Road Maintenance & Rehabilitation Account Fund – 1223 is used to account for transportation funding received per Streets and Highway Code Section 2031. This is the result of new taxes imposed on gas and diesel and vehicle registration under Senate Bill 1 (SB1) passed in 2017.
Funds can be used for road maintenance and rehabilitation, safety projects, railroad grade separations, traffic control devices and complete street components.
Measure V Regional Improvements – Fund 1224 is used to account for funds received from Measure V sales tax for regional improvements located within the City of Livingston, such as the Hammet & Campbell improvements.
Capital Project Funds
These funds are used to account for non-enterprise resources used to acquire or construct capital infrastructure.
Grant Capital Expenditures Fund – 1300 is used to account for funds used for the construction of major capital facilities funded by State and Federal Grants (other than grant-funded projects that are constructed in the Water Enterprise Capital Projects Fund, Domestic Wastewater Enterprise Capital Projects Fund, Industrial Wastewater Enterprise Fund or other Enterprise Funds). Grant-funded construction projects can include roads, curbs and gutters, sidewalks, bridges, buildings and other general infrastructure.
General Capital Expenditures Fund – 1301 is used to account for non-Enterprise funds used for the construction of major governmental capital facilities not funded by grants.
New Fire Station Capital Fund – 1310 is used to account for funds used for upgrading the existing fire station or building a new fire station.
Fire Protection Development Impact Fees Fund - 2000 is used to account for funds used for fire protection impact fees collected from new developments built in the City pursuant to the State Mitigation Fee Act (Government Code 66000 ET. Seq.) . Expenditures of fire protection impact fees can only be for the construction and improvement of public fire protection buildings and facilities as well as the purchasing of equipment needed for new developments.
Police Development Impact Fees Fund - 2001 is used to account for funds collected from new developments built in the City pursuant to the State Mitigation Fee Act (Government Code 66000 ET. Seq.). Expenditures can only be used for the construction and improvement of law enforcement buildings and facilities as well as the purchase of capital equipment needed to provide law enforcement services to new development.
Municipal Facilities Development Impact Fees Fund - 2002 is used to account for funds collected from new developments built in the City pursuant to the State Mitigation Fee Act (Government Code 66000 ET. Seq.). Expenditures can only be used for the construction and improvement of public buildings and facilities needed for new development.
Parks Development Impact Fees Fund - 2003 is used to account for funds used for park impact fees collected from new developments built in the City pursuant to the State Mitigation Fee Act (Government Code 66000 ET. Seq.). Expenditures can only be for the construction and improvement of public parks and facilities as well as the purchasing of park equipment needed for new developments.
Streets and Bridges Development Impact Fees Capital Projects Fund - 2004 is used to account for funds collected from new developments built in the City pursuant to the State Mitigation Fee Act (Government Code 66000 ET. Seq.). Expenditures can only be used for the construction, improvement or expansion of streets and public thoroughfares needed for new developments.
Storm Drainage Development Impact Fees Fund – 2005 is used to account for funds collected from new developments built in the City pursuant to the State Mitigation Fee Act (Government Code 66000 ET. Seq.). Expenditures can only be for the construction and improvement of new storm drainage needed for new development.
General Plan Update Impact Fee – 2007 is used for funds received from new development that are to be used for the General Plan update.
P ROPRIETARY F UND S
These funds are used to account for the resources collected and used for business-type activities.
Revenues are generated through the activity or service provided by the fund itself.
Enterprise Funds
Enterprise Funds are used to account for those operations that are financed and operated in a manner similar to a private business enterprise where fees are charged to external users and the intended purpose of the City is either (1) that the cost (expenses, including depreciation) of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges; (2) or where the City has decided that periodic determination of revenues earned, expenses incurred and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.
Fleet Replacement Fund – 2020 is used to accumulate funds for the replacement and purchase of vehicles which helps stabilize budgeting for major vehicle purchases.
Water Operations Fund - 2100 is used to account for funds used in the purchase, transportation, treatment and distribution of drinking water to the residents of Livingston.
Wastewater Operations Fund - 2101 is used to account for funds used to provide domestic wastewater services to the residents of Livingston.
Industrial Wastewater Fund - 2102 is used to account for funds used for the collection, treatment and protection of the public health from wastewater generated within the City of Livingston.
Sanitation Fund - 2103 is used to account for funds used to provide refuse, solid waste, recycling and street sweeping services to the residents of the City.
Water Capital Projects Fund - 2104 is used to account for funds used in the construction, replacement, upgrade, and improvement of major water system capital facilities.
Wastewater Capital Projects Fund - 2105 is used to account for funds used in the construction, replacement, upgrade, and improvement of major wastewater system capital facilities.
TCP Settlement Fund - 2106 is used to account for funds received from several chemical companies which are used toward remediation of groundwater contamination from 1, 2, 3- Trichloropropane which was allegedly included with soil fumigants used to control nematodes.
SECTION 3
BUDGET SUMMARIES
Intergovernmental Fines Use of
Estimated Licenses From Charges Forfeitures Money Maintenance Estimated Balance and Other for and and Transfers Total and Capital Capital Debt Transfers Total Balance 7/1/2024 Taxes Permits Agencies Services Assessments Property Other In Revenue Personnel Operations Projects Equipment Service Out Expense 6/30/2025
GOVERNMENTAL FUNDS
1100 - General $ 4,673,164 $ 5,421,885 $ 197,905 $ 2,317,715 $ 166,000 $ 22,800 $ 78,400 $ 263,200 $ 240,000 $ 8,707,905 $ 4,963,633 $ 2,411,869 $ - $ 80,582 $ 162,373 $ 938,908 $ 8,557,365 $ 4,823,704 1110 - Economic Opportunity 189,194 - - - - - - - - - - - - - - - - 189,194 1115 - Revenue Stabilization 1,572,369 - - - - - - - - - - - - - - - - 1,572,369 Total General 6,434,727 5,421,885 197,905 2,317,715 166,000 22,800 78,400 263,200 240,000 8,707,905 4,963,633 2,411,869 - 80,582 162,373 938,908 8,557,365 6,585,267 1120 - Community Development (758,037) - 142,785 5,290 29,200 - - 105,556 508,901 791,732 377,958 412,975 - 800 - - 791,733 (758,038) 1125 - Recreation - - - 128,789 - 25,500 59,600 430,007 643,896 361,366 258,271 - 1,800 22,459 - 643,896 - 1200 - Gas Tax - 383,245 - - - - - - 55,000 438,245 294,764 134,531 - 7,094 - - 436,389 1,856 1201 - Transportation Development Act 281,207 - - - - - - - - - - - - - - - - 281,207 1202 - Regional Surface Transportation Plan 1,057,002 - - 195,000 - - - - - 195,000 - 195,000 - - - - 195,000 1,057,002 1204 - Citizens Option For Public Safety 204,279 - - 100,000 - - - - - 100,000 134,762 5,343 - - - 95,000 235,105 69,174 1207 - CFD 2017-1 201,671 - - - - 219,278 - - - 219,278 2,115 26,060 - - - - 28,175 392,774 1208 - Amenities Impact Fees 22,653 - - - - - - - - - - - - - - - - 22,653 1209 - CFD 2013-1 418,382 - - - - 19,601 - - - 19,601 28,081 1,229 - - - - 29,310 408,673 1211 - Landscape and Lighting Districts 1,274,333 - - - - 790,687 - - - 790,687 654,646 341,210 - 182,133 - - 1,177,989 887,031 1212 - Benefit Assessment Districts 122,937 - - - - 205,772 - - - 205,772 76,609 115,639 - - - - 192,248 136,461 1213 - CFD 2005-1 2,043,552 - - - - 840,086 - - - 840,086 427,350 171,878 - 439,276 - 200,000 1,238,504 1,645,134 1214 - HOME Program Income 471,182 - - - - - - - - - - - - - - - - 471,182 1215 - CDBG Program Income - - - - - - - - - - - - - - - - - - 1217 - Abandoned Vehicle Abatement 41,099 - - 10,000 - - - - - 10,000 - 10,000 - - - - 10,000 41,099 1219 - Mental Health and Police in Schools 22,593 - - 116,000 - - - - 55,000 171,000 165,151 5,343 - - - - 170,494 23,099 1221 - Measure V 80% Other Transportation Needs 984,341 392,000 - - - - - - - 392,000 - 758,995 - - 120,436 879,431 496,910 1222 - Measure V 20% Alternative Modes 543,717 98,400 - - - - - - - 98,400 - - 125,000 - - 3,454 128,454 513,663 1223 - Road Maintenance & Rehabilitation Account 1,653,197 364,870 - - - - - - - 364,870 - - 512,370 - - 55,000 567,370 1,450,697 1224 - Measure V Regional Improvements 11,676 970,601 - - - - - - - 970,601 - - 970,601 - - - 970,601 11,676 Total Special Revenue 8,595,784 2,209,116 142,785 426,290 157,989 2,075,424 25,500 165,156 1,048,908 6,251,168 2,522,802 1,677,479 2,366,966 631,103 22,459 473,890 7,694,699 7,152,253 1300 - General Grant Capital Projects 187,497 - - 978,688 - - - - 123,891 1,102,579 - - 1,102,578 - - - 1,102,578 187,498 1301 - General Capital Projects 67,975 - - 5,476,623 - - - - - 5,476,623 - - 5,476,623 - - - 5,476,623 67,975 1310 - New Fire Station Capital Fund 430,020 - - - - - - - - - - - - - - - - 430,020 2000 - Fire Protection Development Impact Fees 349,999 - - - 2,600 - - - - 2,600 - - - - - - - 352,599 2001 - Police Development Impact Fees 250,134 - - - 3,228 - - - - 3,228 - - - - - - - 253,362 2002 - Municipal Facilities Development Impact Fees 947,792 - - - 10,000 - - - - 10,000 - - 438,500 - - - 438,500 519,292 2003 - Park Development Impact Fees 67,207 - - - 840 - - - - 840 - - 55,000 - - - 55,000 13,047 2004 - Street and Bridges Development Impact Fees 849,293 - - - - - - - - - - - - - - - - 849,293 2005 - Storm Drainage Development Impact Fees 4,697 - - - - - - - - - - - - - - - - 4,697 2007 - General Plan Update Impact Fee 5,545 - - - 8,000 - - - - 8,000 - - - - - - - 13,545 Total Capital Projects 3,160,159 - - 6,455,311 24,668 - - - 123,891 6,603,870 - - 7,072,701 - - - 7,072,701 2,691,328 Total Governmental Funds 18,190,670 7,631,001 340,690 9,199,316 348,657 2,098,224 103,900 428,356 1,412,799 21,562,943 7,486,435 4,089,348 9,439,667 711,685 184,832 1,412,798 23,324,765 16,428,848
PROPRIETARY FUNDS
2020 - Fleet Replacement Fund 110,295 - - - - - - - - - - - - - - - - 110,295 2100 - Water Operations 7,414,205 - - - 4,668,275 45,895 4,040 8,125 135,933 4,862,268 1,166,546 2,132,983 125,000 230,273 306,766 - 3,961,568 8,314,905 2101 - Wastewater Operations 1,788,602 - - - 3,250,000 33,900 14,470 4,550 - 3,302,920 1,033,026 1,078,823 - 2,164,992 450,650 - 4,727,491 364,031 2102 - Industrial Wastewater 9,703 - - - - - - - - - - - - - - - - 9,703 2103 - Sanitation Operations 718,523 - - 75,000 2,175,560 15,194 5,000 5,200 - 2,275,954 393,624 2,402,145 - 55,000 - - 2,850,769 143,708 2104 - Water Capital Projects 3,942,851 - - - 40,107 - - - - 40,107 - 180,000 - - 135,933 315,933 3,667,025 2105 - Wastewater Capital Projects 318,555 - - - 9,460 - - - - 9,460 - - - 250,000 - - 250,000 78,015 2106 - TCP Settlement Fund 3,275,860 - - - - - - - - - - - - - - - - 3,275,860 Total Enterprise 17,578,594 - - 75,000 10,143,402 94,989 23,510 17,875 135,933 10,490,709 2,593,196 5,613,951 305,000 2,700,265 757,416 135,933 12,105,761 15,963,542 Grand Total - All Funds $ 35,769,264 $ 7,631,001 $ 340,690 $ 9,274,316 $ 10,492,059 $ 2,193,213 $ 127,410 $ 446,231 $ 1,548,731 $ 32,053,652 $ 10,079,631 $ 9,703,299 $ 9,744,667 $ 3,411,950 $ 942,248 $ 1,548,731 $ 35,430,523 $ 32,392,390
ENTERPRISE
REVENUE EXPENSE
General
Special Revenue
CAPITAL PROJECTS
2024/2025 Budget Summary
1100 100 Elected Officials $ 11,400 $ 197,151 $ - $ - $ - $ - $ 208,551 $ 208,551 $ - $ - $ - 1100 101 Administrative Services 442,213 599,122 - - 18,105 938,908 1,998,348 1,998,348 - - - 1100 102 Police 4,134,930 906,199 - - 30,205 - 5,071,334 5,071,334 - - - 1204 102 California COPS Grant 134,762 5,343 - - - 95,000 235,105 - 235,105 - - 1217 102 Abandoned Vehicle Abatement - 10,000 - - - - 10,000 - 10,000 - - 1219 102 MAPS Program 165,151 5,343 - - - 170,494 - 170,494 - - 1100 103 Fire - 268,770 - - - - 268,770 268,770 - - -
1100 105 Public Works Administration 272,081 221,785 - 47,082 22,005 - 562,953 562,953 - - - 1100 104 Parks 103,009 218,842 - 33,500 92,058 - 447,409 447,409 - - - 1200 105 Gas Tax 294,764 134,531 - 7,094 - - 436,389 - 436,389 - - 1202 105 Regional Surface Transportation Program - 195,000 - - - - 195,000 - 195,000 - - 1221 105 Measure V 80% Other Transportation Needs - - 758,995 - - 120,436 879,431 - 879,431 - - 1222 105 Measure V 20% Alternative Modes - - 125,000 - - 3,454 128,454 - 128,454 - - 1223 105 Road Maintenance & Rehabilitation Account - - 512,370 - - 55,000 567,370 - 567,370 - - 1224 105 Measure V Regional Projects - - 970,601 - - - 970,601 - 970,601 - - 1300 600 General Grant Capital Projects - - 1,102,578 - - - 1,102,578 - - 1,102,578 - 1301 600 General Capital Projects - - 5,476,623 - - - 5,476,623 - - 5,476,623 2002 700 Municipal Facilities Development Impact Fees - - 438,500 - - - 438,500 - - 438,500 - 2003 700 Park Development Impact Fees - - 55,000 - - - 55,000 - - 55,000 - 2100 810 Water Operations 1,166,546 2,132,983 125,000 230,273 306,766 - 3,961,568 - - - 3,961,568 2104 830 Water Capital - - 180,000 - - 135,933 315,933 - - - 315,933 2101 815 Wastewater Operations 1,033,026 1,078,823 - 2,164,992 450,650 - 4,727,491 - - - 4,727,491 2103 825 Sanitation 393,624 2,402,145 - 55,000 - - 2,850,769 - - - 2,850,769 2105 835 Wastewater Capital - - - 250,000 - - 250,000 250,000 1125 106 Recreation 361,366 258,271 - 1,800 22,459 - 643,896 - 643,896 - - 1208 106 Amenities Impact Fees - - - - - - - - - - -
1120 107 Building 122,500 144,758 - 400 - - 267,658 - 267,658 - - 1120 108 Planning 249,284 120,150 - 400 - - 369,834 - 369,834 - - 1120 109 Engineering 6,174 148,067 - - - - 154,241 - 154,241 - - 1207 102 CFD 2017-1 Police Dept 2,115 16,904 - - - - 19,019 - 19,019 - - 1207 103 CFD 2017-1 Fire Dept - 2,088 - - - - 2,088 - 2,088 - - 1207 104 CFD 2017-1 Parks Dept - 4,729 - - - - 4,729 - 4,729 - - 1207 105 CFD 2017-1 Public Works Streets Dept - 2,339 - - - - 2,339 - 2,339 - - 1209 102 CFD 2013-1 Police Dept 28,081 1,152 - - - - 29,233 - 29,233 - - 1209 103 CFD 2013-1 Fire Dept - 25 - - - - 25 25
1209 104 CFD 2013-1 Parks Dept - 49 - - - - 49 49
1209 105 CFD 2013-1 Public Works/Streets - 3 - - - - 3 3 1211 3XX Landscape Maintenance District 654,646 341,210 - 182,133 - - 1,177,989 - 1,177,989 - - 1212 4XX Benefit Assessment District 76,609 115,639 - - - - 192,248 - 192,248 - - 1213 475 CFD 2005-1 427,351 171,878 - 439,276 - 200,000 1,238,504 - 1,238,504 - - Total All Funds $ 10,079,631 $ 9,703,299 $ 9,744,667 $ 3,411,950 $ 942,248 1,548,731$ $ 35,430,523 $ 8,557,365 $ 7,694,699 $ 7,072,701 $ 12,105,761
ASSESSMENTS
FUNDS
ADMINISTRATION
PUBLIC SAFETY
PUBLIC WORKS
RECREATION
COMMUNITY DEVELOPMENT
Projects
Vehicles,
Equipment, &
Improvements
Debt
Service
Transfers
Out
Total
Expenditure
Budget
General
EXPENDITURES
Special
Revenue
Capital
Projects
Fund Enterprise Dept
Number Department Personnel Services
Maintenance
&
Operations
2024/2025 Expenditure Summary
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
1100 General Fund
Taxes
3111 Current Year Secured Taxes $1,793,984 $1,934,578 $2,029,112 $2,171,874 3112 Current Year Unsecured Taxes 130,837 148,458 144,010 159,663 3113 Supplemental SB 813 61,788 69,355 35,000 50,000
3120 Property Transfer Doc Taxes 38,800 24,681 37,000 36,000 3122 RDA Residual Tax Revenue 5,289 9,395 - -
3130 Sales and Use Tax 1,879,757 1,867,145 1,773,000 1,927,236 3160 Transient Occupancy Tax 126,544 124,837 115,850 115,850 3182 Franchise Tax 407,410 481,452 416,000 857,600
3350 Public Safety (Prop. 172) 104,583 105,972 103,700 103,662 Taxes Totals: $4,548,991 $4,765,872 $4,653,672 $5,421,885 Licenses & Permits
3210 Business Licenses $46,194 $45,287 $50,000 $45,000
3211 Business Gross Receipts 23,280 249,237 100,000 145,000 3212 Bus Lic-Disability Access& Edu 1,995 1,969 2,300 2,000 3226 Animal Licenses 3,910 1,100 2,000 2,000
3227 Bicycle Licenses 5 5 5 5
3229 Yard Sale Permits 430 400 400 400
3230 Dance Permits 2,100 3,100 2,000 2,000
3232 M-home & Spec Occupancy Permit 1,794 - 1,450 1,500 Licenses & Permits Totals: $79,708 $301,099 $158,155 197,905 Intergovernmental
3301 State P.O.S.T. Reimbursement $- $- $500 $500
3307 County Booking Fees 882 469 500 500
3351 Homeowner Property Tax Relief 15,050 14,952 15,000 15,000 3352 Intergovernmental Revenue 87,531 104,266 - -
3362 Property Tax In-Lieu of VLF 1,960,057 2,114,812 2,169,333 2,286,715 3363 Vehicle Lic Collection Excess 17,847 14,771 10,000 15,000 Intergovernmental Totals: $2,081,367 $2,249,270 $2,195,333 2,317,715 Charges for Services
3402 Live Scan/Finger Printing $8,351 $8,349 $6,000 $6,000 3403 Police Reports 3,415 2,790 2,500 2,500
3404 Vehicle Release 9,865 11,765 10,000 10,000
3433 Administrative Fees LLD 30,000 30,000 30,000 30,000 3434 Administrative Fees BAD 14,500 14,500 14,500 14,500 3435 Administrative Fees CFD 107,470 103,000 103,000 103,000 3455 Animal Control Fees 60 60 - -
Charges for Services Totals: $173,661 $170,464 $166,000 $166,000
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
Fines & Forfeitures
3191 Penalties/Fines $5,281 $767 $500 $-
3510 Traffic Safety 870 782 1,000 1,000
3511 Motor Vehicle Fines 7,043 7,717 7,300 7,300
3512 Criminal Fines 2,285 3,490 3,400 2,500
3513 Parking Violations 18,713 14,113 12,000 10,000
3517 Code Enforcement Citations 1,200 - - 1,000
3518 Animal Control Admin Citations - - - 1,000
Fines & Forfeitures Totals: 35,392 26,869 24,200 22,800 Return on Use of Money/Prop.
3610 Interest Income 12,329 56,257 15,000 70,000
3626 Rental Income 2,589 6,400 13,200 8,400
Return on Use of Money/Prop. Totals: 14,918 62,657 28,200 78,400 Miscellaneous Revenue
3720 Miscellaneous 3,243 3,243 - -
3951 HS Campus Res. Officer Reimb 919 1,303 - -
3953 Police Range Use Revenue 2,480 7,760 10,000 10,000 3954 Reimbursements/Refunds 258,756 366,096 240,000 250,000 3955 Other Revenue 173,090 25,067 2,000 2,000
3957 NSF Check Fees 1,485 1,728 1,200 1,200
3959 Cash Over/Short (89) (160) - -
3990 Transfer In - - - 240,000
Miscellaneous Revenue Totals: 439,884 405,038 253,200 503,200 General Fund Totals: $7,373,921 $7,981,268 $7,478,760 $8,707,905 1110 Economic Opportunity Fund
Return on Use of Money/Prop.
3610 Interest Income $764 $3,916 $- $-
Return on Use of Money/Prop. Totals: 764 3,916 - -
Transfer In
3990 Transfer In 149,374 - - -
Transfers In Totals: 149,374 - - -
Economic Opportunity Fund Totals: $150,138 $3,916 $- $-
1115 Revenue Stabilization Fund
Return on Use of Money/Prop.
3610 Interest Income $7,853 $66,789 $- $-
Return on Use of Money/Prop. Totals: 7,853 66,789 - -
Transfer In
3990 Transfer In 149,374 - - -
Transfers In Totals: 149,374 - - -
Revenue Stabilization Fund Totals: $157,227 $66,789 $- $-
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
1120 Community Development Fund
Licenses & Permits
3201 Construction Permits$190,281 $175,994 $120,000 $120,000 3202 Encroachment Permits 21,611 28,113 20,000 20,000
3203 Grading Permits 500- 500 500
3228 Sign Permits 195 780 585 585
3409 Home Occupation Permit 3,185 2,593 2,850 1,700
Licenses & Permits Totals: 215,773 207,480 143,935 142,785 Intergovernmental
3352 Intergovernmental Revenue 6,407 6,407 308,839 5,290 Intergovernmental Totals: 6,407 6,407 308,839 5,290
Charges for Services
3408 Conditional Use Permits 1,505 5,140 3,635 1,505
3411 Lot Line Adjustment 1,080-- 1,080
3412 Parcel Map- 33,546 1,235 1,235
3414 Tentative Subdivision Map-- 2,500-
3415 Final Subdivision Map- 96 1,260-
3416 Zone Change 2,565- 2,565-
3417 Site Plan Review-Bldg 3,615 8,558 5,640 5,000
3418 Site Plan/Design Review-Plng 2,430 10,686 4,680 4,680 3419 Environmental Review8 737 2,300 2,300
3420 General Plan Amendment 2,560---
3422 Administrative Development Fee- 155 360 360
3423 Eng Development Plan Review 32,336 15,595 30,000-
3430 Inspection Fees- 460 800-
3431 SMI - Revenue 124 11 120 40
3436 Admin Fee CA Bldg Std Comm 908--
3438 Permit Issuance Fee 18,900 20,925 13,000 13,000
3445 Cannabis Permit Fee-- 5,000-
Charges for Services Totals: 65,213 95,917 73,095 29,200 Return on Use of Money/Prop.
3610 Interest Income 212---
Return on Use of Money/Prop. Totals: 212---
Miscellaneous Revenue
3954 Reimbursements/Refunds 3,409 1,019 500 556
3955 Other Revenue 12,878 7,955 55,000 105,000
3989 Project Bid Pkgs. 525 900--
Miscellaneous Revenue Totals: 16,812 9,874 55,500 105,556 Transfer In
3990 Transfer In 129,857 127,221 338,015 508,901
Transfers In Totals: 129,857 127,221 338,015 508,901
Community Development Fund Totals: $434,274 $446,898$919,384 $791,732
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
1125 Recreation Fund
Intergovernmental
3352 Intergovernmental Revenue $6,757 $6,513 $-$-
Intergovernmental Totals: 6,757 6,513$-$-
Charges for Services
3471 Baseball Program Revenue 30,226 37,683 35,000 35,000 3472 Swimming Pool Revenue- 15,573 20,070 20,575
3473 Basketball Program Revenue- 19,579 18,400 16,700
3475 Adult Sports Program Revenue 6,076 3,807 7,614 7,614 3476 Contract Classes Revenue 14,390 5,661 5,800 5,800
3477 Special Events Revenue 3,964 3,305 6,375 2,700
3478 Concert Series- 4,250 6,000 6,000
3479 Soccer Program Revenue 21,836 37,443 23,220 31,900 3481 Swim Team Revenue--- 2,500
Charges for Services Totals: 76,492 127,300 122,479 128,789 Return on Use of Money/Prop.
