Live Oak City Council
June 18, 2025

LIVE OAK CITY COUNCIL AGENDA – JUNE 18, 2025

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:
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▪ Join by Electronic Device:
https://us02web.zoom.us/j/81687456690
▪ Join by Phone:
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Webinar ID: 816 8745 6690
• 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 18, 2025
6:00 PM

MEETING LOCATION

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

MEMBERS OF THE COUNCIL

JERAMY CHAPDELAINE, MAYOR

AARON PAMMA, VICE MAYOR

ASHLEY HERNANDEZ, COUNCILMEMBER

NANCY SANTANA, COUNCILMEMBER

BOB WOTEN, COUNCILMEMBER

BEN MOODY,

CITY MANAGER

NICOLE ROSSER,

CITY ATTORNEY
1 LIVE OAK CITY COUNCIL AGENDA – JUNE 18, 2025

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/81687456690
▪ 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: 816 8745 6690
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 18, 2025

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 4, 2025, City Council Regular Meeting minutes. (Clarissa Menchaca, City Clerk)

2. Financial Status Report
Recommendation: Receive and File.
(James Ramsey, Finance Director)

3. 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)

BUSINESS ITEMS

4. Adoption of City Budget for Fiscal Year (FY) 2025-26 Recommendation: 1) Adopt resolution adopting the FY 2025-26 Annual Budget; and 2) Adopt resolution adopting the FY 2025-26 Appropriations (GANN) limit. (James Ramsey, Finance Director)

ITEMS REMOVED FROM THE CONSENT AGENDA FOR COUNCIL CONSIDERATION AND ACTION

UPDATES AND ANNOUNCEMENTS FROM THE CITY ATTORNEY AND CITY MANAGER

COUNCILMEMBER REPORTS / COMMENTS / REQUESTS

ADJOURNMENT
3 City of Live Oak
Report to City Council
Meeting Date: June 18, 2025
Title: City Council Meeting Minutes
Contact Information: Clarissa Menchaca, City Clerk
Recommendation: Approve the June 4, 2025, City Council Regular Meeting minutes.

Attachments:

Minutes
4 LIVE OAK CITY COUNCIL MINUTES – JUNE 4, 2025

CALL TO ORDER
Meeting called to order by Mayor Chapdelaine at Live Oak City Council Chambers, 9955 Live Oak Boulevard, Live Oak, CA at 6:03 pm.

ROLL CALL

Present: Councilmember Woten, Vice Mayor Pamma, and Mayor Chapdelaine

Absent: Councilmembers Santana and Hernandez
**Clerk’s Note: Councilmember Santana arrived at 6:06 pm.

PLEDGE OF ALLEGIANCE AND INVOCATION
Vice Mayor Pamma led the Pledge of Allegiance. Councilmember Woten delivered the invocation.

CORRECTIONS AND/OR CHANGES TO THE AGENDA BY CITY MANAGER ONLY Item 4 – Purchase of a New City Truck – This item was removed from the agenda in its entirety and will return at a future meeting.

PRESENTATIONS AND RECOGNITIONS
A. Award for Sutter County Sheriff’s Department
Mayor Chapdelaine presented the award to the Sutter County Sheriff's Department.

B. Proclamation Honoring the 2025 Live Oak Major Girls Little League TOC Champions Mayor Chapdelaine presented the proclamation.
**Clerk’s Note: Council recessed at 6:16 pm and reconvened at 6:23 pm.

PUBLIC COMMENT
The following member of the public addressed the Council: Rick Dais.

LIVE OAK

CITY COUNCIL

MINUTES
JUNE 4, 2025
6:00 PM

MEETING LOCATION

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

MEMBERS OF THE COUNCIL

JERAMY CHAPDELAINE, MAYOR

AARON PAMMA, VICE MAYOR

ASHLEY HERNANDEZ, COUNCILMEMBER

NANCY SANTANA, COUNCILMEMBER

BOB WOTEN, COUNCILMEMBER

KARY HAUCK,

INTERIM CITY MANAGER

NICOLE ROSSER,

CITY ATTORNEY
5 LIVE OAK CITY COUNCIL MINUTES – JUNE 4, 2025

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

MOTION: APPROVE THE CONSENT AGENDA, WITH THE EXCEPTION OF ITEM 4 WHICH WAS PULLED IN ITS ENTIRETY. (MOTION: PAMMA; SECOND: WOTEN)
VOTE: MOTION PASSED 4-0-1
AYES: COUNCILMEMBERS WOTEN, SANTANA, VICE MAYOR PAMMA, AND MAYOR CHAPDELAINE NOES: NONE
ABSENT: COUNCILMEMBER HERNANDEZ

1. City Council Meeting Minutes
Clarissa Menchaca, City Clerk
Council action: May 7, 2025, City Council Regular Meeting minutes approved.

2. City Council Meeting Minutes
Clarissa Menchaca, City Clerk
Council action: May 21, 2025, City Council Regular Meeting minutes approved.

3. City Council Meeting Minutes
Clarissa Menchaca, City Clerk
Council action: May 28, 2025, City Council Special Meeting minutes approved.

4. Purchase of a New City Truck
Luis Cibrian, Parks and Recreation Director
This item was removed from the agenda in its entirety and will return at a future meeting.

DISCUSSION ITEMS

5. Preliminary Budget – Fiscal Year 2025-26
James Ramsey, Finance Director
James Ramsey, Finance Director, provided a report for the Council.

Benjamin Moody, newly appointed City Manager, addressed questions from the Council.

Public Comment was opened and closed without any speakers.

Council action: Direction provided to staff.

6. Discussion on Establishing a Social Media Policy for City Council Members Kary Hauck, Interim City Manager
Kary Hauck, Interim City Manager, provided a report for the Council.

The following member of the public addressed the Council: Erica Jackson.

Council action: Direction provided to staff on the development of a Social Media Policy for City Council Members.
6 LIVE OAK CITY COUNCIL MINUTES – JUNE 4, 2025

ITEMS REMOVED FROM THE CONSENT AGENDA FOR COUNCIL CONSIDERATION AND ACTION There were no items removed from the Consent Agenda for Council consideration and action.

UPDATES AND ANNOUNCEMENTS FROM THE CITY ATTORNEY AND CITY MANAGER Kary Hauck, Interim City Manager, expressed her appreciation to city staff for their services.

COUNCILMEMBER COMMENTS
Councilmember Woten extended his gratitude to Kary and staff for their hard work and dedication.

Councilmember Woten touched on his attendance at the Regional Housing Authority Board of Commissioners meeting.

Councilmember Santana conveyed her appreciation to Kary for her service to the city and community.

Councilmember Santana inquired about the status of the grant funding for the sewer rate study. Councilmember Santana touched on the loss of Misti Wiggins and requested the meeting be closed in her memory.

Vice Mayor Pamma highlighted his attendance at a meeting with SACOG Executive Director James Corless as well as his attendance at the Feather River Air Quality Management District meeting. Vice Mayor Pamma announced exciting news that new commercial development will soon be coming to town off Highway 99.

Furthermore, Vice Mayor Pamma expressed his appreciation for Kary’s dedication and leadership in serving the city, and extended his gratitude for his continued support of staff and public safety.

Mayor Chapdelaine touched on his attendance at a meeting with SACOG Executive Director James Corless as well as at a SACOG Board of Directors meeting, Policy and Innovation subcommittee meeting, and Regional Housing Authority Board of Commissioners meeting. Mayor Chapdelaine thanked Kary for her dedication to moving things forward and acknowledged her accomplishments during her brief tenure with the city.

Additionally, Mayor Chapdelaine extended gratitude to staff for their collaborative efforts in providing a great level of service to the community. Lastly, Mayor Chapdelaine touched on Misti Wiggins’ inspiration to the community.

ADJOURNMENT
Mayor Chapdelaine adjourned the meeting in memory of Misti Wiggins at 7:32 pm.

Jeramy Chapdelaine, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
7 City of Live Oak
Report to City Council
Meeting Date: June 18, 2025
Title: Financial Status Report
Contact Information: James Ramsey, Finance Director
Background: Cash Position - The total cash position of the City, as of April 30, 2025 is $7,481,664. This is a drop of $273,559 from last month. It was noted that the system reflects a negative general fund cash balance of $45,445 due to the timing of payments received. There were sales tax and property tax payments received in June 2025. Also, transfer from ARPA fund of approximately $900,000 will be completed on June 30, 2025.

Revenues - The City has received approximately 74.3% of its budgeted (amended) revenues to date. The City has received the majority of its remaining tax revenues in June, including the 2nd installment of property taxes, VLF, and additional sales tax allocations. The General Fund overall is at 49%.

Expenditures - The City has expended approximately 67% of its budgeted (amended) expenditures to date. Significant expenditures paid in June include Fire and Police contracts for Quarter 3. Fire payments are trending approximately 5% higher than expected and Police are trending approximately 7% lower than expected.

See attached for the details.

Fiscal Impacts: None.

Recommendation: Receive and File.

Attachments:

May Financial Schedules
8 Cash Cash
Fund Number Fund Name Balance Fund Number Fund Name Balance 10 General Fund* $ (79,673)
2 Signage & Beautification 32,839 14 Streets - Gas Tax $ 332,470 5 Capital Improvement Projects (1,335,519) 15 TDA Transportation Tax 261,339 11 Developer Deposits 195,681 16 Traffic Safety 49,089
19 General designated reserve 27,245 17 COPS 587,480
43 Designated - General Plan Update 34,922 18 Sidewalk Improvement 19,177 44 Designated - Equipment Replacement 113,227 20 Street Lighting $ 99,849 45 Designated - Information Technology 113,044 26 Street Lighting CFD 2004-1 (73,296) 46 Designated - PERS Retirement 349,723 40 State Grants Fund (1,039,359) 47 Designated - Health Insurance 301,334 52 Drainage Connection Fees 670,664 48 Designated - OPEB 201,732 58 ARPA Funding 1,134,518
Total General Fund $ (45,445) Total Other Special Revenue Funds $ 2,041,931 21 CFD 92-1 Mello Roos 36,442 30 Parks AB1600 $ 580,716 22 Fire Assessment (8,634) 31 Community Ctr AB1600 383,059 23 Fire CFD 2004-1 (19,323) 32 Public Works AB 1600 132,611 24 Police CFD 2004-1 (49,032) 33 Gen Gov't AB1600 561,237 25 Animal Control CFD 2004-1 (1,099) 34 Police AB1600 179,098 27 Rec/Pool CFD 2004-1 (7,951) 35 Fire AB1600 74,981
28 Drainage CFD 2004-1 201,159 36 Roads/Signals AB1600 533,432 Total Special Assessments & CFD $ 151,562 39 Flood Control AB 1600 2,407 Total AB 1600 Fees $ 2,447,541
12 Water Enterprise $ (3,113,971)
13 Sewer Enterprise 3,093,808 84 HOME OOR & FTHB $ 6,826 50 Water Connection Fees 1,687,229 85 HOME 9274 (3,945) 51 Sewer Connection Fees 1,567,212 86 HOME 11532 (2,028) Total Enterprise Funds $ 3,234,278 87 HOME OORP 3,304
92 HOME Housing Grants 168,725
Total HOME Investment Partnerships $ 172,882
90 CDBG HR Program Income $ 224,926
67 CDBG Skate Park (430,713)
68 CDBG - 12011 Grant -
69 CDBG PI Waiver Water Main (246,000)
Total HOME Investment Partnerships $ (451,787)
CDBG

FUNDS AVAILABLE FOR IDENTIFIED OPERATIONS OF THE CITY FUNDS RESTRICTED FOR SPECIFIC PURPOSES

CITY OF LIVE OAK
Cash Balance
As of May 31, 2025
HOME Investment Partnerships
General Fund
Special Revenue Funds
Enterprise Funds
Special Assessments & Community Facilities Districts AB 1600 Fees (Developer Impact Fees) *No assurance provided on financial statements. Financial statements do not include a statement of cash flows. Substantially all disclosures required by accounting principles generally accepted in the United States not included. 9 Target 91.67%
Original Amended Year-toFund Budget Budget Date Remaining Y-T-D Number Fund FY 2025 FY 2025 FY 2025 Amounts as a %
10 General Fund $ 5,129,110 4,973,527 $ 2,550,530 $ 2,578,580 $ 49.73% 12 Water Enterprise 936,599 932,194 889,150 47,449 94.93% 13 Sewer Enterprise 2,522,122 2,526,457 2,396,079 126,043 95.00% 14 Streets - Gas Tax 508,468 514,923 433,078 75,390 85.17% 15 TDA Transportation Tax 3,275 3,275 4,899 (1,624) 149.59% 16 Traffic Safety 7,944 4,000 12,912 (4,968) 162.54%
17 COPS 209,000 209,000 800,512 (591,512) 383.02%
18 Sidewalk Improvement 500 500 359 141 71.80%
20 Street Lighting 55,664 55,578 34,961 20,703 62.81%
21 CFD 92-1 Mello Roos 120,555 - 64,171 56,384 53.23%
22 Fire Assessment 134,800 134,700 80,368 54,432 59.62% 23 Fire CFD 2004-1 139,322 137,521 79,759 59,563 57.25% 24 Police CFD 2004-1 386,610 380,608 216,141 170,469 55.91% 25 Animal Control CFD 2004-1 23,187 23,337 12,551 10,636 54.13% 26 Street Lighting CFD 2004-1 23,237 22,837 12,940 10,297 55.69% 27 Rec/Pool CFD 2004-1 177,831 175,504 98,653 79,178 55.48% 28 Drainage CFD 2004-1 25,537 24,977 16,540 8,997 64.77% 30 Parks AB1600 11,332 7,723 14,704 (3,372) 129.76%
31 Community Ctr AB1600 5,631 4,734 8,040 (2,409) 142.78% 32 Public Works AB 1600 2,303 1,630 3,240 (937) 140.69% 33 Gen Gov't AB1600 8,143 6,929 11,823 (3,680) 145.19%
34 Police AB1600 4,126 3,436 5,626 (1,500) 136.35%
35 Fire AB1600 6,733 5,249 6,750 (17) 100.25%
36 Roads/Signals AB1600 9,692 6,319 16,718 (7,026) 172.49% 39 Flood Control AB 1600 30 225 45 (15) 150.00%
50 Water Connection Fees 31,734 101,500 43,218 (11,484) 136.19% 51 Sewer Connection Fees 34,088 19,057 43,315 (9,227) 127.07% 52 Drainage Connection Fees 25,949 15,617 23,397 2,552 90.17% 58 ARPA Funding 18,000 19,000 22,906 (4,906) 127.26%
59 Capital Equipment Purchase Reserve - - - - 0.00%
90 CDBG HR Program Income 7,500 36,000 9,670 (2,170) 128.93% 92 HOME Housing Grants 2,200 - 6,919 (4,719) 314.50%
Total Revenues 10,346,357 $ 10,571,222 $ 7,919,974 $ 2,651,248 $ 74.92%

CITY OF LIVE OAK
Budget - to - Actual Revenues (FY 2024-2025)
As of May 31, 2025
*No assurance provided on financial statements. Financial statements do not include a statement of cash flows. Substantially all disclosures required by accounting principles generally accepted in the United States not included. 10 Target 91.67%
Original Amended Year-toFund Budget Budget Date Remaining Y-T-D Number Fund FY 2025 FY 2025 FY 2025 Amounts as a %
10 General Fund $ 5,363,112 4,906,775 $ 3,842,345 $ 456,337 $ 71.64% 12 Water Enterprise 2,091,720 2,022,133 1,517,674 69,587 72.56% 13 Sewer Enterprise 3,453,998 3,618,524 2,223,938 (164,526) 64.39% 14 Streets - Gas Tax 656,494 664,258 580,654 (7,764) 88.45% 15 TDA Transportation Tax 5,800 5,900 2,302 (100) 39.69% 16 Traffic Safety - - - - 0.00%
17 COPS 528,000 495,500 401,651 32,500 76.07%
18 Sidewalk Improvement - - - - 0.00%
20 Street Lighting 63,800 63,800 44,681 - 70.03%
21 CFD 92-1 Mello Roos 66,200 63,700 47,562 2,500 71.85% 22 Fire Assessment 154,400 154,400 112,500 - 72.86%
23 Fire CFD 2004-1 188,200 203,200 150,000 (15,000) 79.70% 24 Police CFD 2004-1 505,500 525,500 384,129 (20,000) 75.99% 25 Animal Control CFD 2004-1 25,500 25,500 18,750 - 73.53% 26 Street Lighting CFD 2004-1 28,000 28,000 24,671 - 88.11% 27 Rec/Pool CFD 2004-1 195,200 193,800 142,490 1,400 73.00% 28 Drainage CFD 2004-1 12,000 7,500 4,918 4,500 40.98%
30 Parks AB1600 94,000 94,000 9,300 - 9.89%
31 Community Ctr AB1600 - - - - 0.00%
32 Public Works AB 1600 - - - - 0.00%
33 Gen Gov't AB1600 - - - - 0.00%
34 Police AB1600 230,000 230,000 98,978 - 43.03%
35 Fire AB1600 345,500 60,000 348,383 285,500 100.83%
36 Roads/Signals AB1600 - - - - 0.00%
39 Flood Control AB 1600 - - - - 0.00%
50 Water Connection Fees - - - - 0.00%
51 Sewer Connection Fees - - - - 0.00%
52 Drainage Connection Fees - - - - 0.00%
58 ARPA Funding 1,148,200 850,000 104,712 298,200 9.12% 59 Capital Equipment Purchase Reserve (125,000) (125,000) - - 0.00% 90 CDBG HR Program Income - - - - 0.00%
92 HOME Housing Grants - - - - 0.00%
Total Expenditures 14,087,490 $ 15,030,624 $ 10,059,638 $ 943,134 $ 66.93%

CITY OF LIVE OAK
Budget - to - Actual Expenditures (FY 2024-2025)
As of May 31, 2025
*No assurance provided on financial statements. Financial statements do not include a statement of cash flows. Substantially all disclosures required by accounting principles generally accepted in the United States not included. 11 Target 91.67%
Original Amended Year-toBudget Budget Date Remaining Y-T-D Department FY 2025 FY 2025 FY 2025 Amounts as a %
City Council 120,419 $ 138,742 $ 124,847 $ 13,895 $ 10.01% Administrative services 407,121 391,302 445,449 (54,148) -13.84% Finance services 231,403 259,799 287,398 (27,599) -10.62% Legal 55,000 55,000 52,872 2,129 3.87%
Nondepartmental - 182,500 206,426 (23,926) -13.11%
Police services 1,710,900 1,700,625 638,497 1,062,128 62.46% Fire services 662,162 931,164 547,664 383,500 41.19%
Animal Services 42,000 42,000 6,271 35,729 85.07%
Building inspection 216,373 114,225 130,548 (16,323) -14.29% Community development 302,968 279,875 252,116 27,759 9.92% Economic development 19,000 6,994 5,881 1,113 15.91%
Engineering 26,500 26,500 42,031 (15,531) -58.61%
Park operations 510,347 504,795 479,447 25,348 5.02%
Pool Operations 94,103 51,386 65,973 (14,587) -28.39%
Recreation services 372,046 485,650 374,384 111,266 22.91% Facility maintenance 136,433 192,556 182,543 10,014 5.20% Total General Fund Expenditures 4,906,775 $ 5,363,112 $ 3,842,345 $ 1,520,768 $ 28.36%

CITY OF LIVE OAK
Budget - to - Actual General Fund Expenditures (FY 2024-2025) As of May 31, 2025
*No assurance provided on financial statements. Financial statements do not include a statement of cash flows. Substantially all disclosures required by accounting principles generally accepted in the United States not included. 12 City of Live Oak
Report to City Council
Meeting Date: June 18, 2025
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 as new projects for RMRA funding:
* Broadway/Larkin Road Rehabilitation - environmental, right-of-way and construction funds - Elm Street to Apricot
* Juniper Street Rehabilitation - environmental, right-of-way and construction fund - Terminus (west of SR99) to Larkin Road
The City has the following project as a continuation from the prior year for RMRA funding:
* Kola Street Reconstruction - environmental, right-of-way and construction funds - "N" Street to Larkin Road
The projected amount of funding provided by the State for FY 2025-26 is estimated to be $252,796, as determined by the California State Department of Transportation which is an increase of $6,362 from FY 2024-25.

