Live Oak City Council
June 19, 2024

LIVE OAK CITY COUNCIL AGENDA – JUNE 19, 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/85325053001
▪ Join by Phone:
1-669-900-6833 or 1-833-548-0282 (Toll Free)
Webinar ID: 853 2505 3001
• 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 19, 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 19, 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/85325053001
▪ 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: 853 2505 3001
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 19, 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 June 5, 2024, City Council Regular Meeting minutes. (Clarissa Menchaca, City Clerk)

2. City Council Meeting Minutes
Recommendation: Approve the June 11, 2024, City Council Special Meeting minutes. (Clarissa Menchaca, City Clerk)

3. Reappointment to the Regional Housing Authority Board of Commissioners Recommendation: Approve the reappointment of Suzanne Gallaty to the Regional Housing Authority Board of Commissioners as Tenant Commissioner, with a term ending May 19, 2026. (Clarissa Menchaca, City Clerk)

4. Purchase of New Truck for Streets/Maintenance Department Recommendation: Approve purchase of Ford F150 Supercab 4x2 truck with lift gate from Larry Geweke Ford for $48,491.91.
(Jeff Nelson, Interim Public Works Director)

5. Resolution for Designation of Road Maintenance and Rehabilitation Projects Related to Gas Tax SB 1 Requirements
Recommendation: Adopt the updated resolution required by the State of California for the designation of projects for Gas Tax SB 1.
(James Ramsey, Finance Director)

DISCUSSION ITEMS

6. Wastewater Treatment Plant Solar Power Project Update Recommendation: Accept for information.
(Jeff Nelson, Interim Public Works Director)
3 LIVE OAK CITY COUNCIL AGENDA – JUNE 19, 2024

BUSINESS ITEMS

7. Write-Off of Past Due Water and Sewer Accounts Collections Recommendation: Adopt resolution.
(James Ramsey, Finance Director)

8. Adoption of City Budget for Fiscal Year (FY) 2024-25 Recommendation: 1) Adopt resolution adopting the FY 2024-25 Annual Budget; 2) Adopt resolution adopting the FY 2024-25 Appropriations (GANN) limit; and 3) Adopt salary schedules for nonmanagement and management/exempt employees. (Mark Scott, Interim City Manager, and James Ramsey, Finance Director)

ITEMS REMOVED FROM THE CONSENT AGENDA FOR COUNCIL CONSIDERATION AND ACTION

UPDATES AND ANNOUNCEMENTS FROM THE CITY ATTORNEY AND CITY MANAGER A. Opportunity to Acquire OES Surplus Fire Engine

COUNCILMEMBER COMMENTS

CLOSED SESSION
After the Closed Session the City Council will leave the Council Chambers and the meeting will be adjourned by operation of law due to lack of a quorum. If there is any reportable Closed Session Action, a report will be made at the beginning of the next regular Council meeting. After the Closed Session Item descriptions are read by the City Attorney, all members of Council, applicable Consultants and Staff are asked to join the Closed Session meeting.

9. Public Employee Recruitment: City Manager, Pursuant to California Government Code Section 54957(b)

ADJOURNMENT
4 City of Live Oak
Report to City Council
Meeting Date: June 19, 2024
Title: City Council Meeting Minutes
Contact Information: Clarissa Menchaca, City Clerk
Recommendation: Approve the June 5, 2024, City Council Regular Meeting minutes.

Attachments:

Minutes
5 LIVE OAK CITY COUNCIL MINUTES – JUNE 5, 2024

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

ROLL CALL

Present: Councilmembers Woten, Chapdelaine, and Ghag

Absent: Vice Mayor Santana and Mayor Hernandez
MOTION: COUNCILMEMBER CHAPDELAINE CHAIR THE MEETING.
(MOTION: WOTEN; SECOND: CHAPDELAINE)
VOTE: 3-0-2
AYES: COUNCILMEMBERS WOTEN, CHAPDELAINE, AND GHAG
NOES: NONE
ABSENT: 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.

LIVE OAK

CITY COUNCIL

MINUTES
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
6 LIVE OAK CITY COUNCIL MINUTES – JUNE 5, 2024

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)
VOTE: 3-0-2
AYES: COUNCILMEMBERS WOTEN, CHAPDELAINE, AND GHAG
NOES: NONE
ABSENT: VICE MAYOR SANTANA AND MAYOR HERNANDEZ

1. City Council Meeting Minutes
Clarissa Menchaca, City Clerk
Council action: May 15, 2024, City Council Regular Meeting minutes approved.

2. Adoption of an Ordinance to Rezone 794 Pennington Road from Small Lot Residential (R-2) to Medium Density Residential (R-3)
Kevin Valente, Planning Director
Council action: 1) Second reading of ordinance waived; and 2) Ordinance No. 586 adopted.

BUSINESS ITEMS

3. Discussion and Possible Action to Adopt Resolution Termination the Declaration of an Emergency Situation and Rescinding the Waiver of Competitive Bidding Requirements Scott Rolls, City Engineer
Scott Rolls, City Engineer, provided a report for the Council.

Public Comment was opened and closed without any speakers.

MOTION: ADOPT RESOLUTION TERMINATING THE DECLARATION OF AN EMERGENCY SITUATION AND RESCINDING THE WAIVER FOR COMPETITIVE BIDDING REQUIREMENTS. (MOTION: GHAG; SECOND: WOTEN)
VOTE: MOTION PASSED 3-0-2
AYES: COUNCILMEMBERS WOTEN, CHAPDELAINE, AND GHAG
NOES: NONE
ABSENT: VICE MAYOR SANTANA AND MAYOR HERNANDEZ
Reference Resolution No. 11-2024.
7 LIVE OAK CITY COUNCIL MINUTES – JUNE 5, 2024

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 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.

MOTION: 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.
(MOTION: WOTEN; SECOND: GHAG)
VOTE: MOTION PASSED 3-0-2
AYES: COUNCILMEMBERS WOTEN, CHAPDELAINE, AND GHAG
NOES: NONE
ABSENT: VICE MAYOR SANTANA AND MAYOR HERNANDEZ
Reference Resolution No. 12-2024.

DISCUSSION ITEMS

5. Live Oak Festival
Luis Cibrian, Parks and Recreation Director
Luis Cibrian, Parks and Recreation Director, provided a report for the Council.

Public Comment was opened and closed without any speakers.

Council action: Direction provided to staff.

6. Presentation and Discussion of Preliminary Fiscal Year 2024-25 Operating Budget Mark Scott, Interim City Manager
Mark Scott, Interim City Manager, and James Ramsey, Finance Director, provided a report for the Council.

The following member of the public addressed the Council: Jerry Stewart.

Council action: No action was taken on this item.

UPDATES AND ANNOUNCEMENTS FROM THE CITY ATTORNEY AND CITY MANAGER Mark Scott, Interim City Manager, touched on the Community Choice Aggregation program.

COUNCILMEMBER COMMENTS
Councilmember Ghag discussed his attendance at the League of California Cities meeting and the Feather River Air Quality Management District meeting. Councilmember Ghag addressed concerns regarding weed abatement.
8 LIVE OAK CITY COUNCIL MINUTES – JUNE 5, 2024

Councilmember Chapdelaine requested an update on the Granicus One View system.

ADJOURNMENT
Councilmember Chapdelaine adjourned the meeting at 7:40 pm.

Ashley Hernandez, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
9 City of Live Oak
Report to City Council
Meeting Date: June 19, 2024
Title: City Council Meeting Minutes
Contact Information: Clarissa Menchaca, City Clerk
Recommendation: Approve the June 11, 2024, City Council Special Meeting minutes.

Attachments:

Minutes
10 LIVE OAK CITY COUNCIL MINUTES – JUNE 11, 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 5:34 pm.

ROLL CALL

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

Absent: Councilmember Ghag
*Clerk’s Note: Councilmember Ghag arrived at 5:56 pm.

