Manhattan Beach City Council
May 3, 2022

SCHEDULE OF CAPITAL IMPROVEMENT PROJECTS BY FUND
Prior Year
Appropriation1
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 TOTAL Parking Fund
Parking Projects
Parking Structure Rehab & Analysis: Lot 3 - - - - $300,000 - $300,000 Parking Stucture Replacement Project - Design - - - - - $1,500,000 1,500,000 Way Finding Program (Phase 1)* $239,778 $200,000 - - - - 439,778 Parking Projects Total $239,778 $200,000 - - $300,000 $1,500,000 $2,239,778 Parking Total $239,778 $200,000 - - $300,000 $1,500,000 $2,239,778 State Pier and Lot Fund
Parking Projects
Pier Railings $1,551,283 $200,000 - - - - $1,751,283 Parking Projects Total $1,551,283 $200,000 - - - - $1,751,283 State Pier & Lot Fund Total $1,551,283 $200,000 - - - - $1,751,283 Items highlighted in blue shading represent grant funded projects. Items with an asterisk (*) are included in the City Council Work Plan. 353
Expenditure Prior Year Proposed FY 2023
Department Description / Vehicle to Be Replaced Type Carryforward Expenditure Proposed Police Department Bi-Directional Radio Amplifier Replacement $130,000 - $130,000 Police Department Network Security Upgrade Upgrade 24,000 - 24,000 Fire Department Upgrade Mobile Data Computing Devices Replacement 41,500 - 41,500 Fire Department Laptop Replacement - Training/Class Room Replacement - $2,500 2,500 Public Works Hot Spots and Wi-Fi for iWater Program New 17,500 - 17,500 Public Works Laptops with Docking Stations New - 4,500 4,500 Public Works Additional Bluebeam License New - 115 115
Information Technology Citywide Replacement of Newtork Equipment Replacement - 123,221 123,221 Information Technology Core Switch Replacement Replacement 65,000 - 65,000 Information Technology Storage Area Network Expansion New 55,000 - 55,000 Information Technology Core Switch Redundancy New 35,000 - 35,000 Information Technology ERP Implementation New 32,854 - 32,854 Total Equipment Purchases $400,854 $130,336 $531,190
New Vehicles for FY 2023
Public Works Ford F250 Valve Cycle Truck (#362) New $167,000 - $167,000 Replacement Vehicles for FY 2023
Police Department Ford Interceptor PPV (#185) Replacement - $86,398 86,398 Police Department Ford Interceptor PPV (#195) Replacement - 86,398 86,398 Police Department Ford Interceptor PPV, Patrol (#197) Replacement - 68,852 68,852 Police Department Honda Pilot (#203) Replacement - 89,022 89,022 Police Department Chevrolet Tahoe PPV (#393) Replacement - 55,000 55,000 Police Department Honda 6+ 1300P Motorcycle (#615) Replacement - 78,832 78,832 Police Department Honda 5+ 1300P Motorcycle (#617) Replacement - 77,825 77,825 Police Department Honda ST1300P (#618) Replacement - 42,000 42,000 Police Department MPH Radar Trailer (#PD40) Replacement - 23,593 23,593 Police Department Signal Radar Trailer (#PD41) Replacement - 26,890 26,890 Police Department Signal Message Board (#PD42) Replacement - 90,971 90,971 Fire Department Fire Utility Vehicle (#710) Replacement - 60,000 60,000 Public Works COPCO Portable Generator (#62) Replacement - 90,000 90,000 Total Vehicle Purchases $167,000 $875,781 $1,042,781
Total Funded Capital Purchases - Equipment & Vehicles $567,854 $1,006,117 $1,573,971

TOTAL CAPITAL PURCHASES BY DEPARTMENT
Management Services - - -
Finance - - -
Human Resources - - -
Parks and Recreation - - -
Police Department $154,000 $725,781 $879,781
Fire Department 41,500 62,500 104,000
Community Development - - -
Public Works 184,500 94,615 279,115
Information Technology 187,854 123,221 311,075
Grand Total $567,854 $1,006,117 $1,573,971
Represents capital expenditures (units > $5k) only.

A majority of the vehicles are purchased by Public Works through the Fleet Fund. A rental charge is then assessed to the respective departments for the estimated life of the vehicle.

FY 2022-2023 SCHEDULE OF CAPITAL PURCHASES - EQUIPMENT & VEHICLES COMPUTER EQUIPMENT & SOFTWARE (Objects 61203 & 61204)
VEHICLES (Object 61401)
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APPENDIX
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The following are the major revenue sources and basis for estimates for the General Fund. These revenue sources comprise over 75% percent of the City’s General Fund revenues. Other revenues not detailed here are estimated based on local economic trends and historical data.

Property Tax remains the largest component of
General Fund revenues (46.8% of total), and is
expected to increase by 3.9% from the FY 2021-2022
estimate. With a continued strong housing market,
and residential construction and remodeling adding to
the assessed valuation of properties, a measured
continuation of steady growth is expected to
continue. Property tax is estimated based on
historical data, local economic trends, and
independent third party analysis.

The city’s second largest General Fund revenue
source (1 1.5% of total revenue) is expected to
increase from the current year estimate by $291,000
(3.0%). Industry groups performing positively within
the City include Restaurants & Hotels and Food &
Drugs. The Manhattan Village Mall revitalization
project currently underway is expected to bolster the
General Consumer Goods category.

Parking Citation fees were increased in FY 2015-
2016 in an effort to offset losses in sales tax
revenues. The fine of $53 for most cites is aligned
with neighboring cities. A portion of parking citation
revenues ($4 of all citations except expired meter
cites) is dedicated to the Capital Improvement Fund
(not included in the figures here). Additionally,
$12.50 of each citations goes to the County and
State Construction Trust Funds.

This revenue is expected to generate approximately
$5.4 million in revenue in FY 2022-2023, or $737,000
(16.0%) over the c urrent year estimate . The current
year estimate itself is an increase of $1.8 million
(33.3%) above the actuals from FY 2020 -2021 which
were significantly than previous years due to the
effects of the Coronavirus pandemic. TOT revenue
also affects the CIP Fund since 15% of the first 10%
of TOT is dedicated to that fund.

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The City invests a portion of its reserved funds as
authorized by the Investment Policy. These high-
grade investments include Federal agency securities,
medium-term notes, and certificates of deposit.

Recent moves by the Fed have increased rates
slightly, resulting in the City’s maturing investments to be reinvested at slightly higher rates. Additional
interest rate increases are predicted in the near
future.

The City issues approximately 5,000 business
licenses annually, and revenue from this tax is based
primarily on the type of business and gross receipts
reported. This tax has been resilient in economic
downturns and has remained consistent over the past
few years, but has seen impacts due to the nature of
the social response to the Coronavirus pandemic.

Business License Tax is anticipated to come in
$200,000 (5.3%) above the FY 2021-2022 estimate.

Residential and Commercial building activity remains
strong within the City. Building Permit and Plan
Check fees are currently at all-time highs due to
several large commercial projects. At the current fee
structure, fees from Building Permits and Plan Check
Services are expected to decrease by roughly
$117,288 (3.3%) from the year-end estimates in FY
2021-2022.

Since FY 2010-2011, ambulance service fees are
matched to those of Los Angeles County, and the
number of free police false alarms per 12-month
period was reduced from two to one resulting in a
jump in those fees that year. Since then, these fees
have leveled off and are expected to remain steady in
future years. Ambulance fees are based on the total
number of Advanced Life Support (ALS) and Basic
Life Support (BLS) transports.

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FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
Department Adopted Adopted Adopted Proposed Change
Management Services* 15.0 14.0 16.0 16.0 - Finance 18.0 19.0 18.0 18.0 - Human Resources 8.0 8.0 8.0 8.0 - Parks and Recreation 25.0 25.0 21.0 21.0 - Police 107.8 108.8 105.8 106.8 1.0 Fire 31.2 31.2 32.2 34.2 2.0 Community Development 30.0 30.0 31.0 33.0 2.0 Public Works 63.0 64.0 64.0 71.0 7.0 Information Technology 9.0 9.0 9.0 10.0 1.0 - Total Full-time Positions 307.0 309.0 305.0 318.0 13.0 *Includes five elected Councilmembers and elected City Treasurer.

Discussion of Changes in Full-Time Positions:

The Fiscal Year 2022-23 Budget includes 318 authorized full-time positions, which includes two new positions (Fire Department Administrative Analyst and Community Development Senior Planner) added during the FY 2021-22 Mid-Year Budget Update on February 15, 2022. The following position changes are introduced this budget cycle:

Information Technology: Upgraded two IS Specialists to Senior Technology Specialist. Added one Technology Specialist (partially offset by elimination of part-time IS Specialist).

FY 2022-2023 SCHEDULE OF FULL-TIME POSITIONS
Management Services: No Changes.

Finance: Upgraded one General Services Coordinator to Purchasing Analyst. Upgraded one Management Analyst to Budget & Financial Analyst. Upgraded one Receptionist Clerk to Administrative Assistant.

Parks and Recreation: Upgraded two Recreation Program Supervisors to two Senior Recreation Supervisors.

Eliminated one Program Supervisor. Reclassified one Recreation Manager to Senior Recreation Supervisor. Upgraded four Recreation Coordinators to Recreation Supervisors. Added one Recreation Coordinator (partially offset by elimination of two part-time Senior Recreation Leader IIs). Reinstated frozen Recreation Coordinator (partially offset by elimination of a part-time Senior Recreation Leader II).

Police: Reclassified IS Specialist to Technology Specialist (shared with Fire). Upgraded one Office Assistant to Administrative Assistant. Added one Public Safety Systems Specialist.

Community Development: Added one Planning Technician.

Human Resources: Upgraded one Human Resources Assistant to Human Resources Technician. Upgraded one Human Resources Analyst to Senior Human Resources Analyst.

Fire : Added Emergency Preparedness Administrator (partially offset by elimination of part-time Emergency Services Coordinator).

Public Works: Eliminated two frozen Maintenance Worker I/II positions. Added one Maintenance Inspector. Added one Maintenance Worker III. Added one Management Analyst (partially offset by elimination of one part-time Management Analyst). Added one Associate Engineer. Added one Water Treatment Operator. Added one Sewer Maintenance Worker. Added one Lead Sewer System Maintenance Worker. Added two Utilities Technicians.

Upgraded one Senior Civil Engineer to Principal Civil Engineer. Upgraded one Management Analyst to Senior Management Analyst.
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FY 2022-2023 FULL-TIME POSITION COUNT
Department/Title Department/Title
Management Services Parks and Recreation
Assistant City Clerk 1.0 Administrative Analyst 1.0
Assistant to the City Manager 1.0 Administrative Assistant 1.0 City Clerk 1.0 Director 1.0
City Manager 1.0 Manager 1.0
City Treasurer (Elected) 1.0 Recreation Coordinator 3.0 Comm. & Civic Eng. Manager 1.0 Recreation Supervisor 8.0 Councilmember (Elected) 5.0 Senior Management Analyst 1.0 Deputy City Clerk 1.0 Senior Manager 1.0
Digital Comm. & Graphics Coord. 1.0 Senior Recreation Supervisor 3.0 Executive Assistant to CM/CC 1.0 Transportation Operator 1.0 Marketing & Comm. Coord. 1.0 Parks and Recreation Total 21.0 Policy & Management Analyst 1.0
Management Services Total 16.0 Police
Administrative Assistant 1.0
Finance Chief of Police 1.0
Account Services Rep I/II 3.0 Community Services Officer 12.0 Accountant 2.0 Crime Analyst 1.0
Accounting Supervisor 1.0 Executive Assistant 2.0
Administrative Assistant 1.0 Lead Police Records Technician 2.0 Budget & Financial Analyst 1.0 Office Assistant 3.0
Director 1.0 Park Enforcement Officer 1.0
Executive Assistant 1.0 Police Captain 2.0
Financial Controller 1.0 Police Lieutenant 5.0
Financial Services Manager 1.0 Police Officer 46.0
Puchasing Supervisor 1.0 Police Records Manager 1.0
Purchasing Analyst 1.0 Police Records Specialist 1.0
Purchasing Assistant 1.0 Police Records Technician 7.0
Revenue Services Specialist 2.0 Police Sergeant 11.0
Revenue Services Supervisor 1.0 Police Services Officer 7.0 Finance Total 18.0 Property & Evidence Officer 1.0
Public Safety Systems Specialist 1.0
Human Resources Senior Management Analyst 1.0
Director 1.0 Tech Specialist (shared with Fire) 0.8
Executive Assistant 1.0 Police Total 106.8
Senior HR Analyst 1.0
Human Resources Manager 1.0 Fire
Human Resources Technician 3.0 Administrative Analyst 1.0 Risk Manager 1.0 Battalion Chief 3.0
Human Resources Total 8.0 Emergency Prep. Administrator 1.0 Executive Assistant 1.0
Fire Captain/Paramedic 6.0
Fire Chief 1.0
Fire Engineer/Paramedic 6.0
Fire Inspector 1.0
Fire Marshal/Captain 1.0
Firefighter/Paramedic 13.0
Tech Specialist (shared with Police) 0.2
Fire Total 34.2
360
FY 2022-2023 FULL-TIME POSITION COUNT
Department/Title Department/Title
Community Development Public Works
Administrative Analyst 1.0 Administrative Assistant 3.0 Administrative Assistant 2.0 Associate Engineer 1.0
Assistant Planner 1.0 Building Repair Craftsperson 3.0
Associate Planner 3.0 City Engineer 1.0
Building Inspector 2.0 Director 1.0
Building Official 1.0 Electrician 2.0
Building Services Analyst 1.0 Equipment Maint Supervisor 1.0 Code Enforcement Officer 4.0 Equipment Mechanic I/II 3.0 Code Enforecement Supervisor 1.0 Executive Assistant 1.0 Director 1.0 Facility Supervisor 1.0
Environmental Sustain. Manager 1.0 Lead Sewer Maint Worker 1.0 Executive Assistant 1.0 Lead Water Sys Operator 1.0
Office Assistant 1.0 Maintenance Inspector 1.0
Permits Technician 2.0 Maintenance Worker I/II 8.0
Plan Check Engineer 1.0 Maintenance Worker III 4.0
Planning Manager 1.0 Maintenance Manager 1.0
Planning Technician 1.0 Maintenance Supervisor 1.0
Senior Building Inspector 2.0 Management Analyst 1.0
Senior Management Analyst 1.0 Meter Repair Worker 2.0
Senior Permits Technician 1.0 Principal Engineer 2.0
Senior Plan Check Engineer 1.0 Public Works Inspector 2.0 Senior Planner 1.0 Senior Civil Engineer 6.0
Traffic Engineer 1.0 Senior Engineering Tech 1.0
Traffic Engineering Tech I/II 1.0 Senior Management Analyst 4.0 Community Development Total 33.0 Senior Plant Operator 1.0 Sewer Maint Worker I/II 4.0
Urban Forester 1.0
Utilities Manager 1.0
Utilities Technician 2.0
Wastewater Supervisor 1.0
Water Meter Reader 1.0
Water Plant Operator 1.0
Water Supervisor 1.0
Water Sys Operator I/II 3.0
Water Sys Operator III 2.0
Water Treatment Operator 1.0
Public Works Total 71.0
Information Technology
Director 1.0
GIS Analyst 1.0
Applications Analyst 2.0
Network Administrator 1.0
Senior Management Analyst 1.0
Senior Technology Specialist 2.0
Technology Specialist 1.0
Technology Systems Engineer 1.0
Information Tech Total 10.0
Total City-Wide 318.0
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City Council on Feburary 18, 2020.

Fund FY 2022-23
Street Lighting & Landscape Fund $21,967
Gas Tax Fund* 60,138
Prop C Fund* 60,138
AB 2766 Fund 673
Measure R Fund* 60,138
Measure M Fund* 60,138
CIP Fund* 240,550
Water Fund 1,590,808
Stormwater Fund 194,717
Wastewater Fund 912,823
Parking Fund 534,001
County Parking Lot Fund 37,358
State Pier & Parking Lot Fund 44,175
Total $3,817,624
Administrative service charges do not apply to funds supported by subventions or internal service funds.

Projects.
*General Fund support cost charged to these funds includes Engineering staff hours worked on Capital Improvement

SCHEDULE OF ADMINISTRATIVE SERVICE CHARGES
General Fund Support Cost
In Fiscal Year 2019-2020, the City retained the services of Matrix Consulting Group, a firm that specializes in municipal cost allocation plans. Based on their analysis, the following funds receive support from the General Fund in the form of salary and benefits of support staff, utilities, depreciation on buildings, and other indirect costs. The study conducted in FY 2019-2020 was adopted by the 363
Pension Obligation Bonds – Citywide
Maturity Date: January 1, 2043
In Fiscal Year 2020-2021, the City issued $91.3 million in Pension Obligation Bonds and prepaid 100% of the CalPERS Unfunded Accrued Liability (UAL) of $90.8 million (projected UAL based on the June 30, 2019 valuation) in May 2021. With lower interest rates paid on the bonds compared to the current 7% discount rate charged by CalPERS, the City’s potential budgetary savings is estimated at $36.4 million over 22 years. The City’s Public Safety (Police and Fire) and Miscellaneous plans were combined to align repayment schedules with a maturity date of 2043 thereby reducing the amortization period. The new level debt service payments, averaging $5.5 million annually City-wide, can be found in the Debt Service category in each department’s General Fund Administration program as well as in any Enterprise and Internal Service Fund with a staffing allocation.

Marine Sports Fields Lease – General Fund
Maturity Date: January 1, 2033
In Fiscal Year 2001, the City entered into a Sale/Leaseback transaction with the Beach Cities Health District (BCHD). This transaction was a result of the City purchasing from TRW (now Northrup Grumman) seven acres of property located at the corner of Marine and Aviation within the City of Manhattan Beach. The City subsequently sold the property to BCHD with an exclusive agreement to lease back six of the seven acres.

The lease authorized BCHD to spend funds up to $2.5 million to construct recreational facilities on the property. These improvements were completed in Fiscal Year 2000-2001. In Fiscal Year 2002, the City issued variable rate Certificates of Participation to effect a full internal financing of the Sports Fields. The proceeds were used to pay in full all principal and interest obligations under the aforementioned lease with BCHD.