3610 Interest Income 12 24--
3621 Recreation Concessions 13,764 17,322 9,000 9,000
3622 Rec Center Facility Rentals 17,138 13,753 15,000 15,000 3623 July 4th - Booth Rental 1,050 800 1,000 1,000
3624 Soccer Field Rentals- 2,801 500 500
3626 Rental Income- 4,800--
Return on Use of Money/Prop. Totals: 31,964 39,500 25,500 25,500 Miscellaneous
3642 Christmas Fundraiser--- 8,000
3650 Sweet Potato Festival Revenue- 44,917 48,000 51,000 3652 Dwntwn Market/Street Fair Rev 40 655 660 600
3954 Reimbursements/Refunds 369 868--
3955 Other Revenue 7,455---
Miscellaneous Revenue Totals: 7,864 46,440 48,660 59,600 Transfer In
3990 Transfer In 336,339 310,479 458,018 430,007
Transfers In Totals: 336,339 310,479 458,018 430,007
Recreation Fund Totals: $459,415 $530,233$654,657 $643,896 1200 Gas Tax Special Revenue
Taxes
3353 Gas Tax 2103$121,556$117,443$142,793 $126,602
3354 Gas Tax 2105 85,195 82,028 94,558 88,511
3356 Gas Tax 2106 42,716 41,996 46,118 44,170
3357 Gas Tax 2107 101,769 111,790 113,577 120,962
3358 Gas Tax 2107.5 4,000 3,000 4,000 3,000
Taxes Totals: 355,235 356,257 401,046 383,245
Intergovernmental
3352 Intergovernmental Revenue 7,137 8,735--
Intergovernmental Totals: 7,137 8,735--
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
Return on Use of Money/Prop.
3610 Interest Income $77 $1,794 $500 $-
Return on Use of Money/Prop. Totals: 77 1,794 500 -
Miscellaneous
3954 Reimbursements/Refunds 1,752 6,995 - -
3955 Other Revenue 7,584 - - -
Miscellaneous Revenue Totals: 9,336 6,995 - -
Transfer In
3990 Transfer In 133,804 - - 55,000
Transfers In Totals: 133,804 - - 55,000
Gas Tax Special Revenue Totals: $505,589 $373,781 $401,546 $438,245 1201 Transportation Development Act
Intergovernmental
3304 Article VIII LTF Fund Rev $15,730 $12,420 $90,999 $- Intergovernmental Totals: 15,730 12,420 90,999 -
Return on Use of Money/Prop.
3610 Interest Income 94 2,319 - -
Return on Use of Money/Prop. Totals: 94 2,319 - -
Transfer In
3990 Transfer In - 157,591 - -
Transfers In Totals: - 157,591 - -
Transportation Development Act Totals: $15,824 $172,330 $90,999 $- 1202 Regional Surface Transportation
Intergovernmental
3305 Regional Surface Transportation $170,975 $199,165 $199,165 $195,000 Intergovernmental Totals: 170,975 199,165 199,165 195,000 Return on Use of Money/Prop.
3610 Interest Income 2,802 18,242 - -
Return on Use of Money/Prop. Totals: 2,802 18,242 - -
Regional Surface Transportation Totals: $173,777 $217,407 $199,165 $195,000 1204 Community Orientated Policing ServicesCOPS
Intergovernmental
3380 AB 1913 Calif Cops Grant $226,598 $186,346 $100,000 $100,000 Intergovernmental Totals: 226,598 186,346 100,000 100,000 Intergovernmental
3352 Intergovernmental Revenue 3,044 3,044 - -
3885 PD Bullet Proof Vest Grant 7,740 - - -
Intergovernmental Totals: $10,784 $3,044 $- $-
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
Return on Use of Money/Prop.
3610 Interest Income $240 $3,462 $-
Return on Use of Money/Prop. Totals: 240 3,462 -
Miscellaneous Revenue
3954 Reimbursements/Refunds - 348 -
3955 Other Revenue 4,487 - -
Miscellaneous Revenue Total 4,487 348 -
Citizen Opt Public Safety-COPS Totals: $242,109 $193,198 $100,000 $100,000 1207 CFD 2017-1 (Public Services)
Charges For Services
3480 District Formation Fees $- $30,581 $- $-
Charges For Services Total - 30,581 - -
Fines & Forfeitures
3942 CFD Police Revenue 32,034 32,857 46,433 142,531
3986 CFD Fire Revenue 3,943 4,044 5,715 17,542
3987 CFD Parks Landscape Revenue 8,871 9,099 12,858 39,470 3988 CFD Streets & Drainage Revenue 4,435 4,549 6,429 19,735 Fines & Forfeitures Totals: 49,283 50,549 71,436 219,278 Return on Use of Money/Prop.
3610 Interest Income 239 2,641 - -
Return on Use of Money/Prop. Totals: 239 2,641 - -
CFD 2017-1 (Public Services) Totals: $49,522 $83,772 $71,436 $219,278 1208 1% Amenities Fee
Return on Use of Money/Prop.
3610 Interest Income $84 $512 $- $-
Return on Use of Money/Prop. Totals: 84 - - -
1% Amenities Fee Totals: $84 $512 $- $-
1209 CFD 2013-1 Liv Fam Apartments
Intergovernmental
3352 Intergovernmental Revenue $913 $913 $- $-
Intergovernmental Totals: 913 913 - -
Fines & Forfeitures
3942 CFD Police Revenue 18,136 18,136 18,136 18,375
3986 CFD Fire Revenue 387 387 387 392
3987 CFD Parks,Landscape Revenue 774 774 774 784
3988 CFD Streets & Drainage Revenue 48 48 48 50
Fines & Forfeitures Totals: 19,345 19,345 19,345 19,601 Return on Use of Money/Prop.
3610 Interest Income 1,728 9,720 - -
Return on Use of Money/Prop. Totals: 1,728 9,720 - -
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
CFD 2013-1 Liv Fam Apartments Totals: $23,651 $30,063 $19,345 $19,601 1211 Landscape & Lighting Asmt Dist
Intergovernmental
3352 Intergovernmental Revenue $11,262 $11,261 $- $-
Intergovernmental Totals: 11,262 11,261 - -
Fines & Forfeitures
3901 LMD Assesmt Almond Glen 6,816 6,816 6,816 6,816
3902 LMD Assesmt Country Clen 2,316 2,316 2,316 2,316
3903 LMD Assesmt Country Roads 16,244 16,244 16,244 16,244 3904 LMD Assesmt Harvest Manor 11,318 11,318 11,318 11,318 3905 LMD Assesmt Vintage West 25,178 25,178 25,178 25,178 3906 LMD Assesmt Monte Cristo 8,218 8,481 8,957 9,285
3907 LMD Assesmt Monte Cristo II 16,777 17,316 18,286 18,955 3908 LMD Assesmt Vinewood Estates 6,475 6,475 6,475 6,474 3909 LMD Assesmt Vinewood Est II 1,824 1,883 1,988 2,061 3910 LMD Assesmt Vinyd Kensingtn 4,292 4,429 4,677 4,849 3911 LMD Assesmt Bridgeport Vill 36,310 37,476 39,574 41,025 3912 LMD Assesmt Davante Villas 97,409 100,536 106,165 110,057 3913 LMD Assesmt Strwberry Flds 2,657 2,742 2,896 3,002 3914 LMD Assesmt Cntry Villas #1-3 22,980 23,718 25,047 25,962 3915 LMD Assesmt Cntry Vill/Sund IV 28,138 29,042 30,668 31,792 3916 LMD Assesmt Parkside 41,274 55,496 44,983 46,631
3917 LMD Assesmt Country Ln #1 26,323 27,168 28,689 29,741 3918 LMD Assesmt Country Ln #2 139,655 144,139 152,208 157,788 3919 LMD Assesmt La Tierra 54,394 56,141 59,283 61,457
3920 LMD Assesmt North Res-CityW 20,358 20,358 20,358 20,358 3921 LMD Assesmt South Res 38,064 38,056 38,058 38,058
3922 LMD Assesmt Central Residtl 27,622 27,622 27,622 27,675 3923 LMD Assesmt North Comm. 18,337 18,331 18,339 18,367 3924 LMD Assesmt Dwntwn Comm 1,294 1,294 1,294 1,294
3925 LMD Assesmt South Comm 545 563 648 563
3926 LMD Assesmt Somerset 64,984 67,069 70,825 73,420
Fines & Forfeitures Totals: 719,799 750,207 768,913 790,687 Return on Use of Money/Prop.
3610 Interest Income 5,236 30,989 - -
Return on Use of Money/Prop. Totals: 5,236 30,989 - -
Miscellaneous
3954 Reimbursements/Refunds 9,693 11,589 - -
3955 Other Revenue 14,261 - - -
Miscellaneous Revenue Totals: 23,954 11,589 - -
Landscape & Lighting Asmt Dist Totals: $760,252 $804,043 $768,913 $790,687
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
1212 Benefit Assessment Dist (BAD)
Intergovernmental
3352 Intergovernmental Revenue $1,065 $1,217 $- $-
Intergovernmental Totals: 1,065 1,217 - -
Fines & Forfeitures
3802 BAD Assesmt Cntry Glen 1,893 1,893 1,893 1,893
3803 BAD Assesmt Cntry Roads 3,440 3,440 3,440 3,440
3805 BAD Assesmt Vintage West "A" 1,839 1,839 1,839 1,839 3806 BAD Assesmt Monte Cristo 8,019 8,278 8,741 9,061
3807 BAD assesmt Monte Cristo II 8,270 8,536 9,014 9,344 3808 BAD Assesmt Vinewood Estates 5,483 5,483 5,483 5,483 3809 BAD Assesmt Vinewood Est II 1,047 1,080 1,141 1,182 3810 BAD Assesmt Vinyd Kensington 1,003 1,036 1,094 1,133 3811 BAD Assesmt Bridgeport Village 10,403 10,737 11,338 11,754 3812 BAD Assesmt Davante Villas 19,682 20,312 21,452 22,235 3813 BAD Assesmt Strawberry Fields 761 786 830 860
3814 BAD Assesmt Cntry Villa #1-3 22,422 23,141 24,437 25,332 3815 BAD Assesmt Cntry Vill/Sund IV 12,305 12,701 13,412 13,904 3816 BAD Assesmt Parkside 23,469 11,326 25,580 26,518
3817 BAD Assesmnt Cntry Ln #1 7,204 7,435 7,852 8,138
3818 BAD Assesmnt Cntry Ln #2 20,196 20,843 22,013 22,817 3819 BAD Assesmnt La Tierra 9,768 10,082 10,647 11,037
3826 BAD Assesmnt Vintage Wst "B" 11,015 11,015 11,015 11,015 3828 BAD Assesmnt Somerset 16,625 17,160 18,121 18,785
Fines & Forfeitures Totals: 184,844 177,124 199,342 205,772 Return on Use of Money/Prop.
3610 Interest Income 722 1,794 - -
Return on Use of Money/Prop. Totals: 722 1,794 - -
Miscellaneous
3954 Reimbursements/Refunds 1,567 690 - -
3955 Other Revenue 2,132 - - -
Miscellaneous Revenue Totals: 3,699 690 -
Benefit Assessment Dist (BAD) Totals: $190,330 $180,826 $199,342 $205,772 1213 Community Facilities Dist-CFD
Intergovernmental
3352 Intergovernmental Revenue $4,413 $4,261 $- $-
Intergovernmental Totals: 4,413 4,261 - -
Fines & Forfeitures
3553 Special Assessment - CFD 745,496 767,416 810,375 840,086 Fines & Forfeitures Totals: 745,496 767,416 810,375 840,086
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
Return on Use of Money/Prop.
3610 Interest Income $4,947 $33,255 $- $-
Return on Use of Money/Prop. Totals: 4,947 33,255 - $-
Miscellaneous
3954 Reimbursements/Refunds 2,688 2,884 - -
3955 Other Revenue 22,771 - - -
Miscellaneous Revenue Totals: 25,459 2,884 - -
Community Facilities Dist-CFD Totals: $780,314 $807,815 $810,375 $840,086 1214 HOME Program Income
Return on Use of Money/Prop.
3610 Interest Income $13,106 $10,498 $- $-
3702 HOME Loan Payments 103,875 1,496 - -
Return on Use of Money/Prop. Totals: 116,981 11,994 - - Miscellaneous
3954 Reimbursements/Refunds 32 - - -
Miscellaneous Revenue Totals: 32 - - -
HOME Program Income Totals: $117,013 $11,994 $- $-
1215 CDBG Program Income
Intergovernmental
3961 CDBG CV Grant Revenue $211,852 $(3,291) $- $-
Intergovernmental Totals: 211,852 (3,291) - -
Miscellaneous
3954 Reimbursements/Refunds - 256 - -
Miscellaneous Revenue Totals: - 256 - -
CDBG Program Income Totals: $211,852 $(3,035) $- $-
1217 Abandoned Veh Abatement Fund
Intergovernmental
3308 Reimb Abandoned Vehicles Abate $11,857 $36,989 $10,000 $10,000 Intergovernmental Totals: 11,857 36,989 10,000 10,000
Return on Use of Money/Prop.
3610 Interest Income 63 425 - -
Return on Use of Money/Prop. Totals: 63 425 - -
Miscellaneous
3955 Other Revenue 538 - - - Miscellaneous Revenue Total 538 - - - Abandoned Veh Abatement Fund Totals: $12,458 $37,414 $10,000 $10,000
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
1219 MAPS
Service/Reimb. Revenue
3951 MAPS PD Program Reimbursement $102,065 $94,500 $116,000 $116,000 Service/Reimb. Revenue Totals: 102,065 94,500 116,000 116,000 Transfers In
3990 Transfer In 65,399 61,237 - 55,000
Transfers In Totals: 65,399 61,237 - 55,000
Intergovernmental
3352 Intergovernmental Revenue 3,044 3,044 - -
Intergovernmental Totals: 3,044 3,044 -
Return on Use of Money/Prop.
3610 Interest income 6 643 - -
Return on Use of Money/Prop. Totals: 6 643 - -
Miscellaneous
3954 Reimbursements/Refunds - 256 - -
3955 Other Revenue 4,419 - - -
Miscellaneous Revenue Total: 4,419 256 - -
Maps Totals: $174,932 $159,680 $116,000 $171,000
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
1221 Measure V 80%OtherTransp.Needs
Taxes
3370 Measure V Revenue $475,515 $462,882 $460,000 $392,000 Taxes Totals: 475,515 462,882 460,000 392,000
Return on Use of Money/Prop.
3610 Interest Income 2,365 18,390 - -
Return on Use of Money/Prop. Totals: 2,365 - - -
Miscellaneous
3954 Reimbursements/Refunds 819 - - -
3955 Other Revenue 7,181 - - -
Miscellaneous Revenue Totals: 8,000 - - -
Measure V 80%OtherTransp.Needs Totals: $485,879 $481,273 $460,000 $392,000 1222 Measure V 20% Alternative Proj. Taxes
3370 Measure V Revenue $123,866 $115,721 $125,000 $98,400 Taxes Totals: 123,866 115,721 125,000 98,400
Return on Use of Money/Prop
Interest Income 1,175 11,859 - - Return on Use of Money/Prop. Totals 1,175 11,859 - - MeasureV 20% Alternative Proj. Totals: $125,041 $127,580 $125,000 $98,400 1223 Road Maintenance & Rehab(RMRA)
Taxes
3359 Gas Tax 2031 - RMRA $305,363 $318,076 $356,219 $364,870 Taxes Totals 305,363 318,076 356,219 364,870
Miscellaneous
3610 Interest Income 2,714 28,023 - -
Miscellaneous Revenue Total 2,714 28,023 - -
Road Maintenance & Rehab(RMRA) Totals: $308,078 $346,099 $356,219 $364,870 1224 Measure V Regional Improvement
Taxes
3370 Measure V Revenue $- $- $1,000,000 $970,601
Taxes Total - - 1,000,000 970,601
Intergovernmental
3868 Hammatt & Campbell Improvements 18,150 - - -
Intergovernmental Total: 18,150 - - -
Return on Use of Money/Prop.
3610 Interest Income 171 707 - -
Return On Use of Money/Prop Tot 171 707 -
Transfers In
Transfers In Totals: 13,396 123,970 -
Measure V Regional Improvement Totals: $31,717 $124,677 $1,000,000 $970,601
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
1300 General Capital Projects-Grant
Intergovernmental
3861 CML-5256(022) Ped Improv $- $- $- $43,666
3861 CML-5256(018) Alley Paving 1 385,563 2,366 - -
3862 CML-5256(019) Alley Paving 2 177,918 9,610 - -
3863 CML-5256(021) Max Foster Ph2 6,966 15,482 470,178 463,145 3864 CML-5256(020) Max Foster Ph1 13,615 16,653 482,379 471,877 3868 Hammatt & Campbell Improvement 11,249 - - -
Intergovernmental Totals: 595,310 44,110 952,557 978,688 Return on Use of Money/Prop.
3610 Interest Income - 2,205 - -
Return on Use of Money/Prop. Totals - 2,205 - -
Transfers In
3990 Transfer In 298,785 64,063 122,708 123,891
Transfers In Totals: 298,785 64,063 122,708 123,891
General Capital Projects-Grant Totals: $894,095 $110,378 $1,075,264 $1,102,579 1301 General Capital Projects-City
Return on Use of Money/Prop.
3610 Interest Income $253 $1,231 $- $-
3626 Rental Income - 6,475 - -
Return on Use of Money/Prop. Totals: 253 7,706 - -
Miscellaneous
3876 Prop 68 Grant-Lvngstn Rec-Plex 1,913,496 119,844 5,476,623 5,476,623 Miscellaneous Revenue Totals: 1,913,496 119,844 5,476,623 5,476,623
General Capital Projects-City Totals: $1,913,749 $127,550 $5,476,623 $5,476,623 1310 New Fire Station Capital Fund
Return on Use of Money/Prop.
3610 Interest Income $1,428 $9,726 $- $-
Return on Use of Money/Prop. Totals: 1,428 - - -
New Fire Station Capital Fund Totals: $1,428 $9,726 $- $- 2000 Fire Impact Fees Cap Proj
Charges for Services
3551 Developer Impact Fees $3,831 $8,648 $29,280 $2,600 Charges for Services Totals: 3,831 8,648 29,280 2,600
Return on Use of Money/Prop.
3610 Interest Income 1,237 7,761 - -
Return on Use of Money/Prop. Totals: 1,237 7,761 - -
Fire Impact Fees Cap Proj Totals: $5,067 $16,409 $29,280 $2,600 2001 Police Impact Fees Cap Proj
Charges for Services
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
3551 Developer Impact Fees $6,556 $6,560 $19,398 $3,228 Charges for Services Totals: 6,556 6,560 19,398 3,228
Return on Use of Money/Prop.
3610 Interest Income 1,140 6,335 - -
Return on Use of Money/Prop. Totals: 1,140 6,335 - -
Police Impact Fees Cap Proj Totals: $7,696 $12,895 $19,398 $3,228 2002 Municipal Facilities Imp Cap
Charges for Services
3551 Developer Impact Fees $9,286 $25,348 $129,554 $10,000 Charges for Services Totals: 9,286 25,348 129,554 10,000 Return on Use of Money/Prop.
3610 Interest Income 3,589 21,593 - -
Return on Use of Money/Prop. Totals: 3,589 21,593 - -
Municipal Facilities Imp Cap Totals: $12,874 $129,554 $129,554 $10,000 2003 Parks Dev Impact Fees Cap Proj
Charges for Services
3551 Developer Impact Fees $4,923 $- $35,680 $840
Charges for Services Totals: 4,923 - 35,680 840
Return on Use of Money/Prop.
3610 Interest Income 215 1,580 - -
Return on Use of Money/Prop. Totals: 215 1,580 - -
Parks Dev Impact Fees Cap Proj Totals: $5,138 $1,580 $35,680 $840 2004 Streets & Bridges Impact Cap
Return on Use of Money/Prop.
3610 Interest Income $2,484 $17,056 - $-
Return on Use of Money/Prop. Totals: 2,484 17,056 - -
Transfers In
3990 Transfer In - 59,286 - -
Transfers In Totals: - 59,286 - -
Streets & Bridges Impact Cap Totals: $2,484 $76,342 $- $-
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed Actuals Actuals Budget Budget 2005 Storm Drain Impact Fee Cap Pro
Charges For Services
3551 Developer Impact Fees $- $3 $- $-
Charges For Services Total - 3 - -
Return on Use of Money/Prop.
3610 Interest Income 24 105 - -
Return on Use of Money/Prop. Totals: 24 105 - -
Storm Drain Impact Fee Cap Pro Totals: $24 $109 $- $-
2007 General Plan Update Impact Fee
Charges for Services
3554 General Plan Update Fee $10,358 $23,472 $34,387 $8,000 Charges for Services Totals: 10,358 23,472 34,387 8,000 Return on Use of Money/Prop.
3610 Interest Income 1,069 8,340 - -
Return on Use of Money/Prop. Totals: 1,069 8,340 - -
Transfers In
3990 Transfer In - 150,000 - -
Transfers In Totals: - 150,000 - -
General Plan Update Impact Fee Totals: $11,427 $181,812 $34,387 $8,000 2020 Fleet Replacement Fund
Transfers In
3383 Vehicle Replacement $46,068 $62,000 $- $-
Transfers In Totals: 46,068 62,000 - -
Return on Use of Money/Prop.
3610 Interest Income 286 2,279 - -
Return on Use of Money/Prop. Totals: 286 2,279 - -
Transfers In
3990 Transfers In - 40,000 - -
Transfers In Totals: - 40,000 - -
Fleet Replacement Fund Totals: $46,354 $104,279 $- $-
2100 Water Enterprise Fund
Intergovernmental
3352 Intergovernmental Revenue $20,128 $17,637 $- $-
Intergovernmental Totals: 20,128 17,637 - -
Charges for Services
3426 User Fees 4,204,268 4,173,948 4,456,008 4,473,480
3427 Connection Fees - 1,771 - -
3428 Meter Installation Fees 4,933 5,853 34,886 20,000
3429 Water Meter Srvc/Rplcment Fees 173,500 181,558 174,795 174,795 Charges for Services Totals: 4,382,701 4,363,130 4,665,689 4,668,275 Fines & Forfeitures
3515 Penalty Fees 1,844 22,958 45,895 45,895
3516 Shut Off Fees 275 6,055 - -
Fines & Forfeitures Totals: 2,119 29,013 45,895 45,895
Return on Use of Money/Prop. Page 289
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
3610 Interest Income $23,089 $124,038 $4,040 $4,040
Return on Use of Money/Prop. Totals: 23,089 124,038 4,040 4,040 Miscellaneous Revenue
3953 Credit Check Fees 900 580 600 600
3954 Reimbursements/Refunds 20,283 45,950 5,000 5,000
3955 Other Revenue 34,438 77,494 2,525 2,525
Miscellaneous Revenue Totals: 55,621 124,024 8,125 8,125 Transfers In
3990 Transfers In - - 135,933 135,933
Transfers In Total - - 135,933 135,933
Water Enterprise Fund Totals: $4,483,658 $4,657,842 $4,859,682 $4,862,268 2101 Domestic Wastewater Enterprise
Intergovernmental
3352 Intergovernmental Revenue $202,984 $389,791 $- $-
Intergovernmental Totals: 202,984 389,791 - -
Charges for Services
3426 User Fees 2,452,950 2,678,321 3,200,000 3,250,000
3441 MS4 Review Fees 12,699 10,547 - -
Charges for Services Totals: 2,465,649 2,688,868 3,200,000 3,250,000 Fines & Forfeitures
3515 Penalty Fees 6,190 28,240 33,900 33,900
Fines & Forfeitures Totals: 6,190 28,240 33,900 33,900
Return on Use of Money/Prop.
3610 Interest Income 6,662 48,704 14,470 14,470
3626 Rental Income 23,600 20,400 - -
Return on Use of Money/Prop. Totals: 30,262 69,104 14,470 14,470 Miscellaneous
3720 Miscellaneous 554 (598) - -
3954 Reimbursements/Refunds 19,666 39,936 4,550 4,550
3955 Other Revenue 25,958 - - -
Miscellaneous Revenue Totals: 46,178 39,338 4,550 4,550 Domestic Wastewater Enterprise Totals: $2,751,263 $3,215,341 $3,252,920 $3,302,920 2102 Industrial Wastewater Enterpr
Charges for Services
3426 User Fees $6,174 $3,453 $- $-
Charges for Services Totals: 6,174 3,453 - -
Industrial Wastewater Enterpr Totals: $6,174 $3,453 $- $- 2103 Sanitation Enterprise
Intergovernmental
3352 Intergovernmental Revenue $6,361 $6,391 $- $75,000 Intergovernmental Totals: 6,361 6,391 $- 75,000
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
Charges for Services
3426 User Fees $1,628,948 $1,778,786 $1,709,122 $2,175,560 Charges for Services Totals: 1,628,948 1,778,786 1,709,122 2,175,560 Fines & Forfeitures
3515 Penalty Fees 4,323 19,980 15,194 15,194
Fines & Forfeitures Totals: 4,323 19,980 15,194 15,194
Return on Use of Money/Prop.
3610 Interest Income 3,889 21,840 5,000 5,000
Return on Use of Money/Prop. Totals: 3,889 21,840 5,000 5,000 Miscellaneous
3954 Reimbursements/Refunds 6,272 15,302 5,200 5,200
3955 Other Revenue 7,473 - - -
Miscellaneous Revenue Totals: 13,745 15,302 5,200 5,200 Sanitation Enterprise Totals: $1,657,265 $1,842,299 $1,734,516 $2,275,954 2104 Water Capital Fund
Charges for Services
3551 Developer Impact Fees $14,168 $8,855 $30,107 $40,107 Charges for Services Totals: 14,168 8,855 30,107 40,107 Return on Use of Money/Prop.
3610 Interest Income 4,174 78,070 - -
Return on Use of Money/Prop. Totals: 4,174 78,070 - -
Miscellaneous
3954 Reimbursements/Refunds 11,831 - - -
Miscellaneous Revenue Totals: 11,831 - - -
Transfers In
3990 Transfer In 1,000,000 1,495,693 4,000,000 -
Transfers In Totals: 1,000,000 1,495,693 4,000,000 -
Water Capital Fund Totals: $1,030,173 $1,582,618 $4,030,107 $40,107 2105 Domestic Wastewater Capital
Intergovernmental
3981 CDBG Sewer Line Replacement $2,025,110 $213,110 $- $- Intergovernmental Totals: 2,025,110 213,110 - -
Charges for Services
3551 Developer Impact Fees 15,136 4,597 155,144 9,460
Charges for Services Totals: 15,136 4,597 155,144 9,460 Return on Use of Money/Prop.