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

CLOSED SESSION

1. Public Employee Recruitment: City Manager, Pursuant to California Government Code Section 54957(b)
*Clerk’s Note: If there is any reportable action, a report will be made at the beginning of the next regular Council meeting.

ADJOURNMENT
Mayor Hernandez adjourned the meeting at 5:35 pm.

Ashley Hernandez, Mayor
ATTEST:

Clarissa Menchaca, City Clerk

LIVE OAK

CITY COUNCIL

SPECIAL MEETING MINUTES
JUNE 11, 2024
5:30 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
11 City of Live Oak
Report to City Council
Meeting Date: June 19, 2024
Title: Reappointment to the Regional Housing Authority (RHA) Board of Commissioners
Contact Information: Clarissa Menchaca, City Clerk
Background: Pursuant to the RHA bylaws, one tenant commissioner of the RHA shall be appointed jointly by the governing bodies of the Cities of Live Oak, Colusa, and Yuba City and the Board of Supervisors of the Counties of Sutter, Yuba, Colusa, and Nevada upon the recommendation of the RHA Board of Commissioners. At the May 15, 2024 meeting of the RHA Board of Commissioners, it was approved to recommend Suzanne Gallaty for reappointment as the Tenant Commissioner. The RHA requests the Live Oak City Council reappoint Suzanne Gallaty as the Tenant Commissioner, with a term ending May 19, 2026.

Recommendation: Reappoint Suzanne Gallaty to the Regional Housing Authority Board of Commissioners as Tenant Commissioner, with a term ending May 19, 2026.

Attachments:

Letter from RHA
12 13
City of Live Oak
Report to City Council
Meeting Date: June 19, 2024
Title: Purchase of New Truck for Streets/Maintenance Department Contact Information: Jeff Nelson, Interim Public Works Director Location: City of Live Oak
Background: The Streets (Maintenance) Department currently has one pick-up truck with a lift gate. That truck is 19 years old (2005), is in constant need of repair requiring trips to a maintenance shop at least once a month, and is overdue to be replaced. Maintenance staff require a truck with a lift gate to enable them to perform routine duties.

Analysis: Department of Public Works staff have obtained three quotes from truck dealerships ranging from $46,298.67 to $50,439.39. However, the lowest quote of $46,298.67 is for a Regular Cab truck; City staff typically use Supercab trucks. The lowest quote for a Supercab truck is $48,491.94 from Larry Geweke Ford. Staff recommend the City Council approve the purchase of a Supercab from Larry Geweke Ford for the amount of $48,491.94.

Fiscal Impacts: The cost associated with the purchase of this new truck is included in the City's 2023-24 Fiscal Year budget for Streets (Maintenance) Department.

Recommendation: Approve purchase of Ford F150 Supercab 4x2 truck with lift gate from Larry Geweke Ford for $48,491.94.

Attachments:

Wheeler Quote
Geweke Quote
Gridley Country Ford Quote
14 15
16 17
18 19
20 21
22 23
City of Live Oak
Report to City Council
Meeting Date: June 19, 2024
Title: Resolution for Designation of Road Maintenance and Rehabilitation Projects Related to Gas Tax SB 1 Requirements
Contact Information: James Ramsey, Finance Director
Background: In Fiscal Year (FY) 2017-18, the City began receiving its first monies stemming from the new gas tax commonly known as Senate Bill (SB) 1 or Road Maintenance and Rehabilitation Act Projects (RMRA). Every year, the State requires certain documentation from public agencies for the use of the new funds.

The City has designated the following three projects for RMRA funding:
* Ivy Street Reconstruction - environmental, right-of-way and construction funds - SR99 to Larkin Road
* Kola Street Reconstruction - environmental, right-of-way and construction funds - "N" Street to Larkin Road
* Pennington Road Reconstruction - Construction - Pennington Road west of Broadway
The projected amount of funding provided by the State for FY 2023-24 is $246,434, as determined by the California State Department of Transportation which is an increase of $14,212 from FY 2023-24.

Recommendation: Adopt the updated resolution required by the State of California for the designation of projects for Gas Tax SB 1.

Attachments:

Resolution
24 Resolution No.

CITY OF LIVE OAK RESOLUTION ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2024-25 FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 to address the significant multi-modal transportation funding shortfalls statewide; and WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of our City are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and
WHEREAS, the City must adopt by resolution a list of projects proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and WHEREAS, the City, will receive an estimated $246,434 in RMRA funding in Fiscal Year 2024-25 from SB 1; and
WHEREAS, this is the eighth (8th) year in which the City is receiving SB 1 funding and will enable the City to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and WHEREAS, the City has undergone a robust public process to ensure public input into our community’s transportation priorities/the project list; and WHEREAS, the City used a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the communities priorities for transportation investment; and WHEREAS, the funding from SB 1 will help the City maintain and rehabilitate local streets/roads, throughout the City this year and similar projects into the future; and WHEREAS, the 2023 California Statewide Local Streets and Roads Needs Assessment found that the City’s streets and roads are in an “at-risk” condition and this revenue will help us increase the overall quality of our road system and over the next decade will bring our streets and roads into a “good” condition; and
25 WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, will have significant positive co-benefits statewide.

NOW, THEREFORE IT IS HEREBY RESOLVED, ORDERED AND FOUND by the City Council of the City, State of California, as follows:

1. The foregoing recitals are true and correct.

2. The following list of newly proposed projects will be funded in-part or solely with Fiscal Year 2024-25 Road Maintenance and Rehabilitation Account revenues:

Project Title: Ivy Street Reconstruction
Project Description: Preconstruction (environmental, right-of-way, PS&E) and construction funds for complete streets reconstruction of Ivy Street from State Route 99 to Larkin Road, including new curb, gutter, and sidewalk and drainage improvements.

Project Location: Ivy Street from State Route 99 to Larkin Estimated Project Schedule: Preconstruction start 6/2024 – Completion 12/2025. Construction starts 5/2026. Completion 11/2026.

Estimated Project Useful Life: 40 years.

3. The following previously proposed and adopted projects may also utilize Fiscal Year 2024-25 Road Maintenance and Rehabilitation Account revenues in their delivery. With the relisting of these projects in the adopted fiscal year resolution, the City is reaffirming to the public and the State our intent to fund these projects with Road Maintenance and Rehabilitation Account revenues:

Project Title: Kola Street Reconstruction
Project Description: Preconstruction (environmental, right-of-way, PS&E) and construction funds for complete streets reconstruction of Kola Street from N Street to Larkin Road, including new curb, gutter, and sidewalk and drainage improvements.

Project Location: Kola Street from “N” Street to Larkin Estimated Project Schedule: Preconstruction start 6/2022 – Completion 12/2025. Construction starts 5/2026. Completion 11/2026.

Estimated Project Useful Life: 40 years.

Project Title: Pennington Road Street Reconstruction
Project Description: Complete streets reconstruction from Connecticut Avenue to Broadway including curb ramp and sidewalk improvements and restriping existing bicycle lanes.

Construction completion 12/2024.

Project Location: Pennington Road west of Broadway
26 Estimated Project Schedule: Construction starts 5/2023 – Completion 12/2024.

Estimated Project Useful Life: 40 years.

PASSED AND ADOPTED by the City Council of the City of Live Oak, State of California, this 19th day of June, 2024, by the following vote:

AYES:

NOES:

ABSENT:

NOT VOTING:

APPROVED:

Ashley Hernandez, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
27 City of Live Oak
Report to City Council
Meeting Date: June 19, 2024
Title: Wastewater Treatment Plant (WWTP) Solar Power Project Update Contact Information: Jeff Nelson
Location: City of Live Oak
Background: The City obtained a grant from the State Water Resources Control Board (SWRCB) in October of 2018. The grant, in the amount of $1,680,000 is for the installation of a solar power generation facility at the City's WWTP. In April of this year, the City Council approved a consulting agreement with EDesignC to begin design of the project and prepare construction bid documents. EDesignC has just completed 95% design and specification documents which are under review by City staff.

