 8,890,428 $ 2,721,418 $ 3,053,824
95 14 14 14 14
City of Live Oak 1400 1400 1400 1400
Fund 14
Department 1400 Streets/Roads
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4157 Cal Trans Reimbursement 8,008 6,000 4,004 4,805
4158 Recology Road Maint - - - -
4159 Traffic Congestion Relief - - - -
4169 Interest Earnings 7,249 1,000 6,385 7,662
4301 Interfund Transfer - - - -
4500 2103 Gas Tax 76,522 93,088 52,354 93,088
4501 2105 Gas Tax 53,565 61,643 32,447 61,643
4503 2106 Gas Tax 35,920 39,461 21,442 39,461
4505 2107 Gas Tax 72,989 74,042 45,094 74,042
4507 2107.5 Gas Tax 2,000 2,000 1,548 2,000
4508 State Gas Tax Rehab 207,093 232,222 137,420 232,222 4509 State Gas Tax Prior Yrs 9,629 - 11,753 -
4601 Grant Proceeds - - - -
(Pennington Rd West)
TOTAL FUND REVENUES $ 472,975 $ 509,456 $ 312,447 $ 514,923 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5003 Salaries Permanent $ 132,390 $ 146,393 $ 131,376 $ 187,276 5005 Salaries Extra Help 19,036 - 52,327 47,100
5006 Outsourced personnel - - - -
5007 Overtime 3,590 - 5,435 3,900
5011 Car Allowance - 60 - 60
5012 Bilingual Pay 380 450 495 600
5013 Social Security 9,399 9,076 11,460 11,611
5015 Medicare 2,198 2,122 2,680 2,716
5017 Unemployment Insurance 1,181 655 1,226 801
5019 Workers Compensation 3,072 10,771 28,173 13,846
5019 CalPERS Unfunded Liability - - - -
5021 CalPERS City employer rate 14,211 16,482 20,174 22,326 5023 CalPERS Employee rate paid by City 530 543 539 558 5025 Health Insurance 26,427 39,832 51,074 74,245
5027 Dental Insurance 1,205 1,709 2,295 3,644
5029 Vision Insurance 241 375 476 1,099
5031 Life Insurance 257 324 387 441
Total Salaries & Benefits 214,117 228,792 308,117 370,223 96 14 14 14 14
City of Live Oak 1400 1400 1400 1400
Fund 14
Department 1400 Streets/Roads
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5301 Office Supplies 3,173 2,500 1,900 2,500
5303 Operating Supplies 2,028 2,500 2,801 2,500
5305 Chemicals 41 - - -
5307 Fuel 3,085 3,000 2,782 3,400
5308 Signs 1,874 4,000 6,447 8,700
5309 Safety Items 3,166 2,450 3,295 3,500
5311 Repair & Maintenance 7,529 12,000 25,098 21,200
5315 Repair & Maint Vehicles 5,454 5,000 6,263 3,200
5317 Maintenance & Service Contract - - - -
5319 Small Tools and Equip 935 3,000 3,063 700
Viber Plate Tool for road repair ($2,000) - - - -
5321 Rents & Leases 1,876 750 6,529 1,700
5323 Communications 1,682 1,900 3,435 3,000
5329 Printing & Copying 236 1,200 318 200
5331 Travel, Lodging & Meals - - - -
5333 Dues & Subscriptions 1,678 1,500 3,163 4,500
5335 Professional Dev. 91 500 2,542 2,300
5337 Licenses & Permits 1,425 1,500 1,348 1,900
5339 Utilities 14,345 9,000 19,157 8,900
Tree trimming - 15,000 - -
5341 Professional Services 108,262 65,000 76,378 42,000 5341 Street Sweeping Services 108,262 26,000 76,378 26,000 5343 Liability Insurance 5,972 6,200 7,352 10,500
5345 Property & Other Insur 1,934 3,000 13,124 18,700
5349 Fidelity Insurance 69 500 87 200
5353 Special Department Expense - 500 - 500
Total Services and Supplies 273,117 167,000 261,460 166,100 5704 Software - 100,000 - 100,000
Pavement assessment program
5703 Vehicles & Heavy Equip - 207,000 15,106 207,000
Tractor & Mower ($45,000 & $15,000)
Pickup truck (42,000)
Crack Sealer ($95,000)
Utility Truck (Water, Streets; $50,000 @ 50%)
Total Equipment & Projects - 307,000 15,106 307,000
97 14 14 14 14
City of Live Oak 1400 1400 1400 1400
Fund 14