In Fiscal Year 2016-17, the City refunded the variable rate Certificates of Participation and issued fixed rate Certificates of Participation to secure lower interest rate payments through the maturity date of 2033. Debt service payments can be found in the Parks & Recreation Administration program budget.

Metlox Refunding Certificates of Participation – Parking Fund Maturity Date: January 1, 2032
In January 2003, the City issued Certificates of Participation to pay for public improvements at the Metlox site.

These funds were used to construct a two-level underground parking garage as well as a 45,000 square foot town square open space to complement the retail developments. The original amount issued was $13,350,000.

In July 2012 and December 2021, with call dates approaching, the City took advantage of lower interest rates by refinancing the outstanding Certificates of Participation. The December 2021 refinancing for the outstanding balance of $5,025,000 resulted in savings of approximately $94,000 per fiscal year through 2032.

Water/Wastewater Refunding Certificates of Participation – Water Fund / Wastewater Fund Maturity Date: January 1, 2026
The original debt (issued in 1996) was used to finance 1996 and 1997 water and wastewater projects. Since these bonds could be called without penalty, the City issued Certificate of Participation refunding bonds in July 2012 and December 2021 (concurrent with the Metlox refunding bonds) to take advantage of lower interest rates. The December 2021 refinancing for the outstanding balance of $900,000 resulted in savings of approximately $9,950 per fiscal year through 2026.
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Police/Fire Facility Refunding Certificates of Participation – CIP Fund Maturity Date: January 1, 2032
In February 2013, the City issued $10,510,000 of Certificates of Participation to advance refund the 2004 Police Fire Facility Certificates of Participation. This refunding mirrors that of the Metlox and Water/Wastewater refunding in that the City took advantage of the reduced interest rate environment. This advance refunding reduced debt service payments over 19 years by $3,608,790. The original certificates were issued to complete financing for the January 2007 construction of the Police/Fire/Civic Center.

Fire Station No. 2 Certificates of Participation – CIP Fund Maturity Date: January 1, 2051
In August 2021, the City issued $7,440,000 of Certificates of Participation to fund the reconstruction of Fire Station No. 2, which was originally constructed in 1954 and no longer met current standards for seismic retrofitting or operational needs.

Legal Debt Limit
The City is subject to a legal general bonded debt limit equal to 3.75 percent of the total assessed value of property in Manhattan Beach. The City’s total net taxable assessed property value is approximately $21.2 billion, resulting in a legal general bonded debt limit of $795,000,000. The City has no general bonded debt subject to the debt limit.

Underground Utility Assessment Bonds 2018 Refunding – Special Assessment UUAD 2018 Refunding Maturity Date: September 2, 2026
In fiscal years 2005 and 2006, the City issued 1915 Act Underground Utility Assessment Bonds that financed the undergrounding of overhead utilities in five districts within the City. The two series were refinanced in FY 2017-18 to take advantage of lower interest rates. The City acts as a conduit between the property owners and the bond holders, and therefore these bonds are not debt of the City. Assessments are placed on the property tax bill in order to fund annual debt service.

Underground Utility Assessment Bonds 19-12 & 19-14 – Special Assessment UUAD 19-12 & 19-14 Maturity Date: September 2, 2040
In 2019, the City issued 1915 Act Underground Utility Assessment Bonds that financed the undergrounding of overhead utilities in two districts (19-12 & 19-14) within the City. The City acts as a conduit between the property owners and the bond holders, and therefore these bonds are not debt of the City. Assessments are placed on the property tax bill in order to fund annual debt service.

Underground Utility Assessment Bonds 19-4 – Special Assessment UUAD 19-4 Maturity Date: September 2, 2040
In 2019, the City issued 1915 Act Underground Utility Assessment Bonds that financed the undergrounding of overhead utilities in district 19-4 within the City. The City acts as a conduit between the property owners and the bond holders, and therefore these bonds are not debt of the City. Assessments are placed on the property tax bill in order to fund annual debt service.
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FY 2022-2023 SCHEDULE OF DEBT SERVICE & LEASE PAYMENTS
FY 2023 FY 2023 FY 2023 FY 2023 Principal Interest Total Description Fund Principal Interest Lease Total Remaining Remaining Remaining City Debt Service
Pension Obligation Bonds General/Enterprise/Internal $3,450,000 $2,067,795 - $5,517,795 $84,660,000 $25,688,292 $110,348,292 Marine Avenue Sports Field Bonds General 335,000 143,600 - 478,600 4,075,000 674,650 4,749,650 Water/Wastewater Refunding Bonds Water/Wastewater 210,000 39,750 - 249,750 690,000 53,250 743,250 Metlox Refunding Bonds Parking 380,000 241,750 - 621,750 4,645,000 1,119,875 5,764,875 Police/Fire Facility Refunding Bonds Capital Improvement 560,000 206,863 - 766,863 5,530,000 832,050 6,362,050 Fire Station No. 2 Bonds Capital Improvement 125,000 275,875 - 400,875 7,210,000 4,066,925 11,276,925 Subtotal $5,060,000 $2,975,632 - $8,035,632 $106,810,000 $32,435,042 $139,245,042 Assessment Districts
Utility Assessment Districts (2018) Spec Assess UAD 2018 Ref 620,000 78,450 - 698,450 2,305,000 128,925 2,433,925 Utility Assessment Districts (19-12 & 19-14) Spec Assess UAD 12 14 390,000 215,006 - 605,006 8,620,000 2,203,334 10,823,334 Utility Assessment Districts (19-4) Spec Assess UAD 4 220,000 114,813 - 334,813 4,810,000 1,172,806 5,982,806 Subtotal $1,230,000 $408,269 - $1,638,269 $15,735,000 $3,505,066 $19,240,066 $6,290,000 $3,383,901 - $9,673,901 $122,545,000 $35,940,108 $158,485,108 Operating Leases - County Lots County Parking Lots - - $765,000 $765,000 - - - - - $765,000 $765,000 - - -
$6,290,000 $3,383,901 $765,000 $10,438,901 $122,545,000 $35,940,108 $158,485,108 Excludes Administration Costs. Interest calculated on modified accrual basis.

Total Operating Leases
Total
Total Bonded Debt Service
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3 4 5 5
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 51101 Salaries & Allowances $17,357,525 $17,552,673 $17,191,826 $19,788,007 13.5% $2,235,334 12.7% 51102 Sworn Employee Salaries 13,750,723 14,129,945 14,157,858 14,045,675 9.6% (84,270) (0.6%) 51103 Part Time Employee Salaries 2,401,664 2,782,686 2,769,794 2,789,714 1.9% 7,028 0.3% 51104 Overtime Regular Employees 386,530 456,630 568,890 528,979 0.4% 72,349 15.8% 51105 Overtime Sworn Employees 3,323,093 3,692,516 4,173,446 3,704,662 2.5% 12,146 0.3% 51106 Overtime Mutual Aid 570,950 169,344 100,000 169,344 0.1% - - 51107 Overtime Special Events 223,269 478,554 517,054 520,066 0.4% 41,512 8.7% 51108 Cooperative Resources 2,186 50,000 50,000 30,044 0.0% (19,956) (39.9%) 51109 Overtime Training & Special Detail 47,252 163,220 154,284 167,984 0.1% 4,764 2.9% 51110 Supplemental Pension Plan 14,382 13,228 13,228 13,228 0.0% - - 51111 Single Highest Year Plan 25,050 20,452 20,452 20,452 0.0% - - 51113 Commuter Pay 1,080 10,000 2,040 10,000 0.0% - - 51114 Fire Retiree's Health Ins 21,176 23,000 23,000 23,000 0.0% - - 51115 Police Retiree's Health Plan 95,610 95,000 95,000 95,000 0.1% - - 51116 Miscellaneous Retirees Health Plan 45,572 45,000 45,000 45,000 0.0% - - 51201 Group Medical Insurance 4,451,766 4,898,446 4,056,886 5,359,319 3.7% 460,873 9.4% 51202 Medicare 520,762 490,240 504,906 524,790 0.4% 34,550 7.0% 51204 401A Plan City 336,102 340,670 355,537 416,951 0.3% 76,281 22.4% 51205 Contribution to City Pension Plan - 33,680 33,680 33,680 0.0% - - 51211 PERS Regular Contributions 1,652,745 1,678,862 1,593,319 1,839,274 1.3% 160,412 9.6% 51212 PERS Sworn Contributions 2,804,318 3,070,392 2,907,651 2,863,735 2.0% (206,657) (6.7%) 51213 PERS Regular Net Pension Liability 30,319,570 - - - - - - 51214 PERS Sworn Net Pension Liability 65,984,638 - - - - - - 51219 PERS Supplement Retirement Paymnt (415) 15,593 13,094 13,194 13,094 0.0% - - 51221 Accrued Leave 2,092 - - - - - - 51231 Unemployment 25,020 60,000 60,000 60,000 0.0% - - 51232 Workers Compensation 4,835,640 4,648,800 4,648,800 4,204,500 2.9% (444,300) (9.6%) Total Salaries & Benefits $149,214,306 $54,916,432 $54,055,845 $57,266,498 39.0% $2,350,066 4.3% 52101 Contract Services $23,217,901 $18,559,916 $21,272,980 $20,910,376 14.2% $2,350,460 12.7% 52102 Audit Services 53,000 57,000 59,000 78,400 0.1% 21,400 37.5% 52103 Computer Contract Services 970,037 1,590,921 1,496,669 1,890,013 1.3% 299,092 18.8% 52104 Elections 77,852 500 2,380 144,271 0.1% 143,771 28754.2% 52105 SBRPCA Communications 1,152,714 1,698,767 1,698,767 1,886,474 1.3% 187,707 11.0% 52106 Physical/Psychological Exams 38,588 57,480 47,000 69,500 0.0% 12,020 20.9% 52107 Legal Services 1,182,969 1,000,000 1,056,658 1,072,000 0.7% 72,000 7.2% 52108 Background Investigations 1,542 4,884 20,864 13,048 0.0% 8,164 167.2% 52109 Automotive Repair Services 139,893 85,000 85,000 100,000 0.1% 15,000 17.6% 52201 Departmental Supplies 1,476,783 2,068,565 1,998,559 3,952,354 2.7% 1,883,789 91.1% 52202 Office Supplies 69,849 89,750 77,131 95,000 0.1% 5,250 5.8% 52203 Printing 39,197 128,153 113,833 144,006 0.1% 15,853 12.4% 52204 Postage 65,781 68,323 59,998 69,727 0.0% 1,404 2.1% 52205 Uniforms/Safety Equipment 182,777 284,955 291,744 325,140 0.2% 40,185 14.1% 52206 Advertising 87,671 92,154 83,389 107,254 0.1% 15,100 16.4% 52207 Tools & Minor Equipment 22,407 8,900 9,478 16,800 0.0% 7,900 88.8% 52208 Automotive Parts 26,181 25,000 25,000 25,000 0.0% - - 52301 Training, Conferences & Meetings 122,103 483,311 397,810 833,335 0.6% 350,024 72.4% 52302 STC Training 4,336 3,850 3,800 4,250 0.0% 400 10.4% 52303 POST Training 41,515 49,700 49,000 59,600 0.0% 9,900 19.9% 52304 Employee Awards & Events 7,143 27,000 17,460 35,500 0.0% 8,500 31.5% 52305 Recruitment Costs 11,865 50,044 49,020 50,544 0.0% 500 1.0% 52306 Tuition Reimbursement 18,264 30,000 20,000 30,000 0.0% - - 52307 Memberships & Dues 93,065 123,947 120,339 140,555 0.1% 16,608 13.4% 52308 Reference Books & Periodicals 9,905 13,390 14,066 19,685 0.0% 6,295 47.0% 52401 Warehouse Inventory Purchases 87,657 85,000 85,000 85,000 0.1% - - 52402 Automotive Fuel 305,334 371,150 371,150 438,050 0.3% 66,900 18.0% 52403 City Store Purchases 16,585 30,000 30,000 30,000 0.0% - - 52404 Bank Service Charge 571,023 650,000 656,000 602,500 0.4% (47,500) (7.3%) 52406 Assessments & Taxes 435,846 434,160 433,799 554,000 0.4% 119,840 27.6% 52501 Bus Pass Subsidies - 5,600 5,600 5,600 0.0% - - 52502 Recreation Bus Trips - 59,225 14,000 59,225 0.0% - - 52601 Insurance Premiums 882,323 1,040,993 1,006,214 1,529,778 1.0% 488,785 47.0% 52602 Claims Paid 4,518,465 4,550,000 8,300,000 5,000,000 3.4% 450,000 9.9% 52603 Claims Administration 209,987 255,000 255,000 270,000 0.2% 15,000 5.9% 52604 Miscellaneous Bonds/Insurance 8,497 10,250 8,046 10,250 0.0% - - 52605 Unemployment Claims 131,831 100,000 20,000 25,000 0.0% (75,000) (75.0%) 52606 Property Insurance 289,639 414,000 384,594 520,000 0.4% 106,000 25.6% 52702 Public Service Events - 21,750 21,750 25,750 0.0% 4,000 18.4% 52703 City Funds Match 10,563 12,000 25,000 12,000 0.0% - - 52704 City Funds Exchange 188,125 - - - - - - 52705 Service Agency Contributions 27,986 37,315 37,315 37,315 0.0% - - Change from
2021-22 Adopted

SCHEDULE OF EXPENDITURE DETAIL - CITYWIDE
368
3 4 5 5
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total Change from
2021-22 Adopted