Analysis: Project is on schedule, see attached. Major projected milestones:

July 2024 - Advertise the project for bidding
August 2024 - Receive and review final bids, and submit winning bid to SWRCB for review, approval and issuance of Final Budget Agreement October 2024 - bring winning bid to City Council for review and approval November 2024 - issue Notice to Proceed to contractor
May/June 2024 - Final Completion of project
Fiscal Impacts: Information only
Recommendation: Accept for information.

Attachments:

Project Schedule
28 ID Task
Mode
Task Name Duration Start Finish Predecessors Resource Names 1 23CLO01 City of Live Oak Solar Design321 days Wed 5/1/24 Mon 8/4/25 2 Site Visit 1 day Wed 5/1/24 Wed 5/1/24 EdesignC,City of Live Oak 3 100% SD Set 12 days Thu 5/2/24 Fri 5/17/24
4 Sheets set up in CAD 3 days Thu 5/2/24 Mon 5/6/24 2
5 Draft SD Set 5 days Thu 5/9/24 Wed 5/15/244 EdesignC
6 Internal Review 1 day Thu 5/16/24 Thu 5/16/24 5 EdesignC 7 Deliver Final SD Drawings 1 day Fri 5/17/24 Fri 5/17/24 6 EdesignC 8 100% DD Set 11 days Wed 5/22/24Wed 6/5/24
9 Draft DD Set and Specs 6 days Thu 5/23/24 Thu 5/30/24 7 EdesignC 10 Internal Review and Edits 2 days Fri 5/31/24 Mon 6/3/24 9 EdesignC 11 Deliver Final DD Drawings and Specs 1 day Tue 6/4/24 Tue 6/4/24 10 EdesignC 12 Submit Design for Permit 1 day Wed 6/5/24 Wed 6/5/24 11 EdesignC 13 Bidding 123 days Mon 6/17/24Wed 12/4/24
14 Bid Preperation 6 days Mon 6/17/24Mon 6/24/247 City of Live Oak 15 Advertise 7 days Tue 6/25/24 Wed 7/3/24 12,14 City of Live Oak 16 Bid Walk 6 days Thu 7/4/24 Thu 7/11/24 15 City of Live Oak 17 Request for Clarification 6 days Fri 7/12/24 Fri 7/19/24 16 City of Live Oak 18 Receive Bids 6 days Mon 7/22/24Mon 7/29/2417 City of Live Oak 19 Bid Review 6 days Tue 7/30/24 Tue 8/6/24 18 City of Live Oak 20 SWRCB Bid Review and FBA 80 days Wed 8/7/24 Tue 11/26/2419 21 Bid Award 6 days Wed 11/27/24Wed 12/4/2420 City of Live Oak 22 Notice to Proceed (NTP) 0 days Wed 12/4/24Wed 12/4/2421 23 Procurement 105 days Thu 12/5/24 Wed 5/7/25
24 INV Skid 80 days Thu 12/5/24 Wed 4/2/25 21 Contractor 25 DC Wire Harness 60 days Tue 1/7/25 Wed 4/2/25 24SS Contractor 26 Modules 45 days Thu 3/6/25 Wed 5/7/25 24SS Contractor 27 Mechanical Tracker 80 days Tue 1/14/25 Wed 5/7/25 24SS Contractor 28 Combiner Box 40 days Wed 2/5/25 Wed 4/2/25 24SS Contractor 29 Construction 169 days Fri 11/29/24 Mon 8/4/25
30 Construction Administration 126 days Fri 11/29/24 Mon 6/2/25 22 EdesignC 31 Mobilization 8 days Tue 4/1/25 Thu 4/10/25 22 Contractor 32 Civil Scope 12 days Wed 4/16/25Thu 5/1/25 31FS+3 days Contractor 33 Mechanical Install 45 days Thu 5/8/25 Mon 7/14/2532FS+4 days,26,27Contractor 34 Electrical Install 50 days Thu 4/3/25 Thu 6/12/25 24,25,28 Contractor 35 Mechanical Completion 12 days Fri 6/13/25 Tue 7/1/25 34,33FS-20 days Contractor 36 Utility Inspection/PTO 5 days Wed 7/2/25 Wed 7/9/25 35 Contractor 37 Substantial Completion 10 days Thu 7/10/25 Wed 7/23/2536 Contractor 38 Final Completion 8 days Thu 7/24/25 Mon 8/4/25 30,37 Contractor Site Visit
Sheets set up in CAD
Draft SD Set
Internal Review
Deliver Final SD Drawings
Draft DD Set and Specs
Internal Review and Edits
Deliver Final DD Drawings and Specs
Submit Design for Permit
Bid Preperation
Advertise
Bid Walk
Request for Clarification
Receive Bids
Bid Review
SWRCB Bid Review and FBA
Bid Award
12/4
INV Skid
DC Wire Harness
Modules
Mechanical Tracker
Combiner Box
Construction Administration
Mobilization
Civil Scope
Mechanical Install
Electrical Install
Mechanical Completion
Utility Inspection/PTO
Substantial Completion
Final Completion
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Qtr 2, 2024 Qtr 3, 2024 Qtr 4, 2024 Qtr 1, 2025 Qtr 2, 2025 Qtr 3, 2025 Qtr 4, 2025 Qtr 1, 2026 Qtr 2, 2026 Task
Split
Milestone
Summary
Project Summary
Inactive Task
Inactive Milestone
Inactive Summary
Manual Task
Duration-only
Manual Summary Rollup
Manual Summary
Start-only
Finish-only
External Tasks
External Milestone
Deadline
Progress
Manual Progress

Project: 23CLO01 City of Live O
Date: Wed 6/12/24
29 City of Live Oak
Report to City Council
Meeting Date: June 19, 2024
Title: Write-off of Past Due Water and Sewer Accounts Collections Contact Information: James Ramsey, Finance Director
Background: Periodically, the City will evaluate past due balances and determine that there is no recourse to collect on those amounts based on the number of days outstanding. The accounts on the attached listing have been outstanding for a significant period of time and as such, management is requesting that the amounts be written off and sent to collections. If not collected by next year, there is a possibility that these may be collected next year via a lien on the property tax rolls. These amounts are outstanding from the period January - December 2023.

Fiscal Impacts: Total write-offs of $3,547.71 are split between water and sewer funds.

Recommendation: Adopt resolution.

Attachments:

Resolution
Exhibit A
30 Resolution No.

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVE OAK AUTHORIZING PAST DUE ACCOUNT COLLECTION LOSS WRITE-OFF IN THE AMOUNT OF $3,547.71 WHEREAS, the City of Live Oak furnishes a water and sewer system for obtaining, conserving and disposing of water for public and private uses; and
WHEREAS, providing utility services for citizens includes the collection of monthly utility billings; and WHEREAS, the City of Live Oak makes every attempt to collect outstanding balances; and WHEREAS, Exhibit A provides a list of uncollectible accounts for the period ending March 31, 2024, and is made a part of this resolution.

NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Live Oak authorizes the Finance Director to write-off as collection losses the accounts receivables listed on Exhibit A totaling $3,547.71.