Department 1400 Streets/Roads
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5901 Interfund Transfer
5903 Legal Cost Transfer - 1,900 - 1,900
5905 Finance Cost Transfer - 9,000 - 9,000
5909 General Govt Transfer - 4,501 - 4,501
5911 Engineering Transfer - 1,000 - 1,000
Total Interfund Transfers - 16,401 - 16,401
TOTAL FUND EXPENDITURES $ 487,234 $ 719,193 $ 584,683 $ 859,724 Actual Adopted Preliminary
Budget Recap Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ 214,117 $ 228,792 $ 308,117 $ 370,223 Services & Supplies 273,117 167,000 261,460 166,100
Capital Outlay - 307,000 15,106 307,000
Debt & Contingencies - - - -
Transfers - 16,401 - 16,401
Total $ 487,234 $ 719,193 $ 584,683 $ 859,724
98 14 14 14 14
City of Live Oak 1415 1415 1415 1415
Fund 14
Department 1415 - Storm Drains
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 5311 Repair & Maintenance $ - $ 50,000 $ - $ 50,000
* Culvert Cleaning & Repair: tool and equipment to clean and maintain culverts, drainage ditches, and staff hours. * Storm Station Repairs: Pumps, motors, control panels, and discharge gates. 5337 Licenses & Permits - - - -
5339 Utilities 1,239 1,500 1,376 1,500
5341 Professional Services - 15,000 - 15,000
Total Services and Supplies 1,239 66,500 1,376 66,500
TOTAL FUND EXPENDITURES $ 1,239 $ 66,500 $ 1,376 $ 66,500 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies 1,239 66,500 1,376 66,500
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ 1,239 $ 66,500 $ 1,376 $ 66,500
99 15 15 15 15
City of Live Oak 1500 1500 1500 1500
Fund 15
Department 1500 - TDA Transportation Tax
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4511 Transportation Tax Non Transit - 40,000 - -
4169 Interest Earnings 2,754 - 2,729 3,275
4170 Unrealized gains / losses 1 - 2,034 -
4301 Interfund Transfer - - - -
TOTAL FUND REVENUES $ 2,755 $ 40,000 $ 4,763 $ 3,275
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5311 Repair & Maintenance $ - $ - $ - $ -
5333 Dues & Subscriptions 1,678 2,000 2,132 3,000
5341 Professional Services 1,293 1,500 322 1,500
Total Services and Supplies 2,971 3,500 2,454 4,500
5705 Capital Projects - 1,100,000 1,100,000 -
Pennington ($1.1M)
Total Capital Outlay - 1,100,000 1,100,000 -
5901 Interfund Transfer - 100 - 100
5903 Legal Cost Transfer - 300 - 300
5905 Finance Cost Transfer - 300 - 300
5909 General Govt Transfer - - - 500
5911 Engineering Cost Transfer - 100 - 100
Total Interfund Transfers - 800 - 1,300
TOTAL FUND EXPENDITURES $ 2,971 $ 1,104,300 $ 1,102,454 $ 5,800 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies 2,971 3,500 2,454 4,500
Capital Outlay - 1,100,000 1,100,000 -
Debt & Contingencies - - - -
Transfers - 800 - 1,300
Total $ 2,971 $ 1,104,300 $ 1,102,454 $ 5,800
100
16 16 16 16
City of Live Oak 1600 1600 1600 1600
Fund 16
Department 1600 - Traffic Safety (Vehicle Code Fines)
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4511 Transportation Tax Non Transit - $ 2,500 $ 2,500 $ 2,500 4169 Interest Earnings 1,274 1,500 1,500 1,500
TOTAL FUND REVENUES $ 1,274 $ 4,000 $ 4,000 $ 4,000
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5913 Public Safety Expenditure $ - $ - $ - $ -
Total Services and Supplies - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ -
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ - $ - $ - $ -
101
17 17 17 17
City of Live Oak 1700 1700 1700 1700
Fund 17
Department 1700 - COPS