SCHEDULE OF EXPENDITURE DETAIL - CITYWIDE
52706 DMBBPA Allocation 98,995 103,000 103,000 103,000 0.1% - - 52713 City Loans 125,000 - - - - - - 52801 Computers, Supplies & Software 583,048 894,905 783,669 1,152,362 0.8% 257,457 28.8% 52802 Computer Maintenance & Repairs 7,469 24,434 18,000 24,490 0.0% 56 0.2% 53101 Telephone 251,746 261,850 281,042 292,165 0.2% 30,315 11.6% 53102 Electricity 1,185,605 970,529 1,101,346 1,151,329 0.8% 180,800 18.6% 53103 Natural Gas 141,301 152,801 175,287 196,518 0.1% 43,717 28.6% 53104 Water 575,423 547,410 583,592 604,051 0.4% 56,641 10.3% Total Materials & Services $39,765,786 $37,632,882 $43,769,348 $44,801,215 30.5% $7,168,333 19.0% 54101 Administrative Service Charge $3,222,654 $2,855,422 $2,947,798 $2,855,422 1.9% - - 54102 Warehouse Purchases 82,649 119,436 114,328 125,830 0.1% $6,394 5.4% 54103 Garage Purchases 27,613 30,000 30,000 30,000 0.0% - - 54104 Information Systems Allocation 2,814,348 3,039,108 3,039,108 3,698,533 2.5% 659,425 21.7% 54105 Insurance Allocation 2,293,320 2,630,760 2,630,760 2,685,360 1.8% 54,600 2.1% 54106 Fleet Rental Allocation - 1,061,270 1,061,270 1,408,820 1.0% 347,550 32.7% 54107 Fleet Maintenance Allocation - 1,186,942 1,186,942 1,319,333 0.9% 132,391 11.2% 54108 Building & Operations Allocation 1,650,199 1,954,980 1,954,980 2,089,826 1.4% 134,846 6.9% 54109 Engineering Service Charges 868,393 1,125,916 1,125,916 962,202 0.7% (163,714) (14.5%) Total Internal Services $10,959,176 $14,003,834 $14,091,102 $15,175,326 10.3% $1,171,492 8.4% 59201 Transfers Out $11,060 $122,001 $122,001 $12,001 0.0% ($110,000) (90.2%) Total Transfers $11,060 $122,001 $122,001 $12,001 0.0% ($110,000) (90.2%) Total Operating Expenditures $199,950,329 $106,675,149 $112,038,296 $117,255,040 79.9% 10,579,891 5.0% 61201 Furniture & Fixtures - - $12,065 $18,700 0.0% 18,700 - 61203 Computer Equipment & Software $156,102 $460,938 340,516 597,721 0.4% 136,783 29.7% 61204 ERP Implementation 195,977 32,854 75,700 32,854 0.0% - - 61301 Machinery & Equipment 15,141 22,690 95,690 - - (22,690) (100.0%) 61401 Vehicles 291,172 2,764,536 2,127,113 1,082,781 0.7% (1,681,755) (60.8%) 62201 CIP Bldg & Facility - CYr 13,146,027 2,985,000 21,190,948 3,177,500 2.2% 192,500 6.4% 62202 CIP Landscape & Site - CYr 130,187 1,600,000 508,569 1,530,000 1.0% (70,000) (4.4%) 62211 CIP Street Improvements - CYr 10,499,546 4,885,000 12,897,620 9,525,000 6.5% 4,640,000 95.0% 62221 CIP Utility Improvements - CYr 2,237,805 4,600,000 3,084,228 2,541,000 1.7% (2,059,000) (44.8%) 62231 Infrastructure Improvements 672,844 800,000 2,129,583 540,000 0.4% (260,000) (32.5%) Total Capital Projects & Equipment $27,344,800 $18,151,018 $42,462,032 $19,045,556 13.0% $894,538 4.9% 71101 Bond Principal $2,150,000 $3,090,001 $3,090,001 $2,845,000 1.9% ($245,001) (7.9%) 71102 Bond Interest 1,200,717 1,230,471 1,230,471 1,316,109 0.9% 85,638 7.0% 71103 Bond Administration Fee 12,730 13,400 13,400 13,400 0.0% - - 71104 Bond Delivery Cost 509,843 - 204,643 - - - -
71107 POB Miscellaneous Principal 186,998 995,008 995,000 1,085,000 0.7% 89,992 9.0% 71108 POB Miscellaneous Interest 16,720 741,759 741,767 650,446 0.4% (91,313) (12.3%) 71109 POB Safety Principal - 2,170,000 2,170,000 2,365,000 1.6% 195,000 9.0% 71110 POB Safety Interest - 1,616,350 1,616,350 1,417,351 1.0% (198,999) (12.3%) 72101 Land Leases 772,232 687,000 765,000 765,000 0.5% 78,000 11.4% Total Debt Service $4,849,241 $10,543,989 $10,826,632 $10,457,306 7.1% ($86,683) (0.8%) Total Other Expenditures $32,205,101 $28,817,008 $53,410,665 $29,514,863 20.1% $697,855 2.4% Total City-Wide Expenditures $232,144,370 $135,370,156 $165,326,960 $146,757,902 100.0% $11,387,746 8.4% 369
3 4 5 5
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 51101 Salaries & Allowances $13,669,033 $13,998,745 $13,556,393 $15,485,000 18.2% $1,486,255 10.6% 51102 Sworn Employee Salaries 13,750,723 14,129,945 14,157,858 14,045,675 16.5% (84,270) (0.6%) 51103 Part Time Employee Salaries 2,109,467 2,460,951 2,469,932 2,496,079 2.9% 35,128 1.4% 51104 Overtime Regular Employees 261,748 321,381 400,994 362,259 0.4% 40,878 12.7% 51105 Overtime Sworn Employees 3,264,367 3,635,516 4,113,446 3,642,912 4.3% 7,396 0.2% 51106 Overtime Mutual Aid 570,950 169,344 100,000 169,344 0.2% - - 51107 Overtime Special Events 223,269 478,554 517,054 520,066 0.6% 41,512 8.7% 51108 Cooperative Resources 2,186 50,000 50,000 30,044 0.0% (19,956) (39.9%) 51109 Overtime Training & Special Detail 47,252 163,220 154,284 167,984 0.2% 4,764 2.9% 51113 Commuter Pay 1,080 10,000 2,040 10,000 0.0% - - 51201 Group Medical Insurance 3,839,686 4,243,352 3,520,179 4,585,550 5.4% 342,198 8.1% 51202 Medicare 461,675 434,062 450,795 458,139 0.5% 24,077 5.5% 51204 401A Plan City 282,808 287,557 296,056 348,273 0.4% 60,716 21.1% 51205 Contribution to City Pension Plan - 33,680 33,680 33,680 0.0% - - 51211 PERS Regular Contributions 1,300,194 1,333,430 1,269,150 1,433,807 1.7% 100,377 7.5% 51212 PERS Sworn Contributions 2,804,318 3,070,392 2,907,651 2,863,735 3.4% (206,657) (6.7%) 51213 PERS Regular Net Pension Liability 24,109,725 - - - - - - 51214 PERS Sworn Net Pension Liability 65,984,638 - - - - - - 51219 PERS Supplement Retirement Paymnt (415) 15,593 13,094 13,194 13,094 0.0% - - 51231 Unemployment 25,020 60,000 60,000 60,000 0.1% - - 51232 Workers Compensation 4,690,320 4,646,940 4,646,940 4,062,840 4.8% (584,100) (12.6%) Total Salaries & Benefits $137,414,050 $49,540,163 $48,719,646 $50,788,481 59.6% $1,248,318 2.5% 52101 Contract Services $5,831,316 $6,192,973 $7,669,252 $8,254,044 9.7% $2,061,071 33.3% 52102 Audit Services 53,000 57,000 59,000 78,400 0.1% 21,400 37.5% 52103 Computer Contract Services 480,115 640,345 670,254 717,574 0.8% 77,229 12.1% 52104 Elections 77,852 500 2,380 144,271 0.2% 143,771 28754.2% 52105 SBRPCA Communications 1,152,714 1,698,767 1,698,767 1,886,474 2.2% 187,707 11.0% 52106 Physical/Psychological Exams 38,588 57,480 47,000 69,500 0.1% 12,020 20.9% 52107 Legal Services 1,176,039 1,000,000 1,056,658 1,072,000 1.3% 72,000 7.2% 52108 Background Investigations 1,542 4,884 20,864 13,048 0.0% 8,164 167.2% 52109 Automotive Repair Services 139,893 85,000 85,000 100,000 0.1% 15,000 17.6% 52201 Departmental Supplies 706,451 1,081,622 1,104,004 2,893,361 3.4% 1,811,739 167.5% 52202 Office Supplies 69,601 88,750 76,461 94,000 0.1% 5,250 5.9% 52203 Printing 33,083 116,541 103,064 132,306 0.2% 15,765 13.5% 52204 Postage 64,726 67,151 59,198 68,608 0.1% 1,457 2.2% 52205 Uniforms/Safety Equipment 162,390 225,490 233,463 265,815 0.3% 40,325 17.9% 52206 Advertising 87,671 91,454 82,094 106,554 0.1% 15,100 16.5% 52207 Tools & Minor Equipment 7,090 1,000 1,106 8,900 0.0% 7,900 790.0% 52301 Training, Conferences & Meetings 103,487 381,456 301,562 719,275 0.8% 337,819 88.6% 52302 STC Training 4,336 3,850 3,800 4,250 0.0% 400 10.4% 52303 POST Training 41,515 49,700 49,000 59,600 0.1% 9,900 19.9% 52304 Employee Awards & Events 7,143 27,000 17,460 35,500 0.0% 8,500 31.5% 52305 Recruitment Costs 11,865 50,044 49,020 50,544 0.1% 500 1.0% 52306 Tuition Reimbursement 18,264 30,000 20,000 30,000 0.0% - - 52307 Memberships & Dues 89,184 114,262 109,553 129,005 0.2% 14,743 12.9% 52308 Reference Books & Periodicals 9,560 11,890 12,700 18,185 0.0% 6,295 52.9% 52403 City Store Purchases 16,585 30,000 30,000 30,000 0.0% - - 52404 Bank Service Charge 254,113 291,061 240,000 255,000 0.3% (36,061) (12.4%) 52406 Assessments & Taxes 3,704 4,000 3,639 4,000 0.0% - - 52702 Public Service Events - 21,750 21,750 25,750 0.0% 4,000 18.4% 52703 City Funds Match 10,563 12,000 25,000 12,000 0.0% - - 52704 City Funds Exchange 188,125 - - - - - - 52705 Service Agency Contributions 27,986 37,315 37,315 37,315 0.0% - - 52713 City Loans 125,000 - - - - - - 52801 Computers, Supplies & Software 67,682 38,246 53,167 42,235 0.0% 3,989 10.4% 53101 Telephone 50,639 92,151 83,570 92,147 0.1% (4) (0.0%) 53102 Electricity 389,282 395,202 412,987 454,700 0.5% 59,498 15.1% 53103 Natural Gas 40,683 34,373 42,693 52,940 0.1% 18,567 54.0% 53104 Water 463,961 442,635 471,667 487,017 0.6% 44,382 10.0% Total Materials & Services $12,005,748 $13,475,892 $14,953,448 $18,444,318 21.6% $4,968,426 36.9% Change from
2021-22 Adopted

SCHEDULE OF EXPENDITURE DETAIL - GENERAL FUND
370
3 4 5 5
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total Change from
2021-22 Adopted

SCHEDULE OF EXPENDITURE DETAIL - GENERAL FUND
54102 Warehouse Purchases $39,173 $52,456 $52,545 $59,550 0.1% $7,094 13.5% 54104 Information Systems Allocation 2,490,696 2,713,303 2,713,303 3,286,146 3.9% 572,843 21.1% 54105 Insurance Allocation 2,180,520 2,368,080 2,368,080 2,648,580 3.1% 280,500 11.8% 54106 Fleet Rental Allocation - 873,130 873,130 1,068,520 1.3% 195,390 22.4% 54107 Fleet Maintenance Allocation - 998,472 998,472 1,109,644 1.3% 111,172 11.1% 54108 Building & Operations Allocation 1,429,285 1,692,752 1,692,752 1,812,043 2.1% 119,291 7.0% Total Internal Services $6,139,675 $8,698,193 $8,698,282 $9,984,483 11.7% $1,286,290 14.8% 59201 Transfers Out $11,060 $122,001 $122,001 $12,001 0.0% ($110,000) (90.2%) Total Transfers $11,060 $122,001 $122,001 $12,001 0.0% ($110,000) (90.2%) Total Operating Expenditures $155,570,534 $71,836,249 $72,493,377 $79,229,283 92.9% 7,393,034 0.9% 61201 Furniture & Fixtures - - $12,065 $18,700 0.0% 18,700 - 61203 Computer Equipment & Software $67,728 $195,500 206,139 319,500 0.4% 124,000 63.4% 61301 Machinery & Equipment 15,141 22,690 95,690 - - ($22,690) (100.0%) Total Capital Projects & Equipment $82,869 $218,190 $313,894 $378,200 0.4% $160,010 73.3% -
71101 Bond Principal $310,000 $320,000 $320,000 $335,000 0.4% $15,000 4.7% 71102 Bond Interest 167,750 156,700 156,700 143,600 0.2% (13,100) (8.4%) 71103 Bond Administration Fee 1,600 1,600 1,600 1,600 0.0% - - 71104 Bond Delivery Cost 476,441 - - - - - - 71107 POB Miscellaneous Principal - 790,158 790,855 858,389 1.0% 68,231 8.6% 71108 POB Miscellaneous Interest - 589,045 589,578 514,595 0.6% (74,450) (12.6%) 71109 POB Safety Principal - 2,170,000 2,170,000 2,365,000 2.8% 195,000 9.0% 71110 POB Safety Interest - 1,616,350 1,616,350 1,417,351 1.7% (198,999) (12.3%) Total Debt Service $955,791 $5,643,853 $5,645,083 $5,635,535 6.6% ($8,318) (0.1%) -
Total Other Expenditures $1,049,720 $5,984,044 $6,080,978 $6,025,736 7.1% $41,692 0.7% -
Total General Fund Expenditures $156,609,193 $77,698,292 $78,452,354 $85,243,018 100.0% 7,544,726 9.7% 371
372

MANAGEMENT SERVICES
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 51101 Salaries & Allowances $989,152 $1,268,999 $1,395,447 $1,323,053 31.4% $54,054 4.3% 51103 Part Time Employee Salaries 27,009 25,449 25,449 26,666 0.6% 1,217 4.8% 51104 Overtime Regular Employees 496 500 5,500 6,500 0.2% 6,000 1200.0% 51201 Group Medical Insurance 164,195 199,704 215,366 258,443 6.1% 58,739 29.4% 51202 Medicare 14,471 18,273 19,992 19,075 0.5% 802 4.4% 51204 401A Plan City 37,052 40,444 43,305 43,625 1.0% 3,181 7.9% 51211 PERS Regular Contribution 87,649 109,891 118,973 113,073 2.7% 3,182 2.9% 51213 PERS Regular Net Pensions Liability 1,635,333 - - - - - - 51219 PERS Supplement Retirement Paymnt (415) - - 100 - - - - 51231 Unemployment 420 200 200 200 0.0% - - 51232 Workers Compensation 68,100 1,980 1,980 - - (1,980) - Total Salaries & Benefits $3,023,878 $1,665,440 $1,826,312 $1,790,635 42.5% $125,195 7.5% 52101 Contract Services $253,033 $217,870 $255,454 $304,970 7.2% $87,100 40.0% 52103 Computer Contract Services 98,141 124,209 168,785 141,709 3.4% 17,500 14.1% 52104 Elections 77,852 500 2,380 144,271 3.4% 143,771 28754.2% 52107 Legal Services 1,027,802 785,000 840,000 857,000 - 72,000 9.2% 52201 Departmental Supplies 14,648 47,300 23,150 47,400 1.1% 100 0.2% 52202 Office Supplies 14,887 8,000 4,100 8,000 0.2% - - 52203 Printing 281 1,000 2,187 1,000 0.0% - - 52204 Postage 403 368 368 428 0.0% 60 16.3% 52206 Advertising 52,949 16,250 15,250 16,250 0.4% - - 52301 Training, Conferences & Meetings 4,384 80,880 29,500 151,180 3.6% 70,300 86.9% 52304 Employee Awards & Events 309 - 360 - - - - 52307 Memberships & Dues 49,362 55,880 55,430 62,130 1.5% 6,250 11.2% 52308 Reference Books & Periodicals 170 200 50 200 0.0% - - 52403 City Store Purchases 5,576 30,000 30,000 30,000 0.7% - - 52406 Assessments & Taxes 3,704 4,000 3,639 4,000 0.1% - - 52702 Public Service Events - 21,750 21,750 25,750 0.6% 4,000 18.4% 52801 Computers, Supplies & Software 2,444 1,000 367 1,000 0.0% - - 53101 Telephone 915 4,214 3,340 3,751 0.1% (463) (11.0%) Total Materials & Services $1,606,860 $1,398,421 $1,456,110 $1,799,039 42.7% $400,618 28.6% 54102 Warehouse Purchases $64 - $110 - - - - 54104 Information Systems Allocation 259,788 $257,860 257,860 $315,115 7.5% $57,255 22.2% 54105 Insurance Allocation 18,300 9,540 9,540 12,000 0.3% 2,460 25.8% 54108 Building & Operations Allocation 143,807 170,316 170,316 182,318 4.3% 12,002 7.0% Total Internal Services $421,959 $437,716 $437,826 $509,433 12.1% $71,717 16.4% Total Operating Expenditures $5,052,697 $3,501,577 $3,720,248 $4,099,107 97.3% $597,530 17.1% 71104 Bond Delivery Cost $8,621 - - - - - - 71107 POB Miscellaneous Principal - $56,218 $53,634 $71,220 1.7% $15,002 26.7% 71108 POB Miscellaneous Interest - 41,910 39,984 42,696 1.0% 786 1.9% Total Debt Service $8,621 $98,128 $93,618 $113,916 2.7% $15,788 16.1% Total Other Expenditures $8,621 $98,128 $93,618 $113,916 2.7% $15,788 16.1% Total Expenditures $5,061,318 $3,599,705 $3,813,866 $4,213,023 100.0% $613,318 17.0%

SCHEDULE OF EXPENDITURE DETAIL - BY DEPARTMENT
Change from
2021-22 Adopted
373

FINANCE
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 51101 Salaries & Allowances $1,706,848 $1,520,896 $1,567,212 $1,672,410 39.0% $151,514 10.0% 51103 Part Time Employee Salaries 111,170 115,604 136,816 130,719 3.0% 15,115 13.1% 51104 Overtime Regular Employees 6,901 6,765 12,181 9,321 0.2% 2,556 37.8% 51110 Supplemental Pension Plan 14,382 13,228 13,228 13,228 0.3% - - 51111 Single Highest Year Plan 25,050 20,452 20,452 20,452 0.5% - - 51114 Fire Retiree's Health Ins 21,176 23,000 23,000 23,000 0.5% - - 51115 Police Retiree's Health Plan 95,610 95,000 95,000 95,000 2.2% - - 51116 Miscellaneous Retirees Health Plan 45,572 45,000 45,000 45,000 1.0% - - 51201 Group Medical Insurance 257,793 290,549 228,101 317,135 7.4% 26,586 9.2% 51202 Medicare 23,349 23,727 23,256 26,215 0.6% 2,488 10.5% 51204 401A Plan City 39,013 41,011 39,676 50,542 1.2% 9,531 23.2% 51205 Contribution to City Pension Plan - 650 650 650 0.0% - - 51211 PERS Regular Contribution 150,597 145,444 147,152 156,788 3.7% 11,344 7.8% 51213 PERS Regular Net Pensions Liability 2,831,290 - - - - - - 51231 Unemployment 420 200 200 200 0.0% - - 51232 Workers Compensation 24,060 136,140 136,140 2,340 0.1% (133,800) (98.3%) Total Salaries & Benefits $5,353,231 $2,477,666 $2,488,064 $2,563,000 59.8% $85,334 3.4% 52101 Contract Services $279,088 $260,330 $300,820 $336,342 7.8% $76,012 29.2% 52102 Audit Services 53,000 57,000 59,000 78,400 1.8% 21,400 37.5% 52103 Computer Contract Services 84,396 100,000 100,000 105,000 2.4% 5,000 5.0% 52201 Departmental Supplies 10,561 9,550 17,770 11,350 0.3% 1,800 18.8% 52202 Office Supplies 4,324 7,000 3,525 5,000 0.1% (2,000) (28.6%) 52203 Printing 8,117 10,747 11,328 23,142 0.5% 12,395 115.3% 52204 Postage 37,210 35,801 34,150 39,441 - 3,640 10.2% 52205 Uniforms/Safety Equipment 1,190 1,690 1,300 2,700 0.1% 1,010 59.8% 52206 Advertising 1,043 1,150 1,150 1,150 0.0% - - 52208 Automotive Parts 26,171 25,000 25,000 25,000 0.6% - - 52301 Training, Conferences & Meetings 4,059 8,674 14,548 47,690 1.1% 39,016 449.8% 52304 Employee Awards & Events 478 600 600 600 0.0% - - 52307 Memberships & Dues 1,135 2,780 2,565 2,830 0.1% 50 1.8% 52308 Reference Books & Periodicals 2,081 1,150 950 1,150 0.0% - - 52401 Warehouse Inventory Purchases 87,657 85,000 85,000 85,000 2.0% - - 52404 Bank Service Charge 254,113 291,061 240,000 255,000 5.9% (36,061) (12.4%) 52713 City Loans 125,000 - - - - - - 52801 Computers, Supplies & Software 1,548 - 700 1,400 0.0% 1,400 - 53101 Telephone 3,367 4,806 4,655 4,278 0.1% (528) (11.0%) Total Materials & Services $984,538 $902,339 $903,061 $1,025,473 23.9% $123,134 13.6% 54102 Warehouse Purchases $5,488 $9,580 $8,080 $7,580 0.2% ($2,000) (20.9%) 54104 Information Systems Allocation 196,332 209,512 209,512 259,638 6.1% 50,126 23.9% 54105 Insurance Allocation 18,300 9,540 9,540 12,000 0.3% 2,460 25.8% 54106 Fleet Rental Allocation - 5,050 5,050 - - (5,050) - 54107 Fleet Maintenance Allocation - 1,974 1,974 2,151 0.1% 177 9.0% 54108 Building & Operations Allocation 203,755 241,315 241,315 258,321 6.0% 17,006 7.0% Total Internal Services $423,875 $476,971 $475,471 $539,690 12.6% $62,719 13.1% Total Operating Expenditures $6,761,643 $3,856,976 $3,866,596 $4,128,163 96.3% $271,187 7.0%