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

Attachments:

Resolution
13 Resolution No.

RESOLUTION OF THE CITY OF LIVE OAK, STATE OF CALIFORNIA, ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2025-26 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 $252,796 in RMRA funding in Fiscal Year 2025-26 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
14 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 2025-26 Road Maintenance and Rehabilitation Account revenues:

Project Title: Broadway/Larkin Road Rehabilitation
Project Description: Preconstruction (environmental, right-of-way, PS&E) and construction funds for rehabilitation of Broadway/Larkin Road from Elm Street to Apricot Street, including replacement of accessible curb ramps and repair/replacement of damaged curb, gutter and sidewalk improvements.

Project Location: Broadway/Larkin Road from Elm Street to Apricot Street Estimated Project Schedule: Preconstruction start 7/2025 – Completion 12/2025. Construction starts 5/2026. Completion 12/2026.

Estimated Project Useful Life: 20 years.

Project Title: Juniper Street Rehabilitation
Project Description: Preconstruction (environmental, right-of-way, PS&E) and construction funds for rehabilitation of Juniper Street from terminus west of SR99 to Larkin Road, including new curb, gutter and sidewalk improvements, new accessible curb ramps, new parking improvements and drainage improvements.

Project Location: Juniper Street from terminus west of SR99 to Larkin Road Estimated Project Schedule: Preconstruction start 7/2025 – Completion 4/2026. Construction starts 7/2026. Completion 12/2026.

Estimated Project Useful Life: 20 years.

3. The following previously proposed and adopted projects may also utilize Fiscal Year 2025-26 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:
15 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 12/2026. Construction starts 5/2027. Completion 11/2027.

Estimated Project Useful Life: 40 years.

PASSED AND ADOPTED by the City Council of the City of Live Oak, State of California, this 18th day of June, 2025, by the following vote:

AYES:

NOES:

ABSENT:

NOT VOTING:

APPROVED:

Jeramy Chapdelaine, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
16 City of Live Oak
Report to City Council
Meeting Date: June 18, 2025
Title: Adoption of City Budget for Fiscal Year (FY) 2025-26 Contact Information: James Ramsey, Finance Director
Background: See staff report attached.

Fiscal Impacts: Establish budget for FY 2025-26.

Recommendation: 1) Adopt resolution adopting the FY 2025-26 Annual Budget; and 2) Adopt resolution adopting the FY 2025-26 Appropriations (GANN) limit.

Attachments:

Staff Report
FY 2026 Budget Schedules
Resolution - Budget
Gann Limit 2025-26
Resolution - GANN
17 DATE: June 18, 2025
TO: Mayor and Members of the City Council
FROM: James W Ramsey, CPA Finance Director (Contract)

COUNCIL AGENDA STAFF REPORT
SUBJECT: Preliminary Budget – FY 2025/26
RECOMMENDATION: Approve budget
FISCAL IMPACTS: Establish budget for FY 2025/26
Background
On behalf of the City’s management, attached you will find the revised Proposed Budget for Fiscal Year 2025-26. The Budget totals $15.9 million of which $10.2 million come 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.

As the City Council is well aware, there are challenges facing Live Oak as we look into the near future.

For instance, Live Oak is impacted by the following:
 Very low sales tax revenues –- The City lacks the high-volume sales tax generators other cities enjoy (car dealers, hotels, big box retailers). Likewise, we lack the large commercial office developments that contribute both property tax and new jobs to a local economy.  Enterprise fund viability -- The City’s Water Enterprise has operated since 2005 with no change in its water rate structure, until the upcoming fiscal year. This has caused growth in Water fund deficits exceeding $3.0 million in recent years. The Wastewater fund has maintained a fairly consistent ending balance; however, the infrastructure has deferred maintenance that it must begin to address.
 Dysfunctional Community Facility District (CFD) structure – As times and growth patterns change, the design of CFDs often require reassessment. This is an arduous task, but one that is warranted for the sake of equity and quality of service.  Public Safety Cost – The costs of Police and Fire services always run at or above 50% of a city’s total operating budget. Live Oak clearly benefits from strong, respectful working relationships with Sutter County -- Supervisors, County CAO, the Sheriff’s Office and the Sutter County Fire Department. New agreements for Police and Fire services are positive in content and in fully identifying future funding needs. The magnitude of the funding need is significant for this community. Every effort will need to be made to address this critical ongoing cost.

As with every challenge, the City Council will also want to focus on opportunities and solutions. Low tax revenues and a thorough assessment of expenses call for a focus on economic development. The Water fund deficit will be mitigated by a new rate structure over the course of several years. The City will also 18 focus more on as more aggressive grants campaign to begin addressing the infrastructure needs for both the water & sewer systems. Strategic planning and CFD evaluation require commitment, self-discipline and community engagement. Covering our future public safety needs will come from all of the above.

FY 2025/26 will not bring about resolution to all of the community’s challenges. However, there is opportunity in assembling the right team (starting with the new City Manager) and performing the right vision-based strategic planning. It is in this spirit that this preliminary budget is presented.

The most significant impacts to services, include the following:

Revenues:

General Fund
 General fund property tax revenue is expected to rise approximately 6%. This is a result of home purchase prices rising over the prior year.
 Sales taxes are expected to remain flat over the prior year.  Property tax in lieu of vehicle fees is expected to rise 13%, based on allocation estimates provided by the State.
 Intergovernmental revenues are expected to drop due to the one-time transfer from the COVID Grant utilizing during the FY 24-25 of $970 thousand.
 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).

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.  Streets and Roads has been adjusted due to staffing allocations aligning with actual activities, resulting in a decrease of expenditures. This has been offset by a slight increase in street sweeping activities and professional services.

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.

Expenditures
General Fund
 Salaries and benefits – Costs increased due to an overall increase in health care costs (averaging approximately 10 – 14% / year) and an increase in the PERS rate. The City has also reallocated salaries costs based on positions and job duties.
 Operating supplies and professional services remain fairly flat.  Fire – due to a new contract, we have budgeted a 18% increase in fire services ($200,000 impact).

We have based this on current results through the 3rd quarter. o These costs are augmented slightly by the fire assessments (Fund 22) and community facilities district assessment (Fund 23)
 Police – based on the current contract we have maintained the budget as flat as compared to FY 24-25 due to fewer patrol hours being utilized.
o We have also identified additional funds held in the COPS fund (Fund 17) and in the communicate facilities district (fund 24).
 Pool – we have added an additional $200,000 for the rehabilitation of the community pool.  No other significant changes were made to the budget for the General Fund. 19 Special Revenue Funds:
 We have increased the transfers made from the following funds to the General Fund to help augment the costs for Police and Fire services:
o Fund 17 – COPS Fund: increased from $400,000 to $525,000.  We have decreased the transfers made from the following funds to the General Fund as there is no remaining fund balance associated with these funds to draw from. The remaining transfer amounts are equivalent to what the City expects to collect, less any administrative charges. o Fund 22 – Fire Assessment: decreased from $150,000 to $130,000. o Fund 23 – CFD 2004-1 (Fire): decreased from $185,000 to $170,000. o Fund 24 – CFD 2004-1 (Police): decreased from $480,000 to $360,000.  Other changes that have been incorporated include:
o Fund 34 – AB 1600 Public Safety Impact Fees: 1 vehicle. o Fund 58 – ARPA: included the transfer of $960,000 to the General Fund to augment police services.

Enterprise Funds:
 The most significant change in the water fund is the increase in revenues due to the approval of the new water rates effective July 1, 2025. This will be used for usage periods beginning after July 1, 2025.
 Electricity costs for the water and wastewater fund continue to be large expenditures, expecting to increase to $365,000 for the water fund from $335,400 and $366,000 for the wastewater fund from $230,000.
 The wastewater treatment plant is expecting to have some major repairs over the next year totaling $450,000. We are also looking to fund the solar power project for $560,000 in order to reduce the electricity costs.

The City is primarily funded by tax revenues followed by charges for services for water and sewer services.

In there General Fund, the most significant revenue source is property taxes and vehicle license in lieu. 20 The most significant expenditures the City has is related to services and supplies @ 58%, followed by salaries and benefits of 26%.
21 This is also true in the General Fund where the most significant expenditures related to services and supplies @ 74%, followed by salaries and benefits of 29%. Of this amount, police accounts for 46% of the General Fund budget, and fire accounts for 23% of the General Fund budget. Police, Fire, and Parks and Recreation are offset by transfers in from the community facilities districts.

The General Fund has four (4) general departments, including administration (City Council, Administration, Finance, City Attorney, Economic Development, and nondepartments), Safety Services (Fire, Police, and Animal Control), Community Development (Community development, building & safety, engineering), and Parks & Recreation (Parks, Recreation, Pool, and Facility Maintenance).

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

Respectfully submitted,
22 Ben Moody, City Manager James Ramsey, Finance Director Prior to the July 1 start of each new fiscal year, management brings forth the preliminary budget to the City Council for input and consideration. The adoption of the annual budget is one of the key statutory responsibilities of the Mayor and City Council. Final adoption is scheduled for June 18th.

The preliminary budget as of June 4, 2025 in contained herein. The preliminary budget was first compiled by the Contract Finance Director, and staff met on May 15th, along with Vice Mayor Pamma to go over the details of the budget. The attached preliminary budget contains all of the budgeted funds of the City, including the General Fund, special revenue funds, and the Water and Sewer Enterprise Funds.

The preliminary budget was provided to the City Council on 5/21/2025. Updates to the budget were made including the following:
 $50,000 was added to the Administrative Department budget for a feasibility analysis relating to tax measures;
 $1,200 was added to the Administrative Department budget to add in annual membership to ICMA;
 $200,000 was shown in the Pool Department budget to reflect Pool Rehab (note, this is not an increase as the amount was included in the budget estimate summary, but was not shown in the department);
 $10,500 was added to the COPS Fund for subscription services for license plate readers;  $10,500 was added to the HOME Investment Partnerships Fund for monitoring services.

Key highlights from the last meeting include:

1. Account 10-4123 VLF Motor Vehicle In Lieu – Councilmember Hernandez inquired into why the City only received $150 during FY 23 for this account line item. This is due to the State not allocating an excess amount of vehicle license fees to the City. Periodically, the State has a revenue shortfall for vehicle license fee that impacts all jurisdictions.

2. Councilmember Pamma requested a breakdown of the cuts made during the management meeting on May 15th. This is in the first two (2) pages of the attachment.

I have also included the appropriations limit for review, which is required to have a posting period of 14 days or more prior to adoption.
23 Fiscal Year 2025-26

PROPOSED BUDGET
Elected Officials
Mayor Jeramy Chapdelaine
Vice-Mayor Aaron Pamma
Councilmember Ashley Hernandez
Councilmember Nancy Santana
Councilmember Bob Woten
Submitted by
City Manager Ben Moody
Finance Director (Consultant) James W Ramsey, CPA
Draft 06.18.2025 24
Budgeted Occupied Vacant
Administration: Elected/Appointed
City Manager 1 1 Council:

City Clerk 1 1 Mayor 1
Executive Assistant to City Manager 1
Management Analyst 1 1 Vice-Mayor 1
City Council Member 3
Finance:

Finance Director / Assistant City Manager 1 City Treasurer (Vacant) 1 Finance Services Supervisor 1 1
Management Analyst 1 1
Senior Administrative Assistant 2 2 1 Part Time and/or
Temporary Employees
Parks & Recreation: Parks & Recreation:

Parks & Recreation Director 1 1 Maintenance Worker 1
Management Anlayst 1 1 Recreation Leader I / II 32
Lead Park Maintenance Worker 1 1
Park Maintenance Worker - I / II / III 3 3 Aquatic Superviser 1 Head Lifeguard 2
Public Works & Utilities: Lifeguards 16
Public Works Director 1
Chief Plant Operator 1 1
Water & Wastewater Treatment Plant Operator -
I / II / III 3 3 Public Works
Lead Maintenance Worker 1 1 Maintenance Worker 1
Facility Maintenance Worker - I / II / III 3 3
Administrative Assistant-Treatment Plant 1 1
Principal Engineer 1
Associate Engineer 1
Planning & Building Inspection:

Chief Building Official 1
Building Inspector 1
City Planner 1
Associate Planner 1 1
Subtotal 23 23 9
Proposed Full-time Positions

POSITION ALLOCATION
FISCAL YEAR 2025-26
Draft 06.18.2025 25
Audited Audited Projected
Fund Fund Audited Ending
Balance Balance Balance Projected Projected Balance
Fund Number Fund Name FY 2022 FY 2023 FY 2024 Revenues Expenditures FY 2025 Governmental Funds
10 General Fund 3,122,701 3,960,294 2,310,265 5,239,723 2,013,586 (5,536,402) 14 Streets - Gas Tax 647,912 593,118 480,499 510,868 318,143 (673,224) 15 TDA Transportation Tax 254,043 254,258 258,742 3,275 256,217 (5,800) 16 Traffic Safety 21,747 17,775 36,176 7,944 - 44,120
18 Sidewalk Improvement 18,292 17,960 18,818 500 - 19,318 20 Street Lighting 96,357 87,966 109,570 55,664 101,434 (63,800) 21 CFD 92-1 Mello Roos 82,083 98,772 19,832 120,555 1,287 (139,100) 22 Fire Assessment 3,509 (17,318) 23,497 134,800 3,897 (154,400) 23 Fire CFD 2004-1 33,266 25,068 50,918 139,322 37,040 (153,200) 24 Police CFD 2004-1 62,759 7,289 118,957 386,610 67 (505,500) 25 Animal Control CFD 2004-1 3,657 3,402 5,099 23,187 2,786 (25,500) 26 Street Lighting CFD 2004-1 (53,462) (55,541) 23,237 (61,564) (28,000) (66,327) 27 Rec/Pool CFD 2004-1 34,977 42,380 35,887 177,831 18,518 (195,200) 28 Drainage CFD 2004-1 165,514 146,859 189,537 25,537 203,074 (12,000) 30 Parks AB1600 597,131 530,876 575,311 11,750 493,061 (94,000) 31 Community Ctr AB1600 364,518 342,223 375,019 5,750 - 380,769 32 Public Works AB 1600 125,482 110,046 129,372 2,450 - 131,822 33 Gen Gov't AB1600 533,561 503,859 549,414 8,400 - 557,814 34 Police AB1600 264,565 248,986 272,450 4,300 46,750 (230,000) 35 Fire AB1600 404,238 364,281 416,615 7,100 73,715 (350,000) 36 Roads/Signals AB1600 486,636 417,562 516,714 13,600 - 530,314 39 Flood Control AB 1600 2,295 2,081 2,362 50 - 2,412
52 Drainage Connection Fees 621,162 509,231 647,267 25,949 - 673,216 59 Capital Equipment Purchase Reserve - - - - 125,000 125,000 90 CDBG HR Program Income (380,569) (295,884) 7,500 (299,769) - (292,269) 92 HOME Housing Grants 3,951 3,947 4,082 2,200 - 6,282
Available balance based on cash balance
17 COPS* 635,738 610,220 765,438 797,500 1,034,938 (528,000) 58 ARPA Funding* 1,470,351 406,288 1,341,413 18,000 - (1,359,413) Enterprise Funds
12 Water Enterprise* (765,967) (1,450,942) 936,599 (2,334,606) (2,086,525) (3,484,532) 13 Sewer Enterprise* 3,093,746 3,847,303 3,100,585 2,619,600 2,578,846 (3,141,339) 50 Water Connection Fees* 1,585,400 968,002 1,634,237 37,000 - 1,671,237 51 Sewer Connection Fees* 1,461,449 1,255,158 1,514,850 39,000 - 1,553,850 14 14,157,888 12 ,394,673 11 ,806,987 ,385,801 9 (15,156,403) ,036,385 * Balances based on cash balances

CITY OF LIVE OAK

FUND BALANCE HISTORY & PROJECTED ENDING FUND BALANCE
FY 2024-25
Draft 06.18.2025 26
Audited
Fund Proposed Proposed Ending
Balance Budgeted Budgeted Balance
Fund Number Fund Name FY 2024 Revenues Expenditures FY 2026 Government Funds
10 General Fund 4,236,719 2,013,586 583,471 (5,666,834) 14 Streets - Gas Tax 534,756 318,143 213,165 (639,734)
15 TDA Transportation Tax 3,200 256,217 253,617 (5,800) 16 Traffic Safety 13,500 44,120 13,620 (44,000)
18 Sidewalk Improvement 500 19,318 - 19,818
20 Street Lighting 56,964 101,434 94,598 (63,800)
21 CFD 92-1 Mello Roos 105,200 1,287 3,337 (103,150)
22 Fire Assessment 134,800 3,897 4,297 (134,400)
23 Fire CFD 2004-1 139,322 37,040 3,162 (173,200)
24 Police CFD 2004-1 386,610 67 4,777 (381,900)
25 Animal Control CFD 2004-1 23,187 2,786 473 (25,500)
26 Street Lighting CFD 2004-1 23,237 (66,327) (28,000) (71,090) 27 Rec/Pool CFD 2004-1 177,831 18,518 1,149 (195,200)
28 Drainage CFD 2004-1 25,537 203,074 216,611 (12,000)
30 Parks AB1600 11,750 493,061 454,811 (50,000)
31 Community Ctr AB1600 5,750 380,769 - 386,519
32 Public Works AB 1600 2,450 131,822 - 134,272
33 Gen Gov't AB1600 8,500 557,814 - 566,314
34 Police AB1600 4,300 46,750 1,050 (50,000)
35 Fire AB1600 7,100 73,715 30,815 (50,000)
36 Roads/Signals AB1600 13,600 530,314 - 543,914
39 Flood Control AB 1600 75 2,412 - 2,487
52 Drainage Connection Fees 26,000 673,216 - 699,216
59 Capital Equipment Purchase Reserve - 125,000 - 125,000 90 CDBG HR Program Income - (292,269) - (292,269)
92 HOME Housing Grants - 6,282 - 6,282
Fund balance based on cash balance
17 COPS* 209,000 1,034,938 706,438 (537,500)
58 ARPA Funding* - - - -
Enterprise Funds
12 Water Enterprise* 1,398,400 (3,484,532) (3,185,578) (5,271,710) 13 Sewer Enterprise* 2,533,000 2,578,846 597,905 (4,513,941) 50 Water Connection Fees* 37,000 1,671,237 - 1,708,237
51 Sewer Connection Fees* 39,000 1,553,850 - 1,592,850
10 9,036,385 ,157,288 3 (15,860,537) ,333,136
* Balances based on cash balances