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4607 COPS Grant 145,426 150,000 200,216 200,000
4169 Interest Earnings 6,918 - 8,000 9,000
TOTAL FUND REVENUES $ 152,344 $ 150,000 $ 208,216 $ 209,000 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5319 Small Tools and Equipment $ 39,817 $ 50,000 $ 1,047 $ 5,000 5337 Licenses & Permits - - - -
5353 Special Departmental Expense 4,679 5,000 325 500
Facility cameras
Total Services and Supplies 44,496 55,000 1,372 5,500
5703 Vehicles & Equipment 100,930 90,000 90,000 -
Total Capital Outlay 100,930 90,000 90,000 -
5913 Public Safety Transfer - 75,000 75,000 400,000
TOTAL FUND EXPENDITURES $ 145,426 $ 220,000 $ 166,372 $ 405,500 Budget Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies 44,496 55,000 1,372 5,500
Capital Outlay 100,930 90,000 90,000 -
Debt & Contingencies - - - -
Transfers - 75,000 75,000 400,000
Total $ 145,426 $ 220,000 $ 166,372 $ 405,500
102
18 18 18 18
City of Live Oak 1800 1800 1800 1800
Fund 18
Department 1800 - Sidewalk Improvement
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4169 Interest Earnings 349 $ 500 $ 250 $ 500
TOTAL FUND REVENUES $ 349 $ 500 $ 250 $ 500
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ -
Total Capital Outlay - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ -
Exependiture Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ - $ - $ - $ -
103
20 20 20 20
City of Live Oak 2000 2000 2000 2000
Fund 20
Department 2000 - Street Lighting
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4703 Assessments 53,319 54,464 33,101 54,464
Based on assessments provided to Council in August 2023 4157 Caltrans Reimbursement 1,775 - 887 -
4169 Interest Earnings 1,040 - 929 1,114
Total Revenues $ 56,134 $ 54,464 $ 34,917 $ 55,578
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5339 Utilities $ 47,723 $ 55,000 $ 43,669 $ 55,000
Total Services and Supplies 47,723 55,000 43,669 55,000 5903 Legal Cost Transfer - 2,400 - 2,400
5905 Finance Cost Transfer - 3,200 - 3,200
5909 General Govt Transfer - 3,200 - 3,200
Total Interfund Transfers - 8,800 - 8,800
Total Expenditures $ 47,723 $ 63,800 $ 43,669 $ 63,800
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies 47,723 55,000 43,669 55,000
Capital Outlay - 8,800 - -
Debt & Contingencies - - - -
Transfers - 2,400 - 8,800
Total $ 47,723 $ 66,200 $ 43,669 $ 63,800
104
21 21 21 21
City of Live Oak 2100 2100 2100 2100
Fund 21
Department 2100 - CFD 92-1 Mello Roos
021
2100 Actual Adopted Preliminary
5 Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
021 4-0000-4701 4701 Mello Roos CFD 92-1 127,761 $ 129,739 $ 129,739 $ - 021 4-0000-4301 4301 Interfund Transfer - - - -
021 4-0000-4169 4169 Interest Earnings 1,278 - 800 -
TOTAL FUND REVENUES $ 129,039 $ 129,739 $ 130,539 $ -
1200 Actual Adopted Preliminary
5 Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
021 5-2100-5341 5341 Professional Services $ 6,801 $ 7,500 $ 6,000 $ 5,000 021 5-2100-5353 5353 Special Dept Expense 84,595 86,900 85,628 - Pass thru to Live Oak Unified (66% of assessment)
Total Services and Supplies 91,396 94,400 91,628 5,000
021 5-2100-5903 5903 Legal Cost Transfer - 500 500 500
021 5-2100-5905 5905 Finance Cost Transfer - 1,000 1,000 1,000 021 5-2100-5909 5909 General Govt Transfer - 1,200 1,200 1,200 021 5-2100-5913 5913 Public Safety Transfer 54,000 54,000 54,000 56,000 Total Interfund Transfers 54,000 56,700 56,700 58,700