PASSED AND ADOPTED by the City Council of the City of Live Oak this 19th day of June, 2024, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

APPROVED:

Ashley Hernandez, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
31 Account Name
01-0790-05 JAMES & AMY CARSON
02-0290-00 JIMMY & ULLA CONDREY
02-1410-05 ARLEN LUST
03-1220-08 ELLEN FLORES & ELLEN QUIROZ
04-0580-02 PALLAVI LIDDER
04-3930-04 ALEJANDRO NEGRETE
04-4655-04 KIMBERLY RAFANAN
04-4966-03 GURDEV & PARMINDER PUREWAL
04-8940-06 RONALD LOYD
04-9650-03 BARBARA JUAREZ
TOTAL
32 Service Address Balance
2291 ARCHER AVENUE 722.93
10247 LIVE OAK BLVD 436.02
10305 ORCHARD WAY 467.64
2956 PENNINGTON ROAD 452.26
2747 ELM STREET 225.74
2953 FIR STREET 535.01
9539 POPLAR WAY 70.93
9384 COLLIER COURT 268.81
9312 LARKIN ROAD 290.09
9086 IDA STREET 78.28
3,547.71
Updated 6/7/24
33 City of Live Oak
Report to City Council
Meeting Date: June 19, 2024
Title: Adoption of City Budget for Fiscal Year (FY) 2024-25 Contact Information: James Ramsey, Finance Director
Background: On behalf of the City's management, attached you will find the revised Proposed Budget for Fiscal Year 2024-25. The Budget totals $13.9 million of which $8.9 million comes from enterprise funds and restricted special revenue funds. The Budget reflects the policies, goals, programs and service priorities the City Council is committed to providing the residents of Live Oak.

The most significant impacts to services, include the following:

Revenues:

General Fund:
* General fund property tax revenue is expected to rise approximately 8%.

This is a result of the new parcels that were occupied by owners last year for the first time.
* Sales taxes are expected to go up based on the current year trend. * Permit based revenues have been cut significantly due to the lack of development within the City (plan check fees, building permit fees, plan review estimates).
* Budgeted a one-time transfer of ARPA funds of $850,000 to help augment the rising costs of police services. This will deplete the remaining portion of our ARPA funds.

Special Revenue Funds:
* Based on the lack of development, we have zeroed out the revenue estimates for Developer Impact Fee Funds (AB 1600 DIF). * CFD revenues are currently flat as compared to last year.

Enterprise Funds:
* Slight increase in water and sewer fund revenues are expected. * Removed the estimate for Connection Fees (Water and Sewer) due to the current lack of development.
34 Expenditures
General Fund:
* Salaries and benefits - Costs increased due to negotiations with the City's bargaining unit, as well as an overall increase in health care costs (averaging approximately 10 - 14% / year) and an increase in the PERS rate. * Operating supplies and professional services remain fairly flat. * Fire - due to a new contract, we have budgeted a 10% increase in fire services ($89,100 impact). We have identified additional funds held in reserve in the Community Facilities District 2004-1 Fund Balance for fire services that are able to be transferred into the department to help offset the costs, however, that is a one-time transfer.
* Police - negotiations have been completed, and we have budgeted an increase of 25% as compared to the current year's budget ($543,000). ** We have identified additional funds held in reserve in the Community Facilities District 2004-1 Fund Balance for police services that are able to be transferred into the department to help offset the costs, however this is a onetime transfer. ** We have also identified additional funds held in the COPS fund that the City was holding for potential significant increases or for capital projects. We have budgeted $400,000 from the fund for the current year, however, this amount will need to be reduced next year to maintain fund balance within the COPS fund.
* No other significant changes were made to the budget for the General Fund.

Special Revenue Funds:
* We have increased the transfers made from the following funds to the General Fund to help augment the rise in costs for Police and Fire services:
** Fund 17 - COPS Fund: increased from $75,000 to $400,000. ** Fund 22 - Fire Assessment: increased from $109,800 to $150,000. ** Fund 23 - CFD 2004-1 (Fire): increased from $125,000 to $200,000. ** Fund 24 - CFD 2004-1 (Police): increased from $340,000 to $500,000. ** Fund 27 - CFD 2004-1 (Parks/Rec/Pool): increased from $165,000 to $180,000.
* Other changes that have been incorporated include:
** Fund 34 - AB 1600 Public Safety Impact Fees: Two police cruisers and one detective vehicle for $230,000.
** Fund 58 - ARPA: Included the transfer of $850,000 to the General Fund to augment police services.

Enterprise Funds:
* The most significant change is in the Sewer Fund to increase the Repair and Maintenance budget of the Wastewater Treatment Plant from $250,000 to $450,000.

Your management remains proud of the services offered to the residents of Live Oak by a small and dedicated workforce. Live Oak employees provide exemplary service on a daily basis. The accompanying pages summarize our projected revenue and expenditures for the various City of Live Oak funds that comprise the Budget. On behalf of our entire team, we are honored to 35 serve the residents of the City of Live Oak and appreciate the ongoing support of the City Council.

Respectfully submitted,
Mark Scott, Interim City Manager
James Ramsey, Finance Director
Recommendation: 1) Adopt resolution adopting the FY 2024-25 Annual Budget; 2) Adopt resolution adopting the FY 2024-25 Appropriations (GANN) limit; and 3) Adopt salary schedules for non-management and management/exempt employees.

Attachments:

GANN Limit Calculation
Resolution - GANN
Resolution - Budget
Salary Schedule - Local 1
Salary Schedule - Non Represented
Budget
36 FY 2023-24 Appropriations Limit 6,761,748 $
Change in Per Capita Personal Income 3.62%
Per Capita converted to a Ratio 1.0362
Change in Live Oak Population 2.33%
Population converted to a Ratio 1.0233
Calculation of Factor (1.0362 x 1.0233) 1.0603
FY 2024-25 Appropriation Limit $ 7,169,775
FY 2024-25 Proceeds of Taxes 6,000,921 $
FY 2024-25 Amount Under Appropriation Limit 1,168,854 $ Change in Population Growth
City 2.33%
County 1.90%
Change in State's Per Capita Income 3.62%
Gann Appropriation Limit
Fiscal Year 2024-25
The establishment of the appropriation limit for the following fiscal year is required by each agency per Article XIII B of the California Constitution-Gann Initiative. The City can select the larger of the percentage for City or County population growth. Also, the City can select the larger of the percentage increase in the State's per capita income or the increase in the City's new construction nonresidential assessed valuation as the inflationary factor. The following are the rates provided by the State of California Department of Finance.
37 April 30, 2024
Dear Fiscal Officer:

Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments.

Each local jurisdiction must use their percentage change in population factor for January 1, 2024, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2024-25. Attachment A provides the change in California’s per capita personal income and an example for utilizing the factors to calculate the 2024-25 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.

Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit. Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.

Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2024. Please note: The prior year’s city population estimates may be revised. The per capita personal income change is based on historical data.

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

RICHARD GILLIHAN
Chief Operating Officer
Attachment
38 May 2024
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2024-25 appropriation limit is:

Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2024-25 3.62
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2024-25 appropriation limit.
2024-25:

Per Capita Cost of Living Change = 3.62 percent
Population Change = 0.17 percent
Per Capita Cost of Living converted to a ratio: 3.62 + 100 = 1.0362 100
Population converted to a ratio: 0.17 + 100 = 1.0017
100
Calculation of factor for FY 2024-25: 1.0362 x 1.0017 = 1.0379

39 Fiscal Year 2024-25
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2023 to January 1, 2024 and Total Population, January 1, 2024 Total
County Population Percent Change --- Population Minus Exclusions --- City 23-24 1-1-23 1-1-24 1-1-24
Sutter
Live Oak 2.33 9,448 9,668 9,668
Yuba City 1.84 68,984 70,256 70,256
Unincorporated 1.87 19,816 20,186 20,186
County Total 1.90 98,248 100,110 100,110
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes. 40 Fiscal Year 2024-25
Attachment C
Annual Percent Change in Population Minus Exclusions*
January 1, 2023 to January 1, 2024
County Percent Change
23-24
--- Population
1-1-23
Minus Exclusions ---
1-1-24
Sierra
Incorporated
County Total
-0.41
-0.50
727
3,187
724
3,171
Siskiyou
Incorporated
County Total
-0.12
-0.15
19,636
43,430
19,613
43,363
Solano
Incorporated
County Total

0.06 0.04
417,409
434,801
417,662
434,963
Sonoma
Incorporated
County Total
-0.22
-0.27
348,147
478,480
347,375
477,187
Stanislaus
Incorporated
County Total

0.64 0.55
437,381
545,753
440,200
548,744
Sutter
Incorporated
County Total

1.90 1.90
78,432
98,248
79,924
100,110
Tehama
Incorporated
County Total
-0.50
-0.61
22,913
64,578
22,798
64,182
Trinity
Incorporated
County Total

0.00 -0.11
0 15,878
0 15,860
Tulare
Incorporated
County Total

1.08 0.90
340,642
474,294
344,328
478,547
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes. 41 Resolution No.