SCHEDULE OF EXPENDITURE DETAIL - BY DEPARTMENT
Change from
2021-22 Adopted
374

SCHEDULE OF EXPENDITURE DETAIL - BY DEPARTMENT

FINANCE
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 61201 Furniture & Fixtures - - - $4,200 0.1% $4,200 - 61203 Computer Equipment & Software - - $350 - - - - Total Capital Projects & Equipment - - $350 $4,200 0.1% $4,200 - 71104 Bond Delivery Cost $15,411 - - - - - - 71107 POB Miscellaneous Principal - $87,799 $92,761 $96,421 2.2% $8,622 9.8% 71108 POB Miscellaneous Interest - 65,454 69,153 57,804 1.3% (7,650) (11.7%) 71110 POB Safety Interest - - - - - - - Total Debt Service $15,411 $153,253 $161,914 $154,225 3.6% $972 0.6% Total Other Expenditures $15,411 $153,253 $162,264 $158,425 3.7% $5,172 3.4% Total Expenditures $6,777,054 $4,010,229 $4,028,860 $4,286,588 100.0% $276,359 6.9% Source of Funds
General Fund $6,373,368 $3,607,149 $3,627,380 $3,867,223 90.2% $260,074 7.2% Building Maintenance & Operations Fund 201,896 206,400 204,800 222,685 5.2% 16,285 7.9% Pension Trust Fund 201,790 196,680 196,680 196,680 4.6% - - Total Source of Funds $6,777,054 $4,010,229 $4,028,860 $4,286,588 100.0% $276,359 6.9% 2021-22 Adopted
Change from
375
376

HUMAN RESOURCES
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 51101 Salaries & Allowances $870,959 $853,220 $1,008,828 $899,823 9.1% $46,603 5.5% 51103 Part Time Employee Salaries 25,080 - 45,000 81,640 0.8% 81,640 - 51104 Overtime Regular Employees 142 2,500 1,650 1,750 0.0% (750) (30.0%) 51113 Commuter Pay 1,080 10,000 2,040 10,000 0.1% - - 51201 Group Medical Insurance 126,391 137,934 132,044 162,823 1.7% 24,889 18.0% 51202 Medicare 12,652 12,370 14,977 13,047 0.1% 677 5.5% 51204 401A Plan City 38,371 37,367 43,373 40,492 0.4% 3,125 8.4% 51211 PERS Regular Contribution 84,585 76,192 91,950 79,365 0.8% 3,173 4.2% 51213 PERS Regular Net Pensions Liability 1,468,224 - - - - - - 51231 Unemployment 420 200 200 200 0.0% - - 51232 Workers Compensation 26,520 66,960 66,960 47,880 0.5% (19,080) (28.5%) Total Salaries & Benefits $2,654,426 $1,196,743 $1,407,022 $1,337,020 13.6% $140,277 11.7% 52101 Contract Services $186,346 $297,958 $546,851 $338,154 3.4% $40,196 13.5% 52103 Computer Contract Services 16,281 11,767 12,500 46,767 0.5% 35,000 297.4% 52106 Physical/Psychological Exams 13,457 29,400 18,000 36,700 - 7,300 24.8% 52107 Legal Services 148,237 210,000 215,658 210,000 2.1% - - 52201 Departmental Supplies 1,029 1,500 1,500 3,500 - 2,000 133.3% 52202 Office Supplies 1,417 3,950 2,500 4,450 0.0% 500 12.7% 52203 Printing 1,296 150 150 150 0.0% - - 52204 Postage 680 772 600 720 0.0% (52) (6.7%) 52301 Training, Conferences & Meetings 12,003 70,400 35,000 100,350 1.0% 29,950 42.5% 52304 Employee Awards & Events 3,449 20,000 10,000 25,000 0.3% 5,000 25.0% 52305 Recruitment Costs 10,898 44,500 44,500 45,000 0.5% 500 1.1% 52306 Tuition Reimbursement 18,264 30,000 20,000 30,000 - - - 52307 Memberships & Dues 3,483 2,564 1,925 2,614 - 50 2.0% 52308 Reference Books & Periodicals 249 100 100 100 - - - 52601 Insurance Premiums 882,323 1,040,993 1,006,214 1,529,778 - 488,785 47.0% 52602 Claims Paid 4,518,465 4,550,000 8,300,000 5,000,000 - 450,000 9.9% 52603 Claims Administration 209,987 255,000 255,000 270,000 - 15,000 5.9% 52604 Miscellaneous Bonds/Insurance 8,497 10,250 8,046 10,250 - - - 52605 Unemployment Claims 131,831 100,000 20,000 25,000 - (75,000) (75.0%) 52606 Property Insurance 289,639 414,000 384,594 520,000 - 106,000 25.6% 53101 Telephone 533 2,608 2,055 2,321 - (287) (11.0%) Total Materials & Services $6,458,363 $7,095,912 $10,885,193 $8,200,854 83.1% $1,104,942 15.6% 54102 Warehouse Purchases $230 $200 $200 $200 0.0% - - 54104 Information Systems Allocation 105,216 108,499 108,499 132,037 1.3% $23,538 21.7% 54105 Insurance Allocation 12,480 9,540 9,540 12,000 0.1% 2,460 25.8% 54108 Building & Operations Allocation 83,858 99,316 99,316 106,314 1.1% 6,998 7.0% Total Internal Services $201,784 $217,555 $217,555 $250,551 2.5% $32,996 15.2% Total Operating Expenditures $9,314,572 $8,510,210 $12,509,770 $9,788,425 99.2% $1,278,215 15.0% 71104 Bond Delivery Cost 7,826 - - - - - - 71107 POB Miscellaneous Principal $19,518 $48,994 $48,305 $48,701 0.5% ($293) (0.6%) 71108 POB Miscellaneous Interest 1,745 36,524 36,012 29,195 0.3% (7,329) (20.1%) Total Debt Service $29,090 $85,518 $84,317 $77,896 0.5% ($7,622) (8.9%) Total Expenditures $9,343,662 $8,595,728 $12,594,087 $9,866,321 100.0% $1,270,593 14.8% Source of Funds
General Fund $2,007,051 $1,416,358 $1,710,033 $1,622,969 16.4% $206,611 14.6% Insurance Reserve 7,336,611 7,179,370 10,884,054 8,243,352 83.6% 1,063,982 14.8% Total Source of Funds $9,343,662 $8,595,728 $12,594,087 $9,866,321 100.0% $1,270,593 14.8%

SCHEDULE OF EXPENDITURE DETAIL - BY DEPARTMENT
Change from
2021-22 Adopted
377

PARKS & RECREATION
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 51101 Salaries & Allowances $1,978,154 $1,726,962 $1,678,271 $1,864,744 19.1% $137,782 8.0% 51103 Part Time Employee Salaries 1,330,327 1,943,520 1,760,885 1,983,573 20.3% 40,053 2.1% 51104 Overtime Regular Employees 11,742 26,774 23,913 21,300 0.2% (5,474) (20.4%) 51201 Group Medical Insurance 334,949 319,214 274,076 352,074 3.6% 32,860 10.3% 51202 Medicare 47,334 53,069 47,026 56,361 0.6% 3,292 6.2% 51204 401A Plan City 33,385 36,642 36,134 39,346 0.4% 2,704 7.4% 51205 Contribution to City Pension Plan - 11,766 11,766 11,766 0.1% - - 51211 PERS Regular Contribution 244,888 241,745 229,138 252,546 2.6% 10,801 4.5% 51213 PERS Regular Net Pensions Liability 3,904,456 - - - - - - 51231 Unemployment 8,100 46,816 46,816 46,816 0.5% - - 51232 Workers Compensation 58,860 122,040 122,040 20,040 0.2% (102,000) (83.6%) Total Salaries & Benefits $7,952,195 $4,528,548 $4,230,065 $4,648,566 47.5% 2.7% 52101 Contract Services $1,696,969 $2,034,401 $2,244,413 $2,399,240 24.5% $364,839 17.9% 52103 Computer Contract Services 25,906 25,000 25,000 26,700 0.3% 1,700 6.8% 52201 Departmental Supplies 113,592 325,864 319,593 447,633 4.6% 121,769 37.4% 52202 Office Supplies 11,615 16,000 15,000 20,000 0.2% 4,000 25.0% 52203 Printing 9,509 68,826 55,794 68,064 0.7% (762) (1.1%) 52204 Postage 11,446 13,555 11,300 12,133 0.1% (1,422) (10.5%) 52205 Uniforms/Safety Equipment 9,313 14,595 11,423 13,855 0.1% (740) (5.1%) 52206 Advertising 11,870 39,912 31,602 56,004 0.6% 16,092 40.3% 52301 Training, Conferences & Meetings 6,290 14,497 8,750 69,250 0.7% 54,753 377.7% 52305 Recruitment Costs 437 5,544 4,520 5,544 0.1% - - 52307 Memberships & Dues 5,894 13,148 11,155 12,935 0.1% (213) (1.6%) 52308 Reference Books & Periodicals 391 1,200 400 1,200 0.0% - - 52403 City Store Purchases 11,009 - - - - - - 52501 Bus Pass Subsidies - 5,600 5,600 5,600 0.1% - - 52502 Recreation Bus Trips - 59,225 14,000 59,225 0.6% - - 52704 City Funds Exchange 188,125 - - - - - - 52705 Service Agency Contributions 27,986 37,315 37,315 37,315 0.4% - - 52801 Computers, Supplies & Software 11,955 4,396 5,450 2,120 0.0% (2,276) (51.8%) 53101 Telephone 8,630 16,299 14,446 16,511 0.2% 212 1.3% 53102 Electricity 101,888 95,919 91,642 94,391 1.0% (1,528) (1.6%) 53103 Natural Gas 8,234 8,867 9,648 11,964 0.1% 3,097 34.9% Total Materials & Services $2,261,059 $2,800,163 $2,917,051 $3,359,684 34.3% $559,521 20.0% 54102 Warehouse Purchases $10,357 $21,026 $19,426 $25,770 0.3% $4,744 22.6% 54104 Information Systems Allocation 479,520 485,615 485,615 589,916 6.0% 104,301 21.5% 54105 Insurance Allocation 90,300 556,440 556,440 150,540 1.5% (405,900) (72.9%) 54106 Fleet Rental Allocation - 31,350 31,350 19,300 0.2% (12,050) (38.4%) 54107 Fleet Maintenance Allocation - 78,557 78,557 80,296 0.8% 1,739 2.2% 54108 Building & Operations Allocation 143,807 170,315 170,315 182,318 1.9% 12,003 7.0% Total Internal Services $723,984 $1,343,303 $1,341,703 $1,048,140 10.7% ($295,163) (22.0%) Total Operating Expenditures $10,937,238 $8,672,014 $8,488,819 $9,056,390 92.6% $384,376 4.4%

SCHEDULE OF EXPENDITURE DETAIL - BY DEPARTMENT
Change from
2021-22 Adopted
378

SCHEDULE OF EXPENDITURE DETAIL - BY DEPARTMENT

PARKS & RECREATION
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 61203 Computer Equipment & Software $57 - - - - - - 61301 Machinery & Equipment - $22,690 $22,690 - - ($22,690) - 62202 CIP Landscape & Site - CYr 130,187 1,600,000 508,569 - - (1,600,000) - Total Capital Projects & Equipment $130,244 $1,622,690 $531,259 - - ($1,622,690) - 71101 Bond Principal $310,000 $320,000 $320,000 $335,000 3.4% $15,000 4.7% 71102 Bond Interest 167,750 156,700 156,700 143,600 1.5% (13,100) (8.4%) 71103 Bond Administration Fee 1,600 1,600 1,600 1,600 0.0% - - 71104 Bond Delivery Cost 20,749 - - - - - - 71107 POB Miscellaneous Principal - 101,202 129,078 153,462 1.6% 52,260 51.6% 71108 POB Miscellaneous Interest - 75,446 96,228 91,999 0.9% 16,553 21.9% Total Debt Service $500,099 $654,948 $703,606 $725,661 7.4% $70,713 10.8% Total Other Expenditures $630,342 $2,277,638 $1,234,865 $725,661 7.4% ($1,551,977) (68.1%) Total Expenditures $11,567,580 $10,949,652 $9,723,684 $9,782,051 100.0% ($1,167,601) (10.7%) Source of Funds
General Fund $10,294,590 $8,417,571 $8,378,462 $9,001,405 92.0% $583,834 6.9% Proposition A Fund 1,142,804 932,081 836,653 780,646 8.0% (151,435) (16.2%) Capital Improvement Fund 130,187 1,600,000 508,569 - - (1,600,000) - Total Source of Funds $11,567,580 $10,949,652 $9,723,684 $9,782,051 100.0% ($1,167,601) (10.7%) Change from
2021-22 Adopted
379
POLICE
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 51101 Salaries & Allowances $2,884,504 $2,823,402 $2,596,165 $2,955,681 8.6% $132,279 4.7% 51102 Sworn Employee Salaries 9,097,892 9,200,176 9,278,205 9,217,406 26.9% 17,230 0.2% 51103 Part Time Employee Salaries 308,795 412,900 381,000 402,430 1.2% (10,470) (2.5%) 51104 Overtime Regular Employees 203,710 244,874 264,500 247,764 0.7% 2,890 1.2% 51105 Overtime Sworn Employees 1,212,096 1,815,890 1,726,600 1,816,910 5.3% 1,020 0.1% 51107 Overtime Special Events 221,225 385,700 435,000 405,200 1.2% 19,500 5.1% 51201 Group Medical Insurance 1,600,510 1,697,285 1,403,900 1,757,757 5.1% 60,472 3.6% 51202 Medicare 189,074 175,207 170,971 177,215 0.5% 2,008 1.1% 51204 401A Plan City 16,362 18,210 18,855 19,112 0.1% 902 5.0% 51205 Contribution to City Pension Plan - 15,474 15,474 15,474 0.0% - - 51211 PERS Regular Contribution 268,441 255,222 231,049 260,926 0.8% 5,704 2.2% 51212 PERS Sworn Contributions 1,870,092 2,060,530 1,914,697 1,887,850 5.5% (172,680) (8.4%) 51213 PERS Regular Net Pensions Liability 5,073,176 - - - - - - 51214 PERS Sworn Net Pension Liability 45,041,372 - - - - - - 51219 PERS Supplement Retirement Paymnt (415) 6,797 4,504 4,504 4,504 0.0% - - 51231 Unemployment 8,700 4,175 4,175 4,175 0.0% - - 51232 Workers Compensation 2,891,700 1,800,840 1,800,840 2,321,100 6.8% 520,260 28.9% Total Salaries & Benefits $70,894,446 $20,914,389 $20,245,935 $21,493,504 62.7% $579,115 2.8% 52101 Contract Services $835,425 $1,252,868 $1,265,500 $1,544,270 4.5% $291,402 23.3% 52103 Computer Contract Services 209,616 320,550 300,150 326,590 1.0% 6,040 1.9% 52105 SBRPCA Communications 866,527 1,311,575 1,311,575 1,452,356 4.2% 140,781 10.7% 52106 Physical/Psychological Exams 24,631 27,200 27,000 31,200 0.1% 4,000 14.7% 52107 Legal Services - 5,000 1,000 5,000 0.0% - - 52108 Background Investigations 1,542 4,020 20,000 11,320 0.0% 7,300 181.6% 52201 Departmental Supplies 328,301 295,540 338,907 320,345 0.9% 24,805 8.4% 52202 Office Supplies 24,995 32,100 32,000 32,100 0.1% - - 52203 Printing 8,918 16,100 16,000 16,100 0.0% - - 52204 Postage 6,866 7,626 4,500 7,278 0.0% (348) (4.6%) 52205 Uniforms/Safety Equipment 84,374 152,290 146,500 160,900 0.5% 8,610 5.7% 52206 Advertising - 800 150 500 0.0% (300) (37.5%) 52301 Training, Conferences & Meetings 50,563 127,100 122,100 161,450 0.5% 34,350 27.0% 52302 STC Training 4,336 3,850 3,800 4,250 0.0% 400 10.4% 52303 POST Training 41,515 49,700 49,000 59,600 0.2% 9,900 19.9% 52304 Employee Awards & Events 315 2,900 1,500 2,900 0.0% - - 52307 Memberships & Dues 6,083 9,540 8,850 10,005 0.0% 465 4.9% 52308 Reference Books & Periodicals 1,726 990 900 1,190 0.0% 200 20.2% 52703 City Funds Match 10,563 12,000 25,000 12,000 0.0% - - 52801 Computers, Supplies & Software 8,015 28,500 26,500 29,500 0.1% 1,000 3.5% 53101 Telephone 21,371 36,563 33,528 37,572 0.1% 1,009 2.8% 53102 Electricity 146,064 138,021 154,526 159,162 0.5% 21,141 15.3% 53103 Natural Gas 11,568 9,222 12,136 15,049 0.0% 5,827 63.2% 53104 Water 14,601 14,466 14,280 15,189 0.0% 723 5.0% Total Materials & Services $2,707,916 $3,858,521 $3,915,402 $4,415,826 12.9% $557,305 14.4% 54102 Warehouse Purchases $5,224 $4,500 $4,500 $4,800 0.0% $300 6.7% 54104 Information Systems Allocation 676,128 798,818 798,818 969,015 2.8% 170,197 21.3% 54105 Insurance Allocation 644,880 746,220 746,220 2,139,420 6.2% 1,393,200 186.7% 54106 Fleet Rental Allocation - 353,780 353,780 371,890 1.1% 18,110 5.1% 54107 Fleet Maintenance Allocation - 745,353 745,353 833,109 2.4% 87,756 11.8% 54108 Building & Operations Allocation 410,658 486,357 486,357 520,631 1.5% 34,274 7.0% Total Internal Services $1,736,891 $3,135,028 $3,135,028 $4,838,865 14.1% $1,703,837 54.3% Total Operating Expenditures $75,339,253 $27,907,938 $27,296,365 $30,748,195 89.7% $2,840,257 10.2%