CITY OF LIVE OAK

BUDGETED FUND BALANCE
FISCAL YEAR 2025-26
Draft 06.18.2025 27
Amended Year-to Projected Proposed
Actuals Actuals Actuals Budget Date Amounts Budget
Fund FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2025 FY 2026 General Fund $ 3,779,462 4,343,145 $ 3,967,058 $ 5,129,110 $ 2,417,344 $ 5,239,723 $ 4,236,719 $ Water Enterprise 887,076 878,778 947,373 936,599 736,808 936,599 1,398,400 Sewer Enterprise 2,536,825 2,445,035 2,565,623 2,522,122 1,953,419 2,619,600 2,533,000 Streets - Gas Tax 472,975 413,954 527,175 508,468 388,598 510,868 534,756 TDA Transportation Tax 2,754 763 5,754 3,275 3,180 3,275 3,200 Traffic Safety 4,028 6,285 14,326 7,944 11,587 7,944 13,500 COPS 152,344 5,908 18,277 209,000 796,150 797,500 209,000 Sidewalk Improvement 349 39 417 500 233 500 500
Street Lighting 56,134 3,109 58,136 55,664 34,285 55,664 56,964 CFD 92-1 Mello Roos 129,039 4,665 129,119 120,555 63,845 120,555 105,200 Fire Assessment 130,895 2,173 134,846 134,800 80,242 134,800 134,800 Fire CFD 2004-1 133,587 339 142,259 139,322 79,582 139,322 139,322 Police CFD 2004-1 361,653 794 385,044 386,610 215,723 386,610 386,610 Animal Control CFD 2004-1 21,314 52 22,383 23,187 12,528 23,187 23,187 Street Lighting CFD 2004-1 22,673 46 22,966 23,237 12,940 23,237 23,237 Rec/Pool CFD 2004-1 166,208 455 175,992 177,831 98,469 177,831 177,831 Drainage CFD 2004-1 23,512 372 26,843 25,537 15,269 25,537 25,537 Parks AB1600 82,358 230,204 13,649 11,332 10,845 11,750 11,750 Community Ctr AB1600 22,775 57,055 8,319 5,631 5,531 5,750 5,750 Public Works AB 1600 15,668 42,046 3,138 2,303 2,373 2,450 2,450 Gen Gov't AB1600 30,378 74,538 12,660 8,143 8,149 8,400 8,500 Police AB1600 15,922 40,622 6,302 4,126 4,111 4,300 4,300 Fire AB1600 40,620 111,780 9,959 6,733 5,587 7,100 7,100 Roads/Signals AB1600 70,057 213,324 27,176 9,692 13,268 13,600 13,600 Flood Control AB 1600 218 5 52 30 29 50 75
Water Connection Fees 174,524 450,046 47,966 31,734 32,200 37,000 37,000 Sewer Connection Fees 214,058 484,714 47,608 34,088 33,091 39,000 39,000 Drainage Connection Fees 113,266 245,061 22,530 25,949 19,026 25,949 26,000 ARPA Funding 56,541 619,136 334,305 1,184,200 14,855 18,000 - Capital Equipment Purchase Reserve - - - - - - -
CDBG HR Program Income 23,501 152,983 10,397 7,500 7,712 7,500 - HOME Housing Grants 62,070 93,094 4,424 2,200 5,786 2,200 - Total Revenues $ 9,802,784 10,920,520 $ 9,692,076 $ 11,737,422 $ 7,082,765 $ 11,385,801 $ 10,157,288 $

CITY OF LIVE OAK

HISTORICAL & PROPOSED REVENUES BY FUND
FY 2025-26
Draft 06.18.2025 28
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Fund Type of Revenue FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 General Fund
Charges for services 46,245 $ 62,093 $ 78,793 $ 65,350 $ 65,350 $ 75,600 $ Franchise Fees 284,861 298,307 303,031 347,225 347,225 312,225 Intergovernmental 64,264 50,716 118,225 955,329 1,075,542 30,450 Licenses, Fees, & Permits 393,720 276,862 306,084 248,100 256,100 247,600 Other revenues 9,744 10,723 8,873 25,000 25,000 30,000
Taxes 2,550,497 2,912,440 2,986,759 3,215,206 3,197,606 3,240,944 Transfers 901,401 - - 157,400 157,400 157,400
Use of money and property 92,414 168,323 165,293 115,500 115,500 142,500 Water Fund
Water / Sewer Charges 799,209 915,239 947,373 936,599 936,599 1,398,400 Sewer Fund
Transfers - - - - 91,900 -
Use of money and property 8,559 42,052 70,442 35,000 35,000 38,000 Water / Sewer Charges 2,436,477 2,494,773 2,495,182 2,487,122 2,492,700 2,495,000 Streets - Gas Tax
Intergovernmental 412,749 465,726 510,986 508,468 508,468 532,256 Use of money and property 1,205 7,249 16,190 - 2,400 2,500 TDA Transportation Tax
Use of money and property 763 2,754 5,754 3,275 3,275 3,200 TDA Transportation Tax
Licenses, Fees, & Permits 6,254 2,754 13,674 7,444 7,444 13,000 Use of money and property 31 1,274 652 500 500 500
COPS
Intergovernmental 4,676 145,426 1,205 200,000 788,500 200,000 Use of money and property 1,232 6,918 17,072 9,000 9,000 9,000 Sidewalk Improvement
Use of money and property 39 349 417 500 500 500
Street Lighting
Intergovernmental 1,775 1,775 1,775 - - 1,000
Taxes 1,099 53,319 54,298 54,464 54,464 54,464
Use of money and property 235 1,040 2,063 1,200 1,200 1,500 CFD 92-1 Mello Roos
Taxes 4,448 127,761 126,914 120,355 120,355 105,000
Use of money and property 216 1,278 2,205 200 200 200
Fire Assessment
Taxes 2,173 130,728 134,084 134,650 134,650 134,650
Use of money and property - 167 762 150 150 150
Fire CFD 2004-1
Taxes 282 133,037 140,860 138,822 138,822 138,822
Use of money and property 57 551 1,399 500 500 500
Police CFD 2004-1
Taxes 766 360,789 382,005 385,610 385,610 385,610
Use of money and property 28 864 3,039 1,000 1,000 1,000 Animal Control CFD 2004-1 - -
Taxes 45 20,968 22,201 23,137 23,137 23,137
Use of money and property 8 347 182 50 50 50
Street Lighting CFD 2004-1 - -
Taxes 46 21,691 22,966 23,137 23,137 23,137
Use of money and property - 983 - 100 100 100
Rec/Pool CFD 2004-1 - -
Taxes 350 164,850 174,543 177,381 177,381 177,381
Use of money and property 105 1,358 1,449 450 450 450
Drainage CFD 2004-1 - -
Taxes 46 21,691 22,966 23,137 23,137 23,137
Use of money and property 326 1,821 3,877 2,400 2,400 2,400 Parks AB1600
Licenses, Fees, & Permits 229,205 75,222 378 3,582 4,000 4,000 Use of money and property 999 7,136 13,271 7,750 7,750 7,750 Community Ctr AB1600
Licenses, Fees, & Permits 56,346 18,501 - 881 1,000 1,000 Use of money and property 709 4,274 8,319 4,750 4,750 4,750 Gov't Serv PW AB1600
Licenses, Fees, & Permits 41,835 13,713 274 653 800 800 Use of money and property 211 1,955 2,864 1,650 1,650 1,650

CITY OF LIVE OAK

SUMMARY OF PROPOSED REVENUES BY TYPE
FY 2025-26
Draft 06.18.2025 29
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Fund Type of Revenue FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

CITY OF LIVE OAK

SUMMARY OF PROPOSED REVENUES BY TYPE
FY 2025-26
Gen Gov't AB1600 - -
Licenses, Fees, & Permits 73,487 24,003 482 1,143 1,400 1,500 Use of money and property 1,051 6,375 12,178 7,000 7,000 7,000 Police AB1600 - -
Licenses, Fees, & Permits 40,105 13,146 264 626 800 800 Use of money and property 516 2,776 6,038 3,500 3,500 3,500 Fire AB1600 - -
Licenses, Fees, & Permits 111,063 36,393 732 1,733 2,100 2,100 Use of money and property 717 4,227 9,227 5,000 5,000 5,000 Roads/Signals AB1600
Licenses, Fees, & Permits 212,546 64,932 16,038 3,092 7,000 7,000 Use of money and property 778 5,125 11,138 6,600 6,600 6,600 Flood Control AB1600
Use of money and property 5 218 52 30 50 75
Water Connection Fees - -
Licenses, Fees, & Permits 448,210 160,335 11,734 11,734 13,000 13,000 Use of money and property 1,836 14,189 36,232 20,000 24,000 24,000 Sewer Connection Fees - -
Licenses, Fees, & Permits 482,350 199,166 14,088 14,088 16,000 16,000 Use of money and property 2,364 14,892 33,520 20,000 23,000 23,000 Drainage Connection Fees
Licenses, Fees, & Permits 235,855 106,864 1,985 3,949 3,949 4,000 Use of money and property 9,206 6,402 20,545 22,000 22,000 22,000 ARPA Funding - -
Intergovernmental 619,136 40,546 301,765 1,166,200 - -
Use of money and property - 15,995 32,540 18,000 18,000 - CDBG HR Program Income
Use of money and property 152,983 23,501 10,397 7,500 7,500 - HOME Housing Grants
Use of money and property 93,094 62,070 4,424 2,200 2,200 - Grand Total - - - - - -
$ 9,802,788 10,920,522 $ 9,692,078 $ 11,737,422 $ 11,385,801 $ 10,157,288 $ Draft 06.18.2025 30
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Fund FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026
General Fund $ 4,817,425 4,545,840 $ 4,837,487 $ 5,453,328 $ 5,536,402 $ 5,666,834 $ Water Enterprise 1,932,582 1,766,549 2,564,660 2,091,720 2,086,525 3,185,578 Sewer Enterprise 3,655,640 3,275,213 3,815,731 3,453,998 3,141,339 4,513,941 Streets - Gas Tax 417,033 324,660 695,496 656,494 673,224 639,734 TDA Transportation Tax 2,971 30,541 2,582 5,800 5,800 5,800 Traffic Safety - - - - - 44,000
COPS 145,426 4,676 76,205 528,000 528,000 537,500
Sidewalk Improvement - - - - - -
Street Lighting 47,723 47,645 45,437 63,800 63,800 63,800 CFD 92-1 Mello Roos 145,396 9,311 192,199 66,200 139,100 103,150 Fire Assessment 109,800 - 115,000 154,400 154,400 134,400 Fire CFD 2004-1 125,000 2,794 125,000 188,200 153,200 173,200 Police CFD 2004-1 305,150 21,287 329,514 505,500 505,500 381,900 Animal Control CFD 2004-1 21,000 499 21,000 25,500 25,500 25,500 Street Lighting CFD 2004-1 24,753 23,833 28,990 28,000 28,000 28,000 Rec/Pool CFD 2004-1 173,207 14,863 175,616 195,200 195,200 195,200 Drainage CFD 2004-1 4,650 5,519 3,729 12,000 12,000 12,000 Parks AB1600 14,947 27,925 39,191 94,000 94,000 50,000
Community Ctr AB1600 - - - - - -
Public Works AB 1600 - - - - - -
Gen Gov't AB1600 - 700 - - - -
Police AB1600 - - - 230,000 230,000 50,000
Fire AB1600 - - - 345,500 350,000 50,000
Roads/Signals AB1600 - - - - - -
Flood Control AB 1600 - - - - - -
Water Connection Fees - - - - - -
Sewer Connection Fees - - - - - -
Drainage Connection Fees - - - - - -
ARPA Funding 40,546 619,136 301,765 1,148,200 1,359,413 - Capital Equipment Purchase Reserve - - - (125,000) (125,000) - CDBG HR Program Income - 308 - - - -
HOME Housing Grants - 257 21,000 - - -
$ 11,983,249 10,721,556 $ 13,390,602 $ 15,120,840 $ 15,156,403 $ 15,860,537 $

CITY OF LIVE OAK

HISTORICAL & PROPOSED EXPENDITURES BY FUND
FY 2025-26
Draft 06.18.2025 31
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Fund Type of Revenue FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 General Fund
Salaries & Benefits 1,155,934 1,290,687 1,558,235 $ 1,783,355 $ 1,770,173 $ 1,632,749 $ Services & Supplies 2,933,835 3,939,178 3,981,278 4,988,809 5,120,065 5,299,085 Capital outlay ######### 32,098.65 $ 55,717 114,000 79,000 200,000 Debt Service 177,590 157,968 158,257 93,164 93,164 -
Transfers in - (603,800) (916,000) (1,526,000) (1,526,000) (1,465,000) Water Enterprise
Capital outlay 20,854 40,330 73,678 333,400 333,400 850,000 Salaries & Benefits 570,941 679,563 1,092,094 790,420 784,225 955,220 Services & Supplies 633,872 666,618 843,123 854,700 855,700 1,271,158 Debt Service 79,249 77,519 75,742 76,000 76,000 72,000
Miscellaneous 424,432 468,551 480,024 - - -
Transfers out 37,201 - - 37,200 37,200 37,200
Sewer Enterprise
Debt Service 264,720 263,417 262,064 398,868 331,605 287,530 Miscellaneous 1,112,676 1,108,266 1,130,838 - - -
Salaries & Benefits 871,591 834,443 1,053,256 887,325 901,829 1,091,566 Services & Supplies 987,246 1,393,072 1,296,676 1,725,899 1,599,099 2,067,939 Transfers out 66,905 - - 191,906 66,906 191,906
Capital outlay (27,925) 56,443 72,897 250,000 241,900 875,000 Streets - Gas Tax
Capital outlay 25,779 - 121,756 122,500 122,500 50,000
Salaries & Benefits 164,399 230,202 318,564 378,150 380,800 382,093 Services & Supplies 118,083 186,831 255,176 139,443 153,523 191,240 Transfers out 16,400 - - 16,401 16,401 16,401
TDA Transportation Tax
Services & Supplies 10,587 2,971 2,582 4,500 4,500 4,500 Transfers out 800 - - 1,300 1,300 1,300
Traffic Safety
Transfers out - - - - - 44,000
COPS
Capital outlay 376 100,930 - 90,000 90,000 -
Services & Supplies 4,300 44,496 1,205 3,000 3,000 12,500 Transfers out - - 75,000 435,000 435,000 525,000
Street Lighting
Services & Supplies 47,645 47,723 45,437 55,000 55,000 55,000 Transfers out - - - 8,800 8,800 8,800
CFD 92-1 Mello Roos
Services & Supplies 6,612 91,396 92,199 7,500 80,400 70,350 Transfers out 2,699 54,000 100,000 58,700 58,700 32,800 Fire Assessment
Transfers out - 109,800 115,000 154,400 154,400 134,400 Fire CFD 2004-1
Transfers out 2,794 125,000 125,000 188,200 153,200 173,200 Police CFD 2004-1 - -
Services & Supplies 10,788 11,150 14,514 15,000 15,000 15,000 Transfers out 10,499 294,000 315,000 490,500 490,500 366,900 Animal Control CFD 2004-1
Transfers out 499 21,000 21,000 25,500 25,500 25,500

CITY OF LIVE OAK

SUMMARY OF PROPOSED EXPENDITURES BY TYPE
FY 2025-26
Draft 06.18.2025 32
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Fund Type of Revenue FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

CITY OF LIVE OAK

SUMMARY OF PROPOSED EXPENDITURES BY TYPE
FY 2025-26
Street Lighting CFD 2004-1
Services & Supplies 23,833 24,753 28,990 28,000 28,000 28,000 Transfers out - - - - - -
Rec/Pool CFD 2004-1
Services & Supplies 10,163 8,207 10,616 10,500 10,500 10,500 Transfers out 4,700 165,000 165,000 184,700 184,700 184,700 Drainage CFD 2004-1
Services & Supplies 5,214 4,650 3,729 10,700 10,700 10,700 Transfers out 305 - - 1,300 1,300 1,300
Parks AB1600
Capital outlay 27,925 14,947 39,191 94,000 94,000 50,000 Police AB1600
Capital outlay - - - 230,000 230,000 50,000
Fire AB1600
Capital outlay - - - 345,500 350,000 50,000
ARPA Funding
Capital outlay 8,136 40,546 248,547 - - -
Services & Supplies - - 53,218 298,200 298,200 -
Transfers out 611,000 - - 850,000 1,061,213 -
Capital Equipment Purchase Reserve
Transfers in - - - (125,000) (125,000) -
HOME Housing Grants
Other Expenditures 257 - 21,000 - - -
6,753,386 6,631,787
Draft 06.18.2025 33
Amended Projected Proposed
Dept. Actuals Actuals Actuals Budget Amounts Budget
# Department Name FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 1000 City Council 86,059 $ 89,223 $ 131,559 $ 153,090 $ 150,190 $ 85,530 $ 1005 Administration 385,862 374,173 443,396 392,427 441,651 477,466 1010 Finance Services 215,652 270,146 236,384 259,799 259,599 385,234 1060 City Attorney 55,617 45,114 55,466 55,000 55,000 65,000 1065 Economic Development 16,594 23,812 6,975 6,994 5,900 900 0000 Nondepartmental 24,573 (21,809) 156,860 182,499 200,793 227,700 1045 Fire Services* 804,526 755,787 683,983 931,164 930,164 1,019,500 1050 Police Services* 1,404,348 1,368,779 1,457,475 1,700,625 1,700,010 1,690,510 1055 Animal Control Services* 164,892 119,847 70,919 42,000 42,000 84,000 1015 Community Development 300,669 275,570 249,779 279,875 278,000 163,194 1020 Building & Safety 171,510 269,495 120,583 114,225 102,450 104,500 1025 Engineering 39,726 73,385 104,214 26,500 71,500 70,500 1030 Parks Operations* 407,528 540,138 452,951 504,795 503,895 523,093 1035 Recreation Services* 278,209 386,272 434,716 485,650 437,885 309,600 1040 Pool Operations* 122,289 141,285 87,486 123,308 155,483 320,607 1057 Community Center - - - - - -
1032 Facility Maintenance 67,786 106,208 144,741 195,377 201,883 139,500 Subtotals 4,545,840 4,817,425 4,837,487 5,453,328 5,536,403 5,666,834 Total General Fund Revenues 4,323,816 3,789,649 3,975,959 5,129,110 2,417,585 5,239,723 Revenues Over (Under) Expenditures $ (1,027,776) (222,024) $ (861,528) $ (324,218) $ (3,118,818) $ (427,111) $ *Net of transfers
City of Live Oak
General Fund 10
Budget Fiscal Year 2025-26
Draft 06.18.2025 34
Amended Proposed
Actuals Actuals Actuals Budget Budget
Department Expenditure Type FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 City Council
Salaries & Benefits 61,480 69,780 109,767 $ 135,090 $ 76,530 $ Services & Supplies 20,277 19,443 21,791 18,000 9,000
Administrative services
Salaries & Benefits 167,452 207,551 323,058 275,951 283,966 Services & Supplies 119,887 151,339 106,349 106,476 193,500 Finance services
Salaries & Benefits 64,141 84,353 111,417 95,779 202,684 Services & Supplies 145,111 185,793 124,967 164,020 182,550 City Attorney
Services & Supplies 53,115 45,114 55,466 55,000 65,000
Economic development
Services & Supplies 16,594 23,812 6,975 6,994 900
Nondepartmental
Salaries & Benefits 24,574 (21,808) 32,174 39,200 57,600 Services & Supplies - - 124,687 143,300 170,100
Fire services
Services & Supplies 633,864 893,886 828,654 1,120,000 1,319,500 Capital outlay 50,800 6,539 5,167 68,000 -
Debt Service 90,162 90,162 90,162 93,164 -
Transfers in - (234,800) (240,000) (350,000) (300,000)
Police services
Services & Supplies 1,363,249 1,662,779 1,847,475 2,615,625 2,619,510 Transfers in - (294,000) (390,000) (915,000) (929,000)
Animal Services
Services & Supplies 108,638 141,030 137,813 123,000 140,000 Transfers in - (75,000) (121,000) (81,000) (56,000)
Community development
Salaries & Benefits 197,451 120,987 105,722 151,125 116,344 Services & Supplies 89,921 154,583 144,057 128,750 46,850 Building & Safety
Salaries & Benefits 77,597 29,522 203 23,825 -
Services & Supplies 86,313 239,973 120,381 90,400 104,500 Engineering
Services & Supplies 37,773 73,385 104,214 26,500 70,500