TOTAL FUND EXPENDITURES $ 145,396 $ 151,100 $ 148,328 $ 63,700 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies 91,396 94,400 91,628 5,000
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers 54,000 56,700 56,700 58,700
Total $ 145,396 $ 151,100 $ 148,328 $ 63,700
105
22 22 22 22
City of Live Oak 2200 2200 2200 2200
Fund 22
Department 2200 - Fire Assessment
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4703 Assessment 130,728 $ 131,680 $ 134,650 $ 134,650
Based on assessments provided to Council in August 2023 4169 Interest Earnings 167 - 1,000 50
TOTAL FUND REVENUES $ 130,895 $ 131,680 $ 135,650 $ 134,700 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5903 Legal Cost Transfer $ - 800 800 800
5905 Finance Cost Transfer - 1,700 1,700 1,700
5909 General Govt Transfer - 1,900 1,900 1,900
5913 Public Safety Transfer 109,800 109,800 109,800 150,000 Total Interfund Transfers 109,800 114,200 114,200 154,400 TOTAL FUND EXPENDITURES $ 109,800 $ 114,200 $ 114,200 $ 154,400 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay 109,800 114,200 - -
Debt & Contingencies - - - -
Transfers 109,800 114,200 114,200 154,400
Total $ 219,600 $ 228,400 $ 114,200 $ 154,400
106
23 23 23 23
City of Live Oak 2300 2300 2300 2300
Fund 23
Department 2300 - Fire CFD 2004-1 Mello Roos
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4709 Fire Assessment 133,037 131,455 137,021 137,021
Based on assessments provided to Council
in August 2023;
18% of total assessment - - - -
4169 Interest Earnings 551 - 500 500
TOTAL FUND REVENUES $ 133,588 $ 131,455 $ 137,521 $ 137,521 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5903 Legal Cost Transfer - 600 600 600
5905 Finance Cost Transfer - 1,200 1,200 1,200
5909 General Govt Transfer - 1,400 1,400 1,400
5913 Public Safety Transfer 125,000 125,000 125,000 200,000 Total Interfund Transfers 125,000 128,200 128,200 203,200 TOTAL FUND EXPENDITURES $ 125,000 $ 128,200 $ 128,200 $ 203,200 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers 125,000 128,200 128,200 203,200
Total $ 125,000 $ 128,200 $ 128,200 $ 203,200
107
24 24 24 24
City of Live Oak 2400 2400 2400 2400
Fund 24
Dept 2400 - Police CFD 2004-1 Mello Roos
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4711 Police Assessment 360,789 $ 365,147 $ 380,608 $ 380,608 Based on assessments provided to Council in
August 2023;
50% of total assessment
4169 Interest Earnings 864 - - -
TOTAL FUND REVENUES $ 361,653 $ 365,147 $ 380,608 $ 380,608 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5341 Professional Services $ 11,150 $ 15,000 $ 13,905 $ 15,000 Total Services and Supplies 11,150 15,000 13,905 15,000 5903 Legal Cost Transfer - 1,900 1,900 1,900
5905 Finance Cost Transfer - 4,000 4,000 4,000
5909 General Govt Transfer - 4,600 4,600 4,600
5913 Public Safety Transfer 294,000 340,000 340,000 500,000 Total Interfund Transfers 294,000 350,500 350,500 510,500 TOTAL FUND EXPENDITURES $ 305,150 $ 365,500 $ 364,405 $ 525,500 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - 13,905 15,000
Capital Outlay 294,000 350,500 - -
Debt & Contingencies - - - -
Transfers 294,000 340,000 350,500 510,500
Total $ 588,000 $ 690,500 $ 364,405 $ 525,500
108
25 25 25 25
City of Live Oak 2500 2500 2500 2500
Fund 25
Dept 2500-Animal Services CFD 2004-1 Mello Roos
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4713 Animal Control Assessment 20,968 $ 21,909 $ 22,837 $ 22,837 Based on assessments provided to Council