A RESOLUTION OF THE CITY OF LIVE OAK, COUNTY OF SUTTER, STATE OF CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT FOR FISCAL YEAR 2024-25 PURSUANT TO ARTICLE XIIIB

OF THE CALIFORNIA CONSTITUTION
WHEREAS, Article XIIIB of the California Constitution provides that the total annual appropriation subject to limitation of each governmental agency, including this City, shall not exceed the appropriation limit of such entity of government for the prior year adjusted for changes in inflation and population, except as otherwise provided for in said Article XIIIB and implementing State statutes; and
WHEREAS, pursuant to Proposition 111, the said Article XIIIB has been modified and the City Council of the City of Live Oak may annually elect one of two options for each growth factor (the inflation growth and the population growth); and
WHEREAS, the City Council of the City of Live Oak has selected the change in Per Capita Personal Income and the growth of the City as the population factor; and
WHEREAS, the City Council of the City of Live Oak has calculated and determined that said appropriations limit for Fiscal Year 2023-24 be established in the amount of $7,169,775; and WHEREAS, the Finance Director has made available to the public, the documentation used in the determination of the appropriations limit.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Live Oak determines that an appropriations limit in said amount is $7,169,775 and the same is hereby established for said Fiscal Year 2024-25.

LET IT BE FURTHER RESOLVED by the City Council of the City of Live Oak determines that the appropriations subject to the appropriations limit are estimated at $6,000,921, which is below the limit by $1,168,854 for Fiscal Year 2024-25.

PASSED AND ADOPTED by the City Council of the City of Live Oak this 19th day of June, 2024, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED:
_________________
Ashely Hernandez, Mayor
ATTEST:
___________________________
Clarissa Menchaca, City Clerk
42 Resolution No.

A RESOLUTION OF THE CITY OF LIVE OAK, COUNTY OF SUTTER, STATE OF CALIFORNIA,

ADOPTING THE CITY ANNUAL BUDGET AND BUDGET POLICIES OF THE CITY FOR THE 2024-25 FISCAL YEAR
WHEREAS, the City Manager has prepared and submitted to the City Council a proposed budget for the 2024-25 Fiscal Year, starting July 1, 2024; and
WHEREAS, the City Council as the legislative body of the City has received and modified this proposed budget and budget policies; and
WHEREAS, the City Council has determined that it is necessary for the efficient management of the City that certain sums of revenue of the City be appropriated to the various departments, offices, agencies and activities of the City.

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

Section1. A certain document on file being marked and designated “City of Live Oak – Annual Budget and Budget Policies – Fiscal Year 2024-25” said document as prepared by the City Manager, amended by the City Council, is hereby adopted for the Fiscal Year, commencing July 1, 2024.

Section 2. The following sums of money are hereby appropriated from the revenue of the City of Live Oak for activities of the City, including transfers and capital projects during the 2024-25 fiscal year.