BY TYPE

GENERAL GOVERNMENT

CITY OF LIVE OAK

ARY OF PROPOSED GENERAL FUND EXPEND
FY 2025-26

PUBLIC SAFETY

COMMUNITY DEVELOPMENT
Draft 06.18.2025 35
Amended Proposed
Actuals Actuals Actuals Budget Budget
Department Expenditure Type FY 2022 FY 2023 FY 2024 FY 2025 FY 2026

BY TYPE

CITY OF LIVE OAK

ARY OF PROPOSED GENERAL FUND EXPEND
FY 2025-26
Park operations
Salaries & Benefits 249,311 345,870 410,447 484,595 453,343 Services & Supplies 126,244 168,709 130,655 100,200 149,750 Transfers in - - (99,000) (80,000) (80,000)
Recreation services
Salaries & Benefits 229,946 336,800 365,911 400,800 268,075 Services & Supplies 35,464 49,472 54,143 68,850 61,525
Capital outlay 34,662 36,000 -
Transfers in - - (20,000) (20,000) (20,000)
Pool Operations
Salaries & Benefits 76,153 103,467 89,031 165,408 133,607 Services & Supplies 40,836 37,818 44,456 37,900 67,000
Capital outlay - - 200,000
Transfers in - - (46,000) (80,000) (80,000)
Facility maintenance
Salaries & Benefits 7,829 14,166 10,506 11,583 40,600
Services & Supplies 56,549 92,042 129,196 183,794 98,900

PARKS AND RECREATION
Draft 06.18.2025 36
City of Live Oak
General Fund 10
Revenues
Actual Actual Adopted Projected Proposed
Revenues Revenues Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2026