SCHEDULE OF EXPENDITURE DETAIL - BY DEPARTMENT
Change from
2021-22 Adopted
380

SCHEDULE OF EXPENDITURE DETAIL - BY DEPARTMENT
POLICE
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 61203 Computer Equipment & Software $51,225 $154,000 $205,789 $274,000 0.8% 120,000 77.9% 61301 Machinery & Equipment - - 73,000 - - $0 - 61401 Vehicles - - - 40,000 0.1% - - Total Capital Projects & Equipment $51,225 $154,000 $278,789 $314,000 0.9% $120,000 103.9% 71101 Bond Principal $265,000 $582,500 $272,500 $280,000 0.8% ($302,500) (51.9%) 71102 Bond Interest 119,781 251,719 111,719 103,432 0.3% (148,287) (58.9%) 71103 Bond Administration Fee 900 900 900 900 0.0% - - 71104 Bond Delivery Cost 262,627 - - - - - - 71107 POB Miscellaneous Principal - 164,125 166,260 156,456 0.5% (7,669) (4.7%) 71108 POB Miscellaneous Interest - 122,354 123,946 93,793 0.3% (28,561) (23.3%) 71109 POB Safety Principal - 1,480,000 1,480,000 1,615,000 4.7% 135,000 9.1% 71110 POB Safety Interest - 1,102,890 1,102,890 967,105 2.8% (135,785) (12.3%) Total Debt Service $648,309 $3,704,488 $3,258,215 $3,216,686 9.4% ($487,802) (13.2%) Total Other Expenditures $699,534 $3,858,488 $3,537,004 $3,530,686 10.3% ($367,802) (8.5%) Total Expenditures $76,038,787 $31,766,426 $30,833,369 $34,278,881 100.0% $2,472,455 7.9% Source of Funds
General Fund $75,294,468 $30,667,807 $30,120,070 $33,631,799 98.1% $2,963,992 9.7% Asset Forfeiture 167,437 108,500 135,773 107,750 0.3% (750) (0.7%) Police Safety Grants Fund 191,200 155,000 192,407 155,000 0.5% - - Capital Improvement Fund 385,681 835,119 385,119 384,332 1.1% (450,787) (54.0%) Total Source of Funds $76,038,787 $31,766,426 $30,833,369 $34,278,881 100.0% $2,512,455 7.9% Change from
2021-22 Adopted
381
FIRE
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 51101 Salaries & Allowances $109,785 $169,602 $148,846 $364,077 2.3% $194,475 114.7% 51102 Sworn Employee Salaries 4,652,832 4,929,769 4,879,653 4,828,269 30.1% (101,500) (2.1%) 51103 Part Time Employee Salaries 250,952 153,340 153,340 39,293 0.2% (114,047) (74.4%) 51104 Overtime Regular Employees 7,895 1,000 22,000 9,375 0.1% 8,375 837.5% 51105 Overtime Sworn Employees 2,110,997 1,876,626 2,446,846 1,887,752 11.8% 11,126 0.6% 51106 Overtime Mutual Aid 570,950 169,344 100,000 169,344 1.1% - - 51107 Overtime Special Events 2,044 31,704 20,904 53,716 0.3% 22,012 69.4% 51108 Cooperative Resources 2,186 50,000 50,000 30,044 0.2% (19,956) (39.9%) 51109 Overtime Training & Special Detail 47,252 163,220 154,284 167,984 1.0% 4,764 2.9% 51201 Group Medical Insurance 616,044 679,982 592,606 700,846 4.4% 20,864 3.1% 51202 Medicare 101,921 72,235 100,747 75,859 0.5% 3,624 5.0% 51204 401A Plan City 186 5,641 5,840 11,028 0.1% 5,387 95.5% 51211 PERS Regular Contribution 10,649 21,988 14,199 32,112 0.2% 10,124 46.0% 51212 PERS Sworn Contributions 934,225 1,009,862 992,954 975,885 6.1% (33,977) (3.4%) 51213 PERS Regular Net Pensions Liability 177,002 - - - - - - 51214 PERS Sworn Net Pension Liability 20,943,266 - - - - - - 51219 PERS Supplement Retirement Paymnt (415) 8,795 8,590 8,590 8,590 0.1% - - 51231 Unemployment 420 - - - - - - 51232 Workers Compensation 1,519,680 2,449,080 2,449,080 1,593,600 9.9% (855,480) (34.9%) Total Salaries & Benefits $32,067,079 $11,791,983 $12,139,889 $10,947,774 68.3% ($844,209) (7.2%) 52101 Contract Services $725,825 $434,573 $451,193 $537,556 3.4% $102,983 23.7% 52103 Computer Contract Services 22,611 19,820 19,820 28,320 0.2% 8,500 42.9% 52105 SBRPCA Communications 286,188 387,192 387,192 434,118 2.7% 46,926 12.1% 52106 Physical/Psychological Exams 500 880 2,000 1,600 0.0% 720 81.8% 52108 Background Investigations - 864 864 1,728 0.0% 864 100.0% 52109 Automotive Repair Services 139,893 85,000 85,000 100,000 0.6% 15,000 17.6% 52201 Departmental Supplies 174,409 161,250 174,950 212,015 1.3% 50,765 31.5% 52202 Office Supplies 2,228 3,000 3,000 3,400 0.0% 400 13.3% 52203 Printing 390 1,430 1,755 2,250 0.0% 820 57.3% 52204 Postage 164 182 180 174 0.0% (8) (4.4%) 52205 Uniforms/Safety Equipment 55,006 59,440 73,640 88,130 0.6% 28,690 48.3% 52207 Tools & Minor Equipment 4,520 - - 7,900 0.0% 7,900 - 52301 Training, Conferences & Meetings 23,231 55,550 48,550 97,675 0.6% 42,125 75.8% 52304 Employee Awards & Events 1,100 2,000 2,000 4,000 0.0% 2,000 100.0% 52305 Recruitment Costs 530 - - - - - - 52307 Memberships & Dues 2,205 4,005 4,185 5,675 0.0% 1,670 41.7% 52308 Reference Books & Periodicals 2,206 2,850 2,850 4,495 0.0% 1,645 57.7% 52801 Computers, Supplies & Software 10,145 - - - - - - 53101 Telephone 10,659 15,585 14,988 16,390 0.1% 805 5.2% 53102 Electricity 72,256 71,220 80,452 82,866 0.5% 11,646 16.4% 53103 Natural Gas 11,746 8,568 10,097 12,520 0.1% 3,952 46.1% 53104 Water 6,232 6,974 7,450 6,543 0.0% (431) (6.2%) Total Materials & Services $1,552,045 $1,320,383 $1,370,166 $1,647,355 10.3% $326,972 24.8% 54102 Warehouse Purchases $3,719 $4,600 $5,300 $5,800 0.0% $1,200 26.1% 54104 Information Systems Allocation 346,104 356,685 356,685 431,989 2.7% 75,304 21.1% 54105 Insurance Allocation 78,360 174,000 174,000 236,940 1.5% 62,940 36.2% 54106 Fleet Rental Allocation - 305,380 305,380 433,380 2.7% 128,000 41.9% 54107 Fleet Maintenance Allocation - 51,476 51,476 61,398 0.4% 9,922 19.3% 54108 Building & Operations Allocation 154,009 182,399 182,399 195,253 1.2% 12,854 7.0% Total Internal Services $582,192 $1,074,540 $1,075,240 $1,364,760 8.5% $290,220 27.0% 59201 Transfers Out - $30,000 $30,000 - - ($30,000) - Total Transfers - $30,000 $30,000 - - ($30,000) -
Total Operating Expenditures $34,201,316 $14,216,906 $14,615,295 $13,959,889 87.1% ($257,017) (1.8%)

SCHEDULE OF EXPENDITURE DETAIL - BY DEPARTMENT
Change from
2021-22 Adopted
382

SCHEDULE OF EXPENDITURE DETAIL - BY DEPARTMENT
FIRE
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 61201 Furniture & Fixtures - - - $4,500 0.0% $4,500 - 61203 Computer Equipment & Software $1,009 $41,500 - 44,000 0.3% 2,500 6.0% 61301 Machinery & Equipment 15,141 - - - - - - 62201 CIP Bldg & Facility - CYr 68,766 - $2,081,122 - - - - Total Capital Projects & Equipment $84,915 $41,500 $2,081,122 $48,500 0.3% $7,000 16.9% 71101 Bond Principal $265,000 $272,500 $582,500 $405,000 2.5% $132,500 48.6% 71102 Bond Interest 119,781 111,719 251,719 379,307 2.4% 267,588 239.5% 71103 Bond Administration Fee 900 900 900 900 0.0% - - 71104 Bond Delivery Cost 113,851 - 204,643 - - - - 71107 POB Miscellaneous Principal - 5,473 5,837 18,478 0.1% 13,005 237.6% 71108 POB Miscellaneous Interest - 4,080 4,352 11,078 0.1% 6,998 171.5% 71109 POB Safety Principal - 690,000 690,000 750,000 4.7% 60,000 8.7% 71110 POB Safety Interest - 513,460 513,460 450,246 2.8% (63,214) (12.3%) Total Debt Service $499,533 $1,598,132 $2,253,411 $2,015,009 12.6% $416,877 26.1% Total Other Expenditures $584,448 $1,639,632 $4,334,533 $2,063,509 12.9% $423,877 25.9% Total Expenditures $34,785,764 $15,856,538 $18,949,828 $16,023,398 100.0% $166,860 1.1% Source of Funds
General Fund $34,331,317 $15,471,419 $15,828,944 $15,238,191 95.1% ($233,228) (1.5%) Capital Improvement Fund 454,447 385,119 849,725 785,207 4.9% 400,088 103.9% Bond Construction Fund - - 2,271,159 - - - - Total Source of Funds $34,785,764 $15,856,538 $18,949,828 $16,023,398 100.0% $166,860 1.1% Change from
2021-22 Adopted
383
384

COMMUNITY DEVELOPMENT
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 51101 Salaries & Allowances $2,724,146 $2,868,834 $2,526,448 $3,167,847 45.1% $299,013 10.4% 51103 Part Time Employee Salaries 50,417 42,476 79,676 69,581 1.0% 27,105 63.8% 51104 Overtime Regular Employees 7,268 21,350 14,300 39,945 0.6% 18,595 87.1% 51201 Group Medical Insurance 402,395 462,439 336,226 517,200 7.4% 54,761 11.8% 51202 Medicare 39,510 42,214 36,424 46,633 0.7% 4,419 10.5% 51204 401A Plan City 58,063 39,347 46,612 60,072 0.9% 20,725 52.7% 51211 PERS Regular Contribution 247,484 258,611 221,011 279,405 4.0% 20,794 8.0% 51213 PERS Regular Net Pensions Liability 4,682,147 - - - - - - 51231 Unemployment 420 2,209 2,209 2,209 0.0% - - 51232 Workers Compensation 37,320 34,380 34,380 28,740 0.4% (5,640) (16.4%) Total Salaries & Benefits $8,249,171 $3,771,860 $3,297,286 $4,211,632 59.9% $439,772 11.7% 52101 Contract Services $1,500,125 $951,499 $1,667,183 $1,531,432 21.8% $579,933 60.9% 52103 Computer Contract Services 49,069 59,999 59,999 60,188 0.9% 189 0.3% 52201 Departmental Supplies 9,593 18,900 28,250 37,100 0.5% 18,200 96.3% 52202 Office Supplies 2,995 8,700 6,336 6,050 0.1% (2,650) (30.5%) 52203 Printing 4,358 16,100 13,850 17,450 0.2% 1,350 8.4% 52204 Postage 5,320 5,918 5,150 5,639 0.1% (279) (4.7%) 52205 Uniforms/Safety Equipment 3,512 6,200 7,900 7,915 0.1% 1,715 27.7% 52206 Advertising 12,261 18,192 18,792 17,500 0.2% (692) (3.8%) 52207 Tools & Minor Equipment 424 1,000 1,000 1,000 0.0% - - 52301 Training, Conferences & Meetings 5,225 23,005 29,404 87,785 1.2% 64,780 281.6% 52304 Employee Awards & Events 166 500 500 500 0.0% - - 52307 Memberships & Dues 13,661 17,295 16,341 18,796 0.3% 1,501 8.7% 52308 Reference Books & Periodicals 776 3,400 3,300 5,700 0.1% 2,300 67.6% 52801 Computers, Supplies & Software 9,248 11,600 15,900 10,850 0.2% (750) (6.5%) 53101 Telephone 3,000 7,020 6,100 6,247 0.1% (773) (11.0%) Total Materials & Services $1,619,733 $1,149,328 $1,880,005 $1,814,152 25.8% $664,824 57.8% 54102 Warehouse Purchases $1,559 $1,500 $1,779 $1,900 0.0% $400 26.7% 54104 Information Systems Allocation 275,856 274,887 274,887 335,826 4.8% 60,939 22.2% 54105 Insurance Allocation 18,300 9,540 9,540 12,000 0.2% 2,460 25.8% 54106 Fleet Rental Allocation - 27,650 27,650 43,290 0.6% 15,640 56.6% 54107 Fleet Maintenance Allocation - 21,580 21,580 24,232 0.3% 2,652 12.3% 54108 Building & Operations Allocation 239,695 283,878 283,878 303,884 4.3% 20,006 7.0% Total Internal Services $535,410 $619,035 $619,314 $721,132 10.3% $102,097 16.5% 59201 Transfers Out - $80,000 $80,000 - - ($80,000) - Total Transfers - $80,000 $80,000 - - ($80,000) -
Total Operating Expenditures $10,404,314 $5,620,223 $5,876,605 $6,746,916 96.0% $1,126,693 20.0% 61201 Furniture & Fixtures - - $12,065 $10,000 0.1% $10,000 - 61203 Computer Equipment & Software $14,080 - - - - - - Total Capital Projects & Equipment $14,080 - $12,065 $10,000 0.1% $10,000 - 71104 Bond Delivery Cost $24,656 - - - - - - 71107 POB Miscellaneous Principal - $165,379 $153,388 $169,453 2.4% $4,074 2.5% 71108 POB Miscellaneous Interest - 123,289 114,350 101,585 1.4% (21,704) (17.6%) Total Debt Service $24,656 $288,668 $267,738 $271,038 3.9% ($17,630) (6.1%) Total Other Expenditures $38,736 $288,668 $279,803 $281,038 4.0% ($7,630) (2.6%) Total Expenditures $10,443,051 $5,908,891 $6,156,408 $7,027,954 100.0% $1,119,063 18.9% Source of Funds
General Fund $10,443,051 $5,908,891 $6,156,408 $7,027,954 100.0% $1,119,063 4.2% Total Source of Funds $10,443,051 $5,908,891 $6,156,408 $7,027,954 100.0% $1,119,063 18.9%

SCHEDULE OF EXPENDITURE DETAIL - BY DEPARTMENT
Change from
2021-22 Adopted
385

PUBLIC WORKS
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 51101 Salaries & Allowances $4,955,538 $5,311,853 $5,166,649 $6,327,463 11.1% $1,015,610 19.1% 51103 Part Time Employee Salaries 231,950 52,766 164,480 55,812 0.1% 3,046 5.8% 51104 Overtime Regular Employees 103,600 114,750 192,650 148,200 0.3% 33,450 29.2% 51107 Overtime Special Events - 61,150 61,150 61,150 0.1% - - 51201 Group Medical Insurance 800,613 960,169 751,679 1,136,146 2.0% 175,977 18.3% 51202 Medicare 74,590 78,007 75,506 92,798 0.2% 14,791 19.0% 51204 401A Plan City 86,220 97,134 93,451 118,792 0.2% 21,658 22.3% 51205 Contribution to City Pension Plan - 5,790 5,790 5,790 0.0% - - 51211 PERS Regular Contribution 453,226 479,190 452,600 558,080 1.0% 78,890 16.5% 51213 PERS Regular Net Pensions Liability 8,695,544 - - - - - - 51221 Accrued Leave 2,092 - - - - - - 51231 Unemployment 6,120 6,200 6,200 6,200 0.0% - - 51232 Workers Compensation 113,220 37,380 37,380 190,800 0.3% 153,420 410.4% Total Salaries & Benefits $15,522,712 $7,204,389 $7,007,535 $8,701,231 15.3% $1,496,842 20.8% 52101 Contract Services $17,673,750 $13,019,070 $14,461,446 $13,827,065 24.3% $807,995 6.2% 52103 Computer Contract Services 37,140 87,450 73,770 92,565 0.2% 5,115 5.8% 52107 Legal Services 6,930 - - - - - - 52201 Departmental Supplies 824,042 1,207,461 1,093,722 2,871,811 5.0% 1,664,350 137.8% 52202 Office Supplies 7,140 10,000 10,000 15,000 0.0% 5,000 50.0% 52203 Printing 6,328 13,100 12,100 15,150 0.0% 2,050 15.6% 52204 Postage 3,692 4,101 3,750 3,914 0.0% (187) (4.6%) 52205 Uniforms/Safety Equipment 29,381 50,740 50,981 51,640 0.1% 900 1.8% 52206 Advertising 9,547 15,850 16,445 15,850 0.0% - - 52207 Tools & Minor Equipment 17,464 7,900 8,478 7,900 0.0% - - 52301 Training, Conferences & Meetings 2,471 67,000 80,175 80,700 0.1% 13,700 20.4% 52304 Employee Awards & Events 1,327 1,000 2,500 2,500 0.0% 1,500 150.0% 52307 Memberships & Dues 10,755 16,695 18,913 24,470 0.0% 7,775 46.6% 52308 Reference Books & Periodicals 2,209 3,000 5,266 5,150 0.0% 2,150 71.7% 52402 Automotive Fuel 305,334 371,150 371,150 438,050 0.8% 66,900 18.0% 52404 Bank Service Charge 316,910 358,939 416,000 347,500 0.6% (11,439) (3.2%) 52406 Assessments & Taxes 432,142 430,160 430,160 550,000 1.0% 119,840 27.9% 52706 DMBBPA Allocation 98,995 103,000 103,000 103,000 0.2% - - 52801 Computers, Supplies & Software 41,717 120,750 131,734 78,710 0.1% (42,040) (34.8%) 53101 Telephone 202,259 171,140 198,983 201,520 0.4% 30,380 17.8% 53102 Electricity 865,398 665,369 774,726 814,910 1.4% 149,541 22.5% 53103 Natural Gas 109,753 126,144 143,406 156,985 0.3% 30,841 24.4% 53104 Water 554,590 525,970 561,862 582,319 1.0% 56,349 10.7% Total Materials & Services $21,559,283 $17,375,989 $18,968,567 $20,286,709 35.6% $2,910,720 16.8% 54101 Administrative Service Charge $3,222,654 $2,855,422 $2,947,798 $2,855,422 5.0% $0 - 54102 Warehouse Purchases 55,541 77,230 74,470 78,980 0.1% 1,750 2.3% 54103 Garage Purchases 27,613 30,000 30,000 30,000 0.1% - - 54104 Information Systems Allocation 475,404 547,232 547,232 664,997 1.2% 117,765 21.5% 54105 Insurance Allocation 1,402,740 1,115,940 1,115,940 110,460 0.2% (1,005,480) (90.1%) 54106 Fleet Rental Allocation - 338,060 338,060 540,960 0.9% 202,900 60.0% 54107 Fleet Maintenance Allocation - 288,002 288,002 318,147 0.6% 30,145 10.5% 54108 Building & Operations Allocation 236,192 279,731 279,731 299,443 0.5% 19,712 7.0% 54109 Engineering Service Charges 868,393 1,125,916 1,125,916 962,202 1.7% (163,714) (14.5%) Total Internal Services $6,288,538 $6,657,533 $6,747,149 $5,860,611 10.3% ($796,922) (12.0%) 59201 Transfers Out $11,060 $12,001 $12,001 $12,001 0.0% - - Total Transfers $11,060 $12,001 $12,001 $12,001 0.0% - - Total Operating Expenditures $43,370,533 $31,237,911 $32,723,251 $34,848,551 61.1% $3,610,640 11.6%