3610 Interest Income - 3,807 -
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
Return on Use of Money/Prop. Totals: $- $3,807 $ - $-
Domestic Wastewater Capital Totals: $2,040,247 $221,514 $155,144 $9,460 2106 TCP Settlement Fund
Return on Use of Money/Prop.
3610 Interest Income $19,695 $123,477 $- $-
Return on Use of Money/Prop. Totals: 19,695 123,477 - -
TCP Settlement Fund Totals: $19,695 $123,477 $- $-
Grand Total $27,672,207 $25,513,100 $34,613,697 $32,053,652
FY 24/25 FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
1100 General Fund
100 Elected Officials
Personnel Services $11,131 $11.412 $11,687 $11,400
Maintenance and Operations 155,139 128,416 133,958 197,151 Vehicles, Equip & Improvements - 1,654 - -
Elected Officials Total 166,270 141,481 145,645 208,551 101 Administrative Services
Personnel Services 316,526 416,241 391,815 442,213
Maintenance and Operations 648,152 606,585 503,793 584,122 Vehicles, Equip & Improvements 29,952 3,443 - -
Miscellaneous Expenditures (88,367) 326 - 15,000
Debt Service 21,775 18,105 18,105 18,105
Transfers Out 964,147 477,700 796,033 938,908
Administrative Services Total 1,892,186 1,522,400 1,709,746 1,998,348 102 Police/Public Safety
Personnel Services 3,305,389 3,555,037 3,760,375 4,134,930 Maintenance and Operations 679,502 736,111 829,412 906,199 Projects 122,775 3,707 10,500 -
Vehicles, Equip & Improvements 48,077 178,848 124,000 - Debt Service 29,921 30,205 30,205 30,205
Transfers Out - 61,237 - -
Police Total 4,185,665 4,565,145 4,754,492 5,071,334
103 Fire Department
Maintenance and Operations 38,871 101,617 82,523 268,770 Vehicles, Equip & Improvements 26,608 16,478 25,000 -
Fire Department Total 65,478 118,095 107,523 268,770
104 Parks Department
Personnel Services 106,988 56,161 94,043 103,009
Maintenance and Operations 133,480 168,815 186,918 218,842 Vehicles, Equip & Improvements 8,494 5,056 16,000 33,500 Debt Service 89,426 90,272 90,272 92,058
Parks Department Total 338,389 320,305 387,234 447,409
105 Public Works/Streets
Other Expenditures 754 - - -
Personnel Services 191,559 186,771 214,062 272,081
Maintenance and Operations 155,688 170,718 136,873 221,785 Vehicles, Equip & Improvements 1,351 15,968 6,300 47,082 Debt Service 21,799 22,005 22,005 22,005
Public Works/Streets Total 371,150 395,462 379,240 562,953 General Fund Total $7,019,138 $7,062,888 $7,483,879 $8,557,365
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
1110 Economic Opportunity Fund Actuals Actuals Budget Budget Transfers Out $- $273,970 $- -
Economic Opportunity Fund Total $- $273,970 $- -
1115 Revenue Stabilization Fund
Transfers Out $- $- $2,000,000 $-
Revenue Stabilization Fund Total $- $- $2,000,000 $-
1120 Community Development Fund
107 Building
Personnel Services $5,650 $6,784 $73,671 $122,500
Maintenance and Operations 300,579 196,593 147,261 144,758 Vehicles, Equip & Improvements - 170 800 400
Building Total 306,229 203,547 221,732 267,658
108 Planning
Personnel Services 189,224 178,109 233,956 249,284
Maintenance and Operations 249,813 244,990 340,434 120,150 Vehicles, Equip & Improvements - 147 500 400
Planning Total 439,036 423,246 574,890 369,834
109 Engineering
Personnel Services 3,982 4,185 5,599 6,174
Maintenance and Operations 56,364 173,514 117,163 148,067 Engineering Total 60,345 177,700 122,762 154,241
Community Development Fund Total $805,610 $804,492 $919,384 $791,733 1125 Recreation Fund
106 Recreation
Personnel Services $261,526 $292,704 $371,688 $361,366
Maintenance and Operations 125,960 226,006 258,710 258,271 Vehicles, Equip & Improvements - 4,844 1,800 1,800
Debt Service 22,249 22,459 22,459 22,459
Recreation Fund Total $409,735 $546,013 $654,657 $643,896 1200 Gas Tax Special Revenue
105 Public Works/Streets
Personnel Services $276,845 $356,819 $298,416 $294,764
Maintenance and Operations 108,360 111,874 121,737 134,531 Vehicles, Equip & Improvements 16 268 30,250 7,094
Miscellaneous Expenditures - 5,147 - -
Gas Tax Fund Expenditures Total $385,221 $474,108 $450,403 $436,389
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
1201
105
Transportation Development Act
Public Works/Streets
Maintenance and Operations $27,458 $- $90,999 $-
Transp Development Act Expense Total $27,458 $- $90,999 $- 1202 Regional Surface Transportation
105 Public Works/Streets
Maintenance and Operations $- $- $199,165 $195,000
Transfers Out 243,817 12,842 - -
Reg. Surf. Transportation Expense Total $243,817 $12,842 $199,165 $195,000 1204 Citizen Opt Public Safety-COPS
102 Police/Public Safety Prop 172
Personnel Services $143,034 $62,677 $123,700 $134,762
Maintenance and Operations 2,521 6,833 71,338 5,343
Transfers Out - - - 95,000
Citiz. Opt For Public Safety Expense Total $145,555 $69,510 $195,038 $235,105 1207 CFD 2017-1 (Public Services)
102 Police/Public Safety
Personnel Services $- $- $- $2,115
Maintenance and Operations 6,339 34,296 99,998 16,904
Police Expense 6,339 34,296 99,998 19,019
103 Fire Department
Maintenance and Operations 780 2,575 12,307 2,088
Fire Department Expense 780 2,575 12,307 2,088
104 Parks Department
Maintenance and Operations 1,755 5,731 27,692 4,729
Parks Expense 1,755 5,731 27,692 4,729
105 Public Works/Streets
Maintenance and Operations 878 2,891 13,846 2,339
Public Works Expense 878 2,891 13,846 2,339
CFD 2017-1 Expense Total $9,752 $45,493 $153,843 $28,175 1209 CFD 2013-1 Liv Fam Apartments
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
102 Police/Public Safety
Personnel Services $40,093 $32,740 $24,832 $28,081
Maintenance and Operations 738 1,978 727 1,152
Police Expense 40,831 34,718 25,559 29,233
103 Fire Department
Maintenance and Operations 5 5 - 25
Fire Department Expense 5 5 - 25
104 Parks Department
Maintenance and Operations 10 10 - 49
Parks Expense 10 10 - 49
105 Public Works/Streets
Maintenance and Operations 146 1 - 3
Public Works/Streets Expense 146 1 - 3
CFD 2013-1 Family Apts Expense Total $40,991 $34,734 $25,559 $29,310
1211 Landscape & Lighting Asmt Dist
301 Almond Glen LMD
Personnel Services $4,515 $4,722 $7,273 $5,761
Maintenance and Operations 2,594 1,011 3,005 4,880
Vehicles, Equip & Improvements 452 7,395 5,820 1,260
Almond Glen LMD Total 7,560 13,128 16,098 11,901
302 Country Glen LMD
Personnel Services 1,821 1,605 2,470 2,029
Maintenance and Operations 377 393 1,146 854
Vehicles, Equip & Improvements 153 17 145 428
Country Glen LMD Total 2,352 2,014 3,761 3,312
303 Country Road LMD
Personnel Services 10,776 11,400 17,326 14,081
Maintenance and Operations 4,058 2,501 5,180 10,023
Vehicles, Equip & Improvements 1,076 122 1,018 3,003
Country Road LMD Total 15,910 14,023 23,524 27,107
304 Harvest Manor LMD
Personnel Services 7,830 7,994 12,080 9,758
Maintenance and Operations 1,629 2,047 4,629 3,503
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
Vehicles, Equip, & Improvements $750 $7,428 $8,052 $2,092 Harvest Manor LMD Total 10,208 17,468 24,761 15,353
305 Vintage West LMD
Personnel Services 16,467 17,648 21,485 21,783
Maintenance and Operations 15,722 6,608 14,113 7,446
Vehicles, Equip & Improvements 1,668 188 1,578 4,654
Vintage West LMD Total 33,857 24,444 37,176 33,883
306 Monte Cristo LMD
Personnel Services 5,464 5,967 7,249 7,557
Maintenance and Operations 5,601 6,122 2,765 7,910
Vehicles, Equip & Improvements 545 63 515 1,656
Monte Cristo LMD Total 11,610 12,152 10,529 17,123
307 Monte Cristo II LMD
Personnel Services 10,687 12,056 11,682 15,524
Maintenance and Operations 17,315 9,193 12,607 26,300
Vehicles, Equip & Improvements 1,112 130 227 3,380
Monte Cristo II LMD Total 29,113 21,379 24,516 45,204
308 Vinewood Estates LMD
Personnel Services 4,351 4,577 6,898 5,622
Maintenance and Operations 1,474 1,129 2,365 1,998
Vehicles, Equip & Improvements 429 48 406 1,197
Vinewood Estates LMD Total 6,253 5,754 9,669 8,817
309 Vinewood Estates II LMD
Personnel Services 1,375 1,337 1,918 1,696
Maintenance and Operations 700 468 877 649
Vehicles, Equip & Improvements 121 14 114 367
Vinewood Estates II LMD Total 2,196 1,819 2,909 2,713
310 Vineyard/Kensington LMD
Personnel Services 3,231 3,089 2,267 3,972
Maintenance and Operations 4,142 1,292 1,788 1,198
Vehicles, Equip & Improvements 284 33 269 865
Vineyard/Kensington LMD Total 7,657 4,414 4,324 6,034
311 Bridgeport Village LMD
Personnel Services 22,587 26,165 32,634 33,501
Maintenance and Operations 19,945 21,014 19,833 27,570
Vehicles, Equip & Improvements 2,406 280 2,276 7,315
Bridgeport Village LMD Total 44,938 47,459 54,743 68,387
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
312 Davante Villas 1 & 2 LMD
Personnel Services $60,589 $70,172 $93,273 $89,956
Maintenance and Operations 21,760 15,739 32,871 65,858
Vehicles, Equip & Improvements 6,454 752 6,105 19,624
Davante Villas 1&2 LMD Total 88,803 86,663 132,249 175,439 313 Strawberry Fields LMD
Personnel Services 1,136 1,902 1,634 2,590
Maintenance and Operations 2,414 1,128 1,091 921
Vehicles, Equip & Improvements Total 176 20 167 535
Strawberry Fields LMD Totals: 3,726 3,050 2,892 4,046
314 Dunmore Cntry Villas #1-3 LMD
Personnel Services 14,779 16,549 23,339 21,244
Maintenance and Operations 5,843 4,039 7,436 5,569
Vehicles, Equip & Improvements 1,523 177 1,440 4,630
Dunmore Cntry Villas #1-3 LMD Total 22,144 20,765 32,215 31,443 315 Dunmore Cntry Villas/Sund IV
Personnel Services 18,124 20,291 38,967 25,986
Maintenance and Operations 10,022 10,101 13,372 10,937
Vehicles, Equip & Improvements 1,864 217 1,763 5,669
Dunmore Cntry Villas/Sund IV Total 30,011 30,609 54,102 42,592 316 Parkside LMD
Personnel Services 26,144 29,773 40,728 38,147
Maintenance and Operations 11,822 15,553 16,222 32,232
Vehicles, Equip & Improvements 2,735 319 2,587 8,315
Parkside LMD Total 40,701 45,645 59,537 78,694
317 Country Lane I (Lib Sq) LMD
Personnel Services 18,116 18,997 26,662 24,320
Maintenance and Operations 5,837 9,289 8,290 6,693
Vehicles, Equip & Improvements 1,744 7,547 8,993 5,303
Country Lane I (Lib Sq) LMD Total 25,698 35,833 43,945 36,316 318 Country Lane II (Kishi) LMD
Personnel Services 87,443 100,567 141,612 128,975
Maintenance and Operations 23,337 24,907 44,305 32,330
Vehicles, Equip & Improvements 9,853 8,422 16,919 48,135 Country Lane II (Kishi) LMD Total 120,633 133,896 202,836 209,440 319 La Tierra LMD
Personnel Services 34,272 39,157 45,344 50,266
Maintenance and Operations 29,694 34,077 21,766 40,402
Vehicles, Equip & Improvements 3,604 420 3,409 10,958
La Tierra LMD Total 67,570 73,653 70,519 101,626
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
320 North Res (City-Wide) LMD
Personnel Services $13,704 14,342 $21,786 $17,659
Maintenance and Operations 3,499 3,086 4,789 5,273
Vehicles, Equip & Improvements 1,349 7,496 8,619 3,763
North Res (City-Wide) LMD Total 18,552 24,923 35,194 26,695 321 South Res (CityWide) LMD
Personnel Services 24,635 26,714 35,598 32,887
Maintenance and Operations 12,724 7,855 9,632 9,034
Vehicles, Equip & Improvements 2,521 285 2,384 7,035
South Res (CityWide) LMD Total 39,879 34,855 47,614 48,956 322 Central Res (CityWide) LMD
Personnel Services 18,073 19,383 29,410 23,911
Maintenance and Operations 4,065 4,304 6,397 6,757
Vehicles, Equip & Improvements 1,830 207 1,731 5,106
Central Res (CityWide) LMD Total 23,968 23,894 37,538 35,774 323 North Comml (City Wide) LMD
Personnel Services 12,064 12,823 20,115 15,879
Maintenance and Operations 4,906 4,861 4,943 4,708
Vehicles, Equip & Improvements 1,215 7,414 8,492 3,390
North Comml (City Wide) LMD Total 18,185 25,098 33,550 23,977 324 Downtown Comml (City Wide) LMD
Personnel Services 1,446 959 1,417 1,190
Maintenance and Operations 250 245 468 371
Vehicles, Equip & Improvements 86 76 81 239
Downtown Comml (City Wide) LMD Total 1,782 1,280 1,966 1,800 325 South Comml (City-Wide) LMD
Personnel Services 1,203 389 609 544
Maintenance and Operations 126 2,261 613 686
Vehicles, Equip & Improvements 36 4 34 120
South Comml (City-Wide) LMD Total 1,365 2,653 1,256 1,350 326 Somerset LMD
Personnel Services 41,335 46,817 65,723 59,808
Maintenance and Operations 12,328 9,509 23,449 27,108
Vehicles, Equip & Improvements 4,306 502 4,073 33,092
Somerset LMD Total 57,969 56,827 93,245 120,008
Landscape & Lighting Asmt Dist Totals: $732,639 $763,701 $1,060,670 $1,177,989
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
1212 Benefit Assessment Dist (BAD)
401 Country Glen BAD
Personnel Services $442 $629 $689 $752
Maintenance and Operations 894 790 928 752
Country Glen BAD Total 1,336 1,419 1,617 1,505
402 Country Roads BAD
Personnel Services 808 957 1,330 1,372
Maintenance and Operations 1,900 3,123 2,072 1,900
Country Roads BAD Total 2,709 4,080 3,402 3,272
403 Vintage West "A" BAD
Personnel Services 437 562 688 738
Maintenance and Operations 2,367 6,013 1,471 3,300
Vintage West "A" BAD Total 2,805 6,574 2,159 4,039
404 Monte Cristo BAD
Personnel Services 1,799 2,454 2,871 3,378
Maintenance and Operations 4,700 5,236 4,948 5,173
Monte Cristo BAD Total 6,499 7,690 7,819 8,551
405 Monte Cristo II BAD
Personnel Services 1,962 2,593 2,955 3,415
Maintenance and Operations 4,731 5,056 5,001 5,005
Monte Cristo II BAD Total 6,693 7,649 7,956 8,420
406 Vinewood Estates BAD
Personnel Services 1,311 1,648 2,166 2,115
Maintenance and Operations 2,340 2,191 2,653 2,243
Vinewood Estates BAD Total 3,651 3,839 4,819 4,358
407 Vinewood Estates II BAD
Personnel Services 231 328 380 437
Maintenance and Operations 459 704 499 452
Vinewood Estates II BAD Total 690 1,033 879 889
408 Vineyard/Kensington BAD
Personnel Services 246 340 380 437
Maintenance and Operations 860 1,304 620 1,071
Vineyard/Kensington BAD Total 1,106 1,645 1,000 1,509
409 Bridgeport Village BAD
Personnel Services 2,360 3,160 3,705 4,330
Maintenance and Operations 5,640 5,912 5,350 5,633
Bridgeport Village BAD Total 8,000 9,073 9,055 9,962
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
410 Davante Villas 1 & 2 BAD
Personnel Services $4,426 5,955 $7,022 8,182
Maintenance and Operations 13,719 26,302 12,300 17,759
Davante Villas 1&2 BAD Total 18,144 32,257 19,322 25,941
411 Strawberry Fields BAD
Personnel Services 196 245 276 314
Maintenance and Operations 461 632 676 518
Strawberry Fields BAD Total 657 877 952 832
412 Country Villas #1-3 BAD
Personnel Services 4,977 6,775 7,986 9,351
Maintenance and Operations 13,085 16,241 11,648 14,300
Country Villas #1-3 BAD Total 18,062 23,016 19,634 23,652 413 Country Villas/Sundance IV BAD
Personnel Services 2,785 3,728 4,383 5,023
Maintenance and Operations 6,508 6,844 6,069 6,442
Country Villas/Sundance IV BAD Total 9,293 10,572 10,452 11,465 414 Parkside BAD
Personnel Services 5,267 7,174 8,367 9,744
Maintenance and Operations 15,084 17,041 11,593 15,461
Parkside BAD Total 20,351 24,215 19,960 25,205
415 Country Lane 1 (Lib Sq) BAD
Personnel Services 1,626 2,228 2,537 2,881
Maintenance and Operations 3,598 3,806 3,549 3,672
Country Lane 1 (Lib Sq) BAD Total 5,224 6,035 6,086 6,553 416 Country Lane 2 (Kishi) BAD
Personnel Services 4,544 6,142 7,187 8,427
Maintenance and Operations 12,259 13,716 10,203 12,739
Country Lane 2 (Kishi) BAD Total 16,803 19,857 17,390 21,166 417 La Tierra BAD
Personnel Services 2,188 3,026 3,477 4,038
Maintenance and Operations 5,738 6,259 4,995 5,130
La Tierra BAD Total 7,926 9,285 8,472 9,169
418 Vintage West "B" BAD
Personnel Services 2,593 3,286 4,190 4,528
Maintenance and Operations 4,502 4,246 5,141 4,315
Vintage West "B" BAD Total 7,095 7,532 9,331 8,843
419 Gallo BAD
need
419 Gallo BAD
Maintenance and Operations - 27 - -
Gallo BAD Total - 27 - -
420 Somerset BAD
Personnel Services $3,756 $5,075 $5,940 $7,145
Maintenance and Operations 9,587 35,413 8,461 9,772
Somerset BAD Total 13,342 40,488 14,401 16,917 Benefit Assessment District Total $150,387 $217,162 $164,708 $192,248
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
1213 Community Facilities Dist-CFD
Personnel Services $274,203 $336,207 $393,952 $427,351
Maintenance and Operations 161,676 127,288 168,052 171,878 Vehicles, Equip & Improvements 4,289 161 - 439,276
Transfers Out - - - 200,000
Community Facil Dist (CFD) Total $440,169 $463,656 $562,004 $1,238,504 1214 HOME Program Income
Maintenance and Operations $- 17 $- $-
HOME Program Income Total $- $17 $- $-
1215 CDBG Program Income
Maintenance and Operations $211,851 $4,590 $- $-
CDBG Program Income Total $211,851 $4,590 $- $-
1217 Abandoned Veh Abatement Fund
Personnel Services $10,215 $9,339 $- $-
Maintenance and Operations 1,176 1,125 875 10,000
Vehicles, Equip & Improvements 9,370 81,902 - -
Abandoned Veh Abatement Total $20,762 $92,366 $875 $10,000 1219 MAPS
102 Police/Public Safety
Personnel Services Totals: $122,656 $144,570 $151,694 $165,151 Maintenance and Operations Totals: 414 5,053 3,633 $5,343 Police/Public Safety Prop 172 Totals: $123,069 $149,623 $155,327 $170,494 1221 MeasureV 80%OtherTransp.Needs
105 Public Works/Streets
Personnel Services $31,282 $16,866 $- $-
Maintenance and Operations 17,469 - - -
Projects 389,113 53,536 403,700 758,995
Transfer Out 68,363 51,221 122,708 120,436
MeasureV 80%OtherTransp.Needs Total $506,228 $121,623 $526,408 $879,431 1222 MeasureV 20% Alternative Proj.
105 Public Works/Streets
Projects $- $- $- $125,000
Transfers Out - - - 3,454
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
MeasureV 20% Alternative Proj. Total $- $- $- $128,454
1223 Road Maintenance & Rehab(RMRA)
Maintenance and Operations $4,200 $26,637 $- $512,370
Transfers Out - - - 55,000
Road Maintenance & Rehab(RMRA) Total $4,200 $26,637 $- $567,370 1224 Measure V Regional Improvement
105 Public Works/Streets
Projects $18,150 2,596 $1,000,000 $970,601
Transfers Out - 216,877 - -
Measure V Regional Improvement Total $18,150 $219,473 $1,000,000 $970,601 1300 General Capital Projects-Grant
Projects $712,723 $51,418 $1,075264 $1,102,578
General Capital Projects-Grant Total $712,723 $51,418 $1,075,264 $1,102,578 1301 General Capital Projects-City
Projects $2,689,549 $122,454 $5,476,623 $5,476,623
General Capital Projects Total $2,689,549 $122,454 $5,476,623 $5,476,623
2000 Fire Impact Fees Cap Proj
Maintenance and Operations $3,712 $- $- $-
Fire Impact Fees Cap Project Total $3,712 $- $- $-
2001 Police Impact Fees Cap Proj
Maintenance and Operations $21,383 $3,100 $- $-
Vehicles, Equip & Improvements - 56,286 - -
Police Impact Fees Cap Proj Total $21,383 $59,386 $- $- 2002 Municipal Facilities Imp Cap
Maintenance and Operations $526 $- $- $-
Projects 52,950 33,782 - 438,500
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
Vehicles, Equip & Improvements $647 $- $40,000 $- Municipal Facilities Imp Cap Total $54,123 $33,782 $40,000 $438,500 2003 Parks Dev Impact Fees Cap Proj
Maintenance and Operations $456 $- $- $-
Projects Totals: - 4,000 - 55,000
Parks Dev Impact Fees Cap Proj Total $456 $4,000 $- $55,000 2004 Streets & Bridges Impact Cap
Maintenance and Operations $4,373 $- $- $-
Projects - - - -
Streets & Bridges Impact Cap Total $4,373 $ $- $-
2005 Storm Drain Impact Fee Cap Pro
Maintenance and Operations $3,713 $- $- $-
Storm Drain Impact Fee Cap Pro Total $3,713 $- $- $-
2007 General Plan Update Impact Fee
Maintenance and Operations $9,755 $74,889 $200,000 $-
General Plan Update Impact Fee Total $9,755 $74,889 $200,000 $- 2020 Fleet Replacement Fund
Vehicles, Equip & Improvements $- $38,085 $- $-
Fleet Replacement Fund Total $- $38,085 $- $-
2100 Water Enterprise Fund
Personnel Services $909,201 $994,269 $1,104,552 $1,166,546 Maintenance and Operations 1,512,678 1,721,812 1,702,088 2,132,983 Projects - - - 125,000
Vehicles, Equip & Improvements 34,751 35,535 137,750 230,273 Debt Service 93,724 221,392 850,495 306,766
Depreciation 456,867 - - -
Transfers Out 1,203,065 1,495,693 - - Water Enterprise Fund Total $4,210,286 $4,468,701 $3,794,886 $3,961,568
FY 24/25
FY 21/22 FY 22/23 FY 23/24 Proposed
Actuals Actuals Budget Budget
2101 Domestic Wastewater Enterprise
Personnel Services $763,152 $837,509 $969,622 $1,033,026 Maintenance and Operations 852,211 980,423 969,434 1,076,823 Supplies 445 1,425 2,000 2,000
Vehicles, Equip & Improvements 80,648 641,396 2,042,750 2,164,992 Debt Service 368,081 239,600 449,450 450,650
Depreciation 410,740 - - -
Domestic Wastewater Enterprise Total $2,475,277 $2,700,352 $4,433,256 $4,727,491 2102 Industrial Wastewater Enterpr
Depreciation $600 $- $- $-
Industrial Wastewater Enterpr Total $600 $- $- $-
2103 Sanitation Enterprise
Personnel Services $284,659 $350,060 $399,000 $393,624
Maintenance and Operations 1,537,575 1,254,496 1,402,413 2,402,145 Vehicles, Equip & Improvements - 3,648 8,250 55,000
Depreciation 6,122 - - -
Sanitation Enterprise Total $1,828,356 $1,608,204 $1,809,663 $2,850,769 2104 Water Capital Fund
Projects $- $- $4,000,000 $180,000
Vehicles, Equip & Improvements 315 - - -
Depreciation 60,010 - - -
Transfer Out - - 135,933 135,933
Water Capital Fund Total $60,325 $- $4,135,933 $315,933 2105 Domestic Wastewater Capital
Maintenance and Operations $2,707 $- $- $-
Projects 49,052 200,037 - -
Vehicles, Equip & Improvements - - - 250,000
Depreciation 9,756 - - -
Domestic Wastewater Capital Total $61,515 $200,037 $- $250,000 2106 TCP Settlement Fund
Maintenance and Operations $- $49,335 $- $-
Transfer Out - - 2,000,000 -
TCP Settlement Fund Total $ $49,335 $2,000,000 $-
Grand Total $23,430,878 $20,793,540 $38,608,542 $35,430,523
PERSONNEL
The City of Livingston currently has just above 152 elected officials, full-time employees, part-time employees, reserve police officers, volunteer firefighters and contract positions.