in August 2023;
3% of total assessment
4169 Interest Earnings 347 - 500 500
TOTAL FUND REVENUES $ 21,315 $ 21,909 $ 23,337 $ 23,337 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5903 Legal Cost Transfer $ - $ 100 $ 100 $ 100
5905 Finance Cost Transfer - 200 200 200
5909 General Govt Transfer - 200 200 200
5913 Public Safety Transfer 21,000 21,000 21,000 25,000 Total Interfund Transfers 21,000 21,500 21,500 25,500
TOTAL FUND EXPENDITURES $ 21,000 $ 21,500 $ 21,500 $ 25,500 Expenditure Recap Actual Adopted Preliminary
Revenues Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers 21,000 21,500 21,500 25,500
Total $ 21,000 $ 21,500 $ 21,500 $ 25,500
109
26 26 26 26
City of Live Oak 2600 2600 2600 2600
Fund 26
Dept 2600 - Street Lighting CFD 2004-1 Mello Roos
Adopted Preliminary
Actual Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4715 Street Light Assessment 21,691 $ 21,909 $ 22,837 $ 22,837 Based on assessments provided to Council in
August 2023;
3% of total assessment
4169 Interest Earnings 983 - 1,800 -
TOTAL FUND REVENUES $ 21,909 $ 24,637 $ 22,837
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5339 Utilities $ 24,753 $ 26,000 $ 26,000 $ 28,000
Total Services and Supplies 26,000 26,000 28,000
5903 Legal Cost Transfer - - - -
5905 Finance Cost Transfer - - - -
5909 General Govt Transfer - - - -
Total Interfund Transfers - - - -
TOTAL FUND EXPENDITURES $ - $ 26,000 $ 26,000 $ 28,000
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - 26,000 26,000 28,000
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ - $ 26,000 $ 26,000 $ 28,000
110
27 27 27 27
City of Live Oak 2700 2700 2700 2700
Fund 27
Dept 2700-Parks/Rec /Pool CFD 2004-1 Mello Roos
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4717 Parks/Rec/Pool Assessment 164,850 167,968 175,080 175,080 Based on assessments provided to Council in
August 2023;
23% of total assessment
4169 Interest Earnings 1,358 1,400 353 424
TOTAL FUND REVENUES $ 166,208 $ 169,368 $ 175,433 $ 175,504 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5339 Utilities 1,167 1,000 1,285 2,000
5353 Special Dept Expense - - - -
5341 Professional Services 7,040 6,000 9,035 7,100
Total Services and Supplies 8,207 7,000 10,320 9,100
5903 Legal Cost Transfer - 800 800 800
5905 Finance Cost Transfer - 1,800 1,800 1,800
5909 General Govt Transfer - 2,100 2,100 2,100
5911 Parks/Rec/Pool Transfer 165,000 165,000 165,000 180,000 Total Interfund Transfers 165,000 169,700 169,700 184,700 TOTAL FUND EXPENDITURES $ 173,207 $ 176,700 $ 180,020 $ 193,800 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies 8,207 7,000 10,320 9,100
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers 165,000 169,700 169,700 184,700
Total $ 173,207 $ 176,700 $ 180,020 $ 193,800
111
28 28 28 28
City of Live Oak 2800 2800 2800 2800
Fund 28
Dept 2800-Storm Drainage CFD 2004-1 Mello Roos
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4719 Storm Drainage Assessment 21,691 21,909 22,837 22,837 Based on assessments provided to Council in
August 2023;
3% of total assessment
4169 Interest Earnings 1,821 - 1,783 2,140
TOTAL FUND REVENUES $ 23,512 $ 21,909 $ 24,620 $ 24,977 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5311 Repair & Maintenance 3,007 1,000 1,198 1,000
5337 Licenses & Permits 1,255 3,500 2,245 3,500
5339 Utilities 388 1,000 849 1,000
5341 Professional Services - 700 - 700