SCHEDULE OF EXPENDITURE DETAIL - BY DEPARTMENT
Change from
2021-22 Adopted
386

SCHEDULE OF EXPENDITURE DETAIL - BY DEPARTMENT

PUBLIC WORKS
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 61203 Computer Equipment & Software $1,414 $17,500 $17,500 $1,500 0.0% ($16,000) (91.4%) 61204 ERP Implementation 15,570 - - - - - - 61401 Vehicles 291,172 2,764,536 2,127,113 1,042,781 1.8% (1,721,755) (62.3%) 62201 CIP Bldg & Facility - CYr 13,077,261 2,985,000 19,109,826 3,177,500 5.6% 192,500 6.4% 62202 CIP Landscape & Site - CYr - - - 1,530,000 2.7% 1,530,000 - 62211 CIP Street Improvements - CYr 10,499,546 4,885,000 12,897,620 9,525,000 16.7% 4,640,000 95.0% 62221 CIP Utility Improvements - CYr 2,237,805 4,600,000 3,084,228 2,541,000 4.5% (2,059,000) (44.8%) 62231 Infrastructure Improvements 672,844 800,000 2,129,583 540,000 0.9% (260,000) (32.5%) Total Capital Projects & Equipment $26,795,612 $16,052,036 $39,365,870 $18,357,781 32.2% $2,305,745 14.4% 71101 Bond Principal $1,310,000 $1,915,001 $1,915,001 $1,825,000 3.2% ($90,001) (4.7%) 71102 Bond Interest 793,405 710,333 710,333 689,770 1.2% (20,563) (2.9%) 71103 Bond Administration Fee 9,330 10,000 10,000 10,000 0.0% - - 71104 Bond Delivery Cost 46,121 - - - - - - 71107 POB Miscellaneous Principal 106,582 308,158 284,839 309,596 0.5% 1,438 0.5% 71108 POB Miscellaneous Interest 9,530 229,717 212,343 185,600 0.3% (44,117) (19.2%) Total Debt Service $2,274,967 $3,173,209 $3,132,516 $3,019,966 5.3% ($153,243) (4.8%) 72101 Land Leases $772,232 $687,000 $765,000 $765,000 1.3% $78,000 11.4% Total Property & Equipment Leases $772,232 $687,000 $765,000 $765,000 1.3% $78,000 11.4% Total Other Expenditures $29,842,811 $19,912,245 $43,263,386 $22,142,747 38.8% $2,230,502 11.2% Total Expenditures $73,224,404 $51,162,157 $75,998,638 $57,003,299 100.0% $5,841,142 11.4% Source of Funds
General Fund $12,804,030 $8,609,392 $8,817,191 $10,640,454 18.7% $2,031,062 23.6% Street Lighting & Landscape Fund 672,311 570,702 631,653 612,022 1.1% 41,320 7.2% Gas Tax 2,212,522 2,098,738 2,661,331 1,575,138 2.8% (523,600) (24.9%) Proposition C Fund 7,259,707 192,332 8,110,046 1,260,138 2.2% 1,067,806 555.2% AB 2766 Fund 672 673 673 673 - - - Measure R 118,121 263,738 275,684 760,138 1.3% 496,400 188.2% Measure M 359,066 2,413,738 1,335,142 5,870,138 10.3% 3,456,400 143.2% Measure W 278,247 - - 1,200,000 1,200,000 - Capital Improvement Fund 1,557,450 1,283,546 3,045,717 3,443,050 6.0% 2,159,504 168.2% Underground Assessment Districts Fund 6,972,203 1,779,705 2,984,342 1,285,750 2.3% (493,955) (27.8%) Water Fund 26,051,113 15,551,079 30,656,868 13,304,706 23.3% (2,246,373) (14.4%) Stormwater Fund 1,418,494 1,787,478 2,324,646 1,836,564 3.2% 49,086 2.7% Wastewater Fund 3,146,450 3,045,862 3,421,762 4,710,392 8.3% 1,664,530 54.6% Parking Fund 3,591,091 2,933,472 3,093,998 2,698,608 4.7% (234,864) (8.0%) County Parking Lots Fund 934,580 872,452 935,274 953,214 1.7% 80,762 9.3% State Pier and Parking Lot Fund 556,180 2,160,254 728,048 737,458 1.3% (1,422,796) (65.9%) Fleet Management Fund 1,908,522 4,056,296 3,318,080 2,490,440 4.4% (1,565,856) (38.6%) Building Maintenance & Operations Fund 2,268,849 1,890,930 2,006,413 1,973,146 3.5% 82,216 4.3% Special Assessment Redemption Fund 716,800 708,900 708,900 700,450 1.2% (8,450) (1.2%) Special Assessment UAD 12 14 Fund 280,129 606,707 606,707 609,007 1.1% 2,300 0.4% Special Assessment UAD 19-04 Fund 117,868 336,163 336,163 341,813 0.6% 5,650 1.7% Total Source of Funds $73,224,404 $51,162,157 $75,998,638 $57,003,299 100.0% $5,841,142 11.4% Change from
2021-22 Adopted
387
388

INFORMATION TECHNOLOGY
2020-21 2021-22 2021-22 2022-23 % of
Object Description Actual Adopted Estimate Proposed Total 51101 Salaries & Allowances $1,138,439 $1,008,905 $1,103,960 $1,212,909 28.4% $204,004 20.2% 51103 Part Time Employee Salaries 65,963 36,631 23,148 - - (36,631) - 51104 Overtime Regular Employees 44,776 38,117 32,196 44,824 1.0% 6,707 17.6% 51201 Group Medical Insurance 148,875 151,170 122,888 156,895 3.7% 5,725 3.8% 51202 Medicare 17,861 15,138 16,007 17,587 0.4% 2,449 16.2% 51204 401A Plan City 27,449 24,874 28,291 33,942 0.8% 9,068 36.5% 51211 PERS Regular Contribution 105,228 90,579 87,247 106,979 2.5% 16,400 18.1% 51213 PERS Regular Net Pensions Liability 1,852,398 - - - - - - 51232 Workers Compensation 96,180 - - - - - - Total Salaries & Benefits $3,497,168 $1,365,414 $1,413,737 $1,573,136 36.8% $207,722 15.2% 52101 Contract Services $67,340 $91,347 $80,120 $91,347 2.1% - - 52103 Computer Contract Services 426,876 842,126 736,645 1,062,174 24.8% $220,048 26.1% 52201 Departmental Supplies 608 1,200 717 1,200 0.0% - - 52202 Office Supplies 248 1,000 670 1,000 0.0% - - 52203 Printing - 700 669 700 0.0% - - 52301 Training, Conferences & Meetings 13,878 36,205 29,783 37,255 0.9% 1,050 2.9% 52307 Memberships & Dues 488 2,040 975 1,100 0.0% (940) (46.1%) 52308 Reference Books & Periodicals 96 500 250 500 0.0% - - 52801 Computers, Supplies & Software 497,977 728,659 603,018 1,028,782 24.1% 300,123 41.2% 52802 Computer Maintenance & Repairs 7,469 24,434 18,000 24,490 0.6% 56 0.2% 53101 Telephone 1,011 3,615 2,947 3,575 0.1% (40) (1.1%) Total Materials & Services $1,015,989 $1,731,826 $1,473,794 $2,252,123 52.7% $520,297 30.0% 54102 Warehouse Purchases $468 $800 $463 $800 0.0% - - 54105 Insurance Allocation 9,660 - - - - - - 54108 Building & Operations Allocation 34,417 41,353 41,353 41,344 1.0% ($9) (0.0%) Total Internal Services $44,545 $42,153 $41,816 $42,144 1.0% ($9) (0.0%) Total Operating Expenditures $4,557,702 $3,139,393 $2,929,347 $3,867,403 90.4% $728,010 23.2% 61203 Computer Equipment & Software $88,317 $247,938 $116,877 $278,221 6.5% $30,283 12.2% 61204 ERP Implementation 180,407 32,854 75,700 32,854 0.8% - - Total Capital Projects & Equipment $268,724 $280,792 $192,577 $311,075 7.3% $30,283 10.8% 71104 Bond Delivery Cost $9,980 - - - - - - 71107 POB Miscellaneous Principal 60,898 $57,660 $60,898 $61,213 1.4% $3,553 6.2% 71108 POB Miscellaneous Interest 5,445 42,985 45,399 36,696 0.9% (6,289) (14.6%) Total Debt Service $76,324 $100,645 $106,297 $97,909 2.3% ($2,736) (2.7%) Total Other Expenditures $345,047 $381,437 $298,874 $408,984 9.6% $27,547 7.2% Total Expenditures $4,902,750 $3,520,830 $3,228,221 $4,276,387 100.0% $755,557 21.5% Source of Funds
Information Systems Fund $4,902,750 $3,520,830 $3,228,221 $4,276,387 100.0% $755,557 21.5% Total Source of Funds $4,902,750 $3,520,830 $3,228,221 $4,276,387 100.0% $755,557 21.5%

SCHEDULE OF EXPENDITURE DETAIL - BY DEPARTMENT
Change from
2021-22 Adopted
389
390
3 4 6 7
2020-21 2021-22 2021-22 2022-23
Program Actual Adopted Estimate Proposed
Management Services
City Council $344,293 $410,398 $395,608 $483,526 $73,128 17.8% City Manager 2,691,607 1,482,985 1,519,253 1,732,834 249,849 16.8% City Treasurer 36,363 45,222 29,366 52,518 7,296 16.1% City Clerk 828,603 727,824 867,346 950,814 222,990 30.6% City Attorney 1,160,453 933,276 1,002,293 993,331 60,055 6.4% Total Management Services $5,061,318 $3,599,705 $3,813,866 $4,213,023 $613,318 17.0% Finance
Administration $4,268,209 $1,713,538 $1,750,103 $1,641,220 ($72,318) (4.2%) Accounting 768,649 660,570 645,539 847,334 186,764 28.3% Revenue Services* 1,039,004 1,029,268 1,039,937 1,106,244 76,976 7.5% Revenue Services 540,150 551,305 573,247 629,327 78,022 14.2% Business Licensing 113,015 107,676 112,423 119,337 11,661 10.8% Parking Citations 205,183 189,603 182,651 191,822 2,219 1.2% Utility Billing 180,657 180,684 171,616 165,758 (14,926) (8.3%) Purchasing* 701,192 606,853 593,281 691,790 84,937 14.0% Purchasing 499,296 400,453 388,481 469,105 68,652 17.1% General Services 201,896 206,400 204,800 222,685 16,285 7.9% Total Finance $6,777,054 $4,010,229 $4,028,860 $4,286,588 $438,272 10.9% Human Resources
Administration $2,007,051 $1,416,358 $1,710,033 $1,622,969 $206,611 14.6% Risk Management* 7,336,611 7,179,370 10,884,054 8,243,352 1,063,982 14.8% Risk Management 1,256,376 768,742 869,815 838,764 70,022 9.1% Liability 1,718,064 2,061,243 5,675,672 2,774,028 712,785 34.6% Workers Compensation 4,362,171 4,349,385 4,338,567 4,630,560 281,175 6.5% Total Human Resources $9,343,662 $8,595,728 $12,594,087 $9,866,321 $2,334,575 27.2% Parks & Recreation
Administration $6,022,856 $4,594,511 $3,565,492 $2,839,476 ($1,755,035) (38.2%) Recreation Services* 2,086,180 2,513,495 2,481,224 2,786,674 273,179 10.9% Recreation Services 912,043 1,252,363 1,091,074 1,364,058 111,695 8.9% Teen Drop In Center 91,724 181,878 173,766 213,881 32,003 17.6% Special Activity Classes 88,753 63,842 142,129 148,227 84,385 132.2% Youth & Teen Programs 460,602 542,339 558,856 544,590 2,251 0.4% Facility & Parks Reservations 533,059 473,073 515,399 515,918 42,845 9.1% Cultural Arts* 473,128 830,626 617,469 932,888 102,262 12.3% Cultural Arts 284,244 468,164 388,682 530,240 62,076 13.3% Art Classes 188,599 243,491 189,377 282,414 38,923 16.0% Concerts In The Park 284 118,971 39,410 120,234 1,263 1.1% Sports Leagues & Tournaments* 1,359,450 1,486,936 1,661,668 1,719,294 232,358 15.6% Sports Leagues & Tournaments 63,297 208,447 238,561 197,139 (11,308) (5.4%) Sports Classes 383,870 320,488 463,692 526,340 205,852 64.2% Swimming Activities 486,355 551,065 465,682 585,844 34,779 6.3% Tennis Operations 425,926 406,936 493,733 409,971 3,035 0.7% Volunteers 176,369 182,441 180,922 201,346 18,905 10.4% Older Adults* 1,449,598 1,341,643 1,216,909 1,302,373 (39,270) (2.9%) Older Adults Activities 68,878 107,764 93,177 120,546 12,782 11.9% Senior Services 237,916 301,798 287,079 401,181 99,383 32.9% Transportation 1,142,804 932,081 836,653 780,646 (151,435) (16.2%) Total Parks & Recreation $11,567,580 $10,949,652 $9,723,684 $9,782,051 ($599,072) (5.5%) *Major Program
Change from

SCHEDULE OF EXPENDITURE BY MINOR PROGRAM
2021-22 Adopted
391
3 4 6 7
2020-21 2021-22 2021-22 2022-23
Program Actual Adopted Estimate Proposed
Change from

SCHEDULE OF EXPENDITURE BY MINOR PROGRAM
2021-22 Adopted
Police Department
Administration $67,436,502 $23,244,977 $22,982,487 $25,477,722 $2,232,745 9.6% Administration 54,744,254 9,470,399 9,229,995 11,187,090 1,716,691 18.1% Technical Support Services 1,570,158 2,090,551 1,880,776 2,124,817 34,266 1.6% Communications 917,270 1,312,169 1,312,279 1,453,123 140,954 10.7% Community Affairs 629,061 624,137 516,446 599,972 (24,165) (3.9%) Patrol 9,575,759 9,747,721 10,042,991 10,112,720 364,999 3.7% Investigations* 2,743,449 2,793,975 2,460,565 2,780,642 (13,333) (0.5%) Investigations 2,737,871 2,766,526 2,440,612 2,752,557 (13,969) (0.5%) School Resource Officer 5,579 27,449 19,953 28,085 636 2.3% Traffic Safety 2,497,204 2,609,908 2,351,746 2,614,991 5,083 0.2% Jail Operations 797,861 779,465 865,377 823,858 44,393 5.7% Parking Enforcement & Animal Control* 2,205,133 2,074,601 1,845,014 2,318,918 244,317 11.8% Parking Enforcement 1,864,210 1,729,097 1,506,752 1,957,535 228,438 13.2% Animal Control 340,923 345,504 338,262 361,383 15,879 4.6% Regional* 167,437 108,500 135,773 107,750 (750) (0.7%) Treasury Regional 27,851 - - - - - Treasury Local 10,485 - - - - - DOJ Regional 12,564 67,000 73,773 69,750 2,750 4.1% DOJ Local 12,109 - - - - - State Regional 98,490 41,500 62,000 38,000 (3,500) (8.4%) State Local 5,939 - - - - - State SLES Grant 191,200 155,000 192,407 155,000 - 0.0% Total Police Department $76,038,787 $31,766,426 $30,833,369 $34,278,881 $4,975,434 15.7% Fire Department
Administration $23,141,999 $5,507,145 $8,334,224 $5,532,743 $25,598 0.5% Community Risk Reduction * 583,816 801,096 707,338 809,337 8,241 1.0% Prevention 583,816 796,546 702,788 795,327 (1,219) (0.2%) Fire Investigation - 4,550 4,550 14,010 9,460 207.9% Fire Operations 7,974,168 6,752,774 7,130,056 6,906,570 153,796 2.3% Emergency Medical Services 2,669,033 2,290,302 2,313,939 2,303,025 12,723 0.6% Support Services* 416,749 505,221 464,271 471,723 (33,498) (6.6%) Support Services 339,083 280,194 288,640 297,287 17,093 6.1% Emergency Preparedness 16,677 99,781 91,885 29,729 (70,052) (70.2%) CERT 12,070 12,928 12,928 20,056 7,128 55.1% Communications 45,608 98,088 56,588 101,771 3,683 3.8% Public Education 3,310 14,230 14,230 22,880 8,650 60.8% Total Fire Department $34,785,764 $15,856,538 $18,949,828 $16,023,398 $141,603 0.9% Community Development
Administration $5,174,407 $1,079,988 $1,053,916 $1,344,233 $264,245 24.5% Planning 980,474 967,835 1,065,365 1,306,043 338,208 34.9% Plan Check & Inspection* 2,803,804 2,426,727 2,494,212 2,929,052 502,325 20.7% Plan Check 1,686,674 1,412,661 1,541,597 1,818,822 406,161 28.8% Inspection 1,117,130 1,014,066 952,615 1,110,230 96,164 9.5% Code Enforcement 677,162 770,779 681,835 691,609 (79,170) (10.3%) Traffic Engineering 425,430 449,270 510,901 520,259 70,989 15.8% Environmental Programs 381,774 214,292 350,179 236,758 22,466 10.5% Total Community Development $10,443,051 $5,908,891 $6,156,408 $7,027,954 $1,621,388 27.4% *Major Program
392
3 4 6 7
2020-21 2021-22 2021-22 2022-23
Program Actual Adopted Estimate Proposed
Change from