FY 2022/23 FY 2023/24 FY 2024/25
Vol. Perm. Vol. Perm. Vol. Perm.
DEPARTMENT FT CONTRACT TMP/PT PT FT CONTRACT TMP/PT PT FT CONTRACT TMP/PT PT Elected
Officials 7 - - - 7 - - - 7 - - -
Admin
Services 11 1 - - 12 1 - 12 1 1 -
Comm.
Dev. 1 3 - - 3* 3* - - 3 2 - -
Police 29 - - 4 29 - - 4 29 - - 4
Fire - 1 17 - - 1 17 - - 1 17 -
Recreation 2 - 52 2 - 65 - 2 - 41 -
Public
Works 23 2 4 2 23 2 5 2 23 2 5 2
Total 73 7 73 6 74 7 87 6 76 6 64 6
For fiscal year 2024/2025 the following staffing changes are Adopted:
Administrative Services – Filled the open Senior Account Clerk position with an Account Clerk.
SECTION 4
OPERATIONS
Elected Officials
City
Council
City
Clerk
City
Treasurer
ELECTED OFFICIALS
MISSION
The mission of the City Council is to: 1. Protect the health, safety and welfare of the residents and 2.
Maintain, promote and improve the quality of life for Livingston residents by adopting legislation and providing policy direction for the City organization through the City Manager.
DESCRIPTION
The City of Livingston was incorporated in 1922 under the laws of the State of California. The City has a Council/Manager form of government. Under this municipal governmental form, the citizens elect a five-member City Council for overlapping terms. The term of the Mayor is two years and the term of the City Council is four years.
The City Council is responsible for strategic planning, City legislation, policy development and legislative oversight over the City Manager, department heads, professional staff, consultants, public advisory committees and all other employees, volunteers and officers appointed or retained by the City. It adopts the annual City budget and establishes goals, objectives and performance measures for the City Manager and City departments. The City Council also appoints citizens to serve on boards and commissions that operate in an advisory capacity to the City Council.
POSITION LISTING
POSITION FY2022/23 FY2023/24 FY2024/25
Mayor 1 1 1
City Council 4 4 4
City Clerk 1 1 1
City Treasurer 1 1 1
TOTAL 7 7 7
BUDGET SUMMARY
Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
General Fund
Expense
1100-100-4110 Salaries 9,960 8,760 9,960 9,960
1100-100-4220 FICA 618 520 618 618
1100-100-4221 FICA - Medicare 144 121 144 144
1100-100-4250 Unemployment Insurance 409 271 339 249
1100-100-4260 Workers’ Compensation - 326 355 199
1100-100-4270 OPEB Trust Contribution - 1,414 271 230
1100-100-4300 Professional Services 6,693 10,500 6,400 - 1100-100-4305 Contracted Services - IT 12,600 11,553 7,003 11,500 1100-100-4310 Contract Services 187 156 - 6,400
1100-100-4330 Contracted Services - Legal 99,745 7,133 50,000 50,000 1100-100-4340 Computer Support Agreements 490 873 3,000 3,000 1100-100-4410 Utilities 889 935 1,000 1,000
1100-100-4432 Facilities O & M 2,944 3,486 3,000 3,000
1100-100-4440 Rents/Leases - - 2,588 -
1100-100-4520 Insurance - 16,546 17,467 18,751
1100-100-4530 Comm/Cell Phones/Telephone 3,557 4,009 3,500 3,500 1100-100-4540 Advertisement 168 323 500 500
1100-100-4580 Travel/Conferences/Meetings 14,082 7,502 25,000 10,000 1100-100-4610 General Supplies 726 - - -
1100-100-4611 Office Supplies 3,775 1,315 3,000 3,000
1100-100-4619 Miscellaneous Expenditures 6,434 52,633 8,500 8,500 1100-100-4641 Dues/Membership/Fees 2,850 440 3,000 3,000 1100-100-4959 Sister City - - - 15,000
1100-100-4964 County Admin Fee - 11,011 - -
1100-100-4971 4th of July - - - 60,000
1100-100-7410 Equipment Purchase - 1,654 - -
Expense Total 166,270 141,481 145,645 208,551
Administrative Services
City
Manager
Deputy City
Clerk
Administrative
Services
Human
Resources Finance
ADMINISTRATIVE S ERVICES
MISSION
The mission of the Administrative Services Department is to 1. Provide leadership, support, coordination, and oversight for the various City departments; 2. Provide policy recommendations to the Mayor and City Council; 3. Provide City Council, staff and public with timely and accurate financial and other information pertaining to official City business.
DESCRIPTION
The Administrative Services Department provides support and advice to the City Council; offering leadership and policy support for departments; fostering community partnerships and interagency collaboration; connecting citizens with their community; providing legislative policy support; and guiding the City’s continuing transformation to a highly customer focused team. The Administrative Services Department has an Administration Division and a Finance and Human Resources/Risk Management Division.
Administration Division
The Administration Division provides overall coordination of City functions within the policy and budgetary framework established by the City Council. The Administration Division encompasses the City Manager’s Office, and Deputy City Clerk.
The City Manager’s Office has the responsibility to carry out the policies of the City Council, manage the day-to-day operations of the City, provide high levels of municipal service for the least possible cost, ensure that the needs and concerns of the community are properly addressed so that Livingston is an excellent place to live and conduct business.
The Deputy City Clerk’s Office is responsible to serve as the filing officer for Fair Political Practices Commission forms and preparation of City Council meeting materials, public notices. The Deputy City Clerk maintains the City’s official records (including maintenance and update of the Livingston Code), administers the City records retention program, and provides support services to the City Manager and City Council.
Finance and Human Resources/Risk Management Division
The Finance Division plans, directs, and coordinates the fiscal affairs of the City in accordance with specific objectives established by legal and professional standards. It provides for the maintenance of the City’s financial records and provides management with information necessary for sound fiscal decisions. This includes budget, debt administration, financial reporting, cost and revenue accounting, accounts, and loans receivable, administering transient occupancy and business license tax collections, utility billing, payroll, accounts payable, and fixed assets.
The Human Resources/Risk Management Office is responsible for all personnel functions including recruitment, compensation, labor relations, benefits, and training development. Also, it coordinates the City’s risk management program and is responsible for the management of the City’s liability insurance, property insurance and other insurance programs.
POSITION LISTING
BUDGET SUMMARY
Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
General Fund
Expense
1100-101-4110 Salaries 203,860 275,341 265,641 296,894
1100-101-4120 Salaries - Part Time 15,701 14,238 25,326 21,940 1100-101-4130 Salaries - Overtime 404 156 1,321 2,792
1100-101-4210 Group Insurance 42,133 57,806 58,523 78,416 1100-101-4221 FICA - Medicare 3,456 4,279 4,238 4,664
1100-101-4230 PERS - Employer Contribution 36,542 41,413 25,516 28,506 1100-101-4231 PERS - Employee Contribution 3,168 3,030 - - 1100-101-4250 Unemployment Insurance 1,008 1,031 900 690 1100-101-4260 Worker's Compensation 9,828 5,642 7,930 5,660 1100-101-4265 Year-End Personnel Accrual -88,745 - - -
1100-101-4270 OPEB Trust Contribution - 12,628 2,420 2,051 1100-101-4290 Physical Examinations 230 465 - 300
1100-101-4291 Uniform Expense 197 212 - 300
1100-101-4300 Professional Services 37,623 23,164 53,000 - 1100-101-4305 Contracted Services - IT 7,602 8,320 11,974 11,500 1100-101-4310 Contract Services 27,986 41,947 53,700 117,700 1100-101-4320 Registration/Tuition/Training 5,007 5,306 19,000 20,000 POSITION FY2022/23 FY2023/24 FY2024/25
City Manager 1 1 1
Assistant City Manager/Finance Director 0 0 0
Executive Assistant/Deputy City Clerk 1 1 1
Finance Director 1 1 1
City Attorney (Consultant) 1 1 1
Senior Accountant 1 1 1
Senior Account Clerk 1 1 0
Community Enforcement Officer (Consultant) 0 0 0
Accountant I 1 1 1
Accountant II 1 1 1
Accounting Technician 1 1 1
Account Clerk 1 1 2
Human Resources Coordinator 1 1 1
Administrative Analyst 0 0 0
Senior Office Assistant 0 0 0
Office Assistant I 1 1 1
Assistant to Deputy City Clerk/Records Management 0 1 1 Extra Help Finance (Part-Time) 0 1 1
TOTAL 12 14 14
General Fund
Administrative
Services Continued Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
1100-101-4330 Contracted Services - Legal 169,639 287,518 150,000 130,000 1100-101-4331 City Audit 3,738 2,934 8,000 21,568
1100-101-4340 Computer Support Agreements 14,624 14,699 20,000 25,000 1100-101-4345 Contracted Services - Engineer 4,541 4,478 5,000 3,000 1100-101-4410 Utilities 17,489 28,965 27,000 30,000
1100-101-4430 Vehicle O & M 3,090 2,385 3,000 20,000
1100-101-4431 Equipment O & M 2,286 574 1,000 1,000
1100-101-4432 Facilities O & M 13,563 8,982 7,000 40,000 1100-101-4440 Rents/Leases - - 1,864 1,500
1100-101-4520 Insurance 69,545 39,777 44,635 49,597
1100-101-4530 Comm/Cell Phones/Telephone 6,890 9,073 8,500 8,500 1100-101-4540 Advertisement 506 2,600 2,000 2,000
1100-101-4550 Printing 1,177 423 1,000 1,000
1100-101-4562 County Administration Fees 38,311 35,963 37,369 41,257 1100-101-4580 Travel/Conferences/Meetings 10,715 15,031 20,000 25,000 1100-101-4606 Small Tools & Equipment 708 - 1,000 1,000 1100-101-4610 General Supplies 2,593 1,678 - -
1100-101-4611 Office Supplies 6,511 7,655 8,000 10,000
1100-101-4612 Postage 3,373 3,397 3,500 3,500
1100-101-4615 Emergency Response - 326 - -
1100-101-4619 Miscellaneous Expenditures 186,183 46,761 1,500 2,000 1100-101-4621 Wellness - - - 12,000
1100-101-4640 Books/Subscriptions/Periodical 329 267 750 500 1100-101-4641 Dues/Membership/Fees 14,122 14,547 15,000 18,000 1100-101-4706 Interest Right To Use 3,842 - - -
1100-101-4710 Interest Expense 5,524 5,357 5,008 4,650
1100-101-4711 Principal Expense 12,409 12,749 13,097 13,456 1100-101-4990 Merced County Taxes - 139 - 500
1100-101-7402 Recognition Banquet 378 - - 3,000
1100-101-7410 Equipment Purchase 204 3,443 - -
1100-101-7430 Furniture/Fixture/Improvements 29,748 - - - 1100-101-7990 Transfers Out 964,147 477,700 796,033 938,908 Expense Total 1,892,186 1,522,400 1,709,746 1,998,348
ECONOMIC OPPORTUNITY
FUND 1110
DESCRIPTION
The Economic Opportunity budget represents an investment of taxes and general fund resources in activities to retain and expand existing Livingston businesses as well as marketing activities and materials to attract new investment and businesses to the City in order to generate additional sales, property, and transient occupancy-related tax revenue. Funding comes from the General Fund and is a portion of the actual General Fund balance in excess of the estimate from the prior year.
BUDGET SUMMARY
Fund Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Economic Opportunity
Fund
Revenue
1110-000-3610 Interest Income 764 3,916 - -
1110-000-3990 Transfer In 149,374 - - -
Revenue Total 150,138 3,916 - -
Expense
1110-101-7990 Transfer Out - 273,970 - -
Expense Total - 273,970 - -
REVENUE STABILIZATION
FUND 1115
DESCRIPTION
Accounts for funds to supplement revenue in the event of an economic downturn or some event that significantly affects the General Fund revenue. Funding comes from the General Fund and is a portion of the actual General Fund balance in excess of the estimate from the prior year.
BUDGET SUMMARY
Fund Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Revenue Stabilization Fund
Revenue
1115-000-3610 Interest Income 7,853 66,789 - -
1115-000-3990 Transfer In 149,374 - -
Revenue Total 157,227 66,789 - -
Expense
1115-101-7990 Transfer Out - - 2,000,000 -
Expense Total - - 2,000,000 -
Public Safety
Chief of Police
OPERATIONS
Lieutenant
FIELD SERVICES
Sergeants
Corporals
Police Office
School Resource Officer
Animal Control Officer
Reserve Office
Code Enforcement
Dispatch
Communication/Records Manager
Police Dispatcher
ADMINISTRATIVE SUPPORT
Administrative Service Manager
Office Assistant II
POLICE DEPARTMENT
MISSION
“Our Mission is to provide professional law enforcement services intended to impact the quality of life, through commitment, education, and community partnerships”.
DESCRIPTION
The Livingston Police Department has the responsibility of preserving the peace, responding to law enforcement service requests and protecting life and property within the City limits. Police officers are available 24 hours a day, seven days a week to respond to calls for service, prevention of crimes, investigate criminal activity, apprehend suspects, investigate traffic collisions, and provide animal services. Officers conduct special investigations, gang suppression, and training.
These activities are supported by the professional staff that perform dispatch services, crime analysis, effective records and evidence management and storage. The dispatch center operates around the clock 365 days a year. On September 6, 2005, the City Council adopted Resolution 2005-98 establishing a policy of maintaining 1.5 officers per 1,000 residents.
The Livingston Police Department seeks to improve its relationship with the community through better communication and sharing its commitment to community policing. We look forward to providing proactive and innovative approaches to community problems. We value our employees and understand that they are the cornerstone of our department’s success. We recognize the diverse and unique contributions made by our businesses, residents, and police employees in helping us to provide a proactive approach to public safety.
The department has built a strong relationship with the schools within our community. Officers provide education programs at Livingston High School and Livingston Middle School. We currently have one (1) School Resource Officer assigned to Livingston Middle School. The MAPS Program received the 2016 James Q. Wilson Award at the California Police Chiefs Association Meeting in Ontario California. This is a state-wide Community Policing Award for excellence in community policing.
The Department operates both a Police Cadet and Police Explorer Post (POST #518) under the umbrella of the Merced County LEO Lions Club. The POST is very active and visible during many special local events as well as being deployed for regional events such as Pebble Beach and Mazda Laguna Seca Raceway. Dedicated Explorer Advisors provide our youth with many life skills to succeed as adults. While some may seek a career in a public safety profession, others simply enjoy the lessons taught while being an active member of the POST such as leadership, teamwork, discipline, organization, communication, and ethics. Many of our youth have gone on and continue to be successful young adults attending college, vocational schools, and joining the military.
The Police Department is the largest General Fund department in the City, employing 30 full-time sworn and professional staff personnel. In addition to the full-time employees, there are three (3) reserve officers and two (2) volunteers. The Police Department is divided into an Operations Division and Administrative Division as explained below.
Operations
Operations is the largest portion of the Police Department. It is responsible for the overall safety of the community which includes patrol (calls for service and crime prevention), the Citizens and Police Partnership (CAPP) Program, school liaison and resource officer, animal control services, gang suppression, narcotics enforcement, emergency management, special events, police canine, mounted patrol, and investigations.
Administration
Administration consists of officers and professional staff assigned to it. There are two primary areas of Administration.
Office of the Chief of Police consists of the Chief of Police and the Administrative Services Manager. The Administrative Services Manager is responsible for all correspondence from the Chief, personnel and recruitment services, crime analysis, CLETS, UCR reporting, information technology, human resources liaison, property and evidence supervision and grant research and submissions. Other areas of responsibility that are handled through the Office of the Chief of Police are policy development,
volunteers, and public information. There is currently no second in command however, this position if not vacant would also work within Administration at the direction of the Chief of Police.
Communications and Records is led by the Communications/Records Manager and oversees the dispatch services which also provides services to a neighboring jurisdiction, records management, court liaison, livescan, interoperability, CAD system, 911 system, and maintaining a very robust body/car camera system.
POSITION LISTING
POSITION FY2022/23 FY2023/24 FY2024/25
Police Chief 1 1 1
Captain 1 0 0
Lieutenant 0 1 1
Sergeants 3 3 3
Corporals 3 3 3
Police Officer 10 10 10
Police Dispatcher (Full-Time) 6 6 6
Police Dispatcher (Part-Time) 1 2 2
Office Assistant II 1 1 1
School Resource Officer - LMS 1 1 1
Communication/Records Manager 1 1 1
Administrative Services Manager 1 1 1
Code Compliance Officer 1 1 1
Reserve Officer (Part-Time) 2 2 2
School Resource Officer – LHS 1 0 0
TOTAL 33 33 33
BUDGET SUMMARY
Fund Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
General Fund
Expense
1100-102-4110 Salaries 2,062,199 1,999,343 2,271,841 2,451,416 1100-102-4120 Salaries - Part Time 4,562 15,122 59,316 91,287 1100-102-4130 Salaries - Overtime 165,928 161,116 140,373 142,956 1100-102-4210 Group Insurance 447,139 503,513 409,216 540,104 1100-102-4220 FICA 31 149 - -
1100-102-4221 FICA - Medicare 32,429 31,712 36,049 39,238 1100-102-4230 PERS - Employer Contribution 445,941 528,749 609,138 693,236 1100-102-4231 PERS - Employee Contribution 5,815 6,803 - - 1100-102-4250 Unemployment Insurance 8,182 7,614 7,390 5,591 1100-102-4260 Worker's Compensation 118,563 170,773 180,543 127,517 1100-102-4270 OPEB Trust Contribution - 113,950 21,839 18,505 1100-102-4290 Physical Examinations 5,421 7,016 3,000 3,000 1100-102-4291 Uniform Expense 8,178 8,544 19,970 20,380 1100-102-4292 Uniform Dry Cleanings Exp 1,002 633 1,700 1,700 1100-102-4300 Professional Services 18,906 27,444 25,000 - 1100-102-4305 Contracted Services - IT 42,826 49,238 79,541 52,300 1100-102-4310 Contract Services 205,312 72,123 45,000 75,000 1100-102-4320 Registration/Tuition/Training 14,934 23,925 40,000 25,000 1100-102-4330 Contracted Services - Legal 21,979 64,731 25,000 100,000 1100-102-4340 Computer Support Agreemnts 15,001 19,740 39,592 47,470 1100-102-4410 Utilities 26,775 37,266 35,000 35,000
1100-102-4430 Vehicle O & M 93,395 114,810 77,000 85,000 1100-102-4431 Equipment O & M 12,778 22,469 20,000 20,000 1100-102-4432 Facilities O & M 22,447 19,963 20,000 15,000 1100-102-4433 Range O & M 5,073 4,713 8,200 7,000
1100-102-4440 Rents/Leases 6,815 6,176 112,163 105,747
1100-102-4520 Insurance 55,504 136,030 158,366 206,232
1100-102-4530 Comm/Cell Phones/Telephone 65,537 60,566 50,000 50,000 1100-102-4540 Advertisement 6,776 851 2,000 2,000
1100-102-4550 Printing 1,242 1,271 2,000 2,500
1100-102-4580 Travel/Conferences/Meetings 4,270 8,185 5,500 5,500 1100-102-4601 Ammunition 3,759 5,773 6,000 6,000
1100-102-4602 Live Scan Expense 5,443 11,702 6,000 7,000 1100-102-4604 Medical/Testing Supplies - 854 750 750
1100-102-4605 Lab Processing Expense 900 - 3,000 3,000
1100-102-4606 Small Tools & Equipment 6,079 8,483 7,000 6,000 1100-102-4611 Office Supplies 8,797 4,440 7,500 6,000
1100-102-4612 Postage 2,072 1,171 2,000 1,500
1100-102-4618 Reimbursement/Refunds 1,327 113 2,600 -
General Fund Police
Continued Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
1100-102-4619 Miscellaneous Expenditures 5,659 5,973 5,500 5,500 1100-102-4621 Animal Control Expenditures 21,059 23,159 40,000 30,000 1100-102-4640 Books/Subscriptions/Periodical 1,215 455 1,000 2,000 1100-102-4641 Dues/Membership/Fees 2,937 3,838 3,000 4,000 1100-102-4710 Interest Expense 9,219 8,936 8,355 7,757
1100-102-4711 Principal Expense 20,702 21,268 21,850 22,448 1100-102-4965 Special Projects 122,775 3,707 10,500 -
1100-102-4966 Awards 687 648 700 700
1100-102-7410 Equipment Purchase 48,077 126,808 - -
1100-102-7420 Vehicle Purchase - 52,041 124,000 -
1100-101-7990 Transfer Out - 61,237 - -
Expense Total 4,185,665 4,565,146 4,754,492 5,071,334
CALIFORNIA CITIZEN OPTION FOR PUBLIC
SAFETY GRANT (COPS)
FUND 1204
DESCRIPTION
Front line law enforcement funds are allocated to cities, counties and five police protection districts on a population basis. In FY 2000-01 the law was amended to provide a minimum frontline law enforcement allocation of $100 thousand to any local agency receiving funding under the program.
Funds from the COPS program must be used exclusively to fund frontline municipal services. These moneys must supplement existing services, and may not be used to supplant any existing funding for law enforcement services. COPS/SLESA funds must be expended or encumbered no later than June 30 of the fiscal year following receipt or be forfeited to the County Enhancing Law Enforcement Activities Subaccount for reallocation to other law enforcement grants pursuant to law.
BUDGET SUMMARY
Fund Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Citizen Opt Public Safety-COPS
Revenue
1204-000-3352 Intergovernmental Revenue 3,044 3,044 - - 1204-000-3380 AB 1913 Calif Cops Grant 226,598 186,346 100,000 100,000 1204-000-3610 Interest Income 240 3,462 - -
1204-000-3885 PD Bullet Proof Vest Grant 7,740 - - -
1204-000-3954 Reimbursements/Refunds - 348 - -
1204-000-3955 Other 4,487 - - -
Revenue Total 242,109 193,198 100,000 100,000
Expense
1204-102-4110 Salaries 85,003 48,547 74,982 80,189
1204-102-4130 Salaries - Overtime 7,433 1,540 5,357 5,172 1204-102-4210 Group Insurance 18,787 2,449 504 5,447
1204-102-4221 FICA - Medicare 1,341 727 1,178 1,251
1204-102-4230 PERS - Employer Contribution 28,126 3,212 34,194 37,355 1204-102-4250 Unemployment Insurance 308 238 238 175
1204-102-4260 Worker's Compensation 2,036 5,963 6,347 4,273 1204-102-4305 Contracted Services - IT - - 900 900
1204-102-4310 Contract Services - - 67,505 -
1204-102-4340 Computer Support Agreements - - 200 -
1204-102-4430 Vehicle O & M 2,567 3,094 - -
1204-102-4520 Insurance (46) 3,740 3,633 5,343
1204-102-7990 Transfers Out - - - 95,000
Expense Total 145,555 69,510 195,038 235,105
ABANDONED VEHICLE ABATEMENT
FUND 1217
DESCRIPTION2024
A $1 fee is collected by the Department of Motor Vehicles on each vehicle registration and is paid out quarterly to the Abandoned Vehicle Abatement Authority. Merced County Association of Governments administers the money received by the Authority and distributes it quarterly to participating agencies according to the agreed formula.
The money received must be used for the abatement, removal, or the disposal as a public nuisance of any abandoned, wrecked, dismantled, or inoperative vehicle of part of the vehicle from private or public property. This program is scheduled to sunset July 1, 2030.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Abandoned Veh Abatement
Fund
Revenue
1217-000-3308 Reimb Abandoned Vehicles Abate 11,857 36,989 10,000 10,000 1217-000-3610 Interest Income 63 425 - -
1217-000-3955 Other 538 - - -
Revenue Total 12,458 37,414 10,000 10,000
Expense
1217-102-4110 Salaries 223 373 - -
1217-102-4130 Salaries - Overtime 7,895 6,416 - -
1217-102-4210 Group Insurance 1,985 2,337 - -
1217-102-4221 FICA - Medicare 67 99 - -
1217-102-4230 PERS - Employer Contribution 22 38 - -
1217-102-4231 PERS - Employee Contribution 8 14 - -
1217-102-4250 Unemployment Insurance 16 63 - -
1217-102-4612 Postage 1,176 1,125 875 875
1217-102-4619 Miscellaneous - - - 9,125
1217-102-7410 Equipment Purchase 9,370 - - -
1217-102-7420 Vehicle Purchase - 81,902 - -
Expense Total 20,762 92,366 875 10,000
MENTAL HEALTH AND POLICE IN SCHOOLS
FUND 1219
DESCRIPTION
Merced County Department of Mental Health provides funding for a police officer and mental health clinician to work as a team to provide counseling, mentorship, and education on a variety of issues and topics. The Program referred to as MAPS has proven to be successful in reducing the incidents of tardiness, truancy, and expulsions and garnered a statewide award in 2016 for an innovative and successful community policing program.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
MAPS
Revenue
1219-000-3352 Intergovernmental 3,044 3,044 - -
1219-000-3610 Interest Income 6 643 - -
1219-000-3951 MAPS PD Program Reimbursement 102,065 94,500 116,000 116,000 1219-000-3954 Reimbursements/Refunds - 256 - -
1219-000-3955 Other 4,419 - - -
1219-000-3990 Transfer In 65,399 61,237 - 55,000
Revenue Total 174,932 159,680 116,000 171,000
Expense
1219-102-4110 Salaries 71,250 80,784 81,329 83,610
1219-102-4130 Salaries - Overtime 2,208 4,788 - 5,172
1219-102-4210 Group Insurance 24,789 27,578 25,336 31,352 1219-102-4221 FICA - Medicare 1,066 1,243 1,270 1,300
1219-102-4230 PERS - Employer Contribution 18,731 24,242 35,214 37,893 1219-102-4250 Unemployment Insurance 308 259 238 175
1219-102-4260 Workers Compensation 4,303 5,676 7,407 4,749 1219-102-4291 Uniform Expense - - 900 900
1219-102-4520 Insurance 414 5,053 3,633 5,343
Expense Total 123,069 149,623 155,327 170,494
SEIZURE AND FORFEITURE
FUND 1220
DESCRIPTION
The Police Department is the recipient of funds due to seizures carried out on illegal activity. These funds can only be used for expenditures for law enforcement activities.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Seizure & Forfeiture
Revenue
1220-000-3661 Seizure & Forfeiture Revenue - - -
1220-000-3990 Transfer In - - -
Revenue Total - - -
Expense
1220-102-7598 Seizure & Forfeiture Expense - - -
1220-102-7990 Transfers Out - - -
Expense Total - - -
POLICE DEVELOPMENT IMPACT FEES
FUND 2001
DESCRIPTION
The State Mitigation Fee Act (Government Code Sections 66000 et. seq.) allows municipalities to impose development impact fees on new residential, commercial and industrial developments so that each development pays its proportionate share of the impact these new developments have on the community.