General Fund $ 4,926,775
All Other Funds 8,936,715
Total Budget $13,863,490
PASSED AND ADOPTED by the City Council of the City of Live Oak this 19th day of June, 2024, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED:
_________________
Ashley Hernandez, Mayor
ATTEST:
___________________________
Clarissa Menchaca, City Clerk
43 City of Live Oak
Salary Control Points
Classification Point A Point B Point C Point D Point E Point F Financial Analyst Yr. $59,700.72 $62,842.86 $66,150.38 $69,631.97 $73,296.81 $77,154.53 Mo. $4,975.06 $5,236.90 $5,512.54 $5,802.67 $6,108.07 $6,429.55 Hr. $28.703 $30.213 $31.803 $33.477 $35.239 $37.093
Senior Administrative Assistant,
Confidential Yr. $49,815.74 $52,437.61 $55,197.48 $58,102.63 $61,160.66 $64,379.64 Mo. $4,151.31 $4,369.80 $4,599.79 $4,841.89 $5,096.73 $5,364.97 Hr. $23.950 $25.211 $26.537 $27.935 $29.405 $30.951
Senior Administrative Assistant Yr. $49,815.74 $52,437.62 $55,197.48 $58,102.63 $61,160.66 $64,379.64 Mo. $4,151.31 $4,369.79 $4,599.79 $4,841.90 $5,096.74 $5,364.97 Hr. $23.950 $25.211 $26.537 $27.935 $29.405 $30.951
Administrative Assistant
Financial Services Yr. $44,333.15 $46,666.49 $49,122.61 $51,708.00 $54,429.48 $57,294.20 Mo. $3,694.43 $3,888.87 $4,093.55 $4,309.00 $4,535.79 $4,774.52 Hr. $21.315 $22.436 $23.616 $24.860 $26.167 $27.545
Administrative Assistant Public
Services
Yr. $40,157.38 $42,270.91 $44,495.70 $46,837.57 $49,302.71 $51,897.59 Mo. $3,346.45 $3,522.58 $3,707.99 $3,903.13 $4,108.56 $4,324.81 Hr. $19.307 $20.322 $21.391 $22.518 $23.704 $24.951
Building Inspector Code
Enforcement Officer II Yr. $60,925.57 $64,132.17 $67,507.54 $71,060.57 $74,800.60 $78,737.48 Mo. $5,077.13 $5,344.35 $5,625.63 $5,921.71 $6,233.39 $6,561.45 Hr. $29.291 $30.834 $32.455 $34.164 $35.961 $37.854
Local 1 Labor Agreement 7/1/24
Change the salary amounts in column F, all others cells calculate based upon control point F 44 City of Live Oak
Salary Control Points
Classification Point A Point B Point C Point D Point E Point F Local 1 Labor Agreement 7/1/24
Change the salary amounts in column F, all others cells calculate based upon control point F Building Inspector Code
Enforcement Officer I Yr. $56,939.74 $59,936.58 $63,091.12 $66,411.72 $69,907.08 $73,586.39 Mo. $4,744.97 $4,994.72 $5,257.59 $5,534.31 $5,825.59 $6,132.20 Hr. $27.375 $28.815 $30.332 $31.929 $33.609 $35.673
Management Analyst Yr. $85,078.64 $89,556.48 $94,269.98 $99,231.55 $104,454.25 $109,951.86 Mo. $7,089.89 $7,463.02 $7,855.84 $8,269.29 $8,704.52 $9,162.66 Hr. $40.903 $43.056 $45.322 $47.708 $50.218 $52.860
Lead Water & Wastewater
Treatment Plant Operator Yr. $81,455.15 $85,742.26 $90,255.02 $95,005.28 $100,005.55 $105,269.01 Mo. $6,787.94 $7,145.18 $7,521.26 $7,917.10 $8,333.79 $8,772.42 Hr. $39.161 $41.220 $43.395 $45.674 $48.077 $50.605
Water & Wastewater
Treatment Plant Operator III Yr. $74,214.70 $78,120.73 $82,232.35 $86,560.37 $91,116.18 $95,911.76 Mo. $6,184.56 $6,510.07 $6,852.70 $7,213.37 $7,593.01 $7,992.65 Hr. $35.680 $37.558 $39.535 $41.615 $43.805 $46.111
Water & Wastewater
Treatment Plant Operator II Yr. $54,123.95 $56,972.57 $59,971.12 $63,127.49 $66,450.00 $69,947.37 Mo. $4,510.33 $4,747.71 $4,997.59 $5,260.62 $5,537.50 $5,828.94 Hr. $26.020 $27.394 $28.829 $30.348 $31.950 $33.625
Water & Wastewater
Treatment Plant Operator I Yr. $49,203.09 $51,792.73 $54,518.66 $57,388.06 $60,408.49 $63,587.88 Mo. $4,100.26 $4,316.07 $4,543.22 $4,782.33 $5,034.04 $5,298.98 Hr. $23.659 $24.897 $26.208 $27.591 $29.037 $30.567
45 City of Live Oak
Salary Control Points
Classification Point A Point B Point C Point D Point E Point F Local 1 Labor Agreement 7/1/24
Change the salary amounts in column F, all others cells calculate based upon control point F Lead Maintenance Worker Yr. $53,531.42 $56,348.87 $59,314.59 $62,436.41 $65,722.54 $69,181.61 Mo. $4,460.94 $4,695.73 $4,942.89 $5,203.04 $5,476.87 $5,765.14 Hr. $25.740 $27.092 $28.517 $30.016 $31.597 $33.261
Maintenance Worker III Yr. $48,664.92 $51,226.24 $53,922.35 $56,760.38 $59,747.75 $62,892.37 Mo. $4,055.41 $4,268.85 $4,493.53 $4,730.04 $4,978.98 $5,241.04 Hr. $23.399 $24.626 $25.926 $27.290 $28.725 $30.234
Maintenance Worker II Yr. $44,680.45 $47,032.05 $49,507.42 $52,113.08 $54,855.88 $57,743.03 Mo. $3,723.38 $3,919.33 $4,125.62 $4,342.75 $4,571.32 $4,811.92 Hr. $21.484 $22.608 $23.805 $25.053 $26.374 $27.758
Maintenance Worker I Yr. $40,333.75 $42,456.58 $44,691.13 $47,043.30 $49,519.27 $52,125.54 Mo. $3,361.13 $3,538.04 $3,724.26 $3,920.27 $4,126.60 $4,343.79 Hr. $19.393 $20.412 $21.484 $22.619 $23.805 $25.063
Park Lead Maintenance Yr. $53,531.42 $56,348.87 $59,314.59 $62,436.41 $65,722.54 $69,181.61 Mo. $4,460.94 $4,695.73 $4,942.89 $5,203.04 $5,476.87 $5,765.14 Hr. $25.740 $27.092 $28.517 $30.016 $31.597 $33.261
Park Maint. Worker III Yr. $48,664.92 $51,226.24 $53,922.35 $56,760.38 $59,747.75 $62,892.37 Mo. $4,055.41 $4,268.85 $4,493.54 $4,730.04 $4,978.98 $5,241.04 Hr. $23.399 $24.626 $25.926 $27.290 $28.725 $30.234
Park Maint. Worker II Yr. $44,680.45 $47,032.05 $49,507.42 $52,113.08 $54,855.88 $57,743.03 Mo. $3,723.38 $3,919.33 $4,125.62 $4,342.75 $4,571.32 $4,811.92 Hr. $21.484 $22.608 $23.805 $25.053 $26.374 $27.758
46 City of Live Oak
Salary Control Points
Classification Point A Point B Point C Point D Point E Point F Local 1 Labor Agreement 7/1/24
Change the salary amounts in column F, all others cells calculate based upon control point F Park Maint. Worker I Yr. $40,333.75 $42,456.58 $44,691.13 $47,043.30 $49,519.27 $52,125.54 Mo. $3,361.13 $3,538.04 $3,724.26 $3,920.27 $4,126.60 $4,343.79 Hr. $19.393 $20.412 $21.484 $22.619 $23.805 $25.063
Recreation Supervisor Yr. $49,815.74 $52,437.62 $55,197.48 $58,102.63 $61,160.66 $64,379.64 Mo. $4,151.31 $4,369.79 $4,599.79 $4,841.90 $5,096.74 $5,364.97 Hr. $23.950 $25.211 $26.537 $27.935 $29.405 $30.951
47 City of Live Oak
Salary Control Points As of 07/01/2024
Classification Point A Point B Point C Point D Point E Point F Point G City Manager Yr. 153,000.00 229,500.00
determined by City Council approved
contract Mo.
12,750.00 19,125.00
Hr. 73.560 110.340
-
Finance Director/Assistant City Manager Yr.
98,120.47 105,479.51 112,838.54 121,301.43 129,764.32 139,496.64 149,228.96 Mo. 8,176.71 8,789.96 9,403.22 10,108.46 10,813.69 11,624.72 12,435.76 Hr. 47.174 50.712 54.250 58.318 62.386 67.065 71.745
Public Works Director Yr. 82,521.93 88,711.07 94,900.21 102,017.72 109,135.26 117,320.40 125,505.52 Mo. 6,876.84 7,392.60 7,908.36 8,501.48 9,094.62 9,776.71 10,458.83 Hr. 39.675 42.651 45.625 49.046 52.470 56.405 60.339
Chief Plant Operator Yr. 85,598.63 90,104.39 94,846.49 99,839.02 105,093.71 110,624.58 116,445.70 Mo. 7,133.22 7,508.70 7,903.88 8,319.93 8,757.80 9,218.71 9,703.81 Hr. 41.153 43.319 45.600 47.999 50.526 53.185 55.984
Community Development Director Yr. 75,362.49 81,014.67 86,666.86 93,166.87 99,666.89 107,141.91 114,616.92 Mo. 6,280.21 6,751.23 7,222.25 7,763.92 8,305.57 8,928.49 9,551.40 Hr. 36.232 38.950 41.666 44.791 47.917 51.510 55.103
Parks & Recreation Director Yr. 75,362.49 81,014.67 86,666.86 93,166.87 99,666.89 107,141.91 114,616.92 Mo. 6,280.21 6,751.23 7,222.25 7,763.92 8,305.57 8,928.49 9,551.41 Hr. 36.232 38.950 41.666 44.791 47.917 51.510 55.103
Financial Services Manager Yr. 84,929.52 91,299.24 89,399.49 96,104.45 94,104.73 101,162.59 108,166.36 Mo. 7,077.45 7,608.26 7,449.96 8,008.70 7,842.07 8,430.22 9,013.86 Hr. 40.832 43.894 42.981 46.204 45.243 48.636 52.003
48 Classification Point A Point B Point C Point D Point E Point F Point G City Clerk Yr. 68,952.00 74,123.40 79,294.80 85,241.91 91,189.02 98,028.20 104,867.37 Mo. 5,746.00 6,176.95 6,607.90 7,103.49 7,599.08 8,169.01 8,738.95 Hr. 33.150 35.636 38.123 40.982 43.841 47.129 50.419
Building Official Yr. 66,689.06 71,690.74 76,692.44 82,444.38 88,196.31 94,811.03 101,425.76 Mo. 5,557.42 5,974.23 6,391.03 6,870.36 7,349.70 7,900.93 8,452.15 Hr. 32.062 34.466 36.872 39.637 42.402 45.583 48.762
Management Analyst Yr. 65,425.46 70,332.37 75,239.28 80,882.23 86,525.16 93,014.55 99,503.94 Mo. 5,452.13 5,861.04 6,269.94 6,740.19 7,210.43 7,751.21 8,292.00 Hr. 31.455 33.814 36.172 38.885 41.599 44.719 47.839
Associate Planner Yr. 65,425.46 70,332.37 75,239.28 80,882.23 86,525.16 93,014.55 99,503.94 Mo. 5,452.13 5,861.04 6,269.94 6,740.19 7,210.43 7,751.21 8,292.00 Hr. 31.455 33.814 36.172 38.885 41.599 44.719 47.839
Executive Assistant to City Manager Yr. 52,499.03 56,436.46 60,373.88 64,901.92 69,429.97 74,637.22 79,844.47 Mo. 4,374.91 4,703.03 5,031.16 5,408.50 5,785.84 6,219.78 6,653.72 Hr. 25.240 27.133 29.026 31.203 33.381 35.884 38.387
Aquatics Supervisor Yr. - - - - - -
Mo. - - - - - -
Hr. 17.868 18.761 19.699 20.684 21.718 22.804
Head Lifeguard Yr. - - - - - -
Mo. - - - - - -
Hr. 16.207 17.017 17.868 18.761 19.699 20.684
Lifeguard Yr. - - - - - -
Mo. - - - - - -
Hr. 15.802 16.592 17.422 18.293 19.208 20.168
49 Classification Point A Point B Point C Point D Point E Point F Point G Recreation Leader II Yr. - - - - - -
Mo. - - - - - -
Hr. 16.312 17.170 18.074 19.025 19.976 20.975
Recreation Leader I Yr. - - - - - -
Mo. - - - - - -
Hr. 15.496 16.312 17.170 18.074 19.025 19.976
Temp. Maintenance Worker Yr. - - - - - -
1,000 hrs. Seasonal Mo. - - - - - -
Hr. 15.496 16.312 17.170 18.074 19.025 19.976
Intern Yr. - - - - - -
Mo. 1,500.00 - - - - 4,000.00
Hr. - - - - - -
City Council Yr. - - - - - -
Mo. 656.37 - - - - -
Hr. - - - - - -
50 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
51 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 2,022,133 (1,089,940) 13 Sewer Enterprise* - - 3,093,746 2,526,457 2,526,457 3,618,524 (1,092,067) 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 $ 13,131,707 $ 7,618,573 * Fund Balance amounts shown for Water and Sewer Enterprise Funds represent cash held by that fund. 52 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 $ 4,926,775 $ 2,647,235 Special Revenue Funds
14 Streets - Gas Tax 374,300 514,923 889,223 664,258 224,965 15 TDA Transportation Tax (843,648) 3,275 (840,373) 5,900 (846,273) 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 2,022,133 (1,855,907) 13 *Sewer Enterprise 3,847,303 2,526,457 6,373,760 3,618,524 2,755,236 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 $ 13,863,490 $ 9,342,730 * Fund Balance amounts shown for Water and Sewer Enterprise Funds represent cash held by that fund. 53 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 374,173 331,449 457,960 427,121
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 4,926,775
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) $ 46,752 City of Live Oak
General Fund 10
Budget Fiscal Year 2024-25
54 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
55 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 56 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 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
57 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 40,000
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 58 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 - -
Total Services/Supplies 165,328 106,800 129,975 126,800 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 $ 427,121 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 165,328 106,800 129,975 126,800
Capital Outlay - - - -
Transfers 1,294 - - -
Total $ 374,173 $ 331,449 $ 457,960 $ 427,121
59 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 Total Department Expenditures $ 270,146 $ 203,366 $ 230,090 $ 231,403 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