SCHEDULE OF EXPENDITURE BY MINOR PROGRAM
2021-22 Adopted
Public Works
Administration $6,884,709 $1,720,730 $1,665,742 $1,774,644 $53,914 3.1% Civil Engineering 18,641,734 7,134,915 16,620,729 10,607,304 3,472,389 48.7% Street Repair* 5,845,093 8,069,923 9,190,583 11,491,528 3,421,605 42.4% Street Repair 5,257,258 7,259,257 7,532,124 10,736,827 3,477,570 47.9% Sidewalk Repair 341,926 465,000 242,041 365,000 (100,000) (21.5%) Traffic Control 245,910 345,666 1,416,418 389,701 44,035 12.7% Building & Grounds Maintenance* 3,295,207 3,258,321 3,410,582 4,585,746 1,327,425 40.7% Bldg & Grounds Maintenance 2,268,849 1,890,930 2,006,413 1,973,146 82,216 4.3% Parks Maintenance 837,154 1,108,441 1,139,204 2,346,318 1,237,877 111.7% School District Maintenance 189,204 258,950 264,965 266,282 7,332 2.8% Transportation 672 673 673 673 - 0.0% Street Lighting* 672,311 570,702 631,653 612,022 41,320 7.2% Street Lighting 560,178 446,212 505,184 476,629 30,417 6.8% Arbolado Tract Lighting 1,529 4,484 4,001 4,050 (434) (9.7%) Streetscape Maintenance 110,604 120,006 122,468 131,343 11,337 9.4% Water Administration* 26,051,113 15,551,079 30,656,868 13,304,706 (2,246,373) (14.4%) Water Administration 14,989,690 4,749,143 20,782,472 2,015,387 (2,733,756) (57.6%) Water Source Of Supply 7,682,916 6,784,247 6,820,994 7,484,083 699,836 10.3% Water Pumping 1,558,320 2,209,818 1,375,968 1,394,604 (815,214) (36.9%) Water Treatment 41,917 284,515 221,122 273,015 (11,500) (4.0%) Water Maintenance 1,778,271 1,523,356 1,456,312 2,137,617 614,261 40.3% Storm Drain Maintenance 1,696,741 1,787,478 2,324,646 3,036,564 1,249,086 69.9% Sewer Maintenance 3,146,450 3,045,862 3,421,762 4,710,392 1,664,530 54.6% Street Meters & Lots* 5,081,850 5,966,178 4,757,320 4,389,280 (1,576,898) (26.4%) Street Meters & City Lots 3,591,091 2,933,472 3,093,998 2,698,608 (234,864) (8.0%) State Lot A Pier 556,180 2,160,254 728,048 737,458 (1,422,796) (65.9%) County Lot B - 26th St 274,903 241,473 259,620 266,657 25,184 10.4% County Lot C - El Porto 659,677 630,979 675,654 686,557 55,578 8.8% Fleet* 1,908,522 4,056,296 3,318,080 2,490,440 (1,565,856) (38.6%) Fleet Maintenance 1,617,351 1,271,760 1,190,967 1,447,659 175,899 13.8% Fleet Replacement 291,172 2,784,536 2,127,113 1,042,781 (1,741,755) (62.6%) Total Public Works $73,224,404 $51,162,157 $75,998,638 $57,003,299 $5,242,365 10.2% Information Technology
Information Technology $4,902,750 $3,520,830 $3,228,221 $4,276,387 755,557 21.5% Total Information Technology $4,902,750 $3,520,830 $3,228,221 $4,276,387 $755,557 21.5% Total $232,144,370 $135,370,156 $165,326,960 $146,757,902 $15,523,440 11.5% *Major Program
393
394
395

The financial integrity of our City government is of utmost importance. To discuss, write, and adopt a set of financial policies is a key element to maintaining this integrity. Our City has developed a variety of financial policies that can be found on the City’s website (www.manhattanbeach.gov). The set of policies within this document , adopted concurrently each year with our budget, serves as a central reference point of the most important of our policies, which are critical to the continued financial health of our local government.

Written, adopted financial policies have many benefits, such as assisting the elected officials and staff in the financial management of the City, saving time and effort when discussing financial matters, facilitating financial transparency , and providing continuity over time as elected officials and staff members change. While these policies will be amended periodically, they will provide the foundation and framework for many of the issues and decisions facing the City. They will promote sound financial management and assist in the City's fiscal stability, efficiency and effectiveness.

The Financial P olicies are divided into nine general categories for ease of reference. These categories include:
1) General Policies;
2) Accounting, Auditing, and Financial Reporting Policies; 3) Fund Balance Policies;
4) Debt Policies;
5) Revenue Policies;
6) Capital Improvement Policies;
7) Capitalization & Depreciation Policies;
8) Cash Management & Investment Policies; and
9) Operating Budget Policies.

The Financial Policies also reference the following City Policies, which are also available on the City’s website at www.ManhattanBeach.gov/FinancialPolicies:
 Budget Policy
 Debt Management and Disclosure Policy
 Investment Policy
 Pension Policy

The City will:
 manage its financial assets in a sound and prudent manner;  maintain and further develop programs to ensure its long-term ability to pay all costs necessary to provide the level and quality of service required by its citizens;  implement performance measurements as part of an ongoing effort to ensure high-quality and efficient services;
 establish and maintain appropriate cash reserves;
 establish and maintain investment policies that are in accordance with State laws; and  maintain long-term fiscal sustainability through conservative forecasting and proactive efforts to achieve structurally balanced operating budgets where recurring revenues equal or exceed recurring expenditures.
396

It is the policy of the City of Manhattan Beach to provide all financial information in a thorough and timely fashion, and in a format that is easy for City Council, residents, and staff to understand and utilize.

The City's accounting of financial systems shall be maintained in accordance with Generally Accepted Accounting Principles (GAAP), standards of the Governmental Accounting Standards Board (GASB), and the Government Finance Officers Association (GFOA).

An independent public accounting firm will perform an annual audit and its opinions will be included in the Annual Comprehensive Financial Report.

The independent audit firm will be reviewed and selected at least once every five years. The contract will be for a period of no more than five years. The Finance Subcommittee, City Manager and Finance Director will review the qualifications of prospective firms and make a recommendation to the City Council. The audit contract will be awarded by the City Council.

An Annual Comprehensive Financial Report shall be prepared within six months of the close of the previous fiscal year. It will be reviewed with the Finance Subcommittee, and presented to the City Council and community at a public meeting no later than February 1 of the following year.

It is the City’s goal to maintain accounting records, processes and procedures in such a manner as to receive an unmodified audit opinion and to maintain a Certificate of Achievement for Excellence in Financial Reporting from the GFOA.

The City utilizes a variety of accounting funds for recording revenues and expenditures. Fund balance is defined as the difference between the assets and liabilities within a fund. At each fiscal year-end, budgeted/appropriated expenditure authority lapses with the exception of capital project spending, and operating expenses that have been incurred but not paid (encumbered). The remaining dollars left in each fund that are Unassigned constitute available funds of the City. The Unassigned fund balance shall include the City’s Financial Policy components . The City Council authorizes the City Manager or Director of Finance to make assignment of funds. Where City Council has not established a formal policy, the Governmental Accounting Standards Board Statement 54 will be operative.

The General Fund Unassigned Fund Balance will be maintained in an amount equal to at least 20 percent of the annual General Fund expenditure budget. These funds are designed to be used in the event of significant financial emergency.

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City Council may, at its discretion, set aside additional policy reserve funds above the 20% minimum.

The City currently has funds set aside in an Economic Uncertainty reserve to be used at City Council’s discretion.

Additional amounts may be allocated for specific purposes, such as capital projects or known significant future cost items. Any residual balance from these commitments shall be returned to the General Fund Unassigned Fund Balance for general operational working capital uses.

The City's Enterprise Funds (Water, Stormwater, Wastewater, Parking , County Parking Lots, and Pier) will maintain reserves equal to four months or 33% of operating expenses. If reserves in any Enterprise Fund are anticipated to be less than this policy, then it shall be noted in the City’s Budget document and a plan will be developed by Finance staff to address the reserve level.

Using the Fleet Management Fund, the City will annually budget sufficient funds to provide for the orderly maintenance, repair and replacement of the City's vehicles. This Fund is supported by charges to user departments, which are adjusted annually, based on the department’s proportionate share of estimated fleet management expenses. Sufficient working capital will be maintained in the fund to provide for the scheduled replacement of fleet vehicles at the end of their useful lives.

Using the Information Technology Fund, the City will annually budget sufficient funds to provide for the orderly maintenance, repair and replacement of the City's technology infrastructure. This Fund is supported by charges to user departments, which are adjusted annually, based on departments ’ proportionate share of estimated expenses. Such share may be determined based upon the departments’ number of devices supporte d by the I nformation Technology Department . Sufficient reserves will be maintained in the Fund for department operations and equipment replacements as appropriate.

The City maintains a self-insurance fund for property, liability, and workers' compensation expenses.

This fund pays insurance premiums, benefit and settlement payments up to the Self-Insured Retention (SIR) , and administrative and operating expenses. The Insurance Reserve Fund is supported by charges to other City funds for the services it provides. These annual charges for service shall be established to approximately equal the annual expenses of the fund , plus any additional charges to maintain reserves.

Reserves shall be maintained for current and long-term general liability and workers’ compensation liability. Current liability is determined monthly by analyzing the current case reserves and determining the amount the City is liable for up to the SIR. The long -term liability reserves shall be at minimum 50% of the Incurred But Not Reported (IBNR) as determined by a biennial actuarial report. If the reserves fall below policy, then Finance staff will develop a long-term plan to raise reserves up to the policy.

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The City maintains funds on a trustee basis for a number of purposes . These funds shall be segregated from the City’s general funds.

 Other Post-Employment Benefits (OPEB): This account was establish ed to track payments for post-employment benefits. The City has a retiree medical program that pays a portion of the employee’s medical costs if certain criteria are met. Additionally, the City also funds ongoing PEMHCA contributions. These OPEB benefits are reimbursed with funds held by the California Employees’ Retirement Benefit Trust (CERBT) administered by CalPERS.

 Section 115 Pension Trust: The purpose of this account is to track the funds deposited in the City’s Section 115 pension trust. This trust is used to set aside monies to meet future pension contributions or liabilities.

Utility Underground Assessment District (UUAD) Projects: When a UUAD is formed, the City establishes an account to track the bond proceeds and expenditures for each proj ect. Additionally, revenues from direct assessments are deposited into these accounts and later used to pay debt service payments on bonds as well as other administrative fees.

The City will not use long-term debt to pay for current operations. A Debt Management and Disclosure Policy was adopted by the City Council on January 16, 2018, to establish guidelines and parameters for the effective governance, management and administration of debt.

The use of bonds or certificates of participation will only be considered for significant capital and infrastructure improvements. The term of the debt shall not extend beyond the useful life of the improvements to be financed.

The use of pe nsion obligation bonds (POBs) may be used to extinguish accrued actuarial pension liabilities if market conditions prove the deb t issuance to be advantageous to the City’s long -term fiscal sustainability. Issuance of POBs and payments will be in accordance with the Unfunded Pension Liability Policy adopted by the City Council on March 2, 2021, to provide guidance on the development and adoption of funding plans for the City’s defined benefit pension plans.

It is the City’s goal to maintain our AAA credit rating from one or more rating agencies. The factors that contribute to our high rating i nclude the City’s strong financial management, low debt levels, budgetary and fiscal controls, and accountability. To support this policy, the City will continue to maintain its position of full financial disclosure and proactive fiscal planning.

The City may lease-purchase equipment if necessary because of funding availability, or if lease rates are more favorable than the rate attained from investment return . Equipment may also be leased if 399
the lease terms compare favorably when reviewing the total life cycle cost of the equipment. In no case shall the City lease-purchase equipment with a useful life less than the term of the lease.

The City will strive to develop and maintain diversified and reliable revenue stream s to avoid becoming overly dependent on any single type of revenue. Efforts will be directed to optimize existing revenue sources while periodically reviewing potential new revenue sources.

Budgeted revenues will be estimated conservatively using accepted st andards and estimates provided by the State, other governmental agencies or reliable economic forecasters when available.

If r evenues from “one -time” or limited duration sources are used to balance the City’s annual operating budget, it is to be fully disclosed and explained at the time the budget is presented. It is the City’s goal to not rely on these types of revenues to balance the operating budget.

The City will pursue revenue collection and auditing to assure that moneys due the City are accurately received in a timely manner.

The City will seek reimbursement for State and Federal mandated costs whenever possible.

The City shall actively pursue Federal, State and other grant opportunities when deemed appropriate.

Before accepting any grant, the City shall thoroughly consider the implications in terms of ongoing obligations that will be required in connection with acceptance of said grant.

The City will set user fees for each enterprise fund at a rate that fully covers direct and indirect costs of providing the service, as well as planned capital improvements.

All Parks and Recreation department expenses and revenues will flow through the General Fund (except those transactions re lated to Proposition “A” transit funds ). The goal of the Parks and Recreation Department shall be to generate General Fund revenue equal to at least 35 percent of the total General Fund expenditures of the department.

Recreation fees for such activities as classes and room rentals shall be established and reviewed periodically. The purpose of these fees is to recover the direct cost of the program, and to generate additional revenues to support the overall operation of the Parks and Recreation department and programs. As appropriate within the marketing of the recreation programs, higher non -resident fees are charged, as well as priority registration procedures for Manhattan Beach residents.

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A user fee is a cost recovery charge for a service provided by a governmental agency to a public citizen or group. In accordance with State laws and government codes, s uch fees will recover the cost of providing the service, including all direct and indirect costs, administrative overhead, depreciation, etc.

The City conducts a user fee study and comprehensive cost allocation plan (CAP) to determine reasonable amounts to charge. The fees are reviewed periodically, but not less than every four years, to ensure that full cost recovery levels are identified and aligned with current salary and benefit rates as approved in employee labor group agreements. By policy, City Council may direct certain fees to be lowered for particular purposes. Waivers of user fees will be presented for City Council approval as appropriate.

The CAP study also determines appropriate administrative charge -outs for the support each fund receives from other funds. Additionally, engineering support is charged out directly by determining the amount of time each engineer works on a specific project or program.

Fees such as parking meter rates, fines, facility rentals, recreation class fees, etc. are based upon market conditions and are not subject to the limitations of cost recovery. These fees may be adjusted periodically by the City Council.

Most of the City's infrastructure has a designated revenue source to pay for its upgrade or replacement as appropriate. For example, water/wastewater rates fund utility infrastructure needs; gas tax revenues fund street needs; and storm drainage needs are paid for with related fees and assessments. However, our public buildings and our park system are the primary beneficiaries of the City's Capital Improvement Fund (CIP). Specific revenue sources have been designated to provide permanent funding in support of general operational infrastructure. In particular, the City has dedicated:

 12.5%% of annual hotel transient occupancy tax (1.5% of the 12% tax);  Fifty cents of the per hour charge for all on-street City parking meter collections; and  $4 of each parking citation (with the exception of expired meter citations).

Transfers into the CIP Fund will be processed by the Finance Department on a monthly basis and recorded as such in the annual adopted budget.

The City shall annually prepare a capital improvement spending program that projects capital needs for a five-year period. This CIP shall address all of the City’s funds.

The first year of the Five Year CIP will be consistent with, and adopted as a component of, the annual operating budget.

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In the development of the Capital Improvement Program, operating costs associated with capital projects will be estimated and considered in conjunction with the CIP and operating budget as appropriate.

Capital Improvements funded from the Enterprise Funds shall be paid for in combination of "pay-as- you-go" financing and the use of long -term debt. The City shall periodically review its enterprise capital needs and establish capital spending plans that are appropriate and reflect a combination of debt and "pay -as-you-go," while attempting to keep our rates competitive with those in the surrounding area.

The City shall capitalize equipment and facilities within the following parameters:

 Fixed Asset Equipment $5,000 or more per unit
 Capital Projects - $100,000 or more

Minor equipment that falls below the $5,000 threshold, but is subject to shrinkage, such as cellular telephones and computers, shall have a non-numbered City of Manhattan Beach property tag affixed when placed into City service.

The City shall depreciate capital assets such as machinery, equipment, buildings and improvements, and infrastructure (roads, sidewalks, parks, etc.). Depreciation shall be performed on a straight-line basis over the expected useful life of the asset and in accordance with Generally Accepted Accounting Principles (GAAP).

The Finance Subcommittee & City Council shall annually review and update, or modify as appropriate, the City’s Investment Policy. The Policy shall be adopted by action of the City Council based upon the Finance Subcommittee’s recommendations.

Reports on the City's investment portfolio and cash position shall be provided to the City Council monthly. Invested funds will be managed in a prudent and diligent manner with emphasis on safety, liquidity, and yield, in that order.

A Budget Policy was adopted by the City Council on October 15, 2019, to provide guiding budget principles encompassing the development, implementation, and evaluation of a spending plan for the provision of services and capital assets. It is the City’s pol icy to adopt a balanced budget where operating revenues are equal to, or exceed, operating expenditures. In the event a balanced budget 402
is not attainable, and the cause of the imbalance is expected to last for no more than one year, the planned use of reserves to balance the budget or make one-time purchases is permitted. In the event that a budget shortfall is expected to continue beyond one year, the planned use of reserves must be developed as part of a corresponding strategic financial plan to close the gap through revenue increases or expenditure decreases.

Any year-end operating surpluses will revert to unassigned fund balances for use in maintaining reserve levels set by policy and will be available for capital projects and/or "one -time only" General Fund expenditures.

The operating budget shall serve as the financial plan for the City. It will serve as the policy document of the City Council for implementing its goals and objectives. The budget shall also provide the resources necessary to accomplish City Council determined service levels.

The City Manager shall annually prepare and present a proposed operating budget to the City Council no later than the second regular City Council meeting in May of each year; and City Council will adopt the budget no later than June 30 of each year. Funds may not be expended or encumbered in the following fiscal year until the budget has been adopted by the City Council.