Total Services and Supplies 4,650 6,200 4,292 6,200
5903 Legal Cost Transfer - 300 300 300
5905 Finance Cost Transfer - 600 600 600
5909 General Govt Transfer - 400 400 400
Total Interfund Transfers - 1,300 1,300 1,300
TOTAL FUND EXPENDITURES $ 4,650 $ 7,500 $ 5,592 $ 7,500 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies 4,650 6,200 4,292 6,200
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - 1,300 1,300 1,300
Total $ 4,650 $ 7,500 $ 5,592 $ 7,500
112
30 30 30 30
City of Live Oak 3000 3000 3000 3000
Fund 30
Dept 3000 - Parks & Recreation - Parks AB1600
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4705 Impact Fees 75,222 50,000 - -
4169 Interest Earnings 7,136 5,000 6,436 7,723
TOTAL FUND REVENUES $ 55,000 $ 6,436 $ 7,723
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5703 Vehicles & Equipment $ 11,400 $ - $ - $ -
5705 Capital Projects 3,547 130,000 35,173 -
Dog Park ($80,000) - - - -
Garden Glen Park ($50,000) - - - -
Total Capital Outlay 14,947 130,000 35,173 -
TOTAL FUND EXPENDITURES $ 14,947 $ 130,000 $ 35,173 $ - Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay 14,947 130,000 35,173 -
Debt & Contingencies - - - -
Transfers - - - -
Total $ 14,947 $ 130,000 $ 35,173 $ -
113
31 31 31 31
City of Live Oak 3100 3100 3100 3100
Fund 31
Dept 3100-Community Center AB1600
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4705 Impact Fees 18,501 25,000 - -
4169 Interest Earnings 4,274 5,000 3,945 4,734
TOTAL FUND REVENUES $ 22,775 $ 30,000 $ 3,945 $ 4,734
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ -
Total Capital Outlay - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ -
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ - $ - $ - $ -
114
32 32 32 32
City of Live Oak 3200 3200 3200 3200
Fund 32
Dept 3200-Gov't Services - Public Works AB1600
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4705 Impact Fees 13,713 19,000 - -
4169 Interest Earnings 1,955 5,000 1,358 1,630
TOTAL FUND REVENUES $ 15,668 $ 24,000 $ 1,358 $ 1,630
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ -
Total Capital Outlay - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ -
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ - $ - $ - $ -
115
33 33 33 33
City of Live Oak 3300 3300 3300 3300
Fund 33
Dept 3300 - Gov't Services - General Gov't AB1600
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4705 Impact Fees 24,003 25,000 - -
4169 Interest Earnings 6,375 5,000 5,774 6,929
TOTAL FUND REVENUES $ 30,378 $ 30,000 $ 5,774 $ 6,929
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5341 Professional Services $ - $ - $ - $ -
Total Services and Supplies - - - -
5705 Capital Projects $ - $ - $ - $ -
Total Capital Outlay - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ -
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ - $ - $ - $ -
116
34 34 34 34
City of Live Oak 3400 3400 3400 3400
Fund 34
Department 3400 - Public Safety - Police AB1600
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4705 Impact Fees 13,146 18,000 - -
4169 Interest Earnings 2,776 3,000 2,863 3,436
TOTAL FUND REVENUES $ 15,922 $ 21,000 $ 2,863 $ 3,436
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ 230,000
2 police vehicles + 1 detective vehicle
Total Capital Outlay - - - 230,000
TOTAL FUND EXPENDITURES $ - $ - $ - $ 230,000
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - - - 230,000
Debt & Contingencies - - - -