60 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 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
61 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
62 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
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
63 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 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
64 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 -
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
65 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 Total Department Expenditures $ 275,570 $ 178,064 $ 240,080 $ 302,968 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
66 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
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 5323 Communications 509 300 437 300
5325 Advertising 2,615 - - -
5333 Dues & Subscriptions 230 500 167 500
5335 Professional Development 232 - 766 -
5341 Professional Services 199,228 100,000 81,290 50,000 5343 Liability Insurance 10,165 - - -
5349 Fidelity Insurance 69 - 87 -
5353 Special Departmental Expense 1,253 1,000 1,033 1,000 Total Services and Supplies 239,973 117,100 113,006 67,100 Total Department Expenditures $ 269,495 $ 117,100 $ 113,228 $ 216,373 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
67 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 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
68 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 69 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
70 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
Chip Grinder
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
71 10 10 10 10 10
City of Live Oak 1035 1035 1035 1035 1035
General Fund 10
Departmental Expenditures 1035 - Recreation
Actual Adopted Actuals Preliminary
Expenditures Budget Thru 4-10-2023 Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 FY 2024-25 5003 Salaries Permanent 146,921 $ 124,557 $ 118,802 $ 124,557 $ 127,699 5005 Salaries Extra Help 79,125 65,240 54,670 65,604 54,217 5007 Overtime 2,385 - 1,667 2,000 2,000
5011 Car Allowance 2,015 1,950 1,650 1,950 900
5012 Bilingual Pay 2,030 1,515 1,680 1,515 1,650
5013 Social Security 13,594 7,722 10,387 7,722 7,918
5015 Medicare 3,179 1,806 2,429 1,806 1,852
5017 Unemployment Insurance 4,808 890 3,595 890 692
5019 Workers Compensation 5,050 12,804 5,050 12,804 7,536 5021 CalPERS City employer rate 13,089 12,106 10,557 12,106 13,601 5023 CalPERS Employee rate paid by City 3,178 2,918 2,577 2,918 3,256 5025 Health Insurance 58,424 72,244 48,775 72,244 70,970 5027 Dental Insurance 2,175 2,825 1,799 2,825 2,691
5029 Vision Insurance 518 565 424 565 572
5031 Life Insurance 309 340 252 340 342
Total Salaries & Benefits 336,800 307,482 264,314 309,846 295,896 5309 Safety Items - 85 100 100
5323 Communications 1,323 - 898 1,000 700
5335 Professional Development - 150 - - 150
5341 Professional Services 25 500 25 100 500
5343 Liability Insurance 6,393 - - - -
5349 Fidelity Insurance 46 - - - -
5351 Community Promotion 15,846 15,000 9,504 9,504 20,000 Holiday celebration ($8,000)
Live Oak Festival ($7,000)
5353 Special Dept Expense 728 1,500 613 613 1,500
535X Snack Bar - - - - 4,500
Youth Programs
5357 Basketball 4,895 4,000 4,630 5,000 4,000
5365 Swimming - 1,000 - 500 1,000
5367 Tennis 178 200 - 500 500
5369 Wrestling 2,982 3,000 2,982 3,000 3,000
5371 Youth Soccer 15,062 14,000 14,754 15,000 15,000
5380 Skating - 500 500 500
5366 Flag Football - 3,000 3,000 300
5399 Other Youth Programs 1,456 2,300 2,300 2,300
72 10 10 10 10 10
City of Live Oak 1035 1035 1035 1035 1035
General Fund 10
Departmental Expenditures 1035 - Recreation
Actual Adopted Actuals Preliminary
Expenditures Budget Thru 4-10-2023 Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 FY 2024-25 Adult Programs
5361 Football 395 - 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 33,886 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 $ 298,200 $ 331,463 $ 372,046 Expenditure Recap Actual Adopted Actuals Preliminary
Expenditures Budget Thru 4-10-2023 Projected Budget
Category FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24 FY 2024-25 Salaries & Benefits $ 336,800 $ 307,482 $ 264,314 $ 309,846 $ 295,896 Services & Supplies 49,387 52,650 33,886 41,617 60,150
Capital Outlay - - - - 36,000
Debt & Contingencies - - - - -
Transfers (20,000) (20,000) - (20,000) (20,000)
Total $ 366,187 $ 340,132 $ 298,200 $ 331,463 $ 372,046 73 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
74 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 75 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 7,000
5305 Chemicals 75,027 77,000 87,522 83,000
5307 Fuel 1,584 3,000 2,295 3,000
5309 Safety Items 1,098 1,000 1,094 800
5311 Repair & Maintenance 40,818 217,000 229,208 250,000 5312 Repair Distribution System 997 - 45 -
5313 Repair & Maint Buildings 384 - - 5,000
5315 Repair & Maint Vehicles 3,496 1,000 800 -
5317 Maint & Service Contracts 23,132 1,000 18,072 18,000 5319 Small Tools and Equip 1,710 1,000 1,208 3,500
5321 Rents & Leases 1,098 3,000 3,596 6,000
5323 Communications 5,670 8,000 9,276 4,200
5325 Advertising - - - -
Tree Trimming - - - -
5327 Postage 8,672 9,000 9,653 7,700
5329 Printing & Copying 4,576 5,000 5,980 4,700
5331 Travel, Lodging & Meals - - 51 -
5333 Dues & Subscriptions 1,865 3,000 1,980 1,000
5335 Professional Dev 1,143 1,000 1,538 6,000
5337 Licenses & Permits 16,838 13,000 19,342 20,000
5339 Utilities 293,717 306,000 286,145 255,000
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 21,000
5345 Property & Other Insur 26,435 76,000 53,485 23,400 5349 Fidelity Insurance 243 - 306 231
5353 Special Dept Expense - - (1,589) 500
Total Services/Supplies 666,619 893,000 889,330 834,031 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
76 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 - 66,700 12,649 133,400
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 - 66,700 12,649 -
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 40,330 333,400 70,142 333,400
5901 Interfund Transfer - - - -
5903 Legal Cost Transfer - 5,000 5,000 5,000
5905 Finance Cost Transfer - 18,000 18,000 18,000
5909 General Govt Transfer - 11,000 11,000 11,000
5911 Engineering Transfer - 3,200 3,200 3,200
Total Interfund Transfers - 37,200 37,200 37,200
TOTAL FUND EXPENDITURES $ 1,424,033 $ 2,099,200 $ 1,854,206 $ 2,022,133 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 666,619 893,000 889,330 834,031
Capital Outlay 40,330 333,400 70,142 333,400
Debt & Contingencies 37,519 43,600 21,420 43,600
Transfers - 37,200 37,200 37,200
Total $ 1,424,033 $ 2,099,200 $ 1,854,206 $ 2,022,133
77 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
78 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 325,979 250,000 168,812 450,000
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 19,649 250,000 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 4,800
5321 Rents & Leases 6,532 12,500 9,446 12,500
5323 Communications 12,851 8,104 18,622 8,104
5325 Advertising - 600 774 600
5327 Postage 8,037 7,500 8,836 7,500
5329 Printing & Copying 4,576 4,000 5,980 4,000
5333 Dues & Subscriptions (1,590) 2,000 5,121 2,000
5335 Professional Dev 1,499 2,000 1,050 60,000
5337 Licenses & Permits 28,188 30,000 25,264 30,000
5338 Utilities - Sewage Plant 237,929 165,000 127,721 165,000 5339 Utilities 49,101 45,000 192,968 45,000
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 85,558 86,000 172,508 160,000 5349 Fidelity Insurance 416 500 524 396
5353 Special Departmental Expense 103 500 (1,589) 500
5360 Sludge Removal 31,399 50,000 71,948 100,000
Move sludge to superfund site
5400 Bad Debt Expense - - - -
Total Services/Supplies 1,393,074 1,283,804 1,234,969 1,732,700 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 - - 4,542 250,000
Truck ($30,000)
Backhoe (Streets, Water, Sewer, Parks; $150,000 @ 25%)
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 50,939 310,000
79 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 - 125,000 125,000 125,000
Transfers to Fund 5900 - Capital Equipment
Purchase Reserve for Vacuum Truck ($125,000 /
year * 4 years)
5903 Legal Cost Transfer - 6,000 6,000 6,000
5905 Finance Cost Transfer - 28,200 28,200 28,200
5909 General Govt Transfer - 21,006 21,006 21,006
5911 Engineering Cost Transfer - 11,700 11,700 11,700
Total Interfund Transfers - 191,906 191,906 191,906
TOTAL FUND EXPENDITURES $ 2,509,778 $ 8,890,428 $ 2,740,816 $ 3,618,524 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 1,393,074 1,283,804 1,234,969 1,732,700 Capital Outlay 56,443 6,095,000 50,939 310,000
Debt & Contingencies 71,666 334,668 105,542 398,868
Transfers - 191,906 191,906 191,906
Total $ 2,509,778 $ 8,890,428 $ 2,740,816 $ 3,618,524
80 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 - - - -
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 81 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 5307 Fuel 3,085 3,000 2,782 3,000
5308 Signs 1,874 4,000 6,447 4,000
5309 Safety Items 3,166 2,450 3,295 2,450
5311 Repair & Maintenance 7,529 12,000 25,098 12,000
5315 Repair & Maint Vehicles 5,454 5,000 6,263 5,000
5319 Small Tools and Equip 935 3,000 3,063 1,000
5321 Rents & Leases 1,876 750 6,529 750
5323 Communications 1,682 1,900 3,435 1,884
5329 Printing & Copying 236 1,200 318 1,200
5333 Dues & Subscriptions 1,678 1,500 3,163 1,500
5335 Professional Dev. 91 500 2,542 500
5337 Licenses & Permits 1,425 1,500 1,348 1,500
5339 Utilities 14,345 9,000 19,157 6,000
5341 Professional Services 108,262 65,000 76,378 50,450 Total Services and Supplies 273,117 167,000 261,460 152,134 5704 Software - 100,000 - 30,000
5703 Vehicles & Heavy Equip - 207,000 15,106 92,500
Total Equipment & Projects - 307,000 15,106 122,500
82 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 $ 661,258 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 273,117 167,000 261,460 152,134
Capital Outlay - 307,000 15,106 122,500
Debt & Contingencies - - - -
Transfers - 16,401 - 16,401
Total $ 487,234 $ 719,193 $ 584,683 $ 661,258
83 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 $ - $ 1,500
* 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 - -
Total Services and Supplies 1,239 66,500 1,376 3,000
TOTAL FUND EXPENDITURES $ 1,239 $ 66,500 $ 1,376 $ 3,000 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 1,239 66,500 1,376 3,000
Capital Outlay - - - -
Debt & Contingencies - - - -
Transfers - - - -
Total $ 1,239 $ 66,500 $ 1,376 $ 3,000
84 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 1,600
Total Services and Supplies 2,971 3,500 2,454 4,600
5705 Capital Projects - 1,100,000 1,100,000 -
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 $ 5,900 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 2,971 3,500 2,454 4,600
Capital Outlay - 1,100,000 1,100,000 -
Debt & Contingencies - - - -
Transfers - 800 - 1,300
Total $ 2,971 $ 1,104,300 $ 1,102,454 $ 5,900
85 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 $ - $ - $ - $ -
86 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
87 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 $ - $ - $ - $ -
88 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
89 21 21 21 21
City of Live Oak 2100 2100 2100 2100
Fund 21
Department 2100 - CFD 92-1 Mello Roos
Actual Adopted Preliminary
Revenues Budget Projected Budget
Acct # Description FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25