GENERAL FUND REVENUES
4101 Secured Property Taxes 650,261 $ 972,675 $ 1,047,592 $ 1,077,522 $ 1,114,134 $ 4103 Unsecured Property Taxes 32,172 39,339 46,497 55,925 56,508 4105 Property Tax Admin Fee (18,952) (23,578) (23,102) - (24,694) 4107 Homeowners Exemption 3,963 7,217 13,640 7,000 8,500 4111 Property Tax In Lieu Veh Fees 1,127,685 1,250,741 1,368,880 1,498,659 1,546,496 4113 General Sales and Use Tax 474,946 503,088 478,719 480,000 480,000 4115 Prop 172 Sales Tax 45,598 45,090 42,361 38,500 45,000 4120 Property Tax Other 48,504 57,981 8,787 - -
4137 Excise Tax 186,321 59,887 3,386 40,000 15,000
Total Taxes 2,550,498 2,912,440 2,986,760 3,197,606 3,240,944 4131 Business License 39,998 49,893 46,439 48,000 48,000 4132 Disabled Access 594 763 810 1,100 1,100
4134 Plan Check, Eng & Planning 24,795 16,000 25,184 - - 4135 Building Permit Fees 246,323 167,497 134,838 95,000 95,000 4136 Plan Review Fees Building 66,789 31,626 31,113 25,000 25,000 4139 SMIP Fees 57 1,864 546 1,000 1,000
4140 CA Bldg Standards Commission 47 417 (170) 250 500
4141 Plan Retention Fees 2,955 827 575 3,000 2,000
4143 Variance Use Permit Fees 11,809 7,974 66,750 82,750 65,000 4145 Code Enforcement Fees 353 - - - 10,000
Total Licenses, Fees, Permits 393,720 276,861 306,085 256,100 247,600 4147 PG&E Franchise Fee 112,479 122,133 93,860 125,000 105,000 4149 Cable TV Franchise Fee 60,611 58,700 54,788 60,000 45,000 4151 Recology Franchise 96,008 101,239 137,660 145,000 145,000 4152 Recology General Maint. 15,763 16,236 16,723 17,225 17,225 Total Franchise Fees 284,861 298,308 303,031 347,225 312,225 4119 Property Transfer Tax 34,287 25,855 18,057 20,000 10,000 4123 VLF Motor Vehicle In Lieu 10,962 150 11,938 11,000 11,000 4124 CRA Reimbursements 207 285 233 1,129 200
4125 State Mandated Cost Reimb - - - - -
4127 Vehicle Code Fines 1,363 1,251 929 1,000 1,000
4606 City Fines 2,100 2,600 2,200 6,200 8,000
4129 Fish and Game 138 585 392 - 250
4601 Grant Proceeds 10,000 12,466 78,187 66,000 -
4607 FEMA Grant COVID-19 - - - 970,213 -
4608 General Reimbursements 5,206 7,524 6,291 - -
Total Intergovernmental 64,263 50,716 118,227 1,075,542 30,450 4155 Copies 10 86 3 50 50
4157 Caltrans Reimbursement 1,467 1,467 1,467 1,500 1,500 4165 Administrative Fee 5,800 12,891 14,673 10,000 20,000 4201 Swimming Pool Fees 7,304 8,465 8,040 9,000 9,000
4203 Recreation Special Events 7,235 9,105 10,213 9,500 9,500 4204 Snack Bar - - - - -
4205 Swim Lessons/Fees 5,641 6,829 16,277 11,000 11,000 4207 Youth Basketball - 4,745 5,425 6,000 6,000
4209 Mens Basketball - 50 - - -
4211 Adult Aerobic Classes - - - 500 750
4212 Adult Soccer - - - - -
4213 Tennis Lessons 1,150 1,000 1,350 - -
4214 Youth Soccer 16,638 15,315 17,435 16,000 16,000
4216 Wrestling Program - 2,140 3,910 1,800 1,800
4219 Scholarship Program 1,000 - - - -
Total Charges for Services 46,245 62,093 78,793 65,350 75,600 Draft 06.18.2025 37
City of Live Oak
General Fund 10
Revenues
Actual Actual Adopted Projected Proposed
Revenues Revenues Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 4169 Interest Earnings 28,154 89,279 87,079 33,000 60,000 4161 Rents & Royalties 7,683 22,465 21,632 22,500 22,500 4162 Lease revenue 56,577 56,577 56,578 60,000 60,000
Total Use of Money & Property 92,414 168,321 165,289 115,500 142,500 4167 Miscellaneous Income 9,700 10,706 8,909 25,000 30,000 4171 Sale of Fixed Assets - - - - -
4173 Cash Over/Short 44 17 (36) - -
Total Other Revenues 9,744 10,723 8,873 25,000 30,000
4301 Interfund transfer 611,000 - - - -
4303 Legal Cost Transfer 39,699 - - 20,400 20,400
4305 Finance Cost Transfer 124,100 - - 69,200 69,200
4309 General Govt Cost Transfer 110,602 - - 51,800 51,800 4311 Engineering Cost Transfer 16,000 - - 16,000 16,000 Total Revenue Transfers 901,401 - - 157,400 157,400
TOTAL GENERAL FUND REVENUES 4,343,146 $ 3,779,462 $ 3,967,058 $ 5,239,723 $ 4,236,719 $ Draft 06.18.2025 38
FORMULA 10
City of Live Oak 1000
General Fund 10
Departmental Expenditures 1000 - City Council
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5001 Salaries Elected 14,002 $ 25,656 $ 34,652 $ 35,185 $ 35,185 $ 19,691 $ 5003 Salaries Permanent 583 - - - - -
5013 Social Security 586 1,080 1,427 1,872 1,872 1,221
5015 Medicare 137 253 334 438 438 286
5019 Workers Compensation 742 2,210 - - - -
5021 CalPERS City employer rate 13,403 (10,501) 2,094 3,220 3,220 - 5023 CalPERS Employee rate paid by City 280 392 504 252 252 - 5025 Health Insurance 28,876 47,505 66,424 89,035 89,035 53,126 5027 Dental Insurance 1,778 2,065 3,035 3,482 3,482 1,832 5029 Vision Insurance 455 498 616 759 759 374
5031 Life Insurance 637 621 680 846 846 -
Total Salaries & Benefits 61,480 69,780 109,767 135,090 135,090 76,530 5319 Small Tools and Equipment - 1,565 5,876 500 500 500 5323 Communications 8,877 6,433 8,955 9,000 9,000 8,000 iPad service: $24 * 5 * 12
City hall internet: $33 * 12
Council cell phone: $100 / month
5331 Travel, Lodging & Meals 1,289 392 - 2,500 2,500 -
5335 Professional Development 3,075 2,100 5,027 2,500 2,500 - 5341 Professional Services 3,032 3,358 1,909 3,500 600 500 5343 Liability Insurance 3,982 5,572 - - - -
5349 Fidelity Insurance 22 23 24 - - -
Total Services and Supplies 20,277 19,443 21,791 18,000 15,100 9,000 5903 Legal Cost Transfer 901 - - - - -
5905 Finance Cost Transfer 1,701 - - - - -
5909 General Government Transfer 1,700 - - - - -
Total Interfund Transfers 4,302 - - - - -
Total Department Expenditures 86,059 $ 89,223 $ 131,559 $ 153,090 $ 150,190 $ 85,530 $ Draft 06.18.2025 39
10 10 10 10 10
City of Live Oak 1005 1005 1005 1005 1005
General Fund 10
Departmental Expenditures 1005 - Administration
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5003 Salaries Permanent 107,677 $ 132,533 $ 242,146 $ 192,300 $ 192,300 $ 182,375 $ 5005 Part-Time Wages 2,031 3,427 3,372 2,500 2,500 2,500 5006 Outsource Personnel - - - - - -
5010 Technology Allowance 660 720 540 - - -
5011 Car Allowance 2,420 2,640 2,051 1,100 1,100 2,760
5012 Bilingual Pay 1,100 1,200 1,257 745 745 1,500
5013 Social Security 6,716 8,045 12,515 15,123 15,123 11,307 5015 Medicare 1,698 1,974 3,470 3,537 3,537 2,644
5017 Unemployment Insurance 548 465 620 800 800 -
5019 Workers Compensation 4,934 4,141 - 2,100 - -
5021 CalPERS City employer rate 8,791 10,870 10,280 11,600 11,600 18,035 5023 CalPERS Employee rate paid by City - - - - - 954
5025 Health Insurance 29,350 39,842 44,874 44,700 44,700 59,267 5027 Dental Insurance 1,069 1,242 1,448 1,065 1,065 2,037 5029 Vision Insurance 249 264 294 210 210 361
5031 Life Insurance 211 188 190 170 170 226
Total Salaries & Benefits 167,454 207,551 323,057 275,950 273,850 283,966 5301 Office Supplies 5,182 14,760 5,667 7,000 8,000 6,300 5303 Operating Supplies 929 2,154 1,073 1,000 1,000 1,000 Water cooler refills - average of $75 / month.
5309 Safety Items 218 193 273 250 250 300
5311 Repair & Maintenance 5,146 4,183 1,050 500 500 500 *Annual service and repairs and maintenace for CH Generator 5313 Repair & Maintenance - Buildings 699 44 - - - -
5317 Maintenance & Service Contract - 387 63 - - -
5319 Small Tools and Equipment - 152 2,355 500 500 500
5321 Rents & Leases (29,531) (9,273) (10,255) 2,000 2,000 4,800 Copier - $300 / month
Usage - $100 / month
5323 Communications 39,966 27,584 52,431 52,500 85,000 73,400 Agenda management - $34,500 / year
Website management - $11,500 / year
Blackboard connect fees - $6,000 / year
Encoder - $1,200 / year
Laserfiche - $16,050 / year
Zoom - $100 / month
Car Allowance - $160 / month
5325 Advertising 2,864 7,413 5,211 2,000 2,000 2,800
Planning commission positngs ~ $700 / quarter
5327 Postage 5,592 3,936 10,688 9,500 9,500 10,800
Postage machine lease - $1,525 / quarter
Postage machine ink - $1,166 / quarter
5329 Printing & Copying 301 594 688 600 600 600
5331 Travel, Lodging & Meals 976 3,429 5,448 5,000 5,000 - 5333 Dues & Subscriptions 15,748 16,826 15,912 15,000 15,000 16,200 Form 700 System - $3,300 / year
CalOPPS membership - $4,100 / year
CA Cities Membership - $5,800 / year
ICMA Membership - $1,200 / year
5335 Professional Development 9,070 7,006 5,640 1,500 1,500 2,500 City Clerks seminar - $550 / year
CalPERA Annual Conference - $1,175 / year
League of California Cities registration - $750 / person (assumes City Manager & City Clerk) City managers conference - $775 / year
Draft 06.18.2025 40
10 10 10 10 10
City of Live Oak 1005 1005 1005 1005 1005
General Fund 10
Departmental Expenditures 1005 - Administration
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5337 Licenses & Permits 886 790 3,660 1,100 1,100 1,100 City manager's engineering license stipend - $3,600
Adobe licenses - 15 @ $57 each
County permits for capital projects - variable (historically between $20 - $60 / permit), assuming 4 permits 5341 Professional Services 43,921 28,817 5,120 5,200 35,000 22,000 Grant writing - $5,000 (General Fund portion)
Website development - $4,000 (General Fund portion)
Total Comm - support @ $2,241 / year
HR Consulting - 75% @ $1,500 / month
5343 Liability Insurance 7,382 10,259 - - - -
5345 Property & Equip Insurance 8,399 7,039 1,626 1,626 - - 5351 Community Function/Promotion 191 30 (300) 1,000 500 500 Snacks for community events
5353 Special Departmental Expense 1,950 25,018 - 200 350 50,200 Feasability study
5501 Principal 13,284 13,284 13,284 13,284 13,284 13,284 5503 Interest 20,840 20,840 20,840 20,840 20,840 20,840 5703 Equipment 60,001 - - 10,000 - -
*Granicus Encoder
Total Services/Supplies 214,014 185,465 140,474 150,600 201,924 227,624 5901 Interfund Transfer - - - - - -
5903 Legal Cost Transfer 1,400 - - - - -
5905 Finance Cost Transfer 2,999 1,294 - - - -
Total Interfund Transfers 4,399 1,294 - - - -
Total Department Expenditures 385,867 $ 394,310 $ 463,531 $ 426,550 $ 475,774 $ 511,590 $ Draft 06.18.2025 41
10 10 10 10 10
City of Live Oak 1010 1010 1010 1010 1010
General Fund 10
Departmental Expenditures 1010 - Finance
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5003 Salaries Permanent 8,835 $ 15,032 $ 44,229 $ 47,000 $ 47,000 $ 85,366 $ 5005 Salaries Extra Help - - - - - -
5011 Car Allowance 28 30 196 300 300 330
5012 Bi-lingual Pay 138 150 1,027 1,035 1,035 1,650
5013 Social Security 602 893 2,689 3,075 3,075 5,293
5015 Medicare 141 209 629 725 725 1,238
5017 Unemployment Insurance 43 37 484 275 275 -
5019 Workers Compensation 853 955 - 200 - -
5020 CalPERS Unfunded Liability 48,624 56,301 53,027 32,775 32,775 78,750 5021 CalPERS City employer rate 1,384 1,844 4,025 4,600 4,600 7,765 5023 CalPERS Employee rate paid by City 730 1,148 890 925 925 954 5025 Health Insurance 2,526 7,420 3,663 4,200 4,200 20,115 5027 Dental Insurance 181 277 373 446 446 924
5029 Vision Insurance 34 35 74 98 98 116
5031 Life Insurance 24 22 111 125 125 183
Total Salaries & Benefits 64,141 84,353 111,417 95,779 95,579 202,684 5301 Office Supplies 1,275 890 732 1,000 1,000 1,000
Warrant stock, purchase order books
5317 Maintenance & Service Contracts 10,582 19,078 3,268 12,020 12,020 13,000 Tyler Incode (financial & billing system) - $13,000 / year 5319 Small Tools and Equipment 15 - - - - 750
Container rent 50% of $125 / month
5323 Communications 418 443 720 1,000 1,000 1,300
City hall internet: $33 / month
Cell phone allowance - $25 per pay-period
5325 Advertising - - - - - -
5329 Printing & Copying 339 1,381 405 1,000 1,000 1,000 Envelopes
5333 Dues & Subscriptions 920 920 920 1,000 1,000 500
ACFR GFOA review
5335 Professional Development 694 596 - - - -
5341 Professional Services 121,396 134,380 103,731 120,000 120,000 149,000 Accounting services - $277,830 * 75% @ 50% distribution Annual financial statement & single audit - $45,000
Property & sales tax analysis
5343 Liability Insurance 1,422 1,974 - - - -
5349 Fidelity Insurance 55 58 61 - - -
5353 Special Departmental Expense 7,995 26,073 15,130 28,000 28,000 16,000 OPEB valuation - $3,000 / year (addt'l $8,750 every other year) Banking fees - average of $1,300 / month
Total Services and Supplies 145,111 185,793 124,967 164,020 164,020 182,550 5903 Legal Cost Transfer 1,800 - - - - -
5909 General Government Transfer 4,600 - - - - -
Total Interfund Transfers 6,400 - - - - -
Total Department Expenditures 215,652 $ 270,146 $ 236,384 $ 259,799 $ 259,599 $ 385,234 $ Draft 06.18.2025 42
10 10 10 10 10
City of Live Oak 1060 1060 1060 1060 1060
General Fund 10
Departmental Expenditures 1060 - Attorney
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5341 Professional Services 53,115 $ 45,114 $ 55,466 $ 55,000 $ 55,000 $ 65,000 $ Legal services - $4,000 / month
Legal services - 25% overage
Total Services and Supplies 53,115 45,114 55,466 55,000 55,000 65,000 5905 Finance Cost Transfer 1,201 - - - - -
5909 General Government Transfer 1,301 - - - - -
Total Interfund Transfers 2,502 - - - - -
Total Department Expenditures 55,617 $ 45,114 $ 55,466 $ 55,000 $ 55,000 $ 65,000 $ Draft 06.18.2025 43
10 10 10 10 10
City of Live Oak 1065 1065 1065 1065 1065
General Fund 10
Department Expenditures 1065 - Econ. Development
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5337 Licenses & Permits 783 $ 881 $ 881 $ 900 $ 900 $ 900 $ County permits - variable fees
5341 Professional Services 5,000 15,000 5,000 5,000 5,000 - 5345 Property & Equip Insurance 10,812 7,931 1,094 1,094 - - 5353 Special Dept Expense - - - - - -
Total Services and Supplies 16,594 23,812 6,975 6,994 5,900 900 Total Department Expenditures 16,594 $ 23,812 $ 6,975 $ 6,994 $ 5,900 $ 900 $ Draft 06.18.2025 44
10 10 10 10 10
City of Live Oak 1032 1032 1032 1032 1032
General Fund 10
Department Expenditures 0000 - Nondepartmental
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5003 Salaries Permanent 24,574 $ (21,808) $ (15,355) $ - $ - $ - $ 5019 Workers Compensation - - 47,529 39,200 52,268 57,600 30% of $192,000
Total Salaries & Benefits 24,574 (21,808) 32,174 39,200 52,268 57,600 5323 Communications - - - - - 6,600
Answering services - $550 / month
5331 Travel, Lodging & Meals - - - - - 500
Holiday dinner
5341 Professional Services - - 21,084 12,775 18,000 18,000 IT Sevices - $1,500 / month
5343 Liability Insurance - - 59,818 82,475 82,475 90,000 40% of $232,000
5345 Property & Equip Insurance - - 43,785 48,050 48,050 55,000 20% of $275,000
Total Services and Supplies - - 124,687 143,300 148,525 170,100 Total Department Expenditures 24,574 $ (21,808) $ 156,861 $ 182,500 $ 200,793 $ 227,700 $ Draft 06.18.2025 45
10 10 10 10 10
City of Live Oak 1045 1045 1045 1045 1045
General Fund 10
Departmental Expenditures 1045 - Fire
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5313 Repair & Maint Buildings 7,669 $ 3,452 $ 2,190 $ 3,000 $ 3,000 $ 3,000 $ Various repairs
5337 Licenses & Permits 1,727 963 915 2,000 1,000 1,000 County permit - $400
Generator - Feather River AQMD - $500
5339 Utilities 13,953 14,686 15,038 14,000 14,000 15,500 PG&E - Fir Street @ ~ $575 / month
PG&E - O Street @ ~ $710 / month
5341 Professional Services 607,084 872,845 809,897 1,100,000 1,100,000 1,300,000 County services
5345 Property & Equip Insurance 3,431 1,940 614 1,000 - - Total Services and Supplies 633,864 893,886 828,654 1,120,000 1,118,000 1,319,500 5501 Principal 78,359 81,156 84,054 87,054 87,054 -
5503 Interest 11,803 9,006 6,109 6,110 6,110 -
Total Debt & Contingency 90,162 90,162 90,162 93,164 93,164 - 5703 Equipment 50,800 6,539 5,167 68,000 69,000 -
Total Capital Outlay 50,800 6,539 5,167 68,000 69,000 - 5903 Legal Cost Transfer 3,999 - - - - -
5905 Finance Cost Transfer 12,700 - - - - -
5909 General Govt Transfer 13,001 - - - - -
5913 Public Safety Contra - Transfer - (234,800) (240,000) (350,000) (350,000) (300,000) Fire Assessments ($130,000)
CFD 2004-1 Fire ($170,000)
Total Interfund Transfers 29,700 (234,800) (240,000) (350,000) (350,000) (300,000) Total Department Expenditures 804,526 $ 755,787 $ 683,983 $ 931,164 $ 930,164 $ 1,019,500 $ Draft 06.18.2025 46
10 10 10 10 10
City of Live Oak 1050 1050 1050 1050 1050
General Fund 10
Departmental Expenditures 1050 - Police
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5313 Repair & Maint Buildings 3,411 $ 2,000 $ 1,950 $ 2,000 $ 2,000 $ 2,000 $ Substation cleaning services - $150 / month
5323 Communications 5,360 5,395 5,444 5,000 5,000 5,500 11 lines @ $41 / month
5337 Licenses & Permits 487 487 503 510 510 510
Generator permit fees
5339 Utilities 6,677 7,874 8,645 6,500 6,500 10,500
PG&E - substation ~ $875 / month
5341 Professional Services 1,342,563 1,640,247 1,829,282 2,600,000 2,600,000 2,600,000 County services
Veterinary services - average of $500 / month
5345 Property & Equip Insurance 3,431 1,940 614 615 - - 5353 Special Dept Expense 1,320 4,836 1,038 1,000 1,000 1,000 Total Services and Supplies 1,363,249 1,662,779 1,847,475 2,615,625 2,615,010 2,619,510 5903 Legal Cost Transfer 5,999 - - - - -
5905 Finance Cost Transfer 17,100 - - - - -
5909 General Gov't Transfer 18,000 - - - - -
5913 Public Safety Contra Expense - (294,000) (390,000) (915,000) (915,000) (929,000) CFD 2004-1 Police ($360,000)
COPS Funding ($525,000)
Traffic Safety ($44,000)
Total Interfund Transfers 41,099 (294,000) (390,000) (915,000) (915,000) (929,000) Total Department Expenditures 1,404,348 $ 1,368,779 $ 1,457,475 $ 1,700,625 $ 1,700,010 $ 1,690,510 $ Draft 06.18.2025 47
10 10 10 10 10
City of Live Oak 1055 1055 1055 1055 1055
General Fund 10
Departmental Expenditures 1055 - Animal Services
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5341 Professional Services 108,638 $ 141,030 $ 137,813 $ 123,000 $ 123,000 $ 140,000 $ 9% of total Sutter Animal Services Authority budget
5353 Special Dept Expense - - - - - -
Total Services/Supplies 108,638 141,030 137,813 123,000 123,000 140,000 5501 Principal 52,882 52,882 52,883 - - -
5503 Interest Expense 422 935 1,223 - - -
Total Debt & Contingency 53,304 53,817 54,106 - - -
5903 Legal Cost Transfer 549 - - - - -
5905 Finance Cost Transfer 1,100 - - - - -
5909 General Gov't Transfer 1,300 - - - - -
5913 Public Safety Contra Expense - (75,000) (121,000) (81,000) (81,000) (56,000) CFD 1992-1 ($31,000)
CFD 2004-1 Animal ($25,000)
Total Interfund Transfers 2,949 (75,000) (121,000) (81,000) (81,000) (56,000) Total Department Expenditures 164,892 $ 119,847 $ 70,919 $ 42,000 $ 42,000 $ 84,000 $ Draft 06.18.2025 48
10 10 10 10 10
City of Live Oak 1015 1015 1015 1015 1015
General Fund 10
Department Expenditures 1015 - Community Development
- - - Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5003 Salaries Permanent 137,664 $ 82,131 $ 79,232 $ 103,075 $ 103,075 $ 84,925 $ 5010 Technology Allowance 248 270 203 - - -
5011 Car Allowance 908 990 769 225 225 300
5012 Bi-lingual Pay 981 450 471 350 350 -
5013 Social Security 8,709 4,899 3,984 4,175 4,175 5,265 5015 Medicare 2,084 1,180 1,136 3,575 3,575 1,231
5017 Unemployment Insurance 760 167 120 1,225 1,225 -
5019 Workers Compensation 5,057 5,659 - 1,875 - -
5021 CalPERS City employer rate 14,825 6,955 4,187 9,575 9,575 6,760 5023 CalPERS Employee rate paid by City 5,501 2,413 890 950 950 - 5025 Health Insurance 19,280 15,100 13,964 24,950 24,950 17,138 5027 Dental Insurance 953 563 586 775 775 465
5029 Vision Insurance 219 126 114 150 150 94
5031 Life Insurance 263 84 66 225 225 166
Total Salaries & Benefits 197,451 120,987 105,722 151,125 149,250 116,344 5317 Maint & Service Contracts 2,625 1,486 1,666 500 500 1,700 Annual Grant Management System - $1,700
5319 Small Tools and Equipment - 228 59 250 250 250
5323 Communications 765 582 807 1,500 1,500 2,000
Internet @ 33 / month
Cell phone allowance @ $100 / month
5325 Advertising 1,097 1,181 2,272 - - -
5329 Printing & Copying 1,005 1,082 1,031 1,000 1,000 1,000 Copies from copier - $85 / month
5333 Dues & Subscriptions - - - - - -
5335 Professional Development - - - 500 500 500
*American Planning Association - National Planning Conference ($350) 5341 Professional Services 77,399 140,463 138,010 125,000 125,000 41,400 Planning commission meeting - 7 @ $25 / meeting @ 8 meetings General planning services - $40,000 / year
5343 Liability Insurance 6,757 9,354 - - - -
5349 Fidelity Insurance 88 92 97 - - -
5353 Special Dept Expense 185 115 115 - - -
Total Services and Supplies 89,921 154,583 144,057 128,750 128,750 46,850 5903 Legal Cost Transfer 2,400 - - - - -
5905 Finance Cost Transfer 5,098 - - - - -
5909 General Government Transfer 5,799 - - - - -
Total Interfund Transfers 13,297 - - - - -
Total Department Expenditures 300,669 $ 275,570 $ 249,779 $ 279,875 $ 278,000 $ 163,194 $ Draft 06.18.2025 49
10 10 10 10 10
City of Live Oak 1020 1020 1020 1020 1020
General Fund 10
Departmental Expenditures 1020 - Building & Safety
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5003 Salaries Permanent 38,272 $ 16,377 $ - $ 14,400 $ 14,400 $ - $ 5005 Salaries Extra Help 12,846 - - - - -
5011 Car Allowance - - - - - -
5012 Bilingual Pay 306 - - - - -
5013 Social Security 3,281 1,003 - 900 900 -
5015 Medicare 767 235 - 225 225 -
5017 Unemployment Insurance 304 - - - - -
5019 Workers Compensation 7,295 8,164 - 625 - -
5021 CalPERS City employer rate 6,024 1,475 - 1,150 1,150 - 5023 CalPERS Employee rate paid by City 2,569 841 - - - - 5025 Health Insurance 5,523 1,394 203 6,225 6,225 -
5027 Dental Insurance 254 25 - 225 225 -
5029 Vision Insurance 56 (2) - 50 50 -
5031 Life Insurance 99 9 - 25 25 -
Total Salaries & Benefits 77,597 29,522 203 23,825 23,200 - 5303 Operating Supplies 635 1,828 743 1,500 750 1,500
New code change materials (every 3 years)
5307 Fuel 348 239 607 1,000 1,000 500
Allocated fuel charges - approx. $50 / month
5309 Safety Items 49 - 220 1,000 500 500
Boots, safety kit
5315 Repair & Maintenance Vehicles 59 96 86 500 500 500 Oil change, wash/detail
5317 Maint & Service Contracts 1,611 23,509 7,230 25,000 15,000 15,000 Tyler Incode - Permits module - $15,000 / year
5319 Small Tools and Equipment 136 - - - - -
5323 Communications 719 509 430 300 400 400
Internet @ $33 / month
5325 Advertising 280 2,615 - - - -
5331 Travel, Lodging & Meals - - - - - -
5333 Dues & Subscriptions 760 230 139 100 100 100
Adobe license
5335 Professional Development 993 232 1,462 - - -
5341 Professional Services 72,630 199,228 108,359 60,000 60,000 85,000 Building permit tech - average of $8,000K / month
5342 Code Enforcement Expense - - - - - -
5343 Liability Insurance 7,376 10,165 - - - -
5347 Vehicle Insurance - - - - - -
5349 Fidelity Insurance 66 69 73 - - -
5353 Special Departmental Expense 651 1,253 1,031 1,000 1,000 1,000 Copies from copier - $85 / month
5703 Vehicle - - - - - -
Total Services and Supplies 86,313 239,973 120,381 90,400 79,250 104,500 5903 Legal Cost Transfer 1,399 - - - - -
5905 Finance Cost Transfer 2,901 - - - - -
5909 General Government Transfer 3,300 - - - - -
Total Interfund Transfers 7,600 - - - - -
Total Department Expenditures 171,510 $ 269,495 $ 120,583 $ 114,225 $ 102,450 $ 104,500 $ Draft 06.18.2025 50
10 10 10 10 10
City of Live Oak 1025 1025 1025 1025 1025
General Fund 10
Departmental Expenditures 1025 - Engineering
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5311 Repairs & Maintenance 3,923 $ 3,923 $ 3,923 $ - $ - $ - $ 5323 Communications 476 398 430 500 500 500
Internet @ 33 / month
5340 Professional Srvc-Fee Related - - - - - -
5341 Professional Services 32,454 68,068 98,829 25,000 70,000 70,000 City Engineer services approximately $6K / month
5353 Special Dept Expense 920 997 1,031 1,000 1,000 -
Total Services and Supplies 37,773 73,385 104,214 26,500 71,500 70,500 5903 Legal Cost Transfer 299 - - - - -
5905 Finance Cost Transfer 803 - - - - -
5909 General Government Transfer 851 - - - - -
Total Interfund Transfers 1,953 - - - - -
Total Department Expenditures 39,726 $ 73,385 $ 104,214 $ 26,500 $ 71,500 $ 70,500 $ Draft 06.18.2025 51
10 10 10 10 10
City of Live Oak 1030 1030 1030 1030 1030
General Fund 10
Departmental Expenditures 1030 - Parks
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5003 Salaries Permanent 143,359 $ 200,973 $ 205,246 $ 234,425 $ 234,425 $ 248,315 $ 5005 Salaries Extra Help 11,645 25,670 58,621 60,000 60,000 40,000 5007 Overtime 4,262 3,495 6,475 10,000 10,000 1,000
5009 Certificate Pay - - - - - -
5011 Car Allowance 1,100 1,200 1,257 1,275 1,275 1,710
5012 Bilingual Pay 2,063 2,250 2,357 2,500 2,500 4,125
5013 Social Security 9,852 13,665 15,954 18,700 18,700 15,396 5015 Medicare 2,304 3,196 3,731 4,375 4,375 3,601
5017 Unemployment Insurance 1,550 1,814 1,631 1,250 1,250 - 5019 Workers Compensation 7,036 7,873 - 8,000 - -
5021 CalPERS City employer rate 14,875 18,160 24,182 26,285 26,285 23,815 5023 CalPERS Employee rate paid by City - 37 - 950 950 3,984 5025 Health Insurance 47,931 64,212 86,316 111,575 111,575 107,117 5027 Dental Insurance 2,359 2,393 3,472 3,900 3,900 3,101 5029 Vision Insurance 581 543 709 800 800 606
5031 Life Insurance 396 389 498 560 560 573
Total Salaries & Benefits 249,311 345,870 410,447 484,595 476,595 453,343 5303 Operating Supplies 13,314 11,155 9,626 8,000 8,000 8,000 General supplies @ Corporate Yard
5305 Chemicals 561 6,020 5,420 2,500 2,500 5,000
Fertilizer, chemicals
5307 Fuel 9,687 10,713 9,567 9,000 9,000 9,000
Allocated fuel usage - average of $750 / month
5309 Safety Items 2,733 4,105 4,899 6,000 13,000 13,000 Uniforms, first aid kits, safety boots
5311 Repair & Maintenance 38,769 18,313 14,288 10,000 8,000 38,000 Pest Control approximatly $100 / month
Generator repair
Valve replacement, mower parts
$30k to fix well @ Soccer Park
5313 Repair & Maint Buildings 4,860 14,241 1,330 2,000 500 1,500 5315 Repair & Maint Vehicles 6,248 12,994 7,517 8,000 5,000 5,000 Vehicle parts, diesel repair
5316 Tree Trimming - 16,306 8,092 7,000 7,000 10,000
5317 Maint & Service Contracts 1,404 252 - - - -
5319 Small Tools and Equip. 5,645 2,686 2,680 2,800 2,800 2,050 Trimmer, small tools
Container rent 50% of $125 / month
5321 Rents & Leases 49 - - - - -
5323 Communications 2,983 2,204 8,382 6,000 11,000 14,000 Blackboard @ 50% of $6,000 - shared with admin
Internet @ $33 / month
Cell allowance - $750 / month
5325 Advertising - - - - - -
5331 Travel, Lodging & Meals 2,886 3,578 2,813 1,500 3,300 1,500 SCORE meetings
5335 Professional Development 2,673 2,105 3,834 4,000 2,500 200 California Park & Recreation Society Membership - $170 / person (1) 5337 Licenses & Permits 1,573 1,452 1,348 2,000 1,500 1,500 Little League fee - $1,500 / year
5339 Utilities 13,043 19,291 27,397 17,000 25,000 31,000 PG&E - O Street, Kola Street, Ida/Linda Park - approximatley $2,600 / month. 5341 Professional Services 4,997 19,728 23,402 14,000 8,000 10,000 Fingerprinting, physicals
5343 Liability Insurance 6,559 9,045 - - - -
5345 Property & Other Insurance 6,880 8,167 - - - -
5349 Fidelity Insurance 55 58 61 - - -
5353 Special Dept Expense 1,061 5,595 0 200 200 -
5371 Youth Soccer 264 704 - 200 - -
Total Services/Supplies 126,244 168,709 130,655 100,200 107,300 149,750 Draft 06.18.2025 52
10 10 10 10 10
City of Live Oak 1030 1030 1030 1030 1030
General Fund 10
Departmental Expenditures 1030 - Parks
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5701 Vehicles & Heavy Equipment - - - - - -
5703 Capital Outlay & Equipment 16,673 25,560 10,849 - - - 5 benches and bbq's
Total Capital Outlay 16,673 25,560 10,849 - - -
5903 Legal Cost Transfer 964 - - - - -
5905 Finance Cost Transfer 7,536 - - - - -
5909 General Govt Transfer 6,800 - - - - -
5912 Parks Contra - Transfer - - (99,000) (80,000) (80,000) (80,000) Total Interfund Transfers 15,300 - (99,000) (80,000) (80,000) (80,000) Total Department Expenditures 407,528 $ 540,138 $ 452,951 $ 504,795 $ 503,895 $ 523,093 $ Draft 06.18.2025 53
10 10 10 10 10
City of Live Oak 1035 1035 1035 1035 1035
General Fund 10
Departmental Expenditures 1035 - Recreation
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5003 Salaries Permanent 115,863 $ 146,921 $ 153,724 $ 159,000 $ 159,000 $ 92,511 $ 5005 Salaries Extra Help 25,187 79,125 96,134 110,700 110,700 110,000 5007 Overtime 1,909 2,385 2,797 2,000 2,000 -
5011 Car Allowance 1,709 2,015 2,249 1,725 1,725 1,080
5012 Bilingual Pay 1,788 2,030 2,149 2,050 2,050 1,500
5013 Social Security 8,876 13,594 14,744 17,100 17,100 5,736 5015 Medicare 2,076 3,179 3,448 4,000 4,000 1,341
5017 Unemployment Insurance 2,505 4,808 4,032 2,500 2,500 - 5019 Workers Compensation 4,513 5,050 - 7,425 - -
5021 CalPERS City employer rate 11,370 13,089 14,401 15,700 15,700 7,942 5023 CalPERS Employee rate paid by City 2,980 3,178 3,189 3,325 3,325 569 5025 Health Insurance 47,781 58,424 65,441 71,725 71,725 45,323 5027 Dental Insurance 2,441 2,175 2,728 2,650 2,650 1,583 5029 Vision Insurance 593 518 549 550 550 307
5031 Life Insurance 355 309 326 350 350 183
Total Salaries & Benefits 229,946 336,800 365,911 400,800 393,375 268,075 5309 Safety Items - 85 - 100 100 100
5323 Communications 526 1,323 2,642 2,500 2,500 2,500
Cell phone allowance @ $210 / pay-period
5335 Professional Development 97 - - - - -
5341 Professional Services 384 25 - 7,500 7,500 10,500
Hwy 99 Landscaping services $875 / month
5343 Liability Insurance 4,661 6,393 - - - -
5349 Fidelity Insurance 44 46 49 - - -
5351 Community Promotion 9,853 15,846 21,662 25,000 20,000 20,000 Holiday celebration ($10,000)
Live Oak Festival ($7,000)
Other events ($3,000)
5353 Special Dept Expense 15 728 947 1,000 - -
5381 Snack Bar - - 3,792 1,000 3,000 3,000
Youth Programs
5357 Basketball 2,951 4,895 5,093 5,000 4,510 4,525
5365 Swimming 49 - 426 500 500 500
5367 Tennis 1,205 178 594 500 500 500
5369 Wrestling - 2,982 1,258 1,300 1,900 1,900
5371 Youth Soccer 14,351 15,062 14,814 20,650 21,000 15,000 5380 Skating - - - - - -
5366 Flag Football - - - 300 - -
5399 Other Youth Programs 1,327 1,456 2,867 3,000 3,000 3,000 Baseball camp
Adult Programs
5361 Football - 395 - 500 - -
5362 Basketball - 59 - - - -
5364 Adult Aerobics/Zumba - - - - - -
5372 Adult Soccer - - - - - -
Total Services/Supplies 35,464 49,387 54,143 68,750 64,410 61,425 5703 Equipment - - 34,662 36,000 - -
Total Capital Outlay - - 34,662 36,000 - -
5903 Legal Cost Transfer 2,301 - - - - -
5905 Finance Cost Transfer 4,898 - - - - -
5909 General Govt Transfer 5,600 - - - - -
5912 Recreation Contra - Transfer - - (20,000) (20,000) (20,000) (20,000) Total Interfund Transfers 12,799 - (20,000) (20,000) (20,000) (20,000) Total Department Expenditures 278,209 $ 386,187 $ 434,716 $ 485,550 $ 437,785 $ 309,500 $ Draft 06.18.2025 54
10 10 10 10 10
City of Live Oak 1040 1040 1040 1040 1040
General Fund 10
Departmental Expenditures 1040 - Pool
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5003 Salaries Permanent 26,338 $ 32,867 $ 36,537 $ 55,188 $ 55,188 $ 39,095 $ 5005 Salaries Life Guards 22,480 40,045 27,076 69,860 69,860 70,000 5007 Overtime 286 448 1,305 310 310 -
5009 Certificate Pay - - - - - -
5011 Car Allowance 550 600 629 900 900 870
5012 Bilingual Pay 413 450 471 600 600 450
5013 Social Security 3,791 4,455 3,758 7,375 7,375 2,424 5015 Medicare 887 1,042 879 1,725 1,725 567
5017 Unemployment Insurance 2,322 2,471 1,025 515 515 - 5019 Workers Compensation 5,317 5,950 - 5,825 - -
5021 CalPERS City employer rate 2,445 2,790 3,231 4,300 4,300 3,690 5023 CalPERS Employee rate paid by City 497 530 531 575 575 569 5025 Health Insurance 10,142 11,236 12,854 17,325 17,325 15,161 5027 Dental Insurance 494 423 557 680 680 599
5029 Vision Insurance 122 102 113 150 150 116
5031 Life Insurance 70 59 65 80 80 66
Total Salaries & Benefits 76,153 103,467 89,031 165,408 159,583 133,607 5303 Operating Supplies 471 1,567 5,035 1,800 1,800 1,000 5305 Chemicals 14,837 21,527 26,738 27,000 27,000 27,000 5309 Safety Items 1,402 1,026 1,148 1,800 1,800 1,800
Lifeguard Uniforms
5311 Repair & Maintenance 13,993 2,234 1,296 3,600 3,600 5,000 5319 Small Tools and Equipment 1,502 64 - - - -
5323 Communications 358 503 840 1,000 1,000 1,500
Cell phone allowance - $40 / pay period
Add'tl line @ 31 / month
5337 Licenses & Permits 910 1,127 1,151 1,200 1,200 1,200 5341 Professional Services - - 390 500 500 500
Lifeguard lessonbooks
5343 Liability Insurance 4,049 5,560 - - - -
5345 Property & Equip Insurance 2,293 2,722 - - - -
5349 Fidelity Insurance 33 35 36 - - -
5353 Special Dept Expense 988 1,452 7,821 1,000 1,000 1,000 Swim staff dinner
Total Services and Supplies 40,836 37,818 44,456 37,900 37,900 39,000 5703 Capital Outlay - - - - 10,000 200,000
Pool rehab - $200,000
Total Capital Outlay - - - - 10,000 200,000
5903 Legal Cost Transfer 900 - - - - -
5905 Finance Cost Transfer 2,100 - - - - -
5909 General Government Transfer 2,299 - - - - -
5912 Pool Contra - Transfer - - (46,000) (80,000) (80,000) (80,000) Total Interfund Transfers 5,299 - (46,000) (80,000) (80,000) (80,000) Total Department Expenditures 122,289 $ 141,285 $ 87,486 $ 123,308 $ 117,483 $ 292,607 $ Draft 06.18.2025 55
10 10 10 10 10
City of Live Oak 1032 1032 1032 1032 1032
General Fund 10
Department Expenditures 1032 - Facility Maintenance
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5003 Salaries Permanent 4,483 $ 7,477 $ 6,297 $ 7,833 $ 7,833 $ 24,888 $ 5005 Salaries Extra Help - - - - - -
5007 Overtime 96 - - - - -
5011 Car Allowance 29 45 24 25 25 435
5012 Bilingual Pay 69 115 132 175 175 300
5013 Social Security 269 422 367 425 425 1,543
5015 Medicare 63 99 86 100 100 361
5017 Unemployment Insurance 54 67 31 25 25 2,559
5019 Workers Compensation 74 83 - 200 - -
5021 CalPERS City employer rate 357 548 380 625 625 569 5023 CalPERS Employee rate paid by City - - - - - -
5025 Health Insurance 2,185 5,123 3,027 2,050 2,050 9,458 5027 Dental Insurance 107 135 108 75 75 365
5029 Vision Insurance 22 29 36 25 25 72
5031 Life Insurance 20 22 17 25 25 50
Total Salaries & Benefits 7,829 14,166 10,506 11,583 11,383 40,600 5303 Operating Supplies 584 3,428 1,319 1,500 1,500 1,500 Cleaning supplies, first aid
5309 Safety Items 390 588 11,307 1,000 3,000 3,000
Uniforms, fire extinguisher service, gloves
5319 Small Tools & Equipment - - - 4,000 - -
5313 Repair & Maint Buildings 15,026 34,881 55,992 125,000 125,000 40,000 Landscaping - $50 / month
AC Unit Replacements
5323 Communications 7,626 8,078 8,588 8,500 8,500 1,900 Internet @ 33 / month
Individual lines - 4 @ 30 / month
5337 Licenses & Permits 537 1,147 456 2,500 2,500 2,500 Snackbar permit
5339 Utilities 27,231 42,545 50,133 40,000 50,000 50,000 City Hall
Community Building
Boy Scount Buildings
5345 Property & Equip Insurance 5,078 1,294 1,315 1,294 - - 5349 Fidelity Insurance 77 81 85 - - -
Total Services and Supplies 56,549 92,042 129,196 183,794 190,500 98,900 5705 Furniture/Equipment 3,409 - 5,039 - - -
Total Capital Outlay 3,409 - 5,039 - - -
Total Department Expenditures 67,786 $ 106,208 $ 144,741 $ 195,377 $ 201,883 $ 139,500 $ Draft 06.18.2025 56
12 12 12 12 12
City of Live Oak 1200 1200 1200 1200 1200
Fund 12
Department 1200 - Water Enterprise
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4401 Water Usage Charges 798,235 $ 906,221 $ 940,977 $ 926,599 $ 926,599 $ 1,388,400 $ 4405 Penalty Charges - 7,342 5,750 10,000 10,000 10,000 4404 Services Miscellaneous 975 1,676 646 - - -
4169 Interest Earnings - 6,839 - - - -
4601 Federal Grants 123,864 (35,003) - - - -
4172 Contributed Capital Grants (44,294) - - - - -
TOTAL FUND REVENUES 878,780 $ 887,075 $ 947,373 $ 936,599 $ 936,599 $ 1,398,400 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5001 Salaries Elected 1,751 $ 2,669 $ 3,300 $ 3,150 $ 3,150 $ 9,846 $ City Council Member (25%)
5003 Salaries Permanent 340,085 453,731 456,207 411,950 411,950 496,934 5005 Salaries Extra Help 7,987 19,036 51,197 54,000 54,000 54,000 5006 Outsourced Personnel - - - - - -
5007 Overtime 4,479 4,547 6,883 10,000 10,000 1,000
5010 Technology Allowance 248 270 203 - - -
5011 Car Allowance 1,793 2,085 1,497 1,000 1,000 1,995
5012 Bilingual Pay 4,019 4,657 5,320 4,300 4,300 3,975
5013 Social Security 21,212 28,982 30,571 29,675 29,675 31,420 5015 Medicare 5,009 6,813 7,353 6,950 6,950 7,348
5017 Unemployment Insurance 3,061 3,201 2,108 1,475 1,475 - 5019 Workers Compensation 14,554 16,286 19,688 27,850 21,655 25,000 5020 CalPERS Unfunded Liability 20,839 24,129 22,726 14,050 14,050 45,000 5021 CalPERS City employer rate 35,419 45,194 50,810 53,650 53,650 57,873 5022 Noncash pension expense GASB 6 (54,508) 17,686 285,692 - - - 5023 CalPERS Employee rate paid by C 6,709 7,617 7,394 8,445 8,445 3,816 5024 OPEB ARC Expense (630) 514 862 - - -
5025 Health Insurance 80,038 107,183 132,098 156,500 156,500 207,941 5027 Dental Insurance 4,552 4,984 5,933 5,300 5,300 6,940 5029 Vision Insurance 1,101 1,172 1,212 1,100 1,100 1,242 5031 Life Insurance 1,031 1,003 1,040 1,025 1,025 890
Total Salaries & Benefits 570,943 679,565 1,092,094 790,420 784,225 955,220 5301 Office Supplies 3,104 3,042 2,750 2,000 2,000 2,000 Generic office supplies
5303 Operating Supplies 3,023 6,282 9,143 7,000 7,000 7,000 Cleaning supplies, lab supplies
5305 Chemicals 68,090 75,027 89,412 83,000 83,000 83,000 Chlorine & ferric chloride for wells
5307 Fuel 2,079 1,584 1,913 3,000 1,500 1,500
Allocated fuel costs
5309 Safety Items 578 1,098 1,988 800 800 800
Uniforms & fire extinguisher service
5311 Repair & Maintenance 62,438 40,818 153,457 150,000 150,000 150,000 Backwash repairs, emergency repairs
5312 Repair Distribution System 950 997 37 - - -
5313 Repair & Maint Buildings - 384 - 5,000 5,000 5,000 Repair fencing @ wells
5315 Repair & Maint Vehicles 3,948 3,496 1,104 1,000 1,000 1,000 John Deere repair costs
5316 Tree Trimming - - - - - -
5317 Maint & Service Contracts 11,560 23,132 3,268 18,000 14,000 15,000 Incode (billing system) @ $14,000 / year
5319 Small Tools and Equip 3,643 1,710 1,376 3,500 - -
5321 Rents & Leases 1,049 1,098 337 2,500 2,500 3,600
Copier - $300 / month
Draft 06.18.2025 57
12 12 12 12 12
City of Live Oak 1200 1200 1200 1200 1200
Fund 12
Department 1200 - Water Enterprise
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5323 Communications 3,626 5,670 9,071 6,000 6,000 18,758 Cell phone allowance - $525 / month
Internet @ corp years - $45 / month
Additional line - $122 / month
5325 Advertising 483 - - 6,000 - -
5327 Postage 8,086 8,672 9,593 1,000 15,000 9,500
Allocated postage costs for billing - $735 / month
Postage machine ink - $166 / quarter
5329 Printing & Copying 6,443 4,576 6,939 8,000 10,000 11,000 Envelopes, disconnect notices, late notices
5331 Travel, Lodging & Meals - - 469 - - -
5333 Dues & Subscriptions 695 1,865 1,650 - - -
5335 Professional Development 1,016 1,143 1,282 1,000 1,000 5,000 Heavy equipment operator certifications and licenses - $500 / employee (4) 5337 Licenses & Permits 19,819 16,838 18,180 20,000 20,000 22,600 City manager's engineering license stipend - $2,600 / year Annual permits - booster pumps - $500 (2) / year
Annual permits - others - $500 / year
State Water resources Control Board - $15,000 / year
5339 Utilities 280,723 293,717 336,291 335,400 335,400 365,000 Wells @ $28,591 / month
Larkin Well & Maintenance Shop - $1,900 / month
5341 Professional Services 108,134 120,433 120,951 112,000 112,000 164,000 Monthly IT service - $1,301 / month
Public works consultant - average of $10,000 / month
Accounting services - 75% of contract amount @ 25% distribution Lab services - average of $1,250 / month
Website development - $4,000 (Water Fund portion)
5343 Liability Insurance 20,509 28,359 29,086 40,100 40,100 46,400 20% of $232,000
5345 Property & Other Insur 23,424 26,435 44,571 48,900 48,900 110,000 40% of $275,000
5349 Fidelity Insurance 231 243 255 - - -
5353 Special Dept Expense 220 - - 500 500 250,000
*Arsenic removal
Total Services/Supplies 633,871 666,619 843,123 854,700 855,700 1,271,158 5501 Principal 40,000 40,000 40,000 40,000 40,000 40,000 5503 Interest 39,249 37,519 35,742 36,000 36,000 32,000 2005 COP payments
Total Debt Service 79,249 77,519 75,742 76,000 76,000 72,000 5703 Equipment - - 11,160 133,400 133,400 100,000
Tractor and others
5704 Vehicles - - - - - -
5705 Capital Outlay 20,854 40,330 62,518 200,000 200,000 750,000 Broken out by Rate Study
Total Capital Outlay 20,854 40,330 73,678 333,400 333,400 850,000 5901 Interfund Transfer - - - - - -
5903 Legal Cost Transfer 5,001 - - 5,000 5,000 5,000
5905 Finance Cost Transfer 18,000 - - 18,000 18,000 18,000 5909 General Govt Transfer 11,000 - - 11,000 11,000 11,000 5911 Engineering Transfer 3,200 - - 3,200 3,200 3,200
Total Interfund Transfers 37,201 - - 37,200 37,200 37,200 TOTAL FUND EXPENDITURES 1,342,118 $ 1,464,033 $ 2,084,637 $ 2,091,720 $ 2,086,525 $ 3,185,578 $ Draft 06.18.2025 58
13 13 13 13 13
City of Live Oak 1300 1300 1300 1300 1300
Fund 13
Department 1300 - Sewer Enterprise Operations
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4401 Sewer Usage Charges 2,436,477 $ 2,463,361 $ 2,480,134 $ 2,472,694 $ 2,472,700 $ 2,475,000 $ 4405 Penalty Charges - 31,412 15,047 14,428 20,000 20,000 4169 Interest Earnings 8,559 42,052 70,442 35,000 35,000 38,000 4301 Interfund Transfer - - - - 91,900 -
4601 Federal Grants ("P" Street Lift Station) - - - - - - 4601 State Grants (Sewer Plant Solar Project ) - - - - - - TOTAL FUND REVENUES 2,445,036 $ 2,536,825 $ 2,565,623 $ 2,522,122 $ 2,619,600 $ 2,533,000 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5001 Salaries Elected 1,751 $ 2,669 $ 3,300 $ 3,150 $ 3,150 $ 9,846 $ City Council Member (25%)
5003 Salaries Permanent 465,422 596,443 558,480 438,200 438,200 537,865 5005 Salaries Extra Help 7,987 19,036 51,197 55,350 55,350 55,350 5006 Outsourced Personnel 48,780 - - - - -
5007 Overtime 4,739 4,307 6,690 7,300 7,300 9,846
5009 Certificate Pay - - - - - -
5010 Technology Allowance 495 540 405 - - -
5011 Car Allowance 6,001 7,020 4,249 1,450 1,450 2,190
5012 Bilingual Pay 4,150 4,922 5,558 4,750 4,750 4,725
5013 Social Security 28,925 37,842 37,674 31,350 31,350 33,958 5015 Medicare 6,859 8,919 9,218 7,350 7,350 7,942
5017 Unemployment Insurance 3,493 3,585 2,391 1,525 1,525 - 5019 Workers Compensation 59,903 61,085 65,544 66,350 72,100 75,000 5020 CalPERS Unfunded Liability 16,671 19,303 18,181 11,250 11,250 22,500 $225,000 (30%)
5021 CalPERS City employer rate 50,536 62,837 61,601 57,150 57,150 62,719 5023 CalPERS Employee rate paid by City 14,312 16,122 12,145 8,875 8,875 3,816 5025 Health Insurance 94,715 135,666 151,334 159,400 159,400 222,280 5027 Dental Insurance 5,394 5,814 6,660 5,425 5,425 7,467 5029 Vision Insurance 1,264 1,318 1,299 1,150 1,150 1,336 5031 Life Insurance 1,216 1,167 1,149 1,050 1,050 976
Total Salaries & Benefits 822,613 988,595 997,075 861,075 866,825 1,057,816 5301 Office Supplies 3,079 3,737 3,152 3,000 3,000 5,000 Generic office supplies
5303 Operating Supplies 7,039 9,863 12,549 20,000 20,000 20,000 Cleaning supplies, lab supplies
5305 Chemicals 23,786 27,222 29,468 22,500 22,500 22,500 Cleaning supplies
5307 Fuel 14,139 14,967 26,883 22,000 22,000 22,000
Allocated fueld costs - average of $1,900 / month
5308 Inventory 13,442 1,833 - - - -
5309 Safety Items 2,591 3,696 3,441 6,000 6,000 6,000
Uniforms and fire extinguisher service
5311 Repair/Maint WWTP 199,080 325,979 173,273 450,000 350,000 450,000 Treatment plant repairs
5312 Repairs/Maint Collection System 51,338 35,843 16,374 100,000 10,000 150,000 Lift Station repairs
5313 Repair & Maint Buildings 7,146 2,475 135 10,000 2,000 10,000 Various repairs for pumps and adjacent buildings
5315 Repair & Maint Vehicles 25,362 14,521 9,816 25,000 35,000 30,000 Oil change, coolants, vehicle repairs (trucks and vactor) 5317 Maint & Service Contracts 11,716 23,132 3,268 12,100 12,100 14,000 Incode (billing system) @ $14,000 / year
5319 Small Tools and Equip 7,453 5,591 2,197 2,500 2,500 2,500 Draft 06.18.2025 59
13 13 13 13 13
City of Live Oak 1300 1300 1300 1300 1300
Fund 13
Department 1300 - Sewer Enterprise Operations
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5321 Rents & Leases 5,940 6,532 6,241 20,600 20,600 20,500 Copier - $380 / month
Copies - $75 / month
Other equipment rental $15,000
5323 Communications 8,022 12,851 18,266 17,470 17,470 20,764 Cell phone allowance - $550 / pay-period
Internet - $45 / month
2 additional lines - $130 / month
5325 Advertising 490 - 645 - - -
5327 Postage 8,092 8,037 8,924 7,500 7,500 10,000
Postage meter rental - $750 / month
Postage meter refill - $170 / quarter
5329 Printing & Copying 6,443 4,576 7,060 6,000 10,000 10,000 Envelopes & late notices
5333 Dues & Subscriptions 5,747 (1,590) 4,268 8,000 8,000 8,000 SCADA Software Renewal - $800 / year
Central Valley Celan Water Association Renewal - $3,350 / year 5335 Professional Dev 295 1,499 1,372 6,000 1,200 3,500 CWEA Membership (3) @ $236 / person
Heavy euipment operator certifications @ $200 / person 92) 5337 Licenses & Permits 10,355 28,188 27,832 37,000 32,000 32,800 City manager's engineering license stipend - $2,800 / year County permits - $15,000
State Water Resources Control Board permits - $12,615
Various others - $2,000
5338 Utilities - Sewage Plant 183,423 237,929 188,592 230,000 280,000 366,000 Average of $30,500 / month
5339 Utilities 37,585 49,101 179,876 45,000 62,000 68,000 Maintenance shop - $500 / month
Lift station - $5,100 / month
5341 Professional Services 233,488 398,087 290,119 230,000 230,000 256,000 Monthly IT service - $1,651 / month
SCADA Maintenance - $4,200 / quarter
SQRL Bain Program - $1,000 / month
Permit assitance = $1,000 / mpomth
Public works consultant - average of $4,000 / month
Accounting services - $277,830 @ 25% distribution
Audit services - $15,250 / year
Lab services - average of $1,000 / month
Grant writing - $22,000 (shared with General Fund)
Website development - $4,000 (Wastewater portion)
5343 Liability Insurance 44,478 61,529 63,104 87,025 87,025 92,800 20% of $232,000
5345 Property & Other Insurance 76,196 85,558 143,757 157,604 157,604 167,475 60% of $275,000
5349 Fidelity Insurance 396 416 437 - - -
5353 Special Departmental Expense - 103 3,000 500 500 - 5360 Sludge Removal 125 31,399 60,049 100,000 100,000 180,000 Hazardous waste fee & sludge removal - $9,000 / month
5400 Bad Debt Expense - - - - - -
Total Services/Supplies 987,246 1,393,074 1,284,098 1,625,799 1,498,999 1,967,839 5501 Principal 189,852 191,751 193,668 265,605 265,605 225,605 2005 COPS - $30,000
State Water Resources Development System - $195,605
5503 Interest 74,868 71,666 68,396 133,263 66,000 61,925 2005 COPS - $25,500
State Water Resources Development System - $36,425
Total Debt Service 264,720 263,417 262,064 398,868 331,605 287,530 5701 Buildings & Structures - 35,674 (14,841) - - -
5703 Vehicles - - 4,404 250,000 150,000 -
Shared costs from tractor
5704 Equipment - 8,250 48,302 - 91,900 65,000
Sludge Removal dumpsters = $15,000
Draft 06.18.2025 60
13 13 13 13 13
City of Live Oak 1300 1300 1300 1300 1300
Fund 13
Department 1300 - Sewer Enterprise Operations
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 Generator - P Street = $50,000
Draft 06.18.2025 61
13 13 13 13 13
City of Live Oak 1300 1300 1300 1300 1300
Fund 13
Department 1300 - Sewer Enterprise Operations
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5705 Capital Projects (27,925) 12,519 35,033 - - 810,000 Remove and replace access hatch - Ash Street = $250,000 Solar power project - City Share = $560,000
Total Capital Outlay (27,925) 56,443 72,898 250,000 241,900 875,000 5901 Interfund Transfers - - - 125,000 - 125,000
5903 Legal Cost Transfer 6,001 - - 6,000 6,000 6,000
5905 Finance Cost Transfer 28,197 - - 28,200 28,200 28,200 5909 General Govt Transfer 21,006 - - 21,006 21,006 21,006 5911 Engineering Cost Transfer 11,701 - - 11,700 11,700 11,700 Total Interfund Transfers 66,905 - - 191,906 66,906 191,906 TOTAL FUND EXPENDITURES 2,113,559 $ 2,701,529 $ 2,616,135 $ 3,327,648 $ 3,006,235 $ 4,380,091 $ Draft 06.18.2025 62
14 14 14 14 14
City of Live Oak 1400 1400 1400 1400 1400
Fund 14
Department 1400 Streets/Roads
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4157 Cal Trans Reimbursement 8,008 $ 8,008 $ 8,008 $ 4,100 $ 4,100 $ 4,100 $ 4158 Recology Road Maint - - - - - -
4159 Traffic Congestion Relief - - - - - -
4169 Interest Earnings 1,205 7,249 16,190 - 2,400 2,500 4301 Interfund Transfer - - - - - -
4500 2103 Gas Tax 66,971 76,522 86,554 93,000 93,000 87,982 4501 2105 Gas Tax 48,270 53,565 57,722 61,643 61,643 61,545 4503 2106 Gas Tax 32,397 35,920 38,089 39,461 39,461 38,977 4505 2107 Gas Tax 57,062 72,989 78,132 74,042 74,042 83,995 4507 2107.5 Gas Tax 452 2,000 2,000 4,000 4,000 2,000
4508 State Gas Tax Rehab 199,590 207,093 240,480 232,222 232,222 253,657 4509 State Gas Tax Prior Yrs - 9,629 - - - -
4601 Grant Proceeds - - - - - -
(Pennington Rd West)
TOTAL FUND REVENUES 413,955 $ 472,975 $ 527,175 $ 508,468 $ 510,868 $ 534,756 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5003 Salaries Permanent 93,514 $ 132,390 $ 134,403 $ 161,325 $ 161,325 $ 140,906 $ 5005 Salaries Extra Help 7,987 19,036 53,046 56,200 56,200 56,200 5006 Outsourced personnel - - - - - -
5007 Overtime 3,691 3,590 6,111 6,850 6,850 6,850
5011 Car Allowance - - - 25 25 630
5012 Bilingual Pay 350 380 471 400 400 1,275
5013 Social Security 6,494 9,399 11,423 13,925 13,925 8,736 5015 Medicare 1,519 2,198 2,671 3,275 3,275 2,043
5017 Unemployment Insurance 1,099 1,181 1,042 775 775 - 5019 Workers Compensation 2,745 3,072 23,478 31,775 34,425 37,000 5019 CalPERS Unfunded Liability 2,745 3,072 23,478 31,775 34,425 37,000 5021 CalPERS City employer rate 14,211 11,333 20,012 21,675 21,675 12,210 5023 CalPERS Employee rate paid by City 530 497 531 1,525 1,525 - 5025 Health Insurance 19,775 26,427 47,343 67,850 67,850 68,364 5027 Dental Insurance 994 1,205 2,095 2,250 2,250 2,127 5029 Vision Insurance 266 241 434 500 500 412
5031 Life Insurance 242 257 354 425 425 340
Total Salaries & Benefits 153,251 217,189 326,892 400,550 405,850 374,093 5301 Office Supplies 2,708 3,173 2,341 2,500 2,500 3,000 Generic office supplies
5303 Operating Supplies 1,915 2,028 4,199 10,000 10,500 11,000 Cleaning supplies
5305 Chemicals - 41 - 500 500 500
5307 Fuel 3,066 3,085 2,431 3,000 2,500 2,500
Allocated fuel costs - average of $200 / month
5308 Signs 2,023 1,874 5,373 - - 1,500
5309 Safety Items 3,627 3,166 3,845 6,000 7,000 7,000
Uniform service, boot allowance, traffic cones, first aid supplies 5311 Repair & Maintenance 9,236 7,529 24,634 10,000 15,000 15,000 Draft 06.18.2025 63
14 14 14 14 14
City of Live Oak 1400 1400 1400 1400 1400
Fund 14
Department 1400 Streets/Roads
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 Monthly cleaning service for the corp year - $650 / month Supplies - (signs, gaskets, sand, etc…)
5315 Repair & Maint Vehicles 3,741 5,454 11,774 7,000 15,000 18,000 Repairs and maintenance on City fleet vehicles
5317 Maintenance & Service Contract 544 - - - - -
5319 Small Tools and Equip 636 935 15,575 5,000 2,500 7,500 5321 Rents & Leases 1,786 1,876 5,743 1,820 3,000 3,600 Copiers $300 / month
5323 Communications 929 1,682 3,313 3,780 3,780 4,115
Cell phone allowance - $250 / month
Internet - $45 / month
5329 Printing & Copying - 236 461 500 500 500
Envelopes
5331 Travel, Lodging & Meals - - - - - -
5333 Dues & Subscriptions 1,555 1,678 2,974 5,500 6,000 5,425 Aqua Metrics annual subscription - $3,550
SACOG Membership - $1,875
5335 Professional Development 384 91 2,131 1,500 1,500 4,000 D2 Certificate, Operator Training
5337 Licenses & Permits 1,488 1,425 1,642 1,500 1,500 2,500 City manager's engineering license stipend - $1,000 / year County permits - $1,500
5339 Utilities 7,191 14,345 20,362 15,100 15,100 25,000 99 & Kola/Penn Ave/Elm
5316 Tree trimming - - - - - 2,000
5341 Professional Services 43,540 108,262 97,341 50,450 50,450 59,000 IT services - $275 / month
PW Director Services - $2,890 / month
Accounting services - $1,500 / month
Website development - $4,000 (Streets portion)
5341 Street Sweeping Services 43,540 108,262 97,341 50,450 50,450 59,000 5343 Liability Insurance 4,338 5,972 6,127 8,419 8,419 8,600 5345 Property & Other Insur 2,783 1,934 10,937 3,374 3,374 3,500 5349 Fidelity Insurance 66 69 73 - - -
5353 Special Department Expense - - 5,348 500 500 500
Total Services and Supplies 135,096 273,117 323,965 186,893 200,073 243,740 5704 Software - - - 30,000 30,000 -
5703 Vehicles & Heavy Equipment - - 27,025 50,000 50,000 50,000 Dump Trailer ($12,000)
5705 Capital Projects 25,779 - 94,731 42,500 42,500 -
Total Equipment & Projects 25,779 - 121,756 122,500 122,500 50,000 Draft 06.18.2025 64
14 14 14 14 14
City of Live Oak 1400 1400 1400 1400 1400
Fund 14
Department 1400 Streets/Roads
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5901 Interfund Transfer - - - - - -
5903 Legal Cost Transfer 1,899 - - 1,900 1,900 1,900
5905 Finance Cost Transfer 9,000 - - 9,000 9,000 9,000
5909 General Govt Transfer 4,501 - - 4,501 4,501 4,501
5911 Engineering Transfer 1,000 - - 1,000 1,000 1,000
Total Interfund Transfers 16,400 - - 16,401 16,401 16,401 TOTAL FUND EXPENDITURES 330,526 $ 490,306 $ 772,613 $ 726,344 $ 744,824 $ 684,234 $ Draft 06.18.2025 65
14 14 14 14 14
City of Live Oak 1415 1415 1415 1415 1415
Fund 14
Department 1415 - Storm Drains
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 5311 Repair & Maintenance - $ - $ - $ 1,400 $ 1,400 $ 3,000 $ 5337 Licenses & Permits - - - - - -
5339 Utilities 1,635 1,239 1,413 1,500 1,500 2,500
5341 Professional Services 2,083 - 183 100 1,000 1,000
Total Services and Supplies 3,718 1,239 1,596 3,000 3,900 6,500 TOTAL FUND EXPENDITURES 3,718 $ 1,239 $ 1,596 $ 3,000 $ 3,900 $ 6,500 $ Draft 06.18.2025 66
15 15 15 15 15
City of Live Oak 1500 1500 1500 1500 1500
Fund 15
Department 1500 - TDA Transportation Tax
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4511 Transportation Tax Non Transit - $ - $ - $ - $ - $ - $ 4169 Interest Earnings 763 2,754 5,754 3,275 3,275 3,200 4170 Unrealized gains / losses 1 (2,035) 1,528 - - -
4301 Interfund Transfer - - - - - -
TOTAL FUND REVENUES (1,272) $ 2,755 $ 7,282 $ 3,275 $ 3,275 $ 3,200 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5311 Repair & Maintenance - $ - $ - $ - $ - $ - $
5333 Dues & Subscriptions 1,555 1,678 1,777 4,000 4,000 4,000 5341 Professional Services 9,032 1,293 805 500 500 500
Total Services and Supplies 10,587 2,971 2,582 4,500 4,500 4,500 5705 Capital Projects 19,154 - - - - -
Pennington ($1.1M)
Total Capital Outlay - 19,154 - - - -
5901 Interfund Transfer - - - 100 100 100
5903 Legal Cost Transfer 101 - - 300 300 300
5905 Finance Cost Transfer 299 - - 300 300 300
5909 General Govt Transfer 301 - - 500 500 500
5911 Engineering Cost Transfer 99 - - 100 100 100
Total Interfund Transfers 800 - - 1,300 1,300 1,300
TOTAL FUND EXPENDITURES 30,541 $ 2,971 $ 2,582 $ 5,800 $ 5,800 $ 5,800 $ Draft 06.18.2025 67
16 16 16 16 16
City of Live Oak 1600 1600 1600 1600 1600
Fund 16
Department 1600 - Traffic Safety (Vehicle Code Fines)
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4511 Transportation Tax Non Transit - $ - $ - $ - $ - $ - $ 4169 Interest Earnings 31 1,274 652 500 500 500
TOTAL FUND REVENUES 31 $ 1,274 $ 652 $ 500 $ 500 $ 500 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5913 Public Safety Expenditure - $ - $ - $ - $ - $ 44,000 $ Transfer to General Fund
Total Services and Supplies - - - - - 44,000
TOTAL FUND EXPENDITURES - $ - $ - $ - $ - $ 44,000 $
Draft 06.18.2025 68
17 17 17 17 17
City of Live Oak 1700 1700 1700 1700 1700
Fund 17
Department 1700 - COPS
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4607 COPS Grant 4,676 $ 145,426 $ 1,205 $ 200,000 $ 788,500 $ 200,000 $ 4169 Interest Earnings 1,232 6,918 17,072 9,000 9,000 9,000 TOTAL FUND REVENUES 5,908 $ 152,344 $ 18,277 $ 209,000 $ 797,500 $ 209,000 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5319 Small Tools and Equipment 4,203 $ 39,817 $ 873 $ 2,500 $ 2,500 $ 1,500 $ 5337 Licenses & Permits - - - - - -
5353 Special Departmental Expense 97 4,679 332 500 500 11,000 License plate reader subscription - $10,500
Facility cameras
Total Services and Supplies 4,300 44,496 1,205 3,000 3,000 12,500 5703 Vehicles & Equipment 376 100,930 - 90,000 90,000 - Total Capital Outlay 376 100,930 - 90,000 90,000 -
5913 Public Safety Transfer - - 75,000 435,000 435,000 525,000 TOTAL FUND EXPENDITURES 4,676 $ 145,426 $ 76,205 $ 528,000 $ 528,000 $ 537,500 $ Draft 06.18.2025 69
18 18 18 18 18
City of Live Oak 1800 1800 1800 1800 1800
Fund 18
Department 1800 - Sidewalk Improvement
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4169 Interest Earnings 39 $ 349 $ 417 $ 500 $ 500 $ 500 $ TOTAL FUND REVENUES 39 $ 349 $ 417 $ 500 $ 500 $ 500 $
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5705 Capital Projects - $ - $ - $ - $ - $ - $
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES - $ - $ - $ - $ - $ - $
Draft 06.18.2025 70
20 20 20 20 20
City of Live Oak 2000 2000 2000 2000 2000
Fund 20
Department 2000 - Street Lighting
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4703 Assessments 1,099 $ 53,319 $ 54,298 $ 54,464 $ 54,464 $ 54,464 $ Based on assessments provided to Council in August 2024 4157 Caltrans Reimbursement 1,775 1,775 1,775 - - 1,000 4169 Interest Earnings 235 1,040 2,063 1,200 1,200 1,500 Total Revenues 3,109 $ 56,134 $ 58,136 $ 55,664 $ 55,664 $ 56,964 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5339 Utilities 47,645 $ 47,723 $ 45,437 $ 55,000 $ 55,000 $ 55,000 $ Total Services and Supplies 47,645 47,723 45,437 55,000 55,000 55,000 5903 Legal Cost Transfer - - - 2,400 2,400 2,400
5905 Finance Cost Transfer - - - 3,200 3,200 3,200
5909 General Govt Transfer - - - 3,200 3,200 3,200
Total Interfund Transfers - - - 8,800 8,800 8,800
Total Expenditures 47,645 $ 47,723 $ 45,437 $ 63,800 $ 63,800 $ 63,800 $ Draft 06.18.2025 71
21 21 21 21 21
City of Live Oak 2100 2100 2100 2100 2100
Fund 21
Department 2100 - CFD 92-1 Mello Roos
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4701 Mello Roos CFD 92-1 4,448 $ 127,761 $ 126,914 $ 120,355 $ 120,355 $ 105,000 $ 4301 Interfund Transfer
4169 Interest Earnings 216 1,278 2,205 200 200 200
TOTAL FUND REVENUES 4,664 $ 129,039 $ 129,119 $ 120,555 $ 120,555 $ 105,200 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5341 Professional Services 6,612 $ 6,801 $ 92,199 $ 7,500 $ 80,400 $ 70,350 $ Pass thru to Live Oak Unified (66% of assessment)
5353 Special Dept Expense - 1 2 3 5 6
Total Services and Supplies 6,612 6,802 92,201 7,503 80,405 70,356 5903 Legal Cost Transfer 501 - - 500 500 500
5905 Finance Cost Transfer 999 - - 1,000 1,000 100
5909 General Govt Transfer 1,199 - - 1,200 1,200 1,200
5913 Public Safety Transfer - 54,000 100,000 56,000 56,000 31,000 Total Interfund Transfers 2,699 54,000 100,000 58,700 58,700 32,800 TOTAL FUND EXPENDITURES 9,311 $ 60,802 $ 192,201 $ 66,203 $ 139,105 $ 103,156 $ Draft 06.18.2025 72
22 22 22 22 22
City of Live Oak 2200 2200 2200 2200 2200
Fund 22
Department 2200 - Fire Assessment
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4703 Assessment 2,173 $ 130,728 $ 134,084 $ 134,650 $ 134,650 $ 134,650 $ Based on assessments provided to Council in August 2024 4169 Interest Earnings- 167 762 150 150 150
TOTAL FUND REVENUES 2,173 $ 130,895 $ 134,846 $ 134,800 $ 134,800 $ 134,800 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