The Livingston Municipal Code gives the City Council the authority to establish and charge development impact fees as a condition of approval of development projects for the purpose of defraying the cost of law enforcement buildings, facilities and equipment (including public improvements, public services and vehicles) related to development projects.
BUDGET SUMMARY
Fund Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Police Impact Fees Cap Proj
Revenue
2001-000-3551 Developer Impact Fees 6,556 6,560 19,398 3,228 2001-000-3610 Interest Income 1,140 6,335 - -
Revenue Total 7,696 12,895 19,398 3,228
Expense
2001-102-4310 Contract Services 285 - - -
2001-102-4432 Facilities O & M 21,098 3,100 - -
2001-102-7410 Equipment Purchase - 18,183 - -
2001-102-7420 Vehicle Purchase - 38,103 - -
Expense Total 21,383 59,386 - -
Fire Department
Fire Captain
Operations*
Fire Chief
Assistant Fire Chief
Volunteer Paid Call Firefighters*
FIRE DEPARTMENT
MISSION
Our mission is to serve and safeguard the people and protect the property and resources within the City of Livingston.
DESCRIPTION
The Fire Department delivers emergency medical services, fire suppression operations and fire prevention through inspections and public education programs. Additionally, through the current agreement with the Merced County Fire Department, the Livingston Fire Department provides emergency response services for hazardous materials, technical rescue, aircraft rescue and firefighting incidents.
Livingston Fire Department has also been engaged with interagency communications and training. In the past, we have worked with Turlock Fire Department, Atwater Fire Department and both Merced County and City Fire Department’s to share resources with each other. We have collaborated on policies and training and we are looking to further strengthen our relationships by responding in each other’s jurisdictions when more resources are needed. The partnerships that have been established in resource sharing will lead to safer actions on large emergency incidents and provide a greater depth of resources for us to work with in the City of Livingston.
Customer service is our number one priority in the fire service. Livingston Fire Department continues to look for ways to better serve the citizens of Livingston. Our employees are always willing to go above and beyond to assist the public we safeguard. Our goal is to serve the public in their time of need, work to mitigate the emergency and then assist to return normalcy to the community.
The mission of the department is achieved through three (3) operating commands: Administration, Emergency Response and Prevention and Investigation.
Administration Division is a professional organization continually seeking opportunities to serve our community through fire prevention, emergency operations, patient care and excellent customer service. Our administration provides direction and leadership to all areas of the Livingston Fire Department.
Emergency Response Division responds to all emergency calls with a high level of efficiency and preparedness. Manage all emergency services to ensure the safety of all citizens and firefighters.
To save lives and property by providing the very best fire protection and the highest quality of pre-hospital care 24 hours a day, 365 days a year.
Prevention and Investigation manages fire investigations, public education programs, pre-fire planning and to enforce the California Fire Code through fire safety inspections and fire investigations.
POSITION LISTING
POSITION FY 2022/23 FY 2023/24 FY 2024/25
CDF Fire Captain 1 1 1
Volunteer Fire Chief 1 1 1
Volunteer Assistant Fire Chief 1 1 1
Volunteer Paid Call Firefighters 15 15 15
TOTAL 18 18 18
BUDGET SUMMARY
Fund Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
General Fund
Expense
1100-103-4305 Contracted Services - IT - - 1,068 -
1100-103-4310 Contract Services 1,805 1,855 4,000 180,000 1100-103-4320 Registration/Tuition/Training - 700 2,500 2,500 1100-103-4330 Contracted Services - Legal - - 1,500 1,500 1100-103-4410 Utilities 4,199 8,926 8,500 8,500
1100-103-4430 Vehicle O & M 11,732 32,317 20,000 20,000 1100-103-4431 Equipment O & M 2,926 6,590 7,500 7,500
1100-103-4432 Facilities O & M 10,710 24,516 7,500 17,000 1100-103-4520 Insurance 3,199 9,401 12,955 13,270
1100-103-4530 Phones/Telephone 2,898 3,725 4,500 4,000
1100-103-4606 Small Tools & Equipment 732 6,095 5,000 5,000 1100-103-4619 Miscellaneous Expenditures 419 4,250 5,000 5,000 1100-103-4630 Fire Prevention Handouts 107 3,192 2,000 4,000 1100-103-4641 Dues/Membership/Fees 143 50 500 500
1100-103-7410 Equipment Purchase 26,608 16,478 25,000
1100-103-7420 Vehicle Purchase - - -
Expense Total 65,478 118,095 107,523 268,770
From the Revenue Sharing Agreement that was between the City and the County, the County keeps the Fire portion of the City Property Taxes. For Fiscal Year 2023/2024 the County will receive an estimated $1,000,000 in Fire District revenue. The County uses all or a portion of these monies to provide services to the City of Livingston through Cal Fire.
NEW FIRE STATION CAPITAL
FUND 1310
DESCRIPTION
The New Fire Station Capital Fund was established to fund the construction of a new fire station or facility upgrades.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
New Fire Station Capital Fund
Revenue
1310-000-3610 Interest Income 1,428 9,726 - -
Revenue Total 1,428 9,726 - -
FIRE PROTECTION IMPACT FEES
FUND 2000
DESCRIPTION
The State Mitigation Fee Act (Government Code Sections 66000 et. seq.) allows municipalities to impose development impact fees on new residential, commercial and industrial developments so that each development pays its proportionate share of the impact these new developments have on the community.
The Livingston Municipal Code gives the City Council the authority to establish and charge development impact fees as a condition of approval of development projects for the purpose of defraying the cost of fire protection buildings, facilities and equipment (including public improvements, public services and vehicles) related to development projects.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Fire Impact Fees Cap Proj
Revenue
2000-000-3551 Developer Impact Fees 3,831 8,648 29,280 2,600 2000-000-3610 Interest Income 1,237 7,761 - -
Revenue Total 5,067 16,409 29,280 2,600
Expense -
2000-700-4310 Contract Services 3,712 - - -
Expense Total 3,712 - - -
Public Works
Director of Public Works
Administration
Senior Administrative Analyst
Administrative Analyst
Account Clerk
Operations & Maintenance
Public Works Superintendent
Maintenance Mechanic
Lead Maintenance Worker
Lead Parks/Landscape Worker
Maintenance Worker
Street Sweeper Operator
Custodian
Water/Wastewater Operator In-Training
Water/Wastewater Operator I/II/III
PUBLIC WORKS
DESCRIPTION
The Public Works Department is responsible for the City’s water system, wastewater system, storm drain system, parks system, storm drainage system, streets, landscaped areas, municipal buildings and City vehicles and heavy equipment. The Department also oversees the City’s contract for the collection of garbage and recycling materials from residential, commercial, and industrial customers.
The Public Works Department has budget oversight of the following funds:
FUND DEPARTMENT DESCRIPTION
1100 105 Administration
1100 104 Parks Maintenance
1200 105 Gas Tax
1201 105 Transportation Development Act
1202 105 Regional Surface Transportation Program
1221 105 Measure V 80% Other Transportation Needs
1222 105 Measure V 20% Alternative Modes
1223 105 Road Maintenance & Rehabilitation Account
1224 105 Measure V Regional Improvements
1300 600 Grant Capital Projects
1301 600 General Capital Projects
2002 700 Municipal Facilities Development Impact Fees
2003 700 Park Development Impact Fees
2004 700 Street and Bridges Development Impact Fees
2005 700 Storm Drainage Development Impact Fees
2100 810 Water Enterprise
2104 830 Water Capital
2101 815 Wastewater Enterprise
2105 835 Wastewater Capital
2102 820 Industrial Wastewater
2103 825 Sanitation
2106 830 TCP Settlement Fund
2020 102-825 Fleet Replacement Fund
POSITION LISTING
POSITION FY 2022/23 FY 2023/24 FY 2024/25
Public Works Director 1 1 1
Engineer - Consultant 1 1 1
Account Clerk 1 1 1
Administrative Analyst 1 1 1
Sr. Administrative Analyst 1 1 1
Maintenance Mechanic 2 2 2
Public Works Superintendent 1 1 1
Lead Maintenance Worker 1 1 1
Lead Parks/Landscape Worker 1 1 1
Maintenance Worker I-II 5 5 5
Maintenance Worker (Part-Time/Seasonal) 4 5 5
Maintenance Worker – Water (Part Time) 1 1 1
Maintenance Worker – Wastewater (Part Time) 1 1 1
Street Sweeper Operator 1 1 1
Custodian I-II 2 2 2
Custodian (Part-time) 0 0 0
Water/Wastewater Operator in Training 2 1 0
Water/Wastewater Operator I 1 3 2
Water/Wastewater Operator I/II 0 0 1
Water/Wastewater Operator II 1 1 2
Water/Wastewater Operator III 1 0 0
Water/Wastewater Manager 1 1 1
Water Quality Coordinator MS4 - Consultant - PT 1 1 1
TOTAL 31 32 32
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
General Fund
Expense
1100-105-4110 Salaries 116,740 100,970 114,495 141,022
1100-105-4120 Salaries - Part Time 105 - - -
1100-105-4130 Salaries - Overtime 3,306 2,120 1,577 7,442 1100-105-4210 Group Insurance 31,302 32,393 32,535 50,794 1100-105-4221 FICA - Medicare 1,379 1,499 1,683 2,153
1100-105-4230 PERS - Employer Contribution 23,230 22,834 38,280 47,980 1100-105-4231 PERS - Employee Contribution 2,373 2,534 - - 1100-105-4250 Unemployment Insurance 579 545 414 357
1100-105-4260 Worker's Compensation 10,699 12,884 21,322 19,429 1100-105-4270 OPEB Trust Contribution - 8,643 1,656 1,404 1100-105-4290 Physical Examinations 592 1,430 500 500
1100-105-4291 Uniform Expense 1,254 919 1,600 1,000
General Fund Public
Works
Administration
Continued Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
1100-105-4300 Professional Services 169 2,143 700 -
1100-105-4305 Contracted Services - IT 723 835 1,943 4,250 1100-105-4310 Contract Services 27,817 22,991 10,000 10,300 1100-105-4320 Registration/Tuition/Training 27 - 500 2,000 1100-105-4330 Contracted Services - Legal 7,144 28,152 5,000 5,000 1100-105-4340 Computer Support Agreements 1,043 136 1,000 1,000 1100-105-4345 Contracted Services - Engineer 12,549 16,733 18,000 28,000 1100-105-4410 Utilities 8,643 8,119 9,000 9,000
1100-105-4430 Vehicle O & M 21,333 18,191 23,000 23,000 1100-105-4431 Equipment O & M 3,836 4,444 7,000 7,000
1100-105-4432 Facilities O & M 9,223 6,441 10,000 10,000 1100-105-4437 Street Repair & Maintenance 1,766 2,677 1,766 1,766 1100-105-4440 Rents/Leases - - 187 200
1100-105-4520 Insurance 35,736 36,112 24,627 94,269
1100-105-4530 Comm/Cell Phones/Telephone 9,895 10,332 10,000 10,000 1100-105-4540 Advertisement 1,230 84 250 250
1100-105-4550 Printing - 144 300 300
1100-105-4580 Travel/Conferences/Meetings 389 - 2,000 1,850 1100-105-4606 Small Tools & Equipment 2,168 3,974 4,000 6,000 1100-105-4607 Streetlight Maintenance - 414 - -
1100-105-4611 Office Supplies 682 897 1,000 1,000
1100-105-4612 Postage 1,379 487 2,100 2,100
1100-105-4613 Signs/Signals - 66 500 500
1100-105-4615 Emergency Response - 3,503 - -
1100-105-4619 Miscellaneous Expenditures 8,628 1,823 2,000 2,000 1100-105-4640 Books/Subscriptions/Periodical - 600 - -
1100-105-4641 Dues/Membership/Fees 1,308 1,418 2,000 2,000 1100-105-4710 Interest Expense 6,717 6,510 6,087 5,651
1100-105-4711 Principal Expense 15,082 15,495 15,918 16,354 1100-105-7402 Recognition Banquet 754 - - -
1100-105-7410 Equipment Purchase 204 2,973 800 47,082
1100-105-7421 Vehicle Replacement Fee - - 5,500 -
1100-105-7430 Furn/Fix Improvements - 12,995 - -
1100-105-7445 Improvements/Infrastructure 1,147 - - -
Expense Total 371,150 395,462 379,240 562,953
PARKS MAINTENANCE
DESCRIPTION
The Parks Maintenance Division oversees the maintenance of the City’s parks. There are ten (10) parks totaling 54-acres. Included in the parks is a swimming pool complex, seven (7) soccer fields and five (5) baseball fields.
BUDGET SUMMARY
Fund Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
General Fund
Expense
1100-104-4110 Salaries 65,772 22,846 46,833 55,415
1100-104-4120 Salaries - Part Time 10,286 8,937 8,924 5,055 1100-104-4130 Salaries - Overtime 1,513 1,144 824 3,889 1100-104-4210 Group Insurance 9,441 5,789 11,370 14,635 1100-104-4221 FICA - Medicare 827 478 820 933
1100-104-4230 PERS - Employer Contribution 13,121 7,656 5,155 9,005 1100-104-4231 PERS - Employee Contribution 240 226 - -
1100-104-4250 Unemployment Insurance 804 301 321 201
1100-104-4260 Worker's Compensation 3,935 4,936 16,971 11,969 1100-104-4270 OPEB Trust Contribution - 2,505 480 407
1100-104-4290 Physical Examinations 52 465 345 500
1100-104-4291 Uniform Expense 998 879 2,000 1,000
1100-104-4300 Professional Services 75 140 500 -
1100-104-4305 Contracted Services - IT - - 500 -
1100-104-4310 Contract Services 1,680 2,700 5,000 4,000 1100-104-4320 Registration/Tuition/Training - - 500 500 1100-104-4330 Contracted Services - Legal - - 500 500
1100-104-4340 Computer Support Agreements - - 1,500 1,500 1100-104-4355 Soccer Field O & M 6 - 2,500 5,000
1100-104-4410 Utilities 56,853 54,989 58,000 58,000
1100-104-4430 Vehicle O & M 20,219 21,078 15,000 17,000 1100-104-4431 Equipment O & M 6,771 12,241 8,000 8,000
1100-104-4432 Facilities O & M 21,209 30,652 37,305 35,000 1100-104-4434 Child Care Facility O & M 5,446 7,694 10,524 5,524 1100-104-4435 Parks O & M 14,172 16,993 15,700 15,700
1100-104-4520 Insurance 2,876 17,501 25,889 61,618
1100-104-4530 Comm/Cell Phones/Telephone 1,174 1,021 2,000 2,000 1100-104-4540 Advertisement 466 - - -
General Fund Parks
Maintenance
Continued Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
1100-104-4606 Small Tools & Equipment 2,195 2,883 2,500 3,500 1100-104-4611 Office Supplies - 135 500 500
1100-104-4619 Miscellaneous Expenditures 337 789 500 500 1100-104-4710 Interest Expense 27,554 26,708 24,969 24,969 1100-104-4711 Principal Expense 61,872 63,565 65,303 67,089 1100-104-7410 Equipment Purchase 8,494 5,056 12,000 13,500 1100-104-7445 Improvements/Infrastructure - - 4,000 20,000 Expense Total 338,389 320,305 387,234 447,409
GAS TAX
FUND 1200
DESCRIPTION
Gas Tax revenues are derived from the State of California’s imposition of taxes on various transportation fuels such as gasoline and diesel. The Gas Tax Fund supports limited expenditures related to highway and transportation purposes.
The use of funds is restricted by Article XIX of the California State Constitution and by Street and Highways Code Section 2101. All Motor Vehicle Fuel Tax funds allocated from the Highway Users Tax Account must be expended for the following:
(a) The research, planning, construction, improvements, maintenance, and operation of public streets and highways (and their related public facilities for non-motorized traffic), including the mitigation of their environmental effects, the payment for property taken or damaged for such purposes, and the administrative costs necessarily incurred in the foregoing purposes.
(b) The research and planning for exclusive public mass transit guideways (and their related fixed facilities), the payment for property taken or damaged for such purposes, and the administrative costs necessarily incurred in the foregoing purposes. (c) The construction and improvement of exclusive public mass transit guideways (and their related fixed facilities), including the mitigation of their environmental effects, the payment for property taken or damaged for such purposes, the administrative costs necessarily incurred in the foregoing purposes, and the maintenance of the structures and the immediate right-of-way for the public mass transit guideways. (d) The payment of principal and interest on voter-approved bonds issued for the purposes specified above.
BUDGET SUMMARY
Fund Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Gas Tax Special Revenue
Revenue
1200-000-3352 Intergovernmental Revenue 7,137 8,735 - - 1200-000-3353 Gas Tax 2103 121,556 117,443 142,793 126,602 1200-000-3354 Gas Tax 2105 85,195 82,028 94,558 88,511
1200-000-3356 Gas Tax 2106 42,716 41,996 46,118 44,170
1200-000-3357 Gas Tax 2107 101,769 111,790 113,577 120,962 1200-000-3358 Gas Tax 2107.5 4,000 3,000 4,000 3,000
Gas Tax Fund Continued Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
1200-000-3610 Interest Income 77 1,794 500 -
1200-000-3954 Reimbursements/Refunds 1,752 6,995 - -
1200-000-3955 Other Revenue 7,584 - - -
1200-000-3990 Transfer In 133,804 - - 55,000
Revenue Total 505,589 373,781 401,546 438,245
Expense
1200-105-4110 Salaries 165,786 190,754 154,215 147,808
1200-105-4120 Salaries - Part Time 1,882 1,592 3,203 2,070 1200-105-4130 Salaries - Overtime 7,920 12,393 2,657 10,378 1200-105-4210 Group Insurance 44,578 67,631 52,525 60,586 1200-105-4221 FICA - Medicare 2,020 2,975 2,321 2,324
1200-105-4230 PERS - Employer Contribution 35,574 45,987 47,536 47,474 1200-105-4231 PERS - Employee Contribution 3,362 4,429 - - 1200-105-4250 Unemployment Insurance 844 1,009 612 390
1200-105-4260 Worker's Compensation 13,581 28,754 35,347 22,934 1200-105-4290 Physical Examinations 20 98 - -
1200-105-4291 Uniform Expense 1,278 1,196 - 800
1200-105-4300 Professional Services - 61 - -
1200-105-4310 Contract Services 12,529 5,174 15,000 8,509 1200-105-4330 Contracted Services - Legal 1,610 - 5,000 5,000 1200-105-4331 City Audit 5,312 1,280 8,200 22,107
1200-105-4410 Utilities 57,209 72,243 65,000 65,000
1200-105-4430 Vehicle O & M 19,413 14,496 17,500 20,000 1200-105-4431 Equipment O & M 2,085 19 - -
1200-105-4520 Insurance 5,810 9,986 9,337 11,915
1200-105-4530 Comm/Cell Phones/Telephone 1,399 1,703 1,700 2,000 1200-105-4540 Advertisement 632 126 - -
1200-105-4607 Streetlight Maintenance 1,651 6,679 - -
1200-105-4613 Signs/Signals 419 108 - -
1200-105-4619 Miscellaneous Expenditures - 5,147 - -
1200-105-4641 Dues/Membership/Fees 290 - - -
1200-105-7410 Equipment Purchase 16 268 - 7,094
1200-105-7420 Vehicle Purchase - - 30,250 -
Expense Total 385,221 474,108 450,403 436,389
TRANSPORTATION DEVELOPMENT
ACT (TDA)
FUND 1201
DESCRIPTION
The Mills-Alquist-Deddeh Act (SB 325) was enacted by the California Legislature to improve existing public transportation services and encourage regional transportation coordination. Known as the Transportation Development Act (TDA) of 1971, this law provides funding to be allocated to transit and non-transit-related purposes that comply with regional transportation plans.
TDA established two funding sources; the Local Transportation Fund (LTF), and the State Transit Assistance (STA) fund. Providing certain conditions are met, counties with a population under 500,000 (according to the 1970 federal census) may also use the LTF for local streets and roads, construction and maintenance. The STA funding can only be used for transportation planning and mass transportation purposes.
Local Transportation Fund (LTF), is derived from a ¼ cent of the general sales tax collected statewide.
The State Board of Equalization, based on sales tax collected in each county, returns a share of the tax revenues to each county. The City of Livingston only receives LTF funds.
Merced County Association of Governments (MCAG) administers the LTF for Merced County and its cities.
The order of priority for the use of funds is:
1. City transit costs.
2. Bicycle and pedestrian facility costs.
3. Streets and road costs.
The funds are eligible to be spent for the repair, maintenance and construction of streets and roads.
The Merced County Association of Governments (MCAG)) conducts an audit on the use of the funds in accordance with Section 6664 of the California Public Utilities Code. The audit report is due to the State Controller’s Office within 180 days after the end of the fiscal year.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Transportation
Development Act
Revenue
1201-000-3304 Article VIII LTF Fund Rev 15,730 12,420 90,999 - 1201-000-3610 Interest Income 94 2,319 - -
1201-000-3990 Transfer In - 157,591 - -
Revenue Total 15,824 172,330 90,999 -
Expense
1201-105-4437 Street Repair & Maintenance 27,458 - 90,999 - Expense Total 27,458 - 90,999 -
REGIONAL SURFACE TRANSPORTATION
PROGRAM (RSTP)
FUND 1202
DESCRIPTION
Merced County Association of Governments (MCAG) enters into an agreement with the California Department of Transportation (Caltrans) to exchange unobligated balances of federally funded Regional Surface Transportation Program (RSTP) funds with non-federal State Highway Account funds. Funds are distributed to each city in Merced County based upon the California Department of Finance population figures. Funds may be used for street and road construction and maintenance projects.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Regional Surface
Transportation
Revenue
1202-000-3305 Regional Surface Transportation 170,975 199,165 199,165 195,000 1202-000-3610 Interest Income 2,802 18,242 - -
Revenue Total 173,777 217,407 199,165 195,000
Expense
1202-105-4437 Street Repair & Maintenance - - 199,165 195,000 1202-105-7990 Transfers Out 243,817 12,842 - -
Expense Total 243,817 12,842 199,165 195,000
MEASURE V 80% OTHER
TRANSPORTATION NEEDS
FUND 1221
DESCRIPTION
Measure V is Merced County’s 30-year ½ cent transportation sales tax that was passed by voters in November 2016. The measure is estimated to generate $15 million in new revenue annually and $450 million over the life of the measure.
50% of the Transportation Measure funds are allocated to Local Projects of which 80% must be used to address the diverse needs of the cities and the County. The Local Projects funding category provides each of the member agencies with the flexibility to develop a priority list of local projects. This category will allow funding for projects ranging from pot-hole repair and road rehabilitation to sidewalks and safe routes to schools to freeway interchange improvements.
I _ _.. ... , ----- ...-
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
MeasureV
80%OtherTransp.Needs
Revenue
1221-000-3370 Measure V Revenue 475,515 462,882 460,000 392,000 1221-000-3610 Interest Income 2,365 18,390 - -
1221-000-3954 Reimbursements/Refunds 819 - - -
1221-000-3955 Other Revenue 7,181 - - -
Revenue Total 485,879 481,273 460,000 392,000
Expense
1221-105-4110 Salaries 18,822 12,314 - -
1221-105-4120 Salaries - Part Time 1,235 429 - -
1221-105-4130 Salaries - Overtime 984 - - -
1221-105-4210 Group Insurance 7,654 2,324 - -
1221-105-4221 FICA - Medicare 218 185 - -
1221-105-4230 PERS - Employer Contribution 1,776 1,208 - - 1221-105-4231 PERS - Employee Contribution 473 339 - -
1221-105-4250 Unemployment Insurance 120 67 - -
1221-105-4345 Contracted Services-Engineer 16,643 - - - 1221-105-4520 Insurance 242 - - -
1221-105-4540 Advertisement 584 - - -
1221-105-7530 Local Projects 389,113 53,536 403,700 758,995 1221-105-7990 Transfers Out 68,363 51,221 122,708 120,436 Expense Total 506,228 121,623 526,408 879,431
MEASURE V 20% ALTERNATIVE MODES
FUND 1222
DESCRIPTION
Measure V is Merced County’s 30-year ½ cent transportation sales tax that was passed by voters in November 2016. The measure is estimated to generate $15 million in new revenue annually and $450 million over the life of the measure.
50% of the Transportation Measure funds are allocated to Local Projects of which 20% must be used for Alternative Modes projects. This sub-category is intended to fund projects that provide transportation alternatives including bicycle, pedestrian, passenger rail, or other modes of transportation that reduce single-occupant vehicle use.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
MeasureV 20% Alternative Proj.