Transfers - - - -
Total $ - $ - $ - $ 230,000
117
35 35 35 35
City of Live Oak 3500 3500 3500 3500
Fund 35
Dept 3500 - Public Safety - Fire AB1600
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4705 Impact Fees 36,393 45,000 - -
4767 Miscellaneous Income - - - -
4169 Interest Earnings 4,227 4,000 4,374 5,249
TOTAL FUND REVENUES $ 40,620 $ 49,000 $ 4,374 $ 5,249
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5705 Capital Projects $ - $ 60,000 $ - $ -
New Engine ($60K purchased from OES)
Total Capital Outlay - 60,000 - -
TOTAL FUND EXPENDITURES $ - $ 60,000 $ - $ -
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - 60,000 - -
Total $ - $ 60,000 $ - $ -
118
36 36 36 36
City of Live Oak 3600 3600 3600 3600
Fund 36
Dept 3600 Roads/Signals AB1600
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4705 Impact Fees 64,932 75,000 - -
4169 Interest Earnings 5,125 4,500 5,266 6,319
TOTAL FUND REVENUES $ 70,057 $ 79,500 $ 5,266 $ 6,319
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5341 Professional Services $ - $ - $ - $ -
5705 Capital Projects - 290,000 - -
Kola St / HWY 99 Signal
Total Capital Outlay - 290,000 - -
TOTAL FUND EXPENDITURES $ - $ 290,000 $ - $ -
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - 290,000 - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ - $ 290,000 $ - $ -
119
39 39 39 39
City of Live Oak 3900 3900 3900 3900
Fund 39
Department 3900 - Flood Control AB1600
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4169 Interest Earnings 218 $ 225 $ 225 $ 225
TOTAL FUND REVENUES $ 218 $ 225 $ 225 $ 225
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ -
Total Capital Outlay - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ -
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ - $ - $ - $ -
120
50 50 50 50
City of Live Oak 5000 5000 5000 5000
Fund 50
Department 5000 - Water Connection Fees
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4403 Connection Fees 160,335 $ 91,500 $ 183,000 $ 91,500 4169 Interest Earnings 14,189 10,000 10,000 10,000
TOTAL FUND REVENUES $ 174,524 $ 101,500 $ 193,000 $ 101,500 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ -
Total Capital Outlay - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ -
Expenditure Recap Actual Adopted Preliminary
Revenues Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ - $ - $ - $ -
121
51 51 51 51
City of Live Oak 5100 5100 5100 5100
Fund 51
Department 5100 - Sewer Connection Fees
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4403 Connection Fees 199,166 114,000 - -
4169 Interest Earnings 14,892 5,000 15,881 19,057
TOTAL FUND REVENUES $ 214,058 $ 119,000 $ 15,881 $ 19,057 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ -
P Street Lift Station ($2,750,000)
Total Capital Outlay - - - -
TOTAL FUND EXPENPENDITURES $ - $ - $ - $ -
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ - $ - $ - $ -
122
52 52 52 52
City of Live Oak 5200 5200 5200 5200
Fund 52
Dept 5200 - Storm Drain Connection Fees
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4403 Connection Fees 106,864 47,500 - -
4167 Miscellaneous Income - - - -
4169 Interest Earnings 6,402 3,000 13,014 15,617
TOTAL FUND REVENUES $ 113,266 $ 50,500 $ 13,014 $ 15,617 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5705 Capital Projects $ - $ - $ - $ -
Total Capital Outlay - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ -