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 - 109,800 115,000 150,000 150,000 130,000 Total Interfund Transfers - 109,800 115,000 154,400 154,400 134,400 TOTAL FUND EXPENDITURES - $ 109,800 $ 115,000 $ 154,400 $ 154,400 $ 134,400 $ Draft 06.18.2025 73
23 23 23 23 23
City of Live Oak 2300 2300 2300 2300 2300
Fund 23
Department 2300 - Fire CFD 2004-1 Mello Roos
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4709 Fire Assessment 282 $ 133,037 $ 140,860 $ 138,822 $ 138,822 $ 138,822 $ Based on assessments provided to
Council in August 2024;
18% of total assessment
4169 Interest Earnings 57 551 1,399 500 500 500
TOTAL FUND REVENUES 339 $ 133,588 $ 142,259 $ 139,322 $ 139,322 $ 139,322 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5903 Legal Cost Transfer 386 $ - $ - $ 600 $ 600 $ 600 $ 5905 Finance Cost Transfer 1,364 - - 1,200 1,200 1,200
5909 General Govt Transfer 1,044 - - 1,400 1,400 1,400
5913 Public Safety Transfer - 125,000 125,000 185,000 150,000 170,000 Total Interfund Transfers 2,794 125,000 125,000 188,200 153,200 173,200 TOTAL FUND EXPENDITURES 2,794 $ 125,000 $ 125,000 $ 188,200 $ 153,200 $ 173,200 $ Draft 06.18.2025 74
24 24 24 24 24
City of Live Oak 2400 2400 2400 2400 2400
Fund 24
Dept 2400 - Police CFD 2004-1 Mello Roos
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4711 Police Assessment 766 $ 360,789 $ 382,005 $ 385,610 $ 385,610 $ 385,610 $ Based on assessments provided to
Council in August 2024;
50% of total assessment
4169 Interest Earnings 28 864 3,039 1,000 1,000 1,000
TOTAL FUND REVENUES 794 $ 361,653 $ 385,044 $ 386,610 $ 386,610 $ 386,610 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5341 Professional Services 10,788 $ 11,150 $ 14,514 $ 15,000 $ 15,000 $ 15,000 $ Total Services and Supplies 10,788 11,150 14,514 15,000 15,000 15,000 5903 Legal Cost Transfer 1,899 - - 1,900 1,900 1,900
5905 Finance Cost Transfer 4,000 - - 4,000 4,000 400
5909 General Govt Transfer 4,600 - - 4,600 4,600 4,600
5913 Public Safety Transfer - 294,000 315,000 480,000 480,000 360,000 Total Interfund Transfers 10,499 294,000 315,000 490,500 490,500 366,900 TOTAL FUND EXPENDITURES 21,287 $ 305,150 $ 329,514 $ 505,500 $ 505,500 $ 381,900 $ Draft 06.18.2025 75
25 25 25 25 25
City of Live Oak 2500 2500 2500 2500 2500
Fund 25
Dept 2500-Animal Services CFD 2004-1 Mello Roos
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4713 Animal Control Assessment 45 $ 20,968 $ 22,201 $ 23,137 $ 23,137 $ 23,137 $ Based on assessments provided to
Council in August 2024;
3% of total assessment
4169 Interest Earnings8 347 182 50 50 50
TOTAL FUND REVENUES 53 $ 21,315 $ 22,383 $ 23,187 $ 23,187 $ 23,187 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5903 Legal Cost Transfer 100 $ - $ - $ 100 $ 100 $ 100 $ 5905 Finance Cost Transfer 200 - - 200 200 200
5909 General Govt Transfer 199 - - 200 200 200
5913 Public Safety Transfer - 21,000 21,000 25,000 25,000 25,000 Total Interfund Transfers 499 21,000 21,000 25,500 25,500 25,500 TOTAL FUND EXPENDITURES 499 $ 21,000 $ 21,000 $ 25,500 $ 25,500 $ 25,500 $ Draft 06.18.2025 76
26 26 26 26 26
City of Live Oak 2600 2600 2600 2600 2600
Fund 26
Dept 2600 - Street Lighting CFD 2004-1 Mello Roos
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4715 Street Light Assessment 46 $ 21,691 $ 22,966 $ 23,137 $ 23,137 $ 23,137 $ Based on assessments provided to
Council in August 2024;
3% of total assessment
4169 Interest Earnings- 983 - 100 100 100
TOTAL FUND REVENUES 46 $ 22,674 $ 22,966 $ 23,237 $ 23,237 $ 23,237 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5339 Utilities 23,833 $ 24,753 $ 28,990 $ 28,000 $ 28,000 $ 28,000 $ Total Services and Supplies 23,833 24,753 28,990 28,000 28,000 28,000 5903 Legal Cost Transfer - - - - - -
5905 Finance Cost Transfer - - - - - -
5909 General Govt Transfer - - - - - -
Total Interfund Transfers - - - - - -
TOTAL FUND EXPENDITURES 23,833 $ 24,753 $ 28,990 $ 28,000 $ 28,000 $ 28,000 $ Draft 06.18.2025 77
27 27 27 27 27
City of Live Oak 2700 2700 2700 2700 2700
Fund 27
Dept 2700-Parks/Rec /Pool CFD 2004-1 Mello Roos
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4717 Parks/Rec/Pool Assessment 350 $ 164,850 $ 174,543 $ 177,381 $ 177,381 $ 177,381 $ Based on assessments provided to
Council in August 2024;
23% of total assessment
4169 Interest Earnings 105 1,358 1,449 450 450 450
TOTAL FUND REVENUES 455 $ 166,208 $ 175,992 $ 177,831 $ 177,831 $ 177,831 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5339 Utilities 3,093 $ 1,167 $ 1,676 $ 2,000 $ 2,000 $ 2,000 $ 5353 Special Dept Expense - - - - - -
5341 Professional Services 7,070 7,040 8,940 8,500 8,500 8,500 Total Services and Supplies 10,163 8,207 10,616 10,500 10,500 10,500 5903 Legal Cost Transfer 800 - - 800 800 800
5905 Finance Cost Transfer 1,800 - - 1,800 1,800 1,800
5909 General Govt Transfer 2,100 - - 2,100 2,100 2,100
5911 Parks/Rec/Pool Transfer - 165,000 165,000 180,000 180,000 180,000 Total Interfund Transfers 4,700 165,000 165,000 184,700 184,700 184,700 TOTAL FUND EXPENDITURES 14,863 $ 173,207 $ 175,616 $ 195,200 $ 195,200 $ 195,200 $ Draft 06.18.2025 78
28 28 28 28 28
City of Live Oak 2800 2800 2800 2800 2800
Fund 28
Dept 2800-Storm Drainage CFD 2004-1 Mello Roos
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4719 Storm Drainage Assessment 46 $ 21,691 $ 22,966 $ 23,137 $ 23,137 $ 23,137 $ Based on assessments provided to Council
in August 2024;
3% of total assessment
4169 Interest Earnings 326 1,821 3,877 2,400 2,400 2,400 TOTAL FUND REVENUES 372 $ 23,512 $ 26,843 $ 25,537 $ 25,537 $ 25,537 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5311 Repair & Maintenance 2,791 $ 3,007 $ 998 $ 1,000 $ 1,000 $ 1,000 $ 5337 Licenses & Permits 1,224 1,255 1,871 8,000 8,000 8,000 5339 Utilities 510 388 860 1,000 1,000 1,000
5341 Professional Services 689 - - 700 700 700
Total Services and Supplies 5,214 4,650 3,729 10,700 10,700 10,700 5903 Legal Cost Transfer 100 - - 300 300 300
5905 Finance Cost Transfer 104 - - 600 600 600
5909 General Govt Transfer 101 - - 400 400 400
Total Interfund Transfers 305 - - 1,300 1,300 1,300
TOTAL FUND EXPENDITURES 5,519 $ 4,651 $ 3,731 $ 12,003 $ 12,005 $ 12,006 $ Draft 06.18.2025 79
30 30 30 30 30
City of Live Oak 3000 3000 3000 3000 3000
Fund 30
Dept 3000 - Parks & Recreation - Parks AB1600
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4705 Impact Fees 229,205 $ 75,222 $ 378 $ 3,582 $ 4,000 $ 4,000 $ 4169 Interest Earnings 999 7,136 13,271 7,750 7,750 7,750 TOTAL FUND REVENUES 230,204 $ 82,358 $ 13,649 $ 11,332 $ 11,750 $ 11,750 $ -
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5703 Vehicles & Equipment - $ 11,400 $ - $ - $ - $ - $
5705 Capital Projects 27,925 3,547 39,191 94,000 94,000 50,000 Garden Glen Park ($50,000)
Total Capital Outlay 27,925 14,947 39,191 94,000 94,000 50,000 TOTAL FUND EXPENDITURES 27,925 $ 14,947 $ 39,191 $ 94,000 $ 94,000 $ 50,000 $ Draft 06.18.2025 80
31 31 31 31 31
City of Live Oak 3100 3100 3100 3100 3100
Fund 31
Dept 3100-Community Center AB1600
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 $ -