Revenue
1222-000-3370 Measure V Revenue 123,866 115,721 125,000 98,400 1222-000-3610 Interest Income 1,175 11,859 - -
Revenue Total 125,041 127,580 125,000 98,400
Expense
1222-105-7531 Alt Modes Projects - - - 125,000
1222-105-7990 Transfers Out - - - 3,454
Expense Total - - - 128,454
ROAD MAINTENANCE AND
REHABILITATION ACCOUNT
FUND 1223
DESCRIPTION
State legislation created the Road Maintenance and Rehabilitation Program to address deferred maintenance on the State Highway System and the local street and road system, and the Road Maintenance and Rehabilitation Account (RMRA) for the deposit of various funds for the program. A percentage of this new RMRA funding will be apportioned by formula to eligible cities and counties pursuant to Streets and Highways Code section 2032(h) for basic road maintenance, rehabilitation, and critical safety projects on the local streets and roads system.
Funding comes from an increase in tax on gas and diesel and an increase in vehicle registration fees.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Road Maintenance &
Rehab(RMRA)
Revenue
1223-000-3359 Gas Tax 2031 - RMRA 305,363 318,076 356,219 364,870 1223-000-3610 Interest Income 2,714 28,023 - -
Revenue Total 308,078 346,099 356,219 364,870
Expense
1223-105-4437 Street Repair & Maintenance 4,200 26,637 - 512,370 1223-105-7990 Transfer Out - - - 55,000
Expense Total 4,200 26,637 - 567,370
MEASURE V REGIONAL IMPROVEMENT
FUND 1224
DESCRIPTION
Measure V is Merced County’s 30 year ½ cent transportation sales tax that was passed by voters in November 2016. The Measure is estimated to generate $15 million in new revenue annually and $450 million over the life of the Measure.
44% of the transportation funds are allocated to Regional Improvements. 27% must be spent on projects east of the San Joaquin River.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Measure V Regional
Improvement
Revenue
1224-000-3370 Measure V Revenue - - 1,000,000 970,601
1224-000-3868 Hammatt & Campbell Improvement 18,150 - - - 1124-000-3610 Interest Income 171 707 - -
1224-000-3990 Transfer In 13,396 123,970 - -
Revenue Total 31,717 124,677 1,000,000 970,601
Expense
1224-105-7688 Hammatt & Campbell Improvement 18,150 2,596 1,000,000 970,601 1224-600-7990 Transfers Out - 216,877 -
Expense Total 18,150 219,473 1,000,000 970,601
GRANT CAPITAL EXPENDITURES
FUND 1300
DESCRIPTION
The Grant Capital Expenditures Fund is used to account for the construction of non-enterprise major capital facilities funded by grant revenues. Construction projects can include roads, curbs and gutters, sidewalks, bridges, buildings, and other general infrastructure.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
General Capital
Projects-Grant
Revenue
1300-000-3610 Interest Income - 2,205 - -
1300-000-3791 CML-5256(022) Ped Improv - - - 43,666
1300-000-3861 CML-5256(018) Alley Paving 1 385,563 2,366 - - 1300-000-3862 CML-5256(019) Alley Paving 2 177,918 9,610 - - 1300-000-3863 CML-5256(021) Max Foster Ph2 6,966 15,482 470,178 463,145 1300-000-3864 CML-5256(020) Max Foster Ph1 13,615 16,653 482,379 471,877 1300-000-3868 Hammatt & Campbell Improvement 11,249 - - - 1300-000-3990 Transfer In 298,785 64,063 122,708 123,891 Revenue Total 894,095 110,378 1,075,264 1,102,579
Expense
1300-600-7592 CML-5256(022) Ped Improv - - - 47,120
1300-600-7595 CML5256(015) Rdabout Main&BSt 29,268 - - - 1300-600-7622 CML-5256(018) Alley Paving 1 446,394 6,946 - - 1300-600-7623 CML-5256(019) Alley Paving 2 216,546 5,291 - - 1300-600-7625 CML-5256(020) Max Foster Ph1 11,940 20,463 544,876 533,014 1300-600-7627 CML-5256(021) Max Foster Ph2 8,575 18,719 530,388 522,444 Expense Total 712,723 51,418 1,075,264 1,102,578
GENERAL CAPITAL EXPENDITURES
FUND 1301
DESCRIPTION
The General Capital Expenditures Fund is used to account for the construction of non-enterprise major capital facilities funded. Construction projects can include roads, curbs and gutters, sidewalks, bridges, buildings, and other general infrastructure.
BUDGET SUMMARY
Fund Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
General Capital
Projects-Grant
Revenue
1301-000-3610 Interest Income 253 1,231 - -
1301-000-3626 Rental Income - 6,475 - -
1301-000-3876 Prop 68 Livingston Rec-Plex 1,913,496 119,844 5,476,623 5,476,623 Revenue Total 1,913,749 127,550 5,476,623 5,476,623
Expense
1301-600-7530 Local Projects 776,053 - - -
1301-600-7609 Prop 68 Grant-Lvngstn Rec-Plex 1,913,496 122,454 5,476,623 5,476,623 Expense Total 2,689,549 122,454 5,476,623 5,476,623
MUNICIPAL FACILITIES IMPACT FEES
FUND 2002
DESCRIPTION
The State Mitigation Fee Act (Government Code Sections 66000 et. seq.) allows municipalities to impose development impact fees on new residential, commercial, and industrial developments so that each development pays its proportionate share of the impact these new developments have on the community.
The Livingston Municipal Code gives the City Council the authority to establish and charge development impact fees as a condition of approval of development projects for the purpose of defraying the cost of public buildings and facilities (including public improvements, public services, and community amenities) related to development projects.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Municipal Facilities
Imp Cap
Revenue
2002-000-3551 Developer Impact Fees 9,286 25,348 129,554 10,000 2002-000-3610 Interest Income 3,589 21,593 - -
Revenue Total 12,874 46,941 129,554 10,000
Expense
2002-700-4310 Contract Services 526 - - -
2002-700-7620 City Hall Expansion/Remodel 52,950 33,782 - - 2002-700-4618 Equipment Purchase 647 - -
2002-700-7445 Improvements/Infrastructure - - 40,000 438,500 Expense Total 54,123 33,782 40,000 438,500
PARK DEVELOPMENT IMPACT FEES
FUND 2003
DESCRIPTION
The State Mitigation Fee Act (Government Code Section 66000 et. seq.) allows municipalities to impose development impact fees on new residential, commercial, and industrial developments so that each development pays its proportionate share of the impact these new developments have on the community.
The Livingston Municipal Code gives the City Council the authority to establish and charge development impact fees as a condition of approval of development projects for the purpose of defraying the cost of parks and open space (including public improvements, public services, and community amenities) related to development projects.
BUDGET SUMMARY
Fund Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Parks Dev Impact
Fees Cap Proj
Revenue
2003-000-3551 Developer Impact Fees 4,923 - 35,680 840
2003-000-3610 Interest Income 215 1,580 - -
Revenue Total 5,138 1,580 35,680 840
Expense
2003-700-4310 Contract Services 456 - - -
2003-700-7628 Park Improvement Exp - 4,000 - 55,000
Expense Total 456 4,000 - 55,000
STREETS AND BRIDGES DEVELOPMENT
IMPACT FEES
FUND 2004
DESCRIPTION
The State Mitigation Fee Act (Government Code Section 66000 et. seq.) allows municipalities to impose development impact fees on new residential, commercial, and industrial developments so that each development pays its proportionate share of the impact these new developments have on the community.
The Livingston Municipal Code gives the City Council the authority to establish and charge development impact fees as a condition of approval of development projects for the purpose of defraying the cost of street, public thoroughfares, and bridge facilities (including public improvements, public services, and community amenities) related to development projects.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Streets & Bridges Impact Cap
Revenue
2004-000-3610 Interest Income 2,484 17,056 - -
2004-000-3990 Transfer In - 59,286 - -
Revenue Total 2,484 76,342 - -
Expense
2004-700-4310 Contract Services 4,373 - - -
2004-700-4345 Contracted Services - Eng - - -
Expense Total 4,373 - -
STORM DRAINAGE DEVELOPMENT
IMPACT FEES
FUND 2005
DESCRIPTION
The State Mitigation Fee Act (Government Code Sections 66000 et. seq.) allows municipalities to impose development impact fees on new residential, commercial, and industrial developments so that each development pays its proportionate share of the impact these new developments have on the community.
The Livingston Municipal Code gives the City Council the authority to establish and charge development impact fees as a condition of approval of development projects for the purpose of defraying the cost of storm drainage and flood control facilities (including public improvements, public services, and community amenities) related to development projects.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Storm Drain Impact Fee Capital
Revenue
2005-000-3551 Developer Impact Fees - 3 - -
2005-000-3610 Interest Income 24 105 - -
Revenue Total 24 109 -
Expense
2005-700-4310 Contract Services 3,713 - - -
Expense Total 3,713 - -
FLEET REPLACEMENT
FUND 2020
DESCRIPTION
The Fleet Replacement Fund is used to accumulate resources for the replacement and purchase of vehicles which helps stabilize budgeting for major vehicle purchases.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Fleet Replacement Fund
Revenue
2020-000-33XX Vehicle Replacement 46,068 62,000 - -
2020-000-3610 Interest Income 286 2,279 - -
2020-000-3990 Transfer In - 40,000 - -
Revenue Total 46,354 104,279 - -
Expense
2020-103-7420 Vehicle Purchase - 38,085 - -
Expense Total - 38,085 -
WATER ENTERPRISE
FUND 2100
MISSION
Provide clean drinking water to the residents of the City of Livingston through the effective management of the City’s purchase, transportation, treatment, and distribution of resources.
DESCRIPTION
Livingston provides potable water service to its residential, commercial, industrial, and institutional customers within the City limits. The City’s municipal water system extracts water from the underground aquifers via a series of groundwater wells distributed throughout the City. The City relies on groundwater to meet its supply needs. According to the 2000 Urban Water Management Plan, feasible alternative sources do not exist within or near the City of Livingston. The City must rely on the underlying groundwater basin as an expanding source of future water supply.
The City’s water system facilities include eight (8) active groundwater wells, a 1 million-gallon water storage tank, and over 49 miles of pressured pipes ranging from two-inches to 16-inches in diameter.
The active wells have a current supply capacity of approximately 13 million gallons per day. The supply capacity, which is defined as the total capacity less one of the largest wells being out of service, is approximately 10 million gallons per day. Water storage is provided to balance the water system and to meet fire flow and emergency requirements.
BUDGET SUMMARY
Fund Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Water Enterprise Fund
Revenue
2100-000-3352 Intergovernmental 20,128 17,637 - -
2100-000-3426 User Fees 4,204,268 4,173,948 4,456,008 4,473,480 2100-000-3427 Connection Fees - 1,771 - -
2100-000-3428 Meter Installation Fees 4,933 5,853 34,886 20,000 2100-000-3429 Water Meter Srvc/Rplcment 173,500 181,558 174,795 174,795 2100-000-3515 Penalty Fees 1,844 22,958 45,895 45,895
2100-000-3516 Shut Off Fees 275 6,055 - -
2100-000-3610 Interest Income 23,089 124,038 4,040 4,040 2100-000-3953 Credit Check Fees 900 580 600 600
2100-000-3954 Reimbursements/Refunds 20,283 45,950 5,000 5,000 2100-000-3955 Other Revenue 34,438 77,494 2,525 2,525
2100-000-3990 Transfer In - - 135,933 135,933
Revenue Total 4,483,658 4,657,842 4,859,682 4,862,268
Water Enterprise Fund
Continued Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Expense
2100-810-4110 Salaries 527,994 625,290 672,480 693,975
2100-810-4111 Contra-Pension Expense 138,188 - - -
2100-810-4113 OPEB Expense (52,346) - - -
2100-810-4120 Salaries - Part Time 21,621 33,309 40,087 42,391 2100-810-4130 Salaries - Overtime 23,593 26,392 5,985 23,317 2100-810-4210 Group Insurance 107,070 126,772 130,699 163,117 2100-810-4220 FICA 309 260 309 309
2100-810-4221 FICA - Medicare 8,749 9,593 10,419 11,015 2100-810-4230 PERS - Employer Contribution 97,309 104,077 117,291 149,520 2100-810-4231 PERS - Employee Contribution 8,391 7,554 - - 2100-810-4250 Unemployment Insurance 2,416 2,681 2,388 1,873 2100-810-4260 Worker's Compensation 23,423 42,014 106,185 73,433 2100-810-4270 OPEB Trust Contribution - 14,391 15,255 4,142 2100-810-4290 Physical Examinations 158 224 476 476
2100-810-4291 Uniform Expense 2,328 1,713 2,978 2,978
2100-810-4300 Professional Services 2,235 959 5,000 -
2100-810-4305 Contracted Services - IT 13,272 15,133 17,278 14,208 2100-810-4310 Contract Services 62,541 80,736 65,000 25,840 2100-810-4320 Registration/Tuition/Training 172 162 6,000 8,000 2100-810-4330 Contracted Services - Legal 3,617 24,479 16,391 20,000 2100-810-4331 City Audit 5,312 1,280 8,184 21,527
2100-810-4340 Computer Support Agreements 20,963 21,126 27,999 30,000 2100-810-4345 Contracted Services - Engineer 75,402 126,433 125,000 110,000 2100-810-4391 Water Storage Tanks O & M 181 799 15,000 15,000 2100-810-4392 Water Wells O & M 364,935 374,997 388,051 500,000 2100-810-4393 Distribution O & M 16,743 25,107 40,000 45,000 2100-810-4410 Utilities 800,210 859,973 593,798 800,000 2100-810-4430 Vehicle O & M 20,661 22,102 23,567 25,000 2100-810-4431 Equipment O & M 1,984 4,099 9,641 4,905
2100-810-4432 Facilities O & M 4,619 5,067 16,068 14,500 2100-810-4440 Rents/Leases - - 3,432 3,435
2100-810-4520 Insurance 56,284 46,256 117,122 208,519
2100-810-4530 Comm/Cell Phones/Telephone 7,356 11,340 7,538 12,000 2100-810-4540 Advertisement 2,794 2,593 3,231 5,000
2100-810-4550 Printing 430 387 5,384 2,500
2100-810-4560 Bank Service Fee Agreements 15,337 18,323 8,615 8,615 2100-810-4580 Travel/Conferences/Meetings 300 358 4,000 5,100 2100-810-4606 Small Tools & Equipment 4,631 5,191 6,304 4,320 2100-810-4611 Office Supplies 446 934 3,769 3,677
2100-810-4612 Postage 469 417 9,692 1,000
2100-810-4619 Miscellaneous Expenditures 3,880 31,915 3,677 8,683 2100-810-4640 Books/Subscriptions/Periodical - 43 538 -
Water Enterprise Fund
Continued Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
2100-810-4641 Dues/Membership/Fees 26,169 39,755 38,000 39,982 2100-810-4642 SGMA Compliance Contribution 1,698 1,848 30,000 3,000 2100-810-4710 Interest Expense 55,430 93,267 15,212 14,124 2100-810-4711 Principal Expense - 128,125 583,516 40,874 2100-810-4717 Well#13 SWRCB#1502037 Prin - - 90,062 64,808 2100-810-4718 Well#14&16 SWRCB#2410004 Prin - - 88,433 108,078 2100-810-4733 Well#13 SWRCB#1502037 Interest 8,127 - 14,995 13,970 2100-810-4734 Well#14&16 SWRCB#2410004 Inter 30,167 - 58,277 64,911 2100-810-7410 Equipment Purchase 204 4,858 75,000 164,812 2100-810-7411 Meter Replacement Expenditure 34,547 18,677 60,000 35,000 2100-810-7420 Vehicle Purchase - - - 30,461
2100-810-7421 Vehicle Replacement Fee - 12,000 2,750 -
2100-810-7530 Local Projects - - - 125,000
2100-810-7550 Repair, Replace & Refurbish 40 - 103,809 193,172 2100-810-7990 Transfers Out 1,203,065 1,495,693 - -
2100-810-8220 Depr Exp - Improvements 418,504 - - -
2100-810-8230 Depr Exp - Equipment 16,978 - -
2100-810-8240 Depr Exp - Vehicles 21,385 - - -
Expense Total 4,210,286 4,468,701 3,794,886 3,961,568
DOMESTIC WASTEWATER
FUND 2101
MISSION
Provide reliable collection and treatment of domestic wastewater generated within the City of Livingston through the efficient management of the City’s resources.
DESCRIPTION
Livingston operates its own wastewater collection system and domestic wastewater treatment plant.
This collection system consists of approximately 31.25 miles of 6-inch through 27-inch diameter sewer pipe. Approximately half of this total consists of 8-inch sewer mains. The “backbone” of the system consists of sewer trunk lines, generally 10-inches in diameter and larger, that convey the collected wastewater flows to the domestic wastewater treatment plant. Livingston’s first domestic wastewater treatment facility was constructed in 1963. It consisted of screening, grit removal, primary clarification, anaerobic digestion, solar sludge drying, and six treatment/percolation ponds. There are nine (9) lift stations in the collection system, the largest of which is the Highway 99 Lift Station. The Highway 99 Lift Station pumps wastewater collected from the east side of Highway 99, and discharges it on the west side of the highway into the Vinewood sewer trunk line.
In 2004, Livingston completed a $7.7 million upgrade to the facility that included a new oxidation ditch, two new secondary clarifiers, four new influent pumps, and a mechanical bar screen. The plant has been producing an excellent effluent consistently well below the effluent limits. The Biochemical Oxygen Demand, Total Suspended Solids, and nitrogen levels have all been less than 10 mg/l, approximately 20 percent of the maximum allowable limits.
BUDGET SUMMARY
Fund Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Domestic Wastewater
Enterprise
Revenue
2101-000-3352 Intergovernmental Revenue 202,984 389,791 - - 2101-000-3426 User Fees 2,452,950 2,678,321 3,200,000 3,250,000 2101-000-3441 MS4 Review Fees 12,699 10,547 - -
2101-000-3515 Penalty Fees 6,190 28,240 33,900 33,900
2101-000-3610 Interest Income 6,662 48,704 14,470 14,470 2101-000-3626 Rental Income 23,600 20,400 - -
2101-000-3720 Miscellaneous 554 (598) - -
2101-000-3954 Reimbursements/Refunds 19,666 39,936 4,550 4,550 2101-000-3955 Other Revenue 25,958 - - -
Revenue Total 2,751,263 3,215,341 3,252,920 3,302,920
Expense
2101-815-4110 Salaries 433,448 524,587 570,956 594,369
2101-815-4111 Contra-Pension Expense 106,882 - - -
2101-815-4113 OPEB Expense (38,785) - - -
2101-815-4120 Salaries - Part Time 13,075 33,255 44,196 42,391 2101-815-4130 Salaries - Overtime 22,662 25,967 5,458 23,122 2101-815-4210 Group Insurance 92,914 100,928 107,270 143,648 2101-815-4220 FICA 309 260 309 309
2101-815-4221 FICA - Medicare 7,251 8,102 8,999 9,568
2101-815-4230 PERS - Employer Contribution 80,318 86,259 103,717 138,970 2101-815-4231 PERS - Employee Contribution 6,329 5,913 - - 2101-815-4250 Unemployment Insurance 1,960 2,513 2,304 1,691 2101-815-4260 Worker's Compensation 34,539 34,609 108,879 72,974 2101-815-4270 OPEB Trust Contribution - 13,283 14,080 3,784 2101-815-4290 Physical Examinations 149 229 476 200
2101-815-4291 Uniform Expense 2,101 1,606 2,978 2,000
2101-815-4300 Professional Services 2,235 1,709 10,000 - 2101-815-4305 Contracted Services - IT 4,516 5,217 6,255 4,916 2101-815-4310 Contract Services 76,059 73,649 65,000 81,000 2101-815-4320 Registration/Tuition/Training 588 722 3,500 1,500 2101-815-4330 Contracted Services - Legal 1,912 3,734 15,000 15,000 2101-815-4331 City Audit 5,312 838 8,305 22,390
2101-815-4340 Computer Support Agreements 20,963 32,653 25,845 25,000 2101-815-4345 Contracted Services - Engineer 14,037 35,920 40,000 25,000 2101-815-4393 Distribution O & M 302 33,241 10,712 -
2101-815-4396 Collections O & M - - - 6,500
2101-815-4410 Utilities 400,889 410,710 291,227 363,000 2101-815-4430 Vehicle O & M 19,538 21,242 35,000 25,000
Domestic Wastewater
Fund Continued Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
2101-815-4431 Equipment O & M 24,337 36,381 40,000 35,000 2101-815-4432 Facilities O & M 8,171 46,720 40,000 40,000 2101-815-4436 Storm Drain O & M 6,047 13,130 26,781 15,000 2101-815-4439 Wastewater Trtmnt Plant O&M 36,406 68,678 50,000 50,000 2101-815-4440 Rents/Leases - 7,908 31,166 30,000
2101-815-4520 Insurance 121,897 67,287 125,606 199,063
2101-815-4530 Comm/Cell Phones/Telephone 7,114 9,688 9,692 9,000 2101-815-4540 Advertisement 2,585 1,138 2,154 2,000
2101-815-4550 Printing 309 464 5,384 5,200
2101-815-4560 Bank Service Fee Agreements 15,337 16,653 3,769 3,769 2101-815-4580 Travel/Conferences/Meetings 300 358 3,500 5,100 2101-815-4605 Lab Processing Expense 11,646 7,060 32,500 32,500 2101-815-4606 Small Tools & Equipment 4,193 5,361 5,000 6,000 2101-815-4611 Office Supplies 445 1,425 2,000 2,000
2101-815-4612 Postage 412 187 9,154 1,000
2101-815-4619 Miscellaneous Expenditures 1,300 21,739 3,500 3,500 2101-815-4641 Dues/Membership/Fees 60,379 52,505 58,000 58,000 2101-815-4710 Interest Expense 78,206 118,925 229,450 220,650 2101-815-4711 Principal Expense - - 220,000 230,000
2101-815-4735 Refund Bond Ser.2016A-Interest 289,875 120,675 - - 2101-815-4750 Amortizat. Exp 2016A Refunding (6,822) (6,822) - - 2101-815-4990 Merced County Taxes 12,249 12,354 12,384 12,384 2101-815-7410 Equipment Purchase 204 86,050 190,000 248,847 2101-815-7420 Vehicle Purchase - - - 30,462
2101-815-7421 Vehicle Replacement Fee - 50,000 602,750 - 2101-815-7445 Improvements/Infrastructure 80,445 505,346 1,250,000 1,885,684 2101-815-8220 Depr Exp Improvements 356,406 - - -
2101-815-8230 Depr Exp Equipment 27,784 - - -
2101-815-8240 Depr Exp Vehicles 26,551 - - -
Expense Total 2,475,278 2,700,352 4,433,256 4,727,491
SANITATION
FUND 2103
DESCRIPTION
The Sanitation Enterprise Fund accounts for the financial resources collected and used to provide weekly automated residential, commercial, and industrial garbage, recyclable materials, and green waste collection to approximately 2,750 single-family residential units, 92 commercial dumpsters, one mobile home park, and 41 multi-family residential units. Waste collection services are contracted out with Gilton Solid Waste Management.
In addition to picking up garbage and recyclable materials, the Sanitation Enterprise Fund is also responsible for street sweeping services. Streets are swept in accordance with the attached schedule.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Sanitation Enterprise
Revenue
2103-000-3352 Intergovernmental 6,361 6,391 - 75,000
2103-000-3426 User Fees 1,628,948 1,778,786 1,709,122 2,175,560 2103-000-3515 Penalty Fees 4,323 19,980 15,194 15,194
2103-000-3610 Interest Income 3,889 21,840 5,000 5,000
2103-000-3954 Reimbursements/Refunds 6,272 15,302 5,200 5,200 2103-000-3955 Other Revenue 7,473 - - -
Revenue Total 1,657,265 1,842,299 1,734,516 2,275,954
Expense
2103-825-4110 Salaries 159,129 202,189 242,145 239,313
2103-825-4111 Contra-Pension Expense 27,367 - - -
2103-825-4133 OPEB Expense (14,188) - - -
2103-825-4120 Salaries - Part Time 9,687 9,934 14,447 11,939 2103-825-4130 Salaries - Overtime 866 2,650 2,314 4,438 2103-825-4210 Group Insurance 58,109 77,107 70,314 76,520 2103-825-4221 FICA - Medicare 2,766 3,050 3,754 3,709
2103-825-4230 PERS - Employer Contribution 30,296 36,667 42,368 45,886 2103-825-4231 PERS - Employee Contribution 2,587 2,669 - - 2103-825-4250 Unemployment Insurance 794 854 883 600
2103-825-4260 Worker's Compensation 7,142 10,262 17,842 9,802 2103-825-4270 OPEB Trust Contribution - 4,428 4,694 1,267 2103-825-4290 Physical Examinations - 8 60 60
2103-825-4291 Uniform Expense 106 242 179 90
Sanitation Fund
Continued Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
2103-825-4300 Professional Services 2,235 959 2,950 -
2103-825-4305 Contracted Services - IT 5,186 5,999 7,085 5,653 2103-825-4310 Contract Services 30,808 40,918 49,173 53,400 2103-825-4312 Disposal Contract Services 1,423,562 1,110,917 1,235,772 2,237,640 2103-825-4330 Contracted Services - Legal 4,235 10,636 - 8,000 2103-825-4331 City Audit - 1,406 8,742 23,568
2103-825-4340 Computer Support Agreements 35,273 35,436 22,076 25,000 2103-825-4430 Vehicle O & M 7,631 5,764 9,646 6,981
2103-825-4431 Equipment O & M - 92 7,428 500
2103-825-4432 Facilities O & M 31 152 6,652 -
2103-825-4440 Rents/Leases - - 1,342 -
2103-825-4520 Insurance 6,344 5,602 13,705 28,584
2103-825-4530 Comm/Cell Phones/Telephone 3,122 2,839 3,231 2,500 2103-825-4540 Advertisement 1,322 42 862 -
2103-825-4550 Printing 403 353 2,154 400
2103-825-4560 Bank Service Fee Agreements 15,337 16,653 6,461 6,461 2103-825-4580 Travel/Conferences/Meetings 300 119 1,077 1,850 2103-825-4606 Small Tools & Equipment 405 52 808 808
2103-825-4611 Office Supplies 383 644 4,092 700
2103-825-4612 Postage 412 204 11,307 100
2103-825-4619 Miscellaneous Expenditures 372 10,912 - - 2103-825-4641 Dues/Membership/Fees - - 2,466 -
2103-825-4691 Recycle/Litter Grant Expense 215 4,795 5,384 - 2103-825-7410 Equipment Purchase - 3,648 8,250 55,000
2103-825-8220 Depr Exp Improvements 96 - - -
2103-825-8240 Depr Exp Vehicles 6,026 - - -
Expense Total 1,828,356 1,608,204 1,809,663 2,850,769
WATER CAPITAL
FUND 2104
DESCRIPTION
The State Mitigation Fee Act (Government Code Sections 66000 et. seq.) allows municipalities to impose development impact fees on new residential, commercial and industrial developments so that each development pays its proportionate share of the impact these new developments have on the community. An impact fee is an exaction:
• In the form of a pre-determined monetary payment.