The City’s budget document will be presented by department, with a logical breakdown of programs and proposed expenditures. The purpose of this format is to clearly outline the major service areas and associated expenditures. The budget document will also summarize expenditures at the personnel, operating and maintenance, and capital levels.

The City's budget document will include budgetary goals and performance measures to describe the workload of each department as well as track departments’ efficiency and effectiveness in providing desired service levels.

Budget control is maintained at the departmental level. The City Manager has the authority to approve appropriation transfers between programs or departments. In no case may total expenditures of a particular fund exceed that which is appropriated by the City Council without a budget amendment.

Amendments to the budget are approved by the City Council with the exception of unexpended appropriations from the prior fiscal year may be carried forward to the next fiscal year provided the funds have been previously encumbered for a specific purpose, or apply to authorized, but uncompleted, projects in the adopted Capital Improvement Plan . Such amendments may be approved by the City Manager.

Budget accountability rests primarily with the operating departments of the City.

Monthly reports showing budgeted and actual revenues and expenditures will be prepared and provided to the City Council. Additionally, department staff have access to the City’s financial system and receive monthly year-to-date budget and actual expenditure reports. 403
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GENERAL BUDGET POLICY
The budget process consists of activities that encompass the development, implementation, and evaluation of a plan for the provision of services and capital assets. The mission of the budget process is to help the City Council make informed choices about the provision of those services and capital assets, and to promote stakeholder participation in the process. According to the National Advisory Council on State and Local Budgeting, the budget process:

• Incorporates a long-term perspective, including long range forecasting; • Establishes linkages to broad organizational goals;
• Focuses budget decisions on results and outcomes;
• Involves and promotes effective communication with stakeholders; and • Provides guidance to government management and employees.

In addition to these key characteristics, the City has Financial Policies (located in the Appendix of the Budget), and general Budget Policies which are the basis on which staff develops budget recommendations and establishes funding priorities within the limited resources the City has available to provide municipal services. These Budget Policies are as follows:

1) Overall Budget Principles
a. The budget shall be a performance, financing, and spending plan adopted by the City Council. It will contain information and data regarding expected revenues and expenditures, as well as goals and performance metrics. b. The Finance Director shall prepare and present a budget preparation calendar to City Council by the end of January each year. The calendar will include review dates as well as City Council budget study session dates.
c. The City Manager prepares and refines written policies and goals to guide the preparation of performance, financing and spending plans for the City’s Budget. Adopted budgets will comply with the adopted policies and City Council priorities. d. The City’s budget presentation shall display the City’s plan in a Council Constituent- friendly format. The City will use a program budgeting format to convey the purposes and goals of the City operations. The City will also prepare and post on its website the line item detail for those who wish to review that information.
e. Decision making for capital improvements will be coordinated with the operating budget to make effective use of the City’s limited resources for operating and maintaining facilities. f. The City Manager has primary responsibility for formulating budget proposals in line with City Council priority directions, and implementing those proposals once they are approved. g. T he budget will be developed with an understanding of what the City is required to do versus what it has chosen to do.
h. Consideration shall be given to alternative service delivery options and opportunities to innovate.
i. Staff will pursue the streamlining of processes and reduction of costs wherever possible. 405

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j. The City shall actively pursue federal, state and other grant opportunities when deemed appropriate.
k. T otal compensation will be considered when negotiating/setting employee salaries and benefits.
l. S taffing will be set at a level appropriate to the service needs of the community.

Authorized positions, as approved by the City Council, are included in the Budget. The City Manager may approve short-term over-hires for authorized positions based on organizational needs, provided that budgetary savings are available within the requesting department.

2) Fiscal Integrity
a. Ongoing operating expenditure budgets will not exceed the amount of ongoing revenue budgets. New program requests will identify either a new ongoing source of revenue or identify offsetting/ongoing expenditures to be eliminated. b. Any year end operating surpluses will revert to unappropriated balances for use in maintaining reserve levels set by policy and will be available for capital projects and/or “one-time only” expenditures.
c. The City will maintain the fiscal integrity of its operating and capital improvement budgets which provide services and maintain certain public facilities, streets and utilities. It is the City’s intent to maximize the level of public goods and services while minimizing the level of debt.
d. The City will maintain a structurally balanced operating budget which is defined as projected on-going (core) revenues equal to or in excess of planned expenditures, excluding approved one-time capital purchases.
a. Prior year budgetary savings resulting from vacant full-time positions (“vacancy savings”) will be analyzed with each budget cycle. Vacancy savings may be included in the operating budget provided that:
i. The vacancy factor used to estimate savings is based on a three-year simple moving average of prior year trends.
ii. The vacancy factor does not exceed 4.0% of salaries in line with the City’s conservative budgeting approach.
e. Restricted funds and non-General Fund moneys shall be utilized first when appropriate. f. One time resources shall not be used for on-going expenses. g. Long term debt shall not be utilized to fund on-going operations. h. Adequate reserves shall be maintained and enhanced, and reviewed annually by the City Council through the budget process.

3) Revenues
a. Budgeted revenues will be estimated conservatively using accepted standards and estimates provided by the state, other governmental agencies or reliable economic forecasters when available.
b. Generally, revenue estimates shall not assume growth rates in excess of inflation and scheduled rate increases.
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c. If revenues from “one-time” or limited duration sources are used to balance the City’s annual operating budget, it is to be fully disclosed and explained at the time the budget is presented. It is the City’s goal to not rely on these types of revenues to balance the operating budget.

4) Funding Non-Current Liabilities
a. Maintenance and Replacement funding will be prioritized each year to ensure that capital facilities and equipment are sufficiently maintained to avoid service disruptions and minimize future costs. A schedule of equipment replacements will be maintained and included in the five year projections.
b. The City obtains Valuation Reports containing actuarially determined contributions (ADC) for the purpose of funding the long-term costs of benefits provided to employees and annuitants through Pension and Other Post-Employment Benefits (OPEB) plans. The ADC includes the “Normal Cost” for current service and Amortization of any under-funded amount. The City will review all Valuation Reports to validate the completeness and accuracy of the member census data and the reasonableness of the actuarial assumptions.
i. Pension and OPEB costs will be budgeted no less than the full amount of the ADC, including the Normal Cost (as a percent of current payroll) and Amortization to collect any under-funded amount.
ii. The funding status of the City’s Pension and OPEB plans will be presented during annual budget presentations to assist the City Council in resource allocation decisions. In addition to the ADC, additional funds (e.g. budgetary surpluses or unanticipated one-time revenues) may also be allocated toward the City’s unfunded liabilities to accelerate the payoff.

5) Internal Service Charges
The City will utilize Internal Service Funds to allocate costs incurred across multiple departments, including fleet, technology, insurance costs including workers compensation and liability, and building maintenance and operational costs. a. Fleet Management Fund
i. Through the use of the Fleet Management Fund, the City will annually budget sufficient funds to provide for the orderly maintenance, repair and replacement of the City's vehicles. This fund is supported by charges to user departments which are adjusted annually based on the department’s proportionate share of estimated fleet management expenses. Sufficient working capital will be maintained in the fund to provide for the scheduled replacement of fleet vehicles at the end of their useful lives.
ii. In order to maintain an optimal working fleet and minimize repair costs, it is the City’s intent to follow the established vehicle replacement schedule. b. Information Technology Fund
i. Through the use of the Information Technology Fund, the City will annually budget sufficient funds to provide for the orderly maintenance, repair and replacement of 407

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the City's technology infrastructure. This fund is supported by charges to user departments which are adjusted annually based on departments’ proportionate share of estimated expenses. Such share may be determined based upon the departments’ number of devices supported by the IT Department. c. Insurance Reserve Fund
i. The City maintains a self-insurance fund for the purpose of property, liability, and workers' compensation expenses. This fund pays insurance premiums, benefit and settlement payments, and administrative and operating expenses. ii. The Insurance Reserve Fund is supported by charges to other City funds for the services it provides. These annual charges for service shall reflect historical experience and shall be established to approximately equal the annual expenses of the fund.
iii. Separate reserves shall be maintained for current and long term general liability and workers’ compensation liability at a level which will adequately fund the City’s potential loss exposure in each area as determined by historical loss data. iv. The Insurance Reserve Fund shall maintain an annual working capital balance of $2 million.

6) Reporting
a. A revenue/expenditure report will be produced monthly so that it can be directly compared to the actual results of the fiscal year to date.
b. At mid-year, staff will produce a Budget Status Report reflecting financial performance and present the data to City Council.
c. With the presentation of the proposed budget, staff will provide revenue and expenditure projections for the next five years for all funds. Projections will include estimated operating costs for future capital improvements that are included in the capital budget (See the Capital Improvement Plan). This data will be presented to the City Council in a form to facilitate annual budget decisions, based on a multi-year strategic planning perspective. d. The City will also monitor progress toward citywide strategic objectives through performance measures. The measures will illustrate trends, targets, and other criteria by which the City’s efforts on a given program can be evaluated on a periodic basis. This evaluation is intended to inform organizational learning and assist policymakers in decision-making.

7) Civic Engagement
a. Citizen involvement during the budget process shall be encouraged through community meetings, study sessions, and public hearings.
b. Social media, the City website, periodic resident surveys and other such tools shall be utilized.
c. City Council budget study sessions shall be broadcast live to make available real-time information on the budget to those not able to attend in person.

8) Capital Budget – Fiscal Policies
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a. Capital project proposals shall include substantially complete, reliable and attainable cost estimates. Project cost estimates for the Capital Budget should be based upon a preliminary analysis of the project and are expected to be as reliable as the level of detail known about the project.
b. Proposals shall include a comprehensive project sheet. The project sheet shall include a detailed description of the scope of the project, approximate schedule, and proposed funding plan. The plan should indicate resources necessary to complete any given phase of the project, e.g., design, rights-of-way acquisition, construction, project management, contingency, etc.
c. All proposals for capital projects will be presented to the City Council within the framework of a Capital Budget. Consideration will be given to the commitment of capital funds outside the presentation of the annual capital budget review process for emergency capital projects, time sensitive projects, projects funded through grants or other non-city funding sources and for projects that present and answer the following questions for Council consideration: 1) Impacts to other projects, and 2) Funding sources. d. Capital project proposals shall include all reasonably attainable cost estimates for operating and maintenance costs necessary for the life cycle of the asset. e. Major changes in project cost must be presented to the City Council for review and approval. These changes are typically reviewed by City Council as part of the CIP budget process or through specific recommended actions for individual projects. f. Staff shall seek ways of ensuring administrative costs of implementing the Capital Budget are kept at appropriate levels.
g. The Capital Budget shall contain only those projects that can by reasonably expected to be accomplished during the budget period, unless the project is a multi-year funded project. The detail sheet for each project shall contain a project schedule with milestones indicated.
h. Capital projects that are not expensed during the budget period will be re-budgeted or carried over to the next fiscal period except as reported to the City Council for its approval.

Multi-year projects with unexpended funds will be carried over to the next fiscal period. i. A capital project will not be budgeted unless there is a reasonable expectation that funding is available.
j. Whenever feasible, practical and allowable, salaries and benefits for Public Works Engineers will be charged against enterprise, special revenue or grant funds utilized for the design and construction of capital projects.

*As Adopted on October 15, 2019
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Administrative Service Charge: A transfer of moneys to the General Fund to reimburse the General Fund for work performed in other funds by an employee whose salary is budgeted in the General Fund.

Appropriation: Legal authorization by the City Council to make expenditures and to incur obligations for specific purposes.

Appropriations Limit: Article XIIIB, of the California Constitution, was amended by Proposition 4, "The Gann Initiative," in 1979. This Article limits growth in government spending to changes in population and inflation , by multiplying the limit for the prior year, by the percentage change in the cost of living (or per capital personal income, whichever is lower); then multiplying the figure resulting from the first step, by the percentage change in population. The base year limit (FY 1978-79) amount consists of all tax proceeds appropriated in that year.

The Appropriations Limit calculation worksheet can be found in the Appendix of the budget.

ARPA: American Rescue Plan Act
Assessed Valuation: A dollar value placed upon real estate or other property, by Los Angeles County, as a basis for levying property taxes.

Beginning Fund Balance: Fund balance of a fund, from the end of the prior year, including both available, designated and restricted reserves carrying over into the following year.

BIDs: Business Improvement Districts
Bond: A city may raise capital by issuing a written promise to pay a specified sum of money called the face value, or principal amount, at a specified date or dates in the future, together with periodic interest, at a special rate.

Budget: The financial plan for the operation of a program or organization that includes an estimate of proposed expenditures for a given period of time and the proposed means of financing those expenditures.

Budget Message: A general outline of the budget which includes comments regarding the City’s financial status at the time of the message, and recommendations regarding the financial policies for the coming period.

Capital Improvement Plan (CIP): A financial plan of proposed capital improvement projects. CIP projects typically improve City owned assets such as buildings, parks, streets and other infrastructure components.

Capital projects often span more than one fiscal year.

Capital Projects & Purchases: A budget category which budgets major equipment purchases and capital improvement projects.

Capital Projects: Improvements costing $10,000 or more, that have a useful life of one year or more, and selected studies costing in excess of $5,000, that are expected to lead to a capital project. Examples include constructing a new park, street resurfacing, building remodels/repairs, and construction of water mains.

CIP: Capital Improvement Project/Capital Improvement Plan/Capital Improvement Program.

Debt Service: Annual principal and interest payments owed on money has borrowed.

Department: An organizational unit comprised of divisions, or programs. The City of Manhattan Beach has nine departments: Management Services, Finance, Personnel, Parks & Recreation, Police, Fire, Community Development, Public Works and Information Technology.

Division: A program, or activity, within a department, which furthers the objectives of the City Council by providing services, or a product.

Encumbrances: Financial commitments related to unperformed contracts for goods, or services, for which part of an appropriation is reserved. Encumbrances end when the obligations are paid, or otherwise terminated.

Enterprise Funds: Funds established to account for the total costs of those governmental facilities and services that are operated in a manner similar to private enterprise. These programs are entirely, or predominately, self-supporting.

Expenditure: The cost of goods received or services rendered for the government unit. 410

Fiscal Year: A 12-month period of time to which an annual operating budget applies. The City of Manhattan Beach’s fiscal year is July 1 through June 30.

Fund: A self-balancing set of accounts. Governmental accounting information is organized into funds, each with separate revenues, expenditures and fund balances. There are four major types of funds: General, Proprietary, Special Revenue, and Trust & Agency.

Fund Balance: The difference between a fund’s assets and its liabilities. Portions of the fund balance may be reserved for various purposes, such as contingencies or encumbrances.

GAAP: Generally Accepted Accounting Principles
GASB: Governmental Accounting Standards Board
General Fund: The primary fund of the City, used to account for all revenues and expenditures of the City not legally required to be accounted for in another fund.

GFOA: Government Finance Officers Association
Grant: Contributions, or gifts of cash, or other assets from another entity. Grants are typically to be used, or expended for a specific purpose.

HVAC: Heating, Ventilation & Air Conditioning
Infrastructure: The underlying foundation or basic framework of a system or organization, such as the roads, sewers, and storm drains, etc.

Internal Service Charge: A charge to departments’ budgets designed to provide the operation, maintenance and replacement of some shared City function. The City of Manhattan Beach uses internal service charges to provide for its City -wide computer network, operation and replacement of its vehicle fleet, allocation of insurance costs and the maintenance and operation of City facilities.

Internal Service Fund: The City of Manhattan Beach operates four internal service funds: Insurance Reserve; Information Systems; Fleet Management and Building Maintenance and Operation. Internal service funds provide for the operation, maintenance and replacement of some shared City functions.

Line-item: Refers to any individual expenditure object or appropriation detailed in the department’s budget.

Materials & Services: This budget category accounts for all non-personnel, and non-capital expenses. Such expenditures include building maintenance, contract services, equipment maintenance, office supplies, and utility costs.

MTA: Metropolitan Transportation Authority
Municipal Code: The collection of City Council approved ordinances currently in effect. The Municipal Code defines City policy in various categories (i.e., building regulations, planning and zoning regulations, sanitation and health standards, and traffic regulations).

Operating Budget: The financial plan for the operation of a program or organization that includes an estimate of proposed expenditures for a given period of time and the proposed means of financing those expenditures.

Ordinance: A formal legislative enactment by the City Council. An ordinance has the full force and effect of law within the City boun daries, unless it is in conflict with any higher form of law, such as a State statute or constitutional provision. An ordinance has a higher legal standing than a resolution.

Overhire: An authorized position without moneys budgeted for salary and fringe benefits. The overhire concept assumes that a department (particularly Police and Fire) experiences several position vacancies during a fiscal year, and that the salary and fringe benefit savings from these vacancies will off-set the cost of the overhire personnel. The overhire personnel in-turn ensures that the department will not be forced to limit operations because of staffing shortages and can better control overtime expenditures.

Pension Obligation Bond (POB): A taxable bond that is issued to pay for the unfunded portion of the City’s pension liabilities.

Performance Measure: Indicators used in budgets to show, for example, the amount of work accomplished, 411

the efficiency with which tasks are accomplished, or the effectiveness of a program.

POB: Pension Obligation Bond. A taxable bond that is issued to pay for the unfunded portion of the City’s pension liabilities.

Program: An activity, or division, within a department, which furthers the objectives of the City Council, by providing services or a product.

RCC: South Bay Regional Public Communications Authority (SBRPCA) Reserve: Used to earmark a portion of the fund balance as segregated for a specific use.

Resolution: A special order of the City Council, which requires less legal formality than an ordinance in terms of public notice and the number of public readings prior to approval. A resolution has lower legal standing than an ordinance. The Operating Budget is approved by resolution, and requires a majority vote of the Council Members present.

Salaries & Benefits: A budget category, which accounts for full -time and part -time employees, overtime expenses, and fringe benefits.

Service Indicator: Indicators used in budgets to show, for example, the amount of work accomplished, the efficiency with which tasks are accomplished, or the effectiveness of a program.

Special Revenue Funds: Funds used to account for proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.

TOT: Transient Occupancy Tax
Transfer: Moneys appropriated from one fund to another, in order to reimburse the fund for expenses, or to finance the operation of the other fund. Transfers between a Proprietary Fund and a Governmental Fund are budgeted as revenues and expenditures in the various funds, to comply with governmental accounting principles.

Trust & Agency Funds: A classification of funds, which temporarily holds cash for other agencies or legal entities.

UUT: Utility User Tax

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