REVENUES
4705 Impact Fees 56,346 $ 18,501 $ - $ 881 $ 1,000 $ 1,000 $ 4169 Interest Earnings 709 4,274 8,319 4,750 4,750 4,750 TOTAL FUND REVENUES 57,055 $ 22,775 $ 8,319 $ 5,631 $ 5,750 $ 5,750 $ -
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5705 Capital Projects - $ - $ - $ - $ - $ - $
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES - $ - $ - $ - $ - $ - $
Draft 06.18.2025 81
32 32 32 32 32
City of Live Oak 3200 3200 3200 3200 3200
Fund 32
Dept 3200-Gov't Services - Public Works AB1600
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4705 Impact Fees 41,835 $ 13,713 $ 274 $ 653 $ 800 $ 800 $ 4169 Interest Earnings 211 1,955 2,864 1,650 1,650 1,650 TOTAL FUND REVENUES 42,046 $ 15,668 $ 3,138 $ 2,303 $ 2,450 $ 2,450 $ -
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5705 Capital Projects - $ - $ - $ - $ - $ - $
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES - $ - $ - $ - $ - $ - $
Draft 06.18.2025 82
33 33 33 33 33
City of Live Oak 3300 3300 3300 3300 3300
Fund 33
Dept 3300 - Gov't Services - General Gov't AB1600
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4705 Impact Fees 73,487 $ 24,003 $ 482 $ 1,143 $ 1,400 $ 1,500 $ 4169 Interest Earnings 1,051 6,375 12,178 7,000 7,000 7,000 TOTAL FUND REVENUES 74,538 $ 30,378 $ 12,660 $ 8,143 $ 8,400 $ 8,500 $ -
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5341 Professional Services - $ - $ - $ - $ - $ - $
Total Services and Supplies - - - - - -
5705 Capital Projects - - - - - -
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES - $ - $ - $ - $ - $ - $
Draft 06.18.2025 83
34 34 34 34 34
City of Live Oak 3400 3400 3400 3400 3400
Fund 34
Department 3400 - Public Safety - Police AB1600
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4705 Impact Fees 40,105 $ 13,146 $ 264 $ 626 $ 800 $ 800 $ 4169 Interest Earnings 516 2,776 6,038 3,500 3,500 3,500 TOTAL FUND REVENUES 40,621 $ 15,922 $ 6,302 $ 4,126 $ 4,300 $ 4,300 $ -
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5705 Capital Projects - $ - $ - $ 230,000 $ 230,000 $ 50,000 $ 1 vehicle
Total Capital Outlay - - - 230,000 230,000 50,000
TOTAL FUND EXPENDITURES - $ - $ - $ 230,000 $ 230,000 $ 50,000 $ Draft 06.18.2025 84
35 35 35 35 35
City of Live Oak 3500 3500 3500 3500 3500
Fund 35
Dept 3500 - Public Safety - Fire AB1600
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4705 Impact Fees 111,063 $ 36,393 $ 732 $ 1,733 $ 2,100 $ 2,100 $ 4767 Miscellaneous Income - - - - - -
4169 Interest Earnings 717 4,227 9,227 5,000 5,000 5,000 TOTAL FUND REVENUES 111,780 $ 40,620 $ 9,959 $ 6,733 $ 7,100 $ 7,100 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5705 Capital Projects - $ - $ - $ 345,500 $ 350,000 $ 50,000 $ Total Capital Outlay - - - 345,500 350,000 50,000
TOTAL FUND EXPENDITURES - $ - $ - $ 345,500 $ 350,000 $ 50,000 $ Draft 06.18.2025 85
36 36 36 36 36
City of Live Oak 3600 3600 3600 3600 3600
Fund 36
Dept 3600 Roads/Signals AB1600
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4705 Impact Fees 212,546 $ 64,932 $ 16,038 $ 3,092 $ 7,000 $ 7,000 $ 4169 Interest Earnings 778 5,125 11,138 6,600 6,600 6,600 TOTAL FUND REVENUES 213,324 $ 70,057 $ 27,176 $ 9,692 $ 13,600 $ 13,600 $ -
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5341 Professional Services - $ - $ - $ - $ - $ - $
5705 Capital Projects - - - - - -
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES - $ - $ - $ - $ - $ - $
Draft 06.18.2025 86
39 39 39 39 39
City of Live Oak 3900 3900 3900 3900 3900
Fund 39
Department 3900 - Flood Control AB1600
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4169 Interest Earnings 5 $ 218 $ 52 $ 30 $ 50 $ 75 $
TOTAL FUND REVENUES 5 $ 218 $ 52 $ 30 $ 50 $ 75 $
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5705 Capital Projects - $ - $ - $ - $ - $ - $
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES - $ - $ - $ - $ - $ - $
Draft 06.18.2025 87
50 50 50 50 50
City of Live Oak 5000 5000 5000 5000 5000
Fund 50
Department 5000 - Water Connection Fees
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4403 Connection Fees 448,210 $ 160,335 $ 11,734 $ 11,734 $ 13,000 $ 13,000 $ 4169 Interest Earnings 1,836 14,189 36,232 20,000 24,000 24,000 TOTAL FUND REVENUES 450,046 $ 174,524 $ 47,966 $ 31,734 $ 37,000 $ 37,000 $ - - - - - -
Amended Proposed Proposed
Actuals Actuals Actuals Actuals Actuals Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5705 Capital Projects - $ - $ - $ - $ - $ - $
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES - $ - $ - $ - $ - $ - $
Draft 06.18.2025 88
51 51 51 51 51
City of Live Oak 5100 5100 5100 5100 5100
Fund 51
Department 5100 - Sewer Connection Fees
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4403 Connection Fees 482,350 $ 199,166 $ 14,088 $ 14,088 $ 16,000 $ 16,000 $ 4169 Interest Earnings 2,364 14,892 33,520 20,000 23,000 23,000 TOTAL FUND REVENUES 484,714 $ 214,058 $ 47,608 $ 34,088 $ 39,000 $ 39,000 $ -
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5705 Capital Projects - $ - $ - $ - $ - $ - $
P Street Lift Station ($2,750,000)
Total Capital Outlay - - - - - -
TOTAL FUND EXPENPENDITURES - $ - $ - $ - $ - $ - $
Draft 06.18.2025 89
52 52 52 52 52
City of Live Oak 5200 5200 5200 5200 5200
Fund 52
Dept 5200 - Storm Drain Connection Fees
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4403 Connection Fees 235,855 $ 106,864 $ 1,985 $ 3,949 $ 3,949 $ 4,000 $ 4167 Miscellaneous Income - - - - - -
4169 Interest Earnings 9,206 6,402 20,545 22,000 22,000 22,000 TOTAL FUND REVENUES 245,061 $ 113,266 $ 22,530 $ 25,949 $ 25,949 $ 26,000 $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5705 Capital Projects - $ - $ - $ - $ - $ - $
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES - $ - $ - $ - $ - $ - $
Draft 06.18.2025 90
58 58 58 58 58
City of Live Oak 5800 5800 5800 5800 5800
Fund 58
Dept 5800 - Coronavirus State and Local Fiscal Recovery Funds Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4601 ARPA funding 619,136 $ 40,546 $ 301,765 $ 1,166,200 $ - $ - $ 4169 Interest Earnings - 15,995 32,540 18,000 18,000 -
TOTAL FUND REVENUES 619,136 $ 56,541 $ 334,305 $ 1,184,200 $ 18,000 $ - $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5703 Special Department Expense - $ - $ - $ - $ - $ - $ Business façade improvement program ($100,000)
5704 Software 8,136 40,546 248,547 - - -
Building department permitting software ($90,000)
5705 Capital Projects - - - - - -
Chemical tanks ($35,000)
Total Interfund Transfers 8,136 40,546 248,547 - - -
5901 Interfund Transfers 611,000 - - 850,000 1,061,213 - Total Interfund Transfers 611,000 - - 850,000 1,061,213 - TOTAL FUND EXPENDITURES 619,136 $ 40,546 $ 248,547 $ 850,000 $ 1,061,213 $ - $ Draft 06.18.2025 91
59 59 59 59 59
City of Live Oak 5900 5900 5900 5900 5900
Fund 59
Dept 5900 - Capital Equipment Purchase Reserve
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
5901 Interfund Transfer - $ - $ - $ (125,000) $ (125,000) $ - $ Total Interfund Transfers - - - (125,000) (125,000) -
TOTAL FUND EXPENDITURES - $ - $ - $ (125,000) $ (125,000) $ - $ Draft 06.18.2025 92
90 90 90 90 90
City of Live Oak 9000 9000 9000 9000 9000
Fund 90
Dept 9000 - CDBG Housing Rehab Program Income
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4901 89-STBG-351 Program Income - $ - $ - $ - $ - $ - $ 4902 91-STBG-531 Program Income 17,830 - - - - -
4903 94-STBG-804 Program Income - - - - - -
4906 99-STBG-1371 Program Income 1,296 17,214 1,650 - - - 4951 98-EDBG-609 Program Income 58,009 4,233 4,030 - - - 4907 02-STBG-1710 Program Income 75,529 - - - - -
4602 Program Income - - - 5,000 5,000 -
4169 Interest Earnings 319 2,055 4,717 2,500 2,500 -
TOTAL FUND REVENUES 152,983 $ 23,502 $ 10,397 $ 7,500 $ 7,500 $ - $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
6001 General Administration 308 $ - $ - $ - $ - $ - $
6003 Activity Delivery - - - - - -
TOTAL FUND EXPENDITURES 308 $ - $ - $ - $ - $ - $
Draft 06.18.2025 93
92 92 92 92 92
City of Live Oak 9200 9200 9200 9200 9200
Fund 92
Department 9200 - HOME Program Income
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