• Assessed as a condition to the issuance of a building permit, an occupancy permit, or subdivision map approval.
• Imposed pursuant to local government powers to regulate new growth and development and provide for adequate public facilities and services.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Water Capital Fund
Revenue
2104-000-3551 Developer Impact Fees 14,168 8,855 30,107 40,107 2104-000-3610 Interest Income 4,174 78,070 - -
2104-000-3954 Reimbursements/Refunds 11,831 - - -
2104-000-3990 Transfer In 1,000,000 1,495,693 4,000,000 - Revenue Total 1,030,173 1,582,618 4,030,107 40,107
Expense
2104-830-7550 Repair, Replace & Refurbish 315 - - 180,000 2104-830-7641 Well #8A - - 4,000,000 -
2104-830-7990 Transfers Out - - 135,933 135,933
2104-830-8220 Depr Exp - Improvements 60,010 - - -
Expense Total 60,325 - 4,135,933 315,933
DOMESTIC WASTEWATER CAPITAL
FUND 2105
DESCRIPTION
The State Mitigation Fee Act (Government Code Sections 66000 et. seq.) allows municipalities to impose development impact fees on new residential, commercial, and industrial developments so that each development pays its proportionate share of the impact these new developments have on the community.
BUDGET SUMMARY
Fund Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Domestic Wastewater
Capital
Revenue
2105-000-3551 Developer Impact Fees 15,136 4,597 155,144 9,460 2105-000-3610 Interest Income - 3,807 - -
2105-000-3981 Intergovernmental 2,025,110 213,110 - -
Revenue Total 2,040,247 221,514 155,144 9,460
Expense
2105-835-4310 Contract Services 2,707 - - -
2105-835-7550 Repair, Replace & Refurbish - - - 250,000 2105-835-7555 CDBG Sewer Line Replacment Exp 49,052 164,995 - - 2105-835-7574 Solids Handling - 35,042 - -
2105-835-8220 Depr Exp - Improvements 9,756 - -
Expense Total 61,515 200,037 - 250,000
TCP SETTLEMENT
FUND 2106
DESCRIPTION
The TCP Settlement Fund is used to account for funds received from several chemical companies which are used toward remediation of groundwater contamination from 1, 2, 3-Trichloropropane which was allegedly included with soil fumigants used to control nematodes. The City also received State Water Resources Control Board (SWRCB) funds for the well projects.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
TCP Settlement
Fund
Revenue
2106-000-3610 Interest Income 19,695 123,477 - -
2106-000-3990 Transfer In 203,065 - - -
Revenue Total 222,760 123,477 - -
Expense
2106-830-4345 Contracted Services - Engineer - 49,335 - - 2106-830-7990 Transfer Out - - 2,000,000
Expense Total - 49,335 2,000,000 -
Recreation
Recreation
Superintendent
Recreation Specialist
Office Assistant I (PT)
Recreation Leaders (PT/Seasonal)
RECREATION
MISSION
Provide recreational opportunities, athletic programs, special events, and recreational, educational and cultural classes for the residents of the City of Livingston.
DESCRIPTION
The Recreation Department is responsible for recreation programs, athletic programs, special events, and recreation educational and cultural classes that (1) encourage community spirit and fellowship, (2) allow all players the opportunity to participate, (3) instruct players in the development of their physical and mental capabilities, (4) build good character and encourage teamwork, (5) develop good sportsmanship, (6) implement the principles of fair play, (7) improve physical fitness and (8) have fun.
City of Livingston Recreation programs include baseball, girls’ softball, youth basketball, youth soccer, Jr Giants Summer Ball, and soon to include the 49er sponsor flag football program and adult coed softball.
The department also supports the Livingston Parks Recreation and Arts Commission which is an appointed commission by the City Council to help form policies, assist in master planning for our parks, and also hosts fundraising to support the youth programming of the Recreation Department. The Recreation Department acts as a liaison with the Livingston Historical Foundation. Recreation also works closely with other city departments, school districts, MCOE, and many community non-profits. Volunteers are a very important part of making all the department activities successful. Recruiting and communicating with the hundreds of volunteers throughout the year is also a vital role.
The Recreation Department is responsible for the summer swim programs, special events such as the Easter Egg Hunt, Splash of Color Run, Music in the Park, Safe and Sane Fireworks Demonstration, July Festival, Sweet Potato Festival, Fall Street Fair, Dia de los Muertos, Christmas Court of Trees, coordination of the safe and sane fireworks, approval and scheduling of parks and facility rentals. The classes include, beginning ballet, bhangra dance, karate, and cheer camp with senior exercise programming in the works. The Recreation Department is also responsible for the department portion of the city website and social media page.
2023/2024 is proving to be another exciting year as programs grow and the New Rec-Plex is being developed. The department will also coordinate new roofs for Max Foster Concession Stand, Hammatt Hall, Alvernaz Field Storage shed, and the Historical Society Museum.
POSITION LISTING
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Recreation Fund
Revenue
1125-000-3352 Intergovernmental Revenue 6,757 6,513 - - 1125-000-3471 Baseball Program Revenue 30,226 37,683 35,000 35,000 1125-000-3472 Swimming Pool Revenue - 15,573 20,070 20,575 1125-000-3473 Basketball Program Revenue - 19,579 18,400 16,700 1125-000-3475 Adult Sports Program Revenue 6,076 3,807 7,614 7,614 1125-000-3476 Contract Classes Revenue 14,390 5,661 5,800 5,800 1125-000-3477 Special Events Revenue 3,964 3,305 6,375 2,700 1125-000-3478 Concert Series - 4,250 6,000 6,000
1125-000-3479 Soccer Program Revenue 21,836 37,443 23,220 31,900 1125-000-3481 Swim Team - - - 2,500
1125-000-3610 Interest Income 12 24 - -
1125-000-3621 Recreation Concessions 13,764 17,322 9,000 9,000 1125-000-3622 Rec Center Facility Rentals 17,138 13,753 15,000 15,000 1125-000-3623 July 4th - Booth Rental 1,050 800 1,000 1,000 1125-000-3624 Soccer Field Rentals - 2,801 500 500
1125-000-3626 Rental Income - 4,800 - -
1125-000-3642 Christmas Fundraiser - - - 8,000
1125-000-3650 Sweet Potato Festival Revenue - 44,917 48,000 51,000 1125-000-3652 Dwntwn Market/Street Fair Rev 40 655 660 600 1125-000-3954 Reimbursements/Refunds 369 868 - -
1125-000-3955 Other Revenue 7,455 - - -
1125-000-3990 Transfer In 336,339 310,479 458,018 430,007 Revenue Total 459,415 530,233 654,657 643,896
POSITION FY2022/23 FY2023/24 FY 2024/25
Recreation Superintendent 1 1 1
Recreation Specialist 1 1 1
Recreation Leaders (Part-Time/Seasonal) 52 65 41
TOTAL 54 67 43
Recreation Fund
Continued Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Expense
1125-106-4110 Salaries 128,813 128,310 126,979 131,427
1125-106-4115 Salaries P/T(Contract Classes) 1,079 14 1,022 1,055 1125-106-4120 Salaries - Part Time 11,931 9,216 41,295 17,860 1125-106-4122 Salaries P/T Swimming Pool - 6,496 23,548 24,308 1125-106-4123 Salaries P/T Special Event - 266 3,448 3,560 1125-106-4124 Salaries P/T Basketball 84 8,367 12,038 12,426 1125-106-4125 Salaries P/T Youth Baseball 10,678 11,946 21,824 22,528 1125-106-4126 Salaries P/T Soccer 7,656 10,626 13,570 14,008 1125-106-4127 Salaries P/T Adult Sports 1,238 1,473 1,916 1,978 1125-106-4129 Salaries P/T Facility Rental 2,192 2,069 1,533 1,582 1125-106-4130 Salaries - Overtime 52 27 925 565
1125-106-4210 Group Insurance 44,512 51,457 46,226 56,194 1125-106-4221 FICA - Medicare 2,376 2,604 3,598 3,355
1125-106-4230 PERS - Employer Contribution 39,648 46,255 65,431 65,452 1125-106-4231 PERS - Employee Contribution 4,352 4,267 - - 1125-106-4250 Unemployment Insurance 1,761 1,965 2,237 1,473 1125-106-4260 Worker's Compensation 5,155 3,224 5,308 2,926 1125-106-4270 OPEB Trust Contribution - 4,122 790 669
1125-106-4305 Contracted Services - IT 7,190 8,307 11,204 8,800 1125-106-4310 Contract Services 2,463 12,032 22,921 13,000 1125-106-4313 Contract Class Providers 6,674 3,468 7,500 7,500 1125-106-4320 Registration/Tuition/Training 45 2,000 - - 1125-106-4330 Contracted Services - Legal - - 500 5,000 1125-106-4340 Computer Support Agreements 406 4 550 550 1125-106-4410 Utilities 28,613 52,804 32,650 32,650
1125-106-4430 Vehicle O & M 5,374 6,299 - -
1125-106-4431 Equipment O & M 679 589 800 800
1125-106-4432 Facilities O & M 6,002 4,994 - 3,000
1125-106-4440 Rents/Leases 12,000 12,000 13,861 13,861
1125-106-4520 Insurance 800 15,120 17,800 10,686
1125-106-4530 Comm/Cell Phones/Telephone 5,488 5,808 5,400 5,400 1125-106-4540 Advertisement 276 - 100 100
1125-106-4550 Printing - 315 - -
1125-106-4580 Travel/Conferences/Meetings 289 - - -
1125-106-4606 Small Tools $ Equipment - 37 500 500
1125-106-4611 Office Supplies 958 815 1,500 1,500
1125-106-4612 Postage 1,140 522 1,200 1,200
1125-106-4614 Swimming Pool O & M - 845 1,900 2,500
1125-106-4619 Miscellaneous Expenditures 361 - - 500
1125-106-4641 Dues/Membership/Fees 159 187 - -
1125-106-4710 Interest Expense 6,855 6,645 6,212 5,768
1125-106-4711 Principal Expense 15,393 15,814 16,247 16,691
Recreation Fund
Continued Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
1125-106-4951 Youth Basketball Supplies 145 5,918 6,000 6,000 1125-106-4952 Youth Baseball Supplies 13,717 16,024 15,410 16,110 1125-106-4953 Soccer Supplies 8,053 9,795 12,500 12,700 1125-106-4954 Adult Sports Supplies 3,986 1,638 2,813 2,813 1125-106-4955 Contract Classes Supplies 1,856 20 - -
1125-106-4956 Christmas Celebration Supplies 2,599 2,951 3,500 3,500 1125-106-4957 Easter Celebration Supplies 3,539 846 1,500 - 1125-106-4958 Street Fair Supplies 141 - 600 600
1125-106-4959 Sister City - 94 - -
1125-106-4960 Arts District Project/Program 101 - - -
1125-106-4967 Concession & Candy Supplies 7,166 8,462 6,000 6,000 1125-106-4969 Downtown Decor 762 2,140 - -
1125-106-4971 4th of July City Expenditures - 981 38,000 38,000 1125-106-4972 Sweet Potato Festival 176 43,481 48,000 51,000 1125-106-4973 Flag Football Supplies - - - 8,000
1125-106-4990 Merced County Taxes -- 140 - -
1125-106-4991 Concert Series 4,800 7,374 6,000 6,000
1125-106-7410 Equipment Purchase - 4,844 1,800 1,800
Expense Total 409,735 546,013 654,657 643,896
AMENITIES IMPACT FEES
FUND 1208
DESCRIPTION
The Livingston City Council established a one percent amenities fee on all new residential building permits on May 3, 2005. This fee is paid by the builders at the time that the building permit is issued for improvements to the historical museum, and City parks. The amount of the fee is based on the valuation of each new structure built in a subdivision with a development agreement.
Fee is not currently being collected.
BUDGET SUMMARY
Fund Description
Actuals FY
21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
1% Amenities Fee
Revenue
1208-000-3610 Interest Income 84 512 - -
Revenue Total 84 512 -
Community
Development
Community Development
Community Development Director
Senior Administrative Analyst
Assistant Planner
*City Engineer
*Building Inspector
*Permit Technician
COMMUNITY DEVELOPMENT
MISSION
The mission of the Community Development Department is to (1) Implement the City of Livingston General Plan; (2) Perform studies and prepare long-range plans; (3) Provide professional building, engineering and planning services to the City’s residents and business, the development community, and to the Planning Commission, and City Council; (4) Conduct plan check reviews, issue building permits and inspect buildings and other public structures; and (5) assist with code enforcement services to protect property values and the health, safety, and welfare of the community.
DESCRIPTION
The Community Development Department oversees all development within the City of Livingston including the overall character, form and design of the City. The Community Development Department encompasses three Divisions - Planning, Building, and Engineering.
Planning Division provides professional advice to City Council, Planning Commission, various citizens’ advisory committees, residents, businesses, and developers regarding policies that guide the physical development of the community. Planning is responsible for two distinct planning disciplines – Current and Long-Range Planning. Current Planning involves the processing of ministerial and discretionary permits including, but not limit to, site plan review, variance, parcel and tentative subdivision maps, vacation and abandonment of public rights-of-way and easements, rezone, general plan and zone amendments, plan check reviews, all of which require staff, Planning Commission and/or City Council approval. Long-Range Planning is composed of updating and maintaining the City’s General Plan and Zoning Ordinance, preparing, and implementing specific plans, master plans, design guidelines, and other development-related policy documents. Planning staff responds to general questions of the public and the development community related to accessory dwelling units, setbacks, fence regulations, zoning and use restrictions as well as general zoning and planning questions of appraisers and investors.
Building Division ensures the safe occupancy of buildings by verifying construction complies with building and fire codes, which is achieved through the application and enforcement of State and City regulations, ordinances and standards governing the construction, use and maintenance of structures on public and private property. In this capacity, the Building Division administers federal, state, and municipal regulations regarding architecture compliance, structural stability, seismic safety, electrical, mechanical, plumbing, disabled access, energy conservation, green building, and tenant protection during construction. The Building Division is responsible for reviewing all activities associated with on-site construction projects. It administers the building permit process, which includes the submittal of building plans, subsequent plan check review for compliance with City and State building code requirements, and the issuance of certificate of occupancy. Building inspections, permit processing, and customer service are all performed through a third-party contract.
Engineering Division is charged with overseeing, planning, design, implementation, and inspection of infrastructure projects. The Engineering Division is responsible for plan check review and inspection of all civil infrastructure (e.g., water, sewer, drainage) improvements within the community as well as issuance of permits, inspection, and oversight of all activity in the public right-of-way. The Engineering Division also reviews entitlement projects such site plans, parcel and tentative subdivision maps, final maps, lot-line adjustments, grant deeds, grant easements and site plans. The Division also oversees infrastructure technical studies and development impact fees studies. The Division prepares bid documents and assists the City in the preparation and submittal of reimbursement requests to State and other funding agencies and bidding process, award of construction contracts, and construction management.
Engineering inspections, permit processing, and customer service are all performed through a third-party contract.
POSITION LISTING
POSITION FY 2022/23 FY 2023/24 FY 2024/25
Planner – Contract Planner 1 1 0
Community Development Director 0 0 1
Sr. Administrative Analyst/Community Development 1 1 1
Planning Technician - - 1
Engineer – Contract 1 1 1
Building Inspector- Contract 1 1 1
Permit Technician -Contract 1 1 -
TOTAL 5 5 5
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Community
Development Fund
Revenue
1120-000-3201 Construction Permits 190,281 175,994 120,000 120,000 1120-000-3202 Encroachment Permits 21,611 28,113 20,000 20,000 1120-000-3203 Grading Permits 500 - 500 500
1120-000-3228 Sign Permits 195 780 585 585
1120-000-3352 Intergovernmental Revenue 6,407 6,407 308,839 5,290 1120-000-3408 Conditional Use Permits 1,505 5,140 3,635 1,505 1120-000-3409 Home Occupation Permit 3,185 2,593 2,850 1,700 1120-000-3411 Lot Line Adjustment 1,080 - - 1,080
1120-000-3412 Parcel Map - 33,546 1,235 1,235
1120-000-3414 Tentative Subdivision Map - - 2,500 -
1120-000-3415 Final Subdivision Map - 96 1,260 -
1120-000-3416 Zone Change 2,565 - 2,565 -
1120-000-3417 Site Plan Review-Bldg 3,615 8,558 5,640 5,000 1120-000-3418 Site Plan/Design Review-Plng 2,430 10,686 4,680 4,680 1120-000-3419 Environmental Review 8 737 2,300 2,300
1120-000-3420 General Plan Amendment 2,560 - - -
1120-000-3422 Administrative Development Fee - 155 360 360 1120-000-3423 Eng Development Plan Review 32,336 15,595 30,000 - 1120-000-3430 Inspection Fees - 460 800 -
1120-000-3431 SMI - Revenue 124 11 120 40
1120-000-3436 Admin Fee CA Bldg Std Comm 90 9 - -
1120-000-3438 Permit Issuance Fee 18,900 20,925 13,000 13,000 1120-000-3445 Cannabis Permit Fee - - 5,000 -
1120-000-3610 Interest Income 212 - - -
1120-000-3954 Reimbursements/Refunds 3,409 1,019 500 556 1120-000-3955 Other Revenue 12,878 7,955 55,000 105,000 1120-000-3989 Project Bid Pkgs. 525 900 - -
1120-000-3990 Transfer In 129,857 127,221 338,015 508,901 Revenue Total 434,274 446,898 919,384 791,732
Expense
Community
Development Fund
Continued Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
107
1120-107-4110 Salaries 3,916 3,888 36,607 89,637
1120-107-4120 Salaries - Part Time 494 563 670 690
1120-107-4130 Salaries - Overtime 5 6 826 30
1120-107-4210 Group Insurance 509 1,470 31,756 23,073
1120-107-4221 FICA- Medicare 64 65 552 1,310
1120-107-4230 PERS - Employer Contribution 571 715 2,695 7,178 1120-107-4231 PERS - Employee Contribution 72 33 - -
1120-107-4250 Unemployment Insurance 18 17 252 150
1120-107-4260 Worker's Compensation - 28 313 432
1120-107-4300 Professional Services - - 1,000 -
1120-107-4305 Contracted Services - IT 5,870 6,781 9,020 6,850 1120-107-4310 Contract Services 284,484 173,218 123,520 122,037 1120-107-4320 Registration/Tuition/Training 66 - - 3,000 1120-107-4340 Computer Support Agreements 1,398 140 1,350 - 1120-107-4345 Contracted Services - Engineer 4,310 9,033 - - 1120-107-4410 Utilities 684 985 1,600 920
1120-107-4431 Equipment O & M 135 - 500 500
1120-107-4440 Rents/Leases - - 1,519 120
1120-107-4520 Insurance - 112 3,851 5,931
1120-107-4530 Comm/Cell Phones/Telephone 1,774 2,001 2,500 2,200 1120-107-4540 Advertisement - 779 - -
1120-107-4611 Office Supplies 995 652 1,000 1,200
1120-107-4612 Postage 825 301 600 300
1120-107-4618 Reimbursements/Refunds - 150 - -
1120-107-4640 Books/Subscriptions/Periodical - 2,402 800 1,700 1120-107-4641 Dues/Membership/Fees 39 39 - -
1120-107-7410 Equipment Purchase - 170 500 100
1120-107-7430 Furniture/Fixture/Improvements - - 300 300 107 Total 306,229 203,547 221,732 267,658
108
1120-108-4110 Salaries 120,838 93,850 157,605 170,888
1120-108-4120 Salaries - Part Time 1,173 964 1,043 809
1120-108-4130 Salaries - Overtime 12 6 826 455
1120-108-4210 Group Insurance 44,457 57,795 57,409 58,689 1120-108-4220 FICA - 130 - -
1120-108-4221 FICA - Medicare 1,739 1,350 2,312 2,613
1120-108-4230 PERS- Employer Contribution 15,016 17,294 11,875 13,605
Community
Development Fund
Continued Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
1120-108-4250 Unemployment Insurance 355 366 495 345
1120-108-4260 Worker's Compensation 5,085 486 1,273 932 1120-108-4270 OPEB Trust Contribution - 5,835 1,118 948 1120-108-4300 Professional Services (3,963) 500 206,000 - 1120-108-4305 Contracted Services - IT 3,082 3,560 5,383 4,800 1120-108-4310 Contract Services 133,564 162,650 82,646 58,560 1120-108-4320 Registration/Tuition/Training - 765 1,000 4,000 1120-108-4330 Contracted Services - Legal 32,860 39,585 15,000 15,000 1120-108-4340 Computer Support Agreements 800 133 - -
1120-108-4345 Contracted Services - Engineer 63,797 17,424 - - 1120-108-4410 Utilities 684 985 1,200 900
1120-108-4432 Facilities O & M - - 500 500
1120-108-4440 Rents/Leases - - 798 798
1120-108-4520 Insurance 661 3,926 7,557 11,862
1120-108-4530 Comm/Cell Phones/Telephone 1,799 2,093 2,200 2,000 1120-108-4540 Advertisement 3,190 3,347 3,500 4,900
1120-108-4550 Printing - 8 1,500 1,500
1120-108-4580 Travel/Conferences/Meetings 2,646 240 1,000 4,000 1120-108-4611 Office Supplies 1,064 1,535 1,500 2,000
1120-108-4612 Postage 911 551 1,500 1,650
1120-108-4619 Miscellaneous Expenditures 224 25 300 1,030 1120-108-4640 Books/Subscriptions/Periodical 471 902 1,050 1,850 1120-108-4641 Dues/Membership/Fees 7,259 6,760 7,800 4,800 1120-108-7402 Recognition Banquet 764 - - -
1120-108-7410 Equipment - 147 - 100
1120-108-7430 Furniture/Fixture/Improvements - - 500 300 108 Total 439,036 423,246 574,890 369,834
1120-109-4110 Salaries 2,915 2,815 4,132 4,422
1120-109-4120 Salaries - Part Time 247 281 335 345
1120-109-4130 Salaries - Overtime 3 1 - -
1120-109-4210 Group Insurance 371 521 706 957
1120-109-4221 FICA- Medicare 46 45 65 69
1120-109-4230 PERS - Employer Contribution 352 470 313 351 1120-109-4231 PERS - Employee Contribution 36 16 - -
1120-109-4250 Unemployment Insurance 12 11 11 8
1120-109-4360 Worker's Compensation - 24 37 22
1120-109-4310 Contract Services - 95 - -
1120-109-4345 Contracted Services - Engineer 56,364 173,320 117,000 147,800 1120-109-4520 Insurance - 93 163 267
1120-109-4530 Comm/Cell Phones/Telephone - 5 - -
109 Total 60,345 177,700 122,762 154,241
Expense Total 805,610 804,492 919,384 791,733
GENERAL PLAN UPDATE IMPACT FEE
FUND 2007
DESCRIPTION
The State Mitigation Fee Act (Government Code Section 66000 et. seq.) allows municipalities to impose development impact fees on new residential, commercial and industrial developments so that each development pays its proportionate share of the impact these new developments have on the community.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
General Plan Update Impact
Fee Fund
Revenue
2007-000-3554 General Plan Update Fee 10,358 23,472 34,387 8,000 2007-000-3610 Interest Income 1,069 8,340 - -
2007-000-3990 Transfers In - 150,000 - -
Revenue Total 11,428 181,812 34,387 8,000
Expense
2007-108-4554 General Plan Update 9,755 74,889 200,000 - Expense Total 9,755 74,889 200,000 -
COMMUNITY FACILITIES DISTRICT
(CFD) 2017-1
FUND 1207
DESCRIPTION
CFD 2017-1 funds the impact of new developments on Police Protection, Fire Suppression, and Paramedic Services, Park and Landscaping Services, and Street and Drainage Maintenance Services. Police Protection, Fire Suppression, and Paramedic Services means the estimated and reasonable costs of providing Police, Fire and Paramedic services, including but not limited to (i) the costs of contracting for police, fire and paramedics, (ii) the salaries and benefits of City staff, if the City directly provides Police, Fire and/or Paramedic Services, (iii) the expense related to equipment, apparatus, and supplies related to these services and authorized by the Act, and (iv) City overhead costs associated with providing such services within the CFD. Park and Landscaping Services means the labor, material, administration, personnel, equipment, contract services, and utilities (i.e., water and power) necessary to maintain landscaping improvements within, and associated with, the CFD, including trees, turf, ground cover, shrubs, weed removal, irrigation systems, sidewalk, drainage facilities, lighting, signs, monuments, graffiti removal, walkways, and associated appurtenant facilities located within, or associated with, the CFD and reasonable costs of providing park maintenance, including but not limited to (i) the costs of contracting for park maintenance services, including trees, plant material, restrooms, irrigation systems, sidewalks, drainage facilities, weed control, lighting, and parking lot maintenance, (ii) the salaries and benefits of City staff, including maintenance staff, that directly provide park maintenance services, (iii) the expense related to equipment, apparatus, and supplies related to these services and authorized by the Act, (iv) utility costs such as water, sewer, lighting and power and (v) City overhead costs associated with providing such services within the CFD. Street and Drainage Maintenance Services means the labor, material, administration, personnel, equipment and utilities necessary to maintain streets, streetlights, drainage, storm systems, and associated appurtenant facilities within, and associated with, the CFD, including City overhead costs associated with providing such services within the CFD.