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ - $ - $ - $ -
123
58 58 58 58
City of Live Oak 5800 5800 5800 5800
Fund 58
Dept 5800 - Coronavirus State and Local Fiscal Recovery Funds

NEW FUND
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4601 ARPA funding 40,546 225,000 - -
4169 Interest Earnings 15,995 - 15,892 19,000
TOTAL FUND REVENUES $ 56,541 $ 225,000 $ 15,892 $ 19,000 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5703 Special Department Expense $ - $ 100,000 $ - $ -
Business façade improvement program ($100,000)
5704 Software 40,546 90,000 83,921 -
Building department permitting software ($90,000)
5705 Capital Projects - 35,000 - -
Chemical tanks ($35,000)
Total Interfund Transfers 40,546 225,000 83,921 -
5901 Interfund Transfers - 850,000 - 850,000
Total Interfund Transfers - 850,000 - 850,000
TOTAL FUND EXPENDITURES $ 40,546 $ 1,075,000 $ 83,921 $ 850,000 Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay 40,546 225,000 83,921 -
Debt & Contingencies - - - -
Transfers - 850,000 - 850,000
Total $ 40,546 $ 1,075,000 $ 83,921 $ 850,000
124
59 59 59 59
City of Live Oak 5900 5900 5900 5900
Fund 59
Dept 5900 - Capital Equipment Purchase Reserve

NEW FUND
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
5901 Interfund Transfer $ - $ (125,000) $ (125,000) $ (125,000) Total Interfund Transfers - (125,000) (125,000) (125,000) TOTAL FUND EXPENDITURES $ - $ (125,000) $ (125,000) $ (125,000) Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - (125,000) (125,000) (125,000)
Total $ - $ (125,000) $ (125,000) $ (125,000)
125
90 90 90 90
City of Live Oak 9000 9000 9000 9000
Fund 90
Dept 9000 - CDBG Housing Rehab Program Income
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4901 89-STBG-351 Program Income - $ - $ - $ -
4902 91-STBG-531 Program Income - - - -
4903 94-STBG-804 Program Income - - - -
4906 99-STBG-1371 Program Income 17,214 - - -
4951 98-EDBG-609 Program Income 4,233 - - -
4907 02-STBG-1710 Program Income - - - -
4602 Program Income - 35,000 20,000 35,000
4169 Interest Earnings 2,055 1,000 1,000 1,000
TOTAL FUND REVENUES $ 23,502 $ 36,000 $ 21,000 $ 36,000 Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
6001 General Administration $ - $ - $ - $ -
6003 Activity Delivery - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ -
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - - -
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ - $ - $ - $ -
126
92 92 92 92
City of Live Oak 9200 9200 9200 9200
Fund 92
Department 9200 - HOME Program Income
Adopted Preliminary
Actual Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4972 97-HOME Program Income - - - -
4975 06-HOME-Program Income - - - -
4979 HOME-9274 Program Income - - - -
4602 Program Income 44,734 35,000 - -
4169 Interest Earnings 17,336 - 1,977 -
TOTAL FUND REVENUES $ 62,070 $ 35,000 $ 1,977 $ -
Actual Adopted Preliminary
Expenditures Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

EXPENDITURES
6001 General Administration $ - $ - $ 4,200 $ -
6003 Activity Delivery - - - -
6005 Housing Rehabilitation - - - -
6010 Eligible Housing Activities - - - -
TOTAL FUND EXPENDITURES $ - $ - $ 4,200 $ -
Expenditure Recap Actual Adopted Preliminary
Expenditures Budget Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25
Salaries & Benefits $ - $ - $ - $ -
Services & Supplies - - 4,200 -
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ - $ - $ 4,200 $ -
127