REVENUES
4701 Mello Roos CFD 92-1 127,761 $ 129,739 $ 129,739 $ - 4301 Interfund Transfer - - - -
4169 Interest Earnings 1,278 - 800 -
TOTAL FUND REVENUES $ 129,039 $ 129,739 $ 130,539 $ -
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 $ 6,801 $ 7,500 $ 6,000 $ 5,000 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
5903 Legal Cost Transfer - 500 500 500
5905 Finance Cost Transfer - 1,000 1,000 1,000
5909 General Govt Transfer - 1,200 1,200 1,200
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
90 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
91 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
92 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
93 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
94 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
95 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
96 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
97 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 $ -
98 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 $ - $ - $ - $ -
99 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 $ - $ - $ - $ -
100
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 $ - $ - $ - $ -
101
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
102
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 $ - $ -
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 $ - $ -
103
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 - -
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 $ - $ -
104
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 $ - $ - $ - $ -
105
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 $ - $ - $ - $ -
106
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 $ - $ - $ - $ -
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 $ - $ - $ - $ -
107
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 $ - $ - $ - $ -
108
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 $ - $ -
5704 Software 40,546 90,000 83,921 -
5705 Capital Projects - 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
109
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)
110
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 $ - $ - $ - $ -
111
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 $ -
112
City of Live Oak
Report to City Council
Meeting Date: June 19, 2024
Title: Opportunity to Acquire OES Surplus Fire Engine
113
City of Live Oak
Report to City Council
Meeting Date: June 19, 2024
Title: Public Employee Recruitment: City Manager, Pursuant to California Government Code Section 54957(b)
114