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BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
CFD 2017-1 (Public
Services)
Revenue
1207-000-3480 District Formation Fees - 30,581 - -
1207-000-3610 Interest Income 239 2,641 - -
1207-000-3942 CFD Police 32,034 32,857 46,433 142,531
1207-000-3986 CFD Fire 3,943 4,044 5,715 17,542
1207-000-3987 CFD Parks & Landscape 8,871 9,099 12,858 39,470 1207-000-3988 CFD Streets & Drainage 4,435 4,549 6,429 19,735 Revenue Total 49,522 83,772 71,436 219,278
Expense
1207-XXX-4120 Salaries – Part Time - - - 2,070
1207-XXX-4221 FICA – Medicare - - - 30
1207-XXX-4250 Unemployment Insurance - - - 5
1207-XXX-4260 Workers’ Compensation - - - 10
1207-XXX-4520 Insurance - - - 160
1207-XXX-4562 County Administration Fees 51 51 - 20,000 1207-XXX-4564 Direct Engineer Fee 5,231 5,504 - 5,900
1207-XXX-4619 Miscellaneous Expenditures 4,470 39,938 153,843 - Expense Total 9,752 45,493 153,843 28,175
137
COMMUNITY FACILITIES DISTRICT
(CFD) 2013-1
FUND 1209
DESCRIPTION
CFD 2013-1 Livingston Family Apartments account for funds for providing public services to The Orchards complex on Newcastle. Funds are provided by the property owner and prepayments from the developer.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
CFD 2013-1 Liv Fam
Apartments
Revenue
1209-000-3352 Intergovernmental 913 913 - -
1209-000-3610 Interest Income 1,728 9,720 - -
1209-000-3942 CFD Police Revenue 18,136 18,136 18,136 18,375 1209-000-3986 CFD Fire Revenue 387 387 387 392
1209-000-3987 CFD Parks, Landscape 774 774 774 784
1209-000-3988 CFD Streets & Drainage 48 48 48 50
1209-000-3954 Reimbursements/Refunds 272 84 - -
1209-000-3955 Other Revenue 1,392 - - -
Revenue Total 23,651 30,063 19,345 19,601
Expense
1209-XXX-4110 Salaries 23,243 19,750 17,685 18,188
1209-XXX-4120 Salaries – Part Time - - - 2,070
1209-XXX-4130 Salaries - Overtime 2,722 3,383 1,071 1,034 1209-XXX-4210 Group Insurance 4,263 2,583 2,011 3,061
1209-XXX-4221 FICA - Medicare 377 346 275 311
1209-XXX-4230 PERS - Employer Contribution 6,945 5,401 2,005 2,189 1209-XXX-4250 Unemployment Insurance 91 52 48 40
1209-XXX-4260 Worker's Compensation 2,453 1,226 1,557 1,008 1209-XXX-4291 Uniform Expense - - 180 180
1209-XXX-4430 Vehicle O & M 513 619 - -
1209-XXX-4520 Insurance 145 1,122 727 1,229
1209-XXX-4564 Direct Engineer Fee 241 252 - -
Expense Total 40,991 34,734 25,559 29,310
PROPOSED BOUNDARY OF
COMMUNITY FACILITIES DISTRICT NO. 2013-1
(LIVINGSTON FAMILY APARTMENTS)
CITY 0, LMHOST'ON COUHTV OF IIUC1t0 STAT!O,CA&SORH!A
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CITYWIDE CONSOLIDATED LANDSCAPE
MAINTENANCE ASSESSMENT DISTRICT
(LMD) NO. 1
FUND 1211
DESCRIPTION
Citywide Consolidated Landscape Maintenance Assessment District serves several original landscape districts or zones within the City. Each of the original zones was established as a separate benefit zone before being consolidated into the single District. The maintenance of the improvements provides the following special benefits to the properties within the District:
Enhanced desirability of properties within the District. Improved aesthetic appeal to properties within the District providing a positive representation of the area.
Enhanced adaptation of the urban environment within the natural environment through adequate green space and landscaping.
Environmental enhancement through improved erosion resistance, dust and debris control, and reduced noise and air pollution.
Reduced personal property loss and reduced vandalism resulting from enhanced surroundings. Increased promotion of business and business opportunities resulting from a positive representation of the area.
General Description of Services
The District provides for maintenance, servicing and operation of landscaped improvements, park maintenance, graffiti removal, and associated appurtenances located within the public right-of-way and dedicated landscape easements in 26 areas or zones throughout the City. Each zone has specific improvements that provide a special and direct benefit to the parcels within the zones. All parcels that are identified as being within the zone, share in both the cost and the benefits of the improvements.
The costs associated with improvements are equitably spread between all benefiting parcels within that zone. Improvements within the District are generally parks, landscaped medians, and parkways. These improvements also include turf, ground cover, shrubs and trees, and irrigation systems, graffiti removal and walkways.
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CONSOLIDATED LANDSCAPE AND STREETLIGHT
MAINTENANCE ASSESSMENT DISTRICTS
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BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Landscape &
Lighting Asmt Dist
Revenue
1211-000-3352 Intergovernmental Revenue 11,262 11,261 - - 1211-000-3610 Interest Income 5,236 30,989 - -
1211-000-3901 LMD Assesmt Almond Glen 6,816 6,816 6,816 6,816 1211-000-3902 LMD Assesmt Country Clen 2,316 2,316 2,316 2,316 1211-000-3903 LMD Assesmt Country Roads 16,244 16,244 16,244 16,244 1211-000-3904 LMD Assesmt Harvest Manor 11,318 11,318 11,318 11,318 1211-000-3905 LMD Assesmt Vintage West 25,178 25,178 25,178 25,178 1211-000-3906 LMD Assesmt Monte Cristo 8,218 8,481 8,957 9,285 1211-000-3907 LMD Assesmt Monte Cristo II 16,777 17,316 18,286 18,955 1211-000-3908 LMD Assesmt Vinewood Estates 6,475 6,475 6,475 6,475 1211-000-3909 LMD Assesmt Vinewood Est II 1,824 1,883 1,988 2,061 1211-000-3910 LMD Assesmt Vinyd Kensingtn 4,292 4,429 4,677 4,849 1211-000-3911 LMD Assesmt Bridgeport Vill 36,310 37,476 39,574 41,025 1211-000-3912 LMD Assesmt Davante Villas 97,409 100,536 106,165 110,057 1211-000-3913 LMD Assesmt Strwberry Flds 2,657 2,742 2,896 3,002 1211-000-3914 LMD Assesmt Cntry Villas #1-3 22,980 23,718 25,047 25,962 1211-000-3915 LMD Assesmt Cntry Vill/Sund IV 28,138 29,042 30,668 31,792 1211-000-3916 LMD Assesmt Parkside 41,274 55,496 44,983 46,631 1211-000-3917 LMD Assesmt Country Ln #1 26,323 27,168 28,689 29,741 1211-000-3918 LMD Assesmt Country Ln #2 139,655 144,139 152,208 157,788 1211-000-3919 LMD Assesmt La Tierra 54,394 56,141 59,283 61,457 1211-000-3920 LMD Assesmt North Res-CityW 20,358 20,358 20,358 20,358 1211-000-3921 LMD Assesmt South Res 38,064 38,056 38,058 38,058 1211-000-3922 LMD Assesmt Central Residtl 27,622 27,622 27,622 27,675 1211-000-3923 LMD Assesmt North Comm. 18,337 18,331 18,340 18,367 1211-000-3924 LMD Assesmt Dwntwn Comm 1,294 1,294 1,294 1,294 1211-000-3925 LMD Assesmt South Comm 545 563 648 563
1211-000-3926 LMD Assesmt Somerset 64,984 67,069 70,825 73,420 1211-000-3954 Reimbursements/Refunds 9,693 11,589 - -
1211-000-3955 Other Revenue 14,261 - - -
Revenue Total 760,252 804,043 768,913 790,687
Expense
1211-3XX-4110 Salaries 261,239 254,492 414,827 353,658
1211-3XX-4120 Salaries - Part Time 46,087 70,303 - 49,073 1211-3XX-4130 Salaries - Overtime 7,850 10,286 4,821 17,953 1211-3XX-4210 Group Insurance 65,796 69,145 154,638 102,779 1211-3XX-4221 FICA - Medicare 4,069 4,868 4,464 6,100
Landscape &
Lighting Assmt Fund
Continued Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
1211-3XX-4230 PERS - Employer Contribution 50,520 58,635 73,498 66,538 1211-3XX-4231 PERS - Employee Contribution 1,241 1,563 - - 1211-3XX-4250 Unemployment Insurance 2,250 2,704 2,500 1,329 1211-3XX-4260 Worker's Compensation 21,188 41,853 54,658 54,175 1211-3XX-4291 Uniform Expense 1,926 1,546 93 3,041
1211-3XX-4305 Contracted Services - IT 1,850 1,267 2,224 2,222 1211-3XX-4310 Contract Services 67,573 18,314 - 1,196
1211-3XX-4340 Computer Support Agreements - - 1,719 -
1211-3XX-4350 Landscape O & M 13,623 30,495 58,235 159,682 1211-3XX-4351 Graffiti Removal 36 536 2,128 506
1211-3XX-4410 Utilities 33,996 53,602 19,504 25,666
1211-3XX-4430 Vehicle O & M 7,847 4,439 19,998 9,527
1211-3XX-4431 Equipment O & M 4,353 11,621 19,998 12,177 1211-3XX-4435 Parks O & M 36,841 10,356 56,987 26,023
1211-3XX-4440 Rents/Leases - - 274 -
1211-3XX-4520 Insurance 1,479 950 935 40,660
1211-3XX-4530 Comm/Cell Phones/Telephone 2,151 2,566 2,501 2,508 1211-3XX-4540 Advertisement 863 1,442 1,501 1,418
1211-3XX-4562 County Administration Fees 2,505 2,505 2,510 2,837 1211-3XX-4563 City/District Fees 30,000 30,000 30,000 29,354 1211-3XX-4564 Direct Engineer Fee 16,668 17,289 17,178 17,329 1211-3XX-4580 Travel/Conference/Meetings - - 2,033 1,094 1211-3XX-4607 Streetlight Maintenance 1,855 4,930 16,830 4,004 1211-3XX-4619 Miscellaneous Expenditures 542 133 9,400 5,006 1211-3XX-4760 Special Project Reserve Acct - 8,286 - -
1211-3XX-7410 Equipment Purchase 48,290 49,577 87,217 123,506 1211-3XX-7420 Vehicle Purchase - - - 58,627
Expense Total 732,639 763,701 1,060,670 1,177,989
BENEFIT ASSESSMENT DISTRICTS
(BAD)
FUND 1212
DESCRIPTION
The City of Livingston has nineteen (19) Benefit Assessment Districts within the City. These Districts, by the use of special benefit assessments, provide funding for the maintenance of public drainage improvements. These improvements are made in accordance with the Benefit Assessment Act of 1982, Chapter 6.4, Division 2, Title 5 of the Government Code of the State of California commencing with Section 54703.
The improvements to be serviced and maintained in each District are public drainage improvements and City streets, including, but not limited to: personnel, electrical energy costs, a lift station, detention basin, storm drain pipeline, and all appurtenant facilities required for operation and maintenance of the above-mentioned improvements. Maintenance, servicing and operation shall include, but are not limited to repairing outlets if damaged, cleaning retention basins and repairing damage related to flooding together with implementation of and compliance to applicable municipal storm water quality objectives and State and Regional water quality regulations.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Benefit Assessmt Dist
(BAD)
Revenue
1212-000-3352 Intergovernmental Revenue 1,065 1,217 - - 1212-000-3610 Interest Income 722 1,794 - -
1212-000-3802 BAD Assesmt Cntry Glen 1,893 1,893 1,893 1,893 1212-000-3803 BAD Assesmt Cntry Roads 3,440 3,440 3,440 3,440 1212-000--3805 BAD Assesmt Vintage West "A" 1,839 1,839 1,839 1,839 1212-000-3806 BAD Assesmt Monte Cristo 8,019 8,278 8,741 9,061 1212-000-3807 BAD assesmt Monte Cristo II 8,270 8,536 9,014 9,344 1212-000-3808 BAD Assesmt Vinewood Estates 5,483 5,483 5,483 5,483 1212-000-3809 BAD Assesmt Vinewood Est II 1,047 1,080 1,141 1,182 1212-000-3810 BAD Assesmt Vinyd Kensington 1,003 1,036 1,094 1,133 1212-000-3811 BAD Assesmt Bridgeport Village 10,403 10,737 11,338 11,754 1212-000-3812 BAD Assesmt Davante Villas 19,682 20,312 21,452 22,235 1212-000-3813 BAD Assesmt Strawberry Fields 761 786 830 860 1212-000-3814 BAD Assesmt Cntry Villa #1-3 22,422 23,141 24,437 25,332 1212-000-3815 BAD Assesmt Cntry Vill/Sund IV 12,305 12,701 13,412 13,904
Benefit Assessment
Dist (BAD) Fund
Continued Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
1212-000-3816 BAD Assesmt Parkside 23,469 11,326 25,580 26,518 1212-000-3817 BAD Assesmnt Cntry Ln #1 7,204 7,435 7,852 8,138 1212-000-3818 BAD Assesmnt Cntry Ln #2 20,196 20,843 22,013 22,817 1212-000-3819 BAD Assesmnt La Tierra 9,768 10,082 10,647 11,037 1212-000-3826 BAD Assesmnt Vintage Wst "B" 11,015 11,015 11,015 11,015 1212-000-3828 BAD Assesmnt Somerset 16,625 17,160 18,121 18,785 1212-000-3954 Reimbursements/Refunds 1,567 690 - -
1212-000-3955 Other Revenue 2,132 - - -
Revenue Total 190,330 180,826 199,342 205,770
Expense
1212-4XX-4110 Salaries 26,744 33,721 39,731 43,506
1212-4XX-4120 Salaries-Part Time 897 474 - 3,466
1212-4XX-4130 Salaries-Overtime 976 1,992 308 1,111
1212-4XX-4210 Group Insurance 6,257 9,596 12,769 14,429 1212-4XX-4221 FICA - Medicare 414 526 497 698
1212-4XX-4230 PERS - Employer Contribution 4,157 6,968 10,201 10,730 1212-4XX-4231 PERS - Employee Contribution 426 579 - -
1212-4XX-4250 Unemployment Insurance 135 163 146 96
1212-4XX-4260 Worker's Compensation 1,865 2,221 2,877 2,528 1212-4XX-4291 Uniform Expense 83 65 - 45
1212-4XX-4305 Contracted Services - IT 277 1,191 526 526 1212-4XX-4310 Contract Services 3,800 2,888 135 -
1212-4XX-4340 Computer Support Agreements - - 451 -
1212-4XX-4358 Detention Basin Equip O & M - - 2,220 -
1212-4XX-4410 Utilities 78,290 129,748 61,899 83,730
1212-4XX-4430 Vehicle O & M - - - 46
1212-4XX-4440 Rents/Leases - - 278 1,223
1212-4XX-4520 Insurance 171 760 748 2,886
1212-4XX-4530 Comm/Cell Phones/Telephone 249 135 794 179 1212-4XX-4540 Advertisement 461 595 499 515
1212-4XX-4562 County Administration Fees 1,559 1,559 1,674 1,674 1212-4XX-4563 City/District Fees 14,500 14,500 14,499 14,444 1212-4XX-4564 Direct Engineer Fee 9,126 9,466 9,788 10,231 1212-4XX-4619 Miscellaneous Expenditures - 16 4,457 186 1212-4XX-4641 Dues/Membership/Fees - - 211 -
Expense Total 150,387 217,162 164,708 192,248
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COMMUNITY FACILITIES DISTRICT
(CFD) 2005-1
FUND 1213
DESCRIPTION
CFD 2005-1 finances the impact of new development on Police Protection, Fire Suppression, and Paramedic Services, Park and Landscaping Services, and Street and Drainage Maintenance Services.
Public Safety Services
Public safety services include police services and fire protection and suppression services of the City of Livingston required to sustain the service delivery capability for emergency and non-emergency services to new growth areas, including, but not limited to, related facilities, equipment, vehicles, ambulances and paramedics, fire apparatus services, supplies and personnel.
Park Maintenance Services
Park maintenance services include, but are not limited to, labor material, administration, personnel, equipment, and utilities necessary to maintain park improvements within the District, including recreational facilities, trees, plant material, sod, irrigation systems, sidewalks, drainage facilities, weed control and other abatements, public restrooms, signs, monuments, and associated appurtenant facilities located within the District.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
Community Facilities DistCFD
Revenue
1213-000-3352 Intergovernmental 4,413 4,261 - -
1213-000-3553 Special Assessment - CFD 745,496 767,416 810,375 840,086 1213-000-3610 Interest Income 4,947 33,255 - -
1213-000-3954 Reimbursements/Refunds 2,688 2,884 - -
1213-000-3955 Other Revenue 22,771 - - -
Revenue Total 780,314 807,815 810,375 840,086
Expense
1213-475-4110 Salaries 157,494 225,536 268,073 287,860
4120 Salaries - Part Time 898 463 1,863 2,070
4130 Salaries - Overtime 8,762 15,916 5,357 5,172
4210 Group Insurance 30,134 43,988 45,841 61,456
4221 FICA - Medicare 2,422 3,512 4,003 4,290
4230 PERS - Employer Contribution 63,019 38,341 46,805 51,362 Community Facilities DistCFD Fund Continued DescriptionActuals FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
4231 PERS - Employee Contribution 265 260 - -
4432 Facilities O & M 4,730 - 31,600 31,600
4250 Unemployment Insurance 490 703 547 399
4260 Worker's Compensation 10,720 7,485 20,713 13,992
4291 Uniform Expense - - 750 750
4300 Professional Services 14,500 - - -
4305 Contracted Services - IT 4,487 5,184 1,934 1,934
4310 Contract Services 1,377 945 - -
4340 Computer Support Agreements 2,165 21 8,000 8,000
4430 Vehicle O & M 2,824 3,404 8,000 8,000
4440 Rents/Leases - - 1,161 1,161
4520 Insurance 873 5,796 8,356 12,182
4562 County Administration Fees 381 381 - -
4563 City/District Fees 103,000 103,000 103,000 103,000 4564 Direct Engineer Fee 7,929 8,557 6,000 6,000
7410 Equipment Purchase 23,700 161 - 439,276
7990 Transfers Out - - - 200,000
Expense Total 440,169 463,656 562,004 1,238,504
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BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO. 2005-1
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HOME PROGRAM INCOME
FUND 1214
DESCRIPTION
The Home Program Income Fund is used to account for loan repayments the City receives from homeowners that participated in the HOME Investment Partnerships Program through grants provided by the U.S. Department of Housing and Urban Development.
BUDGET SUMMARY
Fund Description
Actuals
FY 21/22
Actuals
FY 22/23
Budget
FY 23/24
Proposed
Budget
FY 24/25
HOME Program Income
Revenue
1214-000-3610 Interest Income $13,106 $10,498 - -
1214-000-3702 HOME Loan Payments 103,875 1,496 - -
1214-000-3954 Reimbursements/Refunds 32
Revenue Total $117,013 $11,994 - -
SECTION 5
Projects, Vehicles,
and Equipment
General Municipal
Measure V Capital General Facilities
Community Measure V Regional Projects Capital Impact Refuse Water Wastewater Total Development Recreation 20% Improvements Grant Projects Fees Operations Capital Capital Description Budget Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Parks and Recreation
2024 Ford F650 Chipper Truck 117,254 58,627 50% 58,627 50% Aluminum Bleachers at Max Foster Park 9,000 9,000
Alvernez Shed Roof Repair 10,000 10,000
Battery Powered Equipment 2,500 2,500
Laser Z Diesel 37 H.P. 96" Lawn Mower 56,408 28,225 50% 28,183 50% Max Foster Phase 1 Path Improvements CML5256 (020) 533,014 533,014 Max Foster Phase 2 Path Improvements CML5256 (21) 522,444 522,444 Park Renovation 20,000 20,000
Pedestrian Access To City's Downtown CML5256 (022) 47,120 47,120 RecPlex 5,476,623 5,476,623
Replace Arkelian Park Restroom 256,607 256,607
Replacement Playground Equipment At Arkelian Park 137,500 82,500 60% - 55,000 40% Sidewalk Replacement and ADA Return Ramp 75,000 75,000
Three Refrigerators For Various Field Locations 1,800 1,800 Two Light Fixtures At Max Foster Basin 26,716 13,358 50% 13,358 50% Two Steel Park Benches - 1 For Memorial - 1 For Singh 2,000 2,000 Walk Path At Max Foster Sports Complex 50,000 50,000
Walnut Child Day Care Roof Replacement 357,500 357,500
Public Works
Arakalien Storm Pump Replacement 34,965 - 34,965
Asphalt Hot Box 70,940 7,094 10% - 7,094 10% 28,376 40% 14,188 20% 14,188 20% Check Valve Replacements 25,000 25,000
City Hall Parking Lot Solar Lighting Project 31,000 31,000 Ditch Witch Excavation Equipment 89,462 44,731 50% 44,731 50% Don Meyers Park Booster Pump 20,000 20,000
Filter Actuator Valve Replacements and One Ten Inch Control Valve For Well 16 25,000 25,000 First Year Meter Reading Software/Hardware Equipment 125,000 125,000 Four Bacteriological Sampling/Testing Stations 3,931 3,931 Fred Wordan Park Booster Pump 20,000 20,000
Front Loader Tractor 55,000 55,000
Hammatt and Campbell Improvements 970,601 970,601
John Deere Back Hoe 139,837 13,988 10% 41,922 30% 41,964 30% 41,963 30% Materials and Labor To Install Poles and Fixtures 30,000 30,000 Meter Reading Software Equipment 20,000 20,000
New Water Meters and Replacements 35,000 35,000
Other Sewer Pump Replacements 85,000 85,000
Utility Truck 60,922 30,461 50% 30,461 50%
Portable Message Board 25,000 25,000
Pot Hole Repair, Transverse Crack Repairs, Street Striping, - Replace Stop Signs and Assess Sidewalk Trip Hazards and - Repair 350,000 350,000
Pulverize and Repave Fourth Street From Park To F Street 466,680 233,340 50% 233,340 50% Pulverize and Repave Main At 650 ft South of Peach To Newcastel Drive 351,310 175,655 50% 175,655 50% Renovate Briarwood Sewer Lift Station 450,000 450,000
Renovate East Avenue Storm Pump Station 250,000 250,000 Renovate Hammatt Sewer Lift Station 450,000 450,000
Replace Water Main on I Street 180,000 180,000
Security Cameras 3,000 3,000
Solids Handling - Sludge Drying 985,684 985,684
Stihl Auger Post Hole Digger 1,000 1,000
Three Chlorine Residual Analyzers For Wells 9, 11, 12 12,000 12,000 Traffic Signal Light Replacement, Backup Battery Chane Outs, Loop Control 75,000 75,000 Turf Renovation At City Hall 10,000 10,000
Well Sites Security Cameras 3,000 3,000
Community Development
Computer Monitor 200 200
Chair 600 600
$ 13,156,617 $ 80,582 $ 800 $ 1,800 $ 7,094 $ 182,132 $ 439,275 $ 758,995 $ 125,000 $ 512,371 $ 970,601 $ 1,102,578 $ 5,476,623 $ 438,500 $ 55,000 $ 355,275 $ 2,164,992 $ 55,000 $ 180,000 $ 250,000 Source of Funding
General
Fund
Gas Tax
Fund
LMD
Fund
CFD 2005-1
Road
Maintenance &
Rehabilitation
Fund
Community
Facilities
District
Fund
Measure V
80%
Fund
Park
Development
Impact
Fees
Fund
Water
Operations
Fund
Wastewater
Operations
Fund
City of Livingston
2024/2025 Budget Proposed
Projects, Vehicles, Equipment Improvements
SECTION 6
MISCELLANEOUS
Opening of Underpass and Freeway through Livingston—1939
MISCELLANEOUS General Information:
Date of Incorporation September 11, 1922
Form of Government Council/Manager
Number of Employees (Full-time, Part-time, Volunteers) 153 Area in Square Miles 3.7
Population – 1/1/2024 14,286
Government Facilities and Services:
Miles of Paved Streets and Alleys 45
Number of Street Lights 420
Culture and Recreation:
Community Centers 1
Senior Citizen Centers 1
Parks 11
Park Acreage 55
Swimming Pool Complex 1
Soccer Field 7
Baseball Fields (Sports Complex) 3
Baseball Fields (Alvernaz) 1
Baseball Fields (Little Guys) 1
Fire Protection:
Number of Stations: 1
Number of Fire Personnel and Officers 1
Number of Part-time/Volunteers 15
Police Protection:
Number of Police Personnel and Officers 33
Number of Patrol Units 9
Water System:
House and Commercial Accounts 3,567
Miles of Water Mains 36
Sewer System:
House and Commercial Accounts 3,525
Miles of Sanitary Sewers 35
Refuse:
House and Commercial Accounts 3,488
Elections: November 2022
Registered Voters 6,175
Votes Cast 2,427
Percentage Voting 39%