REVENUES
4972 97-HOME Program Income 67,846 $ - $ 350 $ - $ - $ - $ 4975 06-HOME-Program Income 25,000 - - - - -
4979 HOME-9274 Program Income - - - - - -
4602 Program Income - 44,734 - 2,200 2,200 -
4169 Interest Earnings 248 17,336 4,074 - - -
TOTAL FUND REVENUES 93,094 $ 62,070 $ 4,424 $ 2,200 $ 2,200 $ - $ Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Acct # Description FY 2022 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026

EXPENDITURES
6001 General Administration 257 $ - $ 21,000 $ - $ - $ 10,500 $ 6003 Activity Delivery - - - - - -
6005 Housing Rehabilitation - - - - - -
6010 Eligible Housing Activities - - - - - -
TOTAL FUND EXPENDITURES 257 $ - $ 21,000 $ - $ - $ 10,500 $ Draft 06.18.2025 94
1 Resolution No.

RESOLUTION OF THE CITY OF LIVE OAK, COUNTY OF SUTTER, STATE OF CALIFORNIA, ADOPTING THE CITY ANNUAL BUDGET AND BUDGET POLICIES OF THE CITY FOR THE 2025-26 FISCAL YEAR WHEREAS, the City Manager has prepared and submitted to the City Council a proposed budget for the 2025-26 fiscal year, starting July 1, 2025; 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 2025-26” said document as prepared by the City Manager, amended by the City Council, is hereby adopted for the Fiscal Year, commencing July 1, 2025.

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 2025-26 fiscal year.

General Fund $ 5,666,834
All Other Funds 10,193,703
Total Budget $15,860,537
PASSED AND ADOPTED by the City Council of the City of Live Oak this 18th day of June, 2025, by the following vote:

AYES:

NOES:

ABSENT:

NOT VOTING: APPROVED:

Jeramy Chapdelaine, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
95 FY 2024-25 Appropriations Limit 7,602,424 $
Change in Per Capita Personal Income 6.44%
Per Capita converted to a Ratio 1.0644
Change inPopulation 0.83%
Population converted to a Ratio 1.0083
Calculation of Factor (1.0644 x 1.0083) 1.0732
FY 2025-26 Appropriations Limit 8,159,184 $
FY 2025-26 Proceeds of Taxes 5,155,497 $
FY 2025-26 Amount Under Appropriation Limit 3,003,686 $ Change in Population Growth
City 0.58%
County 0.83%
Change in State's Per Capita Income 6.44%
Gann Appropriation Limit
Fiscal Year 2025-26
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.
96 Fiscal year 2025-26
Appropriations Subject to the
Appropriations Limit
Article XIIIB of the California Constitution requires an annual calculation of the City's appropriation limitation. The City's expenditures utilizing taxes may not increase beyond the relation to changes in per capita income and population change.

General Fund Appropriations Subject to the Limit
Secured Property Taxes 1,089,440 $
Unsecured Property Taxes 56,508
Homeowners Exemption 8,500
Property Tax In Lieu of Vehicle License Fees 1,546,496
General Sales and Use Tax 480,000
Prop 172 Public Safety Augmentation 45,000
Property Tax Other -
Excise Tax 15,000
Business License 48,000
PG&E Franchise Fee 105,000
Cable TV Franchise Fee 45,000
Recology Franchise Fee 145,000
Transfer Tax 10,000
VLF Motor Vehicle In Lieu 11,000
Vehicle Code Fines 1,000
Interest Earnings on Tax Proceeds* 36,059
General Fund Portion Subject to the Limit 3,642,003 $
(Exclude fees and permits designed to recover costs)
Special Revenue Appropriations
14 Streets & Roads Gas Tax 528,156 $
15 Transportation Tax Non Transit -
16 Traffic Safety (Vehicle Code Fines) -
17 COPS Fund 20,000
20 Street Light Assessment 54,464
21 Mello Roos CFD 92-1 105,000
22 Fire Benefit Assessment 134,650
23 Mello Roos Fire CFD 2004-1 138,822
24 Mello Roos Police CFD 2004-1 385,610
25 Mello Roos Animal Services CFD 2004-1 23,137
26 Mello Roos Street Lighting CFD 2004-1 23,137
27 Mello Roos Parks & Recreation CFD 2004-1 77,381
28 Mello Roos Storm Drain CFD 2004-1 23,137
Special Revenue Portion Subject to the Limit 1,513,494 $ Total Appropriations Subject to the Limit $ 5,155,497
97 1
Resolution No.

RESOLUTION OF THE CITY OF LIVE OAK, COUNTY OF SUTTER, STATE OF CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT FOR FISCAL YEAR 2025-26 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 2024-25 be established in the amount of $7,602,424; 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 that the City Council of the City of Live Oak determines that an appropriations limit in said amount is $8,159,184 and the same is hereby established for said Fiscal Year 2025-26.

LET IT BE FURTHER RESOLVED that the City Council of the City of Live Oak determines that the appropriations subject to the appropriations limit are estimated at $5,115,497, which is below the limit by $3,003,686 for Fiscal Year 2025-26.

PASSED AND ADOPTED by the City Council of the City of Live Oak this 18th day of June, 2025, by the following vote:

AYES:

NOES:

ABSENT:

NOT VOTING:

APPROVED:

Jeramy Chapdelaine